id	sid	tid	token	lemma	pos
emaj-67	1	1	financial	financial	ADJ
emaj-67	1	2	management	management	NOUN
emaj-67	1	3	challenges	challenge	NOUN
emaj-67	1	4	in	in	ADP
emaj-67	1	5	small	small	ADJ
emaj-67	1	6	and	and	CCONJ
emaj-67	1	7	medium	medium	ADJ
emaj-67	1	8	-	-	PUNCT
emaj-67	1	9	sized	sized	ADJ
emaj-67	1	10	enterprises	enterprise	NOUN
emaj-67	1	11	:	:	PUNCT
emaj-67	1	12	a	a	DET
emaj-67	1	13	strategic	strategic	ADJ
emaj-67	1	14	management	management	NOUN
emaj-67	1	15	approach	approach	NOUN
emaj-67	1	16	hande	hande	PROPN
emaj-67	1	17	karadag	karadag	PROPN
emaj-67	1	18	wharton	wharton	PROPN
emaj-67	1	19	school	school	PROPN
emaj-67	1	20	,	,	PUNCT
emaj-67	1	21	university	university	NOUN
emaj-67	1	22	of	of	ADP
emaj-67	1	23	pennslyvania	pennslyvania	PROPN
emaj-67	1	24	,	,	PUNCT
emaj-67	1	25	sol	sol	PROPN
emaj-67	1	26	c.	c.	PROPN
emaj-67	1	27	snider	snider	PROPN
emaj-67	1	28	entrepreneurial	entrepreneurial	PROPN
emaj-67	1	29	research	research	NOUN
emaj-67	1	30	center	center	NOUN
emaj-67	1	31	,	,	PUNCT
emaj-67	1	32	|	|	ADV
emaj-67	1	33	email	email	NOUN
emaj-67	1	34	:	:	PUNCT
emaj-67	1	35	hkaradag@wharton.upenn.edu	hkaradag@wharton.upenn.edu	X
emaj-67	1	36	abstract	abstract	ADJ
emaj-67	1	37	due	due	ADP
emaj-67	1	38	to	to	ADP
emaj-67	1	39	their	their	PRON
emaj-67	1	40	significant	significant	ADJ
emaj-67	1	41	role	role	NOUN
emaj-67	1	42	in	in	ADP
emaj-67	1	43	creation	creation	NOUN
emaj-67	1	44	of	of	ADP
emaj-67	1	45	new	new	ADJ
emaj-67	1	46	jobs	job	NOUN
emaj-67	1	47	,	,	PUNCT
emaj-67	1	48	rise	rise	VERB
emaj-67	1	49	in	in	ADP
emaj-67	1	50	gdp	gdp	NOUN
emaj-67	1	51	,	,	PUNCT
emaj-67	1	52	entrepreneurship	entrepreneurship	NOUN
emaj-67	1	53	and	and	CCONJ
emaj-67	1	54	innovation	innovation	NOUN
emaj-67	1	55	,	,	PUNCT
emaj-67	1	56	small	small	ADJ
emaj-67	1	57	and	and	CCONJ
emaj-67	1	58	medium	medium	ADJ
emaj-67	1	59	-	-	PUNCT
emaj-67	1	60	sized	sized	ADJ
emaj-67	1	61	enterprises	enterprise	NOUN
emaj-67	1	62	(	(	PUNCT
emaj-67	1	63	smes	sme	NOUN
emaj-67	1	64	)	)	PUNCT
emaj-67	1	65	are	be	AUX
emaj-67	1	66	recognized	recognize	VERB
emaj-67	1	67	as	as	ADP
emaj-67	1	68	the	the	DET
emaj-67	1	69	drivers	driver	NOUN
emaj-67	1	70	of	of	ADP
emaj-67	1	71	socio	socio	NOUN
emaj-67	1	72	-	-	PUNCT
emaj-67	1	73	economic	economic	ADJ
emaj-67	1	74	growth	growth	NOUN
emaj-67	1	75	,	,	PUNCT
emaj-67	1	76	both	both	PRON
emaj-67	1	77	in	in	ADP
emaj-67	1	78	developed	developed	ADJ
emaj-67	1	79	and	and	CCONJ
emaj-67	1	80	developing	develop	VERB
emaj-67	1	81	economies	economy	NOUN
emaj-67	1	82	.	.	PUNCT
emaj-67	2	1	in	in	ADP
emaj-67	2	2	turkey	turkey	NOUN
emaj-67	2	3	,	,	PUNCT
emaj-67	2	4	99.9	99.9	NUM
emaj-67	2	5	%	%	NOUN
emaj-67	2	6	of	of	ADP
emaj-67	2	7	all	all	DET
emaj-67	2	8	enterprises	enterprise	NOUN
emaj-67	2	9	fall	fall	VERB
emaj-67	2	10	into	into	ADP
emaj-67	2	11	sme	sme	NOUN
emaj-67	2	12	category	category	NOUN
emaj-67	2	13	.	.	PUNCT
emaj-67	3	1	therefore	therefore	ADV
emaj-67	3	2	,	,	PUNCT
emaj-67	3	3	the	the	DET
emaj-67	3	4	significance	significance	NOUN
emaj-67	3	5	of	of	ADP
emaj-67	3	6	smes	sme	NOUN
emaj-67	3	7	for	for	ADP
emaj-67	3	8	turkish	turkish	ADJ
emaj-67	3	9	economy	economy	NOUN
emaj-67	3	10	and	and	CCONJ
emaj-67	3	11	society	society	NOUN
emaj-67	3	12	is	be	AUX
emaj-67	3	13	much	much	ADV
emaj-67	3	14	higher	high	ADJ
emaj-67	3	15	in	in	ADP
emaj-67	3	16	turkey	turkey	NOUN
emaj-67	3	17	,	,	PUNCT
emaj-67	3	18	compared	compare	VERB
emaj-67	3	19	to	to	ADP
emaj-67	3	20	other	other	ADJ
emaj-67	3	21	emerging	emerge	VERB
emaj-67	3	22	and	and	CCONJ
emaj-67	3	23	developed	developed	ADJ
emaj-67	3	24	countries	country	NOUN
emaj-67	3	25	.	.	PUNCT
emaj-67	4	1	small	small	ADJ
emaj-67	4	2	and	and	CCONJ
emaj-67	4	3	medium	medium	ADJ
emaj-67	4	4	-	-	PUNCT
emaj-67	4	5	sized	sized	ADJ
emaj-67	4	6	companies	company	NOUN
emaj-67	4	7	are	be	AUX
emaj-67	4	8	faced	face	VERB
emaj-67	4	9	with	with	ADP
emaj-67	4	10	a	a	DET
emaj-67	4	11	number	number	NOUN
emaj-67	4	12	of	of	ADP
emaj-67	4	13	challenges	challenge	NOUN
emaj-67	4	14	whereas	whereas	SCONJ
emaj-67	4	15	the	the	DET
emaj-67	4	16	problems	problem	NOUN
emaj-67	4	17	arising	arise	VERB
emaj-67	4	18	from	from	ADP
emaj-67	4	19	“	"	PUNCT
emaj-67	4	20	poor	poor	ADJ
emaj-67	4	21	financial	financial	ADJ
emaj-67	4	22	management	management	NOUN
emaj-67	4	23	”	"	PUNCT
emaj-67	4	24	are	be	AUX
emaj-67	4	25	reported	report	VERB
emaj-67	4	26	as	as	ADP
emaj-67	4	27	the	the	DET
emaj-67	4	28	major	major	ADJ
emaj-67	4	29	causes	cause	NOUN
emaj-67	4	30	of	of	ADP
emaj-67	4	31	business	business	NOUN
emaj-67	4	32	failures	failure	NOUN
emaj-67	4	33	in	in	ADP
emaj-67	4	34	smes	sme	NOUN
emaj-67	4	35	.	.	PUNCT
emaj-67	5	1	strategic	strategic	ADJ
emaj-67	5	2	financial	financial	ADJ
emaj-67	5	3	management	management	NOUN
emaj-67	5	4	(	(	PUNCT
emaj-67	5	5	sfm	sfm	PROPN
emaj-67	5	6	)	)	PUNCT
emaj-67	5	7	which	which	PRON
emaj-67	5	8	is	be	AUX
emaj-67	5	9	a	a	DET
emaj-67	5	10	research	research	NOUN
emaj-67	5	11	area	area	NOUN
emaj-67	5	12	that	that	PRON
emaj-67	5	13	has	have	AUX
emaj-67	5	14	attracted	attract	VERB
emaj-67	5	15	the	the	DET
emaj-67	5	16	interest	interest	NOUN
emaj-67	5	17	of	of	ADP
emaj-67	5	18	researchers	researcher	NOUN
emaj-67	5	19	after	after	ADP
emaj-67	5	20	2010	2010	NUM
emaj-67	5	21	,	,	PUNCT
emaj-67	5	22	is	be	AUX
emaj-67	5	23	one	one	NUM
emaj-67	5	24	of	of	ADP
emaj-67	5	25	the	the	DET
emaj-67	5	26	key	key	ADJ
emaj-67	5	27	managerial	managerial	ADJ
emaj-67	5	28	areas	area	NOUN
emaj-67	5	29	of	of	ADP
emaj-67	5	30	smes	sme	NOUN
emaj-67	5	31	,	,	PUNCT
emaj-67	5	32	due	due	ADP
emaj-67	5	33	to	to	ADP
emaj-67	5	34	its	its	PRON
emaj-67	5	35	vital	vital	ADJ
emaj-67	5	36	role	role	NOUN
emaj-67	5	37	on	on	ADP
emaj-67	5	38	the	the	DET
emaj-67	5	39	survival	survival	NOUN
emaj-67	5	40	,	,	PUNCT
emaj-67	5	41	growth	growth	NOUN
emaj-67	5	42	and	and	CCONJ
emaj-67	5	43	performance	performance	NOUN
emaj-67	5	44	of	of	ADP
emaj-67	5	45	smes	sme	NOUN
emaj-67	5	46	.	.	PUNCT
emaj-67	6	1	the	the	DET
emaj-67	6	2	purpose	purpose	NOUN
emaj-67	6	3	of	of	ADP
emaj-67	6	4	this	this	DET
emaj-67	6	5	paper	paper	NOUN
emaj-67	6	6	is	be	AUX
emaj-67	6	7	to	to	PART
emaj-67	6	8	analyze	analyze	VERB
emaj-67	6	9	the	the	DET
emaj-67	6	10	central	central	ADJ
emaj-67	6	11	role	role	NOUN
emaj-67	6	12	of	of	ADP
emaj-67	6	13	financial	financial	ADJ
emaj-67	6	14	management	management	NOUN
emaj-67	6	15	and	and	CCONJ
emaj-67	6	16	identify	identify	VERB
emaj-67	6	17	the	the	DET
emaj-67	6	18	financial	financial	ADJ
emaj-67	6	19	management	management	NOUN
emaj-67	6	20	challenges	challenge	NOUN
emaj-67	6	21	and	and	CCONJ
emaj-67	6	22	practices	practice	NOUN
emaj-67	6	23	that	that	PRON
emaj-67	6	24	influence	influence	VERB
emaj-67	6	25	the	the	DET
emaj-67	6	26	organizational	organizational	ADJ
emaj-67	6	27	performance	performance	NOUN
emaj-67	6	28	in	in	ADP
emaj-67	6	29	turkish	turkish	ADJ
emaj-67	6	30	smes	sme	NOUN
emaj-67	6	31	,	,	PUNCT
emaj-67	6	32	from	from	ADP
emaj-67	6	33	a	a	DET
emaj-67	6	34	strategic	strategic	ADJ
emaj-67	6	35	management	management	NOUN
emaj-67	6	36	perspective	perspective	NOUN
emaj-67	6	37	.	.	PUNCT
emaj-67	7	1	within	within	ADP
emaj-67	7	2	the	the	DET
emaj-67	7	3	course	course	NOUN
emaj-67	7	4	of	of	ADP
emaj-67	7	5	this	this	DET
emaj-67	7	6	paper	paper	NOUN
emaj-67	7	7	,	,	PUNCT
emaj-67	7	8	the	the	DET
emaj-67	7	9	importance	importance	NOUN
emaj-67	7	10	and	and	CCONJ
emaj-67	7	11	challenges	challenge	NOUN
emaj-67	7	12	of	of	ADP
emaj-67	7	13	smes	sme	NOUN
emaj-67	7	14	in	in	ADP
emaj-67	7	15	turkey	turkey	NOUN
emaj-67	7	16	are	be	AUX
emaj-67	7	17	presented	present	VERB
emaj-67	7	18	in	in	ADP
emaj-67	7	19	the	the	DET
emaj-67	7	20	first	first	ADJ
emaj-67	7	21	section	section	NOUN
emaj-67	7	22	,	,	PUNCT
emaj-67	7	23	while	while	SCONJ
emaj-67	7	24	the	the	DET
emaj-67	7	25	literature	literature	NOUN
emaj-67	7	26	on	on	ADP
emaj-67	7	27	strategic	strategic	ADJ
emaj-67	7	28	and	and	CCONJ
emaj-67	7	29	financial	financial	ADJ
emaj-67	7	30	management	management	NOUN
emaj-67	7	31	in	in	ADP
emaj-67	7	32	smes	sme	NOUN
emaj-67	7	33	is	be	AUX
emaj-67	7	34	reviewed	review	VERB
emaj-67	7	35	in	in	ADP
emaj-67	7	36	the	the	DET
emaj-67	7	37	second	second	ADJ
emaj-67	7	38	part	part	NOUN
emaj-67	7	39	.	.	PUNCT
emaj-67	8	1	in	in	ADP
emaj-67	8	2	the	the	DET
emaj-67	8	3	third	third	ADJ
emaj-67	8	4	section	section	NOUN
emaj-67	8	5	,	,	PUNCT
emaj-67	8	6	the	the	DET
emaj-67	8	7	recent	recent	ADJ
emaj-67	8	8	strategic	strategic	ADJ
emaj-67	8	9	financial	financial	ADJ
emaj-67	8	10	management	management	NOUN
emaj-67	8	11	concept	concept	NOUN
emaj-67	8	12	,	,	PUNCT
emaj-67	8	13	the	the	DET
emaj-67	8	14	implications	implication	NOUN
emaj-67	8	15	of	of	ADP
emaj-67	8	16	strategic	strategic	ADJ
emaj-67	8	17	financial	financial	ADJ
emaj-67	8	18	management	management	NOUN
emaj-67	8	19	practices	practice	NOUN
emaj-67	8	20	for	for	ADP
emaj-67	8	21	smes	sme	NOUN
emaj-67	8	22	in	in	ADP
emaj-67	8	23	turkey	turkey	NOUN
emaj-67	8	24	and	and	CCONJ
emaj-67	8	25	the	the	DET
emaj-67	8	26	relationships	relationship	NOUN
emaj-67	8	27	between	between	ADP
emaj-67	8	28	strategic	strategic	ADJ
emaj-67	8	29	financial	financial	ADJ
emaj-67	8	30	management	management	NOUN
emaj-67	8	31	practices	practice	NOUN
emaj-67	8	32	and	and	CCONJ
emaj-67	8	33	sme	sme	NOUN
emaj-67	8	34	performance	performance	NOUN
emaj-67	8	35	,	,	PUNCT
emaj-67	8	36	are	be	AUX
emaj-67	8	37	discussed	discuss	VERB
emaj-67	8	38	.	.	PUNCT
emaj-67	9	1	small	small	ADJ
emaj-67	9	2	and	and	CCONJ
emaj-67	9	3	medium	medium	ADJ
emaj-67	9	4	sized	sized	ADJ
emaj-67	9	5	enterprise	enterprise	NOUN
emaj-67	9	6	finance	finance	NOUN
emaj-67	9	7	in	in	ADP
emaj-67	9	8	turkey	turkey	NOUN
emaj-67	9	9	is	be	AUX
emaj-67	9	10	a	a	DET
emaj-67	9	11	developing	develop	VERB
emaj-67	9	12	research	research	NOUN
emaj-67	9	13	area	area	NOUN
emaj-67	9	14	;	;	PUNCT
emaj-67	9	15	therefore	therefore	ADV
emaj-67	9	16	this	this	DET
emaj-67	9	17	paper	paper	NOUN
emaj-67	9	18	aims	aim	VERB
emaj-67	9	19	to	to	PART
emaj-67	9	20	make	make	VERB
emaj-67	9	21	a	a	DET
emaj-67	9	22	significant	significant	ADJ
emaj-67	9	23	contribution	contribution	NOUN
emaj-67	9	24	to	to	ADP
emaj-67	9	25	the	the	DET
emaj-67	9	26	existing	exist	VERB
emaj-67	9	27	literature	literature	NOUN
emaj-67	9	28	by	by	ADP
emaj-67	9	29	analyzing	analyze	VERB
emaj-67	9	30	the	the	DET
emaj-67	9	31	major	major	ADJ
emaj-67	9	32	challenges	challenge	NOUN
emaj-67	9	33	at	at	ADP
emaj-67	9	34	the	the	DET
emaj-67	9	35	conduct	conduct	NOUN
emaj-67	9	36	of	of	ADP
emaj-67	9	37	financial	financial	ADJ
emaj-67	9	38	management	management	NOUN
emaj-67	9	39	in	in	ADP
emaj-67	9	40	turkish	turkish	ADJ
emaj-67	9	41	smes	sme	NOUN
emaj-67	9	42	and	and	CCONJ
emaj-67	9	43	the	the	DET
emaj-67	9	44	influence	influence	NOUN
emaj-67	9	45	of	of	ADP
emaj-67	9	46	strategic	strategic	ADJ
emaj-67	9	47	financial	financial	ADJ
emaj-67	9	48	management	management	NOUN
emaj-67	9	49	practices	practice	NOUN
emaj-67	9	50	on	on	ADP
emaj-67	9	51	the	the	DET
emaj-67	9	52	performances	performance	NOUN
emaj-67	9	53	of	of	ADP
emaj-67	9	54	small	small	ADJ
emaj-67	9	55	and	and	CCONJ
emaj-67	9	56	medium	medium	ADJ
emaj-67	9	57	sized	sized	ADJ
emaj-67	9	58	companies	company	NOUN
emaj-67	9	59	in	in	ADP
emaj-67	9	60	turkey	turkey	NOUN
emaj-67	9	61	.	.	PUNCT
emaj-67	10	1	additionally	additionally	ADV
emaj-67	10	2	,	,	PUNCT
emaj-67	10	3	the	the	DET
emaj-67	10	4	conceptual	conceptual	ADJ
emaj-67	10	5	framework	framework	NOUN
emaj-67	10	6	developed	develop	VERB
emaj-67	10	7	is	be	AUX
emaj-67	10	8	expected	expect	VERB
emaj-67	10	9	to	to	PART
emaj-67	10	10	be	be	AUX
emaj-67	10	11	useful	useful	ADJ
emaj-67	10	12	to	to	ADP
emaj-67	10	13	academics	academic	NOUN
emaj-67	10	14	in	in	ADP
emaj-67	10	15	developing	develop	VERB
emaj-67	10	16	an	an	DET
emaj-67	10	17	agenda	agenda	NOUN
emaj-67	10	18	for	for	ADP
emaj-67	10	19	future	future	ADJ
emaj-67	10	20	empirical	empirical	ADJ
emaj-67	10	21	research	research	NOUN
emaj-67	10	22	.	.	PUNCT
emaj-67	11	1	keywords	keyword	NOUN
emaj-67	11	2	:	:	PUNCT
emaj-67	11	3	smes	sme	NOUN
emaj-67	11	4	,	,	PUNCT
emaj-67	11	5	financial	financial	ADJ
emaj-67	11	6	management	management	NOUN
emaj-67	11	7	,	,	PUNCT
emaj-67	11	8	strategic	strategic	ADJ
emaj-67	11	9	management	management	NOUN
emaj-67	11	10	,	,	PUNCT
emaj-67	11	11	strategic	strategic	ADJ
emaj-67	11	12	financial	financial	ADJ
emaj-67	11	13	management	management	NOUN
emaj-67	11	14	(	(	PUNCT
emaj-67	11	15	sfm	sfm	NOUN
emaj-67	11	16	)	)	PUNCT
emaj-67	11	17	practices	practice	VERB
emaj-67	11	18	new	new	ADJ
emaj-67	11	19	articles	article	NOUN
emaj-67	11	20	in	in	ADP
emaj-67	11	21	this	this	DET
emaj-67	11	22	journal	journal	NOUN
emaj-67	11	23	are	be	AUX
emaj-67	11	24	licensed	license	VERB
emaj-67	11	25	under	under	ADP
emaj-67	11	26	a	a	DET
emaj-67	11	27	creative	creative	ADJ
emaj-67	11	28	commons	common	NOUN
emaj-67	11	29	attribution	attribution	NOUN
emaj-67	11	30	3.0	3.0	NUM
emaj-67	11	31	united	unite	VERB
emaj-67	11	32	states	states	PROPN
emaj-67	11	33	license	license	NOUN
emaj-67	11	34	.	.	PUNCT
emaj-67	12	1	this	this	DET
emaj-67	12	2	journal	journal	NOUN
emaj-67	12	3	is	be	AUX
emaj-67	12	4	published	publish	VERB
emaj-67	12	5	by	by	ADP
emaj-67	12	6	the	the	DET
emaj-67	12	7	university	university	NOUN
emaj-67	12	8	library	library	NOUN
emaj-67	12	9	system	system	NOUN
emaj-67	12	10	of	of	ADP
emaj-67	12	11	the	the	DET
emaj-67	12	12	university	university	PROPN
emaj-67	12	13	of	of	ADP
emaj-67	12	14	pittsburgh	pittsburgh	PROPN
emaj-67	12	15	as	as	ADP
emaj-67	12	16	part	part	NOUN
emaj-67	12	17	of	of	ADP
emaj-67	12	18	its	its	PRON
emaj-67	12	19	d	d	NOUN
emaj-67	12	20	-	-	PUNCT
emaj-67	12	21	scribe	scribe	VERB
emaj-67	12	22	digital	digital	ADJ
emaj-67	12	23	publishing	publishing	NOUN
emaj-67	12	24	program	program	NOUN
emaj-67	12	25	,	,	PUNCT
emaj-67	12	26	and	and	CCONJ
emaj-67	12	27	is	be	AUX
emaj-67	12	28	cosponsored	cosponsor	VERB
emaj-67	12	29	by	by	ADP
emaj-67	12	30	the	the	DET
emaj-67	12	31	university	university	PROPN
emaj-67	12	32	of	of	ADP
emaj-67	12	33	pittsburgh	pittsburgh	PROPN
emaj-67	12	34	press	press	NOUN
emaj-67	12	35	.	.	PUNCT
emaj-67	13	1	volume	volume	NOUN
emaj-67	13	2	5	5	NUM
emaj-67	13	3	no	no	DET
emaj-67	13	4	1	1	NUM
emaj-67	13	5	(	(	PUNCT
emaj-67	13	6	2015	2015	NUM
emaj-67	13	7	)	)	PUNCT
emaj-67	13	8	|	|	ADV
emaj-67	13	9	issn	issn	VERB
emaj-67	13	10	2158	2158	NUM
emaj-67	13	11	-	-	SYM
emaj-67	13	12	8708	8708	NUM
emaj-67	13	13	(	(	PUNCT
emaj-67	13	14	online	online	NOUN
emaj-67	13	15	)	)	PUNCT
emaj-67	13	16	|	|	ADV
emaj-67	13	17	doi	doi	X
emaj-67	13	18	10.5195	10.5195	NUM
emaj-67	13	19	/	/	SYM
emaj-67	13	20	emaj.2015.67	emaj.2015.67	NOUN
emaj-67	13	21	|	|	ADV
emaj-67	13	22	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-67	13	23	|	|	ADV
emaj-67	13	24	mailto:hkaradag@wharton.upenn.edu	mailto:hkaradag@wharton.upenn.edu	PROPN
emaj-67	13	25	http://www.library.pitt.edu/	http://www.library.pitt.edu/	PROPN
emaj-67	13	26	http://www.pitt.edu/	http://www.pitt.edu/	NOUN
emaj-67	13	27	http://www.library.pitt.edu/articles/digpubtype/index.html	http://www.library.pitt.edu/articles/digpubtype/index.html	X
emaj-67	14	1	http://www.upress.pitt.edu/upressindex.aspx	http://www.upress.pitt.edu/upressindex.aspx	NUM
emaj-67	14	2	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-67	14	3	volume	volume	NOUN
emaj-67	14	4	5	5	NUM
emaj-67	14	5	no	no	DET
emaj-67	14	6	1	1	NUM
emaj-67	14	7	(	(	PUNCT
emaj-67	14	8	2015	2015	NUM
emaj-67	14	9	)	)	PUNCT
emaj-67	14	10	|	|	ADV
emaj-67	14	11	issn	issn	VERB
emaj-67	14	12	2158	2158	NUM
emaj-67	14	13	-	-	SYM
emaj-67	14	14	8708	8708	NUM
emaj-67	14	15	(	(	PUNCT
emaj-67	14	16	online	online	NOUN
emaj-67	14	17	)	)	PUNCT
emaj-67	14	18	|	|	ADV
emaj-67	14	19	doi	doi	X
emaj-67	14	20	10.5195	10.5195	NUM
emaj-67	14	21	/	/	SYM
emaj-67	14	22	emaj.2015.67	emaj.2015.67	NOUN
emaj-67	14	23	|	|	ADV
emaj-67	14	24	http://emaj.pitt.edu	http://emaj.pitt.edu	X
emaj-67	14	25	financial	financial	ADJ
emaj-67	14	26	management	management	NOUN
emaj-67	14	27	challenges	challenge	NOUN
emaj-67	14	28	in	in	ADP
emaj-67	14	29	small	small	ADJ
emaj-67	14	30	and	and	CCONJ
emaj-67	14	31	medium	medium	ADJ
emaj-67	14	32	-	-	PUNCT
emaj-67	14	33	sized	sized	ADJ
emaj-67	14	34	enterprises	enterprise	NOUN
emaj-67	14	35	:	:	PUNCT
emaj-67	14	36	a	a	DET
emaj-67	14	37	strategic	strategic	ADJ
emaj-67	14	38	management	management	NOUN
emaj-67	14	39	approach	approach	NOUN
emaj-67	14	40	page	page	NOUN
emaj-67	14	41	|26|	|26|	NOUN
emaj-67	14	42	emerging	emerge	VERB
emaj-67	14	43	markets	market	NOUN
emaj-67	14	44	journal	journal	PROPN
emaj-67	14	45	financial	financial	ADJ
emaj-67	14	46	management	management	NOUN
emaj-67	14	47	challenges	challenge	NOUN
emaj-67	14	48	in	in	ADP
emaj-67	14	49	small	small	ADJ
emaj-67	14	50	and	and	CCONJ
emaj-67	14	51	medium	medium	ADJ
emaj-67	14	52	-	-	PUNCT
emaj-67	14	53	sized	sized	ADJ
emaj-67	14	54	enterprises	enterprise	NOUN
emaj-67	14	55	:	:	PUNCT
emaj-67	14	56	a	a	DET
emaj-67	14	57	strategic	strategic	ADJ
emaj-67	14	58	management	management	NOUN
emaj-67	14	59	approach	approach	NOUN
emaj-67	14	60	hande	hande	PROPN
emaj-67	14	61	karadag	karadag	PROPN
emaj-67	14	62	1	1	PROPN
emaj-67	14	63	.	.	PUNCT
emaj-67	15	1	introduction	introduction	NOUN
emaj-67	15	2	small	small	ADJ
emaj-67	15	3	and	and	CCONJ
emaj-67	15	4	medium	medium	ADJ
emaj-67	15	5	sized	sized	ADJ
emaj-67	15	6	enterprises	enterprise	NOUN
emaj-67	15	7	(	(	PUNCT
emaj-67	15	8	smes	sme	NOUN
emaj-67	15	9	)	)	PUNCT
emaj-67	15	10	form	form	VERB
emaj-67	15	11	a	a	DET
emaj-67	15	12	large	large	ADJ
emaj-67	15	13	part	part	NOUN
emaj-67	15	14	of	of	ADP
emaj-67	15	15	economy	economy	NOUN
emaj-67	15	16	and	and	CCONJ
emaj-67	15	17	are	be	AUX
emaj-67	15	18	regarded	regard	VERB
emaj-67	15	19	as	as	ADP
emaj-67	15	20	the	the	DET
emaj-67	15	21	drivers	driver	NOUN
emaj-67	15	22	of	of	ADP
emaj-67	15	23	socio	socio	NOUN
emaj-67	15	24	-	-	PUNCT
emaj-67	15	25	economic	economic	ADJ
emaj-67	15	26	development	development	NOUN
emaj-67	15	27	in	in	ADP
emaj-67	15	28	all	all	DET
emaj-67	15	29	countries	country	NOUN
emaj-67	15	30	.	.	PUNCT
emaj-67	16	1	in	in	ADP
emaj-67	16	2	oecd	oecd	PROPN
emaj-67	16	3	countries	country	NOUN
emaj-67	16	4	,	,	PUNCT
emaj-67	16	5	over	over	ADP
emaj-67	16	6	95	95	NUM
emaj-67	16	7	%	%	NOUN
emaj-67	16	8	of	of	ADP
emaj-67	16	9	all	all	DET
emaj-67	16	10	enterprises	enterprise	NOUN
emaj-67	16	11	fall	fall	VERB
emaj-67	16	12	in	in	ADP
emaj-67	16	13	the	the	DET
emaj-67	16	14	sme	sme	NOUN
emaj-67	16	15	category	category	NOUN
emaj-67	16	16	,	,	PUNCT
emaj-67	16	17	while	while	SCONJ
emaj-67	16	18	over	over	ADP
emaj-67	16	19	50	50	NUM
emaj-67	16	20	%	%	NOUN
emaj-67	16	21	of	of	ADP
emaj-67	16	22	the	the	DET
emaj-67	16	23	private	private	ADJ
emaj-67	16	24	sector	sector	NOUN
emaj-67	16	25	employment	employment	NOUN
emaj-67	16	26	is	be	AUX
emaj-67	16	27	supplied	supply	VERB
emaj-67	16	28	by	by	ADP
emaj-67	16	29	smes	sme	NOUN
emaj-67	16	30	(	(	PUNCT
emaj-67	16	31	lukacs	lukac	NOUN
emaj-67	16	32	,	,	PUNCT
emaj-67	16	33	2005	2005	NUM
emaj-67	16	34	)	)	PUNCT
emaj-67	16	35	.	.	PUNCT
emaj-67	17	1	although	although	SCONJ
emaj-67	17	2	most	most	ADJ
emaj-67	17	3	of	of	ADP
emaj-67	17	4	the	the	DET
emaj-67	17	5	enterprises	enterprise	NOUN
emaj-67	17	6	in	in	ADP
emaj-67	17	7	all	all	DET
emaj-67	17	8	countries	country	NOUN
emaj-67	17	9	are	be	AUX
emaj-67	17	10	smes	sme	NOUN
emaj-67	17	11	(	(	PUNCT
emaj-67	17	12	özdemir	özdemir	PROPN
emaj-67	17	13	,	,	PUNCT
emaj-67	17	14	ersöz	ersöz	PROPN
emaj-67	17	15	&	&	CCONJ
emaj-67	17	16	sarıoğlu	sarıoğlu	PROPN
emaj-67	17	17	,	,	PUNCT
emaj-67	17	18	2011	2011	NUM
emaj-67	17	19	)	)	PUNCT
emaj-67	17	20	the	the	DET
emaj-67	17	21	interest	interest	NOUN
emaj-67	17	22	to	to	PART
emaj-67	17	23	micro	micro	VERB
emaj-67	17	24	,	,	PUNCT
emaj-67	17	25	small	small	ADJ
emaj-67	17	26	and	and	CCONJ
emaj-67	17	27	mediumsized	mediumsized	ADJ
emaj-67	17	28	companies	company	NOUN
emaj-67	17	29	both	both	CCONJ
emaj-67	17	30	among	among	ADP
emaj-67	17	31	practitioners	practitioner	NOUN
emaj-67	17	32	and	and	CCONJ
emaj-67	17	33	academics	academic	NOUN
emaj-67	17	34	is	be	AUX
emaj-67	17	35	quite	quite	ADV
emaj-67	17	36	recent	recent	ADJ
emaj-67	17	37	.	.	PUNCT
emaj-67	18	1	the	the	DET
emaj-67	18	2	importance	importance	NOUN
emaj-67	18	3	of	of	ADP
emaj-67	18	4	smes	sme	NOUN
emaj-67	18	5	in	in	ADP
emaj-67	18	6	the	the	DET
emaj-67	18	7	economy	economy	NOUN
emaj-67	18	8	has	have	AUX
emaj-67	18	9	been	be	AUX
emaj-67	18	10	widely	widely	ADV
emaj-67	18	11	recognized	recognize	VERB
emaj-67	18	12	after	after	ADP
emaj-67	18	13	1980	1980	NUM
emaj-67	18	14	’s	’s	PART
emaj-67	18	15	,	,	PUNCT
emaj-67	18	16	as	as	SCONJ
emaj-67	18	17	the	the	DET
emaj-67	18	18	focus	focus	NOUN
emaj-67	18	19	shifted	shift	VERB
emaj-67	18	20	from	from	ADP
emaj-67	18	21	large	large	ADJ
emaj-67	18	22	corporations	corporation	NOUN
emaj-67	18	23	smaller	small	ADJ
emaj-67	18	24	sized	sized	ADJ
emaj-67	18	25	enterprises	enterprise	NOUN
emaj-67	18	26	.	.	PUNCT
emaj-67	19	1	since	since	SCONJ
emaj-67	19	2	then	then	ADV
emaj-67	19	3	,	,	PUNCT
emaj-67	19	4	these	these	DET
emaj-67	19	5	economic	economic	ADJ
emaj-67	19	6	units	unit	NOUN
emaj-67	19	7	are	be	AUX
emaj-67	19	8	regarded	regard	VERB
emaj-67	19	9	as	as	ADP
emaj-67	19	10	the	the	DET
emaj-67	19	11	core	core	NOUN
emaj-67	19	12	of	of	ADP
emaj-67	19	13	developmental	developmental	ADJ
emaj-67	19	14	macro	macro	NOUN
emaj-67	19	15	and	and	CCONJ
emaj-67	19	16	socioeconomic	socioeconomic	ADJ
emaj-67	19	17	policies	policy	NOUN
emaj-67	19	18	on	on	ADP
emaj-67	19	19	both	both	CCONJ
emaj-67	19	20	national	national	ADJ
emaj-67	19	21	and	and	CCONJ
emaj-67	19	22	international	international	ADJ
emaj-67	19	23	levels	level	NOUN
emaj-67	19	24	.	.	PUNCT
emaj-67	20	1	in	in	ADP
emaj-67	20	2	turkey	turkey	PROPN
emaj-67	20	3	,	,	PUNCT
emaj-67	20	4	the	the	DET
emaj-67	20	5	significance	significance	NOUN
emaj-67	20	6	of	of	ADP
emaj-67	20	7	smes	sme	NOUN
emaj-67	20	8	is	be	AUX
emaj-67	20	9	relatively	relatively	ADV
emaj-67	20	10	higher	high	ADJ
emaj-67	20	11	,	,	PUNCT
emaj-67	20	12	which	which	PRON
emaj-67	20	13	is	be	AUX
emaj-67	20	14	caused	cause	VERB
emaj-67	20	15	by	by	ADP
emaj-67	20	16	not	not	PART
emaj-67	20	17	only	only	ADV
emaj-67	20	18	their	their	PRON
emaj-67	20	19	large	large	ADJ
emaj-67	20	20	share	share	NOUN
emaj-67	20	21	,	,	PUNCT
emaj-67	20	22	amounting	amount	VERB
emaj-67	20	23	to	to	ADP
emaj-67	20	24	99.9	99.9	NUM
emaj-67	20	25	%	%	NOUN
emaj-67	20	26	of	of	ADP
emaj-67	20	27	all	all	PRON
emaj-67	20	28	formally	formally	ADV
emaj-67	20	29	declared	declare	VERB
emaj-67	20	30	businesses	business	NOUN
emaj-67	20	31	in	in	ADP
emaj-67	20	32	the	the	DET
emaj-67	20	33	economy	economy	NOUN
emaj-67	20	34	,	,	PUNCT
emaj-67	20	35	but	but	CCONJ
emaj-67	20	36	also	also	ADV
emaj-67	20	37	from	from	ADP
emaj-67	20	38	their	their	PRON
emaj-67	20	39	resilience	resilience	NOUN
emaj-67	20	40	to	to	ADP
emaj-67	20	41	the	the	DET
emaj-67	20	42	shocks	shock	NOUN
emaj-67	20	43	in	in	ADP
emaj-67	20	44	turbulent	turbulent	ADJ
emaj-67	20	45	turkish	turkish	ADJ
emaj-67	20	46	macro	macro	ADJ
emaj-67	20	47	economy	economy	NOUN
emaj-67	20	48	.	.	PUNCT
emaj-67	21	1	turkish	turkish	ADJ
emaj-67	21	2	smes	sme	NOUN
emaj-67	21	3	,	,	PUNCT
emaj-67	21	4	which	which	PRON
emaj-67	21	5	were	be	AUX
emaj-67	21	6	faced	face	VERB
emaj-67	21	7	with	with	ADP
emaj-67	21	8	serious	serious	ADJ
emaj-67	21	9	challenges	challenge	NOUN
emaj-67	21	10	during	during	ADP
emaj-67	21	11	and	and	CCONJ
emaj-67	21	12	after	after	ADP
emaj-67	21	13	the	the	DET
emaj-67	21	14	severe	severe	ADJ
emaj-67	21	15	economic	economic	ADJ
emaj-67	21	16	crises	crisis	NOUN
emaj-67	21	17	that	that	PRON
emaj-67	21	18	hit	hit	VERB
emaj-67	21	19	the	the	DET
emaj-67	21	20	turkish	turkish	ADJ
emaj-67	21	21	economy	economy	NOUN
emaj-67	21	22	within	within	ADP
emaj-67	21	23	the	the	DET
emaj-67	21	24	last	last	ADJ
emaj-67	21	25	three	three	NUM
emaj-67	21	26	decades	decade	NOUN
emaj-67	21	27	,	,	PUNCT
emaj-67	21	28	increased	increase	VERB
emaj-67	21	29	their	their	PRON
emaj-67	21	30	share	share	NOUN
emaj-67	21	31	in	in	ADP
emaj-67	21	32	the	the	DET
emaj-67	21	33	economy	economy	NOUN
emaj-67	21	34	significantly	significantly	ADV
emaj-67	21	35	,	,	PUNCT
emaj-67	21	36	while	while	SCONJ
emaj-67	21	37	turkish	turkish	ADJ
emaj-67	21	38	government	government	NOUN
emaj-67	21	39	took	take	VERB
emaj-67	21	40	radical	radical	ADJ
emaj-67	21	41	steps	step	NOUN
emaj-67	21	42	towards	towards	ADP
emaj-67	21	43	attaining	attain	VERB
emaj-67	21	44	a	a	DET
emaj-67	21	45	more	more	ADV
emaj-67	21	46	stable	stable	ADJ
emaj-67	21	47	macro	macro	ADJ
emaj-67	21	48	economy	economy	NOUN
emaj-67	21	49	and	and	CCONJ
emaj-67	21	50	sustainable	sustainable	ADJ
emaj-67	21	51	growth	growth	NOUN
emaj-67	21	52	.	.	PUNCT
emaj-67	22	1	during	during	ADP
emaj-67	22	2	that	that	DET
emaj-67	22	3	restructuring	restructuring	NOUN
emaj-67	22	4	period	period	NOUN
emaj-67	22	5	,	,	PUNCT
emaj-67	22	6	smes	sme	NOUN
emaj-67	22	7	became	become	VERB
emaj-67	22	8	one	one	NUM
emaj-67	22	9	of	of	ADP
emaj-67	22	10	the	the	DET
emaj-67	22	11	key	key	ADJ
emaj-67	22	12	elements	element	NOUN
emaj-67	22	13	of	of	ADP
emaj-67	22	14	the	the	DET
emaj-67	22	15	macroeconomic	macroeconomic	ADJ
emaj-67	22	16	improvements	improvement	NOUN
emaj-67	22	17	in	in	ADP
emaj-67	22	18	turkey	turkey	PROPN
emaj-67	22	19	,	,	PUNCT
emaj-67	22	20	due	due	ADP
emaj-67	22	21	to	to	ADP
emaj-67	22	22	their	their	PRON
emaj-67	22	23	significant	significant	ADJ
emaj-67	22	24	role	role	NOUN
emaj-67	22	25	in	in	ADP
emaj-67	22	26	the	the	DET
emaj-67	22	27	growth	growth	NOUN
emaj-67	22	28	of	of	ADP
emaj-67	22	29	overall	overall	ADJ
emaj-67	22	30	gdp	gdp	NOUN
emaj-67	22	31	,	,	PUNCT
emaj-67	22	32	new	new	ADJ
emaj-67	22	33	job	job	NOUN
emaj-67	22	34	creation	creation	NOUN
emaj-67	22	35	and	and	CCONJ
emaj-67	22	36	exports	export	NOUN
emaj-67	22	37	.	.	PUNCT
emaj-67	23	1	despite	despite	SCONJ
emaj-67	23	2	the	the	DET
emaj-67	23	3	positive	positive	ADJ
emaj-67	23	4	outlook	outlook	NOUN
emaj-67	23	5	and	and	CCONJ
emaj-67	23	6	growth	growth	NOUN
emaj-67	23	7	trends	trend	NOUN
emaj-67	23	8	of	of	ADP
emaj-67	23	9	the	the	DET
emaj-67	23	10	sector	sector	NOUN
emaj-67	23	11	,	,	PUNCT
emaj-67	23	12	smes	sme	NOUN
emaj-67	23	13	in	in	ADP
emaj-67	23	14	turkey	turkey	NOUN
emaj-67	23	15	,	,	PUNCT
emaj-67	23	16	as	as	ADP
emaj-67	23	17	in	in	ADP
emaj-67	23	18	most	most	ADJ
emaj-67	23	19	developing	develop	VERB
emaj-67	23	20	economies	economy	NOUN
emaj-67	23	21	,	,	PUNCT
emaj-67	23	22	are	be	AUX
emaj-67	23	23	faced	face	VERB
emaj-67	23	24	with	with	ADP
emaj-67	23	25	a	a	DET
emaj-67	23	26	number	number	NOUN
emaj-67	23	27	of	of	ADP
emaj-67	23	28	challenges	challenge	NOUN
emaj-67	23	29	,	,	PUNCT
emaj-67	23	30	such	such	ADJ
emaj-67	23	31	as	as	ADP
emaj-67	23	32	insufficient	insufficient	ADJ
emaj-67	23	33	managerial	managerial	ADJ
emaj-67	23	34	skills	skill	NOUN
emaj-67	23	35	,	,	PUNCT
emaj-67	23	36	lack	lack	NOUN
emaj-67	23	37	of	of	ADP
emaj-67	23	38	trained	train	VERB
emaj-67	23	39	personnel	personnel	NOUN
emaj-67	23	40	,	,	PUNCT
emaj-67	23	41	poor	poor	ADJ
emaj-67	23	42	access	access	NOUN
emaj-67	23	43	to	to	ADP
emaj-67	23	44	financial	financial	ADJ
emaj-67	23	45	resources	resource	NOUN
emaj-67	23	46	and	and	CCONJ
emaj-67	23	47	low	low	ADJ
emaj-67	23	48	utilization	utilization	NOUN
emaj-67	23	49	of	of	ADP
emaj-67	23	50	new	new	ADJ
emaj-67	23	51	technologies	technology	NOUN
emaj-67	23	52	.	.	PUNCT
emaj-67	24	1	among	among	ADP
emaj-67	24	2	these	these	PRON
emaj-67	24	3	,	,	PUNCT
emaj-67	24	4	lack	lack	NOUN
emaj-67	24	5	of	of	ADP
emaj-67	24	6	an	an	DET
emaj-67	24	7	efficient	efficient	ADJ
emaj-67	24	8	and	and	CCONJ
emaj-67	24	9	effective	effective	ADJ
emaj-67	24	10	financial	financial	ADJ
emaj-67	24	11	management	management	NOUN
emaj-67	24	12	system	system	NOUN
emaj-67	24	13	is	be	AUX
emaj-67	24	14	a	a	DET
emaj-67	24	15	core	core	NOUN
emaj-67	24	16	problem	problem	NOUN
emaj-67	24	17	area	area	NOUN
emaj-67	24	18	for	for	ADP
emaj-67	24	19	turkish	turkish	ADJ
emaj-67	24	20	smes	sme	NOUN
emaj-67	24	21	.	.	PUNCT
emaj-67	25	1	as	as	SCONJ
emaj-67	25	2	financial	financial	ADJ
emaj-67	25	3	management	management	NOUN
emaj-67	25	4	is	be	AUX
emaj-67	25	5	the	the	DET
emaj-67	25	6	centre	centre	NOUN
emaj-67	25	7	of	of	ADP
emaj-67	25	8	the	the	DET
emaj-67	25	9	overall	overall	ADJ
emaj-67	25	10	management	management	NOUN
emaj-67	25	11	system	system	NOUN
emaj-67	25	12	in	in	ADP
emaj-67	25	13	a	a	DET
emaj-67	25	14	small	small	ADJ
emaj-67	25	15	business	business	NOUN
emaj-67	25	16	(	(	PUNCT
emaj-67	25	17	meredith	meredith	NOUN
emaj-67	25	18	,	,	PUNCT
emaj-67	25	19	1986	1986	NUM
emaj-67	25	20	)	)	PUNCT
emaj-67	25	21	the	the	DET
emaj-67	25	22	ineffectiveness	ineffectiveness	NOUN
emaj-67	25	23	and	and	CCONJ
emaj-67	25	24	inefficiencies	inefficiency	NOUN
emaj-67	25	25	of	of	ADP
emaj-67	25	26	financial	financial	ADJ
emaj-67	25	27	conduct	conduct	NOUN
emaj-67	25	28	have	have	VERB
emaj-67	25	29	detrimental	detrimental	ADJ
emaj-67	25	30	effects	effect	NOUN
emaj-67	25	31	on	on	ADP
emaj-67	25	32	the	the	DET
emaj-67	25	33	longevity	longevity	NOUN
emaj-67	25	34	and	and	CCONJ
emaj-67	25	35	performance	performance	NOUN
emaj-67	25	36	of	of	ADP
emaj-67	25	37	an	an	DET
emaj-67	25	38	sme	sme	NOUN
emaj-67	25	39	.	.	PUNCT
emaj-67	26	1	as	as	SCONJ
emaj-67	26	2	most	most	ADJ
emaj-67	26	3	problems	problem	NOUN
emaj-67	26	4	of	of	ADP
emaj-67	26	5	smes	sme	NOUN
emaj-67	26	6	have	have	VERB
emaj-67	26	7	a	a	DET
emaj-67	26	8	financial	financial	ADJ
emaj-67	26	9	nature	nature	NOUN
emaj-67	26	10	(	(	PUNCT
emaj-67	26	11	oecd	oecd	PROPN
emaj-67	26	12	,	,	PUNCT
emaj-67	26	13	2006	2006	NUM
emaj-67	26	14	)	)	PUNCT
emaj-67	26	15	,	,	PUNCT
emaj-67	26	16	poor	poor	ADJ
emaj-67	26	17	financial	financial	ADJ
emaj-67	26	18	management	management	NOUN
emaj-67	26	19	is	be	AUX
emaj-67	26	20	a	a	DET
emaj-67	26	21	critical	critical	ADJ
emaj-67	26	22	and	and	CCONJ
emaj-67	26	23	common	common	ADJ
emaj-67	26	24	cause	cause	NOUN
emaj-67	26	25	of	of	ADP
emaj-67	26	26	business	business	NOUN
emaj-67	26	27	failures	failure	NOUN
emaj-67	26	28	in	in	ADP
emaj-67	26	29	smes	sme	NOUN
emaj-67	26	30	(	(	PUNCT
emaj-67	26	31	jindrichovska	jindrichovska	PROPN
emaj-67	26	32	,	,	PUNCT
emaj-67	26	33	2013	2013	NUM
emaj-67	26	34	)	)	PUNCT
emaj-67	26	35	.	.	PUNCT
emaj-67	27	1	particularly	particularly	ADV
emaj-67	27	2	lack	lack	NOUN
emaj-67	27	3	of	of	ADP
emaj-67	27	4	financial	financial	ADJ
emaj-67	27	5	management	management	NOUN
emaj-67	27	6	knowledge	knowledge	NOUN
emaj-67	27	7	combined	combine	VERB
emaj-67	27	8	with	with	ADP
emaj-67	27	9	uncertainty	uncertainty	NOUN
emaj-67	27	10	of	of	ADP
emaj-67	27	11	the	the	DET
emaj-67	27	12	business	business	NOUN
emaj-67	27	13	environment	environment	NOUN
emaj-67	27	14	often	often	ADV
emaj-67	27	15	leads	lead	VERB
emaj-67	27	16	smes	sme	NOUN
emaj-67	27	17	to	to	PART
emaj-67	27	18	face	face	VERB
emaj-67	27	19	serious	serious	ADJ
emaj-67	27	20	problems	problem	NOUN
emaj-67	27	21	regarding	regard	VERB
emaj-67	27	22	financial	financial	ADJ
emaj-67	27	23	and	and	CCONJ
emaj-67	27	24	overall	overall	ADJ
emaj-67	27	25	performances	performance	NOUN
emaj-67	27	26	,	,	PUNCT
emaj-67	27	27	which	which	PRON
emaj-67	27	28	can	can	AUX
emaj-67	27	29	even	even	ADV
emaj-67	27	30	threaten	threaten	VERB
emaj-67	27	31	the	the	DET
emaj-67	27	32	survival	survival	NOUN
emaj-67	27	33	of	of	ADP
emaj-67	27	34	the	the	DET
emaj-67	27	35	enterprise	enterprise	NOUN
emaj-67	27	36	(	(	PUNCT
emaj-67	27	37	kaya	kaya	PROPN
emaj-67	27	38	&	&	CCONJ
emaj-67	27	39	alpkan	alpkan	PROPN
emaj-67	27	40	,	,	PUNCT
emaj-67	27	41	2012	2012	NUM
emaj-67	27	42	)	)	PUNCT
emaj-67	27	43	.	.	PUNCT
emaj-67	28	1	as	as	SCONJ
emaj-67	28	2	turkey	turkey	NOUN
emaj-67	28	3	is	be	AUX
emaj-67	28	4	a	a	DET
emaj-67	28	5	developing	develop	VERB
emaj-67	28	6	country	country	NOUN
emaj-67	28	7	where	where	SCONJ
emaj-67	28	8	insufficient	insufficient	ADJ
emaj-67	28	9	levels	level	NOUN
emaj-67	28	10	of	of	ADP
emaj-67	28	11	equity	equity	NOUN
emaj-67	28	12	capital	capital	NOUN
emaj-67	28	13	and	and	CCONJ
emaj-67	28	14	poor	poor	ADJ
emaj-67	28	15	access	access	NOUN
emaj-67	28	16	to	to	ADP
emaj-67	28	17	external	external	ADJ
emaj-67	28	18	finance	finance	NOUN
emaj-67	28	19	are	be	AUX
emaj-67	28	20	considered	consider	VERB
emaj-67	28	21	as	as	ADP
emaj-67	28	22	the	the	DET
emaj-67	28	23	major	major	ADJ
emaj-67	28	24	financial	financial	ADJ
emaj-67	28	25	challenges	challenge	NOUN
emaj-67	28	26	for	for	ADP
emaj-67	28	27	smes	sme	NOUN
emaj-67	28	28	(	(	PUNCT
emaj-67	28	29	öndeş	öndeş	NOUN
emaj-67	28	30	and	and	CCONJ
emaj-67	28	31	güngör	güngör	NOUN
emaj-67	28	32	,	,	PUNCT
emaj-67	28	33	2013	2013	NUM
emaj-67	28	34	;	;	PUNCT
emaj-67	28	35	şahin	şahin	PROPN
emaj-67	28	36	,	,	PUNCT
emaj-67	28	37	2011	2011	NUM
emaj-67	28	38	;	;	PUNCT
emaj-67	28	39	çetin	çetin	NUM
emaj-67	28	40	,	,	PUNCT
emaj-67	28	41	akyüz	akyüz	NOUN
emaj-67	28	42	and	and	CCONJ
emaj-67	28	43	genç	genç	PROPN
emaj-67	28	44	,	,	PUNCT
emaj-67	28	45	2011	2011	NUM
emaj-67	28	46	;	;	PUNCT
emaj-67	28	47	güler	güler	NOUN
emaj-67	28	48	,	,	PUNCT
emaj-67	28	49	2010	2010	NUM
emaj-67	28	50	;	;	PUNCT
emaj-67	28	51	koyuncugil	koyuncugil	NOUN
emaj-67	28	52	and	and	CCONJ
emaj-67	28	53	özgülbaş	özgülbaş	NOUN
emaj-67	28	54	,	,	PUNCT
emaj-67	28	55	2008	2008	NUM
emaj-67	28	56	)	)	PUNCT
emaj-67	28	57	,	,	PUNCT
emaj-67	28	58	previous	previous	ADJ
emaj-67	28	59	literature	literature	NOUN
emaj-67	28	60	on	on	ADP
emaj-67	28	61	financial	financial	ADJ
emaj-67	28	62	characteristics	characteristic	NOUN
emaj-67	28	63	of	of	ADP
emaj-67	28	64	turkish	turkish	ADJ
emaj-67	28	65	smes	sme	NOUN
emaj-67	28	66	focused	focus	VERB
emaj-67	28	67	mainly	mainly	ADV
emaj-67	28	68	on	on	ADP
emaj-67	28	69	financial	financial	ADJ
emaj-67	28	70	problems	problem	NOUN
emaj-67	28	71	of	of	ADP
emaj-67	28	72	small	small	ADJ
emaj-67	28	73	and	and	CCONJ
emaj-67	28	74	medium	medium	ADJ
emaj-67	28	75	sized	sized	ADJ
emaj-67	28	76	companies	company	NOUN
emaj-67	28	77	with	with	ADP
emaj-67	28	78	respect	respect	NOUN
emaj-67	28	79	to	to	ADP
emaj-67	28	80	their	their	PRON
emaj-67	28	81	funding	funding	NOUN
emaj-67	28	82	requirements	requirement	NOUN
emaj-67	28	83	(	(	PUNCT
emaj-67	28	84	uluyol	uluyol	ADJ
emaj-67	28	85	,	,	PUNCT
emaj-67	28	86	2013	2013	NUM
emaj-67	28	87	;	;	PUNCT
emaj-67	28	88	koyuncugil	koyuncugil	PROPN
emaj-67	28	89	&	&	CCONJ
emaj-67	28	90	özgülbaş	özgülbaş	PROPN
emaj-67	28	91	,	,	PUNCT
emaj-67	28	92	2008	2008	NUM
emaj-67	28	93	;	;	PUNCT
emaj-67	28	94	topal	topal	PROPN
emaj-67	28	95	,	,	PUNCT
emaj-67	28	96	erkan	erkan	PROPN
emaj-67	28	97	&	&	CCONJ
emaj-67	28	98	elitaş	elitaş	PROPN
emaj-67	28	99	,	,	PUNCT
emaj-67	28	100	2006	2006	NUM
emaj-67	28	101	;	;	PUNCT
emaj-67	28	102	arslan	arslan	PROPN
emaj-67	28	103	,	,	PUNCT
emaj-67	28	104	2003	2003	NUM
emaj-67	28	105	)	)	PUNCT
emaj-67	28	106	,	,	PUNCT
emaj-67	28	107	the	the	DET
emaj-67	28	108	research	research	NOUN
emaj-67	28	109	area	area	NOUN
emaj-67	28	110	of	of	ADP
emaj-67	28	111	financial	financial	ADJ
emaj-67	28	112	management	management	NOUN
emaj-67	28	113	practices	practice	NOUN
emaj-67	28	114	in	in	ADP
emaj-67	28	115	smes	sme	NOUN
emaj-67	28	116	in	in	ADP
emaj-67	28	117	turkey	turkey	NOUN
emaj-67	28	118	has	have	AUX
emaj-67	28	119	been	be	AUX
emaj-67	28	120	significantly	significantly	ADV
emaj-67	28	121	neglected	neglect	VERB
emaj-67	28	122	up	up	ADP
emaj-67	28	123	to	to	ADP
emaj-67	28	124	date	date	NOUN
emaj-67	28	125	.	.	PUNCT
emaj-67	29	1	therefore	therefore	ADV
emaj-67	29	2	,	,	PUNCT
emaj-67	29	3	this	this	DET
emaj-67	29	4	paper	paper	NOUN
emaj-67	29	5	aims	aim	VERB
emaj-67	29	6	to	to	PART
emaj-67	29	7	make	make	VERB
emaj-67	29	8	a	a	DET
emaj-67	29	9	contribution	contribution	NOUN
emaj-67	29	10	to	to	ADP
emaj-67	29	11	the	the	DET
emaj-67	29	12	literature	literature	NOUN
emaj-67	29	13	by	by	ADP
emaj-67	29	14	analyzing	analyze	VERB
emaj-67	29	15	the	the	DET
emaj-67	29	16	major	major	ADJ
emaj-67	29	17	financial	financial	ADJ
emaj-67	29	18	management	management	NOUN
emaj-67	29	19	challenges	challenge	NOUN
emaj-67	29	20	of	of	ADP
emaj-67	29	21	smes	sme	NOUN
emaj-67	29	22	in	in	ADP
emaj-67	29	23	turkey	turkey	NOUN
emaj-67	29	24	,	,	PUNCT
emaj-67	29	25	and	and	CCONJ
emaj-67	29	26	the	the	DET
emaj-67	29	27	practices	practice	NOUN
emaj-67	29	28	of	of	ADP
emaj-67	29	29	financial	financial	ADJ
emaj-67	29	30	management	management	NOUN
emaj-67	29	31	which	which	PRON
emaj-67	29	32	are	be	AUX
emaj-67	29	33	closely	closely	ADV
emaj-67	29	34	related	relate	VERB
emaj-67	29	35	to	to	ADP
emaj-67	29	36	sme	sme	NOUN
emaj-67	29	37	performance	performance	NOUN
emaj-67	29	38	,	,	PUNCT
emaj-67	29	39	in	in	ADP
emaj-67	29	40	other	other	ADJ
emaj-67	29	41	terms	term	NOUN
emaj-67	29	42	,	,	PUNCT
emaj-67	29	43	which	which	PRON
emaj-67	29	44	have	have	VERB
emaj-67	29	45	a	a	DET
emaj-67	29	46	“	"	PUNCT
emaj-67	29	47	strategic	strategic	ADJ
emaj-67	29	48	”	"	PUNCT
emaj-67	29	49	importance	importance	NOUN
emaj-67	29	50	in	in	ADP
emaj-67	29	51	terms	term	NOUN
emaj-67	29	52	of	of	ADP
emaj-67	29	53	improving	improve	VERB
emaj-67	29	54	or	or	CCONJ
emaj-67	29	55	worsening	worsen	VERB
emaj-67	29	56	the	the	DET
emaj-67	29	57	performance	performance	NOUN
emaj-67	29	58	of	of	ADP
emaj-67	29	59	the	the	DET
emaj-67	29	60	sme	sme	PROPN
emaj-67	29	61	.	.	PUNCT
emaj-67	30	1	the	the	DET
emaj-67	30	2	conduct	conduct	NOUN
emaj-67	30	3	of	of	ADP
emaj-67	30	4	financial	financial	ADJ
emaj-67	30	5	strategies	strategy	NOUN
emaj-67	30	6	formulated	formulate	VERB
emaj-67	30	7	by	by	ADP
emaj-67	30	8	the	the	DET
emaj-67	30	9	owners	owner	NOUN
emaj-67	30	10	and/or	and/or	CCONJ
emaj-67	30	11	managers	manager	NOUN
emaj-67	30	12	of	of	ADP
emaj-67	30	13	the	the	DET
emaj-67	30	14	enterprises	enterprise	NOUN
emaj-67	30	15	is	be	AUX
emaj-67	30	16	a	a	DET
emaj-67	30	17	concept	concept	NOUN
emaj-67	30	18	which	which	PRON
emaj-67	30	19	can	can	AUX
emaj-67	30	20	show	show	VERB
emaj-67	30	21	variations	variation	NOUN
emaj-67	30	22	among	among	ADP
emaj-67	30	23	different	different	ADJ
emaj-67	30	24	contexts	contexts	NOUN
emaj-67	30	25	,	,	PUNCT
emaj-67	30	26	as	as	ADP
emaj-67	30	27	which	which	PRON
emaj-67	30	28	financial	financial	ADJ
emaj-67	30	29	practices	practice	NOUN
emaj-67	30	30	are	be	AUX
emaj-67	30	31	more	more	ADV
emaj-67	30	32	common	common	ADJ
emaj-67	30	33	or	or	CCONJ
emaj-67	30	34	more	more	ADV
emaj-67	30	35	strategic	strategic	ADJ
emaj-67	30	36	importance	importance	NOUN
emaj-67	30	37	in	in	ADP
emaj-67	30	38	the	the	DET
emaj-67	30	39	overall	overall	ADJ
emaj-67	30	40	financial	financial	ADJ
emaj-67	30	41	management	management	NOUN
emaj-67	30	42	of	of	ADP
emaj-67	30	43	smes	sme	NOUN
emaj-67	30	44	can	can	AUX
emaj-67	30	45	differ	differ	VERB
emaj-67	30	46	from	from	ADP
emaj-67	30	47	one	one	NUM
emaj-67	30	48	setting	set	VERB
emaj-67	30	49	to	to	ADP
emaj-67	30	50	another	another	PRON
emaj-67	30	51	,	,	PUNCT
emaj-67	30	52	depending	depend	VERB
emaj-67	30	53	on	on	ADP
emaj-67	30	54	the	the	DET
emaj-67	30	55	development	development	NOUN
emaj-67	30	56	of	of	ADP
emaj-67	30	57	the	the	DET
emaj-67	30	58	context	context	NOUN
emaj-67	30	59	of	of	ADP
emaj-67	30	60	corporate	corporate	ADJ
emaj-67	30	61	sector	sector	NOUN
emaj-67	30	62	(	(	PUNCT
emaj-67	30	63	butt	butt	PROPN
emaj-67	30	64	,	,	PUNCT
emaj-67	30	65	hunjra	hunjra	NOUN
emaj-67	30	66	and	and	CCONJ
emaj-67	30	67	rehman	rehman	PROPN
emaj-67	30	68	,	,	PUNCT
emaj-67	30	69	2010	2010	NUM
emaj-67	30	70	)	)	PUNCT
emaj-67	30	71	.	.	PUNCT
emaj-67	31	1	however	however	ADV
emaj-67	31	2	,	,	PUNCT
emaj-67	31	3	the	the	DET
emaj-67	31	4	questions	question	NOUN
emaj-67	31	5	regarding	regard	VERB
emaj-67	31	6	how	how	SCONJ
emaj-67	31	7	these	these	DET
emaj-67	31	8	practices	practice	NOUN
emaj-67	31	9	can	can	AUX
emaj-67	31	10	be	be	AUX
emaj-67	31	11	identified	identify	VERB
emaj-67	31	12	within	within	ADP
emaj-67	31	13	their	their	PRON
emaj-67	31	14	own	own	ADJ
emaj-67	31	15	contexts	contexts	NOUN
emaj-67	31	16	and	and	CCONJ
emaj-67	31	17	used	use	VERB
emaj-67	31	18	as	as	ADP
emaj-67	31	19	strategic	strategic	ADJ
emaj-67	31	20	tools	tool	NOUN
emaj-67	31	21	for	for	ADP
emaj-67	31	22	overcoming	overcome	VERB
emaj-67	31	23	the	the	DET
emaj-67	31	24	financial	financial	ADJ
emaj-67	31	25	and	and	CCONJ
emaj-67	31	26	overall	overall	ADJ
emaj-67	31	27	managerial	managerial	ADJ
emaj-67	31	28	challenges	challenge	NOUN
emaj-67	31	29	and	and	CCONJ
emaj-67	31	30	attaining	attain	VERB
emaj-67	31	31	a	a	DET
emaj-67	31	32	higher	high	ADJ
emaj-67	31	33	organizational	organizational	ADJ
emaj-67	31	34	performance	performance	NOUN
emaj-67	31	35	,	,	PUNCT
emaj-67	31	36	have	have	AUX
emaj-67	31	37	not	not	PART
emaj-67	31	38	been	be	AUX
emaj-67	31	39	investigated	investigate	VERB
emaj-67	31	40	in	in	ADP
emaj-67	31	41	depth	depth	NOUN
emaj-67	31	42	.	.	PUNCT
emaj-67	32	1	thus	thus	ADV
emaj-67	32	2	,	,	PUNCT
emaj-67	32	3	as	as	ADP
emaj-67	32	4	an	an	DET
emaj-67	32	5	additional	additional	ADJ
emaj-67	32	6	contribution	contribution	NOUN
emaj-67	32	7	,	,	PUNCT
emaj-67	32	8	the	the	DET
emaj-67	32	9	conceptual	conceptual	ADJ
emaj-67	32	10	framework	framework	NOUN
emaj-67	32	11	developed	develop	VERB
emaj-67	32	12	within	within	ADP
emaj-67	32	13	this	this	DET
emaj-67	32	14	study	study	NOUN
emaj-67	32	15	can	can	AUX
emaj-67	32	16	provide	provide	VERB
emaj-67	32	17	a	a	DET
emaj-67	32	18	basis	basis	NOUN
emaj-67	32	19	to	to	ADP
emaj-67	32	20	academics	academic	NOUN
emaj-67	32	21	for	for	ADP
emaj-67	32	22	future	future	ADJ
emaj-67	32	23	empirical	empirical	ADJ
emaj-67	32	24	research	research	NOUN
emaj-67	32	25	.	.	PUNCT
emaj-67	33	1	within	within	ADP
emaj-67	33	2	the	the	DET
emaj-67	33	3	course	course	NOUN
emaj-67	33	4	of	of	ADP
emaj-67	33	5	the	the	DET
emaj-67	33	6	paper	paper	NOUN
emaj-67	33	7	,	,	PUNCT
emaj-67	33	8	section	section	NOUN
emaj-67	33	9	2	2	NUM
emaj-67	33	10	briefly	briefly	NOUN
emaj-67	33	11	reviews	review	VERB
emaj-67	33	12	the	the	DET
emaj-67	33	13	literature	literature	NOUN
emaj-67	33	14	on	on	ADP
emaj-67	33	15	the	the	DET
emaj-67	33	16	concept	concept	NOUN
emaj-67	33	17	of	of	ADP
emaj-67	33	18	sme	sme	NOUN
emaj-67	33	19	and	and	CCONJ
emaj-67	33	20	the	the	DET
emaj-67	33	21	importance	importance	NOUN
emaj-67	33	22	and	and	CCONJ
emaj-67	33	23	challenges	challenge	NOUN
emaj-67	33	24	of	of	ADP
emaj-67	33	25	smes	sme	NOUN
emaj-67	33	26	in	in	ADP
emaj-67	33	27	turkey	turkey	PROPN
emaj-67	33	28	.	.	PUNCT
emaj-67	34	1	section	section	NOUN
emaj-67	34	2	3	3	NUM
emaj-67	34	3	starts	start	VERB
emaj-67	34	4	with	with	ADP
emaj-67	34	5	the	the	DET
emaj-67	34	6	analysis	analysis	NOUN
emaj-67	34	7	on	on	ADP
emaj-67	34	8	strategic	strategic	ADJ
emaj-67	34	9	management	management	NOUN
emaj-67	34	10	in	in	ADP
emaj-67	34	11	smes	sme	NOUN
emaj-67	34	12	,	,	PUNCT
emaj-67	34	13	and	and	CCONJ
emaj-67	34	14	continues	continue	VERB
emaj-67	34	15	with	with	ADP
emaj-67	34	16	identification	identification	NOUN
emaj-67	34	17	of	of	ADP
emaj-67	34	18	strategic	strategic	ADJ
emaj-67	34	19	financial	financial	ADJ
emaj-67	34	20	management	management	NOUN
emaj-67	34	21	practices	practice	NOUN
emaj-67	34	22	in	in	ADP
emaj-67	34	23	small	small	ADJ
emaj-67	34	24	and	and	CCONJ
emaj-67	34	25	medium	medium	ADJ
emaj-67	34	26	sized	sized	ADJ
emaj-67	34	27	companies	company	NOUN
emaj-67	34	28	,	,	PUNCT
emaj-67	34	29	both	both	CCONJ
emaj-67	34	30	in	in	ADP
emaj-67	34	31	international	international	ADJ
emaj-67	34	32	and	and	CCONJ
emaj-67	34	33	local	local	ADJ
emaj-67	34	34	contexts	contexts	NOUN
emaj-67	34	35	,	,	PUNCT
emaj-67	34	36	by	by	ADP
emaj-67	34	37	introducing	introduce	VERB
emaj-67	34	38	a	a	DET
emaj-67	34	39	“	"	PUNCT
emaj-67	34	40	strategic	strategic	ADJ
emaj-67	34	41	management	management	NOUN
emaj-67	34	42	model	model	NOUN
emaj-67	34	43	of	of	ADP
emaj-67	34	44	financial	financial	ADJ
emaj-67	34	45	practices	practice	NOUN
emaj-67	34	46	in	in	ADP
emaj-67	34	47	smes	sme	NOUN
emaj-67	34	48	”	"	PUNCT
emaj-67	34	49	.	.	PUNCT
emaj-67	35	1	the	the	DET
emaj-67	35	2	details	detail	NOUN
emaj-67	35	3	of	of	ADP
emaj-67	35	4	the	the	DET
emaj-67	35	5	model	model	NOUN
emaj-67	35	6	constructs	construct	VERB
emaj-67	35	7	as	as	ADV
emaj-67	35	8	well	well	ADV
emaj-67	35	9	as	as	ADP
emaj-67	35	10	their	their	PRON
emaj-67	35	11	role	role	NOUN
emaj-67	35	12	on	on	ADP
emaj-67	35	13	the	the	DET
emaj-67	35	14	overall	overall	ADJ
emaj-67	35	15	performance	performance	NOUN
emaj-67	35	16	of	of	ADP
emaj-67	35	17	the	the	DET
emaj-67	35	18	sme	sme	NOUN
emaj-67	35	19	are	be	AUX
emaj-67	35	20	presented	present	VERB
emaj-67	35	21	in	in	ADP
emaj-67	35	22	the	the	DET
emaj-67	35	23	same	same	ADJ
emaj-67	35	24	section	section	NOUN
emaj-67	35	25	.	.	PUNCT
emaj-67	36	1	the	the	DET
emaj-67	36	2	implications	implication	NOUN
emaj-67	36	3	of	of	ADP
emaj-67	36	4	strategic	strategic	ADJ
emaj-67	36	5	financial	financial	ADJ
emaj-67	36	6	management	management	NOUN
emaj-67	36	7	practices	practice	NOUN
emaj-67	36	8	for	for	ADP
emaj-67	36	9	academics	academic	NOUN
emaj-67	36	10	and	and	CCONJ
emaj-67	36	11	practitioners	practitioner	NOUN
emaj-67	36	12	are	be	AUX
emaj-67	36	13	discussed	discuss	VERB
emaj-67	36	14	in	in	ADP
emaj-67	36	15	section	section	NOUN
emaj-67	36	16	4	4	NUM
emaj-67	36	17	.	.	PUNCT
emaj-67	37	1	volume	volume	NOUN
emaj-67	37	2	5	5	NUM
emaj-67	37	3	no	no	DET
emaj-67	37	4	1	1	NUM
emaj-67	37	5	(	(	PUNCT
emaj-67	37	6	2015	2015	NUM
emaj-67	37	7	)	)	PUNCT
emaj-67	37	8	|	|	ADV
emaj-67	37	9	issn	issn	VERB
emaj-67	37	10	2158	2158	NUM
emaj-67	37	11	-	-	SYM
emaj-67	37	12	8708	8708	NUM
emaj-67	37	13	(	(	PUNCT
emaj-67	37	14	online	online	NOUN
emaj-67	37	15	)	)	PUNCT
emaj-67	37	16	|	|	ADV
emaj-67	37	17	doi	doi	X
emaj-67	37	18	10.5195	10.5195	NUM
emaj-67	37	19	/	/	SYM
emaj-67	37	20	emaj.2015.67	emaj.2015.67	NOUN
emaj-67	37	21	|	|	ADV
emaj-67	37	22	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-67	37	23	hande	hande	PROPN
emaj-67	37	24	karadag	karadag	PROPN
emaj-67	37	25	emerging	emerge	VERB
emaj-67	37	26	markets	market	NOUN
emaj-67	37	27	journal	journal	NOUN
emaj-67	37	28	|	|	ADV
emaj-67	37	29	p	p	NOUN
emaj-67	37	30	a	a	DET
emaj-67	37	31	g	g	X
emaj-67	37	32	e	e	PROPN
emaj-67	37	33	|27	|27	PROPN
emaj-67	37	34	ii	ii	PROPN
emaj-67	37	35	.	.	PUNCT
emaj-67	38	1	significance	significance	NOUN
emaj-67	38	2	and	and	CCONJ
emaj-67	38	3	challenges	challenge	NOUN
emaj-67	38	4	of	of	ADP
emaj-67	38	5	sme	sme	ADJ
emaj-67	38	6	sector	sector	NOUN
emaj-67	38	7	in	in	ADP
emaj-67	38	8	turkey	turkey	PROPN
emaj-67	38	9	the	the	DET
emaj-67	38	10	sme	sme	PROPN
emaj-67	38	11	concept	concept	NOUN
emaj-67	38	12	there	there	PRON
emaj-67	38	13	are	be	VERB
emaj-67	38	14	different	different	ADJ
emaj-67	38	15	categorizations	categorization	NOUN
emaj-67	38	16	of	of	ADP
emaj-67	38	17	small	small	ADJ
emaj-67	38	18	and	and	CCONJ
emaj-67	38	19	mediumsized	mediumsized	ADJ
emaj-67	38	20	enterprises	enterprise	NOUN
emaj-67	38	21	due	due	ADJ
emaj-67	38	22	to	to	ADP
emaj-67	38	23	varying	vary	VERB
emaj-67	38	24	socio	socio	NOUN
emaj-67	38	25	-	-	PUNCT
emaj-67	38	26	economic	economic	ADJ
emaj-67	38	27	conditions	condition	NOUN
emaj-67	38	28	of	of	ADP
emaj-67	38	29	each	each	DET
emaj-67	38	30	economic	economic	ADJ
emaj-67	38	31	region	region	NOUN
emaj-67	38	32	or	or	CCONJ
emaj-67	38	33	country	country	NOUN
emaj-67	38	34	focused	focus	VERB
emaj-67	38	35	.	.	PUNCT
emaj-67	39	1	while	while	SCONJ
emaj-67	39	2	storey	storey	PROPN
emaj-67	39	3	(	(	PUNCT
emaj-67	39	4	1994	1994	NUM
emaj-67	39	5	)	)	PUNCT
emaj-67	39	6	argues	argue	VERB
emaj-67	39	7	that	that	SCONJ
emaj-67	39	8	“	"	PUNCT
emaj-67	39	9	there	there	PRON
emaj-67	39	10	is	be	VERB
emaj-67	39	11	no	no	DET
emaj-67	39	12	single	single	ADJ
emaj-67	39	13	definition	definition	NOUN
emaj-67	39	14	”	"	PUNCT
emaj-67	39	15	of	of	ADP
emaj-67	39	16	the	the	DET
emaj-67	39	17	sme	sme	PROPN
emaj-67	39	18	concept	concept	PROPN
emaj-67	39	19	,	,	PUNCT
emaj-67	39	20	bolton	bolton	PROPN
emaj-67	39	21	committee	committee	PROPN
emaj-67	39	22	report	report	PROPN
emaj-67	39	23	(	(	PUNCT
emaj-67	39	24	1971	1971	NUM
emaj-67	39	25	)	)	PUNCT
emaj-67	39	26	describes	describe	VERB
emaj-67	39	27	smes	sme	NOUN
emaj-67	39	28	as	as	ADP
emaj-67	39	29	the	the	DET
emaj-67	39	30	“	"	PUNCT
emaj-67	39	31	enterprises	enterprise	NOUN
emaj-67	39	32	with	with	ADP
emaj-67	39	33	a	a	DET
emaj-67	39	34	relatively	relatively	ADV
emaj-67	39	35	small	small	ADJ
emaj-67	39	36	share	share	NOUN
emaj-67	39	37	of	of	ADP
emaj-67	39	38	the	the	DET
emaj-67	39	39	market	market	NOUN
emaj-67	39	40	,	,	PUNCT
emaj-67	39	41	managed	manage	VERB
emaj-67	39	42	by	by	ADP
emaj-67	39	43	owners	owner	NOUN
emaj-67	39	44	or	or	CCONJ
emaj-67	39	45	part	part	NOUN
emaj-67	39	46	-	-	PUNCT
emaj-67	39	47	owners	owner	NOUN
emaj-67	39	48	in	in	ADP
emaj-67	39	49	a	a	DET
emaj-67	39	50	personalized	personalized	ADJ
emaj-67	39	51	way	way	NOUN
emaj-67	39	52	,	,	PUNCT
emaj-67	39	53	and	and	CCONJ
emaj-67	39	54	not	not	PART
emaj-67	39	55	through	through	ADP
emaj-67	39	56	the	the	DET
emaj-67	39	57	medium	medium	NOUN
emaj-67	39	58	of	of	ADP
emaj-67	39	59	a	a	DET
emaj-67	39	60	formalized	formalize	VERB
emaj-67	39	61	management	management	NOUN
emaj-67	39	62	structure	structure	NOUN
emaj-67	39	63	;	;	PUNCT
emaj-67	39	64	and	and	CCONJ
emaj-67	39	65	acting	act	VERB
emaj-67	39	66	as	as	ADP
emaj-67	39	67	separate	separate	ADJ
emaj-67	39	68	entities	entity	NOUN
emaj-67	39	69	,	,	PUNCT
emaj-67	39	70	in	in	ADP
emaj-67	39	71	the	the	DET
emaj-67	39	72	sense	sense	NOUN
emaj-67	39	73	of	of	ADP
emaj-67	39	74	not	not	PART
emaj-67	39	75	forming	form	VERB
emaj-67	39	76	part	part	NOUN
emaj-67	39	77	of	of	ADP
emaj-67	39	78	large	large	ADJ
emaj-67	39	79	enterprise	enterprise	NOUN
emaj-67	39	80	or	or	CCONJ
emaj-67	39	81	group	group	NOUN
emaj-67	39	82	”	"	PUNCT
emaj-67	39	83	(	(	PUNCT
emaj-67	39	84	bolton	bolton	PROPN
emaj-67	39	85	report	report	PROPN
emaj-67	39	86	,	,	PUNCT
emaj-67	39	87	1971	1971	NUM
emaj-67	39	88	)	)	PUNCT
emaj-67	39	89	.	.	PUNCT
emaj-67	40	1	smes	sme	NOUN
emaj-67	40	2	and	and	CCONJ
emaj-67	40	3	entrepreneurship	entrepreneurship	NOUN
emaj-67	40	4	are	be	AUX
emaj-67	40	5	accepted	accept	VERB
emaj-67	40	6	“	"	PUNCT
emaj-67	40	7	to	to	PART
emaj-67	40	8	be	be	AUX
emaj-67	40	9	a	a	DET
emaj-67	40	10	key	key	ADJ
emaj-67	40	11	source	source	NOUN
emaj-67	40	12	of	of	ADP
emaj-67	40	13	dynamism	dynamism	NOUN
emaj-67	40	14	,	,	PUNCT
emaj-67	40	15	innovation	innovation	NOUN
emaj-67	40	16	and	and	CCONJ
emaj-67	40	17	flexibility	flexibility	NOUN
emaj-67	40	18	in	in	ADP
emaj-67	40	19	advanced	advanced	ADJ
emaj-67	40	20	industrialized	industrialize	VERB
emaj-67	40	21	countries	country	NOUN
emaj-67	40	22	,	,	PUNCT
emaj-67	40	23	as	as	ADV
emaj-67	40	24	well	well	ADV
emaj-67	40	25	as	as	ADP
emaj-67	40	26	in	in	ADP
emaj-67	40	27	emerging	emerge	VERB
emaj-67	40	28	and	and	CCONJ
emaj-67	40	29	developing	develop	VERB
emaj-67	40	30	economies	economy	NOUN
emaj-67	40	31	”	"	PUNCT
emaj-67	40	32	(	(	PUNCT
emaj-67	40	33	oecd	oecd	PROPN
emaj-67	40	34	,	,	PUNCT
emaj-67	40	35	2006	2006	NUM
emaj-67	40	36	)	)	PUNCT
emaj-67	40	37	.	.	PUNCT
emaj-67	41	1	smes	sme	NOUN
emaj-67	41	2	are	be	AUX
emaj-67	41	3	called	call	VERB
emaj-67	41	4	as	as	ADP
emaj-67	41	5	the	the	DET
emaj-67	41	6	“	"	PUNCT
emaj-67	41	7	backbone	backbone	NOUN
emaj-67	41	8	of	of	ADP
emaj-67	41	9	the	the	DET
emaj-67	41	10	european	european	ADJ
emaj-67	41	11	economy	economy	NOUN
emaj-67	41	12	”	"	PUNCT
emaj-67	41	13	as	as	SCONJ
emaj-67	41	14	they	they	PRON
emaj-67	41	15	constitute	constitute	VERB
emaj-67	41	16	98	98	NUM
emaj-67	41	17	%	%	NOUN
emaj-67	41	18	of	of	ADP
emaj-67	41	19	all	all	DET
emaj-67	41	20	enterprises	enterprise	NOUN
emaj-67	41	21	with	with	ADP
emaj-67	41	22	a	a	DET
emaj-67	41	23	total	total	NOUN
emaj-67	41	24	of	of	ADP
emaj-67	41	25	20.7	20.7	NUM
emaj-67	41	26	million	million	NUM
emaj-67	41	27	businesses	business	NOUN
emaj-67	41	28	and	and	CCONJ
emaj-67	41	29	account	account	VERB
emaj-67	41	30	for	for	ADP
emaj-67	41	31	67	67	NUM
emaj-67	41	32	%	%	NOUN
emaj-67	41	33	of	of	ADP
emaj-67	41	34	total	total	ADJ
emaj-67	41	35	employment	employment	NOUN
emaj-67	41	36	and	and	CCONJ
emaj-67	41	37	58	58	NUM
emaj-67	41	38	%	%	NOUN
emaj-67	41	39	of	of	ADP
emaj-67	41	40	gross	gross	ADJ
emaj-67	41	41	value	value	NOUN
emaj-67	41	42	added	add	VERB
emaj-67	41	43	in	in	ADP
emaj-67	41	44	european	european	PROPN
emaj-67	41	45	union	union	PROPN
emaj-67	41	46	,	,	PUNCT
emaj-67	41	47	as	as	ADP
emaj-67	41	48	of	of	ADP
emaj-67	41	49	2012	2012	NUM
emaj-67	41	50	(	(	PUNCT
emaj-67	41	51	ec,2012	ec,2012	NOUN
emaj-67	41	52	)	)	PUNCT
emaj-67	41	53	.	.	PUNCT
emaj-67	42	1	the	the	DET
emaj-67	42	2	role	role	NOUN
emaj-67	42	3	of	of	ADP
emaj-67	42	4	sme	sme	NOUN
emaj-67	42	5	’s	’s	X
emaj-67	42	6	in	in	ADP
emaj-67	42	7	social	social	ADJ
emaj-67	42	8	and	and	CCONJ
emaj-67	42	9	economic	economic	ADJ
emaj-67	42	10	development	development	NOUN
emaj-67	42	11	has	have	AUX
emaj-67	42	12	been	be	AUX
emaj-67	42	13	widely	widely	ADV
emaj-67	42	14	recognized	recognize	VERB
emaj-67	42	15	in	in	ADP
emaj-67	42	16	developed	develop	VERB
emaj-67	42	17	countries	country	NOUN
emaj-67	42	18	as	as	ADV
emaj-67	42	19	well	well	ADV
emaj-67	42	20	as	as	ADP
emaj-67	42	21	developing	develop	VERB
emaj-67	42	22	economies	economy	NOUN
emaj-67	42	23	(	(	PUNCT
emaj-67	42	24	oecd,2006	oecd,2006	NOUN
emaj-67	42	25	)	)	PUNCT
emaj-67	42	26	particularly	particularly	ADV
emaj-67	42	27	after	after	ADP
emaj-67	42	28	1980	1980	NUM
emaj-67	42	29	’s	’s	PART
emaj-67	42	30	.	.	PUNCT
emaj-67	43	1	sme	sme	PROPN
emaj-67	43	2	development	development	PROPN
emaj-67	43	3	is	be	AUX
emaj-67	43	4	“	"	PUNCT
emaj-67	43	5	closely	closely	ADV
emaj-67	43	6	linked	link	VERB
emaj-67	43	7	with	with	ADP
emaj-67	43	8	growth	growth	NOUN
emaj-67	43	9	”	"	PUNCT
emaj-67	43	10	(	(	PUNCT
emaj-67	43	11	ardiç	ardiç	PROPN
emaj-67	43	12	,	,	PUNCT
emaj-67	43	13	mylenko	mylenko	NOUN
emaj-67	43	14	and	and	CCONJ
emaj-67	43	15	saltane	saltane	NOUN
emaj-67	43	16	,	,	PUNCT
emaj-67	43	17	2011	2011	NUM
emaj-67	43	18	;	;	PUNCT
emaj-67	43	19	beck	beck	PROPN
emaj-67	43	20	,	,	PUNCT
emaj-67	43	21	2010	2010	NUM
emaj-67	43	22	)	)	PUNCT
emaj-67	43	23	as	as	SCONJ
emaj-67	43	24	the	the	DET
emaj-67	43	25	researchers	researcher	NOUN
emaj-67	43	26	found	find	VERB
emaj-67	43	27	out	out	ADP
emaj-67	43	28	“	"	PUNCT
emaj-67	43	29	a	a	DET
emaj-67	43	30	robust	robust	ADJ
emaj-67	43	31	,	,	PUNCT
emaj-67	43	32	positive	positive	ADJ
emaj-67	43	33	relationship	relationship	NOUN
emaj-67	43	34	between	between	ADP
emaj-67	43	35	the	the	DET
emaj-67	43	36	relative	relative	ADJ
emaj-67	43	37	size	size	NOUN
emaj-67	43	38	of	of	ADP
emaj-67	43	39	the	the	DET
emaj-67	43	40	sme	sme	NOUN
emaj-67	43	41	sector	sector	NOUN
emaj-67	43	42	and	and	CCONJ
emaj-67	43	43	economic	economic	ADJ
emaj-67	43	44	growth	growth	NOUN
emaj-67	43	45	,	,	PUNCT
emaj-67	43	46	even	even	ADV
emaj-67	43	47	when	when	SCONJ
emaj-67	43	48	controlling	control	VERB
emaj-67	43	49	for	for	ADP
emaj-67	43	50	other	other	ADJ
emaj-67	43	51	growth	growth	NOUN
emaj-67	43	52	determinants	determinant	NOUN
emaj-67	43	53	”	"	PUNCT
emaj-67	43	54	(	(	PUNCT
emaj-67	43	55	ardıç	ardıç	ADV
emaj-67	43	56	,	,	PUNCT
emaj-67	43	57	et	et	PROPN
emaj-67	43	58	al	al	PROPN
emaj-67	43	59	.	.	PROPN
emaj-67	43	60	,	,	PUNCT
emaj-67	43	61	2011	2011	NUM
emaj-67	43	62	;	;	PUNCT
emaj-67	43	63	beck	beck	NOUN
emaj-67	43	64	,	,	PUNCT
emaj-67	43	65	2010	2010	NUM
emaj-67	43	66	)	)	PUNCT
emaj-67	43	67	.	.	PUNCT
emaj-67	44	1	apart	apart	ADV
emaj-67	44	2	from	from	ADP
emaj-67	44	3	their	their	PRON
emaj-67	44	4	role	role	NOUN
emaj-67	44	5	in	in	ADP
emaj-67	44	6	gdp	gdp	NOUN
emaj-67	44	7	growth	growth	NOUN
emaj-67	44	8	,	,	PUNCT
emaj-67	44	9	smes	sme	NOUN
emaj-67	44	10	have	have	VERB
emaj-67	44	11	other	other	ADJ
emaj-67	44	12	significant	significant	ADJ
emaj-67	44	13	socio	socio	NOUN
emaj-67	44	14	-	-	PUNCT
emaj-67	44	15	economic	economic	ADJ
emaj-67	44	16	characteristics	characteristic	NOUN
emaj-67	44	17	such	such	ADJ
emaj-67	44	18	as	as	ADP
emaj-67	44	19	their	their	PRON
emaj-67	44	20	contribution	contribution	NOUN
emaj-67	44	21	to	to	ADP
emaj-67	44	22	new	new	ADJ
emaj-67	44	23	job	job	NOUN
emaj-67	44	24	creation	creation	NOUN
emaj-67	44	25	and	and	CCONJ
emaj-67	44	26	reduction	reduction	NOUN
emaj-67	44	27	of	of	ADP
emaj-67	44	28	poverty	poverty	NOUN
emaj-67	44	29	.	.	PUNCT
emaj-67	45	1	the	the	DET
emaj-67	45	2	potential	potential	ADJ
emaj-67	45	3	economic	economic	ADJ
emaj-67	45	4	and	and	CCONJ
emaj-67	45	5	social	social	ADJ
emaj-67	45	6	benefits	benefit	NOUN
emaj-67	45	7	of	of	ADP
emaj-67	45	8	smes	sme	NOUN
emaj-67	45	9	can	can	AUX
emaj-67	45	10	be	be	AUX
emaj-67	45	11	stated	state	VERB
emaj-67	45	12	as	as	ADP
emaj-67	45	13	“	"	PUNCT
emaj-67	45	14	creating	create	VERB
emaj-67	45	15	jobs	job	NOUN
emaj-67	45	16	at	at	ADP
emaj-67	45	17	low	low	ADJ
emaj-67	45	18	cost	cost	NOUN
emaj-67	45	19	of	of	ADP
emaj-67	45	20	capital	capital	NOUN
emaj-67	45	21	,	,	PUNCT
emaj-67	45	22	contributing	contribute	VERB
emaj-67	45	23	positively	positively	ADV
emaj-67	45	24	to	to	ADP
emaj-67	45	25	the	the	DET
emaj-67	45	26	gross	gross	ADJ
emaj-67	45	27	domestic	domestic	ADJ
emaj-67	45	28	product	product	NOUN
emaj-67	45	29	(	(	PUNCT
emaj-67	45	30	gdp	gdp	NOUN
emaj-67	45	31	)	)	PUNCT
emaj-67	45	32	,	,	PUNCT
emaj-67	45	33	improving	improve	VERB
emaj-67	45	34	forward	forward	ADV
emaj-67	45	35	and	and	CCONJ
emaj-67	45	36	backward	backward	ADJ
emaj-67	45	37	linkages	linkage	NOUN
emaj-67	45	38	between	between	ADP
emaj-67	45	39	sectors	sector	NOUN
emaj-67	45	40	,	,	PUNCT
emaj-67	45	41	creating	create	VERB
emaj-67	45	42	opportunities	opportunity	NOUN
emaj-67	45	43	for	for	ADP
emaj-67	45	44	employing	employ	VERB
emaj-67	45	45	appropriate	appropriate	ADJ
emaj-67	45	46	technology	technology	NOUN
emaj-67	45	47	,	,	PUNCT
emaj-67	45	48	providing	provide	VERB
emaj-67	45	49	an	an	DET
emaj-67	45	50	opportunity	opportunity	NOUN
emaj-67	45	51	to	to	PART
emaj-67	45	52	expand	expand	VERB
emaj-67	45	53	the	the	DET
emaj-67	45	54	entrepreneurial	entrepreneurial	ADJ
emaj-67	45	55	base	base	NOUN
emaj-67	45	56	,	,	PUNCT
emaj-67	45	57	expanding	expand	VERB
emaj-67	45	58	a	a	DET
emaj-67	45	59	pool	pool	NOUN
emaj-67	45	60	of	of	ADP
emaj-67	45	61	skilled	skilled	ADJ
emaj-67	45	62	and	and	CCONJ
emaj-67	45	63	semiskilled	semiskilled	ADJ
emaj-67	45	64	workers	worker	NOUN
emaj-67	45	65	,	,	PUNCT
emaj-67	45	66	providing	provide	VERB
emaj-67	45	67	support	support	NOUN
emaj-67	45	68	to	to	ADP
emaj-67	45	69	large	large	ADJ
emaj-67	45	70	-	-	PUNCT
emaj-67	45	71	scale	scale	NOUN
emaj-67	45	72	enterprises	enterprise	NOUN
emaj-67	45	73	,	,	PUNCT
emaj-67	45	74	providing	provide	VERB
emaj-67	45	75	the	the	DET
emaj-67	45	76	required	require	VERB
emaj-67	45	77	flexibility	flexibility	NOUN
emaj-67	45	78	to	to	PART
emaj-67	45	79	adapt	adapt	VERB
emaj-67	45	80	to	to	ADP
emaj-67	45	81	market	market	NOUN
emaj-67	45	82	failures	failure	NOUN
emaj-67	45	83	,	,	PUNCT
emaj-67	45	84	entering	enter	VERB
emaj-67	45	85	into	into	ADP
emaj-67	45	86	market	market	NOUN
emaj-67	45	87	niches	niche	NOUN
emaj-67	45	88	which	which	PRON
emaj-67	45	89	are	be	AUX
emaj-67	45	90	not	not	PART
emaj-67	45	91	profitable	profitable	ADJ
emaj-67	45	92	for	for	ADP
emaj-67	45	93	larger	large	ADJ
emaj-67	45	94	enterprises	enterprise	NOUN
emaj-67	45	95	,	,	PUNCT
emaj-67	45	96	contributing	contribute	VERB
emaj-67	45	97	to	to	ADP
emaj-67	45	98	development	development	NOUN
emaj-67	45	99	policies	policy	NOUN
emaj-67	45	100	that	that	PRON
emaj-67	45	101	are	be	AUX
emaj-67	45	102	more	more	ADV
emaj-67	45	103	oriented	oriented	ADJ
emaj-67	45	104	towards	towards	ADP
emaj-67	45	105	decentralization	decentralization	NOUN
emaj-67	45	106	and	and	CCONJ
emaj-67	45	107	rural	rural	ADJ
emaj-67	45	108	development	development	NOUN
emaj-67	45	109	,	,	PUNCT
emaj-67	45	110	supporting	support	VERB
emaj-67	45	111	governments	government	NOUN
emaj-67	45	112	’	'	PUNCT
emaj-67	45	113	efforts	effort	NOUN
emaj-67	45	114	alleviate	alleviate	VERB
emaj-67	45	115	the	the	DET
emaj-67	45	116	negative	negative	ADJ
emaj-67	45	117	aftermath	aftermath	NOUN
emaj-67	45	118	of	of	ADP
emaj-67	45	119	structural	structural	ADJ
emaj-67	45	120	adjustment	adjustment	NOUN
emaj-67	45	121	programs	program	NOUN
emaj-67	45	122	”	"	PUNCT
emaj-67	45	123	(	(	PUNCT
emaj-67	45	124	zonooz	zonooz	VERB
emaj-67	45	125	,	,	PUNCT
emaj-67	45	126	farzam	farzam	NOUN
emaj-67	45	127	,	,	PUNCT
emaj-67	45	128	satarifar	satarifar	PROPN
emaj-67	45	129	&	&	CCONJ
emaj-67	45	130	bakshi	bakshi	PROPN
emaj-67	45	131	,	,	PUNCT
emaj-67	45	132	2011	2011	NUM
emaj-67	45	133	;	;	PUNCT
emaj-67	45	134	tolentino	tolentino	PROPN
emaj-67	45	135	,	,	PUNCT
emaj-67	45	136	1995	1995	NUM
emaj-67	45	137	)	)	PUNCT
emaj-67	45	138	.	.	PUNCT
emaj-67	46	1	small	small	ADJ
emaj-67	46	2	and	and	CCONJ
emaj-67	46	3	medium	medium	ADJ
emaj-67	46	4	-	-	PUNCT
emaj-67	46	5	sized	sized	ADJ
emaj-67	46	6	companies	company	NOUN
emaj-67	46	7	are	be	AUX
emaj-67	46	8	often	often	ADV
emaj-67	46	9	viewed	view	VERB
emaj-67	46	10	as	as	ADP
emaj-67	46	11	being	be	AUX
emaj-67	46	12	more	more	ADV
emaj-67	46	13	innovative	innovative	ADJ
emaj-67	46	14	than	than	ADP
emaj-67	46	15	larger	large	ADJ
emaj-67	46	16	firms	firm	NOUN
emaj-67	46	17	and	and	CCONJ
emaj-67	46	18	considered	consider	VERB
emaj-67	46	19	to	to	PART
emaj-67	46	20	follow	follow	VERB
emaj-67	46	21	niche	niche	NOUN
emaj-67	46	22	strategies	strategy	NOUN
emaj-67	46	23	in	in	ADP
emaj-67	46	24	developed	develop	VERB
emaj-67	46	25	countries	country	NOUN
emaj-67	46	26	,	,	PUNCT
emaj-67	46	27	while	while	SCONJ
emaj-67	46	28	adopting	adopt	VERB
emaj-67	46	29	“	"	PUNCT
emaj-67	46	30	high	high	ADJ
emaj-67	46	31	product	product	NOUN
emaj-67	46	32	quality	quality	NOUN
emaj-67	46	33	,	,	PUNCT
emaj-67	46	34	flexibility	flexibility	NOUN
emaj-67	46	35	and	and	CCONJ
emaj-67	46	36	responsiveness	responsiveness	NOUN
emaj-67	46	37	to	to	ADP
emaj-67	46	38	customer	customer	NOUN
emaj-67	46	39	needs	need	NOUN
emaj-67	46	40	as	as	ADP
emaj-67	46	41	means	mean	NOUN
emaj-67	46	42	of	of	ADP
emaj-67	46	43	competing	compete	VERB
emaj-67	46	44	with	with	ADP
emaj-67	46	45	large	large	ADJ
emaj-67	46	46	-	-	PUNCT
emaj-67	46	47	scale	scale	NOUN
emaj-67	46	48	mass	mass	NOUN
emaj-67	46	49	producers	producer	NOUN
emaj-67	46	50	”	"	PUNCT
emaj-67	46	51	(	(	PUNCT
emaj-67	46	52	hallberg	hallberg	PROPN
emaj-67	46	53	,	,	PUNCT
emaj-67	46	54	2000	2000	NUM
emaj-67	46	55	;	;	PUNCT
emaj-67	46	56	snodgrass	snodgrass	NOUN
emaj-67	46	57	and	and	CCONJ
emaj-67	46	58	biggs	biggs	PROPN
emaj-67	46	59	,	,	PUNCT
emaj-67	46	60	1996	1996	NUM
emaj-67	46	61	)	)	PUNCT
emaj-67	46	62	.	.	PUNCT
emaj-67	47	1	smes	sme	NOUN
emaj-67	47	2	emerged	emerge	VERB
emaj-67	47	3	as	as	ADP
emaj-67	47	4	the	the	DET
emaj-67	47	5	key	key	ADJ
emaj-67	47	6	economic	economic	ADJ
emaj-67	47	7	actors	actor	NOUN
emaj-67	47	8	in	in	ADP
emaj-67	47	9	both	both	PRON
emaj-67	47	10	developed	developed	ADJ
emaj-67	47	11	and	and	CCONJ
emaj-67	47	12	developing	develop	VERB
emaj-67	47	13	economies	economy	NOUN
emaj-67	47	14	,	,	PUNCT
emaj-67	47	15	within	within	ADP
emaj-67	47	16	the	the	DET
emaj-67	47	17	last	last	ADJ
emaj-67	47	18	three	three	NUM
emaj-67	47	19	decades	decade	NOUN
emaj-67	47	20	,	,	PUNCT
emaj-67	47	21	particularly	particularly	ADV
emaj-67	47	22	due	due	ADJ
emaj-67	47	23	to	to	ADP
emaj-67	47	24	the	the	DET
emaj-67	47	25	shift	shift	NOUN
emaj-67	47	26	towards	towards	ADP
emaj-67	47	27	a	a	DET
emaj-67	47	28	more	more	ADV
emaj-67	47	29	global	global	ADJ
emaj-67	47	30	business	business	NOUN
emaj-67	47	31	context	context	NOUN
emaj-67	47	32	and	and	CCONJ
emaj-67	47	33	developments	development	NOUN
emaj-67	47	34	in	in	ADP
emaj-67	47	35	information	information	NOUN
emaj-67	47	36	technologies	technology	NOUN
emaj-67	47	37	.	.	PUNCT
emaj-67	48	1	despite	despite	SCONJ
emaj-67	48	2	their	their	PRON
emaj-67	48	3	several	several	ADJ
emaj-67	48	4	advantages	advantage	NOUN
emaj-67	48	5	over	over	ADP
emaj-67	48	6	large	large	ADJ
emaj-67	48	7	-	-	PUNCT
emaj-67	48	8	sized	sized	ADJ
emaj-67	48	9	competitors	competitor	NOUN
emaj-67	48	10	,	,	PUNCT
emaj-67	48	11	small	small	ADJ
emaj-67	48	12	and	and	CCONJ
emaj-67	48	13	medium	medium	ADJ
emaj-67	48	14	sized	sized	ADJ
emaj-67	48	15	enterprises	enterprise	NOUN
emaj-67	48	16	have	have	VERB
emaj-67	48	17	weaknesses	weakness	NOUN
emaj-67	48	18	and	and	CCONJ
emaj-67	48	19	challenges	challenge	NOUN
emaj-67	48	20	of	of	ADP
emaj-67	48	21	their	their	PRON
emaj-67	48	22	own	own	ADJ
emaj-67	48	23	.	.	PUNCT
emaj-67	49	1	zimmerer	zimmerer	NOUN
emaj-67	49	2	and	and	CCONJ
emaj-67	49	3	scarborough	scarborough	PROPN
emaj-67	49	4	(	(	PUNCT
emaj-67	49	5	2005	2005	NUM
emaj-67	49	6	)	)	PUNCT
emaj-67	49	7	state	state	NOUN
emaj-67	49	8	“	"	PUNCT
emaj-67	49	9	managerial	managerial	ADJ
emaj-67	49	10	mistakes	mistake	NOUN
emaj-67	49	11	,	,	PUNCT
emaj-67	49	12	failure	failure	NOUN
emaj-67	49	13	to	to	PART
emaj-67	49	14	develop	develop	VERB
emaj-67	49	15	a	a	DET
emaj-67	49	16	strategic	strategic	ADJ
emaj-67	49	17	plan	plan	NOUN
emaj-67	49	18	and	and	CCONJ
emaj-67	49	19	poor	poor	ADJ
emaj-67	49	20	financial	financial	ADJ
emaj-67	49	21	control	control	NOUN
emaj-67	49	22	”	"	PUNCT
emaj-67	49	23	among	among	ADP
emaj-67	49	24	the	the	DET
emaj-67	49	25	most	most	ADV
emaj-67	49	26	important	important	ADJ
emaj-67	49	27	reasons	reason	NOUN
emaj-67	49	28	of	of	ADP
emaj-67	49	29	business	business	NOUN
emaj-67	49	30	failures	failure	NOUN
emaj-67	49	31	in	in	ADP
emaj-67	49	32	small	small	ADJ
emaj-67	49	33	businesses	business	NOUN
emaj-67	49	34	,	,	PUNCT
emaj-67	49	35	ranking	rank	VERB
emaj-67	49	36	“	"	PUNCT
emaj-67	49	37	poor	poor	ADJ
emaj-67	49	38	management	management	NOUN
emaj-67	49	39	”	"	PUNCT
emaj-67	49	40	as	as	ADP
emaj-67	49	41	the	the	DET
emaj-67	49	42	primary	primary	ADJ
emaj-67	49	43	cause	cause	NOUN
emaj-67	49	44	.	.	PUNCT
emaj-67	50	1	among	among	ADP
emaj-67	50	2	various	various	ADJ
emaj-67	50	3	problems	problem	NOUN
emaj-67	50	4	of	of	ADP
emaj-67	50	5	smes	sme	NOUN
emaj-67	50	6	,	,	PUNCT
emaj-67	50	7	financial	financial	ADJ
emaj-67	50	8	challenges	challenge	NOUN
emaj-67	50	9	have	have	VERB
emaj-67	50	10	a	a	DET
emaj-67	50	11	unique	unique	ADJ
emaj-67	50	12	situation	situation	NOUN
emaj-67	50	13	as	as	ADP
emaj-67	50	14	,	,	PUNCT
emaj-67	50	15	according	accord	VERB
emaj-67	50	16	to	to	ADP
emaj-67	50	17	oecd	oecd	PROPN
emaj-67	50	18	reports	report	NOUN
emaj-67	50	19	,	,	PUNCT
emaj-67	50	20	most	most	ADJ
emaj-67	50	21	problems	problem	NOUN
emaj-67	50	22	of	of	ADP
emaj-67	50	23	smes	sme	NOUN
emaj-67	50	24	have	have	VERB
emaj-67	50	25	a	a	DET
emaj-67	50	26	financial	financial	ADJ
emaj-67	50	27	nature	nature	NOUN
emaj-67	50	28	(	(	PUNCT
emaj-67	50	29	oecd	oecd	PROPN
emaj-67	50	30	,	,	PUNCT
emaj-67	50	31	2004	2004	NUM
emaj-67	50	32	,	,	PUNCT
emaj-67	50	33	2006	2006	NUM
emaj-67	50	34	)	)	PUNCT
emaj-67	50	35	.	.	PUNCT
emaj-67	51	1	in	in	ADP
emaj-67	51	2	the	the	DET
emaj-67	51	3	study	study	NOUN
emaj-67	51	4	performed	perform	VERB
emaj-67	51	5	by	by	ADP
emaj-67	51	6	hall	hall	NOUN
emaj-67	51	7	and	and	CCONJ
emaj-67	51	8	young	young	ADJ
emaj-67	51	9	in	in	ADP
emaj-67	51	10	uk	uk	PROPN
emaj-67	51	11	(	(	PUNCT
emaj-67	51	12	1991	1991	NUM
emaj-67	51	13	)	)	PUNCT
emaj-67	51	14	,	,	PUNCT
emaj-67	51	15	86,6	86,6	NUM
emaj-67	51	16	%	%	NOUN
emaj-67	51	17	of	of	ADP
emaj-67	51	18	the	the	DET
emaj-67	51	19	respondents	respondent	NOUN
emaj-67	51	20	reported	report	VERB
emaj-67	51	21	that	that	SCONJ
emaj-67	51	22	,	,	PUNCT
emaj-67	51	23	the	the	DET
emaj-67	51	24	reasons	reason	NOUN
emaj-67	51	25	of	of	ADP
emaj-67	51	26	their	their	PRON
emaj-67	51	27	business	business	NOUN
emaj-67	51	28	failures	failure	NOUN
emaj-67	51	29	had	have	VERB
emaj-67	51	30	a	a	DET
emaj-67	51	31	financial	financial	ADJ
emaj-67	51	32	nature	nature	NOUN
emaj-67	51	33	(	(	PUNCT
emaj-67	51	34	hall	hall	NOUN
emaj-67	51	35	and	and	CCONJ
emaj-67	51	36	young	young	ADJ
emaj-67	51	37	,	,	PUNCT
emaj-67	51	38	1991	1991	NUM
emaj-67	51	39	)	)	PUNCT
emaj-67	51	40	.	.	PUNCT
emaj-67	52	1	the	the	DET
emaj-67	52	2	correlations	correlation	NOUN
emaj-67	52	3	between	between	ADP
emaj-67	52	4	outcomes	outcome	NOUN
emaj-67	52	5	of	of	ADP
emaj-67	52	6	the	the	DET
emaj-67	52	7	financial	financial	ADJ
emaj-67	52	8	strategies	strategy	NOUN
emaj-67	52	9	and	and	CCONJ
emaj-67	52	10	decisions	decision	NOUN
emaj-67	52	11	and	and	CCONJ
emaj-67	52	12	the	the	DET
emaj-67	52	13	performance	performance	NOUN
emaj-67	52	14	of	of	ADP
emaj-67	52	15	the	the	DET
emaj-67	52	16	enterprise	enterprise	NOUN
emaj-67	52	17	have	have	AUX
emaj-67	52	18	also	also	ADV
emaj-67	52	19	been	be	AUX
emaj-67	52	20	well	well	ADV
emaj-67	52	21	documented	document	VERB
emaj-67	52	22	by	by	ADP
emaj-67	52	23	various	various	ADJ
emaj-67	52	24	researchers	researcher	NOUN
emaj-67	52	25	(	(	PUNCT
emaj-67	52	26	salazar	salazar	NOUN
emaj-67	52	27	,	,	PUNCT
emaj-67	52	28	soto	soto	NOUN
emaj-67	52	29	and	and	CCONJ
emaj-67	52	30	mosquedo	mosquedo	NOUN
emaj-67	52	31	,	,	PUNCT
emaj-67	52	32	2012	2012	NUM
emaj-67	52	33	)	)	PUNCT
emaj-67	52	34	.	.	PUNCT
emaj-67	53	1	smes	sme	NOUN
emaj-67	53	2	in	in	ADP
emaj-67	53	3	developing	develop	VERB
emaj-67	53	4	economies	economy	NOUN
emaj-67	53	5	are	be	AUX
emaj-67	53	6	more	more	ADV
emaj-67	53	7	prone	prone	ADJ
emaj-67	53	8	to	to	ADP
emaj-67	53	9	experiencing	experience	VERB
emaj-67	53	10	finance	finance	NOUN
emaj-67	53	11	-	-	PUNCT
emaj-67	53	12	related	relate	VERB
emaj-67	53	13	difficulties	difficulty	NOUN
emaj-67	53	14	,	,	PUNCT
emaj-67	53	15	particularly	particularly	ADV
emaj-67	53	16	with	with	ADP
emaj-67	53	17	respect	respect	NOUN
emaj-67	53	18	to	to	ADP
emaj-67	53	19	external	external	ADJ
emaj-67	53	20	funding	funding	NOUN
emaj-67	53	21	(	(	PUNCT
emaj-67	53	22	oecd	oecd	PROPN
emaj-67	53	23	,	,	PUNCT
emaj-67	53	24	2006	2006	NUM
emaj-67	53	25	)	)	PUNCT
emaj-67	53	26	.	.	PUNCT
emaj-67	54	1	smes	sme	NOUN
emaj-67	54	2	in	in	ADP
emaj-67	54	3	turkey	turkey	NOUN
emaj-67	54	4	according	accord	VERB
emaj-67	54	5	to	to	ADP
emaj-67	54	6	the	the	DET
emaj-67	54	7	bylaw	bylaw	NOUN
emaj-67	54	8	dated	date	VERB
emaj-67	54	9	04.11.2012	04.11.2012	NOUN
emaj-67	54	10	and	and	CCONJ
emaj-67	54	11	published	publish	VERB
emaj-67	54	12	in	in	ADP
emaj-67	54	13	the	the	DET
emaj-67	54	14	official	official	ADJ
emaj-67	54	15	gazette	gazette	NOUN
emaj-67	54	16	of	of	ADP
emaj-67	54	17	turkish	turkish	PROPN
emaj-67	54	18	republic	republic	NOUN
emaj-67	54	19	,	,	PUNCT
emaj-67	54	20	the	the	DET
emaj-67	54	21	sme	sme	PROPN
emaj-67	54	22	definition	definition	NOUN
emaj-67	54	23	in	in	ADP
emaj-67	54	24	terms	term	NOUN
emaj-67	54	25	of	of	ADP
emaj-67	54	26	employee	employee	NOUN
emaj-67	54	27	number	number	NOUN
emaj-67	54	28	and	and	CCONJ
emaj-67	54	29	annual	annual	ADJ
emaj-67	54	30	revenue	revenue	NOUN
emaj-67	54	31	in	in	ADP
emaj-67	54	32	turkey	turkey	NOUN
emaj-67	54	33	is	be	AUX
emaj-67	54	34	as	as	SCONJ
emaj-67	54	35	follows	follow	VERB
emaj-67	54	36	:	:	PUNCT
emaj-67	54	37	number	number	NOUN
emaj-67	54	38	of	of	ADP
emaj-67	54	39	employees	employee	NOUN
emaj-67	54	40	annual	annual	ADJ
emaj-67	54	41	turnover	turnover	NOUN
emaj-67	54	42	micro	micro	NOUN
emaj-67	54	43	enterprises	enterprise	NOUN
emaj-67	54	44	<	<	X
emaj-67	54	45	10	10	NUM
emaj-67	54	46	<	<	SYM
emaj-67	54	47	1	1	NUM
emaj-67	54	48	million	million	NUM
emaj-67	54	49	tl	tl	PROPN
emaj-67	54	50	small	small	ADJ
emaj-67	54	51	enterprises	enterprise	NOUN
emaj-67	54	52	<	<	X
emaj-67	54	53	50	50	NUM
emaj-67	54	54	<	<	SYM
emaj-67	54	55	8	8	NUM
emaj-67	54	56	million	million	NUM
emaj-67	54	57	tl	tl	PROPN
emaj-67	54	58	medium	medium	ADJ
emaj-67	54	59	-	-	PUNCT
emaj-67	54	60	sized	sized	ADJ
emaj-67	54	61	enterprises	enterprise	NOUN
emaj-67	54	62	<	<	X
emaj-67	54	63	250	250	NUM
emaj-67	54	64	<	<	SYM
emaj-67	54	65	40	40	NUM
emaj-67	54	66	million	million	NUM
emaj-67	54	67	tl	tl	PROPN
emaj-67	54	68	smes	sme	NOUN
emaj-67	54	69	are	be	AUX
emaj-67	54	70	the	the	DET
emaj-67	54	71	most	most	ADV
emaj-67	54	72	significant	significant	ADJ
emaj-67	54	73	tools	tool	NOUN
emaj-67	54	74	for	for	ADP
emaj-67	54	75	economic	economic	ADJ
emaj-67	54	76	development	development	NOUN
emaj-67	54	77	,	,	PUNCT
emaj-67	54	78	gross	gross	ADJ
emaj-67	54	79	domestic	domestic	ADJ
emaj-67	54	80	product	product	NOUN
emaj-67	54	81	and	and	CCONJ
emaj-67	54	82	workforce	workforce	NOUN
emaj-67	54	83	in	in	ADP
emaj-67	54	84	turkish	turkish	ADJ
emaj-67	54	85	economy	economy	NOUN
emaj-67	54	86	(	(	PUNCT
emaj-67	54	87	nurrachmi	nurrachmi	NOUN
emaj-67	54	88	,	,	PUNCT
emaj-67	54	89	abd	abd	PROPN
emaj-67	54	90	samad	samad	PROPN
emaj-67	54	91	&	&	CCONJ
emaj-67	54	92	foughali	foughali	PROPN
emaj-67	54	93	,	,	PUNCT
emaj-67	54	94	2012	2012	NUM
emaj-67	54	95	)	)	PUNCT
emaj-67	54	96	.	.	PUNCT
emaj-67	55	1	there	there	PRON
emaj-67	55	2	are	be	VERB
emaj-67	55	3	a	a	DET
emaj-67	55	4	total	total	NOUN
emaj-67	55	5	of	of	ADP
emaj-67	55	6	3,222,133	3,222,133	NUM
emaj-67	55	7	small	small	ADJ
emaj-67	55	8	and	and	CCONJ
emaj-67	55	9	mediumsized	mediumsized	ADJ
emaj-67	55	10	enterprises	enterprise	NOUN
emaj-67	55	11	in	in	ADP
emaj-67	55	12	turkey	turkey	PROPN
emaj-67	55	13	,	,	PUNCT
emaj-67	55	14	which	which	PRON
emaj-67	55	15	constitute	constitute	VERB
emaj-67	55	16	99.9	99.9	NUM
emaj-67	55	17	%	%	NOUN
emaj-67	55	18	of	of	ADP
emaj-67	55	19	all	all	DET
emaj-67	55	20	enterprises	enterprise	NOUN
emaj-67	55	21	,	,	PUNCT
emaj-67	55	22	while	while	SCONJ
emaj-67	55	23	76	76	NUM
emaj-67	55	24	%	%	NOUN
emaj-67	55	25	of	of	ADP
emaj-67	55	26	total	total	ADJ
emaj-67	55	27	employment	employment	NOUN
emaj-67	55	28	,	,	PUNCT
emaj-67	55	29	53	53	NUM
emaj-67	55	30	%	%	NOUN
emaj-67	55	31	of	of	ADP
emaj-67	55	32	total	total	ADJ
emaj-67	55	33	wages	wage	NOUN
emaj-67	55	34	and	and	CCONJ
emaj-67	55	35	salaries	salary	NOUN
emaj-67	55	36	,	,	PUNCT
emaj-67	55	37	63	63	NUM
emaj-67	55	38	%	%	NOUN
emaj-67	55	39	of	of	ADP
emaj-67	55	40	annual	annual	ADJ
emaj-67	55	41	sales	sale	NOUN
emaj-67	55	42	turnover	turnover	NOUN
emaj-67	55	43	,	,	PUNCT
emaj-67	55	44	53.3	53.3	NUM
emaj-67	55	45	%	%	NOUN
emaj-67	55	46	of	of	ADP
emaj-67	55	47	value	value	NOUN
emaj-67	55	48	added	add	VERB
emaj-67	55	49	at	at	ADP
emaj-67	55	50	factor	factor	NOUN
emaj-67	55	51	cost	cost	NOUN
emaj-67	55	52	and	and	CCONJ
emaj-67	55	53	53.7	53.7	NUM
emaj-67	55	54	%	%	NOUN
emaj-67	55	55	of	of	ADP
emaj-67	55	56	gross	gross	ADJ
emaj-67	55	57	investment	investment	NOUN
emaj-67	55	58	intangible	intangible	ADJ
emaj-67	55	59	goods	good	NOUN
emaj-67	55	60	are	be	AUX
emaj-67	55	61	supplied	supply	VERB
emaj-67	55	62	by	by	ADP
emaj-67	55	63	sme	sme	NOUN
emaj-67	55	64	sector	sector	NOUN
emaj-67	55	65	(	(	PUNCT
emaj-67	55	66	turkstat	turkstat	NOUN
emaj-67	55	67	,	,	PUNCT
emaj-67	55	68	2013	2013	NUM
emaj-67	55	69	)	)	PUNCT
emaj-67	55	70	.	.	PUNCT
emaj-67	56	1	according	accord	VERB
emaj-67	56	2	to	to	ADP
emaj-67	56	3	main	main	ADJ
emaj-67	56	4	groups	group	NOUN
emaj-67	56	5	of	of	ADP
emaj-67	56	6	industry	industry	NOUN
emaj-67	56	7	,	,	PUNCT
emaj-67	56	8	40.8	40.8	NUM
emaj-67	56	9	%	%	NOUN
emaj-67	56	10	of	of	ADP
emaj-67	56	11	smes	sme	NOUN
emaj-67	56	12	operate	operate	VERB
emaj-67	56	13	in	in	ADP
emaj-67	56	14	wholesale	wholesale	ADJ
emaj-67	56	15	and	and	CCONJ
emaj-67	56	16	retail	retail	ADJ
emaj-67	56	17	trade	trade	NOUN
emaj-67	56	18	together	together	ADV
emaj-67	56	19	with	with	ADP
emaj-67	56	20	the	the	DET
emaj-67	56	21	repairing	repairing	NOUN
emaj-67	56	22	of	of	ADP
emaj-67	56	23	motor	motor	NOUN
emaj-67	56	24	vehicles	vehicle	NOUN
emaj-67	56	25	and	and	CCONJ
emaj-67	56	26	motorcycles	motorcycle	NOUN
emaj-67	56	27	,	,	PUNCT
emaj-67	56	28	while	while	SCONJ
emaj-67	56	29	16.4	16.4	NUM
emaj-67	56	30	%	%	NOUN
emaj-67	56	31	operate	operate	VERB
emaj-67	56	32	in	in	ADP
emaj-67	56	33	transportation	transportation	NOUN
emaj-67	56	34	and	and	CCONJ
emaj-67	56	35	storage	storage	NOUN
emaj-67	56	36	industries	industry	NOUN
emaj-67	56	37	and	and	CCONJ
emaj-67	56	38	12.8	12.8	NUM
emaj-67	56	39	%	%	NOUN
emaj-67	56	40	work	work	NOUN
emaj-67	56	41	in	in	ADP
emaj-67	56	42	manufacturing	manufacturing	NOUN
emaj-67	56	43	industry	industry	NOUN
emaj-67	56	44	.	.	PUNCT
emaj-67	57	1	the	the	DET
emaj-67	57	2	percentage	percentage	NOUN
emaj-67	57	3	share	share	NOUN
emaj-67	57	4	of	of	ADP
emaj-67	57	5	smes	sme	NOUN
emaj-67	57	6	within	within	ADP
emaj-67	57	7	the	the	DET
emaj-67	57	8	total	total	ADJ
emaj-67	57	9	exports	export	NOUN
emaj-67	57	10	is	be	AUX
emaj-67	57	11	62,6	62,6	NUM
emaj-67	57	12	%	%	NOUN
emaj-67	57	13	in	in	ADP
emaj-67	57	14	2012	2012	NUM
emaj-67	57	15	,	,	PUNCT
emaj-67	57	16	volume	volume	NOUN
emaj-67	57	17	5	5	NUM
emaj-67	57	18	no	no	DET
emaj-67	57	19	1	1	NUM
emaj-67	57	20	(	(	PUNCT
emaj-67	57	21	2015	2015	NUM
emaj-67	57	22	)	)	PUNCT
emaj-67	57	23	|	|	ADV
emaj-67	57	24	issn	issn	VERB
emaj-67	57	25	2158	2158	NUM
emaj-67	57	26	-	-	SYM
emaj-67	57	27	8708	8708	NUM
emaj-67	57	28	(	(	PUNCT
emaj-67	57	29	online	online	NOUN
emaj-67	57	30	)	)	PUNCT
emaj-67	57	31	|	|	ADV
emaj-67	57	32	doi	doi	X
emaj-67	57	33	10.5195	10.5195	NUM
emaj-67	57	34	/	/	SYM
emaj-67	57	35	emaj.2015.67	emaj.2015.67	NOUN
emaj-67	57	36	|	|	ADV
emaj-67	57	37	http://emaj.pitt.edu	http://emaj.pitt.edu	X
emaj-67	57	38	financial	financial	ADJ
emaj-67	57	39	management	management	NOUN
emaj-67	57	40	challenges	challenge	NOUN
emaj-67	57	41	in	in	ADP
emaj-67	57	42	small	small	ADJ
emaj-67	57	43	and	and	CCONJ
emaj-67	57	44	medium	medium	ADJ
emaj-67	57	45	-	-	PUNCT
emaj-67	57	46	sized	sized	ADJ
emaj-67	57	47	enterprises	enterprise	NOUN
emaj-67	57	48	:	:	PUNCT
emaj-67	57	49	a	a	DET
emaj-67	57	50	strategic	strategic	ADJ
emaj-67	57	51	management	management	NOUN
emaj-67	57	52	approach	approach	NOUN
emaj-67	57	53	page	page	NOUN
emaj-67	57	54	|28|	|28|	NOUN
emaj-67	57	55	emerging	emerge	VERB
emaj-67	57	56	markets	market	NOUN
emaj-67	57	57	journal	journal	NOUN
emaj-67	57	58	rising	rise	VERB
emaj-67	57	59	from	from	ADP
emaj-67	57	60	a	a	DET
emaj-67	57	61	56	56	NUM
emaj-67	57	62	%	%	NOUN
emaj-67	57	63	in	in	ADP
emaj-67	57	64	2009	2009	NUM
emaj-67	57	65	,	,	PUNCT
emaj-67	57	66	where	where	SCONJ
emaj-67	57	67	the	the	DET
emaj-67	57	68	share	share	NOUN
emaj-67	57	69	of	of	ADP
emaj-67	57	70	micro	micro	ADJ
emaj-67	57	71	enterprises	enterprise	NOUN
emaj-67	57	72	is	be	AUX
emaj-67	57	73	20.6	20.6	NUM
emaj-67	57	74	%	%	NOUN
emaj-67	57	75	,	,	PUNCT
emaj-67	57	76	small	small	ADJ
emaj-67	57	77	enterprises	enterprise	NOUN
emaj-67	57	78	is	be	AUX
emaj-67	57	79	24.3	24.3	NUM
emaj-67	57	80	%	%	NOUN
emaj-67	57	81	and	and	CCONJ
emaj-67	57	82	medium	medium	ADJ
emaj-67	57	83	-	-	PUNCT
emaj-67	57	84	sized	sized	ADJ
emaj-67	57	85	enterprises	enterprise	NOUN
emaj-67	57	86	is	be	AUX
emaj-67	57	87	17.7	17.7	NUM
emaj-67	57	88	%	%	NOUN
emaj-67	57	89	in	in	ADP
emaj-67	57	90	total	total	ADJ
emaj-67	57	91	exports	export	NOUN
emaj-67	57	92	.	.	PUNCT
emaj-67	58	1	the	the	DET
emaj-67	58	2	proportion	proportion	NOUN
emaj-67	58	3	of	of	ADP
emaj-67	58	4	the	the	DET
emaj-67	58	5	smes	sme	NOUN
emaj-67	58	6	’	'	PUNCT
emaj-67	58	7	export	export	NOUN
emaj-67	58	8	and	and	CCONJ
emaj-67	58	9	import	import	NOUN
emaj-67	58	10	volumes	volume	NOUN
emaj-67	58	11	indicate	indicate	VERB
emaj-67	58	12	the	the	DET
emaj-67	58	13	contribution	contribution	NOUN
emaj-67	58	14	of	of	ADP
emaj-67	58	15	sme	sme	ADJ
emaj-67	58	16	sector	sector	NOUN
emaj-67	58	17	to	to	ADP
emaj-67	58	18	the	the	DET
emaj-67	58	19	balance	balance	NOUN
emaj-67	58	20	of	of	ADP
emaj-67	58	21	payments	payment	NOUN
emaj-67	58	22	deficit	deficit	NOUN
emaj-67	58	23	of	of	ADP
emaj-67	58	24	turkish	turkish	ADJ
emaj-67	58	25	economy	economy	NOUN
emaj-67	58	26	,	,	PUNCT
emaj-67	58	27	as	as	SCONJ
emaj-67	58	28	the	the	DET
emaj-67	58	29	percentage	percentage	NOUN
emaj-67	58	30	share	share	NOUN
emaj-67	58	31	of	of	ADP
emaj-67	58	32	smes	sme	NOUN
emaj-67	58	33	in	in	ADP
emaj-67	58	34	total	total	ADJ
emaj-67	58	35	exports	export	NOUN
emaj-67	58	36	is	be	AUX
emaj-67	58	37	38.5	38.5	NUM
emaj-67	58	38	%	%	NOUN
emaj-67	58	39	in	in	ADP
emaj-67	58	40	2012	2012	NUM
emaj-67	58	41	,	,	PUNCT
emaj-67	58	42	compared	compare	VERB
emaj-67	58	43	to	to	ADP
emaj-67	58	44	their	their	PRON
emaj-67	58	45	%	%	NOUN
emaj-67	58	46	62,6	62,6	NUM
emaj-67	58	47	share	share	NOUN
emaj-67	58	48	in	in	ADP
emaj-67	58	49	total	total	ADJ
emaj-67	58	50	exports	export	NOUN
emaj-67	58	51	.	.	PUNCT
emaj-67	59	1	despite	despite	SCONJ
emaj-67	59	2	their	their	PRON
emaj-67	59	3	vital	vital	ADJ
emaj-67	59	4	importance	importance	NOUN
emaj-67	59	5	within	within	ADP
emaj-67	59	6	the	the	DET
emaj-67	59	7	economy	economy	NOUN
emaj-67	59	8	,	,	PUNCT
emaj-67	59	9	smes	sme	NOUN
emaj-67	59	10	in	in	ADP
emaj-67	59	11	turkey	turkey	NOUN
emaj-67	59	12	are	be	AUX
emaj-67	59	13	faced	face	VERB
emaj-67	59	14	with	with	ADP
emaj-67	59	15	major	major	ADJ
emaj-67	59	16	challenges	challenge	NOUN
emaj-67	59	17	.	.	PUNCT
emaj-67	60	1	while	while	SCONJ
emaj-67	60	2	common	common	ADJ
emaj-67	60	3	problems	problem	NOUN
emaj-67	60	4	of	of	ADP
emaj-67	60	5	smes	sme	NOUN
emaj-67	60	6	particularly	particularly	ADV
emaj-67	60	7	in	in	ADP
emaj-67	60	8	developing	develop	VERB
emaj-67	60	9	economies	economy	NOUN
emaj-67	60	10	are	be	AUX
emaj-67	60	11	mainly	mainly	ADV
emaj-67	60	12	reported	report	VERB
emaj-67	60	13	as	as	ADP
emaj-67	60	14	insufficient	insufficient	ADJ
emaj-67	60	15	use	use	NOUN
emaj-67	60	16	of	of	ADP
emaj-67	60	17	new	new	ADJ
emaj-67	60	18	technologies	technology	NOUN
emaj-67	60	19	,	,	PUNCT
emaj-67	60	20	lack	lack	NOUN
emaj-67	60	21	of	of	ADP
emaj-67	60	22	business	business	NOUN
emaj-67	60	23	related	relate	VERB
emaj-67	60	24	training	training	NOUN
emaj-67	60	25	,	,	PUNCT
emaj-67	60	26	inadequate	inadequate	ADJ
emaj-67	60	27	managerial	managerial	ADJ
emaj-67	60	28	capabilities	capability	NOUN
emaj-67	60	29	,	,	PUNCT
emaj-67	60	30	high	high	ADJ
emaj-67	60	31	rate	rate	NOUN
emaj-67	60	32	of	of	ADP
emaj-67	60	33	taxes	taxis	NOUN
emaj-67	60	34	and	and	CCONJ
emaj-67	60	35	other	other	ADJ
emaj-67	60	36	bureaucratic	bureaucratic	ADJ
emaj-67	60	37	problems	problem	NOUN
emaj-67	60	38	(	(	PUNCT
emaj-67	60	39	abdulsaleh	abdulsaleh	NOUN
emaj-67	60	40	and	and	CCONJ
emaj-67	60	41	worthington	worthington	PROPN
emaj-67	60	42	,	,	PUNCT
emaj-67	60	43	2013	2013	NUM
emaj-67	60	44	,	,	PUNCT
emaj-67	60	45	ardıç	ardıç	ADJ
emaj-67	60	46	,	,	PUNCT
emaj-67	60	47	et	et	NOUN
emaj-67	60	48	,	,	PUNCT
emaj-67	60	49	al	al	PROPN
emaj-67	60	50	,	,	PUNCT
emaj-67	60	51	2011	2011	NUM
emaj-67	60	52	)	)	PUNCT
emaj-67	60	53	,	,	PUNCT
emaj-67	60	54	kosgeb	kosgeb	NOUN
emaj-67	60	55	,	,	PUNCT
emaj-67	60	56	which	which	PRON
emaj-67	60	57	is	be	AUX
emaj-67	60	58	the	the	DET
emaj-67	60	59	main	main	ADJ
emaj-67	60	60	public	public	ADJ
emaj-67	60	61	body	body	NOUN
emaj-67	60	62	responsible	responsible	ADJ
emaj-67	60	63	from	from	ADP
emaj-67	60	64	smes	sme	NOUN
emaj-67	60	65	,	,	PUNCT
emaj-67	60	66	reported	report	VERB
emaj-67	60	67	the	the	DET
emaj-67	60	68	basic	basic	ADJ
emaj-67	60	69	challenges	challenge	NOUN
emaj-67	60	70	experienced	experience	VERB
emaj-67	60	71	by	by	ADP
emaj-67	60	72	smes	sme	NOUN
emaj-67	60	73	in	in	ADP
emaj-67	60	74	turkey	turkey	NOUN
emaj-67	60	75	,	,	PUNCT
emaj-67	60	76	as	as	SCONJ
emaj-67	60	77	follows	follow	VERB
emaj-67	60	78	(	(	PUNCT
emaj-67	60	79	kosgeb	kosgeb	NOUN
emaj-67	60	80	,	,	PUNCT
emaj-67	60	81	2012	2012	NUM
emaj-67	60	82	)	)	PUNCT
emaj-67	60	83	:	:	PUNCT
emaj-67	60	84	technology	technology	NOUN
emaj-67	60	85	and	and	CCONJ
emaj-67	60	86	innovation	innovation	NOUN
emaj-67	60	87	insufficient	insufficient	ADJ
emaj-67	60	88	know	know	NOUN
emaj-67	60	89	-	-	PUNCT
emaj-67	60	90	how	how	SCONJ
emaj-67	60	91	and	and	CCONJ
emaj-67	60	92	low	low	ADJ
emaj-67	60	93	levels	level	NOUN
emaj-67	60	94	of	of	ADP
emaj-67	60	95	technology	technology	NOUN
emaj-67	60	96	are	be	AUX
emaj-67	60	97	common	common	ADJ
emaj-67	60	98	in	in	ADP
emaj-67	60	99	most	most	ADJ
emaj-67	60	100	turkish	turkish	ADJ
emaj-67	60	101	smes	sme	NOUN
emaj-67	60	102	.	.	PUNCT
emaj-67	61	1	most	most	ADJ
emaj-67	61	2	manufacturers	manufacturer	NOUN
emaj-67	61	3	in	in	ADP
emaj-67	61	4	turkey	turkey	NOUN
emaj-67	61	5	currently	currently	ADV
emaj-67	61	6	operate	operate	VERB
emaj-67	61	7	in	in	ADP
emaj-67	61	8	medium	medium	ADJ
emaj-67	61	9	-	-	PUNCT
emaj-67	61	10	low	low	ADJ
emaj-67	61	11	and	and	CCONJ
emaj-67	61	12	low	low	ADJ
emaj-67	61	13	level	level	NOUN
emaj-67	61	14	industry	industry	NOUN
emaj-67	61	15	sectors	sector	NOUN
emaj-67	61	16	,	,	PUNCT
emaj-67	61	17	reaching	reach	VERB
emaj-67	61	18	to	to	ADP
emaj-67	61	19	a	a	DET
emaj-67	61	20	very	very	ADV
emaj-67	61	21	high	high	ADJ
emaj-67	61	22	percentage	percentage	NOUN
emaj-67	61	23	of	of	ADP
emaj-67	61	24	89	89	NUM
emaj-67	61	25	%	%	NOUN
emaj-67	61	26	,	,	PUNCT
emaj-67	61	27	which	which	PRON
emaj-67	61	28	prevent	prevent	VERB
emaj-67	61	29	them	they	PRON
emaj-67	61	30	from	from	ADP
emaj-67	61	31	benefiting	benefit	VERB
emaj-67	61	32	low	low	ADJ
emaj-67	61	33	cost	cost	NOUN
emaj-67	61	34	advantage	advantage	NOUN
emaj-67	61	35	.	.	PUNCT
emaj-67	62	1	low	low	ADJ
emaj-67	62	2	regard	regard	NOUN
emaj-67	62	3	for	for	ADP
emaj-67	62	4	innovation	innovation	NOUN
emaj-67	62	5	,	,	PUNCT
emaj-67	62	6	due	due	ADP
emaj-67	62	7	to	to	ADP
emaj-67	62	8	high	high	ADJ
emaj-67	62	9	costs	cost	NOUN
emaj-67	62	10	of	of	ADP
emaj-67	62	11	r&d	r&d	NOUN
emaj-67	62	12	,	,	PUNCT
emaj-67	62	13	is	be	AUX
emaj-67	62	14	a	a	DET
emaj-67	62	15	major	major	ADJ
emaj-67	62	16	cause	cause	NOUN
emaj-67	62	17	of	of	ADP
emaj-67	62	18	low	low	ADJ
emaj-67	62	19	levels	level	NOUN
emaj-67	62	20	of	of	ADP
emaj-67	62	21	technology	technology	NOUN
emaj-67	62	22	of	of	ADP
emaj-67	62	23	smes	sme	NOUN
emaj-67	62	24	.	.	PUNCT
emaj-67	63	1	smes	sme	NOUN
emaj-67	63	2	face	face	VERB
emaj-67	63	3	various	various	ADJ
emaj-67	63	4	challenges	challenge	NOUN
emaj-67	63	5	when	when	SCONJ
emaj-67	63	6	conducting	conduct	VERB
emaj-67	63	7	r&d	r&d	NOUN
emaj-67	63	8	projects	project	NOUN
emaj-67	63	9	and	and	CCONJ
emaj-67	63	10	realizing	realize	VERB
emaj-67	63	11	business	business	NOUN
emaj-67	63	12	ideas	idea	NOUN
emaj-67	63	13	which	which	PRON
emaj-67	63	14	can	can	AUX
emaj-67	63	15	be	be	AUX
emaj-67	63	16	turned	turn	VERB
emaj-67	63	17	into	into	ADP
emaj-67	63	18	business	business	NOUN
emaj-67	63	19	opportunities	opportunity	NOUN
emaj-67	63	20	.	.	PUNCT
emaj-67	64	1	in	in	ADP
emaj-67	64	2	2012	2012	NUM
emaj-67	64	3	,	,	PUNCT
emaj-67	64	4	16.6	16.6	NUM
emaj-67	64	5	percent	percent	NOUN
emaj-67	64	6	of	of	ADP
emaj-67	64	7	r&d	r&d	NOUN
emaj-67	64	8	expenditure	expenditure	NOUN
emaj-67	64	9	was	be	AUX
emaj-67	64	10	performed	perform	VERB
emaj-67	64	11	by	by	ADP
emaj-67	64	12	smes	sme	NOUN
emaj-67	64	13	and	and	CCONJ
emaj-67	64	14	regarding	regard	VERB
emaj-67	64	15	r&d	r&d	NOUN
emaj-67	64	16	personnel	personnel	NOUN
emaj-67	64	17	distribution	distribution	NOUN
emaj-67	64	18	,	,	PUNCT
emaj-67	64	19	25.3	25.3	NUM
emaj-67	64	20	percent	percent	NOUN
emaj-67	64	21	was	be	AUX
emaj-67	64	22	employed	employ	VERB
emaj-67	64	23	in	in	ADP
emaj-67	64	24	smes	sme	NOUN
emaj-67	64	25	(	(	PUNCT
emaj-67	64	26	turkstat	turkstat	NOUN
emaj-67	64	27	,	,	PUNCT
emaj-67	64	28	2013	2013	NUM
emaj-67	64	29	)	)	PUNCT
emaj-67	64	30	.	.	PUNCT
emaj-67	65	1	marketing	marketing	NOUN
emaj-67	65	2	and	and	CCONJ
emaj-67	65	3	exporting	exporting	NOUN
emaj-67	65	4	:	:	PUNCT
emaj-67	65	5	as	as	SCONJ
emaj-67	65	6	lack	lack	NOUN
emaj-67	65	7	of	of	ADP
emaj-67	65	8	information	information	NOUN
emaj-67	65	9	on	on	ADP
emaj-67	65	10	foreign	foreign	ADJ
emaj-67	65	11	market	market	NOUN
emaj-67	65	12	opportunities	opportunity	NOUN
emaj-67	65	13	,	,	PUNCT
emaj-67	65	14	inadequate	inadequate	ADJ
emaj-67	65	15	financing	financing	NOUN
emaj-67	65	16	and	and	CCONJ
emaj-67	65	17	technical	technical	ADJ
emaj-67	65	18	knowledge	knowledge	NOUN
emaj-67	65	19	lower	low	ADJ
emaj-67	65	20	the	the	DET
emaj-67	65	21	competitiveness	competitiveness	NOUN
emaj-67	65	22	of	of	ADP
emaj-67	65	23	products	product	NOUN
emaj-67	65	24	and	and	CCONJ
emaj-67	65	25	services	service	NOUN
emaj-67	65	26	,	,	PUNCT
emaj-67	65	27	smes	sme	NOUN
emaj-67	65	28	in	in	ADP
emaj-67	65	29	turkey	turkey	NOUN
emaj-67	65	30	mostly	mostly	ADV
emaj-67	65	31	target	target	VERB
emaj-67	65	32	the	the	DET
emaj-67	65	33	domestic	domestic	ADJ
emaj-67	65	34	market	market	NOUN
emaj-67	65	35	.	.	PUNCT
emaj-67	66	1	entrepreneurship	entrepreneurship	NOUN
emaj-67	66	2	:	:	PUNCT
emaj-67	66	3	with	with	ADP
emaj-67	66	4	its	its	PRON
emaj-67	66	5	young	young	ADJ
emaj-67	66	6	demographic	demographic	ADJ
emaj-67	66	7	structure	structure	NOUN
emaj-67	66	8	,	,	PUNCT
emaj-67	66	9	turkey	turkey	PROPN
emaj-67	66	10	has	have	VERB
emaj-67	66	11	a	a	DET
emaj-67	66	12	significant	significant	ADJ
emaj-67	66	13	but	but	CCONJ
emaj-67	66	14	mostly	mostly	ADV
emaj-67	66	15	unutilized	unutilize	VERB
emaj-67	66	16	potential	potential	NOUN
emaj-67	66	17	for	for	ADP
emaj-67	66	18	entrepreneurship	entrepreneurship	NOUN
emaj-67	66	19	,	,	PUNCT
emaj-67	66	20	where	where	SCONJ
emaj-67	66	21	the	the	DET
emaj-67	66	22	main	main	ADJ
emaj-67	66	23	causes	cause	NOUN
emaj-67	66	24	are	be	AUX
emaj-67	66	25	insufficient	insufficient	ADJ
emaj-67	66	26	technical	technical	ADJ
emaj-67	66	27	knowledge	knowledge	NOUN
emaj-67	66	28	on	on	ADP
emaj-67	66	29	preparing	prepare	VERB
emaj-67	66	30	business	business	NOUN
emaj-67	66	31	plans	plan	NOUN
emaj-67	66	32	and	and	CCONJ
emaj-67	66	33	difficulties	difficulty	NOUN
emaj-67	66	34	in	in	ADP
emaj-67	66	35	finding	find	VERB
emaj-67	66	36	the	the	DET
emaj-67	66	37	startup	startup	NOUN
emaj-67	66	38	capital	capital	NOUN
emaj-67	66	39	,	,	PUNCT
emaj-67	66	40	needed	need	VERB
emaj-67	66	41	to	to	PART
emaj-67	66	42	undertake	undertake	VERB
emaj-67	66	43	the	the	DET
emaj-67	66	44	high	high	ADJ
emaj-67	66	45	costs	cost	NOUN
emaj-67	66	46	of	of	ADP
emaj-67	66	47	launching	launch	VERB
emaj-67	66	48	the	the	DET
emaj-67	66	49	business	business	NOUN
emaj-67	66	50	.	.	PUNCT
emaj-67	67	1	environment	environment	NOUN
emaj-67	67	2	:	:	PUNCT
emaj-67	67	3	in	in	ADP
emaj-67	67	4	turkey	turkey	NOUN
emaj-67	67	5	,	,	PUNCT
emaj-67	67	6	as	as	ADP
emaj-67	67	7	in	in	ADP
emaj-67	67	8	most	most	ADJ
emaj-67	67	9	parts	part	NOUN
emaj-67	67	10	of	of	ADP
emaj-67	67	11	the	the	DET
emaj-67	67	12	world	world	NOUN
emaj-67	67	13	,	,	PUNCT
emaj-67	67	14	the	the	DET
emaj-67	67	15	demand	demand	NOUN
emaj-67	67	16	for	for	ADP
emaj-67	67	17	environmentally	environmentally	ADV
emaj-67	67	18	-	-	PUNCT
emaj-67	67	19	friendly	friendly	ADJ
emaj-67	67	20	products	product	NOUN
emaj-67	67	21	and	and	CCONJ
emaj-67	67	22	services	service	NOUN
emaj-67	67	23	is	be	AUX
emaj-67	67	24	increasing	increase	VERB
emaj-67	67	25	.	.	PUNCT
emaj-67	68	1	however	however	ADV
emaj-67	68	2	,	,	PUNCT
emaj-67	68	3	the	the	DET
emaj-67	68	4	complexity	complexity	NOUN
emaj-67	68	5	of	of	ADP
emaj-67	68	6	environmental	environmental	ADJ
emaj-67	68	7	legislation	legislation	NOUN
emaj-67	68	8	and	and	CCONJ
emaj-67	68	9	the	the	DET
emaj-67	68	10	height	height	NOUN
emaj-67	68	11	of	of	ADP
emaj-67	68	12	costs	cost	NOUN
emaj-67	68	13	to	to	PART
emaj-67	68	14	comply	comply	VERB
emaj-67	68	15	with	with	ADP
emaj-67	68	16	the	the	DET
emaj-67	68	17	legislation	legislation	NOUN
emaj-67	68	18	are	be	AUX
emaj-67	68	19	discouraging	discourage	VERB
emaj-67	68	20	the	the	DET
emaj-67	68	21	sme	sme	ADJ
emaj-67	68	22	owners	owner	NOUN
emaj-67	68	23	and	and	CCONJ
emaj-67	68	24	entrepreneurs	entrepreneur	NOUN
emaj-67	68	25	from	from	ADP
emaj-67	68	26	meeting	meet	VERB
emaj-67	68	27	that	that	SCONJ
emaj-67	68	28	demand	demand	NOUN
emaj-67	68	29	.	.	PUNCT
emaj-67	69	1	labor	labor	NOUN
emaj-67	69	2	:	:	PUNCT
emaj-67	69	3	due	due	ADP
emaj-67	69	4	to	to	ADP
emaj-67	69	5	high	high	ADJ
emaj-67	69	6	percentage	percentage	NOUN
emaj-67	69	7	of	of	ADP
emaj-67	69	8	social	social	ADJ
emaj-67	69	9	security	security	NOUN
emaj-67	69	10	premiums	premium	NOUN
emaj-67	69	11	,	,	PUNCT
emaj-67	69	12	cost	cost	NOUN
emaj-67	69	13	of	of	ADP
emaj-67	69	14	skilled	skilled	ADJ
emaj-67	69	15	labor	labor	NOUN
emaj-67	69	16	in	in	ADP
emaj-67	69	17	turkey	turkey	NOUN
emaj-67	69	18	is	be	AUX
emaj-67	69	19	higher	high	ADJ
emaj-67	69	20	than	than	ADP
emaj-67	69	21	most	most	ADJ
emaj-67	69	22	developing	develop	VERB
emaj-67	69	23	economies	economy	NOUN
emaj-67	69	24	.	.	PUNCT
emaj-67	70	1	this	this	PRON
emaj-67	70	2	,	,	PUNCT
emaj-67	70	3	combined	combine	VERB
emaj-67	70	4	with	with	ADP
emaj-67	70	5	low	low	ADJ
emaj-67	70	6	levels	level	NOUN
emaj-67	70	7	of	of	ADP
emaj-67	70	8	education	education	NOUN
emaj-67	70	9	and	and	CCONJ
emaj-67	70	10	technical	technical	ADJ
emaj-67	70	11	capabilities	capability	NOUN
emaj-67	70	12	of	of	ADP
emaj-67	70	13	employees	employee	NOUN
emaj-67	70	14	,	,	PUNCT
emaj-67	70	15	creates	create	VERB
emaj-67	70	16	a	a	DET
emaj-67	70	17	major	major	ADJ
emaj-67	70	18	disadvantage	disadvantage	NOUN
emaj-67	70	19	for	for	ADP
emaj-67	70	20	competitiveness	competitiveness	NOUN
emaj-67	70	21	of	of	ADP
emaj-67	70	22	smes	sme	NOUN
emaj-67	70	23	.	.	PUNCT
emaj-67	71	1	administrative	administrative	ADJ
emaj-67	71	2	costs	cost	NOUN
emaj-67	71	3	and	and	CCONJ
emaj-67	71	4	burdens	burden	VERB
emaj-67	71	5	:	:	PUNCT
emaj-67	71	6	the	the	DET
emaj-67	71	7	complexity	complexity	NOUN
emaj-67	71	8	and	and	CCONJ
emaj-67	71	9	cost	cost	NOUN
emaj-67	71	10	of	of	ADP
emaj-67	71	11	bureaucratic	bureaucratic	ADJ
emaj-67	71	12	transactions	transaction	NOUN
emaj-67	71	13	and	and	CCONJ
emaj-67	71	14	the	the	DET
emaj-67	71	15	costs	cost	NOUN
emaj-67	71	16	of	of	ADP
emaj-67	71	17	launching	launch	VERB
emaj-67	71	18	a	a	DET
emaj-67	71	19	new	new	ADJ
emaj-67	71	20	business	business	NOUN
emaj-67	71	21	are	be	AUX
emaj-67	71	22	also	also	ADV
emaj-67	71	23	among	among	ADP
emaj-67	71	24	the	the	DET
emaj-67	71	25	major	major	ADJ
emaj-67	71	26	challenges	challenge	NOUN
emaj-67	71	27	smes	sme	NOUN
emaj-67	71	28	face	face	VERB
emaj-67	71	29	in	in	ADP
emaj-67	71	30	turkey	turkey	NOUN
emaj-67	71	31	.	.	PUNCT
emaj-67	72	1	while	while	SCONJ
emaj-67	72	2	significant	significant	ADJ
emaj-67	72	3	developments	development	NOUN
emaj-67	72	4	have	have	AUX
emaj-67	72	5	been	be	AUX
emaj-67	72	6	made	make	VERB
emaj-67	72	7	regarding	regard	VERB
emaj-67	72	8	the	the	DET
emaj-67	72	9	attainment	attainment	NOUN
emaj-67	72	10	of	of	ADP
emaj-67	72	11	a	a	DET
emaj-67	72	12	more	more	ADV
emaj-67	72	13	sme	sme	ADJ
emaj-67	72	14	-	-	PUNCT
emaj-67	72	15	friendly	friendly	ADJ
emaj-67	72	16	business	business	NOUN
emaj-67	72	17	climate	climate	NOUN
emaj-67	72	18	and	and	CCONJ
emaj-67	72	19	“	"	PUNCT
emaj-67	72	20	simplified	simplified	ADJ
emaj-67	72	21	legislative	legislative	ADJ
emaj-67	72	22	procedures	procedure	NOUN
emaj-67	72	23	”	"	PUNCT
emaj-67	72	24	,	,	PUNCT
emaj-67	72	25	reduction	reduction	NOUN
emaj-67	72	26	of	of	ADP
emaj-67	72	27	red	red	ADJ
emaj-67	72	28	-	-	PUNCT
emaj-67	72	29	tape	tape	NOUN
emaj-67	72	30	is	be	AUX
emaj-67	72	31	an	an	DET
emaj-67	72	32	important	important	ADJ
emaj-67	72	33	issue	issue	NOUN
emaj-67	72	34	for	for	ADP
emaj-67	72	35	new	new	ADJ
emaj-67	72	36	venture	venture	NOUN
emaj-67	72	37	launches	launch	NOUN
emaj-67	72	38	and	and	CCONJ
emaj-67	72	39	encouraging	encourage	VERB
emaj-67	72	40	entrepreneurship	entrepreneurship	NOUN
emaj-67	72	41	.	.	PUNCT
emaj-67	73	1	among	among	ADP
emaj-67	73	2	other	other	ADJ
emaj-67	73	3	countries	country	NOUN
emaj-67	73	4	,	,	PUNCT
emaj-67	73	5	turkey	turkey	NOUN
emaj-67	73	6	ranked	rank	VERB
emaj-67	73	7	as	as	ADP
emaj-67	73	8	the	the	DET
emaj-67	73	9	69rd	69rd	NOUN
emaj-67	73	10	in	in	ADP
emaj-67	73	11	the	the	DET
emaj-67	73	12	“	"	PUNCT
emaj-67	73	13	world	world	NOUN
emaj-67	73	14	bank	bank	PROPN
emaj-67	73	15	doing	do	VERB
emaj-67	73	16	business	business	NOUN
emaj-67	73	17	report”(worldbank,2014	report”(worldbank,2014	NOUN
emaj-67	73	18	)	)	PUNCT
emaj-67	73	19	.	.	PUNCT
emaj-67	74	1	however	however	ADV
emaj-67	74	2	,	,	PUNCT
emaj-67	74	3	at	at	ADP
emaj-67	74	4	the	the	DET
emaj-67	74	5	ranking	ranking	NOUN
emaj-67	74	6	of	of	ADP
emaj-67	74	7	“	"	PUNCT
emaj-67	74	8	starting	start	VERB
emaj-67	74	9	a	a	DET
emaj-67	74	10	business	business	NOUN
emaj-67	74	11	”	"	PUNCT
emaj-67	74	12	,	,	PUNCT
emaj-67	74	13	the	the	DET
emaj-67	74	14	country	country	NOUN
emaj-67	74	15	’s	’s	PART
emaj-67	74	16	rating	rating	NOUN
emaj-67	74	17	fell	fall	VERB
emaj-67	74	18	significantly	significantly	ADV
emaj-67	74	19	from	from	ADP
emaj-67	74	20	73	73	NUM
emaj-67	74	21	.	.	PUNCT
emaj-67	75	1	place	place	NOUN
emaj-67	75	2	to	to	ADP
emaj-67	75	3	93	93	NUM
emaj-67	75	4	between	between	ADP
emaj-67	75	5	2013	2013	NUM
emaj-67	75	6	and	and	CCONJ
emaj-67	75	7	2014	2014	NUM
emaj-67	75	8	,	,	PUNCT
emaj-67	75	9	resulting	result	VERB
emaj-67	75	10	mainly	mainly	ADV
emaj-67	75	11	from	from	ADP
emaj-67	75	12	the	the	DET
emaj-67	75	13	high	high	ADJ
emaj-67	75	14	costs	cost	NOUN
emaj-67	75	15	of	of	ADP
emaj-67	75	16	launching	launch	VERB
emaj-67	75	17	a	a	DET
emaj-67	75	18	new	new	ADJ
emaj-67	75	19	business	business	NOUN
emaj-67	75	20	as	as	SCONJ
emaj-67	75	21	illustrated	illustrate	VERB
emaj-67	75	22	in	in	ADP
emaj-67	75	23	table	table	NOUN
emaj-67	75	24	1	1	NUM
emaj-67	75	25	.	.	PUNCT
emaj-67	75	26	table	table	NOUN
emaj-67	75	27	1	1	NUM
emaj-67	75	28	.	.	PUNCT
emaj-67	75	29	turkey	turkey	PROPN
emaj-67	75	30	’s	’s	PART
emaj-67	75	31	ratings	rating	NOUN
emaj-67	75	32	for	for	ADP
emaj-67	75	33	starting	start	VERB
emaj-67	75	34	a	a	DET
emaj-67	75	35	business	business	NOUN
emaj-67	75	36	source	source	NOUN
emaj-67	75	37	:	:	PUNCT
emaj-67	75	38	world	world	PROPN
emaj-67	75	39	bank	bank	PROPN
emaj-67	75	40	doing	do	VERB
emaj-67	75	41	business	business	NOUN
emaj-67	75	42	report	report	NOUN
emaj-67	75	43	(	(	PUNCT
emaj-67	75	44	2014	2014	NUM
emaj-67	75	45	)	)	PUNCT
emaj-67	75	46	financial	financial	ADJ
emaj-67	75	47	challenges	challenge	NOUN
emaj-67	75	48	:	:	PUNCT
emaj-67	75	49	as	as	ADP
emaj-67	75	50	in	in	ADP
emaj-67	75	51	most	most	ADJ
emaj-67	75	52	developing	develop	VERB
emaj-67	75	53	economies	economy	NOUN
emaj-67	75	54	,	,	PUNCT
emaj-67	75	55	financial	financial	ADJ
emaj-67	75	56	difficulties	difficulty	NOUN
emaj-67	75	57	are	be	AUX
emaj-67	75	58	very	very	ADV
emaj-67	75	59	common	common	ADJ
emaj-67	75	60	for	for	ADP
emaj-67	75	61	most	most	ADJ
emaj-67	75	62	of	of	ADP
emaj-67	75	63	the	the	DET
emaj-67	75	64	smes	sme	NOUN
emaj-67	75	65	in	in	ADP
emaj-67	75	66	turkey	turkey	PROPN
emaj-67	75	67	.	.	PUNCT
emaj-67	76	1	due	due	ADP
emaj-67	76	2	to	to	ADP
emaj-67	76	3	collateral	collateral	NOUN
emaj-67	76	4	,	,	PUNCT
emaj-67	76	5	personal	personal	ADJ
emaj-67	76	6	and	and	CCONJ
emaj-67	76	7	financial	financial	ADJ
emaj-67	76	8	statement	statement	NOUN
emaj-67	76	9	-	-	PUNCT
emaj-67	76	10	related	relate	VERB
emaj-67	76	11	problems	problem	NOUN
emaj-67	76	12	in	in	ADP
emaj-67	76	13	utilizing	utilize	VERB
emaj-67	76	14	bank	bank	NOUN
emaj-67	76	15	loans	loan	NOUN
emaj-67	76	16	and	and	CCONJ
emaj-67	76	17	low	low	ADJ
emaj-67	76	18	levels	level	NOUN
emaj-67	76	19	of	of	ADP
emaj-67	76	20	equity	equity	NOUN
emaj-67	76	21	,	,	PUNCT
emaj-67	76	22	sme	sme	PROPN
emaj-67	76	23	credits	credit	NOUN
emaj-67	76	24	are	be	AUX
emaj-67	76	25	still	still	ADV
emaj-67	76	26	at	at	ADP
emaj-67	76	27	a	a	DET
emaj-67	76	28	low	low	ADJ
emaj-67	76	29	level	level	NOUN
emaj-67	76	30	of	of	ADP
emaj-67	76	31	around	around	ADV
emaj-67	76	32	25	25	NUM
emaj-67	76	33	%	%	NOUN
emaj-67	76	34	,	,	PUNCT
emaj-67	76	35	which	which	PRON
emaj-67	76	36	is	be	AUX
emaj-67	76	37	an	an	DET
emaj-67	76	38	important	important	ADJ
emaj-67	76	39	factor	factor	NOUN
emaj-67	76	40	behind	behind	ADP
emaj-67	76	41	the	the	DET
emaj-67	76	42	low	low	ADJ
emaj-67	76	43	technological	technological	ADJ
emaj-67	76	44	capacity	capacity	NOUN
emaj-67	76	45	and	and	CCONJ
emaj-67	76	46	less	less	ADV
emaj-67	76	47	modernized	modernized	ADJ
emaj-67	76	48	production	production	NOUN
emaj-67	76	49	facilities	facility	NOUN
emaj-67	76	50	of	of	ADP
emaj-67	76	51	smes	sme	NOUN
emaj-67	76	52	.	.	PUNCT
emaj-67	77	1	alternate	alternate	ADJ
emaj-67	77	2	sources	source	NOUN
emaj-67	77	3	of	of	ADP
emaj-67	77	4	finance	finance	NOUN
emaj-67	77	5	such	such	ADJ
emaj-67	77	6	as	as	ADP
emaj-67	77	7	angel	angel	NOUN
emaj-67	77	8	investors	investor	NOUN
emaj-67	77	9	,	,	PUNCT
emaj-67	77	10	credit	credit	NOUN
emaj-67	77	11	guarantee	guarantee	NOUN
emaj-67	77	12	funds	fund	NOUN
emaj-67	77	13	and	and	CCONJ
emaj-67	77	14	venture	venture	NOUN
emaj-67	77	15	capital	capital	NOUN
emaj-67	77	16	companies	company	NOUN
emaj-67	77	17	are	be	AUX
emaj-67	77	18	insufficient	insufficient	ADJ
emaj-67	77	19	and	and	CCONJ
emaj-67	77	20	most	most	ADJ
emaj-67	77	21	of	of	ADP
emaj-67	77	22	the	the	DET
emaj-67	77	23	time	time	NOUN
emaj-67	77	24	,	,	PUNCT
emaj-67	77	25	inaccessible	inaccessible	ADJ
emaj-67	77	26	,	,	PUNCT
emaj-67	77	27	for	for	ADP
emaj-67	77	28	smes	sme	NOUN
emaj-67	77	29	in	in	ADP
emaj-67	77	30	turkey	turkey	NOUN
emaj-67	77	31	.	.	PUNCT
emaj-67	78	1	in	in	ADP
emaj-67	78	2	addition	addition	NOUN
emaj-67	78	3	to	to	ADP
emaj-67	78	4	that	that	PRON
emaj-67	78	5	,	,	PUNCT
emaj-67	78	6	background	background	NOUN
emaj-67	78	7	and	and	CCONJ
emaj-67	78	8	knowledge	knowledge	NOUN
emaj-67	78	9	level	level	NOUN
emaj-67	78	10	of	of	ADP
emaj-67	78	11	sme	sme	NOUN
emaj-67	78	12	owners	owner	NOUN
emaj-67	78	13	,	,	PUNCT
emaj-67	78	14	play	play	VERB
emaj-67	78	15	an	an	DET
emaj-67	78	16	important	important	ADJ
emaj-67	78	17	role	role	NOUN
emaj-67	78	18	financial	financial	ADJ
emaj-67	78	19	problems	problem	NOUN
emaj-67	78	20	of	of	ADP
emaj-67	78	21	smes	sme	NOUN
emaj-67	78	22	.	.	PUNCT
emaj-67	79	1	as	as	SCONJ
emaj-67	79	2	most	most	ADJ
emaj-67	79	3	sme	sme	PROPN
emaj-67	79	4	owners	owner	NOUN
emaj-67	79	5	/	/	SYM
emaj-67	79	6	managers	manager	NOUN
emaj-67	79	7	come	come	VERB
emaj-67	79	8	from	from	ADP
emaj-67	79	9	a	a	DET
emaj-67	79	10	technical	technical	ADJ
emaj-67	79	11	or	or	CCONJ
emaj-67	79	12	engineering	engineering	NOUN
emaj-67	79	13	background	background	NOUN
emaj-67	79	14	,	,	PUNCT
emaj-67	79	15	their	their	PRON
emaj-67	79	16	knowledge	knowledge	NOUN
emaj-67	79	17	about	about	ADP
emaj-67	79	18	finance	finance	NOUN
emaj-67	79	19	and	and	CCONJ
emaj-67	79	20	accounting	accounting	NOUN
emaj-67	79	21	is	be	AUX
emaj-67	79	22	most	most	ADJ
emaj-67	79	23	cases	case	NOUN
emaj-67	79	24	,	,	PUNCT
emaj-67	79	25	is	be	AUX
emaj-67	79	26	significantly	significantly	ADV
emaj-67	79	27	limited	limited	ADJ
emaj-67	79	28	.	.	PUNCT
emaj-67	80	1	whilst	whilst	SCONJ
emaj-67	80	2	that	that	PRON
emaj-67	80	3	,	,	PUNCT
emaj-67	80	4	most	most	ADJ
emaj-67	80	5	sme	sme	PROPN
emaj-67	80	6	owner	owner	PROPN
emaj-67	80	7	/	/	SYM
emaj-67	80	8	managers	manager	NOUN
emaj-67	80	9	refrain	refrain	VERB
emaj-67	80	10	from	from	ADP
emaj-67	80	11	hiring	hire	VERB
emaj-67	80	12	professional	professional	ADJ
emaj-67	80	13	finance	finance	NOUN
emaj-67	80	14	managers	manager	NOUN
emaj-67	80	15	for	for	ADP
emaj-67	80	16	not	not	PART
emaj-67	80	17	delegating	delegate	VERB
emaj-67	80	18	their	their	PRON
emaj-67	80	19	“	"	PUNCT
emaj-67	80	20	managerial	managerial	ADJ
emaj-67	80	21	power	power	NOUN
emaj-67	80	22	”	"	PUNCT
emaj-67	80	23	,	,	PUNCT
emaj-67	80	24	which	which	PRON
emaj-67	80	25	causes	cause	VERB
emaj-67	80	26	their	their	PRON
emaj-67	80	27	financial	financial	ADJ
emaj-67	80	28	problems	problem	NOUN
emaj-67	80	29	to	to	PART
emaj-67	80	30	grow	grow	VERB
emaj-67	80	31	and	and	CCONJ
emaj-67	80	32	even	even	ADV
emaj-67	80	33	threaten	threaten	VERB
emaj-67	80	34	the	the	DET
emaj-67	80	35	survival	survival	NOUN
emaj-67	80	36	of	of	ADP
emaj-67	80	37	their	their	PRON
emaj-67	80	38	enterprises	enterprise	NOUN
emaj-67	80	39	.	.	PUNCT
emaj-67	81	1	indicator	indicator	PROPN
emaj-67	81	2	turkey	turkey	PROPN
emaj-67	81	3	europe	europe	PROPN
emaj-67	81	4	&	&	CCONJ
emaj-67	81	5	central	central	PROPN
emaj-67	81	6	asia	asia	PROPN
emaj-67	81	7	oecd	oecd	PROPN
emaj-67	81	8	the	the	DET
emaj-67	81	9	total	total	ADJ
emaj-67	81	10	number	number	NOUN
emaj-67	81	11	of	of	ADP
emaj-67	81	12	procedures	procedure	NOUN
emaj-67	81	13	required	require	VERB
emaj-67	81	14	to	to	PART
emaj-67	81	15	register	register	VERB
emaj-67	81	16	a	a	DET
emaj-67	81	17	firm	firm	NOUN
emaj-67	81	18	6	6	NUM
emaj-67	81	19	5	5	NUM
emaj-67	81	20	5	5	NUM
emaj-67	81	21	the	the	DET
emaj-67	81	22	total	total	ADJ
emaj-67	81	23	number	number	NOUN
emaj-67	81	24	of	of	ADP
emaj-67	81	25	days	day	NOUN
emaj-67	81	26	required	require	VERB
emaj-67	81	27	to	to	PART
emaj-67	81	28	register	register	VERB
emaj-67	81	29	a	a	DET
emaj-67	81	30	firm	firm	ADJ
emaj-67	81	31	6	6	NUM
emaj-67	81	32	12.8	12.8	NUM
emaj-67	81	33	11.1	11.1	NUM
emaj-67	81	34	cost	cost	NOUN
emaj-67	81	35	is	be	AUX
emaj-67	81	36	recorded	record	VERB
emaj-67	81	37	as	as	ADP
emaj-67	81	38	a	a	DET
emaj-67	81	39	percentage	percentage	NOUN
emaj-67	81	40	of	of	ADP
emaj-67	81	41	the	the	DET
emaj-67	81	42	economy	economy	NOUN
emaj-67	81	43	’s	’s	PART
emaj-67	81	44	income	income	NOUN
emaj-67	81	45	per	per	ADP
emaj-67	81	46	capita	capita	NOUN
emaj-67	81	47	12.7	12.7	NUM
emaj-67	81	48	6.7	6.7	NUM
emaj-67	81	49	3.6	3.6	NUM
emaj-67	81	50	the	the	DET
emaj-67	81	51	amount	amount	NOUN
emaj-67	81	52	that	that	PRON
emaj-67	81	53	the	the	DET
emaj-67	81	54	entrepreneur	entrepreneur	NOUN
emaj-67	81	55	needs	need	VERB
emaj-67	81	56	to	to	PART
emaj-67	81	57	deposit	deposit	VERB
emaj-67	81	58	in	in	ADP
emaj-67	81	59	a	a	DET
emaj-67	81	60	bank	bank	NOUN
emaj-67	81	61	or	or	CCONJ
emaj-67	81	62	with	with	ADP
emaj-67	81	63	a	a	DET
emaj-67	81	64	notary	notary	NOUN
emaj-67	81	65	before	before	ADP
emaj-67	81	66	registration	registration	NOUN
emaj-67	81	67	and	and	CCONJ
emaj-67	81	68	up	up	ADP
emaj-67	81	69	to	to	PART
emaj-67	81	70	3	3	NUM
emaj-67	81	71	months	month	NOUN
emaj-67	81	72	following	follow	VERB
emaj-67	81	73	incorporation	incorporation	NOUN
emaj-67	81	74	(	(	PUNCT
emaj-67	81	75	recorded	record	VERB
emaj-67	81	76	as	as	ADP
emaj-67	81	77	a	a	DET
emaj-67	81	78	percentage	percentage	NOUN
emaj-67	81	79	of	of	ADP
emaj-67	81	80	the	the	DET
emaj-67	81	81	economy	economy	NOUN
emaj-67	81	82	’s	’s	PART
emaj-67	81	83	income	income	NOUN
emaj-67	81	84	per	per	ADP
emaj-67	81	85	capita	capita	NOUN
emaj-67	81	86	)	)	PUNCT
emaj-67	81	87	13.2	13.2	NUM
emaj-67	81	88	3.5	3.5	NUM
emaj-67	81	89	10.4	10.4	NUM
emaj-67	81	90	volume	volume	NOUN
emaj-67	81	91	5	5	NUM
emaj-67	81	92	no	no	DET
emaj-67	81	93	1	1	NUM
emaj-67	81	94	(	(	PUNCT
emaj-67	81	95	2015	2015	NUM
emaj-67	81	96	)	)	PUNCT
emaj-67	81	97	|	|	ADV
emaj-67	81	98	issn	issn	VERB
emaj-67	81	99	2158	2158	NUM
emaj-67	81	100	-	-	SYM
emaj-67	81	101	8708	8708	NUM
emaj-67	81	102	(	(	PUNCT
emaj-67	81	103	online	online	NOUN
emaj-67	81	104	)	)	PUNCT
emaj-67	81	105	|	|	ADV
emaj-67	81	106	doi	doi	X
emaj-67	81	107	10.5195	10.5195	NUM
emaj-67	81	108	/	/	SYM
emaj-67	81	109	emaj.2015.67	emaj.2015.67	NOUN
emaj-67	81	110	|	|	ADV
emaj-67	81	111	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-67	81	112	hande	hande	PROPN
emaj-67	81	113	karadag	karadag	PROPN
emaj-67	81	114	emerging	emerge	VERB
emaj-67	81	115	markets	market	NOUN
emaj-67	81	116	journal	journal	NOUN
emaj-67	82	1	|	|	ADV
emaj-67	82	2	p	p	NOUN
emaj-67	82	3	a	a	DET
emaj-67	82	4	g	g	NOUN
emaj-67	82	5	e	e	NOUN
emaj-67	82	6	|29	|29	PROPN
emaj-67	82	7	previous	previous	ADJ
emaj-67	82	8	studies	study	NOUN
emaj-67	82	9	have	have	AUX
emaj-67	82	10	shown	show	VERB
emaj-67	82	11	that	that	SCONJ
emaj-67	82	12	,	,	PUNCT
emaj-67	82	13	among	among	ADP
emaj-67	82	14	these	these	DET
emaj-67	82	15	several	several	ADJ
emaj-67	82	16	problems	problem	NOUN
emaj-67	82	17	,	,	PUNCT
emaj-67	82	18	challenges	challenge	NOUN
emaj-67	82	19	related	relate	VERB
emaj-67	82	20	with	with	ADP
emaj-67	82	21	financial	financial	ADJ
emaj-67	82	22	decisions	decision	NOUN
emaj-67	82	23	and	and	CCONJ
emaj-67	82	24	actions	action	NOUN
emaj-67	82	25	have	have	VERB
emaj-67	82	26	a	a	DET
emaj-67	82	27	strategic	strategic	ADJ
emaj-67	82	28	importance	importance	NOUN
emaj-67	82	29	for	for	ADP
emaj-67	82	30	smes	sme	NOUN
emaj-67	82	31	in	in	ADP
emaj-67	82	32	turkey	turkey	NOUN
emaj-67	82	33	,	,	PUNCT
emaj-67	82	34	as	as	SCONJ
emaj-67	82	35	the	the	DET
emaj-67	82	36	efficient	efficient	ADJ
emaj-67	82	37	and	and	CCONJ
emaj-67	82	38	effective	effective	ADJ
emaj-67	82	39	conduct	conduct	NOUN
emaj-67	82	40	of	of	ADP
emaj-67	82	41	financial	financial	ADJ
emaj-67	82	42	management	management	NOUN
emaj-67	82	43	has	have	VERB
emaj-67	82	44	the	the	DET
emaj-67	82	45	potential	potential	NOUN
emaj-67	82	46	to	to	PART
emaj-67	82	47	elevate	elevate	VERB
emaj-67	82	48	or	or	CCONJ
emaj-67	82	49	diminish	diminish	VERB
emaj-67	82	50	the	the	DET
emaj-67	82	51	performance	performance	NOUN
emaj-67	82	52	of	of	ADP
emaj-67	82	53	a	a	DET
emaj-67	82	54	small	small	ADJ
emaj-67	82	55	and	and	CCONJ
emaj-67	82	56	medium	medium	ADJ
emaj-67	82	57	sized	sized	ADJ
emaj-67	82	58	company	company	NOUN
emaj-67	82	59	(	(	PUNCT
emaj-67	82	60	öndeş	öndeş	NOUN
emaj-67	82	61	and	and	CCONJ
emaj-67	82	62	güngör	güngör	NOUN
emaj-67	82	63	,	,	PUNCT
emaj-67	82	64	2013	2013	NUM
emaj-67	82	65	;	;	PUNCT
emaj-67	82	66	şahin	şahin	PROPN
emaj-67	82	67	,	,	PUNCT
emaj-67	82	68	2011	2011	NUM
emaj-67	82	69	;	;	PUNCT
emaj-67	82	70	çetin	çetin	NUM
emaj-67	82	71	,	,	PUNCT
emaj-67	82	72	akyüz	akyüz	NOUN
emaj-67	82	73	and	and	CCONJ
emaj-67	82	74	genç	genç	PROPN
emaj-67	82	75	,	,	PUNCT
emaj-67	82	76	2011	2011	NUM
emaj-67	82	77	;	;	PUNCT
emaj-67	82	78	güler	güler	NOUN
emaj-67	82	79	,	,	PUNCT
emaj-67	82	80	2010	2010	NUM
emaj-67	82	81	;	;	PUNCT
emaj-67	82	82	koyuncugil	koyuncugil	NOUN
emaj-67	82	83	and	and	CCONJ
emaj-67	82	84	özgülbaş	özgülbaş	NOUN
emaj-67	82	85	,	,	PUNCT
emaj-67	82	86	2008	2008	NUM
emaj-67	82	87	)	)	PUNCT
emaj-67	82	88	.	.	PUNCT
emaj-67	83	1	regarding	regard	VERB
emaj-67	83	2	the	the	DET
emaj-67	83	3	financial	financial	ADJ
emaj-67	83	4	management	management	NOUN
emaj-67	83	5	challenges	challenge	NOUN
emaj-67	83	6	,	,	PUNCT
emaj-67	83	7	the	the	DET
emaj-67	83	8	following	follow	VERB
emaj-67	83	9	section	section	NOUN
emaj-67	83	10	analyzes	analyze	VERB
emaj-67	83	11	the	the	DET
emaj-67	83	12	major	major	ADJ
emaj-67	83	13	practices	practice	NOUN
emaj-67	83	14	of	of	ADP
emaj-67	83	15	financial	financial	ADJ
emaj-67	83	16	management	management	NOUN
emaj-67	83	17	conduct	conduct	NOUN
emaj-67	83	18	in	in	ADP
emaj-67	83	19	turkish	turkish	ADJ
emaj-67	83	20	smes	sme	NOUN
emaj-67	83	21	,	,	PUNCT
emaj-67	83	22	from	from	ADP
emaj-67	83	23	a	a	DET
emaj-67	83	24	fresh	fresh	ADJ
emaj-67	83	25	strategic	strategic	ADJ
emaj-67	83	26	management	management	NOUN
emaj-67	83	27	perspective	perspective	NOUN
emaj-67	83	28	.	.	PUNCT
emaj-67	84	1	3	3	X
emaj-67	84	2	.	.	PUNCT
emaj-67	85	1	strategic	strategic	ADJ
emaj-67	85	2	financial	financial	ADJ
emaj-67	85	3	management	management	NOUN
emaj-67	85	4	practices	practice	VERB
emaj-67	85	5	strategic	strategic	ADJ
emaj-67	85	6	management	management	NOUN
emaj-67	85	7	in	in	ADP
emaj-67	85	8	smes	smes	PROPN
emaj-67	85	9	strategic	strategic	ADJ
emaj-67	85	10	management	management	NOUN
emaj-67	85	11	is	be	AUX
emaj-67	85	12	“	"	PUNCT
emaj-67	85	13	a	a	DET
emaj-67	85	14	set	set	NOUN
emaj-67	85	15	of	of	ADP
emaj-67	85	16	managerial	managerial	ADJ
emaj-67	85	17	decisions	decision	NOUN
emaj-67	85	18	and	and	CCONJ
emaj-67	85	19	actions	action	NOUN
emaj-67	85	20	that	that	PRON
emaj-67	85	21	determines	determine	VERB
emaj-67	85	22	the	the	DET
emaj-67	85	23	long	long	ADV
emaj-67	85	24	-	-	PUNCT
emaj-67	85	25	run	run	NOUN
emaj-67	85	26	performance	performance	NOUN
emaj-67	85	27	of	of	ADP
emaj-67	85	28	a	a	DET
emaj-67	85	29	corporation	corporation	NOUN
emaj-67	85	30	”	"	PUNCT
emaj-67	85	31	(	(	PUNCT
emaj-67	85	32	wheelen	wheelen	NOUN
emaj-67	85	33	and	and	CCONJ
emaj-67	85	34	hunger	hunger	NOUN
emaj-67	85	35	,	,	PUNCT
emaj-67	85	36	2010	2010	NUM
emaj-67	85	37	)	)	PUNCT
emaj-67	85	38	as	as	SCONJ
emaj-67	85	39	the	the	DET
emaj-67	85	40	description	description	NOUN
emaj-67	85	41	emphasizes	emphasize	VERB
emaj-67	85	42	,	,	PUNCT
emaj-67	85	43	strategic	strategic	ADJ
emaj-67	85	44	management	management	NOUN
emaj-67	85	45	of	of	ADP
emaj-67	85	46	an	an	DET
emaj-67	85	47	enterprise	enterprise	NOUN
emaj-67	85	48	concerns	concern	NOUN
emaj-67	85	49	with	with	ADP
emaj-67	85	50	attaining	attain	VERB
emaj-67	85	51	a	a	DET
emaj-67	85	52	sustainable	sustainable	ADJ
emaj-67	85	53	positive	positive	ADJ
emaj-67	85	54	performance	performance	NOUN
emaj-67	85	55	and	and	CCONJ
emaj-67	85	56	contains	contain	VERB
emaj-67	85	57	four	four	NUM
emaj-67	85	58	basic	basic	ADJ
emaj-67	85	59	elements	element	NOUN
emaj-67	85	60	,	,	PUNCT
emaj-67	85	61	which	which	PRON
emaj-67	85	62	are	be	AUX
emaj-67	85	63	environmental	environmental	ADJ
emaj-67	85	64	scanning	scanning	NOUN
emaj-67	85	65	,	,	PUNCT
emaj-67	85	66	strategy	strategy	NOUN
emaj-67	85	67	formulation	formulation	NOUN
emaj-67	85	68	,	,	PUNCT
emaj-67	85	69	strategy	strategy	NOUN
emaj-67	85	70	implementation	implementation	NOUN
emaj-67	85	71	and	and	CCONJ
emaj-67	85	72	evaluation	evaluation	NOUN
emaj-67	85	73	and	and	CCONJ
emaj-67	85	74	control	control	NOUN
emaj-67	85	75	.	.	PUNCT
emaj-67	86	1	strategic	strategic	ADJ
emaj-67	86	2	management	management	NOUN
emaj-67	86	3	creates	create	VERB
emaj-67	86	4	“	"	PUNCT
emaj-67	86	5	a	a	DET
emaj-67	86	6	clearer	clear	ADJ
emaj-67	86	7	sense	sense	NOUN
emaj-67	86	8	of	of	ADP
emaj-67	86	9	strategic	strategic	ADJ
emaj-67	86	10	vision	vision	NOUN
emaj-67	86	11	for	for	ADP
emaj-67	86	12	the	the	DET
emaj-67	86	13	firm	firm	NOUN
emaj-67	86	14	,	,	PUNCT
emaj-67	86	15	sharper	sharp	ADJ
emaj-67	86	16	focus	focus	NOUN
emaj-67	86	17	on	on	ADP
emaj-67	86	18	what	what	PRON
emaj-67	86	19	is	be	AUX
emaj-67	86	20	strategically	strategically	ADV
emaj-67	86	21	important	important	ADJ
emaj-67	86	22	”	"	PUNCT
emaj-67	86	23	and	and	CCONJ
emaj-67	86	24	“	"	PUNCT
emaj-67	86	25	improved	improved	ADJ
emaj-67	86	26	understanding	understanding	NOUN
emaj-67	86	27	of	of	ADP
emaj-67	86	28	a	a	DET
emaj-67	86	29	rapidly	rapidly	ADV
emaj-67	86	30	changing	change	VERB
emaj-67	86	31	environment	environment	NOUN
emaj-67	86	32	”	"	PUNCT
emaj-67	86	33	(	(	PUNCT
emaj-67	86	34	wilson	wilson	PROPN
emaj-67	86	35	,	,	PUNCT
emaj-67	86	36	1994	1994	NUM
emaj-67	86	37	)	)	PUNCT
emaj-67	86	38	.	.	PUNCT
emaj-67	87	1	within	within	ADP
emaj-67	87	2	that	that	DET
emaj-67	87	3	respect	respect	NOUN
emaj-67	87	4	,	,	PUNCT
emaj-67	87	5	conducting	conduct	VERB
emaj-67	87	6	strategic	strategic	ADJ
emaj-67	87	7	management	management	NOUN
emaj-67	87	8	in	in	ADP
emaj-67	87	9	smes	sme	NOUN
emaj-67	87	10	have	have	VERB
emaj-67	87	11	a	a	DET
emaj-67	87	12	crucial	crucial	ADJ
emaj-67	87	13	importance	importance	NOUN
emaj-67	87	14	as	as	SCONJ
emaj-67	87	15	smes	sme	NOUN
emaj-67	87	16	have	have	VERB
emaj-67	87	17	to	to	PART
emaj-67	87	18	operate	operate	VERB
emaj-67	87	19	and	and	CCONJ
emaj-67	87	20	compete	compete	VERB
emaj-67	87	21	within	within	ADP
emaj-67	87	22	contexts	context	NOUN
emaj-67	87	23	of	of	ADP
emaj-67	87	24	high	high	ADJ
emaj-67	87	25	risk	risk	NOUN
emaj-67	87	26	and	and	CCONJ
emaj-67	87	27	uncertainty	uncertainty	NOUN
emaj-67	87	28	.	.	PUNCT
emaj-67	88	1	zimmerer	zimmerer	PROPN
emaj-67	88	2	and	and	CCONJ
emaj-67	88	3	scarborough	scarborough	PROPN
emaj-67	88	4	(	(	PUNCT
emaj-67	88	5	2005	2005	NUM
emaj-67	88	6	)	)	PUNCT
emaj-67	88	7	describe	describe	VERB
emaj-67	88	8	“	"	PUNCT
emaj-67	88	9	strategic	strategic	ADJ
emaj-67	88	10	management	management	NOUN
emaj-67	88	11	”	"	PUNCT
emaj-67	88	12	in	in	ADP
emaj-67	88	13	small	small	ADJ
emaj-67	88	14	businesses	business	NOUN
emaj-67	88	15	as	as	ADP
emaj-67	88	16	“	"	PUNCT
emaj-67	88	17	the	the	DET
emaj-67	88	18	process	process	NOUN
emaj-67	88	19	of	of	ADP
emaj-67	88	20	developing	develop	VERB
emaj-67	88	21	a	a	DET
emaj-67	88	22	game	game	NOUN
emaj-67	88	23	plan	plan	NOUN
emaj-67	88	24	to	to	PART
emaj-67	88	25	guide	guide	VERB
emaj-67	88	26	a	a	DET
emaj-67	88	27	company	company	NOUN
emaj-67	88	28	as	as	SCONJ
emaj-67	88	29	it	it	PRON
emaj-67	88	30	strives	strive	VERB
emaj-67	88	31	to	to	PART
emaj-67	88	32	accomplish	accomplish	VERB
emaj-67	88	33	its	its	PRON
emaj-67	88	34	vision	vision	NOUN
emaj-67	88	35	,	,	PUNCT
emaj-67	88	36	mission	mission	NOUN
emaj-67	88	37	,	,	PUNCT
emaj-67	88	38	goals	goal	NOUN
emaj-67	88	39	,	,	PUNCT
emaj-67	88	40	and	and	CCONJ
emaj-67	88	41	objectives	objective	NOUN
emaj-67	88	42	and	and	CCONJ
emaj-67	88	43	to	to	PART
emaj-67	88	44	keep	keep	VERB
emaj-67	88	45	it	it	PRON
emaj-67	88	46	straying	stray	VERB
emaj-67	88	47	off	off	ADP
emaj-67	88	48	-	-	PUNCT
emaj-67	88	49	course	course	NOUN
emaj-67	88	50	”	"	PUNCT
emaj-67	88	51	(	(	PUNCT
emaj-67	88	52	zimmerer	zimmerer	NOUN
emaj-67	88	53	and	and	CCONJ
emaj-67	88	54	scarborough	scarborough	PROPN
emaj-67	88	55	,	,	PUNCT
emaj-67	88	56	2005	2005	NUM
emaj-67	88	57	:	:	PUNCT
emaj-67	88	58	65	65	NUM
emaj-67	88	59	)	)	PUNCT
emaj-67	88	60	.	.	PUNCT
emaj-67	89	1	strategic	strategic	ADJ
emaj-67	89	2	management	management	NOUN
emaj-67	89	3	behavior	behavior	NOUN
emaj-67	89	4	in	in	ADP
emaj-67	89	5	small	small	ADJ
emaj-67	89	6	and	and	CCONJ
emaj-67	89	7	medium	medium	ADJ
emaj-67	89	8	sized	sized	ADJ
emaj-67	89	9	enterprises	enterprise	NOUN
emaj-67	89	10	involves	involve	VERB
emaj-67	89	11	“	"	PUNCT
emaj-67	89	12	an	an	DET
emaj-67	89	13	attempt	attempt	NOUN
emaj-67	89	14	to	to	PART
emaj-67	89	15	cope	cope	VERB
emaj-67	89	16	more	more	ADV
emaj-67	89	17	effectively	effectively	ADV
emaj-67	89	18	with	with	ADP
emaj-67	89	19	the	the	DET
emaj-67	89	20	great	great	ADJ
emaj-67	89	21	and	and	CCONJ
emaj-67	89	22	rising	rise	VERB
emaj-67	89	23	demands	demand	NOUN
emaj-67	89	24	emanating	emanate	VERB
emaj-67	89	25	from	from	ADP
emaj-67	89	26	both	both	PRON
emaj-67	89	27	outside	outside	ADV
emaj-67	89	28	and	and	CCONJ
emaj-67	89	29	inside	inside	ADP
emaj-67	89	30	the	the	DET
emaj-67	89	31	firm	firm	NOUN
emaj-67	89	32	by	by	ADP
emaj-67	89	33	(	(	PUNCT
emaj-67	89	34	i	i	NOUN
emaj-67	89	35	)	)	PUNCT
emaj-67	89	36	giving	give	VERB
emaj-67	89	37	the	the	DET
emaj-67	89	38	development	development	NOUN
emaj-67	89	39	of	of	ADP
emaj-67	89	40	the	the	DET
emaj-67	89	41	firm	firm	NOUN
emaj-67	89	42	a	a	DET
emaj-67	89	43	long	long	ADJ
emaj-67	89	44	-	-	PUNCT
emaj-67	89	45	range	range	NOUN
emaj-67	89	46	direction	direction	NOUN
emaj-67	89	47	;	;	PUNCT
emaj-67	89	48	(	(	PUNCT
emaj-67	89	49	ii	ii	NOUN
emaj-67	89	50	)	)	PUNCT
emaj-67	89	51	formulating	formulate	VERB
emaj-67	89	52	and	and	CCONJ
emaj-67	89	53	applying	apply	VERB
emaj-67	89	54	an	an	DET
emaj-67	89	55	overall	overall	ADJ
emaj-67	89	56	concept	concept	NOUN
emaj-67	89	57	of	of	ADP
emaj-67	89	58	the	the	DET
emaj-67	89	59	firm	firm	NOUN
emaj-67	89	60	;	;	PUNCT
emaj-67	89	61	(	(	PUNCT
emaj-67	89	62	iii	iii	X
emaj-67	89	63	)	)	PUNCT
emaj-67	89	64	generating	generating	NOUN
emaj-67	89	65	,	,	PUNCT
emaj-67	89	66	implementing	implement	VERB
emaj-67	89	67	,	,	PUNCT
emaj-67	89	68	and	and	CCONJ
emaj-67	89	69	controlling	control	VERB
emaj-67	89	70	basic	basic	ADJ
emaj-67	89	71	strategies	strategy	NOUN
emaj-67	89	72	and	and	CCONJ
emaj-67	89	73	sub	sub	NOUN
emaj-67	89	74	-	-	NOUN
emaj-67	89	75	strategies	strategy	NOUN
emaj-67	89	76	;	;	PUNCT
emaj-67	89	77	and	and	CCONJ
emaj-67	89	78	(	(	PUNCT
emaj-67	89	79	iv	iv	X
emaj-67	89	80	)	)	PUNCT
emaj-67	89	81	utilizing	utilize	VERB
emaj-67	89	82	such	such	ADJ
emaj-67	89	83	special	special	ADJ
emaj-67	89	84	"	"	PUNCT
emaj-67	89	85	strategic	strategic	ADJ
emaj-67	89	86	"	"	PUNCT
emaj-67	89	87	tools	tool	NOUN
emaj-67	89	88	as	as	ADP
emaj-67	89	89	strengths	strength	NOUN
emaj-67	89	90	/	/	SYM
emaj-67	89	91	weaknesses	weaknesse	VERB
emaj-67	89	92	analysis	analysis	NOUN
emaj-67	89	93	and	and	CCONJ
emaj-67	89	94	opportunity	opportunity	NOUN
emaj-67	89	95	/	/	SYM
emaj-67	89	96	risk	risk	NOUN
emaj-67	89	97	analysis	analysis	NOUN
emaj-67	89	98	,	,	PUNCT
emaj-67	89	99	among	among	ADP
emaj-67	89	100	others	other	NOUN
emaj-67	89	101	”	"	PUNCT
emaj-67	89	102	(	(	PUNCT
emaj-67	89	103	pleitner	pleitner	NOUN
emaj-67	89	104	and	and	CCONJ
emaj-67	89	105	barney	barney	NOUN
emaj-67	89	106	;	;	PUNCT
emaj-67	89	107	1989	1989	NUM
emaj-67	89	108	)	)	PUNCT
emaj-67	89	109	.	.	PUNCT
emaj-67	90	1	the	the	DET
emaj-67	90	2	need	need	NOUN
emaj-67	90	3	for	for	ADP
emaj-67	90	4	applying	apply	VERB
emaj-67	90	5	the	the	DET
emaj-67	90	6	methods	method	NOUN
emaj-67	90	7	and	and	CCONJ
emaj-67	90	8	techniques	technique	NOUN
emaj-67	90	9	of	of	ADP
emaj-67	90	10	strategic	strategic	ADJ
emaj-67	90	11	management	management	NOUN
emaj-67	90	12	in	in	ADP
emaj-67	90	13	small	small	ADJ
emaj-67	90	14	and	and	CCONJ
emaj-67	90	15	medium	medium	ADJ
emaj-67	90	16	sized	sized	ADJ
emaj-67	90	17	businesses	business	NOUN
emaj-67	90	18	can	can	AUX
emaj-67	90	19	be	be	AUX
emaj-67	90	20	attributed	attribute	VERB
emaj-67	90	21	to	to	ADP
emaj-67	90	22	the	the	DET
emaj-67	90	23	changing	change	VERB
emaj-67	90	24	conditions	condition	NOUN
emaj-67	90	25	of	of	ADP
emaj-67	90	26	conducting	conduct	VERB
emaj-67	90	27	business	business	NOUN
emaj-67	90	28	.	.	PUNCT
emaj-67	91	1	although	although	SCONJ
emaj-67	91	2	small	small	ADJ
emaj-67	91	3	businesses	business	NOUN
emaj-67	91	4	are	be	AUX
emaj-67	91	5	exposed	expose	VERB
emaj-67	91	6	to	to	ADP
emaj-67	91	7	higher	high	ADJ
emaj-67	91	8	risks	risk	NOUN
emaj-67	91	9	and	and	CCONJ
emaj-67	91	10	uncertainty	uncertainty	NOUN
emaj-67	91	11	compared	compare	VERB
emaj-67	91	12	to	to	ADP
emaj-67	91	13	large	large	ADJ
emaj-67	91	14	sized	sized	ADJ
emaj-67	91	15	enterprises	enterprise	NOUN
emaj-67	91	16	,	,	PUNCT
emaj-67	91	17	the	the	DET
emaj-67	91	18	traditional	traditional	ADJ
emaj-67	91	19	business	business	NOUN
emaj-67	91	20	management	management	NOUN
emaj-67	91	21	style	style	NOUN
emaj-67	91	22	of	of	ADP
emaj-67	91	23	sme	sme	NOUN
emaj-67	91	24	owners	owner	NOUN
emaj-67	91	25	or	or	CCONJ
emaj-67	91	26	entrepreneurs	entrepreneur	NOUN
emaj-67	91	27	generally	generally	ADV
emaj-67	91	28	tended	tend	VERB
emaj-67	91	29	to	to	PART
emaj-67	91	30	overlook	overlook	VERB
emaj-67	91	31	the	the	DET
emaj-67	91	32	strategic	strategic	ADJ
emaj-67	91	33	management	management	NOUN
emaj-67	91	34	processes	process	NOUN
emaj-67	91	35	,	,	PUNCT
emaj-67	91	36	which	which	PRON
emaj-67	91	37	had	have	VERB
emaj-67	91	38	to	to	PART
emaj-67	91	39	go	go	VERB
emaj-67	91	40	through	through	ADP
emaj-67	91	41	serious	serious	ADJ
emaj-67	91	42	changes	change	NOUN
emaj-67	91	43	with	with	ADP
emaj-67	91	44	the	the	DET
emaj-67	91	45	developments	development	NOUN
emaj-67	91	46	in	in	ADP
emaj-67	91	47	the	the	DET
emaj-67	91	48	business	business	NOUN
emaj-67	91	49	environment	environment	NOUN
emaj-67	91	50	,	,	PUNCT
emaj-67	91	51	as	as	SCONJ
emaj-67	91	52	the	the	DET
emaj-67	91	53	entrepreneurs	entrepreneur	NOUN
emaj-67	91	54	and	and	CCONJ
emaj-67	91	55	small	small	ADJ
emaj-67	91	56	business	business	NOUN
emaj-67	91	57	owners	owner	NOUN
emaj-67	91	58	became	become	VERB
emaj-67	91	59	more	more	ADV
emaj-67	91	60	aware	aware	ADJ
emaj-67	91	61	of	of	ADP
emaj-67	91	62	the	the	DET
emaj-67	91	63	challenges	challenge	NOUN
emaj-67	91	64	and	and	CCONJ
emaj-67	91	65	the	the	DET
emaj-67	91	66	opportunities	opportunity	NOUN
emaj-67	91	67	of	of	ADP
emaj-67	91	68	the	the	DET
emaj-67	91	69	contexts	context	NOUN
emaj-67	91	70	they	they	PRON
emaj-67	91	71	are	be	AUX
emaj-67	91	72	competing	compete	VERB
emaj-67	91	73	in	in	ADP
emaj-67	91	74	and	and	CCONJ
emaj-67	91	75	the	the	DET
emaj-67	91	76	sustainable	sustainable	ADJ
emaj-67	91	77	competitive	competitive	ADJ
emaj-67	91	78	advantages	advantage	NOUN
emaj-67	91	79	their	their	PRON
emaj-67	91	80	enterprises	enterprise	NOUN
emaj-67	91	81	had	have	VERB
emaj-67	91	82	to	to	PART
emaj-67	91	83	develop	develop	VERB
emaj-67	91	84	,	,	PUNCT
emaj-67	91	85	for	for	ADP
emaj-67	91	86	reaching	reach	VERB
emaj-67	91	87	their	their	PRON
emaj-67	91	88	organizational	organizational	ADJ
emaj-67	91	89	goals	goal	NOUN
emaj-67	91	90	(	(	PUNCT
emaj-67	91	91	zimmerer	zimmerer	NOUN
emaj-67	91	92	and	and	CCONJ
emaj-67	91	93	scarborough	scarborough	PROPN
emaj-67	91	94	,	,	PUNCT
emaj-67	91	95	2005	2005	NUM
emaj-67	91	96	)	)	PUNCT
emaj-67	91	97	.	.	PUNCT
emaj-67	92	1	within	within	ADP
emaj-67	92	2	that	that	DET
emaj-67	92	3	respect	respect	NOUN
emaj-67	92	4	,	,	PUNCT
emaj-67	92	5	the	the	DET
emaj-67	92	6	potential	potential	ADJ
emaj-67	92	7	advantages	advantage	NOUN
emaj-67	92	8	of	of	ADP
emaj-67	92	9	a	a	DET
emaj-67	92	10	strategic	strategic	ADJ
emaj-67	92	11	outlook	outlook	NOUN
emaj-67	92	12	for	for	ADP
emaj-67	92	13	sme	sme	PROPN
emaj-67	92	14	owner	owner	PROPN
emaj-67	92	15	/	/	SYM
emaj-67	92	16	managers	manager	NOUN
emaj-67	92	17	,	,	PUNCT
emaj-67	92	18	summarized	summarize	VERB
emaj-67	92	19	by	by	ADP
emaj-67	92	20	wickham	wickham	PROPN
emaj-67	92	21	(	(	PUNCT
emaj-67	92	22	2006	2006	NUM
emaj-67	92	23	)	)	PUNCT
emaj-67	92	24	as	as	ADP
emaj-67	92	25	:	:	PUNCT
emaj-67	92	26	“	"	PUNCT
emaj-67	92	27	encouraging	encourage	VERB
emaj-67	92	28	the	the	DET
emaj-67	92	29	entrepreneur	entrepreneur	NOUN
emaj-67	92	30	or	or	CCONJ
emaj-67	92	31	small	small	ADJ
emaj-67	92	32	business	business	NOUN
emaj-67	92	33	owner	owner	NOUN
emaj-67	92	34	to	to	PART
emaj-67	92	35	evaluate	evaluate	VERB
emaj-67	92	36	and	and	CCONJ
emaj-67	92	37	articulate	articulate	VERB
emaj-67	92	38	a	a	DET
emaj-67	92	39	vision	vision	NOUN
emaj-67	92	40	,	,	PUNCT
emaj-67	92	41	ensuring	ensure	VERB
emaj-67	92	42	the	the	DET
emaj-67	92	43	scanning	scanning	NOUN
emaj-67	92	44	and	and	CCONJ
emaj-67	92	45	analyzing	analyzing	NOUN
emaj-67	92	46	of	of	ADP
emaj-67	92	47	the	the	DET
emaj-67	92	48	organization	organization	NOUN
emaj-67	92	49	and	and	CCONJ
emaj-67	92	50	its	its	PRON
emaj-67	92	51	environment	environment	NOUN
emaj-67	92	52	,	,	PUNCT
emaj-67	92	53	facilitating	facilitate	VERB
emaj-67	92	54	the	the	DET
emaj-67	92	55	discovery	discovery	NOUN
emaj-67	92	56	of	of	ADP
emaj-67	92	57	new	new	ADJ
emaj-67	92	58	opportunities	opportunity	NOUN
emaj-67	92	59	and	and	CCONJ
emaj-67	92	60	strengths	strength	NOUN
emaj-67	92	61	,	,	PUNCT
emaj-67	92	62	guiding	guide	VERB
emaj-67	92	63	the	the	DET
emaj-67	92	64	restructuring	restructuring	NOUN
emaj-67	92	65	of	of	ADP
emaj-67	92	66	the	the	DET
emaj-67	92	67	enterprise	enterprise	NOUN
emaj-67	92	68	,	,	PUNCT
emaj-67	92	69	guiding	guide	VERB
emaj-67	92	70	the	the	DET
emaj-67	92	71	processes	process	NOUN
emaj-67	92	72	of	of	ADP
emaj-67	92	73	decision	decision	NOUN
emaj-67	92	74	making	making	NOUN
emaj-67	92	75	,	,	PUNCT
emaj-67	92	76	within	within	ADP
emaj-67	92	77	the	the	DET
emaj-67	92	78	enterprise	enterprise	NOUN
emaj-67	92	79	,	,	PUNCT
emaj-67	92	80	providing	provide	VERB
emaj-67	92	81	a	a	DET
emaj-67	92	82	starting	starting	NOUN
emaj-67	92	83	point	point	NOUN
emaj-67	92	84	for	for	ADP
emaj-67	92	85	the	the	DET
emaj-67	92	86	specification	specification	NOUN
emaj-67	92	87	of	of	ADP
emaj-67	92	88	objectives	objective	NOUN
emaj-67	92	89	,	,	PUNCT
emaj-67	92	90	acting	act	VERB
emaj-67	92	91	as	as	ADP
emaj-67	92	92	a	a	DET
emaj-67	92	93	common	common	ADJ
emaj-67	92	94	language	language	NOUN
emaj-67	92	95	for	for	ADP
emaj-67	92	96	the	the	DET
emaj-67	92	97	enterprise	enterprise	NOUN
emaj-67	92	98	’s	’s	PART
emaj-67	92	99	stakeholders	stakeholder	NOUN
emaj-67	92	100	”	"	PUNCT
emaj-67	92	101	(	(	PUNCT
emaj-67	92	102	wickham	wickham	PROPN
emaj-67	92	103	,	,	PUNCT
emaj-67	92	104	2006	2006	NUM
emaj-67	92	105	)	)	PUNCT
emaj-67	92	106	were	be	AUX
emaj-67	92	107	soon	soon	ADV
emaj-67	92	108	realized	realize	VERB
emaj-67	92	109	by	by	ADP
emaj-67	92	110	sme	sme	PROPN
emaj-67	92	111	owner	owner	PROPN
emaj-67	92	112	/	/	SYM
emaj-67	92	113	managers	manager	NOUN
emaj-67	92	114	,	,	PUNCT
emaj-67	92	115	to	to	PART
emaj-67	92	116	targeted	target	VERB
emaj-67	92	117	to	to	PART
emaj-67	92	118	maintain	maintain	VERB
emaj-67	92	119	a	a	DET
emaj-67	92	120	sustainable	sustainable	ADJ
emaj-67	92	121	organizational	organizational	ADJ
emaj-67	92	122	performance	performance	NOUN
emaj-67	92	123	and	and	CCONJ
emaj-67	92	124	improved	improved	ADJ
emaj-67	92	125	levels	level	NOUN
emaj-67	92	126	of	of	ADP
emaj-67	92	127	competitiveness	competitiveness	NOUN
emaj-67	92	128	.	.	PUNCT
emaj-67	93	1	in	in	ADP
emaj-67	93	2	academic	academic	ADJ
emaj-67	93	3	studies	study	NOUN
emaj-67	93	4	,	,	PUNCT
emaj-67	93	5	until	until	SCONJ
emaj-67	93	6	1980	1980	NUM
emaj-67	93	7	’s	’s	PART
emaj-67	93	8	the	the	DET
emaj-67	93	9	general	general	ADJ
emaj-67	93	10	perspective	perspective	NOUN
emaj-67	93	11	of	of	ADP
emaj-67	93	12	strategic	strategic	ADJ
emaj-67	93	13	management	management	NOUN
emaj-67	93	14	is	be	AUX
emaj-67	93	15	regarded	regard	VERB
emaj-67	93	16	to	to	PART
emaj-67	93	17	be	be	AUX
emaj-67	93	18	broad	broad	ADJ
emaj-67	93	19	and	and	CCONJ
emaj-67	93	20	non	non	ADJ
emaj-67	93	21	-	-	ADJ
emaj-67	93	22	distinctive	distinctive	ADJ
emaj-67	93	23	among	among	ADP
emaj-67	93	24	types	type	NOUN
emaj-67	93	25	of	of	ADP
emaj-67	93	26	businesses	business	NOUN
emaj-67	93	27	,	,	PUNCT
emaj-67	93	28	assuming	assume	VERB
emaj-67	93	29	a	a	DET
emaj-67	93	30	general	general	ADJ
emaj-67	93	31	applicability	applicability	NOUN
emaj-67	93	32	of	of	ADP
emaj-67	93	33	strategic	strategic	ADJ
emaj-67	93	34	management	management	NOUN
emaj-67	93	35	concepts	concept	NOUN
emaj-67	93	36	and	and	CCONJ
emaj-67	93	37	processes	process	NOUN
emaj-67	93	38	of	of	ADP
emaj-67	93	39	large	large	ADJ
emaj-67	93	40	firms	firm	NOUN
emaj-67	93	41	to	to	ADP
emaj-67	93	42	all	all	DET
emaj-67	93	43	businesses	business	NOUN
emaj-67	93	44	(	(	PUNCT
emaj-67	93	45	davig,1986	davig,1986	NOUN
emaj-67	93	46	)	)	PUNCT
emaj-67	93	47	.	.	PUNCT
emaj-67	94	1	among	among	ADP
emaj-67	94	2	the	the	DET
emaj-67	94	3	few	few	ADJ
emaj-67	94	4	researchers	researcher	NOUN
emaj-67	94	5	whose	whose	DET
emaj-67	94	6	views	view	NOUN
emaj-67	94	7	contrasted	contrast	VERB
emaj-67	94	8	with	with	ADP
emaj-67	94	9	this	this	DET
emaj-67	94	10	generalization	generalization	NOUN
emaj-67	94	11	were	be	AUX
emaj-67	94	12	cohn	cohn	PROPN
emaj-67	94	13	and	and	CCONJ
emaj-67	94	14	lindberg	lindberg	PROPN
emaj-67	94	15	(	(	PUNCT
emaj-67	94	16	1972	1972	NUM
emaj-67	94	17	)	)	PUNCT
emaj-67	94	18	,	,	PUNCT
emaj-67	94	19	who	who	PRON
emaj-67	94	20	stated	state	VERB
emaj-67	94	21	that	that	SCONJ
emaj-67	94	22	smaller	small	ADJ
emaj-67	94	23	firms	firm	NOUN
emaj-67	94	24	needed	need	VERB
emaj-67	94	25	specific	specific	ADJ
emaj-67	94	26	strategies	strategy	NOUN
emaj-67	94	27	for	for	ADP
emaj-67	94	28	survival	survival	NOUN
emaj-67	94	29	and	and	CCONJ
emaj-67	94	30	growth	growth	NOUN
emaj-67	94	31	,	,	PUNCT
emaj-67	94	32	pleitner	pleitner	NOUN
emaj-67	94	33	,	,	PUNCT
emaj-67	94	34	et.al	et.al	PROPN
emaj-67	94	35	.	.	PUNCT
emaj-67	95	1	(	(	PUNCT
emaj-67	95	2	1989	1989	NUM
emaj-67	95	3	:	:	PUNCT
emaj-67	95	4	72	72	NUM
emaj-67	95	5	)	)	PUNCT
emaj-67	95	6	who	who	PRON
emaj-67	95	7	pointed	point	VERB
emaj-67	95	8	out	out	ADP
emaj-67	95	9	the	the	DET
emaj-67	95	10	criteria	criterion	NOUN
emaj-67	95	11	of	of	ADP
emaj-67	95	12	firm	firm	ADJ
emaj-67	95	13	size	size	NOUN
emaj-67	95	14	and	and	CCONJ
emaj-67	95	15	entrepreneurial	entrepreneurial	ADJ
emaj-67	95	16	types	type	NOUN
emaj-67	95	17	as	as	ADP
emaj-67	95	18	the	the	DET
emaj-67	95	19	two	two	NUM
emaj-67	95	20	bases	basis	NOUN
emaj-67	95	21	of	of	ADP
emaj-67	95	22	distinction	distinction	NOUN
emaj-67	95	23	between	between	ADP
emaj-67	95	24	management	management	NOUN
emaj-67	95	25	of	of	ADP
emaj-67	95	26	companies	company	NOUN
emaj-67	95	27	,	,	PUNCT
emaj-67	95	28	and	and	CCONJ
emaj-67	95	29	carter	carter	PROPN
emaj-67	95	30	(	(	PUNCT
emaj-67	95	31	1990	1990	NUM
emaj-67	95	32	)	)	PUNCT
emaj-67	95	33	who	who	PRON
emaj-67	95	34	suggested	suggest	VERB
emaj-67	95	35	that	that	SCONJ
emaj-67	95	36	small	small	ADJ
emaj-67	95	37	companies	company	NOUN
emaj-67	95	38	faced	face	VERB
emaj-67	95	39	higher	high	ADJ
emaj-67	95	40	adaptation	adaptation	NOUN
emaj-67	95	41	problems	problem	NOUN
emaj-67	95	42	due	due	ADJ
emaj-67	95	43	to	to	ADP
emaj-67	95	44	“	"	PUNCT
emaj-67	95	45	higher	high	ADJ
emaj-67	95	46	regulatory	regulatory	ADJ
emaj-67	95	47	and	and	CCONJ
emaj-67	95	48	competitive	competitive	ADJ
emaj-67	95	49	uncertainty	uncertainty	NOUN
emaj-67	95	50	”	"	PUNCT
emaj-67	95	51	(	(	PUNCT
emaj-67	95	52	carter	carter	NOUN
emaj-67	95	53	,	,	PUNCT
emaj-67	95	54	1990	1990	NUM
emaj-67	95	55	)	)	PUNCT
emaj-67	95	56	.	.	PUNCT
emaj-67	96	1	in	in	ADP
emaj-67	96	2	this	this	DET
emaj-67	96	3	new	new	ADJ
emaj-67	96	4	stream	stream	NOUN
emaj-67	96	5	of	of	ADP
emaj-67	96	6	thought	thought	NOUN
emaj-67	96	7	,	,	PUNCT
emaj-67	96	8	entrepreneur	entrepreneur	NOUN
emaj-67	96	9	and	and	CCONJ
emaj-67	96	10	entrepreneurial	entrepreneurial	ADJ
emaj-67	96	11	characteristics	characteristic	NOUN
emaj-67	96	12	were	be	AUX
emaj-67	96	13	considered	consider	VERB
emaj-67	96	14	to	to	PART
emaj-67	96	15	be	be	AUX
emaj-67	96	16	the	the	DET
emaj-67	96	17	core	core	NOUN
emaj-67	96	18	of	of	ADP
emaj-67	96	19	the	the	DET
emaj-67	96	20	discussion	discussion	NOUN
emaj-67	96	21	.	.	PUNCT
emaj-67	97	1	(	(	PUNCT
emaj-67	97	2	dean	dean	PROPN
emaj-67	97	3	,	,	PUNCT
emaj-67	97	4	brown	brown	NOUN
emaj-67	97	5	and	and	CCONJ
emaj-67	97	6	bamford,1998	bamford,1998	NOUN
emaj-67	97	7	)	)	PUNCT
emaj-67	97	8	.	.	PUNCT
emaj-67	98	1	a	a	DET
emaj-67	98	2	recent	recent	ADJ
emaj-67	98	3	study	study	NOUN
emaj-67	98	4	by	by	ADP
emaj-67	98	5	liberman	liberman	PROPN
emaj-67	98	6	,	,	PUNCT
emaj-67	98	7	jaoni	jaoni	NOUN
emaj-67	98	8	and	and	CCONJ
emaj-67	98	9	hooper	hooper	PROPN
emaj-67	98	10	(	(	PUNCT
emaj-67	98	11	2010	2010	NUM
emaj-67	98	12	)	)	PUNCT
emaj-67	98	13	supported	support	VERB
emaj-67	98	14	that	that	DET
emaj-67	98	15	argument	argument	NOUN
emaj-67	98	16	,	,	PUNCT
emaj-67	98	17	revealing	reveal	VERB
emaj-67	98	18	that	that	SCONJ
emaj-67	98	19	,	,	PUNCT
emaj-67	98	20	personal	personal	ADJ
emaj-67	98	21	characteristics	characteristic	NOUN
emaj-67	98	22	of	of	ADP
emaj-67	98	23	sme	sme	PROPN
emaj-67	98	24	owner	owner	NOUN
emaj-67	98	25	-	-	PUNCT
emaj-67	98	26	managers	manager	NOUN
emaj-67	98	27	,	,	PUNCT
emaj-67	98	28	such	such	ADJ
emaj-67	98	29	as	as	ADP
emaj-67	98	30	experience	experience	NOUN
emaj-67	98	31	,	,	PUNCT
emaj-67	98	32	social	social	ADJ
emaj-67	98	33	relationships	relationship	NOUN
emaj-67	98	34	,	,	PUNCT
emaj-67	98	35	level	level	NOUN
emaj-67	98	36	of	of	ADP
emaj-67	98	37	information	information	NOUN
emaj-67	98	38	and	and	CCONJ
emaj-67	98	39	ethical	ethical	ADJ
emaj-67	98	40	values	value	NOUN
emaj-67	98	41	,	,	PUNCT
emaj-67	98	42	strongly	strongly	ADV
emaj-67	98	43	affects	affect	VERB
emaj-67	98	44	strategic	strategic	ADJ
emaj-67	98	45	decision	decision	NOUN
emaj-67	98	46	-	-	PUNCT
emaj-67	98	47	making	make	VERB
emaj-67	98	48	processes	process	NOUN
emaj-67	98	49	in	in	ADP
emaj-67	98	50	micro	micro	ADJ
emaj-67	98	51	enterprises	enterprise	NOUN
emaj-67	98	52	,	,	PUNCT
emaj-67	98	53	while	while	SCONJ
emaj-67	98	54	further	further	ADJ
emaj-67	98	55	models	model	NOUN
emaj-67	98	56	and	and	CCONJ
emaj-67	98	57	analyses	analysis	NOUN
emaj-67	98	58	regarding	regard	VERB
emaj-67	98	59	the	the	DET
emaj-67	98	60	distinctions	distinction	NOUN
emaj-67	98	61	between	between	ADP
emaj-67	98	62	large	large	ADJ
emaj-67	98	63	and	and	CCONJ
emaj-67	98	64	small	small	ADJ
emaj-67	98	65	companies	company	NOUN
emaj-67	98	66	were	be	AUX
emaj-67	98	67	not	not	PART
emaj-67	98	68	limited	limit	VERB
emaj-67	98	69	solely	solely	ADV
emaj-67	98	70	to	to	ADP
emaj-67	98	71	entrepreneurial	entrepreneurial	ADJ
emaj-67	98	72	characteristics	characteristic	NOUN
emaj-67	98	73	,	,	PUNCT
emaj-67	98	74	taking	take	VERB
emaj-67	98	75	other	other	ADJ
emaj-67	98	76	factors	factor	NOUN
emaj-67	98	77	e.g.	e.g.	ADV
emaj-67	98	78	industry	industry	NOUN
emaj-67	98	79	environment	environment	NOUN
emaj-67	98	80	,	,	PUNCT
emaj-67	98	81	firm	firm	ADJ
emaj-67	98	82	specific	specific	ADJ
emaj-67	98	83	competitive	competitive	ADJ
emaj-67	98	84	behaviour	behaviour	NOUN
emaj-67	98	85	and	and	CCONJ
emaj-67	98	86	strategic	strategic	ADJ
emaj-67	98	87	decision	decision	NOUN
emaj-67	98	88	making	make	VERB
emaj-67	98	89	processes	process	NOUN
emaj-67	98	90	in	in	ADP
emaj-67	98	91	these	these	DET
emaj-67	98	92	firms	firm	NOUN
emaj-67	98	93	,	,	PUNCT
emaj-67	98	94	into	into	ADP
emaj-67	98	95	consideration	consideration	NOUN
emaj-67	98	96	.	.	PUNCT
emaj-67	99	1	in	in	ADP
emaj-67	99	2	an	an	DET
emaj-67	99	3	empirical	empirical	ADJ
emaj-67	99	4	study	study	NOUN
emaj-67	99	5	,	,	PUNCT
emaj-67	99	6	chen	chen	PROPN
emaj-67	99	7	and	and	CCONJ
emaj-67	99	8	hambrick	hambrick	PROPN
emaj-67	99	9	(	(	PUNCT
emaj-67	99	10	1995	1995	NUM
emaj-67	99	11	)	)	PUNCT
emaj-67	99	12	studied	study	VERB
emaj-67	99	13	28	28	NUM
emaj-67	99	14	us	us	PROPN
emaj-67	99	15	airline	airline	NOUN
emaj-67	99	16	companies	company	NOUN
emaj-67	99	17	and	and	CCONJ
emaj-67	99	18	found	find	VERB
emaj-67	99	19	out	out	ADP
emaj-67	99	20	that	that	SCONJ
emaj-67	99	21	,	,	PUNCT
emaj-67	99	22	small	small	ADJ
emaj-67	99	23	business	business	NOUN
emaj-67	99	24	competitive	competitive	ADJ
emaj-67	99	25	behavior	behavior	NOUN
emaj-67	99	26	is	be	AUX
emaj-67	99	27	different	different	ADJ
emaj-67	99	28	from	from	ADP
emaj-67	99	29	that	that	PRON
emaj-67	99	30	of	of	ADP
emaj-67	99	31	larger	large	ADJ
emaj-67	99	32	firms	firm	NOUN
emaj-67	99	33	and	and	CCONJ
emaj-67	99	34	suggested	suggest	VERB
emaj-67	99	35	that	that	SCONJ
emaj-67	99	36	,	,	PUNCT
emaj-67	99	37	small	small	ADJ
emaj-67	99	38	firms	firm	NOUN
emaj-67	99	39	had	have	VERB
emaj-67	99	40	higher	high	ADJ
emaj-67	99	41	speed	speed	NOUN
emaj-67	99	42	in	in	ADP
emaj-67	99	43	initiating	initiate	VERB
emaj-67	99	44	strategic	strategic	ADJ
emaj-67	99	45	behavior	behavior	NOUN
emaj-67	99	46	but	but	CCONJ
emaj-67	99	47	were	be	AUX
emaj-67	99	48	low	low	ADJ
emaj-67	99	49	-	-	PUNCT
emaj-67	99	50	key	key	ADJ
emaj-67	99	51	,	,	PUNCT
emaj-67	99	52	even	even	ADV
emaj-67	99	53	secretive	secretive	ADJ
emaj-67	99	54	in	in	ADP
emaj-67	99	55	their	their	PRON
emaj-67	99	56	strategy	strategy	NOUN
emaj-67	99	57	implementation	implementation	NOUN
emaj-67	99	58	.	.	PUNCT
emaj-67	100	1	following	follow	VERB
emaj-67	100	2	their	their	PRON
emaj-67	100	3	study	study	NOUN
emaj-67	100	4	,	,	PUNCT
emaj-67	100	5	dean	dean	PROPN
emaj-67	100	6	,	,	PUNCT
emaj-67	100	7	brown	brown	ADJ
emaj-67	100	8	and	and	CCONJ
emaj-67	100	9	bramford	bramford	NOUN
emaj-67	100	10	(	(	PUNCT
emaj-67	100	11	1998	1998	NUM
emaj-67	100	12	)	)	PUNCT
emaj-67	100	13	conducted	conduct	VERB
emaj-67	100	14	an	an	DET
emaj-67	100	15	empirical	empirical	ADJ
emaj-67	100	16	research	research	NOUN
emaj-67	100	17	on	on	ADP
emaj-67	100	18	a	a	DET
emaj-67	100	19	large	large	ADJ
emaj-67	100	20	sample	sample	NOUN
emaj-67	100	21	of	of	ADP
emaj-67	100	22	us	we	PRON
emaj-67	100	23	small	small	ADJ
emaj-67	100	24	and	and	CCONJ
emaj-67	100	25	large	large	ADJ
emaj-67	100	26	manufacturing	manufacturing	NOUN
emaj-67	100	27	firms	firm	NOUN
emaj-67	100	28	,	,	PUNCT
emaj-67	100	29	where	where	SCONJ
emaj-67	100	30	they	they	PRON
emaj-67	100	31	found	find	VERB
emaj-67	100	32	strong	strong	ADJ
emaj-67	100	33	volume	volume	NOUN
emaj-67	100	34	5	5	NUM
emaj-67	100	35	no	no	DET
emaj-67	100	36	1	1	NUM
emaj-67	100	37	(	(	PUNCT
emaj-67	100	38	2015	2015	NUM
emaj-67	100	39	)	)	PUNCT
emaj-67	100	40	|	|	ADV
emaj-67	100	41	issn	issn	VERB
emaj-67	100	42	2158	2158	NUM
emaj-67	100	43	-	-	SYM
emaj-67	100	44	8708	8708	NUM
emaj-67	100	45	(	(	PUNCT
emaj-67	100	46	online	online	NOUN
emaj-67	100	47	)	)	PUNCT
emaj-67	100	48	|	|	ADV
emaj-67	100	49	doi	doi	X
emaj-67	100	50	10.5195	10.5195	NUM
emaj-67	100	51	/	/	SYM
emaj-67	100	52	emaj.2015.67	emaj.2015.67	NOUN
emaj-67	100	53	|	|	ADV
emaj-67	100	54	http://emaj.pitt.edu	http://emaj.pitt.edu	X
emaj-67	100	55	financial	financial	ADJ
emaj-67	100	56	management	management	NOUN
emaj-67	100	57	challenges	challenge	NOUN
emaj-67	100	58	in	in	ADP
emaj-67	100	59	small	small	ADJ
emaj-67	100	60	and	and	CCONJ
emaj-67	100	61	medium	medium	ADJ
emaj-67	100	62	-	-	PUNCT
emaj-67	100	63	sized	sized	ADJ
emaj-67	100	64	enterprises	enterprise	NOUN
emaj-67	100	65	:	:	PUNCT
emaj-67	100	66	a	a	DET
emaj-67	100	67	strategic	strategic	ADJ
emaj-67	100	68	management	management	NOUN
emaj-67	100	69	approach	approach	NOUN
emaj-67	100	70	page	page	NOUN
emaj-67	100	71	|30|	|30|	VERB
emaj-67	100	72	emerging	emerge	VERB
emaj-67	100	73	markets	market	NOUN
emaj-67	100	74	journal	journal	NOUN
emaj-67	100	75	evidence	evidence	NOUN
emaj-67	100	76	for	for	ADP
emaj-67	100	77	their	their	PRON
emaj-67	100	78	proposition	proposition	NOUN
emaj-67	100	79	that	that	SCONJ
emaj-67	100	80	“	"	PUNCT
emaj-67	100	81	small	small	ADJ
emaj-67	100	82	and	and	CCONJ
emaj-67	100	83	large	large	ADJ
emaj-67	100	84	firms	firm	NOUN
emaj-67	100	85	possess	possess	VERB
emaj-67	100	86	different	different	ADJ
emaj-67	100	87	resources	resource	NOUN
emaj-67	100	88	and	and	CCONJ
emaj-67	100	89	capabilities	capability	NOUN
emaj-67	100	90	that	that	PRON
emaj-67	100	91	make	make	VERB
emaj-67	100	92	them	they	PRON
emaj-67	100	93	particularly	particularly	ADV
emaj-67	100	94	well	well	ADV
emaj-67	100	95	suited	suited	ADJ
emaj-67	100	96	to	to	ADP
emaj-67	100	97	different	different	ADJ
emaj-67	100	98	environmental	environmental	ADJ
emaj-67	100	99	contexts	contexts	NOUN
emaj-67	100	100	”	"	PUNCT
emaj-67	100	101	.	.	PUNCT
emaj-67	101	1	due	due	ADP
emaj-67	101	2	to	to	ADP
emaj-67	101	3	the	the	DET
emaj-67	101	4	growing	grow	VERB
emaj-67	101	5	interest	interest	NOUN
emaj-67	101	6	to	to	ADP
emaj-67	101	7	the	the	DET
emaj-67	101	8	impact	impact	NOUN
emaj-67	101	9	of	of	ADP
emaj-67	101	10	strategic	strategic	ADJ
emaj-67	101	11	management	management	NOUN
emaj-67	101	12	on	on	ADP
emaj-67	101	13	the	the	DET
emaj-67	101	14	improvement	improvement	NOUN
emaj-67	101	15	of	of	ADP
emaj-67	101	16	sme	sme	NOUN
emaj-67	101	17	performance	performance	NOUN
emaj-67	101	18	,	,	PUNCT
emaj-67	101	19	the	the	DET
emaj-67	101	20	role	role	NOUN
emaj-67	101	21	of	of	ADP
emaj-67	101	22	financial	financial	ADJ
emaj-67	101	23	decisions	decision	NOUN
emaj-67	101	24	and	and	CCONJ
emaj-67	101	25	actions	action	NOUN
emaj-67	101	26	within	within	ADP
emaj-67	101	27	the	the	DET
emaj-67	101	28	overall	overall	ADJ
emaj-67	101	29	strategic	strategic	ADJ
emaj-67	101	30	management	management	NOUN
emaj-67	101	31	system	system	NOUN
emaj-67	101	32	is	be	AUX
emaj-67	101	33	becoming	become	VERB
emaj-67	101	34	more	more	ADV
emaj-67	101	35	popular	popular	ADJ
emaj-67	101	36	among	among	ADP
emaj-67	101	37	the	the	DET
emaj-67	101	38	scholars	scholar	NOUN
emaj-67	101	39	,	,	PUNCT
emaj-67	101	40	particularly	particularly	ADV
emaj-67	101	41	after	after	ADP
emaj-67	101	42	the	the	DET
emaj-67	101	43	introduction	introduction	NOUN
emaj-67	101	44	of	of	ADP
emaj-67	101	45	the	the	DET
emaj-67	101	46	recent	recent	ADJ
emaj-67	101	47	strategic	strategic	ADJ
emaj-67	101	48	financial	financial	ADJ
emaj-67	101	49	management	management	NOUN
emaj-67	101	50	theory	theory	NOUN
emaj-67	101	51	by	by	ADP
emaj-67	101	52	liu	liu	PROPN
emaj-67	101	53	,	,	PUNCT
emaj-67	101	54	in	in	ADP
emaj-67	101	55	2010	2010	NUM
emaj-67	101	56	.	.	PUNCT
emaj-67	102	1	the	the	DET
emaj-67	102	2	theory	theory	NOUN
emaj-67	102	3	and	and	CCONJ
emaj-67	102	4	its	its	PRON
emaj-67	102	5	implications	implication	NOUN
emaj-67	102	6	on	on	ADP
emaj-67	102	7	the	the	DET
emaj-67	102	8	practices	practice	NOUN
emaj-67	102	9	of	of	ADP
emaj-67	102	10	financial	financial	ADJ
emaj-67	102	11	management	management	NOUN
emaj-67	102	12	both	both	CCONJ
emaj-67	102	13	at	at	ADP
emaj-67	102	14	the	the	DET
emaj-67	102	15	international	international	ADJ
emaj-67	102	16	context	context	NOUN
emaj-67	102	17	and	and	CCONJ
emaj-67	102	18	in	in	ADP
emaj-67	102	19	turkey	turkey	NOUN
emaj-67	102	20	,	,	PUNCT
emaj-67	102	21	are	be	AUX
emaj-67	102	22	analyzed	analyze	VERB
emaj-67	102	23	in	in	ADP
emaj-67	102	24	the	the	DET
emaj-67	102	25	following	follow	VERB
emaj-67	102	26	section	section	NOUN
emaj-67	102	27	.	.	PUNCT
emaj-67	103	1	strategic	strategic	ADJ
emaj-67	103	2	financial	financial	ADJ
emaj-67	103	3	management	management	NOUN
emaj-67	103	4	practices	practice	NOUN
emaj-67	103	5	after	after	ADP
emaj-67	103	6	the	the	DET
emaj-67	103	7	studies	study	NOUN
emaj-67	103	8	showing	show	VERB
emaj-67	103	9	that	that	SCONJ
emaj-67	103	10	“	"	PUNCT
emaj-67	103	11	the	the	DET
emaj-67	103	12	main	main	ADJ
emaj-67	103	13	causes	cause	NOUN
emaj-67	103	14	of	of	ADP
emaj-67	103	15	business	business	NOUN
emaj-67	103	16	failure	failure	NOUN
emaj-67	103	17	are	be	AUX
emaj-67	103	18	the	the	DET
emaj-67	103	19	lack	lack	NOUN
emaj-67	103	20	of	of	ADP
emaj-67	103	21	financial	financial	ADJ
emaj-67	103	22	planning	planning	NOUN
emaj-67	103	23	,	,	PUNCT
emaj-67	103	24	limited	limited	ADJ
emaj-67	103	25	access	access	NOUN
emaj-67	103	26	to	to	ADP
emaj-67	103	27	funding	funding	NOUN
emaj-67	103	28	,	,	PUNCT
emaj-67	103	29	lack	lack	NOUN
emaj-67	103	30	of	of	ADP
emaj-67	103	31	capital	capital	NOUN
emaj-67	103	32	,	,	PUNCT
emaj-67	103	33	unplanned	unplanned	ADJ
emaj-67	103	34	growth	growth	NOUN
emaj-67	103	35	,	,	PUNCT
emaj-67	103	36	low	low	ADJ
emaj-67	103	37	strategic	strategic	ADJ
emaj-67	103	38	and	and	CCONJ
emaj-67	103	39	financial	financial	ADJ
emaj-67	103	40	projection	projection	NOUN
emaj-67	103	41	,	,	PUNCT
emaj-67	103	42	excessive	excessive	ADJ
emaj-67	103	43	fixed	fix	VERB
emaj-67	103	44	-	-	PUNCT
emaj-67	103	45	asset	asset	NOUN
emaj-67	103	46	investment	investment	NOUN
emaj-67	103	47	and	and	CCONJ
emaj-67	103	48	capital	capital	NOUN
emaj-67	103	49	mismanagement	mismanagement	NOUN
emaj-67	103	50	”	"	PUNCT
emaj-67	103	51	(	(	PUNCT
emaj-67	103	52	salazar	salazar	NOUN
emaj-67	103	53	,	,	PUNCT
emaj-67	103	54	soto&mosqueda	soto&mosqueda	PROPN
emaj-67	103	55	,	,	PUNCT
emaj-67	103	56	2012	2012	NUM
emaj-67	103	57	)	)	PUNCT
emaj-67	103	58	,	,	PUNCT
emaj-67	103	59	the	the	DET
emaj-67	103	60	concept	concept	NOUN
emaj-67	103	61	of	of	ADP
emaj-67	103	62	strategic	strategic	ADJ
emaj-67	103	63	financial	financial	ADJ
emaj-67	103	64	management	management	NOUN
emaj-67	103	65	practices	practice	NOUN
emaj-67	103	66	in	in	ADP
emaj-67	103	67	enterprises	enterprise	NOUN
emaj-67	103	68	started	start	VERB
emaj-67	103	69	to	to	PART
emaj-67	103	70	gain	gain	VERB
emaj-67	103	71	popularity	popularity	NOUN
emaj-67	103	72	among	among	ADP
emaj-67	103	73	researchers	researcher	NOUN
emaj-67	103	74	.	.	PUNCT
emaj-67	104	1	strategic	strategic	ADJ
emaj-67	104	2	financial	financial	ADJ
emaj-67	104	3	management	management	NOUN
emaj-67	104	4	(	(	PUNCT
emaj-67	104	5	sfm	sfm	PROPN
emaj-67	104	6	)	)	PUNCT
emaj-67	104	7	refers	refer	VERB
emaj-67	104	8	to	to	ADP
emaj-67	104	9	“	"	PUNCT
emaj-67	104	10	financial	financial	ADJ
emaj-67	104	11	management	management	NOUN
emaj-67	104	12	theories	theory	NOUN
emaj-67	104	13	according	accord	VERB
emaj-67	104	14	to	to	ADP
emaj-67	104	15	which	which	PRON
emaj-67	104	16	financing	financing	NOUN
emaj-67	104	17	should	should	AUX
emaj-67	104	18	be	be	AUX
emaj-67	104	19	conducted	conduct	VERB
emaj-67	104	20	in	in	ADP
emaj-67	104	21	the	the	DET
emaj-67	104	22	most	most	ADV
emaj-67	104	23	proper	proper	ADJ
emaj-67	104	24	way	way	NOUN
emaj-67	104	25	,	,	PUNCT
emaj-67	104	26	the	the	DET
emaj-67	104	27	collected	collect	VERB
emaj-67	104	28	capital	capital	NOUN
emaj-67	104	29	should	should	AUX
emaj-67	104	30	be	be	AUX
emaj-67	104	31	utilized	utilize	VERB
emaj-67	104	32	and	and	CCONJ
emaj-67	104	33	managed	manage	VERB
emaj-67	104	34	in	in	ADP
emaj-67	104	35	the	the	DET
emaj-67	104	36	most	most	ADV
emaj-67	104	37	effective	effective	ADJ
emaj-67	104	38	way	way	NOUN
emaj-67	104	39	in	in	ADP
emaj-67	104	40	enterprises	enterprise	NOUN
emaj-67	104	41	and	and	CCONJ
emaj-67	104	42	decisions	decision	NOUN
emaj-67	104	43	on	on	ADP
emaj-67	104	44	the	the	DET
emaj-67	104	45	reinvestment	reinvestment	NOUN
emaj-67	104	46	and	and	CCONJ
emaj-67	104	47	distribution	distribution	NOUN
emaj-67	104	48	of	of	ADP
emaj-67	104	49	profits	profit	NOUN
emaj-67	104	50	should	should	AUX
emaj-67	104	51	be	be	AUX
emaj-67	104	52	made	make	VERB
emaj-67	104	53	most	most	ADV
emaj-67	104	54	reasonably	reasonably	ADJ
emaj-67	104	55	”	"	PUNCT
emaj-67	104	56	(	(	PUNCT
emaj-67	104	57	liu	liu	PROPN
emaj-67	104	58	,	,	PUNCT
emaj-67	104	59	2010	2010	NUM
emaj-67	104	60	)	)	PUNCT
emaj-67	104	61	.	.	PUNCT
emaj-67	105	1	strategic	strategic	ADJ
emaj-67	105	2	financial	financial	ADJ
emaj-67	105	3	management	management	NOUN
emaj-67	105	4	consists	consist	VERB
emaj-67	105	5	of	of	ADP
emaj-67	105	6	“	"	PUNCT
emaj-67	105	7	financial	financial	ADJ
emaj-67	105	8	strategies	strategy	NOUN
emaj-67	105	9	which	which	PRON
emaj-67	105	10	are	be	AUX
emaj-67	105	11	goals	goal	NOUN
emaj-67	105	12	,	,	PUNCT
emaj-67	105	13	patterns	pattern	NOUN
emaj-67	105	14	or	or	CCONJ
emaj-67	105	15	alternatives	alternative	NOUN
emaj-67	105	16	designed	design	VERB
emaj-67	105	17	to	to	PART
emaj-67	105	18	improve	improve	VERB
emaj-67	105	19	and	and	CCONJ
emaj-67	105	20	optimize	optimize	VERB
emaj-67	105	21	financial	financial	ADJ
emaj-67	105	22	management	management	NOUN
emaj-67	105	23	in	in	ADP
emaj-67	105	24	order	order	NOUN
emaj-67	105	25	to	to	PART
emaj-67	105	26	achieve	achieve	VERB
emaj-67	105	27	corporate	corporate	ADJ
emaj-67	105	28	results	result	NOUN
emaj-67	105	29	”	"	PUNCT
emaj-67	105	30	where	where	SCONJ
emaj-67	105	31	financial	financial	ADJ
emaj-67	105	32	strategy	strategy	NOUN
emaj-67	105	33	“	"	PUNCT
emaj-67	105	34	represents	represent	VERB
emaj-67	105	35	a	a	DET
emaj-67	105	36	path	path	NOUN
emaj-67	105	37	to	to	PART
emaj-67	105	38	achieve	achieve	VERB
emaj-67	105	39	and	and	CCONJ
emaj-67	105	40	maintain	maintain	VERB
emaj-67	105	41	business	business	NOUN
emaj-67	105	42	competitiveness	competitiveness	NOUN
emaj-67	105	43	and	and	CCONJ
emaj-67	105	44	position	position	VERB
emaj-67	105	45	a	a	DET
emaj-67	105	46	company	company	NOUN
emaj-67	105	47	as	as	ADP
emaj-67	105	48	a	a	DET
emaj-67	105	49	world	world	NOUN
emaj-67	105	50	-	-	PUNCT
emaj-67	105	51	class	class	NOUN
emaj-67	105	52	organization	organization	NOUN
emaj-67	105	53	”	"	PUNCT
emaj-67	105	54	(	(	PUNCT
emaj-67	105	55	salazar	salazar	NOUN
emaj-67	105	56	,	,	PUNCT
emaj-67	105	57	et.al	et.al	PROPN
emaj-67	105	58	,	,	PUNCT
emaj-67	105	59	2012	2012	NUM
emaj-67	105	60	)	)	PUNCT
emaj-67	105	61	.	.	PUNCT
emaj-67	106	1	studies	study	NOUN
emaj-67	106	2	show	show	VERB
emaj-67	106	3	that	that	SCONJ
emaj-67	106	4	,	,	PUNCT
emaj-67	106	5	despite	despite	SCONJ
emaj-67	106	6	the	the	DET
emaj-67	106	7	importance	importance	NOUN
emaj-67	106	8	of	of	ADP
emaj-67	106	9	strategic	strategic	ADJ
emaj-67	106	10	thinking	thinking	NOUN
emaj-67	106	11	and	and	CCONJ
emaj-67	106	12	implementation	implementation	NOUN
emaj-67	106	13	on	on	ADP
emaj-67	106	14	the	the	DET
emaj-67	106	15	conduct	conduct	NOUN
emaj-67	106	16	of	of	ADP
emaj-67	106	17	financial	financial	ADJ
emaj-67	106	18	management	management	NOUN
emaj-67	106	19	in	in	ADP
emaj-67	106	20	smes	sme	NOUN
emaj-67	106	21	which	which	PRON
emaj-67	106	22	have	have	VERB
emaj-67	106	23	to	to	PART
emaj-67	106	24	operate	operate	VERB
emaj-67	106	25	in	in	ADP
emaj-67	106	26	contexts	context	NOUN
emaj-67	106	27	of	of	ADP
emaj-67	106	28	high	high	ADJ
emaj-67	106	29	risks	risk	NOUN
emaj-67	106	30	and	and	CCONJ
emaj-67	106	31	uncertainty	uncertainty	NOUN
emaj-67	106	32	with	with	ADP
emaj-67	106	33	limited	limited	ADJ
emaj-67	106	34	resources	resource	NOUN
emaj-67	106	35	,	,	PUNCT
emaj-67	106	36	sme	sme	PROPN
emaj-67	106	37	owner	owner	NOUN
emaj-67	106	38	/	/	SYM
emaj-67	106	39	managers	manager	NOUN
emaj-67	106	40	regard	regard	VERB
emaj-67	106	41	production	production	NOUN
emaj-67	106	42	/	/	SYM
emaj-67	106	43	service	service	NOUN
emaj-67	106	44	or	or	CCONJ
emaj-67	106	45	marketing	marketing	NOUN
emaj-67	106	46	functions	function	NOUN
emaj-67	106	47	as	as	ADP
emaj-67	106	48	priorities	priority	NOUN
emaj-67	106	49	particularly	particularly	ADV
emaj-67	106	50	in	in	ADP
emaj-67	106	51	the	the	DET
emaj-67	106	52	startup	startup	NOUN
emaj-67	106	53	phase	phase	NOUN
emaj-67	106	54	of	of	ADP
emaj-67	106	55	new	new	ADJ
emaj-67	106	56	ventures	venture	NOUN
emaj-67	106	57	,	,	PUNCT
emaj-67	106	58	which	which	PRON
emaj-67	106	59	eventually	eventually	ADV
emaj-67	106	60	results	result	VERB
emaj-67	106	61	with	with	ADP
emaj-67	106	62	poor	poor	ADJ
emaj-67	106	63	financial	financial	ADJ
emaj-67	106	64	management	management	NOUN
emaj-67	106	65	,	,	PUNCT
emaj-67	106	66	and	and	CCONJ
emaj-67	106	67	in	in	ADP
emaj-67	106	68	most	most	ADJ
emaj-67	106	69	cases	case	NOUN
emaj-67	106	70	failure	failure	NOUN
emaj-67	106	71	of	of	ADP
emaj-67	106	72	business	business	NOUN
emaj-67	106	73	(	(	PUNCT
emaj-67	106	74	jindrichovska	jindrichovska	PROPN
emaj-67	106	75	,	,	PUNCT
emaj-67	106	76	2013	2013	NUM
emaj-67	106	77	)	)	PUNCT
emaj-67	106	78	.	.	PUNCT
emaj-67	107	1	it	it	PRON
emaj-67	107	2	is	be	AUX
emaj-67	107	3	also	also	ADV
emaj-67	107	4	reported	report	VERB
emaj-67	107	5	that	that	SCONJ
emaj-67	107	6	,	,	PUNCT
emaj-67	107	7	sme	sme	NOUN
emaj-67	107	8	owners	owner	NOUN
emaj-67	107	9	or	or	CCONJ
emaj-67	107	10	entrepreneurs	entrepreneur	NOUN
emaj-67	107	11	,	,	PUNCT
emaj-67	107	12	until	until	SCONJ
emaj-67	107	13	recently	recently	ADV
emaj-67	107	14	have	have	VERB
emaj-67	107	15	a	a	DET
emaj-67	107	16	general	general	ADJ
emaj-67	107	17	tendency	tendency	NOUN
emaj-67	107	18	to	to	PART
emaj-67	107	19	overlook	overlook	VERB
emaj-67	107	20	the	the	DET
emaj-67	107	21	elements	element	NOUN
emaj-67	107	22	of	of	ADP
emaj-67	107	23	strategic	strategic	ADJ
emaj-67	107	24	management	management	NOUN
emaj-67	107	25	(	(	PUNCT
emaj-67	107	26	zimmerer	zimmerer	NOUN
emaj-67	107	27	and	and	CCONJ
emaj-67	107	28	scarborough	scarborough	PROPN
emaj-67	107	29	,	,	PUNCT
emaj-67	107	30	2005	2005	NUM
emaj-67	107	31	)	)	PUNCT
emaj-67	107	32	,	,	PUNCT
emaj-67	107	33	whereas	whereas	SCONJ
emaj-67	107	34	the	the	DET
emaj-67	107	35	lack	lack	NOUN
emaj-67	107	36	of	of	ADP
emaj-67	107	37	“	"	PUNCT
emaj-67	107	38	strategic	strategic	ADJ
emaj-67	107	39	outlook	outlook	NOUN
emaj-67	107	40	”	"	PUNCT
emaj-67	107	41	in	in	ADP
emaj-67	107	42	the	the	DET
emaj-67	107	43	financial	financial	ADJ
emaj-67	107	44	issues	issue	NOUN
emaj-67	107	45	is	be	AUX
emaj-67	107	46	a	a	DET
emaj-67	107	47	major	major	ADJ
emaj-67	107	48	threat	threat	NOUN
emaj-67	107	49	on	on	ADP
emaj-67	107	50	the	the	DET
emaj-67	107	51	longevity	longevity	NOUN
emaj-67	107	52	of	of	ADP
emaj-67	107	53	smes	sme	NOUN
emaj-67	107	54	as	as	SCONJ
emaj-67	107	55	“	"	PUNCT
emaj-67	107	56	many	many	ADJ
emaj-67	107	57	of	of	ADP
emaj-67	107	58	the	the	DET
emaj-67	107	59	factors	factor	NOUN
emaj-67	107	60	that	that	PRON
emaj-67	107	61	contribute	contribute	VERB
emaj-67	107	62	to	to	ADP
emaj-67	107	63	failure	failure	NOUN
emaj-67	107	64	can	can	AUX
emaj-67	107	65	be	be	AUX
emaj-67	107	66	managed	manage	VERB
emaj-67	107	67	properly	properly	ADV
emaj-67	107	68	with	with	ADP
emaj-67	107	69	strategies	strategy	NOUN
emaj-67	107	70	and	and	CCONJ
emaj-67	107	71	financial	financial	ADJ
emaj-67	107	72	decisions	decision	NOUN
emaj-67	107	73	that	that	PRON
emaj-67	107	74	drive	drive	VERB
emaj-67	107	75	growth	growth	NOUN
emaj-67	107	76	and	and	CCONJ
emaj-67	107	77	the	the	DET
emaj-67	107	78	organization	organization	NOUN
emaj-67	107	79	’s	’s	PART
emaj-67	107	80	objectives	objective	NOUN
emaj-67	107	81	”	"	PUNCT
emaj-67	107	82	(	(	PUNCT
emaj-67	107	83	salazar	salazar	PROPN
emaj-67	107	84	,	,	PUNCT
emaj-67	107	85	soto	soto	PROPN
emaj-67	107	86	,	,	PUNCT
emaj-67	107	87	mosqueda	mosqueda	NOUN
emaj-67	107	88	,	,	PUNCT
emaj-67	107	89	2012	2012	NUM
emaj-67	107	90	)	)	PUNCT
emaj-67	107	91	.	.	PUNCT
emaj-67	108	1	while	while	SCONJ
emaj-67	108	2	smes	sme	NOUN
emaj-67	108	3	are	be	AUX
emaj-67	108	4	reportedly	reportedly	ADV
emaj-67	108	5	more	more	ADV
emaj-67	108	6	distant	distant	ADJ
emaj-67	108	7	from	from	ADP
emaj-67	108	8	traditional	traditional	ADJ
emaj-67	108	9	“	"	PUNCT
emaj-67	108	10	deliberate	deliberate	ADJ
emaj-67	108	11	”	"	PUNCT
emaj-67	108	12	approach	approach	NOUN
emaj-67	108	13	of	of	ADP
emaj-67	108	14	strategic	strategic	ADJ
emaj-67	108	15	management	management	NOUN
emaj-67	108	16	which	which	PRON
emaj-67	108	17	strictly	strictly	ADV
emaj-67	108	18	requires	require	VERB
emaj-67	108	19	the	the	DET
emaj-67	108	20	formal	formal	ADJ
emaj-67	108	21	planning	planning	NOUN
emaj-67	108	22	and	and	CCONJ
emaj-67	108	23	controlling	control	VERB
emaj-67	108	24	activities	activity	NOUN
emaj-67	108	25	,	,	PUNCT
emaj-67	108	26	their	their	PRON
emaj-67	108	27	chaotic	chaotic	ADJ
emaj-67	108	28	environment	environment	NOUN
emaj-67	108	29	and	and	CCONJ
emaj-67	108	30	the	the	DET
emaj-67	108	31	limited	limited	ADJ
emaj-67	108	32	resources	resource	NOUN
emaj-67	108	33	force	force	VERB
emaj-67	108	34	them	they	PRON
emaj-67	108	35	to	to	PART
emaj-67	108	36	be	be	AUX
emaj-67	108	37	much	much	ADV
emaj-67	108	38	closer	close	ADJ
emaj-67	108	39	to	to	ADP
emaj-67	108	40	the	the	DET
emaj-67	108	41	“	"	PUNCT
emaj-67	108	42	emergent	emergent	ADJ
emaj-67	108	43	”	"	PUNCT
emaj-67	108	44	strategic	strategic	ADJ
emaj-67	108	45	management	management	NOUN
emaj-67	108	46	approach	approach	NOUN
emaj-67	108	47	led	lead	VERB
emaj-67	108	48	by	by	ADP
emaj-67	108	49	mintzberg	mintzberg	PROPN
emaj-67	108	50	(	(	PUNCT
emaj-67	108	51	1994	1994	NUM
emaj-67	108	52	)	)	PUNCT
emaj-67	108	53	,	,	PUNCT
emaj-67	108	54	which	which	PRON
emaj-67	108	55	is	be	AUX
emaj-67	108	56	more	more	ADV
emaj-67	108	57	flexible	flexible	ADJ
emaj-67	108	58	,	,	PUNCT
emaj-67	108	59	leaving	leave	VERB
emaj-67	108	60	room	room	NOUN
emaj-67	108	61	to	to	ADP
emaj-67	108	62	changes	change	NOUN
emaj-67	108	63	and	and	CCONJ
emaj-67	108	64	developments	development	NOUN
emaj-67	108	65	in	in	ADP
emaj-67	108	66	the	the	DET
emaj-67	108	67	environment	environment	NOUN
emaj-67	108	68	.	.	PUNCT
emaj-67	109	1	however	however	ADV
emaj-67	109	2	,	,	PUNCT
emaj-67	109	3	the	the	DET
emaj-67	109	4	need	need	NOUN
emaj-67	109	5	for	for	ADP
emaj-67	109	6	the	the	DET
emaj-67	109	7	deliberate	deliberate	ADJ
emaj-67	109	8	(	(	PUNCT
emaj-67	109	9	planned	planned	ADJ
emaj-67	109	10	)	)	PUNCT
emaj-67	109	11	strategic	strategic	ADJ
emaj-67	109	12	management	management	NOUN
emaj-67	109	13	is	be	AUX
emaj-67	109	14	evident	evident	ADJ
emaj-67	109	15	in	in	ADP
emaj-67	109	16	the	the	DET
emaj-67	109	17	phases	phase	NOUN
emaj-67	109	18	of	of	ADP
emaj-67	109	19	environmental	environmental	ADJ
emaj-67	109	20	scanning	scanning	NOUN
emaj-67	109	21	and	and	CCONJ
emaj-67	109	22	the	the	DET
emaj-67	109	23	strategy	strategy	NOUN
emaj-67	109	24	formulation	formulation	NOUN
emaj-67	109	25	,	,	PUNCT
emaj-67	109	26	while	while	SCONJ
emaj-67	109	27	the	the	DET
emaj-67	109	28	emergent	emergent	ADJ
emaj-67	109	29	approach	approach	NOUN
emaj-67	109	30	can	can	AUX
emaj-67	109	31	be	be	AUX
emaj-67	109	32	argued	argue	VERB
emaj-67	109	33	to	to	PART
emaj-67	109	34	be	be	AUX
emaj-67	109	35	useful	useful	ADJ
emaj-67	109	36	in	in	ADP
emaj-67	109	37	the	the	DET
emaj-67	109	38	strategy	strategy	NOUN
emaj-67	109	39	implementation	implementation	NOUN
emaj-67	109	40	phase	phase	NOUN
emaj-67	109	41	for	for	ADP
emaj-67	109	42	small	small	ADJ
emaj-67	109	43	and	and	CCONJ
emaj-67	109	44	medium	medium	ADJ
emaj-67	109	45	sized	sized	ADJ
emaj-67	109	46	companies	company	NOUN
emaj-67	109	47	.	.	PUNCT
emaj-67	110	1	within	within	ADP
emaj-67	110	2	the	the	DET
emaj-67	110	3	financial	financial	ADJ
emaj-67	110	4	management	management	NOUN
emaj-67	110	5	literature	literature	NOUN
emaj-67	110	6	,	,	PUNCT
emaj-67	110	7	there	there	PRON
emaj-67	110	8	has	have	AUX
emaj-67	110	9	been	be	AUX
emaj-67	110	10	a	a	DET
emaj-67	110	11	considerable	considerable	ADJ
emaj-67	110	12	amount	amount	NOUN
emaj-67	110	13	of	of	ADP
emaj-67	110	14	research	research	NOUN
emaj-67	110	15	focusing	focus	VERB
emaj-67	110	16	classifying	classifying	NOUN
emaj-67	110	17	of	of	ADP
emaj-67	110	18	main	main	ADJ
emaj-67	110	19	constructs	construct	NOUN
emaj-67	110	20	of	of	ADP
emaj-67	110	21	financial	financial	ADJ
emaj-67	110	22	management	management	NOUN
emaj-67	110	23	.	.	PUNCT
emaj-67	111	1	among	among	ADP
emaj-67	111	2	these	these	PRON
emaj-67	111	3	,	,	PUNCT
emaj-67	111	4	mc	mc	PROPN
emaj-67	111	5	mahon	mahon	PROPN
emaj-67	111	6	,	,	PUNCT
emaj-67	111	7	hutchinson	hutchinson	PROPN
emaj-67	111	8	and	and	CCONJ
emaj-67	111	9	forsaith	forsaith	PROPN
emaj-67	111	10	(	(	PUNCT
emaj-67	111	11	1993	1993	NUM
emaj-67	111	12	)	)	PUNCT
emaj-67	111	13	have	have	AUX
emaj-67	111	14	been	be	AUX
emaj-67	111	15	leading	lead	VERB
emaj-67	111	16	researchers	researcher	NOUN
emaj-67	111	17	,	,	PUNCT
emaj-67	111	18	analyzing	analyze	VERB
emaj-67	111	19	and	and	CCONJ
emaj-67	111	20	categorizing	categorize	VERB
emaj-67	111	21	the	the	DET
emaj-67	111	22	practices	practice	NOUN
emaj-67	111	23	of	of	ADP
emaj-67	111	24	financial	financial	ADJ
emaj-67	111	25	management	management	NOUN
emaj-67	111	26	in	in	ADP
emaj-67	111	27	australia	australia	PROPN
emaj-67	111	28	,	,	PUNCT
emaj-67	111	29	uk	uk	PROPN
emaj-67	111	30	and	and	CCONJ
emaj-67	111	31	us	us	PROPN
emaj-67	111	32	smes	sme	NOUN
emaj-67	111	33	.	.	PUNCT
emaj-67	112	1	later	later	ADV
emaj-67	112	2	,	,	PUNCT
emaj-67	112	3	various	various	ADJ
emaj-67	112	4	scholars	scholar	NOUN
emaj-67	112	5	worked	work	VERB
emaj-67	112	6	on	on	ADP
emaj-67	112	7	several	several	ADJ
emaj-67	112	8	aspects	aspect	NOUN
emaj-67	112	9	of	of	ADP
emaj-67	112	10	financial	financial	ADJ
emaj-67	112	11	management	management	NOUN
emaj-67	112	12	practices	practice	NOUN
emaj-67	112	13	in	in	ADP
emaj-67	112	14	different	different	ADJ
emaj-67	112	15	contexts	contexts	NOUN
emaj-67	112	16	(	(	PUNCT
emaj-67	112	17	okafor,2012	okafor,2012	NOUN
emaj-67	112	18	;	;	PUNCT
emaj-67	112	19	chung	chung	PROPN
emaj-67	112	20	and	and	CCONJ
emaj-67	112	21	chuang	chuang	PROPN
emaj-67	112	22	,	,	PUNCT
emaj-67	112	23	2011	2011	NUM
emaj-67	112	24	;	;	PUNCT
emaj-67	112	25	hunjra	hunjra	PROPN
emaj-67	112	26	,	,	PUNCT
emaj-67	112	27	butt	butt	PROPN
emaj-67	112	28	,	,	PUNCT
emaj-67	112	29	rehman,2010	rehman,2010	NOUN
emaj-67	112	30	;	;	PUNCT
emaj-67	112	31	pham,2010	pham,2010	NOUN
emaj-67	112	32	;	;	PUNCT
emaj-67	112	33	nguyen	nguyen	NOUN
emaj-67	112	34	2001	2001	NUM
emaj-67	112	35	)	)	PUNCT
emaj-67	112	36	.	.	PUNCT
emaj-67	113	1	with	with	ADP
emaj-67	113	2	regard	regard	NOUN
emaj-67	113	3	to	to	ADP
emaj-67	113	4	the	the	DET
emaj-67	113	5	independent	independent	ADJ
emaj-67	113	6	variable	variable	NOUN
emaj-67	113	7	of	of	ADP
emaj-67	113	8	financial	financial	ADJ
emaj-67	113	9	management	management	NOUN
emaj-67	113	10	practices	practice	NOUN
emaj-67	113	11	in	in	ADP
emaj-67	113	12	these	these	DET
emaj-67	113	13	studies	study	NOUN
emaj-67	113	14	,	,	PUNCT
emaj-67	113	15	in	in	ADP
emaj-67	113	16	contrast	contrast	NOUN
emaj-67	113	17	to	to	ADP
emaj-67	113	18	the	the	DET
emaj-67	113	19	previous	previous	ADJ
emaj-67	113	20	studies	study	NOUN
emaj-67	113	21	advocating	advocate	VERB
emaj-67	113	22	a	a	DET
emaj-67	113	23	general	general	ADJ
emaj-67	113	24	categorization	categorization	NOUN
emaj-67	113	25	for	for	ADP
emaj-67	113	26	the	the	DET
emaj-67	113	27	elements	element	NOUN
emaj-67	113	28	of	of	ADP
emaj-67	113	29	financial	financial	ADJ
emaj-67	113	30	management	management	NOUN
emaj-67	113	31	,	,	PUNCT
emaj-67	113	32	butt	butt	PROPN
emaj-67	113	33	,	,	PUNCT
emaj-67	113	34	hunjra	hunjra	PROPN
emaj-67	113	35	&	&	CCONJ
emaj-67	113	36	rehman	rehman	PROPN
emaj-67	113	37	(	(	PUNCT
emaj-67	113	38	2010	2010	NUM
emaj-67	113	39	)	)	PUNCT
emaj-67	113	40	argued	argue	VERB
emaj-67	113	41	that	that	SCONJ
emaj-67	113	42	,	,	PUNCT
emaj-67	113	43	major	major	ADJ
emaj-67	113	44	constructs	construct	NOUN
emaj-67	113	45	of	of	ADP
emaj-67	113	46	financial	financial	ADJ
emaj-67	113	47	management	management	NOUN
emaj-67	113	48	practices	practice	NOUN
emaj-67	113	49	in	in	ADP
emaj-67	113	50	smes	sme	NOUN
emaj-67	113	51	can	can	AUX
emaj-67	113	52	vary	vary	VERB
emaj-67	113	53	from	from	ADP
emaj-67	113	54	one	one	NUM
emaj-67	113	55	country	country	NOUN
emaj-67	113	56	to	to	ADP
emaj-67	113	57	another	another	PRON
emaj-67	113	58	,	,	PUNCT
emaj-67	113	59	depending	depend	VERB
emaj-67	113	60	on	on	ADP
emaj-67	113	61	the	the	DET
emaj-67	113	62	development	development	NOUN
emaj-67	113	63	of	of	ADP
emaj-67	113	64	the	the	DET
emaj-67	113	65	context	context	NOUN
emaj-67	113	66	of	of	ADP
emaj-67	113	67	corporate	corporate	ADJ
emaj-67	113	68	sector	sector	NOUN
emaj-67	113	69	.	.	PUNCT
emaj-67	114	1	empirical	empirical	ADJ
emaj-67	114	2	studies	study	NOUN
emaj-67	114	3	conducted	conduct	VERB
emaj-67	114	4	on	on	ADP
emaj-67	114	5	smes	sme	NOUN
emaj-67	114	6	of	of	ADP
emaj-67	114	7	different	different	ADJ
emaj-67	114	8	countries	country	NOUN
emaj-67	114	9	supported	support	VERB
emaj-67	114	10	their	their	PRON
emaj-67	114	11	argument	argument	NOUN
emaj-67	114	12	,	,	PUNCT
emaj-67	114	13	indicating	indicate	VERB
emaj-67	114	14	existence	existence	NOUN
emaj-67	114	15	of	of	ADP
emaj-67	114	16	a	a	DET
emaj-67	114	17	significant	significant	ADJ
emaj-67	114	18	variance	variance	NOUN
emaj-67	114	19	among	among	ADP
emaj-67	114	20	the	the	DET
emaj-67	114	21	major	major	ADJ
emaj-67	114	22	constructs	construct	NOUN
emaj-67	114	23	of	of	ADP
emaj-67	114	24	financial	financial	ADJ
emaj-67	114	25	management	management	NOUN
emaj-67	114	26	practices	practice	NOUN
emaj-67	114	27	in	in	ADP
emaj-67	114	28	different	different	ADJ
emaj-67	114	29	contexts	context	NOUN
emaj-67	114	30	of	of	ADP
emaj-67	114	31	research	research	NOUN
emaj-67	114	32	.	.	PUNCT
emaj-67	115	1	for	for	ADP
emaj-67	115	2	example	example	NOUN
emaj-67	115	3	,	,	PUNCT
emaj-67	115	4	peel	peel	NOUN
emaj-67	115	5	and	and	CCONJ
emaj-67	115	6	wilson	wilson	PROPN
emaj-67	115	7	(	(	PUNCT
emaj-67	115	8	1996	1996	NUM
emaj-67	115	9	)	)	PUNCT
emaj-67	115	10	regarded	regard	VERB
emaj-67	115	11	capital	capital	NOUN
emaj-67	115	12	budgeting	budgeting	NOUN
emaj-67	115	13	and	and	CCONJ
emaj-67	115	14	financing	financing	NOUN
emaj-67	115	15	activities	activity	NOUN
emaj-67	115	16	as	as	ADP
emaj-67	115	17	the	the	DET
emaj-67	115	18	major	major	ADJ
emaj-67	115	19	elements	element	NOUN
emaj-67	115	20	of	of	ADP
emaj-67	115	21	financial	financial	ADJ
emaj-67	115	22	management	management	NOUN
emaj-67	115	23	practices	practice	NOUN
emaj-67	115	24	for	for	ADP
emaj-67	115	25	small	small	ADJ
emaj-67	115	26	businesses	business	NOUN
emaj-67	115	27	in	in	ADP
emaj-67	115	28	uk	uk	PROPN
emaj-67	115	29	,	,	PUNCT
emaj-67	115	30	while	while	SCONJ
emaj-67	115	31	nguyen	nguyen	NOUN
emaj-67	115	32	(	(	PUNCT
emaj-67	115	33	2001	2001	NUM
emaj-67	115	34	)	)	PUNCT
emaj-67	115	35	,	,	PUNCT
emaj-67	115	36	conducting	conduct	VERB
emaj-67	115	37	a	a	DET
emaj-67	115	38	research	research	NOUN
emaj-67	115	39	study	study	NOUN
emaj-67	115	40	on	on	ADP
emaj-67	115	41	vietnamese	vietnamese	ADJ
emaj-67	115	42	smes	sme	NOUN
emaj-67	115	43	,	,	PUNCT
emaj-67	115	44	argued	argue	VERB
emaj-67	115	45	that	that	SCONJ
emaj-67	115	46	the	the	DET
emaj-67	115	47	practices	practice	NOUN
emaj-67	115	48	which	which	PRON
emaj-67	115	49	are	be	AUX
emaj-67	115	50	more	more	ADV
emaj-67	115	51	related	related	ADJ
emaj-67	115	52	to	to	ADP
emaj-67	115	53	the	the	DET
emaj-67	115	54	profitability	profitability	NOUN
emaj-67	115	55	and	and	CCONJ
emaj-67	115	56	performance	performance	NOUN
emaj-67	115	57	of	of	ADP
emaj-67	115	58	smes	sme	NOUN
emaj-67	115	59	in	in	ADP
emaj-67	115	60	vietnam	vietnam	PROPN
emaj-67	115	61	are	be	AUX
emaj-67	115	62	the	the	DET
emaj-67	115	63	practices	practice	NOUN
emaj-67	115	64	related	relate	VERB
emaj-67	115	65	to	to	ADP
emaj-67	115	66	the	the	DET
emaj-67	115	67	‘	'	PUNCT
emaj-67	115	68	accounting	accounting	NOUN
emaj-67	115	69	information	information	NOUN
emaj-67	115	70	systems	system	NOUN
emaj-67	115	71	,	,	PUNCT
emaj-67	115	72	financial	financial	ADJ
emaj-67	115	73	planning	planning	NOUN
emaj-67	115	74	,	,	PUNCT
emaj-67	115	75	working	work	VERB
emaj-67	115	76	capital	capital	NOUN
emaj-67	115	77	management	management	NOUN
emaj-67	115	78	,	,	PUNCT
emaj-67	115	79	fixed	fix	VERB
emaj-67	115	80	-	-	PUNCT
emaj-67	115	81	asset	asset	NOUN
emaj-67	115	82	management	management	NOUN
emaj-67	115	83	and	and	CCONJ
emaj-67	115	84	financial	financial	ADJ
emaj-67	115	85	reporting	reporting	NOUN
emaj-67	115	86	and	and	CCONJ
emaj-67	115	87	analysis	analysis	NOUN
emaj-67	115	88	”	"	PUNCT
emaj-67	115	89	(	(	PUNCT
emaj-67	115	90	nguyen	nguyen	NOUN
emaj-67	115	91	,	,	PUNCT
emaj-67	115	92	2001	2001	NUM
emaj-67	115	93	)	)	PUNCT
emaj-67	115	94	.	.	PUNCT
emaj-67	116	1	later	later	ADV
emaj-67	116	2	,	,	PUNCT
emaj-67	116	3	kennedy	kennedy	PROPN
emaj-67	116	4	and	and	CCONJ
emaj-67	116	5	tennent	tennent	PROPN
emaj-67	116	6	(	(	PUNCT
emaj-67	116	7	2006	2006	NUM
emaj-67	116	8	)	)	PUNCT
emaj-67	116	9	used	use	VERB
emaj-67	116	10	“	"	PUNCT
emaj-67	116	11	financial	financial	ADJ
emaj-67	116	12	record	record	NOUN
emaj-67	116	13	keeping	keeping	NOUN
emaj-67	116	14	”	"	PUNCT
emaj-67	116	15	the	the	DET
emaj-67	116	16	general	general	ADJ
emaj-67	116	17	indicator	indicator	NOUN
emaj-67	116	18	of	of	ADP
emaj-67	116	19	financial	financial	ADJ
emaj-67	116	20	management	management	NOUN
emaj-67	116	21	conduct	conduct	NOUN
emaj-67	116	22	in	in	ADP
emaj-67	116	23	small	small	ADJ
emaj-67	116	24	businesses	business	NOUN
emaj-67	116	25	in	in	ADP
emaj-67	116	26	australia	australia	PROPN
emaj-67	116	27	’	'	PUNCT
emaj-67	116	28	and	and	CCONJ
emaj-67	116	29	butt	butt	PROPN
emaj-67	116	30	,	,	PUNCT
emaj-67	116	31	hunjra	hunjra	PROPN
emaj-67	116	32	and	and	CCONJ
emaj-67	116	33	rehman	rehman	PROPN
emaj-67	116	34	addressed	address	VERB
emaj-67	116	35	“	"	PUNCT
emaj-67	116	36	capital	capital	NOUN
emaj-67	116	37	structure	structure	NOUN
emaj-67	116	38	decision	decision	NOUN
emaj-67	116	39	,	,	PUNCT
emaj-67	116	40	dividend	dividend	NOUN
emaj-67	116	41	policy	policy	NOUN
emaj-67	116	42	,	,	PUNCT
emaj-67	116	43	investment	investment	NOUN
emaj-67	116	44	appraisal	appraisal	NOUN
emaj-67	116	45	techniques	technique	NOUN
emaj-67	116	46	,	,	PUNCT
emaj-67	116	47	working	work	VERB
emaj-67	116	48	capital	capital	NOUN
emaj-67	116	49	and	and	CCONJ
emaj-67	116	50	financial	financial	ADJ
emaj-67	116	51	assessment	assessment	NOUN
emaj-67	116	52	”	"	PUNCT
emaj-67	116	53	as	as	ADP
emaj-67	116	54	the	the	DET
emaj-67	116	55	most	most	ADV
emaj-67	116	56	common	common	ADJ
emaj-67	116	57	financial	financial	ADJ
emaj-67	116	58	management	management	NOUN
emaj-67	116	59	practices	practice	NOUN
emaj-67	116	60	in	in	ADP
emaj-67	116	61	pakistan	pakistan	PROPN
emaj-67	116	62	(	(	PUNCT
emaj-67	116	63	butt	butt	PROPN
emaj-67	116	64	,	,	PUNCT
emaj-67	116	65	hunjra	hunjra	PROPN
emaj-67	116	66	&	&	CCONJ
emaj-67	116	67	rehman	rehman	PROPN
emaj-67	116	68	,	,	PUNCT
emaj-67	116	69	2010	2010	NUM
emaj-67	116	70	)	)	PUNCT
emaj-67	116	71	.	.	PUNCT
emaj-67	117	1	in	in	ADP
emaj-67	117	2	turkey	turkey	PROPN
emaj-67	117	3	,	,	PUNCT
emaj-67	117	4	studies	study	NOUN
emaj-67	117	5	conducted	conduct	VERB
emaj-67	117	6	up	up	ADP
emaj-67	117	7	to	to	ADP
emaj-67	117	8	date	date	NOUN
emaj-67	117	9	on	on	ADP
emaj-67	117	10	financial	financial	ADJ
emaj-67	117	11	management	management	NOUN
emaj-67	117	12	of	of	ADP
emaj-67	117	13	smes	sme	NOUN
emaj-67	117	14	,	,	PUNCT
emaj-67	117	15	indicate	indicate	VERB
emaj-67	117	16	both	both	DET
emaj-67	117	17	similarities	similarity	NOUN
emaj-67	117	18	and	and	CCONJ
emaj-67	117	19	diversifications	diversification	NOUN
emaj-67	117	20	with	with	ADP
emaj-67	117	21	regard	regard	NOUN
emaj-67	117	22	to	to	ADP
emaj-67	117	23	previous	previous	ADJ
emaj-67	117	24	studies	study	NOUN
emaj-67	117	25	conducted	conduct	VERB
emaj-67	117	26	in	in	ADP
emaj-67	117	27	other	other	ADJ
emaj-67	117	28	contexts	contexts	NOUN
emaj-67	117	29	,	,	PUNCT
emaj-67	117	30	which	which	PRON
emaj-67	117	31	is	be	AUX
emaj-67	117	32	explained	explain	VERB
emaj-67	117	33	in	in	ADP
emaj-67	117	34	detail	detail	NOUN
emaj-67	117	35	in	in	ADP
emaj-67	117	36	the	the	DET
emaj-67	117	37	following	follow	VERB
emaj-67	117	38	section	section	NOUN
emaj-67	117	39	.	.	PUNCT
emaj-67	118	1	interestingly	interestingly	ADV
emaj-67	118	2	,	,	PUNCT
emaj-67	118	3	no	no	DET
emaj-67	118	4	research	research	NOUN
emaj-67	118	5	study	study	NOUN
emaj-67	118	6	,	,	PUNCT
emaj-67	118	7	to	to	ADP
emaj-67	118	8	date	date	NOUN
emaj-67	118	9	,	,	PUNCT
emaj-67	118	10	attempted	attempt	VERB
emaj-67	118	11	to	to	PART
emaj-67	118	12	analyze	analyze	VERB
emaj-67	118	13	the	the	DET
emaj-67	118	14	variances	variance	NOUN
emaj-67	118	15	in	in	ADP
emaj-67	118	16	the	the	DET
emaj-67	118	17	practices	practice	NOUN
emaj-67	118	18	of	of	ADP
emaj-67	118	19	financial	financial	ADJ
emaj-67	118	20	management	management	NOUN
emaj-67	118	21	in	in	ADP
emaj-67	118	22	smes	sme	NOUN
emaj-67	118	23	within	within	ADP
emaj-67	118	24	different	different	ADJ
emaj-67	118	25	contexts	context	NOUN
emaj-67	118	26	and	and	CCONJ
emaj-67	118	27	volume	volume	NOUN
emaj-67	118	28	5	5	NUM
emaj-67	118	29	no	no	DET
emaj-67	118	30	1	1	NUM
emaj-67	118	31	(	(	PUNCT
emaj-67	118	32	2015	2015	NUM
emaj-67	118	33	)	)	PUNCT
emaj-67	118	34	|	|	ADV
emaj-67	118	35	issn	issn	VERB
emaj-67	118	36	2158	2158	NUM
emaj-67	118	37	-	-	SYM
emaj-67	118	38	8708	8708	NUM
emaj-67	118	39	(	(	PUNCT
emaj-67	118	40	online	online	NOUN
emaj-67	118	41	)	)	PUNCT
emaj-67	118	42	|	|	ADV
emaj-67	118	43	doi	doi	X
emaj-67	118	44	10.5195	10.5195	NUM
emaj-67	118	45	/	/	SYM
emaj-67	118	46	emaj.2015.67	emaj.2015.67	NOUN
emaj-67	118	47	|	|	ADV
emaj-67	118	48	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-67	118	49	hande	hande	PROPN
emaj-67	118	50	karadag	karadag	PROPN
emaj-67	118	51	emerging	emerge	VERB
emaj-67	118	52	markets	market	NOUN
emaj-67	118	53	journal	journal	NOUN
emaj-67	118	54	|	|	ADV
emaj-67	118	55	p	p	NOUN
emaj-67	118	56	a	a	DET
emaj-67	118	57	g	g	PROPN
emaj-67	118	58	e	e	X
emaj-67	118	59	|31	|31	PRON
emaj-67	118	60	approach	approach	VERB
emaj-67	118	61	the	the	DET
emaj-67	118	62	conduct	conduct	NOUN
emaj-67	118	63	of	of	ADP
emaj-67	118	64	these	these	DET
emaj-67	118	65	practices	practice	NOUN
emaj-67	118	66	from	from	ADP
emaj-67	118	67	a	a	DET
emaj-67	118	68	strategic	strategic	ADJ
emaj-67	118	69	management	management	NOUN
emaj-67	118	70	viewpoint	viewpoint	NOUN
emaj-67	118	71	,	,	PUNCT
emaj-67	118	72	taking	take	VERB
emaj-67	118	73	the	the	DET
emaj-67	118	74	influence	influence	NOUN
emaj-67	118	75	of	of	ADP
emaj-67	118	76	these	these	DET
emaj-67	118	77	practices	practice	NOUN
emaj-67	118	78	on	on	ADP
emaj-67	118	79	organizational	organizational	ADJ
emaj-67	118	80	performance	performance	NOUN
emaj-67	118	81	,	,	PUNCT
emaj-67	118	82	as	as	ADP
emaj-67	118	83	a	a	DET
emaj-67	118	84	base	base	NOUN
emaj-67	118	85	.	.	PUNCT
emaj-67	119	1	the	the	DET
emaj-67	119	2	following	follow	VERB
emaj-67	119	3	section	section	NOUN
emaj-67	119	4	presents	present	VERB
emaj-67	119	5	a	a	DET
emaj-67	119	6	conceptual	conceptual	ADJ
emaj-67	119	7	model	model	NOUN
emaj-67	119	8	as	as	ADP
emaj-67	119	9	a	a	DET
emaj-67	119	10	new	new	ADJ
emaj-67	119	11	perspective	perspective	NOUN
emaj-67	119	12	of	of	ADP
emaj-67	119	13	looking	look	VERB
emaj-67	119	14	at	at	ADP
emaj-67	119	15	the	the	DET
emaj-67	119	16	financial	financial	ADJ
emaj-67	119	17	conduct	conduct	NOUN
emaj-67	119	18	in	in	ADP
emaj-67	119	19	small	small	ADJ
emaj-67	119	20	and	and	CCONJ
emaj-67	119	21	medium	medium	ADJ
emaj-67	119	22	sized	sized	ADJ
emaj-67	119	23	companies	company	NOUN
emaj-67	119	24	,	,	PUNCT
emaj-67	119	25	by	by	ADP
emaj-67	119	26	firstly	firstly	ADV
emaj-67	119	27	identifying	identify	VERB
emaj-67	119	28	the	the	DET
emaj-67	119	29	“	"	PUNCT
emaj-67	119	30	strategic	strategic	ADJ
emaj-67	119	31	”	"	PUNCT
emaj-67	119	32	practices	practice	NOUN
emaj-67	119	33	of	of	ADP
emaj-67	119	34	financial	financial	ADJ
emaj-67	119	35	management	management	NOUN
emaj-67	119	36	in	in	ADP
emaj-67	119	37	turkey	turkey	PROPN
emaj-67	119	38	,	,	PUNCT
emaj-67	119	39	followed	follow	VERB
emaj-67	119	40	by	by	ADP
emaj-67	119	41	a	a	DET
emaj-67	119	42	discussion	discussion	NOUN
emaj-67	119	43	on	on	ADP
emaj-67	119	44	their	their	PRON
emaj-67	119	45	interrelationships	interrelationship	NOUN
emaj-67	119	46	and	and	CCONJ
emaj-67	119	47	their	their	PRON
emaj-67	119	48	impact	impact	NOUN
emaj-67	119	49	on	on	ADP
emaj-67	119	50	organizational	organizational	ADJ
emaj-67	119	51	performance	performance	NOUN
emaj-67	119	52	.	.	PUNCT
emaj-67	120	1	4	4	X
emaj-67	120	2	.	.	X
emaj-67	120	3	strategic	strategic	ADJ
emaj-67	120	4	financial	financial	ADJ
emaj-67	120	5	management	management	NOUN
emaj-67	120	6	practices	practice	NOUN
emaj-67	120	7	and	and	CCONJ
emaj-67	120	8	sme	sme	NOUN
emaj-67	120	9	performance	performance	NOUN
emaj-67	120	10	in	in	ADP
emaj-67	120	11	turkey	turkey	NOUN
emaj-67	120	12	,	,	PUNCT
emaj-67	120	13	as	as	ADP
emaj-67	120	14	in	in	ADP
emaj-67	120	15	most	most	ADJ
emaj-67	120	16	developing	develop	VERB
emaj-67	120	17	economies	economy	NOUN
emaj-67	120	18	,	,	PUNCT
emaj-67	120	19	lack	lack	NOUN
emaj-67	120	20	of	of	ADP
emaj-67	120	21	capital	capital	NOUN
emaj-67	120	22	and	and	CCONJ
emaj-67	120	23	poor	poor	ADJ
emaj-67	120	24	access	access	NOUN
emaj-67	120	25	to	to	ADP
emaj-67	120	26	finance	finance	NOUN
emaj-67	120	27	are	be	AUX
emaj-67	120	28	considered	consider	VERB
emaj-67	120	29	as	as	ADP
emaj-67	120	30	the	the	DET
emaj-67	120	31	main	main	ADJ
emaj-67	120	32	financial	financial	ADJ
emaj-67	120	33	challenges	challenge	NOUN
emaj-67	120	34	for	for	ADP
emaj-67	120	35	small	small	ADJ
emaj-67	120	36	and	and	CCONJ
emaj-67	120	37	medium	medium	ADJ
emaj-67	120	38	sized	sized	ADJ
emaj-67	120	39	companies	company	NOUN
emaj-67	120	40	(	(	PUNCT
emaj-67	120	41	öndeş	öndeş	NOUN
emaj-67	120	42	&	&	CCONJ
emaj-67	120	43	güngör	güngör	NOUN
emaj-67	120	44	,	,	PUNCT
emaj-67	120	45	2013	2013	NUM
emaj-67	120	46	;	;	PUNCT
emaj-67	120	47	şahin	şahin	PROPN
emaj-67	120	48	,	,	PUNCT
emaj-67	120	49	2011	2011	NUM
emaj-67	120	50	;	;	PUNCT
emaj-67	120	51	çetin	çetin	NUM
emaj-67	120	52	,	,	PUNCT
emaj-67	120	53	akyüz	akyüz	PROPN
emaj-67	120	54	&	&	CCONJ
emaj-67	120	55	genç	genç	PROPN
emaj-67	120	56	,	,	PUNCT
emaj-67	120	57	2011	2011	NUM
emaj-67	120	58	;	;	PUNCT
emaj-67	120	59	güler	güler	NOUN
emaj-67	120	60	,	,	PUNCT
emaj-67	120	61	2010	2010	NUM
emaj-67	120	62	;	;	PUNCT
emaj-67	120	63	koyuncugil	koyuncugil	PROPN
emaj-67	120	64	&	&	CCONJ
emaj-67	120	65	özgülbaş	özgülbaş	PROPN
emaj-67	120	66	,	,	PUNCT
emaj-67	120	67	2008	2008	NUM
emaj-67	120	68	)	)	PUNCT
emaj-67	120	69	.	.	PUNCT
emaj-67	121	1	while	while	SCONJ
emaj-67	121	2	turkey	turkey	PROPN
emaj-67	121	3	experienced	experience	VERB
emaj-67	121	4	the	the	DET
emaj-67	121	5	greatest	great	ADJ
emaj-67	121	6	expansion	expansion	NOUN
emaj-67	121	7	in	in	ADP
emaj-67	121	8	sme	sme	NOUN
emaj-67	121	9	lending	lending	NOUN
emaj-67	121	10	among	among	ADP
emaj-67	121	11	oecd	oecd	PROPN
emaj-67	121	12	countries	country	NOUN
emaj-67	121	13	within	within	ADP
emaj-67	121	14	the	the	DET
emaj-67	121	15	period	period	NOUN
emaj-67	121	16	of	of	ADP
emaj-67	121	17	20072011	20072011	NUM
emaj-67	121	18	,	,	PUNCT
emaj-67	121	19	the	the	DET
emaj-67	121	20	proportion	proportion	NOUN
emaj-67	121	21	of	of	ADP
emaj-67	121	22	the	the	DET
emaj-67	121	23	sme	sme	PROPN
emaj-67	121	24	share	share	PROPN
emaj-67	121	25	in	in	ADP
emaj-67	121	26	total	total	ADJ
emaj-67	121	27	credits	credit	NOUN
emaj-67	121	28	is	be	AUX
emaj-67	121	29	still	still	ADV
emaj-67	121	30	significantly	significantly	ADV
emaj-67	121	31	below	below	ADP
emaj-67	121	32	the	the	DET
emaj-67	121	33	sme	sme	NOUN
emaj-67	121	34	credit	credit	NOUN
emaj-67	121	35	utilizations	utilization	NOUN
emaj-67	121	36	of	of	ADP
emaj-67	121	37	the	the	DET
emaj-67	121	38	developed	develop	VERB
emaj-67	121	39	economies	economy	NOUN
emaj-67	121	40	(	(	PUNCT
emaj-67	121	41	oecd	oecd	PROPN
emaj-67	121	42	,	,	PUNCT
emaj-67	121	43	2012	2012	NUM
emaj-67	121	44	)	)	PUNCT
emaj-67	121	45	.	.	PUNCT
emaj-67	122	1	whilst	whilst	SCONJ
emaj-67	122	2	commercial	commercial	ADJ
emaj-67	122	3	banks	bank	NOUN
emaj-67	122	4	are	be	AUX
emaj-67	122	5	still	still	ADV
emaj-67	122	6	the	the	DET
emaj-67	122	7	most	most	ADV
emaj-67	122	8	common	common	ADJ
emaj-67	122	9	sources	source	NOUN
emaj-67	122	10	of	of	ADP
emaj-67	122	11	sme	sme	PROPN
emaj-67	122	12	finance	finance	PROPN
emaj-67	122	13	in	in	ADP
emaj-67	122	14	turkey	turkey	NOUN
emaj-67	122	15	mainly	mainly	ADV
emaj-67	122	16	due	due	ADP
emaj-67	122	17	to	to	ADP
emaj-67	122	18	the	the	DET
emaj-67	122	19	underdevelopment	underdevelopment	NOUN
emaj-67	122	20	of	of	ADP
emaj-67	122	21	venture	venture	NOUN
emaj-67	122	22	capital	capital	NOUN
emaj-67	122	23	and	and	CCONJ
emaj-67	122	24	credit	credit	NOUN
emaj-67	122	25	guarantee	guarantee	NOUN
emaj-67	122	26	systems	system	NOUN
emaj-67	122	27	,	,	PUNCT
emaj-67	122	28	problems	problem	NOUN
emaj-67	122	29	related	relate	VERB
emaj-67	122	30	to	to	ADP
emaj-67	122	31	collateral	collateral	NOUN
emaj-67	122	32	,	,	PUNCT
emaj-67	122	33	credibility	credibility	NOUN
emaj-67	122	34	and	and	CCONJ
emaj-67	122	35	financial	financial	ADJ
emaj-67	122	36	statements	statement	NOUN
emaj-67	122	37	inhibit	inhibit	VERB
emaj-67	122	38	the	the	DET
emaj-67	122	39	effective	effective	ADJ
emaj-67	122	40	utilization	utilization	NOUN
emaj-67	122	41	of	of	ADP
emaj-67	122	42	banks	bank	NOUN
emaj-67	122	43	loans	loan	NOUN
emaj-67	122	44	by	by	ADP
emaj-67	122	45	the	the	DET
emaj-67	122	46	smes	sme	NOUN
emaj-67	122	47	.	.	PUNCT
emaj-67	123	1	therefore	therefore	ADV
emaj-67	123	2	,	,	PUNCT
emaj-67	123	3	majority	majority	NOUN
emaj-67	123	4	of	of	ADP
emaj-67	123	5	turkish	turkish	ADJ
emaj-67	123	6	smes	sme	NOUN
emaj-67	123	7	finance	finance	VERB
emaj-67	123	8	their	their	PRON
emaj-67	123	9	working	work	VERB
emaj-67	123	10	capital	capital	NOUN
emaj-67	123	11	needs	need	VERB
emaj-67	123	12	by	by	ADP
emaj-67	123	13	either	either	CCONJ
emaj-67	123	14	using	use	VERB
emaj-67	123	15	equity	equity	NOUN
emaj-67	123	16	financing	financing	NOUN
emaj-67	123	17	(	(	PUNCT
emaj-67	123	18	şahin	şahin	PROPN
emaj-67	123	19	,	,	PUNCT
emaj-67	123	20	2011	2011	NUM
emaj-67	123	21	)	)	PUNCT
emaj-67	123	22	or	or	CCONJ
emaj-67	123	23	other	other	ADJ
emaj-67	123	24	external	external	ADJ
emaj-67	123	25	sources	source	NOUN
emaj-67	123	26	such	such	ADJ
emaj-67	123	27	as	as	ADP
emaj-67	123	28	family	family	NOUN
emaj-67	123	29	financing	financing	NOUN
emaj-67	123	30	or	or	CCONJ
emaj-67	123	31	individual	individual	ADJ
emaj-67	123	32	loans	loan	NOUN
emaj-67	123	33	(	(	PUNCT
emaj-67	123	34	kosgeb	kosgeb	NOUN
emaj-67	123	35	,	,	PUNCT
emaj-67	123	36	2011	2011	NUM
emaj-67	123	37	)	)	PUNCT
emaj-67	123	38	.	.	PUNCT
emaj-67	124	1	regarding	regard	VERB
emaj-67	124	2	other	other	ADJ
emaj-67	124	3	challenges	challenge	NOUN
emaj-67	124	4	related	relate	VERB
emaj-67	124	5	to	to	ADP
emaj-67	124	6	financial	financial	ADJ
emaj-67	124	7	management	management	NOUN
emaj-67	124	8	,	,	PUNCT
emaj-67	124	9	inefficient	inefficient	ADJ
emaj-67	124	10	use	use	NOUN
emaj-67	124	11	of	of	ADP
emaj-67	124	12	financial	financial	ADJ
emaj-67	124	13	resources	resource	NOUN
emaj-67	124	14	(	(	PUNCT
emaj-67	124	15	uluyol	uluyol	ADJ
emaj-67	124	16	,	,	PUNCT
emaj-67	124	17	2013	2013	NUM
emaj-67	124	18	)	)	PUNCT
emaj-67	124	19	and	and	CCONJ
emaj-67	124	20	insufficient	insufficient	ADJ
emaj-67	124	21	working	working	NOUN
emaj-67	124	22	capital	capital	NOUN
emaj-67	124	23	management	management	NOUN
emaj-67	124	24	in	in	ADP
emaj-67	124	25	terms	term	NOUN
emaj-67	124	26	of	of	ADP
emaj-67	124	27	cash	cash	NOUN
emaj-67	124	28	inventory	inventory	NOUN
emaj-67	124	29	and	and	CCONJ
emaj-67	124	30	receivables	receivables	NOUN
emaj-67	124	31	management	management	NOUN
emaj-67	124	32	constructs	construct	NOUN
emaj-67	124	33	,	,	PUNCT
emaj-67	124	34	are	be	AUX
emaj-67	124	35	reported	report	VERB
emaj-67	124	36	as	as	ADP
emaj-67	124	37	key	key	ADJ
emaj-67	124	38	financial	financial	ADJ
emaj-67	124	39	challenges	challenge	NOUN
emaj-67	124	40	for	for	ADP
emaj-67	124	41	smes	sme	NOUN
emaj-67	124	42	in	in	ADP
emaj-67	124	43	turkey	turkey	NOUN
emaj-67	124	44	.	.	PUNCT
emaj-67	125	1	among	among	ADP
emaj-67	125	2	these	these	PRON
emaj-67	125	3	,	,	PUNCT
emaj-67	125	4	cash	cash	NOUN
emaj-67	125	5	-	-	PUNCT
emaj-67	125	6	flow	flow	NOUN
emaj-67	125	7	problems	problem	NOUN
emaj-67	125	8	have	have	VERB
emaj-67	125	9	a	a	DET
emaj-67	125	10	unique	unique	ADJ
emaj-67	125	11	situation	situation	NOUN
emaj-67	125	12	,	,	PUNCT
emaj-67	125	13	as	as	SCONJ
emaj-67	125	14	the	the	DET
emaj-67	125	15	deterioration	deterioration	NOUN
emaj-67	125	16	of	of	ADP
emaj-67	125	17	cash	cash	NOUN
emaj-67	125	18	-	-	PUNCT
emaj-67	125	19	flow	flow	NOUN
emaj-67	125	20	in	in	ADP
emaj-67	125	21	an	an	DET
emaj-67	125	22	enterprise	enterprise	NOUN
emaj-67	125	23	causes	cause	VERB
emaj-67	125	24	the	the	DET
emaj-67	125	25	owners	owner	NOUN
emaj-67	125	26	to	to	PART
emaj-67	125	27	finance	finance	VERB
emaj-67	125	28	daily	daily	ADJ
emaj-67	125	29	operations	operation	NOUN
emaj-67	125	30	with	with	ADP
emaj-67	125	31	equity	equity	NOUN
emaj-67	125	32	capital	capital	NOUN
emaj-67	125	33	or	or	CCONJ
emaj-67	125	34	personal	personal	ADJ
emaj-67	125	35	funds	fund	NOUN
emaj-67	125	36	,	,	PUNCT
emaj-67	125	37	and	and	CCONJ
emaj-67	125	38	when	when	SCONJ
emaj-67	125	39	this	this	DET
emaj-67	125	40	situation	situation	NOUN
emaj-67	125	41	continues	continue	VERB
emaj-67	125	42	for	for	ADP
emaj-67	125	43	long	long	ADJ
emaj-67	125	44	,	,	PUNCT
emaj-67	125	45	the	the	DET
emaj-67	125	46	melting	melt	VERB
emaj-67	125	47	equity	equity	NOUN
emaj-67	125	48	capital	capital	NOUN
emaj-67	125	49	threatens	threaten	VERB
emaj-67	125	50	the	the	DET
emaj-67	125	51	survival	survival	NOUN
emaj-67	125	52	of	of	ADP
emaj-67	125	53	an	an	DET
emaj-67	125	54	enterprise	enterprise	NOUN
emaj-67	125	55	(	(	PUNCT
emaj-67	125	56	kosgeb	kosgeb	NOUN
emaj-67	125	57	,	,	PUNCT
emaj-67	125	58	2011	2011	NUM
emaj-67	125	59	)	)	PUNCT
emaj-67	125	60	.	.	PUNCT
emaj-67	126	1	in	in	ADP
emaj-67	126	2	addition	addition	NOUN
emaj-67	126	3	to	to	ADP
emaj-67	126	4	that	that	PRON
emaj-67	126	5	,	,	PUNCT
emaj-67	126	6	an	an	DET
emaj-67	126	7	efficient	efficient	ADJ
emaj-67	126	8	inventory	inventory	NOUN
emaj-67	126	9	management	management	NOUN
emaj-67	126	10	is	be	AUX
emaj-67	126	11	stated	state	VERB
emaj-67	126	12	to	to	PART
emaj-67	126	13	lead	lead	VERB
emaj-67	126	14	to	to	ADP
emaj-67	126	15	improved	improved	ADJ
emaj-67	126	16	competitiveness	competitiveness	NOUN
emaj-67	126	17	in	in	ADP
emaj-67	126	18	smes	sme	NOUN
emaj-67	126	19	(	(	PUNCT
emaj-67	126	20	kosgeb	kosgeb	NOUN
emaj-67	126	21	,	,	PUNCT
emaj-67	126	22	2011	2011	NUM
emaj-67	126	23	)	)	PUNCT
emaj-67	126	24	.	.	PUNCT
emaj-67	127	1	the	the	DET
emaj-67	127	2	importance	importance	NOUN
emaj-67	127	3	of	of	ADP
emaj-67	127	4	cash	cash	NOUN
emaj-67	127	5	and	and	CCONJ
emaj-67	127	6	inventory	inventory	NOUN
emaj-67	127	7	management	management	NOUN
emaj-67	127	8	for	for	ADP
emaj-67	127	9	smes	sme	NOUN
emaj-67	127	10	in	in	ADP
emaj-67	127	11	turkey	turkey	NOUN
emaj-67	127	12	is	be	AUX
emaj-67	127	13	also	also	ADV
emaj-67	127	14	well	well	ADV
emaj-67	127	15	documented	document	VERB
emaj-67	127	16	in	in	ADP
emaj-67	127	17	other	other	ADJ
emaj-67	127	18	studies	study	NOUN
emaj-67	127	19	(	(	PUNCT
emaj-67	127	20	uluyol	uluyol	ADJ
emaj-67	127	21	,	,	PUNCT
emaj-67	127	22	2013	2013	NUM
emaj-67	127	23	;	;	PUNCT
emaj-67	127	24	kaya	kaya	PROPN
emaj-67	127	25	&	&	CCONJ
emaj-67	127	26	alpkan	alpkan	PROPN
emaj-67	127	27	,	,	PUNCT
emaj-67	127	28	2012	2012	NUM
emaj-67	127	29	)	)	PUNCT
emaj-67	127	30	.	.	PUNCT
emaj-67	128	1	as	as	SCONJ
emaj-67	128	2	other	other	ADJ
emaj-67	128	3	important	important	ADJ
emaj-67	128	4	constructs	construct	NOUN
emaj-67	128	5	,	,	PUNCT
emaj-67	128	6	insufficient	insufficient	ADJ
emaj-67	128	7	overall	overall	ADJ
emaj-67	128	8	and	and	CCONJ
emaj-67	128	9	financial	financial	ADJ
emaj-67	128	10	planning	planning	NOUN
emaj-67	128	11	,	,	PUNCT
emaj-67	128	12	lack	lack	NOUN
emaj-67	128	13	of	of	ADP
emaj-67	128	14	feasibility	feasibility	NOUN
emaj-67	128	15	analyses	analysis	NOUN
emaj-67	128	16	before	before	ADP
emaj-67	128	17	making	make	VERB
emaj-67	128	18	investment	investment	NOUN
emaj-67	128	19	decisions	decision	NOUN
emaj-67	128	20	,	,	PUNCT
emaj-67	128	21	inadequate	inadequate	ADJ
emaj-67	128	22	keeping	keeping	NOUN
emaj-67	128	23	of	of	ADP
emaj-67	128	24	financial	financial	ADJ
emaj-67	128	25	records	record	NOUN
emaj-67	128	26	and	and	CCONJ
emaj-67	128	27	lack	lack	NOUN
emaj-67	128	28	of	of	ADP
emaj-67	128	29	analyses	analysis	NOUN
emaj-67	128	30	of	of	ADP
emaj-67	128	31	financial	financial	ADJ
emaj-67	128	32	reports	report	NOUN
emaj-67	128	33	due	due	ADP
emaj-67	128	34	to	to	ADP
emaj-67	128	35	insufficient	insufficient	ADJ
emaj-67	128	36	financial	financial	ADJ
emaj-67	128	37	knowledge	knowledge	NOUN
emaj-67	128	38	of	of	ADP
emaj-67	128	39	sme	sme	PROPN
emaj-67	128	40	owner	owner	PROPN
emaj-67	128	41	/	/	SYM
emaj-67	128	42	managers	manager	NOUN
emaj-67	128	43	,	,	PUNCT
emaj-67	128	44	are	be	AUX
emaj-67	128	45	among	among	ADP
emaj-67	128	46	the	the	DET
emaj-67	128	47	main	main	ADJ
emaj-67	128	48	problem	problem	NOUN
emaj-67	128	49	areas	area	NOUN
emaj-67	128	50	of	of	ADP
emaj-67	128	51	smes	sme	NOUN
emaj-67	128	52	in	in	ADP
emaj-67	128	53	turkey	turkey	PROPN
emaj-67	128	54	,	,	PUNCT
emaj-67	128	55	with	with	ADP
emaj-67	128	56	respect	respect	NOUN
emaj-67	128	57	to	to	ADP
emaj-67	128	58	financial	financial	ADJ
emaj-67	128	59	management	management	NOUN
emaj-67	128	60	(	(	PUNCT
emaj-67	128	61	kaya	kaya	PROPN
emaj-67	128	62	&	&	CCONJ
emaj-67	128	63	alpkan	alpkan	PROPN
emaj-67	128	64	,	,	PUNCT
emaj-67	128	65	2012	2012	NUM
emaj-67	128	66	;	;	PUNCT
emaj-67	128	67	alkış	alkış	PRON
emaj-67	128	68	a	a	PROPN
emaj-67	128	69	&	&	CCONJ
emaj-67	128	70	temizkan	temizkan	PROPN
emaj-67	128	71	,	,	PUNCT
emaj-67	128	72	2012	2012	NUM
emaj-67	128	73	;	;	PUNCT
emaj-67	128	74	güler,2010	güler,2010	NOUN
emaj-67	128	75	;	;	PUNCT
emaj-67	128	76	kutlu	kutlu	PROPN
emaj-67	128	77	&	&	CCONJ
emaj-67	128	78	demirci	demirci	PROPN
emaj-67	128	79	,	,	PUNCT
emaj-67	128	80	2007	2007	NUM
emaj-67	128	81	;	;	PUNCT
emaj-67	128	82	arslan	arslan	PROPN
emaj-67	128	83	,	,	PUNCT
emaj-67	128	84	2003	2003	NUM
emaj-67	128	85	)	)	PUNCT
emaj-67	128	86	.	.	PUNCT
emaj-67	129	1	as	as	SCONJ
emaj-67	129	2	turkish	turkish	ADJ
emaj-67	129	3	smes	sme	NOUN
emaj-67	129	4	are	be	AUX
emaj-67	129	5	mainly	mainly	ADV
emaj-67	129	6	dependent	dependent	ADJ
emaj-67	129	7	on	on	ADP
emaj-67	129	8	external	external	ADJ
emaj-67	129	9	sources	source	NOUN
emaj-67	129	10	of	of	ADP
emaj-67	129	11	funding	funding	NOUN
emaj-67	129	12	,	,	PUNCT
emaj-67	129	13	previous	previous	ADJ
emaj-67	129	14	literature	literature	NOUN
emaj-67	129	15	on	on	ADP
emaj-67	129	16	financial	financial	ADJ
emaj-67	129	17	problems	problem	NOUN
emaj-67	129	18	and	and	CCONJ
emaj-67	129	19	practices	practice	NOUN
emaj-67	129	20	of	of	ADP
emaj-67	129	21	smes	sme	NOUN
emaj-67	129	22	in	in	ADP
emaj-67	129	23	turkey	turkey	PROPN
emaj-67	129	24	,	,	PUNCT
emaj-67	129	25	has	have	AUX
emaj-67	129	26	mainly	mainly	ADV
emaj-67	129	27	focused	focus	VERB
emaj-67	129	28	on	on	ADP
emaj-67	129	29	funding	funding	NOUN
emaj-67	129	30	challenges	challenge	NOUN
emaj-67	129	31	in	in	ADP
emaj-67	129	32	smes	sme	NOUN
emaj-67	129	33	(	(	PUNCT
emaj-67	129	34	uluyol	uluyol	ADJ
emaj-67	129	35	,	,	PUNCT
emaj-67	129	36	2013	2013	NUM
emaj-67	129	37	;	;	PUNCT
emaj-67	129	38	koyuncugil	koyuncugil	PROPN
emaj-67	129	39	&	&	CCONJ
emaj-67	129	40	özgülbaş	özgülbaş	PROPN
emaj-67	129	41	,	,	PUNCT
emaj-67	129	42	2008	2008	NUM
emaj-67	129	43	;	;	PUNCT
emaj-67	129	44	topal	topal	PROPN
emaj-67	129	45	,	,	PUNCT
emaj-67	129	46	erkan	erkan	PROPN
emaj-67	129	47	&	&	CCONJ
emaj-67	129	48	elitaş	elitaş	PROPN
emaj-67	129	49	,	,	PUNCT
emaj-67	129	50	2006	2006	NUM
emaj-67	129	51	;	;	PUNCT
emaj-67	129	52	arslan	arslan	PROPN
emaj-67	129	53	,	,	PUNCT
emaj-67	129	54	2003	2003	NUM
emaj-67	129	55	)	)	PUNCT
emaj-67	129	56	,	,	PUNCT
emaj-67	129	57	leaving	leave	VERB
emaj-67	129	58	the	the	DET
emaj-67	129	59	research	research	NOUN
emaj-67	129	60	area	area	NOUN
emaj-67	129	61	of	of	ADP
emaj-67	129	62	other	other	ADJ
emaj-67	129	63	important	important	ADJ
emaj-67	129	64	financial	financial	ADJ
emaj-67	129	65	management	management	NOUN
emaj-67	129	66	constructs	construct	NOUN
emaj-67	129	67	of	of	ADP
emaj-67	129	68	smes	sme	NOUN
emaj-67	129	69	significantly	significantly	ADV
emaj-67	129	70	neglected	neglect	VERB
emaj-67	129	71	,	,	PUNCT
emaj-67	129	72	up	up	ADP
emaj-67	129	73	to	to	ADP
emaj-67	129	74	date	date	NOUN
emaj-67	129	75	.	.	PUNCT
emaj-67	130	1	the	the	DET
emaj-67	130	2	following	follow	VERB
emaj-67	130	3	findings	finding	NOUN
emaj-67	130	4	have	have	AUX
emaj-67	130	5	been	be	AUX
emaj-67	130	6	reported	report	VERB
emaj-67	130	7	as	as	ADP
emaj-67	130	8	the	the	DET
emaj-67	130	9	results	result	NOUN
emaj-67	130	10	of	of	ADP
emaj-67	130	11	some	some	PRON
emaj-67	130	12	of	of	ADP
emaj-67	130	13	the	the	DET
emaj-67	130	14	empirical	empirical	ADJ
emaj-67	130	15	studies	study	NOUN
emaj-67	130	16	regarding	regard	VERB
emaj-67	130	17	financial	financial	ADJ
emaj-67	130	18	management	management	NOUN
emaj-67	130	19	practices	practice	NOUN
emaj-67	130	20	of	of	ADP
emaj-67	130	21	smes	sme	NOUN
emaj-67	130	22	in	in	ADP
emaj-67	130	23	turkey	turkey	PROPN
emaj-67	130	24	:	:	PUNCT
emaj-67	130	25	çakır	çakır	PROPN
emaj-67	130	26	(	(	PUNCT
emaj-67	130	27	2013	2013	NUM
emaj-67	130	28	)	)	PUNCT
emaj-67	130	29	studied	study	VERB
emaj-67	130	30	58	58	NUM
emaj-67	130	31	manufacturing	manufacturing	NOUN
emaj-67	130	32	companies	company	NOUN
emaj-67	130	33	in	in	ADP
emaj-67	130	34	turkey	turkey	NOUN
emaj-67	130	35	and	and	CCONJ
emaj-67	130	36	found	find	VERB
emaj-67	130	37	out	out	ADP
emaj-67	130	38	that	that	SCONJ
emaj-67	130	39	higher	high	ADJ
emaj-67	130	40	cash	cash	NOUN
emaj-67	130	41	conversion	conversion	NOUN
emaj-67	130	42	cycle	cycle	NOUN
emaj-67	130	43	is	be	AUX
emaj-67	130	44	associated	associate	VERB
emaj-67	130	45	with	with	ADP
emaj-67	130	46	higher	high	ADJ
emaj-67	130	47	profitability	profitability	NOUN
emaj-67	130	48	(	(	PUNCT
emaj-67	130	49	çakır	çakır	PROPN
emaj-67	130	50	,	,	PUNCT
emaj-67	130	51	2013	2013	NUM
emaj-67	130	52	)	)	PUNCT
emaj-67	130	53	.	.	PUNCT
emaj-67	131	1	güngör	güngör	NOUN
emaj-67	131	2	and	and	CCONJ
emaj-67	131	3	öndeş	öndeş	NOUN
emaj-67	131	4	(	(	PUNCT
emaj-67	131	5	2013	2013	NUM
emaj-67	131	6	)	)	PUNCT
emaj-67	131	7	conducted	conduct	VERB
emaj-67	131	8	a	a	DET
emaj-67	131	9	research	research	NOUN
emaj-67	131	10	study	study	NOUN
emaj-67	131	11	on	on	ADP
emaj-67	131	12	30	30	NUM
emaj-67	131	13	smes	sme	NOUN
emaj-67	131	14	in	in	ADP
emaj-67	131	15	erzurum	erzurum	PROPN
emaj-67	131	16	region	region	PROPN
emaj-67	131	17	of	of	ADP
emaj-67	131	18	turkey	turkey	PROPN
emaj-67	131	19	.	.	PUNCT
emaj-67	132	1	their	their	PRON
emaj-67	132	2	findings	finding	NOUN
emaj-67	132	3	indicated	indicate	VERB
emaj-67	132	4	that	that	SCONJ
emaj-67	132	5	,	,	PUNCT
emaj-67	132	6	lack	lack	NOUN
emaj-67	132	7	of	of	ADP
emaj-67	132	8	financial	financial	ADJ
emaj-67	132	9	management	management	NOUN
emaj-67	132	10	knowledge	knowledge	NOUN
emaj-67	132	11	and	and	CCONJ
emaj-67	132	12	collection	collection	NOUN
emaj-67	132	13	of	of	ADP
emaj-67	132	14	receivables	receivables	NOUN
emaj-67	132	15	in	in	ADP
emaj-67	132	16	working	work	VERB
emaj-67	132	17	capital	capital	NOUN
emaj-67	132	18	management	management	NOUN
emaj-67	132	19	are	be	AUX
emaj-67	132	20	among	among	ADP
emaj-67	132	21	the	the	DET
emaj-67	132	22	most	most	ADV
emaj-67	132	23	common	common	ADJ
emaj-67	132	24	financial	financial	ADJ
emaj-67	132	25	problems	problem	NOUN
emaj-67	132	26	in	in	ADP
emaj-67	132	27	smes	sme	NOUN
emaj-67	132	28	in	in	ADP
emaj-67	132	29	addition	addition	NOUN
emaj-67	132	30	to	to	ADP
emaj-67	132	31	that	that	PRON
emaj-67	132	32	,	,	PUNCT
emaj-67	132	33	97	97	NUM
emaj-67	132	34	%	%	NOUN
emaj-67	132	35	of	of	ADP
emaj-67	132	36	these	these	DET
emaj-67	132	37	smes	sme	NOUN
emaj-67	132	38	used	use	VERB
emaj-67	132	39	equity	equity	NOUN
emaj-67	132	40	financing	financing	NOUN
emaj-67	132	41	instead	instead	ADV
emaj-67	132	42	of	of	ADP
emaj-67	132	43	debt	debt	NOUN
emaj-67	132	44	financing	financing	NOUN
emaj-67	132	45	,	,	PUNCT
emaj-67	132	46	and	and	CCONJ
emaj-67	132	47	capacity	capacity	NOUN
emaj-67	132	48	utilization	utilization	NOUN
emaj-67	132	49	ratio	ratio	NOUN
emaj-67	132	50	in	in	ADP
emaj-67	132	51	these	these	DET
emaj-67	132	52	smes	sme	NOUN
emaj-67	132	53	were	be	AUX
emaj-67	132	54	found	find	VERB
emaj-67	132	55	to	to	PART
emaj-67	132	56	be	be	AUX
emaj-67	132	57	very	very	ADV
emaj-67	132	58	low	low	ADJ
emaj-67	132	59	,	,	PUNCT
emaj-67	132	60	causing	cause	VERB
emaj-67	132	61	significant	significant	ADJ
emaj-67	132	62	amounts	amount	NOUN
emaj-67	132	63	of	of	ADP
emaj-67	132	64	financial	financial	ADJ
emaj-67	132	65	losses	loss	NOUN
emaj-67	132	66	and	and	CCONJ
emaj-67	132	67	decreases	decrease	NOUN
emaj-67	132	68	in	in	ADP
emaj-67	132	69	the	the	DET
emaj-67	132	70	rate	rate	NOUN
emaj-67	132	71	of	of	ADP
emaj-67	132	72	employment	employment	NOUN
emaj-67	132	73	.	.	PUNCT
emaj-67	133	1	(	(	PUNCT
emaj-67	133	2	öndeş	öndeş	NOUN
emaj-67	133	3	and	and	CCONJ
emaj-67	133	4	güngör	güngör	NOUN
emaj-67	133	5	,	,	PUNCT
emaj-67	133	6	2013	2013	NUM
emaj-67	133	7	)	)	PUNCT
emaj-67	133	8	.	.	PUNCT
emaj-67	134	1	uluyol	uluyol	NOUN
emaj-67	134	2	(	(	PUNCT
emaj-67	134	3	2013	2013	NUM
emaj-67	134	4	)	)	PUNCT
emaj-67	134	5	implemented	implement	VERB
emaj-67	134	6	an	an	DET
emaj-67	134	7	empirical	empirical	ADJ
emaj-67	134	8	research	research	NOUN
emaj-67	134	9	on	on	ADP
emaj-67	134	10	financial	financial	ADJ
emaj-67	134	11	management	management	NOUN
emaj-67	134	12	practices	practice	NOUN
emaj-67	134	13	of	of	ADP
emaj-67	134	14	260	260	NUM
emaj-67	134	15	smes	sme	NOUN
emaj-67	134	16	in	in	ADP
emaj-67	134	17	kahramanmaraş	kahramanmaraş	NOUN
emaj-67	134	18	,	,	PUNCT
emaj-67	134	19	hatay	hatay	NOUN
emaj-67	134	20	,	,	PUNCT
emaj-67	134	21	şanlıurfa	şanlıurfa	NOUN
emaj-67	134	22	,	,	PUNCT
emaj-67	134	23	adıyaman	adıyaman	NOUN
emaj-67	134	24	and	and	CCONJ
emaj-67	134	25	gaziantep	gaziantep	PROPN
emaj-67	134	26	cities	city	NOUN
emaj-67	134	27	of	of	ADP
emaj-67	134	28	southeastern	southeastern	ADJ
emaj-67	134	29	region	region	NOUN
emaj-67	134	30	of	of	ADP
emaj-67	134	31	turkey	turkey	NOUN
emaj-67	134	32	.	.	PUNCT
emaj-67	135	1	the	the	DET
emaj-67	135	2	findings	finding	NOUN
emaj-67	135	3	implied	imply	VERB
emaj-67	135	4	that	that	SCONJ
emaj-67	135	5	,	,	PUNCT
emaj-67	135	6	the	the	DET
emaj-67	135	7	conduct	conduct	NOUN
emaj-67	135	8	financial	financial	ADJ
emaj-67	135	9	management	management	NOUN
emaj-67	135	10	practices	practice	NOUN
emaj-67	135	11	is	be	AUX
emaj-67	135	12	“	"	PUNCT
emaj-67	135	13	unsatisfactory	unsatisfactory	ADJ
emaj-67	135	14	”	"	PUNCT
emaj-67	135	15	in	in	ADP
emaj-67	135	16	smes	sme	NOUN
emaj-67	135	17	,	,	PUNCT
emaj-67	135	18	as	as	SCONJ
emaj-67	135	19	most	most	ADJ
emaj-67	135	20	practices	practice	NOUN
emaj-67	135	21	are	be	AUX
emaj-67	135	22	reported	report	VERB
emaj-67	135	23	to	to	PART
emaj-67	135	24	be	be	AUX
emaj-67	135	25	“	"	PUNCT
emaj-67	135	26	partially	partially	ADV
emaj-67	135	27	”	"	PUNCT
emaj-67	135	28	undertaken	undertake	VERB
emaj-67	135	29	.	.	PUNCT
emaj-67	136	1	the	the	DET
emaj-67	136	2	major	major	ADJ
emaj-67	136	3	implication	implication	NOUN
emaj-67	136	4	of	of	ADP
emaj-67	136	5	the	the	DET
emaj-67	136	6	research	research	NOUN
emaj-67	136	7	study	study	NOUN
emaj-67	136	8	was	be	AUX
emaj-67	136	9	the	the	DET
emaj-67	136	10	reporting	reporting	NOUN
emaj-67	136	11	of	of	ADP
emaj-67	136	12	a	a	DET
emaj-67	136	13	general	general	ADJ
emaj-67	136	14	lack	lack	NOUN
emaj-67	136	15	of	of	ADP
emaj-67	136	16	financial	financial	ADJ
emaj-67	136	17	knowledge	knowledge	NOUN
emaj-67	136	18	in	in	ADP
emaj-67	136	19	practices	practice	NOUN
emaj-67	136	20	of	of	ADP
emaj-67	136	21	financial	financial	ADJ
emaj-67	136	22	management	management	NOUN
emaj-67	136	23	.	.	PUNCT
emaj-67	137	1	güler	güler	NOUN
emaj-67	137	2	(	(	PUNCT
emaj-67	137	3	2010	2010	NUM
emaj-67	137	4	)	)	PUNCT
emaj-67	137	5	investigated	investigate	VERB
emaj-67	137	6	the	the	DET
emaj-67	137	7	working	work	VERB
emaj-67	137	8	capital	capital	NOUN
emaj-67	137	9	management	management	NOUN
emaj-67	137	10	and	and	CCONJ
emaj-67	137	11	other	other	ADJ
emaj-67	137	12	financial	financial	ADJ
emaj-67	137	13	management	management	NOUN
emaj-67	137	14	practices	practice	NOUN
emaj-67	137	15	in	in	ADP
emaj-67	137	16	111	111	NUM
emaj-67	137	17	smes	sme	NOUN
emaj-67	137	18	in	in	ADP
emaj-67	137	19	ankara	ankara	PROPN
emaj-67	137	20	region	region	PROPN
emaj-67	137	21	of	of	ADP
emaj-67	137	22	turkey	turkey	NOUN
emaj-67	137	23	and	and	CCONJ
emaj-67	137	24	found	find	VERB
emaj-67	137	25	that	that	SCONJ
emaj-67	137	26	smes	sme	NOUN
emaj-67	137	27	mostly	mostly	ADV
emaj-67	137	28	use	use	VERB
emaj-67	137	29	the	the	DET
emaj-67	137	30	payback	payback	NOUN
emaj-67	137	31	period	period	NOUN
emaj-67	137	32	method	method	NOUN
emaj-67	137	33	,	,	PUNCT
emaj-67	137	34	when	when	SCONJ
emaj-67	137	35	making	make	VERB
emaj-67	137	36	fixed	fix	VERB
emaj-67	137	37	-	-	PUNCT
emaj-67	137	38	asset	asset	NOUN
emaj-67	137	39	investment	investment	NOUN
emaj-67	137	40	decisions	decision	NOUN
emaj-67	137	41	.	.	PUNCT
emaj-67	138	1	the	the	DET
emaj-67	138	2	findings	finding	NOUN
emaj-67	138	3	also	also	ADV
emaj-67	138	4	indicate	indicate	VERB
emaj-67	138	5	that	that	SCONJ
emaj-67	138	6	,	,	PUNCT
emaj-67	138	7	smes	sme	NOUN
emaj-67	138	8	have	have	VERB
emaj-67	138	9	the	the	DET
emaj-67	138	10	highest	high	ADJ
emaj-67	138	11	regard	regard	NOUN
emaj-67	138	12	for	for	ADP
emaj-67	138	13	the	the	DET
emaj-67	138	14	collection	collection	NOUN
emaj-67	138	15	of	of	ADP
emaj-67	138	16	receivables	receivables	NOUN
emaj-67	138	17	and	and	CCONJ
emaj-67	138	18	cash	cash	NOUN
emaj-67	138	19	flow	flow	NOUN
emaj-67	138	20	management	management	NOUN
emaj-67	138	21	,	,	PUNCT
emaj-67	138	22	as	as	ADP
emaj-67	138	23	practices	practice	NOUN
emaj-67	138	24	of	of	ADP
emaj-67	138	25	working	work	VERB
emaj-67	138	26	capital	capital	NOUN
emaj-67	138	27	management	management	NOUN
emaj-67	138	28	.	.	PUNCT
emaj-67	139	1	çetin	çetin	NOUN
emaj-67	139	2	and	and	CCONJ
emaj-67	139	3	bıtırak	bıtırak	NOUN
emaj-67	139	4	(	(	PUNCT
emaj-67	139	5	2009	2009	NUM
emaj-67	139	6	)	)	PUNCT
emaj-67	139	7	carried	carry	VERB
emaj-67	139	8	out	out	ADP
emaj-67	139	9	an	an	DET
emaj-67	139	10	empirical	empirical	ADJ
emaj-67	139	11	study	study	NOUN
emaj-67	139	12	about	about	ADP
emaj-67	139	13	financial	financial	ADJ
emaj-67	139	14	management	management	NOUN
emaj-67	139	15	,	,	PUNCT
emaj-67	139	16	working	work	VERB
emaj-67	139	17	capital	capital	NOUN
emaj-67	139	18	and	and	CCONJ
emaj-67	139	19	investment	investment	NOUN
emaj-67	139	20	budgeting	budgeting	NOUN
emaj-67	139	21	practices	practice	NOUN
emaj-67	139	22	of	of	ADP
emaj-67	139	23	40	40	NUM
emaj-67	139	24	smes	sme	NOUN
emaj-67	139	25	in	in	ADP
emaj-67	139	26	antalya	antalya	PROPN
emaj-67	139	27	city	city	PROPN
emaj-67	139	28	of	of	ADP
emaj-67	139	29	turkey	turkey	PROPN
emaj-67	139	30	.	.	PUNCT
emaj-67	140	1	findings	finding	NOUN
emaj-67	140	2	of	of	ADP
emaj-67	140	3	their	their	PRON
emaj-67	140	4	research	research	NOUN
emaj-67	140	5	indicated	indicate	VERB
emaj-67	140	6	that	that	SCONJ
emaj-67	140	7	,	,	PUNCT
emaj-67	140	8	followup	followup	NOUN
emaj-67	140	9	of	of	ADP
emaj-67	140	10	doubtful	doubtful	ADJ
emaj-67	140	11	receivables	receivables	NOUN
emaj-67	140	12	and	and	CCONJ
emaj-67	140	13	managing	manage	VERB
emaj-67	140	14	cash	cash	NOUN
emaj-67	140	15	are	be	AUX
emaj-67	140	16	the	the	DET
emaj-67	140	17	basic	basic	ADJ
emaj-67	140	18	working	work	VERB
emaj-67	140	19	capital	capital	NOUN
emaj-67	140	20	management	management	NOUN
emaj-67	140	21	practices	practice	NOUN
emaj-67	140	22	in	in	ADP
emaj-67	140	23	smes	sme	NOUN
emaj-67	140	24	,	,	PUNCT
emaj-67	140	25	while	while	SCONJ
emaj-67	140	26	payback	payback	NOUN
emaj-67	140	27	period	period	NOUN
emaj-67	140	28	method	method	NOUN
emaj-67	140	29	is	be	AUX
emaj-67	140	30	the	the	DET
emaj-67	140	31	most	most	ADV
emaj-67	140	32	widely	widely	ADV
emaj-67	140	33	used	use	VERB
emaj-67	140	34	method	method	NOUN
emaj-67	140	35	in	in	ADP
emaj-67	140	36	fixed	fix	VERB
emaj-67	140	37	-	-	PUNCT
emaj-67	140	38	asset	asset	NOUN
emaj-67	140	39	investments	investment	NOUN
emaj-67	140	40	.	.	PUNCT
emaj-67	141	1	çetin	çetin	NOUN
emaj-67	141	2	,	,	PUNCT
emaj-67	141	3	akyüz	akyüz	NOUN
emaj-67	141	4	and	and	CCONJ
emaj-67	141	5	genç	genç	PROPN
emaj-67	141	6	(	(	PUNCT
emaj-67	141	7	2008	2008	NUM
emaj-67	141	8	)	)	PUNCT
emaj-67	141	9	conducted	conduct	VERB
emaj-67	141	10	a	a	DET
emaj-67	141	11	research	research	NOUN
emaj-67	141	12	on	on	ADP
emaj-67	141	13	smes	sme	NOUN
emaj-67	141	14	in	in	ADP
emaj-67	141	15	usak	usak	PROPN
emaj-67	141	16	city	city	PROPN
emaj-67	141	17	of	of	ADP
emaj-67	141	18	turkey	turkey	NOUN
emaj-67	141	19	and	and	CCONJ
emaj-67	141	20	found	find	VERB
emaj-67	141	21	out	out	ADP
emaj-67	141	22	that	that	SCONJ
emaj-67	141	23	80	80	NUM
emaj-67	141	24	%	%	NOUN
emaj-67	141	25	of	of	ADP
emaj-67	141	26	the	the	DET
emaj-67	141	27	smes	sme	NOUN
emaj-67	141	28	did	do	AUX
emaj-67	141	29	not	not	PART
emaj-67	141	30	have	have	VERB
emaj-67	141	31	a	a	DET
emaj-67	141	32	finance	finance	NOUN
emaj-67	141	33	department	department	NOUN
emaj-67	141	34	,	,	PUNCT
emaj-67	141	35	volume	volume	NOUN
emaj-67	141	36	5	5	NUM
emaj-67	141	37	no	no	DET
emaj-67	141	38	1	1	NUM
emaj-67	141	39	(	(	PUNCT
emaj-67	141	40	2015	2015	NUM
emaj-67	141	41	)	)	PUNCT
emaj-67	141	42	|	|	ADV
emaj-67	141	43	issn	issn	VERB
emaj-67	141	44	2158	2158	NUM
emaj-67	141	45	-	-	SYM
emaj-67	141	46	8708	8708	NUM
emaj-67	141	47	(	(	PUNCT
emaj-67	141	48	online	online	NOUN
emaj-67	141	49	)	)	PUNCT
emaj-67	141	50	|	|	ADV
emaj-67	141	51	doi	doi	X
emaj-67	141	52	10.5195	10.5195	NUM
emaj-67	141	53	/	/	SYM
emaj-67	141	54	emaj.2015.67	emaj.2015.67	NOUN
emaj-67	141	55	|	|	ADV
emaj-67	141	56	http://emaj.pitt.edu	http://emaj.pitt.edu	X
emaj-67	141	57	financial	financial	ADJ
emaj-67	141	58	management	management	NOUN
emaj-67	141	59	challenges	challenge	NOUN
emaj-67	141	60	in	in	ADP
emaj-67	141	61	small	small	ADJ
emaj-67	141	62	and	and	CCONJ
emaj-67	141	63	medium	medium	ADJ
emaj-67	141	64	-	-	PUNCT
emaj-67	141	65	sized	sized	ADJ
emaj-67	141	66	enterprises	enterprise	NOUN
emaj-67	141	67	:	:	PUNCT
emaj-67	141	68	a	a	DET
emaj-67	141	69	strategic	strategic	ADJ
emaj-67	141	70	management	management	NOUN
emaj-67	141	71	approach	approach	NOUN
emaj-67	141	72	page	page	NOUN
emaj-67	141	73	|32|	|32|	NOUN
emaj-67	141	74	emerging	emerge	VERB
emaj-67	141	75	markets	market	NOUN
emaj-67	141	76	journal	journal	NOUN
emaj-67	141	77	and	and	CCONJ
emaj-67	141	78	majority	majority	NOUN
emaj-67	141	79	of	of	ADP
emaj-67	141	80	them	they	PRON
emaj-67	141	81	faced	face	VERB
emaj-67	141	82	difficulties	difficulty	NOUN
emaj-67	141	83	at	at	ADP
emaj-67	141	84	collecting	collect	VERB
emaj-67	141	85	their	their	PRON
emaj-67	141	86	receivables	receivables	NOUN
emaj-67	141	87	and	and	CCONJ
emaj-67	141	88	utilizing	utilize	VERB
emaj-67	141	89	bank	bank	NOUN
emaj-67	141	90	loans	loan	NOUN
emaj-67	141	91	,	,	PUNCT
emaj-67	141	92	while	while	SCONJ
emaj-67	141	93	85	85	NUM
emaj-67	141	94	%	%	NOUN
emaj-67	141	95	had	have	VERB
emaj-67	141	96	to	to	PART
emaj-67	141	97	postpone	postpone	VERB
emaj-67	141	98	their	their	PRON
emaj-67	141	99	investment	investment	NOUN
emaj-67	141	100	plans	plan	NOUN
emaj-67	141	101	during	during	ADP
emaj-67	141	102	the	the	DET
emaj-67	141	103	economic	economic	ADJ
emaj-67	141	104	crisis	crisis	NOUN
emaj-67	141	105	period	period	NOUN
emaj-67	141	106	of	of	ADP
emaj-67	141	107	2008	2008	NUM
emaj-67	141	108	-	-	SYM
emaj-67	141	109	2009	2009	NUM
emaj-67	141	110	.	.	PUNCT
emaj-67	142	1	koyuncugil	koyuncugil	NOUN
emaj-67	142	2	and	and	CCONJ
emaj-67	142	3	özgülbaş	özgülbaş	PROPN
emaj-67	142	4	(	(	PUNCT
emaj-67	142	5	2008	2008	NUM
emaj-67	142	6	)	)	PUNCT
emaj-67	142	7	studied	study	VERB
emaj-67	142	8	the	the	DET
emaj-67	142	9	financial	financial	ADJ
emaj-67	142	10	data	datum	NOUN
emaj-67	142	11	of	of	ADP
emaj-67	142	12	697	697	NUM
emaj-67	142	13	smes	sme	NOUN
emaj-67	142	14	which	which	PRON
emaj-67	142	15	are	be	AUX
emaj-67	142	16	quoted	quote	VERB
emaj-67	142	17	to	to	PART
emaj-67	142	18	i̇stanbul	i̇stanbul	VERB
emaj-67	142	19	stock	stock	NOUN
emaj-67	142	20	exchange	exchange	NOUN
emaj-67	142	21	.	.	PUNCT
emaj-67	143	1	the	the	DET
emaj-67	143	2	findings	finding	NOUN
emaj-67	143	3	of	of	ADP
emaj-67	143	4	their	their	PRON
emaj-67	143	5	analysis	analysis	NOUN
emaj-67	143	6	presented	present	VERB
emaj-67	143	7	that	that	SCONJ
emaj-67	143	8	,	,	PUNCT
emaj-67	143	9	62	62	NUM
emaj-67	143	10	%	%	NOUN
emaj-67	143	11	of	of	ADP
emaj-67	143	12	these	these	DET
emaj-67	143	13	smes	sme	NOUN
emaj-67	143	14	’	'	PUNCT
emaj-67	143	15	financial	financial	ADJ
emaj-67	143	16	performance	performance	NOUN
emaj-67	143	17	was	be	AUX
emaj-67	143	18	weak	weak	ADJ
emaj-67	143	19	,	,	PUNCT
emaj-67	143	20	compared	compare	VERB
emaj-67	143	21	to	to	ADP
emaj-67	143	22	with	with	ADP
emaj-67	143	23	the	the	DET
emaj-67	143	24	others	other	NOUN
emaj-67	143	25	.	.	PUNCT
emaj-67	144	1	the	the	DET
emaj-67	144	2	smes	sme	NOUN
emaj-67	144	3	with	with	ADP
emaj-67	144	4	lower	low	ADJ
emaj-67	144	5	scores	score	NOUN
emaj-67	144	6	had	have	VERB
emaj-67	144	7	the	the	DET
emaj-67	144	8	common	common	ADJ
emaj-67	144	9	problems	problem	NOUN
emaj-67	144	10	of	of	ADP
emaj-67	144	11	low	low	ADJ
emaj-67	144	12	roe	roe	NOUN
emaj-67	144	13	and	and	CCONJ
emaj-67	144	14	net	net	ADJ
emaj-67	144	15	profit	profit	NOUN
emaj-67	144	16	margin	margin	NOUN
emaj-67	144	17	,	,	PUNCT
emaj-67	144	18	faced	face	VERB
emaj-67	144	19	difficulties	difficulty	NOUN
emaj-67	144	20	in	in	ADP
emaj-67	144	21	the	the	DET
emaj-67	144	22	collection	collection	NOUN
emaj-67	144	23	of	of	ADP
emaj-67	144	24	receivables	receivables	NOUN
emaj-67	144	25	and	and	CCONJ
emaj-67	144	26	had	have	VERB
emaj-67	144	27	financial	financial	ADJ
emaj-67	144	28	management	management	NOUN
emaj-67	144	29	problems	problem	NOUN
emaj-67	144	30	(	(	PUNCT
emaj-67	144	31	koyuncugil	koyuncugil	NOUN
emaj-67	144	32	and	and	CCONJ
emaj-67	144	33	özgülbaş	özgülbaş	NOUN
emaj-67	144	34	,	,	PUNCT
emaj-67	144	35	2008	2008	NUM
emaj-67	144	36	)	)	PUNCT
emaj-67	144	37	.	.	PUNCT
emaj-67	145	1	çetin	çetin	NOUN
emaj-67	145	2	(	(	PUNCT
emaj-67	145	3	2006	2006	NUM
emaj-67	145	4	)	)	PUNCT
emaj-67	145	5	studied	study	VERB
emaj-67	145	6	financial	financial	ADJ
emaj-67	145	7	management	management	NOUN
emaj-67	145	8	,	,	PUNCT
emaj-67	145	9	working	work	VERB
emaj-67	145	10	capital	capital	NOUN
emaj-67	145	11	and	and	CCONJ
emaj-67	145	12	fixed	fix	VERB
emaj-67	145	13	-	-	PUNCT
emaj-67	145	14	asset	asset	NOUN
emaj-67	145	15	budgeting	budgeting	NOUN
emaj-67	145	16	practices	practice	NOUN
emaj-67	145	17	of	of	ADP
emaj-67	145	18	42	42	NUM
emaj-67	145	19	smes	sme	NOUN
emaj-67	145	20	in	in	ADP
emaj-67	145	21	antalya	antalya	PROPN
emaj-67	145	22	and	and	CCONJ
emaj-67	145	23	isparta	isparta	VERB
emaj-67	145	24	cities	city	NOUN
emaj-67	145	25	in	in	ADP
emaj-67	145	26	the	the	DET
emaj-67	145	27	mediterennian	mediterennian	ADJ
emaj-67	145	28	region	region	NOUN
emaj-67	145	29	of	of	ADP
emaj-67	145	30	turkey	turkey	PROPN
emaj-67	145	31	.	.	PUNCT
emaj-67	146	1	findings	finding	NOUN
emaj-67	146	2	of	of	ADP
emaj-67	146	3	the	the	DET
emaj-67	146	4	study	study	NOUN
emaj-67	146	5	indicated	indicate	VERB
emaj-67	146	6	that	that	SCONJ
emaj-67	146	7	the	the	DET
emaj-67	146	8	sme	sme	PROPN
emaj-67	146	9	owner	owner	PROPN
emaj-67	146	10	/	/	SYM
emaj-67	146	11	managers	manager	NOUN
emaj-67	146	12	are	be	AUX
emaj-67	146	13	not	not	PART
emaj-67	146	14	wellinformed	wellinforme	VERB
emaj-67	146	15	about	about	ADP
emaj-67	146	16	money	money	NOUN
emaj-67	146	17	and	and	CCONJ
emaj-67	146	18	capital	capital	NOUN
emaj-67	146	19	markets	market	NOUN
emaj-67	146	20	,	,	PUNCT
emaj-67	146	21	as	as	ADV
emaj-67	146	22	well	well	ADV
emaj-67	146	23	as	as	ADP
emaj-67	146	24	about	about	ADP
emaj-67	146	25	basic	basic	ADJ
emaj-67	146	26	concepts	concept	NOUN
emaj-67	146	27	of	of	ADP
emaj-67	146	28	financial	financial	ADJ
emaj-67	146	29	management	management	NOUN
emaj-67	146	30	.	.	PUNCT
emaj-67	147	1	about	about	ADP
emaj-67	147	2	the	the	DET
emaj-67	147	3	practices	practice	NOUN
emaj-67	147	4	of	of	ADP
emaj-67	147	5	working	work	VERB
emaj-67	147	6	capital	capital	NOUN
emaj-67	147	7	management	management	NOUN
emaj-67	147	8	,	,	PUNCT
emaj-67	147	9	smes	sme	NOUN
emaj-67	147	10	considered	consider	VERB
emaj-67	147	11	collection	collection	NOUN
emaj-67	147	12	of	of	ADP
emaj-67	147	13	receivables	receivables	NOUN
emaj-67	147	14	and	and	CCONJ
emaj-67	147	15	practices	practice	NOUN
emaj-67	147	16	of	of	ADP
emaj-67	147	17	inventory	inventory	NOUN
emaj-67	147	18	management	management	NOUN
emaj-67	147	19	,	,	PUNCT
emaj-67	147	20	as	as	ADV
emaj-67	147	21	important	important	ADJ
emaj-67	147	22	.	.	PUNCT
emaj-67	148	1	smes	sme	NOUN
emaj-67	148	2	also	also	ADV
emaj-67	148	3	regarded	regard	VERB
emaj-67	148	4	acquisition	acquisition	NOUN
emaj-67	148	5	of	of	ADP
emaj-67	148	6	basic	basic	ADJ
emaj-67	148	7	machinery	machinery	NOUN
emaj-67	148	8	and	and	CCONJ
emaj-67	148	9	equipment	equipment	NOUN
emaj-67	148	10	,	,	PUNCT
emaj-67	148	11	as	as	ADP
emaj-67	148	12	their	their	PRON
emaj-67	148	13	core	core	NOUN
emaj-67	148	14	investments	investment	NOUN
emaj-67	148	15	in	in	ADP
emaj-67	148	16	fixed	fix	VERB
emaj-67	148	17	-	-	PUNCT
emaj-67	148	18	assets	asset	NOUN
emaj-67	148	19	.	.	PUNCT
emaj-67	149	1	topal	topal	PROPN
emaj-67	149	2	,	,	PUNCT
emaj-67	149	3	erkan	erkan	NOUN
emaj-67	149	4	and	and	CCONJ
emaj-67	149	5	arıtaş	arıtaş	NOUN
emaj-67	149	6	(	(	PUNCT
emaj-67	149	7	2006	2006	NUM
emaj-67	149	8	)	)	PUNCT
emaj-67	149	9	conducted	conduct	VERB
emaj-67	149	10	a	a	DET
emaj-67	149	11	study	study	NOUN
emaj-67	149	12	about	about	ADP
emaj-67	149	13	financial	financial	ADJ
emaj-67	149	14	management	management	NOUN
emaj-67	149	15	practices	practice	NOUN
emaj-67	149	16	of	of	ADP
emaj-67	149	17	48	48	NUM
emaj-67	149	18	smes	sme	NOUN
emaj-67	149	19	in	in	ADP
emaj-67	149	20	afyonkarahisar	afyonkarahisar	PROPN
emaj-67	149	21	city	city	PROPN
emaj-67	149	22	of	of	ADP
emaj-67	149	23	turkey	turkey	PROPN
emaj-67	149	24	.	.	PUNCT
emaj-67	150	1	findings	finding	NOUN
emaj-67	150	2	of	of	ADP
emaj-67	150	3	their	their	PRON
emaj-67	150	4	study	study	NOUN
emaj-67	150	5	indicated	indicate	VERB
emaj-67	150	6	that	that	SCONJ
emaj-67	150	7	,	,	PUNCT
emaj-67	150	8	machinery	machinery	NOUN
emaj-67	150	9	and	and	CCONJ
emaj-67	150	10	equipment	equipment	NOUN
emaj-67	150	11	acquisitions	acquisition	NOUN
emaj-67	150	12	,	,	PUNCT
emaj-67	150	13	conducted	conduct	VERB
emaj-67	150	14	with	with	ADP
emaj-67	150	15	the	the	DET
emaj-67	150	16	motivation	motivation	NOUN
emaj-67	150	17	of	of	ADP
emaj-67	150	18	growth	growth	NOUN
emaj-67	150	19	of	of	ADP
emaj-67	150	20	business	business	NOUN
emaj-67	150	21	volumes	volume	NOUN
emaj-67	150	22	,	,	PUNCT
emaj-67	150	23	are	be	AUX
emaj-67	150	24	the	the	DET
emaj-67	150	25	basic	basic	ADJ
emaj-67	150	26	fixed	fix	VERB
emaj-67	150	27	-	-	PUNCT
emaj-67	150	28	asset	asset	NOUN
emaj-67	150	29	investments	investment	NOUN
emaj-67	150	30	and	and	CCONJ
emaj-67	150	31	smes	sme	NOUN
emaj-67	150	32	use	use	VERB
emaj-67	150	33	profitability	profitability	NOUN
emaj-67	150	34	and	and	CCONJ
emaj-67	150	35	pay	pay	NOUN
emaj-67	150	36	-	-	PUNCT
emaj-67	150	37	back	back	NOUN
emaj-67	150	38	analyses	analysis	NOUN
emaj-67	150	39	in	in	ADP
emaj-67	150	40	assessing	assess	VERB
emaj-67	150	41	their	their	PRON
emaj-67	150	42	fixed	fix	VERB
emaj-67	150	43	-	-	PUNCT
emaj-67	150	44	asset	asset	NOUN
emaj-67	150	45	investments	investment	NOUN
emaj-67	150	46	.	.	PUNCT
emaj-67	151	1	smes	sme	NOUN
emaj-67	151	2	also	also	ADV
emaj-67	151	3	reported	report	VERB
emaj-67	151	4	frequent	frequent	ADJ
emaj-67	151	5	uses	use	NOUN
emaj-67	151	6	of	of	ADP
emaj-67	151	7	working	work	VERB
emaj-67	151	8	capital	capital	NOUN
emaj-67	151	9	management	management	NOUN
emaj-67	151	10	practices	practice	NOUN
emaj-67	151	11	,	,	PUNCT
emaj-67	151	12	most	most	ADV
emaj-67	151	13	important	important	ADJ
emaj-67	151	14	ones	one	NOUN
emaj-67	151	15	being	be	AUX
emaj-67	151	16	receivables	receivables	NOUN
emaj-67	151	17	and	and	CCONJ
emaj-67	151	18	inventory	inventory	NOUN
emaj-67	151	19	management	management	NOUN
emaj-67	151	20	,	,	PUNCT
emaj-67	151	21	but	but	CCONJ
emaj-67	151	22	also	also	ADV
emaj-67	151	23	including	include	VERB
emaj-67	151	24	cash	cash	NOUN
emaj-67	151	25	budgeting	budgeting	NOUN
emaj-67	151	26	and	and	CCONJ
emaj-67	151	27	follow	follow	VERB
emaj-67	151	28	-	-	PUNCT
emaj-67	151	29	up	up	NOUN
emaj-67	151	30	of	of	ADP
emaj-67	151	31	periodical	periodical	ADJ
emaj-67	151	32	monetary	monetary	ADJ
emaj-67	151	33	target	target	NOUN
emaj-67	151	34	while	while	SCONJ
emaj-67	151	35	the	the	DET
emaj-67	151	36	literature	literature	NOUN
emaj-67	151	37	on	on	ADP
emaj-67	151	38	sme	sme	PROPN
emaj-67	151	39	strategic	strategic	ADJ
emaj-67	151	40	management	management	NOUN
emaj-67	151	41	suggests	suggest	VERB
emaj-67	151	42	that	that	SCONJ
emaj-67	151	43	sme	sme	PROPN
emaj-67	151	44	owner	owner	PROPN
emaj-67	151	45	/	/	SYM
emaj-67	151	46	managers	manager	NOUN
emaj-67	151	47	do	do	AUX
emaj-67	151	48	not	not	PART
emaj-67	151	49	always	always	ADV
emaj-67	151	50	employ	employ	VERB
emaj-67	151	51	the	the	DET
emaj-67	151	52	processes	process	NOUN
emaj-67	151	53	of	of	ADP
emaj-67	151	54	strategic	strategic	ADJ
emaj-67	151	55	management	management	NOUN
emaj-67	151	56	when	when	SCONJ
emaj-67	151	57	running	run	VERB
emaj-67	151	58	their	their	PRON
emaj-67	151	59	businesses	business	NOUN
emaj-67	151	60	(	(	PUNCT
emaj-67	151	61	zimmerer	zimmerer	PROPN
emaj-67	151	62	&	&	CCONJ
emaj-67	151	63	scarborough	scarborough	PROPN
emaj-67	151	64	,	,	PUNCT
emaj-67	151	65	2005	2005	NUM
emaj-67	151	66	)	)	PUNCT
emaj-67	151	67	,	,	PUNCT
emaj-67	151	68	the	the	DET
emaj-67	151	69	empirical	empirical	ADJ
emaj-67	151	70	studies	study	NOUN
emaj-67	151	71	conducted	conduct	VERB
emaj-67	151	72	on	on	ADP
emaj-67	151	73	financial	financial	ADJ
emaj-67	151	74	management	management	NOUN
emaj-67	151	75	constructs	construct	NOUN
emaj-67	151	76	of	of	ADP
emaj-67	151	77	turkish	turkish	ADJ
emaj-67	151	78	smes	sme	NOUN
emaj-67	151	79	present	present	ADJ
emaj-67	151	80	indicators	indicator	NOUN
emaj-67	151	81	of	of	ADP
emaj-67	151	82	employment	employment	NOUN
emaj-67	151	83	of	of	ADP
emaj-67	151	84	an	an	DET
emaj-67	151	85	“	"	PUNCT
emaj-67	151	86	emergent	emergent	ADJ
emaj-67	151	87	”	"	PUNCT
emaj-67	151	88	approach	approach	NOUN
emaj-67	151	89	of	of	ADP
emaj-67	151	90	strategic	strategic	ADJ
emaj-67	151	91	management	management	NOUN
emaj-67	151	92	at	at	ADP
emaj-67	151	93	the	the	DET
emaj-67	151	94	implementation	implementation	NOUN
emaj-67	151	95	phase	phase	NOUN
emaj-67	151	96	of	of	ADP
emaj-67	151	97	the	the	DET
emaj-67	151	98	conduct	conduct	NOUN
emaj-67	151	99	of	of	ADP
emaj-67	151	100	financial	financial	ADJ
emaj-67	151	101	management	management	NOUN
emaj-67	151	102	practices	practice	NOUN
emaj-67	151	103	,	,	PUNCT
emaj-67	151	104	particularly	particularly	ADV
emaj-67	151	105	when	when	SCONJ
emaj-67	151	106	managing	manage	VERB
emaj-67	151	107	daily	daily	ADJ
emaj-67	151	108	financial	financial	ADJ
emaj-67	151	109	operations	operation	NOUN
emaj-67	151	110	and	and	CCONJ
emaj-67	151	111	during	during	ADP
emaj-67	151	112	processes	process	NOUN
emaj-67	151	113	of	of	ADP
emaj-67	151	114	large	large	ADJ
emaj-67	151	115	investments	investment	NOUN
emaj-67	151	116	.	.	PUNCT
emaj-67	152	1	on	on	ADP
emaj-67	152	2	the	the	DET
emaj-67	152	3	other	other	ADJ
emaj-67	152	4	hand	hand	NOUN
emaj-67	152	5	,	,	PUNCT
emaj-67	152	6	the	the	DET
emaj-67	152	7	owner	owner	NOUN
emaj-67	152	8	/	/	SYM
emaj-67	152	9	managers	manager	NOUN
emaj-67	152	10	of	of	ADP
emaj-67	152	11	smes	sme	NOUN
emaj-67	152	12	experience	experience	NOUN
emaj-67	152	13	problems	problem	NOUN
emaj-67	152	14	in	in	ADP
emaj-67	152	15	taking	take	VERB
emaj-67	152	16	a	a	DET
emaj-67	152	17	“	"	PUNCT
emaj-67	152	18	deliberate	deliberate	ADJ
emaj-67	152	19	”	"	PUNCT
emaj-67	152	20	approach	approach	NOUN
emaj-67	152	21	of	of	ADP
emaj-67	152	22	strategic	strategic	ADJ
emaj-67	152	23	management	management	NOUN
emaj-67	152	24	,	,	PUNCT
emaj-67	152	25	regarding	regard	VERB
emaj-67	152	26	the	the	DET
emaj-67	152	27	strategy	strategy	NOUN
emaj-67	152	28	formulation	formulation	NOUN
emaj-67	152	29	and	and	CCONJ
emaj-67	152	30	feedback	feedback	NOUN
emaj-67	152	31	and	and	CCONJ
emaj-67	152	32	control	control	VERB
emaj-67	152	33	phases	phase	NOUN
emaj-67	152	34	of	of	ADP
emaj-67	152	35	financial	financial	ADJ
emaj-67	152	36	management	management	NOUN
emaj-67	152	37	,	,	PUNCT
emaj-67	152	38	which	which	PRON
emaj-67	152	39	results	result	VERB
emaj-67	152	40	in	in	ADP
emaj-67	152	41	poor	poor	ADJ
emaj-67	152	42	financial	financial	ADJ
emaj-67	152	43	and	and	CCONJ
emaj-67	152	44	overall	overall	ADJ
emaj-67	152	45	organizational	organizational	ADJ
emaj-67	152	46	performance	performance	NOUN
emaj-67	152	47	results	result	NOUN
emaj-67	152	48	.	.	PUNCT
emaj-67	153	1	the	the	DET
emaj-67	153	2	flow	flow	NOUN
emaj-67	153	3	of	of	ADP
emaj-67	153	4	financial	financial	ADJ
emaj-67	153	5	management	management	NOUN
emaj-67	153	6	practices	practice	NOUN
emaj-67	153	7	and	and	CCONJ
emaj-67	153	8	the	the	DET
emaj-67	153	9	phases	phase	NOUN
emaj-67	153	10	deliberate	deliberate	VERB
emaj-67	153	11	and	and	CCONJ
emaj-67	153	12	emergent	emergent	ADJ
emaj-67	153	13	illustrated	illustrate	VERB
emaj-67	153	14	in	in	ADP
emaj-67	153	15	the	the	DET
emaj-67	153	16	strategic	strategic	ADJ
emaj-67	153	17	management	management	NOUN
emaj-67	153	18	model	model	NOUN
emaj-67	153	19	of	of	ADP
emaj-67	153	20	financial	financial	ADJ
emaj-67	153	21	management	management	NOUN
emaj-67	153	22	practices	practice	NOUN
emaj-67	153	23	in	in	ADP
emaj-67	153	24	smes	sme	NOUN
emaj-67	153	25	,	,	PUNCT
emaj-67	153	26	as	as	SCONJ
emaj-67	153	27	shown	show	VERB
emaj-67	153	28	in	in	ADP
emaj-67	153	29	figure	figure	NOUN
emaj-67	153	30	1	1	NUM
emaj-67	153	31	.	.	PUNCT
emaj-67	154	1	within	within	ADP
emaj-67	154	2	the	the	DET
emaj-67	154	3	three	three	NUM
emaj-67	154	4	basic	basic	ADJ
emaj-67	154	5	phases	phase	NOUN
emaj-67	154	6	of	of	ADP
emaj-67	154	7	strategic	strategic	ADJ
emaj-67	154	8	financial	financial	ADJ
emaj-67	154	9	management	management	NOUN
emaj-67	154	10	,	,	PUNCT
emaj-67	154	11	sme	sme	PROPN
emaj-67	154	12	owner	owner	PROPN
emaj-67	154	13	/	/	SYM
emaj-67	154	14	managers	manager	NOUN
emaj-67	154	15	in	in	ADP
emaj-67	154	16	turkey	turkey	NOUN
emaj-67	154	17	tend	tend	VERB
emaj-67	154	18	to	to	PART
emaj-67	154	19	have	have	VERB
emaj-67	154	20	a	a	DET
emaj-67	154	21	higher	high	ADJ
emaj-67	154	22	regard	regard	NOUN
emaj-67	154	23	for	for	ADP
emaj-67	154	24	the	the	DET
emaj-67	154	25	implementation	implementation	NOUN
emaj-67	154	26	phase	phase	NOUN
emaj-67	154	27	of	of	ADP
emaj-67	154	28	financial	financial	ADJ
emaj-67	154	29	management	management	NOUN
emaj-67	154	30	practices	practice	NOUN
emaj-67	154	31	,	,	PUNCT
emaj-67	154	32	such	such	ADJ
emaj-67	154	33	as	as	ADP
emaj-67	154	34	paying	pay	VERB
emaj-67	154	35	more	more	ADJ
emaj-67	154	36	attention	attention	NOUN
emaj-67	154	37	to	to	ADP
emaj-67	154	38	the	the	DET
emaj-67	154	39	daily	daily	ADJ
emaj-67	154	40	transactions	transaction	NOUN
emaj-67	154	41	related	relate	VERB
emaj-67	154	42	to	to	ADP
emaj-67	154	43	various	various	ADJ
emaj-67	154	44	working	work	VERB
emaj-67	154	45	capital	capital	NOUN
emaj-67	154	46	management	management	NOUN
emaj-67	154	47	practices	practice	NOUN
emaj-67	154	48	including	include	VERB
emaj-67	154	49	cash	cash	NOUN
emaj-67	154	50	,	,	PUNCT
emaj-67	154	51	receivables	receivables	NOUN
emaj-67	154	52	,	,	PUNCT
emaj-67	154	53	inventory	inventory	NOUN
emaj-67	154	54	and	and	CCONJ
emaj-67	154	55	accounts	account	VERB
emaj-67	154	56	payables	payable	NOUN
emaj-67	154	57	management	management	NOUN
emaj-67	154	58	,	,	PUNCT
emaj-67	154	59	as	as	ADV
emaj-67	154	60	well	well	ADV
emaj-67	154	61	as	as	ADP
emaj-67	154	62	making	make	VERB
emaj-67	154	63	detailed	detailed	ADJ
emaj-67	154	64	evaluations	evaluation	NOUN
emaj-67	154	65	before	before	ADP
emaj-67	154	66	making	make	VERB
emaj-67	154	67	fixed	fix	VERB
emaj-67	154	68	-	-	PUNCT
emaj-67	154	69	asset	asset	NOUN
emaj-67	154	70	investments	investment	NOUN
emaj-67	154	71	.	.	PUNCT
emaj-67	155	1	this	this	PRON
emaj-67	155	2	indicates	indicate	VERB
emaj-67	155	3	that	that	SCONJ
emaj-67	155	4	,	,	PUNCT
emaj-67	155	5	the	the	DET
emaj-67	155	6	“	"	PUNCT
emaj-67	155	7	emerging	emerge	VERB
emaj-67	155	8	”	"	PUNCT
emaj-67	155	9	approach	approach	NOUN
emaj-67	155	10	of	of	ADP
emaj-67	155	11	strategic	strategic	ADJ
emaj-67	155	12	management	management	NOUN
emaj-67	155	13	which	which	PRON
emaj-67	155	14	also	also	ADV
emaj-67	155	15	facilitates	facilitate	VERB
emaj-67	155	16	finding	find	VERB
emaj-67	155	17	immediate	immediate	ADJ
emaj-67	155	18	solutions	solution	NOUN
emaj-67	155	19	to	to	ADP
emaj-67	155	20	unanticipated	unanticipated	ADJ
emaj-67	155	21	financial	financial	ADJ
emaj-67	155	22	problems	problem	NOUN
emaj-67	155	23	with	with	ADP
emaj-67	155	24	its	its	PRON
emaj-67	155	25	unstructured	unstructured	ADJ
emaj-67	155	26	and	and	CCONJ
emaj-67	155	27	flexible	flexible	ADJ
emaj-67	155	28	nature	nature	NOUN
emaj-67	155	29	is	be	AUX
emaj-67	155	30	common	common	ADJ
emaj-67	155	31	among	among	ADP
emaj-67	155	32	turkish	turkish	ADJ
emaj-67	155	33	smes	sme	NOUN
emaj-67	155	34	,	,	PUNCT
emaj-67	155	35	in	in	ADP
emaj-67	155	36	their	their	PRON
emaj-67	155	37	conduct	conduct	NOUN
emaj-67	155	38	of	of	ADP
emaj-67	155	39	financial	financial	ADJ
emaj-67	155	40	management	management	NOUN
emaj-67	155	41	.	.	PUNCT
emaj-67	156	1	on	on	ADP
emaj-67	156	2	the	the	DET
emaj-67	156	3	other	other	ADJ
emaj-67	156	4	hand	hand	NOUN
emaj-67	156	5	,	,	PUNCT
emaj-67	156	6	the	the	DET
emaj-67	156	7	“	"	PUNCT
emaj-67	156	8	deliberate	deliberate	ADJ
emaj-67	156	9	”	"	PUNCT
emaj-67	156	10	strategic	strategic	ADJ
emaj-67	156	11	management	management	NOUN
emaj-67	156	12	approach	approach	NOUN
emaj-67	156	13	,	,	PUNCT
emaj-67	156	14	regarding	regard	VERB
emaj-67	156	15	the	the	DET
emaj-67	156	16	elements	element	NOUN
emaj-67	156	17	of	of	ADP
emaj-67	156	18	strategy	strategy	NOUN
emaj-67	156	19	formulation	formulation	NOUN
emaj-67	156	20	and	and	CCONJ
emaj-67	156	21	control	control	NOUN
emaj-67	156	22	,	,	PUNCT
emaj-67	156	23	is	be	AUX
emaj-67	156	24	found	find	VERB
emaj-67	156	25	to	to	PART
emaj-67	156	26	be	be	AUX
emaj-67	156	27	in	in	ADP
emaj-67	156	28	much	much	ADV
emaj-67	156	29	lower	low	ADJ
emaj-67	156	30	levels	level	NOUN
emaj-67	156	31	,	,	PUNCT
emaj-67	156	32	as	as	SCONJ
emaj-67	156	33	most	most	ADJ
emaj-67	156	34	sme	sme	PROPN
emaj-67	156	35	owner	owner	PROPN
emaj-67	156	36	/	/	SYM
emaj-67	156	37	managers	manager	NOUN
emaj-67	156	38	reportedly	reportedly	ADV
emaj-67	156	39	do	do	AUX
emaj-67	156	40	not	not	PART
emaj-67	156	41	show	show	VERB
emaj-67	156	42	a	a	DET
emaj-67	156	43	great	great	ADJ
emaj-67	156	44	interest	interest	NOUN
emaj-67	156	45	or	or	CCONJ
emaj-67	156	46	lack	lack	VERB
emaj-67	156	47	the	the	DET
emaj-67	156	48	technical	technical	ADJ
emaj-67	156	49	knowledge	knowledge	NOUN
emaj-67	156	50	related	relate	VERB
emaj-67	156	51	with	with	ADP
emaj-67	156	52	the	the	DET
emaj-67	156	53	financial	financial	ADJ
emaj-67	156	54	planning	planning	NOUN
emaj-67	156	55	and	and	CCONJ
emaj-67	156	56	the	the	DET
emaj-67	156	57	financial	financial	ADJ
emaj-67	156	58	reporting	reporting	NOUN
emaj-67	156	59	and	and	CCONJ
emaj-67	156	60	control	control	NOUN
emaj-67	156	61	practices	practice	NOUN
emaj-67	156	62	,	,	PUNCT
emaj-67	156	63	which	which	PRON
emaj-67	156	64	eventually	eventually	ADV
emaj-67	156	65	become	become	VERB
emaj-67	156	66	significant	significant	ADJ
emaj-67	156	67	factors	factor	NOUN
emaj-67	156	68	of	of	ADP
emaj-67	156	69	poor	poor	ADJ
emaj-67	156	70	performance	performance	NOUN
emaj-67	156	71	results	result	NOUN
emaj-67	156	72	and	and	CCONJ
emaj-67	156	73	even	even	ADV
emaj-67	156	74	failure	failure	NOUN
emaj-67	156	75	of	of	ADP
emaj-67	156	76	business	business	NOUN
emaj-67	156	77	.	.	PUNCT
emaj-67	157	1	the	the	DET
emaj-67	157	2	flow	flow	NOUN
emaj-67	157	3	and	and	CCONJ
emaj-67	157	4	interrelationships	interrelationship	NOUN
emaj-67	157	5	of	of	ADP
emaj-67	157	6	the	the	DET
emaj-67	157	7	strategic	strategic	ADJ
emaj-67	157	8	financial	financial	ADJ
emaj-67	157	9	management	management	NOUN
emaj-67	157	10	practices	practice	NOUN
emaj-67	157	11	with	with	ADP
emaj-67	157	12	respect	respect	NOUN
emaj-67	157	13	to	to	ADP
emaj-67	157	14	sme	sme	NOUN
emaj-67	157	15	performance	performance	NOUN
emaj-67	157	16	are	be	AUX
emaj-67	157	17	illustrated	illustrate	VERB
emaj-67	157	18	in	in	ADP
emaj-67	157	19	the	the	DET
emaj-67	157	20	strategic	strategic	ADJ
emaj-67	157	21	management	management	NOUN
emaj-67	157	22	model	model	NOUN
emaj-67	157	23	of	of	ADP
emaj-67	157	24	financial	financial	ADJ
emaj-67	157	25	management	management	NOUN
emaj-67	157	26	practices	practice	NOUN
emaj-67	157	27	in	in	ADP
emaj-67	157	28	figure	figure	NOUN
emaj-67	157	29	1	1	NUM
emaj-67	157	30	.	.	PUNCT
emaj-67	158	1	the	the	DET
emaj-67	158	2	strategic	strategic	ADJ
emaj-67	158	3	financial	financial	ADJ
emaj-67	158	4	management	management	NOUN
emaj-67	158	5	elements	element	NOUN
emaj-67	158	6	of	of	ADP
emaj-67	158	7	the	the	DET
emaj-67	158	8	model	model	NOUN
emaj-67	158	9	,	,	PUNCT
emaj-67	158	10	namely	namely	ADV
emaj-67	158	11	financial	financial	ADJ
emaj-67	158	12	planning	planning	NOUN
emaj-67	158	13	,	,	PUNCT
emaj-67	158	14	working	work	VERB
emaj-67	158	15	capital	capital	NOUN
emaj-67	158	16	management	management	NOUN
emaj-67	158	17	with	with	ADP
emaj-67	158	18	three	three	NUM
emaj-67	158	19	sub	sub	NOUN
emaj-67	158	20	-	-	NOUN
emaj-67	158	21	constructs	construct	NOUN
emaj-67	158	22	of	of	ADP
emaj-67	158	23	cash	cash	NOUN
emaj-67	158	24	,	,	PUNCT
emaj-67	158	25	receivables	receivables	NOUN
emaj-67	158	26	and	and	CCONJ
emaj-67	158	27	inventory	inventory	NOUN
emaj-67	158	28	management	management	NOUN
emaj-67	158	29	,	,	PUNCT
emaj-67	158	30	fixed	fix	VERB
emaj-67	158	31	-	-	PUNCT
emaj-67	158	32	asset	asset	NOUN
emaj-67	158	33	management	management	NOUN
emaj-67	158	34	and	and	CCONJ
emaj-67	158	35	finally	finally	ADV
emaj-67	158	36	,	,	PUNCT
emaj-67	158	37	financial	financial	ADJ
emaj-67	158	38	reporting	reporting	NOUN
emaj-67	158	39	and	and	CCONJ
emaj-67	158	40	control	control	NOUN
emaj-67	158	41	,	,	PUNCT
emaj-67	158	42	are	be	AUX
emaj-67	158	43	determined	determine	VERB
emaj-67	158	44	according	accord	VERB
emaj-67	158	45	to	to	ADP
emaj-67	158	46	the	the	DET
emaj-67	158	47	significance	significance	NOUN
emaj-67	158	48	of	of	ADP
emaj-67	158	49	their	their	PRON
emaj-67	158	50	correlations	correlation	NOUN
emaj-67	158	51	with	with	ADP
emaj-67	158	52	the	the	DET
emaj-67	158	53	overall	overall	ADJ
emaj-67	158	54	performance	performance	NOUN
emaj-67	158	55	of	of	ADP
emaj-67	158	56	the	the	DET
emaj-67	158	57	company	company	NOUN
emaj-67	158	58	,	,	PUNCT
emaj-67	158	59	as	as	SCONJ
emaj-67	158	60	regarded	regard	VERB
emaj-67	158	61	by	by	ADP
emaj-67	158	62	the	the	DET
emaj-67	158	63	sme	sme	PROPN
emaj-67	158	64	owner	owner	PROPN
emaj-67	158	65	/	/	SYM
emaj-67	158	66	managers	manager	NOUN
emaj-67	158	67	.	.	PUNCT
emaj-67	159	1	other	other	ADJ
emaj-67	159	2	elements	element	NOUN
emaj-67	159	3	of	of	ADP
emaj-67	159	4	financial	financial	ADJ
emaj-67	159	5	management	management	NOUN
emaj-67	159	6	,	,	PUNCT
emaj-67	159	7	such	such	ADJ
emaj-67	159	8	as	as	ADP
emaj-67	159	9	accounting	account	VERB
emaj-67	159	10	information	information	NOUN
emaj-67	159	11	systems	system	NOUN
emaj-67	159	12	,	,	PUNCT
emaj-67	159	13	are	be	AUX
emaj-67	159	14	not	not	PART
emaj-67	159	15	included	include	VERB
emaj-67	159	16	in	in	ADP
emaj-67	159	17	the	the	DET
emaj-67	159	18	model	model	NOUN
emaj-67	159	19	,	,	PUNCT
emaj-67	159	20	as	as	SCONJ
emaj-67	159	21	these	these	DET
emaj-67	159	22	practices	practice	NOUN
emaj-67	159	23	have	have	AUX
emaj-67	159	24	been	be	AUX
emaj-67	159	25	reported	report	VERB
emaj-67	159	26	by	by	ADP
emaj-67	159	27	the	the	DET
emaj-67	159	28	sme	sme	PROPN
emaj-67	159	29	owner	owner	PROPN
emaj-67	159	30	/	/	SYM
emaj-67	159	31	managers	manager	NOUN
emaj-67	159	32	,	,	PUNCT
emaj-67	159	33	as	as	ADP
emaj-67	159	34	being	be	AUX
emaj-67	159	35	significantly	significantly	ADV
emaj-67	159	36	correlated	correlate	VERB
emaj-67	159	37	with	with	ADP
emaj-67	159	38	sme	sme	NOUN
emaj-67	159	39	performance	performance	NOUN
emaj-67	159	40	in	in	ADP
emaj-67	159	41	turkey	turkey	PROPN
emaj-67	159	42	.	.	PUNCT
emaj-67	160	1	figure	figure	NOUN
emaj-67	160	2	1	1	NUM
emaj-67	160	3	:	:	PUNCT
emaj-67	160	4	strategic	strategic	ADJ
emaj-67	160	5	management	management	NOUN
emaj-67	160	6	model	model	NOUN
emaj-67	160	7	of	of	ADP
emaj-67	160	8	financial	financial	ADJ
emaj-67	160	9	management	management	NOUN
emaj-67	160	10	practices	practice	NOUN
emaj-67	160	11	in	in	ADP
emaj-67	160	12	smes	sme	NOUN
emaj-67	160	13	volume	volume	NOUN
emaj-67	160	14	5	5	NUM
emaj-67	160	15	no	no	DET
emaj-67	160	16	1	1	NUM
emaj-67	160	17	(	(	PUNCT
emaj-67	160	18	2015	2015	NUM
emaj-67	160	19	)	)	PUNCT
emaj-67	160	20	|	|	ADV
emaj-67	160	21	issn	issn	VERB
emaj-67	160	22	2158	2158	NUM
emaj-67	160	23	-	-	SYM
emaj-67	160	24	8708	8708	NUM
emaj-67	160	25	(	(	PUNCT
emaj-67	160	26	online	online	NOUN
emaj-67	160	27	)	)	PUNCT
emaj-67	160	28	|	|	ADV
emaj-67	160	29	doi	doi	X
emaj-67	160	30	10.5195	10.5195	NUM
emaj-67	160	31	/	/	SYM
emaj-67	160	32	emaj.2015.67	emaj.2015.67	NOUN
emaj-67	160	33	|	|	ADV
emaj-67	160	34	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-67	160	35	hande	hande	PROPN
emaj-67	160	36	karadag	karadag	PROPN
emaj-67	160	37	emerging	emerge	VERB
emaj-67	160	38	markets	market	NOUN
emaj-67	160	39	journal	journal	NOUN
emaj-67	161	1	|	|	ADV
emaj-67	161	2	p	p	NOUN
emaj-67	161	3	a	a	DET
emaj-67	161	4	g	g	NOUN
emaj-67	161	5	e	e	NOUN
emaj-67	161	6	|33	|33	NOUN
emaj-67	161	7	the	the	DET
emaj-67	161	8	inadequacy	inadequacy	NOUN
emaj-67	161	9	of	of	ADP
emaj-67	161	10	an	an	DET
emaj-67	161	11	effective	effective	ADJ
emaj-67	161	12	and	and	CCONJ
emaj-67	161	13	efficient	efficient	ADJ
emaj-67	161	14	conduct	conduct	NOUN
emaj-67	161	15	of	of	ADP
emaj-67	161	16	financial	financial	ADJ
emaj-67	161	17	management	management	NOUN
emaj-67	161	18	and	and	CCONJ
emaj-67	161	19	the	the	DET
emaj-67	161	20	challenges	challenge	NOUN
emaj-67	161	21	regarding	regard	VERB
emaj-67	161	22	main	main	ADJ
emaj-67	161	23	practices	practice	NOUN
emaj-67	161	24	of	of	ADP
emaj-67	161	25	financial	financial	ADJ
emaj-67	161	26	management	management	NOUN
emaj-67	161	27	in	in	ADP
emaj-67	161	28	turkish	turkish	ADJ
emaj-67	161	29	smes	sme	NOUN
emaj-67	161	30	are	be	AUX
emaj-67	161	31	well	well	ADV
emaj-67	161	32	documented	document	VERB
emaj-67	161	33	in	in	ADP
emaj-67	161	34	several	several	ADJ
emaj-67	161	35	studies	study	NOUN
emaj-67	161	36	(	(	PUNCT
emaj-67	161	37	uluyol	uluyol	ADJ
emaj-67	161	38	,	,	PUNCT
emaj-67	161	39	2013	2013	NUM
emaj-67	161	40	;	;	PUNCT
emaj-67	161	41	koyuncugil	koyuncugil	PROPN
emaj-67	161	42	&	&	CCONJ
emaj-67	161	43	ozgulbas	ozgulbas	PROPN
emaj-67	161	44	,	,	PUNCT
emaj-67	161	45	2008	2008	NUM
emaj-67	161	46	;	;	PUNCT
emaj-67	161	47	cetin	cetin	NOUN
emaj-67	161	48	,	,	PUNCT
emaj-67	161	49	2006	2006	NUM
emaj-67	161	50	)	)	PUNCT
emaj-67	161	51	.	.	PUNCT
emaj-67	162	1	therefore	therefore	ADV
emaj-67	162	2	,	,	PUNCT
emaj-67	162	3	the	the	DET
emaj-67	162	4	conceptual	conceptual	ADJ
emaj-67	162	5	model	model	NOUN
emaj-67	162	6	is	be	AUX
emaj-67	162	7	designed	design	VERB
emaj-67	162	8	to	to	PART
emaj-67	162	9	identify	identify	VERB
emaj-67	162	10	the	the	DET
emaj-67	162	11	key	key	ADJ
emaj-67	162	12	practices	practice	NOUN
emaj-67	162	13	of	of	ADP
emaj-67	162	14	financial	financial	ADJ
emaj-67	162	15	management	management	NOUN
emaj-67	162	16	and	and	CCONJ
emaj-67	162	17	deriving	derive	VERB
emaj-67	162	18	proposals	proposal	NOUN
emaj-67	162	19	about	about	ADP
emaj-67	162	20	how	how	SCONJ
emaj-67	162	21	the	the	DET
emaj-67	162	22	model	model	NOUN
emaj-67	162	23	can	can	AUX
emaj-67	162	24	be	be	AUX
emaj-67	162	25	used	use	VERB
emaj-67	162	26	as	as	ADP
emaj-67	162	27	a	a	DET
emaj-67	162	28	“	"	PUNCT
emaj-67	162	29	strategic	strategic	ADJ
emaj-67	162	30	tool	tool	NOUN
emaj-67	162	31	’	'	PUNCT
emaj-67	162	32	for	for	ADP
emaj-67	162	33	overcoming	overcome	VERB
emaj-67	162	34	the	the	DET
emaj-67	162	35	financial	financial	ADJ
emaj-67	162	36	management	management	NOUN
emaj-67	162	37	problems	problem	NOUN
emaj-67	162	38	in	in	ADP
emaj-67	162	39	order	order	NOUN
emaj-67	162	40	to	to	PART
emaj-67	162	41	attain	attain	VERB
emaj-67	162	42	a	a	DET
emaj-67	162	43	higher	high	ADJ
emaj-67	162	44	organizational	organizational	ADJ
emaj-67	162	45	performance	performance	NOUN
emaj-67	162	46	in	in	ADP
emaj-67	162	47	small	small	ADJ
emaj-67	162	48	and	and	CCONJ
emaj-67	162	49	medium	medium	ADJ
emaj-67	162	50	size	size	NOUN
emaj-67	162	51	companies	company	NOUN
emaj-67	162	52	.	.	PUNCT
emaj-67	163	1	strategic	strategic	ADJ
emaj-67	163	2	financial	financial	ADJ
emaj-67	163	3	planning	planning	NOUN
emaj-67	163	4	:	:	PUNCT
emaj-67	163	5	problems	problem	NOUN
emaj-67	163	6	related	relate	VERB
emaj-67	163	7	with	with	ADP
emaj-67	163	8	access	access	NOUN
emaj-67	163	9	to	to	ADP
emaj-67	163	10	financial	financial	ADJ
emaj-67	163	11	resources	resource	NOUN
emaj-67	163	12	are	be	AUX
emaj-67	163	13	vital	vital	ADJ
emaj-67	163	14	for	for	ADP
emaj-67	163	15	turkish	turkish	ADJ
emaj-67	163	16	smes	sme	NOUN
emaj-67	163	17	.	.	PUNCT
emaj-67	164	1	however	however	ADV
emaj-67	164	2	,	,	PUNCT
emaj-67	164	3	studies	study	NOUN
emaj-67	164	4	show	show	VERB
emaj-67	164	5	that	that	SCONJ
emaj-67	164	6	the	the	DET
emaj-67	164	7	planned	plan	VERB
emaj-67	164	8	,	,	PUNCT
emaj-67	164	9	accurate	accurate	ADJ
emaj-67	164	10	and	and	CCONJ
emaj-67	164	11	goal	goal	NOUN
emaj-67	164	12	-	-	PUNCT
emaj-67	164	13	oriented	orient	VERB
emaj-67	164	14	utilization	utilization	NOUN
emaj-67	164	15	of	of	ADP
emaj-67	164	16	the	the	DET
emaj-67	164	17	acquired	acquire	VERB
emaj-67	164	18	funds	fund	NOUN
emaj-67	164	19	is	be	AUX
emaj-67	164	20	more	more	ADV
emaj-67	164	21	critical	critical	ADJ
emaj-67	164	22	for	for	ADP
emaj-67	164	23	a	a	DET
emaj-67	164	24	successful	successful	ADJ
emaj-67	164	25	sme	sme	NOUN
emaj-67	164	26	performance	performance	NOUN
emaj-67	164	27	(	(	PUNCT
emaj-67	164	28	uluyol	uluyol	ADJ
emaj-67	164	29	,	,	PUNCT
emaj-67	164	30	2013	2013	NUM
emaj-67	164	31	)	)	PUNCT
emaj-67	164	32	.	.	PUNCT
emaj-67	165	1	a	a	DET
emaj-67	165	2	high	high	ADJ
emaj-67	165	3	regard	regard	NOUN
emaj-67	165	4	for	for	ADP
emaj-67	165	5	financial	financial	ADJ
emaj-67	165	6	planning	planning	NOUN
emaj-67	165	7	resulting	result	VERB
emaj-67	165	8	with	with	ADP
emaj-67	165	9	the	the	DET
emaj-67	165	10	development	development	NOUN
emaj-67	165	11	of	of	ADP
emaj-67	165	12	“	"	PUNCT
emaj-67	165	13	a	a	DET
emaj-67	165	14	solid	solid	ADJ
emaj-67	165	15	financial	financial	ADJ
emaj-67	165	16	plan	plan	NOUN
emaj-67	165	17	”	"	PUNCT
emaj-67	165	18	(	(	PUNCT
emaj-67	165	19	zimmerer	zimmerer	NOUN
emaj-67	165	20	and	and	CCONJ
emaj-67	165	21	scarborough	scarborough	PROPN
emaj-67	165	22	,	,	PUNCT
emaj-67	165	23	2005	2005	NUM
emaj-67	165	24	)	)	PUNCT
emaj-67	165	25	is	be	AUX
emaj-67	165	26	considered	consider	VERB
emaj-67	165	27	as	as	ADP
emaj-67	165	28	the	the	DET
emaj-67	165	29	key	key	NOUN
emaj-67	165	30	for	for	ADP
emaj-67	165	31	launching	launch	VERB
emaj-67	165	32	and	and	CCONJ
emaj-67	165	33	operating	operate	VERB
emaj-67	165	34	a	a	DET
emaj-67	165	35	successful	successful	ADJ
emaj-67	165	36	enterprise	enterprise	NOUN
emaj-67	165	37	,	,	PUNCT
emaj-67	165	38	as	as	SCONJ
emaj-67	165	39	the	the	DET
emaj-67	165	40	lack	lack	NOUN
emaj-67	165	41	of	of	ADP
emaj-67	165	42	financial	financial	ADJ
emaj-67	165	43	planning	planning	NOUN
emaj-67	165	44	and	and	CCONJ
emaj-67	165	45	projection	projection	NOUN
emaj-67	165	46	is	be	AUX
emaj-67	165	47	argued	argue	VERB
emaj-67	165	48	to	to	PART
emaj-67	165	49	be	be	AUX
emaj-67	165	50	one	one	NUM
emaj-67	165	51	of	of	ADP
emaj-67	165	52	the	the	DET
emaj-67	165	53	major	major	ADJ
emaj-67	165	54	causes	cause	NOUN
emaj-67	165	55	of	of	ADP
emaj-67	165	56	business	business	NOUN
emaj-67	165	57	failures	failure	NOUN
emaj-67	165	58	,	,	PUNCT
emaj-67	165	59	particularly	particularly	ADV
emaj-67	165	60	in	in	ADP
emaj-67	165	61	smes	sme	NOUN
emaj-67	165	62	(	(	PUNCT
emaj-67	165	63	malette	malette	NOUN
emaj-67	165	64	,	,	PUNCT
emaj-67	165	65	2006	2006	NUM
emaj-67	165	66	)	)	PUNCT
emaj-67	165	67	.	.	PUNCT
emaj-67	166	1	within	within	ADP
emaj-67	166	2	the	the	DET
emaj-67	166	3	overall	overall	ADJ
emaj-67	166	4	financial	financial	ADJ
emaj-67	166	5	management	management	NOUN
emaj-67	166	6	system	system	NOUN
emaj-67	166	7	,	,	PUNCT
emaj-67	166	8	financial	financial	ADJ
emaj-67	166	9	planning	planning	NOUN
emaj-67	166	10	can	can	AUX
emaj-67	166	11	have	have	VERB
emaj-67	166	12	several	several	ADJ
emaj-67	166	13	major	major	ADJ
emaj-67	166	14	functions	function	NOUN
emaj-67	166	15	,	,	PUNCT
emaj-67	166	16	such	such	ADJ
emaj-67	166	17	as	as	ADP
emaj-67	166	18	raising	raise	VERB
emaj-67	166	19	the	the	DET
emaj-67	166	20	required	require	VERB
emaj-67	166	21	capital	capital	NOUN
emaj-67	166	22	for	for	ADP
emaj-67	166	23	the	the	DET
emaj-67	166	24	start	start	VERB
emaj-67	166	25	-	-	PUNCT
emaj-67	166	26	up	up	ADP
emaj-67	166	27	phase	phase	NOUN
emaj-67	166	28	of	of	ADP
emaj-67	166	29	the	the	DET
emaj-67	166	30	enterprise	enterprise	NOUN
emaj-67	166	31	or	or	CCONJ
emaj-67	166	32	efficient	efficient	ADJ
emaj-67	166	33	and	and	CCONJ
emaj-67	166	34	effective	effective	ADJ
emaj-67	166	35	management	management	NOUN
emaj-67	166	36	of	of	ADP
emaj-67	166	37	enterprise	enterprise	NOUN
emaj-67	166	38	’s	’s	PART
emaj-67	166	39	daily	daily	ADJ
emaj-67	166	40	operations	operation	NOUN
emaj-67	166	41	.	.	PUNCT
emaj-67	167	1	any	any	DET
emaj-67	167	2	process	process	NOUN
emaj-67	167	3	of	of	ADP
emaj-67	167	4	strategic	strategic	ADJ
emaj-67	167	5	management	management	NOUN
emaj-67	167	6	starts	start	VERB
emaj-67	167	7	with	with	ADP
emaj-67	167	8	“	"	PUNCT
emaj-67	167	9	strategy	strategy	NOUN
emaj-67	167	10	formulation	formulation	NOUN
emaj-67	167	11	”	"	PUNCT
emaj-67	167	12	,	,	PUNCT
emaj-67	167	13	where	where	SCONJ
emaj-67	167	14	environmental	environmental	ADJ
emaj-67	167	15	scanning	scanning	NOUN
emaj-67	167	16	is	be	AUX
emaj-67	167	17	undertaken	undertake	VERB
emaj-67	167	18	for	for	ADP
emaj-67	167	19	identifying	identify	VERB
emaj-67	167	20	the	the	DET
emaj-67	167	21	factors	factor	NOUN
emaj-67	167	22	which	which	PRON
emaj-67	167	23	have	have	VERB
emaj-67	167	24	the	the	DET
emaj-67	167	25	potential	potential	NOUN
emaj-67	167	26	to	to	PART
emaj-67	167	27	affect	affect	VERB
emaj-67	167	28	the	the	DET
emaj-67	167	29	organization	organization	NOUN
emaj-67	167	30	’s	’s	PART
emaj-67	167	31	survival	survival	NOUN
emaj-67	167	32	and	and	CCONJ
emaj-67	167	33	success	success	NOUN
emaj-67	167	34	,	,	PUNCT
emaj-67	167	35	followed	follow	VERB
emaj-67	167	36	by	by	ADP
emaj-67	167	37	the	the	DET
emaj-67	167	38	formulation	formulation	NOUN
emaj-67	167	39	of	of	ADP
emaj-67	167	40	strategies	strategy	NOUN
emaj-67	167	41	for	for	ADP
emaj-67	167	42	reaching	reach	VERB
emaj-67	167	43	organizational	organizational	ADJ
emaj-67	167	44	goals	goal	NOUN
emaj-67	167	45	.	.	PUNCT
emaj-67	168	1	while	while	SCONJ
emaj-67	168	2	the	the	DET
emaj-67	168	3	conduct	conduct	NOUN
emaj-67	168	4	of	of	ADP
emaj-67	168	5	financial	financial	ADJ
emaj-67	168	6	planning	planning	NOUN
emaj-67	168	7	is	be	AUX
emaj-67	168	8	executed	execute	VERB
emaj-67	168	9	when	when	SCONJ
emaj-67	168	10	managing	manage	VERB
emaj-67	168	11	daily	daily	ADJ
emaj-67	168	12	operations	operation	NOUN
emaj-67	168	13	of	of	ADP
emaj-67	168	14	the	the	DET
emaj-67	168	15	company	company	NOUN
emaj-67	168	16	,	,	PUNCT
emaj-67	168	17	such	such	ADJ
emaj-67	168	18	as	as	ADP
emaj-67	168	19	making	make	VERB
emaj-67	168	20	deciding	decide	VERB
emaj-67	168	21	on	on	ADP
emaj-67	168	22	the	the	DET
emaj-67	168	23	receivables	receivables	NOUN
emaj-67	168	24	collection	collection	NOUN
emaj-67	168	25	period	period	NOUN
emaj-67	168	26	or	or	CCONJ
emaj-67	168	27	bank	bank	NOUN
emaj-67	168	28	credit	credit	NOUN
emaj-67	168	29	maturities	maturity	NOUN
emaj-67	168	30	and	and	CCONJ
emaj-67	168	31	amounts	amount	NOUN
emaj-67	168	32	,	,	PUNCT
emaj-67	168	33	a	a	DET
emaj-67	168	34	more	more	ADV
emaj-67	168	35	strategic	strategic	ADJ
emaj-67	168	36	outlook	outlook	NOUN
emaj-67	168	37	adds	add	VERB
emaj-67	168	38	a	a	DET
emaj-67	168	39	‘	'	PUNCT
emaj-67	168	40	long	long	ADV
emaj-67	168	41	-	-	PUNCT
emaj-67	168	42	ranged	range	VERB
emaj-67	168	43	view	view	NOUN
emaj-67	168	44	’	'	PUNCT
emaj-67	168	45	and	and	CCONJ
emaj-67	168	46	‘	'	PUNCT
emaj-67	168	47	goal	goal	NOUN
emaj-67	168	48	-	-	PUNCT
emaj-67	168	49	orientation	orientation	NOUN
emaj-67	168	50	’	'	PUNCT
emaj-67	168	51	elements	element	NOUN
emaj-67	168	52	to	to	ADP
emaj-67	168	53	overall	overall	ADJ
emaj-67	168	54	managerial	managerial	ADJ
emaj-67	168	55	perspective	perspective	NOUN
emaj-67	168	56	,	,	PUNCT
emaj-67	168	57	resulting	result	VERB
emaj-67	168	58	with	with	ADP
emaj-67	168	59	the	the	DET
emaj-67	168	60	direction	direction	NOUN
emaj-67	168	61	and	and	CCONJ
emaj-67	168	62	focusing	focus	VERB
emaj-67	168	63	of	of	ADP
emaj-67	168	64	the	the	DET
emaj-67	168	65	limited	limited	ADJ
emaj-67	168	66	financial	financial	ADJ
emaj-67	168	67	resources	resource	NOUN
emaj-67	168	68	towards	towards	ADP
emaj-67	168	69	the	the	DET
emaj-67	168	70	required	require	VERB
emaj-67	168	71	ends	end	NOUN
emaj-67	168	72	.	.	PUNCT
emaj-67	169	1	therefore	therefore	ADV
emaj-67	169	2	,	,	PUNCT
emaj-67	169	3	this	this	PRON
emaj-67	169	4	“	"	PUNCT
emaj-67	169	5	seeing	see	VERB
emaj-67	169	6	the	the	DET
emaj-67	169	7	big	big	ADJ
emaj-67	169	8	picture	picture	NOUN
emaj-67	169	9	”	"	PUNCT
emaj-67	169	10	and	and	CCONJ
emaj-67	169	11	formulating	formulate	VERB
emaj-67	169	12	financial	financial	ADJ
emaj-67	169	13	plans	plan	NOUN
emaj-67	169	14	and	and	CCONJ
emaj-67	169	15	actions	action	NOUN
emaj-67	169	16	accordingly	accordingly	ADV
emaj-67	169	17	,	,	PUNCT
emaj-67	169	18	contributes	contribute	VERB
emaj-67	169	19	to	to	ADP
emaj-67	169	20	the	the	DET
emaj-67	169	21	improvement	improvement	NOUN
emaj-67	169	22	of	of	ADP
emaj-67	169	23	both	both	CCONJ
emaj-67	169	24	financial	financial	ADJ
emaj-67	169	25	and	and	CCONJ
emaj-67	169	26	overall	overall	ADJ
emaj-67	169	27	performance	performance	NOUN
emaj-67	169	28	of	of	ADP
emaj-67	169	29	the	the	DET
emaj-67	169	30	company	company	NOUN
emaj-67	169	31	,	,	PUNCT
emaj-67	169	32	to	to	ADP
emaj-67	169	33	a	a	DET
emaj-67	169	34	large	large	ADJ
emaj-67	169	35	extent	extent	NOUN
emaj-67	169	36	.	.	PUNCT
emaj-67	170	1	this	this	DET
emaj-67	170	2	phase	phase	NOUN
emaj-67	170	3	is	be	AUX
emaj-67	170	4	very	very	ADV
emaj-67	170	5	critical	critical	ADJ
emaj-67	170	6	for	for	ADP
emaj-67	170	7	every	every	DET
emaj-67	170	8	company	company	NOUN
emaj-67	170	9	,	,	PUNCT
emaj-67	170	10	as	as	ADP
emaj-67	170	11	lack	lack	NOUN
emaj-67	170	12	of	of	ADP
emaj-67	170	13	strategy	strategy	NOUN
emaj-67	170	14	formulation	formulation	NOUN
emaj-67	170	15	results	result	NOUN
emaj-67	170	16	in	in	ADP
emaj-67	170	17	a	a	DET
emaj-67	170	18	“	"	PUNCT
emaj-67	170	19	going	go	VERB
emaj-67	170	20	with	with	ADP
emaj-67	170	21	the	the	DET
emaj-67	170	22	flow	flow	NOUN
emaj-67	170	23	”	"	PUNCT
emaj-67	170	24	style	style	NOUN
emaj-67	170	25	of	of	ADP
emaj-67	170	26	management	management	NOUN
emaj-67	170	27	and	and	CCONJ
emaj-67	170	28	eventually	eventually	ADV
emaj-67	170	29	ineffective	ineffective	ADJ
emaj-67	170	30	and	and	CCONJ
emaj-67	170	31	inefficient	inefficient	ADJ
emaj-67	170	32	use	use	NOUN
emaj-67	170	33	of	of	ADP
emaj-67	170	34	resources	resource	NOUN
emaj-67	170	35	and	and	CCONJ
emaj-67	170	36	low	low	ADJ
emaj-67	170	37	organizational	organizational	ADJ
emaj-67	170	38	performance	performance	NOUN
emaj-67	170	39	.	.	PUNCT
emaj-67	171	1	formulation	formulation	NOUN
emaj-67	171	2	of	of	ADP
emaj-67	171	3	financial	financial	ADJ
emaj-67	171	4	strategies	strategy	NOUN
emaj-67	171	5	is	be	AUX
emaj-67	171	6	important	important	ADJ
emaj-67	171	7	for	for	ADP
emaj-67	171	8	small	small	ADJ
emaj-67	171	9	and	and	CCONJ
emaj-67	171	10	medium	medium	ADJ
emaj-67	171	11	sized	sized	ADJ
emaj-67	171	12	companies	company	NOUN
emaj-67	171	13	as	as	ADV
emaj-67	171	14	well	well	ADV
emaj-67	171	15	as	as	ADP
emaj-67	171	16	large	large	ADJ
emaj-67	171	17	corporations	corporation	NOUN
emaj-67	171	18	,	,	PUNCT
emaj-67	171	19	as	as	SCONJ
emaj-67	171	20	smes	sme	NOUN
emaj-67	171	21	have	have	VERB
emaj-67	171	22	to	to	PART
emaj-67	171	23	compete	compete	VERB
emaj-67	171	24	with	with	ADP
emaj-67	171	25	very	very	ADV
emaj-67	171	26	limited	limited	ADJ
emaj-67	171	27	resources	resource	NOUN
emaj-67	171	28	in	in	ADP
emaj-67	171	29	contexts	context	NOUN
emaj-67	171	30	of	of	ADP
emaj-67	171	31	high	high	ADJ
emaj-67	171	32	risk	risk	NOUN
emaj-67	171	33	and	and	CCONJ
emaj-67	171	34	uncertainty	uncertainty	NOUN
emaj-67	171	35	.	.	PUNCT
emaj-67	172	1	therefore	therefore	ADV
emaj-67	172	2	,	,	PUNCT
emaj-67	172	3	it	it	PRON
emaj-67	172	4	can	can	AUX
emaj-67	172	5	be	be	AUX
emaj-67	172	6	proposed	propose	VERB
emaj-67	172	7	that	that	SCONJ
emaj-67	172	8	,	,	PUNCT
emaj-67	172	9	an	an	DET
emaj-67	172	10	effective	effective	ADJ
emaj-67	172	11	and	and	CCONJ
emaj-67	172	12	efficient	efficient	ADJ
emaj-67	172	13	strategic	strategic	ADJ
emaj-67	172	14	financial	financial	ADJ
emaj-67	172	15	planning	planning	NOUN
emaj-67	172	16	would	would	AUX
emaj-67	172	17	result	result	VERB
emaj-67	172	18	with	with	ADP
emaj-67	172	19	improved	improved	ADJ
emaj-67	172	20	performance	performance	NOUN
emaj-67	172	21	in	in	ADP
emaj-67	172	22	small	small	ADJ
emaj-67	172	23	and	and	CCONJ
emaj-67	172	24	medium	medium	ADJ
emaj-67	172	25	sized	sized	ADJ
emaj-67	172	26	companies	company	NOUN
emaj-67	172	27	.	.	PUNCT
emaj-67	173	1	proposition	proposition	NOUN
emaj-67	173	2	1	1	NUM
emaj-67	173	3	:	:	PUNCT
emaj-67	173	4	strategic	strategic	ADJ
emaj-67	173	5	financial	financial	ADJ
emaj-67	173	6	planning	planning	NOUN
emaj-67	173	7	has	have	VERB
emaj-67	173	8	a	a	DET
emaj-67	173	9	positive	positive	ADJ
emaj-67	173	10	impact	impact	NOUN
emaj-67	173	11	on	on	ADP
emaj-67	173	12	sme	sme	NOUN
emaj-67	173	13	performance	performance	NOUN
emaj-67	173	14	.	.	PUNCT
emaj-67	174	1	strategic	strategic	ADJ
emaj-67	174	2	working	work	VERB
emaj-67	174	3	capital	capital	NOUN
emaj-67	174	4	management	management	NOUN
emaj-67	174	5	:	:	PUNCT
emaj-67	174	6	working	work	VERB
emaj-67	174	7	capital	capital	NOUN
emaj-67	174	8	management	management	NOUN
emaj-67	174	9	has	have	VERB
emaj-67	174	10	a	a	DET
emaj-67	174	11	particular	particular	ADJ
emaj-67	174	12	importance	importance	NOUN
emaj-67	174	13	for	for	ADP
emaj-67	174	14	firms	firm	NOUN
emaj-67	174	15	in	in	ADP
emaj-67	174	16	emerging	emerge	VERB
emaj-67	174	17	markets	market	NOUN
emaj-67	174	18	,	,	PUNCT
emaj-67	174	19	as	as	SCONJ
emaj-67	174	20	the	the	DET
emaj-67	174	21	companies	company	NOUN
emaj-67	174	22	operating	operate	VERB
emaj-67	174	23	in	in	ADP
emaj-67	174	24	these	these	DET
emaj-67	174	25	countries	country	NOUN
emaj-67	174	26	are	be	AUX
emaj-67	174	27	mostly	mostly	ADV
emaj-67	174	28	smes	sme	NOUN
emaj-67	174	29	who	who	PRON
emaj-67	174	30	have	have	VERB
emaj-67	174	31	limited	limit	VERB
emaj-67	174	32	access	access	NOUN
emaj-67	174	33	to	to	ADP
emaj-67	174	34	long	long	ADJ
emaj-67	174	35	-	-	PUNCT
emaj-67	174	36	term	term	NOUN
emaj-67	174	37	capital	capital	NOUN
emaj-67	174	38	markets	market	NOUN
emaj-67	174	39	,	,	PUNCT
emaj-67	174	40	therefore	therefore	ADV
emaj-67	174	41	are	be	AUX
emaj-67	174	42	much	much	ADV
emaj-67	174	43	reliant	reliant	ADJ
emaj-67	174	44	on	on	ADP
emaj-67	174	45	owner	owner	NOUN
emaj-67	174	46	financing	financing	NOUN
emaj-67	174	47	,	,	PUNCT
emaj-67	174	48	,	,	PUNCT
emaj-67	174	49	trade	trade	NOUN
emaj-67	174	50	credits	credit	NOUN
emaj-67	174	51	and	and	CCONJ
emaj-67	174	52	inventories	inventory	NOUN
emaj-67	174	53	to	to	PART
emaj-67	174	54	finance	finance	VERB
emaj-67	174	55	their	their	PRON
emaj-67	174	56	funding	funding	NOUN
emaj-67	174	57	requirements	requirement	NOUN
emaj-67	174	58	for	for	ADP
emaj-67	174	59	cash	cash	NOUN
emaj-67	174	60	,	,	PUNCT
emaj-67	174	61	accounts	account	VERB
emaj-67	174	62	receivables	receivables	NOUN
emaj-67	174	63	and	and	CCONJ
emaj-67	174	64	inventories	inventory	NOUN
emaj-67	174	65	(	(	PUNCT
emaj-67	174	66	abuzayed	abuzaye	VERB
emaj-67	174	67	,	,	PUNCT
emaj-67	174	68	2011	2011	NUM
emaj-67	174	69	)	)	PUNCT
emaj-67	174	70	.	.	PUNCT
emaj-67	175	1	studies	study	NOUN
emaj-67	175	2	show	show	VERB
emaj-67	175	3	that	that	SCONJ
emaj-67	175	4	,	,	PUNCT
emaj-67	175	5	in	in	ADP
emaj-67	175	6	turkey	turkey	NOUN
emaj-67	175	7	,	,	PUNCT
emaj-67	175	8	as	as	ADP
emaj-67	175	9	in	in	ADP
emaj-67	175	10	most	most	ADJ
emaj-67	175	11	developing	develop	VERB
emaj-67	175	12	economies	economy	NOUN
emaj-67	175	13	,	,	PUNCT
emaj-67	175	14	cash	cash	NOUN
emaj-67	175	15	,	,	PUNCT
emaj-67	175	16	receivables	receivables	NOUN
emaj-67	175	17	and	and	CCONJ
emaj-67	175	18	inventory	inventory	NOUN
emaj-67	175	19	management	management	NOUN
emaj-67	175	20	are	be	AUX
emaj-67	175	21	the	the	DET
emaj-67	175	22	key	key	ADJ
emaj-67	175	23	areas	area	NOUN
emaj-67	175	24	of	of	ADP
emaj-67	175	25	financial	financial	ADJ
emaj-67	175	26	management	management	NOUN
emaj-67	175	27	where	where	SCONJ
emaj-67	175	28	sme	sme	PROPN
emaj-67	175	29	owner	owner	PROPN
emaj-67	175	30	/	/	SYM
emaj-67	175	31	managers	manager	NOUN
emaj-67	175	32	allocate	allocate	VERB
emaj-67	175	33	most	most	ADJ
emaj-67	175	34	of	of	ADP
emaj-67	175	35	their	their	PRON
emaj-67	175	36	time	time	NOUN
emaj-67	175	37	as	as	SCONJ
emaj-67	175	38	they	they	PRON
emaj-67	175	39	regard	regard	VERB
emaj-67	175	40	these	these	DET
emaj-67	175	41	practices	practice	NOUN
emaj-67	175	42	as	as	ADP
emaj-67	175	43	“	"	PUNCT
emaj-67	175	44	strategic	strategic	ADJ
emaj-67	175	45	”	"	PUNCT
emaj-67	175	46	for	for	ADP
emaj-67	175	47	their	their	PRON
emaj-67	175	48	enterprises	enterprise	NOUN
emaj-67	175	49	.	.	PUNCT
emaj-67	176	1	despite	despite	SCONJ
emaj-67	176	2	this	this	DET
emaj-67	176	3	high	high	ADJ
emaj-67	176	4	managerial	managerial	ADJ
emaj-67	176	5	awareness	awareness	NOUN
emaj-67	176	6	,	,	PUNCT
emaj-67	176	7	interestingly	interestingly	ADV
emaj-67	176	8	,	,	PUNCT
emaj-67	176	9	most	most	ADJ
emaj-67	176	10	business	business	NOUN
emaj-67	176	11	failures	failure	NOUN
emaj-67	176	12	are	be	AUX
emaj-67	176	13	reported	report	VERB
emaj-67	176	14	to	to	PART
emaj-67	176	15	result	result	VERB
emaj-67	176	16	from	from	ADP
emaj-67	176	17	the	the	DET
emaj-67	176	18	ineffective	ineffective	ADJ
emaj-67	176	19	and	and	CCONJ
emaj-67	176	20	inefficient	inefficient	ADJ
emaj-67	176	21	management	management	NOUN
emaj-67	176	22	of	of	ADP
emaj-67	176	23	working	working	NOUN
emaj-67	176	24	capital	capital	NOUN
emaj-67	176	25	,	,	PUNCT
emaj-67	176	26	particularly	particularly	ADV
emaj-67	176	27	cash	cash	NOUN
emaj-67	176	28	and	and	CCONJ
emaj-67	176	29	receivables	receivables	NOUN
emaj-67	176	30	(	(	PUNCT
emaj-67	176	31	uluyol	uluyol	ADJ
emaj-67	176	32	,	,	PUNCT
emaj-67	176	33	2013	2013	NUM
emaj-67	176	34	;	;	PUNCT
emaj-67	176	35	kaya	kaya	PROPN
emaj-67	176	36	and	and	CCONJ
emaj-67	176	37	alpkan	alpkan	PROPN
emaj-67	176	38	,	,	PUNCT
emaj-67	176	39	2012	2012	NUM
emaj-67	176	40	)	)	PUNCT
emaj-67	176	41	,	,	PUNCT
emaj-67	176	42	implying	imply	VERB
emaj-67	176	43	the	the	DET
emaj-67	176	44	presence	presence	NOUN
emaj-67	176	45	of	of	ADP
emaj-67	176	46	serious	serious	ADJ
emaj-67	176	47	deficiencies	deficiency	NOUN
emaj-67	176	48	in	in	ADP
emaj-67	176	49	the	the	DET
emaj-67	176	50	strategic	strategic	ADJ
emaj-67	176	51	thinking	thinking	NOUN
emaj-67	176	52	and	and	CCONJ
emaj-67	176	53	implementation	implementation	NOUN
emaj-67	176	54	processes	process	NOUN
emaj-67	176	55	regarding	regard	VERB
emaj-67	176	56	the	the	DET
emaj-67	176	57	management	management	NOUN
emaj-67	176	58	of	of	ADP
emaj-67	176	59	working	work	VERB
emaj-67	176	60	capital	capital	NOUN
emaj-67	176	61	.	.	PUNCT
emaj-67	177	1	as	as	ADP
emaj-67	177	2	the	the	DET
emaj-67	177	3	follow	follow	NOUN
emaj-67	177	4	-	-	PUNCT
emaj-67	177	5	up	up	NOUN
emaj-67	177	6	and	and	CCONJ
emaj-67	177	7	collection	collection	NOUN
emaj-67	177	8	of	of	ADP
emaj-67	177	9	doubtful	doubtful	ADJ
emaj-67	177	10	receivables	receivable	NOUN
emaj-67	177	11	and	and	CCONJ
emaj-67	177	12	bad	bad	ADJ
emaj-67	177	13	debts	debt	NOUN
emaj-67	177	14	,	,	PUNCT
emaj-67	177	15	the	the	DET
emaj-67	177	16	management	management	NOUN
emaj-67	177	17	of	of	ADP
emaj-67	177	18	inadequate	inadequate	ADJ
emaj-67	177	19	or	or	CCONJ
emaj-67	177	20	excess	excess	ADJ
emaj-67	177	21	cash	cash	NOUN
emaj-67	177	22	and	and	CCONJ
emaj-67	177	23	the	the	DET
emaj-67	177	24	finding	finding	NOUN
emaj-67	177	25	and	and	CCONJ
emaj-67	177	26	keeping	keeping	NOUN
emaj-67	177	27	of	of	ADP
emaj-67	177	28	optimum	optimum	ADJ
emaj-67	177	29	levels	level	NOUN
emaj-67	177	30	of	of	ADP
emaj-67	177	31	inventory	inventory	NOUN
emaj-67	177	32	are	be	AUX
emaj-67	177	33	highly	highly	ADV
emaj-67	177	34	important	important	ADJ
emaj-67	177	35	for	for	ADP
emaj-67	177	36	the	the	DET
emaj-67	177	37	survival	survival	NOUN
emaj-67	177	38	and	and	CCONJ
emaj-67	177	39	performance	performance	NOUN
emaj-67	177	40	of	of	ADP
emaj-67	177	41	small	small	ADJ
emaj-67	177	42	and	and	CCONJ
emaj-67	177	43	medium	medium	ADJ
emaj-67	177	44	sized	sized	ADJ
emaj-67	177	45	enterprises	enterprise	NOUN
emaj-67	177	46	,	,	PUNCT
emaj-67	177	47	sme	sme	PROPN
emaj-67	177	48	owner	owner	NOUN
emaj-67	177	49	/	/	SYM
emaj-67	177	50	managers	manager	NOUN
emaj-67	177	51	create	create	VERB
emaj-67	177	52	snapshot	snapshot	ADJ
emaj-67	177	53	solutions	solution	NOUN
emaj-67	177	54	to	to	ADP
emaj-67	177	55	immediate	immediate	ADJ
emaj-67	177	56	crises	crisis	NOUN
emaj-67	177	57	at	at	ADP
emaj-67	177	58	these	these	DET
emaj-67	177	59	areas	area	NOUN
emaj-67	177	60	.	.	PUNCT
emaj-67	178	1	therefore	therefore	ADV
emaj-67	178	2	,	,	PUNCT
emaj-67	178	3	it	it	PRON
emaj-67	178	4	can	can	AUX
emaj-67	178	5	be	be	AUX
emaj-67	178	6	argued	argue	VERB
emaj-67	178	7	that	that	SCONJ
emaj-67	178	8	they	they	PRON
emaj-67	178	9	tend	tend	VERB
emaj-67	178	10	to	to	PART
emaj-67	178	11	apply	apply	VERB
emaj-67	178	12	a	a	DET
emaj-67	178	13	more	more	ADV
emaj-67	178	14	emergent	emergent	ADJ
emaj-67	178	15	strategic	strategic	ADJ
emaj-67	178	16	management	management	NOUN
emaj-67	178	17	approach	approach	NOUN
emaj-67	178	18	when	when	SCONJ
emaj-67	178	19	dealing	deal	VERB
emaj-67	178	20	with	with	ADP
emaj-67	178	21	conflicts	conflict	NOUN
emaj-67	178	22	and	and	CCONJ
emaj-67	178	23	problems	problem	NOUN
emaj-67	178	24	about	about	ADP
emaj-67	178	25	the	the	DET
emaj-67	178	26	management	management	NOUN
emaj-67	178	27	of	of	ADP
emaj-67	178	28	working	work	VERB
emaj-67	178	29	capital	capital	NOUN
emaj-67	178	30	.	.	PUNCT
emaj-67	179	1	the	the	DET
emaj-67	179	2	key	key	ADJ
emaj-67	179	3	point	point	NOUN
emaj-67	179	4	therefore	therefore	ADV
emaj-67	179	5	,	,	PUNCT
emaj-67	179	6	which	which	PRON
emaj-67	179	7	would	would	AUX
emaj-67	179	8	differentiate	differentiate	VERB
emaj-67	179	9	a	a	DET
emaj-67	179	10	successful	successful	ADJ
emaj-67	179	11	and	and	CCONJ
emaj-67	179	12	highly	highly	ADV
emaj-67	179	13	performing	perform	VERB
emaj-67	179	14	sme	sme	NOUN
emaj-67	179	15	from	from	ADP
emaj-67	179	16	an	an	DET
emaj-67	179	17	unsuccessful	unsuccessful	ADJ
emaj-67	179	18	one	one	NOUN
emaj-67	179	19	,	,	PUNCT
emaj-67	179	20	is	be	AUX
emaj-67	179	21	how	how	SCONJ
emaj-67	179	22	effectively	effectively	ADV
emaj-67	179	23	and	and	CCONJ
emaj-67	179	24	efficiently	efficiently	ADV
emaj-67	179	25	the	the	DET
emaj-67	179	26	process	process	NOUN
emaj-67	179	27	of	of	ADP
emaj-67	179	28	strategic	strategic	ADJ
emaj-67	179	29	management	management	NOUN
emaj-67	179	30	is	be	AUX
emaj-67	179	31	carried	carry	VERB
emaj-67	179	32	out	out	ADP
emaj-67	179	33	by	by	ADP
emaj-67	179	34	the	the	DET
emaj-67	179	35	sme	sme	PROPN
emaj-67	179	36	owner	owner	PROPN
emaj-67	179	37	/	/	SYM
emaj-67	179	38	managers	manager	NOUN
emaj-67	179	39	.	.	PUNCT
emaj-67	180	1	empirical	empirical	ADJ
emaj-67	180	2	studies	study	NOUN
emaj-67	180	3	show	show	VERB
emaj-67	180	4	that	that	SCONJ
emaj-67	180	5	,	,	PUNCT
emaj-67	180	6	the	the	DET
emaj-67	180	7	profitability	profitability	NOUN
emaj-67	180	8	of	of	ADP
emaj-67	180	9	the	the	DET
emaj-67	180	10	enterprise	enterprise	NOUN
emaj-67	180	11	can	can	AUX
emaj-67	180	12	be	be	AUX
emaj-67	180	13	increased	increase	VERB
emaj-67	180	14	by	by	ADP
emaj-67	180	15	accurately	accurately	ADV
emaj-67	180	16	managing	manage	VERB
emaj-67	180	17	the	the	DET
emaj-67	180	18	cash	cash	NOUN
emaj-67	180	19	in	in	ADP
emaj-67	180	20	and	and	CCONJ
emaj-67	180	21	out	out	ADP
emaj-67	180	22	movements	movement	NOUN
emaj-67	180	23	,	,	PUNCT
emaj-67	180	24	besides	besides	SCONJ
emaj-67	180	25	minimizing	minimize	VERB
emaj-67	180	26	the	the	DET
emaj-67	180	27	amount	amount	NOUN
emaj-67	180	28	of	of	ADP
emaj-67	180	29	excess	excess	ADJ
emaj-67	180	30	cash	cash	NOUN
emaj-67	180	31	(	(	PUNCT
emaj-67	180	32	block	block	NOUN
emaj-67	180	33	and	and	CCONJ
emaj-67	180	34	hirt	hirt	PROPN
emaj-67	180	35	,	,	PUNCT
emaj-67	180	36	2004	2004	NUM
emaj-67	180	37	)	)	PUNCT
emaj-67	180	38	or	or	CCONJ
emaj-67	180	39	reducing	reduce	VERB
emaj-67	180	40	the	the	DET
emaj-67	180	41	number	number	NOUN
emaj-67	180	42	of	of	ADP
emaj-67	180	43	days	day	NOUN
emaj-67	180	44	of	of	ADP
emaj-67	180	45	cash	cash	NOUN
emaj-67	180	46	collection	collection	NOUN
emaj-67	180	47	period	period	NOUN
emaj-67	180	48	,	,	PUNCT
emaj-67	180	49	showing	show	VERB
emaj-67	180	50	that	that	SCONJ
emaj-67	180	51	the	the	DET
emaj-67	180	52	enterprise	enterprise	NOUN
emaj-67	180	53	has	have	VERB
emaj-67	180	54	the	the	DET
emaj-67	180	55	ability	ability	NOUN
emaj-67	180	56	to	to	PART
emaj-67	180	57	shorten	shorten	VERB
emaj-67	180	58	its	its	PRON
emaj-67	180	59	receivables	receivables	NOUN
emaj-67	180	60	collection	collection	NOUN
emaj-67	180	61	period	period	NOUN
emaj-67	180	62	or	or	CCONJ
emaj-67	180	63	lengthen	lengthen	VERB
emaj-67	180	64	its	its	PRON
emaj-67	180	65	accounts	account	NOUN
emaj-67	180	66	payable	payable	ADJ
emaj-67	180	67	period	period	NOUN
emaj-67	180	68	(	(	PUNCT
emaj-67	180	69	cakir	cakir	NOUN
emaj-67	180	70	,	,	PUNCT
emaj-67	180	71	2013	2013	NUM
emaj-67	180	72	;	;	PUNCT
emaj-67	180	73	gul	gul	PROPN
emaj-67	180	74	,	,	PUNCT
emaj-67	180	75	et	et	PROPN
emaj-67	180	76	.	.	PUNCT
emaj-67	181	1	al	al	PROPN
emaj-67	181	2	,	,	PUNCT
emaj-67	181	3	2013	2013	NUM
emaj-67	181	4	)	)	PUNCT
emaj-67	181	5	.	.	PUNCT
emaj-67	182	1	efficiency	efficiency	NOUN
emaj-67	182	2	and	and	CCONJ
emaj-67	182	3	effectiveness	effectiveness	NOUN
emaj-67	182	4	in	in	ADP
emaj-67	182	5	inventory	inventory	NOUN
emaj-67	182	6	management	management	NOUN
emaj-67	182	7	is	be	AUX
emaj-67	182	8	the	the	DET
emaj-67	182	9	final	final	ADJ
emaj-67	182	10	critical	critical	ADJ
emaj-67	182	11	factor	factor	NOUN
emaj-67	182	12	in	in	ADP
emaj-67	182	13	working	work	VERB
emaj-67	182	14	capital	capital	NOUN
emaj-67	182	15	management	management	NOUN
emaj-67	182	16	in	in	ADP
emaj-67	182	17	smes	sme	NOUN
emaj-67	182	18	as	as	SCONJ
emaj-67	182	19	inventories	inventory	NOUN
emaj-67	182	20	generally	generally	ADV
emaj-67	182	21	form	form	VERB
emaj-67	182	22	the	the	DET
emaj-67	182	23	largest	large	ADJ
emaj-67	182	24	asset	asset	NOUN
emaj-67	182	25	on	on	ADP
emaj-67	182	26	the	the	DET
emaj-67	182	27	balance	balance	NOUN
emaj-67	182	28	sheet	sheet	NOUN
emaj-67	182	29	.	.	PUNCT
emaj-67	183	1	sme	sme	PROPN
emaj-67	183	2	owner	owner	PROPN
emaj-67	183	3	/	/	SYM
emaj-67	183	4	managers	manager	NOUN
emaj-67	183	5	are	be	AUX
emaj-67	183	6	more	more	ADV
emaj-67	183	7	prone	prone	ADJ
emaj-67	183	8	to	to	PART
emaj-67	183	9	utilize	utilize	VERB
emaj-67	183	10	the	the	DET
emaj-67	183	11	“	"	PUNCT
emaj-67	183	12	observation	observation	NOUN
emaj-67	183	13	method	method	NOUN
emaj-67	183	14	”	"	PUNCT
emaj-67	183	15	for	for	ADP
emaj-67	183	16	detecting	detect	VERB
emaj-67	183	17	the	the	DET
emaj-67	183	18	amount	amount	NOUN
emaj-67	183	19	of	of	ADP
emaj-67	183	20	inventory	inventory	NOUN
emaj-67	183	21	,	,	PUNCT
emaj-67	183	22	which	which	PRON
emaj-67	183	23	causes	cause	VERB
emaj-67	183	24	them	they	PRON
emaj-67	183	25	to	to	PART
emaj-67	183	26	face	face	VERB
emaj-67	183	27	problems	problem	NOUN
emaj-67	183	28	due	due	ADJ
emaj-67	183	29	to	to	ADP
emaj-67	183	30	having	have	VERB
emaj-67	183	31	too	too	ADV
emaj-67	183	32	much	much	ADJ
emaj-67	183	33	or	or	CCONJ
emaj-67	183	34	too	too	ADV
emaj-67	183	35	little	little	ADJ
emaj-67	183	36	inventories	inventory	NOUN
emaj-67	183	37	,	,	PUNCT
emaj-67	183	38	resulting	result	VERB
emaj-67	183	39	with	with	ADP
emaj-67	183	40	either	either	CCONJ
emaj-67	183	41	low	low	ADJ
emaj-67	183	42	customer	customer	NOUN
emaj-67	183	43	satisfaction	satisfaction	NOUN
emaj-67	183	44	or	or	CCONJ
emaj-67	183	45	high	high	ADJ
emaj-67	183	46	costs	cost	NOUN
emaj-67	183	47	of	of	ADP
emaj-67	183	48	financing	finance	VERB
emaj-67	183	49	excess	excess	ADJ
emaj-67	183	50	levels	level	NOUN
emaj-67	183	51	of	of	ADP
emaj-67	183	52	inventory	inventory	NOUN
emaj-67	183	53	(	(	PUNCT
emaj-67	183	54	hodgetts	hodgett	NOUN
emaj-67	183	55	and	and	CCONJ
emaj-67	183	56	kuratko	kuratko	PROPN
emaj-67	183	57	,	,	PUNCT
emaj-67	183	58	1998	1998	NUM
emaj-67	183	59	)	)	PUNCT
emaj-67	183	60	.	.	PUNCT
emaj-67	184	1	however	however	ADV
emaj-67	184	2	,	,	PUNCT
emaj-67	184	3	in	in	ADP
emaj-67	184	4	turkey	turkey	NOUN
emaj-67	184	5	,	,	PUNCT
emaj-67	184	6	management	management	NOUN
emaj-67	184	7	of	of	ADP
emaj-67	184	8	inventories	inventory	NOUN
emaj-67	184	9	has	have	VERB
emaj-67	184	10	the	the	DET
emaj-67	184	11	least	least	ADJ
emaj-67	184	12	managerial	managerial	ADJ
emaj-67	184	13	priority	priority	NOUN
emaj-67	184	14	compared	compare	VERB
emaj-67	184	15	to	to	ADP
emaj-67	184	16	cash	cash	NOUN
emaj-67	184	17	and	and	CCONJ
emaj-67	184	18	receivables	receivables	NOUN
emaj-67	184	19	management	management	NOUN
emaj-67	184	20	,	,	PUNCT
emaj-67	184	21	which	which	PRON
emaj-67	184	22	constitutes	constitute	VERB
emaj-67	184	23	the	the	DET
emaj-67	184	24	other	other	ADJ
emaj-67	184	25	important	important	ADJ
emaj-67	184	26	reason	reason	NOUN
emaj-67	184	27	for	for	ADP
emaj-67	184	28	high	high	ADJ
emaj-67	184	29	inventory	inventory	NOUN
emaj-67	184	30	costs	cost	NOUN
emaj-67	184	31	,	,	PUNCT
emaj-67	184	32	decreasing	decrease	VERB
emaj-67	184	33	profitability	profitability	NOUN
emaj-67	184	34	and	and	CCONJ
emaj-67	184	35	eventually	eventually	ADV
emaj-67	184	36	poor	poor	ADJ
emaj-67	184	37	financial	financial	ADJ
emaj-67	184	38	performance	performance	NOUN
emaj-67	184	39	(	(	PUNCT
emaj-67	184	40	cetin	cetin	PROPN
emaj-67	184	41	,	,	PUNCT
emaj-67	184	42	2006	2006	NUM
emaj-67	184	43	;	;	PUNCT
emaj-67	184	44	topal	topal	PROPN
emaj-67	184	45	,	,	PUNCT
emaj-67	184	46	erkan	erkan	PROPN
emaj-67	184	47	&	&	CCONJ
emaj-67	184	48	arıtaş	arıtaş	PROPN
emaj-67	184	49	,	,	PUNCT
emaj-67	184	50	2006	2006	NUM
emaj-67	184	51	)	)	PUNCT
emaj-67	184	52	.	.	PUNCT
emaj-67	185	1	combining	combine	VERB
emaj-67	185	2	the	the	DET
emaj-67	185	3	influence	influence	NOUN
emaj-67	185	4	of	of	ADP
emaj-67	185	5	the	the	DET
emaj-67	185	6	three	three	NUM
emaj-67	185	7	key	key	ADJ
emaj-67	185	8	factors	factor	NOUN
emaj-67	185	9	of	of	ADP
emaj-67	185	10	working	work	VERB
emaj-67	185	11	capital	capital	NOUN
emaj-67	185	12	management	management	NOUN
emaj-67	185	13	over	over	ADP
emaj-67	185	14	sme	sme	NOUN
emaj-67	185	15	performance	performance	NOUN
emaj-67	185	16	,	,	PUNCT
emaj-67	185	17	it	it	PRON
emaj-67	185	18	can	can	AUX
emaj-67	185	19	be	be	AUX
emaj-67	185	20	stated	state	VERB
emaj-67	185	21	that	that	SCONJ
emaj-67	185	22	,	,	PUNCT
emaj-67	185	23	an	an	DET
emaj-67	185	24	sme	sme	NOUN
emaj-67	185	25	which	which	PRON
emaj-67	185	26	has	have	VERB
emaj-67	185	27	a	a	DET
emaj-67	185	28	volume	volume	NOUN
emaj-67	185	29	5	5	NUM
emaj-67	185	30	no	no	DET
emaj-67	185	31	1	1	NUM
emaj-67	185	32	(	(	PUNCT
emaj-67	185	33	2015	2015	NUM
emaj-67	185	34	)	)	PUNCT
emaj-67	185	35	|	|	ADV
emaj-67	185	36	issn	issn	VERB
emaj-67	185	37	2158	2158	NUM
emaj-67	185	38	-	-	SYM
emaj-67	185	39	8708	8708	NUM
emaj-67	185	40	(	(	PUNCT
emaj-67	185	41	online	online	NOUN
emaj-67	185	42	)	)	PUNCT
emaj-67	185	43	|	|	ADV
emaj-67	185	44	doi	doi	X
emaj-67	185	45	10.5195	10.5195	NUM
emaj-67	185	46	/	/	SYM
emaj-67	185	47	emaj.2015.67	emaj.2015.67	NOUN
emaj-67	185	48	|	|	ADV
emaj-67	185	49	http://emaj.pitt.edu	http://emaj.pitt.edu	X
emaj-67	185	50	financial	financial	ADJ
emaj-67	185	51	management	management	NOUN
emaj-67	185	52	challenges	challenge	NOUN
emaj-67	185	53	in	in	ADP
emaj-67	185	54	small	small	ADJ
emaj-67	185	55	and	and	CCONJ
emaj-67	185	56	medium	medium	ADJ
emaj-67	185	57	-	-	PUNCT
emaj-67	185	58	sized	sized	ADJ
emaj-67	185	59	enterprises	enterprise	NOUN
emaj-67	185	60	:	:	PUNCT
emaj-67	185	61	a	a	DET
emaj-67	185	62	strategic	strategic	ADJ
emaj-67	185	63	management	management	NOUN
emaj-67	185	64	approach	approach	NOUN
emaj-67	185	65	page	page	NOUN
emaj-67	185	66	|34|	|34|	VERB
emaj-67	185	67	emerging	emerge	VERB
emaj-67	185	68	markets	market	NOUN
emaj-67	185	69	journal	journal	VERB
emaj-67	185	70	higher	high	ADJ
emaj-67	185	71	regard	regard	NOUN
emaj-67	185	72	for	for	ADP
emaj-67	185	73	a	a	DET
emaj-67	185	74	strategic	strategic	ADJ
emaj-67	185	75	approach	approach	NOUN
emaj-67	185	76	when	when	SCONJ
emaj-67	185	77	managing	manage	VERB
emaj-67	185	78	its	its	PRON
emaj-67	185	79	working	work	VERB
emaj-67	185	80	capital	capital	NOUN
emaj-67	185	81	would	would	AUX
emaj-67	185	82	be	be	AUX
emaj-67	185	83	more	more	ADV
emaj-67	185	84	successful	successful	ADJ
emaj-67	185	85	in	in	ADP
emaj-67	185	86	terms	term	NOUN
emaj-67	185	87	of	of	ADP
emaj-67	185	88	financial	financial	ADJ
emaj-67	185	89	and	and	CCONJ
emaj-67	185	90	overall	overall	ADJ
emaj-67	185	91	performance	performance	NOUN
emaj-67	185	92	.	.	PUNCT
emaj-67	186	1	proposition	proposition	NOUN
emaj-67	186	2	2	2	NUM
emaj-67	186	3	:	:	PUNCT
emaj-67	186	4	strategic	strategic	ADJ
emaj-67	186	5	working	working	NOUN
emaj-67	186	6	capital	capital	NOUN
emaj-67	186	7	management	management	NOUN
emaj-67	186	8	has	have	VERB
emaj-67	186	9	a	a	DET
emaj-67	186	10	positive	positive	ADJ
emaj-67	186	11	impact	impact	NOUN
emaj-67	186	12	on	on	ADP
emaj-67	186	13	sme	sme	NOUN
emaj-67	186	14	performance	performance	NOUN
emaj-67	186	15	.	.	PUNCT
emaj-67	187	1	strategic	strategic	ADJ
emaj-67	187	2	fixed	fix	VERB
emaj-67	187	3	-	-	PUNCT
emaj-67	187	4	asset	asset	NOUN
emaj-67	187	5	(	(	PUNCT
emaj-67	187	6	capital	capital	NOUN
emaj-67	187	7	budgeting	budgeting	NOUN
emaj-67	187	8	):	):	PUNCT
emaj-67	187	9	despite	despite	SCONJ
emaj-67	187	10	that	that	SCONJ
emaj-67	187	11	the	the	DET
emaj-67	187	12	decision	decision	NOUN
emaj-67	187	13	about	about	ADP
emaj-67	187	14	whether	whether	SCONJ
emaj-67	187	15	to	to	PART
emaj-67	187	16	make	make	VERB
emaj-67	187	17	a	a	DET
emaj-67	187	18	fixed	fix	VERB
emaj-67	187	19	-	-	PUNCT
emaj-67	187	20	asset	asset	NOUN
emaj-67	187	21	investment	investment	NOUN
emaj-67	187	22	is	be	AUX
emaj-67	187	23	crucial	crucial	ADJ
emaj-67	187	24	to	to	ADP
emaj-67	187	25	smes	sme	NOUN
emaj-67	187	26	regarding	regard	VERB
emaj-67	187	27	the	the	DET
emaj-67	187	28	impact	impact	NOUN
emaj-67	187	29	of	of	ADP
emaj-67	187	30	this	this	DET
emaj-67	187	31	decision	decision	NOUN
emaj-67	187	32	on	on	ADP
emaj-67	187	33	the	the	DET
emaj-67	187	34	long	long	ADJ
emaj-67	187	35	-	-	PUNCT
emaj-67	187	36	term	term	NOUN
emaj-67	187	37	cash	cash	NOUN
emaj-67	187	38	-	-	PUNCT
emaj-67	187	39	flow	flow	NOUN
emaj-67	187	40	of	of	ADP
emaj-67	187	41	a	a	DET
emaj-67	187	42	small	small	ADJ
emaj-67	187	43	or	or	CCONJ
emaj-67	187	44	medium	medium	ADJ
emaj-67	187	45	sized	sized	ADJ
emaj-67	187	46	company	company	NOUN
emaj-67	187	47	,	,	PUNCT
emaj-67	187	48	lack	lack	NOUN
emaj-67	187	49	of	of	ADP
emaj-67	187	50	a	a	DET
emaj-67	187	51	well	well	ADV
emaj-67	187	52	-	-	PUNCT
emaj-67	187	53	structured	structure	VERB
emaj-67	187	54	strategic	strategic	ADJ
emaj-67	187	55	approach	approach	NOUN
emaj-67	187	56	when	when	SCONJ
emaj-67	187	57	making	make	VERB
emaj-67	187	58	fixed	fix	VERB
emaj-67	187	59	-	-	PUNCT
emaj-67	187	60	asset	asset	NOUN
emaj-67	187	61	decisions	decision	NOUN
emaj-67	187	62	is	be	AUX
emaj-67	187	63	a	a	DET
emaj-67	187	64	major	major	ADJ
emaj-67	187	65	problem	problem	NOUN
emaj-67	187	66	area	area	NOUN
emaj-67	187	67	for	for	ADP
emaj-67	187	68	smes	sme	NOUN
emaj-67	187	69	operating	operate	VERB
emaj-67	187	70	in	in	ADP
emaj-67	187	71	turkey	turkey	NOUN
emaj-67	187	72	(	(	PUNCT
emaj-67	187	73	guler	guler	NOUN
emaj-67	187	74	,	,	PUNCT
emaj-67	187	75	2010	2010	NUM
emaj-67	187	76	;	;	PUNCT
emaj-67	187	77	çetin	çetin	NOUN
emaj-67	187	78	&	&	CCONJ
emaj-67	187	79	bıtırak	bıtırak	PROPN
emaj-67	187	80	,	,	PUNCT
emaj-67	187	81	2009	2009	NUM
emaj-67	187	82	)	)	PUNCT
emaj-67	187	83	.	.	PUNCT
emaj-67	188	1	as	as	ADV
emaj-67	188	2	generally	generally	ADV
emaj-67	188	3	the	the	DET
emaj-67	188	4	funds	fund	NOUN
emaj-67	188	5	tied	tie	VERB
emaj-67	188	6	to	to	ADP
emaj-67	188	7	the	the	DET
emaj-67	188	8	acquisitions	acquisition	NOUN
emaj-67	188	9	of	of	ADP
emaj-67	188	10	fixed	fix	VERB
emaj-67	188	11	-	-	PUNCT
emaj-67	188	12	assets	asset	NOUN
emaj-67	188	13	,	,	PUNCT
emaj-67	188	14	such	such	ADJ
emaj-67	188	15	as	as	ADP
emaj-67	188	16	buildings	building	NOUN
emaj-67	188	17	or	or	CCONJ
emaj-67	188	18	equipment	equipment	NOUN
emaj-67	188	19	,	,	PUNCT
emaj-67	188	20	are	be	AUX
emaj-67	188	21	in	in	ADP
emaj-67	188	22	large	large	ADJ
emaj-67	188	23	amounts	amount	NOUN
emaj-67	188	24	with	with	ADP
emaj-67	188	25	long	long	ADJ
emaj-67	188	26	maturity	maturity	NOUN
emaj-67	188	27	periods	period	NOUN
emaj-67	188	28	,	,	PUNCT
emaj-67	188	29	,	,	PUNCT
emaj-67	188	30	problems	problem	NOUN
emaj-67	188	31	in	in	ADP
emaj-67	188	32	fixed	fix	VERB
emaj-67	188	33	asset	asset	NOUN
emaj-67	188	34	investment	investment	NOUN
emaj-67	188	35	decisions	decision	NOUN
emaj-67	188	36	potentially	potentially	ADV
emaj-67	188	37	carry	carry	VERB
emaj-67	188	38	the	the	DET
emaj-67	188	39	risk	risk	NOUN
emaj-67	188	40	of	of	ADP
emaj-67	188	41	threatening	threaten	VERB
emaj-67	188	42	the	the	DET
emaj-67	188	43	cash	cash	NOUN
emaj-67	188	44	requirements	requirement	NOUN
emaj-67	188	45	of	of	ADP
emaj-67	188	46	daily	daily	ADJ
emaj-67	188	47	production	production	NOUN
emaj-67	188	48	/	/	SYM
emaj-67	188	49	service	service	NOUN
emaj-67	188	50	operations	operation	NOUN
emaj-67	188	51	,	,	PUNCT
emaj-67	188	52	particularly	particularly	ADV
emaj-67	188	53	when	when	SCONJ
emaj-67	188	54	the	the	DET
emaj-67	188	55	cashflow	cashflow	ADJ
emaj-67	188	56	impact	impact	NOUN
emaj-67	188	57	is	be	AUX
emaj-67	188	58	not	not	PART
emaj-67	188	59	clearly	clearly	ADV
emaj-67	188	60	analyzed	analyze	VERB
emaj-67	188	61	before	before	ADP
emaj-67	188	62	making	make	VERB
emaj-67	188	63	the	the	DET
emaj-67	188	64	investment	investment	NOUN
emaj-67	188	65	.	.	PUNCT
emaj-67	189	1	a	a	DET
emaj-67	189	2	careful	careful	ADJ
emaj-67	189	3	and	and	CCONJ
emaj-67	189	4	detailed	detailed	ADJ
emaj-67	189	5	technical	technical	ADJ
emaj-67	189	6	evaluation	evaluation	NOUN
emaj-67	189	7	is	be	AUX
emaj-67	189	8	a	a	DET
emaj-67	189	9	major	major	ADJ
emaj-67	189	10	requirement	requirement	NOUN
emaj-67	189	11	for	for	ADP
emaj-67	189	12	making	make	VERB
emaj-67	189	13	a	a	DET
emaj-67	189	14	successful	successful	ADJ
emaj-67	189	15	fixed	fix	VERB
emaj-67	189	16	-	-	PUNCT
emaj-67	189	17	asset	asset	NOUN
emaj-67	189	18	acquisition	acquisition	NOUN
emaj-67	189	19	,	,	PUNCT
emaj-67	189	20	as	as	SCONJ
emaj-67	189	21	in	in	ADP
emaj-67	189	22	most	most	ADJ
emaj-67	189	23	cases	case	NOUN
emaj-67	189	24	,	,	PUNCT
emaj-67	189	25	the	the	DET
emaj-67	189	26	contribution	contribution	NOUN
emaj-67	189	27	of	of	ADP
emaj-67	189	28	the	the	DET
emaj-67	189	29	investment	investment	NOUN
emaj-67	189	30	to	to	ADP
emaj-67	189	31	the	the	DET
emaj-67	189	32	overall	overall	ADJ
emaj-67	189	33	productivity	productivity	NOUN
emaj-67	189	34	and	and	CCONJ
emaj-67	189	35	performance	performance	NOUN
emaj-67	189	36	of	of	ADP
emaj-67	189	37	the	the	DET
emaj-67	189	38	company	company	NOUN
emaj-67	189	39	becomes	become	VERB
emaj-67	189	40	highly	highly	ADV
emaj-67	189	41	questionable	questionable	ADJ
emaj-67	189	42	without	without	ADP
emaj-67	189	43	a	a	DET
emaj-67	189	44	feasibility	feasibility	NOUN
emaj-67	189	45	analysis	analysis	NOUN
emaj-67	189	46	conducted	conduct	VERB
emaj-67	189	47	beforehand	beforehand	ADV
emaj-67	189	48	.	.	PUNCT
emaj-67	190	1	as	as	SCONJ
emaj-67	190	2	the	the	DET
emaj-67	190	3	basic	basic	ADJ
emaj-67	190	4	motivation	motivation	NOUN
emaj-67	190	5	behind	behind	ADP
emaj-67	190	6	fixed	fix	VERB
emaj-67	190	7	-	-	PUNCT
emaj-67	190	8	asset	asset	NOUN
emaj-67	190	9	investments	investment	NOUN
emaj-67	190	10	in	in	ADP
emaj-67	190	11	small	small	ADJ
emaj-67	190	12	businesses	business	NOUN
emaj-67	190	13	is	be	AUX
emaj-67	190	14	“	"	PUNCT
emaj-67	190	15	to	to	PART
emaj-67	190	16	increase	increase	VERB
emaj-67	190	17	the	the	DET
emaj-67	190	18	efficiency	efficiency	NOUN
emaj-67	190	19	,	,	PUNCT
emaj-67	190	20	thus	thus	ADV
emaj-67	190	21	profitability	profitability	NOUN
emaj-67	190	22	of	of	ADP
emaj-67	190	23	the	the	DET
emaj-67	190	24	enterprise	enterprise	NOUN
emaj-67	190	25	”	"	PUNCT
emaj-67	190	26	(	(	PUNCT
emaj-67	190	27	zimmerer	zimmerer	NOUN
emaj-67	190	28	and	and	CCONJ
emaj-67	190	29	scarborough	scarborough	PROPN
emaj-67	190	30	,	,	PUNCT
emaj-67	190	31	2005	2005	NUM
emaj-67	190	32	)	)	PUNCT
emaj-67	190	33	,	,	PUNCT
emaj-67	190	34	the	the	DET
emaj-67	190	35	errors	error	NOUN
emaj-67	190	36	and	and	CCONJ
emaj-67	190	37	deficiencies	deficiency	NOUN
emaj-67	190	38	in	in	ADP
emaj-67	190	39	making	make	VERB
emaj-67	190	40	these	these	DET
emaj-67	190	41	decisions	decision	NOUN
emaj-67	190	42	and	and	CCONJ
emaj-67	190	43	acting	act	VERB
emaj-67	190	44	accordingly	accordingly	ADV
emaj-67	190	45	harm	harm	VERB
emaj-67	190	46	the	the	DET
emaj-67	190	47	profitability	profitability	NOUN
emaj-67	190	48	thereby	thereby	ADV
emaj-67	190	49	the	the	DET
emaj-67	190	50	financial	financial	ADJ
emaj-67	190	51	and	and	CCONJ
emaj-67	190	52	overall	overall	ADJ
emaj-67	190	53	performance	performance	NOUN
emaj-67	190	54	of	of	ADP
emaj-67	190	55	the	the	DET
emaj-67	190	56	company	company	NOUN
emaj-67	190	57	,	,	PUNCT
emaj-67	190	58	while	while	SCONJ
emaj-67	190	59	inadequate	inadequate	ADJ
emaj-67	190	60	investments	investment	NOUN
emaj-67	190	61	towards	towards	ADP
emaj-67	190	62	having	have	VERB
emaj-67	190	63	more	more	ADV
emaj-67	190	64	advanced	advanced	ADJ
emaj-67	190	65	production	production	NOUN
emaj-67	190	66	or	or	CCONJ
emaj-67	190	67	service	service	NOUN
emaj-67	190	68	facilities	facility	NOUN
emaj-67	190	69	limits	limit	VERB
emaj-67	190	70	the	the	DET
emaj-67	190	71	growth	growth	NOUN
emaj-67	190	72	of	of	ADP
emaj-67	190	73	the	the	DET
emaj-67	190	74	organization	organization	NOUN
emaj-67	190	75	,	,	PUNCT
emaj-67	190	76	which	which	PRON
emaj-67	190	77	underline	underline	VERB
emaj-67	190	78	the	the	DET
emaj-67	190	79	importance	importance	NOUN
emaj-67	190	80	of	of	ADP
emaj-67	190	81	a	a	DET
emaj-67	190	82	strategic	strategic	ADJ
emaj-67	190	83	outlook	outlook	NOUN
emaj-67	190	84	when	when	SCONJ
emaj-67	190	85	taking	take	VERB
emaj-67	190	86	and	and	CCONJ
emaj-67	190	87	implementing	implement	VERB
emaj-67	190	88	fixed	fix	VERB
emaj-67	190	89	asset	asset	NOUN
emaj-67	190	90	investment	investment	NOUN
emaj-67	190	91	decisions	decision	NOUN
emaj-67	190	92	.	.	PUNCT
emaj-67	191	1	the	the	DET
emaj-67	191	2	outcomes	outcome	NOUN
emaj-67	191	3	are	be	AUX
emaj-67	191	4	likely	likely	ADJ
emaj-67	191	5	to	to	PART
emaj-67	191	6	be	be	AUX
emaj-67	191	7	more	more	ADV
emaj-67	191	8	positive	positive	ADJ
emaj-67	191	9	when	when	SCONJ
emaj-67	191	10	these	these	DET
emaj-67	191	11	vital	vital	ADJ
emaj-67	191	12	decisions	decision	NOUN
emaj-67	191	13	are	be	AUX
emaj-67	191	14	made	make	VERB
emaj-67	191	15	considering	consider	VERB
emaj-67	191	16	the	the	DET
emaj-67	191	17	organizational	organizational	ADJ
emaj-67	191	18	goals	goal	NOUN
emaj-67	191	19	such	such	ADJ
emaj-67	191	20	as	as	ADP
emaj-67	191	21	growth	growth	NOUN
emaj-67	191	22	or	or	CCONJ
emaj-67	191	23	profitability	profitability	NOUN
emaj-67	191	24	and	and	CCONJ
emaj-67	191	25	directing	direct	VERB
emaj-67	191	26	the	the	DET
emaj-67	191	27	limited	limited	ADJ
emaj-67	191	28	resources	resource	NOUN
emaj-67	191	29	accordingly	accordingly	ADV
emaj-67	191	30	,	,	PUNCT
emaj-67	191	31	starting	start	VERB
emaj-67	191	32	with	with	ADP
emaj-67	191	33	the	the	DET
emaj-67	191	34	basic	basic	ADJ
emaj-67	191	35	questions	question	NOUN
emaj-67	191	36	of	of	ADP
emaj-67	191	37	“	"	PUNCT
emaj-67	191	38	how	how	SCONJ
emaj-67	191	39	much	much	ADJ
emaj-67	191	40	that	that	DET
emaj-67	191	41	investment	investment	NOUN
emaj-67	191	42	is	be	AUX
emaj-67	191	43	needed	need	VERB
emaj-67	191	44	for	for	ADP
emaj-67	191	45	a	a	DET
emaj-67	191	46	better	well	ADJ
emaj-67	191	47	overall	overall	ADJ
emaj-67	191	48	performance	performance	NOUN
emaj-67	191	49	?	?	PUNCT
emaj-67	191	50	”	"	PUNCT
emaj-67	192	1	and	and	CCONJ
emaj-67	192	2	“	"	PUNCT
emaj-67	192	3	how	how	SCONJ
emaj-67	192	4	can	can	AUX
emaj-67	192	5	we	we	PRON
emaj-67	192	6	allocate	allocate	VERB
emaj-67	192	7	our	our	PRON
emaj-67	192	8	limited	limited	ADJ
emaj-67	192	9	resources	resource	NOUN
emaj-67	192	10	to	to	ADP
emaj-67	192	11	this	this	DET
emaj-67	192	12	investment	investment	NOUN
emaj-67	192	13	in	in	ADP
emaj-67	192	14	the	the	DET
emaj-67	192	15	best	good	ADJ
emaj-67	192	16	way	way	NOUN
emaj-67	192	17	possible	possible	ADJ
emaj-67	192	18	,	,	PUNCT
emaj-67	192	19	if	if	SCONJ
emaj-67	192	20	that	that	DET
emaj-67	192	21	investment	investment	NOUN
emaj-67	192	22	is	be	AUX
emaj-67	192	23	a	a	DET
emaj-67	192	24	requirement	requirement	NOUN
emaj-67	192	25	for	for	ADP
emaj-67	192	26	our	our	PRON
emaj-67	192	27	short	short	ADJ
emaj-67	192	28	and	and	CCONJ
emaj-67	192	29	long	long	ADJ
emaj-67	192	30	-	-	PUNCT
emaj-67	192	31	term	term	NOUN
emaj-67	192	32	goals	goal	NOUN
emaj-67	192	33	and	and	CCONJ
emaj-67	192	34	objectives	objective	NOUN
emaj-67	192	35	?	?	PUNCT
emaj-67	192	36	”	"	PUNCT
emaj-67	192	37	.	.	PUNCT
emaj-67	193	1	this	this	DET
emaj-67	193	2	way	way	NOUN
emaj-67	193	3	,	,	PUNCT
emaj-67	193	4	the	the	DET
emaj-67	193	5	means	mean	NOUN
emaj-67	193	6	and	and	CCONJ
emaj-67	193	7	ends	end	NOUN
emaj-67	193	8	would	would	AUX
emaj-67	193	9	be	be	AUX
emaj-67	193	10	managed	manage	VERB
emaj-67	193	11	in	in	ADP
emaj-67	193	12	a	a	DET
emaj-67	193	13	more	more	ADV
emaj-67	193	14	proper	proper	ADJ
emaj-67	193	15	way	way	NOUN
emaj-67	193	16	,	,	PUNCT
emaj-67	193	17	in	in	ADP
emaj-67	193	18	terms	term	NOUN
emaj-67	193	19	of	of	ADP
emaj-67	193	20	maximizing	maximize	VERB
emaj-67	193	21	the	the	DET
emaj-67	193	22	effectiveness	effectiveness	NOUN
emaj-67	193	23	and	and	CCONJ
emaj-67	193	24	efficiency	efficiency	NOUN
emaj-67	193	25	of	of	ADP
emaj-67	193	26	the	the	DET
emaj-67	193	27	fixedasset	fixedasset	ADJ
emaj-67	193	28	acquisition	acquisition	NOUN
emaj-67	193	29	.	.	PUNCT
emaj-67	194	1	proposition	proposition	NOUN
emaj-67	194	2	3	3	NUM
emaj-67	194	3	:	:	PUNCT
emaj-67	194	4	strategic	strategic	ADJ
emaj-67	194	5	fixed	fix	VERB
emaj-67	194	6	-	-	PUNCT
emaj-67	194	7	asset	asset	NOUN
emaj-67	194	8	management	management	NOUN
emaj-67	194	9	has	have	VERB
emaj-67	194	10	a	a	DET
emaj-67	194	11	positive	positive	ADJ
emaj-67	194	12	impact	impact	NOUN
emaj-67	194	13	on	on	ADP
emaj-67	194	14	sme	sme	NOUN
emaj-67	194	15	performance	performance	NOUN
emaj-67	194	16	.	.	PUNCT
emaj-67	195	1	strategic	strategic	ADJ
emaj-67	195	2	financial	financial	ADJ
emaj-67	195	3	reporting	reporting	NOUN
emaj-67	195	4	and	and	CCONJ
emaj-67	195	5	analysis	analysis	NOUN
emaj-67	195	6	:	:	PUNCT
emaj-67	195	7	in	in	ADP
emaj-67	195	8	turkey	turkey	NOUN
emaj-67	195	9	,	,	PUNCT
emaj-67	195	10	the	the	DET
emaj-67	195	11	inadequacy	inadequacy	NOUN
emaj-67	195	12	of	of	ADP
emaj-67	195	13	financial	financial	ADJ
emaj-67	195	14	literacy	literacy	NOUN
emaj-67	195	15	of	of	ADP
emaj-67	195	16	sme	sme	NOUN
emaj-67	195	17	owners	owner	NOUN
emaj-67	195	18	and	and	CCONJ
emaj-67	195	19	the	the	DET
emaj-67	195	20	impact	impact	NOUN
emaj-67	195	21	of	of	ADP
emaj-67	195	22	that	that	DET
emaj-67	195	23	problem	problem	NOUN
emaj-67	195	24	area	area	NOUN
emaj-67	195	25	on	on	ADP
emaj-67	195	26	poor	poor	ADJ
emaj-67	195	27	managerial	managerial	ADJ
emaj-67	195	28	and	and	CCONJ
emaj-67	195	29	overall	overall	ADJ
emaj-67	195	30	performance	performance	NOUN
emaj-67	195	31	of	of	ADP
emaj-67	195	32	smes	sme	NOUN
emaj-67	195	33	is	be	AUX
emaj-67	195	34	well	well	ADV
emaj-67	195	35	documented	document	VERB
emaj-67	195	36	in	in	ADP
emaj-67	195	37	various	various	ADJ
emaj-67	195	38	studies	study	NOUN
emaj-67	195	39	(	(	PUNCT
emaj-67	195	40	uluyol	uluyol	ADJ
emaj-67	195	41	,	,	PUNCT
emaj-67	195	42	2013	2013	NUM
emaj-67	195	43	:	:	PUNCT
emaj-67	196	1	kaya	kaya	PROPN
emaj-67	196	2	&	&	CCONJ
emaj-67	196	3	alpkan	alpkan	PROPN
emaj-67	196	4	,	,	PUNCT
emaj-67	196	5	2012	2012	NUM
emaj-67	196	6	,	,	PUNCT
emaj-67	196	7	cetin	cetin	NOUN
emaj-67	196	8	,	,	PUNCT
emaj-67	196	9	2006	2006	NUM
emaj-67	196	10	)	)	PUNCT
emaj-67	196	11	.	.	PUNCT
emaj-67	197	1	financial	financial	ADJ
emaj-67	197	2	reports	report	NOUN
emaj-67	197	3	and	and	CCONJ
emaj-67	197	4	statements	statement	NOUN
emaj-67	197	5	,	,	PUNCT
emaj-67	197	6	particularly	particularly	ADV
emaj-67	197	7	main	main	ADJ
emaj-67	197	8	statements	statement	NOUN
emaj-67	197	9	such	such	ADJ
emaj-67	197	10	as	as	ADP
emaj-67	197	11	balance	balance	NOUN
emaj-67	197	12	sheet	sheet	NOUN
emaj-67	197	13	,	,	PUNCT
emaj-67	197	14	profit	profit	NOUN
emaj-67	197	15	and	and	CCONJ
emaj-67	197	16	loss	loss	NOUN
emaj-67	197	17	statement	statement	NOUN
emaj-67	197	18	and	and	CCONJ
emaj-67	197	19	cash	cash	NOUN
emaj-67	197	20	flow	flow	NOUN
emaj-67	197	21	statement	statement	NOUN
emaj-67	197	22	,	,	PUNCT
emaj-67	197	23	are	be	AUX
emaj-67	197	24	“	"	PUNCT
emaj-67	197	25	powerful	powerful	ADJ
emaj-67	197	26	tools	tool	NOUN
emaj-67	197	27	”	"	PUNCT
emaj-67	197	28	small	small	ADJ
emaj-67	197	29	business	business	NOUN
emaj-67	197	30	owners	owner	NOUN
emaj-67	197	31	can	can	AUX
emaj-67	197	32	use	use	VERB
emaj-67	197	33	in	in	ADP
emaj-67	197	34	managing	manage	VERB
emaj-67	197	35	their	their	PRON
emaj-67	197	36	companies	company	NOUN
emaj-67	197	37	(	(	PUNCT
emaj-67	197	38	hogetts	hogetts	PROPN
emaj-67	197	39	and	and	CCONJ
emaj-67	197	40	kuratko	kuratko	NOUN
emaj-67	197	41	,	,	PUNCT
emaj-67	197	42	1998	1998	NUM
emaj-67	197	43	)	)	PUNCT
emaj-67	197	44	.	.	PUNCT
emaj-67	198	1	however	however	ADV
emaj-67	198	2	,	,	PUNCT
emaj-67	198	3	mostly	mostly	ADV
emaj-67	198	4	due	due	ADP
emaj-67	198	5	to	to	ADP
emaj-67	198	6	the	the	DET
emaj-67	198	7	inadequacy	inadequacy	NOUN
emaj-67	198	8	of	of	ADP
emaj-67	198	9	accounting	accounting	NOUN
emaj-67	198	10	and	and	CCONJ
emaj-67	198	11	finance	finance	NOUN
emaj-67	198	12	knowledge	knowledge	NOUN
emaj-67	198	13	of	of	ADP
emaj-67	198	14	sme	sme	PROPN
emaj-67	198	15	owner	owner	PROPN
emaj-67	198	16	/	/	SYM
emaj-67	198	17	managers	manager	NOUN
emaj-67	198	18	,	,	PUNCT
emaj-67	198	19	studies	study	NOUN
emaj-67	198	20	show	show	VERB
emaj-67	198	21	that	that	SCONJ
emaj-67	198	22	,	,	PUNCT
emaj-67	198	23	only	only	ADV
emaj-67	198	24	11	11	NUM
emaj-67	198	25	%	%	NOUN
emaj-67	198	26	of	of	ADP
emaj-67	198	27	small	small	ADJ
emaj-67	198	28	business	business	NOUN
emaj-67	198	29	owners	owner	NOUN
emaj-67	198	30	/	/	SYM
emaj-67	198	31	managers	manager	NOUN
emaj-67	198	32	“	"	PUNCT
emaj-67	198	33	analyze	analyze	VERB
emaj-67	198	34	their	their	PRON
emaj-67	198	35	financial	financial	ADJ
emaj-67	198	36	statements	statement	NOUN
emaj-67	198	37	as	as	ADP
emaj-67	198	38	part	part	NOUN
emaj-67	198	39	of	of	ADP
emaj-67	198	40	the	the	DET
emaj-67	198	41	managerial	managerial	ADJ
emaj-67	198	42	planning	planning	NOUN
emaj-67	198	43	and	and	CCONJ
emaj-67	198	44	decisionmaking	decisionmake	VERB
emaj-67	198	45	processes	process	NOUN
emaj-67	198	46	”	"	PUNCT
emaj-67	198	47	(	(	PUNCT
emaj-67	198	48	zimmerer	zimmerer	NOUN
emaj-67	198	49	and	and	CCONJ
emaj-67	198	50	scarborough	scarborough	PROPN
emaj-67	198	51	,	,	PUNCT
emaj-67	198	52	2005	2005	NUM
emaj-67	198	53	)	)	PUNCT
emaj-67	198	54	.	.	PUNCT
emaj-67	199	1	evaluation	evaluation	NOUN
emaj-67	199	2	of	of	ADP
emaj-67	199	3	financial	financial	ADJ
emaj-67	199	4	reports	report	NOUN
emaj-67	199	5	presenting	present	VERB
emaj-67	199	6	the	the	DET
emaj-67	199	7	trends	trend	NOUN
emaj-67	199	8	and	and	CCONJ
emaj-67	199	9	snapshots	snapshot	NOUN
emaj-67	199	10	of	of	ADP
emaj-67	199	11	past	past	NOUN
emaj-67	199	12	and	and	CCONJ
emaj-67	199	13	current	current	ADJ
emaj-67	199	14	financial	financial	ADJ
emaj-67	199	15	performance	performance	NOUN
emaj-67	199	16	of	of	ADP
emaj-67	199	17	the	the	DET
emaj-67	199	18	company	company	NOUN
emaj-67	199	19	act	act	VERB
emaj-67	199	20	as	as	ADP
emaj-67	199	21	the	the	DET
emaj-67	199	22	“	"	PUNCT
emaj-67	199	23	control	control	NOUN
emaj-67	199	24	and	and	CCONJ
emaj-67	199	25	feedback	feedback	NOUN
emaj-67	199	26	”	"	PUNCT
emaj-67	199	27	function	function	NOUN
emaj-67	199	28	of	of	ADP
emaj-67	199	29	strategic	strategic	ADJ
emaj-67	199	30	financial	financial	ADJ
emaj-67	199	31	management	management	NOUN
emaj-67	199	32	process	process	NOUN
emaj-67	199	33	.	.	PUNCT
emaj-67	199	34	,	,	PUNCT
emaj-67	199	35	thus	thus	ADV
emaj-67	199	36	,	,	PUNCT
emaj-67	199	37	lack	lack	NOUN
emaj-67	199	38	of	of	ADP
emaj-67	199	39	information	information	NOUN
emaj-67	199	40	on	on	ADP
emaj-67	199	41	the	the	DET
emaj-67	199	42	financial	financial	ADJ
emaj-67	199	43	situation	situation	NOUN
emaj-67	199	44	and	and	CCONJ
emaj-67	199	45	crucial	crucial	ADJ
emaj-67	199	46	performance	performance	NOUN
emaj-67	199	47	indicators	indicator	NOUN
emaj-67	199	48	threatens	threaten	VERB
emaj-67	199	49	the	the	DET
emaj-67	199	50	overall	overall	ADJ
emaj-67	199	51	awareness	awareness	NOUN
emaj-67	199	52	of	of	ADP
emaj-67	199	53	the	the	DET
emaj-67	199	54	company	company	NOUN
emaj-67	199	55	owner	owner	NOUN
emaj-67	199	56	required	require	VERB
emaj-67	199	57	for	for	ADP
emaj-67	199	58	a	a	DET
emaj-67	199	59	sound	sound	ADJ
emaj-67	199	60	strategy	strategy	NOUN
emaj-67	199	61	formulation	formulation	NOUN
emaj-67	199	62	and	and	CCONJ
emaj-67	199	63	implementation	implementation	NOUN
emaj-67	199	64	.	.	PUNCT
emaj-67	199	65	,	,	PUNCT
emaj-67	199	66	whereas	whereas	SCONJ
emaj-67	199	67	the	the	DET
emaj-67	199	68	performance	performance	NOUN
emaj-67	199	69	of	of	ADP
emaj-67	199	70	the	the	DET
emaj-67	199	71	enterprise	enterprise	NOUN
emaj-67	199	72	is	be	AUX
emaj-67	199	73	positively	positively	ADV
emaj-67	199	74	impacted	impact	VERB
emaj-67	199	75	when	when	SCONJ
emaj-67	199	76	this	this	DET
emaj-67	199	77	important	important	ADJ
emaj-67	199	78	follow	follow	VERB
emaj-67	199	79	-	-	PUNCT
emaj-67	199	80	up	up	NOUN
emaj-67	199	81	function	function	NOUN
emaj-67	199	82	is	be	AUX
emaj-67	199	83	executed	execute	VERB
emaj-67	199	84	on	on	ADP
emaj-67	199	85	a	a	DET
emaj-67	199	86	timely	timely	ADJ
emaj-67	199	87	,	,	PUNCT
emaj-67	199	88	rational	rational	ADJ
emaj-67	199	89	and	and	CCONJ
emaj-67	199	90	knowledge	knowledge	NOUN
emaj-67	199	91	-	-	PUNCT
emaj-67	199	92	based	base	VERB
emaj-67	199	93	basis	basis	NOUN
emaj-67	199	94	.	.	PUNCT
emaj-67	200	1	therefore	therefore	ADV
emaj-67	200	2	,	,	PUNCT
emaj-67	200	3	it	it	PRON
emaj-67	200	4	can	can	AUX
emaj-67	200	5	be	be	AUX
emaj-67	200	6	proposed	propose	VERB
emaj-67	200	7	that	that	SCONJ
emaj-67	200	8	,	,	PUNCT
emaj-67	200	9	the	the	DET
emaj-67	200	10	utilization	utilization	NOUN
emaj-67	200	11	of	of	ADP
emaj-67	200	12	a	a	DET
emaj-67	200	13	“	"	PUNCT
emaj-67	200	14	deliberate	deliberate	ADJ
emaj-67	200	15	”	"	PUNCT
emaj-67	200	16	strategic	strategic	ADJ
emaj-67	200	17	management	management	NOUN
emaj-67	200	18	approach	approach	NOUN
emaj-67	200	19	,	,	PUNCT
emaj-67	200	20	resulting	result	VERB
emaj-67	200	21	from	from	ADP
emaj-67	200	22	the	the	DET
emaj-67	200	23	formal	formal	ADJ
emaj-67	200	24	and	and	CCONJ
emaj-67	200	25	rational	rational	ADJ
emaj-67	200	26	nature	nature	NOUN
emaj-67	200	27	of	of	ADP
emaj-67	200	28	the	the	DET
emaj-67	200	29	feedback	feedback	NOUN
emaj-67	200	30	and	and	CCONJ
emaj-67	200	31	control	control	NOUN
emaj-67	200	32	phase	phase	NOUN
emaj-67	200	33	of	of	ADP
emaj-67	200	34	the	the	DET
emaj-67	200	35	strategic	strategic	ADJ
emaj-67	200	36	management	management	NOUN
emaj-67	200	37	,	,	PUNCT
emaj-67	200	38	would	would	AUX
emaj-67	200	39	significantly	significantly	ADV
emaj-67	200	40	improve	improve	VERB
emaj-67	200	41	of	of	ADP
emaj-67	200	42	sme	sme	NOUN
emaj-67	200	43	performance	performance	NOUN
emaj-67	200	44	,	,	PUNCT
emaj-67	200	45	by	by	ADP
emaj-67	200	46	pointing	point	VERB
emaj-67	200	47	out	out	ADP
emaj-67	200	48	the	the	DET
emaj-67	200	49	red	red	ADJ
emaj-67	200	50	and	and	CCONJ
emaj-67	200	51	green	green	ADJ
emaj-67	200	52	signals	signal	NOUN
emaj-67	200	53	about	about	ADP
emaj-67	200	54	the	the	DET
emaj-67	200	55	past	past	NOUN
emaj-67	200	56	and	and	CCONJ
emaj-67	200	57	current	current	ADJ
emaj-67	200	58	major	major	ADJ
emaj-67	200	59	financial	financial	ADJ
emaj-67	200	60	performance	performance	NOUN
emaj-67	200	61	indicators	indicator	NOUN
emaj-67	200	62	such	such	ADJ
emaj-67	200	63	as	as	ADP
emaj-67	200	64	sales	sale	NOUN
emaj-67	200	65	growth	growth	NOUN
emaj-67	200	66	,	,	PUNCT
emaj-67	200	67	profitability	profitability	NOUN
emaj-67	200	68	or	or	CCONJ
emaj-67	200	69	debt	debt	NOUN
emaj-67	200	70	/	/	SYM
emaj-67	200	71	total	total	ADJ
emaj-67	200	72	assets	asset	NOUN
emaj-67	200	73	ratio	ratio	NOUN
emaj-67	200	74	and	and	CCONJ
emaj-67	200	75	about	about	ADP
emaj-67	200	76	the	the	DET
emaj-67	200	77	optimum	optimum	ADJ
emaj-67	200	78	and	and	CCONJ
emaj-67	200	79	actual	actual	ADJ
emaj-67	200	80	levels	level	NOUN
emaj-67	200	81	of	of	ADP
emaj-67	200	82	critical	critical	ADJ
emaj-67	200	83	balance	balance	NOUN
emaj-67	200	84	sheet	sheet	NOUN
emaj-67	200	85	items	item	NOUN
emaj-67	200	86	such	such	ADJ
emaj-67	200	87	as	as	ADP
emaj-67	200	88	cash	cash	NOUN
emaj-67	200	89	,	,	PUNCT
emaj-67	200	90	receivables	receivables	NOUN
emaj-67	200	91	,	,	PUNCT
emaj-67	200	92	inventory	inventory	NOUN
emaj-67	200	93	,	,	PUNCT
emaj-67	200	94	payables	payable	NOUN
emaj-67	200	95	and	and	CCONJ
emaj-67	200	96	fixed	fix	VERB
emaj-67	200	97	-	-	PUNCT
emaj-67	200	98	assets	asset	NOUN
emaj-67	200	99	,	,	PUNCT
emaj-67	200	100	when	when	SCONJ
emaj-67	200	101	managing	manage	VERB
emaj-67	200	102	the	the	DET
emaj-67	200	103	financial	financial	ADJ
emaj-67	200	104	operations	operation	NOUN
emaj-67	200	105	of	of	ADP
emaj-67	200	106	the	the	DET
emaj-67	200	107	company	company	NOUN
emaj-67	200	108	.	.	PUNCT
emaj-67	201	1	proposition	proposition	NOUN
emaj-67	201	2	4	4	NUM
emaj-67	201	3	:	:	PUNCT
emaj-67	201	4	strategic	strategic	ADJ
emaj-67	201	5	financial	financial	ADJ
emaj-67	201	6	reporting	reporting	NOUN
emaj-67	201	7	and	and	CCONJ
emaj-67	201	8	control	control	NOUN
emaj-67	201	9	has	have	VERB
emaj-67	201	10	a	a	DET
emaj-67	201	11	positive	positive	ADJ
emaj-67	201	12	impact	impact	NOUN
emaj-67	201	13	on	on	ADP
emaj-67	201	14	sme	sme	NOUN
emaj-67	201	15	performance	performance	NOUN
emaj-67	201	16	.	.	PUNCT
emaj-67	202	1	4	4	NUM
emaj-67	202	2	.	.	PUNCT
emaj-67	202	3	discussion	discussion	NOUN
emaj-67	202	4	and	and	CCONJ
emaj-67	202	5	conclusion	conclusion	NOUN
emaj-67	202	6	the	the	DET
emaj-67	202	7	significance	significance	NOUN
emaj-67	202	8	of	of	ADP
emaj-67	202	9	smes	sme	NOUN
emaj-67	202	10	in	in	ADP
emaj-67	202	11	the	the	DET
emaj-67	202	12	social	social	ADJ
emaj-67	202	13	and	and	CCONJ
emaj-67	202	14	economic	economic	ADJ
emaj-67	202	15	context	context	NOUN
emaj-67	202	16	,	,	PUNCT
emaj-67	202	17	have	have	AUX
emaj-67	202	18	been	be	AUX
emaj-67	202	19	recognized	recognize	VERB
emaj-67	202	20	worldwide	worldwide	ADV
emaj-67	202	21	,	,	PUNCT
emaj-67	202	22	particularly	particularly	ADV
emaj-67	202	23	after	after	ADP
emaj-67	202	24	1980	1980	NUM
emaj-67	202	25	’s	’s	PART
emaj-67	202	26	,	,	PUNCT
emaj-67	202	27	and	and	CCONJ
emaj-67	202	28	since	since	SCONJ
emaj-67	202	29	then	then	ADV
emaj-67	202	30	,	,	PUNCT
emaj-67	202	31	factors	factor	NOUN
emaj-67	202	32	affecting	affect	VERB
emaj-67	202	33	the	the	DET
emaj-67	202	34	development	development	NOUN
emaj-67	202	35	and	and	CCONJ
emaj-67	202	36	growth	growth	NOUN
emaj-67	202	37	of	of	ADP
emaj-67	202	38	smes	sme	NOUN
emaj-67	202	39	have	have	AUX
emaj-67	202	40	been	be	AUX
emaj-67	202	41	among	among	ADP
emaj-67	202	42	the	the	DET
emaj-67	202	43	key	key	ADJ
emaj-67	202	44	concerns	concern	NOUN
emaj-67	202	45	of	of	ADP
emaj-67	202	46	public	public	ADJ
emaj-67	202	47	authorities	authority	NOUN
emaj-67	202	48	,	,	PUNCT
emaj-67	202	49	academicians	academician	NOUN
emaj-67	202	50	and	and	CCONJ
emaj-67	202	51	business	business	NOUN
emaj-67	202	52	circles	circle	NOUN
emaj-67	202	53	.	.	PUNCT
emaj-67	203	1	although	although	SCONJ
emaj-67	203	2	a	a	DET
emaj-67	203	3	number	number	NOUN
emaj-67	203	4	of	of	ADP
emaj-67	203	5	empirical	empirical	ADJ
emaj-67	203	6	studies	study	NOUN
emaj-67	203	7	investigated	investigate	VERB
emaj-67	203	8	various	various	ADJ
emaj-67	203	9	financial	financial	ADJ
emaj-67	203	10	management	management	NOUN
emaj-67	203	11	practices	practice	NOUN
emaj-67	203	12	and	and	CCONJ
emaj-67	203	13	their	their	PRON
emaj-67	203	14	impact	impact	NOUN
emaj-67	203	15	on	on	ADP
emaj-67	203	16	organizational	organizational	ADJ
emaj-67	203	17	performance	performance	NOUN
emaj-67	203	18	in	in	ADP
emaj-67	203	19	different	different	ADJ
emaj-67	203	20	countries	country	NOUN
emaj-67	203	21	,	,	PUNCT
emaj-67	203	22	the	the	DET
emaj-67	203	23	main	main	ADJ
emaj-67	203	24	focus	focus	NOUN
emaj-67	203	25	of	of	ADP
emaj-67	203	26	previous	previous	ADJ
emaj-67	203	27	sme	sme	PROPN
emaj-67	203	28	finance	finance	NOUN
emaj-67	203	29	literature	literature	NOUN
emaj-67	203	30	,	,	PUNCT
emaj-67	203	31	particularly	particularly	ADV
emaj-67	203	32	in	in	ADP
emaj-67	203	33	developing	develop	VERB
emaj-67	203	34	countries	country	NOUN
emaj-67	203	35	,	,	PUNCT
emaj-67	203	36	have	have	AUX
emaj-67	203	37	been	be	AUX
emaj-67	203	38	the	the	DET
emaj-67	203	39	challenges	challenge	NOUN
emaj-67	203	40	smes	sme	NOUN
emaj-67	203	41	face	face	VERB
emaj-67	203	42	to	to	ADP
emaj-67	203	43	access	access	NOUN
emaj-67	203	44	to	to	ADP
emaj-67	203	45	financial	financial	ADJ
emaj-67	203	46	resources	resource	NOUN
emaj-67	203	47	.	.	PUNCT
emaj-67	204	1	however	however	ADV
emaj-67	204	2	,	,	PUNCT
emaj-67	204	3	the	the	DET
emaj-67	204	4	efficient	efficient	ADJ
emaj-67	204	5	utilization	utilization	NOUN
emaj-67	204	6	of	of	ADP
emaj-67	204	7	the	the	DET
emaj-67	204	8	obtained	obtain	VERB
emaj-67	204	9	funds	fund	NOUN
emaj-67	204	10	,	,	PUNCT
emaj-67	204	11	such	such	ADJ
emaj-67	204	12	as	as	ADP
emaj-67	204	13	having	have	VERB
emaj-67	204	14	a	a	DET
emaj-67	204	15	sound	sound	ADJ
emaj-67	204	16	cash	cash	NOUN
emaj-67	204	17	management	management	NOUN
emaj-67	204	18	system	system	NOUN
emaj-67	204	19	,	,	PUNCT
emaj-67	204	20	is	be	AUX
emaj-67	204	21	equally	equally	ADV
emaj-67	204	22	important	important	ADJ
emaj-67	204	23	,	,	PUNCT
emaj-67	204	24	for	for	ADP
emaj-67	204	25	the	the	DET
emaj-67	204	26	survival	survival	NOUN
emaj-67	204	27	of	of	ADP
emaj-67	204	28	smes	sme	NOUN
emaj-67	204	29	.	.	PUNCT
emaj-67	205	1	thus	thus	ADV
emaj-67	205	2	,	,	PUNCT
emaj-67	205	3	the	the	DET
emaj-67	205	4	shift	shift	NOUN
emaj-67	205	5	of	of	ADP
emaj-67	205	6	research	research	NOUN
emaj-67	205	7	on	on	ADP
emaj-67	205	8	financial	financial	ADJ
emaj-67	205	9	management	management	NOUN
emaj-67	205	10	in	in	ADP
emaj-67	205	11	smes	sme	NOUN
emaj-67	205	12	from	from	ADP
emaj-67	205	13	the	the	DET
emaj-67	205	14	one	one	NUM
emaj-67	205	15	-	-	PUNCT
emaj-67	205	16	dimensional	dimensional	ADJ
emaj-67	205	17	“	"	PUNCT
emaj-67	205	18	funding	funding	NOUN
emaj-67	205	19	focus	focus	NOUN
emaj-67	205	20	”	"	PUNCT
emaj-67	205	21	,	,	PUNCT
emaj-67	205	22	towards	towards	ADP
emaj-67	205	23	a	a	DET
emaj-67	205	24	more	more	ADV
emaj-67	205	25	comprehensive	comprehensive	ADJ
emaj-67	205	26	“	"	PUNCT
emaj-67	205	27	strategic	strategic	ADJ
emaj-67	205	28	financial	financial	ADJ
emaj-67	205	29	management	management	NOUN
emaj-67	205	30	”	"	PUNCT
emaj-67	205	31	perspective	perspective	NOUN
emaj-67	205	32	has	have	VERB
emaj-67	205	33	the	the	DET
emaj-67	205	34	potential	potential	NOUN
emaj-67	205	35	to	to	PART
emaj-67	205	36	provide	provide	VERB
emaj-67	205	37	positive	positive	ADJ
emaj-67	205	38	implications	implication	NOUN
emaj-67	205	39	for	for	ADP
emaj-67	205	40	academics	academic	NOUN
emaj-67	205	41	and	and	CCONJ
emaj-67	205	42	policy	policy	NOUN
emaj-67	205	43	makers	maker	NOUN
emaj-67	205	44	,	,	PUNCT
emaj-67	205	45	as	as	SCONJ
emaj-67	205	46	volume	volume	NOUN
emaj-67	205	47	5	5	NUM
emaj-67	205	48	no	no	DET
emaj-67	205	49	1	1	NUM
emaj-67	205	50	(	(	PUNCT
emaj-67	205	51	2015	2015	NUM
emaj-67	205	52	)	)	PUNCT
emaj-67	205	53	|	|	ADV
emaj-67	205	54	issn	issn	VERB
emaj-67	205	55	2158	2158	NUM
emaj-67	205	56	-	-	SYM
emaj-67	205	57	8708	8708	NUM
emaj-67	205	58	(	(	PUNCT
emaj-67	205	59	online	online	NOUN
emaj-67	205	60	)	)	PUNCT
emaj-67	205	61	|	|	ADV
emaj-67	205	62	doi	doi	X
emaj-67	205	63	10.5195	10.5195	NUM
emaj-67	205	64	/	/	SYM
emaj-67	205	65	emaj.2015.67	emaj.2015.67	NOUN
emaj-67	205	66	|	|	ADV
emaj-67	205	67	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-67	205	68	hande	hande	PROPN
emaj-67	205	69	karadag	karadag	PROPN
emaj-67	205	70	emerging	emerge	VERB
emaj-67	205	71	markets	market	NOUN
emaj-67	205	72	journal	journal	NOUN
emaj-67	205	73	|	|	ADV
emaj-67	205	74	p	p	NOUN
emaj-67	205	75	a	a	DET
emaj-67	205	76	g	g	NOUN
emaj-67	205	77	e	e	NOUN
emaj-67	205	78	|35	|35	X
emaj-67	205	79	well	well	ADV
emaj-67	205	80	as	as	ADP
emaj-67	205	81	practitioners	practitioner	NOUN
emaj-67	205	82	of	of	ADP
emaj-67	205	83	sme	sme	PROPN
emaj-67	205	84	financial	financial	ADJ
emaj-67	205	85	management	management	NOUN
emaj-67	205	86	in	in	ADP
emaj-67	205	87	terms	term	NOUN
emaj-67	205	88	of	of	ADP
emaj-67	205	89	introducing	introduce	VERB
emaj-67	205	90	new	new	ADJ
emaj-67	205	91	dimensions	dimension	NOUN
emaj-67	205	92	and	and	CCONJ
emaj-67	205	93	factors	factor	NOUN
emaj-67	205	94	to	to	ADP
emaj-67	205	95	the	the	DET
emaj-67	205	96	concept	concept	NOUN
emaj-67	205	97	of	of	ADP
emaj-67	205	98	improving	improve	VERB
emaj-67	205	99	sme	sme	NOUN
emaj-67	205	100	performance	performance	NOUN
emaj-67	205	101	.	.	PUNCT
emaj-67	206	1	the	the	DET
emaj-67	206	2	conceptual	conceptual	ADJ
emaj-67	206	3	model	model	NOUN
emaj-67	206	4	,	,	PUNCT
emaj-67	206	5	which	which	PRON
emaj-67	206	6	is	be	AUX
emaj-67	206	7	designed	design	VERB
emaj-67	206	8	to	to	PART
emaj-67	206	9	present	present	VERB
emaj-67	206	10	how	how	SCONJ
emaj-67	206	11	the	the	DET
emaj-67	206	12	strategic	strategic	ADJ
emaj-67	206	13	management	management	NOUN
emaj-67	206	14	practices	practice	NOUN
emaj-67	206	15	are	be	AUX
emaj-67	206	16	interrelated	interrelate	VERB
emaj-67	206	17	with	with	ADP
emaj-67	206	18	each	each	DET
emaj-67	206	19	other	other	ADJ
emaj-67	206	20	and	and	CCONJ
emaj-67	206	21	with	with	ADP
emaj-67	206	22	the	the	DET
emaj-67	206	23	overall	overall	ADJ
emaj-67	206	24	organizational	organizational	ADJ
emaj-67	206	25	performance	performance	NOUN
emaj-67	206	26	and	and	CCONJ
emaj-67	206	27	which	which	DET
emaj-67	206	28	type	type	NOUN
emaj-67	206	29	of	of	ADP
emaj-67	206	30	strategic	strategic	ADJ
emaj-67	206	31	management	management	NOUN
emaj-67	206	32	approach	approach	NOUN
emaj-67	206	33	is	be	AUX
emaj-67	206	34	more	more	ADV
emaj-67	206	35	appropriate	appropriate	ADJ
emaj-67	206	36	for	for	ADP
emaj-67	206	37	a	a	DET
emaj-67	206	38	specific	specific	ADJ
emaj-67	206	39	financial	financial	ADJ
emaj-67	206	40	management	management	NOUN
emaj-67	206	41	practice	practice	NOUN
emaj-67	206	42	,	,	PUNCT
emaj-67	206	43	underlines	underline	VERB
emaj-67	206	44	the	the	DET
emaj-67	206	45	importance	importance	NOUN
emaj-67	206	46	of	of	ADP
emaj-67	206	47	a	a	DET
emaj-67	206	48	strategic	strategic	ADJ
emaj-67	206	49	perspective	perspective	NOUN
emaj-67	206	50	for	for	ADP
emaj-67	206	51	an	an	DET
emaj-67	206	52	efficient	efficient	ADJ
emaj-67	206	53	and	and	CCONJ
emaj-67	206	54	effective	effective	ADJ
emaj-67	206	55	conduct	conduct	NOUN
emaj-67	206	56	of	of	ADP
emaj-67	206	57	the	the	DET
emaj-67	206	58	financial	financial	ADJ
emaj-67	206	59	management	management	NOUN
emaj-67	206	60	,	,	PUNCT
emaj-67	206	61	in	in	ADP
emaj-67	206	62	order	order	NOUN
emaj-67	206	63	to	to	PART
emaj-67	206	64	achieve	achieve	VERB
emaj-67	206	65	a	a	DET
emaj-67	206	66	successful	successful	ADJ
emaj-67	206	67	business	business	NOUN
emaj-67	206	68	performance	performance	NOUN
emaj-67	206	69	.	.	PUNCT
emaj-67	207	1	the	the	DET
emaj-67	207	2	analysis	analysis	NOUN
emaj-67	207	3	of	of	ADP
emaj-67	207	4	specific	specific	ADJ
emaj-67	207	5	elements	element	NOUN
emaj-67	207	6	of	of	ADP
emaj-67	207	7	strategic	strategic	ADJ
emaj-67	207	8	financial	financial	ADJ
emaj-67	207	9	management	management	NOUN
emaj-67	207	10	practices	practice	NOUN
emaj-67	207	11	of	of	ADP
emaj-67	207	12	the	the	DET
emaj-67	207	13	model	model	NOUN
emaj-67	207	14	,	,	PUNCT
emaj-67	207	15	namely	namely	ADV
emaj-67	207	16	strategic	strategic	ADJ
emaj-67	207	17	financial	financial	ADJ
emaj-67	207	18	planning	planning	NOUN
emaj-67	207	19	,	,	PUNCT
emaj-67	207	20	strategic	strategic	ADJ
emaj-67	207	21	working	working	NOUN
emaj-67	207	22	capital	capital	NOUN
emaj-67	207	23	management	management	NOUN
emaj-67	207	24	,	,	PUNCT
emaj-67	207	25	strategic	strategic	ADJ
emaj-67	207	26	fixed	fix	VERB
emaj-67	207	27	-	-	PUNCT
emaj-67	207	28	asset	asset	NOUN
emaj-67	207	29	management	management	NOUN
emaj-67	207	30	and	and	CCONJ
emaj-67	207	31	strategic	strategic	ADJ
emaj-67	207	32	financial	financial	ADJ
emaj-67	207	33	reporting	reporting	NOUN
emaj-67	207	34	and	and	CCONJ
emaj-67	207	35	control	control	NOUN
emaj-67	207	36	practices	practice	NOUN
emaj-67	207	37	,	,	PUNCT
emaj-67	207	38	and	and	CCONJ
emaj-67	207	39	to	to	ADP
emaj-67	207	40	what	what	DET
emaj-67	207	41	extent	extent	NOUN
emaj-67	207	42	the	the	DET
emaj-67	207	43	execution	execution	NOUN
emaj-67	207	44	of	of	ADP
emaj-67	207	45	an	an	DET
emaj-67	207	46	“	"	PUNCT
emaj-67	207	47	emergent	emergent	NOUN
emaj-67	207	48	”	"	PUNCT
emaj-67	207	49	or	or	CCONJ
emaj-67	207	50	“	"	PUNCT
emaj-67	207	51	deliberate	deliberate	ADJ
emaj-67	207	52	”	"	PUNCT
emaj-67	207	53	strategic	strategic	ADJ
emaj-67	207	54	management	management	NOUN
emaj-67	207	55	approach	approach	NOUN
emaj-67	207	56	in	in	ADP
emaj-67	207	57	the	the	DET
emaj-67	207	58	conduct	conduct	NOUN
emaj-67	207	59	of	of	ADP
emaj-67	207	60	these	these	DET
emaj-67	207	61	financial	financial	ADJ
emaj-67	207	62	management	management	NOUN
emaj-67	207	63	practices	practice	NOUN
emaj-67	207	64	would	would	AUX
emaj-67	207	65	lead	lead	VERB
emaj-67	207	66	to	to	ADP
emaj-67	207	67	better	well	ADJ
emaj-67	207	68	performance	performance	NOUN
emaj-67	207	69	results	result	NOUN
emaj-67	207	70	,	,	PUNCT
emaj-67	207	71	can	can	AUX
emaj-67	207	72	provide	provide	VERB
emaj-67	207	73	significant	significant	ADJ
emaj-67	207	74	contributions	contribution	NOUN
emaj-67	207	75	to	to	ADP
emaj-67	207	76	sme	sme	PROPN
emaj-67	207	77	financial	financial	ADJ
emaj-67	207	78	management	management	NOUN
emaj-67	207	79	.	.	PUNCT
emaj-67	208	1	this	this	DET
emaj-67	208	2	new	new	ADJ
emaj-67	208	3	approach	approach	NOUN
emaj-67	208	4	also	also	ADV
emaj-67	208	5	has	have	VERB
emaj-67	208	6	the	the	DET
emaj-67	208	7	potential	potential	NOUN
emaj-67	208	8	to	to	PART
emaj-67	208	9	lead	lead	VERB
emaj-67	208	10	a	a	DET
emaj-67	208	11	way	way	NOUN
emaj-67	208	12	to	to	ADP
emaj-67	208	13	future	future	ADJ
emaj-67	208	14	empirical	empirical	ADJ
emaj-67	208	15	studies	study	NOUN
emaj-67	208	16	conducted	conduct	VERB
emaj-67	208	17	to	to	PART
emaj-67	208	18	test	test	VERB
emaj-67	208	19	the	the	DET
emaj-67	208	20	impact	impact	NOUN
emaj-67	208	21	of	of	ADP
emaj-67	208	22	the	the	DET
emaj-67	208	23	strategic	strategic	ADJ
emaj-67	208	24	financial	financial	ADJ
emaj-67	208	25	management	management	NOUN
emaj-67	208	26	practices	practice	NOUN
emaj-67	208	27	on	on	ADP
emaj-67	208	28	indicators	indicator	NOUN
emaj-67	208	29	of	of	ADP
emaj-67	208	30	sme	sme	NOUN
emaj-67	208	31	performance	performance	NOUN
emaj-67	208	32	,	,	PUNCT
emaj-67	208	33	such	such	ADJ
emaj-67	208	34	as	as	ADP
emaj-67	208	35	growth	growth	NOUN
emaj-67	208	36	or	or	CCONJ
emaj-67	208	37	profitability	profitability	NOUN
emaj-67	208	38	.	.	PUNCT
emaj-67	209	1	this	this	DET
emaj-67	209	2	way	way	NOUN
emaj-67	209	3	,	,	PUNCT
emaj-67	209	4	it	it	PRON
emaj-67	209	5	can	can	AUX
emaj-67	209	6	contribute	contribute	VERB
emaj-67	209	7	to	to	ADP
emaj-67	209	8	the	the	DET
emaj-67	209	9	previous	previous	ADJ
emaj-67	209	10	studies	study	NOUN
emaj-67	209	11	investigating	investigate	VERB
emaj-67	209	12	the	the	DET
emaj-67	209	13	factors	factor	NOUN
emaj-67	209	14	of	of	ADP
emaj-67	209	15	success	success	NOUN
emaj-67	209	16	and	and	CCONJ
emaj-67	209	17	failure	failure	NOUN
emaj-67	209	18	in	in	ADP
emaj-67	209	19	smes	sme	NOUN
emaj-67	209	20	,	,	PUNCT
emaj-67	209	21	from	from	ADP
emaj-67	209	22	a	a	DET
emaj-67	209	23	financial	financial	ADJ
emaj-67	209	24	management	management	NOUN
emaj-67	209	25	perspective	perspective	NOUN
emaj-67	209	26	,	,	PUNCT
emaj-67	209	27	combined	combine	VERB
emaj-67	209	28	with	with	ADP
emaj-67	209	29	a	a	DET
emaj-67	209	30	strategic	strategic	ADJ
emaj-67	209	31	management	management	NOUN
emaj-67	209	32	outlook	outlook	NOUN
emaj-67	209	33	.	.	PUNCT
emaj-67	210	1	the	the	DET
emaj-67	210	2	key	key	ADJ
emaj-67	210	3	practices	practice	NOUN
emaj-67	210	4	regarding	regard	VERB
emaj-67	210	5	financial	financial	ADJ
emaj-67	210	6	management	management	NOUN
emaj-67	210	7	conduct	conduct	NOUN
emaj-67	210	8	can	can	AUX
emaj-67	210	9	differ	differ	VERB
emaj-67	210	10	from	from	ADP
emaj-67	210	11	one	one	NUM
emaj-67	210	12	context	context	NOUN
emaj-67	210	13	to	to	ADP
emaj-67	210	14	another	another	PRON
emaj-67	210	15	,	,	PUNCT
emaj-67	210	16	therefore	therefore	ADV
emaj-67	210	17	other	other	ADJ
emaj-67	210	18	interesting	interesting	ADJ
emaj-67	210	19	research	research	NOUN
emaj-67	210	20	areas	area	NOUN
emaj-67	210	21	would	would	AUX
emaj-67	210	22	be	be	AUX
emaj-67	210	23	the	the	DET
emaj-67	210	24	investigations	investigation	NOUN
emaj-67	210	25	on	on	ADP
emaj-67	210	26	the	the	DET
emaj-67	210	27	variance	variance	NOUN
emaj-67	210	28	of	of	ADP
emaj-67	210	29	the	the	DET
emaj-67	210	30	strategic	strategic	ADJ
emaj-67	210	31	management	management	NOUN
emaj-67	210	32	practices	practice	NOUN
emaj-67	210	33	in	in	ADP
emaj-67	210	34	smes	sme	NOUN
emaj-67	210	35	operating	operate	VERB
emaj-67	210	36	in	in	ADP
emaj-67	210	37	different	different	ADJ
emaj-67	210	38	contexts	contexts	NOUN
emaj-67	210	39	,	,	PUNCT
emaj-67	210	40	or	or	CCONJ
emaj-67	210	41	with	with	ADP
emaj-67	210	42	that	that	PRON
emaj-67	210	43	of	of	ADP
emaj-67	210	44	larger	large	ADJ
emaj-67	210	45	companies	company	NOUN
emaj-67	210	46	.	.	PUNCT
emaj-67	211	1	references	reference	NOUN
emaj-67	211	2	alkış	alkış	PROPN
emaj-67	211	3	,	,	PUNCT
emaj-67	211	4	h.	h.	PROPN
emaj-67	211	5	,	,	PUNCT
emaj-67	211	6	&	&	CCONJ
emaj-67	211	7	temizkan	temizkan	PROPN
emaj-67	211	8	,	,	PUNCT
emaj-67	211	9	v.	v.	PROPN
emaj-67	211	10	(	(	PUNCT
emaj-67	211	11	2012	2012	NUM
emaj-67	211	12	)	)	PUNCT
emaj-67	211	13	.	.	PUNCT
emaj-67	212	1	kobi’lerin	kobi’lerin	PROPN
emaj-67	212	2	yönetsel	yönetsel	PROPN
emaj-67	212	3	sorunlarının	sorunlarının	PROPN
emaj-67	212	4	cözümünde	cözümünde	VERB
emaj-67	212	5	japon	japon	PROPN
emaj-67	212	6	yönetim	yönetim	ADJ
emaj-67	212	7	sisteminin	sisteminin	ADJ
emaj-67	212	8	rolü	rolü	NOUN
emaj-67	212	9	.	.	PUNCT
emaj-67	213	1	karabük	karabük	PROPN
emaj-67	213	2	üniversitesi	üniversitesi	PROPN
emaj-67	213	3	sosyal	sosyal	PROPN
emaj-67	213	4	bilimler	bilimler	PROPN
emaj-67	213	5	enstitüsü	enstitüsü	PROPN
emaj-67	213	6	dergisi	dergisi	PROPN
emaj-67	213	7	,	,	PUNCT
emaj-67	213	8	2(1	2(1	NUM
emaj-67	213	9	)	)	PUNCT
emaj-67	213	10	.	.	PUNCT
emaj-67	214	1	ardic	ardic	ADJ
emaj-67	214	2	,	,	PUNCT
emaj-67	214	3	o.	o.	PROPN
emaj-67	214	4	;	;	PUNCT
emaj-67	214	5	mylenko	mylenko	NOUN
emaj-67	214	6	,	,	PUNCT
emaj-67	214	7	n.	n.	NOUN
emaj-67	214	8	and	and	CCONJ
emaj-67	214	9	saltane	saltane	NOUN
emaj-67	214	10	,	,	PUNCT
emaj-67	214	11	v.	v.	PROPN
emaj-67	214	12	(	(	PUNCT
emaj-67	214	13	2011	2011	NUM
emaj-67	214	14	)	)	PUNCT
emaj-67	214	15	.	.	PUNCT
emaj-67	215	1	small	small	ADJ
emaj-67	215	2	and	and	CCONJ
emaj-67	215	3	medium	medium	ADJ
emaj-67	215	4	enterprises	enterprise	NOUN
emaj-67	215	5	a	a	DET
emaj-67	215	6	cross	cross	ADJ
emaj-67	215	7	-	-	ADJ
emaj-67	215	8	country	country	ADJ
emaj-67	215	9	analysis	analysis	NOUN
emaj-67	215	10	with	with	ADP
emaj-67	215	11	a	a	DET
emaj-67	215	12	new	new	ADJ
emaj-67	215	13	data	datum	NOUN
emaj-67	215	14	set	set	VERB
emaj-67	215	15	.	.	PUNCT
emaj-67	216	1	world	world	PROPN
emaj-67	216	2	bank	bank	PROPN
emaj-67	216	3	policy	policy	NOUN
emaj-67	216	4	research	research	NOUN
emaj-67	216	5	paper	paper	NOUN
emaj-67	216	6	5538	5538	NUM
emaj-67	216	7	.	.	PUNCT
emaj-67	217	1	arslan	arslan	PROPN
emaj-67	217	2	,	,	PUNCT
emaj-67	217	3	ö.	ö.	PROPN
emaj-67	217	4	(	(	PUNCT
emaj-67	217	5	2003	2003	NUM
emaj-67	217	6	)	)	PUNCT
emaj-67	217	7	.	.	PUNCT
emaj-67	218	1	küçük	küçük	PROPN
emaj-67	218	2	ve	ve	VERB
emaj-67	218	3	orta	orta	PROPN
emaj-67	218	4	ölçekli	ölçekli	PROPN
emaj-67	218	5	i̇şletmelerde	i̇şletmelerde	VERB
emaj-67	218	6	çalışma	çalışma	PROPN
emaj-67	218	7	sermayesi	sermayesi	NOUN
emaj-67	218	8	ve	ve	VERB
emaj-67	218	9	bazı	bazı	ADJ
emaj-67	218	10	finansal	finansal	NOUN
emaj-67	218	11	yönetim	yönetim	ADJ
emaj-67	218	12	uygulamaları	uygulamaları	VERB
emaj-67	218	13	.	.	PUNCT
emaj-67	219	1	cumhuriyet	cumhuriyet	PROPN
emaj-67	219	2	üniversitesi	üniversitesi	PROPN
emaj-67	219	3	,	,	PUNCT
emaj-67	219	4	i̇.i̇.b.f	i̇.i̇.b.f	PROPN
emaj-67	219	5	.	.	PUNCT
emaj-67	220	1	dergisi	dergisi	PROPN
emaj-67	220	2	,	,	PUNCT
emaj-67	220	3	4	4	NUM
emaj-67	220	4	(	(	PUNCT
emaj-67	220	5	1	1	NUM
emaj-67	220	6	):	):	PUNCT
emaj-67	220	7	121	121	NUM
emaj-67	220	8	-	-	SYM
emaj-67	220	9	135	135	NUM
emaj-67	220	10	.	.	PUNCT
emaj-67	221	1	arı	arı	PROPN
emaj-67	221	2	,	,	PUNCT
emaj-67	221	3	a.	a.	NOUN
emaj-67	221	4	(	(	PUNCT
emaj-67	221	5	2013	2013	NUM
emaj-67	221	6	)	)	PUNCT
emaj-67	221	7	.	.	PUNCT
emaj-67	222	1	kobi̇’ler	kobi̇’ler	NOUN
emaj-67	222	2	,	,	PUNCT
emaj-67	222	3	esnaf	esnaf	PROPN
emaj-67	222	4	ve	ve	VERB
emaj-67	222	5	sanatkarlar	sanatkarlar	ADJ
emaj-67	222	6	özel	özel	ADJ
emaj-67	222	7	i̇htisas	i̇htisa	NOUN
emaj-67	222	8	komisyonu	komisyonu	NOUN
emaj-67	222	9	raporu	raporu	NOUN
emaj-67	222	10	.	.	PUNCT
emaj-67	223	1	trakya	trakya	PROPN
emaj-67	223	2	kalkınma	kalkınma	PROPN
emaj-67	223	3	ajansı	ajansı	PROPN
emaj-67	223	4	.	.	PUNCT
emaj-67	224	1	http	http	PROPN
emaj-67	224	2	:	:	PUNCT
emaj-67	224	3	//	//	NUM
emaj-67	224	4	www	www	NOUN
emaj-67	224	5	.trakya	.trakya	X
emaj-67	224	6	2023	2023	NUM
emaj-67	224	7	.com	.com	PROPN
emaj-67	224	8	/uploads	/uploads	PUNCT
emaj-67	224	9	/docs	/docs	PROPN
emaj-67	224	10	/0907	/0907	X
emaj-67	225	1	2013y	2013y	NUM
emaj-67	225	2	l8aau.pdf	l8aau.pdf	NOUN
emaj-67	225	3	ayrıçay	ayrıçay	NOUN
emaj-67	225	4	,	,	PUNCT
emaj-67	225	5	y.	y.	PROPN
emaj-67	225	6	(	(	PUNCT
emaj-67	225	7	2010	2010	NUM
emaj-67	225	8	)	)	PUNCT
emaj-67	225	9	.	.	PUNCT
emaj-67	226	1	ekonomik	ekonomik	VERB
emaj-67	226	2	krizin	krizin	PROPN
emaj-67	226	3	sanayi	sanayi	PROPN
emaj-67	226	4	kuruluşları	kuruluşları	PROPN
emaj-67	226	5	üzerine	üzerine	PROPN
emaj-67	226	6	etkisi	etkisi	VERB
emaj-67	226	7	:	:	PUNCT
emaj-67	226	8	i̇şletme	i̇şletme	PUNCT
emaj-67	226	9	finansına	finansına	PROPN
emaj-67	226	10	i̇lişkin	i̇lişkin	ADJ
emaj-67	226	11	bir	bir	PROPN
emaj-67	226	12	çalışma	çalışma	PROPN
emaj-67	226	13	/	/	SYM
emaj-67	226	14	effects	effect	NOUN
emaj-67	226	15	of	of	ADP
emaj-67	226	16	economic	economic	ADJ
emaj-67	226	17	crisis	crisis	NOUN
emaj-67	226	18	on	on	ADP
emaj-67	226	19	industrial	industrial	ADJ
emaj-67	226	20	enterprises	enterprise	NOUN
emaj-67	226	21	:	:	PUNCT
emaj-67	226	22	a	a	DET
emaj-67	226	23	study	study	NOUN
emaj-67	226	24	about	about	ADP
emaj-67	226	25	business	business	NOUN
emaj-67	226	26	finance	finance	NOUN
emaj-67	226	27	.	.	PUNCT
emaj-67	227	1	atatürk	atatürk	PROPN
emaj-67	227	2	üniversitesi	üniversitesi	PROPN
emaj-67	227	3	sosyal	sosyal	PROPN
emaj-67	227	4	bilimler	bilimler	PROPN
emaj-67	227	5	enstitüsü	enstitüsü	PROPN
emaj-67	227	6	dergisi	dergisi	PROPN
emaj-67	227	7	,	,	PUNCT
emaj-67	227	8	14(1	14(1	NUM
emaj-67	227	9	)	)	PUNCT
emaj-67	227	10	.	.	PUNCT
emaj-67	228	1	beck	beck	PROPN
emaj-67	228	2	,	,	PUNCT
emaj-67	228	3	t.	t.	PROPN
emaj-67	228	4	(	(	PUNCT
emaj-67	228	5	2010	2010	NUM
emaj-67	228	6	)	)	PUNCT
emaj-67	228	7	.	.	PUNCT
emaj-67	229	1	sme	sme	PROPN
emaj-67	229	2	finance	finance	PROPN
emaj-67	229	3	:	:	PUNCT
emaj-67	229	4	what	what	PRON
emaj-67	229	5	have	have	AUX
emaj-67	229	6	we	we	PRON
emaj-67	229	7	learned	learn	VERB
emaj-67	229	8	and	and	CCONJ
emaj-67	229	9	what	what	PRON
emaj-67	229	10	do	do	AUX
emaj-67	229	11	we	we	PRON
emaj-67	229	12	need	need	VERB
emaj-67	229	13	to	to	PART
emaj-67	229	14	learn	learn	VERB
emaj-67	229	15	?	?	PUNCT
emaj-67	230	1	the	the	DET
emaj-67	230	2	financial	financial	PROPN
emaj-67	230	3	development	development	NOUN
emaj-67	230	4	report	report	NOUN
emaj-67	230	5	:	:	PUNCT
emaj-67	230	6	187	187	NUM
emaj-67	230	7	-	-	SYM
emaj-67	230	8	195	195	NUM
emaj-67	230	9	.	.	PUNCT
emaj-67	230	10	bolton	bolton	PROPN
emaj-67	230	11	,	,	PUNCT
emaj-67	230	12	j.	j.	PROPN
emaj-67	230	13	e.	e.	PROPN
emaj-67	230	14	(	(	PUNCT
emaj-67	230	15	1971	1971	NUM
emaj-67	230	16	)	)	PUNCT
emaj-67	230	17	.	.	PUNCT
emaj-67	231	1	small	small	ADJ
emaj-67	231	2	firms	firm	NOUN
emaj-67	231	3	:	:	PUNCT
emaj-67	231	4	report	report	NOUN
emaj-67	231	5	of	of	ADP
emaj-67	231	6	the	the	DET
emaj-67	231	7	commission	commission	NOUN
emaj-67	231	8	of	of	ADP
emaj-67	231	9	inquiry	inquiry	NOUN
emaj-67	231	10	on	on	ADP
emaj-67	231	11	small	small	ADJ
emaj-67	231	12	firms	firm	NOUN
emaj-67	231	13	.	.	PUNCT
emaj-67	232	1	london	london	PROPN
emaj-67	232	2	,	,	PUNCT
emaj-67	232	3	her	her	PRON
emaj-67	232	4	majesty	majesty	NOUN
emaj-67	232	5	’s	’s	PART
emaj-67	232	6	stationary	stationary	ADJ
emaj-67	232	7	office	office	NOUN
emaj-67	232	8	.	.	PUNCT
emaj-67	233	1	butt	butt	PROPN
emaj-67	233	2	,	,	PUNCT
emaj-67	233	3	b.	b.	PROPN
emaj-67	233	4	;	;	PUNCT
emaj-67	233	5	hunjra	hunjra	PROPN
emaj-67	233	6	,	,	PUNCT
emaj-67	233	7	a.	a.	NOUN
emaj-67	233	8	;	;	PUNCT
emaj-67	233	9	and	and	CCONJ
emaj-67	233	10	rehman	rehman	PROPN
emaj-67	233	11	,	,	PUNCT
emaj-67	233	12	k.	k.	PROPN
emaj-67	233	13	(	(	PUNCT
emaj-67	233	14	2010	2010	NUM
emaj-67	233	15	)	)	PUNCT
emaj-67	233	16	.	.	PUNCT
emaj-67	234	1	financial	financial	ADJ
emaj-67	234	2	management	management	NOUN
emaj-67	234	3	practices	practice	NOUN
emaj-67	234	4	and	and	CCONJ
emaj-67	234	5	their	their	PRON
emaj-67	234	6	impact	impact	NOUN
emaj-67	234	7	on	on	ADP
emaj-67	234	8	organizational	organizational	ADJ
emaj-67	234	9	volume	volume	NOUN
emaj-67	234	10	5	5	NUM
emaj-67	234	11	no	no	DET
emaj-67	234	12	1	1	NUM
emaj-67	234	13	(	(	PUNCT
emaj-67	234	14	2015	2015	NUM
emaj-67	234	15	)	)	PUNCT
emaj-67	234	16	|	|	ADV
emaj-67	234	17	issn	issn	VERB
emaj-67	234	18	2158	2158	NUM
emaj-67	234	19	-	-	SYM
emaj-67	234	20	8708	8708	NUM
emaj-67	234	21	(	(	PUNCT
emaj-67	234	22	online	online	NOUN
emaj-67	234	23	)	)	PUNCT
emaj-67	234	24	|	|	ADV
emaj-67	234	25	doi	doi	X
emaj-67	234	26	10.5195	10.5195	NUM
emaj-67	234	27	/	/	SYM
emaj-67	234	28	emaj.2015.67	emaj.2015.67	NOUN
emaj-67	234	29	|	|	ADV
emaj-67	234	30	http://emaj.pitt.edu	http://emaj.pitt.edu	X
emaj-67	234	31	financial	financial	ADJ
emaj-67	234	32	management	management	NOUN
emaj-67	234	33	challenges	challenge	NOUN
emaj-67	234	34	in	in	ADP
emaj-67	234	35	small	small	ADJ
emaj-67	234	36	and	and	CCONJ
emaj-67	234	37	medium	medium	ADJ
emaj-67	234	38	-	-	PUNCT
emaj-67	234	39	sized	sized	ADJ
emaj-67	234	40	enterprises	enterprise	NOUN
emaj-67	234	41	:	:	PUNCT
emaj-67	234	42	a	a	DET
emaj-67	234	43	strategic	strategic	ADJ
emaj-67	234	44	management	management	NOUN
emaj-67	234	45	approach	approach	NOUN
emaj-67	234	46	page	page	NOUN
emaj-67	234	47	|36|	|36|	VERB
emaj-67	234	48	emerging	emerge	VERB
emaj-67	234	49	markets	market	NOUN
emaj-67	234	50	journal	journal	NOUN
emaj-67	234	51	performance	performance	NOUN
emaj-67	234	52	.	.	PUNCT
emaj-67	235	1	world	world	NOUN
emaj-67	235	2	applied	apply	VERB
emaj-67	235	3	sciences	science	NOUN
emaj-67	235	4	journal	journal	NOUN
emaj-67	235	5	,	,	PUNCT
emaj-67	235	6	9(9	9(9	NUM
emaj-67	235	7	):	):	PUNCT
emaj-67	235	8	997	997	NUM
emaj-67	235	9	-	-	PUNCT
emaj-67	235	10	1002	1002	NUM
emaj-67	235	11	.	.	PUNCT
emaj-67	236	1	carter	carter	PROPN
emaj-67	236	2	,	,	PUNCT
emaj-67	236	3	n.	n.	PROPN
emaj-67	236	4	m.	m.	NOUN
emaj-67	236	5	(	(	PUNCT
emaj-67	236	6	1990	1990	NUM
emaj-67	236	7	)	)	PUNCT
emaj-67	236	8	.	.	PUNCT
emaj-67	237	1	small	small	ADJ
emaj-67	237	2	firm	firm	ADJ
emaj-67	237	3	adaptation	adaptation	NOUN
emaj-67	237	4	:	:	PUNCT
emaj-67	237	5	responses	response	NOUN
emaj-67	237	6	of	of	ADP
emaj-67	237	7	physicians	physician	NOUN
emaj-67	237	8	'	'	PART
emaj-67	237	9	organizations	organization	NOUN
emaj-67	237	10	to	to	ADP
emaj-67	237	11	regulatory	regulatory	ADJ
emaj-67	237	12	and	and	CCONJ
emaj-67	237	13	competitive	competitive	ADJ
emaj-67	237	14	uncertainty	uncertainty	NOUN
emaj-67	237	15	.	.	PUNCT
emaj-67	238	1	academy	academy	PROPN
emaj-67	238	2	of	of	ADP
emaj-67	238	3	management	management	PROPN
emaj-67	238	4	journal	journal	NOUN
emaj-67	238	5	,	,	PUNCT
emaj-67	238	6	33(2	33(2	NUM
emaj-67	238	7	):	):	PUNCT
emaj-67	238	8	307	307	NUM
emaj-67	238	9	-	-	SYM
emaj-67	238	10	333	333	NUM
emaj-67	238	11	.	.	PUNCT
emaj-67	239	1	chen	chen	PROPN
emaj-67	239	2	,	,	PUNCT
emaj-67	239	3	m.j	m.j	PROPN
emaj-67	239	4	.	.	PROPN
emaj-67	239	5	and	and	CCONJ
emaj-67	239	6	hambrick	hambrick	VERB
emaj-67	239	7	d.	d.	PROPN
emaj-67	239	8	c.	c.	PROPN
emaj-67	239	9	(	(	PUNCT
emaj-67	239	10	1995	1995	NUM
emaj-67	239	11	)	)	PUNCT
emaj-67	239	12	.	.	PUNCT
emaj-67	240	1	speed	speed	NOUN
emaj-67	240	2	,	,	PUNCT
emaj-67	240	3	stealth	stealth	NOUN
emaj-67	240	4	,	,	PUNCT
emaj-67	240	5	and	and	CCONJ
emaj-67	240	6	selective	selective	ADJ
emaj-67	240	7	attack	attack	NOUN
emaj-67	240	8	:	:	PUNCT
emaj-67	240	9	how	how	SCONJ
emaj-67	240	10	small	small	ADJ
emaj-67	240	11	fırms	fırm	NOUN
emaj-67	240	12	differ	differ	VERB
emaj-67	240	13	from	from	ADP
emaj-67	240	14	large	large	ADJ
emaj-67	240	15	firms	firm	NOUN
emaj-67	240	16	in	in	ADP
emaj-67	240	17	competitive	competitive	ADJ
emaj-67	240	18	behavior	behavior	NOUN
emaj-67	240	19	.	.	PUNCT
emaj-67	241	1	academy	academy	PROPN
emaj-67	241	2	of	of	ADP
emaj-67	241	3	management	management	PROPN
emaj-67	241	4	journal	journal	NOUN
emaj-67	241	5	,	,	PUNCT
emaj-67	241	6	38(2	38(2	NUM
emaj-67	241	7	):	):	PUNCT
emaj-67	241	8	453	453	NUM
emaj-67	241	9	-	-	SYM
emaj-67	241	10	482	482	NUM
emaj-67	241	11	.	.	PUNCT
emaj-67	242	1	chung	chung	PROPN
emaj-67	242	2	,	,	PUNCT
emaj-67	242	3	s.	s.	PROPN
emaj-67	242	4	and	and	CCONJ
emaj-67	242	5	chuang	chuang	PROPN
emaj-67	242	6	,	,	PUNCT
emaj-67	242	7	j.	j.	PROPN
emaj-67	242	8	(	(	PUNCT
emaj-67	242	9	2011	2011	NUM
emaj-67	242	10	)	)	PUNCT
emaj-67	242	11	.	.	PUNCT
emaj-67	243	1	the	the	DET
emaj-67	243	2	effect	effect	NOUN
emaj-67	243	3	of	of	ADP
emaj-67	243	4	financial	financial	ADJ
emaj-67	243	5	management	management	NOUN
emaj-67	243	6	practices	practice	NOUN
emaj-67	243	7	on	on	ADP
emaj-67	243	8	profitability	profitability	NOUN
emaj-67	243	9	of	of	ADP
emaj-67	243	10	small	small	ADJ
emaj-67	243	11	and	and	CCONJ
emaj-67	243	12	medium	medium	ADJ
emaj-67	243	13	enterprise	enterprise	NOUN
emaj-67	243	14	in	in	ADP
emaj-67	243	15	vietnam	vietnam	PROPN
emaj-67	243	16	.	.	PUNCT
emaj-67	244	1	miho	miho	PROPN
emaj-67	244	2	university	university	PROPN
emaj-67	244	3	,	,	PUNCT
emaj-67	244	4	http://ir.meiho.edu.tw/handle/98765432	http://ir.meiho.edu.tw/handle/98765432	PROPN
emaj-67	244	5	1/1473	1/1473	PROPN
emaj-67	244	6	.	.	PUNCT
emaj-67	245	1	cohn	cohn	PROPN
emaj-67	245	2	,	,	PUNCT
emaj-67	245	3	t.	t.	PROPN
emaj-67	245	4	and	and	CCONJ
emaj-67	245	5	lindberg	lindberg	PROPN
emaj-67	245	6	r.a	r.a	PROPN
emaj-67	245	7	.	.	PROPN
emaj-67	245	8	(	(	PUNCT
emaj-67	245	9	1974	1974	NUM
emaj-67	245	10	)	)	PUNCT
emaj-67	245	11	.	.	PUNCT
emaj-67	246	1	survival	survival	NOUN
emaj-67	246	2	and	and	CCONJ
emaj-67	246	3	growth	growth	NOUN
emaj-67	246	4	:	:	PUNCT
emaj-67	246	5	management	management	NOUN
emaj-67	246	6	and	and	CCONJ
emaj-67	246	7	strategies	strategy	NOUN
emaj-67	246	8	for	for	ADP
emaj-67	246	9	the	the	DET
emaj-67	246	10	small	small	ADJ
emaj-67	246	11	firm	firm	NOUN
emaj-67	246	12	.	.	PUNCT
emaj-67	247	1	new	new	PROPN
emaj-67	247	2	york	york	PROPN
emaj-67	247	3	:	:	PUNCT
emaj-67	247	4	american	american	PROPN
emaj-67	247	5	management	management	PROPN
emaj-67	247	6	association	association	PROPN
emaj-67	247	7	.	.	PUNCT
emaj-67	248	1	çakır	çakır	PROPN
emaj-67	248	2	,	,	PUNCT
emaj-67	248	3	h.m.(2013	h.m.(2013	PROPN
emaj-67	248	4	)	)	PUNCT
emaj-67	248	5	.	.	PUNCT
emaj-67	249	1	nakit	nakit	PROPN
emaj-67	249	2	döngüsünün	döngüsünün	PROPN
emaj-67	249	3	firma	firma	PROPN
emaj-67	249	4	karlılığına	karlılığına	PROPN
emaj-67	249	5	etkisinin	etkisinin	PROPN
emaj-67	249	6	sektörel	sektörel	PROPN
emaj-67	249	7	analizi	analizi	PROPN
emaj-67	249	8	.	.	PUNCT
emaj-67	250	1	journal	journal	PROPN
emaj-67	250	2	of	of	ADP
emaj-67	250	3	yaşar	yaşar	PROPN
emaj-67	250	4	university	university	PROPN
emaj-67	250	5	,	,	PUNCT
emaj-67	250	6	30	30	NUM
emaj-67	250	7	(	(	PUNCT
emaj-67	250	8	8)	8)	NUM
emaj-67	250	9	:	:	PUNCT
emaj-67	250	10	4948	4948	NUM
emaj-67	250	11	-	-	SYM
emaj-67	250	12	4965	4965	NUM
emaj-67	250	13	.	.	PUNCT
emaj-67	251	1	çetin	çetin	NOUN
emaj-67	251	2	,	,	PUNCT
emaj-67	251	3	a.	a.	PROPN
emaj-67	251	4	c.	c.	PROPN
emaj-67	251	5	;	;	PUNCT
emaj-67	251	6	akyüz	akyüz	NOUN
emaj-67	251	7	,	,	PUNCT
emaj-67	251	8	y	y	PROPN
emaj-67	251	9	;	;	PUNCT
emaj-67	251	10	and	and	CCONJ
emaj-67	251	11	genç	genç	PROPN
emaj-67	251	12	e.	e.	PROPN
emaj-67	251	13	(	(	PUNCT
emaj-67	251	14	2011	2011	NUM
emaj-67	251	15	)	)	PUNCT
emaj-67	251	16	.	.	PUNCT
emaj-67	252	1	küresel	küresel	PROPN
emaj-67	252	2	kriz	kriz	PROPN
emaj-67	252	3	sürecinde	sürecinde	VERB
emaj-67	252	4	i̇malat	i̇malat	ADV
emaj-67	252	5	sanayi	sanayi	ADV
emaj-67	252	6	i̇şletmelerinin	i̇şletmelerinin	ADJ
emaj-67	252	7	finansal	finansal	PROPN
emaj-67	252	8	sorunlarının	sorunlarının	PROPN
emaj-67	252	9	değerlendirilmesi	değerlendirilmesi	VERB
emaj-67	252	10	uşak	uşak	NOUN
emaj-67	252	11	i̇li	i̇li	ADP
emaj-67	252	12	örneği	örneği	PROPN
emaj-67	252	13	.	.	PUNCT
emaj-67	253	1	journal	journal	PROPN
emaj-67	253	2	of	of	ADP
emaj-67	253	3	suleyman	suleyman	NOUN
emaj-67	253	4	demirel	demirel	PROPN
emaj-67	253	5	university	university	PROPN
emaj-67	253	6	institute	institute	NOUN
emaj-67	253	7	of	of	ADP
emaj-67	253	8	social	social	ADJ
emaj-67	253	9	sciences	science	NOUN
emaj-67	253	10	,	,	PUNCT
emaj-67	253	11	1(13	1(13	NUM
emaj-67	253	12	):	):	PUNCT
emaj-67	253	13	55	55	NUM
emaj-67	253	14	-	-	SYM
emaj-67	253	15	68	68	NUM
emaj-67	253	16	.	.	PUNCT
emaj-67	254	1	çetin	çetin	PROPN
emaj-67	254	2	,	,	PUNCT
emaj-67	254	3	a.	a.	NOUN
emaj-67	254	4	c.	c.	PROPN
emaj-67	254	5	and	and	CCONJ
emaj-67	254	6	bıtırak	bıtırak	PROPN
emaj-67	254	7	,	,	PUNCT
emaj-67	254	8	i̇.	i̇.	PROPN
emaj-67	254	9	a.	a.	NOUN
emaj-67	254	10	(	(	PUNCT
emaj-67	254	11	2009	2009	NUM
emaj-67	254	12	)	)	PUNCT
emaj-67	254	13	.	.	PUNCT
emaj-67	255	1	antalya	antalya	PROPN
emaj-67	255	2	i̇li	i̇li	X
emaj-67	256	1	küçük	küçük	PROPN
emaj-67	256	2	ve	ve	PROPN
emaj-67	256	3	orta	orta	PROPN
emaj-67	256	4	ölçekli	ölçekli	NOUN
emaj-67	256	5	i̇şletmelerinde	i̇şletmelerinde	NOUN
emaj-67	256	6	finansal	finansal	PROPN
emaj-67	256	7	yönetim	yönetim	PROPN
emaj-67	256	8	,	,	PUNCT
emaj-67	256	9	i̇şletme	i̇şletme	NOUN
emaj-67	256	10	sermayesi	sermayesi	AUX
emaj-67	256	11	ve	ve	AUX
emaj-67	256	12	yatırım	yatırım	NOUN
emaj-67	256	13	bütçelemesi	bütçelemesi	PROPN
emaj-67	256	14	uygulamaları	uygulamaları	VERB
emaj-67	256	15	.	.	PUNCT
emaj-67	257	1	akdeniz	akdeniz	PROPN
emaj-67	257	2	üniversitesi	üniversitesi	PROPN
emaj-67	257	3	alanya	alanya	PROPN
emaj-67	257	4	i̇şletme	i̇şletme	VERB
emaj-67	257	5	fakültesi	fakültesi	PROPN
emaj-67	257	6	dergisi	dergisi	PROPN
emaj-67	257	7	,	,	PUNCT
emaj-67	257	8	1(1	1(1	NUM
emaj-67	257	9	):	):	PUNCT
emaj-67	257	10	119	119	NUM
emaj-67	257	11	-	-	SYM
emaj-67	257	12	137	137	NUM
emaj-67	257	13	.	.	PUNCT
emaj-67	258	1	davig	davig	NOUN
emaj-67	258	2	,	,	PUNCT
emaj-67	258	3	w.	w.	PROPN
emaj-67	258	4	(	(	PUNCT
emaj-67	258	5	1986	1986	NUM
emaj-67	258	6	)	)	PUNCT
emaj-67	258	7	.	.	PUNCT
emaj-67	259	1	business	business	NOUN
emaj-67	259	2	strategies	strategy	NOUN
emaj-67	259	3	in	in	ADP
emaj-67	259	4	smaller	small	ADJ
emaj-67	259	5	manifacturing	manifacturing	NOUN
emaj-67	259	6	firms	firm	NOUN
emaj-67	259	7	.	.	PUNCT
emaj-67	260	1	journal	journal	NOUN
emaj-67	260	2	of	of	ADP
emaj-67	260	3	small	small	ADJ
emaj-67	260	4	business	business	NOUN
emaj-67	260	5	management	management	NOUN
emaj-67	260	6	,	,	PUNCT
emaj-67	260	7	24(1	24(1	NUM
emaj-67	260	8	):	):	PUNCT
emaj-67	260	9	38	38	NUM
emaj-67	260	10	-	-	SYM
emaj-67	260	11	46	46	NUM
emaj-67	260	12	.	.	PUNCT
emaj-67	261	1	dean	dean	PROPN
emaj-67	261	2	,	,	PUNCT
emaj-67	261	3	t.	t.	PROPN
emaj-67	261	4	j.	j.	PROPN
emaj-67	261	5	;	;	PUNCT
emaj-67	261	6	brown	brown	PROPN
emaj-67	261	7	,	,	PUNCT
emaj-67	261	8	r.	r.	PROPN
emaj-67	261	9	l.	l.	PROPN
emaj-67	261	10	;	;	PUNCT
emaj-67	261	11	and	and	CCONJ
emaj-67	261	12	bamford	bamford	PROPN
emaj-67	261	13	,	,	PUNCT
emaj-67	261	14	c.	c.	PROPN
emaj-67	261	15	e.	e.	PROPN
emaj-67	261	16	(	(	PUNCT
emaj-67	261	17	1998	1998	NUM
emaj-67	261	18	)	)	PUNCT
emaj-67	261	19	.	.	PUNCT
emaj-67	262	1	differences	difference	NOUN
emaj-67	262	2	in	in	ADP
emaj-67	262	3	large	large	ADJ
emaj-67	262	4	and	and	CCONJ
emaj-67	262	5	small	small	ADJ
emaj-67	262	6	firm	firm	ADJ
emaj-67	262	7	responses	response	NOUN
emaj-67	262	8	to	to	ADP
emaj-67	262	9	environmental	environmental	ADJ
emaj-67	262	10	context	context	NOUN
emaj-67	262	11	:	:	PUNCT
emaj-67	262	12	strategic	strategic	ADJ
emaj-67	262	13	implications	implication	NOUN
emaj-67	262	14	from	from	ADP
emaj-67	262	15	a	a	DET
emaj-67	262	16	comparative	comparative	ADJ
emaj-67	262	17	analysis	analysis	NOUN
emaj-67	262	18	of	of	ADP
emaj-67	262	19	business	business	NOUN
emaj-67	262	20	formations	formation	NOUN
emaj-67	262	21	.	.	PUNCT
emaj-67	263	1	strategic	strategic	ADJ
emaj-67	263	2	management	management	NOUN
emaj-67	263	3	journal	journal	NOUN
emaj-67	263	4	,	,	PUNCT
emaj-67	263	5	19(8	19(8	NUM
emaj-67	263	6	):	):	PUNCT
emaj-67	263	7	709	709	NUM
emaj-67	263	8	-	-	SYM
emaj-67	263	9	726	726	NUM
emaj-67	263	10	.	.	PUNCT
emaj-67	264	1	european	european	PROPN
emaj-67	264	2	commission	commission	PROPN
emaj-67	264	3	.	.	PUNCT
emaj-67	265	1	(	(	PUNCT
emaj-67	265	2	2012	2012	NUM
emaj-67	265	3	)	)	PUNCT
emaj-67	265	4	.	.	PUNCT
emaj-67	266	1	annual	annual	ADJ
emaj-67	266	2	report	report	NOUN
emaj-67	266	3	on	on	ADP
emaj-67	266	4	small	small	ADJ
emaj-67	266	5	and	and	CCONJ
emaj-67	266	6	medium	medium	ADJ
emaj-67	266	7	-	-	PUNCT
emaj-67	266	8	sized	sized	ADJ
emaj-67	266	9	volume	volume	NOUN
emaj-67	266	10	5	5	NUM
emaj-67	266	11	no	no	DET
emaj-67	266	12	1	1	NUM
emaj-67	266	13	(	(	PUNCT
emaj-67	266	14	2015	2015	NUM
emaj-67	266	15	)	)	PUNCT
emaj-67	266	16	|	|	ADV
emaj-67	266	17	issn	issn	VERB
emaj-67	266	18	2158	2158	NUM
emaj-67	266	19	-	-	SYM
emaj-67	266	20	8708	8708	NUM
emaj-67	266	21	(	(	PUNCT
emaj-67	266	22	online	online	NOUN
emaj-67	266	23	)	)	PUNCT
emaj-67	266	24	|	|	ADV
emaj-67	266	25	doi	doi	X
emaj-67	266	26	10.5195	10.5195	NUM
emaj-67	266	27	/	/	SYM
emaj-67	266	28	emaj.2015.67	emaj.2015.67	NOUN
emaj-67	266	29	|	|	ADV
emaj-67	266	30	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-67	266	31	hande	hande	PROPN
emaj-67	266	32	karadag	karadag	PROPN
emaj-67	266	33	emerging	emerge	VERB
emaj-67	266	34	markets	market	NOUN
emaj-67	266	35	journal	journal	NOUN
emaj-67	266	36	|	|	ADV
emaj-67	266	37	p	p	NOUN
emaj-67	266	38	a	a	DET
emaj-67	266	39	g	g	PROPN
emaj-67	266	40	e	e	NOUN
emaj-67	266	41	|37	|37	NOUN
emaj-67	266	42	enterprises	enterprise	NOUN
emaj-67	266	43	in	in	ADP
emaj-67	266	44	the	the	DET
emaj-67	266	45	eu	eu	PROPN
emaj-67	266	46	:	:	PUNCT
emaj-67	266	47	eu	eu	PROPN
emaj-67	266	48	smes	sme	NOUN
emaj-67	266	49	in	in	ADP
emaj-67	266	50	2012	2012	NUM
emaj-67	266	51	:	:	PUNCT
emaj-67	266	52	at	at	ADP
emaj-67	266	53	the	the	DET
emaj-67	266	54	crossroads	crossroad	NOUN
emaj-67	266	55	.	.	PUNCT
emaj-67	267	1	güler	güler	PROPN
emaj-67	267	2	,	,	PUNCT
emaj-67	267	3	s.	s.	PROPN
emaj-67	267	4	(	(	PUNCT
emaj-67	267	5	2010	2010	NUM
emaj-67	267	6	)	)	PUNCT
emaj-67	267	7	.	.	PUNCT
emaj-67	268	1	i̇stanbul	i̇stanbul	INTJ
emaj-67	268	2	menkul	menkul	PROPN
emaj-67	268	3	kıymetler	kıymetler	PROPN
emaj-67	268	4	borsasına	borsasına	PROPN
emaj-67	268	5	(	(	PUNCT
emaj-67	268	6	i̇mbk	i̇mbk	PROPN
emaj-67	268	7	)	)	PUNCT
emaj-67	268	8	kayıtlı	kayıtlı	VERB
emaj-67	268	9	küçük	küçük	PROPN
emaj-67	268	10	ve	ve	AUX
emaj-67	268	11	orta	orta	PROPN
emaj-67	268	12	büyüklükteki	büyüklükteki	PROPN
emaj-67	268	13	i̇şletmelerin	i̇şletmelerin	ADV
emaj-67	268	14	(	(	PUNCT
emaj-67	268	15	kobi̇	kobi̇	X
emaj-67	268	16	)	)	PUNCT
emaj-67	268	17	sermaye	sermaye	VERB
emaj-67	268	18	yapıları	yapıları	PROPN
emaj-67	268	19	üzerine	üzerine	PROPN
emaj-67	268	20	bir	bir	PROPN
emaj-67	268	21	uygulama	uygulama	PROPN
emaj-67	268	22	.	.	PUNCT
emaj-67	269	1	suleyman	suleyman	NOUN
emaj-67	269	2	demirel	demirel	PROPN
emaj-67	269	3	university	university	PROPN
emaj-67	269	4	,	,	PUNCT
emaj-67	269	5	the	the	DET
emaj-67	269	6	journal	journal	NOUN
emaj-67	269	7	of	of	ADP
emaj-67	269	8	faculty	faculty	NOUN
emaj-67	269	9	of	of	ADP
emaj-67	269	10	economics	economic	NOUN
emaj-67	269	11	and	and	CCONJ
emaj-67	269	12	administrative	administrative	ADJ
emaj-67	269	13	sciences	science	NOUN
emaj-67	269	14	,	,	PUNCT
emaj-67	269	15	15(3	15(3	NUM
emaj-67	269	16	):	):	PUNCT
emaj-67	269	17	353	353	NUM
emaj-67	269	18	-	-	SYM
emaj-67	269	19	371	371	NUM
emaj-67	269	20	.	.	PUNCT
emaj-67	270	1	güngör	güngör	PROPN
emaj-67	270	2	,	,	PUNCT
emaj-67	270	3	n.	n.	NOUN
emaj-67	270	4	and	and	CCONJ
emaj-67	270	5	öndeş	öndeş	NOUN
emaj-67	270	6	,	,	PUNCT
emaj-67	270	7	t.	t.	PROPN
emaj-67	270	8	(	(	PUNCT
emaj-67	270	9	2013	2013	NUM
emaj-67	270	10	)	)	PUNCT
emaj-67	270	11	.	.	PUNCT
emaj-67	271	1	kobi’lerin	kobi’lerin	PROPN
emaj-67	271	2	finansmanı	finansmanı	PROPN
emaj-67	271	3	erzurum	erzurum	PROPN
emaj-67	271	4	organize	organize	VERB
emaj-67	271	5	sanayi	sanayi	ADV
emaj-67	271	6	bölgesinde	bölgesinde	ADP
emaj-67	271	7	bir	bir	PROPN
emaj-67	271	8	araştırma	araştırma	PROPN
emaj-67	271	9	.	.	PUNCT
emaj-67	272	1	i̇ktisadi	i̇ktisadi	PROPN
emaj-67	272	2	ve	ve	VERB
emaj-67	272	3	i̇dari	i̇dari	ADJ
emaj-67	272	4	bilimler	bilimler	PROPN
emaj-67	272	5	dergisi	dergisi	PROPN
emaj-67	272	6	/	/	SYM
emaj-67	272	7	journal	journal	NOUN
emaj-67	272	8	of	of	ADP
emaj-67	272	9	economics	economic	NOUN
emaj-67	272	10	and	and	CCONJ
emaj-67	272	11	adminstrative	adminstrative	ADJ
emaj-67	272	12	sciences	science	NOUN
emaj-67	272	13	,	,	PUNCT
emaj-67	272	14	27(1	27(1	NUM
emaj-67	272	15	):	):	PUNCT
emaj-67	272	16	59	59	NUM
emaj-67	272	17	-	-	SYM
emaj-67	272	18	71	71	NUM
emaj-67	272	19	.	.	PUNCT
emaj-67	273	1	hall	hall	PROPN
emaj-67	273	2	,	,	PUNCT
emaj-67	273	3	g.	g.	PROPN
emaj-67	273	4	and	and	CCONJ
emaj-67	273	5	young	young	PROPN
emaj-67	273	6	,	,	PUNCT
emaj-67	273	7	b.	b.	PROPN
emaj-67	273	8	(	(	PUNCT
emaj-67	273	9	1991	1991	NUM
emaj-67	273	10	)	)	PUNCT
emaj-67	273	11	.	.	PUNCT
emaj-67	274	1	factors	factor	NOUN
emaj-67	274	2	associated	associate	VERB
emaj-67	274	3	with	with	ADP
emaj-67	274	4	insolvency	insolvency	NOUN
emaj-67	274	5	amongst	amongst	ADP
emaj-67	274	6	small	small	ADJ
emaj-67	274	7	firms	firm	NOUN
emaj-67	274	8	.	.	PUNCT
emaj-67	275	1	international	international	ADJ
emaj-67	275	2	small	small	ADJ
emaj-67	275	3	business	business	NOUN
emaj-67	275	4	journal	journal	NOUN
emaj-67	275	5	,	,	PUNCT
emaj-67	275	6	9(2	9(2	NUM
emaj-67	275	7	):	):	PUNCT
emaj-67	275	8	54	54	NUM
emaj-67	275	9	-	-	SYM
emaj-67	275	10	63	63	NUM
emaj-67	275	11	.	.	PUNCT
emaj-67	276	1	hallberg	hallberg	PROPN
emaj-67	276	2	,	,	PUNCT
emaj-67	276	3	k.	k.	PROPN
emaj-67	276	4	(	(	PUNCT
emaj-67	276	5	2000	2000	NUM
emaj-67	276	6	)	)	PUNCT
emaj-67	276	7	.	.	PUNCT
emaj-67	277	1	a	a	DET
emaj-67	277	2	market	market	NOUN
emaj-67	277	3	-	-	PUNCT
emaj-67	277	4	oriented	orient	VERB
emaj-67	277	5	strategy	strategy	NOUN
emaj-67	277	6	for	for	ADP
emaj-67	277	7	small	small	ADJ
emaj-67	277	8	and	and	CCONJ
emaj-67	277	9	medium	medium	ADJ
emaj-67	277	10	-	-	PUNCT
emaj-67	277	11	scale	scale	NOUN
emaj-67	277	12	enterprises	enterprise	NOUN
emaj-67	277	13	.	.	PUNCT
emaj-67	278	1	ifc	ifc	NOUN
emaj-67	278	2	discussion	discussion	NOUN
emaj-67	278	3	paper	paper	PROPN
emaj-67	278	4	40	40	NUM
emaj-67	278	5	.	.	PUNCT
emaj-67	279	1	hunjra	hunjra	PROPN
emaj-67	279	2	,	,	PUNCT
emaj-67	279	3	a.	a.	NOUN
emaj-67	279	4	i.	i.	PROPN
emaj-67	279	5	;	;	PUNCT
emaj-67	279	6	butt	butt	PROPN
emaj-67	279	7	,	,	PUNCT
emaj-67	279	8	b.	b.	PROPN
emaj-67	279	9	z.	z.	PROPN
emaj-67	279	10	;	;	PUNCT
emaj-67	279	11	and	and	CCONJ
emaj-67	279	12	rehman	rehman	PROPN
emaj-67	279	13	,	,	PUNCT
emaj-67	279	14	k.	k.	PROPN
emaj-67	279	15	u.	u.	PROPN
emaj-67	279	16	(	(	PUNCT
emaj-67	279	17	2010	2010	NUM
emaj-67	279	18	)	)	PUNCT
emaj-67	279	19	.	.	PUNCT
emaj-67	280	1	financial	financial	ADJ
emaj-67	280	2	management	management	NOUN
emaj-67	280	3	practices	practice	NOUN
emaj-67	280	4	and	and	CCONJ
emaj-67	280	5	their	their	PRON
emaj-67	280	6	impact	impact	NOUN
emaj-67	280	7	on	on	ADP
emaj-67	280	8	organizational	organizational	ADJ
emaj-67	280	9	performance	performance	NOUN
emaj-67	280	10	.	.	PUNCT
emaj-67	281	1	world	world	NOUN
emaj-67	281	2	applied	apply	VERB
emaj-67	281	3	sciences	science	NOUN
emaj-67	281	4	journal	journal	NOUN
emaj-67	281	5	,	,	PUNCT
emaj-67	281	6	9(9	9(9	NUM
emaj-67	281	7	):	):	PUNCT
emaj-67	281	8	9971002	9971002	NUM
emaj-67	281	9	.	.	PUNCT
emaj-67	282	1	jindrichovska	jindrichovska	PROPN
emaj-67	282	2	,	,	PUNCT
emaj-67	282	3	i.	i.	PROPN
emaj-67	282	4	(	(	PUNCT
emaj-67	282	5	2013	2013	NUM
emaj-67	282	6	)	)	PUNCT
emaj-67	282	7	financial	financial	ADJ
emaj-67	282	8	management	management	NOUN
emaj-67	282	9	in	in	ADP
emaj-67	282	10	smes	sme	NOUN
emaj-67	282	11	.	.	PUNCT
emaj-67	283	1	european	european	PROPN
emaj-67	283	2	research	research	PROPN
emaj-67	283	3	studies	studies	PROPN
emaj-67	283	4	journal	journal	NOUN
emaj-67	283	5	,	,	PUNCT
emaj-67	283	6	16	16	NUM
emaj-67	283	7	(	(	PUNCT
emaj-67	283	8	special	special	ADJ
emaj-67	283	9	issue	issue	NOUN
emaj-67	283	10	on	on	ADP
emaj-67	283	11	smes	sme	NOUN
emaj-67	283	12	):	):	PUNCT
emaj-67	283	13	79	79	NUM
emaj-67	283	14	-	-	SYM
emaj-67	283	15	96	96	NUM
emaj-67	283	16	.	.	PUNCT
emaj-67	284	1	jindrichovska	jindrichovska	PROPN
emaj-67	284	2	,	,	PUNCT
emaj-67	284	3	i.	i.	NOUN
emaj-67	284	4	;	;	PUNCT
emaj-67	284	5	ugurlu	ugurlu	PROPN
emaj-67	284	6	,	,	PUNCT
emaj-67	284	7	e.	e.	PROPN
emaj-67	284	8	;	;	PUNCT
emaj-67	284	9	and	and	CCONJ
emaj-67	284	10	kubickova	kubickova	NOUN
emaj-67	284	11	,	,	PUNCT
emaj-67	284	12	d	d	X
emaj-67	284	13	..	..	PUNCT
emaj-67	284	14	(	(	PUNCT
emaj-67	284	15	2013	2013	NUM
emaj-67	284	16	)	)	PUNCT
emaj-67	284	17	.	.	PUNCT
emaj-67	285	1	changes	change	NOUN
emaj-67	285	2	in	in	ADP
emaj-67	285	3	capital	capital	NOUN
emaj-67	285	4	structure	structure	NOUN
emaj-67	285	5	of	of	ADP
emaj-67	285	6	czech	czech	ADJ
emaj-67	285	7	smes	sme	NOUN
emaj-67	285	8	:	:	PUNCT
emaj-67	285	9	a	a	DET
emaj-67	285	10	dynamic	dynamic	ADJ
emaj-67	285	11	panel	panel	NOUN
emaj-67	285	12	data	datum	NOUN
emaj-67	285	13	approach	approach	NOUN
emaj-67	285	14	,	,	PUNCT
emaj-67	285	15	ekonomika	ekonomika	VERB
emaj-67	285	16	a	a	DET
emaj-67	285	17	management	management	NOUN
emaj-67	285	18	,	,	PUNCT
emaj-67	285	19	2(3	2(3	NUM
emaj-67	285	20	):	):	PUNCT
emaj-67	285	21	36	36	NUM
emaj-67	285	22	-	-	SYM
emaj-67	285	23	49	49	NUM
emaj-67	285	24	.	.	PUNCT
emaj-67	286	1	kaya	kaya	PROPN
emaj-67	286	2	,	,	PUNCT
emaj-67	286	3	s.	s.	PROPN
emaj-67	286	4	and	and	CCONJ
emaj-67	286	5	alpkan	alpkan	PROPN
emaj-67	286	6	,	,	PUNCT
emaj-67	286	7	l.	l.	PROPN
emaj-67	286	8	(	(	PUNCT
emaj-67	286	9	2012	2012	NUM
emaj-67	286	10	)	)	PUNCT
emaj-67	286	11	.	.	PUNCT
emaj-67	287	1	problems	problem	NOUN
emaj-67	287	2	and	and	CCONJ
emaj-67	287	3	solution	solution	NOUN
emaj-67	287	4	proposals	proposal	NOUN
emaj-67	287	5	for	for	ADP
emaj-67	287	6	smes	sme	NOUN
emaj-67	287	7	in	in	ADP
emaj-67	287	8	turkey	turkey	PROPN
emaj-67	287	9	,	,	PUNCT
emaj-67	287	10	emaj	emaj	ADV
emaj-67	287	11	:	:	PUNCT
emaj-67	287	12	emerging	emerge	VERB
emaj-67	287	13	markets	market	NOUN
emaj-67	287	14	journal	journal	NOUN
emaj-67	287	15	,	,	PUNCT
emaj-67	287	16	2(2	2(2	NUM
emaj-67	287	17	):	):	PUNCT
emaj-67	287	18	178	178	NUM
emaj-67	287	19	-	-	SYM
emaj-67	287	20	196	196	NUM
emaj-67	287	21	.	.	PUNCT
emaj-67	288	1	kennedy	kennedy	PROPN
emaj-67	288	2	,	,	PUNCT
emaj-67	288	3	j.	j.	PROPN
emaj-67	288	4	and	and	CCONJ
emaj-67	288	5	tennent	tennent	PROPN
emaj-67	288	6	,	,	PUNCT
emaj-67	288	7	b.	b.	PROPN
emaj-67	288	8	(	(	PUNCT
emaj-67	288	9	2006	2006	NUM
emaj-67	288	10	)	)	PUNCT
emaj-67	288	11	.	.	PUNCT
emaj-67	289	1	financial	financial	ADJ
emaj-67	289	2	management	management	NOUN
emaj-67	289	3	practices	practice	NOUN
emaj-67	289	4	in	in	ADP
emaj-67	289	5	small	small	ADJ
emaj-67	289	6	businesses	business	NOUN
emaj-67	289	7	:	:	PUNCT
emaj-67	289	8	regional	regional	ADJ
emaj-67	289	9	and	and	CCONJ
emaj-67	289	10	metropolitan	metropolitan	ADJ
emaj-67	289	11	.	.	PUNCT
emaj-67	290	1	small	small	ADJ
emaj-67	290	2	enterprise	enterprise	NOUN
emaj-67	290	3	research	research	NOUN
emaj-67	290	4	,	,	PUNCT
emaj-67	290	5	14(1	14(1	NUM
emaj-67	290	6	):	):	PUNCT
emaj-67	290	7	5563	5563	NUM
emaj-67	290	8	.	.	PUNCT
emaj-67	291	1	kosgeb	kosgeb	NOUN
emaj-67	291	2	.	.	PUNCT
emaj-67	292	1	(	(	PUNCT
emaj-67	292	2	2011	2011	NUM
emaj-67	292	3	)	)	PUNCT
emaj-67	292	4	kobi̇	kobi̇	VERB
emaj-67	293	1	stratejisi	stratejisi	ADJ
emaj-67	293	2	ve	ve	AUX
emaj-67	293	3	eylem	eylem	NOUN
emaj-67	293	4	planı	planı	NOUN
emaj-67	293	5	2011	2011	NUM
emaj-67	293	6	-	-	SYM
emaj-67	293	7	2013	2013	NUM
emaj-67	293	8	,	,	PUNCT
emaj-67	293	9	http	http	CCONJ
emaj-67	293	10	:	:	PUNCT
emaj-67	293	11	//www	//www	X
emaj-67	293	12	.	.	PUNCT
emaj-67	294	1	sanayi	sanayi	PROPN
emaj-67	294	2	.	.	PUNCT
emaj-67	295	1	gov	gov	PROPN
emaj-67	295	2	.	.	PUNCT
emaj-67	296	1	tr	tr	VERB
emaj-67	296	2	/	/	SYM
emaj-67	296	3	files	file	NOUN
emaj-67	296	4	/	/	SYM
emaj-67	296	5	documents	document	NOUN
emaj-67	296	6	/	/	SYM
emaj-67	296	7	kosgeb_katalog.pd	kosgeb_katalog.pd	PROPN
emaj-67	296	8	f	f	PROPN
emaj-67	296	9	kosgeb.(2012	kosgeb.(2012	PROPN
emaj-67	296	10	)	)	PUNCT
emaj-67	296	11	.	.	PUNCT
emaj-67	297	1	enhancing	enhance	VERB
emaj-67	297	2	the	the	DET
emaj-67	297	3	competitiveness	competitiveness	NOUN
emaj-67	297	4	of	of	ADP
emaj-67	297	5	smes	sme	NOUN
emaj-67	297	6	in	in	ADP
emaj-67	297	7	turkey	turkey	NOUN
emaj-67	297	8	,	,	PUNCT
emaj-67	297	9	country	country	NOUN
emaj-67	297	10	volume	volume	NOUN
emaj-67	297	11	5	5	NUM
emaj-67	297	12	no	no	DET
emaj-67	297	13	1	1	NUM
emaj-67	297	14	(	(	PUNCT
emaj-67	297	15	2015	2015	NUM
emaj-67	297	16	)	)	PUNCT
emaj-67	297	17	|	|	ADV
emaj-67	297	18	issn	issn	VERB
emaj-67	297	19	2158	2158	NUM
emaj-67	297	20	-	-	SYM
emaj-67	297	21	8708	8708	NUM
emaj-67	297	22	(	(	PUNCT
emaj-67	297	23	online	online	NOUN
emaj-67	297	24	)	)	PUNCT
emaj-67	297	25	|	|	ADV
emaj-67	297	26	doi	doi	X
emaj-67	297	27	10.5195	10.5195	NUM
emaj-67	297	28	/	/	SYM
emaj-67	297	29	emaj.2015.67	emaj.2015.67	NOUN
emaj-67	297	30	|	|	ADV
emaj-67	297	31	http://emaj.pitt.edu	http://emaj.pitt.edu	X
emaj-67	297	32	financial	financial	ADJ
emaj-67	297	33	management	management	NOUN
emaj-67	297	34	challenges	challenge	NOUN
emaj-67	297	35	in	in	ADP
emaj-67	297	36	small	small	ADJ
emaj-67	297	37	and	and	CCONJ
emaj-67	297	38	medium	medium	ADJ
emaj-67	297	39	-	-	PUNCT
emaj-67	297	40	sized	sized	ADJ
emaj-67	297	41	enterprises	enterprise	NOUN
emaj-67	297	42	:	:	PUNCT
emaj-67	297	43	a	a	DET
emaj-67	297	44	strategic	strategic	ADJ
emaj-67	297	45	management	management	NOUN
emaj-67	297	46	approach	approach	NOUN
emaj-67	297	47	page	page	NOUN
emaj-67	297	48	|38|	|38|	ADJ
emaj-67	297	49	emerging	emerge	VERB
emaj-67	297	50	markets	market	NOUN
emaj-67	297	51	journal	journal	NOUN
emaj-67	297	52	report.http://www.comcec.org/userfil	report.http://www.comcec.org/userfil	PROPN
emaj-67	297	53	es	es	PROPN
emaj-67	297	54	/	/	SYM
emaj-67	297	55	file/%c3%bclkeraporlar%c4%b1/	file/%c3%bclkeraporlar%c4%b1/	NOUN
emaj-67	297	56	28_isedak_%c3%bclke_rap	28_isedak_%c3%bclke_rap	NUM
emaj-67	297	57	/	/	SYM
emaj-67	297	58	t%c3	t%c3	NOUN
emaj-67	297	59	%	%	NOUN
emaj-67	297	60	bcrkiye.pdf	bcrkiye.pdf	PROPN
emaj-67	297	61	.	.	PUNCT
emaj-67	297	62	koyuncugil	koyuncugil	PROPN
emaj-67	297	63	,	,	PUNCT
emaj-67	297	64	a.	a.	PROPN
emaj-67	297	65	s.	s.	PROPN
emaj-67	297	66	;	;	PUNCT
emaj-67	297	67	and	and	CCONJ
emaj-67	297	68	ozgulbas	ozgulbas	ADJ
emaj-67	297	69	,	,	PUNCT
emaj-67	297	70	n.	n.	NOUN
emaj-67	297	71	(	(	PUNCT
emaj-67	297	72	2006	2006	NUM
emaj-67	297	73	)	)	PUNCT
emaj-67	297	74	.	.	PUNCT
emaj-67	298	1	is	be	AUX
emaj-67	298	2	there	there	PRON
emaj-67	298	3	a	a	DET
emaj-67	298	4	specific	specific	ADJ
emaj-67	298	5	measure	measure	NOUN
emaj-67	298	6	for	for	ADP
emaj-67	298	7	financial	financial	ADJ
emaj-67	298	8	performance	performance	NOUN
emaj-67	298	9	of	of	ADP
emaj-67	298	10	smes	sme	NOUN
emaj-67	298	11	.	.	PUNCT
emaj-67	299	1	the	the	DET
emaj-67	299	2	business	business	NOUN
emaj-67	299	3	review	review	PROPN
emaj-67	299	4	,	,	PUNCT
emaj-67	299	5	cambridge	cambridge	PROPN
emaj-67	299	6	,	,	PUNCT
emaj-67	299	7	5(2	5(2	NUM
emaj-67	299	8	):	):	PUNCT
emaj-67	299	9	314	314	NUM
emaj-67	299	10	-	-	SYM
emaj-67	299	11	319	319	NUM
emaj-67	299	12	.	.	PUNCT
emaj-67	300	1	kutlu	kutlu	PROPN
emaj-67	300	2	,	,	PUNCT
emaj-67	300	3	h.	h.	PROPN
emaj-67	300	4	a.	a.	PROPN
emaj-67	300	5	and	and	CCONJ
emaj-67	300	6	demirci	demirci	PROPN
emaj-67	300	7	,	,	PUNCT
emaj-67	300	8	n.	n.	PROPN
emaj-67	300	9	s.	s.	PROPN
emaj-67	300	10	(	(	PUNCT
emaj-67	300	11	2007	2007	NUM
emaj-67	300	12	)	)	PUNCT
emaj-67	300	13	,	,	PUNCT
emaj-67	300	14	kobi’lerin	kobi’lerin	PROPN
emaj-67	300	15	finansal	finansal	PROPN
emaj-67	300	16	sorunları	sorunları	PROPN
emaj-67	300	17	ve	ve	VERB
emaj-67	300	18	çözüm	çözüm	PROPN
emaj-67	300	19	önerileri	önerileri	NOUN
emaj-67	300	20	.	.	PUNCT
emaj-67	301	1	4	4	X
emaj-67	301	2	.	.	X
emaj-67	301	3	kobi̇’ler	kobi̇’ler	PROPN
emaj-67	301	4	ve	ve	PROPN
emaj-67	301	5	verimlilik	verimlilik	PROPN
emaj-67	301	6	kongresi	kongresi	NOUN
emaj-67	301	7	.	.	PUNCT
emaj-67	302	1	liberman	liberman	PROPN
emaj-67	302	2	-	-	PUNCT
emaj-67	302	3	yaconi	yaconi	PROPN
emaj-67	302	4	,	,	PUNCT
emaj-67	302	5	l.	l.	PROPN
emaj-67	302	6	;	;	PUNCT
emaj-67	302	7	hooper	hooper	PROPN
emaj-67	302	8	,	,	PUNCT
emaj-67	302	9	t.	t.	PROPN
emaj-67	302	10	;	;	PUNCT
emaj-67	302	11	and	and	CCONJ
emaj-67	302	12	hutchings	hutching	NOUN
emaj-67	302	13	,	,	PUNCT
emaj-67	302	14	k	k	X
emaj-67	302	15	..	..	PUNCT
emaj-67	302	16	(	(	PUNCT
emaj-67	302	17	2010	2010	NUM
emaj-67	302	18	)	)	PUNCT
emaj-67	302	19	.	.	PUNCT
emaj-67	303	1	toward	toward	ADP
emaj-67	303	2	a	a	DET
emaj-67	303	3	model	model	NOUN
emaj-67	303	4	of	of	ADP
emaj-67	303	5	understanding	understand	VERB
emaj-67	303	6	strategic	strategic	ADJ
emaj-67	303	7	decisionmaking	decisionmaking	NOUN
emaj-67	303	8	in	in	ADP
emaj-67	303	9	micro	micro	NOUN
emaj-67	303	10	-	-	NOUN
emaj-67	303	11	firms	firm	NOUN
emaj-67	303	12	:	:	PUNCT
emaj-67	303	13	exploring	explore	VERB
emaj-67	303	14	the	the	DET
emaj-67	303	15	australian	australian	ADJ
emaj-67	303	16	information	information	NOUN
emaj-67	303	17	technology	technology	NOUN
emaj-67	303	18	sector	sector	NOUN
emaj-67	303	19	.	.	PUNCT
emaj-67	304	1	journal	journal	NOUN
emaj-67	304	2	of	of	ADP
emaj-67	304	3	small	small	ADJ
emaj-67	304	4	business	business	NOUN
emaj-67	304	5	management	management	NOUN
emaj-67	304	6	,	,	PUNCT
emaj-67	304	7	48(1	48(1	NOUN
emaj-67	304	8	):	):	PUNCT
emaj-67	304	9	70	70	NUM
emaj-67	304	10	-	-	SYM
emaj-67	304	11	95	95	NUM
emaj-67	304	12	.	.	PUNCT
emaj-67	305	1	liu	liu	PROPN
emaj-67	305	2	,	,	PUNCT
emaj-67	305	3	z.	z.	PROPN
emaj-67	305	4	(	(	PUNCT
emaj-67	305	5	2010	2010	NUM
emaj-67	305	6	)	)	PUNCT
emaj-67	305	7	.	.	PUNCT
emaj-67	306	1	strategic	strategic	ADJ
emaj-67	306	2	financial	financial	ADJ
emaj-67	306	3	management	management	NOUN
emaj-67	306	4	in	in	ADP
emaj-67	306	5	small	small	ADJ
emaj-67	306	6	and	and	CCONJ
emaj-67	306	7	mediumsized	mediumsized	ADJ
emaj-67	306	8	enterprises	enterprise	NOUN
emaj-67	306	9	,	,	PUNCT
emaj-67	306	10	international	international	ADJ
emaj-67	306	11	journal	journal	NOUN
emaj-67	306	12	of	of	ADP
emaj-67	306	13	business	business	PROPN
emaj-67	306	14	&	&	CCONJ
emaj-67	306	15	management	management	PROPN
emaj-67	306	16	,	,	PUNCT
emaj-67	306	17	5(2	5(2	NUM
emaj-67	306	18	):	):	PUNCT
emaj-67	306	19	887894	887894	NUM
emaj-67	306	20	.	.	PUNCT
emaj-67	307	1	lukács	lukács	PROPN
emaj-67	307	2	,	,	PUNCT
emaj-67	307	3	e.	e.	PROPN
emaj-67	307	4	(	(	PUNCT
emaj-67	307	5	2005	2005	NUM
emaj-67	307	6	)	)	PUNCT
emaj-67	307	7	.	.	PUNCT
emaj-67	308	1	the	the	DET
emaj-67	308	2	economic	economic	ADJ
emaj-67	308	3	role	role	NOUN
emaj-67	308	4	of	of	ADP
emaj-67	308	5	smes	sme	NOUN
emaj-67	308	6	in	in	ADP
emaj-67	308	7	the	the	DET
emaj-67	308	8	world	world	NOUN
emaj-67	308	9	economy	economy	NOUN
emaj-67	308	10	,	,	PUNCT
emaj-67	308	11	especially	especially	ADV
emaj-67	308	12	in	in	ADP
emaj-67	308	13	europe	europe	PROPN
emaj-67	308	14	,	,	PUNCT
emaj-67	308	15	european	european	ADJ
emaj-67	308	16	integration	integration	NOUN
emaj-67	308	17	studies	study	NOUN
emaj-67	308	18	,	,	PUNCT
emaj-67	308	19	1(4	1(4	NUM
emaj-67	308	20	):	):	PUNCT
emaj-67	308	21	3	3	NUM
emaj-67	308	22	-	-	SYM
emaj-67	308	23	12	12	NUM
emaj-67	308	24	.	.	PUNCT
emaj-67	309	1	mcmahon	mcmahon	PROPN
emaj-67	309	2	,	,	PUNCT
emaj-67	309	3	r.	r.	PROPN
emaj-67	309	4	holmes	holmes	PROPN
emaj-67	309	5	,	,	PUNCT
emaj-67	309	6	p.	p.	PROPN
emaj-67	309	7	;	;	PUNCT
emaj-67	309	8	hutchison	hutchison	PROPN
emaj-67	309	9	,	,	PUNCT
emaj-67	309	10	s.	s.	PROPN
emaj-67	309	11	;	;	PUNCT
emaj-67	309	12	and	and	CCONJ
emaj-67	309	13	forsaith	forsaith	NOUN
emaj-67	309	14	,	,	PUNCT
emaj-67	309	15	m.	m.	NOUN
emaj-67	309	16	(	(	PUNCT
emaj-67	309	17	1993	1993	NUM
emaj-67	309	18	)	)	PUNCT
emaj-67	309	19	.	.	PUNCT
emaj-67	310	1	small	small	ADJ
emaj-67	310	2	business	business	PROPN
emaj-67	310	3	financial	financial	ADJ
emaj-67	310	4	management	management	NOUN
emaj-67	310	5	:	:	PUNCT
emaj-67	310	6	theory	theory	NOUN
emaj-67	310	7	and	and	CCONJ
emaj-67	310	8	practice	practice	NOUN
emaj-67	310	9	,	,	PUNCT
emaj-67	310	10	journal	journal	NOUN
emaj-67	310	11	of	of	ADP
emaj-67	310	12	management	management	NOUN
emaj-67	310	13	,	,	PUNCT
emaj-67	310	14	l	l	PROPN
emaj-67	310	15	(	(	PUNCT
emaj-67	310	16	15	15	NUM
emaj-67	310	17	):	):	PUNCT
emaj-67	310	18	5	5	NUM
emaj-67	310	19	-	-	SYM
emaj-67	310	20	19	19	NUM
emaj-67	310	21	.	.	PUNCT
emaj-67	310	22	meredith	meredith	PROPN
emaj-67	310	23	,	,	PUNCT
emaj-67	310	24	g.	g.	PROPN
emaj-67	310	25	g.	g.	PROPN
emaj-67	310	26	(	(	PUNCT
emaj-67	310	27	1986	1986	NUM
emaj-67	310	28	)	)	PUNCT
emaj-67	310	29	.	.	PUNCT
emaj-67	311	1	financial	financial	ADJ
emaj-67	311	2	management	management	NOUN
emaj-67	311	3	of	of	ADP
emaj-67	311	4	the	the	DET
emaj-67	311	5	small	small	ADJ
emaj-67	311	6	enterprise	enterprise	NOUN
emaj-67	311	7	.	.	PUNCT
emaj-67	312	1	mcgraw	mcgraw	PROPN
emaj-67	312	2	-	-	PUNCT
emaj-67	312	3	hill	hill	PROPN
emaj-67	312	4	,	,	PUNCT
emaj-67	312	5	sydney	sydney	PROPN
emaj-67	312	6	,	,	PUNCT
emaj-67	312	7	new	new	ADJ
emaj-67	312	8	south	south	PROPN
emaj-67	312	9	wales	wales	PROPN
emaj-67	312	10	.	.	PUNCT
emaj-67	313	1	mintzberg	mintzberg	PROPN
emaj-67	313	2	,	,	PUNCT
emaj-67	313	3	h.	h.	PROPN
emaj-67	313	4	(	(	PUNCT
emaj-67	313	5	1994	1994	NUM
emaj-67	313	6	)	)	PUNCT
emaj-67	313	7	.	.	PUNCT
emaj-67	314	1	rise	rise	VERB
emaj-67	314	2	and	and	CCONJ
emaj-67	314	3	fall	fall	NOUN
emaj-67	314	4	of	of	ADP
emaj-67	314	5	strategic	strategic	ADJ
emaj-67	314	6	planning	planning	NOUN
emaj-67	314	7	.	.	PUNCT
emaj-67	315	1	simon	simon	PROPN
emaj-67	315	2	and	and	CCONJ
emaj-67	315	3	schuster	schuster	PROPN
emaj-67	315	4	.	.	PUNCT
emaj-67	316	1	nguyen	nguyen	PROPN
emaj-67	316	2	,	,	PUNCT
emaj-67	316	3	k.	k.	PROPN
emaj-67	316	4	m.	m.	PROPN
emaj-67	316	5	(	(	PUNCT
emaj-67	316	6	2001	2001	NUM
emaj-67	316	7	)	)	PUNCT
emaj-67	316	8	.	.	PUNCT
emaj-67	317	1	financial	financial	ADJ
emaj-67	317	2	management	management	NOUN
emaj-67	317	3	and	and	CCONJ
emaj-67	317	4	profitability	profitability	NOUN
emaj-67	317	5	of	of	ADP
emaj-67	317	6	small	small	ADJ
emaj-67	317	7	and	and	CCONJ
emaj-67	317	8	medium	medium	ADJ
emaj-67	317	9	enterprises	enterprise	NOUN
emaj-67	317	10	.	.	PUNCT
emaj-67	318	1	theses	thesis	NOUN
emaj-67	318	2	..	..	PROPN
emaj-67	318	3	nurrachmi	nurrachmi	PROPN
emaj-67	318	4	,	,	PUNCT
emaj-67	318	5	r.	r.	PROPN
emaj-67	318	6	n.	n.	PROPN
emaj-67	318	7	;	;	PUNCT
emaj-67	318	8	abd	abd	PROPN
emaj-67	318	9	samad	samad	PROPN
emaj-67	318	10	,	,	PUNCT
emaj-67	318	11	k.	k.	PROPN
emaj-67	318	12	;	;	PUNCT
emaj-67	318	13	and	and	CCONJ
emaj-67	318	14	foughali	foughali	ADJ
emaj-67	318	15	,	,	PUNCT
emaj-67	318	16	i.	i.	NOUN
emaj-67	318	17	(	(	PUNCT
emaj-67	318	18	2012	2012	NUM
emaj-67	318	19	)	)	PUNCT
emaj-67	318	20	.	.	PUNCT
emaj-67	319	1	the	the	DET
emaj-67	319	2	development	development	NOUN
emaj-67	319	3	of	of	ADP
emaj-67	319	4	smes	sme	NOUN
emaj-67	319	5	in	in	ADP
emaj-67	319	6	turkey	turkey	PROPN
emaj-67	319	7	.	.	PUNCT
emaj-67	320	1	strategic	strategic	ADJ
emaj-67	320	2	management	management	NOUN
emaj-67	320	3	journal	journal	NOUN
emaj-67	320	4	,	,	PUNCT
emaj-67	320	5	11	11	NUM
emaj-67	320	6	:	:	PUNCT
emaj-67	320	7	124–136	124–136	NUM
emaj-67	320	8	.	.	PUNCT
emaj-67	321	1	oecd	oecd	PROPN
emaj-67	321	2	,	,	PUNCT
emaj-67	321	3	organisation	organisation	NOUN
emaj-67	321	4	for	for	ADP
emaj-67	321	5	economic	economic	ADJ
emaj-67	321	6	cooperation	cooperation	NOUN
emaj-67	321	7	and	and	CCONJ
emaj-67	321	8	development	development	NOUN
emaj-67	321	9	(	(	PUNCT
emaj-67	321	10	2004	2004	NUM
emaj-67	321	11	)	)	PUNCT
emaj-67	321	12	.	.	PUNCT
emaj-67	322	1	small	small	ADJ
emaj-67	322	2	and	and	CCONJ
emaj-67	322	3	medium	medium	ADJ
emaj-67	322	4	-	-	PUNCT
emaj-67	322	5	sized	sized	ADJ
emaj-67	322	6	enterprises	enterprise	NOUN
emaj-67	322	7	in	in	ADP
emaj-67	322	8	turkey	turkey	NOUN
emaj-67	322	9	,	,	PUNCT
emaj-67	322	10	issues	issue	NOUN
emaj-67	322	11	and	and	CCONJ
emaj-67	322	12	policies	policy	NOUN
emaj-67	322	13	.	.	PUNCT
emaj-67	323	1	http://	http://	PROPN
emaj-67	323	2	www	www	PROPN
emaj-67	323	3	.	.	PUNCT
emaj-67	324	1	oecd	oecd	PROPN
emaj-67	324	2	.	.	PUNCT
emaj-67	325	1	org/	org/	PROPN
emaj-67	325	2	industry	industry	NOUN
emaj-67	325	3	/smes	/sme	NOUN
emaj-67	325	4	/3193	/3193	PUNCT
emaj-67	326	1	2173.pdf	2173.pdf	PROPN
emaj-67	326	2	oecd	oecd	PROPN
emaj-67	326	3	,	,	PUNCT
emaj-67	326	4	organisation	organisation	NOUN
emaj-67	326	5	for	for	ADP
emaj-67	326	6	economic	economic	ADJ
emaj-67	326	7	cooperation	cooperation	NOUN
emaj-67	326	8	and	and	CCONJ
emaj-67	326	9	development	development	NOUN
emaj-67	326	10	(	(	PUNCT
emaj-67	326	11	2006	2006	NUM
emaj-67	326	12	)	)	PUNCT
emaj-67	326	13	.	.	PUNCT
emaj-67	327	1	the	the	DET
emaj-67	327	2	sme	sme	PROPN
emaj-67	327	3	financing	financing	NOUN
emaj-67	327	4	gap	gap	NOUN
emaj-67	327	5	(	(	PUNCT
emaj-67	327	6	vol	vol	NOUN
emaj-67	327	7	.	.	PUNCT
emaj-67	328	1	i	i	PRON
emaj-67	328	2	):	):	PUNCT
emaj-67	328	3	theory	theory	NOUN
emaj-67	328	4	and	and	CCONJ
emaj-67	328	5	evidence	evidence	NOUN
emaj-67	328	6	.	.	PUNCT
emaj-67	329	1	oecd	oecd	PROPN
emaj-67	329	2	.	.	PUNCT
emaj-67	330	1	volume	volume	NOUN
emaj-67	330	2	5	5	NUM
emaj-67	330	3	no	no	DET
emaj-67	330	4	1	1	NUM
emaj-67	330	5	(	(	PUNCT
emaj-67	330	6	2015	2015	NUM
emaj-67	330	7	)	)	PUNCT
emaj-67	330	8	|	|	ADV
emaj-67	330	9	issn	issn	VERB
emaj-67	330	10	2158	2158	NUM
emaj-67	330	11	-	-	SYM
emaj-67	330	12	8708	8708	NUM
emaj-67	330	13	(	(	PUNCT
emaj-67	330	14	online	online	NOUN
emaj-67	330	15	)	)	PUNCT
emaj-67	330	16	|	|	ADV
emaj-67	330	17	doi	doi	X
emaj-67	330	18	10.5195	10.5195	NUM
emaj-67	330	19	/	/	SYM
emaj-67	330	20	emaj.2015.67	emaj.2015.67	NOUN
emaj-67	330	21	|	|	ADV
emaj-67	330	22	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-67	330	23	hande	hande	PROPN
emaj-67	330	24	karadag	karadag	PROPN
emaj-67	330	25	emerging	emerge	VERB
emaj-67	330	26	markets	market	NOUN
emaj-67	330	27	journal	journal	NOUN
emaj-67	330	28	|	|	ADV
emaj-67	330	29	p	p	NOUN
emaj-67	330	30	a	a	DET
emaj-67	330	31	g	g	NOUN
emaj-67	330	32	e	e	NOUN
emaj-67	330	33	|39	|39	ADJ
emaj-67	330	34	oecd	oecd	PROPN
emaj-67	330	35	,	,	PUNCT
emaj-67	330	36	organisation	organisation	NOUN
emaj-67	330	37	for	for	ADP
emaj-67	330	38	economic	economic	ADJ
emaj-67	330	39	cooperation	cooperation	NOUN
emaj-67	330	40	and	and	CCONJ
emaj-67	330	41	development	development	NOUN
emaj-67	330	42	(	(	PUNCT
emaj-67	330	43	2012	2012	NUM
emaj-67	330	44	)	)	PUNCT
emaj-67	330	45	.	.	PUNCT
emaj-67	331	1	sme	sme	PROPN
emaj-67	331	2	policy	policy	PROPN
emaj-67	331	3	index	index	NOUN
emaj-67	331	4	western	western	ADJ
emaj-67	331	5	balkans	balkans	PROPN
emaj-67	331	6	and	and	CCONJ
emaj-67	331	7	turkey,2012	turkey,2012	NOUN
emaj-67	331	8	.	.	PUNCT
emaj-67	332	1	oecd	oecd	PROPN
emaj-67	332	2	.	.	PROPN
emaj-67	332	3	okafor	okafor	PROPN
emaj-67	332	4	,	,	PUNCT
emaj-67	332	5	r.	r.	PROPN
emaj-67	332	6	g.	g.	PROPN
emaj-67	332	7	(	(	PUNCT
emaj-67	332	8	2012	2012	NUM
emaj-67	332	9	)	)	PUNCT
emaj-67	332	10	.	.	PUNCT
emaj-67	333	1	financial	financial	ADJ
emaj-67	333	2	management	management	NOUN
emaj-67	333	3	practices	practice	NOUN
emaj-67	333	4	of	of	ADP
emaj-67	333	5	small	small	ADJ
emaj-67	333	6	firms	firm	NOUN
emaj-67	333	7	in	in	ADP
emaj-67	333	8	nigeria	nigeria	PROPN
emaj-67	333	9	:	:	PUNCT
emaj-67	333	10	emerging	emerge	VERB
emaj-67	333	11	tasks	task	NOUN
emaj-67	333	12	for	for	ADP
emaj-67	333	13	the	the	DET
emaj-67	333	14	accountant	accountant	NOUN
emaj-67	333	15	,	,	PUNCT
emaj-67	333	16	european	european	PROPN
emaj-67	333	17	journal	journal	PROPN
emaj-67	333	18	of	of	ADP
emaj-67	333	19	business	business	NOUN
emaj-67	333	20	and	and	CCONJ
emaj-67	333	21	management	management	NOUN
emaj-67	333	22	,	,	PUNCT
emaj-67	333	23	4(19	4(19	NUM
emaj-67	333	24	):	):	PUNCT
emaj-67	333	25	159	159	NUM
emaj-67	333	26	-	-	SYM
emaj-67	333	27	169	169	NUM
emaj-67	333	28	.	.	PUNCT
emaj-67	333	29	ondes	onde	NOUN
emaj-67	333	30	,	,	PUNCT
emaj-67	333	31	t.	t.	PROPN
emaj-67	333	32	&	&	CCONJ
emaj-67	333	33	gungor	gungor	PROPN
emaj-67	333	34	,	,	PUNCT
emaj-67	333	35	n.	n.	PROPN
emaj-67	333	36	(	(	PUNCT
emaj-67	333	37	2013	2013	NUM
emaj-67	333	38	)	)	PUNCT
emaj-67	333	39	.	.	PUNCT
emaj-67	334	1	kobi’lerin	kobi’lerin	PROPN
emaj-67	334	2	finansmani	finansmani	PROPN
emaj-67	334	3	erzurum	erzurum	PROPN
emaj-67	334	4	organize	organize	VERB
emaj-67	334	5	sanayi	sanayi	ADV
emaj-67	334	6	bolgesinde	bolgesinde	PROPN
emaj-67	334	7	bir	bir	PROPN
emaj-67	334	8	arastirma	arastirma	PROPN
emaj-67	334	9	.	.	PUNCT
emaj-67	335	1	ataturk	ataturk	PROPN
emaj-67	335	2	university	university	PROPN
emaj-67	335	3	journal	journal	NOUN
emaj-67	335	4	of	of	ADP
emaj-67	335	5	economics	economic	NOUN
emaj-67	335	6	and	and	CCONJ
emaj-67	335	7	admistrative	admistrative	ADJ
emaj-67	335	8	sciences	science	NOUN
emaj-67	335	9	,	,	PUNCT
emaj-67	335	10	27	27	NUM
emaj-67	335	11	(	(	PUNCT
emaj-67	335	12	1	1	NUM
emaj-67	335	13	)	)	PUNCT
emaj-67	335	14	.	.	PUNCT
emaj-67	336	1	özdemir	özdemir	PROPN
emaj-67	336	2	,	,	PUNCT
emaj-67	336	3	s.	s.	PROPN
emaj-67	336	4	;	;	PUNCT
emaj-67	336	5	ersöz	ersöz	PROPN
emaj-67	336	6	,	,	PUNCT
emaj-67	336	7	h.	h.	PROPN
emaj-67	336	8	y.	y.	PROPN
emaj-67	336	9	;	;	PUNCT
emaj-67	336	10	and	and	CCONJ
emaj-67	336	11	sarıoğlu	sarıoğlu	NOUN
emaj-67	336	12	,	,	PUNCT
emaj-67	336	13	h.	h.	PROPN
emaj-67	336	14	i̇.	i̇.	PROPN
emaj-67	336	15	(	(	PUNCT
emaj-67	336	16	2011	2011	NUM
emaj-67	336	17	)	)	PUNCT
emaj-67	336	18	.	.	PUNCT
emaj-67	337	1	küçük	küçük	PROPN
emaj-67	337	2	girişimciliğin	girişimciliğin	PROPN
emaj-67	337	3	artan	artan	PROPN
emaj-67	337	4	önemi	önemi	NOUN
emaj-67	337	5	ve	ve	VERB
emaj-67	337	6	kobi̇’lerin	kobi̇’lerin	PROPN
emaj-67	337	7	türkiye	türkiye	PROPN
emaj-67	337	8	ekonomisindeki	ekonomisindeki	PROPN
emaj-67	337	9	yeri	yeri	PROPN
emaj-67	337	10	.	.	PUNCT
emaj-67	338	1	sosyal	sosyal	PROPN
emaj-67	338	2	siyaset	siyaset	VERB
emaj-67	338	3	konferansları	konferansları	PROPN
emaj-67	338	4	dergisi	dergisi	PROPN
emaj-67	338	5	,	,	PUNCT
emaj-67	338	6	12(3	12(3	NUM
emaj-67	338	7	):	):	PUNCT
emaj-67	338	8	67	67	NUM
emaj-67	338	9	-	-	SYM
emaj-67	338	10	83	83	NUM
emaj-67	338	11	.	.	PUNCT
emaj-67	339	1	peel	peel	NOUN
emaj-67	339	2	,	,	PUNCT
emaj-67	339	3	m.	m.	NOUN
emaj-67	339	4	j.	j.	PROPN
emaj-67	339	5	and	and	CCONJ
emaj-67	339	6	wilson	wilson	PROPN
emaj-67	339	7	,	,	PUNCT
emaj-67	339	8	n.	n.	PROPN
emaj-67	339	9	(	(	PUNCT
emaj-67	339	10	1996	1996	NUM
emaj-67	339	11	)	)	PUNCT
emaj-67	339	12	working	work	VERB
emaj-67	339	13	capital	capital	NOUN
emaj-67	339	14	and	and	CCONJ
emaj-67	339	15	financial	financial	ADJ
emaj-67	339	16	management	management	NOUN
emaj-67	339	17	practices	practice	NOUN
emaj-67	339	18	in	in	ADP
emaj-67	339	19	the	the	DET
emaj-67	339	20	small	small	ADJ
emaj-67	339	21	firm	firm	ADJ
emaj-67	339	22	sector	sector	NOUN
emaj-67	339	23	,	,	PUNCT
emaj-67	339	24	international	international	ADJ
emaj-67	339	25	small	small	ADJ
emaj-67	339	26	business	business	NOUN
emaj-67	339	27	journal	journal	NOUN
emaj-67	339	28	,	,	PUNCT
emaj-67	339	29	14(2	14(2	NUM
emaj-67	339	30	):	):	PUNCT
emaj-67	339	31	52	52	NUM
emaj-67	339	32	-	-	SYM
emaj-67	339	33	68	68	NUM
emaj-67	339	34	.	.	PUNCT
emaj-67	340	1	pham	pham	PROPN
emaj-67	340	2	,	,	PUNCT
emaj-67	340	3	h.	h.	PROPN
emaj-67	340	4	(	(	PUNCT
emaj-67	340	5	2010	2010	NUM
emaj-67	340	6	)	)	PUNCT
emaj-67	340	7	.	.	PUNCT
emaj-67	341	1	the	the	DET
emaj-67	341	2	impact	impact	NOUN
emaj-67	341	3	of	of	ADP
emaj-67	341	4	financial	financial	ADJ
emaj-67	341	5	management	management	NOUN
emaj-67	341	6	practices	practice	NOUN
emaj-67	341	7	on	on	ADP
emaj-67	341	8	profitability	profitability	NOUN
emaj-67	341	9	of	of	ADP
emaj-67	341	10	small	small	ADJ
emaj-67	341	11	and	and	CCONJ
emaj-67	341	12	medium	medium	ADJ
emaj-67	341	13	enterprises	enterprise	NOUN
emaj-67	341	14	(	(	PUNCT
emaj-67	341	15	smes	sme	NOUN
emaj-67	341	16	)	)	PUNCT
emaj-67	341	17	in	in	ADP
emaj-67	341	18	vietnam	vietnam	PROPN
emaj-67	341	19	.	.	PUNCT
emaj-67	342	1	master	master	PROPN
emaj-67	342	2	’s	’s	PART
emaj-67	342	3	thesis	thesis	NOUN
emaj-67	342	4	.	.	PUNCT
emaj-67	343	1	pleitner	pleitner	NOUN
emaj-67	343	2	,	,	PUNCT
emaj-67	343	3	hans	hans	PROPN
emaj-67	343	4	j.	j.	PROPN
emaj-67	343	5	(	(	PUNCT
emaj-67	343	6	1989	1989	NUM
emaj-67	343	7	)	)	PUNCT
emaj-67	343	8	.	.	PUNCT
emaj-67	344	1	strategic	strategic	ADJ
emaj-67	344	2	behavior	behavior	NOUN
emaj-67	344	3	in	in	ADP
emaj-67	344	4	small	small	ADJ
emaj-67	344	5	and	and	CCONJ
emaj-67	344	6	medium	medium	ADJ
emaj-67	344	7	-	-	PUNCT
emaj-67	344	8	sized	sized	ADJ
emaj-67	344	9	firms	firm	NOUN
emaj-67	344	10	:	:	PUNCT
emaj-67	344	11	preliminary	preliminary	ADJ
emaj-67	344	12	considerations	consideration	NOUN
emaj-67	344	13	.	.	PUNCT
emaj-67	344	14	"	"	PUNCT
emaj-67	344	15	.	.	PUNCT
emaj-67	345	1	journal	journal	NOUN
emaj-67	345	2	of	of	ADP
emaj-67	345	3	small	small	ADJ
emaj-67	345	4	business	business	NOUN
emaj-67	345	5	management	management	NOUN
emaj-67	345	6	,	,	PUNCT
emaj-67	345	7	27	27	NUM
emaj-67	345	8	(	(	PUNCT
emaj-67	345	9	4	4	NUM
emaj-67	345	10	):	):	PUNCT
emaj-67	345	11	70	70	NUM
emaj-67	345	12	-	-	SYM
emaj-67	345	13	75	75	NUM
emaj-67	345	14	.	.	PUNCT
emaj-67	346	1	salazar	salazar	NOUN
emaj-67	346	2	,	,	PUNCT
emaj-67	346	3	a.	a.	PROPN
emaj-67	346	4	l.	l.	PROPN
emaj-67	346	5	;	;	PUNCT
emaj-67	346	6	soto	soto	PROPN
emaj-67	346	7	,	,	PUNCT
emaj-67	346	8	r.	r.	PROPN
emaj-67	346	9	c.	c.	PROPN
emaj-67	346	10	;	;	PUNCT
emaj-67	346	11	and	and	CCONJ
emaj-67	346	12	mosqueda	mosqueda	PROPN
emaj-67	346	13	,	,	PUNCT
emaj-67	346	14	r.	r.	PROPN
emaj-67	346	15	e.	e.	PROPN
emaj-67	346	16	(	(	PUNCT
emaj-67	346	17	2012	2012	NUM
emaj-67	346	18	)	)	PUNCT
emaj-67	346	19	.	.	PUNCT
emaj-67	347	1	the	the	DET
emaj-67	347	2	impact	impact	NOUN
emaj-67	347	3	of	of	ADP
emaj-67	347	4	financial	financial	ADJ
emaj-67	347	5	decisions	decision	NOUN
emaj-67	347	6	and	and	CCONJ
emaj-67	347	7	strategy	strategy	NOUN
emaj-67	347	8	on	on	ADP
emaj-67	347	9	small	small	ADJ
emaj-67	347	10	business	business	NOUN
emaj-67	347	11	competitiveness	competitiveness	NOUN
emaj-67	347	12	,	,	PUNCT
emaj-67	347	13	global	global	ADJ
emaj-67	347	14	journal	journal	NOUN
emaj-67	347	15	of	of	ADP
emaj-67	347	16	business	business	NOUN
emaj-67	347	17	research	research	PROPN
emaj-67	347	18	(	(	PUNCT
emaj-67	347	19	gjbr	gjbr	ADJ
emaj-67	347	20	)	)	PUNCT
emaj-67	347	21	,	,	PUNCT
emaj-67	347	22	6(2	6(2	NUM
emaj-67	347	23	):	):	PUNCT
emaj-67	347	24	332	332	NUM
emaj-67	347	25	-	-	SYM
emaj-67	347	26	349	349	NUM
emaj-67	347	27	.	.	PUNCT
emaj-67	348	1	snodgrass	snodgrass	PROPN
emaj-67	348	2	,	,	PUNCT
emaj-67	348	3	d.	d.	PROPN
emaj-67	348	4	r.	r.	PROPN
emaj-67	348	5	and	and	CCONJ
emaj-67	348	6	biggs	biggs	PROPN
emaj-67	348	7	,	,	PUNCT
emaj-67	348	8	t.	t.	PROPN
emaj-67	348	9	(	(	PUNCT
emaj-67	348	10	1996	1996	NUM
emaj-67	348	11	)	)	PUNCT
emaj-67	348	12	.	.	PUNCT
emaj-67	349	1	industrialization	industrialization	NOUN
emaj-67	349	2	and	and	CCONJ
emaj-67	349	3	the	the	DET
emaj-67	349	4	small	small	ADJ
emaj-67	349	5	firm	firm	NOUN
emaj-67	349	6	:	:	PUNCT
emaj-67	349	7	patterns	pattern	NOUN
emaj-67	349	8	and	and	CCONJ
emaj-67	349	9	policies	policy	NOUN
emaj-67	349	10	.	.	PUNCT
emaj-67	350	1	ics	ics	NOUN
emaj-67	350	2	press	press	NOUN
emaj-67	350	3	.	.	PUNCT
emaj-67	351	1	storey	storey	PROPN
emaj-67	351	2	,	,	PUNCT
emaj-67	351	3	d.	d.	PROPN
emaj-67	351	4	j.	j.	PROPN
emaj-67	351	5	(	(	PUNCT
emaj-67	351	6	1994	1994	NUM
emaj-67	351	7	)	)	PUNCT
emaj-67	351	8	understanding	understand	VERB
emaj-67	351	9	the	the	DET
emaj-67	351	10	small	small	ADJ
emaj-67	351	11	business	business	NOUN
emaj-67	351	12	sector	sector	NOUN
emaj-67	351	13	.	.	PUNCT
emaj-67	352	1	cengage	cengage	PROPN
emaj-67	352	2	learning	learning	PROPN
emaj-67	352	3	emea	emea	PROPN
emaj-67	352	4	.	.	PUNCT
emaj-67	353	1	şahin	şahin	PROPN
emaj-67	353	2	,	,	PUNCT
emaj-67	353	3	o.	o.	INTJ
emaj-67	353	4	(	(	PUNCT
emaj-67	353	5	2011	2011	NUM
emaj-67	353	6	)	)	PUNCT
emaj-67	353	7	.	.	PUNCT
emaj-67	354	1	kobi'lerde	kobi'lerde	PROPN
emaj-67	354	2	finansal	finansal	PROPN
emaj-67	354	3	performansı	performansı	PROPN
emaj-67	354	4	belirleyen	belirleyen	NOUN
emaj-67	354	5	faktörler	faktörler	NOUN
emaj-67	354	6	.	.	PUNCT
emaj-67	355	1	zonguldak	zonguldak	PROPN
emaj-67	355	2	karaelmas	karaelmas	PROPN
emaj-67	355	3	university	university	PROPN
emaj-67	355	4	journal	journal	NOUN
emaj-67	355	5	of	of	ADP
emaj-67	355	6	social	social	ADJ
emaj-67	355	7	sciences	science	NOUN
emaj-67	355	8	,	,	PUNCT
emaj-67	355	9	7(14	7(14	NUM
emaj-67	355	10	):	):	PUNCT
emaj-67	355	11	7691	7691	NUM
emaj-67	355	12	.	.	PUNCT
emaj-67	356	1	topal	topal	NOUN
emaj-67	356	2	,	,	PUNCT
emaj-67	356	3	y.	y.	PROPN
emaj-67	356	4	;	;	PUNCT
emaj-67	356	5	erkan	erkan	PROPN
emaj-67	356	6	,	,	PUNCT
emaj-67	356	7	m.	m.	NOUN
emaj-67	356	8	;	;	PUNCT
emaj-67	356	9	elitaş	elitaş	NOUN
emaj-67	356	10	,	,	PUNCT
emaj-67	356	11	c.	c.	NOUN
emaj-67	356	12	(	(	PUNCT
emaj-67	356	13	2006	2006	NUM
emaj-67	356	14	)	)	PUNCT
emaj-67	356	15	.	.	PUNCT
emaj-67	357	1	küçük	küçük	PROPN
emaj-67	357	2	ve	ve	VERB
emaj-67	357	3	orta	orta	PROPN
emaj-67	357	4	boy	boy	NOUN
emaj-67	357	5	i̇şletmelerin	i̇şletmelerin	ADV
emaj-67	357	6	finansal	finansal	PROPN
emaj-67	357	7	yönetim	yönetim	ADJ
emaj-67	357	8	uygulamaları	uygulamaları	VERB
emaj-67	357	9	:	:	PUNCT
emaj-67	357	10	afyonkarahisar	afyonkarahisar	PROPN
emaj-67	357	11	örneği	örneği	PROPN
emaj-67	357	12	,	,	PUNCT
emaj-67	357	13	süleyman	süleyman	NOUN
emaj-67	357	14	demirel	demirel	PROPN
emaj-67	357	15	üniversitesi	üniversitesi	NOUN
emaj-67	357	16	,	,	PUNCT
emaj-67	357	17	i̇.i̇.b.f	i̇.i̇.b.f	PROPN
emaj-67	357	18	.	.	PUNCT
emaj-67	358	1	dergisi	dergisi	PROPN
emaj-67	358	2	,	,	PUNCT
emaj-67	358	3	11(1	11(1	NUM
emaj-67	358	4	):	):	PUNCT
emaj-67	358	5	281	281	NUM
emaj-67	358	6	-	-	SYM
emaj-67	358	7	298	298	NUM
emaj-67	358	8	.	.	PUNCT
emaj-67	359	1	volume	volume	NOUN
emaj-67	359	2	5	5	NUM
emaj-67	359	3	no	no	DET
emaj-67	359	4	1	1	NUM
emaj-67	359	5	(	(	PUNCT
emaj-67	359	6	2015	2015	NUM
emaj-67	359	7	)	)	PUNCT
emaj-67	359	8	|	|	ADV
emaj-67	359	9	issn	issn	VERB
emaj-67	359	10	2158	2158	NUM
emaj-67	359	11	-	-	SYM
emaj-67	359	12	8708	8708	NUM
emaj-67	359	13	(	(	PUNCT
emaj-67	359	14	online	online	NOUN
emaj-67	359	15	)	)	PUNCT
emaj-67	359	16	|	|	ADV
emaj-67	359	17	doi	doi	X
emaj-67	359	18	10.5195	10.5195	NUM
emaj-67	359	19	/	/	SYM
emaj-67	359	20	emaj.2015.67	emaj.2015.67	NOUN
emaj-67	359	21	|	|	ADV
emaj-67	359	22	http://emaj.pitt.edu	http://emaj.pitt.edu	X
emaj-67	359	23	financial	financial	ADJ
emaj-67	359	24	management	management	NOUN
emaj-67	359	25	challenges	challenge	NOUN
emaj-67	359	26	in	in	ADP
emaj-67	359	27	small	small	ADJ
emaj-67	359	28	and	and	CCONJ
emaj-67	359	29	medium	medium	ADJ
emaj-67	359	30	-	-	PUNCT
emaj-67	359	31	sized	sized	ADJ
emaj-67	359	32	enterprises	enterprise	NOUN
emaj-67	359	33	:	:	PUNCT
emaj-67	359	34	a	a	DET
emaj-67	359	35	strategic	strategic	ADJ
emaj-67	359	36	management	management	NOUN
emaj-67	359	37	approach	approach	NOUN
emaj-67	359	38	page	page	NOUN
emaj-67	359	39	|40|	|40|	VERB
emaj-67	359	40	emerging	emerge	VERB
emaj-67	359	41	markets	market	NOUN
emaj-67	359	42	journal	journal	PROPN
emaj-67	359	43	tolentino	tolentino	PROPN
emaj-67	359	44	,	,	PUNCT
emaj-67	359	45	a.	a.	PROPN
emaj-67	359	46	l.	l.	PROPN
emaj-67	359	47	(	(	PUNCT
emaj-67	359	48	1995	1995	NUM
emaj-67	359	49	.	.	PUNCT
emaj-67	360	1	guidelines	guideline	NOUN
emaj-67	360	2	for	for	ADP
emaj-67	360	3	the	the	DET
emaj-67	360	4	analysis	analysis	NOUN
emaj-67	360	5	of	of	ADP
emaj-67	360	6	policies	policy	NOUN
emaj-67	360	7	and	and	CCONJ
emaj-67	360	8	programmes	programme	NOUN
emaj-67	360	9	for	for	ADP
emaj-67	360	10	small	small	ADJ
emaj-67	360	11	and	and	CCONJ
emaj-67	360	12	medium	medium	ADJ
emaj-67	360	13	enterprise	enterprise	NOUN
emaj-67	360	14	development	development	NOUN
emaj-67	360	15	,	,	PUNCT
emaj-67	360	16	international	international	ADJ
emaj-67	360	17	labour	labour	PROPN
emaj-67	360	18	office	office	NOUN
emaj-67	360	19	.	.	PUNCT
emaj-67	361	1	turkstat	turkstat	PROPN
emaj-67	361	2	,	,	PUNCT
emaj-67	361	3	turkish	turkish	ADJ
emaj-67	361	4	statistical	statistical	ADJ
emaj-67	361	5	institute	institute	NOUN
emaj-67	361	6	.	.	PUNCT
emaj-67	362	1	(	(	PUNCT
emaj-67	362	2	2013	2013	NUM
emaj-67	362	3	)	)	PUNCT
emaj-67	362	4	.	.	PUNCT
emaj-67	363	1	http://www	http://www	PROPN
emaj-67	363	2	.	.	PROPN
emaj-67	363	3	turkstat	turkstat	PROPN
emaj-67	363	4	.	.	PUNCT
emaj-67	364	1	gov	gov	NOUN
emaj-67	364	2	.	.	PUNCT
emaj-67	365	1	tr	tr	VERB
emaj-67	365	2	/	/	SYM
emaj-67	365	3	pre	pre	VERB
emaj-67	365	4	haberbultenleri.do?id=15881	haberbultenleri.do?id=15881	PROPN
emaj-67	365	5	..	..	PUNCT
emaj-67	365	6	wheelen	wheelen	PROPN
emaj-67	365	7	,	,	PUNCT
emaj-67	365	8	l.	l.	PROPN
emaj-67	365	9	t.	t.	PROPN
emaj-67	365	10	and	and	CCONJ
emaj-67	365	11	hunger	hunger	NOUN
emaj-67	365	12	,	,	PUNCT
emaj-67	365	13	d.	d.	PROPN
emaj-67	365	14	(	(	PUNCT
emaj-67	365	15	2010	2010	NUM
emaj-67	365	16	)	)	PUNCT
emaj-67	365	17	.	.	PUNCT
emaj-67	366	1	strategic	strategic	ADJ
emaj-67	366	2	management	management	NOUN
emaj-67	366	3	and	and	CCONJ
emaj-67	366	4	business	business	NOUN
emaj-67	366	5	policy	policy	NOUN
emaj-67	366	6	–	–	PUNCT
emaj-67	366	7	achieving	achieve	VERB
emaj-67	366	8	sustainability	sustainability	NOUN
emaj-67	366	9	.	.	PUNCT
emaj-67	367	1	pearson	pearson	PROPN
emaj-67	367	2	international	international	PROPN
emaj-67	367	3	edition	edition	PROPN
emaj-67	367	4	.	.	PUNCT
emaj-67	368	1	wickham	wickham	PROPN
emaj-67	368	2	,	,	PUNCT
emaj-67	368	3	p.	p.	NOUN
emaj-67	368	4	a.	a.	NOUN
emaj-67	368	5	(	(	PUNCT
emaj-67	368	6	2006	2006	NUM
emaj-67	368	7	)	)	PUNCT
emaj-67	368	8	.	.	PUNCT
emaj-67	369	1	strategic	strategic	ADJ
emaj-67	369	2	entrepreneurship	entrepreneurship	NOUN
emaj-67	369	3	.	.	PUNCT
emaj-67	370	1	pearson	pearson	PROPN
emaj-67	370	2	education	education	PROPN
emaj-67	370	3	.	.	PUNCT
emaj-67	371	1	wilson	wilson	PROPN
emaj-67	371	2	,	,	PUNCT
emaj-67	371	3	i.	i.	PROPN
emaj-67	371	4	(	(	PUNCT
emaj-67	371	5	1994	1994	NUM
emaj-67	371	6	)	)	PUNCT
emaj-67	371	7	.	.	PUNCT
emaj-67	372	1	strategic	strategic	ADJ
emaj-67	372	2	planning	planning	NOUN
emaj-67	372	3	is	be	AUX
emaj-67	372	4	n't	not	PART
emaj-67	372	5	dead	dead	ADJ
emaj-67	372	6	—	—	PUNCT
emaj-67	372	7	it	it	PRON
emaj-67	372	8	changed	change	VERB
emaj-67	372	9	.	.	PUNCT
emaj-67	373	1	long	long	ADJ
emaj-67	373	2	range	range	NOUN
emaj-67	373	3	planning	planning	NOUN
emaj-67	373	4	,	,	PUNCT
emaj-67	373	5	27	27	NUM
emaj-67	373	6	(	(	PUNCT
emaj-67	373	7	4	4	NUM
emaj-67	373	8	):	):	PUNCT
emaj-67	373	9	12	12	NUM
emaj-67	373	10	-	-	SYM
emaj-67	373	11	24	24	NUM
emaj-67	373	12	.	.	PUNCT
emaj-67	373	13	worldbank	worldbank	ADJ
emaj-67	373	14	.	.	PUNCT
emaj-67	374	1	(	(	PUNCT
emaj-67	374	2	2014	2014	NUM
emaj-67	374	3	)	)	PUNCT
emaj-67	374	4	.	.	PUNCT
emaj-67	375	1	doing	do	VERB
emaj-67	375	2	business	business	NOUN
emaj-67	375	3	report	report	NOUN
emaj-67	375	4	.	.	PUNCT
emaj-67	376	1	http://www.doing	http://www.doe	VERB
emaj-67	376	2	business	business	NOUN
emaj-67	376	3	.org	.org	PUNCT
emaj-67	376	4	/data	/data	PUNCT
emaj-67	377	1	/explore	/explore	NOUN
emaj-67	377	2	economies	economy	NOUN
emaj-67	377	3	/	/	SYM
emaj-67	377	4	turkey/	turkey/	NUM
emaj-67	377	5	zimmerer	zimmerer	NUM
emaj-67	377	6	,	,	PUNCT
emaj-67	377	7	t.	t.	PROPN
emaj-67	377	8	w.	w.	PROPN
emaj-67	377	9	and	and	CCONJ
emaj-67	377	10	scarborough	scarborough	PROPN
emaj-67	377	11	,	,	PUNCT
emaj-67	377	12	n.	n.	PROPN
emaj-67	377	13	m.	m.	NOUN
emaj-67	377	14	(	(	PUNCT
emaj-67	377	15	2005	2005	NUM
emaj-67	377	16	)	)	PUNCT
emaj-67	377	17	.	.	PUNCT
emaj-67	378	1	essentials	essential	NOUN
emaj-67	378	2	of	of	ADP
emaj-67	378	3	entrepreneurship	entrepreneurship	NOUN
emaj-67	378	4	and	and	CCONJ
emaj-67	378	5	small	small	ADJ
emaj-67	378	6	business	business	NOUN
emaj-67	378	7	management	management	NOUN
emaj-67	378	8	:	:	PUNCT
emaj-67	378	9	the	the	DET
emaj-67	378	10	foundations	foundation	NOUN
emaj-67	378	11	of	of	ADP
emaj-67	378	12	entrepreneurship	entrepreneurship	NOUN
emaj-67	378	13	,	,	PUNCT
emaj-67	378	14	the	the	DET
emaj-67	378	15	united	united	PROPN
emaj-67	378	16	states	states	PROPN
emaj-67	378	17	of	of	ADP
emaj-67	378	18	america	america	PROPN
emaj-67	378	19	:	:	PUNCT
emaj-67	378	20	pearson	pearson	PROPN
emaj-67	378	21	education	education	PROPN
emaj-67	378	22	.	.	PUNCT
emaj-67	379	1	zonooz	zonooz	PROPN
emaj-67	379	2	,	,	PUNCT
emaj-67	379	3	b.	b.	PROPN
emaj-67	379	4	h.	h.	PROPN
emaj-67	379	5	;	;	PUNCT
emaj-67	379	6	farzam	farzam	NOUN
emaj-67	379	7	,	,	PUNCT
emaj-67	379	8	v.	v.	PROPN
emaj-67	379	9	;	;	PUNCT
emaj-67	379	10	satarifar	satarifar	PROPN
emaj-67	379	11	,	,	PUNCT
emaj-67	379	12	m.	m.	NOUN
emaj-67	379	13	;	;	PUNCT
emaj-67	379	14	and	and	CCONJ
emaj-67	379	15	bakhshi	bakhshi	PROPN
emaj-67	379	16	,	,	PUNCT
emaj-67	379	17	l.	l.	PROPN
emaj-67	379	18	(	(	PUNCT
emaj-67	379	19	2011	2011	NUM
emaj-67	379	20	)	)	PUNCT
emaj-67	379	21	.	.	PUNCT
emaj-67	380	1	the	the	DET
emaj-67	380	2	relationship	relationship	NOUN
emaj-67	380	3	between	between	ADP
emaj-67	380	4	knowledge	knowledge	NOUN
emaj-67	380	5	transfer	transfer	NOUN
emaj-67	380	6	and	and	CCONJ
emaj-67	380	7	competitiveness	competitiveness	NOUN
emaj-67	380	8	in	in	ADP
emaj-67	380	9	"	"	PUNCT
emaj-67	380	10	smes	sme	NOUN
emaj-67	380	11	"	"	PUNCT
emaj-67	380	12	with	with	ADP
emaj-67	380	13	emphasis	emphasis	NOUN
emaj-67	380	14	on	on	ADP
emaj-67	380	15	absorptive	absorptive	ADJ
emaj-67	380	16	capacity	capacity	NOUN
emaj-67	380	17	and	and	CCONJ
emaj-67	380	18	combinative	combinative	NOUN
emaj-67	380	19	capabilities	capability	NOUN
emaj-67	380	20	,	,	PUNCT
emaj-67	380	21	international	international	ADJ
emaj-67	380	22	business	business	NOUN
emaj-67	380	23	and	and	CCONJ
emaj-67	380	24	management	management	NOUN
emaj-67	380	25	,	,	PUNCT
emaj-67	380	26	2(1	2(1	NUM
emaj-67	380	27	):	):	PUNCT
emaj-67	380	28	56	56	NUM
emaj-67	380	29	-	-	SYM
emaj-67	380	30	78	78	NUM
emaj-67	380	31	.	.	PUNCT