id	sid	tid	token	lemma	pos
fbem-10374	1	1	frontiers	frontier	NOUN
fbem-10374	1	2	in	in	ADP
fbem-10374	1	3	business	business	NOUN
fbem-10374	1	4	,	,	PUNCT
fbem-10374	1	5	economics	economic	NOUN
fbem-10374	1	6	and	and	CCONJ
fbem-10374	1	7	management	management	NOUN
fbem-10374	1	8	issn	issn	PROPN
fbem-10374	1	9	:	:	PUNCT
fbem-10374	1	10	2766	2766	NUM
fbem-10374	1	11	-	-	PUNCT
fbem-10374	1	12	824x	824x	NUM
fbem-10374	1	13	|	|	ADJ
fbem-10374	1	14	vol	vol	NOUN
fbem-10374	1	15	.	.	PROPN
fbem-10374	2	1	10	10	NUM
fbem-10374	2	2	,	,	PUNCT
fbem-10374	2	3	no	no	INTJ
fbem-10374	2	4	.	.	NOUN
fbem-10374	2	5	1	1	NUM
fbem-10374	2	6	,	,	PUNCT
fbem-10374	2	7	2023	2023	NUM
fbem-10374	2	8	220	220	NUM
fbem-10374	2	9	the	the	DET
fbem-10374	2	10	influence	influence	NOUN
fbem-10374	2	11	of	of	ADP
fbem-10374	2	12	china	china	PROPN
fbem-10374	2	13	's	's	PART
fbem-10374	2	14	tax	tax	NOUN
fbem-10374	2	15	policy	policy	NOUN
fbem-10374	2	16	on	on	ADP
fbem-10374	2	17	the	the	DET
fbem-10374	2	18	elderly	elderly	ADJ
fbem-10374	2	19	care	care	NOUN
fbem-10374	2	20	service	service	NOUN
fbem-10374	2	21	industry	industry	NOUN
fbem-10374	2	22	keshu	keshu	PROPN
fbem-10374	2	23	yu	yu	PROPN
fbem-10374	2	24	,	,	PUNCT
fbem-10374	2	25	weilun	weilun	PROPN
fbem-10374	2	26	huang	huang	PROPN
fbem-10374	2	27	*	*	PROPN
fbem-10374	2	28	wenzhou	wenzhou	PROPN
fbem-10374	2	29	business	business	PROPN
fbem-10374	2	30	college	college	PROPN
fbem-10374	2	31	,	,	PUNCT
fbem-10374	2	32	wenzhou	wenzhou	PROPN
fbem-10374	2	33	,	,	PUNCT
fbem-10374	2	34	zhejiang	zhejiang	PROPN
fbem-10374	2	35	province	province	PROPN
fbem-10374	2	36	,	,	PUNCT
fbem-10374	2	37	china	china	PROPN
fbem-10374	2	38	*	*	PUNCT
fbem-10374	2	39	corresponding	correspond	VERB
fbem-10374	2	40	email	email	NOUN
fbem-10374	2	41	:	:	PUNCT
fbem-10374	2	42	huangwl@wzbc.edu.cn	huangwl@wzbc.edu.cn	ADJ
fbem-10374	2	43	abstract	abstract	NOUN
fbem-10374	2	44	:	:	PUNCT
fbem-10374	2	45	this	this	DET
fbem-10374	2	46	paper	paper	NOUN
fbem-10374	2	47	aims	aim	VERB
fbem-10374	2	48	to	to	PART
fbem-10374	2	49	analyze	analyze	VERB
fbem-10374	2	50	the	the	DET
fbem-10374	2	51	impact	impact	NOUN
fbem-10374	2	52	of	of	ADP
fbem-10374	2	53	china	china	PROPN
fbem-10374	2	54	's	's	PART
fbem-10374	2	55	tax	tax	NOUN
fbem-10374	2	56	policies	policy	NOUN
fbem-10374	2	57	on	on	ADP
fbem-10374	2	58	the	the	DET
fbem-10374	2	59	elderly	elderly	ADJ
fbem-10374	2	60	care	care	NOUN
fbem-10374	2	61	service	service	NOUN
fbem-10374	2	62	industry	industry	NOUN
fbem-10374	2	63	.	.	PUNCT
fbem-10374	3	1	with	with	ADP
fbem-10374	3	2	the	the	DET
fbem-10374	3	3	aging	age	VERB
fbem-10374	3	4	population	population	NOUN
fbem-10374	3	5	and	and	CCONJ
fbem-10374	3	6	social	social	ADJ
fbem-10374	3	7	-	-	PUNCT
fbem-10374	3	8	economic	economic	ADJ
fbem-10374	3	9	development	development	NOUN
fbem-10374	3	10	,	,	PUNCT
fbem-10374	3	11	elderly	elderly	ADJ
fbem-10374	3	12	care	care	NOUN
fbem-10374	3	13	services	service	NOUN
fbem-10374	3	14	have	have	AUX
fbem-10374	3	15	become	become	VERB
fbem-10374	3	16	an	an	DET
fbem-10374	3	17	important	important	ADJ
fbem-10374	3	18	sector	sector	NOUN
fbem-10374	3	19	.	.	PUNCT
fbem-10374	4	1	this	this	DET
fbem-10374	4	2	paper	paper	NOUN
fbem-10374	4	3	reviews	review	VERB
fbem-10374	4	4	relevant	relevant	ADJ
fbem-10374	4	5	literature	literature	NOUN
fbem-10374	4	6	,	,	PUNCT
fbem-10374	4	7	policy	policy	NOUN
fbem-10374	4	8	documents	document	NOUN
fbem-10374	4	9	,	,	PUNCT
fbem-10374	4	10	data	datum	NOUN
fbem-10374	4	11	sources	source	NOUN
fbem-10374	4	12	,	,	PUNCT
fbem-10374	4	13	questionnaire	questionnaire	NOUN
fbem-10374	4	14	surveys	survey	NOUN
fbem-10374	4	15	,	,	PUNCT
fbem-10374	4	16	and	and	CCONJ
fbem-10374	4	17	research	research	NOUN
fbem-10374	4	18	findings	finding	NOUN
fbem-10374	4	19	to	to	PART
fbem-10374	4	20	study	study	VERB
fbem-10374	4	21	the	the	DET
fbem-10374	4	22	role	role	NOUN
fbem-10374	4	23	of	of	ADP
fbem-10374	4	24	china	china	PROPN
fbem-10374	4	25	's	's	PART
fbem-10374	4	26	tax	tax	NOUN
fbem-10374	4	27	policies	policy	NOUN
fbem-10374	4	28	in	in	ADP
fbem-10374	4	29	promoting	promote	VERB
fbem-10374	4	30	the	the	DET
fbem-10374	4	31	development	development	NOUN
fbem-10374	4	32	of	of	ADP
fbem-10374	4	33	the	the	DET
fbem-10374	4	34	elderly	elderly	ADJ
fbem-10374	4	35	care	care	NOUN
fbem-10374	4	36	service	service	NOUN
fbem-10374	4	37	industry	industry	NOUN
fbem-10374	4	38	.	.	PUNCT
fbem-10374	5	1	several	several	ADJ
fbem-10374	5	2	policy	policy	NOUN
fbem-10374	5	3	recommendations	recommendation	NOUN
fbem-10374	5	4	are	be	AUX
fbem-10374	5	5	proposed	propose	VERB
fbem-10374	5	6	based	base	VERB
fbem-10374	5	7	on	on	ADP
fbem-10374	5	8	the	the	DET
fbem-10374	5	9	results	result	NOUN
fbem-10374	5	10	obtained	obtain	VERB
fbem-10374	5	11	from	from	ADP
fbem-10374	5	12	data	datum	NOUN
fbem-10374	5	13	modeling	modeling	NOUN
fbem-10374	5	14	.	.	PUNCT
fbem-10374	6	1	keywords	keyword	NOUN
fbem-10374	6	2	:	:	PUNCT
fbem-10374	6	3	aging	age	VERB
fbem-10374	6	4	population	population	NOUN
fbem-10374	6	5	,	,	PUNCT
fbem-10374	6	6	old	old	ADJ
fbem-10374	6	7	-	-	PUNCT
fbem-10374	6	8	age	age	NOUN
fbem-10374	6	9	dependency	dependency	NOUN
fbem-10374	6	10	ratio	ratio	NOUN
fbem-10374	6	11	,	,	PUNCT
fbem-10374	6	12	elderly	elderly	ADJ
fbem-10374	6	13	care	care	NOUN
fbem-10374	6	14	service	service	NOUN
fbem-10374	6	15	industry	industry	NOUN
fbem-10374	6	16	,	,	PUNCT
fbem-10374	6	17	china	china	PROPN
fbem-10374	6	18	's	's	PART
fbem-10374	6	19	tax	tax	NOUN
fbem-10374	6	20	policies	policy	NOUN
fbem-10374	6	21	.	.	PUNCT
fbem-10374	7	1	1	1	X
fbem-10374	7	2	.	.	X
fbem-10374	7	3	introduction	introduction	NOUN
fbem-10374	7	4	currently	currently	ADV
fbem-10374	7	5	,	,	PUNCT
fbem-10374	7	6	china	china	PROPN
fbem-10374	7	7	's	's	PART
fbem-10374	7	8	elderly	elderly	ADJ
fbem-10374	7	9	care	care	NOUN
fbem-10374	7	10	service	service	NOUN
fbem-10374	7	11	industry	industry	NOUN
fbem-10374	7	12	has	have	VERB
fbem-10374	7	13	great	great	ADJ
fbem-10374	7	14	development	development	NOUN
fbem-10374	7	15	potential	potential	NOUN
fbem-10374	7	16	and	and	CCONJ
fbem-10374	7	17	room	room	NOUN
fbem-10374	7	18	for	for	ADP
fbem-10374	7	19	growth	growth	NOUN
fbem-10374	7	20	.	.	PUNCT
fbem-10374	8	1	with	with	ADP
fbem-10374	8	2	the	the	DET
fbem-10374	8	3	increasing	increase	VERB
fbem-10374	8	4	aging	age	VERB
fbem-10374	8	5	population	population	NOUN
fbem-10374	8	6	,	,	PUNCT
fbem-10374	8	7	the	the	DET
fbem-10374	8	8	market	market	NOUN
fbem-10374	8	9	demand	demand	NOUN
fbem-10374	8	10	for	for	ADP
fbem-10374	8	11	elderly	elderly	ADJ
fbem-10374	8	12	care	care	NOUN
fbem-10374	8	13	services	service	NOUN
fbem-10374	8	14	is	be	AUX
fbem-10374	8	15	continuously	continuously	ADV
fbem-10374	8	16	expanding	expand	VERB
fbem-10374	8	17	.	.	PUNCT
fbem-10374	9	1	however	however	ADV
fbem-10374	9	2	,	,	PUNCT
fbem-10374	9	3	for	for	ADP
fbem-10374	9	4	various	various	ADJ
fbem-10374	9	5	reasons	reason	NOUN
fbem-10374	9	6	,	,	PUNCT
fbem-10374	9	7	the	the	DET
fbem-10374	9	8	development	development	NOUN
fbem-10374	9	9	of	of	ADP
fbem-10374	9	10	the	the	DET
fbem-10374	9	11	elderly	elderly	ADJ
fbem-10374	9	12	care	care	NOUN
fbem-10374	9	13	service	service	NOUN
fbem-10374	9	14	industry	industry	NOUN
fbem-10374	9	15	still	still	ADV
fbem-10374	9	16	lags	lag	VERB
fbem-10374	9	17	behind	behind	ADV
fbem-10374	9	18	,	,	PUNCT
fbem-10374	9	19	and	and	CCONJ
fbem-10374	9	20	both	both	CCONJ
fbem-10374	9	21	the	the	DET
fbem-10374	9	22	market	market	NOUN
fbem-10374	9	23	size	size	NOUN
fbem-10374	9	24	and	and	CCONJ
fbem-10374	9	25	service	service	NOUN
fbem-10374	9	26	quality	quality	NOUN
fbem-10374	9	27	need	need	VERB
fbem-10374	9	28	to	to	PART
fbem-10374	9	29	be	be	AUX
fbem-10374	9	30	improved	improve	VERB
fbem-10374	9	31	.	.	PUNCT
fbem-10374	10	1	according	accord	VERB
fbem-10374	10	2	to	to	ADP
fbem-10374	10	3	the	the	DET
fbem-10374	10	4	"	"	PUNCT
fbem-10374	10	5	statistical	statistical	ADJ
fbem-10374	10	6	bulletin	bulletin	NOUN
fbem-10374	10	7	on	on	ADP
fbem-10374	10	8	the	the	DET
fbem-10374	10	9	development	development	NOUN
fbem-10374	10	10	of	of	ADP
fbem-10374	10	11	civil	civil	ADJ
fbem-10374	10	12	affairs	affair	NOUN
fbem-10374	10	13	in	in	ADP
fbem-10374	10	14	2021	2021	NUM
fbem-10374	10	15	"	"	PUNCT
fbem-10374	10	16	,	,	PUNCT
fbem-10374	10	17	by	by	ADP
fbem-10374	10	18	the	the	DET
fbem-10374	10	19	end	end	NOUN
fbem-10374	10	20	of	of	ADP
fbem-10374	10	21	2021	2021	NUM
fbem-10374	10	22	,	,	PUNCT
fbem-10374	10	23	there	there	PRON
fbem-10374	10	24	were	be	VERB
fbem-10374	10	25	a	a	DET
fbem-10374	10	26	total	total	NOUN
fbem-10374	10	27	of	of	ADP
fbem-10374	10	28	358,000	358,000	NUM
fbem-10374	10	29	elderly	elderly	ADJ
fbem-10374	10	30	care	care	NOUN
fbem-10374	10	31	institutions	institution	NOUN
fbem-10374	10	32	and	and	CCONJ
fbem-10374	10	33	facilities	facility	NOUN
fbem-10374	10	34	nationwide	nationwide	ADV
fbem-10374	10	35	,	,	PUNCT
fbem-10374	10	36	with	with	ADP
fbem-10374	10	37	a	a	DET
fbem-10374	10	38	total	total	NOUN
fbem-10374	10	39	of	of	ADP
fbem-10374	10	40	8.159	8.159	NUM
fbem-10374	10	41	million	million	NUM
fbem-10374	10	42	beds	bed	NOUN
fbem-10374	10	43	.	.	PUNCT
fbem-10374	11	1	among	among	ADP
fbem-10374	11	2	them	they	PRON
fbem-10374	11	3	,	,	PUNCT
fbem-10374	11	4	there	there	PRON
fbem-10374	11	5	were	be	VERB
fbem-10374	11	6	40,000	40,000	NUM
fbem-10374	11	7	registered	register	VERB
fbem-10374	11	8	elderly	elderly	ADJ
fbem-10374	11	9	care	care	NOUN
fbem-10374	11	10	institutions	institution	NOUN
fbem-10374	11	11	,	,	PUNCT
fbem-10374	11	12	a	a	DET
fbem-10374	11	13	yearon	yearon	NOUN
fbem-10374	11	14	-	-	PUNCT
fbem-10374	11	15	year	year	NOUN
fbem-10374	11	16	increase	increase	NOUN
fbem-10374	11	17	of	of	ADP
fbem-10374	11	18	4.7	4.7	NUM
fbem-10374	11	19	%	%	NOUN
fbem-10374	11	20	,	,	PUNCT
fbem-10374	11	21	with	with	ADP
fbem-10374	11	22	5.036	5.036	NUM
fbem-10374	11	23	million	million	NUM
fbem-10374	11	24	beds	bed	NOUN
fbem-10374	11	25	,	,	PUNCT
fbem-10374	11	26	a	a	DET
fbem-10374	11	27	year	year	NOUN
fbem-10374	11	28	-	-	PUNCT
fbem-10374	11	29	onyear	onyear	NOUN
fbem-10374	11	30	increase	increase	NOUN
fbem-10374	11	31	of	of	ADP
fbem-10374	11	32	3.1	3.1	NUM
fbem-10374	11	33	%	%	NOUN
fbem-10374	11	34	;	;	PUNCT
fbem-10374	11	35	there	there	PRON
fbem-10374	11	36	were	be	VERB
fbem-10374	11	37	318,000	318,000	NUM
fbem-10374	11	38	community	community	NOUN
fbem-10374	11	39	elderly	elderly	ADJ
fbem-10374	11	40	care	care	NOUN
fbem-10374	11	41	service	service	NOUN
fbem-10374	11	42	institutions	institution	NOUN
fbem-10374	11	43	and	and	CCONJ
fbem-10374	11	44	facilities	facility	NOUN
fbem-10374	11	45	,	,	PUNCT
fbem-10374	11	46	with	with	ADP
fbem-10374	11	47	a	a	DET
fbem-10374	11	48	total	total	NOUN
fbem-10374	11	49	of	of	ADP
fbem-10374	11	50	3.123	3.123	NUM
fbem-10374	11	51	million	million	NUM
fbem-10374	11	52	beds	bed	NOUN
fbem-10374	11	53	.	.	PUNCT
fbem-10374	12	1	by	by	ADP
fbem-10374	12	2	the	the	DET
fbem-10374	12	3	end	end	NOUN
fbem-10374	12	4	of	of	ADP
fbem-10374	12	5	2021	2021	NUM
fbem-10374	12	6	,	,	PUNCT
fbem-10374	12	7	a	a	DET
fbem-10374	12	8	total	total	NOUN
fbem-10374	12	9	of	of	ADP
fbem-10374	12	10	39.947	39.947	NUM
fbem-10374	12	11	million	million	NUM
fbem-10374	12	12	elderly	elderly	ADJ
fbem-10374	12	13	people	people	NOUN
fbem-10374	12	14	enjoyed	enjoy	VERB
fbem-10374	12	15	elderly	elderly	ADJ
fbem-10374	12	16	subsidies	subsidy	NOUN
fbem-10374	12	17	nationwide	nationwide	ADV
fbem-10374	12	18	.	.	PUNCT
fbem-10374	13	1	among	among	ADP
fbem-10374	13	2	them	they	PRON
fbem-10374	13	3	,	,	PUNCT
fbem-10374	13	4	32.466	32.466	NUM
fbem-10374	13	5	million	million	NUM
fbem-10374	13	6	elderly	elderly	ADJ
fbem-10374	13	7	people	people	NOUN
fbem-10374	13	8	received	receive	VERB
fbem-10374	13	9	high	high	ADJ
fbem-10374	13	10	-	-	PUNCT
fbem-10374	13	11	age	age	NOUN
fbem-10374	13	12	subsidies	subsidy	NOUN
fbem-10374	13	13	,	,	PUNCT
fbem-10374	13	14	903,000	903,000	NUM
fbem-10374	13	15	elderly	elderly	ADJ
fbem-10374	13	16	people	people	NOUN
fbem-10374	13	17	received	receive	VERB
fbem-10374	13	18	nursing	nursing	NOUN
fbem-10374	13	19	subsidies	subsidy	NOUN
fbem-10374	13	20	,	,	PUNCT
fbem-10374	13	21	5.736	5.736	NUM
fbem-10374	13	22	million	million	NUM
fbem-10374	13	23	elderly	elderly	ADJ
fbem-10374	13	24	people	people	NOUN
fbem-10374	13	25	received	receive	VERB
fbem-10374	13	26	elderly	elderly	ADJ
fbem-10374	13	27	care	care	NOUN
fbem-10374	13	28	service	service	NOUN
fbem-10374	13	29	subsidies	subsidy	NOUN
fbem-10374	13	30	,	,	PUNCT
fbem-10374	13	31	and	and	CCONJ
fbem-10374	13	32	842,000	842,000	NUM
fbem-10374	13	33	elderly	elderly	ADJ
fbem-10374	13	34	people	people	NOUN
fbem-10374	13	35	received	receive	VERB
fbem-10374	13	36	comprehensive	comprehensive	ADJ
fbem-10374	13	37	subsidies	subsidy	NOUN
fbem-10374	13	38	.	.	PUNCT
fbem-10374	14	1	the	the	DET
fbem-10374	14	2	national	national	ADJ
fbem-10374	14	3	expenditure	expenditure	NOUN
fbem-10374	14	4	on	on	ADP
fbem-10374	14	5	elderly	elderly	ADJ
fbem-10374	14	6	welfare	welfare	NOUN
fbem-10374	14	7	funds	fund	NOUN
fbem-10374	14	8	reached	reach	VERB
fbem-10374	14	9	38.62	38.62	NUM
fbem-10374	14	10	billion	billion	NUM
fbem-10374	14	11	yuan	yuan	NOUN
fbem-10374	14	12	,	,	PUNCT
fbem-10374	14	13	and	and	CCONJ
fbem-10374	14	14	the	the	DET
fbem-10374	14	15	elderly	elderly	ADJ
fbem-10374	14	16	care	care	NOUN
fbem-10374	14	17	service	service	NOUN
fbem-10374	14	18	funds	fund	NOUN
fbem-10374	14	19	amounted	amount	VERB
fbem-10374	14	20	to	to	ADP
fbem-10374	14	21	14.49	14.49	NUM
fbem-10374	14	22	billion	billion	NUM
fbem-10374	14	23	yuan	yuan	NOUN
fbem-10374	14	24	.	.	PUNCT
fbem-10374	15	1	the	the	DET
fbem-10374	15	2	proportion	proportion	NOUN
fbem-10374	15	3	of	of	ADP
fbem-10374	15	4	elderly	elderly	ADJ
fbem-10374	15	5	care	care	NOUN
fbem-10374	15	6	institutions	institution	NOUN
fbem-10374	15	7	has	have	AUX
fbem-10374	15	8	increased	increase	VERB
fbem-10374	15	9	reasonably	reasonably	ADV
fbem-10374	15	10	.	.	PUNCT
fbem-10374	16	1	according	accord	VERB
fbem-10374	16	2	to	to	ADP
fbem-10374	16	3	data	datum	NOUN
fbem-10374	16	4	from	from	ADP
fbem-10374	16	5	the	the	DET
fbem-10374	16	6	national	national	PROPN
fbem-10374	16	7	bureau	bureau	PROPN
fbem-10374	16	8	of	of	ADP
fbem-10374	16	9	statistics	statistic	NOUN
fbem-10374	16	10	,	,	PUNCT
fbem-10374	16	11	both	both	CCONJ
fbem-10374	16	12	the	the	DET
fbem-10374	16	13	number	number	NOUN
fbem-10374	16	14	of	of	ADP
fbem-10374	16	15	participants	participant	NOUN
fbem-10374	16	16	and	and	CCONJ
fbem-10374	16	17	the	the	DET
fbem-10374	16	18	amount	amount	NOUN
fbem-10374	16	19	of	of	ADP
fbem-10374	16	20	urban	urban	ADJ
fbem-10374	16	21	and	and	CCONJ
fbem-10374	16	22	rural	rural	ADJ
fbem-10374	16	23	residents	resident	NOUN
fbem-10374	16	24	'	'	PART
fbem-10374	16	25	pension	pension	NOUN
fbem-10374	16	26	insurance	insurance	NOUN
fbem-10374	16	27	have	have	AUX
fbem-10374	16	28	steadily	steadily	ADV
fbem-10374	16	29	increased	increase	VERB
fbem-10374	16	30	.	.	PUNCT
fbem-10374	17	1	however	however	ADV
fbem-10374	17	2	,	,	PUNCT
fbem-10374	17	3	there	there	PRON
fbem-10374	17	4	are	be	VERB
fbem-10374	17	5	also	also	ADV
fbem-10374	17	6	some	some	DET
fbem-10374	17	7	issues	issue	NOUN
fbem-10374	17	8	that	that	PRON
fbem-10374	17	9	need	need	VERB
fbem-10374	17	10	to	to	PART
fbem-10374	17	11	be	be	AUX
fbem-10374	17	12	addressed	address	VERB
fbem-10374	17	13	.	.	PUNCT
fbem-10374	18	1	figure	figure	NOUN
fbem-10374	18	2	1	1	NUM
fbem-10374	18	3	.	.	PUNCT
fbem-10374	19	1	urban	urban	ADJ
fbem-10374	19	2	and	and	CCONJ
fbem-10374	19	3	rural	rural	ADJ
fbem-10374	19	4	residents	resident	NOUN
fbem-10374	19	5	'	'	PART
fbem-10374	19	6	pension	pension	NOUN
fbem-10374	19	7	insurance	insurance	NOUN
fbem-10374	19	8	situation	situation	NOUN
fbem-10374	19	9	221	221	NUM
fbem-10374	19	10	1.1	1.1	NUM
fbem-10374	19	11	.	.	PUNCT
fbem-10374	20	1	service	service	NOUN
fbem-10374	20	2	quality	quality	NOUN
fbem-10374	20	3	needs	need	VERB
fbem-10374	20	4	to	to	PART
fbem-10374	20	5	be	be	AUX
fbem-10374	20	6	improved	improve	VERB
fbem-10374	20	7	with	with	ADP
fbem-10374	20	8	the	the	DET
fbem-10374	20	9	increasing	increase	VERB
fbem-10374	20	10	elderly	elderly	ADJ
fbem-10374	20	11	population	population	NOUN
fbem-10374	20	12	,	,	PUNCT
fbem-10374	20	13	the	the	DET
fbem-10374	20	14	current	current	ADJ
fbem-10374	20	15	elderly	elderly	ADJ
fbem-10374	20	16	care	care	NOUN
fbem-10374	20	17	facilities	facility	NOUN
fbem-10374	20	18	are	be	AUX
fbem-10374	20	19	unable	unable	ADJ
fbem-10374	20	20	to	to	PART
fbem-10374	20	21	meet	meet	VERB
fbem-10374	20	22	the	the	DET
fbem-10374	20	23	demand	demand	NOUN
fbem-10374	20	24	.	.	PUNCT
fbem-10374	21	1	many	many	ADJ
fbem-10374	21	2	regions	region	NOUN
fbem-10374	21	3	have	have	AUX
fbem-10374	21	4	outdated	outdate	VERB
fbem-10374	21	5	and	and	CCONJ
fbem-10374	21	6	small	small	ADJ
fbem-10374	21	7	-	-	PUNCT
fbem-10374	21	8	scale	scale	NOUN
fbem-10374	21	9	elderly	elderly	ADJ
fbem-10374	21	10	care	care	NOUN
fbem-10374	21	11	institutions	institution	NOUN
fbem-10374	21	12	with	with	ADP
fbem-10374	21	13	inadequate	inadequate	ADJ
fbem-10374	21	14	service	service	NOUN
fbem-10374	21	15	quality	quality	NOUN
fbem-10374	21	16	.	.	PUNCT
fbem-10374	22	1	as	as	ADP
fbem-10374	22	2	a	a	DET
fbem-10374	22	3	result	result	NOUN
fbem-10374	22	4	,	,	PUNCT
fbem-10374	22	5	some	some	DET
fbem-10374	22	6	elderly	elderly	ADJ
fbem-10374	22	7	individuals	individual	NOUN
fbem-10374	22	8	are	be	AUX
fbem-10374	22	9	even	even	ADV
fbem-10374	22	10	left	leave	VERB
fbem-10374	22	11	to	to	PART
fbem-10374	22	12	take	take	VERB
fbem-10374	22	13	care	care	NOUN
fbem-10374	22	14	of	of	ADP
fbem-10374	22	15	themselves	themselves	PRON
fbem-10374	22	16	at	at	ADP
fbem-10374	22	17	home	home	NOUN
fbem-10374	22	18	.	.	PUNCT
fbem-10374	23	1	low	low	ADJ
fbem-10374	23	2	quality	quality	NOUN
fbem-10374	23	3	of	of	ADP
fbem-10374	23	4	elderly	elderly	ADJ
fbem-10374	23	5	care	care	NOUN
fbem-10374	23	6	services	service	NOUN
fbem-10374	23	7	:	:	PUNCT
fbem-10374	23	8	in	in	ADP
fbem-10374	23	9	elderly	elderly	ADJ
fbem-10374	23	10	care	care	NOUN
fbem-10374	23	11	institutions	institution	NOUN
fbem-10374	23	12	,	,	PUNCT
fbem-10374	23	13	seniors	senior	NOUN
fbem-10374	23	14	require	require	VERB
fbem-10374	23	15	more	more	ADJ
fbem-10374	23	16	than	than	ADP
fbem-10374	23	17	just	just	ADV
fbem-10374	23	18	accommodation	accommodation	NOUN
fbem-10374	23	19	;	;	PUNCT
fbem-10374	23	20	they	they	PRON
fbem-10374	23	21	need	need	VERB
fbem-10374	23	22	personalized	personalized	ADJ
fbem-10374	23	23	services	service	NOUN
fbem-10374	23	24	and	and	CCONJ
fbem-10374	23	25	compassionate	compassionate	ADJ
fbem-10374	23	26	care	care	NOUN
fbem-10374	23	27	.	.	PUNCT
fbem-10374	24	1	however	however	ADV
fbem-10374	24	2	,	,	PUNCT
fbem-10374	24	3	presently	presently	ADV
fbem-10374	24	4	,	,	PUNCT
fbem-10374	24	5	many	many	ADJ
fbem-10374	24	6	elderly	elderly	ADJ
fbem-10374	24	7	care	care	NOUN
fbem-10374	24	8	institutions	institution	NOUN
fbem-10374	24	9	suffer	suffer	VERB
fbem-10374	24	10	from	from	ADP
fbem-10374	24	11	low	low	ADJ
fbem-10374	24	12	service	service	NOUN
fbem-10374	24	13	quality	quality	NOUN
fbem-10374	24	14	,	,	PUNCT
fbem-10374	24	15	poor	poor	ADJ
fbem-10374	24	16	attitudes	attitude	NOUN
fbem-10374	24	17	,	,	PUNCT
fbem-10374	24	18	a	a	DET
fbem-10374	24	19	lack	lack	NOUN
fbem-10374	24	20	of	of	ADP
fbem-10374	24	21	skilled	skilled	ADJ
fbem-10374	24	22	nursing	nursing	NOUN
fbem-10374	24	23	staff	staff	NOUN
fbem-10374	24	24	,	,	PUNCT
fbem-10374	24	25	and	and	CCONJ
fbem-10374	24	26	even	even	ADV
fbem-10374	24	27	instances	instance	NOUN
fbem-10374	24	28	of	of	ADP
fbem-10374	24	29	elder	eld	ADJ
fbem-10374	24	30	abuse	abuse	NOUN
fbem-10374	24	31	.	.	PUNCT
fbem-10374	25	1	1.2	1.2	NUM
fbem-10374	25	2	.	.	PUNCT
fbem-10374	26	1	the	the	DET
fbem-10374	26	2	number	number	NOUN
fbem-10374	26	3	of	of	ADP
fbem-10374	26	4	elderly	elderly	ADJ
fbem-10374	26	5	care	care	NOUN
fbem-10374	26	6	workers	worker	NOUN
fbem-10374	26	7	is	be	AUX
fbem-10374	26	8	insufficient	insufficient	ADJ
fbem-10374	26	9	the	the	DET
fbem-10374	26	10	field	field	NOUN
fbem-10374	26	11	of	of	ADP
fbem-10374	26	12	elderly	elderly	ADJ
fbem-10374	26	13	care	care	NOUN
fbem-10374	26	14	services	service	NOUN
fbem-10374	26	15	encompasses	encompass	VERB
fbem-10374	26	16	a	a	DET
fbem-10374	26	17	wide	wide	ADJ
fbem-10374	26	18	range	range	NOUN
fbem-10374	26	19	of	of	ADP
fbem-10374	26	20	areas	area	NOUN
fbem-10374	26	21	,	,	PUNCT
fbem-10374	26	22	including	include	VERB
fbem-10374	26	23	daily	daily	ADJ
fbem-10374	26	24	living	living	NOUN
fbem-10374	26	25	assistance	assistance	NOUN
fbem-10374	26	26	,	,	PUNCT
fbem-10374	26	27	meal	meal	NOUN
fbem-10374	26	28	delivery	delivery	NOUN
fbem-10374	26	29	,	,	PUNCT
fbem-10374	26	30	health	health	NOUN
fbem-10374	26	31	promotion	promotion	NOUN
fbem-10374	26	32	,	,	PUNCT
fbem-10374	26	33	health	health	NOUN
fbem-10374	26	34	consulting	consulting	NOUN
fbem-10374	26	35	,	,	PUNCT
fbem-10374	26	36	disease	disease	NOUN
fbem-10374	26	37	prevention	prevention	NOUN
fbem-10374	26	38	,	,	PUNCT
fbem-10374	26	39	healthcare	healthcare	PROPN
fbem-10374	26	40	,	,	PUNCT
fbem-10374	26	41	medical	medical	ADJ
fbem-10374	26	42	rehabilitation	rehabilitation	NOUN
fbem-10374	26	43	,	,	PUNCT
fbem-10374	26	44	nursing	nursing	NOUN
fbem-10374	26	45	care	care	NOUN
fbem-10374	26	46	,	,	PUNCT
fbem-10374	26	47	wellness	wellness	NOUN
fbem-10374	26	48	management	management	NOUN
fbem-10374	26	49	,	,	PUNCT
fbem-10374	26	50	home	home	NOUN
fbem-10374	26	51	care	care	NOUN
fbem-10374	26	52	,	,	PUNCT
fbem-10374	26	53	long	long	ADJ
fbem-10374	26	54	-	-	PUNCT
fbem-10374	26	55	term	term	NOUN
fbem-10374	26	56	care	care	NOUN
fbem-10374	26	57	insurance	insurance	NOUN
fbem-10374	26	58	,	,	PUNCT
fbem-10374	26	59	household	household	NOUN
fbem-10374	26	60	services	service	NOUN
fbem-10374	26	61	,	,	PUNCT
fbem-10374	26	62	elderly	elderly	ADJ
fbem-10374	26	63	products	product	NOUN
fbem-10374	26	64	,	,	PUNCT
fbem-10374	26	65	retirement	retirement	NOUN
fbem-10374	26	66	insurance	insurance	NOUN
fbem-10374	26	67	,	,	PUNCT
fbem-10374	26	68	and	and	CCONJ
fbem-10374	26	69	cultural	cultural	ADJ
fbem-10374	26	70	activities	activity	NOUN
fbem-10374	26	71	.	.	PUNCT
fbem-10374	27	1	the	the	DET
fbem-10374	27	2	demand	demand	NOUN
fbem-10374	27	3	for	for	ADP
fbem-10374	27	4	elderly	elderly	ADJ
fbem-10374	27	5	care	care	NOUN
fbem-10374	27	6	services	service	NOUN
fbem-10374	27	7	requires	require	VERB
fbem-10374	27	8	a	a	DET
fbem-10374	27	9	significant	significant	ADJ
fbem-10374	27	10	number	number	NOUN
fbem-10374	27	11	of	of	ADP
fbem-10374	27	12	care	care	NOUN
fbem-10374	27	13	providers	provider	NOUN
fbem-10374	27	14	.	.	PUNCT
fbem-10374	28	1	according	accord	VERB
fbem-10374	28	2	to	to	ADP
fbem-10374	28	3	statistics	statistic	NOUN
fbem-10374	28	4	,	,	PUNCT
fbem-10374	28	5	there	there	PRON
fbem-10374	28	6	are	be	VERB
fbem-10374	28	7	currently	currently	ADV
fbem-10374	28	8	78	78	NUM
fbem-10374	28	9	full	full	ADJ
fbem-10374	28	10	-	-	PUNCT
fbem-10374	28	11	time	time	NOUN
fbem-10374	28	12	elderly	elderly	ADJ
fbem-10374	28	13	care	care	NOUN
fbem-10374	28	14	professionals	professional	NOUN
fbem-10374	28	15	per	per	ADP
fbem-10374	28	16	1,000	1,000	NUM
fbem-10374	28	17	elderly	elderly	ADJ
fbem-10374	28	18	individuals	individual	NOUN
fbem-10374	28	19	,	,	PUNCT
fbem-10374	28	20	while	while	SCONJ
fbem-10374	28	21	the	the	DET
fbem-10374	28	22	united	united	PROPN
fbem-10374	28	23	nations	nations	PROPN
fbem-10374	28	24	recommends	recommend	VERB
fbem-10374	28	25	a	a	DET
fbem-10374	28	26	ratio	ratio	NOUN
fbem-10374	28	27	of	of	ADP
fbem-10374	28	28	at	at	ADV
fbem-10374	28	29	least	least	ADJ
fbem-10374	28	30	1	1	NUM
fbem-10374	28	31	full	full	ADJ
fbem-10374	28	32	-	-	PUNCT
fbem-10374	28	33	time	time	NOUN
fbem-10374	28	34	elderly	elderly	ADJ
fbem-10374	28	35	care	care	NOUN
fbem-10374	28	36	professional	professional	ADJ
fbem-10374	28	37	per	per	ADP
fbem-10374	28	38	100	100	NUM
fbem-10374	28	39	elderly	elderly	ADJ
fbem-10374	28	40	individuals	individual	NOUN
fbem-10374	28	41	.	.	PUNCT
fbem-10374	29	1	therefore	therefore	ADV
fbem-10374	29	2	,	,	PUNCT
fbem-10374	29	3	the	the	DET
fbem-10374	29	4	chinese	chinese	ADJ
fbem-10374	29	5	elderly	elderly	ADJ
fbem-10374	29	6	care	care	NOUN
fbem-10374	29	7	service	service	NOUN
fbem-10374	29	8	industry	industry	NOUN
fbem-10374	29	9	needs	need	VERB
fbem-10374	29	10	to	to	PART
fbem-10374	29	11	increase	increase	VERB
fbem-10374	29	12	recruitment	recruitment	NOUN
fbem-10374	29	13	and	and	CCONJ
fbem-10374	29	14	training	training	NOUN
fbem-10374	29	15	efforts	effort	NOUN
fbem-10374	29	16	to	to	PART
fbem-10374	29	17	meet	meet	VERB
fbem-10374	29	18	the	the	DET
fbem-10374	29	19	growing	grow	VERB
fbem-10374	29	20	demand	demand	NOUN
fbem-10374	29	21	.	.	PUNCT
fbem-10374	30	1	1.3	1.3	NUM
fbem-10374	30	2	.	.	PUNCT
fbem-10374	31	1	elderly	elderly	ADJ
fbem-10374	31	2	care	care	NOUN
fbem-10374	31	3	services	service	NOUN
fbem-10374	31	4	cost	cost	VERB
fbem-10374	31	5	a	a	DET
fbem-10374	31	6	lot	lot	NOUN
fbem-10374	31	7	elderly	elderly	ADJ
fbem-10374	31	8	care	care	NOUN
fbem-10374	31	9	services	service	NOUN
fbem-10374	31	10	are	be	AUX
fbem-10374	31	11	long	long	ADJ
fbem-10374	31	12	-	-	PUNCT
fbem-10374	31	13	term	term	NOUN
fbem-10374	31	14	and	and	CCONJ
fbem-10374	31	15	high	high	ADJ
fbem-10374	31	16	-	-	PUNCT
fbem-10374	31	17	cost	cost	NOUN
fbem-10374	31	18	social	social	ADJ
fbem-10374	31	19	services	service	NOUN
fbem-10374	31	20	.	.	PUNCT
fbem-10374	32	1	due	due	ADP
fbem-10374	32	2	to	to	ADP
fbem-10374	32	3	the	the	DET
fbem-10374	32	4	lack	lack	NOUN
fbem-10374	32	5	of	of	ADP
fbem-10374	32	6	market	market	NOUN
fbem-10374	32	7	competition	competition	NOUN
fbem-10374	32	8	and	and	CCONJ
fbem-10374	32	9	government	government	NOUN
fbem-10374	32	10	subsidies	subsidy	NOUN
fbem-10374	32	11	,	,	PUNCT
fbem-10374	32	12	the	the	DET
fbem-10374	32	13	cost	cost	NOUN
fbem-10374	32	14	of	of	ADP
fbem-10374	32	15	elderly	elderly	ADJ
fbem-10374	32	16	care	care	NOUN
fbem-10374	32	17	services	service	NOUN
fbem-10374	32	18	is	be	AUX
fbem-10374	32	19	prohibitively	prohibitively	ADV
fbem-10374	32	20	high	high	ADJ
fbem-10374	32	21	,	,	PUNCT
fbem-10374	32	22	exceeding	exceed	VERB
fbem-10374	32	23	the	the	DET
fbem-10374	32	24	financial	financial	ADJ
fbem-10374	32	25	capabilities	capability	NOUN
fbem-10374	32	26	of	of	ADP
fbem-10374	32	27	many	many	ADJ
fbem-10374	32	28	elderly	elderly	ADJ
fbem-10374	32	29	individuals	individual	NOUN
fbem-10374	32	30	.	.	PUNCT
fbem-10374	33	1	based	base	VERB
fbem-10374	33	2	on	on	ADP
fbem-10374	33	3	the	the	DET
fbem-10374	33	4	aforementioned	aforementioned	ADJ
fbem-10374	33	5	issues	issue	NOUN
fbem-10374	33	6	,	,	PUNCT
fbem-10374	33	7	this	this	DET
fbem-10374	33	8	article	article	NOUN
fbem-10374	33	9	explores	explore	VERB
fbem-10374	33	10	investors	investor	NOUN
fbem-10374	33	11	'	'	PART
fbem-10374	33	12	understanding	understanding	NOUN
fbem-10374	33	13	,	,	PUNCT
fbem-10374	33	14	investment	investment	NOUN
fbem-10374	33	15	experience	experience	NOUN
fbem-10374	33	16	,	,	PUNCT
fbem-10374	33	17	and	and	CCONJ
fbem-10374	33	18	investment	investment	NOUN
fbem-10374	33	19	amounts	amount	VERB
fbem-10374	33	20	in	in	ADP
fbem-10374	33	21	the	the	DET
fbem-10374	33	22	elderly	elderly	ADJ
fbem-10374	33	23	care	care	NOUN
fbem-10374	33	24	service	service	NOUN
fbem-10374	33	25	industry	industry	NOUN
fbem-10374	33	26	.	.	PUNCT
fbem-10374	34	1	through	through	ADP
fbem-10374	34	2	a	a	DET
fbem-10374	34	3	questionnaire	questionnaire	NOUN
fbem-10374	34	4	survey	survey	NOUN
fbem-10374	34	5	,	,	PUNCT
fbem-10374	34	6	it	it	PRON
fbem-10374	34	7	conducts	conduct	VERB
fbem-10374	34	8	correlation	correlation	NOUN
fbem-10374	34	9	analysis	analysis	NOUN
fbem-10374	34	10	and	and	CCONJ
fbem-10374	34	11	regression	regression	VERB
fbem-10374	34	12	statistical	statistical	ADJ
fbem-10374	34	13	analysis	analysis	NOUN
fbem-10374	34	14	to	to	PART
fbem-10374	34	15	study	study	VERB
fbem-10374	34	16	the	the	DET
fbem-10374	34	17	relationship	relationship	NOUN
fbem-10374	34	18	between	between	ADP
fbem-10374	34	19	investors	investor	NOUN
fbem-10374	34	20	'	'	PART
fbem-10374	34	21	understanding	understanding	NOUN
fbem-10374	34	22	and	and	CCONJ
fbem-10374	34	23	concerns	concern	NOUN
fbem-10374	34	24	regarding	regard	VERB
fbem-10374	34	25	value	value	NOUN
fbem-10374	34	26	-	-	PUNCT
fbem-10374	34	27	added	add	VERB
fbem-10374	34	28	tax	tax	NOUN
fbem-10374	34	29	,	,	PUNCT
fbem-10374	34	30	corporate	corporate	ADJ
fbem-10374	34	31	income	income	NOUN
fbem-10374	34	32	tax	tax	NOUN
fbem-10374	34	33	,	,	PUNCT
fbem-10374	34	34	deed	deed	NOUN
fbem-10374	34	35	tax	tax	NOUN
fbem-10374	34	36	,	,	PUNCT
fbem-10374	34	37	property	property	NOUN
fbem-10374	34	38	tax	tax	NOUN
fbem-10374	34	39	,	,	PUNCT
fbem-10374	34	40	and	and	CCONJ
fbem-10374	34	41	urban	urban	ADJ
fbem-10374	34	42	land	land	NOUN
fbem-10374	34	43	use	use	NOUN
fbem-10374	34	44	tax	tax	NOUN
fbem-10374	34	45	,	,	PUNCT
fbem-10374	34	46	as	as	ADV
fbem-10374	34	47	well	well	ADV
fbem-10374	34	48	as	as	ADP
fbem-10374	34	49	the	the	DET
fbem-10374	34	50	impact	impact	NOUN
fbem-10374	34	51	of	of	ADP
fbem-10374	34	52	various	various	ADJ
fbem-10374	34	53	tax	tax	NOUN
fbem-10374	34	54	policies	policy	NOUN
fbem-10374	34	55	on	on	ADP
fbem-10374	34	56	the	the	DET
fbem-10374	34	57	elderly	elderly	ADJ
fbem-10374	34	58	care	care	NOUN
fbem-10374	34	59	service	service	NOUN
fbem-10374	34	60	industry	industry	NOUN
fbem-10374	34	61	.	.	PUNCT
fbem-10374	35	1	2	2	X
fbem-10374	35	2	.	.	X
fbem-10374	35	3	population	population	NOUN
fbem-10374	35	4	aging	age	VERB
fbem-10374	35	5	background	background	NOUN
fbem-10374	35	6	2.1	2.1	NUM
fbem-10374	35	7	.	.	PUNCT
fbem-10374	36	1	aging	aging	NOUN
fbem-10374	36	2	of	of	ADP
fbem-10374	36	3	population	population	NOUN
fbem-10374	36	4	population	population	NOUN
fbem-10374	36	5	aging	aging	NOUN
fbem-10374	36	6	refers	refer	VERB
fbem-10374	36	7	to	to	ADP
fbem-10374	36	8	the	the	DET
fbem-10374	36	9	dynamic	dynamic	ADJ
fbem-10374	36	10	process	process	NOUN
fbem-10374	36	11	in	in	ADP
fbem-10374	36	12	which	which	PRON
fbem-10374	36	13	the	the	DET
fbem-10374	36	14	proportion	proportion	NOUN
fbem-10374	36	15	of	of	ADP
fbem-10374	36	16	the	the	DET
fbem-10374	36	17	elderly	elderly	ADJ
fbem-10374	36	18	population	population	NOUN
fbem-10374	36	19	increases	increase	VERB
fbem-10374	36	20	correspondingly	correspondingly	ADV
fbem-10374	36	21	due	due	ADJ
fbem-10374	36	22	to	to	ADP
fbem-10374	36	23	a	a	DET
fbem-10374	36	24	decrease	decrease	NOUN
fbem-10374	36	25	in	in	ADP
fbem-10374	36	26	the	the	DET
fbem-10374	36	27	birth	birth	NOUN
fbem-10374	36	28	rate	rate	NOUN
fbem-10374	36	29	and	and	CCONJ
fbem-10374	36	30	an	an	DET
fbem-10374	36	31	increase	increase	NOUN
fbem-10374	36	32	in	in	ADP
fbem-10374	36	33	life	life	NOUN
fbem-10374	36	34	expectancy	expectancy	NOUN
fbem-10374	36	35	,	,	PUNCT
fbem-10374	36	36	resulting	result	VERB
fbem-10374	36	37	in	in	ADP
fbem-10374	36	38	a	a	DET
fbem-10374	36	39	decrease	decrease	NOUN
fbem-10374	36	40	in	in	ADP
fbem-10374	36	41	the	the	DET
fbem-10374	36	42	number	number	NOUN
fbem-10374	36	43	of	of	ADP
fbem-10374	36	44	young	young	ADJ
fbem-10374	36	45	population	population	NOUN
fbem-10374	36	46	and	and	CCONJ
fbem-10374	36	47	an	an	DET
fbem-10374	36	48	increase	increase	NOUN
fbem-10374	36	49	in	in	ADP
fbem-10374	36	50	the	the	DET
fbem-10374	36	51	number	number	NOUN
fbem-10374	36	52	of	of	ADP
fbem-10374	36	53	older	old	ADJ
fbem-10374	36	54	population	population	NOUN
fbem-10374	36	55	.	.	PUNCT
fbem-10374	37	1	according	accord	VERB
fbem-10374	37	2	to	to	ADP
fbem-10374	37	3	the	the	DET
fbem-10374	37	4	united	united	PROPN
fbem-10374	37	5	nations	nations	PROPN
fbem-10374	37	6	'	'	PART
fbem-10374	37	7	classification	classification	NOUN
fbem-10374	37	8	criteria	criterion	NOUN
fbem-10374	37	9	for	for	ADP
fbem-10374	37	10	aging	aging	NOUN
fbem-10374	37	11	,	,	PUNCT
fbem-10374	37	12	a	a	DET
fbem-10374	37	13	country	country	NOUN
fbem-10374	37	14	is	be	AUX
fbem-10374	37	15	considered	consider	VERB
fbem-10374	37	16	mildly	mildly	ADV
fbem-10374	37	17	aging	aging	NOUN
fbem-10374	37	18	when	when	SCONJ
fbem-10374	37	19	the	the	DET
fbem-10374	37	20	proportion	proportion	NOUN
fbem-10374	37	21	of	of	ADP
fbem-10374	37	22	the	the	DET
fbem-10374	37	23	population	population	NOUN
fbem-10374	37	24	aged	age	VERB
fbem-10374	37	25	60	60	NUM
fbem-10374	37	26	and	and	CCONJ
fbem-10374	37	27	above	above	ADP
fbem-10374	37	28	exceeds	exceed	VERB
fbem-10374	37	29	10	10	NUM
fbem-10374	37	30	%	%	NOUN
fbem-10374	37	31	or	or	CCONJ
fbem-10374	37	32	the	the	DET
fbem-10374	37	33	proportion	proportion	NOUN
fbem-10374	37	34	of	of	ADP
fbem-10374	37	35	the	the	DET
fbem-10374	37	36	population	population	NOUN
fbem-10374	37	37	aged	age	VERB
fbem-10374	37	38	65	65	NUM
fbem-10374	37	39	and	and	CCONJ
fbem-10374	37	40	above	above	ADP
fbem-10374	37	41	exceeds	exceed	NOUN
fbem-10374	37	42	7	7	NUM
fbem-10374	37	43	%	%	NOUN
fbem-10374	37	44	;	;	PUNCT
fbem-10374	37	45	moderately	moderately	ADV
fbem-10374	37	46	aging	age	VERB
fbem-10374	37	47	when	when	SCONJ
fbem-10374	37	48	the	the	DET
fbem-10374	37	49	proportion	proportion	NOUN
fbem-10374	37	50	of	of	ADP
fbem-10374	37	51	the	the	DET
fbem-10374	37	52	population	population	NOUN
fbem-10374	37	53	aged	age	VERB
fbem-10374	37	54	60	60	NUM
fbem-10374	37	55	and	and	CCONJ
fbem-10374	37	56	above	above	ADP
fbem-10374	37	57	exceeds	exceed	NOUN
fbem-10374	37	58	20	20	NUM
fbem-10374	37	59	%	%	NOUN
fbem-10374	37	60	or	or	CCONJ
fbem-10374	37	61	the	the	DET
fbem-10374	37	62	proportion	proportion	NOUN
fbem-10374	37	63	of	of	ADP
fbem-10374	37	64	the	the	DET
fbem-10374	37	65	population	population	NOUN
fbem-10374	37	66	aged	age	VERB
fbem-10374	37	67	65	65	NUM
fbem-10374	37	68	and	and	CCONJ
fbem-10374	37	69	above	above	ADP
fbem-10374	37	70	exceeds	exceed	NOUN
fbem-10374	37	71	14	14	NUM
fbem-10374	37	72	%	%	NOUN
fbem-10374	37	73	;	;	PUNCT
fbem-10374	37	74	and	and	CCONJ
fbem-10374	37	75	severely	severely	ADV
fbem-10374	37	76	aging	age	VERB
fbem-10374	37	77	when	when	SCONJ
fbem-10374	37	78	the	the	DET
fbem-10374	37	79	proportion	proportion	NOUN
fbem-10374	37	80	of	of	ADP
fbem-10374	37	81	the	the	DET
fbem-10374	37	82	population	population	NOUN
fbem-10374	37	83	aged	age	VERB
fbem-10374	37	84	60	60	NUM
fbem-10374	37	85	and	and	CCONJ
fbem-10374	37	86	above	above	ADP
fbem-10374	37	87	exceeds	exceed	NOUN
fbem-10374	37	88	30	30	NUM
fbem-10374	37	89	%	%	NOUN
fbem-10374	37	90	or	or	CCONJ
fbem-10374	37	91	the	the	DET
fbem-10374	37	92	proportion	proportion	NOUN
fbem-10374	37	93	of	of	ADP
fbem-10374	37	94	the	the	DET
fbem-10374	37	95	population	population	NOUN
fbem-10374	37	96	aged	age	VERB
fbem-10374	37	97	65	65	NUM
fbem-10374	37	98	and	and	CCONJ
fbem-10374	37	99	above	above	ADP
fbem-10374	37	100	exceeds	exceed	VERB
fbem-10374	37	101	21	21	NUM
fbem-10374	37	102	%	%	NOUN
fbem-10374	37	103	.	.	PUNCT
fbem-10374	38	1	in	in	ADP
fbem-10374	38	2	china	china	PROPN
fbem-10374	38	3	,	,	PUNCT
fbem-10374	38	4	the	the	DET
fbem-10374	38	5	proportion	proportion	NOUN
fbem-10374	38	6	of	of	ADP
fbem-10374	38	7	the	the	DET
fbem-10374	38	8	population	population	NOUN
fbem-10374	38	9	aged	age	VERB
fbem-10374	38	10	65	65	NUM
fbem-10374	38	11	and	and	CCONJ
fbem-10374	38	12	above	above	ADV
fbem-10374	38	13	reached	reach	VERB
fbem-10374	38	14	7	7	NUM
fbem-10374	38	15	%	%	NOUN
fbem-10374	38	16	in	in	ADP
fbem-10374	38	17	the	the	DET
fbem-10374	38	18	year	year	NOUN
fbem-10374	38	19	2000	2000	NUM
fbem-10374	38	20	,	,	PUNCT
fbem-10374	38	21	officially	officially	ADV
fbem-10374	38	22	entering	enter	VERB
fbem-10374	38	23	an	an	DET
fbem-10374	38	24	aging	age	VERB
fbem-10374	38	25	society	society	NOUN
fbem-10374	38	26	.	.	PUNCT
fbem-10374	39	1	in	in	ADP
fbem-10374	39	2	2021	2021	NUM
fbem-10374	39	3	,	,	PUNCT
fbem-10374	39	4	the	the	DET
fbem-10374	39	5	proportion	proportion	NOUN
fbem-10374	39	6	of	of	ADP
fbem-10374	39	7	the	the	DET
fbem-10374	39	8	population	population	NOUN
fbem-10374	39	9	aged	age	VERB
fbem-10374	39	10	65	65	NUM
fbem-10374	39	11	and	and	CCONJ
fbem-10374	39	12	above	above	ADV
fbem-10374	39	13	surpassed	surpass	VERB
fbem-10374	39	14	14	14	NUM
fbem-10374	39	15	%	%	NOUN
fbem-10374	39	16	,	,	PUNCT
fbem-10374	39	17	indicating	indicate	VERB
fbem-10374	39	18	a	a	DET
fbem-10374	39	19	moderate	moderate	ADJ
fbem-10374	39	20	aging	age	VERB
fbem-10374	39	21	society	society	NOUN
fbem-10374	39	22	.	.	PUNCT
fbem-10374	40	1	by	by	ADP
fbem-10374	40	2	the	the	DET
fbem-10374	40	3	end	end	NOUN
fbem-10374	40	4	of	of	ADP
fbem-10374	40	5	2022	2022	NUM
fbem-10374	40	6	,	,	PUNCT
fbem-10374	40	7	china	china	PROPN
fbem-10374	40	8	's	's	PART
fbem-10374	40	9	total	total	ADJ
fbem-10374	40	10	population	population	NOUN
fbem-10374	40	11	was	be	AUX
fbem-10374	40	12	1,411.74	1,411.74	NUM
fbem-10374	40	13	million	million	NUM
fbem-10374	40	14	,	,	PUNCT
fbem-10374	40	15	with	with	ADP
fbem-10374	40	16	209.78	209.78	NUM
fbem-10374	40	17	million	million	NUM
fbem-10374	40	18	people	people	NOUN
fbem-10374	40	19	aged	age	VERB
fbem-10374	40	20	65	65	NUM
fbem-10374	40	21	and	and	CCONJ
fbem-10374	40	22	above	above	ADV
fbem-10374	40	23	,	,	PUNCT
fbem-10374	40	24	accounting	account	VERB
fbem-10374	40	25	for	for	ADP
fbem-10374	40	26	14.86	14.86	NUM
fbem-10374	40	27	%	%	NOUN
fbem-10374	40	28	of	of	ADP
fbem-10374	40	29	the	the	DET
fbem-10374	40	30	total	total	ADJ
fbem-10374	40	31	population	population	NOUN
fbem-10374	40	32	.	.	PUNCT
fbem-10374	41	1	china	china	PROPN
fbem-10374	41	2	not	not	PART
fbem-10374	41	3	only	only	ADV
fbem-10374	41	4	has	have	VERB
fbem-10374	41	5	a	a	DET
fbem-10374	41	6	large	large	ADJ
fbem-10374	41	7	elderly	elderly	ADJ
fbem-10374	41	8	population	population	NOUN
fbem-10374	41	9	base	base	NOUN
fbem-10374	41	10	but	but	CCONJ
fbem-10374	41	11	also	also	ADV
fbem-10374	41	12	experiences	experience	VERB
fbem-10374	41	13	rapid	rapid	ADJ
fbem-10374	41	14	aging	aging	NOUN
fbem-10374	41	15	.	.	PUNCT
fbem-10374	42	1	some	some	DET
fbem-10374	42	2	developed	develop	VERB
fbem-10374	42	3	countries	country	NOUN
fbem-10374	42	4	took	take	VERB
fbem-10374	42	5	the	the	DET
fbem-10374	42	6	following	follow	VERB
fbem-10374	42	7	number	number	NOUN
fbem-10374	42	8	of	of	ADP
fbem-10374	42	9	years	year	NOUN
fbem-10374	42	10	to	to	PART
fbem-10374	42	11	transition	transition	VERB
fbem-10374	42	12	from	from	ADP
fbem-10374	42	13	an	an	DET
fbem-10374	42	14	aging	age	VERB
fbem-10374	42	15	society	society	NOUN
fbem-10374	42	16	to	to	ADP
fbem-10374	42	17	a	a	DET
fbem-10374	42	18	moderately	moderately	ADV
fbem-10374	42	19	aging	age	VERB
fbem-10374	42	20	society	society	NOUN
fbem-10374	42	21	:	:	PUNCT
fbem-10374	42	22	france	france	PROPN
fbem-10374	42	23	(	(	PUNCT
fbem-10374	42	24	115	115	NUM
fbem-10374	42	25	years	year	NOUN
fbem-10374	42	26	)	)	PUNCT
fbem-10374	42	27	,	,	PUNCT
fbem-10374	42	28	sweden	sweden	PROPN
fbem-10374	42	29	(	(	PUNCT
fbem-10374	42	30	85	85	NUM
fbem-10374	42	31	years	year	NOUN
fbem-10374	42	32	)	)	PUNCT
fbem-10374	42	33	,	,	PUNCT
fbem-10374	42	34	the	the	DET
fbem-10374	42	35	united	united	PROPN
fbem-10374	42	36	states	states	PROPN
fbem-10374	42	37	(	(	PUNCT
fbem-10374	42	38	69	69	NUM
fbem-10374	42	39	years	year	NOUN
fbem-10374	42	40	)	)	PUNCT
fbem-10374	42	41	,	,	PUNCT
fbem-10374	42	42	and	and	CCONJ
fbem-10374	42	43	even	even	ADV
fbem-10374	42	44	japan	japan	PROPN
fbem-10374	42	45	,	,	PUNCT
fbem-10374	42	46	which	which	PRON
fbem-10374	42	47	experienced	experience	VERB
fbem-10374	42	48	rapid	rapid	ADJ
fbem-10374	42	49	population	population	NOUN
fbem-10374	42	50	aging	aging	NOUN
fbem-10374	42	51	,	,	PUNCT
fbem-10374	42	52	took	take	VERB
fbem-10374	42	53	26	26	NUM
fbem-10374	42	54	years	year	NOUN
fbem-10374	42	55	,	,	PUNCT
fbem-10374	42	56	while	while	SCONJ
fbem-10374	42	57	china	china	PROPN
fbem-10374	42	58	accomplished	accomplish	VERB
fbem-10374	42	59	this	this	DET
fbem-10374	42	60	transition	transition	NOUN
fbem-10374	42	61	in	in	ADP
fbem-10374	42	62	just	just	ADV
fbem-10374	42	63	22	22	NUM
fbem-10374	42	64	years	year	NOUN
fbem-10374	42	65	.	.	PUNCT
fbem-10374	43	1	this	this	PRON
fbem-10374	43	2	demonstrates	demonstrate	VERB
fbem-10374	43	3	the	the	DET
fbem-10374	43	4	fast	fast	ADJ
fbem-10374	43	5	pace	pace	NOUN
fbem-10374	43	6	of	of	ADP
fbem-10374	43	7	aging	aging	NOUN
fbem-10374	43	8	in	in	ADP
fbem-10374	43	9	china	china	PROPN
fbem-10374	43	10	.	.	PUNCT
fbem-10374	44	1	figure	figure	VERB
fbem-10374	44	2	2	2	NUM
fbem-10374	44	3	.	.	NOUN
fbem-10374	44	4	proportion	proportion	NOUN
fbem-10374	44	5	of	of	ADP
fbem-10374	44	6	population	population	NOUN
fbem-10374	44	7	aged	aged	ADJ
fbem-10374	44	8	65	65	NUM
fbem-10374	44	9	and	and	CCONJ
fbem-10374	44	10	above	above	ADV
fbem-10374	44	11	(	(	PUNCT
fbem-10374	44	12	%	%	INTJ
fbem-10374	44	13	)	)	PUNCT
fbem-10374	44	14	222	222	NUM
fbem-10374	44	15	2.2	2.2	NUM
fbem-10374	44	16	.	.	PUNCT
fbem-10374	45	1	old	old	ADJ
fbem-10374	45	2	-	-	PUNCT
fbem-10374	45	3	age	age	NOUN
fbem-10374	45	4	dependency	dependency	NOUN
fbem-10374	45	5	ratio	ratio	NOUN
fbem-10374	45	6	old	old	ADJ
fbem-10374	45	7	-	-	PUNCT
fbem-10374	45	8	age	age	NOUN
fbem-10374	45	9	dependency	dependency	NOUN
fbem-10374	45	10	ratio	ratio	NOUN
fbem-10374	45	11	,	,	PUNCT
fbem-10374	45	12	also	also	ADV
fbem-10374	45	13	known	know	VERB
fbem-10374	45	14	as	as	ADP
fbem-10374	45	15	the	the	DET
fbem-10374	45	16	elderly	elderly	ADJ
fbem-10374	45	17	support	support	NOUN
fbem-10374	45	18	ratio	ratio	NOUN
fbem-10374	45	19	,	,	PUNCT
fbem-10374	45	20	refers	refer	VERB
fbem-10374	45	21	to	to	ADP
fbem-10374	45	22	the	the	DET
fbem-10374	45	23	ratio	ratio	NOUN
fbem-10374	45	24	between	between	ADP
fbem-10374	45	25	the	the	DET
fbem-10374	45	26	number	number	NOUN
fbem-10374	45	27	of	of	ADP
fbem-10374	45	28	elderly	elderly	ADJ
fbem-10374	45	29	individuals	individual	NOUN
fbem-10374	45	30	and	and	CCONJ
fbem-10374	45	31	the	the	DET
fbem-10374	45	32	working	work	VERB
fbem-10374	45	33	-	-	PUNCT
fbem-10374	45	34	age	age	NOUN
fbem-10374	45	35	population	population	NOUN
fbem-10374	45	36	in	in	ADP
fbem-10374	45	37	a	a	DET
fbem-10374	45	38	given	give	VERB
fbem-10374	45	39	population	population	NOUN
fbem-10374	45	40	,	,	PUNCT
fbem-10374	45	41	usually	usually	ADV
fbem-10374	45	42	expressed	express	VERB
fbem-10374	45	43	as	as	ADP
fbem-10374	45	44	a	a	DET
fbem-10374	45	45	percentage	percentage	NOUN
fbem-10374	45	46	.	.	PUNCT
fbem-10374	46	1	in	in	ADP
fbem-10374	46	2	2021	2021	NUM
fbem-10374	46	3	,	,	PUNCT
fbem-10374	46	4	the	the	DET
fbem-10374	46	5	population	population	NOUN
fbem-10374	46	6	aged	age	VERB
fbem-10374	46	7	65	65	NUM
fbem-10374	46	8	and	and	CCONJ
fbem-10374	46	9	above	above	ADV
fbem-10374	46	10	in	in	ADP
fbem-10374	46	11	china	china	PROPN
fbem-10374	46	12	reached	reach	VERB
fbem-10374	46	13	212	212	NUM
fbem-10374	46	14	million	million	NUM
fbem-10374	46	15	,	,	PUNCT
fbem-10374	46	16	and	and	CCONJ
fbem-10374	46	17	the	the	DET
fbem-10374	46	18	old	old	ADJ
fbem-10374	46	19	-	-	PUNCT
fbem-10374	46	20	age	age	NOUN
fbem-10374	46	21	dependency	dependency	NOUN
fbem-10374	46	22	ratio	ratio	NOUN
fbem-10374	46	23	surpassed	surpass	VERB
fbem-10374	46	24	the	the	DET
fbem-10374	46	25	20	20	NUM
fbem-10374	46	26	%	%	NOUN
fbem-10374	46	27	mark	mark	NOUN
fbem-10374	46	28	for	for	ADP
fbem-10374	46	29	the	the	DET
fbem-10374	46	30	first	first	ADJ
fbem-10374	46	31	time	time	NOUN
fbem-10374	46	32	in	in	ADP
fbem-10374	46	33	recent	recent	ADJ
fbem-10374	46	34	years	year	NOUN
fbem-10374	46	35	(	(	PUNCT
fbem-10374	46	36	i.e.	i.e.	X
fbem-10374	46	37	,	,	PUNCT
fbem-10374	46	38	the	the	DET
fbem-10374	46	39	ratio	ratio	NOUN
fbem-10374	46	40	of	of	ADP
fbem-10374	46	41	the	the	DET
fbem-10374	46	42	population	population	NOUN
fbem-10374	46	43	aged	age	VERB
fbem-10374	46	44	65	65	NUM
fbem-10374	46	45	and	and	CCONJ
fbem-10374	46	46	above	above	ADV
fbem-10374	46	47	to	to	ADP
fbem-10374	46	48	the	the	DET
fbem-10374	46	49	population	population	NOUN
fbem-10374	46	50	aged	age	VERB
fbem-10374	46	51	15	15	NUM
fbem-10374	46	52	-	-	SYM
fbem-10374	46	53	64	64	NUM
fbem-10374	46	54	)	)	PUNCT
fbem-10374	46	55	.	.	PUNCT
fbem-10374	47	1	prior	prior	ADV
fbem-10374	47	2	to	to	ADP
fbem-10374	47	3	2000	2000	NUM
fbem-10374	47	4	,	,	PUNCT
fbem-10374	47	5	china	china	PROPN
fbem-10374	47	6	had	have	VERB
fbem-10374	47	7	a	a	DET
fbem-10374	47	8	consistently	consistently	ADV
fbem-10374	47	9	low	low	ADJ
fbem-10374	47	10	old	old	ADJ
fbem-10374	47	11	-	-	PUNCT
fbem-10374	47	12	age	age	NOUN
fbem-10374	47	13	dependency	dependency	NOUN
fbem-10374	47	14	ratio	ratio	NOUN
fbem-10374	47	15	,	,	PUNCT
fbem-10374	47	16	remaining	remain	VERB
fbem-10374	47	17	below	below	ADP
fbem-10374	47	18	10	10	NUM
fbem-10374	47	19	%	%	NOUN
fbem-10374	47	20	.	.	PUNCT
fbem-10374	48	1	figure	figure	VERB
fbem-10374	48	2	3	3	NUM
fbem-10374	48	3	.	.	PUNCT
fbem-10374	48	4	old	old	ADJ
fbem-10374	48	5	-	-	PUNCT
fbem-10374	48	6	age	age	NOUN
fbem-10374	48	7	dependency	dependency	NOUN
fbem-10374	48	8	ratio	ratio	NOUN
fbem-10374	48	9	(	(	PUNCT
fbem-10374	48	10	%	%	INTJ
fbem-10374	48	11	)	)	PUNCT
fbem-10374	48	12	this	this	PRON
fbem-10374	48	13	indicates	indicate	VERB
fbem-10374	48	14	that	that	SCONJ
fbem-10374	48	15	since	since	SCONJ
fbem-10374	48	16	entering	enter	VERB
fbem-10374	48	17	an	an	DET
fbem-10374	48	18	aging	age	VERB
fbem-10374	48	19	society	society	NOUN
fbem-10374	48	20	,	,	PUNCT
fbem-10374	48	21	china	china	PROPN
fbem-10374	48	22	has	have	AUX
fbem-10374	48	23	been	be	AUX
fbem-10374	48	24	experiencing	experience	VERB
fbem-10374	48	25	a	a	DET
fbem-10374	48	26	significant	significant	ADJ
fbem-10374	48	27	trend	trend	NOUN
fbem-10374	48	28	characterized	characterize	VERB
fbem-10374	48	29	by	by	ADP
fbem-10374	48	30	a	a	DET
fbem-10374	48	31	large	large	ADJ
fbem-10374	48	32	elderly	elderly	ADJ
fbem-10374	48	33	population	population	NOUN
fbem-10374	48	34	,	,	PUNCT
fbem-10374	48	35	rapid	rapid	ADJ
fbem-10374	48	36	growth	growth	NOUN
fbem-10374	48	37	,	,	PUNCT
fbem-10374	48	38	increased	increase	VERB
fbem-10374	48	39	share	share	NOUN
fbem-10374	48	40	of	of	ADP
fbem-10374	48	41	older	old	ADJ
fbem-10374	48	42	age	age	NOUN
fbem-10374	48	43	groups	group	NOUN
fbem-10374	48	44	,	,	PUNCT
fbem-10374	48	45	prevalence	prevalence	NOUN
fbem-10374	48	46	of	of	ADP
fbem-10374	48	47	disability	disability	NOUN
fbem-10374	48	48	,	,	PUNCT
fbem-10374	48	49	and	and	CCONJ
fbem-10374	48	50	empty	empty	ADJ
fbem-10374	48	51	-	-	PUNCT
fbem-10374	48	52	nest	nest	NOUN
fbem-10374	48	53	households	household	NOUN
fbem-10374	48	54	.	.	PUNCT
fbem-10374	49	1	this	this	DET
fbem-10374	49	2	trend	trend	NOUN
fbem-10374	49	3	is	be	AUX
fbem-10374	49	4	further	far	ADV
fbem-10374	49	5	compounded	compound	VERB
fbem-10374	49	6	by	by	ADP
fbem-10374	49	7	the	the	DET
fbem-10374	49	8	country	country	NOUN
fbem-10374	49	9	's	's	PART
fbem-10374	49	10	situation	situation	NOUN
fbem-10374	49	11	of	of	ADP
fbem-10374	49	12	aging	age	VERB
fbem-10374	49	13	before	before	ADP
fbem-10374	49	14	becoming	become	VERB
fbem-10374	49	15	wealthy	wealthy	ADJ
fbem-10374	49	16	,	,	PUNCT
fbem-10374	49	17	the	the	DET
fbem-10374	49	18	shift	shift	NOUN
fbem-10374	49	19	towards	towards	ADP
fbem-10374	49	20	smaller	small	ADJ
fbem-10374	49	21	family	family	NOUN
fbem-10374	49	22	structures	structure	NOUN
fbem-10374	49	23	,	,	PUNCT
fbem-10374	49	24	and	and	CCONJ
fbem-10374	49	25	the	the	DET
fbem-10374	49	26	lagging	lag	VERB
fbem-10374	49	27	social	social	ADJ
fbem-10374	49	28	security	security	NOUN
fbem-10374	49	29	system	system	NOUN
fbem-10374	49	30	.	.	PUNCT
fbem-10374	50	1	as	as	ADP
fbem-10374	50	2	a	a	DET
fbem-10374	50	3	result	result	NOUN
fbem-10374	50	4	,	,	PUNCT
fbem-10374	50	5	the	the	DET
fbem-10374	50	6	issue	issue	NOUN
fbem-10374	50	7	of	of	ADP
fbem-10374	50	8	elderly	elderly	ADJ
fbem-10374	50	9	care	care	NOUN
fbem-10374	50	10	has	have	AUX
fbem-10374	50	11	become	become	VERB
fbem-10374	50	12	exceptionally	exceptionally	ADV
fbem-10374	50	13	urgent	urgent	ADJ
fbem-10374	50	14	,	,	PUNCT
fbem-10374	50	15	imposing	impose	VERB
fbem-10374	50	16	substantial	substantial	ADJ
fbem-10374	50	17	pressure	pressure	NOUN
fbem-10374	50	18	on	on	ADP
fbem-10374	50	19	the	the	DET
fbem-10374	50	20	demand	demand	NOUN
fbem-10374	50	21	for	for	ADP
fbem-10374	50	22	elderly	elderly	ADJ
fbem-10374	50	23	care	care	NOUN
fbem-10374	50	24	services	service	NOUN
fbem-10374	50	25	and	and	CCONJ
fbem-10374	50	26	presenting	present	VERB
fbem-10374	50	27	new	new	ADJ
fbem-10374	50	28	challenges	challenge	NOUN
fbem-10374	50	29	for	for	ADP
fbem-10374	50	30	the	the	DET
fbem-10374	50	31	government	government	NOUN
fbem-10374	50	32	and	and	CCONJ
fbem-10374	50	33	society	society	NOUN
fbem-10374	50	34	.	.	PUNCT
fbem-10374	51	1	3	3	X
fbem-10374	51	2	.	.	X
fbem-10374	51	3	the	the	DET
fbem-10374	51	4	influence	influence	NOUN
fbem-10374	51	5	of	of	ADP
fbem-10374	51	6	tax	tax	NOUN
fbem-10374	51	7	policy	policy	NOUN
fbem-10374	51	8	on	on	ADP
fbem-10374	51	9	elderly	elderly	ADJ
fbem-10374	51	10	care	care	NOUN
fbem-10374	51	11	service	service	NOUN
fbem-10374	51	12	industry	industry	NOUN
fbem-10374	51	13	based	base	VERB
fbem-10374	51	14	on	on	ADP
fbem-10374	51	15	the	the	DET
fbem-10374	51	16	retrieval	retrieval	NOUN
fbem-10374	51	17	of	of	ADP
fbem-10374	51	18	the	the	DET
fbem-10374	51	19	keywords	keyword	NOUN
fbem-10374	51	20	"	"	PUNCT
fbem-10374	51	21	elderly	elderly	ADJ
fbem-10374	51	22	care	care	NOUN
fbem-10374	51	23	services	service	NOUN
fbem-10374	51	24	taxation	taxation	NOUN
fbem-10374	51	25	"	"	PUNCT
fbem-10374	51	26	on	on	ADP
fbem-10374	51	27	the	the	DET
fbem-10374	51	28	china	china	PROPN
fbem-10374	51	29	national	national	PROPN
fbem-10374	51	30	knowledge	knowledge	PROPN
fbem-10374	51	31	infrastructure	infrastructure	PROPN
fbem-10374	51	32	(	(	PUNCT
fbem-10374	51	33	cnki	cnki	ADJ
fbem-10374	51	34	)	)	PUNCT
fbem-10374	51	35	database	database	NOUN
fbem-10374	51	36	,	,	PUNCT
fbem-10374	51	37	a	a	DET
fbem-10374	51	38	total	total	NOUN
fbem-10374	51	39	of	of	ADP
fbem-10374	51	40	431	431	NUM
fbem-10374	51	41	literature	literature	NOUN
fbem-10374	51	42	articles	article	NOUN
fbem-10374	51	43	were	be	AUX
fbem-10374	51	44	found	find	VERB
fbem-10374	51	45	on	on	ADP
fbem-10374	51	46	the	the	DET
fbem-10374	51	47	relevant	relevant	ADJ
fbem-10374	51	48	subject	subject	NOUN
fbem-10374	51	49	,	,	PUNCT
fbem-10374	51	50	as	as	SCONJ
fbem-10374	51	51	shown	show	VERB
fbem-10374	51	52	in	in	ADP
fbem-10374	51	53	figure	figure	NOUN
fbem-10374	51	54	4	4	NUM
fbem-10374	51	55	.	.	PUNCT
fbem-10374	52	1	the	the	DET
fbem-10374	52	2	research	research	NOUN
fbem-10374	52	3	topics	topic	NOUN
fbem-10374	52	4	primarily	primarily	ADV
fbem-10374	52	5	revolve	revolve	VERB
fbem-10374	52	6	around	around	ADP
fbem-10374	52	7	"	"	PUNCT
fbem-10374	52	8	elderly	elderly	ADJ
fbem-10374	52	9	care	care	NOUN
fbem-10374	52	10	services	service	NOUN
fbem-10374	52	11	"	"	PUNCT
fbem-10374	52	12	and	and	CCONJ
fbem-10374	52	13	"	"	PUNCT
fbem-10374	52	14	fiscal	fiscal	ADJ
fbem-10374	52	15	and	and	CCONJ
fbem-10374	52	16	taxation	taxation	NOUN
fbem-10374	52	17	policies	policy	NOUN
fbem-10374	52	18	"	"	PUNCT
fbem-10374	52	19	.	.	PUNCT
fbem-10374	53	1	the	the	DET
fbem-10374	53	2	number	number	NOUN
fbem-10374	53	3	of	of	ADP
fbem-10374	53	4	publications	publication	NOUN
fbem-10374	53	5	has	have	AUX
fbem-10374	53	6	shown	show	VERB
fbem-10374	53	7	an	an	DET
fbem-10374	53	8	upward	upward	ADJ
fbem-10374	53	9	trend	trend	NOUN
fbem-10374	53	10	from	from	ADP
fbem-10374	53	11	2004	2004	NUM
fbem-10374	53	12	to	to	ADP
fbem-10374	53	13	2022	2022	NUM
fbem-10374	53	14	,	,	PUNCT
fbem-10374	53	15	indicating	indicate	VERB
fbem-10374	53	16	its	its	PRON
fbem-10374	53	17	potential	potential	NOUN
fbem-10374	53	18	as	as	ADP
fbem-10374	53	19	a	a	DET
fbem-10374	53	20	future	future	ADJ
fbem-10374	53	21	development	development	NOUN
fbem-10374	53	22	trend	trend	NOUN
fbem-10374	53	23	.	.	PUNCT
fbem-10374	54	1	figure	figure	NOUN
fbem-10374	54	2	4	4	NUM
fbem-10374	54	3	.	.	PUNCT
fbem-10374	54	4	number	number	NOUN
fbem-10374	54	5	of	of	ADP
fbem-10374	54	6	published	publish	VERB
fbem-10374	54	7	papers	paper	NOUN
fbem-10374	54	8	223	223	NUM
fbem-10374	54	9	figure	figure	NOUN
fbem-10374	54	10	5	5	NUM
fbem-10374	54	11	reveals	reveal	VERB
fbem-10374	54	12	that	that	SCONJ
fbem-10374	54	13	the	the	DET
fbem-10374	54	14	majority	majority	NOUN
fbem-10374	54	15	of	of	ADP
fbem-10374	54	16	articles	article	NOUN
fbem-10374	54	17	are	be	AUX
fbem-10374	54	18	focused	focus	VERB
fbem-10374	54	19	on	on	ADP
fbem-10374	54	20	the	the	DET
fbem-10374	54	21	themes	theme	NOUN
fbem-10374	54	22	of	of	ADP
fbem-10374	54	23	"	"	PUNCT
fbem-10374	54	24	elderly	elderly	ADJ
fbem-10374	54	25	care	care	NOUN
fbem-10374	54	26	services	service	NOUN
fbem-10374	54	27	"	"	PUNCT
fbem-10374	54	28	and	and	CCONJ
fbem-10374	54	29	"	"	PUNCT
fbem-10374	54	30	elderly	elderly	ADJ
fbem-10374	54	31	care	care	NOUN
fbem-10374	54	32	service	service	NOUN
fbem-10374	54	33	industry	industry	NOUN
fbem-10374	54	34	"	"	PUNCT
fbem-10374	54	35	,	,	PUNCT
fbem-10374	54	36	followed	follow	VERB
fbem-10374	54	37	by	by	ADP
fbem-10374	54	38	"	"	PUNCT
fbem-10374	54	39	fiscal	fiscal	ADJ
fbem-10374	54	40	and	and	CCONJ
fbem-10374	54	41	taxation	taxation	NOUN
fbem-10374	54	42	policies	policy	NOUN
fbem-10374	54	43	"	"	PUNCT
fbem-10374	54	44	,	,	PUNCT
fbem-10374	54	45	with	with	ADP
fbem-10374	54	46	a	a	DET
fbem-10374	54	47	total	total	NOUN
fbem-10374	54	48	of	of	ADP
fbem-10374	54	49	177	177	NUM
fbem-10374	54	50	articles	article	NOUN
fbem-10374	54	51	published	publish	VERB
fbem-10374	54	52	.	.	PUNCT
fbem-10374	55	1	among	among	ADP
fbem-10374	55	2	these	these	DET
fbem-10374	55	3	20	20	NUM
fbem-10374	55	4	themes	theme	NOUN
fbem-10374	55	5	,	,	PUNCT
fbem-10374	55	6	there	there	PRON
fbem-10374	55	7	is	be	VERB
fbem-10374	55	8	a	a	DET
fbem-10374	55	9	significant	significant	ADJ
fbem-10374	55	10	amount	amount	NOUN
fbem-10374	55	11	of	of	ADP
fbem-10374	55	12	research	research	NOUN
fbem-10374	55	13	dedicated	dedicate	VERB
fbem-10374	55	14	to	to	ADP
fbem-10374	55	15	the	the	DET
fbem-10374	55	16	connection	connection	NOUN
fbem-10374	55	17	between	between	ADP
fbem-10374	55	18	elderly	elderly	ADJ
fbem-10374	55	19	care	care	NOUN
fbem-10374	55	20	services	service	NOUN
fbem-10374	55	21	and	and	CCONJ
fbem-10374	55	22	taxation	taxation	NOUN
fbem-10374	55	23	policies	policy	NOUN
fbem-10374	55	24	,	,	PUNCT
fbem-10374	55	25	indicating	indicate	VERB
fbem-10374	55	26	that	that	SCONJ
fbem-10374	55	27	it	it	PRON
fbem-10374	55	28	is	be	AUX
fbem-10374	55	29	currently	currently	ADV
fbem-10374	55	30	a	a	DET
fbem-10374	55	31	research	research	NOUN
fbem-10374	55	32	hotspot	hotspot	NOUN
fbem-10374	55	33	and	and	CCONJ
fbem-10374	55	34	a	a	DET
fbem-10374	55	35	potential	potential	ADJ
fbem-10374	55	36	future	future	ADJ
fbem-10374	55	37	development	development	NOUN
fbem-10374	55	38	trend	trend	NOUN
fbem-10374	55	39	worth	worth	ADJ
fbem-10374	55	40	exploring	explore	VERB
fbem-10374	55	41	.	.	PUNCT
fbem-10374	56	1	figure	figure	NOUN
fbem-10374	56	2	5	5	NUM
fbem-10374	56	3	.	.	PUNCT
fbem-10374	56	4	related	relate	VERB
fbem-10374	56	5	topics	topic	NOUN
fbem-10374	56	6	of	of	ADP
fbem-10374	56	7	"	"	PUNCT
fbem-10374	56	8	taxation	taxation	NOUN
fbem-10374	56	9	of	of	ADP
fbem-10374	56	10	elderly	elderly	ADJ
fbem-10374	56	11	care	care	NOUN
fbem-10374	56	12	services	service	NOUN
fbem-10374	56	13	"	"	PUNCT
fbem-10374	56	14	the	the	DET
fbem-10374	56	15	questionnaire	questionnaire	NOUN
fbem-10374	56	16	for	for	ADP
fbem-10374	56	17	this	this	DET
fbem-10374	56	18	study	study	NOUN
fbem-10374	56	19	was	be	AUX
fbem-10374	56	20	conducted	conduct	VERB
fbem-10374	56	21	through	through	ADP
fbem-10374	56	22	an	an	DET
fbem-10374	56	23	online	online	ADJ
fbem-10374	56	24	survey	survey	NOUN
fbem-10374	56	25	in	in	ADP
fbem-10374	56	26	china	china	PROPN
fbem-10374	56	27	on	on	ADP
fbem-10374	56	28	march	march	PROPN
fbem-10374	56	29	24	24	NUM
fbem-10374	56	30	,	,	PUNCT
fbem-10374	56	31	2023	2023	NUM
fbem-10374	56	32	,	,	PUNCT
fbem-10374	56	33	with	with	ADP
fbem-10374	56	34	a	a	DET
fbem-10374	56	35	total	total	NOUN
fbem-10374	56	36	of	of	ADP
fbem-10374	56	37	351	351	NUM
fbem-10374	56	38	responses	response	NOUN
fbem-10374	56	39	.	.	PUNCT
fbem-10374	57	1	the	the	DET
fbem-10374	57	2	demographic	demographic	ADJ
fbem-10374	57	3	variables	variable	NOUN
fbem-10374	57	4	'	'	PART
fbem-10374	57	5	statistical	statistical	ADJ
fbem-10374	57	6	results	result	NOUN
fbem-10374	57	7	are	be	AUX
fbem-10374	57	8	as	as	SCONJ
fbem-10374	57	9	follows	follow	VERB
fbem-10374	57	10	:	:	PUNCT
fbem-10374	57	11	1	1	X
fbem-10374	57	12	.	.	X
fbem-10374	57	13	gender	gender	NOUN
fbem-10374	57	14	:	:	PUNCT
fbem-10374	57	15	males	male	NOUN
fbem-10374	57	16	accounted	account	VERB
fbem-10374	57	17	for	for	ADP
fbem-10374	57	18	36.18	36.18	NUM
fbem-10374	57	19	%	%	NOUN
fbem-10374	57	20	,	,	PUNCT
fbem-10374	57	21	while	while	SCONJ
fbem-10374	57	22	females	female	NOUN
fbem-10374	57	23	accounted	account	VERB
fbem-10374	57	24	for	for	ADP
fbem-10374	57	25	63.82	63.82	NUM
fbem-10374	57	26	%	%	NOUN
fbem-10374	57	27	.	.	PUNCT
fbem-10374	58	1	2	2	X
fbem-10374	58	2	.	.	X
fbem-10374	58	3	age	age	NOUN
fbem-10374	58	4	:	:	PUNCT
fbem-10374	58	5	8.26	8.26	NUM
fbem-10374	58	6	%	%	NOUN
fbem-10374	58	7	were	be	AUX
fbem-10374	58	8	aged	age	VERB
fbem-10374	58	9	20	20	NUM
fbem-10374	58	10	and	and	CCONJ
fbem-10374	58	11	below	below	ADV
fbem-10374	58	12	,	,	PUNCT
fbem-10374	58	13	37.89	37.89	NUM
fbem-10374	58	14	%	%	NOUN
fbem-10374	58	15	were	be	AUX
fbem-10374	58	16	aged	age	VERB
fbem-10374	58	17	21	21	NUM
fbem-10374	58	18	-	-	SYM
fbem-10374	58	19	30	30	NUM
fbem-10374	58	20	,	,	PUNCT
fbem-10374	58	21	11.68	11.68	NUM
fbem-10374	58	22	%	%	NOUN
fbem-10374	58	23	were	be	AUX
fbem-10374	58	24	aged	age	VERB
fbem-10374	58	25	3145	3145	NUM
fbem-10374	58	26	,	,	PUNCT
fbem-10374	58	27	39.32	39.32	NUM
fbem-10374	58	28	%	%	NOUN
fbem-10374	58	29	were	be	AUX
fbem-10374	58	30	aged	age	VERB
fbem-10374	58	31	46	46	NUM
fbem-10374	58	32	-	-	SYM
fbem-10374	58	33	65	65	NUM
fbem-10374	58	34	,	,	PUNCT
fbem-10374	58	35	and	and	CCONJ
fbem-10374	58	36	2.85	2.85	NUM
fbem-10374	58	37	%	%	NOUN
fbem-10374	58	38	were	be	AUX
fbem-10374	58	39	aged	age	VERB
fbem-10374	58	40	65	65	NUM
fbem-10374	58	41	and	and	CCONJ
fbem-10374	58	42	above	above	ADV
fbem-10374	58	43	.	.	PUNCT
fbem-10374	59	1	3	3	X
fbem-10374	59	2	.	.	X
fbem-10374	59	3	education	education	NOUN
fbem-10374	59	4	level	level	NOUN
fbem-10374	59	5	:	:	PUNCT
fbem-10374	59	6	22.51	22.51	NUM
fbem-10374	59	7	%	%	NOUN
fbem-10374	59	8	had	have	VERB
fbem-10374	59	9	a	a	DET
fbem-10374	59	10	high	high	ADJ
fbem-10374	59	11	school	school	NOUN
fbem-10374	59	12	education	education	NOUN
fbem-10374	59	13	or	or	CCONJ
fbem-10374	59	14	below	below	ADV
fbem-10374	59	15	,	,	PUNCT
fbem-10374	59	16	24.5	24.5	NUM
fbem-10374	59	17	%	%	NOUN
fbem-10374	59	18	had	have	VERB
fbem-10374	59	19	a	a	DET
fbem-10374	59	20	college	college	NOUN
fbem-10374	59	21	education	education	NOUN
fbem-10374	59	22	,	,	PUNCT
fbem-10374	59	23	46.72	46.72	NUM
fbem-10374	59	24	%	%	NOUN
fbem-10374	59	25	had	have	VERB
fbem-10374	59	26	a	a	DET
fbem-10374	59	27	bachelor	bachelor	NOUN
fbem-10374	59	28	's	's	PART
fbem-10374	59	29	degree	degree	NOUN
fbem-10374	59	30	,	,	PUNCT
fbem-10374	59	31	and	and	CCONJ
fbem-10374	59	32	6.27	6.27	NUM
fbem-10374	59	33	%	%	NOUN
fbem-10374	59	34	had	have	VERB
fbem-10374	59	35	a	a	DET
fbem-10374	59	36	graduate	graduate	NOUN
fbem-10374	59	37	degree	degree	NOUN
fbem-10374	59	38	or	or	CCONJ
fbem-10374	59	39	higher	high	ADJ
fbem-10374	59	40	.	.	PUNCT
fbem-10374	60	1	4	4	X
fbem-10374	60	2	.	.	X
fbem-10374	60	3	occupation	occupation	NOUN
fbem-10374	60	4	:	:	PUNCT
fbem-10374	60	5	37.61	37.61	NUM
fbem-10374	60	6	%	%	NOUN
fbem-10374	60	7	were	be	AUX
fbem-10374	60	8	students	student	NOUN
fbem-10374	60	9	,	,	PUNCT
fbem-10374	60	10	38.75	38.75	NUM
fbem-10374	60	11	%	%	NOUN
fbem-10374	60	12	were	be	AUX
fbem-10374	60	13	employed	employ	VERB
fbem-10374	60	14	,	,	PUNCT
fbem-10374	60	15	11.11	11.11	NUM
fbem-10374	60	16	%	%	NOUN
fbem-10374	60	17	were	be	AUX
fbem-10374	60	18	self	self	NOUN
fbem-10374	60	19	-	-	PUNCT
fbem-10374	60	20	employed	employ	VERB
fbem-10374	60	21	,	,	PUNCT
fbem-10374	60	22	11.97	11.97	NUM
fbem-10374	60	23	%	%	NOUN
fbem-10374	60	24	were	be	AUX
fbem-10374	60	25	retirees	retiree	NOUN
fbem-10374	60	26	,	,	PUNCT
fbem-10374	60	27	and	and	CCONJ
fbem-10374	60	28	0.57	0.57	NUM
fbem-10374	60	29	%	%	NOUN
fbem-10374	60	30	had	have	VERB
fbem-10374	60	31	other	other	ADJ
fbem-10374	60	32	occupations	occupation	NOUN
fbem-10374	60	33	.	.	PUNCT
fbem-10374	61	1	the	the	DET
fbem-10374	61	2	statistical	statistical	ADJ
fbem-10374	61	3	results	result	NOUN
fbem-10374	61	4	of	of	ADP
fbem-10374	61	5	investors	investor	NOUN
fbem-10374	61	6	'	'	PART
fbem-10374	61	7	investment	investment	NOUN
fbem-10374	61	8	behavior	behavior	NOUN
fbem-10374	61	9	in	in	ADP
fbem-10374	61	10	the	the	DET
fbem-10374	61	11	elderly	elderly	ADJ
fbem-10374	61	12	care	care	NOUN
fbem-10374	61	13	service	service	NOUN
fbem-10374	61	14	industry	industry	NOUN
fbem-10374	61	15	are	be	AUX
fbem-10374	61	16	as	as	SCONJ
fbem-10374	61	17	follows	follow	VERB
fbem-10374	61	18	:	:	PUNCT
fbem-10374	62	1	1	1	X
fbem-10374	62	2	.	.	PUNCT
fbem-10374	62	3	the	the	DET
fbem-10374	62	4	average	average	ADJ
fbem-10374	62	5	level	level	NOUN
fbem-10374	62	6	of	of	ADP
fbem-10374	62	7	investment	investment	NOUN
fbem-10374	62	8	understanding	understanding	NOUN
fbem-10374	62	9	is	be	AUX
fbem-10374	62	10	2.39	2.39	NUM
fbem-10374	62	11	,	,	PUNCT
fbem-10374	62	12	with	with	ADP
fbem-10374	62	13	a	a	DET
fbem-10374	62	14	standard	standard	ADJ
fbem-10374	62	15	deviation	deviation	NOUN
fbem-10374	62	16	of	of	ADP
fbem-10374	62	17	0.82	0.82	NUM
fbem-10374	62	18	,	,	PUNCT
fbem-10374	62	19	kurtosis	kurtosis	NOUN
fbem-10374	62	20	of	of	ADP
fbem-10374	62	21	0.76	0.76	NUM
fbem-10374	62	22	,	,	PUNCT
fbem-10374	62	23	and	and	CCONJ
fbem-10374	62	24	skewness	skewness	NOUN
fbem-10374	62	25	of	of	ADP
fbem-10374	62	26	0.73	0.73	NUM
fbem-10374	62	27	.	.	PUNCT
fbem-10374	63	1	2	2	X
fbem-10374	63	2	.	.	X
fbem-10374	63	3	the	the	DET
fbem-10374	63	4	average	average	ADJ
fbem-10374	63	5	level	level	NOUN
fbem-10374	63	6	of	of	ADP
fbem-10374	63	7	investment	investment	NOUN
fbem-10374	63	8	experience	experience	NOUN
fbem-10374	63	9	is	be	AUX
fbem-10374	63	10	0.28	0.28	NUM
fbem-10374	63	11	,	,	PUNCT
fbem-10374	63	12	with	with	ADP
fbem-10374	63	13	a	a	DET
fbem-10374	63	14	standard	standard	ADJ
fbem-10374	63	15	deviation	deviation	NOUN
fbem-10374	63	16	of	of	ADP
fbem-10374	63	17	0.68	0.68	NUM
fbem-10374	63	18	,	,	PUNCT
fbem-10374	63	19	kurtosis	kurtosis	NOUN
fbem-10374	63	20	of	of	ADP
fbem-10374	63	21	8.50	8.50	NUM
fbem-10374	63	22	,	,	PUNCT
fbem-10374	63	23	and	and	CCONJ
fbem-10374	63	24	skewness	skewness	NOUN
fbem-10374	63	25	of	of	ADP
fbem-10374	63	26	2.83	2.83	NUM
fbem-10374	63	27	.	.	PUNCT
fbem-10374	64	1	3	3	X
fbem-10374	64	2	.	.	PUNCT
fbem-10374	65	1	the	the	DET
fbem-10374	65	2	average	average	ADJ
fbem-10374	65	3	investment	investment	NOUN
fbem-10374	65	4	amount	amount	NOUN
fbem-10374	65	5	is	be	AUX
fbem-10374	65	6	17,770.66	17,770.66	NUM
fbem-10374	65	7	,	,	PUNCT
fbem-10374	65	8	with	with	ADP
fbem-10374	65	9	a	a	DET
fbem-10374	65	10	standard	standard	ADJ
fbem-10374	65	11	deviation	deviation	NOUN
fbem-10374	65	12	of	of	ADP
fbem-10374	65	13	51,949.82	51,949.82	NOUN
fbem-10374	65	14	,	,	PUNCT
fbem-10374	65	15	kurtosis	kurtosis	NOUN
fbem-10374	65	16	of	of	ADP
fbem-10374	65	17	50.38	50.38	NUM
fbem-10374	65	18	,	,	PUNCT
fbem-10374	65	19	and	and	CCONJ
fbem-10374	65	20	skewness	skewness	NOUN
fbem-10374	65	21	of	of	ADP
fbem-10374	65	22	6.52	6.52	NUM
fbem-10374	65	23	.	.	PUNCT
fbem-10374	66	1	this	this	DET
fbem-10374	66	2	study	study	NOUN
fbem-10374	66	3	examines	examine	VERB
fbem-10374	66	4	the	the	DET
fbem-10374	66	5	correlation	correlation	NOUN
fbem-10374	66	6	between	between	ADP
fbem-10374	66	7	investors	investor	NOUN
fbem-10374	66	8	'	'	PART
fbem-10374	66	9	investment	investment	NOUN
fbem-10374	66	10	behavior	behavior	NOUN
fbem-10374	66	11	(	(	PUNCT
fbem-10374	66	12	investment	investment	NOUN
fbem-10374	66	13	understanding	understanding	NOUN
fbem-10374	66	14	,	,	PUNCT
fbem-10374	66	15	investment	investment	NOUN
fbem-10374	66	16	experience	experience	NOUN
fbem-10374	66	17	,	,	PUNCT
fbem-10374	66	18	investment	investment	NOUN
fbem-10374	66	19	amount	amount	NOUN
fbem-10374	66	20	)	)	PUNCT
fbem-10374	66	21	,	,	PUNCT
fbem-10374	66	22	investors	investor	NOUN
fbem-10374	66	23	'	'	PART
fbem-10374	66	24	perception	perception	NOUN
fbem-10374	66	25	of	of	ADP
fbem-10374	66	26	the	the	DET
fbem-10374	66	27	elderly	elderly	ADJ
fbem-10374	66	28	care	care	NOUN
fbem-10374	66	29	service	service	NOUN
fbem-10374	66	30	industry	industry	NOUN
fbem-10374	66	31	,	,	PUNCT
fbem-10374	66	32	value	value	NOUN
fbem-10374	66	33	-	-	PUNCT
fbem-10374	66	34	added	add	VERB
fbem-10374	66	35	tax	tax	NOUN
fbem-10374	66	36	,	,	PUNCT
fbem-10374	66	37	corporate	corporate	ADJ
fbem-10374	66	38	income	income	NOUN
fbem-10374	66	39	tax	tax	NOUN
fbem-10374	66	40	,	,	PUNCT
fbem-10374	66	41	deed	deed	NOUN
fbem-10374	66	42	tax	tax	NOUN
fbem-10374	66	43	,	,	PUNCT
fbem-10374	66	44	property	property	NOUN
fbem-10374	66	45	tax	tax	NOUN
fbem-10374	66	46	,	,	PUNCT
fbem-10374	66	47	and	and	CCONJ
fbem-10374	66	48	urban	urban	ADJ
fbem-10374	66	49	land	land	NOUN
fbem-10374	66	50	use	use	NOUN
fbem-10374	66	51	tax	tax	NOUN
fbem-10374	66	52	.	.	PUNCT
fbem-10374	67	1	as	as	SCONJ
fbem-10374	67	2	shown	show	VERB
fbem-10374	67	3	in	in	ADP
fbem-10374	67	4	table	table	NOUN
fbem-10374	67	5	1	1	NUM
fbem-10374	67	6	,	,	PUNCT
fbem-10374	67	7	investors	investor	NOUN
fbem-10374	67	8	'	'	PART
fbem-10374	67	9	perception	perception	NOUN
fbem-10374	67	10	of	of	ADP
fbem-10374	67	11	the	the	DET
fbem-10374	67	12	elderly	elderly	ADJ
fbem-10374	67	13	care	care	NOUN
fbem-10374	67	14	service	service	NOUN
fbem-10374	67	15	industry	industry	NOUN
fbem-10374	67	16	,	,	PUNCT
fbem-10374	67	17	value	value	NOUN
fbem-10374	67	18	-	-	PUNCT
fbem-10374	67	19	added	add	VERB
fbem-10374	67	20	tax	tax	NOUN
fbem-10374	67	21	,	,	PUNCT
fbem-10374	67	22	corporate	corporate	ADJ
fbem-10374	67	23	income	income	NOUN
fbem-10374	67	24	tax	tax	NOUN
fbem-10374	67	25	,	,	PUNCT
fbem-10374	67	26	deed	deed	NOUN
fbem-10374	67	27	tax	tax	NOUN
fbem-10374	67	28	,	,	PUNCT
fbem-10374	67	29	property	property	NOUN
fbem-10374	67	30	tax	tax	NOUN
fbem-10374	67	31	,	,	PUNCT
fbem-10374	67	32	and	and	CCONJ
fbem-10374	67	33	urban	urban	ADJ
fbem-10374	67	34	land	land	NOUN
fbem-10374	67	35	use	use	NOUN
fbem-10374	67	36	tax	tax	NOUN
fbem-10374	67	37	are	be	AUX
fbem-10374	67	38	all	all	ADV
fbem-10374	67	39	moderately	moderately	ADV
fbem-10374	67	40	and	and	CCONJ
fbem-10374	67	41	positively	positively	ADV
fbem-10374	67	42	correlated	correlate	VERB
fbem-10374	67	43	with	with	ADP
fbem-10374	67	44	investment	investment	NOUN
fbem-10374	67	45	understanding	understanding	NOUN
fbem-10374	67	46	,	,	PUNCT
fbem-10374	67	47	investment	investment	NOUN
fbem-10374	67	48	experience	experience	NOUN
fbem-10374	67	49	,	,	PUNCT
fbem-10374	67	50	and	and	CCONJ
fbem-10374	67	51	investment	investment	NOUN
fbem-10374	67	52	amount	amount	NOUN
fbem-10374	67	53	.	.	PUNCT
fbem-10374	68	1	the	the	DET
fbem-10374	68	2	influencing	influence	VERB
fbem-10374	68	3	factors	factor	NOUN
fbem-10374	68	4	,	,	PUNCT
fbem-10374	68	5	including	include	VERB
fbem-10374	68	6	investors	investor	NOUN
fbem-10374	68	7	'	'	PART
fbem-10374	68	8	perception	perception	NOUN
fbem-10374	68	9	of	of	ADP
fbem-10374	68	10	the	the	DET
fbem-10374	68	11	elderly	elderly	ADJ
fbem-10374	68	12	care	care	NOUN
fbem-10374	68	13	service	service	NOUN
fbem-10374	68	14	industry	industry	NOUN
fbem-10374	68	15	,	,	PUNCT
fbem-10374	68	16	value	value	NOUN
fbem-10374	68	17	-	-	PUNCT
fbem-10374	68	18	added	add	VERB
fbem-10374	68	19	tax	tax	NOUN
fbem-10374	68	20	,	,	PUNCT
fbem-10374	68	21	corporate	corporate	ADJ
fbem-10374	68	22	income	income	NOUN
fbem-10374	68	23	tax	tax	NOUN
fbem-10374	68	24	,	,	PUNCT
fbem-10374	68	25	deed	deed	NOUN
fbem-10374	68	26	tax	tax	NOUN
fbem-10374	68	27	,	,	PUNCT
fbem-10374	68	28	property	property	NOUN
fbem-10374	68	29	tax	tax	NOUN
fbem-10374	68	30	,	,	PUNCT
fbem-10374	68	31	and	and	CCONJ
fbem-10374	68	32	urban	urban	ADJ
fbem-10374	68	33	land	land	NOUN
fbem-10374	68	34	use	use	NOUN
fbem-10374	68	35	tax	tax	NOUN
fbem-10374	68	36	,	,	PUNCT
fbem-10374	68	37	and	and	CCONJ
fbem-10374	68	38	investment	investment	NOUN
fbem-10374	68	39	understanding	understanding	NOUN
fbem-10374	68	40	,	,	PUNCT
fbem-10374	68	41	investment	investment	NOUN
fbem-10374	68	42	experience	experience	NOUN
fbem-10374	68	43	,	,	PUNCT
fbem-10374	68	44	and	and	CCONJ
fbem-10374	68	45	investment	investment	NOUN
fbem-10374	68	46	amount	amount	NOUN
fbem-10374	68	47	,	,	PUNCT
fbem-10374	68	48	vary	vary	VERB
fbem-10374	68	49	to	to	ADP
fbem-10374	68	50	some	some	DET
fbem-10374	68	51	extent	extent	NOUN
fbem-10374	68	52	as	as	SCONJ
fbem-10374	68	53	they	they	PRON
fbem-10374	68	54	increase	increase	VERB
fbem-10374	68	55	,	,	PUNCT
fbem-10374	68	56	but	but	CCONJ
fbem-10374	68	57	the	the	DET
fbem-10374	68	58	magnitude	magnitude	NOUN
fbem-10374	68	59	of	of	ADP
fbem-10374	68	60	change	change	NOUN
fbem-10374	68	61	is	be	AUX
fbem-10374	68	62	relatively	relatively	ADV
fbem-10374	68	63	small	small	ADJ
fbem-10374	68	64	,	,	PUNCT
fbem-10374	68	65	and	and	CCONJ
fbem-10374	68	66	there	there	PRON
fbem-10374	68	67	are	be	VERB
fbem-10374	68	68	certain	certain	ADJ
fbem-10374	68	69	differences	difference	NOUN
fbem-10374	68	70	between	between	ADP
fbem-10374	68	71	the	the	DET
fbem-10374	68	72	changes	change	NOUN
fbem-10374	68	73	.	.	PUNCT
fbem-10374	69	1	table	table	NOUN
fbem-10374	69	2	1	1	NUM
fbem-10374	69	3	.	.	PUNCT
fbem-10374	69	4	correlation	correlation	NOUN
fbem-10374	69	5	of	of	ADP
fbem-10374	69	6	investment	investment	NOUN
fbem-10374	69	7	behavior	behavior	NOUN
fbem-10374	69	8	and	and	CCONJ
fbem-10374	69	9	influencing	influence	VERB
fbem-10374	69	10	factors	factor	NOUN
fbem-10374	69	11	of	of	ADP
fbem-10374	69	12	the	the	DET
fbem-10374	69	13	elderly	elderly	ADJ
fbem-10374	69	14	care	care	NOUN
fbem-10374	69	15	service	service	NOUN
fbem-10374	69	16	industry	industry	NOUN
fbem-10374	69	17	influence	influence	NOUN
fbem-10374	69	18	factor	factor	NOUN
fbem-10374	69	19	investment	investment	NOUN
fbem-10374	69	20	behavior	behavior	NOUN
fbem-10374	69	21	iud	iud	AUX
fbem-10374	69	22	ie	ie	ADV
fbem-10374	69	23	ai	ai	VERB
fbem-10374	69	24	icpsi	icpsi	NOUN
fbem-10374	69	25	0.34(0.000	0.34(0.000	NOUN
fbem-10374	69	26	*	*	PUNCT
fbem-10374	69	27	*	*	PUNCT
fbem-10374	69	28	*	*	NOUN
fbem-10374	69	29	)	)	PUNCT
fbem-10374	69	30	0.263(0.000	0.263(0.000	X
fbem-10374	70	1	*	*	PUNCT
fbem-10374	70	2	*	*	PUNCT
fbem-10374	70	3	*	*	NOUN
fbem-10374	70	4	)	)	PUNCT
fbem-10374	70	5	0.089(0.096	0.089(0.096	NOUN
fbem-10374	70	6	*	*	NOUN
fbem-10374	70	7	)	)	PUNCT
fbem-10374	70	8	vat	vat	NOUN
fbem-10374	70	9	0.26(0.000	0.26(0.000	NUM
fbem-10374	71	1	*	*	PUNCT
fbem-10374	71	2	*	*	PUNCT
fbem-10374	71	3	*	*	NOUN
fbem-10374	71	4	)	)	PUNCT
fbem-10374	71	5	0.266(0.000	0.266(0.000	NOUN
fbem-10374	71	6	*	*	PUNCT
fbem-10374	71	7	*	*	PUNCT
fbem-10374	71	8	*	*	NOUN
fbem-10374	71	9	)	)	PUNCT
fbem-10374	71	10	0.183(0.001	0.183(0.001	NOUN
fbem-10374	72	1	*	*	PUNCT
fbem-10374	72	2	*	*	PUNCT
fbem-10374	72	3	*	*	PUNCT
fbem-10374	72	4	)	)	PUNCT
fbem-10374	73	1	cit	cit	PROPN
fbem-10374	73	2	0.284(0.000	0.284(0.000	NOUN
fbem-10374	73	3	*	*	NOUN
fbem-10374	73	4	*	*	PUNCT
fbem-10374	73	5	*	*	NOUN
fbem-10374	73	6	)	)	PUNCT
fbem-10374	73	7	0.238(0.000	0.238(0.000	NOUN
fbem-10374	73	8	*	*	PUNCT
fbem-10374	73	9	*	*	PUNCT
fbem-10374	73	10	*	*	NOUN
fbem-10374	73	11	)	)	PUNCT
fbem-10374	73	12	0.228(0.000	0.228(0.000	NOUN
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fbem-10374	73	14	*	*	PUNCT
fbem-10374	73	15	*	*	PUNCT
fbem-10374	73	16	)	)	PUNCT
fbem-10374	74	1	dt	dt	NOUN
fbem-10374	75	1	0.281(0.000	0.281(0.000	NUM
fbem-10374	75	2	*	*	PROPN
fbem-10374	75	3	*	*	PUNCT
fbem-10374	75	4	*	*	NOUN
fbem-10374	75	5	)	)	PUNCT
fbem-10374	75	6	0.347(0.000	0.347(0.000	NUM
fbem-10374	75	7	*	*	PUNCT
fbem-10374	75	8	*	*	PUNCT
fbem-10374	75	9	*	*	NOUN
fbem-10374	75	10	)	)	PUNCT
fbem-10374	75	11	0.221(0.000	0.221(0.000	NOUN
fbem-10374	75	12	*	*	PUNCT
fbem-10374	75	13	*	*	PUNCT
fbem-10374	75	14	*	*	NOUN
fbem-10374	75	15	)	)	PUNCT
fbem-10374	75	16	pt	pt	NOUN
fbem-10374	76	1	0.283(0.000	0.283(0.000	NUM
fbem-10374	76	2	*	*	NOUN
fbem-10374	76	3	*	*	PUNCT
fbem-10374	76	4	*	*	NOUN
fbem-10374	76	5	)	)	PUNCT
fbem-10374	76	6	0.261(0.000	0.261(0.000	NUM
fbem-10374	77	1	*	*	PUNCT
fbem-10374	77	2	*	*	PUNCT
fbem-10374	77	3	*	*	NOUN
fbem-10374	77	4	)	)	PUNCT
fbem-10374	78	1	0.223(0.000	0.223(0.000	NUM
fbem-10374	79	1	*	*	PUNCT
fbem-10374	79	2	*	*	PUNCT
fbem-10374	79	3	*	*	PUNCT
fbem-10374	79	4	)	)	PUNCT
fbem-10374	79	5	ulut	ulut	NOUN
fbem-10374	79	6	0.323(0.000	0.323(0.000	ADJ
fbem-10374	79	7	*	*	PROPN
fbem-10374	79	8	*	*	PUNCT
fbem-10374	79	9	*	*	NOUN
fbem-10374	79	10	)	)	PUNCT
fbem-10374	79	11	0.241(0.000	0.241(0.000	PUNCT
fbem-10374	80	1	*	*	PUNCT
fbem-10374	80	2	*	*	PUNCT
fbem-10374	80	3	*	*	NOUN
fbem-10374	81	1	)	)	PUNCT
fbem-10374	81	2	0.19(0.000	0.19(0.000	PUNCT
fbem-10374	82	1	*	*	PUNCT
fbem-10374	82	2	*	*	PUNCT
fbem-10374	82	3	*	*	NOUN
fbem-10374	82	4	)	)	PUNCT
fbem-10374	82	5	note	note	NOUN
fbem-10374	82	6	:	:	PUNCT
fbem-10374	83	1	*	*	PUNCT
fbem-10374	83	2	*	*	PUNCT
fbem-10374	83	3	*	*	PUNCT
fbem-10374	83	4	,	,	PUNCT
fbem-10374	83	5	*	*	PUNCT
fbem-10374	83	6	*	*	PUNCT
fbem-10374	83	7	and	and	CCONJ
fbem-10374	83	8	*	*	PUNCT
fbem-10374	83	9	represent	represent	VERB
fbem-10374	83	10	significance	significance	NOUN
fbem-10374	83	11	levels	level	NOUN
fbem-10374	83	12	of	of	ADP
fbem-10374	83	13	1	1	NUM
fbem-10374	83	14	%	%	NOUN
fbem-10374	83	15	,	,	PUNCT
fbem-10374	83	16	5	5	NUM
fbem-10374	83	17	%	%	NOUN
fbem-10374	83	18	and	and	CCONJ
fbem-10374	83	19	10	10	NUM
fbem-10374	83	20	%	%	NOUN
fbem-10374	83	21	respectively	respectively	ADV
fbem-10374	83	22	224	224	NUM
fbem-10374	83	23	iud	iud	NOUN
fbem-10374	83	24	:	:	PUNCT
fbem-10374	83	25	investment	investment	NOUN
fbem-10374	83	26	understanding	understanding	NOUN
fbem-10374	83	27	degree	degree	NOUN
fbem-10374	83	28	ie	ie	ADJ
fbem-10374	83	29	:	:	PUNCT
fbem-10374	83	30	investment	investment	NOUN
fbem-10374	83	31	experience	experience	NOUN
fbem-10374	83	32	ai	ai	VERB
fbem-10374	83	33	:	:	PUNCT
fbem-10374	83	34	amount	amount	NOUN
fbem-10374	83	35	of	of	ADP
fbem-10374	83	36	investment	investment	NOUN
fbem-10374	83	37	icpsi	icpsi	NOUN
fbem-10374	83	38	:	:	PUNCT
fbem-10374	83	39	investors	investor	NOUN
fbem-10374	83	40	’	'	PUNCT
fbem-10374	83	41	cognition	cognition	NOUN
fbem-10374	83	42	of	of	ADP
fbem-10374	83	43	the	the	DET
fbem-10374	83	44	pension	pension	NOUN
fbem-10374	83	45	service	service	NOUN
fbem-10374	83	46	industry	industry	NOUN
fbem-10374	83	47	vat	vat	NOUN
fbem-10374	83	48	:	:	PUNCT
fbem-10374	83	49	value	value	NOUN
fbem-10374	83	50	-	-	PUNCT
fbem-10374	83	51	added	add	VERB
fbem-10374	83	52	tax	tax	NOUN
fbem-10374	83	53	cit	cit	ADJ
fbem-10374	83	54	:	:	PUNCT
fbem-10374	83	55	corporate	corporate	ADJ
fbem-10374	83	56	income	income	NOUN
fbem-10374	83	57	tax	tax	NOUN
fbem-10374	83	58	dt	dt	X
fbem-10374	83	59	:	:	PUNCT
fbem-10374	83	60	deed	deed	VERB
fbem-10374	83	61	tax	tax	NOUN
fbem-10374	83	62	pt	pt	PROPN
fbem-10374	83	63	:	:	PUNCT
fbem-10374	83	64	property	property	NOUN
fbem-10374	83	65	tax	tax	NOUN
fbem-10374	83	66	ulut	ulut	PROPN
fbem-10374	83	67	:	:	PUNCT
fbem-10374	83	68	urban	urban	ADJ
fbem-10374	83	69	land	land	NOUN
fbem-10374	83	70	use	use	NOUN
fbem-10374	83	71	tax	tax	NOUN
fbem-10374	83	72	the	the	DET
fbem-10374	83	73	present	present	ADJ
fbem-10374	83	74	study	study	NOUN
fbem-10374	83	75	conducted	conduct	VERB
fbem-10374	83	76	a	a	DET
fbem-10374	83	77	stepwise	stepwise	ADJ
fbem-10374	83	78	regression	regression	NOUN
fbem-10374	83	79	analysis	analysis	NOUN
fbem-10374	83	80	with	with	ADP
fbem-10374	83	81	the	the	DET
fbem-10374	83	82	dependent	dependent	ADJ
fbem-10374	83	83	variables	variable	NOUN
fbem-10374	83	84	being	be	AUX
fbem-10374	83	85	the	the	DET
fbem-10374	83	86	level	level	NOUN
fbem-10374	83	87	of	of	ADP
fbem-10374	83	88	investment	investment	NOUN
fbem-10374	83	89	understanding	understanding	NOUN
fbem-10374	83	90	,	,	PUNCT
fbem-10374	83	91	investment	investment	NOUN
fbem-10374	83	92	experience	experience	NOUN
fbem-10374	83	93	,	,	PUNCT
fbem-10374	83	94	and	and	CCONJ
fbem-10374	83	95	investment	investment	NOUN
fbem-10374	83	96	amount	amount	NOUN
fbem-10374	83	97	.	.	PUNCT
fbem-10374	84	1	the	the	DET
fbem-10374	84	2	independent	independent	ADJ
fbem-10374	84	3	variables	variable	NOUN
fbem-10374	84	4	included	include	VERB
fbem-10374	84	5	gender	gender	NOUN
fbem-10374	84	6	,	,	PUNCT
fbem-10374	84	7	age	age	NOUN
fbem-10374	84	8	,	,	PUNCT
fbem-10374	84	9	education	education	NOUN
fbem-10374	84	10	level	level	NOUN
fbem-10374	84	11	,	,	PUNCT
fbem-10374	84	12	occupation	occupation	NOUN
fbem-10374	84	13	,	,	PUNCT
fbem-10374	84	14	investment	investment	NOUN
fbem-10374	84	15	purpose	purpose	NOUN
fbem-10374	84	16	,	,	PUNCT
fbem-10374	84	17	investors	investor	NOUN
fbem-10374	84	18	'	'	PART
fbem-10374	84	19	perception	perception	NOUN
fbem-10374	84	20	of	of	ADP
fbem-10374	84	21	the	the	DET
fbem-10374	84	22	elderly	elderly	ADJ
fbem-10374	84	23	care	care	NOUN
fbem-10374	84	24	service	service	NOUN
fbem-10374	84	25	industry	industry	NOUN
fbem-10374	84	26	,	,	PUNCT
fbem-10374	84	27	value	value	NOUN
fbem-10374	84	28	-	-	PUNCT
fbem-10374	84	29	added	add	VERB
fbem-10374	84	30	tax	tax	NOUN
fbem-10374	84	31	,	,	PUNCT
fbem-10374	84	32	corporate	corporate	ADJ
fbem-10374	84	33	income	income	NOUN
fbem-10374	84	34	tax	tax	NOUN
fbem-10374	84	35	,	,	PUNCT
fbem-10374	84	36	deed	deed	NOUN
fbem-10374	84	37	tax	tax	NOUN
fbem-10374	84	38	,	,	PUNCT
fbem-10374	84	39	property	property	NOUN
fbem-10374	84	40	tax	tax	NOUN
fbem-10374	84	41	,	,	PUNCT
fbem-10374	84	42	and	and	CCONJ
fbem-10374	84	43	urban	urban	ADJ
fbem-10374	84	44	land	land	NOUN
fbem-10374	84	45	use	use	NOUN
fbem-10374	84	46	tax	tax	NOUN
fbem-10374	84	47	.	.	PUNCT
fbem-10374	85	1	table	table	NOUN
fbem-10374	85	2	2	2	NUM
fbem-10374	85	3	.	.	PUNCT
fbem-10374	85	4	results	result	NOUN
fbem-10374	85	5	of	of	ADP
fbem-10374	85	6	stepwise	stepwise	ADJ
fbem-10374	85	7	regression	regression	NOUN
fbem-10374	85	8	model	model	NOUN
fbem-10374	85	9	analysis	analysis	NOUN
fbem-10374	85	10	table	table	NOUN
fbem-10374	85	11	iud	iud	PROPN
fbem-10374	85	12	ie	ie	ADV
fbem-10374	85	13	ai	ai	VERB
fbem-10374	85	14	constant	constant	ADJ
fbem-10374	85	15	0.794	0.794	NUM
fbem-10374	85	16	*	*	PUNCT
fbem-10374	85	17	*	*	PUNCT
fbem-10374	85	18	*	*	PUNCT
fbem-10374	85	19	-0.845	-0.845	PUNCT
fbem-10374	85	20	*	*	PUNCT
fbem-10374	85	21	*	*	PUNCT
fbem-10374	85	22	*	*	PUNCT
fbem-10374	85	23	-31104.549	-31104.549	PUNCT
fbem-10374	85	24	*	*	PUNCT
fbem-10374	85	25	*	*	PUNCT
fbem-10374	85	26	*	*	NOUN
fbem-10374	85	27	icpsi	icpsi	NOUN
fbem-10374	85	28	0.084	0.084	NUM
fbem-10374	85	29	*	*	PUNCT
fbem-10374	85	30	*	*	PUNCT
fbem-10374	85	31	*	*	PUNCT
fbem-10374	85	32	0.038	0.038	NUM
fbem-10374	85	33	*	*	PUNCT
fbem-10374	85	34	*	*	PUNCT
fbem-10374	85	35	cit	cit	PROPN
fbem-10374	85	36	5888.482	5888.482	PROPN
fbem-10374	85	37	*	*	PROPN
fbem-10374	85	38	*	*	PUNCT
fbem-10374	85	39	*	*	PUNCT
fbem-10374	85	40	dt	dt	X
fbem-10374	85	41	0.1	0.1	NUM
fbem-10374	85	42	*	*	PUNCT
fbem-10374	85	43	*	*	PUNCT
fbem-10374	85	44	*	*	PUNCT
fbem-10374	85	45	ulut	ulut	PROPN
fbem-10374	85	46	0.091	0.091	NUM
fbem-10374	85	47	*	*	PUNCT
fbem-10374	85	48	*	*	PUNCT
fbem-10374	85	49	*	*	PUNCT
fbem-10374	85	50	educational	educational	ADJ
fbem-10374	85	51	level	level	NOUN
fbem-10374	85	52	12041.247	12041.247	NUM
fbem-10374	85	53	*	*	PUNCT
fbem-10374	85	54	*	*	PUNCT
fbem-10374	85	55	note	note	NOUN
fbem-10374	85	56	:	:	PUNCT
fbem-10374	85	57	*	*	PUNCT
fbem-10374	85	58	*	*	PUNCT
fbem-10374	85	59	*	*	PUNCT
fbem-10374	85	60	,	,	PUNCT
fbem-10374	85	61	*	*	PUNCT
fbem-10374	85	62	*	*	PUNCT
fbem-10374	85	63	and	and	CCONJ
fbem-10374	85	64	*	*	PUNCT
fbem-10374	85	65	represent	represent	VERB
fbem-10374	85	66	significance	significance	NOUN
fbem-10374	85	67	levels	level	NOUN
fbem-10374	85	68	of	of	ADP
fbem-10374	85	69	1	1	NUM
fbem-10374	85	70	%	%	NOUN
fbem-10374	85	71	,	,	PUNCT
fbem-10374	85	72	5	5	NUM
fbem-10374	85	73	%	%	NOUN
fbem-10374	85	74	and	and	CCONJ
fbem-10374	85	75	10	10	NUM
fbem-10374	85	76	%	%	NOUN
fbem-10374	85	77	respectively	respectively	ADV
fbem-10374	85	78	iud=0.794	iud=0.794	NOUN
fbem-10374	85	79	+	+	NOUN
fbem-10374	85	80	0.084*icpsi+0.091*ulut	0.084*icpsi+0.091*ulut	NOUN
fbem-10374	85	81	based	base	VERB
fbem-10374	85	82	on	on	ADP
fbem-10374	85	83	the	the	DET
fbem-10374	85	84	positive	positive	ADJ
fbem-10374	85	85	regression	regression	NOUN
fbem-10374	85	86	coefficients	coefficient	NOUN
fbem-10374	85	87	,	,	PUNCT
fbem-10374	85	88	it	it	PRON
fbem-10374	85	89	can	can	AUX
fbem-10374	85	90	be	be	AUX
fbem-10374	85	91	inferred	infer	VERB
fbem-10374	85	92	that	that	SCONJ
fbem-10374	85	93	there	there	PRON
fbem-10374	85	94	is	be	VERB
fbem-10374	85	95	a	a	DET
fbem-10374	85	96	positive	positive	ADJ
fbem-10374	85	97	correlation	correlation	NOUN
fbem-10374	85	98	between	between	ADP
fbem-10374	85	99	these	these	DET
fbem-10374	85	100	independent	independent	ADJ
fbem-10374	85	101	variables	variable	NOUN
fbem-10374	85	102	and	and	CCONJ
fbem-10374	85	103	the	the	DET
fbem-10374	85	104	level	level	NOUN
fbem-10374	85	105	of	of	ADP
fbem-10374	85	106	investment	investment	NOUN
fbem-10374	85	107	understanding	understanding	NOUN
fbem-10374	85	108	.	.	PUNCT
fbem-10374	86	1	further	further	ADJ
fbem-10374	86	2	investigation	investigation	NOUN
fbem-10374	86	3	is	be	AUX
fbem-10374	86	4	warranted	warrant	VERB
fbem-10374	86	5	to	to	PART
fbem-10374	86	6	examine	examine	VERB
fbem-10374	86	7	the	the	DET
fbem-10374	86	8	impact	impact	NOUN
fbem-10374	86	9	of	of	ADP
fbem-10374	86	10	these	these	DET
fbem-10374	86	11	independent	independent	ADJ
fbem-10374	86	12	variables	variable	NOUN
fbem-10374	86	13	on	on	ADP
fbem-10374	86	14	investors	investor	NOUN
fbem-10374	86	15	'	'	PART
fbem-10374	86	16	investment	investment	NOUN
fbem-10374	86	17	behavior	behavior	NOUN
fbem-10374	86	18	.	.	PUNCT
fbem-10374	87	1	it	it	PRON
fbem-10374	87	2	is	be	AUX
fbem-10374	87	3	expected	expect	VERB
fbem-10374	87	4	that	that	SCONJ
fbem-10374	87	5	investors	investor	NOUN
fbem-10374	87	6	who	who	PRON
fbem-10374	87	7	have	have	VERB
fbem-10374	87	8	a	a	DET
fbem-10374	87	9	greater	great	ADJ
fbem-10374	87	10	understanding	understanding	NOUN
fbem-10374	87	11	of	of	ADP
fbem-10374	87	12	the	the	DET
fbem-10374	87	13	elderly	elderly	ADJ
fbem-10374	87	14	care	care	NOUN
fbem-10374	87	15	service	service	NOUN
fbem-10374	87	16	industry	industry	NOUN
fbem-10374	87	17	and	and	CCONJ
fbem-10374	87	18	a	a	DET
fbem-10374	87	19	higher	high	ADJ
fbem-10374	87	20	level	level	NOUN
fbem-10374	87	21	of	of	ADP
fbem-10374	87	22	familiarity	familiarity	NOUN
fbem-10374	87	23	with	with	ADP
fbem-10374	87	24	urban	urban	ADJ
fbem-10374	87	25	land	land	NOUN
fbem-10374	87	26	use	use	NOUN
fbem-10374	87	27	tax	tax	NOUN
fbem-10374	87	28	,	,	PUNCT
fbem-10374	87	29	which	which	PRON
fbem-10374	87	30	offers	offer	VERB
fbem-10374	87	31	tax	tax	NOUN
fbem-10374	87	32	incentives	incentive	NOUN
fbem-10374	87	33	in	in	ADP
fbem-10374	87	34	this	this	DET
fbem-10374	87	35	industry	industry	NOUN
fbem-10374	87	36	,	,	PUNCT
fbem-10374	87	37	are	be	AUX
fbem-10374	87	38	more	more	ADV
fbem-10374	87	39	likely	likely	ADJ
fbem-10374	87	40	to	to	PART
fbem-10374	87	41	have	have	VERB
fbem-10374	87	42	a	a	DET
fbem-10374	87	43	higher	high	ADJ
fbem-10374	87	44	level	level	NOUN
fbem-10374	87	45	of	of	ADP
fbem-10374	87	46	investment	investment	NOUN
fbem-10374	87	47	understanding	understanding	NOUN
fbem-10374	87	48	and	and	CCONJ
fbem-10374	87	49	therefore	therefore	ADV
fbem-10374	87	50	,	,	PUNCT
fbem-10374	87	51	are	be	AUX
fbem-10374	87	52	more	more	ADV
fbem-10374	87	53	inclined	inclined	ADJ
fbem-10374	87	54	to	to	PART
fbem-10374	87	55	invest	invest	VERB
fbem-10374	87	56	in	in	ADP
fbem-10374	87	57	the	the	DET
fbem-10374	87	58	elderly	elderly	ADJ
fbem-10374	87	59	care	care	NOUN
fbem-10374	87	60	service	service	NOUN
fbem-10374	87	61	sector	sector	NOUN
fbem-10374	87	62	.	.	PUNCT
fbem-10374	88	1	specifically	specifically	ADV
fbem-10374	88	2	,	,	PUNCT
fbem-10374	88	3	a	a	DET
fbem-10374	88	4	higher	high	ADJ
fbem-10374	88	5	level	level	NOUN
fbem-10374	88	6	of	of	ADP
fbem-10374	88	7	investors	investor	NOUN
fbem-10374	88	8	'	'	PART
fbem-10374	88	9	perception	perception	NOUN
fbem-10374	88	10	of	of	ADP
fbem-10374	88	11	the	the	DET
fbem-10374	88	12	elderly	elderly	ADJ
fbem-10374	88	13	care	care	NOUN
fbem-10374	88	14	service	service	NOUN
fbem-10374	88	15	industry	industry	NOUN
fbem-10374	88	16	often	often	ADV
fbem-10374	88	17	indicates	indicate	VERB
fbem-10374	88	18	their	their	PRON
fbem-10374	88	19	greater	great	ADJ
fbem-10374	88	20	interest	interest	NOUN
fbem-10374	88	21	in	in	ADP
fbem-10374	88	22	social	social	ADJ
fbem-10374	88	23	and	and	CCONJ
fbem-10374	88	24	economic	economic	ADJ
fbem-10374	88	25	aspects	aspect	NOUN
fbem-10374	88	26	and	and	CCONJ
fbem-10374	88	27	their	their	PRON
fbem-10374	88	28	ability	ability	NOUN
fbem-10374	88	29	to	to	PART
fbem-10374	88	30	comprehend	comprehend	VERB
fbem-10374	88	31	and	and	CCONJ
fbem-10374	88	32	analyze	analyze	VERB
fbem-10374	88	33	various	various	ADJ
fbem-10374	88	34	types	type	NOUN
fbem-10374	88	35	of	of	ADP
fbem-10374	88	36	information	information	NOUN
fbem-10374	88	37	.	.	PUNCT
fbem-10374	89	1	such	such	ADJ
fbem-10374	89	2	investors	investor	NOUN
fbem-10374	89	3	are	be	AUX
fbem-10374	89	4	more	more	ADV
fbem-10374	89	5	likely	likely	ADJ
fbem-10374	89	6	to	to	PART
fbem-10374	89	7	grasp	grasp	VERB
fbem-10374	89	8	relevant	relevant	ADJ
fbem-10374	89	9	investment	investment	NOUN
fbem-10374	89	10	knowledge	knowledge	NOUN
fbem-10374	89	11	,	,	PUNCT
fbem-10374	89	12	thereby	thereby	ADV
fbem-10374	89	13	enhancing	enhance	VERB
fbem-10374	89	14	their	their	PRON
fbem-10374	89	15	level	level	NOUN
fbem-10374	89	16	of	of	ADP
fbem-10374	89	17	investment	investment	NOUN
fbem-10374	89	18	understanding	understanding	NOUN
fbem-10374	89	19	.	.	PUNCT
fbem-10374	90	1	consequently	consequently	ADV
fbem-10374	90	2	,	,	PUNCT
fbem-10374	90	3	a	a	DET
fbem-10374	90	4	positive	positive	ADJ
fbem-10374	90	5	correlation	correlation	NOUN
fbem-10374	90	6	can	can	AUX
fbem-10374	90	7	be	be	AUX
fbem-10374	90	8	observed	observe	VERB
fbem-10374	90	9	between	between	ADP
fbem-10374	90	10	investors	investor	NOUN
fbem-10374	90	11	'	'	PART
fbem-10374	90	12	perception	perception	NOUN
fbem-10374	90	13	of	of	ADP
fbem-10374	90	14	the	the	DET
fbem-10374	90	15	elderly	elderly	ADJ
fbem-10374	90	16	care	care	NOUN
fbem-10374	90	17	service	service	NOUN
fbem-10374	90	18	industry	industry	NOUN
fbem-10374	90	19	and	and	CCONJ
fbem-10374	90	20	their	their	PRON
fbem-10374	90	21	level	level	NOUN
fbem-10374	90	22	of	of	ADP
fbem-10374	90	23	investment	investment	NOUN
fbem-10374	90	24	understanding	understanding	NOUN
fbem-10374	90	25	.	.	PUNCT
fbem-10374	91	1	ie=-0.845	ie=-0.845	PROPN
fbem-10374	91	2	+	+	NOUN
fbem-10374	91	3	0.1*dt+0.038*icpsi	0.1*dt+0.038*icpsi	NOUN
fbem-10374	91	4	there	there	PRON
fbem-10374	91	5	is	be	VERB
fbem-10374	91	6	a	a	DET
fbem-10374	91	7	positive	positive	ADJ
fbem-10374	91	8	correlation	correlation	NOUN
fbem-10374	91	9	between	between	ADP
fbem-10374	91	10	investors	investor	NOUN
fbem-10374	91	11	'	'	PART
fbem-10374	91	12	perception	perception	NOUN
fbem-10374	91	13	of	of	ADP
fbem-10374	91	14	the	the	DET
fbem-10374	91	15	elderly	elderly	ADJ
fbem-10374	91	16	care	care	NOUN
fbem-10374	91	17	service	service	NOUN
fbem-10374	91	18	industry	industry	NOUN
fbem-10374	91	19	and	and	CCONJ
fbem-10374	91	20	deed	deed	VERB
fbem-10374	91	21	tax	tax	NOUN
fbem-10374	91	22	with	with	ADP
fbem-10374	91	23	investment	investment	NOUN
fbem-10374	91	24	experience	experience	NOUN
fbem-10374	91	25	.	.	PUNCT
fbem-10374	92	1	if	if	SCONJ
fbem-10374	92	2	investors	investor	NOUN
fbem-10374	92	3	have	have	VERB
fbem-10374	92	4	a	a	DET
fbem-10374	92	5	greater	great	ADJ
fbem-10374	92	6	understanding	understanding	NOUN
fbem-10374	92	7	of	of	ADP
fbem-10374	92	8	the	the	DET
fbem-10374	92	9	elderly	elderly	ADJ
fbem-10374	92	10	care	care	NOUN
fbem-10374	92	11	service	service	NOUN
fbem-10374	92	12	industry	industry	NOUN
fbem-10374	92	13	and	and	CCONJ
fbem-10374	92	14	a	a	DET
fbem-10374	92	15	higher	high	ADJ
fbem-10374	92	16	level	level	NOUN
fbem-10374	92	17	of	of	ADP
fbem-10374	92	18	familiarity	familiarity	NOUN
fbem-10374	92	19	with	with	ADP
fbem-10374	92	20	deed	deed	NOUN
fbem-10374	92	21	tax	tax	NOUN
fbem-10374	92	22	,	,	PUNCT
fbem-10374	92	23	which	which	PRON
fbem-10374	92	24	offers	offer	VERB
fbem-10374	92	25	tax	tax	NOUN
fbem-10374	92	26	incentives	incentive	NOUN
fbem-10374	92	27	in	in	ADP
fbem-10374	92	28	this	this	DET
fbem-10374	92	29	sector	sector	NOUN
fbem-10374	92	30	,	,	PUNCT
fbem-10374	92	31	these	these	DET
fbem-10374	92	32	factors	factor	NOUN
fbem-10374	92	33	are	be	AUX
fbem-10374	92	34	likely	likely	ADJ
fbem-10374	92	35	to	to	PART
fbem-10374	92	36	contribute	contribute	VERB
fbem-10374	92	37	to	to	ADP
fbem-10374	92	38	an	an	DET
fbem-10374	92	39	improvement	improvement	NOUN
fbem-10374	92	40	in	in	ADP
fbem-10374	92	41	their	their	PRON
fbem-10374	92	42	investment	investment	NOUN
fbem-10374	92	43	experience	experience	NOUN
fbem-10374	92	44	.	.	PUNCT
fbem-10374	93	1	however	however	ADV
fbem-10374	93	2	,	,	PUNCT
fbem-10374	93	3	it	it	PRON
fbem-10374	93	4	should	should	AUX
fbem-10374	93	5	be	be	AUX
fbem-10374	93	6	noted	note	VERB
fbem-10374	93	7	that	that	SCONJ
fbem-10374	93	8	the	the	DET
fbem-10374	93	9	coefficient	coefficient	NOUN
fbem-10374	93	10	for	for	ADP
fbem-10374	93	11	investment	investment	NOUN
fbem-10374	93	12	experience	experience	NOUN
fbem-10374	93	13	is	be	AUX
fbem-10374	93	14	negative	negative	ADJ
fbem-10374	93	15	,	,	PUNCT
fbem-10374	93	16	indicating	indicate	VERB
fbem-10374	93	17	a	a	DET
fbem-10374	93	18	decreasing	decrease	VERB
fbem-10374	93	19	trend	trend	NOUN
fbem-10374	93	20	as	as	SCONJ
fbem-10374	93	21	the	the	DET
fbem-10374	93	22	independent	independent	ADJ
fbem-10374	93	23	variables	variable	NOUN
fbem-10374	93	24	increase	increase	VERB
fbem-10374	93	25	.	.	PUNCT
fbem-10374	94	1	this	this	PRON
fbem-10374	94	2	may	may	AUX
fbem-10374	94	3	be	be	AUX
fbem-10374	94	4	due	due	ADJ
fbem-10374	94	5	to	to	ADP
fbem-10374	94	6	the	the	DET
fbem-10374	94	7	fact	fact	NOUN
fbem-10374	94	8	that	that	SCONJ
fbem-10374	94	9	investors	investor	NOUN
fbem-10374	94	10	may	may	AUX
fbem-10374	94	11	encounter	encounter	VERB
fbem-10374	94	12	risks	risk	NOUN
fbem-10374	94	13	or	or	CCONJ
fbem-10374	94	14	other	other	ADJ
fbem-10374	94	15	unfavorable	unfavorable	ADJ
fbem-10374	94	16	factors	factor	NOUN
fbem-10374	94	17	in	in	ADP
fbem-10374	94	18	specific	specific	ADJ
fbem-10374	94	19	circumstances	circumstance	NOUN
fbem-10374	94	20	,	,	PUNCT
fbem-10374	94	21	leading	lead	VERB
fbem-10374	94	22	to	to	ADP
fbem-10374	94	23	a	a	DET
fbem-10374	94	24	decrease	decrease	NOUN
fbem-10374	94	25	in	in	ADP
fbem-10374	94	26	their	their	PRON
fbem-10374	94	27	investment	investment	NOUN
fbem-10374	94	28	experience	experience	NOUN
fbem-10374	94	29	.	.	PUNCT
fbem-10374	95	1	ai=-31104.549	ai=-31104.549	NOUN
fbem-10374	95	2	+	+	PROPN
fbem-10374	95	3	5888.482*cit+12041.247*educational	5888.482*cit+12041.247*educational	ADJ
fbem-10374	95	4	  	  	SPACE
fbem-10374	95	5	level	level	NOUN
fbem-10374	95	6	  	  	SPACE
fbem-10374	95	7	there	there	PRON
fbem-10374	95	8	is	be	VERB
fbem-10374	95	9	a	a	DET
fbem-10374	95	10	positive	positive	ADJ
fbem-10374	95	11	correlation	correlation	NOUN
fbem-10374	95	12	between	between	ADP
fbem-10374	95	13	corporate	corporate	ADJ
fbem-10374	95	14	income	income	NOUN
fbem-10374	95	15	tax	tax	NOUN
fbem-10374	95	16	and	and	CCONJ
fbem-10374	95	17	education	education	NOUN
fbem-10374	95	18	level	level	NOUN
fbem-10374	95	19	with	with	ADP
fbem-10374	95	20	investment	investment	NOUN
fbem-10374	95	21	amount	amount	NOUN
fbem-10374	95	22	.	.	PUNCT
fbem-10374	96	1	in	in	ADP
fbem-10374	96	2	other	other	ADJ
fbem-10374	96	3	words	word	NOUN
fbem-10374	96	4	,	,	PUNCT
fbem-10374	96	5	if	if	SCONJ
fbem-10374	96	6	investors	investor	NOUN
fbem-10374	96	7	have	have	VERB
fbem-10374	96	8	a	a	DET
fbem-10374	96	9	higher	high	ADJ
fbem-10374	96	10	understanding	understanding	NOUN
fbem-10374	96	11	of	of	ADP
fbem-10374	96	12	corporate	corporate	ADJ
fbem-10374	96	13	income	income	NOUN
fbem-10374	96	14	tax	tax	NOUN
fbem-10374	96	15	in	in	ADP
fbem-10374	96	16	the	the	DET
fbem-10374	96	17	context	context	NOUN
fbem-10374	96	18	of	of	ADP
fbem-10374	96	19	the	the	DET
fbem-10374	96	20	elderly	elderly	ADJ
fbem-10374	96	21	care	care	NOUN
fbem-10374	96	22	service	service	NOUN
fbem-10374	96	23	industry	industry	NOUN
fbem-10374	96	24	,	,	PUNCT
fbem-10374	96	25	along	along	ADP
fbem-10374	96	26	with	with	ADP
fbem-10374	96	27	greater	great	ADJ
fbem-10374	96	28	tax	tax	NOUN
fbem-10374	96	29	incentives	incentive	NOUN
fbem-10374	96	30	in	in	ADP
fbem-10374	96	31	this	this	DET
fbem-10374	96	32	sector	sector	NOUN
fbem-10374	96	33	,	,	PUNCT
fbem-10374	96	34	and	and	CCONJ
fbem-10374	96	35	if	if	SCONJ
fbem-10374	96	36	their	their	PRON
fbem-10374	96	37	education	education	NOUN
fbem-10374	96	38	level	level	NOUN
fbem-10374	96	39	is	be	AUX
fbem-10374	96	40	higher	high	ADJ
fbem-10374	96	41	,	,	PUNCT
fbem-10374	96	42	these	these	DET
fbem-10374	96	43	factors	factor	NOUN
fbem-10374	96	44	are	be	AUX
fbem-10374	96	45	likely	likely	ADJ
fbem-10374	96	46	to	to	PART
fbem-10374	96	47	contribute	contribute	VERB
fbem-10374	96	48	to	to	ADP
fbem-10374	96	49	an	an	DET
fbem-10374	96	50	increase	increase	NOUN
fbem-10374	96	51	in	in	ADP
fbem-10374	96	52	their	their	PRON
fbem-10374	96	53	investment	investment	NOUN
fbem-10374	96	54	amount	amount	NOUN
fbem-10374	96	55	.	.	PUNCT
fbem-10374	97	1	table	table	NOUN
fbem-10374	97	2	3	3	NUM
fbem-10374	97	3	.	.	PUNCT
fbem-10374	98	1	analysis	analysis	NOUN
fbem-10374	98	2	table	table	NOUN
fbem-10374	98	3	of	of	ADP
fbem-10374	98	4	independent	independent	ADJ
fbem-10374	98	5	sample	sample	NOUN
fbem-10374	98	6	t	t	PROPN
fbem-10374	98	7	-	-	PUNCT
fbem-10374	98	8	test	test	NOUN
fbem-10374	98	9	results	result	NOUN
fbem-10374	98	10	gender	gender	NOUN
fbem-10374	98	11	age	age	NOUN
fbem-10374	98	12	educational	educational	ADJ
fbem-10374	98	13	level	level	NOUN
fbem-10374	98	14	occupation	occupation	NOUN
fbem-10374	98	15	purpose	purpose	NOUN
fbem-10374	98	16	of	of	ADP
fbem-10374	98	17	investment	investment	NOUN
fbem-10374	98	18	iud	iud	NOUN
fbem-10374	98	19	✔	✔	NOUN
fbem-10374	98	20	ie	ie	X
fbem-10374	98	21	✔	✔	NOUN
fbem-10374	98	22	✔	✔	NOUN
fbem-10374	98	23	ai	ai	VERB
fbem-10374	98	24	✔	✔	NOUN
fbem-10374	98	25	✔	✔	VERB
fbem-10374	98	26	icpsi	icpsi	NOUN
fbem-10374	98	27	vat	vat	NOUN
fbem-10374	98	28	✔	✔	NOUN
fbem-10374	98	29	cit	cit	PROPN
fbem-10374	98	30	✔	✔	NOUN
fbem-10374	98	31	✔	✔	NOUN
fbem-10374	98	32	dt	dt	ADP
fbem-10374	98	33	✔	✔	NOUN
fbem-10374	98	34	pt	pt	PROPN
fbem-10374	98	35	✔	✔	PROPN
fbem-10374	98	36	ulut	ulut	PROPN
fbem-10374	98	37	✔	✔	NOUN
fbem-10374	98	38	✔	✔	NOUN
fbem-10374	98	39	✔	✔	NOUN
fbem-10374	98	40	based	base	VERB
fbem-10374	98	41	on	on	ADP
fbem-10374	98	42	table	table	NOUN
fbem-10374	98	43	3	3	NUM
fbem-10374	98	44	,	,	PUNCT
fbem-10374	98	45	it	it	PRON
fbem-10374	98	46	can	can	AUX
fbem-10374	98	47	be	be	AUX
fbem-10374	98	48	observed	observe	VERB
fbem-10374	98	49	that	that	SCONJ
fbem-10374	98	50	gender	gender	NOUN
fbem-10374	98	51	and	and	CCONJ
fbem-10374	98	52	age	age	NOUN
fbem-10374	98	53	are	be	AUX
fbem-10374	98	54	not	not	PART
fbem-10374	98	55	statistically	statistically	ADV
fbem-10374	98	56	significant	significant	ADJ
fbem-10374	98	57	.	.	PUNCT
fbem-10374	99	1	however	however	ADV
fbem-10374	99	2	,	,	PUNCT
fbem-10374	99	3	education	education	NOUN
fbem-10374	99	4	level	level	NOUN
fbem-10374	99	5	shows	show	VERB
fbem-10374	99	6	a	a	DET
fbem-10374	99	7	significant	significant	ADJ
fbem-10374	99	8	relationship	relationship	NOUN
fbem-10374	99	9	with	with	ADP
fbem-10374	99	10	ie	ie	X
fbem-10374	99	11	,	,	PUNCT
fbem-10374	99	12	ai	ai	INTJ
fbem-10374	99	13	,	,	PUNCT
fbem-10374	99	14	vat	vat	NOUN
fbem-10374	99	15	,	,	PUNCT
fbem-10374	99	16	cit	cit	PROPN
fbem-10374	99	17	,	,	PUNCT
fbem-10374	99	18	dt	dt	PROPN
fbem-10374	99	19	,	,	PUNCT
fbem-10374	99	20	pt	pt	PROPN
fbem-10374	99	21	,	,	PUNCT
fbem-10374	99	22	and	and	CCONJ
fbem-10374	99	23	ulut	ulut	PROPN
fbem-10374	99	24	.	.	PUNCT
fbem-10374	100	1	occupation	occupation	NOUN
fbem-10374	100	2	also	also	ADV
fbem-10374	100	3	exhibits	exhibit	VERB
fbem-10374	100	4	a	a	DET
fbem-10374	100	5	significant	significant	ADJ
fbem-10374	100	6	relationship	relationship	NOUN
fbem-10374	100	7	with	with	ADP
fbem-10374	100	8	ulut	ulut	PROPN
fbem-10374	100	9	.	.	PUNCT
fbem-10374	101	1	furthermore	furthermore	ADV
fbem-10374	101	2	,	,	PUNCT
fbem-10374	101	3	investment	investment	NOUN
fbem-10374	101	4	purpose	purpose	NOUN
fbem-10374	101	5	is	be	AUX
fbem-10374	101	6	significantly	significantly	ADV
fbem-10374	101	7	related	relate	VERB
fbem-10374	101	8	to	to	ADP
fbem-10374	101	9	iud	iud	NOUN
fbem-10374	101	10	,	,	PUNCT
fbem-10374	101	11	ie	ie	X
fbem-10374	101	12	,	,	PUNCT
fbem-10374	101	13	ai	ai	VERB
fbem-10374	101	14	,	,	PUNCT
fbem-10374	101	15	cit	cit	PROPN
fbem-10374	101	16	,	,	PUNCT
fbem-10374	101	17	and	and	CCONJ
fbem-10374	101	18	ulut	ulut	PROPN
fbem-10374	101	19	.	.	PUNCT
fbem-10374	102	1	these	these	DET
fbem-10374	102	2	findings	finding	NOUN
fbem-10374	102	3	indicate	indicate	VERB
fbem-10374	102	4	that	that	SCONJ
fbem-10374	102	5	the	the	DET
fbem-10374	102	6	level	level	NOUN
fbem-10374	102	7	of	of	ADP
fbem-10374	102	8	education	education	NOUN
fbem-10374	102	9	has	have	VERB
fbem-10374	102	10	an	an	DET
fbem-10374	102	11	impact	impact	NOUN
fbem-10374	102	12	on	on	ADP
fbem-10374	102	13	investors	investor	NOUN
fbem-10374	102	14	'	'	PART
fbem-10374	102	15	investment	investment	NOUN
fbem-10374	102	16	experience	experience	NOUN
fbem-10374	102	17	and	and	CCONJ
fbem-10374	102	18	investment	investment	NOUN
fbem-10374	102	19	amount	amount	NOUN
fbem-10374	102	20	,	,	PUNCT
fbem-10374	102	21	as	as	ADV
fbem-10374	102	22	well	well	ADV
fbem-10374	102	23	as	as	ADP
fbem-10374	102	24	their	their	PRON
fbem-10374	102	25	understanding	understanding	NOUN
fbem-10374	102	26	of	of	ADP
fbem-10374	102	27	value	value	NOUN
fbem-10374	102	28	-	-	PUNCT
fbem-10374	102	29	added	add	VERB
fbem-10374	102	30	tax	tax	NOUN
fbem-10374	102	31	,	,	PUNCT
fbem-10374	102	32	corporate	corporate	ADJ
fbem-10374	102	33	income	income	NOUN
fbem-10374	102	34	tax	tax	NOUN
fbem-10374	102	35	,	,	PUNCT
fbem-10374	102	36	deed	deed	NOUN
fbem-10374	102	37	tax	tax	NOUN
fbem-10374	102	38	,	,	PUNCT
fbem-10374	102	39	property	property	NOUN
fbem-10374	102	40	tax	tax	NOUN
fbem-10374	102	41	,	,	PUNCT
fbem-10374	102	42	and	and	CCONJ
fbem-10374	102	43	urban	urban	ADJ
fbem-10374	102	44	land	land	NOUN
fbem-10374	102	45	225	225	NUM
fbem-10374	102	46	use	use	NOUN
fbem-10374	102	47	tax	tax	NOUN
fbem-10374	102	48	,	,	PUNCT
fbem-10374	102	49	and	and	CCONJ
fbem-10374	102	50	their	their	PRON
fbem-10374	102	51	awareness	awareness	NOUN
fbem-10374	102	52	of	of	ADP
fbem-10374	102	53	the	the	DET
fbem-10374	102	54	tax	tax	NOUN
fbem-10374	102	55	incentives	incentive	NOUN
fbem-10374	102	56	in	in	ADP
fbem-10374	102	57	the	the	DET
fbem-10374	102	58	elderly	elderly	ADJ
fbem-10374	102	59	care	care	NOUN
fbem-10374	102	60	service	service	NOUN
fbem-10374	102	61	industry	industry	NOUN
fbem-10374	102	62	.	.	PUNCT
fbem-10374	103	1	moreover	moreover	ADV
fbem-10374	103	2	,	,	PUNCT
fbem-10374	103	3	investors	investor	NOUN
fbem-10374	103	4	'	'	PART
fbem-10374	103	5	occupation	occupation	NOUN
fbem-10374	103	6	influences	influence	VERB
fbem-10374	103	7	their	their	PRON
fbem-10374	103	8	understanding	understanding	NOUN
fbem-10374	103	9	of	of	ADP
fbem-10374	103	10	corporate	corporate	ADJ
fbem-10374	103	11	income	income	NOUN
fbem-10374	103	12	tax	tax	NOUN
fbem-10374	103	13	.	.	PUNCT
fbem-10374	104	1	investors	investor	NOUN
fbem-10374	104	2	'	'	PART
fbem-10374	104	3	investment	investment	NOUN
fbem-10374	104	4	purpose	purpose	NOUN
fbem-10374	104	5	,	,	PUNCT
fbem-10374	104	6	whether	whether	SCONJ
fbem-10374	104	7	focused	focus	VERB
fbem-10374	104	8	on	on	ADP
fbem-10374	104	9	profit	profit	NOUN
fbem-10374	104	10	or	or	CCONJ
fbem-10374	104	11	wealth	wealth	NOUN
fbem-10374	104	12	preservation	preservation	NOUN
fbem-10374	104	13	,	,	PUNCT
fbem-10374	104	14	affects	affect	VERB
fbem-10374	104	15	their	their	PRON
fbem-10374	104	16	level	level	NOUN
fbem-10374	104	17	of	of	ADP
fbem-10374	104	18	investment	investment	NOUN
fbem-10374	104	19	understanding	understanding	NOUN
fbem-10374	104	20	,	,	PUNCT
fbem-10374	104	21	investment	investment	NOUN
fbem-10374	104	22	experience	experience	NOUN
fbem-10374	104	23	,	,	PUNCT
fbem-10374	104	24	and	and	CCONJ
fbem-10374	104	25	investment	investment	NOUN
fbem-10374	104	26	amount	amount	NOUN
fbem-10374	104	27	,	,	PUNCT
fbem-10374	104	28	as	as	ADV
fbem-10374	104	29	well	well	ADV
fbem-10374	104	30	as	as	ADP
fbem-10374	104	31	their	their	PRON
fbem-10374	104	32	perception	perception	NOUN
fbem-10374	104	33	of	of	ADP
fbem-10374	104	34	corporate	corporate	ADJ
fbem-10374	104	35	income	income	NOUN
fbem-10374	104	36	tax	tax	NOUN
fbem-10374	104	37	and	and	CCONJ
fbem-10374	104	38	urban	urban	ADJ
fbem-10374	104	39	land	land	NOUN
fbem-10374	104	40	use	use	NOUN
fbem-10374	104	41	tax	tax	NOUN
fbem-10374	104	42	and	and	CCONJ
fbem-10374	104	43	their	their	PRON
fbem-10374	104	44	impact	impact	NOUN
fbem-10374	104	45	on	on	ADP
fbem-10374	104	46	the	the	DET
fbem-10374	104	47	elderly	elderly	ADJ
fbem-10374	104	48	care	care	NOUN
fbem-10374	104	49	service	service	NOUN
fbem-10374	104	50	industry	industry	NOUN
fbem-10374	104	51	.	.	PUNCT
fbem-10374	105	1	4	4	X
fbem-10374	105	2	.	.	X
fbem-10374	105	3	summarize	summarize	VERB
fbem-10374	105	4	and	and	CCONJ
fbem-10374	105	5	look	look	VERB
fbem-10374	105	6	to	to	ADP
fbem-10374	105	7	the	the	DET
fbem-10374	105	8	future	future	ADJ
fbem-10374	105	9	value	value	NOUN
fbem-10374	105	10	-	-	PUNCT
fbem-10374	105	11	added	add	VERB
fbem-10374	105	12	tax	tax	NOUN
fbem-10374	105	13	(	(	PUNCT
fbem-10374	105	14	vat	vat	NOUN
fbem-10374	105	15	):	):	PUNCT
fbem-10374	105	16	the	the	DET
fbem-10374	105	17	elderly	elderly	ADJ
fbem-10374	105	18	care	care	NOUN
fbem-10374	105	19	service	service	NOUN
fbem-10374	105	20	industry	industry	NOUN
fbem-10374	105	21	typically	typically	ADV
fbem-10374	105	22	enjoys	enjoy	VERB
fbem-10374	105	23	vat	vat	NOUN
fbem-10374	105	24	exemptions	exemption	NOUN
fbem-10374	105	25	or	or	CCONJ
fbem-10374	105	26	lower	low	ADJ
fbem-10374	105	27	tax	tax	NOUN
fbem-10374	105	28	rates	rate	NOUN
fbem-10374	105	29	.	.	PUNCT
fbem-10374	106	1	these	these	DET
fbem-10374	106	2	preferential	preferential	ADJ
fbem-10374	106	3	policies	policy	NOUN
fbem-10374	106	4	reduce	reduce	VERB
fbem-10374	106	5	the	the	DET
fbem-10374	106	6	operating	operating	NOUN
fbem-10374	106	7	costs	cost	NOUN
fbem-10374	106	8	for	for	ADP
fbem-10374	106	9	elderly	elderly	ADJ
fbem-10374	106	10	care	care	NOUN
fbem-10374	106	11	institutions	institution	NOUN
fbem-10374	106	12	and	and	CCONJ
fbem-10374	106	13	attract	attract	VERB
fbem-10374	106	14	more	more	ADJ
fbem-10374	106	15	investors	investor	NOUN
fbem-10374	106	16	to	to	PART
fbem-10374	106	17	enter	enter	VERB
fbem-10374	106	18	the	the	DET
fbem-10374	106	19	industry	industry	NOUN
fbem-10374	106	20	.	.	PUNCT
fbem-10374	107	1	it	it	PRON
fbem-10374	107	2	is	be	AUX
fbem-10374	107	3	recommended	recommend	VERB
fbem-10374	107	4	that	that	SCONJ
fbem-10374	107	5	the	the	DET
fbem-10374	107	6	government	government	NOUN
fbem-10374	107	7	continue	continue	VERB
fbem-10374	107	8	to	to	PART
fbem-10374	107	9	maintain	maintain	VERB
fbem-10374	107	10	or	or	CCONJ
fbem-10374	107	11	expand	expand	VERB
fbem-10374	107	12	vat	vat	NOUN
fbem-10374	107	13	exemptions	exemption	NOUN
fbem-10374	107	14	for	for	ADP
fbem-10374	107	15	the	the	DET
fbem-10374	107	16	elderly	elderly	ADJ
fbem-10374	107	17	care	care	NOUN
fbem-10374	107	18	service	service	NOUN
fbem-10374	107	19	industry	industry	NOUN
fbem-10374	107	20	to	to	PART
fbem-10374	107	21	reduce	reduce	VERB
fbem-10374	107	22	the	the	DET
fbem-10374	107	23	tax	tax	NOUN
fbem-10374	107	24	burden	burden	NOUN
fbem-10374	107	25	on	on	ADP
fbem-10374	107	26	these	these	DET
fbem-10374	107	27	enterprises	enterprise	NOUN
fbem-10374	107	28	,	,	PUNCT
fbem-10374	107	29	encourage	encourage	VERB
fbem-10374	107	30	more	more	ADJ
fbem-10374	107	31	investors	investor	NOUN
fbem-10374	107	32	to	to	PART
fbem-10374	107	33	invest	invest	VERB
fbem-10374	107	34	in	in	ADP
fbem-10374	107	35	the	the	DET
fbem-10374	107	36	industry	industry	NOUN
fbem-10374	107	37	,	,	PUNCT
fbem-10374	107	38	and	and	CCONJ
fbem-10374	107	39	promote	promote	VERB
fbem-10374	107	40	its	its	PRON
fbem-10374	107	41	development	development	NOUN
fbem-10374	107	42	.	.	PUNCT
fbem-10374	108	1	corporate	corporate	ADJ
fbem-10374	108	2	income	income	NOUN
fbem-10374	108	3	tax	tax	NOUN
fbem-10374	108	4	(	(	PUNCT
fbem-10374	108	5	cit	cit	PROPN
fbem-10374	108	6	):	):	PUNCT
fbem-10374	108	7	chinese	chinese	ADJ
fbem-10374	108	8	tax	tax	NOUN
fbem-10374	108	9	laws	law	NOUN
fbem-10374	108	10	stipulate	stipulate	VERB
fbem-10374	108	11	a	a	DET
fbem-10374	108	12	certain	certain	ADJ
fbem-10374	108	13	period	period	NOUN
fbem-10374	108	14	of	of	ADP
fbem-10374	108	15	exemption	exemption	NOUN
fbem-10374	108	16	from	from	ADP
fbem-10374	108	17	corporate	corporate	ADJ
fbem-10374	108	18	income	income	NOUN
fbem-10374	108	19	tax	tax	NOUN
fbem-10374	108	20	for	for	ADP
fbem-10374	108	21	elderly	elderly	ADJ
fbem-10374	108	22	care	care	NOUN
fbem-10374	108	23	institutions	institution	NOUN
fbem-10374	108	24	.	.	PUNCT
fbem-10374	109	1	this	this	DET
fbem-10374	109	2	tax	tax	NOUN
fbem-10374	109	3	exemption	exemption	NOUN
fbem-10374	109	4	policy	policy	NOUN
fbem-10374	109	5	encourages	encourage	VERB
fbem-10374	109	6	investment	investment	NOUN
fbem-10374	109	7	and	and	CCONJ
fbem-10374	109	8	innovation	innovation	NOUN
fbem-10374	109	9	in	in	ADP
fbem-10374	109	10	the	the	DET
fbem-10374	109	11	elderly	elderly	ADJ
fbem-10374	109	12	care	care	NOUN
fbem-10374	109	13	sector	sector	NOUN
fbem-10374	109	14	.	.	PUNCT
fbem-10374	110	1	it	it	PRON
fbem-10374	110	2	is	be	AUX
fbem-10374	110	3	recommended	recommend	VERB
fbem-10374	110	4	that	that	SCONJ
fbem-10374	110	5	the	the	DET
fbem-10374	110	6	government	government	NOUN
fbem-10374	110	7	further	far	ADV
fbem-10374	110	8	extend	extend	VERB
fbem-10374	110	9	the	the	DET
fbem-10374	110	10	tax	tax	NOUN
fbem-10374	110	11	exemption	exemption	NOUN
fbem-10374	110	12	period	period	NOUN
fbem-10374	110	13	for	for	SCONJ
fbem-10374	110	14	elderly	elderly	ADJ
fbem-10374	110	15	care	care	NOUN
fbem-10374	110	16	institutions	institution	NOUN
fbem-10374	110	17	to	to	PART
fbem-10374	110	18	incentivize	incentivize	VERB
fbem-10374	110	19	long	long	ADJ
fbem-10374	110	20	-	-	PUNCT
fbem-10374	110	21	term	term	NOUN
fbem-10374	110	22	investment	investment	NOUN
fbem-10374	110	23	and	and	CCONJ
fbem-10374	110	24	sustained	sustained	ADJ
fbem-10374	110	25	development	development	NOUN
fbem-10374	110	26	.	.	PUNCT
fbem-10374	111	1	additionally	additionally	ADV
fbem-10374	111	2	,	,	PUNCT
fbem-10374	111	3	considering	consider	VERB
fbem-10374	111	4	tax	tax	NOUN
fbem-10374	111	5	incentives	incentive	NOUN
fbem-10374	111	6	for	for	ADP
fbem-10374	111	7	companies	company	NOUN
fbem-10374	111	8	providing	provide	VERB
fbem-10374	111	9	elderly	elderly	ADJ
fbem-10374	111	10	care	care	NOUN
fbem-10374	111	11	services	service	NOUN
fbem-10374	111	12	to	to	ADP
fbem-10374	111	13	their	their	PRON
fbem-10374	111	14	employees	employee	NOUN
fbem-10374	111	15	can	can	AUX
fbem-10374	111	16	further	far	ADV
fbem-10374	111	17	promote	promote	VERB
fbem-10374	111	18	the	the	DET
fbem-10374	111	19	industry	industry	NOUN
fbem-10374	111	20	's	's	PART
fbem-10374	111	21	growth	growth	NOUN
fbem-10374	111	22	.	.	PUNCT
fbem-10374	112	1	urban	urban	ADJ
fbem-10374	112	2	land	land	NOUN
fbem-10374	112	3	use	use	NOUN
fbem-10374	112	4	tax	tax	NOUN
fbem-10374	112	5	and	and	CCONJ
fbem-10374	112	6	property	property	NOUN
fbem-10374	112	7	tax	tax	NOUN
fbem-10374	112	8	:	:	PUNCT
fbem-10374	112	9	elderly	elderly	ADJ
fbem-10374	112	10	care	care	NOUN
fbem-10374	112	11	institutions	institution	NOUN
fbem-10374	112	12	enjoy	enjoy	VERB
fbem-10374	112	13	relevant	relevant	ADJ
fbem-10374	112	14	exemptions	exemption	NOUN
fbem-10374	112	15	or	or	CCONJ
fbem-10374	112	16	preferential	preferential	ADJ
fbem-10374	112	17	treatments	treatment	NOUN
fbem-10374	112	18	in	in	ADP
fbem-10374	112	19	urban	urban	ADJ
fbem-10374	112	20	land	land	NOUN
fbem-10374	112	21	use	use	NOUN
fbem-10374	112	22	tax	tax	NOUN
fbem-10374	112	23	and	and	CCONJ
fbem-10374	112	24	property	property	NOUN
fbem-10374	112	25	tax	tax	NOUN
fbem-10374	112	26	,	,	PUNCT
fbem-10374	112	27	which	which	PRON
fbem-10374	112	28	relieves	relieve	VERB
fbem-10374	112	29	the	the	DET
fbem-10374	112	30	burden	burden	NOUN
fbem-10374	112	31	on	on	ADP
fbem-10374	112	32	these	these	DET
fbem-10374	112	33	enterprises	enterprise	NOUN
fbem-10374	112	34	.	.	PUNCT
fbem-10374	113	1	it	it	PRON
fbem-10374	113	2	is	be	AUX
fbem-10374	113	3	recommended	recommend	VERB
fbem-10374	113	4	that	that	SCONJ
fbem-10374	113	5	the	the	DET
fbem-10374	113	6	government	government	NOUN
fbem-10374	113	7	continue	continue	VERB
fbem-10374	113	8	to	to	PART
fbem-10374	113	9	introduce	introduce	VERB
fbem-10374	113	10	tax	tax	NOUN
fbem-10374	113	11	relief	relief	NOUN
fbem-10374	113	12	policies	policy	NOUN
fbem-10374	113	13	for	for	ADP
fbem-10374	113	14	urban	urban	ADJ
fbem-10374	113	15	land	land	NOUN
fbem-10374	113	16	use	use	NOUN
fbem-10374	113	17	tax	tax	NOUN
fbem-10374	113	18	and	and	CCONJ
fbem-10374	113	19	property	property	NOUN
fbem-10374	113	20	tax	tax	NOUN
fbem-10374	113	21	to	to	PART
fbem-10374	113	22	alleviate	alleviate	VERB
fbem-10374	113	23	cost	cost	NOUN
fbem-10374	113	24	pressures	pressure	NOUN
fbem-10374	113	25	on	on	ADP
fbem-10374	113	26	elderly	elderly	ADJ
fbem-10374	113	27	care	care	NOUN
fbem-10374	113	28	institutions	institution	NOUN
fbem-10374	113	29	and	and	CCONJ
fbem-10374	113	30	attract	attract	VERB
fbem-10374	113	31	more	more	ADJ
fbem-10374	113	32	investors	investor	NOUN
fbem-10374	113	33	to	to	PART
fbem-10374	113	34	participate	participate	VERB
fbem-10374	113	35	in	in	ADP
fbem-10374	113	36	the	the	DET
fbem-10374	113	37	industry	industry	NOUN
fbem-10374	113	38	.	.	PUNCT
fbem-10374	114	1	apart	apart	ADV
fbem-10374	114	2	from	from	ADP
fbem-10374	114	3	tax	tax	NOUN
fbem-10374	114	4	policies	policy	NOUN
fbem-10374	114	5	,	,	PUNCT
fbem-10374	114	6	a	a	DET
fbem-10374	114	7	series	series	NOUN
fbem-10374	114	8	of	of	ADP
fbem-10374	114	9	other	other	ADJ
fbem-10374	114	10	measures	measure	NOUN
fbem-10374	114	11	can	can	AUX
fbem-10374	114	12	be	be	AUX
fbem-10374	114	13	taken	take	VERB
fbem-10374	114	14	to	to	PART
fbem-10374	114	15	further	far	ADV
fbem-10374	114	16	promote	promote	VERB
fbem-10374	114	17	the	the	DET
fbem-10374	114	18	development	development	NOUN
fbem-10374	114	19	of	of	ADP
fbem-10374	114	20	the	the	DET
fbem-10374	114	21	elderly	elderly	ADJ
fbem-10374	114	22	care	care	NOUN
fbem-10374	114	23	service	service	NOUN
fbem-10374	114	24	industry	industry	NOUN
fbem-10374	114	25	.	.	PUNCT
fbem-10374	115	1	for	for	ADP
fbem-10374	115	2	example	example	NOUN
fbem-10374	115	3	,	,	PUNCT
fbem-10374	115	4	providing	provide	VERB
fbem-10374	115	5	certain	certain	ADJ
fbem-10374	115	6	exemptions	exemption	NOUN
fbem-10374	115	7	or	or	CCONJ
fbem-10374	115	8	preferential	preferential	ADJ
fbem-10374	115	9	policies	policy	NOUN
fbem-10374	115	10	on	on	ADP
fbem-10374	115	11	social	social	ADJ
fbem-10374	115	12	insurance	insurance	NOUN
fbem-10374	115	13	contributions	contribution	NOUN
fbem-10374	115	14	for	for	ADP
fbem-10374	115	15	elderly	elderly	ADJ
fbem-10374	115	16	care	care	NOUN
fbem-10374	115	17	enterprises	enterprise	NOUN
fbem-10374	115	18	reduces	reduce	VERB
fbem-10374	115	19	the	the	DET
fbem-10374	115	20	burden	burden	NOUN
fbem-10374	115	21	on	on	ADP
fbem-10374	115	22	employers	employer	NOUN
fbem-10374	115	23	.	.	PUNCT
fbem-10374	116	1	it	it	PRON
fbem-10374	116	2	is	be	AUX
fbem-10374	116	3	advised	advise	VERB
fbem-10374	116	4	that	that	SCONJ
fbem-10374	116	5	the	the	DET
fbem-10374	116	6	government	government	NOUN
fbem-10374	116	7	continues	continue	VERB
fbem-10374	116	8	to	to	PART
fbem-10374	116	9	strengthen	strengthen	VERB
fbem-10374	116	10	support	support	NOUN
fbem-10374	116	11	in	in	ADP
fbem-10374	116	12	terms	term	NOUN
fbem-10374	116	13	of	of	ADP
fbem-10374	116	14	social	social	ADJ
fbem-10374	116	15	insurance	insurance	NOUN
fbem-10374	116	16	contributions	contribution	NOUN
fbem-10374	116	17	for	for	ADP
fbem-10374	116	18	elderly	elderly	ADJ
fbem-10374	116	19	care	care	NOUN
fbem-10374	116	20	enterprises	enterprise	NOUN
fbem-10374	116	21	,	,	PUNCT
fbem-10374	116	22	lower	low	ADJ
fbem-10374	116	23	labor	labor	NOUN
fbem-10374	116	24	costs	cost	NOUN
fbem-10374	116	25	,	,	PUNCT
fbem-10374	116	26	and	and	CCONJ
fbem-10374	116	27	encourage	encourage	VERB
fbem-10374	116	28	more	more	ADJ
fbem-10374	116	29	investors	investor	NOUN
fbem-10374	116	30	to	to	PART
fbem-10374	116	31	engage	engage	VERB
fbem-10374	116	32	in	in	ADP
fbem-10374	116	33	the	the	DET
fbem-10374	116	34	elderly	elderly	ADJ
fbem-10374	116	35	care	care	NOUN
fbem-10374	116	36	industry	industry	NOUN
fbem-10374	116	37	.	.	PUNCT
fbem-10374	117	1	other	other	ADJ
fbem-10374	117	2	measures	measure	NOUN
fbem-10374	117	3	include	include	VERB
fbem-10374	117	4	providing	provide	VERB
fbem-10374	117	5	land	land	NOUN
fbem-10374	117	6	supply	supply	NOUN
fbem-10374	117	7	and	and	CCONJ
fbem-10374	117	8	rental	rental	ADJ
fbem-10374	117	9	subsidies	subsidy	NOUN
fbem-10374	117	10	,	,	PUNCT
fbem-10374	117	11	promoting	promote	VERB
fbem-10374	117	12	standardization	standardization	NOUN
fbem-10374	117	13	and	and	CCONJ
fbem-10374	117	14	regulation	regulation	NOUN
fbem-10374	117	15	of	of	ADP
fbem-10374	117	16	elderly	elderly	ADJ
fbem-10374	117	17	care	care	NOUN
fbem-10374	117	18	services	service	NOUN
fbem-10374	117	19	,	,	PUNCT
fbem-10374	117	20	as	as	ADV
fbem-10374	117	21	well	well	ADV
fbem-10374	117	22	as	as	ADP
fbem-10374	117	23	enhancing	enhance	VERB
fbem-10374	117	24	training	training	NOUN
fbem-10374	117	25	and	and	CCONJ
fbem-10374	117	26	talent	talent	NOUN
fbem-10374	117	27	introduction	introduction	NOUN
fbem-10374	117	28	.	.	PUNCT
fbem-10374	118	1	to	to	PART
fbem-10374	118	2	summarize	summarize	VERB
fbem-10374	118	3	,	,	PUNCT
fbem-10374	118	4	chinese	chinese	ADJ
fbem-10374	118	5	tax	tax	NOUN
fbem-10374	118	6	policies	policy	NOUN
fbem-10374	118	7	have	have	VERB
fbem-10374	118	8	a	a	DET
fbem-10374	118	9	positive	positive	ADJ
fbem-10374	118	10	impact	impact	NOUN
fbem-10374	118	11	on	on	ADP
fbem-10374	118	12	the	the	DET
fbem-10374	118	13	elderly	elderly	ADJ
fbem-10374	118	14	care	care	NOUN
fbem-10374	118	15	service	service	NOUN
fbem-10374	118	16	industry	industry	NOUN
fbem-10374	118	17	by	by	ADP
fbem-10374	118	18	providing	provide	VERB
fbem-10374	118	19	certain	certain	ADJ
fbem-10374	118	20	exemptions	exemption	NOUN
fbem-10374	118	21	and	and	CCONJ
fbem-10374	118	22	preferential	preferential	ADJ
fbem-10374	118	23	treatments	treatment	NOUN
fbem-10374	118	24	.	.	PUNCT
fbem-10374	119	1	to	to	PART
fbem-10374	119	2	further	far	ADV
fbem-10374	119	3	advance	advance	VERB
fbem-10374	119	4	the	the	DET
fbem-10374	119	5	development	development	NOUN
fbem-10374	119	6	of	of	ADP
fbem-10374	119	7	the	the	DET
fbem-10374	119	8	sector	sector	NOUN
fbem-10374	119	9	,	,	PUNCT
fbem-10374	119	10	it	it	PRON
fbem-10374	119	11	is	be	AUX
fbem-10374	119	12	recommended	recommend	VERB
fbem-10374	119	13	that	that	SCONJ
fbem-10374	119	14	the	the	DET
fbem-10374	119	15	government	government	NOUN
fbem-10374	119	16	continues	continue	VERB
fbem-10374	119	17	to	to	PART
fbem-10374	119	18	increase	increase	VERB
fbem-10374	119	19	its	its	PRON
fbem-10374	119	20	support	support	NOUN
fbem-10374	119	21	through	through	ADP
fbem-10374	119	22	tax	tax	NOUN
fbem-10374	119	23	policies	policy	NOUN
fbem-10374	119	24	for	for	ADP
fbem-10374	119	25	the	the	DET
fbem-10374	119	26	elderly	elderly	ADJ
fbem-10374	119	27	care	care	NOUN
fbem-10374	119	28	service	service	NOUN
fbem-10374	119	29	industry	industry	NOUN
fbem-10374	119	30	.	.	PUNCT
fbem-10374	120	1	additionally	additionally	ADV
fbem-10374	120	2	,	,	PUNCT
fbem-10374	120	3	in	in	ADP
fbem-10374	120	4	conjunction	conjunction	NOUN
fbem-10374	120	5	with	with	ADP
fbem-10374	120	6	other	other	ADJ
fbem-10374	120	7	relevant	relevant	ADJ
fbem-10374	120	8	policies	policy	NOUN
fbem-10374	120	9	and	and	CCONJ
fbem-10374	120	10	measures	measure	NOUN
fbem-10374	120	11	,	,	PUNCT
fbem-10374	120	12	creating	create	VERB
fbem-10374	120	13	a	a	DET
fbem-10374	120	14	more	more	ADV
fbem-10374	120	15	favorable	favorable	ADJ
fbem-10374	120	16	environment	environment	NOUN
fbem-10374	120	17	for	for	ADP
fbem-10374	120	18	investor	investor	NOUN
fbem-10374	120	19	participation	participation	NOUN
fbem-10374	120	20	and	and	CCONJ
fbem-10374	120	21	industry	industry	NOUN
fbem-10374	120	22	development	development	NOUN
fbem-10374	120	23	in	in	ADP
fbem-10374	120	24	the	the	DET
fbem-10374	120	25	elderly	elderly	ADJ
fbem-10374	120	26	care	care	NOUN
fbem-10374	120	27	sector	sector	NOUN
fbem-10374	120	28	is	be	AUX
fbem-10374	120	29	highly	highly	ADV
fbem-10374	120	30	encouraged	encouraged	ADJ
fbem-10374	120	31	.	.	PUNCT
fbem-10374	121	1	references	reference	NOUN
fbem-10374	121	2	[	[	X
fbem-10374	121	3	1	1	NUM
fbem-10374	121	4	]	]	X
fbem-10374	121	5	bill	bill	PROPN
fbem-10374	121	6	b	b	PROPN
fbem-10374	121	7	,	,	PUNCT
fbem-10374	121	8	yan	yan	PROPN
fbem-10374	121	9	x.	x.	PROPN
fbem-10374	122	1	chinese	chinese	ADJ
fbem-10374	122	2	tax	tax	NOUN
fbem-10374	122	3	policy	policy	NOUN
fbem-10374	122	4	and	and	CCONJ
fbem-10374	122	5	the	the	DET
fbem-10374	122	6	promotion	promotion	NOUN
fbem-10374	122	7	of	of	ADP
fbem-10374	122	8	agricultural	agricultural	ADJ
fbem-10374	122	9	cooperatives	cooperative	NOUN
fbem-10374	122	10	and	and	CCONJ
fbem-10374	122	11	environmental	environmental	ADJ
fbem-10374	122	12	protection[j	protection[j	PROPN
fbem-10374	122	13	]	]	PUNCT
fbem-10374	122	14	.	.	PUNCT
fbem-10374	123	1	australian	australian	ADJ
fbem-10374	123	2	tax	tax	NOUN
fbem-10374	123	3	forum	forum	PROPN
fbem-10374	123	4	,	,	PUNCT
fbem-10374	123	5	2016,31(4	2016,31(4	PROPN
fbem-10374	123	6	)	)	PUNCT
fbem-10374	123	7	.	.	PUNCT
fbem-10374	124	1	[	[	X
fbem-10374	124	2	2	2	X
fbem-10374	124	3	]	]	PUNCT
fbem-10374	124	4	lerong	lerong	NOUN
fbem-10374	124	5	h	h	NOUN
fbem-10374	124	6	,	,	PUNCT
fbem-10374	124	7	xiaozhen	xiaozhen	PROPN
fbem-10374	124	8	j	j	PROPN
fbem-10374	124	9	,	,	PUNCT
fbem-10374	124	10	liting	liting	PROPN
fbem-10374	124	11	f.	f.	PROPN
fbem-10374	124	12	tax	tax	PROPN
fbem-10374	124	13	policy	policy	NOUN
fbem-10374	124	14	reform	reform	NOUN
fbem-10374	124	15	and	and	CCONJ
fbem-10374	124	16	corporate	corporate	ADJ
fbem-10374	124	17	innovation	innovation	NOUN
fbem-10374	124	18	in	in	ADP
fbem-10374	124	19	china[j	china[j	PROPN
fbem-10374	124	20	]	]	PUNCT
fbem-10374	124	21	.	.	PUNCT
fbem-10374	125	1	finance	finance	NOUN
fbem-10374	125	2	research	research	NOUN
fbem-10374	125	3	letters	letter	NOUN
fbem-10374	125	4	,	,	PUNCT
fbem-10374	125	5	2023	2023	NUM
fbem-10374	125	6	,	,	PUNCT
fbem-10374	125	7	55(pa	55(pa	NUM
fbem-10374	125	8	)	)	PUNCT
fbem-10374	125	9	.	.	PUNCT
fbem-10374	126	1	[	[	X
fbem-10374	126	2	3	3	X
fbem-10374	126	3	]	]	X
fbem-10374	126	4	yeon	yeon	PROPN
fbem-10374	126	5	j	j	PROPN
fbem-10374	126	6	h.	h.	PROPN
fbem-10374	126	7	the	the	DET
fbem-10374	126	8	recent	recent	ADJ
fbem-10374	126	9	trend	trend	NOUN
fbem-10374	126	10	in	in	ADP
fbem-10374	126	11	chinese	chinese	ADJ
fbem-10374	126	12	tax	tax	NOUN
fbem-10374	126	13	policy	policy	NOUN
fbem-10374	126	14	and	and	CCONJ
fbem-10374	126	15	strategic	strategic	ADJ
fbem-10374	126	16	responses	response	NOUN
fbem-10374	126	17	of	of	ADP
fbem-10374	126	18	korean	korean	ADJ
fbem-10374	126	19	companies	company	NOUN
fbem-10374	126	20	[	[	X
fbem-10374	126	21	j	j	X
fbem-10374	126	22	]	]	X
fbem-10374	126	23	.	.	PUNCT
fbem-10374	127	1	journal	journal	PROPN
fbem-10374	127	2	of	of	ADP
fbem-10374	127	3	ifa	ifa	PROPN
fbem-10374	127	4	korea	korea	PROPN
fbem-10374	127	5	,	,	PUNCT
fbem-10374	127	6	2009,25(2	2009,25(2	PROPN
fbem-10374	127	7	)	)	PUNCT
fbem-10374	127	8	.	.	PUNCT
fbem-10374	128	1	[	[	X
fbem-10374	128	2	4	4	X
fbem-10374	128	3	]	]	PUNCT
fbem-10374	128	4	juan	juan	PROPN
fbem-10374	128	5	l	l	PROPN
fbem-10374	128	6	,	,	PUNCT
fbem-10374	128	7	lingqi	lingqi	ADJ
fbem-10374	128	8	m.	m.	NOUN
fbem-10374	128	9	research	research	NOUN
fbem-10374	128	10	on	on	ADP
fbem-10374	128	11	adoption	adoption	NOUN
fbem-10374	128	12	behavior	behavior	NOUN
fbem-10374	128	13	and	and	CCONJ
fbem-10374	128	14	influencing	influence	VERB
fbem-10374	128	15	factors	factor	NOUN
fbem-10374	128	16	of	of	ADP
fbem-10374	128	17	intelligent	intelligent	ADJ
fbem-10374	128	18	pension	pension	NOUN
fbem-10374	128	19	services	service	NOUN
fbem-10374	128	20	for	for	ADP
fbem-10374	128	21	elderly	elderly	ADJ
fbem-10374	128	22	in	in	ADP
fbem-10374	128	23	shanghai[j	shanghai[j	NOUN
fbem-10374	128	24	]	]	PUNCT
fbem-10374	128	25	.	.	PUNCT
fbem-10374	128	26	frontiers	frontier	NOUN
fbem-10374	128	27	in	in	ADP
fbem-10374	128	28	genetics,2022,13	genetics,2022,13	NOUN
fbem-10374	128	29	.	.	PUNCT
fbem-10374	129	1	[	[	X
fbem-10374	129	2	5	5	NUM
fbem-10374	129	3	]	]	X
fbem-10374	129	4	tuomala	tuomala	PROPN
fbem-10374	129	5	m	m	PROPN
fbem-10374	129	6	,	,	PUNCT
fbem-10374	129	7	tenhunen	tenhunen	PROPN
fbem-10374	129	8	s.	s.	PROPN
fbem-10374	129	9	on	on	ADP
fbem-10374	129	10	the	the	DET
fbem-10374	129	11	design	design	NOUN
fbem-10374	129	12	of	of	ADP
fbem-10374	129	13	an	an	DET
fbem-10374	129	14	optimal	optimal	ADJ
fbem-10374	129	15	nonlinear	nonlinear	ADJ
fbem-10374	129	16	tax	tax	NOUN
fbem-10374	129	17	/	/	SYM
fbem-10374	129	18	pension	pension	NOUN
fbem-10374	129	19	system	system	NOUN
fbem-10374	129	20	with	with	ADP
fbem-10374	129	21	habit	habit	NOUN
fbem-10374	129	22	formation[j	formation[j	PROPN
fbem-10374	129	23	]	]	X
fbem-10374	129	24	.	.	PUNCT
fbem-10374	130	1	international	international	ADJ
fbem-10374	130	2	tax	tax	NOUN
fbem-10374	130	3	and	and	CCONJ
fbem-10374	130	4	public	public	ADJ
fbem-10374	130	5	finance,2013,20(3	finance,2013,20(3	NOUN
fbem-10374	130	6	)	)	PUNCT
fbem-10374	130	7	.	.	PUNCT
fbem-10374	131	1	[	[	X
fbem-10374	131	2	6	6	NUM
fbem-10374	131	3	]	]	X
fbem-10374	131	4	liu	liu	PROPN
fbem-10374	131	5	,	,	PUNCT
fbem-10374	131	6	f.	f.	PROPN
fbem-10374	131	7	,	,	PUNCT
fbem-10374	131	8	"	"	PUNCT
fbem-10374	131	9	research	research	NOUN
fbem-10374	131	10	on	on	ADP
fbem-10374	131	11	tax	tax	NOUN
fbem-10374	131	12	support	support	NOUN
fbem-10374	131	13	measures	measure	NOUN
fbem-10374	131	14	for	for	ADP
fbem-10374	131	15	the	the	DET
fbem-10374	131	16	development	development	NOUN
fbem-10374	131	17	of	of	ADP
fbem-10374	131	18	the	the	DET
fbem-10374	131	19	elderly	elderly	ADJ
fbem-10374	131	20	care	care	NOUN
fbem-10374	131	21	service	service	NOUN
fbem-10374	131	22	industry	industry	NOUN
fbem-10374	131	23	,	,	PUNCT
fbem-10374	131	24	"	"	PUNCT
fbem-10374	131	25	jiangsu	jiangsu	PROPN
fbem-10374	131	26	business	business	PROPN
fbem-10374	131	27	review	review	PROPN
fbem-10374	131	28	,	,	PUNCT
fbem-10374	131	29	2022(10	2022(10	NUM
fbem-10374	131	30	)	)	PUNCT
fbem-10374	131	31	,	,	PUNCT
fbem-10374	131	32	pp	pp	PROPN
fbem-10374	131	33	.	.	PUNCT
fbem-10374	132	1	81	81	NUM
fbem-10374	132	2	-	-	SYM
fbem-10374	132	3	83	83	NUM
fbem-10374	132	4	.	.	PUNCT
fbem-10374	133	1	[	[	X
fbem-10374	133	2	7	7	NUM
fbem-10374	133	3	]	]	SYM
fbem-10374	133	4	xu	xu	PROPN
fbem-10374	133	5	,	,	PUNCT
fbem-10374	133	6	j.	j.	PROPN
fbem-10374	133	7	,	,	PUNCT
fbem-10374	133	8	"	"	PUNCT
fbem-10374	133	9	research	research	NOUN
fbem-10374	133	10	on	on	ADP
fbem-10374	133	11	tax	tax	NOUN
fbem-10374	133	12	policies	policy	NOUN
fbem-10374	133	13	to	to	PART
fbem-10374	133	14	promote	promote	VERB
fbem-10374	133	15	the	the	DET
fbem-10374	133	16	development	development	NOUN
fbem-10374	133	17	of	of	ADP
fbem-10374	133	18	china	china	PROPN
fbem-10374	133	19	's	's	PART
fbem-10374	133	20	elderly	elderly	ADJ
fbem-10374	133	21	care	care	NOUN
fbem-10374	133	22	service	service	NOUN
fbem-10374	133	23	industry	industry	NOUN
fbem-10374	133	24	,	,	PUNCT
fbem-10374	133	25	"	"	PUNCT
fbem-10374	133	26	china	china	PROPN
fbem-10374	133	27	price	price	NOUN
fbem-10374	133	28	,	,	PUNCT
fbem-10374	133	29	2021(06	2021(06	NUM
fbem-10374	133	30	)	)	PUNCT
fbem-10374	133	31	,	,	PUNCT
fbem-10374	133	32	pp	pp	PROPN
fbem-10374	133	33	.	.	PUNCT
fbem-10374	134	1	28	28	NUM
fbem-10374	134	2	-	-	SYM
fbem-10374	134	3	31	31	NUM
fbem-10374	134	4	.	.	PUNCT
fbem-10374	135	1	[	[	X
fbem-10374	135	2	8	8	NUM
fbem-10374	135	3	]	]	X
fbem-10374	135	4	wang	wang	PROPN
fbem-10374	135	5	,	,	PUNCT
fbem-10374	135	6	s.	s.	PROPN
fbem-10374	135	7	,	,	PUNCT
fbem-10374	135	8	guo	guo	PROPN
fbem-10374	135	9	,	,	PUNCT
fbem-10374	135	10	m.	m.	NOUN
fbem-10374	135	11	,	,	PUNCT
fbem-10374	135	12	"	"	PUNCT
fbem-10374	135	13	research	research	NOUN
fbem-10374	135	14	on	on	ADP
fbem-10374	135	15	the	the	DET
fbem-10374	135	16	issues	issue	NOUN
fbem-10374	135	17	of	of	ADP
fbem-10374	135	18	tax	tax	NOUN
fbem-10374	135	19	preferential	preferential	ADJ
fbem-10374	135	20	policies	policy	NOUN
fbem-10374	135	21	for	for	ADP
fbem-10374	135	22	china	china	PROPN
fbem-10374	135	23	's	's	PART
fbem-10374	135	24	elderly	elderly	ADJ
fbem-10374	135	25	care	care	NOUN
fbem-10374	135	26	service	service	NOUN
fbem-10374	135	27	industry	industry	NOUN
fbem-10374	135	28	,	,	PUNCT
fbem-10374	135	29	"	"	PUNCT
fbem-10374	135	30	friends	friend	NOUN
fbem-10374	135	31	of	of	ADP
fbem-10374	135	32	accounting	accounting	NOUN
fbem-10374	135	33	,	,	PUNCT
fbem-10374	135	34	2021(15	2021(15	NUM
fbem-10374	135	35	)	)	PUNCT
fbem-10374	135	36	,	,	PUNCT
fbem-10374	135	37	pp	pp	ADP
fbem-10374	135	38	.	.	PUNCT
fbem-10374	136	1	120	120	NUM
fbem-10374	136	2	-	-	SYM
fbem-10374	136	3	125	125	NUM
fbem-10374	136	4	.	.	PUNCT
fbem-10374	137	1	[	[	X
fbem-10374	137	2	9	9	NUM
fbem-10374	137	3	]	]	SYM
fbem-10374	137	4	ma	ma	PROPN
fbem-10374	137	5	,	,	PUNCT
fbem-10374	137	6	j.	j.	PROPN
fbem-10374	137	7	,	,	PUNCT
fbem-10374	137	8	yu	yu	PROPN
fbem-10374	137	9	,	,	PUNCT
fbem-10374	137	10	y.	y.	NOUN
fbem-10374	137	11	,	,	PUNCT
fbem-10374	137	12	"	"	PUNCT
fbem-10374	137	13	exploration	exploration	NOUN
fbem-10374	137	14	of	of	ADP
fbem-10374	137	15	tax	tax	NOUN
fbem-10374	137	16	policies	policy	NOUN
fbem-10374	137	17	to	to	PART
fbem-10374	137	18	promote	promote	VERB
fbem-10374	137	19	the	the	DET
fbem-10374	137	20	development	development	NOUN
fbem-10374	137	21	of	of	ADP
fbem-10374	137	22	china	china	PROPN
fbem-10374	137	23	's	's	PART
fbem-10374	137	24	elderly	elderly	ADJ
fbem-10374	137	25	care	care	NOUN
fbem-10374	137	26	service	service	NOUN
fbem-10374	137	27	industry	industry	NOUN
fbem-10374	137	28	under	under	ADP
fbem-10374	137	29	the	the	DET
fbem-10374	137	30	background	background	NOUN
fbem-10374	137	31	of	of	ADP
fbem-10374	137	32	aging	aging	NOUN
fbem-10374	137	33	,	,	PUNCT
fbem-10374	137	34	"	"	PUNCT
fbem-10374	137	35	modern	modern	ADJ
fbem-10374	137	36	business	business	NOUN
fbem-10374	137	37	and	and	CCONJ
fbem-10374	137	38	industrialization	industrialization	NOUN
fbem-10374	137	39	,	,	PUNCT
fbem-10374	137	40	2021	2021	NUM
fbem-10374	137	41	,	,	PUNCT
fbem-10374	137	42	42(11	42(11	NUM
fbem-10374	137	43	)	)	PUNCT
fbem-10374	137	44	,	,	PUNCT
fbem-10374	137	45	pp	pp	PROPN
fbem-10374	137	46	.	.	PUNCT
fbem-10374	138	1	112	112	NUM
fbem-10374	138	2	-	-	SYM
fbem-10374	138	3	113	113	NUM
fbem-10374	138	4	.	.	PUNCT
fbem-10374	139	1	[	[	X
fbem-10374	139	2	10	10	NUM
fbem-10374	139	3	]	]	X
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fbem-10374	139	5	,	,	PUNCT
fbem-10374	139	6	y.	y.	PROPN
fbem-10374	139	7	,	,	PUNCT
fbem-10374	139	8	"	"	PUNCT
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fbem-10374	139	10	on	on	ADP
fbem-10374	139	11	financial	financial	ADJ
fbem-10374	139	12	and	and	CCONJ
fbem-10374	139	13	tax	tax	NOUN
fbem-10374	139	14	policies	policy	NOUN
fbem-10374	139	15	to	to	PART
fbem-10374	139	16	promote	promote	VERB
fbem-10374	139	17	the	the	DET
fbem-10374	139	18	development	development	NOUN
fbem-10374	139	19	of	of	ADP
fbem-10374	139	20	the	the	DET
fbem-10374	139	21	elderly	elderly	ADJ
fbem-10374	139	22	care	care	NOUN
fbem-10374	139	23	service	service	NOUN
fbem-10374	139	24	industry	industry	NOUN
fbem-10374	139	25	,	,	PUNCT
fbem-10374	139	26	"	"	PUNCT
fbem-10374	139	27	ph.d	ph.d	PROPN
fbem-10374	139	28	.	.	PUNCT
fbem-10374	140	1	dissertation	dissertation	NOUN
fbem-10374	140	2	,	,	PUNCT
fbem-10374	140	3	zhongnan	zhongnan	PROPN
fbem-10374	140	4	university	university	PROPN
fbem-10374	140	5	of	of	ADP
fbem-10374	140	6	economics	economic	NOUN
fbem-10374	140	7	and	and	CCONJ
fbem-10374	140	8	law	law	NOUN
fbem-10374	140	9	,	,	PUNCT
fbem-10374	140	10	2019	2019	NUM
fbem-10374	140	11	.	.	PUNCT
fbem-10374	141	1	[	[	X
fbem-10374	141	2	11	11	NUM
fbem-10374	141	3	]	]	X
fbem-10374	141	4	zhu	zhu	PROPN
fbem-10374	141	5	,	,	PUNCT
fbem-10374	141	6	h.	h.	PROPN
fbem-10374	141	7	,	,	PUNCT
fbem-10374	141	8	"	"	PUNCT
fbem-10374	141	9	research	research	NOUN
fbem-10374	141	10	on	on	ADP
fbem-10374	141	11	financial	financial	ADJ
fbem-10374	141	12	and	and	CCONJ
fbem-10374	141	13	tax	tax	NOUN
fbem-10374	141	14	policies	policy	NOUN
fbem-10374	141	15	to	to	PART
fbem-10374	141	16	promote	promote	VERB
fbem-10374	141	17	the	the	DET
fbem-10374	141	18	development	development	NOUN
fbem-10374	141	19	of	of	ADP
fbem-10374	141	20	the	the	DET
fbem-10374	141	21	elderly	elderly	ADJ
fbem-10374	141	22	care	care	NOUN
fbem-10374	141	23	service	service	NOUN
fbem-10374	141	24	industry	industry	NOUN
fbem-10374	141	25	,	,	PUNCT
fbem-10374	141	26	"	"	PUNCT
fbem-10374	141	27	ph.d	ph.d	PROPN
fbem-10374	141	28	.	.	PUNCT
fbem-10374	142	1	dissertation	dissertation	NOUN
fbem-10374	142	2	,	,	PUNCT
fbem-10374	142	3	northeast	northeast	ADJ
fbem-10374	142	4	university	university	NOUN
fbem-10374	142	5	of	of	ADP
fbem-10374	142	6	finance	finance	NOUN
fbem-10374	142	7	and	and	CCONJ
fbem-10374	142	8	economics	economic	NOUN
fbem-10374	142	9	,	,	PUNCT
fbem-10374	142	10	2018	2018	NUM
fbem-10374	142	11	.	.	PUNCT
fbem-10374	143	1	[	[	X
fbem-10374	143	2	12	12	NUM
fbem-10374	143	3	]	]	SYM
fbem-10374	143	4	li	li	PROPN
fbem-10374	143	5	,	,	PUNCT
fbem-10374	143	6	w.	w.	PROPN
fbem-10374	143	7	,	,	PUNCT
fbem-10374	143	8	he	he	PRON
fbem-10374	143	9	,	,	PUNCT
fbem-10374	143	10	x.	x.	NOUN
fbem-10374	143	11	,	,	PUNCT
fbem-10374	143	12	"	"	PUNCT
fbem-10374	143	13	analysis	analysis	NOUN
fbem-10374	143	14	of	of	ADP
fbem-10374	143	15	tax	tax	NOUN
fbem-10374	143	16	policies	policy	NOUN
fbem-10374	143	17	to	to	PART
fbem-10374	143	18	encourage	encourage	VERB
fbem-10374	143	19	social	social	ADJ
fbem-10374	143	20	capital	capital	NOUN
fbem-10374	143	21	participation	participation	NOUN
fbem-10374	143	22	in	in	ADP
fbem-10374	143	23	the	the	DET
fbem-10374	143	24	elderly	elderly	ADJ
fbem-10374	143	25	care	care	NOUN
fbem-10374	143	26	service	service	NOUN
fbem-10374	143	27	industry	industry	NOUN
fbem-10374	143	28	,	,	PUNCT
fbem-10374	143	29	"	"	PUNCT
fbem-10374	143	30	tax	tax	NOUN
fbem-10374	143	31	research	research	NOUN
fbem-10374	143	32	,	,	PUNCT
fbem-10374	143	33	2021(12	2021(12	NUM
fbem-10374	143	34	)	)	PUNCT
fbem-10374	143	35	,	,	PUNCT
fbem-10374	143	36	pp	pp	ADP
fbem-10374	143	37	.	.	PUNCT
fbem-10374	144	1	23	23	NUM
fbem-10374	144	2	-	-	SYM
fbem-10374	144	3	27	27	NUM
fbem-10374	144	4	.	.	PUNCT