id	sid	tid	token	lemma	pos
fbem-27255	1	1	frontiers	frontier	NOUN
fbem-27255	1	2	in	in	ADP
fbem-27255	1	3	business	business	NOUN
fbem-27255	1	4	,	,	PUNCT
fbem-27255	1	5	economics	economic	NOUN
fbem-27255	1	6	and	and	CCONJ
fbem-27255	1	7	management	management	NOUN
fbem-27255	1	8	issn	issn	PROPN
fbem-27255	1	9	:	:	PUNCT
fbem-27255	1	10	2766	2766	NUM
fbem-27255	1	11	-	-	PUNCT
fbem-27255	1	12	824x	824x	NUM
fbem-27255	1	13	|	|	ADJ
fbem-27255	1	14	vol	vol	NOUN
fbem-27255	1	15	.	.	PROPN
fbem-27255	1	16	17	17	NUM
fbem-27255	1	17	,	,	PUNCT
fbem-27255	1	18	no	no	INTJ
fbem-27255	1	19	.	.	NOUN
fbem-27255	1	20	2	2	NUM
fbem-27255	1	21	,	,	PUNCT
fbem-27255	1	22	2024	2024	NUM
fbem-27255	1	23	41	41	NUM
fbem-27255	1	24	research	research	NOUN
fbem-27255	1	25	on	on	ADP
fbem-27255	1	26	the	the	DET
fbem-27255	1	27	model	model	NOUN
fbem-27255	1	28	and	and	CCONJ
fbem-27255	1	29	application	application	NOUN
fbem-27255	1	30	of	of	ADP
fbem-27255	1	31	data	datum	NOUN
fbem-27255	1	32	asset	asset	NOUN
fbem-27255	1	33	value	value	NOUN
fbem-27255	1	34	evaluation	evaluation	NOUN
fbem-27255	1	35	shan	shan	PROPN
fbem-27255	1	36	xiong	xiong	PROPN
fbem-27255	1	37	,	,	PUNCT
fbem-27255	1	38	yi	yi	PROPN
fbem-27255	1	39	huang	huang	PROPN
fbem-27255	1	40	,	,	PUNCT
fbem-27255	1	41	yicun	yicun	NOUN
fbem-27255	1	42	you	you	PRON
fbem-27255	1	43	school	school	NOUN
fbem-27255	1	44	of	of	ADP
fbem-27255	1	45	management	management	NOUN
fbem-27255	1	46	,	,	PUNCT
fbem-27255	1	47	sichuan	sichuan	PROPN
fbem-27255	1	48	university	university	PROPN
fbem-27255	1	49	of	of	ADP
fbem-27255	1	50	science	science	PROPN
fbem-27255	1	51	&	&	CCONJ
fbem-27255	1	52	engneering	engneering	PROPN
fbem-27255	1	53	,	,	PUNCT
fbem-27255	1	54	zigong	zigong	PROPN
fbem-27255	1	55	,	,	PUNCT
fbem-27255	1	56	sichuan	sichuan	PROPN
fbem-27255	1	57	,	,	PUNCT
fbem-27255	1	58	china	china	PROPN
fbem-27255	1	59	abstract	abstract	PROPN
fbem-27255	1	60	:	:	PUNCT
fbem-27255	1	61	in	in	ADP
fbem-27255	1	62	the	the	DET
fbem-27255	1	63	era	era	NOUN
fbem-27255	1	64	of	of	ADP
fbem-27255	1	65	digital	digital	ADJ
fbem-27255	1	66	economy	economy	NOUN
fbem-27255	1	67	,	,	PUNCT
fbem-27255	1	68	the	the	DET
fbem-27255	1	69	marketization	marketization	NOUN
fbem-27255	1	70	of	of	ADP
fbem-27255	1	71	data	datum	NOUN
fbem-27255	1	72	factor	factor	NOUN
fbem-27255	1	73	has	have	AUX
fbem-27255	1	74	become	become	VERB
fbem-27255	1	75	an	an	DET
fbem-27255	1	76	important	important	ADJ
fbem-27255	1	77	feature	feature	NOUN
fbem-27255	1	78	,	,	PUNCT
fbem-27255	1	79	attracting	attract	VERB
fbem-27255	1	80	the	the	DET
fbem-27255	1	81	attention	attention	NOUN
fbem-27255	1	82	of	of	ADP
fbem-27255	1	83	governments	government	NOUN
fbem-27255	1	84	and	and	CCONJ
fbem-27255	1	85	scholars	scholar	NOUN
fbem-27255	1	86	.	.	PUNCT
fbem-27255	2	1	as	as	ADP
fbem-27255	2	2	of	of	ADP
fbem-27255	2	3	january	january	PROPN
fbem-27255	2	4	1	1	NUM
fbem-27255	2	5	,	,	PUNCT
fbem-27255	2	6	2024	2024	NUM
fbem-27255	2	7	,	,	PUNCT
fbem-27255	2	8	data	datum	NOUN
fbem-27255	2	9	resources	resource	NOUN
fbem-27255	2	10	have	have	AUX
fbem-27255	2	11	been	be	AUX
fbem-27255	2	12	formally	formally	ADV
fbem-27255	2	13	included	include	VERB
fbem-27255	2	14	in	in	ADP
fbem-27255	2	15	the	the	DET
fbem-27255	2	16	financial	financial	ADJ
fbem-27255	2	17	statements	statement	NOUN
fbem-27255	2	18	and	and	CCONJ
fbem-27255	2	19	become	become	VERB
fbem-27255	2	20	an	an	DET
fbem-27255	2	21	important	important	ADJ
fbem-27255	2	22	asset	asset	NOUN
fbem-27255	2	23	of	of	ADP
fbem-27255	2	24	enterprises	enterprise	NOUN
fbem-27255	2	25	.	.	PUNCT
fbem-27255	3	1	this	this	DET
fbem-27255	3	2	paper	paper	NOUN
fbem-27255	3	3	starts	start	VERB
fbem-27255	3	4	from	from	ADP
fbem-27255	3	5	the	the	DET
fbem-27255	3	6	dimension	dimension	NOUN
fbem-27255	3	7	of	of	ADP
fbem-27255	3	8	value	value	NOUN
fbem-27255	3	9	formation	formation	NOUN
fbem-27255	3	10	of	of	ADP
fbem-27255	3	11	data	datum	NOUN
fbem-27255	3	12	asse	asse	NOUN
fbem-27255	3	13	ts	ts	ADP
fbem-27255	3	14	and	and	CCONJ
fbem-27255	3	15	takes	take	VERB
fbem-27255	3	16	the	the	DET
fbem-27255	3	17	income	income	NOUN
fbem-27255	3	18	approach	approach	NOUN
fbem-27255	3	19	as	as	ADP
fbem-27255	3	20	the	the	DET
fbem-27255	3	21	core	core	NOUN
fbem-27255	3	22	,	,	PUNCT
fbem-27255	3	23	closely	closely	ADV
fbem-27255	3	24	combines	combine	VERB
fbem-27255	3	25	the	the	DET
fbem-27255	3	26	characteristics	characteristic	NOUN
fbem-27255	3	27	of	of	ADP
fbem-27255	3	28	the	the	DET
fbem-27255	3	29	application	application	NOUN
fbem-27255	3	30	software	software	NOUN
fbem-27255	3	31	industry	industry	NOUN
fbem-27255	3	32	,	,	PUNCT
fbem-27255	3	33	and	and	CCONJ
fbem-27255	3	34	builds	build	VERB
fbem-27255	3	35	a	a	DET
fbem-27255	3	36	targeted	target	VERB
fbem-27255	3	37	data	datum	NOUN
fbem-27255	3	38	asset	asset	NOUN
fbem-27255	3	39	value	value	NOUN
fbem-27255	3	40	assessment	assessment	NOUN
fbem-27255	3	41	model	model	NOUN
fbem-27255	3	42	.	.	PUNCT
fbem-27255	4	1	at	at	ADP
fbem-27255	4	2	the	the	DET
fbem-27255	4	3	same	same	ADJ
fbem-27255	4	4	time	time	NOUN
fbem-27255	4	5	,	,	PUNCT
fbem-27255	4	6	the	the	DET
fbem-27255	4	7	optimization	optimization	NOUN
fbem-27255	4	8	model	model	NOUN
fbem-27255	4	9	is	be	AUX
fbem-27255	4	10	applied	apply	VERB
fbem-27255	4	11	to	to	ADP
fbem-27255	4	12	the	the	DET
fbem-27255	4	13	excess	excess	ADJ
fbem-27255	4	14	return	return	NOUN
fbem-27255	4	15	of	of	ADP
fbem-27255	4	16	x	x	PART
fbem-27255	4	17	company	company	NOUN
fbem-27255	4	18	's	's	PART
fbem-27255	4	19	data	datum	NOUN
fbem-27255	4	20	assets	asset	NOUN
fbem-27255	4	21	,	,	PUNCT
fbem-27255	4	22	thereby	thereby	ADV
fbem-27255	4	23	evaluating	evaluate	VERB
fbem-27255	4	24	the	the	DET
fbem-27255	4	25	value	value	NOUN
fbem-27255	4	26	of	of	ADP
fbem-27255	4	27	x	x	PROPN
fbem-27255	4	28	company	company	NOUN
fbem-27255	4	29	's	's	PART
fbem-27255	4	30	data	datum	NOUN
fbem-27255	4	31	assets	asset	NOUN
fbem-27255	4	32	.	.	PUNCT
fbem-27255	5	1	keywords	keyword	NOUN
fbem-27255	5	2	:	:	PUNCT
fbem-27255	5	3	data	datum	NOUN
fbem-27255	5	4	assets	asset	NOUN
fbem-27255	5	5	,	,	PUNCT
fbem-27255	5	6	value	value	NOUN
fbem-27255	5	7	assessment	assessment	NOUN
fbem-27255	5	8	,	,	PUNCT
fbem-27255	5	9	case	case	NOUN
fbem-27255	5	10	study	study	NOUN
fbem-27255	5	11	.	.	PUNCT
fbem-27255	6	1	1	1	X
fbem-27255	6	2	.	.	X
fbem-27255	6	3	introduction	introduction	NOUN
fbem-27255	6	4	in	in	ADP
fbem-27255	6	5	2023	2023	NUM
fbem-27255	6	6	,	,	PUNCT
fbem-27255	6	7	according	accord	VERB
fbem-27255	6	8	to	to	ADP
fbem-27255	6	9	the	the	DET
fbem-27255	6	10	"	"	PUNCT
fbem-27255	6	11	digital	digital	PROPN
fbem-27255	6	12	china	china	PROPN
fbem-27255	6	13	development	development	PROPN
fbem-27255	6	14	report	report	PROPN
fbem-27255	6	15	"	"	PUNCT
fbem-27255	6	16	,	,	PUNCT
fbem-27255	6	17	the	the	DET
fbem-27255	6	18	scale	scale	NOUN
fbem-27255	6	19	of	of	ADP
fbem-27255	6	20	china	china	PROPN
fbem-27255	6	21	's	's	PART
fbem-27255	6	22	digital	digital	ADJ
fbem-27255	6	23	economy	economy	NOUN
fbem-27255	6	24	has	have	AUX
fbem-27255	6	25	exceeded	exceed	VERB
fbem-27255	6	26	the	the	DET
fbem-27255	6	27	50	50	NUM
fbem-27255	6	28	trillion	trillion	NUM
fbem-27255	6	29	yuan	yuan	NOUN
fbem-27255	6	30	mark	mark	NOUN
fbem-27255	6	31	,	,	PUNCT
fbem-27255	6	32	accounting	account	VERB
fbem-27255	6	33	for	for	ADP
fbem-27255	6	34	41.5	41.5	NUM
fbem-27255	6	35	%	%	NOUN
fbem-27255	6	36	of	of	ADP
fbem-27255	6	37	gdp	gdp	NOUN
fbem-27255	6	38	,	,	PUNCT
fbem-27255	6	39	ranking	rank	VERB
fbem-27255	6	40	second	second	ADV
fbem-27255	6	41	in	in	ADP
fbem-27255	6	42	the	the	DET
fbem-27255	6	43	world	world	NOUN
fbem-27255	6	44	,	,	PUNCT
fbem-27255	6	45	and	and	CCONJ
fbem-27255	6	46	data	datum	NOUN
fbem-27255	6	47	assets	asset	NOUN
fbem-27255	6	48	have	have	AUX
fbem-27255	6	49	become	become	VERB
fbem-27255	6	50	an	an	DET
fbem-27255	6	51	important	important	ADJ
fbem-27255	6	52	engine	engine	NOUN
fbem-27255	6	53	to	to	PART
fbem-27255	6	54	promote	promote	VERB
fbem-27255	6	55	economic	economic	ADJ
fbem-27255	6	56	growth	growth	NOUN
fbem-27255	6	57	.	.	PUNCT
fbem-27255	7	1	from	from	ADP
fbem-27255	7	2	2020	2020	NUM
fbem-27255	7	3	to	to	ADP
fbem-27255	7	4	2024	2024	NUM
fbem-27255	7	5	,	,	PUNCT
fbem-27255	7	6	the	the	DET
fbem-27255	7	7	number	number	NOUN
fbem-27255	7	8	of	of	ADP
fbem-27255	7	9	research	research	NOUN
fbem-27255	7	10	on	on	ADP
fbem-27255	7	11	data	data	NOUN
fbem-27255	7	12	assets	asset	NOUN
fbem-27255	7	13	at	at	ADP
fbem-27255	7	14	home	home	ADV
fbem-27255	7	15	and	and	CCONJ
fbem-27255	7	16	abroad	abroad	ADV
fbem-27255	7	17	has	have	AUX
fbem-27255	7	18	shown	show	VERB
fbem-27255	7	19	a	a	DET
fbem-27255	7	20	significant	significant	ADJ
fbem-27255	7	21	increase	increase	NOUN
fbem-27255	7	22	.	.	PUNCT
fbem-27255	8	1	scholars	scholar	NOUN
fbem-27255	8	2	have	have	AUX
fbem-27255	8	3	given	give	VERB
fbem-27255	8	4	a	a	DET
fbem-27255	8	5	new	new	ADJ
fbem-27255	8	6	interpretation	interpretation	NOUN
fbem-27255	8	7	to	to	ADP
fbem-27255	8	8	the	the	DET
fbem-27255	8	9	definition	definition	NOUN
fbem-27255	8	10	and	and	CCONJ
fbem-27255	8	11	characteristics	characteristic	NOUN
fbem-27255	8	12	of	of	ADP
fbem-27255	8	13	data	datum	NOUN
fbem-27255	8	14	assets	asset	NOUN
fbem-27255	8	15	,	,	PUNCT
fbem-27255	8	16	regard	regard	VERB
fbem-27255	8	17	data	data	NOUN
fbem-27255	8	18	assets	asset	NOUN
fbem-27255	8	19	as	as	ADP
fbem-27255	8	20	an	an	DET
fbem-27255	8	21	independent	independent	ADJ
fbem-27255	8	22	component	component	NOUN
fbem-27255	8	23	of	of	ADP
fbem-27255	8	24	intangible	intangible	ADJ
fbem-27255	8	25	assets	asset	NOUN
fbem-27255	8	26	,	,	PUNCT
fbem-27255	8	27	and	and	CCONJ
fbem-27255	8	28	advocate	advocate	VERB
fbem-27255	8	29	that	that	SCONJ
fbem-27255	8	30	data	data	NOUN
fbem-27255	8	31	assets	asset	NOUN
fbem-27255	8	32	should	should	AUX
fbem-27255	8	33	be	be	AUX
fbem-27255	8	34	separately	separately	ADV
fbem-27255	8	35	divided	divide	VERB
fbem-27255	8	36	according	accord	VERB
fbem-27255	8	37	to	to	ADP
fbem-27255	8	38	the	the	DET
fbem-27255	8	39	uniqueness	uniqueness	NOUN
fbem-27255	8	40	of	of	ADP
fbem-27255	8	41	different	different	ADJ
fbem-27255	8	42	industries	industry	NOUN
fbem-27255	8	43	.	.	PUNCT
fbem-27255	9	1	in	in	ADP
fbem-27255	9	2	the	the	DET
fbem-27255	9	3	process	process	NOUN
fbem-27255	9	4	of	of	ADP
fbem-27255	9	5	exploring	explore	VERB
fbem-27255	9	6	the	the	DET
fbem-27255	9	7	evaluation	evaluation	NOUN
fbem-27255	9	8	methods	method	NOUN
fbem-27255	9	9	of	of	ADP
fbem-27255	9	10	data	datum	NOUN
fbem-27255	9	11	asset	asset	NOUN
fbem-27255	9	12	value	value	NOUN
fbem-27255	9	13	,	,	PUNCT
fbem-27255	9	14	many	many	ADJ
fbem-27255	9	15	scholars	scholar	NOUN
fbem-27255	9	16	tend	tend	VERB
fbem-27255	9	17	to	to	PART
fbem-27255	9	18	take	take	VERB
fbem-27255	9	19	the	the	DET
fbem-27255	9	20	income	income	NOUN
fbem-27255	9	21	method	method	NOUN
fbem-27255	9	22	as	as	ADP
fbem-27255	9	23	the	the	DET
fbem-27255	9	24	cornerstone	cornerstone	NOUN
fbem-27255	9	25	and	and	CCONJ
fbem-27255	9	26	integrate	integrate	VERB
fbem-27255	9	27	multiple	multiple	ADJ
fbem-27255	9	28	methods	method	NOUN
fbem-27255	9	29	such	such	ADJ
fbem-27255	9	30	as	as	ADP
fbem-27255	9	31	multi	multi	ADJ
fbem-27255	9	32	-	-	ADJ
fbem-27255	9	33	period	period	ADJ
fbem-27255	9	34	excess	excess	ADJ
fbem-27255	9	35	return	return	NOUN
fbem-27255	9	36	method	method	NOUN
fbem-27255	9	37	,	,	PUNCT
fbem-27255	9	38	real	real	ADJ
fbem-27255	9	39	option	option	NOUN
fbem-27255	9	40	method	method	NOUN
fbem-27255	9	41	and	and	CCONJ
fbem-27255	9	42	analytic	analytic	ADJ
fbem-27255	9	43	hierarchy	hierarchy	NOUN
fbem-27255	9	44	process	process	NOUN
fbem-27255	9	45	for	for	ADP
fbem-27255	9	46	comprehensive	comprehensive	ADJ
fbem-27255	9	47	consideration	consideration	NOUN
fbem-27255	9	48	.	.	PUNCT
fbem-27255	10	1	at	at	ADP
fbem-27255	10	2	present	present	ADJ
fbem-27255	10	3	,	,	PUNCT
fbem-27255	10	4	intangible	intangible	ADJ
fbem-27255	10	5	assets	asset	NOUN
fbem-27255	10	6	and	and	CCONJ
fbem-27255	10	7	current	current	ADJ
fbem-27255	10	8	assets	asset	NOUN
fbem-27255	10	9	in	in	ADP
fbem-27255	10	10	the	the	DET
fbem-27255	10	11	application	application	NOUN
fbem-27255	10	12	software	software	NOUN
fbem-27255	10	13	industry	industry	NOUN
fbem-27255	10	14	account	account	VERB
fbem-27255	10	15	for	for	ADP
fbem-27255	10	16	a	a	DET
fbem-27255	10	17	relatively	relatively	ADV
fbem-27255	10	18	high	high	ADJ
fbem-27255	10	19	proportion	proportion	NOUN
fbem-27255	10	20	,	,	PUNCT
fbem-27255	10	21	and	and	CCONJ
fbem-27255	10	22	the	the	DET
fbem-27255	10	23	future	future	ADJ
fbem-27255	10	24	operation	operation	NOUN
fbem-27255	10	25	forecast	forecast	NOUN
fbem-27255	10	26	is	be	AUX
fbem-27255	10	27	highly	highly	ADV
fbem-27255	10	28	subjective	subjective	ADJ
fbem-27255	10	29	.	.	PUNCT
fbem-27255	11	1	besides	besides	ADV
fbem-27255	11	2	,	,	PUNCT
fbem-27255	11	3	data	datum	NOUN
fbem-27255	11	4	assets	asset	NOUN
fbem-27255	11	5	are	be	AUX
fbem-27255	11	6	an	an	DET
fbem-27255	11	7	important	important	ADJ
fbem-27255	11	8	part	part	NOUN
fbem-27255	11	9	of	of	ADP
fbem-27255	11	10	intangible	intangible	ADJ
fbem-27255	11	11	assets	asset	NOUN
fbem-27255	11	12	,	,	PUNCT
fbem-27255	11	13	and	and	CCONJ
fbem-27255	11	14	there	there	PRON
fbem-27255	11	15	are	be	VERB
fbem-27255	11	16	still	still	ADV
fbem-27255	11	17	significant	significant	ADJ
fbem-27255	11	18	shortcomings	shortcoming	NOUN
fbem-27255	11	19	in	in	ADP
fbem-27255	11	20	their	their	PRON
fbem-27255	11	21	management	management	NOUN
fbem-27255	11	22	.	.	PUNCT
fbem-27255	12	1	enterprises	enterprise	NOUN
fbem-27255	12	2	themselves	themselves	PRON
fbem-27255	12	3	are	be	AUX
fbem-27255	12	4	faced	face	VERB
fbem-27255	12	5	with	with	ADP
fbem-27255	12	6	many	many	ADJ
fbem-27255	12	7	challenges	challenge	NOUN
fbem-27255	12	8	in	in	ADP
fbem-27255	12	9	the	the	DET
fbem-27255	12	10	recognition	recognition	NOUN
fbem-27255	12	11	and	and	CCONJ
fbem-27255	12	12	accounting	accounting	NOUN
fbem-27255	12	13	of	of	ADP
fbem-27255	12	14	data	datum	NOUN
fbem-27255	12	15	assets	asset	NOUN
fbem-27255	12	16	.	.	PUNCT
fbem-27255	13	1	in	in	ADP
fbem-27255	13	2	view	view	NOUN
fbem-27255	13	3	of	of	ADP
fbem-27255	13	4	this	this	DET
fbem-27255	13	5	situation	situation	NOUN
fbem-27255	13	6	,	,	PUNCT
fbem-27255	13	7	this	this	DET
fbem-27255	13	8	paper	paper	NOUN
fbem-27255	13	9	closely	closely	ADV
fbem-27255	13	10	focuses	focus	VERB
fbem-27255	13	11	on	on	ADP
fbem-27255	13	12	the	the	DET
fbem-27255	13	13	unique	unique	ADJ
fbem-27255	13	14	attributes	attribute	NOUN
fbem-27255	13	15	of	of	ADP
fbem-27255	13	16	the	the	DET
fbem-27255	13	17	application	application	NOUN
fbem-27255	13	18	software	software	NOUN
fbem-27255	13	19	industry	industry	NOUN
fbem-27255	13	20	,	,	PUNCT
fbem-27255	13	21	synthesizes	synthesize	VERB
fbem-27255	13	22	the	the	DET
fbem-27255	13	23	applicability	applicability	NOUN
fbem-27255	13	24	of	of	ADP
fbem-27255	13	25	various	various	ADJ
fbem-27255	13	26	valuation	valuation	NOUN
fbem-27255	13	27	methods	method	NOUN
fbem-27255	13	28	,	,	PUNCT
fbem-27255	13	29	builds	build	VERB
fbem-27255	13	30	a	a	DET
fbem-27255	13	31	model	model	NOUN
fbem-27255	13	32	based	base	VERB
fbem-27255	13	33	on	on	ADP
fbem-27255	13	34	the	the	DET
fbem-27255	13	35	multi	multi	ADJ
fbem-27255	13	36	-	-	ADJ
fbem-27255	13	37	period	period	ADJ
fbem-27255	13	38	excess	excess	ADJ
fbem-27255	13	39	return	return	NOUN
fbem-27255	13	40	method	method	NOUN
fbem-27255	13	41	to	to	PART
fbem-27255	13	42	evaluate	evaluate	VERB
fbem-27255	13	43	the	the	DET
fbem-27255	13	44	value	value	NOUN
fbem-27255	13	45	of	of	ADP
fbem-27255	13	46	the	the	DET
fbem-27255	13	47	case	case	NOUN
fbem-27255	13	48	company	company	NOUN
fbem-27255	13	49	x	x	NOUN
fbem-27255	13	50	,	,	PUNCT
fbem-27255	13	51	and	and	CCONJ
fbem-27255	13	52	evaluates	evaluate	VERB
fbem-27255	13	53	the	the	DET
fbem-27255	13	54	data	datum	NOUN
fbem-27255	13	55	asset	asset	NOUN
fbem-27255	13	56	by	by	ADP
fbem-27255	13	57	estimating	estimate	VERB
fbem-27255	13	58	the	the	DET
fbem-27255	13	59	contribution	contribution	NOUN
fbem-27255	13	60	rate	rate	NOUN
fbem-27255	13	61	and	and	CCONJ
fbem-27255	13	62	discount	discount	NOUN
fbem-27255	13	63	rate	rate	NOUN
fbem-27255	13	64	of	of	ADP
fbem-27255	13	65	the	the	DET
fbem-27255	13	66	data	datum	NOUN
fbem-27255	13	67	asset	asset	NOUN
fbem-27255	13	68	and	and	CCONJ
fbem-27255	13	69	other	other	ADJ
fbem-27255	13	70	parameters	parameter	NOUN
fbem-27255	13	71	.	.	PUNCT
fbem-27255	14	1	this	this	DET
fbem-27255	14	2	paper	paper	NOUN
fbem-27255	14	3	aims	aim	VERB
fbem-27255	14	4	to	to	PART
fbem-27255	14	5	provide	provide	VERB
fbem-27255	14	6	strong	strong	ADJ
fbem-27255	14	7	support	support	NOUN
fbem-27255	14	8	for	for	ADP
fbem-27255	14	9	data	data	NOUN
fbem-27255	14	10	asset	asset	NOUN
fbem-27255	14	11	management	management	NOUN
fbem-27255	14	12	in	in	ADP
fbem-27255	14	13	application	application	NOUN
fbem-27255	14	14	software	software	NOUN
fbem-27255	14	15	industry	industry	NOUN
fbem-27255	14	16	.	.	PUNCT
fbem-27255	15	1	2	2	X
fbem-27255	15	2	.	.	NUM
fbem-27255	15	3	related	relate	VERB
fbem-27255	15	4	concepts	concept	NOUN
fbem-27255	15	5	and	and	CCONJ
fbem-27255	15	6	features	feature	VERB
fbem-27255	15	7	2.1	2.1	NUM
fbem-27255	15	8	.	.	PUNCT
fbem-27255	15	9	concepts	concept	NOUN
fbem-27255	15	10	and	and	CCONJ
fbem-27255	15	11	characteristics	characteristic	NOUN
fbem-27255	15	12	of	of	ADP
fbem-27255	15	13	data	datum	NOUN
fbem-27255	15	14	assets	asset	NOUN
fbem-27255	15	15	data	datum	NOUN
fbem-27255	15	16	and	and	CCONJ
fbem-27255	15	17	information	information	NOUN
fbem-27255	15	18	are	be	AUX
fbem-27255	15	19	closely	closely	ADV
fbem-27255	15	20	connected	connect	VERB
fbem-27255	15	21	,	,	PUNCT
fbem-27255	15	22	and	and	CCONJ
fbem-27255	15	23	information	information	NOUN
fbem-27255	15	24	depends	depend	VERB
fbem-27255	15	25	on	on	ADP
fbem-27255	15	26	data	datum	NOUN
fbem-27255	15	27	.	.	PUNCT
fbem-27255	16	1	therefore	therefore	ADV
fbem-27255	16	2	,	,	PUNCT
fbem-27255	16	3	data	datum	NOUN
fbem-27255	16	4	assets	asset	NOUN
fbem-27255	16	5	must	must	AUX
fbem-27255	16	6	have	have	VERB
fbem-27255	16	7	the	the	DET
fbem-27255	16	8	dual	dual	ADJ
fbem-27255	16	9	attributes	attribute	NOUN
fbem-27255	16	10	of	of	ADP
fbem-27255	16	11	data	datum	NOUN
fbem-27255	16	12	and	and	CCONJ
fbem-27255	16	13	assets	asset	NOUN
fbem-27255	16	14	.	.	PUNCT
fbem-27255	17	1	only	only	ADV
fbem-27255	17	2	when	when	SCONJ
fbem-27255	17	3	the	the	DET
fbem-27255	17	4	data	data	NOUN
fbem-27255	17	5	is	be	AUX
fbem-27255	17	6	processed	process	VERB
fbem-27255	17	7	and	and	CCONJ
fbem-27255	17	8	analyzed	analyze	VERB
fbem-27255	17	9	by	by	ADP
fbem-27255	17	10	information	information	NOUN
fbem-27255	17	11	technology	technology	NOUN
fbem-27255	17	12	and	and	CCONJ
fbem-27255	17	13	converted	convert	VERB
fbem-27255	17	14	into	into	ADP
fbem-27255	17	15	information	information	NOUN
fbem-27255	17	16	that	that	PRON
fbem-27255	17	17	has	have	VERB
fbem-27255	17	18	practical	practical	ADJ
fbem-27255	17	19	help	help	NOUN
fbem-27255	17	20	for	for	ADP
fbem-27255	17	21	the	the	DET
fbem-27255	17	22	future	future	ADJ
fbem-27255	17	23	production	production	NOUN
fbem-27255	17	24	and	and	CCONJ
fbem-27255	17	25	operation	operation	NOUN
fbem-27255	17	26	of	of	ADP
fbem-27255	17	27	the	the	DET
fbem-27255	17	28	enterprise	enterprise	NOUN
fbem-27255	17	29	,	,	PUNCT
fbem-27255	17	30	and	and	CCONJ
fbem-27255	17	31	is	be	AUX
fbem-27255	17	32	expected	expect	VERB
fbem-27255	17	33	to	to	PART
fbem-27255	17	34	bring	bring	VERB
fbem-27255	17	35	cash	cash	NOUN
fbem-27255	17	36	inflow	inflow	NOUN
fbem-27255	17	37	to	to	ADP
fbem-27255	17	38	the	the	DET
fbem-27255	17	39	enterprise	enterprise	NOUN
fbem-27255	17	40	,	,	PUNCT
fbem-27255	17	41	can	can	AUX
fbem-27255	17	42	it	it	PRON
fbem-27255	17	43	be	be	AUX
fbem-27255	17	44	regarded	regard	VERB
fbem-27255	17	45	as	as	ADP
fbem-27255	17	46	a	a	DET
fbem-27255	17	47	real	real	ADJ
fbem-27255	17	48	data	datum	NOUN
fbem-27255	17	49	asset	asset	NOUN
fbem-27255	17	50	.	.	PUNCT
fbem-27255	18	1	according	accord	VERB
fbem-27255	18	2	to	to	ADP
fbem-27255	18	3	the	the	DET
fbem-27255	18	4	relevant	relevant	ADJ
fbem-27255	18	5	definition	definition	NOUN
fbem-27255	18	6	of	of	ADP
fbem-27255	18	7	accounting	accounting	NOUN
fbem-27255	18	8	,	,	PUNCT
fbem-27255	18	9	data	datum	NOUN
fbem-27255	18	10	must	must	AUX
fbem-27255	18	11	meet	meet	VERB
fbem-27255	18	12	the	the	DET
fbem-27255	18	13	following	follow	VERB
fbem-27255	18	14	three	three	NUM
fbem-27255	18	15	basic	basic	ADJ
fbem-27255	18	16	conditions	condition	NOUN
fbem-27255	18	17	to	to	PART
fbem-27255	18	18	become	become	VERB
fbem-27255	18	19	an	an	DET
fbem-27255	18	20	asset	asset	NOUN
fbem-27255	18	21	:	:	PUNCT
fbem-27255	18	22	the	the	DET
fbem-27255	18	23	ownership	ownership	NOUN
fbem-27255	18	24	of	of	ADP
fbem-27255	18	25	the	the	DET
fbem-27255	18	26	data	datum	NOUN
fbem-27255	18	27	asset	asset	NOUN
fbem-27255	18	28	is	be	AUX
fbem-27255	18	29	clear	clear	ADJ
fbem-27255	18	30	and	and	CCONJ
fbem-27255	18	31	clear	clear	ADJ
fbem-27255	18	32	;	;	PUNCT
fbem-27255	18	33	data	datum	NOUN
fbem-27255	18	34	assets	asset	NOUN
fbem-27255	18	35	have	have	VERB
fbem-27255	18	36	economic	economic	ADJ
fbem-27255	18	37	profitability	profitability	NOUN
fbem-27255	18	38	;	;	PUNCT
fbem-27255	18	39	data	datum	NOUN
fbem-27255	18	40	assets	asset	NOUN
fbem-27255	18	41	are	be	AUX
fbem-27255	18	42	derived	derive	VERB
fbem-27255	18	43	from	from	ADP
fbem-27255	18	44	past	past	ADJ
fbem-27255	18	45	transactions	transaction	NOUN
fbem-27255	18	46	or	or	CCONJ
fbem-27255	18	47	events	event	NOUN
fbem-27255	18	48	of	of	ADP
fbem-27255	18	49	the	the	DET
fbem-27255	18	50	enterprise	enterprise	NOUN
fbem-27255	18	51	.	.	PUNCT
fbem-27255	19	1	compared	compare	VERB
fbem-27255	19	2	with	with	ADP
fbem-27255	19	3	traditional	traditional	ADJ
fbem-27255	19	4	intangible	intangible	ADJ
fbem-27255	19	5	assets	asset	NOUN
fbem-27255	19	6	,	,	PUNCT
fbem-27255	19	7	data	datum	NOUN
fbem-27255	19	8	assets	asset	NOUN
fbem-27255	19	9	have	have	VERB
fbem-27255	19	10	the	the	DET
fbem-27255	19	11	following	follow	VERB
fbem-27255	19	12	characteristics	characteristic	NOUN
fbem-27255	19	13	.	.	PUNCT
fbem-27255	20	1	the	the	DET
fbem-27255	20	2	first	first	ADJ
fbem-27255	20	3	is	be	AUX
fbem-27255	20	4	value	value	NOUN
fbem-27255	20	5	-	-	PUNCT
fbem-27255	20	6	added	add	VERB
fbem-27255	20	7	.	.	PUNCT
fbem-27255	21	1	the	the	DET
fbem-27255	21	2	process	process	NOUN
fbem-27255	21	3	of	of	ADP
fbem-27255	21	4	data	datum	NOUN
fbem-27255	21	5	mining	mining	NOUN
fbem-27255	21	6	can	can	AUX
fbem-27255	21	7	give	give	VERB
fbem-27255	21	8	birth	birth	NOUN
fbem-27255	21	9	to	to	ADP
fbem-27255	21	10	new	new	ADJ
fbem-27255	21	11	and	and	CCONJ
fbem-27255	21	12	more	more	ADV
fbem-27255	21	13	valuable	valuable	ADJ
fbem-27255	21	14	data	data	NOUN
fbem-27255	21	15	sets	set	NOUN
fbem-27255	21	16	.	.	PUNCT
fbem-27255	22	1	this	this	DET
fbem-27255	22	2	process	process	NOUN
fbem-27255	22	3	not	not	PART
fbem-27255	22	4	only	only	ADV
fbem-27255	22	5	significantly	significantly	ADV
fbem-27255	22	6	broadens	broaden	VERB
fbem-27255	22	7	the	the	DET
fbem-27255	22	8	scale	scale	NOUN
fbem-27255	22	9	boundary	boundary	NOUN
fbem-27255	22	10	of	of	ADP
fbem-27255	22	11	data	datum	NOUN
fbem-27255	22	12	,	,	PUNCT
fbem-27255	22	13	but	but	CCONJ
fbem-27255	22	14	also	also	ADV
fbem-27255	22	15	realizes	realize	VERB
fbem-27255	22	16	the	the	DET
fbem-27255	22	17	depth	depth	NOUN
fbem-27255	22	18	jump	jump	NOUN
fbem-27255	22	19	of	of	ADP
fbem-27255	22	20	data	datum	NOUN
fbem-27255	22	21	value	value	NOUN
fbem-27255	22	22	by	by	ADP
fbem-27255	22	23	improving	improve	VERB
fbem-27255	22	24	the	the	DET
fbem-27255	22	25	quality	quality	NOUN
fbem-27255	22	26	level	level	NOUN
fbem-27255	22	27	of	of	ADP
fbem-27255	22	28	data	datum	NOUN
fbem-27255	22	29	.	.	PUNCT
fbem-27255	23	1	at	at	ADP
fbem-27255	23	2	the	the	DET
fbem-27255	23	3	same	same	ADJ
fbem-27255	23	4	time	time	NOUN
fbem-27255	23	5	,	,	PUNCT
fbem-27255	23	6	the	the	DET
fbem-27255	23	7	amount	amount	NOUN
fbem-27255	23	8	of	of	ADP
fbem-27255	23	9	data	datum	NOUN
fbem-27255	23	10	held	hold	VERB
fbem-27255	23	11	by	by	ADP
fbem-27255	23	12	enterprises	enterprise	NOUN
fbem-27255	23	13	has	have	AUX
fbem-27255	23	14	always	always	ADV
fbem-27255	23	15	been	be	AUX
fbem-27255	23	16	in	in	ADP
fbem-27255	23	17	a	a	DET
fbem-27255	23	18	continuous	continuous	ADJ
fbem-27255	23	19	growth	growth	NOUN
fbem-27255	23	20	trend	trend	NOUN
fbem-27255	23	21	.	.	PUNCT
fbem-27255	24	1	the	the	DET
fbem-27255	24	2	second	second	ADJ
fbem-27255	24	3	is	be	AUX
fbem-27255	24	4	timeliness	timeliness	NOUN
fbem-27255	24	5	,	,	PUNCT
fbem-27255	24	6	whose	whose	DET
fbem-27255	24	7	value	value	NOUN
fbem-27255	24	8	will	will	AUX
fbem-27255	24	9	gradually	gradually	ADV
fbem-27255	24	10	decline	decline	VERB
fbem-27255	24	11	over	over	ADP
fbem-27255	24	12	time	time	NOUN
fbem-27255	24	13	,	,	PUNCT
fbem-27255	24	14	that	that	ADV
fbem-27255	24	15	is	is	ADV
fbem-27255	24	16	,	,	PUNCT
fbem-27255	24	17	the	the	DET
fbem-27255	24	18	economic	economic	ADJ
fbem-27255	24	19	benefits	benefit	NOUN
fbem-27255	24	20	generated	generate	VERB
fbem-27255	24	21	by	by	ADP
fbem-27255	24	22	the	the	DET
fbem-27255	24	23	application	application	NOUN
fbem-27255	24	24	of	of	ADP
fbem-27255	24	25	the	the	DET
fbem-27255	24	26	same	same	ADJ
fbem-27255	24	27	data	datum	NOUN
fbem-27255	24	28	asset	asset	NOUN
fbem-27255	24	29	at	at	ADP
fbem-27255	24	30	different	different	ADJ
fbem-27255	24	31	time	time	NOUN
fbem-27255	24	32	points	point	NOUN
fbem-27255	24	33	are	be	AUX
fbem-27255	24	34	highly	highly	ADV
fbem-27255	24	35	dynamic	dynamic	ADJ
fbem-27255	24	36	and	and	CCONJ
fbem-27255	24	37	uncertain	uncertain	ADJ
fbem-27255	24	38	.	.	PUNCT
fbem-27255	25	1	in	in	ADP
fbem-27255	25	2	addition	addition	NOUN
fbem-27255	25	3	,	,	PUNCT
fbem-27255	25	4	the	the	DET
fbem-27255	25	5	diversity	diversity	NOUN
fbem-27255	25	6	of	of	ADP
fbem-27255	25	7	uses	use	NOUN
fbem-27255	25	8	,	,	PUNCT
fbem-27255	25	9	data	datum	NOUN
fbem-27255	25	10	assets	asset	NOUN
fbem-27255	25	11	across	across	ADP
fbem-27255	25	12	multiple	multiple	ADJ
fbem-27255	25	13	industries	industry	NOUN
fbem-27255	25	14	and	and	CCONJ
fbem-27255	25	15	fields	field	NOUN
fbem-27255	25	16	,	,	PUNCT
fbem-27255	25	17	to	to	PART
fbem-27255	25	18	achieve	achieve	VERB
fbem-27255	25	19	a	a	DET
fbem-27255	25	20	wide	wide	ADJ
fbem-27255	25	21	range	range	NOUN
fbem-27255	25	22	of	of	ADP
fbem-27255	25	23	applications	application	NOUN
fbem-27255	25	24	and	and	CCONJ
fbem-27255	25	25	value	value	NOUN
fbem-27255	25	26	transformation	transformation	NOUN
fbem-27255	25	27	,	,	PUNCT
fbem-27255	25	28	which	which	PRON
fbem-27255	25	29	also	also	ADV
fbem-27255	25	30	makes	make	VERB
fbem-27255	25	31	data	datum	NOUN
fbem-27255	25	32	assets	asset	NOUN
fbem-27255	25	33	become	become	VERB
fbem-27255	25	34	a	a	DET
fbem-27255	25	35	highly	highly	ADV
fbem-27255	25	36	flexible	flexible	ADJ
fbem-27255	25	37	and	and	CCONJ
fbem-27255	25	38	adaptable	adaptable	ADJ
fbem-27255	25	39	new	new	ADJ
fbem-27255	25	40	intangible	intangible	ADJ
fbem-27255	25	41	assets	asset	NOUN
fbem-27255	25	42	,	,	PUNCT
fbem-27255	25	43	for	for	ADP
fbem-27255	25	44	the	the	DET
fbem-27255	25	45	enterprise	enterprise	NOUN
fbem-27255	25	46	innovation	innovation	NOUN
fbem-27255	25	47	and	and	CCONJ
fbem-27255	25	48	development	development	NOUN
fbem-27255	25	49	and	and	CCONJ
fbem-27255	25	50	value	value	NOUN
fbem-27255	25	51	creation	creation	NOUN
fbem-27255	25	52	to	to	PART
fbem-27255	25	53	provide	provide	VERB
fbem-27255	25	54	a	a	DET
fbem-27255	25	55	broader	broad	ADJ
fbem-27255	25	56	space	space	NOUN
fbem-27255	25	57	and	and	CCONJ
fbem-27255	25	58	possibilities	possibility	NOUN
fbem-27255	25	59	.	.	PUNCT
fbem-27255	26	1	finally	finally	ADV
fbem-27255	26	2	,	,	PUNCT
fbem-27255	26	3	there	there	PRON
fbem-27255	26	4	are	be	VERB
fbem-27255	26	5	risks	risk	NOUN
fbem-27255	26	6	.	.	PUNCT
fbem-27255	27	1	for	for	ADP
fbem-27255	27	2	internet	internet	NOUN
fbem-27255	27	3	enterprises	enterprise	NOUN
fbem-27255	27	4	,	,	PUNCT
fbem-27255	27	5	data	datum	NOUN
fbem-27255	27	6	assets	asset	NOUN
fbem-27255	27	7	are	be	AUX
fbem-27255	27	8	accompanied	accompany	VERB
fbem-27255	27	9	by	by	ADP
fbem-27255	27	10	certain	certain	ADJ
fbem-27255	27	11	risks	risk	NOUN
fbem-27255	27	12	in	in	ADP
fbem-27255	27	13	the	the	DET
fbem-27255	27	14	process	process	NOUN
fbem-27255	27	15	of	of	ADP
fbem-27255	27	16	application	application	NOUN
fbem-27255	27	17	.	.	PUNCT
fbem-27255	28	1	because	because	SCONJ
fbem-27255	28	2	many	many	ADJ
fbem-27255	28	3	users	user	NOUN
fbem-27255	28	4	have	have	AUX
fbem-27255	28	5	given	give	VERB
fbem-27255	28	6	high	high	ADJ
fbem-27255	28	7	attention	attention	NOUN
fbem-27255	28	8	to	to	ADP
fbem-27255	28	9	the	the	DET
fbem-27255	28	10	security	security	NOUN
fbem-27255	28	11	protection	protection	NOUN
fbem-27255	28	12	of	of	ADP
fbem-27255	28	13	their	their	PRON
fbem-27255	28	14	own	own	ADJ
fbem-27255	28	15	data	datum	NOUN
fbem-27255	28	16	,	,	PUNCT
fbem-27255	28	17	once	once	SCONJ
fbem-27255	28	18	the	the	DET
fbem-27255	28	19	user	user	NOUN
fbem-27255	28	20	's	's	PART
fbem-27255	28	21	privacy	privacy	NOUN
fbem-27255	28	22	data	datum	NOUN
fbem-27255	28	23	is	be	AUX
fbem-27255	28	24	leaked	leak	VERB
fbem-27255	28	25	,	,	PUNCT
fbem-27255	28	26	it	it	PRON
fbem-27255	28	27	will	will	AUX
fbem-27255	28	28	be	be	AUX
fbem-27255	28	29	very	very	ADV
fbem-27255	28	30	likely	likely	ADJ
fbem-27255	28	31	to	to	PART
fbem-27255	28	32	cause	cause	VERB
fbem-27255	28	33	widespread	widespread	ADJ
fbem-27255	28	34	panic	panic	NOUN
fbem-27255	28	35	,	,	PUNCT
fbem-27255	28	36	and	and	CCONJ
fbem-27255	28	37	then	then	ADV
fbem-27255	28	38	seriously	seriously	ADV
fbem-27255	28	39	damage	damage	VERB
fbem-27255	28	40	the	the	DET
fbem-27255	28	41	reputation	reputation	NOUN
fbem-27255	28	42	and	and	CCONJ
fbem-27255	28	43	image	image	NOUN
fbem-27255	28	44	of	of	ADP
fbem-27255	28	45	the	the	DET
fbem-27255	28	46	enterprise	enterprise	NOUN
fbem-27255	28	47	.	.	PUNCT
fbem-27255	29	1	2.2	2.2	NUM
fbem-27255	29	2	.	.	PUNCT
fbem-27255	29	3	value	value	NOUN
fbem-27255	29	4	realization	realization	NOUN
fbem-27255	29	5	mechanism	mechanism	NOUN
fbem-27255	29	6	and	and	CCONJ
fbem-27255	29	7	evaluation	evaluation	NOUN
fbem-27255	29	8	method	method	NOUN
fbem-27255	29	9	of	of	ADP
fbem-27255	29	10	data	data	NOUN
fbem-27255	29	11	assets	asset	NOUN
fbem-27255	29	12	(	(	PUNCT
fbem-27255	29	13	1	1	X
fbem-27255	29	14	)	)	PUNCT
fbem-27255	29	15	the	the	DET
fbem-27255	29	16	value	value	NOUN
fbem-27255	29	17	of	of	ADP
fbem-27255	29	18	data	datum	NOUN
fbem-27255	29	19	assets	asset	NOUN
fbem-27255	29	20	the	the	DET
fbem-27255	29	21	process	process	NOUN
fbem-27255	29	22	of	of	ADP
fbem-27255	29	23	transforming	transform	VERB
fbem-27255	29	24	data	datum	NOUN
fbem-27255	29	25	from	from	ADP
fbem-27255	29	26	its	its	PRON
fbem-27255	29	27	original	original	ADJ
fbem-27255	29	28	form	form	NOUN
fbem-27255	29	29	a	a	DET
fbem-27255	29	30	collection	collection	NOUN
fbem-27255	29	31	of	of	ADP
fbem-27255	29	32	materials	material	NOUN
fbem-27255	29	33	that	that	PRON
fbem-27255	29	34	reflect	reflect	VERB
fbem-27255	29	35	information	information	NOUN
fbem-27255	29	36	about	about	ADP
fbem-27255	29	37	the	the	DET
fbem-27255	29	38	objective	objective	ADJ
fbem-27255	29	39	world	world	NOUN
fbem-27255	29	40	into	into	ADP
fbem-27255	29	41	a	a	DET
fbem-27255	29	42	controllable	controllable	ADJ
fbem-27255	29	43	,	,	PUNCT
fbem-27255	29	44	usable	usable	ADJ
fbem-27255	29	45	,	,	PUNCT
fbem-27255	29	46	and	and	CCONJ
fbem-27255	29	47	quantifiable	quantifiable	ADJ
fbem-27255	29	48	resource	resource	NOUN
fbem-27255	29	49	is	be	AUX
fbem-27255	29	50	named	name	VERB
fbem-27255	29	51	"	"	PUNCT
fbem-27255	29	52	data	datum	NOUN
fbem-27255	29	53	capitalisation	capitalisation	NOUN
fbem-27255	29	54	"	"	PUNCT
fbem-27255	29	55	.	.	PUNCT
fbem-27255	30	1	this	this	DET
fbem-27255	30	2	process	process	NOUN
fbem-27255	30	3	is	be	AUX
fbem-27255	30	4	the	the	DET
fbem-27255	30	5	prerequisite	prerequisite	NOUN
fbem-27255	30	6	for	for	SCONJ
fbem-27255	30	7	data	datum	NOUN
fbem-27255	30	8	to	to	PART
fbem-27255	30	9	obtain	obtain	VERB
fbem-27255	30	10	its	its	PRON
fbem-27255	30	11	inherent	inherent	ADJ
fbem-27255	30	12	value	value	NOUN
fbem-27255	30	13	,	,	PUNCT
fbem-27255	30	14	which	which	PRON
fbem-27255	30	15	mainly	mainly	ADV
fbem-27255	30	16	42	42	NUM
fbem-27255	30	17	includes	include	VERB
fbem-27255	30	18	four	four	NUM
fbem-27255	30	19	dimensions	dimension	NOUN
fbem-27255	30	20	:	:	PUNCT
fbem-27255	30	21	intrinsic	intrinsic	ADJ
fbem-27255	30	22	value	value	NOUN
fbem-27255	30	23	,	,	PUNCT
fbem-27255	30	24	that	that	ADV
fbem-27255	30	25	is	is	ADV
fbem-27255	30	26	,	,	PUNCT
fbem-27255	30	27	the	the	DET
fbem-27255	30	28	information	information	NOUN
fbem-27255	30	29	and	and	CCONJ
fbem-27255	30	30	knowledge	knowledge	NOUN
fbem-27255	30	31	content	content	NOUN
fbem-27255	30	32	contained	contain	VERB
fbem-27255	30	33	in	in	ADP
fbem-27255	30	34	the	the	DET
fbem-27255	30	35	data	datum	NOUN
fbem-27255	30	36	itself	itself	PRON
fbem-27255	30	37	;	;	PUNCT
fbem-27255	30	38	market	market	NOUN
fbem-27255	30	39	value	value	NOUN
fbem-27255	30	40	,	,	PUNCT
fbem-27255	30	41	the	the	DET
fbem-27255	30	42	potential	potential	ADJ
fbem-27255	30	43	exchange	exchange	NOUN
fbem-27255	30	44	value	value	NOUN
fbem-27255	30	45	of	of	ADP
fbem-27255	30	46	the	the	DET
fbem-27255	30	47	index	index	NOUN
fbem-27255	30	48	data	datum	NOUN
fbem-27255	30	49	displayed	display	VERB
fbem-27255	30	50	in	in	ADP
fbem-27255	30	51	the	the	DET
fbem-27255	30	52	trading	trading	NOUN
fbem-27255	30	53	market	market	NOUN
fbem-27255	30	54	;	;	PUNCT
fbem-27255	30	55	economic	economic	ADJ
fbem-27255	30	56	value	value	NOUN
fbem-27255	30	57	,	,	PUNCT
fbem-27255	30	58	focusing	focus	VERB
fbem-27255	30	59	on	on	ADP
fbem-27255	30	60	the	the	DET
fbem-27255	30	61	direct	direct	ADJ
fbem-27255	30	62	economic	economic	ADJ
fbem-27255	30	63	benefits	benefit	NOUN
fbem-27255	30	64	that	that	PRON
fbem-27255	30	65	can	can	AUX
fbem-27255	30	66	be	be	AUX
fbem-27255	30	67	generated	generate	VERB
fbem-27255	30	68	by	by	ADP
fbem-27255	30	69	data	datum	NOUN
fbem-27255	30	70	analysis	analysis	NOUN
fbem-27255	30	71	and	and	CCONJ
fbem-27255	30	72	application	application	NOUN
fbem-27255	30	73	;	;	PUNCT
fbem-27255	30	74	and	and	CCONJ
fbem-27255	30	75	performance	performance	NOUN
fbem-27255	30	76	value	value	NOUN
fbem-27255	30	77	,	,	PUNCT
fbem-27255	30	78	reflected	reflect	VERB
fbem-27255	30	79	in	in	ADP
fbem-27255	30	80	the	the	DET
fbem-27255	30	81	efficiency	efficiency	NOUN
fbem-27255	30	82	and	and	CCONJ
fbem-27255	30	83	results	result	NOUN
fbem-27255	30	84	achieved	achieve	VERB
fbem-27255	30	85	by	by	ADP
fbem-27255	30	86	data	datum	NOUN
fbem-27255	30	87	-	-	PUNCT
fbem-27255	30	88	driven	drive	VERB
fbem-27255	30	89	decision	decision	NOUN
fbem-27255	30	90	optimization	optimization	NOUN
fbem-27255	30	91	and	and	CCONJ
fbem-27255	30	92	process	process	NOUN
fbem-27255	30	93	improvement	improvement	NOUN
fbem-27255	30	94	.	.	PUNCT
fbem-27255	31	1	(	(	PUNCT
fbem-27255	31	2	2	2	X
fbem-27255	31	3	)	)	PUNCT
fbem-27255	31	4	value	value	NOUN
fbem-27255	31	5	realization	realization	NOUN
fbem-27255	31	6	mechanism	mechanism	NOUN
fbem-27255	31	7	of	of	ADP
fbem-27255	31	8	data	data	NOUN
fbem-27255	31	9	assets	asset	NOUN
fbem-27255	31	10	there	there	PRON
fbem-27255	31	11	are	be	VERB
fbem-27255	31	12	two	two	NUM
fbem-27255	31	13	types	type	NOUN
fbem-27255	31	14	of	of	ADP
fbem-27255	31	15	value	value	NOUN
fbem-27255	31	16	realization	realization	NOUN
fbem-27255	31	17	mechanisms	mechanism	NOUN
fbem-27255	31	18	for	for	ADP
fbem-27255	31	19	data	data	NOUN
fbem-27255	31	20	assets	asset	NOUN
fbem-27255	31	21	:	:	PUNCT
fbem-27255	31	22	internal	internal	ADJ
fbem-27255	31	23	enablement	enablement	NOUN
fbem-27255	31	24	and	and	CCONJ
fbem-27255	31	25	external	external	ADJ
fbem-27255	31	26	commercialization	commercialization	NOUN
fbem-27255	31	27	.	.	PUNCT
fbem-27255	32	1	internal	internal	ADJ
fbem-27255	32	2	empowerment	empowerment	NOUN
fbem-27255	32	3	refers	refer	VERB
fbem-27255	32	4	to	to	ADP
fbem-27255	32	5	the	the	DET
fbem-27255	32	6	transformation	transformation	NOUN
fbem-27255	32	7	of	of	ADP
fbem-27255	32	8	data	datum	NOUN
fbem-27255	32	9	resources	resource	NOUN
fbem-27255	32	10	into	into	ADP
fbem-27255	32	11	a	a	DET
fbem-27255	32	12	powerful	powerful	ADJ
fbem-27255	32	13	support	support	NOUN
fbem-27255	32	14	for	for	ADP
fbem-27255	32	15	internal	internal	ADJ
fbem-27255	32	16	operation	operation	NOUN
fbem-27255	32	17	and	and	CCONJ
fbem-27255	32	18	management	management	NOUN
fbem-27255	32	19	through	through	ADP
fbem-27255	32	20	in	in	ADP
fbem-27255	32	21	-	-	PUNCT
fbem-27255	32	22	depth	depth	NOUN
fbem-27255	32	23	analysis	analysis	NOUN
fbem-27255	32	24	and	and	CCONJ
fbem-27255	32	25	mining	mining	NOUN
fbem-27255	32	26	.	.	PUNCT
fbem-27255	33	1	data	datum	NOUN
fbem-27255	33	2	assets	asset	NOUN
fbem-27255	33	3	,	,	PUNCT
fbem-27255	33	4	as	as	ADP
fbem-27255	33	5	a	a	DET
fbem-27255	33	6	key	key	ADJ
fbem-27255	33	7	element	element	NOUN
fbem-27255	33	8	of	of	ADP
fbem-27255	33	9	enterprise	enterprise	NOUN
fbem-27255	33	10	competence	competence	NOUN
fbem-27255	33	11	,	,	PUNCT
fbem-27255	33	12	can	can	AUX
fbem-27255	33	13	significantly	significantly	ADV
fbem-27255	33	14	enhance	enhance	VERB
fbem-27255	33	15	the	the	DET
fbem-27255	33	16	dominant	dominant	ADJ
fbem-27255	33	17	position	position	NOUN
fbem-27255	33	18	of	of	ADP
fbem-27255	33	19	enterprises	enterprise	NOUN
fbem-27255	33	20	in	in	ADP
fbem-27255	33	21	market	market	NOUN
fbem-27255	33	22	competition	competition	NOUN
fbem-27255	33	23	by	by	ADP
fbem-27255	33	24	deeply	deeply	ADV
fbem-27255	33	25	integrating	integrate	VERB
fbem-27255	33	26	into	into	ADP
fbem-27255	33	27	existing	exist	VERB
fbem-27255	33	28	products	product	NOUN
fbem-27255	33	29	and	and	CCONJ
fbem-27255	33	30	services	service	NOUN
fbem-27255	33	31	,	,	PUNCT
fbem-27255	33	32	thus	thus	ADV
fbem-27255	33	33	helping	help	VERB
fbem-27255	33	34	enterprises	enterprise	NOUN
fbem-27255	33	35	to	to	PART
fbem-27255	33	36	obtain	obtain	VERB
fbem-27255	33	37	excess	excess	ADJ
fbem-27255	33	38	returns	return	NOUN
fbem-27255	33	39	.	.	PUNCT
fbem-27255	34	1	external	external	ADJ
fbem-27255	34	2	commercialization	commercialization	NOUN
fbem-27255	34	3	refers	refer	VERB
fbem-27255	34	4	to	to	ADP
fbem-27255	34	5	the	the	DET
fbem-27255	34	6	behavior	behavior	NOUN
fbem-27255	34	7	of	of	ADP
fbem-27255	34	8	enterprises	enterprise	NOUN
fbem-27255	34	9	to	to	PART
fbem-27255	34	10	sell	sell	VERB
fbem-27255	34	11	the	the	DET
fbem-27255	34	12	data	datum	NOUN
fbem-27255	34	13	held	hold	VERB
fbem-27255	34	14	as	as	ADP
fbem-27255	34	15	a	a	DET
fbem-27255	34	16	commodity	commodity	NOUN
fbem-27255	34	17	on	on	ADP
fbem-27255	34	18	the	the	DET
fbem-27255	34	19	open	open	ADJ
fbem-27255	34	20	market	market	NOUN
fbem-27255	34	21	.	.	PUNCT
fbem-27255	35	1	in	in	ADP
fbem-27255	35	2	the	the	DET
fbem-27255	35	3	era	era	NOUN
fbem-27255	35	4	of	of	ADP
fbem-27255	35	5	digital	digital	ADJ
fbem-27255	35	6	economy	economy	NOUN
fbem-27255	35	7	,	,	PUNCT
fbem-27255	35	8	the	the	DET
fbem-27255	35	9	increasing	increase	VERB
fbem-27255	35	10	importance	importance	NOUN
fbem-27255	35	11	of	of	ADP
fbem-27255	35	12	data	data	NOUN
fbem-27255	35	13	assets	asset	NOUN
fbem-27255	35	14	in	in	ADP
fbem-27255	35	15	various	various	ADJ
fbem-27255	35	16	industries	industry	NOUN
fbem-27255	35	17	and	and	CCONJ
fbem-27255	35	18	the	the	DET
fbem-27255	35	19	growing	grow	VERB
fbem-27255	35	20	demand	demand	NOUN
fbem-27255	35	21	for	for	ADP
fbem-27255	35	22	data	datum	NOUN
fbem-27255	35	23	have	have	AUX
fbem-27255	35	24	spawned	spawn	VERB
fbem-27255	35	25	many	many	ADJ
fbem-27255	35	26	companies	company	NOUN
fbem-27255	35	27	focused	focus	VERB
fbem-27255	35	28	on	on	ADP
fbem-27255	35	29	selling	sell	VERB
fbem-27255	35	30	data	datum	NOUN
fbem-27255	35	31	information	information	NOUN
fbem-27255	35	32	.	.	PUNCT
fbem-27255	36	1	data	datum	NOUN
fbem-27255	36	2	trading	trading	NOUN
fbem-27255	36	3	activities	activity	NOUN
fbem-27255	36	4	usually	usually	ADV
fbem-27255	36	5	rely	rely	VERB
fbem-27255	36	6	on	on	ADP
fbem-27255	36	7	professional	professional	ADJ
fbem-27255	36	8	data	datum	NOUN
fbem-27255	36	9	trading	trading	NOUN
fbem-27255	36	10	platforms	platform	NOUN
fbem-27255	36	11	,	,	PUNCT
fbem-27255	36	12	which	which	PRON
fbem-27255	36	13	take	take	VERB
fbem-27255	36	14	data	data	NOUN
fbem-27255	36	15	resources	resource	NOUN
fbem-27255	36	16	and	and	CCONJ
fbem-27255	36	17	data	datum	NOUN
fbem-27255	36	18	services	service	NOUN
fbem-27255	36	19	as	as	ADP
fbem-27255	36	20	the	the	DET
fbem-27255	36	21	trading	trading	NOUN
fbem-27255	36	22	object	object	NOUN
fbem-27255	36	23	,	,	PUNCT
fbem-27255	36	24	and	and	CCONJ
fbem-27255	36	25	the	the	DET
fbem-27255	36	26	participants	participant	NOUN
fbem-27255	36	27	include	include	VERB
fbem-27255	36	28	data	datum	NOUN
fbem-27255	36	29	suppliers	supplier	NOUN
fbem-27255	36	30	,	,	PUNCT
fbem-27255	36	31	data	datum	NOUN
fbem-27255	36	32	demand	demand	NOUN
fbem-27255	36	33	parties	party	NOUN
fbem-27255	36	34	,	,	PUNCT
fbem-27255	36	35	data	datum	NOUN
fbem-27255	36	36	trading	trading	NOUN
fbem-27255	36	37	platforms	platform	NOUN
fbem-27255	36	38	,	,	PUNCT
fbem-27255	36	39	evaluation	evaluation	NOUN
fbem-27255	36	40	agencies	agency	NOUN
fbem-27255	36	41	,	,	PUNCT
fbem-27255	36	42	service	service	NOUN
fbem-27255	36	43	agencies	agency	NOUN
fbem-27255	36	44	and	and	CCONJ
fbem-27255	36	45	other	other	ADJ
fbem-27255	36	46	relevant	relevant	ADJ
fbem-27255	36	47	external	external	ADJ
fbem-27255	36	48	departments	department	NOUN
fbem-27255	36	49	.	.	PUNCT
fbem-27255	37	1	(	(	PUNCT
fbem-27255	37	2	3	3	X
fbem-27255	37	3	)	)	PUNCT
fbem-27255	37	4	evaluation	evaluation	NOUN
fbem-27255	37	5	methods	method	NOUN
fbem-27255	37	6	of	of	ADP
fbem-27255	37	7	data	datum	NOUN
fbem-27255	37	8	assets	asset	NOUN
fbem-27255	37	9	the	the	DET
fbem-27255	37	10	basic	basic	ADJ
fbem-27255	37	11	evaluation	evaluation	NOUN
fbem-27255	37	12	methods	method	NOUN
fbem-27255	37	13	are	be	AUX
fbem-27255	37	14	cost	cost	NOUN
fbem-27255	37	15	method	method	NOUN
fbem-27255	37	16	,	,	PUNCT
fbem-27255	37	17	income	income	NOUN
fbem-27255	37	18	method	method	NOUN
fbem-27255	37	19	and	and	CCONJ
fbem-27255	37	20	market	market	NOUN
fbem-27255	37	21	method	method	NOUN
fbem-27255	37	22	,	,	PUNCT
fbem-27255	37	23	but	but	CCONJ
fbem-27255	37	24	according	accord	VERB
fbem-27255	37	25	to	to	ADP
fbem-27255	37	26	the	the	DET
fbem-27255	37	27	application	application	NOUN
fbem-27255	37	28	of	of	ADP
fbem-27255	37	29	the	the	DET
fbem-27255	37	30	evaluation	evaluation	NOUN
fbem-27255	37	31	practice	practice	NOUN
fbem-27255	37	32	,	,	PUNCT
fbem-27255	37	33	there	there	PRON
fbem-27255	37	34	are	be	VERB
fbem-27255	37	35	some	some	DET
fbem-27255	37	36	derivative	derivative	ADJ
fbem-27255	37	37	methods	method	NOUN
fbem-27255	37	38	,	,	PUNCT
fbem-27255	37	39	and	and	CCONJ
fbem-27255	37	40	the	the	DET
fbem-27255	37	41	three	three	NUM
fbem-27255	37	42	basic	basic	ADJ
fbem-27255	37	43	methods	method	NOUN
fbem-27255	37	44	need	need	VERB
fbem-27255	37	45	to	to	PART
fbem-27255	37	46	be	be	AUX
fbem-27255	37	47	adjusted	adjust	VERB
fbem-27255	37	48	appropriately	appropriately	ADV
fbem-27255	37	49	according	accord	VERB
fbem-27255	37	50	to	to	ADP
fbem-27255	37	51	the	the	DET
fbem-27255	37	52	situation	situation	NOUN
fbem-27255	37	53	of	of	ADP
fbem-27255	37	54	the	the	DET
fbem-27255	37	55	evaluation	evaluation	NOUN
fbem-27255	37	56	object	object	NOUN
fbem-27255	37	57	and	and	CCONJ
fbem-27255	37	58	the	the	DET
fbem-27255	37	59	value	value	NOUN
fbem-27255	37	60	type	type	NOUN
fbem-27255	37	61	in	in	ADP
fbem-27255	37	62	the	the	DET
fbem-27255	37	63	evaluation	evaluation	NOUN
fbem-27255	37	64	process	process	NOUN
fbem-27255	37	65	.	.	PUNCT
fbem-27255	38	1	data	datum	NOUN
fbem-27255	38	2	assets	asset	NOUN
fbem-27255	38	3	belong	belong	VERB
fbem-27255	38	4	to	to	ADP
fbem-27255	38	5	intangible	intangible	ADJ
fbem-27255	38	6	assets	asset	NOUN
fbem-27255	38	7	,	,	PUNCT
fbem-27255	38	8	so	so	SCONJ
fbem-27255	38	9	the	the	DET
fbem-27255	38	10	applicability	applicability	NOUN
fbem-27255	38	11	of	of	ADP
fbem-27255	38	12	each	each	DET
fbem-27255	38	13	method	method	NOUN
fbem-27255	38	14	is	be	AUX
fbem-27255	38	15	analyzed	analyze	VERB
fbem-27255	38	16	from	from	ADP
fbem-27255	38	17	the	the	DET
fbem-27255	38	18	perspective	perspective	NOUN
fbem-27255	38	19	of	of	ADP
fbem-27255	38	20	intangible	intangible	ADJ
fbem-27255	38	21	assets	asset	NOUN
fbem-27255	38	22	.	.	PUNCT
fbem-27255	39	1	cost	cost	NOUN
fbem-27255	39	2	method	method	NOUN
fbem-27255	39	3	:	:	PUNCT
fbem-27255	39	4	measure	measure	NOUN
fbem-27255	39	5	acquisition	acquisition	NOUN
fbem-27255	39	6	cost	cost	NOUN
fbem-27255	39	7	and	and	CCONJ
fbem-27255	39	8	operation	operation	NOUN
fbem-27255	39	9	cost	cost	NOUN
fbem-27255	39	10	;	;	PUNCT
fbem-27255	39	11	not	not	PART
fbem-27255	39	12	yet	yet	ADV
fbem-27255	39	13	applied	apply	VERB
fbem-27255	39	14	to	to	ADP
fbem-27255	39	15	the	the	DET
fbem-27255	39	16	evaluation	evaluation	NOUN
fbem-27255	39	17	of	of	ADP
fbem-27255	39	18	data	datum	NOUN
fbem-27255	39	19	assets	asset	NOUN
fbem-27255	39	20	.	.	PUNCT
fbem-27255	40	1	marketing	marketing	NOUN
fbem-27255	40	2	method	method	NOUN
fbem-27255	40	3	:	:	PUNCT
fbem-27255	40	4	applies	apply	VERB
fbem-27255	40	5	when	when	SCONJ
fbem-27255	40	6	there	there	PRON
fbem-27255	40	7	are	be	VERB
fbem-27255	40	8	many	many	ADJ
fbem-27255	40	9	comparables	comparable	NOUN
fbem-27255	40	10	and	and	CCONJ
fbem-27255	40	11	available	available	ADJ
fbem-27255	40	12	data	datum	NOUN
fbem-27255	40	13	.	.	PUNCT
fbem-27255	41	1	income	income	NOUN
fbem-27255	41	2	method	method	NOUN
fbem-27255	41	3	:	:	PUNCT
fbem-27255	41	4	incremental	incremental	ADJ
fbem-27255	41	5	income	income	NOUN
fbem-27255	41	6	method	method	NOUN
fbem-27255	41	7	can	can	AUX
fbem-27255	41	8	measure	measure	VERB
fbem-27255	41	9	the	the	DET
fbem-27255	41	10	incremental	incremental	ADJ
fbem-27255	41	11	income	income	NOUN
fbem-27255	41	12	of	of	ADP
fbem-27255	41	13	data	datum	NOUN
fbem-27255	41	14	assets	asset	NOUN
fbem-27255	41	15	;	;	PUNCT
fbem-27255	41	16	the	the	DET
fbem-27255	41	17	excess	excess	ADJ
fbem-27255	41	18	return	return	NOUN
fbem-27255	41	19	method	method	NOUN
fbem-27255	41	20	applies	apply	VERB
fbem-27255	41	21	to	to	ADP
fbem-27255	41	22	the	the	DET
fbem-27255	41	23	valuation	valuation	NOUN
fbem-27255	41	24	of	of	ADP
fbem-27255	41	25	data	datum	NOUN
fbem-27255	41	26	assets	asset	NOUN
fbem-27255	41	27	.	.	PUNCT
fbem-27255	42	1	real	real	ADJ
fbem-27255	42	2	option	option	NOUN
fbem-27255	42	3	method	method	NOUN
fbem-27255	42	4	:	:	PUNCT
fbem-27255	42	5	it	it	PRON
fbem-27255	42	6	is	be	AUX
fbem-27255	42	7	suitable	suitable	ADJ
fbem-27255	42	8	for	for	ADP
fbem-27255	42	9	the	the	DET
fbem-27255	42	10	value	value	NOUN
fbem-27255	42	11	evaluation	evaluation	NOUN
fbem-27255	42	12	of	of	ADP
fbem-27255	42	13	enterprise	enterprise	NOUN
fbem-27255	42	14	investment	investment	NOUN
fbem-27255	42	15	,	,	PUNCT
fbem-27255	42	16	especially	especially	ADV
fbem-27255	42	17	when	when	SCONJ
fbem-27255	42	18	the	the	DET
fbem-27255	42	19	income	income	NOUN
fbem-27255	42	20	uncertainty	uncertainty	NOUN
fbem-27255	42	21	is	be	AUX
fbem-27255	42	22	strong	strong	ADJ
fbem-27255	42	23	.	.	PUNCT
fbem-27255	43	1	because	because	SCONJ
fbem-27255	43	2	data	datum	NOUN
fbem-27255	43	3	assets	asset	NOUN
fbem-27255	43	4	are	be	AUX
fbem-27255	43	5	enabled	enable	VERB
fbem-27255	43	6	internally	internally	ADV
fbem-27255	43	7	by	by	ADP
fbem-27255	43	8	the	the	DET
fbem-27255	43	9	enterprise	enterprise	NOUN
fbem-27255	43	10	itself	itself	PRON
fbem-27255	43	11	,	,	PUNCT
fbem-27255	43	12	that	that	ADV
fbem-27255	43	13	is	is	ADV
fbem-27255	43	14	,	,	PUNCT
fbem-27255	43	15	enterprises	enterprise	NOUN
fbem-27255	43	16	use	use	VERB
fbem-27255	43	17	data	datum	NOUN
fbem-27255	43	18	assets	asset	NOUN
fbem-27255	43	19	to	to	PART
fbem-27255	43	20	achieve	achieve	VERB
fbem-27255	43	21	corporate	corporate	ADJ
fbem-27255	43	22	profits	profit	NOUN
fbem-27255	43	23	,	,	PUNCT
fbem-27255	43	24	improve	improve	VERB
fbem-27255	43	25	investment	investment	NOUN
fbem-27255	43	26	reporting	reporting	NOUN
fbem-27255	43	27	,	,	PUNCT
fbem-27255	43	28	and	and	CCONJ
fbem-27255	43	29	bring	bring	VERB
fbem-27255	43	30	expected	expect	VERB
fbem-27255	43	31	earnings	earning	NOUN
fbem-27255	43	32	.	.	PUNCT
fbem-27255	44	1	therefore	therefore	ADV
fbem-27255	44	2	,	,	PUNCT
fbem-27255	44	3	when	when	SCONJ
fbem-27255	44	4	the	the	DET
fbem-27255	44	5	assessed	assessed	ADJ
fbem-27255	44	6	object	object	NOUN
fbem-27255	44	7	is	be	AUX
fbem-27255	44	8	the	the	DET
fbem-27255	44	9	enterprise	enterprise	NOUN
fbem-27255	44	10	's	's	PART
fbem-27255	44	11	own	own	ADJ
fbem-27255	44	12	data	datum	NOUN
fbem-27255	44	13	assets	asset	NOUN
fbem-27255	44	14	,	,	PUNCT
fbem-27255	44	15	the	the	DET
fbem-27255	44	16	contribution	contribution	NOUN
fbem-27255	44	17	of	of	ADP
fbem-27255	44	18	data	data	NOUN
fbem-27255	44	19	assets	asset	NOUN
fbem-27255	44	20	to	to	ADP
fbem-27255	44	21	the	the	DET
fbem-27255	44	22	enterprise	enterprise	NOUN
fbem-27255	44	23	's	's	PART
fbem-27255	44	24	revenue	revenue	NOUN
fbem-27255	44	25	should	should	AUX
fbem-27255	44	26	be	be	AUX
fbem-27255	44	27	considered	consider	VERB
fbem-27255	44	28	,	,	PUNCT
fbem-27255	44	29	and	and	CCONJ
fbem-27255	44	30	the	the	DET
fbem-27255	44	31	income	income	NOUN
fbem-27255	44	32	method	method	NOUN
fbem-27255	44	33	is	be	AUX
fbem-27255	44	34	more	more	ADV
fbem-27255	44	35	applicable	applicable	ADJ
fbem-27255	44	36	in	in	ADP
fbem-27255	44	37	this	this	DET
fbem-27255	44	38	case	case	NOUN
fbem-27255	44	39	.	.	PUNCT
fbem-27255	45	1	income	income	NOUN
fbem-27255	45	2	method	method	NOUN
fbem-27255	45	3	can	can	AUX
fbem-27255	45	4	reflect	reflect	VERB
fbem-27255	45	5	the	the	DET
fbem-27255	45	6	incremental	incremental	ADJ
fbem-27255	45	7	income	income	NOUN
fbem-27255	45	8	brought	bring	VERB
fbem-27255	45	9	by	by	ADP
fbem-27255	45	10	data	datum	NOUN
fbem-27255	45	11	assets	asset	NOUN
fbem-27255	45	12	to	to	ADP
fbem-27255	45	13	enterprises	enterprise	NOUN
fbem-27255	45	14	from	from	ADP
fbem-27255	45	15	the	the	DET
fbem-27255	45	16	perspective	perspective	NOUN
fbem-27255	45	17	of	of	ADP
fbem-27255	45	18	income	income	NOUN
fbem-27255	45	19	,	,	PUNCT
fbem-27255	45	20	and	and	CCONJ
fbem-27255	45	21	can	can	AUX
fbem-27255	45	22	reflect	reflect	VERB
fbem-27255	45	23	its	its	PRON
fbem-27255	45	24	real	real	ADJ
fbem-27255	45	25	value	value	NOUN
fbem-27255	45	26	.	.	PUNCT
fbem-27255	46	1	in	in	ADP
fbem-27255	46	2	practical	practical	ADJ
fbem-27255	46	3	application	application	NOUN
fbem-27255	46	4	,	,	PUNCT
fbem-27255	46	5	it	it	PRON
fbem-27255	46	6	is	be	AUX
fbem-27255	46	7	necessary	necessary	ADJ
fbem-27255	46	8	to	to	PART
fbem-27255	46	9	choose	choose	VERB
fbem-27255	46	10	the	the	DET
fbem-27255	46	11	corresponding	corresponding	ADJ
fbem-27255	46	12	method	method	NOUN
fbem-27255	46	13	according	accord	VERB
fbem-27255	46	14	to	to	ADP
fbem-27255	46	15	the	the	DET
fbem-27255	46	16	situation	situation	NOUN
fbem-27255	46	17	:	:	PUNCT
fbem-27255	46	18	incremental	incremental	ADJ
fbem-27255	46	19	income	income	NOUN
fbem-27255	46	20	method	method	NOUN
fbem-27255	46	21	is	be	AUX
fbem-27255	46	22	suitable	suitable	ADJ
fbem-27255	46	23	for	for	ADP
fbem-27255	46	24	when	when	SCONJ
fbem-27255	46	25	the	the	DET
fbem-27255	46	26	incremental	incremental	ADJ
fbem-27255	46	27	income	income	NOUN
fbem-27255	46	28	of	of	ADP
fbem-27255	46	29	data	datum	NOUN
fbem-27255	46	30	assets	asset	NOUN
fbem-27255	46	31	can	can	AUX
fbem-27255	46	32	be	be	AUX
fbem-27255	46	33	effectively	effectively	ADV
fbem-27255	46	34	quantified	quantify	VERB
fbem-27255	46	35	;	;	PUNCT
fbem-27255	46	36	excess	excess	ADJ
fbem-27255	46	37	return	return	NOUN
fbem-27255	46	38	method	method	NOUN
fbem-27255	46	39	is	be	AUX
fbem-27255	46	40	widely	widely	ADV
fbem-27255	46	41	used	use	VERB
fbem-27255	46	42	in	in	ADP
fbem-27255	46	43	data	data	NOUN
fbem-27255	46	44	assets	asset	NOUN
fbem-27255	46	45	,	,	PUNCT
fbem-27255	46	46	but	but	CCONJ
fbem-27255	46	47	it	it	PRON
fbem-27255	46	48	also	also	ADV
fbem-27255	46	49	needs	need	VERB
fbem-27255	46	50	reasonable	reasonable	ADJ
fbem-27255	46	51	adjustment	adjustment	NOUN
fbem-27255	46	52	model	model	NOUN
fbem-27255	46	53	to	to	PART
fbem-27255	46	54	predict	predict	VERB
fbem-27255	46	55	excess	excess	ADJ
fbem-27255	46	56	return	return	NOUN
fbem-27255	46	57	.	.	PUNCT
fbem-27255	47	1	3	3	X
fbem-27255	47	2	.	.	X
fbem-27255	47	3	evaluate	evaluate	VERB
fbem-27255	47	4	the	the	DET
fbem-27255	47	5	scheme	scheme	NOUN
fbem-27255	47	6	design	design	NOUN
fbem-27255	47	7	3.1	3.1	NUM
fbem-27255	47	8	.	.	PUNCT
fbem-27255	48	1	construction	construction	NOUN
fbem-27255	48	2	of	of	ADP
fbem-27255	48	3	multi	multi	ADJ
fbem-27255	48	4	-	-	ADJ
fbem-27255	48	5	period	period	ADJ
fbem-27255	48	6	excess	excess	ADJ
fbem-27255	48	7	return	return	NOUN
fbem-27255	48	8	model	model	NOUN
fbem-27255	48	9	the	the	DET
fbem-27255	48	10	core	core	ADJ
fbem-27255	48	11	step	step	NOUN
fbem-27255	48	12	of	of	ADP
fbem-27255	48	13	using	use	VERB
fbem-27255	48	14	the	the	DET
fbem-27255	48	15	multi	multi	ADJ
fbem-27255	48	16	-	-	ADJ
fbem-27255	48	17	period	period	ADJ
fbem-27255	48	18	excess	excess	ADJ
fbem-27255	48	19	return	return	NOUN
fbem-27255	48	20	method	method	NOUN
fbem-27255	48	21	is	be	AUX
fbem-27255	48	22	to	to	PART
fbem-27255	48	23	predict	predict	VERB
fbem-27255	48	24	the	the	DET
fbem-27255	48	25	future	future	ADJ
fbem-27255	48	26	excess	excess	ADJ
fbem-27255	48	27	return	return	NOUN
fbem-27255	48	28	of	of	ADP
fbem-27255	48	29	the	the	DET
fbem-27255	48	30	enterprise	enterprise	NOUN
fbem-27255	48	31	,	,	PUNCT
fbem-27255	48	32	that	that	ADV
fbem-27255	48	33	is	is	ADV
fbem-27255	48	34	,	,	PUNCT
fbem-27255	48	35	the	the	DET
fbem-27255	48	36	relative	relative	ADJ
fbem-27255	48	37	increase	increase	NOUN
fbem-27255	48	38	of	of	ADP
fbem-27255	48	39	the	the	DET
fbem-27255	48	40	enterprise	enterprise	NOUN
fbem-27255	48	41	's	's	PART
fbem-27255	48	42	operating	operating	NOUN
fbem-27255	48	43	efficiency	efficiency	NOUN
fbem-27255	48	44	after	after	SCONJ
fbem-27255	48	45	the	the	DET
fbem-27255	48	46	asset	asset	NOUN
fbem-27255	48	47	is	be	AUX
fbem-27255	48	48	put	put	VERB
fbem-27255	48	49	into	into	ADP
fbem-27255	48	50	use	use	NOUN
fbem-27255	48	51	.	.	PUNCT
fbem-27255	49	1	generally	generally	ADV
fbem-27255	49	2	,	,	PUNCT
fbem-27255	49	3	the	the	DET
fbem-27255	49	4	income	income	NOUN
fbem-27255	49	5	and	and	CCONJ
fbem-27255	49	6	cost	cost	NOUN
fbem-27255	49	7	data	datum	NOUN
fbem-27255	49	8	after	after	ADP
fbem-27255	49	9	the	the	DET
fbem-27255	49	10	investment	investment	NOUN
fbem-27255	49	11	of	of	ADP
fbem-27255	49	12	assets	asset	NOUN
fbem-27255	49	13	are	be	AUX
fbem-27255	49	14	directly	directly	ADV
fbem-27255	49	15	deducted	deduct	VERB
fbem-27255	49	16	from	from	ADP
fbem-27255	49	17	the	the	DET
fbem-27255	49	18	income	income	NOUN
fbem-27255	49	19	and	and	CCONJ
fbem-27255	49	20	cost	cost	NOUN
fbem-27255	49	21	data	datum	NOUN
fbem-27255	49	22	before	before	ADP
fbem-27255	49	23	the	the	DET
fbem-27255	49	24	investment	investment	NOUN
fbem-27255	49	25	of	of	ADP
fbem-27255	49	26	assets	asset	NOUN
fbem-27255	49	27	.	.	PUNCT
fbem-27255	50	1	however	however	ADV
fbem-27255	50	2	,	,	PUNCT
fbem-27255	50	3	the	the	DET
fbem-27255	50	4	operation	operation	NOUN
fbem-27255	50	5	of	of	ADP
fbem-27255	50	6	an	an	DET
fbem-27255	50	7	enterprise	enterprise	NOUN
fbem-27255	50	8	is	be	AUX
fbem-27255	50	9	affected	affect	VERB
fbem-27255	50	10	by	by	ADP
fbem-27255	50	11	many	many	ADJ
fbem-27255	50	12	factors	factor	NOUN
fbem-27255	50	13	,	,	PUNCT
fbem-27255	50	14	and	and	CCONJ
fbem-27255	50	15	the	the	DET
fbem-27255	50	16	influence	influence	NOUN
fbem-27255	50	17	of	of	ADP
fbem-27255	50	18	each	each	DET
fbem-27255	50	19	asset	asset	NOUN
fbem-27255	50	20	is	be	AUX
fbem-27255	50	21	different	different	ADJ
fbem-27255	50	22	,	,	PUNCT
fbem-27255	50	23	so	so	CCONJ
fbem-27255	50	24	the	the	DET
fbem-27255	50	25	actual	actual	ADJ
fbem-27255	50	26	income	income	NOUN
fbem-27255	50	27	brought	bring	VERB
fbem-27255	50	28	by	by	ADP
fbem-27255	50	29	the	the	DET
fbem-27255	50	30	asset	asset	NOUN
fbem-27255	50	31	can	can	AUX
fbem-27255	50	32	not	not	PART
fbem-27255	50	33	be	be	AUX
fbem-27255	50	34	objectively	objectively	ADV
fbem-27255	50	35	evaluated	evaluate	VERB
fbem-27255	50	36	by	by	ADP
fbem-27255	50	37	simply	simply	ADV
fbem-27255	50	38	making	make	VERB
fbem-27255	50	39	a	a	DET
fbem-27255	50	40	difference	difference	NOUN
fbem-27255	50	41	.	.	PUNCT
fbem-27255	51	1	therefore	therefore	ADV
fbem-27255	51	2	,	,	PUNCT
fbem-27255	51	3	it	it	PRON
fbem-27255	51	4	is	be	AUX
fbem-27255	51	5	necessary	necessary	ADJ
fbem-27255	51	6	to	to	PART
fbem-27255	51	7	optimize	optimize	VERB
fbem-27255	51	8	the	the	DET
fbem-27255	51	9	calculation	calculation	NOUN
fbem-27255	51	10	method	method	NOUN
fbem-27255	51	11	of	of	ADP
fbem-27255	51	12	excess	excess	ADJ
fbem-27255	51	13	return	return	NOUN
fbem-27255	51	14	.	.	PUNCT
fbem-27255	52	1	at	at	ADP
fbem-27255	52	2	present	present	ADJ
fbem-27255	52	3	,	,	PUNCT
fbem-27255	52	4	the	the	DET
fbem-27255	52	5	main	main	ADJ
fbem-27255	52	6	methods	method	NOUN
fbem-27255	52	7	of	of	ADP
fbem-27255	52	8	recognizing	recognize	VERB
fbem-27255	52	9	excess	excess	ADJ
fbem-27255	52	10	return	return	NOUN
fbem-27255	52	11	include	include	VERB
fbem-27255	52	12	sharing	sharing	NOUN
fbem-27255	52	13	method	method	NOUN
fbem-27255	52	14	and	and	CCONJ
fbem-27255	52	15	difference	difference	NOUN
fbem-27255	52	16	method	method	NOUN
fbem-27255	52	17	,	,	PUNCT
fbem-27255	52	18	but	but	CCONJ
fbem-27255	52	19	they	they	PRON
fbem-27255	52	20	are	be	AUX
fbem-27255	52	21	not	not	PART
fbem-27255	52	22	reflected	reflect	VERB
fbem-27255	52	23	in	in	ADP
fbem-27255	52	24	the	the	DET
fbem-27255	52	25	statement	statement	NOUN
fbem-27255	52	26	,	,	PUNCT
fbem-27255	52	27	and	and	CCONJ
fbem-27255	52	28	the	the	DET
fbem-27255	52	29	actual	actual	ADJ
fbem-27255	52	30	estimation	estimation	NOUN
fbem-27255	52	31	is	be	AUX
fbem-27255	52	32	difficult	difficult	ADJ
fbem-27255	52	33	.	.	PUNCT
fbem-27255	53	1	therefore	therefore	ADV
fbem-27255	53	2	,	,	PUNCT
fbem-27255	53	3	the	the	DET
fbem-27255	53	4	contribution	contribution	NOUN
fbem-27255	53	5	value	value	NOUN
fbem-27255	53	6	of	of	ADP
fbem-27255	53	7	other	other	ADJ
fbem-27255	53	8	assets	asset	NOUN
fbem-27255	53	9	can	can	AUX
fbem-27255	53	10	be	be	AUX
fbem-27255	53	11	backsqueezed	backsqueeze	VERB
fbem-27255	53	12	and	and	CCONJ
fbem-27255	53	13	then	then	ADV
fbem-27255	53	14	the	the	DET
fbem-27255	53	15	contribution	contribution	NOUN
fbem-27255	53	16	value	value	NOUN
fbem-27255	53	17	of	of	ADP
fbem-27255	53	18	data	datum	NOUN
fbem-27255	53	19	assets	asset	NOUN
fbem-27255	53	20	can	can	AUX
fbem-27255	53	21	be	be	AUX
fbem-27255	53	22	calculated	calculate	VERB
fbem-27255	53	23	,	,	PUNCT
fbem-27255	53	24	so	so	SCONJ
fbem-27255	53	25	this	this	DET
fbem-27255	53	26	paper	paper	NOUN
fbem-27255	53	27	adopts	adopt	VERB
fbem-27255	53	28	the	the	DET
fbem-27255	53	29	difference	difference	NOUN
fbem-27255	53	30	method	method	NOUN
fbem-27255	53	31	to	to	PART
fbem-27255	53	32	calculate	calculate	VERB
fbem-27255	53	33	excess	excess	ADJ
fbem-27255	53	34	return	return	NOUN
fbem-27255	53	35	.	.	PUNCT
fbem-27255	54	1	the	the	DET
fbem-27255	54	2	basic	basic	ADJ
fbem-27255	54	3	calculation	calculation	NOUN
fbem-27255	54	4	formula	formula	NOUN
fbem-27255	54	5	of	of	ADP
fbem-27255	54	6	multi	multi	ADJ
fbem-27255	54	7	-	-	ADJ
fbem-27255	54	8	period	period	ADJ
fbem-27255	54	9	excess	excess	ADJ
fbem-27255	54	10	return	return	NOUN
fbem-27255	54	11	method	method	NOUN
fbem-27255	54	12	of	of	ADP
fbem-27255	54	13	difference	difference	NOUN
fbem-27255	54	14	method	method	NOUN
fbem-27255	54	15	is	be	AUX
fbem-27255	54	16	as	as	SCONJ
fbem-27255	54	17	follows	follow	VERB
fbem-27255	54	18	:	:	PUNCT
fbem-27255	54	19	v	v	X
fbem-27255	54	20	=	=	SYM
fbem-27255	54	21	∑	∑	PUNCT
fbem-27255	54	22	(	(	PUNCT
fbem-27255	54	23	r1−r2−r3−r4)t	r1−r2−r3−r4)t	PRON
fbem-27255	54	24	(	(	PUNCT
fbem-27255	54	25	1+i)t	1+i)t	NUM
fbem-27255	54	26	n	n	CCONJ
fbem-27255	54	27	t=1	t=1	PROPN
fbem-27255	54	28	(	(	PUNCT
fbem-27255	54	29	2	2	NUM
fbem-27255	54	30	-	-	SYM
fbem-27255	54	31	1	1	NUM
fbem-27255	54	32	)	)	PUNCT
fbem-27255	54	33	among	among	ADP
fbem-27255	54	34	them	they	PRON
fbem-27255	54	35	:	:	PUNCT
fbem-27255	54	36	v	v	X
fbem-27255	54	37	——	——	PUNCT
fbem-27255	54	38	the	the	DET
fbem-27255	54	39	value	value	NOUN
fbem-27255	54	40	of	of	ADP
fbem-27255	54	41	the	the	DET
fbem-27255	54	42	data	data	NOUN
fbem-27255	54	43	asset	asset	NOUN
fbem-27255	54	44	being	be	AUX
fbem-27255	54	45	assessed	assess	VERB
fbem-27255	54	46	r1	r1	ADJ
fbem-27255	54	47	——	——	PUNCT
fbem-27255	54	48	total	total	NOUN
fbem-27255	54	49	enterprise	enterprise	NOUN
fbem-27255	54	50	value	value	NOUN
fbem-27255	54	51	r2	r2	NOUN
fbem-27255	54	52	——	——	PUNCT
fbem-27255	54	53	income	income	NOUN
fbem-27255	54	54	contribution	contribution	NOUN
fbem-27255	54	55	of	of	ADP
fbem-27255	54	56	fixed	fix	VERB
fbem-27255	54	57	assets	asset	NOUN
fbem-27255	54	58	r3	r3	NOUN
fbem-27255	54	59	——	——	PUNCT
fbem-27255	54	60	income	income	NOUN
fbem-27255	54	61	contribution	contribution	NOUN
fbem-27255	54	62	from	from	ADP
fbem-27255	54	63	current	current	ADJ
fbem-27255	54	64	assets	asset	NOUN
fbem-27255	54	65	r4	r4	NOUN
fbem-27255	54	66	——	——	NOUN
fbem-27255	54	67	income	income	NOUN
fbem-27255	54	68	contribution	contribution	NOUN
fbem-27255	54	69	of	of	ADP
fbem-27255	54	70	other	other	ADJ
fbem-27255	54	71	intangible	intangible	ADJ
fbem-27255	54	72	assets	asset	NOUN
fbem-27255	54	73	i	i	PRON
fbem-27255	54	74	——	——	NOUN
fbem-27255	54	75	discount	discount	NOUN
fbem-27255	54	76	rate	rate	NOUN
fbem-27255	54	77	however	however	ADV
fbem-27255	54	78	,	,	PUNCT
fbem-27255	54	79	the	the	DET
fbem-27255	54	80	key	key	ADJ
fbem-27255	54	81	and	and	CCONJ
fbem-27255	54	82	difficult	difficult	ADJ
fbem-27255	54	83	points	point	NOUN
fbem-27255	54	84	in	in	ADP
fbem-27255	54	85	the	the	DET
fbem-27255	54	86	application	application	NOUN
fbem-27255	54	87	of	of	ADP
fbem-27255	54	88	this	this	DET
fbem-27255	54	89	model	model	NOUN
fbem-27255	54	90	are	be	AUX
fbem-27255	54	91	determined	determine	VERB
fbem-27255	54	92	.	.	PUNCT
fbem-27255	55	1	the	the	DET
fbem-27255	55	2	intangible	intangible	ADJ
fbem-27255	55	3	assets	asset	NOUN
fbem-27255	55	4	owned	own	VERB
fbem-27255	55	5	by	by	ADP
fbem-27255	55	6	an	an	DET
fbem-27255	55	7	enterprise	enterprise	NOUN
fbem-27255	55	8	can	can	AUX
fbem-27255	55	9	be	be	AUX
fbem-27255	55	10	divided	divide	VERB
fbem-27255	55	11	into	into	ADP
fbem-27255	55	12	two	two	NUM
fbem-27255	55	13	parts	part	NOUN
fbem-27255	55	14	.	.	PUNCT
fbem-27255	56	1	one	one	NUM
fbem-27255	56	2	part	part	NOUN
fbem-27255	56	3	of	of	ADP
fbem-27255	56	4	the	the	DET
fbem-27255	56	5	intangible	intangible	ADJ
fbem-27255	56	6	assets	asset	NOUN
fbem-27255	56	7	is	be	AUX
fbem-27255	56	8	listed	list	VERB
fbem-27255	56	9	in	in	ADP
fbem-27255	56	10	the	the	DET
fbem-27255	56	11	balance	balance	NOUN
fbem-27255	56	12	sheet	sheet	NOUN
fbem-27255	56	13	,	,	PUNCT
fbem-27255	56	14	which	which	PRON
fbem-27255	56	15	is	be	AUX
fbem-27255	56	16	called	call	VERB
fbem-27255	56	17	the	the	DET
fbem-27255	56	18	intangible	intangible	ADJ
fbem-27255	56	19	assets	asset	NOUN
fbem-27255	56	20	in	in	ADP
fbem-27255	56	21	the	the	DET
fbem-27255	56	22	statement	statement	NOUN
fbem-27255	56	23	.	.	PUNCT
fbem-27255	57	1	another	another	DET
fbem-27255	57	2	part	part	NOUN
fbem-27255	57	3	of	of	ADP
fbem-27255	57	4	intangible	intangible	ADJ
fbem-27255	57	5	assets	asset	NOUN
fbem-27255	57	6	can	can	AUX
fbem-27255	57	7	not	not	PART
fbem-27255	57	8	be	be	AUX
fbem-27255	57	9	reflected	reflect	VERB
fbem-27255	57	10	in	in	ADP
fbem-27255	57	11	the	the	DET
fbem-27255	57	12	balance	balance	NOUN
fbem-27255	57	13	sheet	sheet	NOUN
fbem-27255	57	14	,	,	PUNCT
fbem-27255	57	15	called	call	VERB
fbem-27255	57	16	off	off	ADP
fbem-27255	57	17	-	-	PUNCT
fbem-27255	57	18	balance	balance	NOUN
fbem-27255	57	19	sheet	sheet	NOUN
fbem-27255	57	20	intangible	intangible	ADJ
fbem-27255	57	21	assets	asset	NOUN
fbem-27255	57	22	.	.	PUNCT
fbem-27255	58	1	the	the	DET
fbem-27255	58	2	intangible	intangible	ADJ
fbem-27255	58	3	assets	asset	NOUN
fbem-27255	58	4	on	on	ADP
fbem-27255	58	5	the	the	DET
fbem-27255	58	6	balance	balance	NOUN
fbem-27255	58	7	sheet	sheet	NOUN
fbem-27255	58	8	can	can	AUX
fbem-27255	58	9	be	be	AUX
fbem-27255	58	10	found	find	VERB
fbem-27255	58	11	directly	directly	ADV
fbem-27255	58	12	through	through	ADP
fbem-27255	58	13	the	the	DET
fbem-27255	58	14	balance	balance	NOUN
fbem-27255	58	15	sheet	sheet	NOUN
fbem-27255	58	16	,	,	PUNCT
fbem-27255	58	17	which	which	PRON
fbem-27255	58	18	is	be	AUX
fbem-27255	58	19	easier	easy	ADJ
fbem-27255	58	20	to	to	PART
fbem-27255	58	21	measure	measure	VERB
fbem-27255	58	22	,	,	PUNCT
fbem-27255	58	23	while	while	SCONJ
fbem-27255	58	24	the	the	DET
fbem-27255	58	25	intangible	intangible	ADJ
fbem-27255	58	26	assets	asset	NOUN
fbem-27255	58	27	off	off	ADP
fbem-27255	58	28	the	the	DET
fbem-27255	58	29	balance	balance	NOUN
fbem-27255	58	30	sheet	sheet	NOUN
fbem-27255	58	31	is	be	AUX
fbem-27255	58	32	more	more	ADV
fbem-27255	58	33	difficult	difficult	ADJ
fbem-27255	58	34	to	to	PART
fbem-27255	58	35	measure	measure	VERB
fbem-27255	58	36	.	.	PUNCT
fbem-27255	59	1	therefore	therefore	ADV
fbem-27255	59	2	,	,	PUNCT
fbem-27255	59	3	in	in	ADP
fbem-27255	59	4	the	the	DET
fbem-27255	59	5	optimization	optimization	NOUN
fbem-27255	59	6	of	of	ADP
fbem-27255	59	7	the	the	DET
fbem-27255	59	8	model	model	NOUN
fbem-27255	59	9	,	,	PUNCT
fbem-27255	59	10	the	the	DET
fbem-27255	59	11	intangible	intangible	ADJ
fbem-27255	59	12	assets	asset	NOUN
fbem-27255	59	13	in	in	ADP
fbem-27255	59	14	the	the	DET
fbem-27255	59	15	table	table	NOUN
fbem-27255	59	16	are	be	AUX
fbem-27255	59	17	used	use	VERB
fbem-27255	59	18	to	to	PART
fbem-27255	59	19	replace	replace	VERB
fbem-27255	59	20	other	other	ADJ
fbem-27255	59	21	intangible	intangible	ADJ
fbem-27255	59	22	assets	asset	NOUN
fbem-27255	59	23	replace	replace	VERB
fbem-27255	59	24	with	with	ADP
fbem-27255	59	25	.	.	PUNCT
fbem-27255	60	1	secondly	secondly	ADV
fbem-27255	60	2	,	,	PUNCT
fbem-27255	60	3	it	it	PRON
fbem-27255	60	4	is	be	AUX
fbem-27255	60	5	necessary	necessary	ADJ
fbem-27255	60	6	to	to	PART
fbem-27255	60	7	calculate	calculate	VERB
fbem-27255	60	8	the	the	DET
fbem-27255	60	9	income	income	NOUN
fbem-27255	60	10	of	of	ADP
fbem-27255	60	11	specific	specific	ADJ
fbem-27255	60	12	asset	asset	NOUN
fbem-27255	60	13	complex	complex	NOUN
fbem-27255	60	14	including	include	VERB
fbem-27255	60	15	data	datum	NOUN
fbem-27255	60	16	asset	asset	NOUN
fbem-27255	60	17	before	before	ADP
fbem-27255	60	18	dividing	divide	VERB
fbem-27255	60	19	the	the	DET
fbem-27255	60	20	income	income	NOUN
fbem-27255	60	21	brought	bring	VERB
fbem-27255	60	22	by	by	ADP
fbem-27255	60	23	data	datum	NOUN
fbem-27255	60	24	asset	asset	NOUN
fbem-27255	60	25	,	,	PUNCT
fbem-27255	60	26	so	so	CCONJ
fbem-27255	60	27	it	it	PRON
fbem-27255	60	28	is	be	AUX
fbem-27255	60	29	necessary	necessary	ADJ
fbem-27255	60	30	to	to	PART
fbem-27255	60	31	use	use	VERB
fbem-27255	60	32	the	the	DET
fbem-27255	60	33	analytic	analytic	ADJ
fbem-27255	60	34	hierarchy	hierarchy	NOUN
fbem-27255	60	35	process	process	NOUN
fbem-27255	60	36	to	to	PART
fbem-27255	60	37	calculate	calculate	VERB
fbem-27255	60	38	the	the	DET
fbem-27255	60	39	income	income	NOUN
fbem-27255	60	40	contribution	contribution	NOUN
fbem-27255	60	41	weight	weight	NOUN
fbem-27255	60	42	α	α	NOUN
fbem-27255	60	43	of	of	ADP
fbem-27255	60	44	data	datum	NOUN
fbem-27255	60	45	asset	asset	NOUN
fbem-27255	60	46	in	in	ADP
fbem-27255	60	47	the	the	DET
fbem-27255	60	48	specific	specific	ADJ
fbem-27255	60	49	asset	asset	NOUN
fbem-27255	60	50	complex	complex	NOUN
fbem-27255	60	51	,	,	PUNCT
fbem-27255	60	52	so	so	SCONJ
fbem-27255	60	53	as	as	SCONJ
fbem-27255	60	54	to	to	PART
fbem-27255	60	55	calculate	calculate	VERB
fbem-27255	60	56	the	the	DET
fbem-27255	60	57	excess	excess	ADJ
fbem-27255	60	58	income	income	NOUN
fbem-27255	60	59	brought	bring	VERB
fbem-27255	60	60	by	by	ADP
fbem-27255	60	61	data	datum	NOUN
fbem-27255	60	62	asset	asset	NOUN
fbem-27255	60	63	.	.	PUNCT
fbem-27255	61	1	the	the	DET
fbem-27255	61	2	optimized	optimize	VERB
fbem-27255	61	3	model	model	NOUN
fbem-27255	61	4	is	be	AUX
fbem-27255	61	5	as	as	SCONJ
fbem-27255	61	6	follows	follow	VERB
fbem-27255	61	7	:	:	PUNCT
fbem-27255	61	8	v	v	X
fbem-27255	61	9	=	=	SYM
fbem-27255	61	10	∑	∑	PUNCT
fbem-27255	61	11	(	(	PUNCT
fbem-27255	61	12	r1−r2−r3−r4)t∗α	r1−r2−r3−r4)t∗α	PROPN
fbem-27255	61	13	(	(	PUNCT
fbem-27255	61	14	1+i)t	1+i)t	NUM
fbem-27255	61	15	n	n	CCONJ
fbem-27255	61	16	t=1	t=1	PROPN
fbem-27255	61	17	(	(	PUNCT
fbem-27255	61	18	2	2	NUM
fbem-27255	61	19	-	-	SYM
fbem-27255	61	20	2	2	NUM
fbem-27255	61	21	)	)	PUNCT
fbem-27255	61	22	among	among	ADP
fbem-27255	61	23	them	they	PRON
fbem-27255	61	24	:	:	PUNCT
fbem-27255	61	25	r4	r4	NOUN
fbem-27255	61	26	—	—	PUNCT
fbem-27255	61	27	—	—	PUNCT
fbem-27255	61	28	income	income	NOUN
fbem-27255	61	29	contribution	contribution	NOUN
fbem-27255	61	30	of	of	ADP
fbem-27255	61	31	intangible	intangible	ADJ
fbem-27255	61	32	assets	asset	NOUN
fbem-27255	61	33	on	on	ADP
fbem-27255	61	34	the	the	DET
fbem-27255	61	35	statement	statement	NOUN
fbem-27255	61	36	α	α	NOUN
fbem-27255	61	37	——	——	PROPN
fbem-27255	61	38	contribution	contribution	NOUN
fbem-27255	61	39	rate	rate	NOUN
fbem-27255	61	40	of	of	ADP
fbem-27255	61	41	data	datum	NOUN
fbem-27255	61	42	assets	asset	NOUN
fbem-27255	61	43	3.2	3.2	NUM
fbem-27255	61	44	.	.	PUNCT
fbem-27255	62	1	measurement	measurement	NOUN
fbem-27255	62	2	of	of	ADP
fbem-27255	62	3	free	free	ADJ
fbem-27255	62	4	cash	cash	NOUN
fbem-27255	62	5	flow	flow	NOUN
fbem-27255	62	6	the	the	DET
fbem-27255	62	7	measurement	measurement	NOUN
fbem-27255	62	8	of	of	ADP
fbem-27255	62	9	the	the	DET
fbem-27255	62	10	company	company	NOUN
fbem-27255	62	11	's	's	PART
fbem-27255	62	12	free	free	ADJ
fbem-27255	62	13	cash	cash	NOUN
fbem-27255	62	14	flow	flow	NOUN
fbem-27255	62	15	needs	need	VERB
fbem-27255	62	16	to	to	PART
fbem-27255	62	17	rely	rely	VERB
fbem-27255	62	18	on	on	ADP
fbem-27255	62	19	the	the	DET
fbem-27255	62	20	financial	financial	ADJ
fbem-27255	62	21	statements	statement	NOUN
fbem-27255	62	22	and	and	CCONJ
fbem-27255	62	23	make	make	VERB
fbem-27255	62	24	use	use	NOUN
fbem-27255	62	25	of	of	ADP
fbem-27255	62	26	the	the	DET
fbem-27255	62	27	internal	internal	ADJ
fbem-27255	62	28	43	43	NUM
fbem-27255	62	29	relationship	relationship	NOUN
fbem-27255	62	30	between	between	ADP
fbem-27255	62	31	the	the	DET
fbem-27255	62	32	accounts	account	NOUN
fbem-27255	62	33	of	of	ADP
fbem-27255	62	34	the	the	DET
fbem-27255	62	35	financial	financial	ADJ
fbem-27255	62	36	statements	statement	NOUN
fbem-27255	62	37	,	,	PUNCT
fbem-27255	62	38	so	so	SCONJ
fbem-27255	62	39	that	that	SCONJ
fbem-27255	62	40	the	the	DET
fbem-27255	62	41	measured	measured	ADJ
fbem-27255	62	42	data	datum	NOUN
fbem-27255	62	43	will	will	AUX
fbem-27255	62	44	not	not	PART
fbem-27255	62	45	deviate	deviate	VERB
fbem-27255	62	46	from	from	ADP
fbem-27255	62	47	the	the	DET
fbem-27255	62	48	basic	basic	ADJ
fbem-27255	62	49	business	business	NOUN
fbem-27255	62	50	laws	law	NOUN
fbem-27255	62	51	and	and	CCONJ
fbem-27255	62	52	violate	violate	VERB
fbem-27255	62	53	the	the	DET
fbem-27255	62	54	financial	financial	ADJ
fbem-27255	62	55	principles	principle	NOUN
fbem-27255	62	56	.	.	PUNCT
fbem-27255	63	1	free	free	ADJ
fbem-27255	63	2	cash	cash	NOUN
fbem-27255	63	3	flow	flow	NOUN
fbem-27255	63	4	=	=	SYM
fbem-27255	63	5	ebit	ebit	NOUN
fbem-27255	63	6	working	work	VERB
fbem-27255	63	7	capital	capital	PROPN
fbem-27255	63	8	investment	investment	NOUN
fbem-27255	63	9	income	income	NOUN
fbem-27255	63	10	tax	tax	NOUN
fbem-27255	63	11	capital	capital	NOUN
fbem-27255	63	12	expenditure	expenditure	NOUN
fbem-27255	63	13	+	+	CCONJ
fbem-27255	63	14	depreciation	depreciation	NOUN
fbem-27255	63	15	and	and	CCONJ
fbem-27255	63	16	amortization	amortization	NOUN
fbem-27255	63	17	=	=	PUNCT
fbem-27255	63	18	(	(	PUNCT
fbem-27255	63	19	operating	operate	VERB
fbem-27255	63	20	income	income	NOUN
fbem-27255	63	21	manufacturing	manufacturing	NOUN
fbem-27255	63	22	expenses	expense	VERB
fbem-27255	63	23	corporate	corporate	ADJ
fbem-27255	63	24	taxes	taxis	NOUN
fbem-27255	63	25	and	and	CCONJ
fbem-27255	63	26	surcharges	surcharge	VERB
fbem-27255	63	27	administrative	administrative	ADJ
fbem-27255	63	28	expenses	expense	NOUN
fbem-27255	63	29	selling	sell	VERB
fbem-27255	63	30	expenses	expense	NOUN
fbem-27255	63	31	finance	finance	NOUN
fbem-27255	63	32	expenses	expense	NOUN
fbem-27255	63	33	)	)	PUNCT
fbem-27255	63	34	working	work	VERB
fbem-27255	63	35	capital	capital	NOUN
fbem-27255	63	36	investment	investment	NOUN
fbem-27255	63	37	income	income	NOUN
fbem-27255	63	38	tax	tax	NOUN
fbem-27255	63	39	capital	capital	NOUN
fbem-27255	63	40	expenditure	expenditure	NOUN
fbem-27255	63	41	+	+	CCONJ
fbem-27255	63	42	depreciation	depreciation	NOUN
fbem-27255	63	43	of	of	ADP
fbem-27255	63	44	fixed	fix	VERB
fbem-27255	63	45	assets	asset	NOUN
fbem-27255	63	46	+	+	CCONJ
fbem-27255	63	47	amortization	amortization	NOUN
fbem-27255	63	48	of	of	ADP
fbem-27255	63	49	intangible	intangible	ADJ
fbem-27255	63	50	assets	asset	NOUN
fbem-27255	63	51	3.3	3.3	NUM
fbem-27255	63	52	.	.	PUNCT
fbem-27255	64	1	contribution	contribution	NOUN
fbem-27255	64	2	value	value	NOUN
fbem-27255	64	3	of	of	ADP
fbem-27255	64	4	fixed	fix	VERB
fbem-27255	64	5	assets	asset	NOUN
fbem-27255	64	6	the	the	DET
fbem-27255	64	7	fixed	fix	VERB
fbem-27255	64	8	assets	asset	NOUN
fbem-27255	64	9	shall	shall	AUX
fbem-27255	64	10	be	be	AUX
fbem-27255	64	11	depreciated	depreciate	VERB
fbem-27255	64	12	from	from	ADP
fbem-27255	64	13	the	the	DET
fbem-27255	64	14	date	date	NOUN
fbem-27255	64	15	of	of	ADP
fbem-27255	64	16	purchase	purchase	NOUN
fbem-27255	64	17	until	until	SCONJ
fbem-27255	64	18	the	the	DET
fbem-27255	64	19	book	book	NOUN
fbem-27255	64	20	value	value	NOUN
fbem-27255	64	21	reaches	reach	VERB
fbem-27255	64	22	zero	zero	NUM
fbem-27255	64	23	or	or	CCONJ
fbem-27255	64	24	reaches	reach	VERB
fbem-27255	64	25	the	the	DET
fbem-27255	64	26	salvage	salvage	NOUN
fbem-27255	64	27	value	value	NOUN
fbem-27255	64	28	standard	standard	NOUN
fbem-27255	64	29	of	of	ADP
fbem-27255	64	30	the	the	DET
fbem-27255	64	31	enterprise	enterprise	NOUN
fbem-27255	64	32	.	.	PUNCT
fbem-27255	65	1	when	when	SCONJ
fbem-27255	65	2	calculating	calculate	VERB
fbem-27255	65	3	the	the	DET
fbem-27255	65	4	income	income	NOUN
fbem-27255	65	5	brought	bring	VERB
fbem-27255	65	6	by	by	ADP
fbem-27255	65	7	fixed	fix	VERB
fbem-27255	65	8	assets	asset	NOUN
fbem-27255	65	9	,	,	PUNCT
fbem-27255	65	10	the	the	DET
fbem-27255	65	11	contribution	contribution	NOUN
fbem-27255	65	12	of	of	ADP
fbem-27255	65	13	fixed	fix	VERB
fbem-27255	65	14	assets	asset	NOUN
fbem-27255	65	15	generally	generally	ADV
fbem-27255	65	16	includes	include	VERB
fbem-27255	65	17	the	the	DET
fbem-27255	65	18	depreciation	depreciation	NOUN
fbem-27255	65	19	compensation	compensation	NOUN
fbem-27255	65	20	of	of	ADP
fbem-27255	65	21	fixed	fix	VERB
fbem-27255	65	22	assets	asset	NOUN
fbem-27255	65	23	and	and	CCONJ
fbem-27255	65	24	the	the	DET
fbem-27255	65	25	return	return	NOUN
fbem-27255	65	26	on	on	ADP
fbem-27255	65	27	investment	investment	NOUN
fbem-27255	65	28	of	of	ADP
fbem-27255	65	29	fixed	fix	VERB
fbem-27255	65	30	assets	asset	NOUN
fbem-27255	65	31	,	,	PUNCT
fbem-27255	65	32	which	which	PRON
fbem-27255	65	33	can	can	AUX
fbem-27255	65	34	be	be	AUX
fbem-27255	65	35	calculated	calculate	VERB
fbem-27255	65	36	by	by	ADP
fbem-27255	65	37	adding	add	VERB
fbem-27255	65	38	the	the	DET
fbem-27255	65	39	two	two	NUM
fbem-27255	65	40	together	together	ADV
fbem-27255	65	41	.	.	PUNCT
fbem-27255	66	1	the	the	DET
fbem-27255	66	2	specific	specific	ADJ
fbem-27255	66	3	calculation	calculation	NOUN
fbem-27255	66	4	process	process	NOUN
fbem-27255	66	5	is	be	AUX
fbem-27255	66	6	as	as	SCONJ
fbem-27255	66	7	follows	follow	VERB
fbem-27255	66	8	:	:	PUNCT
fbem-27255	66	9	annual	annual	ADJ
fbem-27255	66	10	income	income	NOUN
fbem-27255	66	11	of	of	ADP
fbem-27255	66	12	fixed	fix	VERB
fbem-27255	66	13	assets	asset	NOUN
fbem-27255	66	14	=	=	SYM
fbem-27255	66	15	depreciation	depreciation	NOUN
fbem-27255	66	16	compensation	compensation	NOUN
fbem-27255	66	17	+	+	CCONJ
fbem-27255	66	18	return	return	NOUN
fbem-27255	66	19	on	on	ADP
fbem-27255	66	20	investment	investment	NOUN
fbem-27255	66	21	(	(	PUNCT
fbem-27255	66	22	2	2	NUM
fbem-27255	66	23	-	-	SYM
fbem-27255	66	24	3	3	NUM
fbem-27255	66	25	)	)	PUNCT
fbem-27255	66	26	depreciation	depreciation	NOUN
fbem-27255	66	27	compensation	compensation	NOUN
fbem-27255	66	28	for	for	ADP
fbem-27255	66	29	fixed	fix	VERB
fbem-27255	66	30	assets	asset	NOUN
fbem-27255	66	31	=	=	SYM
fbem-27255	66	32	annual	annual	ADJ
fbem-27255	66	33	depreciation	depreciation	NOUN
fbem-27255	66	34	of	of	ADP
fbem-27255	66	35	old	old	ADJ
fbem-27255	66	36	fixed	fix	VERB
fbem-27255	66	37	assets	asset	NOUN
fbem-27255	66	38	+	+	CCONJ
fbem-27255	66	39	depreciation	depreciation	NOUN
fbem-27255	66	40	of	of	ADP
fbem-27255	66	41	new	new	ADJ
fbem-27255	66	42	fixed	fix	VERB
fbem-27255	66	43	assets	asset	NOUN
fbem-27255	66	44	(	(	PUNCT
fbem-27255	66	45	2	2	NUM
fbem-27255	66	46	-	-	SYM
fbem-27255	66	47	4	4	NUM
fbem-27255	66	48	)	)	PUNCT
fbem-27255	66	49	return	return	NOUN
fbem-27255	66	50	on	on	ADP
fbem-27255	66	51	investment	investment	NOUN
fbem-27255	66	52	in	in	ADP
fbem-27255	66	53	fixed	fix	VERB
fbem-27255	66	54	assets	asset	NOUN
fbem-27255	66	55	=	=	SYM
fbem-27255	66	56	return	return	VERB
fbem-27255	66	57	on	on	ADP
fbem-27255	66	58	investment	investment	NOUN
fbem-27255	66	59	in	in	ADP
fbem-27255	66	60	fixed	fix	VERB
fbem-27255	66	61	assets	asset	NOUN
fbem-27255	66	62	x	x	SYM
fbem-27255	66	63	average	average	ADJ
fbem-27255	66	64	annual	annual	ADJ
fbem-27255	66	65	amount	amount	NOUN
fbem-27255	66	66	of	of	ADP
fbem-27255	66	67	fixed	fix	VERB
fbem-27255	66	68	assets	asset	NOUN
fbem-27255	66	69	(	(	PUNCT
fbem-27255	66	70	2	2	NUM
fbem-27255	66	71	-	-	SYM
fbem-27255	66	72	5	5	NUM
fbem-27255	66	73	)	)	PUNCT
fbem-27255	66	74	as	as	SCONJ
fbem-27255	66	75	the	the	DET
fbem-27255	66	76	fixed	fix	VERB
fbem-27255	66	77	assets	asset	NOUN
fbem-27255	66	78	usually	usually	ADV
fbem-27255	66	79	have	have	VERB
fbem-27255	66	80	a	a	DET
fbem-27255	66	81	long	long	ADJ
fbem-27255	66	82	duration	duration	NOUN
fbem-27255	66	83	in	in	ADP
fbem-27255	66	84	the	the	DET
fbem-27255	66	85	enterprise	enterprise	NOUN
fbem-27255	66	86	,	,	PUNCT
fbem-27255	66	87	the	the	DET
fbem-27255	66	88	rate	rate	NOUN
fbem-27255	66	89	of	of	ADP
fbem-27255	66	90	return	return	NOUN
fbem-27255	66	91	can	can	AUX
fbem-27255	66	92	be	be	AUX
fbem-27255	66	93	taken	take	VERB
fbem-27255	66	94	as	as	ADP
fbem-27255	66	95	the	the	DET
fbem-27255	66	96	bank	bank	NOUN
fbem-27255	66	97	loan	loan	NOUN
fbem-27255	66	98	rate	rate	NOUN
fbem-27255	66	99	of	of	ADP
fbem-27255	66	100	more	more	ADJ
fbem-27255	66	101	than	than	ADP
fbem-27255	66	102	5	5	NUM
fbem-27255	66	103	years	year	NOUN
fbem-27255	66	104	,	,	PUNCT
fbem-27255	66	105	and	and	CCONJ
fbem-27255	66	106	the	the	DET
fbem-27255	66	107	average	average	ADJ
fbem-27255	66	108	annual	annual	ADJ
fbem-27255	66	109	amount	amount	NOUN
fbem-27255	66	110	of	of	ADP
fbem-27255	66	111	fixed	fix	VERB
fbem-27255	66	112	assets	asset	NOUN
fbem-27255	66	113	is	be	AUX
fbem-27255	66	114	the	the	DET
fbem-27255	66	115	average	average	NOUN
fbem-27255	66	116	of	of	ADP
fbem-27255	66	117	the	the	DET
fbem-27255	66	118	balance	balance	NOUN
fbem-27255	66	119	at	at	ADP
fbem-27255	66	120	the	the	DET
fbem-27255	66	121	beginning	beginning	NOUN
fbem-27255	66	122	of	of	ADP
fbem-27255	66	123	the	the	DET
fbem-27255	66	124	year	year	NOUN
fbem-27255	66	125	and	and	CCONJ
fbem-27255	66	126	the	the	DET
fbem-27255	66	127	balance	balance	NOUN
fbem-27255	66	128	at	at	ADP
fbem-27255	66	129	the	the	DET
fbem-27255	66	130	end	end	NOUN
fbem-27255	66	131	of	of	ADP
fbem-27255	66	132	the	the	DET
fbem-27255	66	133	year	year	NOUN
fbem-27255	66	134	.	.	PUNCT
fbem-27255	67	1	3.4	3.4	NUM
fbem-27255	67	2	.	.	PUNCT
fbem-27255	67	3	contribution	contribution	NOUN
fbem-27255	67	4	value	value	NOUN
fbem-27255	67	5	of	of	ADP
fbem-27255	67	6	current	current	ADJ
fbem-27255	67	7	assets	asset	NOUN
fbem-27255	67	8	current	current	ADJ
fbem-27255	67	9	assets	asset	NOUN
fbem-27255	67	10	are	be	AUX
fbem-27255	67	11	the	the	DET
fbem-27255	67	12	assets	asset	NOUN
fbem-27255	67	13	owned	own	VERB
fbem-27255	67	14	by	by	ADP
fbem-27255	67	15	a	a	DET
fbem-27255	67	16	business	business	NOUN
fbem-27255	67	17	in	in	ADP
fbem-27255	67	18	one	one	NUM
fbem-27255	67	19	year	year	NOUN
fbem-27255	67	20	or	or	CCONJ
fbem-27255	67	21	one	one	NUM
fbem-27255	67	22	accounting	accounting	NOUN
fbem-27255	67	23	cycle	cycle	NOUN
fbem-27255	67	24	.	.	PUNCT
fbem-27255	68	1	because	because	SCONJ
fbem-27255	68	2	current	current	ADJ
fbem-27255	68	3	assets	asset	NOUN
fbem-27255	68	4	exist	exist	VERB
fbem-27255	68	5	for	for	ADP
fbem-27255	68	6	a	a	DET
fbem-27255	68	7	short	short	ADJ
fbem-27255	68	8	time	time	NOUN
fbem-27255	68	9	in	in	ADP
fbem-27255	68	10	the	the	DET
fbem-27255	68	11	production	production	NOUN
fbem-27255	68	12	and	and	CCONJ
fbem-27255	68	13	operation	operation	NOUN
fbem-27255	68	14	activities	activity	NOUN
fbem-27255	68	15	of	of	ADP
fbem-27255	68	16	enterprises	enterprise	NOUN
fbem-27255	68	17	,	,	PUNCT
fbem-27255	68	18	their	their	PRON
fbem-27255	68	19	value	value	NOUN
fbem-27255	68	20	impairment	impairment	NOUN
fbem-27255	68	21	is	be	AUX
fbem-27255	68	22	very	very	ADV
fbem-27255	68	23	small	small	ADJ
fbem-27255	68	24	.	.	PUNCT
fbem-27255	69	1	therefore	therefore	ADV
fbem-27255	69	2	,	,	PUNCT
fbem-27255	69	3	only	only	ADV
fbem-27255	69	4	the	the	DET
fbem-27255	69	5	investment	investment	NOUN
fbem-27255	69	6	return	return	NOUN
fbem-27255	69	7	of	of	ADP
fbem-27255	69	8	current	current	ADJ
fbem-27255	69	9	assets	asset	NOUN
fbem-27255	69	10	is	be	AUX
fbem-27255	69	11	considered	consider	VERB
fbem-27255	69	12	in	in	ADP
fbem-27255	69	13	the	the	DET
fbem-27255	69	14	calculation	calculation	NOUN
fbem-27255	69	15	.	.	PUNCT
fbem-27255	70	1	annual	annual	ADJ
fbem-27255	70	2	income	income	NOUN
fbem-27255	70	3	of	of	ADP
fbem-27255	70	4	current	current	ADJ
fbem-27255	70	5	assets	asset	NOUN
fbem-27255	70	6	=	=	SYM
fbem-27255	70	7	return	return	VERB
fbem-27255	70	8	on	on	ADP
fbem-27255	70	9	investment	investment	NOUN
fbem-27255	70	10	of	of	ADP
fbem-27255	70	11	current	current	ADJ
fbem-27255	70	12	assets	asset	NOUN
fbem-27255	70	13	x	x	SYM
fbem-27255	70	14	average	average	ADJ
fbem-27255	70	15	annual	annual	ADJ
fbem-27255	70	16	income	income	NOUN
fbem-27255	70	17	of	of	ADP
fbem-27255	70	18	current	current	ADJ
fbem-27255	70	19	assets(2	assets(2	NOUN
fbem-27255	70	20	-	-	PUNCT
fbem-27255	70	21	6	6	NUM
fbem-27255	70	22	)	)	PUNCT
fbem-27255	70	23	since	since	SCONJ
fbem-27255	70	24	the	the	DET
fbem-27255	70	25	current	current	ADJ
fbem-27255	70	26	assets	asset	NOUN
fbem-27255	70	27	of	of	ADP
fbem-27255	70	28	enterprises	enterprise	NOUN
fbem-27255	70	29	are	be	AUX
fbem-27255	70	30	mostly	mostly	ADV
fbem-27255	70	31	in	in	ADP
fbem-27255	70	32	the	the	DET
fbem-27255	70	33	form	form	NOUN
fbem-27255	70	34	of	of	ADP
fbem-27255	70	35	cash	cash	NOUN
fbem-27255	70	36	on	on	ADP
fbem-27255	70	37	hand	hand	NOUN
fbem-27255	70	38	or	or	CCONJ
fbem-27255	70	39	short	short	ADJ
fbem-27255	70	40	-	-	PUNCT
fbem-27255	70	41	term	term	NOUN
fbem-27255	70	42	bank	bank	NOUN
fbem-27255	70	43	deposits	deposit	NOUN
fbem-27255	70	44	,	,	PUNCT
fbem-27255	70	45	the	the	DET
fbem-27255	70	46	return	return	NOUN
fbem-27255	70	47	on	on	ADP
fbem-27255	70	48	investment	investment	NOUN
fbem-27255	70	49	of	of	ADP
fbem-27255	70	50	current	current	ADJ
fbem-27255	70	51	assets	asset	NOUN
fbem-27255	70	52	can	can	AUX
fbem-27255	70	53	be	be	AUX
fbem-27255	70	54	taken	take	VERB
fbem-27255	70	55	as	as	ADP
fbem-27255	70	56	the	the	DET
fbem-27255	70	57	one	one	NUM
fbem-27255	70	58	-	-	PUNCT
fbem-27255	70	59	year	year	NOUN
fbem-27255	70	60	bank	bank	NOUN
fbem-27255	70	61	loan	loan	NOUN
fbem-27255	70	62	interest	interest	NOUN
fbem-27255	70	63	rate	rate	NOUN
fbem-27255	70	64	,	,	PUNCT
fbem-27255	70	65	and	and	CCONJ
fbem-27255	70	66	the	the	DET
fbem-27255	70	67	average	average	ADJ
fbem-27255	70	68	annual	annual	ADJ
fbem-27255	70	69	amount	amount	NOUN
fbem-27255	70	70	of	of	ADP
fbem-27255	70	71	current	current	ADJ
fbem-27255	70	72	assets	asset	NOUN
fbem-27255	70	73	is	be	AUX
fbem-27255	70	74	the	the	DET
fbem-27255	70	75	average	average	NOUN
fbem-27255	70	76	of	of	ADP
fbem-27255	70	77	the	the	DET
fbem-27255	70	78	balance	balance	NOUN
fbem-27255	70	79	at	at	ADP
fbem-27255	70	80	the	the	DET
fbem-27255	70	81	beginning	beginning	NOUN
fbem-27255	70	82	of	of	ADP
fbem-27255	70	83	the	the	DET
fbem-27255	70	84	year	year	NOUN
fbem-27255	70	85	and	and	CCONJ
fbem-27255	70	86	the	the	DET
fbem-27255	70	87	balance	balance	NOUN
fbem-27255	70	88	at	at	ADP
fbem-27255	70	89	the	the	DET
fbem-27255	70	90	end	end	NOUN
fbem-27255	70	91	of	of	ADP
fbem-27255	70	92	the	the	DET
fbem-27255	70	93	year	year	NOUN
fbem-27255	70	94	.	.	PUNCT
fbem-27255	71	1	3.5	3.5	NUM
fbem-27255	71	2	.	.	PUNCT
fbem-27255	71	3	contribution	contribution	NOUN
fbem-27255	71	4	value	value	NOUN
fbem-27255	71	5	of	of	ADP
fbem-27255	71	6	intangible	intangible	ADJ
fbem-27255	71	7	assets	asset	NOUN
fbem-27255	71	8	in	in	ADP
fbem-27255	71	9	the	the	DET
fbem-27255	71	10	statement	statement	NOUN
fbem-27255	71	11	intangible	intangible	ADJ
fbem-27255	71	12	assets	asset	NOUN
fbem-27255	71	13	in	in	ADP
fbem-27255	71	14	the	the	DET
fbem-27255	71	15	statement	statement	NOUN
fbem-27255	71	16	refer	refer	VERB
fbem-27255	71	17	to	to	ADP
fbem-27255	71	18	all	all	DET
fbem-27255	71	19	kinds	kind	NOUN
fbem-27255	71	20	of	of	ADP
fbem-27255	71	21	intangible	intangible	ADJ
fbem-27255	71	22	assets	asset	NOUN
fbem-27255	71	23	listed	list	VERB
fbem-27255	71	24	in	in	ADP
fbem-27255	71	25	the	the	DET
fbem-27255	71	26	balance	balance	NOUN
fbem-27255	71	27	sheet	sheet	NOUN
fbem-27255	71	28	of	of	ADP
fbem-27255	71	29	an	an	DET
fbem-27255	71	30	enterprise	enterprise	NOUN
fbem-27255	71	31	,	,	PUNCT
fbem-27255	71	32	especially	especially	ADV
fbem-27255	71	33	goodwill	goodwill	NOUN
fbem-27255	71	34	.	.	PUNCT
fbem-27255	72	1	as	as	ADP
fbem-27255	72	2	an	an	DET
fbem-27255	72	3	intangible	intangible	ADJ
fbem-27255	72	4	asset	asset	NOUN
fbem-27255	72	5	,	,	PUNCT
fbem-27255	72	6	goodwill	goodwill	NOUN
fbem-27255	72	7	is	be	AUX
fbem-27255	72	8	complicated	complicated	ADJ
fbem-27255	72	9	to	to	PART
fbem-27255	72	10	measure	measure	VERB
fbem-27255	72	11	its	its	PRON
fbem-27255	72	12	income	income	NOUN
fbem-27255	72	13	,	,	PUNCT
fbem-27255	72	14	so	so	SCONJ
fbem-27255	72	15	this	this	DET
fbem-27255	72	16	paper	paper	NOUN
fbem-27255	72	17	does	do	AUX
fbem-27255	72	18	not	not	PART
fbem-27255	72	19	consider	consider	VERB
fbem-27255	72	20	business	business	NOUN
fbem-27255	72	21	goodwill	goodwill	NOUN
fbem-27255	72	22	for	for	ADP
fbem-27255	72	23	the	the	DET
fbem-27255	72	24	time	time	NOUN
fbem-27255	72	25	being	be	AUX
fbem-27255	72	26	.	.	PUNCT
fbem-27255	73	1	intangible	intangible	ADJ
fbem-27255	73	2	assets	asset	NOUN
fbem-27255	73	3	should	should	AUX
fbem-27255	73	4	be	be	AUX
fbem-27255	73	5	amortized	amortize	VERB
fbem-27255	73	6	each	each	DET
fbem-27255	73	7	period	period	NOUN
fbem-27255	73	8	in	in	ADP
fbem-27255	73	9	the	the	DET
fbem-27255	73	10	operation	operation	NOUN
fbem-27255	73	11	of	of	ADP
fbem-27255	73	12	an	an	DET
fbem-27255	73	13	enterprise	enterprise	NOUN
fbem-27255	73	14	.	.	PUNCT
fbem-27255	74	1	the	the	DET
fbem-27255	74	2	calculation	calculation	NOUN
fbem-27255	74	3	process	process	NOUN
fbem-27255	74	4	of	of	ADP
fbem-27255	74	5	the	the	DET
fbem-27255	74	6	income	income	NOUN
fbem-27255	74	7	contribution	contribution	NOUN
fbem-27255	74	8	of	of	ADP
fbem-27255	74	9	intangible	intangible	ADJ
fbem-27255	74	10	assets	asset	NOUN
fbem-27255	74	11	in	in	ADP
fbem-27255	74	12	the	the	DET
fbem-27255	74	13	statement	statement	NOUN
fbem-27255	74	14	is	be	AUX
fbem-27255	74	15	also	also	ADV
fbem-27255	74	16	the	the	DET
fbem-27255	74	17	sum	sum	NOUN
fbem-27255	74	18	of	of	ADP
fbem-27255	74	19	depreciation	depreciation	NOUN
fbem-27255	74	20	compensation	compensation	NOUN
fbem-27255	74	21	and	and	CCONJ
fbem-27255	74	22	investment	investment	NOUN
fbem-27255	74	23	return	return	NOUN
fbem-27255	74	24	,	,	PUNCT
fbem-27255	74	25	as	as	SCONJ
fbem-27255	74	26	follows	follow	VERB
fbem-27255	74	27	:	:	PUNCT
fbem-27255	74	28	annual	annual	ADJ
fbem-27255	74	29	contribution	contribution	NOUN
fbem-27255	74	30	of	of	ADP
fbem-27255	74	31	intangible	intangible	ADJ
fbem-27255	74	32	assets	asset	NOUN
fbem-27255	74	33	=	=	SYM
fbem-27255	74	34	amortization	amortization	NOUN
fbem-27255	74	35	compensation	compensation	NOUN
fbem-27255	74	36	of	of	ADP
fbem-27255	74	37	intangible	intangible	ADJ
fbem-27255	74	38	assets	asset	NOUN
fbem-27255	74	39	+	+	CCONJ
fbem-27255	74	40	return	return	NOUN
fbem-27255	74	41	on	on	ADP
fbem-27255	74	42	investment	investment	NOUN
fbem-27255	74	43	of	of	ADP
fbem-27255	74	44	intangible	intangible	ADJ
fbem-27255	74	45	assets	asset	NOUN
fbem-27255	74	46	(	(	PUNCT
fbem-27255	74	47	2	2	NUM
fbem-27255	74	48	-	-	SYM
fbem-27255	74	49	7	7	NUM
fbem-27255	74	50	)	)	PUNCT
fbem-27255	74	51	amortization	amortization	NOUN
fbem-27255	74	52	compensation	compensation	NOUN
fbem-27255	74	53	for	for	ADP
fbem-27255	74	54	intangible	intangible	ADJ
fbem-27255	74	55	assets	asset	NOUN
fbem-27255	74	56	=	=	SYM
fbem-27255	74	57	annual	annual	ADJ
fbem-27255	74	58	amortization	amortization	NOUN
fbem-27255	74	59	of	of	ADP
fbem-27255	74	60	existing	exist	VERB
fbem-27255	74	61	intangible	intangible	ADJ
fbem-27255	74	62	assets	asset	NOUN
fbem-27255	74	63	+	+	CCONJ
fbem-27255	74	64	amortization	amortization	NOUN
fbem-27255	74	65	of	of	ADP
fbem-27255	74	66	newly	newly	ADV
fbem-27255	74	67	acquired	acquire	VERB
fbem-27255	74	68	intangible	intangible	ADJ
fbem-27255	74	69	assets	asset	NOUN
fbem-27255	74	70	(	(	PUNCT
fbem-27255	74	71	2	2	NUM
fbem-27255	74	72	-	-	SYM
fbem-27255	74	73	8)	8)	NUM
fbem-27255	74	74	return	return	NOUN
fbem-27255	74	75	on	on	ADP
fbem-27255	74	76	investment	investment	NOUN
fbem-27255	74	77	of	of	ADP
fbem-27255	74	78	intangible	intangible	ADJ
fbem-27255	74	79	assets	asset	NOUN
fbem-27255	74	80	=	=	SYM
fbem-27255	74	81	average	average	ADJ
fbem-27255	74	82	annual	annual	ADJ
fbem-27255	74	83	balance	balance	NOUN
fbem-27255	74	84	of	of	ADP
fbem-27255	74	85	intangible	intangible	ADJ
fbem-27255	74	86	assets	asset	NOUN
fbem-27255	74	87	x	x	PUNCT
fbem-27255	74	88	return	return	VERB
fbem-27255	74	89	on	on	ADP
fbem-27255	74	90	investment	investment	NOUN
fbem-27255	74	91	of	of	ADP
fbem-27255	74	92	intangible	intangible	ADJ
fbem-27255	74	93	assets	asset	NOUN
fbem-27255	74	94	(	(	PUNCT
fbem-27255	74	95	2	2	NUM
fbem-27255	74	96	-	-	SYM
fbem-27255	74	97	9	9	NUM
fbem-27255	74	98	)	)	PUNCT
fbem-27255	74	99	because	because	SCONJ
fbem-27255	74	100	intangible	intangible	ADJ
fbem-27255	74	101	assets	asset	NOUN
fbem-27255	74	102	often	often	ADV
fbem-27255	74	103	play	play	VERB
fbem-27255	74	104	a	a	DET
fbem-27255	74	105	role	role	NOUN
fbem-27255	74	106	in	in	ADP
fbem-27255	74	107	the	the	DET
fbem-27255	74	108	enterprise	enterprise	NOUN
fbem-27255	74	109	for	for	ADP
fbem-27255	74	110	a	a	DET
fbem-27255	74	111	long	long	ADJ
fbem-27255	74	112	time	time	NOUN
fbem-27255	74	113	,	,	PUNCT
fbem-27255	74	114	the	the	DET
fbem-27255	74	115	income	income	NOUN
fbem-27255	74	116	period	period	NOUN
fbem-27255	74	117	is	be	AUX
fbem-27255	74	118	longer	long	ADJ
fbem-27255	74	119	.	.	PUNCT
fbem-27255	75	1	therefore	therefore	ADV
fbem-27255	75	2	,	,	PUNCT
fbem-27255	75	3	it	it	PRON
fbem-27255	75	4	can	can	AUX
fbem-27255	75	5	be	be	AUX
fbem-27255	75	6	calculated	calculate	VERB
fbem-27255	75	7	with	with	ADP
fbem-27255	75	8	reference	reference	NOUN
fbem-27255	75	9	to	to	ADP
fbem-27255	75	10	the	the	DET
fbem-27255	75	11	return	return	NOUN
fbem-27255	75	12	on	on	ADP
fbem-27255	75	13	investment	investment	NOUN
fbem-27255	75	14	of	of	ADP
fbem-27255	75	15	fixed	fix	VERB
fbem-27255	75	16	assets	asset	NOUN
fbem-27255	75	17	,	,	PUNCT
fbem-27255	75	18	that	that	ADV
fbem-27255	75	19	is	is	ADV
fbem-27255	75	20	,	,	PUNCT
fbem-27255	75	21	the	the	DET
fbem-27255	75	22	bank	bank	NOUN
fbem-27255	75	23	loan	loan	NOUN
fbem-27255	75	24	interest	interest	NOUN
fbem-27255	75	25	rate	rate	NOUN
fbem-27255	75	26	of	of	ADP
fbem-27255	75	27	more	more	ADJ
fbem-27255	75	28	than	than	ADP
fbem-27255	75	29	five	five	NUM
fbem-27255	75	30	years	year	NOUN
fbem-27255	75	31	.	.	PUNCT
fbem-27255	76	1	3.6	3.6	NUM
fbem-27255	76	2	.	.	PUNCT
fbem-27255	77	1	discount	discount	NOUN
fbem-27255	77	2	rate	rate	NOUN
fbem-27255	77	3	the	the	DET
fbem-27255	77	4	discount	discount	NOUN
fbem-27255	77	5	rate	rate	NOUN
fbem-27255	77	6	of	of	ADP
fbem-27255	77	7	data	datum	NOUN
fbem-27255	77	8	assets	asset	NOUN
fbem-27255	77	9	can	can	AUX
fbem-27255	77	10	be	be	AUX
fbem-27255	77	11	calculated	calculate	VERB
fbem-27255	77	12	by	by	ADP
fbem-27255	77	13	risk	risk	NOUN
fbem-27255	77	14	accumulation	accumulation	NOUN
fbem-27255	77	15	method	method	NOUN
fbem-27255	77	16	,	,	PUNCT
fbem-27255	77	17	capital	capital	NOUN
fbem-27255	77	18	asset	asset	NOUN
fbem-27255	77	19	pricing	pricing	NOUN
fbem-27255	77	20	model	model	NOUN
fbem-27255	77	21	(	(	PUNCT
fbem-27255	77	22	capm	capm	PROPN
fbem-27255	77	23	)	)	PUNCT
fbem-27255	77	24	and	and	CCONJ
fbem-27255	77	25	return	return	VERB
fbem-27255	77	26	splitting	splitting	NOUN
fbem-27255	77	27	method	method	NOUN
fbem-27255	77	28	.	.	PUNCT
fbem-27255	78	1	(	(	PUNCT
fbem-27255	78	2	1	1	X
fbem-27255	78	3	)	)	PUNCT
fbem-27255	78	4	the	the	DET
fbem-27255	78	5	risk	risk	NOUN
fbem-27255	78	6	accumulation	accumulation	NOUN
fbem-27255	78	7	method	method	NOUN
fbem-27255	78	8	is	be	AUX
fbem-27255	78	9	the	the	DET
fbem-27255	78	10	sum	sum	NOUN
fbem-27255	78	11	method	method	NOUN
fbem-27255	78	12	.	.	PUNCT
fbem-27255	79	1	the	the	DET
fbem-27255	79	2	risk	risk	NOUN
fbem-27255	79	3	-	-	PUNCT
fbem-27255	79	4	free	free	ADJ
fbem-27255	79	5	rate	rate	NOUN
fbem-27255	79	6	of	of	ADP
fbem-27255	79	7	return	return	NOUN
fbem-27255	79	8	and	and	CCONJ
fbem-27255	79	9	the	the	DET
fbem-27255	79	10	risk	risk	NOUN
fbem-27255	79	11	-	-	PUNCT
fbem-27255	79	12	based	base	VERB
fbem-27255	79	13	rate	rate	NOUN
fbem-27255	79	14	of	of	ADP
fbem-27255	79	15	return	return	NOUN
fbem-27255	79	16	are	be	AUX
fbem-27255	79	17	obtained	obtain	VERB
fbem-27255	79	18	respectively	respectively	ADV
fbem-27255	79	19	,	,	PUNCT
fbem-27255	79	20	and	and	CCONJ
fbem-27255	79	21	the	the	DET
fbem-27255	79	22	discount	discount	NOUN
fbem-27255	79	23	rate	rate	NOUN
fbem-27255	79	24	of	of	ADP
fbem-27255	79	25	data	datum	NOUN
fbem-27255	79	26	assets	asset	NOUN
fbem-27255	79	27	is	be	AUX
fbem-27255	79	28	obtained	obtain	VERB
fbem-27255	79	29	by	by	ADP
fbem-27255	79	30	adding	add	VERB
fbem-27255	79	31	the	the	DET
fbem-27255	79	32	sum	sum	NOUN
fbem-27255	79	33	.	.	PUNCT
fbem-27255	80	1	the	the	DET
fbem-27255	80	2	risk	risk	NOUN
fbem-27255	80	3	-	-	PUNCT
fbem-27255	80	4	free	free	ADJ
fbem-27255	80	5	rate	rate	NOUN
fbem-27255	80	6	of	of	ADP
fbem-27255	80	7	return	return	NOUN
fbem-27255	80	8	can	can	AUX
fbem-27255	80	9	be	be	AUX
fbem-27255	80	10	used	use	VERB
fbem-27255	80	11	as	as	ADP
fbem-27255	80	12	the	the	DET
fbem-27255	80	13	government	government	NOUN
fbem-27255	80	14	bond	bond	NOUN
fbem-27255	80	15	yield	yield	NOUN
fbem-27255	80	16	.	.	PUNCT
fbem-27255	81	1	the	the	DET
fbem-27255	81	2	risk	risk	NOUN
fbem-27255	81	3	rate	rate	NOUN
fbem-27255	81	4	of	of	ADP
fbem-27255	81	5	return	return	NOUN
fbem-27255	81	6	needs	need	NOUN
fbem-27255	81	7	to	to	PART
fbem-27255	81	8	consider	consider	VERB
fbem-27255	81	9	the	the	DET
fbem-27255	81	10	various	various	ADJ
fbem-27255	81	11	risks	risk	NOUN
fbem-27255	81	12	generated	generate	VERB
fbem-27255	81	13	in	in	ADP
fbem-27255	81	14	the	the	DET
fbem-27255	81	15	use	use	NOUN
fbem-27255	81	16	of	of	ADP
fbem-27255	81	17	data	datum	NOUN
fbem-27255	81	18	assets	asset	NOUN
fbem-27255	81	19	,	,	PUNCT
fbem-27255	81	20	and	and	CCONJ
fbem-27255	81	21	multi	multi	ADJ
fbem-27255	81	22	-	-	ADJ
fbem-27255	81	23	party	party	ADJ
fbem-27255	81	24	information	information	NOUN
fbem-27255	81	25	needs	need	VERB
fbem-27255	81	26	to	to	PART
fbem-27255	81	27	be	be	AUX
fbem-27255	81	28	checked	check	VERB
fbem-27255	81	29	in	in	ADP
fbem-27255	81	30	practical	practical	ADJ
fbem-27255	81	31	application	application	NOUN
fbem-27255	81	32	.	.	PUNCT
fbem-27255	82	1	finally	finally	ADV
fbem-27255	82	2	,	,	PUNCT
fbem-27255	82	3	the	the	DET
fbem-27255	82	4	specific	specific	ADJ
fbem-27255	82	5	value	value	NOUN
fbem-27255	82	6	is	be	AUX
fbem-27255	82	7	determined	determine	VERB
fbem-27255	82	8	by	by	ADP
fbem-27255	82	9	the	the	DET
fbem-27255	82	10	appraiser	appraiser	NOUN
fbem-27255	82	11	according	accord	VERB
fbem-27255	82	12	to	to	ADP
fbem-27255	82	13	the	the	DET
fbem-27255	82	14	actual	actual	ADJ
fbem-27255	82	15	situation	situation	NOUN
fbem-27255	82	16	.	.	PUNCT
fbem-27255	83	1	the	the	DET
fbem-27255	83	2	capm	capm	PROPN
fbem-27255	83	3	model	model	NOUN
fbem-27255	83	4	calculates	calculate	VERB
fbem-27255	83	5	the	the	DET
fbem-27255	83	6	risk	risk	NOUN
fbem-27255	83	7	return	return	NOUN
fbem-27255	83	8	rate	rate	NOUN
fbem-27255	83	9	in	in	ADP
fbem-27255	83	10	the	the	DET
fbem-27255	83	11	discount	discount	NOUN
fbem-27255	83	12	rate	rate	NOUN
fbem-27255	83	13	through	through	ADP
fbem-27255	83	14	the	the	DET
fbem-27255	83	15	coefficient	coefficient	NOUN
fbem-27255	83	16	:	:	PUNCT
fbem-27255	83	17	𝑅𝑒	𝑅𝑒	PROPN
fbem-27255	83	18	=	=	SYM
fbem-27255	83	19	𝑅𝑓	𝑅𝑓	ADP
fbem-27255	83	20	+	+	NUM
fbem-27255	83	21	𝛽	𝛽	NOUN
fbem-27255	83	22	∗	∗	NOUN
fbem-27255	83	23	(	(	PUNCT
fbem-27255	83	24	𝑅𝑚	𝑅𝑚	PROPN
fbem-27255	83	25	−	−	NOUN
fbem-27255	83	26	𝑅𝑓	𝑅𝑓	NOUN
fbem-27255	83	27	)	)	PUNCT
fbem-27255	83	28	(	(	PUNCT
fbem-27255	83	29	2	2	NUM
fbem-27255	83	30	-	-	SYM
fbem-27255	83	31	10	10	NUM
fbem-27255	83	32	)	)	PUNCT
fbem-27255	83	33	among	among	ADP
fbem-27255	83	34	them	they	PRON
fbem-27255	83	35	:	:	PUNCT
fbem-27255	83	36	𝑅𝑒——rate	𝑅𝑒——rate	VERB
fbem-27255	83	37	of	of	ADP
fbem-27255	83	38	return	return	NOUN
fbem-27255	83	39	on	on	ADP
fbem-27255	83	40	enterprise	enterprise	NOUN
fbem-27255	83	41	risk	risk	NOUN
fbem-27255	83	42	assessed	assess	VERB
fbem-27255	83	43	𝑅𝑚——social	𝑅𝑚——social	ADJ
fbem-27255	83	44	average	average	ADJ
fbem-27255	83	45	risk	risk	NOUN
fbem-27255	83	46	rate	rate	NOUN
fbem-27255	83	47	of	of	ADP
fbem-27255	83	48	return	return	NOUN
fbem-27255	83	49	𝑅𝑓——risk	𝑅𝑓——risk	NOUN
fbem-27255	83	50	-	-	PUNCT
fbem-27255	83	51	free	free	ADJ
fbem-27255	83	52	rate	rate	NOUN
fbem-27255	83	53	of	of	ADP
fbem-27255	83	54	return	return	NOUN
fbem-27255	83	55	𝛽——risk	𝛽——risk	PUNCT
fbem-27255	83	56	coefficient	coefficient	NOUN
fbem-27255	83	57	(	(	PUNCT
fbem-27255	83	58	2	2	NUM
fbem-27255	83	59	)	)	PUNCT
fbem-27255	83	60	the	the	DET
fbem-27255	83	61	rate	rate	NOUN
fbem-27255	83	62	of	of	ADP
fbem-27255	83	63	return	return	NOUN
fbem-27255	83	64	splitting	splitting	NOUN
fbem-27255	83	65	method	method	NOUN
fbem-27255	83	66	refers	refer	VERB
fbem-27255	83	67	to	to	ADP
fbem-27255	83	68	the	the	DET
fbem-27255	83	69	inverse	inverse	ADJ
fbem-27255	83	70	derivation	derivation	NOUN
fbem-27255	83	71	of	of	ADP
fbem-27255	83	72	the	the	DET
fbem-27255	83	73	return	return	NOUN
fbem-27255	83	74	on	on	ADP
fbem-27255	83	75	investment	investment	NOUN
fbem-27255	83	76	of	of	ADP
fbem-27255	83	77	data	datum	NOUN
fbem-27255	83	78	assets	asset	NOUN
fbem-27255	83	79	through	through	ADP
fbem-27255	83	80	the	the	DET
fbem-27255	83	81	weighted	weighted	ADJ
fbem-27255	83	82	average	average	ADJ
fbem-27255	83	83	return	return	NOUN
fbem-27255	83	84	on	on	ADP
fbem-27255	83	85	assets	asset	NOUN
fbem-27255	83	86	of	of	ADP
fbem-27255	83	87	enterprises	enterprise	NOUN
fbem-27255	83	88	.	.	PUNCT
fbem-27255	84	1	the	the	DET
fbem-27255	84	2	specific	specific	ADJ
fbem-27255	84	3	calculation	calculation	NOUN
fbem-27255	84	4	formula	formula	NOUN
fbem-27255	84	5	is	be	AUX
fbem-27255	84	6	as	as	SCONJ
fbem-27255	84	7	follows	follow	VERB
fbem-27255	84	8	:	:	PUNCT
fbem-27255	85	1	i	i	PRON
fbem-27255	85	2	=	=	SYM
fbem-27255	85	3	wara−we∗ie−wf∗if	wara−we∗ie−wf∗if	PROPN
fbem-27255	85	4	wj	wj	PROPN
fbem-27255	85	5	(	(	PUNCT
fbem-27255	85	6	2	2	NUM
fbem-27255	85	7	-	-	SYM
fbem-27255	85	8	11	11	NUM
fbem-27255	85	9	)	)	PUNCT
fbem-27255	85	10	among	among	ADP
fbem-27255	85	11	them	they	PRON
fbem-27255	85	12	:	:	PUNCT
fbem-27255	85	13	wara	wara	PROPN
fbem-27255	85	14	——	——	PUNCT
fbem-27255	85	15	weighted	weight	VERB
fbem-27255	85	16	average	average	ADJ
fbem-27255	85	17	return	return	NOUN
fbem-27255	85	18	on	on	ADP
fbem-27255	85	19	assets	asset	NOUN
fbem-27255	85	20	we	we	PRON
fbem-27255	85	21	,	,	PUNCT
fbem-27255	85	22	wf	wf	PROPN
fbem-27255	85	23	,	,	PUNCT
fbem-27255	85	24	wj	wj	PROPN
fbem-27255	85	25	—	—	PUNCT
fbem-27255	85	26	—	—	PUNCT
fbem-27255	85	27	the	the	DET
fbem-27255	85	28	proportion	proportion	NOUN
fbem-27255	85	29	of	of	ADP
fbem-27255	85	30	fixed	fix	VERB
fbem-27255	85	31	assets	asset	NOUN
fbem-27255	85	32	,	,	PUNCT
fbem-27255	85	33	current	current	ADJ
fbem-27255	85	34	assets	asset	NOUN
fbem-27255	85	35	and	and	CCONJ
fbem-27255	85	36	all	all	DET
fbem-27255	85	37	kinds	kind	NOUN
fbem-27255	85	38	of	of	ADP
fbem-27255	85	39	intangible	intangible	ADJ
fbem-27255	85	40	assets	asset	NOUN
fbem-27255	85	41	in	in	ADP
fbem-27255	85	42	total	total	ADJ
fbem-27255	85	43	assets	asset	NOUN
fbem-27255	85	44	ie	ie	X
fbem-27255	85	45	,	,	PUNCT
fbem-27255	85	46	if	if	SCONJ
fbem-27255	85	47	——	——	PUNCT
fbem-27255	85	48	rate	rate	NOUN
fbem-27255	85	49	of	of	ADP
fbem-27255	85	50	return	return	NOUN
fbem-27255	85	51	on	on	ADP
fbem-27255	85	52	investment	investment	NOUN
fbem-27255	85	53	of	of	ADP
fbem-27255	85	54	current	current	ADJ
fbem-27255	85	55	assets	asset	NOUN
fbem-27255	85	56	and	and	CCONJ
fbem-27255	85	57	fixed	fix	VERB
fbem-27255	85	58	assets	asset	NOUN
fbem-27255	85	59	4	4	NUM
fbem-27255	85	60	.	.	PUNCT
fbem-27255	85	61	case	case	NOUN
fbem-27255	85	62	analysis	analysis	NOUN
fbem-27255	85	63	4.1	4.1	NUM
fbem-27255	85	64	.	.	PUNCT
fbem-27255	86	1	company	company	NOUN
fbem-27255	86	2	introduction	introduction	NOUN
fbem-27255	87	1	x	x	NOUN
fbem-27255	87	2	is	be	AUX
fbem-27255	87	3	a	a	DET
fbem-27255	87	4	leading	lead	VERB
fbem-27255	87	5	enterprise	enterprise	NOUN
fbem-27255	87	6	in	in	ADP
fbem-27255	87	7	the	the	DET
fbem-27255	87	8	field	field	NOUN
fbem-27255	87	9	of	of	ADP
fbem-27255	87	10	office	office	NOUN
fbem-27255	87	11	document	document	NOUN
fbem-27255	87	12	processing	processing	NOUN
fbem-27255	87	13	in	in	ADP
fbem-27255	87	14	china	china	PROPN
fbem-27255	87	15	.	.	PUNCT
fbem-27255	88	1	its	its	PRON
fbem-27255	88	2	main	main	ADJ
fbem-27255	88	3	business	business	NOUN
fbem-27255	88	4	systems	system	NOUN
fbem-27255	88	5	are	be	AUX
fbem-27255	88	6	divided	divide	VERB
fbem-27255	88	7	into	into	ADP
fbem-27255	88	8	office	office	NOUN
fbem-27255	88	9	services	service	NOUN
fbem-27255	88	10	and	and	CCONJ
fbem-27255	88	11	advertising	advertising	NOUN
fbem-27255	88	12	promotion	promotion	NOUN
fbem-27255	88	13	,	,	PUNCT
fbem-27255	88	14	which	which	PRON
fbem-27255	88	15	account	account	VERB
fbem-27255	88	16	for	for	ADP
fbem-27255	88	17	more	more	ADJ
fbem-27255	88	18	than	than	ADP
fbem-27255	88	19	95	95	NUM
fbem-27255	88	20	%	%	NOUN
fbem-27255	88	21	of	of	ADP
fbem-27255	88	22	the	the	DET
fbem-27255	88	23	total	total	ADJ
fbem-27255	88	24	revenue	revenue	NOUN
fbem-27255	88	25	of	of	ADP
fbem-27255	88	26	the	the	DET
fbem-27255	88	27	enterprise	enterprise	NOUN
fbem-27255	88	28	.	.	PUNCT
fbem-27255	89	1	office	office	NOUN
fbem-27255	89	2	services	service	NOUN
fbem-27255	89	3	mainly	mainly	ADV
fbem-27255	89	4	rely	rely	VERB
fbem-27255	89	5	on	on	SCONJ
fbem-27255	89	6	products	product	NOUN
fbem-27255	89	7	to	to	PART
fbem-27255	89	8	provide	provide	VERB
fbem-27255	89	9	many	many	ADJ
fbem-27255	89	10	paid	pay	VERB
fbem-27255	89	11	value	value	NOUN
fbem-27255	89	12	-	-	PUNCT
fbem-27255	89	13	added	add	VERB
fbem-27255	89	14	items	item	NOUN
fbem-27255	89	15	for	for	ADP
fbem-27255	89	16	individual	individual	ADJ
fbem-27255	89	17	users	user	NOUN
fbem-27255	89	18	and	and	CCONJ
fbem-27255	89	19	enterprise	enterprise	NOUN
fbem-27255	89	20	users	user	NOUN
fbem-27255	89	21	,	,	PUNCT
fbem-27255	89	22	such	such	ADJ
fbem-27255	89	23	as	as	ADP
fbem-27255	89	24	membership	membership	NOUN
fbem-27255	89	25	services	service	NOUN
fbem-27255	89	26	,	,	PUNCT
fbem-27255	89	27	document	document	NOUN
fbem-27255	89	28	typesetting	typeset	VERB
fbem-27255	89	29	services	service	NOUN
fbem-27255	89	30	.	.	PUNCT
fbem-27255	90	1	the	the	DET
fbem-27255	90	2	advertising	advertising	NOUN
fbem-27255	90	3	promotion	promotion	NOUN
fbem-27255	90	4	service	service	NOUN
fbem-27255	90	5	relies	rely	VERB
fbem-27255	90	6	on	on	ADP
fbem-27255	90	7	its	its	PRON
fbem-27255	90	8	huge	huge	ADJ
fbem-27255	90	9	number	number	NOUN
fbem-27255	90	10	44	44	NUM
fbem-27255	90	11	of	of	ADP
fbem-27255	90	12	users	user	NOUN
fbem-27255	90	13	and	and	CCONJ
fbem-27255	90	14	its	its	PRON
fbem-27255	90	15	own	own	ADJ
fbem-27255	90	16	advantages	advantage	NOUN
fbem-27255	90	17	as	as	ADP
fbem-27255	90	18	a	a	DET
fbem-27255	90	19	user	user	NOUN
fbem-27255	90	20	service	service	NOUN
fbem-27255	90	21	port	port	NOUN
fbem-27255	90	22	to	to	PART
fbem-27255	90	23	carry	carry	VERB
fbem-27255	90	24	out	out	ADP
fbem-27255	90	25	advertising	advertising	NOUN
fbem-27255	90	26	.	.	PUNCT
fbem-27255	91	1	for	for	ADP
fbem-27255	91	2	x	x	SYM
fbem-27255	91	3	,	,	PUNCT
fbem-27255	91	4	the	the	DET
fbem-27255	91	5	key	key	NOUN
fbem-27255	91	6	to	to	ADP
fbem-27255	91	7	the	the	DET
fbem-27255	91	8	sustainable	sustainable	ADJ
fbem-27255	91	9	development	development	NOUN
fbem-27255	91	10	of	of	ADP
fbem-27255	91	11	the	the	DET
fbem-27255	91	12	enterprise	enterprise	NOUN
fbem-27255	91	13	lies	lie	VERB
fbem-27255	91	14	in	in	ADP
fbem-27255	91	15	the	the	DET
fbem-27255	91	16	fact	fact	NOUN
fbem-27255	91	17	that	that	SCONJ
fbem-27255	91	18	as	as	ADP
fbem-27255	91	19	the	the	DET
fbem-27255	91	20	entry	entry	NOUN
fbem-27255	91	21	point	point	NOUN
fbem-27255	91	22	of	of	ADP
fbem-27255	91	23	enterprise	enterprise	NOUN
fbem-27255	91	24	services	service	NOUN
fbem-27255	91	25	in	in	ADP
fbem-27255	91	26	the	the	DET
fbem-27255	91	27	office	office	NOUN
fbem-27255	91	28	field	field	NOUN
fbem-27255	91	29	,	,	PUNCT
fbem-27255	91	30	it	it	PRON
fbem-27255	91	31	has	have	AUX
fbem-27255	91	32	a	a	DET
fbem-27255	91	33	wide	wide	ADJ
fbem-27255	91	34	user	user	NOUN
fbem-27255	91	35	base	base	NOUN
fbem-27255	91	36	and	and	CCONJ
fbem-27255	91	37	a	a	DET
fbem-27255	91	38	huge	huge	ADJ
fbem-27255	91	39	traffic	traffic	NOUN
fbem-27255	91	40	base	base	NOUN
fbem-27255	91	41	,	,	PUNCT
fbem-27255	91	42	and	and	CCONJ
fbem-27255	91	43	distributes	distribute	VERB
fbem-27255	91	44	both	both	DET
fbem-27255	91	45	pc	pc	NOUN
fbem-27255	91	46	and	and	CCONJ
fbem-27255	91	47	mobile	mobile	ADJ
fbem-27255	91	48	terminals	terminal	NOUN
fbem-27255	91	49	.	.	PUNCT
fbem-27255	92	1	monthly	monthly	ADJ
fbem-27255	92	2	active	active	ADJ
fbem-27255	92	3	users	user	NOUN
fbem-27255	92	4	on	on	ADP
fbem-27255	92	5	mobile	mobile	NOUN
fbem-27255	92	6	grew	grow	VERB
fbem-27255	92	7	from	from	ADP
fbem-27255	92	8	13	13	NUM
fbem-27255	92	9	million	million	NUM
fbem-27255	92	10	in	in	ADP
fbem-27255	92	11	january	january	PROPN
fbem-27255	92	12	2012	2012	NUM
fbem-27255	92	13	to	to	ADP
fbem-27255	92	14	274	274	NUM
fbem-27255	92	15	million	million	NUM
fbem-27255	92	16	in	in	ADP
fbem-27255	92	17	september	september	PROPN
fbem-27255	92	18	2020	2020	NUM
fbem-27255	92	19	,	,	PUNCT
fbem-27255	92	20	while	while	SCONJ
fbem-27255	92	21	monthly	monthly	ADJ
fbem-27255	92	22	active	active	ADJ
fbem-27255	92	23	users	user	NOUN
fbem-27255	92	24	on	on	ADP
fbem-27255	92	25	pc	pc	NOUN
fbem-27255	92	26	also	also	ADV
fbem-27255	92	27	reached	reach	VERB
fbem-27255	92	28	172	172	NUM
fbem-27255	92	29	million	million	NUM
fbem-27255	92	30	.	.	PUNCT
fbem-27255	93	1	at	at	ADP
fbem-27255	93	2	the	the	DET
fbem-27255	93	3	same	same	ADJ
fbem-27255	93	4	time	time	NOUN
fbem-27255	93	5	,	,	PUNCT
fbem-27255	93	6	the	the	DET
fbem-27255	93	7	company	company	NOUN
fbem-27255	93	8	also	also	ADV
fbem-27255	93	9	cooperates	cooperate	VERB
fbem-27255	93	10	with	with	ADP
fbem-27255	93	11	more	more	ADJ
fbem-27255	93	12	than	than	ADP
fbem-27255	93	13	800	800	NUM
fbem-27255	93	14	ecological	ecological	ADJ
fbem-27255	93	15	partners	partner	NOUN
fbem-27255	93	16	to	to	PART
fbem-27255	93	17	provide	provide	VERB
fbem-27255	93	18	professional	professional	ADJ
fbem-27255	93	19	services	service	NOUN
fbem-27255	93	20	such	such	ADJ
fbem-27255	93	21	as	as	ADP
fbem-27255	93	22	account	account	NOUN
fbem-27255	93	23	system	system	NOUN
fbem-27255	93	24	,	,	PUNCT
fbem-27255	93	25	intelligent	intelligent	ADJ
fbem-27255	93	26	recommendation	recommendation	NOUN
fbem-27255	93	27	,	,	PUNCT
fbem-27255	93	28	membership	membership	NOUN
fbem-27255	93	29	system	system	NOUN
fbem-27255	93	30	,	,	PUNCT
fbem-27255	93	31	etc	etc	X
fbem-27255	93	32	.	.	X
fbem-27255	94	1	the	the	DET
fbem-27255	94	2	partners	partner	NOUN
fbem-27255	94	3	enrich	enrich	VERB
fbem-27255	94	4	the	the	DET
fbem-27255	94	5	functions	function	NOUN
fbem-27255	94	6	of	of	ADP
fbem-27255	94	7	the	the	DET
fbem-27255	94	8	products	product	NOUN
fbem-27255	94	9	through	through	ADP
fbem-27255	94	10	applications	application	NOUN
fbem-27255	94	11	,	,	PUNCT
fbem-27255	94	12	such	such	ADJ
fbem-27255	94	13	as	as	ADP
fbem-27255	94	14	chart	chart	NOUN
fbem-27255	94	15	show	show	NOUN
fbem-27255	94	16	,	,	PUNCT
fbem-27255	94	17	questionnaire	questionnaire	NOUN
fbem-27255	94	18	star	star	NOUN
fbem-27255	94	19	,	,	PUNCT
fbem-27255	94	20	translation	translation	NOUN
fbem-27255	94	21	dog	dog	NOUN
fbem-27255	94	22	,	,	PUNCT
fbem-27255	94	23	etc	etc	X
fbem-27255	94	24	.	.	X
fbem-27255	94	25	4.2	4.2	NUM
fbem-27255	94	26	.	.	PUNCT
fbem-27255	95	1	free	free	ADJ
fbem-27255	95	2	cash	cash	NOUN
fbem-27255	95	3	flow	flow	NOUN
fbem-27255	95	4	forecast	forecast	NOUN
fbem-27255	95	5	according	accord	VERB
fbem-27255	95	6	to	to	ADP
fbem-27255	95	7	the	the	DET
fbem-27255	95	8	financial	financial	ADJ
fbem-27255	95	9	statements	statement	NOUN
fbem-27255	95	10	of	of	ADP
fbem-27255	95	11	x	x	PUNCT
fbem-27255	95	12	enterprise	enterprise	NOUN
fbem-27255	95	13	group	group	NOUN
fbem-27255	95	14	,	,	PUNCT
fbem-27255	95	15	the	the	DET
fbem-27255	95	16	basic	basic	ADJ
fbem-27255	95	17	financial	financial	ADJ
fbem-27255	95	18	data	datum	NOUN
fbem-27255	95	19	from	from	ADP
fbem-27255	95	20	2019	2019	NUM
fbem-27255	95	21	to	to	ADP
fbem-27255	95	22	2023	2023	NUM
fbem-27255	95	23	can	can	AUX
fbem-27255	95	24	be	be	AUX
fbem-27255	95	25	obtained	obtain	VERB
fbem-27255	95	26	.	.	PUNCT
fbem-27255	96	1	by	by	ADP
fbem-27255	96	2	using	use	VERB
fbem-27255	96	3	unary	unary	ADJ
fbem-27255	96	4	linear	linear	ADJ
fbem-27255	96	5	regression	regression	NOUN
fbem-27255	96	6	,	,	PUNCT
fbem-27255	96	7	the	the	DET
fbem-27255	96	8	operating	operate	VERB
fbem-27255	96	9	income	income	NOUN
fbem-27255	96	10	and	and	CCONJ
fbem-27255	96	11	other	other	ADJ
fbem-27255	96	12	related	related	ADJ
fbem-27255	96	13	indicators	indicator	NOUN
fbem-27255	96	14	of	of	ADP
fbem-27255	96	15	x	x	PUNCT
fbem-27255	96	16	enterprise	enterprise	NOUN
fbem-27255	96	17	from	from	ADP
fbem-27255	96	18	2024	2024	NUM
fbem-27255	96	19	to	to	ADP
fbem-27255	96	20	2028	2028	NUM
fbem-27255	96	21	can	can	AUX
fbem-27255	96	22	be	be	AUX
fbem-27255	96	23	predicted	predict	VERB
fbem-27255	96	24	.	.	PUNCT
fbem-27255	97	1	according	accord	VERB
fbem-27255	97	2	to	to	ADP
fbem-27255	97	3	the	the	DET
fbem-27255	97	4	national	national	ADJ
fbem-27255	97	5	policy	policy	NOUN
fbem-27255	97	6	,	,	PUNCT
fbem-27255	97	7	the	the	DET
fbem-27255	97	8	income	income	NOUN
fbem-27255	97	9	tax	tax	NOUN
fbem-27255	97	10	rate	rate	NOUN
fbem-27255	97	11	of	of	ADP
fbem-27255	97	12	high	high	ADJ
fbem-27255	97	13	-	-	PUNCT
fbem-27255	97	14	tech	tech	NOUN
fbem-27255	97	15	enterprises	enterprise	NOUN
fbem-27255	97	16	is	be	AUX
fbem-27255	97	17	15	15	NUM
fbem-27255	97	18	%	%	NOUN
fbem-27255	97	19	,	,	PUNCT
fbem-27255	97	20	so	so	CCONJ
fbem-27255	97	21	the	the	DET
fbem-27255	97	22	income	income	NOUN
fbem-27255	97	23	tax	tax	NOUN
fbem-27255	97	24	rate	rate	NOUN
fbem-27255	97	25	in	in	ADP
fbem-27255	97	26	this	this	DET
fbem-27255	97	27	case	case	NOUN
fbem-27255	97	28	is	be	AUX
fbem-27255	97	29	15	15	NUM
fbem-27255	97	30	%	%	NOUN
fbem-27255	97	31	.	.	PUNCT
fbem-27255	98	1	4.3	4.3	NUM
fbem-27255	98	2	.	.	PUNCT
fbem-27255	98	3	forecast	forecast	VERB
fbem-27255	98	4	the	the	DET
fbem-27255	98	5	contribution	contribution	NOUN
fbem-27255	98	6	value	value	NOUN
fbem-27255	98	7	of	of	ADP
fbem-27255	98	8	each	each	DET
fbem-27255	98	9	asset	asset	NOUN
fbem-27255	98	10	according	accord	VERB
fbem-27255	98	11	to	to	ADP
fbem-27255	98	12	the	the	DET
fbem-27255	98	13	data	datum	NOUN
fbem-27255	98	14	disclosed	disclose	VERB
fbem-27255	98	15	by	by	ADP
fbem-27255	98	16	eastern	eastern	ADJ
fbem-27255	98	17	wealth	wealth	NOUN
fbem-27255	98	18	network	network	NOUN
fbem-27255	98	19	,	,	PUNCT
fbem-27255	98	20	the	the	DET
fbem-27255	98	21	distribution	distribution	NOUN
fbem-27255	98	22	of	of	ADP
fbem-27255	98	23	x	x	NOUN
fbem-27255	98	24	's	's	PART
fbem-27255	98	25	assets	asset	NOUN
fbem-27255	98	26	in	in	ADP
fbem-27255	98	27	the	the	DET
fbem-27255	98	28	past	past	ADJ
fbem-27255	98	29	five	five	NUM
fbem-27255	98	30	years	year	NOUN
fbem-27255	98	31	can	can	AUX
fbem-27255	98	32	be	be	AUX
fbem-27255	98	33	obtained	obtain	VERB
fbem-27255	98	34	,	,	PUNCT
fbem-27255	98	35	and	and	CCONJ
fbem-27255	98	36	the	the	DET
fbem-27255	98	37	contribution	contribution	NOUN
fbem-27255	98	38	value	value	NOUN
fbem-27255	98	39	of	of	ADP
fbem-27255	98	40	each	each	DET
fbem-27255	98	41	asset	asset	NOUN
fbem-27255	98	42	can	can	AUX
fbem-27255	98	43	be	be	AUX
fbem-27255	98	44	predicted	predict	VERB
fbem-27255	98	45	based	base	VERB
fbem-27255	98	46	on	on	ADP
fbem-27255	98	47	it	it	PRON
fbem-27255	98	48	.	.	PUNCT
fbem-27255	99	1	(	(	PUNCT
fbem-27255	99	2	1	1	X
fbem-27255	99	3	)	)	PUNCT
fbem-27255	99	4	forecast	forecast	NOUN
fbem-27255	99	5	current	current	ADJ
fbem-27255	99	6	asset	asset	NOUN
fbem-27255	99	7	contribution	contribution	NOUN
fbem-27255	99	8	value	value	NOUN
fbem-27255	99	9	since	since	SCONJ
fbem-27255	99	10	the	the	DET
fbem-27255	99	11	listing	listing	NOUN
fbem-27255	99	12	of	of	ADP
fbem-27255	99	13	the	the	DET
fbem-27255	99	14	company	company	NOUN
fbem-27255	99	15	,	,	PUNCT
fbem-27255	99	16	the	the	DET
fbem-27255	99	17	transaction	transaction	NOUN
fbem-27255	99	18	financial	financial	ADJ
fbem-27255	99	19	assets	asset	NOUN
fbem-27255	99	20	have	have	AUX
fbem-27255	99	21	increased	increase	VERB
fbem-27255	99	22	and	and	CCONJ
fbem-27255	99	23	the	the	DET
fbem-27255	99	24	total	total	ADJ
fbem-27255	99	25	assets	asset	NOUN
fbem-27255	99	26	of	of	ADP
fbem-27255	99	27	the	the	DET
fbem-27255	99	28	company	company	NOUN
fbem-27255	99	29	have	have	AUX
fbem-27255	99	30	increased	increase	VERB
fbem-27255	99	31	.	.	PUNCT
fbem-27255	100	1	meanwhile	meanwhile	ADV
fbem-27255	100	2	,	,	PUNCT
fbem-27255	100	3	the	the	DET
fbem-27255	100	4	company	company	NOUN
fbem-27255	100	5	seeks	seek	VERB
fbem-27255	100	6	for	for	ADP
fbem-27255	100	7	comprehensive	comprehensive	ADJ
fbem-27255	100	8	development	development	NOUN
fbem-27255	100	9	and	and	CCONJ
fbem-27255	100	10	develops	develop	VERB
fbem-27255	100	11	towards	towards	ADP
fbem-27255	100	12	the	the	DET
fbem-27255	100	13	direction	direction	NOUN
fbem-27255	100	14	of	of	ADP
fbem-27255	100	15	enterprise	enterprise	NOUN
fbem-27255	100	16	-	-	PUNCT
fbem-27255	100	17	level	level	NOUN
fbem-27255	100	18	office	office	NOUN
fbem-27255	100	19	software	software	NOUN
fbem-27255	100	20	by	by	ADP
fbem-27255	100	21	virtue	virtue	NOUN
fbem-27255	100	22	of	of	ADP
fbem-27255	100	23	its	its	PRON
fbem-27255	100	24	own	own	ADJ
fbem-27255	100	25	user	user	NOUN
fbem-27255	100	26	port	port	NOUN
fbem-27255	100	27	advantages	advantage	NOUN
fbem-27255	100	28	.	.	PUNCT
fbem-27255	101	1	therefore	therefore	ADV
fbem-27255	101	2	,	,	PUNCT
fbem-27255	101	3	it	it	PRON
fbem-27255	101	4	is	be	AUX
fbem-27255	101	5	predicted	predict	VERB
fbem-27255	101	6	that	that	SCONJ
fbem-27255	101	7	the	the	DET
fbem-27255	101	8	total	total	ADJ
fbem-27255	101	9	assets	asset	NOUN
fbem-27255	101	10	of	of	ADP
fbem-27255	101	11	the	the	DET
fbem-27255	101	12	company	company	NOUN
fbem-27255	101	13	will	will	AUX
fbem-27255	101	14	show	show	VERB
fbem-27255	101	15	a	a	DET
fbem-27255	101	16	steady	steady	ADJ
fbem-27255	101	17	rise	rise	NOUN
fbem-27255	101	18	in	in	ADP
fbem-27255	101	19	the	the	DET
fbem-27255	101	20	future	future	NOUN
fbem-27255	101	21	.	.	PUNCT
fbem-27255	102	1	take	take	VERB
fbem-27255	102	2	the	the	DET
fbem-27255	102	3	average	average	NOUN
fbem-27255	102	4	of	of	ADP
fbem-27255	102	5	41.87	41.87	NUM
fbem-27255	102	6	%	%	NOUN
fbem-27255	102	7	of	of	ADP
fbem-27255	102	8	the	the	DET
fbem-27255	102	9	increase	increase	NOUN
fbem-27255	102	10	of	of	ADP
fbem-27255	102	11	assets	asset	NOUN
fbem-27255	102	12	in	in	ADP
fbem-27255	102	13	the	the	DET
fbem-27255	102	14	income	income	NOUN
fbem-27255	102	15	of	of	ADP
fbem-27255	102	16	the	the	DET
fbem-27255	102	17	enterprise	enterprise	NOUN
fbem-27255	102	18	in	in	ADP
fbem-27255	102	19	the	the	DET
fbem-27255	102	20	past	past	ADJ
fbem-27255	102	21	five	five	NUM
fbem-27255	102	22	years	year	NOUN
fbem-27255	102	23	to	to	PART
fbem-27255	102	24	predict	predict	VERB
fbem-27255	102	25	the	the	DET
fbem-27255	102	26	total	total	ADJ
fbem-27255	102	27	assets	asset	NOUN
fbem-27255	102	28	in	in	ADP
fbem-27255	102	29	the	the	DET
fbem-27255	102	30	next	next	ADJ
fbem-27255	102	31	five	five	NUM
fbem-27255	102	32	years	year	NOUN
fbem-27255	102	33	.	.	PUNCT
fbem-27255	103	1	since	since	SCONJ
fbem-27255	103	2	the	the	DET
fbem-27255	103	3	proportion	proportion	NOUN
fbem-27255	103	4	of	of	ADP
fbem-27255	103	5	current	current	ADJ
fbem-27255	103	6	assets	asset	NOUN
fbem-27255	103	7	in	in	ADP
fbem-27255	103	8	total	total	ADJ
fbem-27255	103	9	assets	asset	NOUN
fbem-27255	103	10	has	have	AUX
fbem-27255	103	11	remained	remain	VERB
fbem-27255	103	12	above	above	ADP
fbem-27255	103	13	90	90	NUM
fbem-27255	103	14	%	%	NOUN
fbem-27255	103	15	in	in	ADP
fbem-27255	103	16	the	the	DET
fbem-27255	103	17	past	past	ADJ
fbem-27255	103	18	five	five	NUM
fbem-27255	103	19	years	year	NOUN
fbem-27255	103	20	,	,	PUNCT
fbem-27255	103	21	it	it	PRON
fbem-27255	103	22	is	be	AUX
fbem-27255	103	23	estimated	estimate	VERB
fbem-27255	103	24	that	that	SCONJ
fbem-27255	103	25	the	the	DET
fbem-27255	103	26	annual	annual	ADJ
fbem-27255	103	27	increase	increase	NOUN
fbem-27255	103	28	of	of	ADP
fbem-27255	103	29	current	current	ADJ
fbem-27255	103	30	assets	asset	NOUN
fbem-27255	103	31	will	will	AUX
fbem-27255	103	32	account	account	VERB
fbem-27255	103	33	for	for	ADP
fbem-27255	103	34	39	39	NUM
fbem-27255	103	35	%	%	NOUN
fbem-27255	103	36	of	of	ADP
fbem-27255	103	37	the	the	DET
fbem-27255	103	38	income	income	NOUN
fbem-27255	103	39	,	,	PUNCT
fbem-27255	103	40	and	and	CCONJ
fbem-27255	103	41	the	the	DET
fbem-27255	103	42	return	return	NOUN
fbem-27255	103	43	on	on	ADP
fbem-27255	103	44	investment	investment	NOUN
fbem-27255	103	45	of	of	ADP
fbem-27255	103	46	current	current	ADJ
fbem-27255	103	47	assets	asset	NOUN
fbem-27255	103	48	will	will	AUX
fbem-27255	103	49	refer	refer	VERB
fbem-27255	103	50	to	to	ADP
fbem-27255	103	51	the	the	DET
fbem-27255	103	52	one	one	NUM
fbem-27255	103	53	-	-	PUNCT
fbem-27255	103	54	year	year	NOUN
fbem-27255	103	55	loan	loan	NOUN
fbem-27255	103	56	interest	interest	NOUN
fbem-27255	103	57	rate	rate	NOUN
fbem-27255	103	58	of	of	ADP
fbem-27255	103	59	4.35	4.35	NUM
fbem-27255	103	60	%	%	NOUN
fbem-27255	103	61	.	.	PUNCT
fbem-27255	104	1	(	(	PUNCT
fbem-27255	104	2	2	2	X
fbem-27255	104	3	)	)	PUNCT
fbem-27255	104	4	forecast	forecast	VERB
fbem-27255	104	5	the	the	DET
fbem-27255	104	6	contribution	contribution	NOUN
fbem-27255	104	7	value	value	NOUN
fbem-27255	104	8	of	of	ADP
fbem-27255	104	9	fixed	fix	VERB
fbem-27255	104	10	assets	asset	NOUN
fbem-27255	104	11	this	this	DET
fbem-27255	104	12	paper	paper	NOUN
fbem-27255	104	13	takes	take	VERB
fbem-27255	104	14	the	the	DET
fbem-27255	104	15	depreciation	depreciation	NOUN
fbem-27255	104	16	ratio	ratio	NOUN
fbem-27255	104	17	of	of	ADP
fbem-27255	104	18	1.58	1.58	NUM
fbem-27255	104	19	%	%	NOUN
fbem-27255	104	20	disclosed	disclose	VERB
fbem-27255	104	21	in	in	ADP
fbem-27255	104	22	the	the	DET
fbem-27255	104	23	2023	2023	NUM
fbem-27255	104	24	annual	annual	ADJ
fbem-27255	104	25	report	report	NOUN
fbem-27255	104	26	as	as	ADP
fbem-27255	104	27	the	the	DET
fbem-27255	104	28	depreciation	depreciation	NOUN
fbem-27255	104	29	ratio	ratio	NOUN
fbem-27255	104	30	of	of	ADP
fbem-27255	104	31	20242028	20242028	NUM
fbem-27255	104	32	;	;	PUNCT
fbem-27255	104	33	since	since	SCONJ
fbem-27255	104	34	the	the	DET
fbem-27255	104	35	annual	annual	ADJ
fbem-27255	104	36	report	report	NOUN
fbem-27255	104	37	does	do	AUX
fbem-27255	104	38	not	not	PART
fbem-27255	104	39	disclose	disclose	VERB
fbem-27255	104	40	the	the	DET
fbem-27255	104	41	proportion	proportion	NOUN
fbem-27255	104	42	of	of	ADP
fbem-27255	104	43	expenditure	expenditure	NOUN
fbem-27255	104	44	on	on	ADP
fbem-27255	104	45	the	the	DET
fbem-27255	104	46	purchase	purchase	NOUN
fbem-27255	104	47	of	of	ADP
fbem-27255	104	48	fixed	fix	VERB
fbem-27255	104	49	assets	asset	NOUN
fbem-27255	104	50	,	,	PUNCT
fbem-27255	104	51	this	this	DET
fbem-27255	104	52	paper	paper	NOUN
fbem-27255	104	53	takes	take	VERB
fbem-27255	104	54	peer	peer	NOUN
fbem-27255	104	55	enterprises	enterprise	NOUN
fbem-27255	104	56	as	as	ADP
fbem-27255	104	57	a	a	DET
fbem-27255	104	58	reference	reference	NOUN
fbem-27255	104	59	and	and	CCONJ
fbem-27255	104	60	estimates	estimate	VERB
fbem-27255	104	61	the	the	DET
fbem-27255	104	62	proportion	proportion	NOUN
fbem-27255	104	63	of	of	ADP
fbem-27255	104	64	expenditure	expenditure	NOUN
fbem-27255	104	65	on	on	ADP
fbem-27255	104	66	fixed	fix	VERB
fbem-27255	104	67	assets	asset	NOUN
fbem-27255	104	68	to	to	PART
fbem-27255	104	69	be	be	AUX
fbem-27255	104	70	45	45	NUM
fbem-27255	104	71	%	%	NOUN
fbem-27255	104	72	;	;	PUNCT
fbem-27255	104	73	the	the	DET
fbem-27255	104	74	interest	interest	NOUN
fbem-27255	104	75	rate	rate	NOUN
fbem-27255	104	76	of	of	ADP
fbem-27255	104	77	the	the	DET
fbem-27255	104	78	loan	loan	NOUN
fbem-27255	104	79	with	with	ADP
fbem-27255	104	80	a	a	DET
fbem-27255	104	81	maturity	maturity	NOUN
fbem-27255	104	82	of	of	ADP
fbem-27255	104	83	more	more	ADJ
fbem-27255	104	84	than	than	ADP
fbem-27255	104	85	5	5	NUM
fbem-27255	104	86	years	year	NOUN
fbem-27255	104	87	is	be	AUX
fbem-27255	104	88	used	use	VERB
fbem-27255	104	89	as	as	ADP
fbem-27255	104	90	the	the	DET
fbem-27255	104	91	return	return	NOUN
fbem-27255	104	92	on	on	ADP
fbem-27255	104	93	investment	investment	NOUN
fbem-27255	104	94	,	,	PUNCT
fbem-27255	104	95	and	and	CCONJ
fbem-27255	104	96	the	the	DET
fbem-27255	104	97	value	value	NOUN
fbem-27255	104	98	is	be	AUX
fbem-27255	104	99	4.90	4.90	NUM
fbem-27255	104	100	%	%	NOUN
fbem-27255	104	101	.	.	PUNCT
fbem-27255	105	1	(	(	PUNCT
fbem-27255	105	2	3	3	X
fbem-27255	105	3	)	)	PUNCT
fbem-27255	105	4	forecast	forecast	VERB
fbem-27255	105	5	the	the	DET
fbem-27255	105	6	contribution	contribution	NOUN
fbem-27255	105	7	value	value	NOUN
fbem-27255	105	8	of	of	ADP
fbem-27255	105	9	intangible	intangible	ADJ
fbem-27255	105	10	assets	asset	NOUN
fbem-27255	105	11	in	in	ADP
fbem-27255	105	12	the	the	DET
fbem-27255	105	13	statement	statement	NOUN
fbem-27255	105	14	according	accord	VERB
fbem-27255	105	15	to	to	ADP
fbem-27255	105	16	the	the	DET
fbem-27255	105	17	2023	2023	NUM
fbem-27255	105	18	annual	annual	ADJ
fbem-27255	105	19	report	report	NOUN
fbem-27255	105	20	,	,	PUNCT
fbem-27255	105	21	the	the	DET
fbem-27255	105	22	intangible	intangible	ADJ
fbem-27255	105	23	assets	asset	NOUN
fbem-27255	105	24	in	in	ADP
fbem-27255	105	25	the	the	DET
fbem-27255	105	26	table	table	NOUN
fbem-27255	105	27	are	be	AUX
fbem-27255	105	28	software	software	NOUN
fbem-27255	105	29	patents	patent	NOUN
fbem-27255	105	30	,	,	PUNCT
fbem-27255	105	31	copyrights	copyright	NOUN
fbem-27255	105	32	,	,	PUNCT
fbem-27255	105	33	outsourcing	outsource	VERB
fbem-27255	105	34	software	software	NOUN
fbem-27255	105	35	licenses	license	NOUN
fbem-27255	105	36	,	,	PUNCT
fbem-27255	105	37	etc	etc	X
fbem-27255	105	38	.	.	X
fbem-27255	105	39	,	,	PUNCT
fbem-27255	105	40	and	and	CCONJ
fbem-27255	105	41	the	the	DET
fbem-27255	105	42	amortization	amortization	NOUN
fbem-27255	105	43	of	of	ADP
fbem-27255	105	44	intangible	intangible	ADJ
fbem-27255	105	45	assets	asset	NOUN
fbem-27255	105	46	is	be	AUX
fbem-27255	105	47	0.28	0.28	NUM
fbem-27255	105	48	%	%	NOUN
fbem-27255	105	49	of	of	ADP
fbem-27255	105	50	the	the	DET
fbem-27255	105	51	value	value	NOUN
fbem-27255	105	52	disclosed	disclose	VERB
fbem-27255	105	53	in	in	ADP
fbem-27255	105	54	the	the	DET
fbem-27255	105	55	2023	2023	NUM
fbem-27255	105	56	annual	annual	ADJ
fbem-27255	105	57	report	report	NOUN
fbem-27255	105	58	of	of	ADP
fbem-27255	105	59	the	the	DET
fbem-27255	105	60	enterprise	enterprise	NOUN
fbem-27255	105	61	.	.	PUNCT
fbem-27255	106	1	since	since	SCONJ
fbem-27255	106	2	the	the	DET
fbem-27255	106	3	amount	amount	NOUN
fbem-27255	106	4	of	of	ADP
fbem-27255	106	5	expenditure	expenditure	NOUN
fbem-27255	106	6	for	for	ADP
fbem-27255	106	7	intangible	intangible	ADJ
fbem-27255	106	8	assets	asset	NOUN
fbem-27255	106	9	is	be	AUX
fbem-27255	106	10	not	not	PART
fbem-27255	106	11	disclosed	disclose	VERB
fbem-27255	106	12	,	,	PUNCT
fbem-27255	106	13	the	the	DET
fbem-27255	106	14	total	total	ADJ
fbem-27255	106	15	capital	capital	NOUN
fbem-27255	106	16	expenditure	expenditure	NOUN
fbem-27255	106	17	deducting	deduct	VERB
fbem-27255	106	18	the	the	DET
fbem-27255	106	19	expenditure	expenditure	NOUN
fbem-27255	106	20	of	of	ADP
fbem-27255	106	21	fixed	fix	VERB
fbem-27255	106	22	assets	asset	NOUN
fbem-27255	106	23	is	be	AUX
fbem-27255	106	24	regarded	regard	VERB
fbem-27255	106	25	as	as	ADP
fbem-27255	106	26	the	the	DET
fbem-27255	106	27	capital	capital	NOUN
fbem-27255	106	28	expenditure	expenditure	NOUN
fbem-27255	106	29	of	of	ADP
fbem-27255	106	30	intangible	intangible	ADJ
fbem-27255	106	31	assets	asset	NOUN
fbem-27255	106	32	in	in	ADP
fbem-27255	106	33	the	the	DET
fbem-27255	106	34	statement	statement	NOUN
fbem-27255	106	35	,	,	PUNCT
fbem-27255	106	36	so	so	CCONJ
fbem-27255	106	37	the	the	DET
fbem-27255	106	38	proportion	proportion	NOUN
fbem-27255	106	39	of	of	ADP
fbem-27255	106	40	intangible	intangible	ADJ
fbem-27255	106	41	assets	asset	NOUN
fbem-27255	106	42	in	in	ADP
fbem-27255	106	43	the	the	DET
fbem-27255	106	44	statement	statement	NOUN
fbem-27255	106	45	is	be	AUX
fbem-27255	106	46	55	55	NUM
fbem-27255	106	47	%	%	NOUN
fbem-27255	106	48	,	,	PUNCT
fbem-27255	106	49	and	and	CCONJ
fbem-27255	106	50	the	the	DET
fbem-27255	106	51	return	return	NOUN
fbem-27255	106	52	rate	rate	NOUN
fbem-27255	106	53	is	be	AUX
fbem-27255	106	54	the	the	DET
fbem-27255	106	55	same	same	ADJ
fbem-27255	106	56	as	as	ADP
fbem-27255	106	57	above	above	ADV
fbem-27255	106	58	.	.	PUNCT
fbem-27255	107	1	4.4	4.4	NUM
fbem-27255	107	2	.	.	PUNCT
fbem-27255	108	1	discount	discount	NOUN
fbem-27255	108	2	rate	rate	NOUN
fbem-27255	108	3	(	(	PUNCT
fbem-27255	108	4	1	1	NUM
fbem-27255	108	5	)	)	PUNCT
fbem-27255	108	6	calculate	calculate	VERB
fbem-27255	108	7	the	the	DET
fbem-27255	108	8	risk	risk	NOUN
fbem-27255	108	9	rate	rate	NOUN
fbem-27255	108	10	of	of	ADP
fbem-27255	108	11	return	return	NOUN
fbem-27255	108	12	in	in	ADP
fbem-27255	108	13	this	this	DET
fbem-27255	108	14	paper	paper	NOUN
fbem-27255	108	15	,	,	PUNCT
fbem-27255	108	16	the	the	DET
fbem-27255	108	17	5	5	NUM
fbem-27255	108	18	-	-	PUNCT
fbem-27255	108	19	year	year	NOUN
fbem-27255	108	20	treasury	treasury	NOUN
fbem-27255	108	21	bond	bond	NOUN
fbem-27255	108	22	yield	yield	NOUN
fbem-27255	108	23	rate	rate	NOUN
fbem-27255	108	24	is	be	AUX
fbem-27255	108	25	selected	select	VERB
fbem-27255	108	26	as	as	ADP
fbem-27255	108	27	the	the	DET
fbem-27255	108	28	risk	risk	NOUN
fbem-27255	108	29	-	-	PUNCT
fbem-27255	108	30	free	free	ADJ
fbem-27255	108	31	yield	yield	NOUN
fbem-27255	108	32	rate	rate	NOUN
fbem-27255	108	33	,	,	PUNCT
fbem-27255	108	34	and	and	CCONJ
fbem-27255	108	35	the	the	DET
fbem-27255	108	36	value	value	NOUN
fbem-27255	108	37	is	be	AUX
fbem-27255	108	38	2.89	2.89	NUM
fbem-27255	108	39	%	%	NOUN
fbem-27255	108	40	.	.	PUNCT
fbem-27255	109	1	through	through	ADP
fbem-27255	109	2	the	the	DET
fbem-27255	109	3	guotai	guotai	NOUN
fbem-27255	109	4	'	'	PUNCT
fbem-27255	109	5	an	an	DET
fbem-27255	109	6	database	database	NOUN
fbem-27255	109	7	,	,	PUNCT
fbem-27255	109	8	the	the	DET
fbem-27255	109	9	average	average	ADJ
fbem-27255	109	10	return	return	NOUN
fbem-27255	109	11	rate	rate	NOUN
fbem-27255	109	12	of	of	ADP
fbem-27255	109	13	shanghai	shanghai	PROPN
fbem-27255	109	14	stock	stock	PROPN
fbem-27255	109	15	exchange	exchange	PROPN
fbem-27255	109	16	index	index	NOUN
fbem-27255	109	17	10	10	NUM
fbem-27255	109	18	-	-	PUNCT
fbem-27255	109	19	year	year	NOUN
fbem-27255	109	20	index	index	NOUN
fbem-27255	109	21	is	be	AUX
fbem-27255	109	22	taken	take	VERB
fbem-27255	109	23	as	as	ADP
fbem-27255	109	24	the	the	DET
fbem-27255	109	25	average	average	ADJ
fbem-27255	109	26	market	market	NOUN
fbem-27255	109	27	risk	risk	NOUN
fbem-27255	109	28	return	return	NOUN
fbem-27255	109	29	rate	rate	NOUN
fbem-27255	109	30	,	,	PUNCT
fbem-27255	109	31	and	and	CCONJ
fbem-27255	109	32	the	the	DET
fbem-27255	109	33	value	value	NOUN
fbem-27255	109	34	is	be	AUX
fbem-27255	109	35	8.07	8.07	NUM
fbem-27255	109	36	%	%	NOUN
fbem-27255	109	37	.	.	PUNCT
fbem-27255	110	1	according	accord	VERB
fbem-27255	110	2	to	to	ADP
fbem-27255	110	3	the	the	DET
fbem-27255	110	4	flush	flush	ADJ
fbem-27255	110	5	financial	financial	ADJ
fbem-27255	110	6	data	datum	NOUN
fbem-27255	110	7	terminal	terminal	NOUN
fbem-27255	110	8	,	,	PUNCT
fbem-27255	110	9	the	the	DET
fbem-27255	110	10	company	company	NOUN
fbem-27255	110	11	's	's	PART
fbem-27255	110	12	beta	beta	NOUN
fbem-27255	110	13	value	value	NOUN
fbem-27255	110	14	of	of	ADP
fbem-27255	110	15	nearly	nearly	ADV
fbem-27255	110	16	one	one	NUM
fbem-27255	110	17	year	year	NOUN
fbem-27255	110	18	is	be	AUX
fbem-27255	110	19	1.055	1.055	NUM
fbem-27255	110	20	,	,	PUNCT
fbem-27255	110	21	and	and	CCONJ
fbem-27255	110	22	the	the	DET
fbem-27255	110	23	final	final	ADJ
fbem-27255	110	24	calculated	calculate	VERB
fbem-27255	110	25	risk	risk	NOUN
fbem-27255	110	26	return	return	NOUN
fbem-27255	110	27	rate	rate	NOUN
fbem-27255	110	28	is	be	AUX
fbem-27255	110	29	8.35	8.35	NUM
fbem-27255	110	30	%	%	NOUN
fbem-27255	110	31	.	.	PUNCT
fbem-27255	111	1	(	(	PUNCT
fbem-27255	111	2	2	2	X
fbem-27255	111	3	)	)	PUNCT
fbem-27255	111	4	calculate	calculate	VERB
fbem-27255	111	5	the	the	DET
fbem-27255	111	6	discount	discount	NOUN
fbem-27255	111	7	rate	rate	NOUN
fbem-27255	111	8	of	of	ADP
fbem-27255	111	9	data	data	NOUN
fbem-27255	111	10	assets	asset	NOUN
fbem-27255	111	11	in	in	ADP
fbem-27255	111	12	this	this	DET
fbem-27255	111	13	paper	paper	NOUN
fbem-27255	111	14	,	,	PUNCT
fbem-27255	111	15	the	the	DET
fbem-27255	111	16	intangible	intangible	ADJ
fbem-27255	111	17	asset	asset	NOUN
fbem-27255	111	18	risk	risk	NOUN
fbem-27255	111	19	premium	premium	NOUN
fbem-27255	111	20	method	method	NOUN
fbem-27255	111	21	is	be	AUX
fbem-27255	111	22	used	use	VERB
fbem-27255	111	23	to	to	PART
fbem-27255	111	24	measure	measure	VERB
fbem-27255	111	25	the	the	DET
fbem-27255	111	26	discount	discount	NOUN
fbem-27255	111	27	rate	rate	NOUN
fbem-27255	111	28	of	of	ADP
fbem-27255	111	29	target	target	NOUN
fbem-27255	111	30	data	datum	NOUN
fbem-27255	111	31	assets	asset	NOUN
fbem-27255	111	32	,	,	PUNCT
fbem-27255	111	33	and	and	CCONJ
fbem-27255	111	34	the	the	DET
fbem-27255	111	35	specific	specific	ADJ
fbem-27255	111	36	risk	risk	NOUN
fbem-27255	111	37	of	of	ADP
fbem-27255	111	38	data	datum	NOUN
fbem-27255	111	39	assets	asset	NOUN
fbem-27255	111	40	is	be	AUX
fbem-27255	111	41	considered	consider	VERB
fbem-27255	111	42	on	on	ADP
fbem-27255	111	43	the	the	DET
fbem-27255	111	44	basis	basis	NOUN
fbem-27255	111	45	of	of	ADP
fbem-27255	111	46	the	the	DET
fbem-27255	111	47	enterprise	enterprise	NOUN
fbem-27255	111	48	's	's	PART
fbem-27255	111	49	own	own	ADJ
fbem-27255	111	50	risk	risk	NOUN
fbem-27255	111	51	return	return	NOUN
fbem-27255	111	52	rate	rate	NOUN
fbem-27255	111	53	,	,	PUNCT
fbem-27255	111	54	and	and	CCONJ
fbem-27255	111	55	the	the	DET
fbem-27255	111	56	enterprise	enterprise	NOUN
fbem-27255	111	57	discount	discount	NOUN
fbem-27255	111	58	rate	rate	NOUN
fbem-27255	111	59	is	be	AUX
fbem-27255	111	60	calculated	calculate	VERB
fbem-27255	111	61	by	by	ADP
fbem-27255	111	62	adding	add	VERB
fbem-27255	111	63	the	the	DET
fbem-27255	111	64	two	two	NUM
fbem-27255	111	65	.	.	PUNCT
fbem-27255	112	1	based	base	VERB
fbem-27255	112	2	on	on	ADP
fbem-27255	112	3	the	the	DET
fbem-27255	112	4	situation	situation	NOUN
fbem-27255	112	5	of	of	ADP
fbem-27255	112	6	peer	peer	NOUN
fbem-27255	112	7	companies	company	NOUN
fbem-27255	112	8	and	and	CCONJ
fbem-27255	112	9	the	the	DET
fbem-27255	112	10	data	data	NOUN
fbem-27255	112	11	protection	protection	NOUN
fbem-27255	112	12	of	of	ADP
fbem-27255	112	13	current	current	ADJ
fbem-27255	112	14	large	large	ADJ
fbem-27255	112	15	internet	internet	NOUN
fbem-27255	112	16	companies	company	NOUN
fbem-27255	112	17	,	,	PUNCT
fbem-27255	112	18	the	the	DET
fbem-27255	112	19	specific	specific	ADJ
fbem-27255	112	20	risk	risk	NOUN
fbem-27255	112	21	return	return	NOUN
fbem-27255	112	22	rate	rate	NOUN
fbem-27255	112	23	of	of	ADP
fbem-27255	112	24	enterprise	enterprise	NOUN
fbem-27255	112	25	data	data	NOUN
fbem-27255	112	26	assets	asset	NOUN
fbem-27255	112	27	is	be	AUX
fbem-27255	112	28	determined	determine	VERB
fbem-27255	112	29	to	to	PART
fbem-27255	112	30	be	be	AUX
fbem-27255	112	31	6.24	6.24	NUM
fbem-27255	112	32	%	%	NOUN
fbem-27255	112	33	.	.	PUNCT
fbem-27255	113	1	finally	finally	ADV
fbem-27255	113	2	,	,	PUNCT
fbem-27255	113	3	the	the	DET
fbem-27255	113	4	discount	discount	NOUN
fbem-27255	113	5	rate	rate	NOUN
fbem-27255	113	6	of	of	ADP
fbem-27255	113	7	this	this	DET
fbem-27255	113	8	case	case	NOUN
fbem-27255	113	9	=	=	PUNCT
fbem-27255	113	10	the	the	DET
fbem-27255	113	11	overall	overall	ADJ
fbem-27255	113	12	enterprise	enterprise	NOUN
fbem-27255	113	13	investment	investment	NOUN
fbem-27255	113	14	risk	risk	NOUN
fbem-27255	113	15	return	return	NOUN
fbem-27255	113	16	rate	rate	NOUN
fbem-27255	113	17	+	+	CCONJ
fbem-27255	113	18	the	the	DET
fbem-27255	113	19	data	datum	NOUN
fbem-27255	113	20	asset	asset	NOUN
fbem-27255	113	21	specific	specific	ADJ
fbem-27255	113	22	risk	risk	NOUN
fbem-27255	113	23	return	return	NOUN
fbem-27255	113	24	rate	rate	NOUN
fbem-27255	113	25	=	=	NOUN
fbem-27255	113	26	14.59	14.59	NUM
fbem-27255	113	27	%	%	NOUN
fbem-27255	113	28	4.5	4.5	NUM
fbem-27255	113	29	.	.	PUNCT
fbem-27255	114	1	calculation	calculation	NOUN
fbem-27255	114	2	of	of	ADP
fbem-27255	114	3	data	datum	NOUN
fbem-27255	114	4	assets	asset	NOUN
fbem-27255	114	5	by	by	ADP
fbem-27255	114	6	bringing	bring	VERB
fbem-27255	114	7	in	in	ADP
fbem-27255	114	8	the	the	DET
fbem-27255	114	9	above	above	ADJ
fbem-27255	114	10	data	datum	NOUN
fbem-27255	114	11	,	,	PUNCT
fbem-27255	114	12	the	the	DET
fbem-27255	114	13	value	value	NOUN
fbem-27255	114	14	of	of	ADP
fbem-27255	114	15	x	x	PROPN
fbem-27255	114	16	company	company	NOUN
fbem-27255	114	17	's	's	PART
fbem-27255	114	18	data	datum	NOUN
fbem-27255	114	19	assets	asset	NOUN
fbem-27255	114	20	is	be	AUX
fbem-27255	114	21	758.9965	758.9965	NUM
fbem-27255	114	22	million	million	NUM
fbem-27255	114	23	yuan	yuan	NOUN
fbem-27255	114	24	.	.	PUNCT
fbem-27255	115	1	5	5	X
fbem-27255	115	2	.	.	X
fbem-27255	115	3	evaluation	evaluation	NOUN
fbem-27255	115	4	results	result	NOUN
fbem-27255	115	5	according	accord	VERB
fbem-27255	115	6	to	to	ADP
fbem-27255	115	7	the	the	DET
fbem-27255	115	8	company	company	NOUN
fbem-27255	115	9	's	's	PART
fbem-27255	115	10	annual	annual	ADJ
fbem-27255	115	11	report	report	NOUN
fbem-27255	115	12	for	for	ADP
fbem-27255	115	13	2023	2023	NUM
fbem-27255	115	14	,	,	PUNCT
fbem-27255	115	15	the	the	DET
fbem-27255	115	16	data	datum	NOUN
fbem-27255	115	17	shows	show	VERB
fbem-27255	115	18	that	that	SCONJ
fbem-27255	115	19	the	the	DET
fbem-27255	115	20	monthly	monthly	ADJ
fbem-27255	115	21	active	active	ADJ
fbem-27255	115	22	users	user	NOUN
fbem-27255	115	23	of	of	ADP
fbem-27255	115	24	the	the	DET
fbem-27255	115	25	mobile	mobile	ADJ
fbem-27255	115	26	platform	platform	NOUN
fbem-27255	115	27	have	have	AUX
fbem-27255	115	28	reached	reach	VERB
fbem-27255	115	29	248	248	NUM
fbem-27255	115	30	million	million	NUM
fbem-27255	115	31	,	,	PUNCT
fbem-27255	115	32	while	while	SCONJ
fbem-27255	115	33	the	the	DET
fbem-27255	115	34	monthly	monthly	ADJ
fbem-27255	115	35	active	active	ADJ
fbem-27255	115	36	users	user	NOUN
fbem-27255	115	37	of	of	ADP
fbem-27255	115	38	the	the	DET
fbem-27255	115	39	pc	pc	NOUN
fbem-27255	115	40	side	side	NOUN
fbem-27255	115	41	are	be	AUX
fbem-27255	115	42	154	154	NUM
fbem-27255	115	43	million	million	NUM
fbem-27255	115	44	,	,	PUNCT
fbem-27255	115	45	and	and	CCONJ
fbem-27255	115	46	the	the	DET
fbem-27255	115	47	two	two	NUM
fbem-27255	115	48	data	datum	NOUN
fbem-27255	115	49	are	be	AUX
fbem-27255	115	50	added	add	VERB
fbem-27255	115	51	together	together	ADV
fbem-27255	115	52	,	,	PUNCT
fbem-27255	115	53	the	the	DET
fbem-27255	115	54	overall	overall	ADJ
fbem-27255	115	55	monthly	monthly	ADJ
fbem-27255	115	56	active	active	ADJ
fbem-27255	115	57	users	user	NOUN
fbem-27255	115	58	are	be	AUX
fbem-27255	115	59	as	as	ADV
fbem-27255	115	60	high	high	ADJ
fbem-27255	115	61	as	as	ADP
fbem-27255	115	62	412	412	NUM
fbem-27255	115	63	million	million	NUM
fbem-27255	115	64	.	.	PUNCT
fbem-27255	116	1	based	base	VERB
fbem-27255	116	2	on	on	ADP
fbem-27255	116	3	this	this	DET
fbem-27255	116	4	large	large	ADJ
fbem-27255	116	5	user	user	NOUN
fbem-27255	116	6	base	base	NOUN
fbem-27255	116	7	,	,	PUNCT
fbem-27255	116	8	it	it	PRON
fbem-27255	116	9	is	be	AUX
fbem-27255	116	10	reasonable	reasonable	ADJ
fbem-27255	116	11	to	to	PART
fbem-27255	116	12	assume	assume	VERB
fbem-27255	116	13	that	that	SCONJ
fbem-27255	116	14	the	the	DET
fbem-27255	116	15	total	total	ADJ
fbem-27255	116	16	data	datum	NOUN
fbem-27255	116	17	of	of	ADP
fbem-27255	116	18	company	company	NOUN
fbem-27255	116	19	x	x	PUNCT
fbem-27255	116	20	is	be	AUX
fbem-27255	116	21	about	about	ADV
fbem-27255	116	22	400	400	NUM
fbem-27255	116	23	million	million	NUM
fbem-27255	116	24	records	record	NOUN
fbem-27255	116	25	.	.	PUNCT
fbem-27255	117	1	further	far	ADV
fbem-27255	117	2	,	,	PUNCT
fbem-27255	117	3	if	if	SCONJ
fbem-27255	117	4	the	the	DET
fbem-27255	117	5	value	value	NOUN
fbem-27255	117	6	of	of	ADP
fbem-27255	117	7	each	each	DET
fbem-27255	117	8	piece	piece	NOUN
fbem-27255	117	9	of	of	ADP
fbem-27255	117	10	data	datum	NOUN
fbem-27255	117	11	is	be	AUX
fbem-27255	117	12	estimated	estimate	VERB
fbem-27255	117	13	at	at	ADP
fbem-27255	117	14	1.8	1.8	NUM
fbem-27255	117	15	yuan	yuan	NOUN
fbem-27255	117	16	,	,	PUNCT
fbem-27255	117	17	the	the	DET
fbem-27255	117	18	following	follow	VERB
fbem-27255	117	19	economic	economic	ADJ
fbem-27255	117	20	analysis	analysis	NOUN
fbem-27255	117	21	can	can	AUX
fbem-27255	117	22	be	be	AUX
fbem-27255	117	23	performed	perform	VERB
fbem-27255	117	24	.	.	PUNCT
fbem-27255	118	1	the	the	DET
fbem-27255	118	2	annual	annual	ADJ
fbem-27255	118	3	report	report	NOUN
fbem-27255	118	4	also	also	ADV
fbem-27255	118	5	revealed	reveal	VERB
fbem-27255	118	6	that	that	SCONJ
fbem-27255	118	7	the	the	DET
fbem-27255	118	8	company	company	NOUN
fbem-27255	118	9	spent	spend	VERB
fbem-27255	118	10	97.6	97.6	NUM
fbem-27255	118	11	million	million	NUM
fbem-27255	118	12	yuan	yuan	NOUN
fbem-27255	118	13	on	on	ADP
fbem-27255	118	14	publicity	publicity	NOUN
fbem-27255	118	15	and	and	CCONJ
fbem-27255	118	16	promotion	promotion	NOUN
fbem-27255	118	17	in	in	ADP
fbem-27255	118	18	2023	2023	NUM
fbem-27255	118	19	.	.	PUNCT
fbem-27255	119	1	it	it	PRON
fbem-27255	119	2	is	be	AUX
fbem-27255	119	3	worth	worth	ADJ
fbem-27255	119	4	noting	note	VERB
fbem-27255	119	5	that	that	SCONJ
fbem-27255	119	6	the	the	DET
fbem-27255	119	7	total	total	ADJ
fbem-27255	119	8	number	number	NOUN
fbem-27255	119	9	of	of	ADP
fbem-27255	119	10	monthly	monthly	ADJ
fbem-27255	119	11	active	active	ADJ
fbem-27255	119	12	users	user	NOUN
fbem-27255	119	13	across	across	ADP
fbem-27255	119	14	the	the	DET
fbem-27255	119	15	mobile	mobile	ADJ
fbem-27255	119	16	platform	platform	NOUN
fbem-27255	119	17	's	's	PART
fbem-27255	119	18	product	product	NOUN
fbem-27255	119	19	line	line	NOUN
fbem-27255	119	20	increased	increase	VERB
fbem-27255	119	21	by	by	ADP
fbem-27255	119	22	about	about	ADV
fbem-27255	119	23	100	100	NUM
fbem-27255	119	24	million	million	NUM
fbem-27255	119	25	during	during	ADP
fbem-27255	119	26	the	the	DET
fbem-27255	119	27	year	year	NOUN
fbem-27255	119	28	.	.	PUNCT
fbem-27255	120	1	from	from	ADP
fbem-27255	120	2	this	this	PRON
fbem-27255	120	3	,	,	PUNCT
fbem-27255	120	4	we	we	PRON
fbem-27255	120	5	can	can	AUX
fbem-27255	120	6	calculate	calculate	VERB
fbem-27255	120	7	that	that	SCONJ
fbem-27255	120	8	the	the	DET
fbem-27255	120	9	promotional	promotional	ADJ
fbem-27255	120	10	cost	cost	NOUN
fbem-27255	120	11	for	for	ADP
fbem-27255	120	12	each	each	DET
fbem-27255	120	13	new	new	ADJ
fbem-27255	120	14	monthly	monthly	ADJ
fbem-27255	120	15	active	active	ADJ
fbem-27255	120	16	user	user	NOUN
fbem-27255	120	17	is	be	AUX
fbem-27255	120	18	about	about	ADV
fbem-27255	120	19	1	1	NUM
fbem-27255	120	20	rmb	rmb	NOUN
fbem-27255	120	21	.	.	PUNCT
fbem-27255	121	1	combining	combine	VERB
fbem-27255	121	2	this	this	DET
fbem-27255	121	3	cost	cost	NOUN
fbem-27255	121	4	with	with	ADP
fbem-27255	121	5	the	the	DET
fbem-27255	121	6	construction	construction	NOUN
fbem-27255	121	7	cost	cost	NOUN
fbem-27255	121	8	and	and	CCONJ
fbem-27255	121	9	management	management	NOUN
fbem-27255	121	10	cost	cost	NOUN
fbem-27255	121	11	invested	invest	VERB
fbem-27255	121	12	by	by	ADP
fbem-27255	121	13	the	the	DET
fbem-27255	121	14	enterprise	enterprise	NOUN
fbem-27255	121	15	to	to	PART
fbem-27255	121	16	build	build	VERB
fbem-27255	121	17	and	and	CCONJ
fbem-27255	121	18	manage	manage	VERB
fbem-27255	121	19	its	its	PRON
fbem-27255	121	20	own	own	ADJ
fbem-27255	121	21	information	information	NOUN
fbem-27255	121	22	system	system	NOUN
fbem-27255	121	23	,	,	PUNCT
fbem-27255	121	24	we	we	PRON
fbem-27255	121	25	can	can	AUX
fbem-27255	121	26	conclude	conclude	VERB
fbem-27255	121	27	that	that	SCONJ
fbem-27255	121	28	the	the	DET
fbem-27255	121	29	comprehensive	comprehensive	ADJ
fbem-27255	121	30	cost	cost	NOUN
fbem-27255	121	31	of	of	ADP
fbem-27255	121	32	each	each	DET
fbem-27255	121	33	new	new	ADJ
fbem-27255	121	34	user	user	NOUN
fbem-27255	121	35	of	of	ADP
fbem-27255	121	36	the	the	DET
fbem-27255	121	37	enterprise	enterprise	NOUN
fbem-27255	121	38	is	be	AUX
fbem-27255	121	39	about	about	ADV
fbem-27255	121	40	2	2	NUM
fbem-27255	121	41	yuan	yuan	NOUN
fbem-27255	121	42	.	.	PUNCT
fbem-27255	122	1	this	this	DET
fbem-27255	122	2	calculation	calculation	NOUN
fbem-27255	122	3	result	result	NOUN
fbem-27255	122	4	is	be	AUX
fbem-27255	122	5	consistent	consistent	ADJ
fbem-27255	122	6	with	with	ADP
fbem-27255	122	7	the	the	DET
fbem-27255	122	8	conclusion	conclusion	NOUN
fbem-27255	122	9	obtained	obtain	VERB
fbem-27255	122	10	through	through	ADP
fbem-27255	122	11	case	case	NOUN
fbem-27255	122	12	evaluation	evaluation	NOUN
fbem-27255	122	13	,	,	PUNCT
fbem-27255	122	14	thus	thus	ADV
fbem-27255	122	15	verifying	verify	VERB
fbem-27255	122	16	the	the	DET
fbem-27255	122	17	practical	practical	ADJ
fbem-27255	122	18	feasibility	feasibility	NOUN
fbem-27255	122	19	and	and	CCONJ
fbem-27255	122	20	accuracy	accuracy	NOUN
fbem-27255	122	21	of	of	ADP
fbem-27255	122	22	the	the	DET
fbem-27255	122	23	model	model	NOUN
fbem-27255	122	24	used	use	VERB
fbem-27255	122	25	.	.	PUNCT
fbem-27255	123	1	according	accord	VERB
fbem-27255	123	2	to	to	ADP
fbem-27255	123	3	the	the	DET
fbem-27255	123	4	evaluation	evaluation	NOUN
fbem-27255	123	5	results	result	NOUN
fbem-27255	123	6	,	,	PUNCT
fbem-27255	123	7	the	the	DET
fbem-27255	123	8	value	value	NOUN
fbem-27255	123	9	of	of	ADP
fbem-27255	123	10	data	data	NOUN
fbem-27255	123	11	assets	asset	NOUN
fbem-27255	123	12	of	of	ADP
fbem-27255	123	13	x	x	SYM
fbem-27255	123	14	company	company	NOUN
fbem-27255	123	15	accounts	account	VERB
fbem-27255	123	16	for	for	ADP
fbem-27255	123	17	about	about	ADV
fbem-27255	123	18	11	11	NUM
fbem-27255	123	19	%	%	NOUN
fbem-27255	123	20	of	of	ADP
fbem-27255	123	21	its	its	PRON
fbem-27255	123	22	total	total	ADJ
fbem-27255	123	23	book	book	NOUN
fbem-27255	123	24	assets	asset	NOUN
fbem-27255	123	25	,	,	PUNCT
fbem-27255	123	26	which	which	PRON
fbem-27255	123	27	indicates	indicate	VERB
fbem-27255	123	28	that	that	SCONJ
fbem-27255	123	29	data	datum	NOUN
fbem-27255	123	30	assets	asset	NOUN
fbem-27255	123	31	have	have	VERB
fbem-27255	123	32	a	a	DET
fbem-27255	123	33	high	high	ADJ
fbem-27255	123	34	value	value	NOUN
fbem-27255	123	35	content	content	NOUN
fbem-27255	123	36	.	.	PUNCT
fbem-27255	124	1	however	however	ADV
fbem-27255	124	2	,	,	PUNCT
fbem-27255	124	3	the	the	DET
fbem-27255	124	4	development	development	NOUN
fbem-27255	124	5	and	and	CCONJ
fbem-27255	124	6	utilization	utilization	NOUN
fbem-27255	124	7	of	of	ADP
fbem-27255	124	8	data	data	NOUN
fbem-27255	124	9	assets	asset	NOUN
fbem-27255	124	10	by	by	ADP
fbem-27255	124	11	enterprises	enterprise	NOUN
fbem-27255	124	12	is	be	AUX
fbem-27255	124	13	not	not	PART
fbem-27255	124	14	enough	enough	ADJ
fbem-27255	124	15	.	.	PUNCT
fbem-27255	125	1	specifically	specifically	ADV
fbem-27255	125	2	,	,	PUNCT
fbem-27255	125	3	the	the	DET
fbem-27255	125	4	percentage	percentage	NOUN
fbem-27255	125	5	of	of	ADP
fbem-27255	125	6	paying	pay	VERB
fbem-27255	125	7	users	user	NOUN
fbem-27255	125	8	is	be	AUX
fbem-27255	125	9	still	still	ADV
fbem-27255	125	10	relatively	relatively	ADV
fbem-27255	125	11	low	low	ADJ
fbem-27255	125	12	compared	compare	VERB
fbem-27255	125	13	to	to	ADP
fbem-27255	125	14	the	the	DET
fbem-27255	125	15	company	company	NOUN
fbem-27255	125	16	's	's	PART
fbem-27255	125	17	overall	overall	ADJ
fbem-27255	125	18	monthly	monthly	ADJ
fbem-27255	125	19	active	active	ADJ
fbem-27255	125	20	users	user	NOUN
fbem-27255	125	21	.	.	PUNCT
fbem-27255	126	1	looking	look	VERB
fbem-27255	126	2	ahead	ahead	ADV
fbem-27255	126	3	,	,	PUNCT
fbem-27255	126	4	as	as	SCONJ
fbem-27255	126	5	the	the	DET
fbem-27255	126	6	strategic	strategic	ADJ
fbem-27255	126	7	layout	layout	NOUN
fbem-27255	126	8	in	in	ADP
fbem-27255	126	9	the	the	DET
fbem-27255	126	10	"	"	PUNCT
fbem-27255	126	11	cloud	cloud	ADJ
fbem-27255	126	12	"	"	PUNCT
fbem-27255	126	13	space	space	NOUN
fbem-27255	126	14	gradually	gradually	ADV
fbem-27255	126	15	unfolds	unfold	VERB
fbem-27255	126	16	,	,	PUNCT
fbem-27255	126	17	enterprises	enterprise	NOUN
fbem-27255	126	18	should	should	AUX
fbem-27255	126	19	pay	pay	VERB
fbem-27255	126	20	more	more	ADJ
fbem-27255	126	21	attention	attention	NOUN
fbem-27255	126	22	to	to	ADP
fbem-27255	126	23	45	45	NUM
fbem-27255	126	24	the	the	DET
fbem-27255	126	25	value	value	NOUN
fbem-27255	126	26	of	of	ADP
fbem-27255	126	27	data	datum	NOUN
fbem-27255	126	28	assets	asset	NOUN
fbem-27255	126	29	,	,	PUNCT
fbem-27255	126	30	and	and	CCONJ
fbem-27255	126	31	actively	actively	ADV
fbem-27255	126	32	take	take	VERB
fbem-27255	126	33	measures	measure	NOUN
fbem-27255	126	34	to	to	PART
fbem-27255	126	35	increase	increase	VERB
fbem-27255	126	36	the	the	DET
fbem-27255	126	37	number	number	NOUN
fbem-27255	126	38	of	of	ADP
fbem-27255	126	39	paying	pay	VERB
fbem-27255	126	40	users	user	NOUN
fbem-27255	126	41	and	and	CCONJ
fbem-27255	126	42	pay	pay	VERB
fbem-27255	126	43	conversion	conversion	NOUN
fbem-27255	126	44	rates	rate	NOUN
fbem-27255	126	45	.	.	PUNCT
fbem-27255	127	1	through	through	ADP
fbem-27255	127	2	these	these	DET
fbem-27255	127	3	efforts	effort	NOUN
fbem-27255	127	4	,	,	PUNCT
fbem-27255	127	5	we	we	PRON
fbem-27255	127	6	can	can	AUX
fbem-27255	127	7	not	not	PART
fbem-27255	127	8	only	only	ADV
fbem-27255	127	9	ensure	ensure	VERB
fbem-27255	127	10	the	the	DET
fbem-27255	127	11	preservation	preservation	NOUN
fbem-27255	127	12	and	and	CCONJ
fbem-27255	127	13	appreciation	appreciation	NOUN
fbem-27255	127	14	of	of	ADP
fbem-27255	127	15	data	datum	NOUN
fbem-27255	127	16	assets	asset	NOUN
fbem-27255	127	17	,	,	PUNCT
fbem-27255	127	18	but	but	CCONJ
fbem-27255	127	19	also	also	ADV
fbem-27255	127	20	provide	provide	VERB
fbem-27255	127	21	strong	strong	ADJ
fbem-27255	127	22	support	support	NOUN
fbem-27255	127	23	for	for	ADP
fbem-27255	127	24	the	the	DET
fbem-27255	127	25	sustainable	sustainable	ADJ
fbem-27255	127	26	development	development	NOUN
fbem-27255	127	27	of	of	ADP
fbem-27255	127	28	enterprises	enterprise	NOUN
fbem-27255	127	29	.	.	PUNCT
fbem-27255	128	1	references	reference	NOUN
fbem-27255	128	2	[	[	X
fbem-27255	128	3	1	1	NUM
fbem-27255	128	4	]	]	PUNCT
fbem-27255	128	5	ebihara	ebihara	NOUN
fbem-27255	128	6	t.	t.	PROPN
fbem-27255	128	7	a	a	DET
fbem-27255	128	8	study	study	NOUN
fbem-27255	128	9	of	of	ADP
fbem-27255	128	10	asset	asset	NOUN
fbem-27255	128	11	valuation	valuation	NOUN
fbem-27255	128	12	methods	method	NOUN
fbem-27255	128	13	for	for	ADP
fbem-27255	128	14	road	road	NOUN
fbem-27255	128	15	structure	structure	NOUN
fbem-27255	129	1	[	[	X
fbem-27255	129	2	j	j	X
fbem-27255	129	3	]	]	X
fbem-27255	129	4	.	.	PUNCT
fbem-27255	130	1	journal	journal	PROPN
fbem-27255	130	2	of	of	ADP
fbem-27255	130	3	construction	construction	NOUN
fbem-27255	130	4	management	management	NOUN
fbem-27255	130	5	,	,	PUNCT
fbem-27255	130	6	jsce	jsce	NOUN
fbem-27255	130	7	,	,	PUNCT
fbem-27255	130	8	2007	2007	NUM
fbem-27255	130	9	,	,	PUNCT
fbem-27255	130	10	1435	1435	NUM
fbem-27255	130	11	-	-	SYM
fbem-27255	130	12	44	44	NUM
fbem-27255	130	13	.	.	PUNCT
fbem-27255	131	1	[	[	X
fbem-27255	131	2	2	2	NUM
fbem-27255	131	3	]	]	PUNCT
fbem-27255	131	4	foroughi	foroughi	PROPN
fbem-27255	131	5	f.	f.	PROPN
fbem-27255	131	6	information	information	PROPN
fbem-27255	131	7	asset	asset	NOUN
fbem-27255	131	8	valuation	valuation	NOUN
fbem-27255	131	9	method	method	NOUN
fbem-27255	131	10	for	for	ADP
fbem-27255	131	11	information	information	NOUN
fbem-27255	131	12	technology	technology	NOUN
fbem-27255	131	13	security	security	NOUN
fbem-27255	131	14	risk	risk	NOUN
fbem-27255	131	15	assessment	assessment	NOUN
fbem-27255	132	1	[	[	X
fbem-27255	132	2	j	j	X
fbem-27255	132	3	]	]	X
fbem-27255	132	4	.	.	PUNCT
fbem-27255	133	1	lecture	lecture	NOUN
fbem-27255	133	2	notes	note	NOUN
fbem-27255	133	3	in	in	ADP
fbem-27255	133	4	engineering	engineering	NOUN
fbem-27255	133	5	and	and	CCONJ
fbem-27255	133	6	computer	computer	NOUN
fbem-27255	133	7	science	science	NOUN
fbem-27255	133	8	,	,	PUNCT
fbem-27255	133	9	2008	2008	NUM
fbem-27255	133	10	,	,	PUNCT
fbem-27255	133	11	2170(1):576	2170(1):576	NUM
fbem-27255	133	12	.	.	PUNCT
fbem-27255	134	1	[	[	X
fbem-27255	134	2	3	3	NUM
fbem-27255	134	3	]	]	X
fbem-27255	134	4	breier	breier	NOUN
fbem-27255	134	5	j.	j.	PROPN
fbem-27255	134	6	asset	asset	PROPN
fbem-27255	134	7	valuation	valuation	NOUN
fbem-27255	134	8	method	method	NOUN
fbem-27255	134	9	for	for	ADP
fbem-27255	134	10	dependent	dependent	ADJ
fbem-27255	134	11	entities	entity	NOUN
fbem-27255	135	1	[	[	X
fbem-27255	135	2	j	j	X
fbem-27255	135	3	]	]	X
fbem-27255	135	4	.	.	PUNCT
fbem-27255	136	1	j.	j.	PROPN
fbem-27255	136	2	internet	internet	PROPN
fbem-27255	136	3	serv	serv	PROPN
fbem-27255	136	4	.	.	PUNCT
fbem-27255	136	5	inf	inf	PROPN
fbem-27255	136	6	.	.	PUNCT
fbem-27255	136	7	secur	secur	PROPN
fbem-27255	136	8	.	.	PUNCT
fbem-27255	136	9	,	,	PUNCT
fbem-27255	136	10	2014	2014	NUM
fbem-27255	136	11	,	,	PUNCT
fbem-27255	136	12	4(3):72	4(3):72	PROPN
fbem-27255	136	13	-	-	SYM
fbem-27255	136	14	81	81	NUM
fbem-27255	136	15	.	.	PUNCT
fbem-27255	137	1	[	[	X
fbem-27255	137	2	4	4	NUM
fbem-27255	137	3	]	]	ADJ
fbem-27255	137	4	ghiță	ghiță	NOUN
fbem-27255	137	5	-	-	PUNCT
fbem-27255	137	6	mitrescu	mitrescu	NOUN
fbem-27255	137	7	s.	s.	PROPN
fbem-27255	137	8	the	the	DET
fbem-27255	137	9	adjusted	adjust	VERB
fbem-27255	137	10	net	net	ADJ
fbem-27255	137	11	asset	asset	NOUN
fbem-27255	137	12	valuation	valuation	NOUN
fbem-27255	137	13	method	method	NOUN
fbem-27255	137	14	–	–	PUNCT
fbem-27255	137	15	connecting	connect	VERB
fbem-27255	137	16	the	the	DET
fbem-27255	137	17	dots	dot	NOUN
fbem-27255	137	18	between	between	ADP
fbem-27255	137	19	theory	theory	NOUN
fbem-27255	137	20	and	and	CCONJ
fbem-27255	137	21	practice	practice	NOUN
fbem-27255	137	22	[	[	X
fbem-27255	137	23	j	j	X
fbem-27255	137	24	]	]	X
fbem-27255	137	25	.	.	PUNCT
fbem-27255	138	1	ovidius	ovidius	PROPN
fbem-27255	138	2	university	university	NOUN
fbem-27255	138	3	annals	annal	NOUN
fbem-27255	138	4	:	:	PUNCT
fbem-27255	138	5	economic	economic	ADJ
fbem-27255	138	6	sciences	science	NOUN
fbem-27255	138	7	series	series	NOUN
fbem-27255	138	8	,	,	PUNCT
fbem-27255	138	9	2016	2016	NUM
fbem-27255	138	10	,	,	PUNCT
fbem-27255	138	11	xvi(1):521	xvi(1):521	PROPN
fbem-27255	138	12	-	-	SYM
fbem-27255	138	13	526	526	NUM
fbem-27255	138	14	.	.	PUNCT
fbem-27255	139	1	[	[	X
fbem-27255	139	2	5	5	X
fbem-27255	139	3	]	]	X
fbem-27255	139	4	krzysztof	krzysztof	PROPN
fbem-27255	139	5	g.	g.	PROPN
fbem-27255	139	6	the	the	DET
fbem-27255	139	7	bankrupt	bankrupt	ADJ
fbem-27255	139	8	entity	entity	NOUN
fbem-27255	139	9	’s	’s	PART
fbem-27255	139	10	assets	asset	NOUN
fbem-27255	139	11	valuation	valuation	NOUN
fbem-27255	139	12	methods	method	NOUN
fbem-27255	139	13	:	:	PUNCT
fbem-27255	139	14	polish	polish	ADJ
fbem-27255	139	15	approach	approach	NOUN
fbem-27255	139	16	[	[	X
fbem-27255	139	17	j	j	X
fbem-27255	139	18	]	]	X
fbem-27255	139	19	.	.	PUNCT
fbem-27255	140	1	investment	investment	NOUN
fbem-27255	140	2	m.	m.	NOUN
fbem-27255	141	1	[	[	X
fbem-27255	141	2	6	6	NUM
fbem-27255	141	3	]	]	X
fbem-27255	141	4	alexandre	alexandre	PROPN
fbem-27255	141	5	a.identifying	a.identifye	VERB
fbem-27255	141	6	outliers	outlier	NOUN
fbem-27255	141	7	in	in	ADP
fbem-27255	141	8	asset	asset	NOUN
fbem-27255	141	9	pricing	pricing	NOUN
fbem-27255	141	10	data	datum	NOUN
fbem-27255	141	11	with	with	ADP
fbem-27255	141	12	a	a	DET
fbem-27255	141	13	new	new	ADJ
fbem-27255	141	14	weighted	weight	VERB
fbem-27255	141	15	forward	forward	ADV
fbem-27255	141	16	search	search	NOUN
fbem-27255	141	17	estimator	estimator	NOUN
fbem-27255	141	18	[	[	X
fbem-27255	141	19	j	j	X
fbem-27255	141	20	]	]	X
fbem-27255	141	21	.	.	PUNCT
fbem-27255	142	1	revista	revista	PROPN
fbem-27255	142	2	contabilidade	contabilidade	PROPN
fbem-27255	142	3	&	&	CCONJ
fbem-27255	142	4	finanças	finanças	NOUN
fbem-27255	142	5	,	,	PUNCT
fbem-27255	142	6	2020	2020	NUM
fbem-27255	142	7	,	,	PUNCT
fbem-27255	142	8	31(84):458	31(84):458	NUM
fbem-27255	142	9	-	-	SYM
fbem-27255	142	10	472	472	NUM
fbem-27255	142	11	.	.	PUNCT
fbem-27255	143	1	[	[	X
fbem-27255	143	2	7	7	NUM
fbem-27255	143	3	]	]	X
fbem-27255	143	4	conrad	conrad	NOUN
fbem-27255	143	5	l.guidelines	l.guideline	VERB
fbem-27255	143	6	for	for	ADP
fbem-27255	143	7	asset	asset	NOUN
fbem-27255	143	8	pricing	pricing	NOUN
fbem-27255	143	9	research	research	NOUN
fbem-27255	143	10	using	use	VERB
fbem-27255	143	11	international	international	ADJ
fbem-27255	143	12	equity	equity	NOUN
fbem-27255	143	13	data	datum	NOUN
fbem-27255	143	14	from	from	ADP
fbem-27255	143	15	thomson	thomson	PROPN
fbem-27255	143	16	reuters	reuters	PROPN
fbem-27255	143	17	datastream	datastream	VERB
fbem-27255	143	18	[	[	X
fbem-27255	143	19	j	j	X
fbem-27255	143	20	]	]	X
fbem-27255	143	21	.	.	PUNCT
fbem-27255	144	1	journal	journal	PROPN
fbem-27255	144	2	of	of	ADP
fbem-27255	144	3	banking	banking	NOUN
fbem-27255	144	4	and	and	CCONJ
fbem-27255	144	5	finance	finance	NOUN
fbem-27255	144	6	,	,	PUNCT
fbem-27255	144	7	2021	2021	NUM
fbem-27255	144	8	,	,	PUNCT
fbem-27255	144	9	130	130	NUM
fbem-27255	144	10	.	.	PUNCT
fbem-27255	145	1	[	[	X
fbem-27255	145	2	8	8	NUM
fbem-27255	145	3	]	]	X
fbem-27255	145	4	daniel	daniel	PROPN
fbem-27255	145	5	b.asset	b.asset	PROPN
fbem-27255	145	6	pricing	pricing	NOUN
fbem-27255	145	7	with	with	ADP
fbem-27255	145	8	data	datum	NOUN
fbem-27255	145	9	revisions	revision	NOUN
fbem-27255	145	10	[	[	X
fbem-27255	145	11	j	j	X
fbem-27255	145	12	]	]	X
fbem-27255	145	13	.	.	PUNCT
fbem-27255	146	1	journal	journal	PROPN
fbem-27255	146	2	of	of	ADP
fbem-27255	146	3	financial	financial	ADJ
fbem-27255	146	4	markets	market	NOUN
fbem-27255	146	5	,	,	PUNCT
fbem-27255	146	6	2022	2022	NUM
fbem-27255	146	7	,	,	PUNCT
fbem-27255	146	8	59(pb	59(pb	NUM
fbem-27255	146	9	)	)	PUNCT
fbem-27255	146	10	.	.	PUNCT
fbem-27255	147	1	[	[	X
fbem-27255	147	2	9	9	NUM
fbem-27255	147	3	]	]	X
fbem-27255	147	4	mansoux	mansoux	NOUN
fbem-27255	147	5	j.carbon	j.carbon	NOUN
fbem-27255	147	6	data	datum	NOUN
fbem-27255	147	7	is	be	AUX
fbem-27255	147	8	n't	not	PART
fbem-27255	147	9	the	the	DET
fbem-27255	147	10	whole	whole	ADJ
fbem-27255	147	11	story	story	NOUN
fbem-27255	147	12	:	:	PUNCT
fbem-27255	147	13	a	a	DET
fbem-27255	147	14	price	price	NOUN
fbem-27255	147	15	signal	signal	NOUN
fbem-27255	147	16	approach	approach	NOUN
fbem-27255	147	17	to	to	PART
fbem-27255	147	18	measure	measure	VERB
fbem-27255	147	19	climate	climate	NOUN
fbem-27255	147	20	transition	transition	NOUN
fbem-27255	147	21	risk	risk	NOUN
fbem-27255	147	22	and	and	CCONJ
fbem-27255	147	23	improve	improve	VERB
fbem-27255	147	24	asset	asset	NOUN
fbem-27255	147	25	pricing	pricing	NOUN
fbem-27255	148	1	[	[	X
fbem-27255	148	2	j	j	X
fbem-27255	148	3	]	]	X
fbem-27255	148	4	.	.	PUNCT
fbem-27255	149	1	journal	journal	PROPN
fbem-27255	149	2	of	of	ADP
fbem-27255	149	3	climate	climate	NOUN
fbem-27255	149	4	finance	finance	NOUN
fbem-27255	149	5	,	,	PUNCT
fbem-27255	149	6	2024	2024	NUM
fbem-27255	149	7	,	,	PUNCT
fbem-27255	149	8	7100042-	7100042-	NUM
fbem-27255	149	9	.	.	PUNCT