id	sid	tid	token	lemma	pos
hssr-305	1	1	humanities	humanity	NOUN
hssr-305	1	2	and	and	CCONJ
hssr-305	1	3	social	social	ADJ
hssr-305	1	4	science	science	NOUN
hssr-305	1	5	research	research	NOUN
hssr-305	1	6	;	;	PUNCT
hssr-305	1	7	vol	vol	NOUN
hssr-305	1	8	.	.	NOUN
hssr-305	1	9	2	2	NUM
hssr-305	1	10	,	,	PUNCT
hssr-305	1	11	no	no	INTJ
hssr-305	1	12	.	.	NOUN
hssr-305	1	13	2	2	NUM
hssr-305	1	14	;	;	PUNCT
hssr-305	1	15	2019	2019	NUM
hssr-305	1	16	issn	issn	VERB
hssr-305	1	17	2576	2576	NUM
hssr-305	1	18	-	-	SYM
hssr-305	1	19	3024	3024	NUM
hssr-305	1	20	e	e	NOUN
hssr-305	1	21	-	-	NOUN
hssr-305	1	22	issn	issn	VERB
hssr-305	1	23	2576	2576	NUM
hssr-305	1	24	-	-	SYM
hssr-305	1	25	3032	3032	NUM
hssr-305	1	26	https://doi.org/10.30560/hssr.v2n2p17	https://doi.org/10.30560/hssr.v2n2p17	ADP
hssr-305	1	27	17	17	NUM
hssr-305	1	28	published	publish	VERB
hssr-305	1	29	by	by	ADP
hssr-305	1	30	ideas	idea	NOUN
hssr-305	1	31	spread	spread	VERB
hssr-305	1	32	analysis	analysis	NOUN
hssr-305	1	33	of	of	ADP
hssr-305	1	34	financial	financial	ADJ
hssr-305	1	35	statements	statement	NOUN
hssr-305	1	36	:	:	PUNCT
hssr-305	1	37	the	the	DET
hssr-305	1	38	importance	importance	NOUN
hssr-305	1	39	of	of	ADP
hssr-305	1	40	financial	financial	ADJ
hssr-305	1	41	indicators	indicator	NOUN
hssr-305	1	42	in	in	ADP
hssr-305	1	43	enterprise	enterprise	NOUN
hssr-305	1	44	petrit	petrit	NOUN
hssr-305	1	45	hasanaj1	hasanaj1	PROPN
hssr-305	1	46	&	&	CCONJ
hssr-305	1	47	beke	beke	PROPN
hssr-305	1	48	kuqi2	kuqi2	PROPN
hssr-305	1	49	1	1	NUM
hssr-305	1	50	iliria	iliria	NOUN
hssr-305	1	51	college	college	NOUN
hssr-305	1	52	,	,	PUNCT
hssr-305	1	53	management	management	NOUN
hssr-305	1	54	,	,	PUNCT
hssr-305	1	55	business	business	NOUN
hssr-305	1	56	and	and	CCONJ
hssr-305	1	57	economics	economic	NOUN
hssr-305	1	58	,	,	PUNCT
hssr-305	1	59	pristina	pristina	PROPN
hssr-305	1	60	,	,	PUNCT
hssr-305	1	61	kosovo	kosovo	PROPN
hssr-305	1	62	2	2	NUM
hssr-305	1	63	university	university	NOUN
hssr-305	1	64	"	"	PUNCT
hssr-305	1	65	haxhi	haxhi	NOUN
hssr-305	1	66	zeka	zeka	NOUN
hssr-305	1	67	"	"	PUNCT
hssr-305	1	68	,	,	PUNCT
hssr-305	1	69	tourism	tourism	NOUN
hssr-305	1	70	management	management	NOUN
hssr-305	1	71	,	,	PUNCT
hssr-305	1	72	peja	peja	PROPN
hssr-305	1	73	,	,	PUNCT
hssr-305	1	74	kosovo	kosovo	PROPN
hssr-305	1	75	correspondence	correspondence	NOUN
hssr-305	1	76	:	:	PUNCT
hssr-305	1	77	petrit	petrit	PROPN
hssr-305	1	78	hasanaj	hasanaj	PROPN
hssr-305	1	79	,	,	PUNCT
hssr-305	1	80	iliria	iliria	PROPN
hssr-305	1	81	college	college	PROPN
hssr-305	1	82	,	,	PUNCT
hssr-305	1	83	management	management	NOUN
hssr-305	1	84	,	,	PUNCT
hssr-305	1	85	business	business	NOUN
hssr-305	1	86	and	and	CCONJ
hssr-305	1	87	economics	economic	NOUN
hssr-305	1	88	,	,	PUNCT
hssr-305	1	89	pristina	pristina	PROPN
hssr-305	1	90	,	,	PUNCT
hssr-305	1	91	kosovo	kosovo	PROPN
hssr-305	1	92	.	.	PUNCT
hssr-305	2	1	email	email	NOUN
hssr-305	2	2	:	:	PUNCT
hssr-305	2	3	petrithasanaj	petrithasanaj	PROPN
hssr-305	2	4	gmail.com	gmail.com	X
hssr-305	2	5	received	receive	VERB
hssr-305	2	6	:	:	PUNCT
hssr-305	2	7	may	may	AUX
hssr-305	2	8	20	20	NUM
hssr-305	2	9	,	,	PUNCT
hssr-305	2	10	2019	2019	NUM
hssr-305	2	11	;	;	PUNCT
hssr-305	2	12	accepted	accept	VERB
hssr-305	2	13	:	:	PUNCT
hssr-305	2	14	june	june	PROPN
hssr-305	2	15	1	1	NUM
hssr-305	2	16	,	,	PUNCT
hssr-305	2	17	2019	2019	NUM
hssr-305	2	18	;	;	PUNCT
hssr-305	2	19	published	publish	VERB
hssr-305	2	20	:	:	PUNCT
hssr-305	2	21	june	june	PROPN
hssr-305	2	22	19	19	NUM
hssr-305	2	23	,	,	PUNCT
hssr-305	2	24	2019	2019	NUM
hssr-305	2	25	abstract	abstract	NOUN
hssr-305	2	26	the	the	DET
hssr-305	2	27	main	main	ADJ
hssr-305	2	28	purpose	purpose	NOUN
hssr-305	2	29	of	of	ADP
hssr-305	2	30	this	this	DET
hssr-305	2	31	study	study	NOUN
hssr-305	2	32	is	be	AUX
hssr-305	2	33	to	to	PART
hssr-305	2	34	determine	determine	VERB
hssr-305	2	35	,	,	PUNCT
hssr-305	2	36	forecast	forecast	VERB
hssr-305	2	37	and	and	CCONJ
hssr-305	2	38	evaluate	evaluate	VERB
hssr-305	2	39	the	the	DET
hssr-305	2	40	best	good	ADJ
hssr-305	2	41	of	of	ADP
hssr-305	2	42	economic	economic	ADJ
hssr-305	2	43	conditions	condition	NOUN
hssr-305	2	44	and	and	CCONJ
hssr-305	2	45	company	company	NOUN
hssr-305	2	46	’s	’s	PART
hssr-305	2	47	performance	performance	NOUN
hssr-305	2	48	in	in	ADP
hssr-305	2	49	the	the	DET
hssr-305	2	50	future	future	NOUN
hssr-305	2	51	.	.	PUNCT
hssr-305	3	1	the	the	DET
hssr-305	3	2	other	other	ADJ
hssr-305	3	3	purpose	purpose	NOUN
hssr-305	3	4	of	of	ADP
hssr-305	3	5	this	this	DET
hssr-305	3	6	study	study	NOUN
hssr-305	3	7	is	be	AUX
hssr-305	3	8	to	to	PART
hssr-305	3	9	analyze	analyze	VERB
hssr-305	3	10	the	the	DET
hssr-305	3	11	financial	financial	ADJ
hssr-305	3	12	statement	statement	NOUN
hssr-305	3	13	and	and	CCONJ
hssr-305	3	14	than	than	SCONJ
hssr-305	3	15	give	give	VERB
hssr-305	3	16	information	information	NOUN
hssr-305	3	17	for	for	ADP
hssr-305	3	18	financial	financial	ADJ
hssr-305	3	19	managers	manager	NOUN
hssr-305	3	20	to	to	PART
hssr-305	3	21	make	make	VERB
hssr-305	3	22	through	through	ADP
hssr-305	3	23	decisions	decision	NOUN
hssr-305	3	24	about	about	ADP
hssr-305	3	25	their	their	PRON
hssr-305	3	26	business	business	NOUN
hssr-305	3	27	.	.	PUNCT
hssr-305	4	1	the	the	DET
hssr-305	4	2	financial	financial	ADJ
hssr-305	4	3	statement	statement	NOUN
hssr-305	4	4	applies	apply	VERB
hssr-305	4	5	tools	tool	NOUN
hssr-305	4	6	,	,	PUNCT
hssr-305	4	7	analytical	analytical	ADJ
hssr-305	4	8	techniques	technique	NOUN
hssr-305	4	9	and	and	CCONJ
hssr-305	4	10	required	require	VERB
hssr-305	4	11	methods	method	NOUN
hssr-305	4	12	for	for	ADP
hssr-305	4	13	business	business	NOUN
hssr-305	4	14	analysis	analysis	NOUN
hssr-305	4	15	.	.	PUNCT
hssr-305	5	1	it	it	PRON
hssr-305	5	2	is	be	AUX
hssr-305	5	3	a	a	DET
hssr-305	5	4	diagnostic	diagnostic	ADJ
hssr-305	5	5	tool	tool	NOUN
hssr-305	5	6	for	for	ADP
hssr-305	5	7	evaluating	evaluate	VERB
hssr-305	5	8	financing	financing	NOUN
hssr-305	5	9	activities	activity	NOUN
hssr-305	5	10	,	,	PUNCT
hssr-305	5	11	investment	investment	NOUN
hssr-305	5	12	activities	activity	NOUN
hssr-305	5	13	and	and	CCONJ
hssr-305	5	14	operational	operational	ADJ
hssr-305	5	15	activities	activity	NOUN
hssr-305	5	16	as	as	ADV
hssr-305	5	17	well	well	ADV
hssr-305	5	18	as	as	ADP
hssr-305	5	19	an	an	DET
hssr-305	5	20	assessment	assessment	NOUN
hssr-305	5	21	tool	tool	NOUN
hssr-305	5	22	for	for	ADP
hssr-305	5	23	management	management	NOUN
hssr-305	5	24	decisions	decision	NOUN
hssr-305	5	25	and	and	CCONJ
hssr-305	5	26	other	other	ADJ
hssr-305	5	27	business	business	NOUN
hssr-305	5	28	decisions	decision	NOUN
hssr-305	5	29	.	.	PUNCT
hssr-305	6	1	the	the	DET
hssr-305	6	2	analysis	analysis	NOUN
hssr-305	6	3	of	of	ADP
hssr-305	6	4	financial	financial	ADJ
hssr-305	6	5	statements	statement	NOUN
hssr-305	6	6	,	,	PUNCT
hssr-305	6	7	respectively	respectively	ADV
hssr-305	6	8	the	the	DET
hssr-305	6	9	analysis	analysis	NOUN
hssr-305	6	10	of	of	ADP
hssr-305	6	11	the	the	DET
hssr-305	6	12	financial	financial	ADJ
hssr-305	6	13	reports	report	NOUN
hssr-305	6	14	are	be	AUX
hssr-305	6	15	used	use	VERB
hssr-305	6	16	by	by	ADP
hssr-305	6	17	managers	manager	NOUN
hssr-305	6	18	,	,	PUNCT
hssr-305	6	19	shareholders	shareholder	NOUN
hssr-305	6	20	,	,	PUNCT
hssr-305	6	21	investors	investor	NOUN
hssr-305	6	22	and	and	CCONJ
hssr-305	6	23	all	all	DET
hssr-305	6	24	other	other	ADJ
hssr-305	6	25	interested	interested	ADJ
hssr-305	6	26	parties	party	NOUN
hssr-305	6	27	regarding	regard	VERB
hssr-305	6	28	the	the	DET
hssr-305	6	29	company	company	NOUN
hssr-305	6	30	's	's	PART
hssr-305	6	31	state	state	NOUN
hssr-305	6	32	.	.	PUNCT
hssr-305	7	1	managers	manager	NOUN
hssr-305	7	2	use	use	VERB
hssr-305	7	3	financial	financial	ADJ
hssr-305	7	4	reports	report	NOUN
hssr-305	7	5	to	to	PART
hssr-305	7	6	see	see	VERB
hssr-305	7	7	the	the	DET
hssr-305	7	8	situation	situation	NOUN
hssr-305	7	9	in	in	ADP
hssr-305	7	10	which	which	PRON
hssr-305	7	11	the	the	DET
hssr-305	7	12	company	company	NOUN
hssr-305	7	13	stands	stand	VERB
hssr-305	7	14	and	and	CCONJ
hssr-305	7	15	then	then	ADV
hssr-305	7	16	provide	provide	VERB
hssr-305	7	17	information	information	NOUN
hssr-305	7	18	to	to	ADP
hssr-305	7	19	shareholders	shareholder	NOUN
hssr-305	7	20	,	,	PUNCT
hssr-305	7	21	to	to	PART
hssr-305	7	22	see	see	VERB
hssr-305	7	23	how	how	SCONJ
hssr-305	7	24	reasonable	reasonable	ADJ
hssr-305	7	25	are	be	AUX
hssr-305	7	26	the	the	DET
hssr-305	7	27	investments	investment	NOUN
hssr-305	7	28	made	make	VERB
hssr-305	7	29	in	in	ADP
hssr-305	7	30	the	the	DET
hssr-305	7	31	company	company	NOUN
hssr-305	7	32	.	.	PUNCT
hssr-305	8	1	to	to	ADP
hssr-305	8	2	potential	potential	ADJ
hssr-305	8	3	investors	investor	NOUN
hssr-305	8	4	,	,	PUNCT
hssr-305	8	5	the	the	DET
hssr-305	8	6	analysis	analysis	NOUN
hssr-305	8	7	of	of	ADP
hssr-305	8	8	the	the	DET
hssr-305	8	9	financial	financial	ADJ
hssr-305	8	10	statements	statement	NOUN
hssr-305	8	11	of	of	ADP
hssr-305	8	12	the	the	DET
hssr-305	8	13	company	company	NOUN
hssr-305	8	14	is	be	AUX
hssr-305	8	15	very	very	ADV
hssr-305	8	16	important	important	ADJ
hssr-305	8	17	,	,	PUNCT
hssr-305	8	18	because	because	SCONJ
hssr-305	8	19	,	,	PUNCT
hssr-305	8	20	first	first	ADV
hssr-305	8	21	they	they	PRON
hssr-305	8	22	want	want	VERB
hssr-305	8	23	to	to	PART
hssr-305	8	24	know	know	VERB
hssr-305	8	25	the	the	DET
hssr-305	8	26	actual	actual	ADJ
hssr-305	8	27	state	state	NOUN
hssr-305	8	28	of	of	ADP
hssr-305	8	29	the	the	DET
hssr-305	8	30	company	company	NOUN
hssr-305	8	31	and	and	CCONJ
hssr-305	8	32	then	then	ADV
hssr-305	8	33	decide	decide	VERB
hssr-305	8	34	whether	whether	SCONJ
hssr-305	8	35	to	to	PART
hssr-305	8	36	invest	invest	VERB
hssr-305	8	37	or	or	CCONJ
hssr-305	8	38	not	not	PART
hssr-305	8	39	.	.	PUNCT
hssr-305	9	1	keywords	keyword	NOUN
hssr-305	9	2	:	:	PUNCT
hssr-305	9	3	financial	financial	ADJ
hssr-305	9	4	analysis	analysis	NOUN
hssr-305	9	5	,	,	PUNCT
hssr-305	9	6	financial	financial	ADJ
hssr-305	9	7	reports	report	NOUN
hssr-305	9	8	,	,	PUNCT
hssr-305	9	9	decision	decision	NOUN
hssr-305	9	10	-	-	PUNCT
hssr-305	9	11	making	making	NOUN
hssr-305	9	12	,	,	PUNCT
hssr-305	9	13	profitability	profitability	NOUN
hssr-305	9	14	,	,	PUNCT
hssr-305	9	15	liquidity	liquidity	NOUN
hssr-305	9	16	1	1	NUM
hssr-305	9	17	.	.	PUNCT
hssr-305	10	1	introduction	introduction	NOUN
hssr-305	10	2	there	there	PRON
hssr-305	10	3	are	be	VERB
hssr-305	10	4	various	various	ADJ
hssr-305	10	5	number	number	NOUN
hssr-305	10	6	of	of	ADP
hssr-305	10	7	methods	method	NOUN
hssr-305	10	8	used	use	VERB
hssr-305	10	9	by	by	ADP
hssr-305	10	10	accountants	accountant	NOUN
hssr-305	10	11	and	and	CCONJ
hssr-305	10	12	financial	financial	ADJ
hssr-305	10	13	analysts	analyst	NOUN
hssr-305	10	14	to	to	PART
hssr-305	10	15	analyze	analyze	VERB
hssr-305	10	16	financial	financial	ADJ
hssr-305	10	17	state	state	NOUN
hssr-305	10	18	of	of	ADP
hssr-305	10	19	a	a	DET
hssr-305	10	20	company	company	NOUN
hssr-305	10	21	.	.	PUNCT
hssr-305	11	1	the	the	DET
hssr-305	11	2	purpose	purpose	NOUN
hssr-305	11	3	of	of	ADP
hssr-305	11	4	the	the	DET
hssr-305	11	5	financial	financial	ADJ
hssr-305	11	6	analysis	analysis	NOUN
hssr-305	11	7	is	be	AUX
hssr-305	11	8	to	to	PART
hssr-305	11	9	provide	provide	VERB
hssr-305	11	10	information	information	NOUN
hssr-305	11	11	to	to	ADP
hssr-305	11	12	financial	financial	ADJ
hssr-305	11	13	managers	manager	NOUN
hssr-305	11	14	and	and	CCONJ
hssr-305	11	15	analysts	analyst	NOUN
hssr-305	11	16	to	to	PART
hssr-305	11	17	make	make	VERB
hssr-305	11	18	thorough	thorough	ADJ
hssr-305	11	19	decisions	decision	NOUN
hssr-305	11	20	about	about	ADP
hssr-305	11	21	their	their	PRON
hssr-305	11	22	business	business	NOUN
hssr-305	11	23	.	.	PUNCT
hssr-305	12	1	assessing	assess	VERB
hssr-305	12	2	financial	financial	ADJ
hssr-305	12	3	position	position	NOUN
hssr-305	12	4	and	and	CCONJ
hssr-305	12	5	performance	performance	NOUN
hssr-305	12	6	of	of	ADP
hssr-305	12	7	an	an	DET
hssr-305	12	8	enterprise	enterprise	NOUN
hssr-305	12	9	is	be	AUX
hssr-305	12	10	a	a	DET
hssr-305	12	11	skill	skill	NOUN
hssr-305	12	12	that	that	PRON
hssr-305	12	13	every	every	DET
hssr-305	12	14	manager	manager	NOUN
hssr-305	12	15	needs	need	VERB
hssr-305	12	16	to	to	PART
hssr-305	12	17	have	have	VERB
hssr-305	12	18	to	to	PART
hssr-305	12	19	make	make	VERB
hssr-305	12	20	the	the	DET
hssr-305	12	21	best	good	ADJ
hssr-305	12	22	and	and	CCONJ
hssr-305	12	23	right	right	ADJ
hssr-305	12	24	decisions	decision	NOUN
hssr-305	12	25	for	for	ADP
hssr-305	12	26	the	the	DET
hssr-305	12	27	company	company	NOUN
hssr-305	12	28	.	.	PUNCT
hssr-305	13	1	the	the	DET
hssr-305	13	2	analysis	analysis	NOUN
hssr-305	13	3	of	of	ADP
hssr-305	13	4	the	the	DET
hssr-305	13	5	financial	financial	ADJ
hssr-305	13	6	statements	statement	NOUN
hssr-305	13	7	is	be	AUX
hssr-305	13	8	a	a	DET
hssr-305	13	9	method	method	NOUN
hssr-305	13	10	of	of	ADP
hssr-305	13	11	comparing	compare	VERB
hssr-305	13	12	,	,	PUNCT
hssr-305	13	13	judging	judge	VERB
hssr-305	13	14	or	or	CCONJ
hssr-305	13	15	valuate	valuate	ADJ
hssr-305	13	16	situation	situation	NOUN
hssr-305	13	17	of	of	ADP
hssr-305	13	18	particular	particular	ADJ
hssr-305	13	19	parts	part	NOUN
hssr-305	13	20	of	of	ADP
hssr-305	13	21	balance	balance	NOUN
hssr-305	13	22	sheet	sheet	NOUN
hssr-305	13	23	,	,	PUNCT
hssr-305	13	24	on	on	ADP
hssr-305	13	25	the	the	DET
hssr-305	13	26	basis	basis	NOUN
hssr-305	13	27	of	of	ADP
hssr-305	13	28	which	which	PRON
hssr-305	13	29	important	important	ADJ
hssr-305	13	30	decisions	decision	NOUN
hssr-305	13	31	are	be	AUX
hssr-305	13	32	made	make	VERB
hssr-305	13	33	.	.	PUNCT
hssr-305	14	1	so	so	ADV
hssr-305	14	2	,	,	PUNCT
hssr-305	14	3	financial	financial	ADJ
hssr-305	14	4	analysis	analysis	NOUN
hssr-305	14	5	is	be	AUX
hssr-305	14	6	an	an	DET
hssr-305	14	7	analysis	analysis	NOUN
hssr-305	14	8	of	of	ADP
hssr-305	14	9	balance	balance	NOUN
hssr-305	14	10	sheets	sheet	NOUN
hssr-305	14	11	for	for	ADP
hssr-305	14	12	the	the	DET
hssr-305	14	13	past	past	NOUN
hssr-305	14	14	,	,	PUNCT
hssr-305	14	15	present	present	ADJ
hssr-305	14	16	and	and	CCONJ
hssr-305	14	17	future	future	NOUN
hssr-305	14	18	of	of	ADP
hssr-305	14	19	the	the	DET
hssr-305	14	20	enterprise	enterprise	NOUN
hssr-305	14	21	.	.	PUNCT
hssr-305	15	1	balance	balance	NOUN
hssr-305	15	2	sheet	sheet	NOUN
hssr-305	15	3	position	position	NOUN
hssr-305	15	4	values	value	NOUN
hssr-305	15	5	separately	separately	ADV
hssr-305	15	6	do	do	AUX
hssr-305	15	7	not	not	PART
hssr-305	15	8	have	have	VERB
hssr-305	15	9	high	high	ADJ
hssr-305	15	10	analytical	analytical	ADJ
hssr-305	15	11	significance	significance	NOUN
hssr-305	15	12	,	,	PUNCT
hssr-305	15	13	but	but	CCONJ
hssr-305	15	14	if	if	SCONJ
hssr-305	15	15	we	we	PRON
hssr-305	15	16	compare	compare	VERB
hssr-305	15	17	them	they	PRON
hssr-305	15	18	to	to	ADP
hssr-305	15	19	the	the	DET
hssr-305	15	20	values	value	NOUN
hssr-305	15	21	of	of	ADP
hssr-305	15	22	other	other	ADJ
hssr-305	15	23	balance	balance	NOUN
hssr-305	15	24	sheet	sheet	NOUN
hssr-305	15	25	positions	position	NOUN
hssr-305	15	26	then	then	ADV
hssr-305	15	27	their	their	PRON
hssr-305	15	28	comparative	comparative	ADJ
hssr-305	15	29	value	value	NOUN
hssr-305	15	30	increases	increase	NOUN
hssr-305	15	31	.	.	PUNCT
hssr-305	16	1	financial	financial	ADJ
hssr-305	16	2	analysis	analysis	NOUN
hssr-305	16	3	is	be	AUX
hssr-305	16	4	a	a	DET
hssr-305	16	5	study	study	NOUN
hssr-305	16	6	of	of	ADP
hssr-305	16	7	the	the	DET
hssr-305	16	8	company	company	NOUN
hssr-305	16	9	's	's	PART
hssr-305	16	10	financial	financial	ADJ
hssr-305	16	11	statements	statement	NOUN
hssr-305	16	12	by	by	ADP
hssr-305	16	13	analyzing	analyze	VERB
hssr-305	16	14	the	the	DET
hssr-305	16	15	reports	report	NOUN
hssr-305	16	16	.	.	PUNCT
hssr-305	17	1	report	report	NOUN
hssr-305	17	2	analysis	analysis	NOUN
hssr-305	17	3	is	be	AUX
hssr-305	17	4	a	a	DET
hssr-305	17	5	tool	tool	NOUN
hssr-305	17	6	that	that	PRON
hssr-305	17	7	easily	easily	ADV
hssr-305	17	8	calculates	calculate	VERB
hssr-305	17	9	and	and	CCONJ
hssr-305	17	10	interprets	interpret	VERB
hssr-305	17	11	reports	report	NOUN
hssr-305	17	12	that	that	PRON
hssr-305	17	13	are	be	AUX
hssr-305	17	14	used	use	VERB
hssr-305	17	15	by	by	ADP
hssr-305	17	16	investors	investor	NOUN
hssr-305	17	17	,	,	PUNCT
hssr-305	17	18	creditors	creditor	NOUN
hssr-305	17	19	,	,	PUNCT
hssr-305	17	20	enterprise	enterprise	NOUN
hssr-305	17	21	executives	executive	NOUN
hssr-305	17	22	and	and	CCONJ
hssr-305	17	23	others	other	NOUN
hssr-305	17	24	.	.	PUNCT
hssr-305	18	1	1.1	1.1	NUM
hssr-305	18	2	methodology	methodology	NOUN
hssr-305	18	3	in	in	ADP
hssr-305	18	4	this	this	DET
hssr-305	18	5	research	research	NOUN
hssr-305	18	6	a	a	DET
hssr-305	18	7	number	number	NOUN
hssr-305	18	8	of	of	ADP
hssr-305	18	9	qualitative	qualitative	ADJ
hssr-305	18	10	and	and	CCONJ
hssr-305	18	11	quantitative	quantitative	ADJ
hssr-305	18	12	elements	element	NOUN
hssr-305	18	13	have	have	AUX
hssr-305	18	14	been	be	AUX
hssr-305	18	15	taken	take	VERB
hssr-305	18	16	for	for	ADP
hssr-305	18	17	analysis	analysis	NOUN
hssr-305	18	18	to	to	PART
hssr-305	18	19	determine	determine	VERB
hssr-305	18	20	and	and	CCONJ
hssr-305	18	21	analyze	analyze	VERB
hssr-305	18	22	the	the	DET
hssr-305	18	23	importance	importance	NOUN
hssr-305	18	24	of	of	ADP
hssr-305	18	25	financial	financial	ADJ
hssr-305	18	26	indicators	indicator	NOUN
hssr-305	18	27	in	in	ADP
hssr-305	18	28	an	an	DET
hssr-305	18	29	enterprise	enterprise	NOUN
hssr-305	18	30	.	.	PUNCT
hssr-305	19	1	during	during	ADP
hssr-305	19	2	this	this	DET
hssr-305	19	3	study	study	NOUN
hssr-305	19	4	,	,	PUNCT
hssr-305	19	5	tools	tool	NOUN
hssr-305	19	6	,	,	PUNCT
hssr-305	19	7	analytical	analytical	ADJ
hssr-305	19	8	techniques	technique	NOUN
hssr-305	19	9	and	and	CCONJ
hssr-305	19	10	adequate	adequate	ADJ
hssr-305	19	11	methods	method	NOUN
hssr-305	19	12	were	be	AUX
hssr-305	19	13	used	use	VERB
hssr-305	19	14	to	to	PART
hssr-305	19	15	analyze	analyze	VERB
hssr-305	19	16	the	the	DET
hssr-305	19	17	financial	financial	ADJ
hssr-305	19	18	statement	statement	NOUN
hssr-305	19	19	of	of	ADP
hssr-305	19	20	company	company	NOUN
hssr-305	19	21	“	"	PUNCT
hssr-305	19	22	x	x	NOUN
hssr-305	19	23	”	"	PUNCT
hssr-305	19	24	.	.	PUNCT
hssr-305	20	1	the	the	DET
hssr-305	20	2	sources	source	NOUN
hssr-305	20	3	of	of	ADP
hssr-305	20	4	data	datum	NOUN
hssr-305	20	5	used	use	VERB
hssr-305	20	6	in	in	ADP
hssr-305	20	7	this	this	DET
hssr-305	20	8	research	research	NOUN
hssr-305	20	9	are	be	AUX
hssr-305	20	10	primary	primary	ADJ
hssr-305	20	11	and	and	CCONJ
hssr-305	20	12	secondary	secondary	ADJ
hssr-305	20	13	data	datum	NOUN
hssr-305	20	14	.	.	PUNCT
hssr-305	21	1	then	then	ADV
hssr-305	21	2	,	,	PUNCT
hssr-305	21	3	from	from	ADP
hssr-305	21	4	the	the	DET
hssr-305	21	5	data	datum	NOUN
hssr-305	21	6	collected	collect	VERB
hssr-305	21	7	,	,	PUNCT
hssr-305	21	8	different	different	ADJ
hssr-305	21	9	analyzes	analyze	NOUN
hssr-305	21	10	were	be	AUX
hssr-305	21	11	used	use	VERB
hssr-305	21	12	to	to	PART
hssr-305	21	13	come	come	VERB
hssr-305	21	14	to	to	ADP
hssr-305	21	15	the	the	DET
hssr-305	21	16	results	result	NOUN
hssr-305	21	17	and	and	CCONJ
hssr-305	21	18	to	to	PART
hssr-305	21	19	reach	reach	VERB
hssr-305	21	20	a	a	DET
hssr-305	21	21	conclusion	conclusion	NOUN
hssr-305	21	22	,	,	PUNCT
hssr-305	21	23	indicating	indicate	VERB
hssr-305	21	24	that	that	SCONJ
hssr-305	21	25	inductive	inductive	ADJ
hssr-305	21	26	methods	method	NOUN
hssr-305	21	27	were	be	AUX
hssr-305	21	28	used	use	VERB
hssr-305	21	29	.	.	PUNCT
hssr-305	22	1	apart	apart	ADV
hssr-305	22	2	from	from	ADP
hssr-305	22	3	analysis	analysis	NOUN
hssr-305	22	4	and	and	CCONJ
hssr-305	22	5	induction	induction	NOUN
hssr-305	22	6	,	,	PUNCT
hssr-305	22	7	in	in	ADP
hssr-305	22	8	this	this	DET
hssr-305	22	9	research	research	NOUN
hssr-305	22	10	it	it	PRON
hssr-305	22	11	also	also	ADV
hssr-305	22	12	used	use	VERB
hssr-305	22	13	the	the	DET
hssr-305	22	14	classification	classification	NOUN
hssr-305	22	15	method	method	NOUN
hssr-305	22	16	due	due	ADP
hssr-305	22	17	to	to	ADP
hssr-305	22	18	certain	certain	ADJ
hssr-305	22	19	criterion	criterion	NOUN
hssr-305	22	20	data	datum	NOUN
hssr-305	22	21	categorization	categorization	NOUN
hssr-305	22	22	.	.	PUNCT
hssr-305	23	1	also	also	ADV
hssr-305	23	2	,	,	PUNCT
hssr-305	23	3	given	give	VERB
hssr-305	23	4	the	the	DET
hssr-305	23	5	fact	fact	NOUN
hssr-305	23	6	that	that	SCONJ
hssr-305	23	7	data	datum	NOUN
hssr-305	23	8	do	do	AUX
hssr-305	23	9	not	not	PART
hssr-305	23	10	make	make	VERB
hssr-305	23	11	sense	sense	NOUN
hssr-305	23	12	if	if	SCONJ
hssr-305	23	13	they	they	PRON
hssr-305	23	14	are	be	AUX
hssr-305	23	15	secluded	secluded	ADJ
hssr-305	23	16	,	,	PUNCT
hssr-305	23	17	comparison	comparison	NOUN
hssr-305	23	18	method	method	NOUN
hssr-305	23	19	was	be	AUX
hssr-305	23	20	used	use	VERB
hssr-305	23	21	and	and	CCONJ
hssr-305	23	22	the	the	DET
hssr-305	23	23	company	company	NOUN
hssr-305	23	24	’s	’s	PART
hssr-305	23	25	financial	financial	ADJ
hssr-305	23	26	statements	statement	NOUN
hssr-305	23	27	were	be	AUX
hssr-305	23	28	compared	compare	VERB
hssr-305	23	29	for	for	ADP
hssr-305	23	30	two	two	NUM
hssr-305	23	31	consecutive	consecutive	ADJ
hssr-305	23	32	years	year	NOUN
hssr-305	23	33	.	.	PUNCT
hssr-305	24	1	1.2	1.2	NUM
hssr-305	24	2	hypothesis	hypothesis	NOUN
hssr-305	24	3	h1	h1	PROPN
hssr-305	24	4	company	company	NOUN
hssr-305	24	5	has	have	VERB
hssr-305	24	6	a	a	DET
hssr-305	24	7	good	good	ADJ
hssr-305	24	8	financial	financial	ADJ
hssr-305	24	9	statement	statement	NOUN
hssr-305	24	10	.	.	PUNCT
hssr-305	25	1	hssr.ideasspread.org	hssr.ideasspread.org	ADJ
hssr-305	25	2	humanities	humanity	NOUN
hssr-305	25	3	and	and	CCONJ
hssr-305	25	4	social	social	ADJ
hssr-305	25	5	science	science	NOUN
hssr-305	25	6	research	research	NOUN
hssr-305	25	7	vol	vol	NOUN
hssr-305	25	8	.	.	PROPN
hssr-305	26	1	2	2	NUM
hssr-305	26	2	,	,	PUNCT
hssr-305	26	3	no	no	INTJ
hssr-305	26	4	.	.	NOUN
hssr-305	26	5	2	2	NUM
hssr-305	26	6	;	;	PUNCT
hssr-305	26	7	2019	2019	NUM
hssr-305	26	8	18	18	NUM
hssr-305	26	9	published	publish	VERB
hssr-305	26	10	by	by	ADP
hssr-305	26	11	ideas	idea	NOUN
hssr-305	26	12	spread	spread	VERB
hssr-305	26	13	2	2	NUM
hssr-305	26	14	.	.	PUNCT
hssr-305	27	1	analysis	analysis	NOUN
hssr-305	27	2	from	from	ADP
hssr-305	27	3	analyzing	analyze	VERB
hssr-305	27	4	the	the	DET
hssr-305	27	5	financial	financial	ADJ
hssr-305	27	6	statements	statement	NOUN
hssr-305	27	7	of	of	ADP
hssr-305	27	8	the	the	DET
hssr-305	27	9	company	company	NOUN
hssr-305	27	10	,	,	PUNCT
hssr-305	27	11	we	we	PRON
hssr-305	27	12	can	can	AUX
hssr-305	27	13	conclude	conclude	VERB
hssr-305	27	14	its	its	PRON
hssr-305	27	15	financial	financial	ADJ
hssr-305	27	16	condition	condition	NOUN
hssr-305	27	17	and	and	CCONJ
hssr-305	27	18	how	how	SCONJ
hssr-305	27	19	it	it	PRON
hssr-305	27	20	has	have	AUX
hssr-305	27	21	operated	operate	VERB
hssr-305	27	22	during	during	ADP
hssr-305	27	23	the	the	DET
hssr-305	27	24	periods	period	NOUN
hssr-305	27	25	for	for	ADP
hssr-305	27	26	which	which	PRON
hssr-305	27	27	the	the	DET
hssr-305	27	28	analysis	analysis	NOUN
hssr-305	27	29	is	be	AUX
hssr-305	27	30	conducted	conduct	VERB
hssr-305	27	31	and	and	CCONJ
hssr-305	27	32	what	what	PRON
hssr-305	27	33	are	be	AUX
hssr-305	27	34	the	the	DET
hssr-305	27	35	future	future	ADJ
hssr-305	27	36	trends	trend	NOUN
hssr-305	27	37	for	for	ADP
hssr-305	27	38	that	that	DET
hssr-305	27	39	enterprise	enterprise	NOUN
hssr-305	27	40	.	.	PUNCT
hssr-305	28	1	by	by	ADP
hssr-305	28	2	the	the	DET
hssr-305	28	3	use	use	NOUN
hssr-305	28	4	of	of	ADP
hssr-305	28	5	different	different	ADJ
hssr-305	28	6	liquidity	liquidity	NOUN
hssr-305	28	7	indicators	indicator	NOUN
hssr-305	28	8	we	we	PRON
hssr-305	28	9	try	try	VERB
hssr-305	28	10	to	to	PART
hssr-305	28	11	anticipate	anticipate	VERB
hssr-305	28	12	whether	whether	SCONJ
hssr-305	28	13	companies	company	NOUN
hssr-305	28	14	can	can	AUX
hssr-305	28	15	meet	meet	VERB
hssr-305	28	16	their	their	PRON
hssr-305	28	17	short	short	ADJ
hssr-305	28	18	-	-	PUNCT
hssr-305	28	19	term	term	NOUN
hssr-305	28	20	liabilities	liability	NOUN
hssr-305	28	21	using	use	VERB
hssr-305	28	22	their	their	PRON
hssr-305	28	23	available	available	ADJ
hssr-305	28	24	current	current	ADJ
hssr-305	28	25	assets	asset	NOUN
hssr-305	28	26	.	.	PUNCT
hssr-305	29	1	liquidity	liquidity	NOUN
hssr-305	29	2	ratios	ratio	NOUN
hssr-305	29	3	have	have	VERB
hssr-305	29	4	a	a	DET
hssr-305	29	5	great	great	ADJ
hssr-305	29	6	benefit	benefit	NOUN
hssr-305	29	7	of	of	ADP
hssr-305	29	8	being	be	AUX
hssr-305	29	9	relatively	relatively	ADV
hssr-305	29	10	accurate	accurate	ADJ
hssr-305	29	11	regarding	regard	VERB
hssr-305	29	12	their	their	PRON
hssr-305	29	13	components	component	NOUN
hssr-305	29	14	because	because	SCONJ
hssr-305	29	15	on	on	ADP
hssr-305	29	16	the	the	DET
hssr-305	29	17	short	short	ADJ
hssr-305	29	18	-	-	PUNCT
hssr-305	29	19	term	term	NOUN
hssr-305	29	20	,	,	PUNCT
hssr-305	29	21	there	there	PRON
hssr-305	29	22	are	be	VERB
hssr-305	29	23	more	more	ADV
hssr-305	29	24	realistic	realistic	ADJ
hssr-305	29	25	data	datum	NOUN
hssr-305	29	26	available	available	ADJ
hssr-305	29	27	in	in	ADP
hssr-305	29	28	the	the	DET
hssr-305	29	29	accounting	accounting	NOUN
hssr-305	29	30	system	system	NOUN
hssr-305	29	31	than	than	ADP
hssr-305	29	32	for	for	ADP
hssr-305	29	33	analysing	analyse	VERB
hssr-305	29	34	longterm	longterm	ADJ
hssr-305	29	35	assets	asset	NOUN
hssr-305	29	36	and	and	CCONJ
hssr-305	29	37	sources	source	NOUN
hssr-305	29	38	.	.	PUNCT
hssr-305	30	1	in	in	ADP
hssr-305	30	2	case	case	NOUN
hssr-305	30	3	of	of	ADP
hssr-305	30	4	certain	certain	ADJ
hssr-305	30	5	fields	field	NOUN
hssr-305	30	6	of	of	ADP
hssr-305	30	7	activity	activity	NOUN
hssr-305	30	8	,	,	PUNCT
hssr-305	30	9	the	the	DET
hssr-305	30	10	degree	degree	NOUN
hssr-305	30	11	of	of	ADP
hssr-305	30	12	liquidity	liquidity	NOUN
hssr-305	30	13	can	can	AUX
hssr-305	30	14	differ	differ	VERB
hssr-305	30	15	seasonally	seasonally	ADV
hssr-305	30	16	.	.	PUNCT
hssr-305	31	1	for	for	ADP
hssr-305	31	2	the	the	DET
hssr-305	31	3	calculation	calculation	NOUN
hssr-305	31	4	,	,	PUNCT
hssr-305	31	5	we	we	PRON
hssr-305	31	6	have	have	AUX
hssr-305	31	7	analysed	analyse	VERB
hssr-305	31	8	data	datum	NOUN
hssr-305	31	9	of	of	ADP
hssr-305	31	10	a	a	DET
hssr-305	31	11	manufacturing	manufacture	VERB
hssr-305	31	12	company	company	NOUN
hssr-305	31	13	in	in	ADP
hssr-305	31	14	the	the	DET
hssr-305	31	15	period	period	NOUN
hssr-305	31	16	of	of	ADP
hssr-305	31	17	2016	2016	NUM
hssr-305	31	18	2015	2015	NUM
hssr-305	31	19	.	.	PUNCT
hssr-305	32	1	graphic	graphic	ADJ
hssr-305	33	1	1	1	X
hssr-305	33	2	.	.	PUNCT
hssr-305	33	3	summary	summary	NOUN
hssr-305	33	4	of	of	ADP
hssr-305	33	5	liquidity	liquidity	NOUN
hssr-305	33	6	reports	report	NOUN
hssr-305	33	7	after	after	ADP
hssr-305	33	8	calculating	calculate	VERB
hssr-305	33	9	,	,	PUNCT
hssr-305	33	10	analyzing	analyze	VERB
hssr-305	33	11	and	and	CCONJ
hssr-305	33	12	interpreting	interpret	VERB
hssr-305	33	13	the	the	DET
hssr-305	33	14	various	various	ADJ
hssr-305	33	15	financial	financial	ADJ
hssr-305	33	16	reports	report	NOUN
hssr-305	33	17	of	of	ADP
hssr-305	33	18	the	the	DET
hssr-305	33	19	company	company	NOUN
hssr-305	33	20	,	,	PUNCT
hssr-305	33	21	we	we	PRON
hssr-305	33	22	have	have	AUX
hssr-305	33	23	come	come	VERB
hssr-305	33	24	to	to	ADP
hssr-305	33	25	the	the	DET
hssr-305	33	26	conclusion	conclusion	NOUN
hssr-305	33	27	,	,	PUNCT
hssr-305	33	28	that	that	SCONJ
hssr-305	33	29	the	the	DET
hssr-305	33	30	company	company	NOUN
hssr-305	33	31	has	have	VERB
hssr-305	33	32	a	a	DET
hssr-305	33	33	good	good	ADJ
hssr-305	33	34	liquidity	liquidity	NOUN
hssr-305	33	35	statement	statement	NOUN
hssr-305	33	36	,	,	PUNCT
hssr-305	33	37	because	because	SCONJ
hssr-305	33	38	the	the	DET
hssr-305	33	39	company	company	NOUN
hssr-305	33	40	has	have	VERB
hssr-305	33	41	more	more	ADJ
hssr-305	33	42	short	short	ADJ
hssr-305	33	43	-	-	PUNCT
hssr-305	33	44	term	term	NOUN
hssr-305	33	45	assets	asset	NOUN
hssr-305	33	46	to	to	PART
hssr-305	33	47	cover	cover	VERB
hssr-305	33	48	the	the	DET
hssr-305	33	49	liabilities	liability	NOUN
hssr-305	33	50	short	short	ADJ
hssr-305	33	51	-	-	PUNCT
hssr-305	33	52	term	term	NOUN
hssr-305	33	53	,	,	PUNCT
hssr-305	33	54	which	which	PRON
hssr-305	33	55	means	mean	VERB
hssr-305	33	56	that	that	SCONJ
hssr-305	33	57	there	there	PRON
hssr-305	33	58	is	be	VERB
hssr-305	33	59	more	more	ADJ
hssr-305	33	60	working	work	VERB
hssr-305	33	61	capital	capital	NOUN
hssr-305	33	62	.	.	PUNCT
hssr-305	34	1	because	because	SCONJ
hssr-305	34	2	,	,	PUNCT
hssr-305	34	3	if	if	SCONJ
hssr-305	34	4	these	these	DET
hssr-305	34	5	indicators	indicator	NOUN
hssr-305	34	6	are	be	AUX
hssr-305	34	7	larger	large	ADJ
hssr-305	34	8	than	than	ADP
hssr-305	34	9	1	1	NUM
hssr-305	34	10	,	,	PUNCT
hssr-305	34	11	then	then	ADV
hssr-305	34	12	it	it	PRON
hssr-305	34	13	shows	show	VERB
hssr-305	34	14	that	that	SCONJ
hssr-305	34	15	the	the	DET
hssr-305	34	16	company	company	NOUN
hssr-305	34	17	has	have	VERB
hssr-305	34	18	good	good	ADJ
hssr-305	34	19	liquidity	liquidity	NOUN
hssr-305	35	1	status.this	status.this	PRON
hssr-305	35	2	means	mean	NOUN
hssr-305	35	3	,	,	PUNCT
hssr-305	35	4	that	that	SCONJ
hssr-305	35	5	this	this	DET
hssr-305	35	6	company	company	NOUN
hssr-305	35	7	is	be	AUX
hssr-305	35	8	able	able	ADJ
hssr-305	35	9	to	to	PART
hssr-305	35	10	pay	pay	VERB
hssr-305	35	11	its	its	PRON
hssr-305	35	12	current	current	ADJ
hssr-305	35	13	liabilities	liability	NOUN
hssr-305	35	14	at	at	ADP
hssr-305	35	15	any	any	DET
hssr-305	35	16	time	time	NOUN
hssr-305	35	17	.	.	PUNCT
hssr-305	36	1	also	also	ADV
hssr-305	36	2	,	,	PUNCT
hssr-305	36	3	we	we	PRON
hssr-305	36	4	know	know	VERB
hssr-305	36	5	that	that	SCONJ
hssr-305	36	6	current	current	ADJ
hssr-305	36	7	assets	asset	NOUN
hssr-305	36	8	are	be	AUX
hssr-305	36	9	also	also	ADV
hssr-305	36	10	constituted	constitute	VERB
hssr-305	36	11	by	by	ADP
hssr-305	36	12	customer	customer	NOUN
hssr-305	36	13	requirements	requirement	NOUN
hssr-305	36	14	and	and	CCONJ
hssr-305	36	15	if	if	SCONJ
hssr-305	36	16	it	it	PRON
hssr-305	36	17	happens	happen	VERB
hssr-305	36	18	that	that	SCONJ
hssr-305	36	19	customers	customer	NOUN
hssr-305	36	20	do	do	AUX
hssr-305	36	21	not	not	PART
hssr-305	36	22	pay	pay	VERB
hssr-305	36	23	their	their	PRON
hssr-305	36	24	debts	debt	NOUN
hssr-305	36	25	,	,	PUNCT
hssr-305	36	26	then	then	ADV
hssr-305	36	27	the	the	DET
hssr-305	36	28	company	company	NOUN
hssr-305	36	29	may	may	AUX
hssr-305	36	30	become	become	VERB
hssr-305	36	31	insolvent	insolvent	ADJ
hssr-305	36	32	and	and	CCONJ
hssr-305	36	33	this	this	PRON
hssr-305	36	34	would	would	AUX
hssr-305	36	35	affect	affect	VERB
hssr-305	36	36	the	the	DET
hssr-305	36	37	reputation	reputation	NOUN
hssr-305	36	38	of	of	ADP
hssr-305	36	39	the	the	DET
hssr-305	36	40	company	company	NOUN
hssr-305	36	41	.	.	PUNCT
hssr-305	37	1	graphic	graphic	ADJ
hssr-305	37	2	2	2	NUM
hssr-305	37	3	.	.	X
hssr-305	37	4	summary	summary	NOUN
hssr-305	37	5	of	of	ADP
hssr-305	37	6	revenues	revenue	NOUN
hssr-305	37	7	and	and	CCONJ
hssr-305	37	8	profitability	profitability	NOUN
hssr-305	37	9	reports	report	NOUN
hssr-305	37	10	regarding	regard	VERB
hssr-305	37	11	profitability	profitability	NOUN
hssr-305	37	12	ratios	ratio	NOUN
hssr-305	37	13	,	,	PUNCT
hssr-305	37	14	there	there	PRON
hssr-305	37	15	is	be	VERB
hssr-305	37	16	a	a	DET
hssr-305	37	17	better	well	ADJ
hssr-305	37	18	situation	situation	NOUN
hssr-305	37	19	in	in	ADP
hssr-305	37	20	2016	2016	NUM
hssr-305	37	21	and	and	CCONJ
hssr-305	37	22	it	it	PRON
hssr-305	37	23	is	be	AUX
hssr-305	37	24	more	more	ADV
hssr-305	37	25	effective	effective	ADJ
hssr-305	37	26	in	in	ADP
hssr-305	37	27	using	use	VERB
hssr-305	37	28	assets	asset	NOUN
hssr-305	37	29	to	to	PART
hssr-305	37	30	generate	generate	VERB
hssr-305	37	31	revenues	revenue	NOUN
hssr-305	37	32	,	,	PUNCT
hssr-305	37	33	hence	hence	ADV
hssr-305	37	34	,	,	PUNCT
hssr-305	37	35	there	there	PRON
hssr-305	37	36	is	be	VERB
hssr-305	37	37	a	a	DET
hssr-305	37	38	greater	great	ADJ
hssr-305	37	39	turnover	turnover	NOUN
hssr-305	37	40	this	this	DET
hssr-305	37	41	year	year	NOUN
hssr-305	37	42	as	as	ADV
hssr-305	37	43	well	well	ADV
hssr-305	37	44	as	as	ADP
hssr-305	37	45	greater	great	ADJ
hssr-305	37	46	return	return	NOUN
hssr-305	37	47	on	on	ADP
hssr-305	37	48	capital	capital	NOUN
hssr-305	37	49	.	.	PUNCT
hssr-305	38	1	this	this	PRON
hssr-305	38	2	means	mean	VERB
hssr-305	38	3	,	,	PUNCT
hssr-305	38	4	that	that	SCONJ
hssr-305	38	5	with	with	SCONJ
hssr-305	38	6	the	the	DET
hssr-305	38	7	revenues	revenue	NOUN
hssr-305	38	8	increased	increase	VERB
hssr-305	38	9	in	in	ADP
hssr-305	38	10	2016	2016	NUM
hssr-305	38	11	,	,	PUNCT
hssr-305	38	12	are	be	AUX
hssr-305	38	13	also	also	ADV
hssr-305	38	14	increased	increase	VERB
hssr-305	38	15	the	the	DET
hssr-305	38	16	performance	performance	NOUN
hssr-305	38	17	indicators	indicator	NOUN
hssr-305	38	18	of	of	ADP
hssr-305	38	19	the	the	DET
hssr-305	38	20	company	company	NOUN
hssr-305	38	21	(	(	PUNCT
hssr-305	38	22	net	net	ADJ
hssr-305	38	23	profit	profit	NOUN
hssr-305	38	24	ratio	ratio	NOUN
hssr-305	38	25	,	,	PUNCT
hssr-305	38	26	from	from	ADP
hssr-305	38	27	0.21	0.21	NUM
hssr-305	38	28	to	to	ADP
hssr-305	38	29	0.23	0.23	NUM
hssr-305	38	30	in	in	ADP
hssr-305	38	31	2016	2016	NUM
hssr-305	38	32	and	and	CCONJ
hssr-305	38	33	gross	gross	ADJ
hssr-305	38	34	profit	profit	NOUN
hssr-305	38	35	ratio	ratio	NOUN
hssr-305	38	36	,	,	PUNCT
hssr-305	38	37	from	from	ADP
hssr-305	38	38	0.38	0.38	NUM
hssr-305	38	39	to	to	ADP
hssr-305	38	40	0.40	0.40	NUM
hssr-305	38	41	in	in	ADP
hssr-305	38	42	2016	2016	NUM
hssr-305	38	43	)	)	PUNCT
hssr-305	38	44	.	.	PUNCT
hssr-305	39	1	hssr.ideasspread.org	hssr.ideasspread.org	ADJ
hssr-305	39	2	humanities	humanity	NOUN
hssr-305	39	3	and	and	CCONJ
hssr-305	39	4	social	social	ADJ
hssr-305	39	5	science	science	NOUN
hssr-305	39	6	research	research	NOUN
hssr-305	39	7	vol	vol	NOUN
hssr-305	39	8	.	.	PROPN
hssr-305	40	1	2	2	NUM
hssr-305	40	2	,	,	PUNCT
hssr-305	40	3	no	no	INTJ
hssr-305	40	4	.	.	NOUN
hssr-305	40	5	2	2	NUM
hssr-305	40	6	;	;	PUNCT
hssr-305	40	7	2019	2019	NUM
hssr-305	40	8	19	19	NUM
hssr-305	40	9	published	publish	VERB
hssr-305	40	10	by	by	ADP
hssr-305	40	11	ideas	idea	NOUN
hssr-305	40	12	spread	spread	VERB
hssr-305	40	13	graphic	graphic	ADJ
hssr-305	40	14	3	3	X
hssr-305	40	15	.	.	X
hssr-305	40	16	summary	summary	NOUN
hssr-305	40	17	of	of	ADP
hssr-305	40	18	turnover	turnover	NOUN
hssr-305	40	19	assets	asset	NOUN
hssr-305	40	20	ratio	ratio	NOUN
hssr-305	40	21	from	from	ADP
hssr-305	40	22	turnover	turnover	NOUN
hssr-305	40	23	assets	asset	NOUN
hssr-305	40	24	ratio	ratio	NOUN
hssr-305	40	25	,	,	PUNCT
hssr-305	40	26	we	we	PRON
hssr-305	40	27	can	can	AUX
hssr-305	40	28	conclude	conclude	VERB
hssr-305	40	29	that	that	SCONJ
hssr-305	40	30	the	the	DET
hssr-305	40	31	company	company	NOUN
hssr-305	40	32	is	be	AUX
hssr-305	40	33	more	more	ADV
hssr-305	40	34	effective	effective	ADJ
hssr-305	40	35	in	in	ADP
hssr-305	40	36	2016	2016	NUM
hssr-305	40	37	because	because	SCONJ
hssr-305	40	38	in	in	ADP
hssr-305	40	39	this	this	DET
hssr-305	40	40	year	year	NOUN
hssr-305	40	41	it	it	PRON
hssr-305	40	42	was	be	AUX
hssr-305	40	43	more	more	ADV
hssr-305	40	44	likely	likely	ADJ
hssr-305	40	45	to	to	PART
hssr-305	40	46	collect	collect	VERB
hssr-305	40	47	customer	customer	NOUN
hssr-305	40	48	debts	debt	NOUN
hssr-305	40	49	(	(	PUNCT
hssr-305	40	50	receivable	receivable	ADJ
hssr-305	40	51	accounts	account	NOUN
hssr-305	40	52	,	,	PUNCT
hssr-305	40	53	13.62	13.62	NUM
hssr-305	40	54	times	time	NOUN
hssr-305	40	55	for	for	ADP
hssr-305	40	56	one	one	NUM
hssr-305	40	57	year	year	NOUN
hssr-305	40	58	)	)	PUNCT
hssr-305	40	59	,	,	PUNCT
hssr-305	40	60	but	but	CCONJ
hssr-305	40	61	it	it	PRON
hssr-305	40	62	was	be	AUX
hssr-305	40	63	also	also	ADV
hssr-305	40	64	more	more	ADV
hssr-305	40	65	effective	effective	ADJ
hssr-305	40	66	in	in	ADP
hssr-305	40	67	inventory	inventory	NOUN
hssr-305	40	68	sales	sale	NOUN
hssr-305	40	69	(	(	PUNCT
hssr-305	40	70	62.82	62.82	NUM
hssr-305	40	71	times	time	NOUN
hssr-305	40	72	for	for	ADP
hssr-305	40	73	one	one	NUM
hssr-305	40	74	year	year	NOUN
hssr-305	40	75	)	)	PUNCT
hssr-305	40	76	,	,	PUNCT
hssr-305	40	77	whilst	whilst	SCONJ
hssr-305	40	78	with	with	ADP
hssr-305	40	79	regard	regard	NOUN
hssr-305	40	80	to	to	ADP
hssr-305	40	81	payable	payable	ADJ
hssr-305	40	82	accounts	account	NOUN
hssr-305	40	83	,	,	PUNCT
hssr-305	40	84	the	the	DET
hssr-305	40	85	company	company	NOUN
hssr-305	40	86	has	have	AUX
hssr-305	40	87	paid	pay	VERB
hssr-305	40	88	more	more	ADV
hssr-305	40	89	often	often	ADV
hssr-305	40	90	the	the	DET
hssr-305	40	91	debts	debt	NOUN
hssr-305	40	92	to	to	ADP
hssr-305	40	93	suppliers	supplier	NOUN
hssr-305	40	94	in	in	ADP
hssr-305	40	95	2015	2015	NUM
hssr-305	40	96	(	(	PUNCT
hssr-305	40	97	4.38	4.38	NUM
hssr-305	40	98	times	time	NOUN
hssr-305	40	99	for	for	ADP
hssr-305	40	100	one	one	NUM
hssr-305	40	101	year	year	NOUN
hssr-305	40	102	)	)	PUNCT
hssr-305	40	103	,	,	PUNCT
hssr-305	40	104	it	it	PRON
hssr-305	40	105	is	be	AUX
hssr-305	40	106	good	good	ADJ
hssr-305	40	107	to	to	PART
hssr-305	40	108	pay	pay	VERB
hssr-305	40	109	these	these	DET
hssr-305	40	110	debts	debt	NOUN
hssr-305	40	111	because	because	SCONJ
hssr-305	40	112	the	the	DET
hssr-305	40	113	company	company	NOUN
hssr-305	40	114	should	should	AUX
hssr-305	40	115	not	not	PART
hssr-305	40	116	lose	lose	VERB
hssr-305	40	117	these	these	DET
hssr-305	40	118	important	important	ADJ
hssr-305	40	119	sources	source	NOUN
hssr-305	40	120	of	of	ADP
hssr-305	40	121	funding	funding	NOUN
hssr-305	40	122	.	.	PUNCT
hssr-305	41	1	graphic	graphic	ADJ
hssr-305	42	1	4	4	X
hssr-305	42	2	.	.	PUNCT
hssr-305	42	3	summary	summary	NOUN
hssr-305	42	4	of	of	ADP
hssr-305	42	5	long	long	ADJ
hssr-305	42	6	-	-	PUNCT
hssr-305	42	7	term	term	NOUN
hssr-305	42	8	solvency	solvency	NOUN
hssr-305	42	9	ratios	ratio	NOUN
hssr-305	42	10	through	through	ADP
hssr-305	42	11	analysis	analysis	NOUN
hssr-305	42	12	of	of	ADP
hssr-305	42	13	financial	financial	ADJ
hssr-305	42	14	ratios	ratio	NOUN
hssr-305	42	15	of	of	ADP
hssr-305	42	16	long	long	ADJ
hssr-305	42	17	-	-	PUNCT
hssr-305	42	18	term	term	NOUN
hssr-305	42	19	solvency	solvency	NOUN
hssr-305	42	20	,	,	PUNCT
hssr-305	42	21	we	we	PRON
hssr-305	42	22	can	can	AUX
hssr-305	42	23	conclude	conclude	VERB
hssr-305	42	24	that	that	SCONJ
hssr-305	42	25	the	the	DET
hssr-305	42	26	company	company	NOUN
hssr-305	42	27	is	be	AUX
hssr-305	42	28	less	less	ADV
hssr-305	42	29	financed	finance	VERB
hssr-305	42	30	by	by	ADP
hssr-305	42	31	debts	debt	NOUN
hssr-305	42	32	in	in	ADP
hssr-305	42	33	2015	2015	NUM
hssr-305	42	34	,	,	PUNCT
hssr-305	42	35	because	because	SCONJ
hssr-305	42	36	the	the	DET
hssr-305	42	37	smaller	small	ADJ
hssr-305	42	38	the	the	DET
hssr-305	42	39	value	value	NOUN
hssr-305	42	40	of	of	ADP
hssr-305	42	41	these	these	DET
hssr-305	42	42	coefficients	coefficient	NOUN
hssr-305	42	43	are	be	AUX
hssr-305	42	44	indictae	indictae	NOUN
hssr-305	42	45	that	that	SCONJ
hssr-305	42	46	the	the	DET
hssr-305	42	47	company	company	NOUN
hssr-305	42	48	is	be	AUX
hssr-305	42	49	less	less	ADV
hssr-305	42	50	financed	finance	VERB
hssr-305	42	51	by	by	ADP
hssr-305	42	52	debt	debt	NOUN
hssr-305	42	53	.	.	PUNCT
hssr-305	43	1	after	after	ADP
hssr-305	43	2	calculating	calculate	VERB
hssr-305	43	3	,	,	PUNCT
hssr-305	43	4	analyzing	analyze	VERB
hssr-305	43	5	and	and	CCONJ
hssr-305	43	6	interpreting	interpret	VERB
hssr-305	43	7	the	the	DET
hssr-305	43	8	various	various	ADJ
hssr-305	43	9	financial	financial	ADJ
hssr-305	43	10	reports	report	NOUN
hssr-305	43	11	of	of	ADP
hssr-305	43	12	the	the	DET
hssr-305	43	13	company	company	NOUN
hssr-305	43	14	,	,	PUNCT
hssr-305	43	15	we	we	PRON
hssr-305	43	16	have	have	AUX
hssr-305	43	17	come	come	VERB
hssr-305	43	18	to	to	ADP
hssr-305	43	19	the	the	DET
hssr-305	43	20	conclusion	conclusion	NOUN
hssr-305	43	21	,	,	PUNCT
hssr-305	43	22	that	that	SCONJ
hssr-305	43	23	the	the	DET
hssr-305	43	24	company	company	NOUN
hssr-305	43	25	has	have	VERB
hssr-305	43	26	a	a	DET
hssr-305	43	27	good	good	ADJ
hssr-305	43	28	financial	financial	ADJ
hssr-305	43	29	statement	statement	NOUN
hssr-305	43	30	,	,	PUNCT
hssr-305	43	31	because	because	SCONJ
hssr-305	43	32	the	the	DET
hssr-305	43	33	company	company	NOUN
hssr-305	43	34	has	have	VERB
hssr-305	43	35	a	a	DET
hssr-305	43	36	good	good	ADJ
hssr-305	43	37	liquidity	liquidity	NOUN
hssr-305	43	38	statement	statement	NOUN
hssr-305	43	39	,	,	PUNCT
hssr-305	43	40	is	be	AUX
hssr-305	43	41	profitable	profitable	ADJ
hssr-305	43	42	and	and	CCONJ
hssr-305	43	43	is	be	AUX
hssr-305	43	44	effective	effective	ADJ
hssr-305	43	45	in	in	ADP
hssr-305	43	46	inventory	inventory	NOUN
hssr-305	43	47	sales	sale	NOUN
hssr-305	43	48	.	.	PUNCT
hssr-305	44	1	and	and	CCONJ
hssr-305	44	2	that	that	PRON
hssr-305	44	3	leads	lead	VERB
hssr-305	44	4	us	we	PRON
hssr-305	44	5	to	to	ADP
hssr-305	44	6	the	the	DET
hssr-305	44	7	authentication	authentication	NOUN
hssr-305	44	8	of	of	ADP
hssr-305	44	9	the	the	DET
hssr-305	44	10	third	third	ADJ
hssr-305	44	11	hypothesis	hypothesis	NOUN
hssr-305	44	12	,	,	PUNCT
hssr-305	44	13	the	the	DET
hssr-305	44	14	company	company	NOUN
hssr-305	44	15	has	have	VERB
hssr-305	44	16	a	a	DET
hssr-305	44	17	good	good	ADJ
hssr-305	44	18	financial	financial	ADJ
hssr-305	44	19	statement	statement	NOUN
hssr-305	44	20	.	.	PUNCT
hssr-305	45	1	3	3	X
hssr-305	45	2	.	.	X
hssr-305	45	3	financial	financial	ADJ
hssr-305	45	4	statements	statement	NOUN
hssr-305	45	5	according	accord	VERB
hssr-305	45	6	to	to	ADP
hssr-305	45	7	the	the	DET
hssr-305	45	8	accounting	accounting	NOUN
hssr-305	45	9	standards	standard	NOUN
hssr-305	45	10	,	,	PUNCT
hssr-305	45	11	financial	financial	ADJ
hssr-305	45	12	statements	statement	NOUN
hssr-305	45	13	are	be	AUX
hssr-305	45	14	a	a	DET
hssr-305	45	15	structured	structured	ADJ
hssr-305	45	16	financial	financial	ADJ
hssr-305	45	17	presentation	presentation	NOUN
hssr-305	45	18	and	and	CCONJ
hssr-305	45	19	transactions	transaction	NOUN
hssr-305	45	20	undertaken	undertake	VERB
hssr-305	45	21	in	in	ADP
hssr-305	45	22	an	an	DET
hssr-305	45	23	organization	organization	NOUN
hssr-305	45	24	.	.	PUNCT
hssr-305	46	1	the	the	DET
hssr-305	46	2	main	main	ADJ
hssr-305	46	3	financial	financial	ADJ
hssr-305	46	4	statements	statement	NOUN
hssr-305	46	5	are	be	AUX
hssr-305	46	6	the	the	DET
hssr-305	46	7	means	mean	NOUN
hssr-305	46	8	used	use	VERB
hssr-305	46	9	by	by	ADP
hssr-305	46	10	the	the	DET
hssr-305	46	11	accounting	accounting	NOUN
hssr-305	46	12	for	for	ADP
hssr-305	46	13	the	the	DET
hssr-305	46	14	purpose	purpose	NOUN
hssr-305	46	15	of	of	ADP
hssr-305	46	16	collecting	collecting	NOUN
hssr-305	46	17	,	,	PUNCT
hssr-305	46	18	processing	processing	NOUN
hssr-305	46	19	and	and	CCONJ
hssr-305	46	20	presenting	present	VERB
hssr-305	46	21	economic	economic	ADJ
hssr-305	46	22	information	information	NOUN
hssr-305	46	23	.	.	PUNCT
hssr-305	47	1	the	the	DET
hssr-305	47	2	purpose	purpose	NOUN
hssr-305	47	3	of	of	ADP
hssr-305	47	4	financial	financial	ADJ
hssr-305	47	5	statements	statement	NOUN
hssr-305	47	6	is	be	AUX
hssr-305	47	7	to	to	PART
hssr-305	47	8	provide	provide	VERB
hssr-305	47	9	information	information	NOUN
hssr-305	47	10	on	on	ADP
hssr-305	47	11	the	the	DET
hssr-305	47	12	position	position	NOUN
hssr-305	47	13	and	and	CCONJ
hssr-305	47	14	financial	financial	ADJ
hssr-305	47	15	changes	change	NOUN
hssr-305	47	16	as	as	ADP
hssr-305	47	17	a	a	DET
hssr-305	47	18	very	very	ADV
hssr-305	47	19	important	important	ADJ
hssr-305	47	20	basis	basis	NOUN
hssr-305	47	21	for	for	ADP
hssr-305	47	22	making	make	VERB
hssr-305	47	23	managerial	managerial	ADJ
hssr-305	47	24	decisions	decision	NOUN
hssr-305	47	25	(	(	PUNCT
hssr-305	47	26	asllanaj	asllanaj	INTJ
hssr-305	47	27	,	,	PUNCT
hssr-305	47	28	2008	2008	NUM
hssr-305	47	29	)	)	PUNCT
hssr-305	47	30	.	.	PUNCT
hssr-305	48	1	the	the	DET
hssr-305	48	2	objective	objective	NOUN
hssr-305	48	3	of	of	ADP
hssr-305	48	4	the	the	DET
hssr-305	48	5	financial	financial	ADJ
hssr-305	48	6	statements	statement	NOUN
hssr-305	48	7	is	be	AUX
hssr-305	48	8	to	to	PART
hssr-305	48	9	provide	provide	VERB
hssr-305	48	10	information	information	NOUN
hssr-305	48	11	about	about	ADP
hssr-305	48	12	the	the	DET
hssr-305	48	13	financial	financial	ADJ
hssr-305	48	14	situation	situation	NOUN
hssr-305	48	15	,	,	PUNCT
hssr-305	48	16	financial	financial	ADJ
hssr-305	48	17	performance	performance	NOUN
hssr-305	48	18	and	and	CCONJ
hssr-305	48	19	changes	change	NOUN
hssr-305	48	20	in	in	ADP
hssr-305	48	21	an	an	DET
hssr-305	48	22	entity	entity	NOUN
hssr-305	48	23	's	's	PART
hssr-305	48	24	financial	financial	ADJ
hssr-305	48	25	position	position	NOUN
hssr-305	48	26	that	that	PRON
hssr-305	48	27	are	be	AUX
hssr-305	48	28	usable	usable	ADJ
hssr-305	48	29	by	by	ADP
hssr-305	48	30	a	a	DET
hssr-305	48	31	wide	wide	ADJ
hssr-305	48	32	range	range	NOUN
hssr-305	48	33	of	of	ADP
hssr-305	48	34	users	user	NOUN
hssr-305	48	35	in	in	ADP
hssr-305	48	36	making	make	VERB
hssr-305	48	37	their	their	PRON
hssr-305	48	38	economic	economic	ADJ
hssr-305	48	39	decisions	decision	NOUN
hssr-305	48	40	(	(	PUNCT
hssr-305	48	41	lewis	lewis	PROPN
hssr-305	48	42	,	,	PUNCT
hssr-305	48	43	&	&	CCONJ
hssr-305	48	44	pendrill	pendrill	PROPN
hssr-305	48	45	,	,	PUNCT
hssr-305	48	46	2004	2004	NUM
hssr-305	48	47	)	)	PUNCT
hssr-305	48	48	.	.	PUNCT
hssr-305	49	1	financial	financial	ADJ
hssr-305	49	2	statements	statement	NOUN
hssr-305	49	3	and	and	CCONJ
hssr-305	49	4	reports	report	NOUN
hssr-305	49	5	arising	arise	VERB
hssr-305	49	6	from	from	ADP
hssr-305	49	7	their	their	PRON
hssr-305	49	8	study	study	NOUN
hssr-305	49	9	provide	provide	VERB
hssr-305	49	10	information	information	NOUN
hssr-305	49	11	on	on	ADP
hssr-305	49	12	:	:	PUNCT
hssr-305	49	13	hssr.ideasspread.org	hssr.ideasspread.org	ADJ
hssr-305	49	14	humanities	humanity	NOUN
hssr-305	49	15	and	and	CCONJ
hssr-305	49	16	social	social	ADJ
hssr-305	49	17	science	science	NOUN
hssr-305	49	18	research	research	NOUN
hssr-305	49	19	vol	vol	NOUN
hssr-305	49	20	.	.	PROPN
hssr-305	50	1	2	2	NUM
hssr-305	50	2	,	,	PUNCT
hssr-305	50	3	no	no	INTJ
hssr-305	50	4	.	.	NOUN
hssr-305	50	5	2	2	NUM
hssr-305	50	6	;	;	PUNCT
hssr-305	50	7	2019	2019	NUM
hssr-305	50	8	20	20	NUM
hssr-305	50	9	published	publish	VERB
hssr-305	50	10	by	by	ADP
hssr-305	50	11	ideas	idea	NOUN
hssr-305	50	12	spread	spread	VERB
hssr-305	50	13	•	•	NUM
hssr-305	50	14	assets	asset	NOUN
hssr-305	50	15	•	•	NOUN
hssr-305	50	16	liabilities	liability	NOUN
hssr-305	50	17	•	•	NOUN
hssr-305	50	18	equity	equity	NOUN
hssr-305	50	19	•	•	NUM
hssr-305	50	20	income	income	NOUN
hssr-305	50	21	and	and	CCONJ
hssr-305	50	22	expenditures	expenditure	NOUN
hssr-305	50	23	and	and	CCONJ
hssr-305	50	24	•	•	NUM
hssr-305	50	25	cash	cash	NOUN
hssr-305	50	26	flow	flow	NOUN
hssr-305	50	27	financial	financial	ADJ
hssr-305	50	28	statements	statement	NOUN
hssr-305	50	29	reflect	reflect	VERB
hssr-305	50	30	the	the	DET
hssr-305	50	31	cumulative	cumulative	ADJ
hssr-305	50	32	effects	effect	NOUN
hssr-305	50	33	of	of	ADP
hssr-305	50	34	all	all	PRON
hssr-305	50	35	of	of	ADP
hssr-305	50	36	management	management	NOUN
hssr-305	50	37	’s	’s	PART
hssr-305	50	38	past	past	ADJ
hssr-305	50	39	decisions	decision	NOUN
hssr-305	50	40	(	(	PUNCT
hssr-305	50	41	helfert	helfert	NOUN
hssr-305	50	42	,	,	PUNCT
hssr-305	50	43	2001	2001	NUM
hssr-305	50	44	)	)	PUNCT
hssr-305	50	45	.	.	PUNCT
hssr-305	51	1	financial	financial	ADJ
hssr-305	51	2	statements	statement	NOUN
hssr-305	51	3	are	be	AUX
hssr-305	51	4	the	the	DET
hssr-305	51	5	business	business	NOUN
hssr-305	51	6	documents	document	NOUN
hssr-305	51	7	that	that	PRON
hssr-305	51	8	companies	company	NOUN
hssr-305	51	9	use	use	VERB
hssr-305	51	10	to	to	PART
hssr-305	51	11	report	report	VERB
hssr-305	51	12	the	the	DET
hssr-305	51	13	results	result	NOUN
hssr-305	51	14	of	of	ADP
hssr-305	51	15	their	their	PRON
hssr-305	51	16	activities	activity	NOUN
hssr-305	51	17	to	to	ADP
hssr-305	51	18	various	various	ADJ
hssr-305	51	19	user	user	NOUN
hssr-305	51	20	groups	group	NOUN
hssr-305	51	21	,	,	PUNCT
hssr-305	51	22	which	which	PRON
hssr-305	51	23	can	can	AUX
hssr-305	51	24	include	include	VERB
hssr-305	51	25	managers	manager	NOUN
hssr-305	51	26	,	,	PUNCT
hssr-305	51	27	investors	investor	NOUN
hssr-305	51	28	,	,	PUNCT
hssr-305	51	29	creditors	creditor	NOUN
hssr-305	51	30	,	,	PUNCT
hssr-305	51	31	and	and	CCONJ
hssr-305	51	32	regulatory	regulatory	ADJ
hssr-305	51	33	agencies	agency	NOUN
hssr-305	51	34	.	.	PUNCT
hssr-305	52	1	in	in	ADP
hssr-305	52	2	turn	turn	NOUN
hssr-305	52	3	,	,	PUNCT
hssr-305	52	4	these	these	DET
hssr-305	52	5	parties	party	NOUN
hssr-305	52	6	use	use	VERB
hssr-305	52	7	the	the	DET
hssr-305	52	8	reported	report	VERB
hssr-305	52	9	information	information	NOUN
hssr-305	52	10	to	to	PART
hssr-305	52	11	make	make	VERB
hssr-305	52	12	a	a	DET
hssr-305	52	13	variety	variety	NOUN
hssr-305	52	14	of	of	ADP
hssr-305	52	15	decisions	decision	NOUN
hssr-305	52	16	,	,	PUNCT
hssr-305	52	17	such	such	ADJ
hssr-305	52	18	as	as	ADP
hssr-305	52	19	whether	whether	SCONJ
hssr-305	52	20	to	to	PART
hssr-305	52	21	invest	invest	VERB
hssr-305	52	22	in	in	ADP
hssr-305	52	23	or	or	CCONJ
hssr-305	52	24	loan	loan	VERB
hssr-305	52	25	money	money	NOUN
hssr-305	52	26	to	to	ADP
hssr-305	52	27	the	the	DET
hssr-305	52	28	company	company	NOUN
hssr-305	52	29	(	(	PUNCT
hssr-305	52	30	charles	charles	PROPN
hssr-305	52	31	,	,	PUNCT
hssr-305	52	32	walter	walter	PROPN
hssr-305	52	33	&	&	CCONJ
hssr-305	52	34	thomas	thomas	PROPN
hssr-305	52	35	,	,	PUNCT
hssr-305	52	36	2012	2012	NUM
hssr-305	52	37	)	)	PUNCT
hssr-305	52	38	.	.	PUNCT
hssr-305	53	1	the	the	DET
hssr-305	53	2	main	main	ADJ
hssr-305	53	3	financial	financial	ADJ
hssr-305	53	4	statements	statement	NOUN
hssr-305	53	5	are	be	AUX
hssr-305	53	6	international	international	ADJ
hssr-305	53	7	accounting	accounting	NOUN
hssr-305	53	8	standards	standard	NOUN
hssr-305	53	9	(	(	PUNCT
hssr-305	53	10	ias	ias	PROPN
hssr-305	53	11	):	):	PUNCT
hssr-305	53	12	•	•	NUM
hssr-305	53	13	income	income	NOUN
hssr-305	53	14	and	and	CCONJ
hssr-305	53	15	expenditure	expenditure	NOUN
hssr-305	53	16	statements	statement	NOUN
hssr-305	53	17	,	,	PUNCT
hssr-305	53	18	•	•	NUM
hssr-305	53	19	balance	balance	NOUN
hssr-305	53	20	sheet	sheet	NOUN
hssr-305	53	21	,	,	PUNCT
hssr-305	53	22	•	•	NUM
hssr-305	53	23	cash	cash	NOUN
hssr-305	53	24	flow	flow	NOUN
hssr-305	53	25	statement	statement	NOUN
hssr-305	53	26	,	,	PUNCT
hssr-305	53	27	•	•	NUM
hssr-305	53	28	statement	statement	NOUN
hssr-305	53	29	of	of	ADP
hssr-305	53	30	equity	equity	NOUN
hssr-305	53	31	changes	change	NOUN
hssr-305	53	32	,	,	PUNCT
hssr-305	53	33	•	•	NUM
hssr-305	53	34	statement	statement	NOUN
hssr-305	53	35	of	of	ADP
hssr-305	53	36	explanatory	explanatory	ADJ
hssr-305	53	37	note	note	NOUN
hssr-305	53	38	.	.	PUNCT
hssr-305	54	1	3.1	3.1	NUM
hssr-305	54	2	income	income	NOUN
hssr-305	54	3	and	and	CCONJ
hssr-305	54	4	expenditure	expenditure	NOUN
hssr-305	54	5	statements	statement	NOUN
hssr-305	54	6	this	this	DET
hssr-305	54	7	statement	statement	NOUN
hssr-305	54	8	shows	show	VERB
hssr-305	54	9	the	the	DET
hssr-305	54	10	financial	financial	ADJ
hssr-305	54	11	result	result	NOUN
hssr-305	54	12	of	of	ADP
hssr-305	54	13	a	a	DET
hssr-305	54	14	firm	firm	NOUN
hssr-305	54	15	over	over	ADP
hssr-305	54	16	a	a	DET
hssr-305	54	17	period	period	NOUN
hssr-305	54	18	of	of	ADP
hssr-305	54	19	time	time	NOUN
hssr-305	54	20	(	(	PUNCT
hssr-305	54	21	monthly	monthly	ADJ
hssr-305	54	22	,	,	PUNCT
hssr-305	54	23	quarterly	quarterly	ADJ
hssr-305	54	24	or	or	CCONJ
hssr-305	54	25	annual	annual	ADJ
hssr-305	54	26	)	)	PUNCT
hssr-305	54	27	.	.	PUNCT
hssr-305	55	1	it	it	PRON
hssr-305	55	2	summarizes	summarize	VERB
hssr-305	55	3	the	the	DET
hssr-305	55	4	incomes	income	NOUN
hssr-305	55	5	and	and	CCONJ
hssr-305	55	6	expenditures	expenditure	NOUN
hssr-305	55	7	incurred	incur	VERB
hssr-305	55	8	for	for	ADP
hssr-305	55	9	the	the	DET
hssr-305	55	10	creation	creation	NOUN
hssr-305	55	11	of	of	ADP
hssr-305	55	12	such	such	ADJ
hssr-305	55	13	income	income	NOUN
hssr-305	55	14	.	.	PUNCT
hssr-305	56	1	income	income	NOUN
hssr-305	56	2	represents	represent	VERB
hssr-305	56	3	the	the	DET
hssr-305	56	4	amount	amount	NOUN
hssr-305	56	5	of	of	ADP
hssr-305	56	6	assets	asset	NOUN
hssr-305	56	7	generated	generate	VERB
hssr-305	56	8	through	through	ADP
hssr-305	56	9	business	business	NOUN
hssr-305	56	10	operations	operation	NOUN
hssr-305	56	11	.	.	PUNCT
hssr-305	57	1	expenditure	expenditure	NOUN
hssr-305	57	2	represent	represent	VERB
hssr-305	57	3	the	the	DET
hssr-305	57	4	amount	amount	NOUN
hssr-305	57	5	of	of	ADP
hssr-305	57	6	assets	asset	NOUN
hssr-305	57	7	consumed	consume	VERB
hssr-305	57	8	during	during	ADP
hssr-305	57	9	the	the	DET
hssr-305	57	10	business	business	NOUN
hssr-305	57	11	operation	operation	NOUN
hssr-305	57	12	,	,	PUNCT
hssr-305	57	13	respectively	respectively	ADV
hssr-305	57	14	the	the	DET
hssr-305	57	15	flows	flow	NOUN
hssr-305	57	16	and	and	CCONJ
hssr-305	57	17	obligations	obligation	NOUN
hssr-305	57	18	occured	occur	VERB
hssr-305	57	19	during	during	ADP
hssr-305	57	20	the	the	DET
hssr-305	57	21	production	production	NOUN
hssr-305	57	22	of	of	ADP
hssr-305	57	23	goods	good	NOUN
hssr-305	57	24	and	and	CCONJ
hssr-305	57	25	services	service	NOUN
hssr-305	57	26	(	(	PUNCT
hssr-305	57	27	asllanaj	asllanaj	INTJ
hssr-305	57	28	,	,	PUNCT
hssr-305	57	29	2008	2008	NUM
hssr-305	57	30	)	)	PUNCT
hssr-305	57	31	.	.	PUNCT
hssr-305	58	1	the	the	DET
hssr-305	58	2	difference	difference	NOUN
hssr-305	58	3	between	between	ADP
hssr-305	58	4	income	income	NOUN
hssr-305	58	5	and	and	CCONJ
hssr-305	58	6	expenditure	expenditure	NOUN
hssr-305	58	7	represents	represent	VERB
hssr-305	58	8	net	net	ADJ
hssr-305	58	9	income	income	NOUN
hssr-305	58	10	or	or	CCONJ
hssr-305	58	11	net	net	ADJ
hssr-305	58	12	profit	profit	NOUN
hssr-305	58	13	.	.	PUNCT
hssr-305	59	1	table	table	NOUN
hssr-305	59	2	1	1	NUM
hssr-305	59	3	.	.	PUNCT
hssr-305	60	1	income	income	NOUN
hssr-305	60	2	statement	statement	NOUN
hssr-305	60	3	3.2	3.2	NUM
hssr-305	60	4	balance	balance	NOUN
hssr-305	60	5	sheet	sheet	NOUN
hssr-305	60	6	the	the	DET
hssr-305	60	7	balance	balance	NOUN
hssr-305	60	8	sheet	sheet	NOUN
hssr-305	60	9	reports	report	NOUN
hssr-305	60	10	in	in	ADP
hssr-305	60	11	a	a	DET
hssr-305	60	12	summarized	summarize	VERB
hssr-305	60	13	form	form	NOUN
hssr-305	60	14	the	the	DET
hssr-305	60	15	balances	balance	NOUN
hssr-305	60	16	of	of	ADP
hssr-305	60	17	the	the	DET
hssr-305	60	18	assets	asset	NOUN
hssr-305	60	19	,	,	PUNCT
hssr-305	60	20	capital	capital	NOUN
hssr-305	60	21	and	and	CCONJ
hssr-305	60	22	liabilities	liability	NOUN
hssr-305	60	23	accounts	account	VERB
hssr-305	60	24	at	at	ADP
hssr-305	60	25	the	the	DET
hssr-305	60	26	date	date	NOUN
hssr-305	60	27	of	of	ADP
hssr-305	60	28	its	its	PRON
hssr-305	60	29	establishment	establishment	NOUN
hssr-305	60	30	for	for	ADP
hssr-305	60	31	a	a	DET
hssr-305	60	32	specified	specified	ADJ
hssr-305	60	33	period	period	NOUN
hssr-305	60	34	of	of	ADP
hssr-305	60	35	time	time	NOUN
hssr-305	60	36	.	.	PUNCT
hssr-305	61	1	the	the	DET
hssr-305	61	2	balance	balance	NOUN
hssr-305	61	3	sheet	sheet	NOUN
hssr-305	61	4	denomination	denomination	NOUN
hssr-305	61	5	comes	come	VERB
hssr-305	61	6	from	from	ADP
hssr-305	61	7	the	the	DET
hssr-305	61	8	assumption	assumption	NOUN
hssr-305	61	9	that	that	SCONJ
hssr-305	61	10	between	between	ADP
hssr-305	61	11	the	the	DET
hssr-305	61	12	total	total	ADJ
hssr-305	61	13	assets	asset	NOUN
hssr-305	61	14	on	on	ADP
hssr-305	61	15	one	one	NUM
hssr-305	61	16	side	side	NOUN
hssr-305	61	17	and	and	CCONJ
hssr-305	61	18	the	the	DET
hssr-305	61	19	total	total	NOUN
hssr-305	61	20	of	of	ADP
hssr-305	61	21	capital	capital	NOUN
hssr-305	61	22	and	and	CCONJ
hssr-305	61	23	liabilities	liability	NOUN
hssr-305	61	24	on	on	ADP
hssr-305	61	25	the	the	DET
hssr-305	61	26	other	other	ADJ
hssr-305	61	27	hand	hand	NOUN
hssr-305	61	28	,	,	PUNCT
hssr-305	61	29	there	there	PRON
hssr-305	61	30	must	must	AUX
hssr-305	61	31	be	be	AUX
hssr-305	61	32	a	a	DET
hssr-305	61	33	2016	2016	NUM
hssr-305	61	34	2015	2015	NUM
hssr-305	61	35	net	net	ADJ
hssr-305	61	36	sales	sale	NOUN
hssr-305	61	37	233,715	233,715	NUM
hssr-305	61	38	182,795	182,795	NUM
hssr-305	61	39	cost	cost	NOUN
hssr-305	61	40	of	of	ADP
hssr-305	61	41	sales	sale	NOUN
hssr-305	61	42	140,089	140,089	NUM
hssr-305	61	43	112,258	112,258	NUM
hssr-305	61	44	gross	gross	ADJ
hssr-305	61	45	margin	margin	NOUN
hssr-305	61	46	93,626	93,626	NUM
hssr-305	61	47	70,537	70,537	NUM
hssr-305	61	48	operating	operating	NOUN
hssr-305	61	49	expenses	expense	NOUN
hssr-305	61	50	:	:	PUNCT
hssr-305	61	51	research	research	NOUN
hssr-305	61	52	and	and	CCONJ
hssr-305	61	53	development	development	NOUN
hssr-305	61	54	8,067	8,067	NUM
hssr-305	61	55	6,041	6,041	NUM
hssr-305	61	56	selling	selling	NOUN
hssr-305	61	57	,	,	PUNCT
hssr-305	61	58	general	general	ADJ
hssr-305	61	59	and	and	CCONJ
hssr-305	61	60	administrative	administrative	ADJ
hssr-305	61	61	14,329	14,329	NUM
hssr-305	61	62	11,993	11,993	NUM
hssr-305	61	63	operating	operate	VERB
hssr-305	61	64	income	income	NOUN
hssr-305	61	65	71,230	71,230	NUM
hssr-305	61	66	52,503	52,503	NUM
hssr-305	61	67	other	other	ADJ
hssr-305	61	68	income/(expense	income/(expense	NOUN
hssr-305	61	69	)	)	PUNCT
hssr-305	61	70	net	net	NOUN
hssr-305	61	71	1,285	1,285	NUM
hssr-305	61	72	980	980	NUM
hssr-305	61	73	income	income	NOUN
hssr-305	61	74	before	before	ADP
hssr-305	61	75	provision	provision	NOUN
hssr-305	61	76	for	for	ADP
hssr-305	61	77	income	income	NOUN
hssr-305	61	78	taxes	taxis	NOUN
hssr-305	61	79	72,515	72,515	NUM
hssr-305	61	80	53,483	53,483	NUM
hssr-305	61	81	provision	provision	NOUN
hssr-305	61	82	for	for	ADP
hssr-305	61	83	income	income	NOUN
hssr-305	61	84	taxes	taxis	NOUN
hssr-305	61	85	19,121	19,121	NUM
hssr-305	61	86	13,973	13,973	NUM
hssr-305	61	87	net	net	ADJ
hssr-305	61	88	income	income	NOUN
hssr-305	61	89	53,394	53,394	NUM
hssr-305	61	90	39,510	39,510	NUM
hssr-305	61	91	"	"	PUNCT
hssr-305	61	92	x	x	NOUN
hssr-305	61	93	"	"	PUNCT
hssr-305	61	94	company	company	NOUN
hssr-305	61	95	hssr.ideasspread.org	hssr.ideasspread.org	ADJ
hssr-305	61	96	humanities	humanity	NOUN
hssr-305	61	97	and	and	CCONJ
hssr-305	61	98	social	social	ADJ
hssr-305	61	99	science	science	NOUN
hssr-305	61	100	research	research	NOUN
hssr-305	61	101	vol	vol	NOUN
hssr-305	61	102	.	.	PROPN
hssr-305	62	1	2	2	NUM
hssr-305	62	2	,	,	PUNCT
hssr-305	62	3	no	no	INTJ
hssr-305	62	4	.	.	NOUN
hssr-305	62	5	2	2	NUM
hssr-305	62	6	;	;	PUNCT
hssr-305	62	7	2019	2019	NUM
hssr-305	62	8	21	21	NUM
hssr-305	62	9	published	publish	VERB
hssr-305	62	10	by	by	ADP
hssr-305	62	11	ideas	idea	NOUN
hssr-305	62	12	spread	spread	VERB
hssr-305	62	13	balanced	balanced	ADJ
hssr-305	62	14	state	state	NOUN
hssr-305	62	15	.	.	PUNCT
hssr-305	63	1	consequently	consequently	ADV
hssr-305	63	2	the	the	DET
hssr-305	63	3	total	total	ADJ
hssr-305	63	4	assets	asset	NOUN
hssr-305	63	5	in	in	ADP
hssr-305	63	6	the	the	DET
hssr-305	63	7	balance	balance	NOUN
hssr-305	63	8	sheet	sheet	NOUN
hssr-305	63	9	must	must	AUX
hssr-305	63	10	be	be	AUX
hssr-305	63	11	equal	equal	ADJ
hssr-305	63	12	to	to	ADP
hssr-305	63	13	the	the	DET
hssr-305	63	14	total	total	NOUN
hssr-305	63	15	of	of	ADP
hssr-305	63	16	liabilities	liability	NOUN
hssr-305	63	17	and	and	CCONJ
hssr-305	63	18	capital	capital	NOUN
hssr-305	63	19	(	(	PUNCT
hssr-305	63	20	asllanaj	asllanaj	INTJ
hssr-305	63	21	,	,	PUNCT
hssr-305	63	22	2008	2008	NUM
hssr-305	63	23	)	)	PUNCT
hssr-305	63	24	.	.	PUNCT
hssr-305	64	1	this	this	DET
hssr-305	64	2	equilibrium	equilibrium	NOUN
hssr-305	64	3	is	be	AUX
hssr-305	64	4	expressed	express	VERB
hssr-305	64	5	through	through	ADP
hssr-305	64	6	the	the	DET
hssr-305	64	7	equation	equation	NOUN
hssr-305	64	8	(	(	PUNCT
hssr-305	64	9	xhafa	xhafa	PROPN
hssr-305	64	10	,	,	PUNCT
hssr-305	64	11	2005	2005	NUM
hssr-305	64	12	):	):	PUNCT
hssr-305	64	13	assets	asset	NOUN
hssr-305	64	14	=	=	SYM
hssr-305	64	15	liabilities	liability	NOUN
hssr-305	64	16	+	+	CCONJ
hssr-305	64	17	capital	capital	NOUN
hssr-305	64	18	(	(	PUNCT
hssr-305	64	19	equity	equity	NOUN
hssr-305	64	20	)	)	PUNCT
hssr-305	64	21	.	.	PUNCT
hssr-305	65	1	assets	asset	NOUN
hssr-305	65	2	are	be	AUX
hssr-305	65	3	rights	right	NOUN
hssr-305	65	4	or	or	CCONJ
hssr-305	65	5	other	other	ADJ
hssr-305	65	6	access	access	NOUN
hssr-305	65	7	to	to	ADP
hssr-305	65	8	future	future	ADJ
hssr-305	65	9	economic	economic	ADJ
hssr-305	65	10	benefits	benefit	NOUN
hssr-305	65	11	controlled	control	VERB
hssr-305	65	12	by	by	ADP
hssr-305	65	13	an	an	DET
hssr-305	65	14	entity	entity	NOUN
hssr-305	65	15	as	as	ADP
hssr-305	65	16	a	a	DET
hssr-305	65	17	result	result	NOUN
hssr-305	65	18	of	of	ADP
hssr-305	65	19	past	past	ADJ
hssr-305	65	20	transactions	transaction	NOUN
hssr-305	65	21	or	or	CCONJ
hssr-305	65	22	events	event	NOUN
hssr-305	65	23	.	.	PUNCT
hssr-305	66	1	liabilities	liability	NOUN
hssr-305	66	2	are	be	AUX
hssr-305	66	3	obligations	obligation	NOUN
hssr-305	66	4	of	of	ADP
hssr-305	66	5	an	an	DET
hssr-305	66	6	entity	entity	NOUN
hssr-305	66	7	to	to	PART
hssr-305	66	8	transfer	transfer	VERB
hssr-305	66	9	economic	economic	ADJ
hssr-305	66	10	benefits	benefit	NOUN
hssr-305	66	11	as	as	ADP
hssr-305	66	12	a	a	DET
hssr-305	66	13	result	result	NOUN
hssr-305	66	14	of	of	ADP
hssr-305	66	15	past	past	ADJ
hssr-305	66	16	transactions	transaction	NOUN
hssr-305	66	17	or	or	CCONJ
hssr-305	66	18	events	event	NOUN
hssr-305	66	19	(	(	PUNCT
hssr-305	66	20	lewis	lewis	PROPN
hssr-305	66	21	,	,	PUNCT
hssr-305	66	22	&	&	CCONJ
hssr-305	66	23	pendrill	pendrill	PROPN
hssr-305	66	24	,	,	PUNCT
hssr-305	66	25	2004	2004	NUM
hssr-305	66	26	)	)	PUNCT
hssr-305	66	27	.	.	PUNCT
hssr-305	67	1	capital	capital	NOUN
hssr-305	67	2	represents	represent	VERB
hssr-305	67	3	the	the	DET
hssr-305	67	4	rights	right	NOUN
hssr-305	67	5	of	of	ADP
hssr-305	67	6	the	the	DET
hssr-305	67	7	owners	owner	NOUN
hssr-305	67	8	in	in	ADP
hssr-305	67	9	the	the	DET
hssr-305	67	10	corporate	corporate	ADJ
hssr-305	67	11	property	property	NOUN
hssr-305	67	12	,	,	PUNCT
hssr-305	67	13	so	so	CCONJ
hssr-305	67	14	it	it	PRON
hssr-305	67	15	is	be	AUX
hssr-305	67	16	a	a	DET
hssr-305	67	17	kind	kind	NOUN
hssr-305	67	18	of	of	ADP
hssr-305	67	19	obligation	obligation	NOUN
hssr-305	67	20	but	but	CCONJ
hssr-305	67	21	to	to	ADP
hssr-305	67	22	the	the	DET
hssr-305	67	23	owners	owner	NOUN
hssr-305	67	24	.	.	PUNCT
hssr-305	68	1	in	in	ADP
hssr-305	68	2	fact	fact	NOUN
hssr-305	68	3	,	,	PUNCT
hssr-305	68	4	demands	demand	NOUN
hssr-305	68	5	of	of	ADP
hssr-305	68	6	the	the	DET
hssr-305	68	7	owners	owner	NOUN
hssr-305	68	8	of	of	ADP
hssr-305	68	9	the	the	DET
hssr-305	68	10	enterprise	enterprise	NOUN
hssr-305	68	11	's	's	PART
hssr-305	68	12	assets	asset	NOUN
hssr-305	68	13	are	be	AUX
hssr-305	68	14	equal	equal	ADJ
hssr-305	68	15	to	to	ADP
hssr-305	68	16	the	the	DET
hssr-305	68	17	amount	amount	NOUN
hssr-305	68	18	of	of	ADP
hssr-305	68	19	the	the	DET
hssr-305	68	20	assets	asset	NOUN
hssr-305	68	21	which	which	PRON
hssr-305	68	22	remains	remain	VERB
hssr-305	68	23	after	after	SCONJ
hssr-305	68	24	all	all	DET
hssr-305	68	25	the	the	DET
hssr-305	68	26	liabilities	liability	NOUN
hssr-305	68	27	have	have	AUX
hssr-305	68	28	been	be	AUX
hssr-305	68	29	deducted	deduct	VERB
hssr-305	68	30	(	(	PUNCT
hssr-305	68	31	asllanaj	asllanaj	INTJ
hssr-305	68	32	,	,	PUNCT
hssr-305	68	33	2008	2008	NUM
hssr-305	68	34	)	)	PUNCT
hssr-305	68	35	.	.	PUNCT
hssr-305	69	1	table	table	NOUN
hssr-305	69	2	2	2	NUM
hssr-305	69	3	.	.	PUNCT
hssr-305	69	4	balance	balance	NOUN
hssr-305	69	5	sheet	sheet	NOUN
hssr-305	69	6	3.3	3.3	NUM
hssr-305	69	7	cash	cash	NOUN
hssr-305	69	8	flow	flow	NOUN
hssr-305	69	9	statement	statement	NOUN
hssr-305	69	10	the	the	DET
hssr-305	69	11	main	main	ADJ
hssr-305	69	12	purpose	purpose	NOUN
hssr-305	69	13	of	of	ADP
hssr-305	69	14	cash	cash	NOUN
hssr-305	69	15	flow	flow	NOUN
hssr-305	69	16	review	review	NOUN
hssr-305	69	17	is	be	AUX
hssr-305	69	18	to	to	PART
hssr-305	69	19	provide	provide	VERB
hssr-305	69	20	business	business	NOUN
hssr-305	69	21	information	information	NOUN
hssr-305	69	22	about	about	ADP
hssr-305	69	23	activities	activity	NOUN
hssr-305	69	24	that	that	PRON
hssr-305	69	25	affect	affect	VERB
hssr-305	69	26	cash	cash	NOUN
hssr-305	69	27	inflows	inflow	NOUN
hssr-305	69	28	and	and	CCONJ
hssr-305	69	29	outflows	outflow	NOUN
hssr-305	69	30	during	during	ADP
hssr-305	69	31	a	a	DET
hssr-305	69	32	fiscal	fiscal	ADJ
hssr-305	69	33	period	period	NOUN
hssr-305	69	34	.	.	PUNCT
hssr-305	70	1	in	in	ADP
hssr-305	70	2	other	other	ADJ
hssr-305	70	3	words	word	NOUN
hssr-305	70	4	,	,	PUNCT
hssr-305	70	5	the	the	DET
hssr-305	70	6	cash	cash	NOUN
hssr-305	70	7	flow	flow	NOUN
hssr-305	70	8	statement	statement	NOUN
hssr-305	70	9	reports	report	VERB
hssr-305	70	10	the	the	DET
hssr-305	70	11	transactions	transaction	NOUN
hssr-305	70	12	from	from	ADP
hssr-305	70	13	which	which	PRON
hssr-305	70	14	the	the	DET
hssr-305	70	15	cash	cash	NOUN
hssr-305	70	16	is	be	AUX
hssr-305	70	17	generated	generate	VERB
hssr-305	70	18	and	and	CCONJ
hssr-305	70	19	the	the	DET
hssr-305	70	20	transactions	transaction	NOUN
hssr-305	70	21	for	for	ADP
hssr-305	70	22	which	which	PRON
hssr-305	70	23	the	the	DET
hssr-305	70	24	money	money	NOUN
hssr-305	70	25	is	be	AUX
hssr-305	70	26	used	use	VERB
hssr-305	70	27	(	(	PUNCT
hssr-305	70	28	asllanaj	asllanaj	INTJ
hssr-305	70	29	,	,	PUNCT
hssr-305	70	30	2008	2008	NUM
hssr-305	70	31	)	)	PUNCT
hssr-305	70	32	.	.	PUNCT
hssr-305	71	1	years	year	NOUN
hssr-305	71	2	2016	2016	NUM
hssr-305	71	3	2015	2015	NUM
hssr-305	71	4	current	current	ADJ
hssr-305	71	5	assets	asset	NOUN
hssr-305	71	6	:	:	PUNCT
hssr-305	71	7	cash	cash	NOUN
hssr-305	71	8	and	and	CCONJ
hssr-305	71	9	cash	cash	NOUN
hssr-305	71	10	equivalents	equivalent	NOUN
hssr-305	71	11	21,120	21,120	NUM
hssr-305	71	12	13,844	13,844	NUM
hssr-305	71	13	short	short	ADJ
hssr-305	71	14	-	-	PUNCT
hssr-305	71	15	term	term	NOUN
hssr-305	71	16	marketable	marketable	ADJ
hssr-305	71	17	securities	security	NOUN
hssr-305	71	18	20,481	20,481	NUM
hssr-305	71	19	11,233	11,233	NUM
hssr-305	71	20	accounts	account	NOUN
hssr-305	71	21	receivable	receivable	ADJ
hssr-305	71	22	16,849	16,849	NUM
hssr-305	71	23	17,460	17,460	NUM
hssr-305	71	24	inventories	inventory	NOUN
hssr-305	71	25	2,349	2,349	NUM
hssr-305	71	26	2,111	2,111	NUM
hssr-305	71	27	deferred	defer	VERB
hssr-305	71	28	tax	tax	NOUN
hssr-305	71	29	assets	asset	NOUN
hssr-305	71	30	5,546	5,546	NUM
hssr-305	71	31	4,318	4,318	NUM
hssr-305	71	32	vender	vender	PROPN
hssr-305	71	33	non	non	ADJ
hssr-305	71	34	-	-	ADJ
hssr-305	71	35	trade	trade	ADJ
hssr-305	71	36	receivable	receivable	NOUN
hssr-305	71	37	13,494	13,494	NUM
hssr-305	71	38	9,759	9,759	NUM
hssr-305	71	39	other	other	ADJ
hssr-305	71	40	current	current	ADJ
hssr-305	71	41	assets	asset	NOUN
hssr-305	71	42	9,539	9,539	NUM
hssr-305	71	43	9,806	9,806	NUM
hssr-305	71	44	total	total	ADJ
hssr-305	71	45	current	current	ADJ
hssr-305	71	46	assets	asset	NOUN
hssr-305	71	47	89,378	89,378	NUM
hssr-305	71	48	68,531	68,531	NUM
hssr-305	71	49	long	long	ADJ
hssr-305	71	50	-	-	PUNCT
hssr-305	71	51	term	term	NOUN
hssr-305	71	52	marketable	marketable	ADJ
hssr-305	71	53	securities	security	NOUN
hssr-305	71	54	164,065	164,065	NUM
hssr-305	71	55	130,162	130,162	NUM
hssr-305	71	56	property	property	NOUN
hssr-305	71	57	,	,	PUNCT
hssr-305	71	58	plant	plant	NOUN
hssr-305	71	59	and	and	CCONJ
hssr-305	71	60	equipment	equipment	NOUN
hssr-305	71	61	,	,	PUNCT
hssr-305	71	62	net	net	NOUN
hssr-305	71	63	22,471	22,471	NUM
hssr-305	71	64	20,624	20,624	NUM
hssr-305	71	65	goodwill	goodwill	NOUN
hssr-305	71	66	5,116	5,116	NUM
hssr-305	71	67	4,616	4,616	NUM
hssr-305	71	68	acquired	acquire	VERB
hssr-305	71	69	intangible	intangible	ADJ
hssr-305	71	70	assets	asset	NOUN
hssr-305	71	71	,	,	PUNCT
hssr-305	71	72	net	net	NOUN
hssr-305	71	73	3,839	3,839	NUM
hssr-305	71	74	4,142	4,142	NUM
hssr-305	71	75	other	other	ADJ
hssr-305	71	76	assets	asset	NOUN
hssr-305	71	77	5,556	5,556	NUM
hssr-305	71	78	3,764	3,764	NUM
hssr-305	71	79	total	total	ADJ
hssr-305	71	80	assets	asset	NOUN
hssr-305	71	81	290,479	290,479	NUM
hssr-305	71	82	231,839	231,839	NUM
hssr-305	71	83	current	current	ADJ
hssr-305	71	84	liabilities	liability	NOUN
hssr-305	71	85	accounts	account	VERB
hssr-305	71	86	payanble	payanble	ADJ
hssr-305	71	87	35,490	35,490	NUM
hssr-305	71	88	30,196	30,196	NUM
hssr-305	71	89	accrued	accrue	VERB
hssr-305	71	90	expenses	expense	NOUN
hssr-305	71	91	25,181	25,181	NUM
hssr-305	71	92	18,453	18,453	NUM
hssr-305	71	93	deferred	defer	VERB
hssr-305	71	94	revenue	revenue	NOUN
hssr-305	71	95	8,940	8,940	NUM
hssr-305	71	96	8,491	8,491	NUM
hssr-305	71	97	commercial	commercial	ADJ
hssr-305	71	98	paper	paper	NOUN
hssr-305	71	99	8,499	8,499	NUM
hssr-305	71	100	6,308	6,308	NUM
hssr-305	71	101	current	current	ADJ
hssr-305	71	102	portion	portion	NOUN
hssr-305	71	103	of	of	ADP
hssr-305	71	104	long	long	ADJ
hssr-305	71	105	-	-	PUNCT
hssr-305	71	106	term	term	NOUN
hssr-305	71	107	debt	debt	NOUN
hssr-305	71	108	2,500	2,500	NUM
hssr-305	71	109	0	0	NUM
hssr-305	71	110	total	total	ADJ
hssr-305	71	111	current	current	ADJ
hssr-305	71	112	liabilities	liability	NOUN
hssr-305	71	113	80,610	80,610	NUM
hssr-305	71	114	63,448	63,448	NUM
hssr-305	71	115	deferred	deferred	ADJ
hssr-305	71	116	revenue	revenue	NOUN
hssr-305	71	117	,	,	PUNCT
hssr-305	71	118	non	non	PROPN
hssr-305	71	119	current	current	ADJ
hssr-305	71	120	3,624	3,624	NUM
hssr-305	71	121	3,031	3,031	NUM
hssr-305	71	122	long	long	ADJ
hssr-305	71	123	-	-	PUNCT
hssr-305	71	124	term	term	NOUN
hssr-305	71	125	debt	debt	NOUN
hssr-305	71	126	53,463	53,463	NUM
hssr-305	71	127	28,987	28,987	NUM
hssr-305	71	128	other	other	ADJ
hssr-305	71	129	non	non	ADJ
hssr-305	71	130	-	-	ADJ
hssr-305	71	131	current	current	ADJ
hssr-305	71	132	liabilities	liability	NOUN
hssr-305	71	133	33,427	33,427	NUM
hssr-305	71	134	24,826	24,826	NUM
hssr-305	71	135	total	total	ADJ
hssr-305	71	136	liabilities	liability	NOUN
hssr-305	71	137	171,124	171,124	NUM
hssr-305	71	138	120,292	120,292	NUM
hssr-305	71	139	shareholders	shareholder	NOUN
hssr-305	71	140	'	'	PART
hssr-305	71	141	equity	equity	NOUN
hssr-305	71	142	comon	comon	PROPN
hssr-305	71	143	stock	stock	PROPN
hssr-305	71	144	27,416	27,416	NUM
hssr-305	71	145	23,313	23,313	NUM
hssr-305	71	146	retained	retain	VERB
hssr-305	71	147	earnings	earning	NOUN
hssr-305	71	148	92,284	92,284	NUM
hssr-305	71	149	87,152	87,152	NUM
hssr-305	71	150	accumulated	accumulate	VERB
hssr-305	71	151	other	other	ADJ
hssr-305	71	152	comprehensive	comprehensive	ADJ
hssr-305	71	153	income	income	NOUN
hssr-305	71	154	(	(	PUNCT
hssr-305	71	155	345	345	NUM
hssr-305	71	156	)	)	PUNCT
hssr-305	71	157	1,082	1,082	NUM
hssr-305	71	158	total	total	ADJ
hssr-305	71	159	shareholders	shareholder	NOUN
hssr-305	71	160	'	'	PART
hssr-305	71	161	equity	equity	NOUN
hssr-305	71	162	119,355	119,355	NUM
hssr-305	71	163	111,547	111,547	NUM
hssr-305	71	164	total	total	ADJ
hssr-305	71	165	liabilities	liability	NOUN
hssr-305	71	166	and	and	CCONJ
hssr-305	71	167	shareholders	shareholder	NOUN
hssr-305	71	168	'	'	PART
hssr-305	71	169	equity	equity	NOUN
hssr-305	71	170	290,479	290,479	NUM
hssr-305	71	171	231,839	231,839	NUM
hssr-305	71	172	liabilities	liability	NOUN
hssr-305	71	173	and	and	CCONJ
hssr-305	71	174	shareholders	shareholder	NOUN
hssr-305	71	175	'	'	PART
hssr-305	71	176	equity	equity	NOUN
hssr-305	71	177	assets	asset	NOUN
hssr-305	71	178	"	"	PUNCT
hssr-305	71	179	x	x	NOUN
hssr-305	71	180	"	"	PUNCT
hssr-305	71	181	company	company	NOUN
hssr-305	71	182	hssr.ideasspread.org	hssr.ideasspread.org	ADJ
hssr-305	71	183	humanities	humanity	NOUN
hssr-305	71	184	and	and	CCONJ
hssr-305	71	185	social	social	ADJ
hssr-305	71	186	science	science	NOUN
hssr-305	71	187	research	research	NOUN
hssr-305	71	188	vol	vol	NOUN
hssr-305	71	189	.	.	PROPN
hssr-305	72	1	2	2	NUM
hssr-305	72	2	,	,	PUNCT
hssr-305	72	3	no	no	INTJ
hssr-305	72	4	.	.	NOUN
hssr-305	72	5	2	2	NUM
hssr-305	72	6	;	;	PUNCT
hssr-305	72	7	2019	2019	NUM
hssr-305	72	8	22	22	NUM
hssr-305	72	9	published	publish	VERB
hssr-305	72	10	by	by	ADP
hssr-305	72	11	ideas	idea	NOUN
hssr-305	72	12	spread	spread	VERB
hssr-305	72	13	cash	cash	NOUN
hssr-305	72	14	flow	flow	NOUN
hssr-305	72	15	statement	statement	NOUN
hssr-305	72	16	methods	method	NOUN
hssr-305	72	17	(	(	PUNCT
hssr-305	72	18	society	society	NOUN
hssr-305	72	19	of	of	ADP
hssr-305	72	20	certified	certify	VERB
hssr-305	72	21	accountants	accountant	NOUN
hssr-305	72	22	and	and	CCONJ
hssr-305	72	23	auditors	auditor	NOUN
hssr-305	72	24	in	in	ADP
hssr-305	72	25	kosovo	kosovo	PROPN
hssr-305	72	26	(	(	PUNCT
hssr-305	72	27	scaak	scaak	NOUN
hssr-305	72	28	)	)	PUNCT
hssr-305	72	29	)	)	PUNCT
hssr-305	73	1	(	(	PUNCT
hssr-305	73	2	2008	2008	NUM
hssr-305	73	3	):	):	PUNCT
hssr-305	73	4	direct	direct	ADJ
hssr-305	73	5	method	method	NOUN
hssr-305	73	6	shows	show	VERB
hssr-305	73	7	cash	cash	NOUN
hssr-305	73	8	collection	collection	NOUN
hssr-305	73	9	from	from	ADP
hssr-305	73	10	customers	customer	NOUN
hssr-305	73	11	,	,	PUNCT
hssr-305	73	12	interest	interest	NOUN
hssr-305	73	13	and	and	CCONJ
hssr-305	73	14	dividends	dividend	NOUN
hssr-305	73	15	collected	collect	VERB
hssr-305	73	16	,	,	PUNCT
hssr-305	73	17	other	other	ADJ
hssr-305	73	18	cash	cash	NOUN
hssr-305	73	19	inflows	inflow	NOUN
hssr-305	73	20	,	,	PUNCT
hssr-305	73	21	money	money	NOUN
hssr-305	73	22	paid	pay	VERB
hssr-305	73	23	to	to	ADP
hssr-305	73	24	suppliers	supplier	NOUN
hssr-305	73	25	and	and	CCONJ
hssr-305	73	26	employees	employee	NOUN
hssr-305	73	27	,	,	PUNCT
hssr-305	73	28	paid	pay	VERB
hssr-305	73	29	interests	interest	NOUN
hssr-305	73	30	,	,	PUNCT
hssr-305	73	31	paid	pay	VERB
hssr-305	73	32	taxes	taxis	NOUN
hssr-305	73	33	and	and	CCONJ
hssr-305	73	34	other	other	ADJ
hssr-305	73	35	operating	operating	NOUN
hssr-305	73	36	fees	fee	NOUN
hssr-305	73	37	indirect	indirect	ADJ
hssr-305	73	38	method	method	NOUN
hssr-305	73	39	starts	start	VERB
hssr-305	73	40	with	with	ADP
hssr-305	73	41	net	net	ADJ
hssr-305	73	42	income	income	NOUN
hssr-305	73	43	and	and	CCONJ
hssr-305	73	44	is	be	AUX
hssr-305	73	45	adjusted	adjust	VERB
hssr-305	73	46	to	to	ADP
hssr-305	73	47	deferred	defer	VERB
hssr-305	73	48	items	item	NOUN
hssr-305	73	49	,	,	PUNCT
hssr-305	73	50	ascertained	ascertain	VERB
hssr-305	73	51	,	,	PUNCT
hssr-305	73	52	non	non	ADJ
hssr-305	73	53	-	-	ADJ
hssr-305	73	54	monetary	monetary	ADJ
hssr-305	73	55	items	item	NOUN
hssr-305	73	56	such	such	ADJ
hssr-305	73	57	as	as	ADP
hssr-305	73	58	depreciation	depreciation	NOUN
hssr-305	73	59	and	and	CCONJ
hssr-305	73	60	amortization	amortization	NOUN
hssr-305	73	61	and	and	CCONJ
hssr-305	73	62	non	non	ADJ
hssr-305	73	63	-	-	ADJ
hssr-305	73	64	operating	operating	ADJ
hssr-305	73	65	items	item	NOUN
hssr-305	73	66	such	such	ADJ
hssr-305	73	67	as	as	ADP
hssr-305	73	68	profits	profit	NOUN
hssr-305	73	69	or	or	CCONJ
hssr-305	73	70	losses	loss	NOUN
hssr-305	73	71	on	on	ADP
hssr-305	73	72	the	the	DET
hssr-305	73	73	sale	sale	NOUN
hssr-305	73	74	of	of	ADP
hssr-305	73	75	assets	asset	NOUN
hssr-305	73	76	.	.	PUNCT
hssr-305	74	1	money	money	NOUN
hssr-305	74	2	flows	flow	NOUN
hssr-305	74	3	and	and	CCONJ
hssr-305	74	4	capital	capital	NOUN
hssr-305	74	5	movements	movement	NOUN
hssr-305	74	6	are	be	AUX
hssr-305	74	7	divided	divide	VERB
hssr-305	74	8	based	base	VERB
hssr-305	74	9	on	on	ADP
hssr-305	74	10	activities	activity	NOUN
hssr-305	74	11	(	(	PUNCT
hssr-305	74	12	lewis	lewis	PROPN
hssr-305	74	13	,	,	PUNCT
hssr-305	74	14	&	&	CCONJ
hssr-305	74	15	pendrill	pendrill	PROPN
hssr-305	74	16	,	,	PUNCT
hssr-305	74	17	2004	2004	NUM
hssr-305	74	18	):	):	PUNCT
hssr-305	74	19	•	•	NUM
hssr-305	74	20	operational	operational	ADJ
hssr-305	74	21	activity	activity	NOUN
hssr-305	74	22	•	•	NOUN
hssr-305	74	23	investment	investment	NOUN
hssr-305	74	24	activity	activity	NOUN
hssr-305	74	25	•	•	NOUN
hssr-305	74	26	financing	financing	NOUN
hssr-305	74	27	activity	activity	NOUN
hssr-305	74	28	.	.	PUNCT
hssr-305	75	1	operational	operational	ADJ
hssr-305	75	2	activities	activity	NOUN
hssr-305	75	3	are	be	AUX
hssr-305	75	4	the	the	DET
hssr-305	75	5	principal	principal	ADJ
hssr-305	75	6	revenue	revenue	NOUN
hssr-305	75	7	-	-	PUNCT
hssr-305	75	8	producing	produce	VERB
hssr-305	75	9	activities	activity	NOUN
hssr-305	75	10	of	of	ADP
hssr-305	75	11	the	the	DET
hssr-305	75	12	enterprise	enterprise	NOUN
hssr-305	75	13	and	and	CCONJ
hssr-305	75	14	other	other	ADJ
hssr-305	75	15	activities	activity	NOUN
hssr-305	75	16	that	that	PRON
hssr-305	75	17	are	be	AUX
hssr-305	75	18	not	not	PART
hssr-305	75	19	investing	invest	VERB
hssr-305	75	20	or	or	CCONJ
hssr-305	75	21	financing	financing	NOUN
hssr-305	75	22	activities	activity	NOUN
hssr-305	75	23	.	.	PUNCT
hssr-305	76	1	investment	investment	NOUN
hssr-305	76	2	activities	activity	NOUN
hssr-305	76	3	–	–	PUNCT
hssr-305	76	4	are	be	AUX
hssr-305	76	5	the	the	DET
hssr-305	76	6	acquisition	acquisition	NOUN
hssr-305	76	7	and	and	CCONJ
hssr-305	76	8	disposal	disposal	NOUN
hssr-305	76	9	of	of	ADP
hssr-305	76	10	long	long	ADJ
hssr-305	76	11	-	-	PUNCT
hssr-305	76	12	term	term	NOUN
hssr-305	76	13	assets	asset	NOUN
hssr-305	76	14	and	and	CCONJ
hssr-305	76	15	other	other	ADJ
hssr-305	76	16	investments	investment	NOUN
hssr-305	76	17	not	not	PART
hssr-305	76	18	included	include	VERB
hssr-305	76	19	in	in	ADP
hssr-305	76	20	cash	cash	NOUN
hssr-305	76	21	equivalents	equivalent	NOUN
hssr-305	76	22	.	.	PUNCT
hssr-305	77	1	financing	financing	NOUN
hssr-305	77	2	activities	activity	NOUN
hssr-305	77	3	–	–	PUNCT
hssr-305	77	4	are	be	AUX
hssr-305	77	5	activities	activity	NOUN
hssr-305	77	6	that	that	PRON
hssr-305	77	7	result	result	VERB
hssr-305	77	8	in	in	ADP
hssr-305	77	9	changes	change	NOUN
hssr-305	77	10	in	in	ADP
hssr-305	77	11	the	the	DET
hssr-305	77	12	size	size	NOUN
hssr-305	77	13	and	and	CCONJ
hssr-305	77	14	composition	composition	NOUN
hssr-305	77	15	of	of	ADP
hssr-305	77	16	the	the	DET
hssr-305	77	17	equity	equity	NOUN
hssr-305	77	18	capital	capital	NOUN
hssr-305	77	19	and	and	CCONJ
hssr-305	77	20	borrowings	borrowing	NOUN
hssr-305	77	21	of	of	ADP
hssr-305	77	22	the	the	DET
hssr-305	77	23	enterprise	enterprise	NOUN
hssr-305	77	24	.	.	PUNCT
hssr-305	78	1	3.4	3.4	NUM
hssr-305	78	2	statement	statement	NOUN
hssr-305	78	3	of	of	ADP
hssr-305	78	4	equity	equity	NOUN
hssr-305	78	5	changes	change	NOUN
hssr-305	78	6	this	this	DET
hssr-305	78	7	statement	statement	NOUN
hssr-305	78	8	shows	show	VERB
hssr-305	78	9	the	the	DET
hssr-305	78	10	changes	change	NOUN
hssr-305	78	11	occurred	occur	VERB
hssr-305	78	12	to	to	ADP
hssr-305	78	13	the	the	DET
hssr-305	78	14	size	size	NOUN
hssr-305	78	15	of	of	ADP
hssr-305	78	16	the	the	DET
hssr-305	78	17	owner	owner	NOUN
hssr-305	78	18	's	's	PART
hssr-305	78	19	equity	equity	NOUN
hssr-305	78	20	over	over	ADP
hssr-305	78	21	a	a	DET
hssr-305	78	22	certain	certain	ADJ
hssr-305	78	23	period	period	NOUN
hssr-305	78	24	of	of	ADP
hssr-305	78	25	time	time	NOUN
hssr-305	78	26	from	from	ADP
hssr-305	78	27	the	the	DET
hssr-305	78	28	change	change	NOUN
hssr-305	78	29	of	of	ADP
hssr-305	78	30	his	his	PRON
hssr-305	78	31	interests	interest	NOUN
hssr-305	78	32	or	or	CCONJ
hssr-305	78	33	from	from	ADP
hssr-305	78	34	the	the	DET
hssr-305	78	35	activity	activity	NOUN
hssr-305	78	36	of	of	ADP
hssr-305	78	37	business	business	NOUN
hssr-305	78	38	units	unit	NOUN
hssr-305	78	39	,	,	PUNCT
hssr-305	78	40	which	which	PRON
hssr-305	78	41	explains	explain	VERB
hssr-305	78	42	changes	change	NOUN
hssr-305	78	43	in	in	ADP
hssr-305	78	44	capital	capital	NOUN
hssr-305	78	45	and	and	CCONJ
hssr-305	78	46	reserves	reserve	NOUN
hssr-305	78	47	over	over	ADP
hssr-305	78	48	a	a	DET
hssr-305	78	49	year	year	NOUN
hssr-305	78	50	or	or	CCONJ
hssr-305	78	51	(	(	PUNCT
hssr-305	78	52	assets	asset	NOUN
hssr-305	78	53	–	–	PUNCT
hssr-305	78	54	liabilities	liability	NOUN
hssr-305	78	55	=	=	SYM
hssr-305	78	56	equity	equity	NOUN
hssr-305	78	57	)	)	PUNCT
hssr-305	78	58	(	(	PUNCT
hssr-305	78	59	asllanaj	asllanaj	INTJ
hssr-305	78	60	,	,	PUNCT
hssr-305	78	61	2008	2008	NUM
hssr-305	78	62	)	)	PUNCT
hssr-305	78	63	.	.	PUNCT
hssr-305	79	1	4	4	X
hssr-305	79	2	.	.	X
hssr-305	79	3	main	main	ADJ
hssr-305	79	4	financial	financial	ADJ
hssr-305	79	5	analysis	analysis	NOUN
hssr-305	79	6	indicators	indicator	NOUN
hssr-305	79	7	the	the	DET
hssr-305	79	8	main	main	ADJ
hssr-305	79	9	indicators	indicator	NOUN
hssr-305	79	10	of	of	ADP
hssr-305	79	11	financial	financial	ADJ
hssr-305	79	12	analysis	analysis	NOUN
hssr-305	79	13	are	be	AUX
hssr-305	79	14	the	the	DET
hssr-305	79	15	following	follow	VERB
hssr-305	79	16	ratios	ratio	NOUN
hssr-305	79	17	(	(	PUNCT
hssr-305	79	18	helfert	helfert	NOUN
hssr-305	79	19	,	,	PUNCT
hssr-305	79	20	2001	2001	NUM
hssr-305	79	21	):	):	PUNCT
hssr-305	79	22	liquidity	liquidity	NOUN
hssr-305	79	23	ratio	ratio	NOUN
hssr-305	79	24	profitability	profitability	NOUN
hssr-305	79	25	ratio	ratio	NOUN
hssr-305	79	26	assets	asset	NOUN
hssr-305	79	27	turnover	turnover	NOUN
hssr-305	79	28	ratio	ratio	NOUN
hssr-305	79	29	ratio	ratio	NOUN
hssr-305	79	30	of	of	ADP
hssr-305	79	31	long	long	ADJ
hssr-305	79	32	-	-	PUNCT
hssr-305	79	33	term	term	NOUN
hssr-305	79	34	solvency	solvency	NOUN
hssr-305	79	35	(	(	PUNCT
hssr-305	79	36	debt	debt	NOUN
hssr-305	79	37	)	)	PUNCT
hssr-305	79	38	4.1	4.1	NUM
hssr-305	79	39	the	the	DET
hssr-305	79	40	importance	importance	NOUN
hssr-305	79	41	of	of	ADP
hssr-305	79	42	liquidity	liquidity	NOUN
hssr-305	79	43	and	and	CCONJ
hssr-305	79	44	its	its	PRON
hssr-305	79	45	analysis	analysis	NOUN
hssr-305	79	46	as	as	SCONJ
hssr-305	79	47	it	it	PRON
hssr-305	79	48	is	be	AUX
hssr-305	79	49	known	know	VERB
hssr-305	79	50	,	,	PUNCT
hssr-305	79	51	a	a	DET
hssr-305	79	52	company	company	NOUN
hssr-305	79	53	's	's	PART
hssr-305	79	54	liquidity	liquidity	NOUN
hssr-305	79	55	refers	refer	VERB
hssr-305	79	56	to	to	ADP
hssr-305	79	57	its	its	PRON
hssr-305	79	58	ability	ability	NOUN
hssr-305	79	59	to	to	PART
hssr-305	79	60	settle	settle	VERB
hssr-305	79	61	short	short	ADJ
hssr-305	79	62	-	-	PUNCT
hssr-305	79	63	term	term	NOUN
hssr-305	79	64	liabilities	liability	NOUN
hssr-305	79	65	when	when	SCONJ
hssr-305	79	66	they	they	PRON
hssr-305	79	67	mature	mature	VERB
hssr-305	79	68	.	.	PUNCT
hssr-305	80	1	so	so	ADV
hssr-305	80	2	liquidity	liquidity	NOUN
hssr-305	80	3	is	be	AUX
hssr-305	80	4	the	the	DET
hssr-305	80	5	ability	ability	NOUN
hssr-305	80	6	to	to	PART
hssr-305	80	7	convert	convert	VERB
hssr-305	80	8	activities	activity	NOUN
hssr-305	80	9	into	into	ADP
hssr-305	80	10	cash	cash	NOUN
hssr-305	80	11	or	or	CCONJ
hssr-305	80	12	make	make	VERB
hssr-305	80	13	money	money	NOUN
hssr-305	80	14	in	in	ADP
hssr-305	80	15	another	another	DET
hssr-305	80	16	way	way	NOUN
hssr-305	80	17	(	(	PUNCT
hssr-305	80	18	eg	eg	NOUN
hssr-305	80	19	through	through	ADP
hssr-305	80	20	financing	financing	NOUN
hssr-305	80	21	)	)	PUNCT
hssr-305	80	22	(	(	PUNCT
hssr-305	80	23	mayo	mayo	NOUN
hssr-305	80	24	,	,	PUNCT
hssr-305	80	25	2012	2012	NUM
hssr-305	80	26	)	)	PUNCT
hssr-305	80	27	.	.	PUNCT
hssr-305	81	1	liquidity	liquidity	NOUN
hssr-305	81	2	analysis	analysis	NOUN
hssr-305	81	3	through	through	ADP
hssr-305	81	4	working	work	VERB
hssr-305	81	5	capital	capital	NOUN
hssr-305	81	6	–	–	PUNCT
hssr-305	81	7	working	work	VERB
hssr-305	81	8	capital	capital	NOUN
hssr-305	81	9	has	have	AUX
hssr-305	81	10	been	be	AUX
hssr-305	81	11	consistently	consistently	ADV
hssr-305	81	12	considered	consider	VERB
hssr-305	81	13	as	as	ADP
hssr-305	81	14	one	one	NUM
hssr-305	81	15	of	of	ADP
hssr-305	81	16	the	the	DET
hssr-305	81	17	most	most	ADV
hssr-305	81	18	important	important	ADJ
hssr-305	81	19	and	and	CCONJ
hssr-305	81	20	significant	significant	ADJ
hssr-305	81	21	indicators	indicator	NOUN
hssr-305	81	22	in	in	ADP
hssr-305	81	23	the	the	DET
hssr-305	81	24	liquidity	liquidity	NOUN
hssr-305	81	25	analysis	analysis	NOUN
hssr-305	81	26	of	of	ADP
hssr-305	81	27	an	an	DET
hssr-305	81	28	enterprise	enterprise	NOUN
hssr-305	81	29	.	.	PUNCT
hssr-305	82	1	from	from	ADP
hssr-305	82	2	creditor	creditor	NOUN
hssr-305	82	3	’s	’s	PART
hssr-305	82	4	point	point	NOUN
hssr-305	82	5	of	of	ADP
hssr-305	82	6	view	view	NOUN
hssr-305	82	7	,	,	PUNCT
hssr-305	82	8	working	work	VERB
hssr-305	82	9	capital	capital	NOUN
hssr-305	82	10	is	be	AUX
hssr-305	82	11	always	always	ADV
hssr-305	82	12	from	from	ADP
hssr-305	82	13	the	the	DET
hssr-305	82	14	first	first	ADJ
hssr-305	82	15	indicators	indicator	NOUN
hssr-305	82	16	to	to	PART
hssr-305	82	17	be	be	AUX
hssr-305	82	18	considered	consider	VERB
hssr-305	82	19	.	.	PUNCT
hssr-305	83	1	this	this	PRON
hssr-305	83	2	is	be	AUX
hssr-305	83	3	because	because	SCONJ
hssr-305	83	4	the	the	DET
hssr-305	83	5	creditor	creditor	NOUN
hssr-305	83	6	always	always	ADV
hssr-305	83	7	seeks	seek	VERB
hssr-305	83	8	to	to	PART
hssr-305	83	9	find	find	VERB
hssr-305	83	10	and	and	CCONJ
hssr-305	83	11	read	read	VERB
hssr-305	83	12	"	"	PUNCT
hssr-305	83	13	safety	safety	NOUN
hssr-305	83	14	"	"	PUNCT
hssr-305	83	15	in	in	ADP
hssr-305	83	16	the	the	DET
hssr-305	83	17	financial	financial	ADJ
hssr-305	83	18	statements	statement	NOUN
hssr-305	83	19	.	.	PUNCT
hssr-305	84	1	he	he	PRON
hssr-305	84	2	is	be	AUX
hssr-305	84	3	interested	interested	ADJ
hssr-305	84	4	in	in	ADP
hssr-305	84	5	liquidity	liquidity	NOUN
hssr-305	84	6	because	because	SCONJ
hssr-305	84	7	it	it	PRON
hssr-305	84	8	"	"	PUNCT
hssr-305	84	9	protects	protect	VERB
hssr-305	84	10	"	"	PUNCT
hssr-305	84	11	him	he	PRON
hssr-305	84	12	from	from	ADP
hssr-305	84	13	an	an	DET
hssr-305	84	14	unwanted	unwanted	ADJ
hssr-305	84	15	situation	situation	NOUN
hssr-305	84	16	of	of	ADP
hssr-305	84	17	lack	lack	NOUN
hssr-305	84	18	of	of	ADP
hssr-305	84	19	cash	cash	NOUN
hssr-305	84	20	(	(	PUNCT
hssr-305	84	21	shuli	shuli	PROPN
hssr-305	84	22	&	&	CCONJ
hssr-305	84	23	perri	perri	PROPN
hssr-305	84	24	,	,	PUNCT
hssr-305	84	25	2010	2010	NUM
hssr-305	84	26	)	)	PUNCT
hssr-305	84	27	.	.	PUNCT
hssr-305	85	1	working	work	VERB
hssr-305	85	2	capital	capital	NOUN
hssr-305	85	3	is	be	AUX
hssr-305	85	4	calculated	calculate	VERB
hssr-305	85	5	as	as	ADP
hssr-305	85	6	the	the	DET
hssr-305	85	7	difference	difference	NOUN
hssr-305	85	8	between	between	ADP
hssr-305	85	9	short	short	ADJ
hssr-305	85	10	-	-	PUNCT
hssr-305	85	11	term	term	NOUN
hssr-305	85	12	assets	asset	NOUN
hssr-305	85	13	and	and	CCONJ
hssr-305	85	14	short	short	ADJ
hssr-305	85	15	-	-	PUNCT
hssr-305	85	16	term	term	NOUN
hssr-305	85	17	liabilities	liability	NOUN
hssr-305	85	18	working	work	VERB
hssr-305	85	19	capital	capital	NOUN
hssr-305	85	20	=	=	PUNCT
hssr-305	85	21	short	short	ADJ
hssr-305	85	22	term	term	NOUN
hssr-305	85	23	assets	asset	NOUN
hssr-305	85	24	–	–	PUNCT
hssr-305	85	25	short	short	ADJ
hssr-305	85	26	term	term	NOUN
hssr-305	85	27	liabilities	liability	NOUN
hssr-305	85	28	2015	2015	NUM
hssr-305	85	29	:	:	PUNCT
hssr-305	85	30	working	work	VERB
hssr-305	85	31	capital	capital	NOUN
hssr-305	85	32	=	=	NUM
hssr-305	85	33	68,531	68,531	NUM
hssr-305	85	34	–	–	PUNCT
hssr-305	85	35	63,448	63,448	NUM
hssr-305	85	36	=	=	SYM
hssr-305	85	37	5,083	5,083	NUM
hssr-305	85	38	2016	2016	NUM
hssr-305	85	39	:	:	PUNCT
hssr-305	85	40	working	work	VERB
hssr-305	85	41	capital	capital	NOUN
hssr-305	85	42	=	=	PUNCT
hssr-305	85	43	89,378	89,378	NUM
hssr-305	85	44	–	–	PUNCT
hssr-305	85	45	80,610	80,610	NUM
hssr-305	85	46	=	=	SYM
hssr-305	85	47	8,768	8,768	NUM
hssr-305	85	48	liquidity	liquidity	NOUN
hssr-305	85	49	ratios	ratio	NOUN
hssr-305	85	50	are	be	AUX
hssr-305	85	51	4.1.1	4.1.1	NUM
hssr-305	85	52	current	current	ADJ
hssr-305	85	53	ratio	ratio	NOUN
hssr-305	85	54	shows	show	VERB
hssr-305	85	55	a	a	DET
hssr-305	85	56	direct	direct	ADJ
hssr-305	85	57	proportion	proportion	NOUN
hssr-305	85	58	between	between	ADP
hssr-305	85	59	short	short	ADJ
hssr-305	85	60	term	term	NOUN
hssr-305	85	61	assets	asset	NOUN
hssr-305	85	62	and	and	CCONJ
hssr-305	85	63	short	short	ADJ
hssr-305	85	64	term	term	NOUN
hssr-305	85	65	liabilities	liability	NOUN
hssr-305	85	66	.	.	PUNCT
hssr-305	86	1	through	through	ADP
hssr-305	86	2	this	this	PRON
hssr-305	86	3	,	,	PUNCT
hssr-305	86	4	it	it	PRON
hssr-305	86	5	is	be	AUX
hssr-305	86	6	measured	measure	VERB
hssr-305	86	7	the	the	DET
hssr-305	86	8	ability	ability	NOUN
hssr-305	86	9	of	of	ADP
hssr-305	86	10	a	a	DET
hssr-305	86	11	firm	firm	NOUN
hssr-305	86	12	to	to	PART
hssr-305	86	13	pay	pay	VERB
hssr-305	86	14	short	short	ADJ
hssr-305	86	15	-	-	PUNCT
hssr-305	86	16	term	term	NOUN
hssr-305	86	17	liabilities	liability	NOUN
hssr-305	86	18	at	at	ADP
hssr-305	86	19	the	the	DET
hssr-305	86	20	maturity	maturity	NOUN
hssr-305	86	21	date	date	NOUN
hssr-305	86	22	(	(	PUNCT
hssr-305	86	23	expiry	expiry	NOUN
hssr-305	86	24	date	date	NOUN
hssr-305	86	25	of	of	ADP
hssr-305	86	26	payment	payment	NOUN
hssr-305	86	27	)	)	PUNCT
hssr-305	86	28	(	(	PUNCT
hssr-305	86	29	mayo	mayo	NOUN
hssr-305	86	30	,	,	PUNCT
hssr-305	86	31	2012	2012	NUM
hssr-305	86	32	)	)	PUNCT
hssr-305	86	33	.	.	PUNCT
hssr-305	87	1	=	=	PUNCT
hssr-305	87	2	ℎ	ℎ	X
hssr-305	87	3	ℎ	ℎ	ADP
hssr-305	87	4	2015	2015	NUM
hssr-305	87	5	:	:	PUNCT
hssr-305	88	1	=	=	NOUN
hssr-305	88	2	,	,	PUNCT
hssr-305	88	3	,	,	PUNCT
hssr-305	88	4	=	=	PUNCT
hssr-305	88	5	1.08	1.08	NUM
hssr-305	88	6	hssr.ideasspread.org	hssr.ideasspread.org	ADJ
hssr-305	88	7	humanities	humanity	NOUN
hssr-305	88	8	and	and	CCONJ
hssr-305	88	9	social	social	ADJ
hssr-305	88	10	science	science	NOUN
hssr-305	88	11	research	research	NOUN
hssr-305	88	12	vol	vol	NOUN
hssr-305	88	13	.	.	PROPN
hssr-305	89	1	2	2	NUM
hssr-305	89	2	,	,	PUNCT
hssr-305	89	3	no	no	INTJ
hssr-305	89	4	.	.	NOUN
hssr-305	89	5	2	2	NUM
hssr-305	89	6	;	;	PUNCT
hssr-305	89	7	2019	2019	NUM
hssr-305	89	8	23	23	NUM
hssr-305	89	9	published	publish	VERB
hssr-305	89	10	by	by	ADP
hssr-305	89	11	ideas	idea	NOUN
hssr-305	89	12	spread	spread	VERB
hssr-305	89	13	2016	2016	NUM
hssr-305	89	14	:	:	PUNCT
hssr-305	90	1	=	=	SYM
hssr-305	90	2	,	,	PUNCT
hssr-305	90	3	,	,	PUNCT
hssr-305	90	4	=	=	PROPN
hssr-305	90	5	1.10	1.10	NUM
hssr-305	90	6	times	time	NOUN
hssr-305	90	7	this	this	DET
hssr-305	90	8	ratio	ratio	NOUN
hssr-305	90	9	shows	show	VERB
hssr-305	90	10	that	that	SCONJ
hssr-305	90	11	the	the	DET
hssr-305	90	12	company	company	NOUN
hssr-305	90	13	in	in	ADP
hssr-305	90	14	2015	2015	NUM
hssr-305	90	15	,	,	PUNCT
hssr-305	90	16	for	for	ADP
hssr-305	90	17	every	every	DET
hssr-305	90	18	1	1	NUM
hssr-305	90	19	euro	euro	NOUN
hssr-305	90	20	short	short	ADJ
hssr-305	90	21	-	-	PUNCT
hssr-305	90	22	term	term	NOUN
hssr-305	90	23	obligation	obligation	NOUN
hssr-305	90	24	has	have	VERB
hssr-305	90	25	1.08	1.08	NUM
hssr-305	90	26	euro	euro	ADJ
hssr-305	90	27	short	short	ADJ
hssr-305	90	28	-	-	PUNCT
hssr-305	90	29	term	term	NOUN
hssr-305	90	30	assets	asset	NOUN
hssr-305	90	31	to	to	PART
hssr-305	90	32	cover	cover	VERB
hssr-305	90	33	them	they	PRON
hssr-305	90	34	.	.	PUNCT
hssr-305	91	1	in	in	ADP
hssr-305	91	2	2016	2016	NUM
hssr-305	91	3	the	the	DET
hssr-305	91	4	company	company	NOUN
hssr-305	91	5	has	have	VERB
hssr-305	91	6	1.10	1.10	NUM
hssr-305	91	7	euro	euro	ADJ
hssr-305	91	8	short	short	ADJ
hssr-305	91	9	-	-	PUNCT
hssr-305	91	10	term	term	NOUN
hssr-305	91	11	assets	asset	NOUN
hssr-305	91	12	,	,	PUNCT
hssr-305	91	13	for	for	ADP
hssr-305	91	14	every	every	DET
hssr-305	91	15	1	1	NUM
hssr-305	91	16	euro	euro	NOUN
hssr-305	91	17	short	short	ADJ
hssr-305	91	18	-	-	PUNCT
hssr-305	91	19	term	term	NOUN
hssr-305	91	20	obligation	obligation	NOUN
hssr-305	91	21	.	.	PUNCT
hssr-305	92	1	the	the	DET
hssr-305	92	2	most	most	ADV
hssr-305	92	3	liquid	liquid	NOUN
hssr-305	92	4	is	be	AUX
hssr-305	92	5	in	in	ADP
hssr-305	92	6	2016	2016	NUM
hssr-305	92	7	.	.	PUNCT
hssr-305	93	1	4.1.2	4.1.2	NUM
hssr-305	93	2	rapid	rapid	ADJ
hssr-305	93	3	ratio	ratio	NOUN
hssr-305	93	4	an	an	DET
hssr-305	93	5	even	even	ADV
hssr-305	93	6	more	more	ADV
hssr-305	93	7	stringent	stringent	ADJ
hssr-305	93	8	test	test	NOUN
hssr-305	93	9	,	,	PUNCT
hssr-305	93	10	although	although	SCONJ
hssr-305	93	11	again	again	ADV
hssr-305	93	12	on	on	ADP
hssr-305	93	13	a	a	DET
hssr-305	93	14	static	static	ADJ
hssr-305	93	15	basis	basis	NOUN
hssr-305	93	16	,	,	PUNCT
hssr-305	93	17	is	be	AUX
hssr-305	93	18	the	the	DET
hssr-305	93	19	acid	acid	NOUN
hssr-305	93	20	test	test	NOUN
hssr-305	93	21	or	or	CCONJ
hssr-305	93	22	quick	quick	ADJ
hssr-305	93	23	ratio	ratio	NOUN
hssr-305	93	24	,	,	PUNCT
hssr-305	93	25	which	which	PRON
hssr-305	93	26	is	be	AUX
hssr-305	93	27	calculated	calculate	VERB
hssr-305	93	28	using	use	VERB
hssr-305	93	29	only	only	ADV
hssr-305	93	30	a	a	DET
hssr-305	93	31	portion	portion	NOUN
hssr-305	93	32	of	of	ADP
hssr-305	93	33	current	current	ADJ
hssr-305	93	34	assets	asset	NOUN
hssr-305	93	35	—	—	PUNCT
hssr-305	93	36	cash	cash	NOUN
hssr-305	93	37	,	,	PUNCT
hssr-305	93	38	marketable	marketable	ADJ
hssr-305	93	39	securities	security	NOUN
hssr-305	93	40	,	,	PUNCT
hssr-305	93	41	and	and	CCONJ
hssr-305	93	42	accounts	account	VERB
hssr-305	93	43	receivable	receivable	ADJ
hssr-305	93	44	—	—	PUNCT
hssr-305	93	45	which	which	PRON
hssr-305	93	46	are	be	AUX
hssr-305	93	47	then	then	ADV
hssr-305	93	48	related	relate	VERB
hssr-305	93	49	to	to	ADP
hssr-305	93	50	current	current	ADJ
hssr-305	93	51	liabilities	liability	NOUN
hssr-305	93	52	(	(	PUNCT
hssr-305	93	53	helfert	helfert	NOUN
hssr-305	93	54	,	,	PUNCT
hssr-305	93	55	2001	2001	NUM
hssr-305	93	56	)	)	PUNCT
hssr-305	93	57	.	.	PUNCT
hssr-305	94	1	=	=	NOUN
hssr-305	94	2	ℎ	ℎ	X
hssr-305	94	3	−ℎ	−ℎ	NOUN
hssr-305	94	4	2015	2015	NUM
hssr-305	94	5	:	:	PUNCT
hssr-305	95	1	=	=	SYM
hssr-305	95	2	,	,	PUNCT
hssr-305	95	3	,	,	PUNCT
hssr-305	95	4	,	,	PUNCT
hssr-305	95	5	=	=	NOUN
hssr-305	95	6	1.04	1.04	NUM
hssr-305	95	7	2016	2016	NUM
hssr-305	95	8	:	:	PUNCT
hssr-305	95	9	=	=	SYM
hssr-305	95	10	,	,	PUNCT
hssr-305	95	11	∋	∋	NOUN
hssr-305	95	12	,	,	PUNCT
hssr-305	95	13	,	,	PUNCT
hssr-305	95	14	=	=	PUNCT
hssr-305	95	15	1.08	1.08	NUM
hssr-305	95	16	this	this	DET
hssr-305	95	17	ratio	ratio	NOUN
hssr-305	95	18	shows	show	VERB
hssr-305	95	19	that	that	SCONJ
hssr-305	95	20	even	even	ADV
hssr-305	95	21	though	though	SCONJ
hssr-305	95	22	the	the	DET
hssr-305	95	23	company	company	NOUN
hssr-305	95	24	is	be	AUX
hssr-305	95	25	deducting	deduct	VERB
hssr-305	95	26	stocks	stock	NOUN
hssr-305	95	27	as	as	ADP
hssr-305	95	28	assets	asset	NOUN
hssr-305	95	29	that	that	PRON
hssr-305	95	30	can	can	AUX
hssr-305	95	31	not	not	PART
hssr-305	95	32	be	be	AUX
hssr-305	95	33	converted	convert	VERB
hssr-305	95	34	into	into	ADP
hssr-305	95	35	cash	cash	NOUN
hssr-305	95	36	very	very	ADV
hssr-305	95	37	fast	fast	ADV
hssr-305	95	38	,	,	PUNCT
hssr-305	95	39	it	it	PRON
hssr-305	95	40	is	be	AUX
hssr-305	95	41	still	still	ADV
hssr-305	95	42	quite	quite	ADV
hssr-305	95	43	liquid	liquid	ADJ
hssr-305	95	44	and	and	CCONJ
hssr-305	95	45	compared	compare	VERB
hssr-305	95	46	to	to	ADP
hssr-305	95	47	the	the	DET
hssr-305	95	48	previous	previous	ADJ
hssr-305	95	49	year	year	NOUN
hssr-305	95	50	,	,	PUNCT
hssr-305	95	51	in	in	ADP
hssr-305	95	52	2016	2016	NUM
hssr-305	95	53	the	the	DET
hssr-305	95	54	company	company	NOUN
hssr-305	95	55	is	be	AUX
hssr-305	95	56	more	more	ADV
hssr-305	95	57	liquid	liquid	ADJ
hssr-305	95	58	,	,	PUNCT
hssr-305	95	59	where	where	SCONJ
hssr-305	95	60	for	for	ADP
hssr-305	95	61	every	every	DET
hssr-305	95	62	1	1	NUM
hssr-305	95	63	euro	euro	NOUN
hssr-305	95	64	short	short	ADJ
hssr-305	95	65	-	-	PUNCT
hssr-305	95	66	term	term	NOUN
hssr-305	95	67	liability	liability	NOUN
hssr-305	95	68	has	have	VERB
hssr-305	95	69	1.08	1.08	NUM
hssr-305	95	70	euros	euro	NOUN
hssr-305	95	71	of	of	ADP
hssr-305	95	72	current	current	ADJ
hssr-305	95	73	assets	asset	NOUN
hssr-305	95	74	to	to	PART
hssr-305	95	75	cover	cover	VERB
hssr-305	95	76	them	they	PRON
hssr-305	95	77	.	.	PUNCT
hssr-305	96	1	4.2	4.2	NUM
hssr-305	96	2	profitability	profitability	NOUN
hssr-305	96	3	ratios	ratio	VERB
hssr-305	96	4	the	the	DET
hssr-305	96	5	fundamental	fundamental	ADJ
hssr-305	96	6	purpose	purpose	NOUN
hssr-305	96	7	of	of	ADP
hssr-305	96	8	every	every	DET
hssr-305	96	9	business	business	NOUN
hssr-305	96	10	is	be	AUX
hssr-305	96	11	to	to	PART
hssr-305	96	12	make	make	VERB
hssr-305	96	13	profit	profit	NOUN
hssr-305	96	14	.	.	PUNCT
hssr-305	97	1	these	these	DET
hssr-305	97	2	reports	report	NOUN
hssr-305	97	3	show	show	VERB
hssr-305	97	4	how	how	SCONJ
hssr-305	97	5	reasonable	reasonable	ADJ
hssr-305	97	6	decisions	decision	NOUN
hssr-305	97	7	are	be	AUX
hssr-305	97	8	that	that	SCONJ
hssr-305	97	9	the	the	DET
hssr-305	97	10	organization	organization	NOUN
hssr-305	97	11	has	have	AUX
hssr-305	97	12	made	make	VERB
hssr-305	97	13	for	for	ADP
hssr-305	97	14	investments	investment	NOUN
hssr-305	97	15	.	.	PUNCT
hssr-305	98	1	profitability	profitability	NOUN
hssr-305	98	2	reports	report	NOUN
hssr-305	98	3	express	express	VERB
hssr-305	98	4	exactly	exactly	ADV
hssr-305	98	5	what	what	PRON
hssr-305	98	6	the	the	DET
hssr-305	98	7	organization	organization	NOUN
hssr-305	98	8	wins	win	VERB
hssr-305	98	9	over	over	ADP
hssr-305	98	10	its	its	PRON
hssr-305	98	11	sales	sale	NOUN
hssr-305	98	12	,	,	PUNCT
hssr-305	98	13	assets	asset	NOUN
hssr-305	98	14	or	or	CCONJ
hssr-305	98	15	capital	capital	NOUN
hssr-305	98	16	(	(	PUNCT
hssr-305	98	17	asllanaj	asllanaj	INTJ
hssr-305	98	18	,	,	PUNCT
hssr-305	98	19	2008	2008	NUM
hssr-305	98	20	)	)	PUNCT
hssr-305	98	21	.	.	PUNCT
hssr-305	99	1	4.2.1	4.2.1	NUM
hssr-305	99	2	rate	rate	NOUN
hssr-305	99	3	of	of	ADP
hssr-305	99	4	return	return	NOUN
hssr-305	99	5	over	over	ADP
hssr-305	99	6	total	total	ADJ
hssr-305	99	7	assets	asset	NOUN
hssr-305	99	8	shows	show	VERB
hssr-305	99	9	a	a	DET
hssr-305	99	10	direct	direct	ADJ
hssr-305	99	11	proportion	proportion	NOUN
hssr-305	99	12	between	between	ADP
hssr-305	99	13	net	net	ADJ
hssr-305	99	14	profit	profit	NOUN
hssr-305	99	15	and	and	CCONJ
hssr-305	99	16	total	total	ADJ
hssr-305	99	17	assets	asset	NOUN
hssr-305	99	18	.	.	PUNCT
hssr-305	100	1	the	the	DET
hssr-305	100	2	return	return	NOUN
hssr-305	100	3	on	on	ADP
hssr-305	100	4	total	total	ADJ
hssr-305	100	5	assets	asset	NOUN
hssr-305	100	6	is	be	AUX
hssr-305	100	7	a	a	DET
hssr-305	100	8	ratio	ratio	NOUN
hssr-305	100	9	that	that	PRON
hssr-305	100	10	measures	measure	VERB
hssr-305	100	11	the	the	DET
hssr-305	100	12	effectiveness	effectiveness	NOUN
hssr-305	100	13	of	of	ADP
hssr-305	100	14	using	use	VERB
hssr-305	100	15	total	total	ADJ
hssr-305	100	16	assets	asset	NOUN
hssr-305	100	17	to	to	PART
hssr-305	100	18	generate	generate	VERB
hssr-305	100	19	net	net	ADJ
hssr-305	100	20	profit	profit	NOUN
hssr-305	100	21	(	(	PUNCT
hssr-305	100	22	mayo	mayo	NOUN
hssr-305	100	23	,	,	PUNCT
hssr-305	100	24	2012	2012	NUM
hssr-305	100	25	)	)	PUNCT
hssr-305	100	26	.	.	PUNCT
hssr-305	101	1	roa	roa	PROPN
hssr-305	101	2	=	=	NOUN
hssr-305	101	3	2015	2015	NUM
hssr-305	101	4	:	:	PUNCT
hssr-305	101	5	roa	roa	PROPN
hssr-305	101	6	=	=	PUNCT
hssr-305	101	7	,	,	PUNCT
hssr-305	101	8	,	,	PUNCT
hssr-305	101	9	=	=	PROPN
hssr-305	101	10	0.17	0.17	NUM
hssr-305	101	11	%	%	NOUN
hssr-305	101	12	2016	2016	NUM
hssr-305	101	13	:	:	PUNCT
hssr-305	101	14	roa	roa	PROPN
hssr-305	101	15	=	=	PUNCT
hssr-305	101	16	,	,	PUNCT
hssr-305	101	17	,	,	PUNCT
hssr-305	101	18	=	=	PROPN
hssr-305	101	19	0.18	0.18	NUM
hssr-305	101	20	%	%	NOUN
hssr-305	101	21	from	from	ADP
hssr-305	101	22	the	the	DET
hssr-305	101	23	calculation	calculation	NOUN
hssr-305	101	24	of	of	ADP
hssr-305	101	25	this	this	DET
hssr-305	101	26	ratio	ratio	NOUN
hssr-305	101	27	we	we	PRON
hssr-305	101	28	see	see	VERB
hssr-305	101	29	that	that	SCONJ
hssr-305	101	30	the	the	DET
hssr-305	101	31	company	company	NOUN
hssr-305	101	32	has	have	VERB
hssr-305	101	33	the	the	DET
hssr-305	101	34	greatest	great	ADJ
hssr-305	101	35	rate	rate	NOUN
hssr-305	101	36	of	of	ADP
hssr-305	101	37	return	return	NOUN
hssr-305	101	38	on	on	ADP
hssr-305	101	39	assets	asset	NOUN
hssr-305	101	40	in	in	ADP
hssr-305	101	41	2016	2016	NUM
hssr-305	101	42	,	,	PUNCT
hssr-305	101	43	it	it	PRON
hssr-305	101	44	is	be	AUX
hssr-305	101	45	natural	natural	ADJ
hssr-305	101	46	that	that	SCONJ
hssr-305	101	47	the	the	PRON
hssr-305	101	48	higher	high	ADJ
hssr-305	101	49	the	the	DET
hssr-305	101	50	rate	rate	NOUN
hssr-305	101	51	of	of	ADP
hssr-305	101	52	return	return	NOUN
hssr-305	101	53	is	be	AUX
hssr-305	101	54	,	,	PUNCT
hssr-305	101	55	it	it	PRON
hssr-305	101	56	is	be	AUX
hssr-305	101	57	more	more	ADV
hssr-305	101	58	favorable	favorable	ADJ
hssr-305	101	59	to	to	ADP
hssr-305	101	60	the	the	DET
hssr-305	101	61	company	company	NOUN
hssr-305	101	62	.	.	PUNCT
hssr-305	102	1	4.2.2	4.2.2	NUM
hssr-305	102	2	rate	rate	NOUN
hssr-305	102	3	of	of	ADP
hssr-305	102	4	return	return	NOUN
hssr-305	102	5	over	over	ADP
hssr-305	102	6	share	share	NOUN
hssr-305	102	7	capital	capital	NOUN
hssr-305	102	8	measures	measure	NOUN
hssr-305	102	9	the	the	DET
hssr-305	102	10	profit	profit	NOUN
hssr-305	102	11	made	make	VERB
hssr-305	102	12	from	from	ADP
hssr-305	102	13	investments	investment	NOUN
hssr-305	102	14	of	of	ADP
hssr-305	102	15	regular	regular	ADJ
hssr-305	102	16	shareholders	shareholder	NOUN
hssr-305	102	17	in	in	ADP
hssr-305	102	18	the	the	DET
hssr-305	102	19	company	company	NOUN
hssr-305	102	20	's	's	PART
hssr-305	102	21	assets	asset	NOUN
hssr-305	102	22	.	.	PUNCT
hssr-305	103	1	in	in	ADP
hssr-305	103	2	other	other	ADJ
hssr-305	103	3	words	word	NOUN
hssr-305	103	4	,	,	PUNCT
hssr-305	103	5	the	the	DET
hssr-305	103	6	rate	rate	NOUN
hssr-305	103	7	of	of	ADP
hssr-305	103	8	return	return	NOUN
hssr-305	103	9	on	on	ADP
hssr-305	103	10	share	share	NOUN
hssr-305	103	11	capital	capital	NOUN
hssr-305	103	12	is	be	AUX
hssr-305	103	13	the	the	DET
hssr-305	103	14	rate	rate	NOUN
hssr-305	103	15	of	of	ADP
hssr-305	103	16	return	return	NOUN
hssr-305	103	17	from	from	ADP
hssr-305	103	18	regular	regular	ADJ
hssr-305	103	19	(	(	PUNCT
hssr-305	103	20	ordinary	ordinary	ADJ
hssr-305	103	21	)	)	PUNCT
hssr-305	103	22	shares	share	NOUN
hssr-305	103	23	invested	invest	VERB
hssr-305	103	24	by	by	ADP
hssr-305	103	25	the	the	DET
hssr-305	103	26	owners	owner	NOUN
hssr-305	103	27	of	of	ADP
hssr-305	103	28	the	the	DET
hssr-305	103	29	enterprise	enterprise	NOUN
hssr-305	103	30	(	(	PUNCT
hssr-305	103	31	asllanaj	asllanaj	INTJ
hssr-305	103	32	,	,	PUNCT
hssr-305	103	33	2008	2008	NUM
hssr-305	103	34	)	)	PUNCT
hssr-305	103	35	.	.	PUNCT
hssr-305	104	1	ℎ	ℎ	X
hssr-305	104	2	=	=	NOUN
hssr-305	104	3	2015	2015	NUM
hssr-305	104	4	:	:	PUNCT
hssr-305	104	5	ℎ	ℎ	X
hssr-305	104	6	=	=	SYM
hssr-305	104	7	,	,	PUNCT
hssr-305	104	8	,	,	PUNCT
hssr-305	104	9	=	=	NOUN
hssr-305	104	10	0.35	0.35	NUM
hssr-305	104	11	%	%	NOUN
hssr-305	104	12	2016	2016	NUM
hssr-305	104	13	:	:	PUNCT
hssr-305	104	14	ℎ	ℎ	X
hssr-305	104	15	=	=	SYM
hssr-305	104	16	,	,	PUNCT
hssr-305	104	17	,	,	PUNCT
hssr-305	104	18	=	=	NOUN
hssr-305	104	19	0.44	0.44	NUM
hssr-305	104	20	%	%	NOUN
hssr-305	104	21	from	from	ADP
hssr-305	104	22	the	the	DET
hssr-305	104	23	calculation	calculation	NOUN
hssr-305	104	24	of	of	ADP
hssr-305	104	25	this	this	DET
hssr-305	104	26	ratio	ratio	NOUN
hssr-305	104	27	we	we	PRON
hssr-305	104	28	notice	notice	VERB
hssr-305	104	29	that	that	SCONJ
hssr-305	104	30	the	the	DET
hssr-305	104	31	company	company	NOUN
hssr-305	104	32	has	have	VERB
hssr-305	104	33	greater	great	ADJ
hssr-305	104	34	return	return	NOUN
hssr-305	104	35	on	on	ADP
hssr-305	104	36	capital	capital	NOUN
hssr-305	104	37	in	in	ADP
hssr-305	104	38	2016	2016	NUM
hssr-305	104	39	,	,	PUNCT
hssr-305	104	40	it	it	PRON
hssr-305	104	41	is	be	AUX
hssr-305	104	42	also	also	ADV
hssr-305	104	43	important	important	ADJ
hssr-305	104	44	for	for	SCONJ
hssr-305	104	45	the	the	DET
hssr-305	104	46	company	company	NOUN
hssr-305	104	47	to	to	PART
hssr-305	104	48	have	have	VERB
hssr-305	104	49	this	this	DET
hssr-305	104	50	ratio	ratio	NOUN
hssr-305	104	51	higher	high	ADJ
hssr-305	104	52	than	than	ADP
hssr-305	104	53	the	the	DET
hssr-305	104	54	return	return	NOUN
hssr-305	104	55	on	on	ADP
hssr-305	104	56	assets	asset	NOUN
hssr-305	104	57	,	,	PUNCT
hssr-305	104	58	as	as	SCONJ
hssr-305	104	59	this	this	PRON
hssr-305	104	60	indicates	indicate	VERB
hssr-305	104	61	that	that	SCONJ
hssr-305	104	62	the	the	DET
hssr-305	104	63	enterprise	enterprise	NOUN
hssr-305	104	64	is	be	AUX
hssr-305	104	65	in	in	ADP
hssr-305	104	66	the	the	DET
hssr-305	104	67	successful	successful	ADJ
hssr-305	104	68	years	year	NOUN
hssr-305	104	69	of	of	ADP
hssr-305	104	70	business	business	NOUN
hssr-305	104	71	.	.	PUNCT
hssr-305	105	1	hssr.ideasspread.org	hssr.ideasspread.org	ADJ
hssr-305	105	2	humanities	humanity	NOUN
hssr-305	105	3	and	and	CCONJ
hssr-305	105	4	social	social	ADJ
hssr-305	105	5	science	science	NOUN
hssr-305	105	6	research	research	NOUN
hssr-305	105	7	vol	vol	NOUN
hssr-305	105	8	.	.	PROPN
hssr-305	106	1	2	2	NUM
hssr-305	106	2	,	,	PUNCT
hssr-305	106	3	no	no	INTJ
hssr-305	106	4	.	.	NOUN
hssr-305	106	5	2	2	NUM
hssr-305	106	6	;	;	PUNCT
hssr-305	106	7	2019	2019	NUM
hssr-305	106	8	24	24	NUM
hssr-305	106	9	published	publish	VERB
hssr-305	106	10	by	by	ADP
hssr-305	106	11	ideas	idea	NOUN
hssr-305	106	12	spread	spread	VERB
hssr-305	106	13	4.2.3	4.2.3	NUM
hssr-305	106	14	net	net	ADJ
hssr-305	106	15	sales	sale	NOUN
hssr-305	106	16	ratio	ratio	NOUN
hssr-305	106	17	over	over	ADP
hssr-305	106	18	net	net	ADJ
hssr-305	106	19	assets	asset	NOUN
hssr-305	106	20	(	(	PUNCT
hssr-305	106	21	equity	equity	NOUN
hssr-305	106	22	)	)	PUNCT
hssr-305	107	1	shows	show	VERB
hssr-305	107	2	a	a	DET
hssr-305	107	3	direct	direct	ADJ
hssr-305	107	4	proportion	proportion	NOUN
hssr-305	107	5	between	between	ADP
hssr-305	107	6	net	net	ADJ
hssr-305	107	7	sales	sale	NOUN
hssr-305	107	8	and	and	CCONJ
hssr-305	107	9	net	net	ADJ
hssr-305	107	10	assets	asset	NOUN
hssr-305	107	11	.	.	PUNCT
hssr-305	108	1	this	this	DET
hssr-305	108	2	report	report	NOUN
hssr-305	108	3	measures	measure	VERB
hssr-305	108	4	the	the	DET
hssr-305	108	5	profitability	profitability	NOUN
hssr-305	108	6	of	of	ADP
hssr-305	108	7	the	the	DET
hssr-305	108	8	enterprise	enterprise	NOUN
hssr-305	108	9	on	on	ADP
hssr-305	108	10	the	the	DET
hssr-305	108	11	basis	basis	NOUN
hssr-305	108	12	of	of	ADP
hssr-305	108	13	the	the	DET
hssr-305	108	14	efficiency	efficiency	NOUN
hssr-305	108	15	of	of	ADP
hssr-305	108	16	using	use	VERB
hssr-305	108	17	net	net	ADJ
hssr-305	108	18	assets	asset	NOUN
hssr-305	108	19	in	in	ADP
hssr-305	108	20	the	the	DET
hssr-305	108	21	generation	generation	NOUN
hssr-305	108	22	of	of	ADP
hssr-305	108	23	revenues	revenue	NOUN
hssr-305	108	24	from	from	ADP
hssr-305	108	25	sales	sale	NOUN
hssr-305	108	26	(	(	PUNCT
hssr-305	108	27	asllanaj	asllanaj	INTJ
hssr-305	108	28	,	,	PUNCT
hssr-305	108	29	2008	2008	NUM
hssr-305	108	30	)	)	PUNCT
hssr-305	108	31	.	.	PUNCT
hssr-305	109	1	=	=	SYM
hssr-305	109	2	2015	2015	NUM
hssr-305	109	3	:	:	PUNCT
hssr-305	110	1	=	=	NOUN
hssr-305	110	2	,	,	PUNCT
hssr-305	110	3	,	,	PUNCT
hssr-305	110	4	,	,	PUNCT
hssr-305	110	5	/	/	SYM
hssr-305	110	6	=	=	SYM
hssr-305	110	7	1.55	1.55	NUM
hssr-305	110	8	2016	2016	NUM
hssr-305	110	9	:	:	PUNCT
hssr-305	111	1	=	=	SYM
hssr-305	111	2	,	,	PUNCT
hssr-305	111	3	,	,	PUNCT
hssr-305	111	4	,	,	PUNCT
hssr-305	111	5	/	/	SYM
hssr-305	111	6	=	=	NOUN
hssr-305	111	7	2.02	2.02	NUM
hssr-305	111	8	from	from	ADP
hssr-305	111	9	calculation	calculation	NOUN
hssr-305	111	10	of	of	ADP
hssr-305	111	11	this	this	DET
hssr-305	111	12	ratio	ratio	NOUN
hssr-305	111	13	we	we	PRON
hssr-305	111	14	notice	notice	VERB
hssr-305	111	15	that	that	SCONJ
hssr-305	111	16	in	in	ADP
hssr-305	111	17	2016	2016	NUM
hssr-305	111	18	the	the	DET
hssr-305	111	19	company	company	NOUN
hssr-305	111	20	has	have	AUX
hssr-305	111	21	exploited	exploit	VERB
hssr-305	111	22	assets	asset	NOUN
hssr-305	111	23	better	well	ADV
hssr-305	111	24	and	and	CCONJ
hssr-305	111	25	managed	manage	VERB
hssr-305	111	26	to	to	PART
hssr-305	111	27	generate	generate	VERB
hssr-305	111	28	more	more	ADJ
hssr-305	111	29	income	income	NOUN
hssr-305	111	30	this	this	DET
hssr-305	111	31	year	year	NOUN
hssr-305	111	32	.	.	PUNCT
hssr-305	112	1	4.2.4	4.2.4	NUM
hssr-305	112	2	net	net	ADJ
hssr-305	112	3	profit	profit	NOUN
hssr-305	112	4	ratio	ratio	NOUN
hssr-305	112	5	shows	show	VERB
hssr-305	112	6	the	the	DET
hssr-305	112	7	amount	amount	NOUN
hssr-305	112	8	of	of	ADP
hssr-305	112	9	profit	profit	NOUN
hssr-305	112	10	made	make	VERB
hssr-305	112	11	for	for	ADP
hssr-305	112	12	each	each	DET
hssr-305	112	13	€	€	SYM
hssr-305	112	14	1	1	NUM
hssr-305	112	15	of	of	ADP
hssr-305	112	16	sales	sale	NOUN
hssr-305	112	17	.	.	PUNCT
hssr-305	113	1	in	in	ADP
hssr-305	113	2	other	other	ADJ
hssr-305	113	3	words	word	NOUN
hssr-305	113	4	,	,	PUNCT
hssr-305	113	5	this	this	DET
hssr-305	113	6	ratio	ratio	NOUN
hssr-305	113	7	measures	measure	VERB
hssr-305	113	8	the	the	DET
hssr-305	113	9	percentage	percentage	NOUN
hssr-305	113	10	of	of	ADP
hssr-305	113	11	each	each	DET
hssr-305	113	12	euro	euro	NOUN
hssr-305	113	13	of	of	ADP
hssr-305	113	14	sales	sale	NOUN
hssr-305	113	15	that	that	PRON
hssr-305	113	16	remains	remain	VERB
hssr-305	113	17	after	after	ADP
hssr-305	113	18	deduction	deduction	NOUN
hssr-305	113	19	of	of	ADP
hssr-305	113	20	expenditures	expenditure	NOUN
hssr-305	113	21	,	,	PUNCT
hssr-305	113	22	including	include	VERB
hssr-305	113	23	interest	interest	NOUN
hssr-305	113	24	expenditures	expenditure	NOUN
hssr-305	113	25	and	and	CCONJ
hssr-305	113	26	tax	tax	NOUN
hssr-305	113	27	expenditures	expenditure	NOUN
hssr-305	113	28	.	.	PUNCT
hssr-305	114	1	=	=	SYM
hssr-305	114	2	2015	2015	NUM
hssr-305	114	3	:	:	PUNCT
hssr-305	115	1	=	=	NOUN
hssr-305	115	2	,	,	PUNCT
hssr-305	115	3	,	,	PUNCT
hssr-305	115	4	=	=	NOUN
hssr-305	115	5	0.21	0.21	NUM
hssr-305	115	6	%	%	NOUN
hssr-305	115	7	2016	2016	NUM
hssr-305	115	8	:	:	PUNCT
hssr-305	115	9	=	=	SYM
hssr-305	115	10	,	,	PUNCT
hssr-305	115	11	,	,	PUNCT
hssr-305	115	12	=	=	PROPN
hssr-305	115	13	0.23	0.23	NUM
hssr-305	115	14	%	%	NOUN
hssr-305	115	15	from	from	ADP
hssr-305	115	16	the	the	DET
hssr-305	115	17	calculation	calculation	NOUN
hssr-305	115	18	of	of	ADP
hssr-305	115	19	this	this	DET
hssr-305	115	20	ratio	ratio	NOUN
hssr-305	115	21	we	we	PRON
hssr-305	115	22	notice	notice	VERB
hssr-305	115	23	that	that	SCONJ
hssr-305	115	24	,	,	PUNCT
hssr-305	115	25	from	from	ADP
hssr-305	115	26	revenues	revenue	NOUN
hssr-305	115	27	,	,	PUNCT
hssr-305	115	28	the	the	DET
hssr-305	115	29	company	company	NOUN
hssr-305	115	30	generated	generate	VERB
hssr-305	115	31	higher	high	ADJ
hssr-305	115	32	percentage	percentage	NOUN
hssr-305	115	33	of	of	ADP
hssr-305	115	34	profit	profit	NOUN
hssr-305	115	35	in	in	ADP
hssr-305	115	36	2016	2016	NUM
hssr-305	115	37	compared	compare	VERB
hssr-305	115	38	to	to	ADP
hssr-305	115	39	the	the	DET
hssr-305	115	40	previous	previous	ADJ
hssr-305	115	41	year	year	NOUN
hssr-305	115	42	.	.	PUNCT
hssr-305	116	1	4.2.5	4.2.5	NUM
hssr-305	116	2	gross	gross	ADJ
hssr-305	116	3	profit	profit	NOUN
hssr-305	116	4	ratio	ratio	NOUN
hssr-305	116	5	shows	show	VERB
hssr-305	116	6	the	the	DET
hssr-305	116	7	percentage	percentage	NOUN
hssr-305	116	8	gained	gain	VERB
hssr-305	116	9	from	from	ADP
hssr-305	116	10	sales	sale	NOUN
hssr-305	116	11	after	after	SCONJ
hssr-305	116	12	commodities	commodity	NOUN
hssr-305	116	13	reached	reach	VERB
hssr-305	116	14	the	the	DET
hssr-305	116	15	customer	customer	NOUN
hssr-305	116	16	(	(	PUNCT
hssr-305	116	17	xhafa	xhafa	PROPN
hssr-305	116	18	,	,	PUNCT
hssr-305	116	19	2005	2005	NUM
hssr-305	116	20	)	)	PUNCT
hssr-305	116	21	.	.	PUNCT
hssr-305	117	1	=	=	SYM
hssr-305	117	2	2015	2015	NUM
hssr-305	117	3	:	:	PUNCT
hssr-305	118	1	=	=	SYM
hssr-305	118	2	=	=	SYM
hssr-305	118	3	,	,	PUNCT
hssr-305	118	4	,	,	PUNCT
hssr-305	118	5	=	=	NOUN
hssr-305	118	6	0.38	0.38	NUM
hssr-305	118	7	38	38	NUM
hssr-305	118	8	%	%	NOUN
hssr-305	118	9	2016	2016	NUM
hssr-305	118	10	:	:	PUNCT
hssr-305	119	1	=	=	SYM
hssr-305	119	2	=	=	SYM
hssr-305	119	3	,	,	PUNCT
hssr-305	119	4	,	,	PUNCT
hssr-305	119	5	=	=	NOUN
hssr-305	119	6	0.40	0.40	NUM
hssr-305	119	7	40	40	NUM
hssr-305	119	8	%	%	NOUN
hssr-305	119	9	this	this	PRON
hssr-305	119	10	shows	show	VERB
hssr-305	119	11	that	that	SCONJ
hssr-305	119	12	the	the	DET
hssr-305	119	13	company	company	NOUN
hssr-305	119	14	in	in	ADP
hssr-305	119	15	2016	2016	NUM
hssr-305	119	16	has	have	VERB
hssr-305	119	17	a	a	DET
hssr-305	119	18	higher	high	ADJ
hssr-305	119	19	gross	gross	ADJ
hssr-305	119	20	profit	profit	NOUN
hssr-305	119	21	margin	margin	NOUN
hssr-305	119	22	than	than	ADP
hssr-305	119	23	in	in	ADP
hssr-305	119	24	other	other	ADJ
hssr-305	119	25	years	year	NOUN
hssr-305	119	26	,	,	PUNCT
hssr-305	119	27	this	this	DET
hssr-305	119	28	report	report	NOUN
hssr-305	119	29	also	also	ADV
hssr-305	119	30	shows	show	VERB
hssr-305	119	31	how	how	SCONJ
hssr-305	119	32	much	much	ADJ
hssr-305	119	33	the	the	DET
hssr-305	119	34	company	company	NOUN
hssr-305	119	35	earns	earn	VERB
hssr-305	119	36	on	on	ADP
hssr-305	119	37	its	its	PRON
hssr-305	119	38	products	product	NOUN
hssr-305	119	39	.	.	PUNCT
hssr-305	120	1	4.3	4.3	NUM
hssr-305	120	2	assets	asset	NOUN
hssr-305	120	3	turnover	turnover	NOUN
hssr-305	120	4	ratios	ratio	NOUN
hssr-305	120	5	indicators	indicator	NOUN
hssr-305	120	6	of	of	ADP
hssr-305	120	7	assets	asset	NOUN
hssr-305	120	8	turnover	turnover	NOUN
hssr-305	120	9	provide	provide	VERB
hssr-305	120	10	the	the	DET
hssr-305	120	11	key	key	ADJ
hssr-305	120	12	information	information	NOUN
hssr-305	120	13	on	on	ADP
hssr-305	120	14	the	the	DET
hssr-305	120	15	efficiency	efficiency	NOUN
hssr-305	120	16	of	of	ADP
hssr-305	120	17	usage	usage	NOUN
hssr-305	120	18	and	and	CCONJ
hssr-305	120	19	control	control	NOUN
hssr-305	120	20	of	of	ADP
hssr-305	120	21	certain	certain	ADJ
hssr-305	120	22	aspects	aspect	NOUN
hssr-305	120	23	of	of	ADP
hssr-305	120	24	current	current	ADJ
hssr-305	120	25	business	business	NOUN
hssr-305	120	26	assets	asset	NOUN
hssr-305	120	27	such	such	ADJ
hssr-305	120	28	as	as	ADP
hssr-305	120	29	:	:	PUNCT
hssr-305	120	30	inventories	inventory	NOUN
hssr-305	120	31	(	(	PUNCT
hssr-305	120	32	reserves	reserve	NOUN
hssr-305	120	33	)	)	PUNCT
hssr-305	120	34	,	,	PUNCT
hssr-305	120	35	current	current	ADJ
hssr-305	120	36	accounts	account	NOUN
hssr-305	120	37	and	and	CCONJ
hssr-305	120	38	credit	credit	NOUN
hssr-305	120	39	accounts	account	NOUN
hssr-305	120	40	.	.	PUNCT
hssr-305	121	1	the	the	DET
hssr-305	121	2	ability	ability	NOUN
hssr-305	121	3	to	to	PART
hssr-305	121	4	sell	sell	VERB
hssr-305	121	5	inventory	inventory	NOUN
hssr-305	121	6	of	of	ADP
hssr-305	121	7	goods	good	NOUN
hssr-305	121	8	and	and	CCONJ
hssr-305	121	9	collection	collection	NOUN
hssr-305	121	10	of	of	ADP
hssr-305	121	11	cash	cash	NOUN
hssr-305	121	12	from	from	ADP
hssr-305	121	13	buyers	buyer	NOUN
hssr-305	121	14	undoubtedly	undoubtedly	ADV
hssr-305	121	15	comprises	comprise	VERB
hssr-305	121	16	the	the	DET
hssr-305	121	17	succesful	succesful	ADJ
hssr-305	121	18	business	business	NOUN
hssr-305	121	19	foundation	foundation	NOUN
hssr-305	121	20	of	of	ADP
hssr-305	121	21	any	any	DET
hssr-305	121	22	commercial	commercial	ADJ
hssr-305	121	23	business	business	NOUN
hssr-305	121	24	(	(	PUNCT
hssr-305	121	25	asllanaj	asllanaj	INTJ
hssr-305	121	26	,	,	PUNCT
hssr-305	121	27	2008	2008	NUM
hssr-305	121	28	)	)	PUNCT
hssr-305	121	29	.	.	PUNCT
hssr-305	122	1	the	the	DET
hssr-305	122	2	main	main	ADJ
hssr-305	122	3	indicators	indicator	NOUN
hssr-305	122	4	of	of	ADP
hssr-305	122	5	assets	asset	NOUN
hssr-305	122	6	utilization	utilization	NOUN
hssr-305	122	7	are	be	AUX
hssr-305	122	8	:	:	PUNCT
hssr-305	122	9	4.3.1	4.3.1	VERB
hssr-305	122	10	turnover	turnover	NOUN
hssr-305	122	11	ratio	ratio	NOUN
hssr-305	122	12	of	of	ADP
hssr-305	122	13	receivable	receivable	ADJ
hssr-305	122	14	accounts	account	NOUN
hssr-305	122	15	this	this	DET
hssr-305	122	16	ratio	ratio	NOUN
hssr-305	122	17	measures	measure	VERB
hssr-305	122	18	the	the	DET
hssr-305	122	19	ability	ability	NOUN
hssr-305	122	20	of	of	ADP
hssr-305	122	21	the	the	DET
hssr-305	122	22	entity	entity	NOUN
hssr-305	122	23	to	to	PART
hssr-305	122	24	collect	collect	VERB
hssr-305	122	25	debts	debt	NOUN
hssr-305	122	26	from	from	ADP
hssr-305	122	27	buyers	buyer	NOUN
hssr-305	122	28	for	for	ADP
hssr-305	122	29	sales	sale	NOUN
hssr-305	122	30	with	with	ADP
hssr-305	122	31	due	due	ADJ
hssr-305	122	32	date	date	NOUN
hssr-305	122	33	for	for	ADP
hssr-305	122	34	payment	payment	NOUN
hssr-305	122	35	.	.	PUNCT
hssr-305	123	1	so	so	ADV
hssr-305	123	2	,	,	PUNCT
hssr-305	123	3	this	this	DET
hssr-305	123	4	ratio	ratio	NOUN
hssr-305	123	5	shows	show	VERB
hssr-305	123	6	how	how	SCONJ
hssr-305	123	7	many	many	ADJ
hssr-305	123	8	times	time	NOUN
hssr-305	123	9	receivabe	receivabe	VERB
hssr-305	123	10	accounts	account	NOUN
hssr-305	123	11	has	have	AUX
hssr-305	123	12	been	be	AUX
hssr-305	123	13	converted	convert	VERB
hssr-305	123	14	into	into	ADP
hssr-305	123	15	cash	cash	NOUN
hssr-305	123	16	within	within	ADP
hssr-305	123	17	a	a	DET
hssr-305	123	18	certain	certain	ADJ
hssr-305	123	19	period	period	NOUN
hssr-305	123	20	of	of	ADP
hssr-305	123	21	time	time	NOUN
hssr-305	123	22	(	(	PUNCT
hssr-305	123	23	mustafa	mustafa	PROPN
hssr-305	123	24	,	,	PUNCT
hssr-305	123	25	i.	i.	PROPN
hssr-305	123	26	(	(	PUNCT
hssr-305	123	27	2005	2005	NUM
hssr-305	123	28	)	)	PUNCT
hssr-305	123	29	.	.	PUNCT
hssr-305	124	1	=	=	SYM
hssr-305	124	2	2015	2015	NUM
hssr-305	124	3	:	:	PUNCT
hssr-305	125	1	=	=	NOUN
hssr-305	125	2	,	,	PUNCT
hssr-305	125	3	,	,	PUNCT
hssr-305	125	4	=	=	PROPN
hssr-305	125	5	11.96	11.96	NUM
hssr-305	125	6	hssr.ideasspread.org	hssr.ideasspread.org	ADJ
hssr-305	125	7	humanities	humanity	NOUN
hssr-305	125	8	and	and	CCONJ
hssr-305	125	9	social	social	ADJ
hssr-305	125	10	science	science	NOUN
hssr-305	125	11	research	research	NOUN
hssr-305	125	12	vol	vol	NOUN
hssr-305	125	13	.	.	PROPN
hssr-305	126	1	2	2	NUM
hssr-305	126	2	,	,	PUNCT
hssr-305	126	3	no	no	INTJ
hssr-305	126	4	.	.	NOUN
hssr-305	126	5	2	2	NUM
hssr-305	126	6	;	;	PUNCT
hssr-305	126	7	2019	2019	NUM
hssr-305	126	8	25	25	NUM
hssr-305	126	9	published	publish	VERB
hssr-305	126	10	by	by	ADP
hssr-305	126	11	ideas	idea	NOUN
hssr-305	126	12	spread	spread	VERB
hssr-305	126	13	2016	2016	NUM
hssr-305	126	14	:	:	PUNCT
hssr-305	127	1	=	=	SYM
hssr-305	127	2	,	,	PUNCT
hssr-305	127	3	,	,	PUNCT
hssr-305	127	4	=	=	PROPN
hssr-305	127	5	13.62	13.62	NUM
hssr-305	127	6	from	from	ADP
hssr-305	127	7	the	the	DET
hssr-305	127	8	calculation	calculation	NOUN
hssr-305	127	9	of	of	ADP
hssr-305	127	10	this	this	DET
hssr-305	127	11	ratio	ratio	NOUN
hssr-305	127	12	we	we	PRON
hssr-305	127	13	notice	notice	VERB
hssr-305	127	14	that	that	SCONJ
hssr-305	127	15	the	the	DET
hssr-305	127	16	company	company	NOUN
hssr-305	127	17	was	be	AUX
hssr-305	127	18	most	most	ADV
hssr-305	127	19	effective	effective	ADJ
hssr-305	127	20	in	in	ADP
hssr-305	127	21	collecting	collect	VERB
hssr-305	127	22	cash	cash	NOUN
hssr-305	127	23	from	from	ADP
hssr-305	127	24	buyers	buyer	NOUN
hssr-305	127	25	in	in	ADP
hssr-305	127	26	2016	2016	NUM
hssr-305	127	27	,	,	PUNCT
hssr-305	127	28	doing	do	VERB
hssr-305	127	29	this	this	DET
hssr-305	127	30	13.62	13.62	NUM
hssr-305	127	31	times	time	NOUN
hssr-305	127	32	during	during	ADP
hssr-305	127	33	the	the	DET
hssr-305	127	34	year	year	NOUN
hssr-305	127	35	,	,	PUNCT
hssr-305	127	36	whilst	whilst	SCONJ
hssr-305	127	37	in	in	ADP
hssr-305	127	38	2015	2015	NUM
hssr-305	127	39	it	it	PRON
hssr-305	127	40	did	do	VERB
hssr-305	127	41	11.96	11.96	NUM
hssr-305	127	42	times	time	NOUN
hssr-305	127	43	during	during	ADP
hssr-305	127	44	the	the	DET
hssr-305	127	45	year	year	NOUN
hssr-305	127	46	.	.	PUNCT
hssr-305	128	1	4.3.2	4.3.2	NUM
hssr-305	128	2	ratio	ratio	NOUN
hssr-305	128	3	of	of	ADP
hssr-305	128	4	unreceivable	unreceivable	ADJ
hssr-305	128	5	sales	sale	NOUN
hssr-305	128	6	days	day	NOUN
hssr-305	128	7	this	this	DET
hssr-305	128	8	indicator	indicator	NOUN
hssr-305	128	9	provides	provide	VERB
hssr-305	128	10	information	information	NOUN
hssr-305	128	11	about	about	ADP
hssr-305	128	12	how	how	SCONJ
hssr-305	128	13	many	many	ADJ
hssr-305	128	14	days	day	NOUN
hssr-305	128	15	is	be	AUX
hssr-305	128	16	the	the	DET
hssr-305	128	17	deadline	deadline	NOUN
hssr-305	128	18	for	for	ADP
hssr-305	128	19	collecting	collect	VERB
hssr-305	128	20	sales	sale	NOUN
hssr-305	128	21	with	with	ADP
hssr-305	128	22	due	due	ADJ
hssr-305	128	23	date	date	NOUN
hssr-305	128	24	for	for	ADP
hssr-305	128	25	payment	payment	NOUN
hssr-305	128	26	.	.	PUNCT
hssr-305	129	1	in	in	ADP
hssr-305	129	2	other	other	ADJ
hssr-305	129	3	words	word	NOUN
hssr-305	129	4	,	,	PUNCT
hssr-305	129	5	through	through	ADP
hssr-305	129	6	the	the	DET
hssr-305	129	7	ratio	ratio	NOUN
hssr-305	129	8	of	of	ADP
hssr-305	129	9	unreceivable	unreceivable	ADJ
hssr-305	129	10	sales	sale	NOUN
hssr-305	129	11	days	day	NOUN
hssr-305	129	12	it	it	PRON
hssr-305	129	13	is	be	AUX
hssr-305	129	14	indicated	indicate	VERB
hssr-305	129	15	the	the	DET
hssr-305	129	16	number	number	NOUN
hssr-305	129	17	of	of	ADP
hssr-305	129	18	days	day	NOUN
hssr-305	129	19	needed	need	VERB
hssr-305	129	20	to	to	PART
hssr-305	129	21	be	be	AUX
hssr-305	129	22	collected	collect	VERB
hssr-305	129	23	from	from	ADP
hssr-305	129	24	receivable	receivable	ADJ
hssr-305	129	25	accounts	account	NOUN
hssr-305	129	26	(	(	PUNCT
hssr-305	129	27	asllanaj	asllanaj	INTJ
hssr-305	129	28	,	,	PUNCT
hssr-305	129	29	2008	2008	NUM
hssr-305	129	30	)	)	PUNCT
hssr-305	129	31	.	.	PUNCT
hssr-305	130	1	=	=	NOUN
hssr-305	130	2	365	365	NUM
hssr-305	130	3	2015	2015	NUM
hssr-305	130	4	:	:	PUNCT
hssr-305	131	1	=	=	X
hssr-305	131	2	.	.	PUNCT
hssr-305	132	1	=	=	PUNCT
hssr-305	132	2	30.52	30.52	NUM
hssr-305	132	3	2016	2016	NUM
hssr-305	132	4	:	:	PUNCT
hssr-305	133	1	=	=	X
hssr-305	133	2	.	.	PUNCT
hssr-305	134	1	=	=	PUNCT
hssr-305	134	2	26.80	26.80	NUM
hssr-305	134	3	from	from	ADP
hssr-305	134	4	this	this	DET
hssr-305	134	5	report	report	NOUN
hssr-305	134	6	we	we	PRON
hssr-305	134	7	notice	notice	VERB
hssr-305	134	8	that	that	SCONJ
hssr-305	134	9	the	the	DET
hssr-305	134	10	company	company	NOUN
hssr-305	134	11	has	have	AUX
hssr-305	134	12	more	more	ADV
hssr-305	134	13	often	often	ADV
hssr-305	134	14	received	receive	VERB
hssr-305	134	15	debts	debt	NOUN
hssr-305	134	16	from	from	ADP
hssr-305	134	17	buyers	buyer	NOUN
hssr-305	134	18	,	,	PUNCT
hssr-305	134	19	and	and	CCONJ
hssr-305	134	20	this	this	PRON
hssr-305	134	21	has	have	AUX
hssr-305	134	22	done	do	VERB
hssr-305	134	23	every	every	DET
hssr-305	134	24	26.80	26.80	NUM
hssr-305	134	25	days	day	NOUN
hssr-305	134	26	in	in	ADP
hssr-305	134	27	2016	2016	NUM
hssr-305	134	28	whilst	whilst	SCONJ
hssr-305	134	29	in	in	ADP
hssr-305	134	30	2015	2015	NUM
hssr-305	134	31	every	every	DET
hssr-305	134	32	30.52	30.52	NUM
hssr-305	134	33	days	day	NOUN
hssr-305	134	34	.	.	PUNCT
hssr-305	135	1	4.3.3	4.3.3	NUM
hssr-305	135	2	inventory	inventory	NOUN
hssr-305	135	3	(	(	PUNCT
hssr-305	135	4	stocks	stock	NOUN
hssr-305	135	5	)	)	PUNCT
hssr-305	135	6	turnover	turnover	NOUN
hssr-305	135	7	ratio	ratio	NOUN
hssr-305	135	8	this	this	DET
hssr-305	135	9	ratio	ratio	NOUN
hssr-305	135	10	measures	measure	VERB
hssr-305	135	11	the	the	DET
hssr-305	135	12	ability	ability	NOUN
hssr-305	135	13	of	of	ADP
hssr-305	135	14	the	the	DET
hssr-305	135	15	entity	entity	NOUN
hssr-305	135	16	to	to	PART
hssr-305	135	17	sell	sell	VERB
hssr-305	135	18	the	the	DET
hssr-305	135	19	inventory	inventory	NOUN
hssr-305	135	20	or	or	CCONJ
hssr-305	135	21	the	the	DET
hssr-305	135	22	speed	speed	NOUN
hssr-305	135	23	of	of	ADP
hssr-305	135	24	stock	stock	NOUN
hssr-305	135	25	sales	sale	NOUN
hssr-305	135	26	within	within	ADP
hssr-305	135	27	a	a	DET
hssr-305	135	28	specified	specified	ADJ
hssr-305	135	29	period	period	NOUN
hssr-305	135	30	of	of	ADP
hssr-305	135	31	time	time	NOUN
hssr-305	135	32	.	.	PUNCT
hssr-305	136	1	this	this	DET
hssr-305	136	2	ratio	ratio	NOUN
hssr-305	136	3	practicly	practicly	ADV
hssr-305	136	4	shows	show	VERB
hssr-305	136	5	how	how	SCONJ
hssr-305	136	6	many	many	ADJ
hssr-305	136	7	times	time	NOUN
hssr-305	136	8	a	a	DET
hssr-305	136	9	year	year	NOUN
hssr-305	136	10	the	the	DET
hssr-305	136	11	firm	firm	NOUN
hssr-305	136	12	has	have	AUX
hssr-305	136	13	sold	sell	VERB
hssr-305	136	14	the	the	DET
hssr-305	136	15	average	average	ADJ
hssr-305	136	16	level	level	NOUN
hssr-305	136	17	of	of	ADP
hssr-305	136	18	its	its	PRON
hssr-305	136	19	inventory	inventory	NOUN
hssr-305	136	20	(	(	PUNCT
hssr-305	136	21	asllanaj	asllanaj	INTJ
hssr-305	136	22	,	,	PUNCT
hssr-305	136	23	2008	2008	NUM
hssr-305	136	24	)	)	PUNCT
hssr-305	136	25	.	.	PUNCT
hssr-305	137	1	=	=	SYM
hssr-305	137	2	2015	2015	NUM
hssr-305	137	3	:	:	PUNCT
hssr-305	138	1	=	=	NOUN
hssr-305	138	2	,	,	PUNCT
hssr-305	138	3	,	,	PUNCT
hssr-305	138	4	.	.	PUNCT
hssr-305	139	1	=	=	PUNCT
hssr-305	140	1	57.94	57.94	NUM
hssr-305	140	2	2016	2016	NUM
hssr-305	140	3	:	:	PUNCT
hssr-305	141	1	=	=	SYM
hssr-305	141	2	,	,	PUNCT
hssr-305	141	3	,	,	PUNCT
hssr-305	141	4	=	=	PROPN
hssr-305	141	5	62.82	62.82	NUM
hssr-305	141	6	from	from	ADP
hssr-305	141	7	the	the	DET
hssr-305	141	8	calculation	calculation	NOUN
hssr-305	141	9	of	of	ADP
hssr-305	141	10	this	this	DET
hssr-305	141	11	report	report	NOUN
hssr-305	141	12	we	we	PRON
hssr-305	141	13	notice	notice	VERB
hssr-305	141	14	that	that	SCONJ
hssr-305	141	15	the	the	DET
hssr-305	141	16	company	company	NOUN
hssr-305	141	17	has	have	AUX
hssr-305	141	18	most	most	ADV
hssr-305	141	19	frequently	frequently	ADV
hssr-305	141	20	sold	sell	VERB
hssr-305	141	21	stocks	stock	NOUN
hssr-305	141	22	in	in	ADP
hssr-305	141	23	2016	2016	NUM
hssr-305	141	24	,	,	PUNCT
hssr-305	141	25	whilst	whilst	SCONJ
hssr-305	141	26	the	the	DET
hssr-305	141	27	turnover	turnover	NOUN
hssr-305	141	28	stocks	stock	NOUN
hssr-305	141	29	was	be	AUX
hssr-305	141	30	62.82	62.82	NUM
hssr-305	141	31	times	time	NOUN
hssr-305	141	32	during	during	ADP
hssr-305	141	33	the	the	DET
hssr-305	141	34	year	year	NOUN
hssr-305	141	35	.	.	PUNCT
hssr-305	142	1	4.3.4	4.3.4	NUM
hssr-305	142	2	inventory	inventory	NOUN
hssr-305	142	3	(	(	PUNCT
hssr-305	142	4	stocks	stock	NOUN
hssr-305	142	5	)	)	PUNCT
hssr-305	142	6	sales	sale	NOUN
hssr-305	142	7	days	day	NOUN
hssr-305	142	8	ratio	ratio	NOUN
hssr-305	142	9	this	this	DET
hssr-305	142	10	ratio	ratio	NOUN
hssr-305	142	11	measures	measure	VERB
hssr-305	142	12	efficiency	efficiency	NOUN
hssr-305	142	13	in	in	ADP
hssr-305	142	14	inventory	inventory	NOUN
hssr-305	142	15	management	management	NOUN
hssr-305	142	16	,	,	PUNCT
hssr-305	142	17	simply	simply	ADV
hssr-305	142	18	this	this	DET
hssr-305	142	19	ratio	ratio	NOUN
hssr-305	142	20	shows	show	VERB
hssr-305	142	21	the	the	DET
hssr-305	142	22	number	number	NOUN
hssr-305	142	23	of	of	ADP
hssr-305	142	24	days	day	NOUN
hssr-305	142	25	needed	need	VERB
hssr-305	142	26	to	to	PART
hssr-305	142	27	sell	sell	VERB
hssr-305	142	28	inventory	inventory	NOUN
hssr-305	142	29	within	within	ADP
hssr-305	142	30	a	a	DET
hssr-305	142	31	year	year	NOUN
hssr-305	142	32	.	.	PUNCT
hssr-305	143	1	2012	2012	NUM
hssr-305	143	2	:	:	PUNCT
hssr-305	144	1	=	=	SYM
hssr-305	144	2	2015	2015	NUM
hssr-305	144	3	:	:	PUNCT
hssr-305	144	4	=	=	X
hssr-305	144	5	.	.	PUNCT
hssr-305	145	1	=	=	NOUN
hssr-305	145	2	6.29	6.29	NUM
hssr-305	145	3	2016	2016	NUM
hssr-305	145	4	:	:	PUNCT
hssr-305	146	1	=	=	X
hssr-305	146	2	.	.	PUNCT
hssr-305	147	1	=	=	NOUN
hssr-305	147	2	5.81	5.81	NUM
hssr-305	147	3	calculating	calculate	VERB
hssr-305	147	4	per	per	ADP
hssr-305	147	5	day	day	NOUN
hssr-305	147	6	,	,	PUNCT
hssr-305	147	7	we	we	PRON
hssr-305	147	8	see	see	VERB
hssr-305	147	9	that	that	SCONJ
hssr-305	147	10	the	the	DET
hssr-305	147	11	company	company	NOUN
hssr-305	147	12	has	have	AUX
hssr-305	147	13	sold	sell	VERB
hssr-305	147	14	stocks	stock	NOUN
hssr-305	147	15	every	every	DET
hssr-305	147	16	5.81	5.81	NUM
hssr-305	147	17	days	day	NOUN
hssr-305	147	18	in	in	ADP
hssr-305	147	19	2016	2016	NUM
hssr-305	147	20	and	and	CCONJ
hssr-305	147	21	every	every	DET
hssr-305	147	22	6.29	6.29	NUM
hssr-305	147	23	days	day	NOUN
hssr-305	147	24	in	in	ADP
hssr-305	147	25	2015	2015	NUM
hssr-305	147	26	.	.	PUNCT
hssr-305	148	1	4.3.5	4.3.5	NUM
hssr-305	148	2	turnover	turnover	NOUN
hssr-305	148	3	ratio	ratio	NOUN
hssr-305	148	4	of	of	ADP
hssr-305	148	5	payable	payable	ADJ
hssr-305	148	6	accounts	account	NOUN
hssr-305	148	7	this	this	DET
hssr-305	148	8	ratio	ratio	NOUN
hssr-305	148	9	measures	measure	VERB
hssr-305	148	10	the	the	DET
hssr-305	148	11	efficiency	efficiency	NOUN
hssr-305	148	12	of	of	ADP
hssr-305	148	13	payment	payment	NOUN
hssr-305	148	14	management	management	NOUN
hssr-305	148	15	to	to	ADP
hssr-305	148	16	suppliers	supplier	NOUN
hssr-305	148	17	,	,	PUNCT
hssr-305	148	18	simply	simply	ADV
hssr-305	148	19	this	this	DET
hssr-305	148	20	ratio	ratio	NOUN
hssr-305	148	21	shows	show	VERB
hssr-305	148	22	the	the	DET
hssr-305	148	23	deadline	deadline	NOUN
hssr-305	148	24	or	or	CCONJ
hssr-305	148	25	the	the	DET
hssr-305	148	26	period	period	NOUN
hssr-305	148	27	of	of	ADP
hssr-305	148	28	liabilities	liability	NOUN
hssr-305	148	29	towards	towards	ADP
hssr-305	148	30	suppliers	supplier	NOUN
hssr-305	148	31	.	.	PUNCT
hssr-305	149	1	for	for	ADP
hssr-305	149	2	an	an	DET
hssr-305	149	3	ideal	ideal	ADJ
hssr-305	149	4	firm	firm	NOUN
hssr-305	149	5	it	it	PRON
hssr-305	149	6	would	would	AUX
hssr-305	149	7	be	be	AUX
hssr-305	149	8	that	that	SCONJ
hssr-305	149	9	the	the	DET
hssr-305	149	10	payment	payment	NOUN
hssr-305	149	11	period	period	NOUN
hssr-305	149	12	to	to	ADP
hssr-305	149	13	suppliers	supplier	NOUN
hssr-305	149	14	to	to	PART
hssr-305	149	15	be	be	AUX
hssr-305	149	16	equal	equal	ADJ
hssr-305	149	17	with	with	ADP
hssr-305	149	18	the	the	DET
hssr-305	149	19	period	period	NOUN
hssr-305	149	20	of	of	ADP
hssr-305	149	21	collection	collection	NOUN
hssr-305	149	22	of	of	ADP
hssr-305	149	23	sales	sale	NOUN
hssr-305	149	24	from	from	ADP
hssr-305	149	25	buyers	buyer	NOUN
hssr-305	149	26	(	(	PUNCT
hssr-305	149	27	asllanaj	asllanaj	INTJ
hssr-305	149	28	,	,	PUNCT
hssr-305	149	29	2008	2008	NUM
hssr-305	149	30	)	)	PUNCT
hssr-305	149	31	.	.	PUNCT
hssr-305	150	1	purchases	purchase	NOUN
hssr-305	150	2	=	=	SYM
hssr-305	150	3	cost	cost	NOUN
hssr-305	150	4	of	of	ADP
hssr-305	150	5	goods	good	NOUN
hssr-305	150	6	sold	sell	VERB
hssr-305	150	7	t	t	NOUN
hssr-305	150	8	+	+	CCONJ
hssr-305	150	9	inventory	inventory	NOUN
hssr-305	150	10	at	at	ADP
hssr-305	150	11	the	the	DET
hssr-305	150	12	end	end	NOUN
hssr-305	150	13	–	–	PUNCT
hssr-305	150	14	inventory	inventory	NOUN
hssr-305	150	15	at	at	ADP
hssr-305	150	16	first	first	ADJ
hssr-305	150	17	2012	2012	NUM
hssr-305	150	18	:	:	PUNCT
hssr-305	151	1	=	=	PUNCT
hssr-305	151	2	hssr.ideasspread.org	hssr.ideasspread.org	ADJ
hssr-305	151	3	humanities	humanity	NOUN
hssr-305	151	4	and	and	CCONJ
hssr-305	151	5	social	social	ADJ
hssr-305	151	6	science	science	NOUN
hssr-305	151	7	research	research	NOUN
hssr-305	151	8	vol	vol	NOUN
hssr-305	151	9	.	.	PROPN
hssr-305	151	10	2	2	NUM
hssr-305	151	11	,	,	PUNCT
hssr-305	151	12	no	no	INTJ
hssr-305	151	13	.	.	NOUN
hssr-305	151	14	2	2	NUM
hssr-305	151	15	;	;	PUNCT
hssr-305	151	16	2019	2019	NUM
hssr-305	151	17	26	26	NUM
hssr-305	151	18	published	publish	VERB
hssr-305	151	19	by	by	ADP
hssr-305	151	20	ideas	idea	NOUN
hssr-305	151	21	spread	spread	VERB
hssr-305	151	22	2015	2015	NUM
hssr-305	151	23	:	:	PUNCT
hssr-305	152	1	=	=	NOUN
hssr-305	152	2	,	,	PUNCT
hssr-305	152	3	,	,	PUNCT
hssr-305	152	4	.	.	PUNCT
hssr-305	153	1	=	=	PUNCT
hssr-305	153	2	4.38	4.38	NUM
hssr-305	153	3	2016	2016	NUM
hssr-305	153	4	:	:	PUNCT
hssr-305	154	1	=	=	SYM
hssr-305	154	2	,	,	PUNCT
hssr-305	154	3	,	,	PUNCT
hssr-305	154	4	=	=	NOUN
hssr-305	154	5	4.27	4.27	NUM
hssr-305	154	6	from	from	ADP
hssr-305	154	7	calculation	calculation	NOUN
hssr-305	154	8	of	of	ADP
hssr-305	154	9	this	this	DET
hssr-305	154	10	ratio	ratio	NOUN
hssr-305	154	11	we	we	PRON
hssr-305	154	12	notice	notice	VERB
hssr-305	154	13	that	that	SCONJ
hssr-305	154	14	the	the	DET
hssr-305	154	15	company	company	NOUN
hssr-305	154	16	has	have	AUX
hssr-305	154	17	paid	pay	VERB
hssr-305	154	18	debts	debt	NOUN
hssr-305	154	19	to	to	ADP
hssr-305	154	20	the	the	DET
hssr-305	154	21	supplier	supplier	NOUN
hssr-305	154	22	more	more	ADV
hssr-305	154	23	often	often	ADV
hssr-305	154	24	in	in	ADP
hssr-305	154	25	2015with	2015with	NUM
hssr-305	154	26	4.38	4.38	NUM
hssr-305	154	27	times	time	NOUN
hssr-305	154	28	during	during	ADP
hssr-305	154	29	the	the	DET
hssr-305	154	30	year	year	NOUN
hssr-305	154	31	.	.	PUNCT
hssr-305	155	1	it	it	PRON
hssr-305	155	2	is	be	AUX
hssr-305	155	3	better	well	ADJ
hssr-305	155	4	to	to	PART
hssr-305	155	5	pay	pay	VERB
hssr-305	155	6	these	these	DET
hssr-305	155	7	debts	debt	NOUN
hssr-305	155	8	because	because	SCONJ
hssr-305	155	9	the	the	DET
hssr-305	155	10	company	company	NOUN
hssr-305	155	11	should	should	AUX
hssr-305	155	12	not	not	PART
hssr-305	155	13	lose	lose	VERB
hssr-305	155	14	these	these	DET
hssr-305	155	15	important	important	ADJ
hssr-305	155	16	sources	source	NOUN
hssr-305	155	17	of	of	ADP
hssr-305	155	18	funding	funding	NOUN
hssr-305	155	19	.	.	PUNCT
hssr-305	156	1	4.4	4.4	NUM
hssr-305	156	2	ratio	ratio	NOUN
hssr-305	156	3	of	of	ADP
hssr-305	156	4	long	long	ADJ
hssr-305	156	5	-	-	PUNCT
hssr-305	156	6	term	term	NOUN
hssr-305	156	7	solvency	solvency	NOUN
hssr-305	156	8	solvency	solvency	NOUN
hssr-305	156	9	reports	report	NOUN
hssr-305	156	10	measure	measure	VERB
hssr-305	156	11	the	the	DET
hssr-305	156	12	enterprise	enterprise	NOUN
hssr-305	156	13	's	's	PART
hssr-305	156	14	ability	ability	NOUN
hssr-305	156	15	to	to	PART
hssr-305	156	16	pay	pay	VERB
hssr-305	156	17	long	long	ADJ
hssr-305	156	18	-	-	PUNCT
hssr-305	156	19	term	term	NOUN
hssr-305	156	20	debts	debt	NOUN
hssr-305	156	21	on	on	ADP
hssr-305	156	22	their	their	PRON
hssr-305	156	23	maturity	maturity	NOUN
hssr-305	156	24	date	date	NOUN
hssr-305	156	25	.	.	PUNCT
hssr-305	157	1	while	while	SCONJ
hssr-305	157	2	liquidity	liquidity	NOUN
hssr-305	157	3	refers	refer	VERB
hssr-305	157	4	to	to	ADP
hssr-305	157	5	the	the	DET
hssr-305	157	6	enterprise	enterprise	NOUN
hssr-305	157	7	's	's	PART
hssr-305	157	8	ability	ability	NOUN
hssr-305	157	9	to	to	PART
hssr-305	157	10	pay	pay	VERB
hssr-305	157	11	short	short	ADJ
hssr-305	157	12	-	-	PUNCT
hssr-305	157	13	term	term	NOUN
hssr-305	157	14	debt	debt	NOUN
hssr-305	157	15	,	,	PUNCT
hssr-305	157	16	solvency	solvency	NOUN
hssr-305	157	17	means	mean	VERB
hssr-305	157	18	the	the	DET
hssr-305	157	19	enterprise	enterprise	NOUN
hssr-305	157	20	's	's	PART
hssr-305	157	21	ability	ability	NOUN
hssr-305	157	22	to	to	PART
hssr-305	157	23	maintain	maintain	VERB
hssr-305	157	24	financial	financial	ADJ
hssr-305	157	25	stability	stability	NOUN
hssr-305	157	26	in	in	ADP
hssr-305	157	27	meeting	meet	VERB
hssr-305	157	28	long	long	ADJ
hssr-305	157	29	-	-	PUNCT
hssr-305	157	30	term	term	NOUN
hssr-305	157	31	liabilities	liability	NOUN
hssr-305	157	32	.	.	PUNCT
hssr-305	158	1	in	in	ADP
hssr-305	158	2	the	the	DET
hssr-305	158	3	solvency	solvency	NOUN
hssr-305	158	4	analysis	analysis	NOUN
hssr-305	158	5	the	the	DET
hssr-305	158	6	starting	starting	NOUN
hssr-305	158	7	point	point	NOUN
hssr-305	158	8	is	be	AUX
hssr-305	158	9	the	the	DET
hssr-305	158	10	capital	capital	NOUN
hssr-305	158	11	structure	structure	NOUN
hssr-305	158	12	of	of	ADP
hssr-305	158	13	an	an	DET
hssr-305	158	14	enterprise	enterprise	NOUN
hssr-305	158	15	.	.	PUNCT
hssr-305	159	1	the	the	DET
hssr-305	159	2	capital	capital	NOUN
hssr-305	159	3	structure	structure	NOUN
hssr-305	159	4	constitutes	constitute	VERB
hssr-305	159	5	share	share	NOUN
hssr-305	159	6	capital	capital	NOUN
hssr-305	159	7	and	and	CCONJ
hssr-305	159	8	long	long	ADJ
hssr-305	159	9	-	-	PUNCT
hssr-305	159	10	term	term	NOUN
hssr-305	159	11	debt	debt	NOUN
hssr-305	159	12	capital	capital	NOUN
hssr-305	159	13	.	.	PUNCT
hssr-305	160	1	significant	significant	ADJ
hssr-305	160	2	component	component	NOUN
hssr-305	160	3	in	in	ADP
hssr-305	160	4	the	the	DET
hssr-305	160	5	capital	capital	NOUN
hssr-305	160	6	structure	structure	NOUN
hssr-305	160	7	is	be	AUX
hssr-305	160	8	the	the	DET
hssr-305	160	9	financial	financial	ADJ
hssr-305	160	10	leverage	leverage	NOUN
hssr-305	160	11	.	.	PUNCT
hssr-305	161	1	financial	financial	ADJ
hssr-305	161	2	leverage	leverage	NOUN
hssr-305	161	3	represents	represent	VERB
hssr-305	161	4	the	the	DET
hssr-305	161	5	amount	amount	NOUN
hssr-305	161	6	of	of	ADP
hssr-305	161	7	debt	debt	NOUN
hssr-305	161	8	participation	participation	NOUN
hssr-305	161	9	in	in	ADP
hssr-305	161	10	the	the	DET
hssr-305	161	11	financing	financing	NOUN
hssr-305	161	12	of	of	ADP
hssr-305	161	13	the	the	DET
hssr-305	161	14	enterprise	enterprise	NOUN
hssr-305	161	15	(	(	PUNCT
hssr-305	161	16	asllanaj	asllanaj	INTJ
hssr-305	161	17	,	,	PUNCT
hssr-305	161	18	2008	2008	NUM
hssr-305	161	19	)	)	PUNCT
hssr-305	161	20	.	.	PUNCT
hssr-305	162	1	4.4.1	4.4.1	NUM
hssr-305	162	2	debt	debt	NOUN
hssr-305	162	3	ratio	ratio	NOUN
hssr-305	162	4	over	over	ADP
hssr-305	162	5	total	total	ADJ
hssr-305	162	6	assets	asset	NOUN
hssr-305	162	7	measures	measure	VERB
hssr-305	162	8	the	the	DET
hssr-305	162	9	ability	ability	NOUN
hssr-305	162	10	of	of	ADP
hssr-305	162	11	an	an	DET
hssr-305	162	12	entity	entity	NOUN
hssr-305	162	13	to	to	PART
hssr-305	162	14	cover	cover	VERB
hssr-305	162	15	long	long	ADJ
hssr-305	162	16	-	-	PUNCT
hssr-305	162	17	term	term	NOUN
hssr-305	162	18	liabilities	liability	NOUN
hssr-305	162	19	,	,	PUNCT
hssr-305	162	20	this	this	DET
hssr-305	162	21	indicator	indicator	NOUN
hssr-305	162	22	is	be	AUX
hssr-305	162	23	an	an	DET
hssr-305	162	24	information	information	NOUN
hssr-305	162	25	for	for	ADP
hssr-305	162	26	creditors	creditor	NOUN
hssr-305	162	27	on	on	ADP
hssr-305	162	28	the	the	DET
hssr-305	162	29	security	security	NOUN
hssr-305	162	30	of	of	ADP
hssr-305	162	31	the	the	DET
hssr-305	162	32	given	give	VERB
hssr-305	162	33	debt	debt	NOUN
hssr-305	162	34	return	return	NOUN
hssr-305	162	35	.	.	PUNCT
hssr-305	163	1	practically	practically	ADV
hssr-305	163	2	shows	show	VERB
hssr-305	163	3	debt	debt	NOUN
hssr-305	163	4	participation	participation	NOUN
hssr-305	163	5	in	in	ADP
hssr-305	163	6	an	an	DET
hssr-305	163	7	enterprise	enterprise	NOUN
hssr-305	163	8	financing	financing	NOUN
hssr-305	163	9	(	(	PUNCT
hssr-305	163	10	shuli	shuli	PROPN
hssr-305	163	11	&	&	CCONJ
hssr-305	163	12	perri	perri	PROPN
hssr-305	163	13	,	,	PUNCT
hssr-305	163	14	2010	2010	NUM
hssr-305	163	15	)	)	PUNCT
hssr-305	163	16	.	.	PUNCT
hssr-305	164	1	=	=	SYM
hssr-305	164	2	2015	2015	NUM
hssr-305	164	3	:	:	PUNCT
hssr-305	165	1	=	=	NOUN
hssr-305	165	2	,	,	PUNCT
hssr-305	165	3	,	,	PUNCT
hssr-305	165	4	=	=	NOUN
hssr-305	165	5	0.52	0.52	NUM
hssr-305	165	6	52	52	NUM
hssr-305	165	7	%	%	NOUN
hssr-305	165	8	2016	2016	NUM
hssr-305	165	9	:	:	PUNCT
hssr-305	166	1	=	=	NOUN
hssr-305	166	2	,	,	PUNCT
hssr-305	166	3	,	,	PUNCT
hssr-305	166	4	=	=	NOUN
hssr-305	166	5	0.58	0.58	NUM
hssr-305	166	6	58	58	NUM
hssr-305	166	7	%	%	NOUN
hssr-305	166	8	for	for	ADP
hssr-305	166	9	creditors	creditor	NOUN
hssr-305	166	10	it	it	PRON
hssr-305	166	11	is	be	AUX
hssr-305	166	12	desirable	desirable	ADJ
hssr-305	166	13	that	that	SCONJ
hssr-305	166	14	the	the	DET
hssr-305	166	15	debt	debt	NOUN
hssr-305	166	16	ratio	ratio	NOUN
hssr-305	166	17	to	to	PART
hssr-305	166	18	be	be	AUX
hssr-305	166	19	o	o	NOUN
hssr-305	166	20	report	report	NOUN
hssr-305	166	21	the	the	DET
hssr-305	166	22	debt	debt	NOUN
hssr-305	166	23	as	as	ADV
hssr-305	166	24	small	small	ADJ
hssr-305	166	25	as	as	ADP
hssr-305	166	26	possible	possible	ADJ
hssr-305	166	27	and	and	CCONJ
hssr-305	166	28	vice	vice	ADV
hssr-305	166	29	versa	versa	ADV
hssr-305	166	30	,	,	PUNCT
hssr-305	166	31	for	for	ADP
hssr-305	166	32	the	the	DET
hssr-305	166	33	shareholders	shareholder	NOUN
hssr-305	166	34	it	it	PRON
hssr-305	166	35	is	be	AUX
hssr-305	166	36	favorable	favorable	ADJ
hssr-305	166	37	the	the	DET
hssr-305	166	38	debt	debt	NOUN
hssr-305	166	39	ratio	ratio	NOUN
hssr-305	166	40	in	in	ADP
hssr-305	166	41	the	the	DET
hssr-305	166	42	greatest	great	ADJ
hssr-305	166	43	value	value	NOUN
hssr-305	166	44	,	,	PUNCT
hssr-305	166	45	under	under	ADP
hssr-305	166	46	the	the	DET
hssr-305	166	47	condition	condition	NOUN
hssr-305	166	48	that	that	SCONJ
hssr-305	166	49	the	the	DET
hssr-305	166	50	profitability	profitability	NOUN
hssr-305	166	51	of	of	ADP
hssr-305	166	52	total	total	ADJ
hssr-305	166	53	assets	asset	NOUN
hssr-305	166	54	to	to	PART
hssr-305	166	55	be	be	AUX
hssr-305	166	56	higher	high	ADJ
hssr-305	166	57	than	than	ADP
hssr-305	166	58	the	the	DET
hssr-305	166	59	cost	cost	NOUN
hssr-305	166	60	of	of	ADP
hssr-305	166	61	debt	debt	NOUN
hssr-305	166	62	capital	capital	NOUN
hssr-305	166	63	.	.	PUNCT
hssr-305	167	1	4.4.2	4.4.2	NUM
hssr-305	167	2	debt	debt	NOUN
hssr-305	167	3	ratio	ratio	NOUN
hssr-305	167	4	over	over	ADP
hssr-305	167	5	equity	equity	NOUN
hssr-305	167	6	a	a	DET
hssr-305	167	7	more	more	ADV
hssr-305	167	8	refined	refined	ADJ
hssr-305	167	9	version	version	NOUN
hssr-305	167	10	of	of	ADP
hssr-305	167	11	the	the	DET
hssr-305	167	12	debt	debt	NOUN
hssr-305	167	13	proportion	proportion	NOUN
hssr-305	167	14	analysis	analysis	NOUN
hssr-305	167	15	involves	involve	VERB
hssr-305	167	16	the	the	DET
hssr-305	167	17	ratio	ratio	NOUN
hssr-305	167	18	of	of	ADP
hssr-305	167	19	longterm	longterm	ADJ
hssr-305	167	20	debt	debt	NOUN
hssr-305	167	21	to	to	ADP
hssr-305	167	22	capitalization	capitalization	NOUN
hssr-305	167	23	(	(	PUNCT
hssr-305	167	24	total	total	ADJ
hssr-305	167	25	invested	invest	VERB
hssr-305	167	26	capital	capital	NOUN
hssr-305	167	27	)	)	PUNCT
hssr-305	167	28	.	.	PUNCT
hssr-305	168	1	the	the	DET
hssr-305	168	2	latter	latter	ADJ
hssr-305	168	3	is	be	AUX
hssr-305	168	4	again	again	ADV
hssr-305	168	5	defined	define	VERB
hssr-305	168	6	as	as	ADP
hssr-305	168	7	the	the	DET
hssr-305	168	8	sum	sum	NOUN
hssr-305	168	9	of	of	ADP
hssr-305	168	10	the	the	DET
hssr-305	168	11	long	long	ADJ
hssr-305	168	12	-	-	PUNCT
hssr-305	168	13	term	term	NOUN
hssr-305	168	14	claims	claim	NOUN
hssr-305	168	15	against	against	ADP
hssr-305	168	16	the	the	DET
hssr-305	168	17	business	business	NOUN
hssr-305	168	18	,	,	PUNCT
hssr-305	168	19	both	both	CCONJ
hssr-305	168	20	debt	debt	NOUN
hssr-305	168	21	and	and	CCONJ
hssr-305	168	22	owners	owner	NOUN
hssr-305	168	23	’	'	PUNCT
hssr-305	168	24	equity	equity	NOUN
hssr-305	168	25	,	,	PUNCT
hssr-305	168	26	but	but	CCONJ
hssr-305	168	27	does	do	AUX
hssr-305	168	28	n’t	not	PART
hssr-305	168	29	include	include	VERB
hssr-305	168	30	short	short	ADJ
hssr-305	168	31	-	-	PUNCT
hssr-305	168	32	term	term	NOUN
hssr-305	168	33	(	(	PUNCT
hssr-305	168	34	current	current	ADJ
hssr-305	168	35	)	)	PUNCT
hssr-305	168	36	liabilities	liability	NOUN
hssr-305	168	37	.	.	PUNCT
hssr-305	169	1	this	this	DET
hssr-305	169	2	total	total	NOUN
hssr-305	169	3	also	also	ADV
hssr-305	169	4	corresponds	correspond	VERB
hssr-305	169	5	to	to	ADP
hssr-305	169	6	net	net	ADJ
hssr-305	169	7	assets	asset	NOUN
hssr-305	169	8	,	,	PUNCT
hssr-305	169	9	unless	unless	SCONJ
hssr-305	169	10	some	some	DET
hssr-305	169	11	adjustments	adjustment	NOUN
hssr-305	169	12	were	be	AUX
hssr-305	169	13	made	make	VERB
hssr-305	169	14	,	,	PUNCT
hssr-305	169	15	such	such	ADJ
hssr-305	169	16	as	as	ADP
hssr-305	169	17	ignoring	ignore	VERB
hssr-305	169	18	deferred	deferred	ADJ
hssr-305	169	19	taxes	taxis	NOUN
hssr-305	169	20	(	(	PUNCT
hssr-305	169	21	helfert	helfert	NOUN
hssr-305	169	22	,	,	PUNCT
hssr-305	169	23	2001	2001	NUM
hssr-305	169	24	)	)	PUNCT
hssr-305	169	25	.	.	PUNCT
hssr-305	170	1	=	=	PUNCT
hssr-305	170	2	ℎ	ℎ	X
hssr-305	170	3	2015	2015	NUM
hssr-305	170	4	:	:	PUNCT
hssr-305	171	1	=	=	NOUN
hssr-305	171	2	,	,	PUNCT
hssr-305	171	3	,	,	PUNCT
hssr-305	171	4	=	=	NOUN
hssr-305	171	5	1.07	1.07	NUM
hssr-305	171	6	107	107	NUM
hssr-305	171	7	%	%	NOUN
hssr-305	171	8	2016	2016	NUM
hssr-305	171	9	:	:	PUNCT
hssr-305	171	10	=	=	SYM
hssr-305	171	11	,	,	PUNCT
hssr-305	171	12	,	,	PUNCT
hssr-305	171	13	=	=	NOUN
hssr-305	171	14	1.43	1.43	NUM
hssr-305	171	15	147	147	NUM
hssr-305	171	16	%	%	NOUN
hssr-305	171	17	when	when	SCONJ
hssr-305	171	18	values	value	NOUN
hssr-305	171	19	of	of	ADP
hssr-305	171	20	this	this	DET
hssr-305	171	21	ratio	ratio	NOUN
hssr-305	171	22	are	be	AUX
hssr-305	171	23	high	high	ADJ
hssr-305	171	24	,	,	PUNCT
hssr-305	171	25	it	it	PRON
hssr-305	171	26	means	mean	VERB
hssr-305	171	27	that	that	SCONJ
hssr-305	171	28	the	the	DET
hssr-305	171	29	interest	interest	NOUN
hssr-305	171	30	rates	rate	NOUN
hssr-305	171	31	to	to	PART
hssr-305	171	32	be	be	AUX
hssr-305	171	33	paid	pay	VERB
hssr-305	171	34	towards	towards	ADP
hssr-305	171	35	creditors	creditor	NOUN
hssr-305	171	36	will	will	AUX
hssr-305	171	37	also	also	ADV
hssr-305	171	38	be	be	AUX
hssr-305	171	39	higher	high	ADJ
hssr-305	171	40	.	.	PUNCT
hssr-305	172	1	therefore	therefore	ADV
hssr-305	172	2	,	,	PUNCT
hssr-305	172	3	this	this	DET
hssr-305	172	4	report	report	NOUN
hssr-305	172	5	shows	show	VERB
hssr-305	172	6	the	the	DET
hssr-305	172	7	extent	extent	NOUN
hssr-305	172	8	of	of	ADP
hssr-305	172	9	financing	finance	VERB
hssr-305	172	10	the	the	DET
hssr-305	172	11	enterprise	enterprise	NOUN
hssr-305	172	12	through	through	ADP
hssr-305	172	13	debts	debt	NOUN
hssr-305	172	14	.	.	PUNCT
hssr-305	173	1	5	5	X
hssr-305	173	2	.	.	X
hssr-305	173	3	conclusions	conclusion	NOUN
hssr-305	173	4	the	the	DET
hssr-305	173	5	analysis	analysis	NOUN
hssr-305	173	6	of	of	ADP
hssr-305	173	7	the	the	DET
hssr-305	173	8	financial	financial	ADJ
hssr-305	173	9	statements	statement	NOUN
hssr-305	173	10	is	be	AUX
hssr-305	173	11	a	a	DET
hssr-305	173	12	very	very	ADV
hssr-305	173	13	important	important	ADJ
hssr-305	173	14	process	process	NOUN
hssr-305	173	15	,	,	PUNCT
hssr-305	173	16	even	even	ADV
hssr-305	173	17	necessary	necessary	ADJ
hssr-305	173	18	for	for	ADP
hssr-305	173	19	making	make	VERB
hssr-305	173	20	right	right	ADJ
hssr-305	173	21	decisions	decision	NOUN
hssr-305	173	22	.	.	PUNCT
hssr-305	174	1	information	information	NOUN
hssr-305	174	2	obtained	obtain	VERB
hssr-305	174	3	from	from	ADP
hssr-305	174	4	financial	financial	ADJ
hssr-305	174	5	analysis	analysis	NOUN
hssr-305	174	6	,	,	PUNCT
hssr-305	174	7	together	together	ADV
hssr-305	174	8	with	with	ADP
hssr-305	174	9	accounting	accounting	NOUN
hssr-305	174	10	,	,	PUNCT
hssr-305	174	11	are	be	AUX
hssr-305	174	12	the	the	DET
hssr-305	174	13	basis	basis	NOUN
hssr-305	174	14	for	for	ADP
hssr-305	174	15	making	make	VERB
hssr-305	174	16	decisions	decision	NOUN
hssr-305	174	17	,	,	PUNCT
hssr-305	174	18	both	both	CCONJ
hssr-305	174	19	internally	internally	ADV
hssr-305	174	20	and	and	CCONJ
hssr-305	174	21	externally	externally	ADV
hssr-305	174	22	.	.	PUNCT
hssr-305	175	1	from	from	ADP
hssr-305	175	2	the	the	DET
hssr-305	175	3	analysis	analysis	NOUN
hssr-305	175	4	of	of	ADP
hssr-305	175	5	financial	financial	ADJ
hssr-305	175	6	statements	statement	NOUN
hssr-305	175	7	,	,	PUNCT
hssr-305	175	8	we	we	PRON
hssr-305	175	9	can	can	AUX
hssr-305	175	10	ascertain	ascertain	VERB
hssr-305	175	11	its	its	PRON
hssr-305	175	12	financial	financial	ADJ
hssr-305	175	13	condition	condition	NOUN
hssr-305	175	14	and	and	CCONJ
hssr-305	175	15	how	how	SCONJ
hssr-305	175	16	it	it	PRON
hssr-305	175	17	has	have	AUX
hssr-305	175	18	operated	operate	VERB
hssr-305	175	19	during	during	ADP
hssr-305	175	20	the	the	DET
hssr-305	175	21	periods	period	NOUN
hssr-305	175	22	for	for	ADP
hssr-305	175	23	which	which	PRON
hssr-305	175	24	the	the	DET
hssr-305	175	25	analysis	analysis	NOUN
hssr-305	175	26	is	be	AUX
hssr-305	175	27	conducted	conduct	VERB
hssr-305	175	28	and	and	CCONJ
hssr-305	175	29	what	what	PRON
hssr-305	175	30	are	be	AUX
hssr-305	175	31	future	future	ADJ
hssr-305	175	32	trends	trend	NOUN
hssr-305	175	33	in	in	ADP
hssr-305	175	34	that	that	DET
hssr-305	175	35	enterprise	enterprise	NOUN
hssr-305	175	36	.	.	PUNCT
hssr-305	176	1	these	these	DET
hssr-305	176	2	reports	report	NOUN
hssr-305	176	3	are	be	AUX
hssr-305	176	4	also	also	ADV
hssr-305	176	5	used	use	VERB
hssr-305	176	6	to	to	PART
hssr-305	176	7	give	give	VERB
hssr-305	176	8	information	information	NOUN
hssr-305	176	9	to	to	ADP
hssr-305	176	10	shareholders	shareholder	NOUN
hssr-305	176	11	on	on	ADP
hssr-305	176	12	how	how	SCONJ
hssr-305	176	13	reasonable	reasonable	ADJ
hssr-305	176	14	are	be	AUX
hssr-305	176	15	investments	investment	NOUN
hssr-305	176	16	made	make	VERB
hssr-305	176	17	in	in	ADP
hssr-305	176	18	the	the	DET
hssr-305	176	19	company	company	NOUN
hssr-305	176	20	because	because	SCONJ
hssr-305	176	21	they	they	PRON
hssr-305	176	22	are	be	AUX
hssr-305	176	23	interested	interested	ADJ
hssr-305	176	24	in	in	ADP
hssr-305	176	25	making	make	VERB
hssr-305	176	26	profit	profit	NOUN
hssr-305	176	27	from	from	ADP
hssr-305	176	28	investments	investment	NOUN
hssr-305	176	29	made	make	VERB
hssr-305	176	30	.	.	PUNCT
hssr-305	177	1	these	these	DET
hssr-305	177	2	reportscare	reportscare	NOUN
hssr-305	177	3	also	also	ADV
hssr-305	177	4	hssr.ideasspread.org	hssr.ideasspread.org	ADJ
hssr-305	177	5	humanities	humanity	NOUN
hssr-305	177	6	and	and	CCONJ
hssr-305	177	7	social	social	ADJ
hssr-305	177	8	science	science	NOUN
hssr-305	177	9	research	research	NOUN
hssr-305	177	10	vol	vol	NOUN
hssr-305	177	11	.	.	PROPN
hssr-305	178	1	2	2	NUM
hssr-305	178	2	,	,	PUNCT
hssr-305	178	3	no	no	INTJ
hssr-305	178	4	.	.	NOUN
hssr-305	178	5	2	2	NUM
hssr-305	178	6	;	;	PUNCT
hssr-305	178	7	2019	2019	NUM
hssr-305	178	8	27	27	NUM
hssr-305	178	9	published	publish	VERB
hssr-305	178	10	by	by	ADP
hssr-305	178	11	ideas	idea	NOUN
hssr-305	178	12	spread	spread	VERB
hssr-305	178	13	used	use	VERB
hssr-305	178	14	by	by	ADP
hssr-305	178	15	potential	potential	ADJ
hssr-305	178	16	investors	investor	NOUN
hssr-305	178	17	who	who	PRON
hssr-305	178	18	first	first	ADV
hssr-305	178	19	want	want	VERB
hssr-305	178	20	to	to	PART
hssr-305	178	21	know	know	VERB
hssr-305	178	22	how	how	SCONJ
hssr-305	178	23	the	the	DET
hssr-305	178	24	company	company	NOUN
hssr-305	178	25	is	be	AUX
hssr-305	178	26	performing	perform	VERB
hssr-305	178	27	and	and	CCONJ
hssr-305	178	28	then	then	ADV
hssr-305	178	29	decide	decide	VERB
hssr-305	178	30	whether	whether	SCONJ
hssr-305	178	31	to	to	PART
hssr-305	178	32	invest	invest	VERB
hssr-305	178	33	or	or	CCONJ
hssr-305	178	34	not	not	PART
hssr-305	178	35	.	.	PUNCT
hssr-305	179	1	after	after	ADP
hssr-305	179	2	calculating	calculate	VERB
hssr-305	179	3	,	,	PUNCT
hssr-305	179	4	analyzing	analyze	VERB
hssr-305	179	5	and	and	CCONJ
hssr-305	179	6	interpreting	interpret	VERB
hssr-305	179	7	the	the	DET
hssr-305	179	8	various	various	ADJ
hssr-305	179	9	financial	financial	ADJ
hssr-305	179	10	reports	report	NOUN
hssr-305	179	11	of	of	ADP
hssr-305	179	12	the	the	DET
hssr-305	179	13	company	company	NOUN
hssr-305	179	14	,	,	PUNCT
hssr-305	179	15	we	we	PRON
hssr-305	179	16	have	have	AUX
hssr-305	179	17	come	come	VERB
hssr-305	179	18	to	to	ADP
hssr-305	179	19	the	the	DET
hssr-305	179	20	conclusion	conclusion	NOUN
hssr-305	179	21	that	that	SCONJ
hssr-305	179	22	in	in	ADP
hssr-305	179	23	terms	term	NOUN
hssr-305	179	24	of	of	ADP
hssr-305	179	25	liquidity	liquidity	NOUN
hssr-305	179	26	,	,	PUNCT
hssr-305	179	27	the	the	DET
hssr-305	179	28	state	state	NOUN
hssr-305	179	29	of	of	ADP
hssr-305	179	30	the	the	DET
hssr-305	179	31	company	company	NOUN
hssr-305	179	32	is	be	AUX
hssr-305	179	33	better	well	ADJ
hssr-305	179	34	in	in	ADP
hssr-305	179	35	2016	2016	NUM
hssr-305	179	36	,	,	PUNCT
hssr-305	179	37	because	because	SCONJ
hssr-305	179	38	this	this	DET
hssr-305	179	39	year	year	NOUN
hssr-305	179	40	the	the	DET
hssr-305	179	41	company	company	NOUN
hssr-305	179	42	has	have	VERB
hssr-305	179	43	more	more	ADJ
hssr-305	179	44	short	short	ADJ
hssr-305	179	45	-	-	PUNCT
hssr-305	179	46	term	term	NOUN
hssr-305	179	47	assets	asset	NOUN
hssr-305	179	48	to	to	PART
hssr-305	179	49	cover	cover	VERB
hssr-305	179	50	short	short	ADJ
hssr-305	179	51	-	-	PUNCT
hssr-305	179	52	term	term	NOUN
hssr-305	179	53	liabilities	liability	NOUN
hssr-305	179	54	which	which	PRON
hssr-305	179	55	means	mean	VERB
hssr-305	179	56	that	that	SCONJ
hssr-305	179	57	there	there	PRON
hssr-305	179	58	is	be	VERB
hssr-305	179	59	more	more	ADJ
hssr-305	179	60	working	work	VERB
hssr-305	179	61	capital	capital	NOUN
hssr-305	179	62	.	.	PUNCT
hssr-305	180	1	regarding	regard	VERB
hssr-305	180	2	profitability	profitability	NOUN
hssr-305	180	3	ratios	ratio	NOUN
hssr-305	180	4	,	,	PUNCT
hssr-305	180	5	there	there	PRON
hssr-305	180	6	is	be	VERB
hssr-305	180	7	a	a	DET
hssr-305	180	8	better	well	ADJ
hssr-305	180	9	situation	situation	NOUN
hssr-305	180	10	in	in	ADP
hssr-305	180	11	2016	2016	NUM
hssr-305	180	12	and	and	CCONJ
hssr-305	180	13	it	it	PRON
hssr-305	180	14	is	be	AUX
hssr-305	180	15	more	more	ADV
hssr-305	180	16	effective	effective	ADJ
hssr-305	180	17	in	in	ADP
hssr-305	180	18	using	use	VERB
hssr-305	180	19	assets	asset	NOUN
hssr-305	180	20	to	to	PART
hssr-305	180	21	generate	generate	VERB
hssr-305	180	22	revenues	revenue	NOUN
hssr-305	180	23	,	,	PUNCT
hssr-305	180	24	hence	hence	ADV
hssr-305	180	25	,	,	PUNCT
hssr-305	180	26	there	there	PRON
hssr-305	180	27	is	be	VERB
hssr-305	180	28	a	a	DET
hssr-305	180	29	greater	great	ADJ
hssr-305	180	30	turnover	turnover	NOUN
hssr-305	180	31	this	this	DET
hssr-305	180	32	year	year	NOUN
hssr-305	180	33	as	as	ADV
hssr-305	180	34	well	well	ADV
hssr-305	180	35	as	as	ADP
hssr-305	180	36	greater	great	ADJ
hssr-305	180	37	return	return	NOUN
hssr-305	180	38	on	on	ADP
hssr-305	180	39	capital	capital	NOUN
hssr-305	180	40	.	.	PUNCT
hssr-305	181	1	from	from	ADP
hssr-305	181	2	turnover	turnover	NOUN
hssr-305	181	3	assets	asset	NOUN
hssr-305	181	4	ratio	ratio	NOUN
hssr-305	181	5	can	can	AUX
hssr-305	181	6	be	be	AUX
hssr-305	181	7	seen	see	VERB
hssr-305	181	8	that	that	SCONJ
hssr-305	181	9	the	the	DET
hssr-305	181	10	company	company	NOUN
hssr-305	181	11	is	be	AUX
hssr-305	181	12	more	more	ADV
hssr-305	181	13	effective	effective	ADJ
hssr-305	181	14	in	in	ADP
hssr-305	181	15	2016	2016	NUM
hssr-305	181	16	because	because	SCONJ
hssr-305	181	17	in	in	ADP
hssr-305	181	18	this	this	DET
hssr-305	181	19	year	year	NOUN
hssr-305	181	20	it	it	PRON
hssr-305	181	21	was	be	AUX
hssr-305	181	22	more	more	ADV
hssr-305	181	23	likely	likely	ADJ
hssr-305	181	24	to	to	PART
hssr-305	181	25	collect	collect	VERB
hssr-305	181	26	customer	customer	NOUN
hssr-305	181	27	debts	debt	NOUN
hssr-305	181	28	(	(	PUNCT
hssr-305	181	29	receivable	receivable	ADJ
hssr-305	181	30	accounts	account	NOUN
hssr-305	181	31	)	)	PUNCT
hssr-305	181	32	,	,	PUNCT
hssr-305	181	33	but	but	CCONJ
hssr-305	181	34	it	it	PRON
hssr-305	181	35	was	be	AUX
hssr-305	181	36	also	also	ADV
hssr-305	181	37	more	more	ADV
hssr-305	181	38	effective	effective	ADJ
hssr-305	181	39	in	in	ADP
hssr-305	181	40	inventory	inventory	NOUN
hssr-305	181	41	sales	sale	NOUN
hssr-305	181	42	,	,	PUNCT
hssr-305	181	43	whilest	whilest	ADJ
hssr-305	181	44	with	with	ADP
hssr-305	181	45	regard	regard	NOUN
hssr-305	181	46	to	to	ADP
hssr-305	181	47	payable	payable	ADJ
hssr-305	181	48	accounts	account	NOUN
hssr-305	181	49	the	the	DET
hssr-305	181	50	company	company	NOUN
hssr-305	181	51	has	have	AUX
hssr-305	181	52	paid	pay	VERB
hssr-305	181	53	more	more	ADV
hssr-305	181	54	often	often	ADV
hssr-305	181	55	the	the	DET
hssr-305	181	56	debts	debt	NOUN
hssr-305	181	57	to	to	ADP
hssr-305	181	58	suppliers	supplier	NOUN
hssr-305	181	59	in	in	ADP
hssr-305	181	60	2015	2015	NUM
hssr-305	181	61	,	,	PUNCT
hssr-305	181	62	it	it	PRON
hssr-305	181	63	is	be	AUX
hssr-305	181	64	good	good	ADJ
hssr-305	181	65	to	to	PART
hssr-305	181	66	pay	pay	VERB
hssr-305	181	67	these	these	DET
hssr-305	181	68	debts	debt	NOUN
hssr-305	181	69	because	because	SCONJ
hssr-305	181	70	the	the	DET
hssr-305	181	71	company	company	NOUN
hssr-305	181	72	should	should	AUX
hssr-305	181	73	not	not	PART
hssr-305	181	74	lose	lose	VERB
hssr-305	181	75	these	these	DET
hssr-305	181	76	important	important	ADJ
hssr-305	181	77	sources	source	NOUN
hssr-305	181	78	of	of	ADP
hssr-305	181	79	funding	funding	NOUN
hssr-305	181	80	through	through	ADP
hssr-305	181	81	analysis	analysis	NOUN
hssr-305	181	82	of	of	ADP
hssr-305	181	83	financial	financial	ADJ
hssr-305	181	84	ratios	ratio	NOUN
hssr-305	181	85	of	of	ADP
hssr-305	181	86	long	long	ADJ
hssr-305	181	87	-	-	PUNCT
hssr-305	181	88	term	term	NOUN
hssr-305	181	89	solvency	solvency	NOUN
hssr-305	181	90	,	,	PUNCT
hssr-305	181	91	we	we	PRON
hssr-305	181	92	see	see	VERB
hssr-305	181	93	that	that	SCONJ
hssr-305	181	94	the	the	DET
hssr-305	181	95	company	company	NOUN
hssr-305	181	96	is	be	AUX
hssr-305	181	97	less	less	ADV
hssr-305	181	98	financed	finance	VERB
hssr-305	181	99	by	by	ADP
hssr-305	181	100	debts	debt	NOUN
hssr-305	181	101	in	in	ADP
hssr-305	181	102	2015	2015	NUM
hssr-305	181	103	,	,	PUNCT
hssr-305	181	104	because	because	SCONJ
hssr-305	181	105	the	the	PRON
hssr-305	181	106	smaller	small	ADJ
hssr-305	181	107	the	the	DET
hssr-305	181	108	value	value	NOUN
hssr-305	181	109	of	of	ADP
hssr-305	181	110	these	these	DET
hssr-305	181	111	coefficients	coefficient	NOUN
hssr-305	181	112	are	be	AUX
hssr-305	181	113	indictae	indictae	NOUN
hssr-305	181	114	that	that	SCONJ
hssr-305	181	115	the	the	DET
hssr-305	181	116	company	company	NOUN
hssr-305	181	117	is	be	AUX
hssr-305	181	118	less	less	ADV
hssr-305	181	119	financed	finance	VERB
hssr-305	181	120	by	by	ADP
hssr-305	181	121	debt	debt	NOUN
hssr-305	181	122	.	.	PUNCT
hssr-305	182	1	references	reference	NOUN
hssr-305	182	2	asllanaj	asllanaj	PROPN
hssr-305	182	3	,	,	PUNCT
hssr-305	182	4	r.	r.	PROPN
hssr-305	182	5	r.	r.	PROPN
hssr-305	182	6	(	(	PUNCT
hssr-305	182	7	2008	2008	NUM
hssr-305	182	8	)	)	PUNCT
hssr-305	182	9	.	.	PUNCT
hssr-305	183	1	financial	financial	ADJ
hssr-305	183	2	accounting	accounting	NOUN
hssr-305	183	3	,	,	PUNCT
hssr-305	183	4	university	university	PROPN
hssr-305	183	5	of	of	ADP
hssr-305	183	6	pristina	pristina	PROPN
hssr-305	183	7	,	,	PUNCT
hssr-305	183	8	pristina	pristina	PROPN
hssr-305	183	9	,	,	PUNCT
hssr-305	183	10	50	50	NUM
hssr-305	183	11	-	-	SYM
hssr-305	183	12	68	68	NUM
hssr-305	183	13	,	,	PUNCT
hssr-305	183	14	581	581	NUM
hssr-305	183	15	-	-	SYM
hssr-305	183	16	586	586	NUM
hssr-305	183	17	.	.	PUNCT
hssr-305	183	18	charles	charles	PROPN
hssr-305	183	19	,	,	PUNCT
hssr-305	183	20	h.	h.	PROPN
hssr-305	183	21	,	,	PUNCT
hssr-305	183	22	walter	walter	PROPN
hssr-305	183	23	,	,	PUNCT
hssr-305	183	24	h.	h.	PROPN
hssr-305	183	25	,	,	PUNCT
hssr-305	183	26	&	&	CCONJ
hssr-305	183	27	thomas	thomas	PROPN
hssr-305	183	28	,	,	PUNCT
hssr-305	183	29	w.	w.	PROPN
hssr-305	183	30	(	(	PUNCT
hssr-305	183	31	2012	2012	NUM
hssr-305	183	32	)	)	PUNCT
hssr-305	183	33	.	.	PUNCT
hssr-305	184	1	financial	financial	ADJ
hssr-305	184	2	accounting	accounting	NOUN
hssr-305	184	3	,	,	PUNCT
hssr-305	184	4	9th	9th	ADJ
hssr-305	184	5	edition	edition	NOUN
hssr-305	184	6	,	,	PUNCT
hssr-305	184	7	2	2	NUM
hssr-305	184	8	.	.	X
hssr-305	184	9	helfert	helfert	PROPN
hssr-305	184	10	,	,	PUNCT
hssr-305	184	11	e.	e.	PROPN
hssr-305	184	12	a.	a.	PROPN
hssr-305	184	13	(	(	PUNCT
hssr-305	184	14	2001	2001	NUM
hssr-305	184	15	)	)	PUNCT
hssr-305	184	16	.	.	PUNCT
hssr-305	185	1	financial	financial	ADJ
hssr-305	185	2	analysis	analysis	NOUN
hssr-305	185	3	-	-	PUNCT
hssr-305	185	4	tools	tool	NOUN
hssr-305	185	5	and	and	CCONJ
hssr-305	185	6	techniques	technique	NOUN
hssr-305	185	7	,	,	PUNCT
hssr-305	185	8	mcgraw	mcgraw	PROPN
hssr-305	185	9	-	-	PUNCT
hssr-305	185	10	hill	hill	PROPN
hssr-305	185	11	,	,	PUNCT
hssr-305	185	12	united	united	PROPN
hssr-305	185	13	states	states	PROPN
hssr-305	185	14	,	,	PUNCT
hssr-305	185	15	107	107	NUM
hssr-305	185	16	-	-	SYM
hssr-305	185	17	129	129	NUM
hssr-305	185	18	.	.	PUNCT
hssr-305	186	1	retrieved	retrieve	VERB
hssr-305	186	2	from	from	ADP
hssr-305	186	3	http://alqashi.com/book/book17.pdf	http://alqashi.com/book/book17.pdf	PROPN
hssr-305	186	4	international	international	ADJ
hssr-305	186	5	accounting	accounting	NOUN
hssr-305	186	6	standards	standard	NOUN
hssr-305	186	7	(	(	PUNCT
hssr-305	186	8	ias	ias	PROPN
hssr-305	186	9	)	)	PUNCT
hssr-305	186	10	,	,	PUNCT
hssr-305	186	11	24	24	NUM
hssr-305	186	12	-	-	SYM
hssr-305	186	13	63	63	NUM
hssr-305	186	14	.	.	PUNCT
hssr-305	187	1	lewis	lewis	PROPN
hssr-305	187	2	,	,	PUNCT
hssr-305	187	3	r.	r.	PROPN
hssr-305	187	4	,	,	PUNCT
hssr-305	187	5	&	&	CCONJ
hssr-305	187	6	pendrill	pendrill	PROPN
hssr-305	187	7	,	,	PUNCT
hssr-305	187	8	d.	d.	PROPN
hssr-305	187	9	(	(	PUNCT
hssr-305	187	10	2004	2004	NUM
hssr-305	187	11	)	)	PUNCT
hssr-305	187	12	.	.	PUNCT
hssr-305	188	1	advanced	advanced	ADJ
hssr-305	188	2	financial	financial	ADJ
hssr-305	188	3	accounting	accounting	NOUN
hssr-305	188	4	,	,	PUNCT
hssr-305	188	5	seventh	seventh	ADJ
hssr-305	188	6	edition	edition	NOUN
hssr-305	188	7	,	,	PUNCT
hssr-305	188	8	4	4	NUM
hssr-305	188	9	-	-	SYM
hssr-305	188	10	5	5	NUM
hssr-305	188	11	,	,	PUNCT
hssr-305	188	12	96	96	NUM
hssr-305	188	13	,	,	PUNCT
hssr-305	188	14	154	154	NUM
hssr-305	188	15	,	,	PUNCT
hssr-305	188	16	547	547	NUM
hssr-305	188	17	.	.	PUNCT
hssr-305	188	18	retrieved	retrieve	VERB
hssr-305	188	19	from	from	ADP
hssr-305	188	20	http://ek-sk.com/files/kontabiliteti_financiar_avancuar.pdf	http://ek-sk.com/files/kontabiliteti_financiar_avancuar.pdf	NOUN
hssr-305	188	21	mayo	mayo	NOUN
hssr-305	188	22	,	,	PUNCT
hssr-305	188	23	h.	h.	PROPN
hssr-305	188	24	(	(	PUNCT
hssr-305	188	25	2012	2012	NUM
hssr-305	188	26	)	)	PUNCT
hssr-305	188	27	.	.	PUNCT
hssr-305	189	1	principles	principle	NOUN
hssr-305	189	2	of	of	ADP
hssr-305	189	3	finance	finance	NOUN
hssr-305	189	4	,	,	PUNCT
hssr-305	189	5	uet	uet	PROPN
hssr-305	189	6	press	press	PROPN
hssr-305	189	7	,	,	PUNCT
hssr-305	189	8	tirana	tirana	PROPN
hssr-305	189	9	,	,	PUNCT
hssr-305	189	10	251	251	NUM
hssr-305	189	11	-	-	SYM
hssr-305	189	12	276	276	NUM
hssr-305	189	13	.	.	PUNCT
hssr-305	190	1	mustafa	mustafa	PROPN
hssr-305	190	2	,	,	PUNCT
hssr-305	190	3	i.	i.	PROPN
hssr-305	190	4	(	(	PUNCT
hssr-305	190	5	2005	2005	NUM
hssr-305	190	6	)	)	PUNCT
hssr-305	190	7	.	.	PUNCT
hssr-305	191	1	financial	financial	ADJ
hssr-305	191	2	management	management	PROPN
hssr-305	191	3	,	,	PUNCT
hssr-305	191	4	pristina	pristina	PROPN
hssr-305	191	5	,	,	PUNCT
hssr-305	191	6	102	102	NUM
hssr-305	191	7	-	-	SYM
hssr-305	191	8	103	103	NUM
hssr-305	191	9	.	.	PUNCT
hssr-305	192	1	shuli	shuli	PROPN
hssr-305	192	2	,	,	PUNCT
hssr-305	192	3	i.	i.	PROPN
hssr-305	192	4	,	,	PUNCT
hssr-305	192	5	&	&	CCONJ
hssr-305	192	6	perri	perri	PROPN
hssr-305	192	7	,	,	PUNCT
hssr-305	192	8	rr	rr	PROPN
hssr-305	192	9	.	.	PUNCT
hssr-305	192	10	(	(	PUNCT
hssr-305	192	11	2010	2010	NUM
hssr-305	192	12	)	)	PUNCT
hssr-305	192	13	.	.	PUNCT
hssr-305	193	1	analysis	analysis	NOUN
hssr-305	193	2	of	of	ADP
hssr-305	193	3	financial	financial	ADJ
hssr-305	193	4	statements	statement	NOUN
hssr-305	193	5	,	,	PUNCT
hssr-305	193	6	albpaper	albpaper	NOUN
hssr-305	193	7	,	,	PUNCT
hssr-305	193	8	tirana	tirana	ADJ
hssr-305	193	9	,	,	PUNCT
hssr-305	193	10	275	275	NUM
hssr-305	193	11	-	-	SYM
hssr-305	193	12	338	338	NUM
hssr-305	193	13	.	.	PUNCT
hssr-305	194	1	society	society	NOUN
hssr-305	194	2	of	of	ADP
hssr-305	194	3	certified	certify	VERB
hssr-305	194	4	accountants	accountant	NOUN
hssr-305	194	5	and	and	CCONJ
hssr-305	194	6	auditors	auditor	NOUN
hssr-305	194	7	in	in	ADP
hssr-305	194	8	kosovo	kosovo	PROPN
hssr-305	194	9	(	(	PUNCT
hssr-305	194	10	scaak	scaak	NOUN
hssr-305	194	11	)	)	PUNCT
hssr-305	194	12	(	(	PUNCT
hssr-305	194	13	2008	2008	NUM
hssr-305	194	14	)	)	PUNCT
hssr-305	194	15	.	.	PUNCT
hssr-305	195	1	financial	financial	ADJ
hssr-305	195	2	accounting	accounting	PROPN
hssr-305	195	3	,	,	PUNCT
hssr-305	195	4	pristina	pristina	PROPN
hssr-305	195	5	,	,	PUNCT
hssr-305	195	6	464465	464465	NUM
hssr-305	195	7	.	.	PUNCT
hssr-305	196	1	xhafa	xhafa	PROPN
hssr-305	196	2	,	,	PUNCT
hssr-305	196	3	h.	h.	PROPN
hssr-305	196	4	(	(	PUNCT
hssr-305	196	5	2005	2005	NUM
hssr-305	196	6	)	)	PUNCT
hssr-305	196	7	.	.	PUNCT
hssr-305	197	1	analysis	analysis	NOUN
hssr-305	197	2	of	of	ADP
hssr-305	197	3	financial	financial	ADJ
hssr-305	197	4	statements	statement	NOUN
hssr-305	197	5	,	,	PUNCT
hssr-305	197	6	third	third	ADJ
hssr-305	197	7	edition	edition	NOUN
hssr-305	197	8	,	,	PUNCT
hssr-305	197	9	pegi	pegi	PROPN
hssr-305	197	10	,	,	PUNCT
hssr-305	197	11	tirana	tirana	ADJ
hssr-305	197	12	,	,	PUNCT
hssr-305	197	13	52	52	NUM
hssr-305	197	14	-	-	SYM
hssr-305	197	15	225	225	NUM
hssr-305	197	16	.	.	PUNCT
hssr-305	198	1	copyrights	copyright	VERB
hssr-305	198	2	copyright	copyright	NOUN
hssr-305	198	3	for	for	ADP
hssr-305	198	4	this	this	DET
hssr-305	198	5	article	article	NOUN
hssr-305	198	6	is	be	AUX
hssr-305	198	7	retained	retain	VERB
hssr-305	198	8	by	by	ADP
hssr-305	198	9	the	the	DET
hssr-305	198	10	author(s	author(s	PROPN
hssr-305	198	11	)	)	PUNCT
hssr-305	198	12	,	,	PUNCT
hssr-305	198	13	with	with	ADP
hssr-305	198	14	first	first	ADJ
hssr-305	198	15	publication	publication	NOUN
hssr-305	198	16	rights	right	NOUN
hssr-305	198	17	granted	grant	VERB
hssr-305	198	18	to	to	ADP
hssr-305	198	19	the	the	DET
hssr-305	198	20	journal	journal	NOUN
hssr-305	198	21	.	.	PUNCT
hssr-305	199	1	this	this	PRON
hssr-305	199	2	is	be	AUX
hssr-305	199	3	an	an	DET
hssr-305	199	4	open	open	ADJ
hssr-305	199	5	-	-	PUNCT
hssr-305	199	6	access	access	NOUN
hssr-305	199	7	article	article	NOUN
hssr-305	199	8	distributed	distribute	VERB
hssr-305	199	9	under	under	ADP
hssr-305	199	10	the	the	DET
hssr-305	199	11	terms	term	NOUN
hssr-305	199	12	and	and	CCONJ
hssr-305	199	13	conditions	condition	NOUN
hssr-305	199	14	of	of	ADP
hssr-305	199	15	the	the	DET
hssr-305	199	16	creative	creative	ADJ
hssr-305	199	17	commons	common	NOUN
hssr-305	199	18	attribution	attribution	NOUN
hssr-305	199	19	license	license	NOUN
hssr-305	199	20	(	(	PUNCT
hssr-305	199	21	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
hssr-305	199	22	)	)	PUNCT
hssr-305	199	23	.	.	PUNCT