id	sid	tid	token	lemma	pos
ijtc-1105	1	1	the	the	DET
ijtc-1105	1	2	illomata	illomata	PROPN
ijtc-1105	1	3	international	international	PROPN
ijtc-1105	1	4	journal	journal	PROPN
ijtc-1105	1	5	of	of	ADP
ijtc-1105	1	6	management	management	NOUN
ijtc-1105	1	7	ilomata	ilomata	PROPN
ijtc-1105	1	8	international	international	ADJ
ijtc-1105	1	9	journal	journal	NOUN
ijtc-1105	1	10	of	of	ADP
ijtc-1105	1	11	tax	tax	PROPN
ijtc-1105	1	12	&	&	CCONJ
ijtc-1105	1	13	accounting	account	VERB
ijtc-1105	1	14	p	p	PROPN
ijtc-1105	1	15	-	-	PUNCT
ijtc-1105	1	16	issn	issn	NOUN
ijtc-1105	1	17	:	:	PUNCT
ijtc-1105	1	18	2714	2714	NUM
ijtc-1105	1	19	-	-	SYM
ijtc-1105	1	20	9838	9838	NUM
ijtc-1105	1	21	;	;	PUNCT
ijtc-1105	1	22	e	e	X
ijtc-1105	1	23	-	-	PUNCT
ijtc-1105	1	24	issn	issn	NOUN
ijtc-1105	1	25	:	:	PUNCT
ijtc-1105	1	26	2714	2714	NUM
ijtc-1105	1	27	-	-	SYM
ijtc-1105	1	28	9846	9846	NUM
ijtc-1105	1	29	volume	volume	NOUN
ijtc-1105	1	30	5	5	NUM
ijtc-1105	1	31	,	,	PUNCT
ijtc-1105	1	32	issue	issue	NOUN
ijtc-1105	1	33	2	2	NUM
ijtc-1105	1	34	,	,	PUNCT
ijtc-1105	1	35	april	april	PROPN
ijtc-1105	1	36	2024	2024	NUM
ijtc-1105	1	37	page	page	NOUN
ijtc-1105	1	38	no	no	NOUN
ijtc-1105	1	39	.	.	NOUN
ijtc-1105	1	40	338	338	NUM
ijtc-1105	1	41	-	-	SYM
ijtc-1105	1	42	352	352	NUM
ijtc-1105	1	43	338	338	NUM
ijtc-1105	1	44	|	|	NOUN
ijtc-1105	1	45	ilomata	ilomata	NOUN
ijtc-1105	1	46	international	international	ADJ
ijtc-1105	1	47	journal	journal	NOUN
ijtc-1105	1	48	of	of	ADP
ijtc-1105	1	49	tax	tax	PROPN
ijtc-1105	1	50	&	&	CCONJ
ijtc-1105	1	51	accounting	account	VERB
ijtc-1105	1	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1105	1	53	boosting	boost	VERB
ijtc-1105	1	54	firm	firm	ADJ
ijtc-1105	1	55	performance	performance	NOUN
ijtc-1105	1	56	:	:	PUNCT
ijtc-1105	1	57	insights	insight	NOUN
ijtc-1105	1	58	from	from	ADP
ijtc-1105	1	59	the	the	DET
ijtc-1105	1	60	food	food	NOUN
ijtc-1105	1	61	&	&	CCONJ
ijtc-1105	1	62	beverage	beverage	NOUN
ijtc-1105	1	63	sector	sector	NOUN
ijtc-1105	1	64	's	's	PART
ijtc-1105	1	65	key	key	ADJ
ijtc-1105	1	66	drivers	driver	NOUN
ijtc-1105	1	67	michael1	michael1	VERB
ijtc-1105	1	68	,	,	PUNCT
ijtc-1105	1	69	william	william	PROPN
ijtc-1105	1	70	widjaja2	widjaja2	PROPN
ijtc-1105	1	71	12universitas	12universitas	NUM
ijtc-1105	1	72	pradita	pradita	NOUN
ijtc-1105	1	73	,	,	PUNCT
ijtc-1105	1	74	indonesia	indonesia	PROPN
ijtc-1105	1	75	correspondent	correspondent	NOUN
ijtc-1105	1	76	:	:	PUNCT
ijtc-1105	1	77	william.widjaja@pradita.ac.id2	william.widjaja@pradita.ac.id2	X
ijtc-1105	1	78	received	receive	VERB
ijtc-1105	1	79	:	:	PUNCT
ijtc-1105	1	80	january	january	PROPN
ijtc-1105	1	81	15	15	NUM
ijtc-1105	1	82	,	,	PUNCT
ijtc-1105	1	83	2024	2024	NUM
ijtc-1105	1	84	accepted	accept	VERB
ijtc-1105	1	85	:	:	PUNCT
ijtc-1105	1	86	april	april	PROPN
ijtc-1105	1	87	1	1	NUM
ijtc-1105	1	88	,	,	PUNCT
ijtc-1105	1	89	2024	2024	NUM
ijtc-1105	1	90	published	publish	VERB
ijtc-1105	1	91	:	:	PUNCT
ijtc-1105	1	92	april	april	PROPN
ijtc-1105	1	93	30	30	NUM
ijtc-1105	1	94	,	,	PUNCT
ijtc-1105	1	95	2024	2024	NUM
ijtc-1105	1	96	citation	citation	NOUN
ijtc-1105	1	97	:	:	PUNCT
ijtc-1105	2	1	michael	michael	PROPN
ijtc-1105	2	2	.	.	PROPN
ijtc-1105	2	3	,	,	PUNCT
ijtc-1105	2	4	widjaja	widjaja	PROPN
ijtc-1105	2	5	,	,	PUNCT
ijtc-1105	2	6	w.	w.	PROPN
ijtc-1105	2	7	(	(	PUNCT
ijtc-1105	2	8	2024	2024	NUM
ijtc-1105	2	9	)	)	PUNCT
ijtc-1105	2	10	.	.	PUNCT
ijtc-1105	3	1	boosting	boost	VERB
ijtc-1105	3	2	firm	firm	ADJ
ijtc-1105	3	3	performance	performance	NOUN
ijtc-1105	3	4	:	:	PUNCT
ijtc-1105	3	5	insights	insight	NOUN
ijtc-1105	3	6	from	from	ADP
ijtc-1105	3	7	the	the	DET
ijtc-1105	3	8	food	food	NOUN
ijtc-1105	3	9	&	&	CCONJ
ijtc-1105	3	10	beverage	beverage	NOUN
ijtc-1105	3	11	sector	sector	NOUN
ijtc-1105	3	12	's	's	PART
ijtc-1105	3	13	key	key	ADJ
ijtc-1105	3	14	drivers	driver	NOUN
ijtc-1105	3	15	.	.	PUNCT
ijtc-1105	4	1	ilomata	ilomata	PROPN
ijtc-1105	4	2	international	international	ADJ
ijtc-1105	4	3	journal	journal	NOUN
ijtc-1105	4	4	of	of	ADP
ijtc-1105	4	5	tax	tax	NOUN
ijtc-1105	4	6	and	and	CCONJ
ijtc-1105	4	7	accounting	accounting	NOUN
ijtc-1105	4	8	,	,	PUNCT
ijtc-1105	4	9	5(2	5(2	NUM
ijtc-1105	4	10	)	)	PUNCT
ijtc-1105	4	11	,	,	PUNCT
ijtc-1105	4	12	338	338	NUM
ijtc-1105	4	13	-	-	SYM
ijtc-1105	4	14	352	352	NUM
ijtc-1105	4	15	.	.	PUNCT
ijtc-1105	5	1	https://doi.org/10.61194/ijtc.v5i2.1105	https://doi.org/10.61194/ijtc.v5i2.1105	PROPN
ijtc-1105	5	2	abstract	abstract	NOUN
ijtc-1105	5	3	:	:	PUNCT
ijtc-1105	5	4	the	the	DET
ijtc-1105	5	5	food	food	NOUN
ijtc-1105	5	6	and	and	CCONJ
ijtc-1105	5	7	beverage	beverage	NOUN
ijtc-1105	5	8	industry	industry	NOUN
ijtc-1105	5	9	is	be	AUX
ijtc-1105	5	10	a	a	DET
ijtc-1105	5	11	vital	vital	ADJ
ijtc-1105	5	12	contributor	contributor	NOUN
ijtc-1105	5	13	to	to	ADP
ijtc-1105	5	14	indonesia	indonesia	PROPN
ijtc-1105	5	15	's	's	PART
ijtc-1105	5	16	economy	economy	NOUN
ijtc-1105	5	17	,	,	PUNCT
ijtc-1105	5	18	yet	yet	CCONJ
ijtc-1105	5	19	faces	face	VERB
ijtc-1105	5	20	challenges	challenge	NOUN
ijtc-1105	5	21	in	in	ADP
ijtc-1105	5	22	optimizing	optimize	VERB
ijtc-1105	5	23	performance	performance	NOUN
ijtc-1105	5	24	.	.	PUNCT
ijtc-1105	6	1	this	this	DET
ijtc-1105	6	2	study	study	NOUN
ijtc-1105	6	3	investigates	investigate	VERB
ijtc-1105	6	4	the	the	DET
ijtc-1105	6	5	impact	impact	NOUN
ijtc-1105	6	6	of	of	ADP
ijtc-1105	6	7	operating	operating	NOUN
ijtc-1105	6	8	capacity	capacity	NOUN
ijtc-1105	6	9	,	,	PUNCT
ijtc-1105	6	10	agency	agency	NOUN
ijtc-1105	6	11	costs	cost	NOUN
ijtc-1105	6	12	,	,	PUNCT
ijtc-1105	6	13	and	and	CCONJ
ijtc-1105	6	14	intellectual	intellectual	ADJ
ijtc-1105	6	15	capital	capital	NOUN
ijtc-1105	6	16	on	on	ADP
ijtc-1105	6	17	firm	firm	ADJ
ijtc-1105	6	18	performance	performance	NOUN
ijtc-1105	6	19	within	within	ADP
ijtc-1105	6	20	this	this	DET
ijtc-1105	6	21	sector	sector	NOUN
ijtc-1105	6	22	.	.	PUNCT
ijtc-1105	7	1	analyzing	analyze	VERB
ijtc-1105	7	2	financial	financial	ADJ
ijtc-1105	7	3	data	datum	NOUN
ijtc-1105	7	4	from	from	ADP
ijtc-1105	7	5	12	12	NUM
ijtc-1105	7	6	out	out	ADP
ijtc-1105	7	7	of	of	ADP
ijtc-1105	7	8	26	26	NUM
ijtc-1105	7	9	listed	list	VERB
ijtc-1105	7	10	companies	company	NOUN
ijtc-1105	7	11	spanning	span	VERB
ijtc-1105	7	12	2018	2018	NUM
ijtc-1105	7	13	to	to	ADP
ijtc-1105	7	14	2022	2022	NUM
ijtc-1105	7	15	,	,	PUNCT
ijtc-1105	7	16	with	with	ADP
ijtc-1105	7	17	convenience	convenience	NOUN
ijtc-1105	7	18	sampling	sampling	NOUN
ijtc-1105	7	19	,	,	PUNCT
ijtc-1105	7	20	panel	panel	NOUN
ijtc-1105	7	21	data	datum	NOUN
ijtc-1105	7	22	regression	regression	NOUN
ijtc-1105	7	23	in	in	ADP
ijtc-1105	7	24	eviews	eviews	PROPN
ijtc-1105	7	25	12	12	NUM
ijtc-1105	7	26	reveals	reveal	VERB
ijtc-1105	7	27	significant	significant	ADJ
ijtc-1105	7	28	findings	finding	NOUN
ijtc-1105	7	29	.	.	PUNCT
ijtc-1105	8	1	higher	high	ADJ
ijtc-1105	8	2	operating	operating	NOUN
ijtc-1105	8	3	capacity	capacity	NOUN
ijtc-1105	8	4	positively	positively	ADV
ijtc-1105	8	5	influences	influence	VERB
ijtc-1105	8	6	revenue	revenue	NOUN
ijtc-1105	8	7	generation	generation	NOUN
ijtc-1105	8	8	,	,	PUNCT
ijtc-1105	8	9	marketing	marketing	NOUN
ijtc-1105	8	10	efficacy	efficacy	NOUN
ijtc-1105	8	11	,	,	PUNCT
ijtc-1105	8	12	and	and	CCONJ
ijtc-1105	8	13	customer	customer	NOUN
ijtc-1105	8	14	satisfaction	satisfaction	NOUN
ijtc-1105	8	15	.	.	PUNCT
ijtc-1105	9	1	agency	agency	NOUN
ijtc-1105	9	2	costs	cost	NOUN
ijtc-1105	9	3	serve	serve	VERB
ijtc-1105	9	4	as	as	ADP
ijtc-1105	9	5	incentives	incentive	NOUN
ijtc-1105	9	6	for	for	ADP
ijtc-1105	9	7	managerial	managerial	ADJ
ijtc-1105	9	8	alignment	alignment	NOUN
ijtc-1105	9	9	with	with	ADP
ijtc-1105	9	10	shareholders	shareholder	NOUN
ijtc-1105	9	11	'	'	PART
ijtc-1105	9	12	interests	interest	NOUN
ijtc-1105	9	13	,	,	PUNCT
ijtc-1105	9	14	enhancing	enhance	VERB
ijtc-1105	9	15	governance	governance	NOUN
ijtc-1105	9	16	and	and	CCONJ
ijtc-1105	9	17	transparency	transparency	NOUN
ijtc-1105	9	18	practices	practice	NOUN
ijtc-1105	9	19	.	.	PUNCT
ijtc-1105	10	1	intellectual	intellectual	ADJ
ijtc-1105	10	2	capital	capital	NOUN
ijtc-1105	10	3	fosters	foster	VERB
ijtc-1105	10	4	innovation	innovation	NOUN
ijtc-1105	10	5	,	,	PUNCT
ijtc-1105	10	6	operational	operational	ADJ
ijtc-1105	10	7	efficiency	efficiency	NOUN
ijtc-1105	10	8	,	,	PUNCT
ijtc-1105	10	9	and	and	CCONJ
ijtc-1105	10	10	brand	brand	NOUN
ijtc-1105	10	11	reputation	reputation	NOUN
ijtc-1105	10	12	,	,	PUNCT
ijtc-1105	10	13	driving	drive	VERB
ijtc-1105	10	14	firm	firm	ADJ
ijtc-1105	10	15	performance	performance	NOUN
ijtc-1105	10	16	.	.	PUNCT
ijtc-1105	11	1	the	the	DET
ijtc-1105	11	2	study	study	NOUN
ijtc-1105	11	3	underscores	underscore	VERB
ijtc-1105	11	4	the	the	DET
ijtc-1105	11	5	strategic	strategic	ADJ
ijtc-1105	11	6	importance	importance	NOUN
ijtc-1105	11	7	of	of	ADP
ijtc-1105	11	8	these	these	DET
ijtc-1105	11	9	factors	factor	NOUN
ijtc-1105	11	10	in	in	ADP
ijtc-1105	11	11	managing	manage	VERB
ijtc-1105	11	12	firms	firm	NOUN
ijtc-1105	11	13	within	within	ADP
ijtc-1105	11	14	the	the	DET
ijtc-1105	11	15	food	food	NOUN
ijtc-1105	11	16	and	and	CCONJ
ijtc-1105	11	17	beverage	beverage	NOUN
ijtc-1105	11	18	industry	industry	NOUN
ijtc-1105	11	19	.	.	PUNCT
ijtc-1105	12	1	for	for	ADP
ijtc-1105	12	2	practitioners	practitioner	NOUN
ijtc-1105	12	3	,	,	PUNCT
ijtc-1105	12	4	insights	insight	NOUN
ijtc-1105	12	5	gleaned	glean	VERB
ijtc-1105	12	6	from	from	ADP
ijtc-1105	12	7	this	this	DET
ijtc-1105	12	8	research	research	NOUN
ijtc-1105	12	9	offer	offer	NOUN
ijtc-1105	12	10	guidance	guidance	NOUN
ijtc-1105	12	11	in	in	ADP
ijtc-1105	12	12	formulating	formulate	VERB
ijtc-1105	12	13	effective	effective	ADJ
ijtc-1105	12	14	strategies	strategy	NOUN
ijtc-1105	12	15	to	to	PART
ijtc-1105	12	16	enhance	enhance	VERB
ijtc-1105	12	17	operational	operational	ADJ
ijtc-1105	12	18	capacity	capacity	NOUN
ijtc-1105	12	19	,	,	PUNCT
ijtc-1105	12	20	manage	manage	VERB
ijtc-1105	12	21	agency	agency	NOUN
ijtc-1105	12	22	costs	cost	NOUN
ijtc-1105	12	23	,	,	PUNCT
ijtc-1105	12	24	and	and	CCONJ
ijtc-1105	12	25	bolster	bolster	VERB
ijtc-1105	12	26	intellectual	intellectual	ADJ
ijtc-1105	12	27	capital	capital	NOUN
ijtc-1105	12	28	.	.	PUNCT
ijtc-1105	13	1	moreover	moreover	ADV
ijtc-1105	13	2	,	,	PUNCT
ijtc-1105	13	3	investors	investor	NOUN
ijtc-1105	13	4	gain	gain	VERB
ijtc-1105	13	5	valuable	valuable	ADJ
ijtc-1105	13	6	insights	insight	NOUN
ijtc-1105	13	7	into	into	ADP
ijtc-1105	13	8	assessing	assess	VERB
ijtc-1105	13	9	investment	investment	NOUN
ijtc-1105	13	10	opportunities	opportunity	NOUN
ijtc-1105	13	11	in	in	ADP
ijtc-1105	13	12	this	this	DET
ijtc-1105	13	13	sector	sector	NOUN
ijtc-1105	13	14	.	.	PUNCT
ijtc-1105	14	1	policymakers	policymaker	NOUN
ijtc-1105	14	2	can	can	AUX
ijtc-1105	14	3	utilize	utilize	VERB
ijtc-1105	14	4	these	these	DET
ijtc-1105	14	5	findings	finding	NOUN
ijtc-1105	14	6	to	to	PART
ijtc-1105	14	7	formulate	formulate	VERB
ijtc-1105	14	8	policies	policy	NOUN
ijtc-1105	14	9	conducive	conducive	ADJ
ijtc-1105	14	10	to	to	ADP
ijtc-1105	14	11	fostering	foster	VERB
ijtc-1105	14	12	growth	growth	NOUN
ijtc-1105	14	13	and	and	CCONJ
ijtc-1105	14	14	sustainability	sustainability	NOUN
ijtc-1105	14	15	within	within	ADP
ijtc-1105	14	16	the	the	DET
ijtc-1105	14	17	food	food	NOUN
ijtc-1105	14	18	and	and	CCONJ
ijtc-1105	14	19	beverage	beverage	NOUN
ijtc-1105	14	20	industry	industry	NOUN
ijtc-1105	14	21	.	.	PUNCT
ijtc-1105	15	1	by	by	ADP
ijtc-1105	15	2	addressing	address	VERB
ijtc-1105	15	3	these	these	DET
ijtc-1105	15	4	key	key	ADJ
ijtc-1105	15	5	determinants	determinant	NOUN
ijtc-1105	15	6	,	,	PUNCT
ijtc-1105	15	7	firms	firm	NOUN
ijtc-1105	15	8	can	can	AUX
ijtc-1105	15	9	bolster	bolster	VERB
ijtc-1105	15	10	their	their	PRON
ijtc-1105	15	11	competitive	competitive	ADJ
ijtc-1105	15	12	edge	edge	NOUN
ijtc-1105	15	13	and	and	CCONJ
ijtc-1105	15	14	achieve	achieve	VERB
ijtc-1105	15	15	sustained	sustained	ADJ
ijtc-1105	15	16	success	success	NOUN
ijtc-1105	15	17	in	in	ADP
ijtc-1105	15	18	the	the	DET
ijtc-1105	15	19	dynamic	dynamic	ADJ
ijtc-1105	15	20	landscape	landscape	NOUN
ijtc-1105	15	21	of	of	ADP
ijtc-1105	15	22	the	the	DET
ijtc-1105	15	23	food	food	NOUN
ijtc-1105	15	24	and	and	CCONJ
ijtc-1105	15	25	beverage	beverage	NOUN
ijtc-1105	15	26	sector	sector	NOUN
ijtc-1105	15	27	in	in	ADP
ijtc-1105	15	28	indonesia	indonesia	PROPN
ijtc-1105	15	29	.	.	PUNCT
ijtc-1105	16	1	keywords	keyword	NOUN
ijtc-1105	16	2	:	:	PUNCT
ijtc-1105	16	3	agency	agency	NOUN
ijtc-1105	16	4	cost	cost	NOUN
ijtc-1105	16	5	,	,	PUNCT
ijtc-1105	16	6	firm	firm	ADJ
ijtc-1105	16	7	performance	performance	NOUN
ijtc-1105	16	8	,	,	PUNCT
ijtc-1105	16	9	operating	operating	NOUN
ijtc-1105	16	10	capacity	capacity	NOUN
ijtc-1105	16	11	,	,	PUNCT
ijtc-1105	16	12	intellectual	intellectual	ADJ
ijtc-1105	16	13	capital	capital	NOUN
ijtc-1105	16	14	this	this	PRON
ijtc-1105	16	15	is	be	AUX
ijtc-1105	16	16	an	an	DET
ijtc-1105	16	17	open	open	ADJ
ijtc-1105	16	18	access	access	NOUN
ijtc-1105	16	19	article	article	NOUN
ijtc-1105	16	20	under	under	ADP
ijtc-1105	16	21	the	the	DET
ijtc-1105	16	22	cc	cc	NOUN
ijtc-1105	16	23	-	-	PUNCT
ijtc-1105	16	24	by	by	ADP
ijtc-1105	16	25	4.0	4.0	NUM
ijtc-1105	16	26	license	license	NOUN
ijtc-1105	16	27	.	.	PUNCT
ijtc-1105	17	1	introduction	introduction	NOUN
ijtc-1105	17	2	the	the	DET
ijtc-1105	17	3	food	food	NOUN
ijtc-1105	17	4	and	and	CCONJ
ijtc-1105	17	5	beverage	beverage	NOUN
ijtc-1105	17	6	industry	industry	NOUN
ijtc-1105	17	7	is	be	AUX
ijtc-1105	17	8	one	one	NUM
ijtc-1105	17	9	of	of	ADP
ijtc-1105	17	10	the	the	DET
ijtc-1105	17	11	important	important	ADJ
ijtc-1105	17	12	industrial	industrial	ADJ
ijtc-1105	17	13	sectors	sector	NOUN
ijtc-1105	17	14	in	in	ADP
ijtc-1105	17	15	indonesia	indonesia	PROPN
ijtc-1105	17	16	,	,	PUNCT
ijtc-1105	17	17	with	with	ADP
ijtc-1105	17	18	significant	significant	ADJ
ijtc-1105	17	19	contributions	contribution	NOUN
ijtc-1105	17	20	to	to	ADP
ijtc-1105	17	21	gross	gross	ADJ
ijtc-1105	17	22	domestic	domestic	ADJ
ijtc-1105	17	23	product	product	NOUN
ijtc-1105	17	24	(	(	PUNCT
ijtc-1105	17	25	gdp	gdp	NOUN
ijtc-1105	17	26	)	)	PUNCT
ijtc-1105	17	27	and	and	CCONJ
ijtc-1105	17	28	employment	employment	NOUN
ijtc-1105	17	29	.	.	PUNCT
ijtc-1105	18	1	based	base	VERB
ijtc-1105	18	2	on	on	ADP
ijtc-1105	18	3	data	datum	NOUN
ijtc-1105	18	4	from	from	ADP
ijtc-1105	18	5	the	the	DET
ijtc-1105	18	6	central	central	ADJ
ijtc-1105	18	7	statistics	statistics	PROPN
ijtc-1105	18	8	agency	agency	PROPN
ijtc-1105	18	9	(	(	PUNCT
ijtc-1105	18	10	bps	bps	NOUN
ijtc-1105	18	11	)	)	PUNCT
ijtc-1105	18	12	,	,	PUNCT
ijtc-1105	18	13	in	in	ADP
ijtc-1105	18	14	2023	2023	NUM
ijtc-1105	18	15	,	,	PUNCT
ijtc-1105	18	16	the	the	DET
ijtc-1105	18	17	food	food	NOUN
ijtc-1105	18	18	and	and	CCONJ
ijtc-1105	18	19	beverage	beverage	NOUN
ijtc-1105	18	20	industry	industry	NOUN
ijtc-1105	18	21	contributed	contribute	VERB
ijtc-1105	18	22	38.05	38.05	NUM
ijtc-1105	18	23	%	%	NOUN
ijtc-1105	18	24	to	to	ADP
ijtc-1105	18	25	the	the	DET
ijtc-1105	18	26	gdp	gdp	NOUN
ijtc-1105	18	27	of	of	ADP
ijtc-1105	18	28	the	the	DET
ijtc-1105	18	29	non	non	ADJ
ijtc-1105	18	30	-	-	ADJ
ijtc-1105	18	31	oil	oil	ADJ
ijtc-1105	18	32	and	and	CCONJ
ijtc-1105	18	33	gas	gas	NOUN
ijtc-1105	18	34	processing	processing	NOUN
ijtc-1105	18	35	industry	industry	NOUN
ijtc-1105	18	36	or	or	CCONJ
ijtc-1105	18	37	6.61	6.61	NUM
ijtc-1105	18	38	%	%	NOUN
ijtc-1105	18	39	to	to	ADP
ijtc-1105	18	40	the	the	DET
ijtc-1105	18	41	national	national	PROPN
ijtc-1105	18	42	gdp	gdp	PROPN
ijtc-1105	18	43	.	.	PUNCT
ijtc-1105	19	1	this	this	DET
ijtc-1105	19	2	industry	industry	NOUN
ijtc-1105	19	3	also	also	ADV
ijtc-1105	19	4	absorbs	absorb	VERB
ijtc-1105	19	5	18.3	18.3	NUM
ijtc-1105	19	6	million	million	NUM
ijtc-1105	19	7	workers	worker	NOUN
ijtc-1105	19	8	,	,	PUNCT
ijtc-1105	19	9	making	make	VERB
ijtc-1105	19	10	it	it	PRON
ijtc-1105	19	11	the	the	DET
ijtc-1105	19	12	industrial	industrial	ADJ
ijtc-1105	19	13	sector	sector	NOUN
ijtc-1105	19	14	with	with	ADP
ijtc-1105	19	15	the	the	DET
ijtc-1105	19	16	second	second	ADV
ijtc-1105	19	17	largest	large	ADJ
ijtc-1105	19	18	employment	employment	NOUN
ijtc-1105	19	19	in	in	ADP
ijtc-1105	19	20	indonesia	indonesia	PROPN
ijtc-1105	19	21	.	.	PUNCT
ijtc-1105	20	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1105	20	2	mailto:william.widjaja@pradita.ac.id	mailto:william.widjaja@pradita.ac.id	NUM
ijtc-1105	20	3	https://doi.org/10.61194/ijtc.v5i2.1105	https://doi.org/10.61194/ijtc.v5i2.1105	PROPN
ijtc-1105	20	4	boosting	boost	VERB
ijtc-1105	20	5	firm	firm	ADJ
ijtc-1105	20	6	performance	performance	NOUN
ijtc-1105	20	7	:	:	PUNCT
ijtc-1105	20	8	insights	insight	NOUN
ijtc-1105	20	9	from	from	ADP
ijtc-1105	20	10	the	the	DET
ijtc-1105	20	11	food	food	NOUN
ijtc-1105	20	12	&	&	CCONJ
ijtc-1105	20	13	beverage	beverage	NOUN
ijtc-1105	20	14	sector	sector	NOUN
ijtc-1105	20	15	's	's	PART
ijtc-1105	20	16	key	key	ADJ
ijtc-1105	20	17	drivers	driver	NOUN
ijtc-1105	20	18	michael	michael	PROPN
ijtc-1105	20	19	and	and	CCONJ
ijtc-1105	20	20	widjaja	widjaja	PROPN
ijtc-1105	20	21	339	339	NUM
ijtc-1105	20	22	|	|	NOUN
ijtc-1105	20	23	ilomata	ilomata	PROPN
ijtc-1105	20	24	international	international	ADJ
ijtc-1105	20	25	journal	journal	NOUN
ijtc-1105	20	26	of	of	ADP
ijtc-1105	20	27	tax	tax	PROPN
ijtc-1105	20	28	&	&	CCONJ
ijtc-1105	20	29	accounting	accounting	PROPN
ijtc-1105	20	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1105	20	31	the	the	DET
ijtc-1105	20	32	high	high	ADJ
ijtc-1105	20	33	operating	operating	NOUN
ijtc-1105	20	34	cost	cost	NOUN
ijtc-1105	20	35	is	be	AUX
ijtc-1105	20	36	one	one	NUM
ijtc-1105	20	37	of	of	ADP
ijtc-1105	20	38	the	the	DET
ijtc-1105	20	39	main	main	ADJ
ijtc-1105	20	40	obstacles	obstacle	NOUN
ijtc-1105	20	41	to	to	ADP
ijtc-1105	20	42	increasing	increase	VERB
ijtc-1105	20	43	profitability	profitability	NOUN
ijtc-1105	20	44	for	for	ADP
ijtc-1105	20	45	food	food	NOUN
ijtc-1105	20	46	and	and	CCONJ
ijtc-1105	20	47	beverage	beverage	NOUN
ijtc-1105	20	48	companies	company	NOUN
ijtc-1105	20	49	.	.	PUNCT
ijtc-1105	21	1	based	base	VERB
ijtc-1105	21	2	on	on	ADP
ijtc-1105	21	3	the	the	DET
ijtc-1105	21	4	annual	annual	ADJ
ijtc-1105	21	5	financial	financial	ADJ
ijtc-1105	21	6	statements	statement	NOUN
ijtc-1105	21	7	of	of	ADP
ijtc-1105	21	8	food	food	NOUN
ijtc-1105	21	9	and	and	CCONJ
ijtc-1105	21	10	beverage	beverage	NOUN
ijtc-1105	21	11	companies	company	NOUN
ijtc-1105	21	12	listed	list	VERB
ijtc-1105	21	13	on	on	ADP
ijtc-1105	21	14	the	the	DET
ijtc-1105	21	15	indonesia	indonesia	PROPN
ijtc-1105	21	16	stock	stock	PROPN
ijtc-1105	21	17	exchange	exchange	PROPN
ijtc-1105	21	18	(	(	PUNCT
ijtc-1105	21	19	idx	idx	PROPN
ijtc-1105	21	20	)	)	PUNCT
ijtc-1105	21	21	,	,	PUNCT
ijtc-1105	21	22	the	the	DET
ijtc-1105	21	23	average	average	ADJ
ijtc-1105	21	24	ratio	ratio	NOUN
ijtc-1105	21	25	of	of	ADP
ijtc-1105	21	26	operating	operating	NOUN
ijtc-1105	21	27	costs	cost	NOUN
ijtc-1105	21	28	to	to	PART
ijtc-1105	21	29	total	total	VERB
ijtc-1105	21	30	revenue	revenue	NOUN
ijtc-1105	21	31	in	in	ADP
ijtc-1105	21	32	2023	2023	NUM
ijtc-1105	21	33	was	be	AUX
ijtc-1105	21	34	75	75	NUM
ijtc-1105	21	35	%	%	NOUN
ijtc-1105	21	36	.	.	PUNCT
ijtc-1105	22	1	fluctuations	fluctuation	NOUN
ijtc-1105	22	2	in	in	ADP
ijtc-1105	22	3	the	the	DET
ijtc-1105	22	4	price	price	NOUN
ijtc-1105	22	5	of	of	ADP
ijtc-1105	22	6	raw	raw	ADJ
ijtc-1105	22	7	materials	material	NOUN
ijtc-1105	22	8	,	,	PUNCT
ijtc-1105	22	9	such	such	ADJ
ijtc-1105	22	10	as	as	ADP
ijtc-1105	22	11	wheat	wheat	NOUN
ijtc-1105	22	12	,	,	PUNCT
ijtc-1105	22	13	sugar	sugar	NOUN
ijtc-1105	22	14	,	,	PUNCT
ijtc-1105	22	15	and	and	CCONJ
ijtc-1105	22	16	cooking	cook	VERB
ijtc-1105	22	17	oil	oil	NOUN
ijtc-1105	22	18	,	,	PUNCT
ijtc-1105	22	19	can	can	AUX
ijtc-1105	22	20	cause	cause	VERB
ijtc-1105	22	21	a	a	DET
ijtc-1105	22	22	significant	significant	ADJ
ijtc-1105	22	23	increase	increase	NOUN
ijtc-1105	22	24	in	in	ADP
ijtc-1105	22	25	operating	operating	NOUN
ijtc-1105	22	26	costs	cost	NOUN
ijtc-1105	22	27	.	.	PUNCT
ijtc-1105	23	1	in	in	ADP
ijtc-1105	23	2	2023	2023	NUM
ijtc-1105	23	3	,	,	PUNCT
ijtc-1105	23	4	wheat	wheat	NOUN
ijtc-1105	23	5	prices	price	NOUN
ijtc-1105	23	6	increased	increase	VERB
ijtc-1105	23	7	by	by	ADP
ijtc-1105	23	8	15	15	NUM
ijtc-1105	23	9	%	%	NOUN
ijtc-1105	23	10	,	,	PUNCT
ijtc-1105	23	11	sugar	sugar	NOUN
ijtc-1105	23	12	prices	price	NOUN
ijtc-1105	23	13	increased	increase	VERB
ijtc-1105	23	14	by	by	ADP
ijtc-1105	23	15	10	10	NUM
ijtc-1105	23	16	%	%	NOUN
ijtc-1105	23	17	,	,	PUNCT
ijtc-1105	23	18	and	and	CCONJ
ijtc-1105	23	19	cooking	cook	VERB
ijtc-1105	23	20	oil	oil	NOUN
ijtc-1105	23	21	prices	price	NOUN
ijtc-1105	23	22	increased	increase	VERB
ijtc-1105	23	23	by	by	ADP
ijtc-1105	23	24	20	20	NUM
ijtc-1105	23	25	%	%	NOUN
ijtc-1105	23	26	.	.	PUNCT
ijtc-1105	24	1	intense	intense	ADJ
ijtc-1105	24	2	competition	competition	NOUN
ijtc-1105	24	3	in	in	ADP
ijtc-1105	24	4	the	the	DET
ijtc-1105	24	5	food	food	NOUN
ijtc-1105	24	6	and	and	CCONJ
ijtc-1105	24	7	convenience	convenience	NOUN
ijtc-1105	24	8	industry	industry	NOUN
ijtc-1105	24	9	forces	force	NOUN
ijtc-1105	24	10	companies	company	NOUN
ijtc-1105	24	11	to	to	PART
ijtc-1105	24	12	implement	implement	VERB
ijtc-1105	24	13	various	various	ADJ
ijtc-1105	24	14	strategies	strategy	NOUN
ijtc-1105	24	15	,	,	PUNCT
ijtc-1105	24	16	such	such	ADJ
ijtc-1105	24	17	as	as	ADP
ijtc-1105	24	18	promotions	promotion	NOUN
ijtc-1105	24	19	and	and	CCONJ
ijtc-1105	24	20	discounts	discount	NOUN
ijtc-1105	24	21	,	,	PUNCT
ijtc-1105	24	22	which	which	PRON
ijtc-1105	24	23	can	can	AUX
ijtc-1105	24	24	increase	increase	VERB
ijtc-1105	24	25	operating	operating	NOUN
ijtc-1105	24	26	costs	cost	NOUN
ijtc-1105	24	27	.	.	PUNCT
ijtc-1105	25	1	based	base	VERB
ijtc-1105	25	2	on	on	ADP
ijtc-1105	25	3	nielseniq	nielseniq	ADJ
ijtc-1105	25	4	data	datum	NOUN
ijtc-1105	25	5	,	,	PUNCT
ijtc-1105	25	6	by	by	ADP
ijtc-1105	25	7	2023	2023	NUM
ijtc-1105	25	8	,	,	PUNCT
ijtc-1105	25	9	the	the	DET
ijtc-1105	25	10	average	average	ADJ
ijtc-1105	25	11	spending	spending	NOUN
ijtc-1105	25	12	of	of	ADP
ijtc-1105	25	13	food	food	NOUN
ijtc-1105	25	14	and	and	CCONJ
ijtc-1105	25	15	beverage	beverage	NOUN
ijtc-1105	25	16	companies	company	NOUN
ijtc-1105	25	17	on	on	ADP
ijtc-1105	25	18	promotion	promotion	NOUN
ijtc-1105	25	19	and	and	CCONJ
ijtc-1105	25	20	discount	discount	NOUN
ijtc-1105	25	21	activities	activity	NOUN
ijtc-1105	25	22	will	will	AUX
ijtc-1105	25	23	be	be	AUX
ijtc-1105	25	24	10	10	NUM
ijtc-1105	25	25	%	%	NOUN
ijtc-1105	25	26	of	of	ADP
ijtc-1105	25	27	total	total	ADJ
ijtc-1105	25	28	revenue	revenue	NOUN
ijtc-1105	25	29	.	.	PUNCT
ijtc-1105	26	1	operational	operational	ADJ
ijtc-1105	26	2	efficiency	efficiency	NOUN
ijtc-1105	26	3	is	be	AUX
ijtc-1105	26	4	critical	critical	ADJ
ijtc-1105	26	5	for	for	SCONJ
ijtc-1105	26	6	food	food	NOUN
ijtc-1105	26	7	and	and	CCONJ
ijtc-1105	26	8	beverage	beverage	NOUN
ijtc-1105	26	9	companies	company	NOUN
ijtc-1105	26	10	to	to	PART
ijtc-1105	26	11	reduce	reduce	VERB
ijtc-1105	26	12	operational	operational	ADJ
ijtc-1105	26	13	costs	cost	NOUN
ijtc-1105	26	14	and	and	CCONJ
ijtc-1105	26	15	increase	increase	VERB
ijtc-1105	26	16	profitability	profitability	NOUN
ijtc-1105	26	17	.	.	PUNCT
ijtc-1105	27	1	agency	agency	NOUN
ijtc-1105	27	2	costs	cost	NOUN
ijtc-1105	27	3	are	be	AUX
ijtc-1105	27	4	costs	cost	NOUN
ijtc-1105	27	5	that	that	PRON
ijtc-1105	27	6	arise	arise	VERB
ijtc-1105	27	7	due	due	ADP
ijtc-1105	27	8	to	to	ADP
ijtc-1105	27	9	information	information	NOUN
ijtc-1105	27	10	asymmetry	asymmetry	NOUN
ijtc-1105	27	11	and	and	CCONJ
ijtc-1105	27	12	differences	difference	NOUN
ijtc-1105	27	13	in	in	ADP
ijtc-1105	27	14	objectives	objective	NOUN
ijtc-1105	27	15	between	between	ADP
ijtc-1105	27	16	the	the	DET
ijtc-1105	27	17	owner	owner	NOUN
ijtc-1105	27	18	(	(	PUNCT
ijtc-1105	27	19	principal	principal	NOUN
ijtc-1105	27	20	)	)	PUNCT
ijtc-1105	27	21	and	and	CCONJ
ijtc-1105	27	22	manager	manager	NOUN
ijtc-1105	27	23	(	(	PUNCT
ijtc-1105	27	24	agent	agent	NOUN
ijtc-1105	27	25	)	)	PUNCT
ijtc-1105	27	26	of	of	ADP
ijtc-1105	27	27	the	the	DET
ijtc-1105	27	28	company	company	NOUN
ijtc-1105	27	29	.	.	PUNCT
ijtc-1105	28	1	based	base	VERB
ijtc-1105	28	2	on	on	ADP
ijtc-1105	28	3	a	a	DET
ijtc-1105	28	4	study	study	NOUN
ijtc-1105	28	5	conducted	conduct	VERB
ijtc-1105	28	6	by	by	ADP
ijtc-1105	28	7	the	the	DET
ijtc-1105	28	8	world	world	PROPN
ijtc-1105	28	9	bank	bank	PROPN
ijtc-1105	28	10	in	in	ADP
ijtc-1105	28	11	2023	2023	NUM
ijtc-1105	28	12	,	,	PUNCT
ijtc-1105	28	13	the	the	DET
ijtc-1105	28	14	average	average	ADJ
ijtc-1105	28	15	ratio	ratio	NOUN
ijtc-1105	28	16	of	of	ADP
ijtc-1105	28	17	agency	agency	NOUN
ijtc-1105	28	18	costs	cost	NOUN
ijtc-1105	28	19	to	to	PART
ijtc-1105	28	20	total	total	ADJ
ijtc-1105	28	21	assets	asset	NOUN
ijtc-1105	28	22	in	in	ADP
ijtc-1105	28	23	indonesia	indonesia	PROPN
ijtc-1105	28	24	is	be	AUX
ijtc-1105	28	25	15	15	NUM
ijtc-1105	28	26	%	%	NOUN
ijtc-1105	28	27	.	.	PUNCT
ijtc-1105	29	1	in	in	ADP
ijtc-1105	29	2	the	the	DET
ijtc-1105	29	3	food	food	NOUN
ijtc-1105	29	4	and	and	CCONJ
ijtc-1105	29	5	minimization	minimization	NOUN
ijtc-1105	29	6	sector	sector	NOUN
ijtc-1105	29	7	,	,	PUNCT
ijtc-1105	29	8	agency	agency	NOUN
ijtc-1105	29	9	costs	cost	NOUN
ijtc-1105	29	10	can	can	AUX
ijtc-1105	29	11	arise	arise	VERB
ijtc-1105	29	12	in	in	ADP
ijtc-1105	29	13	various	various	ADJ
ijtc-1105	29	14	forms	form	NOUN
ijtc-1105	29	15	,	,	PUNCT
ijtc-1105	29	16	such	such	ADJ
ijtc-1105	29	17	as	as	ADP
ijtc-1105	29	18	suboptimal	suboptimal	ADJ
ijtc-1105	29	19	decision	decision	NOUN
ijtc-1105	29	20	-	-	PUNCT
ijtc-1105	29	21	making	making	NOUN
ijtc-1105	29	22	,	,	PUNCT
ijtc-1105	29	23	improper	improper	ADJ
ijtc-1105	29	24	transactions	transaction	NOUN
ijtc-1105	29	25	,	,	PUNCT
ijtc-1105	29	26	and	and	CCONJ
ijtc-1105	29	27	misuse	misuse	NOUN
ijtc-1105	29	28	of	of	ADP
ijtc-1105	29	29	company	company	NOUN
ijtc-1105	29	30	assets	asset	NOUN
ijtc-1105	29	31	.	.	PUNCT
ijtc-1105	30	1	based	base	VERB
ijtc-1105	30	2	on	on	ADP
ijtc-1105	30	3	a	a	DET
ijtc-1105	30	4	survey	survey	NOUN
ijtc-1105	30	5	conducted	conduct	VERB
ijtc-1105	30	6	by	by	ADP
ijtc-1105	30	7	transparency	transparency	NOUN
ijtc-1105	30	8	international	international	PROPN
ijtc-1105	30	9	indonesia	indonesia	PROPN
ijtc-1105	30	10	in	in	ADP
ijtc-1105	30	11	2023	2023	NUM
ijtc-1105	30	12	,	,	PUNCT
ijtc-1105	30	13	the	the	DET
ijtc-1105	30	14	food	food	NOUN
ijtc-1105	30	15	and	and	CCONJ
ijtc-1105	30	16	beverage	beverage	NOUN
ijtc-1105	30	17	sector	sector	NOUN
ijtc-1105	30	18	is	be	AUX
ijtc-1105	30	19	one	one	NUM
ijtc-1105	30	20	of	of	ADP
ijtc-1105	30	21	the	the	DET
ijtc-1105	30	22	sectors	sector	NOUN
ijtc-1105	30	23	with	with	ADP
ijtc-1105	30	24	a	a	DET
ijtc-1105	30	25	high	high	ADJ
ijtc-1105	30	26	level	level	NOUN
ijtc-1105	30	27	of	of	ADP
ijtc-1105	30	28	corruption	corruption	NOUN
ijtc-1105	30	29	risk	risk	NOUN
ijtc-1105	30	30	.	.	PUNCT
ijtc-1105	31	1	the	the	DET
ijtc-1105	31	2	implementation	implementation	NOUN
ijtc-1105	31	3	of	of	ADP
ijtc-1105	31	4	good	good	ADJ
ijtc-1105	31	5	corporate	corporate	ADJ
ijtc-1105	31	6	governance	governance	NOUN
ijtc-1105	31	7	(	(	PUNCT
ijtc-1105	31	8	gcg	gcg	NOUN
ijtc-1105	31	9	)	)	PUNCT
ijtc-1105	31	10	can	can	AUX
ijtc-1105	31	11	help	help	VERB
ijtc-1105	31	12	minimize	minimize	VERB
ijtc-1105	31	13	agency	agency	NOUN
ijtc-1105	31	14	costs	cost	NOUN
ijtc-1105	31	15	and	and	CCONJ
ijtc-1105	31	16	improve	improve	VERB
ijtc-1105	31	17	company	company	NOUN
ijtc-1105	31	18	performance	performance	NOUN
ijtc-1105	31	19	.	.	PUNCT
ijtc-1105	32	1	in	in	ADP
ijtc-1105	32	2	the	the	DET
ijtc-1105	32	3	context	context	NOUN
ijtc-1105	32	4	of	of	ADP
ijtc-1105	32	5	the	the	DET
ijtc-1105	32	6	food	food	NOUN
ijtc-1105	32	7	and	and	CCONJ
ijtc-1105	32	8	beverage	beverage	NOUN
ijtc-1105	32	9	industry	industry	NOUN
ijtc-1105	32	10	,	,	PUNCT
ijtc-1105	32	11	the	the	DET
ijtc-1105	32	12	agency	agency	NOUN
ijtc-1105	32	13	problem	problem	NOUN
ijtc-1105	32	14	arises	arise	VERB
ijtc-1105	32	15	when	when	SCONJ
ijtc-1105	32	16	managers	manager	NOUN
ijtc-1105	32	17	prioritize	prioritize	VERB
ijtc-1105	32	18	their	their	PRON
ijtc-1105	32	19	interests	interest	NOUN
ijtc-1105	32	20	over	over	ADP
ijtc-1105	32	21	those	those	PRON
ijtc-1105	32	22	of	of	ADP
ijtc-1105	32	23	shareholders	shareholder	NOUN
ijtc-1105	32	24	,	,	PUNCT
ijtc-1105	32	25	leading	lead	VERB
ijtc-1105	32	26	to	to	ADP
ijtc-1105	32	27	potential	potential	ADJ
ijtc-1105	32	28	inefficiencies	inefficiency	NOUN
ijtc-1105	32	29	and	and	CCONJ
ijtc-1105	32	30	reduced	reduced	ADJ
ijtc-1105	32	31	performance	performance	NOUN
ijtc-1105	32	32	of	of	ADP
ijtc-1105	32	33	the	the	DET
ijtc-1105	32	34	company	company	NOUN
ijtc-1105	32	35	.	.	PUNCT
ijtc-1105	33	1	agency	agency	NOUN
ijtc-1105	33	2	costs	cost	NOUN
ijtc-1105	33	3	arise	arise	VERB
ijtc-1105	33	4	due	due	ADP
ijtc-1105	33	5	to	to	ADP
ijtc-1105	33	6	a	a	DET
ijtc-1105	33	7	misalignment	misalignment	NOUN
ijtc-1105	33	8	of	of	ADP
ijtc-1105	33	9	incentives	incentive	NOUN
ijtc-1105	33	10	between	between	ADP
ijtc-1105	33	11	shareholders	shareholder	NOUN
ijtc-1105	33	12	and	and	CCONJ
ijtc-1105	33	13	managers	manager	NOUN
ijtc-1105	33	14	,	,	PUNCT
ijtc-1105	33	15	leading	lead	VERB
ijtc-1105	33	16	to	to	ADP
ijtc-1105	33	17	conflicts	conflict	NOUN
ijtc-1105	33	18	that	that	PRON
ijtc-1105	33	19	can	can	AUX
ijtc-1105	33	20	negatively	negatively	ADV
ijtc-1105	33	21	impact	impact	VERB
ijtc-1105	33	22	the	the	DET
ijtc-1105	33	23	financial	financial	ADJ
ijtc-1105	33	24	performance	performance	NOUN
ijtc-1105	33	25	of	of	ADP
ijtc-1105	33	26	the	the	DET
ijtc-1105	33	27	company	company	NOUN
ijtc-1105	33	28	(	(	PUNCT
ijtc-1105	33	29	luo	luo	PROPN
ijtc-1105	33	30	,	,	PUNCT
ijtc-1105	33	31	2010	2010	NUM
ijtc-1105	33	32	)	)	PUNCT
ijtc-1105	33	33	.	.	PUNCT
ijtc-1105	34	1	this	this	DET
ijtc-1105	34	2	misalignment	misalignment	NOUN
ijtc-1105	34	3	of	of	ADP
ijtc-1105	34	4	incentives	incentive	NOUN
ijtc-1105	34	5	can	can	AUX
ijtc-1105	34	6	manifest	manifest	VERB
ijtc-1105	34	7	in	in	ADP
ijtc-1105	34	8	various	various	ADJ
ijtc-1105	34	9	ways	way	NOUN
ijtc-1105	34	10	,	,	PUNCT
ijtc-1105	34	11	such	such	ADJ
ijtc-1105	34	12	as	as	ADP
ijtc-1105	34	13	managers	manager	NOUN
ijtc-1105	34	14	making	make	VERB
ijtc-1105	34	15	decisions	decision	NOUN
ijtc-1105	34	16	that	that	PRON
ijtc-1105	34	17	prioritize	prioritize	VERB
ijtc-1105	34	18	short	short	ADJ
ijtc-1105	34	19	-	-	PUNCT
ijtc-1105	34	20	term	term	NOUN
ijtc-1105	34	21	gains	gain	NOUN
ijtc-1105	34	22	over	over	ADP
ijtc-1105	34	23	long	long	ADJ
ijtc-1105	34	24	-	-	PUNCT
ijtc-1105	34	25	term	term	NOUN
ijtc-1105	34	26	sustainability	sustainability	NOUN
ijtc-1105	34	27	,	,	PUNCT
ijtc-1105	34	28	engaging	engage	VERB
ijtc-1105	34	29	in	in	ADP
ijtc-1105	34	30	fraudulent	fraudulent	ADJ
ijtc-1105	34	31	activities	activity	NOUN
ijtc-1105	34	32	such	such	ADJ
ijtc-1105	34	33	as	as	ADP
ijtc-1105	34	34	manipulating	manipulate	VERB
ijtc-1105	34	35	financial	financial	ADJ
ijtc-1105	34	36	statements	statement	NOUN
ijtc-1105	34	37	for	for	ADP
ijtc-1105	34	38	personal	personal	ADJ
ijtc-1105	34	39	gain	gain	NOUN
ijtc-1105	34	40	,	,	PUNCT
ijtc-1105	34	41	or	or	CCONJ
ijtc-1105	34	42	excessive	excessive	ADJ
ijtc-1105	34	43	compensation	compensation	NOUN
ijtc-1105	34	44	packages	package	NOUN
ijtc-1105	34	45	that	that	PRON
ijtc-1105	34	46	do	do	AUX
ijtc-1105	34	47	not	not	PART
ijtc-1105	34	48	align	align	VERB
ijtc-1105	34	49	with	with	ADP
ijtc-1105	34	50	the	the	DET
ijtc-1105	34	51	company	company	NOUN
ijtc-1105	34	52	's	's	PART
ijtc-1105	34	53	performance	performance	NOUN
ijtc-1105	34	54	(	(	PUNCT
ijtc-1105	34	55	li	li	PROPN
ijtc-1105	34	56	,	,	PUNCT
ijtc-1105	34	57	2020	2020	NUM
ijtc-1105	34	58	;	;	PUNCT
ijtc-1105	34	59	umam	umam	PROPN
ijtc-1105	34	60	&	&	CCONJ
ijtc-1105	34	61	halimah	halimah	PROPN
ijtc-1105	34	62	,	,	PUNCT
ijtc-1105	34	63	2021	2021	NUM
ijtc-1105	34	64	)	)	PUNCT
ijtc-1105	34	65	.	.	PUNCT
ijtc-1105	35	1	while	while	SCONJ
ijtc-1105	35	2	the	the	DET
ijtc-1105	35	3	issue	issue	NOUN
ijtc-1105	35	4	of	of	ADP
ijtc-1105	35	5	agency	agency	NOUN
ijtc-1105	35	6	cost	cost	NOUN
ijtc-1105	35	7	is	be	AUX
ijtc-1105	35	8	certainly	certainly	ADV
ijtc-1105	35	9	a	a	DET
ijtc-1105	35	10	valid	valid	ADJ
ijtc-1105	35	11	concern	concern	NOUN
ijtc-1105	35	12	for	for	ADP
ijtc-1105	35	13	companies	company	NOUN
ijtc-1105	35	14	in	in	ADP
ijtc-1105	35	15	the	the	DET
ijtc-1105	35	16	food	food	NOUN
ijtc-1105	35	17	and	and	CCONJ
ijtc-1105	35	18	beverage	beverage	NOUN
ijtc-1105	35	19	industry	industry	NOUN
ijtc-1105	35	20	,	,	PUNCT
ijtc-1105	35	21	it	it	PRON
ijtc-1105	35	22	is	be	AUX
ijtc-1105	35	23	essential	essential	ADJ
ijtc-1105	35	24	to	to	PART
ijtc-1105	35	25	consider	consider	VERB
ijtc-1105	35	26	the	the	DET
ijtc-1105	35	27	broader	broad	ADJ
ijtc-1105	35	28	context	context	NOUN
ijtc-1105	35	29	in	in	ADP
ijtc-1105	35	30	which	which	PRON
ijtc-1105	35	31	these	these	DET
ijtc-1105	35	32	companies	company	NOUN
ijtc-1105	35	33	operate	operate	VERB
ijtc-1105	35	34	.	.	PUNCT
ijtc-1105	36	1	agency	agency	NOUN
ijtc-1105	36	2	costs	cost	NOUN
ijtc-1105	36	3	may	may	AUX
ijtc-1105	36	4	arise	arise	VERB
ijtc-1105	36	5	due	due	ADP
ijtc-1105	36	6	to	to	ADP
ijtc-1105	36	7	the	the	DET
ijtc-1105	36	8	separation	separation	NOUN
ijtc-1105	36	9	of	of	ADP
ijtc-1105	36	10	ownership	ownership	NOUN
ijtc-1105	36	11	and	and	CCONJ
ijtc-1105	36	12	control	control	NOUN
ijtc-1105	36	13	,	,	PUNCT
ijtc-1105	36	14	but	but	CCONJ
ijtc-1105	36	15	it	it	PRON
ijtc-1105	36	16	is	be	AUX
ijtc-1105	36	17	essential	essential	ADJ
ijtc-1105	36	18	to	to	PART
ijtc-1105	36	19	recognize	recognize	VERB
ijtc-1105	36	20	that	that	SCONJ
ijtc-1105	36	21	managers	manager	NOUN
ijtc-1105	36	22	play	play	VERB
ijtc-1105	36	23	a	a	DET
ijtc-1105	36	24	crucial	crucial	ADJ
ijtc-1105	36	25	role	role	NOUN
ijtc-1105	36	26	in	in	ADP
ijtc-1105	36	27	steering	steer	VERB
ijtc-1105	36	28	the	the	DET
ijtc-1105	36	29	company	company	NOUN
ijtc-1105	36	30	toward	toward	ADP
ijtc-1105	36	31	success	success	NOUN
ijtc-1105	36	32	.	.	PUNCT
ijtc-1105	37	1	in	in	ADP
ijtc-1105	37	2	many	many	ADJ
ijtc-1105	37	3	cases	case	NOUN
ijtc-1105	37	4	,	,	PUNCT
ijtc-1105	37	5	managers	manager	NOUN
ijtc-1105	37	6	are	be	AUX
ijtc-1105	37	7	incentivized	incentivize	VERB
ijtc-1105	37	8	to	to	PART
ijtc-1105	37	9	make	make	VERB
ijtc-1105	37	10	decisions	decision	NOUN
ijtc-1105	37	11	that	that	PRON
ijtc-1105	37	12	are	be	AUX
ijtc-1105	37	13	in	in	ADP
ijtc-1105	37	14	the	the	DET
ijtc-1105	37	15	best	good	ADJ
ijtc-1105	37	16	interest	interest	NOUN
ijtc-1105	37	17	of	of	ADP
ijtc-1105	37	18	the	the	DET
ijtc-1105	37	19	company	company	NOUN
ijtc-1105	37	20	as	as	ADP
ijtc-1105	37	21	a	a	DET
ijtc-1105	37	22	whole	whole	NOUN
ijtc-1105	37	23	,	,	PUNCT
ijtc-1105	37	24	as	as	SCONJ
ijtc-1105	37	25	their	their	PRON
ijtc-1105	37	26	own	own	ADJ
ijtc-1105	37	27	compensation	compensation	NOUN
ijtc-1105	37	28	and	and	CCONJ
ijtc-1105	37	29	job	job	NOUN
ijtc-1105	37	30	security	security	NOUN
ijtc-1105	37	31	are	be	AUX
ijtc-1105	37	32	tied	tie	VERB
ijtc-1105	37	33	to	to	ADP
ijtc-1105	37	34	the	the	DET
ijtc-1105	37	35	company	company	NOUN
ijtc-1105	37	36	's	's	PART
ijtc-1105	37	37	performance	performance	NOUN
ijtc-1105	37	38	(	(	PUNCT
ijtc-1105	37	39	the	the	DET
ijtc-1105	37	40	effect	effect	NOUN
ijtc-1105	37	41	of	of	ADP
ijtc-1105	37	42	disclosure	disclosure	NOUN
ijtc-1105	37	43	of	of	ADP
ijtc-1105	37	44	corporate	corporate	ADJ
ijtc-1105	37	45	social	social	ADJ
ijtc-1105	37	46	responsibility	responsibility	NOUN
ijtc-1105	37	47	(	(	PUNCT
ijtc-1105	37	48	csr	csr	NOUN
ijtc-1105	37	49	)	)	PUNCT
ijtc-1105	37	50	and	and	CCONJ
ijtc-1105	37	51	good	good	ADJ
ijtc-1105	37	52	corporate	corporate	ADJ
ijtc-1105	37	53	governance	governance	NOUN
ijtc-1105	37	54	(	(	PUNCT
ijtc-1105	37	55	gcg	gcg	PROPN
ijtc-1105	37	56	)	)	PUNCT
ijtc-1105	37	57	on	on	ADP
ijtc-1105	37	58	company	company	NOUN
ijtc-1105	37	59	value	value	NOUN
ijtc-1105	37	60	(	(	PUNCT
ijtc-1105	37	61	asikin	asikin	PROPN
ijtc-1105	37	62	et	et	PROPN
ijtc-1105	37	63	al	al	PROPN
ijtc-1105	37	64	.	.	PROPN
ijtc-1105	37	65	,	,	PUNCT
ijtc-1105	37	66	2019	2019	NUM
ijtc-1105	37	67	;	;	PUNCT
ijtc-1105	37	68	kamaliah	kamaliah	PROPN
ijtc-1105	37	69	,	,	PUNCT
ijtc-1105	37	70	2020	2020	NUM
ijtc-1105	37	71	)	)	PUNCT
ijtc-1105	37	72	.	.	PUNCT
ijtc-1105	38	1	intellectual	intellectual	ADJ
ijtc-1105	38	2	capital	capital	NOUN
ijtc-1105	38	3	is	be	AUX
ijtc-1105	38	4	an	an	DET
ijtc-1105	38	5	intangible	intangible	ADJ
ijtc-1105	38	6	asset	asset	NOUN
ijtc-1105	38	7	owned	own	VERB
ijtc-1105	38	8	by	by	ADP
ijtc-1105	38	9	a	a	DET
ijtc-1105	38	10	company	company	NOUN
ijtc-1105	38	11	,	,	PUNCT
ijtc-1105	38	12	such	such	ADJ
ijtc-1105	38	13	as	as	ADP
ijtc-1105	38	14	brands	brand	NOUN
ijtc-1105	38	15	,	,	PUNCT
ijtc-1105	38	16	patents	patent	NOUN
ijtc-1105	38	17	,	,	PUNCT
ijtc-1105	38	18	copyrights	copyright	NOUN
ijtc-1105	38	19	,	,	PUNCT
ijtc-1105	38	20	and	and	CCONJ
ijtc-1105	38	21	employee	employee	NOUN
ijtc-1105	38	22	knowledge	knowledge	NOUN
ijtc-1105	38	23	.	.	PUNCT
ijtc-1105	39	1	based	base	VERB
ijtc-1105	39	2	on	on	ADP
ijtc-1105	39	3	a	a	DET
ijtc-1105	39	4	study	study	NOUN
ijtc-1105	39	5	conducted	conduct	VERB
ijtc-1105	39	6	by	by	ADP
ijtc-1105	39	7	the	the	DET
ijtc-1105	39	8	intangible	intangible	ADJ
ijtc-1105	39	9	asset	asset	NOUN
ijtc-1105	39	10	research	research	NOUN
ijtc-1105	39	11	institute	institute	NOUN
ijtc-1105	39	12	in	in	ADP
ijtc-1105	39	13	2023	2023	NUM
ijtc-1105	39	14	,	,	PUNCT
ijtc-1105	39	15	the	the	DET
ijtc-1105	39	16	average	average	ADJ
ijtc-1105	39	17	ratio	ratio	NOUN
ijtc-1105	39	18	of	of	ADP
ijtc-1105	39	19	intellectual	intellectual	ADJ
ijtc-1105	39	20	capital	capital	NOUN
ijtc-1105	39	21	to	to	ADP
ijtc-1105	39	22	total	total	ADJ
ijtc-1105	39	23	assets	asset	NOUN
ijtc-1105	39	24	in	in	ADP
ijtc-1105	39	25	indonesia	indonesia	PROPN
ijtc-1105	39	26	is	be	AUX
ijtc-1105	39	27	40	40	NUM
ijtc-1105	39	28	%	%	NOUN
ijtc-1105	39	29	.	.	PUNCT
ijtc-1105	40	1	intellectual	intellectual	ADJ
ijtc-1105	40	2	capital	capital	NOUN
ijtc-1105	40	3	is	be	AUX
ijtc-1105	40	4	an	an	DET
ijtc-1105	40	5	essential	essential	ADJ
ijtc-1105	40	6	source	source	NOUN
ijtc-1105	40	7	of	of	ADP
ijtc-1105	40	8	competitive	competitive	ADJ
ijtc-1105	40	9	advantage	advantage	NOUN
ijtc-1105	40	10	for	for	ADP
ijtc-1105	40	11	food	food	NOUN
ijtc-1105	40	12	companies	company	NOUN
ijtc-1105	40	13	and	and	CCONJ
ijtc-1105	40	14	minimizers	minimizer	NOUN
ijtc-1105	40	15	in	in	ADP
ijtc-1105	40	16	building	build	VERB
ijtc-1105	40	17	differentiation	differentiation	NOUN
ijtc-1105	40	18	and	and	CCONJ
ijtc-1105	40	19	increasing	increase	VERB
ijtc-1105	40	20	company	company	NOUN
ijtc-1105	40	21	value	value	NOUN
ijtc-1105	40	22	.	.	PUNCT
ijtc-1105	41	1	based	base	VERB
ijtc-1105	41	2	on	on	ADP
ijtc-1105	41	3	forbes	forbes	PROPN
ijtc-1105	41	4	indonesia	indonesia	PROPN
ijtc-1105	41	5	data	data	PROPN
ijtc-1105	41	6	,	,	PUNCT
ijtc-1105	41	7	in	in	ADP
ijtc-1105	41	8	2023	2023	NUM
ijtc-1105	41	9	,	,	PUNCT
ijtc-1105	41	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1105	41	11	boosting	boost	VERB
ijtc-1105	41	12	firm	firm	ADJ
ijtc-1105	41	13	performance	performance	NOUN
ijtc-1105	41	14	:	:	PUNCT
ijtc-1105	41	15	insights	insight	NOUN
ijtc-1105	41	16	from	from	ADP
ijtc-1105	41	17	the	the	DET
ijtc-1105	41	18	food	food	NOUN
ijtc-1105	41	19	&	&	CCONJ
ijtc-1105	41	20	beverage	beverage	NOUN
ijtc-1105	41	21	sector	sector	NOUN
ijtc-1105	41	22	's	's	PART
ijtc-1105	41	23	key	key	ADJ
ijtc-1105	41	24	drivers	driver	NOUN
ijtc-1105	41	25	michael	michael	PROPN
ijtc-1105	41	26	and	and	CCONJ
ijtc-1105	41	27	widjaja	widjaja	PROPN
ijtc-1105	41	28	340	340	NUM
ijtc-1105	41	29	|	|	NOUN
ijtc-1105	41	30	ilomata	ilomata	PROPN
ijtc-1105	41	31	international	international	ADJ
ijtc-1105	41	32	journal	journal	NOUN
ijtc-1105	41	33	of	of	ADP
ijtc-1105	41	34	tax	tax	PROPN
ijtc-1105	41	35	&	&	CCONJ
ijtc-1105	41	36	accounting	account	VERB
ijtc-1105	41	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1105	41	38	the	the	DET
ijtc-1105	41	39	top	top	ADJ
ijtc-1105	41	40	10	10	NUM
ijtc-1105	41	41	food	food	NOUN
ijtc-1105	41	42	and	and	CCONJ
ijtc-1105	41	43	beverage	beverage	NOUN
ijtc-1105	41	44	companies	company	NOUN
ijtc-1105	41	45	with	with	ADP
ijtc-1105	41	46	the	the	DET
ijtc-1105	41	47	most	most	ADV
ijtc-1105	41	48	significant	significant	ADJ
ijtc-1105	41	49	market	market	NOUN
ijtc-1105	41	50	capitalization	capitalization	NOUN
ijtc-1105	41	51	value	value	NOUN
ijtc-1105	41	52	have	have	VERB
ijtc-1105	41	53	an	an	DET
ijtc-1105	41	54	average	average	ADJ
ijtc-1105	41	55	ratio	ratio	NOUN
ijtc-1105	41	56	of	of	ADP
ijtc-1105	41	57	intellectual	intellectual	ADJ
ijtc-1105	41	58	capital	capital	NOUN
ijtc-1105	41	59	to	to	ADP
ijtc-1105	41	60	total	total	ADJ
ijtc-1105	41	61	assets	asset	NOUN
ijtc-1105	41	62	of	of	ADP
ijtc-1105	41	63	60	60	NUM
ijtc-1105	41	64	%	%	NOUN
ijtc-1105	41	65	.	.	PUNCT
ijtc-1105	42	1	food	food	NOUN
ijtc-1105	42	2	and	and	CCONJ
ijtc-1105	42	3	beverage	beverage	NOUN
ijtc-1105	42	4	companies	company	NOUN
ijtc-1105	42	5	with	with	ADP
ijtc-1105	42	6	solid	solid	ADJ
ijtc-1105	42	7	intellectual	intellectual	ADJ
ijtc-1105	42	8	capital	capital	NOUN
ijtc-1105	42	9	can	can	AUX
ijtc-1105	42	10	develop	develop	VERB
ijtc-1105	42	11	innovative	innovative	ADJ
ijtc-1105	42	12	products	product	NOUN
ijtc-1105	42	13	and	and	CCONJ
ijtc-1105	42	14	services	service	NOUN
ijtc-1105	42	15	,	,	PUNCT
ijtc-1105	42	16	build	build	VERB
ijtc-1105	42	17	strong	strong	ADJ
ijtc-1105	42	18	brands	brand	NOUN
ijtc-1105	42	19	,	,	PUNCT
ijtc-1105	42	20	and	and	CCONJ
ijtc-1105	42	21	improve	improve	VERB
ijtc-1105	42	22	operational	operational	ADJ
ijtc-1105	42	23	efficiency	efficiency	NOUN
ijtc-1105	42	24	.	.	PUNCT
ijtc-1105	43	1	based	base	VERB
ijtc-1105	43	2	on	on	ADP
ijtc-1105	43	3	nielseniq	nielseniq	ADJ
ijtc-1105	43	4	data	datum	NOUN
ijtc-1105	43	5	,	,	PUNCT
ijtc-1105	43	6	by	by	ADP
ijtc-1105	43	7	2023	2023	NUM
ijtc-1105	43	8	,	,	PUNCT
ijtc-1105	43	9	the	the	DET
ijtc-1105	43	10	top	top	ADJ
ijtc-1105	43	11	10	10	NUM
ijtc-1105	43	12	food	food	NOUN
ijtc-1105	43	13	and	and	CCONJ
ijtc-1105	43	14	beverage	beverage	NOUN
ijtc-1105	43	15	companies	company	NOUN
ijtc-1105	43	16	with	with	ADP
ijtc-1105	43	17	the	the	DET
ijtc-1105	43	18	largest	large	ADJ
ijtc-1105	43	19	market	market	NOUN
ijtc-1105	43	20	share	share	NOUN
ijtc-1105	43	21	will	will	AUX
ijtc-1105	43	22	have	have	VERB
ijtc-1105	43	23	an	an	DET
ijtc-1105	43	24	average	average	ADJ
ijtc-1105	43	25	intellectual	intellectual	ADJ
ijtc-1105	43	26	capital	capital	NOUN
ijtc-1105	43	27	to	to	AUX
ijtc-1105	43	28	total	total	ADJ
ijtc-1105	43	29	assets	asset	NOUN
ijtc-1105	43	30	ratio	ratio	NOUN
ijtc-1105	43	31	of	of	ADP
ijtc-1105	43	32	55	55	NUM
ijtc-1105	43	33	%	%	NOUN
ijtc-1105	43	34	.	.	PUNCT
ijtc-1105	44	1	effective	effective	ADJ
ijtc-1105	44	2	intellectual	intellectual	ADJ
ijtc-1105	44	3	capital	capital	NOUN
ijtc-1105	44	4	management	management	NOUN
ijtc-1105	44	5	is	be	AUX
ijtc-1105	44	6	the	the	DET
ijtc-1105	44	7	key	key	NOUN
ijtc-1105	44	8	for	for	SCONJ
ijtc-1105	44	9	food	food	NOUN
ijtc-1105	44	10	and	and	CCONJ
ijtc-1105	44	11	beverage	beverage	NOUN
ijtc-1105	44	12	companies	company	NOUN
ijtc-1105	44	13	to	to	PART
ijtc-1105	44	14	improve	improve	VERB
ijtc-1105	44	15	company	company	NOUN
ijtc-1105	44	16	performance	performance	NOUN
ijtc-1105	44	17	and	and	CCONJ
ijtc-1105	44	18	value	value	NOUN
ijtc-1105	44	19	.	.	PUNCT
ijtc-1105	45	1	this	this	DET
ijtc-1105	45	2	study	study	NOUN
ijtc-1105	45	3	is	be	AUX
ijtc-1105	45	4	expected	expect	VERB
ijtc-1105	45	5	to	to	PART
ijtc-1105	45	6	make	make	VERB
ijtc-1105	45	7	a	a	DET
ijtc-1105	45	8	valuable	valuable	ADJ
ijtc-1105	45	9	contribution	contribution	NOUN
ijtc-1105	45	10	to	to	ADP
ijtc-1105	45	11	food	food	NOUN
ijtc-1105	45	12	and	and	CCONJ
ijtc-1105	45	13	beverage	beverage	NOUN
ijtc-1105	45	14	companies	company	NOUN
ijtc-1105	45	15	,	,	PUNCT
ijtc-1105	45	16	investors	investor	NOUN
ijtc-1105	45	17	,	,	PUNCT
ijtc-1105	45	18	and	and	CCONJ
ijtc-1105	45	19	the	the	DET
ijtc-1105	45	20	government	government	NOUN
ijtc-1105	45	21	.	.	PUNCT
ijtc-1105	46	1	for	for	ADP
ijtc-1105	46	2	food	food	NOUN
ijtc-1105	46	3	and	and	CCONJ
ijtc-1105	46	4	beverage	beverage	NOUN
ijtc-1105	46	5	companies	company	NOUN
ijtc-1105	46	6	,	,	PUNCT
ijtc-1105	46	7	this	this	DET
ijtc-1105	46	8	research	research	NOUN
ijtc-1105	46	9	can	can	AUX
ijtc-1105	46	10	provide	provide	VERB
ijtc-1105	46	11	a	a	DET
ijtc-1105	46	12	better	well	ADJ
ijtc-1105	46	13	understanding	understanding	NOUN
ijtc-1105	46	14	of	of	ADP
ijtc-1105	46	15	the	the	DET
ijtc-1105	46	16	factors	factor	NOUN
ijtc-1105	46	17	that	that	PRON
ijtc-1105	46	18	affect	affect	VERB
ijtc-1105	46	19	company	company	NOUN
ijtc-1105	46	20	performance	performance	NOUN
ijtc-1105	46	21	so	so	SCONJ
ijtc-1105	46	22	that	that	SCONJ
ijtc-1105	46	23	it	it	PRON
ijtc-1105	46	24	can	can	AUX
ijtc-1105	46	25	help	help	VERB
ijtc-1105	46	26	companies	company	NOUN
ijtc-1105	46	27	formulate	formulate	VERB
ijtc-1105	46	28	the	the	DET
ijtc-1105	46	29	right	right	ADJ
ijtc-1105	46	30	strategy	strategy	NOUN
ijtc-1105	46	31	to	to	PART
ijtc-1105	46	32	improve	improve	VERB
ijtc-1105	46	33	performance	performance	NOUN
ijtc-1105	46	34	.	.	PUNCT
ijtc-1105	47	1	for	for	ADP
ijtc-1105	47	2	investors	investor	NOUN
ijtc-1105	47	3	,	,	PUNCT
ijtc-1105	47	4	this	this	DET
ijtc-1105	47	5	research	research	NOUN
ijtc-1105	47	6	can	can	AUX
ijtc-1105	47	7	provide	provide	VERB
ijtc-1105	47	8	helpful	helpful	ADJ
ijtc-1105	47	9	information	information	NOUN
ijtc-1105	47	10	in	in	ADP
ijtc-1105	47	11	making	make	VERB
ijtc-1105	47	12	investment	investment	NOUN
ijtc-1105	47	13	decisions	decision	NOUN
ijtc-1105	47	14	in	in	ADP
ijtc-1105	47	15	the	the	DET
ijtc-1105	47	16	food	food	NOUN
ijtc-1105	47	17	and	and	CCONJ
ijtc-1105	47	18	beverage	beverage	NOUN
ijtc-1105	47	19	sector	sector	NOUN
ijtc-1105	47	20	.	.	PUNCT
ijtc-1105	48	1	for	for	ADP
ijtc-1105	48	2	the	the	DET
ijtc-1105	48	3	government	government	NOUN
ijtc-1105	48	4	,	,	PUNCT
ijtc-1105	48	5	this	this	DET
ijtc-1105	48	6	research	research	NOUN
ijtc-1105	48	7	can	can	AUX
ijtc-1105	48	8	provide	provide	VERB
ijtc-1105	48	9	input	input	NOUN
ijtc-1105	48	10	in	in	ADP
ijtc-1105	48	11	formulating	formulate	VERB
ijtc-1105	48	12	policies	policy	NOUN
ijtc-1105	48	13	that	that	PRON
ijtc-1105	48	14	can	can	AUX
ijtc-1105	48	15	support	support	VERB
ijtc-1105	48	16	the	the	DET
ijtc-1105	48	17	development	development	NOUN
ijtc-1105	48	18	of	of	ADP
ijtc-1105	48	19	the	the	DET
ijtc-1105	48	20	food	food	NOUN
ijtc-1105	48	21	and	and	CCONJ
ijtc-1105	48	22	beverage	beverage	NOUN
ijtc-1105	48	23	industry	industry	NOUN
ijtc-1105	48	24	in	in	ADP
ijtc-1105	48	25	indonesia	indonesia	PROPN
ijtc-1105	48	26	.	.	PUNCT
ijtc-1105	49	1	based	base	VERB
ijtc-1105	49	2	on	on	ADP
ijtc-1105	49	3	this	this	DET
ijtc-1105	49	4	description	description	NOUN
ijtc-1105	49	5	,	,	PUNCT
ijtc-1105	49	6	several	several	ADJ
ijtc-1105	49	7	research	research	NOUN
ijtc-1105	49	8	questions	question	NOUN
ijtc-1105	49	9	arise	arise	VERB
ijtc-1105	49	10	as	as	SCONJ
ijtc-1105	49	11	follows	follow	VERB
ijtc-1105	49	12	:	:	PUNCT
ijtc-1105	49	13	1	1	X
ijtc-1105	49	14	)	)	PUNCT
ijtc-1105	49	15	does	do	AUX
ijtc-1105	49	16	operating	operating	NOUN
ijtc-1105	49	17	capacity	capacity	NOUN
ijtc-1105	49	18	have	have	VERB
ijtc-1105	49	19	a	a	DET
ijtc-1105	49	20	significant	significant	ADJ
ijtc-1105	49	21	effect	effect	NOUN
ijtc-1105	49	22	on	on	ADP
ijtc-1105	49	23	firm	firm	ADJ
ijtc-1105	49	24	performance	performance	NOUN
ijtc-1105	49	25	?	?	PUNCT
ijtc-1105	50	1	2	2	X
ijtc-1105	50	2	)	)	PUNCT
ijtc-1105	50	3	does	do	AUX
ijtc-1105	50	4	agency	agency	NOUN
ijtc-1105	50	5	cost	cost	NOUN
ijtc-1105	50	6	have	have	VERB
ijtc-1105	50	7	a	a	DET
ijtc-1105	50	8	significant	significant	ADJ
ijtc-1105	50	9	effect	effect	NOUN
ijtc-1105	50	10	on	on	ADP
ijtc-1105	50	11	firm	firm	ADJ
ijtc-1105	50	12	performance	performance	NOUN
ijtc-1105	50	13	?	?	PUNCT
ijtc-1105	51	1	3	3	X
ijtc-1105	51	2	)	)	PUNCT
ijtc-1105	51	3	does	do	AUX
ijtc-1105	51	4	intellectual	intellectual	ADJ
ijtc-1105	51	5	capital	capital	NOUN
ijtc-1105	51	6	have	have	VERB
ijtc-1105	51	7	a	a	DET
ijtc-1105	51	8	significant	significant	ADJ
ijtc-1105	51	9	effect	effect	NOUN
ijtc-1105	51	10	on	on	ADP
ijtc-1105	51	11	firm	firm	ADJ
ijtc-1105	51	12	performance	performance	NOUN
ijtc-1105	51	13	?	?	PUNCT
ijtc-1105	52	1	this	this	DET
ijtc-1105	52	2	research	research	NOUN
ijtc-1105	52	3	has	have	VERB
ijtc-1105	52	4	objectives	objective	NOUN
ijtc-1105	52	5	for	for	ADP
ijtc-1105	52	6	:	:	SYM
ijtc-1105	52	7	1	1	X
ijtc-1105	52	8	)	)	PUNCT
ijtc-1105	52	9	explore	explore	VERB
ijtc-1105	52	10	and	and	CCONJ
ijtc-1105	52	11	analyze	analyze	VERB
ijtc-1105	52	12	the	the	DET
ijtc-1105	52	13	effect	effect	NOUN
ijtc-1105	52	14	of	of	ADP
ijtc-1105	52	15	operating	operate	VERB
ijtc-1105	52	16	capacity	capacity	NOUN
ijtc-1105	52	17	on	on	ADP
ijtc-1105	52	18	firm	firm	ADJ
ijtc-1105	52	19	performance	performance	NOUN
ijtc-1105	52	20	.	.	PUNCT
ijtc-1105	53	1	2	2	X
ijtc-1105	53	2	)	)	PUNCT
ijtc-1105	53	3	explore	explore	VERB
ijtc-1105	53	4	and	and	CCONJ
ijtc-1105	53	5	analyze	analyze	VERB
ijtc-1105	53	6	the	the	DET
ijtc-1105	53	7	effect	effect	NOUN
ijtc-1105	53	8	of	of	ADP
ijtc-1105	53	9	agency	agency	NOUN
ijtc-1105	53	10	costs	cost	NOUN
ijtc-1105	53	11	on	on	ADP
ijtc-1105	53	12	firm	firm	ADJ
ijtc-1105	53	13	performance	performance	NOUN
ijtc-1105	53	14	.	.	PUNCT
ijtc-1105	54	1	3	3	X
ijtc-1105	54	2	)	)	PUNCT
ijtc-1105	54	3	explore	explore	VERB
ijtc-1105	54	4	and	and	CCONJ
ijtc-1105	54	5	analyze	analyze	VERB
ijtc-1105	54	6	the	the	DET
ijtc-1105	54	7	effect	effect	NOUN
ijtc-1105	54	8	of	of	ADP
ijtc-1105	54	9	intellectual	intellectual	ADJ
ijtc-1105	54	10	capital	capital	NOUN
ijtc-1105	54	11	on	on	ADP
ijtc-1105	54	12	firm	firm	ADJ
ijtc-1105	54	13	performance	performance	NOUN
ijtc-1105	54	14	.	.	PUNCT
ijtc-1105	55	1	figure	figure	NOUN
ijtc-1105	55	2	1	1	NUM
ijtc-1105	55	3	.	.	PUNCT
ijtc-1105	55	4	research	research	NOUN
ijtc-1105	55	5	framework	framework	NOUN
ijtc-1105	55	6	source	source	NOUN
ijtc-1105	55	7	:	:	PUNCT
ijtc-1105	55	8	data	datum	NOUN
ijtc-1105	55	9	processed	process	VERB
ijtc-1105	55	10	(	(	PUNCT
ijtc-1105	55	11	2024	2024	NUM
ijtc-1105	55	12	)	)	PUNCT
ijtc-1105	55	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1105	55	14	boosting	boost	VERB
ijtc-1105	55	15	firm	firm	ADJ
ijtc-1105	55	16	performance	performance	NOUN
ijtc-1105	55	17	:	:	PUNCT
ijtc-1105	55	18	insights	insight	NOUN
ijtc-1105	55	19	from	from	ADP
ijtc-1105	55	20	the	the	DET
ijtc-1105	55	21	food	food	NOUN
ijtc-1105	55	22	&	&	CCONJ
ijtc-1105	55	23	beverage	beverage	NOUN
ijtc-1105	55	24	sector	sector	NOUN
ijtc-1105	55	25	's	's	PART
ijtc-1105	55	26	key	key	ADJ
ijtc-1105	55	27	drivers	driver	NOUN
ijtc-1105	55	28	michael	michael	PROPN
ijtc-1105	55	29	and	and	CCONJ
ijtc-1105	55	30	widjaja	widjaja	PROPN
ijtc-1105	55	31	341	341	NUM
ijtc-1105	55	32	|	|	NOUN
ijtc-1105	55	33	ilomata	ilomata	NOUN
ijtc-1105	55	34	international	international	ADJ
ijtc-1105	55	35	journal	journal	NOUN
ijtc-1105	55	36	of	of	ADP
ijtc-1105	55	37	tax	tax	PROPN
ijtc-1105	55	38	&	&	CCONJ
ijtc-1105	55	39	accounting	account	VERB
ijtc-1105	55	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1105	55	41	operating	operating	NOUN
ijtc-1105	55	42	capacity	capacity	NOUN
ijtc-1105	55	43	and	and	CCONJ
ijtc-1105	55	44	firm	firm	ADJ
ijtc-1105	55	45	performance	performance	NOUN
ijtc-1105	55	46	operating	operating	NOUN
ijtc-1105	55	47	capacity	capacity	NOUN
ijtc-1105	55	48	refers	refer	VERB
ijtc-1105	55	49	to	to	ADP
ijtc-1105	55	50	the	the	DET
ijtc-1105	55	51	maximum	maximum	ADJ
ijtc-1105	55	52	production	production	NOUN
ijtc-1105	55	53	level	level	NOUN
ijtc-1105	55	54	that	that	SCONJ
ijtc-1105	55	55	a	a	DET
ijtc-1105	55	56	company	company	NOUN
ijtc-1105	55	57	can	can	AUX
ijtc-1105	55	58	achieve	achieve	VERB
ijtc-1105	55	59	in	in	ADP
ijtc-1105	55	60	a	a	DET
ijtc-1105	55	61	certain	certain	ADJ
ijtc-1105	55	62	period	period	NOUN
ijtc-1105	55	63	(	(	PUNCT
ijtc-1105	55	64	lim	lim	PROPN
ijtc-1105	55	65	,	,	PUNCT
ijtc-1105	55	66	1977	1977	NUM
ijtc-1105	55	67	)	)	PUNCT
ijtc-1105	55	68	.	.	PUNCT
ijtc-1105	56	1	increasing	increase	VERB
ijtc-1105	56	2	operating	operating	NOUN
ijtc-1105	56	3	capacity	capacity	NOUN
ijtc-1105	56	4	can	can	AUX
ijtc-1105	56	5	have	have	VERB
ijtc-1105	56	6	a	a	DET
ijtc-1105	56	7	positive	positive	ADJ
ijtc-1105	56	8	impact	impact	NOUN
ijtc-1105	56	9	on	on	ADP
ijtc-1105	56	10	company	company	NOUN
ijtc-1105	56	11	performance	performance	NOUN
ijtc-1105	56	12	in	in	ADP
ijtc-1105	56	13	the	the	DET
ijtc-1105	56	14	food	food	NOUN
ijtc-1105	56	15	and	and	CCONJ
ijtc-1105	56	16	beverage	beverage	NOUN
ijtc-1105	56	17	industry	industry	NOUN
ijtc-1105	56	18	.	.	PUNCT
ijtc-1105	57	1	one	one	NUM
ijtc-1105	57	2	of	of	ADP
ijtc-1105	57	3	the	the	DET
ijtc-1105	57	4	direct	direct	ADJ
ijtc-1105	57	5	effects	effect	NOUN
ijtc-1105	57	6	of	of	ADP
ijtc-1105	57	7	increasing	increase	VERB
ijtc-1105	57	8	operating	operating	NOUN
ijtc-1105	57	9	capacity	capacity	NOUN
ijtc-1105	57	10	is	be	AUX
ijtc-1105	57	11	an	an	DET
ijtc-1105	57	12	increase	increase	NOUN
ijtc-1105	57	13	in	in	ADP
ijtc-1105	57	14	production	production	NOUN
ijtc-1105	57	15	volume	volume	NOUN
ijtc-1105	57	16	.	.	PUNCT
ijtc-1105	58	1	by	by	ADP
ijtc-1105	58	2	having	have	VERB
ijtc-1105	58	3	a	a	DET
ijtc-1105	58	4	larger	large	ADJ
ijtc-1105	58	5	production	production	NOUN
ijtc-1105	58	6	capacity	capacity	NOUN
ijtc-1105	58	7	,	,	PUNCT
ijtc-1105	58	8	companies	company	NOUN
ijtc-1105	58	9	can	can	AUX
ijtc-1105	58	10	produce	produce	VERB
ijtc-1105	58	11	more	more	ADJ
ijtc-1105	58	12	products	product	NOUN
ijtc-1105	58	13	at	at	ADP
ijtc-1105	58	14	the	the	DET
ijtc-1105	58	15	same	same	ADJ
ijtc-1105	58	16	time	time	NOUN
ijtc-1105	58	17	.	.	PUNCT
ijtc-1105	59	1	this	this	PRON
ijtc-1105	59	2	can	can	AUX
ijtc-1105	59	3	increase	increase	VERB
ijtc-1105	59	4	the	the	DET
ijtc-1105	59	5	company	company	NOUN
ijtc-1105	59	6	's	's	PART
ijtc-1105	59	7	sales	sale	NOUN
ijtc-1105	59	8	and	and	CCONJ
ijtc-1105	59	9	revenue	revenue	NOUN
ijtc-1105	59	10	,	,	PUNCT
ijtc-1105	59	11	as	as	ADV
ijtc-1105	59	12	well	well	ADV
ijtc-1105	59	13	as	as	ADP
ijtc-1105	59	14	expand	expand	VERB
ijtc-1105	59	15	market	market	NOUN
ijtc-1105	59	16	share	share	NOUN
ijtc-1105	59	17	.	.	PUNCT
ijtc-1105	60	1	in	in	ADP
ijtc-1105	60	2	addition	addition	NOUN
ijtc-1105	60	3	,	,	PUNCT
ijtc-1105	60	4	increasing	increase	VERB
ijtc-1105	60	5	operating	operating	NOUN
ijtc-1105	60	6	capacity	capacity	NOUN
ijtc-1105	60	7	can	can	AUX
ijtc-1105	60	8	also	also	ADV
ijtc-1105	60	9	have	have	VERB
ijtc-1105	60	10	a	a	DET
ijtc-1105	60	11	positive	positive	ADJ
ijtc-1105	60	12	impact	impact	NOUN
ijtc-1105	60	13	on	on	ADP
ijtc-1105	60	14	production	production	NOUN
ijtc-1105	60	15	efficiency	efficiency	NOUN
ijtc-1105	60	16	(	(	PUNCT
ijtc-1105	60	17	jonathan	jonathan	PROPN
ijtc-1105	60	18	&	&	CCONJ
ijtc-1105	60	19	militina	militina	PROPN
ijtc-1105	60	20	,	,	PUNCT
ijtc-1105	60	21	2019	2019	NUM
ijtc-1105	60	22	;	;	PUNCT
ijtc-1105	60	23	ratmayanti	ratmayanti	PROPN
ijtc-1105	60	24	&	&	CCONJ
ijtc-1105	60	25	suaryana	suaryana	PROPN
ijtc-1105	60	26	,	,	PUNCT
ijtc-1105	60	27	2021	2021	NUM
ijtc-1105	60	28	)	)	PUNCT
ijtc-1105	60	29	.	.	PUNCT
ijtc-1105	61	1	by	by	ADP
ijtc-1105	61	2	increasing	increase	VERB
ijtc-1105	61	3	operating	operating	NOUN
ijtc-1105	61	4	capacity	capacity	NOUN
ijtc-1105	61	5	,	,	PUNCT
ijtc-1105	61	6	companies	company	NOUN
ijtc-1105	61	7	can	can	AUX
ijtc-1105	61	8	optimize	optimize	VERB
ijtc-1105	61	9	the	the	DET
ijtc-1105	61	10	use	use	NOUN
ijtc-1105	61	11	of	of	ADP
ijtc-1105	61	12	existing	exist	VERB
ijtc-1105	61	13	resources	resource	NOUN
ijtc-1105	61	14	,	,	PUNCT
ijtc-1105	61	15	including	include	VERB
ijtc-1105	61	16	labor	labor	NOUN
ijtc-1105	61	17	,	,	PUNCT
ijtc-1105	61	18	raw	raw	ADJ
ijtc-1105	61	19	materials	material	NOUN
ijtc-1105	61	20	,	,	PUNCT
ijtc-1105	61	21	and	and	CCONJ
ijtc-1105	61	22	production	production	NOUN
ijtc-1105	61	23	facilities	facility	NOUN
ijtc-1105	61	24	.	.	PUNCT
ijtc-1105	62	1	this	this	PRON
ijtc-1105	62	2	can	can	AUX
ijtc-1105	62	3	reduce	reduce	VERB
ijtc-1105	62	4	production	production	NOUN
ijtc-1105	62	5	costs	cost	NOUN
ijtc-1105	62	6	per	per	ADP
ijtc-1105	62	7	unit	unit	NOUN
ijtc-1105	62	8	of	of	ADP
ijtc-1105	62	9	product	product	NOUN
ijtc-1105	62	10	and	and	CCONJ
ijtc-1105	62	11	increase	increase	VERB
ijtc-1105	62	12	company	company	NOUN
ijtc-1105	62	13	profitability	profitability	NOUN
ijtc-1105	62	14	(	(	PUNCT
ijtc-1105	62	15	dekkers	dekker	NOUN
ijtc-1105	62	16	&	&	CCONJ
ijtc-1105	62	17	kanapathy	kanapathy	PROPN
ijtc-1105	62	18	,	,	PUNCT
ijtc-1105	62	19	2012	2012	NUM
ijtc-1105	62	20	;	;	PUNCT
ijtc-1105	62	21	hamdani	hamdani	X
ijtc-1105	62	22	et	et	PROPN
ijtc-1105	62	23	al	al	PROPN
ijtc-1105	62	24	.	.	PROPN
ijtc-1105	62	25	,	,	PUNCT
ijtc-1105	62	26	2020	2020	NUM
ijtc-1105	62	27	)	)	PUNCT
ijtc-1105	62	28	.	.	PUNCT
ijtc-1105	63	1	in	in	ADP
ijtc-1105	63	2	addition	addition	NOUN
ijtc-1105	63	3	,	,	PUNCT
ijtc-1105	63	4	increasing	increase	VERB
ijtc-1105	63	5	operating	operating	NOUN
ijtc-1105	63	6	capacity	capacity	NOUN
ijtc-1105	63	7	can	can	AUX
ijtc-1105	63	8	also	also	ADV
ijtc-1105	63	9	increase	increase	VERB
ijtc-1105	63	10	the	the	DET
ijtc-1105	63	11	company	company	NOUN
ijtc-1105	63	12	's	's	PART
ijtc-1105	63	13	flexibility	flexibility	NOUN
ijtc-1105	63	14	in	in	ADP
ijtc-1105	63	15	dealing	deal	VERB
ijtc-1105	63	16	with	with	ADP
ijtc-1105	63	17	fluctuating	fluctuate	VERB
ijtc-1105	63	18	market	market	NOUN
ijtc-1105	63	19	demand	demand	NOUN
ijtc-1105	63	20	.	.	PUNCT
ijtc-1105	64	1	with	with	ADP
ijtc-1105	64	2	greater	great	ADJ
ijtc-1105	64	3	production	production	NOUN
ijtc-1105	64	4	capacity	capacity	NOUN
ijtc-1105	64	5	,	,	PUNCT
ijtc-1105	64	6	companies	company	NOUN
ijtc-1105	64	7	can	can	AUX
ijtc-1105	64	8	quickly	quickly	ADV
ijtc-1105	64	9	adjust	adjust	VERB
ijtc-1105	64	10	production	production	NOUN
ijtc-1105	64	11	volumes	volume	NOUN
ijtc-1105	64	12	according	accord	VERB
ijtc-1105	64	13	to	to	ADP
ijtc-1105	64	14	consumer	consumer	NOUN
ijtc-1105	64	15	demand	demand	NOUN
ijtc-1105	64	16	.	.	PUNCT
ijtc-1105	65	1	thus	thus	ADV
ijtc-1105	65	2	,	,	PUNCT
ijtc-1105	65	3	companies	company	NOUN
ijtc-1105	65	4	can	can	AUX
ijtc-1105	65	5	avoid	avoid	VERB
ijtc-1105	65	6	stock	stock	NOUN
ijtc-1105	65	7	shortages	shortage	NOUN
ijtc-1105	65	8	when	when	SCONJ
ijtc-1105	65	9	demand	demand	NOUN
ijtc-1105	65	10	increases	increase	VERB
ijtc-1105	65	11	and	and	CCONJ
ijtc-1105	65	12	avoid	avoid	VERB
ijtc-1105	65	13	inventory	inventory	NOUN
ijtc-1105	65	14	surpluses	surplus	NOUN
ijtc-1105	65	15	when	when	SCONJ
ijtc-1105	65	16	demand	demand	NOUN
ijtc-1105	65	17	decreases	decrease	NOUN
ijtc-1105	65	18	(	(	PUNCT
ijtc-1105	65	19	bish	bish	NOUN
ijtc-1105	65	20	&	&	CCONJ
ijtc-1105	65	21	suwandechochai	suwandechochai	PROPN
ijtc-1105	65	22	,	,	PUNCT
ijtc-1105	65	23	2010	2010	NUM
ijtc-1105	65	24	;	;	PUNCT
ijtc-1105	65	25	handiwibowo	handiwibowo	PROPN
ijtc-1105	65	26	et	et	PROPN
ijtc-1105	65	27	al	al	PROPN
ijtc-1105	65	28	.	.	PROPN
ijtc-1105	65	29	,	,	PUNCT
ijtc-1105	65	30	2021	2021	NUM
ijtc-1105	65	31	)	)	PUNCT
ijtc-1105	65	32	.	.	PUNCT
ijtc-1105	66	1	increasing	increase	VERB
ijtc-1105	66	2	operating	operating	NOUN
ijtc-1105	66	3	capacity	capacity	NOUN
ijtc-1105	66	4	can	can	AUX
ijtc-1105	66	5	also	also	ADV
ijtc-1105	66	6	have	have	VERB
ijtc-1105	66	7	a	a	DET
ijtc-1105	66	8	positive	positive	ADJ
ijtc-1105	66	9	impact	impact	NOUN
ijtc-1105	66	10	on	on	ADP
ijtc-1105	66	11	the	the	DET
ijtc-1105	66	12	quality	quality	NOUN
ijtc-1105	66	13	of	of	ADP
ijtc-1105	66	14	products	product	NOUN
ijtc-1105	66	15	and	and	CCONJ
ijtc-1105	66	16	services	service	NOUN
ijtc-1105	66	17	offered	offer	VERB
ijtc-1105	66	18	by	by	ADP
ijtc-1105	66	19	the	the	DET
ijtc-1105	66	20	company	company	NOUN
ijtc-1105	66	21	.	.	PUNCT
ijtc-1105	67	1	with	with	ADP
ijtc-1105	67	2	greater	great	ADJ
ijtc-1105	67	3	production	production	NOUN
ijtc-1105	67	4	capacity	capacity	NOUN
ijtc-1105	67	5	,	,	PUNCT
ijtc-1105	67	6	the	the	DET
ijtc-1105	67	7	company	company	NOUN
ijtc-1105	67	8	can	can	AUX
ijtc-1105	67	9	allocate	allocate	VERB
ijtc-1105	67	10	sufficient	sufficient	ADJ
ijtc-1105	67	11	resources	resource	NOUN
ijtc-1105	67	12	to	to	PART
ijtc-1105	67	13	maintain	maintain	VERB
ijtc-1105	67	14	and	and	CCONJ
ijtc-1105	67	15	improve	improve	VERB
ijtc-1105	67	16	product	product	NOUN
ijtc-1105	67	17	quality	quality	NOUN
ijtc-1105	67	18	and	and	CCONJ
ijtc-1105	67	19	increase	increase	VERB
ijtc-1105	67	20	the	the	DET
ijtc-1105	67	21	level	level	NOUN
ijtc-1105	67	22	of	of	ADP
ijtc-1105	67	23	customer	customer	NOUN
ijtc-1105	67	24	satisfaction	satisfaction	NOUN
ijtc-1105	67	25	(	(	PUNCT
ijtc-1105	67	26	handiwibowo	handiwibowo	PROPN
ijtc-1105	67	27	et	et	PROPN
ijtc-1105	67	28	al	al	PROPN
ijtc-1105	67	29	.	.	PROPN
ijtc-1105	67	30	,	,	PUNCT
ijtc-1105	67	31	2021	2021	NUM
ijtc-1105	67	32	;	;	PUNCT
ijtc-1105	67	33	nurbismi	nurbismi	PROPN
ijtc-1105	67	34	&	&	CCONJ
ijtc-1105	67	35	gunawan	gunawan	PROPN
ijtc-1105	67	36	,	,	PUNCT
ijtc-1105	67	37	2019	2019	NUM
ijtc-1105	67	38	)	)	PUNCT
ijtc-1105	67	39	.	.	PUNCT
ijtc-1105	68	1	h1	h1	PROPN
ijtc-1105	68	2	:	:	PUNCT
ijtc-1105	68	3	operating	operate	VERB
ijtc-1105	68	4	capacity	capacity	NOUN
ijtc-1105	68	5	significantly	significantly	ADV
ijtc-1105	68	6	effect	effect	VERB
ijtc-1105	68	7	firm	firm	ADJ
ijtc-1105	68	8	performance	performance	NOUN
ijtc-1105	68	9	agency	agency	NOUN
ijtc-1105	68	10	cost	cost	NOUN
ijtc-1105	68	11	and	and	CCONJ
ijtc-1105	68	12	firm	firm	ADJ
ijtc-1105	68	13	performance	performance	NOUN
ijtc-1105	68	14	the	the	DET
ijtc-1105	68	15	agency	agency	NOUN
ijtc-1105	68	16	costs	cost	NOUN
ijtc-1105	68	17	refer	refer	VERB
ijtc-1105	68	18	to	to	ADP
ijtc-1105	68	19	the	the	DET
ijtc-1105	68	20	expenses	expense	NOUN
ijtc-1105	68	21	incurred	incur	VERB
ijtc-1105	68	22	by	by	ADP
ijtc-1105	68	23	a	a	DET
ijtc-1105	68	24	company	company	NOUN
ijtc-1105	68	25	in	in	ADP
ijtc-1105	68	26	order	order	NOUN
ijtc-1105	68	27	to	to	PART
ijtc-1105	68	28	mitigate	mitigate	VERB
ijtc-1105	68	29	conflicts	conflict	NOUN
ijtc-1105	68	30	of	of	ADP
ijtc-1105	68	31	interest	interest	NOUN
ijtc-1105	68	32	between	between	ADP
ijtc-1105	68	33	its	its	PRON
ijtc-1105	68	34	managers	manager	NOUN
ijtc-1105	68	35	(	(	PUNCT
ijtc-1105	68	36	agents	agent	NOUN
ijtc-1105	68	37	)	)	PUNCT
ijtc-1105	68	38	and	and	CCONJ
ijtc-1105	68	39	shareholders	shareholder	NOUN
ijtc-1105	68	40	(	(	PUNCT
ijtc-1105	68	41	principals	principal	NOUN
ijtc-1105	68	42	)	)	PUNCT
ijtc-1105	68	43	,	,	PUNCT
ijtc-1105	68	44	which	which	PRON
ijtc-1105	68	45	arise	arise	VERB
ijtc-1105	68	46	due	due	ADP
ijtc-1105	68	47	to	to	ADP
ijtc-1105	68	48	the	the	DET
ijtc-1105	68	49	separation	separation	NOUN
ijtc-1105	68	50	of	of	ADP
ijtc-1105	68	51	management	management	NOUN
ijtc-1105	68	52	from	from	ADP
ijtc-1105	68	53	ownership	ownership	NOUN
ijtc-1105	68	54	(	(	PUNCT
ijtc-1105	68	55	jensen	jensen	PROPN
ijtc-1105	68	56	&	&	CCONJ
ijtc-1105	68	57	meckling	meckling	PROPN
ijtc-1105	68	58	,	,	PUNCT
ijtc-1105	68	59	1976	1976	NUM
ijtc-1105	68	60	)	)	PUNCT
ijtc-1105	68	61	.	.	PUNCT
ijtc-1105	69	1	in	in	ADP
ijtc-1105	69	2	the	the	DET
ijtc-1105	69	3	context	context	NOUN
ijtc-1105	69	4	of	of	ADP
ijtc-1105	69	5	the	the	DET
ijtc-1105	69	6	food	food	NOUN
ijtc-1105	69	7	and	and	CCONJ
ijtc-1105	69	8	beverage	beverage	NOUN
ijtc-1105	69	9	industry	industry	NOUN
ijtc-1105	69	10	,	,	PUNCT
ijtc-1105	69	11	agency	agency	NOUN
ijtc-1105	69	12	costs	cost	NOUN
ijtc-1105	69	13	can	can	AUX
ijtc-1105	69	14	have	have	VERB
ijtc-1105	69	15	a	a	DET
ijtc-1105	69	16	significant	significant	ADJ
ijtc-1105	69	17	impact	impact	NOUN
ijtc-1105	69	18	on	on	ADP
ijtc-1105	69	19	companies	company	NOUN
ijtc-1105	69	20	'	'	PART
ijtc-1105	69	21	performance	performance	NOUN
ijtc-1105	69	22	.	.	PUNCT
ijtc-1105	70	1	these	these	DET
ijtc-1105	70	2	costs	cost	NOUN
ijtc-1105	70	3	can	can	AUX
ijtc-1105	70	4	arise	arise	VERB
ijtc-1105	70	5	from	from	ADP
ijtc-1105	70	6	various	various	ADJ
ijtc-1105	70	7	sources	source	NOUN
ijtc-1105	70	8	,	,	PUNCT
ijtc-1105	70	9	such	such	ADJ
ijtc-1105	70	10	as	as	ADP
ijtc-1105	70	11	monitoring	monitoring	NOUN
ijtc-1105	70	12	and	and	CCONJ
ijtc-1105	70	13	control	control	NOUN
ijtc-1105	70	14	mechanisms	mechanism	NOUN
ijtc-1105	70	15	,	,	PUNCT
ijtc-1105	70	16	managerial	managerial	ADJ
ijtc-1105	70	17	opportunism	opportunism	NOUN
ijtc-1105	70	18	,	,	PUNCT
ijtc-1105	70	19	and	and	CCONJ
ijtc-1105	70	20	information	information	NOUN
ijtc-1105	70	21	asymmetry	asymmetry	NOUN
ijtc-1105	70	22	.	.	PUNCT
ijtc-1105	71	1	the	the	DET
ijtc-1105	71	2	size	size	NOUN
ijtc-1105	71	3	of	of	ADP
ijtc-1105	71	4	the	the	DET
ijtc-1105	71	5	company	company	NOUN
ijtc-1105	71	6	plays	play	VERB
ijtc-1105	71	7	a	a	DET
ijtc-1105	71	8	crucial	crucial	ADJ
ijtc-1105	71	9	role	role	NOUN
ijtc-1105	71	10	in	in	ADP
ijtc-1105	71	11	determining	determine	VERB
ijtc-1105	71	12	the	the	DET
ijtc-1105	71	13	level	level	NOUN
ijtc-1105	71	14	of	of	ADP
ijtc-1105	71	15	agency	agency	NOUN
ijtc-1105	71	16	costs	cost	NOUN
ijtc-1105	71	17	(	(	PUNCT
ijtc-1105	71	18	dalton	dalton	PROPN
ijtc-1105	71	19	et	et	PROPN
ijtc-1105	71	20	al	al	PROPN
ijtc-1105	71	21	.	.	PROPN
ijtc-1105	71	22	,	,	PUNCT
ijtc-1105	71	23	2007	2007	NUM
ijtc-1105	71	24	;	;	PUNCT
ijtc-1105	71	25	li	li	PROPN
ijtc-1105	71	26	,	,	PUNCT
ijtc-1105	71	27	2020	2020	NUM
ijtc-1105	71	28	)	)	PUNCT
ijtc-1105	71	29	.	.	PUNCT
ijtc-1105	72	1	larger	large	ADJ
ijtc-1105	72	2	firms	firm	NOUN
ijtc-1105	72	3	tend	tend	VERB
ijtc-1105	72	4	to	to	PART
ijtc-1105	72	5	have	have	VERB
ijtc-1105	72	6	higher	high	ADJ
ijtc-1105	72	7	agency	agency	NOUN
ijtc-1105	72	8	costs	cost	NOUN
ijtc-1105	72	9	due	due	ADP
ijtc-1105	72	10	to	to	ADP
ijtc-1105	72	11	the	the	DET
ijtc-1105	72	12	greater	great	ADJ
ijtc-1105	72	13	separation	separation	NOUN
ijtc-1105	72	14	of	of	ADP
ijtc-1105	72	15	management	management	NOUN
ijtc-1105	72	16	from	from	ADP
ijtc-1105	72	17	ownership	ownership	NOUN
ijtc-1105	72	18	.	.	PUNCT
ijtc-1105	73	1	these	these	DET
ijtc-1105	73	2	costs	cost	NOUN
ijtc-1105	73	3	can	can	AUX
ijtc-1105	73	4	result	result	VERB
ijtc-1105	73	5	in	in	ADP
ijtc-1105	73	6	a	a	DET
ijtc-1105	73	7	decrease	decrease	NOUN
ijtc-1105	73	8	in	in	ADP
ijtc-1105	73	9	the	the	DET
ijtc-1105	73	10	company	company	NOUN
ijtc-1105	73	11	's	's	PART
ijtc-1105	73	12	overall	overall	ADJ
ijtc-1105	73	13	performance	performance	NOUN
ijtc-1105	73	14	(	(	PUNCT
ijtc-1105	73	15	ferris	ferris	PROPN
ijtc-1105	73	16	&	&	CCONJ
ijtc-1105	73	17	yan	yan	PROPN
ijtc-1105	73	18	,	,	PUNCT
ijtc-1105	73	19	2009	2009	NUM
ijtc-1105	73	20	;	;	PUNCT
ijtc-1105	73	21	grashuis	grashuis	NOUN
ijtc-1105	73	22	,	,	PUNCT
ijtc-1105	73	23	2020	2020	NUM
ijtc-1105	73	24	)	)	PUNCT
ijtc-1105	73	25	.	.	PUNCT
ijtc-1105	74	1	one	one	NUM
ijtc-1105	74	2	way	way	NOUN
ijtc-1105	74	3	to	to	PART
ijtc-1105	74	4	mitigate	mitigate	VERB
ijtc-1105	74	5	agency	agency	NOUN
ijtc-1105	74	6	costs	cost	NOUN
ijtc-1105	74	7	in	in	ADP
ijtc-1105	74	8	larger	large	ADJ
ijtc-1105	74	9	firms	firm	NOUN
ijtc-1105	74	10	is	be	AUX
ijtc-1105	74	11	through	through	ADP
ijtc-1105	74	12	increased	increase	VERB
ijtc-1105	74	13	information	information	NOUN
ijtc-1105	74	14	disclosure	disclosure	NOUN
ijtc-1105	74	15	(	(	PUNCT
ijtc-1105	74	16	boateng	boateng	PROPN
ijtc-1105	74	17	et	et	PROPN
ijtc-1105	74	18	al	al	PROPN
ijtc-1105	74	19	.	.	PROPN
ijtc-1105	74	20	,	,	PUNCT
ijtc-1105	74	21	2022	2022	NUM
ijtc-1105	74	22	)	)	PUNCT
ijtc-1105	74	23	.	.	PUNCT
ijtc-1105	75	1	by	by	ADP
ijtc-1105	75	2	providing	provide	VERB
ijtc-1105	75	3	more	more	ADJ
ijtc-1105	75	4	information	information	NOUN
ijtc-1105	75	5	to	to	ADP
ijtc-1105	75	6	shareholders	shareholder	NOUN
ijtc-1105	75	7	and	and	CCONJ
ijtc-1105	75	8	stakeholders	stakeholder	NOUN
ijtc-1105	75	9	,	,	PUNCT
ijtc-1105	75	10	companies	company	NOUN
ijtc-1105	75	11	can	can	AUX
ijtc-1105	75	12	reduce	reduce	VERB
ijtc-1105	75	13	information	information	NOUN
ijtc-1105	75	14	asymmetry	asymmetry	NOUN
ijtc-1105	75	15	and	and	CCONJ
ijtc-1105	75	16	improve	improve	VERB
ijtc-1105	75	17	transparency	transparency	NOUN
ijtc-1105	75	18	,	,	PUNCT
ijtc-1105	75	19	which	which	PRON
ijtc-1105	75	20	in	in	ADP
ijtc-1105	75	21	turn	turn	NOUN
ijtc-1105	75	22	can	can	AUX
ijtc-1105	75	23	help	help	VERB
ijtc-1105	75	24	align	align	VERB
ijtc-1105	75	25	the	the	DET
ijtc-1105	75	26	interests	interest	NOUN
ijtc-1105	75	27	of	of	ADP
ijtc-1105	75	28	managers	manager	NOUN
ijtc-1105	75	29	with	with	ADP
ijtc-1105	75	30	the	the	DET
ijtc-1105	75	31	owners	owner	NOUN
ijtc-1105	75	32	and	and	CCONJ
ijtc-1105	75	33	shareholders	shareholder	NOUN
ijtc-1105	75	34	(	(	PUNCT
ijtc-1105	75	35	cadot	cadot	NOUN
ijtc-1105	75	36	,	,	PUNCT
ijtc-1105	75	37	2015	2015	NUM
ijtc-1105	75	38	;	;	PUNCT
ijtc-1105	75	39	khuyen	khuyen	NOUN
ijtc-1105	75	40	,	,	PUNCT
ijtc-1105	75	41	2021	2021	NUM
ijtc-1105	75	42	)	)	PUNCT
ijtc-1105	75	43	.	.	PUNCT
ijtc-1105	76	1	additionally	additionally	ADV
ijtc-1105	76	2	,	,	PUNCT
ijtc-1105	76	3	highly	highly	ADV
ijtc-1105	76	4	leveraged	leveraged	ADJ
ijtc-1105	76	5	firms	firm	NOUN
ijtc-1105	76	6	may	may	AUX
ijtc-1105	76	7	face	face	VERB
ijtc-1105	76	8	higher	high	ADJ
ijtc-1105	76	9	agency	agency	NOUN
ijtc-1105	76	10	costs	cost	NOUN
ijtc-1105	76	11	due	due	ADJ
ijtc-1105	76	12	to	to	ADP
ijtc-1105	76	13	increased	increase	VERB
ijtc-1105	76	14	auditing	auditing	NOUN
ijtc-1105	76	15	fees	fee	NOUN
ijtc-1105	76	16	.	.	PUNCT
ijtc-1105	77	1	as	as	ADP
ijtc-1105	77	2	a	a	DET
ijtc-1105	77	3	result	result	NOUN
ijtc-1105	77	4	,	,	PUNCT
ijtc-1105	77	5	such	such	ADJ
ijtc-1105	77	6	firms	firm	NOUN
ijtc-1105	77	7	need	need	VERB
ijtc-1105	77	8	to	to	PART
ijtc-1105	77	9	disclose	disclose	VERB
ijtc-1105	77	10	more	more	ADJ
ijtc-1105	77	11	information	information	NOUN
ijtc-1105	77	12	in	in	ADP
ijtc-1105	77	13	their	their	PRON
ijtc-1105	77	14	annual	annual	ADJ
ijtc-1105	77	15	reports	report	NOUN
ijtc-1105	77	16	as	as	ADP
ijtc-1105	77	17	a	a	DET
ijtc-1105	77	18	means	means	NOUN
ijtc-1105	77	19	of	of	ADP
ijtc-1105	77	20	reducing	reduce	VERB
ijtc-1105	77	21	these	these	DET
ijtc-1105	77	22	costs	cost	NOUN
ijtc-1105	77	23	.	.	PUNCT
ijtc-1105	78	1	this	this	PRON
ijtc-1105	78	2	can	can	AUX
ijtc-1105	78	3	help	help	VERB
ijtc-1105	78	4	enhance	enhance	VERB
ijtc-1105	78	5	accountability	accountability	NOUN
ijtc-1105	78	6	and	and	CCONJ
ijtc-1105	78	7	reduce	reduce	VERB
ijtc-1105	78	8	the	the	DET
ijtc-1105	78	9	agency	agency	NOUN
ijtc-1105	78	10	costs	cost	NOUN
ijtc-1105	78	11	associated	associate	VERB
ijtc-1105	78	12	with	with	ADP
ijtc-1105	78	13	managerial	managerial	ADJ
ijtc-1105	78	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1105	78	15	boosting	boost	VERB
ijtc-1105	78	16	firm	firm	ADJ
ijtc-1105	78	17	performance	performance	NOUN
ijtc-1105	78	18	:	:	PUNCT
ijtc-1105	78	19	insights	insight	NOUN
ijtc-1105	78	20	from	from	ADP
ijtc-1105	78	21	the	the	DET
ijtc-1105	78	22	food	food	NOUN
ijtc-1105	78	23	&	&	CCONJ
ijtc-1105	78	24	beverage	beverage	NOUN
ijtc-1105	78	25	sector	sector	NOUN
ijtc-1105	78	26	's	's	PART
ijtc-1105	78	27	key	key	ADJ
ijtc-1105	78	28	drivers	driver	NOUN
ijtc-1105	78	29	michael	michael	PROPN
ijtc-1105	78	30	and	and	CCONJ
ijtc-1105	78	31	widjaja	widjaja	PROPN
ijtc-1105	78	32	342	342	NUM
ijtc-1105	78	33	|	|	ADV
ijtc-1105	78	34	ilomata	ilomata	PROPN
ijtc-1105	78	35	international	international	ADJ
ijtc-1105	78	36	journal	journal	NOUN
ijtc-1105	78	37	of	of	ADP
ijtc-1105	78	38	tax	tax	PROPN
ijtc-1105	78	39	&	&	CCONJ
ijtc-1105	78	40	accounting	account	VERB
ijtc-1105	78	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1105	78	42	opportunism	opportunism	NOUN
ijtc-1105	78	43	(	(	PUNCT
ijtc-1105	78	44	grashuis	grashuis	NOUN
ijtc-1105	78	45	,	,	PUNCT
ijtc-1105	78	46	2020	2020	NUM
ijtc-1105	78	47	)	)	PUNCT
ijtc-1105	78	48	.	.	PUNCT
ijtc-1105	79	1	furthermore	furthermore	ADV
ijtc-1105	79	2	,	,	PUNCT
ijtc-1105	79	3	the	the	DET
ijtc-1105	79	4	agency	agency	NOUN
ijtc-1105	79	5	theory	theory	NOUN
ijtc-1105	79	6	suggests	suggest	VERB
ijtc-1105	79	7	that	that	SCONJ
ijtc-1105	79	8	managers	manager	NOUN
ijtc-1105	79	9	of	of	ADP
ijtc-1105	79	10	larger	large	ADJ
ijtc-1105	79	11	and	and	CCONJ
ijtc-1105	79	12	more	more	ADV
ijtc-1105	79	13	profitable	profitable	ADJ
ijtc-1105	79	14	firms	firm	NOUN
ijtc-1105	79	15	may	may	AUX
ijtc-1105	79	16	choose	choose	VERB
ijtc-1105	79	17	to	to	PART
ijtc-1105	79	18	disclose	disclose	VERB
ijtc-1105	79	19	more	more	ADJ
ijtc-1105	79	20	information	information	NOUN
ijtc-1105	79	21	in	in	ADP
ijtc-1105	79	22	order	order	NOUN
ijtc-1105	79	23	to	to	PART
ijtc-1105	79	24	gain	gain	VERB
ijtc-1105	79	25	personal	personal	ADJ
ijtc-1105	79	26	advantages	advantage	NOUN
ijtc-1105	79	27	,	,	PUNCT
ijtc-1105	79	28	such	such	ADJ
ijtc-1105	79	29	as	as	ADP
ijtc-1105	79	30	maintaining	maintain	VERB
ijtc-1105	79	31	their	their	PRON
ijtc-1105	79	32	management	management	NOUN
ijtc-1105	79	33	position	position	NOUN
ijtc-1105	79	34	and	and	CCONJ
ijtc-1105	79	35	securing	secure	VERB
ijtc-1105	79	36	higher	high	ADJ
ijtc-1105	79	37	compensation	compensation	NOUN
ijtc-1105	79	38	(	(	PUNCT
ijtc-1105	79	39	luo	luo	PROPN
ijtc-1105	79	40	,	,	PUNCT
ijtc-1105	79	41	2010	2010	NUM
ijtc-1105	79	42	)	)	PUNCT
ijtc-1105	79	43	.	.	PUNCT
ijtc-1105	80	1	h2	h2	NOUN
ijtc-1105	80	2	:	:	PUNCT
ijtc-1105	80	3	agency	agency	NOUN
ijtc-1105	80	4	cost	cost	NOUN
ijtc-1105	80	5	significantly	significantly	ADV
ijtc-1105	80	6	effect	effect	VERB
ijtc-1105	80	7	firm	firm	ADJ
ijtc-1105	80	8	performance	performance	NOUN
ijtc-1105	80	9	intellectual	intellectual	ADJ
ijtc-1105	80	10	capital	capital	NOUN
ijtc-1105	80	11	and	and	CCONJ
ijtc-1105	80	12	firm	firm	ADJ
ijtc-1105	80	13	performance	performance	NOUN
ijtc-1105	80	14	the	the	DET
ijtc-1105	80	15	food	food	NOUN
ijtc-1105	80	16	and	and	CCONJ
ijtc-1105	80	17	beverage	beverage	NOUN
ijtc-1105	80	18	industry	industry	NOUN
ijtc-1105	80	19	is	be	AUX
ijtc-1105	80	20	facing	face	VERB
ijtc-1105	80	21	increasing	increase	VERB
ijtc-1105	80	22	pressure	pressure	NOUN
ijtc-1105	80	23	from	from	ADP
ijtc-1105	80	24	various	various	ADJ
ijtc-1105	80	25	stakeholders	stakeholder	NOUN
ijtc-1105	80	26	,	,	PUNCT
ijtc-1105	80	27	such	such	ADJ
ijtc-1105	80	28	as	as	ADP
ijtc-1105	80	29	customers	customer	NOUN
ijtc-1105	80	30	,	,	PUNCT
ijtc-1105	80	31	regulators	regulator	NOUN
ijtc-1105	80	32	,	,	PUNCT
ijtc-1105	80	33	and	and	CCONJ
ijtc-1105	80	34	environmental	environmental	ADJ
ijtc-1105	80	35	activists	activist	NOUN
ijtc-1105	80	36	,	,	PUNCT
ijtc-1105	80	37	to	to	PART
ijtc-1105	80	38	address	address	VERB
ijtc-1105	80	39	concerns	concern	NOUN
ijtc-1105	80	40	related	relate	VERB
ijtc-1105	80	41	to	to	ADP
ijtc-1105	80	42	health	health	NOUN
ijtc-1105	80	43	and	and	CCONJ
ijtc-1105	80	44	the	the	DET
ijtc-1105	80	45	environment	environment	NOUN
ijtc-1105	80	46	(	(	PUNCT
ijtc-1105	80	47	xu	xu	INTJ
ijtc-1105	80	48	et	et	PROPN
ijtc-1105	80	49	al	al	PROPN
ijtc-1105	80	50	.	.	PROPN
ijtc-1105	80	51	,	,	PUNCT
ijtc-1105	80	52	2020	2020	NUM
ijtc-1105	80	53	)	)	PUNCT
ijtc-1105	80	54	.	.	PUNCT
ijtc-1105	81	1	in	in	ADP
ijtc-1105	81	2	response	response	NOUN
ijtc-1105	81	3	to	to	ADP
ijtc-1105	81	4	these	these	DET
ijtc-1105	81	5	concerns	concern	NOUN
ijtc-1105	81	6	,	,	PUNCT
ijtc-1105	81	7	companies	company	NOUN
ijtc-1105	81	8	in	in	ADP
ijtc-1105	81	9	the	the	DET
ijtc-1105	81	10	food	food	NOUN
ijtc-1105	81	11	and	and	CCONJ
ijtc-1105	81	12	beverage	beverage	NOUN
ijtc-1105	81	13	industry	industry	NOUN
ijtc-1105	81	14	are	be	AUX
ijtc-1105	81	15	recognizing	recognize	VERB
ijtc-1105	81	16	the	the	DET
ijtc-1105	81	17	importance	importance	NOUN
ijtc-1105	81	18	of	of	ADP
ijtc-1105	81	19	intellectual	intellectual	ADJ
ijtc-1105	81	20	capital	capital	NOUN
ijtc-1105	81	21	and	and	CCONJ
ijtc-1105	81	22	its	its	PRON
ijtc-1105	81	23	impact	impact	NOUN
ijtc-1105	81	24	on	on	ADP
ijtc-1105	81	25	their	their	PRON
ijtc-1105	81	26	overall	overall	ADJ
ijtc-1105	81	27	performance	performance	NOUN
ijtc-1105	81	28	.	.	PUNCT
ijtc-1105	82	1	intellectual	intellectual	ADJ
ijtc-1105	82	2	capital	capital	NOUN
ijtc-1105	82	3	refers	refer	VERB
ijtc-1105	82	4	to	to	ADP
ijtc-1105	82	5	the	the	DET
ijtc-1105	82	6	intangible	intangible	ADJ
ijtc-1105	82	7	assets	asset	NOUN
ijtc-1105	82	8	and	and	CCONJ
ijtc-1105	82	9	knowledge	knowledge	NOUN
ijtc-1105	82	10	that	that	SCONJ
ijtc-1105	82	11	a	a	DET
ijtc-1105	82	12	company	company	NOUN
ijtc-1105	82	13	possesses	possess	VERB
ijtc-1105	82	14	,	,	PUNCT
ijtc-1105	82	15	including	include	VERB
ijtc-1105	82	16	its	its	PRON
ijtc-1105	82	17	human	human	ADJ
ijtc-1105	82	18	capital	capital	NOUN
ijtc-1105	82	19	(	(	PUNCT
ijtc-1105	82	20	employees	employee	NOUN
ijtc-1105	82	21	'	'	PART
ijtc-1105	82	22	skills	skill	NOUN
ijtc-1105	82	23	and	and	CCONJ
ijtc-1105	82	24	expertise	expertise	NOUN
ijtc-1105	82	25	)	)	PUNCT
ijtc-1105	82	26	,	,	PUNCT
ijtc-1105	82	27	structural	structural	ADJ
ijtc-1105	82	28	capital	capital	NOUN
ijtc-1105	82	29	(	(	PUNCT
ijtc-1105	82	30	the	the	DET
ijtc-1105	82	31	organization	organization	NOUN
ijtc-1105	82	32	's	's	PART
ijtc-1105	82	33	systems	system	NOUN
ijtc-1105	82	34	,	,	PUNCT
ijtc-1105	82	35	processes	process	NOUN
ijtc-1105	82	36	,	,	PUNCT
ijtc-1105	82	37	and	and	CCONJ
ijtc-1105	82	38	patents	patent	NOUN
ijtc-1105	82	39	)	)	PUNCT
ijtc-1105	82	40	,	,	PUNCT
ijtc-1105	82	41	and	and	CCONJ
ijtc-1105	82	42	relational	relational	ADJ
ijtc-1105	82	43	capital	capital	NOUN
ijtc-1105	82	44	(	(	PUNCT
ijtc-1105	82	45	relationships	relationship	NOUN
ijtc-1105	82	46	with	with	ADP
ijtc-1105	82	47	customers	customer	NOUN
ijtc-1105	82	48	,	,	PUNCT
ijtc-1105	82	49	suppliers	supplier	NOUN
ijtc-1105	82	50	,	,	PUNCT
ijtc-1105	82	51	and	and	CCONJ
ijtc-1105	82	52	stakeholders	stakeholder	NOUN
ijtc-1105	82	53	)	)	PUNCT
ijtc-1105	82	54	(	(	PUNCT
ijtc-1105	82	55	arcese	arcese	NOUN
ijtc-1105	82	56	et	et	PROPN
ijtc-1105	82	57	al	al	PROPN
ijtc-1105	82	58	.	.	PROPN
ijtc-1105	82	59	,	,	PUNCT
ijtc-1105	82	60	2015	2015	NUM
ijtc-1105	82	61	)	)	PUNCT
ijtc-1105	82	62	.	.	PUNCT
ijtc-1105	83	1	research	research	NOUN
ijtc-1105	83	2	has	have	AUX
ijtc-1105	83	3	shown	show	VERB
ijtc-1105	83	4	that	that	SCONJ
ijtc-1105	83	5	intellectual	intellectual	ADJ
ijtc-1105	83	6	capital	capital	NOUN
ijtc-1105	83	7	has	have	VERB
ijtc-1105	83	8	a	a	DET
ijtc-1105	83	9	significant	significant	ADJ
ijtc-1105	83	10	positive	positive	ADJ
ijtc-1105	83	11	influence	influence	NOUN
ijtc-1105	83	12	on	on	ADP
ijtc-1105	83	13	the	the	DET
ijtc-1105	83	14	performance	performance	NOUN
ijtc-1105	83	15	of	of	ADP
ijtc-1105	83	16	companies	company	NOUN
ijtc-1105	83	17	in	in	ADP
ijtc-1105	83	18	the	the	DET
ijtc-1105	83	19	food	food	NOUN
ijtc-1105	83	20	and	and	CCONJ
ijtc-1105	83	21	beverage	beverage	NOUN
ijtc-1105	83	22	industry	industry	NOUN
ijtc-1105	83	23	(	(	PUNCT
ijtc-1105	83	24	kurfi	kurfi	VERB
ijtc-1105	83	25	et	et	PROPN
ijtc-1105	83	26	al	al	PROPN
ijtc-1105	83	27	.	.	PROPN
ijtc-1105	83	28	,	,	PUNCT
ijtc-1105	83	29	2017	2017	NUM
ijtc-1105	83	30	)	)	PUNCT
ijtc-1105	83	31	.	.	PUNCT
ijtc-1105	84	1	firstly	firstly	ADV
ijtc-1105	84	2	,	,	PUNCT
ijtc-1105	84	3	human	human	ADJ
ijtc-1105	84	4	capital	capital	NOUN
ijtc-1105	84	5	plays	play	VERB
ijtc-1105	84	6	a	a	DET
ijtc-1105	84	7	crucial	crucial	ADJ
ijtc-1105	84	8	role	role	NOUN
ijtc-1105	84	9	in	in	ADP
ijtc-1105	84	10	the	the	DET
ijtc-1105	84	11	success	success	NOUN
ijtc-1105	84	12	of	of	ADP
ijtc-1105	84	13	food	food	NOUN
ijtc-1105	84	14	and	and	CCONJ
ijtc-1105	84	15	beverage	beverage	NOUN
ijtc-1105	84	16	companies	company	NOUN
ijtc-1105	84	17	.	.	PUNCT
ijtc-1105	85	1	a	a	DET
ijtc-1105	85	2	skilled	skilled	ADJ
ijtc-1105	85	3	and	and	CCONJ
ijtc-1105	85	4	knowledgeable	knowledgeable	ADJ
ijtc-1105	85	5	workforce	workforce	NOUN
ijtc-1105	85	6	is	be	AUX
ijtc-1105	85	7	essential	essential	ADJ
ijtc-1105	85	8	for	for	ADP
ijtc-1105	85	9	innovation	innovation	NOUN
ijtc-1105	85	10	,	,	PUNCT
ijtc-1105	85	11	product	product	NOUN
ijtc-1105	85	12	development	development	NOUN
ijtc-1105	85	13	,	,	PUNCT
ijtc-1105	85	14	and	and	CCONJ
ijtc-1105	85	15	maintaining	maintain	VERB
ijtc-1105	85	16	high	high	ADJ
ijtc-1105	85	17	-	-	PUNCT
ijtc-1105	85	18	quality	quality	NOUN
ijtc-1105	85	19	standards	standard	NOUN
ijtc-1105	85	20	in	in	ADP
ijtc-1105	85	21	the	the	DET
ijtc-1105	85	22	industry	industry	NOUN
ijtc-1105	85	23	.	.	PUNCT
ijtc-1105	86	1	employees	employee	NOUN
ijtc-1105	86	2	with	with	ADP
ijtc-1105	86	3	expertise	expertise	NOUN
ijtc-1105	86	4	in	in	ADP
ijtc-1105	86	5	specific	specific	ADJ
ijtc-1105	86	6	areas	area	NOUN
ijtc-1105	86	7	of	of	ADP
ijtc-1105	86	8	food	food	NOUN
ijtc-1105	86	9	production	production	NOUN
ijtc-1105	86	10	,	,	PUNCT
ijtc-1105	86	11	nutrition	nutrition	NOUN
ijtc-1105	86	12	,	,	PUNCT
ijtc-1105	86	13	and	and	CCONJ
ijtc-1105	86	14	sustainable	sustainable	ADJ
ijtc-1105	86	15	practices	practice	NOUN
ijtc-1105	86	16	can	can	AUX
ijtc-1105	86	17	contribute	contribute	VERB
ijtc-1105	86	18	to	to	ADP
ijtc-1105	86	19	the	the	DET
ijtc-1105	86	20	development	development	NOUN
ijtc-1105	86	21	of	of	ADP
ijtc-1105	86	22	new	new	ADJ
ijtc-1105	86	23	products	product	NOUN
ijtc-1105	86	24	that	that	PRON
ijtc-1105	86	25	meet	meet	VERB
ijtc-1105	86	26	consumer	consumer	NOUN
ijtc-1105	86	27	demands	demand	NOUN
ijtc-1105	86	28	for	for	ADP
ijtc-1105	86	29	healthier	healthy	ADJ
ijtc-1105	86	30	options	option	NOUN
ijtc-1105	86	31	.	.	PUNCT
ijtc-1105	87	1	additionally	additionally	ADV
ijtc-1105	87	2	,	,	PUNCT
ijtc-1105	87	3	employees	employee	NOUN
ijtc-1105	87	4	with	with	ADP
ijtc-1105	87	5	strong	strong	ADJ
ijtc-1105	87	6	problem	problem	NOUN
ijtc-1105	87	7	-	-	PUNCT
ijtc-1105	87	8	solving	solve	VERB
ijtc-1105	87	9	and	and	CCONJ
ijtc-1105	87	10	decision	decision	NOUN
ijtc-1105	87	11	-	-	PUNCT
ijtc-1105	87	12	making	making	NOUN
ijtc-1105	87	13	skills	skill	NOUN
ijtc-1105	87	14	can	can	AUX
ijtc-1105	87	15	help	help	VERB
ijtc-1105	87	16	companies	company	NOUN
ijtc-1105	87	17	navigate	navigate	VERB
ijtc-1105	87	18	complex	complex	ADJ
ijtc-1105	87	19	challenges	challenge	NOUN
ijtc-1105	87	20	related	relate	VERB
ijtc-1105	87	21	to	to	ADP
ijtc-1105	87	22	food	food	NOUN
ijtc-1105	87	23	safety	safety	NOUN
ijtc-1105	87	24	regulations	regulation	NOUN
ijtc-1105	87	25	,	,	PUNCT
ijtc-1105	87	26	supply	supply	NOUN
ijtc-1105	87	27	chain	chain	NOUN
ijtc-1105	87	28	management	management	NOUN
ijtc-1105	87	29	,	,	PUNCT
ijtc-1105	87	30	and	and	CCONJ
ijtc-1105	87	31	sustainability	sustainability	NOUN
ijtc-1105	87	32	initiatives	initiative	NOUN
ijtc-1105	87	33	(	(	PUNCT
ijtc-1105	87	34	kurfi	kurfi	VERB
ijtc-1105	87	35	et	et	PROPN
ijtc-1105	87	36	al	al	PROPN
ijtc-1105	87	37	.	.	PROPN
ijtc-1105	87	38	,	,	PUNCT
ijtc-1105	87	39	2017	2017	NUM
ijtc-1105	87	40	;	;	PUNCT
ijtc-1105	87	41	tsai	tsai	PROPN
ijtc-1105	87	42	&	&	CCONJ
ijtc-1105	87	43	mutuc	mutuc	PROPN
ijtc-1105	87	44	,	,	PUNCT
ijtc-1105	87	45	2020	2020	NUM
ijtc-1105	87	46	;	;	PUNCT
ijtc-1105	88	1	xu	xu	PROPN
ijtc-1105	88	2	et	et	PROPN
ijtc-1105	88	3	al	al	PROPN
ijtc-1105	88	4	.	.	PROPN
ijtc-1105	88	5	,	,	PUNCT
ijtc-1105	88	6	2020	2020	NUM
ijtc-1105	88	7	)	)	PUNCT
ijtc-1105	88	8	.	.	PUNCT
ijtc-1105	89	1	secondly	secondly	ADV
ijtc-1105	89	2	,	,	PUNCT
ijtc-1105	89	3	structural	structural	ADJ
ijtc-1105	89	4	capital	capital	NOUN
ijtc-1105	89	5	also	also	ADV
ijtc-1105	89	6	has	have	VERB
ijtc-1105	89	7	a	a	DET
ijtc-1105	89	8	significant	significant	ADJ
ijtc-1105	89	9	impact	impact	NOUN
ijtc-1105	89	10	on	on	ADP
ijtc-1105	89	11	the	the	DET
ijtc-1105	89	12	performance	performance	NOUN
ijtc-1105	89	13	of	of	ADP
ijtc-1105	89	14	food	food	NOUN
ijtc-1105	89	15	and	and	CCONJ
ijtc-1105	89	16	beverage	beverage	NOUN
ijtc-1105	89	17	companies	company	NOUN
ijtc-1105	89	18	.	.	PUNCT
ijtc-1105	90	1	effective	effective	ADJ
ijtc-1105	90	2	systems	system	NOUN
ijtc-1105	90	3	and	and	CCONJ
ijtc-1105	90	4	processes	process	NOUN
ijtc-1105	90	5	,	,	PUNCT
ijtc-1105	90	6	such	such	ADJ
ijtc-1105	90	7	as	as	ADP
ijtc-1105	90	8	quality	quality	NOUN
ijtc-1105	90	9	control	control	NOUN
ijtc-1105	90	10	measures	measure	NOUN
ijtc-1105	90	11	,	,	PUNCT
ijtc-1105	90	12	supply	supply	NOUN
ijtc-1105	90	13	chain	chain	NOUN
ijtc-1105	90	14	management	management	NOUN
ijtc-1105	90	15	systems	system	NOUN
ijtc-1105	90	16	,	,	PUNCT
ijtc-1105	90	17	and	and	CCONJ
ijtc-1105	90	18	research	research	NOUN
ijtc-1105	90	19	and	and	CCONJ
ijtc-1105	90	20	development	development	NOUN
ijtc-1105	90	21	capabilities	capability	NOUN
ijtc-1105	90	22	,	,	PUNCT
ijtc-1105	90	23	are	be	AUX
ijtc-1105	90	24	essential	essential	ADJ
ijtc-1105	90	25	for	for	ADP
ijtc-1105	90	26	enhancing	enhance	VERB
ijtc-1105	90	27	operational	operational	ADJ
ijtc-1105	90	28	efficiency	efficiency	NOUN
ijtc-1105	90	29	,	,	PUNCT
ijtc-1105	90	30	productivity	productivity	NOUN
ijtc-1105	90	31	,	,	PUNCT
ijtc-1105	90	32	and	and	CCONJ
ijtc-1105	90	33	innovation	innovation	NOUN
ijtc-1105	90	34	in	in	ADP
ijtc-1105	90	35	the	the	DET
ijtc-1105	90	36	industry	industry	NOUN
ijtc-1105	90	37	.	.	PUNCT
ijtc-1105	91	1	companies	company	NOUN
ijtc-1105	91	2	that	that	PRON
ijtc-1105	91	3	invest	invest	VERB
ijtc-1105	91	4	in	in	ADP
ijtc-1105	91	5	developing	develop	VERB
ijtc-1105	91	6	and	and	CCONJ
ijtc-1105	91	7	maintaining	maintain	VERB
ijtc-1105	91	8	robust	robust	ADJ
ijtc-1105	91	9	structural	structural	ADJ
ijtc-1105	91	10	capital	capital	NOUN
ijtc-1105	91	11	are	be	AUX
ijtc-1105	91	12	better	well	ADV
ijtc-1105	91	13	positioned	position	VERB
ijtc-1105	91	14	to	to	PART
ijtc-1105	91	15	adapt	adapt	VERB
ijtc-1105	91	16	to	to	ADP
ijtc-1105	91	17	changes	change	NOUN
ijtc-1105	91	18	in	in	ADP
ijtc-1105	91	19	consumer	consumer	NOUN
ijtc-1105	91	20	preferences	preference	NOUN
ijtc-1105	91	21	,	,	PUNCT
ijtc-1105	91	22	technological	technological	ADJ
ijtc-1105	91	23	advancements	advancement	NOUN
ijtc-1105	91	24	,	,	PUNCT
ijtc-1105	91	25	and	and	CCONJ
ijtc-1105	91	26	regulatory	regulatory	ADJ
ijtc-1105	91	27	requirements	requirement	NOUN
ijtc-1105	91	28	(	(	PUNCT
ijtc-1105	91	29	xu	xu	INTJ
ijtc-1105	91	30	et	et	PROPN
ijtc-1105	91	31	al	al	PROPN
ijtc-1105	91	32	.	.	PROPN
ijtc-1105	91	33	,	,	PUNCT
ijtc-1105	91	34	2020	2020	NUM
ijtc-1105	91	35	;	;	PUNCT
ijtc-1105	91	36	yanti	yanti	PROPN
ijtc-1105	91	37	&	&	CCONJ
ijtc-1105	91	38	munir	munir	PROPN
ijtc-1105	91	39	,	,	PUNCT
ijtc-1105	91	40	2021	2021	NUM
ijtc-1105	91	41	;	;	PUNCT
ijtc-1105	91	42	zhang	zhang	PROPN
ijtc-1105	91	43	et	et	PROPN
ijtc-1105	91	44	al	al	PROPN
ijtc-1105	91	45	.	.	PROPN
ijtc-1105	91	46	,	,	PUNCT
ijtc-1105	91	47	2021	2021	NUM
ijtc-1105	91	48	)	)	PUNCT
ijtc-1105	91	49	.	.	PUNCT
ijtc-1105	92	1	thirdly	thirdly	ADV
ijtc-1105	92	2	,	,	PUNCT
ijtc-1105	92	3	relational	relational	ADJ
ijtc-1105	92	4	capital	capital	NOUN
ijtc-1105	92	5	plays	play	VERB
ijtc-1105	92	6	a	a	DET
ijtc-1105	92	7	crucial	crucial	ADJ
ijtc-1105	92	8	role	role	NOUN
ijtc-1105	92	9	in	in	ADP
ijtc-1105	92	10	the	the	DET
ijtc-1105	92	11	success	success	NOUN
ijtc-1105	92	12	of	of	ADP
ijtc-1105	92	13	companies	company	NOUN
ijtc-1105	92	14	in	in	ADP
ijtc-1105	92	15	the	the	DET
ijtc-1105	92	16	food	food	NOUN
ijtc-1105	92	17	and	and	CCONJ
ijtc-1105	92	18	beverage	beverage	NOUN
ijtc-1105	92	19	industry	industry	NOUN
ijtc-1105	92	20	.	.	PUNCT
ijtc-1105	93	1	strong	strong	ADJ
ijtc-1105	93	2	relationships	relationship	NOUN
ijtc-1105	93	3	with	with	ADP
ijtc-1105	93	4	customers	customer	NOUN
ijtc-1105	93	5	,	,	PUNCT
ijtc-1105	93	6	suppliers	supplier	NOUN
ijtc-1105	93	7	,	,	PUNCT
ijtc-1105	93	8	and	and	CCONJ
ijtc-1105	93	9	stakeholders	stakeholder	NOUN
ijtc-1105	93	10	can	can	AUX
ijtc-1105	93	11	provide	provide	VERB
ijtc-1105	93	12	companies	company	NOUN
ijtc-1105	93	13	with	with	ADP
ijtc-1105	93	14	essential	essential	ADJ
ijtc-1105	93	15	market	market	NOUN
ijtc-1105	93	16	insights	insight	NOUN
ijtc-1105	93	17	,	,	PUNCT
ijtc-1105	93	18	access	access	NOUN
ijtc-1105	93	19	to	to	ADP
ijtc-1105	93	20	new	new	ADJ
ijtc-1105	93	21	distribution	distribution	NOUN
ijtc-1105	93	22	channels	channel	NOUN
ijtc-1105	93	23	,	,	PUNCT
ijtc-1105	93	24	and	and	CCONJ
ijtc-1105	93	25	opportunities	opportunity	NOUN
ijtc-1105	93	26	for	for	ADP
ijtc-1105	93	27	collaboration	collaboration	NOUN
ijtc-1105	93	28	and	and	CCONJ
ijtc-1105	93	29	partnerships	partnership	NOUN
ijtc-1105	93	30	.	.	PUNCT
ijtc-1105	94	1	additionally	additionally	ADV
ijtc-1105	94	2	,	,	PUNCT
ijtc-1105	94	3	these	these	DET
ijtc-1105	94	4	relationships	relationship	NOUN
ijtc-1105	94	5	can	can	AUX
ijtc-1105	94	6	enhance	enhance	VERB
ijtc-1105	94	7	brand	brand	NOUN
ijtc-1105	94	8	reputation	reputation	NOUN
ijtc-1105	94	9	and	and	CCONJ
ijtc-1105	94	10	customer	customer	NOUN
ijtc-1105	94	11	loyalty	loyalty	NOUN
ijtc-1105	94	12	,	,	PUNCT
ijtc-1105	94	13	leading	lead	VERB
ijtc-1105	94	14	to	to	ADP
ijtc-1105	94	15	increased	increase	VERB
ijtc-1105	94	16	sales	sale	NOUN
ijtc-1105	94	17	and	and	CCONJ
ijtc-1105	94	18	market	market	NOUN
ijtc-1105	94	19	share	share	NOUN
ijtc-1105	94	20	(	(	PUNCT
ijtc-1105	94	21	wardani	wardani	PROPN
ijtc-1105	94	22	et	et	PROPN
ijtc-1105	94	23	al	al	PROPN
ijtc-1105	94	24	.	.	PROPN
ijtc-1105	94	25	,	,	PUNCT
ijtc-1105	94	26	2019	2019	NUM
ijtc-1105	94	27	;	;	PUNCT
ijtc-1105	94	28	xiong	xiong	PROPN
ijtc-1105	94	29	et	et	PROPN
ijtc-1105	94	30	al	al	PROPN
ijtc-1105	94	31	.	.	PROPN
ijtc-1105	94	32	,	,	PUNCT
ijtc-1105	94	33	2015	2015	NUM
ijtc-1105	94	34	;	;	PUNCT
ijtc-1105	94	35	yanti	yanti	PROPN
ijtc-1105	94	36	&	&	CCONJ
ijtc-1105	94	37	munir	munir	PROPN
ijtc-1105	94	38	,	,	PUNCT
ijtc-1105	94	39	2021	2021	NUM
ijtc-1105	94	40	)	)	PUNCT
ijtc-1105	94	41	.	.	PUNCT
ijtc-1105	95	1	h3	h3	NOUN
ijtc-1105	95	2	:	:	PUNCT
ijtc-1105	95	3	intellectual	intellectual	ADJ
ijtc-1105	95	4	capital	capital	NOUN
ijtc-1105	95	5	significantly	significantly	ADV
ijtc-1105	95	6	effect	effect	VERB
ijtc-1105	95	7	on	on	ADP
ijtc-1105	95	8	firm	firm	ADJ
ijtc-1105	95	9	performance	performance	NOUN
ijtc-1105	95	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1105	95	11	boosting	boost	VERB
ijtc-1105	95	12	firm	firm	ADJ
ijtc-1105	95	13	performance	performance	NOUN
ijtc-1105	95	14	:	:	PUNCT
ijtc-1105	95	15	insights	insight	NOUN
ijtc-1105	95	16	from	from	ADP
ijtc-1105	95	17	the	the	DET
ijtc-1105	95	18	food	food	NOUN
ijtc-1105	95	19	&	&	CCONJ
ijtc-1105	95	20	beverage	beverage	NOUN
ijtc-1105	95	21	sector	sector	NOUN
ijtc-1105	95	22	's	's	PART
ijtc-1105	95	23	key	key	ADJ
ijtc-1105	95	24	drivers	driver	NOUN
ijtc-1105	95	25	michael	michael	PROPN
ijtc-1105	95	26	and	and	CCONJ
ijtc-1105	95	27	widjaja	widjaja	PROPN
ijtc-1105	95	28	343	343	NUM
ijtc-1105	95	29	|	|	ADV
ijtc-1105	95	30	ilomata	ilomata	PROPN
ijtc-1105	95	31	international	international	ADJ
ijtc-1105	95	32	journal	journal	NOUN
ijtc-1105	95	33	of	of	ADP
ijtc-1105	95	34	tax	tax	PROPN
ijtc-1105	95	35	&	&	CCONJ
ijtc-1105	95	36	accounting	accounting	PROPN
ijtc-1105	95	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1105	95	38	method	method	NOUN
ijtc-1105	95	39	this	this	DET
ijtc-1105	95	40	research	research	NOUN
ijtc-1105	95	41	is	be	AUX
ijtc-1105	95	42	associative	associative	ADJ
ijtc-1105	95	43	research	research	NOUN
ijtc-1105	95	44	with	with	ADP
ijtc-1105	95	45	a	a	DET
ijtc-1105	95	46	quantitative	quantitative	ADJ
ijtc-1105	95	47	approach	approach	NOUN
ijtc-1105	95	48	,	,	PUNCT
ijtc-1105	95	49	which	which	PRON
ijtc-1105	95	50	aims	aim	VERB
ijtc-1105	95	51	to	to	PART
ijtc-1105	95	52	find	find	VERB
ijtc-1105	95	53	out	out	ADP
ijtc-1105	95	54	the	the	DET
ijtc-1105	95	55	effect	effect	NOUN
ijtc-1105	95	56	between	between	ADP
ijtc-1105	95	57	independent	independent	ADJ
ijtc-1105	95	58	variables	variable	NOUN
ijtc-1105	95	59	(	(	PUNCT
ijtc-1105	95	60	operating	operating	NOUN
ijtc-1105	95	61	costs	cost	NOUN
ijtc-1105	95	62	,	,	PUNCT
ijtc-1105	95	63	agency	agency	NOUN
ijtc-1105	95	64	costs	cost	NOUN
ijtc-1105	95	65	,	,	PUNCT
ijtc-1105	95	66	and	and	CCONJ
ijtc-1105	95	67	intellectual	intellectual	ADJ
ijtc-1105	95	68	capital	capital	NOUN
ijtc-1105	95	69	)	)	PUNCT
ijtc-1105	95	70	on	on	ADP
ijtc-1105	95	71	the	the	DET
ijtc-1105	95	72	dependent	dependent	ADJ
ijtc-1105	95	73	variable	variable	NOUN
ijtc-1105	95	74	(	(	PUNCT
ijtc-1105	95	75	firm	firm	ADJ
ijtc-1105	95	76	performance	performance	NOUN
ijtc-1105	95	77	)	)	PUNCT
ijtc-1105	95	78	.	.	PUNCT
ijtc-1105	96	1	the	the	DET
ijtc-1105	96	2	sampling	sample	VERB
ijtc-1105	96	3	technique	technique	NOUN
ijtc-1105	96	4	used	use	VERB
ijtc-1105	96	5	in	in	ADP
ijtc-1105	96	6	this	this	DET
ijtc-1105	96	7	research	research	NOUN
ijtc-1105	96	8	is	be	AUX
ijtc-1105	96	9	nonprobability	nonprobability	NOUN
ijtc-1105	96	10	sampling	sample	VERB
ijtc-1105	96	11	with	with	ADP
ijtc-1105	96	12	convenience	convenience	NOUN
ijtc-1105	96	13	sampling	sampling	NOUN
ijtc-1105	96	14	.	.	PUNCT
ijtc-1105	97	1	this	this	DET
ijtc-1105	97	2	study	study	NOUN
ijtc-1105	97	3	uses	use	VERB
ijtc-1105	97	4	secondary	secondary	ADJ
ijtc-1105	97	5	data	datum	NOUN
ijtc-1105	97	6	,	,	PUNCT
ijtc-1105	97	7	and	and	CCONJ
ijtc-1105	97	8	the	the	DET
ijtc-1105	97	9	sample	sample	NOUN
ijtc-1105	97	10	is	be	AUX
ijtc-1105	97	11	taken	take	VERB
ijtc-1105	97	12	from	from	ADP
ijtc-1105	97	13	12	12	NUM
ijtc-1105	97	14	out	out	ADP
ijtc-1105	97	15	of	of	ADP
ijtc-1105	97	16	26	26	NUM
ijtc-1105	97	17	financial	financial	ADJ
ijtc-1105	97	18	reports	report	NOUN
ijtc-1105	97	19	from	from	ADP
ijtc-1105	97	20	food	food	NOUN
ijtc-1105	97	21	and	and	CCONJ
ijtc-1105	97	22	beverage	beverage	NOUN
ijtc-1105	97	23	sector	sector	NOUN
ijtc-1105	97	24	companies	company	NOUN
ijtc-1105	97	25	listed	list	VERB
ijtc-1105	97	26	on	on	ADP
ijtc-1105	97	27	the	the	DET
ijtc-1105	97	28	indonesia	indonesia	PROPN
ijtc-1105	97	29	stock	stock	PROPN
ijtc-1105	97	30	exchange	exchange	PROPN
ijtc-1105	97	31	.	.	PUNCT
ijtc-1105	98	1	the	the	DET
ijtc-1105	98	2	financial	financial	ADJ
ijtc-1105	98	3	statements	statement	NOUN
ijtc-1105	98	4	analyzed	analyze	VERB
ijtc-1105	98	5	are	be	AUX
ijtc-1105	98	6	for	for	ADP
ijtc-1105	98	7	the	the	DET
ijtc-1105	98	8	financial	financial	ADJ
ijtc-1105	98	9	statement	statement	NOUN
ijtc-1105	98	10	period	period	NOUN
ijtc-1105	98	11	in	in	ADP
ijtc-1105	98	12	2018	2018	NUM
ijtc-1105	98	13	-	-	SYM
ijtc-1105	98	14	2022	2022	NUM
ijtc-1105	98	15	or	or	CCONJ
ijtc-1105	98	16	as	as	ADV
ijtc-1105	98	17	many	many	ADJ
ijtc-1105	98	18	as	as	ADP
ijtc-1105	98	19	5	5	NUM
ijtc-1105	98	20	years	year	NOUN
ijtc-1105	98	21	,	,	PUNCT
ijtc-1105	98	22	so	so	CCONJ
ijtc-1105	98	23	the	the	DET
ijtc-1105	98	24	total	total	ADJ
ijtc-1105	98	25	number	number	NOUN
ijtc-1105	98	26	of	of	ADP
ijtc-1105	98	27	data	datum	NOUN
ijtc-1105	98	28	observations	observation	NOUN
ijtc-1105	98	29	is	be	AUX
ijtc-1105	98	30	60	60	NUM
ijtc-1105	98	31	.	.	PUNCT
ijtc-1105	98	32	table	table	NOUN
ijtc-1105	98	33	1	1	NUM
ijtc-1105	98	34	shows	show	VERB
ijtc-1105	98	35	the	the	DET
ijtc-1105	98	36	measurements	measurement	NOUN
ijtc-1105	98	37	used	use	VERB
ijtc-1105	98	38	in	in	ADP
ijtc-1105	98	39	each	each	DET
ijtc-1105	98	40	variable	variable	NOUN
ijtc-1105	98	41	adopted	adopt	VERB
ijtc-1105	98	42	from	from	ADP
ijtc-1105	98	43	several	several	ADJ
ijtc-1105	98	44	references	reference	NOUN
ijtc-1105	98	45	.	.	PUNCT
ijtc-1105	99	1	table	table	NOUN
ijtc-1105	99	2	1	1	NUM
ijtc-1105	99	3	.	.	PUNCT
ijtc-1105	100	1	variable	variable	ADJ
ijtc-1105	100	2	measurement	measurement	NOUN
ijtc-1105	100	3	variable	variable	ADJ
ijtc-1105	100	4	measurement	measurement	NOUN
ijtc-1105	100	5	scale	scale	NOUN
ijtc-1105	100	6	operating	operating	NOUN
ijtc-1105	100	7	cost	cost	NOUN
ijtc-1105	100	8	(	(	PUNCT
ijtc-1105	100	9	tato	tato	NOUN
ijtc-1105	100	10	)	)	PUNCT
ijtc-1105	100	11	𝑡𝑜𝑡𝑎𝑙	𝑡𝑜𝑡𝑎𝑙	NOUN
ijtc-1105	100	12	𝑠𝑎𝑙𝑒𝑠	𝑠𝑎𝑙𝑒𝑠	VERB
ijtc-1105	100	13	𝑡𝑜𝑡𝑎𝑙	𝑡𝑜𝑡𝑎𝑙	PROPN
ijtc-1105	100	14	𝑎𝑠𝑠𝑒𝑡	𝑎𝑠𝑠𝑒𝑡	VERB
ijtc-1105	100	15	ratio	ratio	NOUN
ijtc-1105	100	16	agency	agency	PROPN
ijtc-1105	100	17	cost	cost	PROPN
ijtc-1105	100	18	𝐶𝑜𝑠𝑡	𝐶𝑜𝑠𝑡	PROPN
ijtc-1105	100	19	𝑜𝑓	𝑜𝑓	ADP
ijtc-1105	100	20	𝑠𝑎𝑙𝑒𝑠	𝑠𝑎𝑙𝑒𝑠	PROPN
ijtc-1105	100	21	+	+	CCONJ
ijtc-1105	100	22	𝐴𝑑𝑚.	𝐴𝑑𝑚.	PROPN
ijtc-1105	100	23	𝑒𝑥𝑝𝑒𝑛𝑠𝑒	𝑒𝑥𝑝𝑒𝑛𝑠𝑒	ADJ
ijtc-1105	100	24	𝑡𝑜𝑡𝑎𝑙	𝑡𝑜𝑡𝑎𝑙	NOUN
ijtc-1105	100	25	𝑠𝑎𝑙𝑒𝑠	𝑠𝑎𝑙𝑒𝑠	VERB
ijtc-1105	100	26	𝑥100	𝑥100	PROPN
ijtc-1105	100	27	ratio	ratio	NOUN
ijtc-1105	100	28	intellectual	intellectual	ADJ
ijtc-1105	100	29	capital	capital	NOUN
ijtc-1105	100	30	(	(	PUNCT
ijtc-1105	100	31	vaic	vaic	ADJ
ijtc-1105	100	32	)	)	PUNCT
ijtc-1105	100	33	vaca	vaca	NOUN
ijtc-1105	100	34	+	+	CCONJ
ijtc-1105	100	35	vahu	vahu	NOUN
ijtc-1105	100	36	+	+	CCONJ
ijtc-1105	100	37	stva	stva	NOUN
ijtc-1105	100	38	ratio	ratio	NOUN
ijtc-1105	100	39	firm	firm	NOUN
ijtc-1105	100	40	performance	performance	NOUN
ijtc-1105	100	41	(	(	PUNCT
ijtc-1105	100	42	roa	roa	NOUN
ijtc-1105	100	43	)	)	PUNCT
ijtc-1105	100	44	𝑛𝑒𝑡	𝑛𝑒𝑡	PROPN
ijtc-1105	100	45	𝑝𝑟𝑜𝑓𝑖𝑡	𝑝𝑟𝑜𝑓𝑖𝑡	PROPN
ijtc-1105	100	46	𝑡𝑜𝑡𝑎𝑙	𝑡𝑜𝑡𝑎𝑙	PROPN
ijtc-1105	100	47	𝑎𝑠𝑠𝑒𝑡	𝑎𝑠𝑠𝑒𝑡	VERB
ijtc-1105	100	48	ratio	ratio	NOUN
ijtc-1105	100	49	source	source	PROPN
ijtc-1105	100	50	:	:	PUNCT
ijtc-1105	100	51	sitorus	sitorus	NOUN
ijtc-1105	100	52	and	and	CCONJ
ijtc-1105	100	53	fransiska	fransiska	NOUN
ijtc-1105	100	54	(	(	PUNCT
ijtc-1105	100	55	2023	2023	NUM
ijtc-1105	100	56	)	)	PUNCT
ijtc-1105	100	57	;	;	PUNCT
ijtc-1105	100	58	giofani	giofani	X
ijtc-1105	100	59	(	(	PUNCT
ijtc-1105	100	60	2022	2022	NUM
ijtc-1105	100	61	)	)	PUNCT
ijtc-1105	100	62	the	the	DET
ijtc-1105	100	63	data	datum	NOUN
ijtc-1105	100	64	analysis	analysis	NOUN
ijtc-1105	100	65	technique	technique	NOUN
ijtc-1105	100	66	used	use	VERB
ijtc-1105	100	67	is	be	AUX
ijtc-1105	100	68	panel	panel	NOUN
ijtc-1105	100	69	data	datum	NOUN
ijtc-1105	100	70	regression	regression	NOUN
ijtc-1105	100	71	using	use	VERB
ijtc-1105	100	72	the	the	DET
ijtc-1105	100	73	eviews	eviews	PROPN
ijtc-1105	100	74	version	version	NOUN
ijtc-1105	100	75	12	12	NUM
ijtc-1105	100	76	tool	tool	NOUN
ijtc-1105	100	77	.	.	PUNCT
ijtc-1105	101	1	before	before	SCONJ
ijtc-1105	101	2	panel	panel	NOUN
ijtc-1105	101	3	data	datum	NOUN
ijtc-1105	101	4	regression	regression	NOUN
ijtc-1105	101	5	and	and	CCONJ
ijtc-1105	101	6	hypothesis	hypothesis	NOUN
ijtc-1105	101	7	testing	testing	NOUN
ijtc-1105	101	8	are	be	AUX
ijtc-1105	101	9	carried	carry	VERB
ijtc-1105	101	10	out	out	ADP
ijtc-1105	101	11	,	,	PUNCT
ijtc-1105	101	12	model	model	NOUN
ijtc-1105	101	13	selection	selection	NOUN
ijtc-1105	101	14	testing	testing	NOUN
ijtc-1105	101	15	starting	start	VERB
ijtc-1105	101	16	from	from	ADP
ijtc-1105	101	17	the	the	DET
ijtc-1105	101	18	chow	chow	PROPN
ijtc-1105	101	19	,	,	PUNCT
ijtc-1105	101	20	hausman	hausman	ADJ
ijtc-1105	101	21	,	,	PUNCT
ijtc-1105	101	22	and	and	CCONJ
ijtc-1105	101	23	lagrange	lagrange	NOUN
ijtc-1105	101	24	multiplier	multipli	ADJ
ijtc-1105	101	25	tests	test	NOUN
ijtc-1105	101	26	is	be	AUX
ijtc-1105	101	27	first	first	ADV
ijtc-1105	101	28	carried	carry	VERB
ijtc-1105	101	29	out	out	ADP
ijtc-1105	101	30	.	.	PUNCT
ijtc-1105	102	1	in	in	ADP
ijtc-1105	102	2	addition	addition	NOUN
ijtc-1105	102	3	,	,	PUNCT
ijtc-1105	102	4	classical	classical	ADJ
ijtc-1105	102	5	assumption	assumption	NOUN
ijtc-1105	102	6	testing	testing	NOUN
ijtc-1105	102	7	is	be	AUX
ijtc-1105	102	8	also	also	ADV
ijtc-1105	102	9	carried	carry	VERB
ijtc-1105	102	10	out	out	ADP
ijtc-1105	102	11	if	if	SCONJ
ijtc-1105	102	12	one	one	NUM
ijtc-1105	102	13	of	of	ADP
ijtc-1105	102	14	the	the	DET
ijtc-1105	102	15	model	model	NOUN
ijtc-1105	102	16	estimates	estimate	NOUN
ijtc-1105	102	17	is	be	AUX
ijtc-1105	102	18	selected	select	VERB
ijtc-1105	102	19	,	,	PUNCT
ijtc-1105	102	20	starting	start	VERB
ijtc-1105	102	21	from	from	ADP
ijtc-1105	102	22	the	the	DET
ijtc-1105	102	23	normality	normality	NOUN
ijtc-1105	102	24	,	,	PUNCT
ijtc-1105	102	25	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1105	102	26	,	,	PUNCT
ijtc-1105	102	27	multicollinearity	multicollinearity	NOUN
ijtc-1105	102	28	,	,	PUNCT
ijtc-1105	102	29	and	and	CCONJ
ijtc-1105	102	30	autocorrelation	autocorrelation	NOUN
ijtc-1105	102	31	tests	test	NOUN
ijtc-1105	102	32	.	.	PUNCT
ijtc-1105	103	1	classical	classical	ADJ
ijtc-1105	103	2	assumption	assumption	NOUN
ijtc-1105	103	3	testing	testing	NOUN
ijtc-1105	103	4	is	be	AUX
ijtc-1105	103	5	not	not	PART
ijtc-1105	103	6	mandatory	mandatory	ADJ
ijtc-1105	103	7	and	and	CCONJ
ijtc-1105	103	8	depends	depend	VERB
ijtc-1105	103	9	on	on	ADP
ijtc-1105	103	10	the	the	DET
ijtc-1105	103	11	selected	select	VERB
ijtc-1105	103	12	model	model	NOUN
ijtc-1105	103	13	estimation	estimation	NOUN
ijtc-1105	103	14	.	.	PUNCT
ijtc-1105	104	1	result	result	NOUN
ijtc-1105	104	2	and	and	CCONJ
ijtc-1105	104	3	discussion	discussion	NOUN
ijtc-1105	104	4	table	table	NOUN
ijtc-1105	104	5	2	2	NUM
ijtc-1105	104	6	shows	show	VERB
ijtc-1105	104	7	the	the	DET
ijtc-1105	104	8	results	result	NOUN
ijtc-1105	104	9	of	of	ADP
ijtc-1105	104	10	the	the	DET
ijtc-1105	104	11	chow	chow	PROPN
ijtc-1105	104	12	test	test	NOUN
ijtc-1105	104	13	with	with	ADP
ijtc-1105	104	14	the	the	DET
ijtc-1105	104	15	chi	chi	ADJ
ijtc-1105	104	16	-	-	PUNCT
ijtc-1105	104	17	square	square	ADJ
ijtc-1105	104	18	parameter	parameter	NOUN
ijtc-1105	104	19	showing	show	VERB
ijtc-1105	104	20	a	a	DET
ijtc-1105	104	21	significance	significance	NOUN
ijtc-1105	104	22	value	value	NOUN
ijtc-1105	104	23	of	of	ADP
ijtc-1105	104	24	0.000	0.000	NUM
ijtc-1105	104	25	,	,	PUNCT
ijtc-1105	104	26	meaning	mean	VERB
ijtc-1105	104	27	that	that	SCONJ
ijtc-1105	104	28	the	the	DET
ijtc-1105	104	29	better	well	ADJ
ijtc-1105	104	30	model	model	NOUN
ijtc-1105	104	31	estimate	estimate	NOUN
ijtc-1105	104	32	is	be	AUX
ijtc-1105	104	33	the	the	DET
ijtc-1105	104	34	fixed	fixed	ADJ
ijtc-1105	104	35	effect	effect	NOUN
ijtc-1105	104	36	model	model	NOUN
ijtc-1105	104	37	,	,	PUNCT
ijtc-1105	104	38	so	so	ADV
ijtc-1105	104	39	further	further	ADJ
ijtc-1105	104	40	hausman	hausman	ADJ
ijtc-1105	104	41	testing	testing	NOUN
ijtc-1105	104	42	is	be	AUX
ijtc-1105	104	43	needed	need	VERB
ijtc-1105	104	44	to	to	PART
ijtc-1105	104	45	compare	compare	VERB
ijtc-1105	104	46	the	the	DET
ijtc-1105	104	47	fixed	fix	VERB
ijtc-1105	104	48	effect	effect	NOUN
ijtc-1105	104	49	model	model	NOUN
ijtc-1105	104	50	estimate	estimate	NOUN
ijtc-1105	104	51	with	with	ADP
ijtc-1105	104	52	the	the	DET
ijtc-1105	104	53	random	random	ADJ
ijtc-1105	104	54	effect	effect	NOUN
ijtc-1105	104	55	.	.	PUNCT
ijtc-1105	105	1	table	table	NOUN
ijtc-1105	105	2	2	2	NUM
ijtc-1105	105	3	.	.	X
ijtc-1105	105	4	chow	chow	PROPN
ijtc-1105	105	5	test	test	NOUN
ijtc-1105	105	6	effects	effect	NOUN
ijtc-1105	105	7	test	test	NOUN
ijtc-1105	105	8	statistic	statistic	PROPN
ijtc-1105	105	9	d.f	d.f	PROPN
ijtc-1105	105	10	.	.	PROPN
ijtc-1105	105	11	prob	prob	PROPN
ijtc-1105	105	12	.	.	PUNCT
ijtc-1105	106	1	cross	cross	ADJ
ijtc-1105	106	2	-	-	NOUN
ijtc-1105	106	3	section	section	ADJ
ijtc-1105	106	4	chi	chi	ADJ
ijtc-1105	106	5	-	-	PUNCT
ijtc-1105	106	6	square	square	ADJ
ijtc-1105	106	7	98.761217	98.761217	NUM
ijtc-1105	106	8	11	11	NUM
ijtc-1105	106	9	0.0000	0.0000	NUM
ijtc-1105	106	10	source	source	NOUN
ijtc-1105	106	11	:	:	PUNCT
ijtc-1105	106	12	data	datum	NOUN
ijtc-1105	106	13	processed	process	VERB
ijtc-1105	106	14	(	(	PUNCT
ijtc-1105	106	15	2024	2024	NUM
ijtc-1105	106	16	)	)	PUNCT
ijtc-1105	106	17	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1105	106	18	boosting	boost	VERB
ijtc-1105	106	19	firm	firm	ADJ
ijtc-1105	106	20	performance	performance	NOUN
ijtc-1105	106	21	:	:	PUNCT
ijtc-1105	106	22	insights	insight	NOUN
ijtc-1105	106	23	from	from	ADP
ijtc-1105	106	24	the	the	DET
ijtc-1105	106	25	food	food	NOUN
ijtc-1105	106	26	&	&	CCONJ
ijtc-1105	106	27	beverage	beverage	NOUN
ijtc-1105	106	28	sector	sector	NOUN
ijtc-1105	106	29	's	's	PART
ijtc-1105	106	30	key	key	ADJ
ijtc-1105	106	31	drivers	driver	NOUN
ijtc-1105	106	32	michael	michael	PROPN
ijtc-1105	106	33	and	and	CCONJ
ijtc-1105	106	34	widjaja	widjaja	PROPN
ijtc-1105	106	35	344	344	NUM
ijtc-1105	107	1	|	|	ADV
ijtc-1105	107	2	ilomata	ilomata	PROPN
ijtc-1105	107	3	international	international	ADJ
ijtc-1105	107	4	journal	journal	NOUN
ijtc-1105	107	5	of	of	ADP
ijtc-1105	107	6	tax	tax	PROPN
ijtc-1105	107	7	&	&	CCONJ
ijtc-1105	107	8	accounting	account	VERB
ijtc-1105	107	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1105	107	10	table	table	NOUN
ijtc-1105	107	11	3	3	NUM
ijtc-1105	107	12	shows	show	VERB
ijtc-1105	107	13	the	the	DET
ijtc-1105	107	14	results	result	NOUN
ijtc-1105	107	15	of	of	ADP
ijtc-1105	107	16	the	the	DET
ijtc-1105	107	17	hausman	hausman	ADJ
ijtc-1105	107	18	test	test	NOUN
ijtc-1105	107	19	with	with	ADP
ijtc-1105	107	20	a	a	DET
ijtc-1105	107	21	significance	significance	NOUN
ijtc-1105	107	22	level	level	NOUN
ijtc-1105	107	23	of	of	ADP
ijtc-1105	107	24	0.0006	0.0006	NUM
ijtc-1105	107	25	,	,	PUNCT
ijtc-1105	107	26	which	which	PRON
ijtc-1105	107	27	means	mean	VERB
ijtc-1105	107	28	that	that	SCONJ
ijtc-1105	107	29	the	the	DET
ijtc-1105	107	30	best	good	ADJ
ijtc-1105	107	31	estimate	estimate	NOUN
ijtc-1105	107	32	between	between	ADP
ijtc-1105	107	33	the	the	DET
ijtc-1105	107	34	fixed	fix	VERB
ijtc-1105	107	35	effect	effect	NOUN
ijtc-1105	107	36	and	and	CCONJ
ijtc-1105	107	37	random	random	ADJ
ijtc-1105	107	38	effect	effect	NOUN
ijtc-1105	107	39	is	be	AUX
ijtc-1105	107	40	the	the	DET
ijtc-1105	107	41	fixed	fixed	ADJ
ijtc-1105	107	42	effect	effect	NOUN
ijtc-1105	107	43	model	model	NOUN
ijtc-1105	107	44	.	.	PUNCT
ijtc-1105	108	1	hence	hence	ADV
ijtc-1105	108	2	,	,	PUNCT
ijtc-1105	108	3	the	the	DET
ijtc-1105	108	4	estimation	estimation	NOUN
ijtc-1105	108	5	model	model	NOUN
ijtc-1105	108	6	chosen	choose	VERB
ijtc-1105	108	7	in	in	ADP
ijtc-1105	108	8	this	this	DET
ijtc-1105	108	9	study	study	NOUN
ijtc-1105	108	10	is	be	AUX
ijtc-1105	108	11	the	the	DET
ijtc-1105	108	12	estimation	estimation	NOUN
ijtc-1105	108	13	of	of	ADP
ijtc-1105	108	14	the	the	DET
ijtc-1105	108	15	fixed	fix	VERB
ijtc-1105	108	16	effect	effect	NOUN
ijtc-1105	108	17	model	model	NOUN
ijtc-1105	108	18	.	.	PUNCT
ijtc-1105	109	1	table	table	NOUN
ijtc-1105	109	2	3	3	NUM
ijtc-1105	109	3	.	.	PUNCT
ijtc-1105	109	4	hausman	hausman	PROPN
ijtc-1105	109	5	test	test	PROPN
ijtc-1105	109	6	test	test	NOUN
ijtc-1105	109	7	summary	summary	NOUN
ijtc-1105	109	8	chi	chi	PROPN
ijtc-1105	109	9	-	-	PUNCT
ijtc-1105	109	10	sq	sq	PROPN
ijtc-1105	109	11	.	.	PROPN
ijtc-1105	109	12	statistic	statistic	ADJ
ijtc-1105	109	13	chi	chi	PROPN
ijtc-1105	109	14	-	-	PUNCT
ijtc-1105	109	15	sq	sq	PROPN
ijtc-1105	109	16	.	.	PUNCT
ijtc-1105	109	17	d.f	d.f	PROPN
ijtc-1105	109	18	.	.	PROPN
ijtc-1105	109	19	prob	prob	PROPN
ijtc-1105	109	20	.	.	PUNCT
ijtc-1105	110	1	cross	cross	ADJ
ijtc-1105	110	2	-	-	ADJ
ijtc-1105	110	3	section	section	ADJ
ijtc-1105	110	4	random	random	ADJ
ijtc-1105	110	5	17.345376	17.345376	NUM
ijtc-1105	110	6	3	3	NUM
ijtc-1105	110	7	0.0006	0.0006	NUM
ijtc-1105	110	8	source	source	NOUN
ijtc-1105	110	9	:	:	PUNCT
ijtc-1105	110	10	data	datum	NOUN
ijtc-1105	110	11	processed	process	VERB
ijtc-1105	110	12	(	(	PUNCT
ijtc-1105	110	13	2024	2024	NUM
ijtc-1105	110	14	)	)	PUNCT
ijtc-1105	110	15	furthermore	furthermore	ADV
ijtc-1105	110	16	,	,	PUNCT
ijtc-1105	110	17	to	to	PART
ijtc-1105	110	18	ensure	ensure	VERB
ijtc-1105	110	19	that	that	SCONJ
ijtc-1105	110	20	the	the	DET
ijtc-1105	110	21	panel	panel	NOUN
ijtc-1105	110	22	data	datum	NOUN
ijtc-1105	110	23	regression	regression	NOUN
ijtc-1105	110	24	model	model	NOUN
ijtc-1105	110	25	can	can	AUX
ijtc-1105	110	26	be	be	AUX
ijtc-1105	110	27	used	use	VERB
ijtc-1105	110	28	,	,	PUNCT
ijtc-1105	110	29	it	it	PRON
ijtc-1105	110	30	is	be	AUX
ijtc-1105	110	31	necessary	necessary	ADJ
ijtc-1105	110	32	to	to	PART
ijtc-1105	110	33	ensure	ensure	VERB
ijtc-1105	110	34	that	that	SCONJ
ijtc-1105	110	35	the	the	DET
ijtc-1105	110	36	classical	classical	ADJ
ijtc-1105	110	37	assumptions	assumption	NOUN
ijtc-1105	110	38	are	be	AUX
ijtc-1105	110	39	met	meet	VERB
ijtc-1105	110	40	.	.	PUNCT
ijtc-1105	111	1	in	in	ADP
ijtc-1105	111	2	this	this	DET
ijtc-1105	111	3	study	study	NOUN
ijtc-1105	111	4	,	,	PUNCT
ijtc-1105	111	5	the	the	DET
ijtc-1105	111	6	selected	select	VERB
ijtc-1105	111	7	model	model	NOUN
ijtc-1105	111	8	estimation	estimation	NOUN
ijtc-1105	111	9	is	be	AUX
ijtc-1105	111	10	a	a	DET
ijtc-1105	111	11	fixed	fixed	ADJ
ijtc-1105	111	12	effect	effect	NOUN
ijtc-1105	111	13	model	model	NOUN
ijtc-1105	111	14	,	,	PUNCT
ijtc-1105	111	15	so	so	SCONJ
ijtc-1105	111	16	the	the	DET
ijtc-1105	111	17	mandatory	mandatory	ADJ
ijtc-1105	111	18	assumption	assumption	NOUN
ijtc-1105	111	19	tests	test	NOUN
ijtc-1105	111	20	are	be	AUX
ijtc-1105	111	21	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1105	111	22	and	and	CCONJ
ijtc-1105	111	23	multicollinearity	multicollinearity	NOUN
ijtc-1105	111	24	tests	test	NOUN
ijtc-1105	111	25	,	,	PUNCT
ijtc-1105	111	26	while	while	SCONJ
ijtc-1105	111	27	other	other	ADJ
ijtc-1105	111	28	assumptions	assumption	NOUN
ijtc-1105	111	29	can	can	AUX
ijtc-1105	111	30	be	be	AUX
ijtc-1105	111	31	ignored	ignore	VERB
ijtc-1105	111	32	(	(	PUNCT
ijtc-1105	111	33	gujarati	gujarati	PROPN
ijtc-1105	111	34	&	&	CCONJ
ijtc-1105	111	35	porter	porter	PROPN
ijtc-1105	111	36	,	,	PUNCT
ijtc-1105	111	37	2008	2008	NUM
ijtc-1105	111	38	)	)	PUNCT
ijtc-1105	111	39	.	.	PUNCT
ijtc-1105	112	1	table	table	NOUN
ijtc-1105	112	2	4	4	NUM
ijtc-1105	112	3	shows	show	VERB
ijtc-1105	112	4	that	that	SCONJ
ijtc-1105	112	5	the	the	DET
ijtc-1105	112	6	results	result	NOUN
ijtc-1105	112	7	of	of	ADP
ijtc-1105	112	8	the	the	DET
ijtc-1105	112	9	glejser	glejser	NOUN
ijtc-1105	112	10	test	test	NOUN
ijtc-1105	112	11	have	have	VERB
ijtc-1105	112	12	a	a	DET
ijtc-1105	112	13	significance	significance	NOUN
ijtc-1105	112	14	value	value	NOUN
ijtc-1105	112	15	of	of	ADP
ijtc-1105	112	16	0.2017	0.2017	NUM
ijtc-1105	112	17	,	,	PUNCT
ijtc-1105	112	18	meaning	mean	VERB
ijtc-1105	112	19	that	that	SCONJ
ijtc-1105	112	20	the	the	DET
ijtc-1105	112	21	data	datum	NOUN
ijtc-1105	112	22	avoid	avoid	VERB
ijtc-1105	112	23	symptoms	symptom	NOUN
ijtc-1105	112	24	of	of	ADP
ijtc-1105	112	25	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1105	112	26	or	or	CCONJ
ijtc-1105	112	27	are	be	AUX
ijtc-1105	112	28	homogeneous	homogeneous	ADJ
ijtc-1105	112	29	.	.	PUNCT
ijtc-1105	112	30	table	table	NOUN
ijtc-1105	112	31	4	4	NUM
ijtc-1105	112	32	.	.	PUNCT
ijtc-1105	112	33	uji	uji	PROPN
ijtc-1105	112	34	glejser	glejser	NOUN
ijtc-1105	112	35	obs*r	obs*r	PROPN
ijtc-1105	112	36	-	-	PUNCT
ijtc-1105	112	37	squared	square	VERB
ijtc-1105	112	38	4.621275	4.621275	NUM
ijtc-1105	112	39	prob	prob	NOUN
ijtc-1105	112	40	.	.	PUNCT
ijtc-1105	113	1	chi	chi	PROPN
ijtc-1105	113	2	-	-	PUNCT
ijtc-1105	113	3	square(3	square(3	PROPN
ijtc-1105	113	4	)	)	PUNCT
ijtc-1105	113	5	0.2017	0.2017	NUM
ijtc-1105	113	6	source	source	NOUN
ijtc-1105	113	7	:	:	PUNCT
ijtc-1105	113	8	data	datum	NOUN
ijtc-1105	113	9	processed	process	VERB
ijtc-1105	113	10	(	(	PUNCT
ijtc-1105	113	11	2024	2024	NUM
ijtc-1105	113	12	)	)	PUNCT
ijtc-1105	113	13	in	in	ADP
ijtc-1105	113	14	the	the	DET
ijtc-1105	113	15	multicollinearity	multicollinearity	NOUN
ijtc-1105	113	16	test	test	NOUN
ijtc-1105	113	17	,	,	PUNCT
ijtc-1105	113	18	table	table	NOUN
ijtc-1105	113	19	5	5	NUM
ijtc-1105	113	20	shows	show	VERB
ijtc-1105	113	21	that	that	SCONJ
ijtc-1105	113	22	the	the	DET
ijtc-1105	113	23	vif	vif	NOUN
ijtc-1105	113	24	value	value	NOUN
ijtc-1105	113	25	of	of	ADP
ijtc-1105	113	26	each	each	DET
ijtc-1105	113	27	independent	independent	ADJ
ijtc-1105	113	28	variable	variable	NOUN
ijtc-1105	113	29	is	be	AUX
ijtc-1105	113	30	smaller	small	ADJ
ijtc-1105	113	31	than	than	ADP
ijtc-1105	113	32	5	5	NUM
ijtc-1105	113	33	,	,	PUNCT
ijtc-1105	113	34	so	so	SCONJ
ijtc-1105	113	35	it	it	PRON
ijtc-1105	113	36	can	can	AUX
ijtc-1105	113	37	be	be	AUX
ijtc-1105	113	38	said	say	VERB
ijtc-1105	113	39	that	that	SCONJ
ijtc-1105	113	40	there	there	PRON
ijtc-1105	113	41	are	be	VERB
ijtc-1105	113	42	no	no	DET
ijtc-1105	113	43	multicollinearity	multicollinearity	NOUN
ijtc-1105	113	44	symptoms	symptom	NOUN
ijtc-1105	113	45	so	so	SCONJ
ijtc-1105	113	46	that	that	SCONJ
ijtc-1105	113	47	panel	panel	NOUN
ijtc-1105	113	48	data	data	VERB
ijtc-1105	113	49	regression	regression	NOUN
ijtc-1105	113	50	testing	testing	NOUN
ijtc-1105	113	51	and	and	CCONJ
ijtc-1105	113	52	research	research	NOUN
ijtc-1105	113	53	hypotheses	hypothesis	NOUN
ijtc-1105	113	54	can	can	AUX
ijtc-1105	113	55	be	be	AUX
ijtc-1105	113	56	carried	carry	VERB
ijtc-1105	113	57	out	out	ADP
ijtc-1105	113	58	.	.	PUNCT
ijtc-1105	114	1	table	table	NOUN
ijtc-1105	114	2	5	5	NUM
ijtc-1105	114	3	.	.	PUNCT
ijtc-1105	115	1	multicollinearity	multicollinearity	NOUN
ijtc-1105	115	2	test	test	NOUN
ijtc-1105	115	3	coefficient	coefficient	NOUN
ijtc-1105	115	4	uncentered	uncentere	VERB
ijtc-1105	115	5	centered	center	VERB
ijtc-1105	115	6	variable	variable	ADJ
ijtc-1105	115	7	variance	variance	NOUN
ijtc-1105	115	8	vif	vif	PROPN
ijtc-1105	115	9	vif	vif	PROPN
ijtc-1105	115	10	c	c	PROPN
ijtc-1105	115	11	0.000992	0.000992	NUM
ijtc-1105	115	12	12.75530	12.75530	NUM
ijtc-1105	115	13	na	na	ADP
ijtc-1105	115	14	tato	tato	PROPN
ijtc-1105	115	15	0.000228	0.000228	NUM
ijtc-1105	115	16	4.543138	4.543138	NUM
ijtc-1105	115	17	1.305455	1.305455	NUM
ijtc-1105	115	18	ca	ca	NOUN
ijtc-1105	115	19	0.007397	0.007397	NUM
ijtc-1105	115	20	5.067188	5.067188	NUM
ijtc-1105	115	21	1.259157	1.259157	NUM
ijtc-1105	115	22	vaic	vaic	ADV
ijtc-1105	115	23	2.12e-05	2.12e-05	NUM
ijtc-1105	115	24	3.902012	3.902012	NUM
ijtc-1105	115	25	1.042585	1.042585	NUM
ijtc-1105	115	26	source	source	NOUN
ijtc-1105	115	27	:	:	PUNCT
ijtc-1105	115	28	data	datum	NOUN
ijtc-1105	115	29	processed	process	VERB
ijtc-1105	115	30	(	(	PUNCT
ijtc-1105	115	31	2024	2024	NUM
ijtc-1105	115	32	)	)	PUNCT
ijtc-1105	115	33	in	in	ADP
ijtc-1105	115	34	table	table	NOUN
ijtc-1105	115	35	6	6	NUM
ijtc-1105	115	36	,	,	PUNCT
ijtc-1105	115	37	the	the	DET
ijtc-1105	115	38	regression	regression	NOUN
ijtc-1105	115	39	equation	equation	NOUN
ijtc-1105	115	40	is	be	AUX
ijtc-1105	115	41	obtained	obtain	VERB
ijtc-1105	115	42	as	as	SCONJ
ijtc-1105	115	43	follows	follow	VERB
ijtc-1105	115	44	:	:	PUNCT
ijtc-1105	115	45	roa	roa	PROPN
ijtc-1105	115	46	=	=	PUNCT
ijtc-1105	115	47	-0.283222	-0.283222	PROPN
ijtc-1105	116	1	+	+	CCONJ
ijtc-1105	116	2	0.055699	0.055699	NUM
ijtc-1105	116	3	(	(	PUNCT
ijtc-1105	116	4	tato	tato	NOUN
ijtc-1105	116	5	)	)	PUNCT
ijtc-1105	116	6	+	+	NUM
ijtc-1105	116	7	0.440090	0.440090	NUM
ijtc-1105	116	8	(	(	PUNCT
ijtc-1105	116	9	agency	agency	NOUN
ijtc-1105	116	10	cost	cost	NOUN
ijtc-1105	116	11	)	)	PUNCT
ijtc-1105	117	1	+	+	CCONJ
ijtc-1105	117	2	0.079188	0.079188	NUM
ijtc-1105	117	3	(	(	PUNCT
ijtc-1105	117	4	viac	viac	ADJ
ijtc-1105	117	5	)	)	PUNCT
ijtc-1105	117	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1105	117	7	boosting	boost	VERB
ijtc-1105	117	8	firm	firm	ADJ
ijtc-1105	117	9	performance	performance	NOUN
ijtc-1105	117	10	:	:	PUNCT
ijtc-1105	117	11	insights	insight	NOUN
ijtc-1105	117	12	from	from	ADP
ijtc-1105	117	13	the	the	DET
ijtc-1105	117	14	food	food	NOUN
ijtc-1105	117	15	&	&	CCONJ
ijtc-1105	117	16	beverage	beverage	NOUN
ijtc-1105	117	17	sector	sector	NOUN
ijtc-1105	117	18	's	's	PART
ijtc-1105	117	19	key	key	ADJ
ijtc-1105	117	20	drivers	driver	NOUN
ijtc-1105	117	21	michael	michael	PROPN
ijtc-1105	117	22	and	and	CCONJ
ijtc-1105	117	23	widjaja	widjaja	PROPN
ijtc-1105	117	24	345	345	NUM
ijtc-1105	117	25	|	|	ADV
ijtc-1105	117	26	ilomata	ilomata	PROPN
ijtc-1105	117	27	international	international	ADJ
ijtc-1105	117	28	journal	journal	NOUN
ijtc-1105	117	29	of	of	ADP
ijtc-1105	117	30	tax	tax	PROPN
ijtc-1105	117	31	&	&	CCONJ
ijtc-1105	117	32	accounting	accounting	PROPN
ijtc-1105	117	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1105	117	34	the	the	DET
ijtc-1105	117	35	regression	regression	NOUN
ijtc-1105	117	36	equation	equation	NOUN
ijtc-1105	117	37	states	state	VERB
ijtc-1105	117	38	that	that	PRON
ijtc-1105	117	39	return	return	VERB
ijtc-1105	117	40	on	on	ADP
ijtc-1105	117	41	assets	asset	NOUN
ijtc-1105	117	42	(	(	PUNCT
ijtc-1105	117	43	roa	roa	NOUN
ijtc-1105	117	44	)	)	PUNCT
ijtc-1105	117	45	,	,	PUNCT
ijtc-1105	117	46	or	or	CCONJ
ijtc-1105	117	47	the	the	DET
ijtc-1105	117	48	rate	rate	NOUN
ijtc-1105	117	49	of	of	ADP
ijtc-1105	117	50	return	return	NOUN
ijtc-1105	117	51	on	on	ADP
ijtc-1105	117	52	assets	asset	NOUN
ijtc-1105	117	53	,	,	PUNCT
ijtc-1105	117	54	is	be	AUX
ijtc-1105	117	55	affected	affect	VERB
ijtc-1105	117	56	by	by	ADP
ijtc-1105	117	57	total	total	ADJ
ijtc-1105	117	58	assets	asset	NOUN
ijtc-1105	117	59	turnover	turnover	NOUN
ijtc-1105	117	60	(	(	PUNCT
ijtc-1105	117	61	tato	tato	NOUN
ijtc-1105	117	62	)	)	PUNCT
ijtc-1105	117	63	,	,	PUNCT
ijtc-1105	117	64	agency	agency	NOUN
ijtc-1105	117	65	cost	cost	NOUN
ijtc-1105	117	66	,	,	PUNCT
ijtc-1105	117	67	and	and	CCONJ
ijtc-1105	117	68	managed	manage	VERB
ijtc-1105	117	69	intellectual	intellectual	ADJ
ijtc-1105	117	70	capital	capital	NOUN
ijtc-1105	117	71	(	(	PUNCT
ijtc-1105	117	72	viac	viac	NOUN
ijtc-1105	117	73	)	)	PUNCT
ijtc-1105	117	74	.	.	PUNCT
ijtc-1105	118	1	the	the	DET
ijtc-1105	118	2	coefficient	coefficient	NOUN
ijtc-1105	118	3	associated	associate	VERB
ijtc-1105	118	4	with	with	ADP
ijtc-1105	118	5	each	each	DET
ijtc-1105	118	6	variable	variable	NOUN
ijtc-1105	118	7	indicates	indicate	VERB
ijtc-1105	118	8	how	how	SCONJ
ijtc-1105	118	9	much	much	ADJ
ijtc-1105	118	10	relative	relative	ADJ
ijtc-1105	118	11	influence	influence	NOUN
ijtc-1105	118	12	each	each	DET
ijtc-1105	118	13	independent	independent	ADJ
ijtc-1105	118	14	variable	variable	NOUN
ijtc-1105	118	15	has	have	VERB
ijtc-1105	118	16	on	on	ADP
ijtc-1105	118	17	the	the	DET
ijtc-1105	118	18	dependent	dependent	ADJ
ijtc-1105	118	19	variable	variable	NOUN
ijtc-1105	118	20	,	,	PUNCT
ijtc-1105	118	21	roa	roa	PROPN
ijtc-1105	118	22	.	.	PUNCT
ijtc-1105	119	1	the	the	DET
ijtc-1105	119	2	positive	positive	ADJ
ijtc-1105	119	3	coefficients	coefficient	NOUN
ijtc-1105	119	4	for	for	ADP
ijtc-1105	119	5	agency	agency	NOUN
ijtc-1105	119	6	cost	cost	NOUN
ijtc-1105	119	7	,	,	PUNCT
ijtc-1105	119	8	tato	tato	NOUN
ijtc-1105	119	9	,	,	PUNCT
ijtc-1105	119	10	and	and	CCONJ
ijtc-1105	119	11	viac	viac	PROPN
ijtc-1105	119	12	indicate	indicate	VERB
ijtc-1105	119	13	that	that	SCONJ
ijtc-1105	119	14	an	an	DET
ijtc-1105	119	15	increase	increase	NOUN
ijtc-1105	119	16	in	in	ADP
ijtc-1105	119	17	these	these	DET
ijtc-1105	119	18	three	three	NUM
ijtc-1105	119	19	variables	variable	NOUN
ijtc-1105	119	20	will	will	AUX
ijtc-1105	119	21	increase	increase	VERB
ijtc-1105	119	22	roa	roa	PROPN
ijtc-1105	119	23	.	.	PUNCT
ijtc-1105	119	24	table	table	NOUN
ijtc-1105	119	25	6	6	NUM
ijtc-1105	119	26	.	.	PUNCT
ijtc-1105	119	27	fixed	fix	VERB
ijtc-1105	119	28	effect	effect	NOUN
ijtc-1105	119	29	model	model	NOUN
ijtc-1105	119	30	and	and	CCONJ
ijtc-1105	119	31	hypotheses	hypothesis	NOUN
ijtc-1105	119	32	test	test	VERB
ijtc-1105	119	33	variable	variable	ADJ
ijtc-1105	119	34	coefficient	coefficient	NOUN
ijtc-1105	119	35	std	std	PROPN
ijtc-1105	119	36	.	.	NOUN
ijtc-1105	119	37	error	error	NOUN
ijtc-1105	119	38	t	t	NOUN
ijtc-1105	119	39	-	-	PUNCT
ijtc-1105	119	40	statistic	statistic	NOUN
ijtc-1105	119	41	prob	prob	NOUN
ijtc-1105	119	42	.	.	PUNCT
ijtc-1105	120	1	c	c	PROPN
ijtc-1105	120	2	-0.283222	-0.283222	PROPN
ijtc-1105	120	3	0.044177	0.044177	NUM
ijtc-1105	120	4	-6.411080	-6.411080	NOUN
ijtc-1105	120	5	0.0000	0.0000	NUM
ijtc-1105	120	6	tato	tato	NOUN
ijtc-1105	120	7	0.055699	0.055699	NUM
ijtc-1105	120	8	0.022366	0.022366	NUM
ijtc-1105	120	9	2.490407	2.490407	NUM
ijtc-1105	120	10	0.0165	0.0165	NUM
ijtc-1105	120	11	ca	ca	NOUN
ijtc-1105	120	12	0.440090	0.440090	NUM
ijtc-1105	120	13	0.152781	0.152781	NUM
ijtc-1105	120	14	2.880538	2.880538	NUM
ijtc-1105	120	15	0.0061	0.0061	NUM
ijtc-1105	120	16	vaic	vaic	ADV
ijtc-1105	120	17	0.079188	0.079188	NUM
ijtc-1105	120	18	0.003706	0.003706	NUM
ijtc-1105	120	19	21.36888	21.36888	NUM
ijtc-1105	120	20	0.0000	0.0000	NUM
ijtc-1105	120	21	effects	effect	NOUN
ijtc-1105	120	22	specification	specification	NOUN
ijtc-1105	120	23	cross	cross	ADJ
ijtc-1105	120	24	-	-	ADJ
ijtc-1105	120	25	section	section	NOUN
ijtc-1105	120	26	fixed	fix	VERB
ijtc-1105	120	27	(	(	PUNCT
ijtc-1105	120	28	dummy	dummy	ADJ
ijtc-1105	120	29	variables	variable	NOUN
ijtc-1105	120	30	)	)	PUNCT
ijtc-1105	120	31	root	root	NOUN
ijtc-1105	120	32	mse	mse	NOUN
ijtc-1105	120	33	0.028980	0.028980	NUM
ijtc-1105	120	34	r	r	NOUN
ijtc-1105	120	35	-	-	PUNCT
ijtc-1105	120	36	squared	square	VERB
ijtc-1105	120	37	0.947671	0.947671	NUM
ijtc-1105	120	38	mean	mean	NOUN
ijtc-1105	120	39	dependent	dependent	ADJ
ijtc-1105	120	40	var	var	NOUN
ijtc-1105	121	1	0.120033	0.120033	NUM
ijtc-1105	121	2	adjusted	adjusted	ADJ
ijtc-1105	121	3	r	r	NOUN
ijtc-1105	121	4	-	-	PUNCT
ijtc-1105	121	5	squared	square	VERB
ijtc-1105	121	6	0.931391	0.931391	NUM
ijtc-1105	121	7	s.d	s.d	PROPN
ijtc-1105	121	8	.	.	PUNCT
ijtc-1105	121	9	dependent	dependent	ADJ
ijtc-1105	121	10	var	var	NOUN
ijtc-1105	121	11	0.127756	0.127756	NUM
ijtc-1105	121	12	s.e	s.e	PROPN
ijtc-1105	121	13	.	.	PROPN
ijtc-1105	121	14	of	of	ADP
ijtc-1105	121	15	regression	regression	NOUN
ijtc-1105	121	16	0.033463	0.033463	NUM
ijtc-1105	121	17	akaike	akaike	ADJ
ijtc-1105	121	18	info	info	NOUN
ijtc-1105	121	19	criterion	criterion	NOUN
ijtc-1105	121	20	-3.744405	-3.744405	NOUN
ijtc-1105	121	21	sum	sum	VERB
ijtc-1105	121	22	squared	square	VERB
ijtc-1105	121	23	resid	resid	NOUN
ijtc-1105	121	24	0.050391	0.050391	NUM
ijtc-1105	121	25	schwarz	schwarz	NOUN
ijtc-1105	121	26	criterion	criterion	NOUN
ijtc-1105	121	27	-3.220819	-3.220819	NOUN
ijtc-1105	121	28	log	log	NOUN
ijtc-1105	121	29	likelihood	likelihood	NOUN
ijtc-1105	121	30	127.3322	127.3322	NUM
ijtc-1105	121	31	hannan	hannan	PROPN
ijtc-1105	121	32	-	-	PUNCT
ijtc-1105	121	33	quinn	quinn	PROPN
ijtc-1105	121	34	criter	criter	NOUN
ijtc-1105	121	35	.	.	PUNCT
ijtc-1105	122	1	-3.539602	-3.539602	PUNCT
ijtc-1105	123	1	f	f	X
ijtc-1105	123	2	-	-	PUNCT
ijtc-1105	123	3	statistic	statistic	VERB
ijtc-1105	123	4	58.21016	58.21016	NUM
ijtc-1105	123	5	durbin	durbin	ADJ
ijtc-1105	123	6	-	-	PUNCT
ijtc-1105	123	7	watson	watson	NOUN
ijtc-1105	123	8	stat	stat	PROPN
ijtc-1105	123	9	2.073928	2.073928	NUM
ijtc-1105	123	10	prob(f	prob(f	NOUN
ijtc-1105	123	11	-	-	PUNCT
ijtc-1105	123	12	statistic	statistic	NOUN
ijtc-1105	123	13	)	)	PUNCT
ijtc-1105	123	14	0.000000	0.000000	NUM
ijtc-1105	123	15	source	source	NOUN
ijtc-1105	123	16	:	:	PUNCT
ijtc-1105	123	17	data	datum	NOUN
ijtc-1105	123	18	processed	process	VERB
ijtc-1105	123	19	(	(	PUNCT
ijtc-1105	123	20	2024	2024	NUM
ijtc-1105	123	21	)	)	PUNCT
ijtc-1105	123	22	furthermore	furthermore	ADV
ijtc-1105	123	23	,	,	PUNCT
ijtc-1105	123	24	table	table	NOUN
ijtc-1105	123	25	6	6	NUM
ijtc-1105	123	26	also	also	ADV
ijtc-1105	123	27	shows	show	VERB
ijtc-1105	123	28	the	the	DET
ijtc-1105	123	29	results	result	NOUN
ijtc-1105	123	30	of	of	ADP
ijtc-1105	123	31	hypothesis	hypothesis	NOUN
ijtc-1105	123	32	testing	testing	NOUN
ijtc-1105	123	33	both	both	PRON
ijtc-1105	123	34	partially	partially	ADV
ijtc-1105	123	35	and	and	CCONJ
ijtc-1105	123	36	simultaneously	simultaneously	ADV
ijtc-1105	123	37	.	.	PUNCT
ijtc-1105	124	1	based	base	VERB
ijtc-1105	124	2	on	on	ADP
ijtc-1105	124	3	statistical	statistical	ADJ
ijtc-1105	124	4	testing	testing	NOUN
ijtc-1105	124	5	results	result	NOUN
ijtc-1105	124	6	,	,	PUNCT
ijtc-1105	124	7	the	the	DET
ijtc-1105	124	8	significance	significance	NOUN
ijtc-1105	124	9	value	value	NOUN
ijtc-1105	124	10	of	of	ADP
ijtc-1105	124	11	tato	tato	NOUN
ijtc-1105	124	12	of	of	ADP
ijtc-1105	124	13	0.0165	0.0165	NUM
ijtc-1105	124	14	<	<	NOUN
ijtc-1105	124	15	0.05	0.05	NUM
ijtc-1105	124	16	indicates	indicate	VERB
ijtc-1105	124	17	that	that	SCONJ
ijtc-1105	124	18	operating	operating	NOUN
ijtc-1105	124	19	capacity	capacity	NOUN
ijtc-1105	124	20	(	(	PUNCT
ijtc-1105	124	21	tato	tato	NOUN
ijtc-1105	124	22	)	)	PUNCT
ijtc-1105	124	23	has	have	VERB
ijtc-1105	124	24	a	a	DET
ijtc-1105	124	25	significant	significant	ADJ
ijtc-1105	124	26	effect	effect	NOUN
ijtc-1105	124	27	on	on	ADP
ijtc-1105	124	28	company	company	NOUN
ijtc-1105	124	29	performance	performance	NOUN
ijtc-1105	124	30	(	(	PUNCT
ijtc-1105	124	31	roa	roa	NOUN
ijtc-1105	124	32	)	)	PUNCT
ijtc-1105	124	33	,	,	PUNCT
ijtc-1105	124	34	so	so	CCONJ
ijtc-1105	124	35	the	the	DET
ijtc-1105	124	36	first	first	ADJ
ijtc-1105	124	37	hypothesis	hypothesis	NOUN
ijtc-1105	124	38	is	be	AUX
ijtc-1105	124	39	accepted	accept	VERB
ijtc-1105	124	40	.	.	PUNCT
ijtc-1105	125	1	furthermore	furthermore	ADV
ijtc-1105	125	2	,	,	PUNCT
ijtc-1105	125	3	the	the	DET
ijtc-1105	125	4	significance	significance	NOUN
ijtc-1105	125	5	value	value	NOUN
ijtc-1105	125	6	of	of	ADP
ijtc-1105	125	7	agency	agency	NOUN
ijtc-1105	125	8	cost	cost	NOUN
ijtc-1105	125	9	(	(	PUNCT
ijtc-1105	125	10	ca	ca	NOUN
ijtc-1105	125	11	)	)	PUNCT
ijtc-1105	125	12	of	of	ADP
ijtc-1105	125	13	0.0061	0.0061	NUM
ijtc-1105	125	14	<	<	NOUN
ijtc-1105	125	15	0.05	0.05	NUM
ijtc-1105	125	16	indicates	indicate	VERB
ijtc-1105	125	17	that	that	SCONJ
ijtc-1105	125	18	agency	agency	NOUN
ijtc-1105	125	19	cost	cost	NOUN
ijtc-1105	125	20	(	(	PUNCT
ijtc-1105	125	21	ca	ca	NOUN
ijtc-1105	125	22	)	)	PUNCT
ijtc-1105	125	23	has	have	VERB
ijtc-1105	125	24	a	a	DET
ijtc-1105	125	25	significant	significant	ADJ
ijtc-1105	125	26	effect	effect	NOUN
ijtc-1105	125	27	on	on	ADP
ijtc-1105	125	28	company	company	NOUN
ijtc-1105	125	29	performance	performance	NOUN
ijtc-1105	125	30	(	(	PUNCT
ijtc-1105	125	31	roa	roa	NOUN
ijtc-1105	125	32	)	)	PUNCT
ijtc-1105	125	33	,	,	PUNCT
ijtc-1105	125	34	so	so	CCONJ
ijtc-1105	125	35	the	the	DET
ijtc-1105	125	36	second	second	ADJ
ijtc-1105	125	37	hypothesis	hypothesis	NOUN
ijtc-1105	125	38	is	be	AUX
ijtc-1105	125	39	accepted	accept	VERB
ijtc-1105	125	40	.	.	PUNCT
ijtc-1105	126	1	likewise	likewise	ADV
ijtc-1105	126	2	,	,	PUNCT
ijtc-1105	126	3	the	the	DET
ijtc-1105	126	4	significance	significance	NOUN
ijtc-1105	126	5	value	value	NOUN
ijtc-1105	126	6	of	of	ADP
ijtc-1105	126	7	intellectual	intellectual	ADJ
ijtc-1105	126	8	capital	capital	NOUN
ijtc-1105	126	9	(	(	PUNCT
ijtc-1105	126	10	viac	viac	NOUN
ijtc-1105	126	11	)	)	PUNCT
ijtc-1105	126	12	of	of	ADP
ijtc-1105	126	13	0.0061	0.0061	NUM
ijtc-1105	126	14	<	<	NOUN
ijtc-1105	126	15	0.05	0.05	NUM
ijtc-1105	126	16	indicates	indicate	VERB
ijtc-1105	126	17	that	that	SCONJ
ijtc-1105	126	18	intellectual	intellectual	ADJ
ijtc-1105	126	19	capital	capital	NOUN
ijtc-1105	126	20	(	(	PUNCT
ijtc-1105	126	21	viac	viac	NOUN
ijtc-1105	126	22	)	)	PUNCT
ijtc-1105	126	23	has	have	VERB
ijtc-1105	126	24	a	a	DET
ijtc-1105	126	25	significant	significant	ADJ
ijtc-1105	126	26	effect	effect	NOUN
ijtc-1105	126	27	on	on	ADP
ijtc-1105	126	28	company	company	NOUN
ijtc-1105	126	29	performance	performance	NOUN
ijtc-1105	126	30	(	(	PUNCT
ijtc-1105	126	31	roa	roa	NOUN
ijtc-1105	126	32	)	)	PUNCT
ijtc-1105	126	33	,	,	PUNCT
ijtc-1105	126	34	so	so	CCONJ
ijtc-1105	126	35	the	the	DET
ijtc-1105	126	36	third	third	ADJ
ijtc-1105	126	37	hypothesis	hypothesis	NOUN
ijtc-1105	126	38	is	be	AUX
ijtc-1105	126	39	also	also	ADV
ijtc-1105	126	40	accepted	accept	VERB
ijtc-1105	126	41	.	.	PUNCT
ijtc-1105	127	1	the	the	DET
ijtc-1105	127	2	statistical	statistical	ADJ
ijtc-1105	127	3	results	result	NOUN
ijtc-1105	127	4	also	also	ADV
ijtc-1105	127	5	show	show	VERB
ijtc-1105	127	6	that	that	SCONJ
ijtc-1105	127	7	simultaneously	simultaneously	ADV
ijtc-1105	127	8	,	,	PUNCT
ijtc-1105	127	9	operating	operate	VERB
ijtc-1105	127	10	capacity	capacity	NOUN
ijtc-1105	127	11	,	,	PUNCT
ijtc-1105	127	12	agency	agency	NOUN
ijtc-1105	127	13	costs	cost	NOUN
ijtc-1105	127	14	,	,	PUNCT
ijtc-1105	127	15	and	and	CCONJ
ijtc-1105	127	16	intellectual	intellectual	ADJ
ijtc-1105	127	17	capital	capital	NOUN
ijtc-1105	127	18	significantly	significantly	ADV
ijtc-1105	127	19	affect	affect	VERB
ijtc-1105	127	20	company	company	NOUN
ijtc-1105	127	21	performance	performance	NOUN
ijtc-1105	127	22	.	.	PUNCT
ijtc-1105	128	1	the	the	DET
ijtc-1105	128	2	amount	amount	NOUN
ijtc-1105	128	3	of	of	ADP
ijtc-1105	128	4	influence	influence	NOUN
ijtc-1105	128	5	is	be	AUX
ijtc-1105	128	6	94.76	94.76	NUM
ijtc-1105	128	7	%	%	NOUN
ijtc-1105	128	8	,	,	PUNCT
ijtc-1105	128	9	and	and	CCONJ
ijtc-1105	128	10	only	only	ADV
ijtc-1105	128	11	5.24	5.24	NUM
ijtc-1105	128	12	%	%	NOUN
ijtc-1105	128	13	is	be	AUX
ijtc-1105	128	14	influenced	influence	VERB
ijtc-1105	128	15	by	by	ADP
ijtc-1105	128	16	other	other	ADJ
ijtc-1105	128	17	variables	variable	NOUN
ijtc-1105	128	18	not	not	PART
ijtc-1105	128	19	tested	test	VERB
ijtc-1105	128	20	in	in	ADP
ijtc-1105	128	21	this	this	DET
ijtc-1105	128	22	study	study	NOUN
ijtc-1105	128	23	,	,	PUNCT
ijtc-1105	128	24	so	so	SCONJ
ijtc-1105	128	25	it	it	PRON
ijtc-1105	128	26	can	can	AUX
ijtc-1105	128	27	be	be	AUX
ijtc-1105	128	28	concluded	conclude	VERB
ijtc-1105	128	29	that	that	SCONJ
ijtc-1105	128	30	this	this	DET
ijtc-1105	128	31	estimation	estimation	NOUN
ijtc-1105	128	32	model	model	NOUN
ijtc-1105	128	33	is	be	AUX
ijtc-1105	128	34	robust	robust	ADJ
ijtc-1105	128	35	.	.	PUNCT
ijtc-1105	129	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1105	129	2	boosting	boost	VERB
ijtc-1105	129	3	firm	firm	ADJ
ijtc-1105	129	4	performance	performance	NOUN
ijtc-1105	129	5	:	:	PUNCT
ijtc-1105	129	6	insights	insight	NOUN
ijtc-1105	129	7	from	from	ADP
ijtc-1105	129	8	the	the	DET
ijtc-1105	129	9	food	food	NOUN
ijtc-1105	129	10	&	&	CCONJ
ijtc-1105	129	11	beverage	beverage	NOUN
ijtc-1105	129	12	sector	sector	NOUN
ijtc-1105	129	13	's	's	PART
ijtc-1105	129	14	key	key	ADJ
ijtc-1105	129	15	drivers	driver	NOUN
ijtc-1105	129	16	michael	michael	PROPN
ijtc-1105	129	17	and	and	CCONJ
ijtc-1105	129	18	widjaja	widjaja	PROPN
ijtc-1105	129	19	346	346	NUM
ijtc-1105	129	20	|	|	NOUN
ijtc-1105	129	21	ilomata	ilomata	NOUN
ijtc-1105	129	22	international	international	ADJ
ijtc-1105	129	23	journal	journal	NOUN
ijtc-1105	129	24	of	of	ADP
ijtc-1105	129	25	tax	tax	PROPN
ijtc-1105	129	26	&	&	CCONJ
ijtc-1105	129	27	accounting	account	VERB
ijtc-1105	129	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1105	129	29	operating	operating	NOUN
ijtc-1105	129	30	capacity	capacity	NOUN
ijtc-1105	129	31	and	and	CCONJ
ijtc-1105	129	32	firm	firm	ADJ
ijtc-1105	129	33	performance	performance	NOUN
ijtc-1105	129	34	the	the	DET
ijtc-1105	129	35	study	study	NOUN
ijtc-1105	129	36	results	result	NOUN
ijtc-1105	129	37	show	show	VERB
ijtc-1105	129	38	that	that	SCONJ
ijtc-1105	129	39	operating	operating	NOUN
ijtc-1105	129	40	capacity	capacity	NOUN
ijtc-1105	129	41	significantly	significantly	ADV
ijtc-1105	129	42	affects	affect	VERB
ijtc-1105	129	43	firm	firm	ADJ
ijtc-1105	129	44	performance	performance	NOUN
ijtc-1105	129	45	.	.	PUNCT
ijtc-1105	130	1	operating	operating	NOUN
ijtc-1105	130	2	capacity	capacity	NOUN
ijtc-1105	130	3	refers	refer	VERB
ijtc-1105	130	4	to	to	ADP
ijtc-1105	130	5	the	the	DET
ijtc-1105	130	6	maximum	maximum	ADJ
ijtc-1105	130	7	level	level	NOUN
ijtc-1105	130	8	of	of	ADP
ijtc-1105	130	9	production	production	NOUN
ijtc-1105	130	10	that	that	SCONJ
ijtc-1105	130	11	a	a	DET
ijtc-1105	130	12	company	company	NOUN
ijtc-1105	130	13	can	can	AUX
ijtc-1105	130	14	achieve	achieve	VERB
ijtc-1105	130	15	within	within	ADP
ijtc-1105	130	16	a	a	DET
ijtc-1105	130	17	given	give	VERB
ijtc-1105	130	18	period	period	NOUN
ijtc-1105	130	19	.	.	PUNCT
ijtc-1105	131	1	the	the	PRON
ijtc-1105	131	2	higher	high	ADJ
ijtc-1105	131	3	the	the	DET
ijtc-1105	131	4	operating	operating	NOUN
ijtc-1105	131	5	capacity	capacity	NOUN
ijtc-1105	131	6	of	of	ADP
ijtc-1105	131	7	a	a	DET
ijtc-1105	131	8	company	company	NOUN
ijtc-1105	131	9	in	in	ADP
ijtc-1105	131	10	the	the	DET
ijtc-1105	131	11	food	food	NOUN
ijtc-1105	131	12	and	and	CCONJ
ijtc-1105	131	13	beverage	beverage	NOUN
ijtc-1105	131	14	industry	industry	NOUN
ijtc-1105	131	15	,	,	PUNCT
ijtc-1105	131	16	the	the	DET
ijtc-1105	131	17	more	more	ADJ
ijtc-1105	131	18	products	product	NOUN
ijtc-1105	131	19	it	it	PRON
ijtc-1105	131	20	can	can	AUX
ijtc-1105	131	21	produce	produce	VERB
ijtc-1105	131	22	and	and	CCONJ
ijtc-1105	131	23	sell	sell	VERB
ijtc-1105	131	24	(	(	PUNCT
ijtc-1105	131	25	zhou	zhou	X
ijtc-1105	131	26	et	et	PROPN
ijtc-1105	131	27	al	al	PROPN
ijtc-1105	131	28	.	.	PROPN
ijtc-1105	131	29	,	,	PUNCT
ijtc-1105	131	30	2021	2021	NUM
ijtc-1105	131	31	)	)	PUNCT
ijtc-1105	131	32	.	.	PUNCT
ijtc-1105	132	1	this	this	PRON
ijtc-1105	132	2	directly	directly	ADV
ijtc-1105	132	3	leads	lead	VERB
ijtc-1105	132	4	to	to	ADP
ijtc-1105	132	5	increased	increase	VERB
ijtc-1105	132	6	revenue	revenue	NOUN
ijtc-1105	132	7	and	and	CCONJ
ijtc-1105	132	8	profitability	profitability	NOUN
ijtc-1105	132	9	for	for	ADP
ijtc-1105	132	10	the	the	DET
ijtc-1105	132	11	company	company	NOUN
ijtc-1105	132	12	.	.	PUNCT
ijtc-1105	133	1	furthermore	furthermore	ADV
ijtc-1105	133	2	,	,	PUNCT
ijtc-1105	133	3	operating	operate	VERB
ijtc-1105	133	4	capacity	capacity	NOUN
ijtc-1105	133	5	also	also	ADV
ijtc-1105	133	6	has	have	VERB
ijtc-1105	133	7	a	a	DET
ijtc-1105	133	8	significant	significant	ADJ
ijtc-1105	133	9	impact	impact	NOUN
ijtc-1105	133	10	on	on	ADP
ijtc-1105	133	11	various	various	ADJ
ijtc-1105	133	12	aspects	aspect	NOUN
ijtc-1105	133	13	of	of	ADP
ijtc-1105	133	14	the	the	DET
ijtc-1105	133	15	business	business	NOUN
ijtc-1105	133	16	,	,	PUNCT
ijtc-1105	133	17	including	include	VERB
ijtc-1105	133	18	pricing	pricing	NOUN
ijtc-1105	133	19	,	,	PUNCT
ijtc-1105	133	20	marketing	marketing	NOUN
ijtc-1105	133	21	,	,	PUNCT
ijtc-1105	133	22	promotional	promotional	ADJ
ijtc-1105	133	23	plans	plan	NOUN
ijtc-1105	133	24	,	,	PUNCT
ijtc-1105	133	25	and	and	CCONJ
ijtc-1105	133	26	customer	customer	NOUN
ijtc-1105	133	27	perceptions	perception	NOUN
ijtc-1105	133	28	.	.	PUNCT
ijtc-1105	134	1	the	the	DET
ijtc-1105	134	2	ability	ability	NOUN
ijtc-1105	134	3	to	to	PART
ijtc-1105	134	4	differentiate	differentiate	VERB
ijtc-1105	134	5	experience	experience	NOUN
ijtc-1105	134	6	that	that	PRON
ijtc-1105	134	7	balances	balance	VERB
ijtc-1105	134	8	consumer	consumer	NOUN
ijtc-1105	134	9	value	value	NOUN
ijtc-1105	134	10	with	with	ADP
ijtc-1105	134	11	margins	margin	NOUN
ijtc-1105	134	12	is	be	AUX
ijtc-1105	134	13	one	one	NUM
ijtc-1105	134	14	aspect	aspect	NOUN
ijtc-1105	134	15	that	that	PRON
ijtc-1105	134	16	can	can	AUX
ijtc-1105	134	17	be	be	AUX
ijtc-1105	134	18	affected	affect	VERB
ijtc-1105	134	19	by	by	ADP
ijtc-1105	134	20	operating	operate	VERB
ijtc-1105	134	21	capacity	capacity	NOUN
ijtc-1105	134	22	(	(	PUNCT
ijtc-1105	134	23	ma	ma	PROPN
ijtc-1105	134	24	et	et	PROPN
ijtc-1105	134	25	al	al	PROPN
ijtc-1105	134	26	.	.	PROPN
ijtc-1105	134	27	,	,	PUNCT
ijtc-1105	134	28	2021	2021	NUM
ijtc-1105	134	29	)	)	PUNCT
ijtc-1105	134	30	.	.	PUNCT
ijtc-1105	135	1	by	by	ADP
ijtc-1105	135	2	having	have	VERB
ijtc-1105	135	3	a	a	DET
ijtc-1105	135	4	higher	high	ADJ
ijtc-1105	135	5	operating	operating	NOUN
ijtc-1105	135	6	capacity	capacity	NOUN
ijtc-1105	135	7	,	,	PUNCT
ijtc-1105	135	8	companies	company	NOUN
ijtc-1105	135	9	in	in	ADP
ijtc-1105	135	10	the	the	DET
ijtc-1105	135	11	food	food	NOUN
ijtc-1105	135	12	and	and	CCONJ
ijtc-1105	135	13	beverage	beverage	NOUN
ijtc-1105	135	14	industry	industry	NOUN
ijtc-1105	135	15	can	can	AUX
ijtc-1105	135	16	meet	meet	VERB
ijtc-1105	135	17	customer	customer	NOUN
ijtc-1105	135	18	demands	demand	VERB
ijtc-1105	135	19	more	more	ADV
ijtc-1105	135	20	effectively	effectively	ADV
ijtc-1105	135	21	during	during	ADP
ijtc-1105	135	22	peak	peak	NOUN
ijtc-1105	135	23	mealtime	mealtime	NOUN
ijtc-1105	135	24	hours	hour	NOUN
ijtc-1105	135	25	.	.	PUNCT
ijtc-1105	136	1	this	this	PRON
ijtc-1105	136	2	can	can	AUX
ijtc-1105	136	3	lead	lead	VERB
ijtc-1105	136	4	to	to	ADP
ijtc-1105	136	5	improved	improve	VERB
ijtc-1105	136	6	customer	customer	NOUN
ijtc-1105	136	7	satisfaction	satisfaction	NOUN
ijtc-1105	136	8	and	and	CCONJ
ijtc-1105	136	9	loyalty	loyalty	NOUN
ijtc-1105	136	10	(	(	PUNCT
ijtc-1105	136	11	andersson	andersson	PROPN
ijtc-1105	136	12	,	,	PUNCT
ijtc-1105	136	13	1995	1995	NUM
ijtc-1105	136	14	;	;	PUNCT
ijtc-1105	136	15	chowdhury	chowdhury	PROPN
ijtc-1105	136	16	et	et	PROPN
ijtc-1105	136	17	al	al	PROPN
ijtc-1105	136	18	.	.	PROPN
ijtc-1105	136	19	,	,	PUNCT
ijtc-1105	136	20	2020	2020	NUM
ijtc-1105	136	21	)	)	PUNCT
ijtc-1105	136	22	.	.	PUNCT
ijtc-1105	137	1	another	another	DET
ijtc-1105	137	2	factor	factor	NOUN
ijtc-1105	137	3	affected	affect	VERB
ijtc-1105	137	4	by	by	ADP
ijtc-1105	137	5	operating	operate	VERB
ijtc-1105	137	6	capacity	capacity	NOUN
ijtc-1105	137	7	is	be	AUX
ijtc-1105	137	8	the	the	DET
ijtc-1105	137	9	ability	ability	NOUN
ijtc-1105	137	10	to	to	PART
ijtc-1105	137	11	drive	drive	VERB
ijtc-1105	137	12	restaurant	restaurant	NOUN
ijtc-1105	137	13	improvements	improvement	NOUN
ijtc-1105	137	14	(	(	PUNCT
ijtc-1105	137	15	ma	ma	PROPN
ijtc-1105	137	16	et	et	PROPN
ijtc-1105	137	17	al	al	PROPN
ijtc-1105	137	18	.	.	PROPN
ijtc-1105	137	19	,	,	PUNCT
ijtc-1105	137	20	2021	2021	NUM
ijtc-1105	137	21	)	)	PUNCT
ijtc-1105	137	22	.	.	PUNCT
ijtc-1105	138	1	by	by	ADP
ijtc-1105	138	2	having	have	VERB
ijtc-1105	138	3	an	an	DET
ijtc-1105	138	4	optimal	optimal	ADJ
ijtc-1105	138	5	operating	operating	NOUN
ijtc-1105	138	6	capacity	capacity	NOUN
ijtc-1105	138	7	,	,	PUNCT
ijtc-1105	138	8	companies	company	NOUN
ijtc-1105	138	9	can	can	AUX
ijtc-1105	138	10	ensure	ensure	VERB
ijtc-1105	138	11	efficient	efficient	ADJ
ijtc-1105	138	12	production	production	NOUN
ijtc-1105	138	13	and	and	CCONJ
ijtc-1105	138	14	reduce	reduce	VERB
ijtc-1105	138	15	wastage	wastage	NOUN
ijtc-1105	138	16	(	(	PUNCT
ijtc-1105	138	17	chen	chen	PROPN
ijtc-1105	138	18	et	et	PROPN
ijtc-1105	138	19	al	al	PROPN
ijtc-1105	138	20	.	.	PROPN
ijtc-1105	138	21	,	,	PUNCT
ijtc-1105	138	22	2018	2018	NUM
ijtc-1105	138	23	;	;	PUNCT
ijtc-1105	138	24	soni	soni	PROPN
ijtc-1105	138	25	&	&	CCONJ
ijtc-1105	138	26	gupta	gupta	PROPN
ijtc-1105	138	27	,	,	PUNCT
ijtc-1105	138	28	2020	2020	NUM
ijtc-1105	138	29	;	;	PUNCT
ijtc-1105	138	30	zhao	zhao	PROPN
ijtc-1105	138	31	&	&	CCONJ
ijtc-1105	138	32	stank	stank	PROPN
ijtc-1105	138	33	,	,	PUNCT
ijtc-1105	138	34	2003	2003	NUM
ijtc-1105	138	35	)	)	PUNCT
ijtc-1105	138	36	.	.	PUNCT
ijtc-1105	139	1	the	the	DET
ijtc-1105	139	2	impact	impact	NOUN
ijtc-1105	139	3	of	of	ADP
ijtc-1105	139	4	operating	operate	VERB
ijtc-1105	139	5	capacity	capacity	NOUN
ijtc-1105	139	6	on	on	ADP
ijtc-1105	139	7	performance	performance	NOUN
ijtc-1105	139	8	in	in	ADP
ijtc-1105	139	9	the	the	DET
ijtc-1105	139	10	food	food	NOUN
ijtc-1105	139	11	and	and	CCONJ
ijtc-1105	139	12	beverage	beverage	NOUN
ijtc-1105	139	13	industry	industry	NOUN
ijtc-1105	139	14	can	can	AUX
ijtc-1105	139	15	be	be	AUX
ijtc-1105	139	16	seen	see	VERB
ijtc-1105	139	17	through	through	ADP
ijtc-1105	139	18	several	several	ADJ
ijtc-1105	139	19	vital	vital	ADJ
ijtc-1105	139	20	factors	factor	NOUN
ijtc-1105	139	21	.	.	PUNCT
ijtc-1105	140	1	firstly	firstly	ADV
ijtc-1105	140	2	,	,	PUNCT
ijtc-1105	140	3	operating	operating	NOUN
ijtc-1105	140	4	capacity	capacity	NOUN
ijtc-1105	140	5	influences	influence	VERB
ijtc-1105	140	6	the	the	DET
ijtc-1105	140	7	company	company	NOUN
ijtc-1105	140	8	's	's	PART
ijtc-1105	140	9	ability	ability	NOUN
ijtc-1105	140	10	to	to	PART
ijtc-1105	140	11	meet	meet	VERB
ijtc-1105	140	12	demand	demand	NOUN
ijtc-1105	140	13	.	.	PUNCT
ijtc-1105	141	1	by	by	ADP
ijtc-1105	141	2	having	have	VERB
ijtc-1105	141	3	a	a	DET
ijtc-1105	141	4	higher	high	ADJ
ijtc-1105	141	5	operating	operating	NOUN
ijtc-1105	141	6	capacity	capacity	NOUN
ijtc-1105	141	7	,	,	PUNCT
ijtc-1105	141	8	companies	company	NOUN
ijtc-1105	141	9	can	can	AUX
ijtc-1105	141	10	produce	produce	VERB
ijtc-1105	141	11	and	and	CCONJ
ijtc-1105	141	12	deliver	deliver	VERB
ijtc-1105	141	13	more	more	ADJ
ijtc-1105	141	14	products	product	NOUN
ijtc-1105	141	15	to	to	PART
ijtc-1105	141	16	meet	meet	VERB
ijtc-1105	141	17	customer	customer	NOUN
ijtc-1105	141	18	demands	demand	NOUN
ijtc-1105	141	19	promptly	promptly	ADV
ijtc-1105	141	20	(	(	PUNCT
ijtc-1105	141	21	ma	ma	PROPN
ijtc-1105	141	22	et	et	PROPN
ijtc-1105	141	23	al	al	PROPN
ijtc-1105	141	24	.	.	PROPN
ijtc-1105	141	25	,	,	PUNCT
ijtc-1105	141	26	2021	2021	NUM
ijtc-1105	141	27	)	)	PUNCT
ijtc-1105	141	28	.	.	PUNCT
ijtc-1105	142	1	this	this	PRON
ijtc-1105	142	2	not	not	PART
ijtc-1105	142	3	only	only	ADV
ijtc-1105	142	4	helps	help	VERB
ijtc-1105	142	5	in	in	ADP
ijtc-1105	142	6	maximizing	maximize	VERB
ijtc-1105	142	7	sales	sale	NOUN
ijtc-1105	142	8	but	but	CCONJ
ijtc-1105	142	9	also	also	ADV
ijtc-1105	142	10	prevents	prevent	VERB
ijtc-1105	142	11	the	the	DET
ijtc-1105	142	12	loss	loss	NOUN
ijtc-1105	142	13	of	of	ADP
ijtc-1105	142	14	potential	potential	ADJ
ijtc-1105	142	15	customers	customer	NOUN
ijtc-1105	142	16	due	due	ADP
ijtc-1105	142	17	to	to	ADP
ijtc-1105	142	18	the	the	DET
ijtc-1105	142	19	unavailability	unavailability	NOUN
ijtc-1105	142	20	of	of	ADP
ijtc-1105	142	21	products	product	NOUN
ijtc-1105	142	22	.	.	PUNCT
ijtc-1105	143	1	secondly	secondly	ADV
ijtc-1105	143	2	,	,	PUNCT
ijtc-1105	143	3	operating	operating	NOUN
ijtc-1105	143	4	capacity	capacity	NOUN
ijtc-1105	143	5	affects	affect	VERB
ijtc-1105	143	6	pricing	pricing	NOUN
ijtc-1105	143	7	strategies	strategy	NOUN
ijtc-1105	143	8	.	.	PUNCT
ijtc-1105	144	1	by	by	ADP
ijtc-1105	144	2	increasing	increase	VERB
ijtc-1105	144	3	their	their	PRON
ijtc-1105	144	4	operating	operating	NOUN
ijtc-1105	144	5	capacity	capacity	NOUN
ijtc-1105	144	6	,	,	PUNCT
ijtc-1105	144	7	companies	company	NOUN
ijtc-1105	144	8	in	in	ADP
ijtc-1105	144	9	the	the	DET
ijtc-1105	144	10	food	food	NOUN
ijtc-1105	144	11	and	and	CCONJ
ijtc-1105	144	12	beverage	beverage	NOUN
ijtc-1105	144	13	industry	industry	NOUN
ijtc-1105	144	14	can	can	AUX
ijtc-1105	144	15	achieve	achieve	VERB
ijtc-1105	144	16	economies	economy	NOUN
ijtc-1105	144	17	of	of	ADP
ijtc-1105	144	18	scale	scale	NOUN
ijtc-1105	144	19	,	,	PUNCT
ijtc-1105	144	20	which	which	PRON
ijtc-1105	144	21	can	can	AUX
ijtc-1105	144	22	lead	lead	VERB
ijtc-1105	144	23	to	to	AUX
ijtc-1105	144	24	cost	cost	VERB
ijtc-1105	144	25	savings	saving	NOUN
ijtc-1105	144	26	.	.	PUNCT
ijtc-1105	145	1	these	these	DET
ijtc-1105	145	2	cost	cost	NOUN
ijtc-1105	145	3	savings	saving	NOUN
ijtc-1105	145	4	can	can	AUX
ijtc-1105	145	5	be	be	AUX
ijtc-1105	145	6	passed	pass	VERB
ijtc-1105	145	7	on	on	ADP
ijtc-1105	145	8	to	to	ADP
ijtc-1105	145	9	customers	customer	NOUN
ijtc-1105	145	10	in	in	ADP
ijtc-1105	145	11	the	the	DET
ijtc-1105	145	12	form	form	NOUN
ijtc-1105	145	13	of	of	ADP
ijtc-1105	145	14	lower	low	ADJ
ijtc-1105	145	15	prices	price	NOUN
ijtc-1105	145	16	,	,	PUNCT
ijtc-1105	145	17	making	make	VERB
ijtc-1105	145	18	the	the	DET
ijtc-1105	145	19	company	company	NOUN
ijtc-1105	145	20	more	more	ADV
ijtc-1105	145	21	competitive	competitive	ADJ
ijtc-1105	145	22	in	in	ADP
ijtc-1105	145	23	the	the	DET
ijtc-1105	145	24	market	market	NOUN
ijtc-1105	145	25	(	(	PUNCT
ijtc-1105	145	26	gopalakrishna	gopalakrishna	NOUN
ijtc-1105	145	27	-	-	PUNCT
ijtc-1105	145	28	remani	remani	PROPN
ijtc-1105	145	29	et	et	PROPN
ijtc-1105	145	30	al	al	PROPN
ijtc-1105	145	31	.	.	PROPN
ijtc-1105	145	32	,	,	PUNCT
ijtc-1105	145	33	2016	2016	NUM
ijtc-1105	145	34	;	;	PUNCT
ijtc-1105	146	1	hwang	hwang	PROPN
ijtc-1105	146	2	et	et	PROPN
ijtc-1105	146	3	al	al	PROPN
ijtc-1105	146	4	.	.	PROPN
ijtc-1105	146	5	,	,	PUNCT
ijtc-1105	146	6	2010	2010	NUM
ijtc-1105	146	7	)	)	PUNCT
ijtc-1105	146	8	.	.	PUNCT
ijtc-1105	147	1	additionally	additionally	ADV
ijtc-1105	147	2	,	,	PUNCT
ijtc-1105	147	3	operating	operating	NOUN
ijtc-1105	147	4	capacity	capacity	NOUN
ijtc-1105	147	5	plays	play	VERB
ijtc-1105	147	6	a	a	DET
ijtc-1105	147	7	pivotal	pivotal	ADJ
ijtc-1105	147	8	role	role	NOUN
ijtc-1105	147	9	in	in	ADP
ijtc-1105	147	10	marketing	marketing	NOUN
ijtc-1105	147	11	and	and	CCONJ
ijtc-1105	147	12	promotional	promotional	ADJ
ijtc-1105	147	13	plans	plan	NOUN
ijtc-1105	147	14	.	.	PUNCT
ijtc-1105	148	1	companies	company	NOUN
ijtc-1105	148	2	with	with	ADP
ijtc-1105	148	3	higher	high	ADJ
ijtc-1105	148	4	operating	operating	NOUN
ijtc-1105	148	5	capacity	capacity	NOUN
ijtc-1105	148	6	can	can	AUX
ijtc-1105	148	7	take	take	VERB
ijtc-1105	148	8	on	on	ADP
ijtc-1105	148	9	more	more	ADV
ijtc-1105	148	10	extensive	extensive	ADJ
ijtc-1105	148	11	marketing	marketing	NOUN
ijtc-1105	148	12	campaigns	campaign	NOUN
ijtc-1105	148	13	,	,	PUNCT
ijtc-1105	148	14	offer	offer	VERB
ijtc-1105	148	15	more	more	ADJ
ijtc-1105	148	16	promotions	promotion	NOUN
ijtc-1105	148	17	,	,	PUNCT
ijtc-1105	148	18	and	and	CCONJ
ijtc-1105	148	19	accommodate	accommodate	VERB
ijtc-1105	148	20	more	more	ADV
ijtc-1105	148	21	significant	significant	ADJ
ijtc-1105	148	22	events	event	NOUN
ijtc-1105	148	23	or	or	CCONJ
ijtc-1105	148	24	gatherings	gathering	NOUN
ijtc-1105	148	25	.	.	PUNCT
ijtc-1105	149	1	this	this	PRON
ijtc-1105	149	2	allows	allow	VERB
ijtc-1105	149	3	them	they	PRON
ijtc-1105	149	4	to	to	PART
ijtc-1105	149	5	reach	reach	VERB
ijtc-1105	149	6	a	a	DET
ijtc-1105	149	7	wider	wide	ADJ
ijtc-1105	149	8	audience	audience	NOUN
ijtc-1105	149	9	and	and	CCONJ
ijtc-1105	149	10	attract	attract	VERB
ijtc-1105	149	11	more	more	ADJ
ijtc-1105	149	12	customers	customer	NOUN
ijtc-1105	149	13	,	,	PUNCT
ijtc-1105	149	14	ultimately	ultimately	ADV
ijtc-1105	149	15	leading	lead	VERB
ijtc-1105	149	16	to	to	ADP
ijtc-1105	149	17	increased	increase	VERB
ijtc-1105	149	18	sales	sale	NOUN
ijtc-1105	149	19	and	and	CCONJ
ijtc-1105	149	20	market	market	NOUN
ijtc-1105	149	21	share	share	NOUN
ijtc-1105	149	22	(	(	PUNCT
ijtc-1105	149	23	yeap	yeap	INTJ
ijtc-1105	149	24	,	,	PUNCT
ijtc-1105	149	25	2011	2011	NUM
ijtc-1105	149	26	)	)	PUNCT
ijtc-1105	149	27	.	.	PUNCT
ijtc-1105	150	1	agency	agency	NOUN
ijtc-1105	150	2	cost	cost	NOUN
ijtc-1105	150	3	and	and	CCONJ
ijtc-1105	150	4	firm	firm	ADJ
ijtc-1105	150	5	performance	performance	NOUN
ijtc-1105	150	6	the	the	DET
ijtc-1105	150	7	study	study	NOUN
ijtc-1105	150	8	results	result	NOUN
ijtc-1105	150	9	show	show	VERB
ijtc-1105	150	10	that	that	SCONJ
ijtc-1105	150	11	agency	agency	NOUN
ijtc-1105	150	12	cost	cost	NOUN
ijtc-1105	150	13	significantly	significantly	ADV
ijtc-1105	150	14	affects	affect	VERB
ijtc-1105	150	15	firm	firm	ADJ
ijtc-1105	150	16	performance	performance	NOUN
ijtc-1105	150	17	.	.	PUNCT
ijtc-1105	151	1	one	one	NUM
ijtc-1105	151	2	reason	reason	NOUN
ijtc-1105	151	3	why	why	SCONJ
ijtc-1105	151	4	agency	agency	NOUN
ijtc-1105	151	5	costs	cost	NOUN
ijtc-1105	151	6	can	can	AUX
ijtc-1105	151	7	have	have	VERB
ijtc-1105	151	8	a	a	DET
ijtc-1105	151	9	positive	positive	ADJ
ijtc-1105	151	10	impact	impact	NOUN
ijtc-1105	151	11	on	on	ADP
ijtc-1105	151	12	the	the	DET
ijtc-1105	151	13	performance	performance	NOUN
ijtc-1105	151	14	of	of	ADP
ijtc-1105	151	15	food	food	NOUN
ijtc-1105	151	16	and	and	CCONJ
ijtc-1105	151	17	beverage	beverage	NOUN
ijtc-1105	151	18	companies	company	NOUN
ijtc-1105	151	19	is	be	AUX
ijtc-1105	151	20	that	that	SCONJ
ijtc-1105	151	21	it	it	PRON
ijtc-1105	151	22	provides	provide	VERB
ijtc-1105	151	23	incentives	incentive	NOUN
ijtc-1105	151	24	for	for	SCONJ
ijtc-1105	151	25	managers	manager	NOUN
ijtc-1105	151	26	to	to	PART
ijtc-1105	151	27	act	act	VERB
ijtc-1105	151	28	in	in	ADP
ijtc-1105	151	29	the	the	DET
ijtc-1105	151	30	best	good	ADJ
ijtc-1105	151	31	interests	interest	NOUN
ijtc-1105	151	32	of	of	ADP
ijtc-1105	151	33	the	the	DET
ijtc-1105	151	34	shareholders	shareholder	NOUN
ijtc-1105	151	35	(	(	PUNCT
ijtc-1105	151	36	luo	luo	PROPN
ijtc-1105	151	37	,	,	PUNCT
ijtc-1105	151	38	2010	2010	NUM
ijtc-1105	151	39	)	)	PUNCT
ijtc-1105	151	40	.	.	PUNCT
ijtc-1105	152	1	these	these	DET
ijtc-1105	152	2	incentives	incentive	NOUN
ijtc-1105	152	3	can	can	AUX
ijtc-1105	152	4	lead	lead	VERB
ijtc-1105	152	5	to	to	ADP
ijtc-1105	152	6	increased	increase	VERB
ijtc-1105	152	7	effort	effort	NOUN
ijtc-1105	152	8	and	and	CCONJ
ijtc-1105	152	9	motivation	motivation	NOUN
ijtc-1105	152	10	on	on	ADP
ijtc-1105	152	11	the	the	DET
ijtc-1105	152	12	part	part	NOUN
ijtc-1105	152	13	of	of	ADP
ijtc-1105	152	14	the	the	DET
ijtc-1105	152	15	managers	manager	NOUN
ijtc-1105	152	16	,	,	PUNCT
ijtc-1105	152	17	which	which	PRON
ijtc-1105	152	18	in	in	ADP
ijtc-1105	152	19	turn	turn	NOUN
ijtc-1105	152	20	can	can	AUX
ijtc-1105	152	21	improve	improve	VERB
ijtc-1105	152	22	the	the	DET
ijtc-1105	152	23	overall	overall	ADJ
ijtc-1105	152	24	performance	performance	NOUN
ijtc-1105	152	25	of	of	ADP
ijtc-1105	152	26	the	the	DET
ijtc-1105	152	27	company	company	NOUN
ijtc-1105	152	28	(	(	PUNCT
ijtc-1105	152	29	corbetta	corbetta	PROPN
ijtc-1105	152	30	&	&	CCONJ
ijtc-1105	152	31	salvato	salvato	PROPN
ijtc-1105	152	32	,	,	PUNCT
ijtc-1105	152	33	2004	2004	NUM
ijtc-1105	152	34	;	;	PUNCT
ijtc-1105	152	35	khuyen	khuyen	NOUN
ijtc-1105	152	36	,	,	PUNCT
ijtc-1105	152	37	2021	2021	NUM
ijtc-1105	152	38	;	;	PUNCT
ijtc-1105	152	39	kim	kim	PROPN
ijtc-1105	152	40	et	et	PROPN
ijtc-1105	152	41	al	al	PROPN
ijtc-1105	152	42	.	.	PROPN
ijtc-1105	152	43	,	,	PUNCT
ijtc-1105	152	44	2007	2007	NUM
ijtc-1105	152	45	)	)	PUNCT
ijtc-1105	152	46	.	.	PUNCT
ijtc-1105	153	1	managers	manager	NOUN
ijtc-1105	153	2	and	and	CCONJ
ijtc-1105	153	3	shareholders	shareholder	NOUN
ijtc-1105	153	4	may	may	AUX
ijtc-1105	153	5	have	have	VERB
ijtc-1105	153	6	different	different	ADJ
ijtc-1105	153	7	goals	goal	NOUN
ijtc-1105	153	8	and	and	CCONJ
ijtc-1105	153	9	interests	interest	NOUN
ijtc-1105	153	10	.	.	PUNCT
ijtc-1105	154	1	managers	manager	NOUN
ijtc-1105	154	2	may	may	AUX
ijtc-1105	154	3	prioritize	prioritize	VERB
ijtc-1105	154	4	short	short	ADJ
ijtc-1105	154	5	-	-	PUNCT
ijtc-1105	154	6	term	term	NOUN
ijtc-1105	154	7	profitability	profitability	NOUN
ijtc-1105	154	8	or	or	CCONJ
ijtc-1105	154	9	personal	personal	ADJ
ijtc-1105	154	10	gain	gain	NOUN
ijtc-1105	154	11	,	,	PUNCT
ijtc-1105	154	12	while	while	SCONJ
ijtc-1105	154	13	shareholders	shareholder	NOUN
ijtc-1105	154	14	typically	typically	ADV
ijtc-1105	154	15	focus	focus	VERB
ijtc-1105	154	16	on	on	ADP
ijtc-1105	154	17	long	long	ADJ
ijtc-1105	154	18	-	-	PUNCT
ijtc-1105	154	19	term	term	NOUN
ijtc-1105	154	20	value	value	NOUN
ijtc-1105	154	21	creation	creation	NOUN
ijtc-1105	154	22	and	and	CCONJ
ijtc-1105	154	23	maximizing	maximize	VERB
ijtc-1105	154	24	shareholder	shareholder	NOUN
ijtc-1105	154	25	wealth	wealth	NOUN
ijtc-1105	154	26	.	.	PUNCT
ijtc-1105	155	1	the	the	DET
ijtc-1105	155	2	presence	presence	NOUN
ijtc-1105	155	3	of	of	ADP
ijtc-1105	155	4	agency	agency	NOUN
ijtc-1105	155	5	costs	cost	NOUN
ijtc-1105	155	6	helps	help	VERB
ijtc-1105	155	7	align	align	VERB
ijtc-1105	155	8	the	the	DET
ijtc-1105	155	9	interests	interest	NOUN
ijtc-1105	155	10	of	of	ADP
ijtc-1105	155	11	managers	manager	NOUN
ijtc-1105	155	12	with	with	ADP
ijtc-1105	155	13	those	those	PRON
ijtc-1105	155	14	of	of	ADP
ijtc-1105	155	15	shareholders	shareholder	NOUN
ijtc-1105	155	16	(	(	PUNCT
ijtc-1105	155	17	blanco	blanco	NOUN
ijtc-1105	155	18	-	-	PUNCT
ijtc-1105	155	19	mazagatos	mazagatos	PROPN
ijtc-1105	155	20	et	et	PROPN
ijtc-1105	155	21	al	al	PROPN
ijtc-1105	155	22	.	.	PROPN
ijtc-1105	155	23	,	,	PUNCT
ijtc-1105	155	24	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1105	155	25	boosting	boost	VERB
ijtc-1105	155	26	firm	firm	ADJ
ijtc-1105	155	27	performance	performance	NOUN
ijtc-1105	155	28	:	:	PUNCT
ijtc-1105	155	29	insights	insight	NOUN
ijtc-1105	155	30	from	from	ADP
ijtc-1105	155	31	the	the	DET
ijtc-1105	155	32	food	food	NOUN
ijtc-1105	155	33	&	&	CCONJ
ijtc-1105	155	34	beverage	beverage	NOUN
ijtc-1105	155	35	sector	sector	NOUN
ijtc-1105	155	36	's	's	PART
ijtc-1105	155	37	key	key	ADJ
ijtc-1105	155	38	drivers	driver	NOUN
ijtc-1105	155	39	michael	michael	PROPN
ijtc-1105	155	40	and	and	CCONJ
ijtc-1105	155	41	widjaja	widjaja	PROPN
ijtc-1105	155	42	347	347	NUM
ijtc-1105	155	43	|	|	NOUN
ijtc-1105	155	44	ilomata	ilomata	NOUN
ijtc-1105	155	45	international	international	ADJ
ijtc-1105	155	46	journal	journal	NOUN
ijtc-1105	155	47	of	of	ADP
ijtc-1105	155	48	tax	tax	PROPN
ijtc-1105	155	49	&	&	CCONJ
ijtc-1105	155	50	accounting	accounting	PROPN
ijtc-1105	155	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1105	155	52	2007	2007	NUM
ijtc-1105	155	53	;	;	PUNCT
ijtc-1105	155	54	haugen	haugen	PROPN
ijtc-1105	155	55	&	&	CCONJ
ijtc-1105	155	56	senbet	senbet	PROPN
ijtc-1105	155	57	,	,	PUNCT
ijtc-1105	155	58	1981	1981	NUM
ijtc-1105	155	59	;	;	PUNCT
ijtc-1105	155	60	schulze	schulze	NOUN
ijtc-1105	155	61	et	et	PROPN
ijtc-1105	155	62	al	al	PROPN
ijtc-1105	155	63	.	.	PROPN
ijtc-1105	155	64	,	,	PUNCT
ijtc-1105	155	65	2001	2001	NUM
ijtc-1105	155	66	)	)	PUNCT
ijtc-1105	155	67	.	.	PUNCT
ijtc-1105	156	1	one	one	NUM
ijtc-1105	156	2	way	way	NOUN
ijtc-1105	156	3	agency	agency	NOUN
ijtc-1105	156	4	costs	cost	NOUN
ijtc-1105	156	5	can	can	AUX
ijtc-1105	156	6	positively	positively	ADV
ijtc-1105	156	7	influence	influence	VERB
ijtc-1105	156	8	the	the	DET
ijtc-1105	156	9	performance	performance	NOUN
ijtc-1105	156	10	of	of	ADP
ijtc-1105	156	11	food	food	NOUN
ijtc-1105	156	12	and	and	CCONJ
ijtc-1105	156	13	beverage	beverage	NOUN
ijtc-1105	156	14	companies	company	NOUN
ijtc-1105	156	15	is	be	AUX
ijtc-1105	156	16	through	through	ADP
ijtc-1105	156	17	increased	increase	VERB
ijtc-1105	156	18	monitoring	monitoring	NOUN
ijtc-1105	156	19	and	and	CCONJ
ijtc-1105	156	20	control	control	NOUN
ijtc-1105	156	21	mechanisms	mechanism	NOUN
ijtc-1105	156	22	.	.	PUNCT
ijtc-1105	157	1	shareholders	shareholder	NOUN
ijtc-1105	157	2	will	will	AUX
ijtc-1105	157	3	closely	closely	ADV
ijtc-1105	157	4	monitor	monitor	VERB
ijtc-1105	157	5	the	the	DET
ijtc-1105	157	6	actions	action	NOUN
ijtc-1105	157	7	and	and	CCONJ
ijtc-1105	157	8	decisions	decision	NOUN
ijtc-1105	157	9	of	of	ADP
ijtc-1105	157	10	managers	manager	NOUN
ijtc-1105	157	11	to	to	PART
ijtc-1105	157	12	ensure	ensure	VERB
ijtc-1105	157	13	that	that	SCONJ
ijtc-1105	157	14	they	they	PRON
ijtc-1105	157	15	act	act	VERB
ijtc-1105	157	16	in	in	ADP
ijtc-1105	157	17	the	the	DET
ijtc-1105	157	18	best	good	ADJ
ijtc-1105	157	19	interest	interest	NOUN
ijtc-1105	157	20	of	of	ADP
ijtc-1105	157	21	the	the	DET
ijtc-1105	157	22	company	company	NOUN
ijtc-1105	157	23	.	.	PUNCT
ijtc-1105	158	1	this	this	DET
ijtc-1105	158	2	monitoring	monitoring	NOUN
ijtc-1105	158	3	can	can	AUX
ijtc-1105	158	4	lead	lead	VERB
ijtc-1105	158	5	to	to	ADP
ijtc-1105	158	6	improved	improve	VERB
ijtc-1105	158	7	corporate	corporate	ADJ
ijtc-1105	158	8	governance	governance	NOUN
ijtc-1105	158	9	practices	practice	NOUN
ijtc-1105	158	10	,	,	PUNCT
ijtc-1105	158	11	more	more	ADV
ijtc-1105	158	12	effective	effective	ADJ
ijtc-1105	158	13	decision	decision	NOUN
ijtc-1105	158	14	-	-	PUNCT
ijtc-1105	158	15	making	making	NOUN
ijtc-1105	158	16	,	,	PUNCT
ijtc-1105	158	17	and	and	CCONJ
ijtc-1105	158	18	better	well	ADJ
ijtc-1105	158	19	risk	risk	NOUN
ijtc-1105	158	20	management	management	NOUN
ijtc-1105	158	21	(	(	PUNCT
ijtc-1105	158	22	li	li	PROPN
ijtc-1105	158	23	,	,	PUNCT
ijtc-1105	158	24	2020	2020	NUM
ijtc-1105	158	25	;	;	PUNCT
ijtc-1105	158	26	umam	umam	PROPN
ijtc-1105	158	27	&	&	CCONJ
ijtc-1105	158	28	halimah	halimah	PROPN
ijtc-1105	158	29	,	,	PUNCT
ijtc-1105	158	30	2021	2021	NUM
ijtc-1105	158	31	)	)	PUNCT
ijtc-1105	158	32	.	.	PUNCT
ijtc-1105	159	1	additionally	additionally	ADV
ijtc-1105	159	2	,	,	PUNCT
ijtc-1105	159	3	agency	agency	NOUN
ijtc-1105	159	4	costs	cost	NOUN
ijtc-1105	159	5	can	can	AUX
ijtc-1105	159	6	lead	lead	VERB
ijtc-1105	159	7	to	to	ADP
ijtc-1105	159	8	greater	great	ADJ
ijtc-1105	159	9	transparency	transparency	NOUN
ijtc-1105	159	10	and	and	CCONJ
ijtc-1105	159	11	accountability	accountability	NOUN
ijtc-1105	159	12	within	within	ADP
ijtc-1105	159	13	the	the	DET
ijtc-1105	159	14	company	company	NOUN
ijtc-1105	159	15	.	.	PUNCT
ijtc-1105	160	1	managers	manager	NOUN
ijtc-1105	160	2	may	may	AUX
ijtc-1105	160	3	be	be	AUX
ijtc-1105	160	4	more	more	ADV
ijtc-1105	160	5	incentivized	incentivize	VERB
ijtc-1105	160	6	to	to	PART
ijtc-1105	160	7	provide	provide	VERB
ijtc-1105	160	8	accurate	accurate	ADJ
ijtc-1105	160	9	and	and	CCONJ
ijtc-1105	160	10	timely	timely	ADJ
ijtc-1105	160	11	information	information	NOUN
ijtc-1105	160	12	to	to	ADP
ijtc-1105	160	13	shareholders	shareholder	NOUN
ijtc-1105	160	14	,	,	PUNCT
ijtc-1105	160	15	as	as	SCONJ
ijtc-1105	160	16	this	this	PRON
ijtc-1105	160	17	can	can	AUX
ijtc-1105	160	18	help	help	VERB
ijtc-1105	160	19	mitigate	mitigate	VERB
ijtc-1105	160	20	agency	agency	NOUN
ijtc-1105	160	21	costs	cost	NOUN
ijtc-1105	160	22	and	and	CCONJ
ijtc-1105	160	23	build	build	VERB
ijtc-1105	160	24	trust	trust	NOUN
ijtc-1105	160	25	.	.	PUNCT
ijtc-1105	161	1	managers	manager	NOUN
ijtc-1105	161	2	may	may	AUX
ijtc-1105	161	3	voluntarily	voluntarily	ADV
ijtc-1105	161	4	disclose	disclose	VERB
ijtc-1105	161	5	more	more	ADJ
ijtc-1105	161	6	information	information	NOUN
ijtc-1105	161	7	in	in	ADP
ijtc-1105	161	8	annual	annual	ADJ
ijtc-1105	161	9	reports	report	NOUN
ijtc-1105	161	10	,	,	PUNCT
ijtc-1105	161	11	financial	financial	ADJ
ijtc-1105	161	12	statements	statement	NOUN
ijtc-1105	161	13	,	,	PUNCT
ijtc-1105	161	14	and	and	CCONJ
ijtc-1105	161	15	other	other	ADJ
ijtc-1105	161	16	communications	communication	NOUN
ijtc-1105	161	17	to	to	ADP
ijtc-1105	161	18	shareholders	shareholder	NOUN
ijtc-1105	161	19	in	in	ADP
ijtc-1105	161	20	order	order	NOUN
ijtc-1105	161	21	to	to	PART
ijtc-1105	161	22	reduce	reduce	VERB
ijtc-1105	161	23	agency	agency	NOUN
ijtc-1105	161	24	costs	cost	NOUN
ijtc-1105	161	25	.	.	PUNCT
ijtc-1105	162	1	this	this	DET
ijtc-1105	162	2	increased	increase	VERB
ijtc-1105	162	3	transparency	transparency	NOUN
ijtc-1105	162	4	can	can	AUX
ijtc-1105	162	5	improve	improve	VERB
ijtc-1105	162	6	the	the	DET
ijtc-1105	162	7	overall	overall	ADJ
ijtc-1105	162	8	performance	performance	NOUN
ijtc-1105	162	9	of	of	ADP
ijtc-1105	162	10	the	the	DET
ijtc-1105	162	11	company	company	NOUN
ijtc-1105	162	12	by	by	ADP
ijtc-1105	162	13	providing	provide	VERB
ijtc-1105	162	14	shareholders	shareholder	NOUN
ijtc-1105	162	15	with	with	ADP
ijtc-1105	162	16	a	a	DET
ijtc-1105	162	17	better	well	ADJ
ijtc-1105	162	18	understanding	understanding	NOUN
ijtc-1105	162	19	of	of	ADP
ijtc-1105	162	20	the	the	DET
ijtc-1105	162	21	company	company	NOUN
ijtc-1105	162	22	's	's	PART
ijtc-1105	162	23	operations	operation	NOUN
ijtc-1105	162	24	,	,	PUNCT
ijtc-1105	162	25	financial	financial	ADJ
ijtc-1105	162	26	health	health	NOUN
ijtc-1105	162	27	,	,	PUNCT
ijtc-1105	162	28	and	and	CCONJ
ijtc-1105	162	29	prospects	prospect	NOUN
ijtc-1105	162	30	(	(	PUNCT
ijtc-1105	162	31	alfadhl	alfadhl	NOUN
ijtc-1105	162	32	&	&	CCONJ
ijtc-1105	162	33	alabdullah	alabdullah	PROPN
ijtc-1105	162	34	,	,	PUNCT
ijtc-1105	162	35	2013	2013	NUM
ijtc-1105	162	36	;	;	PUNCT
ijtc-1105	162	37	boland	boland	PROPN
ijtc-1105	162	38	et	et	PROPN
ijtc-1105	162	39	al	al	PROPN
ijtc-1105	162	40	.	.	PROPN
ijtc-1105	162	41	,	,	PUNCT
ijtc-1105	162	42	2008	2008	NUM
ijtc-1105	162	43	)	)	PUNCT
ijtc-1105	162	44	.	.	PUNCT
ijtc-1105	163	1	furthermore	furthermore	ADV
ijtc-1105	163	2	,	,	PUNCT
ijtc-1105	163	3	addressing	address	VERB
ijtc-1105	163	4	agency	agency	NOUN
ijtc-1105	163	5	costs	cost	NOUN
ijtc-1105	163	6	can	can	AUX
ijtc-1105	163	7	also	also	ADV
ijtc-1105	163	8	lead	lead	VERB
ijtc-1105	163	9	to	to	ADP
ijtc-1105	163	10	improved	improved	ADJ
ijtc-1105	163	11	efficiency	efficiency	NOUN
ijtc-1105	163	12	and	and	CCONJ
ijtc-1105	163	13	cost	cost	NOUN
ijtc-1105	163	14	management	management	NOUN
ijtc-1105	163	15	within	within	ADP
ijtc-1105	163	16	food	food	NOUN
ijtc-1105	163	17	and	and	CCONJ
ijtc-1105	163	18	beverage	beverage	NOUN
ijtc-1105	163	19	companies	company	NOUN
ijtc-1105	163	20	.	.	PUNCT
ijtc-1105	164	1	when	when	SCONJ
ijtc-1105	164	2	agency	agency	NOUN
ijtc-1105	164	3	costs	cost	NOUN
ijtc-1105	164	4	are	be	AUX
ijtc-1105	164	5	effectively	effectively	ADV
ijtc-1105	164	6	managed	manage	VERB
ijtc-1105	164	7	,	,	PUNCT
ijtc-1105	164	8	decision	decision	NOUN
ijtc-1105	164	9	-	-	PUNCT
ijtc-1105	164	10	making	make	VERB
ijtc-1105	164	11	processes	process	NOUN
ijtc-1105	164	12	become	become	VERB
ijtc-1105	164	13	more	more	ADV
ijtc-1105	164	14	efficient	efficient	ADJ
ijtc-1105	164	15	,	,	PUNCT
ijtc-1105	164	16	and	and	CCONJ
ijtc-1105	164	17	costs	cost	NOUN
ijtc-1105	164	18	can	can	AUX
ijtc-1105	164	19	be	be	AUX
ijtc-1105	164	20	better	well	ADV
ijtc-1105	164	21	controlled	control	VERB
ijtc-1105	164	22	.	.	PUNCT
ijtc-1105	165	1	this	this	PRON
ijtc-1105	165	2	can	can	AUX
ijtc-1105	165	3	result	result	VERB
ijtc-1105	165	4	in	in	ADP
ijtc-1105	165	5	improved	improved	ADJ
ijtc-1105	165	6	operational	operational	ADJ
ijtc-1105	165	7	performance	performance	NOUN
ijtc-1105	165	8	,	,	PUNCT
ijtc-1105	165	9	reduced	reduced	ADJ
ijtc-1105	165	10	wastage	wastage	NOUN
ijtc-1105	165	11	,	,	PUNCT
ijtc-1105	165	12	and	and	CCONJ
ijtc-1105	165	13	increased	increase	VERB
ijtc-1105	165	14	profitability	profitability	NOUN
ijtc-1105	165	15	(	(	PUNCT
ijtc-1105	165	16	luo	luo	PROPN
ijtc-1105	165	17	,	,	PUNCT
ijtc-1105	165	18	2010	2010	NUM
ijtc-1105	165	19	;	;	PUNCT
ijtc-1105	165	20	mohan	mohan	PROPN
ijtc-1105	165	21	et	et	PROPN
ijtc-1105	165	22	al	al	PROPN
ijtc-1105	165	23	.	.	PROPN
ijtc-1105	165	24	,	,	PUNCT
ijtc-1105	165	25	2020	2020	NUM
ijtc-1105	165	26	;	;	PUNCT
ijtc-1105	165	27	reynolds	reynolds	PROPN
ijtc-1105	165	28	&	&	CCONJ
ijtc-1105	165	29	biel	biel	PROPN
ijtc-1105	165	30	,	,	PUNCT
ijtc-1105	165	31	2007	2007	NUM
ijtc-1105	165	32	;	;	PUNCT
ijtc-1105	165	33	umam	umam	PROPN
ijtc-1105	165	34	&	&	CCONJ
ijtc-1105	165	35	halimah	halimah	PROPN
ijtc-1105	165	36	,	,	PUNCT
ijtc-1105	165	37	2021	2021	NUM
ijtc-1105	165	38	)	)	PUNCT
ijtc-1105	165	39	.	.	PUNCT
ijtc-1105	166	1	intellectual	intellectual	ADJ
ijtc-1105	166	2	capital	capital	NOUN
ijtc-1105	166	3	and	and	CCONJ
ijtc-1105	166	4	firm	firm	ADJ
ijtc-1105	166	5	performance	performance	NOUN
ijtc-1105	166	6	the	the	DET
ijtc-1105	166	7	study	study	NOUN
ijtc-1105	166	8	results	result	NOUN
ijtc-1105	166	9	show	show	VERB
ijtc-1105	166	10	that	that	SCONJ
ijtc-1105	166	11	agency	agency	NOUN
ijtc-1105	166	12	cost	cost	NOUN
ijtc-1105	166	13	significantly	significantly	ADV
ijtc-1105	166	14	affects	affect	VERB
ijtc-1105	166	15	firm	firm	ADJ
ijtc-1105	166	16	performance	performance	NOUN
ijtc-1105	166	17	.	.	PUNCT
ijtc-1105	167	1	the	the	DET
ijtc-1105	167	2	food	food	NOUN
ijtc-1105	167	3	and	and	CCONJ
ijtc-1105	167	4	beverage	beverage	NOUN
ijtc-1105	167	5	industry	industry	NOUN
ijtc-1105	167	6	is	be	AUX
ijtc-1105	167	7	a	a	DET
ijtc-1105	167	8	highly	highly	ADV
ijtc-1105	167	9	competitive	competitive	ADJ
ijtc-1105	167	10	sector	sector	NOUN
ijtc-1105	167	11	that	that	PRON
ijtc-1105	167	12	requires	require	VERB
ijtc-1105	167	13	companies	company	NOUN
ijtc-1105	167	14	to	to	PART
ijtc-1105	167	15	continually	continually	ADV
ijtc-1105	167	16	innovate	innovate	VERB
ijtc-1105	167	17	and	and	CCONJ
ijtc-1105	167	18	adapt	adapt	VERB
ijtc-1105	167	19	to	to	ADP
ijtc-1105	167	20	changing	change	VERB
ijtc-1105	167	21	consumer	consumer	NOUN
ijtc-1105	167	22	preferences	preference	NOUN
ijtc-1105	167	23	(	(	PUNCT
ijtc-1105	167	24	wardani	wardani	PROPN
ijtc-1105	167	25	et	et	PROPN
ijtc-1105	167	26	al	al	PROPN
ijtc-1105	167	27	.	.	PROPN
ijtc-1105	167	28	,	,	PUNCT
ijtc-1105	167	29	2019	2019	NUM
ijtc-1105	167	30	)	)	PUNCT
ijtc-1105	167	31	.	.	PUNCT
ijtc-1105	168	1	numerous	numerous	ADJ
ijtc-1105	168	2	studies	study	NOUN
ijtc-1105	168	3	have	have	AUX
ijtc-1105	168	4	been	be	AUX
ijtc-1105	168	5	conducted	conduct	VERB
ijtc-1105	168	6	to	to	PART
ijtc-1105	168	7	examine	examine	VERB
ijtc-1105	168	8	the	the	DET
ijtc-1105	168	9	impact	impact	NOUN
ijtc-1105	168	10	of	of	ADP
ijtc-1105	168	11	intellectual	intellectual	ADJ
ijtc-1105	168	12	capital	capital	NOUN
ijtc-1105	168	13	on	on	ADP
ijtc-1105	168	14	company	company	NOUN
ijtc-1105	168	15	performance	performance	NOUN
ijtc-1105	168	16	,	,	PUNCT
ijtc-1105	168	17	particularly	particularly	ADV
ijtc-1105	168	18	in	in	ADP
ijtc-1105	168	19	the	the	DET
ijtc-1105	168	20	food	food	NOUN
ijtc-1105	168	21	and	and	CCONJ
ijtc-1105	168	22	beverage	beverage	NOUN
ijtc-1105	168	23	industry	industry	NOUN
ijtc-1105	168	24	.	.	PUNCT
ijtc-1105	169	1	intellectual	intellectual	ADJ
ijtc-1105	169	2	capital	capital	NOUN
ijtc-1105	169	3	enables	enable	VERB
ijtc-1105	169	4	companies	company	NOUN
ijtc-1105	169	5	to	to	PART
ijtc-1105	169	6	innovate	innovate	VERB
ijtc-1105	169	7	and	and	CCONJ
ijtc-1105	169	8	differentiate	differentiate	VERB
ijtc-1105	169	9	themselves	themselves	PRON
ijtc-1105	169	10	in	in	ADP
ijtc-1105	169	11	a	a	DET
ijtc-1105	169	12	highly	highly	ADV
ijtc-1105	169	13	competitive	competitive	ADJ
ijtc-1105	169	14	market	market	NOUN
ijtc-1105	169	15	.	.	PUNCT
ijtc-1105	170	1	this	this	PRON
ijtc-1105	170	2	is	be	AUX
ijtc-1105	170	3	particularly	particularly	ADV
ijtc-1105	170	4	relevant	relevant	ADJ
ijtc-1105	170	5	in	in	ADP
ijtc-1105	170	6	the	the	DET
ijtc-1105	170	7	food	food	NOUN
ijtc-1105	170	8	and	and	CCONJ
ijtc-1105	170	9	beverage	beverage	NOUN
ijtc-1105	170	10	industry	industry	NOUN
ijtc-1105	170	11	,	,	PUNCT
ijtc-1105	170	12	where	where	SCONJ
ijtc-1105	170	13	consumer	consumer	NOUN
ijtc-1105	170	14	preferences	preference	NOUN
ijtc-1105	170	15	are	be	AUX
ijtc-1105	170	16	constantly	constantly	ADV
ijtc-1105	170	17	evolving	evolve	VERB
ijtc-1105	170	18	.	.	PUNCT
ijtc-1105	171	1	companies	company	NOUN
ijtc-1105	171	2	that	that	PRON
ijtc-1105	171	3	possess	possess	VERB
ijtc-1105	171	4	a	a	DET
ijtc-1105	171	5	strong	strong	ADJ
ijtc-1105	171	6	intellectual	intellectual	ADJ
ijtc-1105	171	7	capital	capital	NOUN
ijtc-1105	171	8	can	can	AUX
ijtc-1105	171	9	develop	develop	VERB
ijtc-1105	171	10	new	new	ADJ
ijtc-1105	171	11	and	and	CCONJ
ijtc-1105	171	12	innovative	innovative	ADJ
ijtc-1105	171	13	products	product	NOUN
ijtc-1105	171	14	,	,	PUNCT
ijtc-1105	171	15	improve	improve	VERB
ijtc-1105	171	16	existing	exist	VERB
ijtc-1105	171	17	products	product	NOUN
ijtc-1105	171	18	,	,	PUNCT
ijtc-1105	171	19	and	and	CCONJ
ijtc-1105	171	20	respond	respond	VERB
ijtc-1105	171	21	quickly	quickly	ADV
ijtc-1105	171	22	to	to	ADP
ijtc-1105	171	23	changing	change	VERB
ijtc-1105	171	24	consumer	consumer	NOUN
ijtc-1105	171	25	demands	demand	NOUN
ijtc-1105	171	26	.	.	PUNCT
ijtc-1105	172	1	this	this	PRON
ijtc-1105	172	2	gives	give	VERB
ijtc-1105	172	3	them	they	PRON
ijtc-1105	172	4	a	a	DET
ijtc-1105	172	5	competitive	competitive	ADJ
ijtc-1105	172	6	advantage	advantage	NOUN
ijtc-1105	172	7	and	and	CCONJ
ijtc-1105	172	8	allows	allow	VERB
ijtc-1105	172	9	them	they	PRON
ijtc-1105	172	10	to	to	PART
ijtc-1105	172	11	attract	attract	VERB
ijtc-1105	172	12	more	more	ADJ
ijtc-1105	172	13	customers	customer	NOUN
ijtc-1105	172	14	and	and	CCONJ
ijtc-1105	172	15	increase	increase	VERB
ijtc-1105	172	16	their	their	PRON
ijtc-1105	172	17	market	market	NOUN
ijtc-1105	172	18	share	share	NOUN
ijtc-1105	172	19	(	(	PUNCT
ijtc-1105	172	20	kurfi	kurfi	VERB
ijtc-1105	172	21	et	et	PROPN
ijtc-1105	172	22	al	al	PROPN
ijtc-1105	172	23	.	.	PROPN
ijtc-1105	172	24	,	,	PUNCT
ijtc-1105	172	25	2017	2017	NUM
ijtc-1105	172	26	;	;	PUNCT
ijtc-1105	172	27	tsai	tsai	PROPN
ijtc-1105	172	28	&	&	CCONJ
ijtc-1105	172	29	mutuc	mutuc	PROPN
ijtc-1105	172	30	,	,	PUNCT
ijtc-1105	172	31	2020	2020	NUM
ijtc-1105	172	32	)	)	PUNCT
ijtc-1105	172	33	.	.	PUNCT
ijtc-1105	173	1	intellectual	intellectual	ADJ
ijtc-1105	173	2	capital	capital	NOUN
ijtc-1105	173	3	contributes	contribute	VERB
ijtc-1105	173	4	to	to	ADP
ijtc-1105	173	5	the	the	DET
ijtc-1105	173	6	efficiency	efficiency	NOUN
ijtc-1105	173	7	and	and	CCONJ
ijtc-1105	173	8	effectiveness	effectiveness	NOUN
ijtc-1105	173	9	of	of	ADP
ijtc-1105	173	10	company	company	NOUN
ijtc-1105	173	11	operations	operation	NOUN
ijtc-1105	173	12	.	.	PUNCT
ijtc-1105	174	1	companies	company	NOUN
ijtc-1105	174	2	that	that	PRON
ijtc-1105	174	3	have	have	VERB
ijtc-1105	174	4	a	a	DET
ijtc-1105	174	5	wealth	wealth	NOUN
ijtc-1105	174	6	of	of	ADP
ijtc-1105	174	7	intellectual	intellectual	ADJ
ijtc-1105	174	8	capital	capital	NOUN
ijtc-1105	174	9	possess	possess	VERB
ijtc-1105	174	10	valuable	valuable	ADJ
ijtc-1105	174	11	knowledge	knowledge	NOUN
ijtc-1105	174	12	,	,	PUNCT
ijtc-1105	174	13	expertise	expertise	NOUN
ijtc-1105	174	14	,	,	PUNCT
ijtc-1105	174	15	and	and	CCONJ
ijtc-1105	174	16	skills	skill	NOUN
ijtc-1105	174	17	that	that	PRON
ijtc-1105	174	18	can	can	AUX
ijtc-1105	174	19	be	be	AUX
ijtc-1105	174	20	utilized	utilize	VERB
ijtc-1105	174	21	to	to	PART
ijtc-1105	174	22	streamline	streamline	VERB
ijtc-1105	174	23	processes	process	NOUN
ijtc-1105	174	24	,	,	PUNCT
ijtc-1105	174	25	improve	improve	VERB
ijtc-1105	174	26	decision	decision	NOUN
ijtc-1105	174	27	-	-	PUNCT
ijtc-1105	174	28	making	making	NOUN
ijtc-1105	174	29	,	,	PUNCT
ijtc-1105	174	30	and	and	CCONJ
ijtc-1105	174	31	enhance	enhance	VERB
ijtc-1105	174	32	overall	overall	ADJ
ijtc-1105	174	33	operational	operational	ADJ
ijtc-1105	174	34	performance	performance	NOUN
ijtc-1105	174	35	(	(	PUNCT
ijtc-1105	174	36	kanchana	kanchana	PROPN
ijtc-1105	174	37	&	&	CCONJ
ijtc-1105	174	38	mohan	mohan	PROPN
ijtc-1105	174	39	,	,	PUNCT
ijtc-1105	174	40	2017	2017	NUM
ijtc-1105	174	41	;	;	PUNCT
ijtc-1105	174	42	wardani	wardani	PROPN
ijtc-1105	174	43	et	et	PROPN
ijtc-1105	174	44	al	al	PROPN
ijtc-1105	174	45	.	.	PROPN
ijtc-1105	174	46	,	,	PUNCT
ijtc-1105	174	47	2019	2019	NUM
ijtc-1105	174	48	)	)	PUNCT
ijtc-1105	174	49	.	.	PUNCT
ijtc-1105	175	1	additionally	additionally	ADV
ijtc-1105	175	2	,	,	PUNCT
ijtc-1105	175	3	intellectual	intellectual	ADJ
ijtc-1105	175	4	capital	capital	NOUN
ijtc-1105	175	5	facilitates	facilitate	VERB
ijtc-1105	175	6	knowledge	knowledge	NOUN
ijtc-1105	175	7	-	-	PUNCT
ijtc-1105	175	8	sharing	sharing	NOUN
ijtc-1105	175	9	and	and	CCONJ
ijtc-1105	175	10	collaboration	collaboration	NOUN
ijtc-1105	175	11	within	within	ADP
ijtc-1105	175	12	the	the	DET
ijtc-1105	175	13	organization	organization	NOUN
ijtc-1105	175	14	.	.	PUNCT
ijtc-1105	176	1	this	this	PRON
ijtc-1105	176	2	encourages	encourage	VERB
ijtc-1105	176	3	learning	learning	NOUN
ijtc-1105	176	4	,	,	PUNCT
ijtc-1105	176	5	creativity	creativity	NOUN
ijtc-1105	176	6	,	,	PUNCT
ijtc-1105	176	7	and	and	CCONJ
ijtc-1105	176	8	innovation	innovation	NOUN
ijtc-1105	176	9	among	among	ADP
ijtc-1105	176	10	employees	employee	NOUN
ijtc-1105	176	11	,	,	PUNCT
ijtc-1105	176	12	leading	lead	VERB
ijtc-1105	176	13	to	to	ADP
ijtc-1105	176	14	continuous	continuous	ADJ
ijtc-1105	176	15	improvement	improvement	NOUN
ijtc-1105	176	16	and	and	CCONJ
ijtc-1105	176	17	increased	increase	VERB
ijtc-1105	176	18	efficiency	efficiency	NOUN
ijtc-1105	176	19	(	(	PUNCT
ijtc-1105	176	20	hsu	hsu	PROPN
ijtc-1105	176	21	&	&	CCONJ
ijtc-1105	176	22	sabherwal	sabherwal	PROPN
ijtc-1105	176	23	,	,	PUNCT
ijtc-1105	176	24	2012	2012	NUM
ijtc-1105	176	25	;	;	PUNCT
ijtc-1105	176	26	xu	xu	PROPN
ijtc-1105	176	27	et	et	PROPN
ijtc-1105	176	28	al	al	PROPN
ijtc-1105	176	29	.	.	PROPN
ijtc-1105	176	30	,	,	PUNCT
ijtc-1105	176	31	2020	2020	NUM
ijtc-1105	176	32	)	)	PUNCT
ijtc-1105	176	33	.	.	PUNCT
ijtc-1105	177	1	intellectual	intellectual	ADJ
ijtc-1105	177	2	capital	capital	NOUN
ijtc-1105	177	3	plays	play	VERB
ijtc-1105	177	4	a	a	DET
ijtc-1105	177	5	crucial	crucial	ADJ
ijtc-1105	177	6	role	role	NOUN
ijtc-1105	177	7	in	in	ADP
ijtc-1105	177	8	building	build	VERB
ijtc-1105	177	9	strong	strong	ADJ
ijtc-1105	177	10	customer	customer	NOUN
ijtc-1105	177	11	relationships	relationship	NOUN
ijtc-1105	177	12	and	and	CCONJ
ijtc-1105	177	13	brand	brand	NOUN
ijtc-1105	177	14	reputation	reputation	NOUN
ijtc-1105	177	15	.	.	PUNCT
ijtc-1105	178	1	companies	company	NOUN
ijtc-1105	178	2	that	that	PRON
ijtc-1105	178	3	prioritize	prioritize	VERB
ijtc-1105	178	4	intellectual	intellectual	ADJ
ijtc-1105	178	5	capital	capital	NOUN
ijtc-1105	178	6	are	be	AUX
ijtc-1105	178	7	more	more	ADV
ijtc-1105	178	8	likely	likely	ADJ
ijtc-1105	178	9	to	to	PART
ijtc-1105	178	10	invest	invest	VERB
ijtc-1105	178	11	in	in	ADP
ijtc-1105	178	12	research	research	NOUN
ijtc-1105	178	13	and	and	CCONJ
ijtc-1105	178	14	development	development	NOUN
ijtc-1105	178	15	,	,	PUNCT
ijtc-1105	178	16	customer	customer	NOUN
ijtc-1105	178	17	insights	insight	NOUN
ijtc-1105	178	18	,	,	PUNCT
ijtc-1105	178	19	and	and	CCONJ
ijtc-1105	178	20	marketing	marketing	NOUN
ijtc-1105	178	21	strategies	strategy	NOUN
ijtc-1105	178	22	.	.	PUNCT
ijtc-1105	179	1	this	this	PRON
ijtc-1105	179	2	enables	enable	VERB
ijtc-1105	179	3	them	they	PRON
ijtc-1105	179	4	to	to	PART
ijtc-1105	179	5	understand	understand	VERB
ijtc-1105	179	6	customer	customer	NOUN
ijtc-1105	179	7	needs	need	NOUN
ijtc-1105	179	8	and	and	CCONJ
ijtc-1105	179	9	preferences	preference	NOUN
ijtc-1105	179	10	better	well	ADV
ijtc-1105	179	11	,	,	PUNCT
ijtc-1105	179	12	tailor	tailor	VERB
ijtc-1105	179	13	their	their	PRON
ijtc-1105	179	14	products	product	NOUN
ijtc-1105	179	15	and	and	CCONJ
ijtc-1105	179	16	services	service	NOUN
ijtc-1105	179	17	accordingly	accordingly	ADV
ijtc-1105	179	18	,	,	PUNCT
ijtc-1105	179	19	and	and	CCONJ
ijtc-1105	179	20	build	build	VERB
ijtc-1105	179	21	a	a	DET
ijtc-1105	179	22	strong	strong	ADJ
ijtc-1105	179	23	brand	brand	NOUN
ijtc-1105	179	24	reputation	reputation	NOUN
ijtc-1105	179	25	(	(	PUNCT
ijtc-1105	179	26	kartikasari	kartikasari	PROPN
ijtc-1105	179	27	&	&	CCONJ
ijtc-1105	179	28	sukarno	sukarno	PROPN
ijtc-1105	179	29	,	,	PUNCT
ijtc-1105	179	30	2023	2023	NUM
ijtc-1105	179	31	;	;	PUNCT
ijtc-1105	179	32	sharma	sharma	PROPN
ijtc-1105	179	33	,	,	PUNCT
ijtc-1105	179	34	2018)(igor	2018)(igor	NUM
ijtc-1105	179	35	et	et	NOUN
ijtc-1105	179	36	al	al	PROPN
ijtc-1105	179	37	.	.	PROPN
ijtc-1105	179	38	,	,	PUNCT
ijtc-1105	179	39	2019	2019	NUM
ijtc-1105	179	40	)	)	PUNCT
ijtc-1105	179	41	.	.	PUNCT
ijtc-1105	180	1	by	by	ADP
ijtc-1105	180	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1105	180	3	boosting	boost	VERB
ijtc-1105	180	4	firm	firm	ADJ
ijtc-1105	180	5	performance	performance	NOUN
ijtc-1105	180	6	:	:	PUNCT
ijtc-1105	180	7	insights	insight	NOUN
ijtc-1105	180	8	from	from	ADP
ijtc-1105	180	9	the	the	DET
ijtc-1105	180	10	food	food	NOUN
ijtc-1105	180	11	&	&	CCONJ
ijtc-1105	180	12	beverage	beverage	NOUN
ijtc-1105	180	13	sector	sector	NOUN
ijtc-1105	180	14	's	's	PART
ijtc-1105	180	15	key	key	ADJ
ijtc-1105	180	16	drivers	driver	NOUN
ijtc-1105	180	17	michael	michael	PROPN
ijtc-1105	180	18	and	and	CCONJ
ijtc-1105	180	19	widjaja	widjaja	PROPN
ijtc-1105	180	20	348	348	NUM
ijtc-1105	180	21	|	|	NOUN
ijtc-1105	180	22	ilomata	ilomata	PROPN
ijtc-1105	180	23	international	international	ADJ
ijtc-1105	180	24	journal	journal	NOUN
ijtc-1105	180	25	of	of	ADP
ijtc-1105	180	26	tax	tax	PROPN
ijtc-1105	180	27	&	&	CCONJ
ijtc-1105	180	28	accounting	accounting	PROPN
ijtc-1105	180	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1105	180	30	consistently	consistently	ADV
ijtc-1105	180	31	delivering	deliver	VERB
ijtc-1105	180	32	high	high	ADJ
ijtc-1105	180	33	-	-	PUNCT
ijtc-1105	180	34	quality	quality	NOUN
ijtc-1105	180	35	products	product	NOUN
ijtc-1105	180	36	and	and	CCONJ
ijtc-1105	180	37	creating	create	VERB
ijtc-1105	180	38	positive	positive	ADJ
ijtc-1105	180	39	experiences	experience	NOUN
ijtc-1105	180	40	for	for	ADP
ijtc-1105	180	41	customers	customer	NOUN
ijtc-1105	180	42	,	,	PUNCT
ijtc-1105	180	43	companies	company	NOUN
ijtc-1105	180	44	with	with	ADP
ijtc-1105	180	45	strong	strong	ADJ
ijtc-1105	180	46	intellectual	intellectual	ADJ
ijtc-1105	180	47	capital	capital	NOUN
ijtc-1105	180	48	can	can	AUX
ijtc-1105	180	49	build	build	VERB
ijtc-1105	180	50	trust	trust	NOUN
ijtc-1105	180	51	and	and	CCONJ
ijtc-1105	180	52	loyalty	loyalty	NOUN
ijtc-1105	180	53	,	,	PUNCT
ijtc-1105	180	54	ultimately	ultimately	ADV
ijtc-1105	180	55	leading	lead	VERB
ijtc-1105	180	56	to	to	ADP
ijtc-1105	180	57	increased	increase	VERB
ijtc-1105	180	58	sales	sale	NOUN
ijtc-1105	180	59	and	and	CCONJ
ijtc-1105	180	60	profitability	profitability	NOUN
ijtc-1105	180	61	.	.	PUNCT
ijtc-1105	181	1	conclusion	conclusion	NOUN
ijtc-1105	181	2	based	base	VERB
ijtc-1105	181	3	on	on	ADP
ijtc-1105	181	4	the	the	DET
ijtc-1105	181	5	results	result	NOUN
ijtc-1105	181	6	,	,	PUNCT
ijtc-1105	181	7	there	there	PRON
ijtc-1105	181	8	are	be	VERB
ijtc-1105	181	9	significant	significant	ADJ
ijtc-1105	181	10	findings	finding	NOUN
ijtc-1105	181	11	related	relate	VERB
ijtc-1105	181	12	to	to	ADP
ijtc-1105	181	13	three	three	NUM
ijtc-1105	181	14	factors	factor	NOUN
ijtc-1105	181	15	that	that	PRON
ijtc-1105	181	16	influence	influence	VERB
ijtc-1105	181	17	firm	firm	ADJ
ijtc-1105	181	18	performance	performance	NOUN
ijtc-1105	181	19	in	in	ADP
ijtc-1105	181	20	the	the	DET
ijtc-1105	181	21	food	food	NOUN
ijtc-1105	181	22	and	and	CCONJ
ijtc-1105	181	23	beverage	beverage	NOUN
ijtc-1105	181	24	industry	industry	NOUN
ijtc-1105	181	25	:	:	PUNCT
ijtc-1105	181	26	operational	operational	ADJ
ijtc-1105	181	27	capacity	capacity	NOUN
ijtc-1105	181	28	,	,	PUNCT
ijtc-1105	181	29	agency	agency	NOUN
ijtc-1105	181	30	costs	cost	NOUN
ijtc-1105	181	31	,	,	PUNCT
ijtc-1105	181	32	and	and	CCONJ
ijtc-1105	181	33	intellectual	intellectual	ADJ
ijtc-1105	181	34	capital	capital	NOUN
ijtc-1105	181	35	.	.	PUNCT
ijtc-1105	182	1	first	first	ADV
ijtc-1105	182	2	,	,	PUNCT
ijtc-1105	182	3	operational	operational	ADJ
ijtc-1105	182	4	capacity	capacity	NOUN
ijtc-1105	182	5	plays	play	VERB
ijtc-1105	182	6	a	a	DET
ijtc-1105	182	7	vital	vital	ADJ
ijtc-1105	182	8	role	role	NOUN
ijtc-1105	182	9	in	in	ADP
ijtc-1105	182	10	improving	improve	VERB
ijtc-1105	182	11	firm	firm	ADJ
ijtc-1105	182	12	performance	performance	NOUN
ijtc-1105	182	13	.	.	PUNCT
ijtc-1105	183	1	high	high	ADJ
ijtc-1105	183	2	levels	level	NOUN
ijtc-1105	183	3	of	of	ADP
ijtc-1105	183	4	operational	operational	ADJ
ijtc-1105	183	5	capacity	capacity	NOUN
ijtc-1105	183	6	enable	enable	VERB
ijtc-1105	183	7	firms	firm	NOUN
ijtc-1105	183	8	to	to	PART
ijtc-1105	183	9	increase	increase	VERB
ijtc-1105	183	10	production	production	NOUN
ijtc-1105	183	11	and	and	CCONJ
ijtc-1105	183	12	sales	sale	NOUN
ijtc-1105	183	13	of	of	ADP
ijtc-1105	183	14	their	their	PRON
ijtc-1105	183	15	products	product	NOUN
ijtc-1105	183	16	,	,	PUNCT
ijtc-1105	183	17	which	which	PRON
ijtc-1105	183	18	in	in	ADP
ijtc-1105	183	19	turn	turn	NOUN
ijtc-1105	183	20	increases	increase	VERB
ijtc-1105	183	21	revenue	revenue	NOUN
ijtc-1105	183	22	and	and	CCONJ
ijtc-1105	183	23	profitability	profitability	NOUN
ijtc-1105	183	24	.	.	PUNCT
ijtc-1105	184	1	in	in	ADP
ijtc-1105	184	2	addition	addition	NOUN
ijtc-1105	184	3	,	,	PUNCT
ijtc-1105	184	4	optimal	optimal	ADJ
ijtc-1105	184	5	operational	operational	ADJ
ijtc-1105	184	6	capacity	capacity	NOUN
ijtc-1105	184	7	affects	affect	VERB
ijtc-1105	184	8	various	various	ADJ
ijtc-1105	184	9	aspects	aspect	NOUN
ijtc-1105	184	10	of	of	ADP
ijtc-1105	184	11	the	the	DET
ijtc-1105	184	12	business	business	NOUN
ijtc-1105	184	13	,	,	PUNCT
ijtc-1105	184	14	including	include	VERB
ijtc-1105	184	15	pricing	pricing	NOUN
ijtc-1105	184	16	,	,	PUNCT
ijtc-1105	184	17	marketing	marketing	NOUN
ijtc-1105	184	18	,	,	PUNCT
ijtc-1105	184	19	and	and	CCONJ
ijtc-1105	184	20	customer	customer	NOUN
ijtc-1105	184	21	perception	perception	NOUN
ijtc-1105	184	22	.	.	PUNCT
ijtc-1105	185	1	second	second	ADV
ijtc-1105	185	2	,	,	PUNCT
ijtc-1105	185	3	agency	agency	NOUN
ijtc-1105	185	4	costs	cost	NOUN
ijtc-1105	185	5	have	have	VERB
ijtc-1105	185	6	a	a	DET
ijtc-1105	185	7	positive	positive	ADJ
ijtc-1105	185	8	impact	impact	NOUN
ijtc-1105	185	9	on	on	ADP
ijtc-1105	185	10	firm	firm	ADJ
ijtc-1105	185	11	performance	performance	NOUN
ijtc-1105	185	12	by	by	ADP
ijtc-1105	185	13	encouraging	encourage	VERB
ijtc-1105	185	14	managers	manager	NOUN
ijtc-1105	185	15	to	to	PART
ijtc-1105	185	16	act	act	VERB
ijtc-1105	185	17	in	in	ADP
ijtc-1105	185	18	the	the	DET
ijtc-1105	185	19	interest	interest	NOUN
ijtc-1105	185	20	of	of	ADP
ijtc-1105	185	21	shareholders	shareholder	NOUN
ijtc-1105	185	22	,	,	PUNCT
ijtc-1105	185	23	improving	improve	VERB
ijtc-1105	185	24	monitoring	monitoring	NOUN
ijtc-1105	185	25	and	and	CCONJ
ijtc-1105	185	26	control	control	NOUN
ijtc-1105	185	27	,	,	PUNCT
ijtc-1105	185	28	and	and	CCONJ
ijtc-1105	185	29	increasing	increase	VERB
ijtc-1105	185	30	corporate	corporate	ADJ
ijtc-1105	185	31	transparency	transparency	NOUN
ijtc-1105	185	32	and	and	CCONJ
ijtc-1105	185	33	accountability	accountability	NOUN
ijtc-1105	185	34	.	.	PUNCT
ijtc-1105	186	1	third	third	ADJ
ijtc-1105	186	2	,	,	PUNCT
ijtc-1105	186	3	intellectual	intellectual	ADJ
ijtc-1105	186	4	capital	capital	NOUN
ijtc-1105	186	5	also	also	ADV
ijtc-1105	186	6	has	have	VERB
ijtc-1105	186	7	a	a	DET
ijtc-1105	186	8	significant	significant	ADJ
ijtc-1105	186	9	contribution	contribution	NOUN
ijtc-1105	186	10	to	to	ADP
ijtc-1105	186	11	firm	firm	ADJ
ijtc-1105	186	12	performance	performance	NOUN
ijtc-1105	186	13	by	by	ADP
ijtc-1105	186	14	enabling	enable	VERB
ijtc-1105	186	15	innovation	innovation	NOUN
ijtc-1105	186	16	,	,	PUNCT
ijtc-1105	186	17	operational	operational	ADJ
ijtc-1105	186	18	efficiency	efficiency	NOUN
ijtc-1105	186	19	,	,	PUNCT
ijtc-1105	186	20	internal	internal	ADJ
ijtc-1105	186	21	collaboration	collaboration	NOUN
ijtc-1105	186	22	,	,	PUNCT
ijtc-1105	186	23	and	and	CCONJ
ijtc-1105	186	24	building	build	VERB
ijtc-1105	186	25	strong	strong	ADJ
ijtc-1105	186	26	customer	customer	NOUN
ijtc-1105	186	27	relationships	relationship	NOUN
ijtc-1105	186	28	.	.	PUNCT
ijtc-1105	187	1	the	the	DET
ijtc-1105	187	2	theoretical	theoretical	ADJ
ijtc-1105	187	3	implications	implication	NOUN
ijtc-1105	187	4	of	of	ADP
ijtc-1105	187	5	these	these	DET
ijtc-1105	187	6	findings	finding	NOUN
ijtc-1105	187	7	underscore	underscore	VERB
ijtc-1105	187	8	the	the	DET
ijtc-1105	187	9	importance	importance	NOUN
ijtc-1105	187	10	of	of	ADP
ijtc-1105	187	11	paying	pay	VERB
ijtc-1105	187	12	attention	attention	NOUN
ijtc-1105	187	13	to	to	ADP
ijtc-1105	187	14	these	these	DET
ijtc-1105	187	15	aspects	aspect	NOUN
ijtc-1105	187	16	in	in	ADP
ijtc-1105	187	17	the	the	DET
ijtc-1105	187	18	strategic	strategic	ADJ
ijtc-1105	187	19	management	management	NOUN
ijtc-1105	187	20	of	of	ADP
ijtc-1105	187	21	firms	firm	NOUN
ijtc-1105	187	22	.	.	PUNCT
ijtc-1105	188	1	in	in	ADP
ijtc-1105	188	2	contrast	contrast	NOUN
ijtc-1105	188	3	,	,	PUNCT
ijtc-1105	188	4	the	the	DET
ijtc-1105	188	5	practical	practical	ADJ
ijtc-1105	188	6	implications	implication	NOUN
ijtc-1105	188	7	highlight	highlight	VERB
ijtc-1105	188	8	the	the	DET
ijtc-1105	188	9	need	need	NOUN
ijtc-1105	188	10	to	to	PART
ijtc-1105	188	11	focus	focus	VERB
ijtc-1105	188	12	on	on	ADP
ijtc-1105	188	13	developing	develop	VERB
ijtc-1105	188	14	operational	operational	ADJ
ijtc-1105	188	15	capacity	capacity	NOUN
ijtc-1105	188	16	,	,	PUNCT
ijtc-1105	188	17	agency	agency	NOUN
ijtc-1105	188	18	cost	cost	NOUN
ijtc-1105	188	19	management	management	NOUN
ijtc-1105	188	20	,	,	PUNCT
ijtc-1105	188	21	and	and	CCONJ
ijtc-1105	188	22	strengthening	strengthen	VERB
ijtc-1105	188	23	intellectual	intellectual	ADJ
ijtc-1105	188	24	capital	capital	NOUN
ijtc-1105	188	25	to	to	PART
ijtc-1105	188	26	improve	improve	VERB
ijtc-1105	188	27	firm	firm	ADJ
ijtc-1105	188	28	performance	performance	NOUN
ijtc-1105	188	29	in	in	ADP
ijtc-1105	188	30	the	the	DET
ijtc-1105	188	31	food	food	NOUN
ijtc-1105	188	32	and	and	CCONJ
ijtc-1105	188	33	beverage	beverage	NOUN
ijtc-1105	188	34	industry	industry	NOUN
ijtc-1105	188	35	.	.	PUNCT
ijtc-1105	189	1	reference	reference	NOUN
ijtc-1105	189	2	alfadhl	alfadhl	NOUN
ijtc-1105	189	3	,	,	PUNCT
ijtc-1105	189	4	m.	m.	NOUN
ijtc-1105	189	5	m.	m.	PROPN
ijtc-1105	189	6	a.	a.	PROPN
ijtc-1105	189	7	f.	f.	PROPN
ijtc-1105	189	8	,	,	PUNCT
ijtc-1105	189	9	&	&	CCONJ
ijtc-1105	189	10	alabdullah	alabdullah	PROPN
ijtc-1105	189	11	,	,	PUNCT
ijtc-1105	189	12	t.	t.	PROPN
ijtc-1105	189	13	t.	t.	PROPN
ijtc-1105	189	14	y.	y.	PROPN
ijtc-1105	189	15	(	(	PUNCT
ijtc-1105	189	16	2013	2013	NUM
ijtc-1105	189	17	)	)	PUNCT
ijtc-1105	189	18	.	.	PUNCT
ijtc-1105	190	1	agency	agency	NOUN
ijtc-1105	190	2	cost	cost	NOUN
ijtc-1105	190	3	and	and	CCONJ
ijtc-1105	190	4	management	management	NOUN
ijtc-1105	190	5	behavior	behavior	NOUN
ijtc-1105	190	6	:	:	PUNCT
ijtc-1105	190	7	the	the	DET
ijtc-1105	190	8	role	role	NOUN
ijtc-1105	190	9	of	of	ADP
ijtc-1105	190	10	performance	performance	NOUN
ijtc-1105	190	11	as	as	ADP
ijtc-1105	190	12	a	a	DET
ijtc-1105	190	13	moderator	moderator	NOUN
ijtc-1105	190	14	.	.	PUNCT
ijtc-1105	191	1	international	international	ADJ
ijtc-1105	191	2	journal	journal	PROPN
ijtc-1105	191	3	of	of	ADP
ijtc-1105	191	4	science	science	NOUN
ijtc-1105	191	5	and	and	CCONJ
ijtc-1105	191	6	research	research	NOUN
ijtc-1105	191	7	(	(	PUNCT
ijtc-1105	191	8	ijsr	ijsr	NOUN
ijtc-1105	191	9	)	)	PUNCT
ijtc-1105	191	10	issn	issn	PROPN
ijtc-1105	191	11	,	,	PUNCT
ijtc-1105	191	12	5	5	NUM
ijtc-1105	191	13	.	.	X
ijtc-1105	191	14	https://doi.org/10.21275/nov153199	https://doi.org/10.21275/nov153199	PROPN
ijtc-1105	191	15	andersson	andersson	PROPN
ijtc-1105	191	16	,	,	PUNCT
ijtc-1105	191	17	t.	t.	PROPN
ijtc-1105	191	18	d.	d.	PROPN
ijtc-1105	191	19	(	(	PUNCT
ijtc-1105	191	20	1995	1995	NUM
ijtc-1105	191	21	)	)	PUNCT
ijtc-1105	191	22	.	.	PUNCT
ijtc-1105	192	1	capacity	capacity	NOUN
ijtc-1105	192	2	planning	plan	VERB
ijtc-1105	192	3	in	in	ADP
ijtc-1105	192	4	the	the	DET
ijtc-1105	192	5	hospitality	hospitality	NOUN
ijtc-1105	192	6	industry	industry	NOUN
ijtc-1105	192	7	.	.	PUNCT
ijtc-1105	193	1	the	the	DET
ijtc-1105	193	2	journal	journal	NOUN
ijtc-1105	193	3	of	of	ADP
ijtc-1105	193	4	hospitality	hospitality	PROPN
ijtc-1105	193	5	financial	financial	ADJ
ijtc-1105	193	6	management	management	NOUN
ijtc-1105	193	7	,	,	PUNCT
ijtc-1105	193	8	4(1	4(1	NOUN
ijtc-1105	193	9	)	)	PUNCT
ijtc-1105	193	10	,	,	PUNCT
ijtc-1105	193	11	133–134	133–134	NUM
ijtc-1105	193	12	.	.	PUNCT
ijtc-1105	194	1	https://doi.org/10.1080/10913211.1995.10653682	https://doi.org/10.1080/10913211.1995.10653682	PROPN
ijtc-1105	194	2	arcese	arcese	PROPN
ijtc-1105	194	3	,	,	PUNCT
ijtc-1105	194	4	g.	g.	PROPN
ijtc-1105	194	5	,	,	PUNCT
ijtc-1105	194	6	flammini	flammini	PROPN
ijtc-1105	194	7	,	,	PUNCT
ijtc-1105	194	8	s.	s.	PROPN
ijtc-1105	194	9	,	,	PUNCT
ijtc-1105	194	10	azevedo	azevedo	PROPN
ijtc-1105	194	11	,	,	PUNCT
ijtc-1105	194	12	j.	j.	PROPN
ijtc-1105	194	13	m.	m.	PROPN
ijtc-1105	194	14	,	,	PUNCT
ijtc-1105	194	15	&	&	CCONJ
ijtc-1105	194	16	papetti	papetti	PROPN
ijtc-1105	194	17	,	,	PUNCT
ijtc-1105	194	18	p.	p.	NOUN
ijtc-1105	194	19	(	(	PUNCT
ijtc-1105	194	20	2015	2015	NUM
ijtc-1105	194	21	)	)	PUNCT
ijtc-1105	194	22	.	.	PUNCT
ijtc-1105	195	1	open	open	ADJ
ijtc-1105	195	2	innovation	innovation	NOUN
ijtc-1105	195	3	in	in	ADP
ijtc-1105	195	4	the	the	DET
ijtc-1105	195	5	food	food	NOUN
ijtc-1105	195	6	and	and	CCONJ
ijtc-1105	195	7	beverage	beverage	NOUN
ijtc-1105	195	8	industry	industry	NOUN
ijtc-1105	195	9	:	:	PUNCT
ijtc-1105	195	10	green	green	ADJ
ijtc-1105	195	11	supply	supply	NOUN
ijtc-1105	195	12	chain	chain	NOUN
ijtc-1105	195	13	and	and	CCONJ
ijtc-1105	195	14	green	green	ADJ
ijtc-1105	195	15	innovation	innovation	NOUN
ijtc-1105	195	16	.	.	PUNCT
ijtc-1105	196	1	in	in	ADP
ijtc-1105	196	2	int	int	NOUN
ijtc-1105	196	3	.	.	PUNCT
ijtc-1105	197	1	j.	j.	PROPN
ijtc-1105	197	2	environment	environment	PROPN
ijtc-1105	197	3	and	and	CCONJ
ijtc-1105	197	4	health	health	NOUN
ijtc-1105	197	5	(	(	PUNCT
ijtc-1105	197	6	vol	vol	NOUN
ijtc-1105	197	7	.	.	NOUN
ijtc-1105	197	8	7	7	NUM
ijtc-1105	197	9	,	,	PUNCT
ijtc-1105	197	10	issue	issue	NOUN
ijtc-1105	197	11	4	4	NUM
ijtc-1105	197	12	)	)	PUNCT
ijtc-1105	197	13	.	.	PUNCT
ijtc-1105	198	1	asikin	asikin	PROPN
ijtc-1105	198	2	,	,	PUNCT
ijtc-1105	198	3	m.	m.	NOUN
ijtc-1105	198	4	,	,	PUNCT
ijtc-1105	198	5	daryanto	daryanto	PROPN
ijtc-1105	198	6	,	,	PUNCT
ijtc-1105	198	7	a.	a.	NOUN
ijtc-1105	198	8	,	,	PUNCT
ijtc-1105	198	9	machfud	machfud	NOUN
ijtc-1105	198	10	,	,	PUNCT
ijtc-1105	198	11	&	&	CCONJ
ijtc-1105	198	12	dwijosumono	dwijosumono	PROPN
ijtc-1105	198	13	,	,	PUNCT
ijtc-1105	198	14	s.	s.	PROPN
ijtc-1105	198	15	(	(	PUNCT
ijtc-1105	198	16	2019	2019	NUM
ijtc-1105	198	17	)	)	PUNCT
ijtc-1105	198	18	.	.	PUNCT
ijtc-1105	199	1	technical	technical	ADJ
ijtc-1105	199	2	efficiency	efficiency	NOUN
ijtc-1105	199	3	analysis	analysis	NOUN
ijtc-1105	199	4	in	in	ADP
ijtc-1105	199	5	indonesian	indonesian	ADJ
ijtc-1105	199	6	fishery	fishery	NOUN
ijtc-1105	199	7	processing	processing	NOUN
ijtc-1105	199	8	industry	industry	NOUN
ijtc-1105	199	9	:	:	PUNCT
ijtc-1105	199	10	a	a	DET
ijtc-1105	199	11	case	case	NOUN
ijtc-1105	199	12	of	of	ADP
ijtc-1105	199	13	fishery	fishery	NOUN
ijtc-1105	199	14	canned	can	VERB
ijtc-1105	199	15	product	product	NOUN
ijtc-1105	199	16	firms	firm	NOUN
ijtc-1105	199	17	.	.	PUNCT
ijtc-1105	200	1	mix	mix	NOUN
ijtc-1105	200	2	:	:	PUNCT
ijtc-1105	200	3	jurnal	jurnal	ADJ
ijtc-1105	200	4	ilmiah	ilmiah	NOUN
ijtc-1105	200	5	manajemen	manajeman	NOUN
ijtc-1105	200	6	,	,	PUNCT
ijtc-1105	200	7	9(1	9(1	NUM
ijtc-1105	200	8	)	)	PUNCT
ijtc-1105	200	9	,	,	PUNCT
ijtc-1105	200	10	53–71	53–71	NOUN
ijtc-1105	200	11	.	.	PUNCT
ijtc-1105	200	12	https://doi.org/10.22441/mix.2019.v9i1.004	https://doi.org/10.22441/mix.2019.v9i1.004	PROPN
ijtc-1105	200	13	bish	bish	PROPN
ijtc-1105	200	14	,	,	PUNCT
ijtc-1105	200	15	e.	e.	PROPN
ijtc-1105	200	16	k.	k.	PROPN
ijtc-1105	200	17	,	,	PUNCT
ijtc-1105	200	18	&	&	CCONJ
ijtc-1105	200	19	suwandechochai	suwandechochai	PROPN
ijtc-1105	200	20	,	,	PUNCT
ijtc-1105	200	21	r.	r.	PROPN
ijtc-1105	200	22	(	(	PUNCT
ijtc-1105	200	23	2010	2010	NUM
ijtc-1105	200	24	)	)	PUNCT
ijtc-1105	200	25	.	.	PUNCT
ijtc-1105	201	1	optimal	optimal	ADJ
ijtc-1105	201	2	capacity	capacity	NOUN
ijtc-1105	201	3	for	for	ADP
ijtc-1105	201	4	substitutable	substitutable	ADJ
ijtc-1105	201	5	products	product	NOUN
ijtc-1105	201	6	under	under	ADP
ijtc-1105	201	7	operational	operational	ADJ
ijtc-1105	201	8	postponement	postponement	NOUN
ijtc-1105	201	9	.	.	PUNCT
ijtc-1105	202	1	european	european	ADJ
ijtc-1105	202	2	journal	journal	PROPN
ijtc-1105	202	3	of	of	ADP
ijtc-1105	202	4	operational	operational	ADJ
ijtc-1105	202	5	research	research	NOUN
ijtc-1105	202	6	,	,	PUNCT
ijtc-1105	202	7	207(2	207(2	NUM
ijtc-1105	202	8	)	)	PUNCT
ijtc-1105	202	9	,	,	PUNCT
ijtc-1105	202	10	775–783	775–783	NUM
ijtc-1105	202	11	.	.	PUNCT
ijtc-1105	203	1	https://doi.org/10.1016/j.ejor.2010.06.010	https://doi.org/10.1016/j.ejor.2010.06.010	PRON
ijtc-1105	203	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1105	203	3	boosting	boost	VERB
ijtc-1105	203	4	firm	firm	ADJ
ijtc-1105	203	5	performance	performance	NOUN
ijtc-1105	203	6	:	:	PUNCT
ijtc-1105	203	7	insights	insight	NOUN
ijtc-1105	203	8	from	from	ADP
ijtc-1105	203	9	the	the	DET
ijtc-1105	203	10	food	food	NOUN
ijtc-1105	203	11	&	&	CCONJ
ijtc-1105	203	12	beverage	beverage	NOUN
ijtc-1105	203	13	sector	sector	NOUN
ijtc-1105	203	14	's	's	PART
ijtc-1105	203	15	key	key	ADJ
ijtc-1105	203	16	drivers	driver	NOUN
ijtc-1105	203	17	michael	michael	PROPN
ijtc-1105	203	18	and	and	CCONJ
ijtc-1105	203	19	widjaja	widjaja	PROPN
ijtc-1105	203	20	349	349	NUM
ijtc-1105	203	21	|	|	ADV
ijtc-1105	203	22	ilomata	ilomata	PROPN
ijtc-1105	203	23	international	international	ADJ
ijtc-1105	203	24	journal	journal	NOUN
ijtc-1105	203	25	of	of	ADP
ijtc-1105	203	26	tax	tax	PROPN
ijtc-1105	203	27	&	&	CCONJ
ijtc-1105	203	28	accounting	accounting	PROPN
ijtc-1105	203	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1105	203	30	blanco	blanco	PROPN
ijtc-1105	203	31	-	-	PUNCT
ijtc-1105	203	32	mazagatos	mazagatos	ADJ
ijtc-1105	203	33	,	,	PUNCT
ijtc-1105	203	34	v.	v.	ADV
ijtc-1105	203	35	,	,	PUNCT
ijtc-1105	203	36	de	de	PROPN
ijtc-1105	203	37	quevedo	quevedo	PROPN
ijtc-1105	203	38	-	-	PUNCT
ijtc-1105	203	39	puente	puente	PROPN
ijtc-1105	203	40	,	,	PUNCT
ijtc-1105	203	41	e.	e.	PROPN
ijtc-1105	203	42	,	,	PUNCT
ijtc-1105	203	43	&	&	CCONJ
ijtc-1105	203	44	castrillo	castrillo	PROPN
ijtc-1105	203	45	,	,	PUNCT
ijtc-1105	203	46	l.	l.	PROPN
ijtc-1105	203	47	a.	a.	PROPN
ijtc-1105	203	48	(	(	PUNCT
ijtc-1105	203	49	2007	2007	NUM
ijtc-1105	203	50	)	)	PUNCT
ijtc-1105	203	51	.	.	PUNCT
ijtc-1105	204	1	the	the	DET
ijtc-1105	204	2	trade	trade	NOUN
ijtc-1105	204	3	-	-	PUNCT
ijtc-1105	204	4	off	off	NOUN
ijtc-1105	204	5	between	between	ADP
ijtc-1105	204	6	financial	financial	ADJ
ijtc-1105	204	7	resources	resource	NOUN
ijtc-1105	204	8	and	and	CCONJ
ijtc-1105	204	9	agency	agency	NOUN
ijtc-1105	204	10	costs	cost	NOUN
ijtc-1105	204	11	in	in	ADP
ijtc-1105	204	12	the	the	DET
ijtc-1105	204	13	family	family	NOUN
ijtc-1105	204	14	business	business	NOUN
ijtc-1105	204	15	:	:	PUNCT
ijtc-1105	204	16	an	an	DET
ijtc-1105	204	17	exploratory	exploratory	ADJ
ijtc-1105	204	18	study	study	NOUN
ijtc-1105	204	19	.	.	PUNCT
ijtc-1105	205	1	family	family	NOUN
ijtc-1105	205	2	business	business	PROPN
ijtc-1105	205	3	review	review	PROPN
ijtc-1105	205	4	,	,	PUNCT
ijtc-1105	205	5	xx(3	xx(3	NOUN
ijtc-1105	205	6	)	)	PUNCT
ijtc-1105	205	7	,	,	PUNCT
ijtc-1105	205	8	199–213	199–213	NUM
ijtc-1105	205	9	.	.	PUNCT
ijtc-1105	206	1	boateng	boateng	PROPN
ijtc-1105	206	2	,	,	PUNCT
ijtc-1105	206	3	r.	r.	PROPN
ijtc-1105	206	4	n.	n.	PROPN
ijtc-1105	206	5	,	,	PUNCT
ijtc-1105	206	6	tawiah	tawiah	PROPN
ijtc-1105	206	7	,	,	PUNCT
ijtc-1105	206	8	v.	v.	PROPN
ijtc-1105	206	9	,	,	PUNCT
ijtc-1105	206	10	&	&	CCONJ
ijtc-1105	206	11	tackie	tackie	PROPN
ijtc-1105	206	12	,	,	PUNCT
ijtc-1105	206	13	g.	g.	PROPN
ijtc-1105	206	14	(	(	PUNCT
ijtc-1105	206	15	2022	2022	NUM
ijtc-1105	206	16	)	)	PUNCT
ijtc-1105	206	17	.	.	PUNCT
ijtc-1105	207	1	corporate	corporate	ADJ
ijtc-1105	207	2	governance	governance	NOUN
ijtc-1105	207	3	and	and	CCONJ
ijtc-1105	207	4	voluntary	voluntary	ADJ
ijtc-1105	207	5	disclosures	disclosure	NOUN
ijtc-1105	207	6	in	in	ADP
ijtc-1105	207	7	annual	annual	ADJ
ijtc-1105	207	8	reports	report	NOUN
ijtc-1105	207	9	:	:	PUNCT
ijtc-1105	207	10	a	a	DET
ijtc-1105	207	11	post	post	ADJ
ijtc-1105	207	12	-	-	ADJ
ijtc-1105	207	13	international	international	ADJ
ijtc-1105	207	14	financial	financial	ADJ
ijtc-1105	207	15	reporting	reporting	NOUN
ijtc-1105	207	16	standard	standard	ADJ
ijtc-1105	207	17	adoption	adoption	NOUN
ijtc-1105	207	18	evidence	evidence	NOUN
ijtc-1105	207	19	from	from	ADP
ijtc-1105	207	20	an	an	DET
ijtc-1105	207	21	emerging	emerge	VERB
ijtc-1105	207	22	capital	capital	NOUN
ijtc-1105	207	23	market	market	NOUN
ijtc-1105	207	24	.	.	PUNCT
ijtc-1105	208	1	international	international	ADJ
ijtc-1105	208	2	journal	journal	PROPN
ijtc-1105	208	3	of	of	ADP
ijtc-1105	208	4	accounting	accounting	NOUN
ijtc-1105	208	5	and	and	CCONJ
ijtc-1105	208	6	information	information	NOUN
ijtc-1105	208	7	management	management	NOUN
ijtc-1105	208	8	,	,	PUNCT
ijtc-1105	208	9	30(2	30(2	NUM
ijtc-1105	208	10	)	)	PUNCT
ijtc-1105	208	11	,	,	PUNCT
ijtc-1105	208	12	252–276	252–276	NUM
ijtc-1105	208	13	.	.	PUNCT
ijtc-1105	209	1	https://doi.org/10.1108/ijaim-10-2021-0220	https://doi.org/10.1108/ijaim-10-2021-0220	ADJ
ijtc-1105	209	2	boland	boland	NOUN
ijtc-1105	209	3	,	,	PUNCT
ijtc-1105	209	4	m.	m.	NOUN
ijtc-1105	209	5	a.	a.	PROPN
ijtc-1105	209	6	,	,	PUNCT
ijtc-1105	209	7	golden	golden	PROPN
ijtc-1105	209	8	,	,	PUNCT
ijtc-1105	209	9	b.	b.	PROPN
ijtc-1105	209	10	b.	b.	PROPN
ijtc-1105	209	11	,	,	PUNCT
ijtc-1105	209	12	&	&	CCONJ
ijtc-1105	209	13	tsoodle	tsoodle	PROPN
ijtc-1105	209	14	,	,	PUNCT
ijtc-1105	209	15	l.	l.	PROPN
ijtc-1105	209	16	j.	j.	PROPN
ijtc-1105	209	17	(	(	PUNCT
ijtc-1105	209	18	2008	2008	NUM
ijtc-1105	209	19	)	)	PUNCT
ijtc-1105	209	20	.	.	PUNCT
ijtc-1105	210	1	agency	agency	NOUN
ijtc-1105	210	2	theory	theory	NOUN
ijtc-1105	210	3	issues	issue	NOUN
ijtc-1105	210	4	in	in	ADP
ijtc-1105	210	5	the	the	DET
ijtc-1105	210	6	food	food	NOUN
ijtc-1105	210	7	processing	processing	NOUN
ijtc-1105	210	8	industry	industry	NOUN
ijtc-1105	210	9	.	.	PUNCT
ijtc-1105	211	1	journal	journal	NOUN
ijtc-1105	211	2	of	of	ADP
ijtc-1105	211	3	agricultural	agricultural	ADJ
ijtc-1105	211	4	and	and	CCONJ
ijtc-1105	211	5	applied	applied	ADJ
ijtc-1105	211	6	economics	economic	NOUN
ijtc-1105	211	7	,	,	PUNCT
ijtc-1105	211	8	40(2	40(2	NUM
ijtc-1105	211	9	)	)	PUNCT
ijtc-1105	211	10	,	,	PUNCT
ijtc-1105	211	11	623–634	623–634	NUM
ijtc-1105	211	12	.	.	PUNCT
ijtc-1105	212	1	https://doi.org/10.1017/s1074070800023890	https://doi.org/10.1017/s1074070800023890	ADJ
ijtc-1105	212	2	cadot	cadot	NOUN
ijtc-1105	212	3	,	,	PUNCT
ijtc-1105	212	4	j.	j.	PROPN
ijtc-1105	212	5	(	(	PUNCT
ijtc-1105	212	6	2015	2015	NUM
ijtc-1105	212	7	)	)	PUNCT
ijtc-1105	212	8	.	.	PUNCT
ijtc-1105	213	1	agency	agency	NOUN
ijtc-1105	213	2	costs	cost	NOUN
ijtc-1105	213	3	of	of	ADP
ijtc-1105	213	4	vertical	vertical	ADJ
ijtc-1105	213	5	integration	integration	NOUN
ijtc-1105	213	6	-	-	PUNCT
ijtc-1105	213	7	the	the	DET
ijtc-1105	213	8	case	case	NOUN
ijtc-1105	213	9	of	of	ADP
ijtc-1105	213	10	family	family	NOUN
ijtc-1105	213	11	firms	firm	NOUN
ijtc-1105	213	12	,	,	PUNCT
ijtc-1105	213	13	investor	investor	NOUN
ijtc-1105	213	14	-	-	PUNCT
ijtc-1105	213	15	owned	own	VERB
ijtc-1105	213	16	firms	firm	NOUN
ijtc-1105	213	17	and	and	CCONJ
ijtc-1105	213	18	cooperatives	cooperative	NOUN
ijtc-1105	213	19	in	in	ADP
ijtc-1105	213	20	the	the	DET
ijtc-1105	213	21	french	french	ADJ
ijtc-1105	213	22	wine	wine	NOUN
ijtc-1105	213	23	industry	industry	NOUN
ijtc-1105	213	24	.	.	PUNCT
ijtc-1105	214	1	agricultural	agricultural	ADJ
ijtc-1105	214	2	economics	economic	NOUN
ijtc-1105	214	3	(	(	PUNCT
ijtc-1105	214	4	united	united	ADJ
ijtc-1105	214	5	kingdom	kingdom	PROPN
ijtc-1105	214	6	)	)	PUNCT
ijtc-1105	214	7	,	,	PUNCT
ijtc-1105	214	8	46(2	46(2	NOUN
ijtc-1105	214	9	)	)	PUNCT
ijtc-1105	214	10	,	,	PUNCT
ijtc-1105	214	11	187–194	187–194	NUM
ijtc-1105	214	12	.	.	PUNCT
ijtc-1105	215	1	https://doi.org/10.1111/agec.12150	https://doi.org/10.1111/agec.12150	PROPN
ijtc-1105	215	2	chen	chen	PROPN
ijtc-1105	215	3	,	,	PUNCT
ijtc-1105	215	4	y.	y.	PROPN
ijtc-1105	215	5	hua	hua	PROPN
ijtc-1105	215	6	,	,	PUNCT
ijtc-1105	215	7	he	he	PRON
ijtc-1105	215	8	,	,	PUNCT
ijtc-1105	215	9	q.	q.	PROPN
ijtc-1105	215	10	,	,	PUNCT
ijtc-1105	215	11	&	&	CCONJ
ijtc-1105	215	12	paudel	paudel	PROPN
ijtc-1105	215	13	,	,	PUNCT
ijtc-1105	215	14	k.	k.	PROPN
ijtc-1105	216	1	p.	p.	PROPN
ijtc-1105	216	2	(	(	PUNCT
ijtc-1105	216	3	2018	2018	NUM
ijtc-1105	216	4	)	)	PUNCT
ijtc-1105	216	5	.	.	PUNCT
ijtc-1105	217	1	quality	quality	NOUN
ijtc-1105	217	2	competition	competition	NOUN
ijtc-1105	217	3	and	and	CCONJ
ijtc-1105	217	4	reputation	reputation	NOUN
ijtc-1105	217	5	of	of	ADP
ijtc-1105	217	6	restaurants	restaurant	NOUN
ijtc-1105	217	7	:	:	PUNCT
ijtc-1105	217	8	the	the	DET
ijtc-1105	217	9	effects	effect	NOUN
ijtc-1105	217	10	of	of	ADP
ijtc-1105	217	11	capacity	capacity	NOUN
ijtc-1105	217	12	constraints	constraint	NOUN
ijtc-1105	217	13	.	.	PUNCT
ijtc-1105	218	1	economic	economic	ADJ
ijtc-1105	218	2	research	research	NOUN
ijtc-1105	218	3	-	-	PUNCT
ijtc-1105	218	4	ekonomska	ekonomska	ADJ
ijtc-1105	218	5	istrazivanja	istrazivanja	NOUN
ijtc-1105	218	6	,	,	PUNCT
ijtc-1105	218	7	31(1	31(1	NUM
ijtc-1105	218	8	)	)	PUNCT
ijtc-1105	218	9	,	,	PUNCT
ijtc-1105	218	10	102–118	102–118	NUM
ijtc-1105	218	11	.	.	PUNCT
ijtc-1105	219	1	https://doi.org/10.1080/1331677x.2017.1421996	https://doi.org/10.1080/1331677x.2017.1421996	NOUN
ijtc-1105	219	2	chowdhury	chowdhury	PROPN
ijtc-1105	219	3	,	,	PUNCT
ijtc-1105	219	4	m.	m.	NOUN
ijtc-1105	219	5	t.	t.	PROPN
ijtc-1105	219	6	,	,	PUNCT
ijtc-1105	219	7	sarkar	sarkar	PROPN
ijtc-1105	219	8	,	,	PUNCT
ijtc-1105	219	9	a.	a.	PROPN
ijtc-1105	219	10	,	,	PUNCT
ijtc-1105	219	11	paul	paul	PROPN
ijtc-1105	219	12	,	,	PUNCT
ijtc-1105	219	13	s.	s.	PROPN
ijtc-1105	219	14	k.	k.	PROPN
ijtc-1105	219	15	,	,	PUNCT
ijtc-1105	219	16	&	&	CCONJ
ijtc-1105	219	17	moktadir	moktadir	PROPN
ijtc-1105	219	18	,	,	PUNCT
ijtc-1105	219	19	m.	m.	NOUN
ijtc-1105	219	20	a.	a.	NOUN
ijtc-1105	219	21	(	(	PUNCT
ijtc-1105	219	22	2020	2020	NUM
ijtc-1105	219	23	)	)	PUNCT
ijtc-1105	219	24	.	.	PUNCT
ijtc-1105	220	1	a	a	DET
ijtc-1105	220	2	case	case	NOUN
ijtc-1105	220	3	study	study	NOUN
ijtc-1105	220	4	on	on	ADP
ijtc-1105	220	5	strategies	strategy	NOUN
ijtc-1105	220	6	to	to	PART
ijtc-1105	220	7	deal	deal	VERB
ijtc-1105	220	8	with	with	ADP
ijtc-1105	220	9	the	the	DET
ijtc-1105	220	10	impacts	impact	NOUN
ijtc-1105	220	11	of	of	ADP
ijtc-1105	220	12	covid-19	covid-19	PROPN
ijtc-1105	220	13	pandemic	pandemic	ADJ
ijtc-1105	220	14	in	in	ADP
ijtc-1105	220	15	the	the	DET
ijtc-1105	220	16	food	food	NOUN
ijtc-1105	220	17	and	and	CCONJ
ijtc-1105	220	18	beverage	beverage	NOUN
ijtc-1105	220	19	industry	industry	NOUN
ijtc-1105	220	20	.	.	PUNCT
ijtc-1105	221	1	operations	operation	NOUN
ijtc-1105	221	2	management	management	NOUN
ijtc-1105	221	3	research	research	NOUN
ijtc-1105	221	4	.	.	PUNCT
ijtc-1105	222	1	https://doi.org/10.1007/s12063-020-00166-9	https://doi.org/10.1007/s12063-020-00166-9	NUM
ijtc-1105	222	2	corbetta	corbetta	NOUN
ijtc-1105	222	3	,	,	PUNCT
ijtc-1105	222	4	g.	g.	PROPN
ijtc-1105	222	5	,	,	PUNCT
ijtc-1105	222	6	&	&	CCONJ
ijtc-1105	222	7	salvato	salvato	PROPN
ijtc-1105	222	8	,	,	PUNCT
ijtc-1105	222	9	c.	c.	PROPN
ijtc-1105	222	10	(	(	PUNCT
ijtc-1105	222	11	2004	2004	NUM
ijtc-1105	222	12	)	)	PUNCT
ijtc-1105	222	13	.	.	PUNCT
ijtc-1105	223	1	self	self	NOUN
ijtc-1105	223	2	-	-	PUNCT
ijtc-1105	223	3	serving	serve	VERB
ijtc-1105	223	4	or	or	CCONJ
ijtc-1105	223	5	self	self	NOUN
ijtc-1105	223	6	-	-	PUNCT
ijtc-1105	223	7	actualizing	actualize	VERB
ijtc-1105	223	8	?	?	PUNCT
ijtc-1105	223	9	models	model	NOUN
ijtc-1105	223	10	of	of	ADP
ijtc-1105	223	11	man	man	NOUN
ijtc-1105	223	12	and	and	CCONJ
ijtc-1105	223	13	agency	agency	NOUN
ijtc-1105	223	14	costs	cost	NOUN
ijtc-1105	223	15	in	in	ADP
ijtc-1105	223	16	different	different	ADJ
ijtc-1105	223	17	types	type	NOUN
ijtc-1105	223	18	of	of	ADP
ijtc-1105	223	19	family	family	NOUN
ijtc-1105	223	20	firms	firm	NOUN
ijtc-1105	223	21	:	:	PUNCT
ijtc-1105	223	22	a	a	DET
ijtc-1105	223	23	commentary	commentary	NOUN
ijtc-1105	223	24	on	on	ADP
ijtc-1105	223	25	"	"	PUNCT
ijtc-1105	223	26	comparing	compare	VERB
ijtc-1105	223	27	the	the	DET
ijtc-1105	223	28	agency	agency	NOUN
ijtc-1105	223	29	costs	cost	NOUN
ijtc-1105	223	30	of	of	ADP
ijtc-1105	223	31	family	family	NOUN
ijtc-1105	223	32	and	and	CCONJ
ijtc-1105	223	33	non	non	ADJ
ijtc-1105	223	34	-	-	ADJ
ijtc-1105	223	35	family	family	ADJ
ijtc-1105	223	36	firms	firm	NOUN
ijtc-1105	223	37	:	:	PUNCT
ijtc-1105	223	38	conceptual	conceptual	ADJ
ijtc-1105	223	39	issues	issue	NOUN
ijtc-1105	223	40	and	and	CCONJ
ijtc-1105	223	41	exploratory	exploratory	ADJ
ijtc-1105	223	42	evidence	evidence	NOUN
ijtc-1105	223	43	.	.	PUNCT
ijtc-1105	223	44	"	"	PUNCT
ijtc-1105	224	1	entrepreneurship	entrepreneurship	NOUN
ijtc-1105	224	2	theory	theory	NOUN
ijtc-1105	224	3	and	and	CCONJ
ijtc-1105	224	4	practice	practice	NOUN
ijtc-1105	224	5	,	,	PUNCT
ijtc-1105	224	6	355–362	355–362	NUM
ijtc-1105	224	7	.	.	PUNCT
ijtc-1105	225	1	dalton	dalton	PROPN
ijtc-1105	225	2	,	,	PUNCT
ijtc-1105	225	3	d.	d.	PROPN
ijtc-1105	225	4	r.	r.	PROPN
ijtc-1105	225	5	,	,	PUNCT
ijtc-1105	225	6	hitt	hitt	PROPN
ijtc-1105	225	7	,	,	PUNCT
ijtc-1105	225	8	m.	m.	NOUN
ijtc-1105	225	9	a.	a.	PROPN
ijtc-1105	225	10	,	,	PUNCT
ijtc-1105	225	11	trevis	trevis	PROPN
ijtc-1105	225	12	certo	certo	PROPN
ijtc-1105	225	13	,	,	PUNCT
ijtc-1105	225	14	s.	s.	PROPN
ijtc-1105	225	15	,	,	PUNCT
ijtc-1105	225	16	&	&	CCONJ
ijtc-1105	225	17	dalton	dalton	PROPN
ijtc-1105	225	18	,	,	PUNCT
ijtc-1105	225	19	c.	c.	PROPN
ijtc-1105	225	20	m.	m.	NOUN
ijtc-1105	225	21	(	(	PUNCT
ijtc-1105	225	22	2007	2007	NUM
ijtc-1105	225	23	)	)	PUNCT
ijtc-1105	225	24	.	.	PUNCT
ijtc-1105	226	1	the	the	DET
ijtc-1105	226	2	fundamental	fundamental	ADJ
ijtc-1105	226	3	agency	agency	NOUN
ijtc-1105	226	4	problem	problem	NOUN
ijtc-1105	226	5	and	and	CCONJ
ijtc-1105	226	6	its	its	PRON
ijtc-1105	226	7	mitigation	mitigation	NOUN
ijtc-1105	226	8	:	:	PUNCT
ijtc-1105	226	9	independence	independence	NOUN
ijtc-1105	226	10	,	,	PUNCT
ijtc-1105	226	11	equity	equity	NOUN
ijtc-1105	226	12	,	,	PUNCT
ijtc-1105	226	13	and	and	CCONJ
ijtc-1105	226	14	the	the	DET
ijtc-1105	226	15	market	market	NOUN
ijtc-1105	226	16	for	for	ADP
ijtc-1105	226	17	corporate	corporate	ADJ
ijtc-1105	226	18	control	control	NOUN
ijtc-1105	226	19	.	.	PUNCT
ijtc-1105	227	1	the	the	DET
ijtc-1105	227	2	academy	academy	PROPN
ijtc-1105	227	3	of	of	ADP
ijtc-1105	227	4	management	management	NOUN
ijtc-1105	227	5	annals	annal	NOUN
ijtc-1105	227	6	,	,	PUNCT
ijtc-1105	227	7	1–62	1–62	PROPN
ijtc-1105	227	8	.	.	PUNCT
ijtc-1105	228	1	dekkers	dekker	NOUN
ijtc-1105	228	2	,	,	PUNCT
ijtc-1105	228	3	r.	r.	PROPN
ijtc-1105	228	4	,	,	PUNCT
ijtc-1105	228	5	&	&	CCONJ
ijtc-1105	228	6	kanapathy	kanapathy	PROPN
ijtc-1105	228	7	,	,	PUNCT
ijtc-1105	228	8	k.	k.	PROPN
ijtc-1105	228	9	(	(	PUNCT
ijtc-1105	228	10	2012	2012	NUM
ijtc-1105	228	11	)	)	PUNCT
ijtc-1105	228	12	.	.	PUNCT
ijtc-1105	229	1	practices	practice	NOUN
ijtc-1105	229	2	for	for	ADP
ijtc-1105	229	3	strategic	strategic	ADJ
ijtc-1105	229	4	capacity	capacity	NOUN
ijtc-1105	229	5	management	management	NOUN
ijtc-1105	229	6	in	in	ADP
ijtc-1105	229	7	malaysian	malaysian	ADJ
ijtc-1105	229	8	manufacturing	manufacturing	NOUN
ijtc-1105	229	9	firms	firm	NOUN
ijtc-1105	229	10	.	.	PUNCT
ijtc-1105	230	1	procedia	procedia	PROPN
ijtc-1105	230	2	social	social	ADJ
ijtc-1105	230	3	and	and	CCONJ
ijtc-1105	230	4	behavioral	behavioral	ADJ
ijtc-1105	230	5	sciences	science	NOUN
ijtc-1105	230	6	,	,	PUNCT
ijtc-1105	230	7	57	57	NUM
ijtc-1105	230	8	,	,	PUNCT
ijtc-1105	230	9	466–476	466–476	NUM
ijtc-1105	230	10	.	.	PUNCT
ijtc-1105	231	1	https://doi.org/10.1016/j.sbspro.2012.09.1213	https://doi.org/10.1016/j.sbspro.2012.09.1213	PROPN
ijtc-1105	231	2	ferris	ferris	PROPN
ijtc-1105	231	3	,	,	PUNCT
ijtc-1105	231	4	s.	s.	PROPN
ijtc-1105	231	5	p.	p.	PROPN
ijtc-1105	231	6	,	,	PUNCT
ijtc-1105	231	7	&	&	CCONJ
ijtc-1105	231	8	yan	yan	PROPN
ijtc-1105	231	9	,	,	PUNCT
ijtc-1105	231	10	x.	x.	NOUN
ijtc-1105	231	11	(	(	PUNCT
ijtc-1105	231	12	sterling	sterling	NOUN
ijtc-1105	231	13	)	)	PUNCT
ijtc-1105	231	14	.	.	PUNCT
ijtc-1105	232	1	(	(	PUNCT
ijtc-1105	232	2	2009	2009	NUM
ijtc-1105	232	3	)	)	PUNCT
ijtc-1105	232	4	.	.	PUNCT
ijtc-1105	233	1	agency	agency	NOUN
ijtc-1105	233	2	costs	cost	NOUN
ijtc-1105	233	3	,	,	PUNCT
ijtc-1105	233	4	governance	governance	NOUN
ijtc-1105	233	5	,	,	PUNCT
ijtc-1105	233	6	and	and	CCONJ
ijtc-1105	233	7	organizational	organizational	ADJ
ijtc-1105	233	8	forms	form	NOUN
ijtc-1105	233	9	:	:	PUNCT
ijtc-1105	233	10	evidence	evidence	NOUN
ijtc-1105	233	11	from	from	ADP
ijtc-1105	233	12	the	the	DET
ijtc-1105	233	13	mutual	mutual	ADJ
ijtc-1105	233	14	fund	fund	NOUN
ijtc-1105	233	15	industry	industry	NOUN
ijtc-1105	233	16	.	.	PUNCT
ijtc-1105	234	1	journal	journal	PROPN
ijtc-1105	234	2	of	of	ADP
ijtc-1105	234	3	banking	banking	NOUN
ijtc-1105	234	4	and	and	CCONJ
ijtc-1105	234	5	finance	finance	NOUN
ijtc-1105	234	6	,	,	PUNCT
ijtc-1105	234	7	33(4	33(4	NUM
ijtc-1105	234	8	)	)	PUNCT
ijtc-1105	234	9	,	,	PUNCT
ijtc-1105	234	10	619–626	619–626	NUM
ijtc-1105	234	11	.	.	PUNCT
ijtc-1105	235	1	https://doi.org/10.1016/j.jbankfin.2008.12.003	https://doi.org/10.1016/j.jbankfin.2008.12.003	NOUN
ijtc-1105	235	2	gopalakrishna	gopalakrishna	NOUN
ijtc-1105	235	3	-	-	PUNCT
ijtc-1105	235	4	remani	remani	NOUN
ijtc-1105	235	5	,	,	PUNCT
ijtc-1105	235	6	v.	v.	ADV
ijtc-1105	235	7	,	,	PUNCT
ijtc-1105	235	8	cater	cater	NOUN
ijtc-1105	235	9	iii	iii	PROPN
ijtc-1105	235	10	,	,	PUNCT
ijtc-1105	235	11	j.	j.	PROPN
ijtc-1105	235	12	j.	j.	PROPN
ijtc-1105	235	13	,	,	PUNCT
ijtc-1105	235	14	&	&	CCONJ
ijtc-1105	235	15	massey	massey	PROPN
ijtc-1105	235	16	,	,	PUNCT
ijtc-1105	235	17	j.	j.	PROPN
ijtc-1105	235	18	j.	j.	PROPN
ijtc-1105	235	19	(	(	PUNCT
ijtc-1105	235	20	2016	2016	NUM
ijtc-1105	235	21	)	)	PUNCT
ijtc-1105	235	22	.	.	PUNCT
ijtc-1105	236	1	restaurant	restaurant	NOUN
ijtc-1105	236	2	operations	operation	NOUN
ijtc-1105	236	3	at	at	ADP
ijtc-1105	236	4	the	the	DET
ijtc-1105	236	5	rose	rose	PROPN
ijtc-1105	236	6	capital	capital	PROPN
ijtc-1105	236	7	inn	inn	PROPN
ijtc-1105	236	8	:	:	PUNCT
ijtc-1105	236	9	a	a	DET
ijtc-1105	236	10	case	case	NOUN
ijtc-1105	236	11	study	study	NOUN
ijtc-1105	236	12	exercise	exercise	NOUN
ijtc-1105	236	13	.	.	PUNCT
ijtc-1105	237	1	the	the	DET
ijtc-1105	237	2	case	case	NOUN
ijtc-1105	237	3	journal	journal	NOUN
ijtc-1105	237	4	,	,	PUNCT
ijtc-1105	237	5	12(1	12(1	NUM
ijtc-1105	237	6	)	)	PUNCT
ijtc-1105	237	7	,	,	PUNCT
ijtc-1105	237	8	104–121	104–121	NUM
ijtc-1105	237	9	.	.	PUNCT
ijtc-1105	238	1	https://doi.org/10.1108/tcj-11-2014-0063	https://doi.org/10.1108/tcj-11-2014-0063	PROPN
ijtc-1105	238	2	grashuis	grashuis	PROPN
ijtc-1105	238	3	,	,	PUNCT
ijtc-1105	238	4	j.	j.	PROPN
ijtc-1105	238	5	(	(	PUNCT
ijtc-1105	238	6	2020	2020	NUM
ijtc-1105	238	7	)	)	PUNCT
ijtc-1105	238	8	.	.	PUNCT
ijtc-1105	239	1	the	the	DET
ijtc-1105	239	2	agency	agency	NOUN
ijtc-1105	239	3	cost	cost	NOUN
ijtc-1105	239	4	of	of	ADP
ijtc-1105	239	5	ownership	ownership	NOUN
ijtc-1105	239	6	and	and	CCONJ
ijtc-1105	239	7	governance	governance	NOUN
ijtc-1105	239	8	adaptations	adaptation	NOUN
ijtc-1105	239	9	in	in	ADP
ijtc-1105	239	10	farm	farm	NOUN
ijtc-1105	239	11	producer	producer	NOUN
ijtc-1105	239	12	organizations	organization	NOUN
ijtc-1105	239	13	.	.	PUNCT
ijtc-1105	240	1	agricultural	agricultural	ADJ
ijtc-1105	240	2	finance	finance	PROPN
ijtc-1105	240	3	review	review	NOUN
ijtc-1105	240	4	,	,	PUNCT
ijtc-1105	240	5	80(2	80(2	NUM
ijtc-1105	240	6	)	)	PUNCT
ijtc-1105	240	7	,	,	PUNCT
ijtc-1105	240	8	200–211	200–211	NUM
ijtc-1105	240	9	.	.	PROPN
ijtc-1105	240	10	https://doi.org/10.1108/afr-072019-0079	https://doi.org/10.1108/afr-072019-0079	PROPN
ijtc-1105	240	11	gujarati	gujarati	PROPN
ijtc-1105	240	12	,	,	PUNCT
ijtc-1105	240	13	d.	d.	PROPN
ijtc-1105	240	14	n.	n.	PROPN
ijtc-1105	240	15	,	,	PUNCT
ijtc-1105	240	16	&	&	CCONJ
ijtc-1105	240	17	porter	porter	PROPN
ijtc-1105	240	18	,	,	PUNCT
ijtc-1105	240	19	d.	d.	PROPN
ijtc-1105	240	20	c.	c.	PROPN
ijtc-1105	240	21	(	(	PUNCT
ijtc-1105	240	22	2008	2008	NUM
ijtc-1105	240	23	)	)	PUNCT
ijtc-1105	240	24	.	.	PUNCT
ijtc-1105	241	1	basic	basic	ADJ
ijtc-1105	241	2	econometrics	econometric	NOUN
ijtc-1105	241	3	(	(	PUNCT
ijtc-1105	241	4	n.	n.	PROPN
ijtc-1105	241	5	fox	fox	PROPN
ijtc-1105	241	6	,	,	PUNCT
ijtc-1105	241	7	ed	ed	NOUN
ijtc-1105	241	8	.	.	PUNCT
ijtc-1105	241	9	;	;	PUNCT
ijtc-1105	241	10	5th	5th	ADJ
ijtc-1105	241	11	ed	ed	NOUN
ijtc-1105	241	12	.	.	PROPN
ijtc-1105	241	13	,	,	PUNCT
ijtc-1105	241	14	vol	vol	NOUN
ijtc-1105	241	15	.	.	PROPN
ijtc-1105	241	16	5	5	NUM
ijtc-1105	241	17	)	)	PUNCT
ijtc-1105	241	18	.	.	PUNCT
ijtc-1105	242	1	mcgrawhill	mcgrawhill	NOUN
ijtc-1105	242	2	.	.	PUNCT
ijtc-1105	243	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1105	243	2	boosting	boost	VERB
ijtc-1105	243	3	firm	firm	ADJ
ijtc-1105	243	4	performance	performance	NOUN
ijtc-1105	243	5	:	:	PUNCT
ijtc-1105	243	6	insights	insight	NOUN
ijtc-1105	243	7	from	from	ADP
ijtc-1105	243	8	the	the	DET
ijtc-1105	243	9	food	food	NOUN
ijtc-1105	243	10	&	&	CCONJ
ijtc-1105	243	11	beverage	beverage	NOUN
ijtc-1105	243	12	sector	sector	NOUN
ijtc-1105	243	13	's	's	PART
ijtc-1105	243	14	key	key	ADJ
ijtc-1105	243	15	drivers	driver	NOUN
ijtc-1105	243	16	michael	michael	PROPN
ijtc-1105	243	17	and	and	CCONJ
ijtc-1105	243	18	widjaja	widjaja	PROPN
ijtc-1105	243	19	350	350	NUM
ijtc-1105	243	20	|	|	ADV
ijtc-1105	243	21	ilomata	ilomata	PROPN
ijtc-1105	243	22	international	international	ADJ
ijtc-1105	243	23	journal	journal	NOUN
ijtc-1105	243	24	of	of	ADP
ijtc-1105	243	25	tax	tax	PROPN
ijtc-1105	243	26	&	&	CCONJ
ijtc-1105	243	27	accounting	account	VERB
ijtc-1105	243	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1105	243	29	hamdani	hamdani	NOUN
ijtc-1105	243	30	,	,	PUNCT
ijtc-1105	243	31	n.	n.	NOUN
ijtc-1105	243	32	a.	a.	PROPN
ijtc-1105	243	33	,	,	PUNCT
ijtc-1105	243	34	djuanta	djuanta	PROPN
ijtc-1105	243	35	,	,	PUNCT
ijtc-1105	243	36	k.	k.	PROPN
ijtc-1105	243	37	,	,	PUNCT
ijtc-1105	243	38	&	&	CCONJ
ijtc-1105	243	39	putra	putra	PROPN
ijtc-1105	243	40	,	,	PUNCT
ijtc-1105	243	41	p.	p.	PROPN
ijtc-1105	243	42	d.	d.	PROPN
ijtc-1105	243	43	(	(	PUNCT
ijtc-1105	243	44	2020	2020	NUM
ijtc-1105	243	45	)	)	PUNCT
ijtc-1105	243	46	.	.	PUNCT
ijtc-1105	244	1	pengaruh	pengaruh	NOUN
ijtc-1105	244	2	current	current	ADJ
ijtc-1105	244	3	ratio	ratio	NOUN
ijtc-1105	244	4	dan	dan	PROPN
ijtc-1105	244	5	total	total	PROPN
ijtc-1105	244	6	asset	asset	NOUN
ijtc-1105	244	7	turnover	turnover	NOUN
ijtc-1105	244	8	terhadap	terhadap	PROPN
ijtc-1105	244	9	perubahan	perubahan	PROPN
ijtc-1105	244	10	laba	laba	PROPN
ijtc-1105	244	11	pada	pada	PROPN
ijtc-1105	244	12	perusahaan	perusahaan	PROPN
ijtc-1105	244	13	manufaktur	manufaktur	PROPN
ijtc-1105	244	14	yang	yang	PROPN
ijtc-1105	244	15	terdaftar	terdaftar	PROPN
ijtc-1105	244	16	di	di	PROPN
ijtc-1105	244	17	bei	bei	PROPN
ijtc-1105	244	18	.	.	PUNCT
ijtc-1105	245	1	jurnal	jurnal	ADJ
ijtc-1105	245	2	wacana	wacana	PROPN
ijtc-1105	245	3	ekonomi	ekonomi	PROPN
ijtc-1105	245	4	,	,	PUNCT
ijtc-1105	245	5	20(1	20(1	NUM
ijtc-1105	245	6	)	)	PUNCT
ijtc-1105	245	7	,	,	PUNCT
ijtc-1105	245	8	17–25	17–25	NUM
ijtc-1105	245	9	.	.	PUNCT
ijtc-1105	245	10	www.jurnal.uniga.ac.id	www.jurnal.uniga.ac.id	PROPN
ijtc-1105	245	11	handiwibowo	handiwibowo	PROPN
ijtc-1105	245	12	,	,	PUNCT
ijtc-1105	245	13	g.	g.	PROPN
ijtc-1105	245	14	a.	a.	PROPN
ijtc-1105	245	15	,	,	PUNCT
ijtc-1105	245	16	nadlifatin	nadlifatin	PROPN
ijtc-1105	245	17	,	,	PUNCT
ijtc-1105	245	18	r.	r.	PROPN
ijtc-1105	245	19	,	,	PUNCT
ijtc-1105	245	20	gita	gita	PROPN
ijtc-1105	245	21	,	,	PUNCT
ijtc-1105	245	22	w.	w.	PROPN
ijtc-1105	245	23	b.	b.	PROPN
ijtc-1105	245	24	,	,	PUNCT
ijtc-1105	245	25	&	&	CCONJ
ijtc-1105	245	26	noer	noer	PROPN
ijtc-1105	245	27	,	,	PUNCT
ijtc-1105	245	28	l.	l.	PROPN
ijtc-1105	245	29	r.	r.	PROPN
ijtc-1105	245	30	(	(	PUNCT
ijtc-1105	245	31	2021	2021	NUM
ijtc-1105	245	32	)	)	PUNCT
ijtc-1105	245	33	.	.	PUNCT
ijtc-1105	246	1	the	the	DET
ijtc-1105	246	2	contribution	contribution	NOUN
ijtc-1105	246	3	of	of	ADP
ijtc-1105	246	4	absorptive	absorptive	ADJ
ijtc-1105	246	5	capacities	capacity	NOUN
ijtc-1105	246	6	to	to	ADP
ijtc-1105	246	7	new	new	ADJ
ijtc-1105	246	8	innovative	innovative	ADJ
ijtc-1105	246	9	product	product	NOUN
ijtc-1105	246	10	development	development	NOUN
ijtc-1105	246	11	performance	performance	NOUN
ijtc-1105	246	12	:	:	PUNCT
ijtc-1105	246	13	a	a	DET
ijtc-1105	246	14	conceptual	conceptual	ADJ
ijtc-1105	246	15	framework	framework	NOUN
ijtc-1105	246	16	.	.	PUNCT
ijtc-1105	247	1	international	international	ADJ
ijtc-1105	247	2	journal	journal	NOUN
ijtc-1105	247	3	of	of	ADP
ijtc-1105	247	4	mechanical	mechanical	ADJ
ijtc-1105	247	5	engineering	engineering	NOUN
ijtc-1105	247	6	technologies	technology	NOUN
ijtc-1105	247	7	and	and	CCONJ
ijtc-1105	247	8	applications	application	NOUN
ijtc-1105	247	9	,	,	PUNCT
ijtc-1105	247	10	11	11	NUM
ijtc-1105	247	11	,	,	PUNCT
ijtc-1105	247	12	73–77	73–77	NUM
ijtc-1105	247	13	.	.	PUNCT
ijtc-1105	248	1	haugen	haugen	PROPN
ijtc-1105	248	2	,	,	PUNCT
ijtc-1105	248	3	r.	r.	PROPN
ijtc-1105	248	4	a.	a.	PROPN
ijtc-1105	248	5	,	,	PUNCT
ijtc-1105	248	6	&	&	CCONJ
ijtc-1105	248	7	senbet	senbet	PROPN
ijtc-1105	248	8	,	,	PUNCT
ijtc-1105	248	9	l.	l.	PROPN
ijtc-1105	248	10	w.	w.	PROPN
ijtc-1105	248	11	(	(	PUNCT
ijtc-1105	248	12	1981	1981	NUM
ijtc-1105	248	13	)	)	PUNCT
ijtc-1105	248	14	.	.	PUNCT
ijtc-1105	249	1	resolving	resolve	VERB
ijtc-1105	249	2	the	the	DET
ijtc-1105	249	3	agency	agency	NOUN
ijtc-1105	249	4	problems	problem	NOUN
ijtc-1105	249	5	of	of	ADP
ijtc-1105	249	6	external	external	ADJ
ijtc-1105	249	7	capital	capital	NOUN
ijtc-1105	249	8	through	through	ADP
ijtc-1105	249	9	options	option	NOUN
ijtc-1105	249	10	.	.	PUNCT
ijtc-1105	250	1	the	the	DET
ijtc-1105	250	2	journal	journal	PROPN
ijtc-1105	250	3	of	of	ADP
ijtc-1105	250	4	finance	finance	NOUN
ijtc-1105	250	5	,	,	PUNCT
ijtc-1105	250	6	36(3	36(3	NUM
ijtc-1105	250	7	)	)	PUNCT
ijtc-1105	250	8	,	,	PUNCT
ijtc-1105	250	9	629–647	629–647	NUM
ijtc-1105	250	10	.	.	PUNCT
ijtc-1105	250	11	https://doi.org/10.1111/j.15406261.1981.tb00649.x	https://doi.org/10.1111/j.15406261.1981.tb00649.x	PUNCT
ijtc-1105	250	12	hsu	hsu	PROPN
ijtc-1105	250	13	,	,	PUNCT
ijtc-1105	250	14	i.-c	i.-c	PROPN
ijtc-1105	250	15	.	.	PUNCT
ijtc-1105	250	16	,	,	PUNCT
ijtc-1105	250	17	&	&	CCONJ
ijtc-1105	250	18	sabherwal	sabherwal	PROPN
ijtc-1105	250	19	,	,	PUNCT
ijtc-1105	250	20	r.	r.	PROPN
ijtc-1105	250	21	(	(	PUNCT
ijtc-1105	250	22	2012	2012	NUM
ijtc-1105	250	23	)	)	PUNCT
ijtc-1105	250	24	.	.	PUNCT
ijtc-1105	251	1	relationship	relationship	NOUN
ijtc-1105	251	2	between	between	ADP
ijtc-1105	251	3	intellectual	intellectual	ADJ
ijtc-1105	251	4	capital	capital	NOUN
ijtc-1105	251	5	and	and	CCONJ
ijtc-1105	251	6	knowledge	knowledge	NOUN
ijtc-1105	251	7	management	management	NOUN
ijtc-1105	251	8	:	:	PUNCT
ijtc-1105	251	9	an	an	DET
ijtc-1105	251	10	empirical	empirical	ADJ
ijtc-1105	251	11	investigation	investigation	NOUN
ijtc-1105	251	12	.	.	PUNCT
ijtc-1105	252	1	decision	decision	NOUN
ijtc-1105	252	2	sciences	science	NOUN
ijtc-1105	252	3	journal	journal	PROPN
ijtc-1105	252	4	,	,	PUNCT
ijtc-1105	252	5	43(3	43(3	NUM
ijtc-1105	252	6	)	)	PUNCT
ijtc-1105	252	7	,	,	PUNCT
ijtc-1105	252	8	489–524	489–524	NUM
ijtc-1105	252	9	.	.	PUNCT
ijtc-1105	253	1	hwang	hwang	PROPN
ijtc-1105	253	2	,	,	PUNCT
ijtc-1105	253	3	j.	j.	PROPN
ijtc-1105	253	4	,	,	PUNCT
ijtc-1105	253	5	gao	gao	PROPN
ijtc-1105	253	6	,	,	PUNCT
ijtc-1105	253	7	l.	l.	PROPN
ijtc-1105	253	8	,	,	PUNCT
ijtc-1105	253	9	&	&	CCONJ
ijtc-1105	253	10	jang	jang	PROPN
ijtc-1105	253	11	,	,	PUNCT
ijtc-1105	253	12	w.	w.	PROPN
ijtc-1105	253	13	(	(	PUNCT
ijtc-1105	253	14	2010	2010	NUM
ijtc-1105	253	15	)	)	PUNCT
ijtc-1105	253	16	.	.	PUNCT
ijtc-1105	254	1	joint	joint	ADJ
ijtc-1105	254	2	demand	demand	NOUN
ijtc-1105	254	3	and	and	CCONJ
ijtc-1105	254	4	capacity	capacity	NOUN
ijtc-1105	254	5	management	management	NOUN
ijtc-1105	254	6	in	in	ADP
ijtc-1105	254	7	a	a	DET
ijtc-1105	254	8	restaurant	restaurant	NOUN
ijtc-1105	254	9	system	system	NOUN
ijtc-1105	254	10	.	.	PUNCT
ijtc-1105	255	1	european	european	PROPN
ijtc-1105	255	2	journal	journal	PROPN
ijtc-1105	255	3	of	of	ADP
ijtc-1105	255	4	operational	operational	ADJ
ijtc-1105	255	5	research	research	NOUN
ijtc-1105	255	6	,	,	PUNCT
ijtc-1105	255	7	207(1	207(1	NUM
ijtc-1105	255	8	)	)	PUNCT
ijtc-1105	255	9	,	,	PUNCT
ijtc-1105	255	10	465–472	465–472	NUM
ijtc-1105	255	11	.	.	PUNCT
ijtc-1105	256	1	https://doi.org/10.1016/j.ejor.2010.04.001	https://doi.org/10.1016/j.ejor.2010.04.001	VERB
ijtc-1105	256	2	igor	igor	PROPN
ijtc-1105	256	3	,	,	PUNCT
ijtc-1105	256	4	a.	a.	NOUN
ijtc-1105	256	5	,	,	PUNCT
ijtc-1105	256	6	iana	iana	PROPN
ijtc-1105	256	7	,	,	PUNCT
ijtc-1105	256	8	s.	s.	PROPN
ijtc-1105	256	9	,	,	PUNCT
ijtc-1105	256	10	&	&	CCONJ
ijtc-1105	256	11	dinara	dinara	PROPN
ijtc-1105	256	12	,	,	PUNCT
ijtc-1105	256	13	y.	y.	NOUN
ijtc-1105	256	14	(	(	PUNCT
ijtc-1105	256	15	2019	2019	NUM
ijtc-1105	256	16	)	)	PUNCT
ijtc-1105	256	17	.	.	PUNCT
ijtc-1105	257	1	intellectual	intellectual	ADJ
ijtc-1105	257	2	capital	capital	NOUN
ijtc-1105	257	3	in	in	ADP
ijtc-1105	257	4	competitiveness	competitiveness	NOUN
ijtc-1105	257	5	development	development	NOUN
ijtc-1105	257	6	:	:	PUNCT
ijtc-1105	257	7	qualitative	qualitative	ADJ
ijtc-1105	257	8	research	research	NOUN
ijtc-1105	257	9	of	of	ADP
ijtc-1105	257	10	retail	retail	ADJ
ijtc-1105	257	11	companies	company	NOUN
ijtc-1105	257	12	.	.	PUNCT
ijtc-1105	258	1	advances	advance	NOUN
ijtc-1105	258	2	in	in	ADP
ijtc-1105	258	3	economics	economic	NOUN
ijtc-1105	258	4	,	,	PUNCT
ijtc-1105	258	5	business	business	NOUN
ijtc-1105	258	6	and	and	CCONJ
ijtc-1105	258	7	management	management	NOUN
ijtc-1105	258	8	research	research	NOUN
ijtc-1105	258	9	,	,	PUNCT
ijtc-1105	258	10	104	104	NUM
ijtc-1105	258	11	,	,	PUNCT
ijtc-1105	258	12	43–51	43–51	NUM
ijtc-1105	258	13	.	.	PUNCT
ijtc-1105	259	1	jensen	jensen	PROPN
ijtc-1105	259	2	,	,	PUNCT
ijtc-1105	259	3	m.	m.	PROPN
ijtc-1105	259	4	c.	c.	PROPN
ijtc-1105	259	5	,	,	PUNCT
ijtc-1105	259	6	&	&	CCONJ
ijtc-1105	259	7	meckling	meckling	PROPN
ijtc-1105	259	8	,	,	PUNCT
ijtc-1105	259	9	w.	w.	PROPN
ijtc-1105	259	10	h.	h.	PROPN
ijtc-1105	259	11	(	(	PUNCT
ijtc-1105	259	12	1976	1976	NUM
ijtc-1105	259	13	)	)	PUNCT
ijtc-1105	259	14	.	.	PUNCT
ijtc-1105	260	1	theory	theory	NOUN
ijtc-1105	260	2	of	of	ADP
ijtc-1105	260	3	the	the	DET
ijtc-1105	260	4	firm	firm	NOUN
ijtc-1105	260	5	:	:	PUNCT
ijtc-1105	260	6	managerial	managerial	ADJ
ijtc-1105	260	7	behavior	behavior	NOUN
ijtc-1105	260	8	,	,	PUNCT
ijtc-1105	260	9	agency	agency	NOUN
ijtc-1105	260	10	costs	cost	NOUN
ijtc-1105	260	11	and	and	CCONJ
ijtc-1105	260	12	ownership	ownership	NOUN
ijtc-1105	260	13	structure	structure	NOUN
ijtc-1105	260	14	.	.	PUNCT
ijtc-1105	261	1	journal	journal	NOUN
ijtc-1105	261	2	of	of	ADP
ijtc-1105	261	3	financial	financial	ADJ
ijtc-1105	261	4	economics	economic	NOUN
ijtc-1105	261	5	,	,	PUNCT
ijtc-1105	261	6	3	3	NUM
ijtc-1105	261	7	,	,	PUNCT
ijtc-1105	261	8	305–360	305–360	NUM
ijtc-1105	261	9	.	.	PUNCT
ijtc-1105	262	1	jonathan	jonathan	PROPN
ijtc-1105	262	2	,	,	PUNCT
ijtc-1105	262	3	r.	r.	PROPN
ijtc-1105	262	4	lca	lca	PROPN
ijtc-1105	262	5	.	.	PROPN
ijtc-1105	262	6	,	,	PUNCT
ijtc-1105	262	7	&	&	CCONJ
ijtc-1105	262	8	militina	militina	PROPN
ijtc-1105	262	9	,	,	PUNCT
ijtc-1105	262	10	t.	t.	PROPN
ijtc-1105	262	11	(	(	PUNCT
ijtc-1105	262	12	2019	2019	NUM
ijtc-1105	262	13	)	)	PUNCT
ijtc-1105	262	14	.	.	PUNCT
ijtc-1105	263	1	pengaruh	pengaruh	PROPN
ijtc-1105	263	2	aktivitas	aktivita	VERB
ijtc-1105	263	3	perusahaan	perusahaan	PROPN
ijtc-1105	263	4	terhadap	terhadap	PROPN
ijtc-1105	263	5	profitabilitas	profitabilitas	PROPN
ijtc-1105	263	6	dan	dan	PROPN
ijtc-1105	263	7	peluang	peluang	PROPN
ijtc-1105	263	8	investasi	investasi	PROPN
ijtc-1105	263	9	pada	pada	PROPN
ijtc-1105	263	10	perusahaan	perusahaan	PROPN
ijtc-1105	263	11	sektor	sektor	PROPN
ijtc-1105	263	12	industri	industri	PROPN
ijtc-1105	263	13	barang	barang	PROPN
ijtc-1105	263	14	konsumsi	konsumsi	PROPN
ijtc-1105	263	15	yang	yang	PROPN
ijtc-1105	263	16	go	go	VERB
ijtc-1105	263	17	-	-	PUNCT
ijtc-1105	263	18	public	public	ADJ
ijtc-1105	263	19	di	di	X
ijtc-1105	263	20	indonesia	indonesia	PROPN
ijtc-1105	263	21	.	.	PUNCT
ijtc-1105	264	1	jurnal	jurnal	PROPN
ijtc-1105	264	2	bisnis	bisnis	PROPN
ijtc-1105	264	3	dan	dan	PROPN
ijtc-1105	264	4	manajemen	manajemen	PROPN
ijtc-1105	264	5	,	,	PUNCT
ijtc-1105	264	6	13(2	13(2	PROPN
ijtc-1105	264	7	)	)	PUNCT
ijtc-1105	264	8	,	,	PUNCT
ijtc-1105	264	9	87–96	87–96	NUM
ijtc-1105	264	10	.	.	PUNCT
ijtc-1105	265	1	https://jurnal.unej.ac.id/index.php/bisma	https://jurnal.unej.ac.id/index.php/bisma	PROPN
ijtc-1105	265	2	kamaliah	kamaliah	PROPN
ijtc-1105	265	3	.	.	PUNCT
ijtc-1105	266	1	(	(	PUNCT
ijtc-1105	266	2	2020	2020	NUM
ijtc-1105	266	3	)	)	PUNCT
ijtc-1105	266	4	.	.	PUNCT
ijtc-1105	267	1	disclosure	disclosure	NOUN
ijtc-1105	267	2	of	of	ADP
ijtc-1105	267	3	corporate	corporate	ADJ
ijtc-1105	267	4	social	social	ADJ
ijtc-1105	267	5	responsibility	responsibility	NOUN
ijtc-1105	267	6	(	(	PUNCT
ijtc-1105	267	7	csr	csr	NOUN
ijtc-1105	267	8	)	)	PUNCT
ijtc-1105	267	9	and	and	CCONJ
ijtc-1105	267	10	its	its	PRON
ijtc-1105	267	11	implications	implication	NOUN
ijtc-1105	267	12	on	on	ADP
ijtc-1105	267	13	company	company	NOUN
ijtc-1105	267	14	value	value	NOUN
ijtc-1105	267	15	as	as	ADP
ijtc-1105	267	16	a	a	DET
ijtc-1105	267	17	result	result	NOUN
ijtc-1105	267	18	of	of	ADP
ijtc-1105	267	19	the	the	DET
ijtc-1105	267	20	impact	impact	NOUN
ijtc-1105	267	21	of	of	ADP
ijtc-1105	267	22	corporate	corporate	ADJ
ijtc-1105	267	23	governance	governance	NOUN
ijtc-1105	267	24	and	and	CCONJ
ijtc-1105	267	25	profitability	profitability	NOUN
ijtc-1105	267	26	.	.	PUNCT
ijtc-1105	268	1	international	international	ADJ
ijtc-1105	268	2	journal	journal	PROPN
ijtc-1105	268	3	of	of	ADP
ijtc-1105	268	4	law	law	NOUN
ijtc-1105	268	5	and	and	CCONJ
ijtc-1105	268	6	management	management	NOUN
ijtc-1105	268	7	,	,	PUNCT
ijtc-1105	268	8	62(4	62(4	NOUN
ijtc-1105	268	9	)	)	PUNCT
ijtc-1105	268	10	,	,	PUNCT
ijtc-1105	268	11	339–354	339–354	NUM
ijtc-1105	268	12	.	.	PUNCT
ijtc-1105	269	1	https://doi.org/10.1108/ijlma-08-20170197	https://doi.org/10.1108/ijlma-08-20170197	PROPN
ijtc-1105	269	2	kanchana	kanchana	PROPN
ijtc-1105	269	3	,	,	PUNCT
ijtc-1105	269	4	n.	n.	NOUN
ijtc-1105	269	5	,	,	PUNCT
ijtc-1105	269	6	&	&	CCONJ
ijtc-1105	269	7	mohan	mohan	PROPN
ijtc-1105	269	8	,	,	PUNCT
ijtc-1105	269	9	r.	r.	PROPN
ijtc-1105	269	10	r.	r.	PROPN
ijtc-1105	269	11	r.	r.	PROPN
ijtc-1105	269	12	(	(	PUNCT
ijtc-1105	269	13	2017	2017	NUM
ijtc-1105	269	14	)	)	PUNCT
ijtc-1105	269	15	.	.	PUNCT
ijtc-1105	270	1	a	a	DET
ijtc-1105	270	2	review	review	NOUN
ijtc-1105	270	3	of	of	ADP
ijtc-1105	270	4	empirical	empirical	ADJ
ijtc-1105	270	5	studies	study	NOUN
ijtc-1105	270	6	in	in	ADP
ijtc-1105	270	7	intellectual	intellectual	ADJ
ijtc-1105	270	8	capital	capital	NOUN
ijtc-1105	270	9	and	and	CCONJ
ijtc-1105	270	10	firm	firm	ADJ
ijtc-1105	270	11	performance	performance	NOUN
ijtc-1105	270	12	.	.	PUNCT
ijtc-1105	271	1	indian	indian	PROPN
ijtc-1105	271	2	journal	journal	PROPN
ijtc-1105	271	3	of	of	ADP
ijtc-1105	271	4	commerce	commerce	PROPN
ijtc-1105	271	5	&	&	CCONJ
ijtc-1105	271	6	management	management	NOUN
ijtc-1105	271	7	studies	study	NOUN
ijtc-1105	271	8	,	,	PUNCT
ijtc-1105	271	9	viii(1	viii(1	PROPN
ijtc-1105	271	10	)	)	PUNCT
ijtc-1105	271	11	,	,	PUNCT
ijtc-1105	271	12	52–58	52–58	NUM
ijtc-1105	271	13	.	.	PUNCT
ijtc-1105	272	1	https://doi.org/10.18843/ijcms/v8i1/08	https://doi.org/10.18843/ijcms/v8i1/08	PROPN
ijtc-1105	272	2	kartikasari	kartikasari	NOUN
ijtc-1105	272	3	,	,	PUNCT
ijtc-1105	272	4	m.	m.	NOUN
ijtc-1105	272	5	,	,	PUNCT
ijtc-1105	272	6	&	&	CCONJ
ijtc-1105	272	7	sukarno	sukarno	PROPN
ijtc-1105	272	8	,	,	PUNCT
ijtc-1105	272	9	g.	g.	PROPN
ijtc-1105	272	10	(	(	PUNCT
ijtc-1105	272	11	2023	2023	NUM
ijtc-1105	272	12	)	)	PUNCT
ijtc-1105	272	13	.	.	PUNCT
ijtc-1105	273	1	intellectual	intellectual	ADJ
ijtc-1105	273	2	capital	capital	NOUN
ijtc-1105	273	3	analysis	analysis	NOUN
ijtc-1105	273	4	of	of	ADP
ijtc-1105	273	5	employee	employee	NOUN
ijtc-1105	273	6	performance	performance	NOUN
ijtc-1105	273	7	in	in	ADP
ijtc-1105	273	8	the	the	DET
ijtc-1105	273	9	culinary	culinary	ADJ
ijtc-1105	273	10	industry	industry	NOUN
ijtc-1105	273	11	pt	pt	PROPN
ijtc-1105	273	12	sinergitas	sinergitas	PROPN
ijtc-1105	273	13	indonesia	indonesia	PROPN
ijtc-1105	273	14	muda	muda	PROPN
ijtc-1105	273	15	(	(	PUNCT
ijtc-1105	273	16	suweger	suweger	PROPN
ijtc-1105	273	17	indonesia	indonesia	PROPN
ijtc-1105	273	18	)	)	PUNCT
ijtc-1105	273	19	.	.	PUNCT
ijtc-1105	274	1	jurnal	jurnal	ADJ
ijtc-1105	274	2	ekonomi	ekonomi	PROPN
ijtc-1105	274	3	dan	dan	PROPN
ijtc-1105	274	4	bisnis	bisnis	PROPN
ijtc-1105	274	5	digital	digital	PROPN
ijtc-1105	274	6	,	,	PUNCT
ijtc-1105	274	7	2(3	2(3	NUM
ijtc-1105	274	8	)	)	PUNCT
ijtc-1105	274	9	,	,	PUNCT
ijtc-1105	274	10	749–762	749–762	NUM
ijtc-1105	274	11	.	.	PUNCT
ijtc-1105	275	1	https://doi.org/10.55927/ministal.v2i3.4807	https://doi.org/10.55927/ministal.v2i3.4807	VERB
ijtc-1105	275	2	khuyen	khuyen	NOUN
ijtc-1105	275	3	,	,	PUNCT
ijtc-1105	275	4	n.	n.	NOUN
ijtc-1105	275	5	t.	t.	PROPN
ijtc-1105	275	6	v.	v.	PROPN
ijtc-1105	275	7	(	(	PUNCT
ijtc-1105	275	8	2021	2021	NUM
ijtc-1105	275	9	)	)	PUNCT
ijtc-1105	275	10	.	.	PUNCT
ijtc-1105	276	1	impact	impact	NOUN
ijtc-1105	276	2	of	of	ADP
ijtc-1105	276	3	agency	agency	NOUN
ijtc-1105	276	4	costs	cost	NOUN
ijtc-1105	276	5	on	on	ADP
ijtc-1105	276	6	business	business	NOUN
ijtc-1105	276	7	performance	performance	NOUN
ijtc-1105	276	8	of	of	ADP
ijtc-1105	276	9	vietnam	vietnam	NOUN
ijtc-1105	276	10	listed	list	VERB
ijtc-1105	276	11	food	food	NOUN
ijtc-1105	276	12	and	and	CCONJ
ijtc-1105	276	13	beverage	beverage	NOUN
ijtc-1105	276	14	companies	company	NOUN
ijtc-1105	276	15	.	.	PUNCT
ijtc-1105	277	1	international	international	ADJ
ijtc-1105	277	2	conference	conference	NOUN
ijtc-1105	277	3	on	on	ADP
ijtc-1105	277	4	emerging	emerge	VERB
ijtc-1105	277	5	challenges	challenge	NOUN
ijtc-1105	277	6	:	:	PUNCT
ijtc-1105	277	7	business	business	NOUN
ijtc-1105	277	8	transformation	transformation	NOUN
ijtc-1105	277	9	and	and	CCONJ
ijtc-1105	277	10	circular	circular	ADJ
ijtc-1105	277	11	economy	economy	NOUN
ijtc-1105	277	12	,	,	PUNCT
ijtc-1105	277	13	89–94	89–94	NUM
ijtc-1105	277	14	.	.	PUNCT
ijtc-1105	278	1	kim	kim	PROPN
ijtc-1105	278	2	,	,	PUNCT
ijtc-1105	278	3	a.	a.	PROPN
ijtc-1105	278	4	,	,	PUNCT
ijtc-1105	278	5	dalbor	dalbor	PROPN
ijtc-1105	278	6	,	,	PUNCT
ijtc-1105	278	7	m.	m.	PROPN
ijtc-1105	278	8	c.	c.	PROPN
ijtc-1105	278	9	,	,	PUNCT
ijtc-1105	278	10	&	&	CCONJ
ijtc-1105	278	11	feinstein	feinstein	PROPN
ijtc-1105	278	12	,	,	PUNCT
ijtc-1105	278	13	a.	a.	PROPN
ijtc-1105	278	14	h.	h.	PROPN
ijtc-1105	278	15	(	(	PUNCT
ijtc-1105	278	16	2007	2007	NUM
ijtc-1105	278	17	)	)	PUNCT
ijtc-1105	278	18	.	.	PUNCT
ijtc-1105	279	1	an	an	DET
ijtc-1105	279	2	examination	examination	NOUN
ijtc-1105	279	3	of	of	ADP
ijtc-1105	279	4	cost	cost	NOUN
ijtc-1105	279	5	management	management	NOUN
ijtc-1105	279	6	behavior	behavior	NOUN
ijtc-1105	279	7	in	in	ADP
ijtc-1105	279	8	small	small	ADJ
ijtc-1105	279	9	restaurant	restaurant	NOUN
ijtc-1105	279	10	firms	firm	NOUN
ijtc-1105	279	11	.	.	PUNCT
ijtc-1105	280	1	international	international	ADJ
ijtc-1105	280	2	journal	journal	PROPN
ijtc-1105	280	3	of	of	ADP
ijtc-1105	280	4	hospitality	hospitality	PROPN
ijtc-1105	280	5	management	management	NOUN
ijtc-1105	280	6	,	,	PUNCT
ijtc-1105	280	7	26(2	26(2	NUM
ijtc-1105	280	8	)	)	PUNCT
ijtc-1105	280	9	,	,	PUNCT
ijtc-1105	280	10	435–452	435–452	NUM
ijtc-1105	280	11	.	.	PUNCT
ijtc-1105	281	1	https://doi.org/10.1016/j.ijhm.2006.09.002	https://doi.org/10.1016/j.ijhm.2006.09.002	NUM
ijtc-1105	281	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1105	281	3	boosting	boost	VERB
ijtc-1105	281	4	firm	firm	ADJ
ijtc-1105	281	5	performance	performance	NOUN
ijtc-1105	281	6	:	:	PUNCT
ijtc-1105	281	7	insights	insight	NOUN
ijtc-1105	281	8	from	from	ADP
ijtc-1105	281	9	the	the	DET
ijtc-1105	281	10	food	food	NOUN
ijtc-1105	281	11	&	&	CCONJ
ijtc-1105	281	12	beverage	beverage	NOUN
ijtc-1105	281	13	sector	sector	NOUN
ijtc-1105	281	14	's	's	PART
ijtc-1105	281	15	key	key	ADJ
ijtc-1105	281	16	drivers	driver	NOUN
ijtc-1105	281	17	michael	michael	PROPN
ijtc-1105	281	18	and	and	CCONJ
ijtc-1105	281	19	widjaja	widjaja	PROPN
ijtc-1105	281	20	351	351	NUM
ijtc-1105	281	21	|	|	NOUN
ijtc-1105	281	22	ilomata	ilomata	PROPN
ijtc-1105	281	23	international	international	ADJ
ijtc-1105	281	24	journal	journal	NOUN
ijtc-1105	281	25	of	of	ADP
ijtc-1105	281	26	tax	tax	PROPN
ijtc-1105	281	27	&	&	CCONJ
ijtc-1105	281	28	accounting	accounting	PROPN
ijtc-1105	281	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1105	281	30	kurfi	kurfi	PROPN
ijtc-1105	281	31	,	,	PUNCT
ijtc-1105	281	32	s.	s.	PROPN
ijtc-1105	281	33	a.	a.	PROPN
ijtc-1105	281	34	,	,	PUNCT
ijtc-1105	281	35	udin	udin	PROPN
ijtc-1105	281	36	,	,	PUNCT
ijtc-1105	281	37	n.	n.	NOUN
ijtc-1105	281	38	m.	m.	NOUN
ijtc-1105	281	39	,	,	PUNCT
ijtc-1105	281	40	&	&	CCONJ
ijtc-1105	281	41	bahamman	bahamman	PROPN
ijtc-1105	281	42	,	,	PUNCT
ijtc-1105	281	43	s.	s.	PROPN
ijtc-1105	281	44	m.	m.	PROPN
ijtc-1105	281	45	(	(	PUNCT
ijtc-1105	281	46	2017	2017	NUM
ijtc-1105	281	47	)	)	PUNCT
ijtc-1105	281	48	.	.	PUNCT
ijtc-1105	282	1	the	the	DET
ijtc-1105	282	2	impact	impact	NOUN
ijtc-1105	282	3	of	of	ADP
ijtc-1105	282	4	intellectual	intellectual	ADJ
ijtc-1105	282	5	capital	capital	NOUN
ijtc-1105	282	6	on	on	ADP
ijtc-1105	282	7	the	the	DET
ijtc-1105	282	8	financial	financial	ADJ
ijtc-1105	282	9	performance	performance	NOUN
ijtc-1105	282	10	of	of	ADP
ijtc-1105	282	11	listed	list	VERB
ijtc-1105	282	12	nigerian	nigerian	ADJ
ijtc-1105	282	13	food	food	NOUN
ijtc-1105	282	14	products	product	NOUN
ijtc-1105	282	15	companies	company	NOUN
ijtc-1105	282	16	.	.	PUNCT
ijtc-1105	283	1	journal	journal	NOUN
ijtc-1105	283	2	of	of	ADP
ijtc-1105	283	3	accounting	accounting	NOUN
ijtc-1105	283	4	and	and	CCONJ
ijtc-1105	283	5	taxation	taxation	NOUN
ijtc-1105	283	6	,	,	PUNCT
ijtc-1105	283	7	9(11	9(11	NUM
ijtc-1105	283	8	)	)	PUNCT
ijtc-1105	283	9	,	,	PUNCT
ijtc-1105	283	10	147–160	147–160	NUM
ijtc-1105	283	11	.	.	PUNCT
ijtc-1105	284	1	https://doi.org/10.5897/jat2017.0246	https://doi.org/10.5897/jat2017.0246	PROPN
ijtc-1105	284	2	li	li	PROPN
ijtc-1105	284	3	,	,	PUNCT
ijtc-1105	284	4	s.	s.	PROPN
ijtc-1105	284	5	(	(	PUNCT
ijtc-1105	284	6	2020	2020	NUM
ijtc-1105	284	7	)	)	PUNCT
ijtc-1105	284	8	.	.	PUNCT
ijtc-1105	285	1	a	a	DET
ijtc-1105	285	2	review	review	NOUN
ijtc-1105	285	3	of	of	ADP
ijtc-1105	285	4	the	the	DET
ijtc-1105	285	5	relationship	relationship	NOUN
ijtc-1105	285	6	between	between	ADP
ijtc-1105	285	7	agency	agency	NOUN
ijtc-1105	285	8	cost	cost	NOUN
ijtc-1105	285	9	and	and	CCONJ
ijtc-1105	285	10	corporate	corporate	ADJ
ijtc-1105	285	11	investment	investment	NOUN
ijtc-1105	285	12	efficiency	efficiency	NOUN
ijtc-1105	285	13	.	.	PUNCT
ijtc-1105	286	1	american	american	ADJ
ijtc-1105	286	2	journal	journal	PROPN
ijtc-1105	286	3	of	of	ADP
ijtc-1105	286	4	industrial	industrial	ADJ
ijtc-1105	286	5	and	and	CCONJ
ijtc-1105	286	6	business	business	NOUN
ijtc-1105	286	7	management	management	NOUN
ijtc-1105	286	8	,	,	PUNCT
ijtc-1105	286	9	10(04	10(04	NUM
ijtc-1105	286	10	)	)	PUNCT
ijtc-1105	286	11	,	,	PUNCT
ijtc-1105	286	12	734–748	734–748	NUM
ijtc-1105	286	13	.	.	PUNCT
ijtc-1105	287	1	https://doi.org/10.4236/ajibm.2020.104050	https://doi.org/10.4236/ajibm.2020.104050	PROPN
ijtc-1105	287	2	lim	lim	PROPN
ijtc-1105	287	3	,	,	PUNCT
ijtc-1105	287	4	d.	d.	PROPN
ijtc-1105	287	5	(	(	PUNCT
ijtc-1105	287	6	1977	1977	NUM
ijtc-1105	287	7	)	)	PUNCT
ijtc-1105	287	8	.	.	PUNCT
ijtc-1105	288	1	actual	actual	ADJ
ijtc-1105	288	2	,	,	PUNCT
ijtc-1105	288	3	desired	desire	VERB
ijtc-1105	288	4	and	and	CCONJ
ijtc-1105	288	5	full	full	ADJ
ijtc-1105	288	6	levels	level	NOUN
ijtc-1105	288	7	of	of	ADP
ijtc-1105	288	8	capital	capital	NOUN
ijtc-1105	288	9	utilisation	utilisation	NOUN
ijtc-1105	288	10	in	in	ADP
ijtc-1105	288	11	malaysian	malaysian	ADJ
ijtc-1105	288	12	manufacturing	manufacturing	NOUN
ijtc-1105	288	13	.	.	PUNCT
ijtc-1105	289	1	the	the	DET
ijtc-1105	289	2	journal	journal	PROPN
ijtc-1105	289	3	of	of	ADP
ijtc-1105	289	4	development	development	NOUN
ijtc-1105	289	5	studies	study	NOUN
ijtc-1105	289	6	,	,	PUNCT
ijtc-1105	289	7	14(1	14(1	NUM
ijtc-1105	289	8	)	)	PUNCT
ijtc-1105	289	9	,	,	PUNCT
ijtc-1105	289	10	53–62	53–62	NUM
ijtc-1105	289	11	.	.	PROPN
ijtc-1105	289	12	https://doi.org/10.1080/00220387708421661	https://doi.org/10.1080/00220387708421661	PROPN
ijtc-1105	289	13	luo	luo	PROPN
ijtc-1105	289	14	,	,	PUNCT
ijtc-1105	289	15	x.	x.	NOUN
ijtc-1105	289	16	(	(	PUNCT
ijtc-1105	289	17	2010	2010	NUM
ijtc-1105	289	18	)	)	PUNCT
ijtc-1105	289	19	.	.	PUNCT
ijtc-1105	290	1	agency	agency	NOUN
ijtc-1105	290	2	costs	cost	VERB
ijtc-1105	290	3	on	on	ADP
ijtc-1105	290	4	the	the	DET
ijtc-1105	290	5	company	company	NOUN
ijtc-1105	290	6	's	's	PART
ijtc-1105	290	7	financial	financial	ADJ
ijtc-1105	290	8	management	management	NOUN
ijtc-1105	290	9	.	.	PUNCT
ijtc-1105	291	1	international	international	ADJ
ijtc-1105	291	2	conference	conference	NOUN
ijtc-1105	291	3	on	on	ADP
ijtc-1105	291	4	future	future	ADJ
ijtc-1105	291	5	information	information	NOUN
ijtc-1105	291	6	technology	technology	NOUN
ijtc-1105	291	7	and	and	CCONJ
ijtc-1105	291	8	management	management	NOUN
ijtc-1105	291	9	engineering	engineering	NOUN
ijtc-1105	291	10	,	,	PUNCT
ijtc-1105	291	11	280–283	280–283	NUM
ijtc-1105	291	12	.	.	PUNCT
ijtc-1105	292	1	ma	ma	PROPN
ijtc-1105	292	2	,	,	PUNCT
ijtc-1105	292	3	j.	j.	PROPN
ijtc-1105	292	4	,	,	PUNCT
ijtc-1105	292	5	webb	webb	PROPN
ijtc-1105	292	6	,	,	PUNCT
ijtc-1105	292	7	t.	t.	PROPN
ijtc-1105	292	8	,	,	PUNCT
ijtc-1105	292	9	&	&	CCONJ
ijtc-1105	292	10	schwartz	schwartz	PROPN
ijtc-1105	292	11	,	,	PUNCT
ijtc-1105	292	12	z.	z.	PROPN
ijtc-1105	292	13	(	(	PUNCT
ijtc-1105	292	14	2021	2021	NUM
ijtc-1105	292	15	)	)	PUNCT
ijtc-1105	292	16	.	.	PUNCT
ijtc-1105	293	1	a	a	DET
ijtc-1105	293	2	blended	blend	VERB
ijtc-1105	293	3	model	model	NOUN
ijtc-1105	293	4	of	of	ADP
ijtc-1105	293	5	restaurant	restaurant	NOUN
ijtc-1105	293	6	deliveries	delivery	NOUN
ijtc-1105	293	7	,	,	PUNCT
ijtc-1105	293	8	dine	dine	NOUN
ijtc-1105	293	9	-	-	PUNCT
ijtc-1105	293	10	in	in	ADP
ijtc-1105	293	11	demand	demand	NOUN
ijtc-1105	293	12	and	and	CCONJ
ijtc-1105	293	13	capacity	capacity	NOUN
ijtc-1105	293	14	constraints	constraint	NOUN
ijtc-1105	293	15	.	.	PUNCT
ijtc-1105	294	1	international	international	ADJ
ijtc-1105	294	2	journal	journal	PROPN
ijtc-1105	294	3	of	of	ADP
ijtc-1105	294	4	hospitality	hospitality	PROPN
ijtc-1105	294	5	management	management	NOUN
ijtc-1105	294	6	,	,	PUNCT
ijtc-1105	294	7	96	96	NUM
ijtc-1105	294	8	.	.	PUNCT
ijtc-1105	295	1	https://doi.org/10.1016/j.ijhm.2021.102981	https://doi.org/10.1016/j.ijhm.2021.102981	PROPN
ijtc-1105	295	2	mohan	mohan	PROPN
ijtc-1105	295	3	,	,	PUNCT
ijtc-1105	295	4	b.	b.	PROPN
ijtc-1105	295	5	,	,	PUNCT
ijtc-1105	295	6	buell	buell	PROPN
ijtc-1105	295	7	,	,	PUNCT
ijtc-1105	295	8	r.	r.	PROPN
ijtc-1105	295	9	w.	w.	PROPN
ijtc-1105	295	10	,	,	PUNCT
ijtc-1105	295	11	&	&	CCONJ
ijtc-1105	295	12	john	john	PROPN
ijtc-1105	295	13	,	,	PUNCT
ijtc-1105	295	14	l.	l.	PROPN
ijtc-1105	295	15	k.	k.	PROPN
ijtc-1105	295	16	(	(	PUNCT
ijtc-1105	295	17	2020	2020	NUM
ijtc-1105	295	18	)	)	PUNCT
ijtc-1105	295	19	.	.	PUNCT
ijtc-1105	296	1	lifting	lift	VERB
ijtc-1105	296	2	the	the	DET
ijtc-1105	296	3	veil	veil	NOUN
ijtc-1105	296	4	:	:	PUNCT
ijtc-1105	296	5	the	the	DET
ijtc-1105	296	6	benefits	benefit	NOUN
ijtc-1105	296	7	of	of	ADP
ijtc-1105	296	8	cost	cost	NOUN
ijtc-1105	296	9	transparency	transparency	NOUN
ijtc-1105	296	10	.	.	PUNCT
ijtc-1105	297	1	marketing	marketing	NOUN
ijtc-1105	297	2	science	science	NOUN
ijtc-1105	297	3	,	,	PUNCT
ijtc-1105	297	4	39(6	39(6	NUM
ijtc-1105	297	5	)	)	PUNCT
ijtc-1105	297	6	,	,	PUNCT
ijtc-1105	297	7	1105–1121	1105–1121	NUM
ijtc-1105	297	8	.	.	PUNCT
ijtc-1105	298	1	https://doi.org/10.1287/mksc.2019.1200	https://doi.org/10.1287/mksc.2019.1200	PROPN
ijtc-1105	298	2	nurbismi	nurbismi	PROPN
ijtc-1105	298	3	,	,	PUNCT
ijtc-1105	298	4	n.	n.	NOUN
ijtc-1105	298	5	,	,	PUNCT
ijtc-1105	298	6	&	&	CCONJ
ijtc-1105	298	7	gunawan	gunawan	PROPN
ijtc-1105	298	8	,	,	PUNCT
ijtc-1105	298	9	e.	e.	PROPN
ijtc-1105	298	10	(	(	PUNCT
ijtc-1105	298	11	2019	2019	NUM
ijtc-1105	298	12	)	)	PUNCT
ijtc-1105	298	13	.	.	PUNCT
ijtc-1105	299	1	peran	peran	PROPN
ijtc-1105	299	2	kepuasan	kepuasan	PROPN
ijtc-1105	299	3	konsumen	konsumen	PROPN
ijtc-1105	299	4	sebagai	sebagai	PROPN
ijtc-1105	299	5	pemediasi	pemediasi	PROPN
ijtc-1105	299	6	praktek	praktek	PROPN
ijtc-1105	299	7	kualitas	kualitas	PROPN
ijtc-1105	299	8	dan	dan	PROPN
ijtc-1105	299	9	kinerja	kinerja	PROPN
ijtc-1105	299	10	bisnis	bisnis	PROPN
ijtc-1105	299	11	umkm	umkm	PROPN
ijtc-1105	299	12	di	di	PROPN
ijtc-1105	299	13	kota	kota	PROPN
ijtc-1105	299	14	banda	banda	PROPN
ijtc-1105	299	15	aceh	aceh	PROPN
ijtc-1105	299	16	.	.	PUNCT
ijtc-1105	300	1	j	j	PROPN
ijtc-1105	300	2	-	-	PUNCT
ijtc-1105	300	3	mas	mas	PROPN
ijtc-1105	300	4	(	(	PUNCT
ijtc-1105	300	5	jurnal	jurnal	ADJ
ijtc-1105	300	6	manajemen	manajeman	NOUN
ijtc-1105	300	7	dan	dan	PROPN
ijtc-1105	300	8	sains	sains	PROPN
ijtc-1105	300	9	)	)	PUNCT
ijtc-1105	300	10	,	,	PUNCT
ijtc-1105	300	11	4(2	4(2	NUM
ijtc-1105	300	12	)	)	PUNCT
ijtc-1105	300	13	,	,	PUNCT
ijtc-1105	300	14	266	266	NUM
ijtc-1105	300	15	.	.	PUNCT
ijtc-1105	301	1	https://doi.org/10.33087/jmas.v4i2.107	https://doi.org/10.33087/jmas.v4i2.107	PROPN
ijtc-1105	301	2	ratmayanti	ratmayanti	PROPN
ijtc-1105	301	3	,	,	PUNCT
ijtc-1105	301	4	s.	s.	PROPN
ijtc-1105	301	5	n.	n.	PROPN
ijtc-1105	301	6	g.	g.	PROPN
ijtc-1105	301	7	,	,	PUNCT
ijtc-1105	301	8	&	&	CCONJ
ijtc-1105	301	9	suaryana	suaryana	PROPN
ijtc-1105	301	10	,	,	PUNCT
ijtc-1105	301	11	i.	i.	PROPN
ijtc-1105	301	12	g.	g.	PROPN
ijtc-1105	301	13	n.	n.	PROPN
ijtc-1105	301	14	a.	a.	PROPN
ijtc-1105	301	15	(	(	PUNCT
ijtc-1105	301	16	2021	2021	NUM
ijtc-1105	301	17	)	)	PUNCT
ijtc-1105	301	18	.	.	PUNCT
ijtc-1105	302	1	kinerja	kinerja	PROPN
ijtc-1105	302	2	keuangan	keuangan	PROPN
ijtc-1105	302	3	dan	dan	PROPN
ijtc-1105	302	4	efisiensi	efisiensi	PROPN
ijtc-1105	302	5	operasional	operasional	PROPN
ijtc-1105	302	6	perusahaan	perusahaan	PROPN
ijtc-1105	302	7	proper	proper	PROPN
ijtc-1105	302	8	peringkat	peringkat	PROPN
ijtc-1105	302	9	lebih	lebih	PROPN
ijtc-1105	302	10	dari	dari	PROPN
ijtc-1105	303	1	taat	taat	PROPN
ijtc-1105	303	2	dalam	dalam	PROPN
ijtc-1105	303	3	pengelolaan	pengelolaan	PROPN
ijtc-1105	303	4	lingkungan	lingkungan	VERB
ijtc-1105	303	5	hidup	hidup	PROPN
ijtc-1105	303	6	.	.	PUNCT
ijtc-1105	304	1	e	e	X
ijtc-1105	304	2	-	-	ADJ
ijtc-1105	304	3	jurnal	jurnal	ADJ
ijtc-1105	304	4	akuntansi	akuntansi	PROPN
ijtc-1105	304	5	,	,	PUNCT
ijtc-1105	304	6	31(1	31(1	NUM
ijtc-1105	304	7	)	)	PUNCT
ijtc-1105	304	8	,	,	PUNCT
ijtc-1105	304	9	47	47	NUM
ijtc-1105	304	10	.	.	PUNCT
ijtc-1105	305	1	https://doi.org/10.24843/eja.2021.v31.i01.p04	https://doi.org/10.24843/eja.2021.v31.i01.p04	ADP
ijtc-1105	305	2	reynolds	reynolds	PROPN
ijtc-1105	305	3	,	,	PUNCT
ijtc-1105	305	4	d.	d.	PROPN
ijtc-1105	305	5	,	,	PUNCT
ijtc-1105	305	6	&	&	CCONJ
ijtc-1105	305	7	biel	biel	PROPN
ijtc-1105	305	8	,	,	PUNCT
ijtc-1105	305	9	d.	d.	PROPN
ijtc-1105	305	10	(	(	PUNCT
ijtc-1105	305	11	2007	2007	NUM
ijtc-1105	305	12	)	)	PUNCT
ijtc-1105	305	13	.	.	PUNCT
ijtc-1105	306	1	incorporating	incorporate	VERB
ijtc-1105	306	2	satisfaction	satisfaction	NOUN
ijtc-1105	306	3	measures	measure	NOUN
ijtc-1105	306	4	into	into	ADP
ijtc-1105	306	5	a	a	DET
ijtc-1105	306	6	restaurant	restaurant	NOUN
ijtc-1105	306	7	productivity	productivity	NOUN
ijtc-1105	306	8	index	index	NOUN
ijtc-1105	306	9	.	.	PUNCT
ijtc-1105	307	1	international	international	ADJ
ijtc-1105	307	2	journal	journal	PROPN
ijtc-1105	307	3	of	of	ADP
ijtc-1105	307	4	hospitality	hospitality	PROPN
ijtc-1105	307	5	management	management	NOUN
ijtc-1105	307	6	,	,	PUNCT
ijtc-1105	307	7	26(2	26(2	NUM
ijtc-1105	307	8	)	)	PUNCT
ijtc-1105	307	9	,	,	PUNCT
ijtc-1105	307	10	352–361	352–361	NUM
ijtc-1105	307	11	.	.	PUNCT
ijtc-1105	307	12	https://doi.org/10.1016/j.ijhm.2006.01.003	https://doi.org/10.1016/j.ijhm.2006.01.003	NOUN
ijtc-1105	307	13	schulze	schulze	NOUN
ijtc-1105	307	14	,	,	PUNCT
ijtc-1105	307	15	w.	w.	PROPN
ijtc-1105	307	16	s.	s.	PROPN
ijtc-1105	307	17	,	,	PUNCT
ijtc-1105	307	18	lubatkin	lubatkin	PROPN
ijtc-1105	307	19	,	,	PUNCT
ijtc-1105	307	20	m.	m.	NOUN
ijtc-1105	307	21	h.	h.	PROPN
ijtc-1105	307	22	,	,	PUNCT
ijtc-1105	307	23	dino	dino	PROPN
ijtc-1105	307	24	,	,	PUNCT
ijtc-1105	307	25	r.	r.	PROPN
ijtc-1105	307	26	n.	n.	PROPN
ijtc-1105	307	27	,	,	PUNCT
ijtc-1105	307	28	&	&	CCONJ
ijtc-1105	307	29	buchholtz	buchholtz	PROPN
ijtc-1105	307	30	,	,	PUNCT
ijtc-1105	307	31	a.	a.	PROPN
ijtc-1105	307	32	k.	k.	PROPN
ijtc-1105	307	33	(	(	PUNCT
ijtc-1105	307	34	2001	2001	NUM
ijtc-1105	307	35	)	)	PUNCT
ijtc-1105	307	36	.	.	PUNCT
ijtc-1105	308	1	agency	agency	NOUN
ijtc-1105	308	2	relationships	relationship	NOUN
ijtc-1105	308	3	in	in	ADP
ijtc-1105	308	4	family	family	NOUN
ijtc-1105	308	5	firms	firm	NOUN
ijtc-1105	308	6	:	:	PUNCT
ijtc-1105	308	7	theory	theory	NOUN
ijtc-1105	308	8	and	and	CCONJ
ijtc-1105	308	9	evidence	evidence	NOUN
ijtc-1105	308	10	.	.	PUNCT
ijtc-1105	309	1	organization	organization	NOUN
ijtc-1105	309	2	science	science	NOUN
ijtc-1105	309	3	,	,	PUNCT
ijtc-1105	309	4	12(2	12(2	NUM
ijtc-1105	309	5	)	)	PUNCT
ijtc-1105	309	6	,	,	PUNCT
ijtc-1105	310	1	99–116	99–116	PROPN
ijtc-1105	310	2	.	.	PUNCT
ijtc-1105	311	1	https://doi.org/10.1287/orsc.12.2.99.10114	https://doi.org/10.1287/orsc.12.2.99.10114	PROPN
ijtc-1105	311	2	sharma	sharma	PROPN
ijtc-1105	311	3	,	,	PUNCT
ijtc-1105	311	4	p.	p.	NOUN
ijtc-1105	311	5	(	(	PUNCT
ijtc-1105	311	6	2018	2018	NUM
ijtc-1105	311	7	)	)	PUNCT
ijtc-1105	311	8	.	.	PUNCT
ijtc-1105	312	1	enterprise	enterprise	NOUN
ijtc-1105	312	2	value	value	NOUN
ijtc-1105	312	3	and	and	CCONJ
ijtc-1105	312	4	intellectual	intellectual	ADJ
ijtc-1105	312	5	capital	capital	NOUN
ijtc-1105	312	6	:	:	PUNCT
ijtc-1105	312	7	study	study	NOUN
ijtc-1105	312	8	of	of	ADP
ijtc-1105	312	9	bse	bse	NOUN
ijtc-1105	312	10	500	500	NUM
ijtc-1105	312	11	firms	firm	NOUN
ijtc-1105	312	12	.	.	PUNCT
ijtc-1105	313	1	accounting	accounting	NOUN
ijtc-1105	313	2	and	and	CCONJ
ijtc-1105	313	3	finance	finance	NOUN
ijtc-1105	313	4	research	research	NOUN
ijtc-1105	313	5	,	,	PUNCT
ijtc-1105	313	6	7(2	7(2	NUM
ijtc-1105	313	7	)	)	PUNCT
ijtc-1105	313	8	,	,	PUNCT
ijtc-1105	313	9	123–133	123–133	NUM
ijtc-1105	313	10	.	.	PUNCT
ijtc-1105	314	1	https://doi.org/10.5430/afr.v7n2p123	https://doi.org/10.5430/afr.v7n2p123	PROPN
ijtc-1105	314	2	soni	soni	PROPN
ijtc-1105	314	3	,	,	PUNCT
ijtc-1105	314	4	y.	y.	PROPN
ijtc-1105	314	5	,	,	PUNCT
ijtc-1105	314	6	&	&	CCONJ
ijtc-1105	314	7	gupta	gupta	PROPN
ijtc-1105	314	8	,	,	PUNCT
ijtc-1105	314	9	r.	r.	PROPN
ijtc-1105	314	10	c.	c.	PROPN
ijtc-1105	314	11	(	(	PUNCT
ijtc-1105	314	12	2020	2020	NUM
ijtc-1105	314	13	)	)	PUNCT
ijtc-1105	314	14	.	.	PUNCT
ijtc-1105	315	1	optimization	optimization	NOUN
ijtc-1105	315	2	in	in	ADP
ijtc-1105	315	3	logistics	logistic	NOUN
ijtc-1105	315	4	for	for	ADP
ijtc-1105	315	5	supply	supply	NOUN
ijtc-1105	315	6	chain	chain	NOUN
ijtc-1105	315	7	management	management	NOUN
ijtc-1105	315	8	of	of	ADP
ijtc-1105	315	9	an	an	DET
ijtc-1105	315	10	automobile	automobile	NOUN
ijtc-1105	315	11	industry	industry	NOUN
ijtc-1105	315	12	using	use	VERB
ijtc-1105	315	13	fuzzy	fuzzy	ADJ
ijtc-1105	315	14	dematel	dematel	NOUN
ijtc-1105	315	15	matrix	matrix	NOUN
ijtc-1105	315	16	method	method	NOUN
ijtc-1105	315	17	.	.	PUNCT
ijtc-1105	316	1	journal	journal	NOUN
ijtc-1105	316	2	of	of	ADP
ijtc-1105	316	3	sustainable	sustainable	ADJ
ijtc-1105	316	4	development	development	NOUN
ijtc-1105	316	5	of	of	ADP
ijtc-1105	316	6	transport	transport	NOUN
ijtc-1105	316	7	and	and	CCONJ
ijtc-1105	316	8	logistics	logistic	NOUN
ijtc-1105	316	9	,	,	PUNCT
ijtc-1105	316	10	5(2	5(2	NUM
ijtc-1105	316	11	)	)	PUNCT
ijtc-1105	316	12	,	,	PUNCT
ijtc-1105	316	13	29–36	29–36	NUM
ijtc-1105	316	14	.	.	PUNCT
ijtc-1105	317	1	https://doi.org/10.14254/jsdtl.2020.5-2.3	https://doi.org/10.14254/jsdtl.2020.5-2.3	PROPN
ijtc-1105	317	2	tsai	tsai	PROPN
ijtc-1105	317	3	,	,	PUNCT
ijtc-1105	317	4	c.	c.	PROPN
ijtc-1105	317	5	h.	h.	PROPN
ijtc-1105	317	6	,	,	PUNCT
ijtc-1105	317	7	&	&	CCONJ
ijtc-1105	317	8	mutuc	mutuc	PROPN
ijtc-1105	317	9	,	,	PUNCT
ijtc-1105	317	10	e.	e.	PROPN
ijtc-1105	317	11	b.	b.	PROPN
ijtc-1105	317	12	(	(	PUNCT
ijtc-1105	317	13	2020	2020	NUM
ijtc-1105	317	14	)	)	PUNCT
ijtc-1105	317	15	.	.	PUNCT
ijtc-1105	318	1	evidence	evidence	NOUN
ijtc-1105	318	2	in	in	ADP
ijtc-1105	318	3	asian	asian	ADJ
ijtc-1105	318	4	food	food	NOUN
ijtc-1105	318	5	industry	industry	NOUN
ijtc-1105	318	6	:	:	PUNCT
ijtc-1105	318	7	intellectual	intellectual	ADJ
ijtc-1105	318	8	capital	capital	NOUN
ijtc-1105	318	9	,	,	PUNCT
ijtc-1105	318	10	corporate	corporate	ADJ
ijtc-1105	318	11	financial	financial	ADJ
ijtc-1105	318	12	performance	performance	NOUN
ijtc-1105	318	13	,	,	PUNCT
ijtc-1105	318	14	and	and	CCONJ
ijtc-1105	318	15	corporate	corporate	ADJ
ijtc-1105	318	16	social	social	ADJ
ijtc-1105	318	17	responsibility	responsibility	NOUN
ijtc-1105	318	18	.	.	PUNCT
ijtc-1105	319	1	international	international	ADJ
ijtc-1105	319	2	journal	journal	PROPN
ijtc-1105	319	3	of	of	ADP
ijtc-1105	319	4	environmental	environmental	ADJ
ijtc-1105	319	5	research	research	NOUN
ijtc-1105	319	6	and	and	CCONJ
ijtc-1105	319	7	public	public	ADJ
ijtc-1105	319	8	health	health	NOUN
ijtc-1105	319	9	,	,	PUNCT
ijtc-1105	319	10	17(2	17(2	NUM
ijtc-1105	319	11	)	)	PUNCT
ijtc-1105	319	12	.	.	PUNCT
ijtc-1105	320	1	https://doi.org/10.3390/ijerph17020663	https://doi.org/10.3390/ijerph17020663	VERB
ijtc-1105	320	2	umam	umam	NOUN
ijtc-1105	320	3	,	,	PUNCT
ijtc-1105	320	4	d.	d.	PROPN
ijtc-1105	320	5	c.	c.	PROPN
ijtc-1105	320	6	,	,	PUNCT
ijtc-1105	320	7	&	&	CCONJ
ijtc-1105	320	8	halimah	halimah	PROPN
ijtc-1105	320	9	,	,	PUNCT
ijtc-1105	320	10	i.	i.	NOUN
ijtc-1105	320	11	(	(	PUNCT
ijtc-1105	320	12	2021	2021	NUM
ijtc-1105	320	13	)	)	PUNCT
ijtc-1105	320	14	.	.	PUNCT
ijtc-1105	321	1	the	the	DET
ijtc-1105	321	2	influence	influence	NOUN
ijtc-1105	321	3	of	of	ADP
ijtc-1105	321	4	institutional	institutional	ADJ
ijtc-1105	321	5	ownership	ownership	NOUN
ijtc-1105	321	6	,	,	PUNCT
ijtc-1105	321	7	independent	independent	ADJ
ijtc-1105	321	8	commissioners	commissioner	NOUN
ijtc-1105	321	9	,	,	PUNCT
ijtc-1105	321	10	dividend	dividend	NOUN
ijtc-1105	321	11	policy	policy	NOUN
ijtc-1105	321	12	,	,	PUNCT
ijtc-1105	321	13	debt	debt	NOUN
ijtc-1105	321	14	policy	policy	NOUN
ijtc-1105	321	15	,	,	PUNCT
ijtc-1105	321	16	and	and	CCONJ
ijtc-1105	321	17	firm	firm	ADJ
ijtc-1105	321	18	size	size	NOUN
ijtc-1105	321	19	on	on	ADP
ijtc-1105	321	20	firm	firm	ADJ
ijtc-1105	321	21	value	value	NOUN
ijtc-1105	321	22	.	.	PUNCT
ijtc-1105	322	1	priviet	priviet	ADJ
ijtc-1105	322	2	social	social	ADJ
ijtc-1105	322	3	sciences	sciences	PROPN
ijtc-1105	322	4	journal	journal	NOUN
ijtc-1105	322	5	,	,	PUNCT
ijtc-1105	322	6	1(2	1(2	NUM
ijtc-1105	322	7	)	)	PUNCT
ijtc-1105	322	8	,	,	PUNCT
ijtc-1105	322	9	20–28	20–28	NUM
ijtc-1105	322	10	.	.	PUNCT
ijtc-1105	323	1	wardani	wardani	PROPN
ijtc-1105	323	2	,	,	PUNCT
ijtc-1105	323	3	d.	d.	PROPN
ijtc-1105	323	4	k.	k.	PROPN
ijtc-1105	323	5	,	,	PUNCT
ijtc-1105	323	6	widarno	widarno	PROPN
ijtc-1105	323	7	,	,	PUNCT
ijtc-1105	323	8	b.	b.	PROPN
ijtc-1105	323	9	,	,	PUNCT
ijtc-1105	323	10	&	&	CCONJ
ijtc-1105	323	11	kristianto	kristianto	PROPN
ijtc-1105	323	12	,	,	PUNCT
ijtc-1105	323	13	d.	d.	PROPN
ijtc-1105	323	14	(	(	PUNCT
ijtc-1105	323	15	2019	2019	NUM
ijtc-1105	323	16	)	)	PUNCT
ijtc-1105	323	17	.	.	PUNCT
ijtc-1105	324	1	pengaruh	pengaruh	PROPN
ijtc-1105	324	2	intellectual	intellectual	ADJ
ijtc-1105	324	3	capital	capital	PROPN
ijtc-1105	324	4	terhadap	terhadap	PROPN
ijtc-1105	324	5	profitabilitas	profitabilitas	PROPN
ijtc-1105	324	6	,	,	PUNCT
ijtc-1105	324	7	produktivitas	produktivita	NOUN
ijtc-1105	324	8	,	,	PUNCT
ijtc-1105	324	9	dan	dan	PROPN
ijtc-1105	324	10	nilai	nilai	PROPN
ijtc-1105	324	11	perusahaan	perusahaan	PROPN
ijtc-1105	324	12	pada	pada	PROPN
ijtc-1105	324	13	perusahaan	perusahaan	PROPN
ijtc-1105	324	14	manufaktur	manufaktur	PROPN
ijtc-1105	324	15	sektor	sektor	PROPN
ijtc-1105	324	16	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1105	324	17	boosting	boost	VERB
ijtc-1105	324	18	firm	firm	ADJ
ijtc-1105	324	19	performance	performance	NOUN
ijtc-1105	324	20	:	:	PUNCT
ijtc-1105	324	21	insights	insight	NOUN
ijtc-1105	324	22	from	from	ADP
ijtc-1105	324	23	the	the	DET
ijtc-1105	324	24	food	food	NOUN
ijtc-1105	324	25	&	&	CCONJ
ijtc-1105	324	26	beverage	beverage	NOUN
ijtc-1105	324	27	sector	sector	NOUN
ijtc-1105	324	28	's	's	PART
ijtc-1105	324	29	key	key	ADJ
ijtc-1105	324	30	drivers	driver	NOUN
ijtc-1105	324	31	michael	michael	PROPN
ijtc-1105	324	32	and	and	CCONJ
ijtc-1105	324	33	widjaja	widjaja	VERB
ijtc-1105	324	34	352	352	NUM
ijtc-1105	324	35	|	|	ADV
ijtc-1105	324	36	ilomata	ilomata	PROPN
ijtc-1105	324	37	international	international	ADJ
ijtc-1105	324	38	journal	journal	NOUN
ijtc-1105	324	39	of	of	ADP
ijtc-1105	324	40	tax	tax	PROPN
ijtc-1105	324	41	&	&	CCONJ
ijtc-1105	324	42	accounting	accounting	PROPN
ijtc-1105	324	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1105	324	44	makanan	makanan	PROPN
ijtc-1105	324	45	dan	dan	PROPN
ijtc-1105	324	46	minuman	minuman	PROPN
ijtc-1105	324	47	yang	yang	PROPN
ijtc-1105	324	48	terdaftar	terdaftar	PROPN
ijtc-1105	324	49	di	di	PROPN
ijtc-1105	324	50	bursa	bursa	PROPN
ijtc-1105	324	51	efek	efek	PROPN
ijtc-1105	324	52	indonesia	indonesia	PROPN
ijtc-1105	324	53	.	.	PUNCT
ijtc-1105	325	1	jurnal	jurnal	PROPN
ijtc-1105	325	2	akuntansi	akuntansi	PROPN
ijtc-1105	325	3	dan	dan	PROPN
ijtc-1105	325	4	sistem	sistem	PROPN
ijtc-1105	325	5	teknologi	teknologi	PROPN
ijtc-1105	325	6	informasi	informasi	PROPN
ijtc-1105	325	7	,	,	PUNCT
ijtc-1105	325	8	15(3	15(3	NUM
ijtc-1105	325	9	)	)	PUNCT
ijtc-1105	325	10	,	,	PUNCT
ijtc-1105	325	11	311–318	311–318	NUM
ijtc-1105	325	12	.	.	PUNCT
ijtc-1105	326	1	xiong	xiong	PROPN
ijtc-1105	326	2	,	,	PUNCT
ijtc-1105	326	3	y.	y.	PROPN
ijtc-1105	326	4	,	,	PUNCT
ijtc-1105	326	5	ke	ke	PROPN
ijtc-1105	326	6	,	,	PUNCT
ijtc-1105	326	7	j.	j.	PROPN
ijtc-1105	326	8	,	,	PUNCT
ijtc-1105	326	9	&	&	CCONJ
ijtc-1105	326	10	mo	mo	PROPN
ijtc-1105	326	11	,	,	PUNCT
ijtc-1105	326	12	j.	j.	PROPN
ijtc-1105	326	13	(	(	PUNCT
ijtc-1105	326	14	2015	2015	NUM
ijtc-1105	326	15	)	)	PUNCT
ijtc-1105	326	16	.	.	PUNCT
ijtc-1105	327	1	relationship	relationship	NOUN
ijtc-1105	327	2	analysis	analysis	NOUN
ijtc-1105	327	3	between	between	ADP
ijtc-1105	327	4	profitability	profitability	NOUN
ijtc-1105	327	5	and	and	CCONJ
ijtc-1105	327	6	capital	capital	NOUN
ijtc-1105	327	7	structure	structure	NOUN
ijtc-1105	327	8	of	of	ADP
ijtc-1105	327	9	the	the	DET
ijtc-1105	327	10	food	food	NOUN
ijtc-1105	327	11	industry	industry	NOUN
ijtc-1105	327	12	listed	list	VERB
ijtc-1105	327	13	companies	company	NOUN
ijtc-1105	327	14	.	.	PUNCT
ijtc-1105	328	1	advance	advance	PROPN
ijtc-1105	328	2	journal	journal	PROPN
ijtc-1105	328	3	of	of	ADP
ijtc-1105	328	4	food	food	NOUN
ijtc-1105	328	5	science	science	NOUN
ijtc-1105	328	6	and	and	CCONJ
ijtc-1105	328	7	technology	technology	NOUN
ijtc-1105	328	8	,	,	PUNCT
ijtc-1105	328	9	9(2	9(2	NUM
ijtc-1105	328	10	)	)	PUNCT
ijtc-1105	328	11	,	,	PUNCT
ijtc-1105	328	12	150	150	NUM
ijtc-1105	328	13	–	–	SYM
ijtc-1105	328	14	153	153	NUM
ijtc-1105	328	15	.	.	PUNCT
ijtc-1105	329	1	https://doi.org/10.19026/ajfst.9.1951	https://doi.org/10.19026/ajfst.9.1951	PROPN
ijtc-1105	329	2	xu	xu	PROPN
ijtc-1105	329	3	,	,	PUNCT
ijtc-1105	329	4	x.	x.	PROPN
ijtc-1105	329	5	l.	l.	PROPN
ijtc-1105	329	6	,	,	PUNCT
ijtc-1105	329	7	chen	chen	PROPN
ijtc-1105	329	8	,	,	PUNCT
ijtc-1105	329	9	h.	h.	PROPN
ijtc-1105	329	10	h.	h.	PROPN
ijtc-1105	329	11	,	,	PUNCT
ijtc-1105	329	12	&	&	CCONJ
ijtc-1105	329	13	zhang	zhang	PROPN
ijtc-1105	329	14	,	,	PUNCT
ijtc-1105	329	15	r.	r.	PROPN
ijtc-1105	329	16	r.	r.	PROPN
ijtc-1105	329	17	(	(	PUNCT
ijtc-1105	329	18	2020	2020	NUM
ijtc-1105	329	19	)	)	PUNCT
ijtc-1105	329	20	.	.	PUNCT
ijtc-1105	330	1	the	the	DET
ijtc-1105	330	2	impact	impact	NOUN
ijtc-1105	330	3	of	of	ADP
ijtc-1105	330	4	intellectual	intellectual	ADJ
ijtc-1105	330	5	capital	capital	NOUN
ijtc-1105	330	6	efficiency	efficiency	NOUN
ijtc-1105	330	7	on	on	ADP
ijtc-1105	330	8	corporate	corporate	ADJ
ijtc-1105	330	9	sustainable	sustainable	ADJ
ijtc-1105	330	10	growth	growth	NOUN
ijtc-1105	330	11	-	-	PUNCT
ijtc-1105	330	12	evidence	evidence	NOUN
ijtc-1105	330	13	from	from	ADP
ijtc-1105	330	14	smart	smart	ADJ
ijtc-1105	330	15	agriculture	agriculture	NOUN
ijtc-1105	330	16	in	in	ADP
ijtc-1105	330	17	china	china	PROPN
ijtc-1105	330	18	.	.	PUNCT
ijtc-1105	331	1	agriculture	agriculture	NOUN
ijtc-1105	331	2	(	(	PUNCT
ijtc-1105	331	3	switzerland	switzerland	PROPN
ijtc-1105	331	4	)	)	PUNCT
ijtc-1105	331	5	,	,	PUNCT
ijtc-1105	331	6	10(6	10(6	NOUN
ijtc-1105	331	7	)	)	PUNCT
ijtc-1105	331	8	,	,	PUNCT
ijtc-1105	331	9	1–15	1–15	NUM
ijtc-1105	331	10	.	.	PUNCT
ijtc-1105	332	1	https://doi.org/10.3390/agriculture10060199	https://doi.org/10.3390/agriculture10060199	PROPN
ijtc-1105	332	2	yanti	yanti	NOUN
ijtc-1105	332	3	,	,	PUNCT
ijtc-1105	332	4	u.	u.	PROPN
ijtc-1105	332	5	,	,	PUNCT
ijtc-1105	332	6	&	&	CCONJ
ijtc-1105	332	7	munir	munir	PROPN
ijtc-1105	332	8	,	,	PUNCT
ijtc-1105	332	9	a.	a.	NOUN
ijtc-1105	332	10	(	(	PUNCT
ijtc-1105	332	11	2021	2021	NUM
ijtc-1105	332	12	)	)	PUNCT
ijtc-1105	332	13	.	.	PUNCT
ijtc-1105	333	1	the	the	DET
ijtc-1105	333	2	effect	effect	NOUN
ijtc-1105	333	3	of	of	ADP
ijtc-1105	333	4	capital	capital	NOUN
ijtc-1105	333	5	structure	structure	NOUN
ijtc-1105	333	6	on	on	ADP
ijtc-1105	333	7	profitability	profitability	NOUN
ijtc-1105	333	8	food	food	NOUN
ijtc-1105	333	9	and	and	CCONJ
ijtc-1105	333	10	beverage	beverage	NOUN
ijtc-1105	333	11	sub	sub	NOUN
ijtc-1105	333	12	sector	sector	NOUN
ijtc-1105	333	13	manufacturing	manufacturing	NOUN
ijtc-1105	333	14	companies	company	NOUN
ijtc-1105	333	15	listed	list	VERB
ijtc-1105	333	16	on	on	ADP
ijtc-1105	333	17	the	the	DET
ijtc-1105	333	18	indonesia	indonesia	PROPN
ijtc-1105	333	19	stock	stock	PROPN
ijtc-1105	333	20	exchange	exchange	PROPN
ijtc-1105	333	21	,	,	PUNCT
ijtc-1105	333	22	2018	2018	NUM
ijtc-1105	333	23	-	-	SYM
ijtc-1105	333	24	2021	2021	NUM
ijtc-1105	333	25	.	.	PUNCT
ijtc-1105	334	1	journal	journal	NOUN
ijtc-1105	334	2	of	of	ADP
ijtc-1105	334	3	management	management	NOUN
ijtc-1105	334	4	and	and	CCONJ
ijtc-1105	334	5	technology	technology	NOUN
ijtc-1105	334	6	,	,	PUNCT
ijtc-1105	334	7	1(2	1(2	NUM
ijtc-1105	334	8	)	)	PUNCT
ijtc-1105	334	9	,	,	PUNCT
ijtc-1105	334	10	28–33	28–33	NUM
ijtc-1105	334	11	.	.	PUNCT
ijtc-1105	335	1	yeap	yeap	PROPN
ijtc-1105	335	2	,	,	PUNCT
ijtc-1105	335	3	c.	c.	PROPN
ijtc-1105	335	4	a.	a.	PROPN
ijtc-1105	335	5	(	(	PUNCT
ijtc-1105	335	6	2011	2011	NUM
ijtc-1105	335	7	)	)	PUNCT
ijtc-1105	335	8	.	.	PUNCT
ijtc-1105	336	1	capacity	capacity	NOUN
ijtc-1105	336	2	use	use	NOUN
ijtc-1105	336	3	in	in	ADP
ijtc-1105	336	4	multi	multi	ADJ
ijtc-1105	336	5	-	-	ADJ
ijtc-1105	336	6	unit	unit	ADJ
ijtc-1105	336	7	firms	firm	NOUN
ijtc-1105	336	8	:	:	PUNCT
ijtc-1105	336	9	evidence	evidence	NOUN
ijtc-1105	336	10	for	for	ADP
ijtc-1105	336	11	efficiency	efficiency	NOUN
ijtc-1105	336	12	gains	gain	NOUN
ijtc-1105	336	13	or	or	CCONJ
ijtc-1105	336	14	strategic	strategic	ADJ
ijtc-1105	336	15	competition	competition	NOUN
ijtc-1105	336	16	in	in	ADP
ijtc-1105	336	17	the	the	DET
ijtc-1105	336	18	us	us	PROPN
ijtc-1105	336	19	restaurant	restaurant	NOUN
ijtc-1105	336	20	industry	industry	NOUN
ijtc-1105	336	21	?	?	PUNCT
ijtc-1105	337	1	applied	apply	VERB
ijtc-1105	337	2	economics	economic	NOUN
ijtc-1105	337	3	,	,	PUNCT
ijtc-1105	337	4	43(22	43(22	NOUN
ijtc-1105	337	5	)	)	PUNCT
ijtc-1105	337	6	,	,	PUNCT
ijtc-1105	337	7	2953–2968	2953–2968	NUM
ijtc-1105	337	8	.	.	PUNCT
ijtc-1105	338	1	https://doi.org/10.1080/00036840903299797	https://doi.org/10.1080/00036840903299797	PROPN
ijtc-1105	338	2	zhang	zhang	PROPN
ijtc-1105	338	3	,	,	PUNCT
ijtc-1105	338	4	x.	x.	PROPN
ijtc-1105	338	5	b.	b.	PROPN
ijtc-1105	338	6	,	,	PUNCT
ijtc-1105	338	7	duc	duc	PROPN
ijtc-1105	338	8	,	,	PUNCT
ijtc-1105	338	9	t.	t.	PROPN
ijtc-1105	338	10	p.	p.	PROPN
ijtc-1105	338	11	,	,	PUNCT
ijtc-1105	338	12	burgos	burgos	PROPN
ijtc-1105	338	13	mutuc	mutuc	PROPN
ijtc-1105	338	14	,	,	PUNCT
ijtc-1105	338	15	e.	e.	PROPN
ijtc-1105	338	16	,	,	PUNCT
ijtc-1105	338	17	&	&	CCONJ
ijtc-1105	338	18	tsai	tsai	PROPN
ijtc-1105	338	19	,	,	PUNCT
ijtc-1105	338	20	f.	f.	PROPN
ijtc-1105	338	21	s.	s.	PROPN
ijtc-1105	338	22	(	(	PUNCT
ijtc-1105	338	23	2021	2021	NUM
ijtc-1105	338	24	)	)	PUNCT
ijtc-1105	338	25	.	.	PUNCT
ijtc-1105	339	1	intellectual	intellectual	ADJ
ijtc-1105	339	2	capital	capital	NOUN
ijtc-1105	339	3	and	and	CCONJ
ijtc-1105	339	4	financial	financial	ADJ
ijtc-1105	339	5	performance	performance	NOUN
ijtc-1105	339	6	:	:	PUNCT
ijtc-1105	339	7	comparison	comparison	NOUN
ijtc-1105	339	8	with	with	ADP
ijtc-1105	339	9	financial	financial	ADJ
ijtc-1105	339	10	and	and	CCONJ
ijtc-1105	339	11	pharmaceutical	pharmaceutical	NOUN
ijtc-1105	339	12	industries	industry	NOUN
ijtc-1105	339	13	in	in	ADP
ijtc-1105	339	14	vietnam	vietnam	PROPN
ijtc-1105	339	15	.	.	PUNCT
ijtc-1105	340	1	frontiers	frontier	NOUN
ijtc-1105	340	2	in	in	ADP
ijtc-1105	340	3	psychology	psychology	NOUN
ijtc-1105	340	4	,	,	PUNCT
ijtc-1105	340	5	12	12	NUM
ijtc-1105	340	6	.	.	PUNCT
ijtc-1105	341	1	https://doi.org/10.3389/fpsyg.2021.595615	https://doi.org/10.3389/fpsyg.2021.595615	PROPN
ijtc-1105	341	2	zhao	zhao	PROPN
ijtc-1105	341	3	,	,	PUNCT
ijtc-1105	341	4	m.	m.	NOUN
ijtc-1105	341	5	,	,	PUNCT
ijtc-1105	341	6	&	&	CCONJ
ijtc-1105	341	7	stank	stank	NOUN
ijtc-1105	341	8	,	,	PUNCT
ijtc-1105	341	9	t.	t.	PROPN
ijtc-1105	341	10	p.	p.	PROPN
ijtc-1105	341	11	(	(	PUNCT
ijtc-1105	341	12	2003	2003	NUM
ijtc-1105	341	13	)	)	PUNCT
ijtc-1105	341	14	.	.	PUNCT
ijtc-1105	342	1	interactions	interaction	NOUN
ijtc-1105	342	2	between	between	ADP
ijtc-1105	342	3	operational	operational	ADJ
ijtc-1105	342	4	and	and	CCONJ
ijtc-1105	342	5	relational	relational	ADJ
ijtc-1105	342	6	capabilities	capability	NOUN
ijtc-1105	342	7	in	in	ADP
ijtc-1105	342	8	fast	fast	ADJ
ijtc-1105	342	9	food	food	NOUN
ijtc-1105	342	10	service	service	NOUN
ijtc-1105	342	11	delivery	delivery	NOUN
ijtc-1105	342	12	.	.	PUNCT
ijtc-1105	343	1	transportation	transportation	NOUN
ijtc-1105	343	2	research	research	NOUN
ijtc-1105	343	3	,	,	PUNCT
ijtc-1105	343	4	161–173	161–173	NUM
ijtc-1105	343	5	.	.	PUNCT
ijtc-1105	344	1	www.elsevier.com/locate/tre	www.elsevier.com/locate/tre	PROPN
ijtc-1105	344	2	zhou	zhou	PROPN
ijtc-1105	344	3	,	,	PUNCT
ijtc-1105	344	4	l.	l.	PROPN
ijtc-1105	344	5	l.	l.	PROPN
ijtc-1105	344	6	,	,	PUNCT
ijtc-1105	344	7	ayegba	ayegba	PROPN
ijtc-1105	344	8	,	,	PUNCT
ijtc-1105	344	9	j.	j.	PROPN
ijtc-1105	344	10	o.	o.	PROPN
ijtc-1105	344	11	,	,	PUNCT
ijtc-1105	344	12	ayegba	ayegba	PROPN
ijtc-1105	344	13	,	,	PUNCT
ijtc-1105	344	14	e.	e.	PROPN
ijtc-1105	344	15	o.	o.	PROPN
ijtc-1105	344	16	,	,	PUNCT
ijtc-1105	344	17	ayegba	ayegba	PROPN
ijtc-1105	344	18	,	,	PUNCT
ijtc-1105	344	19	p.	p.	NOUN
ijtc-1105	344	20	m.	m.	NOUN
ijtc-1105	344	21	,	,	PUNCT
ijtc-1105	344	22	&	&	CCONJ
ijtc-1105	344	23	jie	jie	PROPN
ijtc-1105	344	24	,	,	PUNCT
ijtc-1105	344	25	z.	z.	PROPN
ijtc-1105	344	26	x.	x.	PROPN
ijtc-1105	344	27	(	(	PUNCT
ijtc-1105	344	28	2021	2021	NUM
ijtc-1105	344	29	)	)	PUNCT
ijtc-1105	344	30	.	.	PUNCT
ijtc-1105	345	1	impact	impact	NOUN
ijtc-1105	345	2	of	of	ADP
ijtc-1105	345	3	dynamic	dynamic	ADJ
ijtc-1105	345	4	capacities	capacity	NOUN
ijtc-1105	345	5	on	on	ADP
ijtc-1105	345	6	the	the	DET
ijtc-1105	345	7	performance	performance	NOUN
ijtc-1105	345	8	of	of	ADP
ijtc-1105	345	9	food	food	NOUN
ijtc-1105	345	10	and	and	CCONJ
ijtc-1105	345	11	beverage	beverage	NOUN
ijtc-1105	345	12	enterprises	enterprise	NOUN
ijtc-1105	345	13	in	in	ADP
ijtc-1105	345	14	lagos	lagos	PROPN
ijtc-1105	345	15	,	,	PUNCT
ijtc-1105	345	16	nigeria	nigeria	PROPN
ijtc-1105	345	17	.	.	PUNCT
ijtc-1105	346	1	journal	journal	PROPN
ijtc-1105	346	2	of	of	ADP
ijtc-1105	346	3	innovation	innovation	NOUN
ijtc-1105	346	4	and	and	CCONJ
ijtc-1105	346	5	entrepreneurship	entrepreneurship	NOUN
ijtc-1105	346	6	,	,	PUNCT
ijtc-1105	346	7	10(1	10(1	NUM
ijtc-1105	346	8	)	)	PUNCT
ijtc-1105	346	9	.	.	PUNCT
ijtc-1105	347	1	https://doi.org/10.1186/s13731-021-00169-1	https://doi.org/10.1186/s13731-021-00169-1	ADV
ijtc-1105	347	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV