id	sid	eid	entity	type
abr-104	1	1	uafs abr journal vol	PERSON
abr-104	1	2	4	CARDINAL
abr-104	1	3	2013	DATE
abr-104	2	1	4	CARDINAL
abr-104	2	2	1	CARDINAL
abr-104	2	3	77-86	DATE
abr-104	2	4	john morgan	PERSON
abr-104	2	5	winona state university	ORG
abr-104	2	6	frederic	ORG
abr-104	2	7	winona state university	ORG
abr-104	2	8	2011	DATE
abr-104	3	1	2011	DATE
abr-104	4	1	three	CARDINAL
abr-104	9	1	u.s.	GPE
abr-104	10	1	recent years	DATE
abr-104	12	1	bennett	PERSON
abr-104	12	2	lucchesi	PERSON
abr-104	12	3	2010	DATE
abr-104	13	1	the u.s. department of education	ORG
abr-104	13	2	three decades	DATE
abr-104	13	3	america	GPE
abr-104	16	1	multiple geographic	ORG
abr-104	18	1	katz	PERSON
abr-104	18	2	2012	DATE
abr-104	18	3	u. s. department of education	ORG
abr-104	19	1	1	CARDINAL
abr-104	19	2	100	CARDINAL
abr-104	19	3	1970	DATE
abr-104	19	4	2	CARDINAL
abr-104	19	5	approximately 11.5 percent	PERCENT
abr-104	19	6	u.s.	GPE
abr-104	19	7	3	CARDINAL
abr-104	19	8	approximately 5 percent	PERCENT
abr-104	19	9	almost 12 percent	PERCENT
abr-104	19	10	u.s.	GPE
abr-104	19	11	4	CARDINAL
abr-104	19	12	nearly 90 percent	PERCENT
abr-104	19	13	78	CARDINAL
abr-104	19	14	2013	DATE
abr-104	19	15	4	CARDINAL
abr-104	19	16	1	CARDINAL
abr-104	19	17	77-86	DATE
abr-104	19	18	the past decade	DATE
abr-104	20	1	2010	DATE
abr-104	20	2	u.s.	GPE
abr-104	20	3	gao	ORG
abr-104	20	4	congress	ORG
abr-104	21	1	gao	PERSON
abr-104	21	2	2010	DATE
abr-104	21	3	u.s.	GPE
abr-104	21	4	2010	DATE
abr-104	22	1	2011	DATE
abr-104	24	1	deming, goldin	ORG
abr-104	24	2	katz	PERSON
abr-104	24	3	2012	DATE
abr-104	24	4	pell	PERSON
abr-104	24	5	stafford	PERSON
abr-104	24	6	approximately 75 percent	PERCENT
abr-104	25	1	2008-2009	DATE
abr-104	25	2	87 percent	PERCENT
abr-104	25	3	2011	DATE
abr-104	26	1	approximately 24 percent	PERCENT
abr-104	26	2	26 percent	PERCENT
abr-104	26	3	only 11.5 percent	PERCENT
abr-104	26	4	goldin	PERSON
abr-104	26	5	katz	ORG
abr-104	26	6	2012	DATE
abr-104	27	1	2012	DATE
abr-104	27	2	the u.s. department of education	ORG
abr-104	27	3	nearly 23 percent	PERCENT
abr-104	28	1	nearly three	CARDINAL
abr-104	28	2	u.s. department of education	ORG
abr-104	28	3	2012	DATE
abr-104	30	1	only 22 percent	PERCENT
abr-104	30	2	55 percent	PERCENT
abr-104	30	3	2011	DATE
abr-104	31	1	2011	DATE
abr-104	32	1	clark, 2011	ORG
abr-104	33	1	gao	PERSON
abr-104	33	2	u.s.	GPE
abr-104	33	3	2010	DATE
abr-104	35	1	clark, 2011	ORG
abr-104	37	1	33,050	MONEY
abr-104	37	2	nearly 50 percent	PERCENT
abr-104	37	3	clark, 2011	ORG
abr-104	39	1	2012	DATE
abr-104	40	1	2012	DATE
abr-104	41	1	79	CARDINAL
abr-104	41	2	2013	DATE
abr-104	41	3	4	CARDINAL
abr-104	41	4	1	CARDINAL
abr-104	41	5	77-86	DATE
abr-104	41	6	december 2011	DATE
abr-104	41	7	gao	PERSON
abr-104	41	8	congress	ORG
abr-104	41	9	2011	DATE
abr-104	42	1	ten	CARDINAL
abr-104	43	1	2011	DATE
abr-104	43	2	gao	PERSON
abr-104	43	3	2011	DATE
abr-104	43	4	u.s.	GPE
abr-104	44	1	2011	DATE
abr-104	44	2	gao	PERSON
abr-104	44	3	1	CARDINAL
abr-104	44	4	only 3 percent	PERCENT
abr-104	44	5	a full 49 percent	PERCENT
abr-104	44	6	2	CARDINAL
abr-104	44	7	annual	DATE
abr-104	44	8	3	CARDINAL
abr-104	44	9	4	CARDINAL
abr-104	44	10	5	CARDINAL
abr-104	44	11	nine	CARDINAL
abr-104	44	12	ten	CARDINAL
abr-104	48	1	the u.s. department of education	ORG
abr-104	49	1	2011	DATE
abr-104	49	2	2011	DATE
abr-104	50	1	two	CARDINAL
abr-104	51	1	first	ORDINAL
abr-104	51	2	at least 35 percent	PERCENT
abr-104	52	1	second	ORDINAL
abr-104	52	2	annual	DATE
abr-104	52	3	30 percent	PERCENT
abr-104	52	4	annual	DATE
abr-104	52	5	12 percent	PERCENT
abr-104	54	1	less than a month	DATE
abr-104	54	2	u.s.	GPE
abr-104	54	3	washington	GPE
abr-104	54	4	d.c.	GPE
abr-104	54	5	35 percent	PERCENT
abr-104	54	6	2012	DATE
abr-104	55	1	the u.s. department of education	ORG
abr-104	56	1	three	CARDINAL
abr-104	58	1	first	ORDINAL
abr-104	58	2	three	CARDINAL
abr-104	62	1	80	CARDINAL
abr-104	62	2	2013	DATE
abr-104	62	3	4	CARDINAL
abr-104	62	4	1	CARDINAL
abr-104	62	5	77-86	DATE
abr-104	62	6	51	CARDINAL
abr-104	62	7	u.s.	GPE
abr-104	63	1	10	CARDINAL
abr-104	63	2	gao	PERSON
abr-104	63	3	december 2011	DATE
abr-104	63	4	gao	PERSON
abr-104	63	5	congress	ORG
abr-104	63	6	2011	DATE
abr-104	65	1	each year	DATE
abr-104	65	2	the national association of state	ORG
abr-104	66	1	nasba data	ORG
abr-104	66	2	america	GPE
abr-104	67	1	nasba data	ORG
abr-104	67	2	fewer than 5	CARDINAL
abr-104	69	1	95%	PERCENT
abr-104	69	2	2011	DATE
abr-104	70	1	the american institute of certified public accountants	ORG
abr-104	70	2	aicpa	ORG
abr-104	71	1	aicpa	ORG
abr-104	72	1	fourteen hours	TIME
abr-104	78	1	first	ORDINAL
abr-104	80	1	second	ORDINAL
abr-104	80	2	psychometrics	ORG
abr-104	81	1	psychometricians	NORP
abr-104	83	1	third	ORDINAL
abr-104	85	1	aicpa	ORG
abr-104	85	2	2011i	DATE
abr-104	87	1	four	CARDINAL
abr-104	87	2	below 50%	PERCENT
abr-104	87	3	the past decade	DATE
abr-104	89	1	51	CARDINAL
abr-104	89	2	u.s.	GPE
abr-104	90	1	minnesota	GPE
abr-104	90	2	90 days	DATE
abr-104	90	3	24 semester hours	TIME
abr-104	90	4	24 semester hours	TIME
abr-104	92	1	the national association of state	ORG
abr-104	93	1	the american institute of certified public accountants	ORG
abr-104	94	1	aicpa	ORG
abr-104	95	1	1917	DATE
abr-104	95	2	81	CARDINAL
abr-104	95	3	2013	DATE
abr-104	96	1	4	CARDINAL
abr-104	96	2	1	CARDINAL
abr-104	96	3	77-86	DATE
abr-104	97	1	all united states	GPE
abr-104	98	1	nasba, aicpa	ORG
abr-104	98	2	thomson prometric	ORG
abr-104	98	3	2007	DATE
abr-104	101	1	tens of thousands	CARDINAL
abr-104	101	2	at many hundreds	CARDINAL
abr-104	101	3	annually	DATE
abr-104	102	1	three	CARDINAL
abr-104	102	2	three	CARDINAL
abr-104	103	1	three	CARDINAL
abr-104	104	1	two	CARDINAL
abr-104	105	1	first	ORDINAL
abr-104	105	2	2011	DATE
abr-104	105	3	the u.s. department of education listing	ORG
abr-104	105	4	about all four year	DATE
abr-104	105	5	the united states	GPE
abr-104	106	1	1	CARDINAL
abr-104	107	1	second	ORDINAL
abr-104	107	2	first	ORDINAL
abr-104	107	3	2011	DATE
abr-104	107	4	2012	DATE
abr-104	108	1	annually	DATE
abr-104	109	1	u.s.	GPE
abr-104	109	2	fewer than 5	CARDINAL
abr-104	109	3	a calendar year	DATE
abr-104	110	1	905 four year	DATE
abr-104	110	2	u.s.	GPE
abr-104	110	3	u.s.	GPE
abr-104	110	4	at least 5	CARDINAL
abr-104	110	5	2011	DATE
abr-104	111	1	905	CARDINAL
abr-104	111	2	2011	DATE
abr-104	112	1	one	CARDINAL
abr-104	112	2	three	CARDINAL
abr-104	113	1	2011-2012	DATE
abr-104	114	1	1	CARDINAL
abr-104	114	2	2	DATE
abr-104	114	3	3	CARDINAL
abr-104	115	1	1	CARDINAL
abr-104	115	2	15,000	CARDINAL
abr-104	115	3	13	CARDINAL
abr-104	115	4	10,001	CARDINAL
abr-104	115	5	15,000	CARDINAL
abr-104	115	6	2 5,001	CARDINAL
abr-104	115	7	10,000	CARDINAL
abr-104	115	8	199	MONEY
abr-104	115	9	3	CARDINAL
abr-104	115	10	5,000	CARDINAL
abr-104	115	11	373 12	CARDINAL
abr-104	115	12	905 100.0%	PERCENT
abr-104	115	13	419 46.3%	PERCENT
abr-104	115	14	465 51.4%	PERCENT
abr-104	115	15	21 2.3%	PERCENT
abr-104	115	16	2011	DATE
abr-104	115	17	appendix d”(nasba	PERSON
abr-104	115	18	2012	DATE
abr-104	115	19	u.s.	GPE
abr-104	115	20	institute for education sciences	ORG
abr-104	115	21	2011	DATE
abr-104	116	1	82	CARDINAL
abr-104	116	2	2013	DATE
abr-104	116	3	4	CARDINAL
abr-104	116	4	1	CARDINAL
abr-104	116	5	77-86	DATE
abr-104	116	6	2	CARDINAL
abr-104	116	7	15,000 3,949,289	MONEY
abr-104	116	8	285,536	CARDINAL
abr-104	116	9	15,000	CARDINAL
abr-104	116	10	1,008,442	CARDINAL
abr-104	116	11	24,835	CARDINAL
abr-104	116	12	10,000	CARDINAL
abr-104	116	13	943,456	CARDINAL
abr-104	116	14	450,666	CARDINAL
abr-104	116	15	5,000	CARDINAL
abr-104	116	16	236,771	CARDINAL
abr-104	116	17	33,645	CARDINAL
abr-104	116	18	7,692,852 100%	PERCENT
abr-104	116	19	71.4%	PERCENT
abr-104	116	20	1,763,102 22.9%	PERCENT
abr-104	116	21	438,824 5.7%	PERCENT
abr-104	116	22	2011	DATE
abr-104	116	23	appendix d”(nasba	PERSON
abr-104	116	24	2012	DATE
abr-104	116	25	u.s.	GPE
abr-104	116	26	institute for education sciences	ORG
abr-104	116	27	2011	DATE
abr-104	117	1	3	CARDINAL
abr-104	117	2	15,000	CARDINAL
abr-104	117	3	530 10,001	CARDINAL
abr-104	117	4	15,000	CARDINAL
abr-104	117	5	59 5,001	CARDINAL
abr-104	117	6	10,000	CARDINAL
abr-104	117	7	46	CARDINAL
abr-104	117	8	5,000	CARDINAL
abr-104	117	9	14,571	MONEY
abr-104	117	10	1,551	CARDINAL
abr-104	117	11	12,665	CARDINAL
abr-104	117	12	355	CARDINAL
abr-104	117	13	77,889 100%	PERCENT
abr-104	117	14	53,592 68.8%	PERCENT
abr-104	117	15	23,307 29.9%	PERCENT
abr-104	117	16	1.3%	PERCENT
abr-104	117	17	2011	DATE
abr-104	117	18	appendix d”(nasba	PERSON
abr-104	117	19	2012	DATE
abr-104	117	20	u.s.	GPE
abr-104	117	21	institute for education sciences	ORG
abr-104	117	22	2011	DATE
abr-104	118	1	1	CARDINAL
abr-104	118	2	only 21	CARDINAL
abr-104	118	3	905	CARDINAL
abr-104	118	4	2.3%	PERCENT
abr-104	119	1	21	CARDINAL
abr-104	119	2	kaplan university	ORG
abr-104	119	3	strayer college	ORG
abr-104	119	4	university of phoenix, grand canyon university	ORG
abr-104	119	5	devry university	ORG
abr-104	121	1	approximately 600	CARDINAL
abr-104	121	2	only 21	CARDINAL
abr-104	121	3	600	CARDINAL
abr-104	121	4	5	CARDINAL
abr-104	121	5	2011	DATE
abr-104	122	1	zero	CARDINAL
abr-104	122	2	2011	DATE
abr-104	124	1	itt institute of technology	ORG
abr-104	124	2	38	CARDINAL
abr-104	124	3	more than 80,000	CARDINAL
abr-104	125	1	itt institute of technology	ORG
abr-104	126	1	itt institute of technology	ORG
abr-104	126	2	5	CARDINAL
abr-104	126	3	2011	DATE
abr-104	127	1	ashford university	ORG
abr-104	127	2	67,000	CARDINAL
abr-104	127	3	5	CARDINAL
abr-104	128	1	zero	CARDINAL
abr-104	128	2	only 21	CARDINAL
abr-104	128	3	approximately 600	CARDINAL
abr-104	129	1	2	CARDINAL
abr-104	129	2	5.7%	PERCENT
abr-104	129	3	905	CARDINAL
abr-104	129	4	only 1.3%	PERCENT
abr-104	129	5	2011	DATE
abr-104	131	1	68.8%	PERCENT
abr-104	131	2	2011	DATE
abr-104	132	1	29.9%	PERCENT
abr-104	132	2	2011	DATE
abr-104	133	1	83	CARDINAL
abr-104	133	2	2013	DATE
abr-104	133	3	4	CARDINAL
abr-104	133	4	1	CARDINAL
abr-104	133	5	77	CARDINAL
abr-104	133	6	only 1.3%	PERCENT
abr-104	133	7	2011	DATE
abr-104	133	8	approximately 12%	PERCENT
abr-104	133	9	u.s.	GPE
abr-104	133	10	katz	ORG
abr-104	133	11	2012	DATE
abr-104	134	1	three	CARDINAL
abr-104	135	1	one	CARDINAL
abr-104	135	2	anova	ORG
abr-104	136	1	anova	ORG
abr-104	136	2	two	CARDINAL
abr-104	137	1	anova	ORG
abr-104	138	1	three	CARDINAL
abr-104	139	1	anova	ORG
abr-104	139	2	2011	DATE
abr-104	139	3	77,889	CARDINAL
abr-104	139	4	905	CARDINAL
abr-104	139	5	one	CARDINAL
abr-104	139	6	three	CARDINAL
abr-104	140	1	4	CARDINAL
abr-104	140	2	one	CARDINAL
abr-104	140	3	anova	ORG
abr-104	141	1	905	CARDINAL
abr-104	142	1	three	CARDINAL
abr-104	143	1	5	CARDINAL
abr-104	143	2	three	CARDINAL
abr-104	144	1	6	CARDINAL
abr-104	144	2	two	CARDINAL
abr-104	145	1	4	CARDINAL
abr-104	145	2	anova	ORG
abr-104	145	3	77,889	CARDINAL
abr-104	146	1	678504.432	CARDINAL
abr-104	146	2	16613645.375	CARDINAL
abr-104	146	3	77886	DATE
abr-104	146	4	213.307	CARDINAL
abr-104	146	5	.001	CARDINAL
abr-104	146	6	5	CARDINAL
abr-104	147	1	53592	CARDINAL
abr-104	147	2	50.4 13.63929	PERCENT
abr-104	147	3	23307	CARDINAL
abr-104	147	4	48.4 16.72198	TIME
abr-104	147	5	990	CARDINAL
abr-104	147	6	24.8 11.33981	CARDINAL
abr-104	147	7	77889	DATE
abr-104	147	8	49.5 14.90010	QUANTITY
abr-104	147	9	6	CARDINAL
abr-104	148	1	2.00 25.66	CARDINAL
abr-104	148	2	.11460	ORG
abr-104	148	3	.000	CARDINAL
abr-104	148	4	.000	CARDINAL
abr-104	149	1	2.00 23.66	CARDINAL
abr-104	149	2	.11460	GPE
abr-104	150	1	.000	CARDINAL
abr-104	151	1	.000	CARDINAL
abr-104	152	1	26.58	CARDINAL
abr-104	152	2	24.59	CARDINAL
abr-104	152	3	.000	CARDINAL
abr-104	154	1	.000	CARDINAL
abr-104	155	1	84	CARDINAL
abr-104	155	2	morgan	ORG
abr-104	155	3	2013	DATE
abr-104	155	4	4	CARDINAL
abr-104	155	5	1	CARDINAL
abr-104	155	6	77-86	DATE
abr-104	155	7	5	CARDINAL
abr-104	155	8	50.4%	PERCENT
abr-104	155	9	48.4%	PERCENT
abr-104	156	1	two	CARDINAL
abr-104	156	2	only 24.8%	PERCENT
abr-104	157	1	approximately half	CARDINAL
abr-104	157	2	two	CARDINAL
abr-104	158	1	anova	ORG
abr-104	158	2	tens of thousands	CARDINAL
abr-104	159	1	two	CARDINAL
abr-104	160	1	first	ORDINAL
abr-104	160	2	2011	DATE
abr-104	160	3	9	CARDINAL
abr-104	160	4	10	CARDINAL
abr-104	160	5	u.s.	GPE
abr-104	160	6	2011	DATE
abr-104	162	1	roughly half	CARDINAL
abr-104	163	1	second	ORDINAL
abr-104	164	1	a full 12%	PERCENT
abr-104	164	2	u.s.	GPE
abr-104	164	3	katz	ORG
abr-104	164	4	2012	DATE
abr-104	165	1	only 1.3%	PERCENT
abr-104	165	2	2011	DATE
abr-104	165	3	3	CARDINAL
abr-104	166	1	only about six tenths	CARDINAL
abr-104	166	2	each year	DATE
abr-104	170	1	cramer	PERSON
abr-104	170	2	2005	DATE
abr-104	181	1	85	CARDINAL
abr-104	181	2	2013	DATE
abr-104	181	3	4	CARDINAL
abr-104	181	4	1	CARDINAL
abr-104	181	5	77	CARDINAL
abr-104	189	1	2011i	DATE
abr-104	194	1	computer_faqs_1.aspx bennett	PERSON
abr-104	194	2	d.	NORP
abr-104	194	3	lucchesi	GPE
abr-104	194	4	a., & vedder	ORG
abr-104	194	5	2010	DATE
abr-104	197	1	bryman	PERSON
abr-104	197	2	a., & cramer	ORG
abr-104	197	3	d. 2005	GPE
abr-104	198	1	12	CARDINAL
abr-104	198	2	13	DATE
abr-104	200	1	new york	GPE
abr-104	200	2	taylor	PERSON
abr-104	200	3	francis	PERSON
abr-104	201	1	s. 2012	PERSON
abr-104	203	1	national tax journal	ORG
abr-104	203	2	65(1	CARDINAL
abr-104	203	3	153-180	CARDINAL
abr-104	203	4	clark	PERSON
abr-104	203	5	j. 2011	ORG
abr-104	205	1	kiplinger	PERSON
abr-104	205	2	65(5	CARDINAL
abr-104	205	3	64	CARDINAL
abr-104	206	1	deming	PERSON
abr-104	206	2	d.	NORP
abr-104	206	3	goldin	GPE
abr-104	206	4	c., & katz	ORG
abr-104	206	5	l. 2012	PERSON
abr-104	207	1	26(1	CARDINAL
abr-104	207	2	139	CARDINAL
abr-104	209	1	2012	DATE
abr-104	211	1	u.s. news, co.	GPE
abr-104	211	2	http://www.usnews.com/education/blogs/student-loan-ranger/2012/07/11/gainful-employmentregulation-put-on-hold hechinger	PERSON
abr-104	211	3	j. 2011	ORG
abr-104	213	1	bloomberg businessweek	ORG
abr-104	213	2	4212	CARDINAL
abr-104	213	3	1819	DATE
abr-104	215	1	2012 & 2011	DATE
abr-104	217	1	nashville	GPE
abr-104	217	2	tn	GPE
abr-104	217	3	nasba, aicpa,	ORG
abr-104	218	1	2007	DATE
abr-104	219	1	i. nces.	PERSON
abr-104	220	1	2011	DATE
abr-104	221	1	institute of education sciences	ORG
abr-104	222	1	four year	DATE
abr-104	224	1	2012	DATE
abr-104	227	1	86	CARDINAL
abr-104	227	2	2013	DATE
abr-104	227	3	4	CARDINAL
abr-104	227	4	1	CARDINAL
abr-104	227	5	77-86	DATE
abr-104	227	6	u.s. department of education	ORG
abr-104	228	1	2012	DATE
abr-104	230	1	u. s. government accountability office	PERSON
abr-104	231	1	2011	DATE
abr-104	234	1	2010	DATE
abr-104	237	1	gao.gov/products/gao-10-948t.	PERSON
abr-104	239	1	17	CARDINAL
abr-104	240	1	john morgan	PERSON
abr-104	240	2	winona state university	ORG
abr-104	241	1	ph.d	ORG
abr-104	242	1	the university of nebraska-lincoln	ORG
abr-104	244	1	21 st century	DATE
abr-104	244	2	the journal of business	ORG
abr-104	245	1	frederic	ORG
abr-104	245	2	winona state university	ORG
abr-104	246	1	mbt	ORG
abr-104	246	2	the university of minnesota	ORG
abr-104	246	3	william	ORG
abr-104	246	4	mitchell college	ORG