id	sid	tid	token	lemma	pos
abr-104	1	1	uafs	uafs	PROPN
abr-104	1	2	abr	abr	PROPN
abr-104	1	3	journal	journal	PROPN
abr-104	1	4	vol	vol	NOUN
abr-104	1	5	4	4	NUM
abr-104	1	6	no	no	DET
abr-104	1	7	1	1	NUM
abr-104	1	8	2013.pdf	2013.pdf	NUM
abr-104	1	9	77	77	NUM
abr-104	1	10	morgan	morgan	NOUN
abr-104	1	11	and	and	CCONJ
abr-104	1	12	ihrke	ihrke	NOUN
abr-104	1	13	advances	advance	NOUN
abr-104	1	14	in	in	ADP
abr-104	1	15	business	business	NOUN
abr-104	1	16	research	research	NOUN
abr-104	1	17	2013	2013	NUM
abr-104	1	18	,	,	PUNCT
abr-104	1	19	vol	vol	NOUN
abr-104	1	20	.	.	PROPN
abr-104	2	1	4	4	NUM
abr-104	2	2	,	,	PUNCT
abr-104	2	3	no	no	INTJ
abr-104	2	4	.	.	NOUN
abr-104	2	5	1	1	NUM
abr-104	2	6	,	,	PUNCT
abr-104	2	7	77	77	NUM
abr-104	2	8	-	-	SYM
abr-104	2	9	86	86	NUM
abr-104	2	10	for	for	ADP
abr-104	2	11	-	-	PUNCT
abr-104	2	12	profit	profit	NOUN
abr-104	2	13	higher	high	ADJ
abr-104	2	14	education	education	NOUN
abr-104	2	15	and	and	CCONJ
abr-104	2	16	cpa	cpa	PROPN
abr-104	2	17	exam	exam	NOUN
abr-104	2	18	success	success	NOUN
abr-104	2	19	rates	rate	NOUN
abr-104	2	20	:	:	PUNCT
abr-104	2	21	comparing	compare	VERB
abr-104	2	22	for	for	ADP
abr-104	2	23	-	-	PUNCT
abr-104	2	24	profit	profit	NOUN
abr-104	2	25	institutions	institution	NOUN
abr-104	2	26	with	with	ADP
abr-104	2	27	public	public	ADJ
abr-104	2	28	(	(	PUNCT
abr-104	2	29	state	state	NOUN
abr-104	2	30	)	)	PUNCT
abr-104	2	31	institutions	institution	NOUN
abr-104	2	32	and	and	CCONJ
abr-104	2	33	private	private	ADJ
abr-104	2	34	not	not	PART
abr-104	2	35	-	-	PUNCT
abr-104	2	36	for	for	ADP
abr-104	2	37	-	-	PUNCT
abr-104	2	38	profit	profit	NOUN
abr-104	2	39	institutions	institution	NOUN
abr-104	2	40	of	of	ADP
abr-104	2	41	higher	high	ADJ
abr-104	2	42	education	education	PROPN
abr-104	2	43	john	john	PROPN
abr-104	2	44	morgan	morgan	PROPN
abr-104	2	45	,	,	PUNCT
abr-104	2	46	winona	winona	PROPN
abr-104	2	47	state	state	PROPN
abr-104	2	48	university	university	PROPN
abr-104	2	49	frederic	frederic	PROPN
abr-104	2	50	ihrke	ihrke	PROPN
abr-104	2	51	,	,	PUNCT
abr-104	2	52	winona	winona	PROPN
abr-104	2	53	state	state	PROPN
abr-104	2	54	university	university	PROPN
abr-104	2	55	public	public	ADJ
abr-104	2	56	perceptions	perception	NOUN
abr-104	2	57	about	about	ADP
abr-104	2	58	the	the	DET
abr-104	2	59	quality	quality	NOUN
abr-104	2	60	of	of	ADP
abr-104	2	61	business	business	NOUN
abr-104	2	62	education	education	NOUN
abr-104	2	63	received	receive	VERB
abr-104	2	64	at	at	ADP
abr-104	2	65	commercial	commercial	ADJ
abr-104	2	66	(	(	PUNCT
abr-104	2	67	for	for	ADP
abr-104	2	68	-	-	PUNCT
abr-104	2	69	profit	profit	NOUN
abr-104	2	70	)	)	PUNCT
abr-104	2	71	universities	university	NOUN
abr-104	2	72	,	,	PUNCT
abr-104	2	73	relative	relative	ADJ
abr-104	2	74	to	to	ADP
abr-104	2	75	the	the	DET
abr-104	2	76	quality	quality	NOUN
abr-104	2	77	of	of	ADP
abr-104	2	78	business	business	NOUN
abr-104	2	79	education	education	NOUN
abr-104	2	80	received	receive	VERB
abr-104	2	81	at	at	ADP
abr-104	2	82	publicly	publicly	ADV
abr-104	2	83	supported	support	VERB
abr-104	2	84	state	state	NOUN
abr-104	2	85	universities	university	NOUN
abr-104	2	86	and	and	CCONJ
abr-104	2	87	private	private	ADJ
abr-104	2	88	not	not	PART
abr-104	2	89	-	-	PUNCT
abr-104	2	90	for	for	ADP
abr-104	2	91	-	-	PUNCT
abr-104	2	92	profit	profit	NOUN
abr-104	2	93	universities	university	NOUN
abr-104	2	94	are	be	AUX
abr-104	2	95	mixed	mixed	ADJ
abr-104	2	96	and	and	CCONJ
abr-104	2	97	somewhat	somewhat	ADV
abr-104	2	98	controversial	controversial	ADJ
abr-104	2	99	(	(	PUNCT
abr-104	2	100	verschoor	verschoor	NOUN
abr-104	2	101	,	,	PUNCT
abr-104	2	102	2011	2011	NUM
abr-104	2	103	)	)	PUNCT
abr-104	2	104	.	.	PUNCT
abr-104	3	1	relatively	relatively	ADV
abr-104	3	2	little	little	ADJ
abr-104	3	3	information	information	NOUN
abr-104	3	4	exists	exist	VERB
abr-104	3	5	concerning	concern	VERB
abr-104	3	6	the	the	DET
abr-104	3	7	quality	quality	NOUN
abr-104	3	8	of	of	ADP
abr-104	3	9	education	education	NOUN
abr-104	3	10	received	receive	VERB
abr-104	3	11	with	with	ADP
abr-104	3	12	a	a	DET
abr-104	3	13	bachelor	bachelor	NOUN
abr-104	3	14	’s	’s	PART
abr-104	3	15	degree	degree	NOUN
abr-104	3	16	from	from	ADP
abr-104	3	17	a	a	DET
abr-104	3	18	commercial	commercial	ADJ
abr-104	3	19	university	university	NOUN
abr-104	3	20	(	(	PUNCT
abr-104	3	21	u.	u.	PROPN
abr-104	3	22	s.	s.	PROPN
abr-104	3	23	government	government	PROPN
abr-104	3	24	accountability	accountability	NOUN
abr-104	3	25	office	office	NOUN
abr-104	3	26	,	,	PUNCT
abr-104	3	27	2011	2011	NUM
abr-104	3	28	)	)	PUNCT
abr-104	3	29	.	.	PUNCT
abr-104	4	1	this	this	DET
abr-104	4	2	research	research	NOUN
abr-104	4	3	compares	compare	VERB
abr-104	4	4	average	average	ADJ
abr-104	4	5	cpa	cpa	NOUN
abr-104	4	6	exam	exam	NOUN
abr-104	4	7	pass	pass	NOUN
abr-104	4	8	rates	rate	NOUN
abr-104	4	9	of	of	ADP
abr-104	4	10	graduates	graduate	NOUN
abr-104	4	11	from	from	ADP
abr-104	4	12	three	three	NUM
abr-104	4	13	types	type	NOUN
abr-104	4	14	of	of	ADP
abr-104	4	15	higher	high	ADJ
abr-104	4	16	education	education	NOUN
abr-104	4	17	institutions	institution	NOUN
abr-104	4	18	:	:	PUNCT
abr-104	4	19	for	for	ADP
abr-104	4	20	-	-	PUNCT
abr-104	4	21	profit	profit	NOUN
abr-104	4	22	universities	university	NOUN
abr-104	4	23	,	,	PUNCT
abr-104	4	24	state	state	NOUN
abr-104	4	25	sponsored	sponsor	VERB
abr-104	4	26	public	public	ADJ
abr-104	4	27	universities	university	NOUN
abr-104	4	28	,	,	PUNCT
abr-104	4	29	and	and	CCONJ
abr-104	4	30	private	private	ADJ
abr-104	4	31	not	not	PART
abr-104	4	32	-	-	PUNCT
abr-104	4	33	for	for	ADP
abr-104	4	34	profit	profit	NOUN
abr-104	4	35	universities	university	NOUN
abr-104	4	36	.	.	PUNCT
abr-104	5	1	comparing	compare	VERB
abr-104	5	2	average	average	ADJ
abr-104	5	3	cpa	cpa	NOUN
abr-104	5	4	exam	exam	NOUN
abr-104	5	5	pass	pass	NOUN
abr-104	5	6	rates	rate	NOUN
abr-104	5	7	of	of	ADP
abr-104	5	8	graduates	graduate	NOUN
abr-104	5	9	of	of	ADP
abr-104	5	10	each	each	DET
abr-104	5	11	type	type	NOUN
abr-104	5	12	of	of	ADP
abr-104	5	13	university	university	NOUN
abr-104	5	14	is	be	AUX
abr-104	5	15	one	one	NUM
abr-104	5	16	means	mean	NOUN
abr-104	5	17	to	to	PART
abr-104	5	18	assess	assess	VERB
abr-104	5	19	the	the	DET
abr-104	5	20	quality	quality	NOUN
abr-104	5	21	of	of	ADP
abr-104	5	22	accounting	accounting	NOUN
abr-104	5	23	education	education	NOUN
abr-104	5	24	provided	provide	VERB
abr-104	5	25	by	by	ADP
abr-104	5	26	each	each	DET
abr-104	5	27	type	type	NOUN
abr-104	5	28	of	of	ADP
abr-104	5	29	university	university	NOUN
abr-104	5	30	.	.	PUNCT
abr-104	6	1	our	our	PRON
abr-104	6	2	findings	finding	NOUN
abr-104	6	3	indicate	indicate	VERB
abr-104	6	4	the	the	DET
abr-104	6	5	average	average	ADJ
abr-104	6	6	cpa	cpa	NOUN
abr-104	6	7	exam	exam	NOUN
abr-104	6	8	pass	pass	NOUN
abr-104	6	9	rates	rate	NOUN
abr-104	6	10	of	of	ADP
abr-104	6	11	candidates	candidate	NOUN
abr-104	6	12	completing	complete	VERB
abr-104	6	13	their	their	PRON
abr-104	6	14	accounting	accounting	NOUN
abr-104	6	15	educations	education	NOUN
abr-104	6	16	at	at	ADP
abr-104	6	17	commercial	commercial	ADJ
abr-104	6	18	for	for	ADP
abr-104	6	19	-	-	PUNCT
abr-104	6	20	profit	profit	NOUN
abr-104	6	21	universities	university	NOUN
abr-104	6	22	are	be	AUX
abr-104	6	23	strikingly	strikingly	ADV
abr-104	6	24	lower	low	ADJ
abr-104	6	25	than	than	ADP
abr-104	6	26	those	those	PRON
abr-104	6	27	of	of	ADP
abr-104	6	28	candidates	candidate	NOUN
abr-104	6	29	completing	complete	VERB
abr-104	6	30	their	their	PRON
abr-104	6	31	accounting	accounting	NOUN
abr-104	6	32	educations	education	NOUN
abr-104	6	33	at	at	ADP
abr-104	6	34	either	either	CCONJ
abr-104	6	35	publicly	publicly	ADV
abr-104	6	36	supported	support	VERB
abr-104	6	37	state	state	NOUN
abr-104	6	38	schools	school	NOUN
abr-104	6	39	or	or	CCONJ
abr-104	6	40	at	at	ADP
abr-104	6	41	private	private	ADJ
abr-104	6	42	not	not	PART
abr-104	6	43	-	-	PUNCT
abr-104	6	44	for	for	ADP
abr-104	6	45	-	-	PUNCT
abr-104	6	46	profit	profit	NOUN
abr-104	6	47	universities	university	NOUN
abr-104	6	48	.	.	PUNCT
abr-104	7	1	in	in	ADP
abr-104	7	2	addition	addition	NOUN
abr-104	7	3	we	we	PRON
abr-104	7	4	find	find	VERB
abr-104	7	5	that	that	SCONJ
abr-104	7	6	a	a	DET
abr-104	7	7	much	much	ADV
abr-104	7	8	lower	low	ADJ
abr-104	7	9	fraction	fraction	NOUN
abr-104	7	10	of	of	ADP
abr-104	7	11	graduates	graduate	NOUN
abr-104	7	12	from	from	ADP
abr-104	7	13	commercial	commercial	ADJ
abr-104	7	14	universities	university	NOUN
abr-104	7	15	sit	sit	VERB
abr-104	7	16	for	for	ADP
abr-104	7	17	the	the	DET
abr-104	7	18	cpa	cpa	NOUN
abr-104	7	19	exam	exam	NOUN
abr-104	7	20	compared	compare	VERB
abr-104	7	21	to	to	PART
abr-104	7	22	publicly	publicly	ADV
abr-104	7	23	supported	support	VERB
abr-104	7	24	state	state	NOUN
abr-104	7	25	universities	university	NOUN
abr-104	7	26	and	and	CCONJ
abr-104	7	27	private	private	ADJ
abr-104	7	28	not	not	PART
abr-104	7	29	-	-	PUNCT
abr-104	7	30	for	for	ADP
abr-104	7	31	-	-	PUNCT
abr-104	7	32	profit	profit	NOUN
abr-104	7	33	universities	university	NOUN
abr-104	7	34	.	.	PUNCT
abr-104	8	1	together	together	ADV
abr-104	8	2	these	these	DET
abr-104	8	3	empirical	empirical	ADJ
abr-104	8	4	data	datum	NOUN
abr-104	8	5	suggest	suggest	VERB
abr-104	8	6	if	if	SCONJ
abr-104	8	7	passing	pass	VERB
abr-104	8	8	the	the	DET
abr-104	8	9	cpa	cpa	NOUN
abr-104	8	10	exam	exam	NOUN
abr-104	8	11	is	be	AUX
abr-104	8	12	a	a	DET
abr-104	8	13	goal	goal	NOUN
abr-104	8	14	,	,	PUNCT
abr-104	8	15	then	then	ADV
abr-104	8	16	the	the	DET
abr-104	8	17	educational	educational	ADJ
abr-104	8	18	path	path	NOUN
abr-104	8	19	of	of	ADP
abr-104	8	20	commercial	commercial	ADJ
abr-104	8	21	for	for	ADP
abr-104	8	22	-	-	PUNCT
abr-104	8	23	profit	profit	NOUN
abr-104	8	24	accounting	accounting	NOUN
abr-104	8	25	education	education	NOUN
abr-104	8	26	may	may	AUX
abr-104	8	27	not	not	PART
abr-104	8	28	be	be	AUX
abr-104	8	29	optimal	optimal	ADJ
abr-104	8	30	.	.	PUNCT
abr-104	9	1	an	an	DET
abr-104	9	2	increasingly	increasingly	ADV
abr-104	9	3	visible	visible	ADJ
abr-104	9	4	and	and	CCONJ
abr-104	9	5	fast	fast	ADJ
abr-104	9	6	growing	grow	VERB
abr-104	9	7	segment	segment	NOUN
abr-104	9	8	of	of	ADP
abr-104	9	9	the	the	DET
abr-104	9	10	u.s	u.s	PROPN
abr-104	9	11	.	.	PROPN
abr-104	9	12	higher	high	ADJ
abr-104	9	13	education	education	NOUN
abr-104	9	14	market	market	NOUN
abr-104	9	15	is	be	AUX
abr-104	9	16	private	private	ADJ
abr-104	9	17	forprofit	forprofit	X
abr-104	9	18	higher	high	ADJ
abr-104	9	19	education	education	NOUN
abr-104	9	20	.	.	PUNCT
abr-104	10	1	in	in	ADP
abr-104	10	2	recent	recent	ADJ
abr-104	10	3	years	year	NOUN
abr-104	10	4	a	a	DET
abr-104	10	5	growing	grow	VERB
abr-104	10	6	fraction	fraction	NOUN
abr-104	10	7	of	of	ADP
abr-104	10	8	the	the	DET
abr-104	10	9	total	total	ADJ
abr-104	10	10	higher	high	ADJ
abr-104	10	11	education	education	NOUN
abr-104	10	12	market	market	NOUN
abr-104	10	13	is	be	AUX
abr-104	10	14	being	be	AUX
abr-104	10	15	served	serve	VERB
abr-104	10	16	by	by	ADP
abr-104	10	17	large	large	ADJ
abr-104	10	18	publicly	publicly	ADV
abr-104	10	19	owned	own	VERB
abr-104	10	20	commercial	commercial	ADJ
abr-104	10	21	organizations	organization	NOUN
abr-104	10	22	(	(	PUNCT
abr-104	10	23	corporations	corporation	NOUN
abr-104	10	24	)	)	PUNCT
abr-104	10	25	that	that	PRON
abr-104	10	26	actively	actively	ADV
abr-104	10	27	advertise	advertise	VERB
abr-104	10	28	various	various	ADJ
abr-104	10	29	business	business	NOUN
abr-104	10	30	and	and	CCONJ
abr-104	10	31	other	other	ADJ
abr-104	10	32	professional	professional	ADJ
abr-104	10	33	degree	degree	NOUN
abr-104	10	34	programs	program	NOUN
abr-104	10	35	on	on	ADP
abr-104	10	36	television	television	NOUN
abr-104	10	37	,	,	PUNCT
abr-104	10	38	the	the	DET
abr-104	10	39	internet	internet	NOUN
abr-104	10	40	,	,	PUNCT
abr-104	10	41	and	and	CCONJ
abr-104	10	42	elsewhere	elsewhere	ADV
abr-104	10	43	.	.	PUNCT
abr-104	11	1	because	because	SCONJ
abr-104	11	2	these	these	DET
abr-104	11	3	entities	entity	NOUN
abr-104	11	4	are	be	AUX
abr-104	11	5	commercial	commercial	ADJ
abr-104	11	6	concerns	concern	NOUN
abr-104	11	7	,	,	PUNCT
abr-104	11	8	a	a	DET
abr-104	11	9	key	key	ADJ
abr-104	11	10	motivating	motivating	NOUN
abr-104	11	11	factor	factor	NOUN
abr-104	11	12	in	in	ADP
abr-104	11	13	their	their	PRON
abr-104	11	14	administration	administration	NOUN
abr-104	11	15	is	be	AUX
abr-104	11	16	to	to	PART
abr-104	11	17	earn	earn	VERB
abr-104	11	18	profits	profit	NOUN
abr-104	11	19	for	for	ADP
abr-104	11	20	corporate	corporate	ADJ
abr-104	11	21	investors	investor	NOUN
abr-104	11	22	.	.	PUNCT
abr-104	12	1	and	and	CCONJ
abr-104	12	2	to	to	PART
abr-104	12	3	promote	promote	VERB
abr-104	12	4	the	the	DET
abr-104	12	5	larger	large	ADJ
abr-104	12	6	enrollments	enrollment	NOUN
abr-104	12	7	that	that	PRON
abr-104	12	8	lead	lead	VERB
abr-104	12	9	to	to	ADP
abr-104	12	10	larger	large	ADJ
abr-104	12	11	profits	profit	NOUN
abr-104	12	12	,	,	PUNCT
abr-104	12	13	commercial	commercial	ADJ
abr-104	12	14	educational	educational	ADJ
abr-104	12	15	institutions	institution	NOUN
abr-104	12	16	are	be	AUX
abr-104	12	17	known	know	VERB
abr-104	12	18	to	to	PART
abr-104	12	19	be	be	AUX
abr-104	12	20	aggressive	aggressive	ADJ
abr-104	12	21	in	in	ADP
abr-104	12	22	assisting	assist	VERB
abr-104	12	23	entering	enter	VERB
abr-104	12	24	students	student	NOUN
abr-104	12	25	to	to	PART
abr-104	12	26	obtain	obtain	VERB
abr-104	12	27	federal	federal	ADJ
abr-104	12	28	student	student	NOUN
abr-104	12	29	grants	grant	NOUN
abr-104	12	30	and	and	CCONJ
abr-104	12	31	federal	federal	ADJ
abr-104	12	32	student	student	NOUN
abr-104	12	33	loans	loan	NOUN
abr-104	12	34	in	in	ADP
abr-104	12	35	order	order	NOUN
abr-104	12	36	to	to	PART
abr-104	12	37	finance	finance	VERB
abr-104	12	38	their	their	PRON
abr-104	12	39	commercial	commercial	ADJ
abr-104	12	40	educations	education	NOUN
abr-104	12	41	(	(	PUNCT
abr-104	12	42	bennett	bennett	PROPN
abr-104	12	43	,	,	PUNCT
abr-104	12	44	lucchesi	lucchesi	NOUN
abr-104	12	45	,	,	PUNCT
abr-104	12	46	and	and	CCONJ
abr-104	12	47	vedder	vedder	NOUN
abr-104	12	48	,	,	PUNCT
abr-104	12	49	2010	2010	NUM
abr-104	12	50	)	)	PUNCT
abr-104	12	51	.	.	PUNCT
abr-104	13	1	the	the	DET
abr-104	13	2	u.s	u.s	PROPN
abr-104	13	3	.	.	PROPN
abr-104	13	4	department	department	PROPN
abr-104	13	5	of	of	ADP
abr-104	13	6	education	education	NOUN
abr-104	13	7	has	have	VERB
abr-104	13	8	for	for	ADP
abr-104	13	9	three	three	NUM
abr-104	13	10	decades	decade	NOUN
abr-104	13	11	collected	collect	VERB
abr-104	13	12	and	and	CCONJ
abr-104	13	13	reported	report	VERB
abr-104	13	14	data	datum	NOUN
abr-104	13	15	on	on	ADP
abr-104	13	16	higher	high	ADJ
abr-104	13	17	education	education	NOUN
abr-104	13	18	characteristics	characteristic	NOUN
abr-104	13	19	in	in	ADP
abr-104	13	20	america	america	PROPN
abr-104	13	21	.	.	PUNCT
abr-104	14	1	the	the	DET
abr-104	14	2	department	department	PROPN
abr-104	14	3	of	of	ADP
abr-104	14	4	education	education	NOUN
abr-104	14	5	tracks	track	VERB
abr-104	14	6	the	the	DET
abr-104	14	7	relative	relative	ADJ
abr-104	14	8	proportions	proportion	NOUN
abr-104	14	9	of	of	ADP
abr-104	14	10	students	student	NOUN
abr-104	14	11	receiving	receive	VERB
abr-104	14	12	higher	high	ADJ
abr-104	14	13	education	education	NOUN
abr-104	14	14	degrees	degree	NOUN
abr-104	14	15	from	from	ADP
abr-104	14	16	publicly	publicly	ADV
abr-104	14	17	supported	support	VERB
abr-104	14	18	state	state	NOUN
abr-104	14	19	institutions	institution	NOUN
abr-104	14	20	,	,	PUNCT
abr-104	14	21	private	private	ADJ
abr-104	14	22	not	not	PART
abr-104	14	23	-	-	PUNCT
abr-104	14	24	forprofit	forprofit	NOUN
abr-104	14	25	institutions	institution	NOUN
abr-104	14	26	,	,	PUNCT
abr-104	14	27	and	and	CCONJ
abr-104	14	28	privately	privately	ADV
abr-104	14	29	owned	own	VERB
abr-104	14	30	for	for	ADP
abr-104	14	31	-	-	PUNCT
abr-104	14	32	profit	profit	NOUN
abr-104	14	33	commercial	commercial	ADJ
abr-104	14	34	organizations	organization	NOUN
abr-104	14	35	.	.	PUNCT
abr-104	15	1	furthermore	furthermore	ADV
abr-104	15	2	department	department	PROPN
abr-104	15	3	of	of	ADP
abr-104	15	4	education	education	NOUN
abr-104	15	5	data	datum	NOUN
abr-104	15	6	distinguishes	distinguish	VERB
abr-104	15	7	between	between	ADP
abr-104	15	8	commercial	commercial	ADJ
abr-104	15	9	“	"	PUNCT
abr-104	15	10	for	for	ADP
abr-104	15	11	-	-	PUNCT
abr-104	15	12	profit	profit	NOUN
abr-104	15	13	chain	chain	NOUN
abr-104	15	14	education	education	NOUN
abr-104	15	15	”	"	PUNCT
abr-104	15	16	and	and	CCONJ
abr-104	15	17	commercial	commercial	ADJ
abr-104	15	18	“	"	PUNCT
abr-104	15	19	for	for	ADP
abr-104	15	20	-	-	PUNCT
abr-104	15	21	profit	profit	NOUN
abr-104	15	22	independent	independent	ADJ
abr-104	15	23	education	education	NOUN
abr-104	15	24	”	"	PUNCT
abr-104	15	25	.	.	PUNCT
abr-104	16	1	commercial	commercial	ADJ
abr-104	16	2	chain	chain	NOUN
abr-104	16	3	education	education	NOUN
abr-104	16	4	is	be	AUX
abr-104	16	5	defined	define	VERB
abr-104	16	6	by	by	ADP
abr-104	16	7	the	the	DET
abr-104	16	8	department	department	PROPN
abr-104	16	9	of	of	ADP
abr-104	16	10	education	education	NOUN
abr-104	16	11	as	as	ADP
abr-104	16	12	forprofit	forprofit	X
abr-104	16	13	education	education	NOUN
abr-104	16	14	offered	offer	VERB
abr-104	16	15	by	by	ADP
abr-104	16	16	an	an	DET
abr-104	16	17	institution	institution	NOUN
abr-104	16	18	at	at	ADP
abr-104	16	19	multiple	multiple	ADJ
abr-104	16	20	geographic	geographic	ADJ
abr-104	16	21	locations	location	NOUN
abr-104	16	22	.	.	PUNCT
abr-104	17	1	for	for	ADP
abr-104	17	2	-	-	PUNCT
abr-104	17	3	profit	profit	NOUN
abr-104	17	4	independent	independent	ADJ
abr-104	17	5	education	education	NOUN
abr-104	17	6	is	be	AUX
abr-104	17	7	defined	define	VERB
abr-104	17	8	as	as	ADP
abr-104	17	9	for	for	ADP
abr-104	17	10	-	-	PUNCT
abr-104	17	11	profit	profit	NOUN
abr-104	17	12	education	education	NOUN
abr-104	17	13	offered	offer	VERB
abr-104	17	14	by	by	ADP
abr-104	17	15	an	an	DET
abr-104	17	16	institution	institution	NOUN
abr-104	17	17	at	at	ADP
abr-104	17	18	a	a	DET
abr-104	17	19	single	single	ADJ
abr-104	17	20	geographic	geographic	ADJ
abr-104	17	21	location	location	NOUN
abr-104	17	22	or	or	CCONJ
abr-104	17	23	in	in	ADP
abr-104	17	24	a	a	DET
abr-104	17	25	narrow	narrow	ADJ
abr-104	17	26	geographic	geographic	ADJ
abr-104	17	27	region	region	NOUN
abr-104	17	28	.	.	PUNCT
abr-104	18	1	deming	deming	PROPN
abr-104	18	2	,	,	PUNCT
abr-104	18	3	golden	golden	ADJ
abr-104	18	4	,	,	PUNCT
abr-104	18	5	and	and	CCONJ
abr-104	18	6	katz	katz	PROPN
abr-104	18	7	(	(	PUNCT
abr-104	18	8	2012	2012	NUM
abr-104	18	9	)	)	PUNCT
abr-104	18	10	analyzed	analyze	VERB
abr-104	18	11	aspects	aspect	NOUN
abr-104	18	12	of	of	ADP
abr-104	18	13	u.	u.	PROPN
abr-104	18	14	s.	s.	PROPN
abr-104	18	15	department	department	PROPN
abr-104	18	16	of	of	ADP
abr-104	18	17	education	education	PROPN
abr-104	18	18	data	datum	NOUN
abr-104	18	19	and	and	CCONJ
abr-104	18	20	have	have	AUX
abr-104	18	21	identified	identify	VERB
abr-104	18	22	several	several	ADJ
abr-104	18	23	major	major	ADJ
abr-104	18	24	trends	trend	NOUN
abr-104	18	25	in	in	ADP
abr-104	18	26	for	for	ADP
abr-104	18	27	-	-	PUNCT
abr-104	18	28	profit	profit	NOUN
abr-104	18	29	higher	high	ADJ
abr-104	18	30	education	education	NOUN
abr-104	18	31	.	.	PUNCT
abr-104	19	1	these	these	PRON
abr-104	19	2	include	include	VERB
abr-104	19	3	:	:	PUNCT
abr-104	19	4	1	1	X
abr-104	19	5	)	)	PUNCT
abr-104	19	6	enrollments	enrollment	NOUN
abr-104	19	7	at	at	ADP
abr-104	19	8	for	for	ADP
abr-104	19	9	-	-	PUNCT
abr-104	19	10	profit	profit	NOUN
abr-104	19	11	educational	educational	ADJ
abr-104	19	12	institutions	institution	NOUN
abr-104	19	13	are	be	AUX
abr-104	19	14	100	100	NUM
abr-104	19	15	times	time	NOUN
abr-104	19	16	larger	large	ADJ
abr-104	19	17	than	than	SCONJ
abr-104	19	18	they	they	PRON
abr-104	19	19	were	be	AUX
abr-104	19	20	in	in	ADP
abr-104	19	21	the	the	DET
abr-104	19	22	1970	1970	NUM
abr-104	19	23	’s	’s	NOUN
abr-104	19	24	;	;	PUNCT
abr-104	19	25	2	2	X
abr-104	19	26	)	)	PUNCT
abr-104	19	27	enrollments	enrollment	NOUN
abr-104	19	28	at	at	ADP
abr-104	19	29	for	for	ADP
abr-104	19	30	-	-	PUNCT
abr-104	19	31	profit	profit	NOUN
abr-104	19	32	educational	educational	ADJ
abr-104	19	33	institutions	institution	NOUN
abr-104	19	34	now	now	ADV
abr-104	19	35	account	account	VERB
abr-104	19	36	for	for	ADP
abr-104	19	37	approximately	approximately	ADV
abr-104	19	38	11.5	11.5	NUM
abr-104	19	39	percent	percent	NOUN
abr-104	19	40	of	of	ADP
abr-104	19	41	all	all	DET
abr-104	19	42	higher	high	ADJ
abr-104	19	43	education	education	NOUN
abr-104	19	44	enrollments	enrollment	NOUN
abr-104	19	45	in	in	ADP
abr-104	19	46	the	the	DET
abr-104	19	47	u.s	u.s	PROPN
abr-104	19	48	.	.	PROPN
abr-104	19	49	;	;	PUNCT
abr-104	19	50	3	3	X
abr-104	19	51	)	)	PUNCT
abr-104	19	52	for	for	ADP
abr-104	19	53	-	-	PUNCT
abr-104	19	54	profit	profit	NOUN
abr-104	19	55	educational	educational	ADJ
abr-104	19	56	institutions	institution	NOUN
abr-104	19	57	grant	grant	VERB
abr-104	19	58	approximately	approximately	ADV
abr-104	19	59	5	5	NUM
abr-104	19	60	percent	percent	NOUN
abr-104	19	61	of	of	ADP
abr-104	19	62	all	all	DET
abr-104	19	63	bachelor	bachelor	NOUN
abr-104	19	64	’s	’s	PART
abr-104	19	65	degrees	degree	NOUN
abr-104	19	66	in	in	ADP
abr-104	19	67	the	the	DET
abr-104	19	68	u.s	u.s	PROPN
abr-104	19	69	,	,	PUNCT
abr-104	19	70	but	but	CCONJ
abr-104	19	71	they	they	PRON
abr-104	19	72	grant	grant	VERB
abr-104	19	73	almost	almost	ADV
abr-104	19	74	12	12	NUM
abr-104	19	75	percent	percent	NOUN
abr-104	19	76	of	of	ADP
abr-104	19	77	all	all	DET
abr-104	19	78	business	business	NOUN
abr-104	19	79	degrees	degree	NOUN
abr-104	19	80	in	in	ADP
abr-104	19	81	the	the	DET
abr-104	19	82	u.s	u.s	PROPN
abr-104	19	83	.	.	PROPN
abr-104	19	84	;	;	PUNCT
abr-104	19	85	and	and	CCONJ
abr-104	19	86	4	4	X
abr-104	19	87	)	)	PUNCT
abr-104	19	88	nearly	nearly	ADV
abr-104	19	89	90	90	NUM
abr-104	19	90	percent	percent	NOUN
abr-104	19	91	of	of	ADP
abr-104	19	92	78	78	NUM
abr-104	19	93	morgan	morgan	NOUN
abr-104	19	94	and	and	CCONJ
abr-104	19	95	ihrke	ihrke	NOUN
abr-104	19	96	advances	advance	NOUN
abr-104	19	97	in	in	ADP
abr-104	19	98	business	business	NOUN
abr-104	19	99	research	research	NOUN
abr-104	19	100	2013	2013	NUM
abr-104	19	101	,	,	PUNCT
abr-104	19	102	vol	vol	NOUN
abr-104	19	103	.	.	PROPN
abr-104	19	104	4	4	NUM
abr-104	19	105	,	,	PUNCT
abr-104	19	106	no	no	INTJ
abr-104	19	107	.	.	NOUN
abr-104	19	108	1	1	NUM
abr-104	19	109	,	,	PUNCT
abr-104	19	110	77	77	NUM
abr-104	19	111	-	-	SYM
abr-104	19	112	86	86	NUM
abr-104	19	113	the	the	DET
abr-104	19	114	increases	increase	NOUN
abr-104	19	115	in	in	ADP
abr-104	19	116	enrollment	enrollment	NOUN
abr-104	19	117	at	at	ADP
abr-104	19	118	for	for	ADP
abr-104	19	119	-	-	PUNCT
abr-104	19	120	profit	profit	NOUN
abr-104	19	121	institutions	institution	NOUN
abr-104	19	122	over	over	ADP
abr-104	19	123	the	the	DET
abr-104	19	124	past	past	ADJ
abr-104	19	125	decade	decade	NOUN
abr-104	19	126	come	come	VERB
abr-104	19	127	from	from	ADP
abr-104	19	128	expansion	expansion	NOUN
abr-104	19	129	at	at	ADP
abr-104	19	130	forprofit	forprofit	PROPN
abr-104	19	131	chain	chain	NOUN
abr-104	19	132	institutions	institution	NOUN
abr-104	19	133	.	.	PUNCT
abr-104	20	1	the	the	DET
abr-104	20	2	release	release	NOUN
abr-104	20	3	of	of	ADP
abr-104	20	4	a	a	DET
abr-104	20	5	2010	2010	NUM
abr-104	20	6	u.s	u.s	PROPN
abr-104	20	7	.	.	PROPN
abr-104	20	8	government	government	NOUN
abr-104	20	9	accountability	accountability	NOUN
abr-104	20	10	office	office	NOUN
abr-104	20	11	(	(	PUNCT
abr-104	20	12	gao	gao	PROPN
abr-104	20	13	)	)	PUNCT
abr-104	20	14	report	report	NOUN
abr-104	20	15	entitled	entitle	VERB
abr-104	20	16	“	"	PUNCT
abr-104	20	17	for	for	ADP
abr-104	20	18	-	-	PUNCT
abr-104	20	19	profit	profit	NOUN
abr-104	20	20	colleges	college	NOUN
abr-104	20	21	:	:	PUNCT
abr-104	20	22	undercover	undercover	ADJ
abr-104	20	23	testing	testing	NOUN
abr-104	20	24	finds	find	VERB
abr-104	20	25	colleges	college	NOUN
abr-104	20	26	encouraged	encourage	VERB
abr-104	20	27	fraud	fraud	NOUN
abr-104	20	28	and	and	CCONJ
abr-104	20	29	engaged	engage	VERB
abr-104	20	30	in	in	ADP
abr-104	20	31	deceptive	deceptive	ADJ
abr-104	20	32	and	and	CCONJ
abr-104	20	33	questionable	questionable	ADJ
abr-104	20	34	marketing	marketing	NOUN
abr-104	20	35	practices	practice	NOUN
abr-104	20	36	”	"	PUNCT
abr-104	20	37	brought	bring	VERB
abr-104	20	38	for	for	ADP
abr-104	20	39	-	-	PUNCT
abr-104	20	40	profit	profit	NOUN
abr-104	20	41	higher	high	ADJ
abr-104	20	42	education	education	NOUN
abr-104	20	43	industry	industry	NOUN
abr-104	20	44	under	under	ADP
abr-104	20	45	the	the	DET
abr-104	20	46	scrutiny	scrutiny	NOUN
abr-104	20	47	of	of	ADP
abr-104	20	48	the	the	DET
abr-104	20	49	public	public	NOUN
abr-104	20	50	and	and	CCONJ
abr-104	20	51	congress	congress	PROPN
abr-104	20	52	.	.	PUNCT
abr-104	21	1	the	the	DET
abr-104	21	2	gao	gao	PROPN
abr-104	21	3	in	in	ADP
abr-104	21	4	a	a	DET
abr-104	21	5	2010	2010	NUM
abr-104	21	6	report	report	NOUN
abr-104	21	7	(	(	PUNCT
abr-104	21	8	u.s	u.s	PROPN
abr-104	21	9	.	.	PROPN
abr-104	21	10	government	government	NOUN
abr-104	21	11	accountability	accountability	NOUN
abr-104	21	12	office	office	NOUN
abr-104	21	13	,	,	PUNCT
abr-104	21	14	2010	2010	NUM
abr-104	21	15	)	)	PUNCT
abr-104	21	16	alleged	allege	VERB
abr-104	21	17	widespread	widespread	ADJ
abr-104	21	18	abuse	abuse	NOUN
abr-104	21	19	by	by	ADP
abr-104	21	20	chain	chain	NOUN
abr-104	21	21	commercial	commercial	ADJ
abr-104	21	22	education	education	NOUN
abr-104	21	23	universities	university	NOUN
abr-104	21	24	.	.	PUNCT
abr-104	22	1	it	it	PRON
abr-104	22	2	criticized	criticize	VERB
abr-104	22	3	the	the	DET
abr-104	22	4	larger	large	ADJ
abr-104	22	5	chain	chain	NOUN
abr-104	22	6	institutions	institution	NOUN
abr-104	22	7	for	for	ADP
abr-104	22	8	practices	practice	NOUN
abr-104	22	9	such	such	ADJ
abr-104	22	10	as	as	ADP
abr-104	22	11	paying	pay	VERB
abr-104	22	12	commissions	commission	NOUN
abr-104	22	13	to	to	ADP
abr-104	22	14	its	its	PRON
abr-104	22	15	admission	admission	NOUN
abr-104	22	16	officers	officer	NOUN
abr-104	22	17	based	base	VERB
abr-104	22	18	on	on	ADP
abr-104	22	19	number	number	NOUN
abr-104	22	20	of	of	ADP
abr-104	22	21	students	student	NOUN
abr-104	22	22	recruited	recruit	VERB
abr-104	22	23	,	,	PUNCT
abr-104	22	24	using	use	VERB
abr-104	22	25	unethical	unethical	ADJ
abr-104	22	26	marketing	marketing	NOUN
abr-104	22	27	practices	practice	NOUN
abr-104	22	28	that	that	PRON
abr-104	22	29	either	either	CCONJ
abr-104	22	30	failed	fail	VERB
abr-104	22	31	or	or	CCONJ
abr-104	22	32	deceptively	deceptively	ADV
abr-104	22	33	represented	represent	VERB
abr-104	22	34	total	total	ADJ
abr-104	22	35	tuition	tuition	NOUN
abr-104	22	36	costs	cost	NOUN
abr-104	22	37	to	to	ADP
abr-104	22	38	prospective	prospective	ADJ
abr-104	22	39	students	student	NOUN
abr-104	22	40	before	before	ADP
abr-104	22	41	asking	ask	VERB
abr-104	22	42	them	they	PRON
abr-104	22	43	to	to	PART
abr-104	22	44	sign	sign	VERB
abr-104	22	45	long	long	ADJ
abr-104	22	46	-	-	PUNCT
abr-104	22	47	term	term	NOUN
abr-104	22	48	contracts	contract	NOUN
abr-104	22	49	,	,	PUNCT
abr-104	22	50	providing	provide	VERB
abr-104	22	51	misleading	mislead	VERB
abr-104	22	52	information	information	NOUN
abr-104	22	53	about	about	ADP
abr-104	22	54	the	the	DET
abr-104	22	55	institution	institution	NOUN
abr-104	22	56	’s	’s	PART
abr-104	22	57	accreditation	accreditation	NOUN
abr-104	22	58	status	status	NOUN
abr-104	22	59	,	,	PUNCT
abr-104	22	60	encouraging	encourage	VERB
abr-104	22	61	students	student	NOUN
abr-104	22	62	to	to	PART
abr-104	22	63	engage	engage	VERB
abr-104	22	64	in	in	ADP
abr-104	22	65	what	what	PRON
abr-104	22	66	constituted	constitute	VERB
abr-104	22	67	fraud	fraud	NOUN
abr-104	22	68	when	when	SCONJ
abr-104	22	69	applying	apply	VERB
abr-104	22	70	for	for	ADP
abr-104	22	71	federal	federal	ADJ
abr-104	22	72	financial	financial	ADJ
abr-104	22	73	aid	aid	NOUN
abr-104	22	74	,	,	PUNCT
abr-104	22	75	and	and	CCONJ
abr-104	22	76	for	for	ADP
abr-104	22	77	failing	fail	VERB
abr-104	22	78	to	to	PART
abr-104	22	79	disclose	disclose	VERB
abr-104	22	80	graduation	graduation	NOUN
abr-104	22	81	rates	rate	NOUN
abr-104	22	82	before	before	ADP
abr-104	22	83	asking	ask	VERB
abr-104	22	84	students	student	NOUN
abr-104	22	85	to	to	PART
abr-104	22	86	sign	sign	VERB
abr-104	22	87	long	long	ADJ
abr-104	22	88	-	-	PUNCT
abr-104	22	89	term	term	NOUN
abr-104	22	90	contracts	contract	NOUN
abr-104	22	91	(	(	PUNCT
abr-104	22	92	verschoor	verschoor	NOUN
abr-104	22	93	,	,	PUNCT
abr-104	22	94	2011	2011	NUM
abr-104	22	95	)	)	PUNCT
abr-104	22	96	.	.	PUNCT
abr-104	23	1	another	another	DET
abr-104	23	2	controversy	controversy	NOUN
abr-104	23	3	in	in	ADP
abr-104	23	4	commercial	commercial	ADJ
abr-104	23	5	higher	high	ADJ
abr-104	23	6	education	education	NOUN
abr-104	23	7	has	have	AUX
abr-104	23	8	been	be	AUX
abr-104	23	9	the	the	DET
abr-104	23	10	markedly	markedly	ADV
abr-104	23	11	higher	high	ADJ
abr-104	23	12	usage	usage	NOUN
abr-104	23	13	of	of	ADP
abr-104	23	14	federal	federal	ADJ
abr-104	23	15	student	student	NOUN
abr-104	23	16	aid	aid	NOUN
abr-104	23	17	by	by	ADP
abr-104	23	18	students	student	NOUN
abr-104	23	19	at	at	ADP
abr-104	23	20	these	these	DET
abr-104	23	21	institutions	institution	NOUN
abr-104	23	22	,	,	PUNCT
abr-104	23	23	and	and	CCONJ
abr-104	23	24	also	also	ADV
abr-104	23	25	the	the	DET
abr-104	23	26	much	much	ADV
abr-104	23	27	higher	high	ADJ
abr-104	23	28	student	student	NOUN
abr-104	23	29	loan	loan	NOUN
abr-104	23	30	default	default	NOUN
abr-104	23	31	rates	rate	NOUN
abr-104	23	32	by	by	ADP
abr-104	23	33	students	student	NOUN
abr-104	23	34	attending	attend	VERB
abr-104	23	35	these	these	DET
abr-104	23	36	institutions	institution	NOUN
abr-104	23	37	.	.	PUNCT
abr-104	24	1	deming	deming	PROPN
abr-104	24	2	,	,	PUNCT
abr-104	24	3	goldin	goldin	PROPN
abr-104	24	4	,	,	PUNCT
abr-104	24	5	and	and	CCONJ
abr-104	24	6	katz	katz	PROPN
abr-104	24	7	(	(	PUNCT
abr-104	24	8	2012	2012	NUM
abr-104	24	9	)	)	PUNCT
abr-104	24	10	note	note	VERB
abr-104	24	11	that	that	SCONJ
abr-104	24	12	federal	federal	ADJ
abr-104	24	13	student	student	NOUN
abr-104	24	14	financial	financial	ADJ
abr-104	24	15	aid	aid	NOUN
abr-104	24	16	under	under	ADP
abr-104	24	17	title	title	NOUN
abr-104	24	18	iv	iv	NUM
abr-104	24	19	(	(	PUNCT
abr-104	24	20	pell	pell	NOUN
abr-104	24	21	grants	grant	NOUN
abr-104	24	22	and	and	CCONJ
abr-104	24	23	stafford	stafford	PROPN
abr-104	24	24	loans	loan	NOUN
abr-104	24	25	)	)	PUNCT
abr-104	24	26	makes	make	VERB
abr-104	24	27	up	up	ADP
abr-104	24	28	approximately	approximately	ADV
abr-104	24	29	75	75	NUM
abr-104	24	30	percent	percent	NOUN
abr-104	24	31	of	of	ADP
abr-104	24	32	all	all	DET
abr-104	24	33	revenues	revenue	NOUN
abr-104	24	34	received	receive	VERB
abr-104	24	35	by	by	ADP
abr-104	24	36	for	for	ADP
abr-104	24	37	-	-	PUNCT
abr-104	24	38	profit	profit	NOUN
abr-104	24	39	institutions	institution	NOUN
abr-104	24	40	of	of	ADP
abr-104	24	41	higher	high	ADJ
abr-104	24	42	education	education	NOUN
abr-104	24	43	.	.	PUNCT
abr-104	25	1	in	in	ADP
abr-104	25	2	2008	2008	NUM
abr-104	25	3	-	-	SYM
abr-104	25	4	2009	2009	NUM
abr-104	25	5	fourteen	fourteen	NUM
abr-104	25	6	of	of	ADP
abr-104	25	7	the	the	DET
abr-104	25	8	largest	large	ADJ
abr-104	25	9	for	for	ADP
abr-104	25	10	-	-	PUNCT
abr-104	25	11	profit	profit	NOUN
abr-104	25	12	chain	chain	NOUN
abr-104	25	13	institutions	institution	NOUN
abr-104	25	14	received	receive	VERB
abr-104	25	15	87	87	NUM
abr-104	25	16	percent	percent	NOUN
abr-104	25	17	of	of	ADP
abr-104	25	18	their	their	PRON
abr-104	25	19	total	total	ADJ
abr-104	25	20	revenue	revenue	NOUN
abr-104	25	21	directly	directly	ADV
abr-104	25	22	from	from	ADP
abr-104	25	23	the	the	DET
abr-104	25	24	federal	federal	ADJ
abr-104	25	25	government	government	NOUN
abr-104	25	26	(	(	PUNCT
abr-104	25	27	verschoor	verschoor	NOUN
abr-104	25	28	,	,	PUNCT
abr-104	25	29	2011	2011	NUM
abr-104	25	30	)	)	PUNCT
abr-104	25	31	.	.	PUNCT
abr-104	26	1	and	and	CCONJ
abr-104	26	2	although	although	SCONJ
abr-104	26	3	enrollees	enrollee	NOUN
abr-104	26	4	at	at	ADP
abr-104	26	5	for	for	ADP
abr-104	26	6	-	-	PUNCT
abr-104	26	7	profit	profit	NOUN
abr-104	26	8	institutions	institution	NOUN
abr-104	26	9	utilize	utilize	VERB
abr-104	26	10	approximately	approximately	ADV
abr-104	26	11	24	24	NUM
abr-104	26	12	percent	percent	NOUN
abr-104	26	13	of	of	ADP
abr-104	26	14	all	all	DET
abr-104	26	15	pell	pell	NOUN
abr-104	26	16	grant	grant	NOUN
abr-104	26	17	distributions	distribution	NOUN
abr-104	26	18	and	and	CCONJ
abr-104	26	19	26	26	NUM
abr-104	26	20	percent	percent	NOUN
abr-104	26	21	of	of	ADP
abr-104	26	22	all	all	DET
abr-104	26	23	federal	federal	ADJ
abr-104	26	24	student	student	NOUN
abr-104	26	25	loan	loan	NOUN
abr-104	26	26	disbursements	disbursement	NOUN
abr-104	26	27	,	,	PUNCT
abr-104	26	28	they	they	PRON
abr-104	26	29	comprise	comprise	VERB
abr-104	26	30	only	only	ADV
abr-104	26	31	11.5	11.5	NUM
abr-104	26	32	percent	percent	NOUN
abr-104	26	33	of	of	ADP
abr-104	26	34	total	total	ADJ
abr-104	26	35	higher	high	ADJ
abr-104	26	36	education	education	NOUN
abr-104	26	37	population	population	NOUN
abr-104	26	38	(	(	PUNCT
abr-104	26	39	deming	deming	PROPN
abr-104	26	40	,	,	PUNCT
abr-104	26	41	goldin	goldin	PROPN
abr-104	26	42	,	,	PUNCT
abr-104	26	43	and	and	CCONJ
abr-104	26	44	katz	katz	PROPN
abr-104	26	45	,	,	PUNCT
abr-104	26	46	2012	2012	NUM
abr-104	26	47	)	)	PUNCT
abr-104	26	48	.	.	PUNCT
abr-104	27	1	in	in	ADP
abr-104	27	2	2012	2012	NUM
abr-104	27	3	,	,	PUNCT
abr-104	27	4	the	the	DET
abr-104	27	5	u.s	u.s	PROPN
abr-104	27	6	.	.	PROPN
abr-104	27	7	department	department	PROPN
abr-104	27	8	of	of	ADP
abr-104	27	9	education	education	PROPN
abr-104	27	10	reported	report	VERB
abr-104	27	11	student	student	NOUN
abr-104	27	12	loan	loan	NOUN
abr-104	27	13	default	default	NOUN
abr-104	27	14	rates	rate	NOUN
abr-104	27	15	by	by	ADP
abr-104	27	16	students	student	NOUN
abr-104	27	17	who	who	PRON
abr-104	27	18	had	have	AUX
abr-104	27	19	attended	attend	VERB
abr-104	27	20	for	for	ADP
abr-104	27	21	-	-	PUNCT
abr-104	27	22	profit	profit	NOUN
abr-104	27	23	institutions	institution	NOUN
abr-104	27	24	were	be	AUX
abr-104	27	25	nearly	nearly	ADV
abr-104	27	26	23	23	NUM
abr-104	27	27	percent	percent	NOUN
abr-104	27	28	.	.	PUNCT
abr-104	28	1	this	this	PRON
abr-104	28	2	is	be	AUX
abr-104	28	3	more	more	ADV
abr-104	28	4	than	than	ADP
abr-104	28	5	double	double	DET
abr-104	28	6	the	the	DET
abr-104	28	7	default	default	NOUN
abr-104	28	8	rate	rate	NOUN
abr-104	28	9	of	of	ADP
abr-104	28	10	students	student	NOUN
abr-104	28	11	attending	attend	VERB
abr-104	28	12	public	public	ADJ
abr-104	28	13	institutions	institution	NOUN
abr-104	28	14	and	and	CCONJ
abr-104	28	15	nearly	nearly	ADV
abr-104	28	16	three	three	NUM
abr-104	28	17	times	time	NOUN
abr-104	28	18	the	the	DET
abr-104	28	19	default	default	NOUN
abr-104	28	20	rate	rate	NOUN
abr-104	28	21	of	of	ADP
abr-104	28	22	students	student	NOUN
abr-104	28	23	attending	attend	VERB
abr-104	28	24	private	private	ADJ
abr-104	28	25	not	not	PART
abr-104	28	26	-	-	PUNCT
abr-104	28	27	for	for	ADP
abr-104	28	28	-	-	PUNCT
abr-104	28	29	profit	profit	NOUN
abr-104	28	30	institutions	institution	NOUN
abr-104	28	31	(	(	PUNCT
abr-104	28	32	u.s	u.s	PROPN
abr-104	28	33	.	.	PROPN
abr-104	28	34	department	department	PROPN
abr-104	28	35	of	of	ADP
abr-104	28	36	education	education	PROPN
abr-104	28	37	,	,	PUNCT
abr-104	28	38	ed.gov	ed.gov	PROPN
abr-104	28	39	.	.	PROPN
abr-104	28	40	,	,	PUNCT
abr-104	28	41	2012	2012	NUM
abr-104	28	42	)	)	PUNCT
abr-104	28	43	.	.	PUNCT
abr-104	29	1	higher	high	ADJ
abr-104	29	2	student	student	NOUN
abr-104	29	3	loan	loan	NOUN
abr-104	29	4	default	default	NOUN
abr-104	29	5	rates	rate	NOUN
abr-104	29	6	by	by	ADP
abr-104	29	7	those	those	PRON
abr-104	29	8	who	who	PRON
abr-104	29	9	attended	attend	VERB
abr-104	29	10	for	for	ADP
abr-104	29	11	-	-	PUNCT
abr-104	29	12	profit	profit	NOUN
abr-104	29	13	institutions	institution	NOUN
abr-104	29	14	are	be	AUX
abr-104	29	15	thought	think	VERB
abr-104	29	16	to	to	PART
abr-104	29	17	occur	occur	VERB
abr-104	29	18	for	for	ADP
abr-104	29	19	several	several	ADJ
abr-104	29	20	reasons	reason	NOUN
abr-104	29	21	.	.	PUNCT
abr-104	30	1	historically	historically	ADV
abr-104	30	2	there	there	PRON
abr-104	30	3	is	be	VERB
abr-104	30	4	a	a	DET
abr-104	30	5	lower	low	ADJ
abr-104	30	6	graduation	graduation	NOUN
abr-104	30	7	rate	rate	NOUN
abr-104	30	8	at	at	ADP
abr-104	30	9	for	for	ADP
abr-104	30	10	-	-	PUNCT
abr-104	30	11	profit	profit	NOUN
abr-104	30	12	institutions	institution	NOUN
abr-104	30	13	averaging	average	VERB
abr-104	30	14	only	only	ADV
abr-104	30	15	22	22	NUM
abr-104	30	16	percent	percent	NOUN
abr-104	30	17	compared	compare	VERB
abr-104	30	18	to	to	ADP
abr-104	30	19	graduation	graduation	NOUN
abr-104	30	20	rates	rate	NOUN
abr-104	30	21	averaging	average	VERB
abr-104	30	22	55	55	NUM
abr-104	30	23	percent	percent	NOUN
abr-104	30	24	at	at	ADP
abr-104	30	25	public	public	ADJ
abr-104	30	26	universities	university	NOUN
abr-104	30	27	(	(	PUNCT
abr-104	30	28	hechinger	hechinger	NOUN
abr-104	30	29	,	,	PUNCT
abr-104	30	30	2011	2011	NUM
abr-104	30	31	)	)	PUNCT
abr-104	30	32	.	.	PUNCT
abr-104	31	1	evidence	evidence	NOUN
abr-104	31	2	suggests	suggest	VERB
abr-104	31	3	that	that	SCONJ
abr-104	31	4	students	student	NOUN
abr-104	31	5	who	who	PRON
abr-104	31	6	do	do	AUX
abr-104	31	7	not	not	PART
abr-104	31	8	graduate	graduate	VERB
abr-104	31	9	are	be	AUX
abr-104	31	10	generally	generally	ADV
abr-104	31	11	more	more	ADV
abr-104	31	12	likely	likely	ADJ
abr-104	31	13	to	to	PART
abr-104	31	14	default	default	VERB
abr-104	31	15	on	on	ADP
abr-104	31	16	student	student	NOUN
abr-104	31	17	loans	loan	NOUN
abr-104	31	18	after	after	ADP
abr-104	31	19	leaving	leave	VERB
abr-104	31	20	school	school	NOUN
abr-104	31	21	(	(	PUNCT
abr-104	31	22	hechinger	hechinger	NOUN
abr-104	31	23	,	,	PUNCT
abr-104	31	24	2011	2011	NUM
abr-104	31	25	)	)	PUNCT
abr-104	31	26	.	.	PUNCT
abr-104	32	1	in	in	ADP
abr-104	32	2	addition	addition	NOUN
abr-104	32	3	,	,	PUNCT
abr-104	32	4	student	student	NOUN
abr-104	32	5	borrowers	borrower	NOUN
abr-104	32	6	default	default	VERB
abr-104	32	7	more	more	ADV
abr-104	32	8	often	often	ADV
abr-104	32	9	when	when	SCONJ
abr-104	32	10	they	they	PRON
abr-104	32	11	have	have	AUX
abr-104	32	12	been	be	AUX
abr-104	32	13	promised	promise	VERB
abr-104	32	14	high	high	ADJ
abr-104	32	15	paying	paying	NOUN
abr-104	32	16	jobs	job	NOUN
abr-104	32	17	after	after	ADP
abr-104	32	18	graduation	graduation	NOUN
abr-104	32	19	upon	upon	SCONJ
abr-104	32	20	entering	enter	VERB
abr-104	32	21	school	school	NOUN
abr-104	32	22	that	that	PRON
abr-104	32	23	never	never	ADV
abr-104	32	24	materialize	materialize	VERB
abr-104	32	25	at	at	ADP
abr-104	32	26	graduation	graduation	NOUN
abr-104	32	27	(	(	PUNCT
abr-104	32	28	clark	clark	NOUN
abr-104	32	29	,	,	PUNCT
abr-104	32	30	2011	2011	NUM
abr-104	32	31	)	)	PUNCT
abr-104	32	32	.	.	PUNCT
abr-104	33	1	the	the	DET
abr-104	33	2	gao	gao	PROPN
abr-104	33	3	(	(	PUNCT
abr-104	33	4	u.s	u.s	PROPN
abr-104	33	5	.	.	PROPN
abr-104	33	6	government	government	NOUN
abr-104	33	7	accountability	accountability	NOUN
abr-104	33	8	office	office	NOUN
abr-104	33	9	,	,	PUNCT
abr-104	33	10	2010	2010	NUM
abr-104	33	11	)	)	PUNCT
abr-104	33	12	criticized	criticize	VERB
abr-104	33	13	for	for	ADP
abr-104	33	14	-	-	PUNCT
abr-104	33	15	profit	profit	NOUN
abr-104	33	16	chain	chain	NOUN
abr-104	33	17	institutions	institution	NOUN
abr-104	33	18	for	for	ADP
abr-104	33	19	many	many	ADJ
abr-104	33	20	of	of	ADP
abr-104	33	21	these	these	DET
abr-104	33	22	very	very	ADJ
abr-104	33	23	practices	practice	NOUN
abr-104	33	24	.	.	PUNCT
abr-104	34	1	yet	yet	ADV
abr-104	34	2	another	another	DET
abr-104	34	3	reason	reason	NOUN
abr-104	34	4	for	for	ADP
abr-104	34	5	higher	high	ADJ
abr-104	34	6	student	student	NOUN
abr-104	34	7	loan	loan	NOUN
abr-104	34	8	default	default	NOUN
abr-104	34	9	rates	rate	NOUN
abr-104	34	10	by	by	ADP
abr-104	34	11	students	student	NOUN
abr-104	34	12	at	at	ADP
abr-104	34	13	for	for	ADP
abr-104	34	14	-	-	PUNCT
abr-104	34	15	profit	profit	NOUN
abr-104	34	16	higher	high	ADJ
abr-104	34	17	education	education	NOUN
abr-104	34	18	is	be	AUX
abr-104	34	19	believed	believe	VERB
abr-104	34	20	to	to	PART
abr-104	34	21	be	be	AUX
abr-104	34	22	that	that	SCONJ
abr-104	34	23	the	the	DET
abr-104	34	24	total	total	ADJ
abr-104	34	25	dollars	dollar	NOUN
abr-104	34	26	borrowed	borrow	VERB
abr-104	34	27	per	per	ADP
abr-104	34	28	capita	capita	X
abr-104	34	29	by	by	ADP
abr-104	34	30	enrollees	enrollee	NOUN
abr-104	34	31	at	at	ADP
abr-104	34	32	for	for	ADP
abr-104	34	33	-	-	PUNCT
abr-104	34	34	profit	profit	NOUN
abr-104	34	35	institutions	institution	NOUN
abr-104	34	36	tends	tend	VERB
abr-104	34	37	to	to	PART
abr-104	34	38	be	be	AUX
abr-104	34	39	higher	high	ADJ
abr-104	34	40	than	than	ADP
abr-104	34	41	at	at	ADP
abr-104	34	42	either	either	CCONJ
abr-104	34	43	public	public	ADJ
abr-104	34	44	or	or	CCONJ
abr-104	34	45	private	private	ADJ
abr-104	34	46	not	not	PART
abr-104	34	47	-	-	PUNCT
abr-104	34	48	for	for	ADP
abr-104	34	49	-	-	PUNCT
abr-104	34	50	profit	profit	NOUN
abr-104	34	51	universities	university	NOUN
abr-104	34	52	.	.	PUNCT
abr-104	35	1	this	this	PRON
abr-104	35	2	in	in	ADP
abr-104	35	3	turn	turn	NOUN
abr-104	35	4	makes	make	VERB
abr-104	35	5	it	it	PRON
abr-104	35	6	harder	hard	ADJ
abr-104	35	7	to	to	PART
abr-104	35	8	repay	repay	VERB
abr-104	35	9	those	those	DET
abr-104	35	10	loans	loan	NOUN
abr-104	35	11	(	(	PUNCT
abr-104	35	12	clark	clark	NOUN
abr-104	35	13	,	,	PUNCT
abr-104	35	14	2011	2011	NUM
abr-104	35	15	)	)	PUNCT
abr-104	35	16	.	.	PUNCT
abr-104	36	1	graduates	graduate	NOUN
abr-104	36	2	(	(	PUNCT
abr-104	36	3	and	and	CCONJ
abr-104	36	4	also	also	ADV
abr-104	36	5	those	those	PRON
abr-104	36	6	who	who	PRON
abr-104	36	7	do	do	AUX
abr-104	36	8	not	not	PART
abr-104	36	9	graduate	graduate	VERB
abr-104	36	10	)	)	PUNCT
abr-104	36	11	leave	leave	VERB
abr-104	36	12	commercial	commercial	ADJ
abr-104	36	13	institutions	institution	NOUN
abr-104	36	14	with	with	ADP
abr-104	36	15	higher	high	ADJ
abr-104	36	16	overall	overall	ADJ
abr-104	36	17	debt	debt	NOUN
abr-104	36	18	burdens	burden	NOUN
abr-104	36	19	and	and	CCONJ
abr-104	36	20	find	find	VERB
abr-104	36	21	them	they	PRON
abr-104	36	22	hard	hard	ADJ
abr-104	36	23	to	to	PART
abr-104	36	24	pay	pay	VERB
abr-104	36	25	especially	especially	ADV
abr-104	36	26	when	when	SCONJ
abr-104	36	27	jobs	job	NOUN
abr-104	36	28	have	have	AUX
abr-104	36	29	not	not	PART
abr-104	36	30	materialized	materialize	VERB
abr-104	36	31	as	as	SCONJ
abr-104	36	32	expected	expect	VERB
abr-104	36	33	.	.	PUNCT
abr-104	37	1	the	the	DET
abr-104	37	2	average	average	ADJ
abr-104	37	3	borrowing	borrowing	NOUN
abr-104	37	4	of	of	ADP
abr-104	37	5	students	student	NOUN
abr-104	37	6	attending	attend	VERB
abr-104	37	7	for	for	ADP
abr-104	37	8	-	-	PUNCT
abr-104	37	9	profit	profit	NOUN
abr-104	37	10	institutions	institution	NOUN
abr-104	37	11	(	(	PUNCT
abr-104	37	12	and	and	CCONJ
abr-104	37	13	earning	earn	VERB
abr-104	37	14	a	a	DET
abr-104	37	15	bachelor	bachelor	NOUN
abr-104	37	16	’s	’s	PART
abr-104	37	17	degree	degree	NOUN
abr-104	37	18	)	)	PUNCT
abr-104	37	19	is	be	AUX
abr-104	37	20	$	$	SYM
abr-104	37	21	33,050	33,050	NUM
abr-104	37	22	at	at	ADP
abr-104	37	23	graduation	graduation	NOUN
abr-104	37	24	,	,	PUNCT
abr-104	37	25	nearly	nearly	ADV
abr-104	37	26	50	50	NUM
abr-104	37	27	percent	percent	NOUN
abr-104	37	28	more	more	ADJ
abr-104	37	29	than	than	ADP
abr-104	37	30	the	the	DET
abr-104	37	31	average	average	ADJ
abr-104	37	32	borrowing	borrowing	NOUN
abr-104	37	33	by	by	ADP
abr-104	37	34	students	student	NOUN
abr-104	37	35	graduating	graduate	VERB
abr-104	37	36	from	from	ADP
abr-104	37	37	either	either	CCONJ
abr-104	37	38	publicly	publicly	ADV
abr-104	37	39	supported	support	VERB
abr-104	37	40	or	or	CCONJ
abr-104	37	41	private	private	ADJ
abr-104	37	42	not	not	PART
abr-104	37	43	-	-	PUNCT
abr-104	37	44	for	for	ADP
abr-104	37	45	-	-	PUNCT
abr-104	37	46	profit	profit	NOUN
abr-104	37	47	institutions	institution	NOUN
abr-104	37	48	(	(	PUNCT
abr-104	37	49	clark	clark	NOUN
abr-104	37	50	,	,	PUNCT
abr-104	37	51	2011	2011	NUM
abr-104	37	52	)	)	PUNCT
abr-104	37	53	.	.	PUNCT
abr-104	38	1	finally	finally	ADV
abr-104	38	2	,	,	PUNCT
abr-104	38	3	enrollees	enrollee	NOUN
abr-104	38	4	at	at	ADP
abr-104	38	5	for	for	ADP
abr-104	38	6	-	-	PUNCT
abr-104	38	7	profit	profit	NOUN
abr-104	38	8	chain	chain	NOUN
abr-104	38	9	schools	school	NOUN
abr-104	38	10	are	be	AUX
abr-104	38	11	disproportionately	disproportionately	ADV
abr-104	38	12	made	make	VERB
abr-104	38	13	up	up	ADP
abr-104	38	14	of	of	ADP
abr-104	38	15	students	student	NOUN
abr-104	38	16	considered	consider	VERB
abr-104	38	17	under	under	ADP
abr-104	38	18	various	various	ADJ
abr-104	38	19	metrics	metric	NOUN
abr-104	38	20	as	as	ADV
abr-104	38	21	economically	economically	ADV
abr-104	38	22	disadvantaged	disadvantaged	ADJ
abr-104	38	23	.	.	PUNCT
abr-104	39	1	government	government	NOUN
abr-104	39	2	data	datum	NOUN
abr-104	39	3	show	show	VERB
abr-104	39	4	students	student	NOUN
abr-104	39	5	attending	attend	VERB
abr-104	39	6	forprofit	forprofit	ADJ
abr-104	39	7	educational	educational	ADJ
abr-104	39	8	institutions	institution	NOUN
abr-104	39	9	on	on	ADP
abr-104	39	10	average	average	ADJ
abr-104	39	11	have	have	VERB
abr-104	39	12	lower	low	ADJ
abr-104	39	13	family	family	NOUN
abr-104	39	14	incomes	income	NOUN
abr-104	39	15	,	,	PUNCT
abr-104	39	16	include	include	VERB
abr-104	39	17	proportionally	proportionally	ADV
abr-104	39	18	more	more	ADJ
abr-104	39	19	single	single	ADJ
abr-104	39	20	parents	parent	NOUN
abr-104	39	21	,	,	PUNCT
abr-104	39	22	and	and	CCONJ
abr-104	39	23	include	include	VERB
abr-104	39	24	a	a	DET
abr-104	39	25	larger	large	ADJ
abr-104	39	26	proportion	proportion	NOUN
abr-104	39	27	of	of	ADP
abr-104	39	28	students	student	NOUN
abr-104	39	29	holding	hold	VERB
abr-104	39	30	only	only	ADV
abr-104	39	31	general	general	ADJ
abr-104	39	32	education	education	NOUN
abr-104	39	33	diplomas	diploma	VERB
abr-104	39	34	(	(	PUNCT
abr-104	39	35	geds	ged	NOUN
abr-104	39	36	)	)	PUNCT
abr-104	39	37	rather	rather	ADV
abr-104	39	38	than	than	ADP
abr-104	39	39	high	high	ADJ
abr-104	39	40	school	school	NOUN
abr-104	39	41	diplomas	diploma	VERB
abr-104	39	42	,	,	PUNCT
abr-104	39	43	than	than	SCONJ
abr-104	39	44	do	do	VERB
abr-104	39	45	public	public	ADJ
abr-104	39	46	and	and	CCONJ
abr-104	39	47	private	private	ADJ
abr-104	39	48	not	not	PART
abr-104	39	49	-	-	PUNCT
abr-104	39	50	forprofit	forprofit	NOUN
abr-104	39	51	institutions	institution	NOUN
abr-104	39	52	(	(	PUNCT
abr-104	39	53	cellini	cellini	PROPN
abr-104	39	54	,	,	PUNCT
abr-104	39	55	2012	2012	NUM
abr-104	39	56	)	)	PUNCT
abr-104	39	57	.	.	PUNCT
abr-104	40	1	all	all	PRON
abr-104	40	2	together	together	ADV
abr-104	40	3	these	these	DET
abr-104	40	4	factors	factor	NOUN
abr-104	40	5	lead	lead	VERB
abr-104	40	6	to	to	ADP
abr-104	40	7	less	less	ADJ
abr-104	40	8	ability	ability	NOUN
abr-104	40	9	to	to	PART
abr-104	40	10	draw	draw	VERB
abr-104	40	11	upon	upon	ADV
abr-104	40	12	stored	store	VERB
abr-104	40	13	or	or	CCONJ
abr-104	40	14	pre	pre	ADJ
abr-104	40	15	-	-	ADJ
abr-104	40	16	existing	exist	VERB
abr-104	40	17	family	family	NOUN
abr-104	40	18	resources	resource	NOUN
abr-104	40	19	to	to	PART
abr-104	40	20	repay	repay	VERB
abr-104	40	21	large	large	ADJ
abr-104	40	22	educational	educational	ADJ
abr-104	40	23	loans	loan	NOUN
abr-104	40	24	(	(	PUNCT
abr-104	40	25	cellini	cellini	PROPN
abr-104	40	26	,	,	PUNCT
abr-104	40	27	2012	2012	NUM
abr-104	40	28	)	)	PUNCT
abr-104	40	29	.	.	PUNCT
abr-104	41	1	79	79	NUM
abr-104	41	2	morgan	morgan	NOUN
abr-104	41	3	and	and	CCONJ
abr-104	41	4	ihrke	ihrke	NOUN
abr-104	41	5	advances	advance	NOUN
abr-104	41	6	in	in	ADP
abr-104	41	7	business	business	NOUN
abr-104	41	8	research	research	NOUN
abr-104	41	9	2013	2013	NUM
abr-104	41	10	,	,	PUNCT
abr-104	41	11	vol	vol	NOUN
abr-104	41	12	.	.	PROPN
abr-104	41	13	4	4	NUM
abr-104	41	14	,	,	PUNCT
abr-104	41	15	no	no	INTJ
abr-104	41	16	.	.	NOUN
abr-104	41	17	1	1	NUM
abr-104	41	18	,	,	PUNCT
abr-104	41	19	77	77	NUM
abr-104	41	20	-	-	SYM
abr-104	41	21	86	86	NUM
abr-104	41	22	in	in	ADP
abr-104	41	23	a	a	DET
abr-104	41	24	december	december	PROPN
abr-104	41	25	2011	2011	NUM
abr-104	41	26	,	,	PUNCT
abr-104	41	27	a	a	DET
abr-104	41	28	gao	gao	PROPN
abr-104	41	29	report	report	NOUN
abr-104	41	30	to	to	ADP
abr-104	41	31	congress	congress	PROPN
abr-104	41	32	entitled	entitle	VERB
abr-104	41	33	“	"	PUNCT
abr-104	41	34	postsecondary	postsecondary	ADJ
abr-104	41	35	education	education	NOUN
abr-104	41	36	—	—	PUNCT
abr-104	41	37	student	student	NOUN
abr-104	41	38	outcomes	outcome	NOUN
abr-104	41	39	vary	vary	VERB
abr-104	41	40	at	at	ADP
abr-104	41	41	for	for	ADP
abr-104	41	42	-	-	PUNCT
abr-104	41	43	profit	profit	NOUN
abr-104	41	44	,	,	PUNCT
abr-104	41	45	nonprofit	nonprofit	ADJ
abr-104	41	46	,	,	PUNCT
abr-104	41	47	and	and	CCONJ
abr-104	41	48	public	public	ADJ
abr-104	41	49	schools	school	NOUN
abr-104	41	50	”	"	PUNCT
abr-104	41	51	(	(	PUNCT
abr-104	41	52	u.	u.	PROPN
abr-104	41	53	s.	s.	PROPN
abr-104	41	54	government	government	PROPN
abr-104	41	55	accountability	accountability	NOUN
abr-104	41	56	office	office	NOUN
abr-104	41	57	,	,	PUNCT
abr-104	41	58	2011	2011	NUM
abr-104	41	59	)	)	PUNCT
abr-104	41	60	data	datum	NOUN
abr-104	41	61	were	be	AUX
abr-104	41	62	gathered	gather	VERB
abr-104	41	63	on	on	ADP
abr-104	41	64	educational	educational	ADJ
abr-104	41	65	outcomes	outcome	NOUN
abr-104	41	66	of	of	ADP
abr-104	41	67	those	those	PRON
abr-104	41	68	attending	attend	VERB
abr-104	41	69	publicly	publicly	ADV
abr-104	41	70	supported	support	VERB
abr-104	41	71	,	,	PUNCT
abr-104	41	72	private	private	ADJ
abr-104	41	73	not	not	PART
abr-104	41	74	-	-	PUNCT
abr-104	41	75	forprofit	forprofit	NOUN
abr-104	41	76	,	,	PUNCT
abr-104	41	77	and	and	CCONJ
abr-104	41	78	commercial	commercial	ADJ
abr-104	41	79	for	for	ADP
abr-104	41	80	-	-	PUNCT
abr-104	41	81	profit	profit	NOUN
abr-104	41	82	educational	educational	ADJ
abr-104	41	83	institutions	institution	NOUN
abr-104	41	84	.	.	PUNCT
abr-104	42	1	the	the	DET
abr-104	42	2	data	datum	NOUN
abr-104	42	3	included	include	VERB
abr-104	42	4	comparisons	comparison	NOUN
abr-104	42	5	of	of	ADP
abr-104	42	6	graduation	graduation	NOUN
abr-104	42	7	rates	rate	NOUN
abr-104	42	8	,	,	PUNCT
abr-104	42	9	employment	employment	NOUN
abr-104	42	10	outcomes	outcome	NOUN
abr-104	42	11	,	,	PUNCT
abr-104	42	12	student	student	NOUN
abr-104	42	13	debts	debt	NOUN
abr-104	42	14	at	at	ADP
abr-104	42	15	graduation	graduation	NOUN
abr-104	42	16	,	,	PUNCT
abr-104	42	17	loan	loan	NOUN
abr-104	42	18	default	default	NOUN
abr-104	42	19	rates	rate	NOUN
abr-104	42	20	,	,	PUNCT
abr-104	42	21	and	and	CCONJ
abr-104	42	22	success	success	NOUN
abr-104	42	23	of	of	ADP
abr-104	42	24	graduates	graduate	NOUN
abr-104	42	25	on	on	ADP
abr-104	42	26	ten	ten	NUM
abr-104	42	27	professional	professional	ADJ
abr-104	42	28	licensure	licensure	NOUN
abr-104	42	29	exams	exam	NOUN
abr-104	42	30	completed	complete	VERB
abr-104	42	31	shortly	shortly	ADV
abr-104	42	32	after	after	ADP
abr-104	42	33	graduation	graduation	NOUN
abr-104	42	34	.	.	PUNCT
abr-104	43	1	the	the	DET
abr-104	43	2	2011	2011	NUM
abr-104	43	3	gao	gao	PROPN
abr-104	43	4	report	report	NOUN
abr-104	43	5	(	(	PUNCT
abr-104	43	6	u.	u.	PROPN
abr-104	43	7	s.	s.	PROPN
abr-104	43	8	government	government	PROPN
abr-104	43	9	accountability	accountability	NOUN
abr-104	43	10	office	office	NOUN
abr-104	43	11	,	,	PUNCT
abr-104	43	12	2011	2011	NUM
abr-104	43	13	)	)	PUNCT
abr-104	43	14	confirmed	confirm	VERB
abr-104	43	15	many	many	ADJ
abr-104	43	16	of	of	ADP
abr-104	43	17	the	the	DET
abr-104	43	18	findings	finding	NOUN
abr-104	43	19	in	in	ADP
abr-104	43	20	u.s	u.s	PROPN
abr-104	43	21	.	.	PROPN
abr-104	43	22	department	department	PROPN
abr-104	43	23	of	of	ADP
abr-104	43	24	education	education	PROPN
abr-104	43	25	data	datum	NOUN
abr-104	43	26	.	.	PUNCT
abr-104	44	1	conclusions	conclusion	NOUN
abr-104	44	2	in	in	ADP
abr-104	44	3	the	the	DET
abr-104	44	4	2011	2011	NUM
abr-104	44	5	gao	gao	PROPN
abr-104	44	6	report	report	NOUN
abr-104	44	7	include	include	VERB
abr-104	44	8	:	:	PUNCT
abr-104	44	9	1	1	X
abr-104	44	10	)	)	PUNCT
abr-104	44	11	on	on	ADP
abr-104	44	12	average	average	ADJ
abr-104	44	13	only	only	ADV
abr-104	44	14	3	3	NUM
abr-104	44	15	percent	percent	NOUN
abr-104	44	16	of	of	ADP
abr-104	44	17	entering	enter	VERB
abr-104	44	18	low	low	ADJ
abr-104	44	19	-	-	PUNCT
abr-104	44	20	income	income	NOUN
abr-104	44	21	students	student	NOUN
abr-104	44	22	ultimately	ultimately	ADV
abr-104	44	23	complete	complete	VERB
abr-104	44	24	a	a	DET
abr-104	44	25	bachelor	bachelor	NOUN
abr-104	44	26	’s	’s	NOUN
abr-104	44	27	degree	degree	NOUN
abr-104	44	28	if	if	SCONJ
abr-104	44	29	they	they	PRON
abr-104	44	30	attend	attend	VERB
abr-104	44	31	a	a	DET
abr-104	44	32	for	for	ADP
abr-104	44	33	-	-	PUNCT
abr-104	44	34	profit	profit	NOUN
abr-104	44	35	institution	institution	NOUN
abr-104	44	36	whereas	whereas	SCONJ
abr-104	44	37	a	a	DET
abr-104	44	38	full	full	ADJ
abr-104	44	39	49	49	NUM
abr-104	44	40	percent	percent	NOUN
abr-104	44	41	of	of	ADP
abr-104	44	42	entering	enter	VERB
abr-104	44	43	low	low	ADJ
abr-104	44	44	-	-	PUNCT
abr-104	44	45	income	income	NOUN
abr-104	44	46	students	student	NOUN
abr-104	44	47	complete	complete	VERB
abr-104	44	48	a	a	DET
abr-104	44	49	bachelor	bachelor	NOUN
abr-104	44	50	’s	’s	NOUN
abr-104	44	51	degree	degree	NOUN
abr-104	44	52	if	if	SCONJ
abr-104	44	53	they	they	PRON
abr-104	44	54	attend	attend	VERB
abr-104	44	55	a	a	DET
abr-104	44	56	public	public	ADJ
abr-104	44	57	institution	institution	NOUN
abr-104	44	58	;	;	PUNCT
abr-104	44	59	2	2	X
abr-104	44	60	)	)	PUNCT
abr-104	44	61	graduates	graduate	NOUN
abr-104	44	62	of	of	ADP
abr-104	44	63	for	for	ADP
abr-104	44	64	-	-	PUNCT
abr-104	44	65	profit	profit	NOUN
abr-104	44	66	schools	school	NOUN
abr-104	44	67	,	,	PUNCT
abr-104	44	68	when	when	SCONJ
abr-104	44	69	able	able	ADJ
abr-104	44	70	to	to	PART
abr-104	44	71	find	find	VERB
abr-104	44	72	work	work	NOUN
abr-104	44	73	in	in	ADP
abr-104	44	74	their	their	PRON
abr-104	44	75	field	field	NOUN
abr-104	44	76	of	of	ADP
abr-104	44	77	study	study	NOUN
abr-104	44	78	after	after	ADP
abr-104	44	79	graduation	graduation	NOUN
abr-104	44	80	,	,	PUNCT
abr-104	44	81	generally	generally	ADV
abr-104	44	82	have	have	VERB
abr-104	44	83	similar	similar	ADJ
abr-104	44	84	annual	annual	ADJ
abr-104	44	85	earnings	earning	NOUN
abr-104	44	86	to	to	ADP
abr-104	44	87	those	those	PRON
abr-104	44	88	from	from	ADP
abr-104	44	89	public	public	ADJ
abr-104	44	90	and	and	CCONJ
abr-104	44	91	private	private	ADJ
abr-104	44	92	not	not	PART
abr-104	44	93	-	-	PUNCT
abr-104	44	94	for	for	ADP
abr-104	44	95	-	-	PUNCT
abr-104	44	96	profit	profit	NOUN
abr-104	44	97	schools	school	NOUN
abr-104	44	98	,	,	PUNCT
abr-104	44	99	but	but	CCONJ
abr-104	44	100	they	they	PRON
abr-104	44	101	are	be	AUX
abr-104	44	102	less	less	ADV
abr-104	44	103	likely	likely	ADJ
abr-104	44	104	to	to	PART
abr-104	44	105	find	find	VERB
abr-104	44	106	a	a	DET
abr-104	44	107	job	job	NOUN
abr-104	44	108	in	in	ADP
abr-104	44	109	their	their	PRON
abr-104	44	110	field	field	NOUN
abr-104	44	111	;	;	PUNCT
abr-104	44	112	3	3	X
abr-104	44	113	)	)	PUNCT
abr-104	44	114	a	a	DET
abr-104	44	115	higher	high	ADJ
abr-104	44	116	proportion	proportion	NOUN
abr-104	44	117	of	of	ADP
abr-104	44	118	students	student	NOUN
abr-104	44	119	at	at	ADP
abr-104	44	120	for	for	ADP
abr-104	44	121	-	-	PUNCT
abr-104	44	122	profit	profit	NOUN
abr-104	44	123	institutions	institution	NOUN
abr-104	44	124	take	take	VERB
abr-104	44	125	out	out	ADP
abr-104	44	126	student	student	NOUN
abr-104	44	127	loans	loan	NOUN
abr-104	44	128	,	,	PUNCT
abr-104	44	129	and	and	CCONJ
abr-104	44	130	the	the	DET
abr-104	44	131	total	total	ADJ
abr-104	44	132	amount	amount	NOUN
abr-104	44	133	of	of	ADP
abr-104	44	134	those	those	DET
abr-104	44	135	loans	loan	NOUN
abr-104	44	136	at	at	ADP
abr-104	44	137	graduation	graduation	NOUN
abr-104	44	138	is	be	AUX
abr-104	44	139	higher	high	ADJ
abr-104	44	140	relative	relative	ADJ
abr-104	44	141	to	to	ADP
abr-104	44	142	students	student	NOUN
abr-104	44	143	attending	attend	VERB
abr-104	44	144	public	public	ADJ
abr-104	44	145	and	and	CCONJ
abr-104	44	146	private	private	ADJ
abr-104	44	147	not	not	PART
abr-104	44	148	-	-	PUNCT
abr-104	44	149	for	for	ADP
abr-104	44	150	-	-	PUNCT
abr-104	44	151	profit	profit	NOUN
abr-104	44	152	institutions	institution	NOUN
abr-104	44	153	;	;	PUNCT
abr-104	44	154	4	4	X
abr-104	44	155	)	)	PUNCT
abr-104	44	156	student	student	NOUN
abr-104	44	157	loan	loan	NOUN
abr-104	44	158	default	default	NOUN
abr-104	44	159	rates	rate	NOUN
abr-104	44	160	are	be	AUX
abr-104	44	161	higher	high	ADJ
abr-104	44	162	for	for	ADP
abr-104	44	163	those	those	PRON
abr-104	44	164	who	who	PRON
abr-104	44	165	attended	attend	VERB
abr-104	44	166	for	for	ADP
abr-104	44	167	-	-	PUNCT
abr-104	44	168	profit	profit	NOUN
abr-104	44	169	institutions	institution	NOUN
abr-104	44	170	;	;	PUNCT
abr-104	44	171	and	and	CCONJ
abr-104	44	172	5	5	X
abr-104	44	173	)	)	PUNCT
abr-104	44	174	on	on	ADP
abr-104	44	175	nine	nine	NUM
abr-104	44	176	of	of	ADP
abr-104	44	177	ten	ten	NUM
abr-104	44	178	licensing	licensing	NOUN
abr-104	44	179	exams	exam	NOUN
abr-104	44	180	,	,	PUNCT
abr-104	44	181	recent	recent	ADJ
abr-104	44	182	graduates	graduate	NOUN
abr-104	44	183	of	of	ADP
abr-104	44	184	forprofit	forprofit	PROPN
abr-104	44	185	schools	school	NOUN
abr-104	44	186	had	have	VERB
abr-104	44	187	significantly	significantly	ADV
abr-104	44	188	lower	low	ADJ
abr-104	44	189	pass	pass	VERB
abr-104	44	190	rates	rate	NOUN
abr-104	44	191	.	.	PUNCT
abr-104	45	1	the	the	DET
abr-104	45	2	single	single	ADJ
abr-104	45	3	exception	exception	NOUN
abr-104	45	4	was	be	AUX
abr-104	45	5	the	the	DET
abr-104	45	6	licensure	licensure	NOUN
abr-104	45	7	exam	exam	NOUN
abr-104	45	8	for	for	ADP
abr-104	45	9	funeral	funeral	NOUN
abr-104	45	10	directors	director	NOUN
abr-104	45	11	.	.	PUNCT
abr-104	46	1	lower	low	ADJ
abr-104	46	2	pass	pass	VERB
abr-104	46	3	rates	rate	NOUN
abr-104	46	4	on	on	ADP
abr-104	46	5	professional	professional	ADJ
abr-104	46	6	exams	exam	NOUN
abr-104	46	7	were	be	AUX
abr-104	46	8	found	find	VERB
abr-104	46	9	on	on	ADP
abr-104	46	10	registered	register	VERB
abr-104	46	11	nursing	nursing	NOUN
abr-104	46	12	exams	exam	NOUN
abr-104	46	13	,	,	PUNCT
abr-104	46	14	licensed	license	VERB
abr-104	46	15	practical	practical	ADJ
abr-104	46	16	nursing	nursing	NOUN
abr-104	46	17	exams	exam	NOUN
abr-104	46	18	,	,	PUNCT
abr-104	46	19	radiographers	radiographer	NOUN
abr-104	46	20	’	'	PUNCT
abr-104	46	21	exams	exam	NOUN
abr-104	46	22	,	,	PUNCT
abr-104	46	23	emergency	emergency	NOUN
abr-104	46	24	medical	medical	ADJ
abr-104	46	25	technician	technician	ADJ
abr-104	46	26	exams	exam	NOUN
abr-104	46	27	,	,	PUNCT
abr-104	46	28	paramedics	paramedic	NOUN
abr-104	46	29	’	'	PUNCT
abr-104	46	30	exams	exam	NOUN
abr-104	46	31	,	,	PUNCT
abr-104	46	32	surgical	surgical	ADJ
abr-104	46	33	technologist	technologist	NOUN
abr-104	46	34	exams	exam	NOUN
abr-104	46	35	,	,	PUNCT
abr-104	46	36	massage	massage	NOUN
abr-104	46	37	therapist	therapist	NOUN
abr-104	46	38	exams	exam	NOUN
abr-104	46	39	,	,	PUNCT
abr-104	46	40	legal	legal	ADJ
abr-104	46	41	associate	associate	NOUN
abr-104	46	42	exams	exam	NOUN
abr-104	46	43	,	,	PUNCT
abr-104	46	44	and	and	CCONJ
abr-104	46	45	cosmetologist	cosmetologist	NOUN
abr-104	46	46	exams	exam	NOUN
abr-104	46	47	.	.	PUNCT
abr-104	47	1	of	of	ADP
abr-104	47	2	note	note	NOUN
abr-104	47	3	to	to	ADP
abr-104	47	4	this	this	DET
abr-104	47	5	research	research	NOUN
abr-104	47	6	is	be	AUX
abr-104	47	7	that	that	SCONJ
abr-104	47	8	the	the	DET
abr-104	47	9	uniform	uniform	ADJ
abr-104	47	10	cpa	cpa	PROPN
abr-104	47	11	exam	exam	NOUN
abr-104	47	12	was	be	AUX
abr-104	47	13	not	not	PART
abr-104	47	14	one	one	NUM
abr-104	47	15	of	of	ADP
abr-104	47	16	the	the	DET
abr-104	47	17	exams	exam	NOUN
abr-104	47	18	included	include	VERB
abr-104	47	19	in	in	ADP
abr-104	47	20	the	the	DET
abr-104	47	21	gao	gao	PROPN
abr-104	47	22	study	study	NOUN
abr-104	47	23	.	.	PUNCT
abr-104	48	1	in	in	ADP
abr-104	48	2	response	response	NOUN
abr-104	48	3	to	to	ADP
abr-104	48	4	growing	grow	VERB
abr-104	48	5	public	public	ADJ
abr-104	48	6	concerns	concern	NOUN
abr-104	48	7	about	about	ADP
abr-104	48	8	both	both	CCONJ
abr-104	48	9	the	the	DET
abr-104	48	10	costs	cost	NOUN
abr-104	48	11	and	and	CCONJ
abr-104	48	12	outcomes	outcome	NOUN
abr-104	48	13	of	of	ADP
abr-104	48	14	commercial	commercial	ADJ
abr-104	48	15	higher	high	ADJ
abr-104	48	16	education	education	NOUN
abr-104	48	17	especially	especially	ADV
abr-104	48	18	to	to	ADP
abr-104	48	19	economically	economically	ADV
abr-104	48	20	disadvantaged	disadvantaged	ADJ
abr-104	48	21	students	student	NOUN
abr-104	48	22	,	,	PUNCT
abr-104	48	23	the	the	DET
abr-104	48	24	u.s	u.s	PROPN
abr-104	48	25	.	.	PROPN
abr-104	48	26	department	department	PROPN
abr-104	48	27	of	of	ADP
abr-104	48	28	education	education	NOUN
abr-104	48	29	recently	recently	ADV
abr-104	48	30	decided	decide	VERB
abr-104	48	31	to	to	PART
abr-104	48	32	implement	implement	VERB
abr-104	48	33	new	new	ADJ
abr-104	48	34	regulations	regulation	NOUN
abr-104	48	35	over	over	ADP
abr-104	48	36	higher	high	ADJ
abr-104	48	37	education	education	NOUN
abr-104	48	38	.	.	PUNCT
abr-104	49	1	these	these	DET
abr-104	49	2	new	new	ADJ
abr-104	49	3	regulations	regulation	NOUN
abr-104	49	4	were	be	AUX
abr-104	49	5	published	publish	VERB
abr-104	49	6	in	in	ADP
abr-104	49	7	the	the	DET
abr-104	49	8	2011	2011	NUM
abr-104	49	9	federal	federal	ADJ
abr-104	49	10	register	register	NOUN
abr-104	49	11	under	under	ADP
abr-104	49	12	the	the	DET
abr-104	49	13	title	title	NOUN
abr-104	49	14	,	,	PUNCT
abr-104	49	15	“	"	PUNCT
abr-104	49	16	program	program	NOUN
abr-104	49	17	integrity	integrity	NOUN
abr-104	49	18	:	:	PUNCT
abr-104	49	19	gainful	gainful	ADJ
abr-104	49	20	employment	employment	NOUN
abr-104	49	21	-	-	PUNCT
abr-104	49	22	debt	debt	NOUN
abr-104	49	23	measures	measure	NOUN
abr-104	49	24	”	"	PUNCT
abr-104	49	25	(	(	PUNCT
abr-104	49	26	the	the	DET
abr-104	49	27	federal	federal	ADJ
abr-104	49	28	register	register	NOUN
abr-104	49	29	,	,	PUNCT
abr-104	49	30	2011	2011	NUM
abr-104	49	31	)	)	PUNCT
abr-104	49	32	.	.	PUNCT
abr-104	50	1	the	the	DET
abr-104	50	2	regulations	regulation	NOUN
abr-104	50	3	were	be	AUX
abr-104	50	4	intended	intend	VERB
abr-104	50	5	to	to	PART
abr-104	50	6	impose	impose	VERB
abr-104	50	7	sanctions	sanction	NOUN
abr-104	50	8	on	on	ADP
abr-104	50	9	postsecondary	postsecondary	ADJ
abr-104	50	10	educational	educational	ADJ
abr-104	50	11	institutions	institution	NOUN
abr-104	50	12	whose	whose	DET
abr-104	50	13	graduates	graduate	NOUN
abr-104	50	14	,	,	PUNCT
abr-104	50	15	on	on	ADP
abr-104	50	16	average	average	ADJ
abr-104	50	17	,	,	PUNCT
abr-104	50	18	failed	fail	VERB
abr-104	50	19	either	either	PRON
abr-104	50	20	of	of	ADP
abr-104	50	21	two	two	NUM
abr-104	50	22	metrics	metric	NOUN
abr-104	50	23	.	.	PUNCT
abr-104	51	1	the	the	DET
abr-104	51	2	first	first	ADJ
abr-104	51	3	metric	metric	NOUN
abr-104	51	4	is	be	AUX
abr-104	51	5	that	that	SCONJ
abr-104	51	6	at	at	ADV
abr-104	51	7	least	least	ADV
abr-104	51	8	35	35	NUM
abr-104	51	9	percent	percent	NOUN
abr-104	51	10	of	of	ADP
abr-104	51	11	former	former	ADJ
abr-104	51	12	students	student	NOUN
abr-104	51	13	must	must	AUX
abr-104	51	14	be	be	AUX
abr-104	51	15	current	current	ADJ
abr-104	51	16	in	in	ADP
abr-104	51	17	repaying	repay	VERB
abr-104	51	18	their	their	PRON
abr-104	51	19	student	student	NOUN
abr-104	51	20	loans	loan	NOUN
abr-104	51	21	(	(	PUNCT
abr-104	51	22	not	not	PART
abr-104	51	23	be	be	AUX
abr-104	51	24	in	in	ADP
abr-104	51	25	default	default	NOUN
abr-104	51	26	)	)	PUNCT
abr-104	51	27	.	.	PUNCT
abr-104	52	1	the	the	DET
abr-104	52	2	second	second	ADJ
abr-104	52	3	metric	metric	NOUN
abr-104	52	4	is	be	AUX
abr-104	52	5	either	either	CCONJ
abr-104	52	6	that	that	SCONJ
abr-104	52	7	the	the	DET
abr-104	52	8	average	average	ADJ
abr-104	52	9	annual	annual	ADJ
abr-104	52	10	loan	loan	NOUN
abr-104	52	11	payments	payment	NOUN
abr-104	52	12	of	of	ADP
abr-104	52	13	former	former	ADJ
abr-104	52	14	students	student	NOUN
abr-104	52	15	do	do	AUX
abr-104	52	16	not	not	PART
abr-104	52	17	exceed	exceed	VERB
abr-104	52	18	30	30	NUM
abr-104	52	19	percent	percent	NOUN
abr-104	52	20	of	of	ADP
abr-104	52	21	the	the	DET
abr-104	52	22	average	average	ADJ
abr-104	52	23	graduate	graduate	NOUN
abr-104	52	24	’s	’s	PART
abr-104	52	25	discretionary	discretionary	ADJ
abr-104	52	26	income	income	NOUN
abr-104	52	27	,	,	PUNCT
abr-104	52	28	or	or	CCONJ
abr-104	52	29	the	the	DET
abr-104	52	30	total	total	ADJ
abr-104	52	31	annual	annual	ADJ
abr-104	52	32	loan	loan	NOUN
abr-104	52	33	payments	payment	NOUN
abr-104	52	34	of	of	ADP
abr-104	52	35	the	the	DET
abr-104	52	36	average	average	ADJ
abr-104	52	37	graduate	graduate	NOUN
abr-104	52	38	do	do	AUX
abr-104	52	39	not	not	PART
abr-104	52	40	exceed	exceed	VERB
abr-104	52	41	12	12	NUM
abr-104	52	42	percent	percent	NOUN
abr-104	52	43	of	of	ADP
abr-104	52	44	their	their	PRON
abr-104	52	45	total	total	ADJ
abr-104	52	46	income	income	NOUN
abr-104	52	47	on	on	ADP
abr-104	52	48	average	average	ADJ
abr-104	52	49	.	.	PUNCT
abr-104	53	1	these	these	DET
abr-104	53	2	new	new	ADJ
abr-104	53	3	regulations	regulation	NOUN
abr-104	53	4	were	be	AUX
abr-104	53	5	intended	intend	VERB
abr-104	53	6	to	to	PART
abr-104	53	7	limit	limit	VERB
abr-104	53	8	future	future	ADJ
abr-104	53	9	access	access	NOUN
abr-104	53	10	to	to	ADP
abr-104	53	11	federal	federal	ADJ
abr-104	53	12	student	student	NOUN
abr-104	53	13	aid	aid	NOUN
abr-104	53	14	(	(	PUNCT
abr-104	53	15	title	title	NOUN
abr-104	53	16	iv	iv	NUM
abr-104	53	17	payments	payment	NOUN
abr-104	53	18	and	and	CCONJ
abr-104	53	19	loans	loan	NOUN
abr-104	53	20	)	)	PUNCT
abr-104	53	21	to	to	ADP
abr-104	53	22	institutions	institution	NOUN
abr-104	53	23	whose	whose	DET
abr-104	53	24	graduates	graduate	NOUN
abr-104	53	25	could	could	AUX
abr-104	53	26	not	not	PART
abr-104	53	27	meet	meet	VERB
abr-104	53	28	both	both	DET
abr-104	53	29	metrics	metric	NOUN
abr-104	53	30	.	.	PUNCT
abr-104	54	1	however	however	ADV
abr-104	54	2	,	,	PUNCT
abr-104	54	3	less	less	ADJ
abr-104	54	4	than	than	ADP
abr-104	54	5	a	a	PRON
abr-104	54	6	month	month	NOUN
abr-104	54	7	after	after	SCONJ
abr-104	54	8	the	the	DET
abr-104	54	9	regulations	regulation	NOUN
abr-104	54	10	were	be	AUX
abr-104	54	11	released	release	VERB
abr-104	54	12	,	,	PUNCT
abr-104	54	13	a	a	DET
abr-104	54	14	u.s	u.s	PROPN
abr-104	54	15	.	.	PROPN
abr-104	54	16	district	district	PROPN
abr-104	54	17	judge	judge	NOUN
abr-104	54	18	in	in	ADP
abr-104	54	19	washington	washington	PROPN
abr-104	54	20	,	,	PUNCT
abr-104	54	21	d.c	d.c	PROPN
abr-104	54	22	.	.	PROPN
abr-104	54	23	struck	strike	VERB
abr-104	54	24	them	they	PRON
abr-104	54	25	down	down	ADP
abr-104	54	26	on	on	ADP
abr-104	54	27	the	the	DET
abr-104	54	28	basis	basis	NOUN
abr-104	54	29	of	of	ADP
abr-104	54	30	inadequate	inadequate	ADJ
abr-104	54	31	support	support	NOUN
abr-104	54	32	for	for	ADP
abr-104	54	33	the	the	DET
abr-104	54	34	35	35	NUM
abr-104	54	35	percent	percent	NOUN
abr-104	54	36	loan	loan	NOUN
abr-104	54	37	repayment	repayment	NOUN
abr-104	54	38	metric	metric	ADJ
abr-104	54	39	(	(	PUNCT
abr-104	54	40	equal	equal	ADJ
abr-104	54	41	justice	justice	NOUN
abr-104	54	42	works	work	NOUN
abr-104	54	43	,	,	PUNCT
abr-104	54	44	2012	2012	NUM
abr-104	54	45	)	)	PUNCT
abr-104	54	46	.	.	PUNCT
abr-104	55	1	as	as	ADP
abr-104	55	2	a	a	DET
abr-104	55	3	result	result	NOUN
abr-104	55	4	the	the	DET
abr-104	55	5	new	new	ADJ
abr-104	55	6	regulations	regulation	NOUN
abr-104	55	7	are	be	AUX
abr-104	55	8	not	not	PART
abr-104	55	9	being	be	AUX
abr-104	55	10	enforced	enforce	VERB
abr-104	55	11	until	until	ADP
abr-104	55	12	such	such	ADJ
abr-104	55	13	time	time	NOUN
abr-104	55	14	as	as	SCONJ
abr-104	55	15	the	the	DET
abr-104	55	16	u.s	u.s	PROPN
abr-104	55	17	.	.	PROPN
abr-104	55	18	department	department	PROPN
abr-104	55	19	of	of	ADP
abr-104	55	20	education	education	NOUN
abr-104	55	21	reworks	rework	VERB
abr-104	55	22	its	its	PRON
abr-104	55	23	loan	loan	NOUN
abr-104	55	24	default	default	NOUN
abr-104	55	25	metric	metric	ADJ
abr-104	55	26	to	to	ADP
abr-104	55	27	the	the	DET
abr-104	55	28	satisfaction	satisfaction	NOUN
abr-104	55	29	of	of	ADP
abr-104	55	30	federal	federal	ADJ
abr-104	55	31	courts	court	NOUN
abr-104	55	32	.	.	PUNCT
abr-104	56	1	motivation	motivation	VERB
abr-104	56	2	the	the	DET
abr-104	56	3	motivation	motivation	NOUN
abr-104	56	4	for	for	ADP
abr-104	56	5	this	this	DET
abr-104	56	6	research	research	NOUN
abr-104	56	7	is	be	AUX
abr-104	56	8	to	to	PART
abr-104	56	9	determine	determine	VERB
abr-104	56	10	whether	whether	SCONJ
abr-104	56	11	cpa	cpa	PROPN
abr-104	56	12	exam	exam	NOUN
abr-104	56	13	pass	pass	NOUN
abr-104	56	14	rates	rate	NOUN
abr-104	56	15	of	of	ADP
abr-104	56	16	graduates	graduate	NOUN
abr-104	56	17	from	from	ADP
abr-104	56	18	three	three	NUM
abr-104	56	19	different	different	ADJ
abr-104	56	20	types	type	NOUN
abr-104	56	21	of	of	ADP
abr-104	56	22	higher	high	ADJ
abr-104	56	23	education	education	NOUN
abr-104	56	24	institutions	institution	NOUN
abr-104	56	25	---	---	PUNCT
abr-104	56	26	publicly	publicly	ADV
abr-104	56	27	supported	support	VERB
abr-104	56	28	state	state	NOUN
abr-104	56	29	universities	university	NOUN
abr-104	56	30	,	,	PUNCT
abr-104	56	31	private	private	ADJ
abr-104	56	32	not	not	PART
abr-104	56	33	-	-	PUNCT
abr-104	56	34	forprofit	forprofit	ADJ
abr-104	56	35	universities	university	NOUN
abr-104	56	36	,	,	PUNCT
abr-104	56	37	and	and	CCONJ
abr-104	56	38	private	private	ADJ
abr-104	56	39	for	for	ADP
abr-104	56	40	-	-	PUNCT
abr-104	56	41	profit	profit	NOUN
abr-104	56	42	commercial	commercial	ADJ
abr-104	56	43	universities	university	NOUN
abr-104	56	44	differ	differ	VERB
abr-104	56	45	systematically	systematically	ADV
abr-104	56	46	.	.	PUNCT
abr-104	57	1	we	we	PRON
abr-104	57	2	pose	pose	VERB
abr-104	57	3	several	several	ADJ
abr-104	57	4	questions	question	NOUN
abr-104	57	5	.	.	PUNCT
abr-104	58	1	first	first	ADV
abr-104	58	2	,	,	PUNCT
abr-104	58	3	are	be	AUX
abr-104	58	4	there	there	PRON
abr-104	58	5	systematic	systematic	ADJ
abr-104	58	6	differences	difference	NOUN
abr-104	58	7	in	in	ADP
abr-104	58	8	the	the	DET
abr-104	58	9	average	average	ADJ
abr-104	58	10	cpa	cpa	NOUN
abr-104	58	11	exam	exam	NOUN
abr-104	58	12	pass	pass	NOUN
abr-104	58	13	rates	rate	NOUN
abr-104	58	14	of	of	ADP
abr-104	58	15	students	student	NOUN
abr-104	58	16	completing	complete	VERB
abr-104	58	17	a	a	DET
abr-104	58	18	bachelor	bachelor	NOUN
abr-104	58	19	’s	’s	PART
abr-104	58	20	degree	degree	NOUN
abr-104	58	21	in	in	ADP
abr-104	58	22	from	from	ADP
abr-104	58	23	each	each	PRON
abr-104	58	24	of	of	ADP
abr-104	58	25	the	the	DET
abr-104	58	26	three	three	NUM
abr-104	58	27	types	type	NOUN
abr-104	58	28	of	of	ADP
abr-104	58	29	institutions	institution	NOUN
abr-104	58	30	?	?	PUNCT
abr-104	59	1	and	and	CCONJ
abr-104	59	2	if	if	SCONJ
abr-104	59	3	so	so	ADV
abr-104	59	4	,	,	PUNCT
abr-104	59	5	how	how	SCONJ
abr-104	59	6	large	large	ADJ
abr-104	59	7	are	be	AUX
abr-104	59	8	these	these	DET
abr-104	59	9	differences	difference	NOUN
abr-104	59	10	and	and	CCONJ
abr-104	59	11	in	in	ADP
abr-104	59	12	what	what	DET
abr-104	59	13	direction	direction	NOUN
abr-104	59	14	?	?	PUNCT
abr-104	60	1	we	we	PRON
abr-104	60	2	believe	believe	VERB
abr-104	60	3	answers	answer	NOUN
abr-104	60	4	to	to	ADP
abr-104	60	5	these	these	DET
abr-104	60	6	questions	question	NOUN
abr-104	60	7	will	will	AUX
abr-104	60	8	be	be	AUX
abr-104	60	9	important	important	ADJ
abr-104	60	10	to	to	ADP
abr-104	60	11	students	student	NOUN
abr-104	60	12	(	(	PUNCT
abr-104	60	13	and	and	CCONJ
abr-104	60	14	also	also	ADV
abr-104	60	15	to	to	ADP
abr-104	60	16	their	their	PRON
abr-104	60	17	parents	parent	NOUN
abr-104	60	18	)	)	PUNCT
abr-104	60	19	who	who	PRON
abr-104	60	20	are	be	AUX
abr-104	60	21	looking	look	VERB
abr-104	60	22	for	for	ADP
abr-104	60	23	universities	university	NOUN
abr-104	60	24	that	that	PRON
abr-104	60	25	will	will	AUX
abr-104	60	26	provide	provide	VERB
abr-104	60	27	the	the	DET
abr-104	60	28	type	type	NOUN
abr-104	60	29	of	of	ADP
abr-104	60	30	education	education	NOUN
abr-104	60	31	needed	need	VERB
abr-104	60	32	for	for	ADP
abr-104	60	33	passing	pass	VERB
abr-104	60	34	the	the	DET
abr-104	60	35	cpa	cpa	NOUN
abr-104	60	36	examination	examination	NOUN
abr-104	60	37	and	and	CCONJ
abr-104	60	38	for	for	ADP
abr-104	60	39	entering	enter	VERB
abr-104	60	40	the	the	DET
abr-104	60	41	profession	profession	NOUN
abr-104	60	42	of	of	ADP
abr-104	60	43	public	public	ADJ
abr-104	60	44	accounting	accounting	NOUN
abr-104	60	45	.	.	PUNCT
abr-104	61	1	we	we	PRON
abr-104	61	2	have	have	AUX
abr-104	61	3	found	find	VERB
abr-104	61	4	no	no	DET
abr-104	61	5	other	other	ADJ
abr-104	61	6	published	publish	VERB
abr-104	61	7	(	(	PUNCT
abr-104	61	8	or	or	CCONJ
abr-104	61	9	unpublished	unpublished	ADJ
abr-104	61	10	)	)	PUNCT
abr-104	61	11	research	research	NOUN
abr-104	61	12	reporting	report	VERB
abr-104	61	13	these	these	DET
abr-104	61	14	comparisons	comparison	NOUN
abr-104	61	15	.	.	PUNCT
abr-104	62	1	80	80	NUM
abr-104	62	2	morgan	morgan	NOUN
abr-104	62	3	and	and	CCONJ
abr-104	62	4	ihrke	ihrke	NOUN
abr-104	62	5	advances	advance	NOUN
abr-104	62	6	in	in	ADP
abr-104	62	7	business	business	NOUN
abr-104	62	8	research	research	NOUN
abr-104	62	9	2013	2013	NUM
abr-104	62	10	,	,	PUNCT
abr-104	62	11	vol	vol	NOUN
abr-104	62	12	.	.	PROPN
abr-104	62	13	4	4	NUM
abr-104	62	14	,	,	PUNCT
abr-104	62	15	no	no	INTJ
abr-104	62	16	.	.	NOUN
abr-104	62	17	1	1	NUM
abr-104	62	18	,	,	PUNCT
abr-104	62	19	77	77	NUM
abr-104	62	20	-	-	SYM
abr-104	62	21	86	86	NUM
abr-104	62	22	cpa	cpa	PROPN
abr-104	62	23	exam	exam	NOUN
abr-104	62	24	pass	pass	NOUN
abr-104	62	25	rates	rate	NOUN
abr-104	62	26	:	:	PUNCT
abr-104	62	27	an	an	DET
abr-104	62	28	available	available	ADJ
abr-104	62	29	operational	operational	ADJ
abr-104	62	30	measure	measure	NOUN
abr-104	62	31	of	of	ADP
abr-104	62	32	accounting	accounting	NOUN
abr-104	62	33	education	education	NOUN
abr-104	62	34	the	the	DET
abr-104	62	35	cpa	cpa	PROPN
abr-104	62	36	exam	exam	NOUN
abr-104	62	37	is	be	AUX
abr-104	62	38	a	a	DET
abr-104	62	39	long	long	ADV
abr-104	62	40	-	-	PUNCT
abr-104	62	41	standing	stand	VERB
abr-104	62	42	and	and	CCONJ
abr-104	62	43	highly	highly	ADV
abr-104	62	44	respected	respect	VERB
abr-104	62	45	licensure	licensure	NOUN
abr-104	62	46	examination	examination	NOUN
abr-104	62	47	whose	whose	DET
abr-104	62	48	passage	passage	NOUN
abr-104	62	49	is	be	AUX
abr-104	62	50	required	require	VERB
abr-104	62	51	prior	prior	ADV
abr-104	62	52	to	to	ADP
abr-104	62	53	the	the	DET
abr-104	62	54	granting	granting	NOUN
abr-104	62	55	of	of	ADP
abr-104	62	56	professional	professional	ADJ
abr-104	62	57	licensure	licensure	NOUN
abr-104	62	58	as	as	ADP
abr-104	62	59	a	a	DET
abr-104	62	60	certified	certified	ADJ
abr-104	62	61	public	public	ADJ
abr-104	62	62	accountant	accountant	NOUN
abr-104	62	63	(	(	PUNCT
abr-104	62	64	cpa	cpa	PROPN
abr-104	62	65	)	)	PUNCT
abr-104	62	66	in	in	ADP
abr-104	62	67	all	all	DET
abr-104	62	68	51	51	NUM
abr-104	62	69	u.s	u.s	PROPN
abr-104	62	70	.	.	PROPN
abr-104	62	71	jurisdictions	jurisdiction	NOUN
abr-104	62	72	.	.	PUNCT
abr-104	63	1	surprisingly	surprisingly	ADV
abr-104	63	2	,	,	PUNCT
abr-104	63	3	the	the	DET
abr-104	63	4	cpa	cpa	NOUN
abr-104	63	5	exam	exam	NOUN
abr-104	63	6	was	be	AUX
abr-104	63	7	not	not	PART
abr-104	63	8	included	include	VERB
abr-104	63	9	on	on	ADP
abr-104	63	10	the	the	DET
abr-104	63	11	list	list	NOUN
abr-104	63	12	of	of	ADP
abr-104	63	13	the	the	DET
abr-104	63	14	10	10	NUM
abr-104	63	15	professional	professional	ADJ
abr-104	63	16	licensure	licensure	NOUN
abr-104	63	17	exam	exam	NOUN
abr-104	63	18	outcomes	outcome	NOUN
abr-104	63	19	evaluated	evaluate	VERB
abr-104	63	20	by	by	ADP
abr-104	63	21	the	the	DET
abr-104	63	22	gao	gao	PROPN
abr-104	63	23	in	in	ADP
abr-104	63	24	the	the	DET
abr-104	63	25	december	december	PROPN
abr-104	63	26	2011	2011	NUM
abr-104	63	27	gao	gao	PROPN
abr-104	63	28	report	report	NOUN
abr-104	63	29	to	to	ADP
abr-104	63	30	congress	congress	PROPN
abr-104	63	31	entitled	entitle	VERB
abr-104	63	32	“	"	PUNCT
abr-104	63	33	postsecondary	postsecondary	ADJ
abr-104	63	34	education	education	NOUN
abr-104	63	35	student	student	NOUN
abr-104	63	36	outcomes	outcome	NOUN
abr-104	63	37	vary	vary	VERB
abr-104	63	38	at	at	ADP
abr-104	63	39	for	for	ADP
abr-104	63	40	-	-	PUNCT
abr-104	63	41	profit	profit	NOUN
abr-104	63	42	,	,	PUNCT
abr-104	63	43	nonprofit	nonprofit	ADJ
abr-104	63	44	,	,	PUNCT
abr-104	63	45	and	and	CCONJ
abr-104	63	46	public	public	ADJ
abr-104	63	47	schools	school	NOUN
abr-104	63	48	”	"	PUNCT
abr-104	63	49	(	(	PUNCT
abr-104	63	50	u.	u.	PROPN
abr-104	63	51	s.	s.	PROPN
abr-104	63	52	government	government	PROPN
abr-104	63	53	accountability	accountability	NOUN
abr-104	63	54	office	office	NOUN
abr-104	63	55	,	,	PUNCT
abr-104	63	56	2011	2011	NUM
abr-104	63	57	)	)	PUNCT
abr-104	63	58	.	.	PUNCT
abr-104	64	1	the	the	DET
abr-104	64	2	research	research	NOUN
abr-104	64	3	results	result	NOUN
abr-104	64	4	reported	report	VERB
abr-104	64	5	here	here	ADV
abr-104	64	6	are	be	AUX
abr-104	64	7	intended	intend	VERB
abr-104	64	8	to	to	PART
abr-104	64	9	rectify	rectify	VERB
abr-104	64	10	this	this	DET
abr-104	64	11	omission	omission	NOUN
abr-104	64	12	.	.	PUNCT
abr-104	65	1	cpa	cpa	PROPN
abr-104	65	2	exam	exam	NOUN
abr-104	65	3	pass	pass	NOUN
abr-104	65	4	rates	rate	NOUN
abr-104	65	5	are	be	AUX
abr-104	65	6	published	publish	VERB
abr-104	65	7	each	each	DET
abr-104	65	8	year	year	NOUN
abr-104	65	9	by	by	ADP
abr-104	65	10	the	the	DET
abr-104	65	11	national	national	PROPN
abr-104	65	12	association	association	PROPN
abr-104	65	13	of	of	ADP
abr-104	65	14	state	state	NOUN
abr-104	65	15	boards	board	NOUN
abr-104	65	16	of	of	ADP
abr-104	65	17	accountancy	accountancy	NOUN
abr-104	65	18	(	(	PUNCT
abr-104	65	19	nasba	nasba	NOUN
abr-104	65	20	)	)	PUNCT
abr-104	65	21	.	.	PUNCT
abr-104	66	1	nasba	nasba	PROPN
abr-104	66	2	data	data	PROPN
abr-104	66	3	includes	include	VERB
abr-104	66	4	the	the	DET
abr-104	66	5	pass	pass	NOUN
abr-104	66	6	rates	rate	NOUN
abr-104	66	7	of	of	ADP
abr-104	66	8	nearly	nearly	ADV
abr-104	66	9	all	all	PRON
abr-104	66	10	accounting	accounting	NOUN
abr-104	66	11	programs	program	NOUN
abr-104	66	12	in	in	ADP
abr-104	66	13	america	america	PROPN
abr-104	66	14	.	.	PUNCT
abr-104	67	1	nasba	nasba	PROPN
abr-104	67	2	data	datum	NOUN
abr-104	67	3	however	however	ADV
abr-104	67	4	does	do	AUX
abr-104	67	5	not	not	PART
abr-104	67	6	separately	separately	ADV
abr-104	67	7	identify	identify	VERB
abr-104	67	8	the	the	DET
abr-104	67	9	pass	pass	NOUN
abr-104	67	10	rates	rate	NOUN
abr-104	67	11	of	of	ADP
abr-104	67	12	“	"	PUNCT
abr-104	67	13	very	very	ADV
abr-104	67	14	small	small	ADJ
abr-104	67	15	programs	program	NOUN
abr-104	67	16	”	"	PUNCT
abr-104	67	17	which	which	PRON
abr-104	67	18	are	be	AUX
abr-104	67	19	defined	define	VERB
abr-104	67	20	as	as	ADP
abr-104	67	21	those	those	DET
abr-104	67	22	accounting	accounting	NOUN
abr-104	67	23	programs	program	NOUN
abr-104	67	24	whose	whose	DET
abr-104	67	25	graduates	graduate	NOUN
abr-104	67	26	take	take	VERB
abr-104	67	27	fewer	few	ADJ
abr-104	67	28	than	than	ADP
abr-104	67	29	5	5	NUM
abr-104	67	30	total	total	ADJ
abr-104	67	31	sections	section	NOUN
abr-104	67	32	of	of	ADP
abr-104	67	33	the	the	DET
abr-104	67	34	cpa	cpa	NOUN
abr-104	67	35	exam	exam	NOUN
abr-104	67	36	during	during	ADP
abr-104	67	37	a	a	DET
abr-104	67	38	reporting	reporting	NOUN
abr-104	67	39	(	(	PUNCT
abr-104	67	40	calendar	calendar	NOUN
abr-104	67	41	)	)	PUNCT
abr-104	67	42	year	year	NOUN
abr-104	67	43	.	.	PUNCT
abr-104	68	1	since	since	SCONJ
abr-104	68	2	nasba	nasba	ADJ
abr-104	68	3	data	datum	NOUN
abr-104	68	4	do	do	AUX
abr-104	68	5	not	not	PART
abr-104	68	6	include	include	VERB
abr-104	68	7	the	the	DET
abr-104	68	8	data	datum	NOUN
abr-104	68	9	of	of	ADP
abr-104	68	10	“	"	PUNCT
abr-104	68	11	very	very	ADV
abr-104	68	12	small	small	ADJ
abr-104	68	13	programs	program	NOUN
abr-104	68	14	”	"	PUNCT
abr-104	68	15	,	,	PUNCT
abr-104	68	16	our	our	PRON
abr-104	68	17	research	research	NOUN
abr-104	68	18	sample	sample	NOUN
abr-104	68	19	could	could	AUX
abr-104	68	20	not	not	PART
abr-104	68	21	either	either	ADV
abr-104	68	22	.	.	PUNCT
abr-104	69	1	nevertheless	nevertheless	ADV
abr-104	69	2	,	,	PUNCT
abr-104	69	3	our	our	PRON
abr-104	69	4	data	datum	NOUN
abr-104	69	5	include	include	VERB
abr-104	69	6	the	the	DET
abr-104	69	7	well	well	ADV
abr-104	69	8	over	over	ADP
abr-104	69	9	95	95	NUM
abr-104	69	10	%	%	NOUN
abr-104	69	11	of	of	ADP
abr-104	69	12	all	all	DET
abr-104	69	13	cpa	cpa	PROPN
abr-104	69	14	exam	exam	NOUN
abr-104	69	15	sections	section	NOUN
abr-104	69	16	taken	take	VERB
abr-104	69	17	during	during	ADP
abr-104	69	18	2011	2011	NUM
abr-104	69	19	.	.	PUNCT
abr-104	70	1	topics	topic	NOUN
abr-104	70	2	tested	test	VERB
abr-104	70	3	on	on	ADP
abr-104	70	4	the	the	DET
abr-104	70	5	cpa	cpa	NOUN
abr-104	70	6	exam	exam	NOUN
abr-104	70	7	are	be	AUX
abr-104	70	8	determined	determine	VERB
abr-104	70	9	by	by	ADP
abr-104	70	10	the	the	DET
abr-104	70	11	american	american	PROPN
abr-104	70	12	institute	institute	PROPN
abr-104	70	13	of	of	ADP
abr-104	70	14	certified	certify	VERB
abr-104	70	15	public	public	ADJ
abr-104	70	16	accountants	accountant	NOUN
abr-104	70	17	(	(	PUNCT
abr-104	70	18	aicpa	aicpa	PROPN
abr-104	70	19	)	)	PUNCT
abr-104	70	20	.	.	PUNCT
abr-104	71	1	the	the	DET
abr-104	71	2	aicpa	aicpa	NOUN
abr-104	71	3	carefully	carefully	ADV
abr-104	71	4	designs	design	VERB
abr-104	71	5	and	and	CCONJ
abr-104	71	6	updates	update	VERB
abr-104	71	7	the	the	DET
abr-104	71	8	cpa	cpa	PROPN
abr-104	71	9	exam	exam	NOUN
abr-104	71	10	,	,	PUNCT
abr-104	71	11	an	an	DET
abr-104	71	12	exam	exam	NOUN
abr-104	71	13	whose	whose	DET
abr-104	71	14	purpose	purpose	NOUN
abr-104	71	15	is	be	AUX
abr-104	71	16	to	to	PART
abr-104	71	17	evaluate	evaluate	VERB
abr-104	71	18	the	the	DET
abr-104	71	19	accounting	accounting	NOUN
abr-104	71	20	as	as	ADV
abr-104	71	21	well	well	ADV
abr-104	71	22	as	as	ADP
abr-104	71	23	general	general	ADJ
abr-104	71	24	business	business	NOUN
abr-104	71	25	knowledge	knowledge	NOUN
abr-104	71	26	(	(	PUNCT
abr-104	71	27	and	and	CCONJ
abr-104	71	28	application	application	NOUN
abr-104	71	29	skills	skill	NOUN
abr-104	71	30	)	)	PUNCT
abr-104	71	31	of	of	ADP
abr-104	71	32	accountants	accountant	NOUN
abr-104	71	33	wishing	wish	VERB
abr-104	71	34	the	the	DET
abr-104	71	35	cpa	cpa	NOUN
abr-104	71	36	designation	designation	NOUN
abr-104	71	37	.	.	PUNCT
abr-104	72	1	the	the	DET
abr-104	72	2	cpa	cpa	PROPN
abr-104	72	3	exam	exam	NOUN
abr-104	72	4	itself	itself	PRON
abr-104	72	5	is	be	AUX
abr-104	72	6	a	a	DET
abr-104	72	7	total	total	ADJ
abr-104	72	8	fourteen	fourteen	NUM
abr-104	72	9	hours	hour	NOUN
abr-104	72	10	in	in	ADP
abr-104	72	11	length	length	NOUN
abr-104	72	12	.	.	PUNCT
abr-104	73	1	it	it	PRON
abr-104	73	2	covers	cover	VERB
abr-104	73	3	topics	topic	NOUN
abr-104	73	4	in	in	ADP
abr-104	73	5	accounting	accounting	NOUN
abr-104	73	6	,	,	PUNCT
abr-104	73	7	auditing	auditing	NOUN
abr-104	73	8	,	,	PUNCT
abr-104	73	9	income	income	NOUN
abr-104	73	10	tax	tax	NOUN
abr-104	73	11	,	,	PUNCT
abr-104	73	12	wealth	wealth	NOUN
abr-104	73	13	transfer	transfer	NOUN
abr-104	73	14	tax	tax	NOUN
abr-104	73	15	,	,	PUNCT
abr-104	73	16	business	business	NOUN
abr-104	73	17	law	law	NOUN
abr-104	73	18	,	,	PUNCT
abr-104	73	19	accounting	accounting	NOUN
abr-104	73	20	systems	system	NOUN
abr-104	73	21	,	,	PUNCT
abr-104	73	22	economics	economic	NOUN
abr-104	73	23	,	,	PUNCT
abr-104	73	24	management	management	NOUN
abr-104	73	25	,	,	PUNCT
abr-104	73	26	and	and	CCONJ
abr-104	73	27	finance	finance	NOUN
abr-104	73	28	.	.	PUNCT
abr-104	74	1	the	the	DET
abr-104	74	2	exam	exam	NOUN
abr-104	74	3	has	have	AUX
abr-104	74	4	been	be	AUX
abr-104	74	5	carefully	carefully	ADV
abr-104	74	6	and	and	CCONJ
abr-104	74	7	professionally	professionally	ADV
abr-104	74	8	developed	develop	VERB
abr-104	74	9	based	base	VERB
abr-104	74	10	on	on	ADP
abr-104	74	11	state	state	NOUN
abr-104	74	12	-	-	PUNCT
abr-104	74	13	ofthe	ofthe	NOUN
abr-104	74	14	-	-	PUNCT
abr-104	74	15	art	art	NOUN
abr-104	74	16	testing	testing	NOUN
abr-104	74	17	and	and	CCONJ
abr-104	74	18	psychometric	psychometric	ADJ
abr-104	74	19	principles	principle	NOUN
abr-104	74	20	to	to	PART
abr-104	74	21	ensure	ensure	VERB
abr-104	74	22	construct	construct	VERB
abr-104	74	23	and	and	CCONJ
abr-104	74	24	test	test	VERB
abr-104	74	25	validities	validity	NOUN
abr-104	74	26	much	much	ADJ
abr-104	74	27	in	in	ADP
abr-104	74	28	the	the	DET
abr-104	74	29	way	way	NOUN
abr-104	74	30	sat	sit	VERB
abr-104	74	31	and	and	CCONJ
abr-104	74	32	act	act	VERB
abr-104	74	33	tests	test	NOUN
abr-104	74	34	are	be	AUX
abr-104	74	35	developed	develop	VERB
abr-104	74	36	.	.	PUNCT
abr-104	75	1	according	accord	VERB
abr-104	75	2	to	to	ADP
abr-104	75	3	the	the	DET
abr-104	75	4	aicpa	aicpa	NOUN
abr-104	75	5	:	:	PUNCT
abr-104	75	6	“	"	PUNCT
abr-104	75	7	the	the	DET
abr-104	75	8	content	content	NOUN
abr-104	75	9	of	of	ADP
abr-104	75	10	the	the	DET
abr-104	75	11	uniform	uniform	ADJ
abr-104	75	12	cpa	cpa	NOUN
abr-104	75	13	examination	examination	NOUN
abr-104	75	14	is	be	AUX
abr-104	75	15	developed	develop	VERB
abr-104	75	16	through	through	ADP
abr-104	75	17	an	an	DET
abr-104	75	18	extensive	extensive	ADJ
abr-104	75	19	and	and	CCONJ
abr-104	75	20	integrated	integrated	ADJ
abr-104	75	21	process	process	NOUN
abr-104	75	22	.	.	PUNCT
abr-104	76	1	at	at	ADP
abr-104	76	2	each	each	DET
abr-104	76	3	step	step	NOUN
abr-104	76	4	in	in	ADP
abr-104	76	5	the	the	DET
abr-104	76	6	process	process	NOUN
abr-104	76	7	expertise	expertise	NOUN
abr-104	76	8	in	in	ADP
abr-104	76	9	various	various	ADJ
abr-104	76	10	disciplines	discipline	NOUN
abr-104	76	11	is	be	AUX
abr-104	76	12	applied	apply	VERB
abr-104	76	13	to	to	PART
abr-104	76	14	ensure	ensure	VERB
abr-104	76	15	that	that	SCONJ
abr-104	76	16	the	the	DET
abr-104	76	17	test	test	NOUN
abr-104	76	18	materials	material	NOUN
abr-104	76	19	are	be	AUX
abr-104	76	20	accurate	accurate	ADJ
abr-104	76	21	and	and	CCONJ
abr-104	76	22	appropriate	appropriate	ADJ
abr-104	76	23	for	for	ADP
abr-104	76	24	use	use	NOUN
abr-104	76	25	on	on	ADP
abr-104	76	26	the	the	DET
abr-104	76	27	cpa	cpa	NOUN
abr-104	76	28	exam	exam	NOUN
abr-104	76	29	.	.	PUNCT
abr-104	77	1	the	the	DET
abr-104	77	2	process	process	NOUN
abr-104	77	3	incorporates	incorporate	VERB
abr-104	77	4	expertise	expertise	NOUN
abr-104	77	5	in	in	ADP
abr-104	77	6	a	a	DET
abr-104	77	7	number	number	NOUN
abr-104	77	8	of	of	ADP
abr-104	77	9	key	key	ADJ
abr-104	77	10	areas	area	NOUN
abr-104	77	11	.	.	PUNCT
abr-104	78	1	the	the	DET
abr-104	78	2	first	first	ADJ
abr-104	78	3	key	key	ADJ
abr-104	78	4	area	area	NOUN
abr-104	78	5	of	of	ADP
abr-104	78	6	expertise	expertise	NOUN
abr-104	78	7	is	be	AUX
abr-104	78	8	in	in	ADP
abr-104	78	9	accounting	accounting	NOUN
abr-104	78	10	.	.	PUNCT
abr-104	79	1	individuals	individual	NOUN
abr-104	79	2	who	who	PRON
abr-104	79	3	draft	draft	VERB
abr-104	79	4	,	,	PUNCT
abr-104	79	5	review	review	NOUN
abr-104	79	6	,	,	PUNCT
abr-104	79	7	and	and	CCONJ
abr-104	79	8	finalize	finalize	VERB
abr-104	79	9	test	test	NOUN
abr-104	79	10	materials	material	NOUN
abr-104	79	11	are	be	AUX
abr-104	79	12	experienced	experience	VERB
abr-104	79	13	cpas	cpa	NOUN
abr-104	79	14	.	.	PUNCT
abr-104	80	1	a	a	DET
abr-104	80	2	second	second	ADJ
abr-104	80	3	area	area	NOUN
abr-104	80	4	of	of	ADP
abr-104	80	5	expertise	expertise	NOUN
abr-104	80	6	is	be	AUX
abr-104	80	7	in	in	ADP
abr-104	80	8	the	the	DET
abr-104	80	9	science	science	NOUN
abr-104	80	10	of	of	ADP
abr-104	80	11	testing	testing	NOUN
abr-104	80	12	,	,	PUNCT
abr-104	80	13	called	call	VERB
abr-104	80	14	psychometrics	psychometric	NOUN
abr-104	80	15	.	.	PUNCT
abr-104	81	1	at	at	ADP
abr-104	81	2	each	each	DET
abr-104	81	3	stage	stage	NOUN
abr-104	81	4	in	in	ADP
abr-104	81	5	the	the	DET
abr-104	81	6	test	test	NOUN
abr-104	81	7	development	development	NOUN
abr-104	81	8	process	process	NOUN
abr-104	81	9	,	,	PUNCT
abr-104	81	10	psychometricians	psychometrician	NOUN
abr-104	81	11	are	be	AUX
abr-104	81	12	involved	involve	VERB
abr-104	81	13	in	in	ADP
abr-104	81	14	the	the	DET
abr-104	81	15	design	design	NOUN
abr-104	81	16	,	,	PUNCT
abr-104	81	17	development	development	NOUN
abr-104	81	18	,	,	PUNCT
abr-104	81	19	and	and	CCONJ
abr-104	81	20	implementation	implementation	NOUN
abr-104	81	21	of	of	ADP
abr-104	81	22	test	test	NOUN
abr-104	81	23	materials	material	NOUN
abr-104	81	24	.	.	PUNCT
abr-104	82	1	these	these	PRON
abr-104	82	2	include	include	VERB
abr-104	82	3	test	test	NOUN
abr-104	82	4	specifications	specification	NOUN
abr-104	82	5	,	,	PUNCT
abr-104	82	6	test	test	NOUN
abr-104	82	7	questions	question	NOUN
abr-104	82	8	,	,	PUNCT
abr-104	82	9	and	and	CCONJ
abr-104	82	10	data	datum	NOUN
abr-104	82	11	analysis	analysis	NOUN
abr-104	82	12	.	.	PUNCT
abr-104	83	1	a	a	DET
abr-104	83	2	third	third	ADJ
abr-104	83	3	area	area	NOUN
abr-104	83	4	of	of	ADP
abr-104	83	5	expertise	expertise	NOUN
abr-104	83	6	is	be	AUX
abr-104	83	7	in	in	ADP
abr-104	83	8	test	test	NOUN
abr-104	83	9	development	development	NOUN
abr-104	83	10	.	.	PUNCT
abr-104	84	1	experts	expert	NOUN
abr-104	84	2	in	in	ADP
abr-104	84	3	the	the	DET
abr-104	84	4	design	design	NOUN
abr-104	84	5	and	and	CCONJ
abr-104	84	6	development	development	NOUN
abr-104	84	7	of	of	ADP
abr-104	84	8	test	test	NOUN
abr-104	84	9	questions	question	NOUN
abr-104	84	10	are	be	AUX
abr-104	84	11	involved	involve	VERB
abr-104	84	12	in	in	ADP
abr-104	84	13	the	the	DET
abr-104	84	14	process	process	NOUN
abr-104	84	15	.	.	PUNCT
abr-104	84	16	”	"	PUNCT
abr-104	85	1	(	(	PUNCT
abr-104	85	2	aicpa	aicpa	PROPN
abr-104	85	3	,	,	PUNCT
abr-104	85	4	2011i	2011i	NUM
abr-104	85	5	)	)	PUNCT
abr-104	85	6	.	.	PUNCT
abr-104	86	1	passing	pass	VERB
abr-104	86	2	the	the	DET
abr-104	86	3	cpa	cpa	NOUN
abr-104	86	4	exam	exam	NOUN
abr-104	86	5	after	after	ADP
abr-104	86	6	graduation	graduation	NOUN
abr-104	86	7	is	be	AUX
abr-104	86	8	a	a	DET
abr-104	86	9	goal	goal	NOUN
abr-104	86	10	of	of	ADP
abr-104	86	11	many	many	ADJ
abr-104	86	12	accounting	accounting	NOUN
abr-104	86	13	students	student	NOUN
abr-104	86	14	.	.	PUNCT
abr-104	87	1	pass	pass	VERB
abr-104	87	2	rates	rate	NOUN
abr-104	87	3	on	on	ADP
abr-104	87	4	each	each	PRON
abr-104	87	5	of	of	ADP
abr-104	87	6	the	the	DET
abr-104	87	7	four	four	NUM
abr-104	87	8	parts	part	NOUN
abr-104	87	9	of	of	ADP
abr-104	87	10	the	the	DET
abr-104	87	11	cpa	cpa	NOUN
abr-104	87	12	exam	exam	NOUN
abr-104	87	13	for	for	ADP
abr-104	87	14	students	student	NOUN
abr-104	87	15	whose	whose	DET
abr-104	87	16	highest	high	ADJ
abr-104	87	17	degree	degree	NOUN
abr-104	87	18	earned	earn	VERB
abr-104	87	19	is	be	AUX
abr-104	87	20	a	a	DET
abr-104	87	21	bachelor	bachelor	NOUN
abr-104	87	22	’s	’s	PART
abr-104	87	23	degree	degree	NOUN
abr-104	87	24	have	have	AUX
abr-104	87	25	averaged	average	VERB
abr-104	87	26	just	just	ADV
abr-104	87	27	below	below	ADP
abr-104	87	28	50	50	NUM
abr-104	87	29	%	%	NOUN
abr-104	87	30	over	over	ADP
abr-104	87	31	the	the	DET
abr-104	87	32	past	past	ADJ
abr-104	87	33	decade	decade	NOUN
abr-104	87	34	.	.	PUNCT
abr-104	88	1	these	these	DET
abr-104	88	2	low	low	ADJ
abr-104	88	3	pass	pass	NOUN
abr-104	88	4	rates	rate	NOUN
abr-104	88	5	occur	occur	VERB
abr-104	88	6	in	in	ADP
abr-104	88	7	spite	spite	NOUN
abr-104	88	8	of	of	ADP
abr-104	88	9	the	the	DET
abr-104	88	10	fact	fact	NOUN
abr-104	88	11	that	that	SCONJ
abr-104	88	12	only	only	ADV
abr-104	88	13	educationally	educationally	ADV
abr-104	88	14	qualified	qualified	ADJ
abr-104	88	15	individuals	individual	NOUN
abr-104	88	16	are	be	AUX
abr-104	88	17	permitted	permit	VERB
abr-104	88	18	to	to	PART
abr-104	88	19	sit	sit	VERB
abr-104	88	20	for	for	ADP
abr-104	88	21	the	the	DET
abr-104	88	22	cpa	cpa	NOUN
abr-104	88	23	exam	exam	NOUN
abr-104	88	24	.	.	PUNCT
abr-104	89	1	in	in	ADP
abr-104	89	2	all	all	DET
abr-104	89	3	51	51	NUM
abr-104	89	4	u.s	u.s	PROPN
abr-104	89	5	.	.	PROPN
abr-104	89	6	jurisdictions	jurisdiction	NOUN
abr-104	89	7	minimum	minimum	NOUN
abr-104	89	8	requirements	requirement	NOUN
abr-104	89	9	include	include	VERB
abr-104	89	10	substantial	substantial	ADJ
abr-104	89	11	university	university	NOUN
abr-104	89	12	level	level	NOUN
abr-104	89	13	accounting	accounting	NOUN
abr-104	89	14	and	and	CCONJ
abr-104	89	15	general	general	ADJ
abr-104	89	16	business	business	NOUN
abr-104	89	17	coursework	coursework	NOUN
abr-104	89	18	be	be	AUX
abr-104	89	19	completed	complete	VERB
abr-104	89	20	prior	prior	ADV
abr-104	89	21	to	to	ADP
abr-104	89	22	sitting	sit	VERB
abr-104	89	23	for	for	ADP
abr-104	89	24	the	the	DET
abr-104	89	25	cpa	cpa	PROPN
abr-104	89	26	exam	exam	NOUN
abr-104	89	27	.	.	PUNCT
abr-104	90	1	for	for	ADP
abr-104	90	2	example	example	NOUN
abr-104	90	3	,	,	PUNCT
abr-104	90	4	in	in	ADP
abr-104	90	5	the	the	DET
abr-104	90	6	state	state	NOUN
abr-104	90	7	of	of	ADP
abr-104	90	8	minnesota	minnesota	PROPN
abr-104	90	9	regulation	regulation	NOUN
abr-104	90	10	requires	require	VERB
abr-104	90	11	candidates	candidate	NOUN
abr-104	90	12	possess	possess	VERB
abr-104	90	13	(	(	PUNCT
abr-104	90	14	or	or	CCONJ
abr-104	90	15	be	be	AUX
abr-104	90	16	within	within	ADP
abr-104	90	17	90	90	NUM
abr-104	90	18	days	day	NOUN
abr-104	90	19	of	of	ADP
abr-104	90	20	possessing	possessing	NOUN
abr-104	90	21	)	)	PUNCT
abr-104	90	22	a	a	DET
abr-104	90	23	bachelor	bachelor	NOUN
abr-104	90	24	’s	’s	PART
abr-104	90	25	degree	degree	NOUN
abr-104	90	26	that	that	PRON
abr-104	90	27	includes	include	VERB
abr-104	90	28	at	at	ADP
abr-104	90	29	a	a	DET
abr-104	90	30	minimum	minimum	ADJ
abr-104	90	31	24	24	NUM
abr-104	90	32	semester	semester	NOUN
abr-104	90	33	hours	hour	NOUN
abr-104	90	34	of	of	ADP
abr-104	90	35	accounting	accounting	NOUN
abr-104	90	36	coursework	coursework	NOUN
abr-104	90	37	(	(	PUNCT
abr-104	90	38	beyond	beyond	ADP
abr-104	90	39	the	the	DET
abr-104	90	40	principles	principle	NOUN
abr-104	90	41	level	level	NOUN
abr-104	90	42	)	)	PUNCT
abr-104	90	43	,	,	PUNCT
abr-104	90	44	and	and	CCONJ
abr-104	90	45	a	a	DET
abr-104	90	46	minimum	minimum	NOUN
abr-104	90	47	of	of	ADP
abr-104	90	48	24	24	NUM
abr-104	90	49	semester	semester	NOUN
abr-104	90	50	hours	hour	NOUN
abr-104	90	51	of	of	ADP
abr-104	90	52	general	general	ADJ
abr-104	90	53	business	business	NOUN
abr-104	90	54	coursework	coursework	NOUN
abr-104	90	55	before	before	ADP
abr-104	90	56	sitting	sit	VERB
abr-104	90	57	for	for	ADP
abr-104	90	58	the	the	DET
abr-104	90	59	exam	exam	NOUN
abr-104	90	60	.	.	PUNCT
abr-104	91	1	other	other	ADJ
abr-104	91	2	jurisdictions	jurisdiction	NOUN
abr-104	91	3	have	have	VERB
abr-104	91	4	comparable	comparable	ADJ
abr-104	91	5	educational	educational	ADJ
abr-104	91	6	requirements	requirement	NOUN
abr-104	91	7	to	to	PART
abr-104	91	8	sit	sit	VERB
abr-104	91	9	for	for	ADP
abr-104	91	10	the	the	DET
abr-104	91	11	exam	exam	NOUN
abr-104	91	12	.	.	PUNCT
abr-104	92	1	the	the	DET
abr-104	92	2	cpa	cpa	PROPN
abr-104	92	3	examination	examination	NOUN
abr-104	92	4	itself	itself	PRON
abr-104	92	5	is	be	AUX
abr-104	92	6	uniformly	uniformly	ADV
abr-104	92	7	graded	grade	VERB
abr-104	92	8	under	under	ADP
abr-104	92	9	the	the	DET
abr-104	92	10	auspices	auspex	NOUN
abr-104	92	11	of	of	ADP
abr-104	92	12	the	the	DET
abr-104	92	13	national	national	PROPN
abr-104	92	14	association	association	PROPN
abr-104	92	15	of	of	ADP
abr-104	92	16	state	state	NOUN
abr-104	92	17	boards	board	NOUN
abr-104	92	18	of	of	ADP
abr-104	92	19	accountancy	accountancy	NOUN
abr-104	92	20	(	(	PUNCT
abr-104	92	21	nasba	nasba	NOUN
abr-104	92	22	)	)	PUNCT
abr-104	92	23	and	and	CCONJ
abr-104	92	24	thus	thus	ADV
abr-104	92	25	provides	provide	VERB
abr-104	92	26	a	a	DET
abr-104	92	27	uniform	uniform	ADJ
abr-104	92	28	and	and	CCONJ
abr-104	92	29	unbiased	unbiased	ADJ
abr-104	92	30	operational	operational	ADJ
abr-104	92	31	measure	measure	NOUN
abr-104	92	32	of	of	ADP
abr-104	92	33	the	the	DET
abr-104	92	34	knowledge	knowledge	NOUN
abr-104	92	35	and	and	CCONJ
abr-104	92	36	skills	skill	NOUN
abr-104	92	37	of	of	ADP
abr-104	92	38	graduates	graduate	NOUN
abr-104	92	39	from	from	ADP
abr-104	92	40	accounting	accounting	NOUN
abr-104	92	41	programs	program	NOUN
abr-104	92	42	from	from	ADP
abr-104	92	43	across	across	ADP
abr-104	92	44	the	the	DET
abr-104	92	45	nation	nation	NOUN
abr-104	92	46	who	who	PRON
abr-104	92	47	take	take	VERB
abr-104	92	48	the	the	DET
abr-104	92	49	exam	exam	NOUN
abr-104	92	50	.	.	PUNCT
abr-104	93	1	according	accord	VERB
abr-104	93	2	to	to	ADP
abr-104	93	3	the	the	DET
abr-104	93	4	official	official	ADJ
abr-104	93	5	website	website	NOUN
abr-104	93	6	of	of	ADP
abr-104	93	7	the	the	DET
abr-104	93	8	american	american	PROPN
abr-104	93	9	institute	institute	PROPN
abr-104	93	10	of	of	ADP
abr-104	93	11	certified	certify	VERB
abr-104	93	12	public	public	ADJ
abr-104	93	13	accountants	accountant	NOUN
abr-104	93	14	,	,	PUNCT
abr-104	93	15	the	the	DET
abr-104	93	16	central	central	ADJ
abr-104	93	17	purpose	purpose	NOUN
abr-104	93	18	of	of	ADP
abr-104	93	19	the	the	DET
abr-104	93	20	cpa	cpa	NOUN
abr-104	93	21	examination	examination	NOUN
abr-104	93	22	is	be	AUX
abr-104	93	23	“	"	PUNCT
abr-104	93	24	to	to	PART
abr-104	93	25	admit	admit	VERB
abr-104	93	26	individuals	individual	NOUN
abr-104	93	27	into	into	ADP
abr-104	93	28	the	the	DET
abr-104	93	29	accounting	accounting	NOUN
abr-104	93	30	profession	profession	NOUN
abr-104	93	31	only	only	ADV
abr-104	93	32	after	after	SCONJ
abr-104	93	33	they	they	PRON
abr-104	93	34	have	have	AUX
abr-104	93	35	demonstrated	demonstrate	VERB
abr-104	93	36	the	the	DET
abr-104	93	37	entry	entry	NOUN
abr-104	93	38	-	-	PUNCT
abr-104	93	39	level	level	NOUN
abr-104	93	40	knowledge	knowledge	NOUN
abr-104	93	41	and	and	CCONJ
abr-104	93	42	skills	skill	NOUN
abr-104	93	43	necessary	necessary	ADJ
abr-104	93	44	to	to	PART
abr-104	93	45	protect	protect	VERB
abr-104	93	46	the	the	DET
abr-104	93	47	public	public	ADJ
abr-104	93	48	interest	interest	NOUN
abr-104	93	49	in	in	ADP
abr-104	93	50	a	a	DET
abr-104	93	51	rapidly	rapidly	ADV
abr-104	93	52	changing	change	VERB
abr-104	93	53	business	business	NOUN
abr-104	93	54	and	and	CCONJ
abr-104	93	55	financial	financial	ADJ
abr-104	93	56	environment	environment	NOUN
abr-104	93	57	.	.	PUNCT
abr-104	93	58	”	"	PUNCT
abr-104	94	1	(	(	PUNCT
abr-104	94	2	aicpa	aicpa	NOUN
abr-104	94	3	,	,	PUNCT
abr-104	94	4	2011ii	2011ii	NOUN
abr-104	94	5	)	)	PUNCT
abr-104	94	6	.	.	PUNCT
abr-104	95	1	additionally	additionally	ADV
abr-104	95	2	,	,	PUNCT
abr-104	95	3	nasba	nasba	NOUN
abr-104	95	4	says	say	VERB
abr-104	95	5	this	this	PRON
abr-104	95	6	about	about	ADP
abr-104	95	7	the	the	DET
abr-104	95	8	cpa	cpa	NOUN
abr-104	95	9	exam	exam	NOUN
abr-104	95	10	:	:	PUNCT
abr-104	95	11	“	"	PUNCT
abr-104	95	12	since	since	SCONJ
abr-104	95	13	1917	1917	NUM
abr-104	95	14	,	,	PUNCT
abr-104	95	15	the	the	DET
abr-104	95	16	uniform	uniform	ADJ
abr-104	95	17	cpa	cpa	NOUN
abr-104	95	18	examination	examination	NOUN
abr-104	95	19	has	have	AUX
abr-104	95	20	proven	prove	VERB
abr-104	95	21	to	to	PART
abr-104	95	22	be	be	AUX
abr-104	95	23	a	a	DET
abr-104	95	24	highly	highly	ADV
abr-104	95	25	valid	valid	ADJ
abr-104	95	26	and	and	CCONJ
abr-104	95	27	81	81	NUM
abr-104	95	28	morgan	morgan	NOUN
abr-104	95	29	and	and	CCONJ
abr-104	95	30	ihrke	ihrke	NOUN
abr-104	95	31	advances	advance	NOUN
abr-104	95	32	in	in	ADP
abr-104	95	33	business	business	NOUN
abr-104	95	34	research	research	NOUN
abr-104	95	35	2013	2013	NUM
abr-104	95	36	,	,	PUNCT
abr-104	95	37	vol	vol	NOUN
abr-104	95	38	.	.	PROPN
abr-104	96	1	4	4	NUM
abr-104	96	2	,	,	PUNCT
abr-104	96	3	no	no	INTJ
abr-104	96	4	.	.	NOUN
abr-104	96	5	1	1	NUM
abr-104	96	6	,	,	PUNCT
abr-104	96	7	77	77	NUM
abr-104	96	8	-	-	SYM
abr-104	96	9	86	86	NUM
abr-104	96	10	reliable	reliable	ADJ
abr-104	96	11	measure	measure	NOUN
abr-104	96	12	of	of	ADP
abr-104	96	13	candidate	candidate	NOUN
abr-104	96	14	abilities	ability	NOUN
abr-104	96	15	.	.	PUNCT
abr-104	97	1	this	this	DET
abr-104	97	2	focus	focus	NOUN
abr-104	97	3	on	on	ADP
abr-104	97	4	quality	quality	NOUN
abr-104	97	5	has	have	AUX
abr-104	97	6	made	make	VERB
abr-104	97	7	it	it	PRON
abr-104	97	8	possible	possible	ADJ
abr-104	97	9	for	for	SCONJ
abr-104	97	10	all	all	DET
abr-104	97	11	united	united	PROPN
abr-104	97	12	states	states	PROPN
abr-104	97	13	jurisdictions	jurisdiction	NOUN
abr-104	97	14	to	to	PART
abr-104	97	15	rely	rely	VERB
abr-104	97	16	on	on	ADP
abr-104	97	17	the	the	DET
abr-104	97	18	results	result	NOUN
abr-104	97	19	in	in	ADP
abr-104	97	20	determining	determine	VERB
abr-104	97	21	who	who	PRON
abr-104	97	22	is	be	AUX
abr-104	97	23	competent	competent	ADJ
abr-104	97	24	to	to	PART
abr-104	97	25	practice	practice	VERB
abr-104	97	26	public	public	ADJ
abr-104	97	27	accounting	accounting	NOUN
abr-104	97	28	in	in	ADP
abr-104	97	29	order	order	NOUN
abr-104	97	30	to	to	PART
abr-104	97	31	protect	protect	VERB
abr-104	97	32	the	the	DET
abr-104	97	33	public	public	NOUN
abr-104	97	34	.	.	PUNCT
abr-104	97	35	”	"	PUNCT
abr-104	98	1	(	(	PUNCT
abr-104	98	2	nasba	nasba	NOUN
abr-104	98	3	,	,	PUNCT
abr-104	98	4	aicpa	aicpa	ADJ
abr-104	98	5	,	,	PUNCT
abr-104	98	6	and	and	CCONJ
abr-104	98	7	thomson	thomson	PROPN
abr-104	98	8	prometric	prometric	PROPN
abr-104	98	9	,	,	PUNCT
abr-104	98	10	2007	2007	NUM
abr-104	98	11	:	:	PUNCT
abr-104	99	1	p.	p.	NOUN
abr-104	99	2	i	i	PROPN
abr-104	99	3	)	)	PUNCT
abr-104	99	4	.	.	PUNCT
abr-104	100	1	we	we	PRON
abr-104	100	2	have	have	AUX
abr-104	100	3	chosen	choose	VERB
abr-104	100	4	average	average	ADJ
abr-104	100	5	cpa	cpa	PROPN
abr-104	100	6	exam	exam	NOUN
abr-104	100	7	pass	pass	NOUN
abr-104	100	8	rates	rate	NOUN
abr-104	100	9	of	of	ADP
abr-104	100	10	each	each	DET
abr-104	100	11	institution	institution	NOUN
abr-104	100	12	’s	’s	PART
abr-104	100	13	graduates	graduate	NOUN
abr-104	100	14	as	as	ADP
abr-104	100	15	the	the	DET
abr-104	100	16	operational	operational	ADJ
abr-104	100	17	measure	measure	NOUN
abr-104	100	18	in	in	ADP
abr-104	100	19	this	this	DET
abr-104	100	20	research	research	NOUN
abr-104	100	21	as	as	ADP
abr-104	100	22	our	our	PRON
abr-104	100	23	dependent	dependent	ADJ
abr-104	100	24	variable	variable	NOUN
abr-104	100	25	.	.	PUNCT
abr-104	101	1	tens	ten	NOUN
abr-104	101	2	of	of	ADP
abr-104	101	3	thousands	thousand	NOUN
abr-104	101	4	of	of	ADP
abr-104	101	5	college	college	NOUN
abr-104	101	6	graduates	graduate	NOUN
abr-104	101	7	from	from	ADP
abr-104	101	8	accounting	accounting	NOUN
abr-104	101	9	programs	program	NOUN
abr-104	101	10	at	at	ADP
abr-104	101	11	many	many	ADJ
abr-104	101	12	hundreds	hundred	NOUN
abr-104	101	13	of	of	ADP
abr-104	101	14	institutions	institution	NOUN
abr-104	101	15	of	of	ADP
abr-104	101	16	higher	high	ADJ
abr-104	101	17	education	education	NOUN
abr-104	101	18	take	take	VERB
abr-104	101	19	the	the	DET
abr-104	101	20	uniform	uniform	ADJ
abr-104	101	21	cpa	cpa	PROPN
abr-104	101	22	exam	exam	NOUN
abr-104	101	23	annually	annually	ADV
abr-104	101	24	.	.	PUNCT
abr-104	102	1	using	use	VERB
abr-104	102	2	cpa	cpa	NOUN
abr-104	102	3	pass	pass	NOUN
abr-104	102	4	rates	rate	NOUN
abr-104	102	5	as	as	ADP
abr-104	102	6	our	our	PRON
abr-104	102	7	dependent	dependent	ADJ
abr-104	102	8	variable	variable	NOUN
abr-104	102	9	(	(	PUNCT
abr-104	102	10	and	and	CCONJ
abr-104	102	11	as	as	ADP
abr-104	102	12	a	a	DET
abr-104	102	13	proxy	proxy	NOUN
abr-104	102	14	for	for	ADP
abr-104	102	15	the	the	DET
abr-104	102	16	quality	quality	NOUN
abr-104	102	17	of	of	ADP
abr-104	102	18	accounting	accounting	NOUN
abr-104	102	19	education	education	NOUN
abr-104	102	20	received	receive	VERB
abr-104	102	21	before	before	ADP
abr-104	102	22	taking	take	VERB
abr-104	102	23	the	the	DET
abr-104	102	24	exam	exam	NOUN
abr-104	102	25	)	)	PUNCT
abr-104	102	26	,	,	PUNCT
abr-104	102	27	we	we	PRON
abr-104	102	28	are	be	AUX
abr-104	102	29	able	able	ADJ
abr-104	102	30	to	to	PART
abr-104	102	31	compare	compare	VERB
abr-104	102	32	the	the	DET
abr-104	102	33	cpa	cpa	NOUN
abr-104	102	34	exam	exam	NOUN
abr-104	102	35	pass	pass	NOUN
abr-104	102	36	rates	rate	NOUN
abr-104	102	37	of	of	ADP
abr-104	102	38	recent	recent	ADJ
abr-104	102	39	accounting	accounting	NOUN
abr-104	102	40	graduates	graduate	NOUN
abr-104	102	41	from	from	ADP
abr-104	102	42	three	three	NUM
abr-104	102	43	types	type	NOUN
abr-104	102	44	of	of	ADP
abr-104	102	45	institutions	institution	NOUN
abr-104	102	46	,	,	PUNCT
abr-104	102	47	namely	namely	ADV
abr-104	102	48	publicly	publicly	ADV
abr-104	102	49	supported	support	VERB
abr-104	102	50	state	state	NOUN
abr-104	102	51	schools	school	NOUN
abr-104	102	52	,	,	PUNCT
abr-104	102	53	private	private	ADJ
abr-104	102	54	not	not	PART
abr-104	102	55	-	-	PUNCT
abr-104	102	56	for	for	ADP
abr-104	102	57	-	-	PUNCT
abr-104	102	58	profit	profit	NOUN
abr-104	102	59	universities	university	NOUN
abr-104	102	60	,	,	PUNCT
abr-104	102	61	and	and	CCONJ
abr-104	102	62	privately	privately	ADV
abr-104	102	63	owned	own	VERB
abr-104	102	64	commercial	commercial	ADJ
abr-104	102	65	institutions	institution	NOUN
abr-104	102	66	(	(	PUNCT
abr-104	102	67	our	our	PRON
abr-104	102	68	three	three	NUM
abr-104	102	69	independent	independent	ADJ
abr-104	102	70	variables	variable	NOUN
abr-104	102	71	)	)	PUNCT
abr-104	102	72	.	.	PUNCT
abr-104	103	1	comparisons	comparison	NOUN
abr-104	103	2	are	be	AUX
abr-104	103	3	made	make	VERB
abr-104	103	4	to	to	PART
abr-104	103	5	determine	determine	VERB
abr-104	103	6	if	if	SCONJ
abr-104	103	7	there	there	PRON
abr-104	103	8	are	be	VERB
abr-104	103	9	statistically	statistically	ADV
abr-104	103	10	significant	significant	ADJ
abr-104	103	11	differences	difference	NOUN
abr-104	103	12	among	among	ADP
abr-104	103	13	the	the	DET
abr-104	103	14	three	three	NUM
abr-104	103	15	groups	group	NOUN
abr-104	103	16	in	in	ADP
abr-104	103	17	terms	term	NOUN
abr-104	103	18	of	of	ADP
abr-104	103	19	their	their	PRON
abr-104	103	20	cpa	cpa	NOUN
abr-104	103	21	exam	exam	NOUN
abr-104	103	22	pass	pass	NOUN
abr-104	103	23	rates	rate	NOUN
abr-104	103	24	,	,	PUNCT
abr-104	103	25	and	and	CCONJ
abr-104	103	26	if	if	SCONJ
abr-104	103	27	so	so	ADV
abr-104	103	28	,	,	PUNCT
abr-104	103	29	how	how	SCONJ
abr-104	103	30	large	large	ADJ
abr-104	103	31	the	the	DET
abr-104	103	32	differences	difference	NOUN
abr-104	103	33	are	be	AUX
abr-104	103	34	,	,	PUNCT
abr-104	103	35	and	and	CCONJ
abr-104	103	36	in	in	ADP
abr-104	103	37	what	what	DET
abr-104	103	38	direction	direction	NOUN
abr-104	103	39	.	.	PUNCT
abr-104	104	1	data	datum	NOUN
abr-104	104	2	schools	school	NOUN
abr-104	104	3	selected	select	VERB
abr-104	104	4	for	for	ADP
abr-104	104	5	analyses	analysis	NOUN
abr-104	104	6	include	include	VERB
abr-104	104	7	all	all	DET
abr-104	104	8	schools	school	NOUN
abr-104	104	9	intersecting	intersect	VERB
abr-104	104	10	two	two	NUM
abr-104	104	11	separate	separate	ADJ
abr-104	104	12	databases	database	NOUN
abr-104	104	13	.	.	PUNCT
abr-104	105	1	the	the	DET
abr-104	105	2	first	first	ADJ
abr-104	105	3	database	database	NOUN
abr-104	105	4	is	be	AUX
abr-104	105	5	the	the	DET
abr-104	105	6	institute	institute	PROPN
abr-104	105	7	of	of	ADP
abr-104	105	8	education	education	PROPN
abr-104	105	9	sciences	sciences	PROPN
abr-104	105	10	,	,	PUNCT
abr-104	105	11	national	national	ADJ
abr-104	105	12	center	center	NOUN
abr-104	105	13	for	for	ADP
abr-104	105	14	education	education	NOUN
abr-104	105	15	statistics	statistic	NOUN
abr-104	105	16	(	(	PUNCT
abr-104	105	17	nces	nce	NOUN
abr-104	105	18	,	,	PUNCT
abr-104	105	19	2011	2011	NUM
abr-104	105	20	)	)	PUNCT
abr-104	105	21	an	an	DET
abr-104	105	22	online	online	ADJ
abr-104	105	23	database	database	NOUN
abr-104	105	24	maintained	maintain	VERB
abr-104	105	25	by	by	ADP
abr-104	105	26	the	the	DET
abr-104	105	27	u.s	u.s	PROPN
abr-104	105	28	.	.	PROPN
abr-104	105	29	department	department	PROPN
abr-104	105	30	of	of	ADP
abr-104	105	31	education	education	NOUN
abr-104	105	32	listing	list	VERB
abr-104	105	33	information	information	NOUN
abr-104	105	34	about	about	ADP
abr-104	105	35	all	all	DET
abr-104	105	36	four	four	NUM
abr-104	105	37	year	year	NOUN
abr-104	105	38	colleges	college	NOUN
abr-104	105	39	and	and	CCONJ
abr-104	105	40	universities	university	NOUN
abr-104	105	41	located	locate	VERB
abr-104	105	42	in	in	ADP
abr-104	105	43	the	the	DET
abr-104	105	44	united	united	PROPN
abr-104	105	45	states	states	PROPN
abr-104	105	46	and	and	CCONJ
abr-104	105	47	the	the	DET
abr-104	105	48	district	district	NOUN
abr-104	105	49	of	of	ADP
abr-104	105	50	columbia	columbia	PROPN
abr-104	105	51	.	.	PUNCT
abr-104	106	1	this	this	DET
abr-104	106	2	database	database	NOUN
abr-104	106	3	was	be	AUX
abr-104	106	4	also	also	ADV
abr-104	106	5	our	our	PRON
abr-104	106	6	source	source	NOUN
abr-104	106	7	of	of	ADP
abr-104	106	8	data	datum	NOUN
abr-104	106	9	on	on	ADP
abr-104	106	10	each	each	DET
abr-104	106	11	institution	institution	NOUN
abr-104	106	12	’s	’s	PART
abr-104	106	13	undergraduate	undergraduate	NOUN
abr-104	106	14	enrollment	enrollment	NOUN
abr-104	106	15	(	(	PUNCT
abr-104	106	16	size	size	NOUN
abr-104	106	17	)	)	PUNCT
abr-104	106	18	and	and	CCONJ
abr-104	106	19	school	school	NOUN
abr-104	106	20	type	type	NOUN
abr-104	106	21	(	(	PUNCT
abr-104	106	22	see	see	VERB
abr-104	106	23	table	table	NOUN
abr-104	106	24	1	1	NUM
abr-104	106	25	)	)	PUNCT
abr-104	106	26	.	.	PUNCT
abr-104	107	1	the	the	DET
abr-104	107	2	second	second	ADJ
abr-104	107	3	database	database	NOUN
abr-104	107	4	,	,	PUNCT
abr-104	107	5	whose	whose	DET
abr-104	107	6	intersection	intersection	NOUN
abr-104	107	7	with	with	ADP
abr-104	107	8	the	the	DET
abr-104	107	9	first	first	ADJ
abr-104	107	10	,	,	PUNCT
abr-104	107	11	determined	determine	VERB
abr-104	107	12	our	our	PRON
abr-104	107	13	final	final	ADJ
abr-104	107	14	research	research	NOUN
abr-104	107	15	sample	sample	NOUN
abr-104	107	16	,	,	PUNCT
abr-104	107	17	is	be	AUX
abr-104	107	18	nasba	nasba	VERB
abr-104	107	19	2011	2011	NUM
abr-104	107	20	uniform	uniform	ADJ
abr-104	107	21	cpa	cpa	PROPN
abr-104	107	22	examination	examination	NOUN
abr-104	107	23	candidate	candidate	NOUN
abr-104	107	24	performance	performance	NOUN
abr-104	107	25	(	(	PUNCT
abr-104	107	26	nasba	nasba	NOUN
abr-104	107	27	,	,	PUNCT
abr-104	107	28	2012	2012	NUM
abr-104	107	29	)	)	PUNCT
abr-104	107	30	.	.	PUNCT
abr-104	108	1	as	as	SCONJ
abr-104	108	2	explained	explain	VERB
abr-104	108	3	above	above	ADV
abr-104	108	4	,	,	PUNCT
abr-104	108	5	cpa	cpa	PROPN
abr-104	108	6	exam	exam	NOUN
abr-104	108	7	pass	pass	VERB
abr-104	108	8	-	-	PUNCT
abr-104	108	9	rate	rate	NOUN
abr-104	108	10	data	datum	NOUN
abr-104	108	11	are	be	AUX
abr-104	108	12	collected	collect	VERB
abr-104	108	13	and	and	CCONJ
abr-104	108	14	reported	report	VERB
abr-104	108	15	annually	annually	ADV
abr-104	108	16	by	by	ADP
abr-104	108	17	nasba	nasba	NOUN
abr-104	108	18	.	.	PUNCT
abr-104	109	1	these	these	DET
abr-104	109	2	data	datum	NOUN
abr-104	109	3	include	include	VERB
abr-104	109	4	all	all	PRON
abr-104	109	5	but	but	SCONJ
abr-104	109	6	the	the	DET
abr-104	109	7	very	very	ADV
abr-104	109	8	smallest	small	ADJ
abr-104	109	9	accounting	accounting	NOUN
abr-104	109	10	programs	program	NOUN
abr-104	109	11	in	in	ADP
abr-104	109	12	the	the	DET
abr-104	109	13	u.s	u.s	PROPN
abr-104	109	14	.	.	PROPN
abr-104	109	15	;	;	PUNCT
abr-104	109	16	accounting	accounting	NOUN
abr-104	109	17	programs	program	NOUN
abr-104	109	18	whose	whose	DET
abr-104	109	19	graduates	graduate	NOUN
abr-104	109	20	take	take	VERB
abr-104	109	21	fewer	few	ADJ
abr-104	109	22	than	than	ADP
abr-104	109	23	5	5	NUM
abr-104	109	24	total	total	ADJ
abr-104	109	25	cpa	cpa	PROPN
abr-104	109	26	exam	exam	NOUN
abr-104	109	27	sections	section	NOUN
abr-104	109	28	during	during	ADP
abr-104	109	29	a	a	DET
abr-104	109	30	calendar	calendar	NOUN
abr-104	109	31	year	year	NOUN
abr-104	109	32	are	be	AUX
abr-104	109	33	not	not	PART
abr-104	109	34	separately	separately	ADV
abr-104	109	35	identified	identify	VERB
abr-104	109	36	in	in	ADP
abr-104	109	37	nasba	nasba	ADJ
abr-104	109	38	data	datum	NOUN
abr-104	109	39	.	.	PUNCT
abr-104	110	1	our	our	PRON
abr-104	110	2	resulting	result	VERB
abr-104	110	3	research	research	NOUN
abr-104	110	4	sample	sample	NOUN
abr-104	110	5	contained	contain	VERB
abr-104	110	6	all	all	DET
abr-104	110	7	905	905	NUM
abr-104	110	8	four	four	NUM
abr-104	110	9	year	year	NOUN
abr-104	110	10	u.s	u.s	PROPN
abr-104	110	11	.	.	PROPN
abr-104	110	12	colleges	college	NOUN
abr-104	110	13	and	and	CCONJ
abr-104	110	14	universities	university	NOUN
abr-104	110	15	identified	identify	VERB
abr-104	110	16	in	in	ADP
abr-104	110	17	u.s	u.s	PROPN
abr-104	110	18	.	.	PROPN
abr-104	110	19	department	department	PROPN
abr-104	110	20	of	of	ADP
abr-104	110	21	education	education	NOUN
abr-104	110	22	data	datum	NOUN
abr-104	110	23	and	and	CCONJ
abr-104	110	24	also	also	ADV
abr-104	110	25	listed	list	VERB
abr-104	110	26	by	by	ADP
abr-104	110	27	nasba	nasba	NOUN
abr-104	110	28	as	as	ADP
abr-104	110	29	having	have	VERB
abr-104	110	30	graduates	graduate	NOUN
abr-104	110	31	who	who	PRON
abr-104	110	32	took	take	VERB
abr-104	110	33	at	at	ADV
abr-104	110	34	least	least	ADV
abr-104	110	35	5	5	NUM
abr-104	110	36	or	or	CCONJ
abr-104	110	37	more	more	ADJ
abr-104	110	38	sections	section	NOUN
abr-104	110	39	of	of	ADP
abr-104	110	40	the	the	DET
abr-104	110	41	cpa	cpa	NOUN
abr-104	110	42	exam	exam	NOUN
abr-104	110	43	during	during	ADP
abr-104	110	44	calendar	calendar	NOUN
abr-104	110	45	2011	2011	NUM
abr-104	110	46	.	.	PUNCT
abr-104	111	1	to	to	PART
abr-104	111	2	get	get	VERB
abr-104	111	3	a	a	DET
abr-104	111	4	better	well	ADJ
abr-104	111	5	sense	sense	NOUN
abr-104	111	6	of	of	ADP
abr-104	111	7	the	the	DET
abr-104	111	8	905	905	NUM
abr-104	111	9	schools	school	NOUN
abr-104	111	10	included	include	VERB
abr-104	111	11	in	in	ADP
abr-104	111	12	our	our	PRON
abr-104	111	13	sample	sample	NOUN
abr-104	111	14	,	,	PUNCT
abr-104	111	15	we	we	PRON
abr-104	111	16	sorted	sort	VERB
abr-104	111	17	the	the	DET
abr-104	111	18	institutions	institution	NOUN
abr-104	111	19	by	by	ADP
abr-104	111	20	enrollment	enrollment	NOUN
abr-104	111	21	size	size	NOUN
abr-104	111	22	,	,	PUNCT
abr-104	111	23	by	by	ADP
abr-104	111	24	institution	institution	NOUN
abr-104	111	25	-	-	PUNCT
abr-104	111	26	type	type	NOUN
abr-104	111	27	,	,	PUNCT
abr-104	111	28	and	and	CCONJ
abr-104	111	29	by	by	ADP
abr-104	111	30	the	the	DET
abr-104	111	31	number	number	NOUN
abr-104	111	32	of	of	ADP
abr-104	111	33	cpa	cpa	PROPN
abr-104	111	34	exam	exam	NOUN
abr-104	111	35	sections	section	NOUN
abr-104	111	36	completed	complete	VERB
abr-104	111	37	by	by	ADP
abr-104	111	38	graduates	graduate	NOUN
abr-104	111	39	of	of	ADP
abr-104	111	40	each	each	DET
abr-104	111	41	type	type	NOUN
abr-104	111	42	of	of	ADP
abr-104	111	43	school	school	NOUN
abr-104	111	44	during	during	ADP
abr-104	111	45	calendar	calendar	NOUN
abr-104	111	46	2011	2011	NUM
abr-104	111	47	.	.	PUNCT
abr-104	112	1	keep	keep	VERB
abr-104	112	2	in	in	ADP
abr-104	112	3	mind	mind	NOUN
abr-104	112	4	that	that	SCONJ
abr-104	112	5	institution	institution	NOUN
abr-104	112	6	-	-	PUNCT
abr-104	112	7	type	type	NOUN
abr-104	112	8	refers	refer	VERB
abr-104	112	9	to	to	ADP
abr-104	112	10	categorizing	categorize	VERB
abr-104	112	11	institutions	institution	NOUN
abr-104	112	12	into	into	ADP
abr-104	112	13	one	one	NUM
abr-104	112	14	of	of	ADP
abr-104	112	15	three	three	NUM
abr-104	112	16	categories	category	NOUN
abr-104	112	17	:	:	PUNCT
abr-104	112	18	publicly	publicly	ADV
abr-104	112	19	supported	support	VERB
abr-104	112	20	state	state	NOUN
abr-104	112	21	schools	school	NOUN
abr-104	112	22	,	,	PUNCT
abr-104	112	23	private	private	ADJ
abr-104	112	24	not	not	PART
abr-104	112	25	-	-	PUNCT
abr-104	112	26	for	for	ADP
abr-104	112	27	-	-	PUNCT
abr-104	112	28	profit	profit	NOUN
abr-104	112	29	universities	university	NOUN
abr-104	112	30	,	,	PUNCT
abr-104	112	31	and	and	CCONJ
abr-104	112	32	for	for	ADP
abr-104	112	33	-	-	PUNCT
abr-104	112	34	profit	profit	NOUN
abr-104	112	35	commercial	commercial	ADJ
abr-104	112	36	universities	university	NOUN
abr-104	112	37	.	.	PUNCT
abr-104	113	1	school	school	NOUN
abr-104	113	2	size	size	NOUN
abr-104	113	3	refers	refer	VERB
abr-104	113	4	to	to	ADP
abr-104	113	5	the	the	DET
abr-104	113	6	number	number	NOUN
abr-104	113	7	of	of	ADP
abr-104	113	8	undergraduate	undergraduate	ADJ
abr-104	113	9	students	student	NOUN
abr-104	113	10	enrolled	enrol	VERB
abr-104	113	11	at	at	ADP
abr-104	113	12	each	each	DET
abr-104	113	13	institution	institution	NOUN
abr-104	113	14	during	during	ADP
abr-104	113	15	the	the	DET
abr-104	113	16	2011	2011	NUM
abr-104	113	17	-	-	SYM
abr-104	113	18	2012	2012	NUM
abr-104	113	19	school	school	NOUN
abr-104	113	20	year	year	NOUN
abr-104	113	21	per	per	ADP
abr-104	113	22	department	department	NOUN
abr-104	113	23	of	of	ADP
abr-104	113	24	education	education	PROPN
abr-104	113	25	statistics	statistic	NOUN
abr-104	113	26	.	.	PUNCT
abr-104	114	1	see	see	VERB
abr-104	114	2	tables	table	NOUN
abr-104	114	3	1	1	NUM
abr-104	114	4	,	,	PUNCT
abr-104	114	5	2	2	NUM
abr-104	114	6	,	,	PUNCT
abr-104	114	7	and	and	CCONJ
abr-104	114	8	3	3	NUM
abr-104	114	9	below	below	ADV
abr-104	114	10	.	.	PUNCT
abr-104	115	1	table	table	NOUN
abr-104	115	2	1	1	NUM
abr-104	115	3	:	:	PUNCT
abr-104	115	4	number	number	NOUN
abr-104	115	5	of	of	ADP
abr-104	115	6	institutions	institution	NOUN
abr-104	115	7	by	by	ADP
abr-104	115	8	institution	institution	NOUN
abr-104	115	9	type	type	NOUN
abr-104	115	10	undergraduate	undergraduate	NOUN
abr-104	115	11	enrollment	enrollment	NOUN
abr-104	115	12	number	number	NOUN
abr-104	115	13	of	of	ADP
abr-104	115	14	institutions	institution	NOUN
abr-104	115	15	all	all	DET
abr-104	115	16	institutions	institution	NOUN
abr-104	115	17	public	public	ADJ
abr-104	115	18	private	private	ADJ
abr-104	115	19	not	not	PART
abr-104	115	20	-	-	PUNCT
abr-104	115	21	for	for	ADP
abr-104	115	22	-	-	PUNCT
abr-104	115	23	profit	profit	NOUN
abr-104	115	24	private	private	ADJ
abr-104	115	25	for	for	ADP
abr-104	115	26	-	-	PUNCT
abr-104	115	27	profit	profit	NOUN
abr-104	115	28	>	>	X
abr-104	115	29	15,000	15,000	NUM
abr-104	115	30	155	155	NUM
abr-104	115	31	138	138	NUM
abr-104	115	32	13	13	NUM
abr-104	115	33	4	4	NUM
abr-104	115	34	10,001	10,001	NUM
abr-104	115	35	–	–	PUNCT
abr-104	115	36	15,000	15,000	NUM
abr-104	115	37	97	97	NUM
abr-104	115	38	83	83	NUM
abr-104	115	39	12	12	NUM
abr-104	115	40	2	2	NUM
abr-104	115	41	5,001	5,001	NUM
abr-104	115	42	–	–	PUNCT
abr-104	115	43	10,000	10,000	NUM
abr-104	115	44	199	199	NUM
abr-104	115	45	129	129	NUM
abr-104	115	46	67	67	NUM
abr-104	115	47	3	3	NUM
abr-104	115	48	0	0	NUM
abr-104	115	49	–	–	PUNCT
abr-104	115	50	5,000	5,000	NUM
abr-104	115	51	454	454	NUM
abr-104	115	52	69	69	NUM
abr-104	115	53	373	373	NUM
abr-104	115	54	12	12	NUM
abr-104	115	55	totals	total	NOUN
abr-104	115	56	905	905	NUM
abr-104	115	57	100.0	100.0	NUM
abr-104	115	58	%	%	NOUN
abr-104	115	59	419	419	NUM
abr-104	115	60	46.3	46.3	NUM
abr-104	115	61	%	%	NOUN
abr-104	115	62	465	465	NUM
abr-104	115	63	51.4	51.4	NUM
abr-104	115	64	%	%	NOUN
abr-104	115	65	21	21	NUM
abr-104	115	66	2.3	2.3	NUM
abr-104	115	67	%	%	NOUN
abr-104	115	68	the	the	DET
abr-104	115	69	source	source	NOUN
abr-104	115	70	of	of	ADP
abr-104	115	71	this	this	DET
abr-104	115	72	data	data	NOUN
abr-104	115	73	is	be	AUX
abr-104	115	74	“	"	PUNCT
abr-104	115	75	nasba	nasba	ADJ
abr-104	115	76	2011	2011	NUM
abr-104	115	77	uniform	uniform	ADJ
abr-104	115	78	cpa	cpa	PROPN
abr-104	115	79	examination	examination	NOUN
abr-104	115	80	candidate	candidate	NOUN
abr-104	115	81	performance	performance	NOUN
abr-104	115	82	,	,	PUNCT
abr-104	115	83	appendix	appendix	NOUN
abr-104	115	84	d”(nasba	d”(nasba	NOUN
abr-104	115	85	,	,	PUNCT
abr-104	115	86	2012	2012	NUM
abr-104	115	87	)	)	PUNCT
abr-104	115	88	and	and	CCONJ
abr-104	115	89	u.s	u.s	PROPN
abr-104	115	90	.	.	PROPN
abr-104	115	91	department	department	PROPN
abr-104	115	92	of	of	ADP
abr-104	115	93	education	education	PROPN
abr-104	115	94	,	,	PUNCT
abr-104	115	95	institute	institute	NOUN
abr-104	115	96	for	for	ADP
abr-104	115	97	education	education	NOUN
abr-104	115	98	sciences	science	NOUN
abr-104	115	99	,	,	PUNCT
abr-104	115	100	national	national	ADJ
abr-104	115	101	center	center	NOUN
abr-104	115	102	for	for	ADP
abr-104	115	103	education	education	NOUN
abr-104	115	104	statistics	statistic	NOUN
abr-104	115	105	(	(	PUNCT
abr-104	115	106	ncbs	ncbs	NOUN
abr-104	115	107	,	,	PUNCT
abr-104	115	108	2011	2011	NUM
abr-104	115	109	)	)	PUNCT
abr-104	115	110	.	.	PUNCT
abr-104	116	1	82	82	NUM
abr-104	116	2	morgan	morgan	NOUN
abr-104	116	3	and	and	CCONJ
abr-104	116	4	ihrke	ihrke	NOUN
abr-104	116	5	advances	advance	NOUN
abr-104	116	6	in	in	ADP
abr-104	116	7	business	business	NOUN
abr-104	116	8	research	research	NOUN
abr-104	116	9	2013	2013	NUM
abr-104	116	10	,	,	PUNCT
abr-104	116	11	vol	vol	NOUN
abr-104	116	12	.	.	PROPN
abr-104	116	13	4	4	NUM
abr-104	116	14	,	,	PUNCT
abr-104	116	15	no	no	INTJ
abr-104	116	16	.	.	NOUN
abr-104	116	17	1	1	NUM
abr-104	116	18	,	,	PUNCT
abr-104	116	19	77	77	NUM
abr-104	116	20	-	-	SYM
abr-104	116	21	86	86	NUM
abr-104	116	22	table	table	NOUN
abr-104	116	23	2	2	NUM
abr-104	116	24	:	:	PUNCT
abr-104	116	25	total	total	ADJ
abr-104	116	26	undergraduate	undergraduate	NOUN
abr-104	116	27	enrollment	enrollment	NOUN
abr-104	116	28	by	by	ADP
abr-104	116	29	institution	institution	NOUN
abr-104	116	30	type	type	NOUN
abr-104	116	31	school	school	NOUN
abr-104	116	32	size	size	NOUN
abr-104	116	33	total	total	NOUN
abr-104	116	34	undergraduate	undergraduate	NOUN
abr-104	116	35	enrollment	enrollment	NOUN
abr-104	116	36	all	all	DET
abr-104	116	37	institutions	institution	NOUN
abr-104	116	38	public	public	ADJ
abr-104	116	39	private	private	ADJ
abr-104	116	40	not	not	PART
abr-104	116	41	-	-	PUNCT
abr-104	116	42	for	for	ADP
abr-104	116	43	-	-	PUNCT
abr-104	116	44	profit	profit	NOUN
abr-104	116	45	private	private	ADJ
abr-104	116	46	for	for	ADP
abr-104	116	47	-	-	PUNCT
abr-104	116	48	profit	profit	NOUN
abr-104	116	49	>	>	X
abr-104	116	50	15,000	15,000	NUM
abr-104	116	51	3,949,289	3,949,289	NUM
abr-104	116	52	3,302,257	3,302,257	NUM
abr-104	116	53	285,536	285,536	NUM
abr-104	116	54	361,496	361,496	NUM
abr-104	116	55	10,001	10,001	NUM
abr-104	116	56	–	–	PUNCT
abr-104	116	57	15,000	15,000	NUM
abr-104	116	58	1,182,219	1,182,219	NUM
abr-104	116	59	1,008,442	1,008,442	NUM
abr-104	116	60	148,942	148,942	NUM
abr-104	116	61	24,835	24,835	NUM
abr-104	116	62	5,001	5,001	NUM
abr-104	116	63	–	–	PUNCT
abr-104	116	64	10,000	10,000	NUM
abr-104	116	65	1,412,970	1,412,970	NUM
abr-104	116	66	943,456	943,456	NUM
abr-104	116	67	450,666	450,666	NUM
abr-104	116	68	18,848	18,848	NUM
abr-104	116	69	0	0	NUM
abr-104	116	70	–	–	PUNCT
abr-104	116	71	5,000	5,000	NUM
abr-104	116	72	1,148,374	1,148,374	NUM
abr-104	116	73	236,771	236,771	NUM
abr-104	116	74	877,958	877,958	NUM
abr-104	116	75	33,645	33,645	NUM
abr-104	116	76	totals	total	NOUN
abr-104	116	77	7,692,852	7,692,852	NUM
abr-104	116	78	100	100	NUM
abr-104	116	79	%	%	NOUN
abr-104	116	80	5,490,926	5,490,926	NUM
abr-104	116	81	71.4	71.4	NUM
abr-104	116	82	%	%	NOUN
abr-104	116	83	1,763,102	1,763,102	NUM
abr-104	116	84	22.9	22.9	NUM
abr-104	116	85	%	%	NOUN
abr-104	116	86	438,824	438,824	NUM
abr-104	116	87	5.7	5.7	NUM
abr-104	116	88	%	%	NOUN
abr-104	116	89	the	the	DET
abr-104	116	90	source	source	NOUN
abr-104	116	91	of	of	ADP
abr-104	116	92	this	this	DET
abr-104	116	93	data	data	NOUN
abr-104	116	94	is	be	AUX
abr-104	116	95	“	"	PUNCT
abr-104	116	96	nasba	nasba	ADJ
abr-104	116	97	2011	2011	NUM
abr-104	116	98	uniform	uniform	ADJ
abr-104	116	99	cpa	cpa	PROPN
abr-104	116	100	examination	examination	NOUN
abr-104	116	101	candidate	candidate	NOUN
abr-104	116	102	performance	performance	NOUN
abr-104	116	103	,	,	PUNCT
abr-104	116	104	appendix	appendix	NOUN
abr-104	116	105	d”(nasba	d”(nasba	NOUN
abr-104	116	106	,	,	PUNCT
abr-104	116	107	2012	2012	NUM
abr-104	116	108	)	)	PUNCT
abr-104	116	109	and	and	CCONJ
abr-104	116	110	u.s	u.s	PROPN
abr-104	116	111	.	.	PROPN
abr-104	116	112	department	department	PROPN
abr-104	116	113	of	of	ADP
abr-104	116	114	education	education	PROPN
abr-104	116	115	,	,	PUNCT
abr-104	116	116	institute	institute	NOUN
abr-104	116	117	for	for	ADP
abr-104	116	118	education	education	NOUN
abr-104	116	119	sciences	science	NOUN
abr-104	116	120	,	,	PUNCT
abr-104	116	121	national	national	ADJ
abr-104	116	122	center	center	NOUN
abr-104	116	123	for	for	ADP
abr-104	116	124	education	education	NOUN
abr-104	116	125	statistics	statistic	NOUN
abr-104	116	126	(	(	PUNCT
abr-104	116	127	ncbs	ncbs	NOUN
abr-104	116	128	,	,	PUNCT
abr-104	116	129	2011	2011	NUM
abr-104	116	130	)	)	PUNCT
abr-104	116	131	.	.	PUNCT
abr-104	117	1	table	table	NOUN
abr-104	117	2	3	3	NUM
abr-104	117	3	:	:	PUNCT
abr-104	117	4	total	total	ADJ
abr-104	117	5	number	number	NOUN
abr-104	117	6	of	of	ADP
abr-104	117	7	cpa	cpa	PROPN
abr-104	117	8	exam	exam	NOUN
abr-104	117	9	sections	section	NOUN
abr-104	117	10	completed	complete	VERB
abr-104	117	11	by	by	ADP
abr-104	117	12	graduates	graduate	NOUN
abr-104	117	13	of	of	ADP
abr-104	117	14	each	each	DET
abr-104	117	15	institution	institution	NOUN
abr-104	117	16	type	type	NOUN
abr-104	117	17	school	school	NOUN
abr-104	117	18	size	size	NOUN
abr-104	117	19	total	total	ADJ
abr-104	117	20	number	number	NOUN
abr-104	117	21	of	of	ADP
abr-104	117	22	cpa	cpa	PROPN
abr-104	117	23	exam	exam	NOUN
abr-104	117	24	sections	section	NOUN
abr-104	117	25	completed	complete	VERB
abr-104	117	26	all	all	DET
abr-104	117	27	institutions	institution	NOUN
abr-104	117	28	public	public	ADJ
abr-104	117	29	private	private	ADJ
abr-104	117	30	not	not	PART
abr-104	117	31	-	-	PUNCT
abr-104	117	32	for	for	ADP
abr-104	117	33	-	-	PUNCT
abr-104	117	34	profit	profit	NOUN
abr-104	117	35	private	private	ADJ
abr-104	117	36	for	for	ADP
abr-104	117	37	-	-	PUNCT
abr-104	117	38	profit	profit	NOUN
abr-104	117	39	>	>	X
abr-104	117	40	15,000	15,000	NUM
abr-104	117	41	39,260	39,260	NUM
abr-104	117	42	35,734	35,734	NUM
abr-104	117	43	2,996	2,996	NUM
abr-104	117	44	530	530	NUM
abr-104	117	45	10,001	10,001	NUM
abr-104	117	46	–	–	PUNCT
abr-104	117	47	15,000	15,000	NUM
abr-104	117	48	11,041	11,041	NUM
abr-104	117	49	9,905	9,905	NUM
abr-104	117	50	1,077	1,077	NUM
abr-104	117	51	59	59	NUM
abr-104	117	52	5,001	5,001	NUM
abr-104	117	53	–	–	PUNCT
abr-104	117	54	10,000	10,000	NUM
abr-104	117	55	13,017	13,017	NUM
abr-104	117	56	6,402	6,402	NUM
abr-104	117	57	6,569	6,569	NUM
abr-104	117	58	46	46	NUM
abr-104	117	59	0	0	NUM
abr-104	117	60	–	–	PUNCT
abr-104	117	61	5,000	5,000	NUM
abr-104	117	62	14,571	14,571	NUM
abr-104	117	63	1,551	1,551	NUM
abr-104	117	64	12,665	12,665	NUM
abr-104	117	65	355	355	NUM
abr-104	117	66	totals	total	NOUN
abr-104	117	67	77,889	77,889	NUM
abr-104	117	68	100	100	NUM
abr-104	117	69	%	%	NOUN
abr-104	117	70	53,592	53,592	NUM
abr-104	117	71	68.8	68.8	NUM
abr-104	117	72	%	%	NOUN
abr-104	117	73	23,307	23,307	NUM
abr-104	117	74	29.9	29.9	NUM
abr-104	117	75	%	%	NOUN
abr-104	117	76	)	)	PUNCT
abr-104	117	77	990	990	NUM
abr-104	117	78	1.3	1.3	NUM
abr-104	117	79	%	%	NOUN
abr-104	117	80	the	the	DET
abr-104	117	81	source	source	NOUN
abr-104	117	82	of	of	ADP
abr-104	117	83	this	this	DET
abr-104	117	84	data	data	NOUN
abr-104	117	85	is	be	AUX
abr-104	117	86	“	"	PUNCT
abr-104	117	87	nasba	nasba	ADJ
abr-104	117	88	2011	2011	NUM
abr-104	117	89	uniform	uniform	ADJ
abr-104	117	90	cpa	cpa	PROPN
abr-104	117	91	examination	examination	NOUN
abr-104	117	92	candidate	candidate	NOUN
abr-104	117	93	performance	performance	NOUN
abr-104	117	94	,	,	PUNCT
abr-104	117	95	appendix	appendix	NOUN
abr-104	117	96	d”(nasba	d”(nasba	NOUN
abr-104	117	97	,	,	PUNCT
abr-104	117	98	2012	2012	NUM
abr-104	117	99	)	)	PUNCT
abr-104	117	100	and	and	CCONJ
abr-104	117	101	u.s	u.s	PROPN
abr-104	117	102	.	.	PROPN
abr-104	117	103	department	department	PROPN
abr-104	117	104	of	of	ADP
abr-104	117	105	education	education	PROPN
abr-104	117	106	,	,	PUNCT
abr-104	117	107	institute	institute	NOUN
abr-104	117	108	for	for	ADP
abr-104	117	109	education	education	NOUN
abr-104	117	110	sciences	science	NOUN
abr-104	117	111	,	,	PUNCT
abr-104	117	112	national	national	ADJ
abr-104	117	113	center	center	NOUN
abr-104	117	114	for	for	ADP
abr-104	117	115	education	education	NOUN
abr-104	117	116	statistics	statistic	NOUN
abr-104	117	117	(	(	PUNCT
abr-104	117	118	ncbs	ncbs	NOUN
abr-104	117	119	,	,	PUNCT
abr-104	117	120	2011	2011	NUM
abr-104	117	121	)	)	PUNCT
abr-104	117	122	.	.	PUNCT
abr-104	118	1	table	table	NOUN
abr-104	118	2	1	1	NUM
abr-104	118	3	indicates	indicate	VERB
abr-104	118	4	that	that	SCONJ
abr-104	118	5	only	only	ADV
abr-104	118	6	21	21	NUM
abr-104	118	7	schools	school	NOUN
abr-104	118	8	in	in	ADP
abr-104	118	9	the	the	DET
abr-104	118	10	sample	sample	NOUN
abr-104	118	11	of	of	ADP
abr-104	118	12	905	905	NUM
abr-104	118	13	universities	university	NOUN
abr-104	118	14	(	(	PUNCT
abr-104	118	15	2.3	2.3	NUM
abr-104	118	16	%	%	NOUN
abr-104	118	17	)	)	PUNCT
abr-104	118	18	were	be	AUX
abr-104	118	19	commercial	commercial	ADJ
abr-104	118	20	forprofit	forprofit	NOUN
abr-104	118	21	universities	university	NOUN
abr-104	118	22	.	.	PUNCT
abr-104	119	1	these	these	DET
abr-104	119	2	21	21	NUM
abr-104	119	3	schools	school	NOUN
abr-104	119	4	included	include	VERB
abr-104	119	5	many	many	ADJ
abr-104	119	6	of	of	ADP
abr-104	119	7	the	the	DET
abr-104	119	8	larger	large	ADJ
abr-104	119	9	commercial	commercial	ADJ
abr-104	119	10	chain	chain	NOUN
abr-104	119	11	institutions	institution	NOUN
abr-104	119	12	such	such	ADJ
abr-104	119	13	as	as	ADP
abr-104	119	14	kaplan	kaplan	PROPN
abr-104	119	15	university	university	PROPN
abr-104	119	16	,	,	PUNCT
abr-104	119	17	strayer	strayer	PROPN
abr-104	119	18	college	college	PROPN
abr-104	119	19	,	,	PUNCT
abr-104	119	20	university	university	NOUN
abr-104	119	21	of	of	ADP
abr-104	119	22	phoenix	phoenix	PROPN
abr-104	119	23	,	,	PUNCT
abr-104	119	24	grand	grand	ADJ
abr-104	119	25	canyon	canyon	PROPN
abr-104	119	26	university	university	PROPN
abr-104	119	27	,	,	PUNCT
abr-104	119	28	devry	devry	PROPN
abr-104	119	29	university	university	PROPN
abr-104	119	30	,	,	PUNCT
abr-104	119	31	liberty	liberty	NOUN
abr-104	119	32	university	university	NOUN
abr-104	119	33	,	,	PUNCT
abr-104	119	34	and	and	CCONJ
abr-104	119	35	excelsior	excelsior	PROPN
abr-104	119	36	college	college	NOUN
abr-104	119	37	.	.	PUNCT
abr-104	120	1	we	we	PRON
abr-104	120	2	had	have	AUX
abr-104	120	3	expected	expect	VERB
abr-104	120	4	a	a	DET
abr-104	120	5	larger	large	ADJ
abr-104	120	6	number	number	NOUN
abr-104	120	7	of	of	ADP
abr-104	120	8	for	for	ADP
abr-104	120	9	-	-	PUNCT
abr-104	120	10	profit	profit	NOUN
abr-104	120	11	institutions	institution	NOUN
abr-104	120	12	to	to	PART
abr-104	120	13	be	be	AUX
abr-104	120	14	in	in	ADP
abr-104	120	15	our	our	PRON
abr-104	120	16	sample	sample	NOUN
abr-104	120	17	.	.	PUNCT
abr-104	121	1	however	however	ADV
abr-104	121	2	after	after	ADP
abr-104	121	3	reviewing	review	VERB
abr-104	121	4	department	department	NOUN
abr-104	121	5	of	of	ADP
abr-104	121	6	education	education	NOUN
abr-104	121	7	statistics	statistic	NOUN
abr-104	121	8	and	and	CCONJ
abr-104	121	9	nasba	nasba	ADJ
abr-104	121	10	data	datum	NOUN
abr-104	121	11	separately	separately	ADV
abr-104	121	12	,	,	PUNCT
abr-104	121	13	we	we	PRON
abr-104	121	14	discovered	discover	VERB
abr-104	121	15	that	that	SCONJ
abr-104	121	16	while	while	SCONJ
abr-104	121	17	approximately	approximately	ADV
abr-104	121	18	600	600	NUM
abr-104	121	19	commercial	commercial	ADJ
abr-104	121	20	for	for	ADP
abr-104	121	21	-	-	PUNCT
abr-104	121	22	profit	profit	NOUN
abr-104	121	23	schools	school	NOUN
abr-104	121	24	are	be	AUX
abr-104	121	25	listed	list	VERB
abr-104	121	26	in	in	ADP
abr-104	121	27	department	department	PROPN
abr-104	121	28	of	of	ADP
abr-104	121	29	education	education	PROPN
abr-104	121	30	statistics	statistic	NOUN
abr-104	121	31	,	,	PUNCT
abr-104	121	32	only	only	ADV
abr-104	121	33	21	21	NUM
abr-104	121	34	of	of	ADP
abr-104	121	35	the	the	DET
abr-104	121	36	600	600	NUM
abr-104	121	37	had	have	VERB
abr-104	121	38	graduates	graduate	NOUN
abr-104	121	39	who	who	PRON
abr-104	121	40	completed	complete	VERB
abr-104	121	41	the	the	DET
abr-104	121	42	requisite	requisite	ADJ
abr-104	121	43	5	5	NUM
abr-104	121	44	or	or	CCONJ
abr-104	121	45	more	more	ADJ
abr-104	121	46	sections	section	NOUN
abr-104	121	47	of	of	ADP
abr-104	121	48	the	the	DET
abr-104	121	49	cpa	cpa	NOUN
abr-104	121	50	exam	exam	NOUN
abr-104	121	51	in	in	ADP
abr-104	121	52	2011	2011	NUM
abr-104	121	53	and	and	CCONJ
abr-104	121	54	therefor	therefor	PROPN
abr-104	121	55	merited	merit	VERB
abr-104	121	56	separate	separate	ADJ
abr-104	121	57	identification	identification	NOUN
abr-104	121	58	in	in	ADP
abr-104	121	59	nasba	nasba	ADJ
abr-104	121	60	data	datum	NOUN
abr-104	121	61	.	.	PUNCT
abr-104	122	1	because	because	SCONJ
abr-104	122	2	the	the	DET
abr-104	122	3	majority	majority	NOUN
abr-104	122	4	of	of	ADP
abr-104	122	5	commercial	commercial	ADJ
abr-104	122	6	for	for	ADP
abr-104	122	7	-	-	PUNCT
abr-104	122	8	profit	profit	NOUN
abr-104	122	9	universities	university	NOUN
abr-104	122	10	(	(	PUNCT
abr-104	122	11	most	most	ADJ
abr-104	122	12	offering	offer	VERB
abr-104	122	13	accounting	accounting	NOUN
abr-104	122	14	degrees	degree	NOUN
abr-104	122	15	)	)	PUNCT
abr-104	122	16	had	have	VERB
abr-104	122	17	too	too	ADV
abr-104	122	18	few	few	ADJ
abr-104	122	19	or	or	CCONJ
abr-104	122	20	zero	zero	NUM
abr-104	122	21	graduates	graduate	NOUN
abr-104	122	22	taking	take	VERB
abr-104	122	23	the	the	DET
abr-104	122	24	cpa	cpa	NOUN
abr-104	122	25	exam	exam	NOUN
abr-104	122	26	in	in	ADP
abr-104	122	27	2011	2011	NUM
abr-104	122	28	,	,	PUNCT
abr-104	122	29	these	these	DET
abr-104	122	30	institutions	institution	NOUN
abr-104	122	31	could	could	AUX
abr-104	122	32	not	not	PART
abr-104	122	33	separately	separately	ADV
abr-104	122	34	identified	identify	VERB
abr-104	122	35	in	in	ADP
abr-104	122	36	nasba	nasba	ADJ
abr-104	122	37	data	datum	NOUN
abr-104	122	38	and	and	CCONJ
abr-104	122	39	could	could	AUX
abr-104	122	40	not	not	PART
abr-104	122	41	be	be	AUX
abr-104	122	42	included	include	VERB
abr-104	122	43	in	in	ADP
abr-104	122	44	our	our	PRON
abr-104	122	45	sample	sample	NOUN
abr-104	122	46	.	.	PUNCT
abr-104	123	1	here	here	ADV
abr-104	123	2	are	be	AUX
abr-104	123	3	several	several	ADJ
abr-104	123	4	examples	example	NOUN
abr-104	123	5	of	of	ADP
abr-104	123	6	this	this	DET
abr-104	123	7	phenomenon	phenomenon	NOUN
abr-104	123	8	.	.	PUNCT
abr-104	124	1	itt	itt	PROPN
abr-104	124	2	institute	institute	PROPN
abr-104	124	3	of	of	ADP
abr-104	124	4	technology	technology	PROPN
abr-104	124	5	is	be	AUX
abr-104	124	6	a	a	DET
abr-104	124	7	large	large	ADJ
abr-104	124	8	commercial	commercial	ADJ
abr-104	124	9	forprofit	forprofit	NOUN
abr-104	124	10	university	university	PROPN
abr-104	124	11	having	have	VERB
abr-104	124	12	campuses	campus	NOUN
abr-104	124	13	in	in	ADP
abr-104	124	14	38	38	NUM
abr-104	124	15	states	state	NOUN
abr-104	124	16	and	and	CCONJ
abr-104	124	17	having	have	VERB
abr-104	124	18	undergraduate	undergraduate	NOUN
abr-104	124	19	enrollment	enrollment	NOUN
abr-104	124	20	totaling	total	VERB
abr-104	124	21	more	more	ADJ
abr-104	124	22	than	than	ADP
abr-104	124	23	80,000	80,000	NUM
abr-104	124	24	.	.	PUNCT
abr-104	125	1	itt	itt	PROPN
abr-104	125	2	institute	institute	PROPN
abr-104	125	3	of	of	ADP
abr-104	125	4	technology	technology	PROPN
abr-104	125	5	offers	offer	VERB
abr-104	125	6	bachelor	bachelor	NOUN
abr-104	125	7	’s	’s	PART
abr-104	125	8	degree	degree	NOUN
abr-104	125	9	in	in	ADP
abr-104	125	10	accounting	account	VERB
abr-104	125	11	at	at	ADP
abr-104	125	12	nearly	nearly	ADV
abr-104	125	13	all	all	PRON
abr-104	125	14	of	of	ADP
abr-104	125	15	its	its	PRON
abr-104	125	16	campuses	campus	NOUN
abr-104	125	17	.	.	PUNCT
abr-104	126	1	itt	itt	PROPN
abr-104	126	2	institute	institute	PROPN
abr-104	126	3	of	of	ADP
abr-104	126	4	technology	technology	PROPN
abr-104	126	5	did	do	AUX
abr-104	126	6	not	not	PART
abr-104	126	7	have	have	VERB
abr-104	126	8	graduates	graduate	NOUN
abr-104	126	9	sitting	sit	VERB
abr-104	126	10	for	for	ADP
abr-104	126	11	5	5	NUM
abr-104	126	12	sections	section	NOUN
abr-104	126	13	of	of	ADP
abr-104	126	14	the	the	DET
abr-104	126	15	cpa	cpa	NOUN
abr-104	126	16	exam	exam	NOUN
abr-104	126	17	during	during	ADP
abr-104	126	18	2011	2011	NUM
abr-104	126	19	per	per	ADP
abr-104	126	20	nasba	nasba	ADJ
abr-104	126	21	data	datum	NOUN
abr-104	126	22	.	.	PUNCT
abr-104	127	1	ashford	ashford	PROPN
abr-104	127	2	university	university	PROPN
abr-104	127	3	has	have	VERB
abr-104	127	4	undergraduate	undergraduate	ADJ
abr-104	127	5	enrollments	enrollment	NOUN
abr-104	127	6	in	in	ADP
abr-104	127	7	excess	excess	NOUN
abr-104	127	8	of	of	ADP
abr-104	127	9	67,000	67,000	NUM
abr-104	127	10	,	,	PUNCT
abr-104	127	11	offers	offer	VERB
abr-104	127	12	many	many	ADJ
abr-104	127	13	different	different	ADJ
abr-104	127	14	business	business	NOUN
abr-104	127	15	degrees	degree	NOUN
abr-104	127	16	including	include	VERB
abr-104	127	17	bachelor	bachelor	NOUN
abr-104	127	18	’s	’s	PART
abr-104	127	19	degrees	degree	NOUN
abr-104	127	20	in	in	ADP
abr-104	127	21	accounting	accounting	NOUN
abr-104	127	22	,	,	PUNCT
abr-104	127	23	but	but	CCONJ
abr-104	127	24	also	also	ADV
abr-104	127	25	did	do	AUX
abr-104	127	26	not	not	PART
abr-104	127	27	meet	meet	VERB
abr-104	127	28	the	the	DET
abr-104	127	29	5	5	NUM
abr-104	127	30	section	section	NOUN
abr-104	127	31	threshold	threshold	NOUN
abr-104	127	32	for	for	ADP
abr-104	127	33	separate	separate	ADJ
abr-104	127	34	listing	listing	NOUN
abr-104	127	35	in	in	ADP
abr-104	127	36	nasba	nasba	ADJ
abr-104	127	37	data	datum	NOUN
abr-104	127	38	.	.	PUNCT
abr-104	128	1	this	this	DET
abr-104	128	2	pattern	pattern	NOUN
abr-104	128	3	of	of	ADP
abr-104	128	4	large	large	ADJ
abr-104	128	5	commercial	commercial	ADJ
abr-104	128	6	universities	university	NOUN
abr-104	128	7	having	have	VERB
abr-104	128	8	very	very	ADV
abr-104	128	9	few	few	ADJ
abr-104	128	10	or	or	CCONJ
abr-104	128	11	zero	zero	NUM
abr-104	128	12	graduates	graduate	NOUN
abr-104	128	13	sitting	sit	VERB
abr-104	128	14	for	for	ADP
abr-104	128	15	the	the	DET
abr-104	128	16	cpa	cpa	PROPN
abr-104	128	17	exam	exam	NOUN
abr-104	128	18	is	be	AUX
abr-104	128	19	the	the	DET
abr-104	128	20	main	main	ADJ
abr-104	128	21	reason	reason	NOUN
abr-104	128	22	only	only	ADV
abr-104	128	23	21	21	NUM
abr-104	128	24	of	of	ADP
abr-104	128	25	approximately	approximately	ADV
abr-104	128	26	600	600	NUM
abr-104	128	27	commercial	commercial	ADJ
abr-104	128	28	for	for	ADP
abr-104	128	29	-	-	PUNCT
abr-104	128	30	profit	profit	NOUN
abr-104	128	31	universities	university	NOUN
abr-104	128	32	ended	end	VERB
abr-104	128	33	up	up	ADP
abr-104	128	34	in	in	ADP
abr-104	128	35	our	our	PRON
abr-104	128	36	final	final	ADJ
abr-104	128	37	sample	sample	NOUN
abr-104	128	38	.	.	PUNCT
abr-104	129	1	from	from	ADP
abr-104	129	2	tables	table	NOUN
abr-104	129	3	2	2	NUM
abr-104	129	4	and	and	CCONJ
abr-104	129	5	3	3	NUM
abr-104	129	6	it	it	PRON
abr-104	129	7	can	can	AUX
abr-104	129	8	be	be	AUX
abr-104	129	9	seen	see	VERB
abr-104	129	10	that	that	SCONJ
abr-104	129	11	while	while	SCONJ
abr-104	129	12	private	private	ADJ
abr-104	129	13	for	for	ADP
abr-104	129	14	-	-	PUNCT
abr-104	129	15	profit	profit	NOUN
abr-104	129	16	institutions	institution	NOUN
abr-104	129	17	account	account	VERB
abr-104	129	18	for	for	ADP
abr-104	129	19	5.7	5.7	NUM
abr-104	129	20	%	%	NOUN
abr-104	129	21	of	of	ADP
abr-104	129	22	the	the	DET
abr-104	129	23	total	total	ADJ
abr-104	129	24	undergraduate	undergraduate	NOUN
abr-104	129	25	enrollment	enrollment	NOUN
abr-104	129	26	at	at	ADP
abr-104	129	27	the	the	DET
abr-104	129	28	905	905	NUM
abr-104	129	29	schools	school	NOUN
abr-104	129	30	,	,	PUNCT
abr-104	129	31	these	these	DET
abr-104	129	32	students	student	NOUN
abr-104	129	33	accounted	account	VERB
abr-104	129	34	for	for	ADP
abr-104	129	35	only	only	ADV
abr-104	129	36	1.3	1.3	NUM
abr-104	129	37	%	%	NOUN
abr-104	129	38	of	of	ADP
abr-104	129	39	total	total	ADJ
abr-104	129	40	cpa	cpa	PROPN
abr-104	129	41	exam	exam	NOUN
abr-104	129	42	sections	section	NOUN
abr-104	129	43	taken	take	VERB
abr-104	129	44	in	in	ADP
abr-104	129	45	2011	2011	NUM
abr-104	129	46	.	.	PUNCT
abr-104	130	1	this	this	PRON
abr-104	130	2	is	be	AUX
abr-104	130	3	another	another	DET
abr-104	130	4	way	way	NOUN
abr-104	130	5	of	of	ADP
abr-104	130	6	measuring	measure	VERB
abr-104	130	7	the	the	DET
abr-104	130	8	smaller	small	ADJ
abr-104	130	9	fraction	fraction	NOUN
abr-104	130	10	of	of	ADP
abr-104	130	11	for	for	ADP
abr-104	130	12	-	-	PUNCT
abr-104	130	13	profit	profit	NOUN
abr-104	130	14	school	school	NOUN
abr-104	130	15	graduates	graduate	NOUN
abr-104	130	16	taking	take	VERB
abr-104	130	17	the	the	DET
abr-104	130	18	cpa	cpa	NOUN
abr-104	130	19	exam	exam	NOUN
abr-104	130	20	when	when	SCONJ
abr-104	130	21	compared	compare	VERB
abr-104	130	22	to	to	ADP
abr-104	130	23	graduates	graduate	NOUN
abr-104	130	24	of	of	ADP
abr-104	130	25	public	public	ADJ
abr-104	130	26	and	and	CCONJ
abr-104	130	27	private	private	ADJ
abr-104	130	28	not	not	PART
abr-104	130	29	-	-	PUNCT
abr-104	130	30	for	for	ADP
abr-104	130	31	-	-	PUNCT
abr-104	130	32	profit	profit	NOUN
abr-104	130	33	schools	school	NOUN
abr-104	130	34	.	.	PUNCT
abr-104	131	1	graduates	graduate	NOUN
abr-104	131	2	of	of	ADP
abr-104	131	3	publicly	publicly	ADV
abr-104	131	4	supported	support	VERB
abr-104	131	5	state	state	NOUN
abr-104	131	6	schools	school	NOUN
abr-104	131	7	took	take	VERB
abr-104	131	8	68.8	68.8	NUM
abr-104	131	9	%	%	NOUN
abr-104	131	10	of	of	ADP
abr-104	131	11	all	all	DET
abr-104	131	12	cpa	cpa	NOUN
abr-104	131	13	sections	section	NOUN
abr-104	131	14	taken	take	VERB
abr-104	131	15	in	in	ADP
abr-104	131	16	2011	2011	NUM
abr-104	131	17	.	.	PUNCT
abr-104	132	1	graduates	graduate	NOUN
abr-104	132	2	of	of	ADP
abr-104	132	3	private	private	ADJ
abr-104	132	4	not	not	PART
abr-104	132	5	-	-	PUNCT
abr-104	132	6	for	for	ADP
abr-104	132	7	-	-	PUNCT
abr-104	132	8	profit	profit	NOUN
abr-104	132	9	universities	university	NOUN
abr-104	132	10	took	take	VERB
abr-104	132	11	29.9	29.9	NUM
abr-104	132	12	%	%	NOUN
abr-104	132	13	of	of	ADP
abr-104	132	14	all	all	DET
abr-104	132	15	cpa	cpa	NOUN
abr-104	132	16	sections	section	NOUN
abr-104	132	17	taken	take	VERB
abr-104	132	18	in	in	ADP
abr-104	132	19	2011	2011	NUM
abr-104	132	20	.	.	PUNCT
abr-104	133	1	graduates	graduate	NOUN
abr-104	133	2	of	of	ADP
abr-104	133	3	for	for	ADP
abr-104	133	4	-	-	PUNCT
abr-104	133	5	profit	profit	NOUN
abr-104	133	6	83	83	NUM
abr-104	133	7	morgan	morgan	NOUN
abr-104	133	8	and	and	CCONJ
abr-104	133	9	ihrke	ihrke	NOUN
abr-104	133	10	advances	advance	NOUN
abr-104	133	11	in	in	ADP
abr-104	133	12	business	business	NOUN
abr-104	133	13	research	research	NOUN
abr-104	133	14	2013	2013	NUM
abr-104	133	15	,	,	PUNCT
abr-104	133	16	vol	vol	NOUN
abr-104	133	17	.	.	PROPN
abr-104	133	18	4	4	NUM
abr-104	133	19	,	,	PUNCT
abr-104	133	20	no	no	INTJ
abr-104	133	21	.	.	NOUN
abr-104	133	22	1	1	NUM
abr-104	133	23	,	,	PUNCT
abr-104	133	24	77	77	NUM
abr-104	133	25	-	-	SYM
abr-104	133	26	86	86	NUM
abr-104	133	27	schools	school	NOUN
abr-104	133	28	took	take	VERB
abr-104	133	29	only	only	ADV
abr-104	133	30	1.3	1.3	NUM
abr-104	133	31	%	%	NOUN
abr-104	133	32	of	of	ADP
abr-104	133	33	all	all	DET
abr-104	133	34	cpa	cpa	PROPN
abr-104	133	35	exam	exam	NOUN
abr-104	133	36	sections	section	NOUN
abr-104	133	37	taken	take	VERB
abr-104	133	38	in	in	ADP
abr-104	133	39	2011	2011	NUM
abr-104	133	40	,	,	PUNCT
abr-104	133	41	this	this	PRON
abr-104	133	42	in	in	ADP
abr-104	133	43	spite	spite	NOUN
abr-104	133	44	of	of	ADP
abr-104	133	45	the	the	DET
abr-104	133	46	fact	fact	NOUN
abr-104	133	47	that	that	SCONJ
abr-104	133	48	graduates	graduate	NOUN
abr-104	133	49	of	of	ADP
abr-104	133	50	commercial	commercial	ADJ
abr-104	133	51	universities	university	NOUN
abr-104	133	52	account	account	VERB
abr-104	133	53	for	for	ADP
abr-104	133	54	approximately	approximately	ADV
abr-104	133	55	12	12	NUM
abr-104	133	56	%	%	NOUN
abr-104	133	57	of	of	ADP
abr-104	133	58	all	all	DET
abr-104	133	59	business	business	NOUN
abr-104	133	60	school	school	NOUN
abr-104	133	61	graduates	graduate	NOUN
abr-104	133	62	in	in	ADP
abr-104	133	63	the	the	DET
abr-104	133	64	u.s	u.s	PROPN
abr-104	133	65	.	.	PROPN
abr-104	133	66	(	(	PUNCT
abr-104	133	67	deming	deming	PROPN
abr-104	133	68	,	,	PUNCT
abr-104	133	69	golden	golden	ADJ
abr-104	133	70	,	,	PUNCT
abr-104	133	71	and	and	CCONJ
abr-104	133	72	katz	katz	PROPN
abr-104	133	73	,	,	PUNCT
abr-104	133	74	2012	2012	NUM
abr-104	133	75	)	)	PUNCT
abr-104	133	76	.	.	PUNCT
abr-104	134	1	methods	method	NOUN
abr-104	134	2	statistical	statistical	ADJ
abr-104	134	3	tests	test	NOUN
abr-104	134	4	were	be	AUX
abr-104	134	5	undertaken	undertake	VERB
abr-104	134	6	for	for	ADP
abr-104	134	7	the	the	DET
abr-104	134	8	purpose	purpose	NOUN
abr-104	134	9	of	of	ADP
abr-104	134	10	determining	determine	VERB
abr-104	134	11	whether	whether	SCONJ
abr-104	134	12	average	average	ADJ
abr-104	134	13	cpa	cpa	NOUN
abr-104	134	14	exam	exam	NOUN
abr-104	134	15	pass	pass	NOUN
abr-104	134	16	rates	rate	NOUN
abr-104	134	17	of	of	ADP
abr-104	134	18	graduates	graduate	NOUN
abr-104	134	19	of	of	ADP
abr-104	134	20	three	three	NUM
abr-104	134	21	types	type	NOUN
abr-104	134	22	of	of	ADP
abr-104	134	23	schools	school	NOUN
abr-104	134	24	publicly	publicly	ADV
abr-104	134	25	supported	support	VERB
abr-104	134	26	state	state	NOUN
abr-104	134	27	schools	school	NOUN
abr-104	134	28	,	,	PUNCT
abr-104	134	29	private	private	ADJ
abr-104	134	30	not	not	PART
abr-104	134	31	-	-	PUNCT
abr-104	134	32	for	for	ADP
abr-104	134	33	-	-	PUNCT
abr-104	134	34	profit	profit	NOUN
abr-104	134	35	universities	university	NOUN
abr-104	134	36	,	,	PUNCT
abr-104	134	37	and	and	CCONJ
abr-104	134	38	for	for	ADP
abr-104	134	39	-	-	PUNCT
abr-104	134	40	profit	profit	NOUN
abr-104	134	41	commercial	commercial	ADJ
abr-104	134	42	universities	university	NOUN
abr-104	134	43	were	be	AUX
abr-104	134	44	significantly	significantly	ADV
abr-104	134	45	different	different	ADJ
abr-104	134	46	from	from	ADP
abr-104	134	47	each	each	DET
abr-104	134	48	other	other	ADJ
abr-104	134	49	.	.	PUNCT
abr-104	135	1	all	all	DET
abr-104	135	2	statistical	statistical	ADJ
abr-104	135	3	comparisons	comparison	NOUN
abr-104	135	4	were	be	AUX
abr-104	135	5	conducted	conduct	VERB
abr-104	135	6	using	use	VERB
abr-104	135	7	one	one	NUM
abr-104	135	8	-	-	PUNCT
abr-104	135	9	way	way	NOUN
abr-104	135	10	analysis	analysis	NOUN
abr-104	135	11	of	of	ADP
abr-104	135	12	variance	variance	NOUN
abr-104	135	13	(	(	PUNCT
abr-104	135	14	anova	anova	PROPN
abr-104	135	15	)	)	PUNCT
abr-104	135	16	.	.	PUNCT
abr-104	136	1	anova	anova	PROPN
abr-104	136	2	is	be	AUX
abr-104	136	3	a	a	DET
abr-104	136	4	commonly	commonly	ADV
abr-104	136	5	used	use	VERB
abr-104	136	6	test	test	NOUN
abr-104	136	7	statistic	statistic	NOUN
abr-104	136	8	when	when	SCONJ
abr-104	136	9	comparing	compare	VERB
abr-104	136	10	the	the	DET
abr-104	136	11	means	mean	NOUN
abr-104	136	12	of	of	ADP
abr-104	136	13	two	two	NUM
abr-104	136	14	or	or	CCONJ
abr-104	136	15	more	more	ADJ
abr-104	136	16	groups	group	NOUN
abr-104	136	17	for	for	ADP
abr-104	136	18	the	the	DET
abr-104	136	19	purpose	purpose	NOUN
abr-104	136	20	of	of	ADP
abr-104	136	21	rejecting	reject	VERB
abr-104	136	22	the	the	DET
abr-104	136	23	null	null	ADJ
abr-104	136	24	hypothesis	hypothesis	NOUN
abr-104	136	25	that	that	PRON
abr-104	136	26	no	no	DET
abr-104	136	27	significant	significant	ADJ
abr-104	136	28	statistical	statistical	ADJ
abr-104	136	29	differences	difference	NOUN
abr-104	136	30	exist	exist	VERB
abr-104	136	31	among	among	ADP
abr-104	136	32	groups	group	NOUN
abr-104	136	33	.	.	PUNCT
abr-104	137	1	in	in	ADP
abr-104	137	2	the	the	DET
abr-104	137	3	present	present	ADJ
abr-104	137	4	situation	situation	NOUN
abr-104	137	5	,	,	PUNCT
abr-104	137	6	the	the	DET
abr-104	137	7	dependent	dependent	ADJ
abr-104	137	8	variable	variable	NOUN
abr-104	137	9	in	in	ADP
abr-104	137	10	our	our	PRON
abr-104	137	11	anova	anova	PROPN
abr-104	137	12	was	be	AUX
abr-104	137	13	defined	define	VERB
abr-104	137	14	as	as	ADP
abr-104	137	15	the	the	DET
abr-104	137	16	average	average	ADJ
abr-104	137	17	cpa	cpa	NOUN
abr-104	137	18	exam	exam	NOUN
abr-104	137	19	pass	pass	NOUN
abr-104	137	20	rates	rate	NOUN
abr-104	137	21	of	of	ADP
abr-104	137	22	candidates	candidate	NOUN
abr-104	137	23	from	from	ADP
abr-104	137	24	each	each	DET
abr-104	137	25	group	group	NOUN
abr-104	137	26	.	.	PUNCT
abr-104	138	1	the	the	DET
abr-104	138	2	independent	independent	ADJ
abr-104	138	3	variables	variable	NOUN
abr-104	138	4	were	be	AUX
abr-104	138	5	the	the	DET
abr-104	138	6	three	three	NUM
abr-104	138	7	types	type	NOUN
abr-104	138	8	of	of	ADP
abr-104	138	9	universities	university	NOUN
abr-104	138	10	publicly	publicly	ADV
abr-104	138	11	supported	support	VERB
abr-104	138	12	state	state	NOUN
abr-104	138	13	schools	school	NOUN
abr-104	138	14	,	,	PUNCT
abr-104	138	15	private	private	ADJ
abr-104	138	16	not	not	PART
abr-104	138	17	-	-	PUNCT
abr-104	138	18	for	for	ADP
abr-104	138	19	-	-	PUNCT
abr-104	138	20	profit	profit	NOUN
abr-104	138	21	universities	university	NOUN
abr-104	138	22	,	,	PUNCT
abr-104	138	23	and	and	CCONJ
abr-104	138	24	for	for	ADP
abr-104	138	25	-	-	PUNCT
abr-104	138	26	profit	profit	NOUN
abr-104	138	27	commercial	commercial	ADJ
abr-104	138	28	universities	university	NOUN
abr-104	138	29	.	.	PUNCT
abr-104	139	1	in	in	ADP
abr-104	139	2	short	short	ADJ
abr-104	139	3	,	,	PUNCT
abr-104	139	4	anova	anova	PROPN
abr-104	139	5	was	be	AUX
abr-104	139	6	our	our	PRON
abr-104	139	7	method	method	NOUN
abr-104	139	8	of	of	ADP
abr-104	139	9	comparing	compare	VERB
abr-104	139	10	the	the	DET
abr-104	139	11	average	average	ADJ
abr-104	139	12	2011	2011	NUM
abr-104	139	13	cpa	cpa	PROPN
abr-104	139	14	exam	exam	NOUN
abr-104	139	15	pass	pass	NOUN
abr-104	139	16	rates	rate	NOUN
abr-104	139	17	on	on	ADP
abr-104	139	18	77,889	77,889	NUM
abr-104	139	19	cpa	cpa	NOUN
abr-104	139	20	exam	exam	NOUN
abr-104	139	21	sections	section	NOUN
abr-104	139	22	taken	take	VERB
abr-104	139	23	by	by	ADP
abr-104	139	24	graduates	graduate	NOUN
abr-104	139	25	from	from	ADP
abr-104	139	26	905	905	NUM
abr-104	139	27	universities	university	NOUN
abr-104	139	28	classified	classify	VERB
abr-104	139	29	into	into	ADP
abr-104	139	30	one	one	NUM
abr-104	139	31	of	of	ADP
abr-104	139	32	three	three	NUM
abr-104	139	33	school	school	NOUN
abr-104	139	34	types	type	NOUN
abr-104	139	35	,	,	PUNCT
abr-104	139	36	publicly	publicly	ADV
abr-104	139	37	supported	support	VERB
abr-104	139	38	state	state	NOUN
abr-104	139	39	schools	school	NOUN
abr-104	139	40	,	,	PUNCT
abr-104	139	41	private	private	ADJ
abr-104	139	42	not	not	PART
abr-104	139	43	-	-	PUNCT
abr-104	139	44	for	for	ADP
abr-104	139	45	-	-	PUNCT
abr-104	139	46	profit	profit	NOUN
abr-104	139	47	universities	university	NOUN
abr-104	139	48	,	,	PUNCT
abr-104	139	49	and	and	CCONJ
abr-104	139	50	for	for	ADP
abr-104	139	51	-	-	PUNCT
abr-104	139	52	profit	profit	NOUN
abr-104	139	53	commercial	commercial	ADJ
abr-104	139	54	universities	university	NOUN
abr-104	139	55	.	.	PUNCT
abr-104	140	1	results	result	NOUN
abr-104	140	2	table	table	NOUN
abr-104	140	3	4	4	NUM
abr-104	140	4	shows	show	VERB
abr-104	140	5	the	the	DET
abr-104	140	6	results	result	NOUN
abr-104	140	7	of	of	ADP
abr-104	140	8	the	the	DET
abr-104	140	9	overall	overall	ADJ
abr-104	140	10	one	one	NUM
abr-104	140	11	-	-	PUNCT
abr-104	140	12	way	way	NOUN
abr-104	140	13	anova	anova	PROPN
abr-104	140	14	.	.	PUNCT
abr-104	141	1	the	the	DET
abr-104	141	2	null	null	ADJ
abr-104	141	3	hypothesis	hypothesis	NOUN
abr-104	141	4	is	be	AUX
abr-104	141	5	rejected	reject	VERB
abr-104	141	6	in	in	ADP
abr-104	141	7	the	the	DET
abr-104	141	8	sample	sample	NOUN
abr-104	141	9	of	of	ADP
abr-104	141	10	905	905	NUM
abr-104	141	11	schools	school	NOUN
abr-104	141	12	(	(	PUNCT
abr-104	141	13	p.	p.	NOUN
abr-104	141	14	<	<	X
abr-104	141	15	.001	.001	NUM
abr-104	141	16	)	)	PUNCT
abr-104	141	17	.	.	PUNCT
abr-104	142	1	average	average	ADJ
abr-104	142	2	cpa	cpa	PROPN
abr-104	142	3	exam	exam	NOUN
abr-104	142	4	pass	pass	NOUN
abr-104	142	5	rates	rate	NOUN
abr-104	142	6	of	of	ADP
abr-104	142	7	graduates	graduate	NOUN
abr-104	142	8	of	of	ADP
abr-104	142	9	schools	school	NOUN
abr-104	142	10	in	in	ADP
abr-104	142	11	the	the	DET
abr-104	142	12	three	three	NUM
abr-104	142	13	groups	group	NOUN
abr-104	142	14	were	be	AUX
abr-104	142	15	found	find	VERB
abr-104	142	16	not	not	PART
abr-104	142	17	to	to	PART
abr-104	142	18	be	be	AUX
abr-104	142	19	statistically	statistically	ADV
abr-104	142	20	the	the	DET
abr-104	142	21	same	same	ADJ
abr-104	142	22	.	.	PUNCT
abr-104	143	1	table	table	NOUN
abr-104	143	2	5	5	NUM
abr-104	143	3	presents	present	VERB
abr-104	143	4	the	the	DET
abr-104	143	5	mean	mean	ADJ
abr-104	143	6	pass	pass	NOUN
abr-104	143	7	rates	rate	NOUN
abr-104	143	8	and	and	CCONJ
abr-104	143	9	standard	standard	ADJ
abr-104	143	10	deviations	deviation	NOUN
abr-104	143	11	for	for	ADP
abr-104	143	12	each	each	PRON
abr-104	143	13	of	of	ADP
abr-104	143	14	the	the	DET
abr-104	143	15	three	three	NUM
abr-104	143	16	groups	group	NOUN
abr-104	143	17	.	.	PUNCT
abr-104	144	1	table	table	NOUN
abr-104	144	2	6	6	NUM
abr-104	144	3	presents	present	NOUN
abr-104	144	4	group	group	NOUN
abr-104	144	5	-	-	PUNCT
abr-104	144	6	to	to	ADP
abr-104	144	7	-	-	PUNCT
abr-104	144	8	group	group	NOUN
abr-104	144	9	post	post	X
abr-104	144	10	hoc	hoc	X
abr-104	144	11	comparisons	comparison	NOUN
abr-104	144	12	comparing	compare	VERB
abr-104	144	13	each	each	DET
abr-104	144	14	group	group	NOUN
abr-104	144	15	separately	separately	ADV
abr-104	144	16	to	to	ADP
abr-104	144	17	the	the	DET
abr-104	144	18	other	other	ADJ
abr-104	144	19	two	two	NUM
abr-104	144	20	groups	group	NOUN
abr-104	144	21	and	and	CCONJ
abr-104	144	22	noting	note	VERB
abr-104	144	23	the	the	DET
abr-104	144	24	size	size	NOUN
abr-104	144	25	and	and	CCONJ
abr-104	144	26	statistical	statistical	ADJ
abr-104	144	27	significance	significance	NOUN
abr-104	144	28	of	of	ADP
abr-104	144	29	these	these	DET
abr-104	144	30	differences	difference	NOUN
abr-104	144	31	in	in	ADP
abr-104	144	32	each	each	DET
abr-104	144	33	comparison	comparison	NOUN
abr-104	144	34	made	make	VERB
abr-104	144	35	.	.	PUNCT
abr-104	145	1	table	table	NOUN
abr-104	145	2	4	4	NUM
abr-104	145	3	:	:	PUNCT
abr-104	145	4	anova	anova	X
abr-104	145	5	rejecting	reject	VERB
abr-104	145	6	the	the	DET
abr-104	145	7	null	null	ADJ
abr-104	145	8	hypothesis	hypothesis	NOUN
abr-104	145	9	that	that	PRON
abr-104	145	10	no	no	DET
abr-104	145	11	significant	significant	ADJ
abr-104	145	12	differences	difference	NOUN
abr-104	145	13	exist	exist	VERB
abr-104	145	14	among	among	ADP
abr-104	145	15	groups	group	NOUN
abr-104	145	16	(	(	PUNCT
abr-104	145	17	n	n	NOUN
abr-104	145	18	=	=	SYM
abr-104	145	19	77,889	77,889	NUM
abr-104	145	20	total	total	ADJ
abr-104	145	21	testing	testing	NOUN
abr-104	145	22	events	event	NOUN
abr-104	145	23	)	)	PUNCT
abr-104	145	24	dependent	dependent	ADJ
abr-104	145	25	variable	variable	NOUN
abr-104	145	26	(	(	PUNCT
abr-104	145	27	percentage	percentage	NOUN
abr-104	145	28	passing	passing	NOUN
abr-104	145	29	)	)	PUNCT
abr-104	145	30	sum	sum	NOUN
abr-104	145	31	of	of	ADP
abr-104	145	32	squares	square	NOUN
abr-104	145	33	df	df	PROPN
abr-104	145	34	mean	mean	PROPN
abr-104	145	35	square	square	PROPN
abr-104	145	36	f	f	PROPN
abr-104	145	37	sig	sig	PROPN
abr-104	145	38	.	.	PUNCT
abr-104	146	1	between	between	ADP
abr-104	146	2	groups	group	NOUN
abr-104	146	3	678504.432	678504.432	NUM
abr-104	146	4	2	2	NUM
abr-104	146	5	339252.216	339252.216	NUM
abr-104	146	6	1590.440	1590.440	NUM
abr-104	146	7	.000	.000	NUM
abr-104	146	8	*	*	NOUN
abr-104	146	9	within	within	ADP
abr-104	146	10	groups	group	NOUN
abr-104	146	11	16613645.375	16613645.375	NUM
abr-104	146	12	77886	77886	NUM
abr-104	146	13	213.307	213.307	NUM
abr-104	146	14	total	total	ADJ
abr-104	146	15	17292149.807	17292149.807	NUM
abr-104	146	16	77888	77888	NUM
abr-104	146	17	*	*	PUNCT
abr-104	146	18	-statistically	-statistically	ADV
abr-104	146	19	significant	significant	ADJ
abr-104	146	20	differences	difference	NOUN
abr-104	146	21	exist	exist	VERB
abr-104	146	22	among	among	ADP
abr-104	146	23	groups	group	NOUN
abr-104	146	24	;	;	PUNCT
abr-104	146	25	p.	p.	NOUN
abr-104	146	26	<	<	X
abr-104	146	27	.001	.001	NUM
abr-104	146	28	table	table	NOUN
abr-104	146	29	5	5	NUM
abr-104	146	30	:	:	PUNCT
abr-104	146	31	mean	mean	VERB
abr-104	146	32	percentage	percentage	NOUN
abr-104	146	33	pass	pass	NOUN
abr-104	146	34	rates	rate	NOUN
abr-104	146	35	by	by	ADP
abr-104	146	36	group	group	NOUN
abr-104	146	37	(	(	PUNCT
abr-104	146	38	with	with	ADP
abr-104	146	39	standard	standard	ADJ
abr-104	146	40	deviations	deviation	NOUN
abr-104	146	41	)	)	PUNCT
abr-104	146	42	institution	institution	NOUN
abr-104	146	43	type	type	NOUN
abr-104	146	44	n	n	PRON
abr-104	146	45	percentage	percentage	NOUN
abr-104	146	46	pass	pass	NOUN
abr-104	146	47	rates	rate	NOUN
abr-104	146	48	of	of	ADP
abr-104	146	49	candidates	candidate	NOUN
abr-104	146	50	std	std	NOUN
abr-104	146	51	.	.	PUNCT
abr-104	147	1	deviation	deviation	NOUN
abr-104	147	2	std	std	NOUN
abr-104	147	3	.	.	PUNCT
abr-104	147	4	error	error	NOUN
abr-104	147	5	public	public	NOUN
abr-104	147	6	(	(	PUNCT
abr-104	147	7	state	state	NOUN
abr-104	147	8	schools	school	NOUN
abr-104	147	9	)	)	PUNCT
abr-104	147	10	53592	53592	NUM
abr-104	147	11	50.4	50.4	NUM
abr-104	147	12	13.63929	13.63929	NUM
abr-104	147	13	.05892	.05892	NOUN
abr-104	147	14	private	private	ADJ
abr-104	147	15	(	(	PUNCT
abr-104	147	16	not	not	PART
abr-104	147	17	-	-	PUNCT
abr-104	147	18	for	for	ADP
abr-104	147	19	-	-	PUNCT
abr-104	147	20	profit	profit	NOUN
abr-104	147	21	)	)	PUNCT
abr-104	147	22	23307	23307	NUM
abr-104	147	23	48.4	48.4	NUM
abr-104	147	24	16.72198	16.72198	NUM
abr-104	147	25	.10953	.10953	PROPN
abr-104	147	26	commercial	commercial	NOUN
abr-104	147	27	(	(	PUNCT
abr-104	147	28	for	for	ADP
abr-104	147	29	-	-	PUNCT
abr-104	147	30	profit	profit	NOUN
abr-104	147	31	)	)	PUNCT
abr-104	147	32	990	990	NUM
abr-104	147	33	24.8	24.8	NUM
abr-104	147	34	11.33981	11.33981	NUM
abr-104	147	35	.36040	.36040	NOUN
abr-104	147	36	total	total	ADJ
abr-104	147	37	77889	77889	NUM
abr-104	147	38	49.5	49.5	NUM
abr-104	147	39	14.90010	14.90010	NUM
abr-104	147	40	.05339	.05339	NOUN
abr-104	147	41	table	table	NOUN
abr-104	147	42	6	6	NUM
abr-104	147	43	:	:	PUNCT
abr-104	147	44	post	post	VERB
abr-104	147	45	hoc	hoc	X
abr-104	147	46	comparisons	comparison	NOUN
abr-104	147	47	:	:	PUNCT
abr-104	147	48	group	group	NOUN
abr-104	147	49	-	-	PUNCT
abr-104	147	50	to	to	ADP
abr-104	147	51	-	-	PUNCT
abr-104	147	52	group	group	NOUN
abr-104	147	53	least	least	ADJ
abr-104	147	54	significant	significant	ADJ
abr-104	147	55	difference	difference	NOUN
abr-104	147	56	tests	test	NOUN
abr-104	147	57	mean	mean	VERB
abr-104	147	58	pass	pass	VERB
abr-104	147	59	rate	rate	NOUN
abr-104	147	60	differences	difference	NOUN
abr-104	147	61	std	std	PROPN
abr-104	147	62	.	.	PUNCT
abr-104	147	63	error	error	NOUN
abr-104	147	64	sig	sig	NOUN
abr-104	147	65	.	.	PUNCT
abr-104	148	1	public	public	ADJ
abr-104	148	2	(	(	PUNCT
abr-104	148	3	state	state	NOUN
abr-104	148	4	schools	school	NOUN
abr-104	148	5	)	)	PUNCT
abr-104	148	6	to	to	PART
abr-104	148	7	:	:	PUNCT
abr-104	148	8	private	private	ADJ
abr-104	148	9	(	(	PUNCT
abr-104	148	10	not	not	PART
abr-104	148	11	-	-	PUNCT
abr-104	148	12	for	for	ADP
abr-104	148	13	-	-	PUNCT
abr-104	148	14	profit	profit	NOUN
abr-104	148	15	)	)	PUNCT
abr-104	148	16	commercial	commercial	NOUN
abr-104	148	17	(	(	PUNCT
abr-104	148	18	for	for	ADP
abr-104	148	19	-	-	PUNCT
abr-104	148	20	profit	profit	NOUN
abr-104	148	21	)	)	PUNCT
abr-104	148	22	2.00	2.00	NUM
abr-104	148	23	25.66	25.66	NUM
abr-104	148	24	.11460	.11460	ADP
abr-104	148	25	.46845	.46845	PROPN
abr-104	148	26	.000	.000	NUM
abr-104	148	27	*	*	SYM
abr-104	148	28	.000	.000	NUM
abr-104	149	1	*	*	PUNCT
abr-104	149	2	private	private	ADJ
abr-104	149	3	(	(	PUNCT
abr-104	149	4	not	not	PART
abr-104	149	5	-	-	PUNCT
abr-104	149	6	for	for	ADP
abr-104	149	7	-	-	PUNCT
abr-104	149	8	profit	profit	NOUN
abr-104	149	9	):	):	PUNCT
abr-104	149	10	public	public	ADJ
abr-104	149	11	(	(	PUNCT
abr-104	149	12	state	state	NOUN
abr-104	149	13	schools	school	NOUN
abr-104	149	14	)	)	PUNCT
abr-104	149	15	commercial	commercial	NOUN
abr-104	149	16	(	(	PUNCT
abr-104	149	17	for	for	ADP
abr-104	149	18	-	-	PUNCT
abr-104	149	19	profit	profit	NOUN
abr-104	149	20	)	)	PUNCT
abr-104	149	21	2.00	2.00	NUM
abr-104	149	22	23.66	23.66	NUM
abr-104	149	23	.11460	.11460	PUNCT
abr-104	150	1	.47393	.47393	NUM
abr-104	150	2	.000	.000	NUM
abr-104	151	1	*	*	SYM
abr-104	151	2	.000	.000	NUM
abr-104	151	3	*	*	NOUN
abr-104	151	4	commercial	commercial	ADJ
abr-104	151	5	(	(	PUNCT
abr-104	151	6	for	for	ADP
abr-104	151	7	-	-	PUNCT
abr-104	151	8	profit	profit	NOUN
abr-104	151	9	):	):	PUNCT
abr-104	151	10	public	public	ADJ
abr-104	151	11	(	(	PUNCT
abr-104	151	12	state	state	NOUN
abr-104	151	13	schools	school	NOUN
abr-104	151	14	)	)	PUNCT
abr-104	151	15	private	private	ADJ
abr-104	151	16	(	(	PUNCT
abr-104	151	17	not	not	PART
abr-104	151	18	-	-	PUNCT
abr-104	151	19	for	for	ADP
abr-104	151	20	-	-	PUNCT
abr-104	151	21	profit	profit	NOUN
abr-104	151	22	)	)	PUNCT
abr-104	152	1	26.58	26.58	NUM
abr-104	152	2	24.59	24.59	NUM
abr-104	152	3	.46845	.46845	PROPN
abr-104	152	4	.47393	.47393	PROPN
abr-104	152	5	.000	.000	NUM
abr-104	153	1	*	*	PUNCT
abr-104	154	1	.000	.000	NUM
abr-104	154	2	*	*	PUNCT
abr-104	154	3	*	*	PUNCT
abr-104	154	4	-statistically	-statistically	ADV
abr-104	154	5	significant	significant	ADJ
abr-104	154	6	differences	difference	NOUN
abr-104	154	7	exist	exist	VERB
abr-104	154	8	between	between	ADP
abr-104	154	9	groups	group	NOUN
abr-104	154	10	;	;	PUNCT
abr-104	155	1	p.	p.	NOUN
abr-104	155	2	<	<	X
abr-104	155	3	.001	.001	NUM
abr-104	155	4	84	84	NUM
abr-104	155	5	morgan	morgan	NOUN
abr-104	155	6	and	and	CCONJ
abr-104	155	7	ihrke	ihrke	NOUN
abr-104	155	8	advances	advance	NOUN
abr-104	155	9	in	in	ADP
abr-104	155	10	business	business	NOUN
abr-104	155	11	research	research	NOUN
abr-104	155	12	2013	2013	NUM
abr-104	155	13	,	,	PUNCT
abr-104	155	14	vol	vol	NOUN
abr-104	155	15	.	.	PROPN
abr-104	155	16	4	4	NUM
abr-104	155	17	,	,	PUNCT
abr-104	155	18	no	no	INTJ
abr-104	155	19	.	.	NOUN
abr-104	155	20	1	1	NUM
abr-104	155	21	,	,	PUNCT
abr-104	155	22	77	77	NUM
abr-104	155	23	-	-	SYM
abr-104	155	24	86	86	NUM
abr-104	155	25	table	table	NOUN
abr-104	155	26	5	5	NUM
abr-104	155	27	indicates	indicate	VERB
abr-104	155	28	that	that	SCONJ
abr-104	155	29	candidates	candidate	NOUN
abr-104	155	30	from	from	ADP
abr-104	155	31	public	public	ADJ
abr-104	155	32	universities	university	NOUN
abr-104	155	33	(	(	PUNCT
abr-104	155	34	state	state	NOUN
abr-104	155	35	schools	school	NOUN
abr-104	155	36	)	)	PUNCT
abr-104	155	37	have	have	VERB
abr-104	155	38	the	the	DET
abr-104	155	39	highest	high	ADJ
abr-104	155	40	overall	overall	ADJ
abr-104	155	41	average	average	ADJ
abr-104	155	42	cpa	cpa	NOUN
abr-104	155	43	exam	exam	NOUN
abr-104	155	44	pass	pass	NOUN
abr-104	155	45	rates	rate	NOUN
abr-104	155	46	at	at	ADP
abr-104	155	47	50.4	50.4	NUM
abr-104	155	48	%	%	NOUN
abr-104	155	49	followed	follow	VERB
abr-104	155	50	closely	closely	ADV
abr-104	155	51	by	by	ADP
abr-104	155	52	private	private	ADJ
abr-104	155	53	not	not	PART
abr-104	155	54	-	-	PUNCT
abr-104	155	55	for	for	ADP
abr-104	155	56	profit	profit	NOUN
abr-104	155	57	universities	university	NOUN
abr-104	155	58	with	with	ADP
abr-104	155	59	average	average	ADJ
abr-104	155	60	pass	pass	NOUN
abr-104	155	61	rates	rate	NOUN
abr-104	155	62	of	of	ADP
abr-104	155	63	48.4	48.4	NUM
abr-104	155	64	%	%	NOUN
abr-104	155	65	.	.	PUNCT
abr-104	156	1	commercial	commercial	ADJ
abr-104	156	2	(	(	PUNCT
abr-104	156	3	for	for	ADP
abr-104	156	4	-	-	PUNCT
abr-104	156	5	profit	profit	NOUN
abr-104	156	6	)	)	PUNCT
abr-104	156	7	universities	university	NOUN
abr-104	156	8	have	have	VERB
abr-104	156	9	notably	notably	ADV
abr-104	156	10	lower	low	ADJ
abr-104	156	11	pass	pass	VERB
abr-104	156	12	rates	rate	NOUN
abr-104	156	13	than	than	ADP
abr-104	156	14	either	either	PRON
abr-104	156	15	of	of	ADP
abr-104	156	16	the	the	DET
abr-104	156	17	other	other	ADJ
abr-104	156	18	two	two	NUM
abr-104	156	19	groups	group	NOUN
abr-104	156	20	averaging	average	VERB
abr-104	156	21	only	only	ADV
abr-104	156	22	24.8	24.8	NUM
abr-104	156	23	%	%	NOUN
abr-104	156	24	.	.	PUNCT
abr-104	157	1	this	this	PRON
abr-104	157	2	is	be	AUX
abr-104	157	3	approximately	approximately	ADV
abr-104	157	4	half	half	DET
abr-104	157	5	the	the	DET
abr-104	157	6	pass	pass	NOUN
abr-104	157	7	rate	rate	NOUN
abr-104	157	8	of	of	ADP
abr-104	157	9	the	the	DET
abr-104	157	10	other	other	ADJ
abr-104	157	11	two	two	NUM
abr-104	157	12	groups	group	NOUN
abr-104	157	13	.	.	PUNCT
abr-104	158	1	differences	difference	NOUN
abr-104	158	2	of	of	ADP
abr-104	158	3	this	this	DET
abr-104	158	4	size	size	NOUN
abr-104	158	5	are	be	AUX
abr-104	158	6	not	not	PART
abr-104	158	7	only	only	ADV
abr-104	158	8	statistically	statistically	ADV
abr-104	158	9	significant	significant	ADJ
abr-104	158	10	(	(	PUNCT
abr-104	158	11	in	in	ADP
abr-104	158	12	the	the	DET
abr-104	158	13	sense	sense	NOUN
abr-104	158	14	of	of	ADP
abr-104	158	15	anova	anova	PROPN
abr-104	158	16	)	)	PUNCT
abr-104	158	17	,	,	PUNCT
abr-104	158	18	but	but	CCONJ
abr-104	158	19	are	be	AUX
abr-104	158	20	also	also	ADV
abr-104	158	21	important	important	ADJ
abr-104	158	22	in	in	ADP
abr-104	158	23	the	the	DET
abr-104	158	24	real	real	ADJ
abr-104	158	25	-	-	PUNCT
abr-104	158	26	world	world	NOUN
abr-104	158	27	sense	sense	NOUN
abr-104	158	28	with	with	ADP
abr-104	158	29	implications	implication	NOUN
abr-104	158	30	for	for	ADP
abr-104	158	31	tens	ten	NOUN
abr-104	158	32	of	of	ADP
abr-104	158	33	thousands	thousand	NOUN
abr-104	158	34	of	of	ADP
abr-104	158	35	future	future	ADJ
abr-104	158	36	college	college	NOUN
abr-104	158	37	students/	students/	NUM
abr-104	158	38	cpa	cpa	PROPN
abr-104	158	39	exam	exam	NOUN
abr-104	158	40	takers	taker	NOUN
abr-104	158	41	.	.	PUNCT
abr-104	159	1	conclusions	conclusion	NOUN
abr-104	159	2	and	and	CCONJ
abr-104	159	3	limitations	limitation	NOUN
abr-104	159	4	we	we	PRON
abr-104	159	5	draw	draw	VERB
abr-104	159	6	two	two	NUM
abr-104	159	7	major	major	ADJ
abr-104	159	8	conclusions	conclusion	NOUN
abr-104	159	9	from	from	ADP
abr-104	159	10	these	these	DET
abr-104	159	11	data	datum	NOUN
abr-104	159	12	.	.	PUNCT
abr-104	160	1	first	first	ADV
abr-104	160	2	,	,	PUNCT
abr-104	160	3	similar	similar	ADJ
abr-104	160	4	to	to	ADP
abr-104	160	5	2011	2011	NUM
abr-104	160	6	gao	gao	PROPN
abr-104	160	7	findings	finding	NOUN
abr-104	160	8	that	that	PRON
abr-104	160	9	show	show	VERB
abr-104	160	10	lower	low	ADJ
abr-104	160	11	pass	pass	NOUN
abr-104	160	12	rates	rate	NOUN
abr-104	160	13	by	by	ADP
abr-104	160	14	students	student	NOUN
abr-104	160	15	educated	educate	VERB
abr-104	160	16	at	at	ADP
abr-104	160	17	commercial	commercial	ADJ
abr-104	160	18	for	for	ADP
abr-104	160	19	-	-	PUNCT
abr-104	160	20	profit	profit	NOUN
abr-104	160	21	universities	university	NOUN
abr-104	160	22	on	on	ADP
abr-104	160	23	9	9	NUM
abr-104	160	24	of	of	ADP
abr-104	160	25	10	10	NUM
abr-104	160	26	professional	professional	ADJ
abr-104	160	27	examinations	examination	NOUN
abr-104	160	28	(	(	PUNCT
abr-104	160	29	u.s	u.s	PROPN
abr-104	160	30	.	.	PROPN
abr-104	160	31	gao	gao	PROPN
abr-104	160	32	2011	2011	NUM
abr-104	160	33	)	)	PUNCT
abr-104	160	34	,	,	PUNCT
abr-104	160	35	we	we	PRON
abr-104	160	36	find	find	VERB
abr-104	160	37	the	the	DET
abr-104	160	38	same	same	ADJ
abr-104	160	39	phenomenon	phenomenon	NOUN
abr-104	160	40	regarding	regard	VERB
abr-104	160	41	the	the	DET
abr-104	160	42	pass	pass	NOUN
abr-104	160	43	rates	rate	NOUN
abr-104	160	44	on	on	ADP
abr-104	160	45	the	the	DET
abr-104	160	46	uniform	uniform	ADJ
abr-104	160	47	cpa	cpa	PROPN
abr-104	160	48	exam	exam	NOUN
abr-104	160	49	.	.	PUNCT
abr-104	161	1	students	student	NOUN
abr-104	161	2	who	who	PRON
abr-104	161	3	complete	complete	VERB
abr-104	161	4	their	their	PRON
abr-104	161	5	accounting	accounting	NOUN
abr-104	161	6	educations	education	NOUN
abr-104	161	7	at	at	ADP
abr-104	161	8	commercial	commercial	ADJ
abr-104	161	9	for	for	ADP
abr-104	161	10	-	-	PUNCT
abr-104	161	11	profit	profit	NOUN
abr-104	161	12	universities	university	NOUN
abr-104	161	13	have	have	VERB
abr-104	161	14	strikingly	strikingly	ADV
abr-104	161	15	lower	low	ADJ
abr-104	161	16	pass	pass	VERB
abr-104	161	17	rates	rate	NOUN
abr-104	161	18	on	on	ADP
abr-104	161	19	the	the	DET
abr-104	161	20	uniform	uniform	ADJ
abr-104	161	21	cpa	cpa	PROPN
abr-104	161	22	exam	exam	NOUN
abr-104	161	23	than	than	SCONJ
abr-104	161	24	do	do	VERB
abr-104	161	25	others	other	NOUN
abr-104	161	26	.	.	PUNCT
abr-104	162	1	pass	pass	NOUN
abr-104	162	2	rates	rate	NOUN
abr-104	162	3	are	be	AUX
abr-104	162	4	roughly	roughly	ADV
abr-104	162	5	half	half	DET
abr-104	162	6	those	those	DET
abr-104	162	7	of	of	ADP
abr-104	162	8	students	student	NOUN
abr-104	162	9	who	who	PRON
abr-104	162	10	complete	complete	VERB
abr-104	162	11	their	their	PRON
abr-104	162	12	educations	education	NOUN
abr-104	162	13	at	at	ADP
abr-104	162	14	public	public	ADJ
abr-104	162	15	universities	university	NOUN
abr-104	162	16	or	or	CCONJ
abr-104	162	17	private	private	ADJ
abr-104	162	18	not	not	PART
abr-104	162	19	-	-	PUNCT
abr-104	162	20	for	for	ADP
abr-104	162	21	-	-	PUNCT
abr-104	162	22	profit	profit	NOUN
abr-104	162	23	universities	university	NOUN
abr-104	162	24	.	.	PUNCT
abr-104	163	1	our	our	PRON
abr-104	163	2	second	second	ADJ
abr-104	163	3	major	major	ADJ
abr-104	163	4	conclusion	conclusion	NOUN
abr-104	163	5	is	be	AUX
abr-104	163	6	that	that	SCONJ
abr-104	163	7	a	a	DET
abr-104	163	8	much	much	ADV
abr-104	163	9	smaller	small	ADJ
abr-104	163	10	fraction	fraction	NOUN
abr-104	163	11	of	of	ADP
abr-104	163	12	students	student	NOUN
abr-104	163	13	who	who	PRON
abr-104	163	14	attempt	attempt	VERB
abr-104	163	15	an	an	DET
abr-104	163	16	accounting	accounting	NOUN
abr-104	163	17	education	education	NOUN
abr-104	163	18	at	at	ADP
abr-104	163	19	commercial	commercial	ADJ
abr-104	163	20	institutions	institution	NOUN
abr-104	163	21	actually	actually	ADV
abr-104	163	22	complete	complete	VERB
abr-104	163	23	it	it	PRON
abr-104	163	24	,	,	PUNCT
abr-104	163	25	and	and	CCONJ
abr-104	163	26	a	a	DET
abr-104	163	27	much	much	ADV
abr-104	163	28	smaller	small	ADJ
abr-104	163	29	fraction	fraction	NOUN
abr-104	163	30	of	of	ADP
abr-104	163	31	those	those	PRON
abr-104	163	32	who	who	PRON
abr-104	163	33	do	do	AUX
abr-104	163	34	complete	complete	VERB
abr-104	163	35	their	their	PRON
abr-104	163	36	accounting	accounting	NOUN
abr-104	163	37	educations	education	NOUN
abr-104	163	38	at	at	ADP
abr-104	163	39	commercial	commercial	ADJ
abr-104	163	40	for	for	ADP
abr-104	163	41	-	-	PUNCT
abr-104	163	42	profit	profit	NOUN
abr-104	163	43	universities	university	NOUN
abr-104	163	44	appear	appear	VERB
abr-104	163	45	to	to	PART
abr-104	163	46	take	take	VERB
abr-104	163	47	the	the	DET
abr-104	163	48	cpa	cpa	NOUN
abr-104	163	49	exam	exam	NOUN
abr-104	163	50	.	.	PUNCT
abr-104	164	1	based	base	VERB
abr-104	164	2	on	on	ADP
abr-104	164	3	department	department	PROPN
abr-104	164	4	of	of	ADP
abr-104	164	5	education	education	PROPN
abr-104	164	6	statistics	statistic	NOUN
abr-104	164	7	commercial	commercial	ADJ
abr-104	164	8	universities	university	NOUN
abr-104	164	9	now	now	ADV
abr-104	164	10	grant	grant	VERB
abr-104	164	11	a	a	DET
abr-104	164	12	full	full	ADJ
abr-104	164	13	12	12	NUM
abr-104	164	14	%	%	NOUN
abr-104	164	15	of	of	ADP
abr-104	164	16	all	all	DET
abr-104	164	17	business	business	NOUN
abr-104	164	18	bachelor	bachelor	NOUN
abr-104	164	19	’s	’s	PART
abr-104	164	20	degrees	degree	NOUN
abr-104	164	21	in	in	ADP
abr-104	164	22	the	the	DET
abr-104	164	23	u.s	u.s	PROPN
abr-104	164	24	.	.	PROPN
abr-104	164	25	(	(	PUNCT
abr-104	164	26	deming	deming	PROPN
abr-104	164	27	,	,	PUNCT
abr-104	164	28	golden	golden	ADJ
abr-104	164	29	,	,	PUNCT
abr-104	164	30	and	and	CCONJ
abr-104	164	31	katz	katz	PROPN
abr-104	164	32	,	,	PUNCT
abr-104	164	33	2012	2012	NUM
abr-104	164	34	)	)	PUNCT
abr-104	164	35	.	.	PUNCT
abr-104	165	1	these	these	DET
abr-104	165	2	same	same	ADJ
abr-104	165	3	graduates	graduate	NOUN
abr-104	165	4	account	account	VERB
abr-104	165	5	for	for	ADP
abr-104	165	6	only	only	ADV
abr-104	165	7	1.3	1.3	NUM
abr-104	165	8	%	%	NOUN
abr-104	165	9	of	of	ADP
abr-104	165	10	all	all	DET
abr-104	165	11	cpa	cpa	NOUN
abr-104	165	12	sections	section	NOUN
abr-104	165	13	taken	take	VERB
abr-104	165	14	during	during	ADP
abr-104	165	15	2011	2011	NUM
abr-104	165	16	(	(	PUNCT
abr-104	165	17	see	see	VERB
abr-104	165	18	table	table	NOUN
abr-104	165	19	3	3	NUM
abr-104	165	20	above	above	ADV
abr-104	165	21	)	)	PUNCT
abr-104	165	22	.	.	PUNCT
abr-104	166	1	further	far	ADV
abr-104	166	2	,	,	PUNCT
abr-104	166	3	inferring	infer	VERB
abr-104	166	4	from	from	ADP
abr-104	166	5	differential	differential	ADJ
abr-104	166	6	pass	pass	NOUN
abr-104	166	7	rates	rate	NOUN
abr-104	166	8	,	,	PUNCT
abr-104	166	9	commercial	commercial	ADJ
abr-104	166	10	universities	university	NOUN
abr-104	166	11	apparently	apparently	ADV
abr-104	166	12	graduate	graduate	VERB
abr-104	166	13	only	only	ADV
abr-104	166	14	about	about	ADV
abr-104	166	15	six	six	NUM
abr-104	166	16	tenths	tenth	NOUN
abr-104	166	17	of	of	ADP
abr-104	166	18	one	one	NUM
abr-104	166	19	percent	percent	NOUN
abr-104	166	20	of	of	ADP
abr-104	166	21	all	all	DET
abr-104	166	22	those	those	PRON
abr-104	166	23	passing	pass	VERB
abr-104	166	24	the	the	DET
abr-104	166	25	cpa	cpa	NOUN
abr-104	166	26	exam	exam	NOUN
abr-104	166	27	each	each	DET
abr-104	166	28	year	year	NOUN
abr-104	166	29	.	.	PUNCT
abr-104	167	1	together	together	ADV
abr-104	167	2	our	our	PRON
abr-104	167	3	conclusions	conclusion	NOUN
abr-104	167	4	suggest	suggest	VERB
abr-104	167	5	that	that	SCONJ
abr-104	167	6	education	education	NOUN
abr-104	167	7	at	at	ADP
abr-104	167	8	commercial	commercial	ADJ
abr-104	167	9	universities	university	NOUN
abr-104	167	10	may	may	AUX
abr-104	167	11	be	be	AUX
abr-104	167	12	a	a	DET
abr-104	167	13	poor	poor	ADJ
abr-104	167	14	choice	choice	NOUN
abr-104	167	15	for	for	ADP
abr-104	167	16	students	student	NOUN
abr-104	167	17	who	who	PRON
abr-104	167	18	someday	someday	ADV
abr-104	167	19	hope	hope	VERB
abr-104	167	20	to	to	PART
abr-104	167	21	take	take	VERB
abr-104	167	22	the	the	DET
abr-104	167	23	cpa	cpa	NOUN
abr-104	167	24	exam	exam	NOUN
abr-104	167	25	and	and	CCONJ
abr-104	167	26	enter	enter	VERB
abr-104	167	27	the	the	DET
abr-104	167	28	field	field	NOUN
abr-104	167	29	of	of	ADP
abr-104	167	30	public	public	ADJ
abr-104	167	31	accounting	accounting	NOUN
abr-104	167	32	.	.	PUNCT
abr-104	168	1	factors	factor	NOUN
abr-104	168	2	such	such	ADJ
abr-104	168	3	as	as	ADP
abr-104	168	4	higher	high	ADJ
abr-104	168	5	average	average	ADJ
abr-104	168	6	debt	debt	NOUN
abr-104	168	7	at	at	ADP
abr-104	168	8	graduation	graduation	NOUN
abr-104	168	9	,	,	PUNCT
abr-104	168	10	lower	low	ADJ
abr-104	168	11	overall	overall	ADJ
abr-104	168	12	graduation	graduation	NOUN
abr-104	168	13	rates	rate	NOUN
abr-104	168	14	,	,	PUNCT
abr-104	168	15	and	and	CCONJ
abr-104	168	16	much	much	ADV
abr-104	168	17	lower	low	ADJ
abr-104	168	18	pass	pass	VERB
abr-104	168	19	rates	rate	NOUN
abr-104	168	20	on	on	ADP
abr-104	168	21	the	the	DET
abr-104	168	22	uniform	uniform	ADJ
abr-104	168	23	cpa	cpa	PROPN
abr-104	168	24	exam	exam	NOUN
abr-104	168	25	are	be	AUX
abr-104	168	26	all	all	PRON
abr-104	168	27	factors	factor	NOUN
abr-104	168	28	of	of	ADP
abr-104	168	29	commercial	commercial	ADJ
abr-104	168	30	education	education	NOUN
abr-104	168	31	that	that	PRON
abr-104	168	32	suggest	suggest	VERB
abr-104	168	33	this	this	DET
abr-104	168	34	conclusion	conclusion	NOUN
abr-104	168	35	.	.	PUNCT
abr-104	169	1	nothing	nothing	PRON
abr-104	169	2	in	in	ADP
abr-104	169	3	our	our	PRON
abr-104	169	4	data	datum	NOUN
abr-104	169	5	are	be	AUX
abr-104	169	6	intended	intend	VERB
abr-104	169	7	to	to	PART
abr-104	169	8	be	be	AUX
abr-104	169	9	used	use	VERB
abr-104	169	10	for	for	ADP
abr-104	169	11	inferring	infer	VERB
abr-104	169	12	unambiguously	unambiguously	ADV
abr-104	169	13	why	why	SCONJ
abr-104	169	14	lower	low	ADJ
abr-104	169	15	cpa	cpa	PROPN
abr-104	169	16	exam	exam	NOUN
abr-104	169	17	pass	pass	NOUN
abr-104	169	18	rates	rate	NOUN
abr-104	169	19	occur	occur	VERB
abr-104	169	20	at	at	ADP
abr-104	169	21	commercial	commercial	ADJ
abr-104	169	22	universities	university	NOUN
abr-104	169	23	.	.	PUNCT
abr-104	170	1	since	since	SCONJ
abr-104	170	2	our	our	PRON
abr-104	170	3	research	research	NOUN
abr-104	170	4	design	design	NOUN
abr-104	170	5	is	be	AUX
abr-104	170	6	not	not	PART
abr-104	170	7	an	an	DET
abr-104	170	8	experimental	experimental	ADJ
abr-104	170	9	design	design	NOUN
abr-104	170	10	(	(	PUNCT
abr-104	170	11	i.e.	i.e.	X
abr-104	170	12	random	random	ADJ
abr-104	170	13	selection	selection	NOUN
abr-104	170	14	,	,	PUNCT
abr-104	170	15	random	random	ADJ
abr-104	170	16	assignment	assignment	NOUN
abr-104	170	17	of	of	ADP
abr-104	170	18	subjects	subject	NOUN
abr-104	170	19	to	to	ADP
abr-104	170	20	groups	group	NOUN
abr-104	170	21	,	,	PUNCT
abr-104	170	22	and	and	CCONJ
abr-104	170	23	independent	independent	ADJ
abr-104	170	24	variable	variable	ADJ
abr-104	170	25	manipulation	manipulation	NOUN
abr-104	170	26	)	)	PUNCT
abr-104	170	27	,	,	PUNCT
abr-104	170	28	causal	causal	NOUN
abr-104	170	29	inference	inference	NOUN
abr-104	170	30	about	about	ADP
abr-104	170	31	the	the	DET
abr-104	170	32	reasons	reason	NOUN
abr-104	170	33	for	for	ADP
abr-104	170	34	discovered	discover	VERB
abr-104	170	35	systematic	systematic	ADJ
abr-104	170	36	relationships	relationship	NOUN
abr-104	170	37	in	in	ADP
abr-104	170	38	not	not	PART
abr-104	170	39	possible	possible	ADJ
abr-104	170	40	(	(	PUNCT
abr-104	170	41	bryman	bryman	NOUN
abr-104	170	42	and	and	CCONJ
abr-104	170	43	cramer	cramer	PROPN
abr-104	170	44	,	,	PUNCT
abr-104	170	45	2005	2005	NUM
abr-104	170	46	)	)	PUNCT
abr-104	170	47	.	.	PUNCT
abr-104	171	1	causal	causal	PROPN
abr-104	171	2	inference	inference	NOUN
abr-104	171	3	requires	require	VERB
abr-104	171	4	a	a	DET
abr-104	171	5	fully	fully	ADV
abr-104	171	6	randomized	randomize	VERB
abr-104	171	7	experimental	experimental	ADJ
abr-104	171	8	design	design	NOUN
abr-104	171	9	in	in	ADP
abr-104	171	10	which	which	PRON
abr-104	171	11	researchers	researcher	NOUN
abr-104	171	12	manipulate	manipulate	VERB
abr-104	171	13	a	a	DET
abr-104	171	14	single	single	ADJ
abr-104	171	15	research	research	NOUN
abr-104	171	16	variable	variable	NOUN
abr-104	171	17	differentially	differentially	ADV
abr-104	171	18	among	among	ADP
abr-104	171	19	groups	group	NOUN
abr-104	171	20	.	.	PUNCT
abr-104	172	1	(	(	PUNCT
abr-104	172	2	all	all	DET
abr-104	172	3	other	other	ADJ
abr-104	172	4	systematic	systematic	ADJ
abr-104	172	5	differences	difference	NOUN
abr-104	172	6	among	among	ADP
abr-104	172	7	groups	group	NOUN
abr-104	172	8	are	be	AUX
abr-104	172	9	presumed	presume	VERB
abr-104	172	10	nonexistent	nonexistent	ADJ
abr-104	172	11	due	due	ADP
abr-104	172	12	to	to	ADP
abr-104	172	13	random	random	ADJ
abr-104	172	14	selection	selection	NOUN
abr-104	172	15	and	and	CCONJ
abr-104	172	16	assignment	assignment	NOUN
abr-104	172	17	of	of	ADP
abr-104	172	18	subjects	subject	NOUN
abr-104	172	19	to	to	ADP
abr-104	172	20	groups	group	NOUN
abr-104	172	21	.	.	PUNCT
abr-104	172	22	)	)	PUNCT
abr-104	173	1	in	in	ADP
abr-104	173	2	the	the	DET
abr-104	173	3	present	present	ADJ
abr-104	173	4	case	case	NOUN
abr-104	173	5	such	such	DET
abr-104	173	6	a	a	DET
abr-104	173	7	design	design	NOUN
abr-104	173	8	is	be	AUX
abr-104	173	9	not	not	PART
abr-104	173	10	feasible	feasible	ADJ
abr-104	173	11	or	or	CCONJ
abr-104	173	12	possible	possible	ADJ
abr-104	173	13	.	.	PUNCT
abr-104	174	1	in	in	ADP
abr-104	174	2	our	our	PRON
abr-104	174	3	society	society	NOUN
abr-104	174	4	,	,	PUNCT
abr-104	174	5	one	one	PRON
abr-104	174	6	can	can	AUX
abr-104	174	7	not	not	PART
abr-104	174	8	reasonably	reasonably	ADV
abr-104	174	9	randomly	randomly	ADV
abr-104	174	10	assign	assign	NOUN
abr-104	174	11	students	student	NOUN
abr-104	174	12	to	to	ADP
abr-104	174	13	public	public	ADJ
abr-104	174	14	universities	university	NOUN
abr-104	174	15	,	,	PUNCT
abr-104	174	16	to	to	PART
abr-104	174	17	private	private	ADJ
abr-104	174	18	not	not	PART
abr-104	174	19	-	-	PUNCT
abr-104	174	20	for	for	ADP
abr-104	174	21	-	-	PUNCT
abr-104	174	22	profit	profit	NOUN
abr-104	174	23	universities	university	NOUN
abr-104	174	24	,	,	PUNCT
abr-104	174	25	and	and	CCONJ
abr-104	174	26	to	to	PART
abr-104	174	27	commercial	commercial	VERB
abr-104	174	28	for	for	ADP
abr-104	174	29	-	-	PUNCT
abr-104	174	30	profit	profit	NOUN
abr-104	174	31	universities	university	NOUN
abr-104	174	32	for	for	ADP
abr-104	174	33	a	a	DET
abr-104	174	34	research	research	NOUN
abr-104	174	35	in	in	ADP
abr-104	174	36	order	order	NOUN
abr-104	174	37	to	to	PART
abr-104	174	38	be	be	AUX
abr-104	174	39	certain	certain	ADJ
abr-104	174	40	groups	group	NOUN
abr-104	174	41	do	do	AUX
abr-104	174	42	not	not	PART
abr-104	174	43	differ	differ	VERB
abr-104	174	44	systematically	systematically	ADV
abr-104	174	45	at	at	ADP
abr-104	174	46	the	the	DET
abr-104	174	47	outset	outset	NOUN
abr-104	174	48	.	.	PUNCT
abr-104	175	1	therefore	therefore	ADV
abr-104	175	2	,	,	PUNCT
abr-104	175	3	due	due	ADP
abr-104	175	4	to	to	ADP
abr-104	175	5	the	the	DET
abr-104	175	6	limitation	limitation	NOUN
abr-104	175	7	of	of	ADP
abr-104	175	8	our	our	PRON
abr-104	175	9	research	research	NOUN
abr-104	175	10	design	design	NOUN
abr-104	175	11	,	,	PUNCT
abr-104	175	12	the	the	DET
abr-104	175	13	particular	particular	ADJ
abr-104	175	14	reason	reason	NOUN
abr-104	175	15	or	or	CCONJ
abr-104	175	16	reasons	reason	NOUN
abr-104	175	17	graduates	graduate	NOUN
abr-104	175	18	of	of	ADP
abr-104	175	19	commercial	commercial	ADJ
abr-104	175	20	universities	university	NOUN
abr-104	175	21	have	have	VERB
abr-104	175	22	lower	low	ADJ
abr-104	175	23	average	average	ADJ
abr-104	175	24	pass	pass	NOUN
abr-104	175	25	rates	rate	NOUN
abr-104	175	26	on	on	ADP
abr-104	175	27	the	the	DET
abr-104	175	28	uniform	uniform	ADJ
abr-104	175	29	cpa	cpa	PROPN
abr-104	175	30	exam	exam	NOUN
abr-104	175	31	can	can	AUX
abr-104	175	32	not	not	PART
abr-104	175	33	be	be	AUX
abr-104	175	34	reasonably	reasonably	ADV
abr-104	175	35	inferred	infer	VERB
abr-104	175	36	from	from	ADP
abr-104	175	37	the	the	DET
abr-104	175	38	data	datum	NOUN
abr-104	175	39	.	.	PUNCT
abr-104	176	1	lower	low	ADJ
abr-104	176	2	cpa	cpa	PROPN
abr-104	176	3	exam	exam	NOUN
abr-104	176	4	pass	pass	NOUN
abr-104	176	5	rates	rate	NOUN
abr-104	176	6	by	by	ADP
abr-104	176	7	the	the	DET
abr-104	176	8	graduates	graduate	NOUN
abr-104	176	9	of	of	ADP
abr-104	176	10	commercial	commercial	ADJ
abr-104	176	11	universities	university	NOUN
abr-104	176	12	could	could	AUX
abr-104	176	13	result	result	VERB
abr-104	176	14	from	from	ADP
abr-104	176	15	any	any	DET
abr-104	176	16	number	number	NOUN
abr-104	176	17	of	of	ADP
abr-104	176	18	factors	factor	NOUN
abr-104	176	19	or	or	CCONJ
abr-104	176	20	combination	combination	NOUN
abr-104	176	21	of	of	ADP
abr-104	176	22	factors	factor	NOUN
abr-104	176	23	.	.	PUNCT
abr-104	177	1	for	for	ADP
abr-104	177	2	example	example	NOUN
abr-104	177	3	,	,	PUNCT
abr-104	177	4	one	one	PRON
abr-104	177	5	might	might	AUX
abr-104	177	6	speculate	speculate	VERB
abr-104	177	7	our	our	PRON
abr-104	177	8	findings	finding	NOUN
abr-104	177	9	result	result	VERB
abr-104	177	10	solely	solely	ADV
abr-104	177	11	from	from	ADP
abr-104	177	12	selection	selection	NOUN
abr-104	177	13	bias	bias	NOUN
abr-104	177	14	commercial	commercial	ADJ
abr-104	177	15	universities	university	NOUN
abr-104	177	16	attract	attract	VERB
abr-104	177	17	,	,	PUNCT
abr-104	177	18	on	on	ADP
abr-104	177	19	average	average	ADJ
abr-104	177	20	,	,	PUNCT
abr-104	177	21	a	a	DET
abr-104	177	22	lower	low	ADJ
abr-104	177	23	quality	quality	NOUN
abr-104	177	24	student	student	NOUN
abr-104	177	25	than	than	SCONJ
abr-104	177	26	do	do	VERB
abr-104	177	27	traditional	traditional	ADJ
abr-104	177	28	universities	university	NOUN
abr-104	177	29	,	,	PUNCT
abr-104	177	30	and	and	CCONJ
abr-104	177	31	thus	thus	ADV
abr-104	177	32	these	these	DET
abr-104	177	33	lower	low	ADJ
abr-104	177	34	quality	quality	NOUN
abr-104	177	35	students	student	NOUN
abr-104	177	36	,	,	PUNCT
abr-104	177	37	regardless	regardless	ADV
abr-104	177	38	of	of	ADP
abr-104	177	39	the	the	DET
abr-104	177	40	quality	quality	NOUN
abr-104	177	41	of	of	ADP
abr-104	177	42	education	education	NOUN
abr-104	177	43	they	they	PRON
abr-104	177	44	have	have	AUX
abr-104	177	45	received	receive	VERB
abr-104	177	46	,	,	PUNCT
abr-104	177	47	score	score	VERB
abr-104	177	48	lower	lower	ADV
abr-104	177	49	on	on	ADP
abr-104	177	50	the	the	DET
abr-104	177	51	uniform	uniform	ADJ
abr-104	177	52	cpa	cpa	PROPN
abr-104	177	53	exam	exam	NOUN
abr-104	177	54	due	due	ADP
abr-104	177	55	to	to	ADP
abr-104	177	56	their	their	PRON
abr-104	177	57	lower	low	ADJ
abr-104	177	58	abilities	ability	NOUN
abr-104	177	59	.	.	PUNCT
abr-104	178	1	one	one	PRON
abr-104	178	2	might	might	AUX
abr-104	178	3	just	just	ADV
abr-104	178	4	as	as	ADV
abr-104	178	5	reasonably	reasonably	ADV
abr-104	178	6	speculate	speculate	VERB
abr-104	178	7	that	that	SCONJ
abr-104	178	8	commercial	commercial	ADJ
abr-104	178	9	education	education	NOUN
abr-104	178	10	itself	itself	PRON
abr-104	178	11	is	be	AUX
abr-104	178	12	of	of	ADP
abr-104	178	13	low	low	ADJ
abr-104	178	14	quality	quality	NOUN
abr-104	178	15	,	,	PUNCT
abr-104	178	16	and	and	CCONJ
abr-104	178	17	therefore	therefore	ADV
abr-104	178	18	is	be	AUX
abr-104	178	19	the	the	DET
abr-104	178	20	main	main	ADJ
abr-104	178	21	determinative	determinative	ADJ
abr-104	178	22	factor	factor	NOUN
abr-104	178	23	in	in	ADP
abr-104	178	24	lower	low	ADJ
abr-104	178	25	cpa	cpa	PROPN
abr-104	178	26	exam	exam	NOUN
abr-104	178	27	pass	pass	NOUN
abr-104	178	28	rates	rate	NOUN
abr-104	178	29	of	of	ADP
abr-104	178	30	graduates	graduate	NOUN
abr-104	178	31	of	of	ADP
abr-104	178	32	commercial	commercial	ADJ
abr-104	178	33	universities	university	NOUN
abr-104	178	34	.	.	PUNCT
abr-104	179	1	or	or	CCONJ
abr-104	179	2	one	one	PRON
abr-104	179	3	might	might	AUX
abr-104	179	4	also	also	ADV
abr-104	179	5	speculate	speculate	VERB
abr-104	179	6	that	that	SCONJ
abr-104	179	7	a	a	DET
abr-104	179	8	combination	combination	NOUN
abr-104	179	9	of	of	ADP
abr-104	179	10	factors	factor	NOUN
abr-104	179	11	,	,	PUNCT
abr-104	179	12	some	some	PRON
abr-104	179	13	that	that	PRON
abr-104	179	14	may	may	AUX
abr-104	179	15	not	not	PART
abr-104	179	16	have	have	AUX
abr-104	179	17	even	even	ADV
abr-104	179	18	been	be	AUX
abr-104	179	19	imagined	imagine	VERB
abr-104	179	20	,	,	PUNCT
abr-104	179	21	together	together	ADV
abr-104	179	22	are	be	AUX
abr-104	179	23	the	the	DET
abr-104	179	24	determinative	determinative	ADJ
abr-104	179	25	factors	factor	NOUN
abr-104	179	26	of	of	ADP
abr-104	179	27	the	the	DET
abr-104	179	28	lower	low	ADJ
abr-104	179	29	cpa	cpa	NOUN
abr-104	179	30	exam	exam	NOUN
abr-104	179	31	pass	pass	NOUN
abr-104	179	32	rates	rate	NOUN
abr-104	179	33	by	by	ADP
abr-104	179	34	the	the	DET
abr-104	179	35	commercially	commercially	ADV
abr-104	179	36	educated	educate	VERB
abr-104	179	37	.	.	PUNCT
abr-104	180	1	the	the	DET
abr-104	180	2	point	point	NOUN
abr-104	180	3	is	be	AUX
abr-104	180	4	there	there	PRON
abr-104	180	5	is	be	VERB
abr-104	180	6	no	no	DET
abr-104	180	7	logical	logical	ADJ
abr-104	180	8	way	way	NOUN
abr-104	180	9	to	to	PART
abr-104	180	10	unambiguously	unambiguously	ADV
abr-104	180	11	draw	draw	VERB
abr-104	180	12	causal	causal	ADJ
abr-104	180	13	inferences	inference	NOUN
abr-104	180	14	based	base	VERB
abr-104	180	15	on	on	ADP
abr-104	180	16	a	a	DET
abr-104	180	17	correlational	correlational	ADJ
abr-104	180	18	research	research	NOUN
abr-104	180	19	design	design	NOUN
abr-104	180	20	.	.	PUNCT
abr-104	181	1	85	85	NUM
abr-104	181	2	morgan	morgan	NOUN
abr-104	181	3	and	and	CCONJ
abr-104	181	4	ihrke	ihrke	NOUN
abr-104	181	5	advances	advance	NOUN
abr-104	181	6	in	in	ADP
abr-104	181	7	business	business	NOUN
abr-104	181	8	research	research	NOUN
abr-104	181	9	2013	2013	NUM
abr-104	181	10	,	,	PUNCT
abr-104	181	11	vol	vol	NOUN
abr-104	181	12	.	.	PROPN
abr-104	181	13	4	4	NUM
abr-104	181	14	,	,	PUNCT
abr-104	181	15	no	no	INTJ
abr-104	181	16	.	.	NOUN
abr-104	181	17	1	1	NUM
abr-104	181	18	,	,	PUNCT
abr-104	181	19	77	77	NUM
abr-104	181	20	-	-	SYM
abr-104	181	21	86	86	NUM
abr-104	181	22	nevertheless	nevertheless	ADV
abr-104	181	23	,	,	PUNCT
abr-104	181	24	we	we	PRON
abr-104	181	25	have	have	AUX
abr-104	181	26	shown	show	VERB
abr-104	181	27	a	a	DET
abr-104	181	28	systematic	systematic	ADJ
abr-104	181	29	association	association	NOUN
abr-104	181	30	between	between	ADP
abr-104	181	31	commercial	commercial	ADJ
abr-104	181	32	education	education	NOUN
abr-104	181	33	and	and	CCONJ
abr-104	181	34	much	much	ADV
abr-104	181	35	lower	low	ADJ
abr-104	181	36	cpa	cpa	NOUN
abr-104	181	37	exam	exam	NOUN
abr-104	181	38	pass	pass	NOUN
abr-104	181	39	rates	rate	NOUN
abr-104	181	40	even	even	ADV
abr-104	181	41	if	if	SCONJ
abr-104	181	42	unable	unable	ADJ
abr-104	181	43	to	to	PART
abr-104	181	44	state	state	VERB
abr-104	181	45	precisely	precisely	ADV
abr-104	181	46	why	why	SCONJ
abr-104	181	47	this	this	DET
abr-104	181	48	relationship	relationship	NOUN
abr-104	181	49	exists	exist	VERB
abr-104	181	50	.	.	PUNCT
abr-104	182	1	knowing	know	VERB
abr-104	182	2	the	the	DET
abr-104	182	3	relationship	relationship	NOUN
abr-104	182	4	exists	exist	VERB
abr-104	182	5	has	have	VERB
abr-104	182	6	value	value	NOUN
abr-104	182	7	in	in	ADP
abr-104	182	8	and	and	CCONJ
abr-104	182	9	of	of	ADP
abr-104	182	10	itself	itself	PRON
abr-104	182	11	,	,	PUNCT
abr-104	182	12	and	and	CCONJ
abr-104	182	13	becomes	become	VERB
abr-104	182	14	the	the	DET
abr-104	182	15	basis	basis	NOUN
abr-104	182	16	for	for	ADP
abr-104	182	17	other	other	ADJ
abr-104	182	18	research	research	NOUN
abr-104	182	19	that	that	PRON
abr-104	182	20	attempts	attempt	VERB
abr-104	182	21	to	to	PART
abr-104	182	22	clarify	clarify	VERB
abr-104	182	23	the	the	DET
abr-104	182	24	causes	cause	NOUN
abr-104	182	25	of	of	ADP
abr-104	182	26	this	this	DET
abr-104	182	27	relationship	relationship	NOUN
abr-104	182	28	.	.	PUNCT
abr-104	183	1	finally	finally	ADV
abr-104	183	2	to	to	PART
abr-104	183	3	summarize	summarize	VERB
abr-104	183	4	and	and	CCONJ
abr-104	183	5	repeat	repeat	VERB
abr-104	183	6	,	,	PUNCT
abr-104	183	7	the	the	DET
abr-104	183	8	purpose	purpose	NOUN
abr-104	183	9	of	of	ADP
abr-104	183	10	our	our	PRON
abr-104	183	11	research	research	NOUN
abr-104	183	12	has	have	AUX
abr-104	183	13	not	not	PART
abr-104	183	14	been	be	AUX
abr-104	183	15	to	to	PART
abr-104	183	16	develop	develop	VERB
abr-104	183	17	or	or	CCONJ
abr-104	183	18	explicate	explicate	VERB
abr-104	183	19	a	a	DET
abr-104	183	20	general	general	ADJ
abr-104	183	21	theoretical	theoretical	ADJ
abr-104	183	22	model	model	NOUN
abr-104	183	23	describing	describe	VERB
abr-104	183	24	the	the	DET
abr-104	183	25	causative	causative	ADJ
abr-104	183	26	factors	factor	NOUN
abr-104	183	27	in	in	ADP
abr-104	183	28	a	a	DET
abr-104	183	29	discovered	discover	VERB
abr-104	183	30	negative	negative	ADJ
abr-104	183	31	relationship	relationship	NOUN
abr-104	183	32	between	between	ADP
abr-104	183	33	commercial	commercial	ADJ
abr-104	183	34	education	education	NOUN
abr-104	183	35	and	and	CCONJ
abr-104	183	36	cpa	cpa	PROPN
abr-104	183	37	exam	exam	NOUN
abr-104	183	38	pass	pass	NOUN
abr-104	183	39	rates	rate	NOUN
abr-104	183	40	.	.	PUNCT
abr-104	184	1	rather	rather	ADV
abr-104	184	2	,	,	PUNCT
abr-104	184	3	our	our	PRON
abr-104	184	4	purpose	purpose	NOUN
abr-104	184	5	has	have	AUX
abr-104	184	6	been	be	AUX
abr-104	184	7	to	to	PART
abr-104	184	8	discover	discover	VERB
abr-104	184	9	whether	whether	SCONJ
abr-104	184	10	a	a	DET
abr-104	184	11	systematic	systematic	ADJ
abr-104	184	12	relationship	relationship	NOUN
abr-104	184	13	exists	exist	VERB
abr-104	184	14	between	between	ADP
abr-104	184	15	commercial	commercial	ADJ
abr-104	184	16	for	for	ADP
abr-104	184	17	-	-	PUNCT
abr-104	184	18	profit	profit	NOUN
abr-104	184	19	education	education	NOUN
abr-104	184	20	and	and	CCONJ
abr-104	184	21	cpa	cpa	NOUN
abr-104	184	22	pass	pass	NOUN
abr-104	184	23	rates	rate	NOUN
abr-104	184	24	,	,	PUNCT
abr-104	184	25	and	and	CCONJ
abr-104	184	26	if	if	SCONJ
abr-104	184	27	so	so	ADV
abr-104	184	28	,	,	PUNCT
abr-104	184	29	to	to	PART
abr-104	184	30	understand	understand	VERB
abr-104	184	31	its	its	PRON
abr-104	184	32	magnitude	magnitude	NOUN
abr-104	184	33	and	and	CCONJ
abr-104	184	34	direction	direction	NOUN
abr-104	184	35	.	.	PUNCT
abr-104	185	1	this	this	PRON
abr-104	185	2	we	we	PRON
abr-104	185	3	have	have	AUX
abr-104	185	4	successfully	successfully	ADV
abr-104	185	5	been	be	AUX
abr-104	185	6	able	able	ADJ
abr-104	185	7	to	to	PART
abr-104	185	8	do	do	VERB
abr-104	185	9	.	.	PUNCT
abr-104	186	1	graduates	graduate	NOUN
abr-104	186	2	of	of	ADP
abr-104	186	3	commercial	commercial	ADJ
abr-104	186	4	for	for	ADP
abr-104	186	5	-	-	PUNCT
abr-104	186	6	profit	profit	NOUN
abr-104	186	7	universities	university	NOUN
abr-104	186	8	clearly	clearly	ADV
abr-104	186	9	have	have	VERB
abr-104	186	10	cpa	cpa	NOUN
abr-104	186	11	exam	exam	NOUN
abr-104	186	12	pass	pass	NOUN
abr-104	186	13	rates	rate	NOUN
abr-104	186	14	markedly	markedly	ADV
abr-104	186	15	lower	low	ADJ
abr-104	186	16	than	than	ADP
abr-104	186	17	those	those	PRON
abr-104	186	18	of	of	ADP
abr-104	186	19	graduates	graduate	NOUN
abr-104	186	20	of	of	ADP
abr-104	186	21	public	public	ADJ
abr-104	186	22	universities	university	NOUN
abr-104	186	23	and	and	CCONJ
abr-104	186	24	private	private	ADJ
abr-104	186	25	not	not	PART
abr-104	186	26	-	-	PUNCT
abr-104	186	27	for	for	ADP
abr-104	186	28	-	-	PUNCT
abr-104	186	29	profit	profit	NOUN
abr-104	186	30	universities	university	NOUN
abr-104	186	31	.	.	PUNCT
abr-104	187	1	this	this	DET
abr-104	187	2	result	result	NOUN
abr-104	187	3	has	have	VERB
abr-104	187	4	implications	implication	NOUN
abr-104	187	5	for	for	ADP
abr-104	187	6	incoming	incoming	ADJ
abr-104	187	7	students	student	NOUN
abr-104	187	8	and	and	CCONJ
abr-104	187	9	their	their	PRON
abr-104	187	10	parents	parent	NOUN
abr-104	187	11	as	as	SCONJ
abr-104	187	12	they	they	PRON
abr-104	187	13	seek	seek	VERB
abr-104	187	14	to	to	PART
abr-104	187	15	identify	identify	VERB
abr-104	187	16	universities	university	NOUN
abr-104	187	17	that	that	PRON
abr-104	187	18	will	will	AUX
abr-104	187	19	most	most	ADV
abr-104	187	20	likely	likely	ADV
abr-104	187	21	maximize	maximize	VERB
abr-104	187	22	the	the	DET
abr-104	187	23	chances	chance	NOUN
abr-104	187	24	of	of	ADP
abr-104	187	25	the	the	DET
abr-104	187	26	student	student	NOUN
abr-104	187	27	someday	someday	ADV
abr-104	187	28	passing	pass	VERB
abr-104	187	29	the	the	DET
abr-104	187	30	uniform	uniform	ADJ
abr-104	187	31	cpa	cpa	PROPN
abr-104	187	32	exam	exam	NOUN
abr-104	187	33	.	.	PUNCT
abr-104	188	1	references	reference	NOUN
abr-104	188	2	aicpa	aicpa	VERB
abr-104	188	3	.	.	PUNCT
abr-104	189	1	2011i	2011i	NUM
abr-104	189	2	.	.	PUNCT
abr-104	190	1	the	the	DET
abr-104	190	2	uniform	uniform	ADJ
abr-104	190	3	cpa	cpa	PROPN
abr-104	190	4	examination	examination	NOUN
abr-104	190	5	:	:	PUNCT
abr-104	190	6	development	development	NOUN
abr-104	190	7	,	,	PUNCT
abr-104	190	8	delivery	delivery	NOUN
abr-104	190	9	,	,	PUNCT
abr-104	190	10	and	and	CCONJ
abr-104	190	11	administration	administration	NOUN
abr-104	190	12	.	.	PUNCT
abr-104	191	1	http://	http://	PROPN
abr-104	191	2	www.aicpa.org/becomeacpa/cpaexam/examinationcontent/contentdevelopm	www.aicpa.org/becomeacpa/cpaexam/examinationcontent/contentdevelopm	PROPN
abr-104	191	3	ent	ent	PROPN
abr-104	191	4	/	/	SYM
abr-104	191	5	pages	page	NOUN
abr-104	191	6	/	/	SYM
abr-104	191	7	default.aspx	default.aspx	NOUN
abr-104	191	8	aicpa	aicpa	NOUN
abr-104	191	9	.	.	PUNCT
abr-104	192	1	2011ii	2011ii	NOUN
abr-104	192	2	.	.	PUNCT
abr-104	193	1	become	become	VERB
abr-104	193	2	a	a	DET
abr-104	193	3	cpa	cpa	NOUN
abr-104	193	4	/	/	SYM
abr-104	193	5	cpa	cpa	NOUN
abr-104	193	6	exam	exam	NOUN
abr-104	193	7	/	/	SYM
abr-104	193	8	for	for	ADP
abr-104	193	9	candidates	candidate	NOUN
abr-104	193	10	/	/	SYM
abr-104	193	11	faq	faq	NOUN
abr-104	193	12	.	.	PUNCT
abr-104	194	1	http://www.aicpa.org/becomeacpa/	http://www.aicpa.org/becomeacpa/	PROPN
abr-104	194	2	cpaexam	cpaexam	NOUN
abr-104	194	3	/	/	SYM
abr-104	194	4	forcandidates	forcandidate	NOUN
abr-104	194	5	/	/	SYM
abr-104	194	6	faq	faq	NOUN
abr-104	194	7	/	/	SYM
abr-104	194	8	pages	page	NOUN
abr-104	194	9	/	/	SYM
abr-104	194	10	computer_faqs_1.aspx	computer_faqs_1.aspx	NOUN
abr-104	194	11	bennett	bennett	PROPN
abr-104	194	12	,	,	PUNCT
abr-104	194	13	d.	d.	PROPN
abr-104	194	14	,	,	PUNCT
abr-104	194	15	lucchesi	lucchesi	PROPN
abr-104	194	16	,	,	PUNCT
abr-104	194	17	a.	a.	PROPN
abr-104	194	18	,	,	PUNCT
abr-104	194	19	&	&	CCONJ
abr-104	194	20	vedder	vedder	PROPN
abr-104	194	21	,	,	PUNCT
abr-104	194	22	r.	r.	PROPN
abr-104	194	23	2010	2010	NUM
abr-104	194	24	.	.	PUNCT
abr-104	195	1	for	for	ADP
abr-104	195	2	-	-	PUNCT
abr-104	195	3	profit	profit	NOUN
abr-104	195	4	higher	high	ADJ
abr-104	195	5	education	education	NOUN
abr-104	195	6	:	:	PUNCT
abr-104	196	1	growth	growth	NOUN
abr-104	196	2	,	,	PUNCT
abr-104	196	3	innovation	innovation	NOUN
abr-104	196	4	and	and	CCONJ
abr-104	196	5	regulation	regulation	NOUN
abr-104	196	6	.	.	PUNCT
abr-104	197	1	center	center	NOUN
abr-104	197	2	for	for	ADP
abr-104	197	3	college	college	NOUN
abr-104	197	4	affordability	affordability	NOUN
abr-104	197	5	and	and	CCONJ
abr-104	197	6	productivity	productivity	NOUN
abr-104	197	7	(	(	PUNCT
abr-104	197	8	policy	policy	NOUN
abr-104	197	9	paper	paper	NOUN
abr-104	197	10	)	)	PUNCT
abr-104	197	11	,	,	PUNCT
abr-104	197	12	http://heartland.org/sites/	http://heartland.org/sites/	NOUN
abr-104	197	13	all	all	DET
abr-104	197	14	/	/	SYM
abr-104	197	15	modules	module	NOUN
abr-104	197	16	/	/	SYM
abr-104	197	17	custom	custom	NOUN
abr-104	197	18	/	/	SYM
abr-104	197	19	heartland_migration	heartland_migration	NOUN
abr-104	197	20	/	/	SYM
abr-104	197	21	files	file	NOUN
abr-104	197	22	/	/	SYM
abr-104	197	23	pdfs/29010.pdf	pdfs/29010.pdf	PROPN
abr-104	197	24	.	.	PROPN
abr-104	197	25	bryman	bryman	PROPN
abr-104	197	26	,	,	PUNCT
abr-104	197	27	a.	a.	PROPN
abr-104	197	28	,	,	PUNCT
abr-104	197	29	&	&	CCONJ
abr-104	197	30	cramer	cramer	PROPN
abr-104	197	31	,	,	PUNCT
abr-104	197	32	d.	d.	PROPN
abr-104	197	33	2005	2005	NUM
abr-104	197	34	.	.	PUNCT
abr-104	198	1	quantitative	quantitative	ADJ
abr-104	198	2	data	datum	NOUN
abr-104	198	3	analysis	analysis	NOUN
abr-104	198	4	with	with	ADP
abr-104	198	5	spss	spss	PROPN
abr-104	198	6	12	12	NUM
abr-104	198	7	and	and	CCONJ
abr-104	198	8	13	13	NUM
abr-104	198	9	,	,	PUNCT
abr-104	198	10	a	a	DET
abr-104	198	11	guide	guide	NOUN
abr-104	198	12	for	for	ADP
abr-104	198	13	social	social	ADJ
abr-104	198	14	scientists	scientist	NOUN
abr-104	198	15	.	.	PUNCT
abr-104	199	1	routledge	routledge	PROPN
abr-104	199	2	.	.	PUNCT
abr-104	200	1	new	new	PROPN
abr-104	200	2	york	york	PROPN
abr-104	200	3	:	:	PUNCT
abr-104	200	4	taylor	taylor	PROPN
abr-104	200	5	,	,	PUNCT
abr-104	200	6	and	and	CCONJ
abr-104	200	7	francis	francis	PROPN
abr-104	200	8	group	group	PROPN
abr-104	200	9	.	.	PUNCT
abr-104	201	1	cellini	cellini	PROPN
abr-104	201	2	,	,	PUNCT
abr-104	201	3	s.	s.	PROPN
abr-104	201	4	2012	2012	NUM
abr-104	201	5	.	.	PUNCT
abr-104	202	1	for	for	ADP
abr-104	202	2	-	-	PUNCT
abr-104	202	3	profit	profit	NOUN
abr-104	202	4	higher	high	ADJ
abr-104	202	5	education	education	NOUN
abr-104	202	6	:	:	PUNCT
abr-104	202	7	an	an	DET
abr-104	202	8	assessment	assessment	NOUN
abr-104	202	9	of	of	ADP
abr-104	202	10	costs	cost	NOUN
abr-104	202	11	and	and	CCONJ
abr-104	202	12	benefits	benefit	NOUN
abr-104	202	13	.	.	PUNCT
abr-104	203	1	national	national	ADJ
abr-104	203	2	tax	tax	PROPN
abr-104	203	3	journal	journal	PROPN
abr-104	203	4	,	,	PUNCT
abr-104	203	5	65(1	65(1	NOUN
abr-104	203	6	)	)	PUNCT
abr-104	203	7	,	,	PUNCT
abr-104	203	8	153	153	NUM
abr-104	203	9	-	-	SYM
abr-104	203	10	180	180	NUM
abr-104	203	11	.	.	PUNCT
abr-104	203	12	clark	clark	PROPN
abr-104	203	13	,	,	PUNCT
abr-104	203	14	j.	j.	PROPN
abr-104	203	15	2011	2011	NUM
abr-104	203	16	.	.	PUNCT
abr-104	204	1	the	the	DET
abr-104	204	2	real	real	ADJ
abr-104	204	3	deal	deal	NOUN
abr-104	204	4	on	on	ADP
abr-104	204	5	for	for	ADP
abr-104	204	6	-	-	PUNCT
abr-104	204	7	profit	profit	NOUN
abr-104	204	8	colleges	college	NOUN
abr-104	204	9	.	.	PUNCT
abr-104	205	1	kiplinger	kiplinger	PROPN
abr-104	205	2	’s	’s	PART
abr-104	205	3	personal	personal	ADJ
abr-104	205	4	finance	finance	NOUN
abr-104	205	5	,	,	PUNCT
abr-104	205	6	65(5	65(5	PROPN
abr-104	205	7	)	)	PUNCT
abr-104	205	8	64	64	NUM
abr-104	205	9	-	-	SYM
abr-104	205	10	68	68	NUM
abr-104	205	11	.	.	PUNCT
abr-104	206	1	deming	deming	PROPN
abr-104	206	2	,	,	PUNCT
abr-104	206	3	d.	d.	PROPN
abr-104	206	4	,	,	PUNCT
abr-104	206	5	goldin	goldin	PROPN
abr-104	206	6	,	,	PUNCT
abr-104	206	7	c.	c.	PROPN
abr-104	206	8	,	,	PUNCT
abr-104	206	9	&	&	CCONJ
abr-104	206	10	katz	katz	PROPN
abr-104	206	11	,	,	PUNCT
abr-104	206	12	l.	l.	PROPN
abr-104	206	13	2012	2012	NUM
abr-104	206	14	.	.	PUNCT
abr-104	207	1	the	the	DET
abr-104	207	2	for	for	ADP
abr-104	207	3	-	-	PUNCT
abr-104	207	4	profit	profit	NOUN
abr-104	207	5	postsecondary	postsecondary	ADJ
abr-104	207	6	school	school	NOUN
abr-104	207	7	sector	sector	NOUN
abr-104	207	8	:	:	PUNCT
abr-104	207	9	nimble	nimble	ADJ
abr-104	207	10	critters	critter	NOUN
abr-104	207	11	or	or	CCONJ
abr-104	207	12	agile	agile	ADJ
abr-104	207	13	predators	predator	NOUN
abr-104	207	14	?	?	PUNCT
abr-104	207	15	journal	journal	NOUN
abr-104	207	16	of	of	ADP
abr-104	207	17	economic	economic	ADJ
abr-104	207	18	perspectives	perspective	NOUN
abr-104	207	19	,	,	PUNCT
abr-104	207	20	26(1	26(1	NUM
abr-104	207	21	)	)	PUNCT
abr-104	207	22	,	,	PUNCT
abr-104	207	23	139	139	NUM
abr-104	207	24	-	-	SYM
abr-104	207	25	164	164	NUM
abr-104	207	26	.	.	PUNCT
abr-104	208	1	equal	equal	ADJ
abr-104	208	2	justice	justice	NOUN
abr-104	208	3	works	work	VERB
abr-104	208	4	.	.	PUNCT
abr-104	209	1	2012	2012	NUM
abr-104	209	2	.	.	PUNCT
abr-104	210	1	gainful	gainful	ADJ
abr-104	210	2	employment	employment	NOUN
abr-104	210	3	regulations	regulation	NOUN
abr-104	210	4	put	put	VERB
abr-104	210	5	on	on	ADP
abr-104	210	6	hold	hold	NOUN
abr-104	210	7	.	.	PUNCT
abr-104	211	1	u.s	u.s	PROPN
abr-104	211	2	.	.	PROPN
abr-104	211	3	news	news	PROPN
abr-104	211	4	,	,	PUNCT
abr-104	211	5	co.	co.	PROPN
abr-104	211	6	,	,	PUNCT
abr-104	211	7	retrieved	retrieve	VERB
abr-104	211	8	from	from	ADP
abr-104	211	9	:	:	PUNCT
abr-104	211	10	http://www.usnews.com/education/blogs/student-loan-ranger/2012/07/11/gainful-employmentregulation-put-on-hold	http://www.usnews.com/education/blogs/student-loan-ranger/2012/07/11/gainful-employmentregulation-put-on-hold	ADJ
abr-104	211	11	hechinger	hechinger	NOUN
abr-104	211	12	,	,	PUNCT
abr-104	211	13	j.	j.	PROPN
abr-104	211	14	2011	2011	NUM
abr-104	211	15	.	.	PUNCT
abr-104	212	1	for	for	ADP
abr-104	212	2	-	-	PUNCT
abr-104	212	3	profit	profit	NOUN
abr-104	212	4	college	college	NOUN
abr-104	212	5	grads	grad	NOUN
abr-104	212	6	also	also	ADV
abr-104	212	7	earn	earn	VERB
abr-104	212	8	a	a	DET
abr-104	212	9	life	life	NOUN
abr-104	212	10	of	of	ADP
abr-104	212	11	debt	debt	NOUN
abr-104	212	12	.	.	PUNCT
abr-104	213	1	bloomberg	bloomberg	PROPN
abr-104	213	2	businessweek	businessweek	PROPN
abr-104	213	3	,	,	PUNCT
abr-104	213	4	4212	4212	NUM
abr-104	213	5	,	,	PUNCT
abr-104	213	6	1819	1819	NUM
abr-104	213	7	.	.	PUNCT
abr-104	214	1	nasba	nasba	NOUN
abr-104	214	2	.	.	PUNCT
abr-104	215	1	2012	2012	NUM
abr-104	215	2	&	&	CCONJ
abr-104	215	3	2011	2011	NUM
abr-104	215	4	.	.	PUNCT
abr-104	216	1	nasba	nasba	PROPN
abr-104	216	2	uniform	uniform	PROPN
abr-104	216	3	cpa	cpa	PROPN
abr-104	216	4	exam	exam	NOUN
abr-104	216	5	candidate	candidate	NOUN
abr-104	216	6	performance	performance	NOUN
abr-104	216	7	.	.	PUNCT
abr-104	217	1	nashville	nashville	PROPN
abr-104	217	2	,	,	PUNCT
abr-104	217	3	tn	tn	PROPN
abr-104	217	4	.	.	PUNCT
abr-104	217	5	nasba	nasba	PROPN
abr-104	217	6	,	,	PUNCT
abr-104	217	7	aicpa	aicpa	PROPN
abr-104	217	8	,	,	PUNCT
abr-104	217	9	&	&	CCONJ
abr-104	217	10	thomsonprometric	thomsonprometric	ADJ
abr-104	217	11	.	.	PUNCT
abr-104	218	1	2007	2007	NUM
abr-104	218	2	.	.	PUNCT
abr-104	219	1	candidate	candidate	NOUN
abr-104	219	2	bulletin	bulletin	NOUN
abr-104	219	3	:	:	PUNCT
abr-104	219	4	information	information	NOUN
abr-104	219	5	for	for	ADP
abr-104	219	6	applicants	applicant	NOUN
abr-104	219	7	,	,	PUNCT
abr-104	219	8	i.	i.	PROPN
abr-104	219	9	nces	nces	PROPN
abr-104	219	10	.	.	PUNCT
abr-104	220	1	2011	2011	NUM
abr-104	220	2	.	.	PUNCT
abr-104	221	1	institute	institute	PROPN
abr-104	221	2	of	of	ADP
abr-104	221	3	education	education	PROPN
abr-104	221	4	sciences	sciences	PROPN
abr-104	221	5	,	,	PUNCT
abr-104	221	6	national	national	ADJ
abr-104	221	7	center	center	NOUN
abr-104	221	8	for	for	ADP
abr-104	221	9	education	education	NOUN
abr-104	221	10	statistics	statistic	NOUN
abr-104	221	11	.	.	PUNCT
abr-104	222	1	bachelor	bachelor	PROPN
abr-104	222	2	’s	’s	PART
abr-104	222	3	institutions	institution	NOUN
abr-104	222	4	,	,	PUNCT
abr-104	222	5	four	four	NUM
abr-104	222	6	year	year	NOUN
abr-104	222	7	(	(	PUNCT
abr-104	222	8	data	data	NOUN
abr-104	222	9	file	file	NOUN
abr-104	222	10	)	)	PUNCT
abr-104	222	11	.	.	PUNCT
abr-104	223	1	retrieved	retrieve	VERB
abr-104	223	2	from	from	ADP
abr-104	223	3	:	:	PUNCT
abr-104	223	4	http://nces.ed.gov/collegenavigator/?s=	http://nces.ed.gov/collegenavigator/?s=	NOUN
abr-104	223	5	all&l=5&ic=1	all&l=5&ic=1	AUX
abr-104	223	6	the	the	DET
abr-104	223	7	federal	federal	ADJ
abr-104	223	8	register	register	NOUN
abr-104	223	9	.	.	PUNCT
abr-104	224	1	2012	2012	NUM
abr-104	224	2	.	.	PUNCT
abr-104	225	1	program	program	NOUN
abr-104	225	2	integrity	integrity	NOUN
abr-104	225	3	:	:	PUNCT
abr-104	225	4	gainful	gainful	ADJ
abr-104	225	5	employment	employment	NOUN
abr-104	225	6	-	-	PUNCT
abr-104	225	7	debt	debt	NOUN
abr-104	225	8	measures	measure	NOUN
abr-104	225	9	.	.	PUNCT
abr-104	226	1	http://www.ifap	http://www.ifap	PROPN
abr-104	226	2	.	.	PUNCT
abr-104	227	1	ed.gov/fregisters/fr061311gedebtmeasures.html	ed.gov/fregisters/fr061311gedebtmeasures.html	PROPN
abr-104	227	2	.	.	PROPN
abr-104	227	3	86	86	NUM
abr-104	227	4	morgan	morgan	NOUN
abr-104	227	5	and	and	CCONJ
abr-104	227	6	ihrke	ihrke	NOUN
abr-104	227	7	advances	advance	NOUN
abr-104	227	8	in	in	ADP
abr-104	227	9	business	business	NOUN
abr-104	227	10	research	research	NOUN
abr-104	227	11	2013	2013	NUM
abr-104	227	12	,	,	PUNCT
abr-104	227	13	vol	vol	NOUN
abr-104	227	14	.	.	PROPN
abr-104	227	15	4	4	NUM
abr-104	227	16	,	,	PUNCT
abr-104	227	17	no	no	INTJ
abr-104	227	18	.	.	NOUN
abr-104	227	19	1	1	NUM
abr-104	227	20	,	,	PUNCT
abr-104	227	21	77	77	NUM
abr-104	227	22	-	-	SYM
abr-104	227	23	86	86	NUM
abr-104	227	24	u.s	u.s	PROPN
abr-104	227	25	.	.	PROPN
abr-104	227	26	department	department	PROPN
abr-104	227	27	of	of	ADP
abr-104	227	28	education	education	NOUN
abr-104	227	29	.	.	PUNCT
abr-104	228	1	2012	2012	NUM
abr-104	228	2	.	.	PUNCT
abr-104	229	1	default	default	NOUN
abr-104	229	2	rates	rate	NOUN
abr-104	229	3	rise	rise	VERB
abr-104	229	4	for	for	ADP
abr-104	229	5	federal	federal	ADJ
abr-104	229	6	student	student	NOUN
abr-104	229	7	loans	loan	NOUN
abr-104	229	8	(	(	PUNCT
abr-104	229	9	news	news	NOUN
abr-104	229	10	release	release	NOUN
abr-104	229	11	)	)	PUNCT
abr-104	229	12	.	.	PUNCT
abr-104	230	1	http://www.ed.gov/news/press-releases/default-rates-rise-federal-student-loans	http://www.ed.gov/news/press-releases/default-rates-rise-federal-student-loan	NOUN
abr-104	230	2	u.	u.	PROPN
abr-104	230	3	s.	s.	PROPN
abr-104	230	4	government	government	PROPN
abr-104	230	5	accountability	accountability	NOUN
abr-104	230	6	office	office	NOUN
abr-104	230	7	.	.	PUNCT
abr-104	231	1	2011	2011	NUM
abr-104	231	2	.	.	PUNCT
abr-104	232	1	postsecondary	postsecondary	ADJ
abr-104	232	2	education	education	NOUN
abr-104	232	3	student	student	NOUN
abr-104	232	4	outcomes	outcome	NOUN
abr-104	232	5	vary	vary	VERB
abr-104	232	6	at	at	ADP
abr-104	232	7	for	for	ADP
abr-104	232	8	-	-	PUNCT
abr-104	232	9	profit	profit	NOUN
abr-104	232	10	,	,	PUNCT
abr-104	232	11	nonprofit	nonprofit	ADJ
abr-104	232	12	,	,	PUNCT
abr-104	232	13	and	and	CCONJ
abr-104	232	14	public	public	ADJ
abr-104	232	15	schools	school	NOUN
abr-104	232	16	.	.	PUNCT
abr-104	233	1	http://www.gao.gov/products/gao-12-143	http://www.gao.gov/products/gao-12-143	PROPN
abr-104	233	2	u.	u.	PROPN
abr-104	233	3	s.	s.	PROPN
abr-104	233	4	government	government	PROPN
abr-104	233	5	accountability	accountability	NOUN
abr-104	233	6	office	office	NOUN
abr-104	233	7	.	.	PUNCT
abr-104	234	1	2010	2010	NUM
abr-104	234	2	.	.	PUNCT
abr-104	235	1	for	for	ADP
abr-104	235	2	-	-	PUNCT
abr-104	235	3	profit	profit	NOUN
abr-104	235	4	colleges	college	NOUN
abr-104	235	5	:	:	PUNCT
abr-104	235	6	undercover	undercover	ADJ
abr-104	235	7	testing	testing	NOUN
abr-104	235	8	finds	find	VERB
abr-104	235	9	colleges	college	NOUN
abr-104	235	10	encouraged	encourage	VERB
abr-104	235	11	fraud	fraud	NOUN
abr-104	235	12	and	and	CCONJ
abr-104	235	13	engaged	engage	VERB
abr-104	235	14	in	in	ADP
abr-104	235	15	deceptive	deceptive	ADJ
abr-104	235	16	and	and	CCONJ
abr-104	235	17	questionable	questionable	ADJ
abr-104	235	18	marketing	marketing	NOUN
abr-104	235	19	practices	practice	NOUN
abr-104	235	20	.	.	PUNCT
abr-104	236	1	http://www	http://www	PROPN
abr-104	236	2	.	.	PUNCT
abr-104	237	1	gao.gov/products/gao-10-948	gao.gov/products/gao-10-948	NOUN
abr-104	237	2	t.	t.	PROPN
abr-104	237	3	verschoor	verschoor	NOUN
abr-104	237	4	,	,	PUNCT
abr-104	237	5	c.	c.	PROPN
abr-104	237	6	2011	2011	NUM
abr-104	237	7	.	.	PUNCT
abr-104	238	1	do	do	AUX
abr-104	238	2	for	for	ADP
abr-104	238	3	-	-	PUNCT
abr-104	238	4	profit	profit	NOUN
abr-104	238	5	colleges	college	NOUN
abr-104	238	6	deserve	deserve	VERB
abr-104	238	7	taxpayer	taxpayer	NOUN
abr-104	238	8	support	support	NOUN
abr-104	238	9	?	?	PUNCT
abr-104	239	1	strategic	strategic	ADJ
abr-104	239	2	finance	finance	NOUN
abr-104	239	3	,	,	PUNCT
abr-104	239	4	92(10	92(10	NUM
abr-104	239	5	)	)	PUNCT
abr-104	239	6	,	,	PUNCT
abr-104	239	7	17	17	NUM
abr-104	239	8	-	-	SYM
abr-104	239	9	25	25	NUM
abr-104	239	10	.	.	PUNCT
abr-104	240	1	john	john	PROPN
abr-104	240	2	morgan	morgan	PROPN
abr-104	240	3	is	be	AUX
abr-104	240	4	a	a	DET
abr-104	240	5	professor	professor	NOUN
abr-104	240	6	in	in	ADP
abr-104	240	7	the	the	DET
abr-104	240	8	department	department	NOUN
abr-104	240	9	of	of	ADP
abr-104	240	10	accounting	accounting	NOUN
abr-104	240	11	at	at	ADP
abr-104	240	12	winona	winona	PROPN
abr-104	240	13	state	state	PROPN
abr-104	240	14	university	university	PROPN
abr-104	240	15	.	.	PUNCT
abr-104	241	1	he	he	PRON
abr-104	241	2	received	receive	VERB
abr-104	241	3	his	his	PRON
abr-104	241	4	ph.d	ph.d	NOUN
abr-104	241	5	.	.	PUNCT
abr-104	242	1	in	in	ADP
abr-104	242	2	accountancy	accountancy	NOUN
abr-104	242	3	from	from	ADP
abr-104	242	4	the	the	DET
abr-104	242	5	university	university	PROPN
abr-104	242	6	of	of	ADP
abr-104	242	7	nebraska	nebraska	PROPN
abr-104	242	8	-	-	PROPN
abr-104	242	9	lincoln	lincoln	PROPN
abr-104	242	10	.	.	PUNCT
abr-104	243	1	his	his	PRON
abr-104	243	2	current	current	ADJ
abr-104	243	3	research	research	NOUN
abr-104	243	4	interests	interest	NOUN
abr-104	243	5	include	include	VERB
abr-104	243	6	the	the	DET
abr-104	243	7	financial	financial	ADJ
abr-104	243	8	reporting	reporting	NOUN
abr-104	243	9	issues	issue	NOUN
abr-104	243	10	related	relate	VERB
abr-104	243	11	to	to	ADP
abr-104	243	12	intellectual	intellectual	ADJ
abr-104	243	13	capital	capital	NOUN
abr-104	243	14	,	,	PUNCT
abr-104	243	15	business	business	NOUN
abr-104	243	16	school	school	NOUN
abr-104	243	17	accreditation	accreditation	NOUN
abr-104	243	18	issues	issue	NOUN
abr-104	243	19	,	,	PUNCT
abr-104	243	20	cpa	cpa	NOUN
abr-104	243	21	exam	exam	NOUN
abr-104	243	22	success	success	NOUN
abr-104	243	23	factors	factor	NOUN
abr-104	243	24	,	,	PUNCT
abr-104	243	25	and	and	CCONJ
abr-104	243	26	measuring	measure	VERB
abr-104	243	27	teacher	teacher	NOUN
abr-104	243	28	effectiveness	effectiveness	NOUN
abr-104	243	29	.	.	PUNCT
abr-104	244	1	he	he	PRON
abr-104	244	2	has	have	AUX
abr-104	244	3	published	publish	VERB
abr-104	244	4	in	in	ADP
abr-104	244	5	the	the	DET
abr-104	244	6	journal	journal	NOUN
abr-104	244	7	of	of	ADP
abr-104	244	8	21	21	NUM
abr-104	244	9	st	st	PROPN
abr-104	244	10	century	century	NOUN
abr-104	244	11	accounting	accounting	NOUN
abr-104	244	12	,	,	PUNCT
abr-104	244	13	the	the	DET
abr-104	244	14	journal	journal	NOUN
abr-104	244	15	of	of	ADP
abr-104	244	16	business	business	NOUN
abr-104	244	17	and	and	CCONJ
abr-104	244	18	leadership	leadership	NOUN
abr-104	244	19	,	,	PUNCT
abr-104	244	20	the	the	DET
abr-104	244	21	clarion	clarion	NOUN
abr-104	244	22	business	business	PROPN
abr-104	244	23	and	and	CCONJ
abr-104	244	24	economic	economic	ADJ
abr-104	244	25	review	review	NOUN
abr-104	244	26	,	,	PUNCT
abr-104	244	27	and	and	CCONJ
abr-104	244	28	in	in	ADP
abr-104	244	29	learning	learning	NOUN
abr-104	244	30	and	and	CCONJ
abr-104	244	31	teaching	teaching	NOUN
abr-104	244	32	in	in	ADP
abr-104	244	33	higher	high	ADJ
abr-104	244	34	education	education	NOUN
abr-104	244	35	-	-	PUNCT
abr-104	244	36	gulf	gulf	NOUN
abr-104	244	37	perspectives	perspective	NOUN
abr-104	244	38	.	.	PUNCT
abr-104	245	1	frederic	frederic	PROPN
abr-104	245	2	ihrke	ihrke	PROPN
abr-104	245	3	is	be	AUX
abr-104	245	4	a	a	DET
abr-104	245	5	professor	professor	NOUN
abr-104	245	6	and	and	CCONJ
abr-104	245	7	chair	chair	NOUN
abr-104	245	8	in	in	ADP
abr-104	245	9	the	the	DET
abr-104	245	10	department	department	NOUN
abr-104	245	11	of	of	ADP
abr-104	245	12	accounting	accounting	NOUN
abr-104	245	13	at	at	ADP
abr-104	245	14	winona	winona	PROPN
abr-104	245	15	state	state	PROPN
abr-104	245	16	university	university	PROPN
abr-104	245	17	.	.	PUNCT
abr-104	246	1	he	he	PRON
abr-104	246	2	received	receive	VERB
abr-104	246	3	his	his	PRON
abr-104	246	4	mbt	mbt	NOUN
abr-104	246	5	from	from	ADP
abr-104	246	6	the	the	DET
abr-104	246	7	university	university	PROPN
abr-104	246	8	of	of	ADP
abr-104	246	9	minnesota	minnesota	PROPN
abr-104	246	10	and	and	CCONJ
abr-104	246	11	his	his	PRON
abr-104	246	12	j.d	j.d	PROPN
abr-104	246	13	.	.	PROPN
abr-104	246	14	from	from	ADP
abr-104	246	15	william	william	PROPN
abr-104	246	16	and	and	CCONJ
abr-104	246	17	mitchell	mitchell	PROPN
abr-104	246	18	college	college	PROPN
abr-104	246	19	of	of	ADP
abr-104	246	20	law	law	NOUN
abr-104	246	21	.	.	PUNCT
abr-104	247	1	his	his	PRON
abr-104	247	2	current	current	ADJ
abr-104	247	3	research	research	NOUN
abr-104	247	4	interests	interest	NOUN
abr-104	247	5	include	include	VERB
abr-104	247	6	income	income	NOUN
abr-104	247	7	tax	tax	NOUN
abr-104	247	8	policy	policy	NOUN
abr-104	247	9	,	,	PUNCT
abr-104	247	10	income	income	NOUN
abr-104	247	11	tax	tax	NOUN
abr-104	247	12	law	law	NOUN
abr-104	247	13	,	,	PUNCT
abr-104	247	14	and	and	CCONJ
abr-104	247	15	accounting	account	VERB
abr-104	247	16	for	for	ADP
abr-104	247	17	intangible	intangible	ADJ
abr-104	247	18	assets	asset	NOUN
abr-104	247	19	.	.	PUNCT
abr-104	248	1	he	he	PRON
abr-104	248	2	has	have	AUX
abr-104	248	3	published	publish	VERB
abr-104	248	4	in	in	ADP
abr-104	248	5	the	the	DET
abr-104	248	6	journal	journal	NOUN
abr-104	248	7	of	of	ADP
abr-104	248	8	business	business	NOUN
abr-104	248	9	and	and	CCONJ
abr-104	248	10	leadership	leadership	NOUN
abr-104	248	11	.	.	PUNCT