id	sid	tid	token	lemma	pos
abr-11	1	1	advances	advance	NOUN
abr-11	1	2	in	in	ADP
abr-11	1	3	business	business	NOUN
abr-11	1	4	research	research	NOUN
abr-11	1	5	2010	2010	NUM
abr-11	1	6	volume	volume	NOUN
abr-11	1	7	1.pdf	1.pdf	NUM
abr-11	1	8	36	36	NUM
abr-11	1	9	advances	advance	NOUN
abr-11	1	10	in	in	ADP
abr-11	1	11	business	business	NOUN
abr-11	1	12	research	research	NOUN
abr-11	1	13	!	!	PUNCT
abr-11	2	1	"	"	PUNCT
abr-11	2	2	#	#	SYM
abr-11	2	3	$	$	SYM
abr-11	2	4	%	%	NOUN
abr-11	2	5	#	#	NOUN
abr-11	2	6	&	&	CCONJ
abr-11	2	7	!	!	PUNCT
abr-11	3	1	'	'	PUNCT
abr-11	3	2	(	(	PUNCT
abr-11	3	3	!	!	PUNCT
abr-11	3	4	)	)	PUNCT
abr-11	4	1	*	*	PUNCT
abr-11	4	2	+	+	ADV
abr-11	4	3	#	#	NUM
abr-11	4	4	,	,	PUNCT
abr-11	4	5	,	,	PUNCT
abr-11	4	6	#	#	SYM
abr-11	4	7	-+./	-+./	NOUN
abr-11	4	8	,	,	PUNCT
abr-11	4	9	!	!	PUNCT
abr-11	5	1	0/1%+/	0/1%+/	PROPN
abr-11	5	2	,	,	PUNCT
abr-11	5	3	!	!	PUNCT
abr-11	6	1	2%+#3/+.3	2%+#3/+.3	NUM
abr-11	6	2	#	#	NOUN
abr-11	6	3	!	!	PUNCT
abr-11	7	1	43'1'5%*6	43'1'5%*6	NUM
abr-11	7	2	!	!	PUNCT
abr-11	8	1	7/,/*-	7/,/*-	NUM
abr-11	8	2	#	#	NOUN
abr-11	8	3	!	!	PUNCT
abr-11	9	1	89##+	89##+	PROPN
abr-11	9	2	!	!	PUNCT
abr-11	10	1	:	:	PUNCT
abr-11	10	2	%	%	X
abr-11	11	1	5-,'5.3#5	5-,'5.3#5	NUM
abr-11	11	2	!	!	PUNCT
abr-11	11	3	'	'	PUNCT
abr-11	11	4	(	(	PUNCT
abr-11	11	5	!	!	PUNCT
abr-11	11	6	)	)	PUNCT
abr-11	12	1	*	*	PUNCT
abr-11	13	1	+	+	ADV
abr-11	13	2	#	#	NUM
abr-11	13	3	,	,	PUNCT
abr-11	13	4	,	,	PUNCT
abr-11	13	5	#	#	NOUN
abr-11	13	6	-+./,!0/1%+/,!;4,.5!<$/,./+%$#!0'==#*+/3>!(3'=!/!?%*/*-%/	-+./,!0/1%+/,!;4,.5!<$/,./+%$#!0'==#*+/3>!(3'=!/!?%*/*-%/	NOUN
abr-11	13	7	,	,	PUNCT
abr-11	13	8	!	!	PUNCT
abr-11	14	1	--'.*+%*6!@#/5.3#=#*+	--'.*+%*6!@#/5.3#=#*+	VERB
abr-11	14	2	!	!	PUNCT
abr-11	15	1	4#351#-+%$#a	4#351#-+%$#a	PROPN
abr-11	16	1	john	john	PROPN
abr-11	16	2	morgan	morgan	PROPN
abr-11	16	3	,	,	PUNCT
abr-11	16	4	winona	winona	PROPN
abr-11	16	5	state	state	PROPN
abr-11	16	6	university	university	PROPN
abr-11	16	7	frederic	frederic	PROPN
abr-11	16	8	ihrke	ihrke	PROPN
abr-11	16	9	,	,	PUNCT
abr-11	16	10	winona	winona	PROPN
abr-11	16	11	state	state	PROPN
abr-11	16	12	university	university	PROPN
abr-11	16	13	james	james	PROPN
abr-11	16	14	hurley	hurley	PROPN
abr-11	16	15	,	,	PUNCT
abr-11	16	16	winona	winona	PROPN
abr-11	16	17	state	state	PROPN
abr-11	16	18	university	university	PROPN
abr-11	16	19	!	!	PUNCT
abr-11	16	20	"	"	PUNCT
abr-11	16	21	#	#	SYM
abr-11	16	22	$	$	SYM
abr-11	16	23	%	%	NOUN
abr-11	16	24	&	&	CCONJ
abr-11	16	25	'	'	PUNCT
abr-11	16	26	"	"	PUNCT
abr-11	16	27	!	!	PUNCT
abr-11	16	28	(	(	PUNCT
abr-11	16	29	$	$	SYM
abr-11	16	30	)	)	PUNCT
abr-11	16	31	*	*	PUNCT
abr-11	16	32	!	!	PUNCT
abr-11	17	1	$	$	SYM
abr-11	17	2	+	+	NOUN
abr-11	17	3	!	!	NOUN
abr-11	17	4	,	,	PUNCT
abr-11	17	5	-,)./&-!,')!0$012,#!2&3.#,31#.!-,224!+$#!+122.#!(,2,'-.!45	-,)./&-!,')!0$012,#!2&3.#,31#.!-,224!+$#!+122.#!(,2,'-.!45	PROPN
abr-11	17	6	..	..	X
abr-11	17	7	3!#.0$#3&'"!$+!&'3.22.-31,2!,44.34!6,24	3!#.0$#3&'"!$+!&'3.22.-31,2!,44.34!6,24	NUM
abr-11	17	8	$	$	SYM
abr-11	17	9	!	!	PUNCT
abr-11	17	10	7'$%'!,4!&'3.22.-31,2!-,0&3,28!&'!$#).#!3$!0#$9&).!14.#4!$+!:','-&,2!43,3./.'34!/$#.!-$/02.3.!.;02,',3&$'4!$+!3$3,2	7'$%'!,4!&'3.22.-31,2!-,0&3,28!&'!$#).#!3$!0#$9&).!14.#4!$+!:','-&,2!43,3./.'34!/$#.!-$/02.3.!.;02,',3&$'4!$+!3$3,2	NUM
abr-11	17	11	!	!	PUNCT
abr-11	18	1	:	:	PUNCT
abr-11	18	2	#	#	SYM
abr-11	18	3	/!9,21.<!=5.!01#0$4.!$+!35&4!0,0.#!&4!35#	/!9,21.<!=5.!01#0$4.!$+!35&4!0,0.#!&4!35#	NOUN
abr-11	18	4	..	..	PUNCT
abr-11	18	5	+$2)<!>&#43?!%.!#.9&.%!&'3.22.-31,2!-,0&3,2!2&3.#,31#.!-,22&'"!+$#!(#$	+$2)<!>&#43?!%.!#.9&.%!&'3.22.-31,2!-,0&3,2!2&3.#,31#.!-,22&'"!+$#!(#$	ADJ
abr-11	18	6	,	,	PUNCT
abr-11	18	7	)	)	PUNCT
abr-11	18	8	.	.	PUNCT
abr-11	19	1	#	#	X
abr-11	19	2	!	!	PUNCT
abr-11	19	3	/.,41#./.'3!,')!#.0$#3&'"!$+!&'3.22.-31,2!,44.34!$'!35.!(,2,'-.!45	/.,41#./.'3!,')!#.0$#3&'"!$+!&'3.22.-31,2!,44.34!$'!35.!(,2,'-.!45	PUNCT
abr-11	20	1	..	..	PUNCT
abr-11	20	2	3<!@.-$')!%.!#.9&.%!:','-&,2!/.,41#./.'3!35.$	3<!@.-$')!%.!#.9&.%!:','-&,2!/.,41#./.'3!35.$	NUM
abr-11	21	1	#	#	SYM
abr-11	21	2	*	*	NOUN
abr-11	21	3	!	!	PUNCT
abr-11	21	4	,	,	PUNCT
abr-11	21	5	4!&3!0.#3,&'4!3$!).:'&'"!,44.34!,')!/.,41#&'"!,44.34<!=5&#)!%.!0#$9&).!,!-$//.'3,#*!6+#$/!,!:','-&,2!,--$1'3	4!&3!0.#3,&'4!3$!).:'&'"!,44.34!,')!/.,41#&'"!,44.34<!=5&#)!%.!0#$9&).!,!-$//.'3,#*!6+#$/!,!:','-&,2!,--$1'3	PROPN
abr-11	21	6	&	&	CCONJ
abr-11	21	7	'	'	PUNCT
abr-11	21	8	"	"	PUNCT
abr-11	21	9	!	!	PUNCT
abr-11	21	10	/.,41#./.'3!0.#40.-3&9.8!-$'-.#'&'"!35.!9,#&$14!0#$0$4,24!+#$/!&'3.22.-31,2!-,0&3,2	/.,41#./.'3!0.#40.-3&9.8!-$'-.#'&'"!35.!9,#&$14!0#$0$4,24!+#$/!&'3.22.-31,2!-,0&3,2	PROPN
abr-11	21	11	!	!	PUNCT
abr-11	22	1	2&3.#,31#.!41"".43&'"!%,*4!3	2&3.#,31#.!41"".43&'"!%,*4!3	ADV
abr-11	22	2	$	$	SYM
abr-11	22	3	!	!	PUNCT
abr-11	23	1	more	more	ADV
abr-11	23	2	fully	fully	ADV
abr-11	23	3	measure	measure	VERB
abr-11	23	4	and	and	CCONJ
abr-11	23	5	report	report	VERB
abr-11	23	6	intellectual	intellectual	ADJ
abr-11	23	7	assets	asset	NOUN
abr-11	23	8	on	on	ADP
abr-11	23	9	the	the	DET
abr-11	23	10	balance	balance	NOUN
abr-11	23	11	sheet	sheet	NOUN
abr-11	23	12	.	.	PUNCT
abr-11	24	1	we	we	PRON
abr-11	24	2	conclude	conclude	VERB
abr-11	24	3	that	that	DET
abr-11	24	4	intractable	intractable	ADJ
abr-11	24	5	measurement	measurement	NOUN
abr-11	24	6	)	)	PUNCT
abr-11	24	7	&	&	CCONJ
abr-11	24	8	+	+	ADJ
abr-11	24	9	:	:	PUNCT
abr-11	24	10	-123&.4	-123&.4	INTJ
abr-11	24	11	!	!	NOUN
abr-11	24	12	0#.-21	0#.-21	NOUN
abr-11	24	13	)	)	PUNCT
abr-11	24	14	.	.	PUNCT
abr-11	24	15	!	!	PUNCT
abr-11	25	1	,	,	PUNCT
abr-11	25	2	'	'	PUNCT
abr-11	25	3	*	*	PUNCT
abr-11	25	4	!	!	PUNCT
abr-11	26	1	(	(	PUNCT
abr-11	26	2	13	13	NUM
abr-11	26	3	!	!	X
abr-11	27	1	401#&$14!/.,41#.4	401#&$14!/.,41#.4	NUM
abr-11	27	2	!	!	PUNCT
abr-11	28	1	+	+	ADV
abr-11	28	2	$	$	SYM
abr-11	28	3	#	#	NUM
abr-11	28	4	!	!	PUNCT
abr-11	28	5	/$43	/$43	PUNCT
abr-11	28	6	!	!	PUNCT
abr-11	29	1	&	&	CCONJ
abr-11	30	1	3./4	3./4	NUM
abr-11	30	2	!	!	PUNCT
abr-11	31	1	$	$	SYM
abr-11	31	2	+	+	PROPN
abr-11	31	3	!	!	PROPN
abr-11	31	4	&	&	CCONJ
abr-11	31	5	'	'	PUNCT
abr-11	31	6	3.#',22	3.#',22	NOUN
abr-11	31	7	*	*	PUNCT
abr-11	31	8	!	!	PUNCT
abr-11	32	1	"	"	PUNCT
abr-11	32	2	.'.#,3	.'.#,3	PROPN
abr-11	32	3	.	.	PUNCT
abr-11	32	4	)	)	PUNCT
abr-11	32	5	!	!	PUNCT
abr-11	33	1	&	&	CCONJ
abr-11	33	2	'	'	PROPN
abr-11	33	3	3.22.-31,2	3.22.-31,2	NUM
abr-11	33	4	!	!	PUNCT
abr-11	34	1	-,0&3,2	-,0&3,2	NOUN
abr-11	34	2	!	!	PUNCT
abr-11	35	1	$	$	SYM
abr-11	35	2	'	'	NUM
abr-11	35	3	!	!	PUNCT
abr-11	36	1	35	35	NUM
abr-11	36	2	.	.	PUNCT
abr-11	36	3	!	!	PUNCT
abr-11	37	1	balance	balance	NOUN
abr-11	37	2	sheet	sheet	NOUN
abr-11	37	3	.	.	PUNCT
abr-11	38	1	therefore	therefore	ADV
abr-11	38	2	we	we	PRON
abr-11	38	3	are	be	AUX
abr-11	38	4	against	against	ADP
abr-11	38	5	these	these	DET
abr-11	38	6	measurements	measurement	NOUN
abr-11	38	7	.	.	PUNCT
abr-11	39	1	concept	concept	NOUN
abr-11	39	2	“	"	PUNCT
abr-11	39	3	intellectual	intellectual	ADJ
abr-11	39	4	capital	capital	NOUN
abr-11	39	5	”	"	PUNCT
abr-11	39	6	!	!	PUNCT
abr-11	40	1	"	"	PUNCT
abr-11	40	2	#	#	SYM
abr-11	40	3	$	$	SYM
abr-11	40	4	%	%	NOUN
abr-11	40	5	&	&	CCONJ
abr-11	40	6	'	'	PROPN
abr-11	40	7	(	(	PUNCT
abr-11	40	8	$	$	SYM
abr-11	40	9	!	!	PUNCT
abr-11	40	10	(	(	PUNCT
abr-11	40	11	#	#	SYM
abr-11	40	12	$	$	NUM
abr-11	40	13	)	)	PUNCT
abr-11	40	14	#	#	SYM
abr-11	40	15	*	*	PUNCT
abr-11	40	16	(	(	PUNCT
abr-11	40	17	+	+	NOUN
abr-11	40	18	%	%	NOUN
abr-11	40	19	+	+	ADJ
abr-11	40	20	!	!	PUNCT
abr-11	40	21	(	(	PUNCT
abr-11	40	22	$	$	SYM
abr-11	40	23	!	!	NUM
abr-11	40	24	,	,	PUNCT
abr-11	40	25	$	$	SYM
abr-11	40	26	+	+	ADJ
abr-11	40	27	(	(	PUNCT
abr-11	40	28	%	%	INTJ
abr-11	40	29	#	#	NOUN
abr-11	40	30	--#.%/'-$.'0+%'-$0"#1#(%-2$.!30#%#1$+($3'+(1%"#'3$+(%#--#.%/'-$.'0+%'-$-+%#"'%/"#$	--#.%/'-$.'0+%'-$0"#1#(%-2$.!30#%#1$+($3'+(1%"#'3$+(%#--#.%/'-$.'0+%'-$-+%#"'%/"#$	NOUN
abr-11	40	31	456#21#7#"'8$9::;<=$>#?#"%&#-#118$+(%#--#.%/'-$.'0+%'-$+1$)#*(#)$+($"#'1!('6	456#21#7#"'8$9::;<=$>#?#"%&#-#118$+(%#--#.%/'-$.'0+%'-$+1$)#*(#)$+($"#'1!('6	PROPN
abr-11	40	32	-	-	PUNCT
abr-11	40	33	2$1	2$1	NUM
abr-11	40	34	+	+	NOUN
abr-11	40	35	3	3	NUM
abr-11	40	36	+	+	ADJ
abr-11	40	37	-'"$@'21$62$3!1%$!,$+%1$')?!.'%#1=$	-'"$@'21$62$3!1%$!,$+%1$')?!.'%#1=$	NOUN
abr-11	40	38	a!"$#b'30-#8	a!"$#b'30-#8	VERB
abr-11	40	39	$	$	SYM
abr-11	40	40	'	'	PUNCT
abr-11	40	41	"	"	PUNCT
abr-11	40	42	"	"	PUNCT
abr-11	40	43	$	$	SYM
abr-11	40	44	49::;<$1	49::;<$1	NOUN
abr-11	40	45	/	/	SYM
abr-11	40	46	cc#1%1$+(%#--#.%/'-$.'0+%'-$"#,#"1$%!$%&#$3'(2$+(%'(c+6-#$,'.%!"1$%&'%$.!(%"+6/%#$%!$)#-+?#"2	cc#1%1$+(%#--#.%/'-$.'0+%'-$"#,#"1$%!$%&#$3'(2$+(%'(c+6-#$,'.%!"1$%&'%$.!(%"+6/%#$%!$)#-+?#"2	NOUN
abr-11	40	47	$	$	SYM
abr-11	40	48	!	!	PUNCT
abr-11	40	49	,	,	PUNCT
abr-11	40	50	$	$	SYM
abr-11	40	51	'	'	NUM
abr-11	40	52	(	(	PUNCT
abr-11	40	53	$	$	SYM
abr-11	40	54	!	!	PUNCT
abr-11	41	1	"	"	PUNCT
abr-11	41	2	c'(+d'%+!(e1	c'(+d'%+!(e1	ADV
abr-11	41	3	$	$	SYM
abr-11	41	4	1%"'%#c28	1%"'%#c28	NUM
abr-11	41	5	$	$	SYM
abr-11	41	6	+	+	NOUN
abr-11	41	7	(	(	PUNCT
abr-11	41	8	.-/)+(c$	.-/)+(c$	NUM
abr-11	41	9	%	%	NOUN
abr-11	41	10	&	&	CCONJ
abr-11	41	11	"	"	PUNCT
abr-11	41	12	#	#	SYM
abr-11	41	13	#	#	SYM
abr-11	41	14	$	$	SYM
abr-11	41	15	3'+($	3'+($	NUM
abr-11	41	16	1/6f	1/6f	NUM
abr-11	41	17	.	.	PUNCT
abr-11	41	18	'%#c!"+#1g$&/3'($.'0+%'-$	'%#c!"+#1g$&/3'($.'0+%'-$	PROPN
abr-11	41	19	47(!@-#)c#$'()$	47(!@-#)c#$'()$	NUM
abr-11	42	1	17	17	NUM
abr-11	42	2	+	+	NUM
abr-11	42	3	--1	--1	NOUN
abr-11	42	4	$	$	SYM
abr-11	42	5	"	"	PUNCT
abr-11	42	6	#	#	SYM
abr-11	42	7	1+)+(c$	1+)+(c$	PROPN
abr-11	42	8	@+%&+($#30-!2##1<8$"#-'%+!('-$.'0+%'-$4,!"3'-$'()$+(,!"3'-$"#-'%+!(1&+01$6!%&$+(%#"('--2$'()$#b%#"('--2<8$'()$1%"/.%/"'-$	@+%&+($#30-!2##1<8$"#-'%+!('-$.'0+%'-$4,!"3'-$'()$+(,!"3'-$"#-'%+!(1&+01$6!%&$+(%#"('--2$'()$#b%#"('--2<8$'()$1%"/.%/"'-$	NOUN
abr-11	42	9	.'0+%'-$	.'0+%'-$	X
abr-11	42	10	4)'%'6'1#18	4)'%'6'1#18	NUM
abr-11	42	11	$	$	SYM
abr-11	42	12	0"!)/.%+!($	0"!)/.%+!($	NUM
abr-11	42	13	"	"	PUNCT
abr-11	42	14	!	!	PUNCT
abr-11	43	1	/%+(#18	/%+(#18	ADJ
abr-11	43	2	$	$	SYM
abr-11	43	3	'	'	PUNCT
abr-11	43	4	(	(	PUNCT
abr-11	43	5	)	)	PUNCT
abr-11	43	6	$	$	SYM
abr-11	43	7	.!)+*#)$	.!)+*#)$	NUM
abr-11	44	1	7(!@-#)c#$	7(!@-#)c#$	PROPN
abr-11	44	2	!	!	PUNCT
abr-11	44	3	,	,	PUNCT
abr-11	44	4	$	$	SYM
abr-11	44	5	'	'	PRON
abr-11	44	6	--$	--$	PROPN
abr-11	44	7	1!"%1<=$	1!"%1<=$	PROPN
abr-11	44	8	h%#@'"%$	h%#@'"%$	PROPN
abr-11	44	9	49::i$	49::i$	NUM
abr-11	44	10	'	'	NUM
abr-11	44	11	(	(	PUNCT
abr-11	44	12	)	)	PUNCT
abr-11	44	13	ijjk<$	ijjk<$	NOUN
abr-11	44	14	)	)	PUNCT
abr-11	44	15	#	#	SYM
abr-11	44	16	*	*	ADJ
abr-11	44	17	(	(	PUNCT
abr-11	44	18	#	#	SYM
abr-11	44	19	1	1	NUM
abr-11	44	20	$	$	SYM
abr-11	44	21	+	+	NOUN
abr-11	44	22	(	(	PUNCT
abr-11	44	23	%	%	INTJ
abr-11	44	24	#	#	NOUN
abr-11	44	25	--#.%/'-$.'0+%'-$'1$7(!@-#)c#8$+(,!"3'%+!(8$+(%#--#.%/'-$0"!0#"%28$'()$#b0#"+#(.#$0/%$%!$/1#$62$'$*"3$%!$."#'%#$	--#.%/'-$.'0+%'-$'1$7(!@-#)c#8$+(,!"3'%+!(8$+(%#--#.%/'-$0"!0#"%28$'()$#b0#"+#(.#$0/%$%!$/1#$62$'$*"3$%!$."#'%#$	NOUN
abr-11	44	26	wealth	wealth	NOUN
abr-11	44	27	.	.	PUNCT
abr-11	45	1	he	he	PRON
abr-11	45	2	also	also	ADV
abr-11	45	3	conceptualizes	conceptualize	VERB
abr-11	45	4	intellectual	intellectual	ADJ
abr-11	45	5	capital	capital	NOUN
abr-11	45	6	as	as	ADP
abr-11	45	7	having	have	VERB
abr-11	45	8	three	three	NUM
abr-11	45	9	broad	broad	ADJ
abr-11	45	10	components	component	NOUN
abr-11	45	11	human	human	ADJ
abr-11	45	12	capital	capital	NOUN
abr-11	45	13	(	(	PUNCT
abr-11	45	14	employees	employee	NOUN
abr-11	45	15	'	'	PART
abr-11	45	16	(	(	PUNCT
abr-11	45	17	)	)	PUNCT
abr-11	45	18	$	$	SYM
abr-11	45	19	%	%	NOUN
abr-11	45	20	&	&	CCONJ
abr-11	45	21	#	#	SYM
abr-11	45	22	+	+	ADJ
abr-11	45	23	"	"	PUNCT
abr-11	45	24	$	$	SYM
abr-11	45	25	7(!@-#)c#<8$1%"/.%/"'-$.'0+%'-$4#=c=$1!,%@'"#8$)!./3#(%18$!"c'(+d'%+!('-$0"!.#11#1<8$'()$./1%!3#"$.'0+%'-$	7(!@-#)c#<8$1%"/.%/"'-$.'0+%'-$4#=c=$1!,%@'"#8$)!./3#(%18$!"c'(+d'%+!('-$0"!.#11#1<8$'()$./1%!3#"$.'0+%'-$	NUM
abr-11	45	26	4#=c=$#b+1%+(c$./1%!3#"$"#-'%+!(1&+01<=$l)?+(11!($49::9<$'"c/#1$+(%#--#.%/'-$.'0+%'-$+1$'$.!36+('%+!($!,$&/3'($.'0+%'-$	4#=c=$#b+1%+(c$./1%!3#"$"#-'%+!(1&+01<=$l)?+(11!($49::9<$'"c/#1$+(%#--#.%/'-$.'0+%'-$+1$'$.!36+('%+!($!,$&/3'($.'0+%'-$	NOUN
abr-11	45	27	and	and	CCONJ
abr-11	45	28	structural	structural	ADJ
abr-11	45	29	capital	capital	NOUN
abr-11	45	30	.	.	PUNCT
abr-11	46	1	he	he	PRON
abr-11	46	2	describes	describe	VERB
abr-11	46	3	human	human	ADJ
abr-11	46	4	capital	capital	NOUN
abr-11	46	5	as	as	SCONJ
abr-11	46	6	embodied	embody	VERB
abr-11	46	7	in	in	ADP
abr-11	46	8	the	the	DET
abr-11	46	9	knowledge	knowledge	NOUN
abr-11	46	10	of	of	ADP
abr-11	46	11	current	current	ADJ
abr-11	46	12	employees	employee	NOUN
abr-11	46	13	,	,	PUNCT
abr-11	46	14	whereas	whereas	SCONJ
abr-11	46	15	1%"/.%/"'-$	1%"/.%/"'-$	NUM
abr-11	46	16	.'0+%'-$	.'0+%'-$	PUNCT
abr-11	47	1	+1	+1	ADJ
abr-11	47	2	$	$	SYM
abr-11	47	3	#	#	SYM
abr-11	47	4	36!)+#)$	36!)+#)$	NUM
abr-11	47	5	+	+	NOUN
abr-11	47	6	(	(	PUNCT
abr-11	47	7	$	$	SYM
abr-11	47	8	./1%!3#"$	./1%!3#"$	NOUN
abr-11	47	9	"	"	PUNCT
abr-11	47	10	#	#	SYM
abr-11	47	11	-'%+!(1&+018	-'%+!(1&+018	SYM
abr-11	47	12	$	$	SYM
abr-11	47	13	0"!)/.%+!($0"!.#11	0"!)/.%+!($0"!.#11	NUM
abr-11	47	14	$	$	SYM
abr-11	47	15	#	#	NOUN
abr-11	47	16	,	,	PUNCT
abr-11	47	17	*	*	PUNCT
abr-11	47	18	.+#(.+#1	.+#(.+#1	NUM
abr-11	47	19	$	$	SYM
abr-11	47	20	+30-#3#(%#)$!?#"$	+30-#3#(%#)$!?#"$	NUM
abr-11	47	21	%	%	NOUN
abr-11	47	22	+3#8	+3#8	PROPN
abr-11	47	23	$	$	SYM
abr-11	47	24	+	+	ADJ
abr-11	47	25	(	(	PUNCT
abr-11	47	26	%	%	NOUN
abr-11	47	27	#	#	VERB
abr-11	47	28	"	"	PUNCT
abr-11	47	29	(	(	PUNCT
abr-11	47	30	'	'	PUNCT
abr-11	47	31	-$	-$	NOUN
abr-11	47	32	)	)	PUNCT
abr-11	47	33	'	'	PUNCT
abr-11	47	34	%	%	NOUN
abr-11	47	35	'	'	PUNCT
abr-11	47	36	6'1#18	6'1#18	ADJ
abr-11	47	37	$	$	SYM
abr-11	47	38	'	'	NUM
abr-11	47	39	(	(	PUNCT
abr-11	47	40	)	)	PUNCT
abr-11	47	41	$	$	SYM
abr-11	47	42	!	!	PUNCT
abr-11	48	1	%	%	NOUN
abr-11	48	2	&	&	CCONJ
abr-11	48	3	#	#	SYM
abr-11	48	4	"	"	PUNCT
abr-11	48	5	$	$	SYM
abr-11	48	6	+	+	NOUN
abr-11	48	7	(	(	PUNCT
abr-11	48	8	1%+%/%+!('-+d#)$	1%+%/%+!('-+d#)$	NUM
abr-11	48	9	7(!@-#)c#$	7(!@-#)c#$	NUM
abr-11	48	10	1%"/.%/"#1=$m#61%#"$	1%"/.%/"#1=$m#61%#"$	NOUN
abr-11	48	11	'	'	PUNCT
abr-11	48	12	(	(	PUNCT
abr-11	48	13	)	)	PUNCT
abr-11	48	14	$	$	SYM
abr-11	48	15	n#(1#($	n#(1#($	PROPN
abr-11	48	16	49::o<$	49::o<$	PROPN
abr-11	48	17	&	&	CCONJ
abr-11	48	18	'	'	PUNCT
abr-11	48	19	?	?	PUNCT
abr-11	49	1	#	#	SYM
abr-11	49	2	$	$	SYM
abr-11	49	3	1	1	NUM
abr-11	49	4	/	/	SYM
abr-11	49	5	cc#1%#)$	cc#1%#)$	PROPN
abr-11	49	6	%	%	NOUN
abr-11	49	7	&	&	CCONJ
abr-11	49	8	#	#	SYM
abr-11	49	9	$	$	SYM
abr-11	49	10	#	#	NUM
abr-11	49	11	b+1%#(.#$!,$,!/"$)+1%+(.%$.-'11#1$!,$+(%#--#.%/'-$.'0+%'-g$i<$&/3'($.'0+%'-$"#1+)+(c$+($%&#$17	b+1%#(.#$!,$,!/"$)+1%+(.%$.-'11#1$!,$+(%#--#.%/'-$.'0+%'-g$i<$&/3'($.'0+%'-$"#1+)+(c$+($%&#$17	ADJ
abr-11	49	12	+	+	ADP
abr-11	49	13	--1$'()$7(!@-#)c#$!,$	--1$'()$7(!@-#)c#$!,$	NOUN
abr-11	49	14	%	%	NOUN
abr-11	49	15	&	&	CCONJ
abr-11	49	16	#	#	SYM
abr-11	49	17	$	$	SYM
abr-11	49	18	0"#1#(%$@!"7,!".#p$$9<$!"c'(+d'%+!('-$.'0+%'-$"#1+)+(c$+($%&#$'".&+%#.%/"#$!,$6!%&$,!"3'-$'()$+(,!"3'-$121%#31	0"#1#(%$@!"7,!".#p$$9<$!"c'(+d'%+!('-$.'0+%'-$"#1+)+(c$+($%&#$'".&+%#.%/"#$!,$6!%&$,!"3'-$'()$+(,!"3'-$121%#31	NUM
abr-11	49	19	$	$	SYM
abr-11	49	20	/1#)$62$%&#$!"c'(+d'%+!(p$$q<$3'"7#%+(c$.'0+%'-$"#1+)+(c$+($#b+1%+(c$3'"7#%+(c$"#-'%+!(1&+01$'()$3'"7#%+(c$(#%@!"71	/1#)$62$%&#$!"c'(+d'%+!(p$$q<$3'"7#%+(c$.'0+%'-$"#1+)+(c$+($#b+1%+(c$3'"7#%+(c$"#-'%+!(1&+01$'()$3'"7#%+(c$(#%@!"71	NOUN
abr-11	49	21	$	$	NUM
abr-11	49	22	)	)	PUNCT
abr-11	49	23	#	#	NOUN
abr-11	49	24	?	?	ADP
abr-11	49	25	#	#	SYM
abr-11	49	26	-!0#)$!?#"$	-!0#)$!?#"$	NOUN
abr-11	49	27	%	%	NOUN
abr-11	49	28	+3#p$'()$r<$0"!)/.%+!($.'0+%'-$	+3#p$'()$r<$0"!)/.%+!($.'0+%'-$	ADJ
abr-11	49	29	"	"	PUNCT
abr-11	49	30	#	#	SYM
abr-11	49	31	1+)+(c$	1+)+(c$	PROPN
abr-11	49	32	+	+	PROPN
abr-11	49	33	(	(	PUNCT
abr-11	49	34	$	$	SYM
abr-11	49	35	10#.+'-+d#)$0"!)/.%+!($0"!.#11#1$)#?#-!0#)$	10#.+'-+d#)$0"!)/.%+!($0"!.#11#1$)#?#-!0#)$	NUM
abr-11	49	36	+	+	ADJ
abr-11	49	37	(	(	PUNCT
abr-11	49	38	%	%	NOUN
abr-11	49	39	#	#	NOUN
abr-11	49	40	"	"	PUNCT
abr-11	49	41	(	(	PUNCT
abr-11	49	42	'	'	PUNCT
abr-11	49	43	--2	--2	INTJ
abr-11	49	44	$	$	SYM
abr-11	49	45	over	over	ADP
abr-11	49	46	time	time	NOUN
abr-11	49	47	.	.	PUNCT
abr-11	50	1	general	general	ADJ
abr-11	50	2	agreement	agreement	NOUN
abr-11	50	3	seems	seem	VERB
abr-11	50	4	to	to	PART
abr-11	50	5	exist	exist	VERB
abr-11	50	6	that	that	SCONJ
abr-11	50	7	intellectual	intellectual	ADJ
abr-11	50	8	capital	capital	NOUN
abr-11	50	9	refers	refer	VERB
abr-11	50	10	to	to	ADP
abr-11	50	11	value	value	NOUN
abr-11	50	12	derived	derive	VERB
abr-11	50	13	from	from	ADP
abr-11	50	14	internal	internal	ADJ
abr-11	50	15	knowledge	knowledge	NOUN
abr-11	50	16	developed	develop	VERB
abr-11	50	17	and	and	CCONJ
abr-11	50	18	institutionalized	institutionalize	VERB
abr-11	50	19	over	over	ADP
abr-11	50	20	time	time	NOUN
abr-11	50	21	.	.	PUNCT
abr-11	51	1	interest	interest	NOUN
abr-11	51	2	in	in	ADP
abr-11	51	3	intellectual	intellectual	ADJ
abr-11	51	4	capital	capital	NOUN
abr-11	51	5	as	as	ADP
abr-11	51	6	a	a	DET
abr-11	51	7	critical	critical	ADJ
abr-11	51	8	component	component	NOUN
abr-11	51	9	of	of	ADP
abr-11	51	10	business	business	NOUN
abr-11	51	11	success	success	NOUN
abr-11	51	12	is	be	AUX
abr-11	51	13	evident	evident	ADJ
abr-11	51	14	from	from	ADP
abr-11	51	15	the	the	DET
abr-11	51	16	large	large	ADJ
abr-11	51	17	and	and	CCONJ
abr-11	51	18	growing	grow	VERB
abr-11	51	19	number	number	NOUN
abr-11	51	20	of	of	ADP
abr-11	51	21	academic	academic	ADJ
abr-11	51	22	and	and	CCONJ
abr-11	51	23	popular	popular	ADJ
abr-11	51	24	journal	journal	NOUN
abr-11	51	25	articles	article	NOUN
abr-11	51	26	directed	direct	VERB
abr-11	51	27	towards	towards	ADP
abr-11	51	28	it	it	PRON
abr-11	51	29	.	.	PUNCT
abr-11	52	1	john	john	PROPN
abr-11	52	2	kenneth	kenneth	PROPN
abr-11	52	3	galbraith	galbraith	PROPN
abr-11	52	4	is	be	AUX
abr-11	52	5	believed	believe	VERB
abr-11	52	6	to	to	PART
abr-11	52	7	have	have	AUX
abr-11	52	8	coined	coin	VERB
abr-11	52	9	the	the	DET
abr-11	52	10	phrase	phrase	NOUN
abr-11	52	11	intellectual	intellectual	ADJ
abr-11	52	12	capital	capital	NOUN
abr-11	52	13	in	in	ADP
abr-11	52	14	a	a	DET
abr-11	52	15	1969	1969	NUM
abr-11	52	16	letter	letter	NOUN
abr-11	52	17	to	to	ADP
abr-11	52	18	fellow	fellow	NOUN
abr-11	52	19	economist	economist	NOUN
abr-11	52	20	michal	michal	PROPN
abr-11	52	21	kaleck	kaleck	PROPN
abr-11	52	22	,	,	PUNCT
abr-11	52	23	and	and	CCONJ
abr-11	52	24	thereby	thereby	ADV
abr-11	52	25	initiated	initiate	VERB
abr-11	52	26	a	a	DET
abr-11	52	27	1%"#'3$!,$	1%"#'3$!,$	NUM
abr-11	52	28	%	%	NOUN
abr-11	52	29	&	&	CCONJ
abr-11	52	30	!	!	PUNCT
abr-11	52	31	/c&%$	/c&%$	PUNCT
abr-11	53	1	'	'	NUM
abr-11	53	2	6!/%$	6!/%$	NUM
abr-11	53	3	%	%	NOUN
abr-11	53	4	&	&	CCONJ
abr-11	53	5	#	#	SYM
abr-11	53	6	$	$	NUM
abr-11	53	7	.&'(c+(c$('%/"#$!,$	.&'(c+(c$('%/"#$!,$	PUNCT
abr-11	53	8	?	?	PUNCT
abr-11	53	9	'	'	PUNCT
abr-11	53	10	-/#$	-/#$	VERB
abr-11	54	1	+	+	NOUN
abr-11	54	2	(	(	PUNCT
abr-11	54	3	$	$	SYM
abr-11	54	4	3!)#"($6/1+(#11#1	3!)#"($6/1+(#11#1	NUM
abr-11	54	5	$	$	SYM
abr-11	54	6	4s!(%+18	4s!(%+18	NUM
abr-11	54	7	$	$	SYM
abr-11	54	8	9::i<=$	9::i<=$	NUM
abr-11	54	9	'	'	PUNCT
abr-11	54	10	(	(	PUNCT
abr-11	54	11	'	'	PUNCT
abr-11	54	12	c#3#(%$	c#3#(%$	PROPN
abr-11	54	13	-#c#()$	-#c#()$	PUNCT
abr-11	54	14	t#%#"$u"/.7#"$0"!?+)#)$1+c(+*.'(%$3!3#(%/3$%!$%&+1$1%"#'3$!,$%&!/c&%$62$6#.!3+(c$'($#'"-2$'()$'")#(%$')?!.'%#$	t#%#"$u"/.7#"$0"!?+)#)$1+c(+*.'(%$3!3#(%/3$%!$%&+1$1%"#'3$!,$%&!/c&%$62$6#.!3+(c$'($#'"-2$'()$'")#(%$')?!.'%#$	PROPN
abr-11	54	15	of	of	ADP
abr-11	54	16	the	the	DET
abr-11	54	17	importance	importance	NOUN
abr-11	54	18	of	of	ADP
abr-11	54	19	knowledge	knowledge	NOUN
abr-11	54	20	and	and	CCONJ
abr-11	54	21	its	its	PRON
abr-11	54	22	artifacts	artifact	NOUN
abr-11	54	23	to	to	ADP
abr-11	54	24	growth	growth	NOUN
abr-11	54	25	and	and	CCONJ
abr-11	54	26	success	success	NOUN
abr-11	54	27	in	in	ADP
abr-11	54	28	modern	modern	ADJ
abr-11	54	29	business	business	NOUN
abr-11	54	30	organizations	organization	NOUN
abr-11	54	31	.	.	PUNCT
abr-11	55	1	drucker	drucker	PROPN
abr-11	55	2	’s	’s	PART
abr-11	55	3	@"+%+(c1$@#"#$	@"+%+(c1$@#"#$	PROPN
abr-11	55	4	'	'	PROPN
abr-11	55	5	3!(c$	3!(c$	NUM
abr-11	55	6	%	%	NOUN
abr-11	55	7	&	&	CCONJ
abr-11	55	8	#	#	SYM
abr-11	55	9	$	$	NUM
abr-11	55	10	?	?	PUNCT
abr-11	55	11	#	#	SYM
abr-11	55	12	"	"	PUNCT
abr-11	55	13	2$*"1%$	2$*"1%$	NUM
abr-11	55	14	!	!	PUNCT
abr-11	55	15	,	,	PUNCT
abr-11	55	16	$	$	SYM
abr-11	55	17	%	%	NOUN
abr-11	55	18	&	&	CCONJ
abr-11	55	19	!	!	PROPN
abr-11	55	20	1#$@&+.&$	1#$@&+.&$	NUM
abr-11	55	21	-'%#"$@#"#$	-'%#"$@#"#$	NOUN
abr-11	56	1	%	%	INTJ
abr-11	56	2	!	!	PUNCT
abr-11	56	3	$	$	SYM
abr-11	56	4	6#.!3#$	6#.!3#$	NUM
abr-11	56	5	'	'	PUNCT
abr-11	56	6	(	(	PUNCT
abr-11	56	7	$	$	SYM
abr-11	56	8	'	'	NUM
abr-11	56	9	?	?	PUNCT
abr-11	56	10	'	'	PUNCT
abr-11	56	11	-'(.&#$	-'(.&#$	NUM
abr-11	56	12	!	!	PUNCT
abr-11	56	13	,	,	PUNCT
abr-11	56	14	$	$	SYM
abr-11	56	15	'	'	NOUN
abr-11	56	16	.')#3+.$	.')#3+.$	NOUN
abr-11	56	17	'	'	PUNCT
abr-11	56	18	(	(	PUNCT
abr-11	56	19	)	)	PUNCT
abr-11	56	20	$	$	SYM
abr-11	56	21	0!0/-'"$	0!0/-'"$	PROPN
abr-11	56	22	literature	literature	NOUN
abr-11	56	23	concerning	concern	VERB
abr-11	56	24	the	the	DET
abr-11	56	25	importance	importance	NOUN
abr-11	56	26	intellectual	intellectual	ADJ
abr-11	56	27	capital	capital	NOUN
abr-11	56	28	,	,	PUNCT
abr-11	56	29	its	its	PRON
abr-11	56	30	stewardship	stewardship	NOUN
abr-11	56	31	,	,	PUNCT
abr-11	56	32	and	and	CCONJ
abr-11	56	33	the	the	DET
abr-11	56	34	related	relate	VERB
abr-11	56	35	concepts	concept	NOUN
abr-11	56	36	of	of	ADP
abr-11	56	37	knowledge	knowledge	NOUN
abr-11	56	38	3'('c#3#(%8	3'('c#3#(%8	NUM
abr-11	56	39	$	$	SYM
abr-11	56	40	'	'	NUM
abr-11	56	41	(	(	PUNCT
abr-11	56	42	)	)	PUNCT
abr-11	56	43	$	$	SYM
abr-11	56	44	7(!@-#)c#$	7(!@-#)c#$	PROPN
abr-11	56	45	!	!	PUNCT
abr-11	56	46	"	"	PUNCT
abr-11	56	47	c'(+d'%+!(1	c'(+d'%+!(1	VERB
abr-11	56	48	$	$	SYM
abr-11	56	49	4v"!113'(8	4v"!113'(8	NOUN
abr-11	56	50	$	$	SYM
abr-11	56	51	9::o<=$u"/.7#"$	9::o<=$u"/.7#"$	NUM
abr-11	56	52	'	'	PUNCT
abr-11	56	53	(	(	PUNCT
abr-11	56	54	)	)	PUNCT
abr-11	56	55	$	$	SYM
abr-11	56	56	%	%	NOUN
abr-11	56	57	&	&	CCONJ
abr-11	56	58	!	!	PUNCT
abr-11	57	1	1#$	1#$	NUM
abr-11	57	2	%	%	NOUN
abr-11	57	3	&	&	CCONJ
abr-11	57	4	'	'	CCONJ
abr-11	57	5	%	%	NOUN
abr-11	57	6	$	$	NOUN
abr-11	57	7	,	,	PUNCT
abr-11	57	8	!	!	PUNCT
abr-11	57	9	--!@#)$0!+(%#)$	--!@#)$0!+(%#)$	PROPN
abr-11	57	10	!	!	PUNCT
abr-11	58	1	/%$	/%$	PROPN
abr-11	59	1	%	%	INTJ
abr-11	59	2	&	&	CCONJ
abr-11	59	3	'	'	CCONJ
abr-11	59	4	%	%	NOUN
abr-11	59	5	$	$	SYM
abr-11	59	6	%	%	NOUN
abr-11	59	7	"	"	PUNCT
abr-11	59	8	'	'	PUNCT
abr-11	59	9	)	)	PUNCT
abr-11	60	1	+	+	NOUN
abr-11	60	2	%	%	NOUN
abr-11	60	3	+	+	ADJ
abr-11	60	4	!	!	PUNCT
abr-11	60	5	(	(	PUNCT
abr-11	60	6	'	'	PUNCT
abr-11	60	7	-$0&21+.'-$'11#%1$"#0"#1#(%$'($#?#"$13'--#"$,"'.%+!($!,$%!%'-$?'-/#$!,$'$*"3$%&'($%&#2$&'?#$+($%&#$0'1%=$$w($	-$0&21+.'-$'11#%1$"#0"#1#(%$'($#?#"$13'--#"$,"'.%+!($!,$%!%'-$?'-/#$!,$'$*"3$%&'($%&#2$&'?#$+($%&#$0'1%=$$w($	NOUN
abr-11	60	8	a	a	DET
abr-11	60	9	technology	technology	NOUN
abr-11	60	10	-	-	PUNCT
abr-11	60	11	driven	drive	VERB
abr-11	60	12	world	world	NOUN
abr-11	60	13	the	the	DET
abr-11	60	14	increasing	increase	VERB
abr-11	60	15	importance	importance	NOUN
abr-11	60	16	of	of	ADP
abr-11	60	17	internally	internally	ADV
abr-11	60	18	generated	generate	VERB
abr-11	60	19	knowledge	knowledge	NOUN
abr-11	60	20	and	and	CCONJ
abr-11	60	21	its	its	PRON
abr-11	60	22	related	related	ADJ
abr-11	60	23	artifacts	artifact	NOUN
abr-11	60	24	'	'	PUNCT
abr-11	60	25	"	"	PUNCT
abr-11	60	26	#	#	SYM
abr-11	60	27	$	$	SYM
abr-11	60	28	(	(	PUNCT
abr-11	60	29	!	!	PUNCT
abr-11	61	1	@$"#.!c(+d#)$'1$6#+(c$'$-'"c#"$0'"%$!,$%&#$'6	@$"#.!c(+d#)$'1$6#+(c$'$-'"c#"$0'"%$!,$%&#$'6	PROPN
abr-11	61	2	+	+	ADJ
abr-11	61	3	-+%2$%!$."#'%#$,/%/"#$.'1&$x!@1$4y!1-#()#"$'()$a+(.&'3$9::ip$	-+%2$%!$."#'%#$,/%/"#$.'1&$x!@1$4y!1-#()#"$'()$a+(.&'3$9::ip$	PROPN
abr-11	61	4	.>'66$ijj;p$h%#@'"%$ijjk<=$$	.>'66$ijj;p$h%#@'"%$ijjk<=$$	PUNCT
abr-11	61	5	2010	2010	NUM
abr-11	61	6	,	,	PUNCT
abr-11	61	7	vol	vol	NOUN
abr-11	61	8	.	.	PROPN
abr-11	62	1	1	1	NUM
abr-11	62	2	,	,	PUNCT
abr-11	62	3	no	no	INTJ
abr-11	62	4	.	.	NOUN
abr-11	62	5	1	1	NUM
abr-11	62	6	,	,	PUNCT
abr-11	62	7	36	36	NUM
abr-11	62	8	-	-	SYM
abr-11	62	9	44	44	NUM
abr-11	62	10	morgan	morgan	NOUN
abr-11	62	11	,	,	PUNCT
abr-11	62	12	ihrke	ihrke	NOUN
abr-11	62	13	and	and	CCONJ
abr-11	62	14	hurley	hurley	PROPN
abr-11	62	15	37	37	NUM
abr-11	62	16	advances	advance	NOUN
abr-11	62	17	in	in	ADP
abr-11	62	18	business	business	NOUN
abr-11	62	19	research	research	NOUN
abr-11	62	20	>	>	PUNCT
abr-11	62	21	!	!	PUNCT
abr-11	63	1	%	%	X
abr-11	63	2	@+%&1%'()+(c$%&#$0'"%+./-'"$)#*(+%+!($!,$+(%#--#.%/'-$.'0+%'-$!(#$')!0%18$+%$+1$.-#'"$%&'%$+(%#--#.%/'-$.'0+%'-$+1	@+%&1%'()+(c$%&#$0'"%+./-'"$)#*(+%+!($!,$+(%#--#.%/'-$.'0+%'-$!(#$')!0%18$+%$+1$.-#'"$%&'%$+(%#--#.%/'-$.'0+%'-$+1	X
abr-11	63	3	$	$	SYM
abr-11	63	4	6#-+#?#)$62$3'(2$!,$+%1$')?!.'%#1$%!$'))$1+c(+*.'(%$?'-/#$%!$!"c'(+d'%+!('-$#(%#"0"+1#1=$z&#$+(."#'1+(c$+30!"%'(.#$!,$	6#-+#?#)$62$3'(2$!,$+%1$')?!.'%#1$%!$'))$1+c(+*.'(%$?'-/#$%!$!"c'(+d'%+!('-$#(%#"0"+1#1=$z&#$+(."#'1+(c$+30!"%'(.#$!,$	NUM
abr-11	63	5	+	+	ADJ
abr-11	63	6	(	(	PUNCT
abr-11	63	7	%	%	INTJ
abr-11	63	8	#	#	SYM
abr-11	63	9	--#.%/'-$.'0+%'-$"#-'%+?#$%!$!%&#"$'11#%1$&'1$6##($(!%#)$62$1#?#"'-$+(%#--#.%/'-$.'0+%'-$.!33#(%'%!"1$4[#d'+"8$9::;8	--#.%/'-$.'0+%'-$"#-'%+?#$%!$!%&#"$'11#%1$&'1$6##($(!%#)$62$1#?#"'-$+(%#--#.%/'-$.'0+%'-$.!33#(%'%!"1$4[#d'+"8$9::;8	NOUN
abr-11	63	10	$	$	SYM
abr-11	63	11	\#?8$9::q<=$\#?$+($0'"%+./-'"$)!./3#(%1$'$121%#3'%+.$+(."#'1#$+($%&#$"'%+!$]%!%'-$*"3$3'"7#%$?'-/#$%!$%!%'-$6!!7$?'-/#^$	\#?8$9::q<=$\#?$+($0'"%+./-'"$)!./3#(%1$'$121%#3'%+.$+(."#'1#$+($%&#$"'%+!$]%!%'-$*"3$3'"7#%$?'-/#$%!$%!%'-$6!!7$?'-/#^$	NOUN
abr-11	63	12	!	!	PUNCT
abr-11	63	13	..	..	PUNCT
abr-11	64	1	/""+(c$!?#"$%&#$0'1%$%&"##$)#.')#1=$\#?$"#0!"%1$%&'%$%&#$'?#"'c#$"'%+!$!,$]%!%'-$*"3$3'"7#%$?'-/#$%!$%!%'-$6!!7	/""+(c$!?#"$%&#$0'1%$%&"##$)#.')#1=$\#?$"#0!"%1$%&'%$%&#$'?#"'c#$"'%+!$!,$]%!%'-$*"3$3'"7#%$?'-/#$%!$%!%'-$6!!7	ADJ
abr-11	64	2	$	$	SYM
abr-11	64	3	?	?	NUM
abr-11	64	4	'	'	PUNCT
abr-11	64	5	-/#^$,!"$'--$h%'()'")$'()$t!!"e1$_::$*"31$1+(.#$ij;:$+(."#'1#)$,"!3$'00"!b+3'%#-2$i$+($ij;:$%!$`/1%$!?#"$k$62$%&#$	-/#^$,!"$'--$h%'()'")$'()$t!!"e1$_::$*"31$1+(.#$ij;:$+(."#'1#)$,"!3$'00"!b+3'%#-2$i$+($ij;:$%!$`/1%$!?#"$k$62$%&#$	X
abr-11	65	1	2#'"$9:::$4\#?8$9::_$'()$9::q<=$z&+1$"#3'"7'6-#$+(."#'1#$+1$+(%#"0"#%#)$62$\#?$%!$6#$%&#$)+"#.%$,/(.%+!($!,$c"!@+(c$	2#'"$9:::$4\#?8$9::_$'()$9::q<=$z&+1$"#3'"7'6-#$+(."#'1#$+1$+(%#"0"#%#)$62$\#?$%!$6#$%&#$)+"#.%$,/(.%+!($!,$c"!@+(c$	NOUN
abr-11	65	2	unmeasured	unmeasured	ADJ
abr-11	65	3	and	and	CCONJ
abr-11	65	4	unreported	unreported	ADJ
abr-11	65	5	internally	internally	ADV
abr-11	65	6	generated	generate	VERB
abr-11	65	7	intellectual	intellectual	ADJ
abr-11	65	8	assets	asset	NOUN
abr-11	65	9	,	,	PUNCT
abr-11	65	10	necessary	necessary	ADJ
abr-11	65	11	to	to	ADP
abr-11	65	12	success	success	NOUN
abr-11	65	13	in	in	ADP
abr-11	65	14	modern	modern	ADJ
abr-11	65	15	high	high	ADJ
abr-11	65	16	-	-	PUNCT
abr-11	65	17	technology	technology	NOUN
abr-11	65	18	*	*	NOUN
abr-11	65	19	"	"	PUNCT
abr-11	65	20	318$6/%$/(3#'1/"#)$'()$/("#0!"%#)$!($6'-'(.#$	318$6/%$/(3#'1/"#)$'()$/("#0!"%#)$!($6'-'(.#$	NUM
abr-11	65	21	1&##%1$/()#"$	1&##%1$/()#"$	NUM
abr-11	65	22	%	%	NOUN
abr-11	65	23	"	"	PUNCT
abr-11	65	24	'	'	PUNCT
abr-11	65	25	)	)	PUNCT
abr-11	66	1	+	+	NOUN
abr-11	66	2	%	%	NOUN
abr-11	66	3	+	+	ADJ
abr-11	66	4	!	!	PUNCT
abr-11	66	5	(	(	PUNCT
abr-11	66	6	'	'	PUNCT
abr-11	66	7	-$	-$	NOUN
abr-11	66	8	'	'	PUNCT
abr-11	66	9	..	..	PUNCT
abr-11	66	10	!	!	PUNCT
abr-11	66	11	/(%+(c$	/(%+(c$	PUNCT
abr-11	67	1	"	"	PUNCT
abr-11	67	2	/-#1=$	/-#1=$	SYM
abr-11	67	3	$	$	SYM
abr-11	67	4	w(%#--#.%/'-$	w(%#--#.%/'-$	X
abr-11	67	5	.'0+%'-$	.'0+%'-$	PUNCT
abr-11	67	6	commentators	commentators	PROPN
abr-11	67	7	robert	robert	PROPN
abr-11	67	8	elliot	elliot	PROPN
abr-11	67	9	,	,	PUNCT
abr-11	67	10	tom	tom	PROPN
abr-11	67	11	davenport	davenport	PROPN
abr-11	67	12	,	,	PUNCT
abr-11	67	13	leif	leif	NOUN
abr-11	67	14	edvinsson	edvinsson	NOUN
abr-11	67	15	,	,	PUNCT
abr-11	67	16	and	and	CCONJ
abr-11	67	17	steven	steven	PROPN
abr-11	67	18	wallman	wallman	PROPN
abr-11	67	19	have	have	AUX
abr-11	67	20	all	all	PRON
abr-11	67	21	asserted	assert	VERB
abr-11	67	22	unreported	unreported	ADJ
abr-11	67	23	+	+	PROPN
abr-11	67	24	(	(	PUNCT
abr-11	67	25	%	%	INTJ
abr-11	67	26	'	'	PUNCT
abr-11	67	27	(	(	PUNCT
abr-11	67	28	c+6-#1$'"#$c"!@+(c$6!%&$+($1+d#$'()$"#-'%+?#$0"!0!"%+!($%!$%!%'-$*"3$?'-/#$4	c+6-#1$'"#$c"!@+(c$6!%&$+($1+d#$'()$"#-'%+?#$0"!0!"%+!($%!$%!%'-$*"3$?'-/#$4	NOUN
abr-11	67	29	'	'	PUNCT
abr-11	67	30	+	+	NOUN
abr-11	67	31	(	(	PUNCT
abr-11	67	32	#	#	SYM
abr-11	67	33	18$s'"%!?8$a'+"*#-)8$'()$a+"1%8	18$s'"%!?8$a'+"*#-)8$'()$a+"1%8	NUM
abr-11	67	34	$	$	SYM
abr-11	67	35	#	#	NUM
abr-11	67	36	%	%	NOUN
abr-11	67	37	=	=	NOUN
abr-11	67	38	$	$	SYM
abr-11	67	39	'	'	PRON
abr-11	67	40	-=8$9::q<=$$	-=8$9::q<=$$	NOUN
abr-11	67	41	calls	call	VERB
abr-11	67	42	for	for	ADP
abr-11	67	43	additional	additional	ADJ
abr-11	67	44	balance	balance	NOUN
abr-11	67	45	sheet	sheet	NOUN
abr-11	67	46	reporting	reporting	NOUN
abr-11	67	47	of	of	ADP
abr-11	67	48	intellectual	intellectual	ADJ
abr-11	67	49	assets	asset	NOUN
abr-11	67	50	intellectual	intellectual	ADJ
abr-11	67	51	capital	capital	NOUN
abr-11	67	52	advocates	advocate	NOUN
abr-11	67	53	over	over	ADP
abr-11	67	54	the	the	DET
abr-11	67	55	past	past	ADJ
abr-11	67	56	two	two	NUM
abr-11	67	57	decades	decade	NOUN
abr-11	67	58	have	have	AUX
abr-11	67	59	increasingly	increasingly	ADV
abr-11	67	60	expressed	express	VERB
abr-11	67	61	concerns	concern	NOUN
abr-11	67	62	and	and	CCONJ
abr-11	67	63	frustration	frustration	NOUN
abr-11	67	64	'	'	NUM
abr-11	67	65	6!/%$	6!/%$	NUM
abr-11	67	66	%	%	NOUN
abr-11	67	67	&	&	CCONJ
abr-11	67	68	#	#	SYM
abr-11	67	69	$	$	SYM
abr-11	67	70	c"!@+(c$)+1."#0'(.2$6#%@##($"#0!"%#)$6'-'(.#$1&##%$(#%$'11#%1$'()$	c"!@+(c$)+1."#0'(.2$6#%@##($"#0!"%#)$6'-'(.#$1&##%$(#%$'11#%1$'()$	PROPN
abr-11	67	71	%	%	NOUN
abr-11	67	72	!	!	PUNCT
abr-11	68	1	%	%	NOUN
abr-11	68	2	'	'	PUNCT
abr-11	68	3	-$*"3$?'-/#=$	-$*"3$?'-/#=$	NOUN
abr-11	68	4	!	!	PUNCT
abr-11	69	1	1%$6#-+#?#$	1%$6#-+#?#$	PROPN
abr-11	69	2	%	%	NOUN
abr-11	69	3	&	&	CCONJ
abr-11	69	4	'	'	CCONJ
abr-11	69	5	%	%	NOUN
abr-11	69	6	$	$	SYM
abr-11	69	7	unrecorded	unrecorded	ADJ
abr-11	69	8	intellectual	intellectual	ADJ
abr-11	69	9	assets	asset	NOUN
abr-11	69	10	are	be	AUX
abr-11	69	11	the	the	DET
abr-11	69	12	major	major	ADJ
abr-11	69	13	source	source	NOUN
abr-11	69	14	of	of	ADP
abr-11	69	15	this	this	DET
abr-11	69	16	discrepancy	discrepancy	NOUN
abr-11	69	17	.	.	PUNCT
abr-11	70	1	for	for	ADP
abr-11	70	2	example	example	NOUN
abr-11	70	3	,	,	PUNCT
abr-11	70	4	sveiby	sveiby	PROPN
abr-11	70	5	in	in	ADP
abr-11	70	6	his	his	PRON
abr-11	70	7	1997	1997	NUM
abr-11	70	8	book	book	NOUN
abr-11	70	9	,	,	PUNCT
abr-11	70	10	the	the	DET
abr-11	70	11	>	>	X
abr-11	70	12	#	#	NOUN
abr-11	70	13	@$	@$	NOUN
abr-11	70	14	b"c'(+d'%+!('-$	b"c'(+d'%+!('-$	NOUN
abr-11	70	15	m#'-%&g$	m#'-%&g$	NOUN
abr-11	70	16	'	'	PUNCT
abr-11	70	17	(	(	PUNCT
abr-11	70	18	'	'	PUNCT
abr-11	70	19	c+(c$	c+(c$	NOUN
abr-11	70	20	'	'	NUM
abr-11	70	21	(	(	PUNCT
abr-11	70	22	)	)	PUNCT
abr-11	70	23	$	$	SYM
abr-11	70	24	#	#	SYM
abr-11	70	25	'	'	NUM
abr-11	70	26	1/"+(c$	1/"+(c$	NUM
abr-11	70	27	c(!@-#)c#fs'1#)$	c(!@-#)c#fs'1#)$	NOUN
abr-11	70	28	511#%18	511#%18	NUM
abr-11	70	29	$	$	SYM
abr-11	70	30	."+%+.+d#1	."+%+.+d#1	SYM
abr-11	70	31	$	$	SYM
abr-11	70	32	%	%	NOUN
abr-11	70	33	"	"	PUNCT
abr-11	70	34	'	'	PUNCT
abr-11	70	35	)	)	PUNCT
abr-11	71	1	+	+	NOUN
abr-11	71	2	%	%	NOUN
abr-11	71	3	+	+	ADJ
abr-11	71	4	!	!	PUNCT
abr-11	71	5	(	(	PUNCT
abr-11	71	6	'	'	PUNCT
abr-11	71	7	-$	-$	NOUN
abr-11	71	8	6'-'(.#$	6'-'(.#$	NOUN
abr-11	71	9	sheets	sheet	NOUN
abr-11	71	10	for	for	ADP
abr-11	71	11	failing	fail	VERB
abr-11	71	12	to	to	PART
abr-11	71	13	report	report	VERB
abr-11	71	14	intangible	intangible	ADJ
abr-11	71	15	factors	factor	NOUN
abr-11	71	16	that	that	PRON
abr-11	71	17	he	he	PRON
abr-11	71	18	believes	believe	VERB
abr-11	71	19	have	have	VERB
abr-11	71	20	more	more	ADJ
abr-11	71	21	to	to	PART
abr-11	71	22	do	do	VERB
abr-11	71	23	with	with	ADP
abr-11	71	24	a	a	DET
abr-11	71	25	company	company	NOUN
abr-11	71	26	’s	’s	PART
abr-11	71	27	total	total	ADJ
abr-11	71	28	worth	worth	NOUN
abr-11	71	29	than	than	ADP
abr-11	71	30	%	%	NOUN
abr-11	71	31	"	"	PUNCT
abr-11	71	32	'	'	PUNCT
abr-11	71	33	)	)	PUNCT
abr-11	72	1	+	+	NOUN
abr-11	72	2	%	%	NOUN
abr-11	72	3	+	+	ADJ
abr-11	72	4	!	!	PUNCT
abr-11	72	5	(	(	PUNCT
abr-11	72	6	'	'	PUNCT
abr-11	72	7	--2$"#0!"%#)$0&21+.'-$'11#%1=$h?#+62e1$1	--2$"#0!"%#)$0&21+.'-$'11#%1=$h?#+62e1$1	ADJ
abr-11	72	8	/	/	SYM
abr-11	72	9	cc#1%1$%&#$%!%'-$'3!/(%$!,$'$*"3e1$/("#0!"%#)$+(%#--#.%/'-$'11#%1	cc#1%1$%&#$%!%'-$'3!/(%$!,$'$*"3e1$/("#0!"%#)$+(%#--#.%/'-$'11#%1	NOUN
abr-11	72	10	$	$	SYM
abr-11	72	11	4@&+.&$h?#+62$.'--1$+(?+1	4@&+.&$h?#+62$.'--1$+(?+1	NUM
abr-11	72	12	+	+	SYM
abr-11	72	13	6-#$'11#%1<$'"#$#1%+3'6-#$62$%'7+(c$%&#$)+,,#"#(.#$6#%@##($%!%'-$3'"7#%$?'-/#$!,$'cc"#c'%#$	6-#$'11#%1<$'"#$#1%+3'6-#$62$%'7+(c$%&#$)+,,#"#(.#$6#%@##($%!%'-$3'"7#%$?'-/#$!,$'cc"#c'%#$	NUM
abr-11	72	14	stock	stock	NOUN
abr-11	72	15	shares	share	NOUN
abr-11	72	16	and	and	CCONJ
abr-11	72	17	the	the	DET
abr-11	72	18	total	total	ADJ
abr-11	72	19	reported	report	VERB
abr-11	72	20	book	book	NOUN
abr-11	72	21	value	value	NOUN
abr-11	72	22	of	of	ADP
abr-11	72	23	net	net	ADJ
abr-11	72	24	assets	asset	NOUN
abr-11	72	25	on	on	ADP
abr-11	72	26	the	the	DET
abr-11	72	27	balance	balance	NOUN
abr-11	72	28	sheet	sheet	NOUN
abr-11	72	29	.	.	PUNCT
abr-11	73	1	sveiby	sveiby	PROPN
abr-11	73	2	notes	note	VERB
abr-11	73	3	that	that	SCONJ
abr-11	73	4	this	this	DET
abr-11	73	5	difference	difference	NOUN
abr-11	73	6	is	be	AUX
abr-11	73	7	!	!	PUNCT
abr-11	73	8	,	,	PUNCT
abr-11	74	1	%	%	INTJ
abr-11	74	2	#	#	SYM
abr-11	74	3	(	(	PUNCT
abr-11	74	4	$	$	SYM
abr-11	74	5	?	?	SYM
abr-11	74	6	#	#	NOUN
abr-11	74	7	"	"	PUNCT
abr-11	74	8	2$-'"c#8$#?#($*?#$%!$%#($%+3#1$c"#'%#"$%&'($"#0!"%#)$6'-'(.#$1&##%$'11#%1$'%$&+c&$%#.&$*"31$1/.&$'1	2$-'"c#8$#?#($*?#$%!$%#($%+3#1$c"#'%#"$%&'($"#0!"%#)$6'-'(.#$1&##%$'11#%1$'%$&+c&$%#.&$*"31$1/.&$'1	PROPN
abr-11	74	9	$	$	SYM
abr-11	74	10	+	+	NOUN
abr-11	74	11	."!1!,%=$	."!1!,%=$	PROPN
abr-11	74	12	because	because	SCONJ
abr-11	74	13	unreported	unreported	ADJ
abr-11	74	14	invisible	invisible	ADJ
abr-11	74	15	assets	asset	NOUN
abr-11	74	16	are	be	AUX
abr-11	74	17	proportionately	proportionately	ADV
abr-11	74	18	so	so	ADV
abr-11	74	19	large	large	ADJ
abr-11	74	20	relative	relative	ADJ
abr-11	74	21	to	to	ADP
abr-11	74	22	reported	report	VERB
abr-11	74	23	assets	asset	NOUN
abr-11	74	24	,	,	PUNCT
abr-11	74	25	sveiby	sveiby	PROPN
abr-11	74	26	suggests	suggest	VERB
abr-11	74	27	balance	balance	NOUN
abr-11	74	28	1&##%1$&'?#$6#.!3#$6'"#-2$"#-#?'(%$+($'11#11+(c$*"3$?'-/#=	1&##%1$&'?#$6#.!3#$6'"#-2$"#-#?'(%$+($'11#11+(c$*"3$?'-/#=	NUM
abr-11	74	29	a!-3#($49::_<$#.&!#1$h?#+62e1$.!(.#"($%&'%$6'-'(.#$1&##%1$'"#$+(."#'1+(c-2$+""#-#?'(%=$a#$0!1#1$%&#$d/#1%+!(8	a!-3#($49::_<$#.&!#1$h?#+62e1$.!(.#"($%&'%$6'-'(.#$1&##%1$'"#$+(."#'1+(c-2$+""#-#?'(%=$a#$0!1#1$%&#$d/#1%+!(8	VERB
abr-11	74	30	$	$	SYM
abr-11	74	31	]	]	PUNCT
abr-11	74	32	m&2	m&2	X
abr-11	74	33	$	$	SYM
abr-11	74	34	3/1%$	3/1%$	NUM
abr-11	74	35	@#$	@#$	PROPN
abr-11	74	36	3#'1/"#$	3#'1/"#$	NUM
abr-11	74	37	+	+	ADJ
abr-11	74	38	(	(	PUNCT
abr-11	74	39	%	%	INTJ
abr-11	74	40	#	#	SYM
abr-11	74	41	--#.%/'-$	--#.%/'-$	NOUN
abr-11	74	42	.'0+%'-e^$	.'0+%'-e^$	PROPN
abr-11	74	43	a!-3#($	a!-3#($	X
abr-11	74	44	'	'	PUNCT
abr-11	74	45	(	(	PUNCT
abr-11	74	46	1@#"1	1@#"1	NOUN
abr-11	74	47	$	$	PROPN
abr-11	74	48	&	&	CCONJ
abr-11	74	49	+1	+1	PROPN
abr-11	74	50	$	$	SYM
abr-11	74	51	!	!	PUNCT
abr-11	75	1	@($	@($	PROPN
abr-11	75	2	d/#1%+!($	d/#1%+!($	VERB
abr-11	75	3	62	62	NUM
abr-11	75	4	$	$	SYM
abr-11	75	5	1	1	NUM
abr-11	75	6	/	/	SYM
abr-11	75	7	cc#1%+(c$	cc#1%+(c$	NOUN
abr-11	75	8	%	%	NOUN
abr-11	75	9	&	&	CCONJ
abr-11	75	10	#	#	SYM
abr-11	75	11	$	$	NUM
abr-11	75	12	?	?	PUNCT
abr-11	75	13	'	'	PUNCT
abr-11	76	1	"	"	PUNCT
abr-11	76	2	+	+	ADJ
abr-11	76	3	#	#	SYM
abr-11	76	4	%	%	NOUN
abr-11	76	5	2	2	NUM
abr-11	76	6	$	$	SYM
abr-11	76	7	!	!	PUNCT
abr-11	76	8	,	,	PUNCT
abr-11	76	9	$	$	NOUN
abr-11	76	10	)	)	PUNCT
abr-11	76	11	#	#	SYM
abr-11	76	12	.+1+!(f3'7+(c$6#(#*%1$%&'%$"#1/-%$,"!3$'$,/--#"$3#'1/"#3#(%$'()$"#0!"%+(c$!,$+(%#--#.%/'-$.'0+%'-=$a!-3#($1'21	.+1+!(f3'7+(c$6#(#*%1$%&'%$"#1/-%$,"!3$'$,/--#"$3#'1/"#3#(%$'()$"#0!"%+(c$!,$+(%#--#.%/'-$.'0+%'-=$a!-3#($1'21	NOUN
abr-11	76	13	$	$	SYM
abr-11	76	14	%	%	NOUN
abr-11	76	15	&	&	CCONJ
abr-11	76	16	#	#	SYM
abr-11	76	17	1#$6#(#*%1$+(.-/)#$'11	1#$6#(#*%1$+(.-/)#$'11	NUM
abr-11	76	18	+	+	SYM
abr-11	76	19	1%+(c$6/2#"1$+($?'-/+(c$*"31$)/"+(c$3#"c#"1$'()$'.d/+1+%+!(18$)#?#-!0+(c$0"!0#"$+(.#(%+?#f	1%+(c$6/2#"1$+($?'-/+(c$*"31$)/"+(c$3#"c#"1$'()$'.d/+1+%+!(18$)#?#-!0+(c$0"!0#"$+(.#(%+?#f	NUM
abr-11	76	20	based	base	VERB
abr-11	76	21	compensation	compensation	NOUN
abr-11	76	22	plans	plan	NOUN
abr-11	76	23	for	for	ADP
abr-11	76	24	top	top	ADJ
abr-11	76	25	managers	manager	NOUN
abr-11	76	26	that	that	PRON
abr-11	76	27	recognize	recognize	VERB
abr-11	76	28	stewardship	stewardship	NOUN
abr-11	76	29	of	of	ADP
abr-11	76	30	intellectual	intellectual	ADJ
abr-11	76	31	assets	asset	NOUN
abr-11	76	32	,	,	PUNCT
abr-11	76	33	and	and	CCONJ
abr-11	76	34	communicating	communicate	VERB
abr-11	76	35	%	%	NOUN
abr-11	76	36	!	!	PUNCT
abr-11	77	1	$	$	SYM
abr-11	77	2	#	#	SYM
abr-11	77	3	b%#"('-$1%'7#&!-)#"1	b%#"('-$1%'7#&!-)#"1	NOUN
abr-11	77	4	$	$	SYM
abr-11	77	5	%	%	NOUN
abr-11	77	6	&	&	CCONJ
abr-11	77	7	#	#	SYM
abr-11	77	8	$	$	NUM
abr-11	77	9	,	,	PUNCT
abr-11	77	10	'	'	PUNCT
abr-11	77	11	+	+	ADJ
abr-11	77	12	"	"	PUNCT
abr-11	77	13	$	$	SYM
abr-11	77	14	?	?	NUM
abr-11	77	15	'	'	PUNCT
abr-11	77	16	-/#1$!,$	-/#1$!,$	VERB
abr-11	78	1	+	+	NOUN
abr-11	78	2	(	(	PUNCT
abr-11	78	3	%	%	INTJ
abr-11	78	4	#	#	SYM
abr-11	78	5	--#.%/'-$0"!0#"%2$&#-)$62	--#.%/'-$0"!0#"%2$&#-)$62	ADJ
abr-11	78	6	$	$	SYM
abr-11	78	7	%	%	NOUN
abr-11	78	8	&	&	CCONJ
abr-11	78	9	#	#	SYM
abr-11	78	10	$	$	SYM
abr-11	78	11	*	*	NUM
abr-11	78	12	"	"	PUNCT
abr-11	78	13	3=$w,$h?#+62$'()$a!-3#($'"#$	3=$w,$h?#+62$'()$a!-3#($'"#$	NUM
abr-11	78	14	%	%	NOUN
abr-11	78	15	!	!	PUNCT
abr-11	78	16	$	$	SYM
abr-11	78	17	6#$	6#$	NOUN
abr-11	78	18	believed	believe	VERB
abr-11	78	19	,	,	PUNCT
abr-11	78	20	omitting	omit	VERB
abr-11	78	21	measures	measure	NOUN
abr-11	78	22	of	of	ADP
abr-11	78	23	intellectual	intellectual	ADJ
abr-11	78	24	capital	capital	NOUN
abr-11	78	25	from	from	ADP
abr-11	78	26	an	an	DET
abr-11	78	27	organization	organization	NOUN
abr-11	78	28	’s	’s	PART
abr-11	78	29	balance	balance	NOUN
abr-11	78	30	sheet	sheet	NOUN
abr-11	78	31	not	not	PART
abr-11	78	32	only	only	ADV
abr-11	78	33	reduce	reduce	VERB
abr-11	78	34	its	its	PRON
abr-11	78	35	relevance	relevance	NOUN
abr-11	78	36	,	,	PUNCT
abr-11	78	37	6/%$?+!-'%#$%&#$6'1+.$'	6/%$?+!-'%#$%&#$6'1+.$'	NUM
abr-11	78	38	..	..	PUNCT
abr-11	78	39	!/(%+(c$0"+(.+0-#$!,$,/--$'()$,'+"$)+1.-!1/"#$!,$'($!"c'(+d'%+!(e1$*('(.+'-$0!1+%+!(=	!/(%+(c$0"+(.+0-#$!,$,/--$'()$,'+"$)+1.-!1/"#$!,$'($!"c'(+d'%+!(e1$*('(.+'-$0!1+%+!(=	PRON
abr-11	78	40	other	other	ADJ
abr-11	78	41	intellectual	intellectual	ADJ
abr-11	78	42	capital	capital	NOUN
abr-11	78	43	researchers	researcher	NOUN
abr-11	78	44	also	also	ADV
abr-11	78	45	posit	posit	VERB
abr-11	78	46	that	that	SCONJ
abr-11	78	47	the	the	DET
abr-11	78	48	balance	balance	NOUN
abr-11	78	49	sheet	sheet	NOUN
abr-11	78	50	is	be	AUX
abr-11	78	51	largely	largely	ADV
abr-11	78	52	irrelevant	irrelevant	ADJ
abr-11	78	53	since	since	SCONJ
abr-11	78	54	intellectual	intellectual	ADJ
abr-11	78	55	assets	asset	NOUN
abr-11	78	56	'	'	PUNCT
abr-11	78	57	"	"	PUNCT
abr-11	79	1	#	#	SYM
abr-11	79	2	$	$	SYM
abr-11	79	3	(	(	PUNCT
abr-11	79	4	!	!	PUNCT
abr-11	79	5	%	%	INTJ
abr-11	79	6	$	$	SYM
abr-11	79	7	3#'1/"#)$'()$"#0!"%#)$/()#"$%"')+%+!('-$'	3#'1/"#)$'()$"#0!"%#)$/()#"$%"')+%+!('-$'	NUM
abr-11	79	8	..	..	PUNCT
abr-11	80	1	!/(%+(c$"/-#1=$h##%&'"'3'(8$h!!"+'8$'()$h'"'?'('($49::9<$0!+(%$	!/(%+(c$"/-#1=$h##%&'"'3'(8$h!!"+'8$'()$h'"'?'('($49::9<$0!+(%$	NOUN
abr-11	80	2	out	out	ADP
abr-11	80	3	that	that	SCONJ
abr-11	80	4	the	the	DET
abr-11	80	5	biggest	big	ADJ
abr-11	80	6	challenge	challenge	NOUN
abr-11	80	7	facing	face	VERB
abr-11	80	8	the	the	DET
abr-11	80	9	accounting	accounting	NOUN
abr-11	80	10	profession	profession	NOUN
abr-11	80	11	today	today	NOUN
abr-11	80	12	is	be	AUX
abr-11	80	13	measuring	measure	VERB
abr-11	80	14	and	and	CCONJ
abr-11	80	15	explaining	explain	VERB
abr-11	80	16	the	the	DET
abr-11	80	17	growing	grow	VERB
abr-11	80	18	gap	gap	NOUN
abr-11	80	19	6#%@##($6'-'(.#$1&##%$(#%$'11#%1$'()$1%!.7$3'"7#%$?'-/'%+!(1=$y!)!?$'()$\#-+'#"%$49::9<$1	6#%@##($6'-'(.#$1&##%$(#%$'11#%1$'()$1%!.7$3'"7#%$?'-/'%+!(1=$y!)!?$'()$\#-+'#"%$49::9<$1	NOUN
abr-11	80	20	/	/	SYM
abr-11	80	21	cc#1%$1%'()'")$*('(.+'-$	cc#1%$1%'()'")$*('(.+'-$	ADJ
abr-11	80	22	"	"	PUNCT
abr-11	80	23	#	#	SYM
abr-11	80	24	0!"%+(c$0"!?+)#1$'$%!%'--2$+(')#d/'%#$'	0!"%+(c$0"!?+)#1$'$%!%'--2$+(')#d/'%#$'	NUM
abr-11	80	25	..	..	PUNCT
abr-11	81	1	!/(%+(c$,!"$+(%#--#.%/'-$'11#%1=$z&#2$6#-+#?#$%&#$%!%'-$?'-/#$!,$/("#.!")#)$	!/(%+(c$,!"$+(%#--#.%/'-$'11#%1=$z&#2$6#-+#?#$%&#$%!%'-$?'-/#$!,$/("#.!")#)$	PROPN
abr-11	81	2	7(!@-#)c#$'11#%1$3/1%$6#$+(.-/)#)$!($1%'()'")$*('(.+'-$"#0!"%1$+,$%&!1#$"#0!"%1$'"#$%!$6#$"#-#?'(%$,!"$*"3$?'-/'%+!(=$	7(!@-#)c#$'11#%1$3/1%$6#$+(.-/)#)$!($1%'()'")$*('(.+'-$"#0!"%1$+,$%&!1#$"#0!"%1$'"#$%!$6#$"#-#?'(%$,!"$*"3$?'-/'%+!(=$	NOUN
abr-11	81	3	536-#"$49::9<$'"c/#1$%&'%$'	536-#"$49::9<$'"c/#1$%&'%$'	NUM
abr-11	81	4	..	..	PUNCT
abr-11	81	5	!/(%'(%1$1&!/-)$+(.!"0!"'%#$/("#0!"%#)$+(%#--#.%/'-$'11#%1$+(%!$*('(.+'-$"#0!"%+(c$!"$	!/(%'(%1$1&!/-)$+(.!"0!"'%#$/("#0!"%#)$+(%#--#.%/'-$'11#%1$+(%!$*('(.+'-$"#0!"%+(c$!"$	NOUN
abr-11	81	6	"	"	PUNCT
abr-11	81	7	+17$*('(.+'-$1%'%#3#(%1$%&'%$'"#$(!$-!(c#"$"#-#?'(%$%!$1&'"#&!-)#"1$,!"$'11#11+(c$*"3$?'-/#=$	+17$*('(.+'-$1%'%#3#(%1$%&'%$'"#$(!$-!(c#"$"#-#?'(%$%!$1&'"#&!-)#"1$,!"$'11#11+(c$*"3$?'-/#=$	ADJ
abr-11	81	8	'	'	PUNCT
abr-11	81	9	-&!%"'$49:::<$1'21	-&!%"'$49:::<$1'21	NOUN
abr-11	81	10	$	$	SYM
abr-11	81	11	6'-'(.#$1&##%1$%&'%$,'+-$%!$+(.-/)#$+(%#--#.%/'-$.'0+%'-$'"#$3	6'-'(.#$1&##%1$%&'%$,'+-$%!$+(.-/)#$+(%#--#.%/'-$.'0+%'-$'"#$3	NUM
abr-11	81	12	+	+	NOUN
abr-11	81	13	1-#')+(c$3#'1/"#1$!,$!"c'(+d'%+!('-$?'-/#=$[!--#.%+?#-2	1-#')+(c$3#'1/"#1$!,$!"c'(+d'%+!('-$?'-/#=$[!--#.%+?#-2	NUM
abr-11	81	14	$	$	SYM
abr-11	81	15	%	%	NOUN
abr-11	81	16	&	&	CCONJ
abr-11	81	17	#	#	SYM
abr-11	81	18	1#$"#3'"71$3'7#$d/+%#$.-#'"$43!1%$.!3+(c$,"!3$3'+(1%"#'3$+(%#--#.%/'-$.'0+%'-$-+%#"'%/"#<$%&'%$3!"#$.!30"#&#(1+?#$	1#$"#3'"71$3'7#$d/+%#$.-#'"$43!1%$.!3+(c$,"!3$3'+(1%"#'3$+(%#--#.%/'-$.'0+%'-$-+%#"'%/"#<$%&'%$3!"#$.!30"#&#(1+?#$	NUM
abr-11	81	19	balance	balance	NOUN
abr-11	81	20	sheet	sheet	NOUN
abr-11	81	21	measures	measure	NOUN
abr-11	81	22	of	of	ADP
abr-11	81	23	intellectual	intellectual	ADJ
abr-11	81	24	assets	asset	NOUN
abr-11	81	25	are	be	AUX
abr-11	81	26	believed	believe	VERB
abr-11	81	27	to	to	PART
abr-11	81	28	be	be	AUX
abr-11	81	29	desirable	desirable	ADJ
abr-11	81	30	,	,	PUNCT
abr-11	81	31	and	and	CCONJ
abr-11	81	32	that	that	SCONJ
abr-11	81	33	the	the	DET
abr-11	81	34	accounting	accounting	NOUN
abr-11	81	35	profession	profession	NOUN
abr-11	81	36	has	have	AUX
abr-11	81	37	been	be	AUX
abr-11	81	38	"	"	PUNCT
abr-11	81	39	#	#	SYM
abr-11	81	40	3	3	NUM
abr-11	81	41	+	+	NUM
abr-11	81	42	11$,!"$(!%$')?'(.+(c$%&#1#$3#'1/"#1$3!"#$d/+.7	11$,!"$(!%$')?'(.+(c$%&#1#$3#'1/"#1$3!"#$d/+.7	NUM
abr-11	81	43	-	-	SYM
abr-11	81	44	2=	2=	NUM
abr-11	81	45	review	review	NOUN
abr-11	81	46	of	of	ADP
abr-11	81	47	asset	asset	NOUN
abr-11	81	48	measurement	measurement	NOUN
abr-11	81	49	theory	theory	NOUN
abr-11	81	50	z&#$a+('(.+'-$5	z&#$a+('(.+'-$5	PROPN
abr-11	81	51	..	..	X
abr-11	81	52	!/(%+(c$h%'()'")1$s!'")$4a5hs<8$%&#$w(%#"('%+!('-$5	!/(%+(c$h%'()'")1$s!'")$4a5hs<8$%&#$w(%#"('%+!('-$5	X
abr-11	81	53	..	..	PUNCT
abr-11	81	54	!/(%+(c$h%'()'")1$s!'")$4w5hs<8$%&#$	!/(%+(c$h%'()'")1$s!'")$4w5hs<8$%&#$	PUNCT
abr-11	82	1	[	[	X
abr-11	82	2	&	&	CCONJ
abr-11	82	3	'	'	CCONJ
abr-11	82	4	"	"	PUNCT
abr-11	82	5	%	%	NOUN
abr-11	82	6	#	#	ADP
abr-11	82	7	"	"	PUNCT
abr-11	82	8	#	#	NOUN
abr-11	82	9	)	)	PUNCT
abr-11	82	10	$	$	SYM
abr-11	82	11	a+('(.+'-$5('-21%$w(1%+%/%#$4[a5$w(1%+%/%#<8$%&#$a#)#"'-$5	a+('(.+'-$5('-21%$w(1%+%/%#$4[a5$w(1%+%/%#<8$%&#$a#)#"'-$5	ADJ
abr-11	82	12	..	..	SYM
abr-11	82	13	!/(%+(c$h%'()'")1$5)?+1!"2$s!'")$4a5h5s<8	!/(%+(c$h%'()'")1$5)?+1!"2$s!'")$4a5h5s<8	NOUN
abr-11	82	14	$	$	SYM
abr-11	82	15	'	'	PUNCT
abr-11	82	16	(	(	PUNCT
abr-11	82	17	)	)	PUNCT
abr-11	82	18	$	$	SYM
abr-11	82	19	%	%	NOUN
abr-11	82	20	&	&	CCONJ
abr-11	82	21	#	#	SYM
abr-11	82	22	$	$	SYM
abr-11	82	23	v!?#"(3#(%'-$5	v!?#"(3#(%'-$5	NUM
abr-11	82	24	..	..	PUNCT
abr-11	82	25	!/(%+(c$h%'()'")1$s!'")$	!/(%+(c$h%'()'")1$s!'")$	PROPN
abr-11	82	26	4v5hs<$&'?#$'--$	4v5hs<$&'?#$'--$	NUM
abr-11	82	27	'	'	PUNCT
abr-11	82	28	.7(!@-#)c#)$	.7(!@-#)c#)$	PUNCT
abr-11	83	1	+	+	CCONJ
abr-11	83	2	(	(	PUNCT
abr-11	83	3	$	$	SYM
abr-11	83	4	%	%	NOUN
abr-11	83	5	&	&	CCONJ
abr-11	83	6	#	#	SYM
abr-11	83	7	$	$	SYM
abr-11	83	8	0'1%$	0'1%$	NUM
abr-11	83	9	%	%	NOUN
abr-11	83	10	&	&	CCONJ
abr-11	83	11	#	#	SYM
abr-11	83	12	$	$	NUM
abr-11	83	13	,	,	PUNCT
abr-11	83	14	/()'3#(%'-$	/()'3#(%'-$	PUNCT
abr-11	83	15	+30!"%'(.#$!,$%&#$.!(.#0%8$'11#%$+($*('(.+'-$"#0!"%+(c=$w($.!((#.%+!($@+%&$"#.#(%$#,,!"%1$%!$/(+,2$a5hs$'	+30!"%'(.#$!,$%&#$.!(.#0%8$'11#%$+($*('(.+'-$"#0!"%+(c=$w($.!((#.%+!($@+%&$"#.#(%$#,,!"%1$%!$/(+,2$a5hs$'	PROPN
abr-11	83	16	..	..	SYM
abr-11	83	17	!/(%+(c$	!/(%+(c$	NOUN
abr-11	83	18	1%'()'")1	1%'()'")1	NOUN
abr-11	83	19	$	$	SYM
abr-11	83	20	@+%&$	@+%&$	PROPN
abr-11	83	21	w5hs$	w5hs$	PROPN
abr-11	83	22	+	+	PROPN
abr-11	83	23	(	(	PUNCT
abr-11	83	24	%	%	INTJ
abr-11	83	25	#	#	ADP
abr-11	83	26	"	"	PUNCT
abr-11	83	27	(	(	PUNCT
abr-11	83	28	'	'	PUNCT
abr-11	83	29	%	%	INTJ
abr-11	83	30	+	+	ADJ
abr-11	83	31	!	!	PUNCT
abr-11	83	32	(	(	PUNCT
abr-11	83	33	'	'	PUNCT
abr-11	83	34	-$	-$	VERB
abr-11	83	35	*	*	ADJ
abr-11	83	36	(	(	PUNCT
abr-11	83	37	'	'	PUNCT
abr-11	83	38	(	(	PUNCT
abr-11	83	39	.+'-$	.+'-$	X
abr-11	83	40	"	"	PUNCT
abr-11	83	41	#	#	SYM
abr-11	83	42	0!"%+(c$	0!"%+(c$	NOUN
abr-11	83	43	1%'()'")18	1%'()'")18	NUM
abr-11	83	44	$	$	SYM
abr-11	83	45	'	'	NUM
abr-11	83	46	$	$	SYM
abr-11	83	47	n!+(%$	n!+(%$	NUM
abr-11	83	48	[	[	X
abr-11	83	49	!	!	PUNCT
abr-11	83	50	(	(	PUNCT
abr-11	83	51	.#0%/'-$	.#0%/'-$	PUNCT
abr-11	83	52	a"'3#@!"7	a"'3#@!"7	NOUN
abr-11	83	53	$	$	SYM
abr-11	83	54	t"!`#.%$	t"!`#.%$	NOUN
abr-11	83	55	@'1	@'1	NUM
abr-11	83	56	$	$	SYM
abr-11	83	57	/()#"%'7#($@&+.&8	/()#"%'7#($@&+.&8	PRON
abr-11	83	58	$	$	SYM
abr-11	83	59	'	'	NUM
abr-11	83	60	3!(c$!%&#"$	3!(c$!%&#"$	NUM
abr-11	83	61	%	%	NOUN
abr-11	83	62	&	&	CCONJ
abr-11	83	63	+	+	PROPN
abr-11	83	64	(	(	PUNCT
abr-11	83	65	c18	c18	NOUN
abr-11	83	66	$	$	SYM
abr-11	83	67	'	'	NUM
abr-11	83	68	%	%	NOUN
abr-11	83	69	%	%	NOUN
abr-11	83	70	#	#	SYM
abr-11	83	71	30%1	30%1	NOUN
abr-11	83	72	$	$	NUM
abr-11	83	73	%	%	NOUN
abr-11	83	74	!	!	PUNCT
abr-11	84	1	$	$	SYM
abr-11	84	2	.!--'6!"'%+?#-2$)#*(#$6'1+.$*('(.+'-$	.!--'6!"'%+?#-2$)#*(#$6'1+.$*('(.+'-$	PUNCT
abr-11	84	3	"	"	PUNCT
abr-11	84	4	#	#	SYM
abr-11	84	5	0!"%+(c$	0!"%+(c$	NOUN
abr-11	84	6	#	#	SYM
abr-11	84	7	-#3#(%1	-#3#(%1	NOUN
abr-11	84	8	$	$	SYM
abr-11	84	9	'	'	PUNCT
abr-11	84	10	(	(	PUNCT
abr-11	84	11	)	)	PUNCT
abr-11	84	12	$	$	SYM
abr-11	84	13	their	their	PRON
abr-11	84	14	measurement	measurement	NOUN
abr-11	84	15	principles	principle	NOUN
abr-11	84	16	.	.	PUNCT
abr-11	85	1	this	this	DET
abr-11	85	2	project	project	NOUN
abr-11	85	3	resulted	result	VERB
abr-11	85	4	in	in	ADP
abr-11	85	5	the	the	DET
abr-11	85	6	following	follow	VERB
abr-11	85	7	statement	statement	NOUN
abr-11	85	8	about	about	ADP
abr-11	85	9	the	the	DET
abr-11	85	10	fundamental	fundamental	ADJ
abr-11	85	11	importance	importance	NOUN
abr-11	85	12	of	of	ADP
abr-11	85	13	%	%	NOUN
abr-11	85	14	&	&	CCONJ
abr-11	85	15	#	#	SYM
abr-11	85	16	$	$	SYM
abr-11	85	17	.!(.#0%8$'11#%8$%!$*('(.+'-$"#0!"%+(cg	.!(.#0%8$'11#%8$%!$*('(.+'-$"#0!"%+(cg	NOUN
abr-11	85	18	2010	2010	NUM
abr-11	85	19	,	,	PUNCT
abr-11	85	20	vol	vol	NOUN
abr-11	85	21	.	.	PROPN
abr-11	85	22	1	1	NUM
abr-11	85	23	,	,	PUNCT
abr-11	85	24	no	no	INTJ
abr-11	85	25	.	.	NOUN
abr-11	85	26	1	1	NUM
abr-11	85	27	,	,	PUNCT
abr-11	85	28	36	36	NUM
abr-11	85	29	-	-	SYM
abr-11	85	30	44	44	NUM
abr-11	85	31	morgan	morgan	NOUN
abr-11	85	32	,	,	PUNCT
abr-11	85	33	ihrke	ihrke	NOUN
abr-11	85	34	and	and	CCONJ
abr-11	85	35	hurley	hurley	PROPN
abr-11	85	36	38	38	NUM
abr-11	85	37	advances	advance	NOUN
abr-11	85	38	in	in	ADP
abr-11	85	39	business	business	NOUN
abr-11	85	40	research	research	NOUN
abr-11	85	41	]	]	PUNCT
abr-11	85	42	511#%1$'"#$%&#$3!1%$,/()'3#(%'-$"#'-f@!"-)$#.!(!3+.$0&#(!3#('$%&'%$*('(.+'-$"#0!"%+(c$1##71$%!$0!"%"'2=$$w,$	511#%1$'"#$%&#$3!1%$,/()'3#(%'-$"#'-f@!"-)$#.!(!3+.$0&#(!3#('$%&'%$*('(.+'-$"#0!"%+(c$1##71$%!$0!"%"'2=$$w,$	NUM
abr-11	85	43	%	%	NOUN
abr-11	85	44	&	&	CCONJ
abr-11	85	45	#	#	SYM
abr-11	85	46	$	$	NUM
abr-11	85	47	)	)	PUNCT
abr-11	85	48	#	#	SYM
abr-11	85	49	*	*	PUNCT
abr-11	85	50	(	(	PUNCT
abr-11	85	51	+	+	NOUN
abr-11	85	52	%	%	NOUN
abr-11	85	53	+	+	ADJ
abr-11	85	54	!	!	PUNCT
abr-11	85	55	(	(	PUNCT
abr-11	85	56	$	$	SYM
abr-11	85	57	+1$%!!$?'c/#$!"$1/6`#.%$%!$+(%#"0"#%'%+!(8$%&#($%&#$,!/()'%+!($!,$*('(.+'-$"#0!"%+(c$+1$'%$"+17$!,$6#+(c$	+1$%!!$?'c/#$!"$1/6`#.%$%!$+(%#"0"#%'%+!(8$%&#($%&#$,!/()'%+!($!,$*('(.+'-$"#0!"%+(c$+1$'%$"+17$!,$6#+(c$	NOUN
abr-11	85	58	/()#"3+(#)=$z&#"#,!"#$+%$	/()#"3+(#)=$z&#"#,!"#$+%$	PUNCT
abr-11	86	1	+1$(#.#11'"2$%&'%$%&+1$)#*(+%+!($+1$'1$"!6/1%$'1$0!11	+1$(#.#11'"2$%&'%$%&+1$)#*(+%+!($+1$'1$"!6/1%$'1$0!11	NUM
abr-11	86	2	+	+	NOUN
abr-11	86	3	6-#=̂	6-#=̂	NUM
abr-11	86	4	$	$	SYM
abr-11	86	5	4n!+(%$[!(.#0%/'-$a"'3#@!"78	4n!+(%$[!(.#0%/'-$a"'3#@!"78	NUM
abr-11	86	6	$	$	SYM
abr-11	86	7	t"!`#.%8$t&'1#$s8$9::o8$0'"'c"'0&$o<=	t"!`#.%8$t&'1#$s8$9::o8$0'"'c"'0&$o<=	PRON
abr-11	86	8	other	other	ADJ
abr-11	86	9	authoritative	authoritative	ADJ
abr-11	86	10	bodies	body	NOUN
abr-11	86	11	in	in	ADP
abr-11	86	12	the	the	DET
abr-11	86	13	past	past	NOUN
abr-11	86	14	have	have	AUX
abr-11	86	15	also	also	ADV
abr-11	86	16	remarked	remark	VERB
abr-11	86	17	on	on	ADP
abr-11	86	18	the	the	DET
abr-11	86	19	central	central	ADJ
abr-11	86	20	importance	importance	NOUN
abr-11	86	21	of	of	ADP
abr-11	86	22	the	the	DET
abr-11	86	23	concept	concept	NOUN
abr-11	86	24	asset	asset	NOUN
abr-11	86	25	to	to	ADP
abr-11	86	26	*	*	PUNCT
abr-11	86	27	(	(	PUNCT
abr-11	86	28	'	'	PUNCT
abr-11	86	29	(	(	PUNCT
abr-11	86	30	.+'-$"#0!"%+(c=$z&#$./""#(%$'()$!0#"'%+?#$a5hs$)#*(+%+!($,!"$'11#%1$+1	.+'-$"#0!"%+(c=$z&#$./""#(%$'()$!0#"'%+?#$a5hs$)#*(+%+!($,!"$'11#%1$+1	X
abr-11	86	31	g	g	NOUN
abr-11	86	32	]	]	X
abr-11	86	33	511#%1$'"#$0"!6'6-#$,/%/"#$#.!(!3+.$6#(#*%1$!6%'+(#)$!"$.!(%"!--#)$62$'$0'"%+./-'"$#(%+%2$'1$%&#$"#1/-%$!,$0'1%$	511#%1$'"#$0"!6'6-#$,/%/"#$#.!(!3+.$6#(#*%1$!6%'+(#)$!"$.!(%"!--#)$62$'$0'"%+./-'"$#(%+%2$'1$%&#$"#1/-%$!,$0'1%$	NUM
abr-11	86	34	%	%	NOUN
abr-11	86	35	"	"	PUNCT
abr-11	86	36	'	'	PUNCT
abr-11	86	37	(	(	PUNCT
abr-11	86	38	1'.%+!(1$!"$#?#(%1=̂	1'.%+!(1$!"$#?#(%1=̂	NUM
abr-11	86	39	$	$	SYM
abr-11	86	40	4a5hs$[!(.#0%1$h%'%#3#(%$o8$0'"'c"'0&$9_<=	4a5hs$[!(.#0%1$h%'%#3#(%$o8$0'"'c"'0&$9_<=	NUM
abr-11	86	41	z&#$./""#(%$!0#"'%+?#$w5hs$)#*(+%+!($,!"$'11#%1$+1	z&#$./""#(%$!0#"'%+?#$w5hs$)#*(+%+!($,!"$'11#%1$+1	NUM
abr-11	86	42	g	g	NOUN
abr-11	86	43	]	]	PUNCT
abr-11	86	44	5($'11#%$+1$'$"#1!/".#$.!(%"!--#)$62$%&#$#(%+%2$'1$'$"#1/-%$!,$0'1%$#?#(%1$'()$,"!3$@&+.&$,/%/"#$#.!(!3+.$6#(#*%1	5($'11#%$+1$'$"#1!/".#$.!(%"!--#)$62$%&#$#(%+%2$'1$'$"#1/-%$!,$0'1%$#?#(%1$'()$,"!3$@&+.&$,/%/"#$#.!(!3+.$6#(#*%1	NUM
abr-11	86	45	$	$	SYM
abr-11	86	46	'	'	NUM
abr-11	86	47	"	"	PUNCT
abr-11	86	48	#	#	SYM
abr-11	86	49	$	$	SYM
abr-11	86	50	#	#	SYM
abr-11	86	51	b0#.%#)$%!$x!@$%!$%&#$#(%+%2=̂	b0#.%#)$%!$x!@$%!$%&#$#(%+%2=̂	NOUN
abr-11	86	52	$	$	SYM
abr-11	86	53	4w5hs8$a"'3#@!"7$,!"$%&#$0"#1#(%'%+!($'()$0"#0'"'%+!($!,$*('(.+'-$1%'%#3#(%18	4w5hs8$a"'3#@!"7$,!"$%&#$0"#1#(%'%+!($'()$0"#0'"'%+!($!,$*('(.+'-$1%'%#3#(%18	NUM
abr-11	86	54	$	$	SYM
abr-11	86	55	0'"'c"'0&$rj<=	0'"'c"'0&$rj<=	NUM
abr-11	86	56	z&#$./""#(%$a#)#"'-$5	z&#$./""#(%$a#)#"'-$5	NUM
abr-11	86	57	..	..	SYM
abr-11	86	58	!/(%+(c$h%'()'")1$5)?+1!"2$s!'")$4a5h5s<$+($%&#$fh5=$u#*(+%+!($,!"$'11#%1$+1	!/(%+(c$h%'()'")1$5)?+1!"2$s!'")$4a5h5s<$+($%&#$fh5=$u#*(+%+!($,!"$'11#%1$+1	PROPN
abr-11	86	59	g	g	NOUN
abr-11	86	60	]	]	X
abr-11	86	61	5($	5($	NUM
abr-11	86	62	'	'	NUM
abr-11	86	63	11#%$	11#%$	NUM
abr-11	86	64	+1	+1	ADJ
abr-11	86	65	$	$	SYM
abr-11	86	66	'	'	NUM
abr-11	86	67	$	$	NOUN
abr-11	86	68	"	"	PUNCT
abr-11	86	69	#	#	SYM
abr-11	86	70	1!/".#$	1!/".#$	NUM
abr-11	86	71	%	%	NOUN
abr-11	86	72	&	&	CCONJ
abr-11	86	73	'	'	CCONJ
abr-11	86	74	%	%	NOUN
abr-11	87	1	$	$	SYM
abr-11	87	2	#	#	SYM
abr-11	87	3	36!)+#1	36!)+#1	NUM
abr-11	87	4	$	$	SYM
abr-11	87	5	#	#	SYM
abr-11	87	6	.!(!3+.$	.!(!3+.$	PROPN
abr-11	87	7	6#(#*%1	6#(#*%1	NUM
abr-11	87	8	$	$	NUM
abr-11	87	9	!	!	PUNCT
abr-11	87	10	"	"	PUNCT
abr-11	87	11	$	$	SYM
abr-11	87	12	1#"?+.#1	1#"?+.#1	NUM
abr-11	87	13	$	$	NUM
abr-11	87	14	%	%	NOUN
abr-11	87	15	&	&	CCONJ
abr-11	87	16	'	'	CCONJ
abr-11	87	17	%	%	NOUN
abr-11	87	18	$	$	SYM
abr-11	87	19	%	%	NOUN
abr-11	87	20	&	&	CCONJ
abr-11	87	21	#	#	SYM
abr-11	87	22	$	$	NUM
abr-11	87	23	,	,	PUNCT
abr-11	87	24	#	#	NOUN
abr-11	87	25	)	)	PUNCT
abr-11	87	26	#	#	NOUN
abr-11	87	27	"	"	PUNCT
abr-11	87	28	'	'	PUNCT
abr-11	87	29	-$	-$	ADJ
abr-11	87	30	c!?#"(3#(%$	c!?#"(3#(%$	NOUN
abr-11	87	31	.!(%"!-1=̂	.!(%"!-1=̂	PUNCT
abr-11	87	32	$	$	SYM
abr-11	87	33	4a5h5s8$hha5[$>!=$_8$u#*(+%+!(1$!,$#-#3#(%1$'()$6'1+.$"#.!c(+%+!($."+%#"+'$,!"$'	4a5h5s8$hha5[$>!=$_8$u#*(+%+!(1$!,$#-#3#(%1$'()$6'1+.$"#.!c(+%+!($."+%#"+'$,!"$'	NUM
abr-11	87	34	..	..	PUNCT
abr-11	87	35	"/'-f6'1	"/'-f6'1	PUNCT
abr-11	87	36	+	+	NOUN
abr-11	87	37	1$*('(.+'-$1%'%#3#(%18	1$*('(.+'-$1%'%#3#(%18	NUM
abr-11	87	38	$	$	SYM
abr-11	87	39	0'c#$i<=	0'c#$i<=	NOUN
abr-11	87	40	z&#$./""#(%$n!+(%$[!(.#0%/'-$a"'3#@!"7$t"!`#.%$)#*(+%+!($,!"$'11#%1$+1	z&#$./""#(%$n!+(%$[!(.#0%/'-$a"'3#@!"7$t"!`#.%$)#*(+%+!($,!"$'11#%1$+1	NUM
abr-11	87	41	g	g	NOUN
abr-11	87	42	“	"	PUNCT
abr-11	87	43	an	an	DET
abr-11	87	44	asset	asset	NOUN
abr-11	87	45	is	be	AUX
abr-11	87	46	a	a	DET
abr-11	87	47	present	present	ADJ
abr-11	87	48	economic	economic	ADJ
abr-11	87	49	resource	resource	NOUN
abr-11	87	50	to	to	PART
abr-11	87	51	which	which	PRON
abr-11	87	52	the	the	DET
abr-11	87	53	entity	entity	NOUN
abr-11	87	54	has	have	VERB
abr-11	87	55	a	a	DET
abr-11	87	56	present	present	ADJ
abr-11	87	57	right	right	NOUN
abr-11	87	58	or	or	CCONJ
abr-11	87	59	other	other	ADJ
abr-11	87	60	privileged	privileged	ADJ
abr-11	87	61	access	access	NOUN
abr-11	87	62	.	.	PUNCT
abr-11	87	63	”	"	PUNCT
abr-11	88	1	(	(	PUNCT
abr-11	88	2	joint	joint	NOUN
abr-11	88	3	[	[	X
abr-11	88	4	!	!	PUNCT
abr-11	88	5	(	(	PUNCT
abr-11	89	1	.#0%/'-$a"'3#@!"7$t"!`#.%8$t&'1#$s8$9::o8$0'"'c"'0&$9o<=	.#0%/'-$a"'3#@!"7$t"!`#.%8$t&'1#$s8$9::o8$0'"'c"'0&$9o<=	NOUN
abr-11	89	2	w($%&#+"$`!+(%$0"!`#.%$)+1./11+!(1$%&#$a5hs$'()$w5hs$'c"##)$%&'%$%&#$)#?#-!03#(%$!,$'$0"!0#"$)#*(+%+!($!,$'11#%1	w($%&#+"$`!+(%$0"!`#.%$)+1./11+!(1$%&#$a5hs$'()$w5hs$'c"##)$%&'%$%&#$)#?#-!03#(%$!,$'$0"!0#"$)#*(+%+!($!,$'11#%1	ADJ
abr-11	89	3	$	$	SYM
abr-11	89	4	@'1$'$."+%+.'-$*"1%$1%#08$6/%$not	@'1$'$."+%+.'-$*"1%$1%#08$6/%$not	NOUN
abr-11	89	5	the	the	DET
abr-11	89	6	only	only	ADJ
abr-11	89	7	step$c/+)+(c$%&#$"#.!c(+%+!($'()$"#0!"%+(c$!,$'11#%1$!($*('(.+'-$1%'%#3#(%1=$5	step$c/+)+(c$%&#$"#.!c(+%+!($'()$"#0!"%+(c$!,$'11#%1$!($*('(.+'-$1%'%#3#(%1=$5	NOUN
abr-11	89	8	$	$	SYM
abr-11	89	9	second	second	ADJ
abr-11	89	10	and	and	CCONJ
abr-11	89	11	3!"#$)+,*./-%$1%#0$@!/-)$6#$%!$#1%'6-+1&$"/-#1$'6!/%$%&#$."+%#"+'$,!"$)#%#"3+(+(c$@&#%&#"$0'"%+./-'"$+%#31	3!"#$)+,*./-%$1%#0$@!/-)$6#$%!$#1%'6-+1&$"/-#1$'6!/%$%&#$."+%#"+'$,!"$)#%#"3+(+(c$@&#%&#"$0'"%+./-'"$+%#31	SYM
abr-11	89	12	$	$	SYM
abr-11	89	13	3##%+(c$%&#$)#*(+%+!('-$1#(1#$!,$'11#%1$.!/-)$'-1!$6#$/1#,/--2$3#'1/"#)$,!"$"#.!c(+%+!($'()$"#0!"%+(c$+($*('(.+'-$	3##%+(c$%&#$)#*(+%+!('-$1#(1#$!,$'11#%1$.!/-)$'-1!$6#$/1#,/--2$3#'1/"#)$,!"$"#.!c(+%+!($'()$"#0!"%+(c$+($*('(.+'-$	NUM
abr-11	89	14	1%'%#3#(%1$4n!+(%$[!(.#0%/'-$a"'3#@!"7$t"!`#.%8$9::o8$t&'1#$s8$0'"'c"'0&$9<=$z&+1$+(1+c&%$%&'%$(!%$'--$)#*(+%+!('-$	1%'%#3#(%1$4n!+(%$[!(.#0%/'-$a"'3#@!"7$t"!`#.%8$9::o8$t&'1#$s8$0'"'c"'0&$9<=$z&+1$+(1+c&%$%&'%$(!%$'--$)#*(+%+!('-$	NUM
abr-11	89	15	'	'	NUM
abr-11	89	16	11#%1$1&!/-)$6#$"#.!c(+d#)$'()$"#0!"%#)$+($*('(.+'-$1%'%#3#(%1$+1$(!%$(#@$'()$&'1$'$-!(c$&+1%!"2$+($!,*.+'-$*('(.+'-$	11#%1$1&!/-)$6#$"#.!c(+d#)$'()$"#0!"%#)$+($*('(.+'-$1%'%#3#(%1$+1$(!%$(#@$'()$&'1$'$-!(c$&+1%!"2$+($!,*.+'-$*('(.+'-$	NUM
abr-11	89	17	reporting	report	VERB
abr-11	89	18	communities	community	NOUN
abr-11	89	19	.	.	PUNCT
abr-11	90	1	authoritative	authoritative	ADJ
abr-11	90	2	around	around	ADP
abr-11	90	3	the	the	DET
abr-11	90	4	world	world	NOUN
abr-11	90	5	bodies	body	NOUN
abr-11	90	6	recognize	recognize	VERB
abr-11	90	7	that	that	SCONJ
abr-11	90	8	measurement	measurement	NOUN
abr-11	90	9	uncertainties	uncertaintie	VERB
abr-11	90	10	inherent	inherent	ADJ
abr-11	90	11	to	to	ADP
abr-11	90	12	some	some	DET
abr-11	90	13	types	type	NOUN
abr-11	90	14	of	of	ADP
abr-11	90	15	assets	asset	NOUN
abr-11	90	16	will	will	AUX
abr-11	90	17	prohibit	prohibit	VERB
abr-11	90	18	their	their	PRON
abr-11	90	19	useful	useful	ADJ
abr-11	90	20	measure	measure	NOUN
abr-11	90	21	.	.	PUNCT
abr-11	91	1	for	for	ADP
abr-11	91	2	instance	instance	NOUN
abr-11	91	3	,	,	PUNCT
abr-11	91	4	the	the	DET
abr-11	91	5	fasb	fasb	NOUN
abr-11	91	6	has	have	AUX
abr-11	91	7	consistently	consistently	ADV
abr-11	91	8	ruled	rule	VERB
abr-11	91	9	that	that	SCONJ
abr-11	91	10	merely	merely	ADV
abr-11	91	11	3##%+(c$	3##%+(c$	NUM
abr-11	91	12	%	%	NOUN
abr-11	91	13	&	&	CCONJ
abr-11	91	14	#	#	SYM
abr-11	91	15	$	$	NUM
abr-11	91	16	)	)	PUNCT
abr-11	91	17	#	#	SYM
abr-11	91	18	*	*	PUNCT
abr-11	91	19	(	(	PUNCT
abr-11	91	20	+	+	NOUN
abr-11	91	21	%	%	NOUN
abr-11	91	22	+	+	ADJ
abr-11	91	23	!	!	PROPN
abr-11	91	24	(	(	PUNCT
abr-11	91	25	$	$	PROPN
abr-11	91	26	!	!	PUNCT
abr-11	91	27	,	,	PUNCT
abr-11	91	28	$	$	SYM
abr-11	91	29	'	'	PUNCT
abr-11	91	30	11#%8	11#%8	ADJ
abr-11	91	31	$	$	SYM
abr-11	91	32	'	'	PRON
abr-11	91	33	-%&!/c&$	-%&!/c&$	NOUN
abr-11	91	34	1+c(+*.'(%8	1+c(+*.'(%8	NOUN
abr-11	91	35	$	$	NUM
abr-11	91	36	)	)	PUNCT
abr-11	91	37	!	!	PUNCT
abr-11	92	1	#	#	SYM
abr-11	92	2	1	1	NUM
abr-11	92	3	$	$	NUM
abr-11	92	4	(	(	PUNCT
abr-11	92	5	!	!	PUNCT
abr-11	92	6	%	%	INTJ
abr-11	92	7	$	$	SYM
abr-11	92	8	'	'	NUM
abr-11	92	9	/%!3'%+.'--2	/%!3'%+.'--2	SYM
abr-11	92	10	$	$	SYM
abr-11	92	11	d/'-+,2	d/'-+,2	PROPN
abr-11	92	12	$	$	SYM
abr-11	92	13	'	'	NUM
abr-11	92	14	(	(	PUNCT
abr-11	92	15	$	$	SYM
abr-11	92	16	+	+	NOUN
abr-11	92	17	%	%	NOUN
abr-11	92	18	#	#	SYM
abr-11	92	19	3	3	NUM
abr-11	92	20	$	$	NUM
abr-11	92	21	,	,	PUNCT
abr-11	92	22	!	!	PUNCT
abr-11	92	23	"	"	PUNCT
abr-11	93	1	$	$	X
abr-11	93	2	+	+	NOUN
abr-11	93	3	(	(	PUNCT
abr-11	93	4	.-/1+!($	.-/1+!($	PUNCT
abr-11	94	1	+	+	ADJ
abr-11	94	2	(	(	PUNCT
abr-11	94	3	$	$	SYM
abr-11	94	4	%	%	NOUN
abr-11	94	5	&	&	CCONJ
abr-11	94	6	#	#	SYM
abr-11	94	7	$	$	SYM
abr-11	94	8	*	*	PUNCT
abr-11	94	9	(	(	PUNCT
abr-11	94	10	'	'	PUNCT
abr-11	94	11	(	(	PUNCT
abr-11	94	12	.+'-$1%'%#3#(%1$4a5hs$[!(.#0%1$h%'%#3#(%$o8$'00#()+b$s<=$z&#$a5hs$"#'1!(1$%&'%$3#'1/"#3#(%$/(.#"%'+(%+#1	.+'-$1%'%#3#(%1$4a5hs$[!(.#0%1$h%'%#3#(%$o8$'00#()+b$s<=$z&#$a5hs$"#'1!(1$%&'%$3#'1/"#3#(%$/(.#"%'+(%+#1	ADP
abr-11	94	13	$	$	PRON
abr-11	94	14	can	can	AUX
abr-11	94	15	be	be	AUX
abr-11	94	16	so	so	ADV
abr-11	94	17	large	large	ADJ
abr-11	94	18	as	as	SCONJ
abr-11	94	19	to	to	PART
abr-11	94	20	destroy	destroy	VERB
abr-11	94	21	any	any	DET
abr-11	94	22	potential	potential	ADJ
abr-11	94	23	usefulness	usefulness	NOUN
abr-11	94	24	of	of	ADP
abr-11	94	25	dollar	dollar	NOUN
abr-11	94	26	disclosures	disclosure	NOUN
abr-11	94	27	made	make	VERB
abr-11	94	28	,	,	PUNCT
abr-11	94	29	and	and	CCONJ
abr-11	94	30	may	may	AUX
abr-11	94	31	in	in	ADP
abr-11	94	32	fact	fact	NOUN
abr-11	94	33	harm	harm	VERB
abr-11	94	34	other	other	ADJ
abr-11	94	35	data	datum	NOUN
abr-11	94	36	.	.	PUNCT
abr-11	95	1	in	in	ADP
abr-11	95	2	their	their	PRON
abr-11	95	3	joint	joint	ADJ
abr-11	95	4	conceptual	conceptual	ADJ
abr-11	95	5	framework	framework	NOUN
abr-11	95	6	project	project	NOUN
abr-11	95	7	,	,	PUNCT
abr-11	95	8	both	both	CCONJ
abr-11	95	9	the	the	DET
abr-11	95	10	fasb	fasb	NOUN
abr-11	95	11	and	and	CCONJ
abr-11	95	12	the	the	DET
abr-11	95	13	iasb	iasb	NOUN
abr-11	95	14	concurred	concur	VERB
abr-11	95	15	that	that	SCONJ
abr-11	95	16	not	not	PART
abr-11	95	17	every	every	DET
abr-11	95	18	item	item	NOUN
abr-11	95	19	meeting	meeting	NOUN
abr-11	95	20	%	%	NOUN
abr-11	95	21	&	&	CCONJ
abr-11	95	22	#	#	SYM
abr-11	95	23	+	+	ADJ
abr-11	95	24	"	"	PUNCT
abr-11	95	25	$	$	SYM
abr-11	95	26	`	`	PUNCT
abr-11	95	27	!	!	PUNCT
abr-11	96	1	+	+	ADJ
abr-11	96	2	(	(	PUNCT
abr-11	96	3	%	%	INTJ
abr-11	96	4	-2$)#?#-!0#)$@!"7+(c$)#*(+%+!($!,$'11#%$.!/-)$6#$/1#,/--2$"#.!c(+d#)$!"$"#0!"%#)$!($*('(.+'-$1%'%#3#(%1	-2$)#?#-!0#)$@!"7+(c$)#*(+%+!($!,$'11#%$.!/-)$6#$/1#,/--2$"#.!c(+d#)$!"$"#0!"%#)$!($*('(.+'-$1%'%#3#(%1	INTJ
abr-11	96	5	$	$	SYM
abr-11	96	6	6#.'/1#$!,$3#'1/"#3#(%$/(.#"%'+(%+#1$4n!+(%$[!(.#0%/'-$a"'3#@!"7$t"!`#.%8$9::o<=$5$1	6#.'/1#$!,$3#'1/"#3#(%$/(.#"%'+(%+#1$4n!+(%$[!(.#0%/'-$a"'3#@!"7$t"!`#.%8$9::o<=$5$1	NOUN
abr-11	96	7	+	+	NOUN
abr-11	96	8	3	3	NUM
abr-11	96	9	+	+	ADJ
abr-11	96	10	-'"$?+#@$@'1$#b0"#11#)$	-'"$?+#@$@'1$#b0"#11#)$	NOUN
abr-11	96	11	62$%&#$a#)#"'-$5	62$%&#$a#)#"'-$5	NUM
abr-11	96	12	..	..	PUNCT
abr-11	96	13	!/(%+(c$h%'()'")1$5)?+1!"2$s!'")$+($hha5[$_g	!/(%+(c$h%'()'")1$5)?+1!"2$s!'")$+($hha5[$_g	X
abr-11	96	14	“	"	PUNCT
abr-11	96	15	this	this	DET
abr-11	96	16	statement	statement	NOUN
abr-11	96	17	establishes	establish	VERB
abr-11	96	18	two	two	NUM
abr-11	96	19	basic	basic	ADJ
abr-11	96	20	recognition	recognition	NOUN
abr-11	96	21	criteria	criterion	NOUN
abr-11	96	22	that	that	SCONJ
abr-11	96	23	an	an	DET
abr-11	96	24	item	item	NOUN
abr-11	96	25	must	must	AUX
abr-11	96	26	meet	meet	VERB
abr-11	96	27	to	to	PART
abr-11	96	28	be	be	AUX
abr-11	96	29	a	a	DET
abr-11	96	30	candidate	candidate	NOUN
abr-11	96	31	for	for	ADP
abr-11	96	32	recognition	recognition	NOUN
abr-11	97	1	+	+	PROPN
abr-11	97	2	(	(	PUNCT
abr-11	97	3	$	$	SYM
abr-11	97	4	%	%	NOUN
abr-11	97	5	&	&	CCONJ
abr-11	97	6	#	#	SYM
abr-11	97	7	$	$	SYM
abr-11	97	8	6!)2$!,$'$*('(.+'-$1%'%#3#(%g$$4i<$%&#$+%#3$3/1%$3##%$%&#$)#*(+%+!($!,$'($#-#3#(%$4+=#=$'11#%<$'()$49<$%&#$+%#3	6!)2$!,$'$*('(.+'-$1%'%#3#(%g$$4i<$%&#$+%#3$3/1%$3##%$%&#$)#*(+%+!($!,$'($#-#3#(%$4+=#=$'11#%<$'()$49<$%&#$+%#3	NUM
abr-11	97	9	$	$	PRON
abr-11	97	10	must	must	AUX
abr-11	97	11	be	be	AUX
abr-11	97	12	measurable	measurable	ADJ
abr-11	97	13	,	,	PUNCT
abr-11	97	14	meaning	mean	VERB
abr-11	97	15	a	a	DET
abr-11	97	16	monetary	monetary	ADJ
abr-11	97	17	amount	amount	NOUN
abr-11	97	18	can	can	AUX
abr-11	97	19	be	be	AUX
abr-11	97	20	determined	determine	VERB
abr-11	97	21	with	with	ADP
abr-11	97	22	a	a	DET
abr-11	97	23	reasonable	reasonable	ADJ
abr-11	97	24	certainty	certainty	NOUN
abr-11	97	25	or	or	CCONJ
abr-11	97	26	is	be	AUX
abr-11	97	27	reasonably	reasonably	ADV
abr-11	97	28	#	#	SYM
abr-11	97	29	1%+3'6-#=̂	1%+3'6-#=̂	NUM
abr-11	97	30	$	$	SYM
abr-11	97	31	4a5h5s8$hha5[$>!=$_8$u#*(+%+!(1$!,$#-#3#(%1$'()$6'1+.$"#.!c(+%+!($."+%#"+'$,!"$'	4a5h5s8$hha5[$>!=$_8$u#*(+%+!(1$!,$#-#3#(%1$'()$6'1+.$"#.!c(+%+!($."+%#"+'$,!"$'	NUM
abr-11	97	32	..	..	PUNCT
abr-11	97	33	"/'-f6'1	"/'-f6'1	PUNCT
abr-11	98	1	+	+	PROPN
abr-11	98	2	1$*('(.+'-$	1$*('(.+'-$	NUM
abr-11	98	3	1%'%#3#(%18$0'c#$i<=	1%'%#3#(%18$0'c#$i<=	NOUN
abr-11	98	4	w($1&!"%8$%&#$n!+(%$[!(.#0%/'-$a"'3#@!"7$t"!`#.%8$%&#$a5hs8$w5hs8$'()$a5h5s$&'?#$'--$1#0'"'%#-2$'%$)+,,#"#(%$	w($1&!"%8$%&#$n!+(%$[!(.#0%/'-$a"'3#@!"7$t"!`#.%8$%&#$a5hs8$w5hs8$'()$a5h5s$&'?#$'--$1#0'"'%#-2$'%$)+,,#"#(%$	VERB
abr-11	98	5	%	%	INTJ
abr-11	98	6	+3#1$.!(.-/)#)$%&'%$3##%+(c$%&#$.!(.#0%/'-$3#'(+(c$!,$'11#%$+1$'$(#.#11'"2$'()$+30!"%'(%$.!()+%+!($,!"$*('(.+'-$	+3#1$.!(.-/)#)$%&'%$3##%+(c$%&#$.!(.#0%/'-$3#'(+(c$!,$'11#%$+1$'$(#.#11'"2$'()$+30!"%'(%$.!()+%+!($,!"$*('(.+'-$	VERB
abr-11	99	1	1%'%#3#(%$	1%'%#3#(%$	NUM
abr-11	100	1	+	+	ADJ
abr-11	100	2	(	(	PUNCT
abr-11	100	3	.-/1+!(8$6/%$	.-/1+!(8$6/%$	PROPN
abr-11	100	4	+1$(!%$62$+%1#-,$1/,*.+#(%=$f(-#11$%&#$+%#3$.'($'-1!$3##%$.#"%'+($d/'-+%'%+?#$3#'1/"#3#(%$	+1$(!%$62$+%1#-,$1/,*.+#(%=$f(-#11$%&#$+%#3$.'($'-1!$3##%$.#"%'+($d/'-+%'%+?#$3#'1/"#3#(%$	PROPN
abr-11	100	5	."+%#"+'8$+%$3'2$(!%$6#$/1#,/-$%!$+(.-/)#$%&#$+%#3$'1$0'"%$!,$*('(.+'-$"#0!"%+(c=	."+%#"+'8$+%$3'2$(!%$6#$/1#,/-$%!$+(.-/)#$%&#$+%#3$'1$0'"%$!,$*('(.+'-$"#0!"%+(c=	PUNCT
abr-11	100	6	the	the	DET
abr-11	100	7	fasb	fasb	PROPN
abr-11	100	8	summarizes	summarize	VERB
abr-11	100	9	this	this	DET
abr-11	100	10	sentiment	sentiment	NOUN
abr-11	100	11	?	?	PUNCT
abr-11	100	12	#	#	ADP
abr-11	100	13	"	"	PUNCT
abr-11	100	14	2$(+.#-2	2$(+.#-2	NUM
abr-11	100	15	g	g	NOUN
abr-11	100	16	]	]	PUNCT
abr-11	100	17	z&#$.&'"'.%#"+1%+.1$!,$+(,!"3'%+!($%&'%$3'7#$+%$'$)#1+"'6-#$.!33!)+%2$.'($6#$?+#@#)$'1$'$&+#"'".&2$!,$d/'-+%+#18	z&#$.&'"'.%#"+1%+.1$!,$+(,!"3'%+!($%&'%$3'7#$+%$'$)#1+"'6-#$.!33!)+%2$.'($6#$?+#@#)$'1$'$&+#"'".&2$!,$d/'-+%+#18	NOUN
abr-11	100	18	$	$	SYM
abr-11	100	19	@+%&$	@+%&$	NOUN
abr-11	100	20	/1#,/-(#11	/1#,/-(#11	ADV
abr-11	100	21	$	$	SYM
abr-11	100	22	,	,	PUNCT
abr-11	100	23	!	!	PUNCT
abr-11	101	1	"	"	PUNCT
abr-11	101	2	$	$	X
abr-11	101	3	)	)	PUNCT
abr-11	101	4	#	#	SYM
abr-11	101	5	.+1+!($3'7+(c$	.+1+!($3'7+(c$	PUNCT
abr-11	101	6	!	!	PUNCT
abr-11	101	7	,	,	PUNCT
abr-11	101	8	$	$	SYM
abr-11	101	9	3!1%$	3!1%$	NUM
abr-11	101	10	+30!"%'(.#=$m+%&!/%$	+30!"%'(.#=$m+%&!/%$	ADP
abr-11	101	11	/1#,/-(#118	/1#,/-(#118	NOUN
abr-11	101	12	$	$	SYM
abr-11	101	13	%	%	NOUN
abr-11	101	14	&	&	CCONJ
abr-11	101	15	#	#	PUNCT
abr-11	101	16	"	"	PUNCT
abr-11	101	17	#	#	SYM
abr-11	101	18	$	$	SYM
abr-11	101	19	@!/-)$	@!/-)$	NOUN
abr-11	101	20	6#$	6#$	NOUN
abr-11	101	21	(	(	PUNCT
abr-11	101	22	!	!	PUNCT
abr-11	101	23	$	$	SYM
abr-11	101	24	6#(#*%1	6#(#*%1	NUM
abr-11	101	25	$	$	NUM
abr-11	101	26	,	,	PUNCT
abr-11	101	27	"	"	PUNCT
abr-11	101	28	!	!	PUNCT
abr-11	102	1	3	3	X
abr-11	102	2	$	$	SYM
abr-11	102	3	+	+	ADJ
abr-11	102	4	(	(	PUNCT
abr-11	102	5	,	,	PUNCT
abr-11	102	6	!	!	PUNCT
abr-11	102	7	"	"	PUNCT
abr-11	102	8	3'%+!($%!$1#%$'c'+(1%$+%1$.!1%1=̂	3'%+!($%!$1#%$'c'+(1%$+%1$.!1%1=̂	NUM
abr-11	102	9	$	$	SYM
abr-11	102	10	$	$	SYM
abr-11	102	11	4a5hs$[!(.#0%1$h%'%#3#(%$98$0'"'c"'0&$i<=$$	4a5hs$[!(.#0%1$h%'%#3#(%$98$0'"'c"'0&$i<=$$	NOUN
abr-11	102	12	2010	2010	NUM
abr-11	102	13	,	,	PUNCT
abr-11	102	14	vol	vol	NOUN
abr-11	102	15	.	.	PROPN
abr-11	102	16	1	1	NUM
abr-11	102	17	,	,	PUNCT
abr-11	102	18	no	no	INTJ
abr-11	102	19	.	.	NOUN
abr-11	102	20	1	1	NUM
abr-11	102	21	,	,	PUNCT
abr-11	102	22	36	36	NUM
abr-11	102	23	-	-	SYM
abr-11	102	24	44	44	NUM
abr-11	102	25	morgan	morgan	NOUN
abr-11	102	26	,	,	PUNCT
abr-11	102	27	ihrke	ihrke	NOUN
abr-11	102	28	and	and	CCONJ
abr-11	102	29	hurley	hurley	PROPN
abr-11	102	30	39	39	NUM
abr-11	102	31	advances	advance	NOUN
abr-11	102	32	in	in	ADP
abr-11	102	33	business	business	NOUN
abr-11	102	34	research	research	NOUN
abr-11	102	35	z&#$a5hs8$%&#$w5hs8$'()$%&#$a5h5s$&'?#$#'.&$+)#(%+*#)$"#-#?'(.#$'()$"#-+'6	z&#$a5hs8$%&#$w5hs8$'()$%&#$a5h5s$&'?#$#'.&$+)#(%+*#)$"#-#?'(.#$'()$"#-+'6	NUM
abr-11	102	36	+	+	NOUN
abr-11	102	37	-+%2$'1$%&#$%@!$0"+3'"2$d/'-+%+#1	-+%2$'1$%&#$%@!$0"+3'"2$d/'-+%+#1	ADJ
abr-11	102	38	$	$	SYM
abr-11	102	39	3'7+(c$*('(.+'-$+(,!"3'%+!($/1#,/-$%!$)#.+1+!(f3'7+(c=$h&!/-)$#+%&#"$!,$%&#1#$%@!$d/'-+%+#1$6#$#(%+"#-2$'61#(%8$%&#$	3'7+(c$*('(.+'-$+(,!"3'%+!($/1#,/-$%!$)#.+1+!(f3'7+(c=$h&!/-)$#+%&#"$!,$%&#1#$%@!$d/'-+%+#1$6#$#(%+"#-2$'61#(%8$%&#$	NUM
abr-11	102	40	+	+	NOUN
abr-11	102	41	(	(	PUNCT
abr-11	102	42	,	,	PUNCT
abr-11	102	43	!	!	PUNCT
abr-11	103	1	"	"	PUNCT
abr-11	103	2	3'%+!($+%1#-,$.'($&'?#$(!$)#.+1+!(f3'7+(c$?'-/#=$4a5hs$[!(.#0%1$h%'%#3#(%$98$0'"'c"'0&$9<=$$	3'%+!($+%1#-,$.'($&'?#$(!$)#.+1+!(f3'7+(c$?'-/#=$4a5hs$[!(.#0%1$h%'%#3#(%$98$0'"'c"'0&$9<=$$	NUM
abr-11	103	3	with	with	ADP
abr-11	103	4	regard	regard	NOUN
abr-11	103	5	to	to	ADP
abr-11	103	6	the	the	DET
abr-11	103	7	measurement	measurement	NOUN
abr-11	103	8	of	of	ADP
abr-11	103	9	intellectual	intellectual	ADJ
abr-11	103	10	capital	capital	NOUN
abr-11	103	11	,	,	PUNCT
abr-11	103	12	it	it	PRON
abr-11	103	13	seems	seem	VERB
abr-11	103	14	obvious	obvious	ADJ
abr-11	103	15	that	that	SCONJ
abr-11	103	16	additional	additional	ADJ
abr-11	103	17	measures	measure	NOUN
abr-11	103	18	of	of	ADP
abr-11	103	19	intellectual	intellectual	ADJ
abr-11	103	20	.'0+%'-8$+,$0!11	.'0+%'-8$+,$0!11	PUNCT
abr-11	104	1	+	+	NOUN
abr-11	104	2	6-#$+($'$3#'(+(c,/-$@'28$.!/-)$6#$"#-#?'(%$%!$*"3$?'-/'%+!($)#.+1+!(1$'()$%&#"#,!"#$@!/-)$3##%$%&#$	6-#$+($'$3#'(+(c,/-$@'28$.!/-)$6#$"#-#?'(%$%!$*"3$?'-/'%+!($)#.+1+!(1$'()$%&#"#,!"#$@!/-)$3##%$%&#$	NUM
abr-11	104	3	relevance	relevance	NOUN
abr-11	104	4	criterion	criterion	NOUN
abr-11	104	5	of	of	ADP
abr-11	104	6	useful	useful	ADJ
abr-11	104	7	information	information	NOUN
abr-11	104	8	.	.	PUNCT
abr-11	105	1	on	on	ADP
abr-11	105	2	the	the	DET
abr-11	105	3	other	other	ADJ
abr-11	105	4	hand	hand	NOUN
abr-11	105	5	,	,	PUNCT
abr-11	105	6	it	it	PRON
abr-11	105	7	is	be	AUX
abr-11	105	8	the	the	DET
abr-11	105	9	reliability	reliability	NOUN
abr-11	105	10	of	of	ADP
abr-11	105	11	these	these	DET
abr-11	105	12	measures	measure	NOUN
abr-11	105	13	where	where	SCONJ
abr-11	105	14	the	the	DET
abr-11	105	15	problem	problem	NOUN
abr-11	105	16	exists	exist	VERB
abr-11	105	17	.	.	PUNCT
abr-11	106	1	possible	possible	ADJ
abr-11	106	2	measures	measure	NOUN
abr-11	106	3	for	for	ADP
abr-11	106	4	most	most	ADV
abr-11	106	5	internally	internally	ADV
abr-11	106	6	developed	develop	VERB
abr-11	106	7	items	item	NOUN
abr-11	106	8	of	of	ADP
abr-11	106	9	intellectual	intellectual	ADJ
abr-11	106	10	capital	capital	NOUN
abr-11	106	11	,	,	PUNCT
abr-11	106	12	when	when	SCONJ
abr-11	106	13	examined	examine	VERB
abr-11	106	14	closely	closely	ADV
abr-11	106	15	,	,	PUNCT
abr-11	106	16	are	be	AUX
abr-11	106	17	so	so	ADV
abr-11	106	18	inherently	inherently	ADV
abr-11	106	19	so	so	ADV
abr-11	106	20	lacking	lacking	ADJ
abr-11	106	21	in	in	ADP
abr-11	106	22	reliability	reliability	NOUN
abr-11	106	23	as	as	SCONJ
abr-11	106	24	to	to	PART
abr-11	106	25	preclude	preclude	VERB
abr-11	106	26	decision	decision	NOUN
abr-11	106	27	utility	utility	NOUN
abr-11	106	28	.	.	PUNCT
abr-11	107	1	the	the	DET
abr-11	107	2	commentary	commentary	NOUN
abr-11	107	3	which	which	PRON
abr-11	107	4	follows	follow	VERB
abr-11	107	5	focuses	focus	VERB
abr-11	107	6	on	on	ADP
abr-11	107	7	the	the	DET
abr-11	107	8	problems	problem	NOUN
abr-11	107	9	of	of	ADP
abr-11	107	10	reliability	reliability	NOUN
abr-11	107	11	of	of	ADP
abr-11	107	12	intellectual	intellectual	ADJ
abr-11	107	13	capital	capital	NOUN
abr-11	107	14	measures	measure	NOUN
abr-11	107	15	,	,	PUNCT
abr-11	107	16	and	and	CCONJ
abr-11	107	17	not	not	PART
abr-11	107	18	their	their	PRON
abr-11	107	19	relevance	relevance	NOUN
abr-11	107	20	if	if	SCONJ
abr-11	107	21	reliably	reliably	ADV
abr-11	107	22	measured	measure	VERB
abr-11	107	23	.	.	PUNCT
abr-11	108	1	w($)+1./11+(c$"#-+'6	w($)+1./11+(c$"#-+'6	X
abr-11	108	2	+	+	ADJ
abr-11	108	3	-+%28$%&#$a5hs$1	-+%28$%&#$a5hs$1	ADJ
abr-11	108	4	/	/	SYM
abr-11	108	5	cc#1%1$+(,!"3'%+!($+1$!(-2$"#-+'6-#$%!$%&#$#b%#(%$+%$0!11#11#1$%&"##$d/'-+%'%+?#$	cc#1%1$+(,!"3'%+!($+1$!(-2$"#-+'6-#$%!$%&#$#b%#(%$+%$0!11#11#1$%&"##$d/'-+%'%+?#$	PROPN
abr-11	108	6	.&'"'.%#"+1%+.1=$z&#$*"1%$+1$?#"+*'6	.&'"'.%#"+1%+.1=$z&#$*"1%$+1$?#"+*'6	PROPN
abr-11	108	7	+	+	PROPN
abr-11	108	8	-+%2=$y#-+'6-#$+(,!"3'%+!($3/1%$%!$1!3#$)#c"##$6#$+()#0#()#(%-2$?#"+*'6-#8$'()$	-+%2=$y#-+'6-#$+(,!"3'%+!($3/1%$%!$1!3#$)#c"##$6#$+()#0#()#(%-2$?#"+*'6-#8$'()$	PROPN
abr-11	108	9	(	(	PUNCT
abr-11	108	10	!	!	PUNCT
abr-11	108	11	%	%	INTJ
abr-11	108	12	$	$	SYM
abr-11	108	13	0/"#-2$%&#$,/(.%+!($!,$%&#$/(?#"+*'6-#$1/6`#.%+?#$`/)c3#(%1$!,$%&#$3#'1/"#"=$f%%#"-2$1/6`#.%+?#$+(,!"3'%+!($+1	0/"#-2$%&#$,/(.%+!($!,$%&#$/(?#"+*'6-#$1/6`#.%+?#$`/)c3#(%1$!,$%&#$3#'1/"#"=$f%%#"-2$1/6`#.%+?#$+(,!"3'%+!($+1	NOUN
abr-11	108	14	$	$	SYM
abr-11	108	15	thought	thought	NOUN
abr-11	108	16	to	to	PART
abr-11	108	17	be	be	AUX
abr-11	108	18	without	without	ADP
abr-11	108	19	decision	decision	NOUN
abr-11	108	20	utility	utility	NOUN
abr-11	108	21	because	because	SCONJ
abr-11	108	22	it	it	PRON
abr-11	108	23	affords	afford	VERB
abr-11	108	24	no	no	DET
abr-11	108	25	reasonable	reasonable	ADJ
abr-11	108	26	basis	basis	NOUN
abr-11	108	27	for	for	ADP
abr-11	108	28	determining	determine	VERB
abr-11	108	29	whether	whether	SCONJ
abr-11	108	30	or	or	CCONJ
abr-11	108	31	not	not	PART
abr-11	108	32	it	it	PRON
abr-11	108	33	is	be	AUX
abr-11	108	34	correct	correct	ADJ
abr-11	108	35	.	.	PUNCT
abr-11	109	1	if	if	SCONJ
abr-11	109	2	there	there	PRON
abr-11	109	3	is	be	VERB
abr-11	109	4	no	no	DET
abr-11	109	5	reasonable	reasonable	ADJ
abr-11	109	6	basis	basis	NOUN
abr-11	109	7	to	to	PART
abr-11	109	8	believe	believe	VERB
abr-11	109	9	information	information	NOUN
abr-11	109	10	is	be	AUX
abr-11	109	11	correct	correct	ADJ
abr-11	109	12	,	,	PUNCT
abr-11	109	13	it	it	PRON
abr-11	109	14	is	be	AUX
abr-11	109	15	unhelpful	unhelpful	ADJ
abr-11	109	16	.	.	PUNCT
abr-11	110	1	a	a	DET
abr-11	110	2	second	second	ADV
abr-11	110	3	related	related	ADJ
abr-11	110	4	characteristic	characteristic	NOUN
abr-11	110	5	of	of	ADP
abr-11	110	6	reliability	reliability	NOUN
abr-11	110	7	is	be	AUX
abr-11	110	8	representational	representational	ADJ
abr-11	110	9	faithfulness	faithfulness	NOUN
abr-11	110	10	(	(	PUNCT
abr-11	110	11	i.e.	i.e.	X
abr-11	110	12	information	information	NOUN
abr-11	110	13	must	must	AUX
abr-11	110	14	be	be	AUX
abr-11	110	15	a	a	DET
abr-11	110	16	reasonably	reasonably	ADV
abr-11	110	17	'	'	PUNCT
abr-11	110	18	..	..	PUNCT
abr-11	110	19	/"'%#$)#1."+0%+!($!,$@&'%$+%$0/"0!"%1	/"'%#$)#1."+0%+!($!,$@&'%$+%$0/"0!"%1	VERB
abr-11	110	20	$	$	NUM
abr-11	110	21	%	%	NOUN
abr-11	110	22	!	!	PUNCT
abr-11	111	1	$	$	X
abr-11	111	2	)	)	PUNCT
abr-11	111	3	#	#	SYM
abr-11	111	4	1."+6#<=$w($%&#$.'1#$!,$*('(.+'-$3#'1/"#3#(%$%&+1$3#'(1$%&#$)!--'"1	1."+6#<=$w($%&#$.'1#$!,$*('(.+'-$3#'1/"#3#(%$%&+1$3#'(1$%&#$)!--'"1	NUM
abr-11	111	5	$	$	SYM
abr-11	111	6	'	'	NUM
abr-11	111	7	11+c(#)$%!$'($+%#3$0"!?+)#$'$"#'1!('6	11+c(#)$%!$'($+%#3$0"!?+)#$'$"#'1!('6	PROPN
abr-11	111	8	-	-	PUNCT
abr-11	111	9	2$'	2$'	NUM
abr-11	111	10	..	..	PUNCT
abr-11	111	11	/"'%#$"#x#.%+!($!,$	/"'%#$"#x#.%+!($!,$	PUNCT
abr-11	112	1	%	%	NOUN
abr-11	112	2	&	&	CCONJ
abr-11	112	3	#	#	SYM
abr-11	112	4	$	$	SYM
abr-11	112	5	?	?	NUM
abr-11	112	6	'	'	PUNCT
abr-11	112	7	-/'%+!($+(%#()#)$4#=c=$.!1%$!"$,'+"$?'-/#<=$z!$	-/'%+!($+(%#()#)$4#=c=$.!1%$!"$,'+"$?'-/#<=$z!$	ADJ
abr-11	112	8	%	%	NOUN
abr-11	112	9	&	&	CCONJ
abr-11	112	10	#	#	SYM
abr-11	112	11	$	$	SYM
abr-11	112	12	#	#	NOUN
abr-11	112	13	b%#(%$`/)c3#(%1$!"$#1%+3'%#1$'"#$+(?!-?#)$+($#1%'6-+1&+(c$)!--'"$'3!/(%1$4'1$?#"2$!,%#($+1$%&#$.'1#$+($*('(.+'-$	b%#(%$`/)c3#(%1$!"$#1%+3'%#1$'"#$+(?!-?#)$+($#1%'6-+1&+(c$)!--'"$'3!/(%1$4'1$?#"2$!,%#($+1$%&#$.'1#$+($*('(.+'-$	NOUN
abr-11	112	14	"	"	PUNCT
abr-11	112	15	#	#	NOUN
abr-11	112	16	0!"%+(c<8$%&#$`/)c3#(%1$!"$#1%+3'%#1$3/1%$)#"+?#$,"!3$1!3#$-!c+.'--2$)#,#(1	0!"%+(c<8$%&#$`/)c3#(%1$!"$#1%+3'%#1$3/1%$)#"+?#$,"!3$1!3#$-!c+.'--2$)#,#(1	NOUN
abr-11	112	17	+	+	NOUN
abr-11	112	18	6-#$0!1+%+!($%&'%$%&#2$'"#$"#'1!('6	6-#$0!1+%+!($%&'%$%&#2$'"#$"#'1!('6	NUM
abr-11	112	19	-	-	SYM
abr-11	112	20	2	2	NUM
abr-11	112	21	$	$	SYM
abr-11	112	22	accurate	accurate	ADJ
abr-11	112	23	.	.	PUNCT
abr-11	113	1	reasonable	reasonable	ADJ
abr-11	113	2	accuracy	accuracy	NOUN
abr-11	113	3	does	do	AUX
abr-11	113	4	not	not	PART
abr-11	113	5	mean	mean	VERB
abr-11	113	6	absolute	absolute	ADJ
abr-11	113	7	accuracy	accuracy	NOUN
abr-11	113	8	,	,	PUNCT
abr-11	113	9	only	only	ADV
abr-11	113	10	that	that	SCONJ
abr-11	113	11	the	the	DET
abr-11	113	12	measurement	measurement	NOUN
abr-11	113	13	is	be	AUX
abr-11	113	14	expected	expect	VERB
abr-11	113	15	to	to	PART
abr-11	113	16	contain	contain	VERB
abr-11	113	17	enough	enough	ADJ
abr-11	113	18	information	information	NOUN
abr-11	113	19	to	to	PART
abr-11	113	20	offset	offset	VERB
abr-11	113	21	its	its	PRON
abr-11	113	22	error	error	NOUN
abr-11	113	23	term	term	NOUN
abr-11	113	24	.	.	PUNCT
abr-11	114	1	the	the	DET
abr-11	114	2	principle	principle	NOUN
abr-11	114	3	of	of	ADP
abr-11	114	4	reasonable	reasonable	ADJ
abr-11	114	5	accuracy	accuracy	NOUN
abr-11	114	6	,	,	PUNCT
abr-11	114	7	or	or	CCONJ
abr-11	114	8	representational	representational	ADJ
abr-11	114	9	faithfulness	faithfulness	NOUN
abr-11	114	10	,	,	PUNCT
abr-11	114	11	is	be	AUX
abr-11	114	12	(	(	PUNCT
abr-11	114	13	#	#	NOUN
abr-11	114	14	.#11'"+-2$1/6`#.%+?#-2$'00-+#)$'()$"#d/+"#1$1!3#$`/)c3#(%$+($'00-+.'%+!(=$m&#($#1%+3'%#1$',,!")$d#"!$#b0#.%'%+!($	.#11'"+-2$1/6`#.%+?#-2$'00-+#)$'()$"#d/+"#1$1!3#$`/)c3#(%$+($'00-+.'%+!(=$m&#($#1%+3'%#1$',,!")$d#"!$#b0#.%'%+!($	PROPN
abr-11	114	15	that	that	SCONJ
abr-11	114	16	they	they	PRON
abr-11	114	17	are	be	AUX
abr-11	114	18	accurate	accurate	ADJ
abr-11	114	19	,	,	PUNCT
abr-11	114	20	they	they	PRON
abr-11	114	21	can	can	AUX
abr-11	114	22	be	be	AUX
abr-11	114	23	of	of	ADP
abr-11	114	24	no	no	DET
abr-11	114	25	decision	decision	NOUN
abr-11	114	26	-	-	PUNCT
abr-11	114	27	making	make	VERB
abr-11	114	28	utility	utility	NOUN
abr-11	114	29	.	.	PUNCT
abr-11	115	1	this	this	DET
abr-11	115	2	principle	principle	NOUN
abr-11	115	3	explains	explain	VERB
abr-11	115	4	why	why	SCONJ
abr-11	115	5	local	local	ADJ
abr-11	115	6	weather	weather	NOUN
abr-11	115	7	forecasters	forecaster	NOUN
abr-11	115	8	"	"	PUNCT
abr-11	115	9	#	#	SYM
abr-11	115	10	,	,	PUNCT
abr-11	115	11	"	"	PUNCT
abr-11	115	12	'	'	PUNCT
abr-11	115	13	+	+	ADJ
abr-11	115	14	(	(	PUNCT
abr-11	115	15	$	$	SYM
abr-11	115	16	,	,	PUNCT
abr-11	115	17	"	"	PUNCT
abr-11	115	18	!	!	PUNCT
abr-11	115	19	3$0"#)+.%+(c$@#'%&#"$%!!$,'"$+(%!$%&#$,/%/"#=$s#2!()$'$.#"%'+($,/%/"#$0!+(%$4%&!/c&$0!%#(%+'--2$"#-#?'(%<$	3$0"#)+.%+(c$@#'%&#"$%!!$,'"$+(%!$%&#$,/%/"#=$s#2!()$'$.#"%'+($,/%/"#$0!+(%$4%&!/c&$0!%#(%+'--2$"#-#?'(%<$	NUM
abr-11	115	20	weather	weather	NOUN
abr-11	115	21	forecasts	forecast	NOUN
abr-11	115	22	have	have	VERB
abr-11	115	23	little	little	ADJ
abr-11	115	24	expectation	expectation	NOUN
abr-11	115	25	of	of	ADP
abr-11	115	26	any	any	DET
abr-11	115	27	accuracy	accuracy	NOUN
abr-11	115	28	and	and	CCONJ
abr-11	115	29	are	be	AUX
abr-11	115	30	assigned	assign	VERB
abr-11	115	31	no	no	DET
abr-11	115	32	value	value	NOUN
abr-11	115	33	.	.	PUNCT
abr-11	116	1	a	a	DET
abr-11	116	2	third	third	ADJ
abr-11	116	3	characteristic	characteristic	ADJ
abr-11	116	4	important	important	ADJ
abr-11	116	5	to	to	ADP
abr-11	116	6	reliability	reliability	NOUN
abr-11	116	7	is	be	AUX
abr-11	116	8	that	that	PRON
abr-11	116	9	of	of	ADP
abr-11	116	10	neutrality	neutrality	NOUN
abr-11	116	11	.	.	PUNCT
abr-11	117	1	neutrality	neutrality	NOUN
abr-11	117	2	refers	refer	VERB
abr-11	117	3	to	to	ADP
abr-11	117	4	the	the	DET
abr-11	117	5	particular	particular	ADJ
abr-11	117	6	environment	environment	NOUN
abr-11	117	7	in	in	ADP
abr-11	117	8	which	which	PRON
abr-11	117	9	information	information	NOUN
abr-11	117	10	has	have	AUX
abr-11	117	11	been	be	AUX
abr-11	117	12	collected	collect	VERB
abr-11	117	13	and	and	CCONJ
abr-11	117	14	interpreted	interpret	VERB
abr-11	117	15	.	.	PUNCT
abr-11	118	1	ideally	ideally	ADV
abr-11	118	2	,	,	PUNCT
abr-11	118	3	information	information	NOUN
abr-11	118	4	is	be	AUX
abr-11	118	5	gathered	gather	VERB
abr-11	118	6	in	in	ADP
abr-11	118	7	an	an	DET
abr-11	118	8	environment	environment	NOUN
abr-11	118	9	free	free	ADJ
abr-11	118	10	of	of	ADP
abr-11	118	11	systematic	systematic	ADJ
abr-11	118	12	bias	bias	NOUN
abr-11	118	13	.	.	PUNCT
abr-11	119	1	systematic	systematic	ADJ
abr-11	119	2	bias	bias	NOUN
abr-11	119	3	occurs	occur	VERB
abr-11	119	4	when	when	SCONJ
abr-11	119	5	those	those	PRON
abr-11	119	6	responsible	responsible	ADJ
abr-11	119	7	for	for	ADP
abr-11	119	8	gathering	gather	VERB
abr-11	119	9	and	and	CCONJ
abr-11	119	10	interpreting	interpret	VERB
abr-11	119	11	information	information	NOUN
abr-11	119	12	also	also	ADV
abr-11	119	13	have	have	VERB
abr-11	119	14	a	a	DET
abr-11	119	15	strong	strong	ADJ
abr-11	119	16	personal	personal	ADJ
abr-11	119	17	stake	stake	NOUN
abr-11	119	18	in	in	ADP
abr-11	119	19	one	one	NUM
abr-11	119	20	particular	particular	ADJ
abr-11	119	21	outcome	outcome	NOUN
abr-11	119	22	above	above	ADP
abr-11	119	23	others	other	NOUN
abr-11	119	24	.	.	PUNCT
abr-11	120	1	the	the	DET
abr-11	120	2	environment	environment	NOUN
abr-11	120	3	in	in	ADP
abr-11	120	4	which	which	PRON
abr-11	120	5	information	information	NOUN
abr-11	120	6	is	be	AUX
abr-11	120	7	collected	collect	VERB
abr-11	120	8	3'2$+($1!3#$.'1#1$6#$%&'%$!,$)+1+(%#"#1%#)$!6`#.%+?+%2$'()$+($!%&#"1$3'2$6#$!(#$!,$1%"!(c$0#"1!('-$6#(#*%$,"!3$'$	3'2$+($1!3#$.'1#1$6#$%&'%$!,$)+1+(%#"#1%#)$!6`#.%+?+%2$'()$+($!%&#"1$3'2$6#$!(#$!,$1%"!(c$0#"1!('-$6#(#*%$,"!3$'$	NUM
abr-11	120	9	0'"%+./-'"$!/%.!3#=$t#"1!('-$+(%#"#1%$+1$@#--$7(!@($%!$6+'1$3#'1/"#3#(%$#10#.+'--2$@&#($%&#$"#d/+"#)$3#'1/"#3#(%1	0'"%+./-'"$!/%.!3#=$t#"1!('-$+(%#"#1%$+1$@#--$7(!@($%!$6+'1$3#'1/"#3#(%$#10#.+'--2$@&#($%&#$"#d/+"#)$3#'1/"#3#(%1	NOUN
abr-11	120	10	$	$	SYM
abr-11	120	11	'	'	NOUN
abr-11	120	12	"	"	PUNCT
abr-11	120	13	#	#	SYM
abr-11	120	14	$	$	SYM
abr-11	120	15	1/6`#.%+?#-2$)#%#"3+(#)$62$%&!1#$@+%&$'$1%"!(c$0#"1!('-$+(%#"#1%$+($!/%.!3#1$!,$%&#$3#'1/"#1=$[!(.#"(1$'6!/%$	1/6`#.%+?#-2$)#%#"3+(#)$62$%&!1#$@+%&$'$1%"!(c$0#"1!('-$+(%#"#1%$+($!/%.!3#1$!,$%&#$3#'1/"#1=$[!(.#"(1$'6!/%$	NUM
abr-11	120	16	systematic	systematic	ADJ
abr-11	120	17	bias	bias	NOUN
abr-11	120	18	explain	explain	VERB
abr-11	120	19	why	why	SCONJ
abr-11	120	20	tobacco	tobacco	NOUN
abr-11	120	21	industry	industry	NOUN
abr-11	120	22	studies	study	NOUN
abr-11	120	23	on	on	ADP
abr-11	120	24	the	the	DET
abr-11	120	25	health	health	NOUN
abr-11	120	26	impacts	impact	NOUN
abr-11	120	27	of	of	ADP
abr-11	120	28	tobacco	tobacco	NOUN
abr-11	120	29	are	be	AUX
abr-11	120	30	viewed	view	VERB
abr-11	120	31	as	as	ADP
abr-11	120	32	less	less	ADV
abr-11	120	33	reliable	reliable	ADJ
abr-11	120	34	than	than	ADP
abr-11	120	35	those	those	PRON
abr-11	120	36	of	of	ADP
abr-11	120	37	independent	independent	ADJ
abr-11	120	38	university	university	NOUN
abr-11	120	39	research	research	NOUN
abr-11	120	40	.	.	PUNCT
abr-11	121	1	in	in	ADP
abr-11	121	2	the	the	DET
abr-11	121	3	next	next	ADJ
abr-11	121	4	section	section	NOUN
abr-11	121	5	we	we	PRON
abr-11	121	6	review	review	VERB
abr-11	121	7	proposals	proposal	NOUN
abr-11	121	8	from	from	ADP
abr-11	121	9	intellectual	intellectual	ADJ
abr-11	121	10	capital	capital	NOUN
abr-11	121	11	literature	literature	NOUN
abr-11	121	12	concerning	concern	VERB
abr-11	121	13	how	how	SCONJ
abr-11	121	14	to	to	PART
abr-11	121	15	more	more	ADV
abr-11	121	16	fully	fully	ADV
abr-11	121	17	measure	measure	VERB
abr-11	121	18	and	and	CCONJ
abr-11	121	19	report	report	VERB
abr-11	121	20	intellectual	intellectual	ADJ
abr-11	121	21	assets	asset	NOUN
abr-11	121	22	on	on	ADP
abr-11	121	23	the	the	DET
abr-11	121	24	balance	balance	NOUN
abr-11	121	25	sheet	sheet	NOUN
abr-11	121	26	.	.	PUNCT
abr-11	122	1	this	this	PRON
abr-11	122	2	is	be	AUX
abr-11	122	3	followed	follow	VERB
abr-11	122	4	by	by	ADP
abr-11	122	5	our	our	PRON
abr-11	122	6	commentary	commentary	NOUN
abr-11	122	7	(	(	PUNCT
abr-11	122	8	from	from	ADP
abr-11	122	9	an	an	DET
abr-11	122	10	accounting	accounting	NOUN
abr-11	122	11	3#'1/"#3#(%$0#"10#.%+?#<$!($%&#$3#"+%1$!,$%&#1#$0"!0!1'-1=$	3#'1/"#3#(%$0#"10#.%+?#<$!($%&#$3#"+%1$!,$%&#1#$0"!0!1'-1=$	NUM
abr-11	122	12	review	review	NOUN
abr-11	122	13	of	of	ADP
abr-11	122	14	intellectual	intellectual	ADJ
abr-11	122	15	capital	capital	NOUN
abr-11	122	16	measurement	measurement	NOUN
abr-11	122	17	proposals	proposal	NOUN
abr-11	122	18	and	and	CCONJ
abr-11	122	19	related	relate	VERB
abr-11	122	20	commentary	commentary	NOUN
abr-11	122	21	several	several	ADJ
abr-11	122	22	recent	recent	ADJ
abr-11	122	23	comprehensive	comprehensive	ADJ
abr-11	122	24	literature	literature	NOUN
abr-11	122	25	reviews	review	NOUN
abr-11	122	26	of	of	ADP
abr-11	122	27	intellectual	intellectual	ADJ
abr-11	122	28	capital	capital	NOUN
abr-11	122	29	literature	literature	PROPN
abr-11	122	30	identify	identify	VERB
abr-11	122	31	just	just	ADV
abr-11	122	32	three	three	NUM
abr-11	122	33	broad	broad	ADJ
abr-11	122	34	theoretical	theoretical	ADJ
abr-11	122	35	approaches	approach	NOUN
abr-11	122	36	for	for	ADP
abr-11	122	37	measuring	measure	VERB
abr-11	122	38	internally	internally	ADV
abr-11	122	39	generated	generate	VERB
abr-11	122	40	intellectual	intellectual	ADJ
abr-11	122	41	assets	asset	NOUN
abr-11	122	42	in	in	ADP
abr-11	122	43	that	that	DET
abr-11	122	44	literature	literature	NOUN
abr-11	122	45	(	(	PUNCT
abr-11	122	46	grossman	grossman	NOUN
abr-11	122	47	,	,	PUNCT
abr-11	122	48	2006	2006	NUM
abr-11	122	49	;	;	PUNCT
abr-11	122	50	s!(%+18$9::ip$'()$t#%%2$'()$v/%&"+#8$9:::<=$z&#1#$6"!')$'00"!'.&#1$'"#$	s!(%+18$9::ip$'()$t#%%2$'()$v/%&"+#8$9:::<=$z&#1#$6"!')$'00"!'.&#1$'"#$	NOUN
abr-11	122	51	"	"	PUNCT
abr-11	122	52	#	#	NOUN
abr-11	122	53	,	,	PUNCT
abr-11	122	54	#	#	NOUN
abr-11	122	55	"	"	PUNCT
abr-11	122	56	"	"	PUNCT
abr-11	122	57	#	#	NOUN
abr-11	122	58	)	)	PUNCT
abr-11	122	59	$	$	SYM
abr-11	122	60	%	%	NOUN
abr-11	122	61	!	!	PUNCT
abr-11	123	1	$	$	SYM
abr-11	123	2	'	'	NUM
abr-11	123	3	1g$	1g$	NUM
abr-11	123	4	4i<$3'"7#%$.'0+%'-+d'%+!($	4i<$3'"7#%$.'0+%'-+d'%+!($	NUM
abr-11	123	5	3!)#-1	3!)#-1	NUM
abr-11	123	6	$	$	NOUN
abr-11	123	7	"	"	PUNCT
abr-11	123	8	#	#	SYM
abr-11	123	9	.!c(+d+(c$	.!c(+d+(c$	NOUN
abr-11	123	10	'	'	PUNCT
abr-11	123	11	(	(	PUNCT
abr-11	123	12	)	)	PUNCT
abr-11	123	13	$	$	SYM
abr-11	123	14	"	"	PUNCT
abr-11	123	15	#	#	SYM
abr-11	123	16	0!"%+(c$	0!"%+(c$	NOUN
abr-11	123	17	+	+	ADJ
abr-11	123	18	(	(	PUNCT
abr-11	123	19	%	%	INTJ
abr-11	123	20	#	#	SYM
abr-11	123	21	--#.%/'-$	--#.%/'-$	NOUN
abr-11	123	22	'	'	PUNCT
abr-11	123	23	11#%1	11#%1	NOUN
abr-11	123	24	$	$	SYM
abr-11	123	25	+	+	NOUN
abr-11	123	26	(	(	PUNCT
abr-11	123	27	$	$	SYM
abr-11	123	28	'	'	NUM
abr-11	123	29	3!/(%1	3!/(%1	NUM
abr-11	123	30	$	$	SYM
abr-11	123	31	#	#	NOUN
abr-11	123	32	d/'-$	d/'-$	NOUN
abr-11	123	33	%	%	NOUN
abr-11	123	34	!	!	PUNCT
abr-11	123	35	$	$	SYM
abr-11	123	36	%	%	NOUN
abr-11	123	37	&	&	CCONJ
abr-11	123	38	#	#	SYM
abr-11	123	39	$	$	NUM
abr-11	123	40	)	)	PUNCT
abr-11	123	41	+	+	ADJ
abr-11	123	42	,	,	PUNCT
abr-11	123	43	,	,	PUNCT
abr-11	123	44	#	#	NOUN
abr-11	123	45	"	"	PUNCT
abr-11	123	46	#	#	NOUN
abr-11	123	47	(	(	PUNCT
abr-11	123	48	.#$6#%@##($	.#$6#%@##($	NUM
abr-11	123	49	%	%	NOUN
abr-11	123	50	&	&	CCONJ
abr-11	123	51	#	#	SYM
abr-11	123	52	$	$	NUM
abr-11	123	53	./3/-'%+?#$	./3/-'%+?#$	NOUN
abr-11	123	54	%	%	NOUN
abr-11	123	55	"	"	PUNCT
abr-11	123	56	'	'	PUNCT
abr-11	123	57	)	)	PUNCT
abr-11	124	1	+	+	NOUN
abr-11	124	2	(	(	PUNCT
abr-11	124	3	c$0"+.#$!,$'--$!/%1%'()+(c$1%!.7$!,$'$.!30'(2$'()$%&#$6!!7$?'-/#$!,$'--$+%1$(#%$'11#%1$./""#(%-2$"#0!"%#)p$49<$	c$0"+.#$!,$'--$!/%1%'()+(c$1%!.7$!,$'$.!30'(2$'()$%&#$6!!7$?'-/#$!,$'--$+%1$(#%$'11#%1$./""#(%-2$"#0!"%#)p$49<$	NOUN
abr-11	124	4	"	"	PUNCT
abr-11	124	5	#	#	NOUN
abr-11	124	6	%	%	NOUN
abr-11	124	7	/"($!($'11#%1$3!)#-1$"#.!c(+d+(c$'()$"#0!"%+(c$+(%#--#.%/'-$'11#%1$+($'3!/(%1$#d/'-$%!$%&!1#$+30-+#)$62$.!30'"+(c$	/"($!($'11#%1$3!)#-1$"#.!c(+d+(c$'()$"#0!"%+(c$+(%#--#.%/'-$'11#%1$+($'3!/(%1$#d/'-$%!$%&!1#$+30-+#)$62$.!30'"+(c$	NOUN
abr-11	124	8	a	a	DET
abr-11	124	9	company	company	NOUN
abr-11	124	10	’s	’s	PART
abr-11	124	11	return	return	NOUN
abr-11	124	12	on	on	ADP
abr-11	124	13	assets	asset	NOUN
abr-11	124	14	ratio	ratio	NOUN
abr-11	124	15	to	to	ADP
abr-11	124	16	an	an	DET
abr-11	124	17	industry	industry	NOUN
abr-11	124	18	benchmark	benchmark	NOUN
abr-11	124	19	return	return	NOUN
abr-11	124	20	on	on	ADP
abr-11	124	21	assets	asset	NOUN
abr-11	124	22	ratio	ratio	NOUN
abr-11	124	23	.	.	PUNCT
abr-11	125	1	under	under	ADP
abr-11	125	2	these	these	DET
abr-11	125	3	models	model	NOUN
abr-11	125	4	it	it	PRON
abr-11	125	5	is	be	AUX
abr-11	125	6	assumed	assume	VERB
abr-11	125	7	that	that	SCONJ
abr-11	125	8	whenever	whenever	SCONJ
abr-11	125	9	a	a	DET
abr-11	125	10	company	company	NOUN
abr-11	125	11	’s	’s	PART
abr-11	125	12	return	return	NOUN
abr-11	125	13	on	on	ADP
abr-11	125	14	assets	asset	NOUN
abr-11	125	15	ratio	ratio	NOUN
abr-11	125	16	is	be	AUX
abr-11	125	17	found	find	VERB
abr-11	125	18	to	to	PART
abr-11	125	19	be	be	AUX
abr-11	125	20	higher	high	ADJ
abr-11	125	21	than	than	ADP
abr-11	125	22	the	the	DET
abr-11	125	23	industry	industry	NOUN
abr-11	125	24	benchmark	benchmark	NOUN
abr-11	125	25	,	,	PUNCT
abr-11	125	26	it	it	PRON
abr-11	125	27	must	must	AUX
abr-11	125	28	have	have	AUX
abr-11	125	29	unrecorded	unrecorded	ADJ
abr-11	125	30	intellectual	intellectual	ADJ
abr-11	125	31	assets	asset	NOUN
abr-11	125	32	explaining	explain	VERB
abr-11	125	33	the	the	DET
abr-11	125	34	higher	high	ADJ
abr-11	125	35	than	than	ADP
abr-11	125	36	average	average	ADJ
abr-11	125	37	return	return	NOUN
abr-11	125	38	on	on	ADP
abr-11	125	39	assets	asset	NOUN
abr-11	125	40	ratio	ratio	NOUN
abr-11	125	41	,	,	PUNCT
abr-11	125	42	the	the	DET
abr-11	125	43	amount	amount	NOUN
abr-11	125	44	of	of	ADP
abr-11	125	45	which	which	PRON
abr-11	125	46	is	be	AUX
abr-11	125	47	inferable	inferable	ADJ
abr-11	125	48	using	use	VERB
abr-11	125	49	algebra	algebra	NOUN
abr-11	125	50	.	.	PUNCT
abr-11	126	1	(	(	PUNCT
abr-11	126	2	note	note	VERB
abr-11	126	3	if	if	SCONJ
abr-11	126	4	a	a	DET
abr-11	126	5	company	company	NOUN
abr-11	126	6	’s	’s	PART
abr-11	126	7	return	return	NOUN
abr-11	126	8	on	on	ADP
abr-11	126	9	assets	asset	NOUN
abr-11	126	10	ratio	ratio	NOUN
abr-11	126	11	is	be	AUX
abr-11	126	12	lower	low	ADJ
abr-11	126	13	than	than	ADP
abr-11	126	14	the	the	DET
abr-11	126	15	benchmark	benchmark	NOUN
abr-11	126	16	,	,	PUNCT
abr-11	126	17	no	no	DET
abr-11	126	18	intellectual	intellectual	ADJ
abr-11	126	19	.'0+%'-$+1$0"#1/3#)$%!$#b+1%=<$'()p$$4q<$+()+?+)/'-$#-#3#(%1$3!)#-1$@&+.&$'%%#30%$%!$#b&'/1%+?#-2$+)#(%+,2$'()$-+1%$	.'0+%'-$+1$0"#1/3#)$%!$#b+1%=<$'()p$$4q<$+()+?+)/'-$#-#3#(%1$3!)#-1$@&+.&$'%%#30%$%!$#b&'/1%+?#-2$+)#(%+,2$'()$-+1%$	PUNCT
abr-11	127	1	the	the	DET
abr-11	127	2	knowledge	knowledge	NOUN
abr-11	127	3	assets	asset	NOUN
abr-11	127	4	thought	think	VERB
abr-11	127	5	to	to	PART
abr-11	127	6	exist	exist	VERB
abr-11	127	7	and	and	CCONJ
abr-11	127	8	then	then	ADV
abr-11	127	9	assign	assign	VERB
abr-11	127	10	dollar	dollar	NOUN
abr-11	127	11	amounts	amount	VERB
abr-11	127	12	to	to	ADP
abr-11	127	13	each	each	PRON
abr-11	127	14	on	on	ADP
abr-11	127	15	some	some	DET
abr-11	127	16	basis	basis	NOUN
abr-11	127	17	.	.	PUNCT
abr-11	128	1	some	some	PRON
abr-11	128	2	of	of	ADP
abr-11	128	3	these	these	DET
abr-11	128	4	models	model	NOUN
abr-11	128	5	attempt	attempt	VERB
abr-11	128	6	to	to	PART
abr-11	128	7	estimate	estimate	VERB
abr-11	128	8	the	the	DET
abr-11	128	9	historical	historical	ADJ
abr-11	128	10	cost	cost	NOUN
abr-11	128	11	of	of	ADP
abr-11	128	12	developing	develop	VERB
abr-11	128	13	each	each	DET
abr-11	128	14	item	item	NOUN
abr-11	128	15	on	on	ADP
abr-11	128	16	the	the	DET
abr-11	128	17	list	list	NOUN
abr-11	128	18	,	,	PUNCT
abr-11	128	19	others	other	NOUN
abr-11	128	20	estimate	estimate	VERB
abr-11	128	21	current	current	ADJ
abr-11	128	22	replacement	replacement	NOUN
abr-11	128	23	costs	cost	NOUN
abr-11	128	24	,	,	PUNCT
abr-11	128	25	'	'	PUNCT
abr-11	128	26	(	(	PUNCT
abr-11	128	27	)	)	PUNCT
abr-11	128	28	$	$	SYM
abr-11	128	29	1%+--$!%&#"1$#1%+3'%#$,/%/"#$)+1.!/(%#)$.'1&$x!@1$'11!.+'%#)$@+%&$#'.&$+)#(%+*#)$+%#3=	1%+--$!%&#"1$#1%+3'%#$,/%/"#$)+1.!/(%#)$.'1&$x!@1$'11!.+'%#)$@+%&$#'.&$+)#(%+*#)$+%#3=	NUM
abr-11	128	30	v"!113'($49::o<$(!%#1$'$3'`!"$)+1')?'(%'c#$!,$%&#$*"1%$%@!$3!)#-1$+1$%&'%$%&#2$0"!?+)#$!(-2$-/30f1/3$%!%'-1$,!"$	v"!113'($49::o<$(!%#1$'$3'`!"$)+1')?'(%'c#$!,$%&#$*"1%$%@!$3!)#-1$+1$%&'%$%&#2$0"!?+)#$!(-2$-/30f1/3$%!%'-1$,!"$	NOUN
abr-11	128	31	'	'	PART
abr-11	128	32	--$+(%#--#.%/'-$'11#%1$.!36+(#)$'()$0"!?+)#$-+%%-#$+(1+c&%$+(%!$%&#$0'"%+./-'"$!"$10#.+*.$'11#%1$%&'%$&'?#$0"#1/3'6	--$+(%#--#.%/'-$'11#%1$.!36+(#)$'()$0"!?+)#$-+%%-#$+(1+c&%$+(%!$%&#$0'"%+./-'"$!"$10#.+*.$'11#%1$%&'%$&'?#$0"#1/3'6	NOUN
abr-11	128	33	-	-	PUNCT
abr-11	128	34	2	2	NUM
abr-11	128	35	$	$	SYM
abr-11	128	36	2010	2010	NUM
abr-11	128	37	,	,	PUNCT
abr-11	128	38	vol	vol	NOUN
abr-11	128	39	.	.	PROPN
abr-11	128	40	1	1	NUM
abr-11	128	41	,	,	PUNCT
abr-11	128	42	no	no	INTJ
abr-11	128	43	.	.	NOUN
abr-11	128	44	1	1	NUM
abr-11	128	45	,	,	PUNCT
abr-11	128	46	36	36	NUM
abr-11	128	47	-	-	SYM
abr-11	128	48	44	44	NUM
abr-11	128	49	morgan	morgan	NOUN
abr-11	128	50	,	,	PUNCT
abr-11	128	51	ihrke	ihrke	NOUN
abr-11	128	52	and	and	CCONJ
abr-11	128	53	hurley	hurley	PROPN
abr-11	128	54	40	40	NUM
abr-11	128	55	advances	advance	NOUN
abr-11	128	56	in	in	ADP
abr-11	128	57	business	business	NOUN
abr-11	128	58	research	research	NOUN
abr-11	128	59	6##($+)#(%+*#)$'()$3#'1/"#)=$s&'"%#1&$'()$s'()2!0')&2'2$49::_<$(!%#$%&'%$%!$!?#".!3#$%&#$0"!6-#3$!,$'$1+(c-#$	6##($+)#(%+*#)$'()$3#'1/"#)=$s&'"%#1&$'()$s'()2!0')&2'2$49::_<$(!%#$%&'%$%!$!?#".!3#$%&#$0"!6-#3$!,$'$1+(c-#$	NUM
abr-11	128	60	undifferentiated	undifferentiate	VERB
abr-11	128	61	total	total	NOUN
abr-11	128	62	for	for	ADP
abr-11	128	63	intellectual	intellectual	ADJ
abr-11	128	64	capital	capital	NOUN
abr-11	128	65	,	,	PUNCT
abr-11	128	66	some	some	PRON
abr-11	128	67	of	of	ADP
abr-11	128	68	these	these	DET
abr-11	128	69	models	model	NOUN
abr-11	128	70	involve	involve	VERB
abr-11	128	71	a	a	DET
abr-11	128	72	stage	stage	NOUN
abr-11	128	73	2	2	NUM
abr-11	128	74	disaggregation	disaggregation	NOUN
abr-11	128	75	of	of	ADP
abr-11	128	76	total	total	ADJ
abr-11	128	77	intellectual	intellectual	ADJ
abr-11	128	78	.'0+%'-$+(%!$?'"+!/1$1/6fc"!/0+(c1$4#=c=$&/3'($.'0+%'-8$1%"/.%/"'-$.'0+%'-8$./1%!3#"$.'0+%'-8$#%.<=$	.'0+%'-$+(%!$?'"+!/1$1/6fc"!/0+(c1$4#=c=$&/3'($.'0+%'-8$1%"/.%/"'-$.'0+%'-8$./1%!3#"$.'0+%'-8$#%.<=$	PUNCT
abr-11	129	1	better	well	ADV
abr-11	129	2	known	know	VERB
abr-11	129	3	examples	example	NOUN
abr-11	129	4	of	of	ADP
abr-11	129	5	market	market	NOUN
abr-11	129	6	capitalization	capitalization	NOUN
abr-11	129	7	models	model	NOUN
abr-11	129	8	include	include	VERB
abr-11	129	9	sveiby	sveiby	PROPN
abr-11	129	10	’s	’s	PART
abr-11	129	11	invisible	invisible	ADJ
abr-11	129	12	balance	balance	NOUN
abr-11	129	13	sheet	sheet	NOUN
abr-11	129	14	,	,	PUNCT
abr-11	129	15	the	the	DET
abr-11	129	16	investor	investor	NOUN
abr-11	129	17	511+c(#)$	511+c(#)$	NUM
abr-11	129	18	'	'	NOUN
abr-11	129	19	"	"	PUNCT
abr-11	129	20	7#%$	7#%$	NUM
abr-11	129	21	g'-/#$	g'-/#$	VERB
abr-11	129	22	4w	4w	NUM
abr-11	129	23	g5<8	g5<8	NOUN
abr-11	129	24	$	$	SYM
abr-11	129	25	'	'	PUNCT
abr-11	129	26	(	(	PUNCT
abr-11	129	27	)	)	PUNCT
abr-11	129	28	$	$	SYM
abr-11	129	29	z!6+(e1	z!6+(e1	NUM
abr-11	129	30	$	$	NUM
abr-11	129	31	]	]	PUNCT
abr-11	129	32	h^$	h^$	X
abr-11	129	33	4v"!113'(8	4v"!113'(8	NOUN
abr-11	129	34	$	$	SYM
abr-11	129	35	9::op$	9::op$	NUM
abr-11	129	36	s!(%+18	s!(%+18	NOUN
abr-11	129	37	$	$	SYM
abr-11	129	38	9::ip$	9::ip$	NUM
abr-11	129	39	t#%%2	t#%%2	PRON
abr-11	129	40	$	$	SYM
abr-11	129	41	'	'	PUNCT
abr-11	129	42	(	(	PUNCT
abr-11	129	43	)	)	PUNCT
abr-11	129	44	$	$	SYM
abr-11	129	45	v/%&"+#8	v/%&"+#8	ADJ
abr-11	129	46	$	$	SYM
abr-11	129	47	9:::<=$$	9:::<=$$	NOUN
abr-11	129	48	protagonists	protagonist	NOUN
abr-11	129	49	of	of	ADP
abr-11	129	50	market	market	NOUN
abr-11	129	51	capitalization	capitalization	NOUN
abr-11	129	52	models	model	NOUN
abr-11	129	53	justify	justify	VERB
abr-11	129	54	them	they	PRON
abr-11	129	55	on	on	ADP
abr-11	129	56	the	the	DET
abr-11	129	57	basis	basis	NOUN
abr-11	129	58	that	that	SCONJ
abr-11	129	59	they	they	PRON
abr-11	129	60	provide	provide	VERB
abr-11	129	61	investors	investor	NOUN
abr-11	129	62	information	information	NOUN
abr-11	129	63	more	more	ADV
abr-11	129	64	/1#,/-$,!"$'11#11+(c$%!%'-$*"3$?'-/#$%&'($)!$0"#1#(%$)'2$6'-'(.#$1&##%1$4v"!113'(8$9::o<=$$	/1#,/-$,!"$'11#11+(c$%!%'-$*"3$?'-/#$%&'($)!$0"#1#(%$)'2$6'-'(.#$1&##%1$4v"!113'(8$9::o<=$$	PUNCT
abr-11	129	65	a"!3$'$3#'1/"#3#(%$0#"10#.%+?#$3'"7#%$.'0+%'-+d'%+!($3!)#-1$'00#'"$%!$6#$+(1/,*.+#(%-2$"#-+'6-#$%!$&'?#$)#.+1+!(f	a"!3$'$3#'1/"#3#(%$0#"10#.%+?#$3'"7#%$.'0+%'-+d'%+!($3!)#-1$'00#'"$%!$6#$+(1/,*.+#(%-2$"#-+'6-#$%!$&'?#$)#.+1+!(f	NOUN
abr-11	129	66	utility	utility	NOUN
abr-11	129	67	.	.	PUNCT
abr-11	130	1	values	value	NOUN
abr-11	130	2	assigned	assign	VERB
abr-11	130	3	to	to	ADP
abr-11	130	4	total	total	ADJ
abr-11	130	5	intellectual	intellectual	ADJ
abr-11	130	6	assets	asset	NOUN
abr-11	130	7	under	under	ADP
abr-11	130	8	this	this	DET
abr-11	130	9	approach	approach	NOUN
abr-11	130	10	would	would	AUX
abr-11	130	11	be	be	AUX
abr-11	130	12	unstable	unstable	ADJ
abr-11	130	13	and	and	CCONJ
abr-11	130	14	would	would	AUX
abr-11	130	15	change	change	VERB
abr-11	130	16	over	over	ADP
abr-11	130	17	time	time	NOUN
abr-11	130	18	in	in	ADP
abr-11	130	19	ways	way	NOUN
abr-11	130	20	suggesting	suggest	VERB
abr-11	130	21	the	the	DET
abr-11	130	22	measures	measure	NOUN
abr-11	130	23	themselves	themselves	PRON
abr-11	130	24	have	have	VERB
abr-11	130	25	little	little	ADJ
abr-11	130	26	representational	representational	ADJ
abr-11	130	27	faithfulness	faithfulness	NOUN
abr-11	130	28	.	.	PUNCT
abr-11	131	1	the	the	DET
abr-11	131	2	measured	measure	VERB
abr-11	131	3	amount	amount	NOUN
abr-11	131	4	!	!	PUNCT
abr-11	131	5	,	,	PUNCT
abr-11	131	6	$	$	SYM
abr-11	131	7	+	+	NOUN
abr-11	131	8	(	(	PUNCT
abr-11	131	9	%	%	NOUN
abr-11	131	10	#	#	SYM
abr-11	131	11	--#.%/'-$'11#%1$@!/-)$.&'(c#$'1$.!30'(2$1%!.7$0"+.#1$x/.%/'%#=$u'2f%!f)'2$.&'(c#1	--#.%/'-$'11#%1$@!/-)$.&'(c#$'1$.!30'(2$1%!.7$0"+.#1$x/.%/'%#=$u'2f%!f)'2$.&'(c#1	PRON
abr-11	131	12	$	$	SYM
abr-11	131	13	+	+	NOUN
abr-11	131	14	(	(	PUNCT
abr-11	131	15	$	$	SYM
abr-11	131	16	1%!.7$0"+.#1$@!/-)$	1%!.7$0"+.#1$@!/-)$	NUM
abr-11	131	17	likely	likely	ADV
abr-11	131	18	bear	bear	VERB
abr-11	131	19	little	little	ADJ
abr-11	131	20	relationship	relationship	NOUN
abr-11	131	21	to	to	ADP
abr-11	131	22	actual	actual	ADJ
abr-11	131	23	new	new	ADJ
abr-11	131	24	investments	investment	NOUN
abr-11	131	25	made	make	VERB
abr-11	131	26	in	in	ADP
abr-11	131	27	intellectual	intellectual	ADJ
abr-11	131	28	assets	asset	NOUN
abr-11	131	29	(	(	PUNCT
abr-11	131	30	or	or	CCONJ
abr-11	131	31	the	the	DET
abr-11	131	32	expiration	expiration	NOUN
abr-11	131	33	of	of	ADP
abr-11	131	34	intellectual	intellectual	ADJ
abr-11	131	35	'	'	NUM
abr-11	131	36	11#%1<=$51$1%!.7$0"+.#1$"+1#8$1!$%!!$@!/-)$%&#$3#'1/"#)$?'-/#$!,$+(%#--#.%/'-$'11#%1$#?#($+,$%&#"#$&'?#$6##($(!$(#@$	11#%1<=$51$1%!.7$0"+.#1$"+1#8$1!$%!!$@!/-)$%&#$3#'1/"#)$?'-/#$!,$+(%#--#.%/'-$'11#%1$#?#($+,$%&#"#$&'?#$6##($(!$(#@$	NUM
abr-11	131	37	investments	investment	NOUN
abr-11	131	38	made	make	VERB
abr-11	131	39	in	in	ADP
abr-11	131	40	knowledge	knowledge	NOUN
abr-11	131	41	assets	asset	NOUN
abr-11	131	42	.	.	PUNCT
abr-11	132	1	if	if	SCONJ
abr-11	132	2	stock	stock	NOUN
abr-11	132	3	prices	price	NOUN
abr-11	132	4	fall	fall	VERB
abr-11	132	5	,	,	PUNCT
abr-11	132	6	computed	compute	VERB
abr-11	132	7	amounts	amount	NOUN
abr-11	132	8	of	of	ADP
abr-11	132	9	intellectual	intellectual	ADJ
abr-11	132	10	capital	capital	NOUN
abr-11	132	11	would	would	AUX
abr-11	132	12	decline	decline	VERB
abr-11	132	13	4!"$0!11	4!"$0!11	NUM
abr-11	132	14	+	+	ADJ
abr-11	132	15	6	6	NUM
abr-11	132	16	-	-	PUNCT
abr-11	132	17	2$c!$(#c'%+?#<$+($10+%#$!,$%&#$,'.%$%&#"#$3'2$&'?#$6##($1+c(+*.'(%$(#@$+(?#1%3#(%1$3')#$+($7(!@-#)c#$	2$c!$(#c'%+?#<$+($10+%#$!,$%&#$,'.%$%&#"#$3'2$&'?#$6##($1+c(+*.'(%$(#@$+(?#1%3#(%1$3')#$+($7(!@-#)c#$	NUM
abr-11	132	18	'	'	NOUN
abr-11	132	19	11#%1=$z&#1#$x/.%/'%+!(1$@!/-)$(!%$6#$13'--$+($0"!0!"%+!('%#$%#"31$'()$+($1!3#$2#'"1$@!/-)$#b.##)$9::i$%!$q::i$	11#%1=$z&#1#$x/.%/'%+!(1$@!/-)$(!%$6#$13'--$+($0"!0!"%+!('%#$%#"31$'()$+($1!3#$2#'"1$@!/-)$#b.##)$9::i$%!$q::i$	NUM
abr-11	132	20	of	of	ADP
abr-11	132	21	beginning	beginning	NOUN
abr-11	132	22	of	of	ADP
abr-11	132	23	year	year	NOUN
abr-11	132	24	values	value	NOUN
abr-11	132	25	.	.	PUNCT
abr-11	133	1	precisely	precisely	ADV
abr-11	133	2	what	what	PRON
abr-11	133	3	market	market	NOUN
abr-11	133	4	capitalization	capitalization	NOUN
abr-11	133	5	models	model	NOUN
abr-11	133	6	are	be	AUX
abr-11	133	7	measuring	measure	VERB
abr-11	133	8	is	be	AUX
abr-11	133	9	unclear	unclear	ADJ
abr-11	133	10	relative	relative	ADJ
abr-11	133	11	to	to	ADP
abr-11	133	12	the	the	DET
abr-11	133	13	10#.+*.$+%#31$!,$+(%#--#.%/'-$.'0+%'-$0/"0!"%#)-2$6#+(c$?'-/#)8$'()$@!/-)$6#&'?#$!?#"$%+3#$+($@'21$+(.!(1	10#.+*.$+%#31$!,$+(%#--#.%/'-$.'0+%'-$0/"0!"%#)-2$6#+(c$?'-/#)8$'()$@!/-)$6#&'?#$!?#"$%+3#$+($@'21$+(.!(1	NUM
abr-11	133	14	+	+	SYM
abr-11	133	15	1%#(%$@+%&$	1%#(%$@+%&$	NUM
abr-11	133	16	underlying	underlying	ADJ
abr-11	133	17	inputs	input	NOUN
abr-11	133	18	and	and	CCONJ
abr-11	133	19	expirations	expiration	NOUN
abr-11	133	20	.	.	PUNCT
abr-11	134	1	this	this	PRON
abr-11	134	2	suggests	suggest	VERB
abr-11	134	3	to	to	ADP
abr-11	134	4	accountants	accountant	NOUN
abr-11	134	5	lack	lack	NOUN
abr-11	134	6	of	of	ADP
abr-11	134	7	representational	representational	ADJ
abr-11	134	8	faithfulness	faithfulness	NOUN
abr-11	134	9	.	.	PUNCT
abr-11	135	1	5))+%+!('--28$@#$(!%#$'1$&'?#$n#(7+(1$'()$f0%!($49::i<8$%&'%$3'"7#%$.'0+%'-+d'%+!($3!)#-1$'"#$.+"./-'"$+($%#"31	5))+%+!('--28$@#$(!%#$'1$&'?#$n#(7+(1$'()$f0%!($49::i<8$%&'%$3'"7#%$.'0+%'-+d'%+!($3!)#-1$'"#$.+"./-'"$+($%#"31	NOUN
abr-11	135	2	$	$	X
abr-11	135	3	!	!	PUNCT
abr-11	135	4	,	,	PUNCT
abr-11	135	5	$	$	SYM
abr-11	135	6	/()#"-2+(c$-!c+.$`/1%+,2+(c$%&#+"$/1#=$	/()#"-2+(c$-!c+.$`/1%+,2+(c$%&#+"$/1#=$	NOUN
abr-11	135	7	'	'	PUNCT
abr-11	135	8	"	"	PUNCT
abr-11	135	9	7#%$.'0+%'-+d'%+!($3!)#-1$%20+.'--2$'"#$`/1%+*#)$'1$/1#,/-$,!"$0"!?+)+(c$	7#%$.'0+%'-+d'%+!($3!)#-1$%20+.'--2$'"#$`/1%+*#)$'1$/1#,/-$,!"$0"!?+)+(c$	NOUN
abr-11	135	10	+	+	PROPN
abr-11	135	11	(	(	PUNCT
abr-11	135	12	?	?	PUNCT
abr-11	135	13	#	#	SYM
abr-11	135	14	1%!"1$6#%%#"$6'-'(.#$1&##%$3#'1/"#1$!,$%!%'-$*"3$@!"%&=$z&#$3!)#-1$%&#($)#*(#$/("#.!")#)$+(%#--#.%/'-$'11#%1$'1	1%!"1$6#%%#"$6'-'(.#$1&##%$3#'1/"#1$!,$%!%'-$*"3$@!"%&=$z&#$3!)#-1$%&#($)#*(#$/("#.!")#)$+(%#--#.%/'-$'11#%1$'1	NUM
abr-11	135	15	$	$	NUM
abr-11	135	16	%	%	NOUN
abr-11	135	17	&	&	CCONJ
abr-11	135	18	#	#	SYM
abr-11	135	19	$	$	NUM
abr-11	135	20	)	)	PUNCT
abr-11	135	21	+	+	ADJ
abr-11	135	22	,	,	PUNCT
abr-11	135	23	,	,	PUNCT
abr-11	135	24	#	#	NOUN
abr-11	135	25	"	"	PUNCT
abr-11	135	26	#	#	SYM
abr-11	135	27	(	(	PUNCT
abr-11	135	28	.#$6#%@##($"#0!"%#)$6'-'(.#$1&##%$(#%$'11#%1$'()$'cc"#c'%#$1%!.7$0"+.#$4%!%'-$*"3$@!"%&<$+($!")#"$%!$6#%%#"$	.#$6#%@##($"#0!"%#)$6'-'(.#$1&##%$(#%$'11#%1$'()$'cc"#c'%#$1%!.7$0"+.#$4%!%'-$*"3$@!"%&<$+($!")#"$%!$6#%%#"$	PROPN
abr-11	135	29	0"#)+.%$%&#$%!%'-$*"3$@!"%&=$z&#$)#*(+%+!($'11/3#1$7(!@-#)c#$!,$%&'%$@&+.&$+%$+1$/1#)$%!$0"#)+.%=$$	0"#)+.%$%&#$%!%'-$*"3$@!"%&=$z&#$)#*(+%+!($'11/3#1$7(!@-#)c#$!,$%&'%$@&+.&$+%$+1$/1#)$%!$0"#)+.%=$$	PROPN
abr-11	135	30	we	we	PRON
abr-11	135	31	also	also	ADV
abr-11	135	32	note	note	VERB
abr-11	135	33	that	that	SCONJ
abr-11	135	34	the	the	DET
abr-11	135	35	decision	decision	NOUN
abr-11	135	36	utility	utility	NOUN
abr-11	135	37	of	of	ADP
abr-11	135	38	an	an	DET
abr-11	135	39	extremely	extremely	ADV
abr-11	135	40	large	large	ADJ
abr-11	135	41	undifferentiated	undifferentiated	ADJ
abr-11	135	42	total	total	NOUN
abr-11	135	43	called	call	VERB
abr-11	135	44	intellectual	intellectual	ADJ
abr-11	135	45	capital	capital	NOUN
abr-11	135	46	3#'1/"#)$+($%&+1$@'2$+1$&+c&-2$d/#1%+!('6-#=$>!$)#1."+0%+?#$+(1+c&%$+(%!$%&#$10#.+*.$+%#31$0/"0!"%#)-2$6#+(c$3#'1/"#)$	3#'1/"#)$+($%&+1$@'2$+1$&+c&-2$d/#1%+!('6-#=$>!$)#1."+0%+?#$+(1+c&%$+(%!$%&#$10#.+*.$+%#31$0/"0!"%#)-2$6#+(c$3#'1/"#)$	NUM
abr-11	135	47	is	be	AUX
abr-11	135	48	gained	gain	VERB
abr-11	135	49	.	.	PUNCT
abr-11	136	1	the	the	DET
abr-11	136	2	undifferentiated	undifferentiated	ADJ
abr-11	136	3	total	total	NOUN
abr-11	136	4	would	would	AUX
abr-11	136	5	be	be	AUX
abr-11	136	6	a	a	DET
abr-11	136	7	‘	'	PUNCT
abr-11	136	8	black	black	ADJ
abr-11	136	9	box	box	NOUN
abr-11	136	10	’	'	PUNCT
abr-11	136	11	to	to	ADP
abr-11	136	12	users	user	NOUN
abr-11	136	13	much	much	ADV
abr-11	136	14	in	in	ADP
abr-11	136	15	the	the	DET
abr-11	136	16	same	same	ADJ
abr-11	136	17	way	way	NOUN
abr-11	136	18	that	that	PRON
abr-11	136	19	purchased	purchase	VERB
abr-11	136	20	goodwill	goodwill	NOUN
abr-11	136	21	+1$(!@8$%&#$)+,,#"#(.#$6#+(c$%&'%$%&#$?'-/#$@!/-)$x/.%/'%#$@+)#-2$'1$1%!.7$0"+.#1$.&'(c#)=$$	+1$(!@8$%&#$)+,,#"#(.#$6#+(c$%&'%$%&#$?'-/#$@!/-)$x/.%/'%#$@+)#-2$'1$1%!.7$0"+.#1$.&'(c#)=$$	ADP
abr-11	136	22	a+('--2$@#$(!%#$3'"7#%$.'0+%'-+d'%+!($3!)#-1$'"#$6'1#)$!($%&#$'11/30%+!($4+(.!""#.%$+($!/"$?+#@<$%&'%$'$.!30-#%#$	a+('--2$@#$(!%#$3'"7#%$.'0+%'-+d'%+!($3!)#-1$'"#$6'1#)$!($%&#$'11/30%+!($4+(.!""#.%$+($!/"$?+#@<$%&'%$'$.!30-#%#$	NOUN
abr-11	136	23	-+1%$!,$6'-'(.#$1&##%$'11#%1$1&!/-)$#d/'%#$@+%&$%!%'-$*"3$?'-/#=$a+('(.#$%&#!"2$&'1$-!(c$0!1+%#)$%&'%$*"3$?'-/#$+1$(!%$	-+1%$!,$6'-'(.#$1&##%$'11#%1$1&!/-)$#d/'%#$@+%&$%!%'-$*"3$?'-/#=$a+('(.#$%&#!"2$&'1$-!(c$0!1+%#)$%&'%$*"3$?'-/#$+1$(!%$	NUM
abr-11	136	24	'	'	PUNCT
abr-11	136	25	$	$	ADP
abr-11	136	26	,	,	PUNCT
abr-11	136	27	/(.%+!($!,$1/33#)$/(#b0+"#)$+(0/%1$4'11#%1<8$"'%&#"$+1$'$,/(.%+!($!,$#b0#.%#)$,/%/"#$)+1.!/(%#)$(#%$.'1&$+(x!@1	/(.%+!($!,$1/33#)$/(#b0+"#)$+(0/%1$4'11#%1<8$"'%&#"$+1$'$,/(.%+!($!,$#b0#.%#)$,/%/"#$)+1.!/(%#)$(#%$.'1&$+(x!@1	NOUN
abr-11	136	28	$	$	SYM
abr-11	136	29	4!/%0/%1<$4v+%3'(8$9::qp$	4!/%0/%1<$4v+%3'(8$9::qp$	NUM
abr-11	136	30	'	'	PUNCT
abr-11	136	31	+	+	ADJ
abr-11	136	32	(	(	PUNCT
abr-11	136	33	#	#	SYM
abr-11	136	34	18$s'"%!?8$a'+"*#-)8$j$a+"1%8$9::q<=$z&#$0!+(%$6#+(c$*"3$?'-/'%+!($'00"!'.&#1$,"!3	18$s'"%!?8$a'+"*#-)8$j$a+"1%8$9::q<=$z&#$0!+(%$6#+(c$*"3$?'-/'%+!($'00"!'.&#1$,"!3	NUM
abr-11	136	35	$	$	SYM
abr-11	136	36	the	the	DET
abr-11	136	37	summation	summation	NOUN
abr-11	136	38	of	of	ADP
abr-11	136	39	unexpired	unexpired	ADJ
abr-11	136	40	inputs	input	NOUN
abr-11	136	41	,	,	PUNCT
abr-11	136	42	no	no	ADV
abr-11	136	43	matter	matter	ADV
abr-11	136	44	how	how	SCONJ
abr-11	136	45	complete	complete	ADJ
abr-11	136	46	the	the	DET
abr-11	136	47	list	list	NOUN
abr-11	136	48	of	of	ADP
abr-11	136	49	inputs	input	NOUN
abr-11	136	50	,	,	PUNCT
abr-11	136	51	are	be	AUX
abr-11	136	52	theoretically	theoretically	ADV
abr-11	136	53	inappropriate	inappropriate	ADJ
abr-11	136	54	for	for	ADP
abr-11	136	55	#	#	SYM
abr-11	136	56	1%+3'%+(c$*"3$?'-/#$@&+.&$+1$'00"!0"+'%#-2$'$,/(.%+!($!,$)+1.!/(%#)$#b0#.%#)$,/%/"#$.'1&$x!@1=$51$'($#b'30-#8$+1	1%+3'%+(c$*"3$?'-/#$@&+.&$+1$'00"!0"+'%#-2$'$,/(.%+!($!,$)+1.!/(%#)$#b0#.%#)$,/%/"#$.'1&$x!@1=$51$'($#b'30-#8$+1	NUM
abr-11	136	57	$	$	SYM
abr-11	136	58	the	the	DET
abr-11	136	59	value	value	NOUN
abr-11	136	60	of	of	ADP
abr-11	136	61	a	a	DET
abr-11	136	62	$	$	SYM
abr-11	136	63	10	10	NUM
abr-11	136	64	million	million	NUM
abr-11	136	65	dollar	dollar	NOUN
abr-11	136	66	winning	win	VERB
abr-11	136	67	lottery	lottery	NOUN
abr-11	136	68	ticket	ticket	NOUN
abr-11	136	69	its	its	PRON
abr-11	136	70	unexpired	unexpired	ADJ
abr-11	136	71	input	input	NOUN
abr-11	136	72	cost	cost	NOUN
abr-11	136	73	,	,	PUNCT
abr-11	136	74	or	or	CCONJ
abr-11	136	75	would	would	AUX
abr-11	136	76	it	it	PRON
abr-11	136	77	be	be	AUX
abr-11	136	78	the	the	DET
abr-11	136	79	present	present	ADJ
abr-11	136	80	value	value	NOUN
abr-11	136	81	of	of	ADP
abr-11	136	82	+	+	PROPN
abr-11	136	83	%	%	ADJ
abr-11	136	84	1$#b0#.%#)$0'2!/%e$v+%3'($49::q<$(!%#1$%&#$%@!$3!1%$@+)#-2$'	1$#b0#.%#)$0'2!/%e$v+%3'($49::q<$(!%#1$%&#$%@!$3!1%$@+)#-2$'	NUM
abr-11	136	85	..	..	PUNCT
abr-11	136	86	#0%#)$*"3$?'-/'%+!($3!)#-1$+($*('(.#$4#=c=$%&#$	#0%#)$*"3$?'-/'%+!($3!)#-1$+($*('(.#$4#=c=$%&#$	NOUN
abr-11	136	87	v!")!($	v!")!($	VERB
abr-11	136	88	!	!	PUNCT
abr-11	136	89	)	)	PUNCT
abr-11	137	1	#	#	X
abr-11	137	2	-$'()$%&#$['0+%'-$511#%$t"+.+(c$4[5	-$'()$%&#$['0+%'-$511#%$t"+.+(c$4[5	NOUN
abr-11	137	3	t	t	NOUN
abr-11	137	4	<	<	X
abr-11	137	5	$	$	SYM
abr-11	137	6	3!)#-<$'"#$6!%&$6'1#)$!($)+1.!/(%#)$#b0#.%#)$,/%/"#$(#%$.'1&$	3!)#-<$'"#$6!%&$6'1#)$!($)+1.!/(%#)$#b0#.%#)$,/%/"#$(#%$.'1&$	NUM
abr-11	137	7	+	+	NOUN
abr-11	137	8	(	(	PUNCT
abr-11	137	9	x!@1$4')`/1%#)$,!"$"+17<$(!%$%&#$1/3$!,$/(#b0+"#)$+(0/%1=$$	x!@1$4')`/1%#)$,!"$"+17<$(!%$%&#$1/3$!,$/(#b0+"#)$+(0/%1=$$	PROPN
abr-11	137	10	thus	thus	ADV
abr-11	137	11	,	,	PUNCT
abr-11	137	12	while	while	SCONJ
abr-11	137	13	market	market	NOUN
abr-11	137	14	capitalization	capitalization	NOUN
abr-11	137	15	models	model	NOUN
abr-11	137	16	provide	provide	VERB
abr-11	137	17	an	an	DET
abr-11	137	18	easy	easy	ADJ
abr-11	137	19	computation	computation	NOUN
abr-11	137	20	for	for	ADP
abr-11	137	21	the	the	DET
abr-11	137	22	dollar	dollar	NOUN
abr-11	137	23	total	total	NOUN
abr-11	137	24	of	of	ADP
abr-11	137	25	unrecorded	unrecorded	ADJ
abr-11	137	26	intellectual	intellectual	ADJ
abr-11	137	27	assets	asset	NOUN
abr-11	137	28	,	,	PUNCT
abr-11	137	29	it	it	PRON
abr-11	137	30	is	be	AUX
abr-11	137	31	not	not	PART
abr-11	137	32	clear	clear	ADJ
abr-11	137	33	the	the	DET
abr-11	137	34	measure	measure	NOUN
abr-11	137	35	itself	itself	PRON
abr-11	137	36	represents	represent	VERB
abr-11	137	37	what	what	PRON
abr-11	137	38	is	be	AUX
abr-11	137	39	purportedly	purportedly	ADV
abr-11	137	40	being	be	AUX
abr-11	137	41	measured	measure	VERB
abr-11	137	42	,	,	PUNCT
abr-11	137	43	provides	provide	VERB
abr-11	137	44	no	no	DET
abr-11	137	45	'	'	NOUN
abr-11	137	46	)	)	PUNCT
abr-11	137	47	)	)	PUNCT
abr-11	138	1	+	+	PUNCT
abr-11	138	2	%	%	NOUN
abr-11	138	3	+	+	ADJ
abr-11	138	4	!	!	PUNCT
abr-11	138	5	(	(	PUNCT
abr-11	138	6	'	'	NUM
abr-11	138	7	-$+(,!"3'%+!($'6!/%$%!%'-$*"3$@!"%&$(!%$'-"#')2$'?'+-'6-#8$'()$@!/-)$6#$'$0!!"-2$/()#"1%!!)$/()+,,#"#(%+'%#)$	-$+(,!"3'%+!($'6!/%$%!%'-$*"3$@!"%&$(!%$'-"#')2$'?'+-'6-#8$'()$@!/-)$6#$'$0!!"-2$/()#"1%!!)$/()+,,#"#(%+'%#)$	NOUN
abr-11	138	8	total	total	NOUN
abr-11	138	9	that	that	PRON
abr-11	138	10	behaves	behave	VERB
abr-11	138	11	in	in	ADP
abr-11	138	12	counterintuitive	counterintuitive	ADJ
abr-11	138	13	ways	way	NOUN
abr-11	138	14	.	.	PUNCT
abr-11	139	1	the	the	DET
abr-11	139	2	degree	degree	NOUN
abr-11	139	3	of	of	ADP
abr-11	139	4	error	error	NOUN
abr-11	139	5	evident	evident	ADJ
abr-11	139	6	in	in	ADP
abr-11	139	7	this	this	DET
abr-11	139	8	measure	measure	NOUN
abr-11	139	9	would	would	AUX
abr-11	139	10	be	be	AUX
abr-11	139	11	large	large	ADJ
abr-11	139	12	relative	relative	ADJ
abr-11	139	13	to	to	ADP
abr-11	139	14	its	its	PRON
abr-11	139	15	+	+	NOUN
abr-11	139	16	(	(	PUNCT
abr-11	139	17	,	,	PUNCT
abr-11	139	18	!	!	PUNCT
abr-11	140	1	"	"	PUNCT
abr-11	140	2	3'%+!($.!(%#(%$4+,$'(2$+(,!"3'%+!($.!(%#(%$#b+1%1<=$$	3'%+!($.!(%#(%$4+,$'(2$+(,!"3'%+!($.!(%#(%$#b+1%1<=$$	NOUN
abr-11	140	3	the	the	DET
abr-11	140	4	second	second	NOUN
abr-11	140	5	of	of	ADP
abr-11	140	6	the	the	DET
abr-11	140	7	three	three	NUM
abr-11	140	8	measurement	measurement	NOUN
abr-11	140	9	models	model	NOUN
abr-11	140	10	proposed	propose	VERB
abr-11	140	11	in	in	ADP
abr-11	140	12	intellectual	intellectual	ADJ
abr-11	140	13	capital	capital	NOUN
abr-11	140	14	literature	literature	PROPN
abr-11	140	15	is	be	AUX
abr-11	140	16	referred	refer	VERB
abr-11	140	17	to	to	ADP
abr-11	140	18	as	as	ADP
abr-11	140	19	the	the	DET
abr-11	140	20	return	return	NOUN
abr-11	140	21	on	on	ADP
abr-11	140	22	assets	asset	NOUN
abr-11	140	23	model	model	NOUN
abr-11	140	24	.	.	PUNCT
abr-11	141	1	this	this	DET
abr-11	141	2	model	model	NOUN
abr-11	141	3	compares	compare	VERB
abr-11	141	4	an	an	DET
abr-11	141	5	individual	individual	ADJ
abr-11	141	6	company	company	NOUN
abr-11	141	7	’s	’s	PART
abr-11	141	8	return	return	NOUN
abr-11	141	9	on	on	ADP
abr-11	141	10	assets	asset	NOUN
abr-11	141	11	ratios	ratio	NOUN
abr-11	141	12	to	to	ADP
abr-11	141	13	some	some	DET
abr-11	141	14	benchmark	benchmark	NOUN
abr-11	141	15	return	return	NOUN
abr-11	141	16	on	on	ADP
abr-11	141	17	assets	asset	NOUN
abr-11	141	18	,	,	PUNCT
abr-11	141	19	usually	usually	ADV
abr-11	141	20	an	an	DET
abr-11	141	21	industry	industry	NOUN
abr-11	141	22	average	average	NOUN
abr-11	141	23	.	.	PUNCT
abr-11	142	1	total	total	ADJ
abr-11	142	2	unrecorded	unrecorded	ADJ
abr-11	142	3	intellectual	intellectual	ADJ
abr-11	142	4	assets	asset	NOUN
abr-11	142	5	are	be	AUX
abr-11	142	6	then	then	ADV
abr-11	142	7	inferred	infer	VERB
abr-11	142	8	through	through	ADP
abr-11	142	9	reference	reference	NOUN
abr-11	142	10	to	to	ADP
abr-11	142	11	excess	excess	ADJ
abr-11	142	12	return	return	NOUN
abr-11	142	13	on	on	ADP
abr-11	142	14	assets	asset	NOUN
abr-11	142	15	,	,	PUNCT
abr-11	142	16	presumed	presume	VERB
abr-11	142	17	to	to	PART
abr-11	142	18	exist	exist	VERB
abr-11	142	19	only	only	ADV
abr-11	142	20	because	because	SCONJ
abr-11	142	21	unreported	unreported	ADJ
abr-11	142	22	intellectual	intellectual	ADJ
abr-11	142	23	assets	asset	NOUN
abr-11	142	24	are	be	AUX
abr-11	142	25	excluded	exclude	VERB
abr-11	142	26	from	from	ADP
abr-11	142	27	the	the	DET
abr-11	142	28	company	company	NOUN
abr-11	142	29	’s	’s	PART
abr-11	142	30	)	)	PUNCT
abr-11	142	31	#	#	NOUN
abr-11	142	32	(	(	PUNCT
abr-11	142	33	!	!	PUNCT
abr-11	143	1	3+('%!"$	3+('%!"$	NOUN
abr-11	143	2	4+=#=$	4+=#=$	NUM
abr-11	143	3	%	%	INTJ
abr-11	143	4	!	!	PUNCT
abr-11	144	1	%	%	INTJ
abr-11	145	1	'	'	PUNCT
abr-11	145	2	-$'11#%1<=$s#%%#"$7(!@($"#%/"($!($'11#%1$3!)#-1	-$'11#%1<=$s#%%#"$7(!@($"#%/"($!($'11#%1$3!)#-1	PRON
abr-11	145	3	$	$	NOUN
abr-11	145	4	,	,	PUNCT
abr-11	145	5	!	!	PUNCT
abr-11	146	1	"	"	PUNCT
abr-11	147	1	$	$	SYM
abr-11	147	2	#	#	SYM
abr-11	147	3	1%+3'%+(c$	1%+3'%+(c$	NUM
abr-11	147	4	%	%	NOUN
abr-11	147	5	!	!	PUNCT
abr-11	147	6	%	%	NOUN
abr-11	147	7	'	'	PUNCT
abr-11	147	8	-$/("#.!")#)$	-$/("#.!")#)$	VERB
abr-11	147	9	+	+	NOUN
abr-11	147	10	(	(	PUNCT
abr-11	147	11	%	%	INTJ
abr-11	147	12	#	#	SYM
abr-11	147	13	--#.%/'-$	--#.%/'-$	NOUN
abr-11	147	14	'	'	NOUN
abr-11	147	15	11#%1$+(.-/)#$h%#@'"%e1$l.!(!3+.$g'-/#$5))#)$3!)#-$4lg5<8$%&#$a/3'($y#1!/".#$[!1%+(c$3!)#-$4ay[5<8$'()$%&#$	11#%1$+(.-/)#$h%#@'"%e1$l.!(!3+.$g'-/#$5))#)$3!)#-$4lg5<8$%&#$a/3'($y#1!/".#$[!1%+(c$3!)#-$4ay[5<8$'()$%&#$	NUM
abr-11	147	16	c(!@-#)c#$['0+%'-$l'"(+(c1$3!)#-$4v"!113'(8$9::op$t#%%2$'()$v/%&"+#8$9:::<=$$	c(!@-#)c#$['0+%'-$l'"(+(c1$3!)#-$4v"!113'(8$9::op$t#%%2$'()$v/%&"+#8$9:::<=$$	NOUN
abr-11	147	17	though	though	SCONJ
abr-11	147	18	return	return	VERB
abr-11	147	19	on	on	ADP
abr-11	147	20	assets	asset	NOUN
abr-11	147	21	models	model	NOUN
abr-11	148	1	also	also	ADV
abr-11	148	2	provide	provide	VERB
abr-11	148	3	an	an	DET
abr-11	148	4	easily	easily	ADV
abr-11	148	5	calculable	calculable	ADJ
abr-11	148	6	dollar	dollar	NOUN
abr-11	148	7	estimate	estimate	NOUN
abr-11	148	8	for	for	ADP
abr-11	148	9	unrecorded	unrecorded	ADJ
abr-11	148	10	intellectual	intellectual	ADJ
abr-11	148	11	assets	asset	NOUN
abr-11	148	12	,	,	PUNCT
abr-11	148	13	they	they	PRON
abr-11	148	14	have	have	VERB
abr-11	148	15	many	many	ADJ
abr-11	148	16	of	of	ADP
abr-11	148	17	the	the	DET
abr-11	148	18	same	same	ADJ
abr-11	148	19	inherent	inherent	ADJ
abr-11	148	20	measurement	measurement	NOUN
abr-11	148	21	shortcomings	shortcoming	NOUN
abr-11	148	22	of	of	ADP
abr-11	148	23	the	the	DET
abr-11	148	24	market	market	NOUN
abr-11	148	25	capitalization	capitalization	NOUN
abr-11	148	26	models	model	NOUN
abr-11	148	27	(	(	PUNCT
abr-11	148	28	i.e.	i.e.	X
abr-11	148	29	-'.7$!,$	-'.7$!,$	ADJ
abr-11	148	30	"	"	PUNCT
abr-11	148	31	#	#	SYM
abr-11	148	32	0"#1#(%'%+!('-$	0"#1#(%'%+!('-$	NOUN
abr-11	148	33	,	,	PUNCT
abr-11	148	34	'	'	PUNCT
abr-11	148	35	+	+	NOUN
abr-11	148	36	%	%	NOUN
abr-11	148	37	&	&	CCONJ
abr-11	148	38	,	,	PUNCT
abr-11	148	39	/-(#11	/-(#11	PROPN
abr-11	148	40	$	$	SYM
abr-11	148	41	+	+	NOUN
abr-11	148	42	(	(	PUNCT
abr-11	148	43	.-/)+(c$	.-/)+(c$	PUNCT
abr-11	149	1	+	+	ADJ
abr-11	149	2	"	"	PUNCT
abr-11	149	3	"	"	PUNCT
abr-11	149	4	'	'	PUNCT
abr-11	149	5	%	%	INTJ
abr-11	149	6	+	+	ADJ
abr-11	149	7	!	!	PUNCT
abr-11	149	8	(	(	PUNCT
abr-11	149	9	'	'	PUNCT
abr-11	149	10	-$6#&'?+!"$!?#"$	-$6#&'?+!"$!?#"$	NUM
abr-11	149	11	%	%	NOUN
abr-11	149	12	+3#$'()$!0'd/#(#11<$0-/1$!%&#"1$'1$@#--=	+3#$'()$!0'd/#(#11<$0-/1$!%&#"1$'1$@#--=	NOUN
abr-11	149	13	as	as	ADP
abr-11	149	14	with	with	ADP
abr-11	149	15	market	market	NOUN
abr-11	149	16	capitalization	capitalization	NOUN
abr-11	149	17	models	model	NOUN
abr-11	149	18	an	an	DET
abr-11	149	19	undifferentiated	undifferentiated	ADJ
abr-11	149	20	total	total	NOUN
abr-11	149	21	value	value	NOUN
abr-11	149	22	results	result	NOUN
abr-11	149	23	from	from	ADP
abr-11	149	24	this	this	DET
abr-11	149	25	approach	approach	NOUN
abr-11	149	26	that	that	PRON
abr-11	149	27	behaves	behave	VERB
abr-11	149	28	in	in	ADP
abr-11	149	29	unstable	unstable	ADJ
abr-11	149	30	and	and	CCONJ
abr-11	149	31	unpredictable	unpredictable	ADJ
abr-11	149	32	ways	way	NOUN
abr-11	149	33	.	.	PUNCT
abr-11	150	1	additional	additional	ADJ
abr-11	150	2	shortcomings	shortcoming	NOUN
abr-11	150	3	of	of	ADP
abr-11	150	4	return	return	NOUN
abr-11	150	5	on	on	ADP
abr-11	150	6	assets	asset	NOUN
abr-11	150	7	models	model	NOUN
abr-11	150	8	are	be	AUX
abr-11	150	9	apparent	apparent	ADJ
abr-11	150	10	.	.	PUNCT
abr-11	151	1	presently	presently	ADV
abr-11	151	2	there	there	PRON
abr-11	151	3	is	be	VERB
abr-11	151	4	no	no	DET
abr-11	151	5	theoretical	theoretical	ADJ
abr-11	151	6	basis	basis	NOUN
abr-11	151	7	for	for	ADP
abr-11	151	8	justifying	justify	VERB
abr-11	151	9	how	how	SCONJ
abr-11	151	10	the	the	DET
abr-11	151	11	benchmark	benchmark	NOUN
abr-11	151	12	ratio	ratio	NOUN
abr-11	151	13	would	would	AUX
abr-11	151	14	be	be	AUX
abr-11	151	15	established	establish	VERB
abr-11	151	16	for	for	ADP
abr-11	151	17	purposes	purpose	NOUN
abr-11	151	18	of	of	ADP
abr-11	151	19	comparison	comparison	NOUN
abr-11	151	20	2010	2010	NUM
abr-11	151	21	,	,	PUNCT
abr-11	151	22	vol	vol	NOUN
abr-11	151	23	.	.	PROPN
abr-11	152	1	1	1	NUM
abr-11	152	2	,	,	PUNCT
abr-11	152	3	no	no	INTJ
abr-11	152	4	.	.	NOUN
abr-11	152	5	1	1	NUM
abr-11	152	6	,	,	PUNCT
abr-11	152	7	36	36	NUM
abr-11	152	8	-	-	SYM
abr-11	152	9	44	44	NUM
abr-11	152	10	morgan	morgan	NOUN
abr-11	152	11	,	,	PUNCT
abr-11	152	12	ihrke	ihrke	NOUN
abr-11	152	13	and	and	CCONJ
abr-11	152	14	hurley	hurley	PROPN
abr-11	152	15	41	41	NUM
abr-11	152	16	advances	advance	NOUN
abr-11	152	17	in	in	ADP
abr-11	152	18	business	business	NOUN
abr-11	152	19	research	research	NOUN
abr-11	152	20	4v"!113'(8$9::o<=$m&'%$	4v"!113'(8$9::o<=$m&'%$	NUM
abr-11	152	21	,	,	PUNCT
abr-11	152	22	'	'	PUNCT
abr-11	152	23	.%!"1	.%!"1	ADP
abr-11	152	24	$	$	SYM
abr-11	152	25	1&!/-)$	1&!/-)$	NUM
abr-11	153	1	+	+	NOUN
abr-11	153	2	(	(	PUNCT
abr-11	153	3	$	$	PROPN
abr-11	153	4	,	,	PUNCT
abr-11	153	5	'	'	PUNCT
abr-11	153	6	.%$6#$/1#)$	.%$6#$/1#)$	NUM
abr-11	153	7	%	%	INTJ
abr-11	153	8	!	!	PUNCT
abr-11	154	1	$	$	SYM
abr-11	154	2	1#-#.%$	1#-#.%$	NUM
abr-11	154	3	.!30'(+#1	.!30'(+#1	NOUN
abr-11	154	4	$	$	PRON
abr-11	154	5	,	,	PUNCT
abr-11	154	6	!	!	PUNCT
abr-11	154	7	"	"	PUNCT
abr-11	155	1	$	$	X
abr-11	155	2	+	+	NOUN
abr-11	155	3	(	(	PUNCT
abr-11	155	4	.-/1+!($	.-/1+!($	PUNCT
abr-11	156	1	+	+	ADJ
abr-11	156	2	(	(	PUNCT
abr-11	156	3	$	$	SYM
abr-11	156	4	%	%	NOUN
abr-11	156	5	&	&	CCONJ
abr-11	156	6	#	#	SYM
abr-11	156	7	$	$	SYM
abr-11	156	8	6#(.&3'"7	6#(.&3'"7	NUM
abr-11	156	9	$	$	SYM
abr-11	156	10	4#=c=$	4#=c=$	NOUN
abr-11	156	11	+	+	NOUN
abr-11	156	12	(	(	PUNCT
abr-11	156	13	)	)	PUNCT
abr-11	156	14	/1%"28	/1%"28	PROPN
abr-11	156	15	$	$	SYM
abr-11	156	16	1#.%!"8	1#.%!"8	NUM
abr-11	156	17	$	$	SYM
abr-11	156	18	1+d#8	1+d#8	NUM
abr-11	156	19	$	$	SYM
abr-11	156	20	"	"	PUNCT
abr-11	156	21	+178	+178	PROPN
abr-11	156	22	$	$	SYM
abr-11	156	23	#	#	NUM
abr-11	156	24	%	%	NOUN
abr-11	156	25	.=<8	.=<8	NOUN
abr-11	156	26	$	$	NOUN
abr-11	156	27	'	'	PUNCT
abr-11	156	28	(	(	PUNCT
abr-11	156	29	)	)	PUNCT
abr-11	156	30	$	$	SYM
abr-11	156	31	&	&	CCONJ
abr-11	156	32	!	!	PUNCT
abr-11	156	33	@$1&!/-)$	@$1&!/-)$	PROPN
abr-11	156	34	%	%	PROPN
abr-11	156	35	&	&	CCONJ
abr-11	156	36	#	#	SYM
abr-11	156	37	+	+	ADJ
abr-11	156	38	"	"	PUNCT
abr-11	156	39	$	$	SYM
abr-11	156	40	@#+c&%+(c1$6#$)#%#"3+(#)e$5))+%+!('--28	@#+c&%+(c1$6#$)#%#"3+(#)e$5))+%+!('--28	NOUN
abr-11	156	41	$	$	SYM
abr-11	156	42	"	"	PUNCT
abr-11	156	43	#	#	NOUN
abr-11	156	44	c'")-#11$!,$	c'")-#11$!,$	NOUN
abr-11	156	45	%	%	NOUN
abr-11	156	46	&	&	CCONJ
abr-11	156	47	#	#	SYM
abr-11	156	48	$	$	PROPN
abr-11	156	49	benchmark	benchmark	NOUN
abr-11	156	50	selected	select	VERB
abr-11	156	51	,	,	PUNCT
abr-11	156	52	the	the	DET
abr-11	156	53	benchmark	benchmark	NOUN
abr-11	156	54	companies	company	NOUN
abr-11	156	55	themselves	themselves	PRON
abr-11	156	56	also	also	ADV
abr-11	156	57	presumably	presumably	ADV
abr-11	156	58	have	have	AUX
abr-11	156	59	unrecorded	unrecorde	VERB
abr-11	156	60	intellectual	intellectual	ADJ
abr-11	156	61	assets	asset	NOUN
abr-11	156	62	affecting	affect	VERB
abr-11	156	63	them	they	PRON
abr-11	156	64	as	as	ADV
abr-11	156	65	well	well	ADV
abr-11	156	66	,	,	PUNCT
abr-11	156	67	a	a	DET
abr-11	156	68	complication	complication	NOUN
abr-11	156	69	ignored	ignore	VERB
abr-11	156	70	by	by	ADP
abr-11	156	71	the	the	DET
abr-11	156	72	proponents	proponent	NOUN
abr-11	156	73	of	of	ADP
abr-11	156	74	the	the	DET
abr-11	156	75	model	model	NOUN
abr-11	156	76	.	.	PUNCT
abr-11	157	1	additionally	additionally	ADV
abr-11	157	2	,	,	PUNCT
abr-11	157	3	return	return	VERB
abr-11	157	4	on	on	ADP
abr-11	157	5	assets	asset	NOUN
abr-11	157	6	models	model	NOUN
abr-11	157	7	result	result	VERB
abr-11	157	8	in	in	ADP
abr-11	157	9	valuations	valuation	NOUN
abr-11	157	10	that	that	PRON
abr-11	157	11	are	be	AUX
abr-11	157	12	highly	highly	ADV
abr-11	157	13	unstable	unstable	ADJ
abr-11	157	14	year	year	NOUN
abr-11	157	15	-	-	PUNCT
abr-11	157	16	to	to	ADP
abr-11	157	17	-	-	PUNCT
abr-11	157	18	year	year	NOUN
abr-11	157	19	as	as	SCONJ
abr-11	157	20	changes	change	NOUN
abr-11	157	21	in	in	ADP
abr-11	157	22	net	net	ADJ
abr-11	157	23	income	income	NOUN
abr-11	157	24	occur	occur	VERB
abr-11	157	25	suggesting	suggest	VERB
abr-11	157	26	very	very	ADV
abr-11	157	27	poor	poor	ADJ
abr-11	157	28	"	"	PUNCT
abr-11	157	29	#	#	SYM
abr-11	157	30	0"#1#(%'%+!('-$,'+%&,/-(#11$!,$%&#$/()#"-2+(c$+(%#--#.%/'-$'11#%1$0"#1/3'6	0"#1#(%'%+!('-$,'+%&,/-(#11$!,$%&#$/()#"-2+(c$+(%#--#.%/'-$'11#%1$0"#1/3'6	NOUN
abr-11	157	31	-	-	SYM
abr-11	157	32	2$6#+(c$3#'1/"#)$4v"!113'(8$9::o<=$$	2$6#+(c$3#'1/"#)$4v"!113'(8$9::o<=$$	NUM
abr-11	157	33	v"!113'($	v"!113'($	NOUN
abr-11	157	34	49::o<$	49::o<$	NUM
abr-11	157	35	'	'	NOUN
abr-11	157	36	-1!$	-1!$	INTJ
abr-11	157	37	(	(	PUNCT
abr-11	157	38	!	!	PUNCT
abr-11	158	1	%	%	INTJ
abr-11	159	1	#	#	SYM
abr-11	159	2	1	1	NUM
abr-11	159	3	$	$	SYM
abr-11	159	4	"	"	PUNCT
abr-11	159	5	#	#	NOUN
abr-11	159	6	%	%	NOUN
abr-11	159	7	/"($	/"($	PUNCT
abr-11	159	8	!	!	PUNCT
abr-11	160	1	(	(	PUNCT
abr-11	160	2	$	$	SYM
abr-11	160	3	'	'	NUM
abr-11	160	4	11#%1	11#%1	NUM
abr-11	160	5	$	$	SYM
abr-11	160	6	3!)#-1	3!)#-1	NUM
abr-11	160	7	$	$	SYM
abr-11	160	8	0"!?+)#$	0"!?+)#$	NOUN
abr-11	161	1	+	+	ADJ
abr-11	161	2	(	(	PUNCT
abr-11	161	3	%	%	INTJ
abr-11	161	4	#	#	SYM
abr-11	161	5	--#.%/'-$	--#.%/'-$	NOUN
abr-11	161	6	'	'	PUNCT
abr-11	161	7	11#%$	11#%$	NUM
abr-11	161	8	?	?	PUNCT
abr-11	161	9	'	'	PUNCT
abr-11	161	10	-/'%+!(1	-/'%+!(1	NOUN
abr-11	161	11	$	$	SYM
abr-11	161	12	%	%	NOUN
abr-11	161	13	&	&	CCONJ
abr-11	161	14	'	'	CCONJ
abr-11	161	15	%	%	NOUN
abr-11	161	16	$	$	SYM
abr-11	161	17	6#'"$	6#'"$	NUM
abr-11	161	18	-+%%-#$	-+%%-#$	NUM
abr-11	161	19	resemblance	resemblance	NOUN
abr-11	161	20	to	to	ADP
abr-11	161	21	intellectual	intellectual	ADJ
abr-11	161	22	asset	asset	NOUN
abr-11	161	23	valuations	valuation	NOUN
abr-11	161	24	provided	provide	VERB
abr-11	161	25	by	by	ADP
abr-11	161	26	market	market	NOUN
abr-11	161	27	capitalization	capitalization	NOUN
abr-11	161	28	models	model	NOUN
abr-11	161	29	suggesting	suggest	VERB
abr-11	161	30	that	that	SCONJ
abr-11	161	31	whatever	whatever	PRON
abr-11	161	32	has	have	VERB
abr-11	161	33	6##($3#'1/"#)$62	6##($3#'1/"#)$62	ADP
abr-11	161	34	$	$	SYM
abr-11	161	35	#	#	SYM
abr-11	161	36	'	'	NOUN
abr-11	161	37	.&$3!)#-$	.&$3!)#-$	NOUN
abr-11	161	38	+1	+1	ADJ
abr-11	161	39	$	$	SYM
abr-11	161	40	(	(	PUNCT
abr-11	161	41	!	!	PUNCT
abr-11	162	1	%	%	INTJ
abr-11	162	2	$	$	SYM
abr-11	162	3	%	%	NOUN
abr-11	162	4	&	&	CCONJ
abr-11	162	5	#	#	SYM
abr-11	162	6	$	$	SYM
abr-11	162	7	1'3#$	1'3#$	NUM
abr-11	162	8	%	%	NOUN
abr-11	162	9	&	&	CCONJ
abr-11	162	10	+	+	NOUN
abr-11	162	11	(	(	PUNCT
abr-11	162	12	c=$5$*('-$	c=$5$*('-$	NOUN
abr-11	162	13	%	%	NOUN
abr-11	162	14	"	"	PUNCT
abr-11	162	15	!	!	PUNCT
abr-11	163	1	/6-+(c$	/6-+(c$	NOUN
abr-11	163	2	'	'	PUNCT
abr-11	163	3	10#.%$	10#.%$	NUM
abr-11	163	4	!	!	PUNCT
abr-11	163	5	,	,	PUNCT
abr-11	163	6	$	$	SYM
abr-11	163	7	"	"	PUNCT
abr-11	163	8	#	#	NOUN
abr-11	163	9	%	%	NOUN
abr-11	163	10	/"($!($	/"($!($	PUNCT
abr-11	163	11	'	'	PUNCT
abr-11	163	12	11#%1$3!)#-1	11#%1$3!)#-1	NUM
abr-11	163	13	$	$	SYM
abr-11	163	14	+1	+1	PROPN
abr-11	163	15	$	$	SYM
abr-11	163	16	%	%	NOUN
abr-11	163	17	&	&	CCONJ
abr-11	163	18	'	'	CCONJ
abr-11	163	19	%	%	NOUN
abr-11	163	20	$	$	SYM
abr-11	163	21	companies	company	NOUN
abr-11	163	22	with	with	ADP
abr-11	163	23	return	return	NOUN
abr-11	163	24	on	on	ADP
abr-11	163	25	asset	asset	NOUN
abr-11	163	26	ratios	ratio	NOUN
abr-11	163	27	below	below	ADP
abr-11	163	28	the	the	DET
abr-11	163	29	selected	select	VERB
abr-11	163	30	benchmark	benchmark	NOUN
abr-11	163	31	norm	norm	NOUN
abr-11	163	32	are	be	AUX
abr-11	163	33	presumed	presume	VERB
abr-11	163	34	to	to	PART
abr-11	163	35	have	have	VERB
abr-11	163	36	zero	zero	NUM
abr-11	163	37	intellectual	intellectual	ADJ
abr-11	163	38	.'0+%'-$4!"$(#c'%+?#$+(%#--#.%/'-$.'0+%'-<8$'($+30-'/1	.'0+%'-$4!"$(#c'%+?#$+(%#--#.%/'-$.'0+%'-<8$'($+30-'/1	NOUN
abr-11	163	39	+	+	NOUN
abr-11	163	40	6-#$"#1/-%$+($%&#$.'1#$!,$&+c&$%#.&(!-!c2$.!30'(+#1$@+%&$c!!)$	6-#$"#1/-%$+($%&#$.'1#$!,$&+c&$%#.&(!-!c2$.!30'(+#1$@+%&$c!!)$	NUM
abr-11	163	41	0"!*%1	0"!*%1	NUM
abr-11	163	42	$	$	NUM
abr-11	163	43	'	'	PUNCT
abr-11	163	44	(	(	PUNCT
abr-11	163	45	)	)	PUNCT
abr-11	163	46	$	$	SYM
abr-11	163	47	%	%	NOUN
abr-11	163	48	"	"	PUNCT
abr-11	163	49	'	'	PUNCT
abr-11	163	50	+	+	ADJ
abr-11	163	51	(	(	PUNCT
abr-11	163	52	#	#	NOUN
abr-11	163	53	)	)	PUNCT
abr-11	163	54	$	$	SYM
abr-11	163	55	#	#	SYM
abr-11	163	56	30-!2##1=$	30-!2##1=$	NUM
abr-11	163	57	z&#1#$	z&#1#$	NOUN
abr-11	163	58	1&!"%.!3+(c1	1&!"%.!3+(c1	NUM
abr-11	163	59	$	$	SYM
abr-11	163	60	.!36+(#)$	.!36+(#)$	PROPN
abr-11	163	61	4#=c=$	4#=c=$	NOUN
abr-11	163	62	-'.7	-'.7	NOUN
abr-11	163	63	$	$	SYM
abr-11	163	64	!	!	PUNCT
abr-11	163	65	,	,	PUNCT
abr-11	163	66	$	$	SYM
abr-11	163	67	1/00!"%+(c$	1/00!"%+(c$	NUM
abr-11	163	68	%	%	NOUN
abr-11	163	69	&	&	CCONJ
abr-11	163	70	#	#	NOUN
abr-11	163	71	!	!	PUNCT
abr-11	164	1	"	"	PUNCT
abr-11	164	2	28	28	NUM
abr-11	164	3	$	$	SYM
abr-11	164	4	"	"	PUNCT
abr-11	164	5	#	#	NOUN
abr-11	164	6	-'%+?#$	-'%+?#$	PUNCT
abr-11	164	7	+	+	ADJ
abr-11	164	8	(	(	PUNCT
abr-11	164	9	1%'6	1%'6	NUM
abr-11	164	10	+	+	NOUN
abr-11	164	11	-+%2	-+%2	PROPN
abr-11	164	12	$	$	PART
abr-11	164	13	!	!	PUNCT
abr-11	164	14	?	?	PUNCT
abr-11	165	1	#	#	VERB
abr-11	165	2	"	"	PUNCT
abr-11	165	3	$	$	SYM
abr-11	165	4	%	%	NOUN
abr-11	165	5	+3#8$,'+-/"#$%!$.!""#.%$,!"$%&#$/("#.!")#)$+(%#--#.%/'-$'11#%1$+($%&#$6#(.&3'"78$#%.=<$&'?#$.'/1#)$y!)&!?$'()$	+3#8$,'+-/"#$%!$.!""#.%$,!"$%&#$/("#.!")#)$+(%#--#.%/'-$'11#%1$+($%&#$6#(.&3'"78$#%.=<$&'?#$.'/1#)$y!)&!?$'()$	NOUN
abr-11	165	6	\#-+'#"%8$49::9<$%!$.!(.-/)#$%&'%$"#%/"($!($'11#%1$3!)#-1$&!-)$%&#$-#'1%$0"!3	\#-+'#"%8$49::9<$%!$.!(.-/)#$%&'%$"#%/"($!($'11#%1$3!)#-1$&!-)$%&#$-#'1%$0"!3	ADJ
abr-11	165	7	+	+	NOUN
abr-11	165	8	1#$!,$%&#$%&"##$0"!0!1#)$'00"!'.&#1$,!"$	1#$!,$%&#$%&"##$0"!0!1#)$'00"!'.&#1$,!"$	NUM
abr-11	165	9	'	'	NOUN
abr-11	165	10	)	)	PUNCT
abr-11	165	11	#	#	SYM
abr-11	165	12	d/'%#-2$3#'1/"+(c$'()$"#0!"%+(c$+(%#"('--2$c#(#"'%#)$+(%#--#.%/'-$'11#%1=$$$	d/'%#-2$3#'1/"+(c$'()$"#0!"%+(c$+(%#"('--2$c#(#"'%#)$+(%#--#.%/'-$'11#%1=$$$	NOUN
abr-11	165	13	a	a	DET
abr-11	165	14	third	third	ADJ
abr-11	165	15	approach	approach	NOUN
abr-11	165	16	proposed	propose	VERB
abr-11	165	17	for	for	ADP
abr-11	165	18	measuring	measure	VERB
abr-11	165	19	unrecorded	unrecorded	ADJ
abr-11	165	20	intellectual	intellectual	ADJ
abr-11	165	21	assets	asset	NOUN
abr-11	165	22	is	be	AUX
abr-11	165	23	known	know	VERB
abr-11	165	24	as	as	ADP
abr-11	165	25	the	the	DET
abr-11	165	26	individual	individual	ADJ
abr-11	165	27	elements	element	NOUN
abr-11	165	28	3!)#-=$z&#1#$3!)#-1	3!)#-=$z&#1#$3!)#-1	ADJ
abr-11	165	29	$	$	SYM
abr-11	165	30	6#c+($@+%&$	6#c+($@+%&$	PROPN
abr-11	165	31	+	+	ADJ
abr-11	165	32	)	)	PUNCT
abr-11	165	33	#	#	NOUN
abr-11	165	34	(	(	PUNCT
abr-11	165	35	%	%	INTJ
abr-11	165	36	+	+	NOUN
abr-11	165	37	*	*	NOUN
abr-11	165	38	.'%+!($	.'%+!($	NOUN
abr-11	165	39	'	'	PUNCT
abr-11	165	40	(	(	PUNCT
abr-11	165	41	)	)	PUNCT
abr-11	165	42	$	$	SYM
abr-11	165	43	-+1%+(c$	-+1%+(c$	NOUN
abr-11	165	44	#	#	NOUN
abr-11	165	45	'	'	NUM
abr-11	165	46	.&$	.&$	PUNCT
abr-11	165	47	!	!	PUNCT
abr-11	166	1	,	,	PUNCT
abr-11	166	2	$	$	SYM
abr-11	166	3	%	%	NOUN
abr-11	166	4	&	&	CCONJ
abr-11	166	5	#	#	SYM
abr-11	166	6	$	$	SYM
abr-11	166	7	1#0'"'%#$	1#0'"'%#$	NUM
abr-11	166	8	.!30!(#(%$	.!30!(#(%$	PUNCT
abr-11	167	1	6#-+#?#)$	6#-+#?#)$	NUM
abr-11	167	2	%	%	NOUN
abr-11	167	3	!	!	PUNCT
abr-11	167	4	$	$	NUM
abr-11	167	5	.!30"+1#$	.!30"+1#$	NOUN
abr-11	167	6	total	total	ADJ
abr-11	167	7	intellectual	intellectual	ADJ
abr-11	167	8	capital	capital	NOUN
abr-11	167	9	.	.	PUNCT
abr-11	168	1	in	in	ADP
abr-11	168	2	a	a	DET
abr-11	168	3	second	second	ADJ
abr-11	168	4	step	step	NOUN
abr-11	168	5	dollar	dollar	NOUN
abr-11	168	6	amounts	amount	NOUN
abr-11	168	7	are	be	AUX
abr-11	168	8	estimated	estimate	VERB
abr-11	168	9	and	and	CCONJ
abr-11	168	10	assigned	assign	VERB
abr-11	168	11	to	to	ADP
abr-11	168	12	each	each	DET
abr-11	168	13	component	component	NOUN
abr-11	168	14	is	be	AUX
abr-11	168	15	some	some	DET
abr-11	168	16	manner	manner	NOUN
abr-11	168	17	.	.	PUNCT
abr-11	169	1	each	each	DET
abr-11	169	2	component	component	NOUN
abr-11	169	3	is	be	AUX
abr-11	169	4	assigned	assign	VERB
abr-11	169	5	a	a	DET
abr-11	169	6	value	value	NOUN
abr-11	169	7	without	without	ADP
abr-11	169	8	reference	reference	NOUN
abr-11	169	9	to	to	ADP
abr-11	169	10	any	any	DET
abr-11	169	11	known	know	VERB
abr-11	169	12	total	total	ADJ
abr-11	169	13	value	value	NOUN
abr-11	169	14	in	in	ADP
abr-11	169	15	advance	advance	NOUN
abr-11	169	16	.	.	PUNCT
abr-11	170	1	better	well	ADV
abr-11	170	2	known	know	VERB
abr-11	170	3	individual	individual	ADJ
abr-11	170	4	elements	element	NOUN
abr-11	170	5	models	model	NOUN
abr-11	170	6	include	include	VERB
abr-11	170	7	the	the	DET
abr-11	170	8	technology	technology	NOUN
abr-11	170	9	broker	broker	NOUN
abr-11	170	10	,	,	PUNCT
abr-11	170	11	the	the	DET
abr-11	170	12	value	value	NOUN
abr-11	170	13	explorer	explorer	NOUN
abr-11	170	14	,	,	PUNCT
abr-11	170	15	intellectual	intellectual	ADJ
abr-11	170	16	asset	asset	NOUN
abr-11	170	17	valuation	valuation	NOUN
abr-11	170	18	,	,	PUNCT
abr-11	170	19	and	and	CCONJ
abr-11	170	20	the	the	DET
abr-11	170	21	a+('(.+'-$	a+('(.+'-$	PROPN
abr-11	170	22	#	#	SYM
abr-11	170	23	%	%	NOUN
abr-11	170	24	&	&	CCONJ
abr-11	170	25	!	!	PUNCT
abr-11	170	26	)	)	PUNCT
abr-11	171	1	$	$	SYM
abr-11	171	2	!	!	NUM
abr-11	171	3	,	,	PUNCT
abr-11	171	4	$	$	SYM
abr-11	171	5	w(%'(c+6-#$511#%1	w(%'(c+6-#$511#%1	NOUN
abr-11	171	6	$	$	SYM
abr-11	171	7	#	#	NOUN
abr-11	171	8	'	'	NUM
abr-11	171	9	1/"+(c$4a+	1/"+(c$4a+	PROPN
abr-11	171	10	w5	w5	PROPN
abr-11	171	11	<	<	PROPN
abr-11	171	12	$	$	SYM
abr-11	171	13	4v"!113'(8$9::op$$y!)!?$'()$\#-+#"%8$9::9p$t#%%2$'()$	4v"!113'(8$9::op$$y!)!?$'()$\#-+#"%8$9::9p$t#%%2$'()$	NUM
abr-11	171	14	v/%&"+#8$9::i<=$$	v/%&"+#8$9::i<=$$	NOUN
abr-11	171	15	w()+?+)/'-$#-#3#(%1$3!)#-1$&'?#$1!3#$%&#!"#%+.'-$'00#'-$+($%&#$1#(1#$%&'%$%&#2$.'"#,/--2$#-'6!"'%#$%&#$10#.+*.$	w()+?+)/'-$#-#3#(%1$3!)#-1$&'?#$1!3#$%&#!"#%+.'-$'00#'-$+($%&#$1#(1#$%&'%$%&#2$.'"#,/--2$#-'6!"'%#$%&#$10#.+*.$	VERB
abr-11	172	1	+	+	PROPN
abr-11	172	2	%	%	NOUN
abr-11	172	3	#	#	SYM
abr-11	172	4	31$!,$+(%#--#.%/'-$.'0+%'-$0/"0!"%#)-2$6#+(c$3#'1/"#)8$'()$'"#$(!%$3#"#-2$!0'd/#$-/30f1/3$%!%'-1=$f(,!"%/('%#-28	31$!,$+(%#--#.%/'-$.'0+%'-$0/"0!"%#)-2$6#+(c$3#'1/"#)8$'()$'"#$(!%$3#"#-2$!0'd/#$-/30f1/3$%!%'-1=$f(,!"%/('%#-28	NUM
abr-11	172	5	$	$	SYM
abr-11	172	6	these	these	DET
abr-11	172	7	models	model	NOUN
abr-11	172	8	are	be	AUX
abr-11	172	9	by	by	ADP
abr-11	172	10	nature	nature	NOUN
abr-11	172	11	utterly	utterly	ADV
abr-11	172	12	subjective	subjective	ADJ
abr-11	172	13	in	in	ADP
abr-11	172	14	terms	term	NOUN
abr-11	172	15	of	of	ADP
abr-11	172	16	what	what	DET
abr-11	172	17	items	item	NOUN
abr-11	172	18	are	be	AUX
abr-11	172	19	listed	list	VERB
abr-11	172	20	and	and	CCONJ
abr-11	172	21	what	what	DET
abr-11	172	22	values	value	NOUN
abr-11	172	23	are	be	AUX
abr-11	172	24	assigned	assign	VERB
abr-11	172	25	to	to	ADP
abr-11	172	26	them	they	PRON
abr-11	172	27	.	.	PUNCT
abr-11	173	1	widely	widely	ADV
abr-11	173	2	differing	differ	VERB
abr-11	173	3	items	item	NOUN
abr-11	173	4	have	have	AUX
abr-11	173	5	been	be	AUX
abr-11	173	6	included	include	VERB
abr-11	173	7	in	in	ADP
abr-11	173	8	many	many	ADJ
abr-11	173	9	different	different	ADJ
abr-11	173	10	models	model	NOUN
abr-11	173	11	of	of	ADP
abr-11	173	12	this	this	DET
abr-11	173	13	type	type	NOUN
abr-11	173	14	that	that	PRON
abr-11	173	15	have	have	AUX
abr-11	173	16	been	be	AUX
abr-11	173	17	developed	develop	VERB
abr-11	173	18	,	,	PUNCT
abr-11	173	19	and	and	CCONJ
abr-11	173	20	widely	widely	ADV
abr-11	173	21	)	)	PUNCT
abr-11	174	1	+	+	ADJ
abr-11	174	2	,	,	PUNCT
abr-11	174	3	,	,	PUNCT
abr-11	174	4	#	#	NOUN
abr-11	174	5	"	"	PUNCT
abr-11	174	6	#	#	PROPN
abr-11	174	7	(	(	PUNCT
abr-11	174	8	%	%	INTJ
abr-11	174	9	$	$	SYM
abr-11	174	10	?	?	NUM
abr-11	174	11	'	'	PUNCT
abr-11	174	12	-/'%+!(1$!,%#($"#1/-%8$0"+3'$,'.+#$#?+)#(.#$!,$%&#$1/6`#.%+?+%2$+(&#"#(%$%!$%&+1$'00"!'.&=$$y/%-#)c#$4ijjk<$	-/'%+!(1$!,%#($"#1/-%8$0"+3'$,'.+#$#?+)#(.#$!,$%&#$1/6`#.%+?+%2$+(&#"#(%$%!$%&+1$'00"!'.&=$$y/%-#)c#$4ijjk<$	X
abr-11	174	13	)	)	PUNCT
abr-11	174	14	#	#	SYM
abr-11	174	15	10'+"1$'%$%&#$&/()"#)1$!,$#-#3#(%1$3!1%$!,$%&#$.!33#".+'-$3!)#-1$+(.-/)#=$[!33#".+'--2$)#?#-!0#)$+(%#--#.%/'-$	10'+"1$'%$%&#$&/()"#)1$!,$#-#3#(%1$3!1%$!,$%&#$.!33#".+'-$3!)#-1$+(.-/)#=$[!33#".+'--2$)#?#-!0#)$+(%#--#.%/'-$	NUM
abr-11	174	16	capital	capital	NOUN
abr-11	174	17	measurement	measurement	NOUN
abr-11	174	18	instruments	instrument	NOUN
abr-11	174	19	which	which	PRON
abr-11	174	20	have	have	AUX
abr-11	174	21	blossomed	blossom	VERB
abr-11	174	22	in	in	ADP
abr-11	174	23	recent	recent	ADJ
abr-11	174	24	years	year	NOUN
abr-11	174	25	purport	purport	VERB
abr-11	174	26	to	to	PART
abr-11	174	27	identify	identify	VERB
abr-11	174	28	large	large	ADJ
abr-11	174	29	numbers	number	NOUN
abr-11	174	30	of	of	ADP
abr-11	174	31	individual	individual	ADJ
abr-11	174	32	components	component	NOUN
abr-11	174	33	of	of	ADP
abr-11	174	34	unrecorded	unrecorded	ADJ
abr-11	174	35	intellectual	intellectual	ADJ
abr-11	174	36	capital	capital	NOUN
abr-11	174	37	and	and	CCONJ
abr-11	174	38	then	then	ADV
abr-11	174	39	value	value	VERB
abr-11	174	40	each	each	PRON
abr-11	174	41	.	.	PUNCT
abr-11	175	1	these	these	DET
abr-11	175	2	instruments	instrument	NOUN
abr-11	175	3	,	,	PUNCT
abr-11	175	4	though	though	SCONJ
abr-11	175	5	universally	universally	ADV
abr-11	175	6	complex	complex	ADJ
abr-11	175	7	!	!	PUNCT
abr-11	175	8	,	,	PUNCT
abr-11	176	1	%	%	INTJ
abr-11	176	2	#	#	SYM
abr-11	176	3	(	(	PUNCT
abr-11	176	4	$	$	SYM
abr-11	176	5	@+%&$1#?#"'-$&/()"#)$+()+?+)/'-$#-#3#(%18$-'.7$1+c(+*.'(%$'c"##3#(%$'6!/%$@&'%$%&#$#-#3#(%1$'"#=$z&+1$'-!(#$	@+%&$1#?#"'-$&/()"#)$+()+?+)/'-$#-#3#(%18$-'.7$1+c(+*.'(%$'c"##3#(%$'6!/%$@&'%$%&#$#-#3#(%1$'"#=$z&+1$'-!(#$	NOUN
abr-11	176	6	0!+(%1	0!+(%1	NUM
abr-11	176	7	$	$	SYM
abr-11	176	8	%	%	NOUN
abr-11	176	9	!	!	PUNCT
abr-11	177	1	$	$	SYM
abr-11	177	2	1/6`#.%+?+%2	1/6`#.%+?+%2	NUM
abr-11	177	3	$	$	SYM
abr-11	177	4	+	+	NOUN
abr-11	177	5	(	(	PUNCT
abr-11	177	6	$	$	SYM
abr-11	177	7	+	+	NOUN
abr-11	177	8	)	)	PUNCT
abr-11	177	9	#	#	NOUN
abr-11	177	10	(	(	PUNCT
abr-11	177	11	%	%	INTJ
abr-11	177	12	+	+	ADJ
abr-11	177	13	,	,	PUNCT
abr-11	177	14	2+(c$	2+(c$	NUM
abr-11	177	15	%	%	NOUN
abr-11	177	16	&	&	CCONJ
abr-11	177	17	#	#	SYM
abr-11	177	18	$	$	SYM
abr-11	177	19	#	#	NUM
abr-11	177	20	-#3#(%18	-#3#(%18	NUM
abr-11	177	21	$	$	SYM
abr-11	177	22	-#%$'-!(#$'11+c(+(c$?'-/'%+!(1	-#%$'-!(#$'11+c(+(c$?'-/'%+!(1	NOUN
abr-11	177	23	$	$	SYM
abr-11	177	24	4v"!113'(8$9::o<=$5)?!.'%#1$!,$	4v"!113'(8$9::o<=$5)?!.'%#1$!,$	NUM
abr-11	177	25	individual	individual	ADJ
abr-11	177	26	elements	element	NOUN
abr-11	177	27	models	model	NOUN
abr-11	177	28	have	have	VERB
abr-11	177	29	yet	yet	ADV
abr-11	177	30	to	to	PART
abr-11	177	31	agree	agree	VERB
abr-11	177	32	whether	whether	SCONJ
abr-11	177	33	it	it	PRON
abr-11	177	34	is	be	AUX
abr-11	177	35	better	well	ADJ
abr-11	177	36	to	to	PART
abr-11	177	37	develop	develop	VERB
abr-11	177	38	a	a	DET
abr-11	177	39	single	single	ADJ
abr-11	177	40	generic	generic	ADJ
abr-11	177	41	list	list	NOUN
abr-11	177	42	of	of	ADP
abr-11	177	43	intellectual	intellectual	ADJ
abr-11	177	44	assets	asset	NOUN
abr-11	177	45	,	,	PUNCT
abr-11	177	46	!	!	PUNCT
abr-11	178	1	"	"	PUNCT
abr-11	178	2	$	$	SYM
abr-11	178	3	'	'	NUM
abr-11	178	4	--$.!30'(+#1$!"$%!$)#?#-!0$'$/(+d/#$-+1%$,!"$#'.&$1#0'"'%#$.!30'(2$!"$#'.&$+()/1%"2$4a/(%#"8$m#61%#"8$'()$m'2'%%8	--$.!30'(+#1$!"$%!$)#?#-!0$'$/(+d/#$-+1%$,!"$#'.&$1#0'"'%#$.!30'(2$!"$#'.&$+()/1%"2$4a/(%#"8$m#61%#"8$'()$m'2'%%8	NUM
abr-11	178	5	$	$	SYM
abr-11	178	6	9::_<=$s!(%+1$49::i<$(!%#1$%&'%$.!33#".+'--2$)#?#-!0#)$+(%#--#.%/'-$.'0+%'-$+(1%"/3#(%1$/1/'--2$+(.-/)#$'$&/()"#)$	9::_<=$s!(%+1$49::i<$(!%#1$%&'%$.!33#".+'--2$)#?#-!0#)$+(%#--#.%/'-$.'0+%'-$+(1%"/3#(%1$/1/'--2$+(.-/)#$'$&/()"#)$	NUM
abr-11	178	7	!	!	PUNCT
abr-11	179	1	"	"	PUNCT
abr-11	179	2	$	$	SYM
abr-11	179	3	3!"#$+()+?+)/'-$,'.%!"18$'()$%&#($'11+c($#d/'-$?'-/#$%!$#'.&$,'.%!"8$'$&+c&-2$+30-'/1	3!"#$+()+?+)/'-$,'.%!"18$'()$%&#($'11+c($#d/'-$?'-/#$%!$#'.&$,'.%!"8$'$&+c&-2$+30-'/1	NUM
abr-11	179	4	+	+	ADJ
abr-11	179	5	6-#$?'-/'%+!($1.#('"+!$+($&+1	6-#$?'-/'%+!($1.#('"+!$+($&+1	NOUN
abr-11	179	6	$	$	NUM
abr-11	179	7	view	view	NOUN
abr-11	179	8	.	.	PUNCT
abr-11	180	1	he	he	PRON
abr-11	180	2	says	say	VERB
abr-11	180	3	such	such	ADJ
abr-11	180	4	‘	'	PUNCT
abr-11	180	5	devoid	devoid	ADJ
abr-11	180	6	-	-	PUNCT
abr-11	180	7	of	of	ADP
abr-11	180	8	-	-	PUNCT
abr-11	180	9	theory	theory	NOUN
abr-11	180	10	’	'	PUNCT
abr-11	180	11	measurements	measurement	NOUN
abr-11	180	12	are	be	AUX
abr-11	180	13	exercises	exercise	NOUN
abr-11	180	14	in	in	ADP
abr-11	180	15	complexity	complexity	NOUN
abr-11	180	16	without	without	ADP
abr-11	180	17	demonstrable	demonstrable	ADJ
abr-11	180	18	validity	validity	NOUN
abr-11	180	19	.	.	PUNCT
abr-11	181	1	advocates	advocate	NOUN
abr-11	181	2	of	of	ADP
abr-11	181	3	individual	individual	ADJ
abr-11	181	4	elements	element	NOUN
abr-11	181	5	models	model	NOUN
abr-11	181	6	have	have	AUX
abr-11	181	7	also	also	ADV
abr-11	181	8	not	not	PART
abr-11	181	9	agreed	agree	VERB
abr-11	181	10	on	on	ADP
abr-11	181	11	the	the	DET
abr-11	181	12	best	good	ADJ
abr-11	181	13	valuation	valuation	NOUN
abr-11	181	14	approach	approach	NOUN
abr-11	181	15	for	for	ADP
abr-11	181	16	assigning	assign	VERB
abr-11	181	17	dollars	dollar	NOUN
abr-11	181	18	%	%	NOUN
abr-11	181	19	!	!	PUNCT
abr-11	182	1	$	$	NUM
abr-11	182	2	,	,	PUNCT
abr-11	182	3	'	'	PUNCT
abr-11	182	4	.%!"1$!(.#$%&#2$'"#$+)#(%+*#)=$h!3#$"#1#'".&#"1$'"c/#$%&'%$)!--'"1$1&!/-)$6#$'11+c(#)$6'1#)$&+1%!"+.'-$.!1%1$%!$	.%!"1$!(.#$%&#2$'"#$+)#(%+*#)=$h!3#$"#1#'".&#"1$'"c/#$%&'%$)!--'"1$1&!/-)$6#$'11+c(#)$6'1#)$&+1%!"+.'-$.!1%1$%!$	PUNCT
abr-11	182	5	develop	develop	VERB
abr-11	182	6	them	they	PRON
abr-11	182	7	over	over	ADP
abr-11	182	8	time	time	NOUN
abr-11	182	9	.	.	PUNCT
abr-11	183	1	others	other	NOUN
abr-11	183	2	believe	believe	VERB
abr-11	183	3	dollars	dollar	NOUN
abr-11	183	4	should	should	AUX
abr-11	183	5	be	be	AUX
abr-11	183	6	assigned	assign	VERB
abr-11	183	7	based	base	VERB
abr-11	183	8	on	on	ADP
abr-11	183	9	current	current	ADJ
abr-11	183	10	market	market	NOUN
abr-11	183	11	values	value	NOUN
abr-11	183	12	,	,	PUNCT
abr-11	183	13	or	or	CCONJ
abr-11	183	14	replacement	replacement	NOUN
abr-11	183	15	.!1%18$!"$./""#(%$%"')+(c$0"+.#1$4#?#($%&!/c&$(!(#$!,$%&#1#$?'-/#1$'.%/'--2$#b+1%<=$h%+--$!%&#"1$6#-+#?#$)!--'"1$1&!/-)$6#$	.!1%18$!"$./""#(%$%"')+(c$0"+.#1$4#?#($%&!/c&$(!(#$!,$%&#1#$?'-/#1$'.%/'--2$#b+1%<=$h%+--$!%&#"1$6#-+#?#$)!--'"1$1&!/-)$6#$	PUNCT
abr-11	184	1	'	'	PUNCT
abr-11	184	2	11+c(#)$%!$.!30!(#(%1$!,$+(%#--#.%/'-$.'0+%'-$6'1#)$!($%&#$)+1.!/(%#)$(#%$,/%/"#$.'1&$x!@1$#b0#.%#)$%!$"#1/-%$,"!3	11+c(#)$%!$.!30!(#(%1$!,$+(%#--#.%/'-$.'0+%'-$6'1#)$!($%&#$)+1.!/(%#)$(#%$,/%/"#$.'1&$x!@1$#b0#.%#)$%!$"#1/-%$,"!3	NUM
abr-11	184	3	$	$	SYM
abr-11	184	4	%	%	NOUN
abr-11	184	5	&	&	CCONJ
abr-11	184	6	#	#	SYM
abr-11	184	7	+	+	ADJ
abr-11	184	8	"	"	PUNCT
abr-11	184	9	$	$	SYM
abr-11	184	10	!	!	PUNCT
abr-11	184	11	@(#"1&+0$46/%$0"!?+)#$?+"%/'--2$(!$c/+)'(.#$'1$%!$&!@$%&+1$3+c&%$6#$"#'1!('6	@(#"1&+0$46/%$0"!?+)#$?+"%/'--2$(!$c/+)'(.#$'1$%!$&!@$%&+1$3+c&%$6#$"#'1!('6	NOUN
abr-11	184	12	-	-	PUNCT
abr-11	184	13	2$'.&+#?#)<=$m&'%$0"!0!(#(%1	2$'.&+#?#)<=$m&'%$0"!0!(#(%1	NUM
abr-11	184	14	$	$	SYM
abr-11	184	15	!	!	PUNCT
abr-11	184	16	,	,	PUNCT
abr-11	184	17	$	$	SYM
abr-11	184	18	'	'	PUNCT
abr-11	184	19	--$?'-/'%+!($'00"!'.&#1$4#=c=$&+1%!"+.'-$.!1%8$"#0-'.#3#(%$.!1%8$)+1.!/(%#)$.'1&$x!@18$#%.=<$,'+-$%!$.!(1+)#"$+1$%&'%$	--$?'-/'%+!($'00"!'.&#1$4#=c=$&+1%!"+.'-$.!1%8$"#0-'.#3#(%$.!1%8$)+1.!/(%#)$.'1&$x!@18$#%.=<$,'+-$%!$.!(1+)#"$+1$%&'%$	NOUN
abr-11	184	20	not	not	PART
abr-11	184	21	only	only	ADV
abr-11	184	22	are	be	AUX
abr-11	184	23	the	the	DET
abr-11	184	24	particular	particular	ADJ
abr-11	184	25	components	component	NOUN
abr-11	184	26	of	of	ADP
abr-11	184	27	intellectual	intellectual	ADJ
abr-11	184	28	capital	capital	NOUN
abr-11	184	29	highly	highly	ADV
abr-11	184	30	subjective	subjective	ADJ
abr-11	184	31	,	,	PUNCT
abr-11	184	32	their	their	PRON
abr-11	184	33	valuations	valuation	NOUN
abr-11	184	34	are	be	AUX
abr-11	184	35	not	not	PART
abr-11	184	36	reasonably	reasonably	ADV
abr-11	184	37	determinable	determinable	ADJ
abr-11	184	38	under	under	ADP
abr-11	184	39	any	any	DET
abr-11	184	40	valuation	valuation	NOUN
abr-11	184	41	approach	approach	NOUN
abr-11	184	42	.	.	PUNCT
abr-11	185	1	many	many	ADJ
abr-11	185	2	of	of	ADP
abr-11	185	3	these	these	DET
abr-11	185	4	items	item	NOUN
abr-11	185	5	have	have	AUX
abr-11	185	6	been	be	AUX
abr-11	185	7	developed	develop	VERB
abr-11	185	8	internally	internally	ADV
abr-11	185	9	over	over	ADP
abr-11	185	10	decades	decade	NOUN
abr-11	185	11	.	.	PUNCT
abr-11	186	1	their	their	PRON
abr-11	186	2	+	+	ADJ
abr-11	186	3	(	(	PUNCT
abr-11	186	4	0/%$.!1%1$&')$3/-%+0-#$!6`#.%+?#18$'"#$(!%$#'1	0/%$.!1%1$&')$3/-%+0-#$!6`#.%+?#18$'"#$(!%$#'1	NOUN
abr-11	186	5	+	+	NOUN
abr-11	186	6	-2$+)#(%+*#)8$'()$3'2$&'?#$#b0+"#)=$5(2$0'"%+./-'"$?'-/'%+!($@!/-)$	-2$+)#(%+*#)8$'()$3'2$&'?#$#b0+"#)=$5(2$0'"%+./-'"$?'-/'%+!($@!/-)$	NOUN
abr-11	186	7	6#$'1$`/1%+*'6-#$'1$'(2$!%&#"8$%&#$#11#(.#$!,$.!30-#%#$1/6`#.%+?+%28$'()$@+%&$(!$"#'1!('6-#$6'1	6#$'1$`/1%+*'6-#$'1$'(2$!%&#"8$%&#$#11#(.#$!,$.!30-#%#$1/6`#.%+?+%28$'()$@+%&$(!$"#'1!('6-#$6'1	NOUN
abr-11	186	8	+	+	NOUN
abr-11	186	9	1$,!"$'	1$,!"$'	NUM
abr-11	186	10	..	..	PUNCT
abr-11	186	11	#0%+(c$!(#$	#0%+(c$!(#$	X
abr-11	186	12	?	?	PUNCT
abr-11	186	13	'	'	PUNCT
abr-11	186	14	-/'%+!($'1$1/0#"+!"$%!$'(!%&#"=$w(,!"3'%+!($!,$%&+1$1!"%$62$)#*(+%+!($-'.71$)#.+1+!($/%+-+%2=$l?#($@!"1#$+%$.'($3'171	-/'%+!($'1$1/0#"+!"$%!$'(!%&#"=$w(,!"3'%+!($!,$%&+1$1!"%$62$)#*(+%+!($-'.71$)#.+1+!($/%+-+%2=$l?#($@!"1#$+%$.'($3'171	PRON
abr-11	186	15	$	$	SYM
abr-11	186	16	or	or	CCONJ
abr-11	186	17	destroy	destroy	VERB
abr-11	186	18	the	the	DET
abr-11	186	19	information	information	NOUN
abr-11	186	20	content	content	NOUN
abr-11	186	21	of	of	ADP
abr-11	186	22	other	other	ADJ
abr-11	186	23	more	more	ADV
abr-11	186	24	valid	valid	ADJ
abr-11	186	25	measures	measure	NOUN
abr-11	186	26	that	that	PRON
abr-11	186	27	are	be	AUX
abr-11	186	28	grouped	group	VERB
abr-11	186	29	with	with	ADP
abr-11	186	30	it	it	PRON
abr-11	186	31	.	.	PUNCT
abr-11	187	1	in	in	ADP
abr-11	187	2	summary	summary	NOUN
abr-11	187	3	,	,	PUNCT
abr-11	187	4	individual	individual	ADJ
abr-11	187	5	elements	element	NOUN
abr-11	187	6	models	model	NOUN
abr-11	187	7	are	be	AUX
abr-11	187	8	also	also	ADV
abr-11	187	9	unacceptable	unacceptable	ADJ
abr-11	187	10	in	in	ADP
abr-11	187	11	the	the	DET
abr-11	187	12	sense	sense	NOUN
abr-11	187	13	of	of	ADP
abr-11	187	14	measurement	measurement	NOUN
abr-11	187	15	reliability	reliability	NOUN
abr-11	187	16	.	.	PUNCT
abr-11	188	1	they	they	PRON
abr-11	188	2	are	be	AUX
abr-11	188	3	&	&	CCONJ
abr-11	188	4	+	+	ADJ
abr-11	188	5	c&-2$1/6`#.%+?#8$'()$'"#$('k?#$+($%#"31$!,$%&#+"$#b0#.%'%+!(1$'6!/%$@&'%$.'($6#$/1#,/--2$3#'1/"#)$,!"$*('(.+'-$	c&-2$1/6`#.%+?#8$'()$'"#$('k?#$+($%#"31$!,$%&#+"$#b0#.%'%+!(1$'6!/%$@&'%$.'($6#$/1#,/--2$3#'1/"#)$,!"$*('(.+'-$	NOUN
abr-11	188	6	"	"	PUNCT
abr-11	188	7	#	#	SYM
abr-11	188	8	0!"%+(c=$a/(%#"8$m#61%#"8$'()$m2'%%8$49::_<8$.'0%/"#$%&+1$1#(%+3#(%$62$1	0!"%+(c=$a/(%#"8$m#61%#"8$'()$m2'%%8$49::_<8$.'0%/"#$%&+1$1#(%+3#(%$62$1	NUM
abr-11	188	9	/	/	SYM
abr-11	188	10	cc#1%+(c$+(%#--#.%/'-$.'0+%'-$&'1$/(.-#'"$	cc#1%+(c$+(%#--#.%/'-$.'0+%'-$&'1$/(.-#'"$	PROPN
abr-11	188	11	inputs	input	NOUN
abr-11	188	12	,	,	PUNCT
abr-11	188	13	has	have	VERB
abr-11	188	14	uncertain	uncertain	ADJ
abr-11	188	15	legal	legal	ADJ
abr-11	188	16	status	status	NOUN
abr-11	188	17	,	,	PUNCT
abr-11	188	18	is	be	AUX
abr-11	188	19	rarely	rarely	ADV
abr-11	188	20	accepted	accept	VERB
abr-11	188	21	as	as	ADP
abr-11	188	22	collateral	collateral	NOUN
abr-11	188	23	,	,	PUNCT
abr-11	188	24	is	be	AUX
abr-11	188	25	rarely	rarely	ADV
abr-11	188	26	bought	buy	VERB
abr-11	188	27	or	or	CCONJ
abr-11	188	28	sold	sell	VERB
abr-11	188	29	,	,	PUNCT
abr-11	188	30	is	be	AUX
abr-11	188	31	of	of	ADP
abr-11	188	32	uncertain	uncertain	ADJ
abr-11	188	33	value	value	NOUN
abr-11	188	34	,	,	PUNCT
abr-11	188	35	and	and	CCONJ
abr-11	188	36	"	"	PUNCT
abr-11	188	37	'	'	PUNCT
abr-11	188	38	"	"	PUNCT
abr-11	188	39	#	#	NOUN
abr-11	188	40	-2$1/"?+?#1$1#0'"'%+!($,"!3$%&#$!"c'(+d'%+!($%&'%$&'1$)#?#-!0#)$+%=$>!%$1/"0"+1+(c-2$+%$+1$'3!(c$%&#$3!1%$)+,*./-%$	-2$1/"?+?#1$1#0'"'%+!($,"!3$%&#$!"c'(+d'%+!($%&'%$&'1$)#?#-!0#)$+%=$>!%$1/"0"+1+(c-2$+%$+1$'3!(c$%&#$3!1%$)+,*./-%$	NUM
abr-11	188	41	of	of	ADP
abr-11	188	42	all	all	DET
abr-11	188	43	assets	asset	NOUN
abr-11	188	44	to	to	PART
abr-11	188	45	measure	measure	VERB
abr-11	188	46	in	in	ADP
abr-11	188	47	a	a	DET
abr-11	188	48	decision	decision	NOUN
abr-11	188	49	useful	useful	ADJ
abr-11	188	50	way	way	NOUN
abr-11	188	51	.	.	PUNCT
abr-11	189	1	2010	2010	NUM
abr-11	189	2	,	,	PUNCT
abr-11	189	3	vol	vol	NOUN
abr-11	189	4	.	.	PROPN
abr-11	189	5	1	1	NUM
abr-11	189	6	,	,	PUNCT
abr-11	189	7	no	no	INTJ
abr-11	189	8	.	.	NOUN
abr-11	189	9	1	1	NUM
abr-11	189	10	,	,	PUNCT
abr-11	189	11	36	36	NUM
abr-11	189	12	-	-	SYM
abr-11	189	13	44	44	NUM
abr-11	189	14	morgan	morgan	NOUN
abr-11	189	15	,	,	PUNCT
abr-11	189	16	ihrke	ihrke	NOUN
abr-11	189	17	and	and	CCONJ
abr-11	189	18	hurley	hurley	PROPN
abr-11	189	19	42	42	NUM
abr-11	189	20	advances	advance	NOUN
abr-11	189	21	in	in	ADP
abr-11	189	22	business	business	NOUN
abr-11	189	23	research	research	NOUN
abr-11	189	24	it	it	PRON
abr-11	189	25	seems	seem	VERB
abr-11	189	26	to	to	ADP
abr-11	189	27	the	the	DET
abr-11	189	28	authors	author	NOUN
abr-11	189	29	that	that	PRON
abr-11	189	30	mainstream	mainstream	VERB
abr-11	189	31	intellectual	intellectual	ADJ
abr-11	189	32	capital	capital	NOUN
abr-11	189	33	advocates	advocate	NOUN
abr-11	189	34	while	while	SCONJ
abr-11	189	35	highly	highly	ADV
abr-11	189	36	critical	critical	ADJ
abr-11	189	37	of	of	ADP
abr-11	189	38	the	the	DET
abr-11	189	39	accounting	accounting	NOUN
abr-11	189	40	profession	profession	NOUN
abr-11	189	41	for	for	ADP
abr-11	189	42	not	not	PART
abr-11	189	43	developing	develop	VERB
abr-11	189	44	better	well	ADJ
abr-11	189	45	measures	measure	NOUN
abr-11	189	46	of	of	ADP
abr-11	189	47	internally	internally	ADV
abr-11	189	48	generated	generate	VERB
abr-11	189	49	intellectual	intellectual	ADJ
abr-11	189	50	assets	asset	NOUN
abr-11	189	51	,	,	PUNCT
abr-11	189	52	have	have	VERB
abr-11	189	53	only	only	ADV
abr-11	189	54	proposed	propose	VERB
abr-11	189	55	measures	measure	NOUN
abr-11	189	56	,	,	PUNCT
abr-11	189	57	!	!	PUNCT
abr-11	190	1	"	"	PUNCT
abr-11	190	2	$	$	SYM
abr-11	190	3	+	+	ADJ
abr-11	190	4	(	(	PUNCT
abr-11	190	5	%	%	NOUN
abr-11	190	6	#	#	SYM
abr-11	190	7	--#.%/'-$'11#%1$%&'%$+c(!"#$!,$-!(cf"#.!c(+d#)$'()$+(%"'.%'6-#$*('(.+'-$3#'1/"#3#(%$.!(1%"'+(%1$@&+.&$-+3+%$	--#.%/'-$'11#%1$%&'%$+c(!"#$!,$-!(cf"#.!c(+d#)$'()$+(%"'.%'6-#$*('(.+'-$3#'1/"#3#(%$.!(1%"'+(%1$@&+.&$-+3+%$	NOUN
abr-11	190	8	%	%	NOUN
abr-11	190	9	&	&	CCONJ
abr-11	190	10	#	#	SYM
abr-11	190	11	+	+	ADJ
abr-11	190	12	"	"	PUNCT
abr-11	190	13	$	$	SYM
abr-11	190	14	/1#,/-$3#'1/"#3#(%$'()$)+1.-!1/"#=$5	/1#,/-$3#'1/"#3#(%$'()$)+1.-!1/"#=$5	NOUN
abr-11	190	15	..	..	PUNCT
abr-11	191	1	!/(%+(c$6!'")1$'"!/()$	!/(%+(c$6!'")1$'"!/()$	PROPN
abr-11	192	1	%	%	INTJ
abr-11	192	2	&	&	CCONJ
abr-11	192	3	#	#	SYM
abr-11	192	4	$	$	SYM
abr-11	192	5	@!"-)$.!(./"$	@!"-)$.!(./"$	NOUN
abr-11	192	6	%	%	NOUN
abr-11	192	7	&	&	CCONJ
abr-11	192	8	'	'	CCONJ
abr-11	192	9	%	%	NOUN
abr-11	192	10	$	$	ADP
abr-11	192	11	(	(	PUNCT
abr-11	192	12	!	!	PUNCT
abr-11	192	13	%	%	INTJ
abr-11	192	14	$	$	SYM
abr-11	192	15	#	#	NOUN
abr-11	192	16	?	?	PUNCT
abr-11	192	17	#	#	SYM
abr-11	192	18	"	"	PUNCT
abr-11	192	19	2$)#*(+%+!('-$	2$)#*(+%+!('-$	NUM
abr-11	192	20	asset	asset	NOUN
abr-11	192	21	can	can	AUX
abr-11	192	22	be	be	AUX
abr-11	192	23	usefully	usefully	ADV
abr-11	192	24	measured	measure	VERB
abr-11	192	25	.	.	PUNCT
abr-11	193	1	we	we	PRON
abr-11	193	2	have	have	AUX
abr-11	193	3	reviewed	review	VERB
abr-11	193	4	and	and	CCONJ
abr-11	193	5	evaluated	evaluate	VERB
abr-11	193	6	the	the	DET
abr-11	193	7	proposals	proposal	NOUN
abr-11	193	8	coming	come	VERB
abr-11	193	9	out	out	ADP
abr-11	193	10	of	of	ADP
abr-11	193	11	intellectual	intellectual	ADJ
abr-11	193	12	capital	capital	NOUN
abr-11	193	13	literature	literature	PROPN
abr-11	193	14	and	and	CCONJ
abr-11	193	15	found	find	VERB
abr-11	193	16	them	they	PRON
abr-11	193	17	wanting	want	VERB
abr-11	193	18	in	in	ADP
abr-11	193	19	terms	term	NOUN
abr-11	193	20	of	of	ADP
abr-11	193	21	possessing	possess	VERB
abr-11	193	22	the	the	DET
abr-11	193	23	characteristics	characteristic	NOUN
abr-11	193	24	of	of	ADP
abr-11	193	25	useful	useful	ADJ
abr-11	193	26	information	information	NOUN
abr-11	193	27	.	.	PUNCT
abr-11	194	1	the	the	DET
abr-11	194	2	fact	fact	NOUN
abr-11	194	3	that	that	SCONJ
abr-11	194	4	a	a	DET
abr-11	194	5	0'"%+./-'"$c!'-$4#=c=$'$3!"#$.!30-#%#$"#0!"%+(c$!,$+(%#"('--2$c#(#"'%#)$+(%#--#.%/'-$'11#%1<$3'2$6#$)#1+"'6-#$+($1!3#$	0'"%+./-'"$c!'-$4#=c=$'$3!"#$.!30-#%#$"#0!"%+(c$!,$+(%#"('--2$c#(#"'%#)$+(%#--#.%/'-$'11#%1<$3'2$6#$)#1+"'6-#$+($1!3#$	NUM
abr-11	194	6	sense	sense	NOUN
abr-11	194	7	,	,	PUNCT
abr-11	194	8	does	do	AUX
abr-11	194	9	not	not	PART
abr-11	194	10	also	also	ADV
abr-11	194	11	mean	mean	VERB
abr-11	194	12	it	it	PRON
abr-11	194	13	is	be	AUX
abr-11	194	14	possible	possible	ADJ
abr-11	194	15	in	in	ADP
abr-11	194	16	a	a	DET
abr-11	194	17	useful	useful	ADJ
abr-11	194	18	way	way	NOUN
abr-11	194	19	.	.	PUNCT
abr-11	195	1	aesop	aesop	PROPN
abr-11	195	2	,	,	PUNCT
abr-11	195	3	in	in	ADP
abr-11	195	4	one	one	NUM
abr-11	195	5	of	of	ADP
abr-11	195	6	his	his	PRON
abr-11	195	7	most	most	ADV
abr-11	195	8	clever	clever	ADJ
abr-11	195	9	fables	fable	NOUN
abr-11	195	10	,	,	PUNCT
abr-11	195	11	relates	relate	VERB
abr-11	195	12	the	the	DET
abr-11	195	13	story	story	NOUN
abr-11	195	14	of	of	ADP
abr-11	195	15	a	a	DET
abr-11	195	16	mouse	mouse	NOUN
abr-11	195	17	who	who	PRON
abr-11	195	18	proposed	propose	VERB
abr-11	195	19	a	a	DET
abr-11	195	20	bell	bell	NOUN
abr-11	195	21	be	be	AUX
abr-11	195	22	tied	tie	VERB
abr-11	195	23	to	to	ADP
abr-11	195	24	the	the	DET
abr-11	195	25	cat	cat	NOUN
abr-11	195	26	’s	’s	PART
abr-11	195	27	neck	neck	NOUN
abr-11	195	28	so	so	SCONJ
abr-11	195	29	mice	mouse	NOUN
abr-11	195	30	would	would	AUX
abr-11	195	31	be	be	AUX
abr-11	195	32	alerted	alert	VERB
abr-11	195	33	when	when	SCONJ
abr-11	195	34	the	the	DET
abr-11	195	35	cat	cat	NOUN
abr-11	195	36	was	be	AUX
abr-11	195	37	near	near	ADJ
abr-11	195	38	and	and	CCONJ
abr-11	195	39	thereby	thereby	ADV
abr-11	195	40	avoid	avoid	VERB
abr-11	195	41	danger	danger	NOUN
abr-11	195	42	.	.	PUNCT
abr-11	196	1	the	the	DET
abr-11	196	2	idea	idea	NOUN
abr-11	196	3	of	of	ADP
abr-11	196	4	“	"	PUNCT
abr-11	196	5	belling	bell	VERB
abr-11	196	6	the	the	DET
abr-11	196	7	cat	cat	NOUN
abr-11	196	8	”	"	PUNCT
abr-11	196	9	was	be	AUX
abr-11	196	10	widely	widely	ADV
abr-11	196	11	applauded	applaud	VERB
abr-11	196	12	until	until	SCONJ
abr-11	196	13	one	one	NUM
abr-11	196	14	wise	wise	ADJ
abr-11	196	15	old	old	ADJ
abr-11	196	16	mouse	mouse	NOUN
abr-11	196	17	asked	ask	VERB
abr-11	196	18	who	who	PRON
abr-11	196	19	among	among	ADP
abr-11	196	20	the	the	DET
abr-11	196	21	mice	mouse	NOUN
abr-11	196	22	intended	intend	VERB
abr-11	196	23	to	to	PART
abr-11	196	24	bell	bell	VERB
abr-11	196	25	the	the	DET
abr-11	196	26	cat	cat	NOUN
abr-11	196	27	.	.	PUNCT
abr-11	197	1	aesop	aesop	PROPN
abr-11	197	2	’s	’s	PART
abr-11	197	3	moral	moral	ADJ
abr-11	197	4	of	of	ADP
abr-11	197	5	course	course	NOUN
abr-11	197	6	was	be	AUX
abr-11	197	7	that	that	PRON
abr-11	197	8	is	be	AUX
abr-11	197	9	easy	easy	ADJ
abr-11	197	10	to	to	PART
abr-11	197	11	propose	propose	VERB
abr-11	197	12	impossible	impossible	ADJ
abr-11	197	13	solutions	solution	NOUN
abr-11	197	14	.	.	PUNCT
abr-11	198	1	a	a	DET
abr-11	198	2	careful	careful	ADJ
abr-11	198	3	'	'	PUNCT
abr-11	198	4	(	(	PUNCT
abr-11	198	5	'	'	PUNCT
abr-11	198	6	-21	-21	NUM
abr-11	198	7	+	+	ADJ
abr-11	198	8	1$!,$	1$!,$	NUM
abr-11	198	9	%	%	NOUN
abr-11	198	10	&	&	CCONJ
abr-11	198	11	#	#	SYM
abr-11	198	12	$	$	SYM
abr-11	198	13	3#'1/"#3#(%$)+,*./-%+#1$1/""!/()+(c$+%#31$!,$+(%#"('--2$c#(#"'%#)$+(%#--#.%/'-$.'0+%'-$1	3#'1/"#3#(%$)+,*./-%+#1$1/""!/()+(c$+%#31$!,$+(%#"('--2$c#(#"'%#)$+(%#--#.%/'-$.'0+%'-$1	NUM
abr-11	198	14	/	/	SYM
abr-11	198	15	cc#1%1	cc#1%1	NOUN
abr-11	198	16	$	$	SYM
abr-11	198	17	%	%	NOUN
abr-11	198	18	!	!	PUNCT
abr-11	199	1	$	$	SYM
abr-11	199	2	the	the	DET
abr-11	199	3	authors	author	NOUN
abr-11	199	4	that	that	PRON
abr-11	199	5	intellectual	intellectual	ADJ
abr-11	199	6	capital	capital	NOUN
abr-11	199	7	protagonists	protagonist	NOUN
abr-11	199	8	may	may	AUX
abr-11	199	9	be	be	AUX
abr-11	199	10	guilty	guilty	ADJ
abr-11	199	11	of	of	ADP
abr-11	199	12	proposing	propose	VERB
abr-11	199	13	an	an	DET
abr-11	199	14	impossible	impossible	ADJ
abr-11	199	15	solution	solution	NOUN
abr-11	199	16	in	in	ADP
abr-11	199	17	this	this	DET
abr-11	199	18	case	case	NOUN
abr-11	199	19	.	.	PUNCT
abr-11	200	1	the	the	DET
abr-11	200	2	present	present	ADJ
abr-11	200	3	absence	absence	NOUN
abr-11	200	4	of	of	ADP
abr-11	200	5	internally	internally	ADV
abr-11	200	6	generated	generate	VERB
abr-11	200	7	intellectual	intellectual	ADJ
abr-11	200	8	capital	capital	NOUN
abr-11	200	9	from	from	ADP
abr-11	200	10	balance	balance	NOUN
abr-11	200	11	sheets	sheet	NOUN
abr-11	200	12	is	be	AUX
abr-11	200	13	not	not	PART
abr-11	200	14	accounting	account	VERB
abr-11	200	15	negligence	negligence	NOUN
abr-11	200	16	,	,	PUNCT
abr-11	200	17	nor	nor	CCONJ
abr-11	200	18	accountants	accountant	NOUN
abr-11	200	19	’	'	PUNCT
abr-11	200	20	resistance	resistance	NOUN
abr-11	200	21	to	to	PART
abr-11	200	22	change	change	VERB
abr-11	200	23	,	,	PUNCT
abr-11	200	24	nor	nor	CCONJ
abr-11	200	25	is	be	AUX
abr-11	200	26	it	it	PRON
abr-11	200	27	even	even	ADV
abr-11	200	28	the	the	DET
abr-11	200	29	accounting	accounting	NOUN
abr-11	200	30	profession	profession	NOUN
abr-11	200	31	’s	’s	PART
abr-11	200	32	lack	lack	NOUN
abr-11	200	33	of	of	ADP
abr-11	200	34	imagination	imagination	NOUN
abr-11	200	35	as	as	SCONJ
abr-11	200	36	has	have	AUX
abr-11	200	37	been	be	AUX
abr-11	200	38	suggested	suggest	VERB
abr-11	200	39	in	in	ADP
abr-11	200	40	intellectual	intellectual	ADJ
abr-11	200	41	capital	capital	NOUN
abr-11	200	42	literature	literature	PROPN
abr-11	200	43	.	.	PUNCT
abr-11	201	1	rather	rather	ADV
abr-11	201	2	the	the	DET
abr-11	201	3	exclusion	exclusion	NOUN
abr-11	201	4	of	of	ADP
abr-11	201	5	items	item	NOUN
abr-11	201	6	of	of	ADP
abr-11	201	7	internally	internally	ADV
abr-11	201	8	generated	generate	VERB
abr-11	201	9	intellectual	intellectual	ADJ
abr-11	201	10	capital	capital	NOUN
abr-11	201	11	from	from	ADP
abr-11	201	12	the	the	DET
abr-11	201	13	6'-'(.#$1&##%$"#1/-%1$,"!3$/(,!"%/('%#$3#'1/"#3#(%$"#'-+%+#1$%&'%$-+3+%$@&'%$.'($6#$/1#,/--2$3#'1/"#)$+($*('(.+'-$	6'-'(.#$1&##%$"#1/-%1$,"!3$/(,!"%/('%#$3#'1/"#3#(%$"#'-+%+#1$%&'%$-+3+%$@&'%$.'($6#$/1#,/--2$3#'1/"#)$+($*('(.+'-$	NUM
abr-11	201	14	terms	term	NOUN
abr-11	201	15	.	.	PUNCT
abr-11	202	1	intellectual	intellectual	ADJ
abr-11	202	2	capital	capital	NOUN
abr-11	202	3	protagonists	protagonist	NOUN
abr-11	202	4	would	would	AUX
abr-11	202	5	be	be	AUX
abr-11	202	6	well	well	ADV
abr-11	202	7	advised	advise	VERB
abr-11	202	8	to	to	PART
abr-11	202	9	address	address	VERB
abr-11	202	10	measurement	measurement	NOUN
abr-11	202	11	issues	issue	NOUN
abr-11	202	12	if	if	SCONJ
abr-11	202	13	they	they	PRON
abr-11	202	14	ever	ever	ADV
abr-11	202	15	hope	hope	VERB
abr-11	202	16	for	for	ADP
abr-11	202	17	their	their	PRON
abr-11	202	18	calls	call	NOUN
abr-11	202	19	for	for	SCONJ
abr-11	202	20	broader	broad	ADJ
abr-11	202	21	reporting	reporting	NOUN
abr-11	202	22	of	of	ADP
abr-11	202	23	internally	internally	ADV
abr-11	202	24	generated	generate	VERB
abr-11	202	25	intellectual	intellectual	ADJ
abr-11	202	26	assets	asset	NOUN
abr-11	202	27	on	on	ADP
abr-11	202	28	the	the	DET
abr-11	202	29	balance	balance	NOUN
abr-11	202	30	sheet	sheet	NOUN
abr-11	202	31	to	to	PART
abr-11	202	32	be	be	AUX
abr-11	202	33	heeded	heed	VERB
abr-11	202	34	by	by	ADP
abr-11	202	35	the	the	DET
abr-11	202	36	accounting	accounting	NOUN
abr-11	202	37	community	community	NOUN
abr-11	202	38	.	.	PUNCT
abr-11	203	1	0bc02d8)bc	0bc02d8)bc	NOUN
abr-11	204	1	this	this	DET
abr-11	204	2	paper	paper	NOUN
abr-11	204	3	has	have	AUX
abr-11	204	4	reviewed	review	VERB
abr-11	204	5	suggestions	suggestion	NOUN
abr-11	204	6	coming	come	VERB
abr-11	204	7	out	out	ADP
abr-11	204	8	of	of	ADP
abr-11	204	9	intellectual	intellectual	ADJ
abr-11	204	10	capital	capital	NOUN
abr-11	204	11	literature	literature	NOUN
abr-11	204	12	for	for	ADP
abr-11	204	13	fuller	full	ADJ
abr-11	204	14	measurement	measurement	NOUN
abr-11	204	15	and	and	CCONJ
abr-11	204	16	reporting	report	VERB
abr-11	204	17	internally	internally	ADV
abr-11	204	18	generated	generate	VERB
abr-11	204	19	intellectual	intellectual	ADJ
abr-11	204	20	assets	asset	NOUN
abr-11	204	21	on	on	ADP
abr-11	204	22	the	the	DET
abr-11	204	23	balance	balance	NOUN
abr-11	204	24	sheet	sheet	NOUN
abr-11	204	25	and	and	CCONJ
abr-11	204	26	has	have	AUX
abr-11	204	27	found	find	VERB
abr-11	204	28	them	they	PRON
abr-11	204	29	unworkable	unworkable	ADJ
abr-11	204	30	from	from	ADP
abr-11	204	31	a	a	DET
abr-11	204	32	measurement	measurement	NOUN
abr-11	204	33	perspective	perspective	NOUN
abr-11	204	34	.	.	PUNCT
abr-11	205	1	each	each	PRON
abr-11	205	2	of	of	ADP
abr-11	205	3	the	the	DET
abr-11	205	4	three	three	NUM
abr-11	205	5	proposed	propose	VERB
abr-11	205	6	approaches	approach	NOUN
abr-11	205	7	for	for	ADP
abr-11	205	8	measuring	measure	VERB
abr-11	205	9	intellectual	intellectual	ADJ
abr-11	205	10	capital	capital	NOUN
abr-11	205	11	found	find	VERB
abr-11	205	12	in	in	ADP
abr-11	205	13	+	+	PROPN
abr-11	205	14	(	(	PUNCT
abr-11	205	15	%	%	ADV
abr-11	205	16	#	#	SYM
abr-11	205	17	--#.%/'-$.'0+%'-$-+%#"'%/"#$'00#'"1$)##0	--#.%/'-$.'0+%'-$-+%#"'%/"#$'00#'"1$)##0	PROPN
abr-11	205	18	-	-	PUNCT
abr-11	205	19	2$x'@#)=$w,$+30-#3#(%#)$(!(#$@!/-)$"#1/-%$+($)#.+1+!(f/1#,/-$3#'1/"#1	2$x'@#)=$w,$+30-#3#(%#)$(!(#$@!/-)$"#1/-%$+($)#.+1+!(f/1#,/-$3#'1/"#1	NOUN
abr-11	205	20	$	$	SYM
abr-11	205	21	!	!	PUNCT
abr-11	205	22	,	,	PUNCT
abr-11	205	23	$	$	SYM
abr-11	205	24	+	+	NOUN
abr-11	205	25	(	(	PUNCT
abr-11	205	26	%	%	NOUN
abr-11	205	27	#	#	VERB
abr-11	205	28	"	"	PUNCT
abr-11	205	29	(	(	PUNCT
abr-11	205	30	'	'	PUNCT
abr-11	205	31	--2$c#(#"'%#)$+(%#--#.%/'-$.'0+%'-8$%&+1$0"+3'"+-2$6#.'/1#$!,$%&#+"$-'.7$!,$"#-+'6	--2$c#(#"'%#)$+(%#--#.%/'-$.'0+%'-8$%&+1$0"+3'"+-2$6#.'/1#$!,$%&#+"$-'.7$!,$"#-+'6	ADJ
abr-11	205	32	+	+	ADJ
abr-11	205	33	-+%2$4+=#=$-'.7$!,$?#"+*'6	-+%2$4+=#=$-'.7$!,$?#"+*'6	ADJ
abr-11	205	34	+	+	ADJ
abr-11	205	35	-+%28	-+%28	NOUN
abr-11	205	36	$	$	SYM
abr-11	205	37	"	"	PUNCT
abr-11	205	38	#	#	SYM
abr-11	205	39	0"#1#(%'%+!('-$,'+%&,/-(#118$'()l!"$(#/%"'-+%2<=$	0"#1#(%'%+!('-$,'+%&,/-(#118$'()l!"$(#/%"'-+%2<=$	NOUN
abr-11	205	40	'	'	PUNCT
abr-11	205	41	"	"	PUNCT
abr-11	205	42	7#%$.'0+%'-+d'%+!($3!)#-1$0"!?+)#$!(-2$6-'.7$6!b$)!--'"$%!%'-1	7#%$.'0+%'-+d'%+!($3!)#-1$0"!?+)#$!(-2$6-'.7$6!b$)!--'"$%!%'-1	NUM
abr-11	205	43	$	$	NOUN
abr-11	205	44	that	that	PRON
abr-11	205	45	are	be	AUX
abr-11	205	46	poor	poor	ADJ
abr-11	205	47	representations	representation	NOUN
abr-11	205	48	of	of	ADP
abr-11	205	49	the	the	DET
abr-11	205	50	intellectual	intellectual	ADJ
abr-11	205	51	assets	asset	NOUN
abr-11	205	52	they	they	PRON
abr-11	205	53	purport	purport	VERB
abr-11	205	54	to	to	PART
abr-11	205	55	measure	measure	VERB
abr-11	205	56	.	.	PUNCT
abr-11	206	1	furthermore	furthermore	ADV
abr-11	206	2	,	,	PUNCT
abr-11	206	3	market	market	NOUN
abr-11	206	4	capitalization	capitalization	NOUN
abr-11	206	5	3!)#-1$&'?#$6##($`/1%+*#)$%&"!/c&$.+"./-'"$"#'1!(+(c$%&'%$'11/3#1$7(!@-#)c#$!,$%&#$?#"2$3'"7#%$?'-/'%+!(1$%&#2$'"#$	3!)#-1$&'?#$6##($`/1%+*#)$%&"!/c&$.+"./-'"$"#'1!(+(c$%&'%$'11/3#1$7(!@-#)c#$!,$%&#$?#"2$3'"7#%$?'-/'%+!(1$%&#2$'"#$	PROPN
abr-11	206	6	supposed	suppose	VERB
abr-11	206	7	to	to	PART
abr-11	206	8	predict	predict	VERB
abr-11	206	9	.	.	PUNCT
abr-11	207	1	return	return	VERB
abr-11	207	2	on	on	ADP
abr-11	207	3	assets	asset	NOUN
abr-11	207	4	models	model	NOUN
abr-11	207	5	depend	depend	VERB
abr-11	207	6	upon	upon	SCONJ
abr-11	207	7	benchmark	benchmark	ADJ
abr-11	207	8	comparisons	comparison	NOUN
abr-11	207	9	that	that	PRON
abr-11	207	10	have	have	VERB
abr-11	207	11	no	no	DET
abr-11	207	12	theoretical	theoretical	ADJ
abr-11	207	13	basis	basis	NOUN
abr-11	207	14	,	,	PUNCT
abr-11	207	15	do	do	AUX
abr-11	207	16	not	not	PART
abr-11	207	17	correct	correct	VERB
abr-11	207	18	for	for	ADP
abr-11	207	19	the	the	DET
abr-11	207	20	unrecorded	unrecorded	ADJ
abr-11	207	21	intellectual	intellectual	ADJ
abr-11	207	22	assets	asset	NOUN
abr-11	207	23	in	in	ADP
abr-11	207	24	the	the	DET
abr-11	207	25	denominators	denominator	NOUN
abr-11	207	26	of	of	ADP
abr-11	207	27	the	the	DET
abr-11	207	28	benchmarks	benchmark	NOUN
abr-11	207	29	,	,	PUNCT
abr-11	207	30	provide	provide	VERB
abr-11	207	31	highly	highly	ADV
abr-11	207	32	unstable	unstable	ADJ
abr-11	207	33	"	"	PUNCT
abr-11	207	34	#	#	SYM
abr-11	207	35	1/-%1$!?#"$%+3#8$'()$,'+-$%!$#b0-'+($@&2$1!3#$0"!*%'6-#$%#.&(!-!c2$.!30'(+#1$&'?#$d#"!$!"$(#c'%+?#$+(%#--#.%/'-$	1/-%1$!?#"$%+3#8$'()$,'+-$%!$#b0-'+($@&2$1!3#$0"!*%'6-#$%#.&(!-!c2$.!30'(+#1$&'?#$d#"!$!"$(#c'%+?#$+(%#--#.%/'-$	NUM
abr-11	207	36	capital	capital	NOUN
abr-11	207	37	.	.	PUNCT
abr-11	208	1	individual	individual	ADJ
abr-11	208	2	elements	element	NOUN
abr-11	208	3	models	model	NOUN
abr-11	208	4	are	be	AUX
abr-11	208	5	totally	totally	ADV
abr-11	208	6	subjective	subjective	ADJ
abr-11	208	7	in	in	ADP
abr-11	208	8	terms	term	NOUN
abr-11	208	9	of	of	ADP
abr-11	208	10	their	their	PRON
abr-11	208	11	construction	construction	NOUN
abr-11	208	12	and	and	CCONJ
abr-11	208	13	implementation	implementation	NOUN
abr-11	208	14	.	.	PUNCT
abr-11	209	1	individual	individual	ADJ
abr-11	209	2	#	#	SYM
abr-11	209	3	-#3#(%1$3!)#-1$0"!?+)#$@+)#-2$)+,,#"+(c$!/%.!3#1$+($@&+.&$(!$!/%.!3#$+1$3!"#$`/1%+*'6-#$%&'($'(2$!%&#"=$$	-#3#(%1$3!)#-1$0"!?+)#$@+)#-2$)+,,#"+(c$!/%.!3#1$+($@&+.&$(!$!/%.!3#$+1$3!"#$`/1%+*'6-#$%&'($'(2$!%&#"=$$	PROPN
abr-11	209	4	m#$.!(.-/)#$62$.!33#(%+(c$!($'$1%/)2$62$\#?$'()$m'"!@+($4ijjj<$+($@&+.&$%&#2$0/6-+1&#)$#30+"+.'-$*()+(c1	m#$.!(.-/)#$62$.!33#(%+(c$!($'$1%/)2$62$\#?$'()$m'"!@+($4ijjj<$+($@&+.&$%&#2$0/6-+1&#)$#30+"+.'-$*()+(c1	NOUN
abr-11	209	5	$	$	SYM
abr-11	209	6	1&!@+(c$	1&!@+(c$	NUM
abr-11	209	7	'	'	PRON
abr-11	209	8	$	$	SYM
abr-11	209	9	.!(1	.!(1	NOUN
abr-11	209	10	+	+	NOUN
abr-11	209	11	1%#(%$	1%#(%$	NUM
abr-11	209	12	)	)	PUNCT
abr-11	210	1	#	#	SYM
abr-11	210	2	.-+(#$	.-+(#$	NOUN
abr-11	211	1	+	+	ADJ
abr-11	211	2	(	(	PUNCT
abr-11	211	3	$	$	SYM
abr-11	211	4	%	%	NOUN
abr-11	211	5	&	&	CCONJ
abr-11	211	6	#	#	SYM
abr-11	211	7	$	$	SYM
abr-11	211	8	/1#,/-(#11	/1#,/-(#11	NUM
abr-11	211	9	$	$	SYM
abr-11	211	10	!	!	PUNCT
abr-11	211	11	,	,	PUNCT
abr-11	211	12	$	$	PROPN
abr-11	211	13	&	&	CCONJ
abr-11	211	14	+1%!"+.'-$*('(.+'-$	+1%!"+.'-$*('(.+'-$	ADJ
abr-11	211	15	'	'	PUNCT
abr-11	211	16	..	..	PUNCT
abr-11	211	17	!	!	PUNCT
abr-11	211	18	/(%+(c$	/(%+(c$	PUNCT
abr-11	212	1	+	+	ADJ
abr-11	212	2	(	(	PUNCT
abr-11	212	3	,	,	PUNCT
abr-11	212	4	!	!	PUNCT
abr-11	212	5	"	"	PUNCT
abr-11	212	6	3'%+!($	3'%+!($	NUM
abr-11	212	7	46!!7$?'-/#18	46!!7$?'-/#18	NUM
abr-11	212	8	$	$	SYM
abr-11	212	9	.'1&$	.'1&$	PUNCT
abr-11	212	10	x!@18$'()$#'"(+(c1<$,!"$0"#)+.%+(c$,/%/"#$1%!.7$"#%/"(1=$\#?$'()$m'"!@+($.!(.-/)#)$4'3!(c$!%&#"$%&+(c1<$%&'%$%&#$	x!@18$'()$#'"(+(c1<$,!"$0"#)+.%+(c$,/%/"#$1%!.7$"#%/"(1=$\#?$'()$m'"!@+($.!(.-/)#)$4'3!(c$!%&#"$%&+(c1<$%&'%$%&#$	X
abr-11	212	11	decline	decline	NOUN
abr-11	212	12	in	in	ADP
abr-11	212	13	usefulness	usefulness	NOUN
abr-11	212	14	must	must	AUX
abr-11	212	15	be	be	AUX
abr-11	212	16	in	in	ADP
abr-11	212	17	some	some	DET
abr-11	212	18	part	part	NOUN
abr-11	212	19	due	due	ADP
abr-11	212	20	to	to	ADP
abr-11	212	21	the	the	DET
abr-11	212	22	failure	failure	NOUN
abr-11	212	23	of	of	ADP
abr-11	212	24	accounting	accounting	NOUN
abr-11	212	25	numbers	number	NOUN
abr-11	212	26	to	to	PART
abr-11	212	27	accurately	accurately	ADV
abr-11	212	28	include	include	VERB
abr-11	212	29	the	the	DET
abr-11	212	30	value	value	NOUN
abr-11	212	31	of	of	ADP
abr-11	212	32	internally	internally	ADV
abr-11	212	33	generated	generate	VERB
abr-11	212	34	intellectual	intellectual	ADJ
abr-11	212	35	assets	asset	NOUN
abr-11	212	36	and	and	CCONJ
abr-11	212	37	to	to	PART
abr-11	212	38	accurately	accurately	ADV
abr-11	212	39	expense	expense	VERB
abr-11	212	40	them	they	PRON
abr-11	212	41	as	as	SCONJ
abr-11	212	42	they	they	PRON
abr-11	212	43	expire	expire	VERB
abr-11	212	44	.	.	PUNCT
abr-11	213	1	while	while	SCONJ
abr-11	213	2	we	we	PRON
abr-11	213	3	readily	readily	ADV
abr-11	213	4	concede	concede	VERB
abr-11	213	5	%	%	NOUN
abr-11	213	6	&	&	CCONJ
abr-11	213	7	#	#	SYM
abr-11	213	8	$	$	NUM
abr-11	213	9	)	)	PUNCT
abr-11	213	10	#	#	SYM
abr-11	213	11	.-+(#$	.-+(#$	NOUN
abr-11	214	1	+	+	ADJ
abr-11	214	2	(	(	PUNCT
abr-11	214	3	$	$	SYM
abr-11	214	4	%	%	NOUN
abr-11	214	5	&	&	CCONJ
abr-11	214	6	#	#	SYM
abr-11	214	7	$	$	SYM
abr-11	214	8	.!""#-'%+!($6#%@##($&+1%!"+.'-$*('(.+'-$	.!""#-'%+!($6#%@##($&+1%!"+.'-$*('(.+'-$	X
abr-11	215	1	+	+	ADJ
abr-11	215	2	(	(	PUNCT
abr-11	215	3	,	,	PUNCT
abr-11	215	4	!	!	PUNCT
abr-11	216	1	"	"	PUNCT
abr-11	216	2	3'%+!($'()$	3'%+!($'()$	X
abr-11	216	3	,	,	PUNCT
abr-11	216	4	/%/"#$1%!.7	/%/"#$1%!.7	VERB
abr-11	216	5	$	$	SYM
abr-11	216	6	"	"	PUNCT
abr-11	216	7	#	#	SYM
abr-11	216	8	%	%	NOUN
abr-11	216	9	/"(18$@#$	/"(18$@#$	PUNCT
abr-11	217	1	+	+	ADJ
abr-11	217	2	(	(	PUNCT
abr-11	217	3	%	%	INTJ
abr-11	217	4	#	#	VERB
abr-11	217	5	"	"	PUNCT
abr-11	217	6	0"#%$	0"#%$	ADJ
abr-11	217	7	%	%	NOUN
abr-11	217	8	&	&	CCONJ
abr-11	217	9	+1	+1	ADJ
abr-11	217	10	$	$	SYM
abr-11	217	11	decline	decline	VERB
abr-11	217	12	differently	differently	ADV
abr-11	217	13	than	than	SCONJ
abr-11	217	14	did	do	VERB
abr-11	217	15	lev	lev	NOUN
abr-11	217	16	and	and	CCONJ
abr-11	217	17	zarowin	zarowin	PROPN
abr-11	217	18	.	.	PUNCT
abr-11	218	1	we	we	PRON
abr-11	218	2	think	think	VERB
abr-11	218	3	a	a	DET
abr-11	218	4	rapidly	rapidly	ADV
abr-11	218	5	increasing	increase	VERB
abr-11	218	6	rate	rate	NOUN
abr-11	218	7	of	of	ADP
abr-11	218	8	technological	technological	ADJ
abr-11	218	9	and	and	CCONJ
abr-11	218	10	social	social	ADJ
abr-11	218	11	change	change	NOUN
abr-11	218	12	explains	explain	VERB
abr-11	218	13	the	the	DET
abr-11	218	14	decline	decline	NOUN
abr-11	218	15	in	in	ADP
abr-11	218	16	predictability	predictability	NOUN
abr-11	218	17	of	of	ADP
abr-11	218	18	historical	historical	ADJ
abr-11	218	19	numbers	number	NOUN
abr-11	218	20	for	for	ADP
abr-11	218	21	the	the	DET
abr-11	218	22	future	future	NOUN
abr-11	218	23	.	.	PUNCT
abr-11	219	1	if	if	SCONJ
abr-11	219	2	rate	rate	NOUN
abr-11	219	3	of	of	ADP
abr-11	219	4	technological	technological	ADJ
abr-11	219	5	and	and	CCONJ
abr-11	219	6	social	social	ADJ
abr-11	219	7	change	change	NOUN
abr-11	219	8	+1$'	+1$'	NOUN
abr-11	219	9	..	..	SYM
abr-11	219	10	#-#"'%+(c$4'()$@#$6#-+#?#$+%$+1<8$%&#$,/%/"#8$+%1#-,8$('%/"'--2$#(%'+-1$'$&+c&#"$)#c"##$!,$/(.#"%'+(%2$%&'($+%$&'1	#-#"'%+(c$4'()$@#$6#-+#?#$+%$+1<8$%&#$,/%/"#8$+%1#-,8$('%/"'--2$#(%'+-1$'$&+c&#"$)#c"##$!,$/(.#"%'+(%2$%&'($+%$&'1	NOUN
abr-11	219	11	$	$	NOUN
abr-11	219	12	in	in	ADP
abr-11	219	13	the	the	DET
abr-11	219	14	past	past	NOUN
abr-11	219	15	and	and	CCONJ
abr-11	219	16	is	be	AUX
abr-11	219	17	less	less	ADV
abr-11	219	18	predictable	predictable	ADJ
abr-11	219	19	.	.	PUNCT
abr-11	220	1	historical	historical	ADJ
abr-11	220	2	data	datum	NOUN
abr-11	220	3	in	in	ADP
abr-11	220	4	a	a	DET
abr-11	220	5	rapidly	rapidly	ADV
abr-11	220	6	changing	change	VERB
abr-11	220	7	environment	environment	NOUN
abr-11	220	8	intuitively	intuitively	ADV
abr-11	220	9	must	must	AUX
abr-11	220	10	be	be	AUX
abr-11	220	11	less	less	ADV
abr-11	220	12	likely	likely	ADJ
abr-11	220	13	to	to	PART
abr-11	220	14	accurately	accurately	ADV
abr-11	220	15	predict	predict	VERB
abr-11	220	16	a	a	DET
abr-11	220	17	more	more	ADV
abr-11	220	18	uncertain	uncertain	ADJ
abr-11	220	19	future	future	NOUN
abr-11	220	20	than	than	SCONJ
abr-11	220	21	it	it	PRON
abr-11	220	22	once	once	ADV
abr-11	220	23	did	do	VERB
abr-11	220	24	in	in	ADP
abr-11	220	25	a	a	DET
abr-11	220	26	more	more	ADV
abr-11	220	27	slowing	slowing	ADJ
abr-11	220	28	changing	change	VERB
abr-11	220	29	world	world	NOUN
abr-11	220	30	.	.	PUNCT
abr-11	221	1	in	in	ADP
abr-11	221	2	our	our	PRON
abr-11	221	3	view	view	NOUN
abr-11	221	4	the	the	DET
abr-11	221	5	'	'	PUNCT
abr-11	221	6	..	..	PUNCT
abr-11	221	7	#	#	NOUN
abr-11	221	8	-#"'%+!($!,$.&'(c#$+1$%&#$6#%%#"$#b0-'('%+!($,!"$%&#$\#?$'()$m'"!@+($*()+(c=$	-#"'%+!($!,$.&'(c#$+1$%&#$6#%%#"$#b0-'('%+!($,!"$%&#$\#?$'()$m'"!@+($*()+(c=$	NOUN
abr-11	221	9	!	!	PUNCT
abr-11	221	10	"	"	PUNCT
abr-11	221	11	#	#	SYM
abr-11	221	12	$	$	SYM
abr-11	221	13	%	%	NOUN
abr-11	221	14	!	!	PUNCT
abr-11	222	1	$	$	SYM
abr-11	222	2	%	%	NOUN
abr-11	222	3	&	&	CCONJ
abr-11	222	4	#	#	SYM
abr-11	222	5	$	$	SYM
abr-11	222	6	0!+(%8$)#.-+(#1$+($%&#$	0!+(%8$)#.-+(#1$+($%&#$	NUM
abr-11	222	7	0"#)+.%'6	0"#)+.%'6	X
abr-11	222	8	+	+	NOUN
abr-11	222	9	-+%2$!,$%"')+%+!('-$*('(.+'-$"#0!"%1$@!/-)$(!%$6#$"#?#"1#)$'()$0#"&'01$@!/-)$#?#($6#$+(."#'1#)$62$+(.-/)+(c$	-+%2$!,$%"')+%+!('-$*('(.+'-$"#0!"%1$@!/-)$(!%$6#$"#?#"1#)$'()$0#"&'01$@!/-)$#?#($6#$+(."#'1#)$62$+(.-/)+(c$	NOUN
abr-11	222	10	in	in	ADP
abr-11	222	11	those	those	DET
abr-11	222	12	historical	historical	ADJ
abr-11	222	13	data	datum	NOUN
abr-11	222	14	spurious	spurious	ADJ
abr-11	222	15	measures	measure	NOUN
abr-11	222	16	of	of	ADP
abr-11	222	17	unrecorded	unrecorded	ADJ
abr-11	222	18	intellectual	intellectual	ADJ
abr-11	222	19	assets	asset	NOUN
abr-11	222	20	.	.	PUNCT
abr-11	223	1	since	since	SCONJ
abr-11	223	2	proposals	proposal	NOUN
abr-11	223	3	for	for	ADP
abr-11	223	4	measuring	measure	VERB
abr-11	223	5	internally	internally	ADV
abr-11	223	6	generated	generate	VERB
abr-11	223	7	intellectual	intellectual	ADJ
abr-11	223	8	assets	asset	NOUN
abr-11	223	9	provide	provide	VERB
abr-11	223	10	spurious	spurious	ADJ
abr-11	223	11	measures	measure	NOUN
abr-11	223	12	that	that	PRON
abr-11	223	13	would	would	AUX
abr-11	223	14	not	not	PART
abr-11	223	15	be	be	AUX
abr-11	223	16	useful	useful	ADJ
abr-11	223	17	to	to	PART
abr-11	223	18	decision	decision	VERB
abr-11	223	19	making	making	NOUN
abr-11	223	20	,	,	PUNCT
abr-11	223	21	and	and	CCONJ
abr-11	223	22	since	since	SCONJ
abr-11	223	23	bright	bright	ADJ
abr-11	223	24	minds	mind	NOUN
abr-11	223	25	have	have	AUX
abr-11	223	26	been	be	AUX
abr-11	223	27	unable	unable	ADJ
abr-11	223	28	to	to	PART
abr-11	223	29	devise	devise	VERB
abr-11	223	30	any	any	DET
abr-11	223	31	other	other	ADJ
abr-11	223	32	suitable	suitable	ADJ
abr-11	223	33	approaches	approach	NOUN
abr-11	223	34	to	to	PART
abr-11	223	35	measure	measure	VERB
abr-11	223	36	intellectual	intellectual	ADJ
abr-11	223	37	assets	asset	NOUN
abr-11	223	38	,	,	PUNCT
abr-11	223	39	we	we	PRON
abr-11	223	40	conclude	conclude	VERB
abr-11	223	41	that	that	SCONJ
abr-11	223	42	including	include	VERB
abr-11	223	43	a	a	DET
abr-11	223	44	broader	broad	ADJ
abr-11	223	45	set	set	NOUN
abr-11	223	46	of	of	ADP
abr-11	223	47	internally	internally	ADV
abr-11	223	48	generated	generate	VERB
abr-11	223	49	intellectual	intellectual	ADJ
abr-11	223	50	assets	asset	NOUN
abr-11	223	51	on	on	ADP
abr-11	223	52	the	the	DET
abr-11	223	53	balance	balance	NOUN
abr-11	223	54	1&##%$+1$/("#'-+1%+.$+($'$/1#,/-$@'2=$5	1&##%$+1$/("#'-+1%+.$+($'$/1#,/-$@'2=$5	PROPN
abr-11	223	55	..	..	PUNCT
abr-11	223	56	!")+(c-28$%&#"#$+1$-+%%-#$"#'1!($%!$#b0#.%$%&#$*('(.+'-$'	!")+(c-28$%&#"#$+1$-+%%-#$"#'1!($%!$#b0#.%$%&#$*('(.+'-$'	PROPN
abr-11	223	57	..	..	PUNCT
abr-11	223	58	!/(%+(c$.!33/(+%2	!/(%+(c$.!33/(+%2	X
abr-11	224	1	$	$	PRON
abr-11	224	2	will	will	AUX
abr-11	224	3	change	change	VERB
abr-11	224	4	its	its	PRON
abr-11	224	5	present	present	ADJ
abr-11	224	6	position	position	NOUN
abr-11	224	7	on	on	ADP
abr-11	224	8	these	these	DET
abr-11	224	9	matters	matter	NOUN
abr-11	224	10	.	.	PUNCT
abr-11	225	1	intellectual	intellectual	ADJ
abr-11	225	2	capital	capital	NOUN
abr-11	225	3	advocates	advocate	NOUN
abr-11	225	4	who	who	PRON
abr-11	225	5	argue	argue	VERB
abr-11	225	6	for	for	ADP
abr-11	225	7	broader	broad	ADJ
abr-11	225	8	inclusion	inclusion	NOUN
abr-11	225	9	of	of	ADP
abr-11	225	10	+	+	ADJ
abr-11	225	11	(	(	PUNCT
abr-11	225	12	%	%	INTJ
abr-11	225	13	#	#	VERB
abr-11	225	14	"	"	PUNCT
abr-11	225	15	(	(	PUNCT
abr-11	225	16	'	'	PUNCT
abr-11	225	17	--2$c#(#"'%#)$+(%#--#.%/'-$'11#%1$!($%&#$6'-'(.#$1&##%$1&!/-)$*"1%$'))"#11$%&#$#b0"#11#)$3#'1/"#3#(%$.!(.#"(1	--2$c#(#"'%#)$+(%#--#.%/'-$'11#%1$!($%&#$6'-'(.#$1&##%$1&!/-)$*"1%$'))"#11$%&#$#b0"#11#)$3#'1/"#3#(%$.!(.#"(1	NOUN
abr-11	225	18	$	$	NOUN
abr-11	225	19	of	of	ADP
abr-11	225	20	accountants	accountant	NOUN
abr-11	225	21	if	if	SCONJ
abr-11	225	22	they	they	PRON
abr-11	225	23	are	be	AUX
abr-11	225	24	to	to	PART
abr-11	225	25	successfully	successfully	ADV
abr-11	225	26	advance	advance	VERB
abr-11	225	27	their	their	PRON
abr-11	225	28	argument	argument	NOUN
abr-11	225	29	.	.	PUNCT
abr-11	226	1	2010	2010	NUM
abr-11	226	2	,	,	PUNCT
abr-11	226	3	vol	vol	NOUN
abr-11	226	4	.	.	PROPN
abr-11	226	5	1	1	NUM
abr-11	226	6	,	,	PUNCT
abr-11	226	7	no	no	INTJ
abr-11	226	8	.	.	NOUN
abr-11	226	9	1	1	NUM
abr-11	226	10	,	,	PUNCT
abr-11	226	11	36	36	NUM
abr-11	226	12	-	-	SYM
abr-11	226	13	44	44	NUM
abr-11	226	14	morgan	morgan	NOUN
abr-11	226	15	,	,	PUNCT
abr-11	226	16	ihrke	ihrke	NOUN
abr-11	226	17	and	and	CCONJ
abr-11	226	18	hurley	hurley	PROPN
abr-11	226	19	43	43	NUM
abr-11	226	20	advances	advance	NOUN
abr-11	226	21	in	in	ADP
abr-11	226	22	business	business	NOUN
abr-11	226	23	research	research	NOUN
abr-11	226	24	"	"	PUNCT
abr-11	226	25	<	<	X
abr-11	226	26	?	?	PUNCT
abr-11	226	27	<	<	X
abr-11	226	28	"	"	PUNCT
abr-11	226	29	<	<	X
abr-11	226	30	c0<8	c0<8	NOUN
abr-11	226	31	56#21#7#"'8$w=$9::;=$w(%#--#.%/'-$.'0+%'-$0"'.%+.#1$!,$*"31$'()$.!33!)+*.'%+!($!,$-'6!/"=$accounting	56#21#7#"'8$w=$9::;=$w(%#--#.%/'-$.'0+%'-$0"'.%+.#1$!,$*"31$'()$.!33!)+*.'%+!($!,$-'6!/"=$accounting	NOUN
abr-11	226	32	,	,	PUNCT
abr-11	226	33	auditing	auditing	NOUN
abr-11	226	34	,	,	PUNCT
abr-11	226	35	and	and	CCONJ
abr-11	226	36	accountability	accountability	NOUN
abr-11	226	37	journal8$9ig$qofr;=$	journal8$9ig$qofr;=$	PROPN
abr-11	226	38	ambler	ambler	NOUN
abr-11	226	39	,	,	PUNCT
abr-11	226	40	t.	t.	PROPN
abr-11	226	41	2002	2002	NUM
abr-11	226	42	.	.	PUNCT
abr-11	227	1	accounting	account	VERB
abr-11	227	2	for	for	ADP
abr-11	227	3	untouchables	untouchable	NOUN
abr-11	227	4	.	.	PUNCT
abr-11	228	1	accountant8$a#6"/'"2g$iofi;=	accountant8$a#6"/'"2g$iofi;=	PROPN
abr-11	228	2	s&'"%#1&8$c=8$j$s'(2!0')&2'28$5=$9::_=$w(%#--#.%/'-$.'0+%'-g$[!(.#0%$'()$+%1$3#'1/"#3#(%=$finance	s&'"%#1&8$c=8$j$s'(2!0')&2'28$5=$9::_=$w(%#--#.%/'-$.'0+%'-g$[!(.#0%$'()$+%1$3#'1/"#3#(%=$finance	PROPN
abr-11	228	3	india8$ijg$iqo_f	india8$ijg$iqo_f	PROPN
abr-11	228	4	1375	1375	NUM
abr-11	228	5	.	.	PUNCT
abr-11	229	1	s!(%+18$>=$9::i=$511#11+(c$7(!@-#)c#$'11#%1g$5$"#?+#@$!,$%&#$3!)#-1$/1#)$%!$3#'1/"#$+(%#--#.%/'-$.'0+%'-=$international	s!(%+18$>=$9::i=$511#11+(c$7(!@-#)c#$'11#%1g$5$"#?+#@$!,$%&#$3!)#-1$/1#)$%!$3#'1/"#$+(%#--#.%/'-$.'0+%'-=$international	ADJ
abr-11	229	2	journal	journal	NOUN
abr-11	229	3	of	of	ADP
abr-11	229	4	management	management	NOUN
abr-11	229	5	reviews8$qg$rifo:=	reviews8$qg$rifo:=	NOUN
abr-11	230	1	[	[	PUNCT
abr-11	230	2	#	#	SYM
abr-11	230	3	d'+"8$n=$9::;=$w(%#--#.%/'-$.'0+%'-g$a+)+(c$+($0-'+($?+#@=$journal	d'+"8$n=$9::;=$w(%#--#.%/'-$.'0+%'-g$a+)+(c$+($0-'+($?+#@=$journal	ADJ
abr-11	230	4	of	of	ADP
abr-11	230	5	performance	performance	NOUN
abr-11	230	6	management8$9ig$9jfqj=	management8$9ig$9jfqj=	X
abr-11	230	7	edvinsson	edvinsson	PROPN
abr-11	230	8	,	,	PUNCT
abr-11	230	9	l.	l.	PROPN
abr-11	230	10	2002	2002	NUM
abr-11	230	11	.	.	PUNCT
abr-11	231	1	0'31'3/+#!,'*6%+.e#f!g9/+!>'.!*##e!+'!h*'&!+'!*/$%6/+#!+9#!h*'&,#e6#!#-'*'=	0'31'3/+#!,'*6%+.e#f!g9/+!>'.!*##e!+'!h*'&!+'!*/$%6/+#!+9#!h*'&,#e6#!#-'*'=	NUM
abr-11	231	2	>	>	X
abr-11	231	3	.	.	PUNCT
abr-11	232	1	upper	upper	ADJ
abr-11	232	2	h'))-#$y+?#"8$>ng$financial	h'))-#$y+?#"8$>ng$financial	PROPN
abr-11	232	3	times	times	PROPN
abr-11	232	4	prentice	prentice	PROPN
abr-11	232	5	hall	hall	PROPN
abr-11	232	6	.	.	PUNCT
abr-11	233	1	edvinsson	edvinsson	PROPN
abr-11	233	2	,	,	PUNCT
abr-11	233	3	l.	l.	PROPN
abr-11	233	4	,	,	PUNCT
abr-11	233	5	&	&	CCONJ
abr-11	233	6	malone	malone	PROPN
abr-11	233	7	,	,	PUNCT
abr-11	233	8	m.	m.	NOUN
abr-11	233	9	1997	1997	NUM
abr-11	233	10	.	.	PUNCT
abr-11	233	11	)	)	PUNCT
abr-11	234	1	*	*	PUNCT
abr-11	235	1	+	+	ADV
abr-11	235	2	#	#	NUM
abr-11	235	3	,	,	PUNCT
abr-11	235	4	,	,	PUNCT
abr-11	235	5	#	#	SYM
abr-11	235	6	-+./,!-/1%+/,f!"#/,%i%*6!>'.3!-'=1/*>j5!+3.#!$/,.#!k>!l*e%*6!%+5!9%ee	-+./,!-/1%+/,f!"#/,%i%*6!>'.3!-'=1/*>j5!+3.#!$/,.#!k>!l*e%*6!%+5!9%ee	NOUN
abr-11	235	7	#	#	SYM
abr-11	235	8	*	*	NOUN
abr-11	235	9	!	!	PUNCT
abr-11	236	1	brainpower=$>#@$n!"7g$a'"0#"$s/1+(#11=	brainpower=$>#@$n!"7g$a'"0#"$s/1+(#11=	NOUN
abr-11	236	2	?	?	PUNCT
abr-11	237	1	#	#	SYM
abr-11	237	2	e#3/	e#3/	NOUN
abr-11	237	3	,	,	PUNCT
abr-11	237	4	!	!	PUNCT
abr-11	238	1	--'.*+%*6!8+/*e/3e5!7'/3e	--'.*+%*6!8+/*e/3e5!7'/3e	PROPN
abr-11	238	2	!	!	PUNCT
abr-11	238	3	;	;	PUNCT
abr-11	238	4	?	?	X
abr-11	239	1	8	8	NUM
abr-11	239	2	7am$9::k=$hha5[$>!=$_8$u#*(+%+!(1$!,$#-#3#(%1$'()$6'1+.$"#.!c(+%+!($	7am$9::k=$hha5[$>!=$_8$u#*(+%+!(1$!,$#-#3#(%1$'()$6'1+.$"#.!c(+%+!($	NUM
abr-11	239	3	."+%#"+'$,!"$'	."+%#"+'$,!"$'	PROPN
abr-11	239	4	..	..	PUNCT
abr-11	239	5	"/'-f6'1	"/'-f6'1	PUNCT
abr-11	239	6	+	+	NOUN
abr-11	239	7	1$*('(.+'-$1%'%#3#(%1=$00=$if99	1$*('(.+'-$1%'%#3#(%1=$00=$if99	NUM
abr-11	239	8	$	$	NUM
abr-11	239	9	?	?	PUNCT
abr-11	239	10	%	%	NOUN
abr-11	239	11	*	*	PUNCT
abr-11	239	12	/*-%/	/*-%/	NOUN
abr-11	239	13	,	,	PUNCT
abr-11	239	14	!	!	PUNCT
abr-11	239	15	--'.*+%*6	--'.*+%*6	PUNCT
abr-11	239	16	!	!	PUNCT
abr-11	239	17	8+/*e/3e5	8+/*e/3e5	NUM
abr-11	239	18	!	!	X
abr-11	240	1	7'/3e	7'/3e	NUM
abr-11	240	2	!	!	PUNCT
abr-11	240	3	;	;	PUNCT
abr-11	240	4	?	?	PUNCT
abr-11	241	1	87am	87am	NOUN
abr-11	241	2	1985	1985	NUM
abr-11	241	3	.	.	PUNCT
abr-11	242	1	0'*-#1	0'*-#1	PROPN
abr-11	242	2	+	+	PROPN
abr-11	242	3	5	5	NUM
abr-11	242	4	!	!	PUNCT
abr-11	242	5	8+/+#=#*+	8+/+#=#*+	NUM
abr-11	242	6	!	!	PUNCT
abr-11	243	1	c'm	c'm	PROPN
abr-11	243	2	!	!	PUNCT
abr-11	244	1	no	no	INTJ
abr-11	244	2	!	!	PUNCT
abr-11	244	3	a2./.'34	a2./.'34	PROPN
abr-11	244	4	!	!	PUNCT
abr-11	245	1	$	$	SYM
abr-11	245	2	+	+	NOUN
abr-11	245	3	!	!	PROPN
abr-11	246	1	>	>	PROPN
abr-11	246	2	&	&	CCONJ
abr-11	246	3	'	'	PUNCT
abr-11	246	4	,	,	PUNCT
abr-11	246	5	'	'	PUNCT
abr-11	246	6	-&,2	-&,2	PUNCT
abr-11	246	7	!	!	NOUN
abr-11	246	8	statements	statement	NOUN
abr-11	246	9	.	.	PUNCT
abr-11	247	1	stamford	stamford	PROPN
abr-11	247	2	,	,	PUNCT
abr-11	247	3	ct	ct	PROPN
abr-11	247	4	:	:	PUNCT
abr-11	247	5	fasb	fasb	NOUN
abr-11	247	6	.	.	PUNCT
abr-11	248	1	gitman	gitman	PROPN
abr-11	248	2	l.	l.	PROPN
abr-11	248	3	2003	2003	NUM
abr-11	248	4	.	.	PUNCT
abr-11	249	1	43%*-%1,#5!'(!=/*/6#3%/,!l*/*-	43%*-%1,#5!'(!=/*/6#3%/,!l*/*-	NUM
abr-11	249	2	#	#	NOUN
abr-11	249	3	.	.	PUNCT
abr-11	250	1	boston	boston	PROPN
abr-11	250	2	,	,	PUNCT
abr-11	250	3	5	5	NUM
abr-11	250	4	g	g	PROPN
abr-11	250	5	addison	addison	PROPN
abr-11	250	6	wesley	wesley	PROPN
abr-11	250	7	.	.	PUNCT
abr-11	251	1	grossman	grossman	PROPN
abr-11	251	2	,	,	PUNCT
abr-11	251	3	m.	m.	NOUN
abr-11	251	4	2006	2006	NUM
abr-11	251	5	.	.	PUNCT
abr-11	252	1	an	an	DET
abr-11	252	2	overview	overview	NOUN
abr-11	252	3	of	of	ADP
abr-11	252	4	knowledge	knowledge	NOUN
abr-11	252	5	management	management	NOUN
abr-11	252	6	assessment	assessment	NOUN
abr-11	252	7	approaches	approach	NOUN
abr-11	252	8	.	.	PUNCT
abr-11	253	1	journal	journal	PROPN
abr-11	253	2	of	of	ADP
abr-11	253	3	american	american	PROPN
abr-11	253	4	academy	academy	PROPN
abr-11	253	5	of	of	ADP
abr-11	253	6	business8$;g$9r9	business8$;g$9r9	PROPN
abr-11	253	7	-	-	PUNCT
abr-11	253	8	277	277	NUM
abr-11	253	9	.	.	PUNCT
abr-11	254	1	holmen	holmen	PROPN
abr-11	254	2	,	,	PUNCT
abr-11	254	3	j.	j.	PROPN
abr-11	254	4	2005	2005	NUM
abr-11	254	5	.	.	PUNCT
abr-11	255	1	intellectual	intellectual	ADJ
abr-11	255	2	capital	capital	NOUN
abr-11	255	3	reporting	reporting	NOUN
abr-11	255	4	.	.	PUNCT
abr-11	256	1	management	management	NOUN
abr-11	256	2	accounting	accounting	NOUN
abr-11	256	3	quarterly8$og$ifj=$$	quarterly8$og$ifj=$$	PROPN
abr-11	256	4	hunter	hunter	NOUN
abr-11	256	5	,	,	PUNCT
abr-11	256	6	l.	l.	PROPN
abr-11	256	7	,	,	PUNCT
abr-11	256	8	webster	webster	PROPN
abr-11	256	9	,	,	PUNCT
abr-11	256	10	e=8$j$m2'%%8$5=$9::_=$	e=8$j$m2'%%8$5=$9::_=$	VERB
abr-11	256	11	#	#	SYM
abr-11	256	12	'	'	NOUN
abr-11	256	13	1/"+(c$+(%#--#.%/'-$.'0+%'-g$5$"#?+#@$!,$./""#(%$0"'.%+.#=$australian	1/"+(c$+(%#--#.%/'-$.'0+%'-g$5$"#?+#@$!,$./""#(%$0"'.%+.#=$australian	NUM
abr-11	256	14	accounting	accounting	NOUN
abr-11	256	15	review8$i_g$rf99=$$	review8$i_g$rf99=$$	NUM
abr-11	256	16	international	international	ADJ
abr-11	256	17	accounting	accounting	NOUN
abr-11	256	18	standards	standard	NOUN
abr-11	256	19	board=$	board=$	ADJ
abr-11	256	20	9::i=$	9::i=$	NUM
abr-11	256	21	a"'3#@!"7	a"'3#@!"7	NOUN
abr-11	256	22	$	$	NUM
abr-11	256	23	,	,	PUNCT
abr-11	256	24	!	!	PUNCT
abr-11	257	1	"	"	PUNCT
abr-11	257	2	$	$	SYM
abr-11	257	3	%	%	NOUN
abr-11	257	4	&	&	CCONJ
abr-11	257	5	#	#	SYM
abr-11	257	6	$	$	SYM
abr-11	257	7	0"#1#(%'%+!($	0"#1#(%'%+!($	NUM
abr-11	257	8	'	'	PUNCT
abr-11	257	9	(	(	PUNCT
abr-11	257	10	)	)	PUNCT
abr-11	257	11	$	$	NUM
abr-11	257	12	0"#0'"'%+!($	0"#0'"'%+!($	NOUN
abr-11	257	13	!	!	PUNCT
abr-11	258	1	,	,	PUNCT
abr-11	258	2	$	$	SYM
abr-11	258	3	*	*	PUNCT
abr-11	258	4	(	(	PUNCT
abr-11	258	5	'	'	PUNCT
abr-11	258	6	(	(	PUNCT
abr-11	258	7	.+'-$	.+'-$	PUNCT
abr-11	258	8	statements	statement	NOUN
abr-11	258	9	.	.	PUNCT
abr-11	259	1	london	london	PROPN
abr-11	259	2	,	,	PUNCT
abr-11	259	3	uk	uk	PROPN
abr-11	259	4	,	,	PUNCT
abr-11	259	5	iasb	iasb	NOUN
abr-11	259	6	.	.	PUNCT
abr-11	260	1	n#(7+(18$l=8$j$f0%!(8$m=$9::i=$w(%#"('--2$c#(#"'%#)$+(%'(c+6-#$'11#%1g$a"'3+(c$%&#$)+1./11+!(=$australian	n#(7+(18$l=8$j$f0%!(8$m=$9::i=$w(%#"('--2$c#(#"'%#)$+(%'(c+6-#$'11#%1g$a"'3+(c$%&#$)+1./11+!(=$australian	ADJ
abr-11	260	2	accounting	accounting	NOUN
abr-11	260	3	review8$iig$rfii=	review8$iig$rfii=	PROPN
abr-11	260	4	p'%*+!0'*-#1+./,!?3/=#&'3h!43'q#-+	p'%*+!0'*-#1+./,!?3/=#&'3h!43'q#-+	NOUN
abr-11	260	5	!	!	PUNCT
abr-11	260	6	;)	;)	PUNCT
abr-11	260	7	87!/*e	87!/*e	NUM
abr-11	260	8	!	!	PUNCT
abr-11	260	9	?	?	PUNCT
abr-11	261	1	87a	87a	NUM
abr-11	261	2	.	.	PUNCT
abr-11	262	1	2006	2006	NUM
abr-11	262	2	.	.	PUNCT
abr-11	263	1	phase	phase	NOUN
abr-11	263	2	b	b	NOUN
abr-11	263	3	,	,	PUNCT
abr-11	263	4	elements	element	NOUN
abr-11	263	5	and	and	CCONJ
abr-11	263	6	recognition	recognition	NOUN
abr-11	263	7	,	,	PUNCT
abr-11	263	8	attachment	attachment	NOUN
abr-11	263	9	f	f	X
abr-11	263	10	,	,	PUNCT
abr-11	263	11	pp	pp	ADJ
abr-11	263	12	.	.	PUNCT
abr-11	264	1	1	1	NUM
abr-11	264	2	-	-	SYM
abr-11	264	3	12	12	NUM
abr-11	264	4	.	.	PUNCT
abr-11	265	1	\#?8$s=$9::_=$w(%'(c+6-#$'11#%1g$[!(.#0%1$'()$3#'1/"#3#(%1=$<*->-,'1#e%/!'(!8'-%/,!@#/5.3#=#*+8$9g$9jjfq:_=	\#?8$s=$9::_=$w(%'(c+6-#$'11#%1g$[!(.#0%1$'()$3#'1/"#3#(%1=$<*->-,'1#e%/!'(!8'-%/,!@#/5.3#=#*+8$9g$9jjfq:_=	PROPN
abr-11	265	2	lev	lev	PROPN
abr-11	265	3	,	,	PUNCT
abr-11	265	4	b.	b.	PROPN
abr-11	265	5	2003	2003	NUM
abr-11	265	6	.	.	PUNCT
abr-11	266	1	remarks	remark	NOUN
abr-11	266	2	on	on	ADP
abr-11	266	3	the	the	DET
abr-11	266	4	measurement	measurement	NOUN
abr-11	266	5	,	,	PUNCT
abr-11	266	6	valuation	valuation	NOUN
abr-11	266	7	,	,	PUNCT
abr-11	266	8	and	and	CCONJ
abr-11	266	9	reporting	reporting	NOUN
abr-11	266	10	of	of	ADP
abr-11	266	11	intangible	intangible	ADJ
abr-11	266	12	assetsm!<-'*'=%-!4',%->!"#$%	assetsm!<-'*'=%-!4',%->!"#$%	PROPN
abr-11	266	13	#	#	NOUN
abr-11	266	14	&	&	CCONJ
abr-11	266	15	,	,	PUNCT
abr-11	266	16	jg$ikf99=	jg$ikf99=	PROPN
abr-11	266	17	\#?8$s=8$j$m'"!@+(8$t=$ijjj=$z&#$6!/()'"+#1$!,$*('(.+'-$"#0!"%+(c$'()$&!@$%!$#b%#()$%&#3=$journal	\#?8$s=8$j$m'"!@+(8$t=$ijjj=$z&#$6!/()'"+#1$!,$*('(.+'-$"#0!"%+(c$'()$&!@$%!$#b%#()$%&#3=$journal	PROPN
abr-11	266	18	of	of	ADP
abr-11	266	19	accounting	accounting	NOUN
abr-11	266	20	research8$qkg$q_qfq;_=	research8$qkg$q_qfq;_=	PROPN
abr-11	266	21	'	'	PUNCT
abr-11	266	22	+	+	PROPN
abr-11	266	23	(	(	PUNCT
abr-11	266	24	#	#	SYM
abr-11	266	25	18$\=8$s'"%!?8$l=8$a'+"*#-)8$t=8$j$a+"1%8$l=$9::q=$w30-+.'%+!(1$!,$'	18$\=8$s'"%!?8$l=8$a'+"*#-)8$t=8$j$a+"1%8$l=$9::q=$w30-+.'%+!(1$!,$'	NUM
abr-11	266	26	..	..	PUNCT
abr-11	266	27	!/(%+(c$"#1#'".&$,!"$%&#$a5hse1$+(+%+'%+?#1	!/(%+(c$"#1#'".&$,!"$%&#$a5hse1$+(+%+'%+?#1	NOUN
abr-11	266	28	$	$	SYM
abr-11	266	29	on	on	ADP
abr-11	266	30	disclosure	disclosure	NOUN
abr-11	266	31	of	of	ADP
abr-11	266	32	information	information	NOUN
abr-11	266	33	about	about	ADP
abr-11	266	34	intangible	intangible	ADJ
abr-11	266	35	assets	asset	NOUN
abr-11	266	36	.	.	PUNCT
abr-11	267	1	--'.*+%*6!r'3%i'*58$ikg$ik_fi;_=$$	--'.*+%*6!r'3%i'*58$ikg$ik_fi;_=$$	NUM
abr-11	267	2	2010	2010	NUM
abr-11	267	3	,	,	PUNCT
abr-11	267	4	vol	vol	NOUN
abr-11	267	5	.	.	PROPN
abr-11	267	6	1	1	NUM
abr-11	267	7	,	,	PUNCT
abr-11	267	8	no	no	INTJ
abr-11	267	9	.	.	NOUN
abr-11	267	10	1	1	NUM
abr-11	267	11	,	,	PUNCT
abr-11	267	12	36	36	NUM
abr-11	267	13	-	-	SYM
abr-11	267	14	44	44	NUM
abr-11	267	15	morgan	morgan	NOUN
abr-11	267	16	,	,	PUNCT
abr-11	267	17	ihrke	ihrke	NOUN
abr-11	267	18	and	and	CCONJ
abr-11	267	19	hurley	hurley	PROPN
abr-11	267	20	44	44	NUM
abr-11	267	21	advances	advance	NOUN
abr-11	267	22	in	in	ADP
abr-11	267	23	business	business	NOUN
abr-11	267	24	research	research	NOUN
abr-11	267	25	'	'	PUNCT
abr-11	267	26	-&!%"'8$n=$9:::=$c(!@-#)c#$'11#%1$+($%&#$c-!6'-$#.!(!32g$511#113#(%$!,$('%+!('-$+(%#--#.%/'-$.'0+%'-=$journal	-&!%"'8$n=$9:::=$c(!@-#)c#$'11#%1$+($%&#$c-!6'-$#.!(!32g$511#113#(%$!,$('%+!('-$+(%#--#.%/'-$.'0+%'-=$journal	ADJ
abr-11	267	27	of	of	ADP
abr-11	267	28	s,'k/,!)*('3=/+%'*!@/*/6#=#*+8$;g$_fi_=	s,'k/,!)*('3=/+%'*!@/*/6#=#*+8$;g$_fi_=	PROPN
abr-11	267	29	marr	marr	PROPN
abr-11	267	30	,	,	PUNCT
abr-11	267	31	b.	b.	PROPN
abr-11	267	32	2008	2008	NUM
abr-11	267	33	.	.	PUNCT
abr-11	268	1	intangible	intangible	ADJ
abr-11	268	2	assets	asset	NOUN
abr-11	268	3	measurement	measurement	NOUN
abr-11	268	4	.	.	PUNCT
abr-11	269	1	financial	financial	ADJ
abr-11	269	2	management8$n/(#g$q9fqr=	management8$n/(#g$q9fqr=	PROPN
abr-11	269	3	mcnabb	mcnabb	PROPN
abr-11	269	4	,	,	PUNCT
abr-11	269	5	d.	d.	PROPN
abr-11	269	6	1998	1998	NUM
abr-11	269	7	.	.	PUNCT
abr-11	270	1	brainpower	brainpower	NOUN
abr-11	270	2	’s	’s	PART
abr-11	270	3	worth	worth	ADJ
abr-11	270	4	soon	soon	ADV
abr-11	270	5	to	to	PART
abr-11	270	6	be	be	AUX
abr-11	270	7	part	part	NOUN
abr-11	270	8	of	of	ADP
abr-11	270	9	the	the	DET
abr-11	270	10	balance	balance	NOUN
abr-11	270	11	sheet	sheet	NOUN
abr-11	270	12	.	.	PUNCT
abr-11	271	1	t9#!:'=%*%'*8$50"+-g$9_=	t9#!:'=%*%'*8$50"+-g$9_=	PROPN
abr-11	271	2	t#%%28$y=8$j$v/%&"+#8$n=$9:::=$w(%#--#.%/'-$.'0+%'-$-+%#"'%/"#$"#?+#@g$	t#%%28$y=8$j$v/%&"+#8$n=$9:::=$w(%#--#.%/'-$.'0+%'-$-+%#"'%/"#$"#?+#@g$	NOUN
abr-11	271	3	#	#	SYM
abr-11	271	4	'	'	NOUN
abr-11	271	5	1/"#3#(%8$"#0!"%+(c8$'()$3'('c#3#(%=$journal	1/"#3#(%8$"#0!"%+(c8$'()$3'('c#3#(%=$journal	NUM
abr-11	271	6	of	of	ADP
abr-11	271	7	intellectual	intellectual	ADJ
abr-11	271	8	capital8$ig$i__fiko=	capital8$ig$i__fiko=	X
abr-11	271	9	y!)!?8$w=8$j$\#-+'#"%8$t=$9::9=$a+3+'3g$a+('(.+'-$3#%&!)$!,$+(%'(c+6-#$'11#%1$3#'1/"#3#(%=$journal	y!)!?8$w=8$j$\#-+'#"%8$t=$9::9=$a+3+'3g$a+('(.+'-$3#%&!)$!,$+(%'(c+6-#$'11#%1$3#'1/"#3#(%=$journal	PROPN
abr-11	271	10	of	of	ADP
abr-11	271	11	intellectual	intellectual	ADJ
abr-11	271	12	capital8$qg$q9qfqqk=	capital8$qg$q9qfqqk=	PROPN
abr-11	271	13	roslender	roslender	NOUN
abr-11	271	14	,	,	PUNCT
abr-11	271	15	r.	r.	PROPN
abr-11	271	16	,	,	PUNCT
abr-11	271	17	&	&	CCONJ
abr-11	271	18	fincham	fincham	PROPN
abr-11	271	19	,	,	PUNCT
abr-11	271	20	r.	r.	PROPN
abr-11	271	21	2001	2001	NUM
abr-11	271	22	.	.	PUNCT
abr-11	272	1	thinking	think	VERB
abr-11	272	2	critically	critically	ADV
abr-11	272	3	about	about	ADP
abr-11	272	4	intellectual	intellectual	ADJ
abr-11	272	5	capital	capital	NOUN
abr-11	272	6	accounting	accounting	NOUN
abr-11	272	7	.	.	PUNCT
abr-11	273	1	accounting	accounting	NOUN
abr-11	273	2	,	,	PUNCT
abr-11	273	3	auditing	auditing	NOUN
abr-11	273	4	,	,	PUNCT
abr-11	273	5	and	and	CCONJ
abr-11	273	6	accountability	accountability	NOUN
abr-11	273	7	journal8$irg	journal8$irg	PROPN
abr-11	273	8	383	383	NUM
abr-11	273	9	-	-	SYM
abr-11	273	10	399	399	NUM
abr-11	273	11	.	.	PUNCT
abr-11	274	1	rutledge	rutledge	PROPN
abr-11	274	2	,	,	PUNCT
abr-11	274	3	j.	j.	PROPN
abr-11	274	4	1997	1997	NUM
abr-11	274	5	.	.	PUNCT
abr-11	275	1	you	you	PRON
abr-11	275	2	’re	’re	VERB
abr-11	275	3	a	a	DET
abr-11	275	4	fool	fool	NOUN
abr-11	275	5	if	if	SCONJ
abr-11	275	6	you	you	PRON
abr-11	275	7	buy	buy	VERB
abr-11	275	8	into	into	ADP
abr-11	275	9	this	this	PRON
abr-11	275	10	.	.	PUNCT
abr-11	276	1	forbes8$50"+-g$r9fro=	forbes8$50"+-g$r9fro=	PROPN
abr-11	276	2	seetharaman	seetharaman	NOUN
abr-11	276	3	,	,	PUNCT
abr-11	276	4	a.	a.	NOUN
abr-11	276	5	,	,	PUNCT
abr-11	276	6	sooria	sooria	PROPN
abr-11	276	7	,	,	PUNCT
abr-11	276	8	h.	h.	PROPN
abr-11	276	9	,	,	PUNCT
abr-11	276	10	&	&	CCONJ
abr-11	276	11	saravanan	saravanan	PROPN
abr-11	276	12	,	,	PUNCT
abr-11	276	13	a.	a.	PROPN
abr-11	276	14	2002	2002	NUM
abr-11	276	15	.	.	PUNCT
abr-11	277	1	intellectual	intellectual	ADJ
abr-11	277	2	capital	capital	NOUN
abr-11	277	3	accounting	accounting	NOUN
abr-11	277	4	and	and	CCONJ
abr-11	277	5	reporting	reporting	NOUN
abr-11	277	6	in	in	ADP
abr-11	277	7	the	the	DET
abr-11	277	8	knowledge	knowledge	NOUN
abr-11	277	9	economy	economy	NOUN
abr-11	277	10	.	.	PUNCT
abr-11	278	1	journal	journal	PROPN
abr-11	278	2	of	of	ADP
abr-11	278	3	intellectual	intellectual	PROPN
abr-11	278	4	capital8$qg$i9;firj=	capital8$qg$i9;firj=	PROPN
abr-11	278	5	stewart	stewart	PROPN
abr-11	278	6	,	,	PUNCT
abr-11	278	7	t.	t.	PROPN
abr-11	278	8	1997	1997	NUM
abr-11	278	9	.	.	PUNCT
abr-11	278	10	)	)	PUNCT
abr-11	279	1	*	*	PUNCT
abr-11	279	2	+	+	ADV
abr-11	279	3	#	#	NUM
abr-11	279	4	,	,	PUNCT
abr-11	279	5	,	,	PUNCT
abr-11	279	6	#	#	SYM
abr-11	279	7	-+./,!-/1%+/,f!t9#!*#&!&#/,+9!'(!'36/*%i/+%'*5=$>#@$n!"7g$u!/6-#)'2=	-+./,!-/1%+/,f!t9#!*#&!&#/,+9!'(!'36/*%i/+%'*5=$>#@$n!"7g$u!/6-#)'2=	NOUN
abr-11	279	8	stewart	stewart	NOUN
abr-11	279	9	,	,	PUNCT
abr-11	279	10	t.	t.	PROPN
abr-11	279	11	2001	2001	NUM
abr-11	279	12	.	.	PUNCT
abr-11	280	1	t9#!g#/,+9!'(!h*'&,#e6#f!)*+#,,#-+./,!-/1%+/,!/*e!+9#!+&#*+>ul35+!-#*+.3>!'36/*%i/+%	t9#!g#/,+9!'(!h*'&,#e6#f!)*+#,,#-+./,!-/1%+/,!/*e!+9#!+&#*+>ul35+!-#*+.3>!'36/*%i/+%	PROPN
abr-11	280	2	'	'	PROPN
abr-11	280	3	*	*	PROPN
abr-11	280	4	.	.	PUNCT
abr-11	281	1	new	new	PROPN
abr-11	281	2	n!"7g$u!/6-#)'2=	n!"7g$u!/6-#)'2=	PROPN
abr-11	281	3	sveiby	sveiby	PROPN
abr-11	281	4	,	,	PUNCT
abr-11	281	5	k.	k.	PROPN
abr-11	281	6	1997	1997	NUM
abr-11	281	7	.	.	PUNCT
abr-11	282	1	t9	t9	NOUN
abr-11	282	2	#	#	NOUN
abr-11	282	3	!	!	PUNCT
abr-11	283	1	*	*	PUNCT
abr-11	283	2	#	#	SYM
abr-11	283	3	&	&	CCONJ
abr-11	283	4	!	!	PUNCT
abr-11	283	5	'	'	PUNCT
abr-11	284	1	36/*%i/+%'*/	36/*%i/+%'*/	NUM
abr-11	284	2	,	,	PUNCT
abr-11	284	3	!	!	PUNCT
abr-11	285	1	&	&	CCONJ
abr-11	285	2	#	#	SYM
abr-11	285	3	/,+9f	/,+9f	PUNCT
abr-11	285	4	!	!	PUNCT
abr-11	286	1	@/*/6%*6	@/*/6%*6	PROPN
abr-11	286	2	!	!	PUNCT
abr-11	286	3	/*e	/*e	PUNCT
abr-11	286	4	!	!	PUNCT
abr-11	287	1	=	=	PUNCT
abr-11	287	2	#	#	X
abr-11	287	3	/5.3%*6	/5.3%*6	NOUN
abr-11	287	4	!	!	PUNCT
abr-11	288	1	h*'&,#e6#uk/5#e	h*'&,#e6#uk/5#e	ADJ
abr-11	288	2	!	!	PUNCT
abr-11	289	1	/55#+5	/55#+5	PROPN
abr-11	289	2	.	.	PUNCT
abr-11	290	1	san	san	PROPN
abr-11	290	2	a"'(.+1.!8$[5g$$s#""#%%fc!#&-#"$t/6-+1&#"1=	a"'(.+1.!8$[5g$$s#""#%%fc!#&-#"$t/6-+1&#"1=	PROPN
abr-11	290	3	m#61%#"8$l=8$j$n#(1#(8$t=$9::o=$w(?#1%3#(%$+($+(%'(c+6-#$.'0+%'-g$5($#(%#"0"+1#$0#"10#.%+?#=$t9#!<-'*'=%-!"#-'3e	m#61%#"8$l=8$j$n#(1#(8$t=$9::o=$w(?#1%3#(%$+($+(%'(c+6-#$.'0+%'-g$5($#(%#"0"+1#$0#"10#.%+?#=$t9#!<-'*'=%-!"#-'3e	NOUN
abr-11	290	4	,	,	PUNCT
abr-11	290	5	;	;	PUNCT
abr-11	291	1	9g$;9fjo=	9g$;9fjo=	NUM
abr-11	291	2	john	john	PROPN
abr-11	291	3	morgan	morgan	PROPN
abr-11	291	4	is	be	AUX
abr-11	291	5	a	a	DET
abr-11	291	6	professor	professor	NOUN
abr-11	291	7	in	in	ADP
abr-11	291	8	the	the	DET
abr-11	291	9	department	department	NOUN
abr-11	291	10	of	of	ADP
abr-11	291	11	accounting	accounting	NOUN
abr-11	291	12	at	at	ADP
abr-11	291	13	winona	winona	PROPN
abr-11	291	14	state	state	PROPN
abr-11	291	15	university	university	PROPN
abr-11	291	16	.	.	PUNCT
abr-11	292	1	he	he	PRON
abr-11	292	2	received	receive	VERB
abr-11	292	3	his	his	PRON
abr-11	292	4	ph.d	ph.d	NOUN
abr-11	292	5	.	.	PUNCT
abr-11	293	1	in	in	ADP
abr-11	293	2	'	'	PUNCT
abr-11	293	3	..	..	PUNCT
abr-11	293	4	!	!	PUNCT
abr-11	293	5	/(%'(.2$,"!3$%&#$f(+?#"1+%2$!,$>#6"'17'f\+(.!-(=$a+1$./""#(%$"#1#'".&$+(%#"#1%1$+(.-/)#$%&#$*('(.+'-$"#0!"%+(c$	/(%'(.2$,"!3$%&#$f(+?#"1+%2$!,$>#6"'17'f\+(.!-(=$a+1$./""#(%$"#1#'".&$+(%#"#1%1$+(.-/)#$%&#$*('(.+'-$"#0!"%+(c$	PUNCT
abr-11	293	6	+11/#1$"#-'%#)$%!$+(%#--#.%/'-$.'0+%'-8$6/1+(#11$1.&!!-$'	+11/#1$"#-'%#)$%!$+(%#--#.%/'-$.'0+%'-8$6/1+(#11$1.&!!-$'	NOUN
abr-11	293	7	..	..	PUNCT
abr-11	293	8	"#)+%'%+!($+11/#18$[t5$#b'3$1/	"#)+%'%+!($+11/#18$[t5$#b'3$1/	PROPN
abr-11	293	9	..	..	PUNCT
abr-11	293	10	#11$,'.%!"18$'()$3#'1/"+(c$	#11$,'.%!"18$'()$3#'1/"+(c$	NOUN
abr-11	293	11	teacher	teacher	NOUN
abr-11	293	12	effectiveness	effectiveness	NOUN
abr-11	293	13	.	.	PUNCT
abr-11	294	1	he	he	PRON
abr-11	294	2	has	have	AUX
abr-11	294	3	published	publish	VERB
abr-11	294	4	in	in	ADP
abr-11	294	5	the	the	DET
abr-11	294	6	journal	journal	NOUN
abr-11	294	7	of	of	ADP
abr-11	294	8	21st$	21st$	NUM
abr-11	294	9	[	[	X
abr-11	294	10	#	#	SYM
abr-11	294	11	(	(	PUNCT
abr-11	294	12	%	%	INTJ
abr-11	294	13	/"2$5	/"2$5	PROPN
abr-11	294	14	..	..	PUNCT
abr-11	294	15	!/(%+(c8	!/(%+(c8	NOUN
abr-11	295	1	$	$	SYM
abr-11	295	2	%	%	NOUN
abr-11	295	3	&	&	CCONJ
abr-11	295	4	#	#	SYM
abr-11	295	5	$	$	SYM
abr-11	295	6	n!/"('-$	n!/"('-$	PRON
abr-11	295	7	!	!	PUNCT
abr-11	296	1	,	,	PUNCT
abr-11	296	2	$	$	SYM
abr-11	296	3	s/1+(#11	s/1+(#11	VERB
abr-11	296	4	$	$	SYM
abr-11	296	5	'	'	PUNCT
abr-11	296	6	(	(	PUNCT
abr-11	296	7	)	)	PUNCT
abr-11	296	8	$	$	SYM
abr-11	296	9	\#')#"1&+08$%&#$[-'"+!($s/1+(#11$'()$l.!(!3+.$y#?+#@8$'()$+($\#'"(+(c$'()$z#'.&+(c$+($a+c&#"$l)/.'%+!(fv/-,$	\#')#"1&+08$%&#$[-'"+!($s/1+(#11$'()$l.!(!3+.$y#?+#@8$'()$+($\#'"(+(c$'()$z#'.&+(c$+($a+c&#"$l)/.'%+!(fv/-,$	ADJ
abr-11	296	10	perspectives	perspective	NOUN
abr-11	296	11	.	.	PUNCT
abr-11	297	1	frederic	frederic	PROPN
abr-11	297	2	ihrke	ihrke	PROPN
abr-11	297	3	is	be	AUX
abr-11	297	4	a	a	DET
abr-11	297	5	professor	professor	NOUN
abr-11	297	6	and	and	CCONJ
abr-11	297	7	chair	chair	NOUN
abr-11	297	8	in	in	ADP
abr-11	297	9	the	the	DET
abr-11	297	10	department	department	NOUN
abr-11	297	11	of	of	ADP
abr-11	297	12	accounting	accounting	NOUN
abr-11	297	13	at	at	ADP
abr-11	297	14	winona	winona	PROPN
abr-11	297	15	state	state	PROPN
abr-11	297	16	university	university	PROPN
abr-11	297	17	.	.	PUNCT
abr-11	298	1	he	he	PRON
abr-11	298	2	received	receive	VERB
abr-11	298	3	his	his	PRON
abr-11	298	4	sz$,"!3$%&#$f(+?#"1+%2$!,$	sz$,"!3$%&#$f(+?#"1+%2$!,$	PROPN
abr-11	298	5	+	+	PROPN
abr-11	298	6	(	(	PUNCT
abr-11	298	7	(	(	PUNCT
abr-11	298	8	#	#	SYM
abr-11	298	9	1!%'$'()$&+1$n	1!%'$'()$&+1$n	NUM
abr-11	298	10	=	=	NOUN
abr-11	298	11	u=$,"!3$m+--+'3$'()$	u=$,"!3$m+--+'3$'()$	ADJ
abr-11	299	1	+	+	ADJ
abr-11	299	2	%	%	NOUN
abr-11	299	3	.&#--$[!--#c#$!,$\'@=$a+1$./""#(%$"#1#'".&$	.&#--$[!--#c#$!,$\'@=$a+1$./""#(%$"#1#'".&$	PUNCT
abr-11	300	1	interests	interest	NOUN
abr-11	300	2	include	include	VERB
abr-11	300	3	income	income	NOUN
abr-11	300	4	tax	tax	NOUN
abr-11	300	5	policy	policy	NOUN
abr-11	300	6	,	,	PUNCT
abr-11	300	7	income	income	NOUN
abr-11	300	8	tax	tax	NOUN
abr-11	300	9	law	law	NOUN
abr-11	300	10	,	,	PUNCT
abr-11	300	11	and	and	CCONJ
abr-11	300	12	accounting	account	VERB
abr-11	300	13	for	for	ADP
abr-11	300	14	intangible	intangible	ADJ
abr-11	300	15	assets	asset	NOUN
abr-11	300	16	.	.	PUNCT
abr-11	301	1	he	he	PRON
abr-11	301	2	has	have	AUX
abr-11	301	3	published	publish	VERB
abr-11	301	4	in	in	ADP
abr-11	301	5	the	the	DET
abr-11	301	6	journal	journal	NOUN
abr-11	301	7	of	of	ADP
abr-11	301	8	business	business	NOUN
abr-11	301	9	and	and	CCONJ
abr-11	301	10	leadership	leadership	NOUN
abr-11	301	11	.	.	PUNCT
abr-11	302	1	p/=#5!r.3	p/=#5!r.3	ADJ
abr-11	302	2	,	,	PUNCT
abr-11	302	3	#	#	SYM
abr-11	302	4	>	>	X
abr-11	302	5	is	be	AUX
abr-11	302	6	an	an	DET
abr-11	302	7	associate	associate	ADJ
abr-11	302	8	professor	professor	NOUN
abr-11	302	9	in	in	ADP
abr-11	302	10	the	the	DET
abr-11	302	11	department	department	NOUN
abr-11	302	12	of	of	ADP
abr-11	302	13	accounting	accounting	NOUN
abr-11	302	14	at	at	ADP
abr-11	302	15	winona	winona	PROPN
abr-11	302	16	state	state	PROPN
abr-11	302	17	university	university	PROPN
abr-11	302	18	.	.	PUNCT
abr-11	303	1	he	he	PRON
abr-11	303	2	received	receive	VERB
abr-11	303	3	his	his	PRON
abr-11	303	4	t&=u=$+($'	t&=u=$+($'	PRON
abr-11	303	5	..	..	PUNCT
abr-11	303	6	!/(%'(.2$,"!3$%&#$f(+?#"1+%2$!,$>#6"'17'f\+(.!-(=$a+1$"#1#'".&$+(%#"#1%1$+(.-/)#$*('(.+'-$'	!/(%'(.2$,"!3$%&#$f(+?#"1+%2$!,$>#6"'17'f\+(.!-(=$a+1$"#1#'".&$+(%#"#1%1$+(.-/)#$*('(.+'-$'	X
abr-11	303	7	..	..	PUNCT
abr-11	303	8	!/(%+(c$	!/(%+(c$	NOUN
abr-11	303	9	reporting	reporting	NOUN
abr-11	303	10	and	and	CCONJ
abr-11	303	11	social	social	ADJ
abr-11	303	12	audits	audits	NOUN
abr-11	303	13	.	.	PUNCT
abr-11	304	1	he	he	PRON
abr-11	304	2	has	have	AUX
abr-11	304	3	published	publish	VERB
abr-11	304	4	in	in	ADP
abr-11	304	5	the	the	DET
abr-11	304	6	journal	journal	NOUN
abr-11	304	7	of	of	ADP
abr-11	304	8	business	business	NOUN
abr-11	304	9	and	and	CCONJ
abr-11	304	10	leadership	leadership	NOUN
abr-11	304	11	.	.	PUNCT
abr-11	305	1	2010	2010	NUM
abr-11	305	2	,	,	PUNCT
abr-11	305	3	vol	vol	NOUN
abr-11	305	4	.	.	PROPN
abr-11	305	5	1	1	NUM
abr-11	305	6	,	,	PUNCT
abr-11	305	7	no	no	INTJ
abr-11	305	8	.	.	NOUN
abr-11	305	9	1	1	NUM
abr-11	305	10	,	,	PUNCT
abr-11	305	11	36	36	NUM
abr-11	305	12	-	-	SYM
abr-11	305	13	44	44	NUM
abr-11	305	14	morgan	morgan	NOUN
abr-11	305	15	,	,	PUNCT
abr-11	305	16	ihrke	ihrke	NOUN
abr-11	305	17	and	and	CCONJ
abr-11	305	18	hurley	hurley	NOUN