id	sid	tid	token	lemma	pos
ape-34590	1	1	advances	advance	NOUN
ape-34590	1	2	in	in	ADP
ape-34590	1	3	politics	politic	NOUN
ape-34590	1	4	and	and	CCONJ
ape-34590	1	5	economics	economic	NOUN
ape-34590	1	6	issn	issn	VERB
ape-34590	1	7	2576	2576	NUM
ape-34590	1	8	-	-	SYM
ape-34590	1	9	1382	1382	NUM
ape-34590	1	10	(	(	PUNCT
ape-34590	1	11	print	print	NOUN
ape-34590	1	12	)	)	PUNCT
ape-34590	1	13	issn	issn	PROPN
ape-34590	1	14	2576	2576	NUM
ape-34590	1	15	-	-	SYM
ape-34590	1	16	1390	1390	NUM
ape-34590	1	17	(	(	PUNCT
ape-34590	1	18	online	online	ADJ
ape-34590	1	19	)	)	PUNCT
ape-34590	1	20	vol	vol	NOUN
ape-34590	1	21	.	.	PROPN
ape-34590	2	1	6	6	NUM
ape-34590	2	2	,	,	PUNCT
ape-34590	2	3	no	no	INTJ
ape-34590	2	4	.	.	NOUN
ape-34590	2	5	4	4	NUM
ape-34590	2	6	,	,	PUNCT
ape-34590	2	7	2023	2023	NUM
ape-34590	2	8	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	NOUN
ape-34590	2	9	22	22	NUM
ape-34590	2	10	original	original	ADJ
ape-34590	2	11	paper	paper	NOUN
ape-34590	2	12	exploring	explore	VERB
ape-34590	2	13	the	the	DET
ape-34590	2	14	determination	determination	NOUN
ape-34590	2	15	of	of	ADP
ape-34590	2	16	the	the	DET
ape-34590	2	17	amount	amount	NOUN
ape-34590	2	18	of	of	ADP
ape-34590	2	19	bribe	bribe	NOUN
ape-34590	2	20	accepted	accept	VERB
ape-34590	2	21	in	in	ADP
ape-34590	2	22	equity	equity	NOUN
ape-34590	2	23	-	-	PUNCT
ape-34590	2	24	based	base	VERB
ape-34590	2	25	bribery	bribery	NOUN
ape-34590	2	26	cases	case	NOUN
ape-34590	2	27	sun	sun	VERB
ape-34590	2	28	qing1	qing1	PROPN
ape-34590	2	29	1	1	NUM
ape-34590	2	30	faculty	faculty	NOUN
ape-34590	2	31	of	of	ADP
ape-34590	2	32	law	law	NOUN
ape-34590	2	33	,	,	PUNCT
ape-34590	2	34	zhejiang	zhejiang	PROPN
ape-34590	2	35	university	university	PROPN
ape-34590	2	36	of	of	ADP
ape-34590	2	37	finance	finance	PROPN
ape-34590	2	38	&	&	CCONJ
ape-34590	2	39	economics	economics	PROPN
ape-34590	2	40	,	,	PUNCT
ape-34590	2	41	hangzhou	hangzhou	PROPN
ape-34590	2	42	,	,	PUNCT
ape-34590	2	43	zhejiang	zhejiang	PROPN
ape-34590	2	44	310018	310018	NUM
ape-34590	2	45	,	,	PUNCT
ape-34590	2	46	china	china	PROPN
ape-34590	2	47	received	receive	VERB
ape-34590	2	48	:	:	PUNCT
ape-34590	2	49	july	july	PROPN
ape-34590	2	50	22	22	NUM
ape-34590	2	51	,	,	PUNCT
ape-34590	2	52	2023	2023	NUM
ape-34590	2	53	accepted	accept	VERB
ape-34590	2	54	:	:	PUNCT
ape-34590	2	55	september	september	PROPN
ape-34590	2	56	13	13	NUM
ape-34590	2	57	,	,	PUNCT
ape-34590	2	58	2023	2023	NUM
ape-34590	2	59	online	online	ADV
ape-34590	2	60	published	publish	VERB
ape-34590	2	61	:	:	PUNCT
ape-34590	2	62	october	october	PROPN
ape-34590	2	63	17	17	NUM
ape-34590	2	64	,	,	PUNCT
ape-34590	2	65	2023	2023	NUM
ape-34590	2	66	doi:10.22158	doi:10.22158	NOUN
ape-34590	2	67	/	/	SYM
ape-34590	2	68	ape.v6n4p22	ape.v6n4p22	NOUN
ape-34590	2	69	url	url	NOUN
ape-34590	2	70	:	:	PUNCT
ape-34590	2	71	http://dx.doi.org/10.22158/ape.v6n4p22	http://dx.doi.org/10.22158/ape.v6n4p22	PROPN
ape-34590	2	72	abstract	abstract	NOUN
ape-34590	2	73	with	with	ADP
ape-34590	2	74	regard	regard	NOUN
ape-34590	2	75	to	to	ADP
ape-34590	2	76	the	the	DET
ape-34590	2	77	determination	determination	NOUN
ape-34590	2	78	of	of	ADP
ape-34590	2	79	the	the	DET
ape-34590	2	80	actual	actual	ADJ
ape-34590	2	81	transfer	transfer	NOUN
ape-34590	2	82	of	of	ADP
ape-34590	2	83	dry	dry	ADJ
ape-34590	2	84	shares	share	NOUN
ape-34590	2	85	,	,	PUNCT
ape-34590	2	86	firstly	firstly	ADV
ape-34590	2	87	,	,	PUNCT
ape-34590	2	88	it	it	PRON
ape-34590	2	89	is	be	AUX
ape-34590	2	90	necessary	necessary	ADJ
ape-34590	2	91	to	to	PART
ape-34590	2	92	determine	determine	VERB
ape-34590	2	93	whether	whether	SCONJ
ape-34590	2	94	the	the	DET
ape-34590	2	95	case	case	NOUN
ape-34590	2	96	belongs	belong	VERB
ape-34590	2	97	to	to	ADP
ape-34590	2	98	the	the	DET
ape-34590	2	99	dry	dry	ADJ
ape-34590	2	100	-	-	PUNCT
ape-34590	2	101	share	share	NOUN
ape-34590	2	102	type	type	NOUN
ape-34590	2	103	of	of	ADP
ape-34590	2	104	passive	passive	ADJ
ape-34590	2	105	bribery	bribery	NOUN
ape-34590	2	106	,	,	PUNCT
ape-34590	2	107	mainly	mainly	ADV
ape-34590	2	108	depending	depend	VERB
ape-34590	2	109	on	on	ADP
ape-34590	2	110	whether	whether	SCONJ
ape-34590	2	111	the	the	DET
ape-34590	2	112	national	national	ADJ
ape-34590	2	113	staff	staff	NOUN
ape-34590	2	114	member	member	NOUN
ape-34590	2	115	who	who	PRON
ape-34590	2	116	did	do	AUX
ape-34590	2	117	not	not	PART
ape-34590	2	118	make	make	VERB
ape-34590	2	119	the	the	DET
ape-34590	2	120	capital	capital	NOUN
ape-34590	2	121	contribution	contribution	NOUN
ape-34590	2	122	receives	receive	VERB
ape-34590	2	123	the	the	DET
ape-34590	2	124	company	company	NOUN
ape-34590	2	125	’s	’s	PART
ape-34590	2	126	shares	share	NOUN
ape-34590	2	127	,	,	PUNCT
ape-34590	2	128	and	and	CCONJ
ape-34590	2	129	whether	whether	SCONJ
ape-34590	2	130	the	the	DET
ape-34590	2	131	perpetrator	perpetrator	NOUN
ape-34590	2	132	’s	’s	PART
ape-34590	2	133	purpose	purpose	NOUN
ape-34590	2	134	of	of	ADP
ape-34590	2	135	bribery	bribery	NOUN
ape-34590	2	136	is	be	AUX
ape-34590	2	137	to	to	PART
ape-34590	2	138	obtain	obtain	VERB
ape-34590	2	139	the	the	DET
ape-34590	2	140	company	company	NOUN
ape-34590	2	141	’s	’s	PART
ape-34590	2	142	shares	share	NOUN
ape-34590	2	143	and	and	CCONJ
ape-34590	2	144	dividends	dividend	NOUN
ape-34590	2	145	.	.	PUNCT
ape-34590	3	1	secondly	secondly	ADV
ape-34590	3	2	,	,	PUNCT
ape-34590	3	3	attention	attention	NOUN
ape-34590	3	4	should	should	AUX
ape-34590	3	5	be	be	AUX
ape-34590	3	6	paid	pay	VERB
ape-34590	3	7	to	to	ADP
ape-34590	3	8	the	the	DET
ape-34590	3	9	judgment	judgment	NOUN
ape-34590	3	10	of	of	ADP
ape-34590	3	11	similar	similar	ADJ
ape-34590	3	12	situations	situation	NOUN
ape-34590	3	13	,	,	PUNCT
ape-34590	3	14	such	such	ADJ
ape-34590	3	15	as	as	ADP
ape-34590	3	16	:	:	PUNCT
ape-34590	3	17	low	low	ADV
ape-34590	3	18	-	-	PUNCT
ape-34590	3	19	priced	price	VERB
ape-34590	3	20	transferee	transferee	NOUN
ape-34590	3	21	-	-	PUNCT
ape-34590	3	22	type	type	NOUN
ape-34590	3	23	bribe	bribe	NOUN
ape-34590	3	24	is	be	AUX
ape-34590	3	25	not	not	PART
ape-34590	3	26	a	a	DET
ape-34590	3	27	transactional	transactional	ADJ
ape-34590	3	28	bribe	bribe	NOUN
ape-34590	3	29	but	but	CCONJ
ape-34590	3	30	a	a	DET
ape-34590	3	31	dry	dry	ADJ
ape-34590	3	32	-	-	PUNCT
ape-34590	3	33	share	share	NOUN
ape-34590	3	34	-	-	PUNCT
ape-34590	3	35	type	type	NOUN
ape-34590	3	36	bribe	bribe	NOUN
ape-34590	3	37	;	;	PUNCT
ape-34590	3	38	in	in	ADP
ape-34590	3	39	the	the	DET
ape-34590	3	40	case	case	NOUN
ape-34590	3	41	of	of	ADP
ape-34590	3	42	shell	shell	ADJ
ape-34590	3	43	transfer	transfer	NOUN
ape-34590	3	44	-	-	PUNCT
ape-34590	3	45	type	type	NOUN
ape-34590	3	46	bribe	bribe	NOUN
ape-34590	3	47	,	,	PUNCT
ape-34590	3	48	the	the	DET
ape-34590	3	49	defective	defective	ADJ
ape-34590	3	50	or	or	CCONJ
ape-34590	3	51	evaded	evade	VERB
ape-34590	3	52	contribution	contribution	NOUN
ape-34590	3	53	will	will	AUX
ape-34590	3	54	not	not	PART
ape-34590	3	55	affect	affect	VERB
ape-34590	3	56	the	the	DET
ape-34590	3	57	determination	determination	NOUN
ape-34590	3	58	of	of	ADP
ape-34590	3	59	the	the	DET
ape-34590	3	60	crime	crime	NOUN
ape-34590	3	61	of	of	ADP
ape-34590	3	62	passive	passive	ADJ
ape-34590	3	63	bribery	bribery	NOUN
ape-34590	3	64	.	.	PUNCT
ape-34590	4	1	finally	finally	ADV
ape-34590	4	2	,	,	PUNCT
ape-34590	4	3	the	the	DET
ape-34590	4	4	determination	determination	NOUN
ape-34590	4	5	of	of	ADP
ape-34590	4	6	the	the	DET
ape-34590	4	7	actual	actual	ADJ
ape-34590	4	8	transfer	transfer	NOUN
ape-34590	4	9	of	of	ADP
ape-34590	4	10	shares	share	NOUN
ape-34590	4	11	should	should	AUX
ape-34590	4	12	be	be	AUX
ape-34590	4	13	judged	judge	VERB
ape-34590	4	14	from	from	ADP
ape-34590	4	15	the	the	DET
ape-34590	4	16	substance	substance	NOUN
ape-34590	4	17	of	of	ADP
ape-34590	4	18	the	the	DET
ape-34590	4	19	transfer	transfer	NOUN
ape-34590	4	20	,	,	PUNCT
ape-34590	4	21	and	and	CCONJ
ape-34590	4	22	can	can	AUX
ape-34590	4	23	not	not	PART
ape-34590	4	24	be	be	AUX
ape-34590	4	25	determined	determine	VERB
ape-34590	4	26	simply	simply	ADV
ape-34590	4	27	by	by	ADP
ape-34590	4	28	whether	whether	SCONJ
ape-34590	4	29	or	or	CCONJ
ape-34590	4	30	not	not	PART
ape-34590	4	31	an	an	DET
ape-34590	4	32	agreement	agreement	NOUN
ape-34590	4	33	has	have	AUX
ape-34590	4	34	been	be	AUX
ape-34590	4	35	signed	sign	VERB
ape-34590	4	36	.	.	PUNCT
ape-34590	5	1	in	in	ADP
ape-34590	5	2	determining	determine	VERB
ape-34590	5	3	the	the	DET
ape-34590	5	4	amount	amount	NOUN
ape-34590	5	5	of	of	ADP
ape-34590	5	6	the	the	DET
ape-34590	5	7	bribe	bribe	NOUN
ape-34590	5	8	,	,	PUNCT
ape-34590	5	9	the	the	DET
ape-34590	5	10	first	first	ADJ
ape-34590	5	11	step	step	NOUN
ape-34590	5	12	is	be	AUX
ape-34590	5	13	to	to	PART
ape-34590	5	14	determine	determine	VERB
ape-34590	5	15	whether	whether	SCONJ
ape-34590	5	16	the	the	DET
ape-34590	5	17	shares	share	NOUN
ape-34590	5	18	are	be	AUX
ape-34590	5	19	transferred	transfer	VERB
ape-34590	5	20	or	or	CCONJ
ape-34590	5	21	not	not	PART
ape-34590	5	22	.	.	PUNCT
ape-34590	6	1	in	in	ADP
ape-34590	6	2	the	the	DET
ape-34590	6	3	case	case	NOUN
ape-34590	6	4	where	where	SCONJ
ape-34590	6	5	the	the	DET
ape-34590	6	6	shares	share	NOUN
ape-34590	6	7	have	have	AUX
ape-34590	6	8	been	be	AUX
ape-34590	6	9	transferred	transfer	VERB
ape-34590	6	10	,	,	PUNCT
ape-34590	6	11	the	the	DET
ape-34590	6	12	value	value	NOUN
ape-34590	6	13	of	of	ADP
ape-34590	6	14	the	the	DET
ape-34590	6	15	shares	share	NOUN
ape-34590	6	16	shall	shall	AUX
ape-34590	6	17	be	be	AUX
ape-34590	6	18	used	use	VERB
ape-34590	6	19	as	as	ADP
ape-34590	6	20	the	the	DET
ape-34590	6	21	amount	amount	NOUN
ape-34590	6	22	of	of	ADP
ape-34590	6	23	the	the	DET
ape-34590	6	24	bribe	bribe	NOUN
ape-34590	6	25	,	,	PUNCT
ape-34590	6	26	and	and	CCONJ
ape-34590	6	27	the	the	DET
ape-34590	6	28	value	value	NOUN
ape-34590	6	29	of	of	ADP
ape-34590	6	30	the	the	DET
ape-34590	6	31	shares	share	NOUN
ape-34590	6	32	shall	shall	AUX
ape-34590	6	33	be	be	AUX
ape-34590	6	34	determined	determine	VERB
ape-34590	6	35	in	in	ADP
ape-34590	6	36	a	a	DET
ape-34590	6	37	way	way	NOUN
ape-34590	6	38	that	that	PRON
ape-34590	6	39	is	be	AUX
ape-34590	6	40	as	as	ADV
ape-34590	6	41	close	close	ADJ
ape-34590	6	42	as	as	ADP
ape-34590	6	43	possible	possible	ADJ
ape-34590	6	44	to	to	ADP
ape-34590	6	45	the	the	DET
ape-34590	6	46	actual	actual	ADJ
ape-34590	6	47	situation	situation	NOUN
ape-34590	6	48	of	of	ADP
ape-34590	6	49	the	the	DET
ape-34590	6	50	company	company	NOUN
ape-34590	6	51	.	.	PUNCT
ape-34590	7	1	in	in	ADP
ape-34590	7	2	the	the	DET
ape-34590	7	3	case	case	NOUN
ape-34590	7	4	where	where	SCONJ
ape-34590	7	5	the	the	DET
ape-34590	7	6	shares	share	NOUN
ape-34590	7	7	have	have	AUX
ape-34590	7	8	not	not	PART
ape-34590	7	9	been	be	AUX
ape-34590	7	10	transferred	transfer	VERB
ape-34590	7	11	,	,	PUNCT
ape-34590	7	12	the	the	DET
ape-34590	7	13	amount	amount	NOUN
ape-34590	7	14	of	of	ADP
ape-34590	7	15	the	the	DET
ape-34590	7	16	bribe	bribe	NOUN
ape-34590	7	17	shall	shall	AUX
ape-34590	7	18	be	be	AUX
ape-34590	7	19	the	the	DET
ape-34590	7	20	actual	actual	ADJ
ape-34590	7	21	dividends	dividend	NOUN
ape-34590	7	22	received	receive	VERB
ape-34590	7	23	.	.	PUNCT
ape-34590	8	1	in	in	ADP
ape-34590	8	2	the	the	DET
ape-34590	8	3	case	case	NOUN
ape-34590	8	4	of	of	ADP
ape-34590	8	5	active	active	ADJ
ape-34590	8	6	bribery	bribery	NOUN
ape-34590	8	7	,	,	PUNCT
ape-34590	8	8	the	the	DET
ape-34590	8	9	transfer	transfer	NOUN
ape-34590	8	10	of	of	ADP
ape-34590	8	11	the	the	DET
ape-34590	8	12	shares	share	NOUN
ape-34590	8	13	or	or	CCONJ
ape-34590	8	14	the	the	DET
ape-34590	8	15	receipt	receipt	NOUN
ape-34590	8	16	of	of	ADP
ape-34590	8	17	the	the	DET
ape-34590	8	18	dividends	dividend	NOUN
ape-34590	8	19	shall	shall	AUX
ape-34590	8	20	be	be	AUX
ape-34590	8	21	the	the	DET
ape-34590	8	22	criterion	criterion	NOUN
ape-34590	8	23	for	for	ADP
ape-34590	8	24	the	the	DET
ape-34590	8	25	attempt	attempt	NOUN
ape-34590	8	26	.	.	PUNCT
ape-34590	9	1	keywords	keyword	NOUN
ape-34590	9	2	dry	dry	ADJ
ape-34590	9	3	share	share	NOUN
ape-34590	9	4	-	-	PUNCT
ape-34590	9	5	based	base	VERB
ape-34590	9	6	passive	passive	ADJ
ape-34590	9	7	bribery	bribery	NOUN
ape-34590	9	8	,	,	PUNCT
ape-34590	9	9	amount	amount	NOUN
ape-34590	9	10	of	of	ADP
ape-34590	9	11	bribe	bribe	NOUN
ape-34590	9	12	,	,	PUNCT
ape-34590	9	13	value	value	NOUN
ape-34590	9	14	of	of	ADP
ape-34590	9	15	shares	share	NOUN
ape-34590	9	16	,	,	PUNCT
ape-34590	9	17	transfer	transfer	NOUN
ape-34590	9	18	of	of	ADP
ape-34590	9	19	shares	share	NOUN
ape-34590	9	20	1	1	NUM
ape-34590	9	21	.	.	PUNCT
ape-34590	9	22	definition	definition	NOUN
ape-34590	9	23	of	of	ADP
ape-34590	9	24	dry	dry	ADJ
ape-34590	9	25	shares	share	NOUN
ape-34590	9	26	and	and	CCONJ
ape-34590	9	27	basis	basis	NOUN
ape-34590	9	28	of	of	ADP
ape-34590	9	29	incrimination	incrimination	NOUN
ape-34590	9	30	the	the	DET
ape-34590	9	31	crime	crime	NOUN
ape-34590	9	32	of	of	ADP
ape-34590	9	33	accepting	accept	VERB
ape-34590	9	34	bribes	bribe	NOUN
ape-34590	9	35	in	in	ADP
ape-34590	9	36	the	the	DET
ape-34590	9	37	form	form	NOUN
ape-34590	9	38	of	of	ADP
ape-34590	9	39	dry	dry	ADJ
ape-34590	9	40	shares	share	NOUN
ape-34590	9	41	is	be	AUX
ape-34590	9	42	not	not	PART
ape-34590	9	43	an	an	DET
ape-34590	9	44	independent	independent	ADJ
ape-34590	9	45	crime	crime	NOUN
ape-34590	9	46	,	,	PUNCT
ape-34590	9	47	but	but	CCONJ
ape-34590	9	48	only	only	ADV
ape-34590	9	49	refers	refer	VERB
ape-34590	9	50	to	to	ADP
ape-34590	9	51	a	a	DET
ape-34590	9	52	part	part	NOUN
ape-34590	9	53	of	of	ADP
ape-34590	9	54	the	the	DET
ape-34590	9	55	crime	crime	NOUN
ape-34590	9	56	of	of	ADP
ape-34590	9	57	passive	passive	ADJ
ape-34590	9	58	bribery	bribery	NOUN
ape-34590	9	59	.	.	PUNCT
ape-34590	10	1	article	article	NOUN
ape-34590	10	2	2	2	NUM
ape-34590	10	3	of	of	ADP
ape-34590	10	4	the	the	DET
ape-34590	10	5	opinions	opinion	NOUN
ape-34590	10	6	of	of	ADP
ape-34590	10	7	the	the	DET
ape-34590	10	8	supreme	supreme	PROPN
ape-34590	10	9	people	people	PROPN
ape-34590	10	10	’s	’s	PART
ape-34590	10	11	court	court	NOUN
ape-34590	10	12	and	and	CCONJ
ape-34590	10	13	the	the	DET
ape-34590	10	14	supreme	supreme	PROPN
ape-34590	10	15	people	people	PROPN
ape-34590	10	16	’s	’s	PART
ape-34590	10	17	procuratorate	procuratorate	NOUN
ape-34590	10	18	on	on	ADP
ape-34590	10	19	several	several	ADJ
ape-34590	10	20	issues	issue	NOUN
ape-34590	10	21	on	on	ADP
ape-34590	10	22	the	the	DET
ape-34590	10	23	application	application	NOUN
ape-34590	10	24	of	of	ADP
ape-34590	10	25	law	law	NOUN
ape-34590	10	26	in	in	ADP
ape-34590	10	27	handling	handle	VERB
ape-34590	10	28	criminal	criminal	ADJ
ape-34590	10	29	cases	case	NOUN
ape-34590	10	30	of	of	ADP
ape-34590	10	31	passive	passive	ADJ
ape-34590	10	32	bribery	bribery	NOUN
ape-34590	10	33	(	(	PUNCT
ape-34590	10	34	hereinafter	hereinafter	NOUN
ape-34590	10	35	referred	refer	VERB
ape-34590	10	36	to	to	ADP
ape-34590	10	37	as	as	ADP
ape-34590	10	38	the	the	DET
ape-34590	10	39	opinions	opinion	NOUN
ape-34590	10	40	)	)	PUNCT
ape-34590	10	41	,	,	PUNCT
ape-34590	10	42	which	which	PRON
ape-34590	10	43	was	be	AUX
ape-34590	10	44	promulgated	promulgate	VERB
ape-34590	10	45	and	and	CCONJ
ape-34590	10	46	came	come	VERB
ape-34590	10	47	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	NOUN
ape-34590	10	48	advances	advance	NOUN
ape-34590	10	49	in	in	ADP
ape-34590	10	50	politics	politic	NOUN
ape-34590	10	51	and	and	CCONJ
ape-34590	10	52	economics	economic	NOUN
ape-34590	10	53	vol	vol	NOUN
ape-34590	10	54	.	.	PROPN
ape-34590	11	1	6	6	NUM
ape-34590	11	2	,	,	PUNCT
ape-34590	11	3	no	no	INTJ
ape-34590	11	4	.	.	NOUN
ape-34590	11	5	4	4	NUM
ape-34590	11	6	,	,	PUNCT
ape-34590	11	7	2023	2023	NUM
ape-34590	11	8	23	23	NUM
ape-34590	11	9	published	publish	VERB
ape-34590	11	10	by	by	ADP
ape-34590	11	11	scholink	scholink	PROPN
ape-34590	11	12	inc	inc	PROPN
ape-34590	11	13	.	.	PROPN
ape-34590	11	14	into	into	ADP
ape-34590	11	15	force	force	NOUN
ape-34590	11	16	on	on	ADP
ape-34590	11	17	july	july	PROPN
ape-34590	11	18	8	8	NUM
ape-34590	11	19	,	,	PUNCT
ape-34590	11	20	2007	2007	NUM
ape-34590	11	21	,	,	PUNCT
ape-34590	11	22	specifically	specifically	ADV
ape-34590	11	23	stipulates	stipulate	VERB
ape-34590	11	24	that	that	SCONJ
ape-34590	11	25	:	:	PUNCT
ape-34590	11	26	“	"	PUNCT
ape-34590	11	27	dry	dry	ADJ
ape-34590	11	28	shares	share	NOUN
ape-34590	11	29	refer	refer	VERB
ape-34590	11	30	to	to	ADP
ape-34590	11	31	shares	share	NOUN
ape-34590	11	32	that	that	PRON
ape-34590	11	33	are	be	AUX
ape-34590	11	34	acquired	acquire	VERB
ape-34590	11	35	without	without	ADP
ape-34590	11	36	capital	capital	NOUN
ape-34590	11	37	contribution	contribution	NOUN
ape-34590	11	38	.	.	PUNCT
ape-34590	12	1	where	where	SCONJ
ape-34590	12	2	a	a	DET
ape-34590	12	3	state	state	NOUN
ape-34590	12	4	official	official	NOUN
ape-34590	12	5	uses	use	VERB
ape-34590	12	6	the	the	DET
ape-34590	12	7	convenience	convenience	NOUN
ape-34590	12	8	of	of	ADP
ape-34590	12	9	his	his	PRON
ape-34590	12	10	or	or	CCONJ
ape-34590	12	11	her	her	PRON
ape-34590	12	12	position	position	NOUN
ape-34590	12	13	to	to	PART
ape-34590	12	14	seek	seek	VERB
ape-34590	12	15	benefits	benefit	NOUN
ape-34590	12	16	for	for	ADP
ape-34590	12	17	a	a	DET
ape-34590	12	18	requestor	requestor	NOUN
ape-34590	12	19	and	and	CCONJ
ape-34590	12	20	accepts	accept	VERB
ape-34590	12	21	dry	dry	ADJ
ape-34590	12	22	shares	share	NOUN
ape-34590	12	23	from	from	ADP
ape-34590	12	24	the	the	DET
ape-34590	12	25	requestor	requestor	NOUN
ape-34590	12	26	,	,	PUNCT
ape-34590	12	27	he	he	PRON
ape-34590	12	28	or	or	CCONJ
ape-34590	12	29	she	she	PRON
ape-34590	12	30	shall	shall	AUX
ape-34590	12	31	be	be	AUX
ape-34590	12	32	punished	punish	VERB
ape-34590	12	33	as	as	ADP
ape-34590	12	34	a	a	DET
ape-34590	12	35	passive	passive	ADJ
ape-34590	12	36	bribe	bribe	NOUN
ape-34590	12	37	;	;	PUNCT
ape-34590	12	38	where	where	SCONJ
ape-34590	12	39	the	the	DET
ape-34590	12	40	registration	registration	NOUN
ape-34590	12	41	of	of	ADP
ape-34590	12	42	the	the	DET
ape-34590	12	43	transfer	transfer	NOUN
ape-34590	12	44	of	of	ADP
ape-34590	12	45	shares	share	NOUN
ape-34590	12	46	has	have	AUX
ape-34590	12	47	been	be	AUX
ape-34590	12	48	carried	carry	VERB
ape-34590	12	49	out	out	ADP
ape-34590	12	50	,	,	PUNCT
ape-34590	12	51	or	or	CCONJ
ape-34590	12	52	where	where	SCONJ
ape-34590	12	53	the	the	DET
ape-34590	12	54	relevant	relevant	ADJ
ape-34590	12	55	evidence	evidence	NOUN
ape-34590	12	56	proves	prove	VERB
ape-34590	12	57	that	that	SCONJ
ape-34590	12	58	the	the	DET
ape-34590	12	59	shares	share	NOUN
ape-34590	12	60	have	have	AUX
ape-34590	12	61	been	be	AUX
ape-34590	12	62	transferred	transfer	VERB
ape-34590	12	63	,	,	PUNCT
ape-34590	12	64	the	the	DET
ape-34590	12	65	amount	amount	NOUN
ape-34590	12	66	of	of	ADP
ape-34590	12	67	the	the	DET
ape-34590	12	68	passive	passive	ADJ
ape-34590	12	69	bribe	bribe	NOUN
ape-34590	12	70	shall	shall	AUX
ape-34590	12	71	be	be	AUX
ape-34590	12	72	calculated	calculate	VERB
ape-34590	12	73	on	on	ADP
ape-34590	12	74	the	the	DET
ape-34590	12	75	basis	basis	NOUN
ape-34590	12	76	of	of	ADP
ape-34590	12	77	the	the	DET
ape-34590	12	78	value	value	NOUN
ape-34590	12	79	of	of	ADP
ape-34590	12	80	the	the	DET
ape-34590	12	81	shares	share	NOUN
ape-34590	12	82	at	at	ADP
ape-34590	12	83	the	the	DET
ape-34590	12	84	time	time	NOUN
ape-34590	12	85	of	of	ADP
ape-34590	12	86	the	the	DET
ape-34590	12	87	act	act	NOUN
ape-34590	12	88	of	of	ADP
ape-34590	12	89	transfer	transfer	NOUN
ape-34590	12	90	,	,	PUNCT
ape-34590	12	91	and	and	CCONJ
ape-34590	12	92	the	the	DET
ape-34590	12	93	dividends	dividend	NOUN
ape-34590	12	94	shall	shall	AUX
ape-34590	12	95	be	be	AUX
ape-34590	12	96	treated	treat	VERB
ape-34590	12	97	as	as	ADP
ape-34590	12	98	the	the	DET
ape-34590	12	99	fruits	fruit	NOUN
ape-34590	12	100	and	and	CCONJ
ape-34590	12	101	yields	yield	NOUN
ape-34590	12	102	of	of	ADP
ape-34590	12	103	the	the	DET
ape-34590	12	104	passive	passive	ADJ
ape-34590	12	105	bribe	bribe	NOUN
ape-34590	12	106	;	;	PUNCT
ape-34590	12	107	where	where	SCONJ
ape-34590	12	108	the	the	DET
ape-34590	12	109	shares	share	NOUN
ape-34590	12	110	have	have	AUX
ape-34590	12	111	not	not	PART
ape-34590	12	112	been	be	AUX
ape-34590	12	113	transferred	transfer	VERB
ape-34590	12	114	and	and	CCONJ
ape-34590	12	115	the	the	DET
ape-34590	12	116	benefits	benefit	NOUN
ape-34590	12	117	have	have	AUX
ape-34590	12	118	been	be	AUX
ape-34590	12	119	obtained	obtain	VERB
ape-34590	12	120	in	in	ADP
ape-34590	12	121	the	the	DET
ape-34590	12	122	name	name	NOUN
ape-34590	12	123	of	of	ADP
ape-34590	12	124	dividends	dividend	NOUN
ape-34590	12	125	on	on	ADP
ape-34590	12	126	the	the	DET
ape-34590	12	127	shares	share	NOUN
ape-34590	12	128	,	,	PUNCT
ape-34590	12	129	the	the	DET
ape-34590	12	130	amount	amount	NOUN
ape-34590	12	131	of	of	ADP
ape-34590	12	132	actual	actual	ADJ
ape-34590	12	133	profit	profit	NOUN
ape-34590	12	134	shall	shall	AUX
ape-34590	12	135	be	be	AUX
ape-34590	12	136	deemed	deem	VERB
ape-34590	12	137	to	to	PART
ape-34590	12	138	be	be	AUX
ape-34590	12	139	the	the	DET
ape-34590	12	140	amount	amount	NOUN
ape-34590	12	141	of	of	ADP
ape-34590	12	142	passive	passive	ADJ
ape-34590	12	143	bribe	bribe	NOUN
ape-34590	12	144	.	.	PUNCT
ape-34590	13	1	the	the	DET
ape-34590	13	2	amount	amount	NOUN
ape-34590	13	3	shall	shall	AUX
ape-34590	13	4	be	be	AUX
ape-34590	13	5	recognized	recognize	VERB
ape-34590	13	6	as	as	ADP
ape-34590	13	7	the	the	DET
ape-34590	13	8	amount	amount	NOUN
ape-34590	13	9	of	of	ADP
ape-34590	13	10	the	the	DET
ape-34590	13	11	bribe	bribe	NOUN
ape-34590	13	12	.	.	PUNCT
ape-34590	13	13	”	"	PUNCT
ape-34590	14	1	there	there	PRON
ape-34590	14	2	are	be	VERB
ape-34590	14	3	several	several	ADJ
ape-34590	14	4	representative	representative	ADJ
ape-34590	14	5	views	view	NOUN
ape-34590	14	6	in	in	ADP
ape-34590	14	7	the	the	DET
ape-34590	14	8	academic	academic	ADJ
ape-34590	14	9	world	world	NOUN
ape-34590	14	10	,	,	PUNCT
ape-34590	14	11	one	one	NUM
ape-34590	14	12	of	of	ADP
ape-34590	14	13	which	which	PRON
ape-34590	14	14	is	be	AUX
ape-34590	14	15	that	that	SCONJ
ape-34590	14	16	dry	dry	ADJ
ape-34590	14	17	shares	share	NOUN
ape-34590	14	18	refer	refer	VERB
ape-34590	14	19	to	to	ADP
ape-34590	14	20	the	the	DET
ape-34590	14	21	right	right	NOUN
ape-34590	14	22	to	to	PART
ape-34590	14	23	receive	receive	VERB
ape-34590	14	24	income	income	NOUN
ape-34590	14	25	from	from	ADP
ape-34590	14	26	the	the	DET
ape-34590	14	27	shares	share	NOUN
ape-34590	14	28	while	while	SCONJ
ape-34590	14	29	not	not	PART
ape-34590	14	30	participating	participate	VERB
ape-34590	14	31	in	in	ADP
ape-34590	14	32	the	the	DET
ape-34590	14	33	operation	operation	NOUN
ape-34590	14	34	or	or	CCONJ
ape-34590	14	35	bearing	bear	VERB
ape-34590	14	36	risks	risk	NOUN
ape-34590	14	37	.	.	PUNCT
ape-34590	15	1	another	another	DET
ape-34590	15	2	viewpoint	viewpoint	NOUN
ape-34590	15	3	is	be	AUX
ape-34590	15	4	that	that	SCONJ
ape-34590	15	5	the	the	DET
ape-34590	15	6	dry	dry	ADJ
ape-34590	15	7	shares	share	NOUN
ape-34590	15	8	refer	refer	VERB
ape-34590	15	9	to	to	ADP
ape-34590	15	10	the	the	DET
ape-34590	15	11	shares	share	NOUN
ape-34590	15	12	in	in	ADP
ape-34590	15	13	the	the	DET
ape-34590	15	14	limited	limited	ADJ
ape-34590	15	15	company	company	NOUN
ape-34590	15	16	,	,	PUNCT
ape-34590	15	17	the	the	DET
ape-34590	15	18	listed	list	VERB
ape-34590	15	19	company	company	NOUN
ape-34590	15	20	and	and	CCONJ
ape-34590	15	21	the	the	DET
ape-34590	15	22	limited	limited	ADJ
ape-34590	15	23	liability	liability	NOUN
ape-34590	15	24	company	company	NOUN
ape-34590	15	25	which	which	PRON
ape-34590	15	26	are	be	AUX
ape-34590	15	27	not	not	PART
ape-34590	15	28	contributed	contribute	VERB
ape-34590	15	29	or	or	CCONJ
ape-34590	15	30	contributed	contribute	VERB
ape-34590	15	31	at	at	ADP
ape-34590	15	32	an	an	DET
ape-34590	15	33	obviously	obviously	ADV
ape-34590	15	34	unreasonable	unreasonable	ADJ
ape-34590	15	35	low	low	ADJ
ape-34590	15	36	price	price	NOUN
ape-34590	15	37	and	and	CCONJ
ape-34590	15	38	do	do	AUX
ape-34590	15	39	not	not	PART
ape-34590	15	40	enjoy	enjoy	VERB
ape-34590	15	41	the	the	DET
ape-34590	15	42	ownership	ownership	NOUN
ape-34590	15	43	but	but	CCONJ
ape-34590	15	44	only	only	ADV
ape-34590	15	45	share	share	VERB
ape-34590	15	46	the	the	DET
ape-34590	15	47	dividends	dividend	NOUN
ape-34590	15	48	.	.	PUNCT
ape-34590	16	1	dry	dry	ADJ
ape-34590	16	2	shares	share	NOUN
ape-34590	16	3	refer	refer	VERB
ape-34590	16	4	to	to	ADP
ape-34590	16	5	the	the	DET
ape-34590	16	6	right	right	NOUN
ape-34590	16	7	of	of	ADP
ape-34590	16	8	state	state	NOUN
ape-34590	16	9	employees	employee	NOUN
ape-34590	16	10	to	to	PART
ape-34590	16	11	enjoy	enjoy	VERB
ape-34590	16	12	the	the	DET
ape-34590	16	13	shares	share	NOUN
ape-34590	16	14	and	and	CCONJ
ape-34590	16	15	the	the	DET
ape-34590	16	16	dividends	dividend	NOUN
ape-34590	16	17	from	from	ADP
ape-34590	16	18	the	the	DET
ape-34590	16	19	shares	share	NOUN
ape-34590	16	20	without	without	ADP
ape-34590	16	21	fully	fully	ADV
ape-34590	16	22	contributing	contribute	VERB
ape-34590	16	23	to	to	ADP
ape-34590	16	24	the	the	DET
ape-34590	16	25	capital	capital	NOUN
ape-34590	16	26	or	or	CCONJ
ape-34590	16	27	bearing	bear	VERB
ape-34590	16	28	the	the	DET
ape-34590	16	29	risks	risk	NOUN
ape-34590	16	30	.	.	PUNCT
ape-34590	17	1	in	in	ADP
ape-34590	17	2	the	the	DET
ape-34590	17	3	sense	sense	NOUN
ape-34590	17	4	of	of	ADP
ape-34590	17	5	criminal	criminal	ADJ
ape-34590	17	6	law	law	NOUN
ape-34590	17	7	,	,	PUNCT
ape-34590	17	8	dry	dry	ADJ
ape-34590	17	9	shares	share	NOUN
ape-34590	17	10	are	be	AUX
ape-34590	17	11	essentially	essentially	ADV
ape-34590	17	12	a	a	DET
ape-34590	17	13	kind	kind	NOUN
ape-34590	17	14	of	of	ADP
ape-34590	17	15	property	property	NOUN
ape-34590	17	16	interest	interest	NOUN
ape-34590	17	17	,	,	PUNCT
ape-34590	17	18	which	which	PRON
ape-34590	17	19	can	can	AUX
ape-34590	17	20	be	be	AUX
ape-34590	17	21	directly	directly	ADV
ape-34590	17	22	converted	convert	VERB
ape-34590	17	23	into	into	ADP
ape-34590	17	24	a	a	DET
ape-34590	17	25	specific	specific	ADJ
ape-34590	17	26	and	and	CCONJ
ape-34590	17	27	definite	definite	ADJ
ape-34590	17	28	amount	amount	NOUN
ape-34590	17	29	,	,	PUNCT
ape-34590	17	30	and	and	CCONJ
ape-34590	17	31	thus	thus	ADV
ape-34590	17	32	can	can	AUX
ape-34590	17	33	become	become	VERB
ape-34590	17	34	a	a	DET
ape-34590	17	35	kind	kind	NOUN
ape-34590	17	36	of	of	ADP
ape-34590	17	37	object	object	NOUN
ape-34590	17	38	of	of	ADP
ape-34590	17	39	the	the	DET
ape-34590	17	40	bribery	bribery	NOUN
ape-34590	17	41	offence	offence	NOUN
ape-34590	17	42	.	.	PUNCT
ape-34590	18	1	2	2	X
ape-34590	18	2	.	.	X
ape-34590	18	3	characteristics	characteristic	NOUN
ape-34590	18	4	of	of	ADP
ape-34590	18	5	active	active	ADJ
ape-34590	18	6	bribery	bribery	NOUN
ape-34590	18	7	the	the	DET
ape-34590	18	8	opinion	opinion	NOUN
ape-34590	18	9	is	be	AUX
ape-34590	18	10	an	an	DET
ape-34590	18	11	important	important	ADJ
ape-34590	18	12	judicial	judicial	ADJ
ape-34590	18	13	interpretation	interpretation	NOUN
ape-34590	18	14	on	on	ADP
ape-34590	18	15	the	the	DET
ape-34590	18	16	crime	crime	NOUN
ape-34590	18	17	of	of	ADP
ape-34590	18	18	accepting	accept	VERB
ape-34590	18	19	dry	dry	ADJ
ape-34590	18	20	shares	share	NOUN
ape-34590	18	21	,	,	PUNCT
ape-34590	18	22	according	accord	VERB
ape-34590	18	23	to	to	ADP
ape-34590	18	24	the	the	DET
ape-34590	18	25	second	second	ADJ
ape-34590	18	26	provision	provision	NOUN
ape-34590	18	27	of	of	ADP
ape-34590	18	28	this	this	DET
ape-34590	18	29	judicial	judicial	ADJ
ape-34590	18	30	interpretation	interpretation	NOUN
ape-34590	18	31	:	:	PUNCT
ape-34590	18	32	the	the	DET
ape-34590	18	33	essence	essence	NOUN
ape-34590	18	34	of	of	ADP
ape-34590	18	35	dry	dry	ADJ
ape-34590	18	36	shares	share	NOUN
ape-34590	18	37	lies	lie	VERB
ape-34590	18	38	in	in	ADP
ape-34590	18	39	the	the	DET
ape-34590	18	40	fact	fact	NOUN
ape-34590	18	41	that	that	SCONJ
ape-34590	18	42	the	the	DET
ape-34590	18	43	state	state	NOUN
ape-34590	18	44	official	official	NOUN
ape-34590	18	45	uses	use	VERB
ape-34590	18	46	his	his	PRON
ape-34590	18	47	power	power	NOUN
ape-34590	18	48	not	not	PART
ape-34590	18	49	to	to	PART
ape-34590	18	50	contribute	contribute	VERB
ape-34590	18	51	to	to	ADP
ape-34590	18	52	the	the	DET
ape-34590	18	53	capital	capital	NOUN
ape-34590	18	54	but	but	CCONJ
ape-34590	18	55	obtains	obtain	VERB
ape-34590	18	56	the	the	DET
ape-34590	18	57	shares	share	NOUN
ape-34590	18	58	of	of	ADP
ape-34590	18	59	the	the	DET
ape-34590	18	60	company	company	NOUN
ape-34590	18	61	,	,	PUNCT
ape-34590	18	62	and	and	CCONJ
ape-34590	18	63	the	the	DET
ape-34590	18	64	amount	amount	NOUN
ape-34590	18	65	of	of	ADP
ape-34590	18	66	passive	passive	ADJ
ape-34590	18	67	bribery	bribery	NOUN
ape-34590	18	68	is	be	AUX
ape-34590	18	69	determined	determine	VERB
ape-34590	18	70	in	in	ADP
ape-34590	18	71	accordance	accordance	NOUN
ape-34590	18	72	with	with	ADP
ape-34590	18	73	the	the	DET
ape-34590	18	74	value	value	NOUN
ape-34590	18	75	of	of	ADP
ape-34590	18	76	the	the	DET
ape-34590	18	77	dry	dry	ADJ
ape-34590	18	78	shares	share	NOUN
ape-34590	18	79	received	receive	VERB
ape-34590	18	80	at	at	ADP
ape-34590	18	81	the	the	DET
ape-34590	18	82	time	time	NOUN
ape-34590	18	83	of	of	ADP
ape-34590	18	84	the	the	DET
ape-34590	18	85	act	act	NOUN
ape-34590	18	86	of	of	ADP
ape-34590	18	87	passive	passive	ADJ
ape-34590	18	88	bribery	bribery	NOUN
ape-34590	18	89	;	;	PUNCT
ape-34590	18	90	if	if	SCONJ
ape-34590	18	91	the	the	DET
ape-34590	18	92	shares	share	NOUN
ape-34590	18	93	do	do	AUX
ape-34590	18	94	not	not	PART
ape-34590	18	95	have	have	VERB
ape-34590	18	96	a	a	DET
ape-34590	18	97	transfer	transfer	NOUN
ape-34590	18	98	of	of	ADP
ape-34590	18	99	rights	right	NOUN
ape-34590	18	100	effect	effect	NOUN
ape-34590	18	101	,	,	PUNCT
ape-34590	18	102	and	and	CCONJ
ape-34590	18	103	the	the	DET
ape-34590	18	104	name	name	NOUN
ape-34590	18	105	of	of	ADP
ape-34590	18	106	the	the	DET
ape-34590	18	107	shares	share	NOUN
ape-34590	18	108	is	be	AUX
ape-34590	18	109	used	use	VERB
ape-34590	18	110	as	as	ADP
ape-34590	18	111	a	a	DET
ape-34590	18	112	justification	justification	NOUN
ape-34590	18	113	to	to	PART
ape-34590	18	114	cover	cover	VERB
ape-34590	18	115	up	up	ADP
ape-34590	18	116	the	the	DET
ape-34590	18	117	crime	crime	NOUN
ape-34590	18	118	,	,	PUNCT
ape-34590	18	119	the	the	DET
ape-34590	18	120	amount	amount	NOUN
ape-34590	18	121	of	of	ADP
ape-34590	18	122	ordinary	ordinary	ADJ
ape-34590	18	123	passive	passive	ADJ
ape-34590	18	124	bribery	bribery	NOUN
ape-34590	18	125	and	and	CCONJ
ape-34590	18	126	the	the	DET
ape-34590	18	127	amount	amount	NOUN
ape-34590	18	128	of	of	ADP
ape-34590	18	129	dividends	dividend	NOUN
ape-34590	18	130	received	receive	VERB
ape-34590	18	131	is	be	AUX
ape-34590	18	132	determined	determine	VERB
ape-34590	18	133	as	as	ADP
ape-34590	18	134	the	the	DET
ape-34590	18	135	amount	amount	NOUN
ape-34590	18	136	of	of	ADP
ape-34590	18	137	the	the	DET
ape-34590	18	138	crime	crime	NOUN
ape-34590	18	139	of	of	ADP
ape-34590	18	140	ordinary	ordinary	ADJ
ape-34590	18	141	passive	passive	ADJ
ape-34590	18	142	bribery	bribery	NOUN
ape-34590	18	143	.	.	PUNCT
ape-34590	19	1	the	the	DET
ape-34590	19	2	law	law	NOUN
ape-34590	19	3	is	be	AUX
ape-34590	19	4	simple	simple	ADJ
ape-34590	19	5	and	and	CCONJ
ape-34590	19	6	clear	clear	ADJ
ape-34590	19	7	,	,	PUNCT
ape-34590	19	8	but	but	CCONJ
ape-34590	19	9	in	in	ADP
ape-34590	19	10	practice	practice	NOUN
ape-34590	19	11	,	,	PUNCT
ape-34590	19	12	the	the	DET
ape-34590	19	13	cases	case	NOUN
ape-34590	19	14	of	of	ADP
ape-34590	19	15	dry	dry	ADJ
ape-34590	19	16	-	-	PUNCT
ape-34590	19	17	share	share	NOUN
ape-34590	19	18	bribery	bribery	NOUN
ape-34590	19	19	are	be	AUX
ape-34590	19	20	often	often	ADV
ape-34590	19	21	complex	complex	ADJ
ape-34590	19	22	and	and	CCONJ
ape-34590	19	23	varied	varied	ADJ
ape-34590	19	24	,	,	PUNCT
ape-34590	19	25	which	which	PRON
ape-34590	19	26	has	have	AUX
ape-34590	19	27	given	give	VERB
ape-34590	19	28	rise	rise	NOUN
ape-34590	19	29	to	to	ADP
ape-34590	19	30	different	different	ADJ
ape-34590	19	31	interpretations	interpretation	NOUN
ape-34590	19	32	of	of	ADP
ape-34590	19	33	the	the	DET
ape-34590	19	34	law	law	NOUN
ape-34590	19	35	.	.	PUNCT
ape-34590	20	1	in	in	ADP
ape-34590	20	2	the	the	DET
ape-34590	20	3	academic	academic	ADJ
ape-34590	20	4	and	and	CCONJ
ape-34590	20	5	practical	practical	ADJ
ape-34590	20	6	fields	field	NOUN
ape-34590	20	7	,	,	PUNCT
ape-34590	20	8	the	the	DET
ape-34590	20	9	controversy	controversy	NOUN
ape-34590	20	10	over	over	ADP
ape-34590	20	11	the	the	DET
ape-34590	20	12	characteristics	characteristic	NOUN
ape-34590	20	13	of	of	ADP
ape-34590	20	14	dry	dry	ADJ
ape-34590	20	15	-	-	PUNCT
ape-34590	20	16	share	share	NOUN
ape-34590	20	17	bribery	bribery	NOUN
ape-34590	20	18	mainly	mainly	ADV
ape-34590	20	19	focuses	focus	VERB
ape-34590	20	20	on	on	ADP
ape-34590	20	21	whether	whether	SCONJ
ape-34590	20	22	the	the	DET
ape-34590	20	23	value	value	NOUN
ape-34590	20	24	of	of	ADP
ape-34590	20	25	dry	dry	ADJ
ape-34590	20	26	-	-	PUNCT
ape-34590	20	27	shares	share	NOUN
ape-34590	20	28	must	must	AUX
ape-34590	20	29	be	be	AUX
ape-34590	20	30	real	real	ADJ
ape-34590	20	31	,	,	PUNCT
ape-34590	20	32	and	and	CCONJ
ape-34590	20	33	whether	whether	SCONJ
ape-34590	20	34	the	the	DET
ape-34590	20	35	perpetrator	perpetrator	NOUN
ape-34590	20	36	enjoys	enjoy	VERB
ape-34590	20	37	the	the	DET
ape-34590	20	38	right	right	NOUN
ape-34590	20	39	of	of	ADP
ape-34590	20	40	ownership	ownership	NOUN
ape-34590	20	41	or	or	CCONJ
ape-34590	20	42	the	the	DET
ape-34590	20	43	right	right	NOUN
ape-34590	20	44	to	to	ADP
ape-34590	20	45	dividends	dividend	NOUN
ape-34590	20	46	.	.	PUNCT
ape-34590	21	1	whether	whether	SCONJ
ape-34590	21	2	the	the	DET
ape-34590	21	3	receiving	receive	VERB
ape-34590	21	4	party	party	NOUN
ape-34590	21	5	bears	bear	VERB
ape-34590	21	6	the	the	DET
ape-34590	21	7	losses	loss	NOUN
ape-34590	21	8	of	of	ADP
ape-34590	21	9	the	the	DET
ape-34590	21	10	company	company	NOUN
ape-34590	21	11	.	.	PUNCT
ape-34590	22	1	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	NOUN
ape-34590	22	2	advances	advance	NOUN
ape-34590	22	3	in	in	ADP
ape-34590	22	4	politics	politic	NOUN
ape-34590	22	5	and	and	CCONJ
ape-34590	22	6	economics	economic	NOUN
ape-34590	22	7	vol	vol	NOUN
ape-34590	22	8	.	.	PROPN
ape-34590	23	1	6	6	NUM
ape-34590	23	2	,	,	PUNCT
ape-34590	23	3	no	no	INTJ
ape-34590	23	4	.	.	NOUN
ape-34590	23	5	4	4	NUM
ape-34590	23	6	,	,	PUNCT
ape-34590	23	7	2023	2023	NUM
ape-34590	23	8	24	24	NUM
ape-34590	23	9	published	publish	VERB
ape-34590	23	10	by	by	ADP
ape-34590	23	11	scholink	scholink	PROPN
ape-34590	23	12	inc	inc	PROPN
ape-34590	23	13	.	.	PROPN
ape-34590	23	14	2.1	2.1	NUM
ape-34590	23	15	the	the	DET
ape-34590	23	16	need	need	NOUN
ape-34590	23	17	to	to	PART
ape-34590	23	18	differentiate	differentiate	VERB
ape-34590	23	19	between	between	ADP
ape-34590	23	20	the	the	DET
ape-34590	23	21	real	real	ADJ
ape-34590	23	22	existence	existence	NOUN
ape-34590	23	23	of	of	ADP
ape-34590	23	24	share	share	NOUN
ape-34590	23	25	value	value	NOUN
ape-34590	23	26	according	accord	VERB
ape-34590	23	27	to	to	ADP
ape-34590	23	28	different	different	ADJ
ape-34590	23	29	scenarios	scenario	NOUN
ape-34590	23	30	prof	prof	NOUN
ape-34590	23	31	.	.	PUNCT
ape-34590	23	32	fang	fang	PROPN
ape-34590	23	33	ming	ming	PROPN
ape-34590	23	34	believes	believe	VERB
ape-34590	23	35	that	that	SCONJ
ape-34590	23	36	the	the	DET
ape-34590	23	37	value	value	NOUN
ape-34590	23	38	of	of	ADP
ape-34590	23	39	the	the	DET
ape-34590	23	40	shares	share	NOUN
ape-34590	23	41	in	in	ADP
ape-34590	23	42	a	a	DET
ape-34590	23	43	dry	dry	ADJ
ape-34590	23	44	-	-	PUNCT
ape-34590	23	45	share	share	NOUN
ape-34590	23	46	bribe	bribe	NOUN
ape-34590	23	47	must	must	AUX
ape-34590	23	48	be	be	AUX
ape-34590	23	49	real	real	ADJ
ape-34590	23	50	,	,	PUNCT
ape-34590	23	51	the	the	DET
ape-34590	23	52	shares	share	NOUN
ape-34590	23	53	must	must	AUX
ape-34590	23	54	have	have	VERB
ape-34590	23	55	a	a	DET
ape-34590	23	56	corresponding	corresponding	ADJ
ape-34590	23	57	real	real	ADJ
ape-34590	23	58	capital	capital	NOUN
ape-34590	23	59	backing	backing	NOUN
ape-34590	23	60	in	in	ADP
ape-34590	23	61	the	the	DET
ape-34590	23	62	company	company	NOUN
ape-34590	23	63	(	(	PUNCT
ape-34590	23	64	note	note	NOUN
ape-34590	23	65	1	1	NUM
ape-34590	23	66	)	)	PUNCT
ape-34590	23	67	.	.	PUNCT
ape-34590	24	1	prof	prof	PROPN
ape-34590	24	2	.	.	PUNCT
ape-34590	25	1	wei	wei	PROPN
ape-34590	25	2	dong	dong	PROPN
ape-34590	25	3	believes	believe	VERB
ape-34590	25	4	that	that	SCONJ
ape-34590	25	5	there	there	PRON
ape-34590	25	6	can	can	AUX
ape-34590	25	7	be	be	AUX
ape-34590	25	8	a	a	DET
ape-34590	25	9	capital	capital	NOUN
ape-34590	25	10	backing	backing	NOUN
ape-34590	25	11	,	,	PUNCT
ape-34590	25	12	or	or	CCONJ
ape-34590	25	13	there	there	PRON
ape-34590	25	14	can	can	AUX
ape-34590	25	15	be	be	AUX
ape-34590	25	16	no	no	DET
ape-34590	25	17	capital	capital	NOUN
ape-34590	25	18	backing	backing	NOUN
ape-34590	25	19	(	(	PUNCT
ape-34590	25	20	note	note	NOUN
ape-34590	25	21	2	2	NUM
ape-34590	25	22	)	)	PUNCT
ape-34590	25	23	.	.	PUNCT
ape-34590	26	1	the	the	DET
ape-34590	26	2	essence	essence	NOUN
ape-34590	26	3	of	of	ADP
ape-34590	26	4	a	a	DET
ape-34590	26	5	dry	dry	ADJ
ape-34590	26	6	-	-	PUNCT
ape-34590	26	7	share	share	NOUN
ape-34590	26	8	bribe	bribe	NOUN
ape-34590	26	9	is	be	AUX
ape-34590	26	10	that	that	SCONJ
ape-34590	26	11	the	the	DET
ape-34590	26	12	dry	dry	ADJ
ape-34590	26	13	-	-	PUNCT
ape-34590	26	14	share	share	NOUN
ape-34590	26	15	is	be	AUX
ape-34590	26	16	essentially	essentially	ADV
ape-34590	26	17	a	a	DET
ape-34590	26	18	full	full	ADJ
ape-34590	26	19	economic	economic	ADJ
ape-34590	26	20	benefit	benefit	NOUN
ape-34590	26	21	,	,	PUNCT
ape-34590	26	22	and	and	CCONJ
ape-34590	26	23	that	that	SCONJ
ape-34590	26	24	the	the	DET
ape-34590	26	25	core	core	NOUN
ape-34590	26	26	issue	issue	NOUN
ape-34590	26	27	of	of	ADP
ape-34590	26	28	concern	concern	NOUN
ape-34590	26	29	in	in	ADP
ape-34590	26	30	accepting	accept	VERB
ape-34590	26	31	a	a	DET
ape-34590	26	32	dry	dry	ADJ
ape-34590	26	33	-	-	PUNCT
ape-34590	26	34	share	share	NOUN
ape-34590	26	35	bribe	bribe	NOUN
ape-34590	26	36	is	be	AUX
ape-34590	26	37	that	that	SCONJ
ape-34590	26	38	the	the	DET
ape-34590	26	39	shares	share	NOUN
ape-34590	26	40	are	be	AUX
ape-34590	26	41	acquired	acquire	VERB
ape-34590	26	42	without	without	ADP
ape-34590	26	43	capital	capital	NOUN
ape-34590	26	44	contribution	contribution	NOUN
ape-34590	26	45	,	,	PUNCT
ape-34590	26	46	and	and	CCONJ
ape-34590	26	47	that	that	SCONJ
ape-34590	26	48	in	in	ADP
ape-34590	26	49	this	this	DET
ape-34590	26	50	way	way	NOUN
ape-34590	26	51	,	,	PUNCT
ape-34590	26	52	an	an	DET
ape-34590	26	53	economic	economic	ADJ
ape-34590	26	54	benefit	benefit	NOUN
ape-34590	26	55	can	can	AUX
ape-34590	26	56	be	be	AUX
ape-34590	26	57	obtained	obtain	VERB
ape-34590	26	58	or	or	CCONJ
ape-34590	26	59	has	have	AUX
ape-34590	26	60	been	be	AUX
ape-34590	26	61	obtained	obtain	VERB
ape-34590	26	62	.	.	PUNCT
ape-34590	27	1	as	as	ADP
ape-34590	27	2	to	to	ADP
ape-34590	27	3	whether	whether	SCONJ
ape-34590	27	4	the	the	DET
ape-34590	27	5	shares	share	NOUN
ape-34590	27	6	are	be	AUX
ape-34590	27	7	fictitious	fictitious	ADJ
ape-34590	27	8	shares	share	NOUN
ape-34590	27	9	of	of	ADP
ape-34590	27	10	a	a	DET
ape-34590	27	11	specific	specific	ADJ
ape-34590	27	12	company	company	NOUN
ape-34590	27	13	(	(	PUNCT
ape-34590	27	14	the	the	DET
ape-34590	27	15	company	company	NOUN
ape-34590	27	16	itself	itself	PRON
ape-34590	27	17	can	can	AUX
ape-34590	27	18	not	not	PART
ape-34590	27	19	establish	establish	VERB
ape-34590	27	20	real	real	ADJ
ape-34590	27	21	shares	share	NOUN
ape-34590	27	22	)	)	PUNCT
ape-34590	27	23	,	,	PUNCT
ape-34590	27	24	or	or	CCONJ
ape-34590	27	25	fictitious	fictitious	ADJ
ape-34590	27	26	shares	share	NOUN
ape-34590	27	27	of	of	ADP
ape-34590	27	28	specific	specific	ADJ
ape-34590	27	29	shareholders	shareholder	NOUN
ape-34590	27	30	individually	individually	ADV
ape-34590	27	31	or	or	CCONJ
ape-34590	27	32	jointly	jointly	ADV
ape-34590	27	33	(	(	PUNCT
ape-34590	27	34	in	in	ADP
ape-34590	27	35	the	the	DET
ape-34590	27	36	name	name	NOUN
ape-34590	27	37	of	of	ADP
ape-34590	27	38	the	the	DET
ape-34590	27	39	company	company	NOUN
ape-34590	27	40	)	)	PUNCT
ape-34590	27	41	,	,	PUNCT
ape-34590	27	42	or	or	CCONJ
ape-34590	27	43	shares	share	NOUN
ape-34590	27	44	established	establish	VERB
ape-34590	27	45	individually	individually	ADV
ape-34590	27	46	or	or	CCONJ
ape-34590	27	47	jointly	jointly	ADV
ape-34590	27	48	in	in	ADP
ape-34590	27	49	real	real	ADJ
ape-34590	27	50	terms	term	NOUN
ape-34590	27	51	,	,	PUNCT
ape-34590	27	52	as	as	ADV
ape-34590	27	53	well	well	ADV
ape-34590	27	54	as	as	ADP
ape-34590	27	55	whether	whether	SCONJ
ape-34590	27	56	the	the	DET
ape-34590	27	57	holders	holder	NOUN
ape-34590	27	58	of	of	ADP
ape-34590	27	59	the	the	DET
ape-34590	27	60	shares	share	NOUN
ape-34590	27	61	enjoy	enjoy	VERB
ape-34590	27	62	the	the	DET
ape-34590	27	63	full	full	ADJ
ape-34590	27	64	rights	right	NOUN
ape-34590	27	65	of	of	ADP
ape-34590	27	66	the	the	DET
ape-34590	27	67	shareholders	shareholder	NOUN
ape-34590	27	68	(	(	PUNCT
ape-34590	27	69	including	include	VERB
ape-34590	27	70	the	the	DET
ape-34590	27	71	right	right	NOUN
ape-34590	27	72	to	to	PART
ape-34590	27	73	own	own	VERB
ape-34590	27	74	the	the	DET
ape-34590	27	75	shares	share	NOUN
ape-34590	27	76	,	,	PUNCT
ape-34590	27	77	the	the	DET
ape-34590	27	78	right	right	NOUN
ape-34590	27	79	to	to	PART
ape-34590	27	80	vote	vote	VERB
ape-34590	27	81	,	,	PUNCT
ape-34590	27	82	and	and	CCONJ
ape-34590	27	83	the	the	DET
ape-34590	27	84	right	right	NOUN
ape-34590	27	85	to	to	PART
ape-34590	27	86	participate	participate	VERB
ape-34590	27	87	in	in	ADP
ape-34590	27	88	the	the	DET
ape-34590	27	89	company	company	NOUN
ape-34590	27	90	’s	’s	PART
ape-34590	27	91	operation	operation	NOUN
ape-34590	27	92	,	,	PUNCT
ape-34590	27	93	etc	etc	X
ape-34590	27	94	.	.	X
ape-34590	27	95	)	)	PUNCT
ape-34590	27	96	,	,	PUNCT
ape-34590	27	97	it	it	PRON
ape-34590	27	98	is	be	AUX
ape-34590	27	99	not	not	PART
ape-34590	27	100	in	in	ADP
ape-34590	27	101	question	question	NOUN
ape-34590	27	102	.	.	PUNCT
ape-34590	28	1	not	not	PART
ape-34590	28	2	be	be	AUX
ape-34590	28	3	questioned	question	VERB
ape-34590	28	4	.	.	PUNCT
ape-34590	29	1	the	the	DET
ape-34590	29	2	necessity	necessity	NOUN
ape-34590	29	3	of	of	ADP
ape-34590	29	4	the	the	DET
ape-34590	29	5	real	real	ADJ
ape-34590	29	6	existence	existence	NOUN
ape-34590	29	7	of	of	ADP
ape-34590	29	8	the	the	DET
ape-34590	29	9	value	value	NOUN
ape-34590	29	10	of	of	ADP
ape-34590	29	11	shares	share	NOUN
ape-34590	29	12	should	should	AUX
ape-34590	29	13	be	be	AUX
ape-34590	29	14	distinguished	distinguish	VERB
ape-34590	29	15	according	accord	VERB
ape-34590	29	16	to	to	ADP
ape-34590	29	17	different	different	ADJ
ape-34590	29	18	scenarios	scenario	NOUN
ape-34590	29	19	,	,	PUNCT
ape-34590	29	20	and	and	CCONJ
ape-34590	29	21	that	that	SCONJ
ape-34590	29	22	the	the	DET
ape-34590	29	23	real	real	ADJ
ape-34590	29	24	existence	existence	NOUN
ape-34590	29	25	of	of	ADP
ape-34590	29	26	the	the	DET
ape-34590	29	27	value	value	NOUN
ape-34590	29	28	of	of	ADP
ape-34590	29	29	dry	dry	ADJ
ape-34590	29	30	shares	share	NOUN
ape-34590	29	31	must	must	AUX
ape-34590	29	32	to	to	ADP
ape-34590	29	33	a	a	DET
ape-34590	29	34	certain	certain	ADJ
ape-34590	29	35	extent	extent	NOUN
ape-34590	29	36	confuse	confuse	VERB
ape-34590	29	37	the	the	DET
ape-34590	29	38	difference	difference	NOUN
ape-34590	29	39	between	between	ADP
ape-34590	29	40	dry	dry	ADJ
ape-34590	29	41	shares	share	NOUN
ape-34590	29	42	and	and	CCONJ
ape-34590	29	43	real	real	ADJ
ape-34590	29	44	shares	share	NOUN
ape-34590	29	45	,	,	PUNCT
ape-34590	29	46	as	as	ADV
ape-34590	29	47	well	well	ADV
ape-34590	29	48	as	as	ADP
ape-34590	29	49	the	the	DET
ape-34590	29	50	nature	nature	NOUN
ape-34590	29	51	of	of	ADP
ape-34590	29	52	the	the	DET
ape-34590	29	53	dry	dry	ADJ
ape-34590	29	54	-	-	PUNCT
ape-34590	29	55	share	share	NOUN
ape-34590	29	56	bribery	bribery	NOUN
ape-34590	29	57	crime	crime	NOUN
ape-34590	29	58	.	.	PUNCT
ape-34590	30	1	the	the	DET
ape-34590	30	2	concepts	concept	NOUN
ape-34590	30	3	of	of	ADP
ape-34590	30	4	dry	dry	ADJ
ape-34590	30	5	shares	share	NOUN
ape-34590	30	6	and	and	CCONJ
ape-34590	30	7	real	real	ADJ
ape-34590	30	8	shares	share	NOUN
ape-34590	30	9	are	be	AUX
ape-34590	30	10	different	different	ADJ
ape-34590	30	11	,	,	PUNCT
ape-34590	30	12	dry	dry	ADJ
ape-34590	30	13	shares	share	NOUN
ape-34590	30	14	refer	refer	VERB
ape-34590	30	15	to	to	ADP
ape-34590	30	16	the	the	DET
ape-34590	30	17	shares	share	NOUN
ape-34590	30	18	that	that	PRON
ape-34590	30	19	have	have	AUX
ape-34590	30	20	been	be	AUX
ape-34590	30	21	acquired	acquire	VERB
ape-34590	30	22	without	without	ADP
ape-34590	30	23	capital	capital	NOUN
ape-34590	30	24	contribution	contribution	NOUN
ape-34590	30	25	,	,	PUNCT
ape-34590	30	26	and	and	CCONJ
ape-34590	30	27	real	real	ADJ
ape-34590	30	28	shares	share	NOUN
ape-34590	30	29	refer	refer	VERB
ape-34590	30	30	to	to	ADP
ape-34590	30	31	the	the	DET
ape-34590	30	32	real	real	ADJ
ape-34590	30	33	shares	share	NOUN
ape-34590	30	34	;	;	PUNCT
ape-34590	30	35	the	the	DET
ape-34590	30	36	rights	right	NOUN
ape-34590	30	37	of	of	ADP
ape-34590	30	38	the	the	DET
ape-34590	30	39	two	two	NUM
ape-34590	30	40	are	be	AUX
ape-34590	30	41	different	different	ADJ
ape-34590	30	42	,	,	PUNCT
ape-34590	30	43	dry	dry	ADJ
ape-34590	30	44	shares	share	NOUN
ape-34590	30	45	do	do	AUX
ape-34590	30	46	not	not	PART
ape-34590	30	47	refers	refer	VERB
ape-34590	30	48	to	to	ADP
ape-34590	30	49	the	the	DET
ape-34590	30	50	real	real	ADJ
ape-34590	30	51	shares	share	NOUN
ape-34590	30	52	,	,	PUNCT
ape-34590	30	53	but	but	CCONJ
ape-34590	30	54	should	should	AUX
ape-34590	30	55	refer	refer	VERB
ape-34590	30	56	to	to	ADP
ape-34590	30	57	the	the	DET
ape-34590	30	58	assumption	assumption	NOUN
ape-34590	30	59	that	that	SCONJ
ape-34590	30	60	the	the	DET
ape-34590	30	61	person	person	NOUN
ape-34590	30	62	owns	own	VERB
ape-34590	30	63	so	so	ADV
ape-34590	30	64	many	many	ADJ
ape-34590	30	65	shares	share	NOUN
ape-34590	30	66	and	and	CCONJ
ape-34590	30	67	distributes	distribute	VERB
ape-34590	30	68	dividends	dividend	NOUN
ape-34590	30	69	according	accord	VERB
ape-34590	30	70	to	to	ADP
ape-34590	30	71	the	the	DET
ape-34590	30	72	corresponding	corresponding	ADJ
ape-34590	30	73	proportion	proportion	NOUN
ape-34590	30	74	;	;	PUNCT
ape-34590	30	75	the	the	DET
ape-34590	30	76	person	person	NOUN
ape-34590	30	77	who	who	PRON
ape-34590	30	78	holds	hold	VERB
ape-34590	30	79	the	the	DET
ape-34590	30	80	real	real	ADJ
ape-34590	30	81	shares	share	NOUN
ape-34590	30	82	not	not	PART
ape-34590	30	83	only	only	ADV
ape-34590	30	84	enjoys	enjoy	VERB
ape-34590	30	85	the	the	DET
ape-34590	30	86	dividend	dividend	NOUN
ape-34590	30	87	rights	right	NOUN
ape-34590	30	88	of	of	ADP
ape-34590	30	89	the	the	DET
ape-34590	30	90	shares	share	NOUN
ape-34590	30	91	,	,	PUNCT
ape-34590	30	92	but	but	CCONJ
ape-34590	30	93	also	also	ADV
ape-34590	30	94	enjoys	enjoy	VERB
ape-34590	30	95	the	the	DET
ape-34590	30	96	control	control	NOUN
ape-34590	30	97	decision	decision	NOUN
ape-34590	30	98	-	-	PUNCT
ape-34590	30	99	making	make	VERB
ape-34590	30	100	right	right	NOUN
ape-34590	30	101	of	of	ADP
ape-34590	30	102	the	the	DET
ape-34590	30	103	company	company	NOUN
ape-34590	30	104	as	as	ADP
ape-34590	30	105	a	a	DET
ape-34590	30	106	shareholder	shareholder	NOUN
ape-34590	30	107	and	and	CCONJ
ape-34590	30	108	participates	participate	VERB
ape-34590	30	109	in	in	ADP
ape-34590	30	110	the	the	DET
ape-34590	30	111	major	major	ADJ
ape-34590	30	112	decisions	decision	NOUN
ape-34590	30	113	of	of	ADP
ape-34590	30	114	the	the	DET
ape-34590	30	115	company	company	NOUN
ape-34590	30	116	,	,	PUNCT
ape-34590	30	117	etc	etc	X
ape-34590	30	118	.	.	X
ape-34590	30	119	;	;	PUNCT
ape-34590	30	120	the	the	DET
ape-34590	30	121	essence	essence	NOUN
ape-34590	30	122	of	of	ADP
ape-34590	30	123	the	the	DET
ape-34590	30	124	dry	dry	ADJ
ape-34590	30	125	-	-	PUNCT
ape-34590	30	126	share	share	NOUN
ape-34590	30	127	bribery	bribery	NOUN
ape-34590	30	128	crime	crime	NOUN
ape-34590	30	129	lies	lie	VERB
ape-34590	30	130	in	in	ADP
ape-34590	30	131	the	the	DET
ape-34590	30	132	use	use	NOUN
ape-34590	30	133	of	of	ADP
ape-34590	30	134	the	the	DET
ape-34590	30	135	recipient	recipient	NOUN
ape-34590	30	136	’s	’s	PART
ape-34590	30	137	expectation	expectation	NOUN
ape-34590	30	138	of	of	ADP
ape-34590	30	139	the	the	DET
ape-34590	30	140	expected	expect	VERB
ape-34590	30	141	benefits	benefit	NOUN
ape-34590	30	142	of	of	ADP
ape-34590	30	143	the	the	DET
ape-34590	30	144	dry	dry	ADJ
ape-34590	30	145	-	-	PUNCT
ape-34590	30	146	share	share	NOUN
ape-34590	30	147	for	for	ADP
ape-34590	30	148	the	the	DET
ape-34590	30	149	purpose	purpose	NOUN
ape-34590	30	150	of	of	ADP
ape-34590	30	151	seeking	seek	VERB
ape-34590	30	152	benefits	benefit	NOUN
ape-34590	30	153	,	,	PUNCT
ape-34590	30	154	instead	instead	ADV
ape-34590	30	155	of	of	ADP
ape-34590	30	156	merely	merely	ADV
ape-34590	30	157	the	the	DET
ape-34590	30	158	essence	essence	NOUN
ape-34590	30	159	of	of	ADP
ape-34590	30	160	the	the	DET
ape-34590	30	161	offence	offence	NOUN
ape-34590	30	162	of	of	ADP
ape-34590	30	163	passive	passive	ADJ
ape-34590	30	164	bribery	bribery	NOUN
ape-34590	30	165	is	be	AUX
ape-34590	30	166	to	to	PART
ape-34590	30	167	take	take	VERB
ape-34590	30	168	advantage	advantage	NOUN
ape-34590	30	169	of	of	ADP
ape-34590	30	170	the	the	DET
ape-34590	30	171	recipient	recipient	NOUN
ape-34590	30	172	’s	’s	PART
ape-34590	30	173	expectation	expectation	NOUN
ape-34590	30	174	of	of	ADP
ape-34590	30	175	the	the	DET
ape-34590	30	176	expectable	expectable	ADJ
ape-34590	30	177	benefits	benefit	NOUN
ape-34590	30	178	of	of	ADP
ape-34590	30	179	the	the	DET
ape-34590	30	180	shares	share	NOUN
ape-34590	30	181	,	,	PUNCT
ape-34590	30	182	not	not	PART
ape-34590	30	183	only	only	ADV
ape-34590	30	184	the	the	DET
ape-34590	30	185	value	value	NOUN
ape-34590	30	186	of	of	ADP
ape-34590	30	187	the	the	DET
ape-34590	30	188	shares	share	NOUN
ape-34590	30	189	themselves	themselves	PRON
ape-34590	30	190	,	,	PUNCT
ape-34590	30	191	but	but	CCONJ
ape-34590	30	192	also	also	ADV
ape-34590	30	193	the	the	DET
ape-34590	30	194	value	value	NOUN
ape-34590	30	195	of	of	ADP
ape-34590	30	196	the	the	DET
ape-34590	30	197	shares	share	NOUN
ape-34590	30	198	themselves	themselves	PRON
ape-34590	30	199	,	,	PUNCT
ape-34590	30	200	depending	depend	VERB
ape-34590	30	201	on	on	ADP
ape-34590	30	202	the	the	DET
ape-34590	30	203	actual	actual	ADJ
ape-34590	30	204	situation	situation	NOUN
ape-34590	30	205	and	and	CCONJ
ape-34590	30	206	whether	whether	SCONJ
ape-34590	30	207	the	the	DET
ape-34590	30	208	holder	holder	NOUN
ape-34590	30	209	actually	actually	ADV
ape-34590	30	210	enjoys	enjoy	VERB
ape-34590	30	211	the	the	DET
ape-34590	30	212	rights	right	NOUN
ape-34590	30	213	and	and	CCONJ
ape-34590	30	214	benefits	benefit	NOUN
ape-34590	30	215	of	of	ADP
ape-34590	30	216	the	the	DET
ape-34590	30	217	shares	share	NOUN
ape-34590	30	218	.	.	PUNCT
ape-34590	31	1	2.2	2.2	NUM
ape-34590	31	2	ownership	ownership	NOUN
ape-34590	31	3	or	or	CCONJ
ape-34590	31	4	dividend	dividend	NOUN
ape-34590	31	5	rights	right	NOUN
ape-34590	31	6	there	there	PRON
ape-34590	31	7	is	be	VERB
ape-34590	31	8	a	a	DET
ape-34590	31	9	difference	difference	NOUN
ape-34590	31	10	in	in	ADP
ape-34590	31	11	theories	theory	NOUN
ape-34590	31	12	as	as	ADP
ape-34590	31	13	to	to	ADP
ape-34590	31	14	whether	whether	SCONJ
ape-34590	31	15	the	the	DET
ape-34590	31	16	dry	dry	ADJ
ape-34590	31	17	shares	share	NOUN
ape-34590	31	18	acquired	acquire	VERB
ape-34590	31	19	by	by	ADP
ape-34590	31	20	the	the	DET
ape-34590	31	21	recipient	recipient	NOUN
ape-34590	31	22	only	only	ADV
ape-34590	31	23	need	need	VERB
ape-34590	31	24	to	to	PART
ape-34590	31	25	have	have	VERB
ape-34590	31	26	the	the	DET
ape-34590	31	27	right	right	NOUN
ape-34590	31	28	to	to	ADP
ape-34590	31	29	dividends	dividend	NOUN
ape-34590	31	30	or	or	CCONJ
ape-34590	31	31	must	must	AUX
ape-34590	31	32	include	include	VERB
ape-34590	31	33	the	the	DET
ape-34590	31	34	right	right	NOUN
ape-34590	31	35	of	of	ADP
ape-34590	31	36	ownership	ownership	NOUN
ape-34590	31	37	or	or	CCONJ
ape-34590	31	38	either	either	DET
ape-34590	31	39	one	one	NUM
ape-34590	31	40	of	of	ADP
ape-34590	31	41	the	the	DET
ape-34590	31	42	two	two	NUM
ape-34590	31	43	.	.	PUNCT
ape-34590	32	1	the	the	DET
ape-34590	32	2	first	first	ADJ
ape-34590	32	3	view	view	NOUN
ape-34590	32	4	is	be	AUX
ape-34590	32	5	to	to	PART
ape-34590	32	6	enjoy	enjoy	VERB
ape-34590	32	7	the	the	DET
ape-34590	32	8	right	right	NOUN
ape-34590	32	9	of	of	ADP
ape-34590	32	10	ownership	ownership	NOUN
ape-34590	32	11	and	and	CCONJ
ape-34590	32	12	the	the	DET
ape-34590	32	13	right	right	NOUN
ape-34590	32	14	of	of	ADP
ape-34590	32	15	dividends	dividend	NOUN
ape-34590	32	16	.	.	PUNCT
ape-34590	33	1	for	for	ADP
ape-34590	33	2	example	example	NOUN
ape-34590	33	3	,	,	PUNCT
ape-34590	33	4	some	some	DET
ape-34590	33	5	viewpoints	viewpoint	NOUN
ape-34590	33	6	believe	believe	VERB
ape-34590	33	7	that	that	SCONJ
ape-34590	33	8	dry	dry	ADJ
ape-34590	33	9	shares	share	NOUN
ape-34590	33	10	refer	refer	VERB
ape-34590	33	11	to	to	ADP
ape-34590	33	12	the	the	DET
ape-34590	33	13	shares	share	NOUN
ape-34590	33	14	which	which	PRON
ape-34590	33	15	do	do	AUX
ape-34590	33	16	not	not	PART
ape-34590	33	17	put	put	VERB
ape-34590	33	18	in	in	ADP
ape-34590	33	19	the	the	DET
ape-34590	33	20	capital	capital	NOUN
ape-34590	33	21	,	,	PUNCT
ape-34590	33	22	do	do	AUX
ape-34590	33	23	not	not	PART
ape-34590	33	24	participate	participate	VERB
ape-34590	33	25	in	in	ADP
ape-34590	33	26	the	the	DET
ape-34590	33	27	operation	operation	NOUN
ape-34590	33	28	,	,	PUNCT
ape-34590	33	29	do	do	AUX
ape-34590	33	30	not	not	PART
ape-34590	33	31	bear	bear	VERB
ape-34590	33	32	the	the	DET
ape-34590	33	33	risk	risk	NOUN
ape-34590	33	34	,	,	PUNCT
ape-34590	33	35	but	but	CCONJ
ape-34590	33	36	enjoy	enjoy	VERB
ape-34590	33	37	the	the	DET
ape-34590	33	38	right	right	NOUN
ape-34590	33	39	of	of	ADP
ape-34590	33	40	ownership	ownership	NOUN
ape-34590	33	41	of	of	ADP
ape-34590	33	42	the	the	DET
ape-34590	33	43	shares	share	NOUN
ape-34590	33	44	and	and	CCONJ
ape-34590	33	45	enjoy	enjoy	VERB
ape-34590	33	46	the	the	DET
ape-34590	33	47	dividends	dividend	NOUN
ape-34590	33	48	,	,	PUNCT
ape-34590	33	49	also	also	ADV
ape-34590	33	50	known	know	VERB
ape-34590	33	51	as	as	ADP
ape-34590	33	52	the	the	DET
ape-34590	33	53	power	power	NOUN
ape-34590	33	54	of	of	ADP
ape-34590	33	55	the	the	DET
ape-34590	33	56	shares	share	NOUN
ape-34590	33	57	.	.	PUNCT
ape-34590	34	1	the	the	DET
ape-34590	34	2	second	second	ADJ
ape-34590	34	3	view	view	NOUN
ape-34590	34	4	is	be	AUX
ape-34590	34	5	to	to	PART
ape-34590	34	6	enjoy	enjoy	VERB
ape-34590	34	7	only	only	ADV
ape-34590	34	8	the	the	DET
ape-34590	34	9	right	right	NOUN
ape-34590	34	10	of	of	ADP
ape-34590	34	11	dividends	dividend	NOUN
ape-34590	34	12	.	.	PUNCT
ape-34590	35	1	that	that	PRON
ape-34590	35	2	is	be	AUX
ape-34590	35	3	,	,	PUNCT
ape-34590	35	4	dry	dry	ADJ
ape-34590	35	5	shares	share	NOUN
ape-34590	35	6	are	be	AUX
ape-34590	35	7	the	the	DET
ape-34590	35	8	reward	reward	NOUN
ape-34590	35	9	shares	share	NOUN
ape-34590	35	10	which	which	PRON
ape-34590	35	11	do	do	AUX
ape-34590	35	12	not	not	PART
ape-34590	35	13	need	need	VERB
ape-34590	35	14	to	to	PART
ape-34590	35	15	pay	pay	VERB
ape-34590	35	16	the	the	DET
ape-34590	35	17	consideration	consideration	NOUN
ape-34590	35	18	,	,	PUNCT
ape-34590	35	19	only	only	ADV
ape-34590	35	20	enjoy	enjoy	VERB
ape-34590	35	21	the	the	DET
ape-34590	35	22	right	right	NOUN
ape-34590	35	23	of	of	ADP
ape-34590	35	24	dividends	dividend	NOUN
ape-34590	35	25	.	.	PUNCT
ape-34590	36	1	the	the	DET
ape-34590	36	2	second	second	ADJ
ape-34590	36	3	point	point	NOUN
ape-34590	36	4	of	of	ADP
ape-34590	36	5	view	view	NOUN
ape-34590	36	6	is	be	AUX
ape-34590	36	7	that	that	SCONJ
ape-34590	36	8	it	it	PRON
ape-34590	36	9	only	only	ADV
ape-34590	36	10	enjoys	enjoy	VERB
ape-34590	36	11	the	the	DET
ape-34590	36	12	right	right	NOUN
ape-34590	36	13	to	to	ADP
ape-34590	36	14	dividends	dividend	NOUN
ape-34590	36	15	,	,	PUNCT
ape-34590	36	16	the	the	DET
ape-34590	36	17	dry	dry	ADJ
ape-34590	36	18	shares	share	NOUN
ape-34590	36	19	are	be	AUX
ape-34590	36	20	the	the	DET
ape-34590	36	21	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	NOUN
ape-34590	36	22	advances	advance	NOUN
ape-34590	36	23	in	in	ADP
ape-34590	36	24	politics	politic	NOUN
ape-34590	36	25	and	and	CCONJ
ape-34590	36	26	economics	economic	NOUN
ape-34590	36	27	vol	vol	NOUN
ape-34590	36	28	.	.	PROPN
ape-34590	37	1	6	6	NUM
ape-34590	37	2	,	,	PUNCT
ape-34590	37	3	no	no	INTJ
ape-34590	37	4	.	.	NOUN
ape-34590	37	5	4	4	NUM
ape-34590	37	6	,	,	PUNCT
ape-34590	37	7	2023	2023	NUM
ape-34590	37	8	25	25	NUM
ape-34590	37	9	published	publish	VERB
ape-34590	37	10	by	by	ADP
ape-34590	37	11	scholink	scholink	PROPN
ape-34590	37	12	inc	inc	PROPN
ape-34590	37	13	.	.	PROPN
ape-34590	37	14	reward	reward	NOUN
ape-34590	37	15	shares	share	NOUN
ape-34590	37	16	without	without	ADP
ape-34590	37	17	paying	pay	VERB
ape-34590	37	18	the	the	DET
ape-34590	37	19	consideration	consideration	NOUN
ape-34590	37	20	,	,	PUNCT
ape-34590	37	21	only	only	ADV
ape-34590	37	22	enjoying	enjoy	VERB
ape-34590	37	23	the	the	DET
ape-34590	37	24	right	right	NOUN
ape-34590	37	25	to	to	ADP
ape-34590	37	26	dividends	dividend	NOUN
ape-34590	37	27	,	,	PUNCT
ape-34590	37	28	and	and	CCONJ
ape-34590	37	29	do	do	AUX
ape-34590	37	30	not	not	PART
ape-34590	37	31	have	have	VERB
ape-34590	37	32	the	the	DET
ape-34590	37	33	ownership	ownership	NOUN
ape-34590	37	34	of	of	ADP
ape-34590	37	35	the	the	DET
ape-34590	37	36	shares	share	NOUN
ape-34590	37	37	themselves	themselves	PRON
ape-34590	37	38	.	.	PUNCT
ape-34590	38	1	there	there	PRON
ape-34590	38	2	is	be	VERB
ape-34590	38	3	another	another	DET
ape-34590	38	4	point	point	NOUN
ape-34590	38	5	of	of	ADP
ape-34590	38	6	view	view	NOUN
ape-34590	38	7	that	that	SCONJ
ape-34590	38	8	it	it	PRON
ape-34590	38	9	enjoys	enjoy	VERB
ape-34590	38	10	the	the	DET
ape-34590	38	11	ownership	ownership	NOUN
ape-34590	38	12	and	and	CCONJ
ape-34590	38	13	the	the	DET
ape-34590	38	14	right	right	NOUN
ape-34590	38	15	to	to	ADP
ape-34590	38	16	dividends	dividend	NOUN
ape-34590	38	17	,	,	PUNCT
ape-34590	38	18	or	or	CCONJ
ape-34590	38	19	only	only	ADV
ape-34590	38	20	enjoys	enjoy	VERB
ape-34590	38	21	the	the	DET
ape-34590	38	22	right	right	NOUN
ape-34590	38	23	to	to	ADP
ape-34590	38	24	dividends	dividend	NOUN
ape-34590	38	25	(	(	PUNCT
ape-34590	38	26	note	note	NOUN
ape-34590	38	27	3	3	NUM
ape-34590	38	28	)	)	PUNCT
ape-34590	38	29	.	.	PUNCT
ape-34590	39	1	the	the	DET
ape-34590	39	2	dry	dry	ADJ
ape-34590	39	3	shares	share	NOUN
ape-34590	39	4	in	in	ADP
ape-34590	39	5	the	the	DET
ape-34590	39	6	interpretation	interpretation	NOUN
ape-34590	39	7	of	of	ADP
ape-34590	39	8	criminal	criminal	ADJ
ape-34590	39	9	law	law	NOUN
ape-34590	39	10	theory	theory	NOUN
ape-34590	39	11	refer	refer	VERB
ape-34590	39	12	to	to	ADP
ape-34590	39	13	the	the	DET
ape-34590	39	14	shares	share	NOUN
ape-34590	39	15	that	that	PRON
ape-34590	39	16	are	be	AUX
ape-34590	39	17	obtained	obtain	VERB
ape-34590	39	18	without	without	ADP
ape-34590	39	19	capital	capital	NOUN
ape-34590	39	20	contribution	contribution	NOUN
ape-34590	39	21	,	,	PUNCT
ape-34590	39	22	which	which	PRON
ape-34590	39	23	can	can	AUX
ape-34590	39	24	be	be	AUX
ape-34590	39	25	either	either	CCONJ
ape-34590	39	26	the	the	DET
ape-34590	39	27	dry	dry	ADJ
ape-34590	39	28	shares	share	NOUN
ape-34590	39	29	that	that	PRON
ape-34590	39	30	enjoy	enjoy	VERB
ape-34590	39	31	the	the	DET
ape-34590	39	32	full	full	ADJ
ape-34590	39	33	shareholding	shareholding	NOUN
ape-34590	39	34	and	and	CCONJ
ape-34590	39	35	obtain	obtain	VERB
ape-34590	39	36	the	the	DET
ape-34590	39	37	economic	economic	ADJ
ape-34590	39	38	benefits	benefit	NOUN
ape-34590	39	39	,	,	PUNCT
ape-34590	39	40	or	or	CCONJ
ape-34590	39	41	the	the	DET
ape-34590	39	42	dry	dry	ADJ
ape-34590	39	43	shares	share	NOUN
ape-34590	39	44	that	that	PRON
ape-34590	39	45	enjoy	enjoy	VERB
ape-34590	39	46	the	the	DET
ape-34590	39	47	right	right	NOUN
ape-34590	39	48	to	to	ADP
ape-34590	39	49	dividends	dividend	NOUN
ape-34590	39	50	only	only	ADV
ape-34590	39	51	and	and	CCONJ
ape-34590	39	52	obtain	obtain	VERB
ape-34590	39	53	the	the	DET
ape-34590	39	54	economic	economic	ADJ
ape-34590	39	55	benefits	benefit	NOUN
ape-34590	39	56	.	.	PUNCT
ape-34590	40	1	the	the	DET
ape-34590	40	2	term	term	NOUN
ape-34590	40	3	“	"	PUNCT
ape-34590	40	4	dry	dry	ADJ
ape-34590	40	5	shares	share	NOUN
ape-34590	40	6	”	"	PUNCT
ape-34590	40	7	is	be	AUX
ape-34590	40	8	used	use	VERB
ape-34590	40	9	in	in	ADP
ape-34590	40	10	criminal	criminal	ADJ
ape-34590	40	11	law	law	NOUN
ape-34590	40	12	interpretations	interpretation	NOUN
ape-34590	40	13	to	to	PART
ape-34590	40	14	refer	refer	VERB
ape-34590	40	15	to	to	ADP
ape-34590	40	16	shares	share	NOUN
ape-34590	40	17	acquired	acquire	VERB
ape-34590	40	18	without	without	ADP
ape-34590	40	19	capital	capital	NOUN
ape-34590	40	20	contribution	contribution	NOUN
ape-34590	40	21	,	,	PUNCT
ape-34590	40	22	either	either	CCONJ
ape-34590	40	23	with	with	ADP
ape-34590	40	24	full	full	ADJ
ape-34590	40	25	equity	equity	NOUN
ape-34590	40	26	and	and	CCONJ
ape-34590	40	27	economic	economic	ADJ
ape-34590	40	28	benefits	benefit	NOUN
ape-34590	40	29	,	,	PUNCT
ape-34590	40	30	or	or	CCONJ
ape-34590	40	31	with	with	ADP
ape-34590	40	32	the	the	DET
ape-34590	40	33	right	right	NOUN
ape-34590	40	34	to	to	ADP
ape-34590	40	35	dividends	dividend	NOUN
ape-34590	40	36	and	and	CCONJ
ape-34590	40	37	economic	economic	ADJ
ape-34590	40	38	benefits	benefit	NOUN
ape-34590	40	39	.	.	PUNCT
ape-34590	41	1	the	the	DET
ape-34590	41	2	reason	reason	NOUN
ape-34590	41	3	why	why	SCONJ
ape-34590	41	4	our	our	PRON
ape-34590	41	5	country	country	NOUN
ape-34590	41	6	treats	treat	VERB
ape-34590	41	7	dry	dry	ADJ
ape-34590	41	8	shares	share	NOUN
ape-34590	41	9	as	as	ADP
ape-34590	41	10	an	an	DET
ape-34590	41	11	independent	independent	ADJ
ape-34590	41	12	type	type	NOUN
ape-34590	41	13	of	of	ADP
ape-34590	41	14	passive	passive	ADJ
ape-34590	41	15	bribery	bribery	NOUN
ape-34590	41	16	crime	crime	NOUN
ape-34590	41	17	is	be	AUX
ape-34590	41	18	that	that	SCONJ
ape-34590	41	19	they	they	PRON
ape-34590	41	20	are	be	AUX
ape-34590	41	21	not	not	PART
ape-34590	41	22	property	property	NOUN
ape-34590	41	23	in	in	ADP
ape-34590	41	24	the	the	DET
ape-34590	41	25	traditional	traditional	ADJ
ape-34590	41	26	sense	sense	NOUN
ape-34590	41	27	,	,	PUNCT
ape-34590	41	28	but	but	CCONJ
ape-34590	41	29	a	a	DET
ape-34590	41	30	kind	kind	NOUN
ape-34590	41	31	of	of	ADP
ape-34590	41	32	expectable	expectable	ADJ
ape-34590	41	33	property	property	NOUN
ape-34590	41	34	benefits	benefit	NOUN
ape-34590	41	35	,	,	PUNCT
ape-34590	41	36	and	and	CCONJ
ape-34590	41	37	the	the	DET
ape-34590	41	38	amount	amount	NOUN
ape-34590	41	39	of	of	ADP
ape-34590	41	40	passive	passive	ADJ
ape-34590	41	41	bribery	bribery	NOUN
ape-34590	41	42	shall	shall	AUX
ape-34590	41	43	be	be	AUX
ape-34590	41	44	determined	determine	VERB
ape-34590	41	45	according	accord	VERB
ape-34590	41	46	to	to	ADP
ape-34590	41	47	the	the	DET
ape-34590	41	48	share	share	NOUN
ape-34590	41	49	of	of	ADP
ape-34590	41	50	the	the	DET
ape-34590	41	51	shares	share	NOUN
ape-34590	41	52	,	,	PUNCT
ape-34590	41	53	the	the	DET
ape-34590	41	54	price	price	NOUN
ape-34590	41	55	and	and	CCONJ
ape-34590	41	56	other	other	ADJ
ape-34590	41	57	factors	factor	NOUN
ape-34590	41	58	,	,	PUNCT
ape-34590	41	59	etc	etc	X
ape-34590	41	60	.	.	X
ape-34590	41	61	ownership	ownership	NOUN
ape-34590	41	62	of	of	ADP
ape-34590	41	63	dry	dry	ADJ
ape-34590	41	64	shares	share	NOUN
ape-34590	41	65	or	or	CCONJ
ape-34590	41	66	the	the	DET
ape-34590	41	67	right	right	NOUN
ape-34590	41	68	to	to	ADP
ape-34590	41	69	dividends	dividend	NOUN
ape-34590	41	70	are	be	AUX
ape-34590	41	71	the	the	DET
ape-34590	41	72	expectable	expectable	ADJ
ape-34590	41	73	benefits	benefit	NOUN
ape-34590	41	74	that	that	PRON
ape-34590	41	75	the	the	DET
ape-34590	41	76	recipient	recipient	NOUN
ape-34590	41	77	hopes	hope	VERB
ape-34590	41	78	for	for	ADP
ape-34590	41	79	when	when	SCONJ
ape-34590	41	80	accepting	accept	VERB
ape-34590	41	81	,	,	PUNCT
ape-34590	41	82	and	and	CCONJ
ape-34590	41	83	they	they	PRON
ape-34590	41	84	are	be	AUX
ape-34590	41	85	the	the	DET
ape-34590	41	86	economic	economic	ADJ
ape-34590	41	87	or	or	CCONJ
ape-34590	41	88	other	other	ADJ
ape-34590	41	89	additional	additional	ADJ
ape-34590	41	90	benefits	benefit	NOUN
ape-34590	41	91	according	accord	VERB
ape-34590	41	92	to	to	ADP
ape-34590	41	93	the	the	DET
ape-34590	41	94	share	share	NOUN
ape-34590	41	95	of	of	ADP
ape-34590	41	96	shares	share	NOUN
ape-34590	41	97	that	that	PRON
ape-34590	41	98	he	he	PRON
ape-34590	41	99	/	/	SYM
ape-34590	41	100	she	she	PRON
ape-34590	41	101	occupies	occupy	VERB
ape-34590	41	102	.	.	PUNCT
ape-34590	42	1	therefore	therefore	ADV
ape-34590	42	2	,	,	PUNCT
ape-34590	42	3	it	it	PRON
ape-34590	42	4	is	be	AUX
ape-34590	42	5	sufficient	sufficient	ADJ
ape-34590	42	6	that	that	SCONJ
ape-34590	42	7	the	the	DET
ape-34590	42	8	shares	share	NOUN
ape-34590	42	9	corresponding	correspond	VERB
ape-34590	42	10	to	to	ADP
ape-34590	42	11	the	the	DET
ape-34590	42	12	dry	dry	ADJ
ape-34590	42	13	shares	share	NOUN
ape-34590	42	14	have	have	VERB
ape-34590	42	15	only	only	ADV
ape-34590	42	16	the	the	DET
ape-34590	42	17	right	right	NOUN
ape-34590	42	18	to	to	ADP
ape-34590	42	19	dividends	dividend	NOUN
ape-34590	42	20	or	or	CCONJ
ape-34590	42	21	the	the	DET
ape-34590	42	22	right	right	NOUN
ape-34590	42	23	of	of	ADP
ape-34590	42	24	ownership	ownership	NOUN
ape-34590	42	25	.	.	PUNCT
ape-34590	43	1	2.3	2.3	NUM
ape-34590	43	2	recipient	recipient	NOUN
ape-34590	43	3	not	not	PART
ape-34590	43	4	liable	liable	ADJ
ape-34590	43	5	for	for	ADP
ape-34590	43	6	company	company	NOUN
ape-34590	43	7	losses	loss	NOUN
ape-34590	43	8	some	some	DET
ape-34590	43	9	scholars	scholar	NOUN
ape-34590	43	10	believe	believe	VERB
ape-34590	43	11	that	that	SCONJ
ape-34590	43	12	the	the	DET
ape-34590	43	13	right	right	NOUN
ape-34590	43	14	to	to	ADP
ape-34590	43	15	dividends	dividend	NOUN
ape-34590	43	16	on	on	ADP
ape-34590	43	17	shares	share	NOUN
ape-34590	43	18	is	be	AUX
ape-34590	43	19	not	not	PART
ape-34590	43	20	necessarily	necessarily	ADV
ape-34590	43	21	profitable	profitable	ADJ
ape-34590	43	22	,	,	PUNCT
ape-34590	43	23	and	and	CCONJ
ape-34590	43	24	may	may	AUX
ape-34590	43	25	also	also	ADV
ape-34590	43	26	bear	bear	VERB
ape-34590	43	27	the	the	DET
ape-34590	43	28	responsibility	responsibility	NOUN
ape-34590	43	29	for	for	ADP
ape-34590	43	30	the	the	DET
ape-34590	43	31	company	company	NOUN
ape-34590	43	32	’s	’s	PART
ape-34590	43	33	losses	loss	NOUN
ape-34590	43	34	,	,	PUNCT
ape-34590	43	35	so	so	SCONJ
ape-34590	43	36	dividends	dividend	NOUN
ape-34590	43	37	can	can	AUX
ape-34590	43	38	not	not	PART
ape-34590	43	39	be	be	AUX
ape-34590	43	40	used	use	VERB
ape-34590	43	41	as	as	ADP
ape-34590	43	42	the	the	DET
ape-34590	43	43	amount	amount	NOUN
ape-34590	43	44	of	of	ADP
ape-34590	43	45	bribe	bribe	NOUN
ape-34590	43	46	.	.	PUNCT
ape-34590	44	1	according	accord	VERB
ape-34590	44	2	to	to	ADP
ape-34590	44	3	the	the	DET
ape-34590	44	4	practice	practice	NOUN
ape-34590	44	5	,	,	PUNCT
ape-34590	44	6	such	such	DET
ape-34590	44	7	a	a	DET
ape-34590	44	8	statement	statement	NOUN
ape-34590	44	9	does	do	AUX
ape-34590	44	10	not	not	PART
ape-34590	44	11	hold	hold	VERB
ape-34590	44	12	true	true	ADJ
ape-34590	44	13	.	.	PUNCT
ape-34590	45	1	the	the	DET
ape-34590	45	2	realization	realization	NOUN
ape-34590	45	3	of	of	ADP
ape-34590	45	4	the	the	DET
ape-34590	45	5	right	right	NOUN
ape-34590	45	6	to	to	ADP
ape-34590	45	7	dividends	dividend	NOUN
ape-34590	45	8	in	in	ADP
ape-34590	45	9	the	the	DET
ape-34590	45	10	case	case	NOUN
ape-34590	45	11	of	of	ADP
ape-34590	45	12	bribery	bribery	NOUN
ape-34590	45	13	in	in	ADP
ape-34590	45	14	dry	dry	ADJ
ape-34590	45	15	shares	share	NOUN
ape-34590	45	16	is	be	AUX
ape-34590	45	17	generally	generally	ADV
ape-34590	45	18	manifested	manifest	VERB
ape-34590	45	19	in	in	ADP
ape-34590	45	20	the	the	DET
ape-34590	45	21	distribution	distribution	NOUN
ape-34590	45	22	of	of	ADP
ape-34590	45	23	dividends	dividend	NOUN
ape-34590	45	24	or	or	CCONJ
ape-34590	45	25	no	no	DET
ape-34590	45	26	dividends	dividend	NOUN
ape-34590	45	27	,	,	PUNCT
ape-34590	45	28	and	and	CCONJ
ape-34590	45	29	it	it	PRON
ape-34590	45	30	is	be	AUX
ape-34590	45	31	unlikely	unlikely	ADJ
ape-34590	45	32	that	that	SCONJ
ape-34590	45	33	there	there	PRON
ape-34590	45	34	is	be	VERB
ape-34590	45	35	an	an	DET
ape-34590	45	36	obligation	obligation	NOUN
ape-34590	45	37	to	to	PART
ape-34590	45	38	share	share	VERB
ape-34590	45	39	the	the	DET
ape-34590	45	40	company	company	NOUN
ape-34590	45	41	’s	’s	PART
ape-34590	45	42	losses	loss	NOUN
ape-34590	45	43	.	.	PUNCT
ape-34590	46	1	otherwise	otherwise	ADV
ape-34590	46	2	,	,	PUNCT
ape-34590	46	3	if	if	SCONJ
ape-34590	46	4	the	the	DET
ape-34590	46	5	company	company	NOUN
ape-34590	46	6	’s	’s	PART
ape-34590	46	7	permanent	permanent	ADJ
ape-34590	46	8	losses	loss	NOUN
ape-34590	46	9	may	may	AUX
ape-34590	46	10	make	make	VERB
ape-34590	46	11	the	the	DET
ape-34590	46	12	corresponding	corresponding	ADJ
ape-34590	46	13	capital	capital	NOUN
ape-34590	46	14	of	of	ADP
ape-34590	46	15	the	the	DET
ape-34590	46	16	shares	share	NOUN
ape-34590	46	17	are	be	AUX
ape-34590	46	18	ultimately	ultimately	ADV
ape-34590	46	19	offset	offset	VERB
ape-34590	46	20	,	,	PUNCT
ape-34590	46	21	which	which	PRON
ape-34590	46	22	is	be	AUX
ape-34590	46	23	not	not	PART
ape-34590	46	24	consistent	consistent	ADJ
ape-34590	46	25	with	with	ADP
ape-34590	46	26	the	the	DET
ape-34590	46	27	subjective	subjective	ADJ
ape-34590	46	28	purpose	purpose	NOUN
ape-34590	46	29	of	of	ADP
ape-34590	46	30	the	the	DET
ape-34590	46	31	crime	crime	NOUN
ape-34590	46	32	of	of	ADP
ape-34590	46	33	bribery	bribery	NOUN
ape-34590	46	34	,	,	PUNCT
ape-34590	46	35	nor	nor	CCONJ
ape-34590	46	36	is	be	AUX
ape-34590	46	37	it	it	PRON
ape-34590	46	38	consistent	consistent	ADJ
ape-34590	46	39	with	with	ADP
ape-34590	46	40	the	the	DET
ape-34590	46	41	essence	essence	NOUN
ape-34590	46	42	of	of	ADP
ape-34590	46	43	the	the	DET
ape-34590	46	44	crime	crime	NOUN
ape-34590	46	45	of	of	ADP
ape-34590	46	46	trading	trading	NOUN
ape-34590	46	47	in	in	ADP
ape-34590	46	48	power	power	NOUN
ape-34590	46	49	and	and	CCONJ
ape-34590	46	50	money	money	NOUN
ape-34590	46	51	.	.	PUNCT
ape-34590	47	1	otherwise	otherwise	ADV
ape-34590	47	2	,	,	PUNCT
ape-34590	47	3	if	if	SCONJ
ape-34590	47	4	the	the	DET
ape-34590	47	5	company	company	NOUN
ape-34590	47	6	suffers	suffer	VERB
ape-34590	47	7	losses	loss	NOUN
ape-34590	47	8	all	all	DET
ape-34590	47	9	the	the	DET
ape-34590	47	10	time	time	NOUN
ape-34590	47	11	,	,	PUNCT
ape-34590	47	12	it	it	PRON
ape-34590	47	13	may	may	AUX
ape-34590	47	14	make	make	VERB
ape-34590	47	15	the	the	DET
ape-34590	47	16	capital	capital	NOUN
ape-34590	47	17	corresponding	correspond	VERB
ape-34590	47	18	to	to	ADP
ape-34590	47	19	the	the	DET
ape-34590	47	20	acquisition	acquisition	NOUN
ape-34590	47	21	of	of	ADP
ape-34590	47	22	shares	share	NOUN
ape-34590	47	23	to	to	PART
ape-34590	47	24	be	be	AUX
ape-34590	47	25	offset	offset	VERB
ape-34590	47	26	eventually	eventually	ADV
ape-34590	47	27	,	,	PUNCT
ape-34590	47	28	which	which	PRON
ape-34590	47	29	is	be	AUX
ape-34590	47	30	not	not	PART
ape-34590	47	31	in	in	ADP
ape-34590	47	32	line	line	NOUN
ape-34590	47	33	with	with	ADP
ape-34590	47	34	the	the	DET
ape-34590	47	35	subjective	subjective	ADJ
ape-34590	47	36	purpose	purpose	NOUN
ape-34590	47	37	of	of	ADP
ape-34590	47	38	the	the	DET
ape-34590	47	39	bribery	bribery	NOUN
ape-34590	47	40	crime	crime	NOUN
ape-34590	47	41	,	,	PUNCT
ape-34590	47	42	and	and	CCONJ
ape-34590	47	43	also	also	ADV
ape-34590	47	44	not	not	PART
ape-34590	47	45	in	in	ADP
ape-34590	47	46	line	line	NOUN
ape-34590	47	47	with	with	ADP
ape-34590	47	48	the	the	DET
ape-34590	47	49	nature	nature	NOUN
ape-34590	47	50	of	of	ADP
ape-34590	47	51	the	the	DET
ape-34590	47	52	bribe	bribe	NOUN
ape-34590	47	53	crime	crime	NOUN
ape-34590	47	54	of	of	ADP
ape-34590	47	55	power	power	NOUN
ape-34590	47	56	and	and	CCONJ
ape-34590	47	57	money	money	NOUN
ape-34590	47	58	transactions	transaction	NOUN
ape-34590	47	59	.	.	PUNCT
ape-34590	48	1	dry	dry	ADJ
ape-34590	48	2	shares	share	NOUN
ape-34590	48	3	is	be	AUX
ape-34590	48	4	“	"	PUNCT
ape-34590	48	5	refers	refer	VERB
ape-34590	48	6	to	to	ADP
ape-34590	48	7	the	the	DET
ape-34590	48	8	shares	share	NOUN
ape-34590	48	9	that	that	PRON
ape-34590	48	10	do	do	AUX
ape-34590	48	11	not	not	PART
ape-34590	48	12	have	have	VERB
ape-34590	48	13	any	any	DET
ape-34590	48	14	share	share	NOUN
ape-34590	48	15	capital	capital	NOUN
ape-34590	48	16	,	,	PUNCT
ape-34590	48	17	and	and	CCONJ
ape-34590	48	18	the	the	DET
ape-34590	48	19	shares	share	NOUN
ape-34590	48	20	that	that	PRON
ape-34590	48	21	are	be	AUX
ape-34590	48	22	not	not	PART
ape-34590	48	23	subject	subject	ADJ
ape-34590	48	24	to	to	ADP
ape-34590	48	25	any	any	DET
ape-34590	48	26	loss	loss	NOUN
ape-34590	48	27	if	if	SCONJ
ape-34590	48	28	they	they	PRON
ape-34590	48	29	are	be	AUX
ape-34590	48	30	not	not	PART
ape-34590	48	31	paid	pay	VERB
ape-34590	48	32	out	out	ADP
ape-34590	48	33	as	as	ADP
ape-34590	48	34	dividends	dividend	NOUN
ape-34590	48	35	”	"	PUNCT
ape-34590	48	36	;	;	PUNCT
ape-34590	48	37	in	in	ADP
ape-34590	48	38	other	other	ADJ
ape-34590	48	39	words	word	NOUN
ape-34590	48	40	,	,	PUNCT
ape-34590	48	41	the	the	DET
ape-34590	48	42	receiving	receive	VERB
ape-34590	48	43	party	party	NOUN
ape-34590	48	44	does	do	AUX
ape-34590	48	45	not	not	PART
ape-34590	48	46	put	put	VERB
ape-34590	48	47	in	in	ADP
ape-34590	48	48	the	the	DET
ape-34590	48	49	share	share	NOUN
ape-34590	48	50	capital	capital	NOUN
ape-34590	48	51	,	,	PUNCT
ape-34590	48	52	participate	participate	VERB
ape-34590	48	53	in	in	ADP
ape-34590	48	54	the	the	DET
ape-34590	48	55	operation	operation	NOUN
ape-34590	48	56	and	and	CCONJ
ape-34590	48	57	does	do	AUX
ape-34590	48	58	not	not	PART
ape-34590	48	59	take	take	VERB
ape-34590	48	60	the	the	DET
ape-34590	48	61	responsibility	responsibility	NOUN
ape-34590	48	62	,	,	PUNCT
ape-34590	48	63	and	and	CCONJ
ape-34590	48	64	enjoys	enjoy	VERB
ape-34590	48	65	the	the	DET
ape-34590	48	66	rights	right	NOUN
ape-34590	48	67	but	but	CCONJ
ape-34590	48	68	does	do	AUX
ape-34590	48	69	not	not	PART
ape-34590	48	70	take	take	VERB
ape-34590	48	71	the	the	DET
ape-34590	48	72	obligations	obligation	NOUN
ape-34590	48	73	.	.	PUNCT
ape-34590	49	1	in	in	ADP
ape-34590	49	2	other	other	ADJ
ape-34590	49	3	words	word	NOUN
ape-34590	49	4	,	,	PUNCT
ape-34590	49	5	the	the	DET
ape-34590	49	6	recipient	recipient	NOUN
ape-34590	49	7	does	do	AUX
ape-34590	49	8	not	not	PART
ape-34590	49	9	invest	invest	VERB
ape-34590	49	10	in	in	ADP
ape-34590	49	11	the	the	DET
ape-34590	49	12	share	share	NOUN
ape-34590	49	13	capital	capital	NOUN
ape-34590	49	14	,	,	PUNCT
ape-34590	49	15	does	do	AUX
ape-34590	49	16	not	not	PART
ape-34590	49	17	participate	participate	VERB
ape-34590	49	18	in	in	ADP
ape-34590	49	19	the	the	DET
ape-34590	49	20	operation	operation	NOUN
ape-34590	49	21	,	,	PUNCT
ape-34590	49	22	does	do	AUX
ape-34590	49	23	not	not	PART
ape-34590	49	24	assume	assume	VERB
ape-34590	49	25	responsibility	responsibility	NOUN
ape-34590	49	26	,	,	PUNCT
ape-34590	49	27	only	only	ADV
ape-34590	49	28	enjoys	enjoy	VERB
ape-34590	49	29	the	the	DET
ape-34590	49	30	rights	right	NOUN
ape-34590	49	31	,	,	PUNCT
ape-34590	49	32	but	but	CCONJ
ape-34590	49	33	does	do	AUX
ape-34590	49	34	not	not	PART
ape-34590	49	35	assume	assume	VERB
ape-34590	49	36	the	the	DET
ape-34590	49	37	obligations	obligation	NOUN
ape-34590	49	38	.	.	PUNCT
ape-34590	50	1	therefore	therefore	ADV
ape-34590	50	2	,	,	PUNCT
ape-34590	50	3	to	to	ADP
ape-34590	50	4	some	some	DET
ape-34590	50	5	extent	extent	NOUN
ape-34590	50	6	,	,	PUNCT
ape-34590	50	7	the	the	DET
ape-34590	50	8	economic	economic	ADJ
ape-34590	50	9	benefits	benefit	NOUN
ape-34590	50	10	obtained	obtain	VERB
ape-34590	50	11	from	from	ADP
ape-34590	50	12	the	the	DET
ape-34590	50	13	right	right	NOUN
ape-34590	50	14	to	to	ADP
ape-34590	50	15	dividends	dividend	NOUN
ape-34590	50	16	of	of	ADP
ape-34590	50	17	the	the	DET
ape-34590	50	18	bribe	bribe	NOUN
ape-34590	50	19	of	of	ADP
ape-34590	50	20	the	the	DET
ape-34590	50	21	dry	dry	ADJ
ape-34590	50	22	shares	share	NOUN
ape-34590	50	23	are	be	AUX
ape-34590	50	24	definite	definite	ADJ
ape-34590	50	25	and	and	CCONJ
ape-34590	50	26	available	available	ADJ
ape-34590	50	27	benefits.the	benefits.the	PRON
ape-34590	50	28	two	two	NUM
ape-34590	50	29	parties	party	NOUN
ape-34590	50	30	recognize	recognize	VERB
ape-34590	50	31	the	the	DET
ape-34590	50	32	dividends	dividend	NOUN
ape-34590	50	33	as	as	ADP
ape-34590	50	34	the	the	DET
ape-34590	50	35	amount	amount	NOUN
ape-34590	50	36	of	of	ADP
ape-34590	50	37	the	the	DET
ape-34590	50	38	bribe	bribe	NOUN
ape-34590	50	39	at	at	ADP
ape-34590	50	40	the	the	DET
ape-34590	50	41	time	time	NOUN
ape-34590	50	42	of	of	ADP
ape-34590	50	43	the	the	DET
ape-34590	50	44	bribe	bribe	NOUN
ape-34590	50	45	,	,	PUNCT
ape-34590	50	46	both	both	DET
ape-34590	50	47	parties	party	NOUN
ape-34590	50	48	tacitly	tacitly	ADV
ape-34590	50	49	agree	agree	VERB
ape-34590	50	50	that	that	SCONJ
ape-34590	50	51	there	there	PRON
ape-34590	50	52	is	be	VERB
ape-34590	50	53	only	only	ADV
ape-34590	50	54	the	the	DET
ape-34590	50	55	possibility	possibility	NOUN
ape-34590	50	56	of	of	ADP
ape-34590	50	57	dividends	dividend	NOUN
ape-34590	50	58	to	to	PART
ape-34590	50	59	be	be	AUX
ape-34590	50	60	paid	pay	VERB
ape-34590	50	61	to	to	ADP
ape-34590	50	62	the	the	DET
ape-34590	50	63	recipient	recipient	NOUN
ape-34590	50	64	without	without	ADP
ape-34590	50	65	assuming	assume	VERB
ape-34590	50	66	the	the	DET
ape-34590	50	67	company	company	NOUN
ape-34590	50	68	’s	’s	PART
ape-34590	50	69	losses	loss	NOUN
ape-34590	50	70	,	,	PUNCT
ape-34590	50	71	the	the	DET
ape-34590	50	72	dividends	dividend	NOUN
ape-34590	50	73	are	be	AUX
ape-34590	50	74	a	a	DET
ape-34590	50	75	definitive	definitive	ADJ
ape-34590	50	76	and	and	CCONJ
ape-34590	50	77	promised	promise	VERB
ape-34590	50	78	economic	economic	ADJ
ape-34590	50	79	benefit	benefit	NOUN
ape-34590	50	80	.	.	PUNCT
ape-34590	51	1	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	NOUN
ape-34590	51	2	advances	advance	NOUN
ape-34590	51	3	in	in	ADP
ape-34590	51	4	politics	politic	NOUN
ape-34590	51	5	and	and	CCONJ
ape-34590	51	6	economics	economic	NOUN
ape-34590	51	7	vol	vol	NOUN
ape-34590	51	8	.	.	PROPN
ape-34590	52	1	6	6	NUM
ape-34590	52	2	,	,	PUNCT
ape-34590	52	3	no	no	INTJ
ape-34590	52	4	.	.	NOUN
ape-34590	52	5	4	4	NUM
ape-34590	52	6	,	,	PUNCT
ape-34590	52	7	2023	2023	NUM
ape-34590	52	8	26	26	NUM
ape-34590	52	9	published	publish	VERB
ape-34590	52	10	by	by	ADP
ape-34590	52	11	scholink	scholink	PROPN
ape-34590	52	12	inc	inc	PROPN
ape-34590	52	13	.	.	PROPN
ape-34590	53	1	3	3	X
ape-34590	53	2	.	.	X
ape-34590	53	3	determination	determination	NOUN
ape-34590	53	4	of	of	ADP
ape-34590	53	5	the	the	DET
ape-34590	53	6	amount	amount	NOUN
ape-34590	53	7	of	of	ADP
ape-34590	53	8	active	active	ADJ
ape-34590	53	9	bribery	bribery	NOUN
ape-34590	53	10	3.1	3.1	NUM
ape-34590	53	11	dividends	dividend	NOUN
ape-34590	53	12	should	should	AUX
ape-34590	53	13	be	be	AUX
ape-34590	53	14	in	in	ADP
ape-34590	53	15	the	the	DET
ape-34590	53	16	amount	amount	NOUN
ape-34590	53	17	of	of	ADP
ape-34590	53	18	the	the	DET
ape-34590	53	19	bribe	bribe	NOUN
ape-34590	53	20	,	,	PUNCT
ape-34590	53	21	not	not	PART
ape-34590	53	22	fruits	fruit	NOUN
ape-34590	53	23	in	in	ADP
ape-34590	53	24	cases	case	NOUN
ape-34590	53	25	of	of	ADP
ape-34590	53	26	passive	passive	ADJ
ape-34590	53	27	bribery	bribery	NOUN
ape-34590	53	28	in	in	ADP
ape-34590	53	29	the	the	DET
ape-34590	53	30	form	form	NOUN
ape-34590	53	31	of	of	ADP
ape-34590	53	32	dry	dry	ADJ
ape-34590	53	33	shares	share	NOUN
ape-34590	53	34	,	,	PUNCT
ape-34590	53	35	where	where	SCONJ
ape-34590	53	36	there	there	PRON
ape-34590	53	37	is	be	VERB
ape-34590	53	38	no	no	DET
ape-34590	53	39	share	share	NOUN
ape-34590	53	40	registration	registration	NOUN
ape-34590	53	41	or	or	CCONJ
ape-34590	53	42	transfer	transfer	NOUN
ape-34590	53	43	of	of	ADP
ape-34590	53	44	shares	share	NOUN
ape-34590	53	45	involved	involve	VERB
ape-34590	53	46	,	,	PUNCT
ape-34590	53	47	the	the	DET
ape-34590	53	48	dry	dry	ADJ
ape-34590	53	49	share	share	NOUN
ape-34590	53	50	capital	capital	NOUN
ape-34590	53	51	and	and	CCONJ
ape-34590	53	52	dividends	dividend	NOUN
ape-34590	53	53	are	be	AUX
ape-34590	53	54	usually	usually	ADV
ape-34590	53	55	accumulated	accumulate	VERB
ape-34590	53	56	and	and	CCONJ
ape-34590	53	57	included	include	VERB
ape-34590	53	58	in	in	ADP
ape-34590	53	59	the	the	DET
ape-34590	53	60	total	total	ADJ
ape-34590	53	61	amount	amount	NOUN
ape-34590	53	62	of	of	ADP
ape-34590	53	63	the	the	DET
ape-34590	53	64	bribery	bribery	NOUN
ape-34590	53	65	offence	offence	NOUN
ape-34590	53	66	.	.	PUNCT
ape-34590	54	1	the	the	DET
ape-34590	54	2	controversy	controversy	NOUN
ape-34590	54	3	over	over	ADP
ape-34590	54	4	the	the	DET
ape-34590	54	5	amount	amount	NOUN
ape-34590	54	6	of	of	ADP
ape-34590	54	7	the	the	DET
ape-34590	54	8	bribe	bribe	NOUN
ape-34590	54	9	and	and	CCONJ
ape-34590	54	10	the	the	DET
ape-34590	54	11	fruits	fruit	NOUN
ape-34590	54	12	of	of	ADP
ape-34590	54	13	the	the	DET
ape-34590	54	14	bribe	bribe	NOUN
ape-34590	54	15	is	be	AUX
ape-34590	54	16	divided	divide	VERB
ape-34590	54	17	into	into	ADP
ape-34590	54	18	the	the	DET
ape-34590	54	19	following	follow	VERB
ape-34590	54	20	two	two	NUM
ape-34590	54	21	main	main	ADJ
ape-34590	54	22	views	view	NOUN
ape-34590	54	23	.	.	PUNCT
ape-34590	55	1	one	one	NUM
ape-34590	55	2	view	view	NOUN
ape-34590	55	3	is	be	AUX
ape-34590	55	4	that	that	SCONJ
ape-34590	55	5	dividends	dividend	NOUN
ape-34590	55	6	belong	belong	VERB
ape-34590	55	7	to	to	ADP
ape-34590	55	8	the	the	DET
ape-34590	55	9	fruits	fruit	NOUN
ape-34590	55	10	,	,	PUNCT
ape-34590	55	11	which	which	PRON
ape-34590	55	12	is	be	AUX
ape-34590	55	13	mainly	mainly	ADV
ape-34590	55	14	based	base	VERB
ape-34590	55	15	on	on	ADP
ape-34590	55	16	the	the	DET
ape-34590	55	17	following	follow	VERB
ape-34590	55	18	considerations	consideration	NOUN
ape-34590	55	19	:	:	PUNCT
ape-34590	55	20	first	first	ADV
ape-34590	55	21	,	,	PUNCT
ape-34590	55	22	the	the	DET
ape-34590	55	23	summary	summary	NOUN
ape-34590	55	24	of	of	ADP
ape-34590	55	25	the	the	DET
ape-34590	55	26	national	national	ADJ
ape-34590	55	27	working	working	PROPN
ape-34590	55	28	conference	conference	NOUN
ape-34590	55	29	on	on	ADP
ape-34590	55	30	the	the	DET
ape-34590	55	31	trial	trial	NOUN
ape-34590	55	32	of	of	ADP
ape-34590	55	33	economic	economic	ADJ
ape-34590	55	34	crime	crime	NOUN
ape-34590	55	35	cases	case	NOUN
ape-34590	55	36	in	in	ADP
ape-34590	55	37	the	the	DET
ape-34590	55	38	courts	court	NOUN
ape-34590	55	39	reflects	reflect	VERB
ape-34590	55	40	the	the	DET
ape-34590	55	41	views	view	NOUN
ape-34590	55	42	on	on	ADP
ape-34590	55	43	the	the	DET
ape-34590	55	44	treatment	treatment	NOUN
ape-34590	55	45	of	of	ADP
ape-34590	55	46	the	the	DET
ape-34590	55	47	issue	issue	NOUN
ape-34590	55	48	of	of	ADP
ape-34590	55	49	receiving	receive	VERB
ape-34590	55	50	shares	share	NOUN
ape-34590	55	51	,	,	PUNCT
ape-34590	55	52	which	which	PRON
ape-34590	55	53	have	have	AUX
ape-34590	55	54	traditionally	traditionally	ADV
ape-34590	55	55	treated	treat	VERB
ape-34590	55	56	dividends	dividend	NOUN
ape-34590	55	57	as	as	ADP
ape-34590	55	58	illegal	illegal	ADJ
ape-34590	55	59	income	income	NOUN
ape-34590	55	60	and	and	CCONJ
ape-34590	55	61	fruits	fruit	NOUN
ape-34590	55	62	instead	instead	ADV
ape-34590	55	63	of	of	ADP
ape-34590	55	64	recognizing	recognize	VERB
ape-34590	55	65	them	they	PRON
ape-34590	55	66	as	as	ADP
ape-34590	55	67	the	the	DET
ape-34590	55	68	amount	amount	NOUN
ape-34590	55	69	of	of	ADP
ape-34590	55	70	the	the	DET
ape-34590	55	71	bribe	bribe	NOUN
ape-34590	55	72	.	.	PUNCT
ape-34590	56	1	firstly	firstly	ADV
ape-34590	56	2	,	,	PUNCT
ape-34590	56	3	as	as	SCONJ
ape-34590	56	4	reflected	reflect	VERB
ape-34590	56	5	in	in	ADP
ape-34590	56	6	the	the	DET
ape-34590	56	7	summary	summary	NOUN
ape-34590	56	8	of	of	ADP
ape-34590	56	9	the	the	DET
ape-34590	56	10	symposium	symposium	NOUN
ape-34590	56	11	on	on	ADP
ape-34590	56	12	acceptance	acceptance	NOUN
ape-34590	56	13	of	of	ADP
ape-34590	56	14	shares	share	NOUN
ape-34590	56	15	,	,	PUNCT
ape-34590	56	16	dividends	dividend	NOUN
ape-34590	56	17	have	have	AUX
ape-34590	56	18	traditionally	traditionally	ADV
ape-34590	56	19	been	be	AUX
ape-34590	56	20	treated	treat	VERB
ape-34590	56	21	as	as	ADP
ape-34590	56	22	illegal	illegal	ADJ
ape-34590	56	23	gains	gain	NOUN
ape-34590	56	24	and	and	CCONJ
ape-34590	56	25	fruits	fruit	NOUN
ape-34590	56	26	,	,	PUNCT
ape-34590	56	27	rather	rather	ADV
ape-34590	56	28	than	than	ADP
ape-34590	56	29	being	be	AUX
ape-34590	56	30	recognized	recognize	VERB
ape-34590	56	31	as	as	ADP
ape-34590	56	32	bribes	bribe	NOUN
ape-34590	56	33	;	;	PUNCT
ape-34590	56	34	secondly	secondly	ADV
ape-34590	56	35	,	,	PUNCT
ape-34590	56	36	the	the	DET
ape-34590	56	37	dry	dry	ADJ
ape-34590	56	38	capital	capital	NOUN
ape-34590	56	39	has	have	AUX
ape-34590	56	40	been	be	AUX
ape-34590	56	41	recognized	recognize	VERB
ape-34590	56	42	as	as	ADP
ape-34590	56	43	a	a	DET
ape-34590	56	44	bribe	bribe	NOUN
ape-34590	56	45	in	in	ADP
ape-34590	56	46	the	the	DET
ape-34590	56	47	case	case	NOUN
ape-34590	56	48	of	of	ADP
ape-34590	56	49	transfer	transfer	NOUN
ape-34590	56	50	of	of	ADP
ape-34590	56	51	shares	share	NOUN
ape-34590	56	52	,	,	PUNCT
ape-34590	56	53	and	and	CCONJ
ape-34590	56	54	it	it	PRON
ape-34590	56	55	is	be	AUX
ape-34590	56	56	suspected	suspect	VERB
ape-34590	56	57	of	of	ADP
ape-34590	56	58	double	double	ADJ
ape-34590	56	59	evaluation	evaluation	NOUN
ape-34590	56	60	to	to	PART
ape-34590	56	61	recognize	recognize	VERB
ape-34590	56	62	the	the	DET
ape-34590	56	63	dividends	dividend	NOUN
ape-34590	56	64	as	as	ADP
ape-34590	56	65	a	a	DET
ape-34590	56	66	bribe	bribe	NOUN
ape-34590	56	67	as	as	ADP
ape-34590	56	68	a	a	DET
ape-34590	56	69	result	result	NOUN
ape-34590	56	70	of	of	ADP
ape-34590	56	71	this	this	PRON
ape-34590	56	72	;	;	PUNCT
ape-34590	56	73	thirdly	thirdly	ADV
ape-34590	56	74	,	,	PUNCT
ape-34590	56	75	the	the	DET
ape-34590	56	76	relationship	relationship	NOUN
ape-34590	56	77	between	between	ADP
ape-34590	56	78	the	the	DET
ape-34590	56	79	shares	share	NOUN
ape-34590	56	80	and	and	CCONJ
ape-34590	56	81	dividends	dividend	NOUN
ape-34590	56	82	is	be	AUX
ape-34590	56	83	like	like	ADP
ape-34590	56	84	that	that	PRON
ape-34590	56	85	between	between	ADP
ape-34590	56	86	originals	original	NOUN
ape-34590	56	87	and	and	CCONJ
ape-34590	56	88	fruits	fruit	NOUN
ape-34590	56	89	,	,	PUNCT
ape-34590	56	90	with	with	ADP
ape-34590	56	91	the	the	DET
ape-34590	56	92	dividends	dividend	NOUN
ape-34590	56	93	dependent	dependent	ADJ
ape-34590	56	94	on	on	ADP
ape-34590	56	95	the	the	DET
ape-34590	56	96	shares	share	NOUN
ape-34590	56	97	themselves	themselves	PRON
ape-34590	56	98	,	,	PUNCT
ape-34590	56	99	while	while	SCONJ
ape-34590	56	100	the	the	DET
ape-34590	56	101	dividends	dividend	NOUN
ape-34590	56	102	exist	exist	VERB
ape-34590	56	103	as	as	ADP
ape-34590	56	104	a	a	DET
ape-34590	56	105	fruits	fruit	NOUN
ape-34590	56	106	.	.	PUNCT
ape-34590	57	1	thirdly	thirdly	ADV
ape-34590	57	2	,	,	PUNCT
ape-34590	57	3	the	the	DET
ape-34590	57	4	relationship	relationship	NOUN
ape-34590	57	5	between	between	ADP
ape-34590	57	6	shares	share	NOUN
ape-34590	57	7	and	and	CCONJ
ape-34590	57	8	dividends	dividend	NOUN
ape-34590	57	9	is	be	AUX
ape-34590	57	10	just	just	ADV
ape-34590	57	11	like	like	ADP
ape-34590	57	12	the	the	DET
ape-34590	57	13	relationship	relationship	NOUN
ape-34590	57	14	between	between	ADP
ape-34590	57	15	originals	original	NOUN
ape-34590	57	16	and	and	CCONJ
ape-34590	57	17	fruits	fruit	NOUN
ape-34590	57	18	,	,	PUNCT
ape-34590	57	19	and	and	CCONJ
ape-34590	57	20	dividends	dividend	NOUN
ape-34590	57	21	are	be	AUX
ape-34590	57	22	dependent	dependent	ADJ
ape-34590	57	23	on	on	ADP
ape-34590	57	24	the	the	DET
ape-34590	57	25	shares	share	NOUN
ape-34590	57	26	themselves	themselves	PRON
ape-34590	57	27	,	,	PUNCT
ape-34590	57	28	and	and	CCONJ
ape-34590	57	29	the	the	DET
ape-34590	57	30	dependence	dependence	NOUN
ape-34590	57	31	of	of	ADP
ape-34590	57	32	dividends	dividend	NOUN
ape-34590	57	33	on	on	ADP
ape-34590	57	34	shares	share	NOUN
ape-34590	57	35	determines	determine	NOUN
ape-34590	57	36	that	that	SCONJ
ape-34590	57	37	shares	share	NOUN
ape-34590	57	38	can	can	AUX
ape-34590	57	39	not	not	PART
ape-34590	57	40	be	be	AUX
ape-34590	57	41	understood	understand	VERB
ape-34590	57	42	independently	independently	ADV
ape-34590	57	43	by	by	ADP
ape-34590	57	44	separating	separate	VERB
ape-34590	57	45	the	the	DET
ape-34590	57	46	receipt	receipt	NOUN
ape-34590	57	47	of	of	ADP
ape-34590	57	48	shares	share	NOUN
ape-34590	57	49	from	from	ADP
ape-34590	57	50	the	the	DET
ape-34590	57	51	acquisition	acquisition	NOUN
ape-34590	57	52	of	of	ADP
ape-34590	57	53	dividends	dividend	NOUN
ape-34590	57	54	(	(	PUNCT
ape-34590	57	55	note	note	NOUN
ape-34590	57	56	4	4	NUM
ape-34590	57	57	)	)	PUNCT
ape-34590	57	58	.	.	PUNCT
ape-34590	58	1	another	another	DET
ape-34590	58	2	viewpoint	viewpoint	NOUN
ape-34590	58	3	is	be	AUX
ape-34590	58	4	also	also	ADV
ape-34590	58	5	more	more	ADV
ape-34590	58	6	favored	favor	VERB
ape-34590	58	7	,	,	PUNCT
ape-34590	58	8	that	that	ADV
ape-34590	58	9	is	is	ADV
ape-34590	58	10	,	,	PUNCT
ape-34590	58	11	the	the	DET
ape-34590	58	12	dividends	dividend	NOUN
ape-34590	58	13	belong	belong	VERB
ape-34590	58	14	to	to	ADP
ape-34590	58	15	the	the	DET
ape-34590	58	16	bribe	bribe	NOUN
ape-34590	58	17	amount	amount	NOUN
ape-34590	58	18	,	,	PUNCT
ape-34590	58	19	and	and	CCONJ
ape-34590	58	20	it	it	PRON
ape-34590	58	21	is	be	AUX
ape-34590	58	22	believed	believe	VERB
ape-34590	58	23	that	that	SCONJ
ape-34590	58	24	the	the	DET
ape-34590	58	25	dividends	dividend	NOUN
ape-34590	58	26	should	should	AUX
ape-34590	58	27	be	be	AUX
ape-34590	58	28	treated	treat	VERB
ape-34590	58	29	as	as	ADP
ape-34590	58	30	the	the	DET
ape-34590	58	31	bribe	bribe	NOUN
ape-34590	58	32	amount	amount	NOUN
ape-34590	58	33	instead	instead	ADV
ape-34590	58	34	of	of	ADP
ape-34590	58	35	the	the	DET
ape-34590	58	36	criminal	criminal	ADJ
ape-34590	58	37	fruits	fruit	NOUN
ape-34590	58	38	in	in	ADP
ape-34590	58	39	the	the	DET
ape-34590	58	40	dry	dry	ADJ
ape-34590	58	41	-	-	PUNCT
ape-34590	58	42	share	share	NOUN
ape-34590	58	43	type	type	NOUN
ape-34590	58	44	of	of	ADP
ape-34590	58	45	bribe	bribe	NOUN
ape-34590	58	46	.	.	PUNCT
ape-34590	59	1	as	as	SCONJ
ape-34590	59	2	some	some	DET
ape-34590	59	3	scholars	scholar	NOUN
ape-34590	59	4	have	have	AUX
ape-34590	59	5	pointed	point	VERB
ape-34590	59	6	out	out	ADP
ape-34590	59	7	,	,	PUNCT
ape-34590	59	8	in	in	ADP
ape-34590	59	9	the	the	DET
ape-34590	59	10	specific	specific	ADJ
ape-34590	59	11	determination	determination	NOUN
ape-34590	59	12	of	of	ADP
ape-34590	59	13	the	the	DET
ape-34590	59	14	amount	amount	NOUN
ape-34590	59	15	of	of	ADP
ape-34590	59	16	the	the	DET
ape-34590	59	17	bribe	bribe	NOUN
ape-34590	59	18	of	of	ADP
ape-34590	59	19	the	the	DET
ape-34590	59	20	dry	dry	ADJ
ape-34590	59	21	-	-	PUNCT
ape-34590	59	22	share	share	NOUN
ape-34590	59	23	type	type	NOUN
ape-34590	59	24	of	of	ADP
ape-34590	59	25	bribe	bribe	NOUN
ape-34590	59	26	,	,	PUNCT
ape-34590	59	27	regardless	regardless	ADV
ape-34590	59	28	of	of	ADP
ape-34590	59	29	whether	whether	SCONJ
ape-34590	59	30	the	the	DET
ape-34590	59	31	equity	equity	NOUN
ape-34590	59	32	shares	share	NOUN
ape-34590	59	33	have	have	AUX
ape-34590	59	34	been	be	AUX
ape-34590	59	35	transferred	transfer	VERB
ape-34590	59	36	or	or	CCONJ
ape-34590	59	37	not	not	PART
ape-34590	59	38	,	,	PUNCT
ape-34590	59	39	the	the	DET
ape-34590	59	40	dividends	dividend	NOUN
ape-34590	59	41	that	that	PRON
ape-34590	59	42	the	the	DET
ape-34590	59	43	perpetrator	perpetrator	NOUN
ape-34590	59	44	has	have	AUX
ape-34590	59	45	actually	actually	ADV
ape-34590	59	46	received	receive	VERB
ape-34590	59	47	due	due	ADP
ape-34590	59	48	to	to	ADP
ape-34590	59	49	the	the	DET
ape-34590	59	50	dry	dry	ADJ
ape-34590	59	51	-	-	PUNCT
ape-34590	59	52	share	share	NOUN
ape-34590	59	53	shall	shall	AUX
ape-34590	59	54	be	be	AUX
ape-34590	59	55	counted	count	VERB
ape-34590	59	56	in	in	ADP
ape-34590	59	57	the	the	DET
ape-34590	59	58	amount	amount	NOUN
ape-34590	59	59	of	of	ADP
ape-34590	59	60	the	the	DET
ape-34590	59	61	bribe	bribe	NOUN
ape-34590	59	62	.	.	PUNCT
ape-34590	60	1	firstly	firstly	ADV
ape-34590	60	2	,	,	PUNCT
ape-34590	60	3	the	the	DET
ape-34590	60	4	determination	determination	NOUN
ape-34590	60	5	of	of	ADP
ape-34590	60	6	the	the	DET
ape-34590	60	7	amount	amount	NOUN
ape-34590	60	8	of	of	ADP
ape-34590	60	9	the	the	DET
ape-34590	60	10	bribe	bribe	NOUN
ape-34590	60	11	should	should	AUX
ape-34590	60	12	be	be	AUX
ape-34590	60	13	first	first	ADJ
ape-34590	60	14	,	,	PUNCT
ape-34590	60	15	the	the	DET
ape-34590	60	16	determination	determination	NOUN
ape-34590	60	17	of	of	ADP
ape-34590	60	18	the	the	DET
ape-34590	60	19	amount	amount	NOUN
ape-34590	60	20	of	of	ADP
ape-34590	60	21	the	the	DET
ape-34590	60	22	bribe	bribe	NOUN
ape-34590	60	23	should	should	AUX
ape-34590	60	24	be	be	AUX
ape-34590	60	25	centered	center	VERB
ape-34590	60	26	on	on	ADP
ape-34590	60	27	the	the	DET
ape-34590	60	28	nature	nature	NOUN
ape-34590	60	29	of	of	ADP
ape-34590	60	30	the	the	DET
ape-34590	60	31	power	power	NOUN
ape-34590	60	32	-	-	PUNCT
ape-34590	60	33	money	money	NOUN
ape-34590	60	34	transaction	transaction	NOUN
ape-34590	60	35	of	of	ADP
ape-34590	60	36	the	the	DET
ape-34590	60	37	crime	crime	NOUN
ape-34590	60	38	of	of	ADP
ape-34590	60	39	passive	passive	ADJ
ape-34590	60	40	bribery	bribery	NOUN
ape-34590	60	41	.	.	PUNCT
ape-34590	61	1	both	both	DET
ape-34590	61	2	parties	party	NOUN
ape-34590	61	3	recognize	recognize	VERB
ape-34590	61	4	the	the	DET
ape-34590	61	5	dividends	dividend	NOUN
ape-34590	61	6	as	as	ADP
ape-34590	61	7	the	the	DET
ape-34590	61	8	amount	amount	NOUN
ape-34590	61	9	of	of	ADP
ape-34590	61	10	the	the	DET
ape-34590	61	11	bribe	bribe	NOUN
ape-34590	61	12	when	when	SCONJ
ape-34590	61	13	offering	offer	VERB
ape-34590	61	14	the	the	DET
ape-34590	61	15	bribe	bribe	NOUN
ape-34590	61	16	,	,	PUNCT
ape-34590	61	17	and	and	CCONJ
ape-34590	61	18	the	the	DET
ape-34590	61	19	recipient	recipient	NOUN
ape-34590	61	20	enjoys	enjoy	VERB
ape-34590	61	21	the	the	DET
ape-34590	61	22	right	right	NOUN
ape-34590	61	23	to	to	ADP
ape-34590	61	24	dividends	dividend	NOUN
ape-34590	61	25	without	without	ADP
ape-34590	61	26	bearing	bear	VERB
ape-34590	61	27	the	the	DET
ape-34590	61	28	company	company	NOUN
ape-34590	61	29	’s	’s	PART
ape-34590	61	30	losses	loss	NOUN
ape-34590	61	31	,	,	PUNCT
ape-34590	61	32	the	the	DET
ape-34590	61	33	dividends	dividend	NOUN
ape-34590	61	34	can	can	AUX
ape-34590	61	35	be	be	AUX
ape-34590	61	36	determined	determine	VERB
ape-34590	61	37	.	.	PUNCT
ape-34590	62	1	secondly	secondly	ADV
ape-34590	62	2	,	,	PUNCT
ape-34590	62	3	the	the	DET
ape-34590	62	4	dividends	dividend	NOUN
ape-34590	62	5	of	of	ADP
ape-34590	62	6	the	the	DET
ape-34590	62	7	dry	dry	ADJ
ape-34590	62	8	shares	share	NOUN
ape-34590	62	9	have	have	VERB
ape-34590	62	10	a	a	DET
ape-34590	62	11	different	different	ADJ
ape-34590	62	12	degree	degree	NOUN
ape-34590	62	13	of	of	ADP
ape-34590	62	14	certainty	certainty	NOUN
ape-34590	62	15	from	from	ADP
ape-34590	62	16	the	the	DET
ape-34590	62	17	fruits	fruit	NOUN
ape-34590	62	18	obtained	obtain	VERB
ape-34590	62	19	from	from	ADP
ape-34590	62	20	other	other	ADJ
ape-34590	62	21	crimes	crime	NOUN
ape-34590	62	22	in	in	ADP
ape-34590	62	23	the	the	DET
ape-34590	62	24	generation	generation	NOUN
ape-34590	62	25	of	of	ADP
ape-34590	62	26	benefits	benefit	NOUN
ape-34590	62	27	,	,	PUNCT
ape-34590	62	28	which	which	PRON
ape-34590	62	29	is	be	AUX
ape-34590	62	30	different	different	ADJ
ape-34590	62	31	from	from	ADP
ape-34590	62	32	the	the	DET
ape-34590	62	33	fruits	fruit	NOUN
ape-34590	62	34	of	of	ADP
ape-34590	62	35	the	the	DET
ape-34590	62	36	natural	natural	ADJ
ape-34590	62	37	generation	generation	NOUN
ape-34590	62	38	of	of	ADP
ape-34590	62	39	fruits	fruit	NOUN
ape-34590	62	40	,	,	PUNCT
ape-34590	62	41	such	such	ADJ
ape-34590	62	42	as	as	ADP
ape-34590	62	43	cash	cash	NOUN
ape-34590	62	44	and	and	CCONJ
ape-34590	62	45	houses	house	NOUN
ape-34590	62	46	,	,	PUNCT
ape-34590	62	47	as	as	ADV
ape-34590	62	48	well	well	ADV
ape-34590	62	49	as	as	ADP
ape-34590	62	50	fruits	fruit	NOUN
ape-34590	62	51	from	from	ADP
ape-34590	62	52	embezzlement	embezzlement	NOUN
ape-34590	62	53	and	and	CCONJ
ape-34590	62	54	misappropriation	misappropriation	NOUN
ape-34590	62	55	of	of	ADP
ape-34590	62	56	public	public	ADJ
ape-34590	62	57	funds	fund	NOUN
ape-34590	62	58	,	,	PUNCT
ape-34590	62	59	and	and	CCONJ
ape-34590	62	60	the	the	DET
ape-34590	62	61	perpetrator	perpetrator	NOUN
ape-34590	62	62	usually	usually	ADV
ape-34590	62	63	does	do	AUX
ape-34590	62	64	not	not	PART
ape-34590	62	65	care	care	VERB
ape-34590	62	66	about	about	ADP
ape-34590	62	67	the	the	DET
ape-34590	62	68	dry	dry	ADJ
ape-34590	62	69	shares	share	NOUN
ape-34590	62	70	only	only	ADV
ape-34590	62	71	.	.	PUNCT
ape-34590	63	1	thirdly	thirdly	ADV
ape-34590	63	2	,	,	PUNCT
ape-34590	63	3	whether	whether	SCONJ
ape-34590	63	4	the	the	DET
ape-34590	63	5	dividends	dividend	NOUN
ape-34590	63	6	are	be	AUX
ape-34590	63	7	treated	treat	VERB
ape-34590	63	8	as	as	ADP
ape-34590	63	9	bribe	bribe	NOUN
ape-34590	63	10	amount	amount	NOUN
ape-34590	63	11	depends	depend	VERB
ape-34590	63	12	on	on	ADP
ape-34590	63	13	whether	whether	SCONJ
ape-34590	63	14	the	the	DET
ape-34590	63	15	shares	share	NOUN
ape-34590	63	16	are	be	AUX
ape-34590	63	17	transferred	transfer	VERB
ape-34590	63	18	or	or	CCONJ
ape-34590	63	19	not	not	PART
ape-34590	63	20	,	,	PUNCT
ape-34590	63	21	which	which	PRON
ape-34590	63	22	will	will	AUX
ape-34590	63	23	lead	lead	VERB
ape-34590	63	24	to	to	ADP
ape-34590	63	25	logical	logical	ADJ
ape-34590	63	26	contradiction	contradiction	NOUN
ape-34590	63	27	and	and	CCONJ
ape-34590	63	28	unfairness	unfairness	NOUN
ape-34590	63	29	in	in	ADP
ape-34590	63	30	conviction	conviction	NOUN
ape-34590	63	31	and	and	CCONJ
ape-34590	63	32	sentencing	sentencing	NOUN
ape-34590	63	33	.	.	PUNCT
ape-34590	64	1	the	the	DET
ape-34590	64	2	two	two	NUM
ape-34590	64	3	situations	situation	NOUN
ape-34590	64	4	are	be	AUX
ape-34590	64	5	in	in	ADP
ape-34590	64	6	essence	essence	NOUN
ape-34590	64	7	just	just	ADV
ape-34590	64	8	different	different	ADJ
ape-34590	64	9	conditions	condition	NOUN
ape-34590	64	10	of	of	ADP
ape-34590	64	11	the	the	DET
ape-34590	64	12	power	power	NOUN
ape-34590	64	13	and	and	CCONJ
ape-34590	64	14	money	money	NOUN
ape-34590	64	15	transactions	transaction	NOUN
ape-34590	64	16	that	that	PRON
ape-34590	64	17	have	have	AUX
ape-34590	64	18	been	be	AUX
ape-34590	64	19	carried	carry	VERB
ape-34590	64	20	out	out	ADP
ape-34590	64	21	,	,	PUNCT
ape-34590	64	22	the	the	DET
ape-34590	64	23	former	former	ADJ
ape-34590	64	24	includes	include	VERB
ape-34590	64	25	the	the	DET
ape-34590	64	26	ownership	ownership	NOUN
ape-34590	64	27	of	of	ADP
ape-34590	64	28	shares	share	NOUN
ape-34590	64	29	and	and	CCONJ
ape-34590	64	30	the	the	DET
ape-34590	64	31	right	right	NOUN
ape-34590	64	32	to	to	ADP
ape-34590	64	33	dividends	dividend	NOUN
ape-34590	64	34	,	,	PUNCT
ape-34590	64	35	while	while	SCONJ
ape-34590	64	36	the	the	DET
ape-34590	64	37	latter	latter	ADJ
ape-34590	64	38	only	only	ADV
ape-34590	64	39	includes	include	VERB
ape-34590	64	40	the	the	DET
ape-34590	64	41	right	right	NOUN
ape-34590	64	42	to	to	ADP
ape-34590	64	43	dividends	dividend	NOUN
ape-34590	64	44	.	.	PUNCT
ape-34590	65	1	the	the	DET
ape-34590	65	2	logic	logic	NOUN
ape-34590	65	3	of	of	ADP
ape-34590	65	4	article	article	NOUN
ape-34590	65	5	2	2	NUM
ape-34590	65	6	of	of	ADP
ape-34590	65	7	the	the	DET
ape-34590	65	8	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	NOUN
ape-34590	65	9	advances	advance	VERB
ape-34590	65	10	in	in	ADP
ape-34590	65	11	politics	politic	NOUN
ape-34590	65	12	and	and	CCONJ
ape-34590	65	13	economics	economic	NOUN
ape-34590	65	14	vol	vol	NOUN
ape-34590	65	15	.	.	PROPN
ape-34590	66	1	6	6	NUM
ape-34590	66	2	,	,	PUNCT
ape-34590	66	3	no	no	INTJ
ape-34590	66	4	.	.	NOUN
ape-34590	66	5	4	4	NUM
ape-34590	66	6	,	,	PUNCT
ape-34590	66	7	2023	2023	NUM
ape-34590	66	8	27	27	NUM
ape-34590	66	9	published	publish	VERB
ape-34590	66	10	by	by	ADP
ape-34590	66	11	scholink	scholink	PROPN
ape-34590	66	12	inc	inc	PROPN
ape-34590	66	13	.	.	PROPN
ape-34590	66	14	opinions	opinion	NOUN
ape-34590	66	15	lies	lie	VERB
ape-34590	66	16	in	in	ADP
ape-34590	66	17	the	the	DET
ape-34590	66	18	fact	fact	NOUN
ape-34590	66	19	that	that	SCONJ
ape-34590	66	20	if	if	SCONJ
ape-34590	66	21	the	the	DET
ape-34590	66	22	shares	share	NOUN
ape-34590	66	23	have	have	AUX
ape-34590	66	24	been	be	AUX
ape-34590	66	25	transferred	transfer	VERB
ape-34590	66	26	,	,	PUNCT
ape-34590	66	27	the	the	DET
ape-34590	66	28	amount	amount	NOUN
ape-34590	66	29	of	of	ADP
ape-34590	66	30	bribe	bribe	NOUN
ape-34590	66	31	can	can	AUX
ape-34590	66	32	be	be	AUX
ape-34590	66	33	determined	determine	VERB
ape-34590	66	34	according	accord	VERB
ape-34590	66	35	to	to	ADP
ape-34590	66	36	the	the	DET
ape-34590	66	37	shares	share	NOUN
ape-34590	66	38	themselves	themselves	PRON
ape-34590	66	39	,	,	PUNCT
ape-34590	66	40	and	and	CCONJ
ape-34590	66	41	the	the	DET
ape-34590	66	42	dividends	dividend	NOUN
ape-34590	66	43	are	be	AUX
ape-34590	66	44	dependent	dependent	ADJ
ape-34590	66	45	on	on	ADP
ape-34590	66	46	the	the	DET
ape-34590	66	47	shares	share	NOUN
ape-34590	66	48	,	,	PUNCT
ape-34590	66	49	so	so	SCONJ
ape-34590	66	50	the	the	DET
ape-34590	66	51	dividends	dividend	NOUN
ape-34590	66	52	are	be	AUX
ape-34590	66	53	no	no	ADV
ape-34590	66	54	longer	long	ADV
ape-34590	66	55	regarded	regard	VERB
ape-34590	66	56	as	as	ADP
ape-34590	66	57	the	the	DET
ape-34590	66	58	amount	amount	NOUN
ape-34590	66	59	of	of	ADP
ape-34590	66	60	the	the	DET
ape-34590	66	61	bribe	bribe	NOUN
ape-34590	66	62	(	(	PUNCT
ape-34590	66	63	note	note	NOUN
ape-34590	66	64	5	5	NUM
ape-34590	66	65	)	)	PUNCT
ape-34590	66	66	.	.	PUNCT
ape-34590	67	1	in	in	ADP
ape-34590	67	2	the	the	DET
ape-34590	67	3	case	case	NOUN
ape-34590	67	4	where	where	SCONJ
ape-34590	67	5	there	there	PRON
ape-34590	67	6	is	be	VERB
ape-34590	67	7	a	a	DET
ape-34590	67	8	huge	huge	ADJ
ape-34590	67	9	difference	difference	NOUN
ape-34590	67	10	between	between	ADP
ape-34590	67	11	the	the	DET
ape-34590	67	12	amount	amount	NOUN
ape-34590	67	13	of	of	ADP
ape-34590	67	14	the	the	DET
ape-34590	67	15	registered	register	VERB
ape-34590	67	16	or	or	CCONJ
ape-34590	67	17	actually	actually	ADV
ape-34590	67	18	transferred	transfer	VERB
ape-34590	67	19	shares	share	NOUN
ape-34590	67	20	and	and	CCONJ
ape-34590	67	21	the	the	DET
ape-34590	67	22	amount	amount	NOUN
ape-34590	67	23	of	of	ADP
ape-34590	67	24	the	the	DET
ape-34590	67	25	dividends	dividend	NOUN
ape-34590	67	26	received	receive	VERB
ape-34590	67	27	,	,	PUNCT
ape-34590	67	28	in	in	ADP
ape-34590	67	29	addition	addition	NOUN
ape-34590	67	30	to	to	ADP
ape-34590	67	31	the	the	DET
ape-34590	67	32	amount	amount	NOUN
ape-34590	67	33	of	of	ADP
ape-34590	67	34	the	the	DET
ape-34590	67	35	dry	dry	ADJ
ape-34590	67	36	bribe	bribe	NOUN
ape-34590	67	37	to	to	PART
ape-34590	67	38	be	be	AUX
ape-34590	67	39	calculated	calculate	VERB
ape-34590	67	40	in	in	ADP
ape-34590	67	41	accordance	accordance	NOUN
ape-34590	67	42	with	with	ADP
ape-34590	67	43	the	the	DET
ape-34590	67	44	value	value	NOUN
ape-34590	67	45	of	of	ADP
ape-34590	67	46	the	the	DET
ape-34590	67	47	shares	share	NOUN
ape-34590	67	48	,	,	PUNCT
ape-34590	67	49	the	the	DET
ape-34590	67	50	dividends	dividend	NOUN
ape-34590	67	51	should	should	AUX
ape-34590	67	52	not	not	PART
ape-34590	67	53	be	be	AUX
ape-34590	67	54	treated	treat	VERB
ape-34590	67	55	directly	directly	ADV
ape-34590	67	56	as	as	ADP
ape-34590	67	57	a	a	DET
ape-34590	67	58	bribe	bribe	NOUN
ape-34590	67	59	fruits	fruit	NOUN
ape-34590	67	60	,	,	PUNCT
ape-34590	67	61	and	and	CCONJ
ape-34590	67	62	should	should	AUX
ape-34590	67	63	be	be	AUX
ape-34590	67	64	treated	treat	VERB
ape-34590	67	65	as	as	ADP
ape-34590	67	66	a	a	DET
ape-34590	67	67	bribe	bribe	NOUN
ape-34590	67	68	fruits	fruit	NOUN
ape-34590	67	69	,	,	PUNCT
ape-34590	67	70	and	and	CCONJ
ape-34590	67	71	should	should	AUX
ape-34590	67	72	be	be	AUX
ape-34590	67	73	treated	treat	VERB
ape-34590	67	74	as	as	ADP
ape-34590	67	75	a	a	DET
ape-34590	67	76	bribe	bribe	NOUN
ape-34590	67	77	fruits	fruit	NOUN
ape-34590	67	78	.	.	PUNCT
ape-34590	68	1	in	in	ADP
ape-34590	68	2	addition	addition	NOUN
ape-34590	68	3	to	to	ADP
ape-34590	68	4	calculating	calculate	VERB
ape-34590	68	5	the	the	DET
ape-34590	68	6	amount	amount	NOUN
ape-34590	68	7	of	of	ADP
ape-34590	68	8	the	the	DET
ape-34590	68	9	bribe	bribe	NOUN
ape-34590	68	10	according	accord	VERB
ape-34590	68	11	to	to	ADP
ape-34590	68	12	the	the	DET
ape-34590	68	13	value	value	NOUN
ape-34590	68	14	of	of	ADP
ape-34590	68	15	the	the	DET
ape-34590	68	16	shares	share	NOUN
ape-34590	68	17	,	,	PUNCT
ape-34590	68	18	the	the	DET
ape-34590	68	19	entire	entire	ADJ
ape-34590	68	20	dividend	dividend	NOUN
ape-34590	68	21	can	can	AUX
ape-34590	68	22	not	not	PART
ape-34590	68	23	be	be	AUX
ape-34590	68	24	directly	directly	ADV
ape-34590	68	25	treated	treat	VERB
ape-34590	68	26	as	as	ADP
ape-34590	68	27	a	a	DET
ape-34590	68	28	bribe	bribe	NOUN
ape-34590	68	29	yield	yield	NOUN
ape-34590	68	30	,	,	PUNCT
ape-34590	68	31	but	but	CCONJ
ape-34590	68	32	rather	rather	ADV
ape-34590	68	33	the	the	DET
ape-34590	68	34	portion	portion	NOUN
ape-34590	68	35	of	of	ADP
ape-34590	68	36	the	the	DET
ape-34590	68	37	dividend	dividend	NOUN
ape-34590	68	38	that	that	PRON
ape-34590	68	39	is	be	AUX
ape-34590	68	40	in	in	ADP
ape-34590	68	41	the	the	DET
ape-34590	68	42	nature	nature	NOUN
ape-34590	68	43	of	of	ADP
ape-34590	68	44	a	a	DET
ape-34590	68	45	yield	yield	NOUN
ape-34590	68	46	and	and	CCONJ
ape-34590	68	47	the	the	DET
ape-34590	68	48	portion	portion	NOUN
ape-34590	68	49	that	that	PRON
ape-34590	68	50	is	be	AUX
ape-34590	68	51	in	in	ADP
ape-34590	68	52	the	the	DET
ape-34590	68	53	nature	nature	NOUN
ape-34590	68	54	of	of	ADP
ape-34590	68	55	an	an	DET
ape-34590	68	56	independent	independent	ADJ
ape-34590	68	57	bribe	bribe	NOUN
ape-34590	68	58	should	should	AUX
ape-34590	68	59	be	be	AUX
ape-34590	68	60	identified	identify	VERB
ape-34590	68	61	.	.	PUNCT
ape-34590	69	1	3.2	3.2	NUM
ape-34590	69	2	differentiated	differentiated	ADJ
ape-34590	69	3	rules	rule	NOUN
ape-34590	69	4	for	for	ADP
ape-34590	69	5	determining	determine	VERB
ape-34590	69	6	the	the	DET
ape-34590	69	7	amount	amount	NOUN
ape-34590	69	8	of	of	ADP
ape-34590	69	9	the	the	DET
ape-34590	69	10	value	value	NOUN
ape-34590	69	11	of	of	ADP
ape-34590	69	12	a	a	DET
ape-34590	69	13	bribe	bribe	NOUN
ape-34590	69	14	’s	’s	PART
ape-34590	69	15	dry	dry	ADJ
ape-34590	69	16	shares	share	NOUN
ape-34590	69	17	in	in	ADP
ape-34590	69	18	judicial	judicial	ADJ
ape-34590	69	19	practice	practice	NOUN
ape-34590	69	20	,	,	PUNCT
ape-34590	69	21	the	the	DET
ape-34590	69	22	specific	specific	ADJ
ape-34590	69	23	screening	screening	NOUN
ape-34590	69	24	and	and	CCONJ
ape-34590	69	25	determination	determination	NOUN
ape-34590	69	26	of	of	ADP
ape-34590	69	27	the	the	DET
ape-34590	69	28	amount	amount	NOUN
ape-34590	69	29	of	of	ADP
ape-34590	69	30	the	the	DET
ape-34590	69	31	bribe	bribe	NOUN
ape-34590	69	32	in	in	ADP
ape-34590	69	33	the	the	DET
ape-34590	69	34	form	form	NOUN
ape-34590	69	35	of	of	ADP
ape-34590	69	36	dry	dry	ADJ
ape-34590	69	37	shares	share	NOUN
ape-34590	69	38	is	be	AUX
ape-34590	69	39	difficult	difficult	ADJ
ape-34590	69	40	,	,	PUNCT
ape-34590	69	41	and	and	CCONJ
ape-34590	69	42	opinions	opinion	NOUN
ape-34590	69	43	differ	differ	VERB
ape-34590	69	44	;	;	PUNCT
ape-34590	69	45	the	the	DET
ape-34590	69	46	various	various	ADJ
ape-34590	69	47	ways	way	NOUN
ape-34590	69	48	of	of	ADP
ape-34590	69	49	accepting	accept	VERB
ape-34590	69	50	and	and	CCONJ
ape-34590	69	51	giving	give	VERB
ape-34590	69	52	dry	dry	ADJ
ape-34590	69	53	shares	share	NOUN
ape-34590	69	54	are	be	AUX
ape-34590	69	55	far	far	ADV
ape-34590	69	56	from	from	ADP
ape-34590	69	57	being	be	AUX
ape-34590	69	58	as	as	ADV
ape-34590	69	59	simple	simple	ADJ
ape-34590	69	60	as	as	SCONJ
ape-34590	69	61	provided	provide	VERB
ape-34590	69	62	for	for	ADP
ape-34590	69	63	in	in	ADP
ape-34590	69	64	the	the	DET
ape-34590	69	65	opinions	opinion	NOUN
ape-34590	69	66	;	;	PUNCT
ape-34590	69	67	the	the	DET
ape-34590	69	68	specific	specific	ADJ
ape-34590	69	69	screening	screening	NOUN
ape-34590	69	70	and	and	CCONJ
ape-34590	69	71	determination	determination	NOUN
ape-34590	69	72	of	of	ADP
ape-34590	69	73	the	the	DET
ape-34590	69	74	amount	amount	NOUN
ape-34590	69	75	of	of	ADP
ape-34590	69	76	the	the	DET
ape-34590	69	77	bribe	bribe	NOUN
ape-34590	69	78	in	in	ADP
ape-34590	69	79	the	the	DET
ape-34590	69	80	form	form	NOUN
ape-34590	69	81	of	of	ADP
ape-34590	69	82	dry	dry	ADJ
ape-34590	69	83	shares	share	NOUN
ape-34590	69	84	should	should	AUX
ape-34590	69	85	be	be	AUX
ape-34590	69	86	based	base	VERB
ape-34590	69	87	on	on	ADP
ape-34590	69	88	the	the	DET
ape-34590	69	89	authenticity	authenticity	NOUN
ape-34590	69	90	of	of	ADP
ape-34590	69	91	the	the	DET
ape-34590	69	92	value	value	NOUN
ape-34590	69	93	of	of	ADP
ape-34590	69	94	the	the	DET
ape-34590	69	95	shares	share	NOUN
ape-34590	69	96	,	,	PUNCT
ape-34590	69	97	their	their	PRON
ape-34590	69	98	variability	variability	NOUN
ape-34590	69	99	and	and	CCONJ
ape-34590	69	100	the	the	DET
ape-34590	69	101	complexity	complexity	NOUN
ape-34590	69	102	of	of	ADP
ape-34590	69	103	their	their	PRON
ape-34590	69	104	composition	composition	NOUN
ape-34590	69	105	,	,	PUNCT
ape-34590	69	106	and	and	CCONJ
ape-34590	69	107	different	different	ADJ
ape-34590	69	108	rules	rule	NOUN
ape-34590	69	109	should	should	AUX
ape-34590	69	110	be	be	AUX
ape-34590	69	111	adopted	adopt	VERB
ape-34590	69	112	.	.	PUNCT
ape-34590	70	1	3.2.1	3.2.1	NUM
ape-34590	70	2	timing	timing	NOUN
ape-34590	70	3	for	for	ADP
ape-34590	70	4	determining	determine	VERB
ape-34590	70	5	the	the	DET
ape-34590	70	6	value	value	NOUN
ape-34590	70	7	of	of	ADP
ape-34590	70	8	dry	dry	ADJ
ape-34590	70	9	shares	share	NOUN
ape-34590	70	10	there	there	PRON
ape-34590	70	11	are	be	VERB
ape-34590	70	12	two	two	NUM
ape-34590	70	13	main	main	ADJ
ape-34590	70	14	views	view	NOUN
ape-34590	70	15	in	in	ADP
ape-34590	70	16	the	the	DET
ape-34590	70	17	academic	academic	ADJ
ape-34590	70	18	community	community	NOUN
ape-34590	70	19	on	on	ADP
ape-34590	70	20	the	the	DET
ape-34590	70	21	time	time	NOUN
ape-34590	70	22	standard	standard	NOUN
ape-34590	70	23	for	for	ADP
ape-34590	70	24	the	the	DET
ape-34590	70	25	determination	determination	NOUN
ape-34590	70	26	of	of	ADP
ape-34590	70	27	the	the	DET
ape-34590	70	28	value	value	NOUN
ape-34590	70	29	of	of	ADP
ape-34590	70	30	the	the	DET
ape-34590	70	31	shares	share	NOUN
ape-34590	70	32	:	:	PUNCT
ape-34590	70	33	one	one	NUM
ape-34590	70	34	is	be	AUX
ape-34590	70	35	based	base	VERB
ape-34590	70	36	on	on	ADP
ape-34590	70	37	the	the	DET
ape-34590	70	38	standard	standard	NOUN
ape-34590	70	39	at	at	ADP
ape-34590	70	40	the	the	DET
ape-34590	70	41	time	time	NOUN
ape-34590	70	42	of	of	ADP
ape-34590	70	43	acceptance	acceptance	NOUN
ape-34590	70	44	,	,	PUNCT
ape-34590	70	45	the	the	DET
ape-34590	70	46	value	value	NOUN
ape-34590	70	47	at	at	ADP
ape-34590	70	48	the	the	DET
ape-34590	70	49	time	time	NOUN
ape-34590	70	50	of	of	ADP
ape-34590	70	51	acceptance	acceptance	NOUN
ape-34590	70	52	is	be	AUX
ape-34590	70	53	the	the	DET
ape-34590	70	54	value	value	NOUN
ape-34590	70	55	jointly	jointly	ADV
ape-34590	70	56	recognized	recognize	VERB
ape-34590	70	57	by	by	ADP
ape-34590	70	58	the	the	DET
ape-34590	70	59	bribe	bribe	NOUN
ape-34590	70	60	giver	giver	NOUN
ape-34590	70	61	and	and	CCONJ
ape-34590	70	62	the	the	DET
ape-34590	70	63	bribe	bribe	NOUN
ape-34590	70	64	-	-	PUNCT
ape-34590	70	65	taker	taker	NOUN
ape-34590	70	66	,	,	PUNCT
ape-34590	70	67	which	which	PRON
ape-34590	70	68	not	not	PART
ape-34590	70	69	only	only	ADV
ape-34590	70	70	reflects	reflect	VERB
ape-34590	70	71	the	the	DET
ape-34590	70	72	value	value	NOUN
ape-34590	70	73	of	of	ADP
ape-34590	70	74	both	both	DET
ape-34590	70	75	parties	party	NOUN
ape-34590	70	76	’	’	PART
ape-34590	70	77	power	power	NOUN
ape-34590	70	78	and	and	CCONJ
ape-34590	70	79	money	money	NOUN
ape-34590	70	80	transactions	transaction	NOUN
ape-34590	70	81	,	,	PUNCT
ape-34590	70	82	but	but	CCONJ
ape-34590	70	83	also	also	ADV
ape-34590	70	84	reflects	reflect	VERB
ape-34590	70	85	the	the	DET
ape-34590	70	86	common	common	ADJ
ape-34590	70	87	understanding	understanding	NOUN
ape-34590	70	88	of	of	ADP
ape-34590	70	89	both	both	DET
ape-34590	70	90	parties	party	NOUN
ape-34590	70	91	on	on	ADP
ape-34590	70	92	the	the	DET
ape-34590	70	93	value	value	NOUN
ape-34590	70	94	of	of	ADP
ape-34590	70	95	the	the	DET
ape-34590	70	96	item	item	NOUN
ape-34590	70	97	;	;	PUNCT
ape-34590	70	98	and	and	CCONJ
ape-34590	70	99	the	the	DET
ape-34590	70	100	transfer	transfer	NOUN
ape-34590	70	101	of	of	ADP
ape-34590	70	102	the	the	DET
ape-34590	70	103	act	act	NOUN
ape-34590	70	104	occurs	occur	VERB
ape-34590	70	105	when	when	SCONJ
ape-34590	70	106	the	the	DET
ape-34590	70	107	value	value	NOUN
ape-34590	70	108	of	of	ADP
ape-34590	70	109	the	the	DET
ape-34590	70	110	shares	share	NOUN
ape-34590	70	111	may	may	AUX
ape-34590	70	112	have	have	AUX
ape-34590	70	113	appreciated	appreciate	VERB
ape-34590	70	114	or	or	CCONJ
ape-34590	70	115	depreciated	depreciate	VERB
ape-34590	70	116	,	,	PUNCT
ape-34590	70	117	and	and	CCONJ
ape-34590	70	118	if	if	SCONJ
ape-34590	70	119	the	the	DET
ape-34590	70	120	value	value	NOUN
ape-34590	70	121	of	of	ADP
ape-34590	70	122	the	the	DET
ape-34590	70	123	shares	share	NOUN
ape-34590	70	124	is	be	AUX
ape-34590	70	125	calculated	calculate	VERB
ape-34590	70	126	according	accord	VERB
ape-34590	70	127	to	to	ADP
ape-34590	70	128	the	the	DET
ape-34590	70	129	value	value	NOUN
ape-34590	70	130	of	of	ADP
ape-34590	70	131	the	the	DET
ape-34590	70	132	shares	share	NOUN
ape-34590	70	133	at	at	ADP
ape-34590	70	134	the	the	DET
ape-34590	70	135	time	time	NOUN
ape-34590	70	136	of	of	ADP
ape-34590	70	137	the	the	DET
ape-34590	70	138	transfer	transfer	NOUN
ape-34590	70	139	,	,	PUNCT
ape-34590	70	140	then	then	ADV
ape-34590	70	141	there	there	PRON
ape-34590	70	142	may	may	AUX
ape-34590	70	143	be	be	AUX
ape-34590	70	144	completely	completely	ADV
ape-34590	70	145	different	different	ADJ
ape-34590	70	146	amounts	amount	NOUN
ape-34590	70	147	of	of	ADP
ape-34590	70	148	bribe	bribe	NOUN
ape-34590	70	149	.	.	PUNCT
ape-34590	71	1	if	if	SCONJ
ape-34590	71	2	the	the	DET
ape-34590	71	3	amount	amount	NOUN
ape-34590	71	4	of	of	ADP
ape-34590	71	5	bribe	bribe	NOUN
ape-34590	71	6	is	be	AUX
ape-34590	71	7	calculated	calculate	VERB
ape-34590	71	8	according	accord	VERB
ape-34590	71	9	to	to	ADP
ape-34590	71	10	the	the	DET
ape-34590	71	11	value	value	NOUN
ape-34590	71	12	of	of	ADP
ape-34590	71	13	the	the	DET
ape-34590	71	14	shares	share	NOUN
ape-34590	71	15	at	at	ADP
ape-34590	71	16	the	the	DET
ape-34590	71	17	time	time	NOUN
ape-34590	71	18	of	of	ADP
ape-34590	71	19	the	the	DET
ape-34590	71	20	act	act	NOUN
ape-34590	71	21	of	of	ADP
ape-34590	71	22	transfer	transfer	NOUN
ape-34590	71	23	,	,	PUNCT
ape-34590	71	24	there	there	PRON
ape-34590	71	25	may	may	AUX
ape-34590	71	26	be	be	AUX
ape-34590	71	27	completely	completely	ADV
ape-34590	71	28	different	different	ADJ
ape-34590	71	29	amounts	amount	NOUN
ape-34590	71	30	of	of	ADP
ape-34590	71	31	bribe	bribe	NOUN
ape-34590	71	32	,	,	PUNCT
ape-34590	71	33	which	which	PRON
ape-34590	71	34	is	be	AUX
ape-34590	71	35	not	not	PART
ape-34590	71	36	feasible	feasible	ADJ
ape-34590	71	37	in	in	ADP
ape-34590	71	38	the	the	DET
ape-34590	71	39	theory	theory	NOUN
ape-34590	71	40	of	of	ADP
ape-34590	71	41	criminal	criminal	ADJ
ape-34590	71	42	law	law	NOUN
ape-34590	71	43	,	,	PUNCT
ape-34590	71	44	so	so	CCONJ
ape-34590	71	45	it	it	PRON
ape-34590	71	46	is	be	AUX
ape-34590	71	47	more	more	ADV
ape-34590	71	48	reasonable	reasonable	ADJ
ape-34590	71	49	to	to	PART
ape-34590	71	50	recognize	recognize	VERB
ape-34590	71	51	the	the	DET
ape-34590	71	52	value	value	NOUN
ape-34590	71	53	of	of	ADP
ape-34590	71	54	the	the	DET
ape-34590	71	55	bribe	bribe	NOUN
ape-34590	71	56	item	item	NOUN
ape-34590	71	57	by	by	ADP
ape-34590	71	58	the	the	DET
ape-34590	71	59	value	value	NOUN
ape-34590	71	60	of	of	ADP
ape-34590	71	61	the	the	DET
ape-34590	71	62	item	item	NOUN
ape-34590	71	63	at	at	ADP
ape-34590	71	64	the	the	DET
ape-34590	71	65	time	time	NOUN
ape-34590	71	66	of	of	ADP
ape-34590	71	67	its	its	PRON
ape-34590	71	68	receipt	receipt	NOUN
ape-34590	71	69	(	(	PUNCT
ape-34590	71	70	note	note	NOUN
ape-34590	71	71	6	6	NUM
ape-34590	71	72	)	)	PUNCT
ape-34590	71	73	.	.	PUNCT
ape-34590	72	1	the	the	DET
ape-34590	72	2	opinion	opinion	NOUN
ape-34590	72	3	provides	provide	VERB
ape-34590	72	4	that	that	SCONJ
ape-34590	72	5	the	the	DET
ape-34590	72	6	amount	amount	NOUN
ape-34590	72	7	of	of	ADP
ape-34590	72	8	the	the	DET
ape-34590	72	9	bribe	bribe	NOUN
ape-34590	72	10	is	be	AUX
ape-34590	72	11	calculated	calculate	VERB
ape-34590	72	12	according	accord	VERB
ape-34590	72	13	to	to	ADP
ape-34590	72	14	the	the	DET
ape-34590	72	15	value	value	NOUN
ape-34590	72	16	of	of	ADP
ape-34590	72	17	the	the	DET
ape-34590	72	18	shares	share	NOUN
ape-34590	72	19	at	at	ADP
ape-34590	72	20	the	the	DET
ape-34590	72	21	time	time	NOUN
ape-34590	72	22	of	of	ADP
ape-34590	72	23	the	the	DET
ape-34590	72	24	act	act	NOUN
ape-34590	72	25	of	of	ADP
ape-34590	72	26	transfer	transfer	NOUN
ape-34590	72	27	if	if	SCONJ
ape-34590	72	28	the	the	DET
ape-34590	72	29	bribe	bribe	NOUN
ape-34590	72	30	has	have	AUX
ape-34590	72	31	been	be	AUX
ape-34590	72	32	transferred	transfer	VERB
ape-34590	72	33	,	,	PUNCT
ape-34590	72	34	and	and	CCONJ
ape-34590	72	35	according	accord	VERB
ape-34590	72	36	to	to	ADP
ape-34590	72	37	the	the	DET
ape-34590	72	38	benefit	benefit	NOUN
ape-34590	72	39	derived	derive	VERB
ape-34590	72	40	from	from	ADP
ape-34590	72	41	the	the	DET
ape-34590	72	42	actual	actual	ADJ
ape-34590	72	43	dividend	dividend	NOUN
ape-34590	72	44	if	if	SCONJ
ape-34590	72	45	the	the	DET
ape-34590	72	46	bribe	bribe	NOUN
ape-34590	72	47	has	have	AUX
ape-34590	72	48	not	not	PART
ape-34590	72	49	been	be	AUX
ape-34590	72	50	transferred	transfer	VERB
ape-34590	72	51	.	.	PUNCT
ape-34590	73	1	in	in	ADP
ape-34590	73	2	judicial	judicial	ADJ
ape-34590	73	3	practice	practice	NOUN
ape-34590	73	4	,	,	PUNCT
ape-34590	73	5	the	the	DET
ape-34590	73	6	court	court	NOUN
ape-34590	73	7	tends	tend	VERB
ape-34590	73	8	to	to	PART
ape-34590	73	9	determine	determine	VERB
ape-34590	73	10	the	the	DET
ape-34590	73	11	amount	amount	NOUN
ape-34590	73	12	of	of	ADP
ape-34590	73	13	the	the	DET
ape-34590	73	14	bribe	bribe	NOUN
ape-34590	73	15	for	for	ADP
ape-34590	73	16	the	the	DET
ape-34590	73	17	dry	dry	ADJ
ape-34590	73	18	shares	share	NOUN
ape-34590	73	19	according	accord	VERB
ape-34590	73	20	to	to	ADP
ape-34590	73	21	the	the	DET
ape-34590	73	22	time	time	NOUN
ape-34590	73	23	of	of	ADP
ape-34590	73	24	the	the	DET
ape-34590	73	25	act	act	NOUN
ape-34590	73	26	of	of	ADP
ape-34590	73	27	acceptance	acceptance	NOUN
ape-34590	73	28	.	.	PUNCT
ape-34590	74	1	the	the	DET
ape-34590	74	2	other	other	ADJ
ape-34590	74	3	is	be	AUX
ape-34590	74	4	based	base	VERB
ape-34590	74	5	on	on	ADP
ape-34590	74	6	the	the	DET
ape-34590	74	7	criterion	criterion	NOUN
ape-34590	74	8	of	of	ADP
ape-34590	74	9	the	the	DET
ape-34590	74	10	time	time	NOUN
ape-34590	74	11	of	of	ADP
ape-34590	74	12	the	the	DET
ape-34590	74	13	act	act	NOUN
ape-34590	74	14	of	of	ADP
ape-34590	74	15	transfer	transfer	NOUN
ape-34590	74	16	.	.	PUNCT
ape-34590	75	1	prof	prof	PROPN
ape-34590	75	2	.	.	PUNCT
ape-34590	75	3	fang	fang	PROPN
ape-34590	75	4	ming	ming	PROPN
ape-34590	75	5	believes	believe	VERB
ape-34590	75	6	that	that	SCONJ
ape-34590	75	7	a	a	DET
ape-34590	75	8	distinction	distinction	NOUN
ape-34590	75	9	should	should	AUX
ape-34590	75	10	be	be	AUX
ape-34590	75	11	made	make	VERB
ape-34590	75	12	between	between	ADP
ape-34590	75	13	different	different	ADJ
ape-34590	75	14	treatments	treatment	NOUN
ape-34590	75	15	of	of	ADP
ape-34590	75	16	the	the	DET
ape-34590	75	17	question	question	NOUN
ape-34590	75	18	of	of	ADP
ape-34590	75	19	whether	whether	SCONJ
ape-34590	75	20	or	or	CCONJ
ape-34590	75	21	not	not	PART
ape-34590	75	22	the	the	DET
ape-34590	75	23	bribe	bribe	NOUN
ape-34590	75	24	has	have	AUX
ape-34590	75	25	been	be	AUX
ape-34590	75	26	transferred	transfer	VERB
ape-34590	75	27	prior	prior	ADV
ape-34590	75	28	to	to	ADP
ape-34590	75	29	the	the	DET
ape-34590	75	30	crime	crime	NOUN
ape-34590	75	31	.	.	PUNCT
ape-34590	76	1	prof	prof	PROPN
ape-34590	76	2	.	.	PUNCT
ape-34590	76	3	fang	fang	PROPN
ape-34590	76	4	ming	ming	PROPN
ape-34590	76	5	believes	believe	VERB
ape-34590	76	6	that	that	SCONJ
ape-34590	76	7	different	different	ADJ
ape-34590	76	8	treatments	treatment	NOUN
ape-34590	76	9	should	should	AUX
ape-34590	76	10	be	be	AUX
ape-34590	76	11	made	make	VERB
ape-34590	76	12	for	for	ADP
ape-34590	76	13	whether	whether	SCONJ
ape-34590	76	14	or	or	CCONJ
ape-34590	76	15	not	not	PART
ape-34590	76	16	the	the	DET
ape-34590	76	17	transfer	transfer	NOUN
ape-34590	76	18	has	have	AUX
ape-34590	76	19	been	be	AUX
ape-34590	76	20	made	make	VERB
ape-34590	76	21	before	before	SCONJ
ape-34590	76	22	the	the	DET
ape-34590	76	23	crime	crime	NOUN
ape-34590	76	24	is	be	AUX
ape-34590	76	25	committed	commit	VERB
ape-34590	76	26	.	.	PUNCT
ape-34590	77	1	according	accord	VERB
ape-34590	77	2	to	to	ADP
ape-34590	77	3	the	the	DET
ape-34590	77	4	time	time	NOUN
ape-34590	77	5	of	of	ADP
ape-34590	77	6	criminal	criminal	ADJ
ape-34590	77	7	concealment	concealment	NOUN
ape-34590	77	8	and	and	CCONJ
ape-34590	77	9	the	the	DET
ape-34590	77	10	interval	interval	NOUN
ape-34590	77	11	time	time	NOUN
ape-34590	77	12	between	between	ADP
ape-34590	77	13	the	the	DET
ape-34590	77	14	acceptance	acceptance	NOUN
ape-34590	77	15	and	and	CCONJ
ape-34590	77	16	the	the	DET
ape-34590	77	17	occurrence	occurrence	NOUN
ape-34590	77	18	of	of	ADP
ape-34590	77	19	the	the	DET
ape-34590	77	20	crime	crime	NOUN
ape-34590	77	21	,	,	PUNCT
ape-34590	77	22	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	NOUN
ape-34590	77	23	advances	advance	NOUN
ape-34590	77	24	in	in	ADP
ape-34590	77	25	politics	politic	NOUN
ape-34590	77	26	and	and	CCONJ
ape-34590	77	27	economics	economic	NOUN
ape-34590	77	28	vol	vol	NOUN
ape-34590	77	29	.	.	PROPN
ape-34590	77	30	6	6	NUM
ape-34590	77	31	,	,	PUNCT
ape-34590	77	32	no	no	INTJ
ape-34590	77	33	.	.	NOUN
ape-34590	77	34	4	4	NUM
ape-34590	77	35	,	,	PUNCT
ape-34590	77	36	2023	2023	NUM
ape-34590	77	37	28	28	NUM
ape-34590	77	38	published	publish	VERB
ape-34590	77	39	by	by	ADP
ape-34590	77	40	scholink	scholink	PROPN
ape-34590	77	41	inc	inc	PROPN
ape-34590	77	42	.	.	PROPN
ape-34590	77	43	decide	decide	VERB
ape-34590	77	44	to	to	PART
ape-34590	77	45	apply	apply	VERB
ape-34590	77	46	the	the	DET
ape-34590	77	47	acceptance	acceptance	NOUN
ape-34590	77	48	of	of	ADP
ape-34590	77	49	the	the	DET
ape-34590	77	50	occurrence	occurrence	NOUN
ape-34590	77	51	of	of	ADP
ape-34590	77	52	the	the	DET
ape-34590	77	53	act	act	NOUN
ape-34590	77	54	or	or	CCONJ
ape-34590	77	55	the	the	DET
ape-34590	77	56	transfer	transfer	NOUN
ape-34590	77	57	of	of	ADP
ape-34590	77	58	the	the	DET
ape-34590	77	59	time	time	NOUN
ape-34590	77	60	.	.	PUNCT
ape-34590	78	1	in	in	ADP
ape-34590	78	2	the	the	DET
ape-34590	78	3	acceptance	acceptance	NOUN
ape-34590	78	4	of	of	ADP
ape-34590	78	5	dry	dry	ADJ
ape-34590	78	6	shares	share	NOUN
ape-34590	78	7	of	of	ADP
ape-34590	78	8	bribery	bribery	NOUN
ape-34590	78	9	,	,	PUNCT
ape-34590	78	10	due	due	ADP
ape-34590	78	11	to	to	ADP
ape-34590	78	12	the	the	DET
ape-34590	78	13	bribe	bribe	NOUN
ape-34590	78	14	is	be	AUX
ape-34590	78	15	the	the	DET
ape-34590	78	16	company	company	NOUN
ape-34590	78	17	enterprise	enterprise	NOUN
ape-34590	78	18	and	and	CCONJ
ape-34590	78	19	other	other	ADJ
ape-34590	78	20	economic	economic	ADJ
ape-34590	78	21	organizations	organization	NOUN
ape-34590	78	22	of	of	ADP
ape-34590	78	23	the	the	DET
ape-34590	78	24	shares	share	NOUN
ape-34590	78	25	,	,	PUNCT
ape-34590	78	26	the	the	DET
ape-34590	78	27	value	value	NOUN
ape-34590	78	28	will	will	AUX
ape-34590	78	29	change	change	VERB
ape-34590	78	30	according	accord	VERB
ape-34590	78	31	to	to	ADP
ape-34590	78	32	the	the	DET
ape-34590	78	33	change	change	NOUN
ape-34590	78	34	of	of	ADP
ape-34590	78	35	the	the	DET
ape-34590	78	36	market	market	NOUN
ape-34590	78	37	price	price	NOUN
ape-34590	78	38	,	,	PUNCT
ape-34590	78	39	it	it	PRON
ape-34590	78	40	is	be	AUX
ape-34590	78	41	difficult	difficult	ADJ
ape-34590	78	42	to	to	PART
ape-34590	78	43	determine	determine	VERB
ape-34590	78	44	the	the	DET
ape-34590	78	45	acceptance	acceptance	NOUN
ape-34590	78	46	of	of	ADP
ape-34590	78	47	the	the	DET
ape-34590	78	48	occurrence	occurrence	NOUN
ape-34590	78	49	of	of	ADP
ape-34590	78	50	the	the	DET
ape-34590	78	51	act	act	NOUN
ape-34590	78	52	of	of	ADP
ape-34590	78	53	the	the	DET
ape-34590	78	54	net	net	ADJ
ape-34590	78	55	worth	worth	ADJ
ape-34590	78	56	value	value	NOUN
ape-34590	78	57	,	,	PUNCT
ape-34590	78	58	ca	can	AUX
ape-34590	78	59	n’t	not	PART
ape-34590	78	60	do	do	VERB
ape-34590	78	61	the	the	DET
ape-34590	78	62	right	right	NOUN
ape-34590	78	63	to	to	ADP
ape-34590	78	64	convicted	convict	VERB
ape-34590	78	65	and	and	CCONJ
ape-34590	78	66	sentenced	sentence	VERB
ape-34590	78	67	.	.	PUNCT
ape-34590	79	1	if	if	SCONJ
ape-34590	79	2	the	the	DET
ape-34590	79	3	act	act	NOUN
ape-34590	79	4	of	of	ADP
ape-34590	79	5	the	the	DET
ape-34590	79	6	acceptance	acceptance	NOUN
ape-34590	79	7	of	of	ADP
ape-34590	79	8	the	the	DET
ape-34590	79	9	crime	crime	NOUN
ape-34590	79	10	soon	soon	ADV
ape-34590	79	11	after	after	ADP
ape-34590	79	12	the	the	DET
ape-34590	79	13	occurrence	occurrence	NOUN
ape-34590	79	14	of	of	ADP
ape-34590	79	15	the	the	DET
ape-34590	79	16	act	act	NOUN
ape-34590	79	17	of	of	ADP
ape-34590	79	18	the	the	DET
ape-34590	79	19	net	net	ADJ
ape-34590	79	20	worth	worth	NOUN
ape-34590	79	21	is	be	AUX
ape-34590	79	22	if	if	SCONJ
ape-34590	79	23	the	the	DET
ape-34590	79	24	act	act	NOUN
ape-34590	79	25	of	of	ADP
ape-34590	79	26	acceptance	acceptance	NOUN
ape-34590	79	27	occurs	occur	VERB
ape-34590	79	28	soon	soon	ADV
ape-34590	79	29	after	after	ADP
ape-34590	79	30	the	the	DET
ape-34590	79	31	crime	crime	NOUN
ape-34590	79	32	,	,	PUNCT
ape-34590	79	33	the	the	DET
ape-34590	79	34	value	value	NOUN
ape-34590	79	35	of	of	ADP
ape-34590	79	36	the	the	DET
ape-34590	79	37	net	net	ADJ
ape-34590	79	38	assets	asset	NOUN
ape-34590	79	39	is	be	AUX
ape-34590	79	40	easier	easy	ADJ
ape-34590	79	41	to	to	PART
ape-34590	79	42	calculate	calculate	VERB
ape-34590	79	43	and	and	CCONJ
ape-34590	79	44	assess	assess	VERB
ape-34590	79	45	,	,	PUNCT
ape-34590	79	46	and	and	CCONJ
ape-34590	79	47	the	the	DET
ape-34590	79	48	amount	amount	NOUN
ape-34590	79	49	of	of	ADP
ape-34590	79	50	bribe	bribe	NOUN
ape-34590	79	51	can	can	AUX
ape-34590	79	52	be	be	AUX
ape-34590	79	53	determined	determine	VERB
ape-34590	79	54	on	on	ADP
ape-34590	79	55	the	the	DET
ape-34590	79	56	basis	basis	NOUN
ape-34590	79	57	of	of	ADP
ape-34590	79	58	the	the	DET
ape-34590	79	59	value	value	NOUN
ape-34590	79	60	of	of	ADP
ape-34590	79	61	the	the	DET
ape-34590	79	62	net	net	ADJ
ape-34590	79	63	assets	asset	NOUN
ape-34590	79	64	;	;	PUNCT
ape-34590	79	65	therefore	therefore	ADV
ape-34590	79	66	,	,	PUNCT
ape-34590	79	67	the	the	DET
ape-34590	79	68	same	same	ADJ
ape-34590	79	69	standard	standard	NOUN
ape-34590	79	70	can	can	AUX
ape-34590	79	71	not	not	PART
ape-34590	79	72	be	be	AUX
ape-34590	79	73	used	use	VERB
ape-34590	79	74	to	to	PART
ape-34590	79	75	determine	determine	VERB
ape-34590	79	76	the	the	DET
ape-34590	79	77	amount	amount	NOUN
ape-34590	79	78	of	of	ADP
ape-34590	79	79	bribe	bribe	NOUN
ape-34590	79	80	for	for	ADP
ape-34590	79	81	the	the	DET
ape-34590	79	82	offence	offence	NOUN
ape-34590	79	83	of	of	ADP
ape-34590	79	84	“	"	PUNCT
ape-34590	79	85	accepting	accept	VERB
ape-34590	79	86	dry	dry	ADJ
ape-34590	79	87	shares	share	NOUN
ape-34590	79	88	”	"	PUNCT
ape-34590	79	89	,	,	PUNCT
ape-34590	79	90	and	and	CCONJ
ape-34590	79	91	the	the	DET
ape-34590	79	92	manner	manner	NOUN
ape-34590	79	93	that	that	PRON
ape-34590	79	94	is	be	AUX
ape-34590	79	95	most	most	ADV
ape-34590	79	96	consistent	consistent	ADJ
ape-34590	79	97	with	with	ADP
ape-34590	79	98	the	the	DET
ape-34590	79	99	criminal	criminal	ADJ
ape-34590	79	100	liability	liability	NOUN
ape-34590	79	101	of	of	ADP
ape-34590	79	102	the	the	DET
ape-34590	79	103	perpetrator	perpetrator	NOUN
ape-34590	79	104	should	should	AUX
ape-34590	79	105	be	be	AUX
ape-34590	79	106	selected	select	VERB
ape-34590	79	107	in	in	ADP
ape-34590	79	108	accordance	accordance	NOUN
ape-34590	79	109	with	with	ADP
ape-34590	79	110	the	the	DET
ape-34590	79	111	specific	specific	ADJ
ape-34590	79	112	circumstances	circumstance	NOUN
ape-34590	79	113	of	of	ADP
ape-34590	79	114	the	the	DET
ape-34590	79	115	case	case	NOUN
ape-34590	79	116	.	.	PUNCT
ape-34590	80	1	3.2.2	3.2.2	NUM
ape-34590	80	2	actual	actual	ADJ
ape-34590	80	3	capitalization	capitalization	NOUN
ape-34590	80	4	for	for	ADP
ape-34590	80	5	determining	determine	VERB
ape-34590	80	6	the	the	DET
ape-34590	80	7	value	value	NOUN
ape-34590	80	8	of	of	ADP
ape-34590	80	9	dry	dry	ADJ
ape-34590	80	10	shares	share	NOUN
ape-34590	80	11	in	in	ADP
ape-34590	80	12	judicial	judicial	ADJ
ape-34590	80	13	practice	practice	NOUN
ape-34590	80	14	,	,	PUNCT
ape-34590	80	15	there	there	PRON
ape-34590	80	16	are	be	VERB
ape-34590	80	17	different	different	ADJ
ape-34590	80	18	methods	method	NOUN
ape-34590	80	19	for	for	ADP
ape-34590	80	20	calculating	calculate	VERB
ape-34590	80	21	the	the	DET
ape-34590	80	22	capital	capital	NOUN
ape-34590	80	23	contribution	contribution	NOUN
ape-34590	80	24	corresponding	correspond	VERB
ape-34590	80	25	to	to	ADP
ape-34590	80	26	the	the	DET
ape-34590	80	27	dry	dry	ADJ
ape-34590	80	28	shares	share	NOUN
ape-34590	80	29	,	,	PUNCT
ape-34590	80	30	and	and	CCONJ
ape-34590	80	31	determining	determine	VERB
ape-34590	80	32	the	the	DET
ape-34590	80	33	actual	actual	ADJ
ape-34590	80	34	capital	capital	NOUN
ape-34590	80	35	contribution	contribution	NOUN
ape-34590	80	36	corresponding	correspond	VERB
ape-34590	80	37	to	to	ADP
ape-34590	80	38	the	the	DET
ape-34590	80	39	shares	share	NOUN
ape-34590	80	40	is	be	AUX
ape-34590	80	41	the	the	DET
ape-34590	80	42	basis	basis	NOUN
ape-34590	80	43	for	for	ADP
ape-34590	80	44	determining	determine	VERB
ape-34590	80	45	the	the	DET
ape-34590	80	46	value	value	NOUN
ape-34590	80	47	of	of	ADP
ape-34590	80	48	the	the	DET
ape-34590	80	49	shares	share	NOUN
ape-34590	80	50	.	.	PUNCT
ape-34590	81	1	one	one	NUM
ape-34590	81	2	is	be	AUX
ape-34590	81	3	the	the	DET
ape-34590	81	4	registered	register	VERB
ape-34590	81	5	capital	capital	NOUN
ape-34590	81	6	calculation	calculation	NOUN
ape-34590	81	7	method	method	NOUN
ape-34590	81	8	,	,	PUNCT
ape-34590	81	9	the	the	DET
ape-34590	81	10	amount	amount	NOUN
ape-34590	81	11	of	of	ADP
ape-34590	81	12	the	the	DET
ape-34590	81	13	bribe	bribe	NOUN
ape-34590	81	14	is	be	AUX
ape-34590	81	15	determined	determine	VERB
ape-34590	81	16	by	by	ADP
ape-34590	81	17	multiplying	multiply	VERB
ape-34590	81	18	the	the	DET
ape-34590	81	19	value	value	NOUN
ape-34590	81	20	of	of	ADP
ape-34590	81	21	the	the	DET
ape-34590	81	22	registered	register	VERB
ape-34590	81	23	capital	capital	NOUN
ape-34590	81	24	of	of	ADP
ape-34590	81	25	the	the	DET
ape-34590	81	26	company	company	NOUN
ape-34590	81	27	by	by	ADP
ape-34590	81	28	the	the	DET
ape-34590	81	29	proportion	proportion	NOUN
ape-34590	81	30	of	of	ADP
ape-34590	81	31	the	the	DET
ape-34590	81	32	dry	dry	ADJ
ape-34590	81	33	shares	share	NOUN
ape-34590	81	34	in	in	ADP
ape-34590	81	35	the	the	DET
ape-34590	81	36	total	total	ADJ
ape-34590	81	37	number	number	NOUN
ape-34590	81	38	of	of	ADP
ape-34590	81	39	shares	share	NOUN
ape-34590	81	40	at	at	ADP
ape-34590	81	41	the	the	DET
ape-34590	81	42	time	time	NOUN
ape-34590	81	43	of	of	ADP
ape-34590	81	44	the	the	DET
ape-34590	81	45	transfer	transfer	NOUN
ape-34590	81	46	of	of	ADP
ape-34590	81	47	the	the	DET
ape-34590	81	48	shares	share	NOUN
ape-34590	81	49	.	.	PUNCT
ape-34590	82	1	when	when	SCONJ
ape-34590	82	2	the	the	DET
ape-34590	82	3	registered	register	VERB
ape-34590	82	4	capital	capital	NOUN
ape-34590	82	5	is	be	AUX
ape-34590	82	6	in	in	ADP
ape-34590	82	7	line	line	NOUN
ape-34590	82	8	with	with	ADP
ape-34590	82	9	the	the	DET
ape-34590	82	10	actual	actual	ADJ
ape-34590	82	11	capital	capital	NOUN
ape-34590	82	12	contribution	contribution	NOUN
ape-34590	82	13	,	,	PUNCT
ape-34590	82	14	the	the	DET
ape-34590	82	15	calculation	calculation	NOUN
ape-34590	82	16	method	method	NOUN
ape-34590	82	17	is	be	AUX
ape-34590	82	18	scientific	scientific	ADJ
ape-34590	82	19	.	.	PUNCT
ape-34590	83	1	another	another	PRON
ape-34590	83	2	is	be	AUX
ape-34590	83	3	the	the	DET
ape-34590	83	4	actual	actual	ADJ
ape-34590	83	5	capital	capital	NOUN
ape-34590	83	6	calculation	calculation	NOUN
ape-34590	83	7	method	method	NOUN
ape-34590	83	8	,	,	PUNCT
ape-34590	83	9	that	that	ADV
ape-34590	83	10	is	is	ADV
ape-34590	83	11	,	,	PUNCT
ape-34590	83	12	the	the	DET
ape-34590	83	13	actual	actual	ADJ
ape-34590	83	14	capital	capital	NOUN
ape-34590	83	15	should	should	AUX
ape-34590	83	16	be	be	AUX
ape-34590	83	17	taken	take	VERB
ape-34590	83	18	into	into	ADP
ape-34590	83	19	account	account	NOUN
ape-34590	83	20	to	to	PART
ape-34590	83	21	determine	determine	VERB
ape-34590	83	22	the	the	DET
ape-34590	83	23	amount	amount	NOUN
ape-34590	83	24	of	of	ADP
ape-34590	83	25	bribe	bribe	NOUN
ape-34590	83	26	.	.	PUNCT
ape-34590	84	1	in	in	ADP
ape-34590	84	2	the	the	DET
ape-34590	84	3	case	case	NOUN
ape-34590	84	4	of	of	ADP
ape-34590	84	5	dry	dry	ADJ
ape-34590	84	6	-	-	PUNCT
ape-34590	84	7	share	share	NOUN
ape-34590	84	8	bribery	bribery	NOUN
ape-34590	84	9	,	,	PUNCT
ape-34590	84	10	both	both	DET
ape-34590	84	11	sides	side	NOUN
ape-34590	84	12	of	of	ADP
ape-34590	84	13	the	the	DET
ape-34590	84	14	bribe	bribe	NOUN
ape-34590	84	15	in	in	ADP
ape-34590	84	16	order	order	NOUN
ape-34590	84	17	to	to	PART
ape-34590	84	18	cover	cover	VERB
ape-34590	84	19	up	up	ADP
ape-34590	84	20	,	,	PUNCT
ape-34590	84	21	the	the	DET
ape-34590	84	22	use	use	NOUN
ape-34590	84	23	of	of	ADP
ape-34590	84	24	registered	register	VERB
ape-34590	84	25	capital	capital	NOUN
ape-34590	84	26	of	of	ADP
ape-34590	84	27	the	the	DET
ape-34590	84	28	publicity	publicity	NOUN
ape-34590	84	29	role	role	NOUN
ape-34590	84	30	,	,	PUNCT
ape-34590	84	31	often	often	ADV
ape-34590	84	32	take	take	VERB
ape-34590	84	33	the	the	DET
ape-34590	84	34	actual	actual	ADJ
ape-34590	84	35	contribution	contribution	NOUN
ape-34590	84	36	is	be	AUX
ape-34590	84	37	much	much	ADV
ape-34590	84	38	larger	large	ADJ
ape-34590	84	39	than	than	ADP
ape-34590	84	40	the	the	DET
ape-34590	84	41	registered	register	VERB
ape-34590	84	42	capital	capital	NOUN
ape-34590	84	43	of	of	ADP
ape-34590	84	44	the	the	DET
ape-34590	84	45	tactics	tactic	NOUN
ape-34590	84	46	,	,	PUNCT
ape-34590	84	47	to	to	PART
ape-34590	84	48	cover	cover	VERB
ape-34590	84	49	up	up	ADP
ape-34590	84	50	behind	behind	ADP
ape-34590	84	51	the	the	DET
ape-34590	84	52	existence	existence	NOUN
ape-34590	84	53	of	of	ADP
ape-34590	84	54	the	the	DET
ape-34590	84	55	greater	great	ADJ
ape-34590	84	56	transfer	transfer	NOUN
ape-34590	84	57	of	of	ADP
ape-34590	84	58	benefits	benefit	NOUN
ape-34590	84	59	.	.	PUNCT
ape-34590	85	1	when	when	SCONJ
ape-34590	85	2	the	the	DET
ape-34590	85	3	registered	register	VERB
ape-34590	85	4	capital	capital	NOUN
ape-34590	85	5	of	of	ADP
ape-34590	85	6	the	the	DET
ape-34590	85	7	enterprise	enterprise	NOUN
ape-34590	85	8	and	and	CCONJ
ape-34590	85	9	the	the	DET
ape-34590	85	10	actual	actual	ADJ
ape-34590	85	11	capital	capital	NOUN
ape-34590	85	12	is	be	AUX
ape-34590	85	13	inconsistent	inconsistent	ADJ
ape-34590	85	14	,	,	PUNCT
ape-34590	85	15	should	should	AUX
ape-34590	85	16	follow	follow	VERB
ape-34590	85	17	the	the	DET
ape-34590	85	18	subjective	subjective	ADJ
ape-34590	85	19	-	-	ADJ
ape-34590	85	20	objective	objective	ADJ
ape-34590	85	21	principle	principle	NOUN
ape-34590	85	22	of	of	ADP
ape-34590	85	23	consistency	consistency	NOUN
ape-34590	85	24	,	,	PUNCT
ape-34590	85	25	as	as	ADV
ape-34590	85	26	long	long	ADV
ape-34590	85	27	as	as	SCONJ
ape-34590	85	28	the	the	DET
ape-34590	85	29	recipient	recipient	NOUN
ape-34590	85	30	of	of	ADP
ape-34590	85	31	the	the	DET
ape-34590	85	32	gift	gift	NOUN
ape-34590	85	33	of	of	ADP
ape-34590	85	34	the	the	DET
ape-34590	85	35	registered	register	VERB
ape-34590	85	36	capital	capital	NOUN
ape-34590	85	37	is	be	AUX
ape-34590	85	38	the	the	DET
ape-34590	85	39	same	same	ADJ
ape-34590	85	40	.	.	PUNCT
ape-34590	86	1	the	the	DET
ape-34590	86	2	principle	principle	NOUN
ape-34590	86	3	of	of	ADP
ape-34590	86	4	consistency	consistency	NOUN
ape-34590	86	5	,	,	PUNCT
ape-34590	86	6	as	as	ADV
ape-34590	86	7	long	long	ADV
ape-34590	86	8	as	as	SCONJ
ape-34590	86	9	the	the	DET
ape-34590	86	10	receipt	receipt	NOUN
ape-34590	86	11	of	of	ADP
ape-34590	86	12	dry	dry	ADJ
ape-34590	86	13	shares	share	NOUN
ape-34590	86	14	of	of	ADP
ape-34590	86	15	the	the	DET
ape-34590	86	16	two	two	NUM
ape-34590	86	17	sides	side	NOUN
ape-34590	86	18	of	of	ADP
ape-34590	86	19	the	the	DET
ape-34590	86	20	dry	dry	ADJ
ape-34590	86	21	shares	share	NOUN
ape-34590	86	22	corresponding	correspond	VERB
ape-34590	86	23	to	to	ADP
ape-34590	86	24	the	the	DET
ape-34590	86	25	actual	actual	ADJ
ape-34590	86	26	capital	capital	NOUN
ape-34590	86	27	contribution	contribution	NOUN
ape-34590	86	28	in	in	ADP
ape-34590	86	29	the	the	DET
ape-34590	86	30	subjective	subjective	ADJ
ape-34590	86	31	cognition	cognition	NOUN
ape-34590	86	32	is	be	AUX
ape-34590	86	33	the	the	DET
ape-34590	86	34	same	same	ADJ
ape-34590	86	35	,	,	PUNCT
ape-34590	86	36	the	the	DET
ape-34590	86	37	latter	latter	ADJ
ape-34590	86	38	rule	rule	NOUN
ape-34590	86	39	is	be	AUX
ape-34590	86	40	more	more	ADJ
ape-34590	86	41	in	in	ADP
ape-34590	86	42	line	line	NOUN
ape-34590	86	43	with	with	ADP
ape-34590	86	44	the	the	DET
ape-34590	86	45	reality	reality	NOUN
ape-34590	86	46	,	,	PUNCT
ape-34590	86	47	more	more	ADV
ape-34590	86	48	reasonable	reasonable	ADJ
ape-34590	86	49	,	,	PUNCT
ape-34590	86	50	that	that	ADV
ape-34590	86	51	is	is	ADV
ape-34590	86	52	,	,	PUNCT
ape-34590	86	53	the	the	DET
ape-34590	86	54	amount	amount	NOUN
ape-34590	86	55	of	of	ADP
ape-34590	86	56	bribe	bribe	NOUN
ape-34590	86	57	according	accord	VERB
ape-34590	86	58	to	to	ADP
ape-34590	86	59	the	the	DET
ape-34590	86	60	time	time	NOUN
ape-34590	86	61	of	of	ADP
ape-34590	86	62	receipt	receipt	NOUN
ape-34590	86	63	(	(	PUNCT
ape-34590	86	64	before	before	SCONJ
ape-34590	86	65	the	the	DET
ape-34590	86	66	crime	crime	NOUN
ape-34590	86	67	is	be	AUX
ape-34590	86	68	not	not	PART
ape-34590	86	69	transferred	transfer	VERB
ape-34590	86	70	)	)	PUNCT
ape-34590	86	71	or	or	CCONJ
ape-34590	86	72	transfer	transfer	NOUN
ape-34590	86	73	(	(	PUNCT
ape-34590	86	74	before	before	SCONJ
ape-34590	86	75	the	the	DET
ape-34590	86	76	crime	crime	NOUN
ape-34590	86	77	has	have	AUX
ape-34590	86	78	been	be	AUX
ape-34590	86	79	transferred	transfer	VERB
ape-34590	86	80	)	)	PUNCT
ape-34590	86	81	dry	dry	ADJ
ape-34590	86	82	shares	share	NOUN
ape-34590	86	83	in	in	ADP
ape-34590	86	84	the	the	DET
ape-34590	86	85	total	total	ADJ
ape-34590	86	86	shares	share	NOUN
ape-34590	86	87	in	in	ADP
ape-34590	86	88	the	the	DET
ape-34590	86	89	proportion	proportion	NOUN
ape-34590	86	90	multiplied	multiply	VERB
ape-34590	86	91	by	by	ADP
ape-34590	86	92	the	the	DET
ape-34590	86	93	actual	actual	ADJ
ape-34590	86	94	contribution	contribution	NOUN
ape-34590	86	95	of	of	ADP
ape-34590	86	96	the	the	DET
ape-34590	86	97	company	company	NOUN
ape-34590	86	98	’s	’s	PART
ape-34590	86	99	numerical	numerical	ADJ
ape-34590	86	100	value	value	NOUN
ape-34590	86	101	of	of	ADP
ape-34590	86	102	the	the	DET
ape-34590	86	103	calculation	calculation	NOUN
ape-34590	86	104	.	.	PUNCT
ape-34590	87	1	in	in	ADP
ape-34590	87	2	addition	addition	NOUN
ape-34590	87	3	,	,	PUNCT
ape-34590	87	4	in	in	ADP
ape-34590	87	5	practice	practice	NOUN
ape-34590	87	6	,	,	PUNCT
ape-34590	87	7	there	there	PRON
ape-34590	87	8	is	be	VERB
ape-34590	87	9	also	also	ADV
ape-34590	87	10	a	a	DET
ape-34590	87	11	method	method	NOUN
ape-34590	87	12	of	of	ADP
ape-34590	87	13	calculating	calculate	VERB
ape-34590	87	14	the	the	DET
ape-34590	87	15	amount	amount	NOUN
ape-34590	87	16	of	of	ADP
ape-34590	87	17	bribe	bribe	NOUN
ape-34590	87	18	on	on	ADP
ape-34590	87	19	the	the	DET
ape-34590	87	20	basis	basis	NOUN
ape-34590	87	21	of	of	ADP
ape-34590	87	22	the	the	DET
ape-34590	87	23	net	net	ADJ
ape-34590	87	24	assets	asset	NOUN
ape-34590	87	25	of	of	ADP
ape-34590	87	26	the	the	DET
ape-34590	87	27	enterprise	enterprise	NOUN
ape-34590	87	28	.	.	PUNCT
ape-34590	88	1	net	net	ADJ
ape-34590	88	2	assets	asset	NOUN
ape-34590	88	3	,	,	PUNCT
ape-34590	88	4	as	as	ADP
ape-34590	88	5	an	an	DET
ape-34590	88	6	accounting	accounting	NOUN
ape-34590	88	7	concept	concept	NOUN
ape-34590	88	8	,	,	PUNCT
ape-34590	88	9	is	be	AUX
ape-34590	88	10	dynamic	dynamic	ADJ
ape-34590	88	11	and	and	CCONJ
ape-34590	88	12	closely	closely	ADV
ape-34590	88	13	related	relate	VERB
ape-34590	88	14	to	to	ADP
ape-34590	88	15	the	the	DET
ape-34590	88	16	business	business	NOUN
ape-34590	88	17	profit	profit	NOUN
ape-34590	88	18	and	and	CCONJ
ape-34590	88	19	loss	loss	NOUN
ape-34590	88	20	of	of	ADP
ape-34590	88	21	the	the	DET
ape-34590	88	22	enterprise	enterprise	NOUN
ape-34590	88	23	;	;	PUNCT
ape-34590	88	24	the	the	DET
ape-34590	88	25	occurrence	occurrence	NOUN
ape-34590	88	26	of	of	ADP
ape-34590	88	27	active	active	ADJ
ape-34590	88	28	and	and	CCONJ
ape-34590	88	29	passive	passive	ADJ
ape-34590	88	30	bribery	bribery	NOUN
ape-34590	88	31	is	be	AUX
ape-34590	88	32	certain	certain	ADJ
ape-34590	88	33	,	,	PUNCT
ape-34590	88	34	and	and	CCONJ
ape-34590	88	35	the	the	DET
ape-34590	88	36	occurrence	occurrence	NOUN
ape-34590	88	37	of	of	ADP
ape-34590	88	38	each	each	DET
ape-34590	88	39	act	act	NOUN
ape-34590	88	40	is	be	AUX
ape-34590	88	41	relatively	relatively	ADV
ape-34590	88	42	static	static	ADJ
ape-34590	88	43	and	and	CCONJ
ape-34590	88	44	has	have	VERB
ape-34590	88	45	nothing	nothing	PRON
ape-34590	88	46	to	to	PART
ape-34590	88	47	do	do	VERB
ape-34590	88	48	with	with	ADP
ape-34590	88	49	the	the	DET
ape-34590	88	50	business	business	NOUN
ape-34590	88	51	situation	situation	NOUN
ape-34590	88	52	of	of	ADP
ape-34590	88	53	the	the	DET
ape-34590	88	54	enterprise	enterprise	NOUN
ape-34590	88	55	.	.	PUNCT
ape-34590	89	1	therefore	therefore	ADV
ape-34590	89	2	,	,	PUNCT
ape-34590	89	3	the	the	DET
ape-34590	89	4	method	method	NOUN
ape-34590	89	5	of	of	ADP
ape-34590	89	6	calculating	calculate	VERB
ape-34590	89	7	the	the	DET
ape-34590	89	8	amount	amount	NOUN
ape-34590	89	9	of	of	ADP
ape-34590	89	10	bribe	bribe	NOUN
ape-34590	89	11	on	on	ADP
ape-34590	89	12	the	the	DET
ape-34590	89	13	basis	basis	NOUN
ape-34590	89	14	of	of	ADP
ape-34590	89	15	the	the	DET
ape-34590	89	16	net	net	ADJ
ape-34590	89	17	assets	asset	NOUN
ape-34590	89	18	of	of	ADP
ape-34590	89	19	the	the	DET
ape-34590	89	20	enterprise	enterprise	NOUN
ape-34590	89	21	should	should	AUX
ape-34590	89	22	be	be	AUX
ape-34590	89	23	discarded	discard	VERB
ape-34590	89	24	.	.	PUNCT
ape-34590	90	1	this	this	DET
ape-34590	90	2	method	method	NOUN
ape-34590	90	3	may	may	AUX
ape-34590	90	4	either	either	CCONJ
ape-34590	90	5	increase	increase	VERB
ape-34590	90	6	the	the	DET
ape-34590	90	7	amount	amount	NOUN
ape-34590	90	8	of	of	ADP
ape-34590	90	9	active	active	ADJ
ape-34590	90	10	and	and	CCONJ
ape-34590	90	11	passive	passive	ADJ
ape-34590	90	12	bribery	bribery	NOUN
ape-34590	90	13	,	,	PUNCT
ape-34590	90	14	which	which	PRON
ape-34590	90	15	may	may	AUX
ape-34590	90	16	result	result	VERB
ape-34590	90	17	in	in	ADP
ape-34590	90	18	the	the	DET
ape-34590	90	19	suspect	suspect	NOUN
ape-34590	90	20	incurring	incur	VERB
ape-34590	90	21	undeserved	undeserved	ADJ
ape-34590	90	22	penalties	penalty	NOUN
ape-34590	90	23	,	,	PUNCT
ape-34590	90	24	or	or	CCONJ
ape-34590	90	25	decrease	decrease	VERB
ape-34590	90	26	the	the	DET
ape-34590	90	27	amount	amount	NOUN
ape-34590	90	28	of	of	ADP
ape-34590	90	29	active	active	ADJ
ape-34590	90	30	and	and	CCONJ
ape-34590	90	31	passive	passive	ADJ
ape-34590	90	32	bribery	bribery	NOUN
ape-34590	90	33	,	,	PUNCT
ape-34590	90	34	which	which	PRON
ape-34590	90	35	may	may	AUX
ape-34590	90	36	result	result	VERB
ape-34590	90	37	in	in	ADP
ape-34590	90	38	the	the	DET
ape-34590	90	39	suspect	suspect	NOUN
ape-34590	90	40	escaping	escape	VERB
ape-34590	90	41	the	the	DET
ape-34590	90	42	penalties	penalty	NOUN
ape-34590	90	43	that	that	PRON
ape-34590	90	44	he	he	PRON
ape-34590	90	45	or	or	CCONJ
ape-34590	90	46	she	she	PRON
ape-34590	90	47	should	should	AUX
ape-34590	90	48	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	VERB
ape-34590	90	49	advances	advance	NOUN
ape-34590	90	50	in	in	ADP
ape-34590	90	51	politics	politic	NOUN
ape-34590	90	52	and	and	CCONJ
ape-34590	90	53	economics	economic	NOUN
ape-34590	90	54	vol	vol	NOUN
ape-34590	90	55	.	.	PROPN
ape-34590	90	56	6	6	NUM
ape-34590	90	57	,	,	PUNCT
ape-34590	90	58	no	no	INTJ
ape-34590	90	59	.	.	NOUN
ape-34590	90	60	4	4	NUM
ape-34590	90	61	,	,	PUNCT
ape-34590	90	62	2023	2023	NUM
ape-34590	90	63	29	29	NUM
ape-34590	90	64	published	publish	VERB
ape-34590	90	65	by	by	ADP
ape-34590	90	66	scholink	scholink	PROPN
ape-34590	90	67	inc	inc	PROPN
ape-34590	90	68	.	.	PROPN
ape-34590	90	69	have	have	AUX
ape-34590	90	70	incurred	incur	VERB
ape-34590	90	71	.	.	PUNCT
ape-34590	91	1	3.2.3	3.2.3	NUM
ape-34590	91	2	cumulative	cumulative	ADJ
ape-34590	91	3	rules	rule	NOUN
ape-34590	91	4	for	for	ADP
ape-34590	91	5	determining	determine	VERB
ape-34590	91	6	the	the	DET
ape-34590	91	7	value	value	NOUN
ape-34590	91	8	of	of	ADP
ape-34590	91	9	dry	dry	ADJ
ape-34590	91	10	shares	share	NOUN
ape-34590	91	11	in	in	ADP
ape-34590	91	12	practice	practice	NOUN
ape-34590	91	13	,	,	PUNCT
ape-34590	91	14	the	the	DET
ape-34590	91	15	transfer	transfer	NOUN
ape-34590	91	16	or	or	CCONJ
ape-34590	91	17	actual	actual	ADJ
ape-34590	91	18	transfer	transfer	NOUN
ape-34590	91	19	of	of	ADP
ape-34590	91	20	dry	dry	ADJ
ape-34590	91	21	shares	share	NOUN
ape-34590	91	22	is	be	AUX
ape-34590	91	23	not	not	PART
ape-34590	91	24	a	a	DET
ape-34590	91	25	one	one	NUM
ape-34590	91	26	-	-	PUNCT
ape-34590	91	27	time	time	NOUN
ape-34590	91	28	completion	completion	NOUN
ape-34590	91	29	as	as	SCONJ
ape-34590	91	30	stipulated	stipulate	VERB
ape-34590	91	31	in	in	ADP
ape-34590	91	32	the	the	DET
ape-34590	91	33	opinions	opinion	NOUN
ape-34590	91	34	,	,	PUNCT
ape-34590	91	35	but	but	CCONJ
ape-34590	91	36	is	be	AUX
ape-34590	91	37	often	often	ADV
ape-34590	91	38	completed	complete	VERB
ape-34590	91	39	several	several	ADJ
ape-34590	91	40	times	time	NOUN
ape-34590	91	41	,	,	PUNCT
ape-34590	91	42	and	and	CCONJ
ape-34590	91	43	if	if	SCONJ
ape-34590	91	44	the	the	DET
ape-34590	91	45	transfer	transfer	NOUN
ape-34590	91	46	of	of	ADP
ape-34590	91	47	dry	dry	ADJ
ape-34590	91	48	shares	share	NOUN
ape-34590	91	49	is	be	AUX
ape-34590	91	50	completed	complete	VERB
ape-34590	91	51	twice	twice	ADV
ape-34590	91	52	or	or	CCONJ
ape-34590	91	53	more	more	ADJ
ape-34590	91	54	,	,	PUNCT
ape-34590	91	55	the	the	DET
ape-34590	91	56	method	method	NOUN
ape-34590	91	57	of	of	ADP
ape-34590	91	58	calculating	calculate	VERB
ape-34590	91	59	the	the	DET
ape-34590	91	60	value	value	NOUN
ape-34590	91	61	of	of	ADP
ape-34590	91	62	the	the	DET
ape-34590	91	63	shares	share	NOUN
ape-34590	91	64	shall	shall	AUX
ape-34590	91	65	be	be	AUX
ape-34590	91	66	based	base	VERB
ape-34590	91	67	on	on	ADP
ape-34590	91	68	the	the	DET
ape-34590	91	69	cumulative	cumulative	ADJ
ape-34590	91	70	method	method	NOUN
ape-34590	91	71	of	of	ADP
ape-34590	91	72	the	the	DET
ape-34590	91	73	general	general	ADJ
ape-34590	91	74	bribery	bribery	NOUN
ape-34590	91	75	offence	offence	NOUN
ape-34590	91	76	of	of	ADP
ape-34590	91	77	receiving	receive	VERB
ape-34590	91	78	property	property	NOUN
ape-34590	91	79	several	several	ADJ
ape-34590	91	80	times	time	NOUN
ape-34590	91	81	as	as	ADP
ape-34590	91	82	a	a	DET
ape-34590	91	83	rule	rule	NOUN
ape-34590	91	84	of	of	ADP
ape-34590	91	85	calculation	calculation	NOUN
ape-34590	91	86	,	,	PUNCT
ape-34590	91	87	the	the	DET
ape-34590	91	88	value	value	NOUN
ape-34590	91	89	of	of	ADP
ape-34590	91	90	the	the	DET
ape-34590	91	91	shares	share	NOUN
ape-34590	91	92	transferred	transfer	VERB
ape-34590	91	93	each	each	DET
ape-34590	91	94	time	time	NOUN
ape-34590	91	95	shall	shall	AUX
ape-34590	91	96	be	be	AUX
ape-34590	91	97	determined	determine	VERB
ape-34590	91	98	and	and	CCONJ
ape-34590	91	99	then	then	ADV
ape-34590	91	100	be	be	AUX
ape-34590	91	101	cumulated	cumulate	VERB
ape-34590	91	102	,	,	PUNCT
ape-34590	91	103	and	and	CCONJ
ape-34590	91	104	the	the	DET
ape-34590	91	105	total	total	ADJ
ape-34590	91	106	amount	amount	NOUN
ape-34590	91	107	obtained	obtain	VERB
ape-34590	91	108	shall	shall	AUX
ape-34590	91	109	be	be	AUX
ape-34590	91	110	the	the	DET
ape-34590	91	111	value	value	NOUN
ape-34590	91	112	of	of	ADP
ape-34590	91	113	the	the	DET
ape-34590	91	114	dry	dry	ADJ
ape-34590	91	115	shares	share	NOUN
ape-34590	91	116	,	,	PUNCT
ape-34590	91	117	and	and	CCONJ
ape-34590	91	118	the	the	DET
ape-34590	91	119	value	value	NOUN
ape-34590	91	120	of	of	ADP
ape-34590	91	121	the	the	DET
ape-34590	91	122	dry	dry	ADJ
ape-34590	91	123	shares	share	NOUN
ape-34590	91	124	shall	shall	AUX
ape-34590	91	125	be	be	AUX
ape-34590	91	126	calculated	calculate	VERB
ape-34590	91	127	according	accord	VERB
ape-34590	91	128	to	to	ADP
ape-34590	91	129	the	the	DET
ape-34590	91	130	cumulative	cumulative	ADJ
ape-34590	91	131	method	method	NOUN
ape-34590	91	132	.	.	PUNCT
ape-34590	92	1	value	value	NOUN
ape-34590	92	2	of	of	ADP
ape-34590	92	3	dry	dry	ADJ
ape-34590	92	4	shares	share	NOUN
ape-34590	92	5	.	.	PUNCT
ape-34590	93	1	3.2.4	3.2.4	NUM
ape-34590	93	2	actual	actual	ADJ
ape-34590	93	3	contributions	contribution	NOUN
ape-34590	93	4	should	should	AUX
ape-34590	93	5	be	be	AUX
ape-34590	93	6	excluded	exclude	VERB
ape-34590	93	7	when	when	SCONJ
ape-34590	93	8	determining	determine	VERB
ape-34590	93	9	the	the	DET
ape-34590	93	10	value	value	NOUN
ape-34590	93	11	of	of	ADP
ape-34590	93	12	dry	dry	ADJ
ape-34590	93	13	shares	share	NOUN
ape-34590	93	14	when	when	SCONJ
ape-34590	93	15	the	the	DET
ape-34590	93	16	acceptance	acceptance	NOUN
ape-34590	93	17	of	of	ADP
ape-34590	93	18	dry	dry	ADJ
ape-34590	93	19	shares	share	NOUN
ape-34590	93	20	is	be	AUX
ape-34590	93	21	mixed	mix	VERB
ape-34590	93	22	with	with	ADP
ape-34590	93	23	the	the	DET
ape-34590	93	24	actual	actual	ADJ
ape-34590	93	25	contribution	contribution	NOUN
ape-34590	93	26	,	,	PUNCT
ape-34590	93	27	the	the	DET
ape-34590	93	28	value	value	NOUN
ape-34590	93	29	of	of	ADP
ape-34590	93	30	the	the	DET
ape-34590	93	31	shares	share	NOUN
ape-34590	93	32	for	for	ADP
ape-34590	93	33	which	which	PRON
ape-34590	93	34	the	the	DET
ape-34590	93	35	bribe	bribe	NOUN
ape-34590	93	36	was	be	AUX
ape-34590	93	37	paid	pay	VERB
ape-34590	93	38	shall	shall	AUX
ape-34590	93	39	be	be	AUX
ape-34590	93	40	determined	determine	VERB
ape-34590	93	41	by	by	ADP
ape-34590	93	42	removing	remove	VERB
ape-34590	93	43	the	the	DET
ape-34590	93	44	actual	actual	ADJ
ape-34590	93	45	contribution	contribution	NOUN
ape-34590	93	46	from	from	ADP
ape-34590	93	47	the	the	DET
ape-34590	93	48	value	value	NOUN
ape-34590	93	49	of	of	ADP
ape-34590	93	50	the	the	DET
ape-34590	93	51	dry	dry	ADJ
ape-34590	93	52	shares	share	NOUN
ape-34590	93	53	,	,	PUNCT
ape-34590	93	54	and	and	CCONJ
ape-34590	93	55	the	the	DET
ape-34590	93	56	value	value	NOUN
ape-34590	93	57	of	of	ADP
ape-34590	93	58	the	the	DET
ape-34590	93	59	dry	dry	ADJ
ape-34590	93	60	shares	share	NOUN
ape-34590	93	61	shall	shall	AUX
ape-34590	93	62	be	be	AUX
ape-34590	93	63	determined	determine	VERB
ape-34590	93	64	as	as	ADP
ape-34590	93	65	the	the	DET
ape-34590	93	66	amount	amount	NOUN
ape-34590	93	67	of	of	ADP
ape-34590	93	68	the	the	DET
ape-34590	93	69	bribe	bribe	NOUN
ape-34590	93	70	for	for	ADP
ape-34590	93	71	the	the	DET
ape-34590	93	72	dry	dry	ADJ
ape-34590	93	73	shares	share	NOUN
ape-34590	93	74	,	,	PUNCT
ape-34590	93	75	and	and	CCONJ
ape-34590	93	76	the	the	DET
ape-34590	93	77	actual	actual	ADJ
ape-34590	93	78	contribution	contribution	NOUN
ape-34590	93	79	and	and	CCONJ
ape-34590	93	80	its	its	PRON
ape-34590	93	81	fruits	fruit	NOUN
ape-34590	93	82	shall	shall	AUX
ape-34590	93	83	be	be	AUX
ape-34590	93	84	determined	determine	VERB
ape-34590	93	85	by	by	ADP
ape-34590	93	86	the	the	DET
ape-34590	93	87	relevant	relevant	ADJ
ape-34590	93	88	authorities	authority	NOUN
ape-34590	93	89	as	as	ADP
ape-34590	93	90	the	the	DET
ape-34590	93	91	proceeds	proceed	NOUN
ape-34590	93	92	of	of	ADP
ape-34590	93	93	disciplinary	disciplinary	ADJ
ape-34590	93	94	infractions	infraction	NOUN
ape-34590	93	95	,	,	PUNCT
ape-34590	93	96	in	in	ADP
ape-34590	93	97	accordance	accordance	NOUN
ape-34590	93	98	with	with	ADP
ape-34590	93	99	the	the	DET
ape-34590	93	100	applicable	applicable	ADJ
ape-34590	93	101	disciplinary	disciplinary	ADJ
ape-34590	93	102	norms	norm	NOUN
ape-34590	93	103	.	.	PUNCT
ape-34590	94	1	3.2.5	3.2.5	NUM
ape-34590	94	2	determination	determination	NOUN
ape-34590	94	3	of	of	ADP
ape-34590	94	4	transaction	transaction	NOUN
ape-34590	94	5	price	price	NOUN
ape-34590	94	6	for	for	ADP
ape-34590	94	7	determining	determine	VERB
ape-34590	94	8	the	the	DET
ape-34590	94	9	value	value	NOUN
ape-34590	94	10	of	of	ADP
ape-34590	94	11	dry	dry	ADJ
ape-34590	94	12	shares	share	NOUN
ape-34590	94	13	the	the	DET
ape-34590	94	14	value	value	NOUN
ape-34590	94	15	of	of	ADP
ape-34590	94	16	the	the	DET
ape-34590	94	17	shares	share	NOUN
ape-34590	94	18	of	of	ADP
ape-34590	94	19	a	a	DET
ape-34590	94	20	joint	joint	ADJ
ape-34590	94	21	-	-	PUNCT
ape-34590	94	22	stock	stock	NOUN
ape-34590	94	23	company	company	NOUN
ape-34590	94	24	is	be	AUX
ape-34590	94	25	differentiated	differentiate	VERB
ape-34590	94	26	according	accord	VERB
ape-34590	94	27	to	to	ADP
ape-34590	94	28	whether	whether	SCONJ
ape-34590	94	29	the	the	DET
ape-34590	94	30	company	company	NOUN
ape-34590	94	31	is	be	AUX
ape-34590	94	32	listed	list	VERB
ape-34590	94	33	or	or	CCONJ
ape-34590	94	34	not	not	PART
ape-34590	94	35	;	;	PUNCT
ape-34590	94	36	where	where	SCONJ
ape-34590	94	37	the	the	DET
ape-34590	94	38	bribed	bribe	VERB
ape-34590	94	39	shares	share	NOUN
ape-34590	94	40	are	be	AUX
ape-34590	94	41	shares	share	NOUN
ape-34590	94	42	of	of	ADP
ape-34590	94	43	a	a	DET
ape-34590	94	44	listed	list	VERB
ape-34590	94	45	company	company	NOUN
ape-34590	94	46	,	,	PUNCT
ape-34590	94	47	some	some	DET
ape-34590	94	48	scholars	scholar	NOUN
ape-34590	94	49	are	be	AUX
ape-34590	94	50	of	of	ADP
ape-34590	94	51	the	the	DET
ape-34590	94	52	view	view	NOUN
ape-34590	94	53	that	that	SCONJ
ape-34590	94	54	the	the	DET
ape-34590	94	55	amount	amount	NOUN
ape-34590	94	56	of	of	ADP
ape-34590	94	57	the	the	DET
ape-34590	94	58	bribe	bribe	NOUN
ape-34590	94	59	should	should	AUX
ape-34590	94	60	be	be	AUX
ape-34590	94	61	calculated	calculate	VERB
ape-34590	94	62	on	on	ADP
ape-34590	94	63	the	the	DET
ape-34590	94	64	basis	basis	NOUN
ape-34590	94	65	of	of	ADP
ape-34590	94	66	the	the	DET
ape-34590	94	67	average	average	ADJ
ape-34590	94	68	price	price	NOUN
ape-34590	94	69	of	of	ADP
ape-34590	94	70	the	the	DET
ape-34590	94	71	corresponding	corresponding	ADJ
ape-34590	94	72	shares	share	NOUN
ape-34590	94	73	on	on	ADP
ape-34590	94	74	the	the	DET
ape-34590	94	75	date	date	NOUN
ape-34590	94	76	of	of	ADP
ape-34590	94	77	the	the	DET
ape-34590	94	78	bribe	bribe	NOUN
ape-34590	94	79	,	,	PUNCT
ape-34590	94	80	while	while	SCONJ
ape-34590	94	81	others	other	NOUN
ape-34590	94	82	are	be	AUX
ape-34590	94	83	of	of	ADP
ape-34590	94	84	the	the	DET
ape-34590	94	85	view	view	NOUN
ape-34590	94	86	that	that	SCONJ
ape-34590	94	87	the	the	DET
ape-34590	94	88	amount	amount	NOUN
ape-34590	94	89	of	of	ADP
ape-34590	94	90	the	the	DET
ape-34590	94	91	bribe	bribe	NOUN
ape-34590	94	92	should	should	AUX
ape-34590	94	93	be	be	AUX
ape-34590	94	94	determined	determine	VERB
ape-34590	94	95	on	on	ADP
ape-34590	94	96	the	the	DET
ape-34590	94	97	basis	basis	NOUN
ape-34590	94	98	of	of	ADP
ape-34590	94	99	the	the	DET
ape-34590	94	100	price	price	NOUN
ape-34590	94	101	of	of	ADP
ape-34590	94	102	the	the	DET
ape-34590	94	103	shares	share	NOUN
ape-34590	94	104	on	on	ADP
ape-34590	94	105	the	the	DET
ape-34590	94	106	stock	stock	NOUN
ape-34590	94	107	market	market	NOUN
ape-34590	94	108	on	on	ADP
ape-34590	94	109	the	the	DET
ape-34590	94	110	date	date	NOUN
ape-34590	94	111	of	of	ADP
ape-34590	94	112	the	the	DET
ape-34590	94	113	transfer	transfer	NOUN
ape-34590	94	114	of	of	ADP
ape-34590	94	115	the	the	DET
ape-34590	94	116	shares	share	NOUN
ape-34590	94	117	.	.	PUNCT
ape-34590	95	1	for	for	ADP
ape-34590	95	2	the	the	DET
ape-34590	95	3	determination	determination	NOUN
ape-34590	95	4	of	of	ADP
ape-34590	95	5	the	the	DET
ape-34590	95	6	value	value	NOUN
ape-34590	95	7	of	of	ADP
ape-34590	95	8	the	the	DET
ape-34590	95	9	shares	share	NOUN
ape-34590	95	10	of	of	ADP
ape-34590	95	11	non	non	ADJ
ape-34590	95	12	-	-	ADJ
ape-34590	95	13	listed	listed	ADJ
ape-34590	95	14	companies	company	NOUN
ape-34590	95	15	,	,	PUNCT
ape-34590	95	16	it	it	PRON
ape-34590	95	17	was	be	AUX
ape-34590	95	18	considered	consider	VERB
ape-34590	95	19	that	that	SCONJ
ape-34590	95	20	the	the	DET
ape-34590	95	21	amount	amount	NOUN
ape-34590	95	22	of	of	ADP
ape-34590	95	23	the	the	DET
ape-34590	95	24	bribe	bribe	NOUN
ape-34590	95	25	should	should	AUX
ape-34590	95	26	be	be	AUX
ape-34590	95	27	determined	determine	VERB
ape-34590	95	28	directly	directly	ADV
ape-34590	95	29	by	by	ADP
ape-34590	95	30	the	the	DET
ape-34590	95	31	proportion	proportion	NOUN
ape-34590	95	32	of	of	ADP
ape-34590	95	33	the	the	DET
ape-34590	95	34	company	company	NOUN
ape-34590	95	35	’s	’s	PART
ape-34590	95	36	assets	asset	NOUN
ape-34590	95	37	on	on	ADP
ape-34590	95	38	the	the	DET
ape-34590	95	39	date	date	NOUN
ape-34590	95	40	of	of	ADP
ape-34590	95	41	the	the	DET
ape-34590	95	42	bribe	bribe	NOUN
ape-34590	95	43	,	,	PUNCT
ape-34590	95	44	while	while	SCONJ
ape-34590	95	45	another	another	DET
ape-34590	95	46	view	view	NOUN
ape-34590	95	47	was	be	AUX
ape-34590	95	48	that	that	SCONJ
ape-34590	95	49	the	the	DET
ape-34590	95	50	amount	amount	NOUN
ape-34590	95	51	of	of	ADP
ape-34590	95	52	the	the	DET
ape-34590	95	53	bribe	bribe	NOUN
ape-34590	95	54	should	should	AUX
ape-34590	95	55	be	be	AUX
ape-34590	95	56	determined	determine	VERB
ape-34590	95	57	by	by	ADP
ape-34590	95	58	the	the	DET
ape-34590	95	59	value	value	NOUN
ape-34590	95	60	of	of	ADP
ape-34590	95	61	the	the	DET
ape-34590	95	62	shares	share	NOUN
ape-34590	95	63	on	on	ADP
ape-34590	95	64	the	the	DET
ape-34590	95	65	property	property	NOUN
ape-34590	95	66	rights	right	NOUN
ape-34590	95	67	trading	trading	NOUN
ape-34590	95	68	market	market	NOUN
ape-34590	95	69	on	on	ADP
ape-34590	95	70	the	the	DET
ape-34590	95	71	date	date	NOUN
ape-34590	95	72	of	of	ADP
ape-34590	95	73	the	the	DET
ape-34590	95	74	act	act	NOUN
ape-34590	95	75	of	of	ADP
ape-34590	95	76	transfer	transfer	NOUN
ape-34590	95	77	.	.	PUNCT
ape-34590	96	1	since	since	SCONJ
ape-34590	96	2	there	there	PRON
ape-34590	96	3	is	be	VERB
ape-34590	96	4	a	a	DET
ape-34590	96	5	trading	trading	NOUN
ape-34590	96	6	market	market	NOUN
ape-34590	96	7	for	for	ADP
ape-34590	96	8	shares	share	NOUN
ape-34590	96	9	of	of	ADP
ape-34590	96	10	listed	list	VERB
ape-34590	96	11	companies	company	NOUN
ape-34590	96	12	,	,	PUNCT
ape-34590	96	13	their	their	PRON
ape-34590	96	14	price	price	NOUN
ape-34590	96	15	is	be	AUX
ape-34590	96	16	generally	generally	ADV
ape-34590	96	17	reflected	reflect	VERB
ape-34590	96	18	by	by	ADP
ape-34590	96	19	the	the	DET
ape-34590	96	20	transaction	transaction	NOUN
ape-34590	96	21	price	price	NOUN
ape-34590	96	22	,	,	PUNCT
ape-34590	96	23	but	but	CCONJ
ape-34590	96	24	there	there	PRON
ape-34590	96	25	is	be	VERB
ape-34590	96	26	no	no	DET
ape-34590	96	27	transaction	transaction	NOUN
ape-34590	96	28	price	price	NOUN
ape-34590	96	29	between	between	ADP
ape-34590	96	30	the	the	DET
ape-34590	96	31	requisitioner	requisitioner	NOUN
ape-34590	96	32	and	and	CCONJ
ape-34590	96	33	the	the	DET
ape-34590	96	34	trustee	trustee	NOUN
ape-34590	96	35	as	as	SCONJ
ape-34590	96	36	they	they	PRON
ape-34590	96	37	only	only	ADV
ape-34590	96	38	agree	agree	VERB
ape-34590	96	39	to	to	PART
ape-34590	96	40	transfer	transfer	VERB
ape-34590	96	41	or	or	CCONJ
ape-34590	96	42	actually	actually	ADV
ape-34590	96	43	transfer	transfer	VERB
ape-34590	96	44	the	the	DET
ape-34590	96	45	shares	share	NOUN
ape-34590	96	46	,	,	PUNCT
ape-34590	96	47	so	so	SCONJ
ape-34590	96	48	it	it	PRON
ape-34590	96	49	is	be	AUX
ape-34590	96	50	more	more	ADV
ape-34590	96	51	reasonable	reasonable	ADJ
ape-34590	96	52	to	to	PART
ape-34590	96	53	calculate	calculate	VERB
ape-34590	96	54	the	the	DET
ape-34590	96	55	value	value	NOUN
ape-34590	96	56	of	of	ADP
ape-34590	96	57	shares	share	NOUN
ape-34590	96	58	of	of	ADP
ape-34590	96	59	listed	list	VERB
ape-34590	96	60	companies	company	NOUN
ape-34590	96	61	based	base	VERB
ape-34590	96	62	on	on	ADP
ape-34590	96	63	the	the	DET
ape-34590	96	64	average	average	ADJ
ape-34590	96	65	transaction	transaction	NOUN
ape-34590	96	66	price	price	NOUN
ape-34590	96	67	of	of	ADP
ape-34590	96	68	the	the	DET
ape-34590	96	69	shares	share	NOUN
ape-34590	96	70	traded	trade	VERB
ape-34590	96	71	in	in	ADP
ape-34590	96	72	the	the	DET
ape-34590	96	73	securities	security	NOUN
ape-34590	96	74	market	market	NOUN
ape-34590	96	75	on	on	ADP
ape-34590	96	76	the	the	DET
ape-34590	96	77	date	date	NOUN
ape-34590	96	78	of	of	ADP
ape-34590	96	79	the	the	DET
ape-34590	96	80	agreement	agreement	NOUN
ape-34590	96	81	to	to	PART
ape-34590	96	82	receive	receive	VERB
ape-34590	96	83	the	the	DET
ape-34590	96	84	shares	share	NOUN
ape-34590	96	85	(	(	PUNCT
ape-34590	96	86	not	not	PART
ape-34590	96	87	transferred	transfer	VERB
ape-34590	96	88	prior	prior	ADV
ape-34590	96	89	to	to	ADP
ape-34590	96	90	the	the	DET
ape-34590	96	91	case	case	NOUN
ape-34590	96	92	)	)	PUNCT
ape-34590	96	93	or	or	CCONJ
ape-34590	96	94	on	on	ADP
ape-34590	96	95	the	the	DET
ape-34590	96	96	date	date	NOUN
ape-34590	96	97	of	of	ADP
ape-34590	96	98	the	the	DET
ape-34590	96	99	transfer	transfer	NOUN
ape-34590	96	100	(	(	PUNCT
ape-34590	96	101	already	already	ADV
ape-34590	96	102	transferred	transfer	VERB
ape-34590	96	103	prior	prior	ADV
ape-34590	96	104	to	to	ADP
ape-34590	96	105	the	the	DET
ape-34590	96	106	case	case	NOUN
ape-34590	96	107	)	)	PUNCT
ape-34590	96	108	.	.	PUNCT
ape-34590	97	1	unlike	unlike	ADP
ape-34590	97	2	listed	list	VERB
ape-34590	97	3	companies	company	NOUN
ape-34590	97	4	,	,	PUNCT
ape-34590	97	5	the	the	DET
ape-34590	97	6	determination	determination	NOUN
ape-34590	97	7	of	of	ADP
ape-34590	97	8	the	the	DET
ape-34590	97	9	value	value	NOUN
ape-34590	97	10	of	of	ADP
ape-34590	97	11	shares	share	NOUN
ape-34590	97	12	of	of	ADP
ape-34590	97	13	non	non	ADJ
ape-34590	97	14	-	-	ADJ
ape-34590	97	15	listed	listed	ADJ
ape-34590	97	16	companies	company	NOUN
ape-34590	97	17	does	do	AUX
ape-34590	97	18	not	not	PART
ape-34590	97	19	have	have	VERB
ape-34590	97	20	the	the	DET
ape-34590	97	21	corresponding	correspond	VERB
ape-34590	97	22	stock	stock	NOUN
ape-34590	97	23	market	market	NOUN
ape-34590	97	24	price	price	NOUN
ape-34590	97	25	as	as	ADP
ape-34590	97	26	the	the	DET
ape-34590	97	27	basis	basis	NOUN
ape-34590	97	28	for	for	ADP
ape-34590	97	29	pricing	pricing	NOUN
ape-34590	97	30	,	,	PUNCT
ape-34590	97	31	so	so	CCONJ
ape-34590	97	32	it	it	PRON
ape-34590	97	33	is	be	AUX
ape-34590	97	34	more	more	ADV
ape-34590	97	35	difficult	difficult	ADJ
ape-34590	97	36	to	to	PART
ape-34590	97	37	determine	determine	VERB
ape-34590	97	38	the	the	DET
ape-34590	97	39	value	value	NOUN
ape-34590	97	40	of	of	ADP
ape-34590	97	41	the	the	DET
ape-34590	97	42	shares	share	NOUN
ape-34590	97	43	of	of	ADP
ape-34590	97	44	non	non	ADJ
ape-34590	97	45	-	-	ADJ
ape-34590	97	46	listed	listed	ADJ
ape-34590	97	47	companies	company	NOUN
ape-34590	97	48	.	.	PUNCT
ape-34590	98	1	at	at	ADP
ape-34590	98	2	present	present	ADJ
ape-34590	98	3	,	,	PUNCT
ape-34590	98	4	the	the	DET
ape-34590	98	5	value	value	NOUN
ape-34590	98	6	of	of	ADP
ape-34590	98	7	the	the	DET
ape-34590	98	8	shares	share	NOUN
ape-34590	98	9	of	of	ADP
ape-34590	98	10	non	non	ADJ
ape-34590	98	11	-	-	ADJ
ape-34590	98	12	listed	listed	ADJ
ape-34590	98	13	joint	joint	ADJ
ape-34590	98	14	stock	stock	NOUN
ape-34590	98	15	companies	company	NOUN
ape-34590	98	16	have	have	VERB
ape-34590	98	17	a	a	DET
ape-34590	98	18	variety	variety	NOUN
ape-34590	98	19	of	of	ADP
ape-34590	98	20	pricing	pricing	NOUN
ape-34590	98	21	methods	method	NOUN
ape-34590	98	22	,	,	PUNCT
ape-34590	98	23	such	such	ADJ
ape-34590	98	24	as	as	ADP
ape-34590	98	25	comparable	comparable	ADJ
ape-34590	98	26	pricing	pricing	NOUN
ape-34590	98	27	,	,	PUNCT
ape-34590	98	28	net	net	ADJ
ape-34590	98	29	asset	asset	NOUN
ape-34590	98	30	value	value	NOUN
ape-34590	98	31	pricing	pricing	NOUN
ape-34590	98	32	,	,	PUNCT
ape-34590	98	33	price	price	NOUN
ape-34590	98	34	-	-	PUNCT
ape-34590	98	35	earnings	earning	NOUN
ape-34590	98	36	pricing	pricing	NOUN
ape-34590	98	37	,	,	PUNCT
ape-34590	98	38	price	price	NOUN
ape-34590	98	39	-	-	PUNCT
ape-34590	98	40	sales	sale	NOUN
ape-34590	98	41	pricing	pricing	NOUN
ape-34590	98	42	,	,	PUNCT
ape-34590	98	43	etc	etc	X
ape-34590	98	44	.	.	X
ape-34590	98	45	as	as	ADV
ape-34590	98	46	long	long	ADV
ape-34590	98	47	as	as	SCONJ
ape-34590	98	48	the	the	DET
ape-34590	98	49	point	point	NOUN
ape-34590	98	50	in	in	ADP
ape-34590	98	51	time	time	NOUN
ape-34590	98	52	of	of	ADP
ape-34590	98	53	the	the	DET
ape-34590	98	54	receipt	receipt	NOUN
ape-34590	98	55	of	of	ADP
ape-34590	98	56	the	the	DET
ape-34590	98	57	shares	share	NOUN
ape-34590	98	58	has	have	AUX
ape-34590	98	59	been	be	AUX
ape-34590	98	60	determined	determine	VERB
ape-34590	98	61	,	,	PUNCT
ape-34590	98	62	the	the	DET
ape-34590	98	63	above	above	ADJ
ape-34590	98	64	pricing	pricing	NOUN
ape-34590	98	65	methods	method	NOUN
ape-34590	98	66	can	can	AUX
ape-34590	98	67	be	be	AUX
ape-34590	98	68	selected	select	VERB
ape-34590	98	69	based	base	VERB
ape-34590	98	70	on	on	ADP
ape-34590	98	71	the	the	DET
ape-34590	98	72	specific	specific	ADJ
ape-34590	98	73	circumstances	circumstance	NOUN
ape-34590	98	74	of	of	ADP
ape-34590	98	75	the	the	DET
ape-34590	98	76	case	case	NOUN
ape-34590	98	77	.	.	PUNCT
ape-34590	99	1	select	select	VERB
ape-34590	99	2	the	the	DET
ape-34590	99	3	above	above	ADJ
ape-34590	99	4	pricing	pricing	NOUN
ape-34590	99	5	methods	method	NOUN
ape-34590	99	6	.	.	PUNCT
ape-34590	100	1	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	NOUN
ape-34590	100	2	advances	advance	NOUN
ape-34590	100	3	in	in	ADP
ape-34590	100	4	politics	politic	NOUN
ape-34590	100	5	and	and	CCONJ
ape-34590	100	6	economics	economic	NOUN
ape-34590	100	7	vol	vol	NOUN
ape-34590	100	8	.	.	PROPN
ape-34590	101	1	6	6	NUM
ape-34590	101	2	,	,	PUNCT
ape-34590	101	3	no	no	INTJ
ape-34590	101	4	.	.	NOUN
ape-34590	101	5	4	4	NUM
ape-34590	101	6	,	,	PUNCT
ape-34590	101	7	2023	2023	NUM
ape-34590	101	8	30	30	NUM
ape-34590	101	9	published	publish	VERB
ape-34590	101	10	by	by	ADP
ape-34590	101	11	scholink	scholink	PROPN
ape-34590	101	12	inc	inc	PROPN
ape-34590	101	13	.	.	PROPN
ape-34590	101	14	4	4	NUM
ape-34590	101	15	.	.	PUNCT
ape-34590	101	16	determination	determination	NOUN
ape-34590	101	17	of	of	ADP
ape-34590	101	18	the	the	DET
ape-34590	101	19	amount	amount	NOUN
ape-34590	101	20	of	of	ADP
ape-34590	101	21	the	the	DET
ape-34590	101	22	bribe	bribe	NOUN
ape-34590	101	23	paid	pay	VERB
ape-34590	101	24	in	in	ADP
ape-34590	101	25	terms	term	NOUN
ape-34590	101	26	of	of	ADP
ape-34590	101	27	the	the	DET
ape-34590	101	28	type	type	NOUN
ape-34590	101	29	of	of	ADP
ape-34590	101	30	bribe	bribe	NOUN
ape-34590	101	31	paid	pay	VERB
ape-34590	101	32	in	in	ADP
ape-34590	101	33	dry	dry	ADJ
ape-34590	101	34	shares	share	NOUN
ape-34590	101	35	4.1	4.1	NUM
ape-34590	101	36	completely	completely	ADV
ape-34590	101	37	unfunded	unfunded	ADJ
ape-34590	101	38	this	this	DET
ape-34590	101	39	type	type	NOUN
ape-34590	101	40	of	of	ADP
ape-34590	101	41	behavior	behavior	NOUN
ape-34590	101	42	is	be	AUX
ape-34590	101	43	the	the	DET
ape-34590	101	44	most	most	ADV
ape-34590	101	45	typical	typical	ADJ
ape-34590	101	46	in	in	ADP
ape-34590	101	47	practice	practice	NOUN
ape-34590	101	48	,	,	PUNCT
ape-34590	101	49	most	most	ADJ
ape-34590	101	50	of	of	ADP
ape-34590	101	51	the	the	DET
ape-34590	101	52	actors	actor	NOUN
ape-34590	101	53	accept	accept	VERB
ape-34590	101	54	the	the	DET
ape-34590	101	55	company	company	NOUN
ape-34590	101	56	’s	’s	PART
ape-34590	101	57	shares	share	NOUN
ape-34590	101	58	did	do	AUX
ape-34590	101	59	not	not	PART
ape-34590	101	60	actually	actually	ADV
ape-34590	101	61	contribute	contribute	VERB
ape-34590	101	62	to	to	ADP
ape-34590	101	63	the	the	DET
ape-34590	101	64	dividends	dividend	NOUN
ape-34590	101	65	,	,	PUNCT
ape-34590	101	66	but	but	CCONJ
ape-34590	101	67	can	can	AUX
ape-34590	101	68	be	be	AUX
ape-34590	101	69	dividends	dividend	NOUN
ape-34590	101	70	on	on	ADP
ape-34590	101	71	a	a	DET
ape-34590	101	72	regular	regular	ADJ
ape-34590	101	73	basis	basis	NOUN
ape-34590	101	74	.	.	PUNCT
ape-34590	102	1	this	this	DET
ape-34590	102	2	type	type	NOUN
ape-34590	102	3	of	of	ADP
ape-34590	102	4	behavior	behavior	NOUN
ape-34590	102	5	is	be	AUX
ape-34590	102	6	relatively	relatively	ADV
ape-34590	102	7	simple	simple	ADJ
ape-34590	102	8	,	,	PUNCT
ape-34590	102	9	the	the	DET
ape-34590	102	10	theory	theory	NOUN
ape-34590	102	11	and	and	CCONJ
ape-34590	102	12	judicial	judicial	ADJ
ape-34590	102	13	practice	practice	NOUN
ape-34590	102	14	on	on	ADP
ape-34590	102	15	the	the	DET
ape-34590	102	16	completely	completely	ADV
ape-34590	102	17	unfunded	unfunded	ADJ
ape-34590	102	18	type	type	NOUN
ape-34590	102	19	of	of	ADP
ape-34590	102	20	acceptance	acceptance	NOUN
ape-34590	102	21	of	of	ADP
ape-34590	102	22	dry	dry	ADJ
ape-34590	102	23	shares	share	NOUN
ape-34590	102	24	behavior	behavior	NOUN
ape-34590	102	25	nature	nature	NOUN
ape-34590	102	26	there	there	PRON
ape-34590	102	27	is	be	VERB
ape-34590	102	28	no	no	DET
ape-34590	102	29	disagreement	disagreement	NOUN
ape-34590	102	30	,	,	PUNCT
ape-34590	102	31	and	and	CCONJ
ape-34590	102	32	the	the	DET
ape-34590	102	33	unanimous	unanimous	ADJ
ape-34590	102	34	conclusion	conclusion	NOUN
ape-34590	102	35	that	that	SCONJ
ape-34590	102	36	the	the	DET
ape-34590	102	37	dry	dry	ADJ
ape-34590	102	38	shares	share	NOUN
ape-34590	102	39	of	of	ADP
ape-34590	102	40	the	the	DET
ape-34590	102	41	crime	crime	NOUN
ape-34590	102	42	of	of	ADP
ape-34590	102	43	passive	passive	ADJ
ape-34590	102	44	bribery	bribery	NOUN
ape-34590	102	45	.	.	PUNCT
ape-34590	103	1	in	in	ADP
ape-34590	103	2	practice	practice	NOUN
ape-34590	103	3	,	,	PUNCT
ape-34590	103	4	the	the	DET
ape-34590	103	5	majority	majority	NOUN
ape-34590	103	6	of	of	ADP
ape-34590	103	7	the	the	DET
ape-34590	103	8	case	case	NOUN
ape-34590	103	9	are	be	AUX
ape-34590	103	10	in	in	ADP
ape-34590	103	11	practice	practice	NOUN
ape-34590	103	12	,	,	PUNCT
ape-34590	103	13	most	most	ADJ
ape-34590	103	14	of	of	ADP
ape-34590	103	15	the	the	DET
ape-34590	103	16	cases	case	NOUN
ape-34590	103	17	are	be	AUX
ape-34590	103	18	completely	completely	ADV
ape-34590	103	19	unfunded	unfunded	ADJ
ape-34590	103	20	as	as	ADP
ape-34590	103	21	a	a	DET
ape-34590	103	22	typical	typical	ADJ
ape-34590	103	23	type	type	NOUN
ape-34590	103	24	of	of	ADP
ape-34590	103	25	behavior	behavior	NOUN
ape-34590	103	26	,	,	PUNCT
ape-34590	103	27	but	but	CCONJ
ape-34590	103	28	there	there	PRON
ape-34590	103	29	is	be	VERB
ape-34590	103	30	also	also	ADV
ape-34590	103	31	a	a	DET
ape-34590	103	32	complete	complete	ADJ
ape-34590	103	33	lack	lack	NOUN
ape-34590	103	34	of	of	ADP
ape-34590	103	35	actual	actual	ADJ
ape-34590	103	36	funding	funding	NOUN
ape-34590	103	37	and	and	CCONJ
ape-34590	103	38	received	receive	VERB
ape-34590	103	39	dry	dry	ADJ
ape-34590	103	40	shares	share	NOUN
ape-34590	103	41	and	and	CCONJ
ape-34590	103	42	dividends	dividend	NOUN
ape-34590	103	43	and	and	CCONJ
ape-34590	103	44	the	the	DET
ape-34590	103	45	perpetrator	perpetrator	NOUN
ape-34590	103	46	is	be	AUX
ape-34590	103	47	completely	completely	ADV
ape-34590	103	48	not	not	PART
ape-34590	103	49	actually	actually	ADV
ape-34590	103	50	funded	fund	VERB
ape-34590	103	51	but	but	CCONJ
ape-34590	103	52	did	do	AUX
ape-34590	103	53	not	not	PART
ape-34590	103	54	receive	receive	VERB
ape-34590	103	55	dry	dry	ADJ
ape-34590	103	56	shares	share	NOUN
ape-34590	103	57	and	and	CCONJ
ape-34590	103	58	only	only	ADV
ape-34590	103	59	dividends	dividend	NOUN
ape-34590	103	60	two	two	NUM
ape-34590	103	61	situations	situation	NOUN
ape-34590	103	62	,	,	PUNCT
ape-34590	103	63	the	the	DET
ape-34590	103	64	former	former	ADJ
ape-34590	103	65	is	be	AUX
ape-34590	103	66	in	in	ADP
ape-34590	103	67	full	full	ADJ
ape-34590	103	68	compliance	compliance	NOUN
ape-34590	103	69	with	with	ADP
ape-34590	103	70	the	the	DET
ape-34590	103	71	typical	typical	ADJ
ape-34590	103	72	behavior	behavior	NOUN
ape-34590	103	73	of	of	ADP
ape-34590	103	74	the	the	DET
ape-34590	103	75	dry	dry	ADJ
ape-34590	103	76	shares	share	NOUN
ape-34590	103	77	bribery	bribery	NOUN
ape-34590	103	78	offense	offense	NOUN
ape-34590	103	79	,	,	PUNCT
ape-34590	103	80	found	find	VERB
ape-34590	103	81	to	to	PART
ape-34590	103	82	be	be	AUX
ape-34590	103	83	a	a	DET
ape-34590	103	84	dry	dry	ADJ
ape-34590	103	85	shares	share	NOUN
ape-34590	103	86	of	of	ADP
ape-34590	103	87	bribery	bribery	NOUN
ape-34590	103	88	,	,	PUNCT
ape-34590	103	89	no	no	ADV
ape-34590	103	90	doubt	doubt	ADV
ape-34590	103	91	,	,	PUNCT
ape-34590	103	92	the	the	DET
ape-34590	103	93	amount	amount	NOUN
ape-34590	103	94	of	of	ADP
ape-34590	103	95	the	the	DET
ape-34590	103	96	bribe	bribe	NOUN
ape-34590	103	97	that	that	PRON
ape-34590	103	98	is	be	AUX
ape-34590	103	99	the	the	DET
ape-34590	103	100	amount	amount	NOUN
ape-34590	103	101	of	of	ADP
ape-34590	103	102	dry	dry	ADJ
ape-34590	103	103	shares	share	NOUN
ape-34590	103	104	and	and	CCONJ
ape-34590	103	105	dividends	dividend	NOUN
ape-34590	103	106	the	the	DET
ape-34590	103	107	total	total	ADJ
ape-34590	103	108	amount	amount	NOUN
ape-34590	103	109	of	of	ADP
ape-34590	103	110	money	money	NOUN
ape-34590	103	111	received	receive	VERB
ape-34590	103	112	by	by	ADP
ape-34590	103	113	the	the	DET
ape-34590	103	114	perpetrator	perpetrator	NOUN
ape-34590	103	115	.	.	PUNCT
ape-34590	104	1	the	the	DET
ape-34590	104	2	second	second	ADJ
ape-34590	104	3	situation	situation	NOUN
ape-34590	104	4	in	in	ADP
ape-34590	104	5	practice	practice	NOUN
ape-34590	104	6	the	the	DET
ape-34590	104	7	main	main	ADJ
ape-34590	104	8	reason	reason	NOUN
ape-34590	104	9	is	be	AUX
ape-34590	104	10	that	that	SCONJ
ape-34590	104	11	although	although	SCONJ
ape-34590	104	12	there	there	PRON
ape-34590	104	13	is	be	VERB
ape-34590	104	14	no	no	DET
ape-34590	104	15	so	so	ADV
ape-34590	104	16	-	-	PUNCT
ape-34590	104	17	called	call	VERB
ape-34590	104	18	dry	dry	ADJ
ape-34590	104	19	shares	share	NOUN
ape-34590	104	20	,	,	PUNCT
ape-34590	104	21	if	if	SCONJ
ape-34590	104	22	the	the	DET
ape-34590	104	23	amount	amount	NOUN
ape-34590	104	24	of	of	ADP
ape-34590	104	25	dry	dry	ADJ
ape-34590	104	26	shares	share	NOUN
ape-34590	104	27	is	be	AUX
ape-34590	104	28	simply	simply	ADV
ape-34590	104	29	recognized	recognize	VERB
ape-34590	104	30	as	as	ADP
ape-34590	104	31	a	a	DET
ape-34590	104	32	crime	crime	NOUN
ape-34590	104	33	,	,	PUNCT
ape-34590	104	34	the	the	DET
ape-34590	104	35	amount	amount	NOUN
ape-34590	104	36	of	of	ADP
ape-34590	104	37	dividends	dividend	NOUN
ape-34590	104	38	is	be	AUX
ape-34590	104	39	recognized	recognize	VERB
ape-34590	104	40	as	as	ADP
ape-34590	104	41	bribe	bribe	NOUN
ape-34590	104	42	fruits	fruit	NOUN
ape-34590	104	43	,	,	PUNCT
ape-34590	104	44	the	the	DET
ape-34590	104	45	case	case	NOUN
ape-34590	104	46	can	can	AUX
ape-34590	104	47	not	not	PART
ape-34590	104	48	be	be	AUX
ape-34590	104	49	convicted	convict	VERB
ape-34590	104	50	and	and	CCONJ
ape-34590	104	51	punished	punish	VERB
ape-34590	104	52	,	,	PUNCT
ape-34590	104	53	which	which	PRON
ape-34590	104	54	is	be	AUX
ape-34590	104	55	unfair	unfair	ADJ
ape-34590	104	56	.	.	PUNCT
ape-34590	105	1	this	this	DET
ape-34590	105	2	situation	situation	NOUN
ape-34590	105	3	is	be	AUX
ape-34590	105	4	in	in	ADP
ape-34590	105	5	the	the	DET
ape-34590	105	6	form	form	NOUN
ape-34590	105	7	of	of	ADP
ape-34590	105	8	the	the	DET
ape-34590	105	9	perpetrator	perpetrator	NOUN
ape-34590	105	10	’s	’s	PART
ape-34590	105	11	power	power	NOUN
ape-34590	105	12	to	to	PART
ape-34590	105	13	acquire	acquire	VERB
ape-34590	105	14	dividends	dividend	NOUN
ape-34590	105	15	,	,	PUNCT
ape-34590	105	16	which	which	PRON
ape-34590	105	17	in	in	ADP
ape-34590	105	18	essence	essence	NOUN
ape-34590	105	19	is	be	AUX
ape-34590	105	20	still	still	ADV
ape-34590	105	21	a	a	DET
ape-34590	105	22	dry	dry	ADJ
ape-34590	105	23	-	-	PUNCT
ape-34590	105	24	share	share	NOUN
ape-34590	105	25	passive	passive	ADJ
ape-34590	105	26	bribery	bribery	NOUN
ape-34590	105	27	.	.	PUNCT
ape-34590	106	1	the	the	DET
ape-34590	106	2	perpetrator	perpetrator	NOUN
ape-34590	106	3	did	do	AUX
ape-34590	106	4	not	not	PART
ape-34590	106	5	actually	actually	ADV
ape-34590	106	6	contribute	contribute	VERB
ape-34590	106	7	,	,	PUNCT
ape-34590	106	8	although	although	SCONJ
ape-34590	106	9	the	the	DET
ape-34590	106	10	dry	dry	ADJ
ape-34590	106	11	shares	share	NOUN
ape-34590	106	12	were	be	AUX
ape-34590	106	13	not	not	PART
ape-34590	106	14	acquired	acquire	VERB
ape-34590	106	15	directly	directly	ADV
ape-34590	106	16	to	to	PART
ape-34590	106	17	obtain	obtain	VERB
ape-34590	106	18	the	the	DET
ape-34590	106	19	dividends	dividend	NOUN
ape-34590	106	20	,	,	PUNCT
ape-34590	106	21	but	but	CCONJ
ape-34590	106	22	the	the	DET
ape-34590	106	23	dividends	dividend	NOUN
ape-34590	106	24	obtained	obtain	VERB
ape-34590	106	25	should	should	AUX
ape-34590	106	26	be	be	AUX
ape-34590	106	27	recognized	recognize	VERB
ape-34590	106	28	as	as	ADP
ape-34590	106	29	the	the	DET
ape-34590	106	30	amount	amount	NOUN
ape-34590	106	31	of	of	ADP
ape-34590	106	32	the	the	DET
ape-34590	106	33	bribe	bribe	NOUN
ape-34590	106	34	.	.	PUNCT
ape-34590	107	1	4.2	4.2	NUM
ape-34590	107	2	partially	partially	ADV
ape-34590	107	3	funded	fund	VERB
ape-34590	107	4	in	in	ADP
ape-34590	107	5	the	the	DET
ape-34590	107	6	case	case	NOUN
ape-34590	107	7	where	where	SCONJ
ape-34590	107	8	the	the	DET
ape-34590	107	9	state	state	NOUN
ape-34590	107	10	employee	employee	NOUN
ape-34590	107	11	actually	actually	ADV
ape-34590	107	12	paid	pay	VERB
ape-34590	107	13	part	part	NOUN
ape-34590	107	14	of	of	ADP
ape-34590	107	15	the	the	DET
ape-34590	107	16	share	share	NOUN
ape-34590	107	17	capital	capital	NOUN
ape-34590	107	18	,	,	PUNCT
ape-34590	107	19	but	but	CCONJ
ape-34590	107	20	paid	pay	VERB
ape-34590	107	21	dividends	dividend	NOUN
ape-34590	107	22	on	on	ADP
ape-34590	107	23	the	the	DET
ape-34590	107	24	entire	entire	ADJ
ape-34590	107	25	amount	amount	NOUN
ape-34590	107	26	of	of	ADP
ape-34590	107	27	the	the	DET
ape-34590	107	28	contribution	contribution	NOUN
ape-34590	107	29	,	,	PUNCT
ape-34590	107	30	professor	professor	PROPN
ape-34590	107	31	li	li	PROPN
ape-34590	107	32	fangfang	fangfang	PROPN
ape-34590	107	33	believes	believe	VERB
ape-34590	107	34	that	that	SCONJ
ape-34590	107	35	in	in	ADP
ape-34590	107	36	this	this	DET
ape-34590	107	37	type	type	NOUN
ape-34590	107	38	of	of	ADP
ape-34590	107	39	case	case	NOUN
ape-34590	107	40	,	,	PUNCT
ape-34590	107	41	the	the	DET
ape-34590	107	42	behavior	behavior	NOUN
ape-34590	107	43	of	of	ADP
ape-34590	107	44	the	the	DET
ape-34590	107	45	state	state	NOUN
ape-34590	107	46	employee	employee	NOUN
ape-34590	107	47	can	can	AUX
ape-34590	107	48	be	be	AUX
ape-34590	107	49	considered	consider	VERB
ape-34590	107	50	as	as	ADP
ape-34590	107	51	two	two	NUM
ape-34590	107	52	parts	part	NOUN
ape-34590	107	53	,	,	PUNCT
ape-34590	107	54	one	one	NUM
ape-34590	107	55	is	be	AUX
ape-34590	107	56	the	the	DET
ape-34590	107	57	actual	actual	ADJ
ape-34590	107	58	partially	partially	ADV
ape-34590	107	59	funded	fund	VERB
ape-34590	107	60	shares	share	NOUN
ape-34590	107	61	receiving	receive	VERB
ape-34590	107	62	dividends	dividend	NOUN
ape-34590	107	63	,	,	PUNCT
ape-34590	107	64	and	and	CCONJ
ape-34590	107	65	the	the	DET
ape-34590	107	66	other	other	ADJ
ape-34590	107	67	is	be	AUX
ape-34590	107	68	the	the	DET
ape-34590	107	69	remaining	remain	VERB
ape-34590	107	70	part	part	NOUN
ape-34590	107	71	of	of	ADP
ape-34590	107	72	the	the	DET
ape-34590	107	73	un	un	ADJ
ape-34590	107	74	-	-	ADJ
ape-34590	107	75	funded	fund	VERB
ape-34590	107	76	shares	share	NOUN
ape-34590	107	77	receiving	receive	VERB
ape-34590	107	78	dividends	dividend	NOUN
ape-34590	107	79	(	(	PUNCT
ape-34590	107	80	note	note	NOUN
ape-34590	107	81	7	7	NUM
ape-34590	107	82	)	)	PUNCT
ape-34590	107	83	.	.	PUNCT
ape-34590	108	1	when	when	SCONJ
ape-34590	108	2	the	the	DET
ape-34590	108	3	perpetrator	perpetrator	NOUN
ape-34590	108	4	has	have	AUX
ape-34590	108	5	only	only	ADV
ape-34590	108	6	partially	partially	ADV
ape-34590	108	7	funded	fund	VERB
ape-34590	108	8	the	the	DET
ape-34590	108	9	share	share	NOUN
ape-34590	108	10	capital	capital	NOUN
ape-34590	108	11	,	,	PUNCT
ape-34590	108	12	the	the	DET
ape-34590	108	13	actor	actor	NOUN
ape-34590	108	14	’s	’s	PART
ape-34590	108	15	behavior	behavior	NOUN
ape-34590	108	16	can	can	AUX
ape-34590	108	17	be	be	AUX
ape-34590	108	18	“	"	PUNCT
ape-34590	108	19	separated	separate	VERB
ape-34590	108	20	”	"	PUNCT
ape-34590	108	21	from	from	ADP
ape-34590	108	22	the	the	DET
ape-34590	108	23	other	other	ADJ
ape-34590	108	24	.	.	PUNCT
ape-34590	109	1	“	"	PUNCT
ape-34590	109	2	the	the	DET
ape-34590	109	3	actual	actual	ADJ
ape-34590	109	4	part	part	NOUN
ape-34590	109	5	of	of	ADP
ape-34590	109	6	the	the	DET
ape-34590	109	7	actor	actor	NOUN
ape-34590	109	8	’s	’s	PART
ape-34590	109	9	contribution	contribution	NOUN
ape-34590	109	10	,	,	PUNCT
ape-34590	109	11	the	the	DET
ape-34590	109	12	nature	nature	NOUN
ape-34590	109	13	of	of	ADP
ape-34590	109	14	its	its	PRON
ape-34590	109	15	behavior	behavior	NOUN
ape-34590	109	16	belongs	belong	VERB
ape-34590	109	17	to	to	ADP
ape-34590	109	18	the	the	DET
ape-34590	109	19	normal	normal	ADJ
ape-34590	109	20	commercial	commercial	ADJ
ape-34590	109	21	investment	investment	NOUN
ape-34590	109	22	behavior	behavior	NOUN
ape-34590	109	23	,	,	PUNCT
ape-34590	109	24	and	and	CCONJ
ape-34590	109	25	in	in	ADP
ape-34590	109	26	fact	fact	NOUN
ape-34590	109	27	to	to	PART
ape-34590	109	28	be	be	AUX
ape-34590	109	29	regulated	regulate	VERB
ape-34590	109	30	by	by	ADP
ape-34590	109	31	the	the	DET
ape-34590	109	32	criminal	criminal	ADJ
ape-34590	109	33	law	law	NOUN
ape-34590	109	34	is	be	AUX
ape-34590	109	35	the	the	DET
ape-34590	109	36	rest	rest	NOUN
ape-34590	109	37	of	of	ADP
ape-34590	109	38	the	the	DET
ape-34590	109	39	actor	actor	NOUN
ape-34590	109	40	to	to	PART
ape-34590	109	41	obtain	obtain	VERB
ape-34590	109	42	gratuitous	gratuitous	ADJ
ape-34590	109	43	.	.	PUNCT
ape-34590	110	1	the	the	DET
ape-34590	110	2	recipient	recipient	NOUN
ape-34590	110	3	of	of	ADP
ape-34590	110	4	a	a	DET
ape-34590	110	5	part	part	NOUN
ape-34590	110	6	of	of	ADP
ape-34590	110	7	the	the	DET
ape-34590	110	8	contribution	contribution	NOUN
ape-34590	110	9	is	be	AUX
ape-34590	110	10	to	to	PART
ape-34590	110	11	circumvent	circumvent	VERB
ape-34590	110	12	the	the	DET
ape-34590	110	13	legal	legal	ADJ
ape-34590	110	14	act	act	NOUN
ape-34590	110	15	,	,	PUNCT
ape-34590	110	16	the	the	DET
ape-34590	110	17	essence	essence	NOUN
ape-34590	110	18	is	be	AUX
ape-34590	110	19	still	still	ADV
ape-34590	110	20	the	the	DET
ape-34590	110	21	power	power	NOUN
ape-34590	110	22	and	and	CCONJ
ape-34590	110	23	money	money	NOUN
ape-34590	110	24	transactions	transaction	NOUN
ape-34590	110	25	,	,	PUNCT
ape-34590	110	26	there	there	PRON
ape-34590	110	27	is	be	VERB
ape-34590	110	28	no	no	DET
ape-34590	110	29	normal	normal	ADJ
ape-34590	110	30	commercial	commercial	ADJ
ape-34590	110	31	investment	investment	NOUN
ape-34590	110	32	behavior	behavior	NOUN
ape-34590	110	33	,	,	PUNCT
ape-34590	110	34	a	a	DET
ape-34590	110	35	part	part	NOUN
ape-34590	110	36	of	of	ADP
ape-34590	110	37	the	the	DET
ape-34590	110	38	contribution	contribution	NOUN
ape-34590	110	39	is	be	AUX
ape-34590	110	40	often	often	ADV
ape-34590	110	41	to	to	PART
ape-34590	110	42	avoid	avoid	VERB
ape-34590	110	43	legal	legal	ADJ
ape-34590	110	44	acts	act	NOUN
ape-34590	110	45	,	,	PUNCT
ape-34590	110	46	there	there	PRON
ape-34590	110	47	is	be	VERB
ape-34590	110	48	no	no	DET
ape-34590	110	49	normal	normal	ADJ
ape-34590	110	50	business	business	NOUN
ape-34590	110	51	investment	investment	NOUN
ape-34590	110	52	behavior	behavior	NOUN
ape-34590	110	53	,	,	PUNCT
ape-34590	110	54	part	part	NOUN
ape-34590	110	55	of	of	ADP
ape-34590	110	56	the	the	DET
ape-34590	110	57	contribution	contribution	NOUN
ape-34590	110	58	is	be	AUX
ape-34590	110	59	often	often	ADV
ape-34590	110	60	to	to	PART
ape-34590	110	61	confuse	confuse	VERB
ape-34590	110	62	.	.	PUNCT
ape-34590	111	1	4.3	4.3	NUM
ape-34590	111	2	“	"	PUNCT
ape-34590	111	3	borrowing	borrowing	NOUN
ape-34590	111	4	”	"	PUNCT
ape-34590	111	5	for	for	ADP
ape-34590	111	6	equity	equity	NOUN
ape-34590	111	7	participation	participation	NOUN
ape-34590	111	8	(	(	PUNCT
ape-34590	111	9	false	false	ADJ
ape-34590	111	10	borrowing	borrowing	NOUN
ape-34590	111	11	without	without	ADP
ape-34590	111	12	repayment	repayment	NOUN
ape-34590	111	13	,	,	PUNCT
ape-34590	111	14	false	false	ADJ
ape-34590	111	15	borrowing	borrowing	NOUN
ape-34590	111	16	with	with	ADP
ape-34590	111	17	repayment	repayment	NOUN
ape-34590	111	18	)	)	PUNCT
ape-34590	111	19	“	"	PUNCT
ape-34590	111	20	borrowing	borrowing	NOUN
ape-34590	111	21	”	"	PUNCT
ape-34590	111	22	,	,	PUNCT
ape-34590	111	23	meaning	mean	VERB
ape-34590	111	24	that	that	SCONJ
ape-34590	111	25	the	the	DET
ape-34590	111	26	state	state	NOUN
ape-34590	111	27	official	official	NOUN
ape-34590	111	28	receives	receive	VERB
ape-34590	111	29	the	the	DET
ape-34590	111	30	dry	dry	ADJ
ape-34590	111	31	shares	share	NOUN
ape-34590	111	32	provided	provide	VERB
ape-34590	111	33	by	by	ADP
ape-34590	111	34	the	the	DET
ape-34590	111	35	requestor	requestor	NOUN
ape-34590	111	36	,	,	PUNCT
ape-34590	111	37	and	and	CCONJ
ape-34590	111	38	in	in	ADP
ape-34590	111	39	the	the	DET
ape-34590	111	40	name	name	NOUN
ape-34590	111	41	of	of	ADP
ape-34590	111	42	borrowing	borrowing	NOUN
ape-34590	111	43	from	from	ADP
ape-34590	111	44	the	the	DET
ape-34590	111	45	requestor	requestor	NOUN
ape-34590	111	46	,	,	PUNCT
ape-34590	111	47	the	the	DET
ape-34590	111	48	state	state	NOUN
ape-34590	111	49	official	official	ADJ
ape-34590	111	50	issues	issue	NOUN
ape-34590	111	51	a	a	DET
ape-34590	111	52	“	"	PUNCT
ape-34590	111	53	loan	loan	NOUN
ape-34590	111	54	note	note	NOUN
ape-34590	111	55	”	"	PUNCT
ape-34590	111	56	for	for	ADP
ape-34590	111	57	the	the	DET
ape-34590	111	58	investment	investment	NOUN
ape-34590	111	59	money	money	NOUN
ape-34590	111	60	,	,	PUNCT
ape-34590	111	61	and	and	CCONJ
ape-34590	111	62	borrows	borrow	VERB
ape-34590	111	63	money	money	NOUN
ape-34590	111	64	for	for	ADP
ape-34590	111	65	the	the	DET
ape-34590	111	66	shares	share	NOUN
ape-34590	111	67	,	,	PUNCT
ape-34590	111	68	ostensibly	ostensibly	ADV
ape-34590	111	69	to	to	PART
ape-34590	111	70	form	form	VERB
ape-34590	111	71	an	an	DET
ape-34590	111	72	ordinary	ordinary	ADJ
ape-34590	111	73	civil	civil	ADJ
ape-34590	111	74	borrowing	borrowing	NOUN
ape-34590	111	75	and	and	CCONJ
ape-34590	111	76	lending	lending	NOUN
ape-34590	111	77	relationship	relationship	NOUN
ape-34590	111	78	between	between	ADP
ape-34590	111	79	the	the	DET
ape-34590	111	80	two	two	NUM
ape-34590	111	81	parties	party	NOUN
ape-34590	111	82	.	.	PUNCT
ape-34590	112	1	in	in	ADP
ape-34590	112	2	fact	fact	NOUN
ape-34590	112	3	,	,	PUNCT
ape-34590	112	4	the	the	DET
ape-34590	112	5	national	national	ADJ
ape-34590	112	6	staff	staff	NOUN
ape-34590	112	7	did	do	AUX
ape-34590	112	8	not	not	PART
ape-34590	112	9	have	have	VERB
ape-34590	112	10	the	the	DET
ape-34590	112	11	intention	intention	NOUN
ape-34590	112	12	to	to	PART
ape-34590	112	13	return	return	VERB
ape-34590	112	14	the	the	DET
ape-34590	112	15	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	NOUN
ape-34590	112	16	advances	advance	NOUN
ape-34590	112	17	in	in	ADP
ape-34590	112	18	politics	politic	NOUN
ape-34590	112	19	and	and	CCONJ
ape-34590	112	20	economics	economic	NOUN
ape-34590	112	21	vol	vol	NOUN
ape-34590	112	22	.	.	PROPN
ape-34590	113	1	6	6	NUM
ape-34590	113	2	,	,	PUNCT
ape-34590	113	3	no	no	INTJ
ape-34590	113	4	.	.	NOUN
ape-34590	113	5	4	4	NUM
ape-34590	113	6	,	,	PUNCT
ape-34590	113	7	2023	2023	NUM
ape-34590	113	8	31	31	NUM
ape-34590	113	9	published	publish	VERB
ape-34590	113	10	by	by	ADP
ape-34590	113	11	scholink	scholink	PROPN
ape-34590	113	12	inc	inc	PROPN
ape-34590	113	13	.	.	PROPN
ape-34590	113	14	loan	loan	PROPN
ape-34590	113	15	,	,	PUNCT
ape-34590	113	16	and	and	CCONJ
ape-34590	113	17	the	the	DET
ape-34590	113	18	requestor	requestor	NOUN
ape-34590	113	19	did	do	AUX
ape-34590	113	20	not	not	PART
ape-34590	113	21	want	want	VERB
ape-34590	113	22	the	the	DET
ape-34590	113	23	national	national	ADJ
ape-34590	113	24	staff	staff	NOUN
ape-34590	113	25	to	to	PART
ape-34590	113	26	return	return	VERB
ape-34590	113	27	the	the	DET
ape-34590	113	28	intention	intention	NOUN
ape-34590	113	29	of	of	ADP
ape-34590	113	30	the	the	DET
ape-34590	113	31	situation	situation	NOUN
ape-34590	113	32	.	.	PUNCT
ape-34590	114	1	the	the	DET
ape-34590	114	2	characteristics	characteristic	NOUN
ape-34590	114	3	of	of	ADP
ape-34590	114	4	this	this	DET
ape-34590	114	5	kind	kind	NOUN
ape-34590	114	6	of	of	ADP
ape-34590	114	7	behavior	behavior	NOUN
ape-34590	114	8	are	be	AUX
ape-34590	114	9	manifested	manifest	VERB
ape-34590	114	10	in	in	ADP
ape-34590	114	11	three	three	NUM
ape-34590	114	12	points	point	NOUN
ape-34590	114	13	:	:	PUNCT
ape-34590	114	14	firstly	firstly	ADV
ape-34590	114	15	,	,	PUNCT
ape-34590	114	16	the	the	DET
ape-34590	114	17	actor	actor	NOUN
ape-34590	114	18	and	and	CCONJ
ape-34590	114	19	the	the	DET
ape-34590	114	20	requestor	requestor	NOUN
ape-34590	114	21	have	have	AUX
ape-34590	114	22	formed	form	VERB
ape-34590	114	23	a	a	DET
ape-34590	114	24	civil	civil	ADJ
ape-34590	114	25	borrowing	borrowing	NOUN
ape-34590	114	26	and	and	CCONJ
ape-34590	114	27	lending	lending	NOUN
ape-34590	114	28	relationship	relationship	NOUN
ape-34590	114	29	;	;	PUNCT
ape-34590	114	30	secondly	secondly	ADV
ape-34590	114	31	,	,	PUNCT
ape-34590	114	32	the	the	DET
ape-34590	114	33	actor	actor	NOUN
ape-34590	114	34	borrowed	borrow	VERB
ape-34590	114	35	money	money	NOUN
ape-34590	114	36	to	to	PART
ape-34590	114	37	invest	invest	VERB
ape-34590	114	38	in	in	ADP
ape-34590	114	39	the	the	DET
ape-34590	114	40	shares	share	NOUN
ape-34590	114	41	;	;	PUNCT
ape-34590	114	42	thirdly	thirdly	ADV
ape-34590	114	43	,	,	PUNCT
ape-34590	114	44	the	the	DET
ape-34590	114	45	actor	actor	NOUN
ape-34590	114	46	and	and	CCONJ
ape-34590	114	47	the	the	DET
ape-34590	114	48	requestor	requestor	NOUN
ape-34590	114	49	have	have	AUX
ape-34590	114	50	reached	reach	VERB
ape-34590	114	51	a	a	DET
ape-34590	114	52	consensus	consensus	NOUN
ape-34590	114	53	,	,	PUNCT
ape-34590	114	54	and	and	CCONJ
ape-34590	114	55	the	the	DET
ape-34590	114	56	borrower	borrower	NOUN
ape-34590	114	57	does	do	AUX
ape-34590	114	58	not	not	PART
ape-34590	114	59	have	have	VERB
ape-34590	114	60	to	to	PART
ape-34590	114	61	return	return	VERB
ape-34590	114	62	the	the	DET
ape-34590	114	63	loan	loan	NOUN
ape-34590	114	64	.	.	PUNCT
ape-34590	115	1	the	the	DET
ape-34590	115	2	borrowing	borrowing	NOUN
ape-34590	115	3	and	and	CCONJ
ape-34590	115	4	lending	lending	NOUN
ape-34590	115	5	relationship	relationship	NOUN
ape-34590	115	6	is	be	AUX
ape-34590	115	7	essentially	essentially	ADV
ape-34590	115	8	a	a	DET
ape-34590	115	9	cover	cover	NOUN
ape-34590	115	10	for	for	ADP
ape-34590	115	11	the	the	DET
ape-34590	115	12	fact	fact	NOUN
ape-34590	115	13	of	of	ADP
ape-34590	115	14	bribe	bribe	NOUN
ape-34590	115	15	-	-	PUNCT
ape-34590	115	16	taking	taking	NOUN
ape-34590	115	17	,	,	PUNCT
ape-34590	115	18	and	and	CCONJ
ape-34590	115	19	it	it	PRON
ape-34590	115	20	is	be	AUX
ape-34590	115	21	recognized	recognize	VERB
ape-34590	115	22	as	as	ADP
ape-34590	115	23	a	a	DET
ape-34590	115	24	dry	dry	ADJ
ape-34590	115	25	-	-	PUNCT
ape-34590	115	26	share	share	NOUN
ape-34590	115	27	bribe	bribe	NOUN
ape-34590	115	28	without	without	ADP
ape-34590	115	29	any	any	DET
ape-34590	115	30	doubt	doubt	NOUN
ape-34590	115	31	,	,	PUNCT
ape-34590	115	32	and	and	CCONJ
ape-34590	115	33	it	it	PRON
ape-34590	115	34	is	be	AUX
ape-34590	115	35	also	also	ADV
ape-34590	115	36	recognized	recognize	VERB
ape-34590	115	37	as	as	ADP
ape-34590	115	38	a	a	DET
ape-34590	115	39	dry	dry	ADJ
ape-34590	115	40	-	-	PUNCT
ape-34590	115	41	share	share	NOUN
ape-34590	115	42	bribe	bribe	NOUN
ape-34590	115	43	.	.	PUNCT
ape-34590	116	1	there	there	PRON
ape-34590	116	2	is	be	VERB
ape-34590	116	3	no	no	DET
ape-34590	116	4	doubt	doubt	NOUN
ape-34590	116	5	that	that	SCONJ
ape-34590	116	6	the	the	DET
ape-34590	116	7	bribe	bribe	NOUN
ape-34590	116	8	was	be	AUX
ape-34590	116	9	paid	pay	VERB
ape-34590	116	10	in	in	ADP
ape-34590	116	11	dry	dry	ADJ
ape-34590	116	12	shares	share	NOUN
ape-34590	116	13	,	,	PUNCT
ape-34590	116	14	and	and	CCONJ
ape-34590	116	15	the	the	DET
ape-34590	116	16	actual	actual	ADJ
ape-34590	116	17	amount	amount	NOUN
ape-34590	116	18	of	of	ADP
ape-34590	116	19	the	the	DET
ape-34590	116	20	loan	loan	NOUN
ape-34590	116	21	and	and	CCONJ
ape-34590	116	22	the	the	DET
ape-34590	116	23	subsequent	subsequent	ADJ
ape-34590	116	24	benefits	benefit	NOUN
ape-34590	116	25	received	receive	VERB
ape-34590	116	26	should	should	AUX
ape-34590	116	27	be	be	AUX
ape-34590	116	28	recognized	recognize	VERB
ape-34590	116	29	as	as	ADP
ape-34590	116	30	the	the	DET
ape-34590	116	31	amount	amount	NOUN
ape-34590	116	32	of	of	ADP
ape-34590	116	33	the	the	DET
ape-34590	116	34	bribe	bribe	NOUN
ape-34590	116	35	.	.	PUNCT
ape-34590	117	1	4.4	4.4	NUM
ape-34590	117	2	low	low	ADJ
ape-34590	117	3	price	price	NOUN
ape-34590	117	4	transferee	transferee	NOUN
ape-34590	117	5	type	type	NOUN
ape-34590	117	6	according	accord	VERB
ape-34590	117	7	to	to	ADP
ape-34590	117	8	article	article	NOUN
ape-34590	117	9	2	2	NUM
ape-34590	117	10	of	of	ADP
ape-34590	117	11	the	the	DET
ape-34590	117	12	opinions	opinion	NOUN
ape-34590	118	1	,	,	PUNCT
ape-34590	118	2	the	the	DET
ape-34590	118	3	core	core	NOUN
ape-34590	118	4	of	of	ADP
ape-34590	118	5	the	the	DET
ape-34590	118	6	dry	dry	ADJ
ape-34590	118	7	shares	share	NOUN
ape-34590	118	8	is	be	AUX
ape-34590	118	9	that	that	SCONJ
ape-34590	118	10	the	the	DET
ape-34590	118	11	recipient	recipient	NOUN
ape-34590	118	12	has	have	AUX
ape-34590	118	13	not	not	PART
ape-34590	118	14	actually	actually	ADV
ape-34590	118	15	made	make	VERB
ape-34590	118	16	the	the	DET
ape-34590	118	17	contribution	contribution	NOUN
ape-34590	118	18	,	,	PUNCT
ape-34590	118	19	and	and	CCONJ
ape-34590	118	20	since	since	SCONJ
ape-34590	118	21	the	the	DET
ape-34590	118	22	national	national	ADJ
ape-34590	118	23	staff	staff	NOUN
ape-34590	118	24	actually	actually	ADV
ape-34590	118	25	paid	pay	VERB
ape-34590	118	26	part	part	NOUN
ape-34590	118	27	of	of	ADP
ape-34590	118	28	the	the	DET
ape-34590	118	29	consideration	consideration	NOUN
ape-34590	118	30	for	for	ADP
ape-34590	118	31	the	the	DET
ape-34590	118	32	shares	share	NOUN
ape-34590	118	33	,	,	PUNCT
ape-34590	118	34	it	it	PRON
ape-34590	118	35	can	can	AUX
ape-34590	118	36	not	not	PART
ape-34590	118	37	be	be	AUX
ape-34590	118	38	recognized	recognize	VERB
ape-34590	118	39	as	as	ADP
ape-34590	118	40	a	a	DET
ape-34590	118	41	dry	dry	ADJ
ape-34590	118	42	shares	share	NOUN
ape-34590	118	43	.	.	PUNCT
ape-34590	119	1	if	if	SCONJ
ape-34590	119	2	the	the	DET
ape-34590	119	3	price	price	NOUN
ape-34590	119	4	paid	pay	VERB
ape-34590	119	5	for	for	ADP
ape-34590	119	6	the	the	DET
ape-34590	119	7	shares	share	NOUN
ape-34590	119	8	is	be	AUX
ape-34590	119	9	obviously	obviously	ADV
ape-34590	119	10	lower	low	ADJ
ape-34590	119	11	than	than	ADP
ape-34590	119	12	the	the	DET
ape-34590	119	13	value	value	NOUN
ape-34590	119	14	of	of	ADP
ape-34590	119	15	the	the	DET
ape-34590	119	16	shares	share	NOUN
ape-34590	119	17	,	,	PUNCT
ape-34590	119	18	it	it	PRON
ape-34590	119	19	can	can	AUX
ape-34590	119	20	be	be	AUX
ape-34590	119	21	recognized	recognize	VERB
ape-34590	119	22	as	as	ADP
ape-34590	119	23	transactional	transactional	ADJ
ape-34590	119	24	bribery	bribery	NOUN
ape-34590	119	25	(	(	PUNCT
ape-34590	119	26	note	note	VERB
ape-34590	119	27	8)	8)	NUM
ape-34590	119	28	.	.	PUNCT
ape-34590	120	1	some	some	DET
ape-34590	120	2	scholars	scholar	NOUN
ape-34590	120	3	also	also	ADV
ape-34590	120	4	believe	believe	VERB
ape-34590	120	5	that	that	SCONJ
ape-34590	120	6	,	,	PUNCT
ape-34590	120	7	according	accord	VERB
ape-34590	120	8	to	to	ADP
ape-34590	120	9	the	the	DET
ape-34590	120	10	second	second	ADJ
ape-34590	120	11	provision	provision	NOUN
ape-34590	120	12	of	of	ADP
ape-34590	120	13	the	the	DET
ape-34590	120	14	opinion	opinion	NOUN
ape-34590	120	15	,	,	PUNCT
ape-34590	120	16	the	the	DET
ape-34590	120	17	essential	essential	ADJ
ape-34590	120	18	characteristic	characteristic	NOUN
ape-34590	120	19	of	of	ADP
ape-34590	120	20	dry	dry	ADJ
ape-34590	120	21	shares	share	NOUN
ape-34590	120	22	is	be	AUX
ape-34590	120	23	shares	share	NOUN
ape-34590	120	24	acquired	acquire	VERB
ape-34590	120	25	without	without	ADP
ape-34590	120	26	actual	actual	ADJ
ape-34590	120	27	capital	capital	NOUN
ape-34590	120	28	contribution	contribution	NOUN
ape-34590	120	29	.	.	PUNCT
ape-34590	121	1	if	if	SCONJ
ape-34590	121	2	the	the	DET
ape-34590	121	3	national	national	ADJ
ape-34590	121	4	staff	staff	NOUN
ape-34590	121	5	actually	actually	ADV
ape-34590	121	6	paid	pay	VERB
ape-34590	121	7	the	the	DET
ape-34590	121	8	equity	equity	NOUN
ape-34590	121	9	consideration	consideration	NOUN
ape-34590	121	10	,	,	PUNCT
ape-34590	121	11	just	just	ADV
ape-34590	121	12	because	because	SCONJ
ape-34590	121	13	the	the	DET
ape-34590	121	14	payment	payment	NOUN
ape-34590	121	15	of	of	ADP
ape-34590	121	16	equity	equity	NOUN
ape-34590	121	17	is	be	AUX
ape-34590	121	18	obviously	obviously	ADV
ape-34590	121	19	lower	low	ADJ
ape-34590	121	20	than	than	ADP
ape-34590	121	21	the	the	DET
ape-34590	121	22	value	value	NOUN
ape-34590	121	23	of	of	ADP
ape-34590	121	24	the	the	DET
ape-34590	121	25	shares	share	NOUN
ape-34590	121	26	,	,	PUNCT
ape-34590	121	27	it	it	PRON
ape-34590	121	28	does	do	AUX
ape-34590	121	29	not	not	PART
ape-34590	121	30	belong	belong	VERB
ape-34590	121	31	to	to	ADP
ape-34590	121	32	the	the	DET
ape-34590	121	33	dry	dry	ADJ
ape-34590	121	34	shares	share	NOUN
ape-34590	121	35	of	of	ADP
ape-34590	121	36	passive	passive	ADJ
ape-34590	121	37	bribery	bribery	NOUN
ape-34590	121	38	,	,	PUNCT
ape-34590	121	39	and	and	CCONJ
ape-34590	121	40	can	can	AUX
ape-34590	121	41	be	be	AUX
ape-34590	121	42	recognized	recognize	VERB
ape-34590	121	43	as	as	ADP
ape-34590	121	44	transactional	transactional	ADJ
ape-34590	121	45	bribery	bribery	NOUN
ape-34590	121	46	,	,	PUNCT
ape-34590	121	47	and	and	CCONJ
ape-34590	121	48	the	the	DET
ape-34590	121	49	amount	amount	NOUN
ape-34590	121	50	of	of	ADP
ape-34590	121	51	the	the	DET
ape-34590	121	52	bribe	bribe	NOUN
ape-34590	121	53	should	should	AUX
ape-34590	121	54	be	be	AUX
ape-34590	121	55	calculated	calculate	VERB
ape-34590	121	56	by	by	ADP
ape-34590	121	57	the	the	DET
ape-34590	121	58	underpayment	underpayment	NOUN
ape-34590	121	59	of	of	ADP
ape-34590	121	60	the	the	DET
ape-34590	121	61	share	share	NOUN
ape-34590	121	62	capital	capital	NOUN
ape-34590	121	63	,	,	PUNCT
ape-34590	121	64	and	and	CCONJ
ape-34590	121	65	the	the	DET
ape-34590	121	66	dividends	dividend	NOUN
ape-34590	121	67	generated	generate	VERB
ape-34590	121	68	can	can	AUX
ape-34590	121	69	not	not	PART
ape-34590	121	70	be	be	AUX
ape-34590	121	71	counted	count	VERB
ape-34590	121	72	together	together	ADV
ape-34590	121	73	(	(	PUNCT
ape-34590	121	74	note	note	NOUN
ape-34590	121	75	9	9	NUM
ape-34590	121	76	)	)	PUNCT
ape-34590	121	77	.	.	PUNCT
ape-34590	122	1	the	the	DET
ape-34590	122	2	reason	reason	NOUN
ape-34590	122	3	for	for	ADP
ape-34590	122	4	recognizing	recognize	VERB
ape-34590	122	5	the	the	DET
ape-34590	122	6	dry	dry	ADJ
ape-34590	122	7	shares	share	NOUN
ape-34590	122	8	as	as	ADP
ape-34590	122	9	passive	passive	ADJ
ape-34590	122	10	bribery	bribery	NOUN
ape-34590	122	11	is	be	AUX
ape-34590	122	12	twofold	twofold	NOUN
ape-34590	122	13	,	,	PUNCT
ape-34590	122	14	one	one	NUM
ape-34590	122	15	of	of	ADP
ape-34590	122	16	which	which	PRON
ape-34590	122	17	is	be	AUX
ape-34590	122	18	that	that	SCONJ
ape-34590	122	19	the	the	DET
ape-34590	122	20	dry	dry	ADJ
ape-34590	122	21	shares	share	NOUN
ape-34590	122	22	do	do	AUX
ape-34590	122	23	not	not	PART
ape-34590	122	24	fall	fall	VERB
ape-34590	122	25	into	into	ADP
ape-34590	122	26	the	the	DET
ape-34590	122	27	category	category	NOUN
ape-34590	122	28	of	of	ADP
ape-34590	122	29	the	the	DET
ape-34590	122	30	“	"	PUNCT
ape-34590	122	31	goods	good	NOUN
ape-34590	122	32	”	"	PUNCT
ape-34590	122	33	of	of	ADP
ape-34590	122	34	transactional	transactional	ADJ
ape-34590	122	35	bribery	bribery	NOUN
ape-34590	122	36	.	.	PUNCT
ape-34590	123	1	scholars	scholar	NOUN
ape-34590	123	2	holding	hold	VERB
ape-34590	123	3	the	the	DET
ape-34590	123	4	view	view	NOUN
ape-34590	123	5	of	of	ADP
ape-34590	123	6	“	"	PUNCT
ape-34590	123	7	transactional	transactional	ADJ
ape-34590	123	8	bribery	bribery	NOUN
ape-34590	123	9	”	"	PUNCT
ape-34590	123	10	believe	believe	VERB
ape-34590	123	11	that	that	SCONJ
ape-34590	123	12	once	once	SCONJ
ape-34590	123	13	the	the	DET
ape-34590	123	14	shares	share	NOUN
ape-34590	123	15	are	be	AUX
ape-34590	123	16	contributed	contribute	VERB
ape-34590	123	17	,	,	PUNCT
ape-34590	123	18	they	they	PRON
ape-34590	123	19	should	should	AUX
ape-34590	123	20	no	no	ADV
ape-34590	123	21	longer	long	ADV
ape-34590	123	22	be	be	AUX
ape-34590	123	23	regarded	regard	VERB
ape-34590	123	24	as	as	ADP
ape-34590	123	25	dry	dry	ADJ
ape-34590	123	26	shares	share	NOUN
ape-34590	123	27	,	,	PUNCT
ape-34590	123	28	and	and	CCONJ
ape-34590	123	29	thus	thus	ADV
ape-34590	123	30	belong	belong	VERB
ape-34590	123	31	to	to	ADP
ape-34590	123	32	the	the	DET
ape-34590	123	33	“	"	PUNCT
ape-34590	123	34	goods	good	NOUN
ape-34590	123	35	”	"	PUNCT
ape-34590	123	36	of	of	ADP
ape-34590	123	37	“	"	PUNCT
ape-34590	123	38	transactional	transactional	ADJ
ape-34590	123	39	bribery	bribery	NOUN
ape-34590	123	40	”	"	PUNCT
ape-34590	123	41	.	.	PUNCT
ape-34590	124	1	“	"	PUNCT
ape-34590	124	2	however	however	ADV
ape-34590	124	3	,	,	PUNCT
ape-34590	124	4	it	it	PRON
ape-34590	124	5	can	can	AUX
ape-34590	124	6	be	be	AUX
ape-34590	124	7	seen	see	VERB
ape-34590	124	8	from	from	ADP
ape-34590	124	9	the	the	DET
ape-34590	124	10	preceding	precede	VERB
ape-34590	124	11	argument	argument	NOUN
ape-34590	124	12	that	that	SCONJ
ape-34590	124	13	shares	share	NOUN
ape-34590	124	14	are	be	AUX
ape-34590	124	15	not	not	PART
ape-34590	124	16	goods	good	NOUN
ape-34590	124	17	.	.	PUNCT
ape-34590	125	1	secondly	secondly	ADV
ape-34590	125	2	,	,	PUNCT
ape-34590	125	3	for	for	ADP
ape-34590	125	4	whether	whether	SCONJ
ape-34590	125	5	or	or	CCONJ
ape-34590	125	6	not	not	PART
ape-34590	125	7	the	the	DET
ape-34590	125	8	actual	actual	ADJ
ape-34590	125	9	contribution	contribution	NOUN
ape-34590	125	10	is	be	AUX
ape-34590	125	11	made	make	VERB
ape-34590	125	12	in	in	ADP
ape-34590	125	13	the	the	DET
ape-34590	125	14	case	case	NOUN
ape-34590	125	15	of	of	ADP
ape-34590	125	16	passive	passive	ADJ
ape-34590	125	17	bribery	bribery	NOUN
ape-34590	125	18	in	in	ADP
ape-34590	125	19	dry	dry	ADJ
ape-34590	125	20	shares	share	NOUN
ape-34590	125	21	,	,	PUNCT
ape-34590	125	22	it	it	PRON
ape-34590	125	23	should	should	AUX
ape-34590	125	24	be	be	AUX
ape-34590	125	25	in	in	ADP
ape-34590	125	26	terms	term	NOUN
ape-34590	125	27	of	of	ADP
ape-34590	125	28	all	all	DET
ape-34590	125	29	the	the	DET
ape-34590	125	30	contributions	contribution	NOUN
ape-34590	125	31	,	,	PUNCT
ape-34590	125	32	that	that	ADV
ape-34590	125	33	is	is	ADV
ape-34590	125	34	,	,	PUNCT
ape-34590	125	35	the	the	DET
ape-34590	125	36	actor	actor	NOUN
ape-34590	125	37	’s	’s	PART
ape-34590	125	38	low	low	ADV
ape-34590	125	39	-	-	PUNCT
ape-34590	125	40	priced	price	VERB
ape-34590	125	41	shares	share	NOUN
ape-34590	125	42	corresponding	correspond	VERB
ape-34590	125	43	to	to	ADP
ape-34590	125	44	the	the	DET
ape-34590	125	45	high	high	ADV
ape-34590	125	46	-	-	PUNCT
ape-34590	125	47	priced	price	VERB
ape-34590	125	48	shares	share	NOUN
ape-34590	125	49	are	be	AUX
ape-34590	125	50	in	in	ADP
ape-34590	125	51	essence	essence	NOUN
ape-34590	125	52	the	the	DET
ape-34590	125	53	actor	actor	NOUN
ape-34590	125	54	’s	’s	PART
ape-34590	125	55	contributions	contribution	NOUN
ape-34590	125	56	can	can	AUX
ape-34590	125	57	only	only	ADV
ape-34590	125	58	be	be	AUX
ape-34590	125	59	purchased	purchase	VERB
ape-34590	125	60	to	to	ADP
ape-34590	125	61	the	the	DET
ape-34590	125	62	reality	reality	NOUN
ape-34590	125	63	of	of	ADP
ape-34590	125	64	purchasing	purchase	VERB
ape-34590	125	65	only	only	ADV
ape-34590	125	66	a	a	DET
ape-34590	125	67	part	part	NOUN
ape-34590	125	68	of	of	ADP
ape-34590	125	69	the	the	DET
ape-34590	125	70	shares	share	NOUN
ape-34590	125	71	,	,	PUNCT
ape-34590	125	72	and	and	CCONJ
ape-34590	125	73	the	the	DET
ape-34590	125	74	rest	rest	NOUN
ape-34590	125	75	of	of	ADP
ape-34590	125	76	the	the	DET
ape-34590	125	77	shares	share	NOUN
ape-34590	125	78	are	be	AUX
ape-34590	125	79	the	the	DET
ape-34590	125	80	shares	share	NOUN
ape-34590	125	81	that	that	PRON
ape-34590	125	82	have	have	AUX
ape-34590	125	83	not	not	PART
ape-34590	125	84	been	be	AUX
ape-34590	125	85	contributed	contribute	VERB
ape-34590	125	86	to	to	ADP
ape-34590	125	87	the	the	DET
ape-34590	125	88	capital	capital	NOUN
ape-34590	125	89	,	,	PUNCT
ape-34590	125	90	which	which	PRON
ape-34590	125	91	are	be	AUX
ape-34590	125	92	still	still	ADV
ape-34590	125	93	in	in	ADP
ape-34590	125	94	essence	essence	NOUN
ape-34590	125	95	dry	dry	ADJ
ape-34590	125	96	shares	share	NOUN
ape-34590	125	97	.	.	PUNCT
ape-34590	126	1	for	for	ADP
ape-34590	126	2	this	this	DET
ape-34590	126	3	type	type	NOUN
ape-34590	126	4	of	of	ADP
ape-34590	126	5	conduct	conduct	NOUN
ape-34590	126	6	,	,	PUNCT
ape-34590	126	7	the	the	DET
ape-34590	126	8	difference	difference	NOUN
ape-34590	126	9	in	in	ADP
ape-34590	126	10	price	price	NOUN
ape-34590	126	11	should	should	AUX
ape-34590	126	12	be	be	AUX
ape-34590	126	13	evaluated	evaluate	VERB
ape-34590	126	14	in	in	ADP
ape-34590	126	15	criminal	criminal	ADJ
ape-34590	126	16	law	law	NOUN
ape-34590	126	17	,	,	PUNCT
ape-34590	126	18	and	and	CCONJ
ape-34590	126	19	when	when	SCONJ
ape-34590	126	20	it	it	PRON
ape-34590	126	21	constitutes	constitute	VERB
ape-34590	126	22	a	a	DET
ape-34590	126	23	larger	large	ADJ
ape-34590	126	24	amount	amount	NOUN
ape-34590	126	25	,	,	PUNCT
ape-34590	126	26	it	it	PRON
ape-34590	126	27	should	should	AUX
ape-34590	126	28	be	be	AUX
ape-34590	126	29	recognized	recognize	VERB
ape-34590	126	30	as	as	ADP
ape-34590	126	31	a	a	DET
ape-34590	126	32	dry	dry	ADJ
ape-34590	126	33	share	share	NOUN
ape-34590	126	34	of	of	ADP
ape-34590	126	35	passive	passive	ADJ
ape-34590	126	36	bribery	bribery	NOUN
ape-34590	126	37	,	,	PUNCT
ape-34590	126	38	and	and	CCONJ
ape-34590	126	39	the	the	DET
ape-34590	126	40	difference	difference	NOUN
ape-34590	126	41	in	in	ADP
ape-34590	126	42	price	price	NOUN
ape-34590	126	43	should	should	AUX
ape-34590	126	44	be	be	AUX
ape-34590	126	45	recognized	recognize	VERB
ape-34590	126	46	as	as	ADP
ape-34590	126	47	the	the	DET
ape-34590	126	48	amount	amount	NOUN
ape-34590	126	49	of	of	ADP
ape-34590	126	50	the	the	DET
ape-34590	126	51	bribe	bribe	NOUN
ape-34590	126	52	.	.	PUNCT
ape-34590	127	1	4.5	4.5	NUM
ape-34590	127	2	dividend	dividend	NOUN
ape-34590	127	3	and	and	CCONJ
ape-34590	127	4	bonus	bonus	NOUN
ape-34590	127	5	type	type	NOUN
ape-34590	127	6	in	in	ADP
ape-34590	127	7	practice	practice	NOUN
ape-34590	127	8	,	,	PUNCT
ape-34590	127	9	there	there	PRON
ape-34590	127	10	are	be	VERB
ape-34590	127	11	views	view	NOUN
ape-34590	127	12	that	that	SCONJ
ape-34590	127	13	“	"	PUNCT
ape-34590	127	14	the	the	DET
ape-34590	127	15	value	value	NOUN
ape-34590	127	16	of	of	ADP
ape-34590	127	17	the	the	DET
ape-34590	127	18	dividends	dividend	NOUN
ape-34590	127	19	exceeds	exceed	VERB
ape-34590	127	20	the	the	DET
ape-34590	127	21	value	value	NOUN
ape-34590	127	22	of	of	ADP
ape-34590	127	23	the	the	DET
ape-34590	127	24	shares	share	NOUN
ape-34590	127	25	,	,	PUNCT
ape-34590	127	26	resulting	result	VERB
ape-34590	127	27	in	in	ADP
ape-34590	127	28	an	an	DET
ape-34590	127	29	imbalance	imbalance	NOUN
ape-34590	127	30	where	where	SCONJ
ape-34590	127	31	the	the	DET
ape-34590	127	32	amount	amount	NOUN
ape-34590	127	33	of	of	ADP
ape-34590	127	34	bribe	bribe	NOUN
ape-34590	127	35	transferred	transfer	VERB
ape-34590	127	36	is	be	AUX
ape-34590	127	37	lower	low	ADJ
ape-34590	127	38	than	than	ADP
ape-34590	127	39	the	the	DET
ape-34590	127	40	amount	amount	NOUN
ape-34590	127	41	of	of	ADP
ape-34590	127	42	bribe	bribe	NOUN
ape-34590	127	43	not	not	PART
ape-34590	127	44	transferred	transfer	VERB
ape-34590	127	45	,	,	PUNCT
ape-34590	127	46	and	and	CCONJ
ape-34590	127	47	the	the	DET
ape-34590	127	48	appropriate	appropriate	ADJ
ape-34590	127	49	way	way	NOUN
ape-34590	127	50	to	to	PART
ape-34590	127	51	deal	deal	VERB
ape-34590	127	52	with	with	ADP
ape-34590	127	53	this	this	PRON
ape-34590	127	54	is	be	AUX
ape-34590	127	55	to	to	PART
ape-34590	127	56	confiscate	confiscate	VERB
ape-34590	127	57	the	the	DET
ape-34590	127	58	dividends	dividend	NOUN
ape-34590	127	59	as	as	ADP
ape-34590	127	60	the	the	DET
ape-34590	127	61	fruits	fruit	NOUN
ape-34590	127	62	of	of	ADP
ape-34590	127	63	the	the	DET
ape-34590	127	64	bribe	bribe	NOUN
ape-34590	127	65	”	"	PUNCT
ape-34590	128	1	[	[	X
ape-34590	128	2	]	]	X
ape-34590	128	3	.	.	PUNCT
ape-34590	129	1	however	however	ADV
ape-34590	129	2	,	,	PUNCT
ape-34590	129	3	there	there	PRON
ape-34590	129	4	is	be	VERB
ape-34590	129	5	a	a	DET
ape-34590	129	6	challenge	challenge	NOUN
ape-34590	129	7	to	to	ADP
ape-34590	129	8	this	this	DET
ape-34590	129	9	view	view	NOUN
ape-34590	129	10	,	,	PUNCT
ape-34590	129	11	namely	namely	ADV
ape-34590	129	12	,	,	PUNCT
ape-34590	129	13	that	that	SCONJ
ape-34590	129	14	the	the	DET
ape-34590	129	15	act	act	NOUN
ape-34590	129	16	of	of	ADP
ape-34590	129	17	receiving	receive	VERB
ape-34590	129	18	the	the	DET
ape-34590	129	19	shares	share	NOUN
ape-34590	129	20	itself	itself	PRON
ape-34590	129	21	does	do	AUX
ape-34590	129	22	not	not	PART
ape-34590	129	23	constitute	constitute	VERB
ape-34590	129	24	a	a	DET
ape-34590	129	25	crime	crime	NOUN
ape-34590	129	26	because	because	SCONJ
ape-34590	129	27	the	the	DET
ape-34590	129	28	amount	amount	NOUN
ape-34590	129	29	does	do	AUX
ape-34590	129	30	not	not	PART
ape-34590	129	31	meet	meet	VERB
ape-34590	129	32	the	the	DET
ape-34590	129	33	incrimination	incrimination	NOUN
ape-34590	129	34	standard	standard	NOUN
ape-34590	129	35	,	,	PUNCT
ape-34590	129	36	and	and	CCONJ
ape-34590	129	37	thus	thus	ADV
ape-34590	129	38	the	the	DET
ape-34590	129	39	dividends	dividend	NOUN
ape-34590	129	40	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	NOUN
ape-34590	129	41	advances	advance	VERB
ape-34590	129	42	in	in	ADP
ape-34590	129	43	politics	politic	NOUN
ape-34590	129	44	and	and	CCONJ
ape-34590	129	45	economics	economic	NOUN
ape-34590	129	46	vol	vol	NOUN
ape-34590	129	47	.	.	PROPN
ape-34590	130	1	6	6	NUM
ape-34590	130	2	,	,	PUNCT
ape-34590	130	3	no	no	INTJ
ape-34590	130	4	.	.	NOUN
ape-34590	130	5	4	4	NUM
ape-34590	130	6	,	,	PUNCT
ape-34590	130	7	2023	2023	NUM
ape-34590	130	8	32	32	NUM
ape-34590	130	9	published	publish	VERB
ape-34590	130	10	by	by	ADP
ape-34590	130	11	scholink	scholink	PROPN
ape-34590	130	12	inc	inc	PROPN
ape-34590	130	13	.	.	PROPN
ape-34590	130	14	are	be	AUX
ape-34590	130	15	treated	treat	VERB
ape-34590	130	16	as	as	ADP
ape-34590	130	17	a	a	DET
ape-34590	130	18	bribe	bribe	NOUN
ape-34590	130	19	”	"	PUNCT
ape-34590	130	20	.	.	PUNCT
ape-34590	131	1	(	(	PUNCT
ape-34590	131	2	note	note	NOUN
ape-34590	131	3	10	10	NUM
ape-34590	131	4	)	)	PUNCT
ape-34590	131	5	.	.	PUNCT
ape-34590	132	1	however	however	ADV
ape-34590	132	2	,	,	PUNCT
ape-34590	132	3	there	there	PRON
ape-34590	132	4	is	be	VERB
ape-34590	132	5	a	a	DET
ape-34590	132	6	little	little	ADJ
ape-34590	132	7	doubt	doubt	NOUN
ape-34590	132	8	in	in	ADP
ape-34590	132	9	this	this	DET
ape-34590	132	10	view	view	NOUN
ape-34590	132	11	,	,	PUNCT
ape-34590	132	12	that	that	ADV
ape-34590	132	13	is	is	ADV
ape-34590	132	14	,	,	PUNCT
ape-34590	132	15	the	the	DET
ape-34590	132	16	behavior	behavior	NOUN
ape-34590	132	17	of	of	ADP
ape-34590	132	18	the	the	DET
ape-34590	132	19	perpetrator	perpetrator	NOUN
ape-34590	132	20	himself	himself	PRON
ape-34590	132	21	accepting	accept	VERB
ape-34590	132	22	the	the	DET
ape-34590	132	23	shares	share	NOUN
ape-34590	132	24	,	,	PUNCT
ape-34590	132	25	because	because	SCONJ
ape-34590	132	26	the	the	DET
ape-34590	132	27	amount	amount	NOUN
ape-34590	132	28	does	do	AUX
ape-34590	132	29	not	not	PART
ape-34590	132	30	meet	meet	VERB
ape-34590	132	31	the	the	DET
ape-34590	132	32	incrimination	incrimination	NOUN
ape-34590	132	33	standard	standard	NOUN
ape-34590	132	34	and	and	CCONJ
ape-34590	132	35	can	can	AUX
ape-34590	132	36	not	not	PART
ape-34590	132	37	constitute	constitute	VERB
ape-34590	132	38	a	a	DET
ape-34590	132	39	crime	crime	NOUN
ape-34590	132	40	,	,	PUNCT
ape-34590	132	41	and	and	CCONJ
ape-34590	132	42	thus	thus	ADV
ape-34590	132	43	at	at	ADP
ape-34590	132	44	this	this	DET
ape-34590	132	45	time	time	NOUN
ape-34590	132	46	,	,	PUNCT
ape-34590	132	47	the	the	DET
ape-34590	132	48	dividends	dividend	NOUN
ape-34590	132	49	as	as	ADP
ape-34590	132	50	the	the	DET
ape-34590	132	51	fruits	fruit	NOUN
ape-34590	132	52	of	of	ADP
ape-34590	132	53	bribery	bribery	NOUN
ape-34590	132	54	is	be	AUX
ape-34590	132	55	inappropriate	inappropriate	ADJ
ape-34590	132	56	.	.	PUNCT
ape-34590	133	1	the	the	DET
ape-34590	133	2	perpetrator	perpetrator	NOUN
ape-34590	133	3	’s	’s	PART
ape-34590	133	4	high	high	ADJ
ape-34590	133	5	rate	rate	NOUN
ape-34590	133	6	of	of	ADP
ape-34590	133	7	return	return	NOUN
ape-34590	133	8	on	on	ADP
ape-34590	133	9	the	the	DET
ape-34590	133	10	dividends	dividend	NOUN
ape-34590	133	11	in	in	ADP
ape-34590	133	12	fact	fact	NOUN
ape-34590	133	13	is	be	AUX
ape-34590	133	14	the	the	DET
ape-34590	133	15	essence	essence	NOUN
ape-34590	133	16	of	of	ADP
ape-34590	133	17	the	the	DET
ape-34590	133	18	use	use	NOUN
ape-34590	133	19	of	of	ADP
ape-34590	133	20	the	the	DET
ape-34590	133	21	money	money	NOUN
ape-34590	133	22	to	to	PART
ape-34590	133	23	buy	buy	VERB
ape-34590	133	24	the	the	DET
ape-34590	133	25	integrity	integrity	NOUN
ape-34590	133	26	of	of	ADP
ape-34590	133	27	the	the	DET
ape-34590	133	28	state	state	NOUN
ape-34590	133	29	staff	staff	NOUN
ape-34590	133	30	to	to	PART
ape-34590	133	31	achieve	achieve	VERB
ape-34590	133	32	their	their	PRON
ape-34590	133	33	own	own	ADJ
ape-34590	133	34	undue	undue	ADJ
ape-34590	133	35	interests	interest	NOUN
ape-34590	133	36	.	.	PUNCT
ape-34590	134	1	this	this	DET
ape-34590	134	2	behavior	behavior	NOUN
ape-34590	134	3	is	be	AUX
ape-34590	134	4	a	a	DET
ape-34590	134	5	clear	clear	ADJ
ape-34590	134	6	act	act	NOUN
ape-34590	134	7	of	of	ADP
ape-34590	134	8	passive	passive	ADJ
ape-34590	134	9	bribery	bribery	NOUN
ape-34590	134	10	,	,	PUNCT
ape-34590	134	11	the	the	DET
ape-34590	134	12	actor	actor	NOUN
ape-34590	134	13	’s	’s	PART
ape-34590	134	14	surface	surface	NOUN
ape-34590	134	15	is	be	AUX
ape-34590	134	16	legal	legal	ADJ
ape-34590	134	17	shares	share	NOUN
ape-34590	134	18	,	,	PUNCT
ape-34590	134	19	the	the	DET
ape-34590	134	20	actual	actual	ADJ
ape-34590	134	21	behavior	behavior	NOUN
ape-34590	134	22	is	be	AUX
ape-34590	134	23	similar	similar	ADJ
ape-34590	134	24	to	to	ADP
ape-34590	134	25	the	the	DET
ape-34590	134	26	low	low	ADV
ape-34590	134	27	-	-	PUNCT
ape-34590	134	28	priced	price	VERB
ape-34590	134	29	transferee	transferee	NOUN
ape-34590	134	30	,	,	PUNCT
ape-34590	134	31	belongs	belong	VERB
ape-34590	134	32	to	to	ADP
ape-34590	134	33	the	the	DET
ape-34590	134	34	dry	dry	ADJ
ape-34590	134	35	shares	share	NOUN
ape-34590	134	36	of	of	ADP
ape-34590	134	37	passive	passive	ADJ
ape-34590	134	38	bribery	bribery	NOUN
ape-34590	134	39	.	.	PUNCT
ape-34590	135	1	4.6	4.6	NUM
ape-34590	135	2	shell	shell	NOUN
ape-34590	135	3	transfer	transfer	NOUN
ape-34590	135	4	type	type	NOUN
ape-34590	135	5	the	the	DET
ape-34590	135	6	“	"	PUNCT
ape-34590	135	7	shell	shell	NOUN
ape-34590	135	8	”	"	PUNCT
ape-34590	135	9	transfer	transfer	NOUN
ape-34590	135	10	type	type	NOUN
ape-34590	135	11	refers	refer	VERB
ape-34590	135	12	to	to	ADP
ape-34590	135	13	the	the	DET
ape-34590	135	14	situation	situation	NOUN
ape-34590	135	15	where	where	SCONJ
ape-34590	135	16	the	the	DET
ape-34590	135	17	shareholders	shareholder	NOUN
ape-34590	135	18	of	of	ADP
ape-34590	135	19	a	a	DET
ape-34590	135	20	company	company	NOUN
ape-34590	135	21	evade	evade	VERB
ape-34590	135	22	their	their	PRON
ape-34590	135	23	capital	capital	NOUN
ape-34590	135	24	contribution	contribution	NOUN
ape-34590	135	25	obligations	obligation	NOUN
ape-34590	135	26	by	by	ADP
ape-34590	135	27	means	mean	NOUN
ape-34590	135	28	of	of	ADP
ape-34590	135	29	misrepresentation	misrepresentation	NOUN
ape-34590	135	30	of	of	ADP
ape-34590	135	31	registered	register	VERB
ape-34590	135	32	capital	capital	NOUN
ape-34590	135	33	or	or	CCONJ
ape-34590	135	34	evasion	evasion	NOUN
ape-34590	135	35	of	of	ADP
ape-34590	135	36	capital	capital	NOUN
ape-34590	135	37	contributions	contribution	NOUN
ape-34590	135	38	after	after	ADP
ape-34590	135	39	advancing	advance	VERB
ape-34590	135	40	funds	fund	NOUN
ape-34590	135	41	in	in	ADP
ape-34590	135	42	the	the	DET
ape-34590	135	43	process	process	NOUN
ape-34590	135	44	of	of	ADP
ape-34590	135	45	establishing	establish	VERB
ape-34590	135	46	the	the	DET
ape-34590	135	47	company	company	NOUN
ape-34590	135	48	,	,	PUNCT
ape-34590	135	49	forming	form	VERB
ape-34590	135	50	a	a	DET
ape-34590	135	51	shell	shell	ADJ
ape-34590	135	52	company	company	NOUN
ape-34590	135	53	and	and	CCONJ
ape-34590	135	54	transferring	transfer	VERB
ape-34590	135	55	shares	share	NOUN
ape-34590	135	56	to	to	ADP
ape-34590	135	57	state	state	NOUN
ape-34590	135	58	officials	official	NOUN
ape-34590	135	59	through	through	ADP
ape-34590	135	60	it	it	PRON
ape-34590	135	61	.	.	PUNCT
ape-34590	136	1	under	under	ADP
ape-34590	136	2	this	this	DET
ape-34590	136	3	type	type	NOUN
ape-34590	136	4	,	,	PUNCT
ape-34590	136	5	the	the	DET
ape-34590	136	6	main	main	ADJ
ape-34590	136	7	problem	problem	NOUN
ape-34590	136	8	in	in	ADP
ape-34590	136	9	the	the	DET
ape-34590	136	10	judicial	judicial	ADJ
ape-34590	136	11	determination	determination	NOUN
ape-34590	136	12	is	be	AUX
ape-34590	136	13	that	that	SCONJ
ape-34590	136	14	the	the	DET
ape-34590	136	15	dry	dry	ADJ
ape-34590	136	16	shares	share	NOUN
ape-34590	136	17	do	do	AUX
ape-34590	136	18	not	not	PART
ape-34590	136	19	have	have	VERB
ape-34590	136	20	actual	actual	ADJ
ape-34590	136	21	capital	capital	NOUN
ape-34590	136	22	counterparts	counterpart	NOUN
ape-34590	136	23	,	,	PUNCT
ape-34590	136	24	and	and	CCONJ
ape-34590	136	25	at	at	ADP
ape-34590	136	26	this	this	DET
ape-34590	136	27	time	time	NOUN
ape-34590	136	28	,	,	PUNCT
ape-34590	136	29	there	there	PRON
ape-34590	136	30	is	be	VERB
ape-34590	136	31	no	no	DET
ape-34590	136	32	share	share	NOUN
ape-34590	136	33	value	value	NOUN
ape-34590	136	34	corresponding	correspond	VERB
ape-34590	136	35	to	to	ADP
ape-34590	136	36	the	the	DET
ape-34590	136	37	amount	amount	NOUN
ape-34590	136	38	of	of	ADP
ape-34590	136	39	bribe	bribe	NOUN
ape-34590	136	40	that	that	PRON
ape-34590	136	41	can	can	AUX
ape-34590	136	42	be	be	AUX
ape-34590	136	43	calculated	calculate	VERB
ape-34590	136	44	.	.	PUNCT
ape-34590	137	1	in	in	ADP
ape-34590	137	2	the	the	DET
ape-34590	137	3	case	case	NOUN
ape-34590	137	4	where	where	SCONJ
ape-34590	137	5	the	the	DET
ape-34590	137	6	bribe	bribe	NOUN
ape-34590	137	7	-	-	PUNCT
ape-34590	137	8	giving	give	VERB
ape-34590	137	9	company	company	NOUN
ape-34590	137	10	has	have	VERB
ape-34590	137	11	a	a	DET
ape-34590	137	12	false	false	ADJ
ape-34590	137	13	capital	capital	NOUN
ape-34590	137	14	contribution	contribution	NOUN
ape-34590	137	15	that	that	PRON
ape-34590	137	16	leads	lead	VERB
ape-34590	137	17	to	to	ADP
ape-34590	137	18	the	the	DET
ape-34590	137	19	lack	lack	NOUN
ape-34590	137	20	of	of	ADP
ape-34590	137	21	authenticity	authenticity	NOUN
ape-34590	137	22	of	of	ADP
ape-34590	137	23	the	the	DET
ape-34590	137	24	bribed	bribe	VERB
ape-34590	137	25	shares	share	NOUN
ape-34590	137	26	,	,	PUNCT
ape-34590	137	27	the	the	DET
ape-34590	137	28	procuratorial	procuratorial	ADJ
ape-34590	137	29	authorities	authority	NOUN
ape-34590	137	30	are	be	AUX
ape-34590	137	31	unable	unable	ADJ
ape-34590	137	32	to	to	PART
ape-34590	137	33	calculate	calculate	VERB
ape-34590	137	34	the	the	DET
ape-34590	137	35	amount	amount	NOUN
ape-34590	137	36	of	of	ADP
ape-34590	137	37	the	the	DET
ape-34590	137	38	bribe	bribe	NOUN
ape-34590	137	39	due	due	ADP
ape-34590	137	40	to	to	ADP
ape-34590	137	41	the	the	DET
ape-34590	137	42	absence	absence	NOUN
ape-34590	137	43	of	of	ADP
ape-34590	137	44	a	a	DET
ape-34590	137	45	share	share	NOUN
ape-34590	137	46	value	value	NOUN
ape-34590	137	47	.	.	PUNCT
ape-34590	138	1	dry	dry	ADJ
ape-34590	138	2	shares	share	NOUN
ape-34590	138	3	received	receive	VERB
ape-34590	138	4	by	by	ADP
ape-34590	138	5	the	the	DET
ape-34590	138	6	state	state	NOUN
ape-34590	138	7	officials	official	NOUN
ape-34590	138	8	in	in	ADP
ape-34590	138	9	fact	fact	NOUN
ape-34590	138	10	,	,	PUNCT
ape-34590	138	11	do	do	AUX
ape-34590	138	12	not	not	PART
ape-34590	138	13	have	have	VERB
ape-34590	138	14	a	a	DET
ape-34590	138	15	share	share	NOUN
ape-34590	138	16	carrier	carrier	NOUN
ape-34590	138	17	themselves	themselves	PRON
ape-34590	138	18	,	,	PUNCT
ape-34590	138	19	but	but	CCONJ
ape-34590	138	20	only	only	ADV
ape-34590	138	21	the	the	DET
ape-34590	138	22	dividends	dividend	NOUN
ape-34590	138	23	at	at	ADP
ape-34590	138	24	the	the	DET
ape-34590	138	25	end	end	NOUN
ape-34590	138	26	of	of	ADP
ape-34590	138	27	the	the	DET
ape-34590	138	28	year	year	NOUN
ape-34590	138	29	agreed	agree	VERB
ape-34590	138	30	by	by	ADP
ape-34590	138	31	both	both	DET
ape-34590	138	32	parties	party	NOUN
ape-34590	138	33	to	to	ADP
ape-34590	138	34	the	the	DET
ape-34590	138	35	bribe	bribe	NOUN
ape-34590	138	36	,	,	PUNCT
ape-34590	138	37	which	which	PRON
ape-34590	138	38	also	also	ADV
ape-34590	138	39	belongs	belong	VERB
ape-34590	138	40	to	to	ADP
ape-34590	138	41	the	the	DET
ape-34590	138	42	pretext	pretext	NOUN
ape-34590	138	43	for	for	ADP
ape-34590	138	44	receiving	receive	VERB
ape-34590	138	45	money	money	NOUN
ape-34590	138	46	.	.	PUNCT
ape-34590	139	1	the	the	DET
ape-34590	139	2	dry	dry	ADJ
ape-34590	139	3	shares	share	NOUN
ape-34590	139	4	accepted	accept	VERB
ape-34590	139	5	by	by	ADP
ape-34590	139	6	the	the	DET
ape-34590	139	7	state	state	NOUN
ape-34590	139	8	official	official	NOUN
ape-34590	139	9	in	in	ADP
ape-34590	139	10	fact	fact	NOUN
ape-34590	139	11	have	have	VERB
ape-34590	139	12	no	no	DET
ape-34590	139	13	shares	share	NOUN
ape-34590	139	14	in	in	ADP
ape-34590	139	15	themselves	themselves	PRON
ape-34590	139	16	,	,	PUNCT
ape-34590	139	17	but	but	CCONJ
ape-34590	139	18	are	be	AUX
ape-34590	139	19	only	only	ADV
ape-34590	139	20	the	the	DET
ape-34590	139	21	dividends	dividend	NOUN
ape-34590	139	22	at	at	ADP
ape-34590	139	23	the	the	DET
ape-34590	139	24	end	end	NOUN
ape-34590	139	25	of	of	ADP
ape-34590	139	26	the	the	DET
ape-34590	139	27	year	year	NOUN
ape-34590	139	28	agreed	agree	VERB
ape-34590	139	29	by	by	ADP
ape-34590	139	30	both	both	DET
ape-34590	139	31	parties	party	NOUN
ape-34590	139	32	to	to	ADP
ape-34590	139	33	the	the	DET
ape-34590	139	34	bribe	bribe	NOUN
ape-34590	139	35	,	,	PUNCT
ape-34590	139	36	which	which	PRON
ape-34590	139	37	also	also	ADV
ape-34590	139	38	belongs	belong	VERB
ape-34590	139	39	to	to	ADP
ape-34590	139	40	the	the	DET
ape-34590	139	41	pretext	pretext	NOUN
ape-34590	139	42	for	for	ADP
ape-34590	139	43	accepting	accept	VERB
ape-34590	139	44	money	money	NOUN
ape-34590	139	45	.	.	PUNCT
ape-34590	140	1	such	such	ADJ
ape-34590	140	2	dry	dry	ADJ
ape-34590	140	3	shares	share	NOUN
ape-34590	140	4	neither	neither	CCONJ
ape-34590	140	5	have	have	VERB
ape-34590	140	6	the	the	DET
ape-34590	140	7	surface	surface	NOUN
ape-34590	140	8	form	form	NOUN
ape-34590	140	9	of	of	ADP
ape-34590	140	10	dry	dry	ADJ
ape-34590	140	11	shares	share	NOUN
ape-34590	140	12	referred	refer	VERB
ape-34590	140	13	to	to	ADP
ape-34590	140	14	in	in	ADP
ape-34590	140	15	the	the	DET
ape-34590	140	16	opinions	opinion	NOUN
ape-34590	140	17	,	,	PUNCT
ape-34590	140	18	nor	nor	CCONJ
ape-34590	140	19	do	do	AUX
ape-34590	140	20	they	they	PRON
ape-34590	140	21	have	have	VERB
ape-34590	140	22	the	the	DET
ape-34590	140	23	essential	essential	ADJ
ape-34590	140	24	characteristics	characteristic	NOUN
ape-34590	140	25	of	of	ADP
ape-34590	140	26	dry	dry	ADJ
ape-34590	140	27	shares	share	NOUN
ape-34590	140	28	.	.	PUNCT
ape-34590	141	1	for	for	ADP
ape-34590	141	2	this	this	DET
ape-34590	141	3	kind	kind	NOUN
ape-34590	141	4	of	of	ADP
ape-34590	141	5	behavior	behavior	NOUN
ape-34590	141	6	,	,	PUNCT
ape-34590	141	7	it	it	PRON
ape-34590	141	8	should	should	AUX
ape-34590	141	9	be	be	AUX
ape-34590	141	10	recognized	recognize	VERB
ape-34590	141	11	as	as	ADP
ape-34590	141	12	the	the	DET
ape-34590	141	13	crime	crime	NOUN
ape-34590	141	14	of	of	ADP
ape-34590	141	15	accepting	accept	VERB
ape-34590	141	16	a	a	DET
ape-34590	141	17	bribe	bribe	NOUN
ape-34590	141	18	directly	directly	ADV
ape-34590	141	19	,	,	PUNCT
ape-34590	141	20	and	and	CCONJ
ape-34590	141	21	the	the	DET
ape-34590	141	22	transfer	transfer	NOUN
ape-34590	141	23	of	of	ADP
ape-34590	141	24	the	the	DET
ape-34590	141	25	dry	dry	ADJ
ape-34590	141	26	shares	share	NOUN
ape-34590	141	27	should	should	AUX
ape-34590	141	28	also	also	ADV
ape-34590	141	29	be	be	AUX
ape-34590	141	30	recognized	recognize	VERB
ape-34590	141	31	as	as	ADP
ape-34590	141	32	the	the	DET
ape-34590	141	33	dry	dry	ADJ
ape-34590	141	34	shares	share	NOUN
ape-34590	141	35	belonging	belong	VERB
ape-34590	141	36	to	to	ADP
ape-34590	141	37	the	the	DET
ape-34590	141	38	dry	dry	ADJ
ape-34590	141	39	shares	share	NOUN
ape-34590	141	40	of	of	ADP
ape-34590	141	41	the	the	DET
ape-34590	141	42	dry	dry	ADJ
ape-34590	141	43	shares	share	NOUN
ape-34590	141	44	in	in	ADP
ape-34590	141	45	the	the	DET
ape-34590	141	46	bribery	bribery	NOUN
ape-34590	141	47	.	.	PUNCT
ape-34590	142	1	for	for	ADP
ape-34590	142	2	this	this	DET
ape-34590	142	3	type	type	NOUN
ape-34590	142	4	of	of	ADP
ape-34590	142	5	passive	passive	ADJ
ape-34590	142	6	bribery	bribery	NOUN
ape-34590	142	7	,	,	PUNCT
ape-34590	142	8	the	the	DET
ape-34590	142	9	value	value	NOUN
ape-34590	142	10	of	of	ADP
ape-34590	142	11	the	the	DET
ape-34590	142	12	shares	share	NOUN
ape-34590	142	13	received	receive	VERB
ape-34590	142	14	by	by	ADP
ape-34590	142	15	the	the	DET
ape-34590	142	16	perpetrator	perpetrator	NOUN
ape-34590	142	17	shall	shall	AUX
ape-34590	142	18	be	be	AUX
ape-34590	142	19	based	base	VERB
ape-34590	142	20	on	on	ADP
ape-34590	142	21	the	the	DET
ape-34590	142	22	value	value	NOUN
ape-34590	142	23	of	of	ADP
ape-34590	142	24	the	the	DET
ape-34590	142	25	shares	share	NOUN
ape-34590	142	26	at	at	ADP
ape-34590	142	27	the	the	DET
ape-34590	142	28	time	time	NOUN
ape-34590	142	29	of	of	ADP
ape-34590	142	30	their	their	PRON
ape-34590	142	31	transfer	transfer	NOUN
ape-34590	142	32	or	or	CCONJ
ape-34590	142	33	the	the	DET
ape-34590	142	34	actual	actual	ADJ
ape-34590	142	35	value	value	NOUN
ape-34590	142	36	of	of	ADP
ape-34590	142	37	their	their	PRON
ape-34590	142	38	assets	asset	NOUN
ape-34590	142	39	in	in	ADP
ape-34590	142	40	the	the	DET
ape-34590	142	41	corresponding	correspond	VERB
ape-34590	142	42	company	company	NOUN
ape-34590	142	43	assets	asset	NOUN
ape-34590	142	44	as	as	ADP
ape-34590	142	45	the	the	DET
ape-34590	142	46	amount	amount	NOUN
ape-34590	142	47	of	of	ADP
ape-34590	142	48	the	the	DET
ape-34590	142	49	passive	passive	ADJ
ape-34590	142	50	bribery	bribery	NOUN
ape-34590	142	51	,	,	PUNCT
ape-34590	142	52	but	but	CCONJ
ape-34590	142	53	it	it	PRON
ape-34590	142	54	should	should	AUX
ape-34590	142	55	be	be	AUX
ape-34590	142	56	noted	note	VERB
ape-34590	142	57	that	that	SCONJ
ape-34590	142	58	if	if	SCONJ
ape-34590	142	59	the	the	DET
ape-34590	142	60	perpetrator	perpetrator	NOUN
ape-34590	142	61	did	do	AUX
ape-34590	142	62	not	not	PART
ape-34590	142	63	actually	actually	ADV
ape-34590	142	64	acquire	acquire	VERB
ape-34590	142	65	or	or	CCONJ
ape-34590	142	66	transfer	transfer	VERB
ape-34590	142	67	them	they	PRON
ape-34590	142	68	,	,	PUNCT
ape-34590	142	69	the	the	DET
ape-34590	142	70	company	company	NOUN
ape-34590	142	71	’s	’s	PART
ape-34590	142	72	pre	pre	ADJ
ape-34590	142	73	-	-	ADJ
ape-34590	142	74	determined	determined	ADJ
ape-34590	142	75	value	value	NOUN
ape-34590	142	76	shall	shall	AUX
ape-34590	142	77	not	not	PART
ape-34590	142	78	prevail	prevail	VERB
ape-34590	142	79	.	.	PUNCT
ape-34590	143	1	4.7	4.7	NUM
ape-34590	143	2	expanded	expand	VERB
ape-34590	143	3	dividend	dividend	NOUN
ape-34590	143	4	type	type	NOUN
ape-34590	143	5	national	national	ADJ
ape-34590	143	6	staff	staff	NOUN
ape-34590	143	7	to	to	ADP
ape-34590	143	8	capital	capital	NOUN
ape-34590	143	9	contribution	contribution	NOUN
ape-34590	143	10	,	,	PUNCT
ape-34590	143	11	in	in	ADP
ape-34590	143	12	the	the	DET
ape-34590	143	13	process	process	NOUN
ape-34590	143	14	of	of	ADP
ape-34590	143	15	the	the	DET
ape-34590	143	16	company	company	NOUN
ape-34590	143	17	’s	’s	PART
ape-34590	143	18	operations	operation	NOUN
ape-34590	143	19	,	,	PUNCT
ape-34590	143	20	but	but	CCONJ
ape-34590	143	21	the	the	DET
ape-34590	143	22	national	national	ADJ
ape-34590	143	23	staff	staff	NOUN
ape-34590	143	24	of	of	ADP
ape-34590	143	25	the	the	DET
ape-34590	143	26	part	part	NOUN
ape-34590	143	27	of	of	ADP
ape-34590	143	28	the	the	DET
ape-34590	143	29	capital	capital	NOUN
ape-34590	143	30	increase	increase	NOUN
ape-34590	143	31	did	do	AUX
ape-34590	143	32	not	not	PART
ape-34590	143	33	contribute	contribute	VERB
ape-34590	143	34	to	to	ADP
ape-34590	143	35	the	the	DET
ape-34590	143	36	enjoyment	enjoyment	NOUN
ape-34590	143	37	of	of	ADP
ape-34590	143	38	the	the	DET
ape-34590	143	39	dividends	dividend	NOUN
ape-34590	143	40	arising	arise	VERB
ape-34590	143	41	from	from	ADP
ape-34590	143	42	the	the	DET
ape-34590	143	43	capital	capital	NOUN
ape-34590	143	44	increase	increase	NOUN
ape-34590	143	45	,	,	PUNCT
ape-34590	143	46	for	for	ADP
ape-34590	143	47	this	this	DET
ape-34590	143	48	type	type	NOUN
ape-34590	143	49	,	,	PUNCT
ape-34590	143	50	should	should	AUX
ape-34590	143	51	be	be	AUX
ape-34590	143	52	viewed	view	VERB
ape-34590	143	53	in	in	ADP
ape-34590	143	54	different	different	ADJ
ape-34590	143	55	situations	situation	NOUN
ape-34590	143	56	,	,	PUNCT
ape-34590	143	57	that	that	ADV
ape-34590	143	58	is	is	ADV
ape-34590	143	59	,	,	PUNCT
ape-34590	143	60	if	if	SCONJ
ape-34590	143	61	the	the	DET
ape-34590	143	62	capital	capital	NOUN
ape-34590	143	63	increase	increase	NOUN
ape-34590	143	64	belongs	belong	VERB
ape-34590	143	65	to	to	ADP
ape-34590	143	66	the	the	DET
ape-34590	143	67	company	company	NOUN
ape-34590	143	68	’s	’s	PART
ape-34590	143	69	capital	capital	PROPN
ape-34590	143	70	reserve	reserve	PROPN
ape-34590	143	71	,	,	PUNCT
ape-34590	143	72	essentially	essentially	ADV
ape-34590	143	73	is	be	AUX
ape-34590	143	74	the	the	DET
ape-34590	143	75	company	company	NOUN
ape-34590	143	76	in	in	ADP
ape-34590	143	77	the	the	DET
ape-34590	143	78	expansion	expansion	NOUN
ape-34590	143	79	of	of	ADP
ape-34590	143	80	the	the	DET
ape-34590	143	81	company	company	NOUN
ape-34590	143	82	before	before	ADP
ape-34590	143	83	the	the	DET
ape-34590	143	84	shareholders	shareholder	NOUN
ape-34590	143	85	of	of	ADP
ape-34590	143	86	the	the	DET
ape-34590	143	87	distribution	distribution	NOUN
ape-34590	143	88	of	of	ADP
ape-34590	143	89	profits	profit	NOUN
ape-34590	143	90	of	of	ADP
ape-34590	143	91	the	the	DET
ape-34590	143	92	company	company	NOUN
ape-34590	143	93	’s	’s	PART
ape-34590	143	94	accumulation	accumulation	NOUN
ape-34590	143	95	of	of	ADP
ape-34590	143	96	profits	profit	NOUN
ape-34590	143	97	,	,	PUNCT
ape-34590	143	98	belong	belong	VERB
ape-34590	143	99	to	to	ADP
ape-34590	143	100	the	the	DET
ape-34590	143	101	lawful	lawful	ADJ
ape-34590	143	102	profits	profit	NOUN
ape-34590	143	103	,	,	PUNCT
ape-34590	143	104	and	and	CCONJ
ape-34590	143	105	does	do	AUX
ape-34590	143	106	not	not	PART
ape-34590	143	107	constitute	constitute	VERB
ape-34590	143	108	a	a	DET
ape-34590	143	109	crime	crime	NOUN
ape-34590	143	110	.	.	PUNCT
ape-34590	144	1	if	if	SCONJ
ape-34590	144	2	the	the	DET
ape-34590	144	3	company	company	NOUN
ape-34590	144	4	’s	’s	PART
ape-34590	144	5	capital	capital	NOUN
ape-34590	144	6	increase	increase	NOUN
ape-34590	144	7	is	be	AUX
ape-34590	144	8	if	if	SCONJ
ape-34590	144	9	the	the	DET
ape-34590	144	10	capital	capital	NOUN
ape-34590	144	11	increase	increase	NOUN
ape-34590	144	12	of	of	ADP
ape-34590	144	13	the	the	DET
ape-34590	144	14	company	company	NOUN
ape-34590	144	15	is	be	AUX
ape-34590	144	16	formed	form	VERB
ape-34590	144	17	by	by	ADP
ape-34590	144	18	the	the	DET
ape-34590	144	19	operation	operation	NOUN
ape-34590	144	20	of	of	ADP
ape-34590	144	21	the	the	DET
ape-34590	144	22	company	company	NOUN
ape-34590	144	23	,	,	PUNCT
ape-34590	144	24	the	the	DET
ape-34590	144	25	company	company	NOUN
ape-34590	144	26	’s	’s	PART
ape-34590	144	27	shareholders	shareholder	NOUN
ape-34590	144	28	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	NOUN
ape-34590	144	29	advances	advance	NOUN
ape-34590	144	30	in	in	ADP
ape-34590	144	31	politics	politic	NOUN
ape-34590	144	32	and	and	CCONJ
ape-34590	144	33	economics	economic	NOUN
ape-34590	144	34	vol	vol	NOUN
ape-34590	144	35	.	.	PROPN
ape-34590	145	1	6	6	NUM
ape-34590	145	2	,	,	PUNCT
ape-34590	145	3	no	no	INTJ
ape-34590	145	4	.	.	NOUN
ape-34590	145	5	4	4	NUM
ape-34590	145	6	,	,	PUNCT
ape-34590	145	7	2023	2023	NUM
ape-34590	145	8	33	33	NUM
ape-34590	145	9	published	publish	VERB
ape-34590	145	10	by	by	ADP
ape-34590	145	11	scholink	scholink	PROPN
ape-34590	145	12	inc	inc	PROPN
ape-34590	145	13	.	.	PROPN
ape-34590	145	14	re	re	PROPN
ape-34590	145	15	-	-	ADJ
ape-34590	145	16	funding	funding	ADJ
ape-34590	145	17	behavior	behavior	NOUN
ape-34590	145	18	,	,	PUNCT
ape-34590	145	19	and	and	CCONJ
ape-34590	145	20	the	the	DET
ape-34590	145	21	perpetrator	perpetrator	NOUN
ape-34590	145	22	did	do	AUX
ape-34590	145	23	not	not	PART
ape-34590	145	24	contribute	contribute	VERB
ape-34590	145	25	to	to	ADP
ape-34590	145	26	the	the	DET
ape-34590	145	27	part	part	NOUN
ape-34590	145	28	of	of	ADP
ape-34590	145	29	the	the	DET
ape-34590	145	30	dividends	dividend	NOUN
ape-34590	145	31	,	,	PUNCT
ape-34590	145	32	but	but	CCONJ
ape-34590	145	33	enjoy	enjoy	VERB
ape-34590	145	34	the	the	DET
ape-34590	145	35	dividends	dividend	NOUN
ape-34590	145	36	,	,	PUNCT
ape-34590	145	37	then	then	ADV
ape-34590	145	38	it	it	PRON
ape-34590	145	39	should	should	AUX
ape-34590	145	40	be	be	AUX
ape-34590	145	41	recognized	recognize	VERB
ape-34590	145	42	that	that	SCONJ
ape-34590	145	43	the	the	DET
ape-34590	145	44	part	part	NOUN
ape-34590	145	45	of	of	ADP
ape-34590	145	46	the	the	DET
ape-34590	145	47	bribe	bribe	NOUN
ape-34590	145	48	,	,	PUNCT
ape-34590	145	49	such	such	ADJ
ape-34590	145	50	as	as	ADP
ape-34590	145	51	the	the	DET
ape-34590	145	52	case	case	NOUN
ape-34590	145	53	of	of	ADP
ape-34590	145	54	the	the	DET
ape-34590	145	55	national	national	ADJ
ape-34590	145	56	staff	staff	NOUN
ape-34590	145	57	a	a	X
ape-34590	145	58	,	,	PUNCT
ape-34590	145	59	in	in	ADP
ape-34590	145	60	the	the	DET
ape-34590	145	61	absence	absence	NOUN
ape-34590	145	62	of	of	ADP
ape-34590	145	63	the	the	DET
ape-34590	145	64	actual	actual	ADJ
ape-34590	145	65	proportional	proportional	ADJ
ape-34590	145	66	increase	increase	NOUN
ape-34590	145	67	in	in	ADP
ape-34590	145	68	the	the	DET
ape-34590	145	69	capital	capital	NOUN
ape-34590	145	70	and	and	CCONJ
ape-34590	145	71	get	get	VERB
ape-34590	145	72	the	the	DET
ape-34590	145	73	dividends	dividend	NOUN
ape-34590	145	74	brought	bring	VERB
ape-34590	145	75	by	by	ADP
ape-34590	145	76	the	the	DET
ape-34590	145	77	part	part	NOUN
ape-34590	145	78	of	of	ADP
ape-34590	145	79	the	the	DET
ape-34590	145	80	increase	increase	NOUN
ape-34590	145	81	in	in	ADP
ape-34590	145	82	the	the	DET
ape-34590	145	83	capital	capital	NOUN
ape-34590	145	84	,	,	PUNCT
ape-34590	145	85	shall	shall	AUX
ape-34590	145	86	be	be	AUX
ape-34590	145	87	regarded	regard	VERB
ape-34590	145	88	as	as	ADP
ape-34590	145	89	a	a	DET
ape-34590	145	90	passive	passive	ADJ
ape-34590	145	91	bribe	bribe	NOUN
ape-34590	145	92	,	,	PUNCT
ape-34590	145	93	and	and	CCONJ
ape-34590	145	94	the	the	DET
ape-34590	145	95	increase	increase	NOUN
ape-34590	145	96	in	in	ADP
ape-34590	145	97	the	the	DET
ape-34590	145	98	value	value	NOUN
ape-34590	145	99	of	of	ADP
ape-34590	145	100	the	the	DET
ape-34590	145	101	shares	share	NOUN
ape-34590	145	102	that	that	PRON
ape-34590	145	103	have	have	AUX
ape-34590	145	104	not	not	PART
ape-34590	145	105	been	be	AUX
ape-34590	145	106	actually	actually	ADV
ape-34590	145	107	contributed	contribute	VERB
ape-34590	145	108	to	to	ADP
ape-34590	145	109	the	the	DET
ape-34590	145	110	amount	amount	NOUN
ape-34590	145	111	of	of	ADP
ape-34590	145	112	the	the	DET
ape-34590	145	113	bribe	bribe	NOUN
ape-34590	145	114	.	.	PUNCT
ape-34590	146	1	5	5	X
ape-34590	146	2	.	.	X
ape-34590	146	3	conclusions	conclusion	NOUN
ape-34590	146	4	the	the	DET
ape-34590	146	5	criminal	criminal	ADJ
ape-34590	146	6	law	law	NOUN
ape-34590	146	7	meaning	meaning	NOUN
ape-34590	146	8	of	of	ADP
ape-34590	146	9	“	"	PUNCT
ape-34590	146	10	dry	dry	ADJ
ape-34590	146	11	shares	share	NOUN
ape-34590	146	12	”	"	PUNCT
ape-34590	146	13	is	be	AUX
ape-34590	146	14	different	different	ADJ
ape-34590	146	15	from	from	ADP
ape-34590	146	16	the	the	DET
ape-34590	146	17	civil	civil	ADJ
ape-34590	146	18	law	law	NOUN
ape-34590	146	19	meaning	meaning	NOUN
ape-34590	146	20	of	of	ADP
ape-34590	146	21	dry	dry	ADJ
ape-34590	146	22	shares	share	NOUN
ape-34590	146	23	,	,	PUNCT
ape-34590	146	24	the	the	DET
ape-34590	146	25	criminal	criminal	ADJ
ape-34590	146	26	law	law	NOUN
ape-34590	146	27	meaning	meaning	NOUN
ape-34590	146	28	of	of	ADP
ape-34590	146	29	dry	dry	ADJ
ape-34590	146	30	shares	share	NOUN
ape-34590	146	31	refers	refer	VERB
ape-34590	146	32	to	to	ADP
ape-34590	146	33	the	the	DET
ape-34590	146	34	state	state	NOUN
ape-34590	146	35	employees	employee	NOUN
ape-34590	146	36	relying	rely	VERB
ape-34590	146	37	on	on	ADP
ape-34590	146	38	the	the	DET
ape-34590	146	39	convenience	convenience	NOUN
ape-34590	146	40	of	of	ADP
ape-34590	146	41	their	their	PRON
ape-34590	146	42	positions	position	NOUN
ape-34590	146	43	for	for	ADP
ape-34590	146	44	the	the	DET
ape-34590	146	45	benefit	benefit	NOUN
ape-34590	146	46	of	of	ADP
ape-34590	146	47	others	other	NOUN
ape-34590	146	48	,	,	PUNCT
ape-34590	146	49	do	do	AUX
ape-34590	146	50	not	not	PART
ape-34590	146	51	contribute	contribute	VERB
ape-34590	146	52	to	to	ADP
ape-34590	146	53	the	the	DET
ape-34590	146	54	capital	capital	NOUN
ape-34590	146	55	,	,	PUNCT
ape-34590	146	56	but	but	CCONJ
ape-34590	146	57	can	can	AUX
ape-34590	146	58	enjoy	enjoy	VERB
ape-34590	146	59	the	the	DET
ape-34590	146	60	shares	share	NOUN
ape-34590	146	61	sent	send	VERB
ape-34590	146	62	by	by	ADP
ape-34590	146	63	the	the	DET
ape-34590	146	64	bribe	bribe	NOUN
ape-34590	146	65	giver	giver	NOUN
ape-34590	146	66	and	and	CCONJ
ape-34590	146	67	the	the	DET
ape-34590	146	68	dividends	dividend	NOUN
ape-34590	146	69	brought	bring	VERB
ape-34590	146	70	about	about	ADP
ape-34590	146	71	by	by	ADP
ape-34590	146	72	the	the	DET
ape-34590	146	73	shares	share	NOUN
ape-34590	146	74	,	,	PUNCT
ape-34590	146	75	the	the	DET
ape-34590	146	76	act	act	NOUN
ape-34590	146	77	of	of	ADP
ape-34590	146	78	acceptance	acceptance	NOUN
ape-34590	146	79	of	of	ADP
ape-34590	146	80	dry	dry	ADJ
ape-34590	146	81	shares	share	NOUN
ape-34590	146	82	is	be	AUX
ape-34590	146	83	essentially	essentially	ADV
ape-34590	146	84	a	a	DET
ape-34590	146	85	transaction	transaction	NOUN
ape-34590	146	86	of	of	ADP
ape-34590	146	87	power	power	NOUN
ape-34590	146	88	and	and	CCONJ
ape-34590	146	89	money	money	NOUN
ape-34590	146	90	.	.	PUNCT
ape-34590	147	1	sort	sort	VERB
ape-34590	147	2	out	out	ADP
ape-34590	147	3	the	the	DET
ape-34590	147	4	facts	fact	NOUN
ape-34590	147	5	of	of	ADP
ape-34590	147	6	the	the	DET
ape-34590	147	7	case	case	NOUN
ape-34590	147	8	,	,	PUNCT
ape-34590	147	9	accurately	accurately	ADV
ape-34590	147	10	summarize	summarize	VERB
ape-34590	147	11	the	the	DET
ape-34590	147	12	focus	focus	NOUN
ape-34590	147	13	of	of	ADP
ape-34590	147	14	the	the	DET
ape-34590	147	15	dispute	dispute	NOUN
ape-34590	147	16	,	,	PUNCT
ape-34590	147	17	and	and	CCONJ
ape-34590	147	18	then	then	ADV
ape-34590	147	19	analyze	analyze	VERB
ape-34590	147	20	the	the	DET
ape-34590	147	21	facts	fact	NOUN
ape-34590	147	22	and	and	CCONJ
ape-34590	147	23	law	law	NOUN
ape-34590	147	24	.	.	PUNCT
ape-34590	148	1	at	at	ADP
ape-34590	148	2	the	the	DET
ape-34590	148	3	same	same	ADJ
ape-34590	148	4	time	time	NOUN
ape-34590	148	5	,	,	PUNCT
ape-34590	148	6	the	the	DET
ape-34590	148	7	sentencing	sentencing	NOUN
ape-34590	148	8	and	and	CCONJ
ape-34590	148	9	conviction	conviction	NOUN
ape-34590	148	10	are	be	AUX
ape-34590	148	11	equally	equally	ADV
ape-34590	148	12	important	important	ADJ
ape-34590	148	13	,	,	PUNCT
ape-34590	148	14	unified	unified	ADJ
ape-34590	148	15	standards	standard	NOUN
ape-34590	148	16	for	for	ADP
ape-34590	148	17	the	the	DET
ape-34590	148	18	application	application	NOUN
ape-34590	148	19	of	of	ADP
ape-34590	148	20	law	law	NOUN
ape-34590	148	21	,	,	PUNCT
ape-34590	148	22	in	in	ADP
ape-34590	148	23	order	order	NOUN
ape-34590	148	24	to	to	PART
ape-34590	148	25	accurately	accurately	ADV
ape-34590	148	26	punish	punish	VERB
ape-34590	148	27	criminal	criminal	ADJ
ape-34590	148	28	offenses	offense	NOUN
ape-34590	148	29	,	,	PUNCT
ape-34590	148	30	and	and	CCONJ
ape-34590	148	31	better	well	ADV
ape-34590	148	32	maintain	maintain	VERB
ape-34590	148	33	social	social	ADJ
ape-34590	148	34	harmony	harmony	NOUN
ape-34590	148	35	and	and	CCONJ
ape-34590	148	36	stability	stability	NOUN
ape-34590	148	37	.	.	PUNCT
ape-34590	149	1	“	"	PUNCT
ape-34590	149	2	the	the	DET
ape-34590	149	3	law	law	NOUN
ape-34590	149	4	and	and	CCONJ
ape-34590	149	5	the	the	DET
ape-34590	149	6	time	time	NOUN
ape-34590	149	7	turn	turn	NOUN
ape-34590	149	8	is	be	AUX
ape-34590	149	9	rule	rule	NOUN
ape-34590	149	10	”	"	PUNCT
ape-34590	149	11	,	,	PUNCT
ape-34590	149	12	the	the	DET
ape-34590	149	13	law	law	NOUN
ape-34590	149	14	should	should	AUX
ape-34590	149	15	keep	keep	VERB
ape-34590	149	16	pace	pace	NOUN
ape-34590	149	17	with	with	ADP
ape-34590	149	18	the	the	DET
ape-34590	149	19	times	time	NOUN
ape-34590	149	20	,	,	PUNCT
ape-34590	149	21	adjust	adjust	VERB
ape-34590	149	22	with	with	ADP
ape-34590	149	23	the	the	DET
ape-34590	149	24	trend	trend	NOUN
ape-34590	149	25	in	in	ADP
ape-34590	149	26	order	order	NOUN
ape-34590	149	27	to	to	PART
ape-34590	149	28	achieve	achieve	VERB
ape-34590	149	29	efficacy	efficacy	NOUN
ape-34590	149	30	.	.	PUNCT
ape-34590	150	1	through	through	ADP
ape-34590	150	2	the	the	DET
ape-34590	150	3	analysis	analysis	NOUN
ape-34590	150	4	of	of	ADP
ape-34590	150	5	the	the	DET
ape-34590	150	6	amount	amount	NOUN
ape-34590	150	7	of	of	ADP
ape-34590	150	8	dry	dry	ADJ
ape-34590	150	9	type	type	NOUN
ape-34590	150	10	bribe	bribe	NOUN
ape-34590	150	11	,	,	PUNCT
ape-34590	150	12	from	from	ADP
ape-34590	150	13	jurisprudence	jurisprudence	NOUN
ape-34590	150	14	to	to	ADP
ape-34590	150	15	judicial	judicial	ADJ
ape-34590	150	16	practice	practice	NOUN
ape-34590	150	17	,	,	PUNCT
ape-34590	150	18	analyzed	analyze	VERB
ape-34590	150	19	the	the	DET
ape-34590	150	20	current	current	ADJ
ape-34590	150	21	“	"	PUNCT
ape-34590	150	22	opinions	opinion	NOUN
ape-34590	150	23	”	"	PUNCT
ape-34590	150	24	in	in	ADP
ape-34590	150	25	the	the	DET
ape-34590	150	26	jurisprudence	jurisprudence	NOUN
ape-34590	150	27	of	of	ADP
ape-34590	150	28	the	the	DET
ape-34590	150	29	loopholes	loophole	NOUN
ape-34590	150	30	as	as	ADV
ape-34590	150	31	well	well	ADV
ape-34590	150	32	as	as	ADP
ape-34590	150	33	in	in	ADP
ape-34590	150	34	the	the	DET
ape-34590	150	35	judicial	judicial	ADJ
ape-34590	150	36	practice	practice	NOUN
ape-34590	150	37	of	of	ADP
ape-34590	150	38	the	the	DET
ape-34590	150	39	confusion	confusion	NOUN
ape-34590	150	40	brought	bring	VERB
ape-34590	150	41	about	about	ADP
ape-34590	150	42	by	by	ADP
ape-34590	150	43	the	the	DET
ape-34590	150	44	dry	dry	ADJ
ape-34590	150	45	type	type	NOUN
ape-34590	150	46	of	of	ADP
ape-34590	150	47	bribery	bribery	NOUN
ape-34590	150	48	case	case	NOUN
ape-34590	150	49	study	study	NOUN
ape-34590	150	50	in	in	ADP
ape-34590	150	51	the	the	DET
ape-34590	150	52	“	"	PUNCT
ape-34590	150	53	opinions	opinion	NOUN
ape-34590	150	54	”	"	PUNCT
ape-34590	150	55	to	to	PART
ape-34590	150	56	improve	improve	VERB
ape-34590	150	57	the	the	DET
ape-34590	150	58	proposal	proposal	NOUN
ape-34590	150	59	,	,	PUNCT
ape-34590	150	60	in	in	ADP
ape-34590	150	61	order	order	NOUN
ape-34590	150	62	to	to	PART
ape-34590	150	63	adapt	adapt	VERB
ape-34590	150	64	to	to	ADP
ape-34590	150	65	the	the	DET
ape-34590	150	66	law	law	NOUN
ape-34590	150	67	more	more	ADJ
ape-34590	150	68	to	to	ADP
ape-34590	150	69	the	the	DET
ape-34590	150	70	current	current	ADJ
ape-34590	150	71	changes	change	NOUN
ape-34590	150	72	in	in	ADP
ape-34590	150	73	the	the	DET
ape-34590	150	74	social	social	ADJ
ape-34590	150	75	environment	environment	NOUN
ape-34590	150	76	,	,	PUNCT
ape-34590	150	77	as	as	ADV
ape-34590	150	78	well	well	ADV
ape-34590	150	79	as	as	ADP
ape-34590	150	80	to	to	ADP
ape-34590	150	81	the	the	DET
ape-34590	150	82	judicial	judicial	ADJ
ape-34590	150	83	practitioners	practitioner	NOUN
ape-34590	150	84	in	in	ADP
ape-34590	150	85	the	the	DET
ape-34590	150	86	future	future	NOUN
ape-34590	150	87	to	to	PART
ape-34590	150	88	determine	determine	VERB
ape-34590	150	89	the	the	DET
ape-34590	150	90	dry	dry	ADJ
ape-34590	150	91	type	type	NOUN
ape-34590	150	92	of	of	ADP
ape-34590	150	93	bribery	bribery	NOUN
ape-34590	150	94	crime	crime	NOUN
ape-34590	150	95	can	can	AUX
ape-34590	150	96	have	have	VERB
ape-34590	150	97	some	some	DET
ape-34590	150	98	the	the	DET
ape-34590	150	99	purpose	purpose	NOUN
ape-34590	150	100	is	be	AUX
ape-34590	150	101	to	to	PART
ape-34590	150	102	make	make	VERB
ape-34590	150	103	the	the	DET
ape-34590	150	104	law	law	NOUN
ape-34590	150	105	more	more	ADV
ape-34590	150	106	adaptable	adaptable	ADJ
ape-34590	150	107	to	to	ADP
ape-34590	150	108	the	the	DET
ape-34590	150	109	current	current	ADJ
ape-34590	150	110	changes	change	NOUN
ape-34590	150	111	in	in	ADP
ape-34590	150	112	the	the	DET
ape-34590	150	113	social	social	ADJ
ape-34590	150	114	environment	environment	NOUN
ape-34590	150	115	,	,	PUNCT
ape-34590	150	116	and	and	CCONJ
ape-34590	150	117	to	to	PART
ape-34590	150	118	provide	provide	VERB
ape-34590	150	119	some	some	DET
ape-34590	150	120	reference	reference	NOUN
ape-34590	150	121	for	for	ADP
ape-34590	150	122	judicial	judicial	ADJ
ape-34590	150	123	workers	worker	NOUN
ape-34590	150	124	in	in	ADP
ape-34590	150	125	determining	determine	VERB
ape-34590	150	126	the	the	DET
ape-34590	150	127	offence	offence	NOUN
ape-34590	150	128	of	of	ADP
ape-34590	150	129	active	active	ADJ
ape-34590	150	130	bribery	bribery	NOUN
ape-34590	150	131	.	.	PUNCT
ape-34590	151	1	references	reference	NOUN
ape-34590	151	2	chen	chen	PROPN
ape-34590	151	3	,	,	PUNCT
ape-34590	151	4	g.	g.	PROPN
ape-34590	151	5	q.	q.	PROPN
ape-34590	151	6	(	(	PUNCT
ape-34590	151	7	2007	2007	NUM
ape-34590	151	8	)	)	PUNCT
ape-34590	151	9	.	.	PUNCT
ape-34590	152	1	recognition	recognition	NOUN
ape-34590	152	2	and	and	CCONJ
ape-34590	152	3	punishment	punishment	NOUN
ape-34590	152	4	of	of	ADP
ape-34590	152	5	new	new	ADJ
ape-34590	152	6	bribery	bribery	NOUN
ape-34590	152	7	offenses	offense	NOUN
ape-34590	152	8	.	.	PUNCT
ape-34590	153	1	law	law	NOUN
ape-34590	153	2	press	press	NOUN
ape-34590	153	3	.	.	PUNCT
ape-34590	154	1	chen	chen	PROPN
ape-34590	154	2	,	,	PUNCT
ape-34590	154	3	x.	x.	PROPN
ape-34590	154	4	l.	l.	PROPN
ape-34590	154	5	(	(	PUNCT
ape-34590	154	6	2016	2016	NUM
ape-34590	154	7	)	)	PUNCT
ape-34590	154	8	.	.	PUNCT
ape-34590	155	1	the	the	DET
ape-34590	155	2	nature	nature	NOUN
ape-34590	155	3	and	and	CCONJ
ape-34590	155	4	determination	determination	NOUN
ape-34590	155	5	of	of	ADP
ape-34590	155	6	obtaining	obtain	VERB
ape-34590	155	7	benefits	benefit	NOUN
ape-34590	155	8	for	for	ADP
ape-34590	155	9	others	other	NOUN
ape-34590	155	10	-	-	PUNCT
ape-34590	155	11	centered	center	VERB
ape-34590	155	12	on	on	ADP
ape-34590	155	13	the	the	DET
ape-34590	155	14	judicial	judicial	ADJ
ape-34590	155	15	interpretation	interpretation	NOUN
ape-34590	155	16	of	of	ADP
ape-34590	155	17	corruption	corruption	NOUN
ape-34590	155	18	and	and	CCONJ
ape-34590	155	19	bribery	bribery	NOUN
ape-34590	155	20	of	of	ADP
ape-34590	155	21	the	the	DET
ape-34590	155	22	two	two	NUM
ape-34590	155	23	high	high	ADJ
ape-34590	155	24	commissions	commission	NOUN
ape-34590	155	25	.	.	PUNCT
ape-34590	156	1	law	law	NOUN
ape-34590	156	2	review	review	PROPN
ape-34590	156	3	,	,	PUNCT
ape-34590	156	4	2016	2016	NUM
ape-34590	156	5	.	.	PUNCT
ape-34590	157	1	fang	fang	PROPN
ape-34590	157	2	,	,	PUNCT
ape-34590	157	3	m.	m.	NOUN
ape-34590	157	4	(	(	PUNCT
ape-34590	157	5	2016	2016	NUM
ape-34590	157	6	)	)	PUNCT
ape-34590	157	7	.	.	PUNCT
ape-34590	158	1	identification	identification	NOUN
ape-34590	158	2	of	of	ADP
ape-34590	158	3	several	several	ADJ
ape-34590	158	4	difficult	difficult	ADJ
ape-34590	158	5	issues	issue	NOUN
ape-34590	158	6	in	in	ADP
ape-34590	158	7	the	the	DET
ape-34590	158	8	offense	offense	NOUN
ape-34590	158	9	of	of	ADP
ape-34590	158	10	bribe	bribe	NOUN
ape-34590	158	11	-	-	PUNCT
ape-34590	158	12	taking	taking	NOUN
ape-34590	158	13	in	in	ADP
ape-34590	158	14	dry	dry	ADJ
ape-34590	158	15	shares	share	NOUN
ape-34590	158	16	.	.	PUNCT
ape-34590	159	1	politics	politic	NOUN
ape-34590	159	2	and	and	CCONJ
ape-34590	159	3	law	law	NOUN
ape-34590	159	4	,	,	PUNCT
ape-34590	159	5	2016(10	2016(10	NUM
ape-34590	159	6	)	)	PUNCT
ape-34590	159	7	.	.	PUNCT
ape-34590	160	1	gao	gao	PROPN
ape-34590	160	2	,	,	PUNCT
ape-34590	160	3	m.	m.	NOUN
ape-34590	160	4	x.	x.	PROPN
ape-34590	160	5	,	,	PUNCT
ape-34590	160	6	&	&	CCONJ
ape-34590	160	7	zhang	zhang	PROPN
ape-34590	160	8	,	,	PUNCT
ape-34590	160	9	h.	h.	PROPN
ape-34590	160	10	(	(	PUNCT
ape-34590	160	11	2015	2015	NUM
ape-34590	160	12	)	)	PUNCT
ape-34590	160	13	.	.	PUNCT
ape-34590	161	1	on	on	ADP
ape-34590	161	2	several	several	ADJ
ape-34590	161	3	issues	issue	NOUN
ape-34590	161	4	of	of	ADP
ape-34590	161	5	bribery	bribery	NOUN
ape-34590	161	6	offenses	offense	NOUN
ape-34590	161	7	.	.	PUNCT
ape-34590	162	1	law	law	NOUN
ape-34590	162	2	forum	forum	PROPN
ape-34590	162	3	,	,	PUNCT
ape-34590	162	4	30(01	30(01	NUM
ape-34590	162	5	)	)	PUNCT
ape-34590	162	6	.	.	PUNCT
ape-34590	163	1	guo	guo	PROPN
ape-34590	163	2	,	,	PUNCT
ape-34590	163	3	z.	z.	PROPN
ape-34590	163	4	m.	m.	PROPN
ape-34590	163	5	(	(	PUNCT
ape-34590	163	6	2012	2012	NUM
ape-34590	163	7	)	)	PUNCT
ape-34590	163	8	.	.	PUNCT
ape-34590	164	1	study	study	NOUN
ape-34590	164	2	on	on	ADP
ape-34590	164	3	new	new	ADJ
ape-34590	164	4	and	and	CCONJ
ape-34590	164	5	difficult	difficult	ADJ
ape-34590	164	6	issues	issue	NOUN
ape-34590	164	7	of	of	ADP
ape-34590	164	8	passive	passive	ADJ
ape-34590	164	9	bribery	bribery	NOUN
ape-34590	164	10	.	.	PUNCT
ape-34590	165	1	china	china	PROPN
ape-34590	165	2	supervision	supervision	PROPN
ape-34590	165	3	press	press	PROPN
ape-34590	165	4	.	.	PUNCT
ape-34590	166	1	liu	liu	PROPN
ape-34590	166	2	,	,	PUNCT
ape-34590	166	3	f.	f.	PROPN
ape-34590	166	4	(	(	PUNCT
ape-34590	166	5	2016	2016	NUM
ape-34590	166	6	)	)	PUNCT
ape-34590	166	7	.	.	PUNCT
ape-34590	167	1	judicial	judicial	ADJ
ape-34590	167	2	determination	determination	NOUN
ape-34590	167	3	of	of	ADP
ape-34590	167	4	corruption	corruption	NOUN
ape-34590	167	5	and	and	CCONJ
ape-34590	167	6	bribery	bribery	NOUN
ape-34590	167	7	offenses	offense	NOUN
ape-34590	167	8	.	.	PUNCT
ape-34590	168	1	law	law	NOUN
ape-34590	168	2	press	press	NOUN
ape-34590	168	3	.	.	PUNCT
ape-34590	169	1	liu	liu	PROPN
ape-34590	169	2	,	,	PUNCT
ape-34590	169	3	x.	x.	PROPN
ape-34590	169	4	q.	q.	PROPN
ape-34590	169	5	(	(	PUNCT
ape-34590	169	6	2012	2012	NUM
ape-34590	169	7	)	)	PUNCT
ape-34590	169	8	.	.	PUNCT
ape-34590	170	1	theory	theory	NOUN
ape-34590	170	2	and	and	CCONJ
ape-34590	170	3	practice	practice	NOUN
ape-34590	170	4	of	of	ADP
ape-34590	170	5	criminal	criminal	ADJ
ape-34590	170	6	law	law	NOUN
ape-34590	170	7	on	on	ADP
ape-34590	170	8	bribery	bribery	NOUN
ape-34590	170	9	offenses	offense	NOUN
ape-34590	170	10	.	.	PUNCT
ape-34590	171	1	shanghai	shanghai	PROPN
ape-34590	171	2	people	people	PROPN
ape-34590	171	3	’s	’s	PART
ape-34590	171	4	publishing	publishing	PROPN
ape-34590	171	5	house	house	NOUN
ape-34590	171	6	.	.	PUNCT
ape-34590	172	1	meng	meng	PROPN
ape-34590	172	2	,	,	PUNCT
ape-34590	172	3	q.	q.	PROPN
ape-34590	172	4	h.	h.	PROPN
ape-34590	172	5	(	(	PUNCT
ape-34590	172	6	2012	2012	NUM
ape-34590	172	7	)	)	PUNCT
ape-34590	172	8	.	.	PUNCT
ape-34590	173	1	understanding	understanding	NOUN
ape-34590	173	2	and	and	CCONJ
ape-34590	173	3	application	application	NOUN
ape-34590	173	4	of	of	ADP
ape-34590	173	5	judicial	judicial	ADJ
ape-34590	173	6	interpretation	interpretation	NOUN
ape-34590	173	7	of	of	ADP
ape-34590	173	8	new	new	ADJ
ape-34590	173	9	bribery	bribery	NOUN
ape-34590	173	10	offenses	offense	NOUN
ape-34590	173	11	.	.	PUNCT
ape-34590	174	1	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	NOUN
ape-34590	174	2	advances	advance	NOUN
ape-34590	174	3	in	in	ADP
ape-34590	174	4	politics	politic	NOUN
ape-34590	174	5	and	and	CCONJ
ape-34590	174	6	economics	economic	NOUN
ape-34590	174	7	vol	vol	NOUN
ape-34590	174	8	.	.	PROPN
ape-34590	175	1	6	6	NUM
ape-34590	175	2	,	,	PUNCT
ape-34590	175	3	no	no	INTJ
ape-34590	175	4	.	.	NOUN
ape-34590	175	5	4	4	NUM
ape-34590	175	6	,	,	PUNCT
ape-34590	175	7	2023	2023	NUM
ape-34590	175	8	34	34	NUM
ape-34590	175	9	published	publish	VERB
ape-34590	175	10	by	by	ADP
ape-34590	175	11	scholink	scholink	PROPN
ape-34590	175	12	inc	inc	PROPN
ape-34590	175	13	.	.	PUNCT
ape-34590	176	1	people	people	NOUN
ape-34590	176	2	’s	’s	PART
ape-34590	176	3	public	public	ADJ
ape-34590	176	4	security	security	NOUN
ape-34590	176	5	university	university	PROPN
ape-34590	176	6	of	of	ADP
ape-34590	176	7	china	china	PROPN
ape-34590	176	8	press	press	PROPN
ape-34590	176	9	.	.	PUNCT
ape-34590	177	1	qiu	qiu	PROPN
ape-34590	177	2	,	,	PUNCT
ape-34590	177	3	x.	x.	PROPN
ape-34590	177	4	f.	f.	PROPN
ape-34590	177	5	,	,	PUNCT
ape-34590	177	6	&	&	CCONJ
ape-34590	177	7	peng	peng	PROPN
ape-34590	177	8	,	,	PUNCT
ape-34590	177	9	l.	l.	PROPN
ape-34590	177	10	q.	q.	PROPN
ape-34590	177	11	(	(	PUNCT
ape-34590	177	12	2012	2012	NUM
ape-34590	177	13	)	)	PUNCT
ape-34590	177	14	.	.	PUNCT
ape-34590	178	1	judicial	judicial	ADJ
ape-34590	178	2	determination	determination	NOUN
ape-34590	178	3	of	of	ADP
ape-34590	178	4	the	the	DET
ape-34590	178	5	amount	amount	NOUN
ape-34590	178	6	of	of	ADP
ape-34590	178	7	the	the	DET
ape-34590	178	8	offense	offense	NOUN
ape-34590	178	9	of	of	ADP
ape-34590	178	10	bribe	bribe	NOUN
ape-34590	178	11	-	-	PUNCT
ape-34590	178	12	taking	taking	NOUN
ape-34590	178	13	in	in	ADP
ape-34590	178	14	dry	dry	ADJ
ape-34590	178	15	shares	share	NOUN
ape-34590	178	16	.	.	PUNCT
ape-34590	179	1	china	china	PROPN
ape-34590	179	2	prosecutor	prosecutor	PROPN
ape-34590	179	3	,	,	PUNCT
ape-34590	179	4	2012(16	2012(16	NUM
ape-34590	179	5	)	)	PUNCT
ape-34590	179	6	,	,	PUNCT
ape-34590	179	7	33	33	NUM
ape-34590	179	8	-	-	SYM
ape-34590	179	9	36	36	NUM
ape-34590	179	10	.	.	PUNCT
ape-34590	180	1	sun	sun	PROPN
ape-34590	180	2	,	,	PUNCT
ape-34590	180	3	g.	g.	PROPN
ape-34590	180	4	x.	x.	PROPN
ape-34590	180	5	(	(	PUNCT
ape-34590	180	6	2018	2018	NUM
ape-34590	180	7	)	)	PUNCT
ape-34590	180	8	.	.	PUNCT
ape-34590	181	1	research	research	NOUN
ape-34590	181	2	on	on	ADP
ape-34590	181	3	corruption	corruption	NOUN
ape-34590	181	4	and	and	CCONJ
ape-34590	181	5	bribery	bribery	NOUN
ape-34590	181	6	crimes	crime	NOUN
ape-34590	181	7	.	.	PUNCT
ape-34590	182	1	people	people	NOUN
ape-34590	182	2	’s	’s	PART
ape-34590	182	3	university	university	PROPN
ape-34590	182	4	of	of	ADP
ape-34590	182	5	china	china	PROPN
ape-34590	182	6	press	press	PROPN
ape-34590	182	7	.	.	PUNCT
ape-34590	183	1	sun	sun	PROPN
ape-34590	183	2	,	,	PUNCT
ape-34590	183	3	g.	g.	PROPN
ape-34590	183	4	x.	x.	PROPN
ape-34590	183	5	(	(	PUNCT
ape-34590	183	6	2018	2018	NUM
ape-34590	183	7	)	)	PUNCT
ape-34590	183	8	.	.	PUNCT
ape-34590	184	1	the	the	DET
ape-34590	184	2	protection	protection	NOUN
ape-34590	184	3	of	of	ADP
ape-34590	184	4	legal	legal	ADJ
ape-34590	184	5	benefit	benefit	NOUN
ape-34590	184	6	of	of	ADP
ape-34590	184	7	bribery	bribery	NOUN
ape-34590	184	8	offense	offense	NOUN
ape-34590	184	9	and	and	CCONJ
ape-34590	184	10	its	its	PRON
ape-34590	184	11	practical	practical	ADJ
ape-34590	184	12	significance	significance	NOUN
ape-34590	184	13	.	.	PUNCT
ape-34590	185	1	journal	journal	NOUN
ape-34590	185	2	of	of	ADP
ape-34590	185	3	northwest	northwest	PROPN
ape-34590	185	4	university	university	PROPN
ape-34590	185	5	of	of	ADP
ape-34590	185	6	politics	politic	NOUN
ape-34590	185	7	and	and	CCONJ
ape-34590	185	8	law	law	NOUN
ape-34590	185	9	,	,	PUNCT
ape-34590	185	10	36(02	36(02	NUM
ape-34590	185	11	)	)	PUNCT
ape-34590	185	12	.	.	PUNCT
ape-34590	186	1	wang	wang	PROPN
ape-34590	186	2	,	,	PUNCT
ape-34590	186	3	w.	w.	PROPN
ape-34590	186	4	h.	h.	PROPN
ape-34590	186	5	(	(	PUNCT
ape-34590	186	6	2019	2019	NUM
ape-34590	186	7	)	)	PUNCT
ape-34590	186	8	.	.	PUNCT
ape-34590	187	1	on	on	ADP
ape-34590	187	2	the	the	DET
ape-34590	187	3	judicial	judicial	ADJ
ape-34590	187	4	determination	determination	NOUN
ape-34590	187	5	of	of	ADP
ape-34590	187	6	bribery	bribery	NOUN
ape-34590	187	7	offense	offense	NOUN
ape-34590	187	8	of	of	ADP
ape-34590	187	9	dry	dry	ADJ
ape-34590	187	10	shares	share	NOUN
ape-34590	187	11	.	.	PUNCT
ape-34590	188	1	huazhong	huazhong	PROPN
ape-34590	188	2	university	university	PROPN
ape-34590	188	3	of	of	ADP
ape-34590	188	4	science	science	NOUN
ape-34590	188	5	and	and	CCONJ
ape-34590	188	6	technology	technology	NOUN
ape-34590	188	7	.	.	PUNCT
ape-34590	189	1	wei	wei	PROPN
ape-34590	189	2	,	,	PUNCT
ape-34590	189	3	d.	d.	PROPN
ape-34590	189	4	(	(	PUNCT
ape-34590	189	5	2015	2015	NUM
ape-34590	189	6	)	)	PUNCT
ape-34590	189	7	.	.	PUNCT
ape-34590	190	1	application	application	NOUN
ape-34590	190	2	of	of	ADP
ape-34590	190	3	criminal	criminal	ADJ
ape-34590	190	4	law	law	NOUN
ape-34590	190	5	interpretation	interpretation	NOUN
ape-34590	190	6	of	of	ADP
ape-34590	190	7	“	"	PUNCT
ape-34590	190	8	acceptance	acceptance	NOUN
ape-34590	190	9	of	of	ADP
ape-34590	190	10	dry	dry	ADJ
ape-34590	190	11	shares	share	NOUN
ape-34590	190	12	”	"	PUNCT
ape-34590	190	13	bribery	bribery	NOUN
ape-34590	190	14	offense	offense	NOUN
ape-34590	190	15	.	.	PUNCT
ape-34590	191	1	law	law	NOUN
ape-34590	191	2	forum	forum	PROPN
ape-34590	191	3	,	,	PUNCT
ape-34590	191	4	30(01	30(01	NUM
ape-34590	191	5	)	)	PUNCT
ape-34590	191	6	,	,	PUNCT
ape-34590	191	7	86	86	NUM
ape-34590	191	8	-	-	SYM
ape-34590	191	9	90	90	NUM
ape-34590	191	10	.	.	PUNCT
ape-34590	192	1	wu	wu	PROPN
ape-34590	192	2	,	,	PUNCT
ape-34590	192	3	y.	y.	PROPN
ape-34590	192	4	n.	n.	PROPN
ape-34590	192	5	(	(	PUNCT
ape-34590	192	6	2019	2019	NUM
ape-34590	192	7	)	)	PUNCT
ape-34590	192	8	.	.	PUNCT
ape-34590	193	1	the	the	DET
ape-34590	193	2	pipe	pipe	NOUN
ape-34590	193	3	view	view	NOUN
ape-34590	193	4	on	on	ADP
ape-34590	193	5	the	the	DET
ape-34590	193	6	determination	determination	NOUN
ape-34590	193	7	of	of	ADP
ape-34590	193	8	the	the	DET
ape-34590	193	9	dry	dry	ADJ
ape-34590	193	10	share	share	NOUN
ape-34590	193	11	bribery	bribery	NOUN
ape-34590	193	12	offense	offense	NOUN
ape-34590	193	13	.	.	PUNCT
ape-34590	194	1	china	china	PROPN
ape-34590	194	2	prosecutor	prosecutor	PROPN
ape-34590	194	3	,	,	PUNCT
ape-34590	194	4	2019(13	2019(13	NUM
ape-34590	194	5	)	)	PUNCT
ape-34590	194	6	,	,	PUNCT
ape-34590	194	7	40	40	NUM
ape-34590	194	8	-	-	SYM
ape-34590	194	9	42	42	NUM
ape-34590	194	10	.	.	PUNCT
ape-34590	195	1	zhang	zhang	PROPN
ape-34590	195	2	,	,	PUNCT
ape-34590	195	3	m.	m.	PROPN
ape-34590	195	4	k.	k.	PROPN
ape-34590	195	5	(	(	PUNCT
ape-34590	195	6	2017	2017	NUM
ape-34590	195	7	)	)	PUNCT
ape-34590	195	8	.	.	PUNCT
ape-34590	196	1	judicial	judicial	ADJ
ape-34590	196	2	and	and	CCONJ
ape-34590	196	3	legislative	legislative	ADJ
ape-34590	196	4	development	development	NOUN
ape-34590	196	5	direction	direction	NOUN
ape-34590	196	6	of	of	ADP
ape-34590	196	7	corruption	corruption	NOUN
ape-34590	196	8	and	and	CCONJ
ape-34590	196	9	bribery	bribery	NOUN
ape-34590	196	10	offenses	offense	NOUN
ape-34590	196	11	.	.	PUNCT
ape-34590	197	1	politics	politic	NOUN
ape-34590	197	2	and	and	CCONJ
ape-34590	197	3	law	law	PROPN
ape-34590	197	4	forum	forum	PROPN
ape-34590	197	5	,	,	PUNCT
ape-34590	197	6	35(01	35(01	NUM
ape-34590	197	7	)	)	PUNCT
ape-34590	197	8	.	.	PUNCT
ape-34590	198	1	zhang	zhang	PROPN
ape-34590	198	2	,	,	PUNCT
ape-34590	198	3	m.	m.	PROPN
ape-34590	198	4	k.	k.	PROPN
ape-34590	198	5	(	(	PUNCT
ape-34590	198	6	2018	2018	NUM
ape-34590	198	7	)	)	PUNCT
ape-34590	198	8	.	.	PUNCT
ape-34590	199	1	protective	protective	ADJ
ape-34590	199	2	legal	legal	ADJ
ape-34590	199	3	benefits	benefit	NOUN
ape-34590	199	4	of	of	ADP
ape-34590	199	5	bribery	bribery	NOUN
ape-34590	199	6	offenses	offense	NOUN
ape-34590	199	7	.	.	PUNCT
ape-34590	200	1	legal	legal	ADJ
ape-34590	200	2	studies	study	NOUN
ape-34590	200	3	,	,	PUNCT
ape-34590	200	4	40(01	40(01	NUM
ape-34590	200	5	)	)	PUNCT
ape-34590	200	6	.	.	PUNCT
ape-34590	201	1	zhang	zhang	PROPN
ape-34590	201	2	,	,	PUNCT
ape-34590	201	3	m.	m.	PROPN
ape-34590	201	4	k.	k.	PROPN
ape-34590	201	5	(	(	PUNCT
ape-34590	201	6	2021	2021	NUM
ape-34590	201	7	)	)	PUNCT
ape-34590	201	8	.	.	PUNCT
ape-34590	202	1	criminal	criminal	ADJ
ape-34590	202	2	law	law	NOUN
ape-34590	202	3	(	(	PUNCT
ape-34590	202	4	6th	6th	ADJ
ape-34590	202	5	ed	ed	NOUN
ape-34590	202	6	.	.	PUNCT
ape-34590	202	7	)	)	PUNCT
ape-34590	202	8	.	.	PUNCT
ape-34590	203	1	beijing	beijing	PROPN
ape-34590	203	2	:	:	PUNCT
ape-34590	203	3	law	law	NOUN
ape-34590	203	4	press	press	NOUN
ape-34590	203	5	,	,	PUNCT
ape-34590	203	6	2021	2021	NUM
ape-34590	203	7	.	.	PUNCT
ape-34590	204	1	zhang	zhang	PROPN
ape-34590	204	2	,	,	PUNCT
ape-34590	204	3	m.	m.	NOUN
ape-34590	204	4	x.	x.	PROPN
ape-34590	204	5	(	(	PUNCT
ape-34590	204	6	2007	2007	NUM
ape-34590	204	7	)	)	PUNCT
ape-34590	204	8	.	.	PUNCT
ape-34590	205	1	study	study	NOUN
ape-34590	205	2	on	on	ADP
ape-34590	205	3	several	several	ADJ
ape-34590	205	4	issues	issue	NOUN
ape-34590	205	5	of	of	ADP
ape-34590	205	6	legal	legal	ADJ
ape-34590	205	7	application	application	NOUN
ape-34590	205	8	in	in	ADP
ape-34590	205	9	new	new	ADJ
ape-34590	205	10	type	type	NOUN
ape-34590	205	11	of	of	ADP
ape-34590	205	12	bribery	bribery	NOUN
ape-34590	205	13	cases	case	NOUN
ape-34590	205	14	.	.	PUNCT
ape-34590	206	1	chinese	chinese	ADJ
ape-34590	206	2	journal	journal	PROPN
ape-34590	206	3	of	of	ADP
ape-34590	206	4	criminal	criminal	ADJ
ape-34590	206	5	law	law	NOUN
ape-34590	206	6	,	,	PUNCT
ape-34590	206	7	2007(06	2007(06	NUM
ape-34590	206	8	)	)	PUNCT
ape-34590	206	9	,	,	PUNCT
ape-34590	206	10	45	45	NUM
ape-34590	206	11	-	-	SYM
ape-34590	206	12	51	51	NUM
ape-34590	206	13	.	.	PUNCT
ape-34590	207	1	zhang	zhang	PROPN
ape-34590	207	2	,	,	PUNCT
ape-34590	207	3	z.	z.	PROPN
ape-34590	207	4	h.	h.	PROPN
ape-34590	207	5	(	(	PUNCT
ape-34590	207	6	2018	2018	NUM
ape-34590	207	7	)	)	PUNCT
ape-34590	207	8	.	.	PUNCT
ape-34590	208	1	on	on	ADP
ape-34590	208	2	the	the	DET
ape-34590	208	3	application	application	NOUN
ape-34590	208	4	of	of	ADP
ape-34590	208	5	penalties	penalty	NOUN
ape-34590	208	6	to	to	PART
ape-34590	208	7	bribery	bribery	NOUN
ape-34590	208	8	offenses	offense	NOUN
ape-34590	208	9	.	.	PUNCT
ape-34590	209	1	chinese	chinese	ADJ
ape-34590	209	2	journal	journal	PROPN
ape-34590	209	3	of	of	ADP
ape-34590	209	4	criminal	criminal	ADJ
ape-34590	209	5	law	law	NOUN
ape-34590	209	6	,	,	PUNCT
ape-34590	209	7	2018(04	2018(04	NUM
ape-34590	209	8	)	)	PUNCT
ape-34590	209	9	.	.	PUNCT
ape-34590	210	1	zhao	zhao	PROPN
ape-34590	210	2	,	,	PUNCT
ape-34590	210	3	b.	b.	PROPN
ape-34590	210	4	z.	z.	PROPN
ape-34590	210	5	(	(	PUNCT
ape-34590	210	6	2010	2010	NUM
ape-34590	210	7	)	)	PUNCT
ape-34590	210	8	.	.	PUNCT
ape-34590	211	1	essentials	essential	NOUN
ape-34590	211	2	of	of	ADP
ape-34590	211	3	criminal	criminal	ADJ
ape-34590	211	4	law	law	NOUN
ape-34590	211	5	.	.	PUNCT
ape-34590	212	1	china	china	PROPN
ape-34590	212	2	law	law	PROPN
ape-34590	212	3	press	press	PROPN
ape-34590	212	4	,	,	PUNCT
ape-34590	212	5	2010	2010	NUM
ape-34590	212	6	.	.	PUNCT
ape-34590	213	1	zhou	zhou	PROPN
ape-34590	213	2	,	,	PUNCT
ape-34590	213	3	g.	g.	PROPN
ape-34590	213	4	q.	q.	PROPN
ape-34590	213	5	(	(	PUNCT
ape-34590	213	6	2011	2011	NUM
ape-34590	213	7	)	)	PUNCT
ape-34590	213	8	.	.	PUNCT
ape-34590	214	1	treatise	treatise	NOUN
ape-34590	214	2	on	on	ADP
ape-34590	214	3	criminal	criminal	ADJ
ape-34590	214	4	law	law	NOUN
ape-34590	214	5	.	.	PUNCT
ape-34590	215	1	notes	note	NOUN
ape-34590	215	2	note	note	VERB
ape-34590	215	3	1	1	NUM
ape-34590	215	4	.	.	X
ape-34590	215	5	fang	fang	X
ape-34590	215	6	,	,	PUNCT
ape-34590	215	7	m.	m.	NOUN
ape-34590	215	8	(	(	PUNCT
ape-34590	215	9	2016	2016	NUM
ape-34590	215	10	)	)	PUNCT
ape-34590	215	11	.	.	PUNCT
ape-34590	216	1	identification	identification	NOUN
ape-34590	216	2	of	of	ADP
ape-34590	216	3	several	several	ADJ
ape-34590	216	4	difficult	difficult	ADJ
ape-34590	216	5	issues	issue	NOUN
ape-34590	216	6	in	in	ADP
ape-34590	216	7	the	the	DET
ape-34590	216	8	offense	offense	NOUN
ape-34590	216	9	of	of	ADP
ape-34590	216	10	bribe	bribe	NOUN
ape-34590	216	11	-	-	PUNCT
ape-34590	216	12	taking	taking	NOUN
ape-34590	216	13	in	in	ADP
ape-34590	216	14	dry	dry	ADJ
ape-34590	216	15	shares	share	NOUN
ape-34590	216	16	.	.	PUNCT
ape-34590	217	1	politics	politic	NOUN
ape-34590	217	2	and	and	CCONJ
ape-34590	217	3	law	law	NOUN
ape-34590	217	4	,	,	PUNCT
ape-34590	217	5	2016(10	2016(10	NUM
ape-34590	217	6	)	)	PUNCT
ape-34590	217	7	.	.	PUNCT
ape-34590	218	1	note	note	VERB
ape-34590	218	2	2	2	NUM
ape-34590	218	3	.	.	PUNCT
ape-34590	218	4	wei	wei	PROPN
ape-34590	218	5	,	,	PUNCT
ape-34590	218	6	d.	d.	PROPN
ape-34590	218	7	(	(	PUNCT
ape-34590	218	8	2015	2015	NUM
ape-34590	218	9	)	)	PUNCT
ape-34590	218	10	.	.	PUNCT
ape-34590	219	1	application	application	NOUN
ape-34590	219	2	of	of	ADP
ape-34590	219	3	criminal	criminal	ADJ
ape-34590	219	4	law	law	NOUN
ape-34590	219	5	interpretation	interpretation	NOUN
ape-34590	219	6	of	of	ADP
ape-34590	219	7	“	"	PUNCT
ape-34590	219	8	acceptance	acceptance	NOUN
ape-34590	219	9	of	of	ADP
ape-34590	219	10	dry	dry	ADJ
ape-34590	219	11	shares	share	NOUN
ape-34590	219	12	”	"	PUNCT
ape-34590	219	13	bribery	bribery	NOUN
ape-34590	219	14	offense	offense	NOUN
ape-34590	219	15	.	.	PUNCT
ape-34590	220	1	law	law	NOUN
ape-34590	220	2	forum	forum	PROPN
ape-34590	220	3	,	,	PUNCT
ape-34590	220	4	30(01	30(01	NUM
ape-34590	220	5	)	)	PUNCT
ape-34590	220	6	,	,	PUNCT
ape-34590	220	7	86	86	NUM
ape-34590	220	8	-	-	SYM
ape-34590	220	9	90	90	NUM
ape-34590	220	10	.	.	PUNCT
ape-34590	221	1	note	note	VERB
ape-34590	221	2	3	3	NUM
ape-34590	222	1	.	.	X
ape-34590	222	2	wang	wang	PROPN
ape-34590	222	3	,	,	PUNCT
ape-34590	222	4	w.	w.	PROPN
ape-34590	222	5	h.	h.	PROPN
ape-34590	222	6	(	(	PUNCT
ape-34590	222	7	2019	2019	NUM
ape-34590	222	8	)	)	PUNCT
ape-34590	222	9	.	.	PUNCT
ape-34590	223	1	on	on	ADP
ape-34590	223	2	the	the	DET
ape-34590	223	3	judicial	judicial	ADJ
ape-34590	223	4	determination	determination	NOUN
ape-34590	223	5	of	of	ADP
ape-34590	223	6	bribery	bribery	NOUN
ape-34590	223	7	offense	offense	NOUN
ape-34590	223	8	of	of	ADP
ape-34590	223	9	dry	dry	ADJ
ape-34590	223	10	shares	share	NOUN
ape-34590	223	11	.	.	PUNCT
ape-34590	224	1	huazhong	huazhong	PROPN
ape-34590	224	2	university	university	PROPN
ape-34590	224	3	of	of	ADP
ape-34590	224	4	science	science	NOUN
ape-34590	224	5	and	and	CCONJ
ape-34590	224	6	technology	technology	NOUN
ape-34590	224	7	.	.	PUNCT
ape-34590	225	1	note	note	VERB
ape-34590	226	1	4	4	NUM
ape-34590	226	2	.	.	X
ape-34590	226	3	sun	sun	NOUN
ape-34590	226	4	,	,	PUNCT
ape-34590	226	5	g.	g.	PROPN
ape-34590	226	6	x.	x.	PROPN
ape-34590	226	7	(	(	PUNCT
ape-34590	226	8	2018	2018	NUM
ape-34590	226	9	)	)	PUNCT
ape-34590	226	10	.	.	PUNCT
ape-34590	227	1	research	research	NOUN
ape-34590	227	2	on	on	ADP
ape-34590	227	3	corruption	corruption	NOUN
ape-34590	227	4	and	and	CCONJ
ape-34590	227	5	bribery	bribery	NOUN
ape-34590	227	6	crimes	crime	NOUN
ape-34590	227	7	.	.	PUNCT
ape-34590	228	1	people	people	NOUN
ape-34590	228	2	’s	’s	PART
ape-34590	228	3	university	university	PROPN
ape-34590	228	4	of	of	ADP
ape-34590	228	5	china	china	PROPN
ape-34590	228	6	press	press	PROPN
ape-34590	228	7	.	.	PUNCT
ape-34590	229	1	note	note	VERB
ape-34590	229	2	5	5	NUM
ape-34590	229	3	.	.	PUNCT
ape-34590	230	1	liu	liu	PROPN
ape-34590	230	2	,	,	PUNCT
ape-34590	230	3	x.	x.	PROPN
ape-34590	230	4	q.	q.	PROPN
ape-34590	230	5	(	(	PUNCT
ape-34590	230	6	2012	2012	NUM
ape-34590	230	7	)	)	PUNCT
ape-34590	230	8	.	.	PUNCT
ape-34590	231	1	theory	theory	NOUN
ape-34590	231	2	and	and	CCONJ
ape-34590	231	3	practice	practice	NOUN
ape-34590	231	4	of	of	ADP
ape-34590	231	5	criminal	criminal	ADJ
ape-34590	231	6	law	law	NOUN
ape-34590	231	7	on	on	ADP
ape-34590	231	8	bribery	bribery	NOUN
ape-34590	231	9	offenses	offense	NOUN
ape-34590	231	10	.	.	PUNCT
ape-34590	232	1	shanghai	shanghai	PROPN
ape-34590	232	2	people	people	PROPN
ape-34590	232	3	’s	’s	PART
ape-34590	232	4	publishing	publishing	PROPN
ape-34590	232	5	house	house	PROPN
ape-34590	232	6	.	.	PUNCT
ape-34590	233	1	note	note	VERB
ape-34590	233	2	6	6	NUM
ape-34590	233	3	.	.	PUNCT
ape-34590	234	1	meng	meng	PROPN
ape-34590	234	2	,	,	PUNCT
ape-34590	234	3	q.	q.	PROPN
ape-34590	234	4	h.	h.	PROPN
ape-34590	234	5	(	(	PUNCT
ape-34590	234	6	2012	2012	NUM
ape-34590	234	7	)	)	PUNCT
ape-34590	234	8	.	.	PUNCT
ape-34590	235	1	understanding	understanding	NOUN
ape-34590	235	2	and	and	CCONJ
ape-34590	235	3	application	application	NOUN
ape-34590	235	4	of	of	ADP
ape-34590	235	5	judicial	judicial	ADJ
ape-34590	235	6	interpretation	interpretation	NOUN
ape-34590	235	7	of	of	ADP
ape-34590	235	8	new	new	ADJ
ape-34590	235	9	bribery	bribery	NOUN
ape-34590	235	10	offenses	offense	NOUN
ape-34590	235	11	.	.	PUNCT
ape-34590	236	1	people	people	NOUN
ape-34590	236	2	’s	’s	PART
ape-34590	236	3	public	public	ADJ
ape-34590	236	4	security	security	NOUN
ape-34590	236	5	university	university	PROPN
ape-34590	236	6	of	of	ADP
ape-34590	236	7	china	china	PROPN
ape-34590	236	8	press	press	PROPN
ape-34590	236	9	.	.	PUNCT
ape-34590	237	1	note	note	VERB
ape-34590	237	2	7	7	NUM
ape-34590	237	3	.	.	PUNCT
ape-34590	237	4	li	li	PROPN
ape-34590	237	5	fangfang	fangfang	PROPN
ape-34590	237	6	.	.	PUNCT
ape-34590	238	1	analysis	analysis	NOUN
ape-34590	238	2	of	of	ADP
ape-34590	238	3	bribery	bribery	NOUN
ape-34590	238	4	types	type	NOUN
ape-34590	238	5	of	of	ADP
ape-34590	238	6	dry	dry	ADJ
ape-34590	238	7	stocks	stock	NOUN
ape-34590	238	8	[	[	X
ape-34590	238	9	j	j	X
ape-34590	238	10	]	]	X
ape-34590	238	11	.	.	PUNCT
ape-34590	239	1	journal	journal	PROPN
ape-34590	239	2	of	of	ADP
ape-34590	239	3	huaihua	huaihua	PROPN
ape-34590	239	4	university	university	PROPN
ape-34590	239	5	,	,	PUNCT
ape-34590	239	6	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	NOUN
ape-34590	239	7	advances	advance	NOUN
ape-34590	239	8	in	in	ADP
ape-34590	239	9	politics	politic	NOUN
ape-34590	239	10	and	and	CCONJ
ape-34590	239	11	economics	economic	NOUN
ape-34590	239	12	vol	vol	NOUN
ape-34590	239	13	.	.	PROPN
ape-34590	240	1	6	6	NUM
ape-34590	240	2	,	,	PUNCT
ape-34590	240	3	no	no	INTJ
ape-34590	240	4	.	.	NOUN
ape-34590	240	5	4	4	NUM
ape-34590	240	6	,	,	PUNCT
ape-34590	240	7	2023	2023	NUM
ape-34590	240	8	35	35	NUM
ape-34590	240	9	published	publish	VERB
ape-34590	240	10	by	by	ADP
ape-34590	240	11	scholink	scholink	PROPN
ape-34590	240	12	inc	inc	PROPN
ape-34590	240	13	.	.	PROPN
ape-34590	240	14	2015,34	2015,34	NUM
ape-34590	240	15	(	(	PUNCT
ape-34590	240	16	04	04	NUM
ape-34590	240	17	):	):	PUNCT
ape-34590	240	18	76	76	NUM
ape-34590	240	19	-	-	SYM
ape-34590	240	20	79	79	NUM
ape-34590	240	21	.	.	PUNCT
ape-34590	241	1	note	note	VERB
ape-34590	242	1	8	8	NUM
ape-34590	242	2	.	.	PUNCT
ape-34590	242	3	wu	wu	PROPN
ape-34590	242	4	yinan	yinan	PROPN
ape-34590	242	5	.	.	PUNCT
ape-34590	243	1	dry	dry	ADJ
ape-34590	243	2	stock	stock	NOUN
ape-34590	243	3	bribery	bribery	NOUN
ape-34590	243	4	crime	crime	NOUN
ape-34590	243	5	identified	identify	VERB
ape-34590	243	6	see	see	VERB
ape-34590	244	1	[	[	X
ape-34590	244	2	j	j	X
ape-34590	244	3	]	]	X
ape-34590	244	4	.	.	PUNCT
ape-34590	245	1	chinese	chinese	ADJ
ape-34590	245	2	prosecutor	prosecutor	NOUN
ape-34590	245	3	,	,	PUNCT
ape-34590	245	4	2019	2019	NUM
ape-34590	245	5	(	(	PUNCT
ape-34590	245	6	13	13	NUM
ape-34590	245	7	):	):	PUNCT
ape-34590	245	8	40	40	NUM
ape-34590	245	9	-	-	SYM
ape-34590	245	10	42	42	NUM
ape-34590	245	11	.	.	PUNCT
ape-34590	245	12	note	note	VERB
ape-34590	245	13	9	9	NUM
ape-34590	245	14	.	.	PUNCT
ape-34590	246	1	qiu	qiu	PROPN
ape-34590	246	2	,	,	PUNCT
ape-34590	246	3	x.	x.	PROPN
ape-34590	246	4	f.	f.	PROPN
ape-34590	246	5	,	,	PUNCT
ape-34590	246	6	&	&	CCONJ
ape-34590	246	7	peng	peng	PROPN
ape-34590	246	8	,	,	PUNCT
ape-34590	246	9	l.	l.	PROPN
ape-34590	246	10	q.	q.	PROPN
ape-34590	246	11	(	(	PUNCT
ape-34590	246	12	2012	2012	NUM
ape-34590	246	13	)	)	PUNCT
ape-34590	246	14	.	.	PUNCT
ape-34590	247	1	judicial	judicial	ADJ
ape-34590	247	2	determination	determination	NOUN
ape-34590	247	3	of	of	ADP
ape-34590	247	4	the	the	DET
ape-34590	247	5	amount	amount	NOUN
ape-34590	247	6	of	of	ADP
ape-34590	247	7	the	the	DET
ape-34590	247	8	offense	offense	NOUN
ape-34590	247	9	of	of	ADP
ape-34590	247	10	bribe	bribe	NOUN
ape-34590	247	11	-	-	PUNCT
ape-34590	247	12	taking	taking	NOUN
ape-34590	247	13	in	in	ADP
ape-34590	247	14	dry	dry	ADJ
ape-34590	247	15	shares	share	NOUN
ape-34590	247	16	.	.	PUNCT
ape-34590	248	1	china	china	PROPN
ape-34590	248	2	prosecutor	prosecutor	PROPN
ape-34590	248	3	,	,	PUNCT
ape-34590	248	4	2012(16	2012(16	NUM
ape-34590	248	5	)	)	PUNCT
ape-34590	248	6	,	,	PUNCT
ape-34590	248	7	33	33	NUM
ape-34590	248	8	-	-	SYM
ape-34590	248	9	36	36	NUM
ape-34590	248	10	.	.	PUNCT
ape-34590	248	11	note	note	NOUN
ape-34590	248	12	10	10	NUM
ape-34590	248	13	.	.	PUNCT
ape-34590	249	1	zhang	zhang	PROPN
ape-34590	249	2	,	,	PUNCT
ape-34590	249	3	m.	m.	NOUN
ape-34590	249	4	x.	x.	PROPN
ape-34590	249	5	(	(	PUNCT
ape-34590	249	6	2007	2007	NUM
ape-34590	249	7	)	)	PUNCT
ape-34590	249	8	.	.	PUNCT
ape-34590	250	1	study	study	NOUN
ape-34590	250	2	on	on	ADP
ape-34590	250	3	several	several	ADJ
ape-34590	250	4	issues	issue	NOUN
ape-34590	250	5	of	of	ADP
ape-34590	250	6	legal	legal	ADJ
ape-34590	250	7	application	application	NOUN
ape-34590	250	8	in	in	ADP
ape-34590	250	9	new	new	ADJ
ape-34590	250	10	type	type	NOUN
ape-34590	250	11	of	of	ADP
ape-34590	250	12	bribery	bribery	NOUN
ape-34590	250	13	cases	case	NOUN
ape-34590	250	14	.	.	PUNCT
ape-34590	251	1	chinese	chinese	ADJ
ape-34590	251	2	journal	journal	PROPN
ape-34590	251	3	of	of	ADP
ape-34590	251	4	criminal	criminal	ADJ
ape-34590	251	5	law	law	NOUN
ape-34590	251	6	,	,	PUNCT
ape-34590	251	7	2007(06	2007(06	NUM
ape-34590	251	8	)	)	PUNCT
ape-34590	251	9	,	,	PUNCT
ape-34590	251	10	45	45	NUM
ape-34590	251	11	-	-	SYM
ape-34590	251	12	51	51	NUM
ape-34590	251	13	.	.	PUNCT