id	sid	tid	token	lemma	pos
ajbmeb-1104	1	1	american	american	PROPN
ajbmeb-1104	1	2	journal	journal	PROPN
ajbmeb-1104	1	3	of	of	ADP
ajbmeb-1104	1	4	business	business	NOUN
ajbmeb-1104	1	5	management	management	NOUN
ajbmeb-1104	1	6	,	,	PUNCT
ajbmeb-1104	1	7	economics	economic	NOUN
ajbmeb-1104	1	8	and	and	CCONJ
ajbmeb-1104	1	9	banking	banking	NOUN
ajbmeb-1104	1	10	issn	issn	PROPN
ajbmeb-1104	1	11	(	(	PUNCT
ajbmeb-1104	1	12	e	e	NOUN
ajbmeb-1104	1	13	):	):	PUNCT
ajbmeb-1104	1	14	2832	2832	NUM
ajbmeb-1104	1	15	-	-	SYM
ajbmeb-1104	1	16	8078	8078	NUM
ajbmeb-1104	1	17	volume	volume	NOUN
ajbmeb-1104	1	18	14	14	NUM
ajbmeb-1104	1	19	,	,	PUNCT
ajbmeb-1104	1	20	|	|	ADV
ajbmeb-1104	1	21	july	july	PROPN
ajbmeb-1104	1	22	,	,	PUNCT
ajbmeb-1104	1	23	2023	2023	NUM
ajbmeb-1104	1	24	p	p	NOUN
ajbmeb-1104	1	25	a	a	DET
ajbmeb-1104	1	26	g	g	NOUN
ajbmeb-1104	1	27	e	e	NOUN
ajbmeb-1104	1	28	|	|	ADV
ajbmeb-1104	1	29	131	131	NUM
ajbmeb-1104	1	30	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1104	1	31	the	the	DET
ajbmeb-1104	1	32	role	role	NOUN
ajbmeb-1104	1	33	of	of	ADP
ajbmeb-1104	1	34	the	the	DET
ajbmeb-1104	1	35	external	external	ADJ
ajbmeb-1104	1	36	auditor	auditor	NOUN
ajbmeb-1104	1	37	in	in	ADP
ajbmeb-1104	1	38	harmonizing	harmonize	VERB
ajbmeb-1104	1	39	the	the	DET
ajbmeb-1104	1	40	environment	environment	NOUN
ajbmeb-1104	1	41	and	and	CCONJ
ajbmeb-1104	1	42	society	society	NOUN
ajbmeb-1104	1	43	when	when	SCONJ
ajbmeb-1104	1	44	auditing	audit	VERB
ajbmeb-1104	1	45	the	the	DET
ajbmeb-1104	1	46	iraqi	iraqi	ADJ
ajbmeb-1104	1	47	economic	economic	ADJ
ajbmeb-1104	1	48	entities	entity	NOUN
ajbmeb-1104	1	49	a	a	DET
ajbmeb-1104	1	50	study	study	NOUN
ajbmeb-1104	1	51	according	accord	VERB
ajbmeb-1104	1	52	to	to	ADP
ajbmeb-1104	1	53	the	the	DET
ajbmeb-1104	1	54	international	international	ADJ
ajbmeb-1104	1	55	auditing	auditing	NOUN
ajbmeb-1104	1	56	standard	standard	NOUN
ajbmeb-1104	1	57	(	(	PUNCT
ajbmeb-1104	1	58	1010	1010	NUM
ajbmeb-1104	1	59	)	)	PUNCT
ajbmeb-1104	2	1	sarah	sarah	PROPN
ajbmeb-1104	2	2	abdulameer	abdulameer	VERB
ajbmeb-1104	2	3	kamil	kamil	PROPN
ajbmeb-1104	2	4	abugallal1	abugallal1	PROPN
ajbmeb-1104	2	5	)	)	PUNCT
ajbmeb-1104	2	6	sarah.abdulmeer@mu.edu.iq	sarah.abdulmeer@mu.edu.iq	PROPN
ajbmeb-1104	2	7	hanan	hanan	PROPN
ajbmeb-1104	2	8	abdulameer	abdulameer	PROPN
ajbmeb-1104	2	9	kadhim	kadhim	PROPN
ajbmeb-1104	2	10	al	al	PROPN
ajbmeb-1104	2	11	-	-	PUNCT
ajbmeb-1104	2	12	musawi(2	musawi(2	PROPN
ajbmeb-1104	2	13	)	)	PUNCT
ajbmeb-1104	2	14	hanan.almusawi12@gmail.com	hanan.almusawi12@gmail.com	X
ajbmeb-1104	2	15	kareem	kareem	PROPN
ajbmeb-1104	2	16	muttairhasan(3	muttairhasan(3	PROPN
ajbmeb-1104	2	17	)	)	PUNCT
ajbmeb-1104	3	1	kareem1991kk@gmail.com	kareem1991kk@gmail.com	PROPN
ajbmeb-1104	3	2	college	college	PROPN
ajbmeb-1104	3	3	of	of	ADP
ajbmeb-1104	3	4	administration	administration	PROPN
ajbmeb-1104	3	5	&	&	CCONJ
ajbmeb-1104	3	6	economics	economics	PROPN
ajbmeb-1104	3	7	,	,	PUNCT
ajbmeb-1104	3	8	al	al	PROPN
ajbmeb-1104	3	9	-	-	PUNCT
ajbmeb-1104	3	10	muthanna	muthanna	PROPN
ajbmeb-1104	3	11	university	university	NOUN
ajbmeb-1104	3	12	,	,	PUNCT
ajbmeb-1104	3	13	iraq	iraq	PROPN
ajbmeb-1104	3	14	(	(	PUNCT
ajbmeb-1104	3	15	1	1	NUM
ajbmeb-1104	3	16	,	,	PUNCT
ajbmeb-1104	3	17	3	3	X
ajbmeb-1104	3	18	)	)	PUNCT
ajbmeb-1104	3	19	ministry	ministry	NOUN
ajbmeb-1104	3	20	of	of	ADP
ajbmeb-1104	3	21	higher	high	ADJ
ajbmeb-1104	3	22	education	education	NOUN
ajbmeb-1104	3	23	and	and	CCONJ
ajbmeb-1104	3	24	scientific	scientific	ADJ
ajbmeb-1104	3	25	research	research	NOUN
ajbmeb-1104	3	26	financial	financial	ADJ
ajbmeb-1104	3	27	department	department	NOUN
ajbmeb-1104	3	28	(	(	PUNCT
ajbmeb-1104	3	29	2	2	NUM
ajbmeb-1104	3	30	)	)	PUNCT
ajbmeb-1104	3	31	a	a	DET
ajbmeb-1104	3	32	b	b	PROPN
ajbmeb-1104	3	33	s	s	ADP
ajbmeb-1104	3	34	t	t	PROPN
ajbmeb-1104	3	35	r	r	NOUN
ajbmeb-1104	3	36	a	a	DET
ajbmeb-1104	3	37	c	c	NOUN
ajbmeb-1104	3	38	t	t	NOUN
ajbmeb-1104	3	39	k	k	X
ajbmeb-1104	3	40	e	e	PROPN
ajbmeb-1104	3	41	y	y	PROPN
ajbmeb-1104	3	42	w	w	NOUN
ajbmeb-1104	4	1	o	o	NOUN
ajbmeb-1104	4	2	r	r	NOUN
ajbmeb-1104	4	3	d	d	X
ajbmeb-1104	4	4	s	s	VERB
ajbmeb-1104	4	5	the	the	DET
ajbmeb-1104	4	6	research	research	NOUN
ajbmeb-1104	4	7	aims	aim	VERB
ajbmeb-1104	4	8	to	to	PART
ajbmeb-1104	4	9	indicate	indicate	VERB
ajbmeb-1104	4	10	what	what	PRON
ajbmeb-1104	4	11	is	be	AUX
ajbmeb-1104	4	12	the	the	DET
ajbmeb-1104	4	13	role	role	NOUN
ajbmeb-1104	4	14	of	of	ADP
ajbmeb-1104	4	15	the	the	DET
ajbmeb-1104	4	16	external	external	ADJ
ajbmeb-1104	4	17	auditor	auditor	NOUN
ajbmeb-1104	4	18	in	in	ADP
ajbmeb-1104	4	19	the	the	DET
ajbmeb-1104	4	20	direction	direction	NOUN
ajbmeb-1104	4	21	of	of	ADP
ajbmeb-1104	4	22	detecting	detect	VERB
ajbmeb-1104	4	23	environmental	environmental	ADJ
ajbmeb-1104	4	24	and	and	CCONJ
ajbmeb-1104	4	25	social	social	ADJ
ajbmeb-1104	4	26	damages	damage	NOUN
ajbmeb-1104	4	27	according	accord	VERB
ajbmeb-1104	4	28	to	to	ADP
ajbmeb-1104	4	29	theoretical	theoretical	ADJ
ajbmeb-1104	4	30	frameworks	framework	NOUN
ajbmeb-1104	4	31	,	,	PUNCT
ajbmeb-1104	4	32	as	as	ADV
ajbmeb-1104	4	33	well	well	ADV
ajbmeb-1104	4	34	as	as	ADP
ajbmeb-1104	4	35	a	a	DET
ajbmeb-1104	4	36	statement	statement	NOUN
ajbmeb-1104	4	37	of	of	ADP
ajbmeb-1104	4	38	what	what	PRON
ajbmeb-1104	4	39	is	be	AUX
ajbmeb-1104	4	40	the	the	DET
ajbmeb-1104	4	41	role	role	NOUN
ajbmeb-1104	4	42	of	of	ADP
ajbmeb-1104	4	43	the	the	DET
ajbmeb-1104	4	44	external	external	ADJ
ajbmeb-1104	4	45	auditor	auditor	NOUN
ajbmeb-1104	4	46	in	in	ADP
ajbmeb-1104	4	47	the	the	DET
ajbmeb-1104	4	48	direction	direction	NOUN
ajbmeb-1104	4	49	of	of	ADP
ajbmeb-1104	4	50	detecting	detect	VERB
ajbmeb-1104	4	51	environmental	environmental	ADJ
ajbmeb-1104	4	52	and	and	CCONJ
ajbmeb-1104	4	53	social	social	ADJ
ajbmeb-1104	4	54	damages	damage	NOUN
ajbmeb-1104	4	55	resulting	result	VERB
ajbmeb-1104	4	56	from	from	ADP
ajbmeb-1104	4	57	the	the	DET
ajbmeb-1104	4	58	iraqi	iraqi	ADJ
ajbmeb-1104	4	59	economic	economic	ADJ
ajbmeb-1104	4	60	entities	entity	NOUN
ajbmeb-1104	4	61	(	(	PUNCT
ajbmeb-1104	4	62	industrial	industrial	ADJ
ajbmeb-1104	4	63	and	and	CCONJ
ajbmeb-1104	4	64	service	service	NOUN
ajbmeb-1104	4	65	)	)	PUNCT
ajbmeb-1104	4	66	as	as	ADP
ajbmeb-1104	4	67	a	a	DET
ajbmeb-1104	4	68	result	result	NOUN
ajbmeb-1104	4	69	of	of	ADP
ajbmeb-1104	4	70	practicing	practice	VERB
ajbmeb-1104	4	71	their	their	PRON
ajbmeb-1104	4	72	work	work	NOUN
ajbmeb-1104	4	73	in	in	ADP
ajbmeb-1104	4	74	order	order	NOUN
ajbmeb-1104	4	75	to	to	PART
ajbmeb-1104	4	76	limit	limit	VERB
ajbmeb-1104	4	77	or	or	CCONJ
ajbmeb-1104	4	78	prevent	prevent	VERB
ajbmeb-1104	4	79	those	those	DET
ajbmeb-1104	4	80	damages	damage	NOUN
ajbmeb-1104	4	81	that	that	PRON
ajbmeb-1104	4	82	fall	fall	VERB
ajbmeb-1104	4	83	on	on	ADP
ajbmeb-1104	4	84	the	the	DET
ajbmeb-1104	4	85	environment	environment	NOUN
ajbmeb-1104	4	86	and	and	CCONJ
ajbmeb-1104	4	87	society	society	NOUN
ajbmeb-1104	4	88	,	,	PUNCT
ajbmeb-1104	4	89	and	and	CCONJ
ajbmeb-1104	4	90	in	in	ADP
ajbmeb-1104	4	91	the	the	DET
ajbmeb-1104	4	92	light	light	NOUN
ajbmeb-1104	4	93	of	of	ADP
ajbmeb-1104	4	94	the	the	DET
ajbmeb-1104	4	95	results	result	NOUN
ajbmeb-1104	4	96	of	of	ADP
ajbmeb-1104	4	97	the	the	DET
ajbmeb-1104	4	98	practical	practical	ADJ
ajbmeb-1104	4	99	side	side	NOUN
ajbmeb-1104	4	100	,	,	PUNCT
ajbmeb-1104	4	101	the	the	DET
ajbmeb-1104	4	102	external	external	ADJ
ajbmeb-1104	4	103	auditor	auditor	NOUN
ajbmeb-1104	4	104	will	will	AUX
ajbmeb-1104	4	105	issue	issue	VERB
ajbmeb-1104	4	106	a	a	DET
ajbmeb-1104	4	107	conservative	conservative	ADJ
ajbmeb-1104	4	108	oversight	oversight	NOUN
ajbmeb-1104	4	109	report	report	NOUN
ajbmeb-1104	4	110	on	on	ADP
ajbmeb-1104	4	111	the	the	DET
ajbmeb-1104	4	112	activities	activity	NOUN
ajbmeb-1104	4	113	of	of	ADP
ajbmeb-1104	4	114	the	the	DET
ajbmeb-1104	4	115	iraqi	iraqi	ADJ
ajbmeb-1104	4	116	economic	economic	ADJ
ajbmeb-1104	4	117	entities	entity	NOUN
ajbmeb-1104	4	118	(	(	PUNCT
ajbmeb-1104	4	119	industrial	industrial	ADJ
ajbmeb-1104	4	120	and	and	CCONJ
ajbmeb-1104	4	121	service	service	NOUN
ajbmeb-1104	4	122	)	)	PUNCT
ajbmeb-1104	4	123	despite	despite	SCONJ
ajbmeb-1104	4	124	their	their	PRON
ajbmeb-1104	4	125	efforts	effort	NOUN
ajbmeb-1104	4	126	to	to	PART
ajbmeb-1104	4	127	preserve	preserve	VERB
ajbmeb-1104	4	128	the	the	DET
ajbmeb-1104	4	129	environment	environment	NOUN
ajbmeb-1104	4	130	and	and	CCONJ
ajbmeb-1104	4	131	protect	protect	VERB
ajbmeb-1104	4	132	society	society	NOUN
ajbmeb-1104	4	133	from	from	ADP
ajbmeb-1104	4	134	the	the	DET
ajbmeb-1104	4	135	effects	effect	NOUN
ajbmeb-1104	4	136	,	,	PUNCT
ajbmeb-1104	4	137	as	as	ADV
ajbmeb-1104	4	138	well	well	ADV
ajbmeb-1104	4	139	as	as	ADP
ajbmeb-1104	4	140	despite	despite	SCONJ
ajbmeb-1104	4	141	the	the	DET
ajbmeb-1104	4	142	disclosures	disclosure	NOUN
ajbmeb-1104	4	143	about	about	ADP
ajbmeb-1104	4	144	the	the	DET
ajbmeb-1104	4	145	size	size	NOUN
ajbmeb-1104	4	146	of	of	ADP
ajbmeb-1104	4	147	the	the	DET
ajbmeb-1104	4	148	impact	impact	NOUN
ajbmeb-1104	4	149	of	of	ADP
ajbmeb-1104	4	150	their	their	PRON
ajbmeb-1104	4	151	activities	activity	NOUN
ajbmeb-1104	4	152	on	on	ADP
ajbmeb-1104	4	153	the	the	DET
ajbmeb-1104	4	154	environment	environment	NOUN
ajbmeb-1104	4	155	and	and	CCONJ
ajbmeb-1104	4	156	society	society	NOUN
ajbmeb-1104	4	157	,	,	PUNCT
ajbmeb-1104	4	158	but	but	CCONJ
ajbmeb-1104	4	159	the	the	DET
ajbmeb-1104	4	160	presence	presence	NOUN
ajbmeb-1104	4	161	of	of	ADP
ajbmeb-1104	4	162	some	some	DET
ajbmeb-1104	4	163	damage	damage	NOUN
ajbmeb-1104	4	164	to	to	ADP
ajbmeb-1104	4	165	the	the	DET
ajbmeb-1104	4	166	environment	environment	NOUN
ajbmeb-1104	4	167	and	and	CCONJ
ajbmeb-1104	4	168	society	society	NOUN
ajbmeb-1104	4	169	and	and	CCONJ
ajbmeb-1104	4	170	one	one	NUM
ajbmeb-1104	4	171	of	of	ADP
ajbmeb-1104	4	172	the	the	DET
ajbmeb-1104	4	173	most	most	ADV
ajbmeb-1104	4	174	important	important	ADJ
ajbmeb-1104	4	175	recommendations	recommendation	NOUN
ajbmeb-1104	4	176	is	be	AUX
ajbmeb-1104	4	177	to	to	PART
ajbmeb-1104	4	178	activate	activate	VERB
ajbmeb-1104	4	179	the	the	DET
ajbmeb-1104	4	180	role	role	NOUN
ajbmeb-1104	4	181	of	of	ADP
ajbmeb-1104	4	182	the	the	DET
ajbmeb-1104	4	183	iraqi	iraqi	ADJ
ajbmeb-1104	4	184	industrial	industrial	ADJ
ajbmeb-1104	4	185	economic	economic	ADJ
ajbmeb-1104	4	186	entities	entity	NOUN
ajbmeb-1104	4	187	in	in	ADP
ajbmeb-1104	4	188	addressing	address	VERB
ajbmeb-1104	4	189	the	the	DET
ajbmeb-1104	4	190	reasons	reason	NOUN
ajbmeb-1104	4	191	for	for	ADP
ajbmeb-1104	4	192	stopping	stop	VERB
ajbmeb-1104	4	193	the	the	DET
ajbmeb-1104	4	194	factories	factory	NOUN
ajbmeb-1104	4	195	,	,	PUNCT
ajbmeb-1104	4	196	which	which	PRON
ajbmeb-1104	4	197	accounted	account	VERB
ajbmeb-1104	4	198	for	for	ADP
ajbmeb-1104	4	199	(	(	PUNCT
ajbmeb-1104	4	200	31	31	NUM
ajbmeb-1104	4	201	%	%	NOUN
ajbmeb-1104	4	202	)	)	PUNCT
ajbmeb-1104	4	203	of	of	ADP
ajbmeb-1104	4	204	the	the	DET
ajbmeb-1104	4	205	total	total	ADJ
ajbmeb-1104	4	206	factories	factory	NOUN
ajbmeb-1104	4	207	,	,	PUNCT
ajbmeb-1104	4	208	of	of	ADP
ajbmeb-1104	4	209	the	the	DET
ajbmeb-1104	4	210	total	total	ADJ
ajbmeb-1104	4	211	laboratories	laboratory	NOUN
ajbmeb-1104	4	212	.	.	PUNCT
ajbmeb-1104	5	1	in	in	ADP
ajbmeb-1104	5	2	addition	addition	NOUN
ajbmeb-1104	5	3	to	to	ADP
ajbmeb-1104	5	4	the	the	DET
ajbmeb-1104	5	5	use	use	NOUN
ajbmeb-1104	5	6	of	of	ADP
ajbmeb-1104	5	7	modern	modern	ADJ
ajbmeb-1104	5	8	methods	method	NOUN
ajbmeb-1104	5	9	in	in	ADP
ajbmeb-1104	5	10	the	the	DET
ajbmeb-1104	5	11	treatment	treatment	NOUN
ajbmeb-1104	5	12	of	of	ADP
ajbmeb-1104	5	13	industrial	industrial	ADJ
ajbmeb-1104	5	14	solid	solid	ADJ
ajbmeb-1104	5	15	waste	waste	NOUN
ajbmeb-1104	5	16	hazardous	hazardous	ADJ
ajbmeb-1104	5	17	to	to	ADP
ajbmeb-1104	5	18	the	the	DET
ajbmeb-1104	5	19	environment	environment	NOUN
ajbmeb-1104	5	20	and	and	CCONJ
ajbmeb-1104	5	21	society	society	NOUN
ajbmeb-1104	5	22	,	,	PUNCT
ajbmeb-1104	5	23	and	and	CCONJ
ajbmeb-1104	5	24	the	the	DET
ajbmeb-1104	5	25	necessity	necessity	NOUN
ajbmeb-1104	5	26	of	of	ADP
ajbmeb-1104	5	27	activating	activate	VERB
ajbmeb-1104	5	28	the	the	DET
ajbmeb-1104	5	29	role	role	NOUN
ajbmeb-1104	5	30	of	of	ADP
ajbmeb-1104	5	31	the	the	DET
ajbmeb-1104	5	32	iraqi	iraqi	ADJ
ajbmeb-1104	5	33	economic	economic	ADJ
ajbmeb-1104	5	34	service	service	NOUN
ajbmeb-1104	5	35	entities	entity	NOUN
ajbmeb-1104	5	36	in	in	ADP
ajbmeb-1104	5	37	increasing	increase	VERB
ajbmeb-1104	5	38	the	the	DET
ajbmeb-1104	5	39	percentage	percentage	NOUN
ajbmeb-1104	5	40	of	of	ADP
ajbmeb-1104	5	41	the	the	DET
ajbmeb-1104	5	42	population	population	NOUN
ajbmeb-1104	5	43	covered	cover	VERB
ajbmeb-1104	5	44	by	by	ADP
ajbmeb-1104	5	45	services	service	NOUN
ajbmeb-1104	5	46	as	as	ADV
ajbmeb-1104	5	47	well	well	ADV
ajbmeb-1104	5	48	as	as	ADP
ajbmeb-1104	5	49	moving	move	VERB
ajbmeb-1104	5	50	away	away	ADV
ajbmeb-1104	5	51	from	from	ADP
ajbmeb-1104	5	52	the	the	DET
ajbmeb-1104	5	53	traditional	traditional	ADJ
ajbmeb-1104	5	54	methods	method	NOUN
ajbmeb-1104	5	55	of	of	ADP
ajbmeb-1104	5	56	disposal	disposal	NOUN
ajbmeb-1104	5	57	of	of	ADP
ajbmeb-1104	5	58	the	the	DET
ajbmeb-1104	5	59	usual	usual	ADJ
ajbmeb-1104	5	60	waste	waste	NOUN
ajbmeb-1104	5	61	,	,	PUNCT
ajbmeb-1104	5	62	which	which	PRON
ajbmeb-1104	5	63	constituted	constitute	VERB
ajbmeb-1104	5	64	(	(	PUNCT
ajbmeb-1104	5	65	87.5	87.5	NUM
ajbmeb-1104	5	66	%	%	NOUN
ajbmeb-1104	5	67	)	)	PUNCT
ajbmeb-1104	5	68	of	of	ADP
ajbmeb-1104	5	69	the	the	DET
ajbmeb-1104	5	70	total	total	ADJ
ajbmeb-1104	5	71	quantities	quantity	NOUN
ajbmeb-1104	5	72	of	of	ADP
ajbmeb-1104	5	73	normal	normal	ADJ
ajbmeb-1104	5	74	waste	waste	NOUN
ajbmeb-1104	5	75	.	.	PUNCT
ajbmeb-1104	6	1	american	american	ADJ
ajbmeb-1104	6	2	journal	journal	PROPN
ajbmeb-1104	6	3	of	of	ADP
ajbmeb-1104	6	4	business	business	NOUN
ajbmeb-1104	6	5	management	management	NOUN
ajbmeb-1104	6	6	,	,	PUNCT
ajbmeb-1104	6	7	economics	economic	NOUN
ajbmeb-1104	6	8	and	and	CCONJ
ajbmeb-1104	6	9	banking	banking	NOUN
ajbmeb-1104	6	10	volume	volume	NOUN
ajbmeb-1104	6	11	14	14	NUM
ajbmeb-1104	6	12	july	july	PROPN
ajbmeb-1104	6	13	,	,	PUNCT
ajbmeb-1104	6	14	2023	2023	NUM
ajbmeb-1104	6	15	p	p	NOUN
ajbmeb-1104	6	16	a	a	DET
ajbmeb-1104	6	17	g	g	NOUN
ajbmeb-1104	6	18	e	e	NOUN
ajbmeb-1104	6	19	|	|	NOUN
ajbmeb-1104	6	20	132	132	NUM
ajbmeb-1104	6	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1104	6	22	introduction	introduction	NOUN
ajbmeb-1104	6	23	the	the	DET
ajbmeb-1104	6	24	prevailing	prevail	VERB
ajbmeb-1104	6	25	view	view	NOUN
ajbmeb-1104	6	26	of	of	ADP
ajbmeb-1104	6	27	the	the	DET
ajbmeb-1104	6	28	economic	economic	ADJ
ajbmeb-1104	6	29	entity	entity	NOUN
ajbmeb-1104	6	30	was	be	AUX
ajbmeb-1104	6	31	based	base	VERB
ajbmeb-1104	6	32	on	on	ADP
ajbmeb-1104	6	33	the	the	DET
ajbmeb-1104	6	34	sole	sole	ADJ
ajbmeb-1104	6	35	responsibility	responsibility	NOUN
ajbmeb-1104	6	36	of	of	ADP
ajbmeb-1104	6	37	exploiting	exploit	VERB
ajbmeb-1104	6	38	resources	resource	NOUN
ajbmeb-1104	6	39	with	with	ADP
ajbmeb-1104	6	40	the	the	DET
ajbmeb-1104	6	41	aim	aim	NOUN
ajbmeb-1104	6	42	of	of	ADP
ajbmeb-1104	6	43	increasing	increase	VERB
ajbmeb-1104	6	44	profits	profit	NOUN
ajbmeb-1104	6	45	and	and	CCONJ
ajbmeb-1104	6	46	providing	provide	VERB
ajbmeb-1104	6	47	goods	good	NOUN
ajbmeb-1104	6	48	and	and	CCONJ
ajbmeb-1104	6	49	services	service	NOUN
ajbmeb-1104	6	50	.	.	PUNCT
ajbmeb-1104	7	1	however	however	ADV
ajbmeb-1104	7	2	,	,	PUNCT
ajbmeb-1104	7	3	the	the	DET
ajbmeb-1104	7	4	economic	economic	ADJ
ajbmeb-1104	7	5	and	and	CCONJ
ajbmeb-1104	7	6	environmental	environmental	ADJ
ajbmeb-1104	7	7	changes	change	NOUN
ajbmeb-1104	7	8	after	after	ADP
ajbmeb-1104	7	9	world	world	PROPN
ajbmeb-1104	7	10	war	war	PROPN
ajbmeb-1104	7	11	ii	ii	PROPN
ajbmeb-1104	7	12	and	and	CCONJ
ajbmeb-1104	7	13	the	the	DET
ajbmeb-1104	7	14	damage	damage	NOUN
ajbmeb-1104	7	15	to	to	ADP
ajbmeb-1104	7	16	the	the	DET
ajbmeb-1104	7	17	environment	environment	NOUN
ajbmeb-1104	7	18	prompted	prompt	VERB
ajbmeb-1104	7	19	increasing	increase	VERB
ajbmeb-1104	7	20	attention	attention	NOUN
ajbmeb-1104	7	21	to	to	PART
ajbmeb-1104	7	22	be	be	AUX
ajbmeb-1104	7	23	given	give	VERB
ajbmeb-1104	7	24	to	to	ADP
ajbmeb-1104	7	25	the	the	DET
ajbmeb-1104	7	26	economic	economic	ADJ
ajbmeb-1104	7	27	entity	entity	NOUN
ajbmeb-1104	7	28	to	to	PART
ajbmeb-1104	7	29	have	have	VERB
ajbmeb-1104	7	30	new	new	ADJ
ajbmeb-1104	7	31	responsibilities	responsibility	NOUN
ajbmeb-1104	7	32	added	add	VERB
ajbmeb-1104	7	33	to	to	ADP
ajbmeb-1104	7	34	its	its	PRON
ajbmeb-1104	7	35	economic	economic	ADJ
ajbmeb-1104	7	36	responsibilities	responsibility	NOUN
ajbmeb-1104	7	37	,	,	PUNCT
ajbmeb-1104	7	38	which	which	PRON
ajbmeb-1104	7	39	are	be	AUX
ajbmeb-1104	7	40	social	social	ADJ
ajbmeb-1104	7	41	and	and	CCONJ
ajbmeb-1104	7	42	environmental	environmental	ADJ
ajbmeb-1104	7	43	responsibilities.(hayes	responsibilities.(hayes	NOUN
ajbmeb-1104	7	44	,	,	PUNCT
ajbmeb-1104	7	45	2005	2005	NUM
ajbmeb-1104	7	46	)	)	PUNCT
ajbmeb-1104	7	47	.	.	PUNCT
ajbmeb-1104	8	1	in	in	ADP
ajbmeb-1104	8	2	order	order	NOUN
ajbmeb-1104	8	3	for	for	SCONJ
ajbmeb-1104	8	4	them	they	PRON
ajbmeb-1104	8	5	to	to	PART
ajbmeb-1104	8	6	be	be	AUX
ajbmeb-1104	8	7	held	hold	VERB
ajbmeb-1104	8	8	accountable	accountable	ADJ
ajbmeb-1104	8	9	,	,	PUNCT
ajbmeb-1104	8	10	there	there	PRON
ajbmeb-1104	8	11	must	must	AUX
ajbmeb-1104	8	12	be	be	AUX
ajbmeb-1104	8	13	a	a	DET
ajbmeb-1104	8	14	specialized	specialized	ADJ
ajbmeb-1104	8	15	an	an	DET
ajbmeb-1104	8	16	external	external	ADJ
ajbmeb-1104	8	17	supervisor	supervisor	NOUN
ajbmeb-1104	8	18	that	that	PRON
ajbmeb-1104	8	19	performs	perform	VERB
ajbmeb-1104	8	20	performance	performance	NOUN
ajbmeb-1104	8	21	evaluation	evaluation	NOUN
ajbmeb-1104	8	22	work	work	NOUN
ajbmeb-1104	8	23	on	on	ADP
ajbmeb-1104	8	24	the	the	DET
ajbmeb-1104	8	25	extent	extent	NOUN
ajbmeb-1104	8	26	of	of	ADP
ajbmeb-1104	8	27	their	their	PRON
ajbmeb-1104	8	28	commitment	commitment	NOUN
ajbmeb-1104	8	29	to	to	ADP
ajbmeb-1104	8	30	achieving	achieve	VERB
ajbmeb-1104	8	31	a	a	DET
ajbmeb-1104	8	32	suitable	suitable	ADJ
ajbmeb-1104	8	33	environment	environment	NOUN
ajbmeb-1104	8	34	for	for	ADP
ajbmeb-1104	8	35	the	the	DET
ajbmeb-1104	8	36	living	living	NOUN
ajbmeb-1104	8	37	of	of	ADP
ajbmeb-1104	8	38	the	the	DET
ajbmeb-1104	8	39	population	population	NOUN
ajbmeb-1104	8	40	,	,	PUNCT
ajbmeb-1104	8	41	meeting	meet	VERB
ajbmeb-1104	8	42	its	its	PRON
ajbmeb-1104	8	43	needs	need	NOUN
ajbmeb-1104	8	44	,	,	PUNCT
ajbmeb-1104	8	45	improving	improve	VERB
ajbmeb-1104	8	46	and	and	CCONJ
ajbmeb-1104	8	47	developing	develop	VERB
ajbmeb-1104	8	48	their	their	PRON
ajbmeb-1104	8	49	quality	quality	NOUN
ajbmeb-1104	8	50	of	of	ADP
ajbmeb-1104	8	51	life	life	NOUN
ajbmeb-1104	8	52	and	and	CCONJ
ajbmeb-1104	8	53	expanding	expand	VERB
ajbmeb-1104	8	54	their	their	PRON
ajbmeb-1104	8	55	options	option	NOUN
ajbmeb-1104	8	56	.	.	PUNCT
ajbmeb-1104	9	1	the	the	DET
ajbmeb-1104	9	2	environmental	environmental	ADJ
ajbmeb-1104	9	3	and	and	CCONJ
ajbmeb-1104	9	4	social	social	ADJ
ajbmeb-1104	9	5	activities	activity	NOUN
ajbmeb-1104	9	6	have	have	VERB
ajbmeb-1104	9	7	a	a	DET
ajbmeb-1104	9	8	fundamental	fundamental	ADJ
ajbmeb-1104	9	9	impact	impact	NOUN
ajbmeb-1104	9	10	on	on	ADP
ajbmeb-1104	9	11	the	the	DET
ajbmeb-1104	9	12	financial	financial	ADJ
ajbmeb-1104	9	13	statements	statement	NOUN
ajbmeb-1104	9	14	,	,	PUNCT
ajbmeb-1104	9	15	which	which	PRON
ajbmeb-1104	9	16	arouses	arouse	VERB
ajbmeb-1104	9	17	the	the	DET
ajbmeb-1104	9	18	interest	interest	NOUN
ajbmeb-1104	9	19	of	of	ADP
ajbmeb-1104	9	20	the	the	DET
ajbmeb-1104	9	21	users	user	NOUN
ajbmeb-1104	9	22	of	of	ADP
ajbmeb-1104	9	23	the	the	DET
ajbmeb-1104	9	24	financial	financial	ADJ
ajbmeb-1104	9	25	statements	statement	NOUN
ajbmeb-1104	9	26	to	to	PART
ajbmeb-1104	9	27	demand	demand	VERB
ajbmeb-1104	9	28	the	the	DET
ajbmeb-1104	9	29	administration	administration	NOUN
ajbmeb-1104	9	30	to	to	ADP
ajbmeb-1104	9	31	approve,(thomas	approve,(thomas	PROPN
ajbmeb-1104	9	32	,	,	PUNCT
ajbmeb-1104	9	33	norway	norway	PROPN
ajbmeb-1104	9	34	,	,	PUNCT
ajbmeb-1104	9	35	&	&	CCONJ
ajbmeb-1104	9	36	johnson	johnson	PROPN
ajbmeb-1104	9	37	,	,	PUNCT
ajbmeb-1104	9	38	2006	2006	NUM
ajbmeb-1104	9	39	)	)	PUNCT
ajbmeb-1104	9	40	.measure	.measure	PUNCT
ajbmeb-1104	9	41	and	and	CCONJ
ajbmeb-1104	9	42	disclose	disclose	VERB
ajbmeb-1104	9	43	them	they	PRON
ajbmeb-1104	9	44	in	in	ADP
ajbmeb-1104	9	45	its	its	PRON
ajbmeb-1104	9	46	financial	financial	ADJ
ajbmeb-1104	9	47	statements	statement	NOUN
ajbmeb-1104	9	48	,	,	PUNCT
ajbmeb-1104	9	49	and	and	CCONJ
ajbmeb-1104	9	50	therefore	therefore	ADV
ajbmeb-1104	9	51	activating	activate	VERB
ajbmeb-1104	9	52	the	the	DET
ajbmeb-1104	9	53	role	role	NOUN
ajbmeb-1104	9	54	of	of	ADP
ajbmeb-1104	9	55	the	the	DET
ajbmeb-1104	9	56	external	external	ADJ
ajbmeb-1104	9	57	auditor	auditor	NOUN
ajbmeb-1104	9	58	through	through	ADP
ajbmeb-1104	9	59	the	the	DET
ajbmeb-1104	9	60	audit	audit	NOUN
ajbmeb-1104	9	61	procedures	procedure	NOUN
ajbmeb-1104	9	62	that	that	PRON
ajbmeb-1104	9	63	it	it	PRON
ajbmeb-1104	9	64	performs	perform	VERB
ajbmeb-1104	9	65	in	in	ADP
ajbmeb-1104	9	66	accordance	accordance	NOUN
ajbmeb-1104	9	67	with	with	ADP
ajbmeb-1104	9	68	the	the	DET
ajbmeb-1104	9	69	international	international	ADJ
ajbmeb-1104	9	70	auditing	auditing	NOUN
ajbmeb-1104	9	71	standard	standard	NOUN
ajbmeb-1104	9	72	(	(	PUNCT
ajbmeb-1104	9	73	1010	1010	NUM
ajbmeb-1104	9	74	)	)	PUNCT
ajbmeb-1104	9	75	provides	provide	VERB
ajbmeb-1104	9	76	all	all	DET
ajbmeb-1104	9	77	the	the	DET
ajbmeb-1104	9	78	beneficiaries	beneficiary	NOUN
ajbmeb-1104	9	79	with	with	ADP
ajbmeb-1104	9	80	information	information	NOUN
ajbmeb-1104	9	81	about	about	ADP
ajbmeb-1104	9	82	the	the	DET
ajbmeb-1104	9	83	performance	performance	NOUN
ajbmeb-1104	9	84	of	of	ADP
ajbmeb-1104	9	85	economic	economic	ADJ
ajbmeb-1104	9	86	entities	entity	NOUN
ajbmeb-1104	9	87	in	in	ADP
ajbmeb-1104	9	88	improving	improve	VERB
ajbmeb-1104	9	89	and	and	CCONJ
ajbmeb-1104	9	90	protecting	protect	VERB
ajbmeb-1104	9	91	the	the	DET
ajbmeb-1104	9	92	environment	environment	NOUN
ajbmeb-1104	9	93	and	and	CCONJ
ajbmeb-1104	9	94	reducing	reduce	VERB
ajbmeb-1104	9	95	damage	damage	NOUN
ajbmeb-1104	9	96	to	to	ADP
ajbmeb-1104	9	97	society	society	NOUN
ajbmeb-1104	9	98	and	and	CCONJ
ajbmeb-1104	9	99	the	the	DET
ajbmeb-1104	9	100	environment,(al	environment,(al	NOUN
ajbmeb-1104	9	101	-	-	PUNCT
ajbmeb-1104	9	102	thunaibat	thunaibat	NOUN
ajbmeb-1104	9	103	,	,	PUNCT
ajbmeb-1104	9	104	2009	2009	NUM
ajbmeb-1104	9	105	)	)	PUNCT
ajbmeb-1104	10	1	first	first	ADV
ajbmeb-1104	10	2	:	:	PUNCT
ajbmeb-1104	10	3	research	research	NOUN
ajbmeb-1104	10	4	methodology	methodology	NOUN
ajbmeb-1104	10	5	:	:	PUNCT
ajbmeb-1104	10	6	1	1	NUM
ajbmeb-1104	10	7	-	-	PUNCT
ajbmeb-1104	10	8	research	research	NOUN
ajbmeb-1104	10	9	problem	problem	NOUN
ajbmeb-1104	10	10	:	:	PUNCT
ajbmeb-1104	10	11	the	the	DET
ajbmeb-1104	10	12	research	research	NOUN
ajbmeb-1104	10	13	problem	problem	NOUN
ajbmeb-1104	10	14	is	be	AUX
ajbmeb-1104	10	15	embodied	embody	VERB
ajbmeb-1104	10	16	by	by	ADP
ajbmeb-1104	10	17	asking	ask	VERB
ajbmeb-1104	10	18	the	the	DET
ajbmeb-1104	10	19	following	follow	VERB
ajbmeb-1104	10	20	questions	question	NOUN
ajbmeb-1104	10	21	:	:	PUNCT
ajbmeb-1104	10	22	•does	•does	AUX
ajbmeb-1104	10	23	the	the	DET
ajbmeb-1104	10	24	external	external	ADJ
ajbmeb-1104	10	25	auditor	auditor	NOUN
ajbmeb-1104	10	26	in	in	ADP
ajbmeb-1104	10	27	the	the	DET
ajbmeb-1104	10	28	iraqi	iraqi	ADJ
ajbmeb-1104	10	29	environment	environment	NOUN
ajbmeb-1104	10	30	achieve	achieve	VERB
ajbmeb-1104	10	31	the	the	DET
ajbmeb-1104	10	32	maximum	maximum	ADJ
ajbmeb-1104	10	33	economic	economic	ADJ
ajbmeb-1104	10	34	benefits	benefit	NOUN
ajbmeb-1104	10	35	through	through	ADP
ajbmeb-1104	10	36	the	the	DET
ajbmeb-1104	10	37	possibility	possibility	NOUN
ajbmeb-1104	10	38	of	of	ADP
ajbmeb-1104	10	39	accessing	access	VERB
ajbmeb-1104	10	40	the	the	DET
ajbmeb-1104	10	41	reasons	reason	NOUN
ajbmeb-1104	10	42	for	for	ADP
ajbmeb-1104	10	43	the	the	DET
ajbmeb-1104	10	44	low	low	ADJ
ajbmeb-1104	10	45	level	level	NOUN
ajbmeb-1104	10	46	of	of	ADP
ajbmeb-1104	10	47	efficiency	efficiency	NOUN
ajbmeb-1104	10	48	of	of	ADP
ajbmeb-1104	10	49	the	the	DET
ajbmeb-1104	10	50	performance	performance	NOUN
ajbmeb-1104	10	51	of	of	ADP
ajbmeb-1104	10	52	economic	economic	ADJ
ajbmeb-1104	10	53	entities	entity	NOUN
ajbmeb-1104	10	54	in	in	ADP
ajbmeb-1104	10	55	reducing	reduce	VERB
ajbmeb-1104	10	56	the	the	DET
ajbmeb-1104	10	57	damage	damage	NOUN
ajbmeb-1104	10	58	,	,	PUNCT
ajbmeb-1104	10	59	social	social	ADJ
ajbmeb-1104	10	60	problems	problem	NOUN
ajbmeb-1104	10	61	and	and	CCONJ
ajbmeb-1104	10	62	environmental	environmental	ADJ
ajbmeb-1104	10	63	damage	damage	NOUN
ajbmeb-1104	10	64	that	that	PRON
ajbmeb-1104	10	65	they	they	PRON
ajbmeb-1104	10	66	cause	cause	VERB
ajbmeb-1104	10	67	when	when	SCONJ
ajbmeb-1104	10	68	carrying	carry	VERB
ajbmeb-1104	10	69	out	out	ADP
ajbmeb-1104	10	70	their	their	PRON
ajbmeb-1104	10	71	activities	activity	NOUN
ajbmeb-1104	10	72	.	.	PUNCT
ajbmeb-1104	11	1	•does	•doe	VERB
ajbmeb-1104	11	2	the	the	DET
ajbmeb-1104	11	3	external	external	ADJ
ajbmeb-1104	11	4	auditor	auditor	NOUN
ajbmeb-1104	11	5	make	make	VERB
ajbmeb-1104	11	6	an	an	DET
ajbmeb-1104	11	7	audit	audit	NOUN
ajbmeb-1104	11	8	report	report	NOUN
ajbmeb-1104	11	9	that	that	PRON
ajbmeb-1104	11	10	includes	include	VERB
ajbmeb-1104	11	11	environmental	environmental	ADJ
ajbmeb-1104	11	12	and	and	CCONJ
ajbmeb-1104	11	13	social	social	ADJ
ajbmeb-1104	11	14	information	information	NOUN
ajbmeb-1104	11	15	to	to	ADP
ajbmeb-1104	11	16	all	all	DET
ajbmeb-1104	11	17	members	member	NOUN
ajbmeb-1104	11	18	of	of	ADP
ajbmeb-1104	11	19	society	society	NOUN
ajbmeb-1104	11	20	so	so	SCONJ
ajbmeb-1104	11	21	that	that	SCONJ
ajbmeb-1104	11	22	they	they	PRON
ajbmeb-1104	11	23	can	can	AUX
ajbmeb-1104	11	24	evaluate	evaluate	VERB
ajbmeb-1104	11	25	the	the	DET
ajbmeb-1104	11	26	extent	extent	NOUN
ajbmeb-1104	11	27	to	to	PART
ajbmeb-1104	11	28	which	which	PRON
ajbmeb-1104	11	29	these	these	DET
ajbmeb-1104	11	30	rare	rare	ADJ
ajbmeb-1104	11	31	resources	resource	NOUN
ajbmeb-1104	11	32	are	be	AUX
ajbmeb-1104	11	33	used	use	VERB
ajbmeb-1104	11	34	by	by	ADP
ajbmeb-1104	11	35	the	the	DET
ajbmeb-1104	11	36	entity	entity	NOUN
ajbmeb-1104	11	37	managements	management	NOUN
ajbmeb-1104	11	38	efficiently	efficiently	ADV
ajbmeb-1104	11	39	and	and	CCONJ
ajbmeb-1104	11	40	effectively	effectively	ADV
ajbmeb-1104	11	41	?	?	PUNCT
ajbmeb-1104	12	1	2research	2research	NUM
ajbmeb-1104	12	2	objectives	objective	VERB
ajbmeb-1104	12	3	:	:	PUNCT
ajbmeb-1104	12	4	the	the	DET
ajbmeb-1104	12	5	research	research	NOUN
ajbmeb-1104	12	6	aims	aim	VERB
ajbmeb-1104	12	7	to	to	PART
ajbmeb-1104	12	8	clarify	clarify	VERB
ajbmeb-1104	12	9	what	what	PRON
ajbmeb-1104	12	10	is	be	AUX
ajbmeb-1104	12	11	the	the	DET
ajbmeb-1104	12	12	role	role	NOUN
ajbmeb-1104	12	13	of	of	ADP
ajbmeb-1104	12	14	the	the	DET
ajbmeb-1104	12	15	external	external	ADJ
ajbmeb-1104	12	16	auditor	auditor	NOUN
ajbmeb-1104	12	17	in	in	ADP
ajbmeb-1104	12	18	the	the	DET
ajbmeb-1104	12	19	direction	direction	NOUN
ajbmeb-1104	12	20	of	of	ADP
ajbmeb-1104	12	21	detecting	detect	VERB
ajbmeb-1104	12	22	environmental	environmental	ADJ
ajbmeb-1104	12	23	and	and	CCONJ
ajbmeb-1104	12	24	social	social	ADJ
ajbmeb-1104	12	25	damages	damage	NOUN
ajbmeb-1104	12	26	according	accord	VERB
ajbmeb-1104	12	27	to	to	ADP
ajbmeb-1104	12	28	theoretical	theoretical	ADJ
ajbmeb-1104	12	29	frameworks	framework	NOUN
ajbmeb-1104	12	30	,	,	PUNCT
ajbmeb-1104	12	31	as	as	ADV
ajbmeb-1104	12	32	well	well	ADV
ajbmeb-1104	12	33	as	as	ADP
ajbmeb-1104	12	34	indicating	indicate	VERB
ajbmeb-1104	12	35	what	what	PRON
ajbmeb-1104	12	36	is	be	AUX
ajbmeb-1104	12	37	the	the	DET
ajbmeb-1104	12	38	role	role	NOUN
ajbmeb-1104	12	39	of	of	ADP
ajbmeb-1104	12	40	the	the	DET
ajbmeb-1104	12	41	external	external	ADJ
ajbmeb-1104	12	42	auditor	auditor	NOUN
ajbmeb-1104	12	43	in	in	ADP
ajbmeb-1104	12	44	the	the	DET
ajbmeb-1104	12	45	direction	direction	NOUN
ajbmeb-1104	12	46	of	of	ADP
ajbmeb-1104	12	47	detecting	detect	VERB
ajbmeb-1104	12	48	environmental	environmental	ADJ
ajbmeb-1104	12	49	and	and	CCONJ
ajbmeb-1104	12	50	social	social	ADJ
ajbmeb-1104	12	51	damages	damage	NOUN
ajbmeb-1104	12	52	resulting	result	VERB
ajbmeb-1104	12	53	from	from	ADP
ajbmeb-1104	12	54	iraqi	iraqi	ADJ
ajbmeb-1104	12	55	economic	economic	ADJ
ajbmeb-1104	12	56	entities	entity	NOUN
ajbmeb-1104	12	57	(	(	PUNCT
ajbmeb-1104	12	58	industrial	industrial	ADJ
ajbmeb-1104	12	59	and	and	CCONJ
ajbmeb-1104	12	60	service	service	NOUN
ajbmeb-1104	12	61	)	)	PUNCT
ajbmeb-1104	12	62	as	as	ADP
ajbmeb-1104	12	63	a	a	DET
ajbmeb-1104	12	64	result	result	NOUN
ajbmeb-1104	12	65	of	of	ADP
ajbmeb-1104	12	66	practicing	practice	VERB
ajbmeb-1104	12	67	their	their	PRON
ajbmeb-1104	12	68	work	work	NOUN
ajbmeb-1104	12	69	in	in	ADP
ajbmeb-1104	12	70	order	order	NOUN
ajbmeb-1104	12	71	to	to	PART
ajbmeb-1104	12	72	limit	limit	VERB
ajbmeb-1104	12	73	or	or	CCONJ
ajbmeb-1104	12	74	prevent	prevent	VERB
ajbmeb-1104	12	75	those	those	DET
ajbmeb-1104	12	76	damages	damage	NOUN
ajbmeb-1104	12	77	that	that	PRON
ajbmeb-1104	12	78	occur	occur	VERB
ajbmeb-1104	12	79	to	to	ADP
ajbmeb-1104	12	80	the	the	DET
ajbmeb-1104	12	81	environment	environment	NOUN
ajbmeb-1104	12	82	and	and	CCONJ
ajbmeb-1104	12	83	society	society	NOUN
ajbmeb-1104	12	84	according	accord	VERB
ajbmeb-1104	12	85	to	to	ADP
ajbmeb-1104	12	86	practical	practical	ADJ
ajbmeb-1104	12	87	cases	case	NOUN
ajbmeb-1104	12	88	.	.	PUNCT
ajbmeb-1104	13	1	3	3	NUM
ajbmeb-1104	13	2	-	-	NUM
ajbmeb-1104	13	3	the	the	DET
ajbmeb-1104	13	4	importance	importance	NOUN
ajbmeb-1104	13	5	of	of	ADP
ajbmeb-1104	13	6	the	the	DET
ajbmeb-1104	13	7	research	research	NOUN
ajbmeb-1104	13	8	:	:	PUNCT
ajbmeb-1104	13	9	the	the	DET
ajbmeb-1104	13	10	importance	importance	NOUN
ajbmeb-1104	13	11	of	of	ADP
ajbmeb-1104	13	12	the	the	DET
ajbmeb-1104	13	13	research	research	NOUN
ajbmeb-1104	13	14	is	be	AUX
ajbmeb-1104	13	15	represented	represent	VERB
ajbmeb-1104	13	16	in	in	ADP
ajbmeb-1104	13	17	achieving	achieve	VERB
ajbmeb-1104	13	18	maximum	maximum	ADJ
ajbmeb-1104	13	19	economic	economic	ADJ
ajbmeb-1104	13	20	benefits	benefit	NOUN
ajbmeb-1104	13	21	,	,	PUNCT
ajbmeb-1104	13	22	achieving	achieve	VERB
ajbmeb-1104	13	23	well	well	ADV
ajbmeb-1104	13	24	-	-	PUNCT
ajbmeb-1104	13	25	being	being	NOUN
ajbmeb-1104	13	26	for	for	ADP
ajbmeb-1104	13	27	all	all	DET
ajbmeb-1104	13	28	members	member	NOUN
ajbmeb-1104	13	29	of	of	ADP
ajbmeb-1104	13	30	society	society	NOUN
ajbmeb-1104	13	31	through	through	ADP
ajbmeb-1104	13	32	the	the	DET
ajbmeb-1104	13	33	information	information	NOUN
ajbmeb-1104	13	34	provided	provide	VERB
ajbmeb-1104	13	35	by	by	ADP
ajbmeb-1104	13	36	the	the	DET
ajbmeb-1104	13	37	external	external	ADJ
ajbmeb-1104	13	38	auditor	auditor	NOUN
ajbmeb-1104	13	39	in	in	ADP
ajbmeb-1104	13	40	his	his	PRON
ajbmeb-1104	13	41	audit	audit	NOUN
ajbmeb-1104	13	42	report	report	NOUN
ajbmeb-1104	13	43	that	that	PRON
ajbmeb-1104	13	44	contributes	contribute	VERB
ajbmeb-1104	13	45	to	to	ADP
ajbmeb-1104	13	46	evaluating	evaluate	VERB
ajbmeb-1104	13	47	the	the	DET
ajbmeb-1104	13	48	extent	extent	NOUN
ajbmeb-1104	13	49	to	to	PART
ajbmeb-1104	13	50	which	which	PRON
ajbmeb-1104	13	51	these	these	DET
ajbmeb-1104	13	52	rare	rare	ADJ
ajbmeb-1104	13	53	resources	resource	NOUN
ajbmeb-1104	13	54	are	be	AUX
ajbmeb-1104	13	55	used	use	VERB
ajbmeb-1104	13	56	by	by	ADP
ajbmeb-1104	13	57	the	the	DET
ajbmeb-1104	13	58	entity	entity	NOUN
ajbmeb-1104	13	59	managements	management	NOUN
ajbmeb-1104	13	60	efficiently	efficiently	ADV
ajbmeb-1104	13	61	and	and	CCONJ
ajbmeb-1104	13	62	effectively	effectively	ADV
ajbmeb-1104	13	63	.	.	PUNCT
ajbmeb-1104	14	1	4a	4a	NUM
ajbmeb-1104	14	2	hypothesis	hypothesis	NOUN
ajbmeb-1104	14	3	for	for	ADP
ajbmeb-1104	14	4	the	the	DET
ajbmeb-1104	14	5	research	research	NOUN
ajbmeb-1104	14	6	:	:	PUNCT
ajbmeb-1104	14	7	the	the	DET
ajbmeb-1104	14	8	research	research	NOUN
ajbmeb-1104	14	9	is	be	AUX
ajbmeb-1104	14	10	based	base	VERB
ajbmeb-1104	14	11	on	on	ADP
ajbmeb-1104	14	12	the	the	DET
ajbmeb-1104	14	13	assumption	assumption	NOUN
ajbmeb-1104	14	14	that	that	SCONJ
ajbmeb-1104	14	15	(	(	PUNCT
ajbmeb-1104	14	16	the	the	DET
ajbmeb-1104	14	17	external	external	ADJ
ajbmeb-1104	14	18	auditor	auditor	NOUN
ajbmeb-1104	14	19	's	's	PART
ajbmeb-1104	14	20	guidance	guidance	NOUN
ajbmeb-1104	14	21	with	with	ADP
ajbmeb-1104	14	22	the	the	DET
ajbmeb-1104	14	23	international	international	ADJ
ajbmeb-1104	14	24	auditing	auditing	NOUN
ajbmeb-1104	14	25	standard	standard	NOUN
ajbmeb-1104	14	26	(	(	PUNCT
ajbmeb-1104	14	27	1010	1010	NUM
ajbmeb-1104	14	28	)	)	PUNCT
ajbmeb-1104	14	29	leads	lead	VERB
ajbmeb-1104	14	30	to	to	ADP
ajbmeb-1104	14	31	diagnosing	diagnose	VERB
ajbmeb-1104	14	32	and	and	CCONJ
ajbmeb-1104	14	33	addressing	address	VERB
ajbmeb-1104	14	34	the	the	DET
ajbmeb-1104	14	35	damages	damage	NOUN
ajbmeb-1104	14	36	of	of	ADP
ajbmeb-1104	14	37	economic	economic	ADJ
ajbmeb-1104	14	38	entities	entity	NOUN
ajbmeb-1104	14	39	to	to	ADP
ajbmeb-1104	14	40	the	the	DET
ajbmeb-1104	14	41	environment	environment	NOUN
ajbmeb-1104	14	42	and	and	CCONJ
ajbmeb-1104	14	43	society	society	NOUN
ajbmeb-1104	14	44	as	as	ADP
ajbmeb-1104	14	45	a	a	DET
ajbmeb-1104	14	46	result	result	NOUN
ajbmeb-1104	14	47	of	of	ADP
ajbmeb-1104	14	48	carrying	carry	VERB
ajbmeb-1104	14	49	out	out	ADP
ajbmeb-1104	14	50	their	their	PRON
ajbmeb-1104	14	51	work	work	NOUN
ajbmeb-1104	14	52	.	.	PUNCT
ajbmeb-1104	15	1	5	5	NUM
ajbmeb-1104	15	2	-	-	NUM
ajbmeb-1104	15	3	the	the	DET
ajbmeb-1104	15	4	scientific	scientific	ADJ
ajbmeb-1104	15	5	method	method	NOUN
ajbmeb-1104	15	6	of	of	ADP
ajbmeb-1104	15	7	research	research	NOUN
ajbmeb-1104	15	8	to	to	PART
ajbmeb-1104	15	9	achieve	achieve	VERB
ajbmeb-1104	15	10	the	the	DET
ajbmeb-1104	15	11	objectives	objective	NOUN
ajbmeb-1104	15	12	of	of	ADP
ajbmeb-1104	15	13	the	the	DET
ajbmeb-1104	15	14	research	research	NOUN
ajbmeb-1104	15	15	,	,	PUNCT
ajbmeb-1104	15	16	two	two	NUM
ajbmeb-1104	15	17	approaches	approach	NOUN
ajbmeb-1104	15	18	have	have	AUX
ajbmeb-1104	15	19	been	be	AUX
ajbmeb-1104	15	20	followed	follow	VERB
ajbmeb-1104	15	21	in	in	ADP
ajbmeb-1104	15	22	defining	define	VERB
ajbmeb-1104	15	23	the	the	DET
ajbmeb-1104	15	24	research	research	NOUN
ajbmeb-1104	15	25	problem	problem	NOUN
ajbmeb-1104	15	26	and	and	CCONJ
ajbmeb-1104	15	27	the	the	DET
ajbmeb-1104	15	28	theoretical	theoretical	ADJ
ajbmeb-1104	15	29	side	side	NOUN
ajbmeb-1104	15	30	,	,	PUNCT
ajbmeb-1104	15	31	since	since	SCONJ
ajbmeb-1104	15	32	it	it	PRON
ajbmeb-1104	15	33	relied	rely	VERB
ajbmeb-1104	15	34	on	on	ADP
ajbmeb-1104	15	35	the	the	DET
ajbmeb-1104	15	36	inductive	inductive	ADJ
ajbmeb-1104	15	37	approach	approach	NOUN
ajbmeb-1104	15	38	in	in	ADP
ajbmeb-1104	15	39	determining	determine	VERB
ajbmeb-1104	15	40	a	a	DET
ajbmeb-1104	15	41	realistic	realistic	ADJ
ajbmeb-1104	15	42	american	american	ADJ
ajbmeb-1104	15	43	journal	journal	PROPN
ajbmeb-1104	15	44	of	of	ADP
ajbmeb-1104	15	45	business	business	NOUN
ajbmeb-1104	15	46	management	management	NOUN
ajbmeb-1104	15	47	,	,	PUNCT
ajbmeb-1104	15	48	economics	economic	NOUN
ajbmeb-1104	15	49	and	and	CCONJ
ajbmeb-1104	15	50	banking	banking	NOUN
ajbmeb-1104	15	51	volume	volume	NOUN
ajbmeb-1104	15	52	14	14	NUM
ajbmeb-1104	15	53	july	july	PROPN
ajbmeb-1104	15	54	,	,	PUNCT
ajbmeb-1104	15	55	2023	2023	NUM
ajbmeb-1104	15	56	p	p	NOUN
ajbmeb-1104	15	57	a	a	DET
ajbmeb-1104	15	58	g	g	NOUN
ajbmeb-1104	15	59	e	e	NOUN
ajbmeb-1104	15	60	|	|	ADV
ajbmeb-1104	15	61	133	133	NUM
ajbmeb-1104	15	62	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1104	15	63	problem	problem	NOUN
ajbmeb-1104	15	64	that	that	PRON
ajbmeb-1104	15	65	economic	economic	ADJ
ajbmeb-1104	15	66	entities	entity	NOUN
ajbmeb-1104	15	67	suffer	suffer	VERB
ajbmeb-1104	15	68	from	from	ADP
ajbmeb-1104	15	69	in	in	ADP
ajbmeb-1104	15	70	the	the	DET
ajbmeb-1104	15	71	iraqi	iraqi	ADJ
ajbmeb-1104	15	72	environment	environment	NOUN
ajbmeb-1104	15	73	,	,	PUNCT
ajbmeb-1104	15	74	and	and	CCONJ
ajbmeb-1104	15	75	relied	rely	VERB
ajbmeb-1104	15	76	on	on	ADP
ajbmeb-1104	15	77	the	the	DET
ajbmeb-1104	15	78	deductive	deductive	ADJ
ajbmeb-1104	15	79	approach	approach	NOUN
ajbmeb-1104	15	80	on	on	ADP
ajbmeb-1104	15	81	the	the	DET
ajbmeb-1104	15	82	theoretical	theoretical	ADJ
ajbmeb-1104	15	83	side	side	NOUN
ajbmeb-1104	15	84	,	,	PUNCT
ajbmeb-1104	15	85	but	but	CCONJ
ajbmeb-1104	15	86	regarding	regard	VERB
ajbmeb-1104	15	87	the	the	DET
ajbmeb-1104	15	88	practical	practical	ADJ
ajbmeb-1104	15	89	side	side	NOUN
ajbmeb-1104	15	90	,	,	PUNCT
ajbmeb-1104	15	91	it	it	PRON
ajbmeb-1104	15	92	used	use	VERB
ajbmeb-1104	15	93	the	the	DET
ajbmeb-1104	15	94	analytical	analytical	ADJ
ajbmeb-1104	15	95	method	method	NOUN
ajbmeb-1104	15	96	.	.	PUNCT
ajbmeb-1104	16	1	6	6	NUM
ajbmeb-1104	16	2	-	-	NUM
ajbmeb-1104	16	3	the	the	DET
ajbmeb-1104	16	4	research	research	NOUN
ajbmeb-1104	16	5	model	model	NOUN
ajbmeb-1104	16	6	:	:	PUNCT
ajbmeb-1104	16	7	to	to	PART
ajbmeb-1104	16	8	clarify	clarify	VERB
ajbmeb-1104	16	9	the	the	DET
ajbmeb-1104	16	10	relationship	relationship	NOUN
ajbmeb-1104	16	11	between	between	ADP
ajbmeb-1104	16	12	the	the	DET
ajbmeb-1104	16	13	study	study	NOUN
ajbmeb-1104	16	14	variables	variable	NOUN
ajbmeb-1104	16	15	(	(	PUNCT
ajbmeb-1104	16	16	independent	independent	ADJ
ajbmeb-1104	16	17	and	and	CCONJ
ajbmeb-1104	16	18	dependent	dependent	ADJ
ajbmeb-1104	16	19	)	)	PUNCT
ajbmeb-1104	16	20	,	,	PUNCT
ajbmeb-1104	16	21	the	the	DET
ajbmeb-1104	16	22	form	form	NOUN
ajbmeb-1104	16	23	was	be	AUX
ajbmeb-1104	16	24	prepared	prepare	VERB
ajbmeb-1104	16	25	below	below	ADV
ajbmeb-1104	16	26	:	:	PUNCT
ajbmeb-1104	16	27	auditing	audit	VERB
ajbmeb-1104	16	28	theoretical	theoretical	ADJ
ajbmeb-1104	16	29	framework	framework	NOUN
ajbmeb-1104	16	30	/	/	PUNCT
ajbmeb-1104	16	31	the	the	DET
ajbmeb-1104	16	32	nature	nature	NOUN
ajbmeb-1104	16	33	of	of	ADP
ajbmeb-1104	16	34	external	external	ADJ
ajbmeb-1104	16	35	auditing	auditing	NOUN
ajbmeb-1104	16	36	on	on	ADP
ajbmeb-1104	16	37	environmental	environmental	ADJ
ajbmeb-1104	16	38	and	and	CCONJ
ajbmeb-1104	16	39	social	social	ADJ
ajbmeb-1104	16	40	activities	activity	NOUN
ajbmeb-1104	16	41	in	in	ADP
ajbmeb-1104	16	42	economic	economic	ADJ
ajbmeb-1104	16	43	entities	entity	NOUN
ajbmeb-1104	16	44	:	:	PUNCT
ajbmeb-1104	16	45	first	first	ADV
ajbmeb-1104	16	46	:	:	PUNCT
ajbmeb-1104	16	47	the	the	DET
ajbmeb-1104	16	48	environmental	environmental	ADJ
ajbmeb-1104	16	49	and	and	CCONJ
ajbmeb-1104	16	50	social	social	ADJ
ajbmeb-1104	16	51	responsibility	responsibility	NOUN
ajbmeb-1104	16	52	of	of	ADP
ajbmeb-1104	16	53	the	the	DET
ajbmeb-1104	16	54	economic	economic	ADJ
ajbmeb-1104	16	55	entities	entity	NOUN
ajbmeb-1104	16	56	previously	previously	ADV
ajbmeb-1104	16	57	consisted	consist	VERB
ajbmeb-1104	16	58	in	in	ADP
ajbmeb-1104	16	59	profit	profit	NOUN
ajbmeb-1104	16	60	maximization	maximization	NOUN
ajbmeb-1104	16	61	only	only	ADV
ajbmeb-1104	16	62	,	,	PUNCT
ajbmeb-1104	16	63	but	but	CCONJ
ajbmeb-1104	16	64	the	the	DET
ajbmeb-1104	16	65	environmental	environmental	ADJ
ajbmeb-1104	16	66	and	and	CCONJ
ajbmeb-1104	16	67	social	social	ADJ
ajbmeb-1104	16	68	circumstances	circumstance	NOUN
ajbmeb-1104	16	69	related	relate	VERB
ajbmeb-1104	16	70	to	to	ADP
ajbmeb-1104	16	71	them	they	PRON
ajbmeb-1104	16	72	,	,	PUNCT
ajbmeb-1104	16	73	such	such	ADJ
ajbmeb-1104	16	74	as	as	ADP
ajbmeb-1104	16	75	the	the	DET
ajbmeb-1104	16	76	emergence	emergence	NOUN
ajbmeb-1104	16	77	of	of	ADP
ajbmeb-1104	16	78	the	the	DET
ajbmeb-1104	16	79	large	large	ADJ
ajbmeb-1104	16	80	disparity	disparity	NOUN
ajbmeb-1104	16	81	in	in	ADP
ajbmeb-1104	16	82	income	income	NOUN
ajbmeb-1104	16	83	and	and	CCONJ
ajbmeb-1104	16	84	pollution	pollution	NOUN
ajbmeb-1104	16	85	of	of	ADP
ajbmeb-1104	16	86	the	the	DET
ajbmeb-1104	16	87	environment	environment	NOUN
ajbmeb-1104	16	88	,	,	PUNCT
ajbmeb-1104	16	89	changed	change	VERB
ajbmeb-1104	16	90	the	the	DET
ajbmeb-1104	16	91	basic	basic	ADJ
ajbmeb-1104	16	92	justification	justification	NOUN
ajbmeb-1104	16	93	for	for	ADP
ajbmeb-1104	16	94	their	their	PRON
ajbmeb-1104	16	95	existence	existence	NOUN
ajbmeb-1104	16	96	,	,	PUNCT
ajbmeb-1104	16	97	and	and	CCONJ
ajbmeb-1104	16	98	therefore	therefore	ADV
ajbmeb-1104	16	99	the	the	DET
ajbmeb-1104	16	100	environmental	environmental	ADJ
ajbmeb-1104	16	101	and	and	CCONJ
ajbmeb-1104	16	102	social	social	ADJ
ajbmeb-1104	16	103	responsibilities	responsibility	NOUN
ajbmeb-1104	16	104	of	of	ADP
ajbmeb-1104	16	105	the	the	DET
ajbmeb-1104	16	106	economic	economic	ADJ
ajbmeb-1104	16	107	entity	entity	NOUN
ajbmeb-1104	16	108	can	can	AUX
ajbmeb-1104	16	109	be	be	AUX
ajbmeb-1104	16	110	clarified	clarify	VERB
ajbmeb-1104	16	111	as	as	SCONJ
ajbmeb-1104	16	112	follows	follow	VERB
ajbmeb-1104	16	113	:	:	PUNCT
ajbmeb-1104	16	114	1	1	NUM
ajbmeb-1104	16	115	-	-	PUNCT
ajbmeb-1104	16	116	environmental	environmental	ADJ
ajbmeb-1104	16	117	responsibility	responsibility	NOUN
ajbmeb-1104	16	118	:	:	PUNCT
ajbmeb-1104	16	119	it	it	PRON
ajbmeb-1104	16	120	is	be	AUX
ajbmeb-1104	16	121	represented	represent	VERB
ajbmeb-1104	16	122	by	by	ADP
ajbmeb-1104	16	123	the	the	DET
ajbmeb-1104	16	124	real	real	ADJ
ajbmeb-1104	16	125	disclosure	disclosure	NOUN
ajbmeb-1104	16	126	of	of	ADP
ajbmeb-1104	16	127	the	the	DET
ajbmeb-1104	16	128	economic	economic	ADJ
ajbmeb-1104	16	129	entities	entity	NOUN
ajbmeb-1104	16	130	commitment	commitment	NOUN
ajbmeb-1104	16	131	to	to	ADP
ajbmeb-1104	16	132	preventing	prevent	VERB
ajbmeb-1104	16	133	damages	damage	NOUN
ajbmeb-1104	16	134	that	that	SCONJ
ajbmeb-1104	16	135	it	it	PRON
ajbmeb-1104	16	136	may	may	AUX
ajbmeb-1104	16	137	cause	cause	VERB
ajbmeb-1104	16	138	to	to	ADP
ajbmeb-1104	16	139	the	the	DET
ajbmeb-1104	16	140	environment	environment	NOUN
ajbmeb-1104	16	141	as	as	ADP
ajbmeb-1104	16	142	a	a	DET
ajbmeb-1104	16	143	result	result	NOUN
ajbmeb-1104	16	144	of	of	ADP
ajbmeb-1104	16	145	production	production	NOUN
ajbmeb-1104	16	146	processes	process	NOUN
ajbmeb-1104	16	147	,	,	PUNCT
ajbmeb-1104	16	148	and	and	CCONJ
ajbmeb-1104	16	149	what	what	PRON
ajbmeb-1104	16	150	is	be	AUX
ajbmeb-1104	16	151	its	its	PRON
ajbmeb-1104	16	152	role	role	NOUN
ajbmeb-1104	16	153	in	in	ADP
ajbmeb-1104	16	154	reducing	reduce	VERB
ajbmeb-1104	16	155	the	the	DET
ajbmeb-1104	16	156	process	process	NOUN
ajbmeb-1104	16	157	of	of	ADP
ajbmeb-1104	16	158	product	product	NOUN
ajbmeb-1104	16	159	spoilage	spoilage	NOUN
ajbmeb-1104	16	160	and	and	CCONJ
ajbmeb-1104	16	161	gas	gas	NOUN
ajbmeb-1104	16	162	emissions	emission	NOUN
ajbmeb-1104	16	163	,	,	PUNCT
ajbmeb-1104	16	164	in	in	ADP
ajbmeb-1104	16	165	restoring	restore	VERB
ajbmeb-1104	16	166	balance	balance	NOUN
ajbmeb-1104	16	167	between	between	ADP
ajbmeb-1104	16	168	workers	worker	NOUN
ajbmeb-1104	16	169	and	and	CCONJ
ajbmeb-1104	16	170	in	in	ADP
ajbmeb-1104	16	171	preserving	preserve	VERB
ajbmeb-1104	16	172	natural	natural	ADJ
ajbmeb-1104	16	173	resources	resource	NOUN
ajbmeb-1104	16	174	from	from	ADP
ajbmeb-1104	16	175	depletion	depletion	NOUN
ajbmeb-1104	16	176	.	.	PUNCT
ajbmeb-1104	17	1	the	the	DET
ajbmeb-1104	17	2	management	management	NOUN
ajbmeb-1104	17	3	is	be	AUX
ajbmeb-1104	17	4	responsible	responsible	ADJ
ajbmeb-1104	17	5	for	for	ADP
ajbmeb-1104	17	6	the	the	DET
ajbmeb-1104	17	7	accounting	accounting	NOUN
ajbmeb-1104	17	8	estimates	estimate	NOUN
ajbmeb-1104	17	9	related	relate	VERB
ajbmeb-1104	17	10	to	to	ADP
ajbmeb-1104	17	11	environmental	environmental	ADJ
ajbmeb-1104	17	12	matters	matter	NOUN
ajbmeb-1104	17	13	included	include	VERB
ajbmeb-1104	17	14	in	in	ADP
ajbmeb-1104	17	15	the	the	DET
ajbmeb-1104	17	16	financial	financial	ADJ
ajbmeb-1104	17	17	statements,(al	statements,(al	NOUN
ajbmeb-1104	17	18	-	-	PUNCT
ajbmeb-1104	17	19	hawari,&nahed,2015	hawari,&nahed,2015	NOUN
ajbmeb-1104	17	20	)	)	PUNCT
ajbmeb-1104	17	21	it	it	PRON
ajbmeb-1104	17	22	is	be	AUX
ajbmeb-1104	17	23	also	also	ADV
ajbmeb-1104	17	24	defined	define	VERB
ajbmeb-1104	17	25	as	as	ADP
ajbmeb-1104	17	26	a	a	DET
ajbmeb-1104	17	27	set	set	NOUN
ajbmeb-1104	17	28	of	of	ADP
ajbmeb-1104	17	29	activities	activity	NOUN
ajbmeb-1104	17	30	concerned	concern	VERB
ajbmeb-1104	17	31	with	with	ADP
ajbmeb-1104	17	32	measuring	measure	VERB
ajbmeb-1104	17	33	and	and	CCONJ
ajbmeb-1104	17	34	analyzing	analyze	VERB
ajbmeb-1104	17	35	the	the	DET
ajbmeb-1104	17	36	environmental	environmental	ADJ
ajbmeb-1104	17	37	performance	performance	NOUN
ajbmeb-1104	17	38	of	of	ADP
ajbmeb-1104	17	39	economic	economic	ADJ
ajbmeb-1104	17	40	entities	entity	NOUN
ajbmeb-1104	17	41	and	and	CCONJ
ajbmeb-1104	17	42	communicating	communicate	VERB
ajbmeb-1104	17	43	that	that	DET
ajbmeb-1104	17	44	information	information	NOUN
ajbmeb-1104	17	45	to	to	ADP
ajbmeb-1104	17	46	the	the	DET
ajbmeb-1104	17	47	entities	entity	NOUN
ajbmeb-1104	17	48	that	that	PRON
ajbmeb-1104	17	49	use	use	VERB
ajbmeb-1104	17	50	and	and	CCONJ
ajbmeb-1104	17	51	benefit	benefit	VERB
ajbmeb-1104	17	52	from	from	ADP
ajbmeb-1104	17	53	it	it	PRON
ajbmeb-1104	17	54	,	,	PUNCT
ajbmeb-1104	17	55	in	in	ADP
ajbmeb-1104	17	56	order	order	NOUN
ajbmeb-1104	17	57	to	to	PART
ajbmeb-1104	17	58	help	help	VERB
ajbmeb-1104	17	59	them	they	PRON
ajbmeb-1104	17	60	in	in	ADP
ajbmeb-1104	17	61	making	make	VERB
ajbmeb-1104	17	62	decisions	decision	NOUN
ajbmeb-1104	17	63	.	.	PUNCT
ajbmeb-1104	18	1	it	it	PRON
ajbmeb-1104	18	2	is	be	AUX
ajbmeb-1104	18	3	also	also	ADV
ajbmeb-1104	18	4	defined	define	VERB
ajbmeb-1104	18	5	as	as	ADP
ajbmeb-1104	18	6	measuring	measure	VERB
ajbmeb-1104	18	7	the	the	DET
ajbmeb-1104	18	8	internal	internal	ADJ
ajbmeb-1104	18	9	and	and	CCONJ
ajbmeb-1104	18	10	external	external	ADJ
ajbmeb-1104	18	11	costs	cost	NOUN
ajbmeb-1104	18	12	related	relate	VERB
ajbmeb-1104	18	13	to	to	ADP
ajbmeb-1104	18	14	environmental	environmental	ADJ
ajbmeb-1104	18	15	damage	damage	NOUN
ajbmeb-1104	18	16	that	that	PRON
ajbmeb-1104	18	17	have	have	VERB
ajbmeb-1104	18	18	a	a	DET
ajbmeb-1104	18	19	direct	direct	ADJ
ajbmeb-1104	18	20	financial	financial	ADJ
ajbmeb-1104	18	21	impact	impact	NOUN
ajbmeb-1104	18	22	on	on	ADP
ajbmeb-1104	18	23	the	the	DET
ajbmeb-1104	18	24	economic	economic	ADJ
ajbmeb-1104	18	25	entity	entity	NOUN
ajbmeb-1104	18	26	,	,	PUNCT
ajbmeb-1104	18	27	the	the	DET
ajbmeb-1104	18	28	environment	environment	NOUN
ajbmeb-1104	18	29	,	,	PUNCT
ajbmeb-1104	18	30	society	society	NOUN
ajbmeb-1104	18	31	and	and	CCONJ
ajbmeb-1104	18	32	individuals	individual	NOUN
ajbmeb-1104	18	33	,	,	PUNCT
ajbmeb-1104	18	34	as	as	ADV
ajbmeb-1104	18	35	well	well	ADV
ajbmeb-1104	18	36	as	as	ADP
ajbmeb-1104	18	37	the	the	DET
ajbmeb-1104	18	38	costs	cost	NOUN
ajbmeb-1104	18	39	of	of	ADP
ajbmeb-1104	18	40	preventing	prevent	VERB
ajbmeb-1104	18	41	and	and	CCONJ
ajbmeb-1104	18	42	discovering	discover	VERB
ajbmeb-1104	18	43	all	all	DET
ajbmeb-1104	18	44	environmental	environmental	ADJ
ajbmeb-1104	18	45	impacts	impact	NOUN
ajbmeb-1104	18	46	(	(	PUNCT
ajbmeb-1104	18	47	harris	harris	NOUN
ajbmeb-1104	18	48	,	,	PUNCT
ajbmeb-1104	18	49	2000	2000	NUM
ajbmeb-1104	18	50	)	)	PUNCT
ajbmeb-1104	18	51	.	.	PUNCT
ajbmeb-1104	19	1	2	2	NUM
ajbmeb-1104	19	2	-	-	PUNCT
ajbmeb-1104	19	3	social	social	ADJ
ajbmeb-1104	19	4	responsibility	responsibility	NOUN
ajbmeb-1104	19	5	:	:	PUNCT
ajbmeb-1104	19	6	it	it	PRON
ajbmeb-1104	19	7	is	be	AUX
ajbmeb-1104	19	8	the	the	DET
ajbmeb-1104	19	9	continuous	continuous	ADJ
ajbmeb-1104	19	10	commitment	commitment	NOUN
ajbmeb-1104	19	11	of	of	ADP
ajbmeb-1104	19	12	the	the	DET
ajbmeb-1104	19	13	economic	economic	ADJ
ajbmeb-1104	19	14	entities	entity	NOUN
ajbmeb-1104	19	15	to	to	PART
ajbmeb-1104	19	16	act	act	VERB
ajbmeb-1104	19	17	ethically	ethically	ADV
ajbmeb-1104	19	18	,	,	PUNCT
ajbmeb-1104	19	19	contribute	contribute	VERB
ajbmeb-1104	19	20	to	to	ADP
ajbmeb-1104	19	21	achieving	achieve	VERB
ajbmeb-1104	19	22	economic	economic	ADJ
ajbmeb-1104	19	23	development	development	NOUN
ajbmeb-1104	19	24	,	,	PUNCT
ajbmeb-1104	19	25	and	and	CCONJ
ajbmeb-1104	19	26	work	work	VERB
ajbmeb-1104	19	27	to	to	PART
ajbmeb-1104	19	28	improve	improve	VERB
ajbmeb-1104	19	29	the	the	DET
ajbmeb-1104	19	30	quality	quality	NOUN
ajbmeb-1104	19	31	of	of	ADP
ajbmeb-1104	19	32	living	living	NOUN
ajbmeb-1104	19	33	conditions	condition	NOUN
ajbmeb-1104	19	34	of	of	ADP
ajbmeb-1104	19	35	the	the	DET
ajbmeb-1104	19	36	workforce	workforce	NOUN
ajbmeb-1104	19	37	,	,	PUNCT
ajbmeb-1104	19	38	their	their	PRON
ajbmeb-1104	19	39	families	family	NOUN
ajbmeb-1104	19	40	,	,	PUNCT
ajbmeb-1104	19	41	and	and	CCONJ
ajbmeb-1104	19	42	the	the	DET
ajbmeb-1104	19	43	local	local	ADJ
ajbmeb-1104	19	44	community	community	NOUN
ajbmeb-1104	19	45	.	.	PUNCT
ajbmeb-1104	20	1	it	it	PRON
ajbmeb-1104	20	2	is	be	AUX
ajbmeb-1104	20	3	also	also	ADV
ajbmeb-1104	20	4	defined	define	VERB
ajbmeb-1104	20	5	as	as	ADP
ajbmeb-1104	20	6	the	the	DET
ajbmeb-1104	20	7	moral	moral	ADJ
ajbmeb-1104	20	8	responsibility	responsibility	NOUN
ajbmeb-1104	20	9	of	of	ADP
ajbmeb-1104	20	10	the	the	DET
ajbmeb-1104	20	11	economic	economic	ADJ
ajbmeb-1104	20	12	entity	entity	NOUN
ajbmeb-1104	20	13	towards	towards	ADP
ajbmeb-1104	20	14	the	the	DET
ajbmeb-1104	20	15	group	group	NOUN
ajbmeb-1104	20	16	of	of	ADP
ajbmeb-1104	20	17	stakeholders	stakeholder	NOUN
ajbmeb-1104	20	18	that	that	PRON
ajbmeb-1104	20	19	are	be	AUX
ajbmeb-1104	20	20	affected	affect	VERB
ajbmeb-1104	20	21	directly	directly	ADV
ajbmeb-1104	20	22	or	or	CCONJ
ajbmeb-1104	20	23	indirectly	indirectly	ADV
ajbmeb-1104	20	24	by	by	ADP
ajbmeb-1104	20	25	the	the	DET
ajbmeb-1104	20	26	actions	action	NOUN
ajbmeb-1104	20	27	of	of	ADP
ajbmeb-1104	20	28	the	the	DET
ajbmeb-1104	20	29	economic	economic	ADJ
ajbmeb-1104	20	30	entity	entity	NOUN
ajbmeb-1104	20	31	.	.	PUNCT
ajbmeb-1104	21	1	(	(	PUNCT
ajbmeb-1104	21	2	gharib	gharib	PROPN
ajbmeb-1104	21	3	,	,	PUNCT
ajbmeb-1104	21	4	&	&	CCONJ
ajbmeb-1104	21	5	hussein,2015	hussein,2015	PROPN
ajbmeb-1104	21	6	):	):	PUNCT
ajbmeb-1104	21	7	external	external	ADJ
ajbmeb-1104	21	8	audit	audit	NOUN
ajbmeb-1104	21	9	social	social	ADJ
ajbmeb-1104	21	10	activates	activate	VERB
ajbmeb-1104	21	11	environmental	environmental	ADJ
ajbmeb-1104	21	12	activates	activate	VERB
ajbmeb-1104	21	13	the	the	DET
ajbmeb-1104	21	14	economic	economic	ADJ
ajbmeb-1104	21	15	entity	entity	NOUN
ajbmeb-1104	21	16	american	american	PROPN
ajbmeb-1104	21	17	journal	journal	PROPN
ajbmeb-1104	21	18	of	of	ADP
ajbmeb-1104	21	19	business	business	NOUN
ajbmeb-1104	21	20	management	management	NOUN
ajbmeb-1104	21	21	,	,	PUNCT
ajbmeb-1104	21	22	economics	economic	NOUN
ajbmeb-1104	21	23	and	and	CCONJ
ajbmeb-1104	21	24	banking	banking	NOUN
ajbmeb-1104	21	25	volume	volume	NOUN
ajbmeb-1104	21	26	14	14	NUM
ajbmeb-1104	21	27	july	july	PROPN
ajbmeb-1104	21	28	,	,	PUNCT
ajbmeb-1104	21	29	2023	2023	NUM
ajbmeb-1104	21	30	p	p	NOUN
ajbmeb-1104	21	31	a	a	DET
ajbmeb-1104	21	32	g	g	NOUN
ajbmeb-1104	21	33	e	e	NOUN
ajbmeb-1104	21	34	|	|	NOUN
ajbmeb-1104	21	35	134	134	NUM
ajbmeb-1104	21	36	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1104	21	37	second	second	NOUN
ajbmeb-1104	21	38	:	:	PUNCT
ajbmeb-1104	21	39	the	the	DET
ajbmeb-1104	21	40	importance	importance	NOUN
ajbmeb-1104	21	41	of	of	ADP
ajbmeb-1104	21	42	auditing	audit	VERB
ajbmeb-1104	21	43	environmental	environmental	ADJ
ajbmeb-1104	21	44	and	and	CCONJ
ajbmeb-1104	21	45	social	social	ADJ
ajbmeb-1104	21	46	matters	matter	NOUN
ajbmeb-1104	21	47	:	:	PUNCT
ajbmeb-1104	21	48	achieving	achieve	VERB
ajbmeb-1104	21	49	maximum	maximum	ADJ
ajbmeb-1104	21	50	economic	economic	ADJ
ajbmeb-1104	21	51	benefits	benefit	NOUN
ajbmeb-1104	21	52	through	through	ADP
ajbmeb-1104	21	53	developing	develop	VERB
ajbmeb-1104	21	54	the	the	DET
ajbmeb-1104	21	55	economic	economic	ADJ
ajbmeb-1104	21	56	entity	entity	NOUN
ajbmeb-1104	21	57	and	and	CCONJ
ajbmeb-1104	21	58	increasing	increase	VERB
ajbmeb-1104	21	59	the	the	DET
ajbmeb-1104	21	60	impact	impact	NOUN
ajbmeb-1104	21	61	of	of	ADP
ajbmeb-1104	21	62	the	the	DET
ajbmeb-1104	21	63	internal	internal	ADJ
ajbmeb-1104	21	64	control	control	NOUN
ajbmeb-1104	21	65	system	system	NOUN
ajbmeb-1104	21	66	leads	lead	VERB
ajbmeb-1104	21	67	to	to	ADP
ajbmeb-1104	21	68	reducing	reduce	VERB
ajbmeb-1104	21	69	the	the	DET
ajbmeb-1104	21	70	risk	risk	NOUN
ajbmeb-1104	21	71	of	of	ADP
ajbmeb-1104	21	72	misrepresentation	misrepresentation	NOUN
ajbmeb-1104	21	73	in	in	ADP
ajbmeb-1104	21	74	the	the	DET
ajbmeb-1104	21	75	financial	financial	ADJ
ajbmeb-1104	21	76	statements	statement	NOUN
ajbmeb-1104	21	77	.	.	PUNCT
ajbmeb-1104	22	1	contribute	contribute	VERB
ajbmeb-1104	22	2	to	to	ADP
ajbmeb-1104	22	3	achieving	achieve	VERB
ajbmeb-1104	22	4	well	well	ADV
ajbmeb-1104	22	5	-	-	PUNCT
ajbmeb-1104	22	6	being	being	NOUN
ajbmeb-1104	22	7	for	for	ADP
ajbmeb-1104	22	8	all	all	DET
ajbmeb-1104	22	9	members	member	NOUN
ajbmeb-1104	22	10	of	of	ADP
ajbmeb-1104	22	11	society	society	NOUN
ajbmeb-1104	22	12	by	by	ADP
ajbmeb-1104	22	13	transforming	transform	VERB
ajbmeb-1104	22	14	maximizing	maximize	VERB
ajbmeb-1104	22	15	profitability	profitability	NOUN
ajbmeb-1104	22	16	into	into	ADP
ajbmeb-1104	22	17	achieving	achieve	VERB
ajbmeb-1104	22	18	social	social	ADJ
ajbmeb-1104	22	19	well	well	NOUN
ajbmeb-1104	22	20	-	-	PUNCT
ajbmeb-1104	22	21	being	being	NOUN
ajbmeb-1104	22	22	,	,	PUNCT
ajbmeb-1104	22	23	assisting	assist	VERB
ajbmeb-1104	22	24	managers	manager	NOUN
ajbmeb-1104	22	25	in	in	ADP
ajbmeb-1104	22	26	the	the	DET
ajbmeb-1104	22	27	comparison	comparison	NOUN
ajbmeb-1104	22	28	between	between	ADP
ajbmeb-1104	22	29	alternatives	alternative	NOUN
ajbmeb-1104	22	30	for	for	ADP
ajbmeb-1104	22	31	the	the	DET
ajbmeb-1104	22	32	purpose	purpose	NOUN
ajbmeb-1104	22	33	of	of	ADP
ajbmeb-1104	22	34	assisting	assist	VERB
ajbmeb-1104	22	35	them	they	PRON
ajbmeb-1104	22	36	in	in	ADP
ajbmeb-1104	22	37	making	make	VERB
ajbmeb-1104	22	38	rational	rational	ADJ
ajbmeb-1104	22	39	decisions	decision	NOUN
ajbmeb-1104	22	40	,	,	PUNCT
ajbmeb-1104	22	41	which	which	PRON
ajbmeb-1104	22	42	contributes	contribute	VERB
ajbmeb-1104	22	43	to	to	ADP
ajbmeb-1104	22	44	reducing	reduce	VERB
ajbmeb-1104	22	45	environmental	environmental	ADJ
ajbmeb-1104	22	46	costs	cost	NOUN
ajbmeb-1104	22	47	and	and	CCONJ
ajbmeb-1104	22	48	burdens	burden	NOUN
ajbmeb-1104	22	49	.	.	PUNCT
ajbmeb-1104	23	1	ascertaining	ascertain	VERB
ajbmeb-1104	23	2	the	the	DET
ajbmeb-1104	23	3	extent	extent	NOUN
ajbmeb-1104	23	4	of	of	ADP
ajbmeb-1104	23	5	commitment	commitment	NOUN
ajbmeb-1104	23	6	of	of	ADP
ajbmeb-1104	23	7	the	the	DET
ajbmeb-1104	23	8	economic	economic	ADJ
ajbmeb-1104	23	9	entities	entity	NOUN
ajbmeb-1104	23	10	in	in	ADP
ajbmeb-1104	23	11	providing	provide	VERB
ajbmeb-1104	23	12	information	information	NOUN
ajbmeb-1104	23	13	to	to	ADP
ajbmeb-1104	23	14	the	the	DET
ajbmeb-1104	23	15	members	member	NOUN
ajbmeb-1104	23	16	of	of	ADP
ajbmeb-1104	23	17	society	society	NOUN
ajbmeb-1104	23	18	so	so	SCONJ
ajbmeb-1104	23	19	that	that	SCONJ
ajbmeb-1104	23	20	they	they	PRON
ajbmeb-1104	23	21	can	can	AUX
ajbmeb-1104	23	22	assess	assess	VERB
ajbmeb-1104	23	23	the	the	DET
ajbmeb-1104	23	24	extent	extent	NOUN
ajbmeb-1104	23	25	to	to	PART
ajbmeb-1104	23	26	which	which	PRON
ajbmeb-1104	23	27	these	these	DET
ajbmeb-1104	23	28	rare	rare	ADJ
ajbmeb-1104	23	29	resources	resource	NOUN
ajbmeb-1104	23	30	are	be	AUX
ajbmeb-1104	23	31	used	use	VERB
ajbmeb-1104	23	32	by	by	ADP
ajbmeb-1104	23	33	the	the	DET
ajbmeb-1104	23	34	entity	entity	NOUN
ajbmeb-1104	23	35	's	's	PART
ajbmeb-1104	23	36	'	'	PUNCT
ajbmeb-1104	23	37	managements	management	NOUN
ajbmeb-1104	23	38	efficiently	efficiently	ADV
ajbmeb-1104	23	39	and	and	CCONJ
ajbmeb-1104	23	40	effectively.(ali	effectively.(ali	PROPN
ajbmeb-1104	23	41	,	,	PUNCT
ajbmeb-1104	23	42	abd	abd	PROPN
ajbmeb-1104	23	43	,	,	PUNCT
ajbmeb-1104	23	44	&	&	CCONJ
ajbmeb-1104	23	45	kareem	kareem	PROPN
ajbmeb-1104	23	46	,	,	PUNCT
ajbmeb-1104	23	47	2022).calculating	2022).calculate	VERB
ajbmeb-1104	23	48	production	production	NOUN
ajbmeb-1104	23	49	costs	cost	NOUN
ajbmeb-1104	23	50	in	in	ADP
ajbmeb-1104	23	51	a	a	DET
ajbmeb-1104	23	52	way	way	NOUN
ajbmeb-1104	23	53	that	that	PRON
ajbmeb-1104	23	54	helps	help	VERB
ajbmeb-1104	23	55	in	in	ADP
ajbmeb-1104	23	56	reaching	reach	VERB
ajbmeb-1104	23	57	modern	modern	ADJ
ajbmeb-1104	23	58	indicators	indicator	NOUN
ajbmeb-1104	23	59	to	to	PART
ajbmeb-1104	23	60	estimate	estimate	VERB
ajbmeb-1104	23	61	the	the	DET
ajbmeb-1104	23	62	effectiveness	effectiveness	NOUN
ajbmeb-1104	23	63	of	of	ADP
ajbmeb-1104	23	64	the	the	DET
ajbmeb-1104	23	65	performance	performance	NOUN
ajbmeb-1104	23	66	of	of	ADP
ajbmeb-1104	23	67	the	the	DET
ajbmeb-1104	23	68	economic	economic	ADJ
ajbmeb-1104	23	69	entity	entity	NOUN
ajbmeb-1104	23	70	with	with	ADP
ajbmeb-1104	23	71	regard	regard	NOUN
ajbmeb-1104	23	72	to	to	ADP
ajbmeb-1104	23	73	its	its	PRON
ajbmeb-1104	23	74	environmental	environmental	ADJ
ajbmeb-1104	23	75	and	and	CCONJ
ajbmeb-1104	23	76	social	social	ADJ
ajbmeb-1104	23	77	contribution	contribution	NOUN
ajbmeb-1104	23	78	.to	.to	PUNCT
ajbmeb-1104	23	79	identify	identify	VERB
ajbmeb-1104	23	80	the	the	DET
ajbmeb-1104	23	81	extent	extent	NOUN
ajbmeb-1104	23	82	of	of	ADP
ajbmeb-1104	23	83	the	the	DET
ajbmeb-1104	23	84	economic	economic	ADJ
ajbmeb-1104	23	85	entity	entity	NOUN
ajbmeb-1104	23	86	's	's	PART
ajbmeb-1104	23	87	contribution	contribution	NOUN
ajbmeb-1104	23	88	in	in	ADP
ajbmeb-1104	23	89	the	the	DET
ajbmeb-1104	23	90	areas	area	NOUN
ajbmeb-1104	23	91	of	of	ADP
ajbmeb-1104	23	92	environmental	environmental	ADJ
ajbmeb-1104	23	93	protection	protection	NOUN
ajbmeb-1104	23	94	and	and	CCONJ
ajbmeb-1104	23	95	the	the	DET
ajbmeb-1104	23	96	preservation	preservation	NOUN
ajbmeb-1104	23	97	of	of	ADP
ajbmeb-1104	23	98	its	its	PRON
ajbmeb-1104	23	99	resources	resource	NOUN
ajbmeb-1104	23	100	and	and	CCONJ
ajbmeb-1104	23	101	the	the	DET
ajbmeb-1104	23	102	rights	right	NOUN
ajbmeb-1104	23	103	of	of	ADP
ajbmeb-1104	23	104	future	future	ADJ
ajbmeb-1104	23	105	generations	generation	NOUN
ajbmeb-1104	23	106	.the	.the	DET
ajbmeb-1104	23	107	possibility	possibility	NOUN
ajbmeb-1104	23	108	of	of	ADP
ajbmeb-1104	23	109	accessing	access	VERB
ajbmeb-1104	23	110	the	the	DET
ajbmeb-1104	23	111	reasons	reason	NOUN
ajbmeb-1104	23	112	for	for	ADP
ajbmeb-1104	23	113	the	the	DET
ajbmeb-1104	23	114	low	low	ADJ
ajbmeb-1104	23	115	level	level	NOUN
ajbmeb-1104	23	116	of	of	ADP
ajbmeb-1104	23	117	performance	performance	NOUN
ajbmeb-1104	23	118	efficiency	efficiency	NOUN
ajbmeb-1104	23	119	and	and	CCONJ
ajbmeb-1104	23	120	improving	improve	VERB
ajbmeb-1104	23	121	it	it	PRON
ajbmeb-1104	23	122	by	by	ADP
ajbmeb-1104	23	123	limiting	limit	VERB
ajbmeb-1104	23	124	the	the	DET
ajbmeb-1104	23	125	damages	damage	NOUN
ajbmeb-1104	23	126	,	,	PUNCT
ajbmeb-1104	23	127	social	social	ADJ
ajbmeb-1104	23	128	problems	problem	NOUN
ajbmeb-1104	23	129	and	and	CCONJ
ajbmeb-1104	23	130	environmental	environmental	ADJ
ajbmeb-1104	23	131	damages	damage	NOUN
ajbmeb-1104	23	132	that	that	PRON
ajbmeb-1104	23	133	they	they	PRON
ajbmeb-1104	23	134	cause	cause	VERB
ajbmeb-1104	23	135	when	when	SCONJ
ajbmeb-1104	23	136	practicing	practice	VERB
ajbmeb-1104	23	137	.	.	PUNCT
ajbmeb-1104	24	1	it	it	PRON
ajbmeb-1104	24	2	helps	help	VERB
ajbmeb-1104	24	3	stakeholders	stakeholder	NOUN
ajbmeb-1104	24	4	'	'	PART
ajbmeb-1104	24	5	decisions	decision	NOUN
ajbmeb-1104	24	6	to	to	PART
ajbmeb-1104	24	7	be	be	AUX
ajbmeb-1104	24	8	rational	rational	ADJ
ajbmeb-1104	24	9	by	by	ADP
ajbmeb-1104	24	10	providing	provide	VERB
ajbmeb-1104	24	11	comprehensive	comprehensive	ADJ
ajbmeb-1104	24	12	information	information	NOUN
ajbmeb-1104	24	13	that	that	PRON
ajbmeb-1104	24	14	helps	help	VERB
ajbmeb-1104	24	15	in	in	ADP
ajbmeb-1104	24	16	comparing	compare	VERB
ajbmeb-1104	24	17	between	between	ADP
ajbmeb-1104	24	18	administrative	administrative	ADJ
ajbmeb-1104	24	19	alternatives	alternative	NOUN
ajbmeb-1104	24	20	and	and	CCONJ
ajbmeb-1104	24	21	choosing	choose	VERB
ajbmeb-1104	24	22	the	the	DET
ajbmeb-1104	24	23	best	good	ADJ
ajbmeb-1104	24	24	and	and	CCONJ
ajbmeb-1104	24	25	most	most	ADV
ajbmeb-1104	24	26	effective	effective	ADJ
ajbmeb-1104	24	27	alternative,,(arens	alternative,,(aren	NOUN
ajbmeb-1104	24	28	,	,	PUNCT
ajbmeb-1104	24	29	&	&	CCONJ
ajbmeb-1104	24	30	james,2002	james,2002	PROPN
ajbmeb-1104	24	31	)	)	PUNCT
ajbmeb-1104	24	32	however	however	ADV
ajbmeb-1104	24	33	,	,	PUNCT
ajbmeb-1104	24	34	the	the	DET
ajbmeb-1104	24	35	existence	existence	NOUN
ajbmeb-1104	24	36	of	of	ADP
ajbmeb-1104	24	37	a	a	DET
ajbmeb-1104	24	38	set	set	NOUN
ajbmeb-1104	24	39	of	of	ADP
ajbmeb-1104	24	40	challenges	challenge	NOUN
ajbmeb-1104	24	41	facing	face	VERB
ajbmeb-1104	24	42	the	the	DET
ajbmeb-1104	24	43	external	external	ADJ
ajbmeb-1104	24	44	auditor	auditor	NOUN
ajbmeb-1104	24	45	when	when	SCONJ
ajbmeb-1104	24	46	auditing	auditing	NOUN
ajbmeb-1104	24	47	environmental	environmental	ADJ
ajbmeb-1104	24	48	and	and	CCONJ
ajbmeb-1104	24	49	social	social	ADJ
ajbmeb-1104	24	50	matters	matter	NOUN
ajbmeb-1104	24	51	:	:	PUNCT
ajbmeb-1104	24	52	(	(	PUNCT
ajbmeb-1104	24	53	chavan	chavan	NOUN
ajbmeb-1104	24	54	,	,	PUNCT
ajbmeb-1104	24	55	2005	2005	NUM
ajbmeb-1104	24	56	)	)	PUNCT
ajbmeb-1104	24	57	1	1	NUM
ajbmeb-1104	24	58	-	-	NUM
ajbmeb-1104	24	59	the	the	DET
ajbmeb-1104	24	60	disappearance	disappearance	NOUN
ajbmeb-1104	24	61	of	of	ADP
ajbmeb-1104	24	62	information	information	NOUN
ajbmeb-1104	24	63	related	relate	VERB
ajbmeb-1104	24	64	to	to	ADP
ajbmeb-1104	24	65	the	the	DET
ajbmeb-1104	24	66	financial	financial	ADJ
ajbmeb-1104	24	67	costs	cost	NOUN
ajbmeb-1104	24	68	of	of	ADP
ajbmeb-1104	24	69	environmental	environmental	ADJ
ajbmeb-1104	24	70	and	and	CCONJ
ajbmeb-1104	24	71	social	social	ADJ
ajbmeb-1104	24	72	activities	activity	NOUN
ajbmeb-1104	24	73	within	within	ADP
ajbmeb-1104	24	74	the	the	DET
ajbmeb-1104	24	75	indirect	indirect	ADJ
ajbmeb-1104	24	76	costs	cost	NOUN
ajbmeb-1104	24	77	:	:	PUNCT
ajbmeb-1104	24	78	as	as	SCONJ
ajbmeb-1104	24	79	there	there	PRON
ajbmeb-1104	24	80	are	be	VERB
ajbmeb-1104	24	81	important	important	ADJ
ajbmeb-1104	24	82	costs	cost	NOUN
ajbmeb-1104	24	83	,	,	PUNCT
ajbmeb-1104	24	84	but	but	CCONJ
ajbmeb-1104	24	85	they	they	PRON
ajbmeb-1104	24	86	disappear	disappear	VERB
ajbmeb-1104	24	87	in	in	ADP
ajbmeb-1104	24	88	one	one	NUM
ajbmeb-1104	24	89	way	way	NOUN
ajbmeb-1104	24	90	or	or	CCONJ
ajbmeb-1104	24	91	another	another	PRON
ajbmeb-1104	24	92	in	in	ADP
ajbmeb-1104	24	93	the	the	DET
ajbmeb-1104	24	94	accounting	accounting	NOUN
ajbmeb-1104	24	95	records	record	NOUN
ajbmeb-1104	24	96	within	within	ADP
ajbmeb-1104	24	97	the	the	DET
ajbmeb-1104	24	98	indirect	indirect	ADJ
ajbmeb-1104	24	99	expenses	expense	NOUN
ajbmeb-1104	24	100	,	,	PUNCT
ajbmeb-1104	24	101	and	and	CCONJ
ajbmeb-1104	24	102	therefore	therefore	ADV
ajbmeb-1104	24	103	when	when	SCONJ
ajbmeb-1104	24	104	the	the	DET
ajbmeb-1104	24	105	urgent	urgent	ADJ
ajbmeb-1104	24	106	need	need	NOUN
ajbmeb-1104	24	107	for	for	ADP
ajbmeb-1104	24	108	such	such	ADJ
ajbmeb-1104	24	109	information	information	NOUN
ajbmeb-1104	24	110	arises	arise	VERB
ajbmeb-1104	24	111	,	,	PUNCT
ajbmeb-1104	24	112	it	it	PRON
ajbmeb-1104	24	113	will	will	AUX
ajbmeb-1104	24	114	not	not	PART
ajbmeb-1104	24	115	be	be	AUX
ajbmeb-1104	24	116	easy	easy	ADJ
ajbmeb-1104	24	117	to	to	PART
ajbmeb-1104	24	118	find	find	VERB
ajbmeb-1104	24	119	it	it	PRON
ajbmeb-1104	24	120	.	.	PUNCT
ajbmeb-1104	25	1	therefore	therefore	ADV
ajbmeb-1104	25	2	,	,	PUNCT
ajbmeb-1104	25	3	these	these	DET
ajbmeb-1104	25	4	costs	cost	NOUN
ajbmeb-1104	25	5	must	must	AUX
ajbmeb-1104	25	6	be	be	AUX
ajbmeb-1104	25	7	classified	classify	VERB
ajbmeb-1104	25	8	according	accord	VERB
ajbmeb-1104	25	9	to	to	ADP
ajbmeb-1104	25	10	the	the	DET
ajbmeb-1104	25	11	operations	operation	NOUN
ajbmeb-1104	25	12	and	and	CCONJ
ajbmeb-1104	25	13	products	product	NOUN
ajbmeb-1104	25	14	that	that	PRON
ajbmeb-1104	25	15	cause	cause	VERB
ajbmeb-1104	25	16	them	they	PRON
ajbmeb-1104	25	17	to	to	PART
ajbmeb-1104	25	18	be	be	AUX
ajbmeb-1104	25	19	achieved	achieve	VERB
ajbmeb-1104	25	20	2	2	NUM
ajbmeb-1104	25	21	-	-	NUM
ajbmeb-1104	25	22	the	the	DET
ajbmeb-1104	25	23	difficulty	difficulty	NOUN
ajbmeb-1104	25	24	of	of	ADP
ajbmeb-1104	25	25	obtaining	obtain	VERB
ajbmeb-1104	25	26	financial	financial	ADJ
ajbmeb-1104	25	27	information	information	NOUN
ajbmeb-1104	25	28	about	about	ADP
ajbmeb-1104	25	29	environmental	environmental	ADJ
ajbmeb-1104	25	30	and	and	CCONJ
ajbmeb-1104	25	31	social	social	ADJ
ajbmeb-1104	25	32	activities	activity	NOUN
ajbmeb-1104	25	33	from	from	ADP
ajbmeb-1104	25	34	accounting	accounting	NOUN
ajbmeb-1104	25	35	records	record	NOUN
ajbmeb-1104	25	36	:	:	PUNCT
ajbmeb-1104	25	37	as	as	SCONJ
ajbmeb-1104	25	38	accounting	accounting	NOUN
ajbmeb-1104	25	39	systems	system	NOUN
ajbmeb-1104	25	40	do	do	AUX
ajbmeb-1104	25	41	not	not	PART
ajbmeb-1104	25	42	generally	generally	ADV
ajbmeb-1104	25	43	contain	contain	VERB
ajbmeb-1104	25	44	information	information	NOUN
ajbmeb-1104	25	45	regarding	regard	VERB
ajbmeb-1104	25	46	costs	cost	NOUN
ajbmeb-1104	25	47	related	relate	VERB
ajbmeb-1104	25	48	to	to	ADP
ajbmeb-1104	25	49	the	the	DET
ajbmeb-1104	25	50	future	future	ADJ
ajbmeb-1104	25	51	environment	environment	NOUN
ajbmeb-1104	25	52	despite	despite	SCONJ
ajbmeb-1104	25	53	being	be	AUX
ajbmeb-1104	25	54	of	of	ADP
ajbmeb-1104	25	55	relative	relative	ADJ
ajbmeb-1104	25	56	importance	importance	NOUN
ajbmeb-1104	25	57	to	to	ADP
ajbmeb-1104	25	58	the	the	DET
ajbmeb-1104	25	59	activity	activity	NOUN
ajbmeb-1104	25	60	of	of	ADP
ajbmeb-1104	25	61	the	the	DET
ajbmeb-1104	25	62	economic	economic	ADJ
ajbmeb-1104	25	63	entity	entity	NOUN
ajbmeb-1104	25	64	,	,	PUNCT
ajbmeb-1104	25	65	because	because	SCONJ
ajbmeb-1104	25	66	these	these	DET
ajbmeb-1104	25	67	systems	system	NOUN
ajbmeb-1104	25	68	are	be	AUX
ajbmeb-1104	25	69	often	often	ADV
ajbmeb-1104	25	70	of	of	ADP
ajbmeb-1104	25	71	a	a	DET
ajbmeb-1104	25	72	historical	historical	ADJ
ajbmeb-1104	25	73	nature	nature	NOUN
ajbmeb-1104	25	74	.	.	PUNCT
ajbmeb-1104	26	1	third	third	ADV
ajbmeb-1104	26	2	:	:	PUNCT
ajbmeb-1104	26	3	the	the	DET
ajbmeb-1104	26	4	objectives	objective	NOUN
ajbmeb-1104	26	5	of	of	ADP
ajbmeb-1104	26	6	the	the	DET
ajbmeb-1104	26	7	auditor	auditor	NOUN
ajbmeb-1104	26	8	in	in	ADP
ajbmeb-1104	26	9	auditing	audit	VERB
ajbmeb-1104	26	10	environmental	environmental	ADJ
ajbmeb-1104	26	11	and	and	CCONJ
ajbmeb-1104	26	12	social	social	ADJ
ajbmeb-1104	26	13	matters	matter	NOUN
ajbmeb-1104	26	14	study	study	VERB
ajbmeb-1104	26	15	the	the	DET
ajbmeb-1104	26	16	results	result	NOUN
ajbmeb-1104	26	17	of	of	ADP
ajbmeb-1104	26	18	the	the	DET
ajbmeb-1104	26	19	environmental	environmental	ADJ
ajbmeb-1104	26	20	and	and	CCONJ
ajbmeb-1104	26	21	social	social	ADJ
ajbmeb-1104	26	22	activities	activity	NOUN
ajbmeb-1104	26	23	of	of	ADP
ajbmeb-1104	26	24	the	the	DET
ajbmeb-1104	26	25	economic	economic	ADJ
ajbmeb-1104	26	26	entity	entity	NOUN
ajbmeb-1104	26	27	subject	subject	ADJ
ajbmeb-1104	26	28	to	to	ADP
ajbmeb-1104	26	29	audit	audit	NOUN
ajbmeb-1104	26	30	and	and	CCONJ
ajbmeb-1104	26	31	compare	compare	VERB
ajbmeb-1104	26	32	them	they	PRON
ajbmeb-1104	26	33	with	with	ADP
ajbmeb-1104	26	34	an	an	DET
ajbmeb-1104	26	35	economic	economic	ADJ
ajbmeb-1104	26	36	entity	entity	NOUN
ajbmeb-1104	26	37	similar	similar	ADJ
ajbmeb-1104	26	38	to	to	ADP
ajbmeb-1104	26	39	it	it	PRON
ajbmeb-1104	26	40	in	in	ADP
ajbmeb-1104	26	41	work	work	NOUN
ajbmeb-1104	26	42	.it	.it	PUNCT
ajbmeb-1104	27	1	aims	aim	VERB
ajbmeb-1104	27	2	to	to	PART
ajbmeb-1104	27	3	measure	measure	VERB
ajbmeb-1104	27	4	the	the	DET
ajbmeb-1104	27	5	net	net	ADJ
ajbmeb-1104	27	6	social	social	ADJ
ajbmeb-1104	27	7	contribution	contribution	NOUN
ajbmeb-1104	27	8	of	of	ADP
ajbmeb-1104	27	9	the	the	DET
ajbmeb-1104	27	10	economic	economic	ADJ
ajbmeb-1104	27	11	entity	entity	NOUN
ajbmeb-1104	27	12	,	,	PUNCT
ajbmeb-1104	27	13	which	which	PRON
ajbmeb-1104	27	14	does	do	AUX
ajbmeb-1104	27	15	not	not	PART
ajbmeb-1104	27	16	only	only	ADV
ajbmeb-1104	27	17	include	include	VERB
ajbmeb-1104	27	18	the	the	DET
ajbmeb-1104	27	19	elements	element	NOUN
ajbmeb-1104	27	20	of	of	ADP
ajbmeb-1104	27	21	the	the	DET
ajbmeb-1104	27	22	private	private	ADJ
ajbmeb-1104	27	23	and	and	CCONJ
ajbmeb-1104	27	24	internal	internal	ADJ
ajbmeb-1104	27	25	costs	cost	NOUN
ajbmeb-1104	27	26	and	and	CCONJ
ajbmeb-1104	27	27	benefits	benefit	NOUN
ajbmeb-1104	27	28	of	of	ADP
ajbmeb-1104	27	29	the	the	DET
ajbmeb-1104	27	30	economic	economic	ADJ
ajbmeb-1104	27	31	entity	entity	NOUN
ajbmeb-1104	27	32	.	.	PUNCT
ajbmeb-1104	28	1	this	this	PRON
ajbmeb-1104	28	2	stems	stem	VERB
ajbmeb-1104	28	3	from	from	ADP
ajbmeb-1104	28	4	the	the	DET
ajbmeb-1104	28	5	defects	defect	NOUN
ajbmeb-1104	28	6	of	of	ADP
ajbmeb-1104	28	7	traditional	traditional	ADJ
ajbmeb-1104	28	8	accounting	accounting	NOUN
ajbmeb-1104	28	9	in	in	ADP
ajbmeb-1104	28	10	the	the	DET
ajbmeb-1104	28	11	field	field	NOUN
ajbmeb-1104	28	12	of	of	ADP
ajbmeb-1104	28	13	measuring	measure	VERB
ajbmeb-1104	28	14	the	the	DET
ajbmeb-1104	28	15	social	social	ADJ
ajbmeb-1104	28	16	performance	performance	NOUN
ajbmeb-1104	28	17	of	of	ADP
ajbmeb-1104	28	18	the	the	DET
ajbmeb-1104	28	19	economic	economic	PROPN
ajbmeb-1104	28	20	entity,(kadhim	entity,(kadhim	PROPN
ajbmeb-1104	28	21	,	,	PUNCT
ajbmeb-1104	28	22	abd	abd	PROPN
ajbmeb-1104	28	23	,	,	PUNCT
ajbmeb-1104	28	24	&	&	CCONJ
ajbmeb-1104	28	25	kareem	kareem	PROPN
ajbmeb-1104	28	26	,	,	PUNCT
ajbmeb-1104	28	27	2020	2020	NUM
ajbmeb-1104	28	28	)	)	PUNCT
ajbmeb-1104	28	29	.	.	PUNCT
ajbmeb-1104	29	1	evaluating	evaluate	VERB
ajbmeb-1104	29	2	the	the	DET
ajbmeb-1104	29	3	environmental	environmental	ADJ
ajbmeb-1104	29	4	and	and	CCONJ
ajbmeb-1104	29	5	social	social	ADJ
ajbmeb-1104	29	6	performance	performance	NOUN
ajbmeb-1104	29	7	of	of	ADP
ajbmeb-1104	29	8	the	the	DET
ajbmeb-1104	29	9	economic	economic	ADJ
ajbmeb-1104	29	10	entity	entity	NOUN
ajbmeb-1104	29	11	,	,	PUNCT
ajbmeb-1104	29	12	by	by	ADP
ajbmeb-1104	29	13	definition	definition	NOUN
ajbmeb-1104	29	14	whether	whether	SCONJ
ajbmeb-1104	29	15	the	the	DET
ajbmeb-1104	29	16	economic	economic	ADJ
ajbmeb-1104	29	17	entities	entity	NOUN
ajbmeb-1104	29	18	strategy	strategy	NOUN
ajbmeb-1104	29	19	and	and	CCONJ
ajbmeb-1104	29	20	objectives	objective	NOUN
ajbmeb-1104	29	21	are	be	AUX
ajbmeb-1104	29	22	in	in	ADP
ajbmeb-1104	29	23	line	line	NOUN
ajbmeb-1104	29	24	with	with	ADP
ajbmeb-1104	29	25	the	the	DET
ajbmeb-1104	29	26	environmental	environmental	ADJ
ajbmeb-1104	29	27	and	and	CCONJ
ajbmeb-1104	29	28	social	social	ADJ
ajbmeb-1104	29	29	priorities	priority	NOUN
ajbmeb-1104	29	30	on	on	ADP
ajbmeb-1104	29	31	the	the	DET
ajbmeb-1104	29	32	one	one	NUM
ajbmeb-1104	29	33	hand	hand	NOUN
ajbmeb-1104	29	34	,	,	PUNCT
ajbmeb-1104	29	35	and	and	CCONJ
ajbmeb-1104	29	36	that	that	SCONJ
ajbmeb-1104	29	37	it	it	PRON
ajbmeb-1104	29	38	represents	represent	VERB
ajbmeb-1104	29	39	the	the	DET
ajbmeb-1104	29	40	relationship	relationship	NOUN
ajbmeb-1104	29	41	between	between	ADP
ajbmeb-1104	29	42	the	the	DET
ajbmeb-1104	29	43	performance	performance	NOUN
ajbmeb-1104	29	44	of	of	ADP
ajbmeb-1104	29	45	the	the	DET
ajbmeb-1104	29	46	economic	economic	ADJ
ajbmeb-1104	29	47	entities	entity	NOUN
ajbmeb-1104	29	48	and	and	CCONJ
ajbmeb-1104	29	49	the	the	DET
ajbmeb-1104	29	50	preservation	preservation	NOUN
ajbmeb-1104	29	51	of	of	ADP
ajbmeb-1104	29	52	natural	natural	ADJ
ajbmeb-1104	29	53	resources	resource	NOUN
ajbmeb-1104	29	54	and	and	CCONJ
ajbmeb-1104	29	55	social	social	ADJ
ajbmeb-1104	29	56	welfareproviding	welfareprovide	VERB
ajbmeb-1104	29	57	appropriate	appropriate	ADJ
ajbmeb-1104	29	58	information	information	NOUN
ajbmeb-1104	29	59	about	about	ADP
ajbmeb-1104	29	60	the	the	DET
ajbmeb-1104	29	61	environmental	environmental	ADJ
ajbmeb-1104	29	62	and	and	CCONJ
ajbmeb-1104	29	63	social	social	ADJ
ajbmeb-1104	29	64	performance	performance	NOUN
ajbmeb-1104	29	65	of	of	ADP
ajbmeb-1104	29	66	the	the	DET
ajbmeb-1104	29	67	economic	economic	ADJ
ajbmeb-1104	29	68	entity	entity	NOUN
ajbmeb-1104	29	69	to	to	ADP
ajbmeb-1104	29	70	all	all	DET
ajbmeb-1104	29	71	stakeholders	stakeholder	NOUN
ajbmeb-1104	29	72	in	in	ADP
ajbmeb-1104	29	73	order	order	NOUN
ajbmeb-1104	29	74	to	to	PART
ajbmeb-1104	29	75	rationalize	rationalize	VERB
ajbmeb-1104	29	76	private	private	ADJ
ajbmeb-1104	29	77	and	and	CCONJ
ajbmeb-1104	29	78	public	public	ADJ
ajbmeb-1104	29	79	decisions	decision	NOUN
ajbmeb-1104	29	80	related	relate	VERB
ajbmeb-1104	29	81	to	to	ADP
ajbmeb-1104	29	82	directing	direct	VERB
ajbmeb-1104	29	83	environmental	environmental	ADJ
ajbmeb-1104	29	84	and	and	CCONJ
ajbmeb-1104	29	85	social,(ghammam	social,(ghammam	PROPN
ajbmeb-1104	29	86	,	,	PUNCT
ajbmeb-1104	29	87	&	&	CCONJ
ajbmeb-1104	29	88	fawzi,2015	fawzi,2015	PROPN
ajbmeb-1104	29	89	)	)	PUNCT
ajbmeb-1104	29	90	.	.	PUNCT
ajbmeb-1104	30	1	activities	activity	NOUN
ajbmeb-1104	30	2	and	and	CCONJ
ajbmeb-1104	30	3	to	to	PART
ajbmeb-1104	30	4	determine	determine	VERB
ajbmeb-1104	30	5	the	the	DET
ajbmeb-1104	30	6	optimal	optimal	ADJ
ajbmeb-1104	30	7	scope	scope	NOUN
ajbmeb-1104	30	8	for	for	ADP
ajbmeb-1104	30	9	them	they	PRON
ajbmeb-1104	30	10	,	,	PUNCT
ajbmeb-1104	30	11	whether	whether	SCONJ
ajbmeb-1104	30	12	from	from	ADP
ajbmeb-1104	30	13	the	the	DET
ajbmeb-1104	30	14	user	user	NOUN
ajbmeb-1104	30	15	's	's	PART
ajbmeb-1104	30	16	point	point	NOUN
ajbmeb-1104	30	17	of	of	ADP
ajbmeb-1104	30	18	view	view	NOUN
ajbmeb-1104	30	19	or	or	CCONJ
ajbmeb-1104	30	20	from	from	ADP
ajbmeb-1104	30	21	the	the	DET
ajbmeb-1104	30	22	community	community	NOUN
ajbmeb-1104	30	23	's	's	PART
ajbmeb-1104	30	24	point	point	NOUN
ajbmeb-1104	30	25	of	of	ADP
ajbmeb-1104	30	26	view	view	NOUN
ajbmeb-1104	30	27	.	.	PUNCT
ajbmeb-1104	31	1	preserving	preserve	VERB
ajbmeb-1104	31	2	natural	natural	ADJ
ajbmeb-1104	31	3	resources	resource	NOUN
ajbmeb-1104	31	4	by	by	ADP
ajbmeb-1104	31	5	identifying	identify	VERB
ajbmeb-1104	31	6	the	the	DET
ajbmeb-1104	31	7	most	most	ADV
ajbmeb-1104	31	8	american	american	ADJ
ajbmeb-1104	31	9	journal	journal	PROPN
ajbmeb-1104	31	10	of	of	ADP
ajbmeb-1104	31	11	business	business	NOUN
ajbmeb-1104	31	12	management	management	NOUN
ajbmeb-1104	31	13	,	,	PUNCT
ajbmeb-1104	31	14	economics	economic	NOUN
ajbmeb-1104	31	15	and	and	CCONJ
ajbmeb-1104	31	16	banking	banking	NOUN
ajbmeb-1104	31	17	volume	volume	NOUN
ajbmeb-1104	31	18	14	14	NUM
ajbmeb-1104	31	19	july	july	PROPN
ajbmeb-1104	31	20	,	,	PUNCT
ajbmeb-1104	31	21	2023	2023	NUM
ajbmeb-1104	31	22	p	p	NOUN
ajbmeb-1104	31	23	a	a	DET
ajbmeb-1104	31	24	g	g	NOUN
ajbmeb-1104	31	25	e	e	PROPN
ajbmeb-1104	31	26	|	|	NOUN
ajbmeb-1104	31	27	135	135	NUM
ajbmeb-1104	31	28	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-1104	31	29	important	important	ADJ
ajbmeb-1104	31	30	observations	observation	NOUN
ajbmeb-1104	31	31	that	that	PRON
ajbmeb-1104	31	32	would	would	AUX
ajbmeb-1104	31	33	create	create	VERB
ajbmeb-1104	31	34	a	a	DET
ajbmeb-1104	31	35	balance	balance	NOUN
ajbmeb-1104	31	36	between	between	ADP
ajbmeb-1104	31	37	the	the	DET
ajbmeb-1104	31	38	activities	activity	NOUN
ajbmeb-1104	31	39	of	of	ADP
ajbmeb-1104	31	40	the	the	DET
ajbmeb-1104	31	41	economic	economic	ADJ
ajbmeb-1104	31	42	entity	entity	NOUN
ajbmeb-1104	31	43	,	,	PUNCT
ajbmeb-1104	31	44	the	the	DET
ajbmeb-1104	31	45	environment	environment	NOUN
ajbmeb-1104	31	46	and	and	CCONJ
ajbmeb-1104	31	47	society	society	NOUN
ajbmeb-1104	31	48	.	.	PUNCT
ajbmeb-1104	32	1	study	study	VERB
ajbmeb-1104	32	2	the	the	DET
ajbmeb-1104	32	3	environmental	environmental	ADJ
ajbmeb-1104	32	4	and	and	CCONJ
ajbmeb-1104	32	5	social	social	ADJ
ajbmeb-1104	32	6	laws	law	NOUN
ajbmeb-1104	32	7	and	and	CCONJ
ajbmeb-1104	32	8	instructions	instruction	NOUN
ajbmeb-1104	32	9	related	relate	VERB
ajbmeb-1104	32	10	to	to	ADP
ajbmeb-1104	32	11	the	the	DET
ajbmeb-1104	32	12	work	work	NOUN
ajbmeb-1104	32	13	of	of	ADP
ajbmeb-1104	32	14	the	the	DET
ajbmeb-1104	32	15	economic	economic	ADJ
ajbmeb-1104	32	16	entity	entity	NOUN
ajbmeb-1104	32	17	and	and	CCONJ
ajbmeb-1104	32	18	ensure	ensure	VERB
ajbmeb-1104	32	19	its	its	PRON
ajbmeb-1104	32	20	compliance	compliance	NOUN
ajbmeb-1104	32	21	with	with	ADP
ajbmeb-1104	32	22	those	those	DET
ajbmeb-1104	32	23	laws	law	NOUN
ajbmeb-1104	32	24	in	in	ADP
ajbmeb-1104	32	25	a	a	DET
ajbmeb-1104	32	26	way	way	NOUN
ajbmeb-1104	32	27	that	that	PRON
ajbmeb-1104	32	28	serves	serve	VERB
ajbmeb-1104	32	29	the	the	DET
ajbmeb-1104	32	30	community	community	NOUN
ajbmeb-1104	32	31	and	and	CCONJ
ajbmeb-1104	32	32	the	the	DET
ajbmeb-1104	32	33	environment,(font	environment,(font	NOUN
ajbmeb-1104	32	34	,	,	PUNCT
ajbmeb-1104	32	35	cogotti	cogotti	NOUN
ajbmeb-1104	32	36	,	,	PUNCT
ajbmeb-1104	32	37	&	&	CCONJ
ajbmeb-1104	32	38	häusler	häusler	NOUN
ajbmeb-1104	32	39	,	,	PUNCT
ajbmeb-1104	32	40	2012	2012	NUM
ajbmeb-1104	32	41	)	)	PUNCT
ajbmeb-1104	32	42	fourth	fourth	ADJ
ajbmeb-1104	32	43	:	:	PUNCT
ajbmeb-1104	32	44	type	type	NOUN
ajbmeb-1104	32	45	of	of	ADP
ajbmeb-1104	32	46	external	external	ADJ
ajbmeb-1104	32	47	auditor	auditor	NOUN
ajbmeb-1104	32	48	’s	’s	PART
ajbmeb-1104	32	49	report	report	NOUN
ajbmeb-1104	32	50	on	on	ADP
ajbmeb-1104	32	51	environmental	environmental	ADJ
ajbmeb-1104	32	52	and	and	CCONJ
ajbmeb-1104	32	53	social	social	ADJ
ajbmeb-1104	32	54	activities	activity	NOUN
ajbmeb-1104	32	55	:	:	PUNCT
ajbmeb-1104	32	56	the	the	DET
ajbmeb-1104	32	57	report	report	NOUN
ajbmeb-1104	32	58	of	of	ADP
ajbmeb-1104	32	59	the	the	DET
ajbmeb-1104	32	60	external	external	ADJ
ajbmeb-1104	32	61	auditor	auditor	NOUN
ajbmeb-1104	32	62	is	be	AUX
ajbmeb-1104	32	63	the	the	DET
ajbmeb-1104	32	64	final	final	ADJ
ajbmeb-1104	32	65	result	result	NOUN
ajbmeb-1104	32	66	of	of	ADP
ajbmeb-1104	32	67	the	the	DET
ajbmeb-1104	32	68	audit	audit	NOUN
ajbmeb-1104	32	69	process	process	NOUN
ajbmeb-1104	32	70	,	,	PUNCT
ajbmeb-1104	32	71	and	and	CCONJ
ajbmeb-1104	32	72	the	the	DET
ajbmeb-1104	32	73	types	type	NOUN
ajbmeb-1104	32	74	of	of	ADP
ajbmeb-1104	32	75	audit	audit	NOUN
ajbmeb-1104	32	76	reports	report	NOUN
ajbmeb-1104	32	77	on	on	ADP
ajbmeb-1104	32	78	environmental	environmental	ADJ
ajbmeb-1104	32	79	and	and	CCONJ
ajbmeb-1104	32	80	social	social	ADJ
ajbmeb-1104	32	81	activities	activity	NOUN
ajbmeb-1104	32	82	do	do	AUX
ajbmeb-1104	32	83	not	not	PART
ajbmeb-1104	32	84	differ	differ	VERB
ajbmeb-1104	32	85	from	from	ADP
ajbmeb-1104	32	86	the	the	DET
ajbmeb-1104	32	87	types	type	NOUN
ajbmeb-1104	32	88	of	of	ADP
ajbmeb-1104	32	89	reports	report	NOUN
ajbmeb-1104	32	90	on	on	ADP
ajbmeb-1104	32	91	financial	financial	ADJ
ajbmeb-1104	32	92	statements	statement	NOUN
ajbmeb-1104	32	93	.	.	PUNCT
ajbmeb-1104	33	1	then	then	ADV
ajbmeb-1104	33	2	the	the	DET
ajbmeb-1104	33	3	types	type	NOUN
ajbmeb-1104	33	4	can	can	AUX
ajbmeb-1104	33	5	be	be	AUX
ajbmeb-1104	33	6	explained	explain	VERB
ajbmeb-1104	33	7	as	as	SCONJ
ajbmeb-1104	33	8	follows	follow	VERB
ajbmeb-1104	33	9	:	:	PUNCT
ajbmeb-1104	33	10	(	(	PUNCT
ajbmeb-1104	33	11	al	al	PROPN
ajbmeb-1104	33	12	-	-	PUNCT
ajbmeb-1104	33	13	shaabani	shaabani	PROPN
ajbmeb-1104	33	14	,	,	PUNCT
ajbmeb-1104	33	15	&	&	CCONJ
ajbmeb-1104	33	16	ali	ali	PROPN
ajbmeb-1104	33	17	,	,	PUNCT
ajbmeb-1104	33	18	2018	2018	NUM
ajbmeb-1104	33	19	)	)	PUNCT
ajbmeb-1104	33	20	.	.	PUNCT
ajbmeb-1104	34	1	(	(	PUNCT
ajbmeb-1104	34	2	clarkson	clarkson	PROPN
ajbmeb-1104	34	3	,	,	PUNCT
ajbmeb-1104	34	4	ferguson	ferguson	PROPN
ajbmeb-1104	34	5	,	,	PUNCT
ajbmeb-1104	34	6	&	&	CCONJ
ajbmeb-1104	34	7	hall	hall	PROPN
ajbmeb-1104	34	8	,	,	PUNCT
ajbmeb-1104	34	9	2003	2003	NUM
ajbmeb-1104	34	10	)	)	PUNCT
ajbmeb-1104	34	11	•	•	ADP
ajbmeb-1104	34	12	the	the	DET
ajbmeb-1104	34	13	report	report	NOUN
ajbmeb-1104	34	14	is	be	AUX
ajbmeb-1104	34	15	not	not	PART
ajbmeb-1104	34	16	conservative	conservative	ADJ
ajbmeb-1104	34	17	:	:	PUNCT
ajbmeb-1104	34	18	the	the	DET
ajbmeb-1104	34	19	external	external	ADJ
ajbmeb-1104	34	20	auditor	auditor	NOUN
ajbmeb-1104	34	21	issues	issue	VERB
ajbmeb-1104	34	22	a	a	DET
ajbmeb-1104	34	23	unqualified	unqualified	ADJ
ajbmeb-1104	34	24	report	report	NOUN
ajbmeb-1104	34	25	in	in	ADP
ajbmeb-1104	34	26	the	the	DET
ajbmeb-1104	34	27	event	event	NOUN
ajbmeb-1104	34	28	that	that	SCONJ
ajbmeb-1104	34	29	the	the	DET
ajbmeb-1104	34	30	environmental	environmental	ADJ
ajbmeb-1104	34	31	impacts	impact	NOUN
ajbmeb-1104	34	32	of	of	ADP
ajbmeb-1104	34	33	the	the	DET
ajbmeb-1104	34	34	activities	activity	NOUN
ajbmeb-1104	34	35	of	of	ADP
ajbmeb-1104	34	36	the	the	DET
ajbmeb-1104	34	37	economic	economic	ADJ
ajbmeb-1104	34	38	entity	entity	NOUN
ajbmeb-1104	34	39	are	be	AUX
ajbmeb-1104	34	40	within	within	ADP
ajbmeb-1104	34	41	the	the	DET
ajbmeb-1104	34	42	allowed	allow	VERB
ajbmeb-1104	34	43	range	range	NOUN
ajbmeb-1104	34	44	,	,	PUNCT
ajbmeb-1104	34	45	and	and	CCONJ
ajbmeb-1104	34	46	that	that	SCONJ
ajbmeb-1104	34	47	the	the	DET
ajbmeb-1104	34	48	financial	financial	ADJ
ajbmeb-1104	34	49	statements	statement	NOUN
ajbmeb-1104	34	50	were	be	AUX
ajbmeb-1104	34	51	prepared	prepare	VERB
ajbmeb-1104	34	52	in	in	ADP
ajbmeb-1104	34	53	accordance	accordance	NOUN
ajbmeb-1104	34	54	with	with	ADP
ajbmeb-1104	34	55	international	international	ADJ
ajbmeb-1104	34	56	or	or	CCONJ
ajbmeb-1104	34	57	national	national	ADJ
ajbmeb-1104	34	58	accounting	accounting	NOUN
ajbmeb-1104	34	59	principles	principle	NOUN
ajbmeb-1104	34	60	and	and	CCONJ
ajbmeb-1104	34	61	also	also	ADV
ajbmeb-1104	34	62	in	in	ADP
ajbmeb-1104	34	63	accordance	accordance	NOUN
ajbmeb-1104	34	64	with	with	ADP
ajbmeb-1104	34	65	legal	legal	ADJ
ajbmeb-1104	34	66	requirements	requirement	NOUN
ajbmeb-1104	34	67	•conservative	•conservative	PART
ajbmeb-1104	34	68	report	report	NOUN
ajbmeb-1104	34	69	:	:	PUNCT
ajbmeb-1104	34	70	the	the	DET
ajbmeb-1104	34	71	external	external	ADJ
ajbmeb-1104	34	72	auditor	auditor	NOUN
ajbmeb-1104	34	73	expresses	express	VERB
ajbmeb-1104	34	74	a	a	DET
ajbmeb-1104	34	75	qualified	qualified	ADJ
ajbmeb-1104	34	76	opinion	opinion	NOUN
ajbmeb-1104	34	77	in	in	ADP
ajbmeb-1104	34	78	his	his	PRON
ajbmeb-1104	34	79	report	report	NOUN
ajbmeb-1104	34	80	,	,	PUNCT
ajbmeb-1104	34	81	when	when	SCONJ
ajbmeb-1104	34	82	the	the	DET
ajbmeb-1104	34	83	environmental	environmental	ADJ
ajbmeb-1104	34	84	management	management	NOUN
ajbmeb-1104	34	85	system	system	NOUN
ajbmeb-1104	34	86	or	or	CCONJ
ajbmeb-1104	34	87	the	the	DET
ajbmeb-1104	34	88	internal	internal	ADJ
ajbmeb-1104	34	89	control	control	NOUN
ajbmeb-1104	34	90	system	system	NOUN
ajbmeb-1104	34	91	for	for	ADP
ajbmeb-1104	34	92	environmental	environmental	ADJ
ajbmeb-1104	34	93	performance	performance	NOUN
ajbmeb-1104	34	94	has	have	VERB
ajbmeb-1104	34	95	deficiencies	deficiency	NOUN
ajbmeb-1104	34	96	and	and	CCONJ
ajbmeb-1104	34	97	weaknesses	weakness	NOUN
ajbmeb-1104	34	98	that	that	PRON
ajbmeb-1104	34	99	seriously	seriously	ADV
ajbmeb-1104	34	100	affect	affect	VERB
ajbmeb-1104	34	101	society	society	NOUN
ajbmeb-1104	34	102	.	.	PUNCT
ajbmeb-1104	35	1	and	and	CCONJ
ajbmeb-1104	35	2	in	in	ADP
ajbmeb-1104	35	3	the	the	DET
ajbmeb-1104	35	4	event	event	NOUN
ajbmeb-1104	35	5	that	that	PRON
ajbmeb-1104	35	6	the	the	DET
ajbmeb-1104	35	7	auditor	auditor	NOUN
ajbmeb-1104	35	8	is	be	AUX
ajbmeb-1104	35	9	not	not	PART
ajbmeb-1104	35	10	provided	provide	VERB
ajbmeb-1104	35	11	with	with	ADP
ajbmeb-1104	35	12	the	the	DET
ajbmeb-1104	35	13	necessary	necessary	ADJ
ajbmeb-1104	35	14	information	information	NOUN
ajbmeb-1104	35	15	and	and	CCONJ
ajbmeb-1104	35	16	clarifications	clarification	NOUN
ajbmeb-1104	35	17	about	about	ADP
ajbmeb-1104	35	18	the	the	DET
ajbmeb-1104	35	19	environmental	environmental	ADJ
ajbmeb-1104	35	20	effects	effect	NOUN
ajbmeb-1104	35	21	of	of	ADP
ajbmeb-1104	35	22	the	the	DET
ajbmeb-1104	35	23	economic	economic	ADJ
ajbmeb-1104	35	24	unit	unit	NOUN
ajbmeb-1104	35	25	's	's	PART
ajbmeb-1104	35	26	activity	activity	NOUN
ajbmeb-1104	35	27	,	,	PUNCT
ajbmeb-1104	35	28	or	or	CCONJ
ajbmeb-1104	35	29	when	when	SCONJ
ajbmeb-1104	35	30	the	the	DET
ajbmeb-1104	35	31	auditor	auditor	NOUN
ajbmeb-1104	35	32	's	's	PART
ajbmeb-1104	35	33	work	work	NOUN
ajbmeb-1104	35	34	is	be	AUX
ajbmeb-1104	35	35	restricted	restrict	VERB
ajbmeb-1104	35	36	.	.	PUNCT
ajbmeb-1104	36	1	•	•	NUM
ajbmeb-1104	36	2	negative	negative	ADJ
ajbmeb-1104	36	3	report	report	NOUN
ajbmeb-1104	36	4	:	:	PUNCT
ajbmeb-1104	36	5	the	the	DET
ajbmeb-1104	36	6	external	external	ADJ
ajbmeb-1104	36	7	auditor	auditor	NOUN
ajbmeb-1104	36	8	gives	give	VERB
ajbmeb-1104	36	9	his	his	PRON
ajbmeb-1104	36	10	adverse	adverse	ADJ
ajbmeb-1104	36	11	opinion	opinion	NOUN
ajbmeb-1104	36	12	in	in	ADP
ajbmeb-1104	36	13	his	his	PRON
ajbmeb-1104	36	14	report	report	NOUN
ajbmeb-1104	36	15	in	in	ADP
ajbmeb-1104	36	16	the	the	DET
ajbmeb-1104	36	17	event	event	NOUN
ajbmeb-1104	36	18	that	that	SCONJ
ajbmeb-1104	36	19	there	there	PRON
ajbmeb-1104	36	20	are	be	VERB
ajbmeb-1104	36	21	environmental	environmental	ADJ
ajbmeb-1104	36	22	matters	matter	NOUN
ajbmeb-1104	36	23	that	that	PRON
ajbmeb-1104	36	24	have	have	VERB
ajbmeb-1104	36	25	a	a	DET
ajbmeb-1104	36	26	clear	clear	ADJ
ajbmeb-1104	36	27	impact	impact	NOUN
ajbmeb-1104	36	28	on	on	ADP
ajbmeb-1104	36	29	the	the	DET
ajbmeb-1104	36	30	community	community	NOUN
ajbmeb-1104	36	31	from	from	ADP
ajbmeb-1104	36	32	carrying	carry	VERB
ajbmeb-1104	36	33	out	out	ADP
ajbmeb-1104	36	34	the	the	DET
ajbmeb-1104	36	35	work	work	NOUN
ajbmeb-1104	36	36	of	of	ADP
ajbmeb-1104	36	37	the	the	DET
ajbmeb-1104	36	38	economic	economic	ADJ
ajbmeb-1104	36	39	entity	entity	NOUN
ajbmeb-1104	36	40	with	with	ADP
ajbmeb-1104	36	41	the	the	DET
ajbmeb-1104	36	42	aim	aim	NOUN
ajbmeb-1104	36	43	of	of	ADP
ajbmeb-1104	36	44	increasing	increase	VERB
ajbmeb-1104	36	45	the	the	DET
ajbmeb-1104	36	46	environmental	environmental	ADJ
ajbmeb-1104	36	47	awareness	awareness	NOUN
ajbmeb-1104	36	48	of	of	ADP
ajbmeb-1104	36	49	the	the	DET
ajbmeb-1104	36	50	economic	economic	ADJ
ajbmeb-1104	36	51	entities	entity	NOUN
ajbmeb-1104	36	52	and	and	CCONJ
ajbmeb-1104	36	53	increasing	increase	VERB
ajbmeb-1104	36	54	the	the	DET
ajbmeb-1104	36	55	conviction	conviction	NOUN
ajbmeb-1104	36	56	of	of	ADP
ajbmeb-1104	36	57	the	the	DET
ajbmeb-1104	36	58	entity	entity	NOUN
ajbmeb-1104	36	59	management	management	NOUN
ajbmeb-1104	36	60	that	that	SCONJ
ajbmeb-1104	36	61	the	the	DET
ajbmeb-1104	36	62	impact	impact	NOUN
ajbmeb-1104	36	63	of	of	ADP
ajbmeb-1104	36	64	its	its	PRON
ajbmeb-1104	36	65	activities	activity	NOUN
ajbmeb-1104	36	66	on	on	ADP
ajbmeb-1104	36	67	the	the	DET
ajbmeb-1104	36	68	environment	environment	NOUN
ajbmeb-1104	36	69	must	must	AUX
ajbmeb-1104	36	70	be	be	AUX
ajbmeb-1104	36	71	disclosed	disclose	VERB
ajbmeb-1104	36	72	to	to	ADP
ajbmeb-1104	36	73	the	the	DET
ajbmeb-1104	36	74	community	community	NOUN
ajbmeb-1104	36	75	,	,	PUNCT
ajbmeb-1104	36	76	as	as	ADV
ajbmeb-1104	36	77	well	well	ADV
ajbmeb-1104	36	78	as	as	SCONJ
ajbmeb-1104	36	79	it	it	PRON
ajbmeb-1104	36	80	must	must	AUX
ajbmeb-1104	36	81	disclose	disclose	VERB
ajbmeb-1104	36	82	the	the	DET
ajbmeb-1104	36	83	environmental	environmental	ADJ
ajbmeb-1104	36	84	efforts	effort	NOUN
ajbmeb-1104	36	85	made	make	VERB
ajbmeb-1104	36	86	in	in	ADP
ajbmeb-1104	36	87	order	order	NOUN
ajbmeb-1104	36	88	to	to	PART
ajbmeb-1104	36	89	preserve	preserve	VERB
ajbmeb-1104	36	90	or	or	CCONJ
ajbmeb-1104	36	91	repair	repair	VERB
ajbmeb-1104	36	92	the	the	DET
ajbmeb-1104	36	93	environment	environment	NOUN
ajbmeb-1104	36	94	.	.	PUNCT
ajbmeb-1104	37	1	•	•	NUM
ajbmeb-1104	37	2	disclaimer	disclaimer	NOUN
ajbmeb-1104	37	3	for	for	ADP
ajbmeb-1104	37	4	expressing	express	VERB
ajbmeb-1104	37	5	an	an	DET
ajbmeb-1104	37	6	opinion	opinion	NOUN
ajbmeb-1104	37	7	:	:	PUNCT
ajbmeb-1104	37	8	the	the	DET
ajbmeb-1104	37	9	external	external	ADJ
ajbmeb-1104	37	10	auditor	auditor	NOUN
ajbmeb-1104	37	11	tends	tend	VERB
ajbmeb-1104	37	12	to	to	PART
ajbmeb-1104	37	13	refrain	refrain	VERB
ajbmeb-1104	37	14	from	from	ADP
ajbmeb-1104	37	15	expressing	express	VERB
ajbmeb-1104	37	16	an	an	DET
ajbmeb-1104	37	17	opinion	opinion	NOUN
ajbmeb-1104	37	18	because	because	SCONJ
ajbmeb-1104	37	19	of	of	ADP
ajbmeb-1104	37	20	the	the	DET
ajbmeb-1104	37	21	presence	presence	NOUN
ajbmeb-1104	37	22	of	of	ADP
ajbmeb-1104	37	23	determinants	determinant	NOUN
ajbmeb-1104	37	24	or	or	CCONJ
ajbmeb-1104	37	25	restrictions	restriction	NOUN
ajbmeb-1104	37	26	that	that	PRON
ajbmeb-1104	37	27	do	do	AUX
ajbmeb-1104	37	28	not	not	PART
ajbmeb-1104	37	29	enable	enable	VERB
ajbmeb-1104	37	30	him	he	PRON
ajbmeb-1104	37	31	to	to	PART
ajbmeb-1104	37	32	obtain	obtain	VERB
ajbmeb-1104	37	33	evidence	evidence	NOUN
ajbmeb-1104	37	34	and	and	CCONJ
ajbmeb-1104	37	35	proofs	proof	NOUN
ajbmeb-1104	37	36	that	that	PRON
ajbmeb-1104	37	37	help	help	VERB
ajbmeb-1104	37	38	him	he	PRON
ajbmeb-1104	37	39	in	in	ADP
ajbmeb-1104	37	40	measuring	measure	VERB
ajbmeb-1104	37	41	the	the	DET
ajbmeb-1104	37	42	environmental	environmental	ADJ
ajbmeb-1104	37	43	performance	performance	NOUN
ajbmeb-1104	37	44	of	of	ADP
ajbmeb-1104	37	45	the	the	DET
ajbmeb-1104	37	46	economic	economic	ADJ
ajbmeb-1104	37	47	entity	entity	NOUN
ajbmeb-1104	37	48	and	and	CCONJ
ajbmeb-1104	37	49	its	its	PRON
ajbmeb-1104	37	50	dangerous	dangerous	ADJ
ajbmeb-1104	37	51	effects	effect	NOUN
ajbmeb-1104	37	52	on	on	ADP
ajbmeb-1104	37	53	society	society	NOUN
ajbmeb-1104	37	54	.	.	PUNCT
ajbmeb-1104	38	1	the	the	DET
ajbmeb-1104	38	2	auditor	auditor	NOUN
ajbmeb-1104	38	3	prepares	prepare	VERB
ajbmeb-1104	38	4	his	his	PRON
ajbmeb-1104	38	5	report	report	NOUN
ajbmeb-1104	38	6	on	on	ADP
ajbmeb-1104	38	7	environmental	environmental	ADJ
ajbmeb-1104	38	8	and	and	CCONJ
ajbmeb-1104	38	9	social	social	ADJ
ajbmeb-1104	38	10	activities	activity	NOUN
ajbmeb-1104	38	11	as	as	ADP
ajbmeb-1104	38	12	an	an	DET
ajbmeb-1104	38	13	annex	annex	NOUN
ajbmeb-1104	38	14	with	with	ADP
ajbmeb-1104	38	15	the	the	DET
ajbmeb-1104	38	16	financial	financial	ADJ
ajbmeb-1104	38	17	report	report	NOUN
ajbmeb-1104	38	18	and	and	CCONJ
ajbmeb-1104	38	19	submits	submit	VERB
ajbmeb-1104	38	20	the	the	DET
ajbmeb-1104	38	21	report	report	NOUN
ajbmeb-1104	38	22	to	to	ADP
ajbmeb-1104	38	23	several	several	ADJ
ajbmeb-1104	38	24	bodies	body	NOUN
ajbmeb-1104	38	25	,	,	PUNCT
ajbmeb-1104	38	26	such	such	ADJ
ajbmeb-1104	38	27	as	as	ADP
ajbmeb-1104	38	28	the	the	DET
ajbmeb-1104	38	29	public	public	ADJ
ajbmeb-1104	38	30	body	body	NOUN
ajbmeb-1104	38	31	that	that	PRON
ajbmeb-1104	38	32	appointed	appoint	VERB
ajbmeb-1104	38	33	the	the	DET
ajbmeb-1104	38	34	auditor	auditor	NOUN
ajbmeb-1104	38	35	,	,	PUNCT
ajbmeb-1104	38	36	the	the	DET
ajbmeb-1104	38	37	board	board	NOUN
ajbmeb-1104	38	38	of	of	ADP
ajbmeb-1104	38	39	directors	director	NOUN
ajbmeb-1104	38	40	,	,	PUNCT
ajbmeb-1104	38	41	or	or	CCONJ
ajbmeb-1104	38	42	government	government	NOUN
ajbmeb-1104	38	43	agencies	agency	NOUN
ajbmeb-1104	38	44	to	to	PART
ajbmeb-1104	38	45	which	which	PRON
ajbmeb-1104	38	46	the	the	DET
ajbmeb-1104	38	47	economic	economic	ADJ
ajbmeb-1104	38	48	entity	entity	NOUN
ajbmeb-1104	38	49	is	be	AUX
ajbmeb-1104	38	50	subject	subject	ADJ
ajbmeb-1104	38	51	under	under	ADP
ajbmeb-1104	38	52	the	the	DET
ajbmeb-1104	38	53	prevailing	prevail	VERB
ajbmeb-1104	38	54	laws	law	NOUN
ajbmeb-1104	38	55	,	,	PUNCT
ajbmeb-1104	38	56	and	and	CCONJ
ajbmeb-1104	38	57	other	other	ADJ
ajbmeb-1104	38	58	bodies	body	NOUN
ajbmeb-1104	38	59	concerned	concern	VERB
ajbmeb-1104	38	60	with	with	ADP
ajbmeb-1104	38	61	the	the	DET
ajbmeb-1104	38	62	environment	environment	NOUN
ajbmeb-1104	38	63	,	,	PUNCT
ajbmeb-1104	38	64	(	(	PUNCT
ajbmeb-1104	38	65	abd	abd	PROPN
ajbmeb-1104	38	66	,	,	PUNCT
ajbmeb-1104	38	67	kareem	kareem	PROPN
ajbmeb-1104	38	68	,	,	PUNCT
ajbmeb-1104	38	69	&	&	CCONJ
ajbmeb-1104	38	70	kadhim	kadhim	ADJ
ajbmeb-1104	38	71	,	,	PUNCT
ajbmeb-1104	38	72	2019	2019	NUM
ajbmeb-1104	38	73	)	)	PUNCT
ajbmeb-1104	38	74	the	the	DET
ajbmeb-1104	38	75	practical	practical	ADJ
ajbmeb-1104	38	76	framework	framework	NOUN
ajbmeb-1104	38	77	for	for	ADP
ajbmeb-1104	38	78	research	research	NOUN
ajbmeb-1104	38	79	/	/	SYM
ajbmeb-1104	38	80	external	external	ADJ
ajbmeb-1104	38	81	auditing	auditing	NOUN
ajbmeb-1104	38	82	on	on	ADP
ajbmeb-1104	38	83	the	the	DET
ajbmeb-1104	38	84	impact	impact	NOUN
ajbmeb-1104	38	85	of	of	ADP
ajbmeb-1104	38	86	the	the	DET
ajbmeb-1104	38	87	activities	activity	NOUN
ajbmeb-1104	38	88	of	of	ADP
ajbmeb-1104	38	89	iraqi	iraqi	ADJ
ajbmeb-1104	38	90	economic	economic	ADJ
ajbmeb-1104	38	91	entities	entity	NOUN
ajbmeb-1104	38	92	on	on	ADP
ajbmeb-1104	38	93	the	the	DET
ajbmeb-1104	38	94	environment	environment	NOUN
ajbmeb-1104	38	95	and	and	CCONJ
ajbmeb-1104	38	96	society	society	NOUN
ajbmeb-1104	38	97	first	first	ADV
ajbmeb-1104	38	98	:	:	PUNCT
ajbmeb-1104	38	99	auditing	audit	VERB
ajbmeb-1104	38	100	the	the	DET
ajbmeb-1104	38	101	iraqi	iraqi	ADJ
ajbmeb-1104	38	102	industrial	industrial	ADJ
ajbmeb-1104	38	103	economic	economic	ADJ
ajbmeb-1104	38	104	entities	entity	NOUN
ajbmeb-1104	38	105	:	:	PUNCT
ajbmeb-1104	38	106	the	the	DET
ajbmeb-1104	38	107	iraqi	iraqi	ADJ
ajbmeb-1104	38	108	economic	economic	ADJ
ajbmeb-1104	38	109	and	and	CCONJ
ajbmeb-1104	38	110	industrial	industrial	ADJ
ajbmeb-1104	38	111	entities	entity	NOUN
ajbmeb-1104	38	112	are	be	AUX
ajbmeb-1104	38	113	classified	classify	VERB
ajbmeb-1104	38	114	into	into	ADP
ajbmeb-1104	38	115	companies	company	NOUN
ajbmeb-1104	38	116	and	and	CCONJ
ajbmeb-1104	38	117	factories	factory	NOUN
ajbmeb-1104	38	118	that	that	PRON
ajbmeb-1104	38	119	include	include	VERB
ajbmeb-1104	38	120	five	five	NUM
ajbmeb-1104	38	121	sectors	sector	NOUN
ajbmeb-1104	38	122	:	:	PUNCT
ajbmeb-1104	38	123	(	(	PUNCT
ajbmeb-1104	38	124	chemical	chemical	NOUN
ajbmeb-1104	38	125	and	and	CCONJ
ajbmeb-1104	38	126	petrochemical	petrochemical	NOUN
ajbmeb-1104	38	127	,	,	PUNCT
ajbmeb-1104	38	128	food	food	NOUN
ajbmeb-1104	38	129	and	and	CCONJ
ajbmeb-1104	38	130	pharmaceutical	pharmaceutical	NOUN
ajbmeb-1104	38	131	engineering	engineering	NOUN
ajbmeb-1104	38	132	,	,	PUNCT
ajbmeb-1104	38	133	textile	textile	NOUN
ajbmeb-1104	38	134	,	,	PUNCT
ajbmeb-1104	38	135	construction	construction	NOUN
ajbmeb-1104	38	136	and	and	CCONJ
ajbmeb-1104	38	137	industrial	industrial	ADJ
ajbmeb-1104	38	138	services	service	NOUN
ajbmeb-1104	38	139	)	)	PUNCT
ajbmeb-1104	38	140	,	,	PUNCT
ajbmeb-1104	38	141	as	as	SCONJ
ajbmeb-1104	38	142	the	the	DET
ajbmeb-1104	38	143	total	total	ADJ
ajbmeb-1104	38	144	number	number	NOUN
ajbmeb-1104	38	145	of	of	ADP
ajbmeb-1104	38	146	companies	company	NOUN
ajbmeb-1104	38	147	reached	reach	VERB
ajbmeb-1104	38	148	(	(	PUNCT
ajbmeb-1104	38	149	42	42	NUM
ajbmeb-1104	38	150	)	)	PUNCT
ajbmeb-1104	38	151	companies	company	NOUN
ajbmeb-1104	38	152	and	and	CCONJ
ajbmeb-1104	38	153	the	the	DET
ajbmeb-1104	38	154	total	total	ADJ
ajbmeb-1104	38	155	number	number	NOUN
ajbmeb-1104	38	156	of	of	ADP
ajbmeb-1104	38	157	factories	factory	NOUN
ajbmeb-1104	38	158	(	(	PUNCT
ajbmeb-1104	38	159	225	225	NUM
ajbmeb-1104	38	160	)	)	PUNCT
ajbmeb-1104	38	161	factories	factory	NOUN
ajbmeb-1104	38	162	.	.	PUNCT
ajbmeb-1104	39	1	the	the	DET
ajbmeb-1104	39	2	impact	impact	NOUN
ajbmeb-1104	39	3	of	of	ADP
ajbmeb-1104	39	4	the	the	DET
ajbmeb-1104	39	5	iraqi	iraqi	ADJ
ajbmeb-1104	39	6	industrial	industrial	ADJ
ajbmeb-1104	39	7	economic	economic	ADJ
ajbmeb-1104	39	8	entities	entity	NOUN
ajbmeb-1104	39	9	on	on	ADP
ajbmeb-1104	39	10	the	the	DET
ajbmeb-1104	39	11	environment	environment	NOUN
ajbmeb-1104	39	12	and	and	CCONJ
ajbmeb-1104	39	13	society	society	NOUN
ajbmeb-1104	39	14	:	:	PUNCT
ajbmeb-1104	39	15	1the	1the	NUM
ajbmeb-1104	39	16	number	number	NOUN
ajbmeb-1104	39	17	of	of	ADP
ajbmeb-1104	39	18	operating	operate	VERB
ajbmeb-1104	39	19	factories	factory	NOUN
ajbmeb-1104	39	20	(	(	PUNCT
ajbmeb-1104	39	21	for	for	ADP
ajbmeb-1104	39	22	the	the	DET
ajbmeb-1104	39	23	year	year	NOUN
ajbmeb-1104	39	24	2020	2020	NUM
ajbmeb-1104	39	25	)	)	PUNCT
ajbmeb-1104	39	26	that	that	PRON
ajbmeb-1104	39	27	throw	throw	VERB
ajbmeb-1104	39	28	hazardous	hazardous	ADJ
ajbmeb-1104	39	29	solid	solid	ADJ
ajbmeb-1104	39	30	industrial	industrial	ADJ
ajbmeb-1104	39	31	waste	waste	NOUN
ajbmeb-1104	39	32	reached	reach	VERB
ajbmeb-1104	39	33	(	(	PUNCT
ajbmeb-1104	39	34	16	16	NUM
ajbmeb-1104	39	35	)	)	PUNCT
ajbmeb-1104	39	36	factories	factory	NOUN
ajbmeb-1104	39	37	out	out	ADP
ajbmeb-1104	39	38	of	of	ADP
ajbmeb-1104	39	39	the	the	DET
ajbmeb-1104	39	40	total	total	ADJ
ajbmeb-1104	39	41	factories	factory	NOUN
ajbmeb-1104	39	42	affiliated	affiliate	VERB
ajbmeb-1104	39	43	to	to	ADP
ajbmeb-1104	39	44	the	the	DET
ajbmeb-1104	39	45	iraqi	iraqi	ADJ
ajbmeb-1104	39	46	economic	economic	ADJ
ajbmeb-1104	39	47	and	and	CCONJ
ajbmeb-1104	39	48	industrial	industrial	ADJ
ajbmeb-1104	39	49	entities	entity	NOUN
ajbmeb-1104	39	50	american	american	ADJ
ajbmeb-1104	39	51	journal	journal	PROPN
ajbmeb-1104	39	52	of	of	ADP
ajbmeb-1104	39	53	business	business	NOUN
ajbmeb-1104	39	54	management	management	NOUN
ajbmeb-1104	39	55	,	,	PUNCT
ajbmeb-1104	39	56	economics	economic	NOUN
ajbmeb-1104	39	57	and	and	CCONJ
ajbmeb-1104	39	58	banking	banking	NOUN
ajbmeb-1104	39	59	volume	volume	NOUN
ajbmeb-1104	39	60	14	14	NUM
ajbmeb-1104	39	61	july	july	PROPN
ajbmeb-1104	39	62	,	,	PUNCT
ajbmeb-1104	39	63	2023	2023	NUM
ajbmeb-1104	39	64	p	p	NOUN
ajbmeb-1104	39	65	a	a	DET
ajbmeb-1104	39	66	g	g	NOUN
ajbmeb-1104	39	67	e	e	NOUN
ajbmeb-1104	39	68	|	|	NOUN
ajbmeb-1104	39	69	136	136	NUM
ajbmeb-1104	39	70	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1104	39	71	during	during	ADP
ajbmeb-1104	39	72	the	the	DET
ajbmeb-1104	39	73	year	year	NOUN
ajbmeb-1104	39	74	2020	2020	NUM
ajbmeb-1104	39	75	,	,	PUNCT
ajbmeb-1104	39	76	and	and	CCONJ
ajbmeb-1104	39	77	they	they	PRON
ajbmeb-1104	39	78	appeared	appear	VERB
ajbmeb-1104	39	79	in	in	ADP
ajbmeb-1104	39	80	the	the	DET
ajbmeb-1104	39	81	sectors	sector	NOUN
ajbmeb-1104	39	82	(	(	PUNCT
ajbmeb-1104	39	83	engineering	engineering	NOUN
ajbmeb-1104	39	84	,	,	PUNCT
ajbmeb-1104	39	85	food	food	NOUN
ajbmeb-1104	39	86	,	,	PUNCT
ajbmeb-1104	39	87	pharmaceutical	pharmaceutical	NOUN
ajbmeb-1104	39	88	,	,	PUNCT
ajbmeb-1104	39	89	and	and	CCONJ
ajbmeb-1104	39	90	textile	textile	NOUN
ajbmeb-1104	39	91	)	)	PUNCT
ajbmeb-1104	39	92	and	and	CCONJ
ajbmeb-1104	39	93	by	by	ADP
ajbmeb-1104	39	94	(	(	PUNCT
ajbmeb-1104	39	95	12	12	NUM
ajbmeb-1104	39	96	,	,	PUNCT
ajbmeb-1104	39	97	1	1	NUM
ajbmeb-1104	39	98	,	,	PUNCT
ajbmeb-1104	39	99	3	3	X
ajbmeb-1104	39	100	)	)	PUNCT
ajbmeb-1104	39	101	factories	factory	NOUN
ajbmeb-1104	39	102	,	,	PUNCT
ajbmeb-1104	39	103	respectively	respectively	ADV
ajbmeb-1104	39	104	.	.	PUNCT
ajbmeb-1104	40	1	2the	2the	NUM
ajbmeb-1104	40	2	number	number	NOUN
ajbmeb-1104	40	3	of	of	ADP
ajbmeb-1104	40	4	factories	factory	NOUN
ajbmeb-1104	40	5	(	(	PUNCT
ajbmeb-1104	40	6	for	for	ADP
ajbmeb-1104	40	7	the	the	DET
ajbmeb-1104	40	8	year	year	NOUN
ajbmeb-1104	40	9	2021	2021	NUM
ajbmeb-1104	40	10	)	)	PUNCT
ajbmeb-1104	40	11	that	that	PRON
ajbmeb-1104	40	12	throw	throw	VERB
ajbmeb-1104	40	13	hazardous	hazardous	ADJ
ajbmeb-1104	40	14	solid	solid	ADJ
ajbmeb-1104	40	15	industrial	industrial	ADJ
ajbmeb-1104	40	16	waste	waste	NOUN
ajbmeb-1104	40	17	reached	reach	VERB
ajbmeb-1104	40	18	(	(	PUNCT
ajbmeb-1104	40	19	10	10	NUM
ajbmeb-1104	40	20	)	)	PUNCT
ajbmeb-1104	40	21	factories	factory	NOUN
ajbmeb-1104	40	22	out	out	ADP
ajbmeb-1104	40	23	of	of	ADP
ajbmeb-1104	40	24	the	the	DET
ajbmeb-1104	40	25	total	total	ADJ
ajbmeb-1104	40	26	factories	factory	NOUN
ajbmeb-1104	40	27	affiliated	affiliate	VERB
ajbmeb-1104	40	28	to	to	ADP
ajbmeb-1104	40	29	the	the	DET
ajbmeb-1104	40	30	iraqi	iraqi	ADJ
ajbmeb-1104	40	31	economic	economic	ADJ
ajbmeb-1104	40	32	and	and	CCONJ
ajbmeb-1104	40	33	industrial	industrial	ADJ
ajbmeb-1104	40	34	entities	entity	NOUN
ajbmeb-1104	40	35	during	during	ADP
ajbmeb-1104	40	36	the	the	DET
ajbmeb-1104	40	37	year	year	NOUN
ajbmeb-1104	40	38	2021	2021	NUM
ajbmeb-1104	40	39	,	,	PUNCT
ajbmeb-1104	40	40	and	and	CCONJ
ajbmeb-1104	40	41	they	they	PRON
ajbmeb-1104	40	42	appeared	appear	VERB
ajbmeb-1104	40	43	in	in	ADP
ajbmeb-1104	40	44	the	the	DET
ajbmeb-1104	40	45	engineering	engineering	NOUN
ajbmeb-1104	40	46	,	,	PUNCT
ajbmeb-1104	40	47	food	food	NOUN
ajbmeb-1104	40	48	,	,	PUNCT
ajbmeb-1104	40	49	pharmaceutical	pharmaceutical	NOUN
ajbmeb-1104	40	50	and	and	CCONJ
ajbmeb-1104	40	51	textile	textile	NOUN
ajbmeb-1104	40	52	sectors	sector	NOUN
ajbmeb-1104	40	53	)	)	PUNCT
ajbmeb-1104	40	54	and	and	CCONJ
ajbmeb-1104	40	55	by	by	ADP
ajbmeb-1104	40	56	(	(	PUNCT
ajbmeb-1104	40	57	6	6	NUM
ajbmeb-1104	40	58	,	,	PUNCT
ajbmeb-1104	40	59	1	1	NUM
ajbmeb-1104	40	60	,	,	PUNCT
ajbmeb-1104	40	61	3	3	X
ajbmeb-1104	40	62	)	)	PUNCT
ajbmeb-1104	40	63	factories	factory	NOUN
ajbmeb-1104	40	64	,	,	PUNCT
ajbmeb-1104	40	65	respectively	respectively	ADV
ajbmeb-1104	40	66	.	.	PUNCT
ajbmeb-1104	41	1	according	accord	VERB
ajbmeb-1104	41	2	to	to	ADP
ajbmeb-1104	41	3	figure	figure	NOUN
ajbmeb-1104	41	4	(	(	PUNCT
ajbmeb-1104	41	5	1	1	NUM
ajbmeb-1104	41	6	)	)	PUNCT
ajbmeb-1104	41	7	below	below	ADV
ajbmeb-1104	41	8	:	:	PUNCT
ajbmeb-1104	41	9	figure	figure	NOUN
ajbmeb-1104	41	10	(	(	PUNCT
ajbmeb-1104	41	11	1	1	X
ajbmeb-1104	41	12	)	)	PUNCT
ajbmeb-1104	41	13	disposing	dispose	VERB
ajbmeb-1104	41	14	of	of	ADP
ajbmeb-1104	41	15	hazardous	hazardous	ADJ
ajbmeb-1104	41	16	solid	solid	ADJ
ajbmeb-1104	41	17	industrial	industrial	ADJ
ajbmeb-1104	41	18	waste	waste	NOUN
ajbmeb-1104	41	19	3the	3the	DET
ajbmeb-1104	41	20	monthly	monthly	ADJ
ajbmeb-1104	41	21	average	average	NOUN
ajbmeb-1104	41	22	amounted	amount	VERB
ajbmeb-1104	41	23	to	to	ADP
ajbmeb-1104	41	24	(	(	PUNCT
ajbmeb-1104	41	25	8)	8)	NUM
ajbmeb-1104	41	26	thousand	thousand	NUM
ajbmeb-1104	41	27	tons	ton	NOUN
ajbmeb-1104	41	28	/	/	SYM
ajbmeb-1104	41	29	month	month	NOUN
ajbmeb-1104	41	30	of	of	ADP
ajbmeb-1104	41	31	the	the	DET
ajbmeb-1104	41	32	amount	amount	NOUN
ajbmeb-1104	41	33	of	of	ADP
ajbmeb-1104	41	34	hazardous	hazardous	ADJ
ajbmeb-1104	41	35	and	and	CCONJ
ajbmeb-1104	41	36	nonhazardous	nonhazardous	ADJ
ajbmeb-1104	41	37	industrial	industrial	ADJ
ajbmeb-1104	41	38	solid	solid	ADJ
ajbmeb-1104	41	39	waste	waste	NOUN
ajbmeb-1104	41	40	generated	generate	VERB
ajbmeb-1104	41	41	by	by	ADP
ajbmeb-1104	41	42	the	the	DET
ajbmeb-1104	41	43	iraqi	iraqi	ADJ
ajbmeb-1104	41	44	industrial	industrial	ADJ
ajbmeb-1104	41	45	economic	economic	ADJ
ajbmeb-1104	41	46	entities	entity	NOUN
ajbmeb-1104	41	47	,	,	PUNCT
ajbmeb-1104	41	48	as	as	SCONJ
ajbmeb-1104	41	49	the	the	DET
ajbmeb-1104	41	50	highest	high	ADJ
ajbmeb-1104	41	51	amount	amount	NOUN
ajbmeb-1104	41	52	of	of	ADP
ajbmeb-1104	41	53	solid	solid	ADJ
ajbmeb-1104	41	54	waste	waste	NOUN
ajbmeb-1104	41	55	generated	generate	VERB
ajbmeb-1104	41	56	appeared	appear	VERB
ajbmeb-1104	41	57	from	from	ADP
ajbmeb-1104	41	58	the	the	DET
ajbmeb-1104	41	59	construction	construction	NOUN
ajbmeb-1104	41	60	sector	sector	NOUN
ajbmeb-1104	41	61	and	and	CCONJ
ajbmeb-1104	41	62	industrial	industrial	ADJ
ajbmeb-1104	41	63	services	service	NOUN
ajbmeb-1104	41	64	at	at	ADP
ajbmeb-1104	41	65	a	a	DET
ajbmeb-1104	41	66	rate	rate	NOUN
ajbmeb-1104	41	67	of	of	ADP
ajbmeb-1104	41	68	(	(	PUNCT
ajbmeb-1104	41	69	97	97	NUM
ajbmeb-1104	41	70	%	%	NOUN
ajbmeb-1104	41	71	)	)	PUNCT
ajbmeb-1104	41	72	.	.	PUNCT
ajbmeb-1104	42	1	4	4	NUM
ajbmeb-1104	42	2	-	-	X
ajbmeb-1104	42	3	the	the	DET
ajbmeb-1104	42	4	monthly	monthly	ADJ
ajbmeb-1104	42	5	average	average	NOUN
ajbmeb-1104	42	6	amounted	amount	VERB
ajbmeb-1104	42	7	to	to	ADP
ajbmeb-1104	42	8	(	(	PUNCT
ajbmeb-1104	42	9	26	26	NUM
ajbmeb-1104	42	10	)	)	PUNCT
ajbmeb-1104	42	11	thousand	thousand	NUM
ajbmeb-1104	42	12	tons	ton	NOUN
ajbmeb-1104	42	13	/	/	SYM
ajbmeb-1104	42	14	month	month	NOUN
ajbmeb-1104	42	15	of	of	ADP
ajbmeb-1104	42	16	the	the	DET
ajbmeb-1104	42	17	amount	amount	NOUN
ajbmeb-1104	42	18	of	of	ADP
ajbmeb-1104	42	19	hazardous	hazardous	ADJ
ajbmeb-1104	42	20	and	and	CCONJ
ajbmeb-1104	42	21	nonhazardous	nonhazardous	ADJ
ajbmeb-1104	42	22	industrial	industrial	ADJ
ajbmeb-1104	42	23	solid	solid	ADJ
ajbmeb-1104	42	24	waste	waste	NOUN
ajbmeb-1104	42	25	generated	generate	VERB
ajbmeb-1104	42	26	by	by	ADP
ajbmeb-1104	42	27	the	the	DET
ajbmeb-1104	42	28	iraqi	iraqi	ADJ
ajbmeb-1104	42	29	industrial	industrial	ADJ
ajbmeb-1104	42	30	economic	economic	ADJ
ajbmeb-1104	42	31	entities	entity	NOUN
ajbmeb-1104	42	32	,	,	PUNCT
ajbmeb-1104	42	33	as	as	SCONJ
ajbmeb-1104	42	34	the	the	DET
ajbmeb-1104	42	35	highest	high	ADJ
ajbmeb-1104	42	36	amount	amount	NOUN
ajbmeb-1104	42	37	of	of	ADP
ajbmeb-1104	42	38	solid	solid	ADJ
ajbmeb-1104	42	39	waste	waste	NOUN
ajbmeb-1104	42	40	generated	generate	VERB
ajbmeb-1104	42	41	appeared	appear	VERB
ajbmeb-1104	42	42	from	from	ADP
ajbmeb-1104	42	43	the	the	DET
ajbmeb-1104	42	44	work	work	NOUN
ajbmeb-1104	42	45	of	of	ADP
ajbmeb-1104	42	46	the	the	DET
ajbmeb-1104	42	47	construction	construction	NOUN
ajbmeb-1104	42	48	sector	sector	NOUN
ajbmeb-1104	42	49	and	and	CCONJ
ajbmeb-1104	42	50	industrial	industrial	ADJ
ajbmeb-1104	42	51	services	service	NOUN
ajbmeb-1104	42	52	at	at	ADP
ajbmeb-1104	42	53	a	a	DET
ajbmeb-1104	42	54	rate	rate	NOUN
ajbmeb-1104	42	55	of	of	ADP
ajbmeb-1104	42	56	(	(	PUNCT
ajbmeb-1104	42	57	99	99	NUM
ajbmeb-1104	42	58	%	%	NOUN
ajbmeb-1104	42	59	)	)	PUNCT
ajbmeb-1104	42	60	.	.	PUNCT
ajbmeb-1104	43	1	according	accord	VERB
ajbmeb-1104	43	2	to	to	ADP
ajbmeb-1104	43	3	figure	figure	NOUN
ajbmeb-1104	43	4	(	(	PUNCT
ajbmeb-1104	43	5	2	2	NUM
ajbmeb-1104	43	6	)	)	PUNCT
ajbmeb-1104	43	7	below	below	ADV
ajbmeb-1104	43	8	:	:	PUNCT
ajbmeb-1104	43	9	figure	figure	NOUN
ajbmeb-1104	43	10	(	(	PUNCT
ajbmeb-1104	43	11	2	2	NUM
ajbmeb-1104	43	12	)	)	PUNCT
ajbmeb-1104	43	13	the	the	DET
ajbmeb-1104	43	14	amount	amount	NOUN
ajbmeb-1104	43	15	of	of	ADP
ajbmeb-1104	43	16	hazardous	hazardous	ADJ
ajbmeb-1104	43	17	and	and	CCONJ
ajbmeb-1104	43	18	non	non	ADJ
ajbmeb-1104	43	19	-	-	ADJ
ajbmeb-1104	43	20	hazardous	hazardous	ADJ
ajbmeb-1104	43	21	industrial	industrial	ADJ
ajbmeb-1104	43	22	solid	solid	ADJ
ajbmeb-1104	43	23	waste	waste	NOUN
ajbmeb-1104	43	24	generated	generate	VERB
ajbmeb-1104	43	25	per	per	ADP
ajbmeb-1104	43	26	month	month	NOUN
ajbmeb-1104	43	27	second	second	ADJ
ajbmeb-1104	43	28	:	:	PUNCT
ajbmeb-1104	43	29	auditing	audit	VERB
ajbmeb-1104	43	30	iraqi	iraqi	ADJ
ajbmeb-1104	43	31	service	service	NOUN
ajbmeb-1104	43	32	entities	entity	NOUN
ajbmeb-1104	43	33	:	:	PUNCT
ajbmeb-1104	43	34	1	1	NUM
ajbmeb-1104	43	35	-	-	PUNCT
ajbmeb-1104	43	36	the	the	DET
ajbmeb-1104	43	37	total	total	ADJ
ajbmeb-1104	43	38	number	number	NOUN
ajbmeb-1104	43	39	of	of	ADP
ajbmeb-1104	43	40	central	central	ADJ
ajbmeb-1104	43	41	treatment	treatment	NOUN
ajbmeb-1104	43	42	plants	plant	NOUN
ajbmeb-1104	43	43	and	and	CCONJ
ajbmeb-1104	43	44	medium	medium	ADJ
ajbmeb-1104	43	45	and	and	CCONJ
ajbmeb-1104	43	46	small	small	ADJ
ajbmeb-1104	43	47	treatment	treatment	NOUN
ajbmeb-1104	43	48	entities	entity	NOUN
ajbmeb-1104	43	49	in	in	ADP
ajbmeb-1104	43	50	the	the	DET
ajbmeb-1104	43	51	iraqi	iraqi	ADJ
ajbmeb-1104	43	52	service	service	NOUN
ajbmeb-1104	43	53	entities	entity	NOUN
ajbmeb-1104	43	54	for	for	ADP
ajbmeb-1104	43	55	the	the	DET
ajbmeb-1104	43	56	year	year	NOUN
ajbmeb-1104	43	57	2020	2020	NUM
ajbmeb-1104	43	58	amounted	amount	VERB
ajbmeb-1104	43	59	to	to	ADP
ajbmeb-1104	43	60	(	(	PUNCT
ajbmeb-1104	43	61	66	66	NUM
ajbmeb-1104	43	62	)	)	PUNCT
ajbmeb-1104	43	63	stations	station	NOUN
ajbmeb-1104	43	64	and	and	CCONJ
ajbmeb-1104	43	65	treatment	treatment	NOUN
ajbmeb-1104	43	66	entities	entity	NOUN
ajbmeb-1104	43	67	,	,	PUNCT
ajbmeb-1104	43	68	the	the	DET
ajbmeb-1104	43	69	largest	large	ADJ
ajbmeb-1104	43	70	number	number	NOUN
ajbmeb-1104	43	71	of	of	ADP
ajbmeb-1104	43	72	which	which	PRON
ajbmeb-1104	43	73	appeared	appear	VERB
ajbmeb-1104	43	74	in	in	ADP
ajbmeb-1104	43	75	the	the	DET
ajbmeb-1104	43	76	capital	capital	NOUN
ajbmeb-1104	43	77	,	,	PUNCT
ajbmeb-1104	43	78	at	at	ADP
ajbmeb-1104	43	79	(	(	PUNCT
ajbmeb-1104	43	80	10	10	NUM
ajbmeb-1104	43	81	)	)	PUNCT
ajbmeb-1104	43	82	stations	station	NOUN
ajbmeb-1104	43	83	.	.	PUNCT
ajbmeb-1104	44	1	the	the	DET
ajbmeb-1104	44	2	percentage	percentage	NOUN
ajbmeb-1104	44	3	of	of	ADP
ajbmeb-1104	44	4	the	the	DET
ajbmeb-1104	44	5	population	population	NOUN
ajbmeb-1104	44	6	served	serve	VERB
ajbmeb-1104	44	7	by	by	ADP
ajbmeb-1104	44	8	the	the	DET
ajbmeb-1104	44	9	shared	share	VERB
ajbmeb-1104	44	10	sewage	sewage	NOUN
ajbmeb-1104	44	11	networks	network	NOUN
ajbmeb-1104	44	12	for	for	ADP
ajbmeb-1104	44	13	the	the	DET
ajbmeb-1104	44	14	year	year	NOUN
ajbmeb-1104	44	15	2020	2020	NUM
ajbmeb-1104	44	16	in	in	ADP
ajbmeb-1104	44	17	iraq	iraq	PROPN
ajbmeb-1104	44	18	amounted	amount	VERB
ajbmeb-1104	44	19	to	to	ADP
ajbmeb-1104	44	20	(	(	PUNCT
ajbmeb-1104	44	21	34	34	NUM
ajbmeb-1104	44	22	)	)	PUNCT
ajbmeb-1104	44	23	.	.	PUNCT
ajbmeb-1104	45	1	the	the	DET
ajbmeb-1104	45	2	percentage	percentage	NOUN
ajbmeb-1104	45	3	of	of	ADP
ajbmeb-1104	45	4	wastewater	wastewater	NOUN
ajbmeb-1104	45	5	that	that	PRON
ajbmeb-1104	45	6	has	have	AUX
ajbmeb-1104	45	7	been	be	AUX
ajbmeb-1104	45	8	treated	treat	VERB
ajbmeb-1104	45	9	is	be	AUX
ajbmeb-1104	45	10	(	(	PUNCT
ajbmeb-1104	45	11	60.5	60.5	NUM
ajbmeb-1104	45	12	%	%	NOUN
ajbmeb-1104	45	13	)	)	PUNCT
ajbmeb-1104	45	14	of	of	ADP
ajbmeb-1104	45	15	the	the	DET
ajbmeb-1104	45	16	design	design	NOUN
ajbmeb-1104	45	17	capacity	capacity	NOUN
ajbmeb-1104	45	18	of	of	ADP
ajbmeb-1104	45	19	the	the	DET
ajbmeb-1104	45	20	treatment	treatment	NOUN
ajbmeb-1104	45	21	plants	plant	NOUN
ajbmeb-1104	45	22	.	.	PUNCT
ajbmeb-1104	46	1	2	2	NUM
ajbmeb-1104	46	2	-	-	NUM
ajbmeb-1104	46	3	the	the	DET
ajbmeb-1104	46	4	total	total	ADJ
ajbmeb-1104	46	5	number	number	NOUN
ajbmeb-1104	46	6	of	of	ADP
ajbmeb-1104	46	7	central	central	ADJ
ajbmeb-1104	46	8	treatment	treatment	NOUN
ajbmeb-1104	46	9	plants	plant	NOUN
ajbmeb-1104	46	10	and	and	CCONJ
ajbmeb-1104	46	11	medium	medium	ADJ
ajbmeb-1104	46	12	and	and	CCONJ
ajbmeb-1104	46	13	small	small	ADJ
ajbmeb-1104	46	14	treatment	treatment	NOUN
ajbmeb-1104	46	15	entities	entity	NOUN
ajbmeb-1104	46	16	in	in	ADP
ajbmeb-1104	46	17	the	the	DET
ajbmeb-1104	46	18	iraqi	iraqi	ADJ
ajbmeb-1104	46	19	service	service	NOUN
ajbmeb-1104	46	20	entities	entity	NOUN
ajbmeb-1104	46	21	for	for	ADP
ajbmeb-1104	46	22	the	the	DET
ajbmeb-1104	46	23	year	year	NOUN
ajbmeb-1104	46	24	2021	2021	NUM
ajbmeb-1104	46	25	amounted	amount	VERB
ajbmeb-1104	46	26	to	to	ADP
ajbmeb-1104	46	27	(	(	PUNCT
ajbmeb-1104	46	28	64	64	NUM
ajbmeb-1104	46	29	)	)	PUNCT
ajbmeb-1104	46	30	stations	station	NOUN
ajbmeb-1104	46	31	and	and	CCONJ
ajbmeb-1104	46	32	treatment	treatment	NOUN
ajbmeb-1104	46	33	entities	entity	NOUN
ajbmeb-1104	46	34	,	,	PUNCT
ajbmeb-1104	46	35	the	the	DET
ajbmeb-1104	46	36	largest	large	ADJ
ajbmeb-1104	46	37	number	number	NOUN
ajbmeb-1104	46	38	0	0	NUM
ajbmeb-1104	46	39	2	2	NUM
ajbmeb-1104	46	40	4	4	NUM
ajbmeb-1104	46	41	6	6	NUM
ajbmeb-1104	46	42	8	8	NUM
ajbmeb-1104	46	43	10	10	NUM
ajbmeb-1104	46	44	12	12	NUM
ajbmeb-1104	46	45	14	14	NUM
ajbmeb-1104	46	46	2020	2020	NUM
ajbmeb-1104	46	47	2021	2021	NUM
ajbmeb-1104	46	48	engineering	engineering	NOUN
ajbmeb-1104	46	49	sector	sector	NOUN
ajbmeb-1104	46	50	food	food	NOUN
ajbmeb-1104	46	51	and	and	CCONJ
ajbmeb-1104	46	52	pharmaceutical	pharmaceutical	NOUN
ajbmeb-1104	46	53	sector	sector	NOUN
ajbmeb-1104	46	54	textile	textile	NOUN
ajbmeb-1104	46	55	sector	sector	NOUN
ajbmeb-1104	46	56	0	0	NUM
ajbmeb-1104	46	57	5	5	NUM
ajbmeb-1104	46	58	10	10	NUM
ajbmeb-1104	46	59	15	15	NUM
ajbmeb-1104	46	60	20	20	NUM
ajbmeb-1104	46	61	25	25	NUM
ajbmeb-1104	46	62	30	30	NUM
ajbmeb-1104	46	63	the	the	DET
ajbmeb-1104	46	64	share	share	NOUN
ajbmeb-1104	46	65	of	of	ADP
ajbmeb-1104	46	66	the	the	DET
ajbmeb-1104	46	67	construction	construction	NOUN
ajbmeb-1104	46	68	sector	sector	NOUN
ajbmeb-1104	46	69	in	in	ADP
ajbmeb-1104	46	70	the	the	DET
ajbmeb-1104	46	71	amount	amount	NOUN
ajbmeb-1104	46	72	of	of	ADP
ajbmeb-1104	46	73	waste	waste	NOUN
ajbmeb-1104	46	74	generated	generate	VERB
ajbmeb-1104	46	75	the	the	DET
ajbmeb-1104	46	76	amount	amount	NOUN
ajbmeb-1104	46	77	of	of	ADP
ajbmeb-1104	46	78	hazardous	hazardous	ADJ
ajbmeb-1104	46	79	and	and	CCONJ
ajbmeb-1104	46	80	nonhazardous	nonhazardous	ADJ
ajbmeb-1104	46	81	solid	solid	ADJ
ajbmeb-1104	46	82	waste	waste	NOUN
ajbmeb-1104	46	83	2020	2020	NUM
ajbmeb-1104	46	84	2021	2021	NUM
ajbmeb-1104	46	85	american	american	PROPN
ajbmeb-1104	46	86	journal	journal	PROPN
ajbmeb-1104	46	87	of	of	ADP
ajbmeb-1104	46	88	business	business	NOUN
ajbmeb-1104	46	89	management	management	NOUN
ajbmeb-1104	46	90	,	,	PUNCT
ajbmeb-1104	46	91	economics	economic	NOUN
ajbmeb-1104	46	92	and	and	CCONJ
ajbmeb-1104	46	93	banking	banking	NOUN
ajbmeb-1104	46	94	volume	volume	NOUN
ajbmeb-1104	46	95	14	14	NUM
ajbmeb-1104	46	96	july	july	PROPN
ajbmeb-1104	46	97	,	,	PUNCT
ajbmeb-1104	46	98	2023	2023	NUM
ajbmeb-1104	46	99	p	p	NOUN
ajbmeb-1104	46	100	a	a	DET
ajbmeb-1104	46	101	g	g	NOUN
ajbmeb-1104	46	102	e	e	NOUN
ajbmeb-1104	46	103	|	|	NOUN
ajbmeb-1104	46	104	137	137	NUM
ajbmeb-1104	46	105	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1104	46	106	of	of	ADP
ajbmeb-1104	46	107	which	which	PRON
ajbmeb-1104	46	108	appeared	appear	VERB
ajbmeb-1104	46	109	in	in	ADP
ajbmeb-1104	46	110	the	the	DET
ajbmeb-1104	46	111	capital	capital	NOUN
ajbmeb-1104	46	112	,	,	PUNCT
ajbmeb-1104	46	113	at	at	ADP
ajbmeb-1104	46	114	(	(	PUNCT
ajbmeb-1104	46	115	10	10	NUM
ajbmeb-1104	46	116	)	)	PUNCT
ajbmeb-1104	46	117	stations	station	NOUN
ajbmeb-1104	46	118	.	.	PUNCT
ajbmeb-1104	47	1	the	the	DET
ajbmeb-1104	47	2	percentages	percentage	NOUN
ajbmeb-1104	47	3	of	of	ADP
ajbmeb-1104	47	4	the	the	DET
ajbmeb-1104	47	5	population	population	NOUN
ajbmeb-1104	47	6	served	serve	VERB
ajbmeb-1104	47	7	by	by	ADP
ajbmeb-1104	47	8	the	the	DET
ajbmeb-1104	47	9	common	common	ADJ
ajbmeb-1104	47	10	waste	waste	NOUN
ajbmeb-1104	47	11	sewage	sewage	NOUN
ajbmeb-1104	47	12	networks	network	NOUN
ajbmeb-1104	47	13	for	for	ADP
ajbmeb-1104	47	14	the	the	DET
ajbmeb-1104	47	15	year	year	NOUN
ajbmeb-1104	47	16	2021	2021	NUM
ajbmeb-1104	47	17	in	in	ADP
ajbmeb-1104	47	18	iraq	iraq	PROPN
ajbmeb-1104	47	19	amounted	amount	VERB
ajbmeb-1104	47	20	to	to	ADP
ajbmeb-1104	47	21	(	(	PUNCT
ajbmeb-1104	47	22	37.4	37.4	NUM
ajbmeb-1104	47	23	)	)	PUNCT
ajbmeb-1104	47	24	,	,	PUNCT
ajbmeb-1104	47	25	and	and	CCONJ
ajbmeb-1104	47	26	the	the	DET
ajbmeb-1104	47	27	percentage	percentage	NOUN
ajbmeb-1104	47	28	of	of	ADP
ajbmeb-1104	47	29	treated	treat	VERB
ajbmeb-1104	47	30	wastewater	wastewater	NOUN
ajbmeb-1104	47	31	was	be	AUX
ajbmeb-1104	47	32	(	(	PUNCT
ajbmeb-1104	47	33	59	59	NUM
ajbmeb-1104	47	34	%	%	NOUN
ajbmeb-1104	47	35	)	)	PUNCT
ajbmeb-1104	47	36	of	of	ADP
ajbmeb-1104	47	37	the	the	DET
ajbmeb-1104	47	38	design	design	NOUN
ajbmeb-1104	47	39	capacity	capacity	NOUN
ajbmeb-1104	47	40	of	of	ADP
ajbmeb-1104	47	41	the	the	DET
ajbmeb-1104	47	42	treatment	treatment	NOUN
ajbmeb-1104	47	43	plants	plant	NOUN
ajbmeb-1104	47	44	,	,	PUNCT
ajbmeb-1104	47	45	according	accord	VERB
ajbmeb-1104	47	46	to	to	ADP
ajbmeb-1104	47	47	figure	figure	NOUN
ajbmeb-1104	47	48	(	(	PUNCT
ajbmeb-1104	47	49	3	3	NUM
ajbmeb-1104	47	50	)	)	PUNCT
ajbmeb-1104	47	51	below	below	ADV
ajbmeb-1104	47	52	:	:	PUNCT
ajbmeb-1104	47	53	reports	report	NOUN
ajbmeb-1104	47	54	of	of	ADP
ajbmeb-1104	47	55	the	the	DET
ajbmeb-1104	47	56	performance	performance	NOUN
ajbmeb-1104	47	57	evaluation	evaluation	NOUN
ajbmeb-1104	47	58	of	of	ADP
ajbmeb-1104	47	59	the	the	DET
ajbmeb-1104	47	60	federal	federal	ADJ
ajbmeb-1104	47	61	office	office	NOUN
ajbmeb-1104	47	62	of	of	ADP
ajbmeb-1104	47	63	financial	financial	ADJ
ajbmeb-1104	47	64	supervision	supervision	NOUN
ajbmeb-1104	47	65	and	and	CCONJ
ajbmeb-1104	47	66	for	for	ADP
ajbmeb-1104	47	67	the	the	DET
ajbmeb-1104	47	68	years	year	NOUN
ajbmeb-1104	47	69	(	(	PUNCT
ajbmeb-1104	47	70	2020	2020	NUM
ajbmeb-1104	47	71	,	,	PUNCT
ajbmeb-1104	47	72	2021	2021	NUM
ajbmeb-1104	47	73	)	)	PUNCT
ajbmeb-1104	47	74	.	.	PUNCT
ajbmeb-1104	48	1	3	3	NUM
ajbmeb-1104	48	2	-	-	NUM
ajbmeb-1104	48	3	the	the	DET
ajbmeb-1104	48	4	percentage	percentage	NOUN
ajbmeb-1104	48	5	of	of	ADP
ajbmeb-1104	48	6	the	the	DET
ajbmeb-1104	48	7	population	population	NOUN
ajbmeb-1104	48	8	served	serve	VERB
ajbmeb-1104	48	9	by	by	ADP
ajbmeb-1104	48	10	the	the	DET
ajbmeb-1104	48	11	waste	waste	NOUN
ajbmeb-1104	48	12	collection	collection	NOUN
ajbmeb-1104	48	13	and	and	CCONJ
ajbmeb-1104	48	14	removal	removal	NOUN
ajbmeb-1104	48	15	service	service	NOUN
ajbmeb-1104	48	16	at	at	ADP
ajbmeb-1104	48	17	the	the	DET
ajbmeb-1104	48	18	level	level	NOUN
ajbmeb-1104	48	19	of	of	ADP
ajbmeb-1104	48	20	iraq	iraq	PROPN
ajbmeb-1104	48	21	has	have	AUX
ajbmeb-1104	48	22	reached	reach	VERB
ajbmeb-1104	48	23	(	(	PUNCT
ajbmeb-1104	48	24	65.7	65.7	NUM
ajbmeb-1104	48	25	%	%	NOUN
ajbmeb-1104	48	26	)	)	PUNCT
ajbmeb-1104	48	27	,	,	PUNCT
ajbmeb-1104	48	28	while	while	SCONJ
ajbmeb-1104	48	29	the	the	DET
ajbmeb-1104	48	30	percentage	percentage	NOUN
ajbmeb-1104	48	31	of	of	ADP
ajbmeb-1104	48	32	those	those	PRON
ajbmeb-1104	48	33	served	serve	VERB
ajbmeb-1104	48	34	at	at	ADP
ajbmeb-1104	48	35	the	the	DET
ajbmeb-1104	48	36	urban	urban	ADJ
ajbmeb-1104	48	37	level	level	NOUN
ajbmeb-1104	48	38	has	have	AUX
ajbmeb-1104	48	39	reached	reach	VERB
ajbmeb-1104	48	40	(	(	PUNCT
ajbmeb-1104	48	41	90.7	90.7	NUM
ajbmeb-1104	48	42	%	%	NOUN
ajbmeb-1104	48	43	)	)	PUNCT
ajbmeb-1104	48	44	and	and	CCONJ
ajbmeb-1104	48	45	in	in	ADP
ajbmeb-1104	48	46	the	the	DET
ajbmeb-1104	48	47	countryside	countryside	NOUN
ajbmeb-1104	48	48	(	(	PUNCT
ajbmeb-1104	48	49	12.5	12.5	NUM
ajbmeb-1104	48	50	%	%	NOUN
ajbmeb-1104	48	51	)	)	PUNCT
ajbmeb-1104	48	52	.	.	PUNCT
ajbmeb-1104	49	1	modifying	modify	VERB
ajbmeb-1104	49	2	and	and	CCONJ
ajbmeb-1104	49	3	leveling	leveling	NOUN
ajbmeb-1104	49	4	streets	street	NOUN
ajbmeb-1104	49	5	,	,	PUNCT
ajbmeb-1104	49	6	although	although	SCONJ
ajbmeb-1104	49	7	they	they	PRON
ajbmeb-1104	49	8	are	be	AUX
ajbmeb-1104	49	9	outside	outside	ADP
ajbmeb-1104	49	10	the	the	DET
ajbmeb-1104	49	11	tasks	task	NOUN
ajbmeb-1104	49	12	of	of	ADP
ajbmeb-1104	49	13	municipal	municipal	ADJ
ajbmeb-1104	49	14	institutions	institution	NOUN
ajbmeb-1104	49	15	.	.	PUNCT
ajbmeb-1104	50	1	as	as	ADP
ajbmeb-1104	50	2	for	for	ADP
ajbmeb-1104	50	3	the	the	DET
ajbmeb-1104	50	4	usual	usual	ADJ
ajbmeb-1104	50	5	methods	method	NOUN
ajbmeb-1104	50	6	of	of	ADP
ajbmeb-1104	50	7	waste	waste	NOUN
ajbmeb-1104	50	8	disposal	disposal	NOUN
ajbmeb-1104	50	9	according	accord	VERB
ajbmeb-1104	50	10	to	to	ADP
ajbmeb-1104	50	11	traditional	traditional	ADJ
ajbmeb-1104	50	12	methods	method	NOUN
ajbmeb-1104	50	13	,	,	PUNCT
ajbmeb-1104	50	14	the	the	DET
ajbmeb-1104	50	15	percentage	percentage	NOUN
ajbmeb-1104	50	16	is	be	AUX
ajbmeb-1104	50	17	(	(	PUNCT
ajbmeb-1104	50	18	87.5	87.5	NUM
ajbmeb-1104	50	19	%	%	NOUN
ajbmeb-1104	50	20	)	)	PUNCT
ajbmeb-1104	50	21	,	,	PUNCT
ajbmeb-1104	50	22	and	and	CCONJ
ajbmeb-1104	50	23	according	accord	VERB
ajbmeb-1104	50	24	to	to	ADP
ajbmeb-1104	50	25	recycling	recycling	NOUN
ajbmeb-1104	50	26	or	or	CCONJ
ajbmeb-1104	50	27	reuse	reuse	NOUN
ajbmeb-1104	50	28	methods	method	NOUN
ajbmeb-1104	50	29	,	,	PUNCT
ajbmeb-1104	50	30	the	the	DET
ajbmeb-1104	50	31	percentage	percentage	NOUN
ajbmeb-1104	50	32	is	be	AUX
ajbmeb-1104	50	33	(	(	PUNCT
ajbmeb-1104	50	34	12.5	12.5	NUM
ajbmeb-1104	50	35	%	%	NOUN
ajbmeb-1104	50	36	)	)	PUNCT
ajbmeb-1104	50	37	.	.	PUNCT
ajbmeb-1104	51	1	conclusions	conclusion	NOUN
ajbmeb-1104	51	2	and	and	CCONJ
ajbmeb-1104	51	3	recommendations	recommendation	NOUN
ajbmeb-1104	51	4	:	:	PUNCT
ajbmeb-1104	51	5	first	first	ADV
ajbmeb-1104	51	6	:	:	PUNCT
ajbmeb-1104	51	7	conclusions	conclusion	NOUN
ajbmeb-1104	51	8	:	:	PUNCT
ajbmeb-1104	51	9	in	in	ADP
ajbmeb-1104	51	10	light	light	NOUN
ajbmeb-1104	51	11	of	of	ADP
ajbmeb-1104	51	12	the	the	DET
ajbmeb-1104	51	13	results	result	NOUN
ajbmeb-1104	51	14	of	of	ADP
ajbmeb-1104	51	15	the	the	DET
ajbmeb-1104	51	16	practical	practical	ADJ
ajbmeb-1104	51	17	side	side	NOUN
ajbmeb-1104	51	18	,	,	PUNCT
ajbmeb-1104	51	19	the	the	DET
ajbmeb-1104	51	20	external	external	ADJ
ajbmeb-1104	51	21	auditor	auditor	NOUN
ajbmeb-1104	51	22	will	will	AUX
ajbmeb-1104	51	23	issue	issue	VERB
ajbmeb-1104	51	24	a	a	DET
ajbmeb-1104	51	25	conservative	conservative	ADJ
ajbmeb-1104	51	26	audit	audit	NOUN
ajbmeb-1104	51	27	report	report	NOUN
ajbmeb-1104	51	28	on	on	ADP
ajbmeb-1104	51	29	the	the	DET
ajbmeb-1104	51	30	activities	activity	NOUN
ajbmeb-1104	51	31	of	of	ADP
ajbmeb-1104	51	32	the	the	DET
ajbmeb-1104	51	33	iraqi	iraqi	ADJ
ajbmeb-1104	51	34	economic	economic	ADJ
ajbmeb-1104	51	35	entities	entity	NOUN
ajbmeb-1104	51	36	(	(	PUNCT
ajbmeb-1104	51	37	industrial	industrial	ADJ
ajbmeb-1104	51	38	and	and	CCONJ
ajbmeb-1104	51	39	service	service	NOUN
ajbmeb-1104	51	40	)	)	PUNCT
ajbmeb-1104	51	41	despite	despite	SCONJ
ajbmeb-1104	51	42	their	their	PRON
ajbmeb-1104	51	43	efforts	effort	NOUN
ajbmeb-1104	51	44	to	to	PART
ajbmeb-1104	51	45	preserve	preserve	VERB
ajbmeb-1104	51	46	the	the	DET
ajbmeb-1104	51	47	environment	environment	NOUN
ajbmeb-1104	51	48	and	and	CCONJ
ajbmeb-1104	51	49	protect	protect	VERB
ajbmeb-1104	51	50	society	society	NOUN
ajbmeb-1104	51	51	from	from	ADP
ajbmeb-1104	51	52	its	its	PRON
ajbmeb-1104	51	53	effects	effect	NOUN
ajbmeb-1104	51	54	,	,	PUNCT
ajbmeb-1104	51	55	as	as	ADV
ajbmeb-1104	51	56	well	well	ADV
ajbmeb-1104	51	57	as	as	ADP
ajbmeb-1104	51	58	despite	despite	SCONJ
ajbmeb-1104	51	59	the	the	DET
ajbmeb-1104	51	60	disclosure	disclosure	NOUN
ajbmeb-1104	51	61	of	of	ADP
ajbmeb-1104	51	62	the	the	DET
ajbmeb-1104	51	63	size	size	NOUN
ajbmeb-1104	51	64	of	of	ADP
ajbmeb-1104	51	65	the	the	DET
ajbmeb-1104	51	66	impact	impact	NOUN
ajbmeb-1104	51	67	of	of	ADP
ajbmeb-1104	51	68	its	its	PRON
ajbmeb-1104	51	69	activities	activity	NOUN
ajbmeb-1104	51	70	on	on	ADP
ajbmeb-1104	51	71	the	the	DET
ajbmeb-1104	51	72	environment	environment	NOUN
ajbmeb-1104	51	73	and	and	CCONJ
ajbmeb-1104	51	74	society	society	NOUN
ajbmeb-1104	51	75	,	,	PUNCT
ajbmeb-1104	51	76	but	but	CCONJ
ajbmeb-1104	51	77	the	the	DET
ajbmeb-1104	51	78	presence	presence	NOUN
ajbmeb-1104	51	79	of	of	ADP
ajbmeb-1104	51	80	some	some	DET
ajbmeb-1104	51	81	damage	damage	NOUN
ajbmeb-1104	51	82	to	to	ADP
ajbmeb-1104	51	83	the	the	DET
ajbmeb-1104	51	84	environment	environment	NOUN
ajbmeb-1104	51	85	and	and	CCONJ
ajbmeb-1104	51	86	society	society	NOUN
ajbmeb-1104	51	87	represented	represent	VERB
ajbmeb-1104	51	88	by	by	ADP
ajbmeb-1104	51	89	a	a	DET
ajbmeb-1104	51	90	decrease	decrease	NOUN
ajbmeb-1104	51	91	in	in	ADP
ajbmeb-1104	51	92	the	the	DET
ajbmeb-1104	51	93	percentage	percentage	NOUN
ajbmeb-1104	51	94	of	of	ADP
ajbmeb-1104	51	95	the	the	DET
ajbmeb-1104	51	96	population	population	NOUN
ajbmeb-1104	51	97	served	serve	VERB
ajbmeb-1104	51	98	by	by	ADP
ajbmeb-1104	51	99	sewage	sewage	NOUN
ajbmeb-1104	51	100	networks	network	NOUN
ajbmeb-1104	51	101	,	,	PUNCT
ajbmeb-1104	51	102	which	which	PRON
ajbmeb-1104	51	103	amounted	amount	VERB
ajbmeb-1104	51	104	to	to	ADP
ajbmeb-1104	51	105	(	(	PUNCT
ajbmeb-1104	51	106	34	34	NUM
ajbmeb-1104	51	107	%	%	NOUN
ajbmeb-1104	51	108	,	,	PUNCT
ajbmeb-1104	51	109	37.4	37.4	NUM
ajbmeb-1104	51	110	%	%	NOUN
ajbmeb-1104	51	111	)	)	PUNCT
ajbmeb-1104	51	112	for	for	ADP
ajbmeb-1104	51	113	the	the	DET
ajbmeb-1104	51	114	years	year	NOUN
ajbmeb-1104	51	115	2020,2021	2020,2021	NUM
ajbmeb-1104	51	116	,	,	PUNCT
ajbmeb-1104	51	117	respectively	respectively	ADV
ajbmeb-1104	51	118	,	,	PUNCT
ajbmeb-1104	51	119	as	as	ADV
ajbmeb-1104	51	120	well	well	ADV
ajbmeb-1104	51	121	as	as	ADP
ajbmeb-1104	51	122	a	a	DET
ajbmeb-1104	51	123	decrease	decrease	NOUN
ajbmeb-1104	51	124	in	in	ADP
ajbmeb-1104	51	125	the	the	DET
ajbmeb-1104	51	126	percentage	percentage	NOUN
ajbmeb-1104	51	127	of	of	ADP
ajbmeb-1104	51	128	treated	treat	VERB
ajbmeb-1104	51	129	wastewater	wastewater	NOUN
ajbmeb-1104	51	130	,	,	PUNCT
ajbmeb-1104	51	131	which	which	PRON
ajbmeb-1104	51	132	amounted	amount	VERB
ajbmeb-1104	51	133	to	to	ADP
ajbmeb-1104	51	134	(	(	PUNCT
ajbmeb-1104	51	135	60.5	60.5	NUM
ajbmeb-1104	51	136	%	%	NOUN
ajbmeb-1104	51	137	,	,	PUNCT
ajbmeb-1104	51	138	59	59	NUM
ajbmeb-1104	51	139	%	%	NOUN
ajbmeb-1104	51	140	)	)	PUNCT
ajbmeb-1104	51	141	for	for	ADP
ajbmeb-1104	51	142	the	the	DET
ajbmeb-1104	51	143	years	year	NOUN
ajbmeb-1104	51	144	2020	2020	NUM
ajbmeb-1104	51	145	and	and	CCONJ
ajbmeb-1104	51	146	2021	2021	NUM
ajbmeb-1104	51	147	,	,	PUNCT
ajbmeb-1104	51	148	respectively	respectively	ADV
ajbmeb-1104	51	149	.	.	PUNCT
ajbmeb-1104	52	1	in	in	ADP
ajbmeb-1104	52	2	addition	addition	NOUN
ajbmeb-1104	52	3	to	to	ADP
ajbmeb-1104	52	4	the	the	DET
ajbmeb-1104	52	5	poor	poor	ADJ
ajbmeb-1104	52	6	disposal	disposal	NOUN
ajbmeb-1104	52	7	of	of	ADP
ajbmeb-1104	52	8	the	the	DET
ajbmeb-1104	52	9	usual	usual	ADJ
ajbmeb-1104	52	10	methods	method	NOUN
ajbmeb-1104	52	11	of	of	ADP
ajbmeb-1104	52	12	waste	waste	NOUN
ajbmeb-1104	52	13	,	,	PUNCT
ajbmeb-1104	52	14	which	which	PRON
ajbmeb-1104	52	15	accounted	account	VERB
ajbmeb-1104	52	16	for	for	ADP
ajbmeb-1104	52	17	(	(	PUNCT
ajbmeb-1104	52	18	87.5	87.5	NUM
ajbmeb-1104	52	19	%	%	NOUN
ajbmeb-1104	52	20	)	)	PUNCT
ajbmeb-1104	52	21	according	accord	VERB
ajbmeb-1104	52	22	to	to	ADP
ajbmeb-1104	52	23	the	the	DET
ajbmeb-1104	52	24	traditional	traditional	ADJ
ajbmeb-1104	52	25	methods	method	NOUN
ajbmeb-1104	52	26	.	.	PUNCT
ajbmeb-1104	53	1	secondly	secondly	ADV
ajbmeb-1104	53	2	,	,	PUNCT
ajbmeb-1104	53	3	the	the	DET
ajbmeb-1104	53	4	recommendations	recommendation	NOUN
ajbmeb-1104	53	5	:	:	PUNCT
ajbmeb-1104	53	6	activating	activate	VERB
ajbmeb-1104	53	7	the	the	DET
ajbmeb-1104	53	8	role	role	NOUN
ajbmeb-1104	53	9	of	of	ADP
ajbmeb-1104	53	10	the	the	DET
ajbmeb-1104	53	11	iraqi	iraqi	ADJ
ajbmeb-1104	53	12	industrial	industrial	ADJ
ajbmeb-1104	53	13	economic	economic	ADJ
ajbmeb-1104	53	14	entities	entity	NOUN
ajbmeb-1104	53	15	in	in	ADP
ajbmeb-1104	53	16	addressing	address	VERB
ajbmeb-1104	53	17	the	the	DET
ajbmeb-1104	53	18	reasons	reason	NOUN
ajbmeb-1104	53	19	for	for	ADP
ajbmeb-1104	53	20	stopping	stop	VERB
ajbmeb-1104	53	21	the	the	DET
ajbmeb-1104	53	22	factories	factory	NOUN
ajbmeb-1104	53	23	,	,	PUNCT
ajbmeb-1104	53	24	which	which	PRON
ajbmeb-1104	53	25	accounted	account	VERB
ajbmeb-1104	53	26	for	for	ADP
ajbmeb-1104	53	27	(	(	PUNCT
ajbmeb-1104	53	28	31	31	NUM
ajbmeb-1104	53	29	%	%	NOUN
ajbmeb-1104	53	30	)	)	PUNCT
ajbmeb-1104	53	31	of	of	ADP
ajbmeb-1104	53	32	the	the	DET
ajbmeb-1104	53	33	total	total	ADJ
ajbmeb-1104	53	34	factories	factory	NOUN
ajbmeb-1104	53	35	.	.	PUNCT
ajbmeb-1104	54	1	in	in	ADP
ajbmeb-1104	54	2	addition	addition	NOUN
ajbmeb-1104	54	3	to	to	ADP
ajbmeb-1104	54	4	using	use	VERB
ajbmeb-1104	54	5	modern	modern	ADJ
ajbmeb-1104	54	6	methods	method	NOUN
ajbmeb-1104	54	7	in	in	ADP
ajbmeb-1104	54	8	the	the	DET
ajbmeb-1104	54	9	treatment	treatment	NOUN
ajbmeb-1104	54	10	of	of	ADP
ajbmeb-1104	54	11	industrial	industrial	ADJ
ajbmeb-1104	54	12	solid	solid	ADJ
ajbmeb-1104	54	13	waste	waste	NOUN
ajbmeb-1104	54	14	hazardous	hazardous	ADJ
ajbmeb-1104	54	15	to	to	ADP
ajbmeb-1104	54	16	the	the	DET
ajbmeb-1104	54	17	environment	environment	NOUN
ajbmeb-1104	54	18	and	and	CCONJ
ajbmeb-1104	54	19	society	society	NOUN
ajbmeb-1104	54	20	,	,	PUNCT
ajbmeb-1104	54	21	and	and	CCONJ
ajbmeb-1104	54	22	the	the	DET
ajbmeb-1104	54	23	need	need	NOUN
ajbmeb-1104	54	24	to	to	PART
ajbmeb-1104	54	25	activate	activate	VERB
ajbmeb-1104	54	26	the	the	DET
ajbmeb-1104	54	27	role	role	NOUN
ajbmeb-1104	54	28	of	of	ADP
ajbmeb-1104	54	29	the	the	DET
ajbmeb-1104	54	30	iraqi	iraqi	ADJ
ajbmeb-1104	54	31	economic	economic	ADJ
ajbmeb-1104	54	32	service	service	NOUN
ajbmeb-1104	54	33	entities	entity	NOUN
ajbmeb-1104	54	34	in	in	ADP
ajbmeb-1104	54	35	increasing	increase	VERB
ajbmeb-1104	54	36	the	the	DET
ajbmeb-1104	54	37	percentage	percentage	NOUN
ajbmeb-1104	54	38	of	of	ADP
ajbmeb-1104	54	39	the	the	DET
ajbmeb-1104	54	40	population	population	NOUN
ajbmeb-1104	54	41	covered	cover	VERB
ajbmeb-1104	54	42	by	by	ADP
ajbmeb-1104	54	43	services	service	NOUN
ajbmeb-1104	54	44	,	,	PUNCT
ajbmeb-1104	54	45	as	as	ADV
ajbmeb-1104	54	46	well	well	ADV
ajbmeb-1104	54	47	as	as	ADP
ajbmeb-1104	54	48	moving	move	VERB
ajbmeb-1104	54	49	away	away	ADV
ajbmeb-1104	54	50	from	from	ADP
ajbmeb-1104	54	51	the	the	DET
ajbmeb-1104	54	52	traditional	traditional	ADJ
ajbmeb-1104	54	53	methods	method	NOUN
ajbmeb-1104	54	54	of	of	ADP
ajbmeb-1104	54	55	disposal	disposal	NOUN
ajbmeb-1104	54	56	of	of	ADP
ajbmeb-1104	54	57	the	the	DET
ajbmeb-1104	54	58	usual	usual	ADJ
ajbmeb-1104	54	59	waste	waste	NOUN
ajbmeb-1104	54	60	,	,	PUNCT
ajbmeb-1104	54	61	which	which	PRON
ajbmeb-1104	54	62	constituted	constitute	VERB
ajbmeb-1104	54	63	(	(	PUNCT
ajbmeb-1104	54	64	87.5	87.5	NUM
ajbmeb-1104	54	65	%	%	NOUN
ajbmeb-1104	54	66	)	)	PUNCT
ajbmeb-1104	54	67	of	of	ADP
ajbmeb-1104	54	68	the	the	DET
ajbmeb-1104	54	69	total	total	ADJ
ajbmeb-1104	54	70	quantities	quantity	NOUN
ajbmeb-1104	54	71	of	of	ADP
ajbmeb-1104	54	72	normal	normal	ADJ
ajbmeb-1104	54	73	waste	waste	NOUN
ajbmeb-1104	54	74	.	.	PUNCT
ajbmeb-1104	54	75	0	0	NUM
ajbmeb-1104	54	76	10	10	NUM
ajbmeb-1104	54	77	20	20	NUM
ajbmeb-1104	54	78	30	30	NUM
ajbmeb-1104	54	79	40	40	NUM
ajbmeb-1104	54	80	50	50	NUM
ajbmeb-1104	54	81	60	60	NUM
ajbmeb-1104	54	82	70	70	NUM
ajbmeb-1104	54	83	percentage	percentage	NOUN
ajbmeb-1104	54	84	of	of	ADP
ajbmeb-1104	54	85	treatment	treatment	NOUN
ajbmeb-1104	54	86	plants	plant	NOUN
ajbmeb-1104	54	87	percentage	percentage	NOUN
ajbmeb-1104	54	88	of	of	ADP
ajbmeb-1104	54	89	treated	treat	VERB
ajbmeb-1104	54	90	wastewater	wastewater	NOUN
ajbmeb-1104	54	91	the	the	DET
ajbmeb-1104	54	92	proportion	proportion	NOUN
ajbmeb-1104	54	93	of	of	ADP
ajbmeb-1104	54	94	the	the	DET
ajbmeb-1104	54	95	population	population	NOUN
ajbmeb-1104	54	96	served	serve	VERB
ajbmeb-1104	54	97	2020	2020	NUM
ajbmeb-1104	54	98	2021	2021	NUM
ajbmeb-1104	54	99	american	american	PROPN
ajbmeb-1104	54	100	journal	journal	PROPN
ajbmeb-1104	54	101	of	of	ADP
ajbmeb-1104	54	102	business	business	NOUN
ajbmeb-1104	54	103	management	management	NOUN
ajbmeb-1104	54	104	,	,	PUNCT
ajbmeb-1104	54	105	economics	economic	NOUN
ajbmeb-1104	54	106	and	and	CCONJ
ajbmeb-1104	54	107	banking	banking	NOUN
ajbmeb-1104	54	108	volume	volume	NOUN
ajbmeb-1104	54	109	14	14	NUM
ajbmeb-1104	54	110	july	july	PROPN
ajbmeb-1104	54	111	,	,	PUNCT
ajbmeb-1104	54	112	2023	2023	NUM
ajbmeb-1104	54	113	p	p	NOUN
ajbmeb-1104	54	114	a	a	DET
ajbmeb-1104	54	115	g	g	NOUN
ajbmeb-1104	54	116	e	e	PROPN
ajbmeb-1104	54	117	|	|	NOUN
ajbmeb-1104	54	118	138	138	NUM
ajbmeb-1104	54	119	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1104	54	120	references	reference	NOUN
ajbmeb-1104	54	121	:	:	PUNCT
ajbmeb-1104	54	122	1	1	X
ajbmeb-1104	54	123	.	.	X
ajbmeb-1104	54	124	abd	abd	PROPN
ajbmeb-1104	54	125	,	,	PUNCT
ajbmeb-1104	54	126	w.	w.	PROPN
ajbmeb-1104	54	127	h.	h.	PROPN
ajbmeb-1104	54	128	,	,	PUNCT
ajbmeb-1104	54	129	kareem	kareem	PROPN
ajbmeb-1104	54	130	,	,	PUNCT
ajbmeb-1104	54	131	a.	a.	PROPN
ajbmeb-1104	54	132	d.	d.	PROPN
ajbmeb-1104	54	133	,	,	PUNCT
ajbmeb-1104	54	134	&	&	CCONJ
ajbmeb-1104	54	135	kadhim	kadhim	PROPN
ajbmeb-1104	54	136	,	,	PUNCT
ajbmeb-1104	54	137	h.	h.	PROPN
ajbmeb-1104	54	138	a.	a.	PROPN
ajbmeb-1104	54	139	(	(	PUNCT
ajbmeb-1104	54	140	2019	2019	NUM
ajbmeb-1104	54	141	)	)	PUNCT
ajbmeb-1104	54	142	.	.	PUNCT
ajbmeb-1104	55	1	audit	audit	NOUN
ajbmeb-1104	55	2	program	program	NOUN
ajbmeb-1104	55	3	proposal	proposal	NOUN
ajbmeb-1104	55	4	for	for	ADP
ajbmeb-1104	55	5	local	local	ADJ
ajbmeb-1104	55	6	accounts	account	NOUN
ajbmeb-1104	55	7	auditors	auditor	NOUN
ajbmeb-1104	55	8	:	:	PUNCT
ajbmeb-1104	55	9	applied	apply	VERB
ajbmeb-1104	55	10	research	research	NOUN
ajbmeb-1104	55	11	on	on	ADP
ajbmeb-1104	55	12	a	a	DET
ajbmeb-1104	55	13	group	group	NOUN
ajbmeb-1104	55	14	of	of	ADP
ajbmeb-1104	55	15	international	international	ADJ
ajbmeb-1104	55	16	auditing	auditing	NOUN
ajbmeb-1104	55	17	standards	standard	NOUN
ajbmeb-1104	55	18	.	.	PUNCT
ajbmeb-1104	55	19	..	..	PUNCT
ajbmeb-1104	56	1	international	international	ADJ
ajbmeb-1104	56	2	journal	journal	NOUN
ajbmeb-1104	56	3	of	of	ADP
ajbmeb-1104	56	4	innovation	innovation	NOUN
ajbmeb-1104	56	5	,	,	PUNCT
ajbmeb-1104	56	6	creativity	creativity	NOUN
ajbmeb-1104	56	7	and	and	CCONJ
ajbmeb-1104	56	8	change	change	NOUN
ajbmeb-1104	56	9	,	,	PUNCT
ajbmeb-1104	56	10	pp	pp	ADJ
ajbmeb-1104	56	11	.	.	PUNCT
ajbmeb-1104	57	1	7(8	7(8	NUM
ajbmeb-1104	57	2	)	)	PUNCT
ajbmeb-1104	57	3	,	,	PUNCT
ajbmeb-1104	57	4	201	201	NUM
ajbmeb-1104	57	5	-	-	SYM
ajbmeb-1104	57	6	222	222	NUM
ajbmeb-1104	57	7	.	.	NOUN
ajbmeb-1104	58	1	2	2	NUM
ajbmeb-1104	58	2	.	.	X
ajbmeb-1104	58	3	al	al	PROPN
ajbmeb-1104	58	4	-	-	PUNCT
ajbmeb-1104	58	5	hawari	hawari	PROPN
ajbmeb-1104	58	6	,	,	PUNCT
ajbmeb-1104	58	7	nahed	nahe	VERB
ajbmeb-1104	58	8	muhammad	muhammad	PROPN
ajbmeb-1104	58	9	yousry	yousry	PROPN
ajbmeb-1104	58	10	,	,	PUNCT
ajbmeb-1104	58	11	and	and	CCONJ
ajbmeb-1104	58	12	nahed	nahe	VERB
ajbmeb-1104	58	13	muhammad	muhammad	PROPN
ajbmeb-1104	58	14	yousry,(2015	yousry,(2015	PROPN
ajbmeb-1104	58	15	)	)	PUNCT
ajbmeb-1104	58	16	determinants	determinant	NOUN
ajbmeb-1104	58	17	of	of	ADP
ajbmeb-1104	58	18	accounting	accounting	NOUN
ajbmeb-1104	58	19	disclosure	disclosure	NOUN
ajbmeb-1104	58	20	for	for	ADP
ajbmeb-1104	58	21	preparing	prepare	VERB
ajbmeb-1104	58	22	integrated	integrated	ADJ
ajbmeb-1104	58	23	reports	report	NOUN
ajbmeb-1104	58	24	and	and	CCONJ
ajbmeb-1104	58	25	their	their	PRON
ajbmeb-1104	58	26	repercussions	repercussion	NOUN
ajbmeb-1104	58	27	on	on	ADP
ajbmeb-1104	58	28	stakeholders	stakeholder	NOUN
ajbmeb-1104	58	29	’	'	PUNCT
ajbmeb-1104	58	30	decisions	decision	NOUN
ajbmeb-1104	58	31	in	in	ADP
ajbmeb-1104	58	32	the	the	DET
ajbmeb-1104	58	33	egyptian	egyptian	ADJ
ajbmeb-1104	58	34	environment	environment	NOUN
ajbmeb-1104	58	35	:	:	PUNCT
ajbmeb-1104	58	36	a	a	DET
ajbmeb-1104	58	37	theoretical	theoretical	ADJ
ajbmeb-1104	58	38	and	and	CCONJ
ajbmeb-1104	58	39	field	field	NOUN
ajbmeb-1104	58	40	study	study	NOUN
ajbmeb-1104	58	41	.	.	PUNCT
ajbmeb-1104	59	1	accounting	accounting	NOUN
ajbmeb-1104	59	2	thought	think	VERB
ajbmeb-1104	59	3	746	746	NUM
ajbmeb-1104	59	4	–	–	PUNCT
ajbmeb-1104	59	5	633,19.5	633,19.5	NUM
ajbmeb-1104	59	6	3	3	NUM
ajbmeb-1104	59	7	.	.	X
ajbmeb-1104	59	8	ali	ali	PROPN
ajbmeb-1104	59	9	,	,	PUNCT
ajbmeb-1104	59	10	r.	r.	PROPN
ajbmeb-1104	59	11	h.	h.	PROPN
ajbmeb-1104	59	12	,	,	PUNCT
ajbmeb-1104	59	13	abd	abd	PROPN
ajbmeb-1104	59	14	,	,	PUNCT
ajbmeb-1104	59	15	w.	w.	PROPN
ajbmeb-1104	59	16	h.	h.	PROPN
ajbmeb-1104	59	17	,	,	PUNCT
ajbmeb-1104	59	18	&	&	CCONJ
ajbmeb-1104	59	19	kareem	kareem	PROPN
ajbmeb-1104	59	20	,	,	PUNCT
ajbmeb-1104	60	1	a.	a.	PROPN
ajbmeb-1104	60	2	d.	d.	PROPN
ajbmeb-1104	60	3	(	(	PUNCT
ajbmeb-1104	60	4	2022	2022	NUM
ajbmeb-1104	60	5	)	)	PUNCT
ajbmeb-1104	60	6	.	.	PUNCT
ajbmeb-1104	61	1	the	the	DET
ajbmeb-1104	61	2	role	role	NOUN
ajbmeb-1104	61	3	of	of	ADP
ajbmeb-1104	61	4	the	the	DET
ajbmeb-1104	61	5	federal	federal	ADJ
ajbmeb-1104	61	6	office	office	NOUN
ajbmeb-1104	61	7	of	of	ADP
ajbmeb-1104	61	8	financial	financial	ADJ
ajbmeb-1104	61	9	supervision	supervision	NOUN
ajbmeb-1104	61	10	in	in	ADP
ajbmeb-1104	61	11	auditing	audit	VERB
ajbmeb-1104	61	12	industrial	industrial	ADJ
ajbmeb-1104	61	13	activity	activity	NOUN
ajbmeb-1104	61	14	to	to	PART
ajbmeb-1104	61	15	achieve	achieve	VERB
ajbmeb-1104	61	16	sustainable	sustainable	ADJ
ajbmeb-1104	61	17	development	development	NOUN
ajbmeb-1104	61	18	.	.	PUNCT
ajbmeb-1104	62	1	world	world	NOUN
ajbmeb-1104	62	2	economics	economic	NOUN
ajbmeb-1104	62	3	and	and	CCONJ
ajbmeb-1104	62	4	finance	finance	NOUN
ajbmeb-1104	62	5	bulletin	bulletin	NOUN
ajbmeb-1104	62	6	,	,	PUNCT
ajbmeb-1104	62	7	11	11	NUM
ajbmeb-1104	62	8	,	,	PUNCT
ajbmeb-1104	62	9	38	38	NUM
ajbmeb-1104	62	10	-	-	SYM
ajbmeb-1104	62	11	48	48	NUM
ajbmeb-1104	62	12	.	.	PUNCT
ajbmeb-1104	63	1	4	4	X
ajbmeb-1104	63	2	.	.	X
ajbmeb-1104	63	3	al	al	PROPN
ajbmeb-1104	63	4	-	-	PUNCT
ajbmeb-1104	63	5	shaabani	shaabani	PROPN
ajbmeb-1104	63	6	,	,	PUNCT
ajbmeb-1104	63	7	m.	m.	NOUN
ajbmeb-1104	63	8	m.	m.	PROPN
ajbmeb-1104	63	9	p.	p.	PROPN
ajbmeb-1104	63	10	,	,	PUNCT
ajbmeb-1104	63	11	&	&	CCONJ
ajbmeb-1104	63	12	mona	mona	PROPN
ajbmeb-1104	63	13	muhammad	muhammad	PROPN
ajbmeb-1104	63	14	ali	ali	PROPN
ajbmeb-1104	63	15	.	.	PUNCT
ajbmeb-1104	64	1	(	(	PUNCT
ajbmeb-1104	64	2	2018	2018	NUM
ajbmeb-1104	64	3	)	)	PUNCT
ajbmeb-1104	64	4	.	.	PUNCT
ajbmeb-1104	65	1	the	the	DET
ajbmeb-1104	65	2	role	role	NOUN
ajbmeb-1104	65	3	of	of	ADP
ajbmeb-1104	65	4	reviewing	review	VERB
ajbmeb-1104	65	5	the	the	DET
ajbmeb-1104	65	6	environmental	environmental	ADJ
ajbmeb-1104	65	7	dimension	dimension	NOUN
ajbmeb-1104	65	8	in	in	ADP
ajbmeb-1104	65	9	supporting	support	VERB
ajbmeb-1104	65	10	sustainable	sustainable	ADJ
ajbmeb-1104	65	11	development	development	NOUN
ajbmeb-1104	65	12	reports	report	NOUN
ajbmeb-1104	65	13	.	.	PUNCT
ajbmeb-1104	66	1	an	an	DET
ajbmeb-1104	66	2	exploratory	exploratory	ADJ
ajbmeb-1104	66	3	study	study	NOUN
ajbmeb-1104	66	4	in	in	ADP
ajbmeb-1104	66	5	business	business	NOUN
ajbmeb-1104	66	6	establishments	establishment	NOUN
ajbmeb-1104	66	7	in	in	ADP
ajbmeb-1104	66	8	the	the	DET
ajbmeb-1104	66	9	egyptian	egyptian	ADJ
ajbmeb-1104	66	10	environment	environment	NOUN
ajbmeb-1104	66	11	.	.	PUNCT
ajbmeb-1104	67	1	accounting	accounting	NOUN
ajbmeb-1104	67	2	thought	thought	PROPN
ajbmeb-1104	67	3	,	,	PUNCT
ajbmeb-1104	67	4	22(6	22(6	NUM
ajbmeb-1104	67	5	)	)	PUNCT
ajbmeb-1104	67	6	,	,	PUNCT
ajbmeb-1104	67	7	255	255	NUM
ajbmeb-1104	67	8	-	-	SYM
ajbmeb-1104	67	9	316	316	NUM
ajbmeb-1104	67	10	.	.	NOUN
ajbmeb-1104	68	1	5	5	NUM
ajbmeb-1104	68	2	.	.	X
ajbmeb-1104	68	3	al	al	PROPN
ajbmeb-1104	68	4	-	-	PUNCT
ajbmeb-1104	68	5	thunaibat	thunaibat	PROPN
ajbmeb-1104	68	6	,	,	PUNCT
ajbmeb-1104	68	7	ali	ali	PROPN
ajbmeb-1104	68	8	abdel	abdel	PROPN
ajbmeb-1104	68	9	-	-	PUNCT
ajbmeb-1104	68	10	qader	qader	NOUN
ajbmeb-1104	68	11	,	,	PUNCT
ajbmeb-1104	68	12	auditing	auditing	NOUN
ajbmeb-1104	68	13	in	in	ADP
ajbmeb-1104	68	14	the	the	DET
ajbmeb-1104	68	15	light	light	NOUN
ajbmeb-1104	68	16	of	of	ADP
ajbmeb-1104	68	17	international	international	ADJ
ajbmeb-1104	68	18	standards	standard	NOUN
ajbmeb-1104	68	19	,	,	PUNCT
ajbmeb-1104	68	20	theory	theory	NOUN
ajbmeb-1104	68	21	and	and	CCONJ
ajbmeb-1104	68	22	application	application	NOUN
ajbmeb-1104	68	23	second	second	PROPN
ajbmeb-1104	68	24	edition	edition	NOUN
ajbmeb-1104	68	25	,	,	PUNCT
ajbmeb-1104	68	26	jordan	jordan	PROPN
ajbmeb-1104	68	27	,	,	PUNCT
ajbmeb-1104	68	28	2009	2009	NUM
ajbmeb-1104	68	29	.	.	PUNCT
ajbmeb-1104	69	1	6	6	X
ajbmeb-1104	69	2	.	.	X
ajbmeb-1104	69	3	arens	arens	PROPN
ajbmeb-1104	69	4	,	,	PUNCT
ajbmeb-1104	69	5	alvin	alvin	PROPN
ajbmeb-1104	69	6	and	and	CCONJ
ajbmeb-1104	69	7	lubeck	lubeck	PROPN
ajbmeb-1104	69	8	,	,	PUNCT
ajbmeb-1104	69	9	james	james	PROPN
ajbmeb-1104	69	10	,	,	PUNCT
ajbmeb-1104	69	11	translated	translate	VERB
ajbmeb-1104	69	12	by	by	ADP
ajbmeb-1104	69	13	muhammad	muhammad	PROPN
ajbmeb-1104	69	14	muhammad	muhammad	PROPN
ajbmeb-1104	69	15	abd	abd	PROPN
ajbmeb-1104	69	16	al	al	PROPN
ajbmeb-1104	69	17	-	-	PROPN
ajbmeb-1104	69	18	qadir	qadir	PROPN
ajbmeb-1104	69	19	al	al	PROPN
ajbmeb-1104	69	20	-	-	PUNCT
ajbmeb-1104	69	21	disti	disti	PROPN
ajbmeb-1104	69	22	and	and	CCONJ
ajbmeb-1104	69	23	ahmed	ahmed	PROPN
ajbmeb-1104	69	24	hamid	hamid	PROPN
ajbmeb-1104	69	25	hajjaj	hajjaj	PROPN
ajbmeb-1104	69	26	,	,	PUNCT
ajbmeb-1104	69	27	review	review	NOUN
ajbmeb-1104	69	28	,	,	PUNCT
ajbmeb-1104	69	29	an	an	DET
ajbmeb-1104	69	30	integrated	integrated	ADJ
ajbmeb-1104	69	31	introduction	introduction	NOUN
ajbmeb-1104	69	32	,	,	PUNCT
ajbmeb-1104	69	33	saudi	saudi	PROPN
ajbmeb-1104	69	34	arabia	arabia	PROPN
ajbmeb-1104	69	35	,	,	PUNCT
ajbmeb-1104	69	36	2002	2002	NUM
ajbmeb-1104	69	37	.	.	PUNCT
ajbmeb-1104	70	1	7	7	X
ajbmeb-1104	70	2	.	.	X
ajbmeb-1104	70	3	chavan	chavan	PROPN
ajbmeb-1104	70	4	,	,	PUNCT
ajbmeb-1104	70	5	m.	m.	NOUN
ajbmeb-1104	70	6	(	(	PUNCT
ajbmeb-1104	70	7	2005	2005	NUM
ajbmeb-1104	70	8	)	)	PUNCT
ajbmeb-1104	70	9	.	.	PUNCT
ajbmeb-1104	71	1	an	an	DET
ajbmeb-1104	71	2	appraisal	appraisal	NOUN
ajbmeb-1104	71	3	of	of	ADP
ajbmeb-1104	71	4	environment	environment	NOUN
ajbmeb-1104	71	5	management	management	NOUN
ajbmeb-1104	71	6	systems	system	NOUN
ajbmeb-1104	71	7	:	:	PUNCT
ajbmeb-1104	71	8	a	a	DET
ajbmeb-1104	71	9	competitive	competitive	ADJ
ajbmeb-1104	71	10	advantage	advantage	NOUN
ajbmeb-1104	71	11	for	for	ADP
ajbmeb-1104	71	12	small	small	ADJ
ajbmeb-1104	71	13	businesses	business	NOUN
ajbmeb-1104	71	14	.	.	PUNCT
ajbmeb-1104	72	1	management	management	NOUN
ajbmeb-1104	72	2	of	of	ADP
ajbmeb-1104	72	3	environmental	environmental	ADJ
ajbmeb-1104	72	4	quality	quality	NOUN
ajbmeb-1104	72	5	:	:	PUNCT
ajbmeb-1104	72	6	an	an	DET
ajbmeb-1104	72	7	international	international	ADJ
ajbmeb-1104	72	8	journal	journal	NOUN
ajbmeb-1104	72	9	,	,	PUNCT
ajbmeb-1104	72	10	16(5	16(5	NUM
ajbmeb-1104	72	11	)	)	PUNCT
ajbmeb-1104	72	12	,	,	PUNCT
ajbmeb-1104	72	13	444463	444463	NUM
ajbmeb-1104	72	14	.	.	PUNCT
ajbmeb-1104	73	1	8	8	NUM
ajbmeb-1104	73	2	.	.	X
ajbmeb-1104	73	3	clarkson	clarkson	PROPN
ajbmeb-1104	73	4	,	,	PUNCT
ajbmeb-1104	73	5	p.	p.	NOUN
ajbmeb-1104	73	6	m.	m.	NOUN
ajbmeb-1104	73	7	,	,	PUNCT
ajbmeb-1104	73	8	ferguson	ferguson	PROPN
ajbmeb-1104	73	9	,	,	PUNCT
ajbmeb-1104	73	10	c.	c.	PROPN
ajbmeb-1104	73	11	,	,	PUNCT
ajbmeb-1104	73	12	&	&	CCONJ
ajbmeb-1104	73	13	hall	hall	PROPN
ajbmeb-1104	73	14	,	,	PUNCT
ajbmeb-1104	73	15	j.	j.	PROPN
ajbmeb-1104	73	16	(	(	PUNCT
ajbmeb-1104	73	17	2003	2003	NUM
ajbmeb-1104	73	18	)	)	PUNCT
ajbmeb-1104	73	19	.	.	PUNCT
ajbmeb-1104	74	1	auditor	auditor	NOUN
ajbmeb-1104	74	2	conservatism	conservatism	NOUN
ajbmeb-1104	74	3	and	and	CCONJ
ajbmeb-1104	74	4	voluntary	voluntary	ADJ
ajbmeb-1104	74	5	disclosure	disclosure	NOUN
ajbmeb-1104	74	6	:	:	PUNCT
ajbmeb-1104	74	7	evidence	evidence	NOUN
ajbmeb-1104	74	8	from	from	ADP
ajbmeb-1104	74	9	the	the	DET
ajbmeb-1104	74	10	year	year	NOUN
ajbmeb-1104	74	11	2000	2000	NUM
ajbmeb-1104	74	12	systems	system	NOUN
ajbmeb-1104	74	13	issue	issue	NOUN
ajbmeb-1104	74	14	.	.	PUNCT
ajbmeb-1104	75	1	accounting	accounting	NOUN
ajbmeb-1104	75	2	&	&	CCONJ
ajbmeb-1104	75	3	finance	finance	PROPN
ajbmeb-1104	75	4	,	,	PUNCT
ajbmeb-1104	75	5	43(1	43(1	NOUN
ajbmeb-1104	75	6	)	)	PUNCT
ajbmeb-1104	75	7	,	,	PUNCT
ajbmeb-1104	75	8	21	21	NUM
ajbmeb-1104	75	9	-	-	SYM
ajbmeb-1104	75	10	40	40	NUM
ajbmeb-1104	75	11	.	.	PUNCT
ajbmeb-1104	76	1	9	9	X
ajbmeb-1104	76	2	.	.	X
ajbmeb-1104	76	3	dahdouh	dahdouh	PROPN
ajbmeb-1104	76	4	,	,	PUNCT
ajbmeb-1104	76	5	hussein	hussein	PROPN
ajbmeb-1104	76	6	ahmed	ahmed	PROPN
ajbmeb-1104	76	7	and	and	CCONJ
ajbmeb-1104	76	8	al	al	PROPN
ajbmeb-1104	76	9	-	-	PUNCT
ajbmeb-1104	76	10	qadi	qadi	PROPN
ajbmeb-1104	76	11	,	,	PUNCT
ajbmeb-1104	76	12	hussein	hussein	PROPN
ajbmeb-1104	76	13	youssef	youssef	PROPN
ajbmeb-1104	76	14	,	,	PUNCT
ajbmeb-1104	76	15	advanced	advanced	ADJ
ajbmeb-1104	76	16	auditing	audit	VERB
ajbmeb-1104	76	17	theoretical	theoretical	ADJ
ajbmeb-1104	76	18	framework	framework	NOUN
ajbmeb-1104	76	19	and	and	CCONJ
ajbmeb-1104	76	20	practical	practical	ADJ
ajbmeb-1104	76	21	procedures	procedure	NOUN
ajbmeb-1104	76	22	,	,	PUNCT
ajbmeb-1104	76	23	house	house	NOUN
ajbmeb-1104	76	24	of	of	ADP
ajbmeb-1104	76	25	culture	culture	NOUN
ajbmeb-1104	76	26	for	for	ADP
ajbmeb-1104	76	27	publishing	publishing	NOUN
ajbmeb-1104	76	28	and	and	CCONJ
ajbmeb-1104	76	29	distribution	distribution	NOUN
ajbmeb-1104	76	30	amman	amman	PROPN
ajbmeb-1104	76	31	,	,	PUNCT
ajbmeb-1104	76	32	jordan	jordan	PROPN
ajbmeb-1104	76	33	2012	2012	NUM
ajbmeb-1104	76	34	.	.	PUNCT
ajbmeb-1104	77	1	10	10	NUM
ajbmeb-1104	77	2	.	.	PUNCT
ajbmeb-1104	77	3	font	font	NOUN
ajbmeb-1104	77	4	,	,	PUNCT
ajbmeb-1104	77	5	x.	x.	PROPN
ajbmeb-1104	77	6	,	,	PUNCT
ajbmeb-1104	77	7	walmsley	walmsley	PROPN
ajbmeb-1104	77	8	,	,	PUNCT
ajbmeb-1104	77	9	a.	a.	PROPN
ajbmeb-1104	77	10	,	,	PUNCT
ajbmeb-1104	77	11	cogotti	cogotti	PROPN
ajbmeb-1104	77	12	,	,	PUNCT
ajbmeb-1104	77	13	s.	s.	PROPN
ajbmeb-1104	77	14	,	,	PUNCT
ajbmeb-1104	77	15	mccombes	mccombes	PROPN
ajbmeb-1104	77	16	,	,	PUNCT
ajbmeb-1104	77	17	l.	l.	PROPN
ajbmeb-1104	77	18	,	,	PUNCT
ajbmeb-1104	77	19	&	&	CCONJ
ajbmeb-1104	77	20	häusler	häusler	NOUN
ajbmeb-1104	77	21	,	,	PUNCT
ajbmeb-1104	77	22	n.	n.	NOUN
ajbmeb-1104	77	23	(	(	PUNCT
ajbmeb-1104	77	24	2012	2012	NUM
ajbmeb-1104	77	25	)	)	PUNCT
ajbmeb-1104	77	26	.	.	PUNCT
ajbmeb-1104	78	1	corporate	corporate	ADJ
ajbmeb-1104	78	2	social	social	ADJ
ajbmeb-1104	78	3	responsibility	responsibility	NOUN
ajbmeb-1104	78	4	:	:	PUNCT
ajbmeb-1104	78	5	the	the	DET
ajbmeb-1104	78	6	disclosure	disclosure	NOUN
ajbmeb-1104	78	7	–	–	PUNCT
ajbmeb-1104	78	8	performance	performance	NOUN
ajbmeb-1104	78	9	gap	gap	NOUN
ajbmeb-1104	78	10	.	.	PUNCT
ajbmeb-1104	79	1	tourism	tourism	NOUN
ajbmeb-1104	79	2	management	management	NOUN
ajbmeb-1104	79	3	,	,	PUNCT
ajbmeb-1104	79	4	33(6	33(6	PROPN
ajbmeb-1104	79	5	)	)	PUNCT
ajbmeb-1104	79	6	,	,	PUNCT
ajbmeb-1104	79	7	1544	1544	NUM
ajbmeb-1104	79	8	-	-	SYM
ajbmeb-1104	79	9	1553	1553	NUM
ajbmeb-1104	79	10	.	.	PUNCT
ajbmeb-1104	80	1	11	11	NUM
ajbmeb-1104	80	2	.	.	PUNCT
ajbmeb-1104	81	1	ghammam	ghammam	PROPN
ajbmeb-1104	81	2	,	,	PUNCT
ajbmeb-1104	81	3	mourad	mourad	PROPN
ajbmeb-1104	81	4	,	,	PUNCT
ajbmeb-1104	81	5	dahmoun	dahmoun	PROPN
ajbmeb-1104	81	6	,	,	PUNCT
ajbmeb-1104	81	7	&	&	CCONJ
ajbmeb-1104	81	8	fawzi	fawzi	PROPN
ajbmeb-1104	81	9	.	.	PUNCT
ajbmeb-1104	82	1	(	(	PUNCT
ajbmeb-1104	82	2	2015	2015	NUM
ajbmeb-1104	82	3	)	)	PUNCT
ajbmeb-1104	82	4	.	.	PUNCT
ajbmeb-1104	83	1	the	the	DET
ajbmeb-1104	83	2	importance	importance	NOUN
ajbmeb-1104	83	3	of	of	ADP
ajbmeb-1104	83	4	environmental	environmental	ADJ
ajbmeb-1104	83	5	auditing	auditing	NOUN
ajbmeb-1104	83	6	in	in	ADP
ajbmeb-1104	83	7	developing	develop	VERB
ajbmeb-1104	83	8	environmental	environmental	ADJ
ajbmeb-1104	83	9	performance	performance	NOUN
ajbmeb-1104	83	10	in	in	ADP
ajbmeb-1104	83	11	the	the	DET
ajbmeb-1104	83	12	economic	economic	ADJ
ajbmeb-1104	83	13	institution	institution	NOUN
ajbmeb-1104	83	14	(	(	PUNCT
ajbmeb-1104	83	15	doctoral	doctoral	ADJ
ajbmeb-1104	83	16	dissertation	dissertation	NOUN
ajbmeb-1104	83	17	,	,	PUNCT
ajbmeb-1104	83	18	université	université	PROPN
ajbmeb-1104	83	19	de	de	X
ajbmeb-1104	83	20	bouira	bouira	PROPN
ajbmeb-1104	83	21	)	)	PUNCT
ajbmeb-1104	83	22	.	.	PUNCT
ajbmeb-1104	84	1	12	12	NUM
ajbmeb-1104	84	2	.	.	PUNCT
ajbmeb-1104	85	1	gharib	gharib	PROPN
ajbmeb-1104	85	2	,	,	PUNCT
ajbmeb-1104	85	3	hussein	hussein	PROPN
ajbmeb-1104	85	4	abdel	abdel	PROPN
ajbmeb-1104	85	5	aal	aal	PROPN
ajbmeb-1104	85	6	salem	salem	PROPN
ajbmeb-1104	85	7	and	and	CCONJ
ajbmeb-1104	85	8	,	,	PUNCT
ajbmeb-1104	85	9	hussein	hussein	PROPN
ajbmeb-1104	85	10	abdel	abdel	PROPN
ajbmeb-1104	85	11	aal	aal	PROPN
ajbmeb-1104	85	12	salem	salem	PROPN
ajbmeb-1104	85	13	,	,	PUNCT
ajbmeb-1104	85	14	(	(	PUNCT
ajbmeb-1104	85	15	2015	2015	NUM
ajbmeb-1104	85	16	)	)	PUNCT
ajbmeb-1104	85	17	the	the	DET
ajbmeb-1104	85	18	egyptian	egyptian	ADJ
ajbmeb-1104	85	19	index	index	NOUN
ajbmeb-1104	85	20	of	of	ADP
ajbmeb-1104	85	21	corporate	corporate	ADJ
ajbmeb-1104	85	22	responsibility	responsibility	NOUN
ajbmeb-1104	85	23	for	for	ADP
ajbmeb-1104	85	24	sustainable	sustainable	ADJ
ajbmeb-1104	85	25	development	development	NOUN
ajbmeb-1104	85	26	:	:	PUNCT
ajbmeb-1104	85	27	a	a	DET
ajbmeb-1104	85	28	new	new	ADJ
ajbmeb-1104	85	29	challenge	challenge	NOUN
ajbmeb-1104	85	30	for	for	ADP
ajbmeb-1104	85	31	compilers	compiler	NOUN
ajbmeb-1104	85	32	and	and	CCONJ
ajbmeb-1104	85	33	auditors	auditor	NOUN
ajbmeb-1104	85	34	in	in	ADP
ajbmeb-1104	85	35	light	light	NOUN
ajbmeb-1104	85	36	of	of	ADP
ajbmeb-1104	85	37	the	the	DET
ajbmeb-1104	85	38	principles	principle	NOUN
ajbmeb-1104	85	39	of	of	ADP
ajbmeb-1104	85	40	governance	governance	NOUN
ajbmeb-1104	85	41	:	:	PUNCT
ajbmeb-1104	85	42	with	with	ADP
ajbmeb-1104	85	43	a	a	DET
ajbmeb-1104	85	44	field	field	NOUN
ajbmeb-1104	85	45	study	study	NOUN
ajbmeb-1104	85	46	of	of	ADP
ajbmeb-1104	85	47	accounting	accounting	NOUN
ajbmeb-1104	85	48	thought	think	VERB
ajbmeb-1104	85	49	149	149	NUM
ajbmeb-1104	85	50	–	–	SYM
ajbmeb-1104	85	51	109	109	NUM
ajbmeb-1104	85	52	,	,	PUNCT
ajbmeb-1104	85	53	19.5	19.5	NUM
ajbmeb-1104	85	54	11	11	NUM
ajbmeb-1104	85	55	.	.	PUNCT
ajbmeb-1104	86	1	13	13	NUM
ajbmeb-1104	86	2	.	.	X
ajbmeb-1104	86	3	harris	harris	PROPN
ajbmeb-1104	86	4	,	,	PUNCT
ajbmeb-1104	86	5	jm	jm	PROPN
ajbmeb-1104	86	6	(	(	PUNCT
ajbmeb-1104	86	7	2000	2000	NUM
ajbmeb-1104	86	8	)	)	PUNCT
ajbmeb-1104	86	9	.	.	PUNCT
ajbmeb-1104	87	1	basic	basic	ADJ
ajbmeb-1104	87	2	principles	principle	NOUN
ajbmeb-1104	87	3	of	of	ADP
ajbmeb-1104	87	4	sustainable	sustainable	ADJ
ajbmeb-1104	87	5	development	development	NOUN
ajbmeb-1104	87	6	.	.	PUNCT
ajbmeb-1104	88	1	development	development	NOUN
ajbmeb-1104	88	2	and	and	CCONJ
ajbmeb-1104	88	3	environment	environment	PROPN
ajbmeb-1104	88	4	institute	institute	PROPN
ajbmeb-1104	88	5	.	.	PUNCT
ajbmeb-1104	89	1	14	14	NUM
ajbmeb-1104	89	2	.	.	PUNCT
ajbmeb-1104	90	1	kadhim	kadhim	PROPN
ajbmeb-1104	90	2	,	,	PUNCT
ajbmeb-1104	90	3	h.	h.	PROPN
ajbmeb-1104	90	4	a.	a.	PROPN
ajbmeb-1104	90	5	,	,	PUNCT
ajbmeb-1104	90	6	abd	abd	PROPN
ajbmeb-1104	90	7	,	,	PUNCT
ajbmeb-1104	90	8	w.	w.	PROPN
ajbmeb-1104	90	9	h.	h.	PROPN
ajbmeb-1104	90	10	,	,	PUNCT
ajbmeb-1104	90	11	&	&	CCONJ
ajbmeb-1104	90	12	kareem	kareem	PROPN
ajbmeb-1104	90	13	,	,	PUNCT
ajbmeb-1104	90	14	a.	a.	PROPN
ajbmeb-1104	90	15	d.	d.	PROPN
ajbmeb-1104	90	16	(	(	PUNCT
ajbmeb-1104	90	17	2020	2020	NUM
ajbmeb-1104	90	18	)	)	PUNCT
ajbmeb-1104	90	19	.	.	PUNCT
ajbmeb-1104	91	1	the	the	DET
ajbmeb-1104	91	2	impact	impact	NOUN
ajbmeb-1104	91	3	of	of	ADP
ajbmeb-1104	91	4	environmental	environmental	ADJ
ajbmeb-1104	91	5	auditing	auditing	NOUN
ajbmeb-1104	91	6	on	on	ADP
ajbmeb-1104	91	7	the	the	DET
ajbmeb-1104	91	8	environmental	environmental	ADJ
ajbmeb-1104	91	9	dimension	dimension	NOUN
ajbmeb-1104	91	10	of	of	ADP
ajbmeb-1104	91	11	sustainable	sustainable	ADJ
ajbmeb-1104	91	12	development	development	NOUN
ajbmeb-1104	91	13	(	(	PUNCT
ajbmeb-1104	91	14	applied	apply	VERB
ajbmeb-1104	91	15	research	research	NOUN
ajbmeb-1104	91	16	on	on	ADP
ajbmeb-1104	91	17	"	"	PUNCT
ajbmeb-1104	91	18	environmental	environmental	ADJ
ajbmeb-1104	91	19	governmental	governmental	ADJ
ajbmeb-1104	91	20	institutions	institution	NOUN
ajbmeb-1104	91	21	in	in	ADP
ajbmeb-1104	91	22	iraq	iraq	PROPN
ajbmeb-1104	91	23	)	)	PUNCT
ajbmeb-1104	91	24	.	.	PUNCT
ajbmeb-1104	92	1	ilkogretim	ilkogretim	ADJ
ajbmeb-1104	92	2	online	online	ADJ
ajbmeb-1104	92	3	,	,	PUNCT
ajbmeb-1104	92	4	19(3	19(3	NUM
ajbmeb-1104	92	5	)	)	PUNCT
ajbmeb-1104	92	6	,	,	PUNCT
ajbmeb-1104	92	7	2801	2801	NUM
ajbmeb-1104	92	8	-	-	SYM
ajbmeb-1104	92	9	2812	2812	NUM
ajbmeb-1104	92	10	.	.	PUNCT
ajbmeb-1104	93	1	15	15	NUM
ajbmeb-1104	93	2	.	.	PUNCT
ajbmeb-1104	94	1	reports	report	NOUN
ajbmeb-1104	94	2	of	of	ADP
ajbmeb-1104	94	3	the	the	DET
ajbmeb-1104	94	4	performance	performance	NOUN
ajbmeb-1104	94	5	evaluation	evaluation	NOUN
ajbmeb-1104	94	6	of	of	ADP
ajbmeb-1104	94	7	the	the	DET
ajbmeb-1104	94	8	federal	federal	ADJ
ajbmeb-1104	94	9	office	office	NOUN
ajbmeb-1104	94	10	of	of	ADP
ajbmeb-1104	94	11	financial	financial	ADJ
ajbmeb-1104	94	12	supervision	supervision	NOUN
ajbmeb-1104	94	13	and	and	CCONJ
ajbmeb-1104	94	14	for	for	ADP
ajbmeb-1104	94	15	the	the	DET
ajbmeb-1104	94	16	years	year	NOUN
ajbmeb-1104	94	17	(	(	PUNCT
ajbmeb-1104	94	18	2020	2020	NUM
ajbmeb-1104	94	19	,	,	PUNCT
ajbmeb-1104	94	20	2021	2021	NUM
ajbmeb-1104	94	21	)	)	PUNCT
ajbmeb-1104	94	22	.	.	PUNCT
ajbmeb-1104	95	1	american	american	PROPN
ajbmeb-1104	95	2	journal	journal	PROPN
ajbmeb-1104	95	3	of	of	ADP
ajbmeb-1104	95	4	business	business	NOUN
ajbmeb-1104	95	5	management	management	NOUN
ajbmeb-1104	95	6	,	,	PUNCT
ajbmeb-1104	95	7	economics	economic	NOUN
ajbmeb-1104	95	8	and	and	CCONJ
ajbmeb-1104	95	9	banking	banking	NOUN
ajbmeb-1104	95	10	volume	volume	NOUN
ajbmeb-1104	95	11	14	14	NUM
ajbmeb-1104	95	12	july	july	PROPN
ajbmeb-1104	95	13	,	,	PUNCT
ajbmeb-1104	95	14	2023	2023	NUM
ajbmeb-1104	95	15	p	p	NOUN
ajbmeb-1104	95	16	a	a	PRON
ajbmeb-1104	95	17	g	g	NOUN
ajbmeb-1104	95	18	e	e	NOUN
ajbmeb-1104	96	1	|	|	ADV
ajbmeb-1104	96	2	139	139	NUM
ajbmeb-1104	96	3	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-1104	96	4	16	16	NUM
ajbmeb-1104	96	5	.	.	PUNCT
ajbmeb-1104	97	1	saeed	saeed	PROPN
ajbmeb-1104	97	2	,	,	PUNCT
ajbmeb-1104	97	3	aras	aras	PROPN
ajbmeb-1104	97	4	muhammad	muhammad	PROPN
ajbmeb-1104	97	5	and	and	CCONJ
ajbmeb-1104	97	6	ahmed	ahmed	PROPN
ajbmeb-1104	97	7	,	,	PUNCT
ajbmeb-1104	97	8	othman	othman	PROPN
ajbmeb-1104	97	9	amin	amin	PROPN
ajbmeb-1104	97	10	,	,	PUNCT
ajbmeb-1104	97	11	financial	financial	ADJ
ajbmeb-1104	97	12	control	control	NOUN
ajbmeb-1104	97	13	and	and	CCONJ
ajbmeb-1104	97	14	audit	audit	NOUN
ajbmeb-1104	97	15	between	between	ADP
ajbmeb-1104	97	16	theory	theory	NOUN
ajbmeb-1104	97	17	and	and	CCONJ
ajbmeb-1104	97	18	practice	practice	NOUN
ajbmeb-1104	97	19	,	,	PUNCT
ajbmeb-1104	97	20	1st	1st	ADJ
ajbmeb-1104	97	21	edition	edition	NOUN
ajbmeb-1104	97	22	,	,	PUNCT
ajbmeb-1104	97	23	2013	2013	NUM
ajbmeb-1104	97	24	.	.	PUNCT
ajbmeb-1104	98	1	17	17	NUM
ajbmeb-1104	98	2	.	.	PUNCT
ajbmeb-1104	99	1	thomas	thomas	PROPN
ajbmeb-1104	99	2	e.	e.	PROPN
ajbmeb-1104	99	3	mckee	mckee	PROPN
ajbmeb-1104	99	4	,	,	PUNCT
ajbmeb-1104	99	5	norway	norway	PROPN
ajbmeb-1104	99	6	bergen	bergen	PROPN
ajbmeb-1104	99	7	and	and	CCONJ
ajbmeb-1104	99	8	johnson	johnson	PROPN
ajbmeb-1104	99	9	city	city	PROPN
ajbmeb-1104	99	10	,	,	PUNCT
ajbmeb-1104	99	11	(	(	PUNCT
ajbmeb-1104	99	12	2006	2006	NUM
ajbmeb-1104	99	13	)	)	PUNCT
ajbmeb-1104	99	14	"	"	PUNCT
ajbmeb-1104	99	15	increase	increase	VERB
ajbmeb-1104	99	16	your	your	PRON
ajbmeb-1104	99	17	fraud	fraud	NOUN
ajbmeb-1104	99	18	auditing	auditing	NOUN
ajbmeb-1104	99	19	effectiveness	effectiveness	NOUN
ajbmeb-1104	99	20	by	by	ADP
ajbmeb-1104	99	21	being	be	AUX
ajbmeb-1104	99	22	unpredictable	unpredictable	ADJ
ajbmeb-1104	99	23	“	"	PUNCT
ajbmeb-1104	99	24	,	,	PUNCT
ajbmeb-1104	99	25	managerial	managerial	ADJ
ajbmeb-1104	99	26	auditing	auditing	NOUN
ajbmeb-1104	99	27	journal	journal	NOUN
ajbmeb-1104	99	28	,	,	PUNCT
ajbmeb-1104	99	29	vo.21	vo.21	PROPN
ajbmeb-1104	99	30	,	,	PUNCT
ajbmeb-1104	99	31	no.2	no.2	PROPN
ajbmeb-1104	99	32	,	,	PUNCT
ajbmeb-1104	99	33	pp.224	pp.224	NOUN
ajbmeb-1104	99	34	-	-	SYM
ajbmeb-1104	99	35	231	231	NUM
ajbmeb-1104	99	36	.	.	PUNCT