id	sid	tid	token	lemma	pos
ajbmeb-1318	1	1	american	american	PROPN
ajbmeb-1318	1	2	journal	journal	PROPN
ajbmeb-1318	1	3	of	of	ADP
ajbmeb-1318	1	4	business	business	NOUN
ajbmeb-1318	1	5	management	management	NOUN
ajbmeb-1318	1	6	,	,	PUNCT
ajbmeb-1318	1	7	economics	economic	NOUN
ajbmeb-1318	1	8	and	and	CCONJ
ajbmeb-1318	1	9	banking	banking	NOUN
ajbmeb-1318	1	10	issn	issn	PROPN
ajbmeb-1318	1	11	(	(	PUNCT
ajbmeb-1318	1	12	e	e	NOUN
ajbmeb-1318	1	13	):	):	PUNCT
ajbmeb-1318	1	14	2832	2832	NUM
ajbmeb-1318	1	15	-	-	SYM
ajbmeb-1318	1	16	8078	8078	NUM
ajbmeb-1318	1	17	volume	volume	NOUN
ajbmeb-1318	1	18	17	17	NUM
ajbmeb-1318	1	19	,	,	PUNCT
ajbmeb-1318	1	20	|	|	ADV
ajbmeb-1318	1	21	october	october	PROPN
ajbmeb-1318	1	22	,	,	PUNCT
ajbmeb-1318	1	23	2023	2023	NUM
ajbmeb-1318	1	24	p	p	NOUN
ajbmeb-1318	1	25	a	a	DET
ajbmeb-1318	1	26	g	g	NOUN
ajbmeb-1318	1	27	e	e	PROPN
ajbmeb-1318	1	28	|	|	NOUN
ajbmeb-1318	1	29	28	28	NUM
ajbmeb-1318	1	30	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1318	1	31	the	the	DET
ajbmeb-1318	1	32	impact	impact	NOUN
ajbmeb-1318	1	33	of	of	ADP
ajbmeb-1318	1	34	the	the	DET
ajbmeb-1318	1	35	future	future	ADJ
ajbmeb-1318	1	36	application	application	NOUN
ajbmeb-1318	1	37	of	of	ADP
ajbmeb-1318	1	38	international	international	ADJ
ajbmeb-1318	1	39	accounting	accounting	NOUN
ajbmeb-1318	1	40	standards	standard	NOUN
ajbmeb-1318	1	41	in	in	ADP
ajbmeb-1318	1	42	the	the	DET
ajbmeb-1318	1	43	public	public	ADJ
ajbmeb-1318	1	44	sector	sector	NOUN
ajbmeb-1318	1	45	in	in	ADP
ajbmeb-1318	1	46	developing	develop	VERB
ajbmeb-1318	1	47	the	the	DET
ajbmeb-1318	1	48	performance	performance	NOUN
ajbmeb-1318	1	49	of	of	ADP
ajbmeb-1318	1	50	government	government	NOUN
ajbmeb-1318	1	51	institutions	institution	NOUN
ajbmeb-1318	1	52	applying	apply	VERB
ajbmeb-1318	1	53	the	the	DET
ajbmeb-1318	1	54	government	government	NOUN
ajbmeb-1318	1	55	accounting	accounting	NOUN
ajbmeb-1318	1	56	system	system	NOUN
ajbmeb-1318	1	57	and	and	CCONJ
ajbmeb-1318	1	58	its	its	PRON
ajbmeb-1318	1	59	contribution	contribution	NOUN
ajbmeb-1318	1	60	to	to	ADP
ajbmeb-1318	1	61	activating	activate	VERB
ajbmeb-1318	1	62	the	the	DET
ajbmeb-1318	1	63	role	role	NOUN
ajbmeb-1318	1	64	by	by	ADP
ajbmeb-1318	1	65	the	the	DET
ajbmeb-1318	1	66	federal	federal	PROPN
ajbmeb-1318	1	67	board	board	PROPN
ajbmeb-1318	1	68	of	of	ADP
ajbmeb-1318	1	69	supreme	supreme	ADJ
ajbmeb-1318	1	70	audit	audit	NOUN
ajbmeb-1318	1	71	in	in	ADP
ajbmeb-1318	1	72	the	the	DET
ajbmeb-1318	1	73	republic	republic	NOUN
ajbmeb-1318	1	74	of	of	ADP
ajbmeb-1318	1	75	iraq	iraq	PROPN
ajbmeb-1318	1	76	amer	amer	PROPN
ajbmeb-1318	1	77	rahima	rahima	PROPN
ajbmeb-1318	1	78	mahmoud	mahmoud	PROPN
ajbmeb-1318	1	79	al	al	PROPN
ajbmeb-1318	1	80	-	-	PUNCT
ajbmeb-1318	1	81	quraishi	quraishi	PROPN
ajbmeb-1318	1	82	iraq	iraq	PROPN
ajbmeb-1318	1	83	,	,	PUNCT
ajbmeb-1318	1	84	wasit	wasit	PROPN
ajbmeb-1318	1	85	–	–	PUNCT
ajbmeb-1318	1	86	kut	kut	PROPN
ajbmeb-1318	1	87	governorate	governorate	PROPN
ajbmeb-1318	1	88	office	office	PROPN
ajbmeb-1318	1	89	aameralqurashi19611@gmail.com	aameralqurashi19611@gmail.com	X
ajbmeb-1318	1	90	prof	prof	PROPN
ajbmeb-1318	1	91	.	.	PUNCT
ajbmeb-1318	2	1	dr	dr	PROPN
ajbmeb-1318	2	2	.	.	PROPN
ajbmeb-1318	2	3	emna	emna	PROPN
ajbmeb-1318	2	4	boumediene	boumediene	PROPN
ajbmeb-1318	2	5	manouba	manouba	PROPN
ajbmeb-1318	2	6	university	university	PROPN
ajbmeb-1318	2	7	,	,	PUNCT
ajbmeb-1318	2	8	tunisia	tunisia	PROPN
ajbmeb-1318	2	9	emna_doumediene@yahoo.fr	emna_doumediene@yahoo.fr	VERB
ajbmeb-1318	2	10	a	a	DET
ajbmeb-1318	2	11	b	b	PROPN
ajbmeb-1318	2	12	s	s	ADP
ajbmeb-1318	2	13	t	t	PROPN
ajbmeb-1318	2	14	r	r	NOUN
ajbmeb-1318	2	15	a	a	DET
ajbmeb-1318	2	16	c	c	NOUN
ajbmeb-1318	2	17	t	t	NOUN
ajbmeb-1318	2	18	k	k	X
ajbmeb-1318	2	19	e	e	PROPN
ajbmeb-1318	2	20	y	y	PROPN
ajbmeb-1318	2	21	w	w	NOUN
ajbmeb-1318	2	22	o	o	NOUN
ajbmeb-1318	2	23	r	r	NOUN
ajbmeb-1318	2	24	d	d	NOUN
ajbmeb-1318	2	25	s	s	VERB
ajbmeb-1318	2	26	the	the	DET
ajbmeb-1318	2	27	government	government	NOUN
ajbmeb-1318	2	28	accounting	accounting	NOUN
ajbmeb-1318	2	29	system	system	NOUN
ajbmeb-1318	2	30	is	be	AUX
ajbmeb-1318	2	31	a	a	DET
ajbmeb-1318	2	32	tool	tool	NOUN
ajbmeb-1318	2	33	used	use	VERB
ajbmeb-1318	2	34	by	by	ADP
ajbmeb-1318	2	35	the	the	DET
ajbmeb-1318	2	36	state	state	NOUN
ajbmeb-1318	2	37	through	through	ADP
ajbmeb-1318	2	38	its	its	PRON
ajbmeb-1318	2	39	units	unit	NOUN
ajbmeb-1318	2	40	to	to	PART
ajbmeb-1318	2	41	implement	implement	VERB
ajbmeb-1318	2	42	its	its	PRON
ajbmeb-1318	2	43	strategic	strategic	ADJ
ajbmeb-1318	2	44	objectives	objective	NOUN
ajbmeb-1318	2	45	,	,	PUNCT
ajbmeb-1318	2	46	to	to	PART
ajbmeb-1318	2	47	raise	raise	VERB
ajbmeb-1318	2	48	the	the	DET
ajbmeb-1318	2	49	level	level	NOUN
ajbmeb-1318	2	50	of	of	ADP
ajbmeb-1318	2	51	services	service	NOUN
ajbmeb-1318	2	52	,	,	PUNCT
ajbmeb-1318	2	53	and	and	CCONJ
ajbmeb-1318	2	54	to	to	PART
ajbmeb-1318	2	55	provide	provide	VERB
ajbmeb-1318	2	56	government	government	NOUN
ajbmeb-1318	2	57	financial	financial	ADJ
ajbmeb-1318	2	58	data	datum	NOUN
ajbmeb-1318	2	59	in	in	ADP
ajbmeb-1318	2	60	a	a	DET
ajbmeb-1318	2	61	clear	clear	ADJ
ajbmeb-1318	2	62	and	and	CCONJ
ajbmeb-1318	2	63	transparent	transparent	ADJ
ajbmeb-1318	2	64	manner	manner	NOUN
ajbmeb-1318	2	65	on	on	ADP
ajbmeb-1318	2	66	the	the	DET
ajbmeb-1318	2	67	financial	financial	ADJ
ajbmeb-1318	2	68	situation	situation	NOUN
ajbmeb-1318	2	69	of	of	ADP
ajbmeb-1318	2	70	the	the	DET
ajbmeb-1318	2	71	state	state	NOUN
ajbmeb-1318	2	72	.	.	PUNCT
ajbmeb-1318	3	1	in	in	ADP
ajbmeb-1318	3	2	order	order	NOUN
ajbmeb-1318	3	3	to	to	PART
ajbmeb-1318	3	4	develop	develop	VERB
ajbmeb-1318	3	5	that	that	DET
ajbmeb-1318	3	6	system	system	NOUN
ajbmeb-1318	3	7	,	,	PUNCT
ajbmeb-1318	3	8	the	the	DET
ajbmeb-1318	3	9	international	international	PROPN
ajbmeb-1318	3	10	federation	federation	PROPN
ajbmeb-1318	3	11	of	of	ADP
ajbmeb-1318	3	12	accountants	accountant	NOUN
ajbmeb-1318	3	13	sought	seek	VERB
ajbmeb-1318	3	14	to	to	PART
ajbmeb-1318	3	15	create	create	VERB
ajbmeb-1318	3	16	a	a	DET
ajbmeb-1318	3	17	unified	unified	ADJ
ajbmeb-1318	3	18	global	global	ADJ
ajbmeb-1318	3	19	framework	framework	NOUN
ajbmeb-1318	3	20	for	for	ADP
ajbmeb-1318	3	21	accounting	account	VERB
ajbmeb-1318	3	22	in	in	ADP
ajbmeb-1318	3	23	the	the	DET
ajbmeb-1318	3	24	public	public	ADJ
ajbmeb-1318	3	25	sector	sector	NOUN
ajbmeb-1318	3	26	by	by	ADP
ajbmeb-1318	3	27	adopting	adopt	VERB
ajbmeb-1318	3	28	international	international	ADJ
ajbmeb-1318	3	29	public	public	ADJ
ajbmeb-1318	3	30	sector	sector	NOUN
ajbmeb-1318	3	31	accounting	accounting	NOUN
ajbmeb-1318	3	32	standards	standard	NOUN
ajbmeb-1318	3	33	(	(	PUNCT
ajbmeb-1318	3	34	ipsas	ipsa	NOUN
ajbmeb-1318	3	35	)	)	PUNCT
ajbmeb-1318	3	36	,	,	PUNCT
ajbmeb-1318	3	37	and	and	CCONJ
ajbmeb-1318	3	38	one	one	NUM
ajbmeb-1318	3	39	of	of	ADP
ajbmeb-1318	3	40	the	the	DET
ajbmeb-1318	3	41	objectives	objective	NOUN
ajbmeb-1318	3	42	of	of	ADP
ajbmeb-1318	3	43	these	these	DET
ajbmeb-1318	3	44	standards	standard	NOUN
ajbmeb-1318	3	45	is	be	AUX
ajbmeb-1318	3	46	to	to	PART
ajbmeb-1318	3	47	convert	convert	VERB
ajbmeb-1318	3	48	the	the	DET
ajbmeb-1318	3	49	basis	basis	NOUN
ajbmeb-1318	3	50	of	of	ADP
ajbmeb-1318	3	51	accounting	accounting	NOUN
ajbmeb-1318	3	52	measurement	measurement	NOUN
ajbmeb-1318	3	53	from	from	ADP
ajbmeb-1318	3	54	the	the	DET
ajbmeb-1318	3	55	cash	cash	NOUN
ajbmeb-1318	3	56	basis	basis	NOUN
ajbmeb-1318	3	57	to	to	ADP
ajbmeb-1318	3	58	the	the	DET
ajbmeb-1318	3	59	accrual	accrual	ADJ
ajbmeb-1318	3	60	basis	basis	NOUN
ajbmeb-1318	3	61	,	,	PUNCT
ajbmeb-1318	3	62	which	which	PRON
ajbmeb-1318	3	63	has	have	VERB
ajbmeb-1318	3	64	an	an	DET
ajbmeb-1318	3	65	impact	impact	NOUN
ajbmeb-1318	3	66	on	on	ADP
ajbmeb-1318	3	67	the	the	DET
ajbmeb-1318	3	68	quality	quality	NOUN
ajbmeb-1318	3	69	of	of	ADP
ajbmeb-1318	3	70	financial	financial	ADJ
ajbmeb-1318	3	71	reporting	reporting	NOUN
ajbmeb-1318	3	72	,	,	PUNCT
ajbmeb-1318	3	73	achieves	achieve	VERB
ajbmeb-1318	3	74	transparency	transparency	NOUN
ajbmeb-1318	3	75	,	,	PUNCT
ajbmeb-1318	3	76	accountability	accountability	NOUN
ajbmeb-1318	3	77	,	,	PUNCT
ajbmeb-1318	3	78	evaluates	evaluate	VERB
ajbmeb-1318	3	79	performance	performance	NOUN
ajbmeb-1318	3	80	,	,	PUNCT
ajbmeb-1318	3	81	and	and	CCONJ
ajbmeb-1318	3	82	facilitates	facilitate	VERB
ajbmeb-1318	3	83	the	the	DET
ajbmeb-1318	3	84	process	process	NOUN
ajbmeb-1318	3	85	of	of	ADP
ajbmeb-1318	3	86	integration	integration	NOUN
ajbmeb-1318	3	87	with	with	ADP
ajbmeb-1318	3	88	the	the	DET
ajbmeb-1318	3	89	international	international	ADJ
ajbmeb-1318	3	90	community	community	NOUN
ajbmeb-1318	3	91	,	,	PUNCT
ajbmeb-1318	3	92	as	as	ADV
ajbmeb-1318	3	93	well	well	ADV
ajbmeb-1318	3	94	as	as	ADP
ajbmeb-1318	3	95	activating	activate	VERB
ajbmeb-1318	3	96	the	the	DET
ajbmeb-1318	3	97	role	role	NOUN
ajbmeb-1318	3	98	of	of	ADP
ajbmeb-1318	3	99	oversight	oversight	NOUN
ajbmeb-1318	3	100	bodies	body	NOUN
ajbmeb-1318	3	101	in	in	ADP
ajbmeb-1318	3	102	auditing	auditing	NOUN
ajbmeb-1318	3	103	and	and	CCONJ
ajbmeb-1318	3	104	control	control	NOUN
ajbmeb-1318	3	105	.	.	PUNCT
ajbmeb-1318	4	1	as	as	SCONJ
ajbmeb-1318	4	2	the	the	DET
ajbmeb-1318	4	3	research	research	NOUN
ajbmeb-1318	4	4	problem	problem	NOUN
ajbmeb-1318	4	5	was	be	AUX
ajbmeb-1318	4	6	confined	confine	VERB
ajbmeb-1318	4	7	to	to	ADP
ajbmeb-1318	4	8	how	how	SCONJ
ajbmeb-1318	4	9	the	the	DET
ajbmeb-1318	4	10	impact	impact	NOUN
ajbmeb-1318	4	11	of	of	ADP
ajbmeb-1318	4	12	these	these	DET
ajbmeb-1318	4	13	standards	standard	NOUN
ajbmeb-1318	4	14	on	on	ADP
ajbmeb-1318	4	15	government	government	NOUN
ajbmeb-1318	4	16	units	unit	NOUN
ajbmeb-1318	4	17	and	and	CCONJ
ajbmeb-1318	4	18	its	its	PRON
ajbmeb-1318	4	19	reflection	reflection	NOUN
ajbmeb-1318	4	20	on	on	ADP
ajbmeb-1318	4	21	improving	improve	VERB
ajbmeb-1318	4	22	the	the	DET
ajbmeb-1318	4	23	quality	quality	NOUN
ajbmeb-1318	4	24	of	of	ADP
ajbmeb-1318	4	25	the	the	DET
ajbmeb-1318	4	26	lists	list	NOUN
ajbmeb-1318	4	27	and	and	CCONJ
ajbmeb-1318	4	28	financial	financial	ADJ
ajbmeb-1318	4	29	statements	statement	NOUN
ajbmeb-1318	4	30	and	and	CCONJ
ajbmeb-1318	4	31	its	its	PRON
ajbmeb-1318	4	32	impact	impact	NOUN
ajbmeb-1318	4	33	on	on	ADP
ajbmeb-1318	4	34	activating	activate	VERB
ajbmeb-1318	4	35	the	the	DET
ajbmeb-1318	4	36	role	role	NOUN
ajbmeb-1318	4	37	of	of	ADP
ajbmeb-1318	4	38	the	the	DET
ajbmeb-1318	4	39	oversight	oversight	NOUN
ajbmeb-1318	4	40	authorities	authority	NOUN
ajbmeb-1318	4	41	on	on	ADP
ajbmeb-1318	4	42	these	these	DET
ajbmeb-1318	4	43	units	unit	NOUN
ajbmeb-1318	4	44	,	,	PUNCT
ajbmeb-1318	4	45	the	the	DET
ajbmeb-1318	4	46	research	research	NOUN
ajbmeb-1318	4	47	was	be	AUX
ajbmeb-1318	4	48	built	build	VERB
ajbmeb-1318	4	49	on	on	ADP
ajbmeb-1318	4	50	major	major	ADJ
ajbmeb-1318	4	51	hypotheses	hypothesis	NOUN
ajbmeb-1318	4	52	that	that	PRON
ajbmeb-1318	4	53	meet	meet	VERB
ajbmeb-1318	4	54	at	at	ADP
ajbmeb-1318	4	55	the	the	DET
ajbmeb-1318	4	56	same	same	ADJ
ajbmeb-1318	4	57	time	time	NOUN
ajbmeb-1318	4	58	to	to	PART
ajbmeb-1318	4	59	implement	implement	VERB
ajbmeb-1318	4	60	the	the	DET
ajbmeb-1318	4	61	standards	standard	NOUN
ajbmeb-1318	4	62	(	(	PUNCT
ajbmeb-1318	4	63	ipsas	ipsa	NOUN
ajbmeb-1318	4	64	)	)	PUNCT
ajbmeb-1318	4	65	that	that	PRON
ajbmeb-1318	4	66	improve	improve	VERB
ajbmeb-1318	4	67	the	the	DET
ajbmeb-1318	4	68	quality	quality	NOUN
ajbmeb-1318	4	69	of	of	ADP
ajbmeb-1318	4	70	the	the	DET
ajbmeb-1318	4	71	accounting	accounting	NOUN
ajbmeb-1318	4	72	system	system	NOUN
ajbmeb-1318	4	73	a	a	DET
ajbmeb-1318	4	74	model	model	NOUN
ajbmeb-1318	4	75	was	be	AUX
ajbmeb-1318	4	76	prepared	prepare	VERB
ajbmeb-1318	4	77	for	for	ADP
ajbmeb-1318	4	78	the	the	DET
ajbmeb-1318	4	79	financial	financial	ADJ
ajbmeb-1318	4	80	statements	statement	NOUN
ajbmeb-1318	4	81	of	of	ADP
ajbmeb-1318	4	82	the	the	DET
ajbmeb-1318	4	83	research	research	NOUN
ajbmeb-1318	4	84	sample	sample	NOUN
ajbmeb-1318	4	85	according	accord	VERB
ajbmeb-1318	4	86	to	to	ADP
ajbmeb-1318	4	87	(	(	PUNCT
ajbmeb-1318	4	88	ipsas	ipsa	NOUN
ajbmeb-1318	4	89	)	)	PUNCT
ajbmeb-1318	4	90	with	with	ADP
ajbmeb-1318	4	91	proving	prove	VERB
ajbmeb-1318	4	92	the	the	DET
ajbmeb-1318	4	93	hypotheses	hypothesis	NOUN
ajbmeb-1318	4	94	of	of	ADP
ajbmeb-1318	4	95	the	the	DET
ajbmeb-1318	4	96	study	study	NOUN
ajbmeb-1318	4	97	on	on	ADP
ajbmeb-1318	4	98	conducting	conduct	VERB
ajbmeb-1318	4	99	the	the	DET
ajbmeb-1318	4	100	descriptive	descriptive	ADJ
ajbmeb-1318	4	101	statistical	statistical	ADJ
ajbmeb-1318	4	102	analysis	analysis	NOUN
ajbmeb-1318	4	103	of	of	ADP
ajbmeb-1318	4	104	the	the	DET
ajbmeb-1318	4	105	questionnaire	questionnaire	NOUN
ajbmeb-1318	4	106	international	international	ADJ
ajbmeb-1318	4	107	public	public	ADJ
ajbmeb-1318	4	108	sector	sector	NOUN
ajbmeb-1318	4	109	accounting	accounting	NOUN
ajbmeb-1318	4	110	standard	standard	NOUN
ajbmeb-1318	4	111	,	,	PUNCT
ajbmeb-1318	4	112	government	government	NOUN
ajbmeb-1318	4	113	accounting	accounting	NOUN
ajbmeb-1318	4	114	system	system	NOUN
ajbmeb-1318	4	115	,	,	PUNCT
ajbmeb-1318	4	116	non	non	ADJ
ajbmeb-1318	4	117	-	-	ADJ
ajbmeb-1318	4	118	profit	profit	ADJ
ajbmeb-1318	4	119	government	government	NOUN
ajbmeb-1318	4	120	departments	department	NOUN
ajbmeb-1318	4	121	,	,	PUNCT
ajbmeb-1318	4	122	financial	financial	ADJ
ajbmeb-1318	4	123	statements	statement	NOUN
ajbmeb-1318	4	124	,	,	PUNCT
ajbmeb-1318	4	125	iraqi	iraqi	ADJ
ajbmeb-1318	4	126	public	public	ADJ
ajbmeb-1318	4	127	sector	sector	NOUN
ajbmeb-1318	4	128	.	.	PUNCT
ajbmeb-1318	5	1	american	american	ADJ
ajbmeb-1318	5	2	journal	journal	PROPN
ajbmeb-1318	5	3	of	of	ADP
ajbmeb-1318	5	4	business	business	NOUN
ajbmeb-1318	5	5	management	management	NOUN
ajbmeb-1318	5	6	,	,	PUNCT
ajbmeb-1318	5	7	economics	economic	NOUN
ajbmeb-1318	5	8	and	and	CCONJ
ajbmeb-1318	5	9	banking	banking	NOUN
ajbmeb-1318	5	10	volume	volume	NOUN
ajbmeb-1318	5	11	17	17	NUM
ajbmeb-1318	5	12	oct	oct	PROPN
ajbmeb-1318	5	13	.	.	PROPN
ajbmeb-1318	5	14	,	,	PUNCT
ajbmeb-1318	5	15	2023	2023	NUM
ajbmeb-1318	5	16	p	p	NOUN
ajbmeb-1318	5	17	a	a	PRON
ajbmeb-1318	5	18	g	g	NOUN
ajbmeb-1318	5	19	e	e	NOUN
ajbmeb-1318	5	20	|	|	ADV
ajbmeb-1318	5	21	29	29	NUM
ajbmeb-1318	5	22	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1318	5	23	prepared	prepare	VERB
ajbmeb-1318	5	24	for	for	ADP
ajbmeb-1318	5	25	that	that	PRON
ajbmeb-1318	5	26	,	,	PUNCT
ajbmeb-1318	5	27	with	with	ADP
ajbmeb-1318	5	28	a	a	DET
ajbmeb-1318	5	29	statement	statement	NOUN
ajbmeb-1318	5	30	of	of	ADP
ajbmeb-1318	5	31	the	the	DET
ajbmeb-1318	5	32	results	result	NOUN
ajbmeb-1318	5	33	of	of	ADP
ajbmeb-1318	5	34	the	the	DET
ajbmeb-1318	5	35	tests	test	NOUN
ajbmeb-1318	5	36	by	by	ADP
ajbmeb-1318	5	37	calculating	calculate	VERB
ajbmeb-1318	5	38	relative	relative	ADJ
ajbmeb-1318	5	39	importance	importance	NOUN
ajbmeb-1318	5	40	indicators	indicator	NOUN
ajbmeb-1318	5	41	,	,	PUNCT
ajbmeb-1318	5	42	arithmetic	arithmetic	ADJ
ajbmeb-1318	5	43	averages	average	NOUN
ajbmeb-1318	5	44	,	,	PUNCT
ajbmeb-1318	5	45	standard	standard	ADJ
ajbmeb-1318	5	46	deviations	deviation	NOUN
ajbmeb-1318	5	47	,	,	PUNCT
ajbmeb-1318	5	48	correlation	correlation	NOUN
ajbmeb-1318	5	49	coefficient	coefficient	NOUN
ajbmeb-1318	5	50	(	(	PUNCT
ajbmeb-1318	5	51	pearson	pearson	PROPN
ajbmeb-1318	5	52	)	)	PUNCT
ajbmeb-1318	5	53	and	and	CCONJ
ajbmeb-1318	5	54	simple	simple	ADJ
ajbmeb-1318	5	55	linear	linear	ADJ
ajbmeb-1318	5	56	regression	regression	NOUN
ajbmeb-1318	5	57	coefficients	coefficient	NOUN
ajbmeb-1318	5	58	.	.	PUNCT
ajbmeb-1318	6	1	the	the	DET
ajbmeb-1318	6	2	researcher	researcher	NOUN
ajbmeb-1318	6	3	concluded	conclude	VERB
ajbmeb-1318	6	4	that	that	SCONJ
ajbmeb-1318	6	5	there	there	PRON
ajbmeb-1318	6	6	are	be	VERB
ajbmeb-1318	6	7	shortcomings	shortcoming	NOUN
ajbmeb-1318	6	8	in	in	ADP
ajbmeb-1318	6	9	the	the	DET
ajbmeb-1318	6	10	presentation	presentation	NOUN
ajbmeb-1318	6	11	and	and	CCONJ
ajbmeb-1318	6	12	disclosure	disclosure	NOUN
ajbmeb-1318	6	13	of	of	ADP
ajbmeb-1318	6	14	the	the	DET
ajbmeb-1318	6	15	financial	financial	ADJ
ajbmeb-1318	6	16	data	datum	NOUN
ajbmeb-1318	6	17	of	of	ADP
ajbmeb-1318	6	18	the	the	DET
ajbmeb-1318	6	19	study	study	NOUN
ajbmeb-1318	6	20	sample	sample	NOUN
ajbmeb-1318	6	21	of	of	ADP
ajbmeb-1318	6	22	the	the	DET
ajbmeb-1318	6	23	current	current	ADJ
ajbmeb-1318	6	24	government	government	NOUN
ajbmeb-1318	6	25	accounting	accounting	NOUN
ajbmeb-1318	6	26	system	system	NOUN
ajbmeb-1318	6	27	,	,	PUNCT
ajbmeb-1318	6	28	and	and	CCONJ
ajbmeb-1318	6	29	the	the	DET
ajbmeb-1318	6	30	study	study	NOUN
ajbmeb-1318	6	31	recommended	recommend	VERB
ajbmeb-1318	6	32	the	the	DET
ajbmeb-1318	6	33	need	need	NOUN
ajbmeb-1318	6	34	to	to	PART
ajbmeb-1318	6	35	move	move	VERB
ajbmeb-1318	6	36	towards	towards	ADP
ajbmeb-1318	6	37	the	the	DET
ajbmeb-1318	6	38	use	use	NOUN
ajbmeb-1318	6	39	of	of	ADP
ajbmeb-1318	6	40	the	the	DET
ajbmeb-1318	6	41	experience	experience	NOUN
ajbmeb-1318	6	42	of	of	ADP
ajbmeb-1318	6	43	countries	country	NOUN
ajbmeb-1318	6	44	in	in	ADP
ajbmeb-1318	6	45	adopting	adopt	VERB
ajbmeb-1318	6	46	and	and	CCONJ
ajbmeb-1318	6	47	applying	apply	VERB
ajbmeb-1318	6	48	standards	standard	NOUN
ajbmeb-1318	6	49	(	(	PUNCT
ajbmeb-1318	6	50	ipsas	ipsa	NOUN
ajbmeb-1318	6	51	)	)	PUNCT
ajbmeb-1318	6	52	for	for	ADP
ajbmeb-1318	6	53	the	the	DET
ajbmeb-1318	6	54	purpose	purpose	NOUN
ajbmeb-1318	6	55	of	of	ADP
ajbmeb-1318	6	56	convergence	convergence	NOUN
ajbmeb-1318	6	57	between	between	ADP
ajbmeb-1318	6	58	the	the	DET
ajbmeb-1318	6	59	systems	system	NOUN
ajbmeb-1318	6	60	of	of	ADP
ajbmeb-1318	6	61	the	the	DET
ajbmeb-1318	6	62	world	world	NOUN
ajbmeb-1318	6	63	and	and	CCONJ
ajbmeb-1318	6	64	the	the	DET
ajbmeb-1318	6	65	government	government	NOUN
ajbmeb-1318	6	66	accounting	accounting	NOUN
ajbmeb-1318	6	67	system	system	NOUN
ajbmeb-1318	6	68	approved	approve	VERB
ajbmeb-1318	6	69	in	in	ADP
ajbmeb-1318	6	70	iraq	iraq	PROPN
ajbmeb-1318	6	71	.	.	PUNCT
ajbmeb-1318	7	1	the	the	DET
ajbmeb-1318	7	2	study	study	NOUN
ajbmeb-1318	7	3	of	of	ADP
ajbmeb-1318	7	4	accounting	accounting	NOUN
ajbmeb-1318	7	5	theory	theory	NOUN
ajbmeb-1318	7	6	aims	aim	VERB
ajbmeb-1318	7	7	to	to	PART
ajbmeb-1318	7	8	deepen	deepen	VERB
ajbmeb-1318	7	9	understanding	understanding	NOUN
ajbmeb-1318	7	10	of	of	ADP
ajbmeb-1318	7	11	the	the	DET
ajbmeb-1318	7	12	intellectual	intellectual	ADJ
ajbmeb-1318	7	13	basis	basis	NOUN
ajbmeb-1318	7	14	on	on	ADP
ajbmeb-1318	7	15	which	which	PRON
ajbmeb-1318	7	16	the	the	DET
ajbmeb-1318	7	17	theory	theory	NOUN
ajbmeb-1318	7	18	is	be	AUX
ajbmeb-1318	7	19	based	base	VERB
ajbmeb-1318	7	20	in	in	ADP
ajbmeb-1318	7	21	light	light	NOUN
ajbmeb-1318	7	22	of	of	ADP
ajbmeb-1318	7	23	the	the	DET
ajbmeb-1318	7	24	developments	development	NOUN
ajbmeb-1318	7	25	and	and	CCONJ
ajbmeb-1318	7	26	developments	development	NOUN
ajbmeb-1318	7	27	witnessed	witness	VERB
ajbmeb-1318	7	28	by	by	ADP
ajbmeb-1318	7	29	the	the	DET
ajbmeb-1318	7	30	profession	profession	NOUN
ajbmeb-1318	7	31	and	and	CCONJ
ajbmeb-1318	7	32	accounting	accounting	NOUN
ajbmeb-1318	7	33	research	research	NOUN
ajbmeb-1318	7	34	and	and	CCONJ
ajbmeb-1318	7	35	the	the	DET
ajbmeb-1318	7	36	shift	shift	NOUN
ajbmeb-1318	7	37	from	from	ADP
ajbmeb-1318	7	38	searching	search	VERB
ajbmeb-1318	7	39	for	for	ADP
ajbmeb-1318	7	40	accounting	accounting	NOUN
ajbmeb-1318	7	41	principles	principle	NOUN
ajbmeb-1318	7	42	to	to	ADP
ajbmeb-1318	7	43	searching	search	VERB
ajbmeb-1318	7	44	for	for	ADP
ajbmeb-1318	7	45	accounting	accounting	NOUN
ajbmeb-1318	7	46	standards	standard	NOUN
ajbmeb-1318	7	47	,	,	PUNCT
ajbmeb-1318	7	48	which	which	PRON
ajbmeb-1318	7	49	aims	aim	VERB
ajbmeb-1318	7	50	to	to	PART
ajbmeb-1318	7	51	develop	develop	VERB
ajbmeb-1318	7	52	the	the	DET
ajbmeb-1318	7	53	contemporary	contemporary	ADJ
ajbmeb-1318	7	54	accounting	accounting	NOUN
ajbmeb-1318	7	55	model	model	NOUN
ajbmeb-1318	7	56	and	and	CCONJ
ajbmeb-1318	7	57	identify	identify	VERB
ajbmeb-1318	7	58	alternatives	alternative	NOUN
ajbmeb-1318	7	59	to	to	ADP
ajbmeb-1318	7	60	accounting	accounting	NOUN
ajbmeb-1318	7	61	measurement	measurement	NOUN
ajbmeb-1318	7	62	,	,	PUNCT
ajbmeb-1318	7	63	and	and	CCONJ
ajbmeb-1318	7	64	that	that	SCONJ
ajbmeb-1318	7	65	the	the	DET
ajbmeb-1318	7	66	intellectual	intellectual	ADJ
ajbmeb-1318	7	67	framework	framework	NOUN
ajbmeb-1318	7	68	accounting	accounting	NOUN
ajbmeb-1318	7	69	is	be	AUX
ajbmeb-1318	7	70	based	base	VERB
ajbmeb-1318	7	71	on	on	ADP
ajbmeb-1318	7	72	a	a	DET
ajbmeb-1318	7	73	set	set	NOUN
ajbmeb-1318	7	74	of	of	ADP
ajbmeb-1318	7	75	assumptions	assumption	NOUN
ajbmeb-1318	7	76	,	,	PUNCT
ajbmeb-1318	7	77	concepts	concept	NOUN
ajbmeb-1318	7	78	and	and	CCONJ
ajbmeb-1318	7	79	principles	principle	NOUN
ajbmeb-1318	7	80	that	that	PRON
ajbmeb-1318	7	81	govern	govern	VERB
ajbmeb-1318	7	82	the	the	DET
ajbmeb-1318	7	83	processes	process	NOUN
ajbmeb-1318	7	84	of	of	ADP
ajbmeb-1318	7	85	measurement	measurement	NOUN
ajbmeb-1318	7	86	,	,	PUNCT
ajbmeb-1318	7	87	recording	recording	NOUN
ajbmeb-1318	7	88	,	,	PUNCT
ajbmeb-1318	7	89	summarizing	summarizing	NOUN
ajbmeb-1318	7	90	and	and	CCONJ
ajbmeb-1318	7	91	communicating	communicate	VERB
ajbmeb-1318	7	92	.	.	PUNCT
ajbmeb-1318	8	1	examples	example	NOUN
ajbmeb-1318	8	2	of	of	ADP
ajbmeb-1318	8	3	this	this	PRON
ajbmeb-1318	8	4	include	include	NOUN
ajbmeb-1318	8	5	(	(	PUNCT
ajbmeb-1318	8	6	the	the	DET
ajbmeb-1318	8	7	concept	concept	NOUN
ajbmeb-1318	8	8	of	of	ADP
ajbmeb-1318	8	9	the	the	DET
ajbmeb-1318	8	10	accounting	accounting	NOUN
ajbmeb-1318	8	11	unit	unit	NOUN
ajbmeb-1318	8	12	,	,	PUNCT
ajbmeb-1318	8	13	imposing	impose	VERB
ajbmeb-1318	8	14	the	the	DET
ajbmeb-1318	8	15	unit	unit	NOUN
ajbmeb-1318	8	16	of	of	ADP
ajbmeb-1318	8	17	monetary	monetary	ADJ
ajbmeb-1318	8	18	measurement	measurement	NOUN
ajbmeb-1318	8	19	,	,	PUNCT
ajbmeb-1318	8	20	the	the	DET
ajbmeb-1318	8	21	principle	principle	NOUN
ajbmeb-1318	8	22	of	of	ADP
ajbmeb-1318	8	23	continuity	continuity	NOUN
ajbmeb-1318	8	24	,	,	PUNCT
ajbmeb-1318	8	25	the	the	DET
ajbmeb-1318	8	26	principle	principle	NOUN
ajbmeb-1318	8	27	of	of	ADP
ajbmeb-1318	8	28	cost	cost	NOUN
ajbmeb-1318	8	29	,	,	PUNCT
ajbmeb-1318	8	30	the	the	DET
ajbmeb-1318	8	31	concept	concept	NOUN
ajbmeb-1318	8	32	of	of	ADP
ajbmeb-1318	8	33	verification	verification	NOUN
ajbmeb-1318	8	34	,	,	PUNCT
ajbmeb-1318	8	35	the	the	DET
ajbmeb-1318	8	36	principle	principle	NOUN
ajbmeb-1318	8	37	of	of	ADP
ajbmeb-1318	8	38	continuity	continuity	NOUN
ajbmeb-1318	8	39	,	,	PUNCT
ajbmeb-1318	8	40	the	the	DET
ajbmeb-1318	8	41	principle	principle	NOUN
ajbmeb-1318	8	42	of	of	ADP
ajbmeb-1318	8	43	consistency	consistency	NOUN
ajbmeb-1318	8	44	,	,	PUNCT
ajbmeb-1318	8	45	the	the	DET
ajbmeb-1318	8	46	policy	policy	NOUN
ajbmeb-1318	8	47	of	of	ADP
ajbmeb-1318	8	48	caution	caution	NOUN
ajbmeb-1318	8	49	,	,	PUNCT
ajbmeb-1318	8	50	the	the	DET
ajbmeb-1318	8	51	cost	cost	NOUN
ajbmeb-1318	8	52	rule	rule	NOUN
ajbmeb-1318	8	53	)	)	PUNCT
ajbmeb-1318	8	54	.	.	PUNCT
ajbmeb-1318	9	1	or	or	CCONJ
ajbmeb-1318	9	2	the	the	DET
ajbmeb-1318	9	3	market	market	NOUN
ajbmeb-1318	9	4	,	,	PUNCT
ajbmeb-1318	9	5	whichever	whichever	PRON
ajbmeb-1318	9	6	is	be	AUX
ajbmeb-1318	9	7	less	less	ADJ
ajbmeb-1318	9	8	,	,	PUNCT
ajbmeb-1318	9	9	the	the	DET
ajbmeb-1318	9	10	accrual	accrual	ADJ
ajbmeb-1318	9	11	basis	basis	NOUN
ajbmeb-1318	9	12	,	,	PUNCT
ajbmeb-1318	9	13	the	the	DET
ajbmeb-1318	9	14	monetary	monetary	ADJ
ajbmeb-1318	9	15	basis	basis	NOUN
ajbmeb-1318	9	16	,	,	PUNCT
ajbmeb-1318	9	17	relative	relative	ADJ
ajbmeb-1318	9	18	importance	importance	NOUN
ajbmeb-1318	9	19	,	,	PUNCT
ajbmeb-1318	9	20	the	the	DET
ajbmeb-1318	9	21	principle	principle	NOUN
ajbmeb-1318	9	22	of	of	ADP
ajbmeb-1318	9	23	matching	matching	NOUN
ajbmeb-1318	9	24	revenues	revenue	NOUN
ajbmeb-1318	9	25	with	with	ADP
ajbmeb-1318	9	26	expenses	expense	NOUN
ajbmeb-1318	9	27	,	,	PUNCT
ajbmeb-1318	9	28	the	the	DET
ajbmeb-1318	9	29	principle	principle	NOUN
ajbmeb-1318	9	30	of	of	ADP
ajbmeb-1318	9	31	objectivity	objectivity	NOUN
ajbmeb-1318	9	32	,	,	PUNCT
ajbmeb-1318	9	33	imposing	impose	VERB
ajbmeb-1318	9	34	the	the	DET
ajbmeb-1318	9	35	stability	stability	NOUN
ajbmeb-1318	9	36	of	of	ADP
ajbmeb-1318	9	37	the	the	DET
ajbmeb-1318	9	38	purchasing	purchase	VERB
ajbmeb-1318	9	39	power	power	NOUN
ajbmeb-1318	9	40	of	of	ADP
ajbmeb-1318	9	41	money	money	NOUN
ajbmeb-1318	9	42	)	)	PUNCT
ajbmeb-1318	9	43	and	and	CCONJ
ajbmeb-1318	9	44	the	the	DET
ajbmeb-1318	9	45	truth	truth	NOUN
ajbmeb-1318	9	46	is	be	AUX
ajbmeb-1318	9	47	that	that	SCONJ
ajbmeb-1318	9	48	most	most	ADJ
ajbmeb-1318	9	49	of	of	ADP
ajbmeb-1318	9	50	the	the	DET
ajbmeb-1318	9	51	concepts	concept	NOUN
ajbmeb-1318	9	52	and	and	CCONJ
ajbmeb-1318	9	53	procedures	procedure	NOUN
ajbmeb-1318	9	54	related	relate	VERB
ajbmeb-1318	9	55	to	to	ADP
ajbmeb-1318	9	56	practices	practice	NOUN
ajbmeb-1318	9	57	are	be	AUX
ajbmeb-1318	9	58	closer	close	ADJ
ajbmeb-1318	9	59	to	to	ADP
ajbmeb-1318	9	60	customary	customary	ADJ
ajbmeb-1318	9	61	rules	rule	NOUN
ajbmeb-1318	9	62	,	,	PUNCT
ajbmeb-1318	9	63	traditions	tradition	NOUN
ajbmeb-1318	9	64	,	,	PUNCT
ajbmeb-1318	9	65	or	or	CCONJ
ajbmeb-1318	9	66	conventions	convention	NOUN
ajbmeb-1318	9	67	than	than	SCONJ
ajbmeb-1318	9	68	to	to	ADP
ajbmeb-1318	9	69	scientific	scientific	ADJ
ajbmeb-1318	9	70	principles	principle	NOUN
ajbmeb-1318	9	71	the	the	DET
ajbmeb-1318	9	72	nature	nature	NOUN
ajbmeb-1318	9	73	of	of	ADP
ajbmeb-1318	9	74	the	the	DET
ajbmeb-1318	9	75	theory	theory	NOUN
ajbmeb-1318	9	76	can	can	AUX
ajbmeb-1318	9	77	be	be	AUX
ajbmeb-1318	9	78	revealed	reveal	VERB
ajbmeb-1318	9	79	through	through	ADP
ajbmeb-1318	9	80	the	the	DET
ajbmeb-1318	9	81	tools	tool	NOUN
ajbmeb-1318	9	82	of	of	ADP
ajbmeb-1318	9	83	the	the	DET
ajbmeb-1318	9	84	theory	theory	NOUN
ajbmeb-1318	9	85	,	,	PUNCT
ajbmeb-1318	9	86	which	which	PRON
ajbmeb-1318	9	87	are	be	AUX
ajbmeb-1318	9	88	considered	consider	VERB
ajbmeb-1318	9	89	a	a	DET
ajbmeb-1318	9	90	key	key	NOUN
ajbmeb-1318	9	91	to	to	ADP
ajbmeb-1318	9	92	knowing	know	VERB
ajbmeb-1318	9	93	how	how	SCONJ
ajbmeb-1318	9	94	the	the	DET
ajbmeb-1318	9	95	theory	theory	NOUN
ajbmeb-1318	9	96	works	work	VERB
ajbmeb-1318	9	97	,	,	PUNCT
ajbmeb-1318	9	98	and	and	CCONJ
ajbmeb-1318	9	99	among	among	ADP
ajbmeb-1318	9	100	its	its	PRON
ajbmeb-1318	9	101	tools	tool	NOUN
ajbmeb-1318	9	102	for	for	ADP
ajbmeb-1318	9	103	application	application	NOUN
ajbmeb-1318	9	104	to	to	PART
ajbmeb-1318	9	105	reach	reach	VERB
ajbmeb-1318	9	106	the	the	DET
ajbmeb-1318	9	107	targeted	target	VERB
ajbmeb-1318	9	108	results	result	NOUN
ajbmeb-1318	9	109	,	,	PUNCT
ajbmeb-1318	9	110	which	which	PRON
ajbmeb-1318	9	111	are	be	AUX
ajbmeb-1318	9	112	used	use	VERB
ajbmeb-1318	9	113	in	in	ADP
ajbmeb-1318	9	114	accounting	accounting	NOUN
ajbmeb-1318	9	115	practices	practice	NOUN
ajbmeb-1318	9	116	,	,	PUNCT
ajbmeb-1318	9	117	which	which	PRON
ajbmeb-1318	9	118	means	mean	VERB
ajbmeb-1318	9	119	doing	do	VERB
ajbmeb-1318	9	120	something	something	PRON
ajbmeb-1318	9	121	and	and	CCONJ
ajbmeb-1318	9	122	which	which	PRON
ajbmeb-1318	9	123	are	be	AUX
ajbmeb-1318	9	124	used	use	VERB
ajbmeb-1318	9	125	as	as	ADP
ajbmeb-1318	9	126	a	a	DET
ajbmeb-1318	9	127	guide	guide	NOUN
ajbmeb-1318	9	128	to	to	ADP
ajbmeb-1318	9	129	standards	standard	NOUN
ajbmeb-1318	9	130	,	,	PUNCT
ajbmeb-1318	9	131	which	which	PRON
ajbmeb-1318	9	132	are	be	AUX
ajbmeb-1318	9	133	the	the	DET
ajbmeb-1318	9	134	set	set	NOUN
ajbmeb-1318	9	135	of	of	ADP
ajbmeb-1318	9	136	techniques	technique	NOUN
ajbmeb-1318	9	137	,	,	PUNCT
ajbmeb-1318	9	138	procedures	procedure	NOUN
ajbmeb-1318	9	139	,	,	PUNCT
ajbmeb-1318	9	140	and	and	CCONJ
ajbmeb-1318	9	141	customs	custom	NOUN
ajbmeb-1318	9	142	,	,	PUNCT
ajbmeb-1318	9	143	and	and	CCONJ
ajbmeb-1318	9	144	this	this	PRON
ajbmeb-1318	9	145	requires	require	VERB
ajbmeb-1318	9	146	choosing	choose	VERB
ajbmeb-1318	9	147	techniques	technique	NOUN
ajbmeb-1318	9	148	through	through	ADP
ajbmeb-1318	9	149	preferred	preferred	ADJ
ajbmeb-1318	9	150	procedures	procedure	NOUN
ajbmeb-1318	9	151	and	and	CCONJ
ajbmeb-1318	9	152	customs	custom	NOUN
ajbmeb-1318	9	153	according	accord	VERB
ajbmeb-1318	9	154	to	to	ADP
ajbmeb-1318	9	155	certain	certain	ADJ
ajbmeb-1318	9	156	circumstances	circumstance	NOUN
ajbmeb-1318	9	157	and	and	CCONJ
ajbmeb-1318	9	158	using	use	VERB
ajbmeb-1318	9	159	them	they	PRON
ajbmeb-1318	9	160	as	as	ADP
ajbmeb-1318	9	161	a	a	DET
ajbmeb-1318	9	162	guide	guide	NOUN
ajbmeb-1318	9	163	in	in	ADP
ajbmeb-1318	9	164	setting	set	VERB
ajbmeb-1318	9	165	standards	standard	NOUN
ajbmeb-1318	9	166	.	.	PUNCT
ajbmeb-1318	10	1	however	however	ADV
ajbmeb-1318	10	2	,	,	PUNCT
ajbmeb-1318	10	3	it	it	PRON
ajbmeb-1318	10	4	is	be	AUX
ajbmeb-1318	10	5	clear	clear	ADJ
ajbmeb-1318	10	6	that	that	SCONJ
ajbmeb-1318	10	7	the	the	DET
ajbmeb-1318	10	8	techniques	technique	NOUN
ajbmeb-1318	10	9	will	will	AUX
ajbmeb-1318	10	10	not	not	PART
ajbmeb-1318	10	11	give	give	VERB
ajbmeb-1318	10	12	the	the	DET
ajbmeb-1318	10	13	best	good	ADJ
ajbmeb-1318	10	14	results	result	NOUN
ajbmeb-1318	10	15	if	if	SCONJ
ajbmeb-1318	10	16	they	they	PRON
ajbmeb-1318	10	17	do	do	AUX
ajbmeb-1318	10	18	not	not	PART
ajbmeb-1318	10	19	take	take	VERB
ajbmeb-1318	10	20	into	into	ADP
ajbmeb-1318	10	21	account	account	NOUN
ajbmeb-1318	10	22	accounting	accounting	NOUN
ajbmeb-1318	10	23	thought	thought	NOUN
ajbmeb-1318	10	24	.	.	PUNCT
ajbmeb-1318	11	1	rather	rather	ADV
ajbmeb-1318	11	2	,	,	PUNCT
ajbmeb-1318	11	3	it	it	PRON
ajbmeb-1318	11	4	must	must	AUX
ajbmeb-1318	11	5	be	be	AUX
ajbmeb-1318	11	6	said	say	VERB
ajbmeb-1318	11	7	that	that	SCONJ
ajbmeb-1318	11	8	accounting	accounting	NOUN
ajbmeb-1318	11	9	thought	thought	NOUN
ajbmeb-1318	11	10	must	must	AUX
ajbmeb-1318	11	11	search	search	VERB
ajbmeb-1318	11	12	for	for	ADP
ajbmeb-1318	11	13	the	the	DET
ajbmeb-1318	11	14	reasons	reason	NOUN
ajbmeb-1318	11	15	for	for	ADP
ajbmeb-1318	11	16	these	these	DET
ajbmeb-1318	11	17	practices	practice	NOUN
ajbmeb-1318	11	18	and	and	CCONJ
ajbmeb-1318	11	19	interpreting	interpret	VERB
ajbmeb-1318	11	20	them	they	PRON
ajbmeb-1318	11	21	,	,	PUNCT
ajbmeb-1318	11	22	especially	especially	ADV
ajbmeb-1318	11	23	unstable	unstable	ADJ
ajbmeb-1318	11	24	practices	practice	NOUN
ajbmeb-1318	11	25	,	,	PUNCT
ajbmeb-1318	11	26	in	in	ADP
ajbmeb-1318	11	27	order	order	NOUN
ajbmeb-1318	11	28	to	to	PART
ajbmeb-1318	11	29	become	become	VERB
ajbmeb-1318	11	30	part	part	NOUN
ajbmeb-1318	11	31	of	of	ADP
ajbmeb-1318	11	32	accounting	accounting	NOUN
ajbmeb-1318	11	33	theory	theory	NOUN
ajbmeb-1318	11	34	.	.	PUNCT
ajbmeb-1318	12	1	accounting	accounting	NOUN
ajbmeb-1318	12	2	theory	theory	NOUN
ajbmeb-1318	12	3	is	be	AUX
ajbmeb-1318	12	4	the	the	DET
ajbmeb-1318	12	5	basis	basis	NOUN
ajbmeb-1318	12	6	for	for	ADP
ajbmeb-1318	12	7	evaluating	evaluate	VERB
ajbmeb-1318	12	8	current	current	ADJ
ajbmeb-1318	12	9	accounting	accounting	NOUN
ajbmeb-1318	12	10	standards	standard	NOUN
ajbmeb-1318	12	11	and	and	CCONJ
ajbmeb-1318	12	12	predicting	predict	VERB
ajbmeb-1318	12	13	future	future	ADJ
ajbmeb-1318	12	14	accounting	accounting	NOUN
ajbmeb-1318	12	15	standards	standard	NOUN
ajbmeb-1318	12	16	,	,	PUNCT
ajbmeb-1318	12	17	by	by	ADP
ajbmeb-1318	12	18	determining	determine	VERB
ajbmeb-1318	12	19	the	the	DET
ajbmeb-1318	12	20	level	level	NOUN
ajbmeb-1318	12	21	of	of	ADP
ajbmeb-1318	12	22	consistency	consistency	NOUN
ajbmeb-1318	12	23	of	of	ADP
ajbmeb-1318	12	24	those	those	DET
ajbmeb-1318	12	25	standards	standard	NOUN
ajbmeb-1318	12	26	with	with	ADP
ajbmeb-1318	12	27	the	the	DET
ajbmeb-1318	12	28	specific	specific	ADJ
ajbmeb-1318	12	29	accounting	accounting	NOUN
ajbmeb-1318	12	30	objectives	objective	NOUN
ajbmeb-1318	12	31	and	and	CCONJ
ajbmeb-1318	12	32	concepts	concept	NOUN
ajbmeb-1318	12	33	,	,	PUNCT
ajbmeb-1318	12	34	because	because	SCONJ
ajbmeb-1318	12	35	accounting	accounting	NOUN
ajbmeb-1318	12	36	standards	standard	NOUN
ajbmeb-1318	12	37	are	be	AUX
ajbmeb-1318	12	38	,	,	PUNCT
ajbmeb-1318	12	39	in	in	ADP
ajbmeb-1318	12	40	fact	fact	NOUN
ajbmeb-1318	12	41	,	,	PUNCT
ajbmeb-1318	12	42	means	mean	VERB
ajbmeb-1318	12	43	of	of	ADP
ajbmeb-1318	12	44	achieving	achieve	VERB
ajbmeb-1318	12	45	accounting	accounting	NOUN
ajbmeb-1318	12	46	objectives	objective	NOUN
ajbmeb-1318	12	47	.	.	PUNCT
ajbmeb-1318	13	1	the	the	DET
ajbmeb-1318	13	2	researchers	researcher	NOUN
ajbmeb-1318	13	3	focused	focus	VERB
ajbmeb-1318	13	4	on	on	ADP
ajbmeb-1318	13	5	harmonizing	harmonize	VERB
ajbmeb-1318	13	6	public	public	ADJ
ajbmeb-1318	13	7	sector	sector	NOUN
ajbmeb-1318	13	8	accounting	account	VERB
ajbmeb-1318	13	9	with	with	ADP
ajbmeb-1318	13	10	the	the	DET
ajbmeb-1318	13	11	adoption	adoption	NOUN
ajbmeb-1318	13	12	of	of	ADP
ajbmeb-1318	13	13	international	international	ADJ
ajbmeb-1318	13	14	public	public	ADJ
ajbmeb-1318	13	15	sector	sector	NOUN
ajbmeb-1318	13	16	accounting	accounting	NOUN
ajbmeb-1318	13	17	standards	standard	NOUN
ajbmeb-1318	13	18	by	by	ADP
ajbmeb-1318	13	19	integrating	integrate	VERB
ajbmeb-1318	13	20	three	three	NUM
ajbmeb-1318	13	21	main	main	ADJ
ajbmeb-1318	13	22	streams	stream	NOUN
ajbmeb-1318	13	23	that	that	PRON
ajbmeb-1318	13	24	represent	represent	VERB
ajbmeb-1318	13	25	the	the	DET
ajbmeb-1318	13	26	main	main	ADJ
ajbmeb-1318	13	27	ideas	idea	NOUN
ajbmeb-1318	13	28	of	of	ADP
ajbmeb-1318	13	29	the	the	DET
ajbmeb-1318	13	30	main	main	ADJ
ajbmeb-1318	13	31	theories	theory	NOUN
ajbmeb-1318	13	32	that	that	PRON
ajbmeb-1318	13	33	form	form	VERB
ajbmeb-1318	13	34	the	the	DET
ajbmeb-1318	13	35	theoretical	theoretical	ADJ
ajbmeb-1318	13	36	basis	basis	NOUN
ajbmeb-1318	13	37	of	of	ADP
ajbmeb-1318	13	38	our	our	PRON
ajbmeb-1318	13	39	research	research	NOUN
ajbmeb-1318	13	40	,	,	PUNCT
ajbmeb-1318	13	41	which	which	PRON
ajbmeb-1318	13	42	are	be	AUX
ajbmeb-1318	13	43	:	:	PUNCT
ajbmeb-1318	13	44	1	1	NUM
ajbmeb-1318	13	45	.	.	PUNCT
ajbmeb-1318	14	1	-new	-new	ADJ
ajbmeb-1318	14	2	public	public	ADJ
ajbmeb-1318	14	3	administration	administration	NOUN
ajbmeb-1318	14	4	2	2	NUM
ajbmeb-1318	14	5	.	.	PUNCT
ajbmeb-1318	15	1	-new	-new	ADJ
ajbmeb-1318	15	2	institutional	institutional	ADJ
ajbmeb-1318	15	3	theory	theory	NOUN
ajbmeb-1318	15	4	3	3	NUM
ajbmeb-1318	15	5	.	.	PUNCT
ajbmeb-1318	16	1	-the	-the	DET
ajbmeb-1318	16	2	theory	theory	NOUN
ajbmeb-1318	16	3	of	of	ADP
ajbmeb-1318	16	4	allocated	allocate	VERB
ajbmeb-1318	16	5	funds	fund	NOUN
ajbmeb-1318	16	6	american	american	PROPN
ajbmeb-1318	16	7	journal	journal	PROPN
ajbmeb-1318	16	8	of	of	ADP
ajbmeb-1318	16	9	business	business	NOUN
ajbmeb-1318	16	10	management	management	NOUN
ajbmeb-1318	16	11	,	,	PUNCT
ajbmeb-1318	16	12	economics	economic	NOUN
ajbmeb-1318	16	13	and	and	CCONJ
ajbmeb-1318	16	14	banking	banking	NOUN
ajbmeb-1318	16	15	volume	volume	NOUN
ajbmeb-1318	16	16	17	17	NUM
ajbmeb-1318	16	17	oct	oct	PROPN
ajbmeb-1318	16	18	.	.	PROPN
ajbmeb-1318	16	19	,	,	PUNCT
ajbmeb-1318	16	20	2023	2023	NUM
ajbmeb-1318	16	21	p	p	NOUN
ajbmeb-1318	16	22	a	a	DET
ajbmeb-1318	16	23	g	g	NOUN
ajbmeb-1318	16	24	e	e	NOUN
ajbmeb-1318	16	25	|	|	NOUN
ajbmeb-1318	16	26	30	30	NUM
ajbmeb-1318	16	27	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1318	16	28	applying	apply	VERB
ajbmeb-1318	16	29	the	the	DET
ajbmeb-1318	16	30	new	new	ADJ
ajbmeb-1318	16	31	public	public	ADJ
ajbmeb-1318	16	32	administration	administration	NOUN
ajbmeb-1318	16	33	system	system	NOUN
ajbmeb-1318	16	34	and	and	CCONJ
ajbmeb-1318	16	35	the	the	DET
ajbmeb-1318	16	36	new	new	ADJ
ajbmeb-1318	16	37	institution	institution	NOUN
ajbmeb-1318	16	38	theory	theory	NOUN
ajbmeb-1318	16	39	are	be	AUX
ajbmeb-1318	16	40	among	among	ADP
ajbmeb-1318	16	41	the	the	DET
ajbmeb-1318	16	42	means	mean	NOUN
ajbmeb-1318	16	43	that	that	SCONJ
ajbmeb-1318	16	44	we	we	PRON
ajbmeb-1318	16	45	can	can	AUX
ajbmeb-1318	16	46	rely	rely	VERB
ajbmeb-1318	16	47	on	on	ADP
ajbmeb-1318	16	48	in	in	ADP
ajbmeb-1318	16	49	applying	apply	VERB
ajbmeb-1318	16	50	international	international	ADJ
ajbmeb-1318	16	51	accounting	accounting	NOUN
ajbmeb-1318	16	52	standards	standard	NOUN
ajbmeb-1318	16	53	for	for	ADP
ajbmeb-1318	16	54	the	the	DET
ajbmeb-1318	16	55	public	public	ADJ
ajbmeb-1318	16	56	sector	sector	NOUN
ajbmeb-1318	16	57	.	.	PUNCT
ajbmeb-1318	17	1	as	as	ADP
ajbmeb-1318	17	2	for	for	ADP
ajbmeb-1318	17	3	the	the	DET
ajbmeb-1318	17	4	allocated	allocate	VERB
ajbmeb-1318	17	5	funds	fund	NOUN
ajbmeb-1318	17	6	theory	theory	NOUN
ajbmeb-1318	17	7	,	,	PUNCT
ajbmeb-1318	17	8	it	it	PRON
ajbmeb-1318	17	9	is	be	AUX
ajbmeb-1318	17	10	one	one	NUM
ajbmeb-1318	17	11	of	of	ADP
ajbmeb-1318	17	12	the	the	DET
ajbmeb-1318	17	13	theories	theory	NOUN
ajbmeb-1318	17	14	that	that	PRON
ajbmeb-1318	17	15	is	be	AUX
ajbmeb-1318	17	16	based	base	VERB
ajbmeb-1318	17	17	on	on	ADP
ajbmeb-1318	17	18	a	a	DET
ajbmeb-1318	17	19	set	set	NOUN
ajbmeb-1318	17	20	of	of	ADP
ajbmeb-1318	17	21	concepts	concept	NOUN
ajbmeb-1318	17	22	,	,	PUNCT
ajbmeb-1318	17	23	foundations	foundation	NOUN
ajbmeb-1318	17	24	,	,	PUNCT
ajbmeb-1318	17	25	general	general	ADJ
ajbmeb-1318	17	26	principles	principle	NOUN
ajbmeb-1318	17	27	,	,	PUNCT
ajbmeb-1318	17	28	and	and	CCONJ
ajbmeb-1318	17	29	typical	typical	ADJ
ajbmeb-1318	17	30	procedures	procedure	NOUN
ajbmeb-1318	17	31	on	on	ADP
ajbmeb-1318	17	32	which	which	PRON
ajbmeb-1318	17	33	government	government	NOUN
ajbmeb-1318	17	34	accounting	accounting	NOUN
ajbmeb-1318	17	35	is	be	AUX
ajbmeb-1318	17	36	based	base	VERB
ajbmeb-1318	17	37	.	.	PUNCT
ajbmeb-1318	18	1	in	in	ADP
ajbmeb-1318	18	2	order	order	NOUN
ajbmeb-1318	18	3	to	to	PART
ajbmeb-1318	18	4	contribute	contribute	VERB
ajbmeb-1318	18	5	to	to	ADP
ajbmeb-1318	18	6	the	the	DET
ajbmeb-1318	18	7	development	development	NOUN
ajbmeb-1318	18	8	of	of	ADP
ajbmeb-1318	18	9	international	international	ADJ
ajbmeb-1318	18	10	economies	economy	NOUN
ajbmeb-1318	18	11	,	,	PUNCT
ajbmeb-1318	18	12	for	for	ADP
ajbmeb-1318	18	13	the	the	DET
ajbmeb-1318	18	14	purpose	purpose	NOUN
ajbmeb-1318	18	15	of	of	ADP
ajbmeb-1318	18	16	serving	serve	VERB
ajbmeb-1318	18	17	public	public	ADJ
ajbmeb-1318	18	18	interests	interest	NOUN
ajbmeb-1318	18	19	,	,	PUNCT
ajbmeb-1318	18	20	to	to	PART
ajbmeb-1318	18	21	strengthen	strengthen	VERB
ajbmeb-1318	18	22	the	the	DET
ajbmeb-1318	18	23	accounting	accounting	NOUN
ajbmeb-1318	18	24	profession	profession	NOUN
ajbmeb-1318	18	25	on	on	ADP
ajbmeb-1318	18	26	a	a	DET
ajbmeb-1318	18	27	global	global	ADJ
ajbmeb-1318	18	28	scale	scale	NOUN
ajbmeb-1318	18	29	,	,	PUNCT
ajbmeb-1318	18	30	and	and	CCONJ
ajbmeb-1318	18	31	to	to	PART
ajbmeb-1318	18	32	raise	raise	VERB
ajbmeb-1318	18	33	the	the	DET
ajbmeb-1318	18	34	level	level	NOUN
ajbmeb-1318	18	35	of	of	ADP
ajbmeb-1318	18	36	commitment	commitment	NOUN
ajbmeb-1318	18	37	to	to	ADP
ajbmeb-1318	18	38	high	high	ADJ
ajbmeb-1318	18	39	-	-	PUNCT
ajbmeb-1318	18	40	quality	quality	NOUN
ajbmeb-1318	18	41	professional	professional	ADJ
ajbmeb-1318	18	42	standards	standard	NOUN
ajbmeb-1318	18	43	,	,	PUNCT
ajbmeb-1318	18	44	and	and	CCONJ
ajbmeb-1318	18	45	with	with	ADP
ajbmeb-1318	18	46	the	the	DET
ajbmeb-1318	18	47	aim	aim	NOUN
ajbmeb-1318	18	48	of	of	ADP
ajbmeb-1318	18	49	international	international	ADJ
ajbmeb-1318	18	50	consensus	consensus	NOUN
ajbmeb-1318	18	51	on	on	ADP
ajbmeb-1318	18	52	these	these	DET
ajbmeb-1318	18	53	standards	standard	NOUN
ajbmeb-1318	18	54	,	,	PUNCT
ajbmeb-1318	18	55	the	the	DET
ajbmeb-1318	18	56	international	international	PROPN
ajbmeb-1318	18	57	federation	federation	PROPN
ajbmeb-1318	18	58	of	of	ADP
ajbmeb-1318	18	59	accountants	accountant	NOUN
ajbmeb-1318	18	60	,	,	PUNCT
ajbmeb-1318	18	61	through	through	ADP
ajbmeb-1318	18	62	the	the	DET
ajbmeb-1318	18	63	international	international	ADJ
ajbmeb-1318	18	64	public	public	ADJ
ajbmeb-1318	18	65	sector	sector	NOUN
ajbmeb-1318	18	66	accounting	accounting	NOUN
ajbmeb-1318	18	67	standards	standard	NOUN
ajbmeb-1318	18	68	board	board	NOUN
ajbmeb-1318	18	69	,	,	PUNCT
ajbmeb-1318	18	70	issued	issue	VERB
ajbmeb-1318	18	71	the	the	DET
ajbmeb-1318	18	72	international	international	ADJ
ajbmeb-1318	18	73	public	public	ADJ
ajbmeb-1318	18	74	sector	sector	NOUN
ajbmeb-1318	18	75	accounting	accounting	NOUN
ajbmeb-1318	18	76	standards	standard	NOUN
ajbmeb-1318	18	77	.	.	PUNCT
ajbmeb-1318	19	1	general	general	ADJ
ajbmeb-1318	19	2	(	(	PUNCT
ajbmeb-1318	19	3	ipsas	ipsa	NOUN
ajbmeb-1318	19	4	)	)	PUNCT
ajbmeb-1318	19	5	(	(	PUNCT
ajbmeb-1318	19	6	international	international	ADJ
ajbmeb-1318	19	7	public	public	ADJ
ajbmeb-1318	19	8	sector	sector	NOUN
ajbmeb-1318	19	9	accounting	accounting	NOUN
ajbmeb-1318	19	10	standard	standard	NOUN
ajbmeb-1318	19	11	)	)	PUNCT
ajbmeb-1318	19	12	,	,	PUNCT
ajbmeb-1318	19	13	which	which	PRON
ajbmeb-1318	19	14	would	would	AUX
ajbmeb-1318	19	15	affect	affect	VERB
ajbmeb-1318	19	16	financial	financial	ADJ
ajbmeb-1318	19	17	reporting	reporting	NOUN
ajbmeb-1318	19	18	in	in	ADP
ajbmeb-1318	19	19	the	the	DET
ajbmeb-1318	19	20	government	government	NOUN
ajbmeb-1318	19	21	sector	sector	NOUN
ajbmeb-1318	19	22	,	,	PUNCT
ajbmeb-1318	19	23	which	which	PRON
ajbmeb-1318	19	24	consists	consist	VERB
ajbmeb-1318	19	25	of	of	ADP
ajbmeb-1318	19	26	a	a	DET
ajbmeb-1318	19	27	group	group	NOUN
ajbmeb-1318	19	28	of	of	ADP
ajbmeb-1318	19	29	non	non	ADJ
ajbmeb-1318	19	30	-	-	ADJ
ajbmeb-1318	19	31	profit	profit	ADJ
ajbmeb-1318	19	32	government	government	NOUN
ajbmeb-1318	19	33	units	unit	NOUN
ajbmeb-1318	19	34	,	,	PUNCT
ajbmeb-1318	19	35	but	but	CCONJ
ajbmeb-1318	19	36	seeks	seek	VERB
ajbmeb-1318	19	37	to	to	PART
ajbmeb-1318	19	38	reduce	reduce	VERB
ajbmeb-1318	19	39	the	the	DET
ajbmeb-1318	19	40	deficit	deficit	NOUN
ajbmeb-1318	19	41	and	and	CCONJ
ajbmeb-1318	19	42	expenditures	expenditure	NOUN
ajbmeb-1318	19	43	,	,	PUNCT
ajbmeb-1318	19	44	and	and	CCONJ
ajbmeb-1318	19	45	as	as	ADP
ajbmeb-1318	19	46	the	the	DET
ajbmeb-1318	19	47	dominant	dominant	ADJ
ajbmeb-1318	19	48	sector	sector	NOUN
ajbmeb-1318	19	49	with	with	ADP
ajbmeb-1318	19	50	the	the	DET
ajbmeb-1318	19	51	power	power	NOUN
ajbmeb-1318	19	52	of	of	ADP
ajbmeb-1318	19	53	politics	politic	NOUN
ajbmeb-1318	19	54	and	and	CCONJ
ajbmeb-1318	19	55	the	the	DET
ajbmeb-1318	19	56	level	level	NOUN
ajbmeb-1318	19	57	of	of	ADP
ajbmeb-1318	19	58	development	development	NOUN
ajbmeb-1318	19	59	that	that	PRON
ajbmeb-1318	19	60	it	it	PRON
ajbmeb-1318	19	61	works	work	VERB
ajbmeb-1318	19	62	to	to	PART
ajbmeb-1318	19	63	achieve	achieve	VERB
ajbmeb-1318	19	64	.	.	PUNCT
ajbmeb-1318	20	1	in	in	ADP
ajbmeb-1318	20	2	light	light	NOUN
ajbmeb-1318	20	3	of	of	ADP
ajbmeb-1318	20	4	the	the	DET
ajbmeb-1318	20	5	conditions	condition	NOUN
ajbmeb-1318	20	6	of	of	ADP
ajbmeb-1318	20	7	continuous	continuous	ADJ
ajbmeb-1318	20	8	growth	growth	NOUN
ajbmeb-1318	20	9	in	in	ADP
ajbmeb-1318	20	10	public	public	ADJ
ajbmeb-1318	20	11	spending	spending	NOUN
ajbmeb-1318	20	12	and	and	CCONJ
ajbmeb-1318	20	13	limited	limited	ADJ
ajbmeb-1318	20	14	resources	resource	NOUN
ajbmeb-1318	20	15	,	,	PUNCT
ajbmeb-1318	20	16	there	there	PRON
ajbmeb-1318	20	17	must	must	AUX
ajbmeb-1318	20	18	be	be	AUX
ajbmeb-1318	20	19	reforms	reform	NOUN
ajbmeb-1318	20	20	aimed	aim	VERB
ajbmeb-1318	20	21	at	at	ADP
ajbmeb-1318	20	22	achieving	achieve	VERB
ajbmeb-1318	20	23	effectiveness	effectiveness	NOUN
ajbmeb-1318	20	24	and	and	CCONJ
ajbmeb-1318	20	25	rationality	rationality	NOUN
ajbmeb-1318	20	26	in	in	ADP
ajbmeb-1318	20	27	public	public	ADJ
ajbmeb-1318	20	28	spending	spending	NOUN
ajbmeb-1318	20	29	by	by	ADP
ajbmeb-1318	20	30	adopting	adopt	VERB
ajbmeb-1318	20	31	those	those	DET
ajbmeb-1318	20	32	standards	standard	NOUN
ajbmeb-1318	20	33	.	.	PUNCT
ajbmeb-1318	21	1	these	these	DET
ajbmeb-1318	21	2	units	unit	NOUN
ajbmeb-1318	21	3	constitute	constitute	VERB
ajbmeb-1318	21	4	the	the	DET
ajbmeb-1318	21	5	public	public	ADJ
ajbmeb-1318	21	6	sector	sector	NOUN
ajbmeb-1318	21	7	,	,	PUNCT
ajbmeb-1318	21	8	which	which	PRON
ajbmeb-1318	21	9	is	be	AUX
ajbmeb-1318	21	10	considered	consider	VERB
ajbmeb-1318	21	11	the	the	DET
ajbmeb-1318	21	12	largest	large	ADJ
ajbmeb-1318	21	13	part	part	NOUN
ajbmeb-1318	21	14	of	of	ADP
ajbmeb-1318	21	15	the	the	DET
ajbmeb-1318	21	16	national	national	ADJ
ajbmeb-1318	21	17	economy	economy	NOUN
ajbmeb-1318	21	18	,	,	PUNCT
ajbmeb-1318	21	19	and	and	CCONJ
ajbmeb-1318	21	20	collectively	collectively	ADV
ajbmeb-1318	21	21	they	they	PRON
ajbmeb-1318	21	22	form	form	VERB
ajbmeb-1318	21	23	branches	branch	NOUN
ajbmeb-1318	21	24	of	of	ADP
ajbmeb-1318	21	25	one	one	NUM
ajbmeb-1318	21	26	institution	institution	NOUN
ajbmeb-1318	21	27	represented	represent	VERB
ajbmeb-1318	21	28	by	by	ADP
ajbmeb-1318	21	29	the	the	DET
ajbmeb-1318	21	30	state	state	NOUN
ajbmeb-1318	21	31	,	,	PUNCT
ajbmeb-1318	21	32	which	which	PRON
ajbmeb-1318	21	33	is	be	AUX
ajbmeb-1318	21	34	related	relate	VERB
ajbmeb-1318	21	35	to	to	ADP
ajbmeb-1318	21	36	the	the	DET
ajbmeb-1318	21	37	financial	financial	ADJ
ajbmeb-1318	21	38	lists	list	NOUN
ajbmeb-1318	21	39	and	and	CCONJ
ajbmeb-1318	21	40	statements	statement	NOUN
ajbmeb-1318	21	41	,	,	PUNCT
ajbmeb-1318	21	42	which	which	PRON
ajbmeb-1318	21	43	it	it	PRON
ajbmeb-1318	21	44	is	be	AUX
ajbmeb-1318	21	45	required	require	VERB
ajbmeb-1318	21	46	to	to	PART
ajbmeb-1318	21	47	be	be	AUX
ajbmeb-1318	21	48	issued	issue	VERB
ajbmeb-1318	21	49	by	by	ADP
ajbmeb-1318	21	50	government	government	NOUN
ajbmeb-1318	21	51	units	unit	NOUN
ajbmeb-1318	21	52	in	in	ADP
ajbmeb-1318	21	53	a	a	DET
ajbmeb-1318	21	54	way	way	NOUN
ajbmeb-1318	21	55	that	that	PRON
ajbmeb-1318	21	56	meets	meet	VERB
ajbmeb-1318	21	57	the	the	DET
ajbmeb-1318	21	58	requirements	requirement	NOUN
ajbmeb-1318	21	59	for	for	ADP
ajbmeb-1318	21	60	presenting	present	VERB
ajbmeb-1318	21	61	financial	financial	ADJ
ajbmeb-1318	21	62	statements	statement	NOUN
ajbmeb-1318	21	63	clearly	clearly	ADV
ajbmeb-1318	21	64	and	and	CCONJ
ajbmeb-1318	21	65	accurately	accurately	ADV
ajbmeb-1318	21	66	by	by	ADP
ajbmeb-1318	21	67	the	the	DET
ajbmeb-1318	21	68	relevant	relevant	ADJ
ajbmeb-1318	21	69	authorities	authority	NOUN
ajbmeb-1318	21	70	in	in	ADP
ajbmeb-1318	21	71	the	the	DET
ajbmeb-1318	21	72	international	international	ADJ
ajbmeb-1318	21	73	community	community	NOUN
ajbmeb-1318	21	74	,	,	PUNCT
ajbmeb-1318	21	75	and	and	CCONJ
ajbmeb-1318	21	76	when	when	SCONJ
ajbmeb-1318	21	77	these	these	DET
ajbmeb-1318	21	78	standards	standard	NOUN
ajbmeb-1318	21	79	are	be	AUX
ajbmeb-1318	21	80	applied	apply	VERB
ajbmeb-1318	21	81	,	,	PUNCT
ajbmeb-1318	21	82	it	it	PRON
ajbmeb-1318	21	83	will	will	AUX
ajbmeb-1318	21	84	be	be	AUX
ajbmeb-1318	21	85	reflected	reflect	VERB
ajbmeb-1318	21	86	in	in	ADP
ajbmeb-1318	21	87	the	the	DET
ajbmeb-1318	21	88	contents	content	NOUN
ajbmeb-1318	21	89	and	and	CCONJ
ajbmeb-1318	21	90	details	detail	NOUN
ajbmeb-1318	21	91	of	of	ADP
ajbmeb-1318	21	92	the	the	DET
ajbmeb-1318	21	93	financial	financial	ADJ
ajbmeb-1318	21	94	statements	statement	NOUN
ajbmeb-1318	21	95	and	and	CCONJ
ajbmeb-1318	21	96	statements	statement	NOUN
ajbmeb-1318	21	97	.	.	PUNCT
ajbmeb-1318	22	1	the	the	DET
ajbmeb-1318	22	2	first	first	ADJ
ajbmeb-1318	22	3	axis	axis	NOUN
ajbmeb-1318	22	4	:	:	PUNCT
ajbmeb-1318	22	5	research	research	NOUN
ajbmeb-1318	22	6	methodology	methodology	NOUN
ajbmeb-1318	22	7	and	and	CCONJ
ajbmeb-1318	22	8	previous	previous	ADJ
ajbmeb-1318	22	9	studies	study	NOUN
ajbmeb-1318	22	10	.	.	PUNCT
ajbmeb-1318	23	1	the	the	DET
ajbmeb-1318	23	2	second	second	ADJ
ajbmeb-1318	23	3	axis	axis	NOUN
ajbmeb-1318	23	4	:	:	PUNCT
ajbmeb-1318	23	5	explaining	explain	VERB
ajbmeb-1318	23	6	the	the	DET
ajbmeb-1318	23	7	impact	impact	NOUN
ajbmeb-1318	23	8	of	of	ADP
ajbmeb-1318	23	9	adopting	adopt	VERB
ajbmeb-1318	23	10	the	the	DET
ajbmeb-1318	23	11	standards	standard	NOUN
ajbmeb-1318	23	12	(	(	PUNCT
ajbmeb-1318	23	13	ipsas	ipsa	NOUN
ajbmeb-1318	23	14	)	)	PUNCT
ajbmeb-1318	23	15	in	in	ADP
ajbmeb-1318	23	16	developing	develop	VERB
ajbmeb-1318	23	17	the	the	DET
ajbmeb-1318	23	18	performance	performance	NOUN
ajbmeb-1318	23	19	of	of	ADP
ajbmeb-1318	23	20	government	government	NOUN
ajbmeb-1318	23	21	institutions	institution	NOUN
ajbmeb-1318	23	22	applying	apply	VERB
ajbmeb-1318	23	23	the	the	DET
ajbmeb-1318	23	24	government	government	NOUN
ajbmeb-1318	23	25	accounting	accounting	NOUN
ajbmeb-1318	23	26	system	system	NOUN
ajbmeb-1318	23	27	and	and	CCONJ
ajbmeb-1318	23	28	explaining	explain	VERB
ajbmeb-1318	23	29	the	the	DET
ajbmeb-1318	23	30	role	role	NOUN
ajbmeb-1318	23	31	of	of	ADP
ajbmeb-1318	23	32	the	the	DET
ajbmeb-1318	23	33	federal	federal	ADJ
ajbmeb-1318	23	34	financial	financial	PROPN
ajbmeb-1318	23	35	supervision	supervision	PROPN
ajbmeb-1318	23	36	office	office	NOUN
ajbmeb-1318	23	37	’s	’s	PART
ajbmeb-1318	23	38	contribution	contribution	NOUN
ajbmeb-1318	23	39	in	in	ADP
ajbmeb-1318	23	40	developing	develop	VERB
ajbmeb-1318	23	41	the	the	DET
ajbmeb-1318	23	42	performance	performance	NOUN
ajbmeb-1318	23	43	of	of	ADP
ajbmeb-1318	23	44	those	those	DET
ajbmeb-1318	23	45	institutions	institution	NOUN
ajbmeb-1318	23	46	.	.	PUNCT
ajbmeb-1318	24	1	the	the	DET
ajbmeb-1318	24	2	third	third	ADJ
ajbmeb-1318	24	3	axis	axis	NOUN
ajbmeb-1318	24	4	:	:	PUNCT
ajbmeb-1318	24	5	organizing	organize	VERB
ajbmeb-1318	24	6	and	and	CCONJ
ajbmeb-1318	24	7	preparing	prepare	VERB
ajbmeb-1318	24	8	a	a	DET
ajbmeb-1318	24	9	proposed	propose	VERB
ajbmeb-1318	24	10	model	model	NOUN
ajbmeb-1318	24	11	for	for	ADP
ajbmeb-1318	24	12	the	the	DET
ajbmeb-1318	24	13	financial	financial	ADJ
ajbmeb-1318	24	14	statements	statement	NOUN
ajbmeb-1318	24	15	for	for	ADP
ajbmeb-1318	24	16	the	the	DET
ajbmeb-1318	24	17	research	research	NOUN
ajbmeb-1318	24	18	sample	sample	NOUN
ajbmeb-1318	24	19	in	in	ADP
ajbmeb-1318	24	20	accordance	accordance	NOUN
ajbmeb-1318	24	21	with	with	ADP
ajbmeb-1318	24	22	the	the	DET
ajbmeb-1318	24	23	requirements	requirement	NOUN
ajbmeb-1318	24	24	of	of	ADP
ajbmeb-1318	24	25	international	international	ADJ
ajbmeb-1318	24	26	accounting	accounting	NOUN
ajbmeb-1318	24	27	standards	standard	NOUN
ajbmeb-1318	24	28	in	in	ADP
ajbmeb-1318	24	29	the	the	DET
ajbmeb-1318	24	30	public	public	ADJ
ajbmeb-1318	24	31	sector	sector	NOUN
ajbmeb-1318	24	32	.	.	PUNCT
ajbmeb-1318	25	1	fourth	fourth	ADJ
ajbmeb-1318	25	2	axis	axis	NOUN
ajbmeb-1318	25	3	:	:	PUNCT
ajbmeb-1318	25	4	descriptive	descriptive	ADJ
ajbmeb-1318	25	5	analysis	analysis	NOUN
ajbmeb-1318	25	6	,	,	PUNCT
ajbmeb-1318	25	7	statistical	statistical	ADJ
ajbmeb-1318	25	8	analysis	analysis	NOUN
ajbmeb-1318	25	9	of	of	ADP
ajbmeb-1318	25	10	results	result	NOUN
ajbmeb-1318	25	11	,	,	PUNCT
ajbmeb-1318	25	12	and	and	CCONJ
ajbmeb-1318	25	13	hypothesis	hypothesis	NOUN
ajbmeb-1318	25	14	testing	testing	NOUN
ajbmeb-1318	25	15	.	.	PUNCT
ajbmeb-1318	26	1	the	the	DET
ajbmeb-1318	26	2	fifth	fifth	ADJ
ajbmeb-1318	26	3	axis	axis	NOUN
ajbmeb-1318	26	4	:	:	PUNCT
ajbmeb-1318	26	5	conclusions	conclusion	NOUN
ajbmeb-1318	26	6	and	and	CCONJ
ajbmeb-1318	26	7	recommendations	recommendation	NOUN
ajbmeb-1318	26	8	.	.	PUNCT
ajbmeb-1318	27	1	the	the	DET
ajbmeb-1318	27	2	first	first	ADJ
ajbmeb-1318	27	3	axis	axis	NOUN
ajbmeb-1318	27	4	:	:	PUNCT
ajbmeb-1318	27	5	research	research	NOUN
ajbmeb-1318	27	6	methodology	methodology	NOUN
ajbmeb-1318	27	7	and	and	CCONJ
ajbmeb-1318	27	8	previous	previous	ADJ
ajbmeb-1318	27	9	studies	study	NOUN
ajbmeb-1318	27	10	.	.	PUNCT
ajbmeb-1318	28	1	first	first	ADV
ajbmeb-1318	28	2	:	:	PUNCT
ajbmeb-1318	28	3	research	research	NOUN
ajbmeb-1318	28	4	methodology	methodology	NOUN
ajbmeb-1318	28	5	:	:	PUNCT
ajbmeb-1318	28	6	1	1	NUM
ajbmeb-1318	28	7	research	research	NOUN
ajbmeb-1318	28	8	problem	problem	NOUN
ajbmeb-1318	28	9	/	/	PUNCT
ajbmeb-1318	28	10	many	many	ADJ
ajbmeb-1318	28	11	studies	study	NOUN
ajbmeb-1318	28	12	were	be	AUX
ajbmeb-1318	28	13	directed	direct	VERB
ajbmeb-1318	28	14	towards	towards	ADP
ajbmeb-1318	28	15	urging	urge	VERB
ajbmeb-1318	28	16	public	public	ADJ
ajbmeb-1318	28	17	sector	sector	NOUN
ajbmeb-1318	28	18	units	unit	NOUN
ajbmeb-1318	28	19	to	to	PART
ajbmeb-1318	28	20	implement	implement	VERB
ajbmeb-1318	28	21	international	international	ADJ
ajbmeb-1318	28	22	accounting	accounting	NOUN
ajbmeb-1318	28	23	standards	standard	NOUN
ajbmeb-1318	28	24	for	for	ADP
ajbmeb-1318	28	25	the	the	DET
ajbmeb-1318	28	26	public	public	ADJ
ajbmeb-1318	28	27	sector	sector	NOUN
ajbmeb-1318	28	28	,	,	PUNCT
ajbmeb-1318	28	29	as	as	ADP
ajbmeb-1318	28	30	the	the	DET
ajbmeb-1318	28	31	international	international	PROPN
ajbmeb-1318	28	32	federation	federation	PROPN
ajbmeb-1318	28	33	of	of	ADP
ajbmeb-1318	28	34	accountants	accountant	NOUN
ajbmeb-1318	28	35	,	,	PUNCT
ajbmeb-1318	28	36	through	through	ADP
ajbmeb-1318	28	37	the	the	DET
ajbmeb-1318	28	38	international	international	ADJ
ajbmeb-1318	28	39	public	public	ADJ
ajbmeb-1318	28	40	sector	sector	NOUN
ajbmeb-1318	28	41	accounting	accounting	NOUN
ajbmeb-1318	28	42	standards	standard	NOUN
ajbmeb-1318	28	43	board	board	NOUN
ajbmeb-1318	28	44	,	,	PUNCT
ajbmeb-1318	28	45	adopted	adopt	VERB
ajbmeb-1318	28	46	the	the	DET
ajbmeb-1318	28	47	issuance	issuance	NOUN
ajbmeb-1318	28	48	of	of	ADP
ajbmeb-1318	28	49	international	international	ADJ
ajbmeb-1318	28	50	accounting	accounting	NOUN
ajbmeb-1318	28	51	standards	standard	NOUN
ajbmeb-1318	28	52	in	in	ADP
ajbmeb-1318	28	53	the	the	DET
ajbmeb-1318	28	54	public	public	ADJ
ajbmeb-1318	28	55	sector	sector	NOUN
ajbmeb-1318	28	56	that	that	PRON
ajbmeb-1318	28	57	would	would	AUX
ajbmeb-1318	28	58	affect	affect	VERB
ajbmeb-1318	28	59	reporting	report	VERB
ajbmeb-1318	28	60	.	.	PUNCT
ajbmeb-1318	29	1	financial	financial	ADJ
ajbmeb-1318	29	2	statements	statement	NOUN
ajbmeb-1318	29	3	in	in	ADP
ajbmeb-1318	29	4	non	non	ADJ
ajbmeb-1318	29	5	-	-	ADJ
ajbmeb-1318	29	6	profit	profit	ADJ
ajbmeb-1318	29	7	government	government	NOUN
ajbmeb-1318	29	8	units	unit	NOUN
ajbmeb-1318	29	9	related	relate	VERB
ajbmeb-1318	29	10	to	to	ADP
ajbmeb-1318	29	11	financial	financial	ADJ
ajbmeb-1318	29	12	statements	statement	NOUN
ajbmeb-1318	29	13	and	and	CCONJ
ajbmeb-1318	29	14	statements	statement	NOUN
ajbmeb-1318	29	15	that	that	PRON
ajbmeb-1318	29	16	are	be	AUX
ajbmeb-1318	29	17	required	require	VERB
ajbmeb-1318	29	18	to	to	PART
ajbmeb-1318	29	19	be	be	AUX
ajbmeb-1318	29	20	issued	issue	VERB
ajbmeb-1318	29	21	by	by	ADP
ajbmeb-1318	29	22	government	government	NOUN
ajbmeb-1318	29	23	units	unit	NOUN
ajbmeb-1318	29	24	in	in	ADP
ajbmeb-1318	29	25	a	a	DET
ajbmeb-1318	29	26	way	way	NOUN
ajbmeb-1318	29	27	that	that	PRON
ajbmeb-1318	29	28	meets	meet	VERB
ajbmeb-1318	29	29	the	the	DET
ajbmeb-1318	29	30	requirements	requirement	NOUN
ajbmeb-1318	29	31	for	for	ADP
ajbmeb-1318	29	32	presenting	present	VERB
ajbmeb-1318	29	33	financial	financial	ADJ
ajbmeb-1318	29	34	statements	statement	NOUN
ajbmeb-1318	29	35	clearly	clearly	ADV
ajbmeb-1318	29	36	and	and	CCONJ
ajbmeb-1318	29	37	accurately	accurately	ADV
ajbmeb-1318	29	38	by	by	ADP
ajbmeb-1318	29	39	the	the	DET
ajbmeb-1318	29	40	relevant	relevant	ADJ
ajbmeb-1318	29	41	authorities	authority	NOUN
ajbmeb-1318	29	42	in	in	ADP
ajbmeb-1318	29	43	the	the	DET
ajbmeb-1318	29	44	international	international	ADJ
ajbmeb-1318	29	45	community	community	NOUN
ajbmeb-1318	29	46	,	,	PUNCT
ajbmeb-1318	29	47	which	which	PRON
ajbmeb-1318	29	48	encourages	encourage	VERB
ajbmeb-1318	29	49	the	the	DET
ajbmeb-1318	29	50	following	following	NOUN
ajbmeb-1318	29	51	of	of	ADP
ajbmeb-1318	29	52	standards	standard	NOUN
ajbmeb-1318	29	53	according	accord	VERB
ajbmeb-1318	29	54	to	to	ADP
ajbmeb-1318	29	55	the	the	DET
ajbmeb-1318	29	56	accrual	accrual	ADJ
ajbmeb-1318	29	57	basis	basis	NOUN
ajbmeb-1318	29	58	of	of	ADP
ajbmeb-1318	29	59	accounting	accounting	NOUN
ajbmeb-1318	29	60	,	,	PUNCT
ajbmeb-1318	29	61	which	which	PRON
ajbmeb-1318	29	62	has	have	VERB
ajbmeb-1318	29	63	an	an	DET
ajbmeb-1318	29	64	impact	impact	NOUN
ajbmeb-1318	29	65	.	.	PUNCT
ajbmeb-1318	30	1	it	it	PRON
ajbmeb-1318	30	2	is	be	AUX
ajbmeb-1318	30	3	important	important	ADJ
ajbmeb-1318	30	4	and	and	CCONJ
ajbmeb-1318	30	5	important	important	ADJ
ajbmeb-1318	30	6	to	to	PART
ajbmeb-1318	30	7	improve	improve	VERB
ajbmeb-1318	30	8	the	the	DET
ajbmeb-1318	30	9	quality	quality	NOUN
ajbmeb-1318	30	10	of	of	ADP
ajbmeb-1318	30	11	financial	financial	ADJ
ajbmeb-1318	30	12	statements	statement	NOUN
ajbmeb-1318	30	13	and	and	CCONJ
ajbmeb-1318	30	14	reports	report	NOUN
ajbmeb-1318	30	15	provided	provide	VERB
ajbmeb-1318	30	16	by	by	ADP
ajbmeb-1318	30	17	the	the	DET
ajbmeb-1318	30	18	government	government	NOUN
ajbmeb-1318	30	19	accounting	accounting	NOUN
ajbmeb-1318	30	20	system	system	NOUN
ajbmeb-1318	30	21	.	.	PUNCT
ajbmeb-1318	31	1	american	american	PROPN
ajbmeb-1318	31	2	journal	journal	PROPN
ajbmeb-1318	31	3	of	of	ADP
ajbmeb-1318	31	4	business	business	NOUN
ajbmeb-1318	31	5	management	management	NOUN
ajbmeb-1318	31	6	,	,	PUNCT
ajbmeb-1318	31	7	economics	economic	NOUN
ajbmeb-1318	31	8	and	and	CCONJ
ajbmeb-1318	31	9	banking	banking	NOUN
ajbmeb-1318	31	10	volume	volume	NOUN
ajbmeb-1318	31	11	17	17	NUM
ajbmeb-1318	31	12	oct	oct	PROPN
ajbmeb-1318	31	13	.	.	PROPN
ajbmeb-1318	31	14	,	,	PUNCT
ajbmeb-1318	31	15	2023	2023	NUM
ajbmeb-1318	31	16	p	p	NOUN
ajbmeb-1318	31	17	a	a	DET
ajbmeb-1318	31	18	g	g	NOUN
ajbmeb-1318	31	19	e	e	NOUN
ajbmeb-1318	31	20	|	|	NOUN
ajbmeb-1318	31	21	31	31	NUM
ajbmeb-1318	31	22	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1318	31	23	in	in	ADP
ajbmeb-1318	31	24	light	light	NOUN
ajbmeb-1318	31	25	of	of	ADP
ajbmeb-1318	31	26	the	the	DET
ajbmeb-1318	31	27	above	above	ADJ
ajbmeb-1318	31	28	,	,	PUNCT
ajbmeb-1318	31	29	the	the	DET
ajbmeb-1318	31	30	problem	problem	NOUN
ajbmeb-1318	31	31	of	of	ADP
ajbmeb-1318	31	32	the	the	DET
ajbmeb-1318	31	33	study	study	NOUN
ajbmeb-1318	31	34	can	can	AUX
ajbmeb-1318	31	35	be	be	AUX
ajbmeb-1318	31	36	reflected	reflect	VERB
ajbmeb-1318	31	37	in	in	ADP
ajbmeb-1318	31	38	the	the	DET
ajbmeb-1318	31	39	following	follow	VERB
ajbmeb-1318	31	40	question	question	NOUN
ajbmeb-1318	31	41	:	:	PUNCT
ajbmeb-1318	31	42	(	(	PUNCT
ajbmeb-1318	31	43	(	(	PUNCT
ajbmeb-1318	31	44	what	what	PRON
ajbmeb-1318	31	45	is	be	AUX
ajbmeb-1318	31	46	the	the	DET
ajbmeb-1318	31	47	impact	impact	NOUN
ajbmeb-1318	31	48	of	of	ADP
ajbmeb-1318	31	49	applying	apply	VERB
ajbmeb-1318	31	50	international	international	ADJ
ajbmeb-1318	31	51	accounting	accounting	NOUN
ajbmeb-1318	31	52	standards	standard	NOUN
ajbmeb-1318	31	53	in	in	ADP
ajbmeb-1318	31	54	the	the	DET
ajbmeb-1318	31	55	public	public	ADJ
ajbmeb-1318	31	56	sector	sector	NOUN
ajbmeb-1318	31	57	(	(	PUNCT
ajbmeb-1318	31	58	government	government	NOUN
ajbmeb-1318	31	59	units	unit	NOUN
ajbmeb-1318	31	60	and	and	CCONJ
ajbmeb-1318	31	61	institutions	institution	NOUN
ajbmeb-1318	31	62	)	)	PUNCT
ajbmeb-1318	31	63	,	,	PUNCT
ajbmeb-1318	31	64	which	which	PRON
ajbmeb-1318	31	65	encourage	encourage	VERB
ajbmeb-1318	31	66	the	the	DET
ajbmeb-1318	31	67	following	following	NOUN
ajbmeb-1318	31	68	of	of	ADP
ajbmeb-1318	31	69	standards	standard	NOUN
ajbmeb-1318	31	70	according	accord	VERB
ajbmeb-1318	31	71	to	to	ADP
ajbmeb-1318	31	72	the	the	DET
ajbmeb-1318	31	73	accrual	accrual	ADJ
ajbmeb-1318	31	74	basis	basis	NOUN
ajbmeb-1318	31	75	of	of	ADP
ajbmeb-1318	31	76	accounting	accounting	NOUN
ajbmeb-1318	31	77	,	,	PUNCT
ajbmeb-1318	31	78	which	which	PRON
ajbmeb-1318	31	79	would	would	AUX
ajbmeb-1318	31	80	affect	affect	VERB
ajbmeb-1318	31	81	the	the	DET
ajbmeb-1318	31	82	presentation	presentation	NOUN
ajbmeb-1318	31	83	of	of	ADP
ajbmeb-1318	31	84	financial	financial	ADJ
ajbmeb-1318	31	85	statements	statement	NOUN
ajbmeb-1318	31	86	in	in	ADP
ajbmeb-1318	31	87	a	a	DET
ajbmeb-1318	31	88	clear	clear	ADJ
ajbmeb-1318	31	89	and	and	CCONJ
ajbmeb-1318	31	90	accurate	accurate	ADJ
ajbmeb-1318	31	91	manner	manner	NOUN
ajbmeb-1318	31	92	,	,	PUNCT
ajbmeb-1318	31	93	which	which	PRON
ajbmeb-1318	31	94	will	will	AUX
ajbmeb-1318	31	95	be	be	AUX
ajbmeb-1318	31	96	reflected	reflect	VERB
ajbmeb-1318	31	97	in	in	ADP
ajbmeb-1318	31	98	the	the	DET
ajbmeb-1318	31	99	contents	content	NOUN
ajbmeb-1318	31	100	and	and	CCONJ
ajbmeb-1318	31	101	details	detail	NOUN
ajbmeb-1318	31	102	and	and	CCONJ
ajbmeb-1318	31	103	improve	improve	VERB
ajbmeb-1318	31	104	the	the	DET
ajbmeb-1318	31	105	quality	quality	NOUN
ajbmeb-1318	31	106	of	of	ADP
ajbmeb-1318	31	107	the	the	DET
ajbmeb-1318	31	108	financial	financial	ADJ
ajbmeb-1318	31	109	lists	list	NOUN
ajbmeb-1318	31	110	and	and	CCONJ
ajbmeb-1318	31	111	statements	statement	NOUN
ajbmeb-1318	31	112	issued	issue	VERB
ajbmeb-1318	31	113	?	?	PUNCT
ajbmeb-1318	32	1	of	of	ADP
ajbmeb-1318	32	2	the	the	DET
ajbmeb-1318	32	3	government	government	NOUN
ajbmeb-1318	32	4	units	unit	NOUN
ajbmeb-1318	32	5	and	and	CCONJ
ajbmeb-1318	32	6	their	their	PRON
ajbmeb-1318	32	7	impact	impact	NOUN
ajbmeb-1318	32	8	on	on	ADP
ajbmeb-1318	32	9	the	the	DET
ajbmeb-1318	32	10	activity	activity	NOUN
ajbmeb-1318	32	11	of	of	ADP
ajbmeb-1318	32	12	regulatory	regulatory	ADJ
ajbmeb-1318	32	13	bodies	body	NOUN
ajbmeb-1318	32	14	,	,	PUNCT
ajbmeb-1318	32	15	their	their	PRON
ajbmeb-1318	32	16	contribution	contribution	NOUN
ajbmeb-1318	32	17	,	,	PUNCT
ajbmeb-1318	32	18	and	and	CCONJ
ajbmeb-1318	32	19	activating	activate	VERB
ajbmeb-1318	32	20	their	their	PRON
ajbmeb-1318	32	21	role	role	NOUN
ajbmeb-1318	32	22	in	in	ADP
ajbmeb-1318	32	23	those	those	DET
ajbmeb-1318	32	24	units	unit	NOUN
ajbmeb-1318	32	25	)	)	PUNCT
ajbmeb-1318	32	26	)	)	PUNCT
ajbmeb-1318	32	27	?	?	PUNCT
ajbmeb-1318	32	28	.	.	PUNCT
ajbmeb-1318	33	1	2	2	NUM
ajbmeb-1318	33	2	research	research	NOUN
ajbmeb-1318	33	3	objectives	objective	NOUN
ajbmeb-1318	33	4	:	:	PUNCT
ajbmeb-1318	33	5	a	a	DET
ajbmeb-1318	33	6	set	set	NOUN
ajbmeb-1318	33	7	of	of	ADP
ajbmeb-1318	33	8	objectives	objective	NOUN
ajbmeb-1318	33	9	have	have	AUX
ajbmeb-1318	33	10	been	be	AUX
ajbmeb-1318	33	11	set	set	VERB
ajbmeb-1318	33	12	that	that	SCONJ
ajbmeb-1318	33	13	we	we	PRON
ajbmeb-1318	33	14	seek	seek	VERB
ajbmeb-1318	33	15	to	to	PART
ajbmeb-1318	33	16	achieve	achieve	VERB
ajbmeb-1318	33	17	through	through	ADP
ajbmeb-1318	33	18	this	this	DET
ajbmeb-1318	33	19	study	study	NOUN
ajbmeb-1318	33	20	:	:	PUNCT
ajbmeb-1318	33	21	a	a	X
ajbmeb-1318	33	22	)	)	PUNCT
ajbmeb-1318	33	23	highlighting	highlight	VERB
ajbmeb-1318	33	24	the	the	DET
ajbmeb-1318	33	25	impact	impact	NOUN
ajbmeb-1318	33	26	of	of	ADP
ajbmeb-1318	33	27	international	international	ADJ
ajbmeb-1318	33	28	accounting	accounting	NOUN
ajbmeb-1318	33	29	standards	standard	NOUN
ajbmeb-1318	33	30	in	in	ADP
ajbmeb-1318	33	31	the	the	DET
ajbmeb-1318	33	32	public	public	ADJ
ajbmeb-1318	33	33	sector	sector	NOUN
ajbmeb-1318	33	34	and	and	CCONJ
ajbmeb-1318	33	35	their	their	PRON
ajbmeb-1318	33	36	contribution	contribution	NOUN
ajbmeb-1318	33	37	to	to	ADP
ajbmeb-1318	33	38	developing	develop	VERB
ajbmeb-1318	33	39	the	the	DET
ajbmeb-1318	33	40	work	work	NOUN
ajbmeb-1318	33	41	of	of	ADP
ajbmeb-1318	33	42	the	the	DET
ajbmeb-1318	33	43	supreme	supreme	ADJ
ajbmeb-1318	33	44	audit	audit	NOUN
ajbmeb-1318	33	45	institutions	institution	NOUN
ajbmeb-1318	33	46	in	in	ADP
ajbmeb-1318	33	47	the	the	DET
ajbmeb-1318	33	48	public	public	ADJ
ajbmeb-1318	33	49	sector	sector	NOUN
ajbmeb-1318	33	50	,	,	PUNCT
ajbmeb-1318	33	51	represented	represent	VERB
ajbmeb-1318	33	52	by	by	ADP
ajbmeb-1318	33	53	the	the	DET
ajbmeb-1318	33	54	federal	federal	ADJ
ajbmeb-1318	33	55	audit	audit	NOUN
ajbmeb-1318	33	56	office	office	NOUN
ajbmeb-1318	33	57	in	in	ADP
ajbmeb-1318	33	58	the	the	DET
ajbmeb-1318	33	59	republic	republic	NOUN
ajbmeb-1318	33	60	of	of	ADP
ajbmeb-1318	33	61	iraq	iraq	PROPN
ajbmeb-1318	33	62	.	.	PUNCT
ajbmeb-1318	34	1	b	b	X
ajbmeb-1318	34	2	)	)	PUNCT
ajbmeb-1318	34	3	improving	improve	VERB
ajbmeb-1318	34	4	and	and	CCONJ
ajbmeb-1318	34	5	developing	develop	VERB
ajbmeb-1318	34	6	the	the	DET
ajbmeb-1318	34	7	activities	activity	NOUN
ajbmeb-1318	34	8	of	of	ADP
ajbmeb-1318	34	9	public	public	ADJ
ajbmeb-1318	34	10	sector	sector	NOUN
ajbmeb-1318	34	11	units	unit	NOUN
ajbmeb-1318	34	12	,	,	PUNCT
ajbmeb-1318	34	13	while	while	SCONJ
ajbmeb-1318	34	14	demonstrating	demonstrate	VERB
ajbmeb-1318	34	15	the	the	DET
ajbmeb-1318	34	16	impact	impact	NOUN
ajbmeb-1318	34	17	of	of	ADP
ajbmeb-1318	34	18	applying	apply	VERB
ajbmeb-1318	34	19	international	international	ADJ
ajbmeb-1318	34	20	accounting	accounting	NOUN
ajbmeb-1318	34	21	standards	standard	NOUN
ajbmeb-1318	34	22	for	for	ADP
ajbmeb-1318	34	23	the	the	DET
ajbmeb-1318	34	24	public	public	ADJ
ajbmeb-1318	34	25	sector	sector	NOUN
ajbmeb-1318	34	26	in	in	ADP
ajbmeb-1318	34	27	achieving	achieve	VERB
ajbmeb-1318	34	28	transparency	transparency	NOUN
ajbmeb-1318	34	29	and	and	CCONJ
ajbmeb-1318	34	30	accountability	accountability	NOUN
ajbmeb-1318	34	31	and	and	CCONJ
ajbmeb-1318	34	32	facilitating	facilitate	VERB
ajbmeb-1318	34	33	the	the	DET
ajbmeb-1318	34	34	process	process	NOUN
ajbmeb-1318	34	35	of	of	ADP
ajbmeb-1318	34	36	integration	integration	NOUN
ajbmeb-1318	34	37	with	with	ADP
ajbmeb-1318	34	38	the	the	DET
ajbmeb-1318	34	39	international	international	ADJ
ajbmeb-1318	34	40	community	community	NOUN
ajbmeb-1318	34	41	.	.	PUNCT
ajbmeb-1318	35	1	c	c	X
ajbmeb-1318	35	2	)	)	PUNCT
ajbmeb-1318	35	3	work	work	NOUN
ajbmeb-1318	35	4	to	to	PART
ajbmeb-1318	35	5	explain	explain	VERB
ajbmeb-1318	35	6	the	the	DET
ajbmeb-1318	35	7	impact	impact	NOUN
ajbmeb-1318	35	8	of	of	ADP
ajbmeb-1318	35	9	the	the	DET
ajbmeb-1318	35	10	shift	shift	NOUN
ajbmeb-1318	35	11	from	from	ADP
ajbmeb-1318	35	12	applying	apply	VERB
ajbmeb-1318	35	13	government	government	NOUN
ajbmeb-1318	35	14	accounts	account	NOUN
ajbmeb-1318	35	15	prepared	prepare	VERB
ajbmeb-1318	35	16	on	on	ADP
ajbmeb-1318	35	17	a	a	DET
ajbmeb-1318	35	18	cash	cash	NOUN
ajbmeb-1318	35	19	basis	basis	NOUN
ajbmeb-1318	35	20	to	to	ADP
ajbmeb-1318	35	21	an	an	DET
ajbmeb-1318	35	22	accrual	accrual	ADJ
ajbmeb-1318	35	23	basis	basis	NOUN
ajbmeb-1318	35	24	in	in	ADP
ajbmeb-1318	35	25	accordance	accordance	NOUN
ajbmeb-1318	35	26	with	with	ADP
ajbmeb-1318	35	27	international	international	ADJ
ajbmeb-1318	35	28	standards	standard	NOUN
ajbmeb-1318	35	29	for	for	ADP
ajbmeb-1318	35	30	the	the	DET
ajbmeb-1318	35	31	public	public	ADJ
ajbmeb-1318	35	32	sector	sector	NOUN
ajbmeb-1318	35	33	.	.	PUNCT
ajbmeb-1318	36	1	3	3	NUM
ajbmeb-1318	36	2	the	the	DET
ajbmeb-1318	36	3	importance	importance	NOUN
ajbmeb-1318	36	4	of	of	ADP
ajbmeb-1318	36	5	the	the	DET
ajbmeb-1318	36	6	research	research	NOUN
ajbmeb-1318	36	7	:	:	PUNCT
ajbmeb-1318	36	8	the	the	DET
ajbmeb-1318	36	9	research	research	NOUN
ajbmeb-1318	36	10	derives	derive	VERB
ajbmeb-1318	36	11	its	its	PRON
ajbmeb-1318	36	12	importance	importance	NOUN
ajbmeb-1318	36	13	from	from	ADP
ajbmeb-1318	36	14	the	the	DET
ajbmeb-1318	36	15	important	important	ADJ
ajbmeb-1318	36	16	role	role	NOUN
ajbmeb-1318	36	17	played	play	VERB
ajbmeb-1318	36	18	by	by	ADP
ajbmeb-1318	36	19	international	international	ADJ
ajbmeb-1318	36	20	public	public	ADJ
ajbmeb-1318	36	21	sector	sector	NOUN
ajbmeb-1318	36	22	accounting	accounting	NOUN
ajbmeb-1318	36	23	standards	standard	NOUN
ajbmeb-1318	36	24	,	,	PUNCT
ajbmeb-1318	36	25	which	which	PRON
ajbmeb-1318	36	26	would	would	AUX
ajbmeb-1318	36	27	affect	affect	VERB
ajbmeb-1318	36	28	financial	financial	ADJ
ajbmeb-1318	36	29	reporting	reporting	NOUN
ajbmeb-1318	36	30	in	in	ADP
ajbmeb-1318	36	31	non	non	ADJ
ajbmeb-1318	36	32	-	-	ADJ
ajbmeb-1318	36	33	profit	profit	ADJ
ajbmeb-1318	36	34	government	government	NOUN
ajbmeb-1318	36	35	units	unit	NOUN
ajbmeb-1318	36	36	related	relate	VERB
ajbmeb-1318	36	37	to	to	ADP
ajbmeb-1318	36	38	financial	financial	ADJ
ajbmeb-1318	36	39	lists	list	NOUN
ajbmeb-1318	36	40	and	and	CCONJ
ajbmeb-1318	36	41	statements	statement	NOUN
ajbmeb-1318	36	42	,	,	PUNCT
ajbmeb-1318	36	43	which	which	PRON
ajbmeb-1318	36	44	require	require	VERB
ajbmeb-1318	36	45	their	their	PRON
ajbmeb-1318	36	46	issuance	issuance	NOUN
ajbmeb-1318	36	47	by	by	ADP
ajbmeb-1318	36	48	government	government	NOUN
ajbmeb-1318	36	49	units	unit	NOUN
ajbmeb-1318	36	50	in	in	ADP
ajbmeb-1318	36	51	a	a	DET
ajbmeb-1318	36	52	way	way	NOUN
ajbmeb-1318	36	53	that	that	PRON
ajbmeb-1318	36	54	meets	meet	VERB
ajbmeb-1318	36	55	the	the	DET
ajbmeb-1318	36	56	data	data	NOUN
ajbmeb-1318	36	57	presentation	presentation	NOUN
ajbmeb-1318	36	58	requirements	requirement	NOUN
ajbmeb-1318	36	59	.	.	PUNCT
ajbmeb-1318	37	1	financial	financial	ADJ
ajbmeb-1318	37	2	statements	statement	NOUN
ajbmeb-1318	37	3	in	in	ADP
ajbmeb-1318	37	4	a	a	DET
ajbmeb-1318	37	5	clear	clear	ADJ
ajbmeb-1318	37	6	and	and	CCONJ
ajbmeb-1318	37	7	accurate	accurate	ADJ
ajbmeb-1318	37	8	manner	manner	NOUN
ajbmeb-1318	37	9	,	,	PUNCT
ajbmeb-1318	37	10	and	and	CCONJ
ajbmeb-1318	37	11	when	when	SCONJ
ajbmeb-1318	37	12	these	these	DET
ajbmeb-1318	37	13	standards	standard	NOUN
ajbmeb-1318	37	14	are	be	AUX
ajbmeb-1318	37	15	applied	apply	VERB
ajbmeb-1318	37	16	,	,	PUNCT
ajbmeb-1318	37	17	it	it	PRON
ajbmeb-1318	37	18	will	will	AUX
ajbmeb-1318	37	19	be	be	AUX
ajbmeb-1318	37	20	reflected	reflect	VERB
ajbmeb-1318	37	21	in	in	ADP
ajbmeb-1318	37	22	the	the	DET
ajbmeb-1318	37	23	contents	content	NOUN
ajbmeb-1318	37	24	and	and	CCONJ
ajbmeb-1318	37	25	details	detail	NOUN
ajbmeb-1318	37	26	of	of	ADP
ajbmeb-1318	37	27	the	the	DET
ajbmeb-1318	37	28	financial	financial	ADJ
ajbmeb-1318	37	29	lists	list	NOUN
ajbmeb-1318	37	30	and	and	CCONJ
ajbmeb-1318	37	31	statements	statement	NOUN
ajbmeb-1318	37	32	issued	issue	VERB
ajbmeb-1318	37	33	by	by	ADP
ajbmeb-1318	37	34	government	government	NOUN
ajbmeb-1318	37	35	units	unit	NOUN
ajbmeb-1318	37	36	,	,	PUNCT
ajbmeb-1318	37	37	which	which	PRON
ajbmeb-1318	37	38	encourages	encourage	VERB
ajbmeb-1318	37	39	following	follow	VERB
ajbmeb-1318	37	40	the	the	DET
ajbmeb-1318	37	41	standards	standard	NOUN
ajbmeb-1318	37	42	according	accord	VERB
ajbmeb-1318	37	43	to	to	ADP
ajbmeb-1318	37	44	the	the	DET
ajbmeb-1318	37	45	accrual	accrual	ADJ
ajbmeb-1318	37	46	basis	basis	NOUN
ajbmeb-1318	37	47	of	of	ADP
ajbmeb-1318	37	48	accounting	accounting	NOUN
ajbmeb-1318	37	49	,	,	PUNCT
ajbmeb-1318	37	50	which	which	PRON
ajbmeb-1318	37	51	has	have	VERB
ajbmeb-1318	37	52	an	an	DET
ajbmeb-1318	37	53	important	important	ADJ
ajbmeb-1318	37	54	and	and	CCONJ
ajbmeb-1318	37	55	significant	significant	ADJ
ajbmeb-1318	37	56	impact	impact	NOUN
ajbmeb-1318	37	57	on	on	ADP
ajbmeb-1318	37	58	improving	improve	VERB
ajbmeb-1318	37	59	the	the	DET
ajbmeb-1318	37	60	quality	quality	NOUN
ajbmeb-1318	37	61	of	of	ADP
ajbmeb-1318	37	62	the	the	DET
ajbmeb-1318	37	63	financial	financial	ADJ
ajbmeb-1318	37	64	statements	statement	NOUN
ajbmeb-1318	37	65	and	and	CCONJ
ajbmeb-1318	37	66	reports	report	NOUN
ajbmeb-1318	37	67	provided	provide	VERB
ajbmeb-1318	37	68	by	by	ADP
ajbmeb-1318	37	69	the	the	DET
ajbmeb-1318	37	70	government	government	NOUN
ajbmeb-1318	37	71	accounting	accounting	NOUN
ajbmeb-1318	37	72	system	system	NOUN
ajbmeb-1318	37	73	.	.	PUNCT
ajbmeb-1318	38	1	in	in	ADP
ajbmeb-1318	38	2	addition	addition	NOUN
ajbmeb-1318	38	3	,	,	PUNCT
ajbmeb-1318	38	4	it	it	PRON
ajbmeb-1318	38	5	also	also	ADV
ajbmeb-1318	38	6	affects	affect	VERB
ajbmeb-1318	38	7	the	the	DET
ajbmeb-1318	38	8	activity	activity	NOUN
ajbmeb-1318	38	9	of	of	ADP
ajbmeb-1318	38	10	the	the	DET
ajbmeb-1318	38	11	regulatory	regulatory	ADJ
ajbmeb-1318	38	12	bodies	body	NOUN
ajbmeb-1318	38	13	,	,	PUNCT
ajbmeb-1318	38	14	their	their	PRON
ajbmeb-1318	38	15	contribution	contribution	NOUN
ajbmeb-1318	38	16	,	,	PUNCT
ajbmeb-1318	38	17	and	and	CCONJ
ajbmeb-1318	38	18	the	the	DET
ajbmeb-1318	38	19	activation	activation	NOUN
ajbmeb-1318	38	20	of	of	ADP
ajbmeb-1318	38	21	their	their	PRON
ajbmeb-1318	38	22	role	role	NOUN
ajbmeb-1318	38	23	in	in	ADP
ajbmeb-1318	38	24	those	those	DET
ajbmeb-1318	38	25	units	unit	NOUN
ajbmeb-1318	38	26	.	.	PUNCT
ajbmeb-1318	39	1	4	4	NUM
ajbmeb-1318	39	2	-research	-research	NOUN
ajbmeb-1318	39	3	methodology	methodology	NOUN
ajbmeb-1318	39	4	:	:	PUNCT
ajbmeb-1318	39	5	the	the	DET
ajbmeb-1318	39	6	inductive	inductive	ADJ
ajbmeb-1318	39	7	and	and	CCONJ
ajbmeb-1318	39	8	deductive	deductive	ADJ
ajbmeb-1318	39	9	approaches	approach	NOUN
ajbmeb-1318	39	10	were	be	AUX
ajbmeb-1318	39	11	relied	rely	VERB
ajbmeb-1318	39	12	upon	upon	SCONJ
ajbmeb-1318	39	13	to	to	PART
ajbmeb-1318	39	14	prove	prove	VERB
ajbmeb-1318	39	15	the	the	DET
ajbmeb-1318	39	16	hypotheses	hypothesis	NOUN
ajbmeb-1318	39	17	by	by	ADP
ajbmeb-1318	39	18	studying	study	VERB
ajbmeb-1318	39	19	and	and	CCONJ
ajbmeb-1318	39	20	extrapolating	extrapolate	VERB
ajbmeb-1318	39	21	some	some	DET
ajbmeb-1318	39	22	previous	previous	ADJ
ajbmeb-1318	39	23	writings	writing	NOUN
ajbmeb-1318	39	24	and	and	CCONJ
ajbmeb-1318	39	25	studies	study	NOUN
ajbmeb-1318	39	26	related	relate	VERB
ajbmeb-1318	39	27	to	to	ADP
ajbmeb-1318	39	28	the	the	DET
ajbmeb-1318	39	29	subject	subject	NOUN
ajbmeb-1318	39	30	of	of	ADP
ajbmeb-1318	39	31	the	the	DET
ajbmeb-1318	39	32	study	study	NOUN
ajbmeb-1318	39	33	,	,	PUNCT
ajbmeb-1318	39	34	and	and	CCONJ
ajbmeb-1318	39	35	also	also	ADV
ajbmeb-1318	39	36	by	by	ADP
ajbmeb-1318	39	37	examining	examine	VERB
ajbmeb-1318	39	38	the	the	DET
ajbmeb-1318	39	39	conceptual	conceptual	ADJ
ajbmeb-1318	39	40	aspect	aspect	NOUN
ajbmeb-1318	39	41	of	of	ADP
ajbmeb-1318	39	42	those	those	DET
ajbmeb-1318	39	43	standards	standard	NOUN
ajbmeb-1318	39	44	and	and	CCONJ
ajbmeb-1318	39	45	the	the	DET
ajbmeb-1318	39	46	extent	extent	NOUN
ajbmeb-1318	39	47	of	of	ADP
ajbmeb-1318	39	48	their	their	PRON
ajbmeb-1318	39	49	conformity	conformity	NOUN
ajbmeb-1318	39	50	with	with	ADP
ajbmeb-1318	39	51	the	the	DET
ajbmeb-1318	39	52	reality	reality	NOUN
ajbmeb-1318	39	53	of	of	ADP
ajbmeb-1318	39	54	government	government	NOUN
ajbmeb-1318	39	55	accounting	accounting	NOUN
ajbmeb-1318	39	56	disclosure	disclosure	NOUN
ajbmeb-1318	39	57	by	by	ADP
ajbmeb-1318	39	58	providing	provide	VERB
ajbmeb-1318	39	59	better	well	ADJ
ajbmeb-1318	39	60	information	information	NOUN
ajbmeb-1318	39	61	to	to	ADP
ajbmeb-1318	39	62	the	the	DET
ajbmeb-1318	39	63	financial	financial	ADJ
ajbmeb-1318	39	64	management	management	NOUN
ajbmeb-1318	39	65	in	in	ADP
ajbmeb-1318	39	66	the	the	DET
ajbmeb-1318	39	67	process	process	NOUN
ajbmeb-1318	39	68	.	.	PUNCT
ajbmeb-1318	40	1	decision	decision	NOUN
ajbmeb-1318	40	2	-	-	PUNCT
ajbmeb-1318	40	3	making	making	NOUN
ajbmeb-1318	40	4	in	in	ADP
ajbmeb-1318	40	5	that	that	DET
ajbmeb-1318	40	6	sector	sector	NOUN
ajbmeb-1318	40	7	and	and	CCONJ
ajbmeb-1318	40	8	its	its	PRON
ajbmeb-1318	40	9	contribution	contribution	NOUN
ajbmeb-1318	40	10	to	to	ADP
ajbmeb-1318	40	11	developing	develop	VERB
ajbmeb-1318	40	12	the	the	DET
ajbmeb-1318	40	13	work	work	NOUN
ajbmeb-1318	40	14	and	and	CCONJ
ajbmeb-1318	40	15	responsibility	responsibility	NOUN
ajbmeb-1318	40	16	of	of	ADP
ajbmeb-1318	40	17	the	the	DET
ajbmeb-1318	40	18	federal	federal	ADJ
ajbmeb-1318	40	19	financial	financial	PROPN
ajbmeb-1318	40	20	supervision	supervision	PROPN
ajbmeb-1318	40	21	bureau	bureau	PROPN
ajbmeb-1318	40	22	in	in	ADP
ajbmeb-1318	40	23	the	the	DET
ajbmeb-1318	40	24	republic	republic	NOUN
ajbmeb-1318	40	25	of	of	ADP
ajbmeb-1318	40	26	iraq	iraq	PROPN
ajbmeb-1318	40	27	on	on	ADP
ajbmeb-1318	40	28	the	the	DET
ajbmeb-1318	40	29	performance	performance	NOUN
ajbmeb-1318	40	30	of	of	ADP
ajbmeb-1318	40	31	government	government	NOUN
ajbmeb-1318	40	32	institutions	institution	NOUN
ajbmeb-1318	40	33	applying	apply	VERB
ajbmeb-1318	40	34	the	the	DET
ajbmeb-1318	40	35	government	government	NOUN
ajbmeb-1318	40	36	accounting	accounting	NOUN
ajbmeb-1318	40	37	system	system	NOUN
ajbmeb-1318	40	38	in	in	ADP
ajbmeb-1318	40	39	the	the	DET
ajbmeb-1318	40	40	public	public	ADJ
ajbmeb-1318	40	41	sector	sector	NOUN
ajbmeb-1318	40	42	.	.	PUNCT
ajbmeb-1318	41	1	5	5	NUM
ajbmeb-1318	41	2	methods	method	NOUN
ajbmeb-1318	41	3	of	of	ADP
ajbmeb-1318	41	4	collecting	collect	VERB
ajbmeb-1318	41	5	data	datum	NOUN
ajbmeb-1318	41	6	and	and	CCONJ
ajbmeb-1318	41	7	information	information	NOUN
ajbmeb-1318	41	8	/	/	SYM
ajbmeb-1318	41	9	the	the	DET
ajbmeb-1318	41	10	process	process	NOUN
ajbmeb-1318	41	11	of	of	ADP
ajbmeb-1318	41	12	collecting	collect	VERB
ajbmeb-1318	41	13	data	datum	NOUN
ajbmeb-1318	41	14	and	and	CCONJ
ajbmeb-1318	41	15	information	information	NOUN
ajbmeb-1318	41	16	necessary	necessary	ADJ
ajbmeb-1318	41	17	to	to	PART
ajbmeb-1318	41	18	complete	complete	VERB
ajbmeb-1318	41	19	the	the	DET
ajbmeb-1318	41	20	research	research	NOUN
ajbmeb-1318	41	21	consisted	consist	VERB
ajbmeb-1318	41	22	of	of	ADP
ajbmeb-1318	41	23	two	two	NUM
ajbmeb-1318	41	24	main	main	ADJ
ajbmeb-1318	41	25	aspects	aspect	NOUN
ajbmeb-1318	41	26	:	:	PUNCT
ajbmeb-1318	41	27	first	first	ADV
ajbmeb-1318	41	28	:	:	PUNCT
ajbmeb-1318	41	29	the	the	DET
ajbmeb-1318	41	30	theoretical	theoretical	ADJ
ajbmeb-1318	41	31	aspect	aspect	NOUN
ajbmeb-1318	41	32	:	:	PUNCT
ajbmeb-1318	41	33	the	the	DET
ajbmeb-1318	41	34	researcher	researcher	NOUN
ajbmeb-1318	41	35	relied	rely	VERB
ajbmeb-1318	41	36	on	on	ADP
ajbmeb-1318	41	37	sources	source	NOUN
ajbmeb-1318	41	38	,	,	PUNCT
ajbmeb-1318	41	39	books	book	NOUN
ajbmeb-1318	41	40	,	,	PUNCT
ajbmeb-1318	41	41	and	and	CCONJ
ajbmeb-1318	41	42	publications	publication	NOUN
ajbmeb-1318	41	43	issued	issue	VERB
ajbmeb-1318	41	44	by	by	ADP
ajbmeb-1318	41	45	research	research	NOUN
ajbmeb-1318	41	46	papers	paper	NOUN
ajbmeb-1318	41	47	,	,	PUNCT
ajbmeb-1318	41	48	periodicals	periodical	NOUN
ajbmeb-1318	41	49	(	(	PUNCT
ajbmeb-1318	41	50	arab	arab	ADJ
ajbmeb-1318	41	51	and	and	CCONJ
ajbmeb-1318	41	52	foreign	foreign	ADJ
ajbmeb-1318	41	53	)	)	PUNCT
ajbmeb-1318	41	54	,	,	PUNCT
ajbmeb-1318	41	55	and	and	CCONJ
ajbmeb-1318	41	56	official	official	ADJ
ajbmeb-1318	41	57	internet	internet	NOUN
ajbmeb-1318	41	58	sites	site	NOUN
ajbmeb-1318	41	59	,	,	PUNCT
ajbmeb-1318	41	60	as	as	ADV
ajbmeb-1318	41	61	well	well	ADV
ajbmeb-1318	41	62	as	as	ADP
ajbmeb-1318	41	63	relevant	relevant	ADJ
ajbmeb-1318	41	64	international	international	ADJ
ajbmeb-1318	41	65	standards	standard	NOUN
ajbmeb-1318	41	66	,	,	PUNCT
ajbmeb-1318	41	67	laws	law	NOUN
ajbmeb-1318	41	68	,	,	PUNCT
ajbmeb-1318	41	69	and	and	CCONJ
ajbmeb-1318	41	70	legislation	legislation	NOUN
ajbmeb-1318	41	71	related	relate	VERB
ajbmeb-1318	41	72	to	to	ADP
ajbmeb-1318	41	73	the	the	DET
ajbmeb-1318	41	74	subject	subject	NOUN
ajbmeb-1318	41	75	of	of	ADP
ajbmeb-1318	41	76	the	the	DET
ajbmeb-1318	41	77	research	research	NOUN
ajbmeb-1318	41	78	.	.	PUNCT
ajbmeb-1318	42	1	second	second	ADV
ajbmeb-1318	42	2	:	:	PUNCT
ajbmeb-1318	42	3	the	the	DET
ajbmeb-1318	42	4	applied	apply	VERB
ajbmeb-1318	42	5	(	(	PUNCT
ajbmeb-1318	42	6	practical	practical	ADJ
ajbmeb-1318	42	7	)	)	PUNCT
ajbmeb-1318	42	8	aspect	aspect	NOUN
ajbmeb-1318	42	9	:	:	PUNCT
ajbmeb-1318	42	10	the	the	DET
ajbmeb-1318	42	11	analysis	analysis	NOUN
ajbmeb-1318	42	12	and	and	CCONJ
ajbmeb-1318	42	13	study	study	NOUN
ajbmeb-1318	42	14	of	of	ADP
ajbmeb-1318	42	15	the	the	DET
ajbmeb-1318	42	16	annual	annual	ADJ
ajbmeb-1318	42	17	financial	financial	ADJ
ajbmeb-1318	42	18	reports	report	NOUN
ajbmeb-1318	42	19	of	of	ADP
ajbmeb-1318	42	20	the	the	DET
ajbmeb-1318	42	21	activity	activity	NOUN
ajbmeb-1318	42	22	of	of	ADP
ajbmeb-1318	42	23	the	the	DET
ajbmeb-1318	42	24	research	research	NOUN
ajbmeb-1318	42	25	sample	sample	NOUN
ajbmeb-1318	42	26	unit	unit	NOUN
ajbmeb-1318	42	27	and	and	CCONJ
ajbmeb-1318	42	28	the	the	DET
ajbmeb-1318	42	29	extent	extent	NOUN
ajbmeb-1318	42	30	to	to	PART
ajbmeb-1318	42	31	which	which	PRON
ajbmeb-1318	42	32	they	they	PRON
ajbmeb-1318	42	33	meet	meet	VERB
ajbmeb-1318	42	34	the	the	DET
ajbmeb-1318	42	35	requirements	requirement	NOUN
ajbmeb-1318	42	36	of	of	ADP
ajbmeb-1318	42	37	the	the	DET
ajbmeb-1318	42	38	international	international	ADJ
ajbmeb-1318	42	39	public	public	ADJ
ajbmeb-1318	42	40	sector	sector	NOUN
ajbmeb-1318	42	41	accounting	accounting	NOUN
ajbmeb-1318	42	42	standards	standard	NOUN
ajbmeb-1318	42	43	(	(	PUNCT
ajbmeb-1318	42	44	ipsas	ipsa	NOUN
ajbmeb-1318	42	45	)	)	PUNCT
ajbmeb-1318	42	46	were	be	AUX
ajbmeb-1318	42	47	relied	rely	VERB
ajbmeb-1318	42	48	upon	upon	SCONJ
ajbmeb-1318	42	49	,	,	PUNCT
ajbmeb-1318	42	50	in	in	ADP
ajbmeb-1318	42	51	addition	addition	NOUN
ajbmeb-1318	42	52	to	to	ADP
ajbmeb-1318	42	53	personal	personal	ADJ
ajbmeb-1318	42	54	interviews	interview	NOUN
ajbmeb-1318	42	55	with	with	ADP
ajbmeb-1318	42	56	the	the	DET
ajbmeb-1318	42	57	officials	official	NOUN
ajbmeb-1318	42	58	in	in	ADP
ajbmeb-1318	42	59	the	the	DET
ajbmeb-1318	42	60	wasit	wasit	PROPN
ajbmeb-1318	42	61	health	health	PROPN
ajbmeb-1318	42	62	department	department	PROPN
ajbmeb-1318	42	63	,	,	PUNCT
ajbmeb-1318	42	64	including	include	VERB
ajbmeb-1318	42	65	accountants	accountant	NOUN
ajbmeb-1318	42	66	,	,	PUNCT
ajbmeb-1318	42	67	auditors	auditor	NOUN
ajbmeb-1318	42	68	,	,	PUNCT
ajbmeb-1318	42	69	and	and	CCONJ
ajbmeb-1318	42	70	american	american	ADJ
ajbmeb-1318	42	71	journal	journal	PROPN
ajbmeb-1318	42	72	of	of	ADP
ajbmeb-1318	42	73	business	business	NOUN
ajbmeb-1318	42	74	management	management	NOUN
ajbmeb-1318	42	75	,	,	PUNCT
ajbmeb-1318	42	76	economics	economic	NOUN
ajbmeb-1318	42	77	and	and	CCONJ
ajbmeb-1318	42	78	banking	banking	NOUN
ajbmeb-1318	42	79	volume	volume	NOUN
ajbmeb-1318	42	80	17	17	NUM
ajbmeb-1318	42	81	oct	oct	PROPN
ajbmeb-1318	42	82	.	.	PROPN
ajbmeb-1318	42	83	,	,	PUNCT
ajbmeb-1318	42	84	2023	2023	NUM
ajbmeb-1318	42	85	p	p	NOUN
ajbmeb-1318	42	86	a	a	DET
ajbmeb-1318	42	87	g	g	NOUN
ajbmeb-1318	42	88	e	e	NOUN
ajbmeb-1318	42	89	|	|	ADV
ajbmeb-1318	42	90	32	32	NUM
ajbmeb-1318	42	91	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-1318	42	92	directors	director	NOUN
ajbmeb-1318	42	93	of	of	ADP
ajbmeb-1318	42	94	health	health	NOUN
ajbmeb-1318	42	95	institutions	institution	NOUN
ajbmeb-1318	42	96	.	.	PUNCT
ajbmeb-1318	43	1	in	in	ADP
ajbmeb-1318	43	2	addition	addition	NOUN
ajbmeb-1318	43	3	to	to	ADP
ajbmeb-1318	43	4	the	the	DET
ajbmeb-1318	43	5	statements	statement	NOUN
ajbmeb-1318	43	6	,	,	PUNCT
ajbmeb-1318	43	7	records	record	NOUN
ajbmeb-1318	43	8	and	and	CCONJ
ajbmeb-1318	43	9	accounting	accounting	NOUN
ajbmeb-1318	43	10	documents	document	NOUN
ajbmeb-1318	43	11	for	for	ADP
ajbmeb-1318	43	12	the	the	DET
ajbmeb-1318	43	13	research	research	NOUN
ajbmeb-1318	43	14	sample	sample	NOUN
ajbmeb-1318	43	15	unit	unit	NOUN
ajbmeb-1318	43	16	,	,	PUNCT
ajbmeb-1318	43	17	a	a	DET
ajbmeb-1318	43	18	model	model	NOUN
ajbmeb-1318	43	19	for	for	ADP
ajbmeb-1318	43	20	the	the	DET
ajbmeb-1318	43	21	financial	financial	ADJ
ajbmeb-1318	43	22	statements	statement	NOUN
ajbmeb-1318	43	23	was	be	AUX
ajbmeb-1318	43	24	prepared	prepare	VERB
ajbmeb-1318	43	25	and	and	CCONJ
ajbmeb-1318	43	26	designed	design	VERB
ajbmeb-1318	43	27	in	in	ADP
ajbmeb-1318	43	28	accordance	accordance	NOUN
ajbmeb-1318	43	29	with	with	ADP
ajbmeb-1318	43	30	the	the	DET
ajbmeb-1318	43	31	requirements	requirement	NOUN
ajbmeb-1318	43	32	of	of	ADP
ajbmeb-1318	43	33	the	the	DET
ajbmeb-1318	43	34	aforementioned	aforementioned	ADJ
ajbmeb-1318	43	35	standards	standard	NOUN
ajbmeb-1318	43	36	,	,	PUNCT
ajbmeb-1318	43	37	along	along	ADP
ajbmeb-1318	43	38	with	with	ADP
ajbmeb-1318	43	39	the	the	DET
ajbmeb-1318	43	40	preparation	preparation	NOUN
ajbmeb-1318	43	41	of	of	ADP
ajbmeb-1318	43	42	a	a	DET
ajbmeb-1318	43	43	questionnaire	questionnaire	NOUN
ajbmeb-1318	43	44	model	model	NOUN
ajbmeb-1318	43	45	that	that	PRON
ajbmeb-1318	43	46	includes	include	VERB
ajbmeb-1318	43	47	five	five	NUM
ajbmeb-1318	43	48	axes	axis	NOUN
ajbmeb-1318	43	49	with	with	ADP
ajbmeb-1318	43	50	thirty	thirty	NUM
ajbmeb-1318	43	51	indicators	indicator	NOUN
ajbmeb-1318	43	52	or	or	CCONJ
ajbmeb-1318	43	53	questions	question	NOUN
ajbmeb-1318	43	54	in	in	ADP
ajbmeb-1318	43	55	order	order	NOUN
ajbmeb-1318	43	56	to	to	PART
ajbmeb-1318	43	57	prove	prove	VERB
ajbmeb-1318	43	58	the	the	DET
ajbmeb-1318	43	59	research	research	NOUN
ajbmeb-1318	43	60	hypotheses	hypothesis	NOUN
ajbmeb-1318	43	61	using	use	VERB
ajbmeb-1318	43	62	the	the	DET
ajbmeb-1318	43	63	method	method	NOUN
ajbmeb-1318	43	64	of	of	ADP
ajbmeb-1318	43	65	statistical	statistical	ADJ
ajbmeb-1318	43	66	analysis	analysis	NOUN
ajbmeb-1318	43	67	.	.	PUNCT
ajbmeb-1318	44	1	6	6	NUM
ajbmeb-1318	44	2	limitations	limitation	NOUN
ajbmeb-1318	44	3	of	of	ADP
ajbmeb-1318	44	4	the	the	DET
ajbmeb-1318	44	5	study	study	NOUN
ajbmeb-1318	44	6	:	:	PUNCT
ajbmeb-1318	44	7	the	the	DET
ajbmeb-1318	44	8	limitations	limitation	NOUN
ajbmeb-1318	44	9	of	of	ADP
ajbmeb-1318	44	10	the	the	DET
ajbmeb-1318	44	11	study	study	NOUN
ajbmeb-1318	44	12	were	be	AUX
ajbmeb-1318	44	13	as	as	SCONJ
ajbmeb-1318	44	14	follows	follow	VERB
ajbmeb-1318	44	15	:	:	PUNCT
ajbmeb-1318	44	16	a	a	X
ajbmeb-1318	44	17	)	)	PUNCT
ajbmeb-1318	44	18	spatial	spatial	ADJ
ajbmeb-1318	44	19	boundaries	boundary	NOUN
ajbmeb-1318	44	20	:	:	PUNCT
ajbmeb-1318	44	21	the	the	DET
ajbmeb-1318	44	22	study	study	NOUN
ajbmeb-1318	44	23	was	be	AUX
ajbmeb-1318	44	24	limited	limit	VERB
ajbmeb-1318	44	25	in	in	ADP
ajbmeb-1318	44	26	its	its	PRON
ajbmeb-1318	44	27	applied	apply	VERB
ajbmeb-1318	44	28	aspect	aspect	NOUN
ajbmeb-1318	44	29	to	to	ADP
ajbmeb-1318	44	30	the	the	DET
ajbmeb-1318	44	31	iraqi	iraqi	ADJ
ajbmeb-1318	44	32	environment	environment	NOUN
ajbmeb-1318	44	33	of	of	ADP
ajbmeb-1318	44	34	the	the	DET
ajbmeb-1318	44	35	public	public	ADJ
ajbmeb-1318	44	36	sector	sector	NOUN
ajbmeb-1318	44	37	in	in	ADP
ajbmeb-1318	44	38	the	the	DET
ajbmeb-1318	44	39	government	government	NOUN
ajbmeb-1318	44	40	units	unit	NOUN
ajbmeb-1318	44	41	that	that	PRON
ajbmeb-1318	44	42	apply	apply	VERB
ajbmeb-1318	44	43	the	the	DET
ajbmeb-1318	44	44	decentralized	decentralized	ADJ
ajbmeb-1318	44	45	government	government	NOUN
ajbmeb-1318	44	46	accounting	accounting	NOUN
ajbmeb-1318	44	47	system	system	NOUN
ajbmeb-1318	44	48	for	for	ADP
ajbmeb-1318	44	49	the	the	DET
ajbmeb-1318	44	50	health	health	NOUN
ajbmeb-1318	44	51	sector	sector	NOUN
ajbmeb-1318	44	52	represented	represent	VERB
ajbmeb-1318	44	53	by	by	ADP
ajbmeb-1318	44	54	the	the	DET
ajbmeb-1318	44	55	wasit	wasit	PROPN
ajbmeb-1318	44	56	governorate	governorate	PROPN
ajbmeb-1318	44	57	health	health	PROPN
ajbmeb-1318	44	58	department	department	PROPN
ajbmeb-1318	44	59	and	and	CCONJ
ajbmeb-1318	44	60	all	all	DET
ajbmeb-1318	44	61	its	its	PRON
ajbmeb-1318	44	62	health	health	NOUN
ajbmeb-1318	44	63	institutions	institution	NOUN
ajbmeb-1318	44	64	and	and	CCONJ
ajbmeb-1318	44	65	through	through	ADP
ajbmeb-1318	44	66	the	the	DET
ajbmeb-1318	44	67	annual	annual	ADJ
ajbmeb-1318	44	68	data	datum	NOUN
ajbmeb-1318	44	69	and	and	CCONJ
ajbmeb-1318	44	70	reports	report	NOUN
ajbmeb-1318	44	71	prepared	prepare	VERB
ajbmeb-1318	44	72	by	by	ADP
ajbmeb-1318	44	73	that	that	DET
ajbmeb-1318	44	74	department	department	NOUN
ajbmeb-1318	44	75	that	that	PRON
ajbmeb-1318	44	76	are	be	AUX
ajbmeb-1318	44	77	subject	subject	ADJ
ajbmeb-1318	44	78	to	to	ADP
ajbmeb-1318	44	79	the	the	DET
ajbmeb-1318	44	80	control	control	NOUN
ajbmeb-1318	44	81	and	and	CCONJ
ajbmeb-1318	44	82	auditing	auditing	NOUN
ajbmeb-1318	44	83	of	of	ADP
ajbmeb-1318	44	84	the	the	DET
ajbmeb-1318	44	85	bureau	bureau	NOUN
ajbmeb-1318	44	86	federal	federal	ADJ
ajbmeb-1318	44	87	financial	financial	ADJ
ajbmeb-1318	44	88	oversight	oversight	NOUN
ajbmeb-1318	44	89	.	.	PUNCT
ajbmeb-1318	45	1	b	b	X
ajbmeb-1318	45	2	)	)	PUNCT
ajbmeb-1318	45	3	time	time	NOUN
ajbmeb-1318	45	4	limits	limit	NOUN
ajbmeb-1318	45	5	:	:	PUNCT
ajbmeb-1318	45	6	the	the	DET
ajbmeb-1318	45	7	annual	annual	ADJ
ajbmeb-1318	45	8	financial	financial	ADJ
ajbmeb-1318	45	9	reports	report	NOUN
ajbmeb-1318	45	10	of	of	ADP
ajbmeb-1318	45	11	the	the	DET
ajbmeb-1318	45	12	research	research	NOUN
ajbmeb-1318	45	13	sample	sample	NOUN
ajbmeb-1318	45	14	unit	unit	NOUN
ajbmeb-1318	45	15	for	for	ADP
ajbmeb-1318	45	16	the	the	DET
ajbmeb-1318	45	17	two	two	NUM
ajbmeb-1318	45	18	years	year	NOUN
ajbmeb-1318	45	19	(	(	PUNCT
ajbmeb-1318	45	20	2008	2008	NUM
ajbmeb-1318	45	21	-	-	SYM
ajbmeb-1318	45	22	2009	2009	NUM
ajbmeb-1318	45	23	)	)	PUNCT
ajbmeb-1318	45	24	were	be	AUX
ajbmeb-1318	45	25	adopted	adopt	VERB
ajbmeb-1318	45	26	as	as	ADP
ajbmeb-1318	45	27	the	the	DET
ajbmeb-1318	45	28	latest	late	ADJ
ajbmeb-1318	45	29	data	datum	NOUN
ajbmeb-1318	45	30	issued	issue	VERB
ajbmeb-1318	45	31	and	and	CCONJ
ajbmeb-1318	45	32	approved	approve	VERB
ajbmeb-1318	45	33	by	by	ADP
ajbmeb-1318	45	34	the	the	DET
ajbmeb-1318	45	35	federal	federal	ADJ
ajbmeb-1318	45	36	office	office	NOUN
ajbmeb-1318	45	37	of	of	ADP
ajbmeb-1318	45	38	financial	financial	ADJ
ajbmeb-1318	45	39	supervision	supervision	NOUN
ajbmeb-1318	45	40	.	.	PUNCT
ajbmeb-1318	46	1	second	second	ADV
ajbmeb-1318	46	2	:	:	PUNCT
ajbmeb-1318	46	3	previous	previous	ADJ
ajbmeb-1318	46	4	studies	study	NOUN
ajbmeb-1318	46	5	:	:	PUNCT
ajbmeb-1318	46	6	arab	arab	ADJ
ajbmeb-1318	46	7	studies	study	NOUN
ajbmeb-1318	46	8	:	:	PUNCT
ajbmeb-1318	46	9	1	1	NUM
ajbmeb-1318	46	10	al	al	PROPN
ajbmeb-1318	46	11	-	-	PUNCT
ajbmeb-1318	46	12	saidi	saidi	PROPN
ajbmeb-1318	46	13	’s	’s	PART
ajbmeb-1318	46	14	study	study	NOUN
ajbmeb-1318	46	15	ahmed	ahmed	PROPN
ajbmeb-1318	46	16	youssef	youssef	PROPN
ajbmeb-1318	46	17	(	(	PUNCT
ajbmeb-1318	46	18	2017	2017	NUM
ajbmeb-1318	46	19	)	)	PUNCT
ajbmeb-1318	46	20	,	,	PUNCT
ajbmeb-1318	46	21	the	the	DET
ajbmeb-1318	46	22	title	title	NOUN
ajbmeb-1318	46	23	of	of	ADP
ajbmeb-1318	46	24	the	the	DET
ajbmeb-1318	46	25	study	study	NOUN
ajbmeb-1318	46	26	is	be	AUX
ajbmeb-1318	46	27	(	(	PUNCT
ajbmeb-1318	46	28	the	the	DET
ajbmeb-1318	46	29	importance	importance	NOUN
ajbmeb-1318	46	30	of	of	ADP
ajbmeb-1318	46	31	international	international	ADJ
ajbmeb-1318	46	32	public	public	ADJ
ajbmeb-1318	46	33	accounting	accounting	NOUN
ajbmeb-1318	46	34	standards	standard	NOUN
ajbmeb-1318	46	35	(	(	PUNCT
ajbmeb-1318	46	36	ipsas	ipsa	NOUN
ajbmeb-1318	46	37	)	)	PUNCT
ajbmeb-1318	46	38	in	in	ADP
ajbmeb-1318	46	39	disclosing	disclose	VERB
ajbmeb-1318	46	40	the	the	DET
ajbmeb-1318	46	41	transparency	transparency	NOUN
ajbmeb-1318	46	42	of	of	ADP
ajbmeb-1318	46	43	financial	financial	ADJ
ajbmeb-1318	46	44	statements	statement	NOUN
ajbmeb-1318	46	45	of	of	ADP
ajbmeb-1318	46	46	the	the	DET
ajbmeb-1318	46	47	public	public	ADJ
ajbmeb-1318	46	48	accounting	accounting	NOUN
ajbmeb-1318	46	49	system	system	NOUN
ajbmeb-1318	46	50	)	)	PUNCT
ajbmeb-1318	46	51	.	.	PUNCT
ajbmeb-1318	47	1	the	the	DET
ajbmeb-1318	47	2	aim	aim	NOUN
ajbmeb-1318	47	3	of	of	ADP
ajbmeb-1318	47	4	the	the	DET
ajbmeb-1318	47	5	study	study	NOUN
ajbmeb-1318	47	6	was	be	AUX
ajbmeb-1318	47	7	to	to	PART
ajbmeb-1318	47	8	explain	explain	VERB
ajbmeb-1318	47	9	the	the	DET
ajbmeb-1318	47	10	contributions	contribution	NOUN
ajbmeb-1318	47	11	of	of	ADP
ajbmeb-1318	47	12	international	international	ADJ
ajbmeb-1318	47	13	public	public	ADJ
ajbmeb-1318	47	14	accounting	accounting	NOUN
ajbmeb-1318	47	15	standards	standard	NOUN
ajbmeb-1318	47	16	in	in	ADP
ajbmeb-1318	47	17	developing	develop	VERB
ajbmeb-1318	47	18	the	the	DET
ajbmeb-1318	47	19	outputs	output	NOUN
ajbmeb-1318	47	20	of	of	ADP
ajbmeb-1318	47	21	the	the	DET
ajbmeb-1318	47	22	public	public	ADJ
ajbmeb-1318	47	23	accounting	accounting	NOUN
ajbmeb-1318	47	24	system	system	NOUN
ajbmeb-1318	47	25	to	to	PART
ajbmeb-1318	47	26	serve	serve	VERB
ajbmeb-1318	47	27	...	...	PUNCT
ajbmeb-1318	47	28	users	user	NOUN
ajbmeb-1318	47	29	of	of	ADP
ajbmeb-1318	47	30	those	those	DET
ajbmeb-1318	47	31	outputs	output	NOUN
ajbmeb-1318	47	32	in	in	ADP
ajbmeb-1318	47	33	addition	addition	NOUN
ajbmeb-1318	47	34	to	to	ADP
ajbmeb-1318	47	35	obtaining	obtain	VERB
ajbmeb-1318	47	36	the	the	DET
ajbmeb-1318	47	37	required	require	VERB
ajbmeb-1318	47	38	information	information	NOUN
ajbmeb-1318	47	39	necessary	necessary	ADJ
ajbmeb-1318	47	40	to	to	PART
ajbmeb-1318	47	41	cover	cover	VERB
ajbmeb-1318	47	42	the	the	DET
ajbmeb-1318	47	43	deficit	deficit	NOUN
ajbmeb-1318	47	44	.	.	PUNCT
ajbmeb-1318	48	1	2	2	NUM
ajbmeb-1318	48	2	study	study	NOUN
ajbmeb-1318	48	3	by	by	ADP
ajbmeb-1318	48	4	nihad	nihad	VERB
ajbmeb-1318	48	5	-	-	PUNCT
ajbmeb-1318	48	6	hussein	hussein	PROPN
ajbmeb-1318	48	7	ahmed	ahmed	PROPN
ajbmeb-1318	48	8	ali	ali	PROPN
ajbmeb-1318	48	9	(	(	PUNCT
ajbmeb-1318	48	10	2018	2018	NUM
ajbmeb-1318	48	11	)	)	PUNCT
ajbmeb-1318	48	12	,	,	PUNCT
ajbmeb-1318	48	13	the	the	DET
ajbmeb-1318	48	14	title	title	NOUN
ajbmeb-1318	48	15	of	of	ADP
ajbmeb-1318	48	16	the	the	DET
ajbmeb-1318	48	17	study	study	NOUN
ajbmeb-1318	48	18	(	(	PUNCT
ajbmeb-1318	48	19	the	the	DET
ajbmeb-1318	48	20	reflection	reflection	NOUN
ajbmeb-1318	48	21	of	of	ADP
ajbmeb-1318	48	22	the	the	DET
ajbmeb-1318	48	23	adoption	adoption	NOUN
ajbmeb-1318	48	24	of	of	ADP
ajbmeb-1318	48	25	international	international	ADJ
ajbmeb-1318	48	26	accounting	accounting	NOUN
ajbmeb-1318	48	27	standards	standard	NOUN
ajbmeb-1318	48	28	for	for	ADP
ajbmeb-1318	48	29	the	the	DET
ajbmeb-1318	48	30	public	public	ADJ
ajbmeb-1318	48	31	sector	sector	NOUN
ajbmeb-1318	48	32	on	on	ADP
ajbmeb-1318	48	33	the	the	DET
ajbmeb-1318	48	34	quality	quality	NOUN
ajbmeb-1318	48	35	of	of	ADP
ajbmeb-1318	48	36	financial	financial	ADJ
ajbmeb-1318	48	37	reporting	reporting	NOUN
ajbmeb-1318	48	38	and	and	CCONJ
ajbmeb-1318	48	39	performance	performance	NOUN
ajbmeb-1318	48	40	evaluation	evaluation	NOUN
ajbmeb-1318	48	41	in	in	ADP
ajbmeb-1318	48	42	iraqi	iraqi	ADJ
ajbmeb-1318	48	43	government	government	NOUN
ajbmeb-1318	48	44	units	unit	NOUN
ajbmeb-1318	48	45	)	)	PUNCT
ajbmeb-1318	48	46	,	,	PUNCT
ajbmeb-1318	48	47	where	where	SCONJ
ajbmeb-1318	48	48	the	the	DET
ajbmeb-1318	48	49	study	study	NOUN
ajbmeb-1318	48	50	aims	aim	VERB
ajbmeb-1318	48	51	to	to	PART
ajbmeb-1318	48	52	urge	urge	VERB
ajbmeb-1318	48	53	government	government	NOUN
ajbmeb-1318	48	54	units	unit	NOUN
ajbmeb-1318	48	55	to	to	PART
ajbmeb-1318	48	56	adopt	adopt	VERB
ajbmeb-1318	48	57	the	the	DET
ajbmeb-1318	48	58	accrual	accrual	ADJ
ajbmeb-1318	48	59	basis	basis	NOUN
ajbmeb-1318	48	60	in	in	ADP
ajbmeb-1318	48	61	accordance	accordance	NOUN
ajbmeb-1318	48	62	with	with	ADP
ajbmeb-1318	48	63	international	international	ADJ
ajbmeb-1318	48	64	standards	standard	NOUN
ajbmeb-1318	48	65	for	for	ADP
ajbmeb-1318	48	66	the	the	DET
ajbmeb-1318	48	67	public	public	ADJ
ajbmeb-1318	48	68	sector	sector	NOUN
ajbmeb-1318	48	69	.	.	PUNCT
ajbmeb-1318	49	1	instead	instead	ADV
ajbmeb-1318	49	2	of	of	ADP
ajbmeb-1318	49	3	relying	rely	VERB
ajbmeb-1318	49	4	on	on	ADP
ajbmeb-1318	49	5	a	a	DET
ajbmeb-1318	49	6	monetary	monetary	ADJ
ajbmeb-1318	49	7	basis	basis	NOUN
ajbmeb-1318	49	8	,	,	PUNCT
ajbmeb-1318	49	9	because	because	SCONJ
ajbmeb-1318	49	10	it	it	PRON
ajbmeb-1318	49	11	has	have	VERB
ajbmeb-1318	49	12	an	an	DET
ajbmeb-1318	49	13	impact	impact	NOUN
ajbmeb-1318	49	14	on	on	ADP
ajbmeb-1318	49	15	the	the	DET
ajbmeb-1318	49	16	quality	quality	NOUN
ajbmeb-1318	49	17	of	of	ADP
ajbmeb-1318	49	18	financial	financial	ADJ
ajbmeb-1318	49	19	reporting	reporting	NOUN
ajbmeb-1318	49	20	,	,	PUNCT
ajbmeb-1318	49	21	achieving	achieve	VERB
ajbmeb-1318	49	22	transparency	transparency	NOUN
ajbmeb-1318	49	23	and	and	CCONJ
ajbmeb-1318	49	24	accountability	accountability	NOUN
ajbmeb-1318	49	25	,	,	PUNCT
ajbmeb-1318	49	26	and	and	CCONJ
ajbmeb-1318	49	27	facilitating	facilitate	VERB
ajbmeb-1318	49	28	integration	integration	NOUN
ajbmeb-1318	49	29	with	with	ADP
ajbmeb-1318	49	30	the	the	DET
ajbmeb-1318	49	31	international	international	ADJ
ajbmeb-1318	49	32	community	community	NOUN
ajbmeb-1318	49	33	.	.	PUNCT
ajbmeb-1318	50	1	3	3	NUM
ajbmeb-1318	50	2	-study	-study	NOUN
ajbmeb-1318	50	3	by	by	ADP
ajbmeb-1318	50	4	ali	ali	PROPN
ajbmeb-1318	50	5	hatab	hatab	PROPN
ajbmeb-1318	50	6	abd	abd	PROPN
ajbmeb-1318	50	7	ali	ali	PROPN
ajbmeb-1318	50	8	(	(	PUNCT
ajbmeb-1318	50	9	2020	2020	NUM
ajbmeb-1318	50	10	)	)	PUNCT
ajbmeb-1318	50	11	,	,	PUNCT
ajbmeb-1318	50	12	the	the	DET
ajbmeb-1318	50	13	title	title	NOUN
ajbmeb-1318	50	14	of	of	ADP
ajbmeb-1318	50	15	the	the	DET
ajbmeb-1318	50	16	study	study	NOUN
ajbmeb-1318	50	17	(	(	PUNCT
ajbmeb-1318	50	18	adopting	adopt	VERB
ajbmeb-1318	50	19	international	international	ADJ
ajbmeb-1318	50	20	accounting	accounting	NOUN
ajbmeb-1318	50	21	standards	standard	NOUN
ajbmeb-1318	50	22	for	for	ADP
ajbmeb-1318	50	23	the	the	DET
ajbmeb-1318	50	24	public	public	ADJ
ajbmeb-1318	50	25	sector	sector	NOUN
ajbmeb-1318	50	26	and	and	CCONJ
ajbmeb-1318	50	27	the	the	DET
ajbmeb-1318	50	28	extent	extent	NOUN
ajbmeb-1318	50	29	of	of	ADP
ajbmeb-1318	50	30	their	their	PRON
ajbmeb-1318	50	31	contribution	contribution	NOUN
ajbmeb-1318	50	32	to	to	ADP
ajbmeb-1318	50	33	the	the	DET
ajbmeb-1318	50	34	governance	governance	NOUN
ajbmeb-1318	50	35	of	of	ADP
ajbmeb-1318	50	36	government	government	NOUN
ajbmeb-1318	50	37	units	unit	NOUN
ajbmeb-1318	50	38	)	)	PUNCT
ajbmeb-1318	50	39	,	,	PUNCT
ajbmeb-1318	50	40	and	and	CCONJ
ajbmeb-1318	50	41	the	the	DET
ajbmeb-1318	50	42	aim	aim	NOUN
ajbmeb-1318	50	43	of	of	ADP
ajbmeb-1318	50	44	the	the	DET
ajbmeb-1318	50	45	study	study	NOUN
ajbmeb-1318	50	46	is	be	AUX
ajbmeb-1318	50	47	to	to	PART
ajbmeb-1318	50	48	demonstrate	demonstrate	VERB
ajbmeb-1318	50	49	the	the	DET
ajbmeb-1318	50	50	impact	impact	NOUN
ajbmeb-1318	50	51	of	of	ADP
ajbmeb-1318	50	52	adopting	adopt	VERB
ajbmeb-1318	50	53	international	international	ADJ
ajbmeb-1318	50	54	accounting	accounting	NOUN
ajbmeb-1318	50	55	standards	standard	NOUN
ajbmeb-1318	50	56	for	for	ADP
ajbmeb-1318	50	57	the	the	DET
ajbmeb-1318	50	58	public	public	ADJ
ajbmeb-1318	50	59	sector	sector	NOUN
ajbmeb-1318	50	60	on	on	ADP
ajbmeb-1318	50	61	the	the	DET
ajbmeb-1318	50	62	validity	validity	NOUN
ajbmeb-1318	50	63	of	of	ADP
ajbmeb-1318	50	64	accounting	accounting	NOUN
ajbmeb-1318	50	65	treatments	treatment	NOUN
ajbmeb-1318	50	66	and	and	CCONJ
ajbmeb-1318	50	67	presentation	presentation	NOUN
ajbmeb-1318	50	68	of	of	ADP
ajbmeb-1318	50	69	the	the	DET
ajbmeb-1318	50	70	financial	financial	ADJ
ajbmeb-1318	50	71	statements	statement	NOUN
ajbmeb-1318	50	72	of	of	ADP
ajbmeb-1318	50	73	public	public	ADJ
ajbmeb-1318	50	74	sector	sector	NOUN
ajbmeb-1318	50	75	units	unit	NOUN
ajbmeb-1318	50	76	.	.	PUNCT
ajbmeb-1318	51	1	the	the	DET
ajbmeb-1318	51	2	application	application	NOUN
ajbmeb-1318	51	3	of	of	ADP
ajbmeb-1318	51	4	the	the	DET
ajbmeb-1318	51	5	accrual	accrual	ADJ
ajbmeb-1318	51	6	basis	basis	NOUN
ajbmeb-1318	51	7	of	of	ADP
ajbmeb-1318	51	8	accounting	accounting	NOUN
ajbmeb-1318	51	9	and	and	CCONJ
ajbmeb-1318	51	10	its	its	PRON
ajbmeb-1318	51	11	contribution	contribution	NOUN
ajbmeb-1318	51	12	to	to	ADP
ajbmeb-1318	51	13	strengthening	strengthen	VERB
ajbmeb-1318	51	14	governance	governance	NOUN
ajbmeb-1318	51	15	principles	principle	NOUN
ajbmeb-1318	51	16	through	through	ADP
ajbmeb-1318	51	17	the	the	DET
ajbmeb-1318	51	18	consistency	consistency	NOUN
ajbmeb-1318	51	19	of	of	ADP
ajbmeb-1318	51	20	accounting	accounting	NOUN
ajbmeb-1318	51	21	treatments	treatment	NOUN
ajbmeb-1318	51	22	and	and	CCONJ
ajbmeb-1318	51	23	disclosures	disclosure	NOUN
ajbmeb-1318	51	24	that	that	PRON
ajbmeb-1318	51	25	achieve	achieve	VERB
ajbmeb-1318	51	26	transparency	transparency	NOUN
ajbmeb-1318	51	27	in	in	ADP
ajbmeb-1318	51	28	the	the	DET
ajbmeb-1318	51	29	management	management	NOUN
ajbmeb-1318	51	30	and	and	CCONJ
ajbmeb-1318	51	31	control	control	NOUN
ajbmeb-1318	51	32	of	of	ADP
ajbmeb-1318	51	33	public	public	ADJ
ajbmeb-1318	51	34	funds	fund	NOUN
ajbmeb-1318	51	35	and	and	CCONJ
ajbmeb-1318	51	36	the	the	DET
ajbmeb-1318	51	37	availability	availability	NOUN
ajbmeb-1318	51	38	of	of	ADP
ajbmeb-1318	51	39	foreign	foreign	ADJ
ajbmeb-1318	51	40	studies	study	NOUN
ajbmeb-1318	51	41	:	:	PUNCT
ajbmeb-1318	51	42	1	1	NUM
ajbmeb-1318	51	43	study	study	NOUN
ajbmeb-1318	51	44	(	(	PUNCT
ajbmeb-1318	51	45	legenkova	legenkova	PROPN
ajbmeb-1318	51	46	,	,	PUNCT
ajbmeb-1318	51	47	2016	2016	NUM
ajbmeb-1318	51	48	)	)	PUNCT
ajbmeb-1318	51	49	,	,	PUNCT
ajbmeb-1318	51	50	the	the	DET
ajbmeb-1318	51	51	study	study	NOUN
ajbmeb-1318	51	52	is	be	AUX
ajbmeb-1318	51	53	entitled	entitle	VERB
ajbmeb-1318	51	54	“	"	PUNCT
ajbmeb-1318	51	55	international	international	ADJ
ajbmeb-1318	51	56	public	public	ADJ
ajbmeb-1318	51	57	sector	sector	NOUN
ajbmeb-1318	51	58	accounting	accounting	NOUN
ajbmeb-1318	51	59	standards	standard	NOUN
ajbmeb-1318	51	60	implementation	implementation	NOUN
ajbmeb-1318	51	61	in	in	ADP
ajbmeb-1318	51	62	the	the	DET
ajbmeb-1318	51	63	russian	russian	PROPN
ajbmeb-1318	51	64	federation	federation	PROPN
ajbmeb-1318	51	65	”	"	PUNCT
ajbmeb-1318	51	66	where	where	SCONJ
ajbmeb-1318	51	67	the	the	DET
ajbmeb-1318	51	68	study	study	NOUN
ajbmeb-1318	51	69	aims	aim	VERB
ajbmeb-1318	51	70	to	to	PART
ajbmeb-1318	51	71	explain	explain	VERB
ajbmeb-1318	51	72	the	the	DET
ajbmeb-1318	51	73	differences	difference	NOUN
ajbmeb-1318	51	74	between	between	ADP
ajbmeb-1318	51	75	the	the	DET
ajbmeb-1318	51	76	government	government	NOUN
ajbmeb-1318	51	77	standards	standard	NOUN
ajbmeb-1318	51	78	adopted	adopt	VERB
ajbmeb-1318	51	79	by	by	ADP
ajbmeb-1318	51	80	the	the	DET
ajbmeb-1318	51	81	russian	russian	PROPN
ajbmeb-1318	51	82	ministry	ministry	PROPN
ajbmeb-1318	51	83	of	of	ADP
ajbmeb-1318	51	84	finance	finance	PROPN
ajbmeb-1318	51	85	and	and	CCONJ
ajbmeb-1318	51	86	international	international	ADJ
ajbmeb-1318	51	87	accounting	accounting	NOUN
ajbmeb-1318	51	88	standards	standard	NOUN
ajbmeb-1318	51	89	,	,	PUNCT
ajbmeb-1318	51	90	in	in	ADP
ajbmeb-1318	51	91	addition	addition	NOUN
ajbmeb-1318	51	92	to	to	ADP
ajbmeb-1318	51	93	verifying	verify	VERB
ajbmeb-1318	51	94	the	the	DET
ajbmeb-1318	51	95	impact	impact	NOUN
ajbmeb-1318	51	96	of	of	ADP
ajbmeb-1318	51	97	(	(	PUNCT
ajbmeb-1318	51	98	ipsas	ipsa	NOUN
ajbmeb-1318	51	99	)	)	PUNCT
ajbmeb-1318	51	100	on	on	ADP
ajbmeb-1318	51	101	reliability	reliability	NOUN
ajbmeb-1318	51	102	and	and	CCONJ
ajbmeb-1318	51	103	credibility	credibility	NOUN
ajbmeb-1318	51	104	.	.	PUNCT
ajbmeb-1318	52	1	-2	-2	INTJ
ajbmeb-1318	52	2	study	study	NOUN
ajbmeb-1318	52	3	(	(	PUNCT
ajbmeb-1318	52	4	kartiko	kartiko	PROPN
ajbmeb-1318	52	5	,	,	PUNCT
ajbmeb-1318	52	6	et	et	PROPN
ajbmeb-1318	52	7	al	al	PROPN
ajbmeb-1318	52	8	,	,	PUNCT
ajbmeb-1318	52	9	2018	2018	NUM
ajbmeb-1318	52	10	)	)	PUNCT
ajbmeb-1318	52	11	,	,	PUNCT
ajbmeb-1318	52	12	the	the	DET
ajbmeb-1318	52	13	study	study	NOUN
ajbmeb-1318	52	14	entitled	entitle	VERB
ajbmeb-1318	52	15	(	(	PUNCT
ajbmeb-1318	52	16	measuring	measure	VERB
ajbmeb-1318	52	17	accrual	accrual	ADJ
ajbmeb-1318	52	18	-	-	PUNCT
ajbmeb-1318	52	19	based	base	VERB
ajbmeb-1318	52	20	ipsas	ipsa	NOUN
ajbmeb-1318	52	21	implementation	implementation	NOUN
ajbmeb-1318	52	22	and	and	CCONJ
ajbmeb-1318	52	23	its	its	PRON
ajbmeb-1318	52	24	relationship	relationship	NOUN
ajbmeb-1318	52	25	to	to	ADP
ajbmeb-1318	52	26	central	central	ADJ
ajbmeb-1318	52	27	government	government	NOUN
ajbmeb-1318	52	28	fiscal	fiscal	ADJ
ajbmeb-1318	52	29	transparency	transparency	NOUN
ajbmeb-1318	52	30	)	)	PUNCT
ajbmeb-1318	52	31	(	(	PUNCT
ajbmeb-1318	52	32	measuring	measure	VERB
ajbmeb-1318	52	33	the	the	DET
ajbmeb-1318	52	34	implementation	implementation	NOUN
ajbmeb-1318	52	35	of	of	ADP
ajbmeb-1318	52	36	accrualbased	accrualbased	ADJ
ajbmeb-1318	52	37	international	international	ADJ
ajbmeb-1318	52	38	public	public	ADJ
ajbmeb-1318	52	39	sector	sector	NOUN
ajbmeb-1318	52	40	accounting	accounting	NOUN
ajbmeb-1318	52	41	standards	standard	NOUN
ajbmeb-1318	52	42	and	and	CCONJ
ajbmeb-1318	52	43	its	its	PRON
ajbmeb-1318	52	44	relationship	relationship	NOUN
ajbmeb-1318	52	45	to	to	ADP
ajbmeb-1318	52	46	the	the	DET
ajbmeb-1318	52	47	financial	financial	ADJ
ajbmeb-1318	52	48	transparency	transparency	NOUN
ajbmeb-1318	52	49	of	of	ADP
ajbmeb-1318	52	50	the	the	DET
ajbmeb-1318	52	51	central	central	ADJ
ajbmeb-1318	52	52	government	government	NOUN
ajbmeb-1318	52	53	)	)	PUNCT
ajbmeb-1318	52	54	,	,	PUNCT
ajbmeb-1318	52	55	the	the	DET
ajbmeb-1318	52	56	study	study	NOUN
ajbmeb-1318	52	57	aimed	aim	VERB
ajbmeb-1318	52	58	to	to	PART
ajbmeb-1318	52	59	demonstrate	demonstrate	VERB
ajbmeb-1318	52	60	the	the	DET
ajbmeb-1318	52	61	level	level	NOUN
ajbmeb-1318	52	62	of	of	ADP
ajbmeb-1318	52	63	implementation	implementation	NOUN
ajbmeb-1318	52	64	of	of	ADP
ajbmeb-1318	52	65	a	a	DET
ajbmeb-1318	52	66	sample	sample	NOUN
ajbmeb-1318	52	67	american	american	ADJ
ajbmeb-1318	52	68	journal	journal	PROPN
ajbmeb-1318	52	69	of	of	ADP
ajbmeb-1318	52	70	business	business	NOUN
ajbmeb-1318	52	71	management	management	NOUN
ajbmeb-1318	52	72	,	,	PUNCT
ajbmeb-1318	52	73	economics	economic	NOUN
ajbmeb-1318	52	74	and	and	CCONJ
ajbmeb-1318	52	75	banking	banking	NOUN
ajbmeb-1318	52	76	volume	volume	NOUN
ajbmeb-1318	52	77	17	17	NUM
ajbmeb-1318	52	78	oct	oct	PROPN
ajbmeb-1318	52	79	.	.	PROPN
ajbmeb-1318	52	80	,	,	PUNCT
ajbmeb-1318	52	81	2023	2023	NUM
ajbmeb-1318	52	82	p	p	NOUN
ajbmeb-1318	52	83	a	a	DET
ajbmeb-1318	52	84	g	g	NOUN
ajbmeb-1318	52	85	e	e	NOUN
ajbmeb-1318	52	86	|	|	ADV
ajbmeb-1318	52	87	33	33	NUM
ajbmeb-1318	52	88	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1318	52	89	of	of	ADP
ajbmeb-1318	52	90	(	(	PUNCT
ajbmeb-1318	52	91	77	77	NUM
ajbmeb-1318	52	92	)	)	PUNCT
ajbmeb-1318	52	93	central	central	ADJ
ajbmeb-1318	52	94	governments	government	NOUN
ajbmeb-1318	52	95	(	(	PUNCT
ajbmeb-1318	52	96	from	from	ADP
ajbmeb-1318	52	97	2008	2008	NUM
ajbmeb-1318	52	98	to	to	ADP
ajbmeb-1318	52	99	2015	2015	NUM
ajbmeb-1318	52	100	)	)	PUNCT
ajbmeb-1318	52	101	of	of	ADP
ajbmeb-1318	52	102	the	the	DET
ajbmeb-1318	52	103	international	international	ADJ
ajbmeb-1318	52	104	public	public	ADJ
ajbmeb-1318	52	105	sector	sector	NOUN
ajbmeb-1318	52	106	accounting	accounting	NOUN
ajbmeb-1318	52	107	standards	standard	NOUN
ajbmeb-1318	52	108	used	use	VERB
ajbmeb-1318	52	109	for	for	ADP
ajbmeb-1318	52	110	the	the	DET
ajbmeb-1318	52	111	accrual	accrual	ADJ
ajbmeb-1318	52	112	basis	basis	NOUN
ajbmeb-1318	52	113	,	,	PUNCT
ajbmeb-1318	52	114	while	while	SCONJ
ajbmeb-1318	52	115	indicating	indicate	VERB
ajbmeb-1318	52	116	the	the	DET
ajbmeb-1318	52	117	level	level	NOUN
ajbmeb-1318	52	118	of	of	ADP
ajbmeb-1318	52	119	implementation	implementation	NOUN
ajbmeb-1318	52	120	of	of	ADP
ajbmeb-1318	52	121	those	those	DET
ajbmeb-1318	52	122	standards	standard	NOUN
ajbmeb-1318	52	123	for	for	ADP
ajbmeb-1318	52	124	(	(	PUNCT
ajbmeb-1318	52	125	18	18	NUM
ajbmeb-1318	52	126	)	)	PUNCT
ajbmeb-1318	52	127	member	member	NOUN
ajbmeb-1318	52	128	states	state	NOUN
ajbmeb-1318	52	129	of	of	ADP
ajbmeb-1318	52	130	the	the	DET
ajbmeb-1318	52	131	economic	economic	ADJ
ajbmeb-1318	52	132	cooperation	cooperation	NOUN
ajbmeb-1318	52	133	organization	organization	NOUN
ajbmeb-1318	52	134	.	.	PUNCT
ajbmeb-1318	53	1	and	and	CCONJ
ajbmeb-1318	53	2	development	development	NOUN
ajbmeb-1318	53	3	,	,	PUNCT
ajbmeb-1318	53	4	in	in	ADP
ajbmeb-1318	53	5	addition	addition	NOUN
ajbmeb-1318	53	6	to	to	ADP
ajbmeb-1318	53	7	the	the	DET
ajbmeb-1318	53	8	59	59	NUM
ajbmeb-1318	53	9	nonmember	nonmember	NOUN
ajbmeb-1318	53	10	states	state	NOUN
ajbmeb-1318	53	11	of	of	ADP
ajbmeb-1318	53	12	that	that	DET
ajbmeb-1318	53	13	organization	organization	NOUN
ajbmeb-1318	53	14	,	,	PUNCT
ajbmeb-1318	53	15	while	while	SCONJ
ajbmeb-1318	53	16	testing	testing	NOUN
ajbmeb-1318	53	17	measures	measure	NOUN
ajbmeb-1318	53	18	related	relate	VERB
ajbmeb-1318	53	19	to	to	ADP
ajbmeb-1318	53	20	the	the	DET
ajbmeb-1318	53	21	financial	financial	ADJ
ajbmeb-1318	53	22	transparency	transparency	NOUN
ajbmeb-1318	53	23	of	of	ADP
ajbmeb-1318	53	24	the	the	DET
ajbmeb-1318	53	25	central	central	ADJ
ajbmeb-1318	53	26	government	government	NOUN
ajbmeb-1318	53	27	.	.	PUNCT
ajbmeb-1318	54	1	-3	-3	PUNCT
ajbmeb-1318	54	2	study	study	NOUN
ajbmeb-1318	54	3	(	(	PUNCT
ajbmeb-1318	54	4	ballesteros	ballestero	NOUN
ajbmeb-1318	54	5	and	and	CCONJ
ajbmeb-1318	54	6	bisogno	bisogno	PROPN
ajbmeb-1318	54	7	,	,	PUNCT
ajbmeb-1318	54	8	2020	2020	NUM
ajbmeb-1318	54	9	)	)	PUNCT
ajbmeb-1318	54	10	,	,	PUNCT
ajbmeb-1318	54	11	the	the	DET
ajbmeb-1318	54	12	study	study	NOUN
ajbmeb-1318	54	13	is	be	AUX
ajbmeb-1318	54	14	entitled	entitle	VERB
ajbmeb-1318	54	15	(	(	PUNCT
ajbmeb-1318	54	16	public	public	ADJ
ajbmeb-1318	54	17	sector	sector	NOUN
ajbmeb-1318	54	18	accounting	accounting	NOUN
ajbmeb-1318	54	19	reforms	reform	NOUN
ajbmeb-1318	54	20	and	and	CCONJ
ajbmeb-1318	54	21	the	the	DET
ajbmeb-1318	54	22	quality	quality	NOUN
ajbmeb-1318	54	23	of	of	ADP
ajbmeb-1318	54	24	governance	governance	NOUN
ajbmeb-1318	54	25	)	)	PUNCT
ajbmeb-1318	54	26	(	(	PUNCT
ajbmeb-1318	54	27	public	public	ADJ
ajbmeb-1318	54	28	sector	sector	NOUN
ajbmeb-1318	54	29	accounting	accounting	NOUN
ajbmeb-1318	54	30	reforms	reform	NOUN
ajbmeb-1318	54	31	and	and	CCONJ
ajbmeb-1318	54	32	the	the	DET
ajbmeb-1318	54	33	quality	quality	NOUN
ajbmeb-1318	54	34	of	of	ADP
ajbmeb-1318	54	35	governance	governance	NOUN
ajbmeb-1318	54	36	)	)	PUNCT
ajbmeb-1318	54	37	,	,	PUNCT
ajbmeb-1318	54	38	where	where	SCONJ
ajbmeb-1318	54	39	the	the	DET
ajbmeb-1318	54	40	study	study	NOUN
ajbmeb-1318	54	41	aimed	aim	VERB
ajbmeb-1318	54	42	to	to	PART
ajbmeb-1318	54	43	improve	improve	VERB
ajbmeb-1318	54	44	public	public	ADJ
ajbmeb-1318	54	45	financial	financial	ADJ
ajbmeb-1318	54	46	management	management	NOUN
ajbmeb-1318	54	47	and	and	CCONJ
ajbmeb-1318	54	48	the	the	DET
ajbmeb-1318	54	49	quality	quality	NOUN
ajbmeb-1318	54	50	of	of	ADP
ajbmeb-1318	54	51	governance	governance	NOUN
ajbmeb-1318	54	52	by	by	ADP
ajbmeb-1318	54	53	clarifying	clarify	VERB
ajbmeb-1318	54	54	the	the	DET
ajbmeb-1318	54	55	role	role	NOUN
ajbmeb-1318	54	56	public	public	ADJ
ajbmeb-1318	54	57	sector	sector	NOUN
ajbmeb-1318	54	58	accounting	accounting	NOUN
ajbmeb-1318	54	59	reforms	reform	NOUN
ajbmeb-1318	54	60	,	,	PUNCT
ajbmeb-1318	54	61	as	as	SCONJ
ajbmeb-1318	54	62	it	it	PRON
ajbmeb-1318	54	63	was	be	AUX
ajbmeb-1318	54	64	investigated	investigate	VERB
ajbmeb-1318	54	65	in	in	ADP
ajbmeb-1318	54	66	a	a	DET
ajbmeb-1318	54	67	sample	sample	NOUN
ajbmeb-1318	54	68	of	of	ADP
ajbmeb-1318	54	69	member	member	NOUN
ajbmeb-1318	54	70	countries	country	NOUN
ajbmeb-1318	54	71	of	of	ADP
ajbmeb-1318	54	72	the	the	DET
ajbmeb-1318	54	73	organization	organization	NOUN
ajbmeb-1318	54	74	for	for	ADP
ajbmeb-1318	54	75	economic	economic	ADJ
ajbmeb-1318	54	76	cooperation	cooperation	NOUN
ajbmeb-1318	54	77	and	and	CCONJ
ajbmeb-1318	54	78	development	development	NOUN
ajbmeb-1318	54	79	,	,	PUNCT
ajbmeb-1318	54	80	which	which	PRON
ajbmeb-1318	54	81	rely	rely	VERB
ajbmeb-1318	54	82	on	on	ADP
ajbmeb-1318	54	83	international	international	ADJ
ajbmeb-1318	54	84	public	public	ADJ
ajbmeb-1318	54	85	sector	sector	NOUN
ajbmeb-1318	54	86	accounting	accounting	NOUN
ajbmeb-1318	54	87	standards	standard	NOUN
ajbmeb-1318	54	88	that	that	PRON
ajbmeb-1318	54	89	apply	apply	VERB
ajbmeb-1318	54	90	the	the	DET
ajbmeb-1318	54	91	accrual	accrual	ADJ
ajbmeb-1318	54	92	basis	basis	NOUN
ajbmeb-1318	54	93	.	.	PUNCT
ajbmeb-1318	55	1	-4	-4	INTJ
ajbmeb-1318	56	1	study	study	NOUN
ajbmeb-1318	56	2	(	(	PUNCT
ajbmeb-1318	56	3	(	(	PUNCT
ajbmeb-1318	56	4	ademola	ademola	PROPN
ajbmeb-1318	56	5	,	,	PUNCT
ajbmeb-1318	56	6	et	et	PROPN
ajbmeb-1318	56	7	.	.	PUNCT
ajbmeb-1318	57	1	al	al	PROPN
ajbmeb-1318	57	2	,	,	PUNCT
ajbmeb-1318	57	3	2020	2020	NUM
ajbmeb-1318	57	4	)	)	PUNCT
ajbmeb-1318	57	5	study	study	NOUN
ajbmeb-1318	57	6	title	title	NOUN
ajbmeb-1318	57	7	(	(	PUNCT
ajbmeb-1318	57	8	international	international	ADJ
ajbmeb-1318	57	9	public	public	ADJ
ajbmeb-1318	57	10	sector	sector	NOUN
ajbmeb-1318	57	11	accounting	accounting	NOUN
ajbmeb-1318	57	12	standards	standard	NOUN
ajbmeb-1318	57	13	(	(	PUNCT
ajbmeb-1318	57	14	ipsas	ipsa	NOUN
ajbmeb-1318	57	15	)	)	PUNCT
ajbmeb-1318	57	16	adoption	adoption	NOUN
ajbmeb-1318	57	17	and	and	CCONJ
ajbmeb-1318	57	18	implementation	implementation	NOUN
ajbmeb-1318	57	19	in	in	ADP
ajbmeb-1318	57	20	nigerian	nigerian	ADJ
ajbmeb-1318	57	21	public	public	ADJ
ajbmeb-1318	57	22	sector	sector	NOUN
ajbmeb-1318	57	23	)	)	PUNCT
ajbmeb-1318	57	24	)	)	PUNCT
ajbmeb-1318	57	25	(	(	PUNCT
ajbmeb-1318	57	26	applying	apply	VERB
ajbmeb-1318	57	27	international	international	ADJ
ajbmeb-1318	57	28	public	public	ADJ
ajbmeb-1318	57	29	sector	sector	NOUN
ajbmeb-1318	57	30	accounting	accounting	NOUN
ajbmeb-1318	57	31	standards	standard	NOUN
ajbmeb-1318	57	32	(	(	PUNCT
ajbmeb-1318	57	33	ipsas	ipsa	NOUN
ajbmeb-1318	57	34	)	)	PUNCT
ajbmeb-1318	57	35	and	and	CCONJ
ajbmeb-1318	57	36	their	their	PRON
ajbmeb-1318	57	37	implementation	implementation	NOUN
ajbmeb-1318	57	38	in	in	ADP
ajbmeb-1318	57	39	the	the	DET
ajbmeb-1318	57	40	nigerian	nigerian	ADJ
ajbmeb-1318	57	41	public	public	ADJ
ajbmeb-1318	57	42	sector	sector	NOUN
ajbmeb-1318	57	43	)	)	PUNCT
ajbmeb-1318	57	44	,	,	PUNCT
ajbmeb-1318	57	45	as	as	SCONJ
ajbmeb-1318	57	46	it	it	PRON
ajbmeb-1318	57	47	aims	aim	VERB
ajbmeb-1318	57	48	the	the	DET
ajbmeb-1318	57	49	study	study	NOUN
ajbmeb-1318	57	50	aims	aim	VERB
ajbmeb-1318	57	51	to	to	PART
ajbmeb-1318	57	52	evaluate	evaluate	VERB
ajbmeb-1318	57	53	the	the	DET
ajbmeb-1318	57	54	relationship	relationship	NOUN
ajbmeb-1318	57	55	between	between	ADP
ajbmeb-1318	57	56	international	international	ADJ
ajbmeb-1318	57	57	public	public	ADJ
ajbmeb-1318	57	58	sector	sector	NOUN
ajbmeb-1318	57	59	accounting	accounting	NOUN
ajbmeb-1318	57	60	standards	standard	NOUN
ajbmeb-1318	57	61	and	and	CCONJ
ajbmeb-1318	57	62	the	the	DET
ajbmeb-1318	57	63	quality	quality	NOUN
ajbmeb-1318	57	64	of	of	ADP
ajbmeb-1318	57	65	financial	financial	ADJ
ajbmeb-1318	57	66	reporting	reporting	NOUN
ajbmeb-1318	57	67	in	in	ADP
ajbmeb-1318	57	68	nigeria	nigeria	PROPN
ajbmeb-1318	57	69	.	.	PUNCT
ajbmeb-1318	58	1	in	in	ADP
ajbmeb-1318	58	2	light	light	NOUN
ajbmeb-1318	58	3	of	of	ADP
ajbmeb-1318	58	4	the	the	DET
ajbmeb-1318	58	5	above	above	NOUN
ajbmeb-1318	58	6	,	,	PUNCT
ajbmeb-1318	58	7	the	the	DET
ajbmeb-1318	58	8	researcher	researcher	NOUN
ajbmeb-1318	58	9	believes	believe	VERB
ajbmeb-1318	58	10	that	that	SCONJ
ajbmeb-1318	58	11	previous	previous	ADJ
ajbmeb-1318	58	12	studies	study	NOUN
ajbmeb-1318	58	13	focused	focus	VERB
ajbmeb-1318	58	14	on	on	ADP
ajbmeb-1318	58	15	the	the	DET
ajbmeb-1318	58	16	necessity	necessity	NOUN
ajbmeb-1318	58	17	of	of	ADP
ajbmeb-1318	58	18	adopting	adopt	VERB
ajbmeb-1318	58	19	international	international	ADJ
ajbmeb-1318	58	20	publications	publication	NOUN
ajbmeb-1318	58	21	and	and	CCONJ
ajbmeb-1318	58	22	standards	standard	NOUN
ajbmeb-1318	58	23	with	with	ADP
ajbmeb-1318	58	24	the	the	DET
ajbmeb-1318	58	25	aim	aim	NOUN
ajbmeb-1318	58	26	of	of	ADP
ajbmeb-1318	58	27	improving	improve	VERB
ajbmeb-1318	58	28	the	the	DET
ajbmeb-1318	58	29	performance	performance	NOUN
ajbmeb-1318	58	30	of	of	ADP
ajbmeb-1318	58	31	government	government	NOUN
ajbmeb-1318	58	32	units	unit	NOUN
ajbmeb-1318	58	33	that	that	PRON
ajbmeb-1318	58	34	use	use	VERB
ajbmeb-1318	58	35	the	the	DET
ajbmeb-1318	58	36	government	government	NOUN
ajbmeb-1318	58	37	accounting	accounting	NOUN
ajbmeb-1318	58	38	system	system	NOUN
ajbmeb-1318	58	39	due	due	ADP
ajbmeb-1318	58	40	to	to	ADP
ajbmeb-1318	58	41	the	the	DET
ajbmeb-1318	58	42	presence	presence	NOUN
ajbmeb-1318	58	43	of	of	ADP
ajbmeb-1318	58	44	deficiencies	deficiency	NOUN
ajbmeb-1318	58	45	in	in	ADP
ajbmeb-1318	58	46	the	the	DET
ajbmeb-1318	58	47	government	government	NOUN
ajbmeb-1318	58	48	accounting	accounting	NOUN
ajbmeb-1318	58	49	system	system	NOUN
ajbmeb-1318	58	50	in	in	ADP
ajbmeb-1318	58	51	iraq	iraq	PROPN
ajbmeb-1318	58	52	,	,	PUNCT
ajbmeb-1318	58	53	which	which	PRON
ajbmeb-1318	58	54	is	be	AUX
ajbmeb-1318	58	55	based	base	VERB
ajbmeb-1318	58	56	on	on	ADP
ajbmeb-1318	58	57	the	the	DET
ajbmeb-1318	58	58	cash	cash	NOUN
ajbmeb-1318	58	59	basis	basis	NOUN
ajbmeb-1318	58	60	and	and	CCONJ
ajbmeb-1318	58	61	the	the	DET
ajbmeb-1318	58	62	modified	modify	VERB
ajbmeb-1318	58	63	cash	cash	NOUN
ajbmeb-1318	58	64	basis	basis	NOUN
ajbmeb-1318	58	65	,	,	PUNCT
ajbmeb-1318	58	66	as	as	ADV
ajbmeb-1318	58	67	well	well	ADV
ajbmeb-1318	58	68	as	as	ADP
ajbmeb-1318	58	69	the	the	DET
ajbmeb-1318	58	70	laws	law	NOUN
ajbmeb-1318	58	71	and	and	CCONJ
ajbmeb-1318	58	72	legislation	legislation	NOUN
ajbmeb-1318	58	73	that	that	PRON
ajbmeb-1318	58	74	govern	govern	VERB
ajbmeb-1318	58	75	this	this	DET
ajbmeb-1318	58	76	system	system	NOUN
ajbmeb-1318	58	77	and	and	CCONJ
ajbmeb-1318	58	78	the	the	DET
ajbmeb-1318	58	79	need	need	NOUN
ajbmeb-1318	58	80	to	to	PART
ajbmeb-1318	58	81	develop	develop	VERB
ajbmeb-1318	58	82	it	it	PRON
ajbmeb-1318	58	83	.	.	PUNCT
ajbmeb-1318	59	1	by	by	ADP
ajbmeb-1318	59	2	relying	rely	VERB
ajbmeb-1318	59	3	on	on	ADP
ajbmeb-1318	59	4	these	these	DET
ajbmeb-1318	59	5	standards	standard	NOUN
ajbmeb-1318	59	6	,	,	PUNCT
ajbmeb-1318	59	7	the	the	DET
ajbmeb-1318	59	8	current	current	ADJ
ajbmeb-1318	59	9	study	study	NOUN
ajbmeb-1318	59	10	is	be	AUX
ajbmeb-1318	59	11	considered	consider	VERB
ajbmeb-1318	59	12	complementary	complementary	ADJ
ajbmeb-1318	59	13	to	to	ADP
ajbmeb-1318	59	14	previous	previous	ADJ
ajbmeb-1318	59	15	studies	study	NOUN
ajbmeb-1318	59	16	in	in	ADP
ajbmeb-1318	59	17	terms	term	NOUN
ajbmeb-1318	59	18	of	of	ADP
ajbmeb-1318	59	19	developing	develop	VERB
ajbmeb-1318	59	20	the	the	DET
ajbmeb-1318	59	21	government	government	NOUN
ajbmeb-1318	59	22	accounting	accounting	NOUN
ajbmeb-1318	59	23	system	system	NOUN
ajbmeb-1318	59	24	to	to	PART
ajbmeb-1318	59	25	suit	suit	VERB
ajbmeb-1318	59	26	the	the	DET
ajbmeb-1318	59	27	requirements	requirement	NOUN
ajbmeb-1318	59	28	of	of	ADP
ajbmeb-1318	59	29	the	the	DET
ajbmeb-1318	59	30	international	international	ADJ
ajbmeb-1318	59	31	public	public	ADJ
ajbmeb-1318	59	32	sector	sector	NOUN
ajbmeb-1318	59	33	accounting	accounting	NOUN
ajbmeb-1318	59	34	standards	standard	NOUN
ajbmeb-1318	59	35	(	(	PUNCT
ajbmeb-1318	59	36	ipsas	ipsa	NOUN
ajbmeb-1318	59	37	)	)	PUNCT
ajbmeb-1318	59	38	,	,	PUNCT
ajbmeb-1318	59	39	and	and	CCONJ
ajbmeb-1318	59	40	this	this	DET
ajbmeb-1318	59	41	study	study	NOUN
ajbmeb-1318	59	42	in	in	ADP
ajbmeb-1318	59	43	general	general	ADJ
ajbmeb-1318	59	44	focused	focus	VERB
ajbmeb-1318	59	45	,	,	PUNCT
ajbmeb-1318	59	46	with	with	ADP
ajbmeb-1318	59	47	a	a	DET
ajbmeb-1318	59	48	different	different	ADJ
ajbmeb-1318	59	49	approach	approach	NOUN
ajbmeb-1318	59	50	,	,	PUNCT
ajbmeb-1318	59	51	on	on	ADP
ajbmeb-1318	59	52	the	the	DET
ajbmeb-1318	59	53	most	most	ADV
ajbmeb-1318	59	54	important	important	ADJ
ajbmeb-1318	59	55	points	point	NOUN
ajbmeb-1318	59	56	that	that	PRON
ajbmeb-1318	59	57	affect	affect	VERB
ajbmeb-1318	59	58	the	the	DET
ajbmeb-1318	59	59	achievement	achievement	NOUN
ajbmeb-1318	59	60	of	of	ADP
ajbmeb-1318	59	61	the	the	DET
ajbmeb-1318	59	62	main	main	ADJ
ajbmeb-1318	59	63	goal	goal	NOUN
ajbmeb-1318	59	64	of	of	ADP
ajbmeb-1318	59	65	the	the	DET
ajbmeb-1318	59	66	research	research	NOUN
ajbmeb-1318	59	67	is	be	AUX
ajbmeb-1318	59	68	to	to	PART
ajbmeb-1318	59	69	shed	shed	VERB
ajbmeb-1318	59	70	light	light	NOUN
ajbmeb-1318	59	71	on	on	ADP
ajbmeb-1318	59	72	the	the	DET
ajbmeb-1318	59	73	nature	nature	NOUN
ajbmeb-1318	59	74	of	of	ADP
ajbmeb-1318	59	75	the	the	DET
ajbmeb-1318	59	76	indicators	indicator	NOUN
ajbmeb-1318	59	77	and	and	CCONJ
ajbmeb-1318	59	78	guidelines	guideline	NOUN
ajbmeb-1318	59	79	established	establish	VERB
ajbmeb-1318	59	80	by	by	ADP
ajbmeb-1318	59	81	international	international	ADJ
ajbmeb-1318	59	82	accounting	accounting	NOUN
ajbmeb-1318	59	83	standards	standard	NOUN
ajbmeb-1318	59	84	in	in	ADP
ajbmeb-1318	59	85	the	the	DET
ajbmeb-1318	59	86	public	public	ADJ
ajbmeb-1318	59	87	sector	sector	NOUN
ajbmeb-1318	59	88	and	and	CCONJ
ajbmeb-1318	59	89	their	their	PRON
ajbmeb-1318	59	90	impact	impact	NOUN
ajbmeb-1318	59	91	on	on	ADP
ajbmeb-1318	59	92	developing	develop	VERB
ajbmeb-1318	59	93	the	the	DET
ajbmeb-1318	59	94	work	work	NOUN
ajbmeb-1318	59	95	of	of	ADP
ajbmeb-1318	59	96	the	the	DET
ajbmeb-1318	59	97	supreme	supreme	ADJ
ajbmeb-1318	59	98	audit	audit	PROPN
ajbmeb-1318	59	99	institutions	institution	NOUN
ajbmeb-1318	59	100	represented	represent	VERB
ajbmeb-1318	59	101	by	by	ADP
ajbmeb-1318	59	102	the	the	DET
ajbmeb-1318	59	103	federal	federal	ADJ
ajbmeb-1318	59	104	audit	audit	NOUN
ajbmeb-1318	59	105	office	office	NOUN
ajbmeb-1318	59	106	and	and	CCONJ
ajbmeb-1318	59	107	their	their	PRON
ajbmeb-1318	59	108	impact	impact	NOUN
ajbmeb-1318	59	109	on	on	ADP
ajbmeb-1318	59	110	the	the	DET
ajbmeb-1318	59	111	performance	performance	NOUN
ajbmeb-1318	59	112	of	of	ADP
ajbmeb-1318	59	113	government	government	NOUN
ajbmeb-1318	59	114	institutions	institution	NOUN
ajbmeb-1318	59	115	implementing	implement	VERB
ajbmeb-1318	59	116	the	the	DET
ajbmeb-1318	59	117	government	government	NOUN
ajbmeb-1318	59	118	accounting	accounting	NOUN
ajbmeb-1318	59	119	system	system	NOUN
ajbmeb-1318	59	120	in	in	ADP
ajbmeb-1318	59	121	the	the	DET
ajbmeb-1318	59	122	republic	republic	NOUN
ajbmeb-1318	59	123	of	of	ADP
ajbmeb-1318	59	124	iraq	iraq	PROPN
ajbmeb-1318	59	125	accountability	accountability	NOUN
ajbmeb-1318	59	126	tools	tool	NOUN
ajbmeb-1318	59	127	for	for	ADP
ajbmeb-1318	59	128	performance	performance	NOUN
ajbmeb-1318	59	129	.	.	PUNCT
ajbmeb-1318	60	1	the	the	DET
ajbmeb-1318	60	2	second	second	ADJ
ajbmeb-1318	60	3	axis	axis	NOUN
ajbmeb-1318	60	4	:	:	PUNCT
ajbmeb-1318	60	5	explaining	explain	VERB
ajbmeb-1318	60	6	the	the	DET
ajbmeb-1318	60	7	impact	impact	NOUN
ajbmeb-1318	60	8	of	of	ADP
ajbmeb-1318	60	9	adopting	adopt	VERB
ajbmeb-1318	60	10	the	the	DET
ajbmeb-1318	60	11	standards	standard	NOUN
ajbmeb-1318	60	12	(	(	PUNCT
ajbmeb-1318	60	13	ipsas	ipsa	NOUN
ajbmeb-1318	60	14	)	)	PUNCT
ajbmeb-1318	60	15	in	in	ADP
ajbmeb-1318	60	16	developing	develop	VERB
ajbmeb-1318	60	17	the	the	DET
ajbmeb-1318	60	18	performance	performance	NOUN
ajbmeb-1318	60	19	of	of	ADP
ajbmeb-1318	60	20	government	government	NOUN
ajbmeb-1318	60	21	institutions	institution	NOUN
ajbmeb-1318	60	22	applying	apply	VERB
ajbmeb-1318	60	23	the	the	DET
ajbmeb-1318	60	24	government	government	NOUN
ajbmeb-1318	60	25	accounting	accounting	NOUN
ajbmeb-1318	60	26	system	system	NOUN
ajbmeb-1318	60	27	and	and	CCONJ
ajbmeb-1318	60	28	explaining	explain	VERB
ajbmeb-1318	60	29	the	the	DET
ajbmeb-1318	60	30	role	role	NOUN
ajbmeb-1318	60	31	of	of	ADP
ajbmeb-1318	60	32	the	the	DET
ajbmeb-1318	60	33	federal	federal	ADJ
ajbmeb-1318	60	34	financial	financial	PROPN
ajbmeb-1318	60	35	supervision	supervision	PROPN
ajbmeb-1318	60	36	office	office	NOUN
ajbmeb-1318	60	37	’s	’s	PART
ajbmeb-1318	60	38	contribution	contribution	NOUN
ajbmeb-1318	60	39	in	in	ADP
ajbmeb-1318	60	40	developing	develop	VERB
ajbmeb-1318	60	41	the	the	DET
ajbmeb-1318	60	42	performance	performance	NOUN
ajbmeb-1318	60	43	of	of	ADP
ajbmeb-1318	60	44	those	those	DET
ajbmeb-1318	60	45	institutions	institution	NOUN
ajbmeb-1318	60	46	.	.	PUNCT
ajbmeb-1318	61	1	1the	1the	PRON
ajbmeb-1318	61	2	concept	concept	NOUN
ajbmeb-1318	61	3	of	of	ADP
ajbmeb-1318	61	4	international	international	ADJ
ajbmeb-1318	61	5	accounting	accounting	NOUN
ajbmeb-1318	61	6	standards	standard	NOUN
ajbmeb-1318	61	7	/	/	PUNCT
ajbmeb-1318	61	8	in	in	ADP
ajbmeb-1318	61	9	order	order	NOUN
ajbmeb-1318	61	10	to	to	PART
ajbmeb-1318	61	11	develop	develop	VERB
ajbmeb-1318	61	12	the	the	DET
ajbmeb-1318	61	13	accounting	accounting	NOUN
ajbmeb-1318	61	14	profession	profession	NOUN
ajbmeb-1318	61	15	and	and	CCONJ
ajbmeb-1318	61	16	make	make	VERB
ajbmeb-1318	61	17	it	it	PRON
ajbmeb-1318	61	18	keep	keep	VERB
ajbmeb-1318	61	19	pace	pace	NOUN
ajbmeb-1318	61	20	with	with	ADP
ajbmeb-1318	61	21	economic	economic	ADJ
ajbmeb-1318	61	22	developments	development	NOUN
ajbmeb-1318	61	23	and	and	CCONJ
ajbmeb-1318	61	24	major	major	ADJ
ajbmeb-1318	61	25	changes	change	NOUN
ajbmeb-1318	61	26	in	in	ADP
ajbmeb-1318	61	27	the	the	DET
ajbmeb-1318	61	28	field	field	NOUN
ajbmeb-1318	61	29	of	of	ADP
ajbmeb-1318	61	30	business	business	NOUN
ajbmeb-1318	61	31	,	,	PUNCT
ajbmeb-1318	61	32	and	and	CCONJ
ajbmeb-1318	61	33	the	the	DET
ajbmeb-1318	61	34	multiplicity	multiplicity	NOUN
ajbmeb-1318	61	35	and	and	CCONJ
ajbmeb-1318	61	36	differences	difference	NOUN
ajbmeb-1318	61	37	in	in	ADP
ajbmeb-1318	61	38	international	international	ADJ
ajbmeb-1318	61	39	and	and	CCONJ
ajbmeb-1318	61	40	local	local	ADJ
ajbmeb-1318	61	41	accounting	accounting	NOUN
ajbmeb-1318	61	42	practices	practice	NOUN
ajbmeb-1318	61	43	lead	lead	VERB
ajbmeb-1318	61	44	to	to	ADP
ajbmeb-1318	61	45	difficulties	difficulty	NOUN
ajbmeb-1318	61	46	in	in	ADP
ajbmeb-1318	61	47	making	make	VERB
ajbmeb-1318	61	48	decisions	decision	NOUN
ajbmeb-1318	61	49	in	in	ADP
ajbmeb-1318	61	50	its	its	PRON
ajbmeb-1318	61	51	various	various	ADJ
ajbmeb-1318	61	52	forms	form	NOUN
ajbmeb-1318	61	53	,	,	PUNCT
ajbmeb-1318	61	54	as	as	ADV
ajbmeb-1318	61	55	well	well	ADV
ajbmeb-1318	61	56	as	as	ADP
ajbmeb-1318	61	57	difficulty	difficulty	NOUN
ajbmeb-1318	61	58	in	in	ADP
ajbmeb-1318	61	59	making	make	VERB
ajbmeb-1318	61	60	comparisons	comparison	NOUN
ajbmeb-1318	61	61	between	between	ADP
ajbmeb-1318	61	62	companies	company	NOUN
ajbmeb-1318	61	63	and	and	CCONJ
ajbmeb-1318	61	64	economic	economic	ADJ
ajbmeb-1318	61	65	units	unit	NOUN
ajbmeb-1318	61	66	,	,	PUNCT
ajbmeb-1318	61	67	and	and	CCONJ
ajbmeb-1318	61	68	thus	thus	ADV
ajbmeb-1318	61	69	accounting	accounting	NOUN
ajbmeb-1318	61	70	has	have	VERB
ajbmeb-1318	61	71	a	a	DET
ajbmeb-1318	61	72	major	major	ADJ
ajbmeb-1318	61	73	role	role	NOUN
ajbmeb-1318	61	74	in	in	ADP
ajbmeb-1318	61	75	advancing	advance	VERB
ajbmeb-1318	61	76	the	the	DET
ajbmeb-1318	61	77	process	process	NOUN
ajbmeb-1318	61	78	of	of	ADP
ajbmeb-1318	61	79	economic	economic	ADJ
ajbmeb-1318	61	80	development	development	NOUN
ajbmeb-1318	61	81	of	of	ADP
ajbmeb-1318	61	82	countries	country	NOUN
ajbmeb-1318	61	83	,	,	PUNCT
ajbmeb-1318	61	84	as	as	SCONJ
ajbmeb-1318	61	85	this	this	PRON
ajbmeb-1318	61	86	is	be	AUX
ajbmeb-1318	61	87	done	do	VERB
ajbmeb-1318	61	88	through	through	ADP
ajbmeb-1318	61	89	the	the	DET
ajbmeb-1318	61	90	issuance	issuance	NOUN
ajbmeb-1318	61	91	of	of	ADP
ajbmeb-1318	61	92	unified	unified	ADJ
ajbmeb-1318	61	93	international	international	ADJ
ajbmeb-1318	61	94	standards	standard	NOUN
ajbmeb-1318	61	95	that	that	PRON
ajbmeb-1318	61	96	regulate	regulate	VERB
ajbmeb-1318	61	97	accounting	accounting	NOUN
ajbmeb-1318	61	98	work	work	NOUN
ajbmeb-1318	61	99	,	,	PUNCT
ajbmeb-1318	61	100	because	because	SCONJ
ajbmeb-1318	61	101	they	they	PRON
ajbmeb-1318	61	102	give	give	VERB
ajbmeb-1318	61	103	instructions	instruction	NOUN
ajbmeb-1318	61	104	and	and	CCONJ
ajbmeb-1318	61	105	treatments	treatment	NOUN
ajbmeb-1318	61	106	for	for	ADP
ajbmeb-1318	61	107	developing	develop	VERB
ajbmeb-1318	61	108	the	the	DET
ajbmeb-1318	61	109	accounting	accounting	NOUN
ajbmeb-1318	61	110	profession	profession	NOUN
ajbmeb-1318	61	111	.	.	PUNCT
ajbmeb-1318	62	1	therefore	therefore	ADV
ajbmeb-1318	62	2	,	,	PUNCT
ajbmeb-1318	62	3	standards	standard	NOUN
ajbmeb-1318	62	4	can	can	AUX
ajbmeb-1318	62	5	be	be	AUX
ajbmeb-1318	62	6	considered	consider	VERB
ajbmeb-1318	62	7	an	an	DET
ajbmeb-1318	62	8	honest	honest	ADJ
ajbmeb-1318	62	9	and	and	CCONJ
ajbmeb-1318	62	10	conscious	conscious	ADJ
ajbmeb-1318	62	11	translation	translation	NOUN
ajbmeb-1318	62	12	of	of	ADP
ajbmeb-1318	62	13	the	the	DET
ajbmeb-1318	62	14	level	level	NOUN
ajbmeb-1318	62	15	of	of	ADP
ajbmeb-1318	62	16	thought	thought	NOUN
ajbmeb-1318	62	17	available	available	ADJ
ajbmeb-1318	62	18	with	with	ADP
ajbmeb-1318	62	19	all	all	DET
ajbmeb-1318	62	20	its	its	PRON
ajbmeb-1318	62	21	elements	element	NOUN
ajbmeb-1318	62	22	of	of	ADP
ajbmeb-1318	62	23	goals	goal	NOUN
ajbmeb-1318	62	24	,	,	PUNCT
ajbmeb-1318	62	25	hypotheses	hypothesis	NOUN
ajbmeb-1318	62	26	,	,	PUNCT
ajbmeb-1318	62	27	concepts	concept	NOUN
ajbmeb-1318	62	28	and	and	CCONJ
ajbmeb-1318	62	29	principles	principle	NOUN
ajbmeb-1318	62	30	.	.	PUNCT
ajbmeb-1318	63	1	scientific	scientific	ADJ
ajbmeb-1318	63	2	(	(	PUNCT
ajbmeb-1318	63	3	al	al	PROPN
ajbmeb-1318	63	4	-	-	PUNCT
ajbmeb-1318	63	5	shirazi	shirazi	PROPN
ajbmeb-1318	63	6	,	,	PUNCT
ajbmeb-1318	63	7	1990	1990	NUM
ajbmeb-1318	63	8	:	:	PUNCT
ajbmeb-1318	63	9	123	123	NUM
ajbmeb-1318	63	10	)	)	PUNCT
ajbmeb-1318	63	11	.	.	PUNCT
ajbmeb-1318	64	1	american	american	PROPN
ajbmeb-1318	64	2	journal	journal	PROPN
ajbmeb-1318	64	3	of	of	ADP
ajbmeb-1318	64	4	business	business	NOUN
ajbmeb-1318	64	5	management	management	NOUN
ajbmeb-1318	64	6	,	,	PUNCT
ajbmeb-1318	64	7	economics	economic	NOUN
ajbmeb-1318	64	8	and	and	CCONJ
ajbmeb-1318	64	9	banking	banking	NOUN
ajbmeb-1318	64	10	volume	volume	NOUN
ajbmeb-1318	64	11	17	17	NUM
ajbmeb-1318	64	12	oct	oct	PROPN
ajbmeb-1318	64	13	.	.	PROPN
ajbmeb-1318	64	14	,	,	PUNCT
ajbmeb-1318	64	15	2023	2023	NUM
ajbmeb-1318	64	16	p	p	NOUN
ajbmeb-1318	64	17	a	a	PRON
ajbmeb-1318	64	18	g	g	NOUN
ajbmeb-1318	64	19	e	e	NOUN
ajbmeb-1318	65	1	|	|	ADV
ajbmeb-1318	65	2	34	34	NUM
ajbmeb-1318	65	3	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-1318	65	4	abu	abu	PROPN
ajbmeb-1318	65	5	ghazaleh	ghazaleh	PROPN
ajbmeb-1318	65	6	states	state	NOUN
ajbmeb-1318	65	7	in	in	ADP
ajbmeb-1318	65	8	this	this	DET
ajbmeb-1318	65	9	regard	regard	NOUN
ajbmeb-1318	65	10	:	:	PUNCT
ajbmeb-1318	65	11	“	"	PUNCT
ajbmeb-1318	65	12	the	the	DET
ajbmeb-1318	65	13	level	level	NOUN
ajbmeb-1318	65	14	of	of	ADP
ajbmeb-1318	65	15	economic	economic	ADJ
ajbmeb-1318	65	16	progress	progress	NOUN
ajbmeb-1318	65	17	is	be	AUX
ajbmeb-1318	65	18	reflected	reflect	VERB
ajbmeb-1318	65	19	in	in	ADP
ajbmeb-1318	65	20	the	the	DET
ajbmeb-1318	65	21	task	task	NOUN
ajbmeb-1318	65	22	and	and	CCONJ
ajbmeb-1318	65	23	function	function	NOUN
ajbmeb-1318	65	24	of	of	ADP
ajbmeb-1318	65	25	formulating	formulate	VERB
ajbmeb-1318	65	26	accounting	accounting	NOUN
ajbmeb-1318	65	27	standards	standard	NOUN
ajbmeb-1318	65	28	.	.	PUNCT
ajbmeb-1318	66	1	there	there	PRON
ajbmeb-1318	66	2	are	be	VERB
ajbmeb-1318	66	3	economically	economically	ADV
ajbmeb-1318	66	4	advanced	advanced	ADJ
ajbmeb-1318	66	5	countries	country	NOUN
ajbmeb-1318	66	6	that	that	PRON
ajbmeb-1318	66	7	have	have	VERB
ajbmeb-1318	66	8	advanced	advanced	ADJ
ajbmeb-1318	66	9	accounting	accounting	NOUN
ajbmeb-1318	66	10	systems	system	NOUN
ajbmeb-1318	66	11	,	,	PUNCT
ajbmeb-1318	66	12	which	which	PRON
ajbmeb-1318	66	13	in	in	ADP
ajbmeb-1318	66	14	turn	turn	NOUN
ajbmeb-1318	66	15	is	be	AUX
ajbmeb-1318	66	16	reflected	reflect	VERB
ajbmeb-1318	66	17	in	in	ADP
ajbmeb-1318	66	18	the	the	DET
ajbmeb-1318	66	19	development	development	NOUN
ajbmeb-1318	66	20	of	of	ADP
ajbmeb-1318	66	21	the	the	DET
ajbmeb-1318	66	22	accounting	accounting	NOUN
ajbmeb-1318	66	23	profession	profession	NOUN
ajbmeb-1318	66	24	,	,	PUNCT
ajbmeb-1318	66	25	through	through	ADP
ajbmeb-1318	66	26	developing	develop	VERB
ajbmeb-1318	66	27	the	the	DET
ajbmeb-1318	66	28	formulation	formulation	NOUN
ajbmeb-1318	66	29	of	of	ADP
ajbmeb-1318	66	30	their	their	PRON
ajbmeb-1318	66	31	accounting	accounting	NOUN
ajbmeb-1318	66	32	standards	standard	NOUN
ajbmeb-1318	66	33	and	and	CCONJ
ajbmeb-1318	66	34	preparing	prepare	VERB
ajbmeb-1318	66	35	high	high	ADJ
ajbmeb-1318	66	36	-	-	PUNCT
ajbmeb-1318	66	37	level	level	NOUN
ajbmeb-1318	66	38	financial	financial	ADJ
ajbmeb-1318	66	39	reports	report	NOUN
ajbmeb-1318	66	40	.	.	PUNCT
ajbmeb-1318	66	41	”	"	PUNCT
ajbmeb-1318	67	1	however	however	ADV
ajbmeb-1318	67	2	,	,	PUNCT
ajbmeb-1318	67	3	in	in	ADP
ajbmeb-1318	67	4	countries	country	NOUN
ajbmeb-1318	67	5	that	that	PRON
ajbmeb-1318	67	6	have	have	VERB
ajbmeb-1318	67	7	a	a	DET
ajbmeb-1318	67	8	non	non	ADJ
ajbmeb-1318	67	9	-	-	ADJ
ajbmeb-1318	67	10	advanced	advanced	ADJ
ajbmeb-1318	67	11	economic	economic	ADJ
ajbmeb-1318	67	12	level	level	NOUN
ajbmeb-1318	67	13	,	,	PUNCT
ajbmeb-1318	67	14	or	or	CCONJ
ajbmeb-1318	67	15	are	be	AUX
ajbmeb-1318	67	16	characterized	characterize	VERB
ajbmeb-1318	67	17	by	by	ADP
ajbmeb-1318	67	18	slow	slow	ADJ
ajbmeb-1318	67	19	economic	economic	ADJ
ajbmeb-1318	67	20	growth	growth	NOUN
ajbmeb-1318	67	21	,	,	PUNCT
ajbmeb-1318	67	22	the	the	DET
ajbmeb-1318	67	23	likelihood	likelihood	NOUN
ajbmeb-1318	67	24	of	of	ADP
ajbmeb-1318	67	25	the	the	DET
ajbmeb-1318	67	26	importance	importance	NOUN
ajbmeb-1318	67	27	of	of	ADP
ajbmeb-1318	67	28	issuing	issue	VERB
ajbmeb-1318	67	29	and	and	CCONJ
ajbmeb-1318	67	30	developing	develop	VERB
ajbmeb-1318	67	31	such	such	ADJ
ajbmeb-1318	67	32	standards	standard	NOUN
ajbmeb-1318	67	33	is	be	AUX
ajbmeb-1318	67	34	slim	slim	ADJ
ajbmeb-1318	67	35	,	,	PUNCT
ajbmeb-1318	67	36	which	which	PRON
ajbmeb-1318	67	37	reflects	reflect	VERB
ajbmeb-1318	67	38	on	on	ADP
ajbmeb-1318	67	39	the	the	DET
ajbmeb-1318	67	40	importance	importance	NOUN
ajbmeb-1318	67	41	of	of	ADP
ajbmeb-1318	67	42	preparing	prepare	VERB
ajbmeb-1318	67	43	financial	financial	ADJ
ajbmeb-1318	67	44	reports	report	NOUN
ajbmeb-1318	67	45	,	,	PUNCT
ajbmeb-1318	67	46	which	which	PRON
ajbmeb-1318	67	47	may	may	AUX
ajbmeb-1318	67	48	include	include	VERB
ajbmeb-1318	67	49	useful	useful	ADJ
ajbmeb-1318	67	50	information	information	NOUN
ajbmeb-1318	67	51	for	for	ADP
ajbmeb-1318	67	52	users	user	NOUN
ajbmeb-1318	67	53	of	of	ADP
ajbmeb-1318	67	54	those	those	DET
ajbmeb-1318	67	55	reports	report	NOUN
ajbmeb-1318	67	56	.	.	PUNCT
ajbmeb-1318	67	57	”	"	PUNCT
ajbmeb-1318	68	1	(	(	PUNCT
ajbmeb-1318	68	2	abu	abu	PROPN
ajbmeb-1318	68	3	ghazaleh	ghazaleh	PROPN
ajbmeb-1318	68	4	(	(	PUNCT
ajbmeb-1318	68	5	1997	1997	NUM
ajbmeb-1318	68	6	:	:	PUNCT
ajbmeb-1318	68	7	6	6	NUM
ajbmeb-1318	68	8	-	-	SYM
ajbmeb-1318	68	9	7	7	NUM
ajbmeb-1318	68	10	)	)	PUNCT
ajbmeb-1318	68	11	.	.	PUNCT
ajbmeb-1318	69	1	(	(	PUNCT
ajbmeb-1318	69	2	salloum	salloum	NOUN
ajbmeb-1318	69	3	and	and	CCONJ
ajbmeb-1318	69	4	nouri	nouri	PROPN
ajbmeb-1318	69	5	)	)	PUNCT
ajbmeb-1318	69	6	defined	define	VERB
ajbmeb-1318	69	7	it	it	PRON
ajbmeb-1318	69	8	from	from	ADP
ajbmeb-1318	69	9	the	the	DET
ajbmeb-1318	69	10	accounting	accounting	NOUN
ajbmeb-1318	69	11	aspect	aspect	NOUN
ajbmeb-1318	69	12	as	as	ADP
ajbmeb-1318	69	13	(	(	PUNCT
ajbmeb-1318	69	14	the	the	DET
ajbmeb-1318	69	15	basic	basic	ADJ
ajbmeb-1318	69	16	guide	guide	NOUN
ajbmeb-1318	69	17	for	for	ADP
ajbmeb-1318	69	18	measuring	measure	VERB
ajbmeb-1318	69	19	operations	operation	NOUN
ajbmeb-1318	69	20	,	,	PUNCT
ajbmeb-1318	69	21	events	event	NOUN
ajbmeb-1318	69	22	and	and	CCONJ
ajbmeb-1318	69	23	circumstances	circumstance	NOUN
ajbmeb-1318	69	24	that	that	PRON
ajbmeb-1318	69	25	would	would	AUX
ajbmeb-1318	69	26	affect	affect	VERB
ajbmeb-1318	69	27	the	the	DET
ajbmeb-1318	69	28	financial	financial	ADJ
ajbmeb-1318	69	29	position	position	NOUN
ajbmeb-1318	69	30	of	of	ADP
ajbmeb-1318	69	31	the	the	DET
ajbmeb-1318	69	32	unit	unit	NOUN
ajbmeb-1318	69	33	and	and	CCONJ
ajbmeb-1318	69	34	the	the	DET
ajbmeb-1318	69	35	result	result	NOUN
ajbmeb-1318	69	36	of	of	ADP
ajbmeb-1318	69	37	its	its	PRON
ajbmeb-1318	69	38	work	work	NOUN
ajbmeb-1318	69	39	,	,	PUNCT
ajbmeb-1318	69	40	from	from	ADP
ajbmeb-1318	69	41	communicating	communicate	VERB
ajbmeb-1318	69	42	information	information	NOUN
ajbmeb-1318	69	43	to	to	ADP
ajbmeb-1318	69	44	its	its	PRON
ajbmeb-1318	69	45	beneficiaries	beneficiary	NOUN
ajbmeb-1318	69	46	)	)	PUNCT
ajbmeb-1318	69	47	.	.	PUNCT
ajbmeb-1318	70	1	(	(	PUNCT
ajbmeb-1318	70	2	salloum	salloum	NOUN
ajbmeb-1318	70	3	and	and	CCONJ
ajbmeb-1318	70	4	nouri	nouri	PROPN
ajbmeb-1318	70	5	,	,	PUNCT
ajbmeb-1318	70	6	2009	2009	NUM
ajbmeb-1318	70	7	:	:	PUNCT
ajbmeb-1318	70	8	12	12	NUM
ajbmeb-1318	70	9	)	)	PUNCT
ajbmeb-1318	70	10	.	.	PUNCT
ajbmeb-1318	71	1	as	as	ADP
ajbmeb-1318	71	2	for	for	ADP
ajbmeb-1318	71	3	accounting	accounting	NOUN
ajbmeb-1318	71	4	standards	standard	NOUN
ajbmeb-1318	71	5	in	in	ADP
ajbmeb-1318	71	6	the	the	DET
ajbmeb-1318	71	7	public	public	ADJ
ajbmeb-1318	71	8	sector	sector	NOUN
ajbmeb-1318	71	9	,	,	PUNCT
ajbmeb-1318	71	10	they	they	PRON
ajbmeb-1318	71	11	can	can	AUX
ajbmeb-1318	71	12	be	be	AUX
ajbmeb-1318	71	13	defined	define	VERB
ajbmeb-1318	71	14	as	as	ADP
ajbmeb-1318	71	15	(	(	PUNCT
ajbmeb-1318	71	16	general	general	ADJ
ajbmeb-1318	71	17	guidelines	guideline	NOUN
ajbmeb-1318	71	18	that	that	PRON
ajbmeb-1318	71	19	lead	lead	VERB
ajbmeb-1318	71	20	to	to	ADP
ajbmeb-1318	71	21	rationalizing	rationalize	VERB
ajbmeb-1318	71	22	and	and	CCONJ
ajbmeb-1318	71	23	organizing	organize	VERB
ajbmeb-1318	71	24	accounting	accounting	NOUN
ajbmeb-1318	71	25	work	work	NOUN
ajbmeb-1318	71	26	in	in	ADP
ajbmeb-1318	71	27	government	government	NOUN
ajbmeb-1318	71	28	units	unit	NOUN
ajbmeb-1318	71	29	)	)	PUNCT
ajbmeb-1318	71	30	(	(	PUNCT
ajbmeb-1318	71	31	minh	minh	INTJ
ajbmeb-1318	71	32	,	,	PUNCT
ajbmeb-1318	71	33	2014	2014	NUM
ajbmeb-1318	71	34	:	:	PUNCT
ajbmeb-1318	71	35	405	405	NUM
ajbmeb-1318	71	36	)	)	PUNCT
ajbmeb-1318	71	37	.	.	PUNCT
ajbmeb-1318	72	1	the	the	DET
ajbmeb-1318	72	2	researcher	researcher	NOUN
ajbmeb-1318	72	3	believes	believe	VERB
ajbmeb-1318	72	4	that	that	SCONJ
ajbmeb-1318	72	5	the	the	DET
ajbmeb-1318	72	6	accounting	accounting	NOUN
ajbmeb-1318	72	7	standard	standard	NOUN
ajbmeb-1318	72	8	in	in	ADP
ajbmeb-1318	72	9	general	general	ADJ
ajbmeb-1318	72	10	is	be	AUX
ajbmeb-1318	72	11	(	(	PUNCT
ajbmeb-1318	72	12	a	a	DET
ajbmeb-1318	72	13	standard	standard	ADJ
ajbmeb-1318	72	14	,	,	PUNCT
ajbmeb-1318	72	15	model	model	NOUN
ajbmeb-1318	72	16	,	,	PUNCT
ajbmeb-1318	72	17	tool	tool	NOUN
ajbmeb-1318	72	18	or	or	CCONJ
ajbmeb-1318	72	19	general	general	ADJ
ajbmeb-1318	72	20	guidelines	guideline	NOUN
ajbmeb-1318	72	21	that	that	PRON
ajbmeb-1318	72	22	represent	represent	VERB
ajbmeb-1318	72	23	solutions	solution	NOUN
ajbmeb-1318	72	24	that	that	PRON
ajbmeb-1318	72	25	have	have	AUX
ajbmeb-1318	72	26	been	be	AUX
ajbmeb-1318	72	27	formulated	formulate	VERB
ajbmeb-1318	72	28	and	and	CCONJ
ajbmeb-1318	72	29	circulated	circulate	VERB
ajbmeb-1318	72	30	through	through	ADP
ajbmeb-1318	72	31	studying	study	VERB
ajbmeb-1318	72	32	the	the	DET
ajbmeb-1318	72	33	problems	problem	NOUN
ajbmeb-1318	72	34	that	that	PRON
ajbmeb-1318	72	35	occurred	occur	VERB
ajbmeb-1318	72	36	in	in	ADP
ajbmeb-1318	72	37	practical	practical	ADJ
ajbmeb-1318	72	38	accounting	accounting	NOUN
ajbmeb-1318	72	39	practices	practice	NOUN
ajbmeb-1318	72	40	and	and	CCONJ
ajbmeb-1318	72	41	identifying	identify	VERB
ajbmeb-1318	72	42	their	their	PRON
ajbmeb-1318	72	43	causes	cause	NOUN
ajbmeb-1318	72	44	through	through	ADP
ajbmeb-1318	72	45	which	which	PRON
ajbmeb-1318	72	46	description	description	NOUN
ajbmeb-1318	72	47	,	,	PUNCT
ajbmeb-1318	72	48	measurement	measurement	NOUN
ajbmeb-1318	72	49	,	,	PUNCT
ajbmeb-1318	72	50	comparison	comparison	NOUN
ajbmeb-1318	72	51	and	and	CCONJ
ajbmeb-1318	72	52	accounting	accounting	NOUN
ajbmeb-1318	72	53	compatibility	compatibility	NOUN
ajbmeb-1318	72	54	are	be	AUX
ajbmeb-1318	72	55	achieved	achieve	VERB
ajbmeb-1318	72	56	at	at	ADP
ajbmeb-1318	72	57	the	the	DET
ajbmeb-1318	72	58	local	local	ADJ
ajbmeb-1318	72	59	and	and	CCONJ
ajbmeb-1318	72	60	international	international	ADJ
ajbmeb-1318	72	61	levels	level	NOUN
ajbmeb-1318	72	62	in	in	ADP
ajbmeb-1318	72	63	practices	practice	NOUN
ajbmeb-1318	72	64	.	.	PUNCT
ajbmeb-1318	73	1	and	and	CCONJ
ajbmeb-1318	73	2	accounting	accounting	NOUN
ajbmeb-1318	73	3	applications	application	NOUN
ajbmeb-1318	73	4	,	,	PUNCT
ajbmeb-1318	73	5	that	that	ADV
ajbmeb-1318	73	6	is	is	ADV
ajbmeb-1318	73	7	,	,	PUNCT
ajbmeb-1318	73	8	achieving	achieve	VERB
ajbmeb-1318	73	9	similar	similar	ADJ
ajbmeb-1318	73	10	levels	level	NOUN
ajbmeb-1318	73	11	of	of	ADP
ajbmeb-1318	73	12	disclosure	disclosure	NOUN
ajbmeb-1318	73	13	and	and	CCONJ
ajbmeb-1318	73	14	measurement	measurement	NOUN
ajbmeb-1318	73	15	from	from	ADP
ajbmeb-1318	73	16	one	one	NUM
ajbmeb-1318	73	17	country	country	NOUN
ajbmeb-1318	73	18	to	to	ADP
ajbmeb-1318	73	19	another	another	PRON
ajbmeb-1318	73	20	,	,	PUNCT
ajbmeb-1318	73	21	and	and	CCONJ
ajbmeb-1318	73	22	these	these	PRON
ajbmeb-1318	73	23	must	must	AUX
ajbmeb-1318	73	24	be	be	AUX
ajbmeb-1318	73	25	agreed	agree	VERB
ajbmeb-1318	73	26	upon	upon	SCONJ
ajbmeb-1318	73	27	.	.	PUNCT
ajbmeb-1318	74	1	until	until	ADP
ajbmeb-1318	74	2	the	the	DET
ajbmeb-1318	74	3	current	current	ADJ
ajbmeb-1318	74	4	period	period	NOUN
ajbmeb-1318	74	5	,	,	PUNCT
ajbmeb-1318	74	6	the	the	DET
ajbmeb-1318	74	7	international	international	ADJ
ajbmeb-1318	74	8	accounting	accounting	NOUN
ajbmeb-1318	74	9	standards	standard	NOUN
ajbmeb-1318	74	10	board	board	NOUN
ajbmeb-1318	74	11	has	have	AUX
ajbmeb-1318	74	12	issued	issue	VERB
ajbmeb-1318	74	13	(	(	PUNCT
ajbmeb-1318	74	14	42	42	NUM
ajbmeb-1318	74	15	)	)	PUNCT
ajbmeb-1318	74	16	accounting	accounting	NOUN
ajbmeb-1318	74	17	standards	standard	NOUN
ajbmeb-1318	74	18	on	on	ADP
ajbmeb-1318	74	19	the	the	DET
ajbmeb-1318	74	20	accrual	accrual	ADJ
ajbmeb-1318	74	21	basis	basis	NOUN
ajbmeb-1318	74	22	and	and	CCONJ
ajbmeb-1318	74	23	one	one	NUM
ajbmeb-1318	74	24	standard	standard	NOUN
ajbmeb-1318	74	25	on	on	ADP
ajbmeb-1318	74	26	the	the	DET
ajbmeb-1318	74	27	cash	cash	NOUN
ajbmeb-1318	74	28	basis	basis	NOUN
ajbmeb-1318	74	29	.	.	PUNCT
ajbmeb-1318	75	1	2	2	NUM
ajbmeb-1318	75	2	-the	-the	DET
ajbmeb-1318	75	3	importance	importance	NOUN
ajbmeb-1318	75	4	,	,	PUNCT
ajbmeb-1318	75	5	benefits	benefit	NOUN
ajbmeb-1318	75	6	or	or	CCONJ
ajbmeb-1318	75	7	advantages	advantage	NOUN
ajbmeb-1318	75	8	of	of	ADP
ajbmeb-1318	75	9	applying	apply	VERB
ajbmeb-1318	75	10	ipsas	ipsa	NOUN
ajbmeb-1318	75	11	standards	standard	NOUN
ajbmeb-1318	75	12	/	/	PUNCT
ajbmeb-1318	75	13	the	the	DET
ajbmeb-1318	75	14	importance	importance	NOUN
ajbmeb-1318	75	15	of	of	ADP
ajbmeb-1318	75	16	international	international	ADJ
ajbmeb-1318	75	17	accounting	accounting	NOUN
ajbmeb-1318	75	18	standards	standard	NOUN
ajbmeb-1318	75	19	lies	lie	VERB
ajbmeb-1318	75	20	in	in	ADP
ajbmeb-1318	75	21	achieving	achieve	VERB
ajbmeb-1318	75	22	compatibility	compatibility	NOUN
ajbmeb-1318	75	23	of	of	ADP
ajbmeb-1318	75	24	accounting	accounting	NOUN
ajbmeb-1318	75	25	policies	policy	NOUN
ajbmeb-1318	75	26	at	at	ADP
ajbmeb-1318	75	27	the	the	DET
ajbmeb-1318	75	28	international	international	ADJ
ajbmeb-1318	75	29	level	level	NOUN
ajbmeb-1318	75	30	through	through	ADP
ajbmeb-1318	75	31	unifying	unify	VERB
ajbmeb-1318	75	32	the	the	DET
ajbmeb-1318	75	33	preparation	preparation	NOUN
ajbmeb-1318	75	34	and	and	CCONJ
ajbmeb-1318	75	35	presentation	presentation	NOUN
ajbmeb-1318	75	36	of	of	ADP
ajbmeb-1318	75	37	financial	financial	ADJ
ajbmeb-1318	75	38	statements	statement	NOUN
ajbmeb-1318	75	39	and	and	CCONJ
ajbmeb-1318	75	40	through	through	ADP
ajbmeb-1318	75	41	modernization	modernization	NOUN
ajbmeb-1318	75	42	of	of	ADP
ajbmeb-1318	75	43	accounting	accounting	NOUN
ajbmeb-1318	75	44	systems	system	NOUN
ajbmeb-1318	75	45	and	and	CCONJ
ajbmeb-1318	75	46	working	work	VERB
ajbmeb-1318	75	47	to	to	PART
ajbmeb-1318	75	48	improve	improve	VERB
ajbmeb-1318	75	49	the	the	DET
ajbmeb-1318	75	50	quality	quality	NOUN
ajbmeb-1318	75	51	of	of	ADP
ajbmeb-1318	75	52	government	government	NOUN
ajbmeb-1318	75	53	financial	financial	ADJ
ajbmeb-1318	75	54	reporting	reporting	NOUN
ajbmeb-1318	75	55	,	,	PUNCT
ajbmeb-1318	75	56	and	and	CCONJ
ajbmeb-1318	75	57	adopting	adopt	VERB
ajbmeb-1318	75	58	a	a	DET
ajbmeb-1318	75	59	global	global	ADJ
ajbmeb-1318	75	60	accounting	accounting	NOUN
ajbmeb-1318	75	61	language	language	NOUN
ajbmeb-1318	75	62	.	.	PUNCT
ajbmeb-1318	76	1	one	one	NUM
ajbmeb-1318	76	2	that	that	PRON
ajbmeb-1318	76	3	will	will	AUX
ajbmeb-1318	76	4	ensure	ensure	VERB
ajbmeb-1318	76	5	its	its	PRON
ajbmeb-1318	76	6	suitability	suitability	NOUN
ajbmeb-1318	76	7	,	,	PUNCT
ajbmeb-1318	76	8	efficiency	efficiency	NOUN
ajbmeb-1318	76	9	,	,	PUNCT
ajbmeb-1318	76	10	understanding	understanding	NOUN
ajbmeb-1318	76	11	,	,	PUNCT
ajbmeb-1318	76	12	reliability	reliability	NOUN
ajbmeb-1318	76	13	,	,	PUNCT
ajbmeb-1318	76	14	timeliness	timeliness	NOUN
ajbmeb-1318	76	15	,	,	PUNCT
ajbmeb-1318	76	16	neutrality	neutrality	NOUN
ajbmeb-1318	76	17	,	,	PUNCT
ajbmeb-1318	76	18	comparability	comparability	NOUN
ajbmeb-1318	76	19	,	,	PUNCT
ajbmeb-1318	76	20	transparency	transparency	NOUN
ajbmeb-1318	76	21	and	and	CCONJ
ajbmeb-1318	76	22	accountability	accountability	NOUN
ajbmeb-1318	76	23	,	,	PUNCT
ajbmeb-1318	76	24	leading	lead	VERB
ajbmeb-1318	76	25	to	to	ADP
ajbmeb-1318	76	26	a	a	DET
ajbmeb-1318	76	27	qualitative	qualitative	ADJ
ajbmeb-1318	76	28	change	change	NOUN
ajbmeb-1318	76	29	in	in	ADP
ajbmeb-1318	76	30	accounting	accounting	NOUN
ajbmeb-1318	76	31	information	information	NOUN
ajbmeb-1318	76	32	and	and	CCONJ
ajbmeb-1318	76	33	reports	report	NOUN
ajbmeb-1318	76	34	that	that	PRON
ajbmeb-1318	76	35	will	will	AUX
ajbmeb-1318	76	36	enhance	enhance	VERB
ajbmeb-1318	76	37	confidence	confidence	NOUN
ajbmeb-1318	76	38	and	and	CCONJ
ajbmeb-1318	76	39	empower	empower	NOUN
ajbmeb-1318	76	40	investors	investor	NOUN
ajbmeb-1318	76	41	and	and	CCONJ
ajbmeb-1318	76	42	other	other	ADJ
ajbmeb-1318	76	43	users	user	NOUN
ajbmeb-1318	76	44	of	of	ADP
ajbmeb-1318	76	45	accounting	account	VERB
ajbmeb-1318	76	46	information	information	NOUN
ajbmeb-1318	76	47	around	around	ADP
ajbmeb-1318	76	48	the	the	DET
ajbmeb-1318	76	49	world	world	NOUN
ajbmeb-1318	76	50	by	by	ADP
ajbmeb-1318	76	51	providing	provide	VERB
ajbmeb-1318	76	52	guidance	guidance	NOUN
ajbmeb-1318	76	53	and	and	CCONJ
ajbmeb-1318	76	54	direction	direction	NOUN
ajbmeb-1318	76	55	to	to	ADP
ajbmeb-1318	76	56	accounting	accounting	NOUN
ajbmeb-1318	76	57	professionals	professional	NOUN
ajbmeb-1318	76	58	.	.	PUNCT
ajbmeb-1318	77	1	in	in	ADP
ajbmeb-1318	77	2	order	order	NOUN
ajbmeb-1318	77	3	to	to	PART
ajbmeb-1318	77	4	improve	improve	VERB
ajbmeb-1318	77	5	the	the	DET
ajbmeb-1318	77	6	quality	quality	NOUN
ajbmeb-1318	77	7	of	of	ADP
ajbmeb-1318	77	8	financial	financial	ADJ
ajbmeb-1318	77	9	information	information	NOUN
ajbmeb-1318	77	10	and	and	CCONJ
ajbmeb-1318	77	11	achieve	achieve	VERB
ajbmeb-1318	77	12	full	full	ADJ
ajbmeb-1318	77	13	disclosure	disclosure	NOUN
ajbmeb-1318	77	14	of	of	ADP
ajbmeb-1318	77	15	the	the	DET
ajbmeb-1318	77	16	activity	activity	NOUN
ajbmeb-1318	77	17	of	of	ADP
ajbmeb-1318	77	18	public	public	ADJ
ajbmeb-1318	77	19	sector	sector	NOUN
ajbmeb-1318	77	20	units	unit	NOUN
ajbmeb-1318	77	21	(	(	PUNCT
ajbmeb-1318	77	22	ahmad	ahmad	PROPN
ajbmeb-1318	77	23	&	&	CCONJ
ajbmeb-1318	77	24	khan	khan	PROPN
ajbmeb-1318	77	25	,	,	PUNCT
ajbmeb-1318	77	26	2010:41	2010:41	NUM
ajbmeb-1318	77	27	)	)	PUNCT
ajbmeb-1318	77	28	.	.	PUNCT
ajbmeb-1318	78	1	3	3	NUM
ajbmeb-1318	78	2	-the	-the	DET
ajbmeb-1318	78	3	experiences	experience	NOUN
ajbmeb-1318	78	4	of	of	ADP
ajbmeb-1318	78	5	some	some	DET
ajbmeb-1318	78	6	countries	country	NOUN
ajbmeb-1318	78	7	in	in	ADP
ajbmeb-1318	78	8	switching	switch	VERB
ajbmeb-1318	78	9	to	to	ADP
ajbmeb-1318	78	10	the	the	DET
ajbmeb-1318	78	11	accrual	accrual	ADJ
ajbmeb-1318	78	12	basis	basis	NOUN
ajbmeb-1318	78	13	of	of	ADP
ajbmeb-1318	78	14	accounting	account	VERB
ajbmeb-1318	78	15	under	under	ADP
ajbmeb-1318	78	16	ipsas	ipsa	NOUN
ajbmeb-1318	78	17	/	/	PUNCT
ajbmeb-1318	78	18	the	the	DET
ajbmeb-1318	78	19	global	global	ADJ
ajbmeb-1318	78	20	financial	financial	ADJ
ajbmeb-1318	78	21	crisis	crisis	NOUN
ajbmeb-1318	78	22	demonstrated	demonstrate	VERB
ajbmeb-1318	78	23	the	the	DET
ajbmeb-1318	78	24	inability	inability	NOUN
ajbmeb-1318	78	25	of	of	ADP
ajbmeb-1318	78	26	countries	country	NOUN
ajbmeb-1318	78	27	to	to	PART
ajbmeb-1318	78	28	face	face	VERB
ajbmeb-1318	78	29	their	their	PRON
ajbmeb-1318	78	30	obligations	obligation	NOUN
ajbmeb-1318	78	31	and	and	CCONJ
ajbmeb-1318	78	32	perform	perform	VERB
ajbmeb-1318	78	33	their	their	PRON
ajbmeb-1318	78	34	services	service	NOUN
ajbmeb-1318	78	35	in	in	ADP
ajbmeb-1318	78	36	the	the	DET
ajbmeb-1318	78	37	required	require	VERB
ajbmeb-1318	78	38	manner	manner	NOUN
ajbmeb-1318	78	39	,	,	PUNCT
ajbmeb-1318	78	40	and	and	CCONJ
ajbmeb-1318	78	41	the	the	DET
ajbmeb-1318	78	42	main	main	ADJ
ajbmeb-1318	78	43	reason	reason	NOUN
ajbmeb-1318	78	44	behind	behind	ADP
ajbmeb-1318	78	45	this	this	PRON
ajbmeb-1318	78	46	was	be	AUX
ajbmeb-1318	78	47	the	the	DET
ajbmeb-1318	78	48	lack	lack	NOUN
ajbmeb-1318	78	49	of	of	ADP
ajbmeb-1318	78	50	transparency	transparency	NOUN
ajbmeb-1318	78	51	,	,	PUNCT
ajbmeb-1318	78	52	its	its	PRON
ajbmeb-1318	78	53	fragility	fragility	NOUN
ajbmeb-1318	78	54	,	,	PUNCT
ajbmeb-1318	78	55	and	and	CCONJ
ajbmeb-1318	78	56	the	the	DET
ajbmeb-1318	78	57	lack	lack	NOUN
ajbmeb-1318	78	58	of	of	ADP
ajbmeb-1318	78	59	clarity	clarity	NOUN
ajbmeb-1318	78	60	in	in	ADP
ajbmeb-1318	78	61	public	public	ADJ
ajbmeb-1318	78	62	finances	finance	NOUN
ajbmeb-1318	78	63	,	,	PUNCT
ajbmeb-1318	78	64	in	in	ADP
ajbmeb-1318	78	65	addition	addition	NOUN
ajbmeb-1318	78	66	to	to	ADP
ajbmeb-1318	78	67	the	the	DET
ajbmeb-1318	78	68	weakness	weakness	NOUN
ajbmeb-1318	78	69	from	from	ADP
ajbmeb-1318	78	70	which	which	PRON
ajbmeb-1318	78	71	it	it	PRON
ajbmeb-1318	78	72	suffers	suffer	VERB
ajbmeb-1318	78	73	.	.	PUNCT
ajbmeb-1318	79	1	good	good	ADJ
ajbmeb-1318	79	2	financial	financial	ADJ
ajbmeb-1318	79	3	management	management	NOUN
ajbmeb-1318	79	4	rules	rule	NOUN
ajbmeb-1318	79	5	,	,	PUNCT
ajbmeb-1318	79	6	which	which	PRON
ajbmeb-1318	79	7	affected	affect	VERB
ajbmeb-1318	79	8	the	the	DET
ajbmeb-1318	79	9	state	state	NOUN
ajbmeb-1318	79	10	’s	’s	PART
ajbmeb-1318	79	11	ability	ability	NOUN
ajbmeb-1318	79	12	to	to	PART
ajbmeb-1318	79	13	achieve	achieve	VERB
ajbmeb-1318	79	14	accountability	accountability	NOUN
ajbmeb-1318	79	15	effectively	effectively	ADV
ajbmeb-1318	79	16	.	.	PUNCT
ajbmeb-1318	80	1	as	as	ADP
ajbmeb-1318	80	2	a	a	DET
ajbmeb-1318	80	3	result	result	NOUN
ajbmeb-1318	80	4	,	,	PUNCT
ajbmeb-1318	80	5	states	state	NOUN
ajbmeb-1318	80	6	were	be	AUX
ajbmeb-1318	80	7	forced	force	VERB
ajbmeb-1318	80	8	to	to	PART
ajbmeb-1318	80	9	reconsider	reconsider	VERB
ajbmeb-1318	80	10	their	their	PRON
ajbmeb-1318	80	11	financial	financial	ADJ
ajbmeb-1318	80	12	,	,	PUNCT
ajbmeb-1318	80	13	accounting	accounting	NOUN
ajbmeb-1318	80	14	,	,	PUNCT
ajbmeb-1318	80	15	and	and	CCONJ
ajbmeb-1318	80	16	economic	economic	ADJ
ajbmeb-1318	80	17	systems	system	NOUN
ajbmeb-1318	80	18	in	in	ADP
ajbmeb-1318	80	19	a	a	DET
ajbmeb-1318	80	20	way	way	NOUN
ajbmeb-1318	80	21	that	that	PRON
ajbmeb-1318	80	22	makes	make	VERB
ajbmeb-1318	80	23	them	they	PRON
ajbmeb-1318	80	24	more	more	ADV
ajbmeb-1318	80	25	transparent	transparent	ADJ
ajbmeb-1318	80	26	.	.	PUNCT
ajbmeb-1318	81	1	that	that	PRON
ajbmeb-1318	81	2	is	be	AUX
ajbmeb-1318	81	3	,	,	PUNCT
ajbmeb-1318	81	4	the	the	DET
ajbmeb-1318	81	5	need	need	NOUN
ajbmeb-1318	81	6	for	for	ADP
ajbmeb-1318	81	7	reforms	reform	NOUN
ajbmeb-1318	81	8	in	in	ADP
ajbmeb-1318	81	9	the	the	DET
ajbmeb-1318	81	10	public	public	ADJ
ajbmeb-1318	81	11	sector	sector	NOUN
ajbmeb-1318	81	12	increased	increase	VERB
ajbmeb-1318	81	13	,	,	PUNCT
ajbmeb-1318	81	14	by	by	ADP
ajbmeb-1318	81	15	following	follow	VERB
ajbmeb-1318	81	16	the	the	DET
ajbmeb-1318	81	17	accrual	accrual	ADJ
ajbmeb-1318	81	18	basis	basis	NOUN
ajbmeb-1318	81	19	that	that	SCONJ
ajbmeb-1318	81	20	it	it	PRON
ajbmeb-1318	81	21	is	be	AUX
ajbmeb-1318	81	22	considered	consider	VERB
ajbmeb-1318	81	23	the	the	DET
ajbmeb-1318	81	24	first	first	ADJ
ajbmeb-1318	81	25	stage	stage	NOUN
ajbmeb-1318	81	26	of	of	ADP
ajbmeb-1318	81	27	reform	reform	NOUN
ajbmeb-1318	81	28	.	.	PUNCT
ajbmeb-1318	82	1	(	(	PUNCT
ajbmeb-1318	82	2	jabi	jabi	NOUN
ajbmeb-1318	82	3	and	and	CCONJ
ajbmeb-1318	82	4	meliani	meliani	PROPN
ajbmeb-1318	82	5	,	,	PUNCT
ajbmeb-1318	82	6	2017	2017	NUM
ajbmeb-1318	82	7	:	:	SYM
ajbmeb-1318	82	8	141	141	NUM
ajbmeb-1318	82	9	)	)	PUNCT
ajbmeb-1318	82	10	.	.	PUNCT
ajbmeb-1318	83	1	ipsas	ipsa	NOUN
ajbmeb-1318	83	2	was	be	AUX
ajbmeb-1318	83	3	adopted	adopt	VERB
ajbmeb-1318	83	4	by	by	ADP
ajbmeb-1318	83	5	many	many	ADJ
ajbmeb-1318	83	6	countries	country	NOUN
ajbmeb-1318	83	7	around	around	ADP
ajbmeb-1318	83	8	the	the	DET
ajbmeb-1318	83	9	world	world	NOUN
ajbmeb-1318	83	10	,	,	PUNCT
ajbmeb-1318	83	11	and	and	CCONJ
ajbmeb-1318	83	12	new	new	PROPN
ajbmeb-1318	83	13	zealand	zealand	PROPN
ajbmeb-1318	83	14	was	be	AUX
ajbmeb-1318	83	15	the	the	DET
ajbmeb-1318	83	16	first	first	ADJ
ajbmeb-1318	83	17	to	to	PART
ajbmeb-1318	83	18	adopt	adopt	VERB
ajbmeb-1318	83	19	and	and	CCONJ
ajbmeb-1318	83	20	implement	implement	VERB
ajbmeb-1318	83	21	it	it	PRON
ajbmeb-1318	83	22	,	,	PUNCT
ajbmeb-1318	83	23	followed	follow	VERB
ajbmeb-1318	83	24	by	by	ADP
ajbmeb-1318	83	25	australia	australia	PROPN
ajbmeb-1318	83	26	,	,	PUNCT
ajbmeb-1318	83	27	the	the	DET
ajbmeb-1318	83	28	united	united	PROPN
ajbmeb-1318	83	29	kingdom	kingdom	PROPN
ajbmeb-1318	83	30	,	,	PUNCT
ajbmeb-1318	83	31	sweden	sweden	PROPN
ajbmeb-1318	83	32	and	and	CCONJ
ajbmeb-1318	83	33	other	other	ADJ
ajbmeb-1318	83	34	countries	country	NOUN
ajbmeb-1318	83	35	.	.	PUNCT
ajbmeb-1318	84	1	recently	recently	ADV
ajbmeb-1318	84	2	,	,	PUNCT
ajbmeb-1318	84	3	some	some	DET
ajbmeb-1318	84	4	american	american	ADJ
ajbmeb-1318	84	5	journal	journal	PROPN
ajbmeb-1318	84	6	of	of	ADP
ajbmeb-1318	84	7	business	business	NOUN
ajbmeb-1318	84	8	management	management	NOUN
ajbmeb-1318	84	9	,	,	PUNCT
ajbmeb-1318	84	10	economics	economic	NOUN
ajbmeb-1318	84	11	and	and	CCONJ
ajbmeb-1318	84	12	banking	banking	NOUN
ajbmeb-1318	84	13	volume	volume	NOUN
ajbmeb-1318	84	14	17	17	NUM
ajbmeb-1318	84	15	oct	oct	PROPN
ajbmeb-1318	84	16	.	.	PROPN
ajbmeb-1318	84	17	,	,	PUNCT
ajbmeb-1318	84	18	2023	2023	NUM
ajbmeb-1318	84	19	p	p	NOUN
ajbmeb-1318	84	20	a	a	DET
ajbmeb-1318	84	21	g	g	NOUN
ajbmeb-1318	84	22	e	e	NOUN
ajbmeb-1318	84	23	|	|	ADV
ajbmeb-1318	84	24	35	35	NUM
ajbmeb-1318	84	25	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-1318	84	26	arab	arab	ADJ
ajbmeb-1318	84	27	countries	country	NOUN
ajbmeb-1318	84	28	,	,	PUNCT
ajbmeb-1318	84	29	such	such	ADJ
ajbmeb-1318	84	30	as	as	ADP
ajbmeb-1318	84	31	kuwait	kuwait	PROPN
ajbmeb-1318	84	32	,	,	PUNCT
ajbmeb-1318	84	33	morocco	morocco	PROPN
ajbmeb-1318	84	34	,	,	PUNCT
ajbmeb-1318	84	35	and	and	CCONJ
ajbmeb-1318	84	36	jordan	jordan	PROPN
ajbmeb-1318	84	37	,	,	PUNCT
ajbmeb-1318	84	38	began	begin	VERB
ajbmeb-1318	84	39	to	to	PART
ajbmeb-1318	84	40	shift	shift	VERB
ajbmeb-1318	84	41	to	to	ADP
ajbmeb-1318	84	42	the	the	DET
ajbmeb-1318	84	43	accrual	accrual	ADJ
ajbmeb-1318	84	44	basis	basis	NOUN
ajbmeb-1318	84	45	according	accord	VERB
ajbmeb-1318	84	46	to	to	ADP
ajbmeb-1318	84	47	ipsas	ipsa	NOUN
ajbmeb-1318	84	48	.	.	PUNCT
ajbmeb-1318	85	1	(	(	PUNCT
ajbmeb-1318	85	2	jabi	jabi	NOUN
ajbmeb-1318	85	3	,	,	PUNCT
ajbmeb-1318	85	4	2017	2017	NUM
ajbmeb-1318	85	5	:	:	SYM
ajbmeb-1318	85	6	684	684	NUM
ajbmeb-1318	85	7	)	)	PUNCT
ajbmeb-1318	85	8	.	.	PUNCT
ajbmeb-1318	86	1	many	many	ADJ
ajbmeb-1318	86	2	countries	country	NOUN
ajbmeb-1318	86	3	around	around	ADP
ajbmeb-1318	86	4	the	the	DET
ajbmeb-1318	86	5	world	world	NOUN
ajbmeb-1318	86	6	have	have	AUX
ajbmeb-1318	86	7	moved	move	VERB
ajbmeb-1318	86	8	towards	towards	ADP
ajbmeb-1318	86	9	accrual	accrual	ADJ
ajbmeb-1318	86	10	accounting	accounting	NOUN
ajbmeb-1318	86	11	due	due	ADP
ajbmeb-1318	86	12	to	to	ADP
ajbmeb-1318	86	13	the	the	DET
ajbmeb-1318	86	14	benefits	benefit	NOUN
ajbmeb-1318	86	15	it	it	PRON
ajbmeb-1318	86	16	provides	provide	VERB
ajbmeb-1318	86	17	,	,	PUNCT
ajbmeb-1318	86	18	such	such	ADJ
ajbmeb-1318	86	19	as	as	ADP
ajbmeb-1318	86	20	increased	increase	VERB
ajbmeb-1318	86	21	transparency	transparency	NOUN
ajbmeb-1318	86	22	and	and	CCONJ
ajbmeb-1318	86	23	accountability	accountability	NOUN
ajbmeb-1318	86	24	,	,	PUNCT
ajbmeb-1318	86	25	as	as	ADV
ajbmeb-1318	86	26	well	well	ADV
ajbmeb-1318	86	27	as	as	ADP
ajbmeb-1318	86	28	assistance	assistance	NOUN
ajbmeb-1318	86	29	in	in	ADP
ajbmeb-1318	86	30	decision	decision	NOUN
ajbmeb-1318	86	31	-	-	PUNCT
ajbmeb-1318	86	32	making	making	NOUN
ajbmeb-1318	86	33	.	.	PUNCT
ajbmeb-1318	87	1	in	in	ADP
ajbmeb-1318	87	2	new	new	PROPN
ajbmeb-1318	87	3	zealand	zealand	PROPN
ajbmeb-1318	87	4	,	,	PUNCT
ajbmeb-1318	87	5	we	we	PRON
ajbmeb-1318	87	6	find	find	VERB
ajbmeb-1318	87	7	that	that	SCONJ
ajbmeb-1318	87	8	financial	financial	ADJ
ajbmeb-1318	87	9	reports	report	NOUN
ajbmeb-1318	87	10	are	be	AUX
ajbmeb-1318	87	11	prepared	prepare	VERB
ajbmeb-1318	87	12	at	at	ADP
ajbmeb-1318	87	13	different	different	ADJ
ajbmeb-1318	87	14	levels	level	NOUN
ajbmeb-1318	87	15	according	accord	VERB
ajbmeb-1318	87	16	to	to	ADP
ajbmeb-1318	87	17	the	the	DET
ajbmeb-1318	87	18	degree	degree	NOUN
ajbmeb-1318	87	19	of	of	ADP
ajbmeb-1318	87	20	spending	spending	NOUN
ajbmeb-1318	87	21	,	,	PUNCT
ajbmeb-1318	87	22	and	and	CCONJ
ajbmeb-1318	87	23	biro	biro	PROPN
ajbmeb-1318	87	24	points	point	VERB
ajbmeb-1318	87	25	out	out	ADP
ajbmeb-1318	87	26	that	that	SCONJ
ajbmeb-1318	87	27	the	the	DET
ajbmeb-1318	87	28	experience	experience	NOUN
ajbmeb-1318	87	29	new	new	PROPN
ajbmeb-1318	87	30	zealand	zealand	PROPN
ajbmeb-1318	87	31	is	be	AUX
ajbmeb-1318	87	32	one	one	NUM
ajbmeb-1318	87	33	of	of	ADP
ajbmeb-1318	87	34	the	the	DET
ajbmeb-1318	87	35	exceptional	exceptional	ADJ
ajbmeb-1318	87	36	experiences	experience	NOUN
ajbmeb-1318	87	37	,	,	PUNCT
ajbmeb-1318	87	38	through	through	ADP
ajbmeb-1318	87	39	the	the	DET
ajbmeb-1318	87	40	solutions	solution	NOUN
ajbmeb-1318	87	41	it	it	PRON
ajbmeb-1318	87	42	has	have	AUX
ajbmeb-1318	87	43	found	find	VERB
ajbmeb-1318	87	44	.	.	PUNCT
ajbmeb-1318	88	1	(	(	PUNCT
ajbmeb-1318	88	2	birro	birro	ADJ
ajbmeb-1318	88	3	,	,	PUNCT
ajbmeb-1318	88	4	2010	2010	NUM
ajbmeb-1318	88	5	:	:	PUNCT
ajbmeb-1318	88	6	16	16	NUM
ajbmeb-1318	88	7	)	)	PUNCT
ajbmeb-1318	88	8	..	..	PUNCT
ajbmeb-1318	89	1	4	4	NUM
ajbmeb-1318	89	2	statement	statement	NOUN
ajbmeb-1318	89	3	of	of	ADP
ajbmeb-1318	89	4	the	the	DET
ajbmeb-1318	89	5	impact	impact	NOUN
ajbmeb-1318	89	6	of	of	ADP
ajbmeb-1318	89	7	adopting	adopt	VERB
ajbmeb-1318	89	8	the	the	DET
ajbmeb-1318	89	9	international	international	ADJ
ajbmeb-1318	89	10	public	public	ADJ
ajbmeb-1318	89	11	sector	sector	NOUN
ajbmeb-1318	89	12	accounting	accounting	NOUN
ajbmeb-1318	89	13	standards	standard	NOUN
ajbmeb-1318	89	14	(	(	PUNCT
ajbmeb-1318	89	15	ipsas	ipsa	NOUN
ajbmeb-1318	89	16	)	)	PUNCT
ajbmeb-1318	89	17	in	in	ADP
ajbmeb-1318	89	18	developing	develop	VERB
ajbmeb-1318	89	19	the	the	DET
ajbmeb-1318	89	20	performance	performance	NOUN
ajbmeb-1318	89	21	of	of	ADP
ajbmeb-1318	89	22	government	government	NOUN
ajbmeb-1318	89	23	institutions	institution	NOUN
ajbmeb-1318	89	24	applying	apply	VERB
ajbmeb-1318	89	25	the	the	DET
ajbmeb-1318	89	26	government	government	NOUN
ajbmeb-1318	89	27	accounting	accounting	NOUN
ajbmeb-1318	89	28	system	system	NOUN
ajbmeb-1318	89	29	/	/	PUNCT
ajbmeb-1318	89	30	the	the	DET
ajbmeb-1318	89	31	occurrence	occurrence	NOUN
ajbmeb-1318	89	32	of	of	ADP
ajbmeb-1318	89	33	financial	financial	ADJ
ajbmeb-1318	89	34	crises	crisis	NOUN
ajbmeb-1318	89	35	,	,	PUNCT
ajbmeb-1318	89	36	with	with	ADP
ajbmeb-1318	89	37	the	the	DET
ajbmeb-1318	89	38	observation	observation	NOUN
ajbmeb-1318	89	39	of	of	ADP
ajbmeb-1318	89	40	collapse	collapse	NOUN
ajbmeb-1318	89	41	in	in	ADP
ajbmeb-1318	89	42	some	some	DET
ajbmeb-1318	89	43	international	international	ADJ
ajbmeb-1318	89	44	companies	company	NOUN
ajbmeb-1318	89	45	,	,	PUNCT
ajbmeb-1318	89	46	is	be	AUX
ajbmeb-1318	89	47	caused	cause	VERB
ajbmeb-1318	89	48	by	by	ADP
ajbmeb-1318	89	49	the	the	DET
ajbmeb-1318	89	50	failure	failure	NOUN
ajbmeb-1318	89	51	to	to	PART
ajbmeb-1318	89	52	display	display	VERB
ajbmeb-1318	89	53	information	information	NOUN
ajbmeb-1318	89	54	related	relate	VERB
ajbmeb-1318	89	55	to	to	ADP
ajbmeb-1318	89	56	financial	financial	ADJ
ajbmeb-1318	89	57	conditions	condition	NOUN
ajbmeb-1318	89	58	with	with	ADP
ajbmeb-1318	89	59	a	a	DET
ajbmeb-1318	89	60	lack	lack	NOUN
ajbmeb-1318	89	61	of	of	ADP
ajbmeb-1318	89	62	skill	skill	NOUN
ajbmeb-1318	89	63	and	and	CCONJ
ajbmeb-1318	89	64	experience	experience	NOUN
ajbmeb-1318	89	65	in	in	ADP
ajbmeb-1318	89	66	the	the	DET
ajbmeb-1318	89	67	field	field	NOUN
ajbmeb-1318	89	68	of	of	ADP
ajbmeb-1318	89	69	accounting	accounting	NOUN
ajbmeb-1318	89	70	and	and	CCONJ
ajbmeb-1318	89	71	oversight	oversight	NOUN
ajbmeb-1318	89	72	for	for	ADP
ajbmeb-1318	89	73	some	some	DET
ajbmeb-1318	89	74	employees	employee	NOUN
ajbmeb-1318	89	75	working	work	VERB
ajbmeb-1318	89	76	in	in	ADP
ajbmeb-1318	89	77	the	the	DET
ajbmeb-1318	89	78	public	public	ADJ
ajbmeb-1318	89	79	sector	sector	NOUN
ajbmeb-1318	89	80	,	,	PUNCT
ajbmeb-1318	89	81	which	which	PRON
ajbmeb-1318	89	82	results	result	VERB
ajbmeb-1318	89	83	in	in	ADP
ajbmeb-1318	89	84	improper	improper	ADJ
ajbmeb-1318	89	85	accounting	accounting	NOUN
ajbmeb-1318	89	86	and	and	CCONJ
ajbmeb-1318	89	87	oversight	oversight	NOUN
ajbmeb-1318	89	88	practices	practice	NOUN
ajbmeb-1318	89	89	,	,	PUNCT
ajbmeb-1318	89	90	which	which	PRON
ajbmeb-1318	89	91	called	call	VERB
ajbmeb-1318	89	92	for	for	ADP
ajbmeb-1318	89	93	the	the	DET
ajbmeb-1318	89	94	necessity	necessity	NOUN
ajbmeb-1318	89	95	of	of	ADP
ajbmeb-1318	89	96	relying	rely	VERB
ajbmeb-1318	89	97	on	on	ADP
ajbmeb-1318	89	98	the	the	DET
ajbmeb-1318	89	99	international	international	ADJ
ajbmeb-1318	89	100	public	public	ADJ
ajbmeb-1318	89	101	sector	sector	NOUN
ajbmeb-1318	89	102	accounting	accounting	NOUN
ajbmeb-1318	89	103	standards	standard	NOUN
ajbmeb-1318	89	104	(	(	PUNCT
ajbmeb-1318	89	105	ipsas	ipsa	NOUN
ajbmeb-1318	89	106	)	)	PUNCT
ajbmeb-1318	89	107	,	,	PUNCT
ajbmeb-1318	89	108	which	which	PRON
ajbmeb-1318	89	109	are	be	AUX
ajbmeb-1318	89	110	related	relate	VERB
ajbmeb-1318	89	111	to	to	ADP
ajbmeb-1318	89	112	the	the	DET
ajbmeb-1318	89	113	intellectual	intellectual	ADJ
ajbmeb-1318	89	114	aspect	aspect	NOUN
ajbmeb-1318	89	115	of	of	ADP
ajbmeb-1318	89	116	accounting	account	VERB
ajbmeb-1318	89	117	through	through	ADP
ajbmeb-1318	89	118	its	its	PRON
ajbmeb-1318	89	119	interest	interest	NOUN
ajbmeb-1318	89	120	in	in	ADP
ajbmeb-1318	89	121	the	the	DET
ajbmeb-1318	89	122	process	process	NOUN
ajbmeb-1318	89	123	of	of	ADP
ajbmeb-1318	89	124	disclosure	disclosure	NOUN
ajbmeb-1318	89	125	,	,	PUNCT
ajbmeb-1318	89	126	accountability	accountability	NOUN
ajbmeb-1318	89	127	,	,	PUNCT
ajbmeb-1318	89	128	oversight	oversight	NOUN
ajbmeb-1318	89	129	,	,	PUNCT
ajbmeb-1318	89	130	and	and	CCONJ
ajbmeb-1318	89	131	transparency	transparency	NOUN
ajbmeb-1318	89	132	,	,	PUNCT
ajbmeb-1318	89	133	while	while	SCONJ
ajbmeb-1318	89	134	developing	develop	VERB
ajbmeb-1318	89	135	treatments	treatment	NOUN
ajbmeb-1318	89	136	and	and	CCONJ
ajbmeb-1318	89	137	procedures	procedure	NOUN
ajbmeb-1318	89	138	.	.	PUNCT
ajbmeb-1318	90	1	what	what	PRON
ajbmeb-1318	90	2	is	be	AUX
ajbmeb-1318	90	3	required	require	VERB
ajbmeb-1318	90	4	is	be	AUX
ajbmeb-1318	90	5	by	by	ADP
ajbmeb-1318	90	6	benefiting	benefit	VERB
ajbmeb-1318	90	7	from	from	ADP
ajbmeb-1318	90	8	the	the	DET
ajbmeb-1318	90	9	experiences	experience	NOUN
ajbmeb-1318	90	10	of	of	ADP
ajbmeb-1318	90	11	some	some	DET
ajbmeb-1318	90	12	countries	country	NOUN
ajbmeb-1318	90	13	that	that	PRON
ajbmeb-1318	90	14	rely	rely	VERB
ajbmeb-1318	90	15	on	on	ADP
ajbmeb-1318	90	16	these	these	DET
ajbmeb-1318	90	17	standards	standard	NOUN
ajbmeb-1318	90	18	,	,	PUNCT
ajbmeb-1318	90	19	with	with	ADP
ajbmeb-1318	90	20	the	the	DET
ajbmeb-1318	90	21	possibility	possibility	NOUN
ajbmeb-1318	90	22	of	of	ADP
ajbmeb-1318	90	23	determining	determine	VERB
ajbmeb-1318	90	24	methods	method	NOUN
ajbmeb-1318	90	25	of	of	ADP
ajbmeb-1318	90	26	recognition	recognition	NOUN
ajbmeb-1318	90	27	and	and	CCONJ
ajbmeb-1318	90	28	measurement	measurement	NOUN
ajbmeb-1318	90	29	,	,	PUNCT
ajbmeb-1318	90	30	while	while	SCONJ
ajbmeb-1318	90	31	gaining	gain	VERB
ajbmeb-1318	90	32	experience	experience	NOUN
ajbmeb-1318	90	33	and	and	CCONJ
ajbmeb-1318	90	34	skill	skill	NOUN
ajbmeb-1318	90	35	in	in	ADP
ajbmeb-1318	90	36	detecting	detect	VERB
ajbmeb-1318	90	37	and	and	CCONJ
ajbmeb-1318	90	38	reducing	reduce	VERB
ajbmeb-1318	90	39	corruption	corruption	NOUN
ajbmeb-1318	90	40	phenomena	phenomenon	NOUN
ajbmeb-1318	90	41	for	for	ADP
ajbmeb-1318	90	42	the	the	DET
ajbmeb-1318	90	43	purpose	purpose	NOUN
ajbmeb-1318	90	44	of	of	ADP
ajbmeb-1318	90	45	preserving	preserve	VERB
ajbmeb-1318	90	46	public	public	ADJ
ajbmeb-1318	90	47	funds	fund	NOUN
ajbmeb-1318	90	48	,	,	PUNCT
ajbmeb-1318	90	49	including	include	VERB
ajbmeb-1318	90	50	public	public	ADJ
ajbmeb-1318	90	51	funds	fund	NOUN
ajbmeb-1318	90	52	and	and	CCONJ
ajbmeb-1318	90	53	property	property	NOUN
ajbmeb-1318	90	54	.	.	PUNCT
ajbmeb-1318	91	1	therefore	therefore	ADV
ajbmeb-1318	91	2	,	,	PUNCT
ajbmeb-1318	91	3	to	to	PART
ajbmeb-1318	91	4	demonstrate	demonstrate	VERB
ajbmeb-1318	91	5	the	the	DET
ajbmeb-1318	91	6	role	role	NOUN
ajbmeb-1318	91	7	of	of	ADP
ajbmeb-1318	91	8	the	the	DET
ajbmeb-1318	91	9	ipsas	ipsas	PROPN
ajbmeb-1318	91	10	standards	standard	NOUN
ajbmeb-1318	91	11	in	in	ADP
ajbmeb-1318	91	12	achieving	achieve	VERB
ajbmeb-1318	91	13	the	the	DET
ajbmeb-1318	91	14	following	follow	VERB
ajbmeb-1318	91	15	:	:	PUNCT
ajbmeb-1318	91	16	first	first	ADV
ajbmeb-1318	91	17	:	:	PUNCT
ajbmeb-1318	91	18	the	the	DET
ajbmeb-1318	91	19	relationship	relationship	NOUN
ajbmeb-1318	91	20	of	of	ADP
ajbmeb-1318	91	21	(	(	PUNCT
ajbmeb-1318	91	22	ipsas	ipsa	NOUN
ajbmeb-1318	91	23	)	)	PUNCT
ajbmeb-1318	91	24	to	to	ADP
ajbmeb-1318	91	25	accountability	accountability	NOUN
ajbmeb-1318	91	26	,	,	PUNCT
ajbmeb-1318	91	27	preserving	preserve	VERB
ajbmeb-1318	91	28	public	public	ADJ
ajbmeb-1318	91	29	money	money	NOUN
ajbmeb-1318	91	30	,	,	PUNCT
ajbmeb-1318	91	31	and	and	CCONJ
ajbmeb-1318	91	32	reducing	reduce	VERB
ajbmeb-1318	91	33	corruption/	corruption/	NUM
ajbmeb-1318	91	34	cases	case	NOUN
ajbmeb-1318	91	35	of	of	ADP
ajbmeb-1318	91	36	fraud	fraud	NOUN
ajbmeb-1318	91	37	and	and	CCONJ
ajbmeb-1318	91	38	violations	violation	NOUN
ajbmeb-1318	91	39	are	be	AUX
ajbmeb-1318	91	40	based	base	VERB
ajbmeb-1318	91	41	on	on	ADP
ajbmeb-1318	91	42	misleading	mislead	VERB
ajbmeb-1318	91	43	financial	financial	ADJ
ajbmeb-1318	91	44	reports	report	NOUN
ajbmeb-1318	91	45	that	that	PRON
ajbmeb-1318	91	46	do	do	AUX
ajbmeb-1318	91	47	not	not	PART
ajbmeb-1318	91	48	reflect	reflect	VERB
ajbmeb-1318	91	49	the	the	DET
ajbmeb-1318	91	50	financial	financial	ADJ
ajbmeb-1318	91	51	reality	reality	NOUN
ajbmeb-1318	91	52	of	of	ADP
ajbmeb-1318	91	53	government	government	NOUN
ajbmeb-1318	91	54	units	unit	NOUN
ajbmeb-1318	91	55	,	,	PUNCT
ajbmeb-1318	91	56	and	and	CCONJ
ajbmeb-1318	91	57	in	in	ADP
ajbmeb-1318	91	58	order	order	NOUN
ajbmeb-1318	91	59	to	to	PART
ajbmeb-1318	91	60	ensure	ensure	VERB
ajbmeb-1318	91	61	the	the	DET
ajbmeb-1318	91	62	use	use	NOUN
ajbmeb-1318	91	63	of	of	ADP
ajbmeb-1318	91	64	state	state	NOUN
ajbmeb-1318	91	65	resources	resource	NOUN
ajbmeb-1318	91	66	and	and	CCONJ
ajbmeb-1318	91	67	achieve	achieve	VERB
ajbmeb-1318	91	68	transparency	transparency	NOUN
ajbmeb-1318	91	69	while	while	SCONJ
ajbmeb-1318	91	70	being	be	AUX
ajbmeb-1318	91	71	subject	subject	ADJ
ajbmeb-1318	91	72	to	to	ADP
ajbmeb-1318	91	73	accountability	accountability	NOUN
ajbmeb-1318	91	74	that	that	PRON
ajbmeb-1318	91	75	achieves	achieve	VERB
ajbmeb-1318	91	76	the	the	DET
ajbmeb-1318	91	77	public	public	ADJ
ajbmeb-1318	91	78	interest	interest	NOUN
ajbmeb-1318	91	79	through	through	ADP
ajbmeb-1318	91	80	the	the	DET
ajbmeb-1318	91	81	preparation	preparation	NOUN
ajbmeb-1318	91	82	of	of	ADP
ajbmeb-1318	91	83	financial	financial	ADJ
ajbmeb-1318	91	84	reports	report	NOUN
ajbmeb-1318	91	85	clear	clear	ADJ
ajbmeb-1318	91	86	and	and	CCONJ
ajbmeb-1318	91	87	transparent	transparent	ADJ
ajbmeb-1318	91	88	presentation	presentation	NOUN
ajbmeb-1318	91	89	of	of	ADP
ajbmeb-1318	91	90	accurate	accurate	ADJ
ajbmeb-1318	91	91	financial	financial	ADJ
ajbmeb-1318	91	92	information	information	NOUN
ajbmeb-1318	91	93	that	that	PRON
ajbmeb-1318	91	94	reflects	reflect	VERB
ajbmeb-1318	91	95	the	the	DET
ajbmeb-1318	91	96	reality	reality	NOUN
ajbmeb-1318	91	97	of	of	ADP
ajbmeb-1318	91	98	the	the	DET
ajbmeb-1318	91	99	financial	financial	ADJ
ajbmeb-1318	91	100	situation	situation	NOUN
ajbmeb-1318	91	101	(	(	PUNCT
ajbmeb-1318	91	102	salia	salia	PROPN
ajbmeb-1318	91	103	and	and	CCONJ
ajbmeb-1318	91	104	atuilik	atuilik	NOUN
ajbmeb-1318	91	105	,	,	PUNCT
ajbmeb-1318	91	106	2018	2018	NUM
ajbmeb-1318	91	107	:	:	PUNCT
ajbmeb-1318	91	108	20	20	NUM
ajbmeb-1318	91	109	-	-	SYM
ajbmeb-1318	91	110	22	22	NUM
ajbmeb-1318	91	111	(	(	PUNCT
ajbmeb-1318	91	112	second	second	ADV
ajbmeb-1318	91	113	:	:	PUNCT
ajbmeb-1318	91	114	the	the	DET
ajbmeb-1318	91	115	relationship	relationship	NOUN
ajbmeb-1318	91	116	of	of	ADP
ajbmeb-1318	91	117	(	(	PUNCT
ajbmeb-1318	91	118	ipsas	ipsa	NOUN
ajbmeb-1318	91	119	)	)	PUNCT
ajbmeb-1318	91	120	to	to	ADP
ajbmeb-1318	91	121	the	the	DET
ajbmeb-1318	91	122	principle	principle	NOUN
ajbmeb-1318	91	123	of	of	ADP
ajbmeb-1318	91	124	integrity	integrity	NOUN
ajbmeb-1318	91	125	and	and	CCONJ
ajbmeb-1318	91	126	transparency/	transparency/	NUM
ajbmeb-1318	91	127	in	in	ADP
ajbmeb-1318	91	128	order	order	NOUN
ajbmeb-1318	91	129	to	to	PART
ajbmeb-1318	91	130	achieve	achieve	VERB
ajbmeb-1318	91	131	the	the	DET
ajbmeb-1318	91	132	principle	principle	NOUN
ajbmeb-1318	91	133	of	of	ADP
ajbmeb-1318	91	134	integrity	integrity	NOUN
ajbmeb-1318	91	135	in	in	ADP
ajbmeb-1318	91	136	the	the	DET
ajbmeb-1318	91	137	dealings	dealing	NOUN
ajbmeb-1318	91	138	of	of	ADP
ajbmeb-1318	91	139	government	government	NOUN
ajbmeb-1318	91	140	employees	employee	NOUN
ajbmeb-1318	91	141	and	and	CCONJ
ajbmeb-1318	91	142	officials	official	NOUN
ajbmeb-1318	91	143	through	through	ADP
ajbmeb-1318	91	144	their	their	PRON
ajbmeb-1318	91	145	use	use	NOUN
ajbmeb-1318	91	146	of	of	ADP
ajbmeb-1318	91	147	ethical	ethical	ADJ
ajbmeb-1318	91	148	principles	principle	NOUN
ajbmeb-1318	91	149	and	and	CCONJ
ajbmeb-1318	91	150	values	value	NOUN
ajbmeb-1318	91	151	in	in	ADP
ajbmeb-1318	91	152	performing	perform	VERB
ajbmeb-1318	91	153	their	their	PRON
ajbmeb-1318	91	154	work	work	NOUN
ajbmeb-1318	91	155	,	,	PUNCT
ajbmeb-1318	91	156	they	they	PRON
ajbmeb-1318	91	157	must	must	AUX
ajbmeb-1318	91	158	be	be	AUX
ajbmeb-1318	91	159	impartial	impartial	ADJ
ajbmeb-1318	91	160	in	in	ADP
ajbmeb-1318	91	161	their	their	PRON
ajbmeb-1318	91	162	actions	action	NOUN
ajbmeb-1318	91	163	,	,	PUNCT
ajbmeb-1318	91	164	especially	especially	ADV
ajbmeb-1318	91	165	in	in	ADP
ajbmeb-1318	91	166	the	the	DET
ajbmeb-1318	91	167	field	field	NOUN
ajbmeb-1318	91	168	of	of	ADP
ajbmeb-1318	91	169	taking	take	VERB
ajbmeb-1318	91	170	accounting	accounting	NOUN
ajbmeb-1318	91	171	procedures	procedure	NOUN
ajbmeb-1318	91	172	and	and	CCONJ
ajbmeb-1318	91	173	treatments	treatment	NOUN
ajbmeb-1318	91	174	,	,	PUNCT
ajbmeb-1318	91	175	and	and	CCONJ
ajbmeb-1318	91	176	they	they	PRON
ajbmeb-1318	91	177	must	must	AUX
ajbmeb-1318	91	178	be	be	AUX
ajbmeb-1318	91	179	impartial	impartial	ADJ
ajbmeb-1318	91	180	.	.	PUNCT
ajbmeb-1318	92	1	it	it	PRON
ajbmeb-1318	92	2	was	be	AUX
ajbmeb-1318	92	3	not	not	PART
ajbmeb-1318	92	4	affected	affect	VERB
ajbmeb-1318	92	5	by	by	ADP
ajbmeb-1318	92	6	the	the	DET
ajbmeb-1318	92	7	rule	rule	NOUN
ajbmeb-1318	92	8	of	of	ADP
ajbmeb-1318	92	9	personal	personal	ADJ
ajbmeb-1318	92	10	diligence	diligence	NOUN
ajbmeb-1318	92	11	,	,	PUNCT
ajbmeb-1318	92	12	and	and	CCONJ
ajbmeb-1318	92	13	if	if	SCONJ
ajbmeb-1318	92	14	we	we	PRON
ajbmeb-1318	92	15	adhere	adhere	VERB
ajbmeb-1318	92	16	to	to	ADP
ajbmeb-1318	92	17	the	the	DET
ajbmeb-1318	92	18	international	international	ADJ
ajbmeb-1318	92	19	public	public	ADJ
ajbmeb-1318	92	20	sector	sector	NOUN
ajbmeb-1318	92	21	accounting	accounting	NOUN
ajbmeb-1318	92	22	standards	standard	NOUN
ajbmeb-1318	92	23	(	(	PUNCT
ajbmeb-1318	92	24	ipsas	ipsa	NOUN
ajbmeb-1318	92	25	)	)	PUNCT
ajbmeb-1318	92	26	,	,	PUNCT
ajbmeb-1318	92	27	we	we	PRON
ajbmeb-1318	92	28	guarantee	guarantee	VERB
ajbmeb-1318	92	29	that	that	SCONJ
ajbmeb-1318	92	30	impartiality	impartiality	NOUN
ajbmeb-1318	92	31	in	in	ADP
ajbmeb-1318	92	32	the	the	DET
ajbmeb-1318	92	33	actions	action	NOUN
ajbmeb-1318	92	34	of	of	ADP
ajbmeb-1318	92	35	these	these	DET
ajbmeb-1318	92	36	employees	employee	NOUN
ajbmeb-1318	92	37	,	,	PUNCT
ajbmeb-1318	92	38	even	even	ADV
ajbmeb-1318	92	39	though	though	SCONJ
ajbmeb-1318	92	40	they	they	PRON
ajbmeb-1318	92	41	reflect	reflect	VERB
ajbmeb-1318	92	42	the	the	DET
ajbmeb-1318	92	43	reality	reality	NOUN
ajbmeb-1318	92	44	of	of	ADP
ajbmeb-1318	92	45	the	the	DET
ajbmeb-1318	92	46	events	event	NOUN
ajbmeb-1318	92	47	,	,	PUNCT
ajbmeb-1318	92	48	transactions	transaction	NOUN
ajbmeb-1318	92	49	,	,	PUNCT
ajbmeb-1318	92	50	and	and	CCONJ
ajbmeb-1318	92	51	activities	activity	NOUN
ajbmeb-1318	92	52	of	of	ADP
ajbmeb-1318	92	53	the	the	DET
ajbmeb-1318	92	54	government	government	NOUN
ajbmeb-1318	92	55	units	unit	NOUN
ajbmeb-1318	92	56	in	in	ADP
ajbmeb-1318	92	57	which	which	PRON
ajbmeb-1318	92	58	they	they	PRON
ajbmeb-1318	92	59	work	work	VERB
ajbmeb-1318	92	60	.	.	PUNCT
ajbmeb-1318	93	1	(	(	PUNCT
ajbmeb-1318	93	2	jensen	jensen	PROPN
ajbmeb-1318	93	3	.	.	PROPN
ajbmeb-1318	93	4	2018:3	2018:3	NUM
ajbmeb-1318	93	5	-	-	SYM
ajbmeb-1318	93	6	4	4	NUM
ajbmeb-1318	93	7	(	(	PUNCT
ajbmeb-1318	93	8	therefore	therefore	ADV
ajbmeb-1318	93	9	,	,	PUNCT
ajbmeb-1318	93	10	adopting	adopt	VERB
ajbmeb-1318	93	11	ipsas	ipsa	NOUN
ajbmeb-1318	93	12	and	and	CCONJ
ajbmeb-1318	93	13	implementing	implement	VERB
ajbmeb-1318	93	14	it	it	PRON
ajbmeb-1318	93	15	properly	properly	ADV
ajbmeb-1318	93	16	has	have	VERB
ajbmeb-1318	93	17	a	a	DET
ajbmeb-1318	93	18	major	major	ADJ
ajbmeb-1318	93	19	role	role	NOUN
ajbmeb-1318	93	20	in	in	ADP
ajbmeb-1318	93	21	reducing	reduce	VERB
ajbmeb-1318	93	22	cases	case	NOUN
ajbmeb-1318	93	23	of	of	ADP
ajbmeb-1318	93	24	manipulation	manipulation	NOUN
ajbmeb-1318	93	25	of	of	ADP
ajbmeb-1318	93	26	public	public	ADJ
ajbmeb-1318	93	27	financial	financial	ADJ
ajbmeb-1318	93	28	resources	resource	NOUN
ajbmeb-1318	93	29	and	and	CCONJ
ajbmeb-1318	93	30	in	in	ADP
ajbmeb-1318	93	31	combating	combat	VERB
ajbmeb-1318	93	32	corruption	corruption	NOUN
ajbmeb-1318	93	33	,	,	PUNCT
ajbmeb-1318	93	34	which	which	PRON
ajbmeb-1318	93	35	threatens	threaten	VERB
ajbmeb-1318	93	36	the	the	DET
ajbmeb-1318	93	37	legitimacy	legitimacy	NOUN
ajbmeb-1318	93	38	and	and	CCONJ
ajbmeb-1318	93	39	authority	authority	NOUN
ajbmeb-1318	93	40	of	of	ADP
ajbmeb-1318	93	41	the	the	DET
ajbmeb-1318	93	42	state	state	NOUN
ajbmeb-1318	93	43	and	and	CCONJ
ajbmeb-1318	93	44	also	also	ADV
ajbmeb-1318	93	45	reduces	reduce	VERB
ajbmeb-1318	93	46	the	the	DET
ajbmeb-1318	93	47	amount	amount	NOUN
ajbmeb-1318	93	48	of	of	ADP
ajbmeb-1318	93	49	money	money	NOUN
ajbmeb-1318	93	50	available	available	ADJ
ajbmeb-1318	93	51	to	to	PART
ajbmeb-1318	93	52	finance	finance	VERB
ajbmeb-1318	93	53	public	public	ADJ
ajbmeb-1318	93	54	services	service	NOUN
ajbmeb-1318	93	55	.	.	PUNCT
ajbmeb-1318	94	1	therefore	therefore	ADV
ajbmeb-1318	94	2	,	,	PUNCT
ajbmeb-1318	94	3	adopting	adopt	VERB
ajbmeb-1318	94	4	the	the	DET
ajbmeb-1318	94	5	standards	standard	NOUN
ajbmeb-1318	94	6	is	be	AUX
ajbmeb-1318	94	7	an	an	DET
ajbmeb-1318	94	8	important	important	ADJ
ajbmeb-1318	94	9	step	step	NOUN
ajbmeb-1318	94	10	in	in	ADP
ajbmeb-1318	94	11	the	the	DET
ajbmeb-1318	94	12	global	global	ADJ
ajbmeb-1318	94	13	struggle	struggle	NOUN
ajbmeb-1318	94	14	against	against	ADP
ajbmeb-1318	94	15	...	...	PUNCT
ajbmeb-1318	94	16	government	government	NOUN
ajbmeb-1318	94	17	corruption.(jegede	corruption.(jegede	NOUN
ajbmeb-1318	94	18	,	,	PUNCT
ajbmeb-1318	94	19	at.al,2017:4	at.al,2017:4	PROPN
ajbmeb-1318	94	20	(	(	PUNCT
ajbmeb-1318	94	21	third	third	ADV
ajbmeb-1318	94	22	:	:	PUNCT
ajbmeb-1318	94	23	the	the	DET
ajbmeb-1318	94	24	role	role	NOUN
ajbmeb-1318	94	25	of	of	ADP
ajbmeb-1318	94	26	(	(	PUNCT
ajbmeb-1318	94	27	ipsas	ipsa	NOUN
ajbmeb-1318	94	28	)	)	PUNCT
ajbmeb-1318	94	29	in	in	ADP
ajbmeb-1318	94	30	developing	develop	VERB
ajbmeb-1318	94	31	the	the	DET
ajbmeb-1318	94	32	accounting	accounting	NOUN
ajbmeb-1318	94	33	and	and	CCONJ
ajbmeb-1318	94	34	supervisory	supervisory	ADJ
ajbmeb-1318	94	35	system/	system/	NUM
ajbmeb-1318	94	36	in	in	ADP
ajbmeb-1318	94	37	order	order	NOUN
ajbmeb-1318	94	38	to	to	PART
ajbmeb-1318	94	39	restore	restore	VERB
ajbmeb-1318	94	40	confidence	confidence	NOUN
ajbmeb-1318	94	41	in	in	ADP
ajbmeb-1318	94	42	the	the	DET
ajbmeb-1318	94	43	financial	financial	ADJ
ajbmeb-1318	94	44	reports	report	NOUN
ajbmeb-1318	94	45	issued	issue	VERB
ajbmeb-1318	94	46	and	and	CCONJ
ajbmeb-1318	94	47	their	their	PRON
ajbmeb-1318	94	48	accounting	accounting	NOUN
ajbmeb-1318	94	49	information	information	NOUN
ajbmeb-1318	94	50	,	,	PUNCT
ajbmeb-1318	94	51	quality	quality	NOUN
ajbmeb-1318	94	52	standards	standard	NOUN
ajbmeb-1318	94	53	must	must	AUX
ajbmeb-1318	94	54	be	be	AUX
ajbmeb-1318	94	55	adopted	adopt	VERB
ajbmeb-1318	94	56	in	in	ADP
ajbmeb-1318	94	57	the	the	DET
ajbmeb-1318	94	58	financial	financial	ADJ
ajbmeb-1318	94	59	and	and	CCONJ
ajbmeb-1318	94	60	accounting	accounting	NOUN
ajbmeb-1318	94	61	fields	field	NOUN
ajbmeb-1318	94	62	through	through	ADP
ajbmeb-1318	94	63	the	the	DET
ajbmeb-1318	94	64	implementation	implementation	NOUN
ajbmeb-1318	94	65	of	of	ADP
ajbmeb-1318	94	66	the	the	DET
ajbmeb-1318	94	67	international	international	ADJ
ajbmeb-1318	94	68	public	public	ADJ
ajbmeb-1318	94	69	sector	sector	NOUN
ajbmeb-1318	94	70	accounting	accounting	NOUN
ajbmeb-1318	94	71	standards	standard	NOUN
ajbmeb-1318	94	72	(	(	PUNCT
ajbmeb-1318	94	73	ipsas	ipsa	NOUN
ajbmeb-1318	94	74	)	)	PUNCT
ajbmeb-1318	94	75	while	while	SCONJ
ajbmeb-1318	94	76	relying	rely	VERB
ajbmeb-1318	94	77	on	on	ADP
ajbmeb-1318	94	78	accounting	accounting	NOUN
ajbmeb-1318	94	79	information	information	NOUN
ajbmeb-1318	94	80	that	that	PRON
ajbmeb-1318	94	81	meets	meet	VERB
ajbmeb-1318	94	82	the	the	DET
ajbmeb-1318	94	83	qualitative	qualitative	ADJ
ajbmeb-1318	94	84	characteristics	characteristic	NOUN
ajbmeb-1318	94	85	in	in	ADP
ajbmeb-1318	94	86	preparing	prepare	VERB
ajbmeb-1318	94	87	financial	financial	ADJ
ajbmeb-1318	94	88	reports	report	NOUN
ajbmeb-1318	94	89	to	to	PART
ajbmeb-1318	94	90	ensure	ensure	VERB
ajbmeb-1318	94	91	the	the	DET
ajbmeb-1318	94	92	application	application	NOUN
ajbmeb-1318	94	93	of	of	ADP
ajbmeb-1318	94	94	transparency	transparency	NOUN
ajbmeb-1318	94	95	in	in	ADP
ajbmeb-1318	94	96	american	american	PROPN
ajbmeb-1318	94	97	journal	journal	PROPN
ajbmeb-1318	94	98	of	of	ADP
ajbmeb-1318	94	99	business	business	NOUN
ajbmeb-1318	94	100	management	management	NOUN
ajbmeb-1318	94	101	,	,	PUNCT
ajbmeb-1318	94	102	economics	economic	NOUN
ajbmeb-1318	94	103	and	and	CCONJ
ajbmeb-1318	94	104	banking	banking	NOUN
ajbmeb-1318	94	105	volume	volume	NOUN
ajbmeb-1318	94	106	17	17	NUM
ajbmeb-1318	94	107	oct	oct	PROPN
ajbmeb-1318	94	108	.	.	PROPN
ajbmeb-1318	94	109	,	,	PUNCT
ajbmeb-1318	94	110	2023	2023	NUM
ajbmeb-1318	94	111	p	p	NOUN
ajbmeb-1318	94	112	a	a	DET
ajbmeb-1318	94	113	g	g	NOUN
ajbmeb-1318	94	114	e	e	NOUN
ajbmeb-1318	94	115	|	|	ADV
ajbmeb-1318	94	116	36	36	NUM
ajbmeb-1318	94	117	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1318	94	118	how	how	SCONJ
ajbmeb-1318	94	119	public	public	ADJ
ajbmeb-1318	94	120	resources	resource	NOUN
ajbmeb-1318	94	121	are	be	AUX
ajbmeb-1318	94	122	managed	manage	VERB
ajbmeb-1318	94	123	and	and	CCONJ
ajbmeb-1318	94	124	the	the	DET
ajbmeb-1318	94	125	disclosure	disclosure	NOUN
ajbmeb-1318	94	126	of	of	ADP
ajbmeb-1318	94	127	reliable	reliable	ADJ
ajbmeb-1318	94	128	and	and	CCONJ
ajbmeb-1318	94	129	comparable	comparable	ADJ
ajbmeb-1318	94	130	data	datum	NOUN
ajbmeb-1318	94	131	to	to	PART
ajbmeb-1318	94	132	be	be	AUX
ajbmeb-1318	94	133	a	a	DET
ajbmeb-1318	94	134	basis	basis	NOUN
ajbmeb-1318	94	135	for	for	ADP
ajbmeb-1318	94	136	the	the	DET
ajbmeb-1318	94	137	process	process	NOUN
ajbmeb-1318	94	138	of	of	ADP
ajbmeb-1318	94	139	monitoring	monitor	VERB
ajbmeb-1318	94	140	performance	performance	NOUN
ajbmeb-1318	94	141	and	and	CCONJ
ajbmeb-1318	94	142	accountability	accountability	NOUN
ajbmeb-1318	94	143	.	.	PUNCT
ajbmeb-1318	95	1	therefore	therefore	ADV
ajbmeb-1318	95	2	,	,	PUNCT
ajbmeb-1318	95	3	both	both	CCONJ
ajbmeb-1318	95	4	the	the	DET
ajbmeb-1318	95	5	international	international	PROPN
ajbmeb-1318	95	6	federation	federation	PROPN
ajbmeb-1318	95	7	of	of	ADP
ajbmeb-1318	95	8	accountants	accountant	NOUN
ajbmeb-1318	95	9	(	(	PUNCT
ajbmeb-1318	95	10	ifac	ifac	NOUN
ajbmeb-1318	95	11	)	)	PUNCT
ajbmeb-1318	95	12	and	and	CCONJ
ajbmeb-1318	95	13	the	the	DET
ajbmeb-1318	95	14	chartered	chartered	PROPN
ajbmeb-1318	95	15	institute	institute	PROPN
ajbmeb-1318	95	16	of	of	ADP
ajbmeb-1318	95	17	public	public	ADJ
ajbmeb-1318	95	18	accounting	accounting	NOUN
ajbmeb-1318	95	19	and	and	CCONJ
ajbmeb-1318	95	20	finance	finance	NOUN
ajbmeb-1318	95	21	(	(	PUNCT
ajbmeb-1318	95	22	ipfa	ipfa	PROPN
ajbmeb-1318	95	23	)	)	PUNCT
ajbmeb-1318	95	24	recommended	recommend	VERB
ajbmeb-1318	95	25	the	the	DET
ajbmeb-1318	95	26	necessity	necessity	NOUN
ajbmeb-1318	95	27	of	of	ADP
ajbmeb-1318	95	28	preparing	prepare	VERB
ajbmeb-1318	95	29	financial	financial	ADJ
ajbmeb-1318	95	30	statements	statement	NOUN
ajbmeb-1318	95	31	for	for	ADP
ajbmeb-1318	95	32	government	government	NOUN
ajbmeb-1318	95	33	units	unit	NOUN
ajbmeb-1318	95	34	.	.	PUNCT
ajbmeb-1318	96	1	according	accord	VERB
ajbmeb-1318	96	2	to	to	ADP
ajbmeb-1318	96	3	standards	standard	NOUN
ajbmeb-1318	96	4	that	that	PRON
ajbmeb-1318	96	5	are	be	AUX
ajbmeb-1318	96	6	considered	consider	VERB
ajbmeb-1318	96	7	a	a	DET
ajbmeb-1318	96	8	recognized	recognize	VERB
ajbmeb-1318	96	9	accounting	accounting	NOUN
ajbmeb-1318	96	10	reference	reference	NOUN
ajbmeb-1318	96	11	,	,	PUNCT
ajbmeb-1318	96	12	with	with	ADP
ajbmeb-1318	96	13	the	the	DET
ajbmeb-1318	96	14	ability	ability	NOUN
ajbmeb-1318	96	15	to	to	PART
ajbmeb-1318	96	16	compare	compare	VERB
ajbmeb-1318	96	17	and	and	CCONJ
ajbmeb-1318	96	18	achieve	achieve	VERB
ajbmeb-1318	96	19	disclosure	disclosure	NOUN
ajbmeb-1318	96	20	while	while	SCONJ
ajbmeb-1318	96	21	improving	improve	VERB
ajbmeb-1318	96	22	the	the	DET
ajbmeb-1318	96	23	quality	quality	NOUN
ajbmeb-1318	96	24	and	and	CCONJ
ajbmeb-1318	96	25	quality	quality	NOUN
ajbmeb-1318	96	26	of	of	ADP
ajbmeb-1318	96	27	financial	financial	ADJ
ajbmeb-1318	96	28	reports	report	NOUN
ajbmeb-1318	96	29	in	in	ADP
ajbmeb-1318	96	30	the	the	DET
ajbmeb-1318	96	31	public	public	ADJ
ajbmeb-1318	96	32	sector	sector	NOUN
ajbmeb-1318	96	33	.	.	PUNCT
ajbmeb-1318	97	1	(	(	PUNCT
ajbmeb-1318	97	2	ifac	ifac	NOUN
ajbmeb-1318	97	3	&	&	CCONJ
ajbmeb-1318	97	4	cipfa	cipfa	NOUN
ajbmeb-1318	97	5	,	,	PUNCT
ajbmeb-1318	97	6	2014	2014	NUM
ajbmeb-1318	97	7	:	:	PUNCT
ajbmeb-1318	97	8	13	13	NUM
ajbmeb-1318	97	9	-	-	SYM
ajbmeb-1318	97	10	14	14	NUM
ajbmeb-1318	97	11	(	(	PUNCT
ajbmeb-1318	97	12	the	the	DET
ajbmeb-1318	97	13	decentralized	decentralized	ADJ
ajbmeb-1318	97	14	government	government	NOUN
ajbmeb-1318	97	15	accounting	accounting	NOUN
ajbmeb-1318	97	16	system	system	NOUN
ajbmeb-1318	97	17	in	in	ADP
ajbmeb-1318	97	18	iraq	iraq	PROPN
ajbmeb-1318	97	19	relies	rely	VERB
ajbmeb-1318	97	20	on	on	ADP
ajbmeb-1318	97	21	the	the	DET
ajbmeb-1318	97	22	cash	cash	NOUN
ajbmeb-1318	97	23	basis	basis	NOUN
ajbmeb-1318	97	24	in	in	ADP
ajbmeb-1318	97	25	recording	record	VERB
ajbmeb-1318	97	26	accounting	accounting	NOUN
ajbmeb-1318	97	27	operations	operation	NOUN
ajbmeb-1318	97	28	,	,	PUNCT
ajbmeb-1318	97	29	which	which	PRON
ajbmeb-1318	97	30	means	mean	VERB
ajbmeb-1318	97	31	not	not	PART
ajbmeb-1318	97	32	paying	pay	VERB
ajbmeb-1318	97	33	attention	attention	NOUN
ajbmeb-1318	97	34	to	to	ADP
ajbmeb-1318	97	35	accruals	accrual	NOUN
ajbmeb-1318	97	36	and	and	CCONJ
ajbmeb-1318	97	37	advances	advance	NOUN
ajbmeb-1318	97	38	of	of	ADP
ajbmeb-1318	97	39	expenses	expense	NOUN
ajbmeb-1318	97	40	and	and	CCONJ
ajbmeb-1318	97	41	revenues	revenue	NOUN
ajbmeb-1318	97	42	because	because	SCONJ
ajbmeb-1318	97	43	it	it	PRON
ajbmeb-1318	97	44	relies	rely	VERB
ajbmeb-1318	97	45	on	on	ADP
ajbmeb-1318	97	46	actual	actual	ADJ
ajbmeb-1318	97	47	cash	cash	NOUN
ajbmeb-1318	97	48	flows	flow	NOUN
ajbmeb-1318	97	49	,	,	PUNCT
ajbmeb-1318	97	50	which	which	PRON
ajbmeb-1318	97	51	makes	make	VERB
ajbmeb-1318	97	52	the	the	DET
ajbmeb-1318	97	53	information	information	NOUN
ajbmeb-1318	97	54	provided	provide	VERB
ajbmeb-1318	97	55	in	in	ADP
ajbmeb-1318	97	56	the	the	DET
ajbmeb-1318	97	57	financial	financial	ADJ
ajbmeb-1318	97	58	reports	report	NOUN
ajbmeb-1318	97	59	inaccurate	inaccurate	ADJ
ajbmeb-1318	97	60	and	and	CCONJ
ajbmeb-1318	97	61	incomplete	incomplete	ADJ
ajbmeb-1318	97	62	.	.	PUNCT
ajbmeb-1318	98	1	(	(	PUNCT
ajbmeb-1318	98	2	fee	fee	NOUN
ajbmeb-1318	98	3	,	,	PUNCT
ajbmeb-1318	98	4	2007:9	2007:9	NUM
ajbmeb-1318	98	5	(	(	PUNCT
ajbmeb-1318	98	6	therefore	therefore	ADV
ajbmeb-1318	98	7	,	,	PUNCT
ajbmeb-1318	98	8	when	when	SCONJ
ajbmeb-1318	98	9	applying	apply	VERB
ajbmeb-1318	98	10	these	these	DET
ajbmeb-1318	98	11	standards	standard	NOUN
ajbmeb-1318	98	12	,	,	PUNCT
ajbmeb-1318	98	13	it	it	PRON
ajbmeb-1318	98	14	will	will	AUX
ajbmeb-1318	98	15	contribute	contribute	VERB
ajbmeb-1318	98	16	to	to	ADP
ajbmeb-1318	98	17	strengthening	strengthen	VERB
ajbmeb-1318	98	18	the	the	DET
ajbmeb-1318	98	19	accounting	accounting	NOUN
ajbmeb-1318	98	20	and	and	CCONJ
ajbmeb-1318	98	21	control	control	NOUN
ajbmeb-1318	98	22	aspect	aspect	NOUN
ajbmeb-1318	98	23	and	and	CCONJ
ajbmeb-1318	98	24	will	will	AUX
ajbmeb-1318	98	25	also	also	ADV
ajbmeb-1318	98	26	help	help	VERB
ajbmeb-1318	98	27	in	in	ADP
ajbmeb-1318	98	28	developing	develop	VERB
ajbmeb-1318	98	29	internal	internal	ADJ
ajbmeb-1318	98	30	control	control	NOUN
ajbmeb-1318	98	31	systems	system	NOUN
ajbmeb-1318	98	32	because	because	SCONJ
ajbmeb-1318	98	33	they	they	PRON
ajbmeb-1318	98	34	help	help	VERB
ajbmeb-1318	98	35	fight	fight	VERB
ajbmeb-1318	98	36	financial	financial	ADJ
ajbmeb-1318	98	37	and	and	CCONJ
ajbmeb-1318	98	38	administrative	administrative	ADJ
ajbmeb-1318	98	39	corruption	corruption	NOUN
ajbmeb-1318	98	40	by	by	ADP
ajbmeb-1318	98	41	preventing	prevent	VERB
ajbmeb-1318	98	42	the	the	DET
ajbmeb-1318	98	43	occurrence	occurrence	NOUN
ajbmeb-1318	98	44	of	of	ADP
ajbmeb-1318	98	45	deliberate	deliberate	ADJ
ajbmeb-1318	98	46	errors	error	NOUN
ajbmeb-1318	98	47	and	and	CCONJ
ajbmeb-1318	98	48	deviations	deviation	NOUN
ajbmeb-1318	98	49	and	and	CCONJ
ajbmeb-1318	98	50	reducing	reduce	VERB
ajbmeb-1318	98	51	them	they	PRON
ajbmeb-1318	98	52	as	as	ADV
ajbmeb-1318	98	53	much	much	ADV
ajbmeb-1318	98	54	as	as	ADP
ajbmeb-1318	98	55	possible	possible	ADJ
ajbmeb-1318	98	56	,	,	PUNCT
ajbmeb-1318	98	57	while	while	SCONJ
ajbmeb-1318	98	58	being	be	AUX
ajbmeb-1318	98	59	impartial	impartial	ADJ
ajbmeb-1318	98	60	in	in	ADP
ajbmeb-1318	98	61	following	follow	VERB
ajbmeb-1318	98	62	the	the	DET
ajbmeb-1318	98	63	treatments	treatment	NOUN
ajbmeb-1318	98	64	contained	contain	VERB
ajbmeb-1318	98	65	in	in	ADP
ajbmeb-1318	98	66	the	the	DET
ajbmeb-1318	98	67	standards	standard	NOUN
ajbmeb-1318	98	68	,	,	PUNCT
ajbmeb-1318	98	69	without	without	ADP
ajbmeb-1318	98	70	being	be	AUX
ajbmeb-1318	98	71	diligent	diligent	ADJ
ajbmeb-1318	98	72	or	or	CCONJ
ajbmeb-1318	98	73	expressing	express	VERB
ajbmeb-1318	98	74	an	an	DET
ajbmeb-1318	98	75	opinion	opinion	NOUN
ajbmeb-1318	98	76	on	on	ADP
ajbmeb-1318	98	77	them	they	PRON
ajbmeb-1318	98	78	.	.	PUNCT
ajbmeb-1318	99	1	(	(	PUNCT
ajbmeb-1318	99	2	mikhail	mikhail	PROPN
ajbmeb-1318	99	3	,	,	PUNCT
ajbmeb-1318	99	4	2005:83	2005:83	NUM
ajbmeb-1318	99	5	(	(	PUNCT
ajbmeb-1318	99	6	from	from	ADP
ajbmeb-1318	99	7	the	the	DET
ajbmeb-1318	99	8	researcher	researcher	NOUN
ajbmeb-1318	99	9	’s	’s	PART
ajbmeb-1318	99	10	point	point	NOUN
ajbmeb-1318	99	11	of	of	ADP
ajbmeb-1318	99	12	view	view	NOUN
ajbmeb-1318	99	13	,	,	PUNCT
ajbmeb-1318	99	14	integrity	integrity	NOUN
ajbmeb-1318	99	15	,	,	PUNCT
ajbmeb-1318	99	16	transparency	transparency	NOUN
ajbmeb-1318	99	17	,	,	PUNCT
ajbmeb-1318	99	18	accountability	accountability	NOUN
ajbmeb-1318	99	19	,	,	PUNCT
ajbmeb-1318	99	20	and	and	CCONJ
ajbmeb-1318	99	21	oversight	oversight	NOUN
ajbmeb-1318	99	22	of	of	ADP
ajbmeb-1318	99	23	public	public	ADJ
ajbmeb-1318	99	24	funds	fund	NOUN
ajbmeb-1318	99	25	are	be	AUX
ajbmeb-1318	99	26	among	among	ADP
ajbmeb-1318	99	27	the	the	DET
ajbmeb-1318	99	28	most	most	ADV
ajbmeb-1318	99	29	important	important	ADJ
ajbmeb-1318	99	30	measures	measure	NOUN
ajbmeb-1318	99	31	achieved	achieve	VERB
ajbmeb-1318	99	32	in	in	ADP
ajbmeb-1318	99	33	applying	apply	VERB
ajbmeb-1318	99	34	the	the	DET
ajbmeb-1318	99	35	international	international	ADJ
ajbmeb-1318	99	36	public	public	ADJ
ajbmeb-1318	99	37	sector	sector	NOUN
ajbmeb-1318	99	38	accounting	accounting	NOUN
ajbmeb-1318	99	39	standards	standard	NOUN
ajbmeb-1318	99	40	(	(	PUNCT
ajbmeb-1318	99	41	ipsas	ipsa	NOUN
ajbmeb-1318	99	42	)	)	PUNCT
ajbmeb-1318	99	43	,	,	PUNCT
ajbmeb-1318	99	44	which	which	PRON
ajbmeb-1318	99	45	rely	rely	VERB
ajbmeb-1318	99	46	on	on	ADP
ajbmeb-1318	99	47	the	the	DET
ajbmeb-1318	99	48	foundations	foundation	NOUN
ajbmeb-1318	99	49	of	of	ADP
ajbmeb-1318	99	50	recognition	recognition	NOUN
ajbmeb-1318	99	51	,	,	PUNCT
ajbmeb-1318	99	52	measurement	measurement	NOUN
ajbmeb-1318	99	53	,	,	PUNCT
ajbmeb-1318	99	54	presentation	presentation	NOUN
ajbmeb-1318	99	55	,	,	PUNCT
ajbmeb-1318	99	56	and	and	CCONJ
ajbmeb-1318	99	57	disclosure	disclosure	NOUN
ajbmeb-1318	99	58	,	,	PUNCT
ajbmeb-1318	99	59	which	which	PRON
ajbmeb-1318	99	60	are	be	AUX
ajbmeb-1318	99	61	consistent	consistent	ADJ
ajbmeb-1318	99	62	with	with	ADP
ajbmeb-1318	99	63	achieving	achieve	VERB
ajbmeb-1318	99	64	the	the	DET
ajbmeb-1318	99	65	goals	goal	NOUN
ajbmeb-1318	99	66	required	require	VERB
ajbmeb-1318	99	67	for	for	ADP
ajbmeb-1318	99	68	government	government	NOUN
ajbmeb-1318	99	69	units	unit	NOUN
ajbmeb-1318	99	70	by	by	ADP
ajbmeb-1318	99	71	providing	provide	VERB
ajbmeb-1318	99	72	guidance	guidance	NOUN
ajbmeb-1318	99	73	to	to	ADP
ajbmeb-1318	99	74	governments	government	NOUN
ajbmeb-1318	99	75	regarding	regard	VERB
ajbmeb-1318	99	76	improving	improve	VERB
ajbmeb-1318	99	77	their	their	PRON
ajbmeb-1318	99	78	levels	level	NOUN
ajbmeb-1318	99	79	.	.	PUNCT
ajbmeb-1318	100	1	finance	finance	NOUN
ajbmeb-1318	100	2	,	,	PUNCT
ajbmeb-1318	100	3	which	which	PRON
ajbmeb-1318	100	4	called	call	VERB
ajbmeb-1318	100	5	for	for	ADP
ajbmeb-1318	100	6	the	the	DET
ajbmeb-1318	100	7	international	international	PROPN
ajbmeb-1318	100	8	federation	federation	PROPN
ajbmeb-1318	100	9	of	of	ADP
ajbmeb-1318	100	10	accountants	accountant	NOUN
ajbmeb-1318	100	11	to	to	PART
ajbmeb-1318	100	12	submit	submit	VERB
ajbmeb-1318	100	13	the	the	DET
ajbmeb-1318	100	14	required	require	VERB
ajbmeb-1318	100	15	recommendations	recommendation	NOUN
ajbmeb-1318	100	16	to	to	PART
ajbmeb-1318	100	17	adopt	adopt	VERB
ajbmeb-1318	100	18	these	these	DET
ajbmeb-1318	100	19	standards	standard	NOUN
ajbmeb-1318	100	20	to	to	PART
ajbmeb-1318	100	21	confront	confront	VERB
ajbmeb-1318	100	22	financial	financial	ADJ
ajbmeb-1318	100	23	crises	crisis	NOUN
ajbmeb-1318	100	24	.	.	PUNCT
ajbmeb-1318	101	1	-5	-5	VERB
ajbmeb-1318	101	2	statement	statement	NOUN
ajbmeb-1318	101	3	of	of	ADP
ajbmeb-1318	101	4	the	the	DET
ajbmeb-1318	101	5	role	role	NOUN
ajbmeb-1318	101	6	of	of	ADP
ajbmeb-1318	101	7	the	the	DET
ajbmeb-1318	101	8	federal	federal	ADJ
ajbmeb-1318	101	9	financial	financial	PROPN
ajbmeb-1318	101	10	supervision	supervision	PROPN
ajbmeb-1318	101	11	bureau	bureau	PROPN
ajbmeb-1318	101	12	in	in	ADP
ajbmeb-1318	101	13	developing	develop	VERB
ajbmeb-1318	101	14	the	the	DET
ajbmeb-1318	101	15	performance	performance	NOUN
ajbmeb-1318	101	16	of	of	ADP
ajbmeb-1318	101	17	government	government	NOUN
ajbmeb-1318	101	18	institutions	institution	NOUN
ajbmeb-1318	101	19	that	that	PRON
ajbmeb-1318	101	20	implement	implement	VERB
ajbmeb-1318	101	21	the	the	DET
ajbmeb-1318	101	22	government	government	NOUN
ajbmeb-1318	101	23	accounting	accounting	NOUN
ajbmeb-1318	101	24	system	system	NOUN
ajbmeb-1318	101	25	.	.	PUNCT
ajbmeb-1318	102	1	the	the	DET
ajbmeb-1318	102	2	federal	federal	ADJ
ajbmeb-1318	102	3	financial	financial	PROPN
ajbmeb-1318	102	4	supervision	supervision	PROPN
ajbmeb-1318	102	5	bureau	bureau	PROPN
ajbmeb-1318	102	6	in	in	ADP
ajbmeb-1318	102	7	the	the	DET
ajbmeb-1318	102	8	republic	republic	NOUN
ajbmeb-1318	102	9	of	of	ADP
ajbmeb-1318	102	10	iraq	iraq	PROPN
ajbmeb-1318	102	11	is	be	AUX
ajbmeb-1318	102	12	considered	consider	VERB
ajbmeb-1318	102	13	a	a	DET
ajbmeb-1318	102	14	financial	financial	ADJ
ajbmeb-1318	102	15	and	and	CCONJ
ajbmeb-1318	102	16	administrative	administrative	ADJ
ajbmeb-1318	102	17	independent	independent	ADJ
ajbmeb-1318	102	18	body	body	NOUN
ajbmeb-1318	102	19	and	and	CCONJ
ajbmeb-1318	102	20	has	have	VERB
ajbmeb-1318	102	21	a	a	DET
ajbmeb-1318	102	22	legal	legal	ADJ
ajbmeb-1318	102	23	personality	personality	NOUN
ajbmeb-1318	102	24	.	.	PUNCT
ajbmeb-1318	103	1	it	it	PRON
ajbmeb-1318	103	2	represents	represent	VERB
ajbmeb-1318	103	3	the	the	DET
ajbmeb-1318	103	4	highest	high	ADJ
ajbmeb-1318	103	5	financial	financial	ADJ
ajbmeb-1318	103	6	oversight	oversight	NOUN
ajbmeb-1318	103	7	body	body	NOUN
ajbmeb-1318	103	8	linked	link	VERB
ajbmeb-1318	103	9	to	to	ADP
ajbmeb-1318	103	10	the	the	DET
ajbmeb-1318	103	11	iraqi	iraqi	ADJ
ajbmeb-1318	103	12	council	council	PROPN
ajbmeb-1318	103	13	of	of	ADP
ajbmeb-1318	103	14	representatives	representatives	PROPN
ajbmeb-1318	103	15	,	,	PUNCT
ajbmeb-1318	103	16	which	which	PRON
ajbmeb-1318	103	17	performs	perform	VERB
ajbmeb-1318	103	18	the	the	DET
ajbmeb-1318	103	19	role	role	NOUN
ajbmeb-1318	103	20	of	of	ADP
ajbmeb-1318	103	21	oversight	oversight	NOUN
ajbmeb-1318	103	22	of	of	ADP
ajbmeb-1318	103	23	the	the	DET
ajbmeb-1318	103	24	legislative	legislative	ADJ
ajbmeb-1318	103	25	authority	authority	NOUN
ajbmeb-1318	103	26	over	over	ADP
ajbmeb-1318	103	27	the	the	DET
ajbmeb-1318	103	28	executive	executive	ADJ
ajbmeb-1318	103	29	authority	authority	NOUN
ajbmeb-1318	103	30	,	,	PUNCT
ajbmeb-1318	103	31	as	as	SCONJ
ajbmeb-1318	103	32	it	it	PRON
ajbmeb-1318	103	33	undertakes	undertake	VERB
ajbmeb-1318	103	34	oversight	oversight	NOUN
ajbmeb-1318	103	35	of	of	ADP
ajbmeb-1318	103	36	public	public	ADJ
ajbmeb-1318	103	37	funds	fund	NOUN
ajbmeb-1318	103	38	wherever	wherever	SCONJ
ajbmeb-1318	103	39	they	they	PRON
ajbmeb-1318	103	40	exist	exist	VERB
ajbmeb-1318	103	41	by	by	ADP
ajbmeb-1318	103	42	monitoring	monitor	VERB
ajbmeb-1318	103	43	the	the	DET
ajbmeb-1318	103	44	work	work	NOUN
ajbmeb-1318	103	45	of	of	ADP
ajbmeb-1318	103	46	entities	entity	NOUN
ajbmeb-1318	103	47	subject	subject	ADJ
ajbmeb-1318	103	48	to	to	ADP
ajbmeb-1318	103	49	its	its	PRON
ajbmeb-1318	103	50	scope	scope	NOUN
ajbmeb-1318	103	51	of	of	ADP
ajbmeb-1318	103	52	control	control	NOUN
ajbmeb-1318	103	53	and	and	CCONJ
ajbmeb-1318	103	54	evaluating	evaluate	VERB
ajbmeb-1318	103	55	the	the	DET
ajbmeb-1318	103	56	performance	performance	NOUN
ajbmeb-1318	103	57	of	of	ADP
ajbmeb-1318	103	58	those	those	DET
ajbmeb-1318	103	59	entities	entity	NOUN
ajbmeb-1318	103	60	throughout	throughout	ADP
ajbmeb-1318	103	61	iraq	iraq	PROPN
ajbmeb-1318	103	62	in	in	ADP
ajbmeb-1318	103	63	order	order	NOUN
ajbmeb-1318	103	64	to	to	PART
ajbmeb-1318	103	65	improve	improve	VERB
ajbmeb-1318	103	66	their	their	PRON
ajbmeb-1318	103	67	status	status	NOUN
ajbmeb-1318	103	68	,	,	PUNCT
ajbmeb-1318	103	69	in	in	ADP
ajbmeb-1318	103	70	accordance	accordance	NOUN
ajbmeb-1318	103	71	with	with	ADP
ajbmeb-1318	103	72	its	its	PRON
ajbmeb-1318	103	73	own	own	ADJ
ajbmeb-1318	103	74	effective	effective	ADJ
ajbmeb-1318	103	75	law	law	NOUN
ajbmeb-1318	103	76	no	no	NOUN
ajbmeb-1318	103	77	.	.	PUNCT
ajbmeb-1318	104	1	(	(	PUNCT
ajbmeb-1318	104	2	31	31	NUM
ajbmeb-1318	104	3	)	)	PUNCT
ajbmeb-1318	104	4	of	of	ADP
ajbmeb-1318	104	5	2011	2011	NUM
ajbmeb-1318	104	6	(	(	PUNCT
ajbmeb-1318	104	7	amended	amend	VERB
ajbmeb-1318	104	8	)	)	PUNCT
ajbmeb-1318	104	9	and	and	CCONJ
ajbmeb-1318	104	10	other	other	ADJ
ajbmeb-1318	104	11	applicable	applicable	ADJ
ajbmeb-1318	104	12	laws	law	NOUN
ajbmeb-1318	104	13	.	.	PUNCT
ajbmeb-1318	105	1	with	with	ADP
ajbmeb-1318	105	2	all	all	DET
ajbmeb-1318	105	3	impartiality	impartiality	NOUN
ajbmeb-1318	105	4	,	,	PUNCT
ajbmeb-1318	105	5	objectivity	objectivity	NOUN
ajbmeb-1318	105	6	and	and	CCONJ
ajbmeb-1318	105	7	high	high	ADJ
ajbmeb-1318	105	8	professionalism	professionalism	NOUN
ajbmeb-1318	105	9	,	,	PUNCT
ajbmeb-1318	105	10	it	it	PRON
ajbmeb-1318	105	11	is	be	AUX
ajbmeb-1318	105	12	considered	consider	VERB
ajbmeb-1318	105	13	one	one	NUM
ajbmeb-1318	105	14	of	of	ADP
ajbmeb-1318	105	15	the	the	DET
ajbmeb-1318	105	16	leading	lead	VERB
ajbmeb-1318	105	17	bodies	body	NOUN
ajbmeb-1318	105	18	in	in	ADP
ajbmeb-1318	105	19	protecting	protect	VERB
ajbmeb-1318	105	20	public	public	ADJ
ajbmeb-1318	105	21	money	money	NOUN
ajbmeb-1318	105	22	from	from	ADP
ajbmeb-1318	105	23	waste	waste	NOUN
ajbmeb-1318	105	24	,	,	PUNCT
ajbmeb-1318	105	25	loss	loss	NOUN
ajbmeb-1318	105	26	and	and	CCONJ
ajbmeb-1318	105	27	misuse	misuse	NOUN
ajbmeb-1318	105	28	,	,	PUNCT
ajbmeb-1318	105	29	detecting	detect	VERB
ajbmeb-1318	105	30	cases	case	NOUN
ajbmeb-1318	105	31	of	of	ADP
ajbmeb-1318	105	32	fraud	fraud	NOUN
ajbmeb-1318	105	33	and	and	CCONJ
ajbmeb-1318	105	34	manipulation	manipulation	NOUN
ajbmeb-1318	105	35	,	,	PUNCT
ajbmeb-1318	105	36	combating	combat	VERB
ajbmeb-1318	105	37	financial	financial	ADJ
ajbmeb-1318	105	38	and	and	CCONJ
ajbmeb-1318	105	39	administrative	administrative	ADJ
ajbmeb-1318	105	40	corruption	corruption	NOUN
ajbmeb-1318	105	41	and	and	CCONJ
ajbmeb-1318	105	42	fighting	fight	VERB
ajbmeb-1318	105	43	it	it	PRON
ajbmeb-1318	105	44	to	to	PART
ajbmeb-1318	105	45	achieve	achieve	VERB
ajbmeb-1318	105	46	accountability	accountability	NOUN
ajbmeb-1318	105	47	and	and	CCONJ
ajbmeb-1318	105	48	transparency	transparency	NOUN
ajbmeb-1318	105	49	in	in	ADP
ajbmeb-1318	105	50	work	work	NOUN
ajbmeb-1318	105	51	and	and	CCONJ
ajbmeb-1318	105	52	oversight	oversight	NOUN
ajbmeb-1318	105	53	,	,	PUNCT
ajbmeb-1318	105	54	applying	apply	VERB
ajbmeb-1318	105	55	rules	rule	NOUN
ajbmeb-1318	105	56	and	and	CCONJ
ajbmeb-1318	105	57	standards	standard	NOUN
ajbmeb-1318	105	58	in	in	ADP
ajbmeb-1318	105	59	the	the	DET
ajbmeb-1318	105	60	areas	area	NOUN
ajbmeb-1318	105	61	of	of	ADP
ajbmeb-1318	105	62	oversight	oversight	NOUN
ajbmeb-1318	105	63	and	and	CCONJ
ajbmeb-1318	105	64	actively	actively	ADV
ajbmeb-1318	105	65	contributing	contribute	VERB
ajbmeb-1318	105	66	to	to	ADP
ajbmeb-1318	105	67	supporting	support	VERB
ajbmeb-1318	105	68	the	the	DET
ajbmeb-1318	105	69	national	national	ADJ
ajbmeb-1318	105	70	economy	economy	NOUN
ajbmeb-1318	105	71	and	and	CCONJ
ajbmeb-1318	105	72	building	build	VERB
ajbmeb-1318	105	73	a	a	DET
ajbmeb-1318	105	74	new	new	ADJ
ajbmeb-1318	105	75	iraq	iraq	PROPN
ajbmeb-1318	105	76	.	.	PUNCT
ajbmeb-1318	106	1	its	its	PRON
ajbmeb-1318	106	2	administration	administration	NOUN
ajbmeb-1318	106	3	is	be	AUX
ajbmeb-1318	106	4	based	base	VERB
ajbmeb-1318	106	5	on	on	ADP
ajbmeb-1318	106	6	financial	financial	ADJ
ajbmeb-1318	106	7	and	and	CCONJ
ajbmeb-1318	106	8	economic	economic	ADJ
ajbmeb-1318	106	9	foundations	foundation	NOUN
ajbmeb-1318	106	10	and	and	CCONJ
ajbmeb-1318	106	11	solid	solid	ADJ
ajbmeb-1318	106	12	and	and	CCONJ
ajbmeb-1318	106	13	established	establish	VERB
ajbmeb-1318	106	14	scientific	scientific	ADJ
ajbmeb-1318	106	15	and	and	CCONJ
ajbmeb-1318	106	16	legal	legal	ADJ
ajbmeb-1318	106	17	rules	rule	NOUN
ajbmeb-1318	106	18	,	,	PUNCT
ajbmeb-1318	106	19	and	and	CCONJ
ajbmeb-1318	106	20	its	its	PRON
ajbmeb-1318	106	21	contribution	contribution	NOUN
ajbmeb-1318	106	22	also	also	ADV
ajbmeb-1318	106	23	to	to	ADP
ajbmeb-1318	106	24	reforming	reform	VERB
ajbmeb-1318	106	25	the	the	DET
ajbmeb-1318	106	26	financial	financial	ADJ
ajbmeb-1318	106	27	,	,	PUNCT
ajbmeb-1318	106	28	administrative	administrative	ADJ
ajbmeb-1318	106	29	and	and	CCONJ
ajbmeb-1318	106	30	economic	economic	ADJ
ajbmeb-1318	106	31	systems	system	NOUN
ajbmeb-1318	106	32	of	of	ADP
ajbmeb-1318	106	33	the	the	DET
ajbmeb-1318	106	34	general	general	ADJ
ajbmeb-1318	106	35	administration	administration	NOUN
ajbmeb-1318	106	36	of	of	ADP
ajbmeb-1318	106	37	the	the	DET
ajbmeb-1318	106	38	state	state	NOUN
ajbmeb-1318	106	39	,	,	PUNCT
ajbmeb-1318	106	40	and	and	CCONJ
ajbmeb-1318	106	41	in	in	ADP
ajbmeb-1318	106	42	accordance	accordance	NOUN
ajbmeb-1318	106	43	with	with	ADP
ajbmeb-1318	106	44	paragraph	paragraph	NOUN
ajbmeb-1318	106	45	four	four	NUM
ajbmeb-1318	106	46	of	of	ADP
ajbmeb-1318	106	47	article	article	NOUN
ajbmeb-1318	106	48	(	(	PUNCT
ajbmeb-1318	106	49	4	4	NUM
ajbmeb-1318	106	50	)	)	PUNCT
ajbmeb-1318	106	51	of	of	ADP
ajbmeb-1318	106	52	its	its	PRON
ajbmeb-1318	106	53	aforementioned	aforementioned	ADJ
ajbmeb-1318	106	54	law	law	NOUN
ajbmeb-1318	106	55	,	,	PUNCT
ajbmeb-1318	106	56	which	which	PRON
ajbmeb-1318	106	57	stipulates	stipulate	VERB
ajbmeb-1318	106	58	(	(	PUNCT
ajbmeb-1318	106	59	publishing	publish	VERB
ajbmeb-1318	106	60	accounting	accounting	NOUN
ajbmeb-1318	106	61	and	and	CCONJ
ajbmeb-1318	106	62	auditing	auditing	NOUN
ajbmeb-1318	106	63	systems	system	NOUN
ajbmeb-1318	106	64	based	base	VERB
ajbmeb-1318	106	65	on	on	ADP
ajbmeb-1318	106	66	local	local	ADJ
ajbmeb-1318	106	67	and	and	CCONJ
ajbmeb-1318	106	68	international	international	ADJ
ajbmeb-1318	106	69	standards	standard	NOUN
ajbmeb-1318	106	70	and	and	CCONJ
ajbmeb-1318	106	71	improving	improve	VERB
ajbmeb-1318	106	72	the	the	DET
ajbmeb-1318	106	73	rules	rule	NOUN
ajbmeb-1318	106	74	and	and	CCONJ
ajbmeb-1318	106	75	the	the	DET
ajbmeb-1318	106	76	standards	standard	NOUN
ajbmeb-1318	106	77	applicable	applicable	ADJ
ajbmeb-1318	106	78	to	to	ADP
ajbmeb-1318	106	79	management	management	NOUN
ajbmeb-1318	106	80	and	and	CCONJ
ajbmeb-1318	106	81	accounting	account	VERB
ajbmeb-1318	106	82	on	on	ADP
ajbmeb-1318	106	83	an	an	DET
ajbmeb-1318	106	84	ongoing	ongoing	ADJ
ajbmeb-1318	106	85	basis	basis	NOUN
ajbmeb-1318	106	86	)	)	PUNCT
ajbmeb-1318	106	87	as	as	ADV
ajbmeb-1318	106	88	well	well	ADV
ajbmeb-1318	106	89	as	as	ADP
ajbmeb-1318	106	90	according	accord	VERB
ajbmeb-1318	106	91	to	to	ADP
ajbmeb-1318	106	92	paragraph	paragraph	NOUN
ajbmeb-1318	106	93	five	five	NUM
ajbmeb-1318	106	94	of	of	ADP
ajbmeb-1318	106	95	the	the	DET
ajbmeb-1318	106	96	same	same	ADJ
ajbmeb-1318	106	97	article	article	NOUN
ajbmeb-1318	106	98	and	and	CCONJ
ajbmeb-1318	106	99	law	law	NOUN
ajbmeb-1318	106	100	above	above	ADV
ajbmeb-1318	106	101	,	,	PUNCT
ajbmeb-1318	106	102	which	which	PRON
ajbmeb-1318	106	103	stipulates	stipulate	VERB
ajbmeb-1318	106	104	(	(	PUNCT
ajbmeb-1318	106	105	developing	develop	VERB
ajbmeb-1318	106	106	the	the	DET
ajbmeb-1318	106	107	professions	profession	NOUN
ajbmeb-1318	106	108	of	of	ADP
ajbmeb-1318	106	109	accounting	accounting	NOUN
ajbmeb-1318	106	110	and	and	CCONJ
ajbmeb-1318	106	111	auditing	auditing	NOUN
ajbmeb-1318	106	112	and	and	CCONJ
ajbmeb-1318	106	113	american	american	ADJ
ajbmeb-1318	106	114	journal	journal	PROPN
ajbmeb-1318	106	115	of	of	ADP
ajbmeb-1318	106	116	business	business	NOUN
ajbmeb-1318	106	117	management	management	NOUN
ajbmeb-1318	106	118	,	,	PUNCT
ajbmeb-1318	106	119	economics	economic	NOUN
ajbmeb-1318	106	120	and	and	CCONJ
ajbmeb-1318	106	121	banking	banking	NOUN
ajbmeb-1318	106	122	volume	volume	NOUN
ajbmeb-1318	106	123	17	17	NUM
ajbmeb-1318	106	124	oct	oct	PROPN
ajbmeb-1318	106	125	.	.	PROPN
ajbmeb-1318	106	126	,	,	PUNCT
ajbmeb-1318	106	127	2023	2023	NUM
ajbmeb-1318	106	128	p	p	NOUN
ajbmeb-1318	106	129	a	a	DET
ajbmeb-1318	106	130	g	g	NOUN
ajbmeb-1318	106	131	e	e	NOUN
ajbmeb-1318	106	132	|	|	ADV
ajbmeb-1318	106	133	37	37	NUM
ajbmeb-1318	106	134	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1318	106	135	accounting	accounting	NOUN
ajbmeb-1318	106	136	systems	system	NOUN
ajbmeb-1318	106	137	and	and	CCONJ
ajbmeb-1318	106	138	raising	raise	VERB
ajbmeb-1318	106	139	the	the	DET
ajbmeb-1318	106	140	level	level	NOUN
ajbmeb-1318	106	141	of	of	ADP
ajbmeb-1318	106	142	accounting	accounting	NOUN
ajbmeb-1318	106	143	and	and	CCONJ
ajbmeb-1318	106	144	control	control	NOUN
ajbmeb-1318	106	145	performance	performance	NOUN
ajbmeb-1318	106	146	of	of	ADP
ajbmeb-1318	106	147	entities	entity	NOUN
ajbmeb-1318	106	148	subject	subject	ADJ
ajbmeb-1318	106	149	to	to	ADP
ajbmeb-1318	106	150	supervision	supervision	NOUN
ajbmeb-1318	106	151	)	)	PUNCT
ajbmeb-1318	106	152	.	.	PUNCT
ajbmeb-1318	107	1	(	(	PUNCT
ajbmeb-1318	107	2	federal	federal	ADJ
ajbmeb-1318	107	3	financial	financial	ADJ
ajbmeb-1318	107	4	supervision	supervision	NOUN
ajbmeb-1318	107	5	office	office	NOUN
ajbmeb-1318	107	6	www.d-raqaba-m.ig	www.d-raqaba-m.ig	ADV
ajbmeb-1318	107	7	(	(	PUNCT
ajbmeb-1318	107	8	one	one	NUM
ajbmeb-1318	107	9	of	of	ADP
ajbmeb-1318	107	10	the	the	DET
ajbmeb-1318	107	11	objectives	objective	NOUN
ajbmeb-1318	107	12	of	of	ADP
ajbmeb-1318	107	13	the	the	DET
ajbmeb-1318	107	14	bureau	bureau	NOUN
ajbmeb-1318	107	15	is	be	AUX
ajbmeb-1318	107	16	to	to	PART
ajbmeb-1318	107	17	work	work	VERB
ajbmeb-1318	107	18	to	to	PART
ajbmeb-1318	107	19	encourage	encourage	VERB
ajbmeb-1318	107	20	the	the	DET
ajbmeb-1318	107	21	adoption	adoption	NOUN
ajbmeb-1318	107	22	and	and	CCONJ
ajbmeb-1318	107	23	application	application	NOUN
ajbmeb-1318	107	24	of	of	ADP
ajbmeb-1318	107	25	international	international	ADJ
ajbmeb-1318	107	26	accounting	accounting	NOUN
ajbmeb-1318	107	27	standards	standard	NOUN
ajbmeb-1318	107	28	in	in	ADP
ajbmeb-1318	107	29	the	the	DET
ajbmeb-1318	107	30	public	public	ADJ
ajbmeb-1318	107	31	sector	sector	NOUN
ajbmeb-1318	107	32	,	,	PUNCT
ajbmeb-1318	107	33	because	because	SCONJ
ajbmeb-1318	107	34	they	they	PRON
ajbmeb-1318	107	35	affect	affect	VERB
ajbmeb-1318	107	36	the	the	DET
ajbmeb-1318	107	37	presentation	presentation	NOUN
ajbmeb-1318	107	38	of	of	ADP
ajbmeb-1318	107	39	the	the	DET
ajbmeb-1318	107	40	revenue	revenue	NOUN
ajbmeb-1318	107	41	and	and	CCONJ
ajbmeb-1318	107	42	expenditure	expenditure	NOUN
ajbmeb-1318	107	43	accounts	account	NOUN
ajbmeb-1318	107	44	in	in	ADP
ajbmeb-1318	107	45	a	a	DET
ajbmeb-1318	107	46	real	real	ADJ
ajbmeb-1318	107	47	way	way	NOUN
ajbmeb-1318	107	48	and	and	CCONJ
ajbmeb-1318	107	49	also	also	ADV
ajbmeb-1318	107	50	show	show	VERB
ajbmeb-1318	107	51	the	the	DET
ajbmeb-1318	107	52	assets	asset	NOUN
ajbmeb-1318	107	53	and	and	CCONJ
ajbmeb-1318	107	54	liabilities	liability	NOUN
ajbmeb-1318	107	55	accounts	account	VERB
ajbmeb-1318	107	56	in	in	ADP
ajbmeb-1318	107	57	detail	detail	NOUN
ajbmeb-1318	107	58	and	and	CCONJ
ajbmeb-1318	107	59	then	then	ADV
ajbmeb-1318	107	60	correctly	correctly	ADV
ajbmeb-1318	107	61	express	express	VERB
ajbmeb-1318	107	62	the	the	DET
ajbmeb-1318	107	63	result	result	NOUN
ajbmeb-1318	107	64	of	of	ADP
ajbmeb-1318	107	65	the	the	DET
ajbmeb-1318	107	66	activity	activity	NOUN
ajbmeb-1318	107	67	of	of	ADP
ajbmeb-1318	107	68	government	government	NOUN
ajbmeb-1318	107	69	units	unit	NOUN
ajbmeb-1318	107	70	and	and	CCONJ
ajbmeb-1318	107	71	their	their	PRON
ajbmeb-1318	107	72	financial	financial	ADJ
ajbmeb-1318	107	73	position	position	NOUN
ajbmeb-1318	107	74	.	.	PUNCT
ajbmeb-1318	108	1	therefore	therefore	ADV
ajbmeb-1318	108	2	,	,	PUNCT
ajbmeb-1318	108	3	from	from	ADP
ajbmeb-1318	108	4	the	the	DET
ajbmeb-1318	108	5	researcher	researcher	NOUN
ajbmeb-1318	108	6	’s	’s	PART
ajbmeb-1318	108	7	point	point	NOUN
ajbmeb-1318	108	8	of	of	ADP
ajbmeb-1318	108	9	view	view	NOUN
ajbmeb-1318	108	10	,	,	PUNCT
ajbmeb-1318	108	11	the	the	DET
ajbmeb-1318	108	12	application	application	NOUN
ajbmeb-1318	108	13	of	of	ADP
ajbmeb-1318	108	14	the	the	DET
ajbmeb-1318	108	15	international	international	ADJ
ajbmeb-1318	108	16	public	public	ADJ
ajbmeb-1318	108	17	sector	sector	NOUN
ajbmeb-1318	108	18	accounting	accounting	NOUN
ajbmeb-1318	108	19	standards	standard	NOUN
ajbmeb-1318	108	20	(	(	PUNCT
ajbmeb-1318	108	21	ipsas	ipsa	NOUN
ajbmeb-1318	108	22	)	)	PUNCT
ajbmeb-1318	108	23	has	have	VERB
ajbmeb-1318	108	24	an	an	DET
ajbmeb-1318	108	25	impact	impact	NOUN
ajbmeb-1318	108	26	on	on	ADP
ajbmeb-1318	108	27	the	the	DET
ajbmeb-1318	108	28	performance	performance	NOUN
ajbmeb-1318	108	29	of	of	ADP
ajbmeb-1318	108	30	the	the	DET
ajbmeb-1318	108	31	government	government	NOUN
ajbmeb-1318	108	32	accounting	accounting	NOUN
ajbmeb-1318	108	33	system	system	NOUN
ajbmeb-1318	108	34	and	and	CCONJ
ajbmeb-1318	108	35	its	its	PRON
ajbmeb-1318	108	36	contribution	contribution	NOUN
ajbmeb-1318	108	37	to	to	ADP
ajbmeb-1318	108	38	activating	activate	VERB
ajbmeb-1318	108	39	the	the	DET
ajbmeb-1318	108	40	role	role	NOUN
ajbmeb-1318	108	41	of	of	ADP
ajbmeb-1318	108	42	the	the	DET
ajbmeb-1318	108	43	federal	federal	ADJ
ajbmeb-1318	108	44	financial	financial	PROPN
ajbmeb-1318	108	45	supervision	supervision	PROPN
ajbmeb-1318	108	46	bureau	bureau	PROPN
ajbmeb-1318	108	47	in	in	ADP
ajbmeb-1318	108	48	the	the	DET
ajbmeb-1318	108	49	republic	republic	NOUN
ajbmeb-1318	108	50	of	of	ADP
ajbmeb-1318	108	51	iraq	iraq	PROPN
ajbmeb-1318	108	52	to	to	PART
ajbmeb-1318	108	53	achieve	achieve	VERB
ajbmeb-1318	108	54	its	its	PRON
ajbmeb-1318	108	55	goals	goal	NOUN
ajbmeb-1318	108	56	,	,	PUNCT
ajbmeb-1318	108	57	because	because	SCONJ
ajbmeb-1318	108	58	the	the	DET
ajbmeb-1318	108	59	current	current	ADJ
ajbmeb-1318	108	60	financial	financial	ADJ
ajbmeb-1318	108	61	statements	statement	NOUN
ajbmeb-1318	108	62	of	of	ADP
ajbmeb-1318	108	63	local	local	ADJ
ajbmeb-1318	108	64	government	government	NOUN
ajbmeb-1318	108	65	units	unit	NOUN
ajbmeb-1318	108	66	do	do	AUX
ajbmeb-1318	108	67	not	not	PART
ajbmeb-1318	108	68	report	report	VERB
ajbmeb-1318	108	69	the	the	DET
ajbmeb-1318	108	70	reality	reality	NOUN
ajbmeb-1318	108	71	of	of	ADP
ajbmeb-1318	108	72	the	the	DET
ajbmeb-1318	108	73	activity	activity	NOUN
ajbmeb-1318	108	74	.	.	PUNCT
ajbmeb-1318	109	1	these	these	DET
ajbmeb-1318	109	2	units	unit	NOUN
ajbmeb-1318	109	3	,	,	PUNCT
ajbmeb-1318	109	4	their	their	PRON
ajbmeb-1318	109	5	financial	financial	ADJ
ajbmeb-1318	109	6	position	position	NOUN
ajbmeb-1318	109	7	and	and	CCONJ
ajbmeb-1318	109	8	cash	cash	NOUN
ajbmeb-1318	109	9	flow	flow	NOUN
ajbmeb-1318	109	10	,	,	PUNCT
ajbmeb-1318	109	11	make	make	VERB
ajbmeb-1318	109	12	it	it	PRON
ajbmeb-1318	109	13	difficult	difficult	ADJ
ajbmeb-1318	109	14	to	to	PART
ajbmeb-1318	109	15	properly	properly	ADV
ajbmeb-1318	109	16	evaluate	evaluate	VERB
ajbmeb-1318	109	17	the	the	DET
ajbmeb-1318	109	18	performance	performance	NOUN
ajbmeb-1318	109	19	of	of	ADP
ajbmeb-1318	109	20	government	government	NOUN
ajbmeb-1318	109	21	units	unit	NOUN
ajbmeb-1318	109	22	with	with	ADP
ajbmeb-1318	109	23	the	the	DET
ajbmeb-1318	109	24	aim	aim	NOUN
ajbmeb-1318	109	25	of	of	ADP
ajbmeb-1318	109	26	holding	hold	VERB
ajbmeb-1318	109	27	them	they	PRON
ajbmeb-1318	109	28	accountable	accountable	ADJ
ajbmeb-1318	109	29	and	and	CCONJ
ajbmeb-1318	109	30	addressing	address	VERB
ajbmeb-1318	109	31	their	their	PRON
ajbmeb-1318	109	32	shortcomings	shortcoming	NOUN
ajbmeb-1318	109	33	.	.	PUNCT
ajbmeb-1318	110	1	the	the	DET
ajbmeb-1318	110	2	third	third	ADJ
ajbmeb-1318	110	3	axis	axis	NOUN
ajbmeb-1318	110	4	:	:	PUNCT
ajbmeb-1318	110	5	organizing	organize	VERB
ajbmeb-1318	110	6	and	and	CCONJ
ajbmeb-1318	110	7	preparing	prepare	VERB
ajbmeb-1318	110	8	a	a	DET
ajbmeb-1318	110	9	proposed	propose	VERB
ajbmeb-1318	110	10	model	model	NOUN
ajbmeb-1318	110	11	for	for	ADP
ajbmeb-1318	110	12	the	the	DET
ajbmeb-1318	110	13	financial	financial	ADJ
ajbmeb-1318	110	14	statements	statement	NOUN
ajbmeb-1318	110	15	for	for	ADP
ajbmeb-1318	110	16	the	the	DET
ajbmeb-1318	110	17	research	research	NOUN
ajbmeb-1318	110	18	sample	sample	NOUN
ajbmeb-1318	110	19	in	in	ADP
ajbmeb-1318	110	20	accordance	accordance	NOUN
ajbmeb-1318	110	21	with	with	ADP
ajbmeb-1318	110	22	the	the	DET
ajbmeb-1318	110	23	requirements	requirement	NOUN
ajbmeb-1318	110	24	of	of	ADP
ajbmeb-1318	110	25	international	international	ADJ
ajbmeb-1318	110	26	accounting	accounting	NOUN
ajbmeb-1318	110	27	standards	standard	NOUN
ajbmeb-1318	110	28	in	in	ADP
ajbmeb-1318	110	29	the	the	DET
ajbmeb-1318	110	30	public	public	ADJ
ajbmeb-1318	110	31	sector	sector	NOUN
ajbmeb-1318	110	32	.	.	PUNCT
ajbmeb-1318	111	1	financial	financial	ADJ
ajbmeb-1318	111	2	statements	statement	NOUN
ajbmeb-1318	111	3	and	and	CCONJ
ajbmeb-1318	111	4	reports	report	NOUN
ajbmeb-1318	111	5	are	be	AUX
ajbmeb-1318	111	6	a	a	DET
ajbmeb-1318	111	7	result	result	NOUN
ajbmeb-1318	111	8	that	that	PRON
ajbmeb-1318	111	9	reflects	reflect	VERB
ajbmeb-1318	111	10	the	the	DET
ajbmeb-1318	111	11	image	image	NOUN
ajbmeb-1318	111	12	of	of	ADP
ajbmeb-1318	111	13	the	the	DET
ajbmeb-1318	111	14	work	work	NOUN
ajbmeb-1318	111	15	and	and	CCONJ
ajbmeb-1318	111	16	activities	activity	NOUN
ajbmeb-1318	111	17	carried	carry	VERB
ajbmeb-1318	111	18	out	out	ADP
ajbmeb-1318	111	19	by	by	ADP
ajbmeb-1318	111	20	government	government	NOUN
ajbmeb-1318	111	21	units	unit	NOUN
ajbmeb-1318	111	22	or	or	CCONJ
ajbmeb-1318	111	23	the	the	DET
ajbmeb-1318	111	24	entire	entire	ADJ
ajbmeb-1318	111	25	state	state	NOUN
ajbmeb-1318	111	26	during	during	ADP
ajbmeb-1318	111	27	a	a	DET
ajbmeb-1318	111	28	certain	certain	ADJ
ajbmeb-1318	111	29	period	period	NOUN
ajbmeb-1318	111	30	,	,	PUNCT
ajbmeb-1318	111	31	as	as	SCONJ
ajbmeb-1318	111	32	the	the	DET
ajbmeb-1318	111	33	quality	quality	NOUN
ajbmeb-1318	111	34	of	of	ADP
ajbmeb-1318	111	35	these	these	DET
ajbmeb-1318	111	36	lists	list	NOUN
ajbmeb-1318	111	37	and	and	CCONJ
ajbmeb-1318	111	38	reports	report	NOUN
ajbmeb-1318	111	39	confirms	confirm	VERB
ajbmeb-1318	111	40	the	the	DET
ajbmeb-1318	111	41	credibility	credibility	NOUN
ajbmeb-1318	111	42	,	,	PUNCT
ajbmeb-1318	111	43	suitability	suitability	NOUN
ajbmeb-1318	111	44	and	and	CCONJ
ajbmeb-1318	111	45	accuracy	accuracy	NOUN
ajbmeb-1318	111	46	of	of	ADP
ajbmeb-1318	111	47	the	the	DET
ajbmeb-1318	111	48	information	information	NOUN
ajbmeb-1318	111	49	disclosed	disclose	VERB
ajbmeb-1318	111	50	to	to	ADP
ajbmeb-1318	111	51	users	user	NOUN
ajbmeb-1318	111	52	,	,	PUNCT
ajbmeb-1318	111	53	and	and	CCONJ
ajbmeb-1318	111	54	in	in	ADP
ajbmeb-1318	111	55	a	a	DET
ajbmeb-1318	111	56	way	way	NOUN
ajbmeb-1318	111	57	that	that	PRON
ajbmeb-1318	111	58	makes	make	VERB
ajbmeb-1318	111	59	it	it	PRON
ajbmeb-1318	111	60	a	a	DET
ajbmeb-1318	111	61	language	language	NOUN
ajbmeb-1318	111	62	of	of	ADP
ajbmeb-1318	111	63	communication	communication	NOUN
ajbmeb-1318	111	64	and	and	CCONJ
ajbmeb-1318	111	65	understanding	understanding	NOUN
ajbmeb-1318	111	66	that	that	PRON
ajbmeb-1318	111	67	ensures	ensure	VERB
ajbmeb-1318	111	68	reassurance	reassurance	NOUN
ajbmeb-1318	111	69	for	for	ADP
ajbmeb-1318	111	70	all	all	DET
ajbmeb-1318	111	71	relevant	relevant	ADJ
ajbmeb-1318	111	72	parties	party	NOUN
ajbmeb-1318	111	73	,	,	PUNCT
ajbmeb-1318	111	74	in	in	ADP
ajbmeb-1318	111	75	particular	particular	ADJ
ajbmeb-1318	111	76	when	when	SCONJ
ajbmeb-1318	111	77	they	they	PRON
ajbmeb-1318	111	78	are	be	AUX
ajbmeb-1318	111	79	prepared	prepare	VERB
ajbmeb-1318	111	80	in	in	ADP
ajbmeb-1318	111	81	accordance	accordance	NOUN
ajbmeb-1318	111	82	with	with	ADP
ajbmeb-1318	111	83	international	international	ADJ
ajbmeb-1318	111	84	standards	standard	NOUN
ajbmeb-1318	111	85	,	,	PUNCT
ajbmeb-1318	111	86	this	this	PRON
ajbmeb-1318	111	87	makes	make	VERB
ajbmeb-1318	111	88	governments	government	NOUN
ajbmeb-1318	111	89	seek	seek	VERB
ajbmeb-1318	111	90	to	to	PART
ajbmeb-1318	111	91	make	make	VERB
ajbmeb-1318	111	92	them	they	PRON
ajbmeb-1318	111	93	characterized	characterize	VERB
ajbmeb-1318	111	94	by	by	ADP
ajbmeb-1318	111	95	high	high	ADJ
ajbmeb-1318	111	96	quality	quality	NOUN
ajbmeb-1318	111	97	.	.	PUNCT
ajbmeb-1318	112	1	therefore	therefore	ADV
ajbmeb-1318	112	2	,	,	PUNCT
ajbmeb-1318	112	3	this	this	DET
ajbmeb-1318	112	4	axis	axis	NOUN
ajbmeb-1318	112	5	will	will	AUX
ajbmeb-1318	112	6	include	include	VERB
ajbmeb-1318	112	7	a	a	DET
ajbmeb-1318	112	8	field	field	NOUN
ajbmeb-1318	112	9	study	study	NOUN
ajbmeb-1318	112	10	on	on	ADP
ajbmeb-1318	112	11	the	the	DET
ajbmeb-1318	112	12	reality	reality	NOUN
ajbmeb-1318	112	13	of	of	ADP
ajbmeb-1318	112	14	the	the	DET
ajbmeb-1318	112	15	financial	financial	ADJ
ajbmeb-1318	112	16	statements	statement	NOUN
ajbmeb-1318	112	17	and	and	CCONJ
ajbmeb-1318	112	18	reports	report	NOUN
ajbmeb-1318	112	19	and	and	CCONJ
ajbmeb-1318	112	20	the	the	DET
ajbmeb-1318	112	21	government	government	NOUN
ajbmeb-1318	112	22	accounting	accounting	NOUN
ajbmeb-1318	112	23	system	system	NOUN
ajbmeb-1318	112	24	in	in	ADP
ajbmeb-1318	112	25	iraq	iraq	PROPN
ajbmeb-1318	112	26	,	,	PUNCT
ajbmeb-1318	112	27	based	base	VERB
ajbmeb-1318	112	28	on	on	ADP
ajbmeb-1318	112	29	personal	personal	ADJ
ajbmeb-1318	112	30	interviews	interview	NOUN
ajbmeb-1318	112	31	with	with	ADP
ajbmeb-1318	112	32	officials	official	NOUN
ajbmeb-1318	112	33	of	of	ADP
ajbmeb-1318	112	34	the	the	DET
ajbmeb-1318	112	35	wasit	wasit	PROPN
ajbmeb-1318	112	36	health	health	PROPN
ajbmeb-1318	112	37	department	department	PROPN
ajbmeb-1318	112	38	,	,	PUNCT
ajbmeb-1318	112	39	which	which	PRON
ajbmeb-1318	112	40	is	be	AUX
ajbmeb-1318	112	41	considered	consider	VERB
ajbmeb-1318	112	42	one	one	NUM
ajbmeb-1318	112	43	of	of	ADP
ajbmeb-1318	112	44	the	the	DET
ajbmeb-1318	112	45	units	unit	NOUN
ajbmeb-1318	112	46	of	of	ADP
ajbmeb-1318	112	47	the	the	DET
ajbmeb-1318	112	48	ministry	ministry	PROPN
ajbmeb-1318	112	49	of	of	ADP
ajbmeb-1318	112	50	health	health	PROPN
ajbmeb-1318	112	51	in	in	ADP
ajbmeb-1318	112	52	the	the	DET
ajbmeb-1318	112	53	republic	republic	NOUN
ajbmeb-1318	112	54	of	of	ADP
ajbmeb-1318	112	55	iraq	iraq	PROPN
ajbmeb-1318	112	56	(	(	PUNCT
ajbmeb-1318	112	57	the	the	DET
ajbmeb-1318	112	58	research	research	NOUN
ajbmeb-1318	112	59	sample	sample	NOUN
ajbmeb-1318	112	60	)	)	PUNCT
ajbmeb-1318	112	61	and	and	CCONJ
ajbmeb-1318	112	62	some	some	PRON
ajbmeb-1318	112	63	of	of	ADP
ajbmeb-1318	112	64	the	the	DET
ajbmeb-1318	112	65	relevant	relevant	ADJ
ajbmeb-1318	112	66	employees	employee	NOUN
ajbmeb-1318	112	67	.	.	PUNCT
ajbmeb-1318	113	1	the	the	DET
ajbmeb-1318	113	2	reality	reality	NOUN
ajbmeb-1318	113	3	of	of	ADP
ajbmeb-1318	113	4	the	the	DET
ajbmeb-1318	113	5	accounting	accounting	NOUN
ajbmeb-1318	113	6	records	record	NOUN
ajbmeb-1318	113	7	and	and	CCONJ
ajbmeb-1318	113	8	books	book	NOUN
ajbmeb-1318	113	9	was	be	AUX
ajbmeb-1318	113	10	also	also	ADV
ajbmeb-1318	113	11	examined	examine	VERB
ajbmeb-1318	113	12	by	by	ADP
ajbmeb-1318	113	13	using	use	VERB
ajbmeb-1318	113	14	the	the	DET
ajbmeb-1318	113	15	financial	financial	ADJ
ajbmeb-1318	113	16	statements	statement	NOUN
ajbmeb-1318	113	17	of	of	ADP
ajbmeb-1318	113	18	that	that	DET
ajbmeb-1318	113	19	department	department	NOUN
ajbmeb-1318	113	20	for	for	ADP
ajbmeb-1318	113	21	the	the	DET
ajbmeb-1318	113	22	two	two	NUM
ajbmeb-1318	113	23	years	year	NOUN
ajbmeb-1318	113	24	(	(	PUNCT
ajbmeb-1318	113	25	2008	2008	NUM
ajbmeb-1318	113	26	-	-	SYM
ajbmeb-1318	113	27	2009	2009	NUM
ajbmeb-1318	113	28	)	)	PUNCT
ajbmeb-1318	113	29	as	as	ADP
ajbmeb-1318	113	30	the	the	DET
ajbmeb-1318	113	31	latest	late	ADJ
ajbmeb-1318	113	32	data	datum	NOUN
ajbmeb-1318	113	33	issued	issue	VERB
ajbmeb-1318	113	34	and	and	CCONJ
ajbmeb-1318	113	35	approved	approve	VERB
ajbmeb-1318	113	36	by	by	ADP
ajbmeb-1318	113	37	the	the	DET
ajbmeb-1318	113	38	federal	federal	ADJ
ajbmeb-1318	113	39	office	office	NOUN
ajbmeb-1318	113	40	of	of	ADP
ajbmeb-1318	113	41	financial	financial	ADJ
ajbmeb-1318	113	42	supervision	supervision	NOUN
ajbmeb-1318	113	43	at	at	ADP
ajbmeb-1318	113	44	the	the	DET
ajbmeb-1318	113	45	time	time	NOUN
ajbmeb-1318	113	46	of	of	ADP
ajbmeb-1318	113	47	preparing	prepare	VERB
ajbmeb-1318	113	48	the	the	DET
ajbmeb-1318	113	49	research	research	NOUN
ajbmeb-1318	113	50	due	due	ADP
ajbmeb-1318	113	51	to	to	ADP
ajbmeb-1318	113	52	the	the	DET
ajbmeb-1318	113	53	presence	presence	NOUN
ajbmeb-1318	113	54	of	of	ADP
ajbmeb-1318	113	55	technical	technical	ADJ
ajbmeb-1318	113	56	errors	error	NOUN
ajbmeb-1318	113	57	.	.	PUNCT
ajbmeb-1318	114	1	(	(	PUNCT
ajbmeb-1318	114	2	financial	financial	ADJ
ajbmeb-1318	114	3	and	and	CCONJ
ajbmeb-1318	114	4	accounting	accounting	NOUN
ajbmeb-1318	114	5	)	)	PUNCT
ajbmeb-1318	114	6	turned	turn	VERB
ajbmeb-1318	114	7	into	into	ADP
ajbmeb-1318	114	8	the	the	DET
ajbmeb-1318	114	9	department	department	NOUN
ajbmeb-1318	114	10	’s	’s	PART
ajbmeb-1318	114	11	inability	inability	NOUN
ajbmeb-1318	114	12	to	to	PART
ajbmeb-1318	114	13	prepare	prepare	VERB
ajbmeb-1318	114	14	and	and	CCONJ
ajbmeb-1318	114	15	issue	issue	VERB
ajbmeb-1318	114	16	them	they	PRON
ajbmeb-1318	114	17	for	for	ADP
ajbmeb-1318	114	18	subsequent	subsequent	ADJ
ajbmeb-1318	114	19	years	year	NOUN
ajbmeb-1318	114	20	,	,	PUNCT
ajbmeb-1318	114	21	as	as	SCONJ
ajbmeb-1318	114	22	the	the	DET
ajbmeb-1318	114	23	focus	focus	NOUN
ajbmeb-1318	114	24	was	be	AUX
ajbmeb-1318	114	25	on	on	ADP
ajbmeb-1318	114	26	the	the	DET
ajbmeb-1318	114	27	most	most	ADV
ajbmeb-1318	114	28	important	important	ADJ
ajbmeb-1318	114	29	points	point	NOUN
ajbmeb-1318	114	30	of	of	ADP
ajbmeb-1318	114	31	difference	difference	NOUN
ajbmeb-1318	114	32	and	and	CCONJ
ajbmeb-1318	114	33	changes	change	NOUN
ajbmeb-1318	114	34	between	between	ADP
ajbmeb-1318	114	35	the	the	DET
ajbmeb-1318	114	36	financial	financial	ADJ
ajbmeb-1318	114	37	statements	statement	NOUN
ajbmeb-1318	114	38	and	and	CCONJ
ajbmeb-1318	114	39	reports	report	NOUN
ajbmeb-1318	114	40	in	in	ADP
ajbmeb-1318	114	41	the	the	DET
ajbmeb-1318	114	42	government	government	NOUN
ajbmeb-1318	114	43	accounting	accounting	NOUN
ajbmeb-1318	114	44	system	system	NOUN
ajbmeb-1318	114	45	for	for	ADP
ajbmeb-1318	114	46	the	the	DET
ajbmeb-1318	114	47	research	research	NOUN
ajbmeb-1318	114	48	sample	sample	NOUN
ajbmeb-1318	114	49	and	and	CCONJ
ajbmeb-1318	114	50	comparing	compare	VERB
ajbmeb-1318	114	51	them	they	PRON
ajbmeb-1318	114	52	with	with	ADP
ajbmeb-1318	114	53	the	the	DET
ajbmeb-1318	114	54	required	require	VERB
ajbmeb-1318	114	55	organization	organization	NOUN
ajbmeb-1318	114	56	of	of	ADP
ajbmeb-1318	114	57	those	those	DET
ajbmeb-1318	114	58	lists	list	NOUN
ajbmeb-1318	114	59	in	in	ADP
ajbmeb-1318	114	60	the	the	DET
ajbmeb-1318	114	61	international	international	ADJ
ajbmeb-1318	114	62	government	government	NOUN
ajbmeb-1318	114	63	accounting	accounting	NOUN
ajbmeb-1318	114	64	standards	standard	NOUN
ajbmeb-1318	114	65	for	for	ADP
ajbmeb-1318	114	66	the	the	DET
ajbmeb-1318	114	67	public	public	ADJ
ajbmeb-1318	114	68	sector	sector	NOUN
ajbmeb-1318	114	69	,	,	PUNCT
ajbmeb-1318	114	70	and	and	CCONJ
ajbmeb-1318	114	71	accordingly	accordingly	ADV
ajbmeb-1318	114	72	it	it	PRON
ajbmeb-1318	114	73	was	be	AUX
ajbmeb-1318	114	74	done	do	VERB
ajbmeb-1318	114	75	.	.	PUNCT
ajbmeb-1318	115	1	preparing	prepare	VERB
ajbmeb-1318	115	2	a	a	DET
ajbmeb-1318	115	3	proposed	propose	VERB
ajbmeb-1318	115	4	model	model	NOUN
ajbmeb-1318	115	5	for	for	ADP
ajbmeb-1318	115	6	the	the	DET
ajbmeb-1318	115	7	financial	financial	ADJ
ajbmeb-1318	115	8	statements	statement	NOUN
ajbmeb-1318	115	9	and	and	CCONJ
ajbmeb-1318	115	10	reports	report	NOUN
ajbmeb-1318	115	11	of	of	ADP
ajbmeb-1318	115	12	the	the	DET
ajbmeb-1318	115	13	wasit	wasit	PROPN
ajbmeb-1318	115	14	health	health	PROPN
ajbmeb-1318	115	15	department	department	PROPN
ajbmeb-1318	115	16	in	in	ADP
ajbmeb-1318	115	17	light	light	NOUN
ajbmeb-1318	115	18	of	of	ADP
ajbmeb-1318	115	19	those	those	DET
ajbmeb-1318	115	20	standards	standard	NOUN
ajbmeb-1318	115	21	,	,	PUNCT
ajbmeb-1318	115	22	noting	note	VERB
ajbmeb-1318	115	23	that	that	SCONJ
ajbmeb-1318	115	24	the	the	DET
ajbmeb-1318	115	25	aforementioned	aforementioned	PROPN
ajbmeb-1318	115	26	department	department	NOUN
ajbmeb-1318	115	27	applies	apply	VERB
ajbmeb-1318	115	28	the	the	DET
ajbmeb-1318	115	29	decentralized	decentralized	ADJ
ajbmeb-1318	115	30	government	government	NOUN
ajbmeb-1318	115	31	accounting	accounting	NOUN
ajbmeb-1318	115	32	system	system	NOUN
ajbmeb-1318	115	33	as	as	ADP
ajbmeb-1318	115	34	a	a	DET
ajbmeb-1318	115	35	non	non	ADJ
ajbmeb-1318	115	36	-	-	ADJ
ajbmeb-1318	115	37	profit	profit	ADJ
ajbmeb-1318	115	38	service	service	NOUN
ajbmeb-1318	115	39	unit	unit	NOUN
ajbmeb-1318	115	40	,	,	PUNCT
ajbmeb-1318	115	41	in	in	ADP
ajbmeb-1318	115	42	accordance	accordance	NOUN
ajbmeb-1318	115	43	with	with	ADP
ajbmeb-1318	115	44	the	the	DET
ajbmeb-1318	115	45	instructions	instruction	NOUN
ajbmeb-1318	115	46	of	of	ADP
ajbmeb-1318	115	47	the	the	DET
ajbmeb-1318	115	48	iraqi	iraqi	ADJ
ajbmeb-1318	115	49	ministry	ministry	PROPN
ajbmeb-1318	115	50	of	of	ADP
ajbmeb-1318	115	51	finance	finance	PROPN
ajbmeb-1318	115	52	,	,	PUNCT
ajbmeb-1318	115	53	which	which	PRON
ajbmeb-1318	115	54	focuses	focus	VERB
ajbmeb-1318	115	55	on	on	ADP
ajbmeb-1318	115	56	issuing	issue	VERB
ajbmeb-1318	115	57	financial	financial	ADJ
ajbmeb-1318	115	58	statements	statement	NOUN
ajbmeb-1318	115	59	such	such	ADJ
ajbmeb-1318	115	60	as	as	ADP
ajbmeb-1318	115	61	the	the	DET
ajbmeb-1318	115	62	cash	cash	NOUN
ajbmeb-1318	115	63	flow	flow	NOUN
ajbmeb-1318	115	64	and	and	CCONJ
ajbmeb-1318	115	65	financial	financial	ADJ
ajbmeb-1318	115	66	position	position	NOUN
ajbmeb-1318	115	67	lists	list	NOUN
ajbmeb-1318	115	68	,	,	PUNCT
ajbmeb-1318	115	69	in	in	ADP
ajbmeb-1318	115	70	addition	addition	NOUN
ajbmeb-1318	115	71	to	to	ADP
ajbmeb-1318	115	72	issuing	issue	VERB
ajbmeb-1318	115	73	monthly	monthly	ADJ
ajbmeb-1318	115	74	statements	statement	NOUN
ajbmeb-1318	115	75	.	.	PUNCT
ajbmeb-1318	116	1	and	and	CCONJ
ajbmeb-1318	116	2	financial	financial	ADJ
ajbmeb-1318	116	3	tables	table	NOUN
ajbmeb-1318	116	4	,	,	PUNCT
ajbmeb-1318	116	5	such	such	ADJ
ajbmeb-1318	116	6	as	as	ADP
ajbmeb-1318	116	7	the	the	DET
ajbmeb-1318	116	8	bank	bank	NOUN
ajbmeb-1318	116	9	’s	’s	PART
ajbmeb-1318	116	10	reconciliation	reconciliation	NOUN
ajbmeb-1318	116	11	statement	statement	NOUN
ajbmeb-1318	116	12	,	,	PUNCT
ajbmeb-1318	116	13	trial	trial	NOUN
ajbmeb-1318	116	14	balances	balance	NOUN
ajbmeb-1318	116	15	,	,	PUNCT
ajbmeb-1318	116	16	and	and	CCONJ
ajbmeb-1318	116	17	tables	table	NOUN
ajbmeb-1318	116	18	of	of	ADP
ajbmeb-1318	116	19	revenues	revenue	NOUN
ajbmeb-1318	116	20	and	and	CCONJ
ajbmeb-1318	116	21	expenses	expense	NOUN
ajbmeb-1318	116	22	,	,	PUNCT
ajbmeb-1318	116	23	and	and	CCONJ
ajbmeb-1318	116	24	the	the	DET
ajbmeb-1318	116	25	importance	importance	NOUN
ajbmeb-1318	116	26	of	of	ADP
ajbmeb-1318	116	27	the	the	DET
ajbmeb-1318	116	28	final	final	ADJ
ajbmeb-1318	116	29	financial	financial	ADJ
ajbmeb-1318	116	30	statements	statement	NOUN
ajbmeb-1318	116	31	and	and	CCONJ
ajbmeb-1318	116	32	reports	report	NOUN
ajbmeb-1318	116	33	,	,	PUNCT
ajbmeb-1318	116	34	which	which	PRON
ajbmeb-1318	116	35	are	be	AUX
ajbmeb-1318	116	36	considered	consider	VERB
ajbmeb-1318	116	37	a	a	DET
ajbmeb-1318	116	38	basic	basic	ADJ
ajbmeb-1318	116	39	means	mean	NOUN
ajbmeb-1318	116	40	of	of	ADP
ajbmeb-1318	116	41	disclosure	disclosure	NOUN
ajbmeb-1318	116	42	and	and	CCONJ
ajbmeb-1318	116	43	reporting	report	VERB
ajbmeb-1318	116	44	for	for	ADP
ajbmeb-1318	116	45	government	government	NOUN
ajbmeb-1318	116	46	units	unit	NOUN
ajbmeb-1318	116	47	,	,	PUNCT
ajbmeb-1318	116	48	and	and	CCONJ
ajbmeb-1318	116	49	the	the	DET
ajbmeb-1318	116	50	final	final	ADJ
ajbmeb-1318	116	51	statements	statement	NOUN
ajbmeb-1318	116	52	and	and	CCONJ
ajbmeb-1318	116	53	accounts	account	NOUN
ajbmeb-1318	116	54	of	of	ADP
ajbmeb-1318	116	55	the	the	DET
ajbmeb-1318	116	56	wasit	wasit	PROPN
ajbmeb-1318	116	57	health	health	PROPN
ajbmeb-1318	116	58	department	department	PROPN
ajbmeb-1318	116	59	american	american	PROPN
ajbmeb-1318	116	60	journal	journal	PROPN
ajbmeb-1318	116	61	of	of	ADP
ajbmeb-1318	116	62	business	business	NOUN
ajbmeb-1318	116	63	management	management	NOUN
ajbmeb-1318	116	64	,	,	PUNCT
ajbmeb-1318	116	65	economics	economic	NOUN
ajbmeb-1318	116	66	and	and	CCONJ
ajbmeb-1318	116	67	banking	banking	NOUN
ajbmeb-1318	116	68	volume	volume	NOUN
ajbmeb-1318	116	69	17	17	NUM
ajbmeb-1318	116	70	oct	oct	PROPN
ajbmeb-1318	116	71	.	.	PROPN
ajbmeb-1318	116	72	,	,	PUNCT
ajbmeb-1318	116	73	2023	2023	NUM
ajbmeb-1318	116	74	p	p	NOUN
ajbmeb-1318	116	75	a	a	PRON
ajbmeb-1318	116	76	g	g	NOUN
ajbmeb-1318	116	77	e	e	NOUN
ajbmeb-1318	116	78	|	|	ADV
ajbmeb-1318	116	79	38	38	NUM
ajbmeb-1318	116	80	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1318	116	81	do	do	AUX
ajbmeb-1318	116	82	not	not	PART
ajbmeb-1318	116	83	differ	differ	VERB
ajbmeb-1318	116	84	from	from	ADP
ajbmeb-1318	116	85	the	the	DET
ajbmeb-1318	116	86	rest	rest	NOUN
ajbmeb-1318	116	87	of	of	ADP
ajbmeb-1318	116	88	the	the	DET
ajbmeb-1318	116	89	non	non	ADJ
ajbmeb-1318	116	90	-	-	ADJ
ajbmeb-1318	116	91	profit	profit	ADJ
ajbmeb-1318	116	92	government	government	NOUN
ajbmeb-1318	116	93	units	unit	NOUN
ajbmeb-1318	116	94	in	in	ADP
ajbmeb-1318	116	95	terms	term	NOUN
ajbmeb-1318	116	96	of	of	ADP
ajbmeb-1318	116	97	their	their	PRON
ajbmeb-1318	116	98	components	component	NOUN
ajbmeb-1318	116	99	and	and	CCONJ
ajbmeb-1318	116	100	the	the	DET
ajbmeb-1318	116	101	quality	quality	NOUN
ajbmeb-1318	116	102	of	of	ADP
ajbmeb-1318	116	103	information	information	NOUN
ajbmeb-1318	116	104	and	and	CCONJ
ajbmeb-1318	116	105	data	datum	NOUN
ajbmeb-1318	116	106	they	they	PRON
ajbmeb-1318	116	107	contain	contain	VERB
ajbmeb-1318	116	108	,	,	PUNCT
ajbmeb-1318	116	109	which	which	PRON
ajbmeb-1318	116	110	it	it	PRON
ajbmeb-1318	116	111	includes	include	VERB
ajbmeb-1318	116	112	the	the	DET
ajbmeb-1318	116	113	following	follow	VERB
ajbmeb-1318	116	114	:	:	PUNCT
ajbmeb-1318	116	115	1	1	NUM
ajbmeb-1318	116	116	statement	statement	NOUN
ajbmeb-1318	116	117	of	of	ADP
ajbmeb-1318	116	118	financial	financial	ADJ
ajbmeb-1318	116	119	position	position	NOUN
ajbmeb-1318	116	120	2	2	NUM
ajbmeb-1318	116	121	the	the	DET
ajbmeb-1318	116	122	final	final	ADJ
ajbmeb-1318	116	123	account	account	NOUN
ajbmeb-1318	116	124	for	for	ADP
ajbmeb-1318	116	125	implementing	implement	VERB
ajbmeb-1318	116	126	the	the	DET
ajbmeb-1318	116	127	budget	budget	NOUN
ajbmeb-1318	116	128	3	3	NUM
ajbmeb-1318	116	129	cash	cash	NOUN
ajbmeb-1318	116	130	flow	flow	NOUN
ajbmeb-1318	116	131	statement	statement	NOUN
ajbmeb-1318	116	132	4	4	NUM
ajbmeb-1318	116	133	disclosure	disclosure	NOUN
ajbmeb-1318	116	134	of	of	ADP
ajbmeb-1318	116	135	the	the	DET
ajbmeb-1318	116	136	balances	balance	NOUN
ajbmeb-1318	116	137	of	of	ADP
ajbmeb-1318	116	138	investment	investment	NOUN
ajbmeb-1318	116	139	budget	budget	NOUN
ajbmeb-1318	116	140	projects	project	VERB
ajbmeb-1318	116	141	5	5	NUM
ajbmeb-1318	116	142	analytical	analytical	ADJ
ajbmeb-1318	116	143	statements	statement	NOUN
ajbmeb-1318	116	144	include	include	VERB
ajbmeb-1318	116	145	a	a	DET
ajbmeb-1318	116	146	statement	statement	NOUN
ajbmeb-1318	116	147	of	of	ADP
ajbmeb-1318	116	148	advances	advance	NOUN
ajbmeb-1318	116	149	accounts	account	NOUN
ajbmeb-1318	116	150	/	/	SYM
ajbmeb-1318	116	151	a	a	DET
ajbmeb-1318	116	152	statement	statement	NOUN
ajbmeb-1318	116	153	of	of	ADP
ajbmeb-1318	116	154	debit	debit	NOUN
ajbmeb-1318	116	155	personal	personal	ADJ
ajbmeb-1318	116	156	accounts	account	NOUN
ajbmeb-1318	116	157	,	,	PUNCT
ajbmeb-1318	116	158	and	and	CCONJ
ajbmeb-1318	116	159	also	also	ADV
ajbmeb-1318	116	160	include	include	VERB
ajbmeb-1318	116	161	a	a	DET
ajbmeb-1318	116	162	statement	statement	NOUN
ajbmeb-1318	116	163	of	of	ADP
ajbmeb-1318	116	164	trust	trust	NOUN
ajbmeb-1318	116	165	accounts	account	NOUN
ajbmeb-1318	116	166	/	/	SYM
ajbmeb-1318	116	167	a	a	DET
ajbmeb-1318	116	168	statement	statement	NOUN
ajbmeb-1318	116	169	of	of	ADP
ajbmeb-1318	116	170	creditable	creditable	ADJ
ajbmeb-1318	116	171	personal	personal	ADJ
ajbmeb-1318	116	172	accounts	account	NOUN
ajbmeb-1318	116	173	.	.	PUNCT
ajbmeb-1318	117	1	on	on	ADP
ajbmeb-1318	117	2	this	this	DET
ajbmeb-1318	117	3	basis	basis	NOUN
ajbmeb-1318	117	4	,	,	PUNCT
ajbmeb-1318	117	5	the	the	DET
ajbmeb-1318	117	6	financial	financial	ADJ
ajbmeb-1318	117	7	statements	statement	NOUN
ajbmeb-1318	117	8	for	for	ADP
ajbmeb-1318	117	9	the	the	DET
ajbmeb-1318	117	10	two	two	NUM
ajbmeb-1318	117	11	years	year	NOUN
ajbmeb-1318	117	12	of	of	ADP
ajbmeb-1318	117	13	the	the	DET
ajbmeb-1318	117	14	research	research	NOUN
ajbmeb-1318	117	15	sample	sample	NOUN
ajbmeb-1318	117	16	(	(	PUNCT
ajbmeb-1318	117	17	2008	2008	NUM
ajbmeb-1318	117	18	-	-	SYM
ajbmeb-1318	117	19	2009	2009	NUM
ajbmeb-1318	117	20	)	)	PUNCT
ajbmeb-1318	117	21	will	will	AUX
ajbmeb-1318	117	22	be	be	AUX
ajbmeb-1318	117	23	presented	present	VERB
ajbmeb-1318	117	24	and	and	CCONJ
ajbmeb-1318	117	25	dealt	deal	VERB
ajbmeb-1318	117	26	with	with	ADP
ajbmeb-1318	117	27	as	as	ADP
ajbmeb-1318	117	28	on	on	ADP
ajbmeb-1318	117	29	december	december	PROPN
ajbmeb-1318	117	30	31	31	NUM
ajbmeb-1318	117	31	of	of	ADP
ajbmeb-1318	117	32	both	both	DET
ajbmeb-1318	117	33	years	year	NOUN
ajbmeb-1318	117	34	,	,	PUNCT
ajbmeb-1318	117	35	and	and	CCONJ
ajbmeb-1318	117	36	through	through	ADP
ajbmeb-1318	117	37	organizing	organize	VERB
ajbmeb-1318	117	38	and	and	CCONJ
ajbmeb-1318	117	39	preparing	prepare	VERB
ajbmeb-1318	117	40	a	a	DET
ajbmeb-1318	117	41	proposed	propose	VERB
ajbmeb-1318	117	42	model	model	NOUN
ajbmeb-1318	117	43	for	for	ADP
ajbmeb-1318	117	44	the	the	DET
ajbmeb-1318	117	45	financial	financial	ADJ
ajbmeb-1318	117	46	statements	statement	NOUN
ajbmeb-1318	117	47	of	of	ADP
ajbmeb-1318	117	48	the	the	DET
ajbmeb-1318	117	49	wasit	wasit	PROPN
ajbmeb-1318	117	50	health	health	PROPN
ajbmeb-1318	117	51	department	department	PROPN
ajbmeb-1318	117	52	in	in	ADP
ajbmeb-1318	117	53	light	light	NOUN
ajbmeb-1318	117	54	of	of	ADP
ajbmeb-1318	117	55	international	international	ADJ
ajbmeb-1318	117	56	accounting	accounting	NOUN
ajbmeb-1318	117	57	standards	standard	NOUN
ajbmeb-1318	117	58	in	in	ADP
ajbmeb-1318	117	59	the	the	DET
ajbmeb-1318	117	60	public	public	ADJ
ajbmeb-1318	117	61	sector	sector	NOUN
ajbmeb-1318	117	62	,	,	PUNCT
ajbmeb-1318	117	63	for	for	ADP
ajbmeb-1318	117	64	the	the	DET
ajbmeb-1318	117	65	sake	sake	NOUN
ajbmeb-1318	117	66	of	of	ADP
ajbmeb-1318	117	67	comparison	comparison	NOUN
ajbmeb-1318	117	68	and	and	CCONJ
ajbmeb-1318	117	69	noting	note	VERB
ajbmeb-1318	117	70	the	the	DET
ajbmeb-1318	117	71	differences	difference	NOUN
ajbmeb-1318	117	72	.	.	PUNCT
ajbmeb-1318	118	1	and	and	CCONJ
ajbmeb-1318	118	2	changes	change	NOUN
ajbmeb-1318	118	3	between	between	ADP
ajbmeb-1318	118	4	accounting	accounting	NOUN
ajbmeb-1318	118	5	treatments	treatment	NOUN
ajbmeb-1318	118	6	in	in	ADP
ajbmeb-1318	118	7	the	the	DET
ajbmeb-1318	118	8	government	government	NOUN
ajbmeb-1318	118	9	sector	sector	NOUN
ajbmeb-1318	118	10	and	and	CCONJ
ajbmeb-1318	118	11	treatments	treatment	NOUN
ajbmeb-1318	118	12	in	in	ADP
ajbmeb-1318	118	13	accordance	accordance	NOUN
ajbmeb-1318	118	14	with	with	ADP
ajbmeb-1318	118	15	international	international	ADJ
ajbmeb-1318	118	16	accounting	accounting	NOUN
ajbmeb-1318	118	17	standards	standard	NOUN
ajbmeb-1318	118	18	in	in	ADP
ajbmeb-1318	118	19	the	the	DET
ajbmeb-1318	118	20	public	public	ADJ
ajbmeb-1318	118	21	sector	sector	NOUN
ajbmeb-1318	118	22	through	through	ADP
ajbmeb-1318	118	23	a	a	DET
ajbmeb-1318	118	24	presentation	presentation	NOUN
ajbmeb-1318	118	25	of	of	ADP
ajbmeb-1318	118	26	accounting	accounting	NOUN
ajbmeb-1318	118	27	policies	policy	NOUN
ajbmeb-1318	118	28	and	and	CCONJ
ajbmeb-1318	118	29	through	through	ADP
ajbmeb-1318	118	30	the	the	DET
ajbmeb-1318	118	31	submission	submission	NOUN
ajbmeb-1318	118	32	of	of	ADP
ajbmeb-1318	118	33	proposed	propose	VERB
ajbmeb-1318	118	34	analytical	analytical	ADJ
ajbmeb-1318	118	35	financial	financial	ADJ
ajbmeb-1318	118	36	statement	statement	NOUN
ajbmeb-1318	118	37	models	model	NOUN
ajbmeb-1318	118	38	for	for	ADP
ajbmeb-1318	118	39	that	that	DET
ajbmeb-1318	118	40	department	department	NOUN
ajbmeb-1318	118	41	.	.	PUNCT
ajbmeb-1318	119	1	below	below	ADV
ajbmeb-1318	119	2	are	be	AUX
ajbmeb-1318	119	3	the	the	DET
ajbmeb-1318	119	4	differences	difference	NOUN
ajbmeb-1318	119	5	and	and	CCONJ
ajbmeb-1318	119	6	changes	change	NOUN
ajbmeb-1318	119	7	between	between	ADP
ajbmeb-1318	119	8	the	the	DET
ajbmeb-1318	119	9	two	two	NUM
ajbmeb-1318	119	10	accounting	accounting	NOUN
ajbmeb-1318	119	11	treatments	treatment	NOUN
ajbmeb-1318	119	12	,	,	PUNCT
ajbmeb-1318	119	13	as	as	SCONJ
ajbmeb-1318	119	14	follows	follow	VERB
ajbmeb-1318	119	15	:	:	PUNCT
ajbmeb-1318	119	16	first	first	ADV
ajbmeb-1318	119	17	:	:	PUNCT
ajbmeb-1318	119	18	accounting	accounting	NOUN
ajbmeb-1318	119	19	policies	policy	NOUN
ajbmeb-1318	119	20	/	/	SYM
ajbmeb-1318	119	21	international	international	ADJ
ajbmeb-1318	119	22	accounting	accounting	NOUN
ajbmeb-1318	119	23	standards	standard	NOUN
ajbmeb-1318	119	24	in	in	ADP
ajbmeb-1318	119	25	the	the	DET
ajbmeb-1318	119	26	public	public	ADJ
ajbmeb-1318	119	27	sector	sector	NOUN
ajbmeb-1318	119	28	dealt	deal	VERB
ajbmeb-1318	119	29	with	with	ADP
ajbmeb-1318	119	30	financial	financial	ADJ
ajbmeb-1318	119	31	statements	statement	NOUN
ajbmeb-1318	119	32	on	on	ADP
ajbmeb-1318	119	33	the	the	DET
ajbmeb-1318	119	34	basis	basis	NOUN
ajbmeb-1318	119	35	of	of	ADP
ajbmeb-1318	119	36	the	the	DET
ajbmeb-1318	119	37	accounting	accounting	NOUN
ajbmeb-1318	119	38	system	system	NOUN
ajbmeb-1318	119	39	according	accord	VERB
ajbmeb-1318	119	40	to	to	ADP
ajbmeb-1318	119	41	the	the	DET
ajbmeb-1318	119	42	accrual	accrual	ADJ
ajbmeb-1318	119	43	basis	basis	NOUN
ajbmeb-1318	119	44	,	,	PUNCT
ajbmeb-1318	119	45	in	in	ADP
ajbmeb-1318	119	46	contrast	contrast	NOUN
ajbmeb-1318	119	47	to	to	ADP
ajbmeb-1318	119	48	the	the	DET
ajbmeb-1318	119	49	government	government	NOUN
ajbmeb-1318	119	50	financial	financial	ADJ
ajbmeb-1318	119	51	accounting	accounting	NOUN
ajbmeb-1318	119	52	system	system	NOUN
ajbmeb-1318	119	53	,	,	PUNCT
ajbmeb-1318	119	54	which	which	PRON
ajbmeb-1318	119	55	applies	apply	VERB
ajbmeb-1318	119	56	the	the	DET
ajbmeb-1318	119	57	system	system	NOUN
ajbmeb-1318	119	58	according	accord	VERB
ajbmeb-1318	119	59	to	to	ADP
ajbmeb-1318	119	60	the	the	DET
ajbmeb-1318	119	61	cash	cash	NOUN
ajbmeb-1318	119	62	basis	basis	NOUN
ajbmeb-1318	119	63	.	.	PUNCT
ajbmeb-1318	120	1	therefore	therefore	ADV
ajbmeb-1318	120	2	,	,	PUNCT
ajbmeb-1318	120	3	the	the	DET
ajbmeb-1318	120	4	impact	impact	NOUN
ajbmeb-1318	120	5	of	of	ADP
ajbmeb-1318	120	6	the	the	DET
ajbmeb-1318	120	7	changes	change	NOUN
ajbmeb-1318	120	8	on	on	ADP
ajbmeb-1318	120	9	the	the	DET
ajbmeb-1318	120	10	financial	financial	ADJ
ajbmeb-1318	120	11	statements	statement	NOUN
ajbmeb-1318	120	12	:	:	PUNCT
ajbmeb-1318	120	13	the	the	DET
ajbmeb-1318	120	14	financial	financial	ADJ
ajbmeb-1318	120	15	statement	statement	NOUN
ajbmeb-1318	120	16	information	information	NOUN
ajbmeb-1318	120	17	is	be	AUX
ajbmeb-1318	120	18	in	in	ADP
ajbmeb-1318	120	19	accordance	accordance	NOUN
ajbmeb-1318	120	20	with	with	ADP
ajbmeb-1318	120	21	international	international	ADJ
ajbmeb-1318	120	22	standards	standard	NOUN
ajbmeb-1318	120	23	.	.	PUNCT
ajbmeb-1318	121	1	it	it	PRON
ajbmeb-1318	121	2	is	be	AUX
ajbmeb-1318	121	3	greater	great	ADJ
ajbmeb-1318	121	4	when	when	SCONJ
ajbmeb-1318	121	5	presented	present	VERB
ajbmeb-1318	121	6	under	under	ADP
ajbmeb-1318	121	7	the	the	DET
ajbmeb-1318	121	8	items	item	NOUN
ajbmeb-1318	121	9	(	(	PUNCT
ajbmeb-1318	121	10	assets	asset	NOUN
ajbmeb-1318	121	11	and	and	CCONJ
ajbmeb-1318	121	12	liabilities	liability	NOUN
ajbmeb-1318	121	13	)	)	PUNCT
ajbmeb-1318	121	14	than	than	ADP
ajbmeb-1318	121	15	the	the	DET
ajbmeb-1318	121	16	information	information	NOUN
ajbmeb-1318	121	17	provided	provide	VERB
ajbmeb-1318	121	18	in	in	ADP
ajbmeb-1318	121	19	the	the	DET
ajbmeb-1318	121	20	current	current	ADJ
ajbmeb-1318	121	21	lists	list	NOUN
ajbmeb-1318	121	22	according	accord	VERB
ajbmeb-1318	121	23	to	to	ADP
ajbmeb-1318	121	24	the	the	DET
ajbmeb-1318	121	25	government	government	NOUN
ajbmeb-1318	121	26	accounting	accounting	NOUN
ajbmeb-1318	121	27	system	system	NOUN
ajbmeb-1318	121	28	.	.	PUNCT
ajbmeb-1318	122	1	second	second	ADV
ajbmeb-1318	122	2	:	:	PUNCT
ajbmeb-1318	122	3	changes	change	NOUN
ajbmeb-1318	122	4	in	in	ADP
ajbmeb-1318	122	5	treatments	treatment	NOUN
ajbmeb-1318	122	6	/	/	PUNCT
ajbmeb-1318	122	7	there	there	PRON
ajbmeb-1318	122	8	are	be	VERB
ajbmeb-1318	122	9	changes	change	NOUN
ajbmeb-1318	122	10	in	in	ADP
ajbmeb-1318	122	11	accounting	accounting	NOUN
ajbmeb-1318	122	12	treatments	treatment	NOUN
ajbmeb-1318	122	13	regarding	regard	VERB
ajbmeb-1318	122	14	the	the	DET
ajbmeb-1318	122	15	preparation	preparation	NOUN
ajbmeb-1318	122	16	of	of	ADP
ajbmeb-1318	122	17	a	a	DET
ajbmeb-1318	122	18	statement	statement	NOUN
ajbmeb-1318	122	19	of	of	ADP
ajbmeb-1318	122	20	financial	financial	ADJ
ajbmeb-1318	122	21	position	position	NOUN
ajbmeb-1318	122	22	in	in	ADP
ajbmeb-1318	122	23	accordance	accordance	NOUN
ajbmeb-1318	122	24	with	with	ADP
ajbmeb-1318	122	25	international	international	ADJ
ajbmeb-1318	122	26	accounting	accounting	NOUN
ajbmeb-1318	122	27	standards	standard	NOUN
ajbmeb-1318	122	28	in	in	ADP
ajbmeb-1318	122	29	the	the	DET
ajbmeb-1318	122	30	public	public	ADJ
ajbmeb-1318	122	31	sector	sector	NOUN
ajbmeb-1318	122	32	.	.	PUNCT
ajbmeb-1318	123	1	we	we	PRON
ajbmeb-1318	123	2	note	note	VERB
ajbmeb-1318	123	3	the	the	DET
ajbmeb-1318	123	4	current	current	ADJ
ajbmeb-1318	123	5	lists	list	NOUN
ajbmeb-1318	123	6	(	(	PUNCT
ajbmeb-1318	123	7	used	use	VERB
ajbmeb-1318	123	8	in	in	ADP
ajbmeb-1318	123	9	the	the	DET
ajbmeb-1318	123	10	current	current	ADJ
ajbmeb-1318	123	11	government	government	NOUN
ajbmeb-1318	123	12	system	system	NOUN
ajbmeb-1318	123	13	)	)	PUNCT
ajbmeb-1318	123	14	.	.	PUNCT
ajbmeb-1318	124	1	fixed	fix	VERB
ajbmeb-1318	124	2	assets	asset	NOUN
ajbmeb-1318	124	3	are	be	AUX
ajbmeb-1318	124	4	recorded	record	VERB
ajbmeb-1318	124	5	and	and	CCONJ
ajbmeb-1318	124	6	classified	classify	VERB
ajbmeb-1318	124	7	as	as	ADP
ajbmeb-1318	124	8	expenses	expense	NOUN
ajbmeb-1318	124	9	,	,	PUNCT
ajbmeb-1318	124	10	with	with	ADP
ajbmeb-1318	124	11	the	the	DET
ajbmeb-1318	124	12	full	full	ADJ
ajbmeb-1318	124	13	amount	amount	NOUN
ajbmeb-1318	124	14	charged	charge	VERB
ajbmeb-1318	124	15	when	when	SCONJ
ajbmeb-1318	124	16	purchasing	purchase	VERB
ajbmeb-1318	124	17	the	the	DET
ajbmeb-1318	124	18	asset	asset	NOUN
ajbmeb-1318	124	19	.	.	PUNCT
ajbmeb-1318	125	1	as	as	ADP
ajbmeb-1318	125	2	for	for	ADP
ajbmeb-1318	125	3	the	the	DET
ajbmeb-1318	125	4	lists	list	NOUN
ajbmeb-1318	125	5	according	accord	VERB
ajbmeb-1318	125	6	to	to	ADP
ajbmeb-1318	125	7	...	...	PUNCT
ajbmeb-1318	125	8	in	in	ADP
ajbmeb-1318	125	9	international	international	ADJ
ajbmeb-1318	125	10	standards	standard	NOUN
ajbmeb-1318	125	11	,	,	PUNCT
ajbmeb-1318	125	12	purchase	purchase	NOUN
ajbmeb-1318	125	13	costs	cost	NOUN
ajbmeb-1318	125	14	are	be	AUX
ajbmeb-1318	125	15	distributed	distribute	VERB
ajbmeb-1318	125	16	over	over	ADP
ajbmeb-1318	125	17	the	the	DET
ajbmeb-1318	125	18	life	life	NOUN
ajbmeb-1318	125	19	of	of	ADP
ajbmeb-1318	125	20	the	the	DET
ajbmeb-1318	125	21	purchased	purchased	ADJ
ajbmeb-1318	125	22	asset	asset	NOUN
ajbmeb-1318	125	23	,	,	PUNCT
ajbmeb-1318	125	24	with	with	ADP
ajbmeb-1318	125	25	work	work	NOUN
ajbmeb-1318	125	26	to	to	PART
ajbmeb-1318	125	27	capitalize	capitalize	VERB
ajbmeb-1318	125	28	the	the	DET
ajbmeb-1318	125	29	costs	cost	NOUN
ajbmeb-1318	125	30	of	of	ADP
ajbmeb-1318	125	31	fixed	fix	VERB
ajbmeb-1318	125	32	assets	asset	NOUN
ajbmeb-1318	125	33	and	and	CCONJ
ajbmeb-1318	125	34	include	include	VERB
ajbmeb-1318	125	35	them	they	PRON
ajbmeb-1318	125	36	in	in	ADP
ajbmeb-1318	125	37	the	the	DET
ajbmeb-1318	125	38	statement	statement	NOUN
ajbmeb-1318	125	39	of	of	ADP
ajbmeb-1318	125	40	financial	financial	ADJ
ajbmeb-1318	125	41	position	position	NOUN
ajbmeb-1318	125	42	.	.	PUNCT
ajbmeb-1318	126	1	therefore	therefore	ADV
ajbmeb-1318	126	2	,	,	PUNCT
ajbmeb-1318	126	3	the	the	DET
ajbmeb-1318	126	4	impact	impact	NOUN
ajbmeb-1318	126	5	of	of	ADP
ajbmeb-1318	126	6	the	the	DET
ajbmeb-1318	126	7	changes	change	NOUN
ajbmeb-1318	126	8	will	will	AUX
ajbmeb-1318	126	9	be	be	AUX
ajbmeb-1318	126	10	on	on	ADP
ajbmeb-1318	126	11	the	the	DET
ajbmeb-1318	126	12	financial	financial	ADJ
ajbmeb-1318	126	13	statements	statement	NOUN
ajbmeb-1318	126	14	.	.	PUNCT
ajbmeb-1318	127	1	in	in	ADP
ajbmeb-1318	127	2	the	the	DET
ajbmeb-1318	127	3	event	event	NOUN
ajbmeb-1318	127	4	of	of	ADP
ajbmeb-1318	127	5	relying	rely	VERB
ajbmeb-1318	127	6	on	on	ADP
ajbmeb-1318	127	7	international	international	ADJ
ajbmeb-1318	127	8	financial	financial	ADJ
ajbmeb-1318	127	9	standards	standard	NOUN
ajbmeb-1318	127	10	,	,	PUNCT
ajbmeb-1318	127	11	expenses	expense	NOUN
ajbmeb-1318	127	12	will	will	AUX
ajbmeb-1318	127	13	be	be	AUX
ajbmeb-1318	127	14	reduced	reduce	VERB
ajbmeb-1318	127	15	and	and	CCONJ
ajbmeb-1318	127	16	the	the	DET
ajbmeb-1318	127	17	value	value	NOUN
ajbmeb-1318	127	18	of	of	ADP
ajbmeb-1318	127	19	assets	asset	NOUN
ajbmeb-1318	127	20	will	will	AUX
ajbmeb-1318	127	21	increase	increase	VERB
ajbmeb-1318	127	22	.	.	PUNCT
ajbmeb-1318	128	1	while	while	SCONJ
ajbmeb-1318	128	2	in	in	ADP
ajbmeb-1318	128	3	for	for	ADP
ajbmeb-1318	128	4	-	-	PUNCT
ajbmeb-1318	128	5	profit	profit	NOUN
ajbmeb-1318	128	6	institutions	institution	NOUN
ajbmeb-1318	128	7	,	,	PUNCT
ajbmeb-1318	128	8	the	the	DET
ajbmeb-1318	128	9	presentation	presentation	NOUN
ajbmeb-1318	128	10	is	be	AUX
ajbmeb-1318	128	11	based	base	VERB
ajbmeb-1318	128	12	on	on	ADP
ajbmeb-1318	128	13	liquidity	liquidity	NOUN
ajbmeb-1318	128	14	and	and	CCONJ
ajbmeb-1318	128	15	providing	provide	VERB
ajbmeb-1318	128	16	reliable	reliable	ADJ
ajbmeb-1318	128	17	and	and	CCONJ
ajbmeb-1318	128	18	more	more	ADV
ajbmeb-1318	128	19	appropriate	appropriate	ADJ
ajbmeb-1318	128	20	information	information	NOUN
ajbmeb-1318	128	21	for	for	ADP
ajbmeb-1318	128	22	those	those	DET
ajbmeb-1318	128	23	institutions	institution	NOUN
ajbmeb-1318	128	24	,	,	PUNCT
ajbmeb-1318	128	25	and	and	CCONJ
ajbmeb-1318	128	26	also	also	ADV
ajbmeb-1318	128	27	in	in	ADP
ajbmeb-1318	128	28	accordance	accordance	NOUN
ajbmeb-1318	128	29	with	with	ADP
ajbmeb-1318	128	30	international	international	ADJ
ajbmeb-1318	128	31	standards	standard	NOUN
ajbmeb-1318	128	32	,	,	PUNCT
ajbmeb-1318	128	33	the	the	DET
ajbmeb-1318	128	34	inventory	inventory	NOUN
ajbmeb-1318	128	35	is	be	AUX
ajbmeb-1318	128	36	evaluated	evaluate	VERB
ajbmeb-1318	128	37	and	and	CCONJ
ajbmeb-1318	128	38	proven	prove	VERB
ajbmeb-1318	128	39	and	and	CCONJ
ajbmeb-1318	128	40	recorded	record	VERB
ajbmeb-1318	128	41	in	in	ADP
ajbmeb-1318	128	42	the	the	DET
ajbmeb-1318	128	43	records	record	NOUN
ajbmeb-1318	128	44	as	as	ADP
ajbmeb-1318	128	45	costs	cost	NOUN
ajbmeb-1318	128	46	and	and	CCONJ
ajbmeb-1318	128	47	what	what	PRON
ajbmeb-1318	128	48	is	be	AUX
ajbmeb-1318	128	49	used	use	VERB
ajbmeb-1318	128	50	from	from	ADP
ajbmeb-1318	128	51	it	it	PRON
ajbmeb-1318	128	52	during	during	ADP
ajbmeb-1318	128	53	the	the	DET
ajbmeb-1318	128	54	year	year	NOUN
ajbmeb-1318	128	55	and	and	CCONJ
ajbmeb-1318	128	56	what	what	PRON
ajbmeb-1318	128	57	remains	remain	VERB
ajbmeb-1318	128	58	at	at	ADP
ajbmeb-1318	128	59	the	the	DET
ajbmeb-1318	128	60	end	end	NOUN
ajbmeb-1318	128	61	of	of	ADP
ajbmeb-1318	128	62	the	the	DET
ajbmeb-1318	128	63	year	year	NOUN
ajbmeb-1318	128	64	is	be	AUX
ajbmeb-1318	128	65	recorded	record	VERB
ajbmeb-1318	128	66	as	as	ADP
ajbmeb-1318	128	67	inventory	inventory	NOUN
ajbmeb-1318	128	68	within	within	ADP
ajbmeb-1318	128	69	the	the	DET
ajbmeb-1318	128	70	current	current	ADJ
ajbmeb-1318	128	71	assets	asset	NOUN
ajbmeb-1318	128	72	,	,	PUNCT
ajbmeb-1318	128	73	and	and	CCONJ
ajbmeb-1318	128	74	as	as	ADP
ajbmeb-1318	128	75	for	for	ADP
ajbmeb-1318	128	76	the	the	DET
ajbmeb-1318	128	77	impact	impact	NOUN
ajbmeb-1318	128	78	of	of	ADP
ajbmeb-1318	128	79	this	this	PRON
ajbmeb-1318	128	80	on	on	ADP
ajbmeb-1318	128	81	the	the	DET
ajbmeb-1318	128	82	lists	list	NOUN
ajbmeb-1318	128	83	financial	financial	ADJ
ajbmeb-1318	128	84	position	position	NOUN
ajbmeb-1318	128	85	,	,	PUNCT
ajbmeb-1318	128	86	in	in	ADP
ajbmeb-1318	128	87	the	the	DET
ajbmeb-1318	128	88	event	event	NOUN
ajbmeb-1318	128	89	of	of	ADP
ajbmeb-1318	128	90	relying	rely	VERB
ajbmeb-1318	128	91	on	on	ADP
ajbmeb-1318	128	92	international	international	ADJ
ajbmeb-1318	128	93	financial	financial	ADJ
ajbmeb-1318	128	94	standards	standard	NOUN
ajbmeb-1318	128	95	,	,	PUNCT
ajbmeb-1318	128	96	expenses	expense	NOUN
ajbmeb-1318	128	97	will	will	AUX
ajbmeb-1318	128	98	be	be	AUX
ajbmeb-1318	128	99	reduced	reduce	VERB
ajbmeb-1318	128	100	by	by	ADP
ajbmeb-1318	128	101	the	the	DET
ajbmeb-1318	128	102	value	value	NOUN
ajbmeb-1318	128	103	of	of	ADP
ajbmeb-1318	128	104	the	the	DET
ajbmeb-1318	128	105	stock	stock	NOUN
ajbmeb-1318	128	106	of	of	ADP
ajbmeb-1318	128	107	unused	unused	ADJ
ajbmeb-1318	128	108	materials	material	NOUN
ajbmeb-1318	128	109	,	,	PUNCT
ajbmeb-1318	128	110	with	with	ADP
ajbmeb-1318	128	111	a	a	DET
ajbmeb-1318	128	112	note	note	NOUN
ajbmeb-1318	128	113	in	in	ADP
ajbmeb-1318	128	114	the	the	DET
ajbmeb-1318	128	115	statement	statement	NOUN
ajbmeb-1318	128	116	of	of	ADP
ajbmeb-1318	128	117	financial	financial	ADJ
ajbmeb-1318	128	118	position	position	NOUN
ajbmeb-1318	128	119	that	that	SCONJ
ajbmeb-1318	128	120	an	an	DET
ajbmeb-1318	128	121	increase	increase	NOUN
ajbmeb-1318	128	122	in	in	ADP
ajbmeb-1318	128	123	current	current	ADJ
ajbmeb-1318	128	124	assets	asset	NOUN
ajbmeb-1318	128	125	appears	appear	VERB
ajbmeb-1318	128	126	,	,	PUNCT
ajbmeb-1318	128	127	and	and	CCONJ
ajbmeb-1318	128	128	the	the	DET
ajbmeb-1318	128	129	change	change	NOUN
ajbmeb-1318	128	130	also	also	ADV
ajbmeb-1318	128	131	appears	appear	VERB
ajbmeb-1318	128	132	on	on	ADP
ajbmeb-1318	128	133	the	the	DET
ajbmeb-1318	128	134	basis	basis	NOUN
ajbmeb-1318	128	135	of	of	ADP
ajbmeb-1318	128	136	displaying	display	VERB
ajbmeb-1318	128	137	the	the	DET
ajbmeb-1318	128	138	items	item	NOUN
ajbmeb-1318	128	139	of	of	ADP
ajbmeb-1318	128	140	the	the	DET
ajbmeb-1318	128	141	statement	statement	NOUN
ajbmeb-1318	128	142	of	of	ADP
ajbmeb-1318	128	143	financial	financial	ADJ
ajbmeb-1318	128	144	position	position	NOUN
ajbmeb-1318	128	145	,	,	PUNCT
ajbmeb-1318	128	146	the	the	DET
ajbmeb-1318	128	147	current	current	ADJ
ajbmeb-1318	128	148	statements	statement	NOUN
ajbmeb-1318	128	149	,	,	PUNCT
ajbmeb-1318	128	150	as	as	SCONJ
ajbmeb-1318	128	151	the	the	DET
ajbmeb-1318	128	152	items	item	NOUN
ajbmeb-1318	128	153	of	of	ADP
ajbmeb-1318	128	154	the	the	DET
ajbmeb-1318	128	155	statement	statement	NOUN
ajbmeb-1318	128	156	of	of	ADP
ajbmeb-1318	128	157	financial	financial	ADJ
ajbmeb-1318	128	158	position	position	NOUN
ajbmeb-1318	128	159	are	be	AUX
ajbmeb-1318	128	160	shown	show	VERB
ajbmeb-1318	128	161	.	.	PUNCT
ajbmeb-1318	129	1	on	on	ADP
ajbmeb-1318	129	2	the	the	DET
ajbmeb-1318	129	3	basis	basis	NOUN
ajbmeb-1318	129	4	of	of	ADP
ajbmeb-1318	129	5	the	the	DET
ajbmeb-1318	129	6	priority	priority	NOUN
ajbmeb-1318	129	7	of	of	ADP
ajbmeb-1318	129	8	cash	cash	NOUN
ajbmeb-1318	129	9	liquidity	liquidity	NOUN
ajbmeb-1318	129	10	,	,	PUNCT
ajbmeb-1318	129	11	while	while	SCONJ
ajbmeb-1318	129	12	the	the	DET
ajbmeb-1318	129	13	lists	list	NOUN
ajbmeb-1318	129	14	are	be	AUX
ajbmeb-1318	129	15	in	in	ADP
ajbmeb-1318	129	16	accordance	accordance	NOUN
ajbmeb-1318	129	17	with	with	ADP
ajbmeb-1318	129	18	international	international	ADJ
ajbmeb-1318	129	19	standards	standard	NOUN
ajbmeb-1318	129	20	,	,	PUNCT
ajbmeb-1318	129	21	where	where	SCONJ
ajbmeb-1318	129	22	the	the	DET
ajbmeb-1318	129	23	statement	statement	NOUN
ajbmeb-1318	129	24	of	of	ADP
ajbmeb-1318	129	25	financial	financial	ADJ
ajbmeb-1318	129	26	position	position	NOUN
ajbmeb-1318	129	27	is	be	AUX
ajbmeb-1318	129	28	presented	present	VERB
ajbmeb-1318	129	29	on	on	ADP
ajbmeb-1318	129	30	the	the	DET
ajbmeb-1318	129	31	basis	basis	NOUN
ajbmeb-1318	129	32	of	of	ADP
ajbmeb-1318	129	33	current	current	ADJ
ajbmeb-1318	129	34	and	and	CCONJ
ajbmeb-1318	129	35	non	non	ADJ
ajbmeb-1318	129	36	-	-	ADJ
ajbmeb-1318	129	37	current	current	ADJ
ajbmeb-1318	129	38	,	,	PUNCT
ajbmeb-1318	129	39	from	from	ADP
ajbmeb-1318	129	40	which	which	PRON
ajbmeb-1318	129	41	we	we	PRON
ajbmeb-1318	129	42	notice	notice	VERB
ajbmeb-1318	129	43	the	the	DET
ajbmeb-1318	129	44	impact	impact	NOUN
ajbmeb-1318	129	45	of	of	ADP
ajbmeb-1318	129	46	the	the	DET
ajbmeb-1318	129	47	changes	change	NOUN
ajbmeb-1318	129	48	american	american	PROPN
ajbmeb-1318	129	49	journal	journal	PROPN
ajbmeb-1318	129	50	of	of	ADP
ajbmeb-1318	129	51	business	business	NOUN
ajbmeb-1318	129	52	management	management	NOUN
ajbmeb-1318	129	53	,	,	PUNCT
ajbmeb-1318	129	54	economics	economic	NOUN
ajbmeb-1318	129	55	and	and	CCONJ
ajbmeb-1318	129	56	banking	banking	NOUN
ajbmeb-1318	129	57	volume	volume	NOUN
ajbmeb-1318	129	58	17	17	NUM
ajbmeb-1318	129	59	oct	oct	PROPN
ajbmeb-1318	129	60	.	.	PROPN
ajbmeb-1318	129	61	,	,	PUNCT
ajbmeb-1318	129	62	2023	2023	NUM
ajbmeb-1318	129	63	p	p	NOUN
ajbmeb-1318	129	64	a	a	DET
ajbmeb-1318	129	65	g	g	NOUN
ajbmeb-1318	129	66	e	e	NOUN
ajbmeb-1318	129	67	|	|	ADV
ajbmeb-1318	129	68	39	39	NUM
ajbmeb-1318	129	69	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1318	129	70	on	on	ADP
ajbmeb-1318	129	71	the	the	DET
ajbmeb-1318	129	72	financial	financial	ADJ
ajbmeb-1318	129	73	statements	statement	NOUN
ajbmeb-1318	129	74	.	.	PUNCT
ajbmeb-1318	130	1	in	in	ADP
ajbmeb-1318	130	2	the	the	DET
ajbmeb-1318	130	3	event	event	NOUN
ajbmeb-1318	130	4	of	of	ADP
ajbmeb-1318	130	5	relying	rely	VERB
ajbmeb-1318	130	6	on	on	ADP
ajbmeb-1318	130	7	international	international	ADJ
ajbmeb-1318	130	8	financial	financial	ADJ
ajbmeb-1318	130	9	standards	standard	NOUN
ajbmeb-1318	130	10	,	,	PUNCT
ajbmeb-1318	130	11	the	the	DET
ajbmeb-1318	130	12	items	item	NOUN
ajbmeb-1318	130	13	of	of	ADP
ajbmeb-1318	130	14	assets	asset	NOUN
ajbmeb-1318	130	15	and	and	CCONJ
ajbmeb-1318	130	16	liabilities	liability	NOUN
ajbmeb-1318	130	17	will	will	AUX
ajbmeb-1318	130	18	be	be	AUX
ajbmeb-1318	130	19	classified	classify	VERB
ajbmeb-1318	130	20	into	into	ADP
ajbmeb-1318	130	21	current	current	ADJ
ajbmeb-1318	130	22	and	and	CCONJ
ajbmeb-1318	130	23	non	non	ADJ
ajbmeb-1318	130	24	-	-	ADJ
ajbmeb-1318	130	25	current	current	ADJ
ajbmeb-1318	130	26	.	.	PUNCT
ajbmeb-1318	131	1	changes	change	NOUN
ajbmeb-1318	131	2	also	also	ADV
ajbmeb-1318	131	3	appear	appear	VERB
ajbmeb-1318	131	4	in	in	ADP
ajbmeb-1318	131	5	accounting	accounting	NOUN
ajbmeb-1318	131	6	treatments	treatment	NOUN
ajbmeb-1318	131	7	regarding	regard	VERB
ajbmeb-1318	131	8	recording	record	VERB
ajbmeb-1318	131	9	capital	capital	NOUN
ajbmeb-1318	131	10	assets	asset	NOUN
ajbmeb-1318	131	11	and	and	CCONJ
ajbmeb-1318	131	12	their	their	PRON
ajbmeb-1318	131	13	disappearance	disappearance	NOUN
ajbmeb-1318	131	14	.	.	PUNCT
ajbmeb-1318	132	1	we	we	PRON
ajbmeb-1318	132	2	notice	notice	VERB
ajbmeb-1318	132	3	the	the	DET
ajbmeb-1318	132	4	buildings	building	NOUN
ajbmeb-1318	132	5	of	of	ADP
ajbmeb-1318	132	6	the	the	DET
ajbmeb-1318	132	7	wasit	wasit	PROPN
ajbmeb-1318	132	8	health	health	PROPN
ajbmeb-1318	132	9	department	department	PROPN
ajbmeb-1318	132	10	and	and	CCONJ
ajbmeb-1318	132	11	other	other	ADJ
ajbmeb-1318	132	12	buildings	building	NOUN
ajbmeb-1318	132	13	affiliated	affiliate	VERB
ajbmeb-1318	132	14	with	with	ADP
ajbmeb-1318	132	15	it	it	PRON
ajbmeb-1318	132	16	,	,	PUNCT
ajbmeb-1318	132	17	cars	car	NOUN
ajbmeb-1318	132	18	,	,	PUNCT
ajbmeb-1318	132	19	equipment	equipment	NOUN
ajbmeb-1318	132	20	,	,	PUNCT
ajbmeb-1318	132	21	etc	etc	X
ajbmeb-1318	132	22	.	.	X
ajbmeb-1318	132	23	,	,	PUNCT
ajbmeb-1318	132	24	as	as	SCONJ
ajbmeb-1318	132	25	these	these	DET
ajbmeb-1318	132	26	assets	asset	NOUN
ajbmeb-1318	132	27	are	be	AUX
ajbmeb-1318	132	28	recorded	record	VERB
ajbmeb-1318	132	29	under	under	ADP
ajbmeb-1318	132	30	the	the	DET
ajbmeb-1318	132	31	expenditures	expenditure	NOUN
ajbmeb-1318	132	32	item	item	NOUN
ajbmeb-1318	132	33	in	in	ADP
ajbmeb-1318	132	34	the	the	DET
ajbmeb-1318	132	35	year	year	NOUN
ajbmeb-1318	132	36	of	of	ADP
ajbmeb-1318	132	37	purchase	purchase	NOUN
ajbmeb-1318	132	38	,	,	PUNCT
ajbmeb-1318	132	39	in	in	ADP
ajbmeb-1318	132	40	addition	addition	NOUN
ajbmeb-1318	132	41	to	to	ADP
ajbmeb-1318	132	42	there	there	PRON
ajbmeb-1318	132	43	is	be	VERB
ajbmeb-1318	132	44	a	a	DET
ajbmeb-1318	132	45	difference	difference	NOUN
ajbmeb-1318	132	46	in	in	ADP
ajbmeb-1318	132	47	evaluating	evaluate	VERB
ajbmeb-1318	132	48	and	and	CCONJ
ajbmeb-1318	132	49	proving	prove	VERB
ajbmeb-1318	132	50	the	the	DET
ajbmeb-1318	132	51	stock	stock	NOUN
ajbmeb-1318	132	52	of	of	ADP
ajbmeb-1318	132	53	commodity	commodity	NOUN
ajbmeb-1318	132	54	supplies	supply	NOUN
ajbmeb-1318	132	55	that	that	PRON
ajbmeb-1318	132	56	are	be	AUX
ajbmeb-1318	132	57	installed	instal	VERB
ajbmeb-1318	132	58	.	.	PUNCT
ajbmeb-1318	133	1	in	in	ADP
ajbmeb-1318	133	2	the	the	DET
ajbmeb-1318	133	3	accounting	accounting	NOUN
ajbmeb-1318	133	4	system	system	NOUN
ajbmeb-1318	133	5	.	.	PUNCT
ajbmeb-1318	134	1	first	first	ADV
ajbmeb-1318	134	2	:	:	PUNCT
ajbmeb-1318	134	3	prepare	prepare	VERB
ajbmeb-1318	134	4	a	a	DET
ajbmeb-1318	134	5	statement	statement	NOUN
ajbmeb-1318	134	6	of	of	ADP
ajbmeb-1318	134	7	financial	financial	ADJ
ajbmeb-1318	134	8	position	position	NOUN
ajbmeb-1318	134	9	in	in	ADP
ajbmeb-1318	134	10	accordance	accordance	NOUN
ajbmeb-1318	134	11	with	with	ADP
ajbmeb-1318	134	12	(	(	PUNCT
ajbmeb-1318	134	13	ipsas	ipsa	NOUN
ajbmeb-1318	134	14	):	):	PUNCT
ajbmeb-1318	134	15	according	accord	VERB
ajbmeb-1318	134	16	to	to	ADP
ajbmeb-1318	134	17	international	international	ADJ
ajbmeb-1318	134	18	accounting	accounting	NOUN
ajbmeb-1318	134	19	standards	standard	NOUN
ajbmeb-1318	134	20	in	in	ADP
ajbmeb-1318	134	21	the	the	DET
ajbmeb-1318	134	22	public	public	ADJ
ajbmeb-1318	134	23	sector	sector	NOUN
ajbmeb-1318	134	24	,	,	PUNCT
ajbmeb-1318	134	25	assets	asset	NOUN
ajbmeb-1318	134	26	and	and	CCONJ
ajbmeb-1318	134	27	liabilities	liability	NOUN
ajbmeb-1318	134	28	must	must	AUX
ajbmeb-1318	134	29	be	be	AUX
ajbmeb-1318	134	30	classified	classify	VERB
ajbmeb-1318	134	31	on	on	ADP
ajbmeb-1318	134	32	a	a	DET
ajbmeb-1318	134	33	current	current	ADJ
ajbmeb-1318	134	34	and	and	CCONJ
ajbmeb-1318	134	35	non	non	ADJ
ajbmeb-1318	134	36	-	-	ADJ
ajbmeb-1318	134	37	current	current	ADJ
ajbmeb-1318	134	38	basis	basis	NOUN
ajbmeb-1318	134	39	and	and	CCONJ
ajbmeb-1318	134	40	separately	separately	ADV
ajbmeb-1318	134	41	in	in	ADP
ajbmeb-1318	134	42	the	the	DET
ajbmeb-1318	134	43	statement	statement	NOUN
ajbmeb-1318	134	44	of	of	ADP
ajbmeb-1318	134	45	financial	financial	ADJ
ajbmeb-1318	134	46	position	position	NOUN
ajbmeb-1318	134	47	in	in	ADP
ajbmeb-1318	134	48	non	non	ADJ
ajbmeb-1318	134	49	-	-	ADJ
ajbmeb-1318	134	50	profit	profit	ADJ
ajbmeb-1318	134	51	units	unit	NOUN
ajbmeb-1318	134	52	,	,	PUNCT
ajbmeb-1318	134	53	as	as	SCONJ
ajbmeb-1318	134	54	a	a	DET
ajbmeb-1318	134	55	separation	separation	NOUN
ajbmeb-1318	134	56	is	be	AUX
ajbmeb-1318	134	57	made	make	VERB
ajbmeb-1318	134	58	between	between	ADP
ajbmeb-1318	134	59	current	current	ADJ
ajbmeb-1318	134	60	and	and	CCONJ
ajbmeb-1318	134	61	non	non	ADJ
ajbmeb-1318	134	62	-	-	ADJ
ajbmeb-1318	134	63	current	current	ADJ
ajbmeb-1318	134	64	assets	asset	NOUN
ajbmeb-1318	134	65	,	,	PUNCT
ajbmeb-1318	134	66	and	and	CCONJ
ajbmeb-1318	134	67	it	it	PRON
ajbmeb-1318	134	68	is	be	AUX
ajbmeb-1318	134	69	considered	consider	VERB
ajbmeb-1318	134	70	current	current	ADJ
ajbmeb-1318	134	71	if	if	SCONJ
ajbmeb-1318	134	72	the	the	DET
ajbmeb-1318	134	73	asset	asset	NOUN
ajbmeb-1318	134	74	is	be	AUX
ajbmeb-1318	134	75	expected	expect	VERB
ajbmeb-1318	134	76	to	to	PART
ajbmeb-1318	134	77	be	be	AUX
ajbmeb-1318	134	78	consumed	consume	VERB
ajbmeb-1318	134	79	or	or	CCONJ
ajbmeb-1318	134	80	sold	sell	VERB
ajbmeb-1318	134	81	during	during	ADP
ajbmeb-1318	134	82	the	the	DET
ajbmeb-1318	134	83	financial	financial	ADJ
ajbmeb-1318	134	84	year	year	NOUN
ajbmeb-1318	134	85	.	.	PUNCT
ajbmeb-1318	135	1	likewise	likewise	ADV
ajbmeb-1318	135	2	,	,	PUNCT
ajbmeb-1318	135	3	when	when	SCONJ
ajbmeb-1318	135	4	it	it	PRON
ajbmeb-1318	135	5	is	be	AUX
ajbmeb-1318	135	6	cash	cash	NOUN
ajbmeb-1318	135	7	that	that	PRON
ajbmeb-1318	135	8	has	have	AUX
ajbmeb-1318	135	9	not	not	PART
ajbmeb-1318	135	10	been	be	AUX
ajbmeb-1318	135	11	used	use	VERB
ajbmeb-1318	135	12	or	or	CCONJ
ajbmeb-1318	135	13	exchanged	exchange	VERB
ajbmeb-1318	135	14	to	to	PART
ajbmeb-1318	135	15	settle	settle	VERB
ajbmeb-1318	135	16	a	a	DET
ajbmeb-1318	135	17	specific	specific	ADJ
ajbmeb-1318	135	18	obligation	obligation	NOUN
ajbmeb-1318	135	19	for	for	ADP
ajbmeb-1318	135	20	a	a	DET
ajbmeb-1318	135	21	period	period	NOUN
ajbmeb-1318	135	22	of	of	ADP
ajbmeb-1318	135	23	twelve	twelve	NUM
ajbmeb-1318	135	24	months	month	NOUN
ajbmeb-1318	135	25	from	from	ADP
ajbmeb-1318	135	26	the	the	DET
ajbmeb-1318	135	27	date	date	NOUN
ajbmeb-1318	135	28	of	of	ADP
ajbmeb-1318	135	29	the	the	DET
ajbmeb-1318	135	30	report	report	NOUN
ajbmeb-1318	135	31	,	,	PUNCT
ajbmeb-1318	135	32	and	and	CCONJ
ajbmeb-1318	135	33	other	other	ADJ
ajbmeb-1318	135	34	assets	asset	NOUN
ajbmeb-1318	135	35	less	less	ADJ
ajbmeb-1318	135	36	than	than	ADP
ajbmeb-1318	135	37	that	that	PRON
ajbmeb-1318	135	38	are	be	AUX
ajbmeb-1318	135	39	considered	consider	VERB
ajbmeb-1318	135	40	non	non	ADJ
ajbmeb-1318	135	41	-	-	ADJ
ajbmeb-1318	135	42	current	current	ADJ
ajbmeb-1318	135	43	.	.	PUNCT
ajbmeb-1318	136	1	while	while	SCONJ
ajbmeb-1318	136	2	current	current	ADJ
ajbmeb-1318	136	3	and	and	CCONJ
ajbmeb-1318	136	4	non	non	ADJ
ajbmeb-1318	136	5	-	-	ADJ
ajbmeb-1318	136	6	current	current	ADJ
ajbmeb-1318	136	7	liabilities	liability	NOUN
ajbmeb-1318	136	8	are	be	AUX
ajbmeb-1318	136	9	separated	separate	VERB
ajbmeb-1318	136	10	when	when	SCONJ
ajbmeb-1318	136	11	the	the	DET
ajbmeb-1318	136	12	liability	liability	NOUN
ajbmeb-1318	136	13	is	be	AUX
ajbmeb-1318	136	14	classified	classify	VERB
ajbmeb-1318	136	15	as	as	ADP
ajbmeb-1318	136	16	current	current	ADJ
ajbmeb-1318	136	17	if	if	SCONJ
ajbmeb-1318	136	18	it	it	PRON
ajbmeb-1318	136	19	is	be	AUX
ajbmeb-1318	136	20	expected	expect	VERB
ajbmeb-1318	136	21	to	to	PART
ajbmeb-1318	136	22	be	be	AUX
ajbmeb-1318	136	23	settled	settle	VERB
ajbmeb-1318	136	24	in	in	ADP
ajbmeb-1318	136	25	the	the	DET
ajbmeb-1318	136	26	operational	operational	ADJ
ajbmeb-1318	136	27	cycle	cycle	NOUN
ajbmeb-1318	136	28	within	within	ADP
ajbmeb-1318	136	29	a	a	DET
ajbmeb-1318	136	30	period	period	NOUN
ajbmeb-1318	136	31	of	of	ADP
ajbmeb-1318	136	32	(	(	PUNCT
ajbmeb-1318	136	33	12	12	NUM
ajbmeb-1318	136	34	)	)	PUNCT
ajbmeb-1318	136	35	months	month	NOUN
ajbmeb-1318	136	36	after	after	ADP
ajbmeb-1318	136	37	the	the	DET
ajbmeb-1318	136	38	report	report	NOUN
ajbmeb-1318	136	39	date	date	NOUN
ajbmeb-1318	136	40	,	,	PUNCT
ajbmeb-1318	136	41	other	other	ADJ
ajbmeb-1318	136	42	liabilities	liability	NOUN
ajbmeb-1318	136	43	are	be	AUX
ajbmeb-1318	136	44	classified	classify	VERB
ajbmeb-1318	136	45	as	as	ADP
ajbmeb-1318	136	46	non	non	ADJ
ajbmeb-1318	136	47	-	-	ADJ
ajbmeb-1318	136	48	current	current	ADJ
ajbmeb-1318	136	49	liabilities	liability	NOUN
ajbmeb-1318	136	50	.	.	PUNCT
ajbmeb-1318	137	1	below	below	ADV
ajbmeb-1318	137	2	is	be	AUX
ajbmeb-1318	137	3	a	a	DET
ajbmeb-1318	137	4	proposed	propose	VERB
ajbmeb-1318	137	5	model	model	NOUN
ajbmeb-1318	137	6	for	for	ADP
ajbmeb-1318	137	7	preparing	prepare	VERB
ajbmeb-1318	137	8	a	a	DET
ajbmeb-1318	137	9	statement	statement	NOUN
ajbmeb-1318	137	10	of	of	ADP
ajbmeb-1318	137	11	the	the	DET
ajbmeb-1318	137	12	financial	financial	ADJ
ajbmeb-1318	137	13	position	position	NOUN
ajbmeb-1318	137	14	of	of	ADP
ajbmeb-1318	137	15	the	the	DET
ajbmeb-1318	137	16	wasit	wasit	PROPN
ajbmeb-1318	137	17	health	health	PROPN
ajbmeb-1318	137	18	department	department	PROPN
ajbmeb-1318	137	19	according	accord	VERB
ajbmeb-1318	137	20	to	to	ADP
ajbmeb-1318	137	21	(	(	PUNCT
ajbmeb-1318	137	22	ipsas	ipsa	NOUN
ajbmeb-1318	137	23	(	(	PUNCT
ajbmeb-1318	137	24	assets	asset	NOUN
ajbmeb-1318	137	25	current	current	ADJ
ajbmeb-1318	137	26	assets	asset	NOUN
ajbmeb-1318	137	27	account	account	NOUN
ajbmeb-1318	137	28	name	name	NOUN
ajbmeb-1318	137	29	current	current	ADJ
ajbmeb-1318	137	30	year	year	NOUN
ajbmeb-1318	137	31	(	(	PUNCT
ajbmeb-1318	137	32	2009	2009	NUM
ajbmeb-1318	137	33	)	)	PUNCT
ajbmeb-1318	137	34	previous	previous	ADJ
ajbmeb-1318	137	35	year	year	NOUN
ajbmeb-1318	137	36	(	(	PUNCT
ajbmeb-1318	137	37	2008	2008	NUM
ajbmeb-1318	137	38	)	)	PUNCT
ajbmeb-1318	137	39	the	the	DET
ajbmeb-1318	137	40	impact	impact	NOUN
ajbmeb-1318	137	41	on	on	ADP
ajbmeb-1318	137	42	financial	financial	ADJ
ajbmeb-1318	137	43	statements	statement	NOUN
ajbmeb-1318	137	44	cash	cash	NOUN
ajbmeb-1318	137	45	and	and	CCONJ
ajbmeb-1318	137	46	cash	cash	NOUN
ajbmeb-1318	137	47	equivalents	equivalent	NOUN
ajbmeb-1318	137	48	10965092424	10965092424	NUM
ajbmeb-1318	137	49	4784557411	4784557411	NUM
ajbmeb-1318	137	50	they	they	PRON
ajbmeb-1318	137	51	are	be	AUX
ajbmeb-1318	137	52	considered	consider	VERB
ajbmeb-1318	137	53	current	current	ADJ
ajbmeb-1318	137	54	assets	asset	NOUN
ajbmeb-1318	137	55	and	and	CCONJ
ajbmeb-1318	137	56	there	there	PRON
ajbmeb-1318	137	57	is	be	VERB
ajbmeb-1318	137	58	nothing	nothing	PRON
ajbmeb-1318	137	59	classified	classify	VERB
ajbmeb-1318	137	60	as	as	ADP
ajbmeb-1318	137	61	non	non	ADJ
ajbmeb-1318	137	62	-	-	ADJ
ajbmeb-1318	137	63	current	current	ADJ
ajbmeb-1318	137	64	assets	asset	NOUN
ajbmeb-1318	137	65	because	because	SCONJ
ajbmeb-1318	137	66	the	the	DET
ajbmeb-1318	137	67	economic	economic	ADJ
ajbmeb-1318	137	68	unit	unit	NOUN
ajbmeb-1318	137	69	does	do	AUX
ajbmeb-1318	137	70	not	not	PART
ajbmeb-1318	137	71	have	have	VERB
ajbmeb-1318	137	72	the	the	DET
ajbmeb-1318	137	73	freedom	freedom	NOUN
ajbmeb-1318	137	74	to	to	PART
ajbmeb-1318	137	75	dispose	dispose	VERB
ajbmeb-1318	137	76	of	of	ADP
ajbmeb-1318	137	77	them	they	PRON
ajbmeb-1318	137	78	within	within	ADP
ajbmeb-1318	137	79	a	a	DET
ajbmeb-1318	137	80	period	period	NOUN
ajbmeb-1318	137	81	of	of	ADP
ajbmeb-1318	137	82	twelve	twelve	NUM
ajbmeb-1318	137	83	months	month	NOUN
ajbmeb-1318	137	84	from	from	ADP
ajbmeb-1318	137	85	preparing	prepare	VERB
ajbmeb-1318	137	86	the	the	DET
ajbmeb-1318	137	87	financial	financial	ADJ
ajbmeb-1318	137	88	statements	statement	NOUN
ajbmeb-1318	137	89	,	,	PUNCT
ajbmeb-1318	137	90	noting	note	VERB
ajbmeb-1318	137	91	that	that	SCONJ
ajbmeb-1318	137	92	cash	cash	NOUN
ajbmeb-1318	137	93	in	in	ADP
ajbmeb-1318	137	94	banks	bank	NOUN
ajbmeb-1318	137	95	was	be	AUX
ajbmeb-1318	137	96	added	add	VERB
ajbmeb-1318	137	97	to	to	ADP
ajbmeb-1318	137	98	the	the	DET
ajbmeb-1318	137	99	investment	investment	NOUN
ajbmeb-1318	137	100	budget	budget	NOUN
ajbmeb-1318	137	101	for	for	ADP
ajbmeb-1318	137	102	the	the	DET
ajbmeb-1318	137	103	same	same	ADJ
ajbmeb-1318	137	104	year	year	NOUN
ajbmeb-1318	137	105	.	.	PUNCT
ajbmeb-1318	138	1	accounts	account	NOUN
ajbmeb-1318	138	2	receivable	receivable	ADJ
ajbmeb-1318	138	3	17459836853	17459836853	NUM
ajbmeb-1318	138	4	17289582403	17289582403	NUM
ajbmeb-1318	138	5	it	it	PRON
ajbmeb-1318	138	6	represents	represent	VERB
ajbmeb-1318	138	7	the	the	DET
ajbmeb-1318	138	8	merger	merger	NOUN
ajbmeb-1318	138	9	of	of	ADP
ajbmeb-1318	138	10	the	the	DET
ajbmeb-1318	138	11	advances	advance	NOUN
ajbmeb-1318	138	12	and	and	CCONJ
ajbmeb-1318	138	13	debtors	debtor	NOUN
ajbmeb-1318	138	14	accounts	account	NOUN
ajbmeb-1318	138	15	,	,	PUNCT
ajbmeb-1318	138	16	except	except	SCONJ
ajbmeb-1318	138	17	that	that	SCONJ
ajbmeb-1318	138	18	the	the	DET
ajbmeb-1318	138	19	two	two	NUM
ajbmeb-1318	138	20	-	-	PUNCT
ajbmeb-1318	138	21	year	year	NOUN
ajbmeb-1318	138	22	debtors	debtor	NOUN
ajbmeb-1318	138	23	account	account	VERB
ajbmeb-1318	138	24	,	,	PUNCT
ajbmeb-1318	138	25	amounting	amount	VERB
ajbmeb-1318	138	26	to	to	ADP
ajbmeb-1318	138	27	(	(	PUNCT
ajbmeb-1318	138	28	59,513,400	59,513,400	NUM
ajbmeb-1318	138	29	)	)	PUNCT
ajbmeb-1318	138	30	was	be	AUX
ajbmeb-1318	138	31	excluded	exclude	VERB
ajbmeb-1318	138	32	,	,	PUNCT
ajbmeb-1318	138	33	because	because	SCONJ
ajbmeb-1318	138	34	it	it	PRON
ajbmeb-1318	138	35	represents	represent	VERB
ajbmeb-1318	138	36	the	the	DET
ajbmeb-1318	138	37	revenues	revenue	NOUN
ajbmeb-1318	138	38	generated	generate	VERB
ajbmeb-1318	138	39	by	by	ADP
ajbmeb-1318	138	40	the	the	DET
ajbmeb-1318	138	41	hospitals	hospital	NOUN
ajbmeb-1318	138	42	during	during	ADP
ajbmeb-1318	138	43	the	the	DET
ajbmeb-1318	138	44	year	year	NOUN
ajbmeb-1318	138	45	2004	2004	NUM
ajbmeb-1318	138	46	,	,	PUNCT
ajbmeb-1318	138	47	which	which	PRON
ajbmeb-1318	138	48	were	be	AUX
ajbmeb-1318	138	49	deposited	deposit	VERB
ajbmeb-1318	138	50	in	in	ADP
ajbmeb-1318	138	51	the	the	DET
ajbmeb-1318	138	52	current	current	ADJ
ajbmeb-1318	138	53	account	account	NOUN
ajbmeb-1318	138	54	of	of	ADP
ajbmeb-1318	138	55	the	the	DET
ajbmeb-1318	138	56	wasit	wasit	PROPN
ajbmeb-1318	138	57	governorate	governorate	PROPN
ajbmeb-1318	138	58	treasury	treasury	PROPN
ajbmeb-1318	138	59	and	and	CCONJ
ajbmeb-1318	138	60	recorded	record	VERB
ajbmeb-1318	138	61	in	in	ADP
ajbmeb-1318	138	62	this	this	DET
ajbmeb-1318	138	63	account	account	NOUN
ajbmeb-1318	138	64	on	on	ADP
ajbmeb-1318	138	65	its	its	PRON
ajbmeb-1318	138	66	date	date	NOUN
ajbmeb-1318	138	67	,	,	PUNCT
ajbmeb-1318	138	68	and	and	CCONJ
ajbmeb-1318	138	69	which	which	PRON
ajbmeb-1318	138	70	had	have	AUX
ajbmeb-1318	138	71	not	not	PART
ajbmeb-1318	138	72	been	be	AUX
ajbmeb-1318	138	73	settled	settle	VERB
ajbmeb-1318	138	74	during	during	ADP
ajbmeb-1318	138	75	the	the	DET
ajbmeb-1318	138	76	previous	previous	ADJ
ajbmeb-1318	138	77	years	year	NOUN
ajbmeb-1318	138	78	,	,	PUNCT
ajbmeb-1318	138	79	so	so	SCONJ
ajbmeb-1318	138	80	it	it	PRON
ajbmeb-1318	138	81	will	will	AUX
ajbmeb-1318	138	82	be	be	AUX
ajbmeb-1318	138	83	returned	return	VERB
ajbmeb-1318	138	84	.	.	PUNCT
ajbmeb-1318	139	1	classifying	classify	VERB
ajbmeb-1318	139	2	them	they	PRON
ajbmeb-1318	139	3	as	as	ADP
ajbmeb-1318	139	4	non	non	ADJ
ajbmeb-1318	139	5	-	-	ADJ
ajbmeb-1318	139	6	current	current	ADJ
ajbmeb-1318	139	7	receivables	receivables	NOUN
ajbmeb-1318	139	8	,	,	PUNCT
ajbmeb-1318	139	9	and	and	CCONJ
ajbmeb-1318	139	10	the	the	DET
ajbmeb-1318	139	11	permanent	permanent	ADJ
ajbmeb-1318	139	12	advances	advance	NOUN
ajbmeb-1318	139	13	that	that	PRON
ajbmeb-1318	139	14	appeared	appear	VERB
ajbmeb-1318	139	15	repeatedly	repeatedly	ADV
ajbmeb-1318	139	16	during	during	ADP
ajbmeb-1318	139	17	the	the	DET
ajbmeb-1318	139	18	two	two	NUM
ajbmeb-1318	139	19	years	year	NOUN
ajbmeb-1318	139	20	in	in	ADP
ajbmeb-1318	139	21	the	the	DET
ajbmeb-1318	139	22	financial	financial	ADJ
ajbmeb-1318	139	23	statements	statement	NOUN
ajbmeb-1318	139	24	,	,	PUNCT
ajbmeb-1318	139	25	amounting	amount	VERB
ajbmeb-1318	139	26	to	to	ADP
ajbmeb-1318	139	27	(	(	PUNCT
ajbmeb-1318	139	28	432268	432268	NUM
ajbmeb-1318	139	29	)	)	PUNCT
ajbmeb-1318	139	30	,	,	PUNCT
ajbmeb-1318	139	31	were	be	AUX
ajbmeb-1318	139	32	excluded	exclude	VERB
ajbmeb-1318	139	33	,	,	PUNCT
ajbmeb-1318	139	34	as	as	SCONJ
ajbmeb-1318	139	35	there	there	PRON
ajbmeb-1318	139	36	is	be	VERB
ajbmeb-1318	139	37	no	no	DET
ajbmeb-1318	139	38	advances	advance	NOUN
ajbmeb-1318	139	39	account	account	NOUN
ajbmeb-1318	139	40	for	for	ADP
ajbmeb-1318	139	41	the	the	DET
ajbmeb-1318	139	42	investment	investment	NOUN
ajbmeb-1318	139	43	budget	budget	NOUN
ajbmeb-1318	139	44	for	for	ADP
ajbmeb-1318	139	45	the	the	DET
ajbmeb-1318	139	46	two	two	NUM
ajbmeb-1318	139	47	years	year	NOUN
ajbmeb-1318	139	48	in	in	ADP
ajbmeb-1318	139	49	question	question	NOUN
ajbmeb-1318	139	50	in	in	ADP
ajbmeb-1318	139	51	order	order	NOUN
ajbmeb-1318	139	52	to	to	PART
ajbmeb-1318	139	53	add	add	VERB
ajbmeb-1318	139	54	them	they	PRON
ajbmeb-1318	139	55	to	to	ADP
ajbmeb-1318	139	56	the	the	DET
ajbmeb-1318	139	57	receivables	receivables	NOUN
ajbmeb-1318	139	58	account	account	NOUN
ajbmeb-1318	139	59	.	.	PUNCT
ajbmeb-1318	140	1	inventory	inventory	NOUN
ajbmeb-1318	140	2	596109867	596109867	NUM
ajbmeb-1318	140	3	984942431	984942431	NUM
ajbmeb-1318	140	4	the	the	DET
ajbmeb-1318	140	5	inventory	inventory	NOUN
ajbmeb-1318	140	6	account	account	NOUN
ajbmeb-1318	140	7	balance	balance	NOUN
ajbmeb-1318	140	8	did	do	AUX
ajbmeb-1318	140	9	not	not	PART
ajbmeb-1318	140	10	appear	appear	VERB
ajbmeb-1318	140	11	in	in	ADP
ajbmeb-1318	140	12	the	the	DET
ajbmeb-1318	140	13	financial	financial	ADJ
ajbmeb-1318	140	14	position	position	NOUN
ajbmeb-1318	140	15	,	,	PUNCT
ajbmeb-1318	140	16	but	but	CCONJ
ajbmeb-1318	140	17	was	be	AUX
ajbmeb-1318	140	18	extracted	extract	VERB
ajbmeb-1318	140	19	through	through	ADP
ajbmeb-1318	140	20	the	the	DET
ajbmeb-1318	140	21	inventory	inventory	NOUN
ajbmeb-1318	140	22	lists	list	NOUN
ajbmeb-1318	140	23	attached	attach	VERB
ajbmeb-1318	140	24	to	to	ADP
ajbmeb-1318	140	25	the	the	DET
ajbmeb-1318	140	26	financial	financial	ADJ
ajbmeb-1318	140	27	statements	statement	NOUN
ajbmeb-1318	140	28	and	and	CCONJ
ajbmeb-1318	140	29	subtracted	subtract	VERB
ajbmeb-1318	140	30	from	from	ADP
ajbmeb-1318	140	31	the	the	DET
ajbmeb-1318	140	32	american	american	PROPN
ajbmeb-1318	140	33	journal	journal	PROPN
ajbmeb-1318	140	34	of	of	ADP
ajbmeb-1318	140	35	business	business	NOUN
ajbmeb-1318	140	36	management	management	NOUN
ajbmeb-1318	140	37	,	,	PUNCT
ajbmeb-1318	140	38	economics	economic	NOUN
ajbmeb-1318	140	39	and	and	CCONJ
ajbmeb-1318	140	40	banking	banking	NOUN
ajbmeb-1318	140	41	volume	volume	NOUN
ajbmeb-1318	140	42	17	17	NUM
ajbmeb-1318	140	43	oct	oct	PROPN
ajbmeb-1318	140	44	.	.	PROPN
ajbmeb-1318	140	45	,	,	PUNCT
ajbmeb-1318	140	46	2023	2023	NUM
ajbmeb-1318	140	47	p	p	NOUN
ajbmeb-1318	140	48	a	a	DET
ajbmeb-1318	140	49	g	g	NOUN
ajbmeb-1318	140	50	e	e	NOUN
ajbmeb-1318	140	51	|	|	ADV
ajbmeb-1318	140	52	40	40	NUM
ajbmeb-1318	140	53	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1318	140	54	prepared	prepare	VERB
ajbmeb-1318	140	55	by	by	ADP
ajbmeb-1318	140	56	the	the	DET
ajbmeb-1318	140	57	researcher	researcher	NOUN
ajbmeb-1318	140	58	second	second	NOUN
ajbmeb-1318	140	59	:	:	PUNCT
ajbmeb-1318	140	60	preparing	prepare	VERB
ajbmeb-1318	140	61	a	a	DET
ajbmeb-1318	140	62	statement	statement	NOUN
ajbmeb-1318	140	63	of	of	ADP
ajbmeb-1318	140	64	financial	financial	ADJ
ajbmeb-1318	140	65	position	position	NOUN
ajbmeb-1318	140	66	:	:	PUNCT
ajbmeb-1318	140	67	the	the	DET
ajbmeb-1318	140	68	statement	statement	NOUN
ajbmeb-1318	140	69	includes	include	VERB
ajbmeb-1318	140	70	the	the	DET
ajbmeb-1318	140	71	total	total	ADJ
ajbmeb-1318	140	72	items	item	NOUN
ajbmeb-1318	140	73	of	of	ADP
ajbmeb-1318	140	74	expenses	expense	NOUN
ajbmeb-1318	140	75	and	and	CCONJ
ajbmeb-1318	140	76	the	the	DET
ajbmeb-1318	140	77	total	total	ADJ
ajbmeb-1318	140	78	items	item	NOUN
ajbmeb-1318	140	79	of	of	ADP
ajbmeb-1318	140	80	revenues	revenue	NOUN
ajbmeb-1318	140	81	,	,	PUNCT
ajbmeb-1318	140	82	which	which	PRON
ajbmeb-1318	140	83	are	be	AUX
ajbmeb-1318	140	84	recognized	recognize	VERB
ajbmeb-1318	140	85	and	and	CCONJ
ajbmeb-1318	140	86	disclosed	disclose	VERB
ajbmeb-1318	140	87	,	,	PUNCT
ajbmeb-1318	140	88	as	as	ADV
ajbmeb-1318	140	89	well	well	ADV
ajbmeb-1318	140	90	as	as	ADP
ajbmeb-1318	140	91	their	their	PRON
ajbmeb-1318	140	92	nature	nature	NOUN
ajbmeb-1318	140	93	,	,	PUNCT
ajbmeb-1318	140	94	amount	amount	NOUN
ajbmeb-1318	140	95	,	,	PUNCT
ajbmeb-1318	140	96	and	and	CCONJ
ajbmeb-1318	140	97	all	all	DET
ajbmeb-1318	140	98	details	detail	NOUN
ajbmeb-1318	140	99	during	during	ADP
ajbmeb-1318	140	100	the	the	DET
ajbmeb-1318	140	101	financial	financial	ADJ
ajbmeb-1318	140	102	period	period	NOUN
ajbmeb-1318	140	103	that	that	PRON
ajbmeb-1318	140	104	includes	include	VERB
ajbmeb-1318	140	105	the	the	DET
ajbmeb-1318	140	106	surplus	surplus	NOUN
ajbmeb-1318	140	107	or	or	CCONJ
ajbmeb-1318	140	108	deficit	deficit	NOUN
ajbmeb-1318	140	109	,	,	PUNCT
ajbmeb-1318	140	110	as	as	SCONJ
ajbmeb-1318	140	111	expenses	expense	NOUN
ajbmeb-1318	140	112	are	be	AUX
ajbmeb-1318	140	113	classified	classify	VERB
ajbmeb-1318	140	114	according	accord	VERB
ajbmeb-1318	140	115	to	to	ADP
ajbmeb-1318	140	116	what	what	PRON
ajbmeb-1318	140	117	expenses	expense	NOUN
ajbmeb-1318	140	118	are	be	AUX
ajbmeb-1318	140	119	classified	classified	ADJ
ajbmeb-1318	140	120	.	.	PUNCT
ajbmeb-1318	141	1	commodity	commodity	NOUN
ajbmeb-1318	141	2	supplies	supply	NOUN
ajbmeb-1318	141	3	account	account	VERB
ajbmeb-1318	141	4	for	for	ADP
ajbmeb-1318	141	5	each	each	DET
ajbmeb-1318	141	6	year	year	NOUN
ajbmeb-1318	141	7	of	of	ADP
ajbmeb-1318	141	8	the	the	DET
ajbmeb-1318	141	9	research	research	NOUN
ajbmeb-1318	141	10	sample	sample	NOUN
ajbmeb-1318	141	11	.	.	PUNCT
ajbmeb-1318	142	1	non	non	ADJ
ajbmeb-1318	142	2	-	-	ADJ
ajbmeb-1318	142	3	current	current	ADJ
ajbmeb-1318	142	4	assets	asset	NOUN
ajbmeb-1318	142	5	accounts	account	VERB
ajbmeb-1318	142	6	receivable	receivable	ADJ
ajbmeb-1318	142	7	59945668	59945668	NUM
ajbmeb-1318	142	8	59945668	59945668	NUM
ajbmeb-1318	142	9	the	the	DET
ajbmeb-1318	142	10	amount	amount	NOUN
ajbmeb-1318	142	11	represents	represent	VERB
ajbmeb-1318	142	12	the	the	DET
ajbmeb-1318	142	13	amount	amount	NOUN
ajbmeb-1318	142	14	of	of	ADP
ajbmeb-1318	142	15	the	the	DET
ajbmeb-1318	142	16	receivables	receivables	NOUN
ajbmeb-1318	142	17	account	account	NOUN
ajbmeb-1318	142	18	that	that	PRON
ajbmeb-1318	142	19	has	have	AUX
ajbmeb-1318	142	20	not	not	PART
ajbmeb-1318	142	21	been	be	AUX
ajbmeb-1318	142	22	settled	settle	VERB
ajbmeb-1318	142	23	in	in	ADP
ajbmeb-1318	142	24	previous	previous	ADJ
ajbmeb-1318	142	25	years	year	NOUN
ajbmeb-1318	142	26	,	,	PUNCT
ajbmeb-1318	142	27	as	as	ADV
ajbmeb-1318	142	28	well	well	ADV
ajbmeb-1318	142	29	as	as	ADP
ajbmeb-1318	142	30	the	the	DET
ajbmeb-1318	142	31	permanent	permanent	ADJ
ajbmeb-1318	142	32	advances	advance	NOUN
ajbmeb-1318	142	33	that	that	PRON
ajbmeb-1318	142	34	appear	appear	VERB
ajbmeb-1318	142	35	repeatedly	repeatedly	ADV
ajbmeb-1318	142	36	in	in	ADP
ajbmeb-1318	142	37	the	the	DET
ajbmeb-1318	142	38	financial	financial	ADJ
ajbmeb-1318	142	39	statements	statement	NOUN
ajbmeb-1318	142	40	.	.	PUNCT
ajbmeb-1318	143	1	other	other	ADJ
ajbmeb-1318	143	2	financial	financial	ADJ
ajbmeb-1318	143	3	assets	asset	NOUN
ajbmeb-1318	143	4	there	there	PRON
ajbmeb-1318	143	5	is	be	VERB
ajbmeb-1318	143	6	no	no	DET
ajbmeb-1318	143	7	frozen	frozen	ADJ
ajbmeb-1318	143	8	cash	cash	NOUN
ajbmeb-1318	143	9	in	in	ADP
ajbmeb-1318	143	10	banks	bank	NOUN
ajbmeb-1318	143	11	that	that	PRON
ajbmeb-1318	143	12	has	have	AUX
ajbmeb-1318	143	13	appeared	appear	VERB
ajbmeb-1318	143	14	repeatedly	repeatedly	ADV
ajbmeb-1318	143	15	during	during	ADP
ajbmeb-1318	143	16	previous	previous	ADJ
ajbmeb-1318	143	17	years	year	NOUN
ajbmeb-1318	143	18	the	the	DET
ajbmeb-1318	143	19	value	value	NOUN
ajbmeb-1318	143	20	of	of	ADP
ajbmeb-1318	143	21	assets	asset	NOUN
ajbmeb-1318	143	22	subject	subject	ADJ
ajbmeb-1318	143	23	to	to	ADP
ajbmeb-1318	143	24	extinction	extinction	NOUN
ajbmeb-1318	143	25	9796025984	9796025984	NUM
ajbmeb-1318	143	26	7738376424	7738376424	NUM
ajbmeb-1318	143	27	the	the	DET
ajbmeb-1318	143	28	amount	amount	NOUN
ajbmeb-1318	143	29	was	be	AUX
ajbmeb-1318	143	30	recorded	record	VERB
ajbmeb-1318	143	31	through	through	ADP
ajbmeb-1318	143	32	the	the	DET
ajbmeb-1318	143	33	fixed	fix	VERB
ajbmeb-1318	143	34	assets	asset	NOUN
ajbmeb-1318	143	35	register	register	VERB
ajbmeb-1318	143	36	liabilities	liability	NOUN
ajbmeb-1318	143	37	current	current	ADJ
ajbmeb-1318	143	38	liabilities	liability	NOUN
ajbmeb-1318	143	39	payables	payable	NOUN
ajbmeb-1318	143	40	2201841180	2201841180	NUM
ajbmeb-1318	143	41	1166052059	1166052059	NUM
ajbmeb-1318	143	42	it	it	PRON
ajbmeb-1318	143	43	represents	represent	VERB
ajbmeb-1318	143	44	the	the	DET
ajbmeb-1318	143	45	merging	merging	NOUN
ajbmeb-1318	143	46	of	of	ADP
ajbmeb-1318	143	47	the	the	DET
ajbmeb-1318	143	48	trusts	trust	NOUN
ajbmeb-1318	143	49	and	and	CCONJ
ajbmeb-1318	143	50	creditors	creditor	NOUN
ajbmeb-1318	143	51	accounts	account	NOUN
ajbmeb-1318	143	52	,	,	PUNCT
ajbmeb-1318	143	53	as	as	SCONJ
ajbmeb-1318	143	54	there	there	PRON
ajbmeb-1318	143	55	are	be	VERB
ajbmeb-1318	143	56	no	no	DET
ajbmeb-1318	143	57	recurring	recur	VERB
ajbmeb-1318	143	58	amounts	amount	NOUN
ajbmeb-1318	143	59	from	from	ADP
ajbmeb-1318	143	60	previous	previous	ADJ
ajbmeb-1318	143	61	years	year	NOUN
ajbmeb-1318	143	62	that	that	PRON
ajbmeb-1318	143	63	were	be	AUX
ajbmeb-1318	143	64	excluded	exclude	VERB
ajbmeb-1318	143	65	,	,	PUNCT
ajbmeb-1318	143	66	and	and	CCONJ
ajbmeb-1318	143	67	classified	classify	VERB
ajbmeb-1318	143	68	as	as	ADP
ajbmeb-1318	143	69	payables	payable	NOUN
ajbmeb-1318	143	70	within	within	ADP
ajbmeb-1318	143	71	non	non	ADJ
ajbmeb-1318	143	72	-	-	ADJ
ajbmeb-1318	143	73	current	current	ADJ
ajbmeb-1318	143	74	liabilities	liability	NOUN
ajbmeb-1318	143	75	,	,	PUNCT
ajbmeb-1318	143	76	with	with	ADP
ajbmeb-1318	143	77	a	a	DET
ajbmeb-1318	143	78	note	note	NOUN
ajbmeb-1318	143	79	that	that	SCONJ
ajbmeb-1318	143	80	the	the	DET
ajbmeb-1318	143	81	returned	return	VERB
ajbmeb-1318	143	82	employee	employee	NOUN
ajbmeb-1318	143	83	salary	salary	NOUN
ajbmeb-1318	143	84	accounts	account	NOUN
ajbmeb-1318	143	85	were	be	AUX
ajbmeb-1318	143	86	excluded	exclude	VERB
ajbmeb-1318	143	87	and	and	CCONJ
ajbmeb-1318	143	88	classified	classify	VERB
ajbmeb-1318	143	89	within	within	ADP
ajbmeb-1318	143	90	employee	employee	NOUN
ajbmeb-1318	143	91	benefits	benefit	NOUN
ajbmeb-1318	143	92	for	for	ADP
ajbmeb-1318	143	93	the	the	DET
ajbmeb-1318	143	94	two	two	NUM
ajbmeb-1318	143	95	years	year	NOUN
ajbmeb-1318	143	96	)	)	PUNCT
ajbmeb-1318	143	97	and	and	CCONJ
ajbmeb-1318	143	98	were	be	AUX
ajbmeb-1318	143	99	classified	classify	VERB
ajbmeb-1318	143	100	as	as	ADP
ajbmeb-1318	143	101	non	non	ADJ
ajbmeb-1318	143	102	-	-	ADJ
ajbmeb-1318	143	103	current	current	ADJ
ajbmeb-1318	143	104	liabilities	liability	NOUN
ajbmeb-1318	143	105	in	in	ADP
ajbmeb-1318	143	106	addition	addition	NOUN
ajbmeb-1318	143	107	to	to	ADP
ajbmeb-1318	143	108	adding	add	VERB
ajbmeb-1318	143	109	trusts	trust	NOUN
ajbmeb-1318	143	110	and	and	CCONJ
ajbmeb-1318	143	111	creditors	creditor	NOUN
ajbmeb-1318	143	112	to	to	ADP
ajbmeb-1318	143	113	the	the	DET
ajbmeb-1318	143	114	investment	investment	NOUN
ajbmeb-1318	143	115	budget	budget	NOUN
ajbmeb-1318	143	116	account	account	NOUN
ajbmeb-1318	143	117	.	.	PUNCT
ajbmeb-1318	144	1	employee	employee	NOUN
ajbmeb-1318	144	2	benefits	benefit	VERB
ajbmeb-1318	144	3	327942900	327942900	NUM
ajbmeb-1318	144	4	294696984	294696984	NUM
ajbmeb-1318	144	5	separating	separate	VERB
ajbmeb-1318	144	6	the	the	DET
ajbmeb-1318	144	7	amount	amount	NOUN
ajbmeb-1318	144	8	from	from	ADP
ajbmeb-1318	144	9	the	the	DET
ajbmeb-1318	144	10	creditors	creditor	NOUN
ajbmeb-1318	144	11	account	account	VERB
ajbmeb-1318	144	12	and	and	CCONJ
ajbmeb-1318	144	13	representing	represent	VERB
ajbmeb-1318	144	14	the	the	DET
ajbmeb-1318	144	15	returned	return	VERB
ajbmeb-1318	144	16	salaries	salary	NOUN
ajbmeb-1318	144	17	of	of	ADP
ajbmeb-1318	144	18	employees	employee	NOUN
ajbmeb-1318	144	19	lands	land	VERB
ajbmeb-1318	144	20	1500000000	1500000000	NUM
ajbmeb-1318	144	21	1500000000	1500000000	NUM
ajbmeb-1318	144	22	the	the	DET
ajbmeb-1318	144	23	amount	amount	NOUN
ajbmeb-1318	144	24	is	be	AUX
ajbmeb-1318	144	25	default	default	NOUN
ajbmeb-1318	144	26	non	non	ADJ
ajbmeb-1318	144	27	-	-	ADJ
ajbmeb-1318	144	28	current	current	ADJ
ajbmeb-1318	144	29	liabilities	liability	NOUN
ajbmeb-1318	144	30	payables	payable	VERB
ajbmeb-1318	144	31	the	the	DET
ajbmeb-1318	144	32	amounts	amount	NOUN
ajbmeb-1318	144	33	excluded	exclude	VERB
ajbmeb-1318	144	34	from	from	ADP
ajbmeb-1318	144	35	the	the	DET
ajbmeb-1318	144	36	trusts	trust	NOUN
ajbmeb-1318	144	37	and	and	CCONJ
ajbmeb-1318	144	38	creditors	creditor	NOUN
ajbmeb-1318	144	39	accounts	account	NOUN
ajbmeb-1318	144	40	are	be	AUX
ajbmeb-1318	144	41	classified	classify	VERB
ajbmeb-1318	144	42	as	as	ADP
ajbmeb-1318	144	43	recurrent	recurrent	ADJ
ajbmeb-1318	144	44	for	for	ADP
ajbmeb-1318	144	45	several	several	ADJ
ajbmeb-1318	144	46	years	year	NOUN
ajbmeb-1318	144	47	and	and	CCONJ
ajbmeb-1318	144	48	are	be	AUX
ajbmeb-1318	144	49	considered	consider	VERB
ajbmeb-1318	144	50	long	long	ADJ
ajbmeb-1318	144	51	-	-	PUNCT
ajbmeb-1318	144	52	term	term	NOUN
ajbmeb-1318	144	53	obligations	obligation	NOUN
ajbmeb-1318	144	54	capital	capital	NOUN
ajbmeb-1318	144	55	contributed	contribute	VERB
ajbmeb-1318	144	56	by	by	ADP
ajbmeb-1318	144	57	the	the	DET
ajbmeb-1318	144	58	government	government	NOUN
ajbmeb-1318	144	59	unit	unit	NOUN
ajbmeb-1318	144	60	on	on	ADP
ajbmeb-1318	144	61	12/31/	12/31/	PROPN
ajbmeb-1318	144	62	37843015736	37843015736	NUM
ajbmeb-1318	144	63	16145149605	16145149605	NUM
ajbmeb-1318	144	64	the	the	DET
ajbmeb-1318	144	65	amount	amount	NOUN
ajbmeb-1318	144	66	results	result	VERB
ajbmeb-1318	144	67	from	from	ADP
ajbmeb-1318	144	68	collecting	collect	VERB
ajbmeb-1318	144	69	the	the	DET
ajbmeb-1318	144	70	balance	balance	NOUN
ajbmeb-1318	144	71	at	at	ADP
ajbmeb-1318	144	72	the	the	DET
ajbmeb-1318	144	73	beginning	beginning	NOUN
ajbmeb-1318	144	74	of	of	ADP
ajbmeb-1318	144	75	the	the	DET
ajbmeb-1318	144	76	period	period	NOUN
ajbmeb-1318	144	77	of	of	ADP
ajbmeb-1318	144	78	the	the	DET
ajbmeb-1318	144	79	current	current	ADJ
ajbmeb-1318	144	80	account	account	NOUN
ajbmeb-1318	144	81	of	of	ADP
ajbmeb-1318	144	82	the	the	DET
ajbmeb-1318	144	83	accounting	accounting	NOUN
ajbmeb-1318	144	84	department	department	NOUN
ajbmeb-1318	144	85	,	,	PUNCT
ajbmeb-1318	144	86	adding	add	VERB
ajbmeb-1318	144	87	the	the	DET
ajbmeb-1318	144	88	amounts	amount	NOUN
ajbmeb-1318	144	89	added	add	VERB
ajbmeb-1318	144	90	during	during	ADP
ajbmeb-1318	144	91	the	the	DET
ajbmeb-1318	144	92	year	year	NOUN
ajbmeb-1318	144	93	as	as	ADP
ajbmeb-1318	144	94	an	an	DET
ajbmeb-1318	144	95	enhancement	enhancement	NOUN
ajbmeb-1318	144	96	to	to	ADP
ajbmeb-1318	144	97	the	the	DET
ajbmeb-1318	144	98	balance	balance	NOUN
ajbmeb-1318	144	99	,	,	PUNCT
ajbmeb-1318	144	100	while	while	SCONJ
ajbmeb-1318	144	101	subtracting	subtract	VERB
ajbmeb-1318	144	102	the	the	DET
ajbmeb-1318	144	103	balance	balance	NOUN
ajbmeb-1318	144	104	at	at	ADP
ajbmeb-1318	144	105	the	the	DET
ajbmeb-1318	144	106	end	end	NOUN
ajbmeb-1318	144	107	of	of	ADP
ajbmeb-1318	144	108	the	the	DET
ajbmeb-1318	144	109	period	period	NOUN
ajbmeb-1318	144	110	from	from	ADP
ajbmeb-1318	144	111	the	the	DET
ajbmeb-1318	144	112	account	account	NOUN
ajbmeb-1318	144	113	of	of	ADP
ajbmeb-1318	144	114	the	the	DET
ajbmeb-1318	144	115	accounting	accounting	NOUN
ajbmeb-1318	144	116	department	department	NOUN
ajbmeb-1318	144	117	.	.	PUNCT
ajbmeb-1318	145	1	reserves	reserve	NOUN
ajbmeb-1318	145	2	(	(	PUNCT
ajbmeb-1318	145	3	accumulated	accumulate	VERB
ajbmeb-1318	145	4	consumption	consumption	NOUN
ajbmeb-1318	145	5	)	)	PUNCT
ajbmeb-1318	145	6	2358136733	2358136733	NUM
ajbmeb-1318	145	7	1078399228	1078399228	NUM
ajbmeb-1318	145	8	extracted	extract	VERB
ajbmeb-1318	145	9	from	from	ADP
ajbmeb-1318	145	10	consumption	consumption	NOUN
ajbmeb-1318	145	11	table	table	NOUN
ajbmeb-1318	145	12	surplus	surplus	NOUN
ajbmeb-1318	145	13	/	/	SYM
ajbmeb-1318	145	14	deficit	deficit	NOUN
ajbmeb-1318	145	15	)	)	PUNCT
ajbmeb-1318	145	16	57683671575	57683671575	NUM
ajbmeb-1318	145	17	)	)	PUNCT
ajbmeb-1318	146	1	(	(	PUNCT
ajbmeb-1318	146	2	78014001561	78014001561	NUM
ajbmeb-1318	146	3	)	)	PUNCT
ajbmeb-1318	146	4	they	they	PRON
ajbmeb-1318	146	5	are	be	AUX
ajbmeb-1318	146	6	extracted	extract	VERB
ajbmeb-1318	146	7	from	from	ADP
ajbmeb-1318	146	8	the	the	DET
ajbmeb-1318	146	9	statement	statement	NOUN
ajbmeb-1318	146	10	of	of	ADP
ajbmeb-1318	146	11	financial	financial	ADJ
ajbmeb-1318	146	12	position	position	NOUN
ajbmeb-1318	146	13	table	table	NOUN
ajbmeb-1318	146	14	american	american	PROPN
ajbmeb-1318	146	15	journal	journal	PROPN
ajbmeb-1318	146	16	of	of	ADP
ajbmeb-1318	146	17	business	business	NOUN
ajbmeb-1318	146	18	management	management	NOUN
ajbmeb-1318	146	19	,	,	PUNCT
ajbmeb-1318	146	20	economics	economic	NOUN
ajbmeb-1318	146	21	and	and	CCONJ
ajbmeb-1318	146	22	banking	banking	NOUN
ajbmeb-1318	146	23	volume	volume	NOUN
ajbmeb-1318	146	24	17	17	NUM
ajbmeb-1318	146	25	oct	oct	PROPN
ajbmeb-1318	146	26	.	.	PROPN
ajbmeb-1318	146	27	,	,	PUNCT
ajbmeb-1318	146	28	2023	2023	NUM
ajbmeb-1318	146	29	p	p	NOUN
ajbmeb-1318	146	30	a	a	DET
ajbmeb-1318	146	31	g	g	NOUN
ajbmeb-1318	146	32	e	e	NOUN
ajbmeb-1318	146	33	|	|	ADV
ajbmeb-1318	146	34	41	41	NUM
ajbmeb-1318	146	35	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1318	146	36	below	below	ADV
ajbmeb-1318	146	37	is	be	AUX
ajbmeb-1318	146	38	a	a	DET
ajbmeb-1318	146	39	table	table	NOUN
ajbmeb-1318	146	40	showing	show	VERB
ajbmeb-1318	146	41	the	the	DET
ajbmeb-1318	146	42	preparation	preparation	NOUN
ajbmeb-1318	146	43	of	of	ADP
ajbmeb-1318	146	44	a	a	DET
ajbmeb-1318	146	45	model	model	NOUN
ajbmeb-1318	146	46	to	to	PART
ajbmeb-1318	146	47	state	state	VERB
ajbmeb-1318	146	48	the	the	DET
ajbmeb-1318	146	49	financial	financial	ADJ
ajbmeb-1318	146	50	performance	performance	NOUN
ajbmeb-1318	146	51	of	of	ADP
ajbmeb-1318	146	52	the	the	DET
ajbmeb-1318	146	53	wasit	wasit	PROPN
ajbmeb-1318	146	54	health	health	PROPN
ajbmeb-1318	146	55	department	department	PROPN
ajbmeb-1318	146	56	in	in	ADP
ajbmeb-1318	146	57	accordance	accordance	NOUN
ajbmeb-1318	146	58	with	with	ADP
ajbmeb-1318	146	59	international	international	ADJ
ajbmeb-1318	146	60	accounting	accounting	NOUN
ajbmeb-1318	146	61	standards	standard	NOUN
ajbmeb-1318	146	62	in	in	ADP
ajbmeb-1318	146	63	the	the	DET
ajbmeb-1318	146	64	public	public	ADJ
ajbmeb-1318	146	65	sector	sector	NOUN
ajbmeb-1318	146	66	:	:	PUNCT
ajbmeb-1318	146	67	-revenues	-revenue	NOUN
ajbmeb-1318	146	68	:	:	PUNCT
ajbmeb-1318	146	69	account	account	NOUN
ajbmeb-1318	146	70	name	name	NOUN
ajbmeb-1318	146	71	current	current	ADJ
ajbmeb-1318	146	72	year	year	NOUN
ajbmeb-1318	146	73	(	(	PUNCT
ajbmeb-1318	146	74	2009	2009	NUM
ajbmeb-1318	146	75	)	)	PUNCT
ajbmeb-1318	146	76	previous	previous	ADJ
ajbmeb-1318	146	77	year	year	NOUN
ajbmeb-1318	146	78	(	(	PUNCT
ajbmeb-1318	146	79	2008	2008	NUM
ajbmeb-1318	146	80	)	)	PUNCT
ajbmeb-1318	146	81	the	the	DET
ajbmeb-1318	146	82	impact	impact	NOUN
ajbmeb-1318	146	83	on	on	ADP
ajbmeb-1318	146	84	financial	financial	ADJ
ajbmeb-1318	146	85	statements	statement	NOUN
ajbmeb-1318	146	86	taxes	taxis	NOUN
ajbmeb-1318	146	87	87043155	87043155	NUM
ajbmeb-1318	146	88	885785178	885785178	NUM
ajbmeb-1318	146	89	we	we	PRON
ajbmeb-1318	146	90	did	do	AUX
ajbmeb-1318	146	91	not	not	PART
ajbmeb-1318	146	92	affect	affect	VERB
ajbmeb-1318	146	93	the	the	DET
ajbmeb-1318	146	94	financial	financial	ADJ
ajbmeb-1318	146	95	statements	statement	NOUN
ajbmeb-1318	146	96	fees	fee	NOUN
ajbmeb-1318	146	97	and	and	CCONJ
ajbmeb-1318	146	98	fines	fine	NOUN
ajbmeb-1318	146	99	1838300	1838300	NUM
ajbmeb-1318	146	100	2353500	2353500	NUM
ajbmeb-1318	146	101	we	we	PRON
ajbmeb-1318	146	102	did	do	AUX
ajbmeb-1318	146	103	not	not	PART
ajbmeb-1318	146	104	affect	affect	VERB
ajbmeb-1318	146	105	the	the	DET
ajbmeb-1318	146	106	financial	financial	ADJ
ajbmeb-1318	146	107	statements	statement	NOUN
ajbmeb-1318	146	108	other	other	ADJ
ajbmeb-1318	146	109	income	income	NOUN
ajbmeb-1318	146	110	1496345351	1496345351	NUM
ajbmeb-1318	146	111	1965391804	1965391804	NUM
ajbmeb-1318	146	112	investment	investment	NOUN
ajbmeb-1318	146	113	budget	budget	NOUN
ajbmeb-1318	146	114	revenues	revenue	NOUN
ajbmeb-1318	146	115	have	have	AUX
ajbmeb-1318	146	116	been	be	AUX
ajbmeb-1318	146	117	integrated	integrate	VERB
ajbmeb-1318	146	118	expenses	expense	NOUN
ajbmeb-1318	146	119	:	:	PUNCT
ajbmeb-1318	146	120	account	account	NOUN
ajbmeb-1318	146	121	name	name	NOUN
ajbmeb-1318	146	122	current	current	ADJ
ajbmeb-1318	146	123	year	year	NOUN
ajbmeb-1318	146	124	(	(	PUNCT
ajbmeb-1318	146	125	2009	2009	NUM
ajbmeb-1318	146	126	)	)	PUNCT
ajbmeb-1318	146	127	previous	previous	ADJ
ajbmeb-1318	146	128	year	year	NOUN
ajbmeb-1318	146	129	(	(	PUNCT
ajbmeb-1318	146	130	2008	2008	NUM
ajbmeb-1318	146	131	)	)	PUNCT
ajbmeb-1318	146	132	the	the	DET
ajbmeb-1318	146	133	impact	impact	NOUN
ajbmeb-1318	146	134	on	on	ADP
ajbmeb-1318	146	135	financial	financial	ADJ
ajbmeb-1318	146	136	statements	statement	NOUN
ajbmeb-1318	146	137	employee	employee	NOUN
ajbmeb-1318	146	138	salaries	salary	NOUN
ajbmeb-1318	146	139	,	,	PUNCT
ajbmeb-1318	146	140	wages	wage	NOUN
ajbmeb-1318	146	141	and	and	CCONJ
ajbmeb-1318	146	142	benefits	benefit	NOUN
ajbmeb-1318	146	143	amount	amount	NOUN
ajbmeb-1318	146	144	72248334219	72248334219	NUM
ajbmeb-1318	146	145	49251570939	49251570939	NUM
ajbmeb-1318	147	1	we	we	PRON
ajbmeb-1318	147	2	did	do	AUX
ajbmeb-1318	147	3	not	not	PART
ajbmeb-1318	147	4	affect	affect	VERB
ajbmeb-1318	147	5	the	the	DET
ajbmeb-1318	147	6	financial	financial	ADJ
ajbmeb-1318	147	7	statements	statement	NOUN
ajbmeb-1318	147	8	depreciation	depreciation	NOUN
ajbmeb-1318	147	9	expense	expense	NOUN
ajbmeb-1318	147	10	relates	relate	VERB
ajbmeb-1318	147	11	to	to	ADP
ajbmeb-1318	147	12	consumption	consumption	NOUN
ajbmeb-1318	147	13	for	for	ADP
ajbmeb-1318	147	14	the	the	DET
ajbmeb-1318	147	15	year	year	NOUN
ajbmeb-1318	147	16	1279737505	1279737505	NUM
ajbmeb-1318	147	17	1078399228	1078399228	NUM
ajbmeb-1318	147	18	extracted	extract	VERB
ajbmeb-1318	147	19	from	from	ADP
ajbmeb-1318	147	20	asset	asset	NOUN
ajbmeb-1318	147	21	depreciation	depreciation	NOUN
ajbmeb-1318	147	22	tables	table	NOUN
ajbmeb-1318	147	23	low	low	ADJ
ajbmeb-1318	147	24	consumption	consumption	NOUN
ajbmeb-1318	147	25	798450300	798450300	NUM
ajbmeb-1318	147	26	extracted	extract	VERB
ajbmeb-1318	147	27	from	from	ADP
ajbmeb-1318	147	28	asset	asset	NOUN
ajbmeb-1318	147	29	depreciation	depreciation	NOUN
ajbmeb-1318	147	30	tables	table	NOUN
ajbmeb-1318	147	31	other	other	ADJ
ajbmeb-1318	147	32	expenses	expense	NOUN
ajbmeb-1318	147	33	9408781590	9408781590	NUM
ajbmeb-1318	147	34	6071156643	6071156643	NUM
ajbmeb-1318	147	35	the	the	DET
ajbmeb-1318	147	36	consumption	consumption	NOUN
ajbmeb-1318	147	37	of	of	ADP
ajbmeb-1318	147	38	commodity	commodity	NOUN
ajbmeb-1318	147	39	supplies	supply	NOUN
ajbmeb-1318	147	40	was	be	AUX
ajbmeb-1318	147	41	combined	combine	VERB
ajbmeb-1318	147	42	with	with	ADP
ajbmeb-1318	147	43	service	service	NOUN
ajbmeb-1318	147	44	supplies	supply	NOUN
ajbmeb-1318	147	45	,	,	PUNCT
ajbmeb-1318	147	46	with	with	ADP
ajbmeb-1318	147	47	the	the	DET
ajbmeb-1318	147	48	maintenance	maintenance	NOUN
ajbmeb-1318	147	49	of	of	ADP
ajbmeb-1318	147	50	books	book	NOUN
ajbmeb-1318	147	51	and	and	CCONJ
ajbmeb-1318	147	52	records	record	NOUN
ajbmeb-1318	147	53	,	,	PUNCT
ajbmeb-1318	147	54	with	with	ADP
ajbmeb-1318	147	55	other	other	ADJ
ajbmeb-1318	147	56	expenses	expense	NOUN
ajbmeb-1318	147	57	,	,	PUNCT
ajbmeb-1318	147	58	with	with	ADP
ajbmeb-1318	147	59	what	what	PRON
ajbmeb-1318	147	60	was	be	AUX
ajbmeb-1318	147	61	spent	spend	VERB
ajbmeb-1318	147	62	in	in	ADP
ajbmeb-1318	147	63	the	the	DET
ajbmeb-1318	147	64	investment	investment	NOUN
ajbmeb-1318	147	65	budget	budget	NOUN
ajbmeb-1318	147	66	,	,	PUNCT
ajbmeb-1318	147	67	with	with	ADP
ajbmeb-1318	147	68	amounts	amount	NOUN
ajbmeb-1318	147	69	transferred	transfer	VERB
ajbmeb-1318	147	70	from	from	ADP
ajbmeb-1318	147	71	the	the	DET
ajbmeb-1318	147	72	current	current	ADJ
ajbmeb-1318	147	73	accounting	accounting	NOUN
ajbmeb-1318	147	74	department	department	NOUN
ajbmeb-1318	147	75	.	.	PUNCT
ajbmeb-1318	148	1	prepared	prepare	VERB
ajbmeb-1318	148	2	by	by	ADP
ajbmeb-1318	148	3	the	the	DET
ajbmeb-1318	148	4	researcher	researcher	NOUN
ajbmeb-1318	148	5	the	the	DET
ajbmeb-1318	148	6	researcher	researcher	NOUN
ajbmeb-1318	148	7	believes	believe	VERB
ajbmeb-1318	148	8	that	that	SCONJ
ajbmeb-1318	148	9	,	,	PUNCT
ajbmeb-1318	148	10	through	through	ADP
ajbmeb-1318	148	11	what	what	PRON
ajbmeb-1318	148	12	was	be	AUX
ajbmeb-1318	148	13	previously	previously	ADV
ajbmeb-1318	148	14	discussed	discuss	VERB
ajbmeb-1318	148	15	in	in	ADP
ajbmeb-1318	148	16	terms	term	NOUN
ajbmeb-1318	148	17	of	of	ADP
ajbmeb-1318	148	18	the	the	DET
ajbmeb-1318	148	19	presentation	presentation	NOUN
ajbmeb-1318	148	20	of	of	ADP
ajbmeb-1318	148	21	the	the	DET
ajbmeb-1318	148	22	list	list	NOUN
ajbmeb-1318	148	23	and	and	CCONJ
ajbmeb-1318	148	24	statement	statement	NOUN
ajbmeb-1318	148	25	of	of	ADP
ajbmeb-1318	148	26	the	the	DET
ajbmeb-1318	148	27	financial	financial	ADJ
ajbmeb-1318	148	28	position	position	NOUN
ajbmeb-1318	148	29	for	for	ADP
ajbmeb-1318	148	30	the	the	DET
ajbmeb-1318	148	31	two	two	NUM
ajbmeb-1318	148	32	years	year	NOUN
ajbmeb-1318	148	33	(	(	PUNCT
ajbmeb-1318	148	34	2009	2009	NUM
ajbmeb-1318	148	35	-	-	SYM
ajbmeb-1318	148	36	2008	2008	NUM
ajbmeb-1318	148	37	)	)	PUNCT
ajbmeb-1318	148	38	of	of	ADP
ajbmeb-1318	148	39	the	the	DET
ajbmeb-1318	148	40	department	department	NOUN
ajbmeb-1318	148	41	(	(	PUNCT
ajbmeb-1318	148	42	the	the	DET
ajbmeb-1318	148	43	research	research	NOUN
ajbmeb-1318	148	44	sample	sample	NOUN
ajbmeb-1318	148	45	)	)	PUNCT
ajbmeb-1318	148	46	,	,	PUNCT
ajbmeb-1318	148	47	we	we	PRON
ajbmeb-1318	148	48	conclude	conclude	VERB
ajbmeb-1318	148	49	from	from	ADP
ajbmeb-1318	148	50	the	the	DET
ajbmeb-1318	148	51	financial	financial	ADJ
ajbmeb-1318	148	52	statements	statement	NOUN
ajbmeb-1318	148	53	prepared	prepare	VERB
ajbmeb-1318	148	54	in	in	ADP
ajbmeb-1318	148	55	accordance	accordance	NOUN
ajbmeb-1318	148	56	with	with	ADP
ajbmeb-1318	148	57	(	(	PUNCT
ajbmeb-1318	148	58	ipsas	ipsa	NOUN
ajbmeb-1318	148	59	)	)	PUNCT
ajbmeb-1318	148	60	standards	standard	NOUN
ajbmeb-1318	148	61	,	,	PUNCT
ajbmeb-1318	148	62	while	while	SCONJ
ajbmeb-1318	148	63	confirming	confirm	VERB
ajbmeb-1318	148	64	what	what	PRON
ajbmeb-1318	148	65	was	be	AUX
ajbmeb-1318	148	66	stated	state	VERB
ajbmeb-1318	148	67	in	in	ADP
ajbmeb-1318	148	68	the	the	DET
ajbmeb-1318	148	69	research	research	NOUN
ajbmeb-1318	148	70	hypotheses	hypothesis	NOUN
ajbmeb-1318	148	71	(	(	PUNCT
ajbmeb-1318	148	72	which	which	PRON
ajbmeb-1318	148	73	were	be	AUX
ajbmeb-1318	148	74	dealt	deal	VERB
ajbmeb-1318	148	75	with	with	ADP
ajbmeb-1318	148	76	in	in	ADP
ajbmeb-1318	148	77	the	the	DET
ajbmeb-1318	148	78	axis	axis	NOUN
ajbmeb-1318	148	79	of	of	ADP
ajbmeb-1318	148	80	statistical	statistical	ADJ
ajbmeb-1318	148	81	analysis	analysis	NOUN
ajbmeb-1318	148	82	)	)	PUNCT
ajbmeb-1318	148	83	.	.	PUNCT
ajbmeb-1318	149	1	,	,	PUNCT
ajbmeb-1318	149	2	about	about	ADP
ajbmeb-1318	149	3	affecting	affect	VERB
ajbmeb-1318	149	4	the	the	DET
ajbmeb-1318	149	5	presentation	presentation	NOUN
ajbmeb-1318	149	6	of	of	ADP
ajbmeb-1318	149	7	financial	financial	ADJ
ajbmeb-1318	149	8	statements	statement	NOUN
ajbmeb-1318	149	9	in	in	ADP
ajbmeb-1318	149	10	a	a	DET
ajbmeb-1318	149	11	clear	clear	ADJ
ajbmeb-1318	149	12	and	and	CCONJ
ajbmeb-1318	149	13	accurate	accurate	ADJ
ajbmeb-1318	149	14	manner	manner	NOUN
ajbmeb-1318	149	15	,	,	PUNCT
ajbmeb-1318	149	16	which	which	PRON
ajbmeb-1318	149	17	will	will	AUX
ajbmeb-1318	149	18	be	be	AUX
ajbmeb-1318	149	19	reflected	reflect	VERB
ajbmeb-1318	149	20	in	in	ADP
ajbmeb-1318	149	21	the	the	DET
ajbmeb-1318	149	22	contents	content	NOUN
ajbmeb-1318	149	23	and	and	CCONJ
ajbmeb-1318	149	24	details	detail	NOUN
ajbmeb-1318	149	25	and	and	CCONJ
ajbmeb-1318	149	26	improve	improve	VERB
ajbmeb-1318	149	27	the	the	DET
ajbmeb-1318	149	28	quality	quality	NOUN
ajbmeb-1318	149	29	of	of	ADP
ajbmeb-1318	149	30	the	the	DET
ajbmeb-1318	149	31	financial	financial	ADJ
ajbmeb-1318	149	32	lists	list	NOUN
ajbmeb-1318	149	33	and	and	CCONJ
ajbmeb-1318	149	34	statements	statement	NOUN
ajbmeb-1318	149	35	issued	issue	VERB
ajbmeb-1318	149	36	by	by	ADP
ajbmeb-1318	149	37	government	government	NOUN
ajbmeb-1318	149	38	units	unit	NOUN
ajbmeb-1318	149	39	,	,	PUNCT
ajbmeb-1318	149	40	in	in	ADP
ajbmeb-1318	149	41	addition	addition	NOUN
ajbmeb-1318	149	42	to	to	ADP
ajbmeb-1318	149	43	its	its	PRON
ajbmeb-1318	149	44	impact	impact	NOUN
ajbmeb-1318	149	45	on	on	ADP
ajbmeb-1318	149	46	the	the	DET
ajbmeb-1318	149	47	financial	financial	ADJ
ajbmeb-1318	149	48	reports	report	NOUN
ajbmeb-1318	149	49	that	that	PRON
ajbmeb-1318	149	50	show	show	VERB
ajbmeb-1318	149	51	a	a	DET
ajbmeb-1318	149	52	fair	fair	ADJ
ajbmeb-1318	149	53	and	and	CCONJ
ajbmeb-1318	149	54	honest	honest	ADJ
ajbmeb-1318	149	55	picture	picture	NOUN
ajbmeb-1318	149	56	of	of	ADP
ajbmeb-1318	149	57	both	both	CCONJ
ajbmeb-1318	149	58	the	the	DET
ajbmeb-1318	149	59	financial	financial	ADJ
ajbmeb-1318	149	60	position	position	NOUN
ajbmeb-1318	149	61	and	and	CCONJ
ajbmeb-1318	149	62	the	the	DET
ajbmeb-1318	149	63	results	result	NOUN
ajbmeb-1318	149	64	of	of	ADP
ajbmeb-1318	149	65	the	the	DET
ajbmeb-1318	149	66	activity	activity	NOUN
ajbmeb-1318	149	67	,	,	PUNCT
ajbmeb-1318	149	68	as	as	ADV
ajbmeb-1318	149	69	well	well	ADV
ajbmeb-1318	149	70	as	as	ADP
ajbmeb-1318	149	71	the	the	DET
ajbmeb-1318	149	72	lack	lack	NOUN
ajbmeb-1318	149	73	of	of	ADP
ajbmeb-1318	149	74	conformity	conformity	NOUN
ajbmeb-1318	149	75	with	with	ADP
ajbmeb-1318	149	76	the	the	DET
ajbmeb-1318	149	77	requirements	requirement	NOUN
ajbmeb-1318	149	78	of	of	ADP
ajbmeb-1318	149	79	international	international	ADJ
ajbmeb-1318	149	80	standards	standard	NOUN
ajbmeb-1318	149	81	.	.	PUNCT
ajbmeb-1318	150	1	with	with	ADP
ajbmeb-1318	150	2	the	the	DET
ajbmeb-1318	150	3	reality	reality	NOUN
ajbmeb-1318	150	4	of	of	ADP
ajbmeb-1318	150	5	the	the	DET
ajbmeb-1318	150	6	government	government	NOUN
ajbmeb-1318	150	7	accounting	accounting	NOUN
ajbmeb-1318	150	8	system	system	NOUN
ajbmeb-1318	150	9	,	,	PUNCT
ajbmeb-1318	150	10	since	since	SCONJ
ajbmeb-1318	150	11	the	the	DET
ajbmeb-1318	150	12	approved	approve	VERB
ajbmeb-1318	150	13	accounting	accounting	NOUN
ajbmeb-1318	150	14	basis	basis	NOUN
ajbmeb-1318	150	15	is	be	AUX
ajbmeb-1318	150	16	the	the	DET
ajbmeb-1318	150	17	cash	cash	NOUN
ajbmeb-1318	150	18	basis	basis	NOUN
ajbmeb-1318	150	19	,	,	PUNCT
ajbmeb-1318	150	20	while	while	SCONJ
ajbmeb-1318	150	21	international	international	ADJ
ajbmeb-1318	150	22	standards	standard	NOUN
ajbmeb-1318	150	23	american	american	PROPN
ajbmeb-1318	150	24	journal	journal	PROPN
ajbmeb-1318	150	25	of	of	ADP
ajbmeb-1318	150	26	business	business	NOUN
ajbmeb-1318	150	27	management	management	NOUN
ajbmeb-1318	150	28	,	,	PUNCT
ajbmeb-1318	150	29	economics	economic	NOUN
ajbmeb-1318	150	30	and	and	CCONJ
ajbmeb-1318	150	31	banking	banking	NOUN
ajbmeb-1318	150	32	volume	volume	NOUN
ajbmeb-1318	150	33	17	17	NUM
ajbmeb-1318	150	34	oct	oct	PROPN
ajbmeb-1318	150	35	.	.	PROPN
ajbmeb-1318	150	36	,	,	PUNCT
ajbmeb-1318	150	37	2023	2023	NUM
ajbmeb-1318	150	38	p	p	NOUN
ajbmeb-1318	150	39	a	a	DET
ajbmeb-1318	150	40	g	g	NOUN
ajbmeb-1318	150	41	e	e	NOUN
ajbmeb-1318	150	42	|	|	ADV
ajbmeb-1318	150	43	42	42	NUM
ajbmeb-1318	150	44	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1318	150	45	are	be	AUX
ajbmeb-1318	150	46	the	the	DET
ajbmeb-1318	150	47	accrual	accrual	ADJ
ajbmeb-1318	150	48	basis	basis	NOUN
ajbmeb-1318	150	49	,	,	PUNCT
ajbmeb-1318	150	50	and	and	CCONJ
ajbmeb-1318	150	51	it	it	PRON
ajbmeb-1318	150	52	affects	affect	VERB
ajbmeb-1318	150	53	the	the	DET
ajbmeb-1318	150	54	process	process	NOUN
ajbmeb-1318	150	55	of	of	ADP
ajbmeb-1318	150	56	evaluating	evaluate	VERB
ajbmeb-1318	150	57	the	the	DET
ajbmeb-1318	150	58	performance	performance	NOUN
ajbmeb-1318	150	59	of	of	ADP
ajbmeb-1318	150	60	government	government	NOUN
ajbmeb-1318	150	61	units	unit	NOUN
ajbmeb-1318	150	62	,	,	PUNCT
ajbmeb-1318	150	63	in	in	ADP
ajbmeb-1318	150	64	a	a	DET
ajbmeb-1318	150	65	correct	correct	ADJ
ajbmeb-1318	150	66	manner	manner	NOUN
ajbmeb-1318	150	67	,	,	PUNCT
ajbmeb-1318	150	68	with	with	ADP
ajbmeb-1318	150	69	the	the	DET
ajbmeb-1318	150	70	aim	aim	NOUN
ajbmeb-1318	150	71	of	of	ADP
ajbmeb-1318	150	72	holding	hold	VERB
ajbmeb-1318	150	73	them	they	PRON
ajbmeb-1318	150	74	accountable	accountable	ADJ
ajbmeb-1318	150	75	and	and	CCONJ
ajbmeb-1318	150	76	addressing	address	VERB
ajbmeb-1318	150	77	their	their	PRON
ajbmeb-1318	150	78	deficiencies	deficiency	NOUN
ajbmeb-1318	150	79	,	,	PUNCT
ajbmeb-1318	150	80	ensuring	ensure	VERB
ajbmeb-1318	150	81	transparency	transparency	NOUN
ajbmeb-1318	150	82	and	and	CCONJ
ajbmeb-1318	150	83	accountability	accountability	NOUN
ajbmeb-1318	150	84	,	,	PUNCT
ajbmeb-1318	150	85	and	and	CCONJ
ajbmeb-1318	150	86	preventing	prevent	VERB
ajbmeb-1318	150	87	iraq	iraq	PROPN
ajbmeb-1318	150	88	’s	’s	PART
ajbmeb-1318	150	89	integration	integration	NOUN
ajbmeb-1318	150	90	with	with	ADP
ajbmeb-1318	150	91	the	the	DET
ajbmeb-1318	150	92	international	international	ADJ
ajbmeb-1318	150	93	community	community	NOUN
ajbmeb-1318	150	94	,	,	PUNCT
ajbmeb-1318	150	95	especially	especially	ADV
ajbmeb-1318	150	96	with	with	ADP
ajbmeb-1318	150	97	international	international	ADJ
ajbmeb-1318	150	98	organizations	organization	NOUN
ajbmeb-1318	150	99	.	.	PUNCT
ajbmeb-1318	151	1	fourth	fourth	ADJ
ajbmeb-1318	151	2	axis	axis	NOUN
ajbmeb-1318	151	3	:	:	PUNCT
ajbmeb-1318	151	4	descriptive	descriptive	ADJ
ajbmeb-1318	151	5	analysis	analysis	NOUN
ajbmeb-1318	151	6	,	,	PUNCT
ajbmeb-1318	151	7	statistical	statistical	ADJ
ajbmeb-1318	151	8	analysis	analysis	NOUN
ajbmeb-1318	151	9	of	of	ADP
ajbmeb-1318	151	10	results	result	NOUN
ajbmeb-1318	151	11	,	,	PUNCT
ajbmeb-1318	151	12	and	and	CCONJ
ajbmeb-1318	151	13	hypothesis	hypothesis	NOUN
ajbmeb-1318	151	14	testing	testing	NOUN
ajbmeb-1318	151	15	.	.	PUNCT
ajbmeb-1318	152	1	this	this	DET
ajbmeb-1318	152	2	axis	axis	NOUN
ajbmeb-1318	152	3	deals	deal	NOUN
ajbmeb-1318	152	4	with	with	ADP
ajbmeb-1318	152	5	a	a	DET
ajbmeb-1318	152	6	detailed	detailed	ADJ
ajbmeb-1318	152	7	presentation	presentation	NOUN
ajbmeb-1318	152	8	of	of	ADP
ajbmeb-1318	152	9	the	the	DET
ajbmeb-1318	152	10	procedures	procedure	NOUN
ajbmeb-1318	152	11	of	of	ADP
ajbmeb-1318	152	12	the	the	DET
ajbmeb-1318	152	13	field	field	NOUN
ajbmeb-1318	152	14	study	study	NOUN
ajbmeb-1318	152	15	carried	carry	VERB
ajbmeb-1318	152	16	out	out	ADP
ajbmeb-1318	152	17	by	by	ADP
ajbmeb-1318	152	18	the	the	DET
ajbmeb-1318	152	19	student	student	NOUN
ajbmeb-1318	152	20	researcher	researcher	NOUN
ajbmeb-1318	152	21	to	to	PART
ajbmeb-1318	152	22	implement	implement	VERB
ajbmeb-1318	152	23	the	the	DET
ajbmeb-1318	152	24	study	study	NOUN
ajbmeb-1318	152	25	and	and	CCONJ
ajbmeb-1318	152	26	achieve	achieve	VERB
ajbmeb-1318	152	27	its	its	PRON
ajbmeb-1318	152	28	objectives	objective	NOUN
ajbmeb-1318	152	29	.	.	PUNCT
ajbmeb-1318	153	1	a	a	DET
ajbmeb-1318	153	2	questionnaire	questionnaire	NOUN
ajbmeb-1318	153	3	form	form	NOUN
ajbmeb-1318	153	4	was	be	AUX
ajbmeb-1318	153	5	prepared	prepare	VERB
ajbmeb-1318	153	6	and	and	CCONJ
ajbmeb-1318	153	7	distributed	distribute	VERB
ajbmeb-1318	153	8	to	to	ADP
ajbmeb-1318	153	9	the	the	DET
ajbmeb-1318	153	10	sample	sample	NOUN
ajbmeb-1318	153	11	population	population	NOUN
ajbmeb-1318	153	12	represented	represent	VERB
ajbmeb-1318	153	13	by	by	ADP
ajbmeb-1318	153	14	all	all	DET
ajbmeb-1318	153	15	employees	employee	NOUN
ajbmeb-1318	153	16	of	of	ADP
ajbmeb-1318	153	17	departments	department	NOUN
ajbmeb-1318	153	18	,	,	PUNCT
ajbmeb-1318	153	19	divisions	division	NOUN
ajbmeb-1318	153	20	and	and	CCONJ
ajbmeb-1318	153	21	accounting	accounting	NOUN
ajbmeb-1318	153	22	and	and	CCONJ
ajbmeb-1318	153	23	auditing	auditing	NOUN
ajbmeb-1318	153	24	units	unit	NOUN
ajbmeb-1318	153	25	affiliated	affiliate	VERB
ajbmeb-1318	153	26	with	with	ADP
ajbmeb-1318	153	27	all	all	DET
ajbmeb-1318	153	28	health	health	NOUN
ajbmeb-1318	153	29	institutions	institution	NOUN
ajbmeb-1318	153	30	belonging	belong	VERB
ajbmeb-1318	153	31	to	to	ADP
ajbmeb-1318	153	32	the	the	DET
ajbmeb-1318	153	33	wasit	wasit	PROPN
ajbmeb-1318	153	34	health	health	PROPN
ajbmeb-1318	153	35	department	department	PROPN
ajbmeb-1318	153	36	(	(	PUNCT
ajbmeb-1318	153	37	the	the	DET
ajbmeb-1318	153	38	research	research	NOUN
ajbmeb-1318	153	39	sample	sample	NOUN
ajbmeb-1318	153	40	)	)	PUNCT
ajbmeb-1318	153	41	.	.	PUNCT
ajbmeb-1318	154	1	the	the	DET
ajbmeb-1318	154	2	questionnaire	questionnaire	NOUN
ajbmeb-1318	154	3	consists	consist	VERB
ajbmeb-1318	154	4	of	of	ADP
ajbmeb-1318	154	5	three	three	NUM
ajbmeb-1318	154	6	main	main	ADJ
ajbmeb-1318	154	7	sections	section	NOUN
ajbmeb-1318	154	8	.	.	PUNCT
ajbmeb-1318	155	1	the	the	DET
ajbmeb-1318	155	2	first	first	ADJ
ajbmeb-1318	155	3	section	section	NOUN
ajbmeb-1318	155	4	consists	consist	VERB
ajbmeb-1318	155	5	of	of	ADP
ajbmeb-1318	155	6	an	an	DET
ajbmeb-1318	155	7	introductory	introductory	ADJ
ajbmeb-1318	155	8	introduction	introduction	NOUN
ajbmeb-1318	155	9	to	to	ADP
ajbmeb-1318	155	10	the	the	DET
ajbmeb-1318	155	11	study	study	NOUN
ajbmeb-1318	155	12	,	,	PUNCT
ajbmeb-1318	155	13	its	its	PRON
ajbmeb-1318	155	14	tool	tool	NOUN
ajbmeb-1318	155	15	,	,	PUNCT
ajbmeb-1318	155	16	its	its	PRON
ajbmeb-1318	155	17	content	content	NOUN
ajbmeb-1318	155	18	,	,	PUNCT
ajbmeb-1318	155	19	ensuring	ensure	VERB
ajbmeb-1318	155	20	the	the	DET
ajbmeb-1318	155	21	confidentiality	confidentiality	NOUN
ajbmeb-1318	155	22	,	,	PUNCT
ajbmeb-1318	155	23	protection	protection	NOUN
ajbmeb-1318	155	24	and	and	CCONJ
ajbmeb-1318	155	25	storage	storage	NOUN
ajbmeb-1318	155	26	of	of	ADP
ajbmeb-1318	155	27	data	datum	NOUN
ajbmeb-1318	155	28	,	,	PUNCT
ajbmeb-1318	155	29	and	and	CCONJ
ajbmeb-1318	155	30	instructions	instruction	NOUN
ajbmeb-1318	155	31	for	for	ADP
ajbmeb-1318	155	32	using	use	VERB
ajbmeb-1318	155	33	the	the	DET
ajbmeb-1318	155	34	questionnaire	questionnaire	NOUN
ajbmeb-1318	155	35	.	.	PUNCT
ajbmeb-1318	156	1	while	while	SCONJ
ajbmeb-1318	156	2	the	the	DET
ajbmeb-1318	156	3	second	second	ADJ
ajbmeb-1318	156	4	section	section	NOUN
ajbmeb-1318	156	5	(	(	PUNCT
ajbmeb-1318	156	6	personal	personal	ADJ
ajbmeb-1318	156	7	data	datum	NOUN
ajbmeb-1318	156	8	)	)	PUNCT
ajbmeb-1318	156	9	expresses	express	VERB
ajbmeb-1318	156	10	the	the	DET
ajbmeb-1318	156	11	demographic	demographic	ADJ
ajbmeb-1318	156	12	variables	variable	NOUN
ajbmeb-1318	156	13	of	of	ADP
ajbmeb-1318	156	14	the	the	DET
ajbmeb-1318	156	15	study	study	NOUN
ajbmeb-1318	156	16	sample	sample	NOUN
ajbmeb-1318	156	17	members	member	NOUN
ajbmeb-1318	156	18	,	,	PUNCT
ajbmeb-1318	156	19	which	which	PRON
ajbmeb-1318	156	20	are	be	AUX
ajbmeb-1318	156	21	(	(	PUNCT
ajbmeb-1318	156	22	gender	gender	NOUN
ajbmeb-1318	156	23	,	,	PUNCT
ajbmeb-1318	156	24	age	age	NOUN
ajbmeb-1318	156	25	,	,	PUNCT
ajbmeb-1318	156	26	educational	educational	ADJ
ajbmeb-1318	156	27	qualification	qualification	NOUN
ajbmeb-1318	156	28	,	,	PUNCT
ajbmeb-1318	156	29	scientific	scientific	ADJ
ajbmeb-1318	156	30	specialization	specialization	NOUN
ajbmeb-1318	156	31	,	,	PUNCT
ajbmeb-1318	156	32	job	job	NOUN
ajbmeb-1318	156	33	position	position	NOUN
ajbmeb-1318	156	34	,	,	PUNCT
ajbmeb-1318	156	35	and	and	CCONJ
ajbmeb-1318	156	36	number	number	NOUN
ajbmeb-1318	156	37	of	of	ADP
ajbmeb-1318	156	38	years	year	NOUN
ajbmeb-1318	156	39	of	of	ADP
ajbmeb-1318	156	40	service	service	NOUN
ajbmeb-1318	156	41	)	)	PUNCT
ajbmeb-1318	156	42	.	.	PUNCT
ajbmeb-1318	157	1	the	the	DET
ajbmeb-1318	157	2	third	third	ADJ
ajbmeb-1318	157	3	section	section	NOUN
ajbmeb-1318	157	4	expresses	express	VERB
ajbmeb-1318	157	5	the	the	DET
ajbmeb-1318	157	6	variables	variable	NOUN
ajbmeb-1318	157	7	of	of	ADP
ajbmeb-1318	157	8	the	the	DET
ajbmeb-1318	157	9	study	study	NOUN
ajbmeb-1318	157	10	through	through	ADP
ajbmeb-1318	157	11	the	the	DET
ajbmeb-1318	157	12	axes	axis	NOUN
ajbmeb-1318	157	13	and	and	CCONJ
ajbmeb-1318	157	14	paragraphs	paragraph	NOUN
ajbmeb-1318	157	15	that	that	PRON
ajbmeb-1318	157	16	measure	measure	VERB
ajbmeb-1318	157	17	them	they	PRON
ajbmeb-1318	157	18	.	.	PUNCT
ajbmeb-1318	158	1	this	this	DET
ajbmeb-1318	158	2	section	section	NOUN
ajbmeb-1318	158	3	consists	consist	VERB
ajbmeb-1318	158	4	of	of	ADP
ajbmeb-1318	158	5	(	(	PUNCT
ajbmeb-1318	158	6	30	30	NUM
ajbmeb-1318	158	7	)	)	PUNCT
ajbmeb-1318	158	8	paragraphs	paragraph	NOUN
ajbmeb-1318	158	9	distributed	distribute	VERB
ajbmeb-1318	158	10	over	over	ADP
ajbmeb-1318	158	11	five	five	NUM
ajbmeb-1318	158	12	main	main	ADJ
ajbmeb-1318	158	13	axes	axis	NOUN
ajbmeb-1318	158	14	with	with	ADP
ajbmeb-1318	158	15	the	the	DET
ajbmeb-1318	158	16	aim	aim	NOUN
ajbmeb-1318	158	17	of	of	ADP
ajbmeb-1318	158	18	studying	study	VERB
ajbmeb-1318	158	19	the	the	DET
ajbmeb-1318	158	20	impact	impact	NOUN
ajbmeb-1318	158	21	of	of	ADP
ajbmeb-1318	158	22	the	the	DET
ajbmeb-1318	158	23	future	future	ADJ
ajbmeb-1318	158	24	application	application	NOUN
ajbmeb-1318	158	25	of	of	ADP
ajbmeb-1318	158	26	international	international	ADJ
ajbmeb-1318	158	27	accounting	accounting	NOUN
ajbmeb-1318	158	28	standards	standard	NOUN
ajbmeb-1318	158	29	in	in	ADP
ajbmeb-1318	158	30	the	the	DET
ajbmeb-1318	158	31	public	public	ADJ
ajbmeb-1318	158	32	sector	sector	NOUN
ajbmeb-1318	158	33	in	in	ADP
ajbmeb-1318	158	34	developing	develop	VERB
ajbmeb-1318	158	35	the	the	DET
ajbmeb-1318	158	36	performance	performance	NOUN
ajbmeb-1318	158	37	of	of	ADP
ajbmeb-1318	158	38	government	government	NOUN
ajbmeb-1318	158	39	institutions	institution	NOUN
ajbmeb-1318	158	40	implementing	implement	VERB
ajbmeb-1318	158	41	the	the	DET
ajbmeb-1318	158	42	government	government	NOUN
ajbmeb-1318	158	43	accounting	accounting	NOUN
ajbmeb-1318	158	44	system	system	NOUN
ajbmeb-1318	158	45	and	and	CCONJ
ajbmeb-1318	158	46	their	their	PRON
ajbmeb-1318	158	47	contribution	contribution	NOUN
ajbmeb-1318	158	48	to	to	ADP
ajbmeb-1318	158	49	activating	activate	VERB
ajbmeb-1318	158	50	the	the	DET
ajbmeb-1318	158	51	role	role	NOUN
ajbmeb-1318	158	52	of	of	ADP
ajbmeb-1318	158	53	the	the	DET
ajbmeb-1318	158	54	supreme	supreme	ADJ
ajbmeb-1318	158	55	regulatory	regulatory	ADJ
ajbmeb-1318	158	56	bodies	body	NOUN
ajbmeb-1318	158	57	in	in	ADP
ajbmeb-1318	158	58	the	the	DET
ajbmeb-1318	158	59	republic	republic	NOUN
ajbmeb-1318	158	60	of	of	ADP
ajbmeb-1318	158	61	iraq	iraq	PROPN
ajbmeb-1318	158	62	,	,	PUNCT
ajbmeb-1318	158	63	in	in	ADP
ajbmeb-1318	158	64	addition	addition	NOUN
ajbmeb-1318	158	65	to	to	ADP
ajbmeb-1318	158	66	clarifying	clarify	VERB
ajbmeb-1318	158	67	how	how	SCONJ
ajbmeb-1318	158	68	to	to	PART
ajbmeb-1318	158	69	design	design	VERB
ajbmeb-1318	158	70	the	the	DET
ajbmeb-1318	158	71	study	study	NOUN
ajbmeb-1318	158	72	tool	tool	NOUN
ajbmeb-1318	158	73	,	,	PUNCT
ajbmeb-1318	158	74	verify	verify	VERB
ajbmeb-1318	158	75	its	its	PRON
ajbmeb-1318	158	76	validity	validity	NOUN
ajbmeb-1318	158	77	and	and	CCONJ
ajbmeb-1318	158	78	stability	stability	NOUN
ajbmeb-1318	158	79	,	,	PUNCT
ajbmeb-1318	158	80	and	and	CCONJ
ajbmeb-1318	158	81	conclude	conclude	VERB
ajbmeb-1318	158	82	results	result	NOUN
ajbmeb-1318	158	83	that	that	PRON
ajbmeb-1318	158	84	achieve	achieve	VERB
ajbmeb-1318	158	85	the	the	DET
ajbmeb-1318	158	86	goal	goal	NOUN
ajbmeb-1318	158	87	of	of	ADP
ajbmeb-1318	158	88	the	the	DET
ajbmeb-1318	158	89	study	study	NOUN
ajbmeb-1318	158	90	,	,	PUNCT
ajbmeb-1318	158	91	by	by	ADP
ajbmeb-1318	158	92	answering	answer	VERB
ajbmeb-1318	158	93	the	the	DET
ajbmeb-1318	158	94	study	study	NOUN
ajbmeb-1318	158	95	questions	question	NOUN
ajbmeb-1318	158	96	,	,	PUNCT
ajbmeb-1318	158	97	testing	test	VERB
ajbmeb-1318	158	98	its	its	PRON
ajbmeb-1318	158	99	hypotheses	hypothesis	NOUN
ajbmeb-1318	158	100	according	accord	VERB
ajbmeb-1318	158	101	to	to	ADP
ajbmeb-1318	158	102	appropriate	appropriate	ADJ
ajbmeb-1318	158	103	statistical	statistical	ADJ
ajbmeb-1318	158	104	treatment	treatment	NOUN
ajbmeb-1318	158	105	,	,	PUNCT
ajbmeb-1318	158	106	and	and	CCONJ
ajbmeb-1318	158	107	then	then	ADV
ajbmeb-1318	158	108	interpreting	interpret	VERB
ajbmeb-1318	158	109	and	and	CCONJ
ajbmeb-1318	158	110	discussing	discuss	VERB
ajbmeb-1318	158	111	these	these	DET
ajbmeb-1318	158	112	results	result	NOUN
ajbmeb-1318	158	113	according	accord	VERB
ajbmeb-1318	158	114	to	to	ADP
ajbmeb-1318	158	115	what	what	PRON
ajbmeb-1318	158	116	is	be	AUX
ajbmeb-1318	158	117	reached	reach	VERB
ajbmeb-1318	158	118	.	.	PUNCT
ajbmeb-1318	159	1	by	by	ADP
ajbmeb-1318	159	2	presenting	present	VERB
ajbmeb-1318	159	3	and	and	CCONJ
ajbmeb-1318	159	4	analyzing	analyze	VERB
ajbmeb-1318	159	5	the	the	DET
ajbmeb-1318	159	6	study	study	NOUN
ajbmeb-1318	159	7	data	datum	NOUN
ajbmeb-1318	159	8	through	through	ADP
ajbmeb-1318	159	9	studying	study	VERB
ajbmeb-1318	159	10	frequencies	frequency	NOUN
ajbmeb-1318	159	11	,	,	PUNCT
ajbmeb-1318	159	12	the	the	DET
ajbmeb-1318	159	13	relative	relative	ADJ
ajbmeb-1318	159	14	importance	importance	NOUN
ajbmeb-1318	159	15	index	index	NOUN
ajbmeb-1318	159	16	,	,	PUNCT
ajbmeb-1318	159	17	arithmetic	arithmetic	ADJ
ajbmeb-1318	159	18	means	mean	NOUN
ajbmeb-1318	159	19	,	,	PUNCT
ajbmeb-1318	159	20	standard	standard	ADJ
ajbmeb-1318	159	21	deviations	deviation	NOUN
ajbmeb-1318	159	22	,	,	PUNCT
ajbmeb-1318	159	23	and	and	CCONJ
ajbmeb-1318	159	24	testing	test	VERB
ajbmeb-1318	159	25	the	the	DET
ajbmeb-1318	159	26	correlation	correlation	NOUN
ajbmeb-1318	159	27	and	and	CCONJ
ajbmeb-1318	159	28	influence	influence	NOUN
ajbmeb-1318	159	29	coefficient	coefficient	NOUN
ajbmeb-1318	159	30	for	for	ADP
ajbmeb-1318	159	31	the	the	DET
ajbmeb-1318	159	32	main	main	ADJ
ajbmeb-1318	159	33	research	research	NOUN
ajbmeb-1318	159	34	hypotheses	hypothesis	NOUN
ajbmeb-1318	159	35	,	,	PUNCT
ajbmeb-1318	159	36	as	as	SCONJ
ajbmeb-1318	159	37	shown	show	VERB
ajbmeb-1318	159	38	below	below	ADV
ajbmeb-1318	159	39	:	:	PUNCT
ajbmeb-1318	159	40	first	first	ADV
ajbmeb-1318	159	41	the	the	DET
ajbmeb-1318	159	42	first	first	ADJ
ajbmeb-1318	159	43	main	main	ADJ
ajbmeb-1318	159	44	hypothesis	hypothesis	NOUN
ajbmeb-1318	159	45	:	:	PUNCT
ajbmeb-1318	159	46	“	"	PUNCT
ajbmeb-1318	159	47	there	there	PRON
ajbmeb-1318	159	48	is	be	VERB
ajbmeb-1318	159	49	a	a	DET
ajbmeb-1318	159	50	correlation	correlation	NOUN
ajbmeb-1318	159	51	and	and	CCONJ
ajbmeb-1318	159	52	impact	impact	NOUN
ajbmeb-1318	159	53	of	of	ADP
ajbmeb-1318	159	54	the	the	DET
ajbmeb-1318	159	55	variable	variable	NOUN
ajbmeb-1318	159	56	of	of	ADP
ajbmeb-1318	159	57	applying	apply	VERB
ajbmeb-1318	159	58	the	the	DET
ajbmeb-1318	159	59	requirements	requirement	NOUN
ajbmeb-1318	159	60	of	of	ADP
ajbmeb-1318	159	61	public	public	ADJ
ajbmeb-1318	159	62	sector	sector	NOUN
ajbmeb-1318	159	63	accounting	accounting	NOUN
ajbmeb-1318	159	64	standards	standard	NOUN
ajbmeb-1318	159	65	(	(	PUNCT
ajbmeb-1318	159	66	ipsas	ipsa	NOUN
ajbmeb-1318	159	67	)	)	PUNCT
ajbmeb-1318	159	68	in	in	ADP
ajbmeb-1318	159	69	government	government	NOUN
ajbmeb-1318	159	70	units	unit	NOUN
ajbmeb-1318	159	71	with	with	ADP
ajbmeb-1318	159	72	the	the	DET
ajbmeb-1318	159	73	variable	variable	NOUN
ajbmeb-1318	159	74	of	of	ADP
ajbmeb-1318	159	75	changing	change	VERB
ajbmeb-1318	159	76	the	the	DET
ajbmeb-1318	159	77	basis	basis	NOUN
ajbmeb-1318	159	78	of	of	ADP
ajbmeb-1318	159	79	accounting	accounting	NOUN
ajbmeb-1318	159	80	measurement	measurement	NOUN
ajbmeb-1318	159	81	according	accord	VERB
ajbmeb-1318	159	82	to	to	ADP
ajbmeb-1318	159	83	international	international	ADJ
ajbmeb-1318	159	84	accounting	accounting	NOUN
ajbmeb-1318	159	85	standards	standard	NOUN
ajbmeb-1318	159	86	for	for	ADP
ajbmeb-1318	159	87	the	the	DET
ajbmeb-1318	159	88	public	public	ADJ
ajbmeb-1318	159	89	sector	sector	NOUN
ajbmeb-1318	159	90	in	in	ADP
ajbmeb-1318	159	91	government	government	NOUN
ajbmeb-1318	159	92	units	unit	NOUN
ajbmeb-1318	159	93	”	"	PUNCT
ajbmeb-1318	159	94	.	.	PUNCT
ajbmeb-1318	160	1	secondly	secondly	ADV
ajbmeb-1318	160	2	the	the	DET
ajbmeb-1318	160	3	second	second	ADJ
ajbmeb-1318	160	4	main	main	ADJ
ajbmeb-1318	160	5	hypothesis	hypothesis	NOUN
ajbmeb-1318	160	6	:	:	PUNCT
ajbmeb-1318	160	7	“	"	PUNCT
ajbmeb-1318	160	8	there	there	PRON
ajbmeb-1318	160	9	was	be	VERB
ajbmeb-1318	160	10	a	a	DET
ajbmeb-1318	160	11	correlation	correlation	NOUN
ajbmeb-1318	160	12	and	and	CCONJ
ajbmeb-1318	160	13	effect	effect	NOUN
ajbmeb-1318	160	14	of	of	ADP
ajbmeb-1318	160	15	the	the	DET
ajbmeb-1318	160	16	variable	variable	NOUN
ajbmeb-1318	160	17	of	of	ADP
ajbmeb-1318	160	18	applying	apply	VERB
ajbmeb-1318	160	19	the	the	DET
ajbmeb-1318	160	20	requirements	requirement	NOUN
ajbmeb-1318	160	21	of	of	ADP
ajbmeb-1318	160	22	public	public	ADJ
ajbmeb-1318	160	23	sector	sector	NOUN
ajbmeb-1318	160	24	accounting	accounting	NOUN
ajbmeb-1318	160	25	standards	standard	NOUN
ajbmeb-1318	160	26	(	(	PUNCT
ajbmeb-1318	160	27	ipsas	ipsa	NOUN
ajbmeb-1318	160	28	)	)	PUNCT
ajbmeb-1318	160	29	in	in	ADP
ajbmeb-1318	160	30	government	government	NOUN
ajbmeb-1318	160	31	units	unit	NOUN
ajbmeb-1318	160	32	with	with	ADP
ajbmeb-1318	160	33	the	the	DET
ajbmeb-1318	160	34	variable	variable	NOUN
ajbmeb-1318	160	35	of	of	ADP
ajbmeb-1318	160	36	applying	apply	VERB
ajbmeb-1318	160	37	international	international	ADJ
ajbmeb-1318	160	38	accounting	accounting	NOUN
ajbmeb-1318	160	39	standards	standard	NOUN
ajbmeb-1318	160	40	for	for	ADP
ajbmeb-1318	160	41	the	the	DET
ajbmeb-1318	160	42	public	public	ADJ
ajbmeb-1318	160	43	sector	sector	NOUN
ajbmeb-1318	160	44	in	in	ADP
ajbmeb-1318	160	45	government	government	NOUN
ajbmeb-1318	160	46	units	unit	NOUN
ajbmeb-1318	160	47	to	to	PART
ajbmeb-1318	160	48	achieve	achieve	VERB
ajbmeb-1318	160	49	transparency	transparency	NOUN
ajbmeb-1318	160	50	and	and	CCONJ
ajbmeb-1318	160	51	accountability	accountability	NOUN
ajbmeb-1318	160	52	”	"	PUNCT
ajbmeb-1318	160	53	.	.	PUNCT
ajbmeb-1318	161	1	third	third	DET
ajbmeb-1318	161	2	the	the	DET
ajbmeb-1318	161	3	third	third	ADJ
ajbmeb-1318	161	4	main	main	ADJ
ajbmeb-1318	161	5	hypothesis	hypothesis	NOUN
ajbmeb-1318	161	6	:	:	PUNCT
ajbmeb-1318	161	7	“	"	PUNCT
ajbmeb-1318	161	8	there	there	PRON
ajbmeb-1318	161	9	is	be	VERB
ajbmeb-1318	161	10	a	a	DET
ajbmeb-1318	161	11	correlation	correlation	NOUN
ajbmeb-1318	161	12	and	and	CCONJ
ajbmeb-1318	161	13	impact	impact	NOUN
ajbmeb-1318	161	14	of	of	ADP
ajbmeb-1318	161	15	the	the	DET
ajbmeb-1318	161	16	variable	variable	NOUN
ajbmeb-1318	161	17	of	of	ADP
ajbmeb-1318	161	18	applying	apply	VERB
ajbmeb-1318	161	19	the	the	DET
ajbmeb-1318	161	20	requirements	requirement	NOUN
ajbmeb-1318	161	21	of	of	ADP
ajbmeb-1318	161	22	public	public	ADJ
ajbmeb-1318	161	23	sector	sector	NOUN
ajbmeb-1318	161	24	accounting	accounting	NOUN
ajbmeb-1318	161	25	standards	standard	NOUN
ajbmeb-1318	161	26	(	(	PUNCT
ajbmeb-1318	161	27	ipsas	ipsa	NOUN
ajbmeb-1318	161	28	)	)	PUNCT
ajbmeb-1318	161	29	in	in	ADP
ajbmeb-1318	161	30	government	government	NOUN
ajbmeb-1318	161	31	units	unit	NOUN
ajbmeb-1318	161	32	with	with	ADP
ajbmeb-1318	161	33	the	the	DET
ajbmeb-1318	161	34	variable	variable	NOUN
ajbmeb-1318	161	35	of	of	ADP
ajbmeb-1318	161	36	applying	apply	VERB
ajbmeb-1318	161	37	international	international	ADJ
ajbmeb-1318	161	38	public	public	ADJ
ajbmeb-1318	161	39	sector	sector	NOUN
ajbmeb-1318	161	40	accounting	accounting	NOUN
ajbmeb-1318	161	41	standards	standard	NOUN
ajbmeb-1318	161	42	in	in	ADP
ajbmeb-1318	161	43	government	government	NOUN
ajbmeb-1318	161	44	units	unit	NOUN
ajbmeb-1318	161	45	on	on	ADP
ajbmeb-1318	161	46	the	the	DET
ajbmeb-1318	161	47	development	development	NOUN
ajbmeb-1318	161	48	and	and	CCONJ
ajbmeb-1318	161	49	improvement	improvement	NOUN
ajbmeb-1318	161	50	of	of	ADP
ajbmeb-1318	161	51	government	government	NOUN
ajbmeb-1318	161	52	performance	performance	NOUN
ajbmeb-1318	161	53	evaluation	evaluation	NOUN
ajbmeb-1318	161	54	”	"	PUNCT
ajbmeb-1318	161	55	.	.	PUNCT
ajbmeb-1318	162	1	fourth	fourth	ADJ
ajbmeb-1318	162	2	the	the	DET
ajbmeb-1318	162	3	fourth	fourth	ADJ
ajbmeb-1318	162	4	main	main	ADJ
ajbmeb-1318	162	5	hypothesis	hypothesis	NOUN
ajbmeb-1318	162	6	:	:	PUNCT
ajbmeb-1318	162	7	“	"	PUNCT
ajbmeb-1318	162	8	there	there	PRON
ajbmeb-1318	162	9	is	be	VERB
ajbmeb-1318	162	10	a	a	DET
ajbmeb-1318	162	11	correlation	correlation	NOUN
ajbmeb-1318	162	12	and	and	CCONJ
ajbmeb-1318	162	13	impact	impact	NOUN
ajbmeb-1318	162	14	of	of	ADP
ajbmeb-1318	162	15	the	the	DET
ajbmeb-1318	162	16	variable	variable	NOUN
ajbmeb-1318	162	17	of	of	ADP
ajbmeb-1318	162	18	applying	apply	VERB
ajbmeb-1318	162	19	the	the	DET
ajbmeb-1318	162	20	requirements	requirement	NOUN
ajbmeb-1318	162	21	of	of	ADP
ajbmeb-1318	162	22	public	public	ADJ
ajbmeb-1318	162	23	sector	sector	NOUN
ajbmeb-1318	162	24	accounting	accounting	NOUN
ajbmeb-1318	162	25	standards	standard	NOUN
ajbmeb-1318	162	26	(	(	PUNCT
ajbmeb-1318	162	27	ipsas	ipsa	NOUN
ajbmeb-1318	162	28	)	)	PUNCT
ajbmeb-1318	162	29	in	in	ADP
ajbmeb-1318	162	30	government	government	NOUN
ajbmeb-1318	162	31	units	unit	NOUN
ajbmeb-1318	162	32	with	with	ADP
ajbmeb-1318	162	33	the	the	DET
ajbmeb-1318	162	34	variable	variable	NOUN
ajbmeb-1318	162	35	of	of	ADP
ajbmeb-1318	162	36	applying	apply	VERB
ajbmeb-1318	162	37	international	international	ADJ
ajbmeb-1318	162	38	accounting	accounting	NOUN
ajbmeb-1318	162	39	standards	standard	NOUN
ajbmeb-1318	162	40	for	for	ADP
ajbmeb-1318	162	41	the	the	DET
ajbmeb-1318	162	42	public	public	ADJ
ajbmeb-1318	162	43	sector	sector	NOUN
ajbmeb-1318	162	44	in	in	ADP
ajbmeb-1318	162	45	government	government	NOUN
ajbmeb-1318	162	46	units	unit	NOUN
ajbmeb-1318	162	47	that	that	PRON
ajbmeb-1318	162	48	leads	lead	VERB
ajbmeb-1318	162	49	to	to	ADP
ajbmeb-1318	162	50	the	the	DET
ajbmeb-1318	162	51	integration	integration	NOUN
ajbmeb-1318	162	52	of	of	ADP
ajbmeb-1318	162	53	the	the	DET
ajbmeb-1318	162	54	iraqi	iraqi	ADJ
ajbmeb-1318	162	55	government	government	NOUN
ajbmeb-1318	162	56	with	with	ADP
ajbmeb-1318	162	57	international	international	ADJ
ajbmeb-1318	162	58	organizations	organization	NOUN
ajbmeb-1318	162	59	”	"	PUNCT
ajbmeb-1318	162	60	.	.	PUNCT
ajbmeb-1318	163	1	american	american	PROPN
ajbmeb-1318	163	2	journal	journal	PROPN
ajbmeb-1318	163	3	of	of	ADP
ajbmeb-1318	163	4	business	business	NOUN
ajbmeb-1318	163	5	management	management	NOUN
ajbmeb-1318	163	6	,	,	PUNCT
ajbmeb-1318	163	7	economics	economic	NOUN
ajbmeb-1318	163	8	and	and	CCONJ
ajbmeb-1318	163	9	banking	banking	NOUN
ajbmeb-1318	163	10	volume	volume	NOUN
ajbmeb-1318	163	11	17	17	NUM
ajbmeb-1318	163	12	oct	oct	PROPN
ajbmeb-1318	163	13	.	.	PROPN
ajbmeb-1318	163	14	,	,	PUNCT
ajbmeb-1318	163	15	2023	2023	NUM
ajbmeb-1318	163	16	p	p	NOUN
ajbmeb-1318	163	17	a	a	DET
ajbmeb-1318	163	18	g	g	NOUN
ajbmeb-1318	163	19	e	e	NOUN
ajbmeb-1318	164	1	|	|	ADV
ajbmeb-1318	164	2	43	43	NUM
ajbmeb-1318	164	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1318	164	4	the	the	DET
ajbmeb-1318	164	5	fifth	fifth	ADJ
ajbmeb-1318	164	6	axis	axis	NOUN
ajbmeb-1318	164	7	:	:	PUNCT
ajbmeb-1318	164	8	conclusions	conclusion	NOUN
ajbmeb-1318	164	9	and	and	CCONJ
ajbmeb-1318	164	10	recommendations	recommendation	NOUN
ajbmeb-1318	164	11	first	first	ADV
ajbmeb-1318	164	12	:	:	PUNCT
ajbmeb-1318	164	13	conclusions	conclusion	NOUN
ajbmeb-1318	164	14	:	:	PUNCT
ajbmeb-1318	164	15	1	1	NUM
ajbmeb-1318	164	16	the	the	DET
ajbmeb-1318	164	17	government	government	NOUN
ajbmeb-1318	164	18	accounting	accounting	NOUN
ajbmeb-1318	164	19	system	system	NOUN
ajbmeb-1318	164	20	relies	rely	VERB
ajbmeb-1318	164	21	on	on	ADP
ajbmeb-1318	164	22	the	the	DET
ajbmeb-1318	164	23	cash	cash	NOUN
ajbmeb-1318	164	24	basis	basis	NOUN
ajbmeb-1318	164	25	in	in	ADP
ajbmeb-1318	164	26	recognizing	recognize	VERB
ajbmeb-1318	164	27	financial	financial	ADJ
ajbmeb-1318	164	28	transactions	transaction	NOUN
ajbmeb-1318	164	29	and	and	CCONJ
ajbmeb-1318	164	30	events	event	NOUN
ajbmeb-1318	164	31	,	,	PUNCT
ajbmeb-1318	164	32	which	which	PRON
ajbmeb-1318	164	33	are	be	AUX
ajbmeb-1318	164	34	represented	represent	VERB
ajbmeb-1318	164	35	by	by	ADP
ajbmeb-1318	164	36	the	the	DET
ajbmeb-1318	164	37	elements	element	NOUN
ajbmeb-1318	164	38	of	of	ADP
ajbmeb-1318	164	39	the	the	DET
ajbmeb-1318	164	40	financial	financial	ADJ
ajbmeb-1318	164	41	statements	statement	NOUN
ajbmeb-1318	164	42	consisting	consist	VERB
ajbmeb-1318	164	43	of	of	ADP
ajbmeb-1318	164	44	payments	payment	NOUN
ajbmeb-1318	164	45	,	,	PUNCT
ajbmeb-1318	164	46	receipts	receipt	NOUN
ajbmeb-1318	164	47	,	,	PUNCT
ajbmeb-1318	164	48	and	and	CCONJ
ajbmeb-1318	164	49	cash	cash	NOUN
ajbmeb-1318	164	50	balances	balance	NOUN
ajbmeb-1318	164	51	,	,	PUNCT
ajbmeb-1318	164	52	while	while	SCONJ
ajbmeb-1318	164	53	the	the	DET
ajbmeb-1318	164	54	ipsas	ipsas	PROPN
ajbmeb-1318	164	55	standards	standard	NOUN
ajbmeb-1318	164	56	rely	rely	VERB
ajbmeb-1318	164	57	on	on	ADP
ajbmeb-1318	164	58	the	the	DET
ajbmeb-1318	164	59	accrual	accrual	ADJ
ajbmeb-1318	164	60	basis	basis	NOUN
ajbmeb-1318	164	61	of	of	ADP
ajbmeb-1318	164	62	accounting	accounting	NOUN
ajbmeb-1318	164	63	,	,	PUNCT
ajbmeb-1318	164	64	which	which	PRON
ajbmeb-1318	164	65	provides	provide	VERB
ajbmeb-1318	164	66	useful	useful	ADJ
ajbmeb-1318	164	67	actual	actual	ADJ
ajbmeb-1318	164	68	information	information	NOUN
ajbmeb-1318	164	69	that	that	PRON
ajbmeb-1318	164	70	helps	help	VERB
ajbmeb-1318	164	71	in	in	ADP
ajbmeb-1318	164	72	strengthening	strengthen	VERB
ajbmeb-1318	164	73	the	the	DET
ajbmeb-1318	164	74	oversight	oversight	NOUN
ajbmeb-1318	164	75	of	of	ADP
ajbmeb-1318	164	76	government	government	NOUN
ajbmeb-1318	164	77	financial	financial	ADJ
ajbmeb-1318	164	78	performance	performance	NOUN
ajbmeb-1318	164	79	while	while	SCONJ
ajbmeb-1318	164	80	ensuring	ensure	VERB
ajbmeb-1318	164	81	obtaining	obtain	VERB
ajbmeb-1318	164	82	accountability	accountability	NOUN
ajbmeb-1318	164	83	and	and	CCONJ
ajbmeb-1318	164	84	transparency	transparency	NOUN
ajbmeb-1318	164	85	for	for	ADP
ajbmeb-1318	164	86	the	the	DET
ajbmeb-1318	164	87	allocations	allocation	NOUN
ajbmeb-1318	164	88	contained	contain	VERB
ajbmeb-1318	164	89	in	in	ADP
ajbmeb-1318	164	90	the	the	DET
ajbmeb-1318	164	91	general	general	ADJ
ajbmeb-1318	164	92	budget	budget	NOUN
ajbmeb-1318	164	93	while	while	SCONJ
ajbmeb-1318	164	94	strengthening	strengthen	VERB
ajbmeb-1318	164	95	the	the	DET
ajbmeb-1318	164	96	planning	planning	NOUN
ajbmeb-1318	164	97	process	process	NOUN
ajbmeb-1318	164	98	for	for	ADP
ajbmeb-1318	164	99	the	the	DET
ajbmeb-1318	164	100	years	year	NOUN
ajbmeb-1318	164	101	subsequent	subsequent	ADJ
ajbmeb-1318	164	102	to	to	ADP
ajbmeb-1318	164	103	that	that	DET
ajbmeb-1318	164	104	budget	budget	NOUN
ajbmeb-1318	164	105	,	,	PUNCT
ajbmeb-1318	164	106	and	and	CCONJ
ajbmeb-1318	164	107	this	this	PRON
ajbmeb-1318	164	108	is	be	AUX
ajbmeb-1318	164	109	what	what	PRON
ajbmeb-1318	164	110	was	be	AUX
ajbmeb-1318	164	111	proven	prove	VERB
ajbmeb-1318	164	112	through	through	ADP
ajbmeb-1318	164	113	the	the	DET
ajbmeb-1318	164	114	statistical	statistical	ADJ
ajbmeb-1318	164	115	results	result	NOUN
ajbmeb-1318	164	116	that	that	SCONJ
ajbmeb-1318	164	117	the	the	DET
ajbmeb-1318	164	118	study	study	NOUN
ajbmeb-1318	164	119	reached	reach	VERB
ajbmeb-1318	164	120	to	to	PART
ajbmeb-1318	164	121	prove	prove	VERB
ajbmeb-1318	164	122	the	the	DET
ajbmeb-1318	164	123	hypotheses	hypothesis	NOUN
ajbmeb-1318	164	124	of	of	ADP
ajbmeb-1318	164	125	the	the	DET
ajbmeb-1318	164	126	existence	existence	NOUN
ajbmeb-1318	164	127	of	of	ADP
ajbmeb-1318	164	128	a	a	DET
ajbmeb-1318	164	129	direct	direct	ADJ
ajbmeb-1318	164	130	positive	positive	ADJ
ajbmeb-1318	164	131	significant	significant	ADJ
ajbmeb-1318	164	132	correlation	correlation	NOUN
ajbmeb-1318	164	133	and	and	CCONJ
ajbmeb-1318	164	134	influence	influence	NOUN
ajbmeb-1318	164	135	relationship	relationship	NOUN
ajbmeb-1318	164	136	through	through	ADP
ajbmeb-1318	164	137	simple	simple	ADJ
ajbmeb-1318	164	138	regression	regression	NOUN
ajbmeb-1318	164	139	analysis	analysis	NOUN
ajbmeb-1318	164	140	of	of	ADP
ajbmeb-1318	164	141	the	the	DET
ajbmeb-1318	164	142	variables	variable	NOUN
ajbmeb-1318	164	143	of	of	ADP
ajbmeb-1318	164	144	implementing	implement	VERB
ajbmeb-1318	164	145	those	those	DET
ajbmeb-1318	164	146	requirements	requirement	NOUN
ajbmeb-1318	164	147	,	,	PUNCT
ajbmeb-1318	164	148	which	which	PRON
ajbmeb-1318	164	149	it	it	PRON
ajbmeb-1318	164	150	has	have	VERB
ajbmeb-1318	164	151	a	a	DET
ajbmeb-1318	164	152	relationship	relationship	NOUN
ajbmeb-1318	164	153	with	with	ADP
ajbmeb-1318	164	154	the	the	DET
ajbmeb-1318	164	155	variable	variable	NOUN
ajbmeb-1318	164	156	of	of	ADP
ajbmeb-1318	164	157	changing	change	VERB
ajbmeb-1318	164	158	the	the	DET
ajbmeb-1318	164	159	basis	basis	NOUN
ajbmeb-1318	164	160	of	of	ADP
ajbmeb-1318	164	161	accounting	accounting	NOUN
ajbmeb-1318	164	162	measurement	measurement	NOUN
ajbmeb-1318	164	163	,	,	PUNCT
ajbmeb-1318	164	164	and	and	CCONJ
ajbmeb-1318	164	165	thus	thus	ADV
ajbmeb-1318	164	166	we	we	PRON
ajbmeb-1318	164	167	accept	accept	VERB
ajbmeb-1318	164	168	the	the	DET
ajbmeb-1318	164	169	main	main	ADJ
ajbmeb-1318	164	170	(	(	PUNCT
ajbmeb-1318	164	171	first	first	ADJ
ajbmeb-1318	164	172	)	)	PUNCT
ajbmeb-1318	164	173	hypothesis	hypothesis	NOUN
ajbmeb-1318	164	174	.	.	PROPN
ajbmeb-1318	165	1	2	2	NUM
ajbmeb-1318	166	1	the	the	DET
ajbmeb-1318	166	2	international	international	ADJ
ajbmeb-1318	166	3	public	public	ADJ
ajbmeb-1318	166	4	sector	sector	NOUN
ajbmeb-1318	166	5	accounting	accounting	NOUN
ajbmeb-1318	166	6	standards	standard	NOUN
ajbmeb-1318	166	7	(	(	PUNCT
ajbmeb-1318	166	8	ipsas	ipsa	NOUN
ajbmeb-1318	166	9	)	)	PUNCT
ajbmeb-1318	166	10	are	be	AUX
ajbmeb-1318	166	11	considered	consider	VERB
ajbmeb-1318	166	12	and	and	CCONJ
ajbmeb-1318	166	13	adopting	adopt	VERB
ajbmeb-1318	166	14	them	they	PRON
ajbmeb-1318	166	15	leads	lead	VERB
ajbmeb-1318	166	16	to	to	ADP
ajbmeb-1318	166	17	the	the	DET
ajbmeb-1318	166	18	preparation	preparation	NOUN
ajbmeb-1318	166	19	of	of	ADP
ajbmeb-1318	166	20	high	high	ADJ
ajbmeb-1318	166	21	-	-	PUNCT
ajbmeb-1318	166	22	quality	quality	NOUN
ajbmeb-1318	166	23	financial	financial	ADJ
ajbmeb-1318	166	24	statements	statement	NOUN
ajbmeb-1318	166	25	and	and	CCONJ
ajbmeb-1318	166	26	reports	report	NOUN
ajbmeb-1318	166	27	and	and	CCONJ
ajbmeb-1318	166	28	has	have	VERB
ajbmeb-1318	166	29	the	the	DET
ajbmeb-1318	166	30	ability	ability	NOUN
ajbmeb-1318	166	31	to	to	PART
ajbmeb-1318	166	32	compare	compare	VERB
ajbmeb-1318	166	33	those	those	DET
ajbmeb-1318	166	34	lists	list	NOUN
ajbmeb-1318	166	35	while	while	SCONJ
ajbmeb-1318	166	36	ensuring	ensure	VERB
ajbmeb-1318	166	37	credibility	credibility	NOUN
ajbmeb-1318	166	38	and	and	CCONJ
ajbmeb-1318	166	39	influencing	influence	VERB
ajbmeb-1318	166	40	users	user	NOUN
ajbmeb-1318	166	41	’	'	PUNCT
ajbmeb-1318	166	42	decisions	decision	NOUN
ajbmeb-1318	166	43	.	.	PUNCT
ajbmeb-1318	167	1	this	this	PRON
ajbmeb-1318	167	2	is	be	AUX
ajbmeb-1318	167	3	what	what	PRON
ajbmeb-1318	167	4	was	be	AUX
ajbmeb-1318	167	5	proven	prove	VERB
ajbmeb-1318	167	6	through	through	ADP
ajbmeb-1318	167	7	the	the	DET
ajbmeb-1318	167	8	statistical	statistical	ADJ
ajbmeb-1318	167	9	results	result	NOUN
ajbmeb-1318	167	10	that	that	SCONJ
ajbmeb-1318	167	11	the	the	DET
ajbmeb-1318	167	12	study	study	NOUN
ajbmeb-1318	167	13	reached	reach	VERB
ajbmeb-1318	167	14	to	to	PART
ajbmeb-1318	167	15	prove	prove	VERB
ajbmeb-1318	167	16	the	the	DET
ajbmeb-1318	167	17	hypotheses	hypothesis	NOUN
ajbmeb-1318	167	18	.	.	PUNCT
ajbmeb-1318	168	1	there	there	PRON
ajbmeb-1318	168	2	is	be	VERB
ajbmeb-1318	168	3	a	a	DET
ajbmeb-1318	168	4	positive	positive	ADJ
ajbmeb-1318	168	5	positive	positive	ADJ
ajbmeb-1318	168	6	correlation	correlation	NOUN
ajbmeb-1318	168	7	and	and	CCONJ
ajbmeb-1318	168	8	influence	influence	NOUN
ajbmeb-1318	168	9	relationship	relationship	NOUN
ajbmeb-1318	168	10	through	through	ADP
ajbmeb-1318	168	11	simple	simple	ADJ
ajbmeb-1318	168	12	regression	regression	NOUN
ajbmeb-1318	168	13	analysis	analysis	NOUN
ajbmeb-1318	168	14	of	of	ADP
ajbmeb-1318	168	15	the	the	DET
ajbmeb-1318	168	16	variables	variable	NOUN
ajbmeb-1318	168	17	of	of	ADP
ajbmeb-1318	168	18	implementing	implement	VERB
ajbmeb-1318	168	19	these	these	DET
ajbmeb-1318	168	20	requirements	requirement	NOUN
ajbmeb-1318	168	21	,	,	PUNCT
ajbmeb-1318	168	22	which	which	PRON
ajbmeb-1318	168	23	achieves	achieve	VERB
ajbmeb-1318	168	24	transparency	transparency	NOUN
ajbmeb-1318	168	25	,	,	PUNCT
ajbmeb-1318	168	26	accountability	accountability	NOUN
ajbmeb-1318	168	27	,	,	PUNCT
ajbmeb-1318	168	28	and	and	CCONJ
ajbmeb-1318	168	29	improves	improve	VERB
ajbmeb-1318	168	30	the	the	DET
ajbmeb-1318	168	31	performance	performance	NOUN
ajbmeb-1318	168	32	evaluation	evaluation	NOUN
ajbmeb-1318	168	33	process	process	NOUN
ajbmeb-1318	168	34	.	.	PUNCT
ajbmeb-1318	169	1	thus	thus	ADV
ajbmeb-1318	169	2	,	,	PUNCT
ajbmeb-1318	169	3	we	we	PRON
ajbmeb-1318	169	4	accept	accept	VERB
ajbmeb-1318	169	5	the	the	DET
ajbmeb-1318	169	6	main	main	ADJ
ajbmeb-1318	169	7	hypotheses	hypothesis	NOUN
ajbmeb-1318	169	8	(	(	PUNCT
ajbmeb-1318	169	9	second	second	ADJ
ajbmeb-1318	169	10	and	and	CCONJ
ajbmeb-1318	169	11	third	third	ADJ
ajbmeb-1318	169	12	)	)	PUNCT
ajbmeb-1318	169	13	.	.	PUNCT
ajbmeb-1318	170	1	3	3	NUM
ajbmeb-1318	170	2	the	the	DET
ajbmeb-1318	170	3	ipsas	ipsas	PROPN
ajbmeb-1318	170	4	standards	standard	NOUN
ajbmeb-1318	170	5	adopted	adopt	VERB
ajbmeb-1318	170	6	on	on	ADP
ajbmeb-1318	170	7	the	the	DET
ajbmeb-1318	170	8	basis	basis	NOUN
ajbmeb-1318	170	9	of	of	ADP
ajbmeb-1318	170	10	entitlement	entitlement	NOUN
ajbmeb-1318	170	11	support	support	VERB
ajbmeb-1318	170	12	good	good	ADJ
ajbmeb-1318	170	13	planning	planning	NOUN
ajbmeb-1318	170	14	for	for	ADP
ajbmeb-1318	170	15	budget	budget	NOUN
ajbmeb-1318	170	16	allocations	allocation	NOUN
ajbmeb-1318	170	17	,	,	PUNCT
ajbmeb-1318	170	18	so	so	SCONJ
ajbmeb-1318	170	19	it	it	PRON
ajbmeb-1318	170	20	will	will	AUX
ajbmeb-1318	170	21	put	put	VERB
ajbmeb-1318	170	22	the	the	DET
ajbmeb-1318	170	23	government	government	NOUN
ajbmeb-1318	170	24	in	in	ADP
ajbmeb-1318	170	25	front	front	NOUN
ajbmeb-1318	170	26	of	of	ADP
ajbmeb-1318	170	27	the	the	DET
ajbmeb-1318	170	28	responsibility	responsibility	NOUN
ajbmeb-1318	170	29	of	of	ADP
ajbmeb-1318	170	30	preserving	preserve	VERB
ajbmeb-1318	170	31	public	public	ADJ
ajbmeb-1318	170	32	funds	fund	NOUN
ajbmeb-1318	170	33	and	and	CCONJ
ajbmeb-1318	170	34	working	work	VERB
ajbmeb-1318	170	35	to	to	PART
ajbmeb-1318	170	36	adapt	adapt	VERB
ajbmeb-1318	170	37	the	the	DET
ajbmeb-1318	170	38	ipsas	ipsa	NOUN
ajbmeb-1318	170	39	standards	standard	NOUN
ajbmeb-1318	170	40	to	to	ADP
ajbmeb-1318	170	41	the	the	DET
ajbmeb-1318	170	42	iraqi	iraqi	ADJ
ajbmeb-1318	170	43	environment	environment	NOUN
ajbmeb-1318	170	44	and	and	CCONJ
ajbmeb-1318	170	45	benefit	benefit	VERB
ajbmeb-1318	170	46	from	from	ADP
ajbmeb-1318	170	47	the	the	DET
ajbmeb-1318	170	48	experiences	experience	NOUN
ajbmeb-1318	170	49	of	of	ADP
ajbmeb-1318	170	50	countries	country	NOUN
ajbmeb-1318	170	51	whose	whose	DET
ajbmeb-1318	170	52	environment	environment	NOUN
ajbmeb-1318	170	53	is	be	AUX
ajbmeb-1318	170	54	close	close	ADJ
ajbmeb-1318	170	55	to	to	ADP
ajbmeb-1318	170	56	the	the	DET
ajbmeb-1318	170	57	iraqi	iraqi	ADJ
ajbmeb-1318	170	58	environment	environment	NOUN
ajbmeb-1318	170	59	and	and	CCONJ
ajbmeb-1318	170	60	the	the	DET
ajbmeb-1318	170	61	integration	integration	NOUN
ajbmeb-1318	170	62	of	of	ADP
ajbmeb-1318	170	63	the	the	DET
ajbmeb-1318	170	64	iraqi	iraqi	ADJ
ajbmeb-1318	170	65	government	government	NOUN
ajbmeb-1318	170	66	with	with	ADP
ajbmeb-1318	170	67	international	international	ADJ
ajbmeb-1318	170	68	organizations	organization	NOUN
ajbmeb-1318	170	69	,	,	PUNCT
ajbmeb-1318	170	70	and	and	CCONJ
ajbmeb-1318	170	71	this	this	PRON
ajbmeb-1318	170	72	is	be	AUX
ajbmeb-1318	170	73	what	what	PRON
ajbmeb-1318	170	74	was	be	AUX
ajbmeb-1318	170	75	proven	prove	VERB
ajbmeb-1318	170	76	through	through	ADP
ajbmeb-1318	170	77	the	the	DET
ajbmeb-1318	170	78	statistical	statistical	ADJ
ajbmeb-1318	170	79	results	result	NOUN
ajbmeb-1318	170	80	that	that	SCONJ
ajbmeb-1318	170	81	the	the	DET
ajbmeb-1318	170	82	study	study	NOUN
ajbmeb-1318	170	83	reached	reach	VERB
ajbmeb-1318	170	84	to	to	PART
ajbmeb-1318	170	85	prove	prove	VERB
ajbmeb-1318	170	86	the	the	DET
ajbmeb-1318	170	87	hypotheses	hypothesis	NOUN
ajbmeb-1318	170	88	of	of	ADP
ajbmeb-1318	170	89	the	the	DET
ajbmeb-1318	170	90	existence	existence	NOUN
ajbmeb-1318	170	91	of	of	ADP
ajbmeb-1318	170	92	a	a	DET
ajbmeb-1318	170	93	significant	significant	ADJ
ajbmeb-1318	170	94	,	,	PUNCT
ajbmeb-1318	170	95	positive	positive	ADJ
ajbmeb-1318	170	96	,	,	PUNCT
ajbmeb-1318	170	97	positive	positive	ADJ
ajbmeb-1318	170	98	correlation	correlation	NOUN
ajbmeb-1318	170	99	and	and	CCONJ
ajbmeb-1318	170	100	influence	influence	NOUN
ajbmeb-1318	170	101	relationship	relationship	NOUN
ajbmeb-1318	170	102	through	through	ADP
ajbmeb-1318	170	103	simple	simple	ADJ
ajbmeb-1318	170	104	regression	regression	NOUN
ajbmeb-1318	170	105	analysis	analysis	NOUN
ajbmeb-1318	170	106	of	of	ADP
ajbmeb-1318	170	107	the	the	DET
ajbmeb-1318	170	108	variables	variable	NOUN
ajbmeb-1318	170	109	of	of	ADP
ajbmeb-1318	170	110	implementing	implement	VERB
ajbmeb-1318	170	111	those	those	DET
ajbmeb-1318	170	112	requirements	requirement	NOUN
ajbmeb-1318	170	113	,	,	PUNCT
ajbmeb-1318	170	114	which	which	PRON
ajbmeb-1318	170	115	are	be	AUX
ajbmeb-1318	170	116	related	relate	VERB
ajbmeb-1318	170	117	to	to	ADP
ajbmeb-1318	170	118	the	the	DET
ajbmeb-1318	170	119	variable	variable	NOUN
ajbmeb-1318	170	120	of	of	ADP
ajbmeb-1318	170	121	the	the	DET
ajbmeb-1318	170	122	integration	integration	NOUN
ajbmeb-1318	170	123	of	of	ADP
ajbmeb-1318	170	124	the	the	DET
ajbmeb-1318	170	125	iraqi	iraqi	ADJ
ajbmeb-1318	170	126	government	government	NOUN
ajbmeb-1318	170	127	with	with	ADP
ajbmeb-1318	170	128	international	international	ADJ
ajbmeb-1318	170	129	organizations	organization	NOUN
ajbmeb-1318	170	130	.	.	PUNCT
ajbmeb-1318	171	1	thus	thus	ADV
ajbmeb-1318	171	2	,	,	PUNCT
ajbmeb-1318	171	3	we	we	PRON
ajbmeb-1318	171	4	accept	accept	VERB
ajbmeb-1318	171	5	the	the	DET
ajbmeb-1318	171	6	main	main	ADJ
ajbmeb-1318	171	7	hypothesis	hypothesis	NOUN
ajbmeb-1318	171	8	(	(	PUNCT
ajbmeb-1318	171	9	fourth	fourth	ADJ
ajbmeb-1318	171	10	)	)	PUNCT
ajbmeb-1318	171	11	.	.	PUNCT
ajbmeb-1318	172	1	4the	4the	NUM
ajbmeb-1318	172	2	financial	financial	ADJ
ajbmeb-1318	172	3	information	information	NOUN
ajbmeb-1318	172	4	provided	provide	VERB
ajbmeb-1318	172	5	by	by	ADP
ajbmeb-1318	172	6	the	the	DET
ajbmeb-1318	172	7	current	current	ADJ
ajbmeb-1318	172	8	accounting	accounting	NOUN
ajbmeb-1318	172	9	system	system	NOUN
ajbmeb-1318	172	10	and	and	CCONJ
ajbmeb-1318	172	11	the	the	DET
ajbmeb-1318	172	12	method	method	NOUN
ajbmeb-1318	172	13	of	of	ADP
ajbmeb-1318	172	14	disclosing	disclose	VERB
ajbmeb-1318	172	15	it	it	PRON
ajbmeb-1318	172	16	shows	show	VERB
ajbmeb-1318	172	17	that	that	SCONJ
ajbmeb-1318	172	18	this	this	DET
ajbmeb-1318	172	19	information	information	NOUN
ajbmeb-1318	172	20	,	,	PUNCT
ajbmeb-1318	172	21	the	the	DET
ajbmeb-1318	172	22	progress	progress	NOUN
ajbmeb-1318	172	23	of	of	ADP
ajbmeb-1318	172	24	affairs	affair	NOUN
ajbmeb-1318	172	25	and	and	CCONJ
ajbmeb-1318	172	26	the	the	DET
ajbmeb-1318	172	27	facts	fact	NOUN
ajbmeb-1318	172	28	of	of	ADP
ajbmeb-1318	172	29	the	the	DET
ajbmeb-1318	172	30	operations	operation	NOUN
ajbmeb-1318	172	31	carried	carry	VERB
ajbmeb-1318	172	32	out	out	ADP
ajbmeb-1318	172	33	by	by	ADP
ajbmeb-1318	172	34	the	the	DET
ajbmeb-1318	172	35	state	state	NOUN
ajbmeb-1318	172	36	,	,	PUNCT
ajbmeb-1318	172	37	is	be	AUX
ajbmeb-1318	172	38	only	only	ADV
ajbmeb-1318	172	39	accessed	access	VERB
ajbmeb-1318	172	40	by	by	ADP
ajbmeb-1318	172	41	a	a	DET
ajbmeb-1318	172	42	specific	specific	ADJ
ajbmeb-1318	172	43	number	number	NOUN
ajbmeb-1318	172	44	of	of	ADP
ajbmeb-1318	172	45	users	user	NOUN
ajbmeb-1318	172	46	and	and	CCONJ
ajbmeb-1318	172	47	is	be	AUX
ajbmeb-1318	172	48	not	not	PART
ajbmeb-1318	172	49	easily	easily	ADV
ajbmeb-1318	172	50	accessible	accessible	ADJ
ajbmeb-1318	172	51	to	to	ADP
ajbmeb-1318	172	52	the	the	DET
ajbmeb-1318	172	53	public	public	NOUN
ajbmeb-1318	172	54	,	,	PUNCT
ajbmeb-1318	172	55	and	and	CCONJ
ajbmeb-1318	172	56	it	it	PRON
ajbmeb-1318	172	57	is	be	AUX
ajbmeb-1318	172	58	also	also	ADV
ajbmeb-1318	172	59	unable	unable	ADJ
ajbmeb-1318	172	60	to	to	PART
ajbmeb-1318	172	61	reconcile	reconcile	VERB
ajbmeb-1318	172	62	the	the	DET
ajbmeb-1318	172	63	objectives	objective	NOUN
ajbmeb-1318	172	64	of	of	ADP
ajbmeb-1318	172	65	accounting	accounting	NOUN
ajbmeb-1318	172	66	information	information	NOUN
ajbmeb-1318	172	67	and	and	CCONJ
ajbmeb-1318	172	68	the	the	DET
ajbmeb-1318	172	69	requirements	requirement	NOUN
ajbmeb-1318	172	70	of	of	ADP
ajbmeb-1318	172	71	the	the	DET
ajbmeb-1318	172	72	ipsas	ipsa	NOUN
ajbmeb-1318	172	73	standards	standard	NOUN
ajbmeb-1318	172	74	,	,	PUNCT
ajbmeb-1318	172	75	in	in	ADP
ajbmeb-1318	172	76	contrast	contrast	NOUN
ajbmeb-1318	172	77	to	to	ADP
ajbmeb-1318	172	78	the	the	DET
ajbmeb-1318	172	79	interest	interest	NOUN
ajbmeb-1318	172	80	of	of	ADP
ajbmeb-1318	172	81	government	government	NOUN
ajbmeb-1318	172	82	accounting	account	VERB
ajbmeb-1318	172	83	in	in	ADP
ajbmeb-1318	172	84	its	its	PRON
ajbmeb-1318	172	85	general	general	ADJ
ajbmeb-1318	172	86	form	form	NOUN
ajbmeb-1318	172	87	,	,	PUNCT
ajbmeb-1318	172	88	which	which	PRON
ajbmeb-1318	172	89	aims	aim	VERB
ajbmeb-1318	172	90	to	to	PART
ajbmeb-1318	172	91	provide	provide	VERB
ajbmeb-1318	172	92	financial	financial	ADJ
ajbmeb-1318	172	93	data	datum	NOUN
ajbmeb-1318	172	94	and	and	CCONJ
ajbmeb-1318	172	95	information	information	NOUN
ajbmeb-1318	172	96	to	to	ADP
ajbmeb-1318	172	97	the	the	DET
ajbmeb-1318	172	98	government	government	NOUN
ajbmeb-1318	172	99	while	while	SCONJ
ajbmeb-1318	172	100	evaluating	evaluate	VERB
ajbmeb-1318	172	101	the	the	DET
ajbmeb-1318	172	102	performance	performance	NOUN
ajbmeb-1318	172	103	of	of	ADP
ajbmeb-1318	172	104	government	government	NOUN
ajbmeb-1318	172	105	units	unit	NOUN
ajbmeb-1318	172	106	,	,	PUNCT
ajbmeb-1318	172	107	determining	determine	VERB
ajbmeb-1318	172	108	the	the	DET
ajbmeb-1318	172	109	degree	degree	NOUN
ajbmeb-1318	172	110	of	of	ADP
ajbmeb-1318	172	111	economic	economic	ADJ
ajbmeb-1318	172	112	growth	growth	NOUN
ajbmeb-1318	172	113	,	,	PUNCT
ajbmeb-1318	172	114	setting	set	VERB
ajbmeb-1318	172	115	performance	performance	NOUN
ajbmeb-1318	172	116	indicators	indicator	NOUN
ajbmeb-1318	172	117	while	while	SCONJ
ajbmeb-1318	172	118	determining	determine	VERB
ajbmeb-1318	172	119	the	the	DET
ajbmeb-1318	172	120	validity	validity	NOUN
ajbmeb-1318	172	121	of	of	ADP
ajbmeb-1318	172	122	those	those	DET
ajbmeb-1318	172	123	units	unit	NOUN
ajbmeb-1318	172	124	in	in	ADP
ajbmeb-1318	172	125	achieving	achieve	VERB
ajbmeb-1318	172	126	their	their	PRON
ajbmeb-1318	172	127	established	establish	VERB
ajbmeb-1318	172	128	goals	goal	NOUN
ajbmeb-1318	172	129	and	and	CCONJ
ajbmeb-1318	172	130	imposing	impose	VERB
ajbmeb-1318	172	131	oversight	oversight	NOUN
ajbmeb-1318	172	132	and	and	CCONJ
ajbmeb-1318	172	133	rulings	ruling	NOUN
ajbmeb-1318	172	134	on	on	ADP
ajbmeb-1318	172	135	public	public	ADJ
ajbmeb-1318	172	136	money	money	NOUN
ajbmeb-1318	172	137	.	.	PUNCT
ajbmeb-1318	173	1	american	american	ADJ
ajbmeb-1318	173	2	journal	journal	PROPN
ajbmeb-1318	173	3	of	of	ADP
ajbmeb-1318	173	4	business	business	NOUN
ajbmeb-1318	173	5	management	management	NOUN
ajbmeb-1318	173	6	,	,	PUNCT
ajbmeb-1318	173	7	economics	economic	NOUN
ajbmeb-1318	173	8	and	and	CCONJ
ajbmeb-1318	173	9	banking	banking	NOUN
ajbmeb-1318	173	10	volume	volume	NOUN
ajbmeb-1318	173	11	17	17	NUM
ajbmeb-1318	173	12	oct	oct	PROPN
ajbmeb-1318	173	13	.	.	PROPN
ajbmeb-1318	173	14	,	,	PUNCT
ajbmeb-1318	173	15	2023	2023	NUM
ajbmeb-1318	173	16	p	p	NOUN
ajbmeb-1318	173	17	a	a	PRON
ajbmeb-1318	173	18	g	g	NOUN
ajbmeb-1318	173	19	e	e	NOUN
ajbmeb-1318	173	20	|	|	ADV
ajbmeb-1318	173	21	44	44	NUM
ajbmeb-1318	173	22	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-1318	173	23	sources	source	NOUN
ajbmeb-1318	173	24	and	and	CCONJ
ajbmeb-1318	173	25	references	reference	NOUN
ajbmeb-1318	173	26	:	:	PUNCT
ajbmeb-1318	173	27	arabic	arabic	ADJ
ajbmeb-1318	173	28	references	reference	NOUN
ajbmeb-1318	173	29	1	1	NUM
ajbmeb-1318	173	30	al	al	PROPN
ajbmeb-1318	173	31	-	-	PUNCT
ajbmeb-1318	173	32	saidi	saidi	PROPN
ajbmeb-1318	173	33	,	,	PUNCT
ajbmeb-1318	173	34	ahmed	ahmed	PROPN
ajbmeb-1318	173	35	youssef	youssef	PROPN
ajbmeb-1318	173	36	(	(	PUNCT
ajbmeb-1318	173	37	2017	2017	NUM
ajbmeb-1318	173	38	)	)	PUNCT
ajbmeb-1318	173	39	“	"	PUNCT
ajbmeb-1318	173	40	the	the	DET
ajbmeb-1318	173	41	importance	importance	NOUN
ajbmeb-1318	173	42	of	of	ADP
ajbmeb-1318	173	43	international	international	ADJ
ajbmeb-1318	173	44	public	public	ADJ
ajbmeb-1318	173	45	accounting	accounting	NOUN
ajbmeb-1318	173	46	standards	standard	NOUN
ajbmeb-1318	173	47	(	(	PUNCT
ajbmeb-1318	173	48	ipsas	ipsa	NOUN
ajbmeb-1318	173	49	)	)	PUNCT
ajbmeb-1318	173	50	in	in	ADP
ajbmeb-1318	173	51	disclosing	disclose	VERB
ajbmeb-1318	173	52	the	the	DET
ajbmeb-1318	173	53	transparency	transparency	NOUN
ajbmeb-1318	173	54	of	of	ADP
ajbmeb-1318	173	55	financial	financial	ADJ
ajbmeb-1318	173	56	statements	statement	NOUN
ajbmeb-1318	173	57	for	for	ADP
ajbmeb-1318	173	58	public	public	ADJ
ajbmeb-1318	173	59	accounting	accounting	NOUN
ajbmeb-1318	173	60	systems	system	NOUN
ajbmeb-1318	173	61	,	,	PUNCT
ajbmeb-1318	173	62	”	"	PUNCT
ajbmeb-1318	173	63	journal	journal	NOUN
ajbmeb-1318	173	64	of	of	ADP
ajbmeb-1318	173	65	economics	economic	NOUN
ajbmeb-1318	173	66	and	and	CCONJ
ajbmeb-1318	173	67	human	human	PROPN
ajbmeb-1318	173	68	development	development	PROPN
ajbmeb-1318	173	69	algeria	algeria	PROPN
ajbmeb-1318	173	70	,	,	PUNCT
ajbmeb-1318	173	71	volume	volume	NOUN
ajbmeb-1318	173	72	(	(	PUNCT
ajbmeb-1318	173	73	8)	8)	NUM
ajbmeb-1318	173	74	,	,	PUNCT
ajbmeb-1318	173	75	issue	issue	NOUN
ajbmeb-1318	173	76	(	(	PUNCT
ajbmeb-1318	173	77	1	1	NUM
ajbmeb-1318	173	78	):	):	PUNCT
ajbmeb-1318	173	79	335	335	NUM
ajbmeb-1318	173	80	-	-	SYM
ajbmeb-1318	173	81	348	348	NUM
ajbmeb-1318	173	82	.	.	NOUN
ajbmeb-1318	173	83	2	2	NUM
ajbmeb-1318	173	84	nihad	nihad	VERB
ajbmeb-1318	173	85	-	-	PUNCT
ajbmeb-1318	173	86	hussein	hussein	NOUN
ajbmeb-1318	173	87	ahmed	ahmed	PROPN
ajbmeb-1318	173	88	ali	ali	PROPN
ajbmeb-1318	173	89	(	(	PUNCT
ajbmeb-1318	173	90	2018	2018	NUM
ajbmeb-1318	173	91	)	)	PUNCT
ajbmeb-1318	173	92	,	,	PUNCT
ajbmeb-1318	173	93	doctoral	doctoral	ADJ
ajbmeb-1318	173	94	thesis	thesis	NOUN
ajbmeb-1318	173	95	submitted	submit	VERB
ajbmeb-1318	173	96	to	to	ADP
ajbmeb-1318	173	97	the	the	DET
ajbmeb-1318	173	98	university	university	NOUN
ajbmeb-1318	173	99	of	of	ADP
ajbmeb-1318	173	100	baghdad	baghdad	PROPN
ajbmeb-1318	173	101	/	/	SYM
ajbmeb-1318	173	102	college	college	PROPN
ajbmeb-1318	173	103	of	of	ADP
ajbmeb-1318	173	104	administration	administration	NOUN
ajbmeb-1318	173	105	and	and	CCONJ
ajbmeb-1318	173	106	economics	economic	NOUN
ajbmeb-1318	173	107	entitled	entitle	VERB
ajbmeb-1318	173	108	(	(	PUNCT
ajbmeb-1318	173	109	the	the	DET
ajbmeb-1318	173	110	reflection	reflection	NOUN
ajbmeb-1318	173	111	of	of	ADP
ajbmeb-1318	173	112	the	the	DET
ajbmeb-1318	173	113	adoption	adoption	NOUN
ajbmeb-1318	173	114	of	of	ADP
ajbmeb-1318	173	115	international	international	ADJ
ajbmeb-1318	173	116	accounting	accounting	NOUN
ajbmeb-1318	173	117	standards	standard	NOUN
ajbmeb-1318	173	118	for	for	ADP
ajbmeb-1318	173	119	the	the	DET
ajbmeb-1318	173	120	public	public	ADJ
ajbmeb-1318	173	121	sector	sector	NOUN
ajbmeb-1318	173	122	on	on	ADP
ajbmeb-1318	173	123	the	the	DET
ajbmeb-1318	173	124	quality	quality	NOUN
ajbmeb-1318	173	125	of	of	ADP
ajbmeb-1318	173	126	financial	financial	ADJ
ajbmeb-1318	173	127	reporting	reporting	NOUN
ajbmeb-1318	173	128	and	and	CCONJ
ajbmeb-1318	173	129	performance	performance	NOUN
ajbmeb-1318	173	130	evaluation	evaluation	NOUN
ajbmeb-1318	173	131	in	in	ADP
ajbmeb-1318	173	132	iraqi	iraqi	ADJ
ajbmeb-1318	173	133	government	government	NOUN
ajbmeb-1318	173	134	units	unit	NOUN
ajbmeb-1318	173	135	)	)	PUNCT
ajbmeb-1318	173	136	.	.	PUNCT
ajbmeb-1318	174	1	3	3	NUM
ajbmeb-1318	174	2	-sharba	-sharba	NOUN
ajbmeb-1318	174	3	,	,	PUNCT
ajbmeb-1318	174	4	ali	ali	PROPN
ajbmeb-1318	174	5	hatab	hatab	PROPN
ajbmeb-1318	174	6	abdul	abdul	PROPN
ajbmeb-1318	174	7	ali	ali	PROPN
ajbmeb-1318	174	8	(	(	PUNCT
ajbmeb-1318	174	9	2020	2020	NUM
ajbmeb-1318	174	10	)	)	PUNCT
ajbmeb-1318	174	11	“	"	PUNCT
ajbmeb-1318	174	12	adopting	adopt	VERB
ajbmeb-1318	174	13	international	international	ADJ
ajbmeb-1318	174	14	accounting	accounting	NOUN
ajbmeb-1318	174	15	standards	standard	NOUN
ajbmeb-1318	174	16	for	for	ADP
ajbmeb-1318	174	17	the	the	DET
ajbmeb-1318	174	18	public	public	ADJ
ajbmeb-1318	174	19	sector	sector	NOUN
ajbmeb-1318	174	20	and	and	CCONJ
ajbmeb-1318	174	21	the	the	DET
ajbmeb-1318	174	22	extent	extent	NOUN
ajbmeb-1318	174	23	of	of	ADP
ajbmeb-1318	174	24	their	their	PRON
ajbmeb-1318	174	25	contribution	contribution	NOUN
ajbmeb-1318	174	26	to	to	ADP
ajbmeb-1318	174	27	the	the	DET
ajbmeb-1318	174	28	governance	governance	NOUN
ajbmeb-1318	174	29	of	of	ADP
ajbmeb-1318	174	30	government	government	NOUN
ajbmeb-1318	174	31	units	unit	NOUN
ajbmeb-1318	174	32	,	,	PUNCT
ajbmeb-1318	174	33	”	"	PUNCT
ajbmeb-1318	174	34	a	a	DET
ajbmeb-1318	174	35	thesis	thesis	NOUN
ajbmeb-1318	174	36	submitted	submit	VERB
ajbmeb-1318	174	37	to	to	PART
ajbmeb-1318	174	38	obtain	obtain	VERB
ajbmeb-1318	174	39	a	a	DET
ajbmeb-1318	174	40	doctoral	doctoral	ADJ
ajbmeb-1318	174	41	degree	degree	NOUN
ajbmeb-1318	174	42	to	to	ADP
ajbmeb-1318	174	43	college	college	PROPN
ajbmeb-1318	174	44	of	of	ADP
ajbmeb-1318	174	45	administration	administration	NOUN
ajbmeb-1318	174	46	and	and	CCONJ
ajbmeb-1318	174	47	economics	economics	PROPN
ajbmeb-1318	174	48	al	al	PROPN
ajbmeb-1318	174	49	-	-	PUNCT
ajbmeb-1318	174	50	mustansiriya	mustansiriya	PROPN
ajbmeb-1318	174	51	university	university	PROPN
ajbmeb-1318	174	52	/	/	SYM
ajbmeb-1318	174	53	baghdad	baghdad	PROPN
ajbmeb-1318	174	54	.	.	PUNCT
ajbmeb-1318	175	1	4	4	NUM
ajbmeb-1318	175	2	-al	-al	NOUN
ajbmeb-1318	175	3	-	-	PUNCT
ajbmeb-1318	175	4	shirazi	shirazi	NOUN
ajbmeb-1318	175	5	,	,	PUNCT
ajbmeb-1318	175	6	abbas	abbas	PROPN
ajbmeb-1318	175	7	mahdi	mahdi	PROPN
ajbmeb-1318	175	8	(	(	PUNCT
ajbmeb-1318	175	9	1990	1990	NUM
ajbmeb-1318	175	10	)	)	PUNCT
ajbmeb-1318	175	11	“	"	PUNCT
ajbmeb-1318	175	12	accounting	accounting	NOUN
ajbmeb-1318	175	13	theory	theory	NOUN
ajbmeb-1318	175	14	”	"	PUNCT
ajbmeb-1318	175	15	,	,	PUNCT
ajbmeb-1318	175	16	first	first	ADJ
ajbmeb-1318	175	17	edition	edition	NOUN
ajbmeb-1318	175	18	,	,	PUNCT
ajbmeb-1318	175	19	that	that	SCONJ
ajbmeb-1318	175	20	al	al	PROPN
ajbmeb-1318	175	21	salasil	salasil	NOUN
ajbmeb-1318	175	22	printing	printing	NOUN
ajbmeb-1318	175	23	and	and	CCONJ
ajbmeb-1318	175	24	publishing	publishing	NOUN
ajbmeb-1318	175	25	,	,	PUNCT
ajbmeb-1318	175	26	kuwait	kuwait	PROPN
ajbmeb-1318	175	27	.	.	PUNCT
ajbmeb-1318	176	1	5	5	NUM
ajbmeb-1318	176	2	bu	bu	INTJ
ajbmeb-1318	176	3	ghazaleh	ghazaleh	PROPN
ajbmeb-1318	176	4	,	,	PUNCT
ajbmeb-1318	176	5	talal	talal	PROPN
ajbmeb-1318	176	6	(	(	PUNCT
ajbmeb-1318	176	7	1997	1997	NUM
ajbmeb-1318	176	8	)	)	PUNCT
ajbmeb-1318	176	9	“	"	PUNCT
ajbmeb-1318	176	10	towards	towards	ADP
ajbmeb-1318	176	11	the	the	DET
ajbmeb-1318	176	12	globalization	globalization	NOUN
ajbmeb-1318	176	13	of	of	ADP
ajbmeb-1318	176	14	the	the	DET
ajbmeb-1318	176	15	accounting	accounting	NOUN
ajbmeb-1318	176	16	profession	profession	NOUN
ajbmeb-1318	176	17	,	,	PUNCT
ajbmeb-1318	176	18	”	"	PUNCT
ajbmeb-1318	176	19	united	united	PROPN
ajbmeb-1318	176	20	arab	arab	PROPN
ajbmeb-1318	176	21	emirates	emirates	PROPN
ajbmeb-1318	176	22	university	university	PROPN
ajbmeb-1318	176	23	.	.	PUNCT
ajbmeb-1318	177	1	http://www.tagog.com./data	http://www.tagog.com./data	NUM
ajbmeb-1318	177	2	.	.	NOUN
ajbmeb-1318	177	3	6	6	NUM
ajbmeb-1318	177	4	al	al	PROPN
ajbmeb-1318	177	5	-	-	PUNCT
ajbmeb-1318	177	6	mahaini	mahaini	PROPN
ajbmeb-1318	177	7	and	and	CCONJ
ajbmeb-1318	177	8	salloum	salloum	NOUN
ajbmeb-1318	177	9	,	,	PUNCT
ajbmeb-1318	177	10	muhammad	muhammad	PROPN
ajbmeb-1318	177	11	khaled	khaled	PROPN
ajbmeb-1318	177	12	and	and	CCONJ
ajbmeb-1318	177	13	hassan	hassan	PROPN
ajbmeb-1318	177	14	abdel	abdel	PROPN
ajbmeb-1318	177	15	karim	karim	PROPN
ajbmeb-1318	177	16	(	(	PUNCT
ajbmeb-1318	177	17	2009	2009	NUM
ajbmeb-1318	177	18	)	)	PUNCT
ajbmeb-1318	177	19	“	"	PUNCT
ajbmeb-1318	177	20	implementation	implementation	NOUN
ajbmeb-1318	177	21	of	of	ADP
ajbmeb-1318	177	22	the	the	DET
ajbmeb-1318	177	23	general	general	ADJ
ajbmeb-1318	177	24	budget	budget	NOUN
ajbmeb-1318	177	25	and	and	CCONJ
ajbmeb-1318	177	26	its	its	PRON
ajbmeb-1318	177	27	relationship	relationship	NOUN
ajbmeb-1318	177	28	to	to	ADP
ajbmeb-1318	177	29	the	the	DET
ajbmeb-1318	177	30	government	government	NOUN
ajbmeb-1318	177	31	accounting	accounting	NOUN
ajbmeb-1318	177	32	system	system	NOUN
ajbmeb-1318	177	33	,	,	PUNCT
ajbmeb-1318	177	34	”	"	PUNCT
ajbmeb-1318	177	35	journal	journal	NOUN
ajbmeb-1318	177	36	of	of	ADP
ajbmeb-1318	177	37	administration	administration	NOUN
ajbmeb-1318	177	38	and	and	CCONJ
ajbmeb-1318	177	39	economics	economic	NOUN
ajbmeb-1318	177	40	,	,	PUNCT
ajbmeb-1318	177	41	no	no	INTJ
ajbmeb-1318	177	42	.	.	NOUN
ajbmeb-1318	177	43	65	65	NUM
ajbmeb-1318	177	44	.	.	NOUN
ajbmeb-1318	177	45	7	7	NUM
ajbmeb-1318	177	46	gabi	gabi	NOUN
ajbmeb-1318	177	47	and	and	CCONJ
ajbmeb-1318	177	48	miliani	miliani	PROPN
ajbmeb-1318	177	49	,	,	PUNCT
ajbmeb-1318	177	50	amina	amina	PROPN
ajbmeb-1318	177	51	hanaa	hanaa	PROPN
ajbmeb-1318	177	52	and	and	CCONJ
ajbmeb-1318	177	53	hakim	hakim	PROPN
ajbmeb-1318	177	54	(	(	PUNCT
ajbmeb-1318	177	55	2017	2017	NUM
ajbmeb-1318	177	56	)	)	PUNCT
ajbmeb-1318	177	57	“	"	PUNCT
ajbmeb-1318	177	58	the	the	DET
ajbmeb-1318	177	59	importance	importance	NOUN
ajbmeb-1318	177	60	of	of	ADP
ajbmeb-1318	177	61	shifting	shift	VERB
ajbmeb-1318	177	62	from	from	ADP
ajbmeb-1318	177	63	the	the	DET
ajbmeb-1318	177	64	cash	cash	NOUN
ajbmeb-1318	177	65	basis	basis	NOUN
ajbmeb-1318	177	66	to	to	ADP
ajbmeb-1318	177	67	the	the	DET
ajbmeb-1318	177	68	accrual	accrual	ADJ
ajbmeb-1318	177	69	basis	basis	NOUN
ajbmeb-1318	177	70	of	of	ADP
ajbmeb-1318	177	71	accounting	account	VERB
ajbmeb-1318	177	72	in	in	ADP
ajbmeb-1318	177	73	light	light	NOUN
ajbmeb-1318	177	74	of	of	ADP
ajbmeb-1318	177	75	the	the	DET
ajbmeb-1318	177	76	modernization	modernization	NOUN
ajbmeb-1318	177	77	of	of	ADP
ajbmeb-1318	177	78	public	public	ADJ
ajbmeb-1318	177	79	accounting	account	VERB
ajbmeb-1318	177	80	the	the	DET
ajbmeb-1318	177	81	experience	experience	NOUN
ajbmeb-1318	177	82	of	of	ADP
ajbmeb-1318	177	83	the	the	DET
ajbmeb-1318	177	84	palestinian	palestinian	ADJ
ajbmeb-1318	177	85	municipality	municipality	NOUN
ajbmeb-1318	177	86	of	of	ADP
ajbmeb-1318	177	87	ramallah	ramallah	PROPN
ajbmeb-1318	177	88	as	as	ADP
ajbmeb-1318	177	89	an	an	DET
ajbmeb-1318	177	90	example	example	NOUN
ajbmeb-1318	177	91	,	,	PUNCT
ajbmeb-1318	177	92	”	"	PUNCT
ajbmeb-1318	177	93	journal	journal	NOUN
ajbmeb-1318	177	94	of	of	ADP
ajbmeb-1318	177	95	economic	economic	ADJ
ajbmeb-1318	177	96	and	and	CCONJ
ajbmeb-1318	177	97	financial	financial	ADJ
ajbmeb-1318	177	98	studies	study	NOUN
ajbmeb-1318	177	99	,	,	PUNCT
ajbmeb-1318	177	100	no	no	INTJ
ajbmeb-1318	177	101	.	.	PROPN
ajbmeb-1318	177	102	10	10	NUM
ajbmeb-1318	177	103	,	,	PUNCT
ajbmeb-1318	177	104	part	part	NOUN
ajbmeb-1318	177	105	2	2	NUM
ajbmeb-1318	177	106	,	,	PUNCT
ajbmeb-1318	177	107	al	al	PROPN
ajbmeb-1318	177	108	-	-	PUNCT
ajbmeb-1318	177	109	shaheed	shaheed	PROPN
ajbmeb-1318	177	110	university	university	NOUN
ajbmeb-1318	177	111	,	,	PUNCT
ajbmeb-1318	177	112	algeria	algeria	PROPN
ajbmeb-1318	177	113	.	.	PUNCT
ajbmeb-1318	178	1	8perrault	8perrault	NUM
ajbmeb-1318	178	2	,	,	PUNCT
ajbmeb-1318	178	3	gerard	gerard	PROPN
ajbmeb-1318	178	4	(	(	PUNCT
ajbmeb-1318	178	5	2010	2010	NUM
ajbmeb-1318	178	6	)	)	PUNCT
ajbmeb-1318	178	7	“	"	PUNCT
ajbmeb-1318	178	8	the	the	DET
ajbmeb-1318	178	9	readiness	readiness	NOUN
ajbmeb-1318	178	10	of	of	ADP
ajbmeb-1318	178	11	united	united	PROPN
ajbmeb-1318	178	12	nations	nations	PROPN
ajbmeb-1318	178	13	system	system	NOUN
ajbmeb-1318	178	14	organizations	organization	NOUN
ajbmeb-1318	178	15	for	for	ADP
ajbmeb-1318	178	16	international	international	ADJ
ajbmeb-1318	178	17	public	public	ADJ
ajbmeb-1318	178	18	sector	sector	NOUN
ajbmeb-1318	178	19	accounting	accounting	NOUN
ajbmeb-1318	178	20	standards	standard	NOUN
ajbmeb-1318	178	21	”	"	PUNCT
ajbmeb-1318	178	22	joint	joint	ADJ
ajbmeb-1318	178	23	inspection	inspection	NOUN
ajbmeb-1318	178	24	unit	unit	NOUN
ajbmeb-1318	178	25	,	,	PUNCT
ajbmeb-1318	178	26	united	united	PROPN
ajbmeb-1318	178	27	nations	nations	PROPN
ajbmeb-1318	178	28	,	,	PUNCT
ajbmeb-1318	178	29	geneva	geneva	PROPN
ajbmeb-1318	178	30	.	.	PROPN
ajbmeb-1318	179	1	9	9	NUM
ajbmeb-1318	179	2	mikhail	mikhail	NOUN
ajbmeb-1318	179	3	,	,	PUNCT
ajbmeb-1318	179	4	ashraf	ashraf	PROPN
ajbmeb-1318	179	5	hanna	hanna	PROPN
ajbmeb-1318	179	6	,	,	PUNCT
ajbmeb-1318	179	7	2005	2005	NUM
ajbmeb-1318	179	8	,	,	PUNCT
ajbmeb-1318	179	9	“	"	PUNCT
ajbmeb-1318	179	10	auditing	auditing	NOUN
ajbmeb-1318	179	11	accounts	account	NOUN
ajbmeb-1318	179	12	within	within	ADP
ajbmeb-1318	179	13	the	the	DET
ajbmeb-1318	179	14	framework	framework	NOUN
ajbmeb-1318	179	15	of	of	ADP
ajbmeb-1318	179	16	a	a	DET
ajbmeb-1318	179	17	corporate	corporate	ADJ
ajbmeb-1318	179	18	governance	governance	NOUN
ajbmeb-1318	179	19	system	system	NOUN
ajbmeb-1318	179	20	,	,	PUNCT
ajbmeb-1318	179	21	”	"	PUNCT
ajbmeb-1318	179	22	research	research	NOUN
ajbmeb-1318	179	23	and	and	CCONJ
ajbmeb-1318	179	24	working	work	VERB
ajbmeb-1318	179	25	papers	paper	NOUN
ajbmeb-1318	179	26	of	of	ADP
ajbmeb-1318	179	27	the	the	DET
ajbmeb-1318	179	28	first	first	ADJ
ajbmeb-1318	179	29	arab	arab	ADJ
ajbmeb-1318	179	30	conference	conference	NOUN
ajbmeb-1318	179	31	on	on	ADP
ajbmeb-1318	179	32	internal	internal	ADJ
ajbmeb-1318	179	33	auditing	auditing	NOUN
ajbmeb-1318	179	34	within	within	ADP
ajbmeb-1318	179	35	the	the	DET
ajbmeb-1318	179	36	framework	framework	NOUN
ajbmeb-1318	179	37	of	of	ADP
ajbmeb-1318	179	38	corporate	corporate	ADJ
ajbmeb-1318	179	39	governance	governance	NOUN
ajbmeb-1318	179	40	/	/	SYM
ajbmeb-1318	179	41	cairo	cairo	PROPN
ajbmeb-1318	179	42	.	.	PUNCT
ajbmeb-1318	180	1	foreign	foreign	ADJ
ajbmeb-1318	180	2	references	reference	NOUN
ajbmeb-1318	180	3	:	:	PUNCT
ajbmeb-1318	180	4	1.legenkova	1.legenkova	NUM
ajbmeb-1318	180	5	,	,	PUNCT
ajbmeb-1318	180	6	margarita	margarita	PROPN
ajbmeb-1318	180	7	(	(	PUNCT
ajbmeb-1318	180	8	2016	2016	NUM
ajbmeb-1318	180	9	)	)	PUNCT
ajbmeb-1318	180	10	,	,	PUNCT
ajbmeb-1318	180	11	"	"	PUNCT
ajbmeb-1318	180	12	international	international	ADJ
ajbmeb-1318	180	13	public	public	ADJ
ajbmeb-1318	180	14	sector	sector	NOUN
ajbmeb-1318	180	15	accounting	accounting	NOUN
ajbmeb-1318	180	16	standards	standard	NOUN
ajbmeb-1318	180	17	implementation	implementation	NOUN
ajbmeb-1318	180	18	in	in	ADP
ajbmeb-1318	180	19	the	the	DET
ajbmeb-1318	180	20	russian	russian	PROPN
ajbmeb-1318	180	21	federation	federation	PROPN
ajbmeb-1318	180	22	"	"	PUNCT
ajbmeb-1318	180	23	,	,	PUNCT
ajbmeb-1318	180	24	international	international	ADJ
ajbmeb-1318	180	25	journal	journal	NOUN
ajbmeb-1318	180	26	of	of	ADP
ajbmeb-1318	180	27	economics	economic	NOUN
ajbmeb-1318	180	28	and	and	CCONJ
ajbmeb-1318	180	29	financial	financial	ADJ
ajbmeb-1318	180	30	issues	issue	NOUN
ajbmeb-1318	180	31	,	,	PUNCT
ajbmeb-1318	180	32	vol	vol	NOUN
ajbmeb-1318	180	33	6	6	NUM
ajbmeb-1318	180	34	,	,	PUNCT
ajbmeb-1318	180	35	issue	issue	NOUN
ajbmeb-1318	180	36	4	4	NUM
ajbmeb-1318	180	37	,	,	PUNCT
ajbmeb-1318	180	38	p(13041309	p(13041309	NOUN
ajbmeb-1318	180	39	)	)	PUNCT
ajbmeb-1318	180	40	.	.	PUNCT
ajbmeb-1318	181	1	2	2	X
ajbmeb-1318	181	2	.	.	X
ajbmeb-1318	181	3	kartiko	kartiko	NOUN
ajbmeb-1318	181	4	,	,	PUNCT
ajbmeb-1318	181	5	sigit	sigit	PROPN
ajbmeb-1318	181	6	wahyu	wahyu	PROPN
ajbmeb-1318	181	7	:	:	PUNCT
ajbmeb-1318	181	8	rossieta	rossieta	ADJ
ajbmeb-1318	181	9	,	,	PUNCT
ajbmeb-1318	181	10	hilda	hilda	PROPN
ajbmeb-1318	181	11	:	:	PUNCT
ajbmeb-1318	181	12	martain	martain	PROPN
ajbmeb-1318	181	13	,	,	PUNCT
ajbmeb-1318	181	14	dwi	dwi	PROPN
ajbmeb-1318	181	15	:	:	PUNCT
ajbmeb-1318	181	16	and	and	CCONJ
ajbmeb-1318	181	17	wahyuni	wahyuni	PROPN
ajbmeb-1318	181	18	,	,	PUNCT
ajbmeb-1318	181	19	trisacti,2018,"measuring	trisacti,2018,"measure	VERB
ajbmeb-1318	181	20	accrual	accrual	ADJ
ajbmeb-1318	181	21	-	-	PUNCT
ajbmeb-1318	181	22	based	base	VERB
ajbmeb-1318	181	23	(	(	PUNCT
ajbmeb-1318	181	24	ipsas)implementation	ipsas)implementation	NOUN
ajbmeb-1318	181	25	and	and	CCONJ
ajbmeb-1318	181	26	its	its	PRON
ajbmeb-1318	181	27	relationship	relationship	NOUN
ajbmeb-1318	181	28	to	to	ADP
ajbmeb-1318	181	29	central	central	ADJ
ajbmeb-1318	181	30	government	government	NOUN
ajbmeb-1318	181	31	fiscal	fiscal	ADJ
ajbmeb-1318	181	32	transparency	transparency	NOUN
ajbmeb-1318	181	33	"	"	PUNCT
ajbmeb-1318	181	34	,	,	PUNCT
ajbmeb-1318	181	35	bar	bar	NOUN
ajbmeb-1318	181	36	,	,	PUNCT
ajbmeb-1318	181	37	rio	rio	PROPN
ajbmeb-1318	181	38	de	de	PROPN
ajbmeb-1318	181	39	janeiro	janeiro	PROPN
ajbmeb-1318	181	40	,	,	PUNCT
ajbmeb-1318	181	41	rj	rj	PROPN
ajbmeb-1318	181	42	,	,	PUNCT
ajbmeb-1318	181	43	brazil	brazil	PROPN
ajbmeb-1318	181	44	,	,	PUNCT
ajbmeb-1318	181	45	vol.(15),no(4	vol.(15),no(4	PROPN
ajbmeb-1318	181	46	)	)	PUNCT
ajbmeb-1318	181	47	.	.	PUNCT
ajbmeb-1318	182	1	3.ballesteros	3.ballesteros	NUM
ajbmeb-1318	182	2	beatriz	beatriz	NOUN
ajbmeb-1318	182	3	cuadrado	cuadrado	NOUN
ajbmeb-1318	182	4	,	,	PUNCT
ajbmeb-1318	182	5	and	and	CCONJ
ajbmeb-1318	182	6	bisogno	bisogno	NOUN
ajbmeb-1318	182	7	,	,	PUNCT
ajbmeb-1318	182	8	and	and	CCONJ
ajbmeb-1318	182	9	bisogno	bisogno	PROPN
ajbmeb-1318	182	10	,	,	PUNCT
ajbmeb-1318	182	11	marco	marco	PROPN
ajbmeb-1318	182	12	,	,	PUNCT
ajbmeb-1318	182	13	2020	2020	NUM
ajbmeb-1318	182	14	,	,	PUNCT
ajbmeb-1318	182	15	public	public	ADJ
ajbmeb-1318	182	16	sector	sector	NOUN
ajbmeb-1318	182	17	accounting	accounting	NOUN
ajbmeb-1318	182	18	reforms	reform	NOUN
ajbmeb-1318	182	19	and	and	CCONJ
ajbmeb-1318	182	20	the	the	DET
ajbmeb-1318	182	21	quality	quality	NOUN
ajbmeb-1318	182	22	of	of	ADP
ajbmeb-1318	182	23	governance	governance	NOUN
ajbmeb-1318	182	24	,	,	PUNCT
ajbmeb-1318	182	25	journal	journal	NOUN
ajbmeb-1318	182	26	,	,	PUNCT
ajbmeb-1318	182	27	public	public	ADJ
ajbmeb-1318	182	28	money	money	NOUN
ajbmeb-1318	182	29	&	&	CCONJ
ajbmeb-1318	182	30	management	management	NOUN
ajbmeb-1318	182	31	.	.	PUNCT
ajbmeb-1318	183	1	4	4	X
ajbmeb-1318	183	2	.	.	X
ajbmeb-1318	183	3	ademola	ademola	PROPN
ajbmeb-1318	183	4	,	,	PUNCT
ajbmeb-1318	183	5	abimbola	abimbola	PROPN
ajbmeb-1318	184	1	o	o	NOUN
ajbmeb-1318	184	2	,	,	PUNCT
ajbmeb-1318	184	3	ben	ben	PROPN
ajbmeb-1318	184	4	-	-	PROPN
ajbmeb-1318	184	5	caleb	caleb	PROPN
ajbmeb-1318	184	6	,	,	PUNCT
ajbmeb-1318	184	7	e	e	PROPN
ajbmeb-1318	184	8	,	,	PUNCT
ajbmeb-1318	184	9	madugba	madugba	PROPN
ajbmeb-1318	184	10	,	,	PUNCT
ajbmeb-1318	184	11	joseph	joseph	PROPN
ajbmeb-1318	184	12	u	u	PROPN
ajbmeb-1318	184	13	,	,	PUNCT
ajbmeb-1318	184	14	adegboyegun	adegboyegun	NOUN
ajbmeb-1318	184	15	,	,	PUNCT
ajbmeb-1318	184	16	adekunle	adekunle	PROPN
ajbmeb-1318	184	17	e	e	PROPN
ajbmeb-1318	184	18	&	&	CCONJ
ajbmeb-1318	184	19	eluyela	eluyela	PROPN
ajbmeb-1318	184	20	,	,	PUNCT
ajbmeb-1318	184	21	f	f	X
ajbmeb-1318	184	22	,	,	PUNCT
ajbmeb-1318	184	23	damilola	damilola	PROPN
ajbmeb-1318	184	24	,	,	PUNCT
ajbmeb-1318	184	25	2020,international	2020,international	ADJ
ajbmeb-1318	184	26	public	public	ADJ
ajbmeb-1318	184	27	sector	sector	NOUN
ajbmeb-1318	184	28	accounting	accounting	NOUN
ajbmeb-1318	184	29	standards	standard	NOUN
ajbmeb-1318	184	30	(	(	PUNCT
ajbmeb-1318	184	31	ipsas	ipsa	NOUN
ajbmeb-1318	184	32	)	)	PUNCT
ajbmeb-1318	184	33	adoption	adoption	NOUN
ajbmeb-1318	184	34	and	and	CCONJ
ajbmeb-1318	184	35	implemenation	implemenation	NOUN
ajbmeb-1318	184	36	in	in	ADP
ajbmeb-1318	184	37	nigerian	nigerian	ADJ
ajbmeb-1318	184	38	public	public	ADJ
ajbmeb-1318	184	39	sector	sector	NOUN
ajbmeb-1318	184	40	,	,	PUNCT
ajbmeb-1318	184	41	international	international	ADJ
ajbmeb-1318	184	42	journal	journal	NOUN
ajbmeb-1318	184	43	of	of	ADP
ajbmeb-1318	184	44	financial	financial	ADJ
ajbmeb-1318	184	45	research	research	NOUN
ajbmeb-1318	184	46	,	,	PUNCT
ajbmeb-1318	184	47	vol	vol	NOUN
ajbmeb-1318	184	48	,	,	PUNCT
ajbmeb-1318	184	49	(	(	PUNCT
ajbmeb-1318	184	50	11)no	11)no	NUM
ajbmeb-1318	184	51	(	(	PUNCT
ajbmeb-1318	184	52	1):434	1):434	NUM
ajbmeb-1318	184	53	-	-	PUNCT
ajbmeb-1318	184	54	446	446	NUM
ajbmeb-1318	184	55	.	.	PUNCT
ajbmeb-1318	185	1	american	american	PROPN
ajbmeb-1318	185	2	journal	journal	PROPN
ajbmeb-1318	185	3	of	of	ADP
ajbmeb-1318	185	4	business	business	NOUN
ajbmeb-1318	185	5	management	management	NOUN
ajbmeb-1318	185	6	,	,	PUNCT
ajbmeb-1318	185	7	economics	economic	NOUN
ajbmeb-1318	185	8	and	and	CCONJ
ajbmeb-1318	185	9	banking	banking	NOUN
ajbmeb-1318	185	10	volume	volume	NOUN
ajbmeb-1318	185	11	17	17	NUM
ajbmeb-1318	185	12	oct	oct	PROPN
ajbmeb-1318	185	13	.	.	PROPN
ajbmeb-1318	185	14	,	,	PUNCT
ajbmeb-1318	185	15	2023	2023	NUM
ajbmeb-1318	185	16	p	p	NOUN
ajbmeb-1318	185	17	a	a	PRON
ajbmeb-1318	185	18	g	g	NOUN
ajbmeb-1318	185	19	e	e	NOUN
ajbmeb-1318	185	20	|	|	ADV
ajbmeb-1318	185	21	45	45	NUM
ajbmeb-1318	185	22	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1318	185	23	5.mutusva	5.mutusva	NUM
ajbmeb-1318	185	24	,	,	PUNCT
ajbmeb-1318	185	25	sidned	sidne	VERB
ajbmeb-1318	185	26	,	,	PUNCT
ajbmeb-1318	185	27	2014	2014	NUM
ajbmeb-1318	185	28	,	,	PUNCT
ajbmeb-1318	185	29	"	"	PUNCT
ajbmeb-1318	185	30	a	a	DET
ajbmeb-1318	185	31	feasibility	feasibility	NOUN
ajbmeb-1318	185	32	study	study	NOUN
ajbmeb-1318	185	33	on	on	ADP
ajbmeb-1318	185	34	the	the	DET
ajbmeb-1318	185	35	adoption	adoption	NOUN
ajbmeb-1318	185	36	of	of	ADP
ajbmeb-1318	185	37	accrual	accrual	ADJ
ajbmeb-1318	185	38	based	base	VERB
ajbmeb-1318	185	39	ipsas	ipsa	NOUN
ajbmeb-1318	185	40	and	and	CCONJ
ajbmeb-1318	185	41	its	its	PRON
ajbmeb-1318	185	42	effect	effect	NOUN
ajbmeb-1318	185	43	on	on	ADP
ajbmeb-1318	185	44	government	government	NOUN
ajbmeb-1318	185	45	financial	financial	ADJ
ajbmeb-1318	185	46	reporting	reporting	NOUN
ajbmeb-1318	185	47	"	"	PUNCT
ajbmeb-1318	185	48	:	:	PUNCT
ajbmeb-1318	185	49	a	a	DET
ajbmeb-1318	185	50	cas	cas	NOUN
ajbmeb-1318	185	51	of	of	ADP
ajbmeb-1318	185	52	attorney	attorney	PROPN
ajbmeb-1318	185	53	general	general	PROPN
ajbmeb-1318	185	54	s	s	PART
ajbmeb-1318	185	55	office	office	NOUN
ajbmeb-1318	185	56	,	,	PUNCT
ajbmeb-1318	185	57	dissertation	dissertation	NOUN
ajbmeb-1318	185	58	submitted	submit	VERB
ajbmeb-1318	185	59	to	to	ADP
ajbmeb-1318	185	60	midlands	midland	NOUN
ajbmeb-1318	185	61	state	state	PROPN
ajbmeb-1318	185	62	university	university	PROPN
ajbmeb-1318	185	63	,	,	PUNCT
ajbmeb-1318	185	64	as	as	ADP
ajbmeb-1318	185	65	partial	partial	ADJ
ajbmeb-1318	185	66	fulfillment	fulfillment	NOUN
ajbmeb-1318	185	67	of	of	ADP
ajbmeb-1318	185	68	the	the	DET
ajbmeb-1318	185	69	bachelor	bachelor	NOUN
ajbmeb-1318	185	70	of	of	ADP
ajbmeb-1318	185	71	commerce	commerce	NOUN
ajbmeb-1318	185	72	in	in	ADP
ajbmeb-1318	185	73	accounting	account	VERB
ajbmeb-1318	185	74	.	.	PUNCT
ajbmeb-1318	186	1	6.ahmad	6.ahmad	NUM
ajbmeb-1318	186	2	,	,	PUNCT
ajbmeb-1318	186	3	naseem	naseem	PROPN
ajbmeb-1318	186	4	,	,	PUNCT
ajbmeb-1318	186	5	and	and	CCONJ
ajbmeb-1318	186	6	khan	khan	PROPN
ajbmeb-1318	186	7	,	,	PUNCT
ajbmeb-1318	186	8	nawab	nawab	PROPN
ajbmeb-1318	186	9	,	,	PUNCT
ajbmeb-1318	186	10	ali	ali	PROPN
ajbmeb-1318	186	11	,	,	PUNCT
ajbmeb-1318	186	12	2010	2010	NUM
ajbmeb-1318	186	13	,	,	PUNCT
ajbmeb-1318	186	14	"	"	PUNCT
ajbmeb-1318	186	15	global	global	ADJ
ajbmeb-1318	186	16	convergence	convergence	NOUN
ajbmeb-1318	186	17	of	of	ADP
ajbmeb-1318	186	18	financial	financial	ADJ
ajbmeb-1318	186	19	reporting	reporting	NOUN
ajbmeb-1318	186	20	"	"	PUNCT
ajbmeb-1318	186	21	journal	journal	NOUN
ajbmeb-1318	186	22	of	of	ADP
ajbmeb-1318	186	23	arts	arts	PROPN
ajbmeb-1318	186	24	science	science	PROPN
ajbmeb-1318	186	25	&	&	CCONJ
ajbmeb-1318	186	26	commerce	commerce	PROPN
ajbmeb-1318	186	27	,	,	PUNCT
ajbmeb-1318	186	28	,	,	PUNCT
ajbmeb-1318	186	29	vol	vol	NOUN
ajbmeb-1318	186	30	.	.	PUNCT
ajbmeb-1318	187	1	(	(	PUNCT
ajbmeb-1318	187	2	1	1	NUM
ajbmeb-1318	187	3	)	)	PUNCT
ajbmeb-1318	187	4	,	,	PUNCT
ajbmeb-1318	187	5	no.(1):1	no.(1):1	NOUN
ajbmeb-1318	187	6	-	-	SYM
ajbmeb-1318	187	7	12	12	NUM
ajbmeb-1318	187	8	.	.	PUNCT
ajbmeb-1318	188	1	7.salia	7.salia	NUM
ajbmeb-1318	188	2	,	,	PUNCT
ajbmeb-1318	188	3	hussein	hussein	PROPN
ajbmeb-1318	188	4	,	,	PUNCT
ajbmeb-1318	188	5	and	and	CCONJ
ajbmeb-1318	188	6	atuilik	atuilik	NOUN
ajbmeb-1318	188	7	,	,	PUNCT
ajbmeb-1318	188	8	willimas	willima	VERB
ajbmeb-1318	188	9	abayaawian,2018,"the	abayaawian,2018,"the	DET
ajbmeb-1318	188	10	implementation	implementation	NOUN
ajbmeb-1318	188	11	of	of	ADP
ajbmeb-1318	188	12	international	international	ADJ
ajbmeb-1318	188	13	public	public	ADJ
ajbmeb-1318	188	14	sector	sector	NOUN
ajbmeb-1318	188	15	accounting	accounting	NOUN
ajbmeb-1318	188	16	standards	standard	NOUN
ajbmeb-1318	188	17	in	in	ADP
ajbmeb-1318	188	18	liberia	liberia	ADJ
ajbmeb-1318	188	19	analysis	analysis	NOUN
ajbmeb-1318	188	20	of	of	ADP
ajbmeb-1318	188	21	the	the	DET
ajbmeb-1318	188	22	benefits	benefit	NOUN
ajbmeb-1318	188	23	and	and	CCONJ
ajbmeb-1318	188	24	challenges	challenge	NOUN
ajbmeb-1318	188	25	"	"	PUNCT
ajbmeb-1318	188	26	,	,	PUNCT
ajbmeb-1318	188	27	european	european	PROPN
ajbmeb-1318	188	28	journal	journal	PROPN
ajbmeb-1318	188	29	of	of	ADP
ajbmeb-1318	188	30	business	business	NOUN
ajbmeb-1318	188	31	,	,	PUNCT
ajbmeb-1318	188	32	economics	economic	NOUN
ajbmeb-1318	188	33	and	and	CCONJ
ajbmeb-1318	188	34	accountancy	accountancy	NOUN
ajbmeb-1318	188	35	,	,	PUNCT
ajbmeb-1318	188	36	vol.(6),no.(6):17	vol.(6),no.(6):17	VERB
ajbmeb-1318	188	37	-	-	PUNCT
ajbmeb-1318	188	38	31	31	NUM
ajbmeb-1318	188	39	.	.	PUNCT
ajbmeb-1318	189	1	8	8	NUM
ajbmeb-1318	189	2	.	.	X
ajbmeb-1318	190	1	jensen	jensen	PROPN
ajbmeb-1318	190	2	,	,	PUNCT
ajbmeb-1318	190	3	gwenda	gwenda	PROPN
ajbmeb-1318	190	4	r	r	PROPN
ajbmeb-1318	190	5	,	,	PUNCT
ajbmeb-1318	190	6	2018	2018	NUM
ajbmeb-1318	190	7	,	,	PUNCT
ajbmeb-1318	190	8	financial	financial	ADJ
ajbmeb-1318	190	9	transparencys	transparencys	NOUN
ajbmeb-1318	190	10	role	role	NOUN
ajbmeb-1318	190	11	with	with	ADP
ajbmeb-1318	190	12	respect	respect	NOUN
ajbmeb-1318	190	13	to	to	ADP
ajbmeb-1318	190	14	financial	financial	ADJ
ajbmeb-1318	190	15	sustainability	sustainability	NOUN
ajbmeb-1318	190	16	:	:	PUNCT
ajbmeb-1318	190	17	"	"	PUNCT
ajbmeb-1318	190	18	how	how	SCONJ
ajbmeb-1318	190	19	international	international	ADJ
ajbmeb-1318	190	20	publie	publie	NOUN
ajbmeb-1318	190	21	sector	sector	NOUN
ajbmeb-1318	190	22	accounting	accounting	NOUN
ajbmeb-1318	190	23	standards	standard	NOUN
ajbmeb-1318	190	24	can	can	AUX
ajbmeb-1318	190	25	help	help	VERB
ajbmeb-1318	190	26	governments	government	NOUN
ajbmeb-1318	190	27	to	to	PART
ajbmeb-1318	190	28	keep	keep	VERB
ajbmeb-1318	190	29	their	their	PRON
ajbmeb-1318	190	30	promises	promise	NOUN
ajbmeb-1318	190	31	,	,	PUNCT
ajbmeb-1318	190	32	panel	panel	NOUN
ajbmeb-1318	190	33	19	19	NUM
ajbmeb-1318	190	34	:	:	PUNCT
ajbmeb-1318	190	35	11th	11th	NOUN
ajbmeb-1318	190	36	-13	-13	SYM
ajbmeb-1318	190	37	th	th	NUM
ajbmeb-1318	190	38	april	april	PROPN
ajbmeb-1318	190	39	"	"	PUNCT
ajbmeb-1318	190	40	,	,	PUNCT
ajbmeb-1318	190	41	public	public	ADJ
ajbmeb-1318	190	42	sector	sector	NOUN
ajbmeb-1318	190	43	financial	financial	ADJ
ajbmeb-1318	190	44	sustainability	sustainability	NOUN
ajbmeb-1318	190	45	acritical	acritical	ADJ
ajbmeb-1318	190	46	issue	issue	NOUN
ajbmeb-1318	190	47	for	for	ADP
ajbmeb-1318	190	48	the	the	DET
ajbmeb-1318	190	49	stakeholders	stakeholder	NOUN
ajbmeb-1318	190	50	,	,	PUNCT
ajbmeb-1318	191	1	www	www	PROPN
ajbmeb-1318	191	2	.	.	PROPN
ajbmeb-1318	191	3	researchgate	researchgate	PROPN
ajbmeb-1318	191	4	.net	.net	NOUN
ajbmeb-1318	191	5	–	–	PUNCT
ajbmeb-1318	191	6	publication-322722305	publication-322722305	NOUN
ajbmeb-1318	191	7	.	.	PUNCT
ajbmeb-1318	192	1	9.jegede	9.jegede	NUM
ajbmeb-1318	192	2	,	,	PUNCT
ajbmeb-1318	192	3	abimbola	abimbola	PROPN
ajbmeb-1318	192	4	kolawole	kolawole	PROPN
ajbmeb-1318	192	5	,	,	PUNCT
ajbmeb-1318	192	6	a	a	DET
ajbmeb-1318	192	7	.adegke	.adegke	PRON
ajbmeb-1318	192	8	,	,	PUNCT
ajbmeb-1318	192	9	and	and	CCONJ
ajbmeb-1318	192	10	olufunke	olufunke	ADJ
ajbmeb-1318	192	11	,	,	PUNCT
ajbmeb-1318	192	12	a.oyeleye	a.oyeleye	NOUN
ajbmeb-1318	192	13	,	,	PUNCT
ajbmeb-1318	192	14	2017	2017	NUM
ajbmeb-1318	192	15	,	,	PUNCT
ajbmeb-1318	192	16	"	"	PUNCT
ajbmeb-1318	192	17	impact	impact	NOUN
ajbmeb-1318	192	18	of	of	ADP
ajbmeb-1318	192	19	international	international	ADJ
ajbmeb-1318	192	20	public	public	ADJ
ajbmeb-1318	192	21	sector	sector	NOUN
ajbmeb-1318	192	22	accounting	accounting	NOUN
ajbmeb-1318	192	23	standards	standard	NOUN
ajbmeb-1318	192	24	can	can	AUX
ajbmeb-1318	192	25	(	(	PUNCT
ajbmeb-1318	192	26	ipsas	ipsa	NOUN
ajbmeb-1318	192	27	)	)	PUNCT
ajbmeb-1318	192	28	adoption	adoption	NOUN
ajbmeb-1318	192	29	on	on	ADP
ajbmeb-1318	192	30	financial	financial	ADJ
ajbmeb-1318	192	31	accountability	accountability	NOUN
ajbmeb-1318	192	32	in	in	ADP
ajbmeb-1318	192	33	selected	select	VERB
ajbmeb-1318	192	34	local	local	ADJ
ajbmeb-1318	192	35	governments	government	NOUN
ajbmeb-1318	192	36	of	of	ADP
ajbmeb-1318	192	37	oyo	oyo	NOUN
ajbmeb-1318	192	38	state	state	NOUN
ajbmeb-1318	192	39	"	"	PUNCT
ajbmeb-1318	192	40	,	,	PUNCT
ajbmeb-1318	192	41	nigeria	nigeria	PROPN
ajbmeb-1318	192	42	,	,	PUNCT
ajbmeb-1318	192	43	asian	asian	ADJ
ajbmeb-1318	192	44	journal	journal	NOUN
ajbmeb-1318	192	45	of	of	ADP
ajbmeb-1318	192	46	economics	economic	NOUN
ajbmeb-1318	192	47	,	,	PUNCT
ajbmeb-1318	192	48	business	business	NOUN
ajbmeb-1318	192	49	and	and	CCONJ
ajbmeb-1318	192	50	accounting	accounting	NOUN
ajbmeb-1318	192	51	.	.	PUNCT
ajbmeb-1318	193	1	10.fee	10.fee	PROPN
ajbmeb-1318	193	2	(	(	PUNCT
ajbmeb-1318	193	3	2007	2007	NUM
ajbmeb-1318	193	4	)	)	PUNCT
ajbmeb-1318	193	5	,	,	PUNCT
ajbmeb-1318	193	6	federation	federation	PROPN
ajbmeb-1318	193	7	des	des	PROPN
ajbmeb-1318	193	8	experts	experts	PROPN
ajbmeb-1318	193	9	comp	comp	NOUN
ajbmeb-1318	193	10	tables	table	NOUN
ajbmeb-1318	193	11	europeans	europeans	PROPN
ajbmeb-1318	193	12	,	,	PUNCT
ajbmeb-1318	193	13	“	"	PUNCT
ajbmeb-1318	193	14	accrual	accrual	ADJ
ajbmeb-1318	193	15	accounting	accounting	NOUN
ajbmeb-1318	193	16	in	in	ADP
ajbmeb-1318	193	17	the	the	DET
ajbmeb-1318	193	18	public	public	ADJ
ajbmeb-1318	193	19	sector	sector	NOUN
ajbmeb-1318	193	20	”	"	PUNCT
ajbmeb-1318	193	21	a	a	DET
ajbmeb-1318	193	22	paper	paper	NOUN
ajbmeb-1318	193	23	from	from	ADP
ajbmeb-1318	193	24	the	the	DET
ajbmeb-1318	193	25	fee	fee	NOUN
ajbmeb-1318	193	26	public	public	ADJ
ajbmeb-1318	193	27	sector	sector	NOUN
ajbmeb-1318	193	28	committeen	committeen	PROPN
ajbmeb-1318	193	29	11	11	NUM
ajbmeb-1318	193	30	.	.	PUNCT
ajbmeb-1318	194	1	fee	fee	NOUN
ajbmeb-1318	194	2	(	(	PUNCT
ajbmeb-1318	194	3	2007	2007	NUM
ajbmeb-1318	194	4	)	)	PUNCT
ajbmeb-1318	194	5	,	,	PUNCT
ajbmeb-1318	194	6	federation	federation	PROPN
ajbmeb-1318	194	7	des	des	PROPN
ajbmeb-1318	194	8	experts	experts	PROPN
ajbmeb-1318	194	9	comp	comp	NOUN
ajbmeb-1318	194	10	tables	table	NOUN
ajbmeb-1318	194	11	europeans	europeans	PROPN
ajbmeb-1318	194	12	,	,	PUNCT
ajbmeb-1318	194	13	12	12	NUM
ajbmeb-1318	194	14	.	.	PUNCT
ajbmeb-1318	195	1	“	"	PUNCT
ajbmeb-1318	195	2	accrual	accrual	ADJ
ajbmeb-1318	195	3	accounting	accounting	NOUN
ajbmeb-1318	195	4	in	in	ADP
ajbmeb-1318	195	5	the	the	DET
ajbmeb-1318	195	6	public	public	ADJ
ajbmeb-1318	195	7	sector	sector	NOUN
ajbmeb-1318	195	8	”	"	PUNCT
ajbmeb-1318	195	9	a	a	DET
ajbmeb-1318	195	10	paper	paper	NOUN
ajbmeb-1318	195	11	from	from	ADP
ajbmeb-1318	195	12	the	the	DET
ajbmeb-1318	195	13	fee	fee	NOUN
ajbmeb-1318	195	14	public	public	ADJ
ajbmeb-1318	195	15	sector	sector	NOUN
ajbmeb-1318	195	16	committeen	committeen	X
ajbmeb-1318	195	17	13.wwwraqaba.org	13.wwwraqaba.org	NUM
ajbmeb-1318	195	18	-	-	PUNCT
ajbmeb-1318	195	19	glossary	glossary	NOUN
ajbmeb-1318	195	20	:	:	PUNCT
ajbmeb-1318	195	21	htt	htt	NOUN
ajbmeb-1318	195	22	.	.	PUNCT