id	sid	tid	token	lemma	pos
ajbmeb-1463	1	1	american	american	PROPN
ajbmeb-1463	1	2	journal	journal	PROPN
ajbmeb-1463	1	3	of	of	ADP
ajbmeb-1463	1	4	business	business	NOUN
ajbmeb-1463	1	5	management	management	NOUN
ajbmeb-1463	1	6	,	,	PUNCT
ajbmeb-1463	1	7	economics	economic	NOUN
ajbmeb-1463	1	8	and	and	CCONJ
ajbmeb-1463	1	9	banking	banking	NOUN
ajbmeb-1463	1	10	issn	issn	PROPN
ajbmeb-1463	1	11	(	(	PUNCT
ajbmeb-1463	1	12	e	e	NOUN
ajbmeb-1463	1	13	):	):	PUNCT
ajbmeb-1463	1	14	2832	2832	NUM
ajbmeb-1463	1	15	-	-	SYM
ajbmeb-1463	1	16	8078	8078	NUM
ajbmeb-1463	1	17	volume	volume	NOUN
ajbmeb-1463	1	18	18	18	NUM
ajbmeb-1463	1	19	,	,	PUNCT
ajbmeb-1463	1	20	|	|	ADV
ajbmeb-1463	1	21	november	november	PROPN
ajbmeb-1463	1	22	,	,	PUNCT
ajbmeb-1463	1	23	2023	2023	NUM
ajbmeb-1463	1	24	p	p	NOUN
ajbmeb-1463	1	25	a	a	DET
ajbmeb-1463	1	26	g	g	NOUN
ajbmeb-1463	1	27	e	e	NOUN
ajbmeb-1463	1	28	|	|	ADV
ajbmeb-1463	1	29	81	81	NUM
ajbmeb-1463	1	30	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1463	1	31	evaluating	evaluate	VERB
ajbmeb-1463	1	32	responsibility	responsibility	NOUN
ajbmeb-1463	1	33	accounting	accounting	NOUN
ajbmeb-1463	1	34	effectiveness	effectiveness	NOUN
ajbmeb-1463	1	35	under	under	ADP
ajbmeb-1463	1	36	resource	resource	NOUN
ajbmeb-1463	1	37	consumption	consumption	NOUN
ajbmeb-1463	1	38	accounting	accounting	NOUN
ajbmeb-1463	1	39	method	method	NOUN
ajbmeb-1463	1	40	-	-	PUNCT
ajbmeb-1463	1	41	a	a	DET
ajbmeb-1463	1	42	case	case	NOUN
ajbmeb-1463	1	43	study	study	NOUN
ajbmeb-1463	1	44	in	in	ADP
ajbmeb-1463	1	45	the	the	DET
ajbmeb-1463	1	46	state	state	NOUN
ajbmeb-1463	1	47	company	company	NOUN
ajbmeb-1463	1	48	for	for	ADP
ajbmeb-1463	1	49	the	the	DET
ajbmeb-1463	1	50	pharmaceutical	pharmaceutical	ADJ
ajbmeb-1463	1	51	industry	industry	NOUN
ajbmeb-1463	1	52	and	and	CCONJ
ajbmeb-1463	1	53	medical	medical	ADJ
ajbmeb-1463	1	54	appliances	appliance	NOUN
ajbmeb-1463	1	55	/	/	SYM
ajbmeb-1463	1	56	samarra	samarra	NOUN
ajbmeb-1463	1	57	yaseen	yaseen	PROPN
ajbmeb-1463	1	58	abbas	abbas	PROPN
ajbmeb-1463	1	59	dawood	dawood	PROPN
ajbmeb-1463	1	60	researcher	researcher	PROPN
ajbmeb-1463	1	61	:	:	PUNCT
ajbmeb-1463	1	62	tikrit	tikrit	PROPN
ajbmeb-1463	1	63	university	university	PROPN
ajbmeb-1463	1	64	college	college	PROPN
ajbmeb-1463	1	65	of	of	ADP
ajbmeb-1463	1	66	administration	administration	NOUN
ajbmeb-1463	1	67	and	and	CCONJ
ajbmeb-1463	1	68	economics	economic	NOUN
ajbmeb-1463	1	69	yaseeniraq1996@gmail.com	yaseeniraq1996@gmail.com	X
ajbmeb-1463	1	70	asst	asst	PROPN
ajbmeb-1463	1	71	.	.	PUNCT
ajbmeb-1463	2	1	prof	prof	PROPN
ajbmeb-1463	2	2	.	.	PUNCT
ajbmeb-1463	3	1	dr	dr	PROPN
ajbmeb-1463	3	2	.	.	PROPN
ajbmeb-1463	3	3	laith	laith	PROPN
ajbmeb-1463	3	4	noman	noman	PROPN
ajbmeb-1463	3	5	hassoon	hassoon	PROPN
ajbmeb-1463	3	6	tikrit	tikrit	PROPN
ajbmeb-1463	3	7	university	university	PROPN
ajbmeb-1463	3	8	college	college	PROPN
ajbmeb-1463	3	9	of	of	ADP
ajbmeb-1463	3	10	administration	administration	PROPN
ajbmeb-1463	3	11	and	and	CCONJ
ajbmeb-1463	3	12	economic	economic	ADJ
ajbmeb-1463	3	13	layth522@tu.edu.iq	layth522@tu.edu.iq	VERB
ajbmeb-1463	3	14	a	a	DET
ajbmeb-1463	3	15	b	b	NOUN
ajbmeb-1463	3	16	s	s	ADP
ajbmeb-1463	3	17	t	t	PROPN
ajbmeb-1463	3	18	r	r	NOUN
ajbmeb-1463	3	19	a	a	DET
ajbmeb-1463	3	20	c	c	NOUN
ajbmeb-1463	3	21	t	t	NOUN
ajbmeb-1463	4	1	k	k	X
ajbmeb-1463	4	2	e	e	PROPN
ajbmeb-1463	4	3	y	y	PROPN
ajbmeb-1463	4	4	w	w	NOUN
ajbmeb-1463	4	5	o	o	NOUN
ajbmeb-1463	4	6	r	r	NOUN
ajbmeb-1463	4	7	d	d	X
ajbmeb-1463	4	8	s	s	VERB
ajbmeb-1463	4	9	the	the	DET
ajbmeb-1463	4	10	search	search	NOUN
ajbmeb-1463	4	11	aimed	aim	VERB
ajbmeb-1463	4	12	to	to	PART
ajbmeb-1463	4	13	identify	identify	VERB
ajbmeb-1463	4	14	the	the	DET
ajbmeb-1463	4	15	possibility	possibility	NOUN
ajbmeb-1463	4	16	of	of	ADP
ajbmeb-1463	4	17	using	use	VERB
ajbmeb-1463	4	18	the	the	DET
ajbmeb-1463	4	19	method	method	NOUN
ajbmeb-1463	4	20	of	of	ADP
ajbmeb-1463	4	21	resource	resource	NOUN
ajbmeb-1463	4	22	consumption	consumption	NOUN
ajbmeb-1463	4	23	accounting	accounting	NOUN
ajbmeb-1463	4	24	as	as	ADP
ajbmeb-1463	4	25	one	one	NUM
ajbmeb-1463	4	26	of	of	ADP
ajbmeb-1463	4	27	the	the	DET
ajbmeb-1463	4	28	modern	modern	ADJ
ajbmeb-1463	4	29	methods	method	NOUN
ajbmeb-1463	4	30	in	in	ADP
ajbmeb-1463	4	31	allocating	allocate	VERB
ajbmeb-1463	4	32	costs	cost	NOUN
ajbmeb-1463	4	33	and	and	CCONJ
ajbmeb-1463	4	34	measuring	measure	VERB
ajbmeb-1463	4	35	variances	variance	NOUN
ajbmeb-1463	4	36	and	and	CCONJ
ajbmeb-1463	4	37	the	the	DET
ajbmeb-1463	4	38	impact	impact	NOUN
ajbmeb-1463	4	39	of	of	ADP
ajbmeb-1463	4	40	these	these	DET
ajbmeb-1463	4	41	variances	variance	NOUN
ajbmeb-1463	4	42	on	on	ADP
ajbmeb-1463	4	43	the	the	DET
ajbmeb-1463	4	44	effectiveness	effectiveness	NOUN
ajbmeb-1463	4	45	of	of	ADP
ajbmeb-1463	4	46	responsibility	responsibility	NOUN
ajbmeb-1463	4	47	accounting	account	VERB
ajbmeb-1463	4	48	in	in	ADP
ajbmeb-1463	4	49	industrial	industrial	ADJ
ajbmeb-1463	4	50	companies	company	NOUN
ajbmeb-1463	4	51	through	through	ADP
ajbmeb-1463	4	52	its	its	PRON
ajbmeb-1463	4	53	production	production	NOUN
ajbmeb-1463	4	54	of	of	ADP
ajbmeb-1463	4	55	appropriate	appropriate	ADJ
ajbmeb-1463	4	56	information	information	NOUN
ajbmeb-1463	4	57	,	,	PUNCT
ajbmeb-1463	4	58	the	the	DET
ajbmeb-1463	4	59	search	search	NOUN
ajbmeb-1463	4	60	dealt	deal	VERB
ajbmeb-1463	4	61	with	with	ADP
ajbmeb-1463	4	62	the	the	DET
ajbmeb-1463	4	63	theoretical	theoretical	ADJ
ajbmeb-1463	4	64	framework	framework	NOUN
ajbmeb-1463	4	65	for	for	ADP
ajbmeb-1463	4	66	resource	resource	NOUN
ajbmeb-1463	4	67	consumption	consumption	NOUN
ajbmeb-1463	4	68	accounting	accounting	NOUN
ajbmeb-1463	4	69	method	method	NOUN
ajbmeb-1463	4	70	,	,	PUNCT
ajbmeb-1463	4	71	the	the	DET
ajbmeb-1463	4	72	theoretical	theoretical	ADJ
ajbmeb-1463	4	73	framework	framework	NOUN
ajbmeb-1463	4	74	for	for	ADP
ajbmeb-1463	4	75	the	the	DET
ajbmeb-1463	4	76	responsibility	responsibility	NOUN
ajbmeb-1463	4	77	accounting	accounting	NOUN
ajbmeb-1463	4	78	system	system	NOUN
ajbmeb-1463	4	79	,	,	PUNCT
ajbmeb-1463	4	80	in	in	ADP
ajbmeb-1463	4	81	order	order	NOUN
ajbmeb-1463	4	82	to	to	PART
ajbmeb-1463	4	83	achieve	achieve	VERB
ajbmeb-1463	4	84	the	the	DET
ajbmeb-1463	4	85	objective	objective	NOUN
ajbmeb-1463	4	86	of	of	ADP
ajbmeb-1463	4	87	the	the	DET
ajbmeb-1463	4	88	search	search	NOUN
ajbmeb-1463	4	89	and	and	CCONJ
ajbmeb-1463	4	90	test	test	VERB
ajbmeb-1463	4	91	its	its	PRON
ajbmeb-1463	4	92	hypothesis	hypothesis	NOUN
ajbmeb-1463	4	93	,	,	PUNCT
ajbmeb-1463	4	94	the	the	DET
ajbmeb-1463	4	95	general	general	ADJ
ajbmeb-1463	4	96	company	company	NOUN
ajbmeb-1463	4	97	for	for	ADP
ajbmeb-1463	4	98	the	the	DET
ajbmeb-1463	4	99	manufacture	manufacture	NOUN
ajbmeb-1463	4	100	of	of	ADP
ajbmeb-1463	4	101	medicines	medicine	NOUN
ajbmeb-1463	4	102	and	and	CCONJ
ajbmeb-1463	4	103	medical	medical	ADJ
ajbmeb-1463	4	104	supplies	supply	NOUN
ajbmeb-1463	4	105	in	in	ADP
ajbmeb-1463	4	106	samarra	samarra	NOUN
ajbmeb-1463	4	107	was	be	AUX
ajbmeb-1463	4	108	chosen	choose	VERB
ajbmeb-1463	4	109	as	as	ADP
ajbmeb-1463	4	110	the	the	DET
ajbmeb-1463	4	111	subject	subject	NOUN
ajbmeb-1463	4	112	of	of	ADP
ajbmeb-1463	4	113	the	the	DET
ajbmeb-1463	4	114	study	study	NOUN
ajbmeb-1463	4	115	,	,	PUNCT
ajbmeb-1463	4	116	the	the	DET
ajbmeb-1463	4	117	application	application	NOUN
ajbmeb-1463	4	118	of	of	ADP
ajbmeb-1463	4	119	the	the	DET
ajbmeb-1463	4	120	resource	resource	NOUN
ajbmeb-1463	4	121	consumption	consumption	NOUN
ajbmeb-1463	4	122	accounting	accounting	NOUN
ajbmeb-1463	4	123	method	method	NOUN
ajbmeb-1463	4	124	was	be	AUX
ajbmeb-1463	4	125	tested	test	VERB
ajbmeb-1463	4	126	on	on	ADP
ajbmeb-1463	4	127	the	the	DET
ajbmeb-1463	4	128	company	company	NOUN
ajbmeb-1463	4	129	's	's	PART
ajbmeb-1463	4	130	data	datum	NOUN
ajbmeb-1463	4	131	according	accord	VERB
ajbmeb-1463	4	132	to	to	ADP
ajbmeb-1463	4	133	a	a	DET
ajbmeb-1463	4	134	case	case	NOUN
ajbmeb-1463	4	135	study	study	NOUN
ajbmeb-1463	4	136	in	in	ADP
ajbmeb-1463	4	137	order	order	NOUN
ajbmeb-1463	4	138	to	to	PART
ajbmeb-1463	4	139	identify	identify	VERB
ajbmeb-1463	4	140	the	the	DET
ajbmeb-1463	4	141	contribution	contribution	NOUN
ajbmeb-1463	4	142	of	of	ADP
ajbmeb-1463	4	143	the	the	DET
ajbmeb-1463	4	144	information	information	NOUN
ajbmeb-1463	4	145	resulting	result	VERB
ajbmeb-1463	4	146	from	from	ADP
ajbmeb-1463	4	147	this	this	DET
ajbmeb-1463	4	148	method	method	NOUN
ajbmeb-1463	4	149	to	to	ADP
ajbmeb-1463	4	150	the	the	DET
ajbmeb-1463	4	151	effectiveness	effectiveness	NOUN
ajbmeb-1463	4	152	of	of	ADP
ajbmeb-1463	4	153	responsibility	responsibility	NOUN
ajbmeb-1463	4	154	accounting	account	VERB
ajbmeb-1463	4	155	for	for	ADP
ajbmeb-1463	4	156	the	the	DET
ajbmeb-1463	4	157	company	company	NOUN
ajbmeb-1463	4	158	under	under	ADP
ajbmeb-1463	4	159	study	study	NOUN
ajbmeb-1463	4	160	,	,	PUNCT
ajbmeb-1463	4	161	the	the	DET
ajbmeb-1463	4	162	search	search	NOUN
ajbmeb-1463	4	163	concluded	conclude	VERB
ajbmeb-1463	4	164	that	that	SCONJ
ajbmeb-1463	4	165	the	the	DET
ajbmeb-1463	4	166	resource	resource	NOUN
ajbmeb-1463	4	167	consumption	consumption	NOUN
ajbmeb-1463	4	168	accounting	accounting	NOUN
ajbmeb-1463	4	169	method	method	NOUN
ajbmeb-1463	4	170	is	be	AUX
ajbmeb-1463	4	171	one	one	NUM
ajbmeb-1463	4	172	of	of	ADP
ajbmeb-1463	4	173	the	the	DET
ajbmeb-1463	4	174	important	important	ADJ
ajbmeb-1463	4	175	methods	method	NOUN
ajbmeb-1463	4	176	for	for	ADP
ajbmeb-1463	4	177	managing	manage	VERB
ajbmeb-1463	4	178	costs	cost	NOUN
ajbmeb-1463	4	179	as	as	ADP
ajbmeb-1463	4	180	a	a	DET
ajbmeb-1463	4	181	result	result	NOUN
ajbmeb-1463	4	182	of	of	ADP
ajbmeb-1463	4	183	its	its	PRON
ajbmeb-1463	4	184	ability	ability	NOUN
ajbmeb-1463	4	185	to	to	PART
ajbmeb-1463	4	186	provide	provide	VERB
ajbmeb-1463	4	187	information	information	NOUN
ajbmeb-1463	4	188	to	to	PART
ajbmeb-1463	4	189	measure	measure	VERB
ajbmeb-1463	4	190	and	and	CCONJ
ajbmeb-1463	4	191	identify	identify	VERB
ajbmeb-1463	4	192	.	.	PUNCT
ajbmeb-1463	5	1	variances	variance	NOUN
ajbmeb-1463	5	2	,	,	PUNCT
ajbmeb-1463	5	3	resource	resource	NOUN
ajbmeb-1463	5	4	consumption	consumption	NOUN
ajbmeb-1463	5	5	accounting	accounting	NOUN
ajbmeb-1463	5	6	method	method	NOUN
ajbmeb-1463	5	7	,	,	PUNCT
ajbmeb-1463	5	8	responsibility	responsibility	NOUN
ajbmeb-1463	5	9	accounting	account	VERB
ajbmeb-1463	5	10	american	american	PROPN
ajbmeb-1463	5	11	journal	journal	PROPN
ajbmeb-1463	5	12	of	of	ADP
ajbmeb-1463	5	13	business	business	NOUN
ajbmeb-1463	5	14	management	management	NOUN
ajbmeb-1463	5	15	,	,	PUNCT
ajbmeb-1463	5	16	economics	economic	NOUN
ajbmeb-1463	5	17	and	and	CCONJ
ajbmeb-1463	5	18	banking	banking	NOUN
ajbmeb-1463	5	19	volume	volume	NOUN
ajbmeb-1463	5	20	18	18	NUM
ajbmeb-1463	5	21	nov	nov	PROPN
ajbmeb-1463	5	22	.	.	PROPN
ajbmeb-1463	5	23	,	,	PUNCT
ajbmeb-1463	5	24	2023	2023	NUM
ajbmeb-1463	5	25	p	p	NOUN
ajbmeb-1463	5	26	a	a	DET
ajbmeb-1463	5	27	g	g	NOUN
ajbmeb-1463	5	28	e	e	NOUN
ajbmeb-1463	5	29	|	|	ADV
ajbmeb-1463	5	30	82	82	NUM
ajbmeb-1463	5	31	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1463	5	32	introduction	introduction	NOUN
ajbmeb-1463	5	33	companies	company	NOUN
ajbmeb-1463	5	34	in	in	ADP
ajbmeb-1463	5	35	the	the	DET
ajbmeb-1463	5	36	modern	modern	ADJ
ajbmeb-1463	5	37	industrial	industrial	ADJ
ajbmeb-1463	5	38	environment	environment	NOUN
ajbmeb-1463	5	39	face	face	VERB
ajbmeb-1463	5	40	a	a	DET
ajbmeb-1463	5	41	range	range	NOUN
ajbmeb-1463	5	42	of	of	ADP
ajbmeb-1463	5	43	challenges	challenge	NOUN
ajbmeb-1463	5	44	as	as	ADP
ajbmeb-1463	5	45	a	a	DET
ajbmeb-1463	5	46	result	result	NOUN
ajbmeb-1463	5	47	of	of	ADP
ajbmeb-1463	5	48	severe	severe	ADJ
ajbmeb-1463	5	49	competition	competition	NOUN
ajbmeb-1463	5	50	pressures	pressure	NOUN
ajbmeb-1463	5	51	and	and	CCONJ
ajbmeb-1463	5	52	decision	decision	NOUN
ajbmeb-1463	5	53	makers	maker	NOUN
ajbmeb-1463	5	54	at	at	ADP
ajbmeb-1463	5	55	all	all	DET
ajbmeb-1463	5	56	levels	level	NOUN
ajbmeb-1463	5	57	of	of	ADP
ajbmeb-1463	5	58	management	management	NOUN
ajbmeb-1463	5	59	need	need	VERB
ajbmeb-1463	5	60	appropriate	appropriate	ADJ
ajbmeb-1463	5	61	,	,	PUNCT
ajbmeb-1463	5	62	acceptable	acceptable	ADJ
ajbmeb-1463	5	63	and	and	CCONJ
ajbmeb-1463	5	64	timely	timely	ADJ
ajbmeb-1463	5	65	information	information	NOUN
ajbmeb-1463	5	66	to	to	PART
ajbmeb-1463	5	67	reduce	reduce	VERB
ajbmeb-1463	5	68	costs	cost	NOUN
ajbmeb-1463	5	69	and	and	CCONJ
ajbmeb-1463	5	70	therefore	therefore	ADV
ajbmeb-1463	5	71	the	the	DET
ajbmeb-1463	5	72	existence	existence	NOUN
ajbmeb-1463	5	73	of	of	ADP
ajbmeb-1463	5	74	deviations	deviation	NOUN
ajbmeb-1463	5	75	in	in	ADP
ajbmeb-1463	5	76	the	the	DET
ajbmeb-1463	5	77	company	company	NOUN
ajbmeb-1463	5	78	is	be	AUX
ajbmeb-1463	5	79	unacceptable	unacceptable	ADJ
ajbmeb-1463	5	80	,	,	PUNCT
ajbmeb-1463	5	81	companies	company	NOUN
ajbmeb-1463	5	82	need	need	VERB
ajbmeb-1463	5	83	appropriate	appropriate	ADJ
ajbmeb-1463	5	84	information	information	NOUN
ajbmeb-1463	5	85	.	.	PUNCT
ajbmeb-1463	6	1	this	this	DET
ajbmeb-1463	6	2	information	information	NOUN
ajbmeb-1463	6	3	requires	require	VERB
ajbmeb-1463	6	4	careful	careful	ADJ
ajbmeb-1463	6	5	cost	cost	NOUN
ajbmeb-1463	6	6	measurement	measurement	NOUN
ajbmeb-1463	6	7	.	.	PUNCT
ajbmeb-1463	7	1	and	and	CCONJ
ajbmeb-1463	7	2	deviations	deviation	NOUN
ajbmeb-1463	7	3	represent	represent	VERB
ajbmeb-1463	7	4	the	the	DET
ajbmeb-1463	7	5	difference	difference	NOUN
ajbmeb-1463	7	6	between	between	ADP
ajbmeb-1463	7	7	actual	actual	ADJ
ajbmeb-1463	7	8	results	result	NOUN
ajbmeb-1463	7	9	and	and	CCONJ
ajbmeb-1463	7	10	results	result	NOUN
ajbmeb-1463	7	11	included	include	VERB
ajbmeb-1463	7	12	in	in	ADP
ajbmeb-1463	7	13	the	the	DET
ajbmeb-1463	7	14	planning	planning	NOUN
ajbmeb-1463	7	15	budgets	budget	NOUN
ajbmeb-1463	7	16	(	(	PUNCT
ajbmeb-1463	7	17	bhimani	bhimani	X
ajbmeb-1463	7	18	et	et	PROPN
ajbmeb-1463	7	19	al	al	PROPN
ajbmeb-1463	7	20	.	.	PROPN
ajbmeb-1463	7	21	,	,	PUNCT
ajbmeb-1463	7	22	2015	2015	NUM
ajbmeb-1463	7	23	:	:	SYM
ajbmeb-1463	7	24	444	444	NUM
ajbmeb-1463	7	25	)	)	PUNCT
ajbmeb-1463	7	26	,	,	PUNCT
ajbmeb-1463	7	27	measuring	measure	VERB
ajbmeb-1463	7	28	deviations	deviation	NOUN
ajbmeb-1463	7	29	requires	require	VERB
ajbmeb-1463	7	30	modern	modern	ADJ
ajbmeb-1463	7	31	cost	cost	NOUN
ajbmeb-1463	7	32	systems	system	NOUN
ajbmeb-1463	7	33	that	that	PRON
ajbmeb-1463	7	34	accurately	accurately	ADV
ajbmeb-1463	7	35	allocate	allocate	VERB
ajbmeb-1463	7	36	costs	cost	NOUN
ajbmeb-1463	7	37	.	.	PUNCT
ajbmeb-1463	8	1	traditional	traditional	ADJ
ajbmeb-1463	8	2	cost	cost	NOUN
ajbmeb-1463	8	3	systems	system	NOUN
ajbmeb-1463	8	4	suffer	suffer	VERB
ajbmeb-1463	8	5	from	from	ADP
ajbmeb-1463	8	6	deficiencies	deficiency	NOUN
ajbmeb-1463	8	7	in	in	ADP
ajbmeb-1463	8	8	their	their	PRON
ajbmeb-1463	8	9	inability	inability	NOUN
ajbmeb-1463	8	10	to	to	PART
ajbmeb-1463	8	11	provide	provide	VERB
ajbmeb-1463	8	12	accurate	accurate	ADJ
ajbmeb-1463	8	13	information	information	NOUN
ajbmeb-1463	8	14	reflecting	reflect	VERB
ajbmeb-1463	8	15	the	the	DET
ajbmeb-1463	8	16	real	real	ADJ
ajbmeb-1463	8	17	deviations	deviation	NOUN
ajbmeb-1463	8	18	of	of	ADP
ajbmeb-1463	8	19	the	the	DET
ajbmeb-1463	8	20	company	company	NOUN
ajbmeb-1463	8	21	's	's	PART
ajbmeb-1463	8	22	resources	resource	NOUN
ajbmeb-1463	8	23	,	,	PUNCT
ajbmeb-1463	8	24	as	as	ADV
ajbmeb-1463	8	25	well	well	ADV
ajbmeb-1463	8	26	as	as	ADP
ajbmeb-1463	8	27	inefficiencies	inefficiency	NOUN
ajbmeb-1463	8	28	and	and	CCONJ
ajbmeb-1463	8	29	indicators	indicator	NOUN
ajbmeb-1463	8	30	in	in	ADP
ajbmeb-1463	8	31	judging	judge	VERB
ajbmeb-1463	8	32	resource	resource	NOUN
ajbmeb-1463	8	33	utilization	utilization	NOUN
ajbmeb-1463	8	34	performance	performance	NOUN
ajbmeb-1463	8	35	and	and	CCONJ
ajbmeb-1463	8	36	providing	provide	VERB
ajbmeb-1463	8	37	them	they	PRON
ajbmeb-1463	8	38	with	with	ADP
ajbmeb-1463	8	39	relevant	relevant	ADJ
ajbmeb-1463	8	40	information	information	NOUN
ajbmeb-1463	8	41	for	for	ADP
ajbmeb-1463	8	42	decision	decision	NOUN
ajbmeb-1463	8	43	-	-	PUNCT
ajbmeb-1463	8	44	making	making	NOUN
ajbmeb-1463	8	45	(	(	PUNCT
ajbmeb-1463	8	46	mahmoud	mahmoud	NOUN
ajbmeb-1463	8	47	,	,	PUNCT
ajbmeb-1463	8	48	2017:2	2017:2	NUM
ajbmeb-1463	8	49	)	)	PUNCT
ajbmeb-1463	8	50	.	.	PUNCT
ajbmeb-1463	9	1	there	there	PRON
ajbmeb-1463	9	2	was	be	VERB
ajbmeb-1463	9	3	therefore	therefore	ADV
ajbmeb-1463	9	4	an	an	DET
ajbmeb-1463	9	5	urgent	urgent	ADJ
ajbmeb-1463	9	6	need	need	NOUN
ajbmeb-1463	9	7	to	to	PART
ajbmeb-1463	9	8	adopt	adopt	VERB
ajbmeb-1463	9	9	modern	modern	ADJ
ajbmeb-1463	9	10	management	management	NOUN
ajbmeb-1463	9	11	and	and	CCONJ
ajbmeb-1463	9	12	accounting	accounting	NOUN
ajbmeb-1463	9	13	approaches	approach	NOUN
ajbmeb-1463	9	14	and	and	CCONJ
ajbmeb-1463	9	15	techniques	technique	NOUN
ajbmeb-1463	9	16	to	to	PART
ajbmeb-1463	9	17	keep	keep	VERB
ajbmeb-1463	9	18	abreast	abreast	ADV
ajbmeb-1463	9	19	of	of	ADP
ajbmeb-1463	9	20	these	these	DET
ajbmeb-1463	9	21	developments	development	NOUN
ajbmeb-1463	9	22	in	in	ADP
ajbmeb-1463	9	23	order	order	NOUN
ajbmeb-1463	9	24	to	to	PART
ajbmeb-1463	9	25	enable	enable	VERB
ajbmeb-1463	9	26	companies	company	NOUN
ajbmeb-1463	9	27	to	to	PART
ajbmeb-1463	9	28	achieve	achieve	VERB
ajbmeb-1463	9	29	their	their	PRON
ajbmeb-1463	9	30	objectives	objective	NOUN
ajbmeb-1463	9	31	,	,	PUNCT
ajbmeb-1463	9	32	including	include	VERB
ajbmeb-1463	9	33	accounting	account	VERB
ajbmeb-1463	9	34	for	for	ADP
ajbmeb-1463	9	35	resource	resource	NOUN
ajbmeb-1463	9	36	consumption	consumption	NOUN
ajbmeb-1463	9	37	,	,	PUNCT
ajbmeb-1463	9	38	as	as	SCONJ
ajbmeb-1463	9	39	it	it	PRON
ajbmeb-1463	9	40	is	be	AUX
ajbmeb-1463	9	41	one	one	NUM
ajbmeb-1463	9	42	of	of	ADP
ajbmeb-1463	9	43	the	the	DET
ajbmeb-1463	9	44	entry	entry	NOUN
ajbmeb-1463	9	45	points	point	NOUN
ajbmeb-1463	9	46	for	for	ADP
ajbmeb-1463	9	47	strategic	strategic	ADJ
ajbmeb-1463	9	48	cost	cost	NOUN
ajbmeb-1463	9	49	management	management	NOUN
ajbmeb-1463	9	50	that	that	PRON
ajbmeb-1463	9	51	contributes	contribute	VERB
ajbmeb-1463	9	52	to	to	ADP
ajbmeb-1463	9	53	the	the	DET
ajbmeb-1463	9	54	achievement	achievement	NOUN
ajbmeb-1463	9	55	of	of	ADP
ajbmeb-1463	9	56	two	two	NUM
ajbmeb-1463	9	57	corporate	corporate	ADJ
ajbmeb-1463	9	58	objectives	objective	NOUN
ajbmeb-1463	9	59	which	which	PRON
ajbmeb-1463	9	60	helps	help	VERB
ajbmeb-1463	9	61	it	it	PRON
ajbmeb-1463	9	62	to	to	PART
ajbmeb-1463	9	63	formulate	formulate	VERB
ajbmeb-1463	9	64	its	its	PRON
ajbmeb-1463	9	65	decisions	decision	NOUN
ajbmeb-1463	9	66	precisely	precisely	ADV
ajbmeb-1463	9	67	and	and	CCONJ
ajbmeb-1463	9	68	competitively	competitively	ADV
ajbmeb-1463	9	69	,	,	PUNCT
ajbmeb-1463	9	70	first	first	ADV
ajbmeb-1463	9	71	,	,	PUNCT
ajbmeb-1463	9	72	to	to	PART
ajbmeb-1463	9	73	contribute	contribute	VERB
ajbmeb-1463	9	74	actively	actively	ADV
ajbmeb-1463	9	75	to	to	ADP
ajbmeb-1463	9	76	the	the	DET
ajbmeb-1463	9	77	provision	provision	NOUN
ajbmeb-1463	9	78	of	of	ADP
ajbmeb-1463	9	79	accurate	accurate	ADJ
ajbmeb-1463	9	80	information	information	NOUN
ajbmeb-1463	9	81	on	on	ADP
ajbmeb-1463	9	82	resources	resource	NOUN
ajbmeb-1463	9	83	and	and	CCONJ
ajbmeb-1463	9	84	related	related	ADJ
ajbmeb-1463	9	85	costs	cost	NOUN
ajbmeb-1463	9	86	,	,	PUNCT
ajbmeb-1463	9	87	as	as	ADV
ajbmeb-1463	9	88	well	well	ADV
ajbmeb-1463	9	89	as	as	ADP
ajbmeb-1463	9	90	to	to	ADP
ajbmeb-1463	9	91	the	the	DET
ajbmeb-1463	9	92	provision	provision	NOUN
ajbmeb-1463	9	93	of	of	ADP
ajbmeb-1463	9	94	precise	precise	ADJ
ajbmeb-1463	9	95	foundations	foundation	NOUN
ajbmeb-1463	9	96	for	for	ADP
ajbmeb-1463	9	97	the	the	DET
ajbmeb-1463	9	98	allocation	allocation	NOUN
ajbmeb-1463	9	99	of	of	ADP
ajbmeb-1463	9	100	indirect	indirect	ADJ
ajbmeb-1463	9	101	costs	cost	NOUN
ajbmeb-1463	9	102	that	that	PRON
ajbmeb-1463	9	103	contribute	contribute	VERB
ajbmeb-1463	9	104	to	to	ADP
ajbmeb-1463	9	105	the	the	DET
ajbmeb-1463	9	106	allocation	allocation	NOUN
ajbmeb-1463	9	107	's	's	PART
ajbmeb-1463	9	108	objectivity	objectivity	NOUN
ajbmeb-1463	9	109	,	,	PUNCT
ajbmeb-1463	9	110	second	second	ADJ
ajbmeb-1463	9	111	,	,	PUNCT
ajbmeb-1463	9	112	contributing	contribute	VERB
ajbmeb-1463	9	113	to	to	PART
ajbmeb-1463	9	114	cost	cost	VERB
ajbmeb-1463	9	115	reduction	reduction	NOUN
ajbmeb-1463	9	116	by	by	ADP
ajbmeb-1463	9	117	identifying	identify	VERB
ajbmeb-1463	9	118	and	and	CCONJ
ajbmeb-1463	9	119	measuring	measure	VERB
ajbmeb-1463	9	120	inactive	inactive	ADJ
ajbmeb-1463	9	121	energy	energy	NOUN
ajbmeb-1463	9	122	and	and	CCONJ
ajbmeb-1463	9	123	associated	associate	VERB
ajbmeb-1463	9	124	costs	cost	NOUN
ajbmeb-1463	9	125	as	as	ADV
ajbmeb-1463	9	126	well	well	ADV
ajbmeb-1463	9	127	as	as	ADP
ajbmeb-1463	9	128	removing	remove	VERB
ajbmeb-1463	9	129	non	non	ADJ
ajbmeb-1463	9	130	-	-	ADJ
ajbmeb-1463	9	131	value	value	ADJ
ajbmeb-1463	9	132	-	-	PUNCT
ajbmeb-1463	9	133	added	add	VERB
ajbmeb-1463	9	134	activities	activity	NOUN
ajbmeb-1463	9	135	under	under	ADP
ajbmeb-1463	9	136	resources	resource	NOUN
ajbmeb-1463	9	137	and	and	CCONJ
ajbmeb-1463	9	138	activities	activity	NOUN
ajbmeb-1463	9	139	(	(	PUNCT
ajbmeb-1463	9	140	malik	malik	PROPN
ajbmeb-1463	9	141	and	and	CCONJ
ajbmeb-1463	9	142	others	other	NOUN
ajbmeb-1463	9	143	,	,	PUNCT
ajbmeb-1463	9	144	2019:171	2019:171	NUM
ajbmeb-1463	9	145	)	)	PUNCT
ajbmeb-1463	9	146	,	,	PUNCT
ajbmeb-1463	9	147	several	several	ADJ
ajbmeb-1463	9	148	studies	study	NOUN
ajbmeb-1463	9	149	(	(	PUNCT
ajbmeb-1463	9	150	mahmoud	mahmoud	PROPN
ajbmeb-1463	9	151	,	,	PUNCT
ajbmeb-1463	9	152	2017	2017	NUM
ajbmeb-1463	9	153	)	)	PUNCT
ajbmeb-1463	9	154	(	(	PUNCT
ajbmeb-1463	9	155	okoye	okoye	PROPN
ajbmeb-1463	9	156	,	,	PUNCT
ajbmeb-1463	9	157	2009	2009	NUM
ajbmeb-1463	9	158	)	)	PUNCT
ajbmeb-1463	9	159	(	(	PUNCT
ajbmeb-1463	9	160	obeid	obeid	NOUN
ajbmeb-1463	9	161	,	,	PUNCT
ajbmeb-1463	9	162	2021	2021	NUM
ajbmeb-1463	9	163	)	)	PUNCT
ajbmeb-1463	9	164	have	have	AUX
ajbmeb-1463	9	165	been	be	AUX
ajbmeb-1463	9	166	interested	interested	ADJ
ajbmeb-1463	9	167	in	in	ADP
ajbmeb-1463	9	168	testing	test	VERB
ajbmeb-1463	9	169	the	the	DET
ajbmeb-1463	9	170	possibility	possibility	NOUN
ajbmeb-1463	9	171	of	of	ADP
ajbmeb-1463	9	172	harnessing	harness	VERB
ajbmeb-1463	9	173	the	the	DET
ajbmeb-1463	9	174	method	method	NOUN
ajbmeb-1463	9	175	of	of	ADP
ajbmeb-1463	9	176	accounting	account	VERB
ajbmeb-1463	9	177	for	for	ADP
ajbmeb-1463	9	178	material	material	ADJ
ajbmeb-1463	9	179	consumption	consumption	NOUN
ajbmeb-1463	9	180	in	in	ADP
ajbmeb-1463	9	181	determining	determine	VERB
ajbmeb-1463	9	182	cost	cost	NOUN
ajbmeb-1463	9	183	deviations	deviation	NOUN
ajbmeb-1463	9	184	that	that	PRON
ajbmeb-1463	9	185	can	can	AUX
ajbmeb-1463	9	186	provide	provide	VERB
ajbmeb-1463	9	187	a	a	DET
ajbmeb-1463	9	188	basis	basis	NOUN
ajbmeb-1463	9	189	for	for	ADP
ajbmeb-1463	9	190	performance	performance	NOUN
ajbmeb-1463	9	191	evaluation	evaluation	NOUN
ajbmeb-1463	9	192	within	within	ADP
ajbmeb-1463	9	193	the	the	DET
ajbmeb-1463	9	194	company	company	NOUN
ajbmeb-1463	9	195	's	's	PART
ajbmeb-1463	9	196	responsibility	responsibility	NOUN
ajbmeb-1463	9	197	accounting	accounting	NOUN
ajbmeb-1463	9	198	system	system	NOUN
ajbmeb-1463	9	199	.	.	PUNCT
ajbmeb-1463	10	1	given	give	VERB
ajbmeb-1463	10	2	the	the	DET
ajbmeb-1463	10	3	importance	importance	NOUN
ajbmeb-1463	10	4	of	of	ADP
ajbmeb-1463	10	5	the	the	DET
ajbmeb-1463	10	6	responsibility	responsibility	NOUN
ajbmeb-1463	10	7	accounting	accounting	NOUN
ajbmeb-1463	10	8	system	system	NOUN
ajbmeb-1463	10	9	,	,	PUNCT
ajbmeb-1463	10	10	the	the	DET
ajbmeb-1463	10	11	importance	importance	NOUN
ajbmeb-1463	10	12	of	of	ADP
ajbmeb-1463	10	13	its	its	PRON
ajbmeb-1463	10	14	centers	center	NOUN
ajbmeb-1463	10	15	for	for	ADP
ajbmeb-1463	10	16	cost	cost	NOUN
ajbmeb-1463	10	17	control	control	NOUN
ajbmeb-1463	10	18	and	and	CCONJ
ajbmeb-1463	10	19	its	its	PRON
ajbmeb-1463	10	20	contribution	contribution	NOUN
ajbmeb-1463	10	21	to	to	ADP
ajbmeb-1463	10	22	the	the	DET
ajbmeb-1463	10	23	provision	provision	NOUN
ajbmeb-1463	10	24	of	of	ADP
ajbmeb-1463	10	25	accounting	accounting	NOUN
ajbmeb-1463	10	26	information	information	NOUN
ajbmeb-1463	10	27	in	in	ADP
ajbmeb-1463	10	28	the	the	DET
ajbmeb-1463	10	29	form	form	NOUN
ajbmeb-1463	10	30	of	of	ADP
ajbmeb-1463	10	31	performance	performance	NOUN
ajbmeb-1463	10	32	reports	report	NOUN
ajbmeb-1463	10	33	that	that	PRON
ajbmeb-1463	10	34	oversee	oversee	VERB
ajbmeb-1463	10	35	the	the	DET
ajbmeb-1463	10	36	work	work	NOUN
ajbmeb-1463	10	37	of	of	ADP
ajbmeb-1463	10	38	section	section	NOUN
ajbmeb-1463	10	39	officials	official	NOUN
ajbmeb-1463	10	40	and	and	CCONJ
ajbmeb-1463	10	41	assess	assess	VERB
ajbmeb-1463	10	42	their	their	PRON
ajbmeb-1463	10	43	performance	performance	NOUN
ajbmeb-1463	10	44	within	within	ADP
ajbmeb-1463	10	45	the	the	DET
ajbmeb-1463	10	46	framework	framework	NOUN
ajbmeb-1463	10	47	of	of	ADP
ajbmeb-1463	10	48	the	the	DET
ajbmeb-1463	10	49	responsibility	responsibility	NOUN
ajbmeb-1463	10	50	assigned	assign	VERB
ajbmeb-1463	10	51	to	to	ADP
ajbmeb-1463	10	52	them	they	PRON
ajbmeb-1463	10	53	by	by	ADP
ajbmeb-1463	10	54	senior	senior	ADJ
ajbmeb-1463	10	55	management	management	NOUN
ajbmeb-1463	10	56	,	,	PUNCT
ajbmeb-1463	10	57	the	the	DET
ajbmeb-1463	10	58	method	method	NOUN
ajbmeb-1463	10	59	of	of	ADP
ajbmeb-1463	10	60	accounting	account	VERB
ajbmeb-1463	10	61	for	for	ADP
ajbmeb-1463	10	62	resource	resource	NOUN
ajbmeb-1463	10	63	consumption	consumption	NOUN
ajbmeb-1463	10	64	can	can	AUX
ajbmeb-1463	10	65	be	be	AUX
ajbmeb-1463	10	66	used	use	VERB
ajbmeb-1463	10	67	to	to	PART
ajbmeb-1463	10	68	operationalize	operationalize	VERB
ajbmeb-1463	10	69	accountability	accountability	NOUN
ajbmeb-1463	10	70	decisions	decision	NOUN
ajbmeb-1463	10	71	.	.	PUNCT
ajbmeb-1463	11	1	the	the	DET
ajbmeb-1463	11	2	importance	importance	NOUN
ajbmeb-1463	11	3	of	of	ADP
ajbmeb-1463	11	4	research	research	NOUN
ajbmeb-1463	11	5	therefore	therefore	ADV
ajbmeb-1463	11	6	comes	come	VERB
ajbmeb-1463	11	7	from	from	ADP
ajbmeb-1463	11	8	the	the	DET
ajbmeb-1463	11	9	importance	importance	NOUN
ajbmeb-1463	11	10	and	and	CCONJ
ajbmeb-1463	11	11	novelty	novelty	NOUN
ajbmeb-1463	11	12	of	of	ADP
ajbmeb-1463	11	13	resource	resource	NOUN
ajbmeb-1463	11	14	consumption	consumption	NOUN
ajbmeb-1463	11	15	accounting	accounting	NOUN
ajbmeb-1463	11	16	and	and	CCONJ
ajbmeb-1463	11	17	its	its	PRON
ajbmeb-1463	11	18	role	role	NOUN
ajbmeb-1463	11	19	in	in	ADP
ajbmeb-1463	11	20	providing	provide	VERB
ajbmeb-1463	11	21	information	information	NOUN
ajbmeb-1463	11	22	to	to	PART
ajbmeb-1463	11	23	measure	measure	VERB
ajbmeb-1463	11	24	deviations	deviation	NOUN
ajbmeb-1463	11	25	and	and	CCONJ
ajbmeb-1463	11	26	the	the	DET
ajbmeb-1463	11	27	impact	impact	NOUN
ajbmeb-1463	11	28	of	of	ADP
ajbmeb-1463	11	29	such	such	ADJ
ajbmeb-1463	11	30	deviations	deviation	NOUN
ajbmeb-1463	11	31	on	on	ADP
ajbmeb-1463	11	32	the	the	DET
ajbmeb-1463	11	33	effectiveness	effectiveness	NOUN
ajbmeb-1463	11	34	of	of	ADP
ajbmeb-1463	11	35	accountability	accountability	NOUN
ajbmeb-1463	11	36	accounting	account	VERB
ajbmeb-1463	11	37	through	through	ADP
ajbmeb-1463	11	38	the	the	DET
ajbmeb-1463	11	39	method	method	NOUN
ajbmeb-1463	11	40	's	's	PART
ajbmeb-1463	11	41	ability	ability	NOUN
ajbmeb-1463	11	42	to	to	PART
ajbmeb-1463	11	43	provide	provide	VERB
ajbmeb-1463	11	44	more	more	ADV
ajbmeb-1463	11	45	accurate	accurate	ADJ
ajbmeb-1463	11	46	cost	cost	NOUN
ajbmeb-1463	11	47	and	and	CCONJ
ajbmeb-1463	11	48	operational	operational	ADJ
ajbmeb-1463	11	49	information	information	NOUN
ajbmeb-1463	11	50	on	on	ADP
ajbmeb-1463	11	51	the	the	DET
ajbmeb-1463	11	52	allocation	allocation	NOUN
ajbmeb-1463	11	53	of	of	ADP
ajbmeb-1463	11	54	available	available	ADJ
ajbmeb-1463	11	55	resources	resource	NOUN
ajbmeb-1463	11	56	.	.	PUNCT
ajbmeb-1463	12	1	this	this	DET
ajbmeb-1463	12	2	research	research	NOUN
ajbmeb-1463	12	3	aims	aim	VERB
ajbmeb-1463	12	4	at	at	ADP
ajbmeb-1463	12	5	achieving	achieve	VERB
ajbmeb-1463	12	6	a	a	DET
ajbmeb-1463	12	7	major	major	ADJ
ajbmeb-1463	12	8	objective	objective	NOUN
ajbmeb-1463	12	9	,	,	PUNCT
ajbmeb-1463	12	10	namely	namely	ADV
ajbmeb-1463	12	11	,	,	PUNCT
ajbmeb-1463	12	12	to	to	PART
ajbmeb-1463	12	13	ensure	ensure	VERB
ajbmeb-1463	12	14	that	that	SCONJ
ajbmeb-1463	12	15	the	the	DET
ajbmeb-1463	12	16	method	method	NOUN
ajbmeb-1463	12	17	of	of	ADP
ajbmeb-1463	12	18	accounting	account	VERB
ajbmeb-1463	12	19	for	for	ADP
ajbmeb-1463	12	20	resource	resource	NOUN
ajbmeb-1463	12	21	consumption	consumption	NOUN
ajbmeb-1463	12	22	can	can	AUX
ajbmeb-1463	12	23	be	be	AUX
ajbmeb-1463	12	24	used	use	VERB
ajbmeb-1463	12	25	as	as	ADP
ajbmeb-1463	12	26	an	an	DET
ajbmeb-1463	12	27	input	input	NOUN
ajbmeb-1463	12	28	into	into	ADP
ajbmeb-1463	12	29	the	the	DET
ajbmeb-1463	12	30	provision	provision	NOUN
ajbmeb-1463	12	31	of	of	ADP
ajbmeb-1463	12	32	information	information	NOUN
ajbmeb-1463	12	33	to	to	PART
ajbmeb-1463	12	34	measure	measure	VERB
ajbmeb-1463	12	35	deviations	deviation	NOUN
ajbmeb-1463	12	36	and	and	CCONJ
ajbmeb-1463	12	37	the	the	DET
ajbmeb-1463	12	38	impact	impact	NOUN
ajbmeb-1463	12	39	of	of	ADP
ajbmeb-1463	12	40	such	such	ADJ
ajbmeb-1463	12	41	deviations	deviation	NOUN
ajbmeb-1463	12	42	on	on	ADP
ajbmeb-1463	12	43	the	the	DET
ajbmeb-1463	12	44	effectiveness	effectiveness	NOUN
ajbmeb-1463	12	45	of	of	ADP
ajbmeb-1463	12	46	corporate	corporate	ADJ
ajbmeb-1463	12	47	accountability	accountability	NOUN
ajbmeb-1463	12	48	,	,	PUNCT
ajbmeb-1463	12	49	and	and	CCONJ
ajbmeb-1463	12	50	to	to	PART
ajbmeb-1463	12	51	test	test	VERB
ajbmeb-1463	12	52	this	this	DET
ajbmeb-1463	12	53	possibility	possibility	NOUN
ajbmeb-1463	12	54	if	if	SCONJ
ajbmeb-1463	12	55	it	it	PRON
ajbmeb-1463	12	56	is	be	AUX
ajbmeb-1463	12	57	applied	apply	VERB
ajbmeb-1463	12	58	in	in	ADP
ajbmeb-1463	12	59	iraq	iraq	PROPN
ajbmeb-1463	12	60	's	's	PART
ajbmeb-1463	12	61	environment	environment	NOUN
ajbmeb-1463	12	62	.	.	PUNCT
ajbmeb-1463	13	1	while	while	SCONJ
ajbmeb-1463	13	2	the	the	DET
ajbmeb-1463	13	3	limits	limit	NOUN
ajbmeb-1463	13	4	of	of	ADP
ajbmeb-1463	13	5	research	research	NOUN
ajbmeb-1463	13	6	are	be	AUX
ajbmeb-1463	13	7	limited	limit	VERB
ajbmeb-1463	13	8	to	to	ADP
ajbmeb-1463	13	9	the	the	DET
ajbmeb-1463	13	10	role	role	NOUN
ajbmeb-1463	13	11	of	of	ADP
ajbmeb-1463	13	12	resource	resource	NOUN
ajbmeb-1463	13	13	consumption	consumption	NOUN
ajbmeb-1463	13	14	accounting	account	VERB
ajbmeb-1463	13	15	in	in	ADP
ajbmeb-1463	13	16	accounting	account	VERB
ajbmeb-1463	13	17	for	for	ADP
ajbmeb-1463	13	18	responsibility	responsibility	NOUN
ajbmeb-1463	13	19	by	by	ADP
ajbmeb-1463	13	20	measuring	measure	VERB
ajbmeb-1463	13	21	deviations	deviation	NOUN
ajbmeb-1463	13	22	of	of	ADP
ajbmeb-1463	13	23	the	the	DET
ajbmeb-1463	13	24	company	company	NOUN
ajbmeb-1463	13	25	in	in	ADP
ajbmeb-1463	13	26	question	question	NOUN
ajbmeb-1463	13	27	,	,	PUNCT
ajbmeb-1463	13	28	the	the	DET
ajbmeb-1463	13	29	limits	limit	NOUN
ajbmeb-1463	13	30	of	of	ADP
ajbmeb-1463	13	31	spatial	spatial	ADJ
ajbmeb-1463	13	32	research	research	NOUN
ajbmeb-1463	13	33	are	be	AUX
ajbmeb-1463	13	34	limited	limit	VERB
ajbmeb-1463	13	35	to	to	ADP
ajbmeb-1463	13	36	the	the	DET
ajbmeb-1463	13	37	general	general	ADJ
ajbmeb-1463	13	38	company	company	NOUN
ajbmeb-1463	13	39	for	for	ADP
ajbmeb-1463	13	40	pharmaceutical	pharmaceutical	NOUN
ajbmeb-1463	13	41	and	and	CCONJ
ajbmeb-1463	13	42	medical	medical	ADJ
ajbmeb-1463	13	43	supplies	supply	NOUN
ajbmeb-1463	13	44	in	in	ADP
ajbmeb-1463	13	45	samarra	samarra	NOUN
ajbmeb-1463	13	46	and	and	CCONJ
ajbmeb-1463	13	47	for	for	ADP
ajbmeb-1463	13	48	the	the	DET
ajbmeb-1463	13	49	period	period	NOUN
ajbmeb-1463	13	50	of	of	ADP
ajbmeb-1463	13	51	time	time	NOUN
ajbmeb-1463	13	52	(	(	PUNCT
ajbmeb-1463	13	53	2018	2018	NUM
ajbmeb-1463	13	54	)	)	PUNCT
ajbmeb-1463	13	55	.	.	PUNCT
ajbmeb-1463	14	1	american	american	PROPN
ajbmeb-1463	14	2	journal	journal	PROPN
ajbmeb-1463	14	3	of	of	ADP
ajbmeb-1463	14	4	business	business	NOUN
ajbmeb-1463	14	5	management	management	NOUN
ajbmeb-1463	14	6	,	,	PUNCT
ajbmeb-1463	14	7	economics	economic	NOUN
ajbmeb-1463	14	8	and	and	CCONJ
ajbmeb-1463	14	9	banking	banking	NOUN
ajbmeb-1463	14	10	volume	volume	NOUN
ajbmeb-1463	14	11	18	18	NUM
ajbmeb-1463	14	12	nov	nov	PROPN
ajbmeb-1463	14	13	.	.	PROPN
ajbmeb-1463	14	14	,	,	PUNCT
ajbmeb-1463	14	15	2023	2023	NUM
ajbmeb-1463	14	16	p	p	NOUN
ajbmeb-1463	14	17	a	a	DET
ajbmeb-1463	14	18	g	g	NOUN
ajbmeb-1463	14	19	e	e	NOUN
ajbmeb-1463	14	20	|	|	ADV
ajbmeb-1463	14	21	83	83	NUM
ajbmeb-1463	14	22	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1463	14	23	2	2	NUM
ajbmeb-1463	14	24	.	.	PUNCT
ajbmeb-1463	14	25	conceptual	conceptual	ADJ
ajbmeb-1463	14	26	framework	framework	NOUN
ajbmeb-1463	14	27	for	for	ADP
ajbmeb-1463	14	28	accounting	account	VERB
ajbmeb-1463	14	29	for	for	ADP
ajbmeb-1463	14	30	resource	resource	NOUN
ajbmeb-1463	14	31	consumption	consumption	NOUN
ajbmeb-1463	14	32	and	and	CCONJ
ajbmeb-1463	14	33	accountability	accountability	NOUN
ajbmeb-1463	14	34	2	2	NUM
ajbmeb-1463	14	35	.	.	NOUN
ajbmeb-1463	14	36	1	1	NUM
ajbmeb-1463	14	37	.	.	PUNCT
ajbmeb-1463	15	1	the	the	DET
ajbmeb-1463	15	2	formation	formation	NOUN
ajbmeb-1463	15	3	and	and	CCONJ
ajbmeb-1463	15	4	concept	concept	NOUN
ajbmeb-1463	15	5	of	of	ADP
ajbmeb-1463	15	6	accounting	account	VERB
ajbmeb-1463	15	7	for	for	ADP
ajbmeb-1463	15	8	resource	resource	NOUN
ajbmeb-1463	15	9	consumption	consumption	NOUN
ajbmeb-1463	15	10	in	in	ADP
ajbmeb-1463	15	11	europe	europe	PROPN
ajbmeb-1463	15	12	,	,	PUNCT
ajbmeb-1463	15	13	the	the	DET
ajbmeb-1463	15	14	german	german	ADJ
ajbmeb-1463	15	15	cost	cost	NOUN
ajbmeb-1463	15	16	accounting	accounting	NOUN
ajbmeb-1463	15	17	system	system	NOUN
ajbmeb-1463	15	18	(	(	PUNCT
ajbmeb-1463	15	19	gpk	gpk	PROPN
ajbmeb-1463	15	20	)	)	PUNCT
ajbmeb-1463	15	21	,	,	PUNCT
ajbmeb-1463	15	22	which	which	PRON
ajbmeb-1463	15	23	was	be	AUX
ajbmeb-1463	15	24	constantly	constantly	ADV
ajbmeb-1463	15	25	developed	develop	VERB
ajbmeb-1463	15	26	to	to	PART
ajbmeb-1463	15	27	access	access	VERB
ajbmeb-1463	15	28	a	a	DET
ajbmeb-1463	15	29	cost	cost	NOUN
ajbmeb-1463	15	30	system	system	NOUN
ajbmeb-1463	15	31	,	,	PUNCT
ajbmeb-1463	15	32	contributed	contribute	VERB
ajbmeb-1463	15	33	to	to	ADP
ajbmeb-1463	15	34	the	the	DET
ajbmeb-1463	15	35	process	process	NOUN
ajbmeb-1463	15	36	of	of	ADP
ajbmeb-1463	15	37	allocating	allocate	VERB
ajbmeb-1463	15	38	indirect	indirect	ADJ
ajbmeb-1463	15	39	costs	cost	NOUN
ajbmeb-1463	15	40	more	more	ADV
ajbmeb-1463	15	41	accurately	accurately	ADV
ajbmeb-1463	15	42	.	.	PUNCT
ajbmeb-1463	16	1	this	this	DET
ajbmeb-1463	16	2	system	system	NOUN
ajbmeb-1463	16	3	is	be	AUX
ajbmeb-1463	16	4	based	base	VERB
ajbmeb-1463	16	5	on	on	ADP
ajbmeb-1463	16	6	the	the	DET
ajbmeb-1463	16	7	division	division	NOUN
ajbmeb-1463	16	8	of	of	ADP
ajbmeb-1463	16	9	the	the	DET
ajbmeb-1463	16	10	company	company	NOUN
ajbmeb-1463	16	11	into	into	ADP
ajbmeb-1463	16	12	a	a	DET
ajbmeb-1463	16	13	group	group	NOUN
ajbmeb-1463	16	14	of	of	ADP
ajbmeb-1463	16	15	production	production	NOUN
ajbmeb-1463	16	16	and	and	CCONJ
ajbmeb-1463	16	17	service	service	NOUN
ajbmeb-1463	16	18	resource	resource	NOUN
ajbmeb-1463	16	19	pools	pool	NOUN
ajbmeb-1463	16	20	as	as	ADV
ajbmeb-1463	16	21	well	well	ADV
ajbmeb-1463	16	22	as	as	ADP
ajbmeb-1463	16	23	the	the	DET
ajbmeb-1463	16	24	classification	classification	NOUN
ajbmeb-1463	16	25	of	of	ADP
ajbmeb-1463	16	26	costs	cost	NOUN
ajbmeb-1463	16	27	into	into	ADP
ajbmeb-1463	16	28	fixed	fix	VERB
ajbmeb-1463	16	29	and	and	CCONJ
ajbmeb-1463	16	30	proportionate	proportionate	ADJ
ajbmeb-1463	16	31	costs	cost	NOUN
ajbmeb-1463	16	32	and	and	CCONJ
ajbmeb-1463	16	33	costs	cost	NOUN
ajbmeb-1463	16	34	that	that	PRON
ajbmeb-1463	16	35	form	form	VERB
ajbmeb-1463	16	36	the	the	DET
ajbmeb-1463	16	37	basis	basis	NOUN
ajbmeb-1463	16	38	of	of	ADP
ajbmeb-1463	16	39	control	control	NOUN
ajbmeb-1463	16	40	and	and	CCONJ
ajbmeb-1463	16	41	are	be	AUX
ajbmeb-1463	16	42	allocated	allocate	VERB
ajbmeb-1463	16	43	on	on	ADP
ajbmeb-1463	16	44	the	the	DET
ajbmeb-1463	16	45	basis	basis	NOUN
ajbmeb-1463	16	46	of	of	ADP
ajbmeb-1463	16	47	the	the	DET
ajbmeb-1463	16	48	nature	nature	NOUN
ajbmeb-1463	16	49	of	of	ADP
ajbmeb-1463	16	50	each	each	DET
ajbmeb-1463	16	51	pool	pool	NOUN
ajbmeb-1463	16	52	's	's	PART
ajbmeb-1463	16	53	outputs	output	NOUN
ajbmeb-1463	16	54	,	,	PUNCT
ajbmeb-1463	16	55	the	the	DET
ajbmeb-1463	16	56	german	german	ADJ
ajbmeb-1463	16	57	cost	cost	NOUN
ajbmeb-1463	16	58	system	system	NOUN
ajbmeb-1463	16	59	was	be	AUX
ajbmeb-1463	16	60	a	a	DET
ajbmeb-1463	16	61	rapid	rapid	ADJ
ajbmeb-1463	16	62	response	response	NOUN
ajbmeb-1463	16	63	to	to	ADP
ajbmeb-1463	16	64	weaknesses	weakness	NOUN
ajbmeb-1463	16	65	and	and	CCONJ
ajbmeb-1463	16	66	difficulties	difficulty	NOUN
ajbmeb-1463	16	67	around	around	ADP
ajbmeb-1463	16	68	the	the	DET
ajbmeb-1463	16	69	activity	activity	NOUN
ajbmeb-1463	16	70	-	-	PUNCT
ajbmeb-1463	16	71	based	base	VERB
ajbmeb-1463	16	72	cost	cost	NOUN
ajbmeb-1463	16	73	system	system	NOUN
ajbmeb-1463	16	74	(	(	PUNCT
ajbmeb-1463	16	75	abc	abc	PROPN
ajbmeb-1463	16	76	)	)	PUNCT
ajbmeb-1463	16	77	,	,	PUNCT
ajbmeb-1463	16	78	an	an	DET
ajbmeb-1463	16	79	attempt	attempt	NOUN
ajbmeb-1463	16	80	to	to	PART
ajbmeb-1463	16	81	provide	provide	VERB
ajbmeb-1463	16	82	accurate	accurate	ADJ
ajbmeb-1463	16	83	information	information	NOUN
ajbmeb-1463	16	84	on	on	ADP
ajbmeb-1463	16	85	the	the	DET
ajbmeb-1463	16	86	cost	cost	NOUN
ajbmeb-1463	16	87	of	of	ADP
ajbmeb-1463	16	88	expendable	expendable	ADJ
ajbmeb-1463	16	89	resources	resource	NOUN
ajbmeb-1463	16	90	with	with	ADP
ajbmeb-1463	16	91	the	the	DET
ajbmeb-1463	16	92	possibility	possibility	NOUN
ajbmeb-1463	16	93	of	of	ADP
ajbmeb-1463	16	94	identifying	identify	VERB
ajbmeb-1463	16	95	idle	idle	ADJ
ajbmeb-1463	16	96	energy	energy	NOUN
ajbmeb-1463	16	97	,	,	PUNCT
ajbmeb-1463	16	98	and	and	CCONJ
ajbmeb-1463	16	99	both	both	DET
ajbmeb-1463	16	100	systems	system	NOUN
ajbmeb-1463	16	101	provide	provide	VERB
ajbmeb-1463	16	102	information	information	NOUN
ajbmeb-1463	16	103	that	that	PRON
ajbmeb-1463	16	104	is	be	AUX
ajbmeb-1463	16	105	better	well	ADV
ajbmeb-1463	16	106	suited	suit	VERB
ajbmeb-1463	16	107	than	than	ADP
ajbmeb-1463	16	108	traditional	traditional	ADJ
ajbmeb-1463	16	109	accounting	accounting	NOUN
ajbmeb-1463	16	110	systems	system	NOUN
ajbmeb-1463	16	111	(	(	PUNCT
ajbmeb-1463	16	112	okutmus	okutmus	NOUN
ajbmeb-1463	16	113	,	,	PUNCT
ajbmeb-1463	16	114	2015	2015	NUM
ajbmeb-1463	16	115	:	:	PUNCT
ajbmeb-1463	16	116	47	47	NUM
ajbmeb-1463	16	117	-	-	SYM
ajbmeb-1463	16	118	48	48	NUM
ajbmeb-1463	16	119	)	)	PUNCT
ajbmeb-1463	16	120	.	.	PUNCT
ajbmeb-1463	17	1	as	as	SCONJ
ajbmeb-1463	17	2	attempts	attempt	NOUN
ajbmeb-1463	17	3	continue	continue	VERB
ajbmeb-1463	17	4	to	to	PART
ajbmeb-1463	17	5	develop	develop	VERB
ajbmeb-1463	17	6	cost	cost	NOUN
ajbmeb-1463	17	7	accounting	accounting	NOUN
ajbmeb-1463	17	8	systems	system	NOUN
ajbmeb-1463	17	9	and	and	CCONJ
ajbmeb-1463	17	10	attempt	attempt	VERB
ajbmeb-1463	17	11	to	to	PART
ajbmeb-1463	17	12	take	take	VERB
ajbmeb-1463	17	13	advantage	advantage	NOUN
ajbmeb-1463	17	14	of	of	ADP
ajbmeb-1463	17	15	the	the	DET
ajbmeb-1463	17	16	advantages	advantage	NOUN
ajbmeb-1463	17	17	of	of	ADP
ajbmeb-1463	17	18	both	both	CCONJ
ajbmeb-1463	17	19	abc	abc	PROPN
ajbmeb-1463	17	20	and	and	CCONJ
ajbmeb-1463	17	21	gpk	gpk	PROPN
ajbmeb-1463	17	22	,	,	PUNCT
ajbmeb-1463	17	23	a	a	DET
ajbmeb-1463	17	24	new	new	ADJ
ajbmeb-1463	17	25	concept	concept	NOUN
ajbmeb-1463	17	26	was	be	AUX
ajbmeb-1463	17	27	introduced	introduce	VERB
ajbmeb-1463	17	28	in	in	ADP
ajbmeb-1463	17	29	2000	2000	NUM
ajbmeb-1463	17	30	,	,	PUNCT
ajbmeb-1463	17	31	the	the	DET
ajbmeb-1463	17	32	resource	resource	NOUN
ajbmeb-1463	17	33	consumption	consumption	NOUN
ajbmeb-1463	17	34	accounting	accounting	NOUN
ajbmeb-1463	17	35	system	system	NOUN
ajbmeb-1463	17	36	is	be	AUX
ajbmeb-1463	17	37	defined	define	VERB
ajbmeb-1463	17	38	as	as	ADP
ajbmeb-1463	17	39	an	an	DET
ajbmeb-1463	17	40	attempt	attempt	NOUN
ajbmeb-1463	17	41	to	to	PART
ajbmeb-1463	17	42	integrate	integrate	VERB
ajbmeb-1463	17	43	information	information	NOUN
ajbmeb-1463	17	44	generated	generate	VERB
ajbmeb-1463	17	45	on	on	ADP
ajbmeb-1463	17	46	expendable	expendable	ADJ
ajbmeb-1463	17	47	resources	resource	NOUN
ajbmeb-1463	17	48	with	with	ADP
ajbmeb-1463	17	49	activities	activity	NOUN
ajbmeb-1463	17	50	under	under	ADP
ajbmeb-1463	17	51	an	an	DET
ajbmeb-1463	17	52	integrated	integrated	ADJ
ajbmeb-1463	17	53	and	and	CCONJ
ajbmeb-1463	17	54	comprehensive	comprehensive	ADJ
ajbmeb-1463	17	55	technology	technology	NOUN
ajbmeb-1463	17	56	that	that	PRON
ajbmeb-1463	17	57	provides	provide	VERB
ajbmeb-1463	17	58	cost	cost	NOUN
ajbmeb-1463	17	59	responses	response	NOUN
ajbmeb-1463	17	60	under	under	ADP
ajbmeb-1463	17	61	the	the	DET
ajbmeb-1463	17	62	cause	cause	NOUN
ajbmeb-1463	17	63	-	-	PUNCT
ajbmeb-1463	17	64	effect	effect	NOUN
ajbmeb-1463	17	65	relationship	relationship	NOUN
ajbmeb-1463	17	66	and	and	CCONJ
ajbmeb-1463	17	67	provides	provide	VERB
ajbmeb-1463	17	68	detailed	detailed	ADJ
ajbmeb-1463	17	69	and	and	CCONJ
ajbmeb-1463	17	70	accurate	accurate	ADJ
ajbmeb-1463	17	71	information	information	NOUN
ajbmeb-1463	17	72	for	for	ADP
ajbmeb-1463	17	73	decision	decision	NOUN
ajbmeb-1463	17	74	-	-	PUNCT
ajbmeb-1463	17	75	making	making	NOUN
ajbmeb-1463	17	76	(	(	PUNCT
ajbmeb-1463	17	77	malik	malik	PROPN
ajbmeb-1463	17	78	,	,	PUNCT
ajbmeb-1463	17	79	2019:173	2019:173	PROPN
ajbmeb-1463	17	80	)	)	PUNCT
ajbmeb-1463	17	81	.	.	PUNCT
ajbmeb-1463	18	1	the	the	DET
ajbmeb-1463	18	2	definitions	definition	NOUN
ajbmeb-1463	18	3	for	for	ADP
ajbmeb-1463	18	4	accounting	account	VERB
ajbmeb-1463	18	5	for	for	ADP
ajbmeb-1463	18	6	resource	resource	NOUN
ajbmeb-1463	18	7	consumption	consumption	NOUN
ajbmeb-1463	18	8	included	include	VERB
ajbmeb-1463	18	9	the	the	DET
ajbmeb-1463	18	10	following	following	NOUN
ajbmeb-1463	18	11	:	:	PUNCT
ajbmeb-1463	18	12	it	it	PRON
ajbmeb-1463	18	13	is	be	AUX
ajbmeb-1463	18	14	a	a	DET
ajbmeb-1463	18	15	resource	resource	NOUN
ajbmeb-1463	18	16	-	-	PUNCT
ajbmeb-1463	18	17	oriented	orient	VERB
ajbmeb-1463	18	18	input	input	NOUN
ajbmeb-1463	18	19	for	for	ADP
ajbmeb-1463	18	20	cost	cost	NOUN
ajbmeb-1463	18	21	allocation	allocation	NOUN
ajbmeb-1463	18	22	aimed	aim	VERB
ajbmeb-1463	18	23	at	at	ADP
ajbmeb-1463	18	24	improving	improve	VERB
ajbmeb-1463	18	25	the	the	DET
ajbmeb-1463	18	26	activity	activity	NOUN
ajbmeb-1463	18	27	-	-	PUNCT
ajbmeb-1463	18	28	based	base	VERB
ajbmeb-1463	18	29	cost	cost	NOUN
ajbmeb-1463	18	30	system	system	NOUN
ajbmeb-1463	18	31	to	to	PART
ajbmeb-1463	18	32	enhance	enhance	VERB
ajbmeb-1463	18	33	the	the	DET
ajbmeb-1463	18	34	cost	cost	NOUN
ajbmeb-1463	18	35	management	management	NOUN
ajbmeb-1463	18	36	of	of	ADP
ajbmeb-1463	18	37	the	the	DET
ajbmeb-1463	18	38	strategic	strategic	ADJ
ajbmeb-1463	18	39	system	system	NOUN
ajbmeb-1463	18	40	using	use	VERB
ajbmeb-1463	18	41	resources	resource	NOUN
ajbmeb-1463	18	42	as	as	ADP
ajbmeb-1463	18	43	a	a	DET
ajbmeb-1463	18	44	key	key	ADJ
ajbmeb-1463	18	45	objective	objective	NOUN
ajbmeb-1463	18	46	that	that	PRON
ajbmeb-1463	18	47	enables	enable	VERB
ajbmeb-1463	18	48	the	the	DET
ajbmeb-1463	18	49	measurement	measurement	NOUN
ajbmeb-1463	18	50	of	of	ADP
ajbmeb-1463	18	51	inactive	inactive	ADJ
ajbmeb-1463	18	52	resources	resource	NOUN
ajbmeb-1463	18	53	to	to	PART
ajbmeb-1463	18	54	improve	improve	VERB
ajbmeb-1463	18	55	the	the	DET
ajbmeb-1463	18	56	accuracy	accuracy	NOUN
ajbmeb-1463	18	57	of	of	ADP
ajbmeb-1463	18	58	cost	cost	NOUN
ajbmeb-1463	18	59	allocation	allocation	NOUN
ajbmeb-1463	18	60	and	and	CCONJ
ajbmeb-1463	18	61	provides	provide	VERB
ajbmeb-1463	18	62	information	information	NOUN
ajbmeb-1463	18	63	on	on	ADP
ajbmeb-1463	18	64	management	management	NOUN
ajbmeb-1463	18	65	's	's	PART
ajbmeb-1463	18	66	responsibility	responsibility	NOUN
ajbmeb-1463	18	67	for	for	ADP
ajbmeb-1463	18	68	evaluating	evaluate	VERB
ajbmeb-1463	18	69	performance	performance	NOUN
ajbmeb-1463	18	70	,	,	PUNCT
ajbmeb-1463	18	71	this	this	PRON
ajbmeb-1463	18	72	helps	help	VERB
ajbmeb-1463	18	73	in	in	ADP
ajbmeb-1463	18	74	decision	decision	NOUN
ajbmeb-1463	18	75	-	-	PUNCT
ajbmeb-1463	18	76	making	making	NOUN
ajbmeb-1463	18	77	and	and	CCONJ
ajbmeb-1463	18	78	enhances	enhance	VERB
ajbmeb-1463	18	79	competitive	competitive	ADJ
ajbmeb-1463	18	80	advantage	advantage	NOUN
ajbmeb-1463	18	81	in	in	ADP
ajbmeb-1463	18	82	the	the	DET
ajbmeb-1463	18	83	sense	sense	NOUN
ajbmeb-1463	18	84	that	that	SCONJ
ajbmeb-1463	18	85	it	it	PRON
ajbmeb-1463	18	86	focuses	focus	VERB
ajbmeb-1463	18	87	on	on	ADP
ajbmeb-1463	18	88	the	the	DET
ajbmeb-1463	18	89	decision	decision	NOUN
ajbmeb-1463	18	90	-	-	PUNCT
ajbmeb-1463	18	91	making	make	VERB
ajbmeb-1463	18	92	perspective	perspective	NOUN
ajbmeb-1463	18	93	s	s	VERB
ajbmeb-1463	18	94	competitive	competitive	ADJ
ajbmeb-1463	18	95	position	position	NOUN
ajbmeb-1463	18	96	(	(	PUNCT
ajbmeb-1463	18	97	wang	wang	PROPN
ajbmeb-1463	18	98	,	,	PUNCT
ajbmeb-1463	18	99	2017:408	2017:408	NUM
ajbmeb-1463	18	100	&	&	CCONJ
ajbmeb-1463	18	101	liu	liu	PROPN
ajbmeb-1463	18	102	)	)	PUNCT
ajbmeb-1463	18	103	,	,	PUNCT
ajbmeb-1463	18	104	defined	define	VERB
ajbmeb-1463	18	105	as	as	ADP
ajbmeb-1463	18	106	a	a	DET
ajbmeb-1463	18	107	management	management	NOUN
ajbmeb-1463	18	108	accounting	accounting	NOUN
ajbmeb-1463	18	109	system	system	NOUN
ajbmeb-1463	18	110	,	,	PUNCT
ajbmeb-1463	18	111	which	which	PRON
ajbmeb-1463	18	112	classifies	classify	VERB
ajbmeb-1463	18	113	costs	cost	NOUN
ajbmeb-1463	18	114	as	as	ADP
ajbmeb-1463	18	115	fixed	fix	VERB
ajbmeb-1463	18	116	and	and	CCONJ
ajbmeb-1463	18	117	variable	variable	ADJ
ajbmeb-1463	18	118	and	and	CCONJ
ajbmeb-1463	18	119	supports	support	VERB
ajbmeb-1463	18	120	management	management	NOUN
ajbmeb-1463	18	121	decision	decision	NOUN
ajbmeb-1463	18	122	-	-	PUNCT
ajbmeb-1463	18	123	making	making	NOUN
ajbmeb-1463	18	124	with	with	ADP
ajbmeb-1463	18	125	real	real	ADJ
ajbmeb-1463	18	126	cost	cost	NOUN
ajbmeb-1463	18	127	data	datum	NOUN
ajbmeb-1463	18	128	by	by	ADP
ajbmeb-1463	18	129	identifying	identify	VERB
ajbmeb-1463	18	130	idle	idle	ADJ
ajbmeb-1463	18	131	energy	energy	NOUN
ajbmeb-1463	18	132	(	(	PUNCT
ajbmeb-1463	18	133	okutmus	okutmus	NOUN
ajbmeb-1463	18	134	,	,	PUNCT
ajbmeb-1463	18	135	2015:46	2015:46	NUM
ajbmeb-1463	18	136	)	)	PUNCT
ajbmeb-1463	18	137	,	,	PUNCT
ajbmeb-1463	18	138	as	as	ADV
ajbmeb-1463	18	139	well	well	ADV
ajbmeb-1463	18	140	as	as	ADP
ajbmeb-1463	18	141	defined	define	VERB
ajbmeb-1463	18	142	by	by	ADP
ajbmeb-1463	18	143	al	al	PROPN
ajbmeb-1463	18	144	-	-	PUNCT
ajbmeb-1463	18	145	naimi	naimi	PROPN
ajbmeb-1463	18	146	as	as	ADP
ajbmeb-1463	18	147	a	a	DET
ajbmeb-1463	18	148	cost	cost	NOUN
ajbmeb-1463	18	149	management	management	NOUN
ajbmeb-1463	18	150	portal	portal	NOUN
ajbmeb-1463	18	151	aimed	aim	VERB
ajbmeb-1463	18	152	at	at	ADP
ajbmeb-1463	18	153	optimizing	optimize	VERB
ajbmeb-1463	18	154	the	the	DET
ajbmeb-1463	18	155	utilization	utilization	NOUN
ajbmeb-1463	18	156	of	of	ADP
ajbmeb-1463	18	157	the	the	DET
ajbmeb-1463	18	158	company	company	NOUN
ajbmeb-1463	18	159	's	's	PART
ajbmeb-1463	18	160	resources	resource	NOUN
ajbmeb-1463	18	161	,	,	PUNCT
ajbmeb-1463	18	162	by	by	ADP
ajbmeb-1463	18	163	applying	apply	VERB
ajbmeb-1463	18	164	the	the	DET
ajbmeb-1463	18	165	principle	principle	NOUN
ajbmeb-1463	18	166	of	of	ADP
ajbmeb-1463	18	167	causation	causation	NOUN
ajbmeb-1463	18	168	in	in	ADP
ajbmeb-1463	18	169	the	the	DET
ajbmeb-1463	18	170	allocation	allocation	NOUN
ajbmeb-1463	18	171	of	of	ADP
ajbmeb-1463	18	172	expendable	expendable	ADJ
ajbmeb-1463	18	173	resources	resource	NOUN
ajbmeb-1463	18	174	to	to	PART
ajbmeb-1463	18	175	cost	cost	VERB
ajbmeb-1463	18	176	targets	target	NOUN
ajbmeb-1463	18	177	(	(	PUNCT
ajbmeb-1463	18	178	products	product	NOUN
ajbmeb-1463	18	179	)	)	PUNCT
ajbmeb-1463	18	180	by	by	ADP
ajbmeb-1463	18	181	focusing	focus	VERB
ajbmeb-1463	18	182	on	on	ADP
ajbmeb-1463	18	183	resources	resource	NOUN
ajbmeb-1463	18	184	as	as	ADP
ajbmeb-1463	18	185	the	the	DET
ajbmeb-1463	18	186	starting	starting	NOUN
ajbmeb-1463	18	187	point	point	NOUN
ajbmeb-1463	18	188	for	for	ADP
ajbmeb-1463	18	189	all	all	DET
ajbmeb-1463	18	190	operations	operation	NOUN
ajbmeb-1463	18	191	and	and	CCONJ
ajbmeb-1463	18	192	the	the	DET
ajbmeb-1463	18	193	cause	cause	NOUN
ajbmeb-1463	18	194	of	of	ADP
ajbmeb-1463	18	195	costs	cost	NOUN
ajbmeb-1463	18	196	,	,	PUNCT
ajbmeb-1463	18	197	to	to	PART
ajbmeb-1463	18	198	provide	provide	VERB
ajbmeb-1463	18	199	appropriate	appropriate	ADJ
ajbmeb-1463	18	200	information	information	NOUN
ajbmeb-1463	18	201	on	on	ADP
ajbmeb-1463	18	202	how	how	SCONJ
ajbmeb-1463	18	203	to	to	PART
ajbmeb-1463	18	204	optimize	optimize	VERB
ajbmeb-1463	18	205	the	the	DET
ajbmeb-1463	18	206	utilization	utilization	NOUN
ajbmeb-1463	18	207	of	of	ADP
ajbmeb-1463	18	208	available	available	ADJ
ajbmeb-1463	18	209	resources	resource	NOUN
ajbmeb-1463	18	210	,	,	PUNCT
ajbmeb-1463	18	211	employ	employ	VERB
ajbmeb-1463	18	212	inactive	inactive	ADJ
ajbmeb-1463	18	213	energy	energy	NOUN
ajbmeb-1463	18	214	which	which	PRON
ajbmeb-1463	18	215	contributes	contribute	VERB
ajbmeb-1463	18	216	to	to	ADP
ajbmeb-1463	18	217	increased	increase	VERB
ajbmeb-1463	18	218	productivity	productivity	NOUN
ajbmeb-1463	18	219	,	,	PUNCT
ajbmeb-1463	18	220	lower	low	ADJ
ajbmeb-1463	18	221	product	product	NOUN
ajbmeb-1463	18	222	cost	cost	NOUN
ajbmeb-1463	18	223	and	and	CCONJ
ajbmeb-1463	18	224	support	support	VERB
ajbmeb-1463	18	225	competitive	competitive	ADJ
ajbmeb-1463	18	226	position	position	NOUN
ajbmeb-1463	18	227	(	(	PUNCT
ajbmeb-1463	18	228	al	al	PROPN
ajbmeb-1463	18	229	-	-	PUNCT
ajbmeb-1463	18	230	naimi	naimi	NOUN
ajbmeb-1463	18	231	,	,	PUNCT
ajbmeb-1463	18	232	2021:75	2021:75	NUM
ajbmeb-1463	18	233	)	)	PUNCT
ajbmeb-1463	18	234	.	.	PUNCT
ajbmeb-1463	19	1	the	the	DET
ajbmeb-1463	19	2	researchers	researcher	NOUN
ajbmeb-1463	19	3	see	see	VERB
ajbmeb-1463	19	4	a	a	DET
ajbmeb-1463	19	5	forward	forward	ADV
ajbmeb-1463	19	6	-	-	PUNCT
ajbmeb-1463	19	7	looking	look	VERB
ajbmeb-1463	19	8	entry	entry	NOUN
ajbmeb-1463	19	9	focused	focus	VERB
ajbmeb-1463	19	10	on	on	ADP
ajbmeb-1463	19	11	achieving	achieve	VERB
ajbmeb-1463	19	12	the	the	DET
ajbmeb-1463	19	13	best	good	ADJ
ajbmeb-1463	19	14	cost	cost	NOUN
ajbmeb-1463	19	15	allocation	allocation	NOUN
ajbmeb-1463	19	16	through	through	ADP
ajbmeb-1463	19	17	inkind	inkind	ADJ
ajbmeb-1463	19	18	flow	flow	NOUN
ajbmeb-1463	19	19	of	of	ADP
ajbmeb-1463	19	20	resources	resource	NOUN
ajbmeb-1463	19	21	based	base	VERB
ajbmeb-1463	19	22	on	on	ADP
ajbmeb-1463	19	23	quantities	quantity	NOUN
ajbmeb-1463	19	24	and	and	CCONJ
ajbmeb-1463	19	25	based	base	VERB
ajbmeb-1463	19	26	on	on	ADP
ajbmeb-1463	19	27	the	the	DET
ajbmeb-1463	19	28	requirements	requirement	NOUN
ajbmeb-1463	19	29	of	of	ADP
ajbmeb-1463	19	30	cost	cost	NOUN
ajbmeb-1463	19	31	measurement	measurement	NOUN
ajbmeb-1463	19	32	subjects	subject	NOUN
ajbmeb-1463	19	33	and	and	CCONJ
ajbmeb-1463	19	34	in	in	ADP
ajbmeb-1463	19	35	accordance	accordance	NOUN
ajbmeb-1463	19	36	with	with	ADP
ajbmeb-1463	19	37	the	the	DET
ajbmeb-1463	19	38	client	client	NOUN
ajbmeb-1463	19	39	's	's	PART
ajbmeb-1463	19	40	resource	resource	NOUN
ajbmeb-1463	19	41	wishes	wish	VERB
ajbmeb-1463	19	42	and	and	CCONJ
ajbmeb-1463	19	43	managing	manage	VERB
ajbmeb-1463	19	44	resource	resource	NOUN
ajbmeb-1463	19	45	planning	planning	NOUN
ajbmeb-1463	19	46	and	and	CCONJ
ajbmeb-1463	19	47	managing	manage	VERB
ajbmeb-1463	19	48	inactive	inactive	ADJ
ajbmeb-1463	19	49	energy	energy	NOUN
ajbmeb-1463	19	50	by	by	ADP
ajbmeb-1463	19	51	taking	take	VERB
ajbmeb-1463	19	52	into	into	ADP
ajbmeb-1463	19	53	account	account	NOUN
ajbmeb-1463	19	54	the	the	DET
ajbmeb-1463	19	55	interrelationships	interrelationship	NOUN
ajbmeb-1463	19	56	between	between	ADP
ajbmeb-1463	19	57	resources	resource	NOUN
ajbmeb-1463	19	58	and	and	CCONJ
ajbmeb-1463	19	59	each	each	DET
ajbmeb-1463	19	60	other	other	ADJ
ajbmeb-1463	19	61	in	in	ADP
ajbmeb-1463	19	62	preparation	preparation	NOUN
ajbmeb-1463	19	63	for	for	ADP
ajbmeb-1463	19	64	the	the	DET
ajbmeb-1463	19	65	accountability	accountability	NOUN
ajbmeb-1463	19	66	of	of	ADP
ajbmeb-1463	19	67	those	those	DET
ajbmeb-1463	19	68	responsible	responsible	ADJ
ajbmeb-1463	19	69	,	,	PUNCT
ajbmeb-1463	19	70	better	well	ADJ
ajbmeb-1463	19	71	information	information	NOUN
ajbmeb-1463	19	72	to	to	PART
ajbmeb-1463	19	73	assist	assist	VERB
ajbmeb-1463	19	74	management	management	NOUN
ajbmeb-1463	19	75	in	in	ADP
ajbmeb-1463	19	76	decision	decision	NOUN
ajbmeb-1463	19	77	-	-	PUNCT
ajbmeb-1463	19	78	making	making	NOUN
ajbmeb-1463	19	79	with	with	ADP
ajbmeb-1463	19	80	a	a	DET
ajbmeb-1463	19	81	view	view	NOUN
ajbmeb-1463	19	82	to	to	ADP
ajbmeb-1463	19	83	rationalizing	rationalize	VERB
ajbmeb-1463	19	84	resource	resource	NOUN
ajbmeb-1463	19	85	management	management	NOUN
ajbmeb-1463	19	86	while	while	SCONJ
ajbmeb-1463	19	87	reducing	reduce	VERB
ajbmeb-1463	19	88	resources	resource	NOUN
ajbmeb-1463	19	89	that	that	PRON
ajbmeb-1463	19	90	do	do	AUX
ajbmeb-1463	19	91	not	not	PART
ajbmeb-1463	19	92	add	add	VERB
ajbmeb-1463	19	93	value	value	NOUN
ajbmeb-1463	19	94	as	as	ADV
ajbmeb-1463	19	95	well	well	ADV
ajbmeb-1463	19	96	as	as	ADP
ajbmeb-1463	19	97	increasing	increase	VERB
ajbmeb-1463	19	98	revenues	revenue	NOUN
ajbmeb-1463	19	99	to	to	PART
ajbmeb-1463	19	100	maximize	maximize	VERB
ajbmeb-1463	19	101	profitability	profitability	NOUN
ajbmeb-1463	19	102	and	and	CCONJ
ajbmeb-1463	19	103	support	support	VERB
ajbmeb-1463	19	104	the	the	DET
ajbmeb-1463	19	105	company	company	NOUN
ajbmeb-1463	19	106	's	's	PART
ajbmeb-1463	19	107	competitive	competitive	ADJ
ajbmeb-1463	19	108	position	position	NOUN
ajbmeb-1463	19	109	.	.	PUNCT
ajbmeb-1463	20	1	american	american	ADJ
ajbmeb-1463	20	2	journal	journal	PROPN
ajbmeb-1463	20	3	of	of	ADP
ajbmeb-1463	20	4	business	business	NOUN
ajbmeb-1463	20	5	management	management	NOUN
ajbmeb-1463	20	6	,	,	PUNCT
ajbmeb-1463	20	7	economics	economic	NOUN
ajbmeb-1463	20	8	and	and	CCONJ
ajbmeb-1463	20	9	banking	banking	NOUN
ajbmeb-1463	20	10	volume	volume	NOUN
ajbmeb-1463	20	11	18	18	NUM
ajbmeb-1463	20	12	nov	nov	PROPN
ajbmeb-1463	20	13	.	.	PROPN
ajbmeb-1463	20	14	,	,	PUNCT
ajbmeb-1463	20	15	2023	2023	NUM
ajbmeb-1463	20	16	p	p	NOUN
ajbmeb-1463	20	17	a	a	DET
ajbmeb-1463	20	18	g	g	NOUN
ajbmeb-1463	20	19	e	e	NOUN
ajbmeb-1463	20	20	|	|	ADV
ajbmeb-1463	20	21	84	84	NUM
ajbmeb-1463	20	22	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1463	20	23	2	2	NUM
ajbmeb-1463	20	24	.	.	NOUN
ajbmeb-1463	20	25	2	2	NUM
ajbmeb-1463	20	26	.	.	PUNCT
ajbmeb-1463	20	27	resource	resource	NOUN
ajbmeb-1463	20	28	consumption	consumption	NOUN
ajbmeb-1463	20	29	accounting	accounting	NOUN
ajbmeb-1463	20	30	:	:	PUNCT
ajbmeb-1463	20	31	resource	resource	NOUN
ajbmeb-1463	20	32	consumption	consumption	NOUN
ajbmeb-1463	20	33	accounting	accounting	NOUN
ajbmeb-1463	20	34	is	be	AUX
ajbmeb-1463	20	35	based	base	VERB
ajbmeb-1463	20	36	on	on	ADP
ajbmeb-1463	20	37	three	three	NUM
ajbmeb-1463	20	38	main	main	ADJ
ajbmeb-1463	20	39	components	component	NOUN
ajbmeb-1463	20	40	(	(	PUNCT
ajbmeb-1463	20	41	shaswar	shaswar	NOUN
ajbmeb-1463	20	42	and	and	CCONJ
ajbmeb-1463	20	43	mustafa	mustafa	PROPN
ajbmeb-1463	20	44	,	,	PUNCT
ajbmeb-1463	20	45	2022:325	2022:325	NUM
ajbmeb-1463	20	46	):	):	PUNCT
ajbmeb-1463	20	47	a.	a.	NOUN
ajbmeb-1463	20	48	resources	resource	NOUN
ajbmeb-1463	20	49	:	:	PUNCT
ajbmeb-1463	20	50	rca	rca	PROPN
ajbmeb-1463	20	51	focuses	focus	VERB
ajbmeb-1463	20	52	primarily	primarily	ADV
ajbmeb-1463	20	53	on	on	ADP
ajbmeb-1463	20	54	resources	resource	NOUN
ajbmeb-1463	20	55	from	from	ADP
ajbmeb-1463	20	56	a	a	DET
ajbmeb-1463	20	57	holistic	holistic	ADJ
ajbmeb-1463	20	58	perspective	perspective	NOUN
ajbmeb-1463	20	59	and	and	CCONJ
ajbmeb-1463	20	60	provides	provide	VERB
ajbmeb-1463	20	61	clear	clear	ADJ
ajbmeb-1463	20	62	insights	insight	NOUN
ajbmeb-1463	20	63	for	for	ADP
ajbmeb-1463	20	64	managers	manager	NOUN
ajbmeb-1463	20	65	on	on	ADP
ajbmeb-1463	20	66	the	the	DET
ajbmeb-1463	20	67	energy	energy	NOUN
ajbmeb-1463	20	68	used	use	VERB
ajbmeb-1463	20	69	and	and	CCONJ
ajbmeb-1463	20	70	the	the	DET
ajbmeb-1463	20	71	efficiency	efficiency	NOUN
ajbmeb-1463	20	72	of	of	ADP
ajbmeb-1463	20	73	its	its	PRON
ajbmeb-1463	20	74	use	use	NOUN
ajbmeb-1463	20	75	and	and	CCONJ
ajbmeb-1463	20	76	according	accord	VERB
ajbmeb-1463	20	77	to	to	ADP
ajbmeb-1463	20	78	that	that	DET
ajbmeb-1463	20	79	pillar	pillar	NOUN
ajbmeb-1463	20	80	,	,	PUNCT
ajbmeb-1463	20	81	resources	resource	NOUN
ajbmeb-1463	20	82	are	be	AUX
ajbmeb-1463	20	83	classified	classify	VERB
ajbmeb-1463	20	84	within	within	ADP
ajbmeb-1463	20	85	the	the	DET
ajbmeb-1463	20	86	resource	resource	NOUN
ajbmeb-1463	20	87	pools	pool	NOUN
ajbmeb-1463	20	88	,	,	PUNCT
ajbmeb-1463	20	89	to	to	PART
ajbmeb-1463	20	90	rely	rely	VERB
ajbmeb-1463	20	91	on	on	ADP
ajbmeb-1463	20	92	the	the	DET
ajbmeb-1463	20	93	idea	idea	NOUN
ajbmeb-1463	20	94	that	that	SCONJ
ajbmeb-1463	20	95	resource	resource	NOUN
ajbmeb-1463	20	96	pools	pool	NOUN
ajbmeb-1463	20	97	should	should	AUX
ajbmeb-1463	20	98	include	include	VERB
ajbmeb-1463	20	99	the	the	DET
ajbmeb-1463	20	100	costs	cost	NOUN
ajbmeb-1463	20	101	associated	associate	VERB
ajbmeb-1463	20	102	with	with	ADP
ajbmeb-1463	20	103	each	each	DET
ajbmeb-1463	20	104	type	type	NOUN
ajbmeb-1463	20	105	of	of	ADP
ajbmeb-1463	20	106	resource	resource	NOUN
ajbmeb-1463	20	107	and	and	CCONJ
ajbmeb-1463	20	108	each	each	DET
ajbmeb-1463	20	109	center	center	NOUN
ajbmeb-1463	20	110	’s	’s	PART
ajbmeb-1463	20	111	resources	resource	NOUN
ajbmeb-1463	20	112	must	must	AUX
ajbmeb-1463	20	113	be	be	AUX
ajbmeb-1463	20	114	uniform	uniform	ADJ
ajbmeb-1463	20	115	and	and	CCONJ
ajbmeb-1463	20	116	under	under	ADP
ajbmeb-1463	20	117	the	the	DET
ajbmeb-1463	20	118	responsibility	responsibility	NOUN
ajbmeb-1463	20	119	of	of	ADP
ajbmeb-1463	20	120	only	only	ADV
ajbmeb-1463	20	121	one	one	NUM
ajbmeb-1463	20	122	director	director	NOUN
ajbmeb-1463	20	123	,	,	PUNCT
ajbmeb-1463	20	124	by	by	ADP
ajbmeb-1463	20	125	pooling	pool	VERB
ajbmeb-1463	20	126	resources	resource	NOUN
ajbmeb-1463	20	127	around	around	ADP
ajbmeb-1463	20	128	a	a	DET
ajbmeb-1463	20	129	simplified	simplified	ADJ
ajbmeb-1463	20	130	output	output	NOUN
ajbmeb-1463	20	131	scale	scale	NOUN
ajbmeb-1463	20	132	,	,	PUNCT
ajbmeb-1463	20	133	cost	cost	NOUN
ajbmeb-1463	20	134	centers	center	NOUN
ajbmeb-1463	20	135	have	have	AUX
ajbmeb-1463	20	136	become	become	VERB
ajbmeb-1463	20	137	easier	easy	ADJ
ajbmeb-1463	20	138	to	to	PART
ajbmeb-1463	20	139	manage	manage	VERB
ajbmeb-1463	20	140	.	.	PUNCT
ajbmeb-1463	21	1	b.	b.	PROPN
ajbmeb-1463	21	2	nature	nature	NOUN
ajbmeb-1463	21	3	of	of	ADP
ajbmeb-1463	21	4	cost	cost	NOUN
ajbmeb-1463	21	5	:	:	PUNCT
ajbmeb-1463	21	6	rca	rca	PROPN
ajbmeb-1463	21	7	is	be	AUX
ajbmeb-1463	21	8	based	base	VERB
ajbmeb-1463	21	9	on	on	ADP
ajbmeb-1463	21	10	the	the	DET
ajbmeb-1463	21	11	fact	fact	NOUN
ajbmeb-1463	21	12	that	that	SCONJ
ajbmeb-1463	21	13	the	the	DET
ajbmeb-1463	21	14	underlying	underlie	VERB
ajbmeb-1463	21	15	cause	cause	NOUN
ajbmeb-1463	21	16	of	of	ADP
ajbmeb-1463	21	17	cost	cost	NOUN
ajbmeb-1463	21	18	occurrence	occurrence	NOUN
ajbmeb-1463	21	19	is	be	AUX
ajbmeb-1463	21	20	resource	resource	NOUN
ajbmeb-1463	21	21	consumption	consumption	NOUN
ajbmeb-1463	21	22	through	through	ADP
ajbmeb-1463	21	23	resource	resource	NOUN
ajbmeb-1463	21	24	depletion	depletion	NOUN
ajbmeb-1463	21	25	and	and	CCONJ
ajbmeb-1463	21	26	cost	cost	NOUN
ajbmeb-1463	21	27	behavior	behavior	NOUN
ajbmeb-1463	21	28	pattern	pattern	NOUN
ajbmeb-1463	21	29	and	and	CCONJ
ajbmeb-1463	21	30	the	the	DET
ajbmeb-1463	21	31	input	input	NOUN
ajbmeb-1463	21	32	distinguishes	distinguish	VERB
ajbmeb-1463	21	33	between	between	ADP
ajbmeb-1463	21	34	two	two	NUM
ajbmeb-1463	21	35	key	key	ADJ
ajbmeb-1463	21	36	cost	cost	NOUN
ajbmeb-1463	21	37	dimensions	dimension	NOUN
ajbmeb-1463	21	38	,	,	PUNCT
ajbmeb-1463	21	39	the	the	DET
ajbmeb-1463	21	40	first	first	ADJ
ajbmeb-1463	21	41	being	be	AUX
ajbmeb-1463	21	42	the	the	DET
ajbmeb-1463	21	43	initial	initial	ADJ
ajbmeb-1463	21	44	nature	nature	NOUN
ajbmeb-1463	21	45	of	of	ADP
ajbmeb-1463	21	46	the	the	DET
ajbmeb-1463	21	47	cost	cost	NOUN
ajbmeb-1463	21	48	,	,	PUNCT
ajbmeb-1463	21	49	whether	whether	SCONJ
ajbmeb-1463	21	50	fixed	fix	VERB
ajbmeb-1463	21	51	or	or	CCONJ
ajbmeb-1463	21	52	variable	variable	ADJ
ajbmeb-1463	21	53	costs	cost	NOUN
ajbmeb-1463	21	54	,	,	PUNCT
ajbmeb-1463	21	55	the	the	DET
ajbmeb-1463	21	56	second	second	NOUN
ajbmeb-1463	21	57	is	be	AUX
ajbmeb-1463	21	58	the	the	DET
ajbmeb-1463	21	59	potential	potential	ADJ
ajbmeb-1463	21	60	nature	nature	NOUN
ajbmeb-1463	21	61	of	of	ADP
ajbmeb-1463	21	62	variable	variable	ADJ
ajbmeb-1463	21	63	costs	cost	NOUN
ajbmeb-1463	21	64	,	,	PUNCT
ajbmeb-1463	21	65	which	which	PRON
ajbmeb-1463	21	66	explains	explain	VERB
ajbmeb-1463	21	67	the	the	DET
ajbmeb-1463	21	68	likelihood	likelihood	NOUN
ajbmeb-1463	21	69	of	of	ADP
ajbmeb-1463	21	70	a	a	DET
ajbmeb-1463	21	71	relative	relative	ADJ
ajbmeb-1463	21	72	change	change	NOUN
ajbmeb-1463	21	73	in	in	ADP
ajbmeb-1463	21	74	costs	cost	NOUN
ajbmeb-1463	21	75	at	at	ADP
ajbmeb-1463	21	76	the	the	DET
ajbmeb-1463	21	77	point	point	NOUN
ajbmeb-1463	21	78	of	of	ADP
ajbmeb-1463	21	79	consumption	consumption	NOUN
ajbmeb-1463	21	80	.	.	PUNCT
ajbmeb-1463	22	1	therefore	therefore	ADV
ajbmeb-1463	22	2	,	,	PUNCT
ajbmeb-1463	22	3	the	the	DET
ajbmeb-1463	22	4	method	method	NOUN
ajbmeb-1463	22	5	of	of	ADP
ajbmeb-1463	22	6	allocating	allocate	VERB
ajbmeb-1463	22	7	costs	cost	NOUN
ajbmeb-1463	22	8	must	must	AUX
ajbmeb-1463	22	9	be	be	AUX
ajbmeb-1463	22	10	linked	link	VERB
ajbmeb-1463	22	11	to	to	ADP
ajbmeb-1463	22	12	resource	resource	NOUN
ajbmeb-1463	22	13	consumption	consumption	NOUN
ajbmeb-1463	22	14	models	model	NOUN
ajbmeb-1463	22	15	,	,	PUNCT
ajbmeb-1463	22	16	addressing	address	VERB
ajbmeb-1463	22	17	the	the	DET
ajbmeb-1463	22	18	nature	nature	NOUN
ajbmeb-1463	22	19	of	of	ADP
ajbmeb-1463	22	20	variable	variable	ADJ
ajbmeb-1463	22	21	costs	cost	NOUN
ajbmeb-1463	22	22	,	,	PUNCT
ajbmeb-1463	22	23	either	either	CCONJ
ajbmeb-1463	22	24	variable	variable	ADJ
ajbmeb-1463	22	25	costs	cost	NOUN
ajbmeb-1463	22	26	or	or	CCONJ
ajbmeb-1463	22	27	fixed	fix	VERB
ajbmeb-1463	22	28	costs	cost	NOUN
ajbmeb-1463	22	29	.	.	PUNCT
ajbmeb-1463	23	1	c.	c.	NOUN
ajbmeb-1463	23	2	using	use	VERB
ajbmeb-1463	23	3	the	the	DET
ajbmeb-1463	23	4	cost	cost	NOUN
ajbmeb-1463	23	5	model	model	NOUN
ajbmeb-1463	23	6	on	on	ADP
ajbmeb-1463	23	7	a	a	DET
ajbmeb-1463	23	8	quantitative	quantitative	ADJ
ajbmeb-1463	23	9	basis	basis	NOUN
ajbmeb-1463	23	10	:	:	PUNCT
ajbmeb-1463	23	11	the	the	DET
ajbmeb-1463	23	12	input	input	NOUN
ajbmeb-1463	23	13	(	(	PUNCT
ajbmeb-1463	23	14	rca	rca	PROPN
ajbmeb-1463	23	15	)	)	PUNCT
ajbmeb-1463	23	16	depends	depend	VERB
ajbmeb-1463	23	17	on	on	ADP
ajbmeb-1463	23	18	measuring	measure	VERB
ajbmeb-1463	23	19	resource	resource	NOUN
ajbmeb-1463	23	20	outputs	output	NOUN
ajbmeb-1463	23	21	in	in	ADP
ajbmeb-1463	23	22	the	the	DET
ajbmeb-1463	23	23	form	form	NOUN
ajbmeb-1463	23	24	of	of	ADP
ajbmeb-1463	23	25	quantitative	quantitative	ADJ
ajbmeb-1463	23	26	units	unit	NOUN
ajbmeb-1463	23	27	of	of	ADP
ajbmeb-1463	23	28	direct	direct	ADJ
ajbmeb-1463	23	29	working	working	NOUN
ajbmeb-1463	23	30	hours	hour	NOUN
ajbmeb-1463	23	31	,	,	PUNCT
ajbmeb-1463	23	32	number	number	NOUN
ajbmeb-1463	23	33	of	of	ADP
ajbmeb-1463	23	34	machine	machine	NOUN
ajbmeb-1463	23	35	turnover	turnover	NOUN
ajbmeb-1463	23	36	hours	hour	NOUN
ajbmeb-1463	23	37	and	and	CCONJ
ajbmeb-1463	23	38	other	other	ADJ
ajbmeb-1463	23	39	foundations	foundation	NOUN
ajbmeb-1463	23	40	.	.	PUNCT
ajbmeb-1463	24	1	the	the	DET
ajbmeb-1463	24	2	planned	plan	VERB
ajbmeb-1463	24	3	and	and	CCONJ
ajbmeb-1463	24	4	actual	actual	ADJ
ajbmeb-1463	24	5	cost	cost	NOUN
ajbmeb-1463	24	6	is	be	AUX
ajbmeb-1463	24	7	allocated	allocate	VERB
ajbmeb-1463	24	8	to	to	ADP
ajbmeb-1463	24	9	different	different	ADJ
ajbmeb-1463	24	10	cost	cost	NOUN
ajbmeb-1463	24	11	units	unit	NOUN
ajbmeb-1463	24	12	on	on	ADP
ajbmeb-1463	24	13	the	the	DET
ajbmeb-1463	24	14	basis	basis	NOUN
ajbmeb-1463	24	15	of	of	ADP
ajbmeb-1463	24	16	what	what	PRON
ajbmeb-1463	24	17	consumed	consume	VERB
ajbmeb-1463	24	18	a	a	DET
ajbmeb-1463	24	19	quantity	quantity	NOUN
ajbmeb-1463	24	20	of	of	ADP
ajbmeb-1463	24	21	these	these	DET
ajbmeb-1463	24	22	resources	resource	NOUN
ajbmeb-1463	24	23	taking	take	VERB
ajbmeb-1463	24	24	into	into	ADP
ajbmeb-1463	24	25	account	account	NOUN
ajbmeb-1463	24	26	the	the	DET
ajbmeb-1463	24	27	causal	causal	ADJ
ajbmeb-1463	24	28	relationships	relationship	NOUN
ajbmeb-1463	24	29	between	between	ADP
ajbmeb-1463	24	30	actual	actual	ADJ
ajbmeb-1463	24	31	resources	resource	NOUN
ajbmeb-1463	24	32	.	.	PUNCT
ajbmeb-1463	25	1	2	2	NUM
ajbmeb-1463	25	2	.	.	X
ajbmeb-1463	25	3	3	3	NUM
ajbmeb-1463	25	4	.	.	X
ajbmeb-1463	26	1	the	the	DET
ajbmeb-1463	26	2	importance	importance	NOUN
ajbmeb-1463	26	3	of	of	ADP
ajbmeb-1463	26	4	accounting	account	VERB
ajbmeb-1463	26	5	for	for	ADP
ajbmeb-1463	26	6	resource	resource	NOUN
ajbmeb-1463	26	7	consumption	consumption	NOUN
ajbmeb-1463	26	8	:	:	PUNCT
ajbmeb-1463	26	9	accounting	accounting	NOUN
ajbmeb-1463	26	10	literature	literature	NOUN
ajbmeb-1463	26	11	has	have	AUX
ajbmeb-1463	26	12	set	set	VERB
ajbmeb-1463	26	13	many	many	ADJ
ajbmeb-1463	26	14	objectives	objective	NOUN
ajbmeb-1463	26	15	for	for	ADP
ajbmeb-1463	26	16	the	the	DET
ajbmeb-1463	26	17	rca	rca	PROPN
ajbmeb-1463	26	18	input	input	NOUN
ajbmeb-1463	26	19	,	,	PUNCT
ajbmeb-1463	26	20	the	the	DET
ajbmeb-1463	26	21	most	most	ADV
ajbmeb-1463	26	22	important	important	ADJ
ajbmeb-1463	26	23	of	of	ADP
ajbmeb-1463	26	24	which	which	PRON
ajbmeb-1463	26	25	are	be	AUX
ajbmeb-1463	26	26	:	:	PUNCT
ajbmeb-1463	26	27	a.	a.	NOUN
ajbmeb-1463	26	28	the	the	DET
ajbmeb-1463	26	29	method	method	NOUN
ajbmeb-1463	26	30	of	of	ADP
ajbmeb-1463	26	31	accounting	account	VERB
ajbmeb-1463	26	32	for	for	ADP
ajbmeb-1463	26	33	resource	resource	NOUN
ajbmeb-1463	26	34	consumption	consumption	NOUN
ajbmeb-1463	26	35	is	be	AUX
ajbmeb-1463	26	36	a	a	DET
ajbmeb-1463	26	37	cost	cost	NOUN
ajbmeb-1463	26	38	management	management	NOUN
ajbmeb-1463	26	39	accounting	accounting	NOUN
ajbmeb-1463	26	40	tool	tool	NOUN
ajbmeb-1463	26	41	that	that	PRON
ajbmeb-1463	26	42	aims	aim	VERB
ajbmeb-1463	26	43	to	to	PART
ajbmeb-1463	26	44	provide	provide	VERB
ajbmeb-1463	26	45	appropriate	appropriate	ADJ
ajbmeb-1463	26	46	information	information	NOUN
ajbmeb-1463	26	47	on	on	ADP
ajbmeb-1463	26	48	how	how	SCONJ
ajbmeb-1463	26	49	to	to	PART
ajbmeb-1463	26	50	efficiently	efficiently	ADV
ajbmeb-1463	26	51	utilize	utilize	VERB
ajbmeb-1463	26	52	available	available	ADJ
ajbmeb-1463	26	53	resources	resource	NOUN
ajbmeb-1463	26	54	and	and	CCONJ
ajbmeb-1463	26	55	employ	employ	VERB
ajbmeb-1463	26	56	surplus	surplus	NOUN
ajbmeb-1463	26	57	idle	idle	ADJ
ajbmeb-1463	26	58	energy	energy	NOUN
ajbmeb-1463	26	59	,	,	PUNCT
ajbmeb-1463	26	60	thereby	thereby	ADV
ajbmeb-1463	26	61	contributing	contribute	VERB
ajbmeb-1463	26	62	to	to	ADP
ajbmeb-1463	26	63	increased	increase	VERB
ajbmeb-1463	26	64	productivity	productivity	NOUN
ajbmeb-1463	26	65	and	and	CCONJ
ajbmeb-1463	26	66	lower	low	ADJ
ajbmeb-1463	26	67	product	product	NOUN
ajbmeb-1463	26	68	cost	cost	NOUN
ajbmeb-1463	26	69	,	,	PUNCT
ajbmeb-1463	26	70	thereby	thereby	ADV
ajbmeb-1463	26	71	increasing	increase	VERB
ajbmeb-1463	26	72	the	the	DET
ajbmeb-1463	26	73	company	company	NOUN
ajbmeb-1463	26	74	's	's	PART
ajbmeb-1463	26	75	profits	profit	NOUN
ajbmeb-1463	26	76	and	and	CCONJ
ajbmeb-1463	26	77	supporting	support	VERB
ajbmeb-1463	26	78	its	its	PRON
ajbmeb-1463	26	79	competitive	competitive	ADJ
ajbmeb-1463	26	80	position	position	NOUN
ajbmeb-1463	26	81	(	(	PUNCT
ajbmeb-1463	26	82	abbas	abbas	PROPN
ajbmeb-1463	26	83	,	,	PUNCT
ajbmeb-1463	26	84	2020:870	2020:870	NOUN
ajbmeb-1463	26	85	)	)	PUNCT
ajbmeb-1463	26	86	.	.	PUNCT
ajbmeb-1463	27	1	b.	b.	PROPN
ajbmeb-1463	27	2	provide	provide	VERB
ajbmeb-1463	27	3	control	control	NOUN
ajbmeb-1463	27	4	over	over	ADP
ajbmeb-1463	27	5	the	the	DET
ajbmeb-1463	27	6	use	use	NOUN
ajbmeb-1463	27	7	of	of	ADP
ajbmeb-1463	27	8	resources	resource	NOUN
ajbmeb-1463	27	9	by	by	ADP
ajbmeb-1463	27	10	tracking	track	VERB
ajbmeb-1463	27	11	the	the	DET
ajbmeb-1463	27	12	quantities	quantity	NOUN
ajbmeb-1463	27	13	of	of	ADP
ajbmeb-1463	27	14	resources	resource	NOUN
ajbmeb-1463	27	15	used	use	VERB
ajbmeb-1463	27	16	and	and	CCONJ
ajbmeb-1463	27	17	not	not	PART
ajbmeb-1463	27	18	used	use	VERB
ajbmeb-1463	27	19	and	and	CCONJ
ajbmeb-1463	27	20	identifying	identify	VERB
ajbmeb-1463	27	21	inactive	inactive	ADJ
ajbmeb-1463	27	22	and	and	CCONJ
ajbmeb-1463	27	23	continuously	continuously	ADV
ajbmeb-1463	27	24	restricted	restrict	VERB
ajbmeb-1463	27	25	capacities	capacity	NOUN
ajbmeb-1463	27	26	to	to	PART
ajbmeb-1463	27	27	optimize	optimize	VERB
ajbmeb-1463	27	28	the	the	DET
ajbmeb-1463	27	29	utilization	utilization	NOUN
ajbmeb-1463	27	30	of	of	ADP
ajbmeb-1463	27	31	the	the	DET
ajbmeb-1463	27	32	company	company	NOUN
ajbmeb-1463	27	33	's	's	PART
ajbmeb-1463	27	34	available	available	ADJ
ajbmeb-1463	27	35	resources	resource	NOUN
ajbmeb-1463	27	36	(	(	PUNCT
ajbmeb-1463	27	37	abu	abu	PROPN
ajbmeb-1463	27	38	sha	sha	PROPN
ajbmeb-1463	27	39	'	'	PROPN
ajbmeb-1463	27	40	aisha	aisha	PROPN
ajbmeb-1463	27	41	,	,	PUNCT
ajbmeb-1463	27	42	423:2016	423:2016	PROPN
ajbmeb-1463	27	43	)	)	PUNCT
ajbmeb-1463	27	44	.	.	PUNCT
ajbmeb-1463	28	1	c.	c.	NOUN
ajbmeb-1463	28	2	resource	resource	NOUN
ajbmeb-1463	28	3	consumption	consumption	NOUN
ajbmeb-1463	28	4	accounting	accounting	NOUN
ajbmeb-1463	28	5	highlights	highlight	NOUN
ajbmeb-1463	28	6	the	the	DET
ajbmeb-1463	28	7	potential	potential	NOUN
ajbmeb-1463	28	8	of	of	ADP
ajbmeb-1463	28	9	resources	resource	NOUN
ajbmeb-1463	28	10	to	to	PART
ajbmeb-1463	28	11	create	create	VERB
ajbmeb-1463	28	12	value	value	NOUN
ajbmeb-1463	28	13	added	add	VERB
ajbmeb-1463	28	14	for	for	ADP
ajbmeb-1463	28	15	the	the	DET
ajbmeb-1463	28	16	customer	customer	NOUN
ajbmeb-1463	28	17	both	both	CCONJ
ajbmeb-1463	28	18	through	through	ADP
ajbmeb-1463	28	19	optimal	optimal	ADJ
ajbmeb-1463	28	20	utilization	utilization	NOUN
ajbmeb-1463	28	21	of	of	ADP
ajbmeb-1463	28	22	the	the	DET
ajbmeb-1463	28	23	interchangeable	interchangeable	ADJ
ajbmeb-1463	28	24	and	and	CCONJ
ajbmeb-1463	28	25	non	non	ADJ
ajbmeb-1463	28	26	-	-	ADJ
ajbmeb-1463	28	27	interchangeable	interchangeable	ADJ
ajbmeb-1463	28	28	relationships	relationship	NOUN
ajbmeb-1463	28	29	between	between	ADP
ajbmeb-1463	28	30	resources	resource	NOUN
ajbmeb-1463	28	31	and	and	CCONJ
ajbmeb-1463	28	32	activities	activity	NOUN
ajbmeb-1463	28	33	and	and	CCONJ
ajbmeb-1463	28	34	between	between	ADP
ajbmeb-1463	28	35	resources	resource	NOUN
ajbmeb-1463	28	36	and	and	CCONJ
ajbmeb-1463	28	37	each	each	DET
ajbmeb-1463	28	38	other	other	ADJ
ajbmeb-1463	28	39	(	(	PUNCT
ajbmeb-1463	28	40	alkayadi	alkayadi	NOUN
ajbmeb-1463	28	41	,	,	PUNCT
ajbmeb-1463	28	42	2019:864	2019:864	NUM
ajbmeb-1463	28	43	)	)	PUNCT
ajbmeb-1463	28	44	.	.	PUNCT
ajbmeb-1463	29	1	d.	d.	PROPN
ajbmeb-1463	29	2	women	women	PROPN
ajbmeb-1463	29	3	's	's	PART
ajbmeb-1463	29	4	study	study	NOUN
ajbmeb-1463	29	5	the	the	DET
ajbmeb-1463	29	6	impact	impact	NOUN
ajbmeb-1463	29	7	of	of	ADP
ajbmeb-1463	29	8	the	the	DET
ajbmeb-1463	29	9	nature	nature	NOUN
ajbmeb-1463	29	10	of	of	ADP
ajbmeb-1463	29	11	the	the	DET
ajbmeb-1463	29	12	cost	cost	NOUN
ajbmeb-1463	29	13	on	on	ADP
ajbmeb-1463	29	14	resource	resource	NOUN
ajbmeb-1463	29	15	consumption	consumption	NOUN
ajbmeb-1463	29	16	according	accord	VERB
ajbmeb-1463	29	17	to	to	ADP
ajbmeb-1463	29	18	two	two	NUM
ajbmeb-1463	29	19	factors	factor	NOUN
ajbmeb-1463	29	20	:	:	PUNCT
ajbmeb-1463	29	21	the	the	DET
ajbmeb-1463	29	22	basic	basic	ADJ
ajbmeb-1463	29	23	nature	nature	NOUN
ajbmeb-1463	29	24	of	of	ADP
ajbmeb-1463	29	25	the	the	DET
ajbmeb-1463	29	26	cost	cost	NOUN
ajbmeb-1463	29	27	and	and	CCONJ
ajbmeb-1463	29	28	the	the	DET
ajbmeb-1463	29	29	potential	potential	ADJ
ajbmeb-1463	29	30	nature	nature	NOUN
ajbmeb-1463	29	31	of	of	ADP
ajbmeb-1463	29	32	the	the	DET
ajbmeb-1463	29	33	variable	variable	ADJ
ajbmeb-1463	29	34	cost	cost	NOUN
ajbmeb-1463	29	35	(	(	PUNCT
ajbmeb-1463	29	36	al	al	PROPN
ajbmeb-1463	29	37	-	-	PUNCT
ajbmeb-1463	29	38	hussein	hussein	PROPN
ajbmeb-1463	29	39	,	,	PUNCT
ajbmeb-1463	29	40	2016:27	2016:27	NUM
ajbmeb-1463	29	41	)	)	PUNCT
ajbmeb-1463	29	42	.	.	PUNCT
ajbmeb-1463	30	1	e.	e.	PROPN
ajbmeb-1463	30	2	provide	provide	VERB
ajbmeb-1463	30	3	accurate	accurate	ADJ
ajbmeb-1463	30	4	and	and	CCONJ
ajbmeb-1463	30	5	fair	fair	ADJ
ajbmeb-1463	30	6	measures	measure	NOUN
ajbmeb-1463	30	7	of	of	ADP
ajbmeb-1463	30	8	performance	performance	NOUN
ajbmeb-1463	30	9	by	by	ADP
ajbmeb-1463	30	10	analyzing	analyze	VERB
ajbmeb-1463	30	11	deviations	deviation	NOUN
ajbmeb-1463	30	12	and	and	CCONJ
ajbmeb-1463	30	13	separating	separate	VERB
ajbmeb-1463	30	14	the	the	DET
ajbmeb-1463	30	15	amount	amount	NOUN
ajbmeb-1463	30	16	of	of	ADP
ajbmeb-1463	30	17	resources	resource	NOUN
ajbmeb-1463	30	18	consumed	consume	VERB
ajbmeb-1463	30	19	from	from	ADP
ajbmeb-1463	30	20	the	the	DET
ajbmeb-1463	30	21	corresponding	corresponding	ADJ
ajbmeb-1463	30	22	value	value	NOUN
ajbmeb-1463	30	23	,	,	PUNCT
ajbmeb-1463	30	24	thereby	thereby	ADV
ajbmeb-1463	30	25	providing	provide	VERB
ajbmeb-1463	30	26	more	more	ADV
ajbmeb-1463	30	27	credible	credible	ADJ
ajbmeb-1463	30	28	and	and	CCONJ
ajbmeb-1463	30	29	objective	objective	ADJ
ajbmeb-1463	30	30	information	information	NOUN
ajbmeb-1463	30	31	in	in	ADP
ajbmeb-1463	30	32	analyzing	analyze	VERB
ajbmeb-1463	30	33	deviations	deviation	NOUN
ajbmeb-1463	30	34	which	which	PRON
ajbmeb-1463	30	35	contributes	contribute	VERB
ajbmeb-1463	30	36	to	to	ADP
ajbmeb-1463	30	37	the	the	DET
ajbmeb-1463	30	38	effective	effective	ADJ
ajbmeb-1463	30	39	application	application	NOUN
ajbmeb-1463	30	40	of	of	ADP
ajbmeb-1463	30	41	the	the	DET
ajbmeb-1463	30	42	principles	principle	NOUN
ajbmeb-1463	30	43	of	of	ADP
ajbmeb-1463	30	44	accountability	accountability	NOUN
ajbmeb-1463	30	45	for	for	ADP
ajbmeb-1463	30	46	all	all	DET
ajbmeb-1463	30	47	company	company	NOUN
ajbmeb-1463	30	48	functions	function	NOUN
ajbmeb-1463	30	49	(	(	PUNCT
ajbmeb-1463	30	50	al	al	PROPN
ajbmeb-1463	30	51	-	-	PUNCT
ajbmeb-1463	30	52	saied	saie	VERB
ajbmeb-1463	30	53	.	.	PUNCT
ajbmeb-1463	30	54	,	,	PUNCT
ajbmeb-1463	30	55	2019:28	2019:28	NUM
ajbmeb-1463	30	56	)	)	PUNCT
ajbmeb-1463	30	57	.	.	PUNCT
ajbmeb-1463	31	1	american	american	PROPN
ajbmeb-1463	31	2	journal	journal	PROPN
ajbmeb-1463	31	3	of	of	ADP
ajbmeb-1463	31	4	business	business	NOUN
ajbmeb-1463	31	5	management	management	NOUN
ajbmeb-1463	31	6	,	,	PUNCT
ajbmeb-1463	31	7	economics	economic	NOUN
ajbmeb-1463	31	8	and	and	CCONJ
ajbmeb-1463	31	9	banking	banking	NOUN
ajbmeb-1463	31	10	volume	volume	NOUN
ajbmeb-1463	31	11	18	18	NUM
ajbmeb-1463	31	12	nov	nov	PROPN
ajbmeb-1463	31	13	.	.	PROPN
ajbmeb-1463	31	14	,	,	PUNCT
ajbmeb-1463	31	15	2023	2023	NUM
ajbmeb-1463	31	16	p	p	NOUN
ajbmeb-1463	31	17	a	a	PRON
ajbmeb-1463	31	18	g	g	NOUN
ajbmeb-1463	31	19	e	e	NOUN
ajbmeb-1463	31	20	|	|	ADV
ajbmeb-1463	31	21	85	85	NUM
ajbmeb-1463	31	22	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1463	31	23	in	in	ADP
ajbmeb-1463	31	24	the	the	DET
ajbmeb-1463	31	25	view	view	NOUN
ajbmeb-1463	31	26	of	of	ADP
ajbmeb-1463	31	27	the	the	DET
ajbmeb-1463	31	28	researchers	researcher	NOUN
ajbmeb-1463	31	29	,	,	PUNCT
ajbmeb-1463	31	30	the	the	DET
ajbmeb-1463	31	31	main	main	ADJ
ajbmeb-1463	31	32	objective	objective	NOUN
ajbmeb-1463	31	33	of	of	ADP
ajbmeb-1463	31	34	the	the	DET
ajbmeb-1463	31	35	resource	resource	NOUN
ajbmeb-1463	31	36	consumption	consumption	NOUN
ajbmeb-1463	31	37	accounting	accounting	NOUN
ajbmeb-1463	31	38	input	input	NOUN
ajbmeb-1463	31	39	is	be	AUX
ajbmeb-1463	31	40	to	to	PART
ajbmeb-1463	31	41	optimize	optimize	VERB
ajbmeb-1463	31	42	the	the	DET
ajbmeb-1463	31	43	utilization	utilization	NOUN
ajbmeb-1463	31	44	of	of	ADP
ajbmeb-1463	31	45	the	the	DET
ajbmeb-1463	31	46	resources	resource	NOUN
ajbmeb-1463	31	47	available	available	ADJ
ajbmeb-1463	31	48	to	to	ADP
ajbmeb-1463	31	49	the	the	DET
ajbmeb-1463	31	50	company	company	NOUN
ajbmeb-1463	31	51	,	,	PUNCT
ajbmeb-1463	31	52	whether	whether	SCONJ
ajbmeb-1463	31	53	human	human	ADJ
ajbmeb-1463	31	54	or	or	CCONJ
ajbmeb-1463	31	55	material	material	NOUN
ajbmeb-1463	31	56	,	,	PUNCT
ajbmeb-1463	31	57	and	and	CCONJ
ajbmeb-1463	31	58	to	to	PART
ajbmeb-1463	31	59	strengthen	strengthen	VERB
ajbmeb-1463	31	60	the	the	DET
ajbmeb-1463	31	61	utilization	utilization	NOUN
ajbmeb-1463	31	62	of	of	ADP
ajbmeb-1463	31	63	inactive	inactive	ADJ
ajbmeb-1463	31	64	energy	energy	NOUN
ajbmeb-1463	31	65	in	in	ADP
ajbmeb-1463	31	66	order	order	NOUN
ajbmeb-1463	31	67	to	to	PART
ajbmeb-1463	31	68	reduce	reduce	VERB
ajbmeb-1463	31	69	the	the	DET
ajbmeb-1463	31	70	cost	cost	NOUN
ajbmeb-1463	31	71	of	of	ADP
ajbmeb-1463	31	72	products	product	NOUN
ajbmeb-1463	31	73	and	and	CCONJ
ajbmeb-1463	31	74	thereby	thereby	ADV
ajbmeb-1463	31	75	increase	increase	VERB
ajbmeb-1463	31	76	the	the	DET
ajbmeb-1463	31	77	company	company	NOUN
ajbmeb-1463	31	78	's	's	PART
ajbmeb-1463	31	79	profitability	profitability	NOUN
ajbmeb-1463	31	80	and	and	CCONJ
ajbmeb-1463	31	81	competitiveness	competitiveness	NOUN
ajbmeb-1463	31	82	.	.	PUNCT
ajbmeb-1463	32	1	2	2	NUM
ajbmeb-1463	32	2	.	.	X
ajbmeb-1463	32	3	4	4	NUM
ajbmeb-1463	32	4	.	.	PUNCT
ajbmeb-1463	33	1	the	the	DET
ajbmeb-1463	33	2	concept	concept	NOUN
ajbmeb-1463	33	3	of	of	ADP
ajbmeb-1463	33	4	accountability	accountability	NOUN
ajbmeb-1463	33	5	of	of	ADP
ajbmeb-1463	33	6	responsibility	responsibility	NOUN
ajbmeb-1463	33	7	:	:	PUNCT
ajbmeb-1463	33	8	accountability	accountability	NOUN
ajbmeb-1463	33	9	of	of	ADP
ajbmeb-1463	33	10	responsibility	responsibility	NOUN
ajbmeb-1463	33	11	is	be	AUX
ajbmeb-1463	33	12	a	a	DET
ajbmeb-1463	33	13	comprehensive	comprehensive	ADJ
ajbmeb-1463	33	14	operational	operational	ADJ
ajbmeb-1463	33	15	system	system	NOUN
ajbmeb-1463	33	16	that	that	PRON
ajbmeb-1463	33	17	links	link	VERB
ajbmeb-1463	33	18	administrative	administrative	ADJ
ajbmeb-1463	33	19	management	management	NOUN
ajbmeb-1463	33	20	with	with	ADP
ajbmeb-1463	33	21	the	the	DET
ajbmeb-1463	33	22	accounting	accounting	NOUN
ajbmeb-1463	33	23	system	system	NOUN
ajbmeb-1463	33	24	by	by	ADP
ajbmeb-1463	33	25	dividing	divide	VERB
ajbmeb-1463	33	26	the	the	DET
ajbmeb-1463	33	27	project	project	NOUN
ajbmeb-1463	33	28	into	into	ADP
ajbmeb-1463	33	29	centers	center	NOUN
ajbmeb-1463	33	30	of	of	ADP
ajbmeb-1463	33	31	responsibility	responsibility	NOUN
ajbmeb-1463	33	32	that	that	PRON
ajbmeb-1463	33	33	help	help	AUX
ajbmeb-1463	33	34	link	link	VERB
ajbmeb-1463	33	35	performance	performance	NOUN
ajbmeb-1463	33	36	to	to	ADP
ajbmeb-1463	33	37	those	those	PRON
ajbmeb-1463	33	38	responsible	responsible	ADJ
ajbmeb-1463	33	39	for	for	ADP
ajbmeb-1463	33	40	such	such	ADJ
ajbmeb-1463	33	41	performance	performance	NOUN
ajbmeb-1463	33	42	through	through	ADP
ajbmeb-1463	33	43	an	an	DET
ajbmeb-1463	33	44	integrated	integrated	ADJ
ajbmeb-1463	33	45	reporting	reporting	NOUN
ajbmeb-1463	33	46	system	system	NOUN
ajbmeb-1463	33	47	that	that	PRON
ajbmeb-1463	33	48	relies	rely	VERB
ajbmeb-1463	33	49	on	on	ADP
ajbmeb-1463	33	50	the	the	DET
ajbmeb-1463	33	51	application	application	NOUN
ajbmeb-1463	33	52	of	of	ADP
ajbmeb-1463	33	53	the	the	DET
ajbmeb-1463	33	54	principle	principle	NOUN
ajbmeb-1463	33	55	of	of	ADP
ajbmeb-1463	33	56	oversight	oversight	NOUN
ajbmeb-1463	33	57	with	with	ADP
ajbmeb-1463	33	58	exception	exception	NOUN
ajbmeb-1463	33	59	,	,	PUNCT
ajbmeb-1463	33	60	thus	thus	ADV
ajbmeb-1463	33	61	assisting	assist	VERB
ajbmeb-1463	33	62	in	in	ADP
ajbmeb-1463	33	63	the	the	DET
ajbmeb-1463	33	64	processes	process	NOUN
ajbmeb-1463	33	65	(	(	PUNCT
ajbmeb-1463	33	66	planning	planning	NOUN
ajbmeb-1463	33	67	,	,	PUNCT
ajbmeb-1463	33	68	organization	organization	NOUN
ajbmeb-1463	33	69	,	,	PUNCT
ajbmeb-1463	33	70	oversight	oversight	NOUN
ajbmeb-1463	33	71	and	and	CCONJ
ajbmeb-1463	33	72	evaluation	evaluation	NOUN
ajbmeb-1463	33	73	of	of	ADP
ajbmeb-1463	33	74	performance	performance	NOUN
ajbmeb-1463	33	75	)	)	PUNCT
ajbmeb-1463	33	76	;	;	PUNCT
ajbmeb-1463	33	77	today	today	NOUN
ajbmeb-1463	33	78	's	's	PART
ajbmeb-1463	33	79	companies	company	NOUN
ajbmeb-1463	33	80	are	be	AUX
ajbmeb-1463	33	81	characterized	characterize	VERB
ajbmeb-1463	33	82	by	by	ADP
ajbmeb-1463	33	83	complex	complex	ADJ
ajbmeb-1463	33	84	organizational	organizational	ADJ
ajbmeb-1463	33	85	structures	structure	NOUN
ajbmeb-1463	33	86	that	that	PRON
ajbmeb-1463	33	87	are	be	AUX
ajbmeb-1463	33	88	difficult	difficult	ADJ
ajbmeb-1463	33	89	to	to	PART
ajbmeb-1463	33	90	manage	manage	VERB
ajbmeb-1463	33	91	centrally	centrally	ADV
ajbmeb-1463	33	92	"	"	PUNCT
ajbmeb-1463	33	93	the	the	DET
ajbmeb-1463	33	94	responsibilities	responsibility	NOUN
ajbmeb-1463	33	95	and	and	CCONJ
ajbmeb-1463	33	96	delegation	delegation	NOUN
ajbmeb-1463	33	97	of	of	ADP
ajbmeb-1463	33	98	authority	authority	NOUN
ajbmeb-1463	33	99	for	for	ADP
ajbmeb-1463	33	100	making	make	VERB
ajbmeb-1463	33	101	and	and	CCONJ
ajbmeb-1463	33	102	implementing	implement	VERB
ajbmeb-1463	33	103	all	all	DET
ajbmeb-1463	33	104	decisions	decision	NOUN
ajbmeb-1463	33	105	relating	relate	VERB
ajbmeb-1463	33	106	to	to	ADP
ajbmeb-1463	33	107	the	the	DET
ajbmeb-1463	33	108	management	management	NOUN
ajbmeb-1463	33	109	of	of	ADP
ajbmeb-1463	33	110	financial	financial	ADJ
ajbmeb-1463	33	111	resources	resource	NOUN
ajbmeb-1463	33	112	have	have	VERB
ajbmeb-1463	33	113	to	to	PART
ajbmeb-1463	33	114	be	be	AUX
ajbmeb-1463	33	115	defined	define	VERB
ajbmeb-1463	33	116	.	.	PUNCT
ajbmeb-1463	34	1	accordingly	accordingly	ADV
ajbmeb-1463	34	2	,	,	PUNCT
ajbmeb-1463	34	3	each	each	DET
ajbmeb-1463	34	4	manager	manager	NOUN
ajbmeb-1463	34	5	is	be	AUX
ajbmeb-1463	34	6	given	give	VERB
ajbmeb-1463	34	7	the	the	DET
ajbmeb-1463	34	8	powers	power	NOUN
ajbmeb-1463	34	9	and	and	CCONJ
ajbmeb-1463	34	10	authorities	authority	NOUN
ajbmeb-1463	34	11	to	to	PART
ajbmeb-1463	34	12	manage	manage	VERB
ajbmeb-1463	34	13	the	the	DET
ajbmeb-1463	34	14	activity	activity	NOUN
ajbmeb-1463	34	15	and	and	CCONJ
ajbmeb-1463	34	16	carry	carry	VERB
ajbmeb-1463	34	17	out	out	ADP
ajbmeb-1463	34	18	the	the	DET
ajbmeb-1463	34	19	required	require	VERB
ajbmeb-1463	34	20	efficiently	efficiently	ADV
ajbmeb-1463	34	21	and	and	CCONJ
ajbmeb-1463	34	22	effectively	effectively	ADV
ajbmeb-1463	34	23	.	.	PUNCT
ajbmeb-1463	35	1	and	and	CCONJ
ajbmeb-1463	35	2	at	at	ADP
ajbmeb-1463	35	3	the	the	DET
ajbmeb-1463	35	4	same	same	ADJ
ajbmeb-1463	35	5	time	time	NOUN
ajbmeb-1463	35	6	responsible	responsible	ADJ
ajbmeb-1463	35	7	for	for	ADP
ajbmeb-1463	35	8	its	its	PRON
ajbmeb-1463	35	9	consequences	consequence	NOUN
ajbmeb-1463	35	10	(	(	PUNCT
ajbmeb-1463	35	11	adam	adam	PROPN
ajbmeb-1463	35	12	,	,	PUNCT
ajbmeb-1463	35	13	2020:1	2020:1	NUM
ajbmeb-1463	35	14	)	)	PUNCT
ajbmeb-1463	35	15	,	,	PUNCT
ajbmeb-1463	35	16	the	the	DET
ajbmeb-1463	35	17	definitions	definition	NOUN
ajbmeb-1463	35	18	of	of	ADP
ajbmeb-1463	35	19	accountability	accountability	NOUN
ajbmeb-1463	35	20	for	for	ADP
ajbmeb-1463	35	21	responsibility	responsibility	NOUN
ajbmeb-1463	35	22	have	have	AUX
ajbmeb-1463	35	23	been	be	AUX
ajbmeb-1463	35	24	varied	varied	ADJ
ajbmeb-1463	35	25	,	,	PUNCT
ajbmeb-1463	35	26	defined	define	VERB
ajbmeb-1463	35	27	as	as	ADP
ajbmeb-1463	35	28	a	a	DET
ajbmeb-1463	35	29	management	management	NOUN
ajbmeb-1463	35	30	control	control	NOUN
ajbmeb-1463	35	31	system	system	NOUN
ajbmeb-1463	35	32	based	base	VERB
ajbmeb-1463	35	33	on	on	ADP
ajbmeb-1463	35	34	the	the	DET
ajbmeb-1463	35	35	principles	principle	NOUN
ajbmeb-1463	35	36	of	of	ADP
ajbmeb-1463	35	37	delegation	delegation	NOUN
ajbmeb-1463	35	38	of	of	ADP
ajbmeb-1463	35	39	responsibility	responsibility	NOUN
ajbmeb-1463	35	40	and	and	CCONJ
ajbmeb-1463	35	41	positioning	position	VERB
ajbmeb-1463	35	42	the	the	DET
ajbmeb-1463	35	43	authority	authority	NOUN
ajbmeb-1463	35	44	is	be	AUX
ajbmeb-1463	35	45	delegated	delegate	VERB
ajbmeb-1463	35	46	to	to	ADP
ajbmeb-1463	35	47	the	the	DET
ajbmeb-1463	35	48	centre	centre	NOUN
ajbmeb-1463	35	49	of	of	ADP
ajbmeb-1463	35	50	responsibility	responsibility	NOUN
ajbmeb-1463	35	51	and	and	CCONJ
ajbmeb-1463	35	52	accountability	accountability	NOUN
ajbmeb-1463	35	53	for	for	ADP
ajbmeb-1463	35	54	the	the	DET
ajbmeb-1463	35	55	centre	centre	NOUN
ajbmeb-1463	35	56	's	's	PART
ajbmeb-1463	35	57	performance	performance	NOUN
ajbmeb-1463	35	58	;	;	PUNCT
ajbmeb-1463	35	59	under	under	ADP
ajbmeb-1463	35	60	which	which	PRON
ajbmeb-1463	35	61	managers	manager	NOUN
ajbmeb-1463	35	62	are	be	AUX
ajbmeb-1463	35	63	given	give	VERB
ajbmeb-1463	35	64	decision	decision	NOUN
ajbmeb-1463	35	65	-	-	PUNCT
ajbmeb-1463	35	66	making	make	VERB
ajbmeb-1463	35	67	authority	authority	NOUN
ajbmeb-1463	35	68	and	and	CCONJ
ajbmeb-1463	35	69	responsibilities	responsibility	NOUN
ajbmeb-1463	35	70	for	for	ADP
ajbmeb-1463	35	71	each	each	DET
ajbmeb-1463	35	72	activity	activity	NOUN
ajbmeb-1463	35	73	occurring	occur	VERB
ajbmeb-1463	35	74	in	in	ADP
ajbmeb-1463	35	75	a	a	DET
ajbmeb-1463	35	76	particular	particular	ADJ
ajbmeb-1463	35	77	area	area	NOUN
ajbmeb-1463	35	78	of	of	ADP
ajbmeb-1463	35	79	the	the	DET
ajbmeb-1463	35	80	company	company	NOUN
ajbmeb-1463	35	81	sector	sector	NOUN
ajbmeb-1463	35	82	activities	activity	NOUN
ajbmeb-1463	35	83	(	(	PUNCT
ajbmeb-1463	35	84	fowzia	fowzia	NOUN
ajbmeb-1463	35	85	,	,	PUNCT
ajbmeb-1463	35	86	2001:54	2001:54	NUM
ajbmeb-1463	35	87	)	)	PUNCT
ajbmeb-1463	35	88	,	,	PUNCT
ajbmeb-1463	35	89	it	it	PRON
ajbmeb-1463	35	90	defined	define	VERB
ajbmeb-1463	35	91	it	it	PRON
ajbmeb-1463	35	92	(	(	PUNCT
ajbmeb-1463	35	93	earning	earn	VERB
ajbmeb-1463	35	94	)	)	PUNCT
ajbmeb-1463	35	95	as	as	ADP
ajbmeb-1463	35	96	a	a	DET
ajbmeb-1463	35	97	system	system	NOUN
ajbmeb-1463	35	98	that	that	PRON
ajbmeb-1463	35	99	,	,	PUNCT
ajbmeb-1463	35	100	in	in	ADP
ajbmeb-1463	35	101	the	the	DET
ajbmeb-1463	35	102	light	light	NOUN
ajbmeb-1463	35	103	of	of	ADP
ajbmeb-1463	35	104	the	the	DET
ajbmeb-1463	35	105	concept	concept	NOUN
ajbmeb-1463	35	106	of	of	ADP
ajbmeb-1463	35	107	decentralization	decentralization	NOUN
ajbmeb-1463	35	108	,	,	PUNCT
ajbmeb-1463	35	109	provides	provide	VERB
ajbmeb-1463	35	110	accounting	accounting	NOUN
ajbmeb-1463	35	111	information	information	NOUN
ajbmeb-1463	35	112	on	on	ADP
ajbmeb-1463	35	113	managers	manager	NOUN
ajbmeb-1463	35	114	'	'	PART
ajbmeb-1463	35	115	performance	performance	NOUN
ajbmeb-1463	35	116	in	in	ADP
ajbmeb-1463	35	117	the	the	DET
ajbmeb-1463	35	118	sections	section	NOUN
ajbmeb-1463	35	119	through	through	ADP
ajbmeb-1463	35	120	performance	performance	NOUN
ajbmeb-1463	35	121	reports	report	NOUN
ajbmeb-1463	35	122	based	base	VERB
ajbmeb-1463	35	123	on	on	ADP
ajbmeb-1463	35	124	comparison	comparison	NOUN
ajbmeb-1463	35	125	of	of	ADP
ajbmeb-1463	35	126	actual	actual	ADJ
ajbmeb-1463	35	127	performance	performance	NOUN
ajbmeb-1463	35	128	with	with	ADP
ajbmeb-1463	35	129	the	the	DET
ajbmeb-1463	35	130	scheme	scheme	NOUN
ajbmeb-1463	35	131	with	with	ADP
ajbmeb-1463	35	132	a	a	DET
ajbmeb-1463	35	133	view	view	NOUN
ajbmeb-1463	35	134	to	to	ADP
ajbmeb-1463	35	135	identifying	identify	VERB
ajbmeb-1463	35	136	deviations	deviation	NOUN
ajbmeb-1463	35	137	(	(	PUNCT
ajbmeb-1463	35	138	preferred	preferred	ADJ
ajbmeb-1463	35	139	or	or	CCONJ
ajbmeb-1463	35	140	not	not	PART
ajbmeb-1463	35	141	preferred	prefer	VERB
ajbmeb-1463	35	142	)	)	PUNCT
ajbmeb-1463	35	143	and	and	CCONJ
ajbmeb-1463	35	144	linking	link	VERB
ajbmeb-1463	35	145	them	they	PRON
ajbmeb-1463	35	146	to	to	ADP
ajbmeb-1463	35	147	the	the	DET
ajbmeb-1463	35	148	company	company	NOUN
ajbmeb-1463	35	149	's	's	PART
ajbmeb-1463	35	150	responsible	responsible	ADJ
ajbmeb-1463	35	151	persons	person	NOUN
ajbmeb-1463	35	152	,	,	PUNCT
ajbmeb-1463	35	153	within	within	ADP
ajbmeb-1463	35	154	the	the	DET
ajbmeb-1463	35	155	authority	authority	NOUN
ajbmeb-1463	35	156	granted	grant	VERB
ajbmeb-1463	35	157	and	and	CCONJ
ajbmeb-1463	35	158	within	within	ADP
ajbmeb-1463	35	159	the	the	DET
ajbmeb-1463	35	160	cost	cost	NOUN
ajbmeb-1463	35	161	and	and	CCONJ
ajbmeb-1463	35	162	controlled	control	VERB
ajbmeb-1463	35	163	income	income	NOUN
ajbmeb-1463	35	164	(	(	PUNCT
ajbmeb-1463	35	165	earning	earning	NOUN
ajbmeb-1463	35	166	,	,	PUNCT
ajbmeb-1463	35	167	2007:5	2007:5	NUM
ajbmeb-1463	35	168	)	)	PUNCT
ajbmeb-1463	35	169	.	.	PUNCT
ajbmeb-1463	36	1	in	in	ADP
ajbmeb-1463	36	2	the	the	DET
ajbmeb-1463	36	3	researchers	researcher	NOUN
ajbmeb-1463	36	4	'	'	PART
ajbmeb-1463	36	5	view	view	NOUN
ajbmeb-1463	36	6	,	,	PUNCT
ajbmeb-1463	36	7	it	it	PRON
ajbmeb-1463	36	8	is	be	AUX
ajbmeb-1463	36	9	a	a	DET
ajbmeb-1463	36	10	management	management	NOUN
ajbmeb-1463	36	11	accounting	accounting	NOUN
ajbmeb-1463	36	12	method	method	NOUN
ajbmeb-1463	36	13	aimed	aim	VERB
ajbmeb-1463	36	14	primarily	primarily	ADV
ajbmeb-1463	36	15	at	at	ADP
ajbmeb-1463	36	16	strengthening	strengthen	VERB
ajbmeb-1463	36	17	performance	performance	NOUN
ajbmeb-1463	36	18	control	control	NOUN
ajbmeb-1463	36	19	by	by	ADP
ajbmeb-1463	36	20	linking	link	VERB
ajbmeb-1463	36	21	the	the	DET
ajbmeb-1463	36	22	responsibility	responsibility	NOUN
ajbmeb-1463	36	23	for	for	ADP
ajbmeb-1463	36	24	expenditure	expenditure	NOUN
ajbmeb-1463	36	25	and	and	CCONJ
ajbmeb-1463	36	26	income	income	NOUN
ajbmeb-1463	36	27	to	to	ADP
ajbmeb-1463	36	28	the	the	DET
ajbmeb-1463	36	29	different	different	ADJ
ajbmeb-1463	36	30	managerial	managerial	ADJ
ajbmeb-1463	36	31	levels	level	NOUN
ajbmeb-1463	36	32	of	of	ADP
ajbmeb-1463	36	33	the	the	DET
ajbmeb-1463	36	34	organizational	organizational	ADJ
ajbmeb-1463	36	35	structure	structure	NOUN
ajbmeb-1463	36	36	under	under	ADP
ajbmeb-1463	36	37	the	the	DET
ajbmeb-1463	36	38	planning	planning	NOUN
ajbmeb-1463	36	39	budget	budget	NOUN
ajbmeb-1463	36	40	,	,	PUNCT
ajbmeb-1463	36	41	performance	performance	NOUN
ajbmeb-1463	36	42	control	control	NOUN
ajbmeb-1463	36	43	reports	report	NOUN
ajbmeb-1463	36	44	can	can	AUX
ajbmeb-1463	36	45	be	be	AUX
ajbmeb-1463	36	46	issued	issue	VERB
ajbmeb-1463	36	47	in	in	ADP
ajbmeb-1463	36	48	comparison	comparison	NOUN
ajbmeb-1463	36	49	with	with	ADP
ajbmeb-1463	36	50	the	the	DET
ajbmeb-1463	36	51	blueprint	blueprint	NOUN
ajbmeb-1463	36	52	for	for	ADP
ajbmeb-1463	36	53	each	each	DET
ajbmeb-1463	36	54	center	center	NOUN
ajbmeb-1463	36	55	of	of	ADP
ajbmeb-1463	36	56	responsibility	responsibility	NOUN
ajbmeb-1463	36	57	for	for	ADP
ajbmeb-1463	36	58	deviations	deviation	NOUN
ajbmeb-1463	36	59	"	"	PUNCT
ajbmeb-1463	36	60	,	,	PUNCT
ajbmeb-1463	36	61	which	which	PRON
ajbmeb-1463	36	62	enables	enable	VERB
ajbmeb-1463	36	63	the	the	DET
ajbmeb-1463	36	64	timely	timely	ADJ
ajbmeb-1463	36	65	and	and	CCONJ
ajbmeb-1463	36	66	accurate	accurate	ADJ
ajbmeb-1463	36	67	identification	identification	NOUN
ajbmeb-1463	36	68	of	of	ADP
ajbmeb-1463	36	69	responsibility	responsibility	NOUN
ajbmeb-1463	36	70	for	for	ADP
ajbmeb-1463	36	71	deviations	deviation	NOUN
ajbmeb-1463	36	72	,	,	PUNCT
ajbmeb-1463	36	73	accounting	account	VERB
ajbmeb-1463	36	74	for	for	ADP
ajbmeb-1463	36	75	responsibility	responsibility	NOUN
ajbmeb-1463	36	76	is	be	AUX
ajbmeb-1463	36	77	the	the	DET
ajbmeb-1463	36	78	basis	basis	NOUN
ajbmeb-1463	36	79	for	for	ADP
ajbmeb-1463	36	80	the	the	DET
ajbmeb-1463	36	81	success	success	NOUN
ajbmeb-1463	36	82	of	of	ADP
ajbmeb-1463	36	83	the	the	DET
ajbmeb-1463	36	84	decentralized	decentralize	VERB
ajbmeb-1463	36	85	management	management	NOUN
ajbmeb-1463	36	86	system	system	NOUN
ajbmeb-1463	36	87	.	.	PUNCT
ajbmeb-1463	37	1	2	2	NUM
ajbmeb-1463	37	2	.	.	NUM
ajbmeb-1463	37	3	5	5	NUM
ajbmeb-1463	37	4	.	.	PUNCT
ajbmeb-1463	38	1	the	the	DET
ajbmeb-1463	38	2	importance	importance	NOUN
ajbmeb-1463	38	3	of	of	ADP
ajbmeb-1463	38	4	accountability	accountability	NOUN
ajbmeb-1463	38	5	:	:	PUNCT
ajbmeb-1463	38	6	the	the	DET
ajbmeb-1463	38	7	importance	importance	NOUN
ajbmeb-1463	38	8	of	of	ADP
ajbmeb-1463	38	9	accountability	accountability	NOUN
ajbmeb-1463	38	10	stems	stem	VERB
ajbmeb-1463	38	11	from	from	ADP
ajbmeb-1463	38	12	the	the	DET
ajbmeb-1463	38	13	fact	fact	NOUN
ajbmeb-1463	38	14	that	that	SCONJ
ajbmeb-1463	38	15	it	it	PRON
ajbmeb-1463	38	16	is	be	AUX
ajbmeb-1463	38	17	part	part	NOUN
ajbmeb-1463	38	18	of	of	ADP
ajbmeb-1463	38	19	the	the	DET
ajbmeb-1463	38	20	internal	internal	ADJ
ajbmeb-1463	38	21	control	control	NOUN
ajbmeb-1463	38	22	system	system	NOUN
ajbmeb-1463	38	23	that	that	PRON
ajbmeb-1463	38	24	serves	serve	VERB
ajbmeb-1463	38	25	the	the	DET
ajbmeb-1463	38	26	planning	planning	NOUN
ajbmeb-1463	38	27	and	and	CCONJ
ajbmeb-1463	38	28	control	control	NOUN
ajbmeb-1463	38	29	processes	process	NOUN
ajbmeb-1463	38	30	of	of	ADP
ajbmeb-1463	38	31	the	the	DET
ajbmeb-1463	38	32	resources	resource	NOUN
ajbmeb-1463	38	33	available	available	ADJ
ajbmeb-1463	38	34	to	to	ADP
ajbmeb-1463	38	35	the	the	DET
ajbmeb-1463	38	36	company	company	NOUN
ajbmeb-1463	38	37	to	to	PART
ajbmeb-1463	38	38	achieve	achieve	VERB
ajbmeb-1463	38	39	both	both	DET
ajbmeb-1463	38	40	efficiency	efficiency	NOUN
ajbmeb-1463	38	41	and	and	CCONJ
ajbmeb-1463	38	42	effectiveness	effectiveness	NOUN
ajbmeb-1463	38	43	.	.	PUNCT
ajbmeb-1463	39	1	moreover	moreover	ADV
ajbmeb-1463	39	2	,	,	PUNCT
ajbmeb-1463	39	3	it	it	PRON
ajbmeb-1463	39	4	is	be	AUX
ajbmeb-1463	39	5	a	a	DET
ajbmeb-1463	39	6	tool	tool	NOUN
ajbmeb-1463	39	7	that	that	PRON
ajbmeb-1463	39	8	evaluates	evaluate	VERB
ajbmeb-1463	39	9	the	the	DET
ajbmeb-1463	39	10	performance	performance	NOUN
ajbmeb-1463	39	11	of	of	ADP
ajbmeb-1463	39	12	the	the	DET
ajbmeb-1463	39	13	company	company	NOUN
ajbmeb-1463	39	14	's	's	PART
ajbmeb-1463	39	15	divisions	division	NOUN
ajbmeb-1463	39	16	(	(	PUNCT
ajbmeb-1463	39	17	aldalahama	aldalahama	PROPN
ajbmeb-1463	39	18	,	,	PUNCT
ajbmeb-1463	39	19	2008	2008	NUM
ajbmeb-1463	39	20	:	:	PUNCT
ajbmeb-1463	39	21	324	324	NUM
ajbmeb-1463	39	22	)	)	PUNCT
ajbmeb-1463	39	23	,	,	PUNCT
ajbmeb-1463	39	24	the	the	DET
ajbmeb-1463	39	25	importance	importance	NOUN
ajbmeb-1463	39	26	of	of	ADP
ajbmeb-1463	39	27	the	the	DET
ajbmeb-1463	39	28	system	system	NOUN
ajbmeb-1463	39	29	comes	come	VERB
ajbmeb-1463	39	30	from	from	ADP
ajbmeb-1463	39	31	the	the	DET
ajbmeb-1463	39	32	company	company	NOUN
ajbmeb-1463	39	33	's	's	PART
ajbmeb-1463	39	34	performance	performance	NOUN
ajbmeb-1463	39	35	control	control	NOUN
ajbmeb-1463	39	36	processes	process	NOUN
ajbmeb-1463	39	37	,	,	PUNCT
ajbmeb-1463	39	38	through	through	ADP
ajbmeb-1463	39	39	procedures	procedure	NOUN
ajbmeb-1463	39	40	whereby	whereby	SCONJ
ajbmeb-1463	39	41	actual	actual	ADJ
ajbmeb-1463	39	42	implementation	implementation	NOUN
ajbmeb-1463	39	43	is	be	AUX
ajbmeb-1463	39	44	followed	follow	VERB
ajbmeb-1463	39	45	up	up	ADP
ajbmeb-1463	39	46	under	under	ADP
ajbmeb-1463	39	47	planned	planned	ADJ
ajbmeb-1463	39	48	performance	performance	NOUN
ajbmeb-1463	39	49	in	in	ADP
ajbmeb-1463	39	50	the	the	DET
ajbmeb-1463	39	51	sense	sense	NOUN
ajbmeb-1463	39	52	that	that	SCONJ
ajbmeb-1463	39	53	censorship	censorship	NOUN
ajbmeb-1463	39	54	begins	begin	VERB
ajbmeb-1463	39	55	at	at	ADP
ajbmeb-1463	39	56	the	the	DET
ajbmeb-1463	39	57	beginning	beginning	NOUN
ajbmeb-1463	39	58	of	of	ADP
ajbmeb-1463	39	59	the	the	DET
ajbmeb-1463	39	60	actual	actual	ADJ
ajbmeb-1463	39	61	implementation	implementation	NOUN
ajbmeb-1463	39	62	and	and	CCONJ
ajbmeb-1463	39	63	continues	continue	VERB
ajbmeb-1463	39	64	with	with	ADP
ajbmeb-1463	39	65	it	it	PRON
ajbmeb-1463	39	66	for	for	ADP
ajbmeb-1463	39	67	the	the	DET
ajbmeb-1463	39	68	purpose	purpose	NOUN
ajbmeb-1463	39	69	of	of	ADP
ajbmeb-1463	39	70	detecting	detect	VERB
ajbmeb-1463	39	71	deviations	deviation	NOUN
ajbmeb-1463	39	72	,	,	PUNCT
ajbmeb-1463	39	73	identifying	identify	VERB
ajbmeb-1463	39	74	the	the	DET
ajbmeb-1463	39	75	persons	person	NOUN
ajbmeb-1463	39	76	responsible	responsible	ADJ
ajbmeb-1463	39	77	for	for	ADP
ajbmeb-1463	39	78	them	they	PRON
ajbmeb-1463	39	79	,	,	PUNCT
ajbmeb-1463	39	80	taking	take	VERB
ajbmeb-1463	39	81	the	the	DET
ajbmeb-1463	39	82	necessary	necessary	ADJ
ajbmeb-1463	39	83	action	action	NOUN
ajbmeb-1463	39	84	to	to	PART
ajbmeb-1463	39	85	correct	correct	VERB
ajbmeb-1463	39	86	them	they	PRON
ajbmeb-1463	39	87	in	in	ADP
ajbmeb-1463	39	88	a	a	DET
ajbmeb-1463	39	89	timely	timely	ADJ
ajbmeb-1463	39	90	manner	manner	NOUN
ajbmeb-1463	39	91	and	and	CCONJ
ajbmeb-1463	39	92	then	then	ADV
ajbmeb-1463	39	93	identifying	identify	VERB
ajbmeb-1463	39	94	the	the	DET
ajbmeb-1463	39	95	reasons	reason	NOUN
ajbmeb-1463	39	96	for	for	ADP
ajbmeb-1463	39	97	their	their	PRON
ajbmeb-1463	39	98	occurrence	occurrence	NOUN
ajbmeb-1463	39	99	and	and	CCONJ
ajbmeb-1463	39	100	reporting	report	VERB
ajbmeb-1463	39	101	them	they	PRON
ajbmeb-1463	39	102	to	to	ADP
ajbmeb-1463	39	103	the	the	DET
ajbmeb-1463	39	104	different	different	ADJ
ajbmeb-1463	39	105	administrative	administrative	ADJ
ajbmeb-1463	39	106	levels	level	NOUN
ajbmeb-1463	39	107	to	to	PART
ajbmeb-1463	39	108	make	make	VERB
ajbmeb-1463	39	109	appropriate	appropriate	ADJ
ajbmeb-1463	39	110	decisions	decision	NOUN
ajbmeb-1463	39	111	about	about	ADP
ajbmeb-1463	39	112	them	they	PRON
ajbmeb-1463	39	113	(	(	PUNCT
ajbmeb-1463	39	114	ahmed	ahmed	PROPN
ajbmeb-1463	39	115	and	and	CCONJ
ajbmeb-1463	39	116	mansour	mansour	PROPN
ajbmeb-1463	39	117	,	,	PUNCT
ajbmeb-1463	39	118	2019:19	2019:19	NUM
ajbmeb-1463	39	119	)	)	PUNCT
ajbmeb-1463	39	120	.	.	PUNCT
ajbmeb-1463	40	1	american	american	PROPN
ajbmeb-1463	40	2	journal	journal	PROPN
ajbmeb-1463	40	3	of	of	ADP
ajbmeb-1463	40	4	business	business	NOUN
ajbmeb-1463	40	5	management	management	NOUN
ajbmeb-1463	40	6	,	,	PUNCT
ajbmeb-1463	40	7	economics	economic	NOUN
ajbmeb-1463	40	8	and	and	CCONJ
ajbmeb-1463	40	9	banking	banking	NOUN
ajbmeb-1463	40	10	volume	volume	NOUN
ajbmeb-1463	40	11	18	18	NUM
ajbmeb-1463	40	12	nov	nov	PROPN
ajbmeb-1463	40	13	.	.	PROPN
ajbmeb-1463	40	14	,	,	PUNCT
ajbmeb-1463	40	15	2023	2023	NUM
ajbmeb-1463	40	16	p	p	NOUN
ajbmeb-1463	40	17	a	a	DET
ajbmeb-1463	40	18	g	g	NOUN
ajbmeb-1463	40	19	e	e	NOUN
ajbmeb-1463	40	20	|	|	ADV
ajbmeb-1463	40	21	86	86	NUM
ajbmeb-1463	40	22	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1463	40	23	the	the	DET
ajbmeb-1463	40	24	two	two	NUM
ajbmeb-1463	40	25	researchers	researcher	NOUN
ajbmeb-1463	40	26	consider	consider	VERB
ajbmeb-1463	40	27	the	the	DET
ajbmeb-1463	40	28	importance	importance	NOUN
ajbmeb-1463	40	29	of	of	ADP
ajbmeb-1463	40	30	the	the	DET
ajbmeb-1463	40	31	responsibility	responsibility	NOUN
ajbmeb-1463	40	32	accounting	accounting	NOUN
ajbmeb-1463	40	33	system	system	NOUN
ajbmeb-1463	40	34	to	to	PART
ajbmeb-1463	40	35	be	be	AUX
ajbmeb-1463	40	36	the	the	DET
ajbmeb-1463	40	37	primary	primary	ADJ
ajbmeb-1463	40	38	management	management	NOUN
ajbmeb-1463	40	39	of	of	ADP
ajbmeb-1463	40	40	oversight	oversight	NOUN
ajbmeb-1463	40	41	and	and	CCONJ
ajbmeb-1463	40	42	therefore	therefore	ADV
ajbmeb-1463	40	43	the	the	DET
ajbmeb-1463	40	44	essence	essence	NOUN
ajbmeb-1463	40	45	of	of	ADP
ajbmeb-1463	40	46	oversight	oversight	NOUN
ajbmeb-1463	40	47	to	to	PART
ajbmeb-1463	40	48	help	help	VERB
ajbmeb-1463	40	49	it	it	PRON
ajbmeb-1463	40	50	increase	increase	VERB
ajbmeb-1463	40	51	the	the	DET
ajbmeb-1463	40	52	effectiveness	effectiveness	NOUN
ajbmeb-1463	40	53	of	of	ADP
ajbmeb-1463	40	54	oversight	oversight	NOUN
ajbmeb-1463	40	55	because	because	SCONJ
ajbmeb-1463	40	56	it	it	PRON
ajbmeb-1463	40	57	relies	rely	VERB
ajbmeb-1463	40	58	on	on	ADP
ajbmeb-1463	40	59	the	the	DET
ajbmeb-1463	40	60	principle	principle	NOUN
ajbmeb-1463	40	61	of	of	ADP
ajbmeb-1463	40	62	dividing	divide	VERB
ajbmeb-1463	40	63	the	the	DET
ajbmeb-1463	40	64	company	company	NOUN
ajbmeb-1463	40	65	into	into	ADP
ajbmeb-1463	40	66	parts	part	NOUN
ajbmeb-1463	40	67	to	to	PART
ajbmeb-1463	40	68	make	make	VERB
ajbmeb-1463	40	69	oversight	oversight	NOUN
ajbmeb-1463	40	70	of	of	ADP
ajbmeb-1463	40	71	these	these	DET
ajbmeb-1463	40	72	parts	part	NOUN
ajbmeb-1463	40	73	more	more	ADV
ajbmeb-1463	40	74	objective	objective	ADJ
ajbmeb-1463	40	75	,	,	PUNCT
ajbmeb-1463	40	76	accurate	accurate	ADJ
ajbmeb-1463	40	77	and	and	CCONJ
ajbmeb-1463	40	78	fair	fair	ADJ
ajbmeb-1463	40	79	.	.	PUNCT
ajbmeb-1463	41	1	2	2	X
ajbmeb-1463	41	2	.	.	NUM
ajbmeb-1463	41	3	6	6	NUM
ajbmeb-1463	41	4	.	.	NOUN
ajbmeb-1463	41	5	importance	importance	NOUN
ajbmeb-1463	41	6	of	of	ADP
ajbmeb-1463	41	7	cost	cost	NOUN
ajbmeb-1463	41	8	system	system	NOUN
ajbmeb-1463	41	9	information	information	NOUN
ajbmeb-1463	41	10	in	in	ADP
ajbmeb-1463	41	11	evaluating	evaluate	VERB
ajbmeb-1463	41	12	the	the	DET
ajbmeb-1463	41	13	performance	performance	NOUN
ajbmeb-1463	41	14	of	of	ADP
ajbmeb-1463	41	15	responsibility	responsibility	NOUN
ajbmeb-1463	41	16	centers	center	VERB
ajbmeb-1463	41	17	the	the	DET
ajbmeb-1463	41	18	importance	importance	NOUN
ajbmeb-1463	41	19	of	of	ADP
ajbmeb-1463	41	20	cost	cost	NOUN
ajbmeb-1463	41	21	information	information	NOUN
ajbmeb-1463	41	22	lies	lie	VERB
ajbmeb-1463	41	23	in	in	ADP
ajbmeb-1463	41	24	evaluating	evaluate	VERB
ajbmeb-1463	41	25	performance	performance	NOUN
ajbmeb-1463	41	26	by	by	ADP
ajbmeb-1463	41	27	measuring	measure	VERB
ajbmeb-1463	41	28	actual	actual	ADJ
ajbmeb-1463	41	29	performance	performance	NOUN
ajbmeb-1463	41	30	against	against	ADP
ajbmeb-1463	41	31	planned	planned	ADJ
ajbmeb-1463	41	32	performance	performance	NOUN
ajbmeb-1463	41	33	and	and	CCONJ
ajbmeb-1463	41	34	analyzing	analyze	VERB
ajbmeb-1463	41	35	deviations	deviation	NOUN
ajbmeb-1463	41	36	.	.	PUNCT
ajbmeb-1463	42	1	measuring	measure	VERB
ajbmeb-1463	42	2	the	the	DET
ajbmeb-1463	42	3	actual	actual	ADJ
ajbmeb-1463	42	4	performance	performance	NOUN
ajbmeb-1463	42	5	of	of	ADP
ajbmeb-1463	42	6	managers	manager	NOUN
ajbmeb-1463	42	7	of	of	ADP
ajbmeb-1463	42	8	responsibility	responsibility	NOUN
ajbmeb-1463	42	9	centers	center	NOUN
ajbmeb-1463	42	10	requires	require	VERB
ajbmeb-1463	42	11	the	the	DET
ajbmeb-1463	42	12	provision	provision	NOUN
ajbmeb-1463	42	13	of	of	ADP
ajbmeb-1463	42	14	actual	actual	ADJ
ajbmeb-1463	42	15	data	datum	NOUN
ajbmeb-1463	42	16	to	to	PART
ajbmeb-1463	42	17	be	be	AUX
ajbmeb-1463	42	18	measured	measure	VERB
ajbmeb-1463	42	19	,	,	PUNCT
ajbmeb-1463	42	20	the	the	DET
ajbmeb-1463	42	21	measurement	measurement	NOUN
ajbmeb-1463	42	22	process	process	NOUN
ajbmeb-1463	42	23	arises	arise	VERB
ajbmeb-1463	42	24	as	as	SCONJ
ajbmeb-1463	42	25	activities	activity	NOUN
ajbmeb-1463	42	26	start	start	VERB
ajbmeb-1463	42	27	in	in	ADP
ajbmeb-1463	42	28	the	the	DET
ajbmeb-1463	42	29	company	company	NOUN
ajbmeb-1463	42	30	,	,	PUNCT
ajbmeb-1463	42	31	and	and	CCONJ
ajbmeb-1463	42	32	all	all	DET
ajbmeb-1463	42	33	branches	branch	NOUN
ajbmeb-1463	42	34	of	of	ADP
ajbmeb-1463	42	35	accounting	accounting	NOUN
ajbmeb-1463	42	36	,	,	PUNCT
ajbmeb-1463	42	37	including	include	VERB
ajbmeb-1463	42	38	cost	cost	NOUN
ajbmeb-1463	42	39	accounting	accounting	NOUN
ajbmeb-1463	42	40	,	,	PUNCT
ajbmeb-1463	42	41	affect	affect	VERB
ajbmeb-1463	42	42	the	the	DET
ajbmeb-1463	42	43	actual	actual	ADJ
ajbmeb-1463	42	44	measurement	measurement	NOUN
ajbmeb-1463	42	45	process	process	NOUN
ajbmeb-1463	42	46	.	.	PUNCT
ajbmeb-1463	43	1	after	after	ADP
ajbmeb-1463	43	2	the	the	DET
ajbmeb-1463	43	3	completion	completion	NOUN
ajbmeb-1463	43	4	of	of	ADP
ajbmeb-1463	43	5	the	the	DET
ajbmeb-1463	43	6	accounting	accounting	NOUN
ajbmeb-1463	43	7	system	system	NOUN
ajbmeb-1463	43	8	and	and	CCONJ
ajbmeb-1463	43	9	the	the	DET
ajbmeb-1463	43	10	determination	determination	NOUN
ajbmeb-1463	43	11	of	of	ADP
ajbmeb-1463	43	12	actual	actual	ADJ
ajbmeb-1463	43	13	performance	performance	NOUN
ajbmeb-1463	43	14	,	,	PUNCT
ajbmeb-1463	43	15	the	the	DET
ajbmeb-1463	43	16	actual	actual	ADJ
ajbmeb-1463	43	17	performance	performance	NOUN
ajbmeb-1463	43	18	is	be	AUX
ajbmeb-1463	43	19	linked	link	VERB
ajbmeb-1463	43	20	to	to	ADP
ajbmeb-1463	43	21	the	the	DET
ajbmeb-1463	43	22	planned	plan	VERB
ajbmeb-1463	43	23	performance	performance	NOUN
ajbmeb-1463	43	24	of	of	ADP
ajbmeb-1463	43	25	the	the	DET
ajbmeb-1463	43	26	responsibility	responsibility	NOUN
ajbmeb-1463	43	27	centers	center	NOUN
ajbmeb-1463	43	28	,	,	PUNCT
ajbmeb-1463	43	29	its	its	PRON
ajbmeb-1463	43	30	costs	cost	NOUN
ajbmeb-1463	43	31	,	,	PUNCT
ajbmeb-1463	43	32	which	which	PRON
ajbmeb-1463	43	33	have	have	AUX
ajbmeb-1463	43	34	arisen	arise	VERB
ajbmeb-1463	43	35	and	and	CCONJ
ajbmeb-1463	43	36	have	have	AUX
ajbmeb-1463	43	37	been	be	AUX
ajbmeb-1463	43	38	influenced	influence	VERB
ajbmeb-1463	43	39	by	by	ADP
ajbmeb-1463	43	40	major	major	ADJ
ajbmeb-1463	43	41	decisions	decision	NOUN
ajbmeb-1463	43	42	,	,	PUNCT
ajbmeb-1463	43	43	are	be	AUX
ajbmeb-1463	43	44	allocated	allocate	VERB
ajbmeb-1463	43	45	to	to	ADP
ajbmeb-1463	43	46	it	it	PRON
ajbmeb-1463	43	47	in	in	ADP
ajbmeb-1463	43	48	accordance	accordance	NOUN
ajbmeb-1463	43	49	with	with	ADP
ajbmeb-1463	43	50	the	the	DET
ajbmeb-1463	43	51	control	control	NOUN
ajbmeb-1463	43	52	's	's	PART
ajbmeb-1463	43	53	cost	cost	NOUN
ajbmeb-1463	43	54	,	,	PUNCT
ajbmeb-1463	43	55	each	each	DET
ajbmeb-1463	43	56	center	center	NOUN
ajbmeb-1463	43	57	shall	shall	AUX
ajbmeb-1463	43	58	have	have	VERB
ajbmeb-1463	43	59	its	its	PRON
ajbmeb-1463	43	60	own	own	ADJ
ajbmeb-1463	43	61	planned	plan	VERB
ajbmeb-1463	43	62	and	and	CCONJ
ajbmeb-1463	43	63	actual	actual	ADJ
ajbmeb-1463	43	64	cost	cost	NOUN
ajbmeb-1463	43	65	and	and	CCONJ
ajbmeb-1463	43	66	thus	thus	ADV
ajbmeb-1463	43	67	facilitates	facilitate	VERB
ajbmeb-1463	43	68	the	the	DET
ajbmeb-1463	43	69	process	process	NOUN
ajbmeb-1463	43	70	of	of	ADP
ajbmeb-1463	43	71	measuring	measure	VERB
ajbmeb-1463	43	72	performance	performance	NOUN
ajbmeb-1463	43	73	,	,	PUNCT
ajbmeb-1463	43	74	and	and	CCONJ
ajbmeb-1463	43	75	is	be	AUX
ajbmeb-1463	43	76	summarized	summarize	VERB
ajbmeb-1463	43	77	in	in	ADP
ajbmeb-1463	43	78	the	the	DET
ajbmeb-1463	43	79	performance	performance	NOUN
ajbmeb-1463	43	80	report	report	NOUN
ajbmeb-1463	43	81	,	,	PUNCT
ajbmeb-1463	43	82	which	which	PRON
ajbmeb-1463	43	83	shows	show	VERB
ajbmeb-1463	43	84	amounts	amount	NOUN
ajbmeb-1463	43	85	of	of	ADP
ajbmeb-1463	43	86	planned	planned	ADJ
ajbmeb-1463	43	87	and	and	CCONJ
ajbmeb-1463	43	88	actual	actual	ADJ
ajbmeb-1463	43	89	key	key	ADJ
ajbmeb-1463	43	90	financial	financial	ADJ
ajbmeb-1463	43	91	results	result	NOUN
ajbmeb-1463	43	92	appropriate	appropriate	ADJ
ajbmeb-1463	43	93	to	to	ADP
ajbmeb-1463	43	94	the	the	DET
ajbmeb-1463	43	95	type	type	NOUN
ajbmeb-1463	43	96	of	of	ADP
ajbmeb-1463	43	97	position	position	NOUN
ajbmeb-1463	43	98	of	of	ADP
ajbmeb-1463	43	99	responsibility	responsibility	NOUN
ajbmeb-1463	43	100	and	and	CCONJ
ajbmeb-1463	43	101	thus	thus	ADV
ajbmeb-1463	43	102	reflects	reflect	VERB
ajbmeb-1463	43	103	the	the	DET
ajbmeb-1463	43	104	merit	merit	NOUN
ajbmeb-1463	43	105	of	of	ADP
ajbmeb-1463	43	106	its	its	PRON
ajbmeb-1463	43	107	manager	manager	NOUN
ajbmeb-1463	43	108	's	's	PART
ajbmeb-1463	43	109	management	management	NOUN
ajbmeb-1463	43	110	(	(	PUNCT
ajbmeb-1463	43	111	amar	amar	PROPN
ajbmeb-1463	43	112	,	,	PUNCT
ajbmeb-1463	43	113	2011:62	2011:62	NUM
ajbmeb-1463	43	114	)	)	PUNCT
ajbmeb-1463	43	115	,	,	PUNCT
ajbmeb-1463	43	116	the	the	DET
ajbmeb-1463	43	117	deviation	deviation	NOUN
ajbmeb-1463	43	118	between	between	ADP
ajbmeb-1463	43	119	actual	actual	ADJ
ajbmeb-1463	43	120	and	and	CCONJ
ajbmeb-1463	43	121	planned	planned	ADJ
ajbmeb-1463	43	122	performance	performance	NOUN
ajbmeb-1463	43	123	,	,	PUNCT
ajbmeb-1463	43	124	which	which	PRON
ajbmeb-1463	43	125	may	may	AUX
ajbmeb-1463	43	126	or	or	CCONJ
ajbmeb-1463	43	127	may	may	AUX
ajbmeb-1463	43	128	not	not	PART
ajbmeb-1463	43	129	be	be	AUX
ajbmeb-1463	43	130	preferred	prefer	VERB
ajbmeb-1463	43	131	,	,	PUNCT
ajbmeb-1463	43	132	is	be	AUX
ajbmeb-1463	43	133	analyzed	analyze	VERB
ajbmeb-1463	43	134	.	.	PUNCT
ajbmeb-1463	44	1	in	in	ADP
ajbmeb-1463	44	2	both	both	DET
ajbmeb-1463	44	3	cases	case	NOUN
ajbmeb-1463	44	4	,	,	PUNCT
ajbmeb-1463	44	5	this	this	PRON
ajbmeb-1463	44	6	is	be	AUX
ajbmeb-1463	44	7	a	a	DET
ajbmeb-1463	44	8	deviation	deviation	NOUN
ajbmeb-1463	44	9	from	from	ADP
ajbmeb-1463	44	10	the	the	DET
ajbmeb-1463	44	11	scheme	scheme	NOUN
ajbmeb-1463	44	12	.	.	PUNCT
ajbmeb-1463	45	1	the	the	DET
ajbmeb-1463	45	2	occurrence	occurrence	NOUN
ajbmeb-1463	45	3	of	of	ADP
ajbmeb-1463	45	4	such	such	ADJ
ajbmeb-1463	45	5	deviations	deviation	NOUN
ajbmeb-1463	45	6	is	be	AUX
ajbmeb-1463	45	7	due	due	ADJ
ajbmeb-1463	45	8	to	to	ADP
ajbmeb-1463	45	9	two	two	NUM
ajbmeb-1463	45	10	reasons	reason	NOUN
ajbmeb-1463	45	11	(	(	PUNCT
ajbmeb-1463	45	12	inaccuracy	inaccuracy	NOUN
ajbmeb-1463	45	13	in	in	ADP
ajbmeb-1463	45	14	planning	planning	NOUN
ajbmeb-1463	45	15	rates	rate	NOUN
ajbmeb-1463	45	16	and	and	CCONJ
ajbmeb-1463	45	17	performance	performance	NOUN
ajbmeb-1463	45	18	criteria	criterion	NOUN
ajbmeb-1463	45	19	,	,	PUNCT
ajbmeb-1463	45	20	inefficiency	inefficiency	NOUN
ajbmeb-1463	45	21	in	in	ADP
ajbmeb-1463	45	22	actual	actual	ADJ
ajbmeb-1463	45	23	implementation	implementation	NOUN
ajbmeb-1463	45	24	)	)	PUNCT
ajbmeb-1463	45	25	(	(	PUNCT
ajbmeb-1463	45	26	jawdah	jawdah	PROPN
ajbmeb-1463	45	27	&	&	CCONJ
ajbmeb-1463	45	28	al	al	PROPN
ajbmeb-1463	45	29	-	-	PUNCT
ajbmeb-1463	45	30	soboa	soboa	PROPN
ajbmeb-1463	45	31	,	,	PUNCT
ajbmeb-1463	45	32	2009	2009	NUM
ajbmeb-1463	45	33	:	:	PUNCT
ajbmeb-1463	45	34	31	31	NUM
ajbmeb-1463	45	35	-	-	SYM
ajbmeb-1463	45	36	32	32	NUM
ajbmeb-1463	45	37	)	)	PUNCT
ajbmeb-1463	45	38	.	.	PUNCT
ajbmeb-1463	46	1	in	in	ADP
ajbmeb-1463	46	2	the	the	DET
ajbmeb-1463	46	3	light	light	NOUN
ajbmeb-1463	46	4	of	of	ADP
ajbmeb-1463	46	5	these	these	DET
ajbmeb-1463	46	6	deviations	deviation	NOUN
ajbmeb-1463	46	7	,	,	PUNCT
ajbmeb-1463	46	8	the	the	DET
ajbmeb-1463	46	9	effectiveness	effectiveness	NOUN
ajbmeb-1463	46	10	of	of	ADP
ajbmeb-1463	46	11	these	these	DET
ajbmeb-1463	46	12	centers	center	NOUN
ajbmeb-1463	46	13	is	be	AUX
ajbmeb-1463	46	14	judged	judge	VERB
ajbmeb-1463	46	15	.	.	PUNCT
ajbmeb-1463	47	1	in	in	ADP
ajbmeb-1463	47	2	the	the	DET
ajbmeb-1463	47	3	view	view	NOUN
ajbmeb-1463	47	4	of	of	ADP
ajbmeb-1463	47	5	the	the	DET
ajbmeb-1463	47	6	researchers	researcher	NOUN
ajbmeb-1463	47	7	,	,	PUNCT
ajbmeb-1463	47	8	the	the	DET
ajbmeb-1463	47	9	method	method	NOUN
ajbmeb-1463	47	10	of	of	ADP
ajbmeb-1463	47	11	accounting	account	VERB
ajbmeb-1463	47	12	for	for	ADP
ajbmeb-1463	47	13	resource	resource	NOUN
ajbmeb-1463	47	14	consumption	consumption	NOUN
ajbmeb-1463	47	15	measures	measure	NOUN
ajbmeb-1463	47	16	the	the	DET
ajbmeb-1463	47	17	cost	cost	NOUN
ajbmeb-1463	47	18	objectively	objectively	ADV
ajbmeb-1463	47	19	and	and	CCONJ
ajbmeb-1463	47	20	realistically	realistically	ADV
ajbmeb-1463	47	21	against	against	ADP
ajbmeb-1463	47	22	other	other	ADJ
ajbmeb-1463	47	23	systems	system	NOUN
ajbmeb-1463	47	24	,	,	PUNCT
ajbmeb-1463	47	25	and	and	CCONJ
ajbmeb-1463	47	26	thus	thus	ADV
ajbmeb-1463	47	27	the	the	DET
ajbmeb-1463	47	28	performance	performance	NOUN
ajbmeb-1463	47	29	of	of	ADP
ajbmeb-1463	47	30	the	the	DET
ajbmeb-1463	47	31	company	company	NOUN
ajbmeb-1463	47	32	's	's	PART
ajbmeb-1463	47	33	cost	cost	NOUN
ajbmeb-1463	47	34	positions	position	NOUN
ajbmeb-1463	47	35	is	be	AUX
ajbmeb-1463	47	36	measured	measure	VERB
ajbmeb-1463	47	37	in	in	ADP
ajbmeb-1463	47	38	the	the	DET
ajbmeb-1463	47	39	performance	performance	NOUN
ajbmeb-1463	47	40	reports	report	NOUN
ajbmeb-1463	47	41	against	against	ADP
ajbmeb-1463	47	42	actual	actual	ADJ
ajbmeb-1463	47	43	costs	cost	NOUN
ajbmeb-1463	47	44	.	.	PUNCT
ajbmeb-1463	48	1	(	(	PUNCT
ajbmeb-1463	48	2	measured	measure	VERB
ajbmeb-1463	48	3	by	by	ADP
ajbmeb-1463	48	4	the	the	DET
ajbmeb-1463	48	5	method	method	NOUN
ajbmeb-1463	48	6	of	of	ADP
ajbmeb-1463	48	7	accounting	account	VERB
ajbmeb-1463	48	8	for	for	ADP
ajbmeb-1463	48	9	resource	resource	NOUN
ajbmeb-1463	48	10	consumption	consumption	NOUN
ajbmeb-1463	48	11	)	)	PUNCT
ajbmeb-1463	48	12	with	with	ADP
ajbmeb-1463	48	13	planned	plan	VERB
ajbmeb-1463	48	14	costs	cost	NOUN
ajbmeb-1463	48	15	,	,	PUNCT
ajbmeb-1463	48	16	this	this	PRON
ajbmeb-1463	48	17	results	result	VERB
ajbmeb-1463	48	18	in	in	ADP
ajbmeb-1463	48	19	accurate	accurate	ADJ
ajbmeb-1463	48	20	detection	detection	NOUN
ajbmeb-1463	48	21	of	of	ADP
ajbmeb-1463	48	22	deviations	deviation	NOUN
ajbmeb-1463	48	23	,	,	PUNCT
ajbmeb-1463	48	24	mainly	mainly	ADV
ajbmeb-1463	48	25	in	in	ADP
ajbmeb-1463	48	26	the	the	DET
ajbmeb-1463	48	27	decision	decision	NOUN
ajbmeb-1463	48	28	-	-	PUNCT
ajbmeb-1463	48	29	making	make	VERB
ajbmeb-1463	48	30	process	process	NOUN
ajbmeb-1463	48	31	,	,	PUNCT
ajbmeb-1463	48	32	which	which	PRON
ajbmeb-1463	48	33	affect	affect	VERB
ajbmeb-1463	48	34	the	the	DET
ajbmeb-1463	48	35	judgement	judgement	NOUN
ajbmeb-1463	48	36	of	of	ADP
ajbmeb-1463	48	37	the	the	DET
ajbmeb-1463	48	38	performance	performance	NOUN
ajbmeb-1463	48	39	and	and	CCONJ
ajbmeb-1463	48	40	effectiveness	effectiveness	NOUN
ajbmeb-1463	48	41	of	of	ADP
ajbmeb-1463	48	42	the	the	DET
ajbmeb-1463	48	43	cost	cost	NOUN
ajbmeb-1463	48	44	positions	position	NOUN
ajbmeb-1463	48	45	.	.	PUNCT
ajbmeb-1463	49	1	3	3	X
ajbmeb-1463	49	2	.	.	NUM
ajbmeb-1463	49	3	applied	apply	VERB
ajbmeb-1463	49	4	aspect	aspect	NOUN
ajbmeb-1463	49	5	the	the	DET
ajbmeb-1463	49	6	applied	apply	VERB
ajbmeb-1463	49	7	aspect	aspect	NOUN
ajbmeb-1463	49	8	of	of	ADP
ajbmeb-1463	49	9	the	the	DET
ajbmeb-1463	49	10	research	research	NOUN
ajbmeb-1463	49	11	is	be	AUX
ajbmeb-1463	49	12	to	to	PART
ajbmeb-1463	49	13	conduct	conduct	VERB
ajbmeb-1463	49	14	a	a	DET
ajbmeb-1463	49	15	case	case	NOUN
ajbmeb-1463	49	16	study	study	NOUN
ajbmeb-1463	49	17	on	on	ADP
ajbmeb-1463	49	18	the	the	DET
ajbmeb-1463	49	19	general	general	ADJ
ajbmeb-1463	49	20	company	company	NOUN
ajbmeb-1463	49	21	of	of	ADP
ajbmeb-1463	49	22	pharmaceutical	pharmaceutical	ADJ
ajbmeb-1463	49	23	and	and	CCONJ
ajbmeb-1463	49	24	medical	medical	ADJ
ajbmeb-1463	49	25	supplies	supply	NOUN
ajbmeb-1463	49	26	in	in	ADP
ajbmeb-1463	49	27	samarra	samarra	NOUN
ajbmeb-1463	49	28	in	in	ADP
ajbmeb-1463	49	29	order	order	NOUN
ajbmeb-1463	49	30	to	to	PART
ajbmeb-1463	49	31	test	test	VERB
ajbmeb-1463	49	32	the	the	DET
ajbmeb-1463	49	33	search	search	NOUN
ajbmeb-1463	49	34	hypothesis	hypothesis	NOUN
ajbmeb-1463	49	35	through	through	ADP
ajbmeb-1463	49	36	the	the	DET
ajbmeb-1463	49	37	application	application	NOUN
ajbmeb-1463	49	38	of	of	ADP
ajbmeb-1463	49	39	the	the	DET
ajbmeb-1463	49	40	resource	resource	NOUN
ajbmeb-1463	49	41	consumption	consumption	NOUN
ajbmeb-1463	49	42	accounting	accounting	NOUN
ajbmeb-1463	49	43	system	system	NOUN
ajbmeb-1463	49	44	in	in	ADP
ajbmeb-1463	49	45	the	the	DET
ajbmeb-1463	49	46	company	company	NOUN
ajbmeb-1463	49	47	in	in	ADP
ajbmeb-1463	49	48	question	question	NOUN
ajbmeb-1463	49	49	.	.	PUNCT
ajbmeb-1463	50	1	the	the	DET
ajbmeb-1463	50	2	application	application	NOUN
ajbmeb-1463	50	3	of	of	ADP
ajbmeb-1463	50	4	the	the	DET
ajbmeb-1463	50	5	resource	resource	NOUN
ajbmeb-1463	50	6	consumption	consumption	NOUN
ajbmeb-1463	50	7	accounting	accounting	NOUN
ajbmeb-1463	50	8	system	system	NOUN
ajbmeb-1463	50	9	results	result	VERB
ajbmeb-1463	50	10	in	in	ADP
ajbmeb-1463	50	11	information	information	NOUN
ajbmeb-1463	50	12	that	that	PRON
ajbmeb-1463	50	13	helps	help	VERB
ajbmeb-1463	50	14	the	the	DET
ajbmeb-1463	50	15	company	company	NOUN
ajbmeb-1463	50	16	to	to	PART
ajbmeb-1463	50	17	activate	activate	VERB
ajbmeb-1463	50	18	responsibility	responsibility	NOUN
ajbmeb-1463	50	19	accounting	accounting	NOUN
ajbmeb-1463	50	20	decisions	decision	NOUN
ajbmeb-1463	50	21	by	by	ADP
ajbmeb-1463	50	22	properly	properly	ADV
ajbmeb-1463	50	23	measuring	measure	VERB
ajbmeb-1463	50	24	costs	cost	VERB
ajbmeb-1463	50	25	the	the	DET
ajbmeb-1463	50	26	products	product	NOUN
ajbmeb-1463	50	27	of	of	ADP
ajbmeb-1463	50	28	the	the	DET
ajbmeb-1463	50	29	eye	eye	NOUN
ajbmeb-1463	50	30	drops	drop	VERB
ajbmeb-1463	50	31	department	department	NOUN
ajbmeb-1463	50	32	were	be	AUX
ajbmeb-1463	50	33	selected	select	VERB
ajbmeb-1463	50	34	from	from	ADP
ajbmeb-1463	50	35	the	the	DET
ajbmeb-1463	50	36	company	company	NOUN
ajbmeb-1463	50	37	departments	department	NOUN
ajbmeb-1463	50	38	,	,	PUNCT
ajbmeb-1463	50	39	3	3	NUM
ajbmeb-1463	50	40	.	.	NOUN
ajbmeb-1463	50	41	1	1	NUM
ajbmeb-1463	50	42	.	.	NOUN
ajbmeb-1463	50	43	steps	step	NOUN
ajbmeb-1463	50	44	to	to	PART
ajbmeb-1463	50	45	apply	apply	VERB
ajbmeb-1463	50	46	resource	resource	NOUN
ajbmeb-1463	50	47	consumption	consumption	NOUN
ajbmeb-1463	50	48	accounting	accounting	NOUN
ajbmeb-1463	50	49	in	in	ADP
ajbmeb-1463	50	50	the	the	DET
ajbmeb-1463	50	51	company	company	NOUN
ajbmeb-1463	50	52	resource	resource	NOUN
ajbmeb-1463	50	53	consumption	consumption	NOUN
ajbmeb-1463	50	54	accounting	accounting	NOUN
ajbmeb-1463	50	55	is	be	AUX
ajbmeb-1463	50	56	applied	apply	VERB
ajbmeb-1463	50	57	according	accord	VERB
ajbmeb-1463	50	58	to	to	ADP
ajbmeb-1463	50	59	the	the	DET
ajbmeb-1463	50	60	following	follow	VERB
ajbmeb-1463	50	61	steps	step	NOUN
ajbmeb-1463	50	62	:	:	PUNCT
ajbmeb-1463	50	63	american	american	ADJ
ajbmeb-1463	50	64	journal	journal	PROPN
ajbmeb-1463	50	65	of	of	ADP
ajbmeb-1463	50	66	business	business	NOUN
ajbmeb-1463	50	67	management	management	NOUN
ajbmeb-1463	50	68	,	,	PUNCT
ajbmeb-1463	50	69	economics	economic	NOUN
ajbmeb-1463	50	70	and	and	CCONJ
ajbmeb-1463	50	71	banking	banking	NOUN
ajbmeb-1463	50	72	volume	volume	NOUN
ajbmeb-1463	50	73	18	18	NUM
ajbmeb-1463	50	74	nov	nov	PROPN
ajbmeb-1463	50	75	.	.	PROPN
ajbmeb-1463	50	76	,	,	PUNCT
ajbmeb-1463	50	77	2023	2023	NUM
ajbmeb-1463	50	78	p	p	NOUN
ajbmeb-1463	50	79	a	a	DET
ajbmeb-1463	50	80	g	g	NOUN
ajbmeb-1463	50	81	e	e	NOUN
ajbmeb-1463	50	82	|	|	ADV
ajbmeb-1463	50	83	87	87	NUM
ajbmeb-1463	50	84	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1463	50	85	1	1	NUM
ajbmeb-1463	50	86	.	.	PUNCT
ajbmeb-1463	51	1	identification	identification	NOUN
ajbmeb-1463	51	2	of	of	ADP
ajbmeb-1463	51	3	available	available	ADJ
ajbmeb-1463	51	4	resources	resource	NOUN
ajbmeb-1463	51	5	spent	spend	VERB
ajbmeb-1463	51	6	on	on	ADP
ajbmeb-1463	51	7	products	product	NOUN
ajbmeb-1463	51	8	:	:	PUNCT
ajbmeb-1463	51	9	first	first	ADV
ajbmeb-1463	51	10	,	,	PUNCT
ajbmeb-1463	51	11	the	the	DET
ajbmeb-1463	51	12	available	available	ADJ
ajbmeb-1463	51	13	resources	resource	NOUN
ajbmeb-1463	51	14	disbursed	disburse	VERB
ajbmeb-1463	51	15	on	on	ADP
ajbmeb-1463	51	16	the	the	DET
ajbmeb-1463	51	17	products	product	NOUN
ajbmeb-1463	51	18	of	of	ADP
ajbmeb-1463	51	19	the	the	DET
ajbmeb-1463	51	20	eye	eye	NOUN
ajbmeb-1463	51	21	drops	drop	VERB
ajbmeb-1463	51	22	section	section	NOUN
ajbmeb-1463	51	23	,	,	PUNCT
ajbmeb-1463	51	24	which	which	PRON
ajbmeb-1463	51	25	consists	consist	VERB
ajbmeb-1463	51	26	of	of	ADP
ajbmeb-1463	51	27	13	13	NUM
ajbmeb-1463	51	28	products	product	NOUN
ajbmeb-1463	51	29	,	,	PUNCT
ajbmeb-1463	51	30	and	and	CCONJ
ajbmeb-1463	51	31	table	table	NOUN
ajbmeb-1463	51	32	(	(	PUNCT
ajbmeb-1463	51	33	1	1	X
ajbmeb-1463	51	34	)	)	PUNCT
ajbmeb-1463	51	35	shows	show	VERB
ajbmeb-1463	51	36	the	the	DET
ajbmeb-1463	51	37	resources	resource	NOUN
ajbmeb-1463	51	38	consumed	consume	VERB
ajbmeb-1463	51	39	during	during	ADP
ajbmeb-1463	51	40	this	this	DET
ajbmeb-1463	51	41	period	period	NOUN
ajbmeb-1463	51	42	:	:	PUNCT
ajbmeb-1463	51	43	table	table	NOUN
ajbmeb-1463	51	44	1	1	NUM
ajbmeb-1463	51	45	costs	cost	NOUN
ajbmeb-1463	51	46	incurred	incur	VERB
ajbmeb-1463	51	47	during	during	ADP
ajbmeb-1463	51	48	the	the	DET
ajbmeb-1463	51	49	year	year	NOUN
ajbmeb-1463	51	50	(	(	PUNCT
ajbmeb-1463	51	51	2018	2018	NUM
ajbmeb-1463	51	52	)	)	PUNCT
ajbmeb-1463	51	53	on	on	ADP
ajbmeb-1463	51	54	products	product	NOUN
ajbmeb-1463	51	55	statement	statement	NOUN
ajbmeb-1463	51	56	prices	price	NOUN
ajbmeb-1463	51	57	/dinar/	/dinar/	PUNCT
ajbmeb-1463	51	58	raw	raw	ADJ
ajbmeb-1463	51	59	materials	material	NOUN
ajbmeb-1463	51	60	and	and	CCONJ
ajbmeb-1463	51	61	ores	ore	NOUN
ajbmeb-1463	51	62	378,498,056	378,498,056	NUM
ajbmeb-1463	51	63	direct	direct	ADJ
ajbmeb-1463	51	64	wages	wage	NOUN
ajbmeb-1463	51	65	258,674,050	258,674,050	NUM
ajbmeb-1463	51	66	indirect	indirect	ADJ
ajbmeb-1463	51	67	salaries	salary	NOUN
ajbmeb-1463	51	68	and	and	CCONJ
ajbmeb-1463	51	69	wages	wage	NOUN
ajbmeb-1463	51	70	157,105,480	157,105,480	NUM
ajbmeb-1463	51	71	extinction	extinction	NOUN
ajbmeb-1463	51	72	30,854,427	30,854,427	NUM
ajbmeb-1463	51	73	packaging	packaging	NOUN
ajbmeb-1463	51	74	materials	material	NOUN
ajbmeb-1463	51	75	11,915,736	11,915,736	NUM
ajbmeb-1463	51	76	oils	oil	NOUN
ajbmeb-1463	51	77	&	&	CCONJ
ajbmeb-1463	51	78	greases	grease	VERB
ajbmeb-1463	51	79	12,225,000	12,225,000	NUM
ajbmeb-1463	51	80	electricity	electricity	NOUN
ajbmeb-1463	51	81	10,458,045	10,458,045	NUM
ajbmeb-1463	51	82	fees	fee	NOUN
ajbmeb-1463	51	83	15,650,000	15,650,000	NUM
ajbmeb-1463	51	84	workers	worker	NOUN
ajbmeb-1463	51	85	'	'	PART
ajbmeb-1463	51	86	equipment	equipment	NOUN
ajbmeb-1463	51	87	2,930,240	2,930,240	NUM
ajbmeb-1463	51	88	hospitality	hospitality	NOUN
ajbmeb-1463	51	89	43,140	43,140	NUM
ajbmeb-1463	51	90	maintenance	maintenance	NOUN
ajbmeb-1463	51	91	services	service	NOUN
ajbmeb-1463	51	92	7,436,401	7,436,401	NUM
ajbmeb-1463	51	93	fuel	fuel	NOUN
ajbmeb-1463	51	94	and	and	CCONJ
ajbmeb-1463	51	95	oil	oil	NOUN
ajbmeb-1463	51	96	17,360,732	17,360,732	NUM
ajbmeb-1463	51	97	stationery	stationery	NOUN
ajbmeb-1463	51	98	5,019,938	5,019,938	NUM
ajbmeb-1463	51	99	standby	standby	ADJ
ajbmeb-1463	51	100	tools	tool	NOUN
ajbmeb-1463	51	101	4,474,339	4,474,339	NUM
ajbmeb-1463	51	102	lease	lease	NOUN
ajbmeb-1463	51	103	of	of	ADP
ajbmeb-1463	51	104	fixed	fix	VERB
ajbmeb-1463	51	105	assets	asset	NOUN
ajbmeb-1463	51	106	5,890,900	5,890,900	NUM
ajbmeb-1463	51	107	publicity	publicity	NOUN
ajbmeb-1463	51	108	and	and	CCONJ
ajbmeb-1463	51	109	advertising	advertising	NOUN
ajbmeb-1463	51	110	8,057,421	8,057,421	NUM
ajbmeb-1463	51	111	research	research	NOUN
ajbmeb-1463	51	112	&	&	CCONJ
ajbmeb-1463	51	113	consulting	consult	VERB
ajbmeb-1463	51	114	3,340,000	3,340,000	NUM
ajbmeb-1463	51	115	miscellaneous	miscellaneous	ADJ
ajbmeb-1463	51	116	service	service	NOUN
ajbmeb-1463	51	117	expenses	expense	VERB
ajbmeb-1463	51	118	1,199,497	1,199,497	NUM
ajbmeb-1463	51	119	transport	transport	NOUN
ajbmeb-1463	51	120	,	,	PUNCT
ajbmeb-1463	51	121	dispatch	dispatch	NOUN
ajbmeb-1463	51	122	and	and	CCONJ
ajbmeb-1463	51	123	communication	communication	NOUN
ajbmeb-1463	52	1	3,290,860	3,290,860	NUM
ajbmeb-1463	52	2	water	water	NOUN
ajbmeb-1463	52	3	4,195,507	4,195,507	NUM
ajbmeb-1463	52	4	marketing	marketing	NOUN
ajbmeb-1463	52	5	and	and	CCONJ
ajbmeb-1463	52	6	selling	selling	NOUN
ajbmeb-1463	52	7	expenses	expense	VERB
ajbmeb-1463	52	8	15,625,535	15,625,535	NUM
ajbmeb-1463	52	9	administrative	administrative	ADJ
ajbmeb-1463	52	10	expenses	expense	NOUN
ajbmeb-1463	52	11	17,197,880	17,197,880	NUM
ajbmeb-1463	52	12	total	total	NOUN
ajbmeb-1463	52	13	971,443,184	971,443,184	NUM
ajbmeb-1463	52	14	source	source	NOUN
ajbmeb-1463	52	15	:	:	PUNCT
ajbmeb-1463	52	16	table	table	NOUN
ajbmeb-1463	52	17	of	of	ADP
ajbmeb-1463	52	18	researchers	researcher	NOUN
ajbmeb-1463	52	19	'	'	PART
ajbmeb-1463	52	20	preparation	preparation	NOUN
ajbmeb-1463	52	21	based	base	VERB
ajbmeb-1463	52	22	on	on	ADP
ajbmeb-1463	52	23	data	datum	NOUN
ajbmeb-1463	52	24	provided	provide	VERB
ajbmeb-1463	52	25	by	by	ADP
ajbmeb-1463	52	26	the	the	DET
ajbmeb-1463	52	27	company	company	NOUN
ajbmeb-1463	52	28	the	the	DET
ajbmeb-1463	52	29	amounts	amount	NOUN
ajbmeb-1463	52	30	disbursed	disburse	VERB
ajbmeb-1463	52	31	in	in	ADP
ajbmeb-1463	52	32	table	table	NOUN
ajbmeb-1463	52	33	(	(	PUNCT
ajbmeb-1463	52	34	1	1	X
ajbmeb-1463	52	35	)	)	PUNCT
ajbmeb-1463	52	36	were	be	AUX
ajbmeb-1463	52	37	extracted	extract	VERB
ajbmeb-1463	52	38	through	through	ADP
ajbmeb-1463	52	39	the	the	DET
ajbmeb-1463	52	40	company	company	NOUN
ajbmeb-1463	52	41	's	's	PART
ajbmeb-1463	52	42	records	record	NOUN
ajbmeb-1463	52	43	(	(	PUNCT
ajbmeb-1463	52	44	samarra	samarra	ADJ
ajbmeb-1463	52	45	pharmaceutical	pharmaceutical	ADJ
ajbmeb-1463	52	46	lab	lab	NOUN
ajbmeb-1463	52	47	)	)	PUNCT
ajbmeb-1463	52	48	for	for	ADP
ajbmeb-1463	52	49	the	the	DET
ajbmeb-1463	52	50	year	year	NOUN
ajbmeb-1463	52	51	(	(	PUNCT
ajbmeb-1463	52	52	2018	2018	NUM
ajbmeb-1463	52	53	)	)	PUNCT
ajbmeb-1463	52	54	of	of	ADP
ajbmeb-1463	52	55	the	the	DET
ajbmeb-1463	52	56	eye	eye	NOUN
ajbmeb-1463	52	57	drops	drop	VERB
ajbmeb-1463	52	58	department	department	NOUN
ajbmeb-1463	52	59	and	and	CCONJ
ajbmeb-1463	52	60	represents	represent	VERB
ajbmeb-1463	52	61	a	a	DET
ajbmeb-1463	52	62	starting	starting	NOUN
ajbmeb-1463	52	63	point	point	NOUN
ajbmeb-1463	52	64	in	in	ADP
ajbmeb-1463	52	65	the	the	DET
ajbmeb-1463	52	66	cost	cost	NOUN
ajbmeb-1463	52	67	system	system	NOUN
ajbmeb-1463	52	68	,	,	PUNCT
ajbmeb-1463	52	69	and	and	CCONJ
ajbmeb-1463	52	70	the	the	DET
ajbmeb-1463	52	71	company	company	NOUN
ajbmeb-1463	52	72	management	management	NOUN
ajbmeb-1463	52	73	seeks	seek	VERB
ajbmeb-1463	52	74	to	to	PART
ajbmeb-1463	52	75	optimize	optimize	VERB
ajbmeb-1463	52	76	them	they	PRON
ajbmeb-1463	52	77	in	in	ADP
ajbmeb-1463	52	78	order	order	NOUN
ajbmeb-1463	52	79	to	to	PART
ajbmeb-1463	52	80	obtain	obtain	VERB
ajbmeb-1463	52	81	the	the	DET
ajbmeb-1463	52	82	highest	high	ADJ
ajbmeb-1463	52	83	productivity	productivity	NOUN
ajbmeb-1463	52	84	.	.	PUNCT
ajbmeb-1463	53	1	2	2	X
ajbmeb-1463	53	2	.	.	X
ajbmeb-1463	53	3	identification	identification	NOUN
ajbmeb-1463	53	4	of	of	ADP
ajbmeb-1463	53	5	resource	resource	NOUN
ajbmeb-1463	53	6	pools	pool	NOUN
ajbmeb-1463	53	7	:	:	PUNCT
ajbmeb-1463	53	8	resource	resource	NOUN
ajbmeb-1463	53	9	pools	pool	NOUN
ajbmeb-1463	53	10	are	be	AUX
ajbmeb-1463	53	11	identified	identify	VERB
ajbmeb-1463	53	12	through	through	ADP
ajbmeb-1463	53	13	the	the	DET
ajbmeb-1463	53	14	pooling	pooling	NOUN
ajbmeb-1463	53	15	of	of	ADP
ajbmeb-1463	53	16	homogeneous	homogeneous	ADJ
ajbmeb-1463	53	17	resources	resource	NOUN
ajbmeb-1463	53	18	with	with	ADP
ajbmeb-1463	53	19	similar	similar	ADJ
ajbmeb-1463	53	20	features	feature	NOUN
ajbmeb-1463	53	21	in	in	ADP
ajbmeb-1463	53	22	special	special	ADJ
ajbmeb-1463	53	23	pools	pool	NOUN
ajbmeb-1463	53	24	,	,	PUNCT
ajbmeb-1463	53	25	as	as	SCONJ
ajbmeb-1463	53	26	shown	show	VERB
ajbmeb-1463	53	27	in	in	ADP
ajbmeb-1463	53	28	table	table	NOUN
ajbmeb-1463	53	29	(	(	PUNCT
ajbmeb-1463	53	30	2	2	NUM
ajbmeb-1463	53	31	)	)	PUNCT
ajbmeb-1463	53	32	below	below	ADV
ajbmeb-1463	53	33	:	:	PUNCT
ajbmeb-1463	53	34	table	table	NOUN
ajbmeb-1463	53	35	2	2	NUM
ajbmeb-1463	53	36	inventory	inventory	NOUN
ajbmeb-1463	53	37	and	and	CCONJ
ajbmeb-1463	53	38	identification	identification	NOUN
ajbmeb-1463	53	39	of	of	ADP
ajbmeb-1463	53	40	resources	resource	NOUN
ajbmeb-1463	53	41	in	in	ADP
ajbmeb-1463	53	42	appropriate	appropriate	ADJ
ajbmeb-1463	53	43	complexes	complex	NOUN
ajbmeb-1463	53	44	no	no	DET
ajbmeb-1463	53	45	sources	source	NOUN
ajbmeb-1463	53	46	groups	group	NOUN
ajbmeb-1463	53	47	sources	source	NOUN
ajbmeb-1463	53	48	cost	cost	VERB
ajbmeb-1463	53	49	1	1	NUM
ajbmeb-1463	53	50	direct	direct	ADJ
ajbmeb-1463	53	51	material	material	NOUN
ajbmeb-1463	53	52	direct	direct	ADJ
ajbmeb-1463	53	53	ores	ore	NOUN
ajbmeb-1463	53	54	and	and	CCONJ
ajbmeb-1463	53	55	materials	material	NOUN
ajbmeb-1463	53	56	378,498,056	378,498,056	NUM
ajbmeb-1463	53	57	2	2	NUM
ajbmeb-1463	53	58	direct	direct	ADJ
ajbmeb-1463	53	59	action	action	NOUN
ajbmeb-1463	53	60	direct	direct	ADJ
ajbmeb-1463	53	61	wages	wage	NOUN
ajbmeb-1463	53	62	258,674,050	258,674,050	NUM
ajbmeb-1463	53	63	3	3	NUM
ajbmeb-1463	53	64	indirect	indirect	ADJ
ajbmeb-1463	53	65	materials	material	NOUN
ajbmeb-1463	53	66	packaging	packaging	NOUN
ajbmeb-1463	53	67	materials	material	NOUN
ajbmeb-1463	53	68	11,915,736	11,915,736	NUM
ajbmeb-1463	53	69	oils	oil	NOUN
ajbmeb-1463	53	70	&	&	CCONJ
ajbmeb-1463	53	71	greases	grease	NOUN
ajbmeb-1463	53	72	12,225,000	12,225,000	NUM
ajbmeb-1463	53	73	4	4	NUM
ajbmeb-1463	53	74	indirect	indirect	ADJ
ajbmeb-1463	53	75	work	work	NOUN
ajbmeb-1463	53	76	indirect	indirect	ADJ
ajbmeb-1463	53	77	salaries	salary	NOUN
ajbmeb-1463	53	78	and	and	CCONJ
ajbmeb-1463	53	79	wages	wage	NOUN
ajbmeb-1463	53	80	157,105,480	157,105,480	NUM
ajbmeb-1463	53	81	5	5	NUM
ajbmeb-1463	53	82	driving	drive	VERB
ajbmeb-1463	53	83	forces	force	NOUN
ajbmeb-1463	53	84	extinction	extinction	NOUN
ajbmeb-1463	53	85	30,854,427	30,854,427	NUM
ajbmeb-1463	53	86	water	water	NOUN
ajbmeb-1463	53	87	4,195,507	4,195,507	NUM
ajbmeb-1463	53	88	american	american	ADJ
ajbmeb-1463	53	89	journal	journal	PROPN
ajbmeb-1463	53	90	of	of	ADP
ajbmeb-1463	53	91	business	business	NOUN
ajbmeb-1463	53	92	management	management	NOUN
ajbmeb-1463	53	93	,	,	PUNCT
ajbmeb-1463	53	94	economics	economic	NOUN
ajbmeb-1463	53	95	and	and	CCONJ
ajbmeb-1463	53	96	banking	banking	NOUN
ajbmeb-1463	53	97	volume	volume	NOUN
ajbmeb-1463	53	98	18	18	NUM
ajbmeb-1463	53	99	nov	nov	PROPN
ajbmeb-1463	53	100	.	.	PROPN
ajbmeb-1463	53	101	,	,	PUNCT
ajbmeb-1463	53	102	2023	2023	NUM
ajbmeb-1463	53	103	p	p	NOUN
ajbmeb-1463	53	104	a	a	DET
ajbmeb-1463	53	105	g	g	NOUN
ajbmeb-1463	53	106	e	e	NOUN
ajbmeb-1463	53	107	|	|	NOUN
ajbmeb-1463	53	108	88	88	NUM
ajbmeb-1463	53	109	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1463	53	110	electricity	electricity	NOUN
ajbmeb-1463	53	111	10,458,045	10,458,045	NUM
ajbmeb-1463	53	112	standby	standby	ADJ
ajbmeb-1463	53	113	tools	tool	NOUN
ajbmeb-1463	53	114	4,474,339	4,474,339	NUM
ajbmeb-1463	53	115	oil	oil	NOUN
ajbmeb-1463	53	116	materials	material	NOUN
ajbmeb-1463	53	117	17,360,732	17,360,732	NUM
ajbmeb-1463	53	118	6	6	NUM
ajbmeb-1463	53	119	equipment	equipment	NOUN
ajbmeb-1463	53	120	workers	worker	NOUN
ajbmeb-1463	53	121	'	'	PART
ajbmeb-1463	53	122	equipment	equipment	NOUN
ajbmeb-1463	53	123	2,930,240	2,930,240	NUM
ajbmeb-1463	53	124	stationery	stationery	NOUN
ajbmeb-1463	53	125	5,019,938	5,019,938	NUM
ajbmeb-1463	53	126	7	7	NUM
ajbmeb-1463	53	127	research	research	NOUN
ajbmeb-1463	53	128	&	&	CCONJ
ajbmeb-1463	53	129	development	development	NOUN
ajbmeb-1463	53	130	publicity	publicity	NOUN
ajbmeb-1463	53	131	and	and	CCONJ
ajbmeb-1463	53	132	advertising	advertising	NOUN
ajbmeb-1463	53	133	8,057,421	8,057,421	NUM
ajbmeb-1463	53	134	research	research	NOUN
ajbmeb-1463	53	135	and	and	CCONJ
ajbmeb-1463	53	136	consulting	consulting	NOUN
ajbmeb-1463	53	137	expenses	expense	VERB
ajbmeb-1463	53	138	3,340,000	3,340,000	NUM
ajbmeb-1463	53	139	8	8	NUM
ajbmeb-1463	53	140	maintenance	maintenance	NOUN
ajbmeb-1463	53	141	services	service	NOUN
ajbmeb-1463	53	142	maintenance	maintenance	NOUN
ajbmeb-1463	53	143	of	of	ADP
ajbmeb-1463	53	144	buildings	building	NOUN
ajbmeb-1463	53	145	2,230,920	2,230,920	NUM
ajbmeb-1463	53	146	maintenance	maintenance	NOUN
ajbmeb-1463	53	147	of	of	ADP
ajbmeb-1463	53	148	machinery	machinery	NOUN
ajbmeb-1463	53	149	and	and	CCONJ
ajbmeb-1463	53	150	equipment	equipment	NOUN
ajbmeb-1463	53	151	4,461,841	4,461,841	NUM
ajbmeb-1463	53	152	maintenance	maintenance	NOUN
ajbmeb-1463	53	153	of	of	ADP
ajbmeb-1463	53	154	transportation	transportation	NOUN
ajbmeb-1463	53	155	594,912	594,912	NUM
ajbmeb-1463	53	156	maintenance	maintenance	NOUN
ajbmeb-1463	53	157	of	of	ADP
ajbmeb-1463	53	158	office	office	NOUN
ajbmeb-1463	53	159	furniture	furniture	NOUN
ajbmeb-1463	53	160	and	and	CCONJ
ajbmeb-1463	53	161	equipment	equipment	NOUN
ajbmeb-1463	53	162	148,728	148,728	NUM
ajbmeb-1463	53	163	9	9	NUM
ajbmeb-1463	53	164	administrative	administrative	ADJ
ajbmeb-1463	53	165	and	and	CCONJ
ajbmeb-1463	53	166	marketing	marketing	NOUN
ajbmeb-1463	53	167	expenses	expense	NOUN
ajbmeb-1463	53	168	marketing	marketing	NOUN
ajbmeb-1463	53	169	expenses	expense	VERB
ajbmeb-1463	53	170	15,625,535	15,625,535	NUM
ajbmeb-1463	53	171	administrative	administrative	ADJ
ajbmeb-1463	53	172	expenses	expense	NOUN
ajbmeb-1463	53	173	17,197,880	17,197,880	NUM
ajbmeb-1463	53	174	10	10	NUM
ajbmeb-1463	53	175	transport	transport	NOUN
ajbmeb-1463	53	176	,	,	PUNCT
ajbmeb-1463	53	177	dispatch	dispatch	NOUN
ajbmeb-1463	53	178	and	and	CCONJ
ajbmeb-1463	53	179	communication	communication	NOUN
ajbmeb-1463	53	180	relocation	relocation	NOUN
ajbmeb-1463	53	181	of	of	ADP
ajbmeb-1463	53	182	workers	worker	NOUN
ajbmeb-1463	53	183	1,974,616	1,974,616	NUM
ajbmeb-1463	53	184	public	public	ADJ
ajbmeb-1463	53	185	contacts	contact	NOUN
ajbmeb-1463	53	186	750,250	750,250	NUM
ajbmeb-1463	53	187	hospitality	hospitality	NOUN
ajbmeb-1463	53	188	43,140	43,140	NUM
ajbmeb-1463	53	189	fees	fee	NOUN
ajbmeb-1463	53	190	15,650,000	15,650,000	NUM
ajbmeb-1463	53	191	travel	travel	NOUN
ajbmeb-1463	53	192	and	and	CCONJ
ajbmeb-1463	53	193	dispatches	dispatch	NOUN
ajbmeb-1463	53	194	565,994	565,994	NUM
ajbmeb-1463	53	195	11	11	NUM
ajbmeb-1463	53	196	other	other	ADJ
ajbmeb-1463	53	197	service	service	NOUN
ajbmeb-1463	53	198	supplies	supply	NOUN
ajbmeb-1463	53	199	lease	lease	NOUN
ajbmeb-1463	53	200	of	of	ADP
ajbmeb-1463	53	201	fixed	fix	VERB
ajbmeb-1463	53	202	assets	asset	NOUN
ajbmeb-1463	53	203	5,890,900	5,890,900	NUM
ajbmeb-1463	53	204	banking	banking	NOUN
ajbmeb-1463	53	205	services	service	NOUN
ajbmeb-1463	53	206	1,199,497	1,199,497	NUM
ajbmeb-1463	53	207	total	total	NOUN
ajbmeb-1463	53	208	971,443,184	971,443,184	NUM
ajbmeb-1463	53	209	source	source	NOUN
ajbmeb-1463	53	210	:	:	PUNCT
ajbmeb-1463	53	211	table	table	NOUN
ajbmeb-1463	53	212	of	of	ADP
ajbmeb-1463	53	213	the	the	DET
ajbmeb-1463	53	214	researchers	researcher	NOUN
ajbmeb-1463	53	215	'	'	PART
ajbmeb-1463	53	216	preparation	preparation	NOUN
ajbmeb-1463	53	217	based	base	VERB
ajbmeb-1463	53	218	on	on	ADP
ajbmeb-1463	53	219	data	datum	NOUN
ajbmeb-1463	53	220	provided	provide	VERB
ajbmeb-1463	53	221	by	by	ADP
ajbmeb-1463	53	222	the	the	DET
ajbmeb-1463	53	223	company	company	NOUN
ajbmeb-1463	53	224	.	.	PUNCT
ajbmeb-1463	54	1	in	in	ADP
ajbmeb-1463	54	2	table	table	NOUN
ajbmeb-1463	54	3	2	2	NUM
ajbmeb-1463	54	4	,	,	PUNCT
ajbmeb-1463	54	5	resources	resource	NOUN
ajbmeb-1463	54	6	have	have	AUX
ajbmeb-1463	54	7	been	be	AUX
ajbmeb-1463	54	8	grouped	group	VERB
ajbmeb-1463	54	9	within	within	ADP
ajbmeb-1463	54	10	homogeneous	homogeneous	ADJ
ajbmeb-1463	54	11	pools	pool	NOUN
ajbmeb-1463	54	12	based	base	VERB
ajbmeb-1463	54	13	on	on	ADP
ajbmeb-1463	54	14	their	their	PRON
ajbmeb-1463	54	15	interrelationships	interrelationship	NOUN
ajbmeb-1463	54	16	in	in	ADP
ajbmeb-1463	54	17	terms	term	NOUN
ajbmeb-1463	54	18	of	of	ADP
ajbmeb-1463	54	19	technology	technology	NOUN
ajbmeb-1463	54	20	,	,	PUNCT
ajbmeb-1463	54	21	skills	skill	NOUN
ajbmeb-1463	54	22	or	or	CCONJ
ajbmeb-1463	54	23	cost	cost	NOUN
ajbmeb-1463	54	24	components	component	NOUN
ajbmeb-1463	54	25	.	.	PUNCT
ajbmeb-1463	55	1	resource	resource	NOUN
ajbmeb-1463	55	2	characteristics	characteristic	NOUN
ajbmeb-1463	55	3	should	should	AUX
ajbmeb-1463	55	4	be	be	AUX
ajbmeb-1463	55	5	combined	combine	VERB
ajbmeb-1463	55	6	and	and	CCONJ
ajbmeb-1463	55	7	result	result	VERB
ajbmeb-1463	55	8	in	in	ADP
ajbmeb-1463	55	9	homogeneous	homogeneous	ADJ
ajbmeb-1463	55	10	resource	resource	NOUN
ajbmeb-1463	55	11	pools	pool	NOUN
ajbmeb-1463	55	12	,	,	PUNCT
ajbmeb-1463	55	13	as	as	ADV
ajbmeb-1463	55	14	well	well	ADV
ajbmeb-1463	55	15	as	as	ADP
ajbmeb-1463	55	16	to	to	PART
ajbmeb-1463	55	17	eliminate	eliminate	VERB
ajbmeb-1463	55	18	the	the	DET
ajbmeb-1463	55	19	complexity	complexity	NOUN
ajbmeb-1463	55	20	of	of	ADP
ajbmeb-1463	55	21	the	the	DET
ajbmeb-1463	55	22	company	company	NOUN
ajbmeb-1463	55	23	.	.	PUNCT
ajbmeb-1463	56	1	3	3	X
ajbmeb-1463	56	2	.	.	X
ajbmeb-1463	56	3	identification	identification	NOUN
ajbmeb-1463	56	4	of	of	ADP
ajbmeb-1463	56	5	elements	element	NOUN
ajbmeb-1463	56	6	of	of	ADP
ajbmeb-1463	56	7	direct	direct	ADJ
ajbmeb-1463	56	8	costs	cost	NOUN
ajbmeb-1463	56	9	to	to	ADP
ajbmeb-1463	56	10	products	product	NOUN
ajbmeb-1463	56	11	:	:	PUNCT
ajbmeb-1463	56	12	direct	direct	ADJ
ajbmeb-1463	56	13	costs	cost	NOUN
ajbmeb-1463	56	14	are	be	AUX
ajbmeb-1463	56	15	addressed	address	VERB
ajbmeb-1463	56	16	in	in	ADP
ajbmeb-1463	56	17	the	the	DET
ajbmeb-1463	56	18	accounting	accounting	NOUN
ajbmeb-1463	56	19	of	of	ADP
ajbmeb-1463	56	20	resource	resource	NOUN
ajbmeb-1463	56	21	consumption	consumption	NOUN
ajbmeb-1463	56	22	by	by	ADP
ajbmeb-1463	56	23	charging	charge	VERB
ajbmeb-1463	56	24	them	they	PRON
ajbmeb-1463	56	25	directly	directly	ADV
ajbmeb-1463	56	26	to	to	ADP
ajbmeb-1463	56	27	the	the	DET
ajbmeb-1463	56	28	cost	cost	NOUN
ajbmeb-1463	56	29	objective	objective	NOUN
ajbmeb-1463	56	30	(	(	PUNCT
ajbmeb-1463	56	31	s	s	NOUN
ajbmeb-1463	56	32	)	)	PUNCT
ajbmeb-1463	56	33	,	,	PUNCT
ajbmeb-1463	56	34	so	so	CCONJ
ajbmeb-1463	56	35	the	the	DET
ajbmeb-1463	56	36	elements	element	NOUN
ajbmeb-1463	56	37	of	of	ADP
ajbmeb-1463	56	38	direct	direct	ADJ
ajbmeb-1463	56	39	costs	cost	NOUN
ajbmeb-1463	56	40	(	(	PUNCT
ajbmeb-1463	56	41	direct	direct	ADJ
ajbmeb-1463	56	42	substances	substance	NOUN
ajbmeb-1463	56	43	and	and	CCONJ
ajbmeb-1463	56	44	direct	direct	ADJ
ajbmeb-1463	56	45	wages	wage	NOUN
ajbmeb-1463	56	46	)	)	PUNCT
ajbmeb-1463	56	47	disbursed	disburse	VERB
ajbmeb-1463	56	48	to	to	ADP
ajbmeb-1463	56	49	each	each	DET
ajbmeb-1463	56	50	product	product	NOUN
ajbmeb-1463	56	51	have	have	AUX
ajbmeb-1463	56	52	been	be	AUX
ajbmeb-1463	56	53	identified	identify	VERB
ajbmeb-1463	56	54	on	on	ADP
ajbmeb-1463	56	55	centileter	centileter	ADJ
ajbmeb-1463	56	56	basis	basis	NOUN
ajbmeb-1463	56	57	,	,	PUNCT
ajbmeb-1463	56	58	as	as	SCONJ
ajbmeb-1463	56	59	shown	show	VERB
ajbmeb-1463	56	60	in	in	ADP
ajbmeb-1463	56	61	table	table	NOUN
ajbmeb-1463	56	62	(	(	PUNCT
ajbmeb-1463	56	63	3	3	NUM
ajbmeb-1463	56	64	)	)	PUNCT
ajbmeb-1463	56	65	below	below	ADV
ajbmeb-1463	56	66	:	:	PUNCT
ajbmeb-1463	56	67	table	table	NOUN
ajbmeb-1463	56	68	(	(	PUNCT
ajbmeb-1463	56	69	3	3	NUM
ajbmeb-1463	56	70	)	)	PUNCT
ajbmeb-1463	56	71	identification	identification	NOUN
ajbmeb-1463	56	72	of	of	ADP
ajbmeb-1463	56	73	direct	direct	ADJ
ajbmeb-1463	56	74	costs	cost	NOUN
ajbmeb-1463	56	75	on	on	ADP
ajbmeb-1463	56	76	products	product	NOUN
ajbmeb-1463	56	77	for	for	ADP
ajbmeb-1463	56	78	(	(	PUNCT
ajbmeb-1463	56	79	2018	2018	NUM
ajbmeb-1463	56	80	)	)	PUNCT
ajbmeb-1463	56	81	raw	raw	ADJ
ajbmeb-1463	56	82	product	product	NOUN
ajbmeb-1463	56	83	name	name	NOUN
ajbmeb-1463	56	84	unit	unit	NOUN
ajbmeb-1463	56	85	(	(	PUNCT
ajbmeb-1463	56	86	centilitre	centilitre	NOUN
ajbmeb-1463	56	87	)	)	PUNCT
ajbmeb-1463	56	88	direct	direct	ADJ
ajbmeb-1463	56	89	manufacturing	manufacturing	NOUN
ajbmeb-1463	56	90	cost	cost	NOUN
ajbmeb-1463	56	91	unit	unit	NOUN
ajbmeb-1463	56	92	manufacturing	manufacture	VERB
ajbmeb-1463	56	93	cost	cost	NOUN
ajbmeb-1463	56	94	rate	rate	NOUN
ajbmeb-1463	56	95	(	(	PUNCT
ajbmeb-1463	56	96	centileter	centileter	NOUN
ajbmeb-1463	56	97	)	)	PUNCT
ajbmeb-1463	56	98	1	1	NUM
ajbmeb-1463	56	99	barzlon	barzlon	NOUN
ajbmeb-1463	56	100	15897	15897	NUM
ajbmeb-1463	56	101	44،543،394	44،543،394	NUM
ajbmeb-1463	56	102	2802	2802	NUM
ajbmeb-1463	56	103	2	2	NUM
ajbmeb-1463	56	104	janden	janden	ADJ
ajbmeb-1463	56	105	16357	16357	NUM
ajbmeb-1463	56	106	44,981،750	44,981،750	NOUN
ajbmeb-1463	56	107	2750	2750	NUM
ajbmeb-1463	56	108	3	3	NUM
ajbmeb-1463	56	109	samaficol	samaficol	NOUN
ajbmeb-1463	56	110	0.5	0.5	NUM
ajbmeb-1463	56	111	18303	18303	NUM
ajbmeb-1463	56	112	70،631،277	70،631،277	NUM
ajbmeb-1463	56	113	3859	3859	NUM
ajbmeb-1463	56	114	4	4	NUM
ajbmeb-1463	56	115	methadine	methadine	NOUN
ajbmeb-1463	56	116	19402	19402	NUM
ajbmeb-1463	57	1	50،309،386	50،309،386	NUM
ajbmeb-1463	57	2	2593	2593	NUM
ajbmeb-1463	57	3	5	5	NUM
ajbmeb-1463	57	4	methadine	methadine	NOUN
ajbmeb-1463	57	5	n	n	PROPN
ajbmeb-1463	57	6	17607	17607	NUM
ajbmeb-1463	57	7	70،410،393	70،410،393	PROPN
ajbmeb-1463	57	8	9993	9993	NUM
ajbmeb-1463	57	9	6	6	NUM
ajbmeb-1463	57	10	nazordin	nazordin	VERB
ajbmeb-1463	57	11	0.5	0.5	NUM
ajbmeb-1463	57	12	15709	15709	NUM
ajbmeb-1463	57	13	33،648،678	33،648،678	NUM
ajbmeb-1463	57	14	2142	2142	NUM
ajbmeb-1463	57	15	7	7	NUM
ajbmeb-1463	57	16	new	new	ADJ
ajbmeb-1463	57	17	dixon	dixon	NOUN
ajbmeb-1463	57	18	14470	14470	NUM
ajbmeb-1463	58	1	35،219،980	35،219،980	NUM
ajbmeb-1463	58	2	2434	2434	NUM
ajbmeb-1463	58	3	8	8	NUM
ajbmeb-1463	58	4	nassovrin	nassovrin	NOUN
ajbmeb-1463	58	5	19900	19900	NUM
ajbmeb-1463	58	6	38،924،400	38،924،400	NUM
ajbmeb-1463	58	7	1956	1956	NUM
ajbmeb-1463	58	8	9	9	NUM
ajbmeb-1463	58	9	zankouslef	zankouslef	NOUN
ajbmeb-1463	58	10	19580	19580	NUM
ajbmeb-1463	58	11	55،998،800	55،998،800	NUM
ajbmeb-1463	58	12	2860	2860	NUM
ajbmeb-1463	58	13	10	10	NUM
ajbmeb-1463	58	14	timosam	timosam	NOUN
ajbmeb-1463	58	15	0.25	0.25	NUM
ajbmeb-1463	58	16	18004	18004	NUM
ajbmeb-1463	58	17	46،972،436	46،972،436	NUM
ajbmeb-1463	58	18	2609	2609	NUM
ajbmeb-1463	58	19	11	11	NUM
ajbmeb-1463	58	20	timosam	timosam	NOUN
ajbmeb-1463	58	21	0.5	0.5	NUM
ajbmeb-1463	58	22	18603	18603	NUM
ajbmeb-1463	58	23	55،418،337	55،418،337	NUM
ajbmeb-1463	58	24	2979	2979	NUM
ajbmeb-1463	58	25	12	12	NUM
ajbmeb-1463	58	26	cyprosam	cyprosam	NOUN
ajbmeb-1463	58	27	0.3	0.3	NUM
ajbmeb-1463	58	28	17075	17075	NUM
ajbmeb-1463	58	29	45،778،075	45،778،075	NUM
ajbmeb-1463	58	30	2681	2681	NUM
ajbmeb-1463	58	31	13	13	NUM
ajbmeb-1463	58	32	dixon	dixon	NOUN
ajbmeb-1463	58	33	16240	16240	NUM
ajbmeb-1463	58	34	44،335،200	44،335،200	NUM
ajbmeb-1463	58	35	2730	2730	NUM
ajbmeb-1463	58	36	total	total	NOUN
ajbmeb-1463	58	37	227147	227147	NUM
ajbmeb-1463	58	38	637,172,106	637,172,106	NUM
ajbmeb-1463	58	39	2805	2805	NUM
ajbmeb-1463	58	40	american	american	ADJ
ajbmeb-1463	58	41	journal	journal	PROPN
ajbmeb-1463	58	42	of	of	ADP
ajbmeb-1463	58	43	business	business	NOUN
ajbmeb-1463	58	44	management	management	NOUN
ajbmeb-1463	58	45	,	,	PUNCT
ajbmeb-1463	58	46	economics	economic	NOUN
ajbmeb-1463	58	47	and	and	CCONJ
ajbmeb-1463	58	48	banking	banking	NOUN
ajbmeb-1463	58	49	volume	volume	NOUN
ajbmeb-1463	58	50	18	18	NUM
ajbmeb-1463	58	51	nov	nov	PROPN
ajbmeb-1463	58	52	.	.	PROPN
ajbmeb-1463	58	53	,	,	PUNCT
ajbmeb-1463	58	54	2023	2023	NUM
ajbmeb-1463	58	55	p	p	NOUN
ajbmeb-1463	58	56	a	a	DET
ajbmeb-1463	58	57	g	g	NOUN
ajbmeb-1463	58	58	e	e	PROPN
ajbmeb-1463	58	59	|	|	ADV
ajbmeb-1463	58	60	89	89	NUM
ajbmeb-1463	58	61	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1463	58	62	source	source	NOUN
ajbmeb-1463	58	63	:	:	PUNCT
ajbmeb-1463	58	64	table	table	NOUN
ajbmeb-1463	58	65	of	of	ADP
ajbmeb-1463	58	66	the	the	DET
ajbmeb-1463	58	67	researchers	researcher	NOUN
ajbmeb-1463	58	68	'	'	PART
ajbmeb-1463	58	69	preparation	preparation	NOUN
ajbmeb-1463	58	70	based	base	VERB
ajbmeb-1463	58	71	on	on	ADP
ajbmeb-1463	58	72	data	datum	NOUN
ajbmeb-1463	58	73	provided	provide	VERB
ajbmeb-1463	58	74	by	by	ADP
ajbmeb-1463	58	75	the	the	DET
ajbmeb-1463	58	76	company	company	NOUN
ajbmeb-1463	58	77	.	.	PUNCT
ajbmeb-1463	59	1	in	in	ADP
ajbmeb-1463	59	2	table	table	NOUN
ajbmeb-1463	59	3	(	(	PUNCT
ajbmeb-1463	59	4	3	3	NUM
ajbmeb-1463	59	5	)	)	PUNCT
ajbmeb-1463	59	6	,	,	PUNCT
ajbmeb-1463	59	7	distribution	distribution	NOUN
ajbmeb-1463	59	8	is	be	AUX
ajbmeb-1463	59	9	based	base	VERB
ajbmeb-1463	59	10	on	on	ADP
ajbmeb-1463	59	11	the	the	DET
ajbmeb-1463	59	12	quantity	quantity	NOUN
ajbmeb-1463	59	13	of	of	ADP
ajbmeb-1463	59	14	the	the	DET
ajbmeb-1463	59	15	product	product	NOUN
ajbmeb-1463	59	16	(	(	PUNCT
ajbmeb-1463	59	17	centeliter	centeliter	NOUN
ajbmeb-1463	59	18	)	)	PUNCT
ajbmeb-1463	59	19	.	.	PUNCT
ajbmeb-1463	60	1	it	it	PRON
ajbmeb-1463	60	2	is	be	AUX
ajbmeb-1463	60	3	the	the	DET
ajbmeb-1463	60	4	company	company	NOUN
ajbmeb-1463	60	5	's	's	PART
ajbmeb-1463	60	6	measurement	measurement	NOUN
ajbmeb-1463	60	7	unit	unit	NOUN
ajbmeb-1463	60	8	.	.	PUNCT
ajbmeb-1463	61	1	the	the	DET
ajbmeb-1463	61	2	figures	figure	NOUN
ajbmeb-1463	61	3	mentioned	mention	VERB
ajbmeb-1463	61	4	in	in	ADP
ajbmeb-1463	61	5	the	the	DET
ajbmeb-1463	61	6	field	field	NOUN
ajbmeb-1463	61	7	of	of	ADP
ajbmeb-1463	61	8	direct	direct	ADJ
ajbmeb-1463	61	9	cost	cost	NOUN
ajbmeb-1463	61	10	of	of	ADP
ajbmeb-1463	61	11	manufacture	manufacture	NOUN
ajbmeb-1463	61	12	were	be	AUX
ajbmeb-1463	61	13	reached	reach	VERB
ajbmeb-1463	61	14	through	through	ADP
ajbmeb-1463	61	15	the	the	DET
ajbmeb-1463	61	16	collection	collection	NOUN
ajbmeb-1463	61	17	of	of	ADP
ajbmeb-1463	61	18	the	the	DET
ajbmeb-1463	61	19	value	value	NOUN
ajbmeb-1463	61	20	of	of	ADP
ajbmeb-1463	61	21	direct	direct	ADJ
ajbmeb-1463	61	22	materials	material	NOUN
ajbmeb-1463	61	23	and	and	CCONJ
ajbmeb-1463	61	24	direct	direct	ADJ
ajbmeb-1463	61	25	wages	wage	NOUN
ajbmeb-1463	61	26	of	of	ADP
ajbmeb-1463	61	27	the	the	DET
ajbmeb-1463	61	28	product	product	NOUN
ajbmeb-1463	61	29	.	.	PUNCT
ajbmeb-1463	62	1	the	the	DET
ajbmeb-1463	62	2	figures	figure	NOUN
ajbmeb-1463	62	3	listed	list	VERB
ajbmeb-1463	62	4	in	in	ADP
ajbmeb-1463	62	5	the	the	DET
ajbmeb-1463	62	6	field	field	NOUN
ajbmeb-1463	62	7	of	of	ADP
ajbmeb-1463	62	8	manufacturing	manufacturing	NOUN
ajbmeb-1463	62	9	cost	cost	NOUN
ajbmeb-1463	62	10	rate	rate	NOUN
ajbmeb-1463	62	11	of	of	ADP
ajbmeb-1463	62	12	the	the	DET
ajbmeb-1463	62	13	unit	unit	NOUN
ajbmeb-1463	62	14	were	be	AUX
ajbmeb-1463	62	15	reached	reach	VERB
ajbmeb-1463	62	16	through	through	ADP
ajbmeb-1463	62	17	the	the	DET
ajbmeb-1463	62	18	following	follow	VERB
ajbmeb-1463	62	19	formula	formula	NOUN
ajbmeb-1463	62	20	:	:	PUNCT
ajbmeb-1463	62	21	the	the	DET
ajbmeb-1463	62	22	product	product	NOUN
ajbmeb-1463	62	23	's	's	PART
ajbmeb-1463	62	24	share	share	NOUN
ajbmeb-1463	62	25	of	of	ADP
ajbmeb-1463	62	26	direct	direct	ADJ
ajbmeb-1463	62	27	costs	cost	NOUN
ajbmeb-1463	62	28	=	=	PRON
ajbmeb-1463	62	29	the	the	DET
ajbmeb-1463	62	30	direct	direct	ADJ
ajbmeb-1463	62	31	manufacture	manufacture	NOUN
ajbmeb-1463	62	32	cost	cost	NOUN
ajbmeb-1463	62	33	of	of	ADP
ajbmeb-1463	62	34	the	the	DET
ajbmeb-1463	62	35	product	product	NOUN
ajbmeb-1463	62	36	÷	÷	PUNCT
ajbmeb-1463	62	37	the	the	DET
ajbmeb-1463	62	38	quantity	quantity	NOUN
ajbmeb-1463	62	39	of	of	ADP
ajbmeb-1463	62	40	the	the	DET
ajbmeb-1463	62	41	product	product	NOUN
ajbmeb-1463	62	42	,	,	PUNCT
ajbmeb-1463	62	43	meaning	mean	VERB
ajbmeb-1463	62	44	that	that	SCONJ
ajbmeb-1463	62	45	direct	direct	ADJ
ajbmeb-1463	62	46	costs	cost	NOUN
ajbmeb-1463	62	47	are	be	AUX
ajbmeb-1463	62	48	addressed	address	VERB
ajbmeb-1463	62	49	by	by	ADP
ajbmeb-1463	62	50	charging	charge	VERB
ajbmeb-1463	62	51	them	they	PRON
ajbmeb-1463	62	52	directly	directly	ADV
ajbmeb-1463	62	53	to	to	ADP
ajbmeb-1463	62	54	the	the	DET
ajbmeb-1463	62	55	cost	cost	NOUN
ajbmeb-1463	62	56	target	target	NOUN
ajbmeb-1463	62	57	(	(	PUNCT
ajbmeb-1463	62	58	products	product	NOUN
ajbmeb-1463	62	59	)	)	PUNCT
ajbmeb-1463	62	60	4	4	NUM
ajbmeb-1463	62	61	.	.	X
ajbmeb-1463	62	62	separation	separation	NOUN
ajbmeb-1463	62	63	of	of	ADP
ajbmeb-1463	62	64	prorated	prorate	VERB
ajbmeb-1463	62	65	and	and	CCONJ
ajbmeb-1463	62	66	fixed	fix	VERB
ajbmeb-1463	62	67	costs	cost	NOUN
ajbmeb-1463	62	68	in	in	ADP
ajbmeb-1463	62	69	resource	resource	NOUN
ajbmeb-1463	62	70	pools	pool	NOUN
ajbmeb-1463	62	71	:	:	PUNCT
ajbmeb-1463	62	72	costs	cost	NOUN
ajbmeb-1463	62	73	in	in	ADP
ajbmeb-1463	62	74	each	each	DET
ajbmeb-1463	62	75	resource	resource	NOUN
ajbmeb-1463	62	76	pool	pool	NOUN
ajbmeb-1463	62	77	are	be	AUX
ajbmeb-1463	62	78	segregated	segregate	VERB
ajbmeb-1463	62	79	into	into	ADP
ajbmeb-1463	62	80	fixed	fix	VERB
ajbmeb-1463	62	81	and	and	CCONJ
ajbmeb-1463	62	82	variable	variable	NOUN
ajbmeb-1463	62	83	and	and	CCONJ
ajbmeb-1463	62	84	,	,	PUNCT
ajbmeb-1463	62	85	in	in	ADP
ajbmeb-1463	62	86	accordance	accordance	NOUN
ajbmeb-1463	62	87	with	with	ADP
ajbmeb-1463	62	88	cost	cost	NOUN
ajbmeb-1463	62	89	behavior	behavior	NOUN
ajbmeb-1463	62	90	,	,	PUNCT
ajbmeb-1463	62	91	there	there	PRON
ajbmeb-1463	62	92	are	be	VERB
ajbmeb-1463	62	93	costs	cost	NOUN
ajbmeb-1463	62	94	that	that	PRON
ajbmeb-1463	62	95	are	be	AUX
ajbmeb-1463	62	96	unchanged	unchanged	ADJ
ajbmeb-1463	62	97	by	by	ADP
ajbmeb-1463	62	98	the	the	DET
ajbmeb-1463	62	99	volume	volume	NOUN
ajbmeb-1463	62	100	of	of	ADP
ajbmeb-1463	62	101	production	production	NOUN
ajbmeb-1463	62	102	and	and	CCONJ
ajbmeb-1463	62	103	are	be	AUX
ajbmeb-1463	62	104	fixed	fix	VERB
ajbmeb-1463	62	105	during	during	ADP
ajbmeb-1463	62	106	the	the	DET
ajbmeb-1463	62	107	financial	financial	ADJ
ajbmeb-1463	62	108	period	period	NOUN
ajbmeb-1463	62	109	,	,	PUNCT
ajbmeb-1463	62	110	variable	variable	ADJ
ajbmeb-1463	62	111	costs	cost	NOUN
ajbmeb-1463	62	112	when	when	SCONJ
ajbmeb-1463	62	113	the	the	DET
ajbmeb-1463	62	114	amount	amount	NOUN
ajbmeb-1463	62	115	of	of	ADP
ajbmeb-1463	62	116	inputs	input	NOUN
ajbmeb-1463	62	117	from	from	ADP
ajbmeb-1463	62	118	expendable	expendable	ADJ
ajbmeb-1463	62	119	resources	resource	NOUN
ajbmeb-1463	62	120	changes	change	NOUN
ajbmeb-1463	62	121	in	in	ADP
ajbmeb-1463	62	122	proportion	proportion	NOUN
ajbmeb-1463	62	123	to	to	ADP
ajbmeb-1463	62	124	the	the	DET
ajbmeb-1463	62	125	volume	volume	NOUN
ajbmeb-1463	62	126	of	of	ADP
ajbmeb-1463	62	127	production	production	NOUN
ajbmeb-1463	62	128	or	or	CCONJ
ajbmeb-1463	62	129	so	so	ADV
ajbmeb-1463	62	130	-	-	PUNCT
ajbmeb-1463	62	131	called	call	VERB
ajbmeb-1463	62	132	prorated	prorate	VERB
ajbmeb-1463	62	133	costs	cost	NOUN
ajbmeb-1463	62	134	and	and	CCONJ
ajbmeb-1463	62	135	therefore	therefore	ADV
ajbmeb-1463	62	136	fixed	fix	VERB
ajbmeb-1463	62	137	and	and	CCONJ
ajbmeb-1463	62	138	proportionate	proportionate	ADJ
ajbmeb-1463	62	139	costs	cost	NOUN
ajbmeb-1463	62	140	in	in	ADP
ajbmeb-1463	62	141	resource	resource	NOUN
ajbmeb-1463	62	142	pools	pool	NOUN
ajbmeb-1463	62	143	will	will	AUX
ajbmeb-1463	62	144	be	be	AUX
ajbmeb-1463	62	145	determined	determine	VERB
ajbmeb-1463	62	146	as	as	SCONJ
ajbmeb-1463	62	147	follows	follow	VERB
ajbmeb-1463	62	148	:	:	PUNCT
ajbmeb-1463	62	149	table	table	NOUN
ajbmeb-1463	62	150	(	(	PUNCT
ajbmeb-1463	62	151	4	4	NUM
ajbmeb-1463	62	152	)	)	PUNCT
ajbmeb-1463	62	153	fixed	fixed	ADJ
ajbmeb-1463	62	154	and	and	CCONJ
ajbmeb-1463	62	155	proportionate	proportionate	ADJ
ajbmeb-1463	62	156	cost	cost	NOUN
ajbmeb-1463	62	157	segregation	segregation	NOUN
ajbmeb-1463	62	158	sources	source	NOUN
ajbmeb-1463	62	159	groups	group	NOUN
ajbmeb-1463	62	160	sources	source	NOUN
ajbmeb-1463	62	161	fixed	fix	VERB
ajbmeb-1463	62	162	costs	cost	NOUN
ajbmeb-1463	62	163	proportionate	proportionate	ADJ
ajbmeb-1463	62	164	costs	cost	NOUN
ajbmeb-1463	62	165	total	total	ADJ
ajbmeb-1463	62	166	indirect	indirect	ADJ
ajbmeb-1463	62	167	materials	material	NOUN
ajbmeb-1463	62	168	packaging	packaging	NOUN
ajbmeb-1463	62	169	materials	material	NOUN
ajbmeb-1463	62	170	11,915,736	11,915,736	NUM
ajbmeb-1463	62	171	11,915,736	11,915,736	NUM
ajbmeb-1463	62	172	oils	oil	NOUN
ajbmeb-1463	62	173	&	&	CCONJ
ajbmeb-1463	62	174	greases	grease	NOUN
ajbmeb-1463	62	175	12,225,000	12,225,000	NUM
ajbmeb-1463	62	176	12,225,000	12,225,000	NUM
ajbmeb-1463	62	177	total	total	NOUN
ajbmeb-1463	62	178	24,140,736	24,140,736	NUM
ajbmeb-1463	62	179	24,140,736	24,140,736	NUM
ajbmeb-1463	62	180	indirect	indirect	ADJ
ajbmeb-1463	62	181	work	work	NOUN
ajbmeb-1463	62	182	workers	worker	NOUN
ajbmeb-1463	62	183	in	in	ADP
ajbmeb-1463	62	184	production	production	NOUN
ajbmeb-1463	62	185	services	service	NOUN
ajbmeb-1463	62	186	64,099,035	64,099,035	NUM
ajbmeb-1463	62	187	11,311,595	11,311,595	NUM
ajbmeb-1463	62	188	75,410,630	75,410,630	NUM
ajbmeb-1463	62	189	staff	staff	NOUN
ajbmeb-1463	62	190	in	in	ADP
ajbmeb-1463	62	191	the	the	DET
ajbmeb-1463	62	192	department	department	NOUN
ajbmeb-1463	62	193	69,126,411	69,126,411	NUM
ajbmeb-1463	62	194	69,126,411	69,126,411	NUM
ajbmeb-1463	62	195	marketing	marketing	NOUN
ajbmeb-1463	62	196	workers	worker	NOUN
ajbmeb-1463	62	197	12,568,439	12,568,439	NUM
ajbmeb-1463	62	198	12,568,439	12,568,439	NUM
ajbmeb-1463	62	199	total	total	NOUN
ajbmeb-1463	62	200	145,793,885	145,793,885	NUM
ajbmeb-1463	62	201	11,311,595	11,311,595	NUM
ajbmeb-1463	62	202	157,105,480	157,105,480	NUM
ajbmeb-1463	62	203	driving	driving	NOUN
ajbmeb-1463	62	204	forces	force	NOUN
ajbmeb-1463	62	205	extinction	extinction	NOUN
ajbmeb-1463	62	206	30,854,427	30,854,427	NUM
ajbmeb-1463	62	207	,	,	PUNCT
ajbmeb-1463	62	208	42730,854	42730,854	NOUN
ajbmeb-1463	62	209	water	water	VERB
ajbmeb-1463	62	210	167,820	167,820	NUM
ajbmeb-1463	62	211	4,027,687	4,027,687	NUM
ajbmeb-1463	62	212	4,195,507	4,195,507	NUM
ajbmeb-1463	62	213	electricity	electricity	NOUN
ajbmeb-1463	62	214	522,902	522,902	NUM
ajbmeb-1463	62	215	9,935,143	9,935,143	NUM
ajbmeb-1463	62	216	10,458,045	10,458,045	NUM
ajbmeb-1463	62	217	standby	standby	ADJ
ajbmeb-1463	62	218	tools	tool	NOUN
ajbmeb-1463	62	219	4,474,339	4,474,339	NUM
ajbmeb-1463	62	220	4,474,339	4,474,339	NUM
ajbmeb-1463	62	221	oil	oil	NOUN
ajbmeb-1463	62	222	materials	material	NOUN
ajbmeb-1463	62	223	17,360,732	17,360,732	NUM
ajbmeb-1463	62	224	17,360,732	17,360,732	NUM
ajbmeb-1463	62	225	total	total	ADJ
ajbmeb-1463	62	226	31,545,149	31,545,149	NUM
ajbmeb-1463	62	227	35,797,901	35,797,901	NUM
ajbmeb-1463	62	228	67,343,050	67,343,050	NUM
ajbmeb-1463	62	229	equipment	equipment	NOUN
ajbmeb-1463	62	230	workers	worker	NOUN
ajbmeb-1463	62	231	'	'	PART
ajbmeb-1463	62	232	equipment	equipment	NOUN
ajbmeb-1463	62	233	1,142,794	1,142,794	NUM
ajbmeb-1463	62	234	1,787,446	1,787,446	NUM
ajbmeb-1463	62	235	2,930,240	2,930,240	NUM
ajbmeb-1463	62	236	stationery	stationery	NOUN
ajbmeb-1463	62	237	375,642	375,642	NUM
ajbmeb-1463	62	238	4,644,296	4,644,296	NUM
ajbmeb-1463	62	239	5,019,938	5,019,938	NUM
ajbmeb-1463	62	240	total	total	ADJ
ajbmeb-1463	62	241	1,518,436	1,518,436	NUM
ajbmeb-1463	62	242	6,431,742	6,431,742	NUM
ajbmeb-1463	62	243	7,950,178	7,950,178	NUM
ajbmeb-1463	62	244	research	research	NOUN
ajbmeb-1463	62	245	&	&	CCONJ
ajbmeb-1463	62	246	development	development	NOUN
ajbmeb-1463	62	247	publicity	publicity	NOUN
ajbmeb-1463	62	248	and	and	CCONJ
ajbmeb-1463	62	249	advertising	advertise	VERB
ajbmeb-1463	62	250	8,057,421	8,057,421	NUM
ajbmeb-1463	62	251	8,057,421	8,057,421	NUM
ajbmeb-1463	62	252	research	research	NOUN
ajbmeb-1463	62	253	and	and	CCONJ
ajbmeb-1463	62	254	consulting	consulting	NOUN
ajbmeb-1463	62	255	expenses	expense	VERB
ajbmeb-1463	62	256	3,340,000	3,340,000	NUM
ajbmeb-1463	62	257	3,340,000	3,340,000	NUM
ajbmeb-1463	62	258	total	total	NOUN
ajbmeb-1463	62	259	11,397,421	11,397,421	NUM
ajbmeb-1463	62	260	11,397,421	11,397,421	NUM
ajbmeb-1463	62	261	maintenance	maintenance	NOUN
ajbmeb-1463	62	262	maintenance	maintenance	NOUN
ajbmeb-1463	62	263	of	of	ADP
ajbmeb-1463	62	264	buildings	building	NOUN
ajbmeb-1463	62	265	2,230,920	2,230,920	NUM
ajbmeb-1463	62	266	2,230,920	2,230,920	NUM
ajbmeb-1463	62	267	maintenance	maintenance	NOUN
ajbmeb-1463	62	268	of	of	ADP
ajbmeb-1463	62	269	machinery	machinery	NOUN
ajbmeb-1463	62	270	and	and	CCONJ
ajbmeb-1463	62	271	equipment	equipment	NOUN
ajbmeb-1463	62	272	2,989,433	2,989,433	NUM
ajbmeb-1463	62	273	1,472,408	1,472,408	NUM
ajbmeb-1463	62	274	4,461,841	4,461,841	NUM
ajbmeb-1463	62	275	maintenance	maintenance	NOUN
ajbmeb-1463	62	276	of	of	ADP
ajbmeb-1463	62	277	transportation	transportation	NOUN
ajbmeb-1463	62	278	594,912	594,912	NUM
ajbmeb-1463	62	279	594,912	594,912	NUM
ajbmeb-1463	62	280	maintenance	maintenance	NOUN
ajbmeb-1463	62	281	of	of	ADP
ajbmeb-1463	62	282	office	office	NOUN
ajbmeb-1463	62	283	furniture	furniture	NOUN
ajbmeb-1463	62	284	and	and	CCONJ
ajbmeb-1463	62	285	equipment	equipment	NOUN
ajbmeb-1463	62	286	148,728	148,728	NUM
ajbmeb-1463	62	287	148,728	148,728	NUM
ajbmeb-1463	62	288	total	total	NOUN
ajbmeb-1463	62	289	5,963,993	5,963,993	NUM
ajbmeb-1463	62	290	1,472,408	1,472,408	NUM
ajbmeb-1463	62	291	7,436,401	7,436,401	NUM
ajbmeb-1463	62	292	administrative	administrative	ADJ
ajbmeb-1463	62	293	and	and	CCONJ
ajbmeb-1463	62	294	marketing	marketing	NOUN
ajbmeb-1463	62	295	expenses	expense	NOUN
ajbmeb-1463	62	296	marketing	marketing	NOUN
ajbmeb-1463	62	297	expenses	expense	NOUN
ajbmeb-1463	62	298	9,844,087	9,844,087	NUM
ajbmeb-1463	62	299	5,781,448	5,781,448	NUM
ajbmeb-1463	62	300	15,625,535	15,625,535	NUM
ajbmeb-1463	62	301	administrative	administrative	ADJ
ajbmeb-1463	62	302	expenses	expense	NOUN
ajbmeb-1463	62	303	17,197,880	17,197,880	NUM
ajbmeb-1463	62	304	17,197,880	17,197,880	NUM
ajbmeb-1463	62	305	total	total	NOUN
ajbmeb-1463	62	306	27,041,967	27,041,967	NUM
ajbmeb-1463	62	307	5,781,448	5,781,448	NUM
ajbmeb-1463	62	308	32,823,415	32,823,415	NUM
ajbmeb-1463	62	309	relocation	relocation	NOUN
ajbmeb-1463	62	310	of	of	ADP
ajbmeb-1463	62	311	workers	worker	NOUN
ajbmeb-1463	62	312	1,974,616	1,974,616	NUM
ajbmeb-1463	62	313	1,974,616	1,974,616	NUM
ajbmeb-1463	62	314	public	public	ADJ
ajbmeb-1463	62	315	contacts	contact	NOUN
ajbmeb-1463	62	316	750,250	750,250	NUM
ajbmeb-1463	62	317	750,250	750,250	NUM
ajbmeb-1463	62	318	american	american	ADJ
ajbmeb-1463	62	319	journal	journal	PROPN
ajbmeb-1463	62	320	of	of	ADP
ajbmeb-1463	62	321	business	business	NOUN
ajbmeb-1463	62	322	management	management	NOUN
ajbmeb-1463	62	323	,	,	PUNCT
ajbmeb-1463	62	324	economics	economic	NOUN
ajbmeb-1463	62	325	and	and	CCONJ
ajbmeb-1463	62	326	banking	banking	NOUN
ajbmeb-1463	62	327	volume	volume	NOUN
ajbmeb-1463	62	328	18	18	NUM
ajbmeb-1463	62	329	nov	nov	PROPN
ajbmeb-1463	62	330	.	.	PROPN
ajbmeb-1463	62	331	,	,	PUNCT
ajbmeb-1463	62	332	2023	2023	NUM
ajbmeb-1463	62	333	p	p	NOUN
ajbmeb-1463	62	334	a	a	DET
ajbmeb-1463	62	335	g	g	NOUN
ajbmeb-1463	62	336	e	e	NOUN
ajbmeb-1463	62	337	|	|	ADV
ajbmeb-1463	62	338	90	90	NUM
ajbmeb-1463	62	339	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1463	62	340	transport	transport	NOUN
ajbmeb-1463	62	341	,	,	PUNCT
ajbmeb-1463	62	342	dispatches	dispatch	NOUN
ajbmeb-1463	62	343	and	and	CCONJ
ajbmeb-1463	62	344	communications	communication	NOUN
ajbmeb-1463	62	345	hospitality	hospitality	VERB
ajbmeb-1463	62	346	43,140	43,140	NUM
ajbmeb-1463	62	347	43,140	43,140	NUM
ajbmeb-1463	62	348	fees	fee	NOUN
ajbmeb-1463	62	349	15,650,000	15,650,000	NUM
ajbmeb-1463	62	350	15,650,000	15,650,000	NUM
ajbmeb-1463	62	351	travel	travel	NOUN
ajbmeb-1463	62	352	and	and	CCONJ
ajbmeb-1463	62	353	dispatches	dispatch	NOUN
ajbmeb-1463	62	354	565,994	565,994	NUM
ajbmeb-1463	62	355	565,994	565,994	NUM
ajbmeb-1463	62	356	total	total	NOUN
ajbmeb-1463	62	357	18,984,000	18,984,000	NUM
ajbmeb-1463	62	358	18,984,000	18,984,000	NUM
ajbmeb-1463	62	359	other	other	ADJ
ajbmeb-1463	62	360	service	service	NOUN
ajbmeb-1463	62	361	supplies	supply	NOUN
ajbmeb-1463	62	362	lease	lease	NOUN
ajbmeb-1463	62	363	of	of	ADP
ajbmeb-1463	62	364	fixed	fix	VERB
ajbmeb-1463	62	365	assets	asset	NOUN
ajbmeb-1463	62	366	5,890,900	5,890,900	NUM
ajbmeb-1463	62	367	5,890,900	5,890,900	NUM
ajbmeb-1463	62	368	banking	banking	NOUN
ajbmeb-1463	62	369	services	service	NOUN
ajbmeb-1463	62	370	1,199,497	1,199,497	NUM
ajbmeb-1463	62	371	1,199,497	1,199,497	NUM
ajbmeb-1463	62	372	total	total	ADJ
ajbmeb-1463	62	373	7,090,397	7,090,397	NUM
ajbmeb-1463	62	374	7,090,397	7,090,397	NUM
ajbmeb-1463	62	375	source	source	NOUN
ajbmeb-1463	62	376	:	:	PUNCT
ajbmeb-1463	62	377	table	table	NOUN
ajbmeb-1463	62	378	of	of	ADP
ajbmeb-1463	62	379	the	the	DET
ajbmeb-1463	62	380	researchers	researcher	NOUN
ajbmeb-1463	62	381	'	'	PART
ajbmeb-1463	62	382	preparation	preparation	NOUN
ajbmeb-1463	62	383	based	base	VERB
ajbmeb-1463	62	384	on	on	ADP
ajbmeb-1463	62	385	the	the	DET
ajbmeb-1463	62	386	company	company	NOUN
ajbmeb-1463	62	387	's	's	PART
ajbmeb-1463	62	388	submissions	submission	NOUN
ajbmeb-1463	62	389	.	.	PUNCT
ajbmeb-1463	63	1	table	table	NOUN
ajbmeb-1463	63	2	4	4	NUM
ajbmeb-1463	63	3	researchers	researcher	NOUN
ajbmeb-1463	63	4	allocated	allocate	VERB
ajbmeb-1463	63	5	costs	cost	NOUN
ajbmeb-1463	63	6	to	to	PART
ajbmeb-1463	63	7	appropriate	appropriate	VERB
ajbmeb-1463	63	8	resource	resource	NOUN
ajbmeb-1463	63	9	pools	pool	NOUN
ajbmeb-1463	63	10	and	and	CCONJ
ajbmeb-1463	63	11	the	the	DET
ajbmeb-1463	63	12	classification	classification	NOUN
ajbmeb-1463	63	13	of	of	ADP
ajbmeb-1463	63	14	costs	cost	NOUN
ajbmeb-1463	63	15	in	in	ADP
ajbmeb-1463	63	16	each	each	DET
ajbmeb-1463	63	17	resource	resource	NOUN
ajbmeb-1463	63	18	pool	pool	NOUN
ajbmeb-1463	63	19	into	into	ADP
ajbmeb-1463	63	20	constant	constant	ADJ
ajbmeb-1463	63	21	and	and	CCONJ
ajbmeb-1463	63	22	proportionate	proportionate	ADJ
ajbmeb-1463	63	23	.	.	PUNCT
ajbmeb-1463	64	1	this	this	DET
ajbmeb-1463	64	2	step	step	NOUN
ajbmeb-1463	64	3	is	be	AUX
ajbmeb-1463	64	4	one	one	NUM
ajbmeb-1463	64	5	of	of	ADP
ajbmeb-1463	64	6	the	the	DET
ajbmeb-1463	64	7	main	main	ADJ
ajbmeb-1463	64	8	pillars	pillar	NOUN
ajbmeb-1463	64	9	of	of	ADP
ajbmeb-1463	64	10	the	the	DET
ajbmeb-1463	64	11	resource	resource	NOUN
ajbmeb-1463	64	12	consumption	consumption	NOUN
ajbmeb-1463	64	13	accounting	accounting	NOUN
ajbmeb-1463	64	14	process	process	NOUN
ajbmeb-1463	64	15	.	.	PUNCT
ajbmeb-1463	65	1	it	it	PRON
ajbmeb-1463	65	2	helps	help	VERB
ajbmeb-1463	65	3	to	to	PART
ajbmeb-1463	65	4	extract	extract	VERB
ajbmeb-1463	65	5	variable	variable	ADJ
ajbmeb-1463	65	6	cost	cost	NOUN
ajbmeb-1463	65	7	rates	rate	NOUN
ajbmeb-1463	65	8	through	through	ADP
ajbmeb-1463	65	9	practical	practical	ADJ
ajbmeb-1463	65	10	energy	energy	NOUN
ajbmeb-1463	65	11	and	and	CCONJ
ajbmeb-1463	65	12	fixed	fix	VERB
ajbmeb-1463	65	13	cost	cost	NOUN
ajbmeb-1463	65	14	rates	rate	NOUN
ajbmeb-1463	65	15	through	through	ADP
ajbmeb-1463	65	16	theoretical	theoretical	ADJ
ajbmeb-1463	65	17	energy	energy	NOUN
ajbmeb-1463	65	18	and	and	CCONJ
ajbmeb-1463	65	19	thus	thus	ADV
ajbmeb-1463	65	20	enables	enable	VERB
ajbmeb-1463	65	21	the	the	DET
ajbmeb-1463	65	22	identification	identification	NOUN
ajbmeb-1463	65	23	of	of	ADP
ajbmeb-1463	65	24	idle	idle	ADJ
ajbmeb-1463	65	25	energy	energy	NOUN
ajbmeb-1463	65	26	by	by	ADP
ajbmeb-1463	65	27	separating	separate	VERB
ajbmeb-1463	65	28	fixed	fix	VERB
ajbmeb-1463	65	29	costs	cost	NOUN
ajbmeb-1463	65	30	that	that	PRON
ajbmeb-1463	65	31	do	do	AUX
ajbmeb-1463	65	32	not	not	PART
ajbmeb-1463	65	33	add	add	VERB
ajbmeb-1463	65	34	value	value	NOUN
ajbmeb-1463	65	35	to	to	ADP
ajbmeb-1463	65	36	the	the	DET
ajbmeb-1463	65	37	company	company	NOUN
ajbmeb-1463	65	38	's	's	PART
ajbmeb-1463	65	39	core	core	NOUN
ajbmeb-1463	65	40	activities	activity	NOUN
ajbmeb-1463	65	41	and	and	CCONJ
ajbmeb-1463	65	42	keeping	keep	VERB
ajbmeb-1463	65	43	them	they	PRON
ajbmeb-1463	65	44	in	in	ADP
ajbmeb-1463	65	45	resource	resource	NOUN
ajbmeb-1463	65	46	pools	pool	NOUN
ajbmeb-1463	65	47	if	if	SCONJ
ajbmeb-1463	65	48	the	the	DET
ajbmeb-1463	65	49	cost	cost	NOUN
ajbmeb-1463	65	50	of	of	ADP
ajbmeb-1463	65	51	the	the	DET
ajbmeb-1463	65	52	period	period	NOUN
ajbmeb-1463	65	53	is	be	AUX
ajbmeb-1463	65	54	considered	consider	VERB
ajbmeb-1463	65	55	and	and	CCONJ
ajbmeb-1463	65	56	the	the	DET
ajbmeb-1463	65	57	activities	activity	NOUN
ajbmeb-1463	65	58	are	be	AUX
ajbmeb-1463	65	59	charged	charge	VERB
ajbmeb-1463	65	60	at	at	ADP
ajbmeb-1463	65	61	variable	variable	ADJ
ajbmeb-1463	65	62	costs	cost	NOUN
ajbmeb-1463	65	63	and	and	CCONJ
ajbmeb-1463	65	64	fixed	fix	VERB
ajbmeb-1463	65	65	costs	cost	NOUN
ajbmeb-1463	65	66	utilized	utilize	VERB
ajbmeb-1463	65	67	5	5	NUM
ajbmeb-1463	65	68	.	.	PUNCT
ajbmeb-1463	65	69	determining	determine	VERB
ajbmeb-1463	65	70	the	the	DET
ajbmeb-1463	65	71	causes	cause	NOUN
ajbmeb-1463	65	72	of	of	ADP
ajbmeb-1463	65	73	resources	resource	NOUN
ajbmeb-1463	65	74	for	for	ADP
ajbmeb-1463	65	75	each	each	DET
ajbmeb-1463	65	76	resource	resource	NOUN
ajbmeb-1463	65	77	pool	pool	NOUN
ajbmeb-1463	65	78	:	:	PUNCT
ajbmeb-1463	65	79	the	the	DET
ajbmeb-1463	65	80	appropriate	appropriate	ADJ
ajbmeb-1463	65	81	causes	cause	NOUN
ajbmeb-1463	65	82	for	for	ADP
ajbmeb-1463	65	83	each	each	DET
ajbmeb-1463	65	84	pool	pool	NOUN
ajbmeb-1463	65	85	of	of	ADP
ajbmeb-1463	65	86	resources	resource	NOUN
ajbmeb-1463	65	87	are	be	AUX
ajbmeb-1463	65	88	identified	identify	VERB
ajbmeb-1463	65	89	as	as	ADP
ajbmeb-1463	65	90	the	the	DET
ajbmeb-1463	65	91	quantified	quantified	ADJ
ajbmeb-1463	65	92	measure	measure	NOUN
ajbmeb-1463	65	93	of	of	ADP
ajbmeb-1463	65	94	the	the	DET
ajbmeb-1463	65	95	volume	volume	NOUN
ajbmeb-1463	65	96	of	of	ADP
ajbmeb-1463	65	97	outputs	output	NOUN
ajbmeb-1463	65	98	and	and	CCONJ
ajbmeb-1463	65	99	projected	project	VERB
ajbmeb-1463	65	100	resources	resource	NOUN
ajbmeb-1463	65	101	,	,	PUNCT
ajbmeb-1463	65	102	as	as	ADV
ajbmeb-1463	65	103	well	well	ADV
ajbmeb-1463	65	104	as	as	ADP
ajbmeb-1463	65	105	the	the	DET
ajbmeb-1463	65	106	amount	amount	NOUN
ajbmeb-1463	65	107	of	of	ADP
ajbmeb-1463	65	108	resources	resource	NOUN
ajbmeb-1463	65	109	to	to	PART
ajbmeb-1463	65	110	be	be	AUX
ajbmeb-1463	65	111	spent	spend	VERB
ajbmeb-1463	65	112	in	in	ADP
ajbmeb-1463	65	113	each	each	DET
ajbmeb-1463	65	114	pool	pool	NOUN
ajbmeb-1463	65	115	of	of	ADP
ajbmeb-1463	65	116	resources	resource	NOUN
ajbmeb-1463	65	117	from	from	ADP
ajbmeb-1463	65	118	reaching	reach	VERB
ajbmeb-1463	65	119	a	a	DET
ajbmeb-1463	65	120	certain	certain	ADJ
ajbmeb-1463	65	121	volume	volume	NOUN
ajbmeb-1463	65	122	of	of	ADP
ajbmeb-1463	65	123	outputs	output	NOUN
ajbmeb-1463	65	124	.	.	PUNCT
ajbmeb-1463	66	1	this	this	PRON
ajbmeb-1463	66	2	is	be	AUX
ajbmeb-1463	66	3	the	the	DET
ajbmeb-1463	66	4	application	application	NOUN
ajbmeb-1463	66	5	of	of	ADP
ajbmeb-1463	66	6	one	one	NUM
ajbmeb-1463	66	7	of	of	ADP
ajbmeb-1463	66	8	the	the	DET
ajbmeb-1463	66	9	principles	principle	NOUN
ajbmeb-1463	66	10	of	of	ADP
ajbmeb-1463	66	11	the	the	DET
ajbmeb-1463	66	12	method	method	NOUN
ajbmeb-1463	66	13	of	of	ADP
ajbmeb-1463	66	14	accounting	account	VERB
ajbmeb-1463	66	15	for	for	ADP
ajbmeb-1463	66	16	resource	resource	NOUN
ajbmeb-1463	66	17	consumption	consumption	NOUN
ajbmeb-1463	66	18	,	,	PUNCT
ajbmeb-1463	66	19	which	which	PRON
ajbmeb-1463	66	20	is	be	AUX
ajbmeb-1463	66	21	the	the	DET
ajbmeb-1463	66	22	principle	principle	NOUN
ajbmeb-1463	66	23	of	of	ADP
ajbmeb-1463	66	24	causation	causation	NOUN
ajbmeb-1463	66	25	,	,	PUNCT
ajbmeb-1463	66	26	which	which	PRON
ajbmeb-1463	66	27	can	can	AUX
ajbmeb-1463	66	28	be	be	AUX
ajbmeb-1463	66	29	explained	explain	VERB
ajbmeb-1463	66	30	through	through	ADP
ajbmeb-1463	66	31	the	the	DET
ajbmeb-1463	66	32	following	follow	VERB
ajbmeb-1463	66	33	table	table	NOUN
ajbmeb-1463	66	34	:	:	PUNCT
ajbmeb-1463	66	35	table	table	NOUN
ajbmeb-1463	66	36	(	(	PUNCT
ajbmeb-1463	66	37	5	5	NUM
ajbmeb-1463	66	38	)	)	PUNCT
ajbmeb-1463	66	39	cost	cost	NOUN
ajbmeb-1463	66	40	causes	cause	NOUN
ajbmeb-1463	66	41	for	for	ADP
ajbmeb-1463	66	42	resource	resource	NOUN
ajbmeb-1463	66	43	pools	pool	NOUN
ajbmeb-1463	66	44	resource	resource	NOUN
ajbmeb-1463	66	45	pool	pool	NOUN
ajbmeb-1463	66	46	cost	cost	NOUN
ajbmeb-1463	66	47	-	-	PUNCT
ajbmeb-1463	66	48	generating	generate	VERB
ajbmeb-1463	66	49	indirect	indirect	ADJ
ajbmeb-1463	66	50	materials	material	NOUN
ajbmeb-1463	66	51	quantity	quantity	NOUN
ajbmeb-1463	66	52	of	of	ADP
ajbmeb-1463	66	53	materials	material	NOUN
ajbmeb-1463	66	54	(	(	PUNCT
ajbmeb-1463	66	55	centileter	centileter	NOUN
ajbmeb-1463	66	56	)	)	PUNCT
ajbmeb-1463	66	57	indirect	indirect	ADJ
ajbmeb-1463	66	58	work	work	NOUN
ajbmeb-1463	66	59	direct	direct	ADJ
ajbmeb-1463	66	60	working	working	NOUN
ajbmeb-1463	66	61	hours	hour	NOUN
ajbmeb-1463	66	62	driving	drive	VERB
ajbmeb-1463	66	63	force	force	NOUN
ajbmeb-1463	66	64	machine	machine	NOUN
ajbmeb-1463	66	65	operating	operating	NOUN
ajbmeb-1463	66	66	hours	hour	NOUN
ajbmeb-1463	66	67	equipment	equipment	NOUN
ajbmeb-1463	66	68	number	number	NOUN
ajbmeb-1463	66	69	of	of	ADP
ajbmeb-1463	66	70	workers	worker	NOUN
ajbmeb-1463	66	71	research	research	PROPN
ajbmeb-1463	66	72	&	&	CCONJ
ajbmeb-1463	66	73	development	development	NOUN
ajbmeb-1463	66	74	quantity	quantity	NOUN
ajbmeb-1463	66	75	of	of	ADP
ajbmeb-1463	66	76	materials	material	NOUN
ajbmeb-1463	66	77	(	(	PUNCT
ajbmeb-1463	66	78	centileter	centileter	NOUN
ajbmeb-1463	66	79	)	)	PUNCT
ajbmeb-1463	66	80	maintenance	maintenance	NOUN
ajbmeb-1463	66	81	services	service	NOUN
ajbmeb-1463	66	82	maintenance	maintenance	NOUN
ajbmeb-1463	66	83	hours	hour	NOUN
ajbmeb-1463	66	84	administrative	administrative	ADJ
ajbmeb-1463	66	85	and	and	CCONJ
ajbmeb-1463	66	86	marketing	marketing	NOUN
ajbmeb-1463	66	87	expenses	expense	NOUN
ajbmeb-1463	66	88	number	number	NOUN
ajbmeb-1463	66	89	of	of	ADP
ajbmeb-1463	66	90	days	day	NOUN
ajbmeb-1463	66	91	transport	transport	NOUN
ajbmeb-1463	66	92	,	,	PUNCT
ajbmeb-1463	66	93	dispatches	dispatch	NOUN
ajbmeb-1463	66	94	and	and	CCONJ
ajbmeb-1463	66	95	communications	communication	NOUN
ajbmeb-1463	66	96	quantity	quantity	NOUN
ajbmeb-1463	66	97	of	of	ADP
ajbmeb-1463	66	98	materials	material	NOUN
ajbmeb-1463	66	99	(	(	PUNCT
ajbmeb-1463	66	100	centileter	centileter	NOUN
ajbmeb-1463	66	101	)	)	PUNCT
ajbmeb-1463	66	102	other	other	ADJ
ajbmeb-1463	66	103	service	service	NOUN
ajbmeb-1463	66	104	supplies	supply	VERB
ajbmeb-1463	66	105	quantity	quantity	NOUN
ajbmeb-1463	66	106	of	of	ADP
ajbmeb-1463	66	107	materials	material	NOUN
ajbmeb-1463	66	108	(	(	PUNCT
ajbmeb-1463	66	109	centileter	centileter	NOUN
ajbmeb-1463	66	110	)	)	PUNCT
ajbmeb-1463	66	111	source	source	NOUN
ajbmeb-1463	66	112	:	:	PUNCT
ajbmeb-1463	66	113	table	table	NOUN
ajbmeb-1463	66	114	of	of	ADP
ajbmeb-1463	66	115	the	the	DET
ajbmeb-1463	66	116	researchers	researcher	NOUN
ajbmeb-1463	66	117	'	'	PART
ajbmeb-1463	66	118	preparation	preparation	NOUN
ajbmeb-1463	66	119	based	base	VERB
ajbmeb-1463	66	120	on	on	ADP
ajbmeb-1463	66	121	data	datum	NOUN
ajbmeb-1463	66	122	provided	provide	VERB
ajbmeb-1463	66	123	by	by	ADP
ajbmeb-1463	66	124	the	the	DET
ajbmeb-1463	66	125	company	company	NOUN
ajbmeb-1463	66	126	.	.	PUNCT
ajbmeb-1463	67	1	based	base	VERB
ajbmeb-1463	67	2	on	on	ADP
ajbmeb-1463	67	3	table	table	NOUN
ajbmeb-1463	67	4	5	5	NUM
ajbmeb-1463	67	5	,	,	PUNCT
ajbmeb-1463	67	6	the	the	DET
ajbmeb-1463	67	7	two	two	NUM
ajbmeb-1463	67	8	researchers	researcher	NOUN
ajbmeb-1463	67	9	consider	consider	VERB
ajbmeb-1463	67	10	that	that	SCONJ
ajbmeb-1463	67	11	the	the	DET
ajbmeb-1463	67	12	specific	specific	ADJ
ajbmeb-1463	67	13	cost	cost	NOUN
ajbmeb-1463	67	14	causes	cause	NOUN
ajbmeb-1463	67	15	are	be	AUX
ajbmeb-1463	67	16	appropriate	appropriate	ADJ
ajbmeb-1463	67	17	and	and	CCONJ
ajbmeb-1463	67	18	consistent	consistent	ADJ
ajbmeb-1463	67	19	with	with	ADP
ajbmeb-1463	67	20	the	the	DET
ajbmeb-1463	67	21	nature	nature	NOUN
ajbmeb-1463	67	22	of	of	ADP
ajbmeb-1463	67	23	the	the	DET
ajbmeb-1463	67	24	resource	resource	NOUN
ajbmeb-1463	67	25	pools	pool	NOUN
ajbmeb-1463	67	26	.	.	PUNCT
ajbmeb-1463	68	1	in	in	ADP
ajbmeb-1463	68	2	the	the	DET
ajbmeb-1463	68	3	light	light	NOUN
ajbmeb-1463	68	4	of	of	ADP
ajbmeb-1463	68	5	these	these	DET
ajbmeb-1463	68	6	causes	cause	NOUN
ajbmeb-1463	68	7	,	,	PUNCT
ajbmeb-1463	68	8	theoretical	theoretical	ADJ
ajbmeb-1463	68	9	energy	energy	NOUN
ajbmeb-1463	68	10	,	,	PUNCT
ajbmeb-1463	68	11	its	its	PRON
ajbmeb-1463	68	12	costs	cost	NOUN
ajbmeb-1463	68	13	,	,	PUNCT
ajbmeb-1463	68	14	practical	practical	ADJ
ajbmeb-1463	68	15	energy	energy	NOUN
ajbmeb-1463	68	16	and	and	CCONJ
ajbmeb-1463	68	17	its	its	PRON
ajbmeb-1463	68	18	costs	cost	NOUN
ajbmeb-1463	68	19	,	,	PUNCT
ajbmeb-1463	68	20	as	as	ADV
ajbmeb-1463	68	21	well	well	ADV
ajbmeb-1463	68	22	as	as	ADP
ajbmeb-1463	68	23	the	the	DET
ajbmeb-1463	68	24	special	special	ADJ
ajbmeb-1463	68	25	rates	rate	NOUN
ajbmeb-1463	68	26	of	of	ADP
ajbmeb-1463	68	27	theoretical	theoretical	ADJ
ajbmeb-1463	68	28	and	and	CCONJ
ajbmeb-1463	68	29	practical	practical	ADJ
ajbmeb-1463	68	30	energy	energy	NOUN
ajbmeb-1463	68	31	,	,	PUNCT
ajbmeb-1463	68	32	are	be	AUX
ajbmeb-1463	68	33	determined	determine	VERB
ajbmeb-1463	68	34	.	.	PUNCT
ajbmeb-1463	69	1	6	6	X
ajbmeb-1463	69	2	.	.	X
ajbmeb-1463	69	3	theoretical	theoretical	ADJ
ajbmeb-1463	69	4	and	and	CCONJ
ajbmeb-1463	69	5	practical	practical	ADJ
ajbmeb-1463	69	6	capacities	capacity	NOUN
ajbmeb-1463	69	7	and	and	CCONJ
ajbmeb-1463	69	8	resource	resource	NOUN
ajbmeb-1463	69	9	pool	pool	NOUN
ajbmeb-1463	69	10	rates	rate	NOUN
ajbmeb-1463	69	11	:	:	PUNCT
ajbmeb-1463	69	12	resource	resource	NOUN
ajbmeb-1463	69	13	pools	pool	NOUN
ajbmeb-1463	69	14	'	'	PART
ajbmeb-1463	69	15	capacities	capacity	NOUN
ajbmeb-1463	69	16	and	and	CCONJ
ajbmeb-1463	69	17	constant	constant	ADJ
ajbmeb-1463	69	18	and	and	CCONJ
ajbmeb-1463	69	19	proportional	proportional	ADJ
ajbmeb-1463	69	20	ratios	ratio	NOUN
ajbmeb-1463	69	21	are	be	AUX
ajbmeb-1463	69	22	determined	determine	VERB
ajbmeb-1463	69	23	,	,	PUNCT
ajbmeb-1463	69	24	resource	resource	NOUN
ajbmeb-1463	69	25	consumption	consumption	NOUN
ajbmeb-1463	69	26	accounting	accounting	NOUN
ajbmeb-1463	69	27	being	be	AUX
ajbmeb-1463	69	28	theoretical	theoretical	ADJ
ajbmeb-1463	69	29	energy	energy	NOUN
ajbmeb-1463	69	30	(	(	PUNCT
ajbmeb-1463	69	31	design	design	NOUN
ajbmeb-1463	69	32	)	)	PUNCT
ajbmeb-1463	69	33	of	of	ADP
ajbmeb-1463	69	34	the	the	DET
ajbmeb-1463	69	35	company	company	NOUN
ajbmeb-1463	69	36	mainly	mainly	ADV
ajbmeb-1463	69	37	to	to	PART
ajbmeb-1463	69	38	determine	determine	VERB
ajbmeb-1463	69	39	the	the	DET
ajbmeb-1463	69	40	fixed	fix	VERB
ajbmeb-1463	69	41	cost	cost	NOUN
ajbmeb-1463	69	42	of	of	ADP
ajbmeb-1463	69	43	the	the	DET
ajbmeb-1463	69	44	products	product	NOUN
ajbmeb-1463	69	45	,	,	PUNCT
ajbmeb-1463	69	46	which	which	PRON
ajbmeb-1463	69	47	means	mean	VERB
ajbmeb-1463	69	48	that	that	SCONJ
ajbmeb-1463	69	49	the	the	DET
ajbmeb-1463	69	50	fixed	fix	VERB
ajbmeb-1463	69	51	indirect	indirect	ADJ
ajbmeb-1463	69	52	industrial	industrial	ADJ
ajbmeb-1463	69	53	costs	cost	NOUN
ajbmeb-1463	69	54	identified	identify	VERB
ajbmeb-1463	69	55	for	for	ADP
ajbmeb-1463	69	56	the	the	DET
ajbmeb-1463	69	57	activities	activity	NOUN
ajbmeb-1463	69	58	are	be	AUX
ajbmeb-1463	69	59	ultimately	ultimately	ADV
ajbmeb-1463	69	60	related	relate	VERB
ajbmeb-1463	69	61	to	to	ADP
ajbmeb-1463	69	62	theoretical	theoretical	ADJ
ajbmeb-1463	69	63	energy	energy	NOUN
ajbmeb-1463	69	64	rather	rather	ADV
ajbmeb-1463	69	65	than	than	ADP
ajbmeb-1463	69	66	actual	actual	ADJ
ajbmeb-1463	69	67	production	production	NOUN
ajbmeb-1463	69	68	(	(	PUNCT
ajbmeb-1463	69	69	practical	practical	ADJ
ajbmeb-1463	69	70	energy	energy	NOUN
ajbmeb-1463	69	71	)	)	PUNCT
ajbmeb-1463	69	72	achieved	achieve	VERB
ajbmeb-1463	69	73	during	during	ADP
ajbmeb-1463	69	74	the	the	DET
ajbmeb-1463	69	75	specified	specified	ADJ
ajbmeb-1463	69	76	period	period	NOUN
ajbmeb-1463	69	77	which	which	PRON
ajbmeb-1463	69	78	represents	represent	VERB
ajbmeb-1463	69	79	the	the	DET
ajbmeb-1463	69	80	projected	project	VERB
ajbmeb-1463	69	81	demand	demand	NOUN
ajbmeb-1463	69	82	for	for	ADP
ajbmeb-1463	69	83	the	the	DET
ajbmeb-1463	69	84	output	output	NOUN
ajbmeb-1463	69	85	of	of	ADP
ajbmeb-1463	69	86	resource	resource	NOUN
ajbmeb-1463	69	87	pools	pool	NOUN
ajbmeb-1463	69	88	tailored	tailor	VERB
ajbmeb-1463	69	89	to	to	ADP
ajbmeb-1463	69	90	the	the	DET
ajbmeb-1463	69	91	product	product	NOUN
ajbmeb-1463	69	92	's	's	PART
ajbmeb-1463	69	93	demand	demand	NOUN
ajbmeb-1463	69	94	.	.	PUNCT
ajbmeb-1463	70	1	in	in	ADP
ajbmeb-1463	70	2	this	this	DET
ajbmeb-1463	70	3	way	way	NOUN
ajbmeb-1463	70	4	,	,	PUNCT
ajbmeb-1463	70	5	untapped	untapped	ADJ
ajbmeb-1463	70	6	energy	energy	NOUN
ajbmeb-1463	70	7	can	can	AUX
ajbmeb-1463	70	8	be	be	AUX
ajbmeb-1463	70	9	exploited	exploit	VERB
ajbmeb-1463	70	10	whether	whether	SCONJ
ajbmeb-1463	70	11	it	it	PRON
ajbmeb-1463	70	12	is	be	AUX
ajbmeb-1463	70	13	idle	idle	ADJ
ajbmeb-1463	70	14	,	,	PUNCT
ajbmeb-1463	70	15	surplus	surplus	NOUN
ajbmeb-1463	70	16	or	or	CCONJ
ajbmeb-1463	70	17	lost	lose	VERB
ajbmeb-1463	70	18	.	.	PUNCT
ajbmeb-1463	71	1	table	table	NOUN
ajbmeb-1463	71	2	(	(	PUNCT
ajbmeb-1463	71	3	6	6	NUM
ajbmeb-1463	71	4	)	)	PUNCT
ajbmeb-1463	71	5	includes	include	VERB
ajbmeb-1463	71	6	the	the	DET
ajbmeb-1463	71	7	theoretical	theoretical	ADJ
ajbmeb-1463	71	8	and	and	CCONJ
ajbmeb-1463	71	9	practical	practical	ADJ
ajbmeb-1463	71	10	energy	energy	NOUN
ajbmeb-1463	71	11	of	of	ADP
ajbmeb-1463	71	12	resource	resource	NOUN
ajbmeb-1463	71	13	pools	pool	NOUN
ajbmeb-1463	71	14	,	,	PUNCT
ajbmeb-1463	71	15	as	as	SCONJ
ajbmeb-1463	71	16	follows	follow	VERB
ajbmeb-1463	71	17	:	:	PUNCT
ajbmeb-1463	71	18	american	american	PROPN
ajbmeb-1463	71	19	journal	journal	PROPN
ajbmeb-1463	71	20	of	of	ADP
ajbmeb-1463	71	21	business	business	NOUN
ajbmeb-1463	71	22	management	management	NOUN
ajbmeb-1463	71	23	,	,	PUNCT
ajbmeb-1463	71	24	economics	economic	NOUN
ajbmeb-1463	71	25	and	and	CCONJ
ajbmeb-1463	71	26	banking	banking	NOUN
ajbmeb-1463	71	27	volume	volume	NOUN
ajbmeb-1463	71	28	18	18	NUM
ajbmeb-1463	71	29	nov	nov	PROPN
ajbmeb-1463	71	30	.	.	PROPN
ajbmeb-1463	71	31	,	,	PUNCT
ajbmeb-1463	71	32	2023	2023	NUM
ajbmeb-1463	71	33	p	p	NOUN
ajbmeb-1463	71	34	a	a	DET
ajbmeb-1463	71	35	g	g	NOUN
ajbmeb-1463	71	36	e	e	NOUN
ajbmeb-1463	71	37	|	|	ADV
ajbmeb-1463	71	38	91	91	NUM
ajbmeb-1463	71	39	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1463	71	40	table	table	NOUN
ajbmeb-1463	71	41	6	6	NUM
ajbmeb-1463	71	42	identification	identification	NOUN
ajbmeb-1463	71	43	of	of	ADP
ajbmeb-1463	71	44	theoretical	theoretical	ADJ
ajbmeb-1463	71	45	and	and	CCONJ
ajbmeb-1463	71	46	practical	practical	ADJ
ajbmeb-1463	71	47	capacities	capacity	NOUN
ajbmeb-1463	71	48	and	and	CCONJ
ajbmeb-1463	71	49	resource	resource	NOUN
ajbmeb-1463	71	50	pool	pool	NOUN
ajbmeb-1463	71	51	ratios	ratio	NOUN
ajbmeb-1463	71	52	resource	resource	NOUN
ajbmeb-1463	71	53	pools	pool	NOUN
ajbmeb-1463	71	54	1	1	NUM
ajbmeb-1463	71	55	2	2	NUM
ajbmeb-1463	71	56	3	3	NUM
ajbmeb-1463	71	57	4	4	NUM
ajbmeb-1463	71	58	5	5	NUM
ajbmeb-1463	71	59	6	6	NUM
ajbmeb-1463	71	60	7	7	NUM
ajbmeb-1463	72	1	theoretical	theoretical	ADJ
ajbmeb-1463	72	2	energy	energy	NOUN
ajbmeb-1463	72	3	theoretical	theoretical	ADJ
ajbmeb-1463	72	4	energy	energy	NOUN
ajbmeb-1463	72	5	costs	cost	VERB
ajbmeb-1463	72	6	practical	practical	ADJ
ajbmeb-1463	72	7	energy	energy	NOUN
ajbmeb-1463	72	8	practical	practical	ADJ
ajbmeb-1463	72	9	energy	energy	NOUN
ajbmeb-1463	72	10	costs	cost	NOUN
ajbmeb-1463	72	11	fixed	fix	VERB
ajbmeb-1463	72	12	cost	cost	NOUN
ajbmeb-1463	72	13	rate	rate	NOUN
ajbmeb-1463	72	14	(	(	PUNCT
ajbmeb-1463	72	15	1/2	1/2	NUM
ajbmeb-1463	72	16	)	)	PUNCT
ajbmeb-1463	72	17	prorated	prorate	VERB
ajbmeb-1463	72	18	cost	cost	NOUN
ajbmeb-1463	72	19	rate	rate	NOUN
ajbmeb-1463	72	20	(	(	PUNCT
ajbmeb-1463	72	21	3/4	3/4	NUM
ajbmeb-1463	72	22	)	)	PUNCT
ajbmeb-1463	72	23	total	total	ADJ
ajbmeb-1463	72	24	ratio	ratio	NOUN
ajbmeb-1463	72	25	5	5	NUM
ajbmeb-1463	73	1	+	+	SYM
ajbmeb-1463	73	2	6	6	NUM
ajbmeb-1463	73	3	indirect	indirect	ADJ
ajbmeb-1463	73	4	material	material	NOUN
ajbmeb-1463	73	5	292,000	292,000	NUM
ajbmeb-1463	73	6	centeliter	centeliter	NOUN
ajbmeb-1463	73	7	208,000	208,000	NUM
ajbmeb-1463	73	8	centeliter	centeliter	NOUN
ajbmeb-1463	73	9	24,140,73	24,140,73	NUM
ajbmeb-1463	73	10	6	6	NUM
ajbmeb-1463	73	11	116	116	NUM
ajbmeb-1463	73	12	m/	m/	NOUN
ajbmeb-1463	73	13	centeliter	centeliter	NOUN
ajbmeb-1463	73	14	116	116	NUM
ajbmeb-1463	73	15	m/	m/	PROPN
ajbmeb-1463	73	16	centeliter	centeliter	PROPN
ajbmeb-1463	73	17	indirect	indirect	ADJ
ajbmeb-1463	73	18	work	work	NOUN
ajbmeb-1463	73	19	137,970	137,970	NUM
ajbmeb-1463	73	20	hour	hour	NOUN
ajbmeb-1463	73	21	145,793,885	145,793,885	NUM
ajbmeb-1463	73	22	78,260	78,260	NUM
ajbmeb-1463	73	23	hour	hour	NOUN
ajbmeb-1463	73	24	11,311,59	11,311,59	NUM
ajbmeb-1463	73	25	5	5	NUM
ajbmeb-1463	73	26	1,057	1,057	NUM
ajbmeb-1463	73	27	m/	m/	NOUN
ajbmeb-1463	73	28	centeliter	centeliter	NOUN
ajbmeb-1463	73	29	145	145	NUM
ajbmeb-1463	73	30	m/	m/	NOUN
ajbmeb-1463	73	31	centeliter	centeliter	NOUN
ajbmeb-1463	73	32	1,202	1,202	NUM
ajbmeb-1463	73	33	m/	m/	NOUN
ajbmeb-1463	74	1	centeliter	centeliter	NOUN
ajbmeb-1463	74	2	driving	drive	VERB
ajbmeb-1463	74	3	force	force	NOUN
ajbmeb-1463	74	4	137,970	137,970	NUM
ajbmeb-1463	74	5	hour	hour	NOUN
ajbmeb-1463	74	6	31,545,149	31,545,149	NUM
ajbmeb-1463	74	7	78,260	78,260	NUM
ajbmeb-1463	74	8	hour	hour	NOUN
ajbmeb-1463	74	9	35,797,90	35,797,90	NUM
ajbmeb-1463	74	10	1	1	NUM
ajbmeb-1463	74	11	229	229	NUM
ajbmeb-1463	74	12	m/	m/	NOUN
ajbmeb-1463	74	13	centeliter	centeliter	PROPN
ajbmeb-1463	74	14	457	457	NUM
ajbmeb-1463	74	15	m/	m/	VERB
ajbmeb-1463	74	16	centeliter	centeliter	NOUN
ajbmeb-1463	74	17	686	686	NUM
ajbmeb-1463	74	18	m/	m/	NOUN
ajbmeb-1463	74	19	centeliter	centeliter	NOUN
ajbmeb-1463	74	20	equipment	equipment	NOUN
ajbmeb-1463	74	21	75	75	NUM
ajbmeb-1463	74	22	worker	worker	NOUN
ajbmeb-1463	74	23	1,518,436	1,518,436	NUM
ajbmeb-1463	74	24	43	43	NUM
ajbmeb-1463	74	25	worker	worker	NOUN
ajbmeb-1463	74	26	6,431,742	6,431,742	NUM
ajbmeb-1463	74	27	20,246	20,246	NUM
ajbmeb-1463	74	28	m	m	NOUN
ajbmeb-1463	74	29	/	/	SYM
ajbmeb-1463	74	30	worker	worker	NOUN
ajbmeb-1463	74	31	149,575	149,575	NUM
ajbmeb-1463	74	32	m	m	NOUN
ajbmeb-1463	74	33	/	/	SYM
ajbmeb-1463	74	34	worker	worker	NOUN
ajbmeb-1463	74	35	169,821	169,821	NUM
ajbmeb-1463	74	36	m	m	NOUN
ajbmeb-1463	74	37	/	/	SYM
ajbmeb-1463	74	38	worker	worker	NOUN
ajbmeb-1463	74	39	research	research	PROPN
ajbmeb-1463	74	40	&	&	CCONJ
ajbmeb-1463	74	41	development	development	PROPN
ajbmeb-1463	74	42	292,000	292,000	NUM
ajbmeb-1463	74	43	centeliter	centeliter	NOUN
ajbmeb-1463	74	44	11,397,421	11,397,421	NUM
ajbmeb-1463	74	45	208,000	208,000	NUM
ajbmeb-1463	74	46	centeliter	centeliter	NOUN
ajbmeb-1463	74	47	39	39	NUM
ajbmeb-1463	74	48	m/	m/	NOUN
ajbmeb-1463	74	49	centeliter	centeliter	NOUN
ajbmeb-1463	74	50	39	39	NUM
ajbmeb-1463	74	51	m/	m/	NOUN
ajbmeb-1463	74	52	centeliter	centeliter	PROPN
ajbmeb-1463	74	53	maintenance	maintenance	NOUN
ajbmeb-1463	74	54	services	service	NOUN
ajbmeb-1463	74	55	17,885	17,885	NUM
ajbmeb-1463	74	56	hour	hour	NOUN
ajbmeb-1463	74	57	5,963,993	5,963,993	NUM
ajbmeb-1463	74	58	12,740	12,740	NUM
ajbmeb-1463	74	59	hour	hour	NOUN
ajbmeb-1463	74	60	1,472,408	1,472,408	NUM
ajbmeb-1463	74	61	333	333	NUM
ajbmeb-1463	74	62	m/	m/	NOUN
ajbmeb-1463	74	63	hour	hour	NOUN
ajbmeb-1463	74	64	116	116	NUM
ajbmeb-1463	74	65	m/	m/	NOUN
ajbmeb-1463	74	66	hour	hour	NOUN
ajbmeb-1463	74	67	449	449	NUM
ajbmeb-1463	74	68	m/	m/	NOUN
ajbmeb-1463	74	69	hour	hour	NOUN
ajbmeb-1463	74	70	administrative	administrative	ADJ
ajbmeb-1463	74	71	and	and	CCONJ
ajbmeb-1463	74	72	marketing	marketing	NOUN
ajbmeb-1463	74	73	expenses	expense	NOUN
ajbmeb-1463	74	74	365	365	NUM
ajbmeb-1463	74	75	day	day	NOUN
ajbmeb-1463	74	76	27,041,967	27,041,967	NUM
ajbmeb-1463	74	77	260	260	NUM
ajbmeb-1463	74	78	day	day	NOUN
ajbmeb-1463	74	79	5,781,448	5,781,448	NUM
ajbmeb-1463	74	80	74,088	74,088	NUM
ajbmeb-1463	74	81	m/	m/	NOUN
ajbmeb-1463	74	82	day	day	NOUN
ajbmeb-1463	74	83	22,236	22,236	NUM
ajbmeb-1463	74	84	m/	m/	NOUN
ajbmeb-1463	74	85	day	day	NOUN
ajbmeb-1463	74	86	96,324	96,324	NUM
ajbmeb-1463	74	87	m/	m/	NOUN
ajbmeb-1463	74	88	day	day	NOUN
ajbmeb-1463	74	89	transport	transport	NOUN
ajbmeb-1463	74	90	,	,	PUNCT
ajbmeb-1463	74	91	dispatches	dispatch	NOUN
ajbmeb-1463	74	92	and	and	CCONJ
ajbmeb-1463	74	93	communications	communication	NOUN
ajbmeb-1463	74	94	292,000	292,000	NUM
ajbmeb-1463	74	95	centeliter	centeliter	NOUN
ajbmeb-1463	74	96	18,984,000	18,984,000	NUM
ajbmeb-1463	74	97	208,000	208,000	NUM
ajbmeb-1463	74	98	centeliter	centeliter	NOUN
ajbmeb-1463	74	99	65	65	NUM
ajbmeb-1463	74	100	m/	m/	PROPN
ajbmeb-1463	74	101	centeliter	centeliter	PROPN
ajbmeb-1463	74	102	65	65	NUM
ajbmeb-1463	74	103	m/	m/	PROPN
ajbmeb-1463	74	104	centeliter	centeliter	PROPN
ajbmeb-1463	74	105	other	other	ADJ
ajbmeb-1463	74	106	service	service	NOUN
ajbmeb-1463	74	107	supplies	supply	VERB
ajbmeb-1463	74	108	292,000	292,000	NUM
ajbmeb-1463	74	109	centeliter	centeliter	NOUN
ajbmeb-1463	74	110	7,090,397	7,090,397	NUM
ajbmeb-1463	74	111	208,000	208,000	NUM
ajbmeb-1463	74	112	centeliter	centeliter	NOUN
ajbmeb-1463	74	113	24	24	NUM
ajbmeb-1463	74	114	m/	m/	NOUN
ajbmeb-1463	74	115	centeliter	centeliter	PROPN
ajbmeb-1463	74	116	24	24	NUM
ajbmeb-1463	74	117	m/	m/	PROPN
ajbmeb-1463	74	118	centeliter	centeliter	PROPN
ajbmeb-1463	74	119	source	source	NOUN
ajbmeb-1463	74	120	:	:	PUNCT
ajbmeb-1463	74	121	table	table	NOUN
ajbmeb-1463	74	122	of	of	ADP
ajbmeb-1463	74	123	researchers	researcher	NOUN
ajbmeb-1463	74	124	'	'	PART
ajbmeb-1463	74	125	preparation	preparation	NOUN
ajbmeb-1463	74	126	based	base	VERB
ajbmeb-1463	74	127	on	on	ADP
ajbmeb-1463	74	128	results	result	NOUN
ajbmeb-1463	74	129	and	and	CCONJ
ajbmeb-1463	74	130	company	company	NOUN
ajbmeb-1463	74	131	data	datum	NOUN
ajbmeb-1463	74	132	.	.	PUNCT
ajbmeb-1463	75	1	table	table	NOUN
ajbmeb-1463	75	2	(	(	PUNCT
ajbmeb-1463	75	3	6	6	NUM
ajbmeb-1463	75	4	)	)	PUNCT
ajbmeb-1463	75	5	has	have	AUX
ajbmeb-1463	75	6	been	be	AUX
ajbmeb-1463	75	7	prepared	prepare	VERB
ajbmeb-1463	75	8	based	base	VERB
ajbmeb-1463	75	9	on	on	ADP
ajbmeb-1463	75	10	tables	table	NOUN
ajbmeb-1463	75	11	(	(	PUNCT
ajbmeb-1463	75	12	4	4	NUM
ajbmeb-1463	75	13	)	)	PUNCT
ajbmeb-1463	75	14	and	and	CCONJ
ajbmeb-1463	75	15	(	(	PUNCT
ajbmeb-1463	75	16	5	5	NUM
ajbmeb-1463	75	17	)	)	PUNCT
ajbmeb-1463	75	18	in	in	ADP
ajbmeb-1463	75	19	terms	term	NOUN
ajbmeb-1463	75	20	of	of	ADP
ajbmeb-1463	75	21	the	the	DET
ajbmeb-1463	75	22	adoption	adoption	NOUN
ajbmeb-1463	75	23	of	of	ADP
ajbmeb-1463	75	24	cost	cost	NOUN
ajbmeb-1463	75	25	causes	cause	NOUN
ajbmeb-1463	75	26	and	and	CCONJ
ajbmeb-1463	75	27	resource	resource	NOUN
ajbmeb-1463	75	28	pools	pool	NOUN
ajbmeb-1463	75	29	and	and	CCONJ
ajbmeb-1463	75	30	the	the	DET
ajbmeb-1463	75	31	extraction	extraction	NOUN
ajbmeb-1463	75	32	of	of	ADP
ajbmeb-1463	75	33	fixed	fix	VERB
ajbmeb-1463	75	34	cost	cost	NOUN
ajbmeb-1463	75	35	rate	rate	NOUN
ajbmeb-1463	75	36	based	base	VERB
ajbmeb-1463	75	37	on	on	ADP
ajbmeb-1463	75	38	theoretical	theoretical	ADJ
ajbmeb-1463	75	39	energy	energy	NOUN
ajbmeb-1463	75	40	and	and	CCONJ
ajbmeb-1463	75	41	energy	energy	NOUN
ajbmeb-1463	75	42	costs	cost	NOUN
ajbmeb-1463	75	43	,	,	PUNCT
ajbmeb-1463	75	44	according	accord	VERB
ajbmeb-1463	75	45	to	to	ADP
ajbmeb-1463	75	46	the	the	DET
ajbmeb-1463	75	47	following	follow	VERB
ajbmeb-1463	75	48	formula	formula	NOUN
ajbmeb-1463	75	49	:	:	PUNCT
ajbmeb-1463	75	50	fixed	fix	VERB
ajbmeb-1463	75	51	cost	cost	NOUN
ajbmeb-1463	75	52	rate	rate	NOUN
ajbmeb-1463	75	53	=	=	SYM
ajbmeb-1463	75	54	fixed	fix	VERB
ajbmeb-1463	75	55	costs	cost	NOUN
ajbmeb-1463	75	56	÷	÷	PUNCT
ajbmeb-1463	75	57	theoretical	theoretical	ADJ
ajbmeb-1463	75	58	energy	energy	NOUN
ajbmeb-1463	75	59	.	.	PUNCT
ajbmeb-1463	76	1	the	the	DET
ajbmeb-1463	76	2	prorated	prorate	VERB
ajbmeb-1463	76	3	cost	cost	NOUN
ajbmeb-1463	76	4	rate	rate	NOUN
ajbmeb-1463	76	5	is	be	AUX
ajbmeb-1463	76	6	extracted	extract	VERB
ajbmeb-1463	76	7	based	base	VERB
ajbmeb-1463	76	8	on	on	ADP
ajbmeb-1463	76	9	the	the	DET
ajbmeb-1463	76	10	practical	practical	ADJ
ajbmeb-1463	76	11	capacity	capacity	NOUN
ajbmeb-1463	76	12	and	and	CCONJ
ajbmeb-1463	76	13	costs	cost	NOUN
ajbmeb-1463	76	14	of	of	ADP
ajbmeb-1463	76	15	the	the	DET
ajbmeb-1463	76	16	operation	operation	NOUN
ajbmeb-1463	76	17	,	,	PUNCT
ajbmeb-1463	76	18	according	accord	VERB
ajbmeb-1463	76	19	to	to	ADP
ajbmeb-1463	76	20	the	the	DET
ajbmeb-1463	76	21	following	follow	VERB
ajbmeb-1463	76	22	formula	formula	NOUN
ajbmeb-1463	76	23	:	:	PUNCT
ajbmeb-1463	76	24	variable	variable	ADJ
ajbmeb-1463	76	25	cost	cost	NOUN
ajbmeb-1463	76	26	rate	rate	NOUN
ajbmeb-1463	76	27	=	=	SYM
ajbmeb-1463	76	28	variable	variable	NOUN
ajbmeb-1463	76	29	costs	cost	NOUN
ajbmeb-1463	76	30	÷	÷	NOUN
ajbmeb-1463	76	31	practical	practical	ADJ
ajbmeb-1463	76	32	energy	energy	NOUN
ajbmeb-1463	76	33	.	.	PUNCT
ajbmeb-1463	77	1	thus	thus	ADV
ajbmeb-1463	77	2	,	,	PUNCT
ajbmeb-1463	77	3	the	the	DET
ajbmeb-1463	77	4	overall	overall	ADJ
ajbmeb-1463	77	5	rate	rate	NOUN
ajbmeb-1463	77	6	has	have	AUX
ajbmeb-1463	77	7	been	be	AUX
ajbmeb-1463	77	8	reached	reach	VERB
ajbmeb-1463	77	9	,	,	PUNCT
ajbmeb-1463	77	10	and	and	CCONJ
ajbmeb-1463	77	11	the	the	DET
ajbmeb-1463	77	12	quantification	quantification	NOUN
ajbmeb-1463	77	13	of	of	ADP
ajbmeb-1463	77	14	resource	resource	NOUN
ajbmeb-1463	77	15	outputs	output	NOUN
ajbmeb-1463	77	16	(	(	PUNCT
ajbmeb-1463	77	17	causes	cause	NOUN
ajbmeb-1463	77	18	of	of	ADP
ajbmeb-1463	77	19	resource	resource	NOUN
ajbmeb-1463	77	20	cost	cost	NOUN
ajbmeb-1463	77	21	)	)	PUNCT
ajbmeb-1463	77	22	is	be	AUX
ajbmeb-1463	77	23	explained	explain	VERB
ajbmeb-1463	77	24	:	:	PUNCT
ajbmeb-1463	77	25	the	the	DET
ajbmeb-1463	77	26	number	number	NOUN
ajbmeb-1463	77	27	of	of	ADP
ajbmeb-1463	77	28	days	day	NOUN
ajbmeb-1463	77	29	of	of	ADP
ajbmeb-1463	77	30	the	the	DET
ajbmeb-1463	77	31	year	year	NOUN
ajbmeb-1463	77	32	for	for	ADP
ajbmeb-1463	77	33	design	design	NOUN
ajbmeb-1463	77	34	theoretical	theoretical	ADJ
ajbmeb-1463	77	35	energy	energy	NOUN
ajbmeb-1463	77	36	(	(	PUNCT
ajbmeb-1463	77	37	365	365	NUM
ajbmeb-1463	77	38	days	day	NOUN
ajbmeb-1463	77	39	)	)	PUNCT
ajbmeb-1463	77	40	and	and	CCONJ
ajbmeb-1463	77	41	materials	material	NOUN
ajbmeb-1463	77	42	used	use	VERB
ajbmeb-1463	77	43	per	per	ADP
ajbmeb-1463	77	44	day	day	NOUN
ajbmeb-1463	77	45	at	at	ADP
ajbmeb-1463	77	46	the	the	DET
ajbmeb-1463	77	47	rate	rate	NOUN
ajbmeb-1463	77	48	(	(	PUNCT
ajbmeb-1463	77	49	800	800	NUM
ajbmeb-1463	77	50	centiliters	centiliter	NOUN
ajbmeb-1463	77	51	)	)	PUNCT
ajbmeb-1463	77	52	in	in	ADP
ajbmeb-1463	77	53	the	the	DET
ajbmeb-1463	77	54	company	company	NOUN
ajbmeb-1463	77	55	is	be	AUX
ajbmeb-1463	77	56	raw	raw	ADJ
ajbmeb-1463	77	57	materials	material	NOUN
ajbmeb-1463	77	58	used	use	VERB
ajbmeb-1463	77	59	in	in	ADP
ajbmeb-1463	77	60	the	the	DET
ajbmeb-1463	77	61	production	production	NOUN
ajbmeb-1463	77	62	process	process	NOUN
ajbmeb-1463	77	63	.	.	PUNCT
ajbmeb-1463	78	1	this	this	DET
ajbmeb-1463	78	2	figure	figure	NOUN
ajbmeb-1463	78	3	represents	represent	VERB
ajbmeb-1463	78	4	the	the	DET
ajbmeb-1463	78	5	daily	daily	ADJ
ajbmeb-1463	78	6	rate	rate	NOUN
ajbmeb-1463	78	7	used	use	VERB
ajbmeb-1463	78	8	according	accord	VERB
ajbmeb-1463	78	9	to	to	ADP
ajbmeb-1463	78	10	the	the	DET
ajbmeb-1463	78	11	energy	energy	NOUN
ajbmeb-1463	78	12	of	of	ADP
ajbmeb-1463	78	13	the	the	DET
ajbmeb-1463	78	14	company	company	NOUN
ajbmeb-1463	78	15	and	and	CCONJ
ajbmeb-1463	78	16	customer	customer	NOUN
ajbmeb-1463	78	17	requests	request	NOUN
ajbmeb-1463	78	18	in	in	ADP
ajbmeb-1463	78	19	the	the	DET
ajbmeb-1463	78	20	department	department	NOUN
ajbmeb-1463	78	21	of	of	ADP
ajbmeb-1463	78	22	eye	eye	NOUN
ajbmeb-1463	78	23	drops	drop	NOUN
ajbmeb-1463	78	24	:	:	PUNCT
ajbmeb-1463	78	25	(	(	PUNCT
ajbmeb-1463	78	26	365	365	NUM
ajbmeb-1463	78	27	×	×	NOUN
ajbmeb-1463	78	28	800	800	NUM
ajbmeb-1463	78	29	=	=	SYM
ajbmeb-1463	78	30	292,000	292,000	NUM
ajbmeb-1463	78	31	centiliters	centiliter	NOUN
ajbmeb-1463	78	32	theoretical	theoretical	ADJ
ajbmeb-1463	78	33	/	/	SYM
ajbmeb-1463	78	34	design	design	NOUN
ajbmeb-1463	78	35	energy	energy	NOUN
ajbmeb-1463	78	36	)	)	PUNCT
ajbmeb-1463	78	37	the	the	DET
ajbmeb-1463	78	38	company	company	NOUN
ajbmeb-1463	78	39	operates	operate	VERB
ajbmeb-1463	78	40	(	(	PUNCT
ajbmeb-1463	78	41	5	5	NUM
ajbmeb-1463	78	42	days	day	NOUN
ajbmeb-1463	78	43	a	a	DET
ajbmeb-1463	78	44	week	week	NOUN
ajbmeb-1463	78	45	)	)	PUNCT
ajbmeb-1463	78	46	and	and	CCONJ
ajbmeb-1463	78	47	the	the	DET
ajbmeb-1463	78	48	number	number	NOUN
ajbmeb-1463	78	49	of	of	ADP
ajbmeb-1463	78	50	weeks	week	NOUN
ajbmeb-1463	78	51	during	during	ADP
ajbmeb-1463	78	52	the	the	DET
ajbmeb-1463	78	53	year	year	NOUN
ajbmeb-1463	78	54	(	(	PUNCT
ajbmeb-1463	78	55	52	52	NUM
ajbmeb-1463	78	56	weeks	week	NOUN
ajbmeb-1463	78	57	)	)	PUNCT
ajbmeb-1463	78	58	,	,	PUNCT
ajbmeb-1463	78	59	thus	thus	ADV
ajbmeb-1463	78	60	the	the	DET
ajbmeb-1463	78	61	number	number	NOUN
ajbmeb-1463	78	62	of	of	ADP
ajbmeb-1463	78	63	working	work	VERB
ajbmeb-1463	78	64	days	day	NOUN
ajbmeb-1463	78	65	per	per	ADP
ajbmeb-1463	78	66	year	year	NOUN
ajbmeb-1463	78	67	(	(	PUNCT
ajbmeb-1463	78	68	260	260	NUM
ajbmeb-1463	78	69	days	day	NOUN
ajbmeb-1463	78	70	):	):	PUNCT
ajbmeb-1463	78	71	(	(	PUNCT
ajbmeb-1463	78	72	260	260	NUM
ajbmeb-1463	78	73	×	×	NOUN
ajbmeb-1463	78	74	800	800	NUM
ajbmeb-1463	78	75	=	=	SYM
ajbmeb-1463	78	76	208,000	208,000	NUM
ajbmeb-1463	78	77	centiliter	centiliter	NOUN
ajbmeb-1463	78	78	operation	operation	NOUN
ajbmeb-1463	78	79	power	power	NOUN
ajbmeb-1463	78	80	)	)	PUNCT
ajbmeb-1463	78	81	direct	direct	ADJ
ajbmeb-1463	78	82	working	work	VERB
ajbmeb-1463	78	83	hours	hour	NOUN
ajbmeb-1463	78	84	(	(	PUNCT
ajbmeb-1463	78	85	7	7	NUM
ajbmeb-1463	78	86	hours	hour	NOUN
ajbmeb-1463	78	87	)	)	PUNCT
ajbmeb-1463	78	88	per	per	ADP
ajbmeb-1463	78	89	day	day	NOUN
ajbmeb-1463	78	90	,	,	PUNCT
ajbmeb-1463	78	91	and	and	CCONJ
ajbmeb-1463	78	92	number	number	NOUN
ajbmeb-1463	78	93	of	of	ADP
ajbmeb-1463	78	94	employees	employee	NOUN
ajbmeb-1463	78	95	in	in	ADP
ajbmeb-1463	78	96	the	the	DET
ajbmeb-1463	78	97	department	department	NOUN
ajbmeb-1463	78	98	(	(	PUNCT
ajbmeb-1463	78	99	54	54	NUM
ajbmeb-1463	78	100	workers	worker	NOUN
ajbmeb-1463	78	101	):	):	PUNCT
ajbmeb-1463	78	102	(	(	PUNCT
ajbmeb-1463	78	103	7	7	NUM
ajbmeb-1463	78	104	×	×	NOUN
ajbmeb-1463	78	105	365	365	NUM
ajbmeb-1463	78	106	×	×	NOUN
ajbmeb-1463	78	107	54	54	NUM
ajbmeb-1463	78	108	=	=	SYM
ajbmeb-1463	78	109	137,970	137,970	NUM
ajbmeb-1463	78	110	hours	hour	NOUN
ajbmeb-1463	78	111	theoretical	theoretical	ADJ
ajbmeb-1463	78	112	energy	energy	NOUN
ajbmeb-1463	78	113	work	work	NOUN
ajbmeb-1463	78	114	)	)	PUNCT
ajbmeb-1463	78	115	.	.	PUNCT
ajbmeb-1463	79	1	(	(	PUNCT
ajbmeb-1463	79	2	7	7	NUM
ajbmeb-1463	79	3	×	×	NOUN
ajbmeb-1463	79	4	260	260	NUM
ajbmeb-1463	79	5	×	×	NOUN
ajbmeb-1463	79	6	54	54	NUM
ajbmeb-1463	79	7	=	=	SYM
ajbmeb-1463	79	8	98,280	98,280	NUM
ajbmeb-1463	79	9	hours	hour	NOUN
ajbmeb-1463	79	10	of	of	ADP
ajbmeb-1463	79	11	operation	operation	NOUN
ajbmeb-1463	79	12	energy	energy	NOUN
ajbmeb-1463	79	13	per	per	ADP
ajbmeb-1463	79	14	year	year	NOUN
ajbmeb-1463	79	15	)	)	PUNCT
ajbmeb-1463	79	16	.	.	PUNCT
ajbmeb-1463	80	1	direct	direct	ADJ
ajbmeb-1463	80	2	working	working	NOUN
ajbmeb-1463	80	3	hours	hour	NOUN
ajbmeb-1463	80	4	for	for	ADP
ajbmeb-1463	80	5	production	production	NOUN
ajbmeb-1463	80	6	activities	activity	NOUN
ajbmeb-1463	80	7	:	:	PUNCT
ajbmeb-1463	80	8	32	32	NUM
ajbmeb-1463	80	9	workers	worker	NOUN
ajbmeb-1463	80	10	in	in	ADP
ajbmeb-1463	80	11	production	production	NOUN
ajbmeb-1463	80	12	lines	line	NOUN
ajbmeb-1463	80	13	+	+	CCONJ
ajbmeb-1463	80	14	11	11	NUM
ajbmeb-1463	80	15	workers	worker	NOUN
ajbmeb-1463	80	16	in	in	ADP
ajbmeb-1463	80	17	packaging	packaging	NOUN
ajbmeb-1463	80	18	=	=	SYM
ajbmeb-1463	80	19	43	43	NUM
ajbmeb-1463	80	20	workers	worker	NOUN
ajbmeb-1463	80	21	.	.	PUNCT
ajbmeb-1463	81	1	so	so	ADV
ajbmeb-1463	81	2	direct	direct	ADJ
ajbmeb-1463	81	3	hours	hour	NOUN
ajbmeb-1463	81	4	43	43	NUM
ajbmeb-1463	81	5	×	×	NOUN
ajbmeb-1463	81	6	7	7	NUM
ajbmeb-1463	81	7	×	×	NOUN
ajbmeb-1463	81	8	260	260	NUM
ajbmeb-1463	81	9	=	=	NOUN
ajbmeb-1463	81	10	78,260	78,260	NUM
ajbmeb-1463	81	11	hours	hour	NOUN
ajbmeb-1463	81	12	actual	actual	ADJ
ajbmeb-1463	81	13	power	power	NOUN
ajbmeb-1463	81	14	(	(	PUNCT
ajbmeb-1463	81	15	process	process	NOUN
ajbmeb-1463	81	16	)	)	PUNCT
ajbmeb-1463	81	17	for	for	ADP
ajbmeb-1463	81	18	production	production	NOUN
ajbmeb-1463	81	19	.	.	PUNCT
ajbmeb-1463	82	1	number	number	NOUN
ajbmeb-1463	82	2	of	of	ADP
ajbmeb-1463	82	3	workers	worker	NOUN
ajbmeb-1463	82	4	required	require	VERB
ajbmeb-1463	82	5	by	by	ADP
ajbmeb-1463	82	6	theoretical	theoretical	ADJ
ajbmeb-1463	82	7	energy	energy	NOUN
ajbmeb-1463	82	8	=	=	SYM
ajbmeb-1463	82	9	theoretical	theoretical	ADJ
ajbmeb-1463	82	10	energy	energy	NOUN
ajbmeb-1463	82	11	hours	hour	NOUN
ajbmeb-1463	82	12	×	×	NOUN
ajbmeb-1463	82	13	number	number	NOUN
ajbmeb-1463	82	14	of	of	ADP
ajbmeb-1463	82	15	workers	worker	NOUN
ajbmeb-1463	82	16	/	/	SYM
ajbmeb-1463	82	17	actual	actual	ADJ
ajbmeb-1463	82	18	working	work	VERB
ajbmeb-1463	82	19	hours	hour	NOUN
ajbmeb-1463	82	20	137,970	137,970	NUM
ajbmeb-1463	82	21	×	×	NOUN
ajbmeb-1463	82	22	54/98,280	54/98,280	NUM
ajbmeb-1463	82	23	=	=	SYM
ajbmeb-1463	82	24	75	75	NUM
ajbmeb-1463	82	25	workers	worker	NOUN
ajbmeb-1463	82	26	.	.	PUNCT
ajbmeb-1463	83	1	in	in	ADP
ajbmeb-1463	83	2	the	the	DET
ajbmeb-1463	83	3	maintenance	maintenance	NOUN
ajbmeb-1463	83	4	complex	complex	ADJ
ajbmeb-1463	83	5	theoretical	theoretical	ADJ
ajbmeb-1463	83	6	maintenance	maintenance	NOUN
ajbmeb-1463	83	7	hours	hour	NOUN
ajbmeb-1463	83	8	:	:	PUNCT
ajbmeb-1463	83	9	7	7	NUM
ajbmeb-1463	83	10	×	×	NOUN
ajbmeb-1463	83	11	365	365	NUM
ajbmeb-1463	83	12	×	×	NOUN
ajbmeb-1463	83	13	7	7	NUM
ajbmeb-1463	83	14	number	number	NOUN
ajbmeb-1463	83	15	of	of	ADP
ajbmeb-1463	83	16	workers	worker	NOUN
ajbmeb-1463	83	17	=	=	PUNCT
ajbmeb-1463	83	18	17,885	17,885	NUM
ajbmeb-1463	83	19	hours	hour	NOUN
ajbmeb-1463	83	20	.	.	PUNCT
ajbmeb-1463	84	1	american	american	PROPN
ajbmeb-1463	84	2	journal	journal	PROPN
ajbmeb-1463	84	3	of	of	ADP
ajbmeb-1463	84	4	business	business	NOUN
ajbmeb-1463	84	5	management	management	NOUN
ajbmeb-1463	84	6	,	,	PUNCT
ajbmeb-1463	84	7	economics	economic	NOUN
ajbmeb-1463	84	8	and	and	CCONJ
ajbmeb-1463	84	9	banking	banking	NOUN
ajbmeb-1463	84	10	volume	volume	NOUN
ajbmeb-1463	84	11	18	18	NUM
ajbmeb-1463	84	12	nov	nov	PROPN
ajbmeb-1463	84	13	.	.	PROPN
ajbmeb-1463	84	14	,	,	PUNCT
ajbmeb-1463	84	15	2023	2023	NUM
ajbmeb-1463	84	16	p	p	NOUN
ajbmeb-1463	84	17	a	a	DET
ajbmeb-1463	84	18	g	g	NOUN
ajbmeb-1463	84	19	e	e	NOUN
ajbmeb-1463	84	20	|	|	ADV
ajbmeb-1463	84	21	92	92	NUM
ajbmeb-1463	84	22	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1463	84	23	operational	operational	ADJ
ajbmeb-1463	84	24	maintenance	maintenance	NOUN
ajbmeb-1463	84	25	hours	hour	NOUN
ajbmeb-1463	84	26	:	:	PUNCT
ajbmeb-1463	84	27	7	7	NUM
ajbmeb-1463	84	28	×	×	NOUN
ajbmeb-1463	84	29	260	260	NUM
ajbmeb-1463	84	30	×	×	NOUN
ajbmeb-1463	84	31	7	7	NUM
ajbmeb-1463	84	32	=	=	SYM
ajbmeb-1463	84	33	12,740	12,740	NUM
ajbmeb-1463	84	34	hours	hour	NOUN
ajbmeb-1463	84	35	.	.	PUNCT
ajbmeb-1463	85	1	7	7	X
ajbmeb-1463	85	2	.	.	X
ajbmeb-1463	85	3	identification	identification	NOUN
ajbmeb-1463	85	4	and	and	CCONJ
ajbmeb-1463	85	5	allocation	allocation	NOUN
ajbmeb-1463	85	6	of	of	ADP
ajbmeb-1463	85	7	resource	resource	NOUN
ajbmeb-1463	85	8	pools	pool	NOUN
ajbmeb-1463	85	9	'	'	PART
ajbmeb-1463	85	10	costs	cost	NOUN
ajbmeb-1463	85	11	to	to	ADP
ajbmeb-1463	85	12	activities	activity	NOUN
ajbmeb-1463	85	13	:	:	PUNCT
ajbmeb-1463	85	14	the	the	DET
ajbmeb-1463	85	15	resource	resource	NOUN
ajbmeb-1463	85	16	pools	pool	NOUN
ajbmeb-1463	85	17	consumed	consume	VERB
ajbmeb-1463	85	18	will	will	AUX
ajbmeb-1463	85	19	be	be	AUX
ajbmeb-1463	85	20	determined	determine	VERB
ajbmeb-1463	85	21	in	in	ADP
ajbmeb-1463	85	22	accordance	accordance	NOUN
ajbmeb-1463	85	23	with	with	ADP
ajbmeb-1463	85	24	the	the	DET
ajbmeb-1463	85	25	activities	activity	NOUN
ajbmeb-1463	85	26	and	and	CCONJ
ajbmeb-1463	85	27	thereafter	thereafter	ADV
ajbmeb-1463	85	28	the	the	DET
ajbmeb-1463	85	29	costs	cost	NOUN
ajbmeb-1463	85	30	of	of	ADP
ajbmeb-1463	85	31	the	the	DET
ajbmeb-1463	85	32	pools	pool	NOUN
ajbmeb-1463	85	33	will	will	AUX
ajbmeb-1463	85	34	be	be	AUX
ajbmeb-1463	85	35	allocated	allocate	VERB
ajbmeb-1463	85	36	to	to	ADP
ajbmeb-1463	85	37	the	the	DET
ajbmeb-1463	85	38	activities	activity	NOUN
ajbmeb-1463	85	39	through	through	ADP
ajbmeb-1463	85	40	resource	resource	NOUN
ajbmeb-1463	85	41	drivers	driver	NOUN
ajbmeb-1463	85	42	,	,	PUNCT
ajbmeb-1463	85	43	if	if	SCONJ
ajbmeb-1463	85	44	the	the	DET
ajbmeb-1463	85	45	costs	cost	NOUN
ajbmeb-1463	85	46	collected	collect	VERB
ajbmeb-1463	85	47	in	in	ADP
ajbmeb-1463	85	48	each	each	DET
ajbmeb-1463	85	49	resource	resource	NOUN
ajbmeb-1463	85	50	pool	pool	NOUN
ajbmeb-1463	85	51	will	will	AUX
ajbmeb-1463	85	52	be	be	AUX
ajbmeb-1463	85	53	apportioned	apportion	VERB
ajbmeb-1463	85	54	to	to	ADP
ajbmeb-1463	85	55	the	the	DET
ajbmeb-1463	85	56	extent	extent	NOUN
ajbmeb-1463	85	57	that	that	SCONJ
ajbmeb-1463	85	58	the	the	DET
ajbmeb-1463	85	59	activities	activity	NOUN
ajbmeb-1463	85	60	are	be	AUX
ajbmeb-1463	85	61	consumed	consume	VERB
ajbmeb-1463	85	62	from	from	ADP
ajbmeb-1463	85	63	those	those	DET
ajbmeb-1463	85	64	resources	resource	NOUN
ajbmeb-1463	85	65	.	.	PUNCT
ajbmeb-1463	86	1	a.	a.	NOUN
ajbmeb-1463	86	2	"	"	PUNCT
ajbmeb-1463	86	3	identification	identification	NOUN
ajbmeb-1463	86	4	of	of	ADP
ajbmeb-1463	86	5	expendable	expendable	ADJ
ajbmeb-1463	86	6	resources	resource	NOUN
ajbmeb-1463	86	7	by	by	ADP
ajbmeb-1463	86	8	activities	activity	NOUN
ajbmeb-1463	86	9	from	from	ADP
ajbmeb-1463	86	10	resource	resource	NOUN
ajbmeb-1463	86	11	pools	pool	NOUN
ajbmeb-1463	86	12	:	:	PUNCT
ajbmeb-1463	86	13	this	this	DET
ajbmeb-1463	86	14	step	step	NOUN
ajbmeb-1463	86	15	identifies	identify	VERB
ajbmeb-1463	86	16	expendable	expendable	ADJ
ajbmeb-1463	86	17	resources	resource	NOUN
ajbmeb-1463	86	18	by	by	ADP
ajbmeb-1463	86	19	activities	activity	NOUN
ajbmeb-1463	86	20	from	from	ADP
ajbmeb-1463	86	21	resource	resource	NOUN
ajbmeb-1463	86	22	pools	pool	NOUN
ajbmeb-1463	86	23	as	as	ADP
ajbmeb-1463	86	24	in	in	ADP
ajbmeb-1463	86	25	table	table	NOUN
ajbmeb-1463	86	26	(	(	PUNCT
ajbmeb-1463	86	27	7	7	NUM
ajbmeb-1463	86	28	)	)	PUNCT
ajbmeb-1463	86	29	as	as	SCONJ
ajbmeb-1463	86	30	follows	follow	VERB
ajbmeb-1463	86	31	:	:	PUNCT
ajbmeb-1463	86	32	table	table	NOUN
ajbmeb-1463	86	33	(	(	PUNCT
ajbmeb-1463	86	34	7	7	X
ajbmeb-1463	86	35	)	)	PUNCT
ajbmeb-1463	86	36	resources	resource	NOUN
ajbmeb-1463	86	37	consumed	consume	VERB
ajbmeb-1463	86	38	through	through	ADP
ajbmeb-1463	86	39	activities	activity	NOUN
ajbmeb-1463	86	40	from	from	ADP
ajbmeb-1463	86	41	resource	resource	NOUN
ajbmeb-1463	86	42	pools	pool	NOUN
ajbmeb-1463	86	43	sources	source	NOUN
ajbmeb-1463	86	44	activity	activity	VERB
ajbmeb-1463	86	45	indirect	indirect	ADJ
ajbmeb-1463	86	46	materials	material	NOUN
ajbmeb-1463	86	47	indirect	indirect	ADJ
ajbmeb-1463	86	48	work	work	NOUN
ajbmeb-1463	86	49	driving	drive	VERB
ajbmeb-1463	86	50	force	force	NOUN
ajbmeb-1463	86	51	equipment	equipment	NOUN
ajbmeb-1463	86	52	maintenance	maintenance	NOUN
ajbmeb-1463	86	53	services	service	NOUN
ajbmeb-1463	86	54	marketing	marketing	NOUN
ajbmeb-1463	86	55	and	and	CCONJ
ajbmeb-1463	86	56	administrative	administrative	ADJ
ajbmeb-1463	86	57	expenses	expense	NOUN
ajbmeb-1463	86	58	production	production	NOUN
ajbmeb-1463	86	59	management	management	NOUN
ajbmeb-1463	86	60	7280	7280	NUM
ajbmeb-1463	86	61	7280	7280	NUM
ajbmeb-1463	86	62	4	4	NUM
ajbmeb-1463	86	63	2100	2100	NUM
ajbmeb-1463	86	64	24	24	NUM
ajbmeb-1463	86	65	communications	communication	NOUN
ajbmeb-1463	86	66	5460	5460	NUM
ajbmeb-1463	86	67	5460	5460	NUM
ajbmeb-1463	86	68	3	3	NUM
ajbmeb-1463	86	69	2100	2100	NUM
ajbmeb-1463	86	70	18	18	NUM
ajbmeb-1463	86	71	handling	handle	VERB
ajbmeb-1463	86	72	3640	3640	NUM
ajbmeb-1463	86	73	3640	3640	NUM
ajbmeb-1463	86	74	2	2	NUM
ajbmeb-1463	86	75	2100	2100	NUM
ajbmeb-1463	86	76	12	12	NUM
ajbmeb-1463	86	77	operating	operate	VERB
ajbmeb-1463	86	78	27300	27300	NUM
ajbmeb-1463	86	79	27300	27300	NUM
ajbmeb-1463	86	80	15	15	NUM
ajbmeb-1463	86	81	2100	2100	NUM
ajbmeb-1463	86	82	91	91	NUM
ajbmeb-1463	86	83	transport	transport	NOUN
ajbmeb-1463	86	84	10920	10920	NUM
ajbmeb-1463	86	85	10920	10920	NUM
ajbmeb-1463	86	86	6	6	NUM
ajbmeb-1463	86	87	2100	2100	NUM
ajbmeb-1463	86	88	36	36	NUM
ajbmeb-1463	86	89	storage	storage	NOUN
ajbmeb-1463	86	90	3640	3640	NUM
ajbmeb-1463	86	91	3640	3640	NUM
ajbmeb-1463	86	92	2	2	NUM
ajbmeb-1463	86	93	2100	2100	NUM
ajbmeb-1463	86	94	12	12	NUM
ajbmeb-1463	86	95	packaging	packaging	NOUN
ajbmeb-1463	86	96	208,000	208,000	NUM
ajbmeb-1463	86	97	20020	20020	NUM
ajbmeb-1463	86	98	20020	20020	NUM
ajbmeb-1463	86	99	11	11	NUM
ajbmeb-1463	86	100	2100	2100	NUM
ajbmeb-1463	86	101	67	67	NUM
ajbmeb-1463	86	102	source	source	NOUN
ajbmeb-1463	86	103	:	:	PUNCT
ajbmeb-1463	86	104	table	table	NOUN
ajbmeb-1463	86	105	of	of	ADP
ajbmeb-1463	86	106	researchers	researcher	NOUN
ajbmeb-1463	86	107	'	'	PART
ajbmeb-1463	86	108	preparation	preparation	NOUN
ajbmeb-1463	86	109	based	base	VERB
ajbmeb-1463	86	110	on	on	ADP
ajbmeb-1463	86	111	results	result	NOUN
ajbmeb-1463	86	112	.	.	PUNCT
ajbmeb-1463	87	1	in	in	ADP
ajbmeb-1463	87	2	table	table	NOUN
ajbmeb-1463	87	3	7	7	NUM
ajbmeb-1463	87	4	,	,	PUNCT
ajbmeb-1463	87	5	resources	resource	NOUN
ajbmeb-1463	87	6	consumed	consume	VERB
ajbmeb-1463	87	7	by	by	ADP
ajbmeb-1463	87	8	activities	activity	NOUN
ajbmeb-1463	87	9	have	have	AUX
ajbmeb-1463	87	10	been	be	AUX
ajbmeb-1463	87	11	identified	identify	VERB
ajbmeb-1463	87	12	for	for	ADP
ajbmeb-1463	87	13	all	all	DET
ajbmeb-1463	87	14	(	(	PUNCT
ajbmeb-1463	87	15	centiliter	centiliter	NOUN
ajbmeb-1463	87	16	)	)	PUNCT
ajbmeb-1463	87	17	the	the	DET
ajbmeb-1463	87	18	packaging	packaging	NOUN
ajbmeb-1463	87	19	is	be	AUX
ajbmeb-1463	87	20	assigned	assign	VERB
ajbmeb-1463	87	21	to	to	ADP
ajbmeb-1463	87	22	this	this	DET
ajbmeb-1463	87	23	activity	activity	NOUN
ajbmeb-1463	87	24	,	,	PUNCT
ajbmeb-1463	87	25	and	and	CCONJ
ajbmeb-1463	87	26	for	for	ADP
ajbmeb-1463	87	27	the	the	DET
ajbmeb-1463	87	28	indirect	indirect	ADJ
ajbmeb-1463	87	29	work	work	NOUN
ajbmeb-1463	87	30	complex	complex	NOUN
ajbmeb-1463	87	31	the	the	DET
ajbmeb-1463	87	32	share	share	NOUN
ajbmeb-1463	87	33	of	of	ADP
ajbmeb-1463	87	34	each	each	DET
ajbmeb-1463	87	35	activity	activity	NOUN
ajbmeb-1463	87	36	of	of	ADP
ajbmeb-1463	87	37	hours	hour	NOUN
ajbmeb-1463	87	38	depending	depend	VERB
ajbmeb-1463	87	39	on	on	ADP
ajbmeb-1463	87	40	the	the	DET
ajbmeb-1463	87	41	number	number	NOUN
ajbmeb-1463	87	42	of	of	ADP
ajbmeb-1463	87	43	workers	worker	NOUN
ajbmeb-1463	87	44	in	in	ADP
ajbmeb-1463	87	45	each	each	DET
ajbmeb-1463	87	46	activity	activity	NOUN
ajbmeb-1463	87	47	above	above	ADV
ajbmeb-1463	87	48	(	(	PUNCT
ajbmeb-1463	87	49	4	4	NUM
ajbmeb-1463	87	50	,	,	PUNCT
ajbmeb-1463	87	51	3	3	NUM
ajbmeb-1463	87	52	,	,	PUNCT
ajbmeb-1463	87	53	2	2	NUM
ajbmeb-1463	87	54	,	,	PUNCT
ajbmeb-1463	87	55	15	15	NUM
ajbmeb-1463	87	56	,	,	PUNCT
ajbmeb-1463	87	57	6	6	NUM
ajbmeb-1463	87	58	,	,	PUNCT
ajbmeb-1463	87	59	2	2	NUM
ajbmeb-1463	87	60	,	,	PUNCT
ajbmeb-1463	87	61	11	11	NUM
ajbmeb-1463	87	62	)	)	PUNCT
ajbmeb-1463	87	63	factor	factor	NOUN
ajbmeb-1463	87	64	respectively	respectively	ADV
ajbmeb-1463	87	65	and	and	CCONJ
ajbmeb-1463	87	66	corresponding	correspond	VERB
ajbmeb-1463	87	67	working	working	ADJ
ajbmeb-1463	87	68	hours	hour	NOUN
ajbmeb-1463	87	69	during	during	ADP
ajbmeb-1463	87	70	the	the	DET
ajbmeb-1463	87	71	year	year	NOUN
ajbmeb-1463	87	72	(	(	PUNCT
ajbmeb-1463	87	73	7	7	NUM
ajbmeb-1463	87	74	×	×	NOUN
ajbmeb-1463	87	75	260	260	NUM
ajbmeb-1463	87	76	×	×	NOUN
ajbmeb-1463	87	77	4	4	NUM
ajbmeb-1463	87	78	=	=	SYM
ajbmeb-1463	87	79	7280	7280	NUM
ajbmeb-1463	87	80	)	)	PUNCT
ajbmeb-1463	87	81	...	...	PUNCT
ajbmeb-1463	88	1	(	(	PUNCT
ajbmeb-1463	88	2	7280	7280	NUM
ajbmeb-1463	88	3	,	,	PUNCT
ajbmeb-1463	88	4	5460	5460	NUM
ajbmeb-1463	88	5	,	,	PUNCT
ajbmeb-1463	88	6	3640	3640	NUM
ajbmeb-1463	88	7	,	,	PUNCT
ajbmeb-1463	88	8	27300	27300	NUM
ajbmeb-1463	88	9	,	,	PUNCT
ajbmeb-1463	88	10	10920	10920	NUM
ajbmeb-1463	88	11	,	,	PUNCT
ajbmeb-1463	88	12	3640	3640	NUM
ajbmeb-1463	88	13	and	and	CCONJ
ajbmeb-1463	88	14	20020	20020	NUM
ajbmeb-1463	88	15	)	)	PUNCT
ajbmeb-1463	88	16	.	.	PUNCT
ajbmeb-1463	89	1	for	for	ADP
ajbmeb-1463	89	2	the	the	DET
ajbmeb-1463	89	3	maintenance	maintenance	NOUN
ajbmeb-1463	89	4	complex	complex	NOUN
ajbmeb-1463	89	5	,	,	PUNCT
ajbmeb-1463	89	6	its	its	PRON
ajbmeb-1463	89	7	hour	hour	NOUN
ajbmeb-1463	89	8	was	be	AUX
ajbmeb-1463	89	9	consumed	consume	VERB
ajbmeb-1463	89	10	equally	equally	ADV
ajbmeb-1463	89	11	between	between	ADP
ajbmeb-1463	89	12	activities	activity	NOUN
ajbmeb-1463	89	13	,	,	PUNCT
ajbmeb-1463	89	14	and	and	CCONJ
ajbmeb-1463	89	15	the	the	DET
ajbmeb-1463	89	16	marketing	marketing	NOUN
ajbmeb-1463	89	17	and	and	CCONJ
ajbmeb-1463	89	18	administrative	administrative	ADJ
ajbmeb-1463	89	19	expenses	expense	NOUN
ajbmeb-1463	89	20	pool	pool	NOUN
ajbmeb-1463	89	21	by	by	ADP
ajbmeb-1463	89	22	number	number	NOUN
ajbmeb-1463	89	23	of	of	ADP
ajbmeb-1463	89	24	days	day	NOUN
ajbmeb-1463	89	25	per	per	ADP
ajbmeb-1463	89	26	year	year	NOUN
ajbmeb-1463	89	27	but	but	CCONJ
ajbmeb-1463	89	28	by	by	ADP
ajbmeb-1463	89	29	share	share	NOUN
ajbmeb-1463	89	30	of	of	ADP
ajbmeb-1463	89	31	the	the	DET
ajbmeb-1463	89	32	activity	activity	NOUN
ajbmeb-1463	89	33	from	from	ADP
ajbmeb-1463	89	34	days	day	NOUN
ajbmeb-1463	89	35	of	of	ADP
ajbmeb-1463	89	36	the	the	DET
ajbmeb-1463	89	37	year	year	NOUN
ajbmeb-1463	89	38	depending	depend	VERB
ajbmeb-1463	89	39	on	on	ADP
ajbmeb-1463	89	40	number	number	NOUN
ajbmeb-1463	89	41	of	of	ADP
ajbmeb-1463	89	42	workers	worker	NOUN
ajbmeb-1463	89	43	(	(	PUNCT
ajbmeb-1463	89	44	260	260	NUM
ajbmeb-1463	89	45	÷	÷	NUM
ajbmeb-1463	89	46	43	43	NUM
ajbmeb-1463	89	47	×	×	NOUN
ajbmeb-1463	89	48	4	4	NUM
ajbmeb-1463	89	49	=	=	SYM
ajbmeb-1463	89	50	24	24	NUM
ajbmeb-1463	89	51	)	)	PUNCT
ajbmeb-1463	89	52	...	...	PUNCT
ajbmeb-1463	90	1	(	(	PUNCT
ajbmeb-1463	90	2	24	24	NUM
ajbmeb-1463	90	3	،	،	NUM
ajbmeb-1463	90	4	18	18	NUM
ajbmeb-1463	90	5	،	،	X
ajbmeb-1463	90	6	12	12	NUM
ajbmeb-1463	90	7	،	،	NOUN
ajbmeb-1463	90	8	91	91	NUM
ajbmeb-1463	90	9	،	،	NOUN
ajbmeb-1463	90	10	36	36	NUM
ajbmeb-1463	90	11	،	،	NOUN
ajbmeb-1463	90	12	12	12	NUM
ajbmeb-1463	90	13	،	،	NOUN
ajbmeb-1463	90	14	67	67	NUM
ajbmeb-1463	90	15	)	)	PUNCT
ajbmeb-1463	90	16	.	.	PUNCT
ajbmeb-1463	91	1	b.	b.	PROPN
ajbmeb-1463	91	2	determination	determination	NOUN
ajbmeb-1463	91	3	of	of	ADP
ajbmeb-1463	91	4	the	the	DET
ajbmeb-1463	91	5	costs	cost	NOUN
ajbmeb-1463	91	6	of	of	ADP
ajbmeb-1463	91	7	activities	activity	NOUN
ajbmeb-1463	91	8	consumed	consume	VERB
ajbmeb-1463	91	9	by	by	ADP
ajbmeb-1463	91	10	resources	resource	NOUN
ajbmeb-1463	91	11	:	:	PUNCT
ajbmeb-1463	91	12	in	in	ADP
ajbmeb-1463	91	13	this	this	DET
ajbmeb-1463	91	14	step	step	NOUN
ajbmeb-1463	91	15	,	,	PUNCT
ajbmeb-1463	91	16	the	the	DET
ajbmeb-1463	91	17	costs	cost	NOUN
ajbmeb-1463	91	18	of	of	ADP
ajbmeb-1463	91	19	activities	activity	NOUN
ajbmeb-1463	91	20	consumed	consume	VERB
ajbmeb-1463	91	21	by	by	ADP
ajbmeb-1463	91	22	resources	resource	NOUN
ajbmeb-1463	91	23	are	be	AUX
ajbmeb-1463	91	24	determined	determine	VERB
ajbmeb-1463	91	25	in	in	ADP
ajbmeb-1463	91	26	accordance	accordance	NOUN
ajbmeb-1463	91	27	with	with	ADP
ajbmeb-1463	91	28	the	the	DET
ajbmeb-1463	91	29	preceding	precede	VERB
ajbmeb-1463	91	30	two	two	NUM
ajbmeb-1463	91	31	steps	step	NOUN
ajbmeb-1463	91	32	and	and	CCONJ
ajbmeb-1463	91	33	as	as	SCONJ
ajbmeb-1463	91	34	shown	show	VERB
ajbmeb-1463	91	35	in	in	ADP
ajbmeb-1463	91	36	table	table	NOUN
ajbmeb-1463	91	37	(	(	PUNCT
ajbmeb-1463	91	38	8)	8)	NUM
ajbmeb-1463	91	39	as	as	SCONJ
ajbmeb-1463	91	40	follows	follow	VERB
ajbmeb-1463	91	41	:	:	PUNCT
ajbmeb-1463	91	42	table	table	NOUN
ajbmeb-1463	91	43	8	8	NUM
ajbmeb-1463	91	44	distribution	distribution	NOUN
ajbmeb-1463	91	45	of	of	ADP
ajbmeb-1463	91	46	resource	resource	NOUN
ajbmeb-1463	91	47	costs	cost	NOUN
ajbmeb-1463	91	48	to	to	ADP
ajbmeb-1463	91	49	activities	activity	NOUN
ajbmeb-1463	91	50	source	source	NOUN
ajbmeb-1463	91	51	activity	activity	NOUN
ajbmeb-1463	91	52	indirect	indirect	ADJ
ajbmeb-1463	91	53	materials	material	NOUN
ajbmeb-1463	91	54	indirect	indirect	ADJ
ajbmeb-1463	91	55	wages	wage	NOUN
ajbmeb-1463	91	56	driving	drive	VERB
ajbmeb-1463	91	57	force	force	NOUN
ajbmeb-1463	91	58	equipment	equipment	NOUN
ajbmeb-1463	91	59	maintenance	maintenance	NOUN
ajbmeb-1463	91	60	services	service	NOUN
ajbmeb-1463	91	61	marketing	marketing	NOUN
ajbmeb-1463	91	62	and	and	CCONJ
ajbmeb-1463	91	63	administrative	administrative	ADJ
ajbmeb-1463	91	64	expenses	expense	NOUN
ajbmeb-1463	91	65	total	total	ADJ
ajbmeb-1463	91	66	production	production	NOUN
ajbmeb-1463	91	67	management	management	NOUN
ajbmeb-1463	91	68	8,750,560	8,750,560	NUM
ajbmeb-1463	91	69	4,994,080	4,994,080	NUM
ajbmeb-1463	91	70	679,284	679,284	NUM
ajbmeb-1463	91	71	942,900	942,900	NUM
ajbmeb-1463	91	72	2,311,776	2,311,776	NUM
ajbmeb-1463	91	73	17،678،600	17،678،600	NUM
ajbmeb-1463	91	74	communications	communication	NOUN
ajbmeb-1463	91	75	6,562,920	6,562,920	NUM
ajbmeb-1463	91	76	3,745,560	3,745,560	NUM
ajbmeb-1463	91	77	509,463	509,463	NUM
ajbmeb-1463	91	78	942,900	942,900	NUM
ajbmeb-1463	91	79	1,733,832	1,733,832	NUM
ajbmeb-1463	91	80	13،494،675	13،494،675	NUM
ajbmeb-1463	91	81	handling	handle	VERB
ajbmeb-1463	91	82	4,375,280	4,375,280	NUM
ajbmeb-1463	91	83	2,497,040	2,497,040	NUM
ajbmeb-1463	91	84	339,642	339,642	NUM
ajbmeb-1463	91	85	942,900	942,900	NUM
ajbmeb-1463	91	86	1,155,888	1,155,888	NUM
ajbmeb-1463	91	87	9،310،750	9،310،750	NUM
ajbmeb-1463	91	88	operating	operate	VERB
ajbmeb-1463	91	89	32,814,600	32,814,600	NUM
ajbmeb-1463	91	90	18,727800	18,727800	NUM
ajbmeb-1463	91	91	2,547,315	2,547,315	NUM
ajbmeb-1463	91	92	942,900	942,900	NUM
ajbmeb-1463	91	93	8,765,484	8,765,484	NUM
ajbmeb-1463	91	94	63،798،099	63،798،099	NUM
ajbmeb-1463	91	95	transport	transport	NOUN
ajbmeb-1463	91	96	13,125,840	13,125,840	NUM
ajbmeb-1463	91	97	7,491,120	7,491,120	NUM
ajbmeb-1463	91	98	1,018,926	1,018,926	NUM
ajbmeb-1463	91	99	942,900	942,900	NUM
ajbmeb-1463	91	100	3,467,664	3,467,664	NUM
ajbmeb-1463	91	101	26،046،450	26،046،450	NUM
ajbmeb-1463	91	102	storage	storage	NOUN
ajbmeb-1463	91	103	4,375,280	4,375,280	NUM
ajbmeb-1463	91	104	2,497,040	2,497,040	NUM
ajbmeb-1463	91	105	339,642	339,642	NUM
ajbmeb-1463	91	106	942,900	942,900	NUM
ajbmeb-1463	91	107	1,155,888	1,155,888	NUM
ajbmeb-1463	91	108	9،310،750	9،310،750	NUM
ajbmeb-1463	91	109	packaging	packaging	NOUN
ajbmeb-1463	91	110	24,128,000	24,128,000	NUM
ajbmeb-1463	91	111	24,064,040	24,064,040	NUM
ajbmeb-1463	91	112	13,733,720	13,733,720	NUM
ajbmeb-1463	91	113	1,868,031	1,868,031	NUM
ajbmeb-1463	91	114	942,900	942,900	NUM
ajbmeb-1463	91	115	6,453,708	6,453,708	NUM
ajbmeb-1463	91	116	71،190،399	71،190،399	NUM
ajbmeb-1463	91	117	total	total	NOUN
ajbmeb-1463	91	118	24,128,000	24,128,000	NUM
ajbmeb-1463	91	119	94,068,520	94,068,520	NUM
ajbmeb-1463	91	120	53,686,360	53,686,360	NUM
ajbmeb-1463	91	121	7,302,303	7,302,303	NUM
ajbmeb-1463	91	122	6,600,300	6,600,300	NUM
ajbmeb-1463	91	123	24025,044	24025,044	NUM
ajbmeb-1463	91	124	,	,	PUNCT
ajbmeb-1463	91	125	210،829،723	210،829،723	NUM
ajbmeb-1463	91	126	source	source	NOUN
ajbmeb-1463	91	127	:	:	PUNCT
ajbmeb-1463	91	128	table	table	NOUN
ajbmeb-1463	91	129	of	of	ADP
ajbmeb-1463	91	130	researchers	researcher	NOUN
ajbmeb-1463	91	131	'	'	PART
ajbmeb-1463	91	132	preparation	preparation	NOUN
ajbmeb-1463	91	133	based	base	VERB
ajbmeb-1463	91	134	on	on	ADP
ajbmeb-1463	91	135	results	result	NOUN
ajbmeb-1463	91	136	.	.	PUNCT
ajbmeb-1463	92	1	amounts	amount	NOUN
ajbmeb-1463	92	2	based	base	VERB
ajbmeb-1463	92	3	on	on	ADP
ajbmeb-1463	92	4	table	table	NOUN
ajbmeb-1463	92	5	(	(	PUNCT
ajbmeb-1463	92	6	6	6	NUM
ajbmeb-1463	92	7	)	)	PUNCT
ajbmeb-1463	92	8	and	and	CCONJ
ajbmeb-1463	92	9	table	table	NOUN
ajbmeb-1463	92	10	(	(	PUNCT
ajbmeb-1463	92	11	7	7	X
ajbmeb-1463	92	12	)	)	PUNCT
ajbmeb-1463	92	13	have	have	AUX
ajbmeb-1463	92	14	been	be	AUX
ajbmeb-1463	92	15	extracted	extract	VERB
ajbmeb-1463	92	16	in	in	ADP
ajbmeb-1463	92	17	table	table	NOUN
ajbmeb-1463	92	18	(	(	PUNCT
ajbmeb-1463	92	19	8)	8)	NUM
ajbmeb-1463	92	20	for	for	ADP
ajbmeb-1463	92	21	each	each	DET
ajbmeb-1463	92	22	activity	activity	NOUN
ajbmeb-1463	92	23	by	by	ADP
ajbmeb-1463	92	24	multiplying	multiply	VERB
ajbmeb-1463	92	25	the	the	DET
ajbmeb-1463	92	26	theoretical	theoretical	ADJ
ajbmeb-1463	92	27	and	and	CCONJ
ajbmeb-1463	92	28	practical	practical	ADJ
ajbmeb-1463	92	29	rates	rate	NOUN
ajbmeb-1463	92	30	of	of	ADP
ajbmeb-1463	92	31	resource	resource	NOUN
ajbmeb-1463	92	32	consumption	consumption	NOUN
ajbmeb-1463	92	33	according	accord	VERB
ajbmeb-1463	92	34	to	to	ADP
ajbmeb-1463	92	35	each	each	DET
ajbmeb-1463	92	36	pool	pool	NOUN
ajbmeb-1463	92	37	,	,	PUNCT
ajbmeb-1463	92	38	according	accord	VERB
ajbmeb-1463	92	39	to	to	ADP
ajbmeb-1463	92	40	the	the	DET
ajbmeb-1463	92	41	following	follow	VERB
ajbmeb-1463	92	42	formula	formula	NOUN
ajbmeb-1463	92	43	:	:	PUNCT
ajbmeb-1463	92	44	activity	activity	NOUN
ajbmeb-1463	92	45	cost	cost	NOUN
ajbmeb-1463	92	46	=	=	SYM
ajbmeb-1463	92	47	activity	activity	NOUN
ajbmeb-1463	92	48	share	share	NOUN
ajbmeb-1463	92	49	of	of	ADP
ajbmeb-1463	92	50	×	×	NOUN
ajbmeb-1463	92	51	resources	resource	NOUN
ajbmeb-1463	92	52	(	(	PUNCT
ajbmeb-1463	92	53	fixed	fix	VERB
ajbmeb-1463	92	54	cost	cost	NOUN
ajbmeb-1463	92	55	rate	rate	NOUN
ajbmeb-1463	92	56	+	+	CCONJ
ajbmeb-1463	92	57	variable	variable	ADJ
ajbmeb-1463	92	58	cost	cost	NOUN
ajbmeb-1463	92	59	rate	rate	NOUN
ajbmeb-1463	92	60	)	)	PUNCT
ajbmeb-1463	92	61	.	.	PUNCT
ajbmeb-1463	93	1	american	american	PROPN
ajbmeb-1463	93	2	journal	journal	PROPN
ajbmeb-1463	93	3	of	of	ADP
ajbmeb-1463	93	4	business	business	NOUN
ajbmeb-1463	93	5	management	management	NOUN
ajbmeb-1463	93	6	,	,	PUNCT
ajbmeb-1463	93	7	economics	economic	NOUN
ajbmeb-1463	93	8	and	and	CCONJ
ajbmeb-1463	93	9	banking	banking	NOUN
ajbmeb-1463	93	10	volume	volume	NOUN
ajbmeb-1463	93	11	18	18	NUM
ajbmeb-1463	93	12	nov	nov	PROPN
ajbmeb-1463	93	13	.	.	PROPN
ajbmeb-1463	93	14	,	,	PUNCT
ajbmeb-1463	93	15	2023	2023	NUM
ajbmeb-1463	93	16	p	p	NOUN
ajbmeb-1463	93	17	a	a	PRON
ajbmeb-1463	93	18	g	g	NOUN
ajbmeb-1463	93	19	e	e	NOUN
ajbmeb-1463	93	20	|	|	ADV
ajbmeb-1463	93	21	93	93	NUM
ajbmeb-1463	93	22	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1463	93	23	8	8	NUM
ajbmeb-1463	93	24	.	.	PUNCT
ajbmeb-1463	94	1	distribution	distribution	NOUN
ajbmeb-1463	94	2	of	of	ADP
ajbmeb-1463	94	3	activity	activity	NOUN
ajbmeb-1463	94	4	costs	cost	NOUN
ajbmeb-1463	94	5	to	to	ADP
ajbmeb-1463	94	6	products	product	NOUN
ajbmeb-1463	94	7	:	:	PUNCT
ajbmeb-1463	94	8	in	in	ADP
ajbmeb-1463	94	9	this	this	DET
ajbmeb-1463	94	10	step	step	NOUN
ajbmeb-1463	94	11	,	,	PUNCT
ajbmeb-1463	94	12	the	the	DET
ajbmeb-1463	94	13	activities	activity	NOUN
ajbmeb-1463	94	14	costs	cost	NOUN
ajbmeb-1463	94	15	are	be	AUX
ajbmeb-1463	94	16	distributed	distribute	VERB
ajbmeb-1463	94	17	to	to	ADP
ajbmeb-1463	94	18	the	the	DET
ajbmeb-1463	94	19	products	product	NOUN
ajbmeb-1463	94	20	,	,	PUNCT
ajbmeb-1463	94	21	but	but	CCONJ
ajbmeb-1463	94	22	we	we	PRON
ajbmeb-1463	94	23	will	will	AUX
ajbmeb-1463	94	24	first	first	ADV
ajbmeb-1463	94	25	identify	identify	VERB
ajbmeb-1463	94	26	the	the	DET
ajbmeb-1463	94	27	triggers	trigger	NOUN
ajbmeb-1463	94	28	of	of	ADP
ajbmeb-1463	94	29	activities	activity	NOUN
ajbmeb-1463	94	30	so	so	SCONJ
ajbmeb-1463	94	31	that	that	SCONJ
ajbmeb-1463	94	32	loading	loading	NOUN
ajbmeb-1463	94	33	rates	rate	NOUN
ajbmeb-1463	94	34	are	be	AUX
ajbmeb-1463	94	35	extracted	extract	VERB
ajbmeb-1463	94	36	.	.	PUNCT
ajbmeb-1463	95	1	table	table	NOUN
ajbmeb-1463	95	2	(	(	PUNCT
ajbmeb-1463	95	3	9	9	NUM
ajbmeb-1463	95	4	)	)	PUNCT
ajbmeb-1463	95	5	shows	show	VERB
ajbmeb-1463	95	6	the	the	DET
ajbmeb-1463	95	7	causes	cause	NOUN
ajbmeb-1463	95	8	of	of	ADP
ajbmeb-1463	95	9	activities	activity	NOUN
ajbmeb-1463	95	10	and	and	CCONJ
ajbmeb-1463	95	11	loading	loading	NOUN
ajbmeb-1463	95	12	rates	rate	NOUN
ajbmeb-1463	95	13	as	as	SCONJ
ajbmeb-1463	95	14	follows	follow	VERB
ajbmeb-1463	95	15	:	:	PUNCT
ajbmeb-1463	95	16	table	table	NOUN
ajbmeb-1463	95	17	9	9	NUM
ajbmeb-1463	95	18	identification	identification	NOUN
ajbmeb-1463	95	19	of	of	ADP
ajbmeb-1463	95	20	costs	cost	NOUN
ajbmeb-1463	95	21	and	and	CCONJ
ajbmeb-1463	95	22	causes	cause	NOUN
ajbmeb-1463	95	23	of	of	ADP
ajbmeb-1463	95	24	activities	activity	NOUN
ajbmeb-1463	95	25	row	row	NOUN
ajbmeb-1463	95	26	activities	activity	NOUN
ajbmeb-1463	95	27	costs	cost	VERB
ajbmeb-1463	95	28	triggers	trigger	NOUN
ajbmeb-1463	95	29	of	of	ADP
ajbmeb-1463	95	30	activities	activity	NOUN
ajbmeb-1463	95	31	unit	unit	NOUN
ajbmeb-1463	95	32	activity	activity	NOUN
ajbmeb-1463	95	33	load	load	NOUN
ajbmeb-1463	95	34	rate	rate	NOUN
ajbmeb-1463	95	35	1	1	NUM
ajbmeb-1463	95	36	production	production	NOUN
ajbmeb-1463	95	37	management	management	NOUN
ajbmeb-1463	95	38	17،678،600	17،678،600	NUM
ajbmeb-1463	95	39	planned	plan	VERB
ajbmeb-1463	95	40	production	production	NOUN
ajbmeb-1463	95	41	volume	volume	NOUN
ajbmeb-1463	95	42	220,983	220,983	NUM
ajbmeb-1463	95	43	80	80	NUM
ajbmeb-1463	95	44	2	2	NUM
ajbmeb-1463	95	45	communications	communication	NOUN
ajbmeb-1463	95	46	13،494،675	13،494،675	NUM
ajbmeb-1463	95	47	number	number	NOUN
ajbmeb-1463	95	48	of	of	ADP
ajbmeb-1463	95	49	hours	hour	NOUN
ajbmeb-1463	95	50	7,464	7,464	NUM
ajbmeb-1463	95	51	1,808	1,808	NUM
ajbmeb-1463	95	52	3	3	NUM
ajbmeb-1463	95	53	handling	handle	VERB
ajbmeb-1463	95	54	9،310،750	9،310،750	NUM
ajbmeb-1463	95	55	number	number	NOUN
ajbmeb-1463	95	56	of	of	ADP
ajbmeb-1463	95	57	handling	handle	VERB
ajbmeb-1463	95	58	meals	meal	NOUN
ajbmeb-1463	95	59	2,395	2,395	NUM
ajbmeb-1463	95	60	3,888	3,888	NUM
ajbmeb-1463	95	61	4	4	NUM
ajbmeb-1463	95	62	operating	operate	VERB
ajbmeb-1463	95	63	63،798،099	63،798،099	NUM
ajbmeb-1463	95	64	number	number	NOUN
ajbmeb-1463	95	65	of	of	ADP
ajbmeb-1463	95	66	operating	operate	VERB
ajbmeb-1463	95	67	hours	hour	NOUN
ajbmeb-1463	95	68	2,305	2,305	NUM
ajbmeb-1463	95	69	27,678	27,678	NUM
ajbmeb-1463	95	70	5	5	NUM
ajbmeb-1463	95	71	transport	transport	NOUN
ajbmeb-1463	95	72	26،046،450	26،046،450	NUM
ajbmeb-1463	95	73	number	number	NOUN
ajbmeb-1463	95	74	of	of	ADP
ajbmeb-1463	95	75	hours	hour	NOUN
ajbmeb-1463	95	76	13,877	13,877	NUM
ajbmeb-1463	95	77	1,877	1,877	NUM
ajbmeb-1463	95	78	6	6	NUM
ajbmeb-1463	95	79	storage	storage	NOUN
ajbmeb-1463	95	80	9،310،750	9،310،750	NOUN
ajbmeb-1463	95	81	number	number	NOUN
ajbmeb-1463	95	82	of	of	ADP
ajbmeb-1463	95	83	orders	order	NOUN
ajbmeb-1463	95	84	for	for	ADP
ajbmeb-1463	95	85	disposal	disposal	NOUN
ajbmeb-1463	95	86	and	and	CCONJ
ajbmeb-1463	95	87	receipt	receipt	NOUN
ajbmeb-1463	95	88	of	of	ADP
ajbmeb-1463	95	89	materials	material	NOUN
ajbmeb-1463	96	1	2,363	2,363	NUM
ajbmeb-1463	96	2	3,940	3,940	NUM
ajbmeb-1463	96	3	7	7	NUM
ajbmeb-1463	96	4	packaging	packaging	NOUN
ajbmeb-1463	96	5	71،190،399	71،190،399	NOUN
ajbmeb-1463	96	6	number	number	NOUN
ajbmeb-1463	96	7	of	of	ADP
ajbmeb-1463	96	8	batches	batch	NOUN
ajbmeb-1463	96	9	of	of	ADP
ajbmeb-1463	96	10	total	total	ADJ
ajbmeb-1463	96	11	production	production	NOUN
ajbmeb-1463	96	12	18,486	18,486	NUM
ajbmeb-1463	96	13	3,851	3,851	NUM
ajbmeb-1463	96	14	source	source	NOUN
ajbmeb-1463	96	15	:	:	PUNCT
ajbmeb-1463	96	16	table	table	NOUN
ajbmeb-1463	96	17	of	of	ADP
ajbmeb-1463	96	18	the	the	DET
ajbmeb-1463	96	19	researchers	researcher	NOUN
ajbmeb-1463	96	20	'	'	PART
ajbmeb-1463	96	21	preparation	preparation	NOUN
ajbmeb-1463	96	22	based	base	VERB
ajbmeb-1463	96	23	on	on	ADP
ajbmeb-1463	96	24	results	result	NOUN
ajbmeb-1463	96	25	and	and	CCONJ
ajbmeb-1463	96	26	data	datum	NOUN
ajbmeb-1463	96	27	provided	provide	VERB
ajbmeb-1463	96	28	by	by	ADP
ajbmeb-1463	96	29	the	the	DET
ajbmeb-1463	96	30	company	company	NOUN
ajbmeb-1463	96	31	.	.	PUNCT
ajbmeb-1463	97	1	in	in	ADP
ajbmeb-1463	97	2	table	table	NOUN
ajbmeb-1463	97	3	(	(	PUNCT
ajbmeb-1463	97	4	9	9	NUM
ajbmeb-1463	97	5	)	)	PUNCT
ajbmeb-1463	97	6	activities	activity	NOUN
ajbmeb-1463	97	7	(	(	PUNCT
ajbmeb-1463	97	8	production	production	NOUN
ajbmeb-1463	97	9	department	department	NOUN
ajbmeb-1463	97	10	,	,	PUNCT
ajbmeb-1463	97	11	communications	communication	NOUN
ajbmeb-1463	97	12	,	,	PUNCT
ajbmeb-1463	97	13	handling	handling	NOUN
ajbmeb-1463	97	14	,	,	PUNCT
ajbmeb-1463	97	15	operation	operation	NOUN
ajbmeb-1463	97	16	,	,	PUNCT
ajbmeb-1463	97	17	transportation	transportation	NOUN
ajbmeb-1463	97	18	,	,	PUNCT
ajbmeb-1463	97	19	storage	storage	NOUN
ajbmeb-1463	97	20	,	,	PUNCT
ajbmeb-1463	97	21	packaging	packaging	NOUN
ajbmeb-1463	97	22	)	)	PUNCT
ajbmeb-1463	97	23	and	and	CCONJ
ajbmeb-1463	97	24	their	their	PRON
ajbmeb-1463	97	25	own	own	ADJ
ajbmeb-1463	97	26	costs	cost	NOUN
ajbmeb-1463	97	27	were	be	AUX
ajbmeb-1463	97	28	identified	identify	VERB
ajbmeb-1463	97	29	.	.	PUNCT
ajbmeb-1463	98	1	activity	activity	NOUN
ajbmeb-1463	98	2	costs	cost	NOUN
ajbmeb-1463	98	3	were	be	AUX
ajbmeb-1463	98	4	obtained	obtain	VERB
ajbmeb-1463	98	5	through	through	ADP
ajbmeb-1463	98	6	table	table	NOUN
ajbmeb-1463	98	7	(	(	PUNCT
ajbmeb-1463	98	8	8)	8)	NUM
ajbmeb-1463	98	9	,	,	PUNCT
ajbmeb-1463	98	10	the	the	DET
ajbmeb-1463	98	11	reasons	reason	NOUN
ajbmeb-1463	98	12	for	for	ADP
ajbmeb-1463	98	13	the	the	DET
ajbmeb-1463	98	14	activities	activity	NOUN
ajbmeb-1463	98	15	through	through	ADP
ajbmeb-1463	98	16	an	an	DET
ajbmeb-1463	98	17	interview	interview	NOUN
ajbmeb-1463	98	18	with	with	ADP
ajbmeb-1463	98	19	the	the	DET
ajbmeb-1463	98	20	specialists	specialist	NOUN
ajbmeb-1463	98	21	of	of	ADP
ajbmeb-1463	98	22	the	the	DET
ajbmeb-1463	98	23	company	company	NOUN
ajbmeb-1463	98	24	in	in	ADP
ajbmeb-1463	98	25	question	question	NOUN
ajbmeb-1463	98	26	,	,	PUNCT
ajbmeb-1463	98	27	and	and	CCONJ
ajbmeb-1463	98	28	the	the	DET
ajbmeb-1463	98	29	activity	activity	NOUN
ajbmeb-1463	98	30	load	load	NOUN
ajbmeb-1463	98	31	rate	rate	NOUN
ajbmeb-1463	98	32	through	through	ADP
ajbmeb-1463	98	33	the	the	DET
ajbmeb-1463	98	34	following	follow	VERB
ajbmeb-1463	98	35	formula	formula	NOUN
ajbmeb-1463	98	36	:	:	PUNCT
ajbmeb-1463	98	37	loading	loading	NOUN
ajbmeb-1463	98	38	rate	rate	NOUN
ajbmeb-1463	98	39	=	=	NOUN
ajbmeb-1463	98	40	costs	cost	NOUN
ajbmeb-1463	98	41	allocated	allocate	VERB
ajbmeb-1463	98	42	in	in	ADP
ajbmeb-1463	98	43	the	the	DET
ajbmeb-1463	98	44	activity	activity	NOUN
ajbmeb-1463	98	45	complex	complex	NOUN
ajbmeb-1463	98	46	÷	÷	PUNCT
ajbmeb-1463	98	47	the	the	DET
ajbmeb-1463	98	48	cause	cause	NOUN
ajbmeb-1463	98	49	of	of	ADP
ajbmeb-1463	98	50	activity	activity	NOUN
ajbmeb-1463	98	51	.	.	PUNCT
ajbmeb-1463	99	1	in	in	ADP
ajbmeb-1463	99	2	order	order	NOUN
ajbmeb-1463	99	3	to	to	PART
ajbmeb-1463	99	4	be	be	AUX
ajbmeb-1463	99	5	a	a	DET
ajbmeb-1463	99	6	basis	basis	NOUN
ajbmeb-1463	99	7	for	for	ADP
ajbmeb-1463	99	8	charging	charge	VERB
ajbmeb-1463	99	9	costs	cost	NOUN
ajbmeb-1463	99	10	to	to	ADP
ajbmeb-1463	99	11	the	the	DET
ajbmeb-1463	99	12	purpose	purpose	NOUN
ajbmeb-1463	99	13	of	of	ADP
ajbmeb-1463	99	14	the	the	DET
ajbmeb-1463	99	15	cost	cost	NOUN
ajbmeb-1463	99	16	(	(	PUNCT
ajbmeb-1463	99	17	s	s	NOUN
ajbmeb-1463	99	18	)	)	PUNCT
ajbmeb-1463	99	19	,	,	PUNCT
ajbmeb-1463	99	20	and	and	CCONJ
ajbmeb-1463	99	21	after	after	ADP
ajbmeb-1463	99	22	determining	determine	VERB
ajbmeb-1463	99	23	the	the	DET
ajbmeb-1463	99	24	causes	cause	NOUN
ajbmeb-1463	99	25	and	and	CCONJ
ajbmeb-1463	99	26	rates	rate	NOUN
ajbmeb-1463	99	27	of	of	ADP
ajbmeb-1463	99	28	activities	activity	NOUN
ajbmeb-1463	99	29	,	,	PUNCT
ajbmeb-1463	99	30	the	the	DET
ajbmeb-1463	99	31	costs	cost	NOUN
ajbmeb-1463	99	32	of	of	ADP
ajbmeb-1463	99	33	activities	activity	NOUN
ajbmeb-1463	99	34	are	be	AUX
ajbmeb-1463	99	35	apportioned	apportion	VERB
ajbmeb-1463	99	36	to	to	ADP
ajbmeb-1463	99	37	the	the	DET
ajbmeb-1463	99	38	products	product	NOUN
ajbmeb-1463	99	39	,	,	PUNCT
ajbmeb-1463	99	40	as	as	ADP
ajbmeb-1463	99	41	in	in	ADP
ajbmeb-1463	99	42	table	table	NOUN
ajbmeb-1463	99	43	(	(	PUNCT
ajbmeb-1463	99	44	10	10	NUM
ajbmeb-1463	99	45	)	)	PUNCT
ajbmeb-1463	99	46	below	below	ADV
ajbmeb-1463	99	47	:	:	PUNCT
ajbmeb-1463	99	48	distribution	distribution	NOUN
ajbmeb-1463	99	49	of	of	ADP
ajbmeb-1463	99	50	activity	activity	NOUN
ajbmeb-1463	99	51	costs	cost	NOUN
ajbmeb-1463	99	52	to	to	ADP
ajbmeb-1463	99	53	product	product	NOUN
ajbmeb-1463	99	54	table	table	NOUN
ajbmeb-1463	99	55	10	10	NUM
ajbmeb-1463	99	56	source	source	NOUN
ajbmeb-1463	99	57	:	:	PUNCT
ajbmeb-1463	99	58	table	table	NOUN
ajbmeb-1463	99	59	prepared	prepare	VERB
ajbmeb-1463	99	60	by	by	ADP
ajbmeb-1463	99	61	researchers	researcher	NOUN
ajbmeb-1463	99	62	based	base	VERB
ajbmeb-1463	99	63	on	on	ADP
ajbmeb-1463	99	64	the	the	DET
ajbmeb-1463	99	65	results	result	NOUN
ajbmeb-1463	99	66	product	product	NOUN
ajbmeb-1463	99	67	name	name	NOUN
ajbmeb-1463	99	68	unit	unit	NOUN
ajbmeb-1463	99	69	centiliter	centiliter	NOUN
ajbmeb-1463	99	70	activity	activity	NOUN
ajbmeb-1463	99	71	research	research	PROPN
ajbmeb-1463	99	72	&	&	CCONJ
ajbmeb-1463	99	73	development	development	PROPN
ajbmeb-1463	99	74	transport	transport	NOUN
ajbmeb-1463	99	75	,	,	PUNCT
ajbmeb-1463	99	76	dispatches	dispatch	NOUN
ajbmeb-1463	99	77	and	and	CCONJ
ajbmeb-1463	99	78	communicati	communicati	PROPN
ajbmeb-1463	99	79	ons	ons	PROPN
ajbmeb-1463	99	80	other	other	ADJ
ajbmeb-1463	99	81	service	service	NOUN
ajbmeb-1463	99	82	supplies	supply	VERB
ajbmeb-1463	99	83	total	total	ADJ
ajbmeb-1463	99	84	production	production	NOUN
ajbmeb-1463	99	85	management	management	NOUN
ajbmeb-1463	99	86	contacts	contact	NOUN
ajbmeb-1463	99	87	handling	handle	VERB
ajbmeb-1463	99	88	operating	operating	NOUN
ajbmeb-1463	99	89	transport	transport	NOUN
ajbmeb-1463	99	90	storage	storage	NOUN
ajbmeb-1463	99	91	packaging	packaging	NOUN
ajbmeb-1463	99	92	barzlon	barzlon	NOUN
ajbmeb-1463	99	93	15897	15897	NUM
ajbmeb-1463	99	94	1،237،248.74	1،237،248.74	NUM
ajbmeb-1463	99	95	944،448.38	944،448.38	NUM
ajbmeb-1463	99	96	651،688.328	651،688.328	NUM
ajbmeb-1463	100	1	4،464،921.25	4،464،921.25	NUM
ajbmeb-1463	100	2	1،822،921.77	1،822،921.77	NUM
ajbmeb-1463	100	3	651،580.551	651،580.551	NUM
ajbmeb-1463	101	1	4،982،239.91	4،982،239.91	NUM
ajbmeb-1463	101	2	619،983	619،983	ADJ
ajbmeb-1463	101	3	1،033،305	1،033،305	ADJ
ajbmeb-1463	101	4	381،528	381،528	PROPN
ajbmeb-1463	101	5	16،789،865	16،789،865	NUM
ajbmeb-1463	101	6	janden	janden	ADJ
ajbmeb-1463	101	7	16357	16357	NUM
ajbmeb-1463	101	8	1،273،050.11	1،273،050.11	NUM
ajbmeb-1463	101	9	971،777.197	971،777.197	NUM
ajbmeb-1463	101	10	670،545.763	670،545.763	PROPN
ajbmeb-1463	102	1	4،594،119.45	4،594،119.45	NUM
ajbmeb-1463	103	1	1،875،670.33	1،875،670.33	NUM
ajbmeb-1463	103	2	670،434.866	670،434.866	NUM
ajbmeb-1463	103	3	5،126،407.38	5،126،407.38	NUM
ajbmeb-1463	104	1	637،923	637،923	NUM
ajbmeb-1463	104	2	1،063،205	1،063،205	NUM
ajbmeb-1463	104	3	392،568	392،568	NUM
ajbmeb-1463	104	4	17،275،701	17،275،701	NUM
ajbmeb-1463	104	5	samavekol	samavekol	NOUN
ajbmeb-1463	104	6	18303	18303	NUM
ajbmeb-1463	104	7	1،424،505.49	1،424،505.49	NUM
ajbmeb-1463	104	8	1،087،389.99	1،087،389.99	NUM
ajbmeb-1463	104	9	750،320.909	750،320.909	NUM
ajbmeb-1463	105	1	5،140،684	5،140،684	NUM
ajbmeb-1463	106	1	2،098،819.72	2،098،819.72	NUM
ajbmeb-1463	106	2	750،196.818	750،196.818	NUM
ajbmeb-1463	107	1	5،736،298.49	5،736،298.49	NUM
ajbmeb-1463	107	2	713،817	713،817	NOUN
ajbmeb-1463	107	3	1،189،695	1،189،695	NUM
ajbmeb-1463	107	4	439،272	439،272	PROPN
ajbmeb-1463	107	5	19،330،999	19،330،999	NUM
ajbmeb-1463	107	6	methadine	methadine	NOUN
ajbmeb-1463	107	7	19402	19402	NUM
ajbmeb-1463	107	8	1،510،039.64	1،510،039.64	NUM
ajbmeb-1463	107	9	1،152،682.11	1،152،682.11	NUM
ajbmeb-1463	107	10	795،373.778	795،373.778	NUM
ajbmeb-1463	108	1	5،449،355.35	5،449،355.35	NUM
ajbmeb-1463	108	2	2،224،842.93	2،224،842.93	NUM
ajbmeb-1463	108	3	795،242.238	795،242.238	NUM
ajbmeb-1463	109	1	6،080،733.39	6،080،733.39	NUM
ajbmeb-1463	109	2	756،678	756،678	NUM
ajbmeb-1463	109	3	1،261،130	1،261،130	ADJ
ajbmeb-1463	109	4	465،648	465،648	NOUN
ajbmeb-1463	109	5	20،491،725	20،491،725	NUM
ajbmeb-1463	109	6	methadine	methadine	NOUN
ajbmeb-1463	109	7	n	n	PROPN
ajbmeb-1463	109	8	17607	17607	NUM
ajbmeb-1463	109	9	1،370،336.45	1،370،336.45	NUM
ajbmeb-1463	109	10	1،046،040.3	1،046،040.3	NOUN
ajbmeb-1463	110	1	721،788.79	721،788.79	NUM
ajbmeb-1463	111	1	4،945،201.51	4،945،201.51	NUM
ajbmeb-1463	111	2	2،019،008.83	2،019،008.83	NUM
ajbmeb-1463	111	3	721،669.42	721،669.42	NUM
ajbmeb-1463	112	1	5،518،166.83	5،518،166.83	NUM
ajbmeb-1463	112	2	686،673	686،673	PROPN
ajbmeb-1463	112	3	1،144،455	1،144،455	NUM
ajbmeb-1463	112	4	422،568	422،568	NOUN
ajbmeb-1463	112	5	18،595،908	18،595،908	NUM
ajbmeb-1463	112	6	nazordin	nazordin	NOUN
ajbmeb-1463	112	7	0.5	0.5	NUM
ajbmeb-1463	112	8	15709	15709	NUM
ajbmeb-1463	112	9	1،222،616.88	1،222،616.88	NUM
ajbmeb-1463	112	10	933،279.206	933،279.206	NUM
ajbmeb-1463	113	1	643،981.376	643،981.376	NUM
ajbmeb-1463	113	2	4،412،118.52	4،412،118.52	NUM
ajbmeb-1463	113	3	1،801،363.66	1،801،363.66	NUM
ajbmeb-1463	113	4	643،874.874	643،874.874	NUM
ajbmeb-1463	113	5	4،923،319.3	4،923،319.3	NOUN
ajbmeb-1463	114	1	612،651	612،651	NOUN
ajbmeb-1463	114	2	1،021،085	1،021،085	NUM
ajbmeb-1463	114	3	377،016	377،016	PROPN
ajbmeb-1463	114	4	16،591،306	16،591،306	CCONJ
ajbmeb-1463	114	5	new	new	ADJ
ajbmeb-1463	114	6	dixon	dixon	NOUN
ajbmeb-1463	114	7	14470	14470	NUM
ajbmeb-1463	114	8	1،126،186.66	1،126،186.66	NUM
ajbmeb-1463	114	9	859،669.626	859،669.626	NUM
ajbmeb-1463	114	10	593،189.287	593،189.287	PROPN
ajbmeb-1463	115	1	4،064،125.96	4،064،125.96	NUM
ajbmeb-1463	115	2	1،659،286.53	1،659،286.53	NUM
ajbmeb-1463	115	3	593،091.185	593،091.185	NUM
ajbmeb-1463	116	1	4،535،007.33	4،535،007.33	NUM
ajbmeb-1463	116	2	564،330	564،330	NUM
ajbmeb-1463	116	3	940،550	940،550	PROPN
ajbmeb-1463	116	4	347،280	347،280	PROPN
ajbmeb-1463	116	5	15،282،717	15،282،717	NUM
ajbmeb-1463	116	6	nassovrin	nassovrin	NOUN
ajbmeb-1463	116	7	19900	19900	NUM
ajbmeb-1463	116	8	1،548،798.51	1،548،798.51	NUM
ajbmeb-1463	116	9	1،182،268.53	1،182،268.53	NUM
ajbmeb-1463	116	10	815،789	815،789	DET
ajbmeb-1463	116	11	5،589،226.44	5،589،226.44	NUM
ajbmeb-1463	116	12	2،281،948.99	2،281،948.99	NUM
ajbmeb-1463	116	13	815،654.083	815،654.083	NUM
ajbmeb-1463	117	1	6،236،810.36	6،236،810.36	NUM
ajbmeb-1463	117	2	776،100	776،100	NUM
ajbmeb-1463	117	3	1،293،500	1،293،500	NUM
ajbmeb-1463	117	4	477،600	477،600	NOUN
ajbmeb-1463	117	5	21،017،696	21،017،696	NUM
ajbmeb-1463	117	6	zankou	zankou	NOUN
ajbmeb-1463	117	7	slaf	slaf	ADJ
ajbmeb-1463	117	8	19580	19580	NUM
ajbmeb-1463	117	9	1،523،893.21	1،523،893.21	PROPN
ajbmeb-1463	117	10	1،163،257.17	1،163،257.17	NUM
ajbmeb-1463	117	11	802،670.785	802،670.785	NUM
ajbmeb-1463	117	12	5،499،349.44	5،499،349.44	NUM
ajbmeb-1463	117	13	2،245،254.33	2،245،254.33	NUM
ajbmeb-1463	117	14	802،538.039	802،538.039	NUM
ajbmeb-1463	118	1	6،136،519.95	6،136،519.95	NUM
ajbmeb-1463	118	2	763،620	763،620	NUM
ajbmeb-1463	118	3	1،272،700	1،272،700	NUM
ajbmeb-1463	118	4	469،920	469،920	PROPN
ajbmeb-1463	118	5	20،679،723	20،679،723	NUM
ajbmeb-1463	118	6	timosam	timosam	NOUN
ajbmeb-1463	118	7	0.25	0.25	NUM
ajbmeb-1463	118	8	18004	18004	NUM
ajbmeb-1463	118	9	1،401،234.59	1،401،234.59	NUM
ajbmeb-1463	118	10	1،069،626.26	1،069،626.26	NUM
ajbmeb-1463	118	11	738،063.574	738،063.574	PROPN
ajbmeb-1463	118	12	5،056،705.17	5،056،705.17	NUM
ajbmeb-1463	118	13	2،064،533.15	2،064،533.15	NUM
ajbmeb-1463	118	14	737،941.513	737،941.513	NUM
ajbmeb-1463	119	1	5،642،589.63	5،642،589.63	NUM
ajbmeb-1463	119	2	702،156	702،156	PROPN
ajbmeb-1463	119	3	1،170،260	1،170،260	PROPN
ajbmeb-1463	119	4	432،096	432،096	PROPN
ajbmeb-1463	119	5	19،015،206	19،015،206	NUM
ajbmeb-1463	119	6	timosam	timosam	NOUN
ajbmeb-1463	119	7	0.5	0.5	NUM
ajbmeb-1463	119	8	18603	18603	NUM
ajbmeb-1463	119	9	1،447،854.21	1،447،854.21	NUM
ajbmeb-1463	119	10	1،105،213.13	1،105،213.13	NUM
ajbmeb-1463	119	11	762،619.234	762،619.234	NOUN
ajbmeb-1463	119	12	5،224،943.71	5،224،943.71	NUM
ajbmeb-1463	119	13	2،133،220.95	2،133،220.95	NUM
ajbmeb-1463	119	14	762،493.112	762،493.112	NOUN
ajbmeb-1463	120	1	5،830،320.76	5،830،320.76	NUM
ajbmeb-1463	120	2	725،517	725،517	PROPN
ajbmeb-1463	120	3	1،209،195	1،209،195	PROPN
ajbmeb-1463	120	4	446،472	446،472	NOUN
ajbmeb-1463	120	5	19،647،849	19،647،849	NUM
ajbmeb-1463	120	6	cyprosam	cyprosam	NOUN
ajbmeb-1463	120	7	0.3	0.3	NUM
ajbmeb-1463	120	8	17075	17075	NUM
ajbmeb-1463	120	9	1،328،931.39	1،328،931.39	NUM
ajbmeb-1463	120	10	1,014،433.92	1,014،433.92	NUM
ajbmeb-1463	120	11	699،979.757	699،979.757	NOUN
ajbmeb-1463	120	12	4،795،780.99	4،795،780.99	NUM
ajbmeb-1463	120	13	1،970،126.71	1،970،126.71	NUM
ajbmeb-1463	120	14	699،863.994	699،863.994	NUM
ajbmeb-1463	120	15	5،351،434	5،351،434	NUM
ajbmeb-1463	120	16	665،925	665،925	PROPN
ajbmeb-1463	120	17	1,109،875	1,109،875	PROPN
ajbmeb-1463	120	18	409،800	409،800	PROPN
ajbmeb-1463	120	19	18،046،151	18،046،151	NUM
ajbmeb-1463	120	20	dixon	dixon	NOUN
ajbmeb-1463	120	21	16240	16240	NUM
ajbmeb-1463	120	22	1،263،904.11	1،263،904.11	NUM
ajbmeb-1463	120	23	964،589.19	964،589.19	NUM
ajbmeb-1463	121	1	664،739.41	664،739.41	NUM
ajbmeb-1463	121	2	4,561,567.21	4,561,567.21	NUM
ajbmeb-1463	121	3	1,849,452.10	1,849,452.10	NUM
ajbmeb-1463	121	4	666,169.31	666,169.31	NUM
ajbmeb-1463	121	5	5,090,551.67	5,090,551.67	NUM
ajbmeb-1463	121	6	633،360	633،360	NOUN
ajbmeb-1463	121	7	1,055،600	1,055،600	PROPN
ajbmeb-1463	121	8	389،760	389،760	PROPN
ajbmeb-1463	121	9	17،139،693	17،139،693	NUM
ajbmeb-1463	121	10	total	total	NOUN
ajbmeb-1463	121	11	227147	227147	NUM
ajbmeb-1463	121	12	17,678,600	17,678,600	NUM
ajbmeb-1463	121	13	13،494،675	13،494،675	NUM
ajbmeb-1463	121	14	9،310،750	9،310،750	NUM
ajbmeb-1463	121	15	63,798،099	63,798،099	NUM
ajbmeb-1463	122	1	26،046،450	26،046،450	NUM
ajbmeb-1463	122	2	9،310،750	9،310،750	NUM
ajbmeb-1463	122	3	71،190،399	71،190،399	NOUN
ajbmeb-1463	122	4	8،858،733	8،858،733	NOUN
ajbmeb-1463	122	5	14,764,555	14,764,555	NUM
ajbmeb-1463	122	6	5,451,528	5,451,528	NUM
ajbmeb-1463	122	7	239،904،539	239،904،539	NUM
ajbmeb-1463	122	8	american	american	PROPN
ajbmeb-1463	122	9	journal	journal	PROPN
ajbmeb-1463	122	10	of	of	ADP
ajbmeb-1463	122	11	business	business	NOUN
ajbmeb-1463	122	12	management	management	NOUN
ajbmeb-1463	122	13	,	,	PUNCT
ajbmeb-1463	122	14	economics	economic	NOUN
ajbmeb-1463	122	15	and	and	CCONJ
ajbmeb-1463	122	16	banking	banking	NOUN
ajbmeb-1463	122	17	volume	volume	NOUN
ajbmeb-1463	122	18	18	18	NUM
ajbmeb-1463	122	19	nov	nov	PROPN
ajbmeb-1463	122	20	.	.	PROPN
ajbmeb-1463	122	21	,	,	PUNCT
ajbmeb-1463	122	22	2023	2023	NUM
ajbmeb-1463	122	23	p	p	NOUN
ajbmeb-1463	122	24	a	a	DET
ajbmeb-1463	122	25	g	g	NOUN
ajbmeb-1463	122	26	e	e	PROPN
ajbmeb-1463	122	27	|	|	ADV
ajbmeb-1463	122	28	94	94	NUM
ajbmeb-1463	122	29	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1463	122	30	table	table	NOUN
ajbmeb-1463	122	31	10	10	NUM
ajbmeb-1463	122	32	shows	show	VERB
ajbmeb-1463	122	33	the	the	DET
ajbmeb-1463	122	34	share	share	NOUN
ajbmeb-1463	122	35	of	of	ADP
ajbmeb-1463	122	36	each	each	PRON
ajbmeb-1463	122	37	of	of	ADP
ajbmeb-1463	122	38	the	the	DET
ajbmeb-1463	122	39	products	product	NOUN
ajbmeb-1463	122	40	of	of	ADP
ajbmeb-1463	122	41	the	the	DET
ajbmeb-1463	122	42	eye	eye	NOUN
ajbmeb-1463	122	43	drops	drop	VERB
ajbmeb-1463	122	44	section	section	NOUN
ajbmeb-1463	122	45	in	in	ADP
ajbmeb-1463	122	46	total	total	ADJ
ajbmeb-1463	122	47	indirect	indirect	ADJ
ajbmeb-1463	122	48	industrial	industrial	ADJ
ajbmeb-1463	122	49	costs	cost	NOUN
ajbmeb-1463	122	50	,	,	PUNCT
ajbmeb-1463	122	51	which	which	PRON
ajbmeb-1463	122	52	are	be	AUX
ajbmeb-1463	122	53	the	the	DET
ajbmeb-1463	122	54	sum	sum	NOUN
ajbmeb-1463	122	55	of	of	ADP
ajbmeb-1463	122	56	each	each	PRON
ajbmeb-1463	122	57	of	of	ADP
ajbmeb-1463	122	58	the	the	DET
ajbmeb-1463	122	59	following	follow	VERB
ajbmeb-1463	122	60	activities	activity	NOUN
ajbmeb-1463	122	61	(	(	PUNCT
ajbmeb-1463	122	62	production	production	NOUN
ajbmeb-1463	122	63	management	management	NOUN
ajbmeb-1463	122	64	,	,	PUNCT
ajbmeb-1463	122	65	communications	communication	NOUN
ajbmeb-1463	122	66	,	,	PUNCT
ajbmeb-1463	122	67	handling	handling	NOUN
ajbmeb-1463	122	68	,	,	PUNCT
ajbmeb-1463	122	69	operation	operation	NOUN
ajbmeb-1463	122	70	,	,	PUNCT
ajbmeb-1463	122	71	transportation	transportation	NOUN
ajbmeb-1463	122	72	,	,	PUNCT
ajbmeb-1463	122	73	storage	storage	NOUN
ajbmeb-1463	122	74	,	,	PUNCT
ajbmeb-1463	122	75	packaging	packaging	NOUN
ajbmeb-1463	122	76	)	)	PUNCT
ajbmeb-1463	122	77	and	and	CCONJ
ajbmeb-1463	122	78	distributed	distribute	VERB
ajbmeb-1463	122	79	to	to	ADP
ajbmeb-1463	122	80	the	the	DET
ajbmeb-1463	122	81	products	product	NOUN
ajbmeb-1463	122	82	using	use	VERB
ajbmeb-1463	122	83	loading	loading	NOUN
ajbmeb-1463	122	84	rates	rate	NOUN
ajbmeb-1463	122	85	and	and	CCONJ
ajbmeb-1463	122	86	cause	cause	NOUN
ajbmeb-1463	122	87	of	of	ADP
ajbmeb-1463	122	88	activities	activity	NOUN
ajbmeb-1463	122	89	according	accord	VERB
ajbmeb-1463	122	90	to	to	ADP
ajbmeb-1463	122	91	the	the	DET
ajbmeb-1463	122	92	following	follow	VERB
ajbmeb-1463	122	93	formula	formula	NOUN
ajbmeb-1463	122	94	:	:	PUNCT
ajbmeb-1463	122	95	product	product	NOUN
ajbmeb-1463	122	96	share	share	NOUN
ajbmeb-1463	122	97	of	of	ADP
ajbmeb-1463	122	98	costs	cost	NOUN
ajbmeb-1463	122	99	=	=	NOUN
ajbmeb-1463	122	100	loading	loading	NOUN
ajbmeb-1463	122	101	rate	rate	NOUN
ajbmeb-1463	122	102	*	*	NOUN
ajbmeb-1463	122	103	cause	cause	NOUN
ajbmeb-1463	122	104	of	of	ADP
ajbmeb-1463	122	105	activity	activity	NOUN
ajbmeb-1463	122	106	.	.	PUNCT
ajbmeb-1463	123	1	total	total	ADJ
ajbmeb-1463	123	2	resources	resource	NOUN
ajbmeb-1463	123	3	(	(	PUNCT
ajbmeb-1463	123	4	research	research	NOUN
ajbmeb-1463	123	5	&	&	CCONJ
ajbmeb-1463	123	6	development	development	NOUN
ajbmeb-1463	123	7	,	,	PUNCT
ajbmeb-1463	123	8	transport	transport	NOUN
ajbmeb-1463	123	9	,	,	PUNCT
ajbmeb-1463	123	10	dispatches	dispatch	NOUN
ajbmeb-1463	123	11	,	,	PUNCT
ajbmeb-1463	123	12	communications	communication	NOUN
ajbmeb-1463	123	13	,	,	PUNCT
ajbmeb-1463	123	14	other	other	ADJ
ajbmeb-1463	123	15	service	service	NOUN
ajbmeb-1463	123	16	supplies	supply	NOUN
ajbmeb-1463	123	17	)	)	PUNCT
ajbmeb-1463	123	18	the	the	DET
ajbmeb-1463	123	19	share	share	NOUN
ajbmeb-1463	123	20	of	of	ADP
ajbmeb-1463	123	21	the	the	DET
ajbmeb-1463	123	22	product	product	NOUN
ajbmeb-1463	123	23	's	's	PART
ajbmeb-1463	123	24	resource	resource	NOUN
ajbmeb-1463	123	25	costs	cost	NOUN
ajbmeb-1463	123	26	was	be	AUX
ajbmeb-1463	123	27	determined	determine	VERB
ajbmeb-1463	123	28	by	by	ADP
ajbmeb-1463	123	29	the	the	DET
ajbmeb-1463	123	30	quantity	quantity	NOUN
ajbmeb-1463	123	31	of	of	ADP
ajbmeb-1463	123	32	the	the	DET
ajbmeb-1463	123	33	product	product	NOUN
ajbmeb-1463	123	34	.	.	PUNCT
ajbmeb-1463	124	1	the	the	DET
ajbmeb-1463	124	2	share	share	NOUN
ajbmeb-1463	124	3	of	of	ADP
ajbmeb-1463	124	4	the	the	DET
ajbmeb-1463	124	5	rate	rate	NOUN
ajbmeb-1463	124	6	for	for	ADP
ajbmeb-1463	124	7	the	the	DET
ajbmeb-1463	124	8	cost	cost	NOUN
ajbmeb-1463	124	9	of	of	ADP
ajbmeb-1463	124	10	research	research	NOUN
ajbmeb-1463	124	11	and	and	CCONJ
ajbmeb-1463	124	12	development	development	NOUN
ajbmeb-1463	124	13	(	(	PUNCT
ajbmeb-1463	124	14	39	39	NUM
ajbmeb-1463	124	15	)	)	PUNCT
ajbmeb-1463	124	16	,	,	PUNCT
ajbmeb-1463	124	17	transportation	transportation	NOUN
ajbmeb-1463	124	18	,	,	PUNCT
ajbmeb-1463	124	19	dispatches	dispatch	NOUN
ajbmeb-1463	124	20	,	,	PUNCT
ajbmeb-1463	124	21	communications	communication	NOUN
ajbmeb-1463	124	22	(	(	PUNCT
ajbmeb-1463	124	23	65	65	NUM
ajbmeb-1463	124	24	)	)	PUNCT
ajbmeb-1463	124	25	and	and	CCONJ
ajbmeb-1463	124	26	other	other	ADJ
ajbmeb-1463	124	27	service	service	NOUN
ajbmeb-1463	124	28	supplies	supply	NOUN
ajbmeb-1463	124	29	(	(	PUNCT
ajbmeb-1463	124	30	24	24	NUM
ajbmeb-1463	124	31	)	)	PUNCT
ajbmeb-1463	124	32	,	,	PUNCT
ajbmeb-1463	124	33	as	as	SCONJ
ajbmeb-1463	124	34	shown	show	VERB
ajbmeb-1463	124	35	in	in	ADP
ajbmeb-1463	124	36	table	table	NOUN
ajbmeb-1463	124	37	(	(	PUNCT
ajbmeb-1463	124	38	6	6	NUM
ajbmeb-1463	124	39	)	)	PUNCT
ajbmeb-1463	124	40	,	,	PUNCT
ajbmeb-1463	124	41	was	be	AUX
ajbmeb-1463	124	42	apportioned	apportion	VERB
ajbmeb-1463	124	43	to	to	ADP
ajbmeb-1463	124	44	the	the	DET
ajbmeb-1463	124	45	products	product	NOUN
ajbmeb-1463	124	46	by	by	ADP
ajbmeb-1463	124	47	the	the	DET
ajbmeb-1463	124	48	following	follow	VERB
ajbmeb-1463	124	49	formula	formula	NOUN
ajbmeb-1463	124	50	:	:	PUNCT
ajbmeb-1463	124	51	the	the	DET
ajbmeb-1463	124	52	share	share	NOUN
ajbmeb-1463	124	53	of	of	ADP
ajbmeb-1463	124	54	the	the	DET
ajbmeb-1463	124	55	product	product	NOUN
ajbmeb-1463	124	56	in	in	ADP
ajbmeb-1463	124	57	costs	cost	NOUN
ajbmeb-1463	124	58	=	=	PUNCT
ajbmeb-1463	124	59	the	the	DET
ajbmeb-1463	124	60	quantity	quantity	NOUN
ajbmeb-1463	124	61	of	of	ADP
ajbmeb-1463	124	62	the	the	DET
ajbmeb-1463	124	63	product	product	NOUN
ajbmeb-1463	124	64	*	*	PUNCT
ajbmeb-1463	124	65	the	the	DET
ajbmeb-1463	124	66	total	total	ADJ
ajbmeb-1463	124	67	rate	rate	NOUN
ajbmeb-1463	124	68	of	of	ADP
ajbmeb-1463	124	69	the	the	DET
ajbmeb-1463	124	70	resource	resource	NOUN
ajbmeb-1463	124	71	pool	pool	NOUN
ajbmeb-1463	124	72	.	.	PUNCT
ajbmeb-1463	125	1	9	9	X
ajbmeb-1463	125	2	.	.	X
ajbmeb-1463	125	3	allocation	allocation	NOUN
ajbmeb-1463	125	4	of	of	ADP
ajbmeb-1463	125	5	costs	cost	NOUN
ajbmeb-1463	125	6	according	accord	VERB
ajbmeb-1463	125	7	to	to	ADP
ajbmeb-1463	125	8	the	the	DET
ajbmeb-1463	125	9	method	method	NOUN
ajbmeb-1463	125	10	of	of	ADP
ajbmeb-1463	125	11	accounting	account	VERB
ajbmeb-1463	125	12	for	for	ADP
ajbmeb-1463	125	13	resource	resource	NOUN
ajbmeb-1463	125	14	consumption	consumption	NOUN
ajbmeb-1463	125	15	:	:	PUNCT
ajbmeb-1463	125	16	in	in	ADP
ajbmeb-1463	125	17	this	this	DET
ajbmeb-1463	125	18	step	step	NOUN
ajbmeb-1463	125	19	,	,	PUNCT
ajbmeb-1463	125	20	the	the	DET
ajbmeb-1463	125	21	actual	actual	ADJ
ajbmeb-1463	125	22	costs	cost	NOUN
ajbmeb-1463	125	23	realized	realize	VERB
ajbmeb-1463	125	24	are	be	AUX
ajbmeb-1463	125	25	compared	compare	VERB
ajbmeb-1463	125	26	with	with	ADP
ajbmeb-1463	125	27	the	the	DET
ajbmeb-1463	125	28	costs	cost	NOUN
ajbmeb-1463	125	29	apportioned	apportion	VERB
ajbmeb-1463	125	30	according	accord	VERB
ajbmeb-1463	125	31	to	to	ADP
ajbmeb-1463	125	32	the	the	DET
ajbmeb-1463	125	33	method	method	NOUN
ajbmeb-1463	125	34	of	of	ADP
ajbmeb-1463	125	35	accounting	account	VERB
ajbmeb-1463	125	36	for	for	ADP
ajbmeb-1463	125	37	resource	resource	NOUN
ajbmeb-1463	125	38	consumption	consumption	NOUN
ajbmeb-1463	125	39	for	for	ADP
ajbmeb-1463	125	40	the	the	DET
ajbmeb-1463	125	41	purpose	purpose	NOUN
ajbmeb-1463	125	42	of	of	ADP
ajbmeb-1463	125	43	determining	determine	VERB
ajbmeb-1463	125	44	the	the	DET
ajbmeb-1463	125	45	cost	cost	NOUN
ajbmeb-1463	125	46	and	and	CCONJ
ajbmeb-1463	125	47	proportion	proportion	NOUN
ajbmeb-1463	125	48	of	of	ADP
ajbmeb-1463	125	49	idle	idle	ADJ
ajbmeb-1463	125	50	energy	energy	NOUN
ajbmeb-1463	125	51	,	,	PUNCT
ajbmeb-1463	125	52	which	which	PRON
ajbmeb-1463	125	53	represents	represent	VERB
ajbmeb-1463	125	54	the	the	DET
ajbmeb-1463	125	55	difference	difference	NOUN
ajbmeb-1463	125	56	between	between	ADP
ajbmeb-1463	125	57	actual	actual	ADJ
ajbmeb-1463	125	58	and	and	CCONJ
ajbmeb-1463	125	59	distributed	distributed	ADJ
ajbmeb-1463	125	60	costs	cost	NOUN
ajbmeb-1463	125	61	,	,	PUNCT
ajbmeb-1463	125	62	as	as	SCONJ
ajbmeb-1463	125	63	shown	show	VERB
ajbmeb-1463	125	64	in	in	ADP
ajbmeb-1463	125	65	table	table	NOUN
ajbmeb-1463	125	66	11	11	NUM
ajbmeb-1463	125	67	below	below	ADP
ajbmeb-1463	125	68	:	:	PUNCT
ajbmeb-1463	125	69	table	table	NOUN
ajbmeb-1463	125	70	(	(	PUNCT
ajbmeb-1463	125	71	11	11	NUM
ajbmeb-1463	125	72	)	)	PUNCT
ajbmeb-1463	125	73	determination	determination	NOUN
ajbmeb-1463	125	74	of	of	ADP
ajbmeb-1463	125	75	the	the	DET
ajbmeb-1463	125	76	costs	cost	NOUN
ajbmeb-1463	125	77	and	and	CCONJ
ajbmeb-1463	125	78	proportion	proportion	NOUN
ajbmeb-1463	125	79	of	of	ADP
ajbmeb-1463	125	80	idle	idle	ADJ
ajbmeb-1463	125	81	energy	energy	NOUN
ajbmeb-1463	125	82	resource	resource	NOUN
ajbmeb-1463	125	83	pool	pool	NOUN
ajbmeb-1463	125	84	actual	actual	ADJ
ajbmeb-1463	125	85	realized	realize	VERB
ajbmeb-1463	125	86	costs	cost	NOUN
ajbmeb-1463	125	87	(	(	PUNCT
ajbmeb-1463	125	88	1	1	X
ajbmeb-1463	125	89	)	)	PUNCT
ajbmeb-1463	125	90	apportioned	apportion	VERB
ajbmeb-1463	125	91	costs	cost	NOUN
ajbmeb-1463	125	92	(	(	PUNCT
ajbmeb-1463	125	93	2	2	X
ajbmeb-1463	125	94	)	)	PUNCT
ajbmeb-1463	125	95	idle	idle	ADJ
ajbmeb-1463	125	96	energy	energy	NOUN
ajbmeb-1463	125	97	(	(	PUNCT
ajbmeb-1463	125	98	1	1	NUM
ajbmeb-1463	125	99	-	-	NUM
ajbmeb-1463	125	100	2=)3	2=)3	NUM
ajbmeb-1463	125	101	ratio	ratio	NOUN
ajbmeb-1463	125	102	of	of	ADP
ajbmeb-1463	125	103	idle	idle	ADJ
ajbmeb-1463	125	104	power	power	NOUN
ajbmeb-1463	125	105	(	(	PUNCT
ajbmeb-1463	125	106	3	3	NUM
ajbmeb-1463	125	107	/1	/1	NOUN
ajbmeb-1463	125	108	)	)	PUNCT
ajbmeb-1463	125	109	indirect	indirect	ADJ
ajbmeb-1463	125	110	materials	material	NOUN
ajbmeb-1463	125	111	pool	pool	NOUN
ajbmeb-1463	125	112	24,140,736	24,140,736	NUM
ajbmeb-1463	125	113	24,128,000	24,128,000	NUM
ajbmeb-1463	125	114	12,736	12,736	NUM
ajbmeb-1463	125	115	0،000527	0،000527	NUM
ajbmeb-1463	125	116	indirect	indirect	ADJ
ajbmeb-1463	125	117	work	work	NOUN
ajbmeb-1463	125	118	pool	pool	NOUN
ajbmeb-1463	125	119	157,105,480	157,105,480	NUM
ajbmeb-1463	125	120	94,068,520	94,068,520	NUM
ajbmeb-1463	125	121	63,036,960	63,036,960	NUM
ajbmeb-1463	125	122	0.40	0.40	NUM
ajbmeb-1463	125	123	driving	driving	NOUN
ajbmeb-1463	125	124	force	force	NOUN
ajbmeb-1463	125	125	pool	pool	NOUN
ajbmeb-1463	125	126	67,343,050	67,343,050	NUM
ajbmeb-1463	125	127	53,686,360	53,686,360	NUM
ajbmeb-1463	125	128	13,656,690	13,656,690	NUM
ajbmeb-1463	125	129	0,20	0,20	NOUN
ajbmeb-1463	125	130	equipment	equipment	NOUN
ajbmeb-1463	125	131	7,950,178	7,950,178	NUM
ajbmeb-1463	125	132	7,302,303	7,302,303	NUM
ajbmeb-1463	125	133	647,875	647,875	NUM
ajbmeb-1463	125	134	0,08	0,08	NUM
ajbmeb-1463	125	135	research	research	PROPN
ajbmeb-1463	125	136	&	&	CCONJ
ajbmeb-1463	125	137	development	development	PROPN
ajbmeb-1463	125	138	11,397,421	11,397,421	NUM
ajbmeb-1463	125	139	8,858,733	8,858,733	NUM
ajbmeb-1463	125	140	2,538,688	2,538,688	NUM
ajbmeb-1463	125	141	0,22	0,22	DET
ajbmeb-1463	125	142	maintenance	maintenance	NOUN
ajbmeb-1463	125	143	services	service	NOUN
ajbmeb-1463	125	144	7,436,401	7,436,401	NUM
ajbmeb-1463	125	145	6,600,300	6,600,300	NUM
ajbmeb-1463	125	146	836,101	836,101	NUM
ajbmeb-1463	125	147	0,11	0,11	NOUN
ajbmeb-1463	125	148	administrative	administrative	ADJ
ajbmeb-1463	125	149	and	and	CCONJ
ajbmeb-1463	125	150	marketing	marketing	NOUN
ajbmeb-1463	125	151	expenses	expense	VERB
ajbmeb-1463	125	152	32,823,415	32,823,415	NUM
ajbmeb-1463	125	153	25,044,240	25,044,240	NUM
ajbmeb-1463	125	154	7,779,175	7,779,175	NUM
ajbmeb-1463	125	155	0,24	0,24	X
ajbmeb-1463	126	1	transport	transport	NOUN
ajbmeb-1463	126	2	,	,	PUNCT
ajbmeb-1463	126	3	dispatches	dispatch	NOUN
ajbmeb-1463	126	4	and	and	CCONJ
ajbmeb-1463	126	5	communications	communication	NOUN
ajbmeb-1463	126	6	18,984,000	18,984,000	NUM
ajbmeb-1463	126	7	14,764,555	14,764,555	NUM
ajbmeb-1463	126	8	4,219,445	4,219,445	NUM
ajbmeb-1463	126	9	0,22	0,22	PRON
ajbmeb-1463	126	10	other	other	ADJ
ajbmeb-1463	126	11	service	service	NOUN
ajbmeb-1463	126	12	accessories	accessorie	VERB
ajbmeb-1463	126	13	7,090,397	7,090,397	NUM
ajbmeb-1463	126	14	5,451,528	5,451,528	NUM
ajbmeb-1463	126	15	1,638,869	1,638,869	NUM
ajbmeb-1463	126	16	0,23	0,23	NOUN
ajbmeb-1463	126	17	total	total	ADJ
ajbmeb-1463	126	18	334،271،078	334،271،078	PROPN
ajbmeb-1463	126	19	239،904،539	239،904،539	PROPN
ajbmeb-1463	126	20	94,366,539	94,366,539	NUM
ajbmeb-1463	126	21	0,28	0,28	NUM
ajbmeb-1463	126	22	table	table	NOUN
ajbmeb-1463	126	23	:	:	PUNCT
ajbmeb-1463	126	24	researchers	researcher	NOUN
ajbmeb-1463	126	25	'	'	PART
ajbmeb-1463	126	26	preparation	preparation	NOUN
ajbmeb-1463	126	27	based	base	VERB
ajbmeb-1463	126	28	on	on	ADP
ajbmeb-1463	126	29	results	result	NOUN
ajbmeb-1463	126	30	.	.	PUNCT
ajbmeb-1463	127	1	in	in	ADP
ajbmeb-1463	127	2	table	table	NOUN
ajbmeb-1463	127	3	11	11	NUM
ajbmeb-1463	127	4	,	,	PUNCT
ajbmeb-1463	127	5	the	the	DET
ajbmeb-1463	127	6	ratio	ratio	NOUN
ajbmeb-1463	127	7	and	and	CCONJ
ajbmeb-1463	127	8	costs	cost	NOUN
ajbmeb-1463	127	9	of	of	ADP
ajbmeb-1463	127	10	idle	idle	ADJ
ajbmeb-1463	127	11	energy	energy	NOUN
ajbmeb-1463	127	12	at	at	ADP
ajbmeb-1463	127	13	the	the	DET
ajbmeb-1463	127	14	level	level	NOUN
ajbmeb-1463	127	15	of	of	ADP
ajbmeb-1463	127	16	each	each	DET
ajbmeb-1463	127	17	resource	resource	NOUN
ajbmeb-1463	127	18	pool	pool	NOUN
ajbmeb-1463	127	19	are	be	AUX
ajbmeb-1463	127	20	determined	determine	VERB
ajbmeb-1463	127	21	by	by	ADP
ajbmeb-1463	127	22	the	the	DET
ajbmeb-1463	127	23	following	follow	VERB
ajbmeb-1463	127	24	formula	formula	NOUN
ajbmeb-1463	127	25	:	:	PUNCT
ajbmeb-1463	127	26	unemployed	unemployed	ADJ
ajbmeb-1463	127	27	energy	energy	NOUN
ajbmeb-1463	127	28	value	value	NOUN
ajbmeb-1463	127	29	=	=	SYM
ajbmeb-1463	127	30	actual	actual	ADJ
ajbmeb-1463	127	31	realized	realize	VERB
ajbmeb-1463	127	32	costs	cost	NOUN
ajbmeb-1463	127	33	distributed	distribute	VERB
ajbmeb-1463	127	34	costs	cost	NOUN
ajbmeb-1463	127	35	.	.	PUNCT
ajbmeb-1463	128	1	ratio	ratio	NOUN
ajbmeb-1463	128	2	of	of	ADP
ajbmeb-1463	128	3	inactive	inactive	ADJ
ajbmeb-1463	128	4	energy	energy	NOUN
ajbmeb-1463	128	5	=	=	NOUN
ajbmeb-1463	128	6	value	value	NOUN
ajbmeb-1463	128	7	of	of	ADP
ajbmeb-1463	128	8	inactive	inactive	ADJ
ajbmeb-1463	128	9	energy	energy	NOUN
ajbmeb-1463	128	10	÷	÷	NUM
ajbmeb-1463	128	11	actual	actual	ADJ
ajbmeb-1463	128	12	realized	realize	VERB
ajbmeb-1463	128	13	costs	cost	NOUN
ajbmeb-1463	128	14	.	.	PUNCT
ajbmeb-1463	129	1	table	table	NOUN
ajbmeb-1463	129	2	11	11	NUM
ajbmeb-1463	129	3	shows	show	VERB
ajbmeb-1463	129	4	the	the	DET
ajbmeb-1463	129	5	total	total	ADJ
ajbmeb-1463	129	6	proportion	proportion	NOUN
ajbmeb-1463	129	7	of	of	ADP
ajbmeb-1463	129	8	idle	idle	ADJ
ajbmeb-1463	129	9	energy	energy	NOUN
ajbmeb-1463	129	10	(	(	PUNCT
ajbmeb-1463	129	11	28	28	NUM
ajbmeb-1463	129	12	%	%	NOUN
ajbmeb-1463	129	13	)	)	PUNCT
ajbmeb-1463	129	14	,	,	PUNCT
ajbmeb-1463	129	15	and	and	CCONJ
ajbmeb-1463	129	16	these	these	DET
ajbmeb-1463	129	17	costs	cost	NOUN
ajbmeb-1463	129	18	will	will	AUX
ajbmeb-1463	129	19	not	not	PART
ajbmeb-1463	129	20	be	be	AUX
ajbmeb-1463	129	21	charged	charge	VERB
ajbmeb-1463	129	22	to	to	ADP
ajbmeb-1463	129	23	the	the	DET
ajbmeb-1463	129	24	product	product	NOUN
ajbmeb-1463	129	25	because	because	SCONJ
ajbmeb-1463	129	26	these	these	DET
ajbmeb-1463	129	27	costs	cost	NOUN
ajbmeb-1463	129	28	are	be	AUX
ajbmeb-1463	129	29	the	the	DET
ajbmeb-1463	129	30	costs	cost	NOUN
ajbmeb-1463	129	31	of	of	ADP
ajbmeb-1463	129	32	inactive	inactive	ADJ
ajbmeb-1463	129	33	resources	resource	NOUN
ajbmeb-1463	129	34	and	and	CCONJ
ajbmeb-1463	129	35	have	have	AUX
ajbmeb-1463	129	36	not	not	PART
ajbmeb-1463	129	37	been	be	AUX
ajbmeb-1463	129	38	used	use	VERB
ajbmeb-1463	129	39	in	in	ADP
ajbmeb-1463	129	40	production	production	NOUN
ajbmeb-1463	129	41	.	.	PUNCT
ajbmeb-1463	130	1	3	3	NUM
ajbmeb-1463	130	2	.	.	X
ajbmeb-1463	130	3	2	2	NUM
ajbmeb-1463	130	4	.	.	X
ajbmeb-1463	130	5	comparison	comparison	NOUN
ajbmeb-1463	130	6	between	between	ADP
ajbmeb-1463	130	7	the	the	DET
ajbmeb-1463	130	8	traditional	traditional	ADJ
ajbmeb-1463	130	9	system	system	NOUN
ajbmeb-1463	130	10	and	and	CCONJ
ajbmeb-1463	130	11	the	the	DET
ajbmeb-1463	130	12	method	method	NOUN
ajbmeb-1463	130	13	of	of	ADP
ajbmeb-1463	130	14	accounting	account	VERB
ajbmeb-1463	130	15	for	for	ADP
ajbmeb-1463	130	16	resource	resource	NOUN
ajbmeb-1463	130	17	consumption	consumption	NOUN
ajbmeb-1463	130	18	:	:	PUNCT
ajbmeb-1463	130	19	the	the	DET
ajbmeb-1463	130	20	actual	actual	ADJ
ajbmeb-1463	130	21	indirect	indirect	ADJ
ajbmeb-1463	130	22	industrial	industrial	ADJ
ajbmeb-1463	130	23	costs	cost	NOUN
ajbmeb-1463	130	24	in	in	ADP
ajbmeb-1463	130	25	the	the	DET
ajbmeb-1463	130	26	traditional	traditional	ADJ
ajbmeb-1463	130	27	system	system	NOUN
ajbmeb-1463	130	28	(	(	PUNCT
ajbmeb-1463	130	29	334,271,078	334,271,078	NUM
ajbmeb-1463	130	30	dinars	dinar	NOUN
ajbmeb-1463	130	31	)	)	PUNCT
ajbmeb-1463	130	32	,	,	PUNCT
ajbmeb-1463	130	33	as	as	SCONJ
ajbmeb-1463	130	34	shown	show	VERB
ajbmeb-1463	130	35	in	in	ADP
ajbmeb-1463	130	36	table	table	NOUN
ajbmeb-1463	130	37	11	11	NUM
ajbmeb-1463	130	38	,	,	PUNCT
ajbmeb-1463	130	39	are	be	AUX
ajbmeb-1463	130	40	therefore	therefore	ADV
ajbmeb-1463	130	41	the	the	DET
ajbmeb-1463	130	42	share	share	NOUN
ajbmeb-1463	130	43	of	of	ADP
ajbmeb-1463	130	44	the	the	DET
ajbmeb-1463	130	45	product	product	NOUN
ajbmeb-1463	130	46	in	in	ADP
ajbmeb-1463	130	47	indirect	indirect	ADJ
ajbmeb-1463	130	48	industrial	industrial	ADJ
ajbmeb-1463	130	49	costs	cost	NOUN
ajbmeb-1463	130	50	according	accord	VERB
ajbmeb-1463	130	51	to	to	ADP
ajbmeb-1463	130	52	the	the	DET
ajbmeb-1463	130	53	following	follow	VERB
ajbmeb-1463	130	54	formula	formula	NOUN
ajbmeb-1463	130	55	:	:	PUNCT
ajbmeb-1463	130	56	the	the	DET
ajbmeb-1463	130	57	share	share	NOUN
ajbmeb-1463	130	58	of	of	ADP
ajbmeb-1463	130	59	the	the	DET
ajbmeb-1463	130	60	product	product	NOUN
ajbmeb-1463	130	61	=	=	SYM
ajbmeb-1463	130	62	indirect	indirect	ADJ
ajbmeb-1463	130	63	industrial	industrial	ADJ
ajbmeb-1463	130	64	costs	cost	NOUN
ajbmeb-1463	130	65	÷	÷	PUNCT
ajbmeb-1463	130	66	the	the	DET
ajbmeb-1463	130	67	total	total	ADJ
ajbmeb-1463	130	68	quantity	quantity	NOUN
ajbmeb-1463	130	69	of	of	ADP
ajbmeb-1463	130	70	products	product	NOUN
ajbmeb-1463	130	71	.	.	PUNCT
ajbmeb-1463	131	1	(	(	PUNCT
ajbmeb-1463	131	2	334,271,078	334,271,078	NUM
ajbmeb-1463	131	3	÷	÷	NUM
ajbmeb-1463	131	4	227,147	227,147	NUM
ajbmeb-1463	131	5	=	=	SYM
ajbmeb-1463	131	6	1472	1472	NUM
ajbmeb-1463	131	7	dinars	dinar	NOUN
ajbmeb-1463	131	8	)	)	PUNCT
ajbmeb-1463	131	9	the	the	DET
ajbmeb-1463	131	10	indirect	indirect	ADJ
ajbmeb-1463	131	11	industrial	industrial	ADJ
ajbmeb-1463	131	12	costs	cost	NOUN
ajbmeb-1463	131	13	apportioned	apportion	VERB
ajbmeb-1463	131	14	in	in	ADP
ajbmeb-1463	131	15	the	the	DET
ajbmeb-1463	131	16	method	method	NOUN
ajbmeb-1463	131	17	of	of	ADP
ajbmeb-1463	131	18	accounting	account	VERB
ajbmeb-1463	131	19	for	for	ADP
ajbmeb-1463	131	20	resource	resource	NOUN
ajbmeb-1463	131	21	consumption	consumption	NOUN
ajbmeb-1463	131	22	(	(	PUNCT
ajbmeb-1463	131	23	239,904,539	239,904,539	NUM
ajbmeb-1463	131	24	)	)	PUNCT
ajbmeb-1463	131	25	were	be	AUX
ajbmeb-1463	131	26	as	as	ADV
ajbmeb-1463	131	27	shown	show	VERB
ajbmeb-1463	131	28	in	in	ADP
ajbmeb-1463	131	29	table	table	NOUN
ajbmeb-1463	131	30	10	10	NUM
ajbmeb-1463	131	31	.	.	PUNCT
ajbmeb-1463	132	1	therefore	therefore	ADV
ajbmeb-1463	132	2	,	,	PUNCT
ajbmeb-1463	132	3	the	the	DET
ajbmeb-1463	132	4	share	share	NOUN
ajbmeb-1463	132	5	of	of	ADP
ajbmeb-1463	132	6	the	the	DET
ajbmeb-1463	132	7	product	product	NOUN
ajbmeb-1463	132	8	in	in	ADP
ajbmeb-1463	132	9	the	the	DET
ajbmeb-1463	132	10	indirect	indirect	ADJ
ajbmeb-1463	132	11	industrial	industrial	ADJ
ajbmeb-1463	132	12	costs	cost	NOUN
ajbmeb-1463	132	13	is	be	AUX
ajbmeb-1463	132	14	:	:	PUNCT
ajbmeb-1463	132	15	(	(	PUNCT
ajbmeb-1463	132	16	239,904,539	239,904,539	NUM
ajbmeb-1463	132	17	÷	÷	NUM
ajbmeb-1463	132	18	227,147	227,147	NUM
ajbmeb-1463	132	19	=	=	SYM
ajbmeb-1463	132	20	1056	1056	NUM
ajbmeb-1463	132	21	dinars	dinar	NOUN
ajbmeb-1463	132	22	)	)	PUNCT
ajbmeb-1463	132	23	american	american	ADJ
ajbmeb-1463	132	24	journal	journal	PROPN
ajbmeb-1463	132	25	of	of	ADP
ajbmeb-1463	132	26	business	business	NOUN
ajbmeb-1463	132	27	management	management	NOUN
ajbmeb-1463	132	28	,	,	PUNCT
ajbmeb-1463	132	29	economics	economic	NOUN
ajbmeb-1463	132	30	and	and	CCONJ
ajbmeb-1463	132	31	banking	banking	NOUN
ajbmeb-1463	132	32	volume	volume	NOUN
ajbmeb-1463	132	33	18	18	NUM
ajbmeb-1463	132	34	nov	nov	PROPN
ajbmeb-1463	132	35	.	.	PROPN
ajbmeb-1463	132	36	,	,	PUNCT
ajbmeb-1463	132	37	2023	2023	NUM
ajbmeb-1463	132	38	p	p	NOUN
ajbmeb-1463	132	39	a	a	DET
ajbmeb-1463	132	40	g	g	NOUN
ajbmeb-1463	132	41	e	e	NOUN
ajbmeb-1463	132	42	|	|	ADV
ajbmeb-1463	132	43	95	95	NUM
ajbmeb-1463	132	44	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1463	132	45	thus	thus	ADV
ajbmeb-1463	132	46	,	,	PUNCT
ajbmeb-1463	132	47	the	the	DET
ajbmeb-1463	132	48	difference	difference	NOUN
ajbmeb-1463	132	49	between	between	ADP
ajbmeb-1463	132	50	the	the	DET
ajbmeb-1463	132	51	traditional	traditional	ADJ
ajbmeb-1463	132	52	system	system	NOUN
ajbmeb-1463	132	53	and	and	CCONJ
ajbmeb-1463	132	54	the	the	DET
ajbmeb-1463	132	55	method	method	NOUN
ajbmeb-1463	132	56	of	of	ADP
ajbmeb-1463	132	57	accounting	account	VERB
ajbmeb-1463	132	58	for	for	ADP
ajbmeb-1463	132	59	resource	resource	NOUN
ajbmeb-1463	132	60	consumption	consumption	NOUN
ajbmeb-1463	132	61	is	be	AUX
ajbmeb-1463	132	62	:	:	PUNCT
ajbmeb-1463	132	63	(	(	PUNCT
ajbmeb-1463	132	64	1472	1472	NUM
ajbmeb-1463	132	65	-	-	SYM
ajbmeb-1463	132	66	1056	1056	NUM
ajbmeb-1463	132	67	=	=	SYM
ajbmeb-1463	132	68	416	416	NUM
ajbmeb-1463	132	69	)	)	PUNCT
ajbmeb-1463	132	70	,	,	PUNCT
ajbmeb-1463	132	71	noting	note	VERB
ajbmeb-1463	132	72	that	that	SCONJ
ajbmeb-1463	132	73	the	the	DET
ajbmeb-1463	132	74	reason	reason	NOUN
ajbmeb-1463	132	75	for	for	ADP
ajbmeb-1463	132	76	the	the	DET
ajbmeb-1463	132	77	reduction	reduction	NOUN
ajbmeb-1463	132	78	in	in	ADP
ajbmeb-1463	132	79	indirect	indirect	ADJ
ajbmeb-1463	132	80	industrial	industrial	ADJ
ajbmeb-1463	132	81	costs	cost	NOUN
ajbmeb-1463	132	82	to	to	ADP
ajbmeb-1463	132	83	this	this	DET
ajbmeb-1463	132	84	level	level	NOUN
ajbmeb-1463	132	85	is	be	AUX
ajbmeb-1463	132	86	the	the	DET
ajbmeb-1463	132	87	result	result	NOUN
ajbmeb-1463	132	88	of	of	ADP
ajbmeb-1463	132	89	the	the	DET
ajbmeb-1463	132	90	application	application	NOUN
ajbmeb-1463	132	91	of	of	ADP
ajbmeb-1463	132	92	the	the	DET
ajbmeb-1463	132	93	resource	resource	NOUN
ajbmeb-1463	132	94	consumption	consumption	NOUN
ajbmeb-1463	132	95	accounting	accounting	NOUN
ajbmeb-1463	132	96	method	method	NOUN
ajbmeb-1463	132	97	in	in	ADP
ajbmeb-1463	132	98	the	the	DET
ajbmeb-1463	132	99	company	company	NOUN
ajbmeb-1463	132	100	in	in	ADP
ajbmeb-1463	132	101	question	question	NOUN
ajbmeb-1463	132	102	.	.	PUNCT
ajbmeb-1463	133	1	3	3	X
ajbmeb-1463	133	2	.	.	NOUN
ajbmeb-1463	133	3	3	3	NUM
ajbmeb-1463	133	4	.	.	X
ajbmeb-1463	133	5	evaluation	evaluation	NOUN
ajbmeb-1463	133	6	of	of	ADP
ajbmeb-1463	133	7	the	the	DET
ajbmeb-1463	133	8	performance	performance	NOUN
ajbmeb-1463	133	9	of	of	ADP
ajbmeb-1463	133	10	the	the	DET
ajbmeb-1463	133	11	responsibility	responsibility	NOUN
ajbmeb-1463	133	12	and	and	CCONJ
ajbmeb-1463	133	13	decision	decision	NOUN
ajbmeb-1463	133	14	-	-	PUNCT
ajbmeb-1463	133	15	making	make	VERB
ajbmeb-1463	133	16	centers	center	NOUN
ajbmeb-1463	133	17	:	:	PUNCT
ajbmeb-1463	133	18	to	to	PART
ajbmeb-1463	133	19	implement	implement	VERB
ajbmeb-1463	133	20	the	the	DET
ajbmeb-1463	133	21	performance	performance	NOUN
ajbmeb-1463	133	22	appraisal	appraisal	NOUN
ajbmeb-1463	133	23	process	process	NOUN
ajbmeb-1463	133	24	,	,	PUNCT
ajbmeb-1463	133	25	there	there	PRON
ajbmeb-1463	133	26	must	must	AUX
ajbmeb-1463	133	27	be	be	AUX
ajbmeb-1463	133	28	a	a	DET
ajbmeb-1463	133	29	set	set	NOUN
ajbmeb-1463	133	30	of	of	ADP
ajbmeb-1463	133	31	criteria	criterion	NOUN
ajbmeb-1463	133	32	that	that	PRON
ajbmeb-1463	133	33	can	can	AUX
ajbmeb-1463	133	34	guide	guide	VERB
ajbmeb-1463	133	35	the	the	DET
ajbmeb-1463	133	36	evaluation	evaluation	NOUN
ajbmeb-1463	133	37	of	of	ADP
ajbmeb-1463	133	38	the	the	DET
ajbmeb-1463	133	39	performance	performance	NOUN
ajbmeb-1463	133	40	of	of	ADP
ajbmeb-1463	133	41	the	the	DET
ajbmeb-1463	133	42	company	company	NOUN
ajbmeb-1463	133	43	's	's	PART
ajbmeb-1463	133	44	responsibility	responsibility	NOUN
ajbmeb-1463	133	45	centers	center	NOUN
ajbmeb-1463	133	46	,	,	PUNCT
ajbmeb-1463	133	47	so	so	SCONJ
ajbmeb-1463	133	48	that	that	SCONJ
ajbmeb-1463	133	49	they	they	PRON
ajbmeb-1463	133	50	are	be	AUX
ajbmeb-1463	133	51	appropriate	appropriate	ADJ
ajbmeb-1463	133	52	to	to	ADP
ajbmeb-1463	133	53	the	the	DET
ajbmeb-1463	133	54	nature	nature	NOUN
ajbmeb-1463	133	55	of	of	ADP
ajbmeb-1463	133	56	the	the	DET
ajbmeb-1463	133	57	activity	activity	NOUN
ajbmeb-1463	133	58	of	of	ADP
ajbmeb-1463	133	59	each	each	DET
ajbmeb-1463	133	60	responsibility	responsibility	NOUN
ajbmeb-1463	133	61	center	center	NOUN
ajbmeb-1463	133	62	.	.	PUNCT
ajbmeb-1463	134	1	the	the	DET
ajbmeb-1463	134	2	criteria	criterion	NOUN
ajbmeb-1463	134	3	for	for	ADP
ajbmeb-1463	134	4	evaluating	evaluate	VERB
ajbmeb-1463	134	5	the	the	DET
ajbmeb-1463	134	6	cost	cost	NOUN
ajbmeb-1463	134	7	position	position	NOUN
ajbmeb-1463	134	8	are	be	AUX
ajbmeb-1463	134	9	the	the	DET
ajbmeb-1463	134	10	elements	element	NOUN
ajbmeb-1463	134	11	of	of	ADP
ajbmeb-1463	134	12	the	the	DET
ajbmeb-1463	134	13	costs	cost	NOUN
ajbmeb-1463	134	14	controlled	control	VERB
ajbmeb-1463	134	15	by	by	ADP
ajbmeb-1463	134	16	the	the	DET
ajbmeb-1463	134	17	responsibility	responsibility	NOUN
ajbmeb-1463	134	18	center	center	NOUN
ajbmeb-1463	134	19	,	,	PUNCT
ajbmeb-1463	134	20	which	which	PRON
ajbmeb-1463	134	21	are	be	AUX
ajbmeb-1463	134	22	:	:	PUNCT
ajbmeb-1463	134	23	1	1	X
ajbmeb-1463	134	24	.	.	X
ajbmeb-1463	134	25	direct	direct	ADJ
ajbmeb-1463	134	26	material	material	NOUN
ajbmeb-1463	134	27	cost	cost	NOUN
ajbmeb-1463	134	28	:	:	PUNCT
ajbmeb-1463	134	29	this	this	DET
ajbmeb-1463	134	30	cost	cost	NOUN
ajbmeb-1463	134	31	deviations	deviation	NOUN
ajbmeb-1463	134	32	are	be	AUX
ajbmeb-1463	134	33	assessed	assess	VERB
ajbmeb-1463	134	34	by	by	ADP
ajbmeb-1463	134	35	comparing	compare	VERB
ajbmeb-1463	134	36	actual	actual	ADJ
ajbmeb-1463	134	37	material	material	NOUN
ajbmeb-1463	134	38	with	with	ADP
ajbmeb-1463	134	39	standard	standard	NOUN
ajbmeb-1463	134	40	during	during	ADP
ajbmeb-1463	134	41	a	a	DET
ajbmeb-1463	134	42	significant	significant	ADJ
ajbmeb-1463	134	43	period	period	NOUN
ajbmeb-1463	134	44	.	.	PUNCT
ajbmeb-1463	135	1	2	2	X
ajbmeb-1463	135	2	.	.	X
ajbmeb-1463	135	3	direct	direct	ADJ
ajbmeb-1463	135	4	wage	wage	NOUN
ajbmeb-1463	135	5	cost	cost	NOUN
ajbmeb-1463	135	6	:	:	PUNCT
ajbmeb-1463	135	7	employment	employment	NOUN
ajbmeb-1463	135	8	efficiency	efficiency	NOUN
ajbmeb-1463	135	9	is	be	AUX
ajbmeb-1463	135	10	assessed	assess	VERB
ajbmeb-1463	135	11	by	by	ADP
ajbmeb-1463	135	12	comparing	compare	VERB
ajbmeb-1463	135	13	actual	actual	ADJ
ajbmeb-1463	135	14	wage	wage	NOUN
ajbmeb-1463	135	15	cost	cost	NOUN
ajbmeb-1463	135	16	to	to	ADP
ajbmeb-1463	135	17	standard	standard	NOUN
ajbmeb-1463	135	18	over	over	ADP
ajbmeb-1463	135	19	a	a	DET
ajbmeb-1463	135	20	significant	significant	ADJ
ajbmeb-1463	135	21	period	period	NOUN
ajbmeb-1463	135	22	of	of	ADP
ajbmeb-1463	135	23	time	time	NOUN
ajbmeb-1463	135	24	.	.	PUNCT
ajbmeb-1463	136	1	3	3	X
ajbmeb-1463	136	2	.	.	X
ajbmeb-1463	136	3	indirect	indirect	ADJ
ajbmeb-1463	136	4	industrial	industrial	ADJ
ajbmeb-1463	136	5	cost	cost	NOUN
ajbmeb-1463	136	6	and	and	CCONJ
ajbmeb-1463	136	7	efficiency	efficiency	NOUN
ajbmeb-1463	136	8	is	be	AUX
ajbmeb-1463	136	9	measured	measure	VERB
ajbmeb-1463	136	10	by	by	ADP
ajbmeb-1463	136	11	comparing	compare	VERB
ajbmeb-1463	136	12	the	the	DET
ajbmeb-1463	136	13	actual	actual	ADJ
ajbmeb-1463	136	14	of	of	ADP
ajbmeb-1463	136	15	them	they	PRON
ajbmeb-1463	136	16	to	to	ADP
ajbmeb-1463	136	17	the	the	DET
ajbmeb-1463	136	18	standard	standard	NOUN
ajbmeb-1463	136	19	during	during	ADP
ajbmeb-1463	136	20	a	a	DET
ajbmeb-1463	136	21	significant	significant	ADJ
ajbmeb-1463	136	22	period	period	NOUN
ajbmeb-1463	136	23	.	.	PUNCT
ajbmeb-1463	137	1	thus	thus	ADV
ajbmeb-1463	137	2	,	,	PUNCT
ajbmeb-1463	137	3	the	the	DET
ajbmeb-1463	137	4	cost	cost	NOUN
ajbmeb-1463	137	5	criterion	criterion	NOUN
ajbmeb-1463	137	6	depends	depend	VERB
ajbmeb-1463	137	7	on	on	ADP
ajbmeb-1463	137	8	cost	cost	NOUN
ajbmeb-1463	137	9	deviations	deviation	NOUN
ajbmeb-1463	137	10	to	to	PART
ajbmeb-1463	137	11	judge	judge	VERB
ajbmeb-1463	137	12	performance	performance	NOUN
ajbmeb-1463	137	13	in	in	ADP
ajbmeb-1463	137	14	order	order	NOUN
ajbmeb-1463	137	15	to	to	PART
ajbmeb-1463	137	16	better	well	ADV
ajbmeb-1463	137	17	judge	judge	VERB
ajbmeb-1463	137	18	the	the	DET
ajbmeb-1463	137	19	centers	center	NOUN
ajbmeb-1463	137	20	’	’	PART
ajbmeb-1463	137	21	performance	performance	NOUN
ajbmeb-1463	137	22	and	and	CCONJ
ajbmeb-1463	137	23	effectiveness	effectiveness	NOUN
ajbmeb-1463	137	24	,	,	PUNCT
ajbmeb-1463	137	25	the	the	DET
ajbmeb-1463	137	26	cost	cost	NOUN
ajbmeb-1463	137	27	measurement	measurement	NOUN
ajbmeb-1463	137	28	in	in	ADP
ajbmeb-1463	137	29	these	these	DET
ajbmeb-1463	137	30	centers	center	NOUN
ajbmeb-1463	137	31	and	and	CCONJ
ajbmeb-1463	137	32	the	the	DET
ajbmeb-1463	137	33	standard	standard	NOUN
ajbmeb-1463	137	34	adopted	adopt	VERB
ajbmeb-1463	137	35	must	must	AUX
ajbmeb-1463	137	36	be	be	AUX
ajbmeb-1463	137	37	more	more	ADV
ajbmeb-1463	137	38	accurate	accurate	ADJ
ajbmeb-1463	137	39	,	,	PUNCT
ajbmeb-1463	137	40	at	at	ADP
ajbmeb-1463	137	41	this	this	DET
ajbmeb-1463	137	42	stage	stage	NOUN
ajbmeb-1463	137	43	,	,	PUNCT
ajbmeb-1463	137	44	the	the	DET
ajbmeb-1463	137	45	reports	report	NOUN
ajbmeb-1463	137	46	required	require	VERB
ajbmeb-1463	137	47	by	by	ADP
ajbmeb-1463	137	48	the	the	DET
ajbmeb-1463	137	49	performance	performance	NOUN
ajbmeb-1463	137	50	appraisal	appraisal	NOUN
ajbmeb-1463	137	51	process	process	NOUN
ajbmeb-1463	137	52	are	be	AUX
ajbmeb-1463	137	53	prepared	prepare	VERB
ajbmeb-1463	137	54	.	.	PUNCT
ajbmeb-1463	138	1	performance	performance	NOUN
ajbmeb-1463	138	2	reports	report	NOUN
ajbmeb-1463	138	3	are	be	AUX
ajbmeb-1463	138	4	the	the	DET
ajbmeb-1463	138	5	cost	cost	NOUN
ajbmeb-1463	138	6	centers	center	NOUN
ajbmeb-1463	138	7	as	as	ADP
ajbmeb-1463	138	8	outputs	output	NOUN
ajbmeb-1463	138	9	of	of	ADP
ajbmeb-1463	138	10	the	the	DET
ajbmeb-1463	138	11	responsibility	responsibility	NOUN
ajbmeb-1463	138	12	accounting	accounting	NOUN
ajbmeb-1463	138	13	system	system	NOUN
ajbmeb-1463	138	14	as	as	SCONJ
ajbmeb-1463	138	15	they	they	PRON
ajbmeb-1463	138	16	contain	contain	VERB
ajbmeb-1463	138	17	accounting	accounting	NOUN
ajbmeb-1463	138	18	,	,	PUNCT
ajbmeb-1463	138	19	financial	financial	ADJ
ajbmeb-1463	138	20	and	and	CCONJ
ajbmeb-1463	138	21	normative	normative	ADJ
ajbmeb-1463	138	22	data	datum	NOUN
ajbmeb-1463	138	23	for	for	ADP
ajbmeb-1463	138	24	various	various	ADJ
ajbmeb-1463	138	25	direct	direct	ADJ
ajbmeb-1463	138	26	and	and	CCONJ
ajbmeb-1463	138	27	indirect	indirect	ADJ
ajbmeb-1463	138	28	cost	cost	NOUN
ajbmeb-1463	138	29	centers	center	NOUN
ajbmeb-1463	138	30	,	,	PUNCT
ajbmeb-1463	138	31	the	the	DET
ajbmeb-1463	138	32	deviations	deviation	NOUN
ajbmeb-1463	138	33	between	between	ADP
ajbmeb-1463	138	34	the	the	DET
ajbmeb-1463	138	35	actual	actual	ADJ
ajbmeb-1463	138	36	and	and	CCONJ
ajbmeb-1463	138	37	planned	planned	ADJ
ajbmeb-1463	138	38	performance	performance	NOUN
ajbmeb-1463	138	39	of	of	ADP
ajbmeb-1463	138	40	the	the	DET
ajbmeb-1463	138	41	centers	center	NOUN
ajbmeb-1463	138	42	of	of	ADP
ajbmeb-1463	138	43	responsibility	responsibility	NOUN
ajbmeb-1463	138	44	reflect	reflect	VERB
ajbmeb-1463	138	45	the	the	DET
ajbmeb-1463	138	46	demonstration	demonstration	NOUN
ajbmeb-1463	138	47	of	of	ADP
ajbmeb-1463	138	48	the	the	DET
ajbmeb-1463	138	49	responsibility	responsibility	NOUN
ajbmeb-1463	138	50	center	center	NOUN
ajbmeb-1463	138	51	officials	official	NOUN
ajbmeb-1463	138	52	'	'	PART
ajbmeb-1463	138	53	skill	skill	NOUN
ajbmeb-1463	138	54	in	in	ADP
ajbmeb-1463	138	55	using	use	VERB
ajbmeb-1463	138	56	the	the	DET
ajbmeb-1463	138	57	powers	power	NOUN
ajbmeb-1463	138	58	and	and	CCONJ
ajbmeb-1463	138	59	responsibilities	responsibility	NOUN
ajbmeb-1463	138	60	conferred	confer	VERB
ajbmeb-1463	138	61	upon	upon	SCONJ
ajbmeb-1463	138	62	them	they	PRON
ajbmeb-1463	138	63	.	.	PUNCT
ajbmeb-1463	139	1	1	1	X
ajbmeb-1463	139	2	.	.	X
ajbmeb-1463	139	3	measuring	measure	VERB
ajbmeb-1463	139	4	performance	performance	NOUN
ajbmeb-1463	139	5	according	accord	VERB
ajbmeb-1463	139	6	to	to	ADP
ajbmeb-1463	139	7	the	the	DET
ajbmeb-1463	139	8	traditional	traditional	ADJ
ajbmeb-1463	139	9	system	system	NOUN
ajbmeb-1463	139	10	:	:	PUNCT
ajbmeb-1463	139	11	the	the	DET
ajbmeb-1463	139	12	performance	performance	NOUN
ajbmeb-1463	139	13	of	of	ADP
ajbmeb-1463	139	14	the	the	DET
ajbmeb-1463	139	15	head	head	NOUN
ajbmeb-1463	139	16	of	of	ADP
ajbmeb-1463	139	17	the	the	DET
ajbmeb-1463	139	18	eye	eye	NOUN
ajbmeb-1463	139	19	drops	drop	VERB
ajbmeb-1463	139	20	department	department	NOUN
ajbmeb-1463	139	21	is	be	AUX
ajbmeb-1463	139	22	measured	measure	VERB
ajbmeb-1463	139	23	according	accord	VERB
ajbmeb-1463	139	24	to	to	ADP
ajbmeb-1463	139	25	the	the	DET
ajbmeb-1463	139	26	traditional	traditional	ADJ
ajbmeb-1463	139	27	system	system	NOUN
ajbmeb-1463	139	28	of	of	ADP
ajbmeb-1463	139	29	the	the	DET
ajbmeb-1463	139	30	company	company	NOUN
ajbmeb-1463	139	31	by	by	ADP
ajbmeb-1463	139	32	matching	match	VERB
ajbmeb-1463	139	33	the	the	DET
ajbmeb-1463	139	34	actual	actual	ADJ
ajbmeb-1463	139	35	costs	cost	NOUN
ajbmeb-1463	139	36	(	(	PUNCT
ajbmeb-1463	139	37	direct	direct	ADJ
ajbmeb-1463	139	38	materials	material	NOUN
ajbmeb-1463	139	39	,	,	PUNCT
ajbmeb-1463	139	40	direct	direct	ADJ
ajbmeb-1463	139	41	wages	wage	NOUN
ajbmeb-1463	139	42	,	,	PUNCT
ajbmeb-1463	139	43	indirect	indirect	ADJ
ajbmeb-1463	139	44	industrial	industrial	ADJ
ajbmeb-1463	139	45	costs	cost	NOUN
ajbmeb-1463	139	46	)	)	PUNCT
ajbmeb-1463	139	47	,	,	PUNCT
ajbmeb-1463	139	48	as	as	SCONJ
ajbmeb-1463	139	49	shown	show	VERB
ajbmeb-1463	139	50	in	in	ADP
ajbmeb-1463	139	51	the	the	DET
ajbmeb-1463	139	52	table	table	NOUN
ajbmeb-1463	139	53	(	(	PUNCT
ajbmeb-1463	139	54	2	2	NUM
ajbmeb-1463	139	55	)	)	PUNCT
ajbmeb-1463	139	56	and	and	CCONJ
ajbmeb-1463	139	57	table	table	NOUN
ajbmeb-1463	139	58	(	(	PUNCT
ajbmeb-1463	139	59	11	11	NUM
ajbmeb-1463	139	60	)	)	PUNCT
ajbmeb-1463	139	61	,	,	PUNCT
ajbmeb-1463	139	62	measured	measure	VERB
ajbmeb-1463	139	63	by	by	ADP
ajbmeb-1463	139	64	the	the	DET
ajbmeb-1463	139	65	traditional	traditional	ADJ
ajbmeb-1463	139	66	system	system	NOUN
ajbmeb-1463	139	67	with	with	ADP
ajbmeb-1463	139	68	the	the	DET
ajbmeb-1463	139	69	planned	plan	VERB
ajbmeb-1463	139	70	costs	cost	NOUN
ajbmeb-1463	139	71	obtained	obtain	VERB
ajbmeb-1463	139	72	by	by	ADP
ajbmeb-1463	139	73	meeting	meet	VERB
ajbmeb-1463	139	74	the	the	DET
ajbmeb-1463	139	75	specialists	specialist	NOUN
ajbmeb-1463	139	76	of	of	ADP
ajbmeb-1463	139	77	the	the	DET
ajbmeb-1463	139	78	company	company	NOUN
ajbmeb-1463	139	79	in	in	ADP
ajbmeb-1463	139	80	question	question	NOUN
ajbmeb-1463	139	81	,	,	PUNCT
ajbmeb-1463	139	82	to	to	PART
ajbmeb-1463	139	83	extract	extract	VERB
ajbmeb-1463	139	84	the	the	DET
ajbmeb-1463	139	85	value	value	NOUN
ajbmeb-1463	139	86	and	and	CCONJ
ajbmeb-1463	139	87	ratio	ratio	NOUN
ajbmeb-1463	139	88	of	of	ADP
ajbmeb-1463	139	89	deviations	deviation	NOUN
ajbmeb-1463	139	90	,	,	PUNCT
ajbmeb-1463	139	91	as	as	SCONJ
ajbmeb-1463	139	92	shown	show	VERB
ajbmeb-1463	139	93	in	in	ADP
ajbmeb-1463	139	94	the	the	DET
ajbmeb-1463	139	95	report	report	NOUN
ajbmeb-1463	139	96	shown	show	VERB
ajbmeb-1463	139	97	in	in	ADP
ajbmeb-1463	139	98	table	table	NOUN
ajbmeb-1463	139	99	(	(	PUNCT
ajbmeb-1463	139	100	12	12	NUM
ajbmeb-1463	139	101	)	)	PUNCT
ajbmeb-1463	139	102	below	below	ADP
ajbmeb-1463	139	103	:	:	PUNCT
ajbmeb-1463	139	104	table	table	NOUN
ajbmeb-1463	139	105	12	12	NUM
ajbmeb-1463	139	106	report	report	NOUN
ajbmeb-1463	139	107	of	of	ADP
ajbmeb-1463	139	108	the	the	DET
ajbmeb-1463	139	109	head	head	NOUN
ajbmeb-1463	139	110	of	of	ADP
ajbmeb-1463	139	111	the	the	DET
ajbmeb-1463	139	112	eye	eye	NOUN
ajbmeb-1463	139	113	drops	drop	VERB
ajbmeb-1463	139	114	department	department	NOUN
ajbmeb-1463	139	115	according	accord	VERB
ajbmeb-1463	139	116	to	to	ADP
ajbmeb-1463	139	117	the	the	DET
ajbmeb-1463	139	118	traditional	traditional	ADJ
ajbmeb-1463	139	119	system	system	NOUN
ajbmeb-1463	139	120	statement	statement	NOUN
ajbmeb-1463	139	121	actual	actual	ADJ
ajbmeb-1463	139	122	scheme	scheme	NOUN
ajbmeb-1463	139	123	deviations	deviation	NOUN
ajbmeb-1463	139	124	ratio	ratio	NOUN
ajbmeb-1463	139	125	of	of	ADP
ajbmeb-1463	139	126	deviation	deviation	NOUN
ajbmeb-1463	139	127	direct	direct	ADJ
ajbmeb-1463	139	128	material	material	NOUN
ajbmeb-1463	139	129	378،498,056	378،498,056	NUM
ajbmeb-1463	139	130	350،600،000	350،600،000	NUM
ajbmeb-1463	139	131	(	(	PUNCT
ajbmeb-1463	139	132	27،898،056	27،898،056	NUM
ajbmeb-1463	139	133	)	)	PUNCT
ajbmeb-1463	139	134	un	un	ADJ
ajbmeb-1463	139	135	-	-	ADJ
ajbmeb-1463	139	136	preferred	preferred	ADJ
ajbmeb-1463	139	137	8	8	NUM
ajbmeb-1463	139	138	%	%	NOUN
ajbmeb-1463	139	139	direct	direct	ADJ
ajbmeb-1463	139	140	wages	wage	NOUN
ajbmeb-1463	139	141	258،674،050	258،674،050	PROPN
ajbmeb-1463	139	142	234،000،000	234،000،000	NUM
ajbmeb-1463	139	143	(	(	PUNCT
ajbmeb-1463	139	144	24،674،050	24،674،050	NUM
ajbmeb-1463	139	145	)	)	PUNCT
ajbmeb-1463	139	146	un	un	ADJ
ajbmeb-1463	139	147	-	-	ADJ
ajbmeb-1463	139	148	preferred	preferred	ADJ
ajbmeb-1463	139	149	11	11	NUM
ajbmeb-1463	139	150	%	%	NOUN
ajbmeb-1463	139	151	indirect	indirect	ADJ
ajbmeb-1463	139	152	industrial	industrial	ADJ
ajbmeb-1463	139	153	costs	cost	NOUN
ajbmeb-1463	139	154	334،271،078	334،271،078	PROPN
ajbmeb-1463	139	155	211،000،000	211،000،000	NUM
ajbmeb-1463	139	156	(	(	PUNCT
ajbmeb-1463	139	157	123،271،078	123،271،078	NUM
ajbmeb-1463	139	158	)	)	PUNCT
ajbmeb-1463	139	159	un	un	ADJ
ajbmeb-1463	139	160	-	-	ADJ
ajbmeb-1463	139	161	preferred	preferred	ADJ
ajbmeb-1463	139	162	58	58	NUM
ajbmeb-1463	139	163	%	%	NOUN
ajbmeb-1463	139	164	total	total	NOUN
ajbmeb-1463	139	165	971،443،184	971،443،184	NUM
ajbmeb-1463	139	166	795،600،000	795،600،000	NUM
ajbmeb-1463	139	167	(	(	PUNCT
ajbmeb-1463	139	168	175،843،184	175،843،184	NUM
ajbmeb-1463	139	169	)	)	PUNCT
ajbmeb-1463	139	170	un	un	ADJ
ajbmeb-1463	139	171	-	-	ADJ
ajbmeb-1463	139	172	preferred	preferred	ADJ
ajbmeb-1463	139	173	22	22	NUM
ajbmeb-1463	139	174	%	%	NOUN
ajbmeb-1463	139	175	source	source	NOUN
ajbmeb-1463	139	176	:	:	PUNCT
ajbmeb-1463	139	177	table	table	NOUN
ajbmeb-1463	139	178	of	of	ADP
ajbmeb-1463	139	179	the	the	DET
ajbmeb-1463	139	180	researchers	researcher	NOUN
ajbmeb-1463	139	181	'	'	PART
ajbmeb-1463	139	182	preparation	preparation	NOUN
ajbmeb-1463	139	183	based	base	VERB
ajbmeb-1463	139	184	on	on	ADP
ajbmeb-1463	139	185	results	result	NOUN
ajbmeb-1463	139	186	and	and	CCONJ
ajbmeb-1463	139	187	data	datum	NOUN
ajbmeb-1463	139	188	provided	provide	VERB
ajbmeb-1463	139	189	by	by	ADP
ajbmeb-1463	139	190	the	the	DET
ajbmeb-1463	139	191	company	company	NOUN
ajbmeb-1463	139	192	.	.	PUNCT
ajbmeb-1463	140	1	american	american	PROPN
ajbmeb-1463	140	2	journal	journal	PROPN
ajbmeb-1463	140	3	of	of	ADP
ajbmeb-1463	140	4	business	business	NOUN
ajbmeb-1463	140	5	management	management	NOUN
ajbmeb-1463	140	6	,	,	PUNCT
ajbmeb-1463	140	7	economics	economic	NOUN
ajbmeb-1463	140	8	and	and	CCONJ
ajbmeb-1463	140	9	banking	banking	NOUN
ajbmeb-1463	140	10	volume	volume	NOUN
ajbmeb-1463	140	11	18	18	NUM
ajbmeb-1463	140	12	nov	nov	PROPN
ajbmeb-1463	140	13	.	.	PROPN
ajbmeb-1463	140	14	,	,	PUNCT
ajbmeb-1463	140	15	2023	2023	NUM
ajbmeb-1463	140	16	p	p	NOUN
ajbmeb-1463	140	17	a	a	DET
ajbmeb-1463	140	18	g	g	NOUN
ajbmeb-1463	140	19	e	e	PROPN
ajbmeb-1463	140	20	|	|	NOUN
ajbmeb-1463	140	21	96	96	NUM
ajbmeb-1463	140	22	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1463	140	23	in	in	ADP
ajbmeb-1463	140	24	table	table	NOUN
ajbmeb-1463	140	25	12	12	NUM
ajbmeb-1463	140	26	,	,	PUNCT
ajbmeb-1463	140	27	the	the	DET
ajbmeb-1463	140	28	ratio	ratio	NOUN
ajbmeb-1463	140	29	and	and	CCONJ
ajbmeb-1463	140	30	value	value	NOUN
ajbmeb-1463	140	31	of	of	ADP
ajbmeb-1463	140	32	deviations	deviation	NOUN
ajbmeb-1463	140	33	are	be	AUX
ajbmeb-1463	140	34	measured	measure	VERB
ajbmeb-1463	140	35	according	accord	VERB
ajbmeb-1463	140	36	to	to	ADP
ajbmeb-1463	140	37	the	the	DET
ajbmeb-1463	140	38	following	following	ADJ
ajbmeb-1463	140	39	equations	equation	NOUN
ajbmeb-1463	140	40	:	:	PUNCT
ajbmeb-1463	140	41	the	the	DET
ajbmeb-1463	140	42	value	value	NOUN
ajbmeb-1463	140	43	of	of	ADP
ajbmeb-1463	140	44	deviations	deviation	NOUN
ajbmeb-1463	140	45	(	(	PUNCT
ajbmeb-1463	140	46	preferred	preferred	ADJ
ajbmeb-1463	140	47	or	or	CCONJ
ajbmeb-1463	140	48	not	not	PART
ajbmeb-1463	140	49	preferred	preferred	ADJ
ajbmeb-1463	140	50	)	)	PUNCT
ajbmeb-1463	140	51	=	=	SYM
ajbmeb-1463	140	52	actual	actual	ADJ
ajbmeb-1463	140	53	costs	cost	NOUN
ajbmeb-1463	140	54	planned	plan	VERB
ajbmeb-1463	140	55	costs	cost	NOUN
ajbmeb-1463	140	56	.	.	PUNCT
ajbmeb-1463	141	1	the	the	DET
ajbmeb-1463	141	2	ratio	ratio	NOUN
ajbmeb-1463	141	3	of	of	ADP
ajbmeb-1463	141	4	deviations	deviation	NOUN
ajbmeb-1463	141	5	was	be	AUX
ajbmeb-1463	141	6	extracted	extract	VERB
ajbmeb-1463	141	7	through	through	ADP
ajbmeb-1463	141	8	the	the	DET
ajbmeb-1463	141	9	following	follow	VERB
ajbmeb-1463	141	10	formula	formula	NOUN
ajbmeb-1463	141	11	:	:	PUNCT
ajbmeb-1463	141	12	ratio	ratio	NOUN
ajbmeb-1463	141	13	of	of	ADP
ajbmeb-1463	141	14	deviations	deviation	NOUN
ajbmeb-1463	141	15	=	=	SYM
ajbmeb-1463	141	16	value	value	NOUN
ajbmeb-1463	141	17	of	of	ADP
ajbmeb-1463	141	18	deviations	deviation	NOUN
ajbmeb-1463	141	19	÷	÷	NUM
ajbmeb-1463	141	20	planned	plan	VERB
ajbmeb-1463	141	21	costs	cost	NOUN
ajbmeb-1463	141	22	.	.	PUNCT
ajbmeb-1463	142	1	from	from	ADP
ajbmeb-1463	142	2	the	the	DET
ajbmeb-1463	142	3	report	report	NOUN
ajbmeb-1463	142	4	shown	show	VERB
ajbmeb-1463	142	5	in	in	ADP
ajbmeb-1463	142	6	table	table	NOUN
ajbmeb-1463	142	7	12	12	NUM
ajbmeb-1463	142	8	,	,	PUNCT
ajbmeb-1463	142	9	it	it	PRON
ajbmeb-1463	142	10	is	be	AUX
ajbmeb-1463	142	11	clear	clear	ADJ
ajbmeb-1463	142	12	that	that	SCONJ
ajbmeb-1463	142	13	the	the	DET
ajbmeb-1463	142	14	performance	performance	NOUN
ajbmeb-1463	142	15	of	of	ADP
ajbmeb-1463	142	16	the	the	DET
ajbmeb-1463	142	17	chief	chief	NOUN
ajbmeb-1463	142	18	of	of	ADP
ajbmeb-1463	142	19	the	the	DET
ajbmeb-1463	142	20	eye	eye	NOUN
ajbmeb-1463	142	21	drops	drop	VERB
ajbmeb-1463	142	22	section	section	NOUN
ajbmeb-1463	142	23	,	,	PUNCT
ajbmeb-1463	142	24	relying	rely	VERB
ajbmeb-1463	142	25	on	on	ADP
ajbmeb-1463	142	26	the	the	DET
ajbmeb-1463	142	27	traditional	traditional	ADJ
ajbmeb-1463	142	28	system	system	NOUN
ajbmeb-1463	142	29	of	of	ADP
ajbmeb-1463	142	30	cost	cost	NOUN
ajbmeb-1463	142	31	allocation	allocation	NOUN
ajbmeb-1463	142	32	,	,	PUNCT
ajbmeb-1463	142	33	is	be	AUX
ajbmeb-1463	142	34	not	not	PART
ajbmeb-1463	142	35	at	at	ADP
ajbmeb-1463	142	36	the	the	DET
ajbmeb-1463	142	37	required	require	VERB
ajbmeb-1463	142	38	level	level	NOUN
ajbmeb-1463	142	39	,	,	PUNCT
ajbmeb-1463	142	40	because	because	SCONJ
ajbmeb-1463	142	41	the	the	DET
ajbmeb-1463	142	42	value	value	NOUN
ajbmeb-1463	142	43	and	and	CCONJ
ajbmeb-1463	142	44	percentage	percentage	NOUN
ajbmeb-1463	142	45	of	of	ADP
ajbmeb-1463	142	46	deviations	deviation	NOUN
ajbmeb-1463	142	47	are	be	AUX
ajbmeb-1463	142	48	high	high	ADJ
ajbmeb-1463	142	49	,	,	PUNCT
ajbmeb-1463	142	50	especially	especially	ADV
ajbmeb-1463	142	51	the	the	DET
ajbmeb-1463	142	52	deviation	deviation	NOUN
ajbmeb-1463	142	53	of	of	ADP
ajbmeb-1463	142	54	indirect	indirect	ADJ
ajbmeb-1463	142	55	industrial	industrial	ADJ
ajbmeb-1463	142	56	costs	cost	NOUN
ajbmeb-1463	142	57	,	,	PUNCT
ajbmeb-1463	142	58	because	because	SCONJ
ajbmeb-1463	142	59	the	the	DET
ajbmeb-1463	142	60	traditional	traditional	ADJ
ajbmeb-1463	142	61	system	system	NOUN
ajbmeb-1463	142	62	is	be	AUX
ajbmeb-1463	142	63	unable	unable	ADJ
ajbmeb-1463	142	64	to	to	PART
ajbmeb-1463	142	65	allocate	allocate	VERB
ajbmeb-1463	142	66	costs	cost	NOUN
ajbmeb-1463	142	67	accurately	accurately	ADV
ajbmeb-1463	142	68	and	and	CCONJ
ajbmeb-1463	142	69	fairly	fairly	ADV
ajbmeb-1463	142	70	.	.	PUNCT
ajbmeb-1463	143	1	2	2	X
ajbmeb-1463	143	2	.	.	NOUN
ajbmeb-1463	143	3	measuring	measure	VERB
ajbmeb-1463	143	4	performance	performance	NOUN
ajbmeb-1463	143	5	according	accord	VERB
ajbmeb-1463	143	6	to	to	ADP
ajbmeb-1463	143	7	resource	resource	NOUN
ajbmeb-1463	143	8	consumption	consumption	NOUN
ajbmeb-1463	143	9	accounting	accounting	NOUN
ajbmeb-1463	143	10	method	method	NOUN
ajbmeb-1463	143	11	:	:	PUNCT
ajbmeb-1463	143	12	the	the	DET
ajbmeb-1463	143	13	performance	performance	NOUN
ajbmeb-1463	143	14	of	of	ADP
ajbmeb-1463	143	15	the	the	DET
ajbmeb-1463	143	16	head	head	NOUN
ajbmeb-1463	143	17	of	of	ADP
ajbmeb-1463	143	18	eye	eye	NOUN
ajbmeb-1463	143	19	drops	drop	VERB
ajbmeb-1463	143	20	department	department	NOUN
ajbmeb-1463	143	21	is	be	AUX
ajbmeb-1463	143	22	measured	measure	VERB
ajbmeb-1463	143	23	according	accord	VERB
ajbmeb-1463	143	24	to	to	ADP
ajbmeb-1463	143	25	resource	resource	NOUN
ajbmeb-1463	143	26	consumption	consumption	NOUN
ajbmeb-1463	143	27	accounting	accounting	NOUN
ajbmeb-1463	143	28	method	method	NOUN
ajbmeb-1463	143	29	by	by	ADP
ajbmeb-1463	143	30	matching	match	VERB
ajbmeb-1463	143	31	actual	actual	ADJ
ajbmeb-1463	143	32	costs	cost	NOUN
ajbmeb-1463	143	33	(	(	PUNCT
ajbmeb-1463	143	34	direct	direct	ADJ
ajbmeb-1463	143	35	materials	material	NOUN
ajbmeb-1463	143	36	,	,	PUNCT
ajbmeb-1463	143	37	direct	direct	ADJ
ajbmeb-1463	143	38	wages	wage	NOUN
ajbmeb-1463	143	39	,	,	PUNCT
ajbmeb-1463	143	40	indirect	indirect	ADJ
ajbmeb-1463	143	41	industrial	industrial	ADJ
ajbmeb-1463	143	42	costs	cost	NOUN
ajbmeb-1463	143	43	)	)	PUNCT
ajbmeb-1463	143	44	,	,	PUNCT
ajbmeb-1463	143	45	as	as	SCONJ
ajbmeb-1463	143	46	shown	show	VERB
ajbmeb-1463	143	47	in	in	ADP
ajbmeb-1463	143	48	the	the	DET
ajbmeb-1463	143	49	table	table	NOUN
ajbmeb-1463	143	50	(	(	PUNCT
ajbmeb-1463	143	51	2	2	NUM
ajbmeb-1463	143	52	)	)	PUNCT
ajbmeb-1463	143	53	and	and	CCONJ
ajbmeb-1463	143	54	table	table	NOUN
ajbmeb-1463	143	55	(	(	PUNCT
ajbmeb-1463	143	56	10	10	NUM
ajbmeb-1463	143	57	)	)	PUNCT
ajbmeb-1463	143	58	,	,	PUNCT
ajbmeb-1463	143	59	as	as	SCONJ
ajbmeb-1463	143	60	measured	measure	VERB
ajbmeb-1463	143	61	by	by	ADP
ajbmeb-1463	143	62	the	the	DET
ajbmeb-1463	143	63	method	method	NOUN
ajbmeb-1463	143	64	of	of	ADP
ajbmeb-1463	143	65	accounting	account	VERB
ajbmeb-1463	143	66	for	for	ADP
ajbmeb-1463	143	67	resource	resource	NOUN
ajbmeb-1463	143	68	consumption	consumption	NOUN
ajbmeb-1463	143	69	against	against	ADP
ajbmeb-1463	143	70	planned	plan	VERB
ajbmeb-1463	143	71	costs	cost	NOUN
ajbmeb-1463	143	72	,	,	PUNCT
ajbmeb-1463	143	73	to	to	PART
ajbmeb-1463	143	74	extract	extract	VERB
ajbmeb-1463	143	75	the	the	DET
ajbmeb-1463	143	76	value	value	NOUN
ajbmeb-1463	143	77	and	and	CCONJ
ajbmeb-1463	143	78	ratio	ratio	NOUN
ajbmeb-1463	143	79	of	of	ADP
ajbmeb-1463	143	80	deviations	deviation	NOUN
ajbmeb-1463	143	81	,	,	PUNCT
ajbmeb-1463	143	82	as	as	SCONJ
ajbmeb-1463	143	83	shown	show	VERB
ajbmeb-1463	143	84	in	in	ADP
ajbmeb-1463	143	85	the	the	DET
ajbmeb-1463	143	86	report	report	NOUN
ajbmeb-1463	143	87	shown	show	VERB
ajbmeb-1463	143	88	in	in	ADP
ajbmeb-1463	143	89	table	table	NOUN
ajbmeb-1463	143	90	(	(	PUNCT
ajbmeb-1463	143	91	13	13	NUM
ajbmeb-1463	143	92	)	)	PUNCT
ajbmeb-1463	143	93	below	below	ADV
ajbmeb-1463	143	94	:	:	PUNCT
ajbmeb-1463	143	95	table	table	NOUN
ajbmeb-1463	143	96	13	13	NUM
ajbmeb-1463	143	97	report	report	NOUN
ajbmeb-1463	143	98	of	of	ADP
ajbmeb-1463	143	99	the	the	DET
ajbmeb-1463	143	100	head	head	NOUN
ajbmeb-1463	143	101	of	of	ADP
ajbmeb-1463	143	102	the	the	DET
ajbmeb-1463	143	103	eye	eye	NOUN
ajbmeb-1463	143	104	drops	drop	VERB
ajbmeb-1463	143	105	department	department	NOUN
ajbmeb-1463	143	106	according	accord	VERB
ajbmeb-1463	143	107	to	to	ADP
ajbmeb-1463	143	108	the	the	DET
ajbmeb-1463	143	109	method	method	NOUN
ajbmeb-1463	143	110	of	of	ADP
ajbmeb-1463	143	111	accounting	accounting	NOUN
ajbmeb-1463	143	112	resource	resource	NOUN
ajbmeb-1463	143	113	consumption	consumption	NOUN
ajbmeb-1463	143	114	statement	statement	NOUN
ajbmeb-1463	143	115	actual	actual	ADJ
ajbmeb-1463	143	116	scheme	scheme	NOUN
ajbmeb-1463	143	117	deviation	deviation	NOUN
ajbmeb-1463	143	118	deviation	deviation	NOUN
ajbmeb-1463	143	119	percentage	percentage	NOUN
ajbmeb-1463	143	120	direct	direct	ADJ
ajbmeb-1463	143	121	material	material	NOUN
ajbmeb-1463	143	122	378،498,056	378،498,056	NUM
ajbmeb-1463	143	123	350،600،000	350،600،000	NUM
ajbmeb-1463	143	124	(	(	PUNCT
ajbmeb-1463	143	125	27،898،056	27،898،056	NUM
ajbmeb-1463	143	126	)	)	PUNCT
ajbmeb-1463	143	127	un	un	ADJ
ajbmeb-1463	143	128	-	-	ADJ
ajbmeb-1463	143	129	preferred	preferred	ADJ
ajbmeb-1463	143	130	8	8	NUM
ajbmeb-1463	143	131	%	%	NOUN
ajbmeb-1463	143	132	direct	direct	ADJ
ajbmeb-1463	143	133	wages	wage	NOUN
ajbmeb-1463	143	134	258،674،050	258،674،050	PROPN
ajbmeb-1463	143	135	234،000،000	234،000،000	NUM
ajbmeb-1463	143	136	(	(	PUNCT
ajbmeb-1463	143	137	24،674،050	24،674،050	NUM
ajbmeb-1463	143	138	)	)	PUNCT
ajbmeb-1463	143	139	un	un	ADJ
ajbmeb-1463	143	140	-	-	ADJ
ajbmeb-1463	143	141	preferred	preferred	ADJ
ajbmeb-1463	143	142	11	11	NUM
ajbmeb-1463	143	143	%	%	NOUN
ajbmeb-1463	143	144	indirect	indirect	ADJ
ajbmeb-1463	143	145	industrial	industrial	ADJ
ajbmeb-1463	143	146	costs	cost	NOUN
ajbmeb-1463	143	147	239،904،539	239،904،539	PROPN
ajbmeb-1463	143	148	211،000،000	211،000،000	NUM
ajbmeb-1463	143	149	(	(	PUNCT
ajbmeb-1463	143	150	28،904،539	28،904،539	NUM
ajbmeb-1463	143	151	)	)	PUNCT
ajbmeb-1463	143	152	un	un	ADJ
ajbmeb-1463	143	153	-	-	ADJ
ajbmeb-1463	143	154	preferred	preferred	ADJ
ajbmeb-1463	143	155	14	14	NUM
ajbmeb-1463	143	156	%	%	NOUN
ajbmeb-1463	143	157	total	total	ADJ
ajbmeb-1463	143	158	877،076،645	877،076،645	PROPN
ajbmeb-1463	143	159	796،600،000	796،600،000	NUM
ajbmeb-1463	143	160	(	(	PUNCT
ajbmeb-1463	143	161	81،476،645	81،476،645	PROPN
ajbmeb-1463	143	162	)	)	PUNCT
ajbmeb-1463	143	163	un	un	ADJ
ajbmeb-1463	143	164	-	-	ADJ
ajbmeb-1463	143	165	preferred	preferred	ADJ
ajbmeb-1463	143	166	10	10	NUM
ajbmeb-1463	143	167	%	%	NOUN
ajbmeb-1463	143	168	source	source	NOUN
ajbmeb-1463	143	169	:	:	PUNCT
ajbmeb-1463	143	170	table	table	NOUN
ajbmeb-1463	143	171	of	of	ADP
ajbmeb-1463	143	172	researchers	researcher	NOUN
ajbmeb-1463	143	173	'	'	PART
ajbmeb-1463	143	174	preparation	preparation	NOUN
ajbmeb-1463	143	175	based	base	VERB
ajbmeb-1463	143	176	on	on	ADP
ajbmeb-1463	143	177	results	result	NOUN
ajbmeb-1463	143	178	and	and	CCONJ
ajbmeb-1463	143	179	company	company	NOUN
ajbmeb-1463	143	180	data	datum	NOUN
ajbmeb-1463	143	181	.	.	PUNCT
ajbmeb-1463	144	1	from	from	ADP
ajbmeb-1463	144	2	the	the	DET
ajbmeb-1463	144	3	report	report	NOUN
ajbmeb-1463	144	4	shown	show	VERB
ajbmeb-1463	144	5	in	in	ADP
ajbmeb-1463	144	6	table	table	NOUN
ajbmeb-1463	144	7	13	13	NUM
ajbmeb-1463	144	8	,	,	PUNCT
ajbmeb-1463	144	9	it	it	PRON
ajbmeb-1463	144	10	is	be	AUX
ajbmeb-1463	144	11	clear	clear	ADJ
ajbmeb-1463	144	12	that	that	SCONJ
ajbmeb-1463	144	13	the	the	DET
ajbmeb-1463	144	14	performance	performance	NOUN
ajbmeb-1463	144	15	of	of	ADP
ajbmeb-1463	144	16	the	the	DET
ajbmeb-1463	144	17	chief	chief	NOUN
ajbmeb-1463	144	18	of	of	ADP
ajbmeb-1463	144	19	the	the	DET
ajbmeb-1463	144	20	eye	eye	NOUN
ajbmeb-1463	144	21	drops	drop	VERB
ajbmeb-1463	144	22	section	section	NOUN
ajbmeb-1463	144	23	,	,	PUNCT
ajbmeb-1463	144	24	relying	rely	VERB
ajbmeb-1463	144	25	on	on	ADP
ajbmeb-1463	144	26	the	the	DET
ajbmeb-1463	144	27	method	method	NOUN
ajbmeb-1463	144	28	of	of	ADP
ajbmeb-1463	144	29	accounting	account	VERB
ajbmeb-1463	144	30	for	for	ADP
ajbmeb-1463	144	31	resource	resource	NOUN
ajbmeb-1463	144	32	consumption	consumption	NOUN
ajbmeb-1463	144	33	in	in	ADP
ajbmeb-1463	144	34	allocating	allocate	VERB
ajbmeb-1463	144	35	indirect	indirect	ADJ
ajbmeb-1463	144	36	industrial	industrial	ADJ
ajbmeb-1463	144	37	costs	cost	NOUN
ajbmeb-1463	144	38	,	,	PUNCT
ajbmeb-1463	144	39	has	have	AUX
ajbmeb-1463	144	40	changed	change	VERB
ajbmeb-1463	144	41	from	from	ADP
ajbmeb-1463	144	42	that	that	PRON
ajbmeb-1463	144	43	of	of	ADP
ajbmeb-1463	144	44	the	the	DET
ajbmeb-1463	144	45	traditional	traditional	ADJ
ajbmeb-1463	144	46	system	system	NOUN
ajbmeb-1463	144	47	,	,	PUNCT
ajbmeb-1463	144	48	because	because	SCONJ
ajbmeb-1463	144	49	the	the	DET
ajbmeb-1463	144	50	value	value	NOUN
ajbmeb-1463	144	51	and	and	CCONJ
ajbmeb-1463	144	52	percentage	percentage	NOUN
ajbmeb-1463	144	53	of	of	ADP
ajbmeb-1463	144	54	deviations	deviation	NOUN
ajbmeb-1463	144	55	has	have	AUX
ajbmeb-1463	144	56	changed	change	VERB
ajbmeb-1463	144	57	by	by	ADP
ajbmeb-1463	144	58	the	the	DET
ajbmeb-1463	144	59	decrease	decrease	NOUN
ajbmeb-1463	144	60	after	after	ADP
ajbmeb-1463	144	61	the	the	DET
ajbmeb-1463	144	62	value	value	NOUN
ajbmeb-1463	144	63	of	of	ADP
ajbmeb-1463	144	64	deviations	deviation	NOUN
ajbmeb-1463	144	65	for	for	ADP
ajbmeb-1463	144	66	indirect	indirect	ADJ
ajbmeb-1463	144	67	industrial	industrial	ADJ
ajbmeb-1463	144	68	costs	cost	NOUN
ajbmeb-1463	144	69	in	in	ADP
ajbmeb-1463	144	70	the	the	DET
ajbmeb-1463	144	71	traditional	traditional	ADJ
ajbmeb-1463	144	72	system	system	NOUN
ajbmeb-1463	144	73	(	(	PUNCT
ajbmeb-1463	144	74	123,271,078	123,271,078	NUM
ajbmeb-1463	144	75	)	)	PUNCT
ajbmeb-1463	144	76	its	its	PRON
ajbmeb-1463	144	77	proportion	proportion	NOUN
ajbmeb-1463	144	78	(	(	PUNCT
ajbmeb-1463	144	79	58	58	NUM
ajbmeb-1463	144	80	%	%	NOUN
ajbmeb-1463	144	81	)	)	PUNCT
ajbmeb-1463	144	82	has	have	AUX
ajbmeb-1463	144	83	become	become	VERB
ajbmeb-1463	144	84	(	(	PUNCT
ajbmeb-1463	144	85	28,904,539	28,904,539	NUM
ajbmeb-1463	144	86	)	)	PUNCT
ajbmeb-1463	144	87	and	and	CCONJ
ajbmeb-1463	144	88	its	its	PRON
ajbmeb-1463	144	89	proportion	proportion	NOUN
ajbmeb-1463	144	90	(	(	PUNCT
ajbmeb-1463	144	91	14	14	NUM
ajbmeb-1463	144	92	%	%	NOUN
ajbmeb-1463	144	93	)	)	PUNCT
ajbmeb-1463	144	94	,	,	PUNCT
ajbmeb-1463	144	95	and	and	CCONJ
ajbmeb-1463	144	96	the	the	DET
ajbmeb-1463	144	97	performance	performance	NOUN
ajbmeb-1463	144	98	of	of	ADP
ajbmeb-1463	144	99	the	the	DET
ajbmeb-1463	144	100	director	director	NOUN
ajbmeb-1463	144	101	of	of	ADP
ajbmeb-1463	144	102	this	this	DET
ajbmeb-1463	144	103	section	section	NOUN
ajbmeb-1463	144	104	is	be	AUX
ajbmeb-1463	144	105	thus	thus	ADV
ajbmeb-1463	144	106	judged	judge	VERB
ajbmeb-1463	144	107	better	well	ADV
ajbmeb-1463	144	108	than	than	ADP
ajbmeb-1463	144	109	in	in	ADP
ajbmeb-1463	144	110	the	the	DET
ajbmeb-1463	144	111	past	past	NOUN
ajbmeb-1463	144	112	by	by	ADP
ajbmeb-1463	144	113	relying	rely	VERB
ajbmeb-1463	144	114	on	on	ADP
ajbmeb-1463	144	115	the	the	DET
ajbmeb-1463	144	116	deviations	deviation	NOUN
ajbmeb-1463	144	117	outlined	outline	VERB
ajbmeb-1463	144	118	in	in	ADP
ajbmeb-1463	144	119	the	the	DET
ajbmeb-1463	144	120	reports	report	NOUN
ajbmeb-1463	144	121	.	.	PUNCT
ajbmeb-1463	145	1	thus	thus	ADV
ajbmeb-1463	145	2	,	,	PUNCT
ajbmeb-1463	145	3	after	after	ADP
ajbmeb-1463	145	4	the	the	DET
ajbmeb-1463	145	5	findings	finding	NOUN
ajbmeb-1463	145	6	,	,	PUNCT
ajbmeb-1463	145	7	the	the	DET
ajbmeb-1463	145	8	hypothesis	hypothesis	NOUN
ajbmeb-1463	145	9	was	be	AUX
ajbmeb-1463	145	10	accepted	accept	VERB
ajbmeb-1463	145	11	that	that	SCONJ
ajbmeb-1463	145	12	differing	differ	VERB
ajbmeb-1463	145	13	deviations	deviation	NOUN
ajbmeb-1463	145	14	according	accord	VERB
ajbmeb-1463	145	15	to	to	ADP
ajbmeb-1463	145	16	the	the	DET
ajbmeb-1463	145	17	method	method	NOUN
ajbmeb-1463	145	18	of	of	ADP
ajbmeb-1463	145	19	accounting	account	VERB
ajbmeb-1463	145	20	for	for	ADP
ajbmeb-1463	145	21	resource	resource	NOUN
ajbmeb-1463	145	22	consumption	consumption	NOUN
ajbmeb-1463	145	23	had	have	VERB
ajbmeb-1463	145	24	an	an	DET
ajbmeb-1463	145	25	impact	impact	NOUN
ajbmeb-1463	145	26	on	on	ADP
ajbmeb-1463	145	27	the	the	DET
ajbmeb-1463	145	28	effectiveness	effectiveness	NOUN
ajbmeb-1463	145	29	of	of	ADP
ajbmeb-1463	145	30	accountability	accountability	NOUN
ajbmeb-1463	145	31	.	.	PUNCT
ajbmeb-1463	146	1	4	4	X
ajbmeb-1463	146	2	.	.	X
ajbmeb-1463	146	3	conclusions	conclusion	NOUN
ajbmeb-1463	146	4	the	the	DET
ajbmeb-1463	146	5	method	method	NOUN
ajbmeb-1463	146	6	of	of	ADP
ajbmeb-1463	146	7	accounting	account	VERB
ajbmeb-1463	146	8	for	for	ADP
ajbmeb-1463	146	9	resource	resource	NOUN
ajbmeb-1463	146	10	consumption	consumption	NOUN
ajbmeb-1463	146	11	from	from	ADP
ajbmeb-1463	146	12	important	important	ADJ
ajbmeb-1463	146	13	cost	cost	NOUN
ajbmeb-1463	146	14	management	management	NOUN
ajbmeb-1463	146	15	systems	system	NOUN
ajbmeb-1463	146	16	is	be	AUX
ajbmeb-1463	146	17	the	the	DET
ajbmeb-1463	146	18	result	result	NOUN
ajbmeb-1463	146	19	of	of	ADP
ajbmeb-1463	146	20	its	its	PRON
ajbmeb-1463	146	21	ability	ability	NOUN
ajbmeb-1463	146	22	to	to	PART
ajbmeb-1463	146	23	track	track	VERB
ajbmeb-1463	146	24	inactive	inactive	ADJ
ajbmeb-1463	146	25	energy	energy	NOUN
ajbmeb-1463	146	26	for	for	ADP
ajbmeb-1463	146	27	the	the	DET
ajbmeb-1463	146	28	purpose	purpose	NOUN
ajbmeb-1463	146	29	of	of	ADP
ajbmeb-1463	146	30	reducing	reduce	VERB
ajbmeb-1463	146	31	its	its	PRON
ajbmeb-1463	146	32	ratio	ratio	NOUN
ajbmeb-1463	146	33	.	.	PUNCT
ajbmeb-1463	147	1	the	the	DET
ajbmeb-1463	147	2	method	method	NOUN
ajbmeb-1463	147	3	of	of	ADP
ajbmeb-1463	147	4	accounting	account	VERB
ajbmeb-1463	147	5	for	for	ADP
ajbmeb-1463	147	6	resource	resource	NOUN
ajbmeb-1463	147	7	consumption	consumption	NOUN
ajbmeb-1463	147	8	from	from	ADP
ajbmeb-1463	147	9	important	important	ADJ
ajbmeb-1463	147	10	cost	cost	NOUN
ajbmeb-1463	147	11	management	management	NOUN
ajbmeb-1463	147	12	systems	system	NOUN
ajbmeb-1463	147	13	is	be	AUX
ajbmeb-1463	147	14	also	also	ADV
ajbmeb-1463	147	15	a	a	DET
ajbmeb-1463	147	16	result	result	NOUN
ajbmeb-1463	147	17	of	of	ADP
ajbmeb-1463	147	18	its	its	PRON
ajbmeb-1463	147	19	ability	ability	NOUN
ajbmeb-1463	147	20	to	to	PART
ajbmeb-1463	147	21	provide	provide	VERB
ajbmeb-1463	147	22	information	information	NOUN
ajbmeb-1463	147	23	that	that	PRON
ajbmeb-1463	147	24	helps	help	VERB
ajbmeb-1463	147	25	detect	detect	VERB
ajbmeb-1463	147	26	deviations	deviation	NOUN
ajbmeb-1463	147	27	at	at	ADP
ajbmeb-1463	147	28	an	an	DET
ajbmeb-1463	147	29	early	early	ADJ
ajbmeb-1463	147	30	time	time	NOUN
ajbmeb-1463	147	31	,	,	PUNCT
ajbmeb-1463	147	32	thus	thus	ADV
ajbmeb-1463	147	33	allowing	allow	VERB
ajbmeb-1463	147	34	managers	manager	NOUN
ajbmeb-1463	147	35	to	to	PART
ajbmeb-1463	147	36	take	take	VERB
ajbmeb-1463	147	37	corrective	corrective	ADJ
ajbmeb-1463	147	38	action	action	NOUN
ajbmeb-1463	147	39	american	american	ADJ
ajbmeb-1463	147	40	journal	journal	PROPN
ajbmeb-1463	147	41	of	of	ADP
ajbmeb-1463	147	42	business	business	NOUN
ajbmeb-1463	147	43	management	management	NOUN
ajbmeb-1463	147	44	,	,	PUNCT
ajbmeb-1463	147	45	economics	economic	NOUN
ajbmeb-1463	147	46	and	and	CCONJ
ajbmeb-1463	147	47	banking	banking	NOUN
ajbmeb-1463	147	48	volume	volume	NOUN
ajbmeb-1463	147	49	18	18	NUM
ajbmeb-1463	147	50	nov	nov	PROPN
ajbmeb-1463	147	51	.	.	PROPN
ajbmeb-1463	147	52	,	,	PUNCT
ajbmeb-1463	147	53	2023	2023	NUM
ajbmeb-1463	147	54	p	p	NOUN
ajbmeb-1463	147	55	a	a	DET
ajbmeb-1463	147	56	g	g	NOUN
ajbmeb-1463	147	57	e	e	NOUN
ajbmeb-1463	147	58	|	|	ADV
ajbmeb-1463	147	59	97	97	NUM
ajbmeb-1463	147	60	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1463	147	61	or	or	CCONJ
ajbmeb-1463	147	62	exploit	exploit	VERB
ajbmeb-1463	147	63	available	available	ADJ
ajbmeb-1463	147	64	opportunities	opportunity	NOUN
ajbmeb-1463	147	65	.	.	PUNCT
ajbmeb-1463	148	1	as	as	ADV
ajbmeb-1463	148	2	well	well	ADV
ajbmeb-1463	148	3	as	as	ADP
ajbmeb-1463	148	4	providing	provide	VERB
ajbmeb-1463	148	5	information	information	NOUN
ajbmeb-1463	148	6	according	accord	VERB
ajbmeb-1463	148	7	to	to	ADP
ajbmeb-1463	148	8	the	the	DET
ajbmeb-1463	148	9	method	method	NOUN
ajbmeb-1463	148	10	of	of	ADP
ajbmeb-1463	148	11	accounting	account	VERB
ajbmeb-1463	148	12	for	for	ADP
ajbmeb-1463	148	13	resource	resource	NOUN
ajbmeb-1463	148	14	consumption	consumption	NOUN
ajbmeb-1463	148	15	,	,	PUNCT
ajbmeb-1463	148	16	it	it	PRON
ajbmeb-1463	148	17	helps	help	VERB
ajbmeb-1463	148	18	measure	measure	VERB
ajbmeb-1463	148	19	deviations	deviation	NOUN
ajbmeb-1463	148	20	that	that	PRON
ajbmeb-1463	148	21	contribute	contribute	VERB
ajbmeb-1463	148	22	to	to	ADP
ajbmeb-1463	148	23	rationalizing	rationalize	VERB
ajbmeb-1463	148	24	management	management	NOUN
ajbmeb-1463	148	25	's	's	PART
ajbmeb-1463	148	26	decisions	decision	NOUN
ajbmeb-1463	148	27	.	.	PUNCT
ajbmeb-1463	149	1	deviations	deviation	NOUN
ajbmeb-1463	149	2	after	after	ADP
ajbmeb-1463	149	3	the	the	DET
ajbmeb-1463	149	4	use	use	NOUN
ajbmeb-1463	149	5	of	of	ADP
ajbmeb-1463	149	6	resource	resource	NOUN
ajbmeb-1463	149	7	consumption	consumption	NOUN
ajbmeb-1463	149	8	accounting	accounting	NOUN
ajbmeb-1463	149	9	method	method	NOUN
ajbmeb-1463	149	10	(	(	PUNCT
ajbmeb-1463	149	11	10	10	NUM
ajbmeb-1463	149	12	%	%	NOUN
ajbmeb-1463	149	13	)	)	PUNCT
ajbmeb-1463	149	14	,	,	PUNCT
ajbmeb-1463	149	15	while	while	SCONJ
ajbmeb-1463	149	16	deviations	deviation	NOUN
ajbmeb-1463	149	17	before	before	ADP
ajbmeb-1463	149	18	the	the	DET
ajbmeb-1463	149	19	application	application	NOUN
ajbmeb-1463	149	20	of	of	ADP
ajbmeb-1463	149	21	resource	resource	NOUN
ajbmeb-1463	149	22	consumption	consumption	NOUN
ajbmeb-1463	149	23	accounting	accounting	NOUN
ajbmeb-1463	149	24	method	method	NOUN
ajbmeb-1463	149	25	(	(	PUNCT
ajbmeb-1463	149	26	22	22	NUM
ajbmeb-1463	149	27	%	%	NOUN
ajbmeb-1463	149	28	)	)	PUNCT
ajbmeb-1463	149	29	,	,	PUNCT
ajbmeb-1463	149	30	this	this	DET
ajbmeb-1463	149	31	information	information	NOUN
ajbmeb-1463	149	32	directs	direct	VERB
ajbmeb-1463	149	33	management	management	NOUN
ajbmeb-1463	149	34	to	to	PART
ajbmeb-1463	149	35	make	make	VERB
ajbmeb-1463	149	36	decisions	decision	NOUN
ajbmeb-1463	149	37	in	in	ADP
ajbmeb-1463	149	38	order	order	NOUN
ajbmeb-1463	149	39	to	to	PART
ajbmeb-1463	149	40	judge	judge	VERB
ajbmeb-1463	149	41	the	the	DET
ajbmeb-1463	149	42	effectiveness	effectiveness	NOUN
ajbmeb-1463	149	43	of	of	ADP
ajbmeb-1463	149	44	the	the	DET
ajbmeb-1463	149	45	company	company	NOUN
ajbmeb-1463	149	46	's	's	PART
ajbmeb-1463	149	47	responsibility	responsibility	NOUN
ajbmeb-1463	149	48	positions	position	NOUN
ajbmeb-1463	149	49	.	.	PUNCT
ajbmeb-1463	150	1	the	the	DET
ajbmeb-1463	150	2	unemployed	unemployed	ADJ
ajbmeb-1463	150	3	energy	energy	NOUN
ajbmeb-1463	150	4	ratio	ratio	NOUN
ajbmeb-1463	150	5	was	be	AUX
ajbmeb-1463	150	6	28	28	NUM
ajbmeb-1463	150	7	%	%	NOUN
ajbmeb-1463	150	8	,	,	PUNCT
ajbmeb-1463	150	9	an	an	DET
ajbmeb-1463	150	10	information	information	NOUN
ajbmeb-1463	150	11	that	that	PRON
ajbmeb-1463	150	12	helps	help	VERB
ajbmeb-1463	150	13	the	the	DET
ajbmeb-1463	150	14	company	company	NOUN
ajbmeb-1463	150	15	's	's	PART
ajbmeb-1463	150	16	management	management	NOUN
ajbmeb-1463	150	17	to	to	PART
ajbmeb-1463	150	18	dispose	dispose	VERB
ajbmeb-1463	150	19	of	of	ADP
ajbmeb-1463	150	20	it	it	PRON
ajbmeb-1463	150	21	or	or	CCONJ
ajbmeb-1463	150	22	exploit	exploit	VERB
ajbmeb-1463	150	23	it	it	PRON
ajbmeb-1463	150	24	to	to	PART
ajbmeb-1463	150	25	improve	improve	VERB
ajbmeb-1463	150	26	performance	performance	NOUN
ajbmeb-1463	150	27	.	.	PUNCT
ajbmeb-1463	151	1	based	base	VERB
ajbmeb-1463	151	2	on	on	ADP
ajbmeb-1463	151	3	the	the	DET
ajbmeb-1463	151	4	findings	finding	NOUN
ajbmeb-1463	151	5	,	,	PUNCT
ajbmeb-1463	151	6	there	there	PRON
ajbmeb-1463	151	7	is	be	VERB
ajbmeb-1463	151	8	a	a	DET
ajbmeb-1463	151	9	need	need	NOUN
ajbmeb-1463	151	10	to	to	PART
ajbmeb-1463	151	11	develop	develop	VERB
ajbmeb-1463	151	12	the	the	DET
ajbmeb-1463	151	13	traditional	traditional	ADJ
ajbmeb-1463	151	14	system	system	NOUN
ajbmeb-1463	151	15	of	of	ADP
ajbmeb-1463	151	16	the	the	DET
ajbmeb-1463	151	17	company	company	NOUN
ajbmeb-1463	151	18	in	in	ADP
ajbmeb-1463	151	19	question	question	NOUN
ajbmeb-1463	151	20	,	,	PUNCT
ajbmeb-1463	151	21	which	which	PRON
ajbmeb-1463	151	22	is	be	AUX
ajbmeb-1463	151	23	no	no	ADV
ajbmeb-1463	151	24	longer	long	ADV
ajbmeb-1463	151	25	commensurate	commensurate	ADJ
ajbmeb-1463	151	26	with	with	ADP
ajbmeb-1463	151	27	today	today	NOUN
ajbmeb-1463	151	28	's	's	PART
ajbmeb-1463	151	29	business	business	NOUN
ajbmeb-1463	151	30	environment	environment	NOUN
ajbmeb-1463	151	31	.	.	PUNCT
ajbmeb-1463	152	1	as	as	ADV
ajbmeb-1463	152	2	well	well	ADV
ajbmeb-1463	152	3	as	as	ADP
ajbmeb-1463	152	4	the	the	DET
ajbmeb-1463	152	5	need	need	NOUN
ajbmeb-1463	152	6	to	to	PART
ajbmeb-1463	152	7	take	take	VERB
ajbmeb-1463	152	8	advantage	advantage	NOUN
ajbmeb-1463	152	9	of	of	ADP
ajbmeb-1463	152	10	the	the	DET
ajbmeb-1463	152	11	application	application	NOUN
ajbmeb-1463	152	12	of	of	ADP
ajbmeb-1463	152	13	resource	resource	NOUN
ajbmeb-1463	152	14	consumption	consumption	NOUN
ajbmeb-1463	152	15	accounting	accounting	NOUN
ajbmeb-1463	152	16	in	in	ADP
ajbmeb-1463	152	17	the	the	DET
ajbmeb-1463	152	18	company	company	NOUN
ajbmeb-1463	152	19	in	in	ADP
ajbmeb-1463	152	20	question	question	NOUN
ajbmeb-1463	152	21	in	in	ADP
ajbmeb-1463	152	22	order	order	NOUN
ajbmeb-1463	152	23	to	to	PART
ajbmeb-1463	152	24	manage	manage	VERB
ajbmeb-1463	152	25	costs	cost	NOUN
ajbmeb-1463	152	26	because	because	SCONJ
ajbmeb-1463	152	27	it	it	PRON
ajbmeb-1463	152	28	provides	provide	VERB
ajbmeb-1463	152	29	information	information	NOUN
ajbmeb-1463	152	30	that	that	PRON
ajbmeb-1463	152	31	helps	help	VERB
ajbmeb-1463	152	32	detect	detect	VERB
ajbmeb-1463	152	33	deviations	deviation	NOUN
ajbmeb-1463	152	34	and	and	CCONJ
ajbmeb-1463	152	35	thereby	thereby	ADV
ajbmeb-1463	152	36	increase	increase	VERB
ajbmeb-1463	152	37	the	the	DET
ajbmeb-1463	152	38	effectiveness	effectiveness	NOUN
ajbmeb-1463	152	39	of	of	ADP
ajbmeb-1463	152	40	the	the	DET
ajbmeb-1463	152	41	company	company	NOUN
ajbmeb-1463	152	42	's	's	PART
ajbmeb-1463	152	43	responsibility	responsibility	NOUN
ajbmeb-1463	152	44	positions	position	NOUN
ajbmeb-1463	152	45	and	and	CCONJ
ajbmeb-1463	152	46	reduce	reduce	VERB
ajbmeb-1463	152	47	costs	cost	NOUN
ajbmeb-1463	152	48	.	.	PUNCT
ajbmeb-1463	153	1	finally	finally	ADV
ajbmeb-1463	153	2	,	,	PUNCT
ajbmeb-1463	153	3	the	the	DET
ajbmeb-1463	153	4	method	method	NOUN
ajbmeb-1463	153	5	of	of	ADP
ajbmeb-1463	153	6	accounting	account	VERB
ajbmeb-1463	153	7	for	for	ADP
ajbmeb-1463	153	8	resource	resource	NOUN
ajbmeb-1463	153	9	consumption	consumption	NOUN
ajbmeb-1463	153	10	should	should	AUX
ajbmeb-1463	153	11	be	be	AUX
ajbmeb-1463	153	12	applied	apply	VERB
ajbmeb-1463	153	13	in	in	ADP
ajbmeb-1463	153	14	the	the	DET
ajbmeb-1463	153	15	company	company	NOUN
ajbmeb-1463	153	16	in	in	ADP
ajbmeb-1463	153	17	question	question	NOUN
ajbmeb-1463	153	18	,	,	PUNCT
ajbmeb-1463	153	19	as	as	SCONJ
ajbmeb-1463	153	20	it	it	PRON
ajbmeb-1463	153	21	is	be	AUX
ajbmeb-1463	153	22	working	work	VERB
ajbmeb-1463	153	23	to	to	PART
ajbmeb-1463	153	24	provide	provide	VERB
ajbmeb-1463	153	25	information	information	NOUN
ajbmeb-1463	153	26	to	to	ADP
ajbmeb-1463	153	27	the	the	DET
ajbmeb-1463	153	28	company	company	NOUN
ajbmeb-1463	153	29	's	's	PART
ajbmeb-1463	153	30	management	management	NOUN
ajbmeb-1463	153	31	on	on	ADP
ajbmeb-1463	153	32	inactive	inactive	ADJ
ajbmeb-1463	153	33	energy	energy	NOUN
ajbmeb-1463	153	34	with	with	ADP
ajbmeb-1463	153	35	a	a	DET
ajbmeb-1463	153	36	view	view	NOUN
ajbmeb-1463	153	37	to	to	ADP
ajbmeb-1463	153	38	improving	improve	VERB
ajbmeb-1463	153	39	and	and	CCONJ
ajbmeb-1463	153	40	exploiting	exploit	VERB
ajbmeb-1463	153	41	it	it	PRON
ajbmeb-1463	153	42	.	.	PUNCT
ajbmeb-1463	154	1	sources	source	NOUN
ajbmeb-1463	154	2	sources	source	NOUN
ajbmeb-1463	154	3	in	in	ADP
ajbmeb-1463	154	4	arabic	arabic	ADJ
ajbmeb-1463	154	5	1	1	NUM
ajbmeb-1463	154	6	.	.	PUNCT
ajbmeb-1463	155	1	abu	abu	PROPN
ajbmeb-1463	155	2	sha	sha	PROPN
ajbmeb-1463	155	3	'	'	PROPN
ajbmeb-1463	155	4	aisha	aisha	PROPN
ajbmeb-1463	155	5	,	,	PUNCT
ajbmeb-1463	155	6	ahmed	ahmed	PROPN
ajbmeb-1463	155	7	mukhtar	mukhtar	PROPN
ajbmeb-1463	155	8	ismail	ismail	PROPN
ajbmeb-1463	155	9	(	(	PUNCT
ajbmeb-1463	155	10	2016	2016	NUM
ajbmeb-1463	155	11	)	)	PUNCT
ajbmeb-1463	155	12	,	,	PUNCT
ajbmeb-1463	155	13	accounting	account	VERB
ajbmeb-1463	155	14	for	for	ADP
ajbmeb-1463	155	15	resource	resource	NOUN
ajbmeb-1463	155	16	consumption	consumption	NOUN
ajbmeb-1463	155	17	as	as	ADP
ajbmeb-1463	155	18	an	an	DET
ajbmeb-1463	155	19	entry	entry	NOUN
ajbmeb-1463	155	20	point	point	NOUN
ajbmeb-1463	155	21	for	for	ADP
ajbmeb-1463	155	22	the	the	DET
ajbmeb-1463	155	23	development	development	NOUN
ajbmeb-1463	155	24	of	of	ADP
ajbmeb-1463	155	25	cost	cost	NOUN
ajbmeb-1463	155	26	management	management	NOUN
ajbmeb-1463	155	27	systems	system	NOUN
ajbmeb-1463	155	28	in	in	ADP
ajbmeb-1463	155	29	the	the	DET
ajbmeb-1463	155	30	modern	modern	ADJ
ajbmeb-1463	155	31	manufacturing	manufacturing	NOUN
ajbmeb-1463	155	32	environment	environment	NOUN
ajbmeb-1463	155	33	,	,	PUNCT
ajbmeb-1463	155	34	scientific	scientific	ADJ
ajbmeb-1463	155	35	journal	journal	NOUN
ajbmeb-1463	155	36	of	of	ADP
ajbmeb-1463	155	37	business	business	NOUN
ajbmeb-1463	155	38	and	and	CCONJ
ajbmeb-1463	155	39	environmental	environmental	ADJ
ajbmeb-1463	155	40	studies	study	NOUN
ajbmeb-1463	155	41	,	,	PUNCT
ajbmeb-1463	155	42	suez	suez	PROPN
ajbmeb-1463	155	43	canal	canal	PROPN
ajbmeb-1463	155	44	university	university	PROPN
ajbmeb-1463	155	45	vol	vol	NOUN
ajbmeb-1463	155	46	.	.	PUNCT
ajbmeb-1463	156	1	7	7	NUM
ajbmeb-1463	156	2	,	,	PUNCT
ajbmeb-1463	156	3	no	no	INTJ
ajbmeb-1463	156	4	.	.	NOUN
ajbmeb-1463	156	5	1	1	NUM
ajbmeb-1463	156	6	,	,	PUNCT
ajbmeb-1463	156	7	egypt	egypt	PROPN
ajbmeb-1463	156	8	.	.	PUNCT
ajbmeb-1463	157	1	2	2	X
ajbmeb-1463	157	2	.	.	X
ajbmeb-1463	157	3	ahmed	ahmed	PROPN
ajbmeb-1463	157	4	,	,	PUNCT
ajbmeb-1463	157	5	osman	osman	PROPN
ajbmeb-1463	157	6	abdullah	abdullah	PROPN
ajbmeb-1463	157	7	mohamed	mohamed	PROPN
ajbmeb-1463	157	8	,	,	PUNCT
ajbmeb-1463	157	9	mansour	mansour	PROPN
ajbmeb-1463	157	10	,	,	PUNCT
ajbmeb-1463	157	11	abdel	abdel	PROPN
ajbmeb-1463	157	12	rahman	rahman	PROPN
ajbmeb-1463	157	13	al	al	PROPN
ajbmeb-1463	157	14	-	-	PUNCT
ajbmeb-1463	157	15	bakri	bakri	PROPN
ajbmeb-1463	157	16	(	(	PUNCT
ajbmeb-1463	157	17	2019	2019	NUM
ajbmeb-1463	157	18	)	)	PUNCT
ajbmeb-1463	157	19	,	,	PUNCT
ajbmeb-1463	157	20	role	role	NOUN
ajbmeb-1463	157	21	of	of	ADP
ajbmeb-1463	157	22	accountancy	accountancy	NOUN
ajbmeb-1463	157	23	in	in	ADP
ajbmeb-1463	157	24	evaluation	evaluation	NOUN
ajbmeb-1463	157	25	and	and	CCONJ
ajbmeb-1463	157	26	control	control	NOUN
ajbmeb-1463	157	27	of	of	ADP
ajbmeb-1463	157	28	the	the	DET
ajbmeb-1463	157	29	efficiency	efficiency	NOUN
ajbmeb-1463	157	30	of	of	ADP
ajbmeb-1463	157	31	the	the	DET
ajbmeb-1463	157	32	performance	performance	NOUN
ajbmeb-1463	157	33	of	of	ADP
ajbmeb-1463	157	34	industrial	industrial	ADJ
ajbmeb-1463	157	35	enterprises	enterprise	NOUN
ajbmeb-1463	157	36	:	:	PUNCT
ajbmeb-1463	157	37	field	field	NOUN
ajbmeb-1463	157	38	study	study	NOUN
ajbmeb-1463	157	39	of	of	ADP
ajbmeb-1463	157	40	the	the	DET
ajbmeb-1463	157	41	reconciliation	reconciliation	NOUN
ajbmeb-1463	157	42	factory	factory	NOUN
ajbmeb-1463	157	43	for	for	ADP
ajbmeb-1463	157	44	soap	soap	NOUN
ajbmeb-1463	157	45	,	,	PUNCT
ajbmeb-1463	157	46	unpublished	unpublished	ADJ
ajbmeb-1463	157	47	master	master	NOUN
ajbmeb-1463	157	48	's	's	PART
ajbmeb-1463	157	49	thesis	thesis	NOUN
ajbmeb-1463	157	50	,	,	PUNCT
ajbmeb-1463	157	51	graduate	graduate	NOUN
ajbmeb-1463	157	52	school	school	NOUN
ajbmeb-1463	157	53	,	,	PUNCT
ajbmeb-1463	157	54	niline	niline	PROPN
ajbmeb-1463	157	55	university	university	PROPN
ajbmeb-1463	157	56	,	,	PUNCT
ajbmeb-1463	157	57	sudan	sudan	PROPN
ajbmeb-1463	157	58	.	.	PUNCT
ajbmeb-1463	158	1	3	3	X
ajbmeb-1463	158	2	.	.	X
ajbmeb-1463	158	3	adam	adam	PROPN
ajbmeb-1463	158	4	,	,	PUNCT
ajbmeb-1463	158	5	mubarak	mubarak	PROPN
ajbmeb-1463	158	6	abdul	abdul	PROPN
ajbmeb-1463	158	7	-	-	PUNCT
ajbmeb-1463	158	8	jabbar	jabbar	PROPN
ajbmeb-1463	158	9	abdullah	abdullah	PROPN
ajbmeb-1463	158	10	(	(	PUNCT
ajbmeb-1463	158	11	2020	2020	NUM
ajbmeb-1463	158	12	)	)	PUNCT
ajbmeb-1463	158	13	,	,	PUNCT
ajbmeb-1463	158	14	accountability	accountability	NOUN
ajbmeb-1463	158	15	for	for	ADP
ajbmeb-1463	158	16	responsibility	responsibility	NOUN
ajbmeb-1463	158	17	and	and	CCONJ
ajbmeb-1463	158	18	its	its	PRON
ajbmeb-1463	158	19	impact	impact	NOUN
ajbmeb-1463	158	20	on	on	ADP
ajbmeb-1463	158	21	oversight	oversight	NOUN
ajbmeb-1463	158	22	and	and	CCONJ
ajbmeb-1463	158	23	financial	financial	ADJ
ajbmeb-1463	158	24	performance	performance	NOUN
ajbmeb-1463	158	25	assessment	assessment	NOUN
ajbmeb-1463	158	26	:	:	PUNCT
ajbmeb-1463	158	27	study	study	NOUN
ajbmeb-1463	158	28	on	on	ADP
ajbmeb-1463	158	29	a	a	DET
ajbmeb-1463	158	30	sample	sample	NOUN
ajbmeb-1463	158	31	of	of	ADP
ajbmeb-1463	158	32	industrial	industrial	ADJ
ajbmeb-1463	158	33	companies	company	NOUN
ajbmeb-1463	158	34	in	in	ADP
ajbmeb-1463	158	35	khartoum	khartoum	PROPN
ajbmeb-1463	158	36	state	state	PROPN
ajbmeb-1463	158	37	,	,	PUNCT
ajbmeb-1463	158	38	master	master	NOUN
ajbmeb-1463	158	39	's	's	PART
ajbmeb-1463	158	40	thesis	thesis	NOUN
ajbmeb-1463	158	41	,	,	PUNCT
ajbmeb-1463	158	42	graduate	graduate	NOUN
ajbmeb-1463	158	43	school	school	NOUN
ajbmeb-1463	158	44	,	,	PUNCT
ajbmeb-1463	158	45	sudan	sudan	PROPN
ajbmeb-1463	158	46	university	university	PROPN
ajbmeb-1463	158	47	of	of	ADP
ajbmeb-1463	158	48	science	science	NOUN
ajbmeb-1463	158	49	and	and	CCONJ
ajbmeb-1463	158	50	technology	technology	NOUN
ajbmeb-1463	158	51	,	,	PUNCT
ajbmeb-1463	158	52	sudan	sudan	PROPN
ajbmeb-1463	158	53	.	.	PUNCT
ajbmeb-1463	159	1	4	4	X
ajbmeb-1463	159	2	.	.	X
ajbmeb-1463	159	3	al	al	NOUN
ajbmeb-1463	159	4	-	-	PUNCT
ajbmeb-1463	159	5	ikyadi	ikyadi	NOUN
ajbmeb-1463	159	6	,	,	PUNCT
ajbmeb-1463	159	7	reham	reham	NOUN
ajbmeb-1463	159	8	awad	awad	PROPN
ajbmeb-1463	159	9	abdelaziz	abdelaziz	PROPN
ajbmeb-1463	159	10	shehata	shehata	PROPN
ajbmeb-1463	159	11	(	(	PUNCT
ajbmeb-1463	159	12	2019	2019	NUM
ajbmeb-1463	159	13	)	)	PUNCT
ajbmeb-1463	159	14	,	,	PUNCT
ajbmeb-1463	159	15	use	use	NOUN
ajbmeb-1463	159	16	of	of	ADP
ajbmeb-1463	159	17	resource	resource	NOUN
ajbmeb-1463	159	18	consumption	consumption	NOUN
ajbmeb-1463	159	19	accounting	accounting	NOUN
ajbmeb-1463	159	20	entrance	entrance	NOUN
ajbmeb-1463	159	21	in	in	ADP
ajbmeb-1463	159	22	the	the	DET
ajbmeb-1463	159	23	development	development	NOUN
ajbmeb-1463	159	24	of	of	ADP
ajbmeb-1463	159	25	planning	planning	NOUN
ajbmeb-1463	159	26	budgets	budget	NOUN
ajbmeb-1463	159	27	,	,	PUNCT
ajbmeb-1463	159	28	scientific	scientific	ADJ
ajbmeb-1463	159	29	journal	journal	NOUN
ajbmeb-1463	159	30	of	of	ADP
ajbmeb-1463	159	31	business	business	NOUN
ajbmeb-1463	159	32	and	and	CCONJ
ajbmeb-1463	159	33	environmental	environmental	ADJ
ajbmeb-1463	159	34	studies	study	NOUN
ajbmeb-1463	159	35	,	,	PUNCT
ajbmeb-1463	159	36	swiss	swiss	ADJ
ajbmeb-1463	159	37	canal	canal	PROPN
ajbmeb-1463	159	38	university	university	NOUN
ajbmeb-1463	159	39	vol	vol	NOUN
ajbmeb-1463	159	40	.	.	PROPN
ajbmeb-1463	160	1	10	10	NUM
ajbmeb-1463	160	2	,	,	PUNCT
ajbmeb-1463	160	3	no	no	INTJ
ajbmeb-1463	160	4	.	.	NOUN
ajbmeb-1463	160	5	3	3	NUM
ajbmeb-1463	160	6	,	,	PUNCT
ajbmeb-1463	160	7	egypt	egypt	PROPN
ajbmeb-1463	160	8	.	.	PUNCT
ajbmeb-1463	161	1	5	5	NUM
ajbmeb-1463	161	2	.	.	X
ajbmeb-1463	161	3	jouda	jouda	NOUN
ajbmeb-1463	161	4	,	,	PUNCT
ajbmeb-1463	161	5	abdulhakim	abdulhakim	PROPN
ajbmeb-1463	161	6	mustafa	mustafa	PROPN
ajbmeb-1463	161	7	mahmoud	mahmoud	PROPN
ajbmeb-1463	161	8	,	,	PUNCT
ajbmeb-1463	162	1	al	al	PROPN
ajbmeb-1463	162	2	sabwa	sabwa	PROPN
ajbmeb-1463	162	3	'	'	PUNCT
ajbmeb-1463	162	4	a	a	INTJ
ajbmeb-1463	162	5	,	,	PUNCT
ajbmeb-1463	162	6	suleiman	suleiman	PROPN
ajbmeb-1463	162	7	sanad	sanad	PROPN
ajbmeb-1463	162	8	(	(	PUNCT
ajbmeb-1463	162	9	2009	2009	NUM
ajbmeb-1463	162	10	)	)	PUNCT
ajbmeb-1463	162	11	,	,	PUNCT
ajbmeb-1463	162	12	the	the	DET
ajbmeb-1463	162	13	extent	extent	NOUN
ajbmeb-1463	162	14	of	of	ADP
ajbmeb-1463	162	15	accountability	accountability	NOUN
ajbmeb-1463	162	16	in	in	ADP
ajbmeb-1463	162	17	jordanian	jordanian	ADJ
ajbmeb-1463	162	18	hotels	hotel	NOUN
ajbmeb-1463	162	19	:	:	PUNCT
ajbmeb-1463	162	20	field	field	NOUN
ajbmeb-1463	162	21	study	study	NOUN
ajbmeb-1463	162	22	,	,	PUNCT
ajbmeb-1463	162	23	zarqa	zarqa	PROPN
ajbmeb-1463	162	24	journal	journal	PROPN
ajbmeb-1463	162	25	of	of	ADP
ajbmeb-1463	162	26	research	research	NOUN
ajbmeb-1463	162	27	and	and	CCONJ
ajbmeb-1463	162	28	humanitarian	humanitarian	ADJ
ajbmeb-1463	162	29	studies	study	NOUN
ajbmeb-1463	162	30	,	,	PUNCT
ajbmeb-1463	162	31	vol	vol	NOUN
ajbmeb-1463	162	32	.	.	PROPN
ajbmeb-1463	163	1	9	9	NUM
ajbmeb-1463	163	2	,	,	PUNCT
ajbmeb-1463	163	3	no	no	INTJ
ajbmeb-1463	163	4	.	.	NOUN
ajbmeb-1463	163	5	2	2	NUM
ajbmeb-1463	163	6	,	,	PUNCT
ajbmeb-1463	163	7	jordan	jordan	PROPN
ajbmeb-1463	163	8	.	.	PUNCT
ajbmeb-1463	164	1	6	6	NUM
ajbmeb-1463	164	2	.	.	X
ajbmeb-1463	164	3	al	al	PROPN
ajbmeb-1463	164	4	-	-	PUNCT
ajbmeb-1463	164	5	hussein	hussein	PROPN
ajbmeb-1463	164	6	,	,	PUNCT
ajbmeb-1463	164	7	mohammed	mohammed	PROPN
ajbmeb-1463	164	8	khalid	khalid	PROPN
ajbmeb-1463	164	9	abdallah	abdallah	PROPN
ajbmeb-1463	164	10	(	(	PUNCT
ajbmeb-1463	164	11	2016	2016	NUM
ajbmeb-1463	164	12	)	)	PUNCT
ajbmeb-1463	164	13	,	,	PUNCT
ajbmeb-1463	164	14	accounting	account	VERB
ajbmeb-1463	164	15	for	for	ADP
ajbmeb-1463	164	16	resource	resource	NOUN
ajbmeb-1463	164	17	consumption	consumption	NOUN
ajbmeb-1463	164	18	and	and	CCONJ
ajbmeb-1463	164	19	its	its	PRON
ajbmeb-1463	164	20	role	role	NOUN
ajbmeb-1463	164	21	in	in	ADP
ajbmeb-1463	164	22	cost	cost	NOUN
ajbmeb-1463	164	23	management	management	NOUN
ajbmeb-1463	164	24	of	of	ADP
ajbmeb-1463	164	25	health	health	NOUN
ajbmeb-1463	164	26	services	service	NOUN
ajbmeb-1463	164	27	:	:	PUNCT
ajbmeb-1463	164	28	case	case	NOUN
ajbmeb-1463	164	29	study	study	NOUN
ajbmeb-1463	164	30	of	of	ADP
ajbmeb-1463	164	31	the	the	DET
ajbmeb-1463	164	32	general	general	ADJ
ajbmeb-1463	164	33	administration	administration	NOUN
ajbmeb-1463	164	34	of	of	ADP
ajbmeb-1463	164	35	medical	medical	ADJ
ajbmeb-1463	164	36	services	service	NOUN
ajbmeb-1463	164	37	of	of	ADP
ajbmeb-1463	164	38	the	the	DET
ajbmeb-1463	164	39	armed	armed	ADJ
ajbmeb-1463	164	40	forces	force	NOUN
ajbmeb-1463	164	41	,	,	PUNCT
ajbmeb-1463	164	42	master	master	NOUN
ajbmeb-1463	164	43	's	's	PART
ajbmeb-1463	164	44	thesis	thesis	NOUN
ajbmeb-1463	164	45	,	,	PUNCT
ajbmeb-1463	164	46	faculty	faculty	NOUN
ajbmeb-1463	164	47	of	of	ADP
ajbmeb-1463	164	48	postgraduate	postgraduate	NOUN
ajbmeb-1463	164	49	studies	study	NOUN
ajbmeb-1463	164	50	,	,	PUNCT
ajbmeb-1463	164	51	sudan	sudan	PROPN
ajbmeb-1463	164	52	university	university	PROPN
ajbmeb-1463	164	53	of	of	ADP
ajbmeb-1463	164	54	science	science	NOUN
ajbmeb-1463	164	55	and	and	CCONJ
ajbmeb-1463	164	56	technology	technology	NOUN
ajbmeb-1463	164	57	,	,	PUNCT
ajbmeb-1463	164	58	sudan	sudan	PROPN
ajbmeb-1463	164	59	.	.	PUNCT
ajbmeb-1463	165	1	7	7	X
ajbmeb-1463	165	2	.	.	X
ajbmeb-1463	165	3	dallaham	dallaham	PROPN
ajbmeb-1463	165	4	,	,	PUNCT
ajbmeb-1463	165	5	suleiman	suleiman	PROPN
ajbmeb-1463	165	6	(	(	PUNCT
ajbmeb-1463	165	7	2008	2008	NUM
ajbmeb-1463	165	8	)	)	PUNCT
ajbmeb-1463	165	9	,	,	PUNCT
ajbmeb-1463	165	10	application	application	NOUN
ajbmeb-1463	165	11	of	of	ADP
ajbmeb-1463	165	12	accountability	accountability	NOUN
ajbmeb-1463	165	13	in	in	ADP
ajbmeb-1463	165	14	saudi	saudi	ADJ
ajbmeb-1463	165	15	private	private	ADJ
ajbmeb-1463	165	16	hospitals	hospital	NOUN
ajbmeb-1463	165	17	:	:	PUNCT
ajbmeb-1463	165	18	field	field	NOUN
ajbmeb-1463	165	19	study	study	NOUN
ajbmeb-1463	165	20	,	,	PUNCT
ajbmeb-1463	165	21	jerusalem	jerusalem	PROPN
ajbmeb-1463	165	22	open	open	PROPN
ajbmeb-1463	165	23	university	university	PROPN
ajbmeb-1463	165	24	journal	journal	NOUN
ajbmeb-1463	165	25	of	of	ADP
ajbmeb-1463	165	26	research	research	NOUN
ajbmeb-1463	165	27	and	and	CCONJ
ajbmeb-1463	165	28	studies	study	NOUN
ajbmeb-1463	165	29	,	,	PUNCT
ajbmeb-1463	165	30	al	al	PROPN
ajbmeb-1463	165	31	-	-	PUNCT
ajbmeb-1463	165	32	quds	quds	PROPN
ajbmeb-1463	165	33	open	open	ADJ
ajbmeb-1463	165	34	university	university	NOUN
ajbmeb-1463	165	35	,	,	PUNCT
ajbmeb-1463	165	36	14	14	NUM
ajbmeb-1463	165	37	,	,	PUNCT
ajbmeb-1463	165	38	palestine	palestine	PROPN
ajbmeb-1463	165	39	8	8	NUM
ajbmeb-1463	165	40	.	.	PUNCT
ajbmeb-1463	166	1	mr	mr	PROPN
ajbmeb-1463	166	2	.	.	PROPN
ajbmeb-1463	166	3	ali	ali	PROPN
ajbmeb-1463	166	4	mujahid	mujahid	PROPN
ajbmeb-1463	166	5	ahmed	ahmed	PROPN
ajbmeb-1463	166	6	(	(	PUNCT
ajbmeb-1463	166	7	2019	2019	NUM
ajbmeb-1463	166	8	)	)	PUNCT
ajbmeb-1463	166	9	,	,	PUNCT
ajbmeb-1463	166	10	proposed	propose	VERB
ajbmeb-1463	166	11	framework	framework	NOUN
ajbmeb-1463	166	12	for	for	ADP
ajbmeb-1463	166	13	the	the	DET
ajbmeb-1463	166	14	integration	integration	NOUN
ajbmeb-1463	166	15	of	of	ADP
ajbmeb-1463	166	16	rca	rca	PROPN
ajbmeb-1463	166	17	and	and	CCONJ
ajbmeb-1463	166	18	abcii	abcii	ADV
ajbmeb-1463	166	19	to	to	PART
ajbmeb-1463	166	20	strengthen	strengthen	VERB
ajbmeb-1463	166	21	customer	customer	NOUN
ajbmeb-1463	166	22	profitability	profitability	NOUN
ajbmeb-1463	166	23	management	management	NOUN
ajbmeb-1463	166	24	with	with	ADP
ajbmeb-1463	166	25	field	field	NOUN
ajbmeb-1463	166	26	study	study	NOUN
ajbmeb-1463	166	27	,	,	PUNCT
ajbmeb-1463	166	28	journal	journal	NOUN
ajbmeb-1463	166	29	of	of	ADP
ajbmeb-1463	166	30	contemporary	contemporary	PROPN
ajbmeb-1463	166	31	business	business	NOUN
ajbmeb-1463	166	32	studies	study	NOUN
ajbmeb-1463	166	33	,	,	PUNCT
ajbmeb-1463	166	34	kafr	kafr	PROPN
ajbmeb-1463	166	35	sheikh	sheikh	PROPN
ajbmeb-1463	166	36	university	university	PROPN
ajbmeb-1463	166	37	,	,	PUNCT
ajbmeb-1463	166	38	issue	issue	NOUN
ajbmeb-1463	166	39	(	(	PUNCT
ajbmeb-1463	166	40	7	7	NUM
ajbmeb-1463	166	41	)	)	PUNCT
ajbmeb-1463	166	42	,	,	PUNCT
ajbmeb-1463	166	43	egypt	egypt	PROPN
ajbmeb-1463	166	44	.	.	PUNCT
ajbmeb-1463	167	1	american	american	PROPN
ajbmeb-1463	167	2	journal	journal	PROPN
ajbmeb-1463	167	3	of	of	ADP
ajbmeb-1463	167	4	business	business	NOUN
ajbmeb-1463	167	5	management	management	NOUN
ajbmeb-1463	167	6	,	,	PUNCT
ajbmeb-1463	167	7	economics	economic	NOUN
ajbmeb-1463	167	8	and	and	CCONJ
ajbmeb-1463	167	9	banking	banking	NOUN
ajbmeb-1463	167	10	volume	volume	NOUN
ajbmeb-1463	167	11	18	18	NUM
ajbmeb-1463	167	12	nov	nov	PROPN
ajbmeb-1463	167	13	.	.	PROPN
ajbmeb-1463	167	14	,	,	PUNCT
ajbmeb-1463	167	15	2023	2023	NUM
ajbmeb-1463	167	16	p	p	NOUN
ajbmeb-1463	167	17	a	a	DET
ajbmeb-1463	167	18	g	g	NOUN
ajbmeb-1463	167	19	e	e	NOUN
ajbmeb-1463	167	20	|	|	ADV
ajbmeb-1463	167	21	98	98	NUM
ajbmeb-1463	167	22	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1463	167	23	9	9	NUM
ajbmeb-1463	167	24	.	.	PUNCT
ajbmeb-1463	167	25	shaswar	shaswar	NOUN
ajbmeb-1463	167	26	,	,	PUNCT
ajbmeb-1463	167	27	nirmin	nirmin	NOUN
ajbmeb-1463	167	28	jaza	jaza	NOUN
ajbmeb-1463	167	29	,	,	PUNCT
ajbmeb-1463	167	30	mustafa	mustafa	PROPN
ajbmeb-1463	167	31	,	,	PUNCT
ajbmeb-1463	167	32	bahar	bahar	PROPN
ajbmeb-1463	167	33	khalid	khalid	PROPN
ajbmeb-1463	167	34	,	,	PUNCT
ajbmeb-1463	167	35	2022	2022	NUM
ajbmeb-1463	167	36	,	,	PUNCT
ajbmeb-1463	167	37	role	role	NOUN
ajbmeb-1463	167	38	of	of	ADP
ajbmeb-1463	167	39	resource	resource	NOUN
ajbmeb-1463	167	40	consumption	consumption	NOUN
ajbmeb-1463	167	41	accounting	accounting	NOUN
ajbmeb-1463	167	42	entrance	entrance	NOUN
ajbmeb-1463	167	43	in	in	ADP
ajbmeb-1463	167	44	reducing	reduce	VERB
ajbmeb-1463	167	45	the	the	DET
ajbmeb-1463	167	46	cost	cost	NOUN
ajbmeb-1463	167	47	of	of	ADP
ajbmeb-1463	167	48	health	health	NOUN
ajbmeb-1463	167	49	service	service	NOUN
ajbmeb-1463	167	50	:	:	PUNCT
ajbmeb-1463	167	51	field	field	NOUN
ajbmeb-1463	167	52	study	study	NOUN
ajbmeb-1463	167	53	on	on	ADP
ajbmeb-1463	167	54	a	a	DET
ajbmeb-1463	167	55	sample	sample	NOUN
ajbmeb-1463	167	56	of	of	ADP
ajbmeb-1463	167	57	private	private	ADJ
ajbmeb-1463	167	58	hospitals	hospital	NOUN
ajbmeb-1463	167	59	in	in	ADP
ajbmeb-1463	167	60	suleimaniyah	suleimaniyah	NOUN
ajbmeb-1463	167	61	city	city	NOUN
ajbmeb-1463	167	62	,	,	PUNCT
ajbmeb-1463	167	63	tikrit	tikrit	NOUN
ajbmeb-1463	167	64	journal	journal	NOUN
ajbmeb-1463	167	65	of	of	ADP
ajbmeb-1463	167	66	administrative	administrative	ADJ
ajbmeb-1463	167	67	and	and	CCONJ
ajbmeb-1463	167	68	economic	economic	ADJ
ajbmeb-1463	167	69	sciences	science	NOUN
ajbmeb-1463	167	70	,	,	PUNCT
ajbmeb-1463	167	71	vol	vol	NOUN
ajbmeb-1463	167	72	.	.	PROPN
ajbmeb-1463	167	73	18	18	NUM
ajbmeb-1463	167	74	,	,	PUNCT
ajbmeb-1463	167	75	no	no	INTJ
ajbmeb-1463	167	76	.	.	NOUN
ajbmeb-1463	167	77	57	57	NUM
ajbmeb-1463	167	78	,	,	PUNCT
ajbmeb-1463	167	79	part	part	NOUN
ajbmeb-1463	167	80	1	1	NUM
ajbmeb-1463	167	81	,	,	PUNCT
ajbmeb-1463	167	82	faculty	faculty	NOUN
ajbmeb-1463	167	83	of	of	ADP
ajbmeb-1463	167	84	administration	administration	NOUN
ajbmeb-1463	167	85	economics	economic	NOUN
ajbmeb-1463	167	86	,	,	PUNCT
ajbmeb-1463	167	87	university	university	NOUN
ajbmeb-1463	167	88	.	.	PUNCT
ajbmeb-1463	168	1	10	10	NUM
ajbmeb-1463	168	2	.	.	PUNCT
ajbmeb-1463	169	1	al	al	PROPN
ajbmeb-1463	169	2	-	-	PUNCT
ajbmeb-1463	169	3	tawil	tawil	PROPN
ajbmeb-1463	169	4	,	,	PUNCT
ajbmeb-1463	169	5	issam	issam	PROPN
ajbmeb-1463	169	6	mohammed	mohammed	PROPN
ajbmeb-1463	169	7	(	(	PUNCT
ajbmeb-1463	169	8	2020	2020	NUM
ajbmeb-1463	169	9	)	)	PUNCT
ajbmeb-1463	169	10	,	,	PUNCT
ajbmeb-1463	169	11	using	use	VERB
ajbmeb-1463	169	12	the	the	DET
ajbmeb-1463	169	13	accountability	accountability	NOUN
ajbmeb-1463	169	14	system	system	NOUN
ajbmeb-1463	169	15	as	as	ADP
ajbmeb-1463	169	16	a	a	DET
ajbmeb-1463	169	17	tool	tool	NOUN
ajbmeb-1463	169	18	for	for	ADP
ajbmeb-1463	169	19	performance	performance	NOUN
ajbmeb-1463	169	20	evaluation	evaluation	NOUN
ajbmeb-1463	169	21	and	and	CCONJ
ajbmeb-1463	169	22	a	a	DET
ajbmeb-1463	169	23	means	means	NOUN
ajbmeb-1463	169	24	of	of	ADP
ajbmeb-1463	169	25	tackling	tackle	VERB
ajbmeb-1463	169	26	deviation	deviation	NOUN
ajbmeb-1463	169	27	:	:	PUNCT
ajbmeb-1463	169	28	case	case	NOUN
ajbmeb-1463	169	29	study	study	NOUN
ajbmeb-1463	169	30	:	:	PUNCT
ajbmeb-1463	169	31	al	al	PROPN
ajbmeb-1463	169	32	-	-	PUNCT
ajbmeb-1463	169	33	aqsa	aqsa	PROPN
ajbmeb-1463	169	34	university	university	PROPN
ajbmeb-1463	169	35	of	of	ADP
ajbmeb-1463	169	36	gaza	gaza	PROPN
ajbmeb-1463	169	37	,	,	PUNCT
ajbmeb-1463	169	38	world	world	PROPN
ajbmeb-1463	169	39	academy	academy	PROPN
ajbmeb-1463	169	40	of	of	ADP
ajbmeb-1463	169	41	economics	economic	NOUN
ajbmeb-1463	169	42	and	and	CCONJ
ajbmeb-1463	169	43	administrative	administrative	ADJ
ajbmeb-1463	169	44	sciences	sciences	PROPN
ajbmeb-1463	169	45	,	,	PUNCT
ajbmeb-1463	169	46	al	al	PROPN
ajbmeb-1463	169	47	-	-	PUNCT
ajbmeb-1463	169	48	aqsa	aqsa	PROPN
ajbmeb-1463	169	49	university	university	NOUN
ajbmeb-1463	169	50	vol	vol	NOUN
ajbmeb-1463	169	51	.	.	PROPN
ajbmeb-1463	170	1	2	2	NUM
ajbmeb-1463	170	2	,	,	PUNCT
ajbmeb-1463	170	3	no	no	INTJ
ajbmeb-1463	170	4	.	.	NOUN
ajbmeb-1463	170	5	2	2	NUM
ajbmeb-1463	170	6	,	,	PUNCT
ajbmeb-1463	170	7	palest	pale	ADJ
ajbmeb-1463	170	8	.	.	PUNCT
ajbmeb-1463	171	1	11	11	NUM
ajbmeb-1463	171	2	.	.	X
ajbmeb-1463	171	3	abbas	abbas	PROPN
ajbmeb-1463	171	4	,	,	PUNCT
ajbmeb-1463	171	5	hoida	hoida	PROPN
ajbmeb-1463	171	6	ageeb	ageeb	PROPN
ajbmeb-1463	171	7	abd	abd	PROPN
ajbmeb-1463	171	8	al	al	PROPN
ajbmeb-1463	171	9	-	-	PUNCT
ajbmeb-1463	171	10	rahman	rahman	PROPN
ajbmeb-1463	171	11	(	(	PUNCT
ajbmeb-1463	171	12	2020	2020	NUM
ajbmeb-1463	171	13	)	)	PUNCT
ajbmeb-1463	171	14	,	,	PUNCT
ajbmeb-1463	171	15	accounting	account	VERB
ajbmeb-1463	171	16	for	for	ADP
ajbmeb-1463	171	17	resource	resource	NOUN
ajbmeb-1463	171	18	consumption	consumption	NOUN
ajbmeb-1463	171	19	and	and	CCONJ
ajbmeb-1463	171	20	its	its	PRON
ajbmeb-1463	171	21	role	role	NOUN
ajbmeb-1463	171	22	in	in	ADP
ajbmeb-1463	171	23	rationalizing	rationalize	VERB
ajbmeb-1463	171	24	administrative	administrative	ADJ
ajbmeb-1463	171	25	decisions	decision	NOUN
ajbmeb-1463	171	26	:	:	PUNCT
ajbmeb-1463	171	27	field	field	NOUN
ajbmeb-1463	171	28	study	study	NOUN
ajbmeb-1463	171	29	on	on	ADP
ajbmeb-1463	171	30	a	a	DET
ajbmeb-1463	171	31	sample	sample	NOUN
ajbmeb-1463	171	32	of	of	ADP
ajbmeb-1463	171	33	pharmaceutical	pharmaceutical	NOUN
ajbmeb-1463	171	34	companies	company	NOUN
ajbmeb-1463	171	35	operating	operate	VERB
ajbmeb-1463	171	36	in	in	ADP
ajbmeb-1463	171	37	the	the	DET
ajbmeb-1463	171	38	sudan	sudan	PROPN
ajbmeb-1463	171	39	,	,	PUNCT
ajbmeb-1463	171	40	journal	journal	NOUN
ajbmeb-1463	171	41	of	of	ADP
ajbmeb-1463	171	42	postgraduate	postgraduate	NOUN
ajbmeb-1463	171	43	studies	study	NOUN
ajbmeb-1463	171	44	,	,	PUNCT
ajbmeb-1463	171	45	nilin	nilin	PROPN
ajbmeb-1463	171	46	university	university	PROPN
ajbmeb-1463	171	47	,	,	PUNCT
ajbmeb-1463	171	48	vol	vol	NOUN
ajbmeb-1463	171	49	.	.	PROPN
ajbmeb-1463	171	50	15	15	NUM
ajbmeb-1463	171	51	,	,	PUNCT
ajbmeb-1463	171	52	no	no	INTJ
ajbmeb-1463	171	53	.	.	NOUN
ajbmeb-1463	171	54	5	5	NUM
ajbmeb-1463	171	55	,	,	PUNCT
ajbmeb-1463	171	56	sudan	sudan	PROPN
ajbmeb-1463	171	57	.	.	PROPN
ajbmeb-1463	172	1	12	12	NUM
ajbmeb-1463	172	2	.	.	X
ajbmeb-1463	173	1	ammar	ammar	PROPN
ajbmeb-1463	173	2	,	,	PUNCT
ajbmeb-1463	173	3	hanan	hanan	PROPN
ajbmeb-1463	173	4	abdullah	abdullah	PROPN
ajbmeb-1463	173	5	hassan	hassan	PROPN
ajbmeb-1463	173	6	(	(	PUNCT
ajbmeb-1463	173	7	2011	2011	NUM
ajbmeb-1463	173	8	)	)	PUNCT
ajbmeb-1463	173	9	,	,	PUNCT
ajbmeb-1463	173	10	activation	activation	NOUN
ajbmeb-1463	173	11	of	of	ADP
ajbmeb-1463	173	12	the	the	DET
ajbmeb-1463	173	13	system	system	NOUN
ajbmeb-1463	173	14	of	of	ADP
ajbmeb-1463	173	15	accountability	accountability	NOUN
ajbmeb-1463	173	16	and	and	CCONJ
ajbmeb-1463	173	17	performance	performance	NOUN
ajbmeb-1463	173	18	assessment	assessment	NOUN
ajbmeb-1463	173	19	using	use	VERB
ajbmeb-1463	173	20	planning	planning	NOUN
ajbmeb-1463	173	21	budgets	budget	NOUN
ajbmeb-1463	173	22	:	:	PUNCT
ajbmeb-1463	173	23	applied	apply	VERB
ajbmeb-1463	173	24	research	research	NOUN
ajbmeb-1463	173	25	at	at	ADP
ajbmeb-1463	173	26	the	the	DET
ajbmeb-1463	173	27	state	state	NOUN
ajbmeb-1463	173	28	company	company	NOUN
ajbmeb-1463	173	29	for	for	ADP
ajbmeb-1463	173	30	vegetable	vegetable	NOUN
ajbmeb-1463	173	31	oil	oil	NOUN
ajbmeb-1463	173	32	manufacturing	manufacturing	NOUN
ajbmeb-1463	173	33	,	,	PUNCT
ajbmeb-1463	173	34	doctoral	doctoral	ADJ
ajbmeb-1463	173	35	thesis	thesis	NOUN
ajbmeb-1463	173	36	,	,	PUNCT
ajbmeb-1463	173	37	graduate	graduate	NOUN
ajbmeb-1463	173	38	institute	institute	NOUN
ajbmeb-1463	173	39	for	for	ADP
ajbmeb-1463	173	40	accounting	accounting	NOUN
ajbmeb-1463	173	41	and	and	CCONJ
ajbmeb-1463	173	42	financial	financial	ADJ
ajbmeb-1463	173	43	studies	study	NOUN
ajbmeb-1463	173	44	,	,	PUNCT
ajbmeb-1463	173	45	baghdad	baghdad	PROPN
ajbmeb-1463	173	46	university	university	PROPN
ajbmeb-1463	173	47	,	,	PUNCT
ajbmeb-1463	173	48	iraq	iraq	PROPN
ajbmeb-1463	173	49	.	.	PUNCT
ajbmeb-1463	174	1	13	13	NUM
ajbmeb-1463	174	2	.	.	X
ajbmeb-1463	174	3	ali	ali	PROPN
ajbmeb-1463	174	4	ibrahim	ibrahim	PROPN
ajbmeb-1463	174	5	hussein	hussein	PROPN
ajbmeb-1463	174	6	(	(	PUNCT
ajbmeb-1463	174	7	2007	2007	NUM
ajbmeb-1463	174	8	)	)	PUNCT
ajbmeb-1463	174	9	,	,	PUNCT
ajbmeb-1463	174	10	importance	importance	NOUN
ajbmeb-1463	174	11	of	of	ADP
ajbmeb-1463	174	12	business	business	NOUN
ajbmeb-1463	174	13	ethics	ethic	NOUN
ajbmeb-1463	174	14	in	in	ADP
ajbmeb-1463	174	15	activating	activate	VERB
ajbmeb-1463	174	16	accountability	accountability	NOUN
ajbmeb-1463	174	17	,	,	PUNCT
ajbmeb-1463	174	18	tikrit	tikrit	NOUN
ajbmeb-1463	174	19	journal	journal	NOUN
ajbmeb-1463	174	20	of	of	ADP
ajbmeb-1463	174	21	administrative	administrative	ADJ
ajbmeb-1463	174	22	and	and	CCONJ
ajbmeb-1463	174	23	economic	economic	ADJ
ajbmeb-1463	174	24	sciences	science	NOUN
ajbmeb-1463	174	25	,	,	PUNCT
ajbmeb-1463	174	26	tikrit	tikrit	NOUN
ajbmeb-1463	174	27	university	university	NOUN
ajbmeb-1463	174	28	vol	vol	NOUN
ajbmeb-1463	174	29	.	.	PROPN
ajbmeb-1463	175	1	4	4	NUM
ajbmeb-1463	175	2	,	,	PUNCT
ajbmeb-1463	175	3	no	no	INTJ
ajbmeb-1463	175	4	.	.	NOUN
ajbmeb-1463	175	5	9	9	NUM
ajbmeb-1463	175	6	,	,	PUNCT
ajbmeb-1463	175	7	iraq	iraq	PROPN
ajbmeb-1463	175	8	.	.	PUNCT
ajbmeb-1463	176	1	14	14	NUM
ajbmeb-1463	176	2	.	.	X
ajbmeb-1463	176	3	malik	malik	PROPN
ajbmeb-1463	176	4	,	,	PUNCT
ajbmeb-1463	176	5	yasser	yasser	PROPN
ajbmeb-1463	176	6	sahib	sahib	NOUN
ajbmeb-1463	176	7	(	(	PUNCT
ajbmeb-1463	176	8	2019	2019	NUM
ajbmeb-1463	176	9	)	)	PUNCT
ajbmeb-1463	176	10	,	,	PUNCT
ajbmeb-1463	176	11	accounting	account	VERB
ajbmeb-1463	176	12	for	for	ADP
ajbmeb-1463	176	13	resource	resource	NOUN
ajbmeb-1463	176	14	consumption	consumption	NOUN
ajbmeb-1463	176	15	on	on	ADP
ajbmeb-1463	176	16	accounting	accounting	NOUN
ajbmeb-1463	176	17	pricing	pricing	NOUN
ajbmeb-1463	176	18	decisions	decision	NOUN
ajbmeb-1463	176	19	:	:	PUNCT
ajbmeb-1463	176	20	a	a	DET
ajbmeb-1463	176	21	survey	survey	NOUN
ajbmeb-1463	176	22	at	at	ADP
ajbmeb-1463	176	23	the	the	DET
ajbmeb-1463	176	24	menswear	menswear	NOUN
ajbmeb-1463	176	25	lab	lab	NOUN
ajbmeb-1463	176	26	in	in	ADP
ajbmeb-1463	176	27	najaf	najaf	PROPN
ajbmeb-1463	176	28	al	al	PROPN
ajbmeb-1463	176	29	-	-	PUNCT
ajbmeb-1463	176	30	ashraf	ashraf	PROPN
ajbmeb-1463	176	31	,	,	PUNCT
ajbmeb-1463	176	32	arab	arab	ADJ
ajbmeb-1463	176	33	journal	journal	PROPN
ajbmeb-1463	176	34	of	of	ADP
ajbmeb-1463	176	35	science	science	NOUN
ajbmeb-1463	176	36	and	and	CCONJ
ajbmeb-1463	176	37	research	research	NOUN
ajbmeb-1463	176	38	publishing	publishing	NOUN
ajbmeb-1463	176	39	journal	journal	NOUN
ajbmeb-1463	176	40	of	of	ADP
ajbmeb-1463	176	41	economic	economic	ADJ
ajbmeb-1463	176	42	,	,	PUNCT
ajbmeb-1463	176	43	administrative	administrative	ADJ
ajbmeb-1463	176	44	and	and	CCONJ
ajbmeb-1463	176	45	legal	legal	ADJ
ajbmeb-1463	176	46	sciences	science	NOUN
ajbmeb-1463	176	47	,	,	PUNCT
ajbmeb-1463	176	48	vol	vol	NOUN
ajbmeb-1463	176	49	.	.	PROPN
ajbmeb-1463	177	1	3	3	NUM
ajbmeb-1463	177	2	,	,	PUNCT
ajbmeb-1463	177	3	no	no	INTJ
ajbmeb-1463	177	4	.	.	NOUN
ajbmeb-1463	177	5	13	13	NUM
ajbmeb-1463	177	6	.	.	X
ajbmeb-1463	178	1	15	15	NUM
ajbmeb-1463	178	2	.	.	PUNCT
ajbmeb-1463	179	1	mahmoud	mahmoud	PROPN
ajbmeb-1463	179	2	,	,	PUNCT
ajbmeb-1463	179	3	lucy	lucy	PROPN
ajbmeb-1463	179	4	yassra	yassra	PROPN
ajbmeb-1463	179	5	(	(	PUNCT
ajbmeb-1463	179	6	2017	2017	NUM
ajbmeb-1463	179	7	)	)	PUNCT
ajbmeb-1463	179	8	,	,	PUNCT
ajbmeb-1463	179	9	development	development	NOUN
ajbmeb-1463	179	10	of	of	ADP
ajbmeb-1463	179	11	cost	cost	NOUN
ajbmeb-1463	179	12	deviations	deviation	NOUN
ajbmeb-1463	179	13	model	model	NOUN
ajbmeb-1463	179	14	under	under	ADP
ajbmeb-1463	179	15	the	the	DET
ajbmeb-1463	179	16	application	application	NOUN
ajbmeb-1463	179	17	of	of	ADP
ajbmeb-1463	179	18	resource	resource	NOUN
ajbmeb-1463	179	19	consumption	consumption	NOUN
ajbmeb-1463	179	20	accounting	accounting	NOUN
ajbmeb-1463	179	21	entrance	entrance	NOUN
ajbmeb-1463	179	22	:	:	PUNCT
ajbmeb-1463	179	23	pilot	pilot	NOUN
ajbmeb-1463	179	24	study	study	NOUN
ajbmeb-1463	179	25	,	,	PUNCT
ajbmeb-1463	179	26	master	master	NOUN
ajbmeb-1463	179	27	's	's	PART
ajbmeb-1463	179	28	thesis	thesis	NOUN
ajbmeb-1463	179	29	,	,	PUNCT
ajbmeb-1463	179	30	faculty	faculty	NOUN
ajbmeb-1463	179	31	of	of	ADP
ajbmeb-1463	179	32	commerce	commerce	PROPN
ajbmeb-1463	179	33	,	,	PUNCT
ajbmeb-1463	179	34	alexandria	alexandria	PROPN
ajbmeb-1463	179	35	university	university	PROPN
ajbmeb-1463	179	36	,	,	PUNCT
ajbmeb-1463	179	37	egypt	egypt	PROPN
ajbmeb-1463	179	38	.	.	PUNCT
ajbmeb-1463	180	1	16	16	NUM
ajbmeb-1463	180	2	.	.	PUNCT
ajbmeb-1463	181	1	al	al	PROPN
ajbmeb-1463	181	2	-	-	PUNCT
ajbmeb-1463	181	3	naimi	naimi	PROPN
ajbmeb-1463	181	4	,	,	PUNCT
ajbmeb-1463	181	5	isra	isra	PROPN
ajbmeb-1463	181	6	youssef	youssef	PROPN
ajbmeb-1463	181	7	thanoun	thanoun	PROPN
ajbmeb-1463	181	8	(	(	PUNCT
ajbmeb-1463	181	9	2021	2021	NUM
ajbmeb-1463	181	10	)	)	PUNCT
ajbmeb-1463	181	11	,	,	PUNCT
ajbmeb-1463	181	12	impact	impact	NOUN
ajbmeb-1463	181	13	of	of	ADP
ajbmeb-1463	181	14	the	the	DET
ajbmeb-1463	181	15	application	application	NOUN
ajbmeb-1463	181	16	of	of	ADP
ajbmeb-1463	181	17	resource	resource	NOUN
ajbmeb-1463	181	18	consumption	consumption	NOUN
ajbmeb-1463	181	19	accounting	account	VERB
ajbmeb-1463	181	20	in	in	ADP
ajbmeb-1463	181	21	cost	cost	NOUN
ajbmeb-1463	181	22	reduction	reduction	NOUN
ajbmeb-1463	181	23	and	and	CCONJ
ajbmeb-1463	181	24	performance	performance	NOUN
ajbmeb-1463	181	25	control	control	NOUN
ajbmeb-1463	181	26	:	:	PUNCT
ajbmeb-1463	181	27	proposed	propose	VERB
ajbmeb-1463	181	28	model	model	NOUN
ajbmeb-1463	181	29	at	at	ADP
ajbmeb-1463	181	30	ibn	ibn	PROPN
ajbmeb-1463	181	31	al	al	PROPN
ajbmeb-1463	181	32	-	-	PUNCT
ajbmeb-1463	181	33	ether	ether	ADJ
ajbmeb-1463	181	34	teaching	teaching	NOUN
ajbmeb-1463	181	35	hospital	hospital	NOUN
ajbmeb-1463	181	36	,	,	PUNCT
ajbmeb-1463	181	37	master	master	NOUN
ajbmeb-1463	181	38	's	's	PART
ajbmeb-1463	181	39	thesis	thesis	NOUN
ajbmeb-1463	181	40	,	,	PUNCT
ajbmeb-1463	181	41	faculty	faculty	NOUN
ajbmeb-1463	181	42	of	of	ADP
ajbmeb-1463	181	43	management	management	NOUN
ajbmeb-1463	181	44	and	and	CCONJ
ajbmeb-1463	181	45	economics	economic	NOUN
ajbmeb-1463	181	46	,	,	PUNCT
ajbmeb-1463	181	47	mosul	mosul	PROPN
ajbmeb-1463	181	48	university	university	PROPN
ajbmeb-1463	181	49	,	,	PUNCT
ajbmeb-1463	181	50	iraq	iraq	PROPN
ajbmeb-1463	181	51	.	.	PUNCT
ajbmeb-1463	182	1	sources	source	NOUN
ajbmeb-1463	182	2	in	in	ADP
ajbmeb-1463	182	3	foreign	foreign	ADJ
ajbmeb-1463	182	4	language	language	NOUN
ajbmeb-1463	182	5	1	1	NUM
ajbmeb-1463	182	6	.	.	PUNCT
ajbmeb-1463	182	7	bhimani	bhimani	PROPN
ajbmeb-1463	182	8	,	,	PUNCT
ajbmeb-1463	182	9	alnoor	alnoor	PROPN
ajbmeb-1463	182	10	,	,	PUNCT
ajbmeb-1463	182	11	horngren	horngren	PROPN
ajbmeb-1463	182	12	,	,	PUNCT
ajbmeb-1463	182	13	charles	charles	PROPN
ajbmeb-1463	182	14	t.	t.	PROPN
ajbmeb-1463	182	15	,	,	PUNCT
ajbmeb-1463	182	16	datar	datar	PROPN
ajbmeb-1463	182	17	,	,	PUNCT
ajbmeb-1463	182	18	srikant	srikant	ADJ
ajbmeb-1463	182	19	m.	m.	NOUN
ajbmeb-1463	182	20	,	,	PUNCT
ajbmeb-1463	182	21	rajan	rajan	PROPN
ajbmeb-1463	182	22	,	,	PUNCT
ajbmeb-1463	182	23	madhav	madhav	PROPN
ajbmeb-1463	182	24	,	,	PUNCT
ajbmeb-1463	182	25	2015	2015	NUM
ajbmeb-1463	182	26	,	,	PUNCT
ajbmeb-1463	182	27	management	management	NOUN
ajbmeb-1463	182	28	and	and	CCONJ
ajbmeb-1463	182	29	cost	cost	NOUN
ajbmeb-1463	182	30	accounting	accounting	NOUN
ajbmeb-1463	182	31	,	,	PUNCT
ajbmeb-1463	182	32	business	business	NOUN
ajbmeb-1463	182	33	&	&	CCONJ
ajbmeb-1463	182	34	economics	economics	PROPN
ajbmeb-1463	182	35	–	–	PUNCT
ajbmeb-1463	182	36	management	management	NOUN
ajbmeb-1463	182	37	,	,	PUNCT
ajbmeb-1463	182	38	version	version	NOUN
ajbmeb-1463	182	39	10	10	NUM
ajbmeb-1463	182	40	.	.	PUNCT
ajbmeb-1463	183	1	2	2	X
ajbmeb-1463	183	2	.	.	X
ajbmeb-1463	183	3	okoye	okoye	PROPN
ajbmeb-1463	183	4	,	,	PUNCT
ajbmeb-1463	183	5	emma	emma	PROPN
ajbmeb-1463	183	6	i.	i.	PROPN
ajbmeb-1463	183	7	,	,	PUNCT
ajbmeb-1463	183	8	2009	2009	NUM
ajbmeb-1463	183	9	,	,	PUNCT
ajbmeb-1463	183	10	improvement	improvement	NOUN
ajbmeb-1463	183	11	of	of	ADP
ajbmeb-1463	183	12	managerial	managerial	ADJ
ajbmeb-1463	183	13	performance	performance	NOUN
ajbmeb-1463	183	14	in	in	ADP
ajbmeb-1463	183	15	manufacturing	manufacture	VERB
ajbmeb-1463	183	16	organizationsan	organizationsan	ADJ
ajbmeb-1463	183	17	application	application	NOUN
ajbmeb-1463	183	18	of	of	ADP
ajbmeb-1463	183	19	responsibility	responsibility	NOUN
ajbmeb-1463	183	20	accounting	account	VERB
ajbmeb-1463	183	21	.	.	PUNCT
ajbmeb-1463	184	1	journal	journal	NOUN
ajbmeb-1463	184	2	of	of	ADP
ajbmeb-1463	184	3	the	the	DET
ajbmeb-1463	184	4	management	management	NOUN
ajbmeb-1463	184	5	sciences	science	NOUN
ajbmeb-1463	184	6	,	,	PUNCT
ajbmeb-1463	184	7	vol	vol	NOUN
ajbmeb-1463	184	8	.	.	NOUN
ajbmeb-1463	184	9	9	9	NUM
ajbmeb-1463	184	10	,	,	PUNCT
ajbmeb-1463	184	11	no	no	INTJ
ajbmeb-1463	184	12	.	.	NOUN
ajbmeb-1463	184	13	1	1	NUM
ajbmeb-1463	184	14	,	,	PUNCT
ajbmeb-1463	184	15	pp	pp	ADV
ajbmeb-1463	184	16	1	1	NUM
ajbmeb-1463	184	17	-	-	SYM
ajbmeb-1463	184	18	17	17	NUM
ajbmeb-1463	184	19	.	.	PUNCT
ajbmeb-1463	185	1	3	3	X
ajbmeb-1463	185	2	.	.	X
ajbmeb-1463	185	3	obeid	obeid	PROPN
ajbmeb-1463	185	4	,	,	PUNCT
ajbmeb-1463	185	5	maytham	maytham	NOUN
ajbmeb-1463	185	6	nema	nema	PROPN
ajbmeb-1463	185	7	,	,	PUNCT
ajbmeb-1463	185	8	2021	2021	NUM
ajbmeb-1463	185	9	,	,	PUNCT
ajbmeb-1463	185	10	resources	resource	VERB
ajbmeb-1463	185	11	consumption	consumption	NOUN
ajbmeb-1463	185	12	accounting	account	VERB
ajbmeb-1463	185	13	for	for	ADP
ajbmeb-1463	185	14	a	a	DET
ajbmeb-1463	185	15	rational	rational	ADJ
ajbmeb-1463	185	16	production	production	NOUN
ajbmeb-1463	185	17	costs	cost	NOUN
ajbmeb-1463	185	18	:	:	PUNCT
ajbmeb-1463	185	19	a	a	DET
ajbmeb-1463	185	20	case	case	NOUN
ajbmeb-1463	185	21	study	study	NOUN
ajbmeb-1463	185	22	.	.	PUNCT
ajbmeb-1463	186	1	akkad	akkad	PROPN
ajbmeb-1463	186	2	journal	journal	PROPN
ajbmeb-1463	186	3	of	of	ADP
ajbmeb-1463	186	4	contemporary	contemporary	PROPN
ajbmeb-1463	186	5	accounting	accounting	PROPN
ajbmeb-1463	186	6	studies	study	NOUN
ajbmeb-1463	186	7	,	,	PUNCT
ajbmeb-1463	186	8	vol	vol	NOUN
ajbmeb-1463	186	9	.	.	PROPN
ajbmeb-1463	186	10	1	1	NUM
ajbmeb-1463	186	11	,	,	PUNCT
ajbmeb-1463	186	12	no	no	INTJ
ajbmeb-1463	186	13	.	.	NOUN
ajbmeb-1463	186	14	2	2	NUM
ajbmeb-1463	186	15	,	,	PUNCT
ajbmeb-1463	186	16	pp	pp	ADV
ajbmeb-1463	186	17	133	133	NUM
ajbmeb-1463	186	18	-	-	SYM
ajbmeb-1463	186	19	151	151	NUM
ajbmeb-1463	186	20	.	.	NOUN
ajbmeb-1463	187	1	4	4	NUM
ajbmeb-1463	187	2	.	.	X
ajbmeb-1463	187	3	okutmus	okutmus	NOUN
ajbmeb-1463	187	4	,	,	PUNCT
ajbmeb-1463	187	5	ercument	ercument	NOUN
ajbmeb-1463	187	6	,	,	PUNCT
ajbmeb-1463	187	7	2015	2015	NUM
ajbmeb-1463	187	8	,	,	PUNCT
ajbmeb-1463	187	9	resource	resource	NOUN
ajbmeb-1463	187	10	consumption	consumption	NOUN
ajbmeb-1463	187	11	accounting	account	VERB
ajbmeb-1463	187	12	with	with	ADP
ajbmeb-1463	187	13	cost	cost	NOUN
ajbmeb-1463	187	14	dimension	dimension	NOUN
ajbmeb-1463	187	15	and	and	CCONJ
ajbmeb-1463	187	16	an	an	DET
ajbmeb-1463	187	17	application	application	NOUN
ajbmeb-1463	187	18	in	in	ADP
ajbmeb-1463	187	19	a	a	DET
ajbmeb-1463	187	20	glass	glass	NOUN
ajbmeb-1463	187	21	factory	factory	NOUN
ajbmeb-1463	187	22	.	.	PUNCT
ajbmeb-1463	188	1	international	international	ADJ
ajbmeb-1463	188	2	journal	journal	PROPN
ajbmeb-1463	188	3	of	of	ADP
ajbmeb-1463	188	4	academic	academic	ADJ
ajbmeb-1463	188	5	research	research	NOUN
ajbmeb-1463	188	6	in	in	ADP
ajbmeb-1463	188	7	accounting	accounting	NOUN
ajbmeb-1463	188	8	,	,	PUNCT
ajbmeb-1463	188	9	finance	finance	NOUN
ajbmeb-1463	188	10	and	and	CCONJ
ajbmeb-1463	188	11	management	management	NOUN
ajbmeb-1463	188	12	sciences	science	NOUN
ajbmeb-1463	188	13	,	,	PUNCT
ajbmeb-1463	188	14	vol	vol	NOUN
ajbmeb-1463	188	15	.	.	PROPN
ajbmeb-1463	188	16	5	5	NUM
ajbmeb-1463	188	17	,	,	PUNCT
ajbmeb-1463	188	18	no	no	INTJ
ajbmeb-1463	188	19	.	.	NOUN
ajbmeb-1463	188	20	1	1	NUM
ajbmeb-1463	188	21	,	,	PUNCT
ajbmeb-1463	188	22	pp	pp	ADV
ajbmeb-1463	188	23	46	46	NUM
ajbmeb-1463	188	24	-	-	SYM
ajbmeb-1463	188	25	57	57	NUM
ajbmeb-1463	188	26	.	.	PUNCT
ajbmeb-1463	189	1	5	5	NUM
ajbmeb-1463	189	2	.	.	X
ajbmeb-1463	190	1	liu	liu	PROPN
ajbmeb-1463	190	2	,	,	PUNCT
ajbmeb-1463	190	3	yijuan	yijuan	PROPN
ajbmeb-1463	190	4	,	,	PUNCT
ajbmeb-1463	190	5	&	&	CCONJ
ajbmeb-1463	190	6	wang	wang	PROPN
ajbmeb-1463	190	7	,	,	PUNCT
ajbmeb-1463	190	8	ting	ting	PROPN
ajbmeb-1463	190	9	,	,	PUNCT
ajbmeb-1463	190	10	2017	2017	NUM
ajbmeb-1463	190	11	,	,	PUNCT
ajbmeb-1463	190	12	management	management	NOUN
ajbmeb-1463	190	13	accounting	accounting	NOUN
ajbmeb-1463	190	14	tools	tool	NOUN
ajbmeb-1463	190	15	and	and	CCONJ
ajbmeb-1463	190	16	application	application	NOUN
ajbmeb-1463	190	17	cases	case	NOUN
ajbmeb-1463	190	18	--	--	PUNCT
ajbmeb-1463	190	19	resource	resource	NOUN
ajbmeb-1463	190	20	consumption	consumption	NOUN
ajbmeb-1463	190	21	accounting	accounting	NOUN
ajbmeb-1463	190	22	method	method	NOUN
ajbmeb-1463	190	23	and	and	CCONJ
ajbmeb-1463	190	24	application	application	NOUN
ajbmeb-1463	190	25	,	,	PUNCT
ajbmeb-1463	190	26	3rd	3rd	ADJ
ajbmeb-1463	190	27	international	international	ADJ
ajbmeb-1463	190	28	conference	conference	NOUN
ajbmeb-1463	190	29	on	on	ADP
ajbmeb-1463	190	30	humanities	humanity	NOUN
ajbmeb-1463	190	31	and	and	CCONJ
ajbmeb-1463	190	32	social	social	ADJ
ajbmeb-1463	190	33	science	science	NOUN
ajbmeb-1463	190	34	research	research	NOUN
ajbmeb-1463	190	35	(	(	PUNCT
ajbmeb-1463	190	36	ichssr	ichssr	PROPN
ajbmeb-1463	190	37	2017	2017	NUM
ajbmeb-1463	190	38	)	)	PUNCT
ajbmeb-1463	190	39	(	(	PUNCT
ajbmeb-1463	190	40	pp	pp	ADV
ajbmeb-1463	190	41	.	.	PUNCT
ajbmeb-1463	190	42	402	402	NUM
ajbmeb-1463	190	43	-	-	SYM
ajbmeb-1463	190	44	408	408	NUM
ajbmeb-1463	190	45	)	)	PUNCT
ajbmeb-1463	190	46	.	.	PUNCT
ajbmeb-1463	191	1	atlantis	atlantis	PROPN
ajbmeb-1463	191	2	press	press	PROPN
ajbmeb-1463	191	3	american	american	PROPN
ajbmeb-1463	191	4	journal	journal	PROPN
ajbmeb-1463	191	5	of	of	ADP
ajbmeb-1463	191	6	business	business	NOUN
ajbmeb-1463	191	7	management	management	NOUN
ajbmeb-1463	191	8	,	,	PUNCT
ajbmeb-1463	191	9	economics	economic	NOUN
ajbmeb-1463	191	10	and	and	CCONJ
ajbmeb-1463	191	11	banking	banking	NOUN
ajbmeb-1463	191	12	volume	volume	NOUN
ajbmeb-1463	191	13	18	18	NUM
ajbmeb-1463	191	14	nov	nov	PROPN
ajbmeb-1463	191	15	.	.	PROPN
ajbmeb-1463	191	16	,	,	PUNCT
ajbmeb-1463	191	17	2023	2023	NUM
ajbmeb-1463	191	18	p	p	NOUN
ajbmeb-1463	191	19	a	a	DET
ajbmeb-1463	191	20	g	g	NOUN
ajbmeb-1463	191	21	e	e	NOUN
ajbmeb-1463	191	22	|	|	ADV
ajbmeb-1463	191	23	99	99	NUM
ajbmeb-1463	191	24	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1463	191	25	6	6	NUM
ajbmeb-1463	191	26	.	.	PUNCT
ajbmeb-1463	192	1	fowzia	fowzia	PROPN
ajbmeb-1463	192	2	,	,	PUNCT
ajbmeb-1463	192	3	rehana	rehana	PROPN
ajbmeb-1463	192	4	,	,	PUNCT
ajbmeb-1463	192	5	2011	2011	NUM
ajbmeb-1463	192	6	,	,	PUNCT
ajbmeb-1463	192	7	use	use	NOUN
ajbmeb-1463	192	8	of	of	ADP
ajbmeb-1463	192	9	responsibility	responsibility	NOUN
ajbmeb-1463	192	10	accounting	account	VERB
ajbmeb-1463	192	11	and	and	CCONJ
ajbmeb-1463	192	12	measure	measure	VERB
ajbmeb-1463	192	13	the	the	DET
ajbmeb-1463	192	14	satisfaction	satisfaction	NOUN
ajbmeb-1463	192	15	levels	level	NOUN
ajbmeb-1463	192	16	of	of	ADP
ajbmeb-1463	192	17	service	service	NOUN
ajbmeb-1463	192	18	organizations	organization	NOUN
ajbmeb-1463	192	19	in	in	ADP
ajbmeb-1463	192	20	bangladesh	bangladesh	NOUN
ajbmeb-1463	192	21	.	.	PUNCT
ajbmeb-1463	193	1	international	international	ADJ
ajbmeb-1463	193	2	review	review	PROPN
ajbmeb-1463	193	3	of	of	ADP
ajbmeb-1463	193	4	business	business	NOUN
ajbmeb-1463	193	5	research	research	NOUN
ajbmeb-1463	193	6	papers	paper	NOUN
ajbmeb-1463	193	7	,	,	PUNCT
ajbmeb-1463	193	8	vol	vol	NOUN
ajbmeb-1463	193	9	.	.	PROPN
ajbmeb-1463	194	1	7	7	NUM
ajbmeb-1463	194	2	,	,	PUNCT
ajbmeb-1463	194	3	no	no	INTJ
ajbmeb-1463	194	4	.	.	NOUN
ajbmeb-1463	194	5	5	5	NUM
ajbmeb-1463	194	6	,	,	PUNCT
ajbmeb-1463	194	7	pp	pp	ADV
ajbmeb-1463	194	8	53	53	NUM
ajbmeb-1463	194	9	-	-	SYM
ajbmeb-1463	194	10	67	67	NUM
ajbmeb-1463	194	11	.	.	PUNCT
ajbmeb-1463	195	1	7	7	NUM
ajbmeb-1463	195	2	.	.	PUNCT
ajbmeb-1463	195	3	hassoon	hassoon	NOUN
ajbmeb-1463	195	4	,	,	PUNCT
ajbmeb-1463	195	5	l.	l.	PROPN
ajbmeb-1463	195	6	n.	n.	PROPN
ajbmeb-1463	195	7	(	(	PUNCT
ajbmeb-1463	195	8	2018	2018	NUM
ajbmeb-1463	195	9	)	)	PUNCT
ajbmeb-1463	195	10	,	,	PUNCT
ajbmeb-1463	195	11	the	the	DET
ajbmeb-1463	195	12	role	role	NOUN
ajbmeb-1463	195	13	of	of	ADP
ajbmeb-1463	195	14	performance	performance	NOUN
ajbmeb-1463	195	15	focused	focus	VERB
ajbmeb-1463	195	16	activity	activity	NOUN
ajbmeb-1463	195	17	based	base	VERB
ajbmeb-1463	195	18	costing	cost	VERB
ajbmeb-1463	195	19	(	(	PUNCT
ajbmeb-1463	195	20	pfabc	pfabc	NOUN
ajbmeb-1463	195	21	)	)	PUNCT
ajbmeb-1463	195	22	in	in	ADP
ajbmeb-1463	195	23	the	the	DET
ajbmeb-1463	195	24	institutional	institutional	ADJ
ajbmeb-1463	195	25	excellence	excellence	NOUN
ajbmeb-1463	195	26	/	/	SYM
ajbmeb-1463	195	27	field	field	NOUN
ajbmeb-1463	195	28	study	study	NOUN
ajbmeb-1463	195	29	on	on	ADP
ajbmeb-1463	195	30	babylon	babylon	PROPN
ajbmeb-1463	195	31	bank	bank	PROPN
ajbmeb-1463	195	32	.	.	PUNCT
ajbmeb-1463	196	1	tikrit	tikrit	PROPN
ajbmeb-1463	196	2	journal	journal	PROPN
ajbmeb-1463	196	3	of	of	ADP
ajbmeb-1463	196	4	administration	administration	PROPN
ajbmeb-1463	196	5	and	and	CCONJ
ajbmeb-1463	196	6	economics	economic	NOUN
ajbmeb-1463	196	7	sciences	science	NOUN
ajbmeb-1463	196	8	,	,	PUNCT
ajbmeb-1463	196	9	14(44	14(44	NUM
ajbmeb-1463	196	10	part	part	NOUN
ajbmeb-1463	196	11	1	1	NUM
ajbmeb-1463	196	12	)	)	PUNCT
ajbmeb-1463	196	13	.	.	PUNCT
ajbmeb-1463	197	1	8	8	X
ajbmeb-1463	197	2	.	.	X
ajbmeb-1463	197	3	jasim	jasim	PROPN
ajbmeb-1463	197	4	,	,	PUNCT
ajbmeb-1463	197	5	a.	a.	NOUN
ajbmeb-1463	197	6	n.	n.	PROPN
ajbmeb-1463	197	7	,	,	PUNCT
ajbmeb-1463	197	8	hussein	hussein	PROPN
ajbmeb-1463	197	9	,	,	PUNCT
ajbmeb-1463	197	10	a.	a.	NOUN
ajbmeb-1463	197	11	i.	i.	PROPN
ajbmeb-1463	197	12	,	,	PUNCT
ajbmeb-1463	197	13	&	&	CCONJ
ajbmeb-1463	197	14	hassoon	hassoon	PROPN
ajbmeb-1463	197	15	,	,	PUNCT
ajbmeb-1463	197	16	l.	l.	PROPN
ajbmeb-1463	197	17	n.	n.	PROPN
ajbmeb-1463	197	18	(	(	PUNCT
ajbmeb-1463	197	19	2018	2018	NUM
ajbmeb-1463	197	20	)	)	PUNCT
ajbmeb-1463	197	21	.	.	PUNCT
ajbmeb-1463	198	1	the	the	DET
ajbmeb-1463	198	2	impact	impact	NOUN
ajbmeb-1463	198	3	of	of	ADP
ajbmeb-1463	198	4	narrative	narrative	ADJ
ajbmeb-1463	198	5	disclosure	disclosure	NOUN
ajbmeb-1463	198	6	on	on	ADP
ajbmeb-1463	198	7	the	the	DET
ajbmeb-1463	198	8	firm	firm	ADJ
ajbmeb-1463	198	9	value	value	NOUN
ajbmeb-1463	198	10	:	:	PUNCT
ajbmeb-1463	198	11	empirical	empirical	ADJ
ajbmeb-1463	198	12	evidence	evidence	NOUN
ajbmeb-1463	198	13	from	from	ADP
ajbmeb-1463	198	14	the	the	DET
ajbmeb-1463	198	15	iraqi	iraqi	ADJ
ajbmeb-1463	198	16	banking	banking	NOUN
ajbmeb-1463	198	17	sector	sector	NOUN
ajbmeb-1463	198	18	.	.	PUNCT
ajbmeb-1463	199	1	opcion	opcion	NOUN
ajbmeb-1463	199	2	,	,	PUNCT
ajbmeb-1463	199	3	34(86	34(86	PROPN
ajbmeb-1463	199	4	)	)	PUNCT
ajbmeb-1463	199	5	,	,	PUNCT
ajbmeb-1463	199	6	2312	2312	NUM
ajbmeb-1463	199	7	-	-	SYM
ajbmeb-1463	199	8	2325	2325	NUM
ajbmeb-1463	199	9	.	.	PUNCT
ajbmeb-1463	200	1	9	9	X
ajbmeb-1463	200	2	.	.	X
ajbmeb-1463	200	3	hasson	hasson	PROPN
ajbmeb-1463	200	4	,	,	PUNCT
ajbmeb-1463	200	5	l.	l.	PROPN
ajbmeb-1463	200	6	n.	n.	PROPN
ajbmeb-1463	200	7	(	(	PUNCT
ajbmeb-1463	200	8	2017	2017	NUM
ajbmeb-1463	200	9	)	)	PUNCT
ajbmeb-1463	200	10	.	.	PUNCT
ajbmeb-1463	201	1	the	the	DET
ajbmeb-1463	201	2	role	role	NOUN
ajbmeb-1463	201	3	of	of	ADP
ajbmeb-1463	201	4	accounting	accounting	NOUN
ajbmeb-1463	201	5	information	information	NOUN
ajbmeb-1463	201	6	technology	technology	NOUN
ajbmeb-1463	201	7	in	in	ADP
ajbmeb-1463	201	8	the	the	DET
ajbmeb-1463	201	9	rationalization	rationalization	NOUN
ajbmeb-1463	201	10	of	of	ADP
ajbmeb-1463	201	11	administrative	administrative	ADJ
ajbmeb-1463	201	12	decision	decision	NOUN
ajbmeb-1463	201	13	.	.	PUNCT
ajbmeb-1463	202	1	journal	journal	PROPN
ajbmeb-1463	202	2	of	of	ADP
ajbmeb-1463	202	3	kirkuk	kirkuk	PROPN
ajbmeb-1463	202	4	university	university	PROPN
ajbmeb-1463	202	5	for	for	ADP
ajbmeb-1463	202	6	administrative	administrative	ADJ
ajbmeb-1463	202	7	and	and	CCONJ
ajbmeb-1463	202	8	economic	economic	ADJ
ajbmeb-1463	202	9	sciences	science	NOUN
ajbmeb-1463	202	10	,	,	PUNCT
ajbmeb-1463	202	11	7(1	7(1	NUM
ajbmeb-1463	202	12	)	)	PUNCT
ajbmeb-1463	202	13	.	.	PUNCT