id	sid	tid	token	lemma	pos
ajbmeb-2179	1	1	american	american	PROPN
ajbmeb-2179	1	2	journal	journal	PROPN
ajbmeb-2179	1	3	of	of	ADP
ajbmeb-2179	1	4	business	business	NOUN
ajbmeb-2179	1	5	management	management	NOUN
ajbmeb-2179	1	6	,	,	PUNCT
ajbmeb-2179	1	7	economics	economic	NOUN
ajbmeb-2179	1	8	and	and	CCONJ
ajbmeb-2179	1	9	banking	banking	NOUN
ajbmeb-2179	1	10	issn	issn	PROPN
ajbmeb-2179	1	11	(	(	PUNCT
ajbmeb-2179	1	12	e	e	NOUN
ajbmeb-2179	1	13	):	):	PUNCT
ajbmeb-2179	1	14	2832	2832	NUM
ajbmeb-2179	1	15	-	-	SYM
ajbmeb-2179	1	16	8078	8078	NUM
ajbmeb-2179	1	17	volume	volume	NOUN
ajbmeb-2179	1	18	25	25	NUM
ajbmeb-2179	1	19	,	,	PUNCT
ajbmeb-2179	1	20	|	|	ADV
ajbmeb-2179	1	21	june	june	PROPN
ajbmeb-2179	1	22	2024	2024	NUM
ajbmeb-2179	1	23	p	p	NOUN
ajbmeb-2179	1	24	a	a	DET
ajbmeb-2179	1	25	g	g	NOUN
ajbmeb-2179	1	26	e	e	NOUN
ajbmeb-2179	1	27	|	|	ADV
ajbmeb-2179	1	28	1	1	NUM
ajbmeb-2179	1	29	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2179	1	30	current	current	ADJ
ajbmeb-2179	1	31	state	state	NOUN
ajbmeb-2179	1	32	of	of	ADP
ajbmeb-2179	1	33	accounting	accounting	NOUN
ajbmeb-2179	1	34	of	of	ADP
ajbmeb-2179	1	35	income	income	NOUN
ajbmeb-2179	1	36	and	and	CCONJ
ajbmeb-2179	1	37	costs	cost	NOUN
ajbmeb-2179	1	38	in	in	ADP
ajbmeb-2179	1	39	insurance	insurance	NOUN
ajbmeb-2179	1	40	organizations	organization	NOUN
ajbmeb-2179	1	41	kuvatova	kuvatova	PROPN
ajbmeb-2179	1	42	dinara	dinara	PROPN
ajbmeb-2179	1	43	doctoral	doctoral	PROPN
ajbmeb-2179	1	44	student	student	NOUN
ajbmeb-2179	1	45	of	of	ADP
ajbmeb-2179	1	46	tashkent	tashkent	PROPN
ajbmeb-2179	1	47	state	state	PROPN
ajbmeb-2179	1	48	university	university	PROPN
ajbmeb-2179	1	49	of	of	ADP
ajbmeb-2179	1	50	economics	economics	PROPN
ajbmeb-2179	1	51	tashkent	tashkent	PROPN
ajbmeb-2179	1	52	,	,	PUNCT
ajbmeb-2179	1	53	uzbekistan	uzbekistan	PROPN
ajbmeb-2179	1	54	a	a	DET
ajbmeb-2179	1	55	b	b	PROPN
ajbmeb-2179	1	56	s	s	ADP
ajbmeb-2179	1	57	t	t	PROPN
ajbmeb-2179	1	58	r	r	NOUN
ajbmeb-2179	1	59	a	a	DET
ajbmeb-2179	1	60	c	c	NOUN
ajbmeb-2179	1	61	t	t	NOUN
ajbmeb-2179	1	62	k	k	X
ajbmeb-2179	1	63	e	e	PROPN
ajbmeb-2179	1	64	y	y	PROPN
ajbmeb-2179	1	65	w	w	NOUN
ajbmeb-2179	2	1	o	o	NOUN
ajbmeb-2179	2	2	r	r	NOUN
ajbmeb-2179	2	3	d	d	X
ajbmeb-2179	2	4	s	s	VERB
ajbmeb-2179	2	5	the	the	DET
ajbmeb-2179	2	6	article	article	NOUN
ajbmeb-2179	2	7	explores	explore	VERB
ajbmeb-2179	2	8	the	the	DET
ajbmeb-2179	2	9	current	current	ADJ
ajbmeb-2179	2	10	state	state	NOUN
ajbmeb-2179	2	11	of	of	ADP
ajbmeb-2179	2	12	accounting	account	VERB
ajbmeb-2179	2	13	for	for	ADP
ajbmeb-2179	2	14	income	income	NOUN
ajbmeb-2179	2	15	and	and	CCONJ
ajbmeb-2179	2	16	costs	cost	NOUN
ajbmeb-2179	2	17	in	in	ADP
ajbmeb-2179	2	18	insurance	insurance	NOUN
ajbmeb-2179	2	19	organizations	organization	NOUN
ajbmeb-2179	2	20	,	,	PUNCT
ajbmeb-2179	2	21	emphasizing	emphasize	VERB
ajbmeb-2179	2	22	the	the	DET
ajbmeb-2179	2	23	unique	unique	ADJ
ajbmeb-2179	2	24	challenges	challenge	NOUN
ajbmeb-2179	2	25	and	and	CCONJ
ajbmeb-2179	2	26	requirements	requirement	NOUN
ajbmeb-2179	2	27	faced	face	VERB
ajbmeb-2179	2	28	by	by	ADP
ajbmeb-2179	2	29	the	the	DET
ajbmeb-2179	2	30	industry	industry	NOUN
ajbmeb-2179	2	31	.	.	PUNCT
ajbmeb-2179	3	1	it	it	PRON
ajbmeb-2179	3	2	delves	delve	VERB
ajbmeb-2179	3	3	into	into	ADP
ajbmeb-2179	3	4	the	the	DET
ajbmeb-2179	3	5	specific	specific	ADJ
ajbmeb-2179	3	6	accounting	accounting	NOUN
ajbmeb-2179	3	7	practices	practice	NOUN
ajbmeb-2179	3	8	adopted	adopt	VERB
ajbmeb-2179	3	9	by	by	ADP
ajbmeb-2179	3	10	insurance	insurance	NOUN
ajbmeb-2179	3	11	companies	company	NOUN
ajbmeb-2179	3	12	,	,	PUNCT
ajbmeb-2179	3	13	highlighting	highlight	VERB
ajbmeb-2179	3	14	the	the	DET
ajbmeb-2179	3	15	importance	importance	NOUN
ajbmeb-2179	3	16	of	of	ADP
ajbmeb-2179	3	17	accurate	accurate	ADJ
ajbmeb-2179	3	18	financial	financial	ADJ
ajbmeb-2179	3	19	reporting	reporting	NOUN
ajbmeb-2179	3	20	for	for	ADP
ajbmeb-2179	3	21	regulatory	regulatory	ADJ
ajbmeb-2179	3	22	compliance	compliance	NOUN
ajbmeb-2179	3	23	and	and	CCONJ
ajbmeb-2179	3	24	business	business	NOUN
ajbmeb-2179	3	25	sustainability	sustainability	NOUN
ajbmeb-2179	3	26	.	.	PUNCT
ajbmeb-2179	4	1	the	the	DET
ajbmeb-2179	4	2	study	study	NOUN
ajbmeb-2179	4	3	examines	examine	VERB
ajbmeb-2179	4	4	the	the	DET
ajbmeb-2179	4	5	impact	impact	NOUN
ajbmeb-2179	4	6	of	of	ADP
ajbmeb-2179	4	7	technological	technological	ADJ
ajbmeb-2179	4	8	advancements	advancement	NOUN
ajbmeb-2179	4	9	,	,	PUNCT
ajbmeb-2179	4	10	regulatory	regulatory	ADJ
ajbmeb-2179	4	11	changes	change	NOUN
ajbmeb-2179	4	12	,	,	PUNCT
ajbmeb-2179	4	13	and	and	CCONJ
ajbmeb-2179	4	14	global	global	ADJ
ajbmeb-2179	4	15	financial	financial	ADJ
ajbmeb-2179	4	16	standards	standard	NOUN
ajbmeb-2179	4	17	on	on	ADP
ajbmeb-2179	4	18	the	the	DET
ajbmeb-2179	4	19	accounting	accounting	NOUN
ajbmeb-2179	4	20	processes	process	NOUN
ajbmeb-2179	4	21	within	within	ADP
ajbmeb-2179	4	22	the	the	DET
ajbmeb-2179	4	23	insurance	insurance	NOUN
ajbmeb-2179	4	24	sector	sector	NOUN
ajbmeb-2179	4	25	.	.	PUNCT
ajbmeb-2179	5	1	through	through	ADP
ajbmeb-2179	5	2	a	a	DET
ajbmeb-2179	5	3	comprehensive	comprehensive	ADJ
ajbmeb-2179	5	4	analysis	analysis	NOUN
ajbmeb-2179	5	5	,	,	PUNCT
ajbmeb-2179	5	6	the	the	DET
ajbmeb-2179	5	7	article	article	NOUN
ajbmeb-2179	5	8	identifies	identify	VERB
ajbmeb-2179	5	9	key	key	ADJ
ajbmeb-2179	5	10	areas	area	NOUN
ajbmeb-2179	5	11	for	for	ADP
ajbmeb-2179	5	12	improvement	improvement	NOUN
ajbmeb-2179	5	13	and	and	CCONJ
ajbmeb-2179	5	14	suggests	suggest	VERB
ajbmeb-2179	5	15	best	good	ADJ
ajbmeb-2179	5	16	practices	practice	NOUN
ajbmeb-2179	5	17	to	to	PART
ajbmeb-2179	5	18	enhance	enhance	VERB
ajbmeb-2179	5	19	the	the	DET
ajbmeb-2179	5	20	accuracy	accuracy	NOUN
ajbmeb-2179	5	21	and	and	CCONJ
ajbmeb-2179	5	22	efficiency	efficiency	NOUN
ajbmeb-2179	5	23	of	of	ADP
ajbmeb-2179	5	24	income	income	NOUN
ajbmeb-2179	5	25	and	and	CCONJ
ajbmeb-2179	5	26	cost	cost	NOUN
ajbmeb-2179	5	27	accounting	accounting	NOUN
ajbmeb-2179	5	28	in	in	ADP
ajbmeb-2179	5	29	insurance	insurance	NOUN
ajbmeb-2179	5	30	organizations	organization	NOUN
ajbmeb-2179	5	31	.	.	PUNCT
ajbmeb-2179	6	1	insurance	insurance	NOUN
ajbmeb-2179	6	2	accounting	accounting	NOUN
ajbmeb-2179	6	3	,	,	PUNCT
ajbmeb-2179	6	4	income	income	NOUN
ajbmeb-2179	6	5	accounting	accounting	NOUN
ajbmeb-2179	6	6	,	,	PUNCT
ajbmeb-2179	6	7	cost	cost	NOUN
ajbmeb-2179	6	8	accounting	accounting	NOUN
ajbmeb-2179	6	9	,	,	PUNCT
ajbmeb-2179	6	10	financial	financial	ADJ
ajbmeb-2179	6	11	reporting	reporting	NOUN
ajbmeb-2179	6	12	,	,	PUNCT
ajbmeb-2179	6	13	regulatory	regulatory	ADJ
ajbmeb-2179	6	14	compliance	compliance	NOUN
ajbmeb-2179	6	15	,	,	PUNCT
ajbmeb-2179	6	16	insurance	insurance	NOUN
ajbmeb-2179	6	17	organizations	organization	NOUN
ajbmeb-2179	6	18	,	,	PUNCT
ajbmeb-2179	6	19	technological	technological	ADJ
ajbmeb-2179	6	20	advancements	advancement	NOUN
ajbmeb-2179	6	21	,	,	PUNCT
ajbmeb-2179	6	22	global	global	ADJ
ajbmeb-2179	6	23	financial	financial	ADJ
ajbmeb-2179	6	24	standards	standard	NOUN
ajbmeb-2179	6	25	,	,	PUNCT
ajbmeb-2179	6	26	accounting	accounting	NOUN
ajbmeb-2179	6	27	practices	practice	NOUN
ajbmeb-2179	6	28	,	,	PUNCT
ajbmeb-2179	6	29	financial	financial	ADJ
ajbmeb-2179	6	30	management	management	NOUN
ajbmeb-2179	6	31	.	.	PUNCT
ajbmeb-2179	7	1	introduction	introduction	NOUN
ajbmeb-2179	7	2	the	the	DET
ajbmeb-2179	7	3	insurance	insurance	NOUN
ajbmeb-2179	7	4	industry	industry	NOUN
ajbmeb-2179	7	5	operates	operate	VERB
ajbmeb-2179	7	6	within	within	ADP
ajbmeb-2179	7	7	a	a	DET
ajbmeb-2179	7	8	complex	complex	ADJ
ajbmeb-2179	7	9	financial	financial	ADJ
ajbmeb-2179	7	10	and	and	CCONJ
ajbmeb-2179	7	11	regulatory	regulatory	ADJ
ajbmeb-2179	7	12	environment	environment	NOUN
ajbmeb-2179	7	13	,	,	PUNCT
ajbmeb-2179	7	14	necessitating	necessitate	VERB
ajbmeb-2179	7	15	meticulous	meticulous	ADJ
ajbmeb-2179	7	16	accounting	accounting	NOUN
ajbmeb-2179	7	17	practices	practice	NOUN
ajbmeb-2179	7	18	to	to	PART
ajbmeb-2179	7	19	accurately	accurately	ADV
ajbmeb-2179	7	20	capture	capture	VERB
ajbmeb-2179	7	21	income	income	NOUN
ajbmeb-2179	7	22	and	and	CCONJ
ajbmeb-2179	7	23	costs	cost	NOUN
ajbmeb-2179	7	24	.	.	PUNCT
ajbmeb-2179	8	1	accounting	account	VERB
ajbmeb-2179	8	2	in	in	ADP
ajbmeb-2179	8	3	insurance	insurance	NOUN
ajbmeb-2179	8	4	organizations	organization	NOUN
ajbmeb-2179	8	5	is	be	AUX
ajbmeb-2179	8	6	not	not	PART
ajbmeb-2179	8	7	merely	merely	ADV
ajbmeb-2179	8	8	about	about	ADP
ajbmeb-2179	8	9	tracking	tracking	NOUN
ajbmeb-2179	8	10	revenues	revenue	NOUN
ajbmeb-2179	8	11	and	and	CCONJ
ajbmeb-2179	8	12	expenses	expense	NOUN
ajbmeb-2179	8	13	;	;	PUNCT
ajbmeb-2179	8	14	it	it	PRON
ajbmeb-2179	8	15	involves	involve	VERB
ajbmeb-2179	8	16	a	a	DET
ajbmeb-2179	8	17	sophisticated	sophisticated	ADJ
ajbmeb-2179	8	18	system	system	NOUN
ajbmeb-2179	8	19	of	of	ADP
ajbmeb-2179	8	20	financial	financial	ADJ
ajbmeb-2179	8	21	reporting	reporting	NOUN
ajbmeb-2179	8	22	,	,	PUNCT
ajbmeb-2179	8	23	compliance	compliance	NOUN
ajbmeb-2179	8	24	with	with	ADP
ajbmeb-2179	8	25	regulatory	regulatory	ADJ
ajbmeb-2179	8	26	standards	standard	NOUN
ajbmeb-2179	8	27	,	,	PUNCT
ajbmeb-2179	8	28	and	and	CCONJ
ajbmeb-2179	8	29	the	the	DET
ajbmeb-2179	8	30	management	management	NOUN
ajbmeb-2179	8	31	of	of	ADP
ajbmeb-2179	8	32	financial	financial	ADJ
ajbmeb-2179	8	33	risks	risk	NOUN
ajbmeb-2179	8	34	associated	associate	VERB
ajbmeb-2179	8	35	with	with	ADP
ajbmeb-2179	8	36	underwriting	underwriting	NOUN
ajbmeb-2179	8	37	and	and	CCONJ
ajbmeb-2179	8	38	investment	investment	NOUN
ajbmeb-2179	8	39	activities	activity	NOUN
ajbmeb-2179	8	40	.	.	PUNCT
ajbmeb-2179	9	1	the	the	DET
ajbmeb-2179	9	2	current	current	ADJ
ajbmeb-2179	9	3	state	state	NOUN
ajbmeb-2179	9	4	of	of	ADP
ajbmeb-2179	9	5	accounting	account	VERB
ajbmeb-2179	9	6	for	for	ADP
ajbmeb-2179	9	7	income	income	NOUN
ajbmeb-2179	9	8	and	and	CCONJ
ajbmeb-2179	9	9	costs	cost	NOUN
ajbmeb-2179	9	10	in	in	ADP
ajbmeb-2179	9	11	insurance	insurance	NOUN
ajbmeb-2179	9	12	organizations	organization	NOUN
ajbmeb-2179	9	13	reflects	reflect	VERB
ajbmeb-2179	9	14	the	the	DET
ajbmeb-2179	9	15	dynamic	dynamic	ADJ
ajbmeb-2179	9	16	interplay	interplay	NOUN
ajbmeb-2179	9	17	between	between	ADP
ajbmeb-2179	9	18	regulatory	regulatory	ADJ
ajbmeb-2179	9	19	demands	demand	NOUN
ajbmeb-2179	9	20	,	,	PUNCT
ajbmeb-2179	9	21	technological	technological	ADJ
ajbmeb-2179	9	22	advancements	advancement	NOUN
ajbmeb-2179	9	23	,	,	PUNCT
ajbmeb-2179	9	24	and	and	CCONJ
ajbmeb-2179	9	25	the	the	DET
ajbmeb-2179	9	26	inherent	inherent	ADJ
ajbmeb-2179	9	27	financial	financial	ADJ
ajbmeb-2179	9	28	intricacies	intricacy	NOUN
ajbmeb-2179	9	29	of	of	ADP
ajbmeb-2179	9	30	the	the	DET
ajbmeb-2179	9	31	insurance	insurance	NOUN
ajbmeb-2179	9	32	business	business	NOUN
ajbmeb-2179	9	33	.	.	PUNCT
ajbmeb-2179	10	1	in	in	ADP
ajbmeb-2179	10	2	the	the	DET
ajbmeb-2179	10	3	contemporary	contemporary	ADJ
ajbmeb-2179	10	4	financial	financial	ADJ
ajbmeb-2179	10	5	landscape	landscape	NOUN
ajbmeb-2179	10	6	,	,	PUNCT
ajbmeb-2179	10	7	insurance	insurance	NOUN
ajbmeb-2179	10	8	companies	company	NOUN
ajbmeb-2179	10	9	face	face	VERB
ajbmeb-2179	10	10	increasing	increase	VERB
ajbmeb-2179	10	11	pressure	pressure	NOUN
ajbmeb-2179	10	12	to	to	PART
ajbmeb-2179	10	13	adhere	adhere	VERB
ajbmeb-2179	10	14	to	to	ADP
ajbmeb-2179	10	15	stringent	stringent	ADJ
ajbmeb-2179	10	16	regulatory	regulatory	ADJ
ajbmeb-2179	10	17	frameworks	framework	NOUN
ajbmeb-2179	10	18	such	such	ADJ
ajbmeb-2179	10	19	as	as	ADP
ajbmeb-2179	10	20	the	the	DET
ajbmeb-2179	10	21	international	international	ADJ
ajbmeb-2179	10	22	financial	financial	ADJ
ajbmeb-2179	10	23	reporting	reporting	NOUN
ajbmeb-2179	10	24	standards	standard	NOUN
ajbmeb-2179	10	25	(	(	PUNCT
ajbmeb-2179	10	26	ifrs	ifrs	PROPN
ajbmeb-2179	10	27	)	)	PUNCT
ajbmeb-2179	10	28	and	and	CCONJ
ajbmeb-2179	10	29	the	the	DET
ajbmeb-2179	10	30	generally	generally	ADV
ajbmeb-2179	10	31	accepted	accept	VERB
ajbmeb-2179	10	32	accounting	accounting	NOUN
ajbmeb-2179	10	33	principles	principle	NOUN
ajbmeb-2179	10	34	(	(	PUNCT
ajbmeb-2179	10	35	gaap	gaap	NOUN
ajbmeb-2179	10	36	)	)	PUNCT
ajbmeb-2179	10	37	.	.	PUNCT
ajbmeb-2179	11	1	these	these	DET
ajbmeb-2179	11	2	standards	standard	NOUN
ajbmeb-2179	11	3	require	require	VERB
ajbmeb-2179	11	4	insurance	insurance	NOUN
ajbmeb-2179	11	5	organizations	organization	NOUN
ajbmeb-2179	11	6	to	to	PART
ajbmeb-2179	11	7	maintain	maintain	VERB
ajbmeb-2179	11	8	transparent	transparent	ADJ
ajbmeb-2179	11	9	and	and	CCONJ
ajbmeb-2179	11	10	accurate	accurate	ADJ
ajbmeb-2179	11	11	financial	financial	ADJ
ajbmeb-2179	11	12	records	record	NOUN
ajbmeb-2179	11	13	,	,	PUNCT
ajbmeb-2179	11	14	which	which	PRON
ajbmeb-2179	11	15	are	be	AUX
ajbmeb-2179	11	16	essential	essential	ADJ
ajbmeb-2179	11	17	for	for	ADP
ajbmeb-2179	11	18	ensuring	ensure	VERB
ajbmeb-2179	11	19	investor	investor	NOUN
ajbmeb-2179	11	20	confidence	confidence	NOUN
ajbmeb-2179	11	21	and	and	CCONJ
ajbmeb-2179	11	22	maintaining	maintain	VERB
ajbmeb-2179	11	23	market	market	NOUN
ajbmeb-2179	11	24	stability	stability	NOUN
ajbmeb-2179	11	25	(	(	PUNCT
ajbmeb-2179	11	26	beattie	beattie	NOUN
ajbmeb-2179	11	27	,	,	PUNCT
ajbmeb-2179	11	28	goodacre	goodacre	NOUN
ajbmeb-2179	11	29	,	,	PUNCT
ajbmeb-2179	11	30	&	&	CCONJ
ajbmeb-2179	11	31	thomson	thomson	PROPN
ajbmeb-2179	11	32	,	,	PUNCT
ajbmeb-2179	11	33	2021	2021	NUM
ajbmeb-2179	11	34	)	)	PUNCT
ajbmeb-2179	11	35	.	.	PUNCT
ajbmeb-2179	12	1	the	the	DET
ajbmeb-2179	12	2	implementation	implementation	NOUN
ajbmeb-2179	12	3	of	of	ADP
ajbmeb-2179	12	4	ifrs	ifrs	PROPN
ajbmeb-2179	12	5	17	17	NUM
ajbmeb-2179	12	6	,	,	PUNCT
ajbmeb-2179	12	7	which	which	PRON
ajbmeb-2179	12	8	focuses	focus	VERB
ajbmeb-2179	12	9	on	on	ADP
ajbmeb-2179	12	10	insurance	insurance	NOUN
ajbmeb-2179	12	11	contracts	contract	NOUN
ajbmeb-2179	12	12	,	,	PUNCT
ajbmeb-2179	12	13	represents	represent	VERB
ajbmeb-2179	12	14	a	a	DET
ajbmeb-2179	12	15	significant	significant	ADJ
ajbmeb-2179	12	16	shift	shift	NOUN
ajbmeb-2179	12	17	in	in	ADP
ajbmeb-2179	12	18	how	how	SCONJ
ajbmeb-2179	12	19	insurance	insurance	NOUN
ajbmeb-2179	12	20	companies	company	NOUN
ajbmeb-2179	12	21	account	account	VERB
ajbmeb-2179	12	22	for	for	ADP
ajbmeb-2179	12	23	their	their	PRON
ajbmeb-2179	12	24	income	income	NOUN
ajbmeb-2179	12	25	and	and	CCONJ
ajbmeb-2179	12	26	costs	cost	NOUN
ajbmeb-2179	12	27	.	.	PUNCT
ajbmeb-2179	13	1	this	this	DET
ajbmeb-2179	13	2	new	new	ADJ
ajbmeb-2179	13	3	standard	standard	NOUN
ajbmeb-2179	13	4	aims	aim	VERB
ajbmeb-2179	13	5	to	to	PART
ajbmeb-2179	13	6	provide	provide	VERB
ajbmeb-2179	13	7	a	a	DET
ajbmeb-2179	13	8	more	more	ADV
ajbmeb-2179	13	9	consistent	consistent	ADJ
ajbmeb-2179	13	10	and	and	CCONJ
ajbmeb-2179	13	11	comparable	comparable	ADJ
ajbmeb-2179	13	12	approach	approach	NOUN
ajbmeb-2179	13	13	to	to	ADP
ajbmeb-2179	13	14	financial	financial	ADJ
ajbmeb-2179	13	15	reporting	reporting	NOUN
ajbmeb-2179	13	16	,	,	PUNCT
ajbmeb-2179	13	17	enhancing	enhance	VERB
ajbmeb-2179	13	18	the	the	DET
ajbmeb-2179	13	19	transparency	transparency	NOUN
ajbmeb-2179	13	20	of	of	ADP
ajbmeb-2179	13	21	insurance	insurance	NOUN
ajbmeb-2179	13	22	liabilities	liability	NOUN
ajbmeb-2179	13	23	and	and	CCONJ
ajbmeb-2179	13	24	profitability	profitability	NOUN
ajbmeb-2179	13	25	(	(	PUNCT
ajbmeb-2179	13	26	barker	barker	PROPN
ajbmeb-2179	13	27	&	&	CCONJ
ajbmeb-2179	13	28	mcgeachy	mcgeachy	PROPN
ajbmeb-2179	13	29	,	,	PUNCT
ajbmeb-2179	13	30	2019	2019	NUM
ajbmeb-2179	13	31	)	)	PUNCT
ajbmeb-2179	13	32	.	.	PUNCT
ajbmeb-2179	14	1	american	american	PROPN
ajbmeb-2179	14	2	journal	journal	PROPN
ajbmeb-2179	14	3	of	of	ADP
ajbmeb-2179	14	4	business	business	NOUN
ajbmeb-2179	14	5	management	management	NOUN
ajbmeb-2179	14	6	,	,	PUNCT
ajbmeb-2179	14	7	economics	economic	NOUN
ajbmeb-2179	14	8	and	and	CCONJ
ajbmeb-2179	14	9	banking	banking	NOUN
ajbmeb-2179	14	10	volume	volume	NOUN
ajbmeb-2179	14	11	25	25	NUM
ajbmeb-2179	14	12	june	june	PROPN
ajbmeb-2179	14	13	2024	2024	NUM
ajbmeb-2179	14	14	p	p	NOUN
ajbmeb-2179	14	15	a	a	DET
ajbmeb-2179	14	16	g	g	NOUN
ajbmeb-2179	14	17	e	e	NOUN
ajbmeb-2179	14	18	|	|	ADV
ajbmeb-2179	14	19	2	2	NUM
ajbmeb-2179	14	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2179	14	21	technological	technological	ADJ
ajbmeb-2179	14	22	advancements	advancement	NOUN
ajbmeb-2179	14	23	have	have	AUX
ajbmeb-2179	14	24	profoundly	profoundly	ADV
ajbmeb-2179	14	25	impacted	impact	VERB
ajbmeb-2179	14	26	the	the	DET
ajbmeb-2179	14	27	accounting	accounting	NOUN
ajbmeb-2179	14	28	processes	process	NOUN
ajbmeb-2179	14	29	within	within	ADP
ajbmeb-2179	14	30	the	the	DET
ajbmeb-2179	14	31	insurance	insurance	NOUN
ajbmeb-2179	14	32	sector	sector	NOUN
ajbmeb-2179	14	33	.	.	PUNCT
ajbmeb-2179	15	1	the	the	DET
ajbmeb-2179	15	2	adoption	adoption	NOUN
ajbmeb-2179	15	3	of	of	ADP
ajbmeb-2179	15	4	advanced	advanced	ADJ
ajbmeb-2179	15	5	software	software	NOUN
ajbmeb-2179	15	6	solutions	solution	NOUN
ajbmeb-2179	15	7	and	and	CCONJ
ajbmeb-2179	15	8	automation	automation	NOUN
ajbmeb-2179	15	9	tools	tool	NOUN
ajbmeb-2179	15	10	has	have	AUX
ajbmeb-2179	15	11	streamlined	streamline	VERB
ajbmeb-2179	15	12	data	datum	NOUN
ajbmeb-2179	15	13	collection	collection	NOUN
ajbmeb-2179	15	14	,	,	PUNCT
ajbmeb-2179	15	15	analysis	analysis	NOUN
ajbmeb-2179	15	16	,	,	PUNCT
ajbmeb-2179	15	17	and	and	CCONJ
ajbmeb-2179	15	18	reporting	reporting	NOUN
ajbmeb-2179	15	19	,	,	PUNCT
ajbmeb-2179	15	20	thereby	thereby	ADV
ajbmeb-2179	15	21	improving	improve	VERB
ajbmeb-2179	15	22	the	the	DET
ajbmeb-2179	15	23	accuracy	accuracy	NOUN
ajbmeb-2179	15	24	and	and	CCONJ
ajbmeb-2179	15	25	efficiency	efficiency	NOUN
ajbmeb-2179	15	26	of	of	ADP
ajbmeb-2179	15	27	accounting	accounting	NOUN
ajbmeb-2179	15	28	practices	practice	NOUN
ajbmeb-2179	15	29	(	(	PUNCT
ajbmeb-2179	15	30	roussy	roussy	PROPN
ajbmeb-2179	15	31	&	&	CCONJ
ajbmeb-2179	15	32	rodrigue	rodrigue	PROPN
ajbmeb-2179	15	33	,	,	PUNCT
ajbmeb-2179	15	34	2018	2018	NUM
ajbmeb-2179	15	35	)	)	PUNCT
ajbmeb-2179	15	36	.	.	PUNCT
ajbmeb-2179	16	1	for	for	ADP
ajbmeb-2179	16	2	instance	instance	NOUN
ajbmeb-2179	16	3	,	,	PUNCT
ajbmeb-2179	16	4	enterprise	enterprise	NOUN
ajbmeb-2179	16	5	resource	resource	NOUN
ajbmeb-2179	16	6	planning	planning	NOUN
ajbmeb-2179	16	7	(	(	PUNCT
ajbmeb-2179	16	8	erp	erp	NOUN
ajbmeb-2179	16	9	)	)	PUNCT
ajbmeb-2179	16	10	systems	system	NOUN
ajbmeb-2179	16	11	and	and	CCONJ
ajbmeb-2179	16	12	specialized	specialized	ADJ
ajbmeb-2179	16	13	insurance	insurance	NOUN
ajbmeb-2179	16	14	accounting	accounting	NOUN
ajbmeb-2179	16	15	software	software	NOUN
ajbmeb-2179	16	16	have	have	AUX
ajbmeb-2179	16	17	enabled	enable	VERB
ajbmeb-2179	16	18	insurers	insurer	NOUN
ajbmeb-2179	16	19	to	to	PART
ajbmeb-2179	16	20	integrate	integrate	VERB
ajbmeb-2179	16	21	their	their	PRON
ajbmeb-2179	16	22	financial	financial	ADJ
ajbmeb-2179	16	23	operations	operation	NOUN
ajbmeb-2179	16	24	,	,	PUNCT
ajbmeb-2179	16	25	reduce	reduce	VERB
ajbmeb-2179	16	26	manual	manual	ADJ
ajbmeb-2179	16	27	errors	error	NOUN
ajbmeb-2179	16	28	,	,	PUNCT
ajbmeb-2179	16	29	and	and	CCONJ
ajbmeb-2179	16	30	enhance	enhance	VERB
ajbmeb-2179	16	31	decision	decision	NOUN
ajbmeb-2179	16	32	-	-	PUNCT
ajbmeb-2179	16	33	making	make	VERB
ajbmeb-2179	16	34	capabilities	capability	NOUN
ajbmeb-2179	16	35	(	(	PUNCT
ajbmeb-2179	16	36	vasarhelyi	vasarhelyi	PROPN
ajbmeb-2179	16	37	,	,	PUNCT
ajbmeb-2179	16	38	kogan	kogan	PROPN
ajbmeb-2179	16	39	,	,	PUNCT
ajbmeb-2179	16	40	&	&	CCONJ
ajbmeb-2179	16	41	tuttle	tuttle	PROPN
ajbmeb-2179	16	42	,	,	PUNCT
ajbmeb-2179	16	43	2015	2015	NUM
ajbmeb-2179	16	44	)	)	PUNCT
ajbmeb-2179	16	45	.	.	PUNCT
ajbmeb-2179	17	1	moreover	moreover	ADV
ajbmeb-2179	17	2	,	,	PUNCT
ajbmeb-2179	17	3	the	the	DET
ajbmeb-2179	17	4	advent	advent	NOUN
ajbmeb-2179	17	5	of	of	ADP
ajbmeb-2179	17	6	big	big	ADJ
ajbmeb-2179	17	7	data	datum	NOUN
ajbmeb-2179	17	8	analytics	analytic	NOUN
ajbmeb-2179	17	9	and	and	CCONJ
ajbmeb-2179	17	10	artificial	artificial	ADJ
ajbmeb-2179	17	11	intelligence	intelligence	NOUN
ajbmeb-2179	17	12	has	have	AUX
ajbmeb-2179	17	13	further	far	ADV
ajbmeb-2179	17	14	revolutionized	revolutionize	VERB
ajbmeb-2179	17	15	the	the	DET
ajbmeb-2179	17	16	accounting	accounting	NOUN
ajbmeb-2179	17	17	landscape	landscape	NOUN
ajbmeb-2179	17	18	by	by	ADP
ajbmeb-2179	17	19	providing	provide	VERB
ajbmeb-2179	17	20	deeper	deep	ADJ
ajbmeb-2179	17	21	insights	insight	NOUN
ajbmeb-2179	17	22	into	into	ADP
ajbmeb-2179	17	23	financial	financial	ADJ
ajbmeb-2179	17	24	performance	performance	NOUN
ajbmeb-2179	17	25	and	and	CCONJ
ajbmeb-2179	17	26	risk	risk	NOUN
ajbmeb-2179	17	27	management	management	NOUN
ajbmeb-2179	17	28	(	(	PUNCT
ajbmeb-2179	17	29	bhimani	bhimani	NOUN
ajbmeb-2179	17	30	,	,	PUNCT
ajbmeb-2179	17	31	2020	2020	NUM
ajbmeb-2179	17	32	)	)	PUNCT
ajbmeb-2179	17	33	.	.	PUNCT
ajbmeb-2179	18	1	despite	despite	SCONJ
ajbmeb-2179	18	2	these	these	DET
ajbmeb-2179	18	3	advancements	advancement	NOUN
ajbmeb-2179	18	4	,	,	PUNCT
ajbmeb-2179	18	5	insurance	insurance	NOUN
ajbmeb-2179	18	6	organizations	organization	NOUN
ajbmeb-2179	18	7	continue	continue	VERB
ajbmeb-2179	18	8	to	to	PART
ajbmeb-2179	18	9	grapple	grapple	VERB
ajbmeb-2179	18	10	with	with	ADP
ajbmeb-2179	18	11	various	various	ADJ
ajbmeb-2179	18	12	challenges	challenge	NOUN
ajbmeb-2179	18	13	in	in	ADP
ajbmeb-2179	18	14	accounting	account	VERB
ajbmeb-2179	18	15	for	for	ADP
ajbmeb-2179	18	16	income	income	NOUN
ajbmeb-2179	18	17	and	and	CCONJ
ajbmeb-2179	18	18	costs	cost	NOUN
ajbmeb-2179	18	19	.	.	PUNCT
ajbmeb-2179	19	1	one	one	NUM
ajbmeb-2179	19	2	significant	significant	ADJ
ajbmeb-2179	19	3	issue	issue	NOUN
ajbmeb-2179	19	4	is	be	AUX
ajbmeb-2179	19	5	the	the	DET
ajbmeb-2179	19	6	complexity	complexity	NOUN
ajbmeb-2179	19	7	of	of	ADP
ajbmeb-2179	19	8	accurately	accurately	ADV
ajbmeb-2179	19	9	estimating	estimate	VERB
ajbmeb-2179	19	10	and	and	CCONJ
ajbmeb-2179	19	11	reporting	report	VERB
ajbmeb-2179	19	12	insurance	insurance	NOUN
ajbmeb-2179	19	13	liabilities	liability	NOUN
ajbmeb-2179	19	14	,	,	PUNCT
ajbmeb-2179	19	15	such	such	ADJ
ajbmeb-2179	19	16	as	as	ADP
ajbmeb-2179	19	17	claims	claim	NOUN
ajbmeb-2179	19	18	reserves	reserve	NOUN
ajbmeb-2179	19	19	and	and	CCONJ
ajbmeb-2179	19	20	unearned	unearned	ADJ
ajbmeb-2179	19	21	premiums	premium	NOUN
ajbmeb-2179	19	22	.	.	PUNCT
ajbmeb-2179	20	1	the	the	DET
ajbmeb-2179	20	2	estimation	estimation	NOUN
ajbmeb-2179	20	3	process	process	NOUN
ajbmeb-2179	20	4	often	often	ADV
ajbmeb-2179	20	5	involves	involve	VERB
ajbmeb-2179	20	6	significant	significant	ADJ
ajbmeb-2179	20	7	judgment	judgment	NOUN
ajbmeb-2179	20	8	and	and	CCONJ
ajbmeb-2179	20	9	actuarial	actuarial	ADJ
ajbmeb-2179	20	10	expertise	expertise	NOUN
ajbmeb-2179	20	11	,	,	PUNCT
ajbmeb-2179	20	12	leading	lead	VERB
ajbmeb-2179	20	13	to	to	ADP
ajbmeb-2179	20	14	potential	potential	ADJ
ajbmeb-2179	20	15	discrepancies	discrepancy	NOUN
ajbmeb-2179	20	16	and	and	CCONJ
ajbmeb-2179	20	17	financial	financial	ADJ
ajbmeb-2179	20	18	misstatements	misstatement	NOUN
ajbmeb-2179	20	19	(	(	PUNCT
ajbmeb-2179	20	20	grace	grace	NOUN
ajbmeb-2179	20	21	,	,	PUNCT
ajbmeb-2179	20	22	klein	klein	PROPN
ajbmeb-2179	20	23	,	,	PUNCT
ajbmeb-2179	20	24	&	&	CCONJ
ajbmeb-2179	20	25	kleindorfer	kleindorfer	PROPN
ajbmeb-2179	20	26	,	,	PUNCT
ajbmeb-2179	20	27	2016	2016	NUM
ajbmeb-2179	20	28	)	)	PUNCT
ajbmeb-2179	20	29	.	.	PUNCT
ajbmeb-2179	21	1	additionally	additionally	ADV
ajbmeb-2179	21	2	,	,	PUNCT
ajbmeb-2179	21	3	the	the	DET
ajbmeb-2179	21	4	volatile	volatile	ADJ
ajbmeb-2179	21	5	nature	nature	NOUN
ajbmeb-2179	21	6	of	of	ADP
ajbmeb-2179	21	7	financial	financial	ADJ
ajbmeb-2179	21	8	markets	market	NOUN
ajbmeb-2179	21	9	and	and	CCONJ
ajbmeb-2179	21	10	interest	interest	NOUN
ajbmeb-2179	21	11	rates	rate	NOUN
ajbmeb-2179	21	12	poses	pose	VERB
ajbmeb-2179	21	13	challenges	challenge	NOUN
ajbmeb-2179	21	14	for	for	ADP
ajbmeb-2179	21	15	insurers	insurer	NOUN
ajbmeb-2179	21	16	in	in	ADP
ajbmeb-2179	21	17	managing	manage	VERB
ajbmeb-2179	21	18	their	their	PRON
ajbmeb-2179	21	19	investment	investment	NOUN
ajbmeb-2179	21	20	portfolios	portfolio	NOUN
ajbmeb-2179	21	21	and	and	CCONJ
ajbmeb-2179	21	22	accurately	accurately	ADV
ajbmeb-2179	21	23	reflecting	reflect	VERB
ajbmeb-2179	21	24	their	their	PRON
ajbmeb-2179	21	25	financial	financial	ADJ
ajbmeb-2179	21	26	positions	position	NOUN
ajbmeb-2179	21	27	(	(	PUNCT
ajbmeb-2179	21	28	eling	eling	PROPN
ajbmeb-2179	21	29	&	&	CCONJ
ajbmeb-2179	21	30	schmeiser	schmeiser	NOUN
ajbmeb-2179	21	31	,	,	PUNCT
ajbmeb-2179	21	32	2010	2010	NUM
ajbmeb-2179	21	33	)	)	PUNCT
ajbmeb-2179	21	34	.	.	PUNCT
ajbmeb-2179	22	1	another	another	DET
ajbmeb-2179	22	2	critical	critical	ADJ
ajbmeb-2179	22	3	aspect	aspect	NOUN
ajbmeb-2179	22	4	of	of	ADP
ajbmeb-2179	22	5	accounting	account	VERB
ajbmeb-2179	22	6	in	in	ADP
ajbmeb-2179	22	7	insurance	insurance	NOUN
ajbmeb-2179	22	8	organizations	organization	NOUN
ajbmeb-2179	22	9	is	be	AUX
ajbmeb-2179	22	10	the	the	DET
ajbmeb-2179	22	11	need	need	NOUN
ajbmeb-2179	22	12	for	for	ADP
ajbmeb-2179	22	13	robust	robust	ADJ
ajbmeb-2179	22	14	internal	internal	ADJ
ajbmeb-2179	22	15	controls	control	NOUN
ajbmeb-2179	22	16	and	and	CCONJ
ajbmeb-2179	22	17	audit	audit	NOUN
ajbmeb-2179	22	18	mechanisms	mechanism	NOUN
ajbmeb-2179	22	19	to	to	PART
ajbmeb-2179	22	20	ensure	ensure	VERB
ajbmeb-2179	22	21	the	the	DET
ajbmeb-2179	22	22	reliability	reliability	NOUN
ajbmeb-2179	22	23	and	and	CCONJ
ajbmeb-2179	22	24	integrity	integrity	NOUN
ajbmeb-2179	22	25	of	of	ADP
ajbmeb-2179	22	26	financial	financial	ADJ
ajbmeb-2179	22	27	data	datum	NOUN
ajbmeb-2179	22	28	.	.	PUNCT
ajbmeb-2179	23	1	effective	effective	ADJ
ajbmeb-2179	23	2	internal	internal	ADJ
ajbmeb-2179	23	3	controls	control	NOUN
ajbmeb-2179	23	4	help	help	VERB
ajbmeb-2179	23	5	mitigate	mitigate	VERB
ajbmeb-2179	23	6	risks	risk	NOUN
ajbmeb-2179	23	7	associated	associate	VERB
ajbmeb-2179	23	8	with	with	ADP
ajbmeb-2179	23	9	fraud	fraud	NOUN
ajbmeb-2179	23	10	,	,	PUNCT
ajbmeb-2179	23	11	errors	error	NOUN
ajbmeb-2179	23	12	,	,	PUNCT
ajbmeb-2179	23	13	and	and	CCONJ
ajbmeb-2179	23	14	non	non	ADJ
ajbmeb-2179	23	15	-	-	NOUN
ajbmeb-2179	23	16	compliance	compliance	NOUN
ajbmeb-2179	23	17	with	with	ADP
ajbmeb-2179	23	18	regulatory	regulatory	ADJ
ajbmeb-2179	23	19	requirements	requirement	NOUN
ajbmeb-2179	23	20	(	(	PUNCT
ajbmeb-2179	23	21	knechel	knechel	PROPN
ajbmeb-2179	23	22	&	&	CCONJ
ajbmeb-2179	23	23	salterio	salterio	PROPN
ajbmeb-2179	23	24	,	,	PUNCT
ajbmeb-2179	23	25	2016	2016	NUM
ajbmeb-2179	23	26	)	)	PUNCT
ajbmeb-2179	23	27	.	.	PUNCT
ajbmeb-2179	24	1	the	the	DET
ajbmeb-2179	24	2	role	role	NOUN
ajbmeb-2179	24	3	of	of	ADP
ajbmeb-2179	24	4	external	external	ADJ
ajbmeb-2179	24	5	auditors	auditor	NOUN
ajbmeb-2179	24	6	is	be	AUX
ajbmeb-2179	24	7	also	also	ADV
ajbmeb-2179	24	8	pivotal	pivotal	ADJ
ajbmeb-2179	24	9	in	in	ADP
ajbmeb-2179	24	10	providing	provide	VERB
ajbmeb-2179	24	11	an	an	DET
ajbmeb-2179	24	12	independent	independent	ADJ
ajbmeb-2179	24	13	assessment	assessment	NOUN
ajbmeb-2179	24	14	of	of	ADP
ajbmeb-2179	24	15	the	the	DET
ajbmeb-2179	24	16	financial	financial	ADJ
ajbmeb-2179	24	17	statements	statement	NOUN
ajbmeb-2179	24	18	,	,	PUNCT
ajbmeb-2179	24	19	thereby	thereby	ADV
ajbmeb-2179	24	20	enhancing	enhance	VERB
ajbmeb-2179	24	21	the	the	DET
ajbmeb-2179	24	22	credibility	credibility	NOUN
ajbmeb-2179	24	23	and	and	CCONJ
ajbmeb-2179	24	24	transparency	transparency	NOUN
ajbmeb-2179	24	25	of	of	ADP
ajbmeb-2179	24	26	the	the	DET
ajbmeb-2179	24	27	reported	report	VERB
ajbmeb-2179	24	28	financial	financial	ADJ
ajbmeb-2179	24	29	information	information	NOUN
ajbmeb-2179	24	30	(	(	PUNCT
ajbmeb-2179	24	31	peecher	peecher	PROPN
ajbmeb-2179	24	32	,	,	PUNCT
ajbmeb-2179	24	33	solomon	solomon	PROPN
ajbmeb-2179	24	34	,	,	PUNCT
ajbmeb-2179	24	35	&	&	CCONJ
ajbmeb-2179	24	36	trotman	trotman	NOUN
ajbmeb-2179	24	37	,	,	PUNCT
ajbmeb-2179	24	38	2013	2013	NUM
ajbmeb-2179	24	39	)	)	PUNCT
ajbmeb-2179	24	40	.	.	PUNCT
ajbmeb-2179	25	1	furthermore	furthermore	ADV
ajbmeb-2179	25	2	,	,	PUNCT
ajbmeb-2179	25	3	the	the	DET
ajbmeb-2179	25	4	evolving	evolve	VERB
ajbmeb-2179	25	5	regulatory	regulatory	ADJ
ajbmeb-2179	25	6	landscape	landscape	NOUN
ajbmeb-2179	25	7	necessitates	necessitate	VERB
ajbmeb-2179	25	8	continuous	continuous	ADJ
ajbmeb-2179	25	9	adaptation	adaptation	NOUN
ajbmeb-2179	25	10	and	and	CCONJ
ajbmeb-2179	25	11	improvement	improvement	NOUN
ajbmeb-2179	25	12	of	of	ADP
ajbmeb-2179	25	13	accounting	accounting	NOUN
ajbmeb-2179	25	14	practices	practice	NOUN
ajbmeb-2179	25	15	.	.	PUNCT
ajbmeb-2179	26	1	regulatory	regulatory	ADJ
ajbmeb-2179	26	2	bodies	body	NOUN
ajbmeb-2179	26	3	,	,	PUNCT
ajbmeb-2179	26	4	such	such	ADJ
ajbmeb-2179	26	5	as	as	ADP
ajbmeb-2179	26	6	the	the	DET
ajbmeb-2179	26	7	financial	financial	ADJ
ajbmeb-2179	26	8	accounting	accounting	NOUN
ajbmeb-2179	26	9	standards	standards	PROPN
ajbmeb-2179	26	10	board	board	NOUN
ajbmeb-2179	26	11	(	(	PUNCT
ajbmeb-2179	26	12	fasb	fasb	PROPN
ajbmeb-2179	26	13	)	)	PUNCT
ajbmeb-2179	26	14	and	and	CCONJ
ajbmeb-2179	26	15	the	the	DET
ajbmeb-2179	26	16	international	international	ADJ
ajbmeb-2179	26	17	accounting	accounting	NOUN
ajbmeb-2179	26	18	standards	standard	NOUN
ajbmeb-2179	26	19	board	board	NOUN
ajbmeb-2179	26	20	(	(	PUNCT
ajbmeb-2179	26	21	iasb	iasb	PROPN
ajbmeb-2179	26	22	)	)	PUNCT
ajbmeb-2179	26	23	,	,	PUNCT
ajbmeb-2179	26	24	frequently	frequently	ADV
ajbmeb-2179	26	25	update	update	VERB
ajbmeb-2179	26	26	their	their	PRON
ajbmeb-2179	26	27	guidelines	guideline	NOUN
ajbmeb-2179	26	28	to	to	PART
ajbmeb-2179	26	29	address	address	VERB
ajbmeb-2179	26	30	emerging	emerge	VERB
ajbmeb-2179	26	31	issues	issue	NOUN
ajbmeb-2179	26	32	and	and	CCONJ
ajbmeb-2179	26	33	enhance	enhance	VERB
ajbmeb-2179	26	34	the	the	DET
ajbmeb-2179	26	35	relevance	relevance	NOUN
ajbmeb-2179	26	36	and	and	CCONJ
ajbmeb-2179	26	37	reliability	reliability	NOUN
ajbmeb-2179	26	38	of	of	ADP
ajbmeb-2179	26	39	financial	financial	ADJ
ajbmeb-2179	26	40	reporting	reporting	NOUN
ajbmeb-2179	26	41	(	(	PUNCT
ajbmeb-2179	26	42	fasb	fasb	NOUN
ajbmeb-2179	26	43	,	,	PUNCT
ajbmeb-2179	26	44	2020	2020	NUM
ajbmeb-2179	26	45	)	)	PUNCT
ajbmeb-2179	26	46	.	.	PUNCT
ajbmeb-2179	27	1	insurance	insurance	NOUN
ajbmeb-2179	27	2	companies	company	NOUN
ajbmeb-2179	27	3	must	must	AUX
ajbmeb-2179	27	4	stay	stay	VERB
ajbmeb-2179	27	5	abreast	abreast	ADV
ajbmeb-2179	27	6	of	of	ADP
ajbmeb-2179	27	7	these	these	DET
ajbmeb-2179	27	8	changes	change	NOUN
ajbmeb-2179	27	9	and	and	CCONJ
ajbmeb-2179	27	10	ensure	ensure	VERB
ajbmeb-2179	27	11	timely	timely	ADJ
ajbmeb-2179	27	12	implementation	implementation	NOUN
ajbmeb-2179	27	13	to	to	PART
ajbmeb-2179	27	14	maintain	maintain	VERB
ajbmeb-2179	27	15	compliance	compliance	NOUN
ajbmeb-2179	27	16	and	and	CCONJ
ajbmeb-2179	27	17	uphold	uphold	VERB
ajbmeb-2179	27	18	their	their	PRON
ajbmeb-2179	27	19	financial	financial	ADJ
ajbmeb-2179	27	20	integrity	integrity	NOUN
ajbmeb-2179	27	21	.	.	PUNCT
ajbmeb-2179	28	1	in	in	ADP
ajbmeb-2179	28	2	summary	summary	NOUN
ajbmeb-2179	28	3	,	,	PUNCT
ajbmeb-2179	28	4	the	the	DET
ajbmeb-2179	28	5	current	current	ADJ
ajbmeb-2179	28	6	state	state	NOUN
ajbmeb-2179	28	7	of	of	ADP
ajbmeb-2179	28	8	accounting	account	VERB
ajbmeb-2179	28	9	for	for	ADP
ajbmeb-2179	28	10	income	income	NOUN
ajbmeb-2179	28	11	and	and	CCONJ
ajbmeb-2179	28	12	costs	cost	NOUN
ajbmeb-2179	28	13	in	in	ADP
ajbmeb-2179	28	14	insurance	insurance	NOUN
ajbmeb-2179	28	15	organizations	organization	NOUN
ajbmeb-2179	28	16	is	be	AUX
ajbmeb-2179	28	17	shaped	shape	VERB
ajbmeb-2179	28	18	by	by	ADP
ajbmeb-2179	28	19	a	a	DET
ajbmeb-2179	28	20	myriad	myriad	NOUN
ajbmeb-2179	28	21	of	of	ADP
ajbmeb-2179	28	22	factors	factor	NOUN
ajbmeb-2179	28	23	,	,	PUNCT
ajbmeb-2179	28	24	including	include	VERB
ajbmeb-2179	28	25	regulatory	regulatory	ADJ
ajbmeb-2179	28	26	requirements	requirement	NOUN
ajbmeb-2179	28	27	,	,	PUNCT
ajbmeb-2179	28	28	technological	technological	ADJ
ajbmeb-2179	28	29	advancements	advancement	NOUN
ajbmeb-2179	28	30	,	,	PUNCT
ajbmeb-2179	28	31	and	and	CCONJ
ajbmeb-2179	28	32	inherent	inherent	ADJ
ajbmeb-2179	28	33	industry	industry	NOUN
ajbmeb-2179	28	34	challenges	challenge	NOUN
ajbmeb-2179	28	35	.	.	PUNCT
ajbmeb-2179	29	1	this	this	DET
ajbmeb-2179	29	2	article	article	NOUN
ajbmeb-2179	29	3	aims	aim	VERB
ajbmeb-2179	29	4	to	to	PART
ajbmeb-2179	29	5	provide	provide	VERB
ajbmeb-2179	29	6	a	a	DET
ajbmeb-2179	29	7	comprehensive	comprehensive	ADJ
ajbmeb-2179	29	8	overview	overview	NOUN
ajbmeb-2179	29	9	of	of	ADP
ajbmeb-2179	29	10	these	these	DET
ajbmeb-2179	29	11	factors	factor	NOUN
ajbmeb-2179	29	12	,	,	PUNCT
ajbmeb-2179	29	13	highlighting	highlight	VERB
ajbmeb-2179	29	14	the	the	DET
ajbmeb-2179	29	15	importance	importance	NOUN
ajbmeb-2179	29	16	of	of	ADP
ajbmeb-2179	29	17	accurate	accurate	ADJ
ajbmeb-2179	29	18	financial	financial	ADJ
ajbmeb-2179	29	19	reporting	reporting	NOUN
ajbmeb-2179	29	20	and	and	CCONJ
ajbmeb-2179	29	21	suggesting	suggest	VERB
ajbmeb-2179	29	22	best	good	ADJ
ajbmeb-2179	29	23	practices	practice	NOUN
ajbmeb-2179	29	24	for	for	ADP
ajbmeb-2179	29	25	improving	improve	VERB
ajbmeb-2179	29	26	accounting	accounting	NOUN
ajbmeb-2179	29	27	processes	process	NOUN
ajbmeb-2179	29	28	in	in	ADP
ajbmeb-2179	29	29	the	the	DET
ajbmeb-2179	29	30	insurance	insurance	NOUN
ajbmeb-2179	29	31	sector	sector	NOUN
ajbmeb-2179	29	32	.	.	PUNCT
ajbmeb-2179	30	1	by	by	ADP
ajbmeb-2179	30	2	examining	examine	VERB
ajbmeb-2179	30	3	the	the	DET
ajbmeb-2179	30	4	intersection	intersection	NOUN
ajbmeb-2179	30	5	of	of	ADP
ajbmeb-2179	30	6	regulatory	regulatory	ADJ
ajbmeb-2179	30	7	standards	standard	NOUN
ajbmeb-2179	30	8	,	,	PUNCT
ajbmeb-2179	30	9	technological	technological	ADJ
ajbmeb-2179	30	10	innovations	innovation	NOUN
ajbmeb-2179	30	11	,	,	PUNCT
ajbmeb-2179	30	12	and	and	CCONJ
ajbmeb-2179	30	13	financial	financial	ADJ
ajbmeb-2179	30	14	management	management	NOUN
ajbmeb-2179	30	15	practices	practice	NOUN
ajbmeb-2179	30	16	,	,	PUNCT
ajbmeb-2179	30	17	this	this	DET
ajbmeb-2179	30	18	study	study	NOUN
ajbmeb-2179	30	19	seeks	seek	VERB
ajbmeb-2179	30	20	to	to	PART
ajbmeb-2179	30	21	contribute	contribute	VERB
ajbmeb-2179	30	22	to	to	ADP
ajbmeb-2179	30	23	the	the	DET
ajbmeb-2179	30	24	ongoing	ongoing	ADJ
ajbmeb-2179	30	25	discourse	discourse	NOUN
ajbmeb-2179	30	26	on	on	ADP
ajbmeb-2179	30	27	enhancing	enhance	VERB
ajbmeb-2179	30	28	the	the	DET
ajbmeb-2179	30	29	accounting	accounting	NOUN
ajbmeb-2179	30	30	framework	framework	NOUN
ajbmeb-2179	30	31	within	within	ADP
ajbmeb-2179	30	32	the	the	DET
ajbmeb-2179	30	33	insurance	insurance	NOUN
ajbmeb-2179	30	34	industry	industry	NOUN
ajbmeb-2179	30	35	.	.	PUNCT
ajbmeb-2179	31	1	materials	material	NOUN
ajbmeb-2179	31	2	and	and	CCONJ
ajbmeb-2179	31	3	methods	method	NOUN
ajbmeb-2179	31	4	the	the	DET
ajbmeb-2179	31	5	accounting	accounting	NOUN
ajbmeb-2179	31	6	of	of	ADP
ajbmeb-2179	31	7	income	income	NOUN
ajbmeb-2179	31	8	and	and	CCONJ
ajbmeb-2179	31	9	costs	cost	NOUN
ajbmeb-2179	31	10	in	in	ADP
ajbmeb-2179	31	11	insurance	insurance	NOUN
ajbmeb-2179	31	12	organizations	organization	NOUN
ajbmeb-2179	31	13	encompasses	encompass	VERB
ajbmeb-2179	31	14	a	a	DET
ajbmeb-2179	31	15	range	range	NOUN
ajbmeb-2179	31	16	of	of	ADP
ajbmeb-2179	31	17	activities	activity	NOUN
ajbmeb-2179	31	18	that	that	PRON
ajbmeb-2179	31	19	are	be	AUX
ajbmeb-2179	31	20	critical	critical	ADJ
ajbmeb-2179	31	21	for	for	ADP
ajbmeb-2179	31	22	financial	financial	ADJ
ajbmeb-2179	31	23	reporting	reporting	NOUN
ajbmeb-2179	31	24	,	,	PUNCT
ajbmeb-2179	31	25	regulatory	regulatory	ADJ
ajbmeb-2179	31	26	compliance	compliance	NOUN
ajbmeb-2179	31	27	,	,	PUNCT
ajbmeb-2179	31	28	and	and	CCONJ
ajbmeb-2179	31	29	operational	operational	ADJ
ajbmeb-2179	31	30	efficiency	efficiency	NOUN
ajbmeb-2179	31	31	.	.	PUNCT
ajbmeb-2179	32	1	this	this	DET
ajbmeb-2179	32	2	section	section	NOUN
ajbmeb-2179	32	3	delves	delve	VERB
ajbmeb-2179	32	4	into	into	ADP
ajbmeb-2179	32	5	the	the	DET
ajbmeb-2179	32	6	key	key	ADJ
ajbmeb-2179	32	7	components	component	NOUN
ajbmeb-2179	32	8	and	and	CCONJ
ajbmeb-2179	32	9	contemporary	contemporary	ADJ
ajbmeb-2179	32	10	challenges	challenge	NOUN
ajbmeb-2179	32	11	of	of	ADP
ajbmeb-2179	32	12	accounting	account	VERB
ajbmeb-2179	32	13	in	in	ADP
ajbmeb-2179	32	14	the	the	DET
ajbmeb-2179	32	15	insurance	insurance	NOUN
ajbmeb-2179	32	16	industry	industry	NOUN
ajbmeb-2179	32	17	,	,	PUNCT
ajbmeb-2179	32	18	focusing	focus	VERB
ajbmeb-2179	32	19	on	on	ADP
ajbmeb-2179	32	20	revenue	revenue	NOUN
ajbmeb-2179	32	21	recognition	recognition	NOUN
ajbmeb-2179	32	22	,	,	PUNCT
ajbmeb-2179	32	23	cost	cost	NOUN
ajbmeb-2179	32	24	management	management	NOUN
ajbmeb-2179	32	25	,	,	PUNCT
ajbmeb-2179	32	26	regulatory	regulatory	ADJ
ajbmeb-2179	32	27	impacts	impact	NOUN
ajbmeb-2179	32	28	,	,	PUNCT
ajbmeb-2179	32	29	technological	technological	ADJ
ajbmeb-2179	32	30	advancements	advancement	NOUN
ajbmeb-2179	32	31	,	,	PUNCT
ajbmeb-2179	32	32	and	and	CCONJ
ajbmeb-2179	32	33	best	good	ADJ
ajbmeb-2179	32	34	practices	practice	NOUN
ajbmeb-2179	32	35	.	.	PUNCT
ajbmeb-2179	33	1	revenue	revenue	NOUN
ajbmeb-2179	33	2	recognition	recognition	NOUN
ajbmeb-2179	33	3	in	in	ADP
ajbmeb-2179	33	4	insurance	insurance	NOUN
ajbmeb-2179	33	5	accounting	accounting	PROPN
ajbmeb-2179	33	6	american	american	PROPN
ajbmeb-2179	33	7	journal	journal	PROPN
ajbmeb-2179	33	8	of	of	ADP
ajbmeb-2179	33	9	business	business	NOUN
ajbmeb-2179	33	10	management	management	NOUN
ajbmeb-2179	33	11	,	,	PUNCT
ajbmeb-2179	33	12	economics	economic	NOUN
ajbmeb-2179	33	13	and	and	CCONJ
ajbmeb-2179	33	14	banking	banking	NOUN
ajbmeb-2179	33	15	volume	volume	NOUN
ajbmeb-2179	33	16	25	25	NUM
ajbmeb-2179	33	17	june	june	PROPN
ajbmeb-2179	33	18	2024	2024	NUM
ajbmeb-2179	33	19	p	p	NOUN
ajbmeb-2179	33	20	a	a	DET
ajbmeb-2179	33	21	g	g	NOUN
ajbmeb-2179	33	22	e	e	NOUN
ajbmeb-2179	33	23	|	|	ADV
ajbmeb-2179	33	24	3	3	NUM
ajbmeb-2179	33	25	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2179	33	26	revenue	revenue	NOUN
ajbmeb-2179	33	27	recognition	recognition	NOUN
ajbmeb-2179	33	28	in	in	ADP
ajbmeb-2179	33	29	insurance	insurance	NOUN
ajbmeb-2179	33	30	accounting	accounting	NOUN
ajbmeb-2179	33	31	is	be	AUX
ajbmeb-2179	33	32	a	a	DET
ajbmeb-2179	33	33	multifaceted	multifaceted	ADJ
ajbmeb-2179	33	34	process	process	NOUN
ajbmeb-2179	33	35	that	that	PRON
ajbmeb-2179	33	36	involves	involve	VERB
ajbmeb-2179	33	37	recording	record	VERB
ajbmeb-2179	33	38	premiums	premium	NOUN
ajbmeb-2179	33	39	,	,	PUNCT
ajbmeb-2179	33	40	investment	investment	NOUN
ajbmeb-2179	33	41	income	income	NOUN
ajbmeb-2179	33	42	,	,	PUNCT
ajbmeb-2179	33	43	and	and	CCONJ
ajbmeb-2179	33	44	reinsurance	reinsurance	NOUN
ajbmeb-2179	33	45	recoveries	recovery	NOUN
ajbmeb-2179	33	46	.	.	PUNCT
ajbmeb-2179	34	1	premiums	premium	NOUN
ajbmeb-2179	34	2	,	,	PUNCT
ajbmeb-2179	34	3	the	the	DET
ajbmeb-2179	34	4	primary	primary	ADJ
ajbmeb-2179	34	5	source	source	NOUN
ajbmeb-2179	34	6	of	of	ADP
ajbmeb-2179	34	7	revenue	revenue	NOUN
ajbmeb-2179	34	8	for	for	ADP
ajbmeb-2179	34	9	insurance	insurance	NOUN
ajbmeb-2179	34	10	companies	company	NOUN
ajbmeb-2179	34	11	,	,	PUNCT
ajbmeb-2179	34	12	are	be	AUX
ajbmeb-2179	34	13	recognized	recognize	VERB
ajbmeb-2179	34	14	based	base	VERB
ajbmeb-2179	34	15	on	on	ADP
ajbmeb-2179	34	16	the	the	DET
ajbmeb-2179	34	17	terms	term	NOUN
ajbmeb-2179	34	18	of	of	ADP
ajbmeb-2179	34	19	the	the	DET
ajbmeb-2179	34	20	insurance	insurance	NOUN
ajbmeb-2179	34	21	contracts	contract	NOUN
ajbmeb-2179	34	22	.	.	PUNCT
ajbmeb-2179	35	1	under	under	ADP
ajbmeb-2179	35	2	ifrs	ifrs	PROPN
ajbmeb-2179	35	3	17	17	NUM
ajbmeb-2179	35	4	,	,	PUNCT
ajbmeb-2179	35	5	the	the	DET
ajbmeb-2179	35	6	revenue	revenue	NOUN
ajbmeb-2179	35	7	from	from	ADP
ajbmeb-2179	35	8	insurance	insurance	NOUN
ajbmeb-2179	35	9	contracts	contract	NOUN
ajbmeb-2179	35	10	is	be	AUX
ajbmeb-2179	35	11	recognized	recognize	VERB
ajbmeb-2179	35	12	as	as	SCONJ
ajbmeb-2179	35	13	the	the	DET
ajbmeb-2179	35	14	insurance	insurance	NOUN
ajbmeb-2179	35	15	service	service	NOUN
ajbmeb-2179	35	16	is	be	AUX
ajbmeb-2179	35	17	provided	provide	VERB
ajbmeb-2179	35	18	,	,	PUNCT
ajbmeb-2179	35	19	rather	rather	ADV
ajbmeb-2179	35	20	than	than	ADP
ajbmeb-2179	35	21	when	when	SCONJ
ajbmeb-2179	35	22	premiums	premium	NOUN
ajbmeb-2179	35	23	are	be	AUX
ajbmeb-2179	35	24	received	receive	VERB
ajbmeb-2179	35	25	.	.	PUNCT
ajbmeb-2179	36	1	this	this	DET
ajbmeb-2179	36	2	approach	approach	NOUN
ajbmeb-2179	36	3	ensures	ensure	VERB
ajbmeb-2179	36	4	that	that	SCONJ
ajbmeb-2179	36	5	revenue	revenue	NOUN
ajbmeb-2179	36	6	recognition	recognition	NOUN
ajbmeb-2179	36	7	aligns	align	VERB
ajbmeb-2179	36	8	with	with	ADP
ajbmeb-2179	36	9	the	the	DET
ajbmeb-2179	36	10	provision	provision	NOUN
ajbmeb-2179	36	11	of	of	ADP
ajbmeb-2179	36	12	insurance	insurance	NOUN
ajbmeb-2179	36	13	coverage	coverage	NOUN
ajbmeb-2179	36	14	,	,	PUNCT
ajbmeb-2179	36	15	thereby	thereby	ADV
ajbmeb-2179	36	16	offering	offer	VERB
ajbmeb-2179	36	17	a	a	DET
ajbmeb-2179	36	18	more	more	ADV
ajbmeb-2179	36	19	accurate	accurate	ADJ
ajbmeb-2179	36	20	reflection	reflection	NOUN
ajbmeb-2179	36	21	of	of	ADP
ajbmeb-2179	36	22	the	the	DET
ajbmeb-2179	36	23	insurer	insurer	NOUN
ajbmeb-2179	36	24	’s	’s	PART
ajbmeb-2179	36	25	financial	financial	ADJ
ajbmeb-2179	36	26	performance	performance	NOUN
ajbmeb-2179	36	27	(	(	PUNCT
ajbmeb-2179	36	28	barker	barker	PROPN
ajbmeb-2179	36	29	&	&	CCONJ
ajbmeb-2179	36	30	mcgeachy	mcgeachy	PROPN
ajbmeb-2179	36	31	,	,	PUNCT
ajbmeb-2179	36	32	2019	2019	NUM
ajbmeb-2179	36	33	)	)	PUNCT
ajbmeb-2179	36	34	.	.	PUNCT
ajbmeb-2179	37	1	investment	investment	NOUN
ajbmeb-2179	37	2	income	income	NOUN
ajbmeb-2179	37	3	is	be	AUX
ajbmeb-2179	37	4	another	another	DET
ajbmeb-2179	37	5	significant	significant	ADJ
ajbmeb-2179	37	6	revenue	revenue	NOUN
ajbmeb-2179	37	7	stream	stream	NOUN
ajbmeb-2179	37	8	for	for	ADP
ajbmeb-2179	37	9	insurance	insurance	NOUN
ajbmeb-2179	37	10	companies	company	NOUN
ajbmeb-2179	37	11	.	.	PUNCT
ajbmeb-2179	38	1	given	give	VERB
ajbmeb-2179	38	2	the	the	DET
ajbmeb-2179	38	3	nature	nature	NOUN
ajbmeb-2179	38	4	of	of	ADP
ajbmeb-2179	38	5	their	their	PRON
ajbmeb-2179	38	6	business	business	NOUN
ajbmeb-2179	38	7	,	,	PUNCT
ajbmeb-2179	38	8	insurers	insurer	NOUN
ajbmeb-2179	38	9	often	often	ADV
ajbmeb-2179	38	10	hold	hold	VERB
ajbmeb-2179	38	11	substantial	substantial	ADJ
ajbmeb-2179	38	12	investment	investment	NOUN
ajbmeb-2179	38	13	portfolios	portfolio	NOUN
ajbmeb-2179	38	14	to	to	PART
ajbmeb-2179	38	15	back	back	VERB
ajbmeb-2179	38	16	their	their	PRON
ajbmeb-2179	38	17	liabilities	liability	NOUN
ajbmeb-2179	38	18	.	.	PUNCT
ajbmeb-2179	39	1	the	the	DET
ajbmeb-2179	39	2	accounting	accounting	NOUN
ajbmeb-2179	39	3	for	for	ADP
ajbmeb-2179	39	4	investment	investment	NOUN
ajbmeb-2179	39	5	income	income	NOUN
ajbmeb-2179	39	6	must	must	AUX
ajbmeb-2179	39	7	accurately	accurately	ADV
ajbmeb-2179	39	8	reflect	reflect	VERB
ajbmeb-2179	39	9	changes	change	NOUN
ajbmeb-2179	39	10	in	in	ADP
ajbmeb-2179	39	11	market	market	NOUN
ajbmeb-2179	39	12	values	value	NOUN
ajbmeb-2179	39	13	,	,	PUNCT
ajbmeb-2179	39	14	interest	interest	NOUN
ajbmeb-2179	39	15	rates	rate	NOUN
ajbmeb-2179	39	16	,	,	PUNCT
ajbmeb-2179	39	17	and	and	CCONJ
ajbmeb-2179	39	18	the	the	DET
ajbmeb-2179	39	19	financial	financial	ADJ
ajbmeb-2179	39	20	health	health	NOUN
ajbmeb-2179	39	21	of	of	ADP
ajbmeb-2179	39	22	the	the	DET
ajbmeb-2179	39	23	investment	investment	NOUN
ajbmeb-2179	39	24	vehicles	vehicle	NOUN
ajbmeb-2179	39	25	.	.	PUNCT
ajbmeb-2179	40	1	gaap	gaap	PROPN
ajbmeb-2179	40	2	and	and	CCONJ
ajbmeb-2179	40	3	ifrs	ifrs	PROPN
ajbmeb-2179	40	4	provide	provide	VERB
ajbmeb-2179	40	5	guidelines	guideline	NOUN
ajbmeb-2179	40	6	for	for	ADP
ajbmeb-2179	40	7	the	the	DET
ajbmeb-2179	40	8	recognition	recognition	NOUN
ajbmeb-2179	40	9	and	and	CCONJ
ajbmeb-2179	40	10	measurement	measurement	NOUN
ajbmeb-2179	40	11	of	of	ADP
ajbmeb-2179	40	12	investment	investment	NOUN
ajbmeb-2179	40	13	income	income	NOUN
ajbmeb-2179	40	14	,	,	PUNCT
ajbmeb-2179	40	15	emphasizing	emphasize	VERB
ajbmeb-2179	40	16	the	the	DET
ajbmeb-2179	40	17	need	need	NOUN
ajbmeb-2179	40	18	for	for	ADP
ajbmeb-2179	40	19	fair	fair	ADJ
ajbmeb-2179	40	20	value	value	NOUN
ajbmeb-2179	40	21	accounting	accounting	NOUN
ajbmeb-2179	40	22	and	and	CCONJ
ajbmeb-2179	40	23	the	the	DET
ajbmeb-2179	40	24	impairment	impairment	NOUN
ajbmeb-2179	40	25	of	of	ADP
ajbmeb-2179	40	26	financial	financial	ADJ
ajbmeb-2179	40	27	assets	asset	NOUN
ajbmeb-2179	40	28	(	(	PUNCT
ajbmeb-2179	40	29	beattie	beattie	NOUN
ajbmeb-2179	40	30	,	,	PUNCT
ajbmeb-2179	40	31	goodacre	goodacre	NOUN
ajbmeb-2179	40	32	,	,	PUNCT
ajbmeb-2179	40	33	&	&	CCONJ
ajbmeb-2179	40	34	thomson	thomson	PROPN
ajbmeb-2179	40	35	,	,	PUNCT
ajbmeb-2179	40	36	2021	2021	NUM
ajbmeb-2179	40	37	)	)	PUNCT
ajbmeb-2179	40	38	.	.	PUNCT
ajbmeb-2179	41	1	reinsurance	reinsurance	NOUN
ajbmeb-2179	41	2	recoveries	recovery	NOUN
ajbmeb-2179	41	3	are	be	AUX
ajbmeb-2179	41	4	also	also	ADV
ajbmeb-2179	41	5	crucial	crucial	ADJ
ajbmeb-2179	41	6	,	,	PUNCT
ajbmeb-2179	41	7	as	as	SCONJ
ajbmeb-2179	41	8	they	they	PRON
ajbmeb-2179	41	9	represent	represent	VERB
ajbmeb-2179	41	10	amounts	amount	NOUN
ajbmeb-2179	41	11	recoverable	recoverable	ADJ
ajbmeb-2179	41	12	from	from	ADP
ajbmeb-2179	41	13	reinsurance	reinsurance	NOUN
ajbmeb-2179	41	14	contracts	contract	NOUN
ajbmeb-2179	41	15	for	for	ADP
ajbmeb-2179	41	16	claims	claim	NOUN
ajbmeb-2179	41	17	paid	pay	VERB
ajbmeb-2179	41	18	.	.	PUNCT
ajbmeb-2179	42	1	accurate	accurate	ADJ
ajbmeb-2179	42	2	accounting	accounting	NOUN
ajbmeb-2179	42	3	for	for	ADP
ajbmeb-2179	42	4	reinsurance	reinsurance	NOUN
ajbmeb-2179	42	5	transactions	transaction	NOUN
ajbmeb-2179	42	6	is	be	AUX
ajbmeb-2179	42	7	essential	essential	ADJ
ajbmeb-2179	42	8	to	to	PART
ajbmeb-2179	42	9	mitigate	mitigate	VERB
ajbmeb-2179	42	10	risks	risk	NOUN
ajbmeb-2179	42	11	and	and	CCONJ
ajbmeb-2179	42	12	avoid	avoid	VERB
ajbmeb-2179	42	13	financial	financial	ADJ
ajbmeb-2179	42	14	misstatements	misstatement	NOUN
ajbmeb-2179	42	15	.	.	PUNCT
ajbmeb-2179	43	1	the	the	DET
ajbmeb-2179	43	2	recent	recent	ADJ
ajbmeb-2179	43	3	introduction	introduction	NOUN
ajbmeb-2179	43	4	of	of	ADP
ajbmeb-2179	43	5	ifrs	ifrs	PROPN
ajbmeb-2179	43	6	17	17	NUM
ajbmeb-2179	43	7	has	have	AUX
ajbmeb-2179	43	8	refined	refine	VERB
ajbmeb-2179	43	9	the	the	DET
ajbmeb-2179	43	10	accounting	accounting	NOUN
ajbmeb-2179	43	11	for	for	ADP
ajbmeb-2179	43	12	reinsurance	reinsurance	NOUN
ajbmeb-2179	43	13	contracts	contract	NOUN
ajbmeb-2179	43	14	,	,	PUNCT
ajbmeb-2179	43	15	requiring	require	VERB
ajbmeb-2179	43	16	consistent	consistent	ADJ
ajbmeb-2179	43	17	recognition	recognition	NOUN
ajbmeb-2179	43	18	of	of	ADP
ajbmeb-2179	43	19	reinsurance	reinsurance	NOUN
ajbmeb-2179	43	20	income	income	NOUN
ajbmeb-2179	43	21	and	and	CCONJ
ajbmeb-2179	43	22	expenses	expense	NOUN
ajbmeb-2179	43	23	with	with	ADP
ajbmeb-2179	43	24	the	the	DET
ajbmeb-2179	43	25	underlying	underlie	VERB
ajbmeb-2179	43	26	insurance	insurance	NOUN
ajbmeb-2179	43	27	contracts	contract	NOUN
ajbmeb-2179	43	28	(	(	PUNCT
ajbmeb-2179	43	29	barker	barker	PROPN
ajbmeb-2179	43	30	&	&	CCONJ
ajbmeb-2179	43	31	mcgeachy	mcgeachy	PROPN
ajbmeb-2179	43	32	,	,	PUNCT
ajbmeb-2179	43	33	2019	2019	NUM
ajbmeb-2179	43	34	)	)	PUNCT
ajbmeb-2179	43	35	.	.	PUNCT
ajbmeb-2179	44	1	cost	cost	NOUN
ajbmeb-2179	44	2	management	management	NOUN
ajbmeb-2179	44	3	in	in	ADP
ajbmeb-2179	44	4	insurance	insurance	NOUN
ajbmeb-2179	44	5	accounting	accounting	NOUN
ajbmeb-2179	44	6	cost	cost	NOUN
ajbmeb-2179	44	7	management	management	NOUN
ajbmeb-2179	44	8	in	in	ADP
ajbmeb-2179	44	9	insurance	insurance	NOUN
ajbmeb-2179	44	10	organizations	organization	NOUN
ajbmeb-2179	44	11	involves	involve	VERB
ajbmeb-2179	44	12	tracking	track	VERB
ajbmeb-2179	44	13	and	and	CCONJ
ajbmeb-2179	44	14	controlling	control	VERB
ajbmeb-2179	44	15	operating	operating	NOUN
ajbmeb-2179	44	16	expenses	expense	NOUN
ajbmeb-2179	44	17	,	,	PUNCT
ajbmeb-2179	44	18	claims	claim	NOUN
ajbmeb-2179	44	19	costs	cost	NOUN
ajbmeb-2179	44	20	,	,	PUNCT
ajbmeb-2179	44	21	and	and	CCONJ
ajbmeb-2179	44	22	acquisition	acquisition	NOUN
ajbmeb-2179	44	23	costs	cost	NOUN
ajbmeb-2179	44	24	.	.	PUNCT
ajbmeb-2179	45	1	operating	operate	VERB
ajbmeb-2179	45	2	expenses	expense	NOUN
ajbmeb-2179	45	3	include	include	VERB
ajbmeb-2179	45	4	administrative	administrative	ADJ
ajbmeb-2179	45	5	costs	cost	NOUN
ajbmeb-2179	45	6	,	,	PUNCT
ajbmeb-2179	45	7	salaries	salary	NOUN
ajbmeb-2179	45	8	,	,	PUNCT
ajbmeb-2179	45	9	and	and	CCONJ
ajbmeb-2179	45	10	technology	technology	NOUN
ajbmeb-2179	45	11	expenses	expense	NOUN
ajbmeb-2179	45	12	.	.	PUNCT
ajbmeb-2179	46	1	effective	effective	ADJ
ajbmeb-2179	46	2	cost	cost	NOUN
ajbmeb-2179	46	3	management	management	NOUN
ajbmeb-2179	46	4	strategies	strategy	NOUN
ajbmeb-2179	46	5	are	be	AUX
ajbmeb-2179	46	6	vital	vital	ADJ
ajbmeb-2179	46	7	for	for	ADP
ajbmeb-2179	46	8	maintaining	maintain	VERB
ajbmeb-2179	46	9	profitability	profitability	NOUN
ajbmeb-2179	46	10	and	and	CCONJ
ajbmeb-2179	46	11	ensuring	ensure	VERB
ajbmeb-2179	46	12	competitive	competitive	ADJ
ajbmeb-2179	46	13	pricing	pricing	NOUN
ajbmeb-2179	46	14	of	of	ADP
ajbmeb-2179	46	15	insurance	insurance	NOUN
ajbmeb-2179	46	16	products	product	NOUN
ajbmeb-2179	46	17	(	(	PUNCT
ajbmeb-2179	46	18	kozak	kozak	PROPN
ajbmeb-2179	46	19	,	,	PUNCT
ajbmeb-2179	46	20	2011	2011	NUM
ajbmeb-2179	46	21	)	)	PUNCT
ajbmeb-2179	46	22	.	.	PUNCT
ajbmeb-2179	47	1	claims	claim	NOUN
ajbmeb-2179	47	2	costs	cost	NOUN
ajbmeb-2179	47	3	,	,	PUNCT
ajbmeb-2179	47	4	which	which	PRON
ajbmeb-2179	47	5	represent	represent	VERB
ajbmeb-2179	47	6	the	the	DET
ajbmeb-2179	47	7	largest	large	ADJ
ajbmeb-2179	47	8	expense	expense	NOUN
ajbmeb-2179	47	9	for	for	ADP
ajbmeb-2179	47	10	insurers	insurer	NOUN
ajbmeb-2179	47	11	,	,	PUNCT
ajbmeb-2179	47	12	must	must	AUX
ajbmeb-2179	47	13	be	be	AUX
ajbmeb-2179	47	14	accurately	accurately	ADV
ajbmeb-2179	47	15	estimated	estimate	VERB
ajbmeb-2179	47	16	and	and	CCONJ
ajbmeb-2179	47	17	recorded	record	VERB
ajbmeb-2179	47	18	.	.	PUNCT
ajbmeb-2179	48	1	this	this	PRON
ajbmeb-2179	48	2	involves	involve	VERB
ajbmeb-2179	48	3	actuarial	actuarial	ADJ
ajbmeb-2179	48	4	assessments	assessment	NOUN
ajbmeb-2179	48	5	to	to	PART
ajbmeb-2179	48	6	set	set	VERB
ajbmeb-2179	48	7	aside	aside	ADP
ajbmeb-2179	48	8	adequate	adequate	ADJ
ajbmeb-2179	48	9	reserves	reserve	NOUN
ajbmeb-2179	48	10	for	for	ADP
ajbmeb-2179	48	11	reported	report	VERB
ajbmeb-2179	48	12	but	but	CCONJ
ajbmeb-2179	48	13	not	not	PART
ajbmeb-2179	48	14	settled	settle	VERB
ajbmeb-2179	48	15	claims	claim	NOUN
ajbmeb-2179	48	16	(	(	PUNCT
ajbmeb-2179	48	17	rbns	rbns	NOUN
ajbmeb-2179	48	18	)	)	PUNCT
ajbmeb-2179	48	19	and	and	CCONJ
ajbmeb-2179	48	20	incurred	incur	VERB
ajbmeb-2179	48	21	but	but	CCONJ
ajbmeb-2179	48	22	not	not	PART
ajbmeb-2179	48	23	reported	report	VERB
ajbmeb-2179	48	24	claims	claim	NOUN
ajbmeb-2179	48	25	(	(	PUNCT
ajbmeb-2179	48	26	ibnr	ibnr	ADJ
ajbmeb-2179	48	27	)	)	PUNCT
ajbmeb-2179	48	28	.	.	PUNCT
ajbmeb-2179	49	1	actuarial	actuarial	ADJ
ajbmeb-2179	49	2	assumptions	assumption	NOUN
ajbmeb-2179	49	3	and	and	CCONJ
ajbmeb-2179	49	4	methodologies	methodology	NOUN
ajbmeb-2179	49	5	significantly	significantly	ADV
ajbmeb-2179	49	6	impact	impact	VERB
ajbmeb-2179	49	7	the	the	DET
ajbmeb-2179	49	8	accuracy	accuracy	NOUN
ajbmeb-2179	49	9	of	of	ADP
ajbmeb-2179	49	10	claims	claim	NOUN
ajbmeb-2179	49	11	cost	cost	NOUN
ajbmeb-2179	49	12	estimation	estimation	NOUN
ajbmeb-2179	49	13	and	and	CCONJ
ajbmeb-2179	49	14	,	,	PUNCT
ajbmeb-2179	49	15	consequently	consequently	ADV
ajbmeb-2179	49	16	,	,	PUNCT
ajbmeb-2179	49	17	the	the	DET
ajbmeb-2179	49	18	financial	financial	ADJ
ajbmeb-2179	49	19	health	health	NOUN
ajbmeb-2179	49	20	of	of	ADP
ajbmeb-2179	49	21	the	the	DET
ajbmeb-2179	49	22	insurer	insurer	NOUN
ajbmeb-2179	49	23	(	(	PUNCT
ajbmeb-2179	49	24	grace	grace	NOUN
ajbmeb-2179	49	25	,	,	PUNCT
ajbmeb-2179	49	26	klein	klein	PROPN
ajbmeb-2179	49	27	,	,	PUNCT
ajbmeb-2179	49	28	&	&	CCONJ
ajbmeb-2179	49	29	kleindorfer	kleindorfer	PROPN
ajbmeb-2179	49	30	,	,	PUNCT
ajbmeb-2179	49	31	2016	2016	NUM
ajbmeb-2179	49	32	)	)	PUNCT
ajbmeb-2179	49	33	.	.	PUNCT
ajbmeb-2179	50	1	acquisition	acquisition	NOUN
ajbmeb-2179	50	2	costs	cost	NOUN
ajbmeb-2179	50	3	,	,	PUNCT
ajbmeb-2179	50	4	including	include	VERB
ajbmeb-2179	50	5	commissions	commission	NOUN
ajbmeb-2179	50	6	and	and	CCONJ
ajbmeb-2179	50	7	marketing	marketing	NOUN
ajbmeb-2179	50	8	expenses	expense	NOUN
ajbmeb-2179	50	9	,	,	PUNCT
ajbmeb-2179	50	10	are	be	AUX
ajbmeb-2179	50	11	incurred	incur	VERB
ajbmeb-2179	50	12	to	to	PART
ajbmeb-2179	50	13	acquire	acquire	VERB
ajbmeb-2179	50	14	new	new	ADJ
ajbmeb-2179	50	15	insurance	insurance	NOUN
ajbmeb-2179	50	16	policies	policy	NOUN
ajbmeb-2179	50	17	.	.	PUNCT
ajbmeb-2179	51	1	these	these	DET
ajbmeb-2179	51	2	costs	cost	NOUN
ajbmeb-2179	51	3	are	be	AUX
ajbmeb-2179	51	4	typically	typically	ADV
ajbmeb-2179	51	5	deferred	defer	VERB
ajbmeb-2179	51	6	and	and	CCONJ
ajbmeb-2179	51	7	amortized	amortize	VERB
ajbmeb-2179	51	8	over	over	ADP
ajbmeb-2179	51	9	the	the	DET
ajbmeb-2179	51	10	life	life	NOUN
ajbmeb-2179	51	11	of	of	ADP
ajbmeb-2179	51	12	the	the	DET
ajbmeb-2179	51	13	insurance	insurance	NOUN
ajbmeb-2179	51	14	contract	contract	NOUN
ajbmeb-2179	51	15	under	under	ADP
ajbmeb-2179	51	16	the	the	DET
ajbmeb-2179	51	17	deferral	deferral	ADJ
ajbmeb-2179	51	18	and	and	CCONJ
ajbmeb-2179	51	19	matching	matching	NOUN
ajbmeb-2179	51	20	principles	principle	NOUN
ajbmeb-2179	51	21	.	.	PUNCT
ajbmeb-2179	52	1	however	however	ADV
ajbmeb-2179	52	2	,	,	PUNCT
ajbmeb-2179	52	3	the	the	DET
ajbmeb-2179	52	4	implementation	implementation	NOUN
ajbmeb-2179	52	5	of	of	ADP
ajbmeb-2179	52	6	ifrs	ifrs	PROPN
ajbmeb-2179	52	7	17	17	NUM
ajbmeb-2179	52	8	has	have	AUX
ajbmeb-2179	52	9	introduced	introduce	VERB
ajbmeb-2179	52	10	changes	change	NOUN
ajbmeb-2179	52	11	to	to	ADP
ajbmeb-2179	52	12	the	the	DET
ajbmeb-2179	52	13	treatment	treatment	NOUN
ajbmeb-2179	52	14	of	of	ADP
ajbmeb-2179	52	15	acquisition	acquisition	NOUN
ajbmeb-2179	52	16	costs	cost	NOUN
ajbmeb-2179	52	17	,	,	PUNCT
ajbmeb-2179	52	18	necessitating	necessitate	VERB
ajbmeb-2179	52	19	careful	careful	ADJ
ajbmeb-2179	52	20	consideration	consideration	NOUN
ajbmeb-2179	52	21	by	by	ADP
ajbmeb-2179	52	22	insurers	insurer	NOUN
ajbmeb-2179	52	23	to	to	PART
ajbmeb-2179	52	24	ensure	ensure	VERB
ajbmeb-2179	52	25	compliance	compliance	NOUN
ajbmeb-2179	52	26	(	(	PUNCT
ajbmeb-2179	52	27	barker	barker	PROPN
ajbmeb-2179	52	28	&	&	CCONJ
ajbmeb-2179	52	29	mcgeachy	mcgeachy	PROPN
ajbmeb-2179	52	30	,	,	PUNCT
ajbmeb-2179	52	31	2019	2019	NUM
ajbmeb-2179	52	32	)	)	PUNCT
ajbmeb-2179	52	33	.	.	PUNCT
ajbmeb-2179	53	1	regulatory	regulatory	ADJ
ajbmeb-2179	53	2	impacts	impact	NOUN
ajbmeb-2179	53	3	on	on	ADP
ajbmeb-2179	53	4	insurance	insurance	NOUN
ajbmeb-2179	53	5	accounting	account	VERB
ajbmeb-2179	53	6	the	the	DET
ajbmeb-2179	53	7	regulatory	regulatory	ADJ
ajbmeb-2179	53	8	landscape	landscape	NOUN
ajbmeb-2179	53	9	for	for	ADP
ajbmeb-2179	53	10	insurance	insurance	NOUN
ajbmeb-2179	53	11	accounting	accounting	NOUN
ajbmeb-2179	53	12	is	be	AUX
ajbmeb-2179	53	13	continually	continually	ADV
ajbmeb-2179	53	14	evolving	evolve	VERB
ajbmeb-2179	53	15	,	,	PUNCT
ajbmeb-2179	53	16	with	with	ADP
ajbmeb-2179	53	17	significant	significant	ADJ
ajbmeb-2179	53	18	implications	implication	NOUN
ajbmeb-2179	53	19	for	for	ADP
ajbmeb-2179	53	20	financial	financial	ADJ
ajbmeb-2179	53	21	reporting	reporting	NOUN
ajbmeb-2179	53	22	and	and	CCONJ
ajbmeb-2179	53	23	disclosure	disclosure	NOUN
ajbmeb-2179	53	24	.	.	PUNCT
ajbmeb-2179	54	1	regulations	regulation	NOUN
ajbmeb-2179	54	2	such	such	ADJ
ajbmeb-2179	54	3	as	as	ADP
ajbmeb-2179	54	4	the	the	DET
ajbmeb-2179	54	5	solvency	solvency	NOUN
ajbmeb-2179	54	6	ii	ii	PROPN
ajbmeb-2179	54	7	directive	directive	NOUN
ajbmeb-2179	54	8	in	in	ADP
ajbmeb-2179	54	9	europe	europe	PROPN
ajbmeb-2179	54	10	and	and	CCONJ
ajbmeb-2179	54	11	the	the	DET
ajbmeb-2179	54	12	risk	risk	NOUN
ajbmeb-2179	54	13	-	-	PUNCT
ajbmeb-2179	54	14	based	base	VERB
ajbmeb-2179	54	15	capital	capital	NOUN
ajbmeb-2179	54	16	(	(	PUNCT
ajbmeb-2179	54	17	rbc	rbc	PROPN
ajbmeb-2179	54	18	)	)	PUNCT
ajbmeb-2179	54	19	requirements	requirement	NOUN
ajbmeb-2179	54	20	in	in	ADP
ajbmeb-2179	54	21	the	the	DET
ajbmeb-2179	54	22	united	united	PROPN
ajbmeb-2179	54	23	states	states	PROPN
ajbmeb-2179	54	24	impose	impose	VERB
ajbmeb-2179	54	25	stringent	stringent	ADJ
ajbmeb-2179	54	26	capital	capital	NOUN
ajbmeb-2179	54	27	and	and	CCONJ
ajbmeb-2179	54	28	reporting	reporting	NOUN
ajbmeb-2179	54	29	standards	standard	NOUN
ajbmeb-2179	54	30	on	on	ADP
ajbmeb-2179	54	31	insurers	insurer	NOUN
ajbmeb-2179	54	32	.	.	PUNCT
ajbmeb-2179	55	1	these	these	DET
ajbmeb-2179	55	2	regulations	regulation	NOUN
ajbmeb-2179	55	3	aim	aim	VERB
ajbmeb-2179	55	4	to	to	PART
ajbmeb-2179	55	5	enhance	enhance	VERB
ajbmeb-2179	55	6	the	the	DET
ajbmeb-2179	55	7	financial	financial	ADJ
ajbmeb-2179	55	8	stability	stability	NOUN
ajbmeb-2179	55	9	and	and	CCONJ
ajbmeb-2179	55	10	solvency	solvency	NOUN
ajbmeb-2179	55	11	of	of	ADP
ajbmeb-2179	55	12	insurance	insurance	NOUN
ajbmeb-2179	55	13	companies	company	NOUN
ajbmeb-2179	55	14	,	,	PUNCT
ajbmeb-2179	55	15	thereby	thereby	ADV
ajbmeb-2179	55	16	protecting	protect	VERB
ajbmeb-2179	55	17	policyholders	policyholder	NOUN
ajbmeb-2179	55	18	and	and	CCONJ
ajbmeb-2179	55	19	maintaining	maintain	VERB
ajbmeb-2179	55	20	market	market	NOUN
ajbmeb-2179	55	21	confidence	confidence	NOUN
ajbmeb-2179	55	22	(	(	PUNCT
ajbmeb-2179	55	23	eling	eling	PROPN
ajbmeb-2179	55	24	&	&	CCONJ
ajbmeb-2179	55	25	schmeiser	schmeiser	NOUN
ajbmeb-2179	55	26	,	,	PUNCT
ajbmeb-2179	55	27	2010	2010	NUM
ajbmeb-2179	55	28	)	)	PUNCT
ajbmeb-2179	55	29	.	.	PUNCT
ajbmeb-2179	56	1	ifrs	ifrs	PROPN
ajbmeb-2179	56	2	17	17	NUM
ajbmeb-2179	56	3	represents	represent	VERB
ajbmeb-2179	56	4	a	a	DET
ajbmeb-2179	56	5	major	major	ADJ
ajbmeb-2179	56	6	overhaul	overhaul	NOUN
ajbmeb-2179	56	7	in	in	ADP
ajbmeb-2179	56	8	insurance	insurance	NOUN
ajbmeb-2179	56	9	accounting	accounting	NOUN
ajbmeb-2179	56	10	,	,	PUNCT
ajbmeb-2179	56	11	replacing	replace	VERB
ajbmeb-2179	56	12	ifrs	ifrs	NOUN
ajbmeb-2179	56	13	4	4	NUM
ajbmeb-2179	56	14	and	and	CCONJ
ajbmeb-2179	56	15	introducing	introduce	VERB
ajbmeb-2179	56	16	a	a	DET
ajbmeb-2179	56	17	comprehensive	comprehensive	ADJ
ajbmeb-2179	56	18	framework	framework	NOUN
ajbmeb-2179	56	19	for	for	ADP
ajbmeb-2179	56	20	the	the	DET
ajbmeb-2179	56	21	recognition	recognition	NOUN
ajbmeb-2179	56	22	,	,	PUNCT
ajbmeb-2179	56	23	measurement	measurement	NOUN
ajbmeb-2179	56	24	,	,	PUNCT
ajbmeb-2179	56	25	and	and	CCONJ
ajbmeb-2179	56	26	disclosure	disclosure	NOUN
ajbmeb-2179	56	27	of	of	ADP
ajbmeb-2179	56	28	insurance	insurance	NOUN
ajbmeb-2179	56	29	contracts	contract	NOUN
ajbmeb-2179	56	30	.	.	PUNCT
ajbmeb-2179	57	1	the	the	DET
ajbmeb-2179	57	2	standard	standard	NOUN
ajbmeb-2179	57	3	requires	require	VERB
ajbmeb-2179	57	4	insurers	insurer	NOUN
ajbmeb-2179	57	5	to	to	PART
ajbmeb-2179	57	6	measure	measure	VERB
ajbmeb-2179	57	7	insurance	insurance	NOUN
ajbmeb-2179	57	8	liabilities	liability	NOUN
ajbmeb-2179	57	9	at	at	ADP
ajbmeb-2179	57	10	current	current	ADJ
ajbmeb-2179	57	11	fulfillment	fulfillment	NOUN
ajbmeb-2179	57	12	value	value	NOUN
ajbmeb-2179	57	13	,	,	PUNCT
ajbmeb-2179	57	14	american	american	PROPN
ajbmeb-2179	57	15	journal	journal	PROPN
ajbmeb-2179	57	16	of	of	ADP
ajbmeb-2179	57	17	business	business	NOUN
ajbmeb-2179	57	18	management	management	NOUN
ajbmeb-2179	57	19	,	,	PUNCT
ajbmeb-2179	57	20	economics	economic	NOUN
ajbmeb-2179	57	21	and	and	CCONJ
ajbmeb-2179	57	22	banking	banking	NOUN
ajbmeb-2179	57	23	volume	volume	NOUN
ajbmeb-2179	57	24	25	25	NUM
ajbmeb-2179	57	25	june	june	PROPN
ajbmeb-2179	57	26	2024	2024	NUM
ajbmeb-2179	57	27	p	p	NOUN
ajbmeb-2179	57	28	a	a	PRON
ajbmeb-2179	57	29	g	g	NOUN
ajbmeb-2179	57	30	e	e	NOUN
ajbmeb-2179	57	31	|	|	ADV
ajbmeb-2179	57	32	4	4	NUM
ajbmeb-2179	57	33	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2179	57	34	incorporating	incorporate	VERB
ajbmeb-2179	57	35	explicit	explicit	ADJ
ajbmeb-2179	57	36	risk	risk	NOUN
ajbmeb-2179	57	37	adjustments	adjustment	NOUN
ajbmeb-2179	57	38	and	and	CCONJ
ajbmeb-2179	57	39	discounting	discount	VERB
ajbmeb-2179	57	40	future	future	ADJ
ajbmeb-2179	57	41	cash	cash	NOUN
ajbmeb-2179	57	42	flows	flow	NOUN
ajbmeb-2179	57	43	.	.	PUNCT
ajbmeb-2179	58	1	this	this	DET
ajbmeb-2179	58	2	approach	approach	NOUN
ajbmeb-2179	58	3	enhances	enhance	VERB
ajbmeb-2179	58	4	comparability	comparability	NOUN
ajbmeb-2179	58	5	and	and	CCONJ
ajbmeb-2179	58	6	transparency	transparency	NOUN
ajbmeb-2179	58	7	in	in	ADP
ajbmeb-2179	58	8	financial	financial	ADJ
ajbmeb-2179	58	9	reporting	reporting	NOUN
ajbmeb-2179	58	10	,	,	PUNCT
ajbmeb-2179	58	11	albeit	albeit	SCONJ
ajbmeb-2179	58	12	posing	pose	VERB
ajbmeb-2179	58	13	implementation	implementation	NOUN
ajbmeb-2179	58	14	challenges	challenge	NOUN
ajbmeb-2179	58	15	for	for	ADP
ajbmeb-2179	58	16	insurers	insurer	NOUN
ajbmeb-2179	58	17	(	(	PUNCT
ajbmeb-2179	58	18	barker	barker	PROPN
ajbmeb-2179	58	19	&	&	CCONJ
ajbmeb-2179	58	20	mcgeachy	mcgeachy	PROPN
ajbmeb-2179	58	21	,	,	PUNCT
ajbmeb-2179	58	22	2019	2019	NUM
ajbmeb-2179	58	23	)	)	PUNCT
ajbmeb-2179	58	24	.	.	PUNCT
ajbmeb-2179	59	1	the	the	DET
ajbmeb-2179	59	2	financial	financial	ADJ
ajbmeb-2179	59	3	accounting	accounting	NOUN
ajbmeb-2179	59	4	standards	standards	PROPN
ajbmeb-2179	59	5	board	board	NOUN
ajbmeb-2179	59	6	(	(	PUNCT
ajbmeb-2179	59	7	fasb	fasb	PROPN
ajbmeb-2179	59	8	)	)	PUNCT
ajbmeb-2179	59	9	in	in	ADP
ajbmeb-2179	59	10	the	the	DET
ajbmeb-2179	59	11	united	united	PROPN
ajbmeb-2179	59	12	states	states	PROPN
ajbmeb-2179	59	13	has	have	AUX
ajbmeb-2179	59	14	also	also	ADV
ajbmeb-2179	59	15	updated	update	VERB
ajbmeb-2179	59	16	its	its	PRON
ajbmeb-2179	59	17	guidance	guidance	NOUN
ajbmeb-2179	59	18	on	on	ADP
ajbmeb-2179	59	19	accounting	account	VERB
ajbmeb-2179	59	20	for	for	ADP
ajbmeb-2179	59	21	long	long	ADJ
ajbmeb-2179	59	22	-	-	PUNCT
ajbmeb-2179	59	23	duration	duration	NOUN
ajbmeb-2179	59	24	insurance	insurance	NOUN
ajbmeb-2179	59	25	contracts	contract	NOUN
ajbmeb-2179	59	26	.	.	PUNCT
ajbmeb-2179	60	1	the	the	DET
ajbmeb-2179	60	2	new	new	ADJ
ajbmeb-2179	60	3	standard	standard	NOUN
ajbmeb-2179	60	4	,	,	PUNCT
ajbmeb-2179	60	5	asu	asu	PROPN
ajbmeb-2179	60	6	2018	2018	NUM
ajbmeb-2179	60	7	-	-	SYM
ajbmeb-2179	60	8	12	12	NUM
ajbmeb-2179	60	9	,	,	PUNCT
ajbmeb-2179	60	10	requires	require	VERB
ajbmeb-2179	60	11	insurers	insurer	NOUN
ajbmeb-2179	60	12	to	to	PART
ajbmeb-2179	60	13	review	review	VERB
ajbmeb-2179	60	14	and	and	CCONJ
ajbmeb-2179	60	15	update	update	VERB
ajbmeb-2179	60	16	assumptions	assumption	NOUN
ajbmeb-2179	60	17	used	use	VERB
ajbmeb-2179	60	18	to	to	PART
ajbmeb-2179	60	19	measure	measure	VERB
ajbmeb-2179	60	20	the	the	DET
ajbmeb-2179	60	21	liability	liability	NOUN
ajbmeb-2179	60	22	for	for	ADP
ajbmeb-2179	60	23	future	future	ADJ
ajbmeb-2179	60	24	policy	policy	NOUN
ajbmeb-2179	60	25	benefits	benefit	NOUN
ajbmeb-2179	60	26	and	and	CCONJ
ajbmeb-2179	60	27	to	to	PART
ajbmeb-2179	60	28	disclose	disclose	VERB
ajbmeb-2179	60	29	more	more	ADJ
ajbmeb-2179	60	30	granular	granular	ADJ
ajbmeb-2179	60	31	information	information	NOUN
ajbmeb-2179	60	32	about	about	ADP
ajbmeb-2179	60	33	the	the	DET
ajbmeb-2179	60	34	impact	impact	NOUN
ajbmeb-2179	60	35	of	of	ADP
ajbmeb-2179	60	36	those	those	DET
ajbmeb-2179	60	37	assumptions	assumption	NOUN
ajbmeb-2179	60	38	(	(	PUNCT
ajbmeb-2179	60	39	fasb	fasb	NOUN
ajbmeb-2179	60	40	,	,	PUNCT
ajbmeb-2179	60	41	2018	2018	NUM
ajbmeb-2179	60	42	)	)	PUNCT
ajbmeb-2179	60	43	.	.	PUNCT
ajbmeb-2179	61	1	technological	technological	ADJ
ajbmeb-2179	61	2	advancements	advancement	NOUN
ajbmeb-2179	61	3	in	in	ADP
ajbmeb-2179	61	4	insurance	insurance	NOUN
ajbmeb-2179	61	5	accounting	accounting	NOUN
ajbmeb-2179	61	6	technological	technological	ADJ
ajbmeb-2179	61	7	advancements	advancement	NOUN
ajbmeb-2179	61	8	are	be	AUX
ajbmeb-2179	61	9	reshaping	reshape	VERB
ajbmeb-2179	61	10	the	the	DET
ajbmeb-2179	61	11	accounting	accounting	NOUN
ajbmeb-2179	61	12	landscape	landscape	NOUN
ajbmeb-2179	61	13	in	in	ADP
ajbmeb-2179	61	14	the	the	DET
ajbmeb-2179	61	15	insurance	insurance	NOUN
ajbmeb-2179	61	16	industry	industry	NOUN
ajbmeb-2179	61	17	.	.	PUNCT
ajbmeb-2179	62	1	the	the	DET
ajbmeb-2179	62	2	adoption	adoption	NOUN
ajbmeb-2179	62	3	of	of	ADP
ajbmeb-2179	62	4	enterprise	enterprise	NOUN
ajbmeb-2179	62	5	resource	resource	NOUN
ajbmeb-2179	62	6	planning	planning	NOUN
ajbmeb-2179	62	7	(	(	PUNCT
ajbmeb-2179	62	8	erp	erp	NOUN
ajbmeb-2179	62	9	)	)	PUNCT
ajbmeb-2179	62	10	systems	system	NOUN
ajbmeb-2179	62	11	,	,	PUNCT
ajbmeb-2179	62	12	big	big	ADJ
ajbmeb-2179	62	13	data	datum	NOUN
ajbmeb-2179	62	14	analytics	analytic	NOUN
ajbmeb-2179	62	15	,	,	PUNCT
ajbmeb-2179	62	16	and	and	CCONJ
ajbmeb-2179	62	17	artificial	artificial	ADJ
ajbmeb-2179	62	18	intelligence	intelligence	NOUN
ajbmeb-2179	62	19	(	(	PUNCT
ajbmeb-2179	62	20	ai	ai	VERB
ajbmeb-2179	62	21	)	)	PUNCT
ajbmeb-2179	62	22	is	be	AUX
ajbmeb-2179	62	23	enhancing	enhance	VERB
ajbmeb-2179	62	24	the	the	DET
ajbmeb-2179	62	25	accuracy	accuracy	NOUN
ajbmeb-2179	62	26	and	and	CCONJ
ajbmeb-2179	62	27	efficiency	efficiency	NOUN
ajbmeb-2179	62	28	of	of	ADP
ajbmeb-2179	62	29	financial	financial	ADJ
ajbmeb-2179	62	30	reporting	reporting	NOUN
ajbmeb-2179	62	31	processes	process	NOUN
ajbmeb-2179	62	32	.	.	PUNCT
ajbmeb-2179	63	1	erp	erp	PROPN
ajbmeb-2179	63	2	systems	system	NOUN
ajbmeb-2179	63	3	integrate	integrate	VERB
ajbmeb-2179	63	4	various	various	ADJ
ajbmeb-2179	63	5	accounting	accounting	NOUN
ajbmeb-2179	63	6	functions	function	NOUN
ajbmeb-2179	63	7	,	,	PUNCT
ajbmeb-2179	63	8	providing	provide	VERB
ajbmeb-2179	63	9	real	real	ADJ
ajbmeb-2179	63	10	-	-	PUNCT
ajbmeb-2179	63	11	time	time	NOUN
ajbmeb-2179	63	12	data	datum	NOUN
ajbmeb-2179	63	13	and	and	CCONJ
ajbmeb-2179	63	14	streamlined	streamlined	ADJ
ajbmeb-2179	63	15	workflows	workflow	NOUN
ajbmeb-2179	63	16	that	that	PRON
ajbmeb-2179	63	17	reduce	reduce	VERB
ajbmeb-2179	63	18	the	the	DET
ajbmeb-2179	63	19	risk	risk	NOUN
ajbmeb-2179	63	20	of	of	ADP
ajbmeb-2179	63	21	errors	error	NOUN
ajbmeb-2179	63	22	and	and	CCONJ
ajbmeb-2179	63	23	improve	improve	VERB
ajbmeb-2179	63	24	decision	decision	NOUN
ajbmeb-2179	63	25	-	-	PUNCT
ajbmeb-2179	63	26	making	making	NOUN
ajbmeb-2179	63	27	(	(	PUNCT
ajbmeb-2179	63	28	vasarhelyi	vasarhelyi	PROPN
ajbmeb-2179	63	29	,	,	PUNCT
ajbmeb-2179	63	30	kogan	kogan	PROPN
ajbmeb-2179	63	31	,	,	PUNCT
ajbmeb-2179	63	32	&	&	CCONJ
ajbmeb-2179	63	33	tuttle	tuttle	PROPN
ajbmeb-2179	63	34	,	,	PUNCT
ajbmeb-2179	63	35	2015	2015	NUM
ajbmeb-2179	63	36	)	)	PUNCT
ajbmeb-2179	63	37	.	.	PUNCT
ajbmeb-2179	64	1	big	big	ADJ
ajbmeb-2179	64	2	data	datum	NOUN
ajbmeb-2179	64	3	analytics	analytic	NOUN
ajbmeb-2179	64	4	allows	allow	VERB
ajbmeb-2179	64	5	insurers	insurer	NOUN
ajbmeb-2179	64	6	to	to	PART
ajbmeb-2179	64	7	analyze	analyze	VERB
ajbmeb-2179	64	8	vast	vast	ADJ
ajbmeb-2179	64	9	amounts	amount	NOUN
ajbmeb-2179	64	10	of	of	ADP
ajbmeb-2179	64	11	data	datum	NOUN
ajbmeb-2179	64	12	to	to	PART
ajbmeb-2179	64	13	identify	identify	VERB
ajbmeb-2179	64	14	trends	trend	NOUN
ajbmeb-2179	64	15	,	,	PUNCT
ajbmeb-2179	64	16	assess	assess	NOUN
ajbmeb-2179	64	17	risks	risk	NOUN
ajbmeb-2179	64	18	,	,	PUNCT
ajbmeb-2179	64	19	and	and	CCONJ
ajbmeb-2179	64	20	make	make	VERB
ajbmeb-2179	64	21	informed	informed	ADJ
ajbmeb-2179	64	22	financial	financial	ADJ
ajbmeb-2179	64	23	decisions	decision	NOUN
ajbmeb-2179	64	24	.	.	PUNCT
ajbmeb-2179	65	1	for	for	ADP
ajbmeb-2179	65	2	example	example	NOUN
ajbmeb-2179	65	3	,	,	PUNCT
ajbmeb-2179	65	4	predictive	predictive	ADJ
ajbmeb-2179	65	5	analytics	analytic	NOUN
ajbmeb-2179	65	6	can	can	AUX
ajbmeb-2179	65	7	improve	improve	VERB
ajbmeb-2179	65	8	claims	claim	NOUN
ajbmeb-2179	65	9	cost	cost	NOUN
ajbmeb-2179	65	10	estimation	estimation	NOUN
ajbmeb-2179	65	11	by	by	ADP
ajbmeb-2179	65	12	identifying	identify	VERB
ajbmeb-2179	65	13	patterns	pattern	NOUN
ajbmeb-2179	65	14	and	and	CCONJ
ajbmeb-2179	65	15	anomalies	anomaly	NOUN
ajbmeb-2179	65	16	in	in	ADP
ajbmeb-2179	65	17	historical	historical	ADJ
ajbmeb-2179	65	18	data	datum	NOUN
ajbmeb-2179	65	19	(	(	PUNCT
ajbmeb-2179	65	20	bhimani	bhimani	NOUN
ajbmeb-2179	65	21	,	,	PUNCT
ajbmeb-2179	65	22	2020	2020	NUM
ajbmeb-2179	65	23	)	)	PUNCT
ajbmeb-2179	65	24	.	.	PUNCT
ajbmeb-2179	66	1	ai	ai	VERB
ajbmeb-2179	66	2	and	and	CCONJ
ajbmeb-2179	66	3	machine	machine	NOUN
ajbmeb-2179	66	4	learning	learn	VERB
ajbmeb-2179	66	5	algorithms	algorithm	NOUN
ajbmeb-2179	66	6	are	be	AUX
ajbmeb-2179	66	7	also	also	ADV
ajbmeb-2179	66	8	being	be	AUX
ajbmeb-2179	66	9	used	use	VERB
ajbmeb-2179	66	10	to	to	PART
ajbmeb-2179	66	11	automate	automate	VERB
ajbmeb-2179	66	12	routine	routine	ADJ
ajbmeb-2179	66	13	accounting	accounting	NOUN
ajbmeb-2179	66	14	tasks	task	NOUN
ajbmeb-2179	66	15	,	,	PUNCT
ajbmeb-2179	66	16	such	such	ADJ
ajbmeb-2179	66	17	as	as	ADP
ajbmeb-2179	66	18	transaction	transaction	NOUN
ajbmeb-2179	66	19	processing	processing	NOUN
ajbmeb-2179	66	20	and	and	CCONJ
ajbmeb-2179	66	21	reconciliations	reconciliation	NOUN
ajbmeb-2179	66	22	,	,	PUNCT
ajbmeb-2179	66	23	freeing	free	VERB
ajbmeb-2179	66	24	up	up	ADP
ajbmeb-2179	66	25	human	human	ADJ
ajbmeb-2179	66	26	resources	resource	NOUN
ajbmeb-2179	66	27	for	for	ADP
ajbmeb-2179	66	28	more	more	ADJ
ajbmeb-2179	66	29	strategic	strategic	ADJ
ajbmeb-2179	66	30	activities	activity	NOUN
ajbmeb-2179	66	31	(	(	PUNCT
ajbmeb-2179	66	32	davenport	davenport	PROPN
ajbmeb-2179	66	33	&	&	CCONJ
ajbmeb-2179	66	34	kirby	kirby	PROPN
ajbmeb-2179	66	35	,	,	PUNCT
ajbmeb-2179	66	36	2016	2016	NUM
ajbmeb-2179	66	37	)	)	PUNCT
ajbmeb-2179	66	38	.	.	PUNCT
ajbmeb-2179	67	1	blockchain	blockchain	PROPN
ajbmeb-2179	67	2	technology	technology	PROPN
ajbmeb-2179	67	3	,	,	PUNCT
ajbmeb-2179	67	4	with	with	ADP
ajbmeb-2179	67	5	its	its	PRON
ajbmeb-2179	67	6	decentralized	decentralize	VERB
ajbmeb-2179	67	7	and	and	CCONJ
ajbmeb-2179	67	8	immutable	immutable	ADJ
ajbmeb-2179	67	9	ledger	ledger	NOUN
ajbmeb-2179	67	10	,	,	PUNCT
ajbmeb-2179	67	11	offers	offer	VERB
ajbmeb-2179	67	12	potential	potential	ADJ
ajbmeb-2179	67	13	applications	application	NOUN
ajbmeb-2179	67	14	in	in	ADP
ajbmeb-2179	67	15	insurance	insurance	NOUN
ajbmeb-2179	67	16	accounting	account	VERB
ajbmeb-2179	67	17	by	by	ADP
ajbmeb-2179	67	18	enhancing	enhance	VERB
ajbmeb-2179	67	19	transparency	transparency	NOUN
ajbmeb-2179	67	20	and	and	CCONJ
ajbmeb-2179	67	21	reducing	reduce	VERB
ajbmeb-2179	67	22	fraud	fraud	NOUN
ajbmeb-2179	67	23	.	.	PUNCT
ajbmeb-2179	68	1	smart	smart	ADJ
ajbmeb-2179	68	2	contracts	contract	NOUN
ajbmeb-2179	68	3	,	,	PUNCT
ajbmeb-2179	68	4	executed	execute	VERB
ajbmeb-2179	68	5	on	on	ADP
ajbmeb-2179	68	6	blockchain	blockchain	PROPN
ajbmeb-2179	68	7	platforms	platform	NOUN
ajbmeb-2179	68	8	,	,	PUNCT
ajbmeb-2179	68	9	can	can	AUX
ajbmeb-2179	68	10	automate	automate	VERB
ajbmeb-2179	68	11	the	the	DET
ajbmeb-2179	68	12	claims	claim	NOUN
ajbmeb-2179	68	13	process	process	NOUN
ajbmeb-2179	68	14	and	and	CCONJ
ajbmeb-2179	68	15	ensure	ensure	VERB
ajbmeb-2179	68	16	timely	timely	ADJ
ajbmeb-2179	68	17	and	and	CCONJ
ajbmeb-2179	68	18	accurate	accurate	ADJ
ajbmeb-2179	68	19	payment	payment	NOUN
ajbmeb-2179	68	20	settlements	settlement	NOUN
ajbmeb-2179	68	21	(	(	PUNCT
ajbmeb-2179	68	22	tapscott	tapscott	NOUN
ajbmeb-2179	68	23	&	&	CCONJ
ajbmeb-2179	68	24	tapscott	tapscott	PROPN
ajbmeb-2179	68	25	,	,	PUNCT
ajbmeb-2179	68	26	2016	2016	NUM
ajbmeb-2179	68	27	)	)	PUNCT
ajbmeb-2179	68	28	.	.	PUNCT
ajbmeb-2179	69	1	best	good	ADJ
ajbmeb-2179	69	2	practices	practice	NOUN
ajbmeb-2179	69	3	in	in	ADP
ajbmeb-2179	69	4	insurance	insurance	NOUN
ajbmeb-2179	69	5	accounting	accounting	NOUN
ajbmeb-2179	69	6	to	to	PART
ajbmeb-2179	69	7	navigate	navigate	VERB
ajbmeb-2179	69	8	the	the	DET
ajbmeb-2179	69	9	complexities	complexity	NOUN
ajbmeb-2179	69	10	of	of	ADP
ajbmeb-2179	69	11	accounting	account	VERB
ajbmeb-2179	69	12	for	for	ADP
ajbmeb-2179	69	13	income	income	NOUN
ajbmeb-2179	69	14	and	and	CCONJ
ajbmeb-2179	69	15	costs	cost	NOUN
ajbmeb-2179	69	16	,	,	PUNCT
ajbmeb-2179	69	17	insurance	insurance	NOUN
ajbmeb-2179	69	18	organizations	organization	NOUN
ajbmeb-2179	69	19	should	should	AUX
ajbmeb-2179	69	20	adopt	adopt	VERB
ajbmeb-2179	69	21	best	good	ADJ
ajbmeb-2179	69	22	practices	practice	NOUN
ajbmeb-2179	69	23	that	that	PRON
ajbmeb-2179	69	24	ensure	ensure	VERB
ajbmeb-2179	69	25	compliance	compliance	NOUN
ajbmeb-2179	69	26	,	,	PUNCT
ajbmeb-2179	69	27	accuracy	accuracy	NOUN
ajbmeb-2179	69	28	,	,	PUNCT
ajbmeb-2179	69	29	and	and	CCONJ
ajbmeb-2179	69	30	efficiency	efficiency	NOUN
ajbmeb-2179	69	31	.	.	PUNCT
ajbmeb-2179	70	1	key	key	ADJ
ajbmeb-2179	70	2	best	good	ADJ
ajbmeb-2179	70	3	practices	practice	NOUN
ajbmeb-2179	70	4	include	include	VERB
ajbmeb-2179	70	5	:	:	PUNCT
ajbmeb-2179	70	6	•	•	ADP
ajbmeb-2179	70	7	implementing	implement	VERB
ajbmeb-2179	70	8	robust	robust	ADJ
ajbmeb-2179	70	9	internal	internal	ADJ
ajbmeb-2179	70	10	controls	control	NOUN
ajbmeb-2179	70	11	:	:	PUNCT
ajbmeb-2179	70	12	effective	effective	ADJ
ajbmeb-2179	70	13	internal	internal	ADJ
ajbmeb-2179	70	14	controls	control	NOUN
ajbmeb-2179	70	15	are	be	AUX
ajbmeb-2179	70	16	essential	essential	ADJ
ajbmeb-2179	70	17	to	to	PART
ajbmeb-2179	70	18	mitigate	mitigate	VERB
ajbmeb-2179	70	19	risks	risk	NOUN
ajbmeb-2179	70	20	of	of	ADP
ajbmeb-2179	70	21	fraud	fraud	NOUN
ajbmeb-2179	70	22	,	,	PUNCT
ajbmeb-2179	70	23	errors	error	NOUN
ajbmeb-2179	70	24	,	,	PUNCT
ajbmeb-2179	70	25	and	and	CCONJ
ajbmeb-2179	70	26	regulatory	regulatory	ADJ
ajbmeb-2179	70	27	non	non	NOUN
ajbmeb-2179	70	28	-	-	NOUN
ajbmeb-2179	70	29	compliance	compliance	NOUN
ajbmeb-2179	70	30	.	.	PUNCT
ajbmeb-2179	71	1	regular	regular	ADJ
ajbmeb-2179	71	2	audits	audits	NOUN
ajbmeb-2179	71	3	and	and	CCONJ
ajbmeb-2179	71	4	control	control	NOUN
ajbmeb-2179	71	5	assessments	assessment	NOUN
ajbmeb-2179	71	6	can	can	AUX
ajbmeb-2179	71	7	help	help	VERB
ajbmeb-2179	71	8	identify	identify	VERB
ajbmeb-2179	71	9	weaknesses	weakness	NOUN
ajbmeb-2179	71	10	and	and	CCONJ
ajbmeb-2179	71	11	improve	improve	VERB
ajbmeb-2179	71	12	financial	financial	ADJ
ajbmeb-2179	71	13	reporting	reporting	NOUN
ajbmeb-2179	71	14	processes	process	NOUN
ajbmeb-2179	71	15	(	(	PUNCT
ajbmeb-2179	71	16	knechel	knechel	PROPN
ajbmeb-2179	71	17	&	&	CCONJ
ajbmeb-2179	71	18	salterio	salterio	PROPN
ajbmeb-2179	71	19	,	,	PUNCT
ajbmeb-2179	71	20	2016	2016	NUM
ajbmeb-2179	71	21	)	)	PUNCT
ajbmeb-2179	71	22	.	.	PUNCT
ajbmeb-2179	72	1	•	•	NUM
ajbmeb-2179	72	2	staying	stay	VERB
ajbmeb-2179	72	3	abreast	abreast	ADV
ajbmeb-2179	72	4	of	of	ADP
ajbmeb-2179	72	5	regulatory	regulatory	ADJ
ajbmeb-2179	72	6	changes	change	NOUN
ajbmeb-2179	72	7	:	:	PUNCT
ajbmeb-2179	72	8	insurance	insurance	NOUN
ajbmeb-2179	72	9	companies	company	NOUN
ajbmeb-2179	72	10	must	must	AUX
ajbmeb-2179	72	11	stay	stay	VERB
ajbmeb-2179	72	12	informed	informed	ADJ
ajbmeb-2179	72	13	about	about	ADP
ajbmeb-2179	72	14	changes	change	NOUN
ajbmeb-2179	72	15	in	in	ADP
ajbmeb-2179	72	16	accounting	accounting	NOUN
ajbmeb-2179	72	17	standards	standard	NOUN
ajbmeb-2179	72	18	and	and	CCONJ
ajbmeb-2179	72	19	regulatory	regulatory	ADJ
ajbmeb-2179	72	20	requirements	requirement	NOUN
ajbmeb-2179	72	21	.	.	PUNCT
ajbmeb-2179	73	1	continuous	continuous	ADJ
ajbmeb-2179	73	2	professional	professional	ADJ
ajbmeb-2179	73	3	development	development	NOUN
ajbmeb-2179	73	4	and	and	CCONJ
ajbmeb-2179	73	5	engagement	engagement	NOUN
ajbmeb-2179	73	6	with	with	ADP
ajbmeb-2179	73	7	industry	industry	NOUN
ajbmeb-2179	73	8	bodies	body	NOUN
ajbmeb-2179	73	9	can	can	AUX
ajbmeb-2179	73	10	help	help	VERB
ajbmeb-2179	73	11	organizations	organization	NOUN
ajbmeb-2179	73	12	adapt	adapt	VERB
ajbmeb-2179	73	13	to	to	ADP
ajbmeb-2179	73	14	new	new	ADJ
ajbmeb-2179	73	15	regulations	regulation	NOUN
ajbmeb-2179	73	16	(	(	PUNCT
ajbmeb-2179	73	17	fasb	fasb	NOUN
ajbmeb-2179	73	18	,	,	PUNCT
ajbmeb-2179	73	19	2020	2020	NUM
ajbmeb-2179	73	20	)	)	PUNCT
ajbmeb-2179	73	21	.	.	PUNCT
ajbmeb-2179	74	1	•	•	NUM
ajbmeb-2179	74	2	leveraging	leverage	VERB
ajbmeb-2179	74	3	technology	technology	NOUN
ajbmeb-2179	74	4	:	:	PUNCT
ajbmeb-2179	74	5	embracing	embrace	VERB
ajbmeb-2179	74	6	advanced	advanced	ADJ
ajbmeb-2179	74	7	technologies	technology	NOUN
ajbmeb-2179	74	8	such	such	ADJ
ajbmeb-2179	74	9	as	as	ADP
ajbmeb-2179	74	10	erp	erp	PROPN
ajbmeb-2179	74	11	systems	system	NOUN
ajbmeb-2179	74	12	,	,	PUNCT
ajbmeb-2179	74	13	big	big	ADJ
ajbmeb-2179	74	14	data	datum	NOUN
ajbmeb-2179	74	15	analytics	analytic	NOUN
ajbmeb-2179	74	16	,	,	PUNCT
ajbmeb-2179	74	17	ai	ai	VERB
ajbmeb-2179	74	18	,	,	PUNCT
ajbmeb-2179	74	19	and	and	CCONJ
ajbmeb-2179	74	20	blockchain	blockchain	PROPN
ajbmeb-2179	74	21	can	can	AUX
ajbmeb-2179	74	22	enhance	enhance	VERB
ajbmeb-2179	74	23	the	the	DET
ajbmeb-2179	74	24	accuracy	accuracy	NOUN
ajbmeb-2179	74	25	and	and	CCONJ
ajbmeb-2179	74	26	efficiency	efficiency	NOUN
ajbmeb-2179	74	27	of	of	ADP
ajbmeb-2179	74	28	accounting	accounting	NOUN
ajbmeb-2179	74	29	processes	process	NOUN
ajbmeb-2179	74	30	.	.	PUNCT
ajbmeb-2179	75	1	investing	invest	VERB
ajbmeb-2179	75	2	in	in	ADP
ajbmeb-2179	75	3	technology	technology	NOUN
ajbmeb-2179	75	4	and	and	CCONJ
ajbmeb-2179	75	5	training	training	NOUN
ajbmeb-2179	75	6	staff	staff	NOUN
ajbmeb-2179	75	7	to	to	PART
ajbmeb-2179	75	8	use	use	VERB
ajbmeb-2179	75	9	these	these	DET
ajbmeb-2179	75	10	tools	tool	NOUN
ajbmeb-2179	75	11	effectively	effectively	ADV
ajbmeb-2179	75	12	is	be	AUX
ajbmeb-2179	75	13	crucial	crucial	ADJ
ajbmeb-2179	75	14	(	(	PUNCT
ajbmeb-2179	75	15	vasarhelyi	vasarhelyi	PROPN
ajbmeb-2179	75	16	,	,	PUNCT
ajbmeb-2179	75	17	kogan	kogan	PROPN
ajbmeb-2179	75	18	,	,	PUNCT
ajbmeb-2179	75	19	&	&	CCONJ
ajbmeb-2179	75	20	tuttle	tuttle	PROPN
ajbmeb-2179	75	21	,	,	PUNCT
ajbmeb-2179	75	22	2015	2015	NUM
ajbmeb-2179	75	23	)	)	PUNCT
ajbmeb-2179	75	24	.	.	PUNCT
ajbmeb-2179	76	1	•	•	NUM
ajbmeb-2179	76	2	enhancing	enhance	VERB
ajbmeb-2179	76	3	actuarial	actuarial	ADJ
ajbmeb-2179	76	4	capabilities	capability	NOUN
ajbmeb-2179	76	5	:	:	PUNCT
ajbmeb-2179	76	6	given	give	VERB
ajbmeb-2179	76	7	the	the	DET
ajbmeb-2179	76	8	importance	importance	NOUN
ajbmeb-2179	76	9	of	of	ADP
ajbmeb-2179	76	10	actuarial	actuarial	ADJ
ajbmeb-2179	76	11	assumptions	assumption	NOUN
ajbmeb-2179	76	12	in	in	ADP
ajbmeb-2179	76	13	estimating	estimate	VERB
ajbmeb-2179	76	14	insurance	insurance	NOUN
ajbmeb-2179	76	15	liabilities	liability	NOUN
ajbmeb-2179	76	16	,	,	PUNCT
ajbmeb-2179	76	17	insurers	insurer	NOUN
ajbmeb-2179	76	18	should	should	AUX
ajbmeb-2179	76	19	invest	invest	VERB
ajbmeb-2179	76	20	in	in	ADP
ajbmeb-2179	76	21	actuarial	actuarial	ADJ
ajbmeb-2179	76	22	expertise	expertise	NOUN
ajbmeb-2179	76	23	and	and	CCONJ
ajbmeb-2179	76	24	tools	tool	NOUN
ajbmeb-2179	76	25	to	to	PART
ajbmeb-2179	76	26	improve	improve	VERB
ajbmeb-2179	76	27	the	the	DET
ajbmeb-2179	76	28	accuracy	accuracy	NOUN
ajbmeb-2179	76	29	of	of	ADP
ajbmeb-2179	76	30	their	their	PRON
ajbmeb-2179	76	31	estimates	estimate	NOUN
ajbmeb-2179	76	32	(	(	PUNCT
ajbmeb-2179	76	33	grace	grace	NOUN
ajbmeb-2179	76	34	,	,	PUNCT
ajbmeb-2179	76	35	klein	klein	PROPN
ajbmeb-2179	76	36	,	,	PUNCT
ajbmeb-2179	76	37	&	&	CCONJ
ajbmeb-2179	76	38	kleindorfer	kleindorfer	PROPN
ajbmeb-2179	76	39	,	,	PUNCT
ajbmeb-2179	76	40	2016	2016	NUM
ajbmeb-2179	76	41	)	)	PUNCT
ajbmeb-2179	76	42	.	.	PUNCT
ajbmeb-2179	77	1	•	•	PUNCT
ajbmeb-2179	77	2	improving	improve	VERB
ajbmeb-2179	77	3	transparency	transparency	NOUN
ajbmeb-2179	77	4	and	and	CCONJ
ajbmeb-2179	77	5	disclosure	disclosure	NOUN
ajbmeb-2179	77	6	:	:	PUNCT
ajbmeb-2179	77	7	transparent	transparent	ADJ
ajbmeb-2179	77	8	financial	financial	ADJ
ajbmeb-2179	77	9	reporting	reporting	NOUN
ajbmeb-2179	77	10	builds	build	VERB
ajbmeb-2179	77	11	trust	trust	NOUN
ajbmeb-2179	77	12	with	with	ADP
ajbmeb-2179	77	13	stakeholders	stakeholder	NOUN
ajbmeb-2179	77	14	and	and	CCONJ
ajbmeb-2179	77	15	enhances	enhance	VERB
ajbmeb-2179	77	16	market	market	NOUN
ajbmeb-2179	77	17	confidence	confidence	NOUN
ajbmeb-2179	77	18	.	.	PUNCT
ajbmeb-2179	78	1	insurance	insurance	NOUN
ajbmeb-2179	78	2	companies	company	NOUN
ajbmeb-2179	78	3	should	should	AUX
ajbmeb-2179	78	4	strive	strive	VERB
ajbmeb-2179	78	5	for	for	ADP
ajbmeb-2179	78	6	clear	clear	ADJ
ajbmeb-2179	78	7	and	and	CCONJ
ajbmeb-2179	78	8	comprehensive	comprehensive	ADJ
ajbmeb-2179	78	9	disclosures	disclosure	NOUN
ajbmeb-2179	78	10	that	that	PRON
ajbmeb-2179	78	11	provide	provide	VERB
ajbmeb-2179	78	12	meaningful	meaningful	ADJ
ajbmeb-2179	78	13	insights	insight	NOUN
ajbmeb-2179	78	14	into	into	ADP
ajbmeb-2179	78	15	their	their	PRON
ajbmeb-2179	78	16	financial	financial	ADJ
ajbmeb-2179	78	17	performance	performance	NOUN
ajbmeb-2179	78	18	and	and	CCONJ
ajbmeb-2179	78	19	risks	risk	NOUN
ajbmeb-2179	78	20	(	(	PUNCT
ajbmeb-2179	78	21	barker	barker	PROPN
ajbmeb-2179	78	22	&	&	CCONJ
ajbmeb-2179	78	23	mcgeachy	mcgeachy	PROPN
ajbmeb-2179	78	24	,	,	PUNCT
ajbmeb-2179	78	25	2019	2019	NUM
ajbmeb-2179	78	26	)	)	PUNCT
ajbmeb-2179	78	27	.	.	PUNCT
ajbmeb-2179	79	1	american	american	PROPN
ajbmeb-2179	79	2	journal	journal	PROPN
ajbmeb-2179	79	3	of	of	ADP
ajbmeb-2179	79	4	business	business	NOUN
ajbmeb-2179	79	5	management	management	NOUN
ajbmeb-2179	79	6	,	,	PUNCT
ajbmeb-2179	79	7	economics	economic	NOUN
ajbmeb-2179	79	8	and	and	CCONJ
ajbmeb-2179	79	9	banking	banking	NOUN
ajbmeb-2179	79	10	volume	volume	NOUN
ajbmeb-2179	79	11	25	25	NUM
ajbmeb-2179	79	12	june	june	PROPN
ajbmeb-2179	79	13	2024	2024	NUM
ajbmeb-2179	79	14	p	p	NOUN
ajbmeb-2179	79	15	a	a	DET
ajbmeb-2179	79	16	g	g	NOUN
ajbmeb-2179	79	17	e	e	NOUN
ajbmeb-2179	79	18	|	|	ADV
ajbmeb-2179	79	19	5	5	NUM
ajbmeb-2179	79	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2179	79	21	conclusion	conclusion	NOUN
ajbmeb-2179	79	22	in	in	ADP
ajbmeb-2179	79	23	conclusion	conclusion	NOUN
ajbmeb-2179	79	24	,	,	PUNCT
ajbmeb-2179	79	25	the	the	DET
ajbmeb-2179	79	26	current	current	ADJ
ajbmeb-2179	79	27	state	state	NOUN
ajbmeb-2179	79	28	of	of	ADP
ajbmeb-2179	79	29	accounting	account	VERB
ajbmeb-2179	79	30	for	for	ADP
ajbmeb-2179	79	31	income	income	NOUN
ajbmeb-2179	79	32	and	and	CCONJ
ajbmeb-2179	79	33	costs	cost	NOUN
ajbmeb-2179	79	34	in	in	ADP
ajbmeb-2179	79	35	insurance	insurance	NOUN
ajbmeb-2179	79	36	organizations	organization	NOUN
ajbmeb-2179	79	37	is	be	AUX
ajbmeb-2179	79	38	shaped	shape	VERB
ajbmeb-2179	79	39	by	by	ADP
ajbmeb-2179	79	40	regulatory	regulatory	ADJ
ajbmeb-2179	79	41	requirements	requirement	NOUN
ajbmeb-2179	79	42	,	,	PUNCT
ajbmeb-2179	79	43	technological	technological	ADJ
ajbmeb-2179	79	44	advancements	advancement	NOUN
ajbmeb-2179	79	45	,	,	PUNCT
ajbmeb-2179	79	46	and	and	CCONJ
ajbmeb-2179	79	47	industry	industry	NOUN
ajbmeb-2179	79	48	-	-	PUNCT
ajbmeb-2179	79	49	specific	specific	ADJ
ajbmeb-2179	79	50	challenges	challenge	NOUN
ajbmeb-2179	79	51	.	.	PUNCT
ajbmeb-2179	80	1	by	by	ADP
ajbmeb-2179	80	2	adopting	adopt	VERB
ajbmeb-2179	80	3	best	good	ADJ
ajbmeb-2179	80	4	practices	practice	NOUN
ajbmeb-2179	80	5	and	and	CCONJ
ajbmeb-2179	80	6	leveraging	leverage	VERB
ajbmeb-2179	80	7	technology	technology	NOUN
ajbmeb-2179	80	8	,	,	PUNCT
ajbmeb-2179	80	9	insurance	insurance	NOUN
ajbmeb-2179	80	10	companies	company	NOUN
ajbmeb-2179	80	11	can	can	AUX
ajbmeb-2179	80	12	improve	improve	VERB
ajbmeb-2179	80	13	the	the	DET
ajbmeb-2179	80	14	accuracy	accuracy	NOUN
ajbmeb-2179	80	15	and	and	CCONJ
ajbmeb-2179	80	16	efficiency	efficiency	NOUN
ajbmeb-2179	80	17	of	of	ADP
ajbmeb-2179	80	18	their	their	PRON
ajbmeb-2179	80	19	accounting	accounting	NOUN
ajbmeb-2179	80	20	processes	process	NOUN
ajbmeb-2179	80	21	,	,	PUNCT
ajbmeb-2179	80	22	ensuring	ensure	VERB
ajbmeb-2179	80	23	compliance	compliance	NOUN
ajbmeb-2179	80	24	and	and	CCONJ
ajbmeb-2179	80	25	maintaining	maintain	VERB
ajbmeb-2179	80	26	financial	financial	ADJ
ajbmeb-2179	80	27	stability	stability	NOUN
ajbmeb-2179	80	28	.	.	PUNCT
ajbmeb-2179	81	1	references	reference	NOUN
ajbmeb-2179	81	2	1	1	NUM
ajbmeb-2179	81	3	.	.	PUNCT
ajbmeb-2179	81	4	barker	barker	PROPN
ajbmeb-2179	81	5	,	,	PUNCT
ajbmeb-2179	81	6	r.	r.	PROPN
ajbmeb-2179	81	7	,	,	PUNCT
ajbmeb-2179	81	8	&	&	CCONJ
ajbmeb-2179	81	9	mcgeachy	mcgeachy	NOUN
ajbmeb-2179	81	10	,	,	PUNCT
ajbmeb-2179	81	11	a.	a.	NOUN
ajbmeb-2179	81	12	(	(	PUNCT
ajbmeb-2179	81	13	2019	2019	NUM
ajbmeb-2179	81	14	)	)	PUNCT
ajbmeb-2179	81	15	.	.	PUNCT
ajbmeb-2179	82	1	ifrs	ifrs	PROPN
ajbmeb-2179	82	2	17	17	NUM
ajbmeb-2179	82	3	insurance	insurance	NOUN
ajbmeb-2179	82	4	contracts	contract	NOUN
ajbmeb-2179	82	5	:	:	PUNCT
ajbmeb-2179	82	6	a	a	DET
ajbmeb-2179	82	7	new	new	ADJ
ajbmeb-2179	82	8	era	era	NOUN
ajbmeb-2179	82	9	in	in	ADP
ajbmeb-2179	82	10	financial	financial	ADJ
ajbmeb-2179	82	11	reporting	reporting	NOUN
ajbmeb-2179	82	12	.	.	PUNCT
ajbmeb-2179	83	1	journal	journal	NOUN
ajbmeb-2179	83	2	of	of	ADP
ajbmeb-2179	83	3	international	international	ADJ
ajbmeb-2179	83	4	accounting	accounting	NOUN
ajbmeb-2179	83	5	research	research	NOUN
ajbmeb-2179	83	6	,	,	PUNCT
ajbmeb-2179	83	7	18(2	18(2	NUM
ajbmeb-2179	83	8	)	)	PUNCT
ajbmeb-2179	83	9	,	,	PUNCT
ajbmeb-2179	83	10	47	47	NUM
ajbmeb-2179	83	11	-	-	SYM
ajbmeb-2179	83	12	68	68	NUM
ajbmeb-2179	83	13	.	.	PUNCT
ajbmeb-2179	84	1	2	2	NUM
ajbmeb-2179	84	2	.	.	X
ajbmeb-2179	84	3	beattie	beattie	PROPN
ajbmeb-2179	84	4	,	,	PUNCT
ajbmeb-2179	84	5	v.	v.	PROPN
ajbmeb-2179	84	6	,	,	PUNCT
ajbmeb-2179	84	7	goodacre	goodacre	NOUN
ajbmeb-2179	84	8	,	,	PUNCT
ajbmeb-2179	84	9	a.	a.	NOUN
ajbmeb-2179	84	10	,	,	PUNCT
ajbmeb-2179	84	11	&	&	CCONJ
ajbmeb-2179	84	12	thomson	thomson	PROPN
ajbmeb-2179	84	13	,	,	PUNCT
ajbmeb-2179	84	14	s.	s.	PROPN
ajbmeb-2179	84	15	j.	j.	PROPN
ajbmeb-2179	84	16	(	(	PUNCT
ajbmeb-2179	84	17	2021	2021	NUM
ajbmeb-2179	84	18	)	)	PUNCT
ajbmeb-2179	84	19	.	.	PUNCT
ajbmeb-2179	85	1	international	international	ADJ
ajbmeb-2179	85	2	financial	financial	ADJ
ajbmeb-2179	85	3	reporting	reporting	NOUN
ajbmeb-2179	85	4	standards	standard	NOUN
ajbmeb-2179	85	5	and	and	CCONJ
ajbmeb-2179	85	6	the	the	DET
ajbmeb-2179	85	7	insurance	insurance	NOUN
ajbmeb-2179	85	8	industry	industry	NOUN
ajbmeb-2179	85	9	.	.	PUNCT
ajbmeb-2179	86	1	accounting	accounting	NOUN
ajbmeb-2179	86	2	and	and	CCONJ
ajbmeb-2179	86	3	business	business	NOUN
ajbmeb-2179	86	4	research	research	NOUN
ajbmeb-2179	86	5	,	,	PUNCT
ajbmeb-2179	86	6	51(1	51(1	NUM
ajbmeb-2179	86	7	)	)	PUNCT
ajbmeb-2179	86	8	,	,	PUNCT
ajbmeb-2179	86	9	1	1	NUM
ajbmeb-2179	86	10	-	-	SYM
ajbmeb-2179	86	11	23	23	NUM
ajbmeb-2179	86	12	.	.	PUNCT
ajbmeb-2179	87	1	3	3	X
ajbmeb-2179	87	2	.	.	X
ajbmeb-2179	87	3	bhimani	bhimani	PROPN
ajbmeb-2179	87	4	,	,	PUNCT
ajbmeb-2179	87	5	a.	a.	NOUN
ajbmeb-2179	87	6	(	(	PUNCT
ajbmeb-2179	87	7	2020	2020	NUM
ajbmeb-2179	87	8	)	)	PUNCT
ajbmeb-2179	87	9	.	.	PUNCT
ajbmeb-2179	88	1	exploring	explore	VERB
ajbmeb-2179	88	2	big	big	ADJ
ajbmeb-2179	88	3	data	datum	NOUN
ajbmeb-2179	88	4	’s	’s	PART
ajbmeb-2179	88	5	strategic	strategic	ADJ
ajbmeb-2179	88	6	consequences	consequence	NOUN
ajbmeb-2179	88	7	.	.	PUNCT
ajbmeb-2179	89	1	journal	journal	NOUN
ajbmeb-2179	89	2	of	of	ADP
ajbmeb-2179	89	3	information	information	NOUN
ajbmeb-2179	89	4	systems	system	NOUN
ajbmeb-2179	89	5	,	,	PUNCT
ajbmeb-2179	89	6	34(2	34(2	NUM
ajbmeb-2179	89	7	)	)	PUNCT
ajbmeb-2179	89	8	,	,	PUNCT
ajbmeb-2179	89	9	53	53	NUM
ajbmeb-2179	89	10	-	-	SYM
ajbmeb-2179	89	11	64	64	NUM
ajbmeb-2179	89	12	.	.	PUNCT
ajbmeb-2179	90	1	4	4	NUM
ajbmeb-2179	90	2	.	.	X
ajbmeb-2179	90	3	eling	eling	PROPN
ajbmeb-2179	90	4	,	,	PUNCT
ajbmeb-2179	90	5	m.	m.	NOUN
ajbmeb-2179	90	6	,	,	PUNCT
ajbmeb-2179	90	7	&	&	CCONJ
ajbmeb-2179	90	8	schmeiser	schmeiser	NOUN
ajbmeb-2179	90	9	,	,	PUNCT
ajbmeb-2179	90	10	h.	h.	PROPN
ajbmeb-2179	90	11	(	(	PUNCT
ajbmeb-2179	90	12	2010	2010	NUM
ajbmeb-2179	90	13	)	)	PUNCT
ajbmeb-2179	90	14	.	.	PUNCT
ajbmeb-2179	91	1	insurance	insurance	NOUN
ajbmeb-2179	91	2	and	and	CCONJ
ajbmeb-2179	91	3	the	the	DET
ajbmeb-2179	91	4	credit	credit	NOUN
ajbmeb-2179	91	5	crisis	crisis	NOUN
ajbmeb-2179	91	6	:	:	PUNCT
ajbmeb-2179	91	7	impact	impact	NOUN
ajbmeb-2179	91	8	and	and	CCONJ
ajbmeb-2179	91	9	ten	ten	NUM
ajbmeb-2179	91	10	lessons	lesson	NOUN
ajbmeb-2179	91	11	learned	learn	VERB
ajbmeb-2179	91	12	.	.	PUNCT
ajbmeb-2179	92	1	risk	risk	NOUN
ajbmeb-2179	92	2	management	management	NOUN
ajbmeb-2179	92	3	and	and	CCONJ
ajbmeb-2179	92	4	insurance	insurance	NOUN
ajbmeb-2179	92	5	review	review	NOUN
ajbmeb-2179	92	6	,	,	PUNCT
ajbmeb-2179	92	7	13(1	13(1	NUM
ajbmeb-2179	92	8	)	)	PUNCT
ajbmeb-2179	92	9	,	,	PUNCT
ajbmeb-2179	92	10	1	1	NUM
ajbmeb-2179	92	11	-	-	SYM
ajbmeb-2179	92	12	24	24	NUM
ajbmeb-2179	92	13	.	.	PUNCT
ajbmeb-2179	92	14	5	5	NUM
ajbmeb-2179	92	15	.	.	PUNCT
ajbmeb-2179	92	16	fasb	fasb	PROPN
ajbmeb-2179	92	17	.	.	PUNCT
ajbmeb-2179	93	1	(	(	PUNCT
ajbmeb-2179	93	2	2020	2020	NUM
ajbmeb-2179	93	3	)	)	PUNCT
ajbmeb-2179	93	4	.	.	PUNCT
ajbmeb-2179	94	1	fasb	fasb	PROPN
ajbmeb-2179	94	2	accounting	accounting	NOUN
ajbmeb-2179	94	3	standards	standard	NOUN
ajbmeb-2179	94	4	codification	codification	NOUN
ajbmeb-2179	94	5	.	.	PUNCT
ajbmeb-2179	95	1	financial	financial	ADJ
ajbmeb-2179	95	2	accounting	accounting	PROPN
ajbmeb-2179	95	3	standards	standards	PROPN
ajbmeb-2179	95	4	board	board	NOUN
ajbmeb-2179	95	5	.	.	PUNCT
ajbmeb-2179	96	1	6	6	X
ajbmeb-2179	96	2	.	.	X
ajbmeb-2179	96	3	grace	grace	NOUN
ajbmeb-2179	96	4	,	,	PUNCT
ajbmeb-2179	96	5	m.	m.	PROPN
ajbmeb-2179	96	6	f.	f.	PROPN
ajbmeb-2179	96	7	,	,	PUNCT
ajbmeb-2179	96	8	klein	klein	PROPN
ajbmeb-2179	96	9	,	,	PUNCT
ajbmeb-2179	96	10	r.	r.	PROPN
ajbmeb-2179	96	11	w.	w.	PROPN
ajbmeb-2179	96	12	,	,	PUNCT
ajbmeb-2179	96	13	&	&	CCONJ
ajbmeb-2179	96	14	kleindorfer	kleindorfer	PROPN
ajbmeb-2179	96	15	,	,	PUNCT
ajbmeb-2179	96	16	p.	p.	PROPN
ajbmeb-2179	96	17	r.	r.	PROPN
ajbmeb-2179	96	18	(	(	PUNCT
ajbmeb-2179	96	19	2016	2016	NUM
ajbmeb-2179	96	20	)	)	PUNCT
ajbmeb-2179	96	21	.	.	PUNCT
ajbmeb-2179	97	1	the	the	DET
ajbmeb-2179	97	2	demand	demand	NOUN
ajbmeb-2179	97	3	for	for	ADP
ajbmeb-2179	97	4	homeowners	homeowner	NOUN
ajbmeb-2179	97	5	insurance	insurance	NOUN
ajbmeb-2179	97	6	with	with	ADP
ajbmeb-2179	97	7	bundled	bundle	VERB
ajbmeb-2179	97	8	catastrophe	catastrophe	NOUN
ajbmeb-2179	97	9	risks	risk	NOUN
ajbmeb-2179	97	10	.	.	PUNCT
ajbmeb-2179	98	1	journal	journal	NOUN
ajbmeb-2179	98	2	of	of	ADP
ajbmeb-2179	98	3	risk	risk	NOUN
ajbmeb-2179	98	4	and	and	CCONJ
ajbmeb-2179	98	5	insurance	insurance	NOUN
ajbmeb-2179	98	6	,	,	PUNCT
ajbmeb-2179	98	7	83(1	83(1	PROPN
ajbmeb-2179	98	8	)	)	PUNCT
ajbmeb-2179	98	9	,	,	PUNCT
ajbmeb-2179	98	10	217	217	NUM
ajbmeb-2179	98	11	-	-	SYM
ajbmeb-2179	98	12	255	255	NUM
ajbmeb-2179	98	13	.	.	PUNCT
ajbmeb-2179	99	1	7	7	X
ajbmeb-2179	99	2	.	.	X
ajbmeb-2179	99	3	knechel	knechel	PROPN
ajbmeb-2179	99	4	,	,	PUNCT
ajbmeb-2179	99	5	w.	w.	PROPN
ajbmeb-2179	99	6	r.	r.	PROPN
ajbmeb-2179	99	7	,	,	PUNCT
ajbmeb-2179	99	8	&	&	CCONJ
ajbmeb-2179	99	9	salterio	salterio	PROPN
ajbmeb-2179	99	10	,	,	PUNCT
ajbmeb-2179	99	11	s.	s.	PROPN
ajbmeb-2179	99	12	(	(	PUNCT
ajbmeb-2179	99	13	2016	2016	NUM
ajbmeb-2179	99	14	)	)	PUNCT
ajbmeb-2179	99	15	.	.	PUNCT
ajbmeb-2179	100	1	auditing	auditing	NOUN
ajbmeb-2179	100	2	:	:	PUNCT
ajbmeb-2179	100	3	assurance	assurance	NOUN
ajbmeb-2179	100	4	and	and	CCONJ
ajbmeb-2179	100	5	risk	risk	NOUN
ajbmeb-2179	100	6	.	.	PUNCT
ajbmeb-2179	101	1	routledge	routledge	PROPN
ajbmeb-2179	101	2	.	.	PUNCT
ajbmeb-2179	102	1	8	8	X
ajbmeb-2179	102	2	.	.	X
ajbmeb-2179	103	1	peecher	peecher	PROPN
ajbmeb-2179	103	2	,	,	PUNCT
ajbmeb-2179	103	3	m.	m.	PROPN
ajbmeb-2179	103	4	e.	e.	PROPN
ajbmeb-2179	103	5	,	,	PUNCT
ajbmeb-2179	103	6	solomon	solomon	PROPN
ajbmeb-2179	103	7	,	,	PUNCT
ajbmeb-2179	103	8	i.	i.	PROPN
ajbmeb-2179	103	9	,	,	PUNCT
ajbmeb-2179	103	10	&	&	CCONJ
ajbmeb-2179	103	11	trotman	trotman	NOUN
ajbmeb-2179	103	12	,	,	PUNCT
ajbmeb-2179	103	13	k.	k.	PROPN
ajbmeb-2179	103	14	t.	t.	PROPN
ajbmeb-2179	103	15	(	(	PUNCT
ajbmeb-2179	103	16	2013	2013	NUM
ajbmeb-2179	103	17	)	)	PUNCT
ajbmeb-2179	103	18	.	.	PUNCT
ajbmeb-2179	104	1	research	research	NOUN
ajbmeb-2179	104	2	implications	implication	NOUN
ajbmeb-2179	104	3	for	for	ADP
ajbmeb-2179	104	4	audit	audit	NOUN
ajbmeb-2179	104	5	practice	practice	NOUN
ajbmeb-2179	104	6	:	:	PUNCT
ajbmeb-2179	104	7	a	a	DET
ajbmeb-2179	104	8	report	report	NOUN
ajbmeb-2179	104	9	of	of	ADP
ajbmeb-2179	104	10	the	the	DET
ajbmeb-2179	104	11	auditing	auditing	NOUN
ajbmeb-2179	104	12	section	section	NOUN
ajbmeb-2179	104	13	research	research	NOUN
ajbmeb-2179	104	14	committee	committee	PROPN
ajbmeb-2179	104	15	.	.	PUNCT
ajbmeb-2179	105	1	american	american	PROPN
ajbmeb-2179	105	2	accounting	accounting	PROPN
ajbmeb-2179	105	3	association	association	PROPN
ajbmeb-2179	105	4	.	.	PUNCT
ajbmeb-2179	106	1	9	9	X
ajbmeb-2179	106	2	.	.	X
ajbmeb-2179	106	3	roussy	roussy	ADJ
ajbmeb-2179	106	4	,	,	PUNCT
ajbmeb-2179	106	5	m.	m.	NOUN
ajbmeb-2179	106	6	,	,	PUNCT
ajbmeb-2179	106	7	&	&	CCONJ
ajbmeb-2179	106	8	rodrigue	rodrigue	PROPN
ajbmeb-2179	106	9	,	,	PUNCT
ajbmeb-2179	106	10	m.	m.	NOUN
ajbmeb-2179	106	11	(	(	PUNCT
ajbmeb-2179	106	12	2018	2018	NUM
ajbmeb-2179	106	13	)	)	PUNCT
ajbmeb-2179	106	14	.	.	PUNCT
ajbmeb-2179	107	1	internal	internal	ADJ
ajbmeb-2179	107	2	audit	audit	NOUN
ajbmeb-2179	107	3	:	:	PUNCT
ajbmeb-2179	107	4	is	be	AUX
ajbmeb-2179	107	5	the	the	DET
ajbmeb-2179	107	6	‘	'	PUNCT
ajbmeb-2179	107	7	third	third	ADJ
ajbmeb-2179	107	8	line	line	NOUN
ajbmeb-2179	107	9	of	of	ADP
ajbmeb-2179	107	10	defense	defense	NOUN
ajbmeb-2179	107	11	’	'	PUNCT
ajbmeb-2179	107	12	effective	effective	ADJ
ajbmeb-2179	107	13	as	as	ADP
ajbmeb-2179	107	14	a	a	DET
ajbmeb-2179	107	15	risk	risk	NOUN
ajbmeb-2179	107	16	mitigator	mitigator	NOUN
ajbmeb-2179	107	17	?	?	PUNCT
ajbmeb-2179	108	1	managerial	managerial	ADJ
ajbmeb-2179	108	2	auditing	auditing	NOUN
ajbmeb-2179	108	3	journal	journal	NOUN
ajbmeb-2179	108	4	,	,	PUNCT
ajbmeb-2179	108	5	33(2	33(2	NUM
ajbmeb-2179	108	6	)	)	PUNCT
ajbmeb-2179	108	7	,	,	PUNCT
ajbmeb-2179	108	8	224	224	NUM
ajbmeb-2179	108	9	-	-	SYM
ajbmeb-2179	108	10	244	244	NUM
ajbmeb-2179	108	11	.	.	PUNCT
ajbmeb-2179	109	1	10	10	NUM
ajbmeb-2179	109	2	.	.	X
ajbmeb-2179	110	1	vasarhelyi	vasarhelyi	PROPN
ajbmeb-2179	110	2	,	,	PUNCT
ajbmeb-2179	110	3	m.	m.	NOUN
ajbmeb-2179	110	4	a.	a.	PROPN
ajbmeb-2179	110	5	,	,	PUNCT
ajbmeb-2179	110	6	kogan	kogan	PROPN
ajbmeb-2179	110	7	,	,	PUNCT
ajbmeb-2179	110	8	a.	a.	PROPN
ajbmeb-2179	110	9	,	,	PUNCT
ajbmeb-2179	110	10	&	&	CCONJ
ajbmeb-2179	110	11	tuttle	tuttle	PROPN
ajbmeb-2179	110	12	,	,	PUNCT
ajbmeb-2179	110	13	b.	b.	PROPN
ajbmeb-2179	110	14	(	(	PUNCT
ajbmeb-2179	110	15	2015	2015	NUM
ajbmeb-2179	110	16	)	)	PUNCT
ajbmeb-2179	110	17	.	.	PUNCT
ajbmeb-2179	111	1	big	big	ADJ
ajbmeb-2179	111	2	data	datum	NOUN
ajbmeb-2179	111	3	in	in	ADP
ajbmeb-2179	111	4	accounting	accounting	NOUN
ajbmeb-2179	111	5	:	:	PUNCT
ajbmeb-2179	111	6	an	an	DET
ajbmeb-2179	111	7	overview	overview	NOUN
ajbmeb-2179	111	8	.	.	PUNCT
ajbmeb-2179	112	1	accounting	accounting	NOUN
ajbmeb-2179	112	2	horizons	horizon	NOUN
ajbmeb-2179	112	3	,	,	PUNCT
ajbmeb-2179	112	4	29(2	29(2	NUM
ajbmeb-2179	112	5	)	)	PUNCT
ajbmeb-2179	112	6	,	,	PUNCT
ajbmeb-2179	112	7	381	381	NUM
ajbmeb-2179	112	8	-	-	SYM
ajbmeb-2179	112	9	396	396	NUM
ajbmeb-2179	112	10	.	.	PUNCT
ajbmeb-2179	113	1	11	11	NUM
ajbmeb-2179	113	2	.	.	PUNCT
ajbmeb-2179	114	1	sirajiddinov	sirajiddinov	PROPN
ajbmeb-2179	114	2	,	,	PUNCT
ajbmeb-2179	114	3	n.	n.	NOUN
ajbmeb-2179	114	4	,	,	PUNCT
ajbmeb-2179	114	5	&	&	CCONJ
ajbmeb-2179	114	6	norkobilov	norkobilov	PROPN
ajbmeb-2179	114	7	,	,	PUNCT
ajbmeb-2179	114	8	a.	a.	NOUN
ajbmeb-2179	114	9	(	(	PUNCT
ajbmeb-2179	114	10	2024	2024	NUM
ajbmeb-2179	114	11	)	)	PUNCT
ajbmeb-2179	114	12	.	.	PUNCT
ajbmeb-2179	115	1	exploring	explore	VERB
ajbmeb-2179	115	2	the	the	DET
ajbmeb-2179	115	3	impact	impact	NOUN
ajbmeb-2179	115	4	of	of	ADP
ajbmeb-2179	115	5	invoicing	invoice	VERB
ajbmeb-2179	115	6	currency	currency	NOUN
ajbmeb-2179	115	7	on	on	ADP
ajbmeb-2179	115	8	foreign	foreign	ADJ
ajbmeb-2179	115	9	trade	trade	NOUN
ajbmeb-2179	115	10	.	.	PUNCT
ajbmeb-2179	116	1	science	science	NOUN
ajbmeb-2179	116	2	and	and	CCONJ
ajbmeb-2179	116	3	innovation	innovation	NOUN
ajbmeb-2179	116	4	,	,	PUNCT
ajbmeb-2179	116	5	3(a4	3(a4	NUM
ajbmeb-2179	116	6	)	)	PUNCT
ajbmeb-2179	116	7	,	,	PUNCT
ajbmeb-2179	116	8	166	166	NUM
ajbmeb-2179	116	9	-	-	SYM
ajbmeb-2179	116	10	174	174	NUM
ajbmeb-2179	116	11	.	.	PUNCT
ajbmeb-2179	116	12	12	12	NUM
ajbmeb-2179	116	13	.	.	PUNCT
ajbmeb-2179	117	1	sirajiddinov	sirajiddinov	PROPN
ajbmeb-2179	117	2	,	,	PUNCT
ajbmeb-2179	117	3	n.	n.	PROPN
ajbmeb-2179	117	4	(	(	PUNCT
ajbmeb-2179	117	5	2020	2020	NUM
ajbmeb-2179	117	6	)	)	PUNCT
ajbmeb-2179	117	7	.	.	PUNCT
ajbmeb-2179	118	1	trade	trade	NOUN
ajbmeb-2179	118	2	and	and	CCONJ
ajbmeb-2179	118	3	economic	economic	ADJ
ajbmeb-2179	118	4	cooperation	cooperation	NOUN
ajbmeb-2179	118	5	of	of	ADP
ajbmeb-2179	118	6	uzbekistan	uzbekistan	PROPN
ajbmeb-2179	118	7	with	with	ADP
ajbmeb-2179	118	8	central	central	ADJ
ajbmeb-2179	118	9	asia	asia	PROPN
ajbmeb-2179	118	10	countries	country	NOUN
ajbmeb-2179	118	11	.	.	PUNCT
ajbmeb-2179	119	1	international	international	ADJ
ajbmeb-2179	119	2	relations	relation	NOUN
ajbmeb-2179	119	3	:	:	PUNCT
ajbmeb-2179	119	4	politics	politic	NOUN
ajbmeb-2179	119	5	,	,	PUNCT
ajbmeb-2179	119	6	economics	economic	NOUN
ajbmeb-2179	119	7	,	,	PUNCT
ajbmeb-2179	119	8	law	law	NOUN
ajbmeb-2179	119	9	,	,	PUNCT
ajbmeb-2179	119	10	2019(34	2019(34	NUM
ajbmeb-2179	119	11	)	)	PUNCT
ajbmeb-2179	119	12	,	,	PUNCT
ajbmeb-2179	119	13	25	25	NUM
ajbmeb-2179	119	14	-	-	SYM
ajbmeb-2179	119	15	36	36	NUM
ajbmeb-2179	119	16	.	.	PUNCT
ajbmeb-2179	119	17	13	13	NUM
ajbmeb-2179	119	18	.	.	PUNCT
ajbmeb-2179	120	1	sirajiddinov	sirajiddinov	PROPN
ajbmeb-2179	120	2	,	,	PUNCT
ajbmeb-2179	120	3	n.	n.	PROPN
ajbmeb-2179	120	4	(	(	PUNCT
ajbmeb-2179	120	5	2020	2020	NUM
ajbmeb-2179	120	6	)	)	PUNCT
ajbmeb-2179	120	7	.	.	PUNCT
ajbmeb-2179	121	1	trade	trade	NOUN
ajbmeb-2179	121	2	and	and	CCONJ
ajbmeb-2179	121	3	economic	economic	ADJ
ajbmeb-2179	121	4	cooperation	cooperation	NOUN
ajbmeb-2179	121	5	of	of	ADP
ajbmeb-2179	121	6	uzbekistan	uzbekistan	PROPN
ajbmeb-2179	121	7	with	with	ADP
ajbmeb-2179	121	8	central	central	ADJ
ajbmeb-2179	121	9	asia	asia	PROPN
ajbmeb-2179	121	10	countries	country	NOUN
ajbmeb-2179	121	11	.	.	PUNCT
ajbmeb-2179	122	1	international	international	ADJ
ajbmeb-2179	122	2	relations	relation	NOUN
ajbmeb-2179	122	3	:	:	PUNCT
ajbmeb-2179	122	4	politics	politic	NOUN
ajbmeb-2179	122	5	,	,	PUNCT
ajbmeb-2179	122	6	economics	economic	NOUN
ajbmeb-2179	122	7	,	,	PUNCT
ajbmeb-2179	122	8	law	law	NOUN
ajbmeb-2179	122	9	,	,	PUNCT
ajbmeb-2179	122	10	2019(34	2019(34	NUM
ajbmeb-2179	122	11	)	)	PUNCT
ajbmeb-2179	122	12	,	,	PUNCT
ajbmeb-2179	122	13	25	25	NUM
ajbmeb-2179	122	14	-	-	SYM
ajbmeb-2179	122	15	36	36	NUM
ajbmeb-2179	122	16	.	.	PUNCT
ajbmeb-2179	122	17	14	14	NUM
ajbmeb-2179	122	18	.	.	PUNCT
ajbmeb-2179	123	1	capolupo	capolupo	NOUN
ajbmeb-2179	123	2	,	,	PUNCT
ajbmeb-2179	123	3	r.	r.	PROPN
ajbmeb-2179	123	4	,	,	PUNCT
ajbmeb-2179	123	5	&	&	CCONJ
ajbmeb-2179	123	6	jonung	jonung	PROPN
ajbmeb-2179	123	7	,	,	PUNCT
ajbmeb-2179	123	8	l.	l.	PROPN
ajbmeb-2179	123	9	(	(	PUNCT
ajbmeb-2179	123	10	2008	2008	NUM
ajbmeb-2179	123	11	)	)	PUNCT
ajbmeb-2179	123	12	.	.	PUNCT
ajbmeb-2179	124	1	the	the	DET
ajbmeb-2179	124	2	effects	effect	NOUN
ajbmeb-2179	124	3	of	of	ADP
ajbmeb-2179	124	4	the	the	DET
ajbmeb-2179	124	5	real	real	ADJ
ajbmeb-2179	124	6	exchange	exchange	NOUN
ajbmeb-2179	124	7	rate	rate	NOUN
ajbmeb-2179	124	8	volatility	volatility	NOUN
ajbmeb-2179	124	9	and	and	CCONJ
ajbmeb-2179	124	10	misalignments	misalignment	NOUN
ajbmeb-2179	124	11	on	on	ADP
ajbmeb-2179	124	12	foreign	foreign	ADJ
ajbmeb-2179	124	13	trade	trade	NOUN
ajbmeb-2179	124	14	flows	flow	NOUN
ajbmeb-2179	124	15	in	in	ADP
ajbmeb-2179	124	16	uzbekistan	uzbekistan	PROPN
ajbmeb-2179	124	17	.	.	PUNCT
ajbmeb-2179	125	1	economics	economic	NOUN
ajbmeb-2179	125	2	discussion	discussion	NOUN
ajbmeb-2179	125	3	paper	paper	NOUN
ajbmeb-2179	125	4	,	,	PUNCT
ajbmeb-2179	125	5	(	(	PUNCT
ajbmeb-2179	125	6	2008	2008	NUM
ajbmeb-2179	125	7	-	-	SYM
ajbmeb-2179	125	8	29	29	NUM
ajbmeb-2179	125	9	)	)	PUNCT
ajbmeb-2179	125	10	.	.	PUNCT
ajbmeb-2179	126	1	15	15	NUM
ajbmeb-2179	126	2	.	.	PUNCT
ajbmeb-2179	127	1	sirajiddinov	sirajiddinov	PROPN
ajbmeb-2179	127	2	,	,	PUNCT
ajbmeb-2179	127	3	n.	n.	NOUN
ajbmeb-2179	127	4	(	(	PUNCT
ajbmeb-2179	127	5	2017	2017	NUM
ajbmeb-2179	127	6	)	)	PUNCT
ajbmeb-2179	127	7	.	.	PUNCT
ajbmeb-2179	128	1	currency	currency	NOUN
ajbmeb-2179	128	2	regime	regime	NOUN
ajbmeb-2179	128	3	of	of	ADP
ajbmeb-2179	128	4	uzbekistan	uzbekistan	PROPN
ajbmeb-2179	128	5	:	:	PUNCT
ajbmeb-2179	128	6	goals	goal	NOUN
ajbmeb-2179	128	7	,	,	PUNCT
ajbmeb-2179	128	8	consequences	consequence	NOUN
ajbmeb-2179	128	9	,	,	PUNCT
ajbmeb-2179	128	10	ways	way	NOUN
ajbmeb-2179	128	11	to	to	PART
ajbmeb-2179	128	12	improve	improve	VERB
ajbmeb-2179	128	13	.	.	PUNCT
ajbmeb-2179	129	1	international	international	ADJ
ajbmeb-2179	129	2	relations	relation	NOUN
ajbmeb-2179	129	3	:	:	PUNCT
ajbmeb-2179	129	4	politics	politic	NOUN
ajbmeb-2179	129	5	,	,	PUNCT
ajbmeb-2179	129	6	economics	economic	NOUN
ajbmeb-2179	129	7	,	,	PUNCT
ajbmeb-2179	129	8	law	law	NOUN
ajbmeb-2179	129	9	,	,	PUNCT
ajbmeb-2179	129	10	2017(1	2017(1	NUM
ajbmeb-2179	129	11	)	)	PUNCT
ajbmeb-2179	129	12	,	,	PUNCT
ajbmeb-2179	129	13	72	72	NUM
ajbmeb-2179	129	14	-	-	SYM
ajbmeb-2179	129	15	88	88	NUM
ajbmeb-2179	129	16	.	.	PUNCT
ajbmeb-2179	130	1	16	16	NUM
ajbmeb-2179	130	2	.	.	PUNCT
ajbmeb-2179	131	1	ibragimov	ibragimov	ADJ
ajbmeb-2179	131	2	,	,	PUNCT
ajbmeb-2179	131	3	m.	m.	NOUN
ajbmeb-2179	131	4	,	,	PUNCT
ajbmeb-2179	131	5	ibragimov	ibragimov	ADJ
ajbmeb-2179	131	6	,	,	PUNCT
ajbmeb-2179	131	7	r.	r.	PROPN
ajbmeb-2179	131	8	,	,	PUNCT
ajbmeb-2179	131	9	&	&	CCONJ
ajbmeb-2179	131	10	sirajiddinov	sirajiddinov	PROPN
ajbmeb-2179	131	11	,	,	PUNCT
ajbmeb-2179	131	12	n.	n.	PROPN
ajbmeb-2179	131	13	(	(	PUNCT
ajbmeb-2179	131	14	2009	2009	NUM
ajbmeb-2179	131	15	)	)	PUNCT
ajbmeb-2179	131	16	.	.	PUNCT
ajbmeb-2179	132	1	modeling	modeling	NOUN
ajbmeb-2179	132	2	and	and	CCONJ
ajbmeb-2179	132	3	forecasting	forecasting	NOUN
ajbmeb-2179	132	4	income	income	NOUN
ajbmeb-2179	132	5	tax	tax	NOUN
ajbmeb-2179	132	6	revenue	revenue	NOUN
ajbmeb-2179	132	7	:	:	PUNCT
ajbmeb-2179	132	8	the	the	DET
ajbmeb-2179	132	9	case	case	NOUN
ajbmeb-2179	132	10	of	of	ADP
ajbmeb-2179	132	11	uzbekistan	uzbekistan	PROPN
ajbmeb-2179	132	12	.	.	PUNCT
ajbmeb-2179	133	1	economic	economic	ADJ
ajbmeb-2179	133	2	forecasting	forecasting	NOUN
ajbmeb-2179	133	3	.	.	PUNCT
ajbmeb-2179	134	1	economic	economic	ADJ
ajbmeb-2179	134	2	issues	issue	NOUN
ajbmeb-2179	134	3	problems	problem	NOUN
ajbmeb-2179	134	4	and	and	CCONJ
ajbmeb-2179	134	5	perspectives	perspective	NOUN
ajbmeb-2179	134	6	,	,	PUNCT
ajbmeb-2179	134	7	213	213	NUM
ajbmeb-2179	134	8	-	-	SYM
ajbmeb-2179	134	9	227	227	NUM
ajbmeb-2179	134	10	.	.	PUNCT
ajbmeb-2179	134	11	17	17	NUM
ajbmeb-2179	134	12	.	.	PUNCT
ajbmeb-2179	135	1	sirajiddinov	sirajiddinov	PROPN
ajbmeb-2179	135	2	,	,	PUNCT
ajbmeb-2179	135	3	n.	n.	PROPN
ajbmeb-2179	135	4	(	(	PUNCT
ajbmeb-2179	135	5	2004	2004	NUM
ajbmeb-2179	135	6	)	)	PUNCT
ajbmeb-2179	135	7	.	.	PUNCT
ajbmeb-2179	136	1	main	main	ADJ
ajbmeb-2179	136	2	stages	stage	NOUN
ajbmeb-2179	136	3	of	of	ADP
ajbmeb-2179	136	4	economic	economic	ADJ
ajbmeb-2179	136	5	reforms	reform	NOUN
ajbmeb-2179	136	6	in	in	ADP
ajbmeb-2179	136	7	uzbekistan	uzbekistan	PROPN
ajbmeb-2179	136	8	.	.	PUNCT
ajbmeb-2179	137	1	centre	centre	PROPN
ajbmeb-2179	137	2	for	for	ADP
ajbmeb-2179	137	3	economic	economic	ADJ
ajbmeb-2179	137	4	research	research	NOUN
ajbmeb-2179	137	5	.	.	PUNCT
ajbmeb-2179	138	1	18	18	NUM
ajbmeb-2179	138	2	.	.	X
ajbmeb-2179	138	3	olimov	olimov	PROPN
ajbmeb-2179	138	4	,	,	PUNCT
ajbmeb-2179	138	5	u.	u.	PROPN
ajbmeb-2179	138	6	,	,	PUNCT
ajbmeb-2179	138	7	&	&	CCONJ
ajbmeb-2179	138	8	sirajiddinov	sirajiddinov	PROPN
ajbmeb-2179	138	9	,	,	PUNCT
ajbmeb-2179	138	10	n.	n.	PROPN
ajbmeb-2179	138	11	(	(	PUNCT
ajbmeb-2179	138	12	2008	2008	NUM
ajbmeb-2179	138	13	)	)	PUNCT
ajbmeb-2179	138	14	.	.	PUNCT
ajbmeb-2179	139	1	the	the	DET
ajbmeb-2179	139	2	effects	effect	NOUN
ajbmeb-2179	139	3	of	of	ADP
ajbmeb-2179	139	4	the	the	DET
ajbmeb-2179	139	5	real	real	ADJ
ajbmeb-2179	139	6	exchange	exchange	NOUN
ajbmeb-2179	139	7	rate	rate	NOUN
ajbmeb-2179	139	8	volatility	volatility	NOUN
ajbmeb-2179	139	9	and	and	CCONJ
ajbmeb-2179	139	10	misalignments	misalignment	NOUN
ajbmeb-2179	139	11	on	on	ADP
ajbmeb-2179	139	12	foreign	foreign	ADJ
ajbmeb-2179	139	13	trade	trade	NOUN
ajbmeb-2179	139	14	flows	flow	NOUN
ajbmeb-2179	139	15	in	in	ADP
ajbmeb-2179	139	16	uzbekistan	uzbekistan	PROPN
ajbmeb-2179	139	17	.	.	PUNCT
ajbmeb-2179	140	1	american	american	PROPN
ajbmeb-2179	140	2	journal	journal	PROPN
ajbmeb-2179	140	3	of	of	ADP
ajbmeb-2179	140	4	business	business	NOUN
ajbmeb-2179	140	5	management	management	NOUN
ajbmeb-2179	140	6	,	,	PUNCT
ajbmeb-2179	140	7	economics	economic	NOUN
ajbmeb-2179	140	8	and	and	CCONJ
ajbmeb-2179	140	9	banking	banking	NOUN
ajbmeb-2179	140	10	volume	volume	NOUN
ajbmeb-2179	140	11	25	25	NUM
ajbmeb-2179	140	12	june	june	PROPN
ajbmeb-2179	140	13	2024	2024	NUM
ajbmeb-2179	140	14	p	p	NOUN
ajbmeb-2179	140	15	a	a	DET
ajbmeb-2179	140	16	g	g	NOUN
ajbmeb-2179	140	17	e	e	NOUN
ajbmeb-2179	140	18	|	|	ADV
ajbmeb-2179	140	19	6	6	NUM
ajbmeb-2179	140	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2179	140	21	19	19	NUM
ajbmeb-2179	140	22	.	.	PUNCT
ajbmeb-2179	141	1	азларова	азларова	NOUN
ajbmeb-2179	141	2	,	,	PUNCT
ajbmeb-2179	141	3	а	а	PROPN
ajbmeb-2179	141	4	.	.	PUNCT
ajbmeb-2179	141	5	(	(	PUNCT
ajbmeb-2179	141	6	2020	2020	NUM
ajbmeb-2179	141	7	)	)	PUNCT
ajbmeb-2179	141	8	.	.	PUNCT
ajbmeb-2179	142	1	рақамли	рақамли	ADJ
ajbmeb-2179	142	2	трансформация	трансформация	NOUN
ajbmeb-2179	142	3	шароитида	шароитида	NOUN
ajbmeb-2179	142	4	банкларга	банкларга	NOUN
ajbmeb-2179	142	5	рақобатбардош	рақобатбардош	NOUN
ajbmeb-2179	142	6	мутахассис	мутахассис	PROPN
ajbmeb-2179	142	7	кадрлар	кадрлар	PROPN
ajbmeb-2179	142	8	тайёрлашнинг	тайёрлашнинг	PROPN
ajbmeb-2179	142	9	долзарб	долзарб	PROPN
ajbmeb-2179	142	10	масалалари	масалалари	NOUN
ajbmeb-2179	142	11	.	.	PUNCT
ajbmeb-2179	143	1	архив	архив	PROPN
ajbmeb-2179	143	2	научных	научных	PROPN
ajbmeb-2179	143	3	исследований	исследований	PROPN
ajbmeb-2179	143	4	.	.	PUNCT
ajbmeb-2179	144	1	20	20	NUM
ajbmeb-2179	144	2	.	.	PUNCT
ajbmeb-2179	144	3	sabirovna	sabirovna	NOUN
ajbmeb-2179	144	4	,	,	PUNCT
ajbmeb-2179	144	5	g.	g.	PROPN
ajbmeb-2179	144	6	g.	g.	PROPN
ajbmeb-2179	144	7	(	(	PUNCT
ajbmeb-2179	144	8	2022	2022	NUM
ajbmeb-2179	144	9	)	)	PUNCT
ajbmeb-2179	144	10	.	.	PUNCT
ajbmeb-2179	145	1	advantages	advantage	NOUN
ajbmeb-2179	145	2	and	and	CCONJ
ajbmeb-2179	145	3	disadvantages	disadvantage	NOUN
ajbmeb-2179	145	4	of	of	ADP
ajbmeb-2179	145	5	financial	financial	ADJ
ajbmeb-2179	145	6	globalization	globalization	NOUN
ajbmeb-2179	145	7	.	.	PUNCT
ajbmeb-2179	146	1	res	re	NOUN
ajbmeb-2179	146	2	militaris	militaris	NOUN
ajbmeb-2179	146	3	,	,	PUNCT
ajbmeb-2179	146	4	12(4	12(4	NUM
ajbmeb-2179	146	5	)	)	PUNCT
ajbmeb-2179	146	6	,	,	PUNCT
ajbmeb-2179	146	7	2159	2159	NUM
ajbmeb-2179	146	8	-	-	SYM
ajbmeb-2179	146	9	2163	2163	NUM
ajbmeb-2179	146	10	.	.	PUNCT