id	sid	tid	token	lemma	pos
ajbmeb-2679	1	1	american	american	PROPN
ajbmeb-2679	1	2	journal	journal	PROPN
ajbmeb-2679	1	3	of	of	ADP
ajbmeb-2679	1	4	business	business	NOUN
ajbmeb-2679	1	5	management	management	NOUN
ajbmeb-2679	1	6	,	,	PUNCT
ajbmeb-2679	1	7	economics	economic	NOUN
ajbmeb-2679	1	8	and	and	CCONJ
ajbmeb-2679	1	9	banking	banking	NOUN
ajbmeb-2679	1	10	issn	issn	PROPN
ajbmeb-2679	1	11	(	(	PUNCT
ajbmeb-2679	1	12	e	e	NOUN
ajbmeb-2679	1	13	):	):	PUNCT
ajbmeb-2679	1	14	2832	2832	NUM
ajbmeb-2679	1	15	-	-	SYM
ajbmeb-2679	1	16	8078	8078	NUM
ajbmeb-2679	1	17	volume	volume	NOUN
ajbmeb-2679	1	18	32	32	NUM
ajbmeb-2679	1	19	,	,	PUNCT
ajbmeb-2679	1	20	|	|	ADV
ajbmeb-2679	1	21	january	january	PROPN
ajbmeb-2679	1	22	2025	2025	NUM
ajbmeb-2679	1	23	p	p	NOUN
ajbmeb-2679	2	1	a	a	DET
ajbmeb-2679	2	2	g	g	NOUN
ajbmeb-2679	2	3	e	e	NOUN
ajbmeb-2679	2	4	|	|	ADV
ajbmeb-2679	2	5	125	125	NUM
ajbmeb-2679	2	6	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2679	2	7	prospects	prospect	NOUN
ajbmeb-2679	2	8	for	for	ADP
ajbmeb-2679	2	9	improving	improve	VERB
ajbmeb-2679	2	10	internal	internal	ADJ
ajbmeb-2679	2	11	audit	audit	NOUN
ajbmeb-2679	2	12	and	and	CCONJ
ajbmeb-2679	2	13	financial	financial	ADJ
ajbmeb-2679	2	14	control	control	NOUN
ajbmeb-2679	2	15	over	over	ADP
ajbmeb-2679	2	16	labor	labor	NOUN
ajbmeb-2679	2	17	and	and	CCONJ
ajbmeb-2679	2	18	payment	payment	NOUN
ajbmeb-2679	2	19	in	in	ADP
ajbmeb-2679	2	20	higher	high	ADJ
ajbmeb-2679	2	21	education	education	NOUN
ajbmeb-2679	2	22	institutions	institution	NOUN
ajbmeb-2679	2	23	rustamova	rustamova	VERB
ajbmeb-2679	2	24	,	,	PUNCT
ajbmeb-2679	2	25	shokhida	shokhida	PROPN
ajbmeb-2679	2	26	tulkunovna	tulkunovna	VERB
ajbmeb-2679	2	27	independent	independent	ADJ
ajbmeb-2679	2	28	researcher	researcher	NOUN
ajbmeb-2679	2	29	,	,	PUNCT
ajbmeb-2679	2	30	tashkent	tashkent	PROPN
ajbmeb-2679	2	31	state	state	PROPN
ajbmeb-2679	2	32	university	university	PROPN
ajbmeb-2679	2	33	of	of	ADP
ajbmeb-2679	2	34	economics	economics	PROPN
ajbmeb-2679	2	35	e	e	NOUN
ajbmeb-2679	2	36	-	-	NOUN
ajbmeb-2679	2	37	mail	mail	NOUN
ajbmeb-2679	2	38	:	:	PUNCT
ajbmeb-2679	2	39	rustamova_sh_t@mail.ru	rustamova_sh_t@mail.ru	PROPN
ajbmeb-2679	2	40	orcid	orcid	NOUN
ajbmeb-2679	2	41	:	:	PUNCT
ajbmeb-2679	2	42	0009	0009	NUM
ajbmeb-2679	2	43	-	-	PUNCT
ajbmeb-2679	2	44	0002	0002	NUM
ajbmeb-2679	2	45	-	-	PUNCT
ajbmeb-2679	2	46	9373	9373	NUM
ajbmeb-2679	2	47	-	-	SYM
ajbmeb-2679	2	48	4961	4961	NUM
ajbmeb-2679	2	49	a	a	DET
ajbmeb-2679	2	50	b	b	PROPN
ajbmeb-2679	2	51	s	s	ADP
ajbmeb-2679	2	52	t	t	PROPN
ajbmeb-2679	2	53	r	r	NOUN
ajbmeb-2679	2	54	a	a	DET
ajbmeb-2679	2	55	c	c	NOUN
ajbmeb-2679	2	56	t	t	NOUN
ajbmeb-2679	2	57	k	k	X
ajbmeb-2679	2	58	e	e	PROPN
ajbmeb-2679	2	59	y	y	PROPN
ajbmeb-2679	2	60	w	w	NOUN
ajbmeb-2679	2	61	o	o	NOUN
ajbmeb-2679	2	62	r	r	NOUN
ajbmeb-2679	2	63	d	d	PROPN
ajbmeb-2679	2	64	s	s	VERB
ajbmeb-2679	2	65	this	this	DET
ajbmeb-2679	2	66	article	article	NOUN
ajbmeb-2679	2	67	is	be	AUX
ajbmeb-2679	2	68	devoted	devote	VERB
ajbmeb-2679	2	69	to	to	ADP
ajbmeb-2679	2	70	the	the	DET
ajbmeb-2679	2	71	prospects	prospect	NOUN
ajbmeb-2679	2	72	for	for	ADP
ajbmeb-2679	2	73	improving	improve	VERB
ajbmeb-2679	2	74	internal	internal	ADJ
ajbmeb-2679	2	75	audit	audit	NOUN
ajbmeb-2679	2	76	and	and	CCONJ
ajbmeb-2679	2	77	financial	financial	ADJ
ajbmeb-2679	2	78	control	control	NOUN
ajbmeb-2679	2	79	over	over	ADP
ajbmeb-2679	2	80	labor	labor	NOUN
ajbmeb-2679	2	81	and	and	CCONJ
ajbmeb-2679	2	82	remuneration	remuneration	NOUN
ajbmeb-2679	2	83	in	in	ADP
ajbmeb-2679	2	84	higher	high	ADJ
ajbmeb-2679	2	85	educational	educational	ADJ
ajbmeb-2679	2	86	institutions	institution	NOUN
ajbmeb-2679	2	87	.	.	PUNCT
ajbmeb-2679	3	1	the	the	DET
ajbmeb-2679	3	2	article	article	NOUN
ajbmeb-2679	3	3	analyzes	analyze	VERB
ajbmeb-2679	3	4	the	the	DET
ajbmeb-2679	3	5	importance	importance	NOUN
ajbmeb-2679	3	6	of	of	ADP
ajbmeb-2679	3	7	internal	internal	ADJ
ajbmeb-2679	3	8	audit	audit	NOUN
ajbmeb-2679	3	9	and	and	CCONJ
ajbmeb-2679	3	10	financial	financial	ADJ
ajbmeb-2679	3	11	control	control	NOUN
ajbmeb-2679	3	12	in	in	ADP
ajbmeb-2679	3	13	regulating	regulate	VERB
ajbmeb-2679	3	14	labor	labor	NOUN
ajbmeb-2679	3	15	relations	relation	NOUN
ajbmeb-2679	3	16	,	,	PUNCT
ajbmeb-2679	3	17	paying	pay	VERB
ajbmeb-2679	3	18	wages	wage	NOUN
ajbmeb-2679	3	19	and	and	CCONJ
ajbmeb-2679	3	20	maintaining	maintain	VERB
ajbmeb-2679	3	21	accounting	accounting	NOUN
ajbmeb-2679	3	22	records	record	NOUN
ajbmeb-2679	3	23	in	in	ADP
ajbmeb-2679	3	24	higher	high	ADJ
ajbmeb-2679	3	25	educational	educational	ADJ
ajbmeb-2679	3	26	institutions	institution	NOUN
ajbmeb-2679	3	27	.	.	PUNCT
ajbmeb-2679	4	1	particular	particular	ADJ
ajbmeb-2679	4	2	attention	attention	NOUN
ajbmeb-2679	4	3	is	be	AUX
ajbmeb-2679	4	4	paid	pay	VERB
ajbmeb-2679	4	5	to	to	ADP
ajbmeb-2679	4	6	issues	issue	NOUN
ajbmeb-2679	4	7	such	such	ADJ
ajbmeb-2679	4	8	as	as	ADP
ajbmeb-2679	4	9	the	the	DET
ajbmeb-2679	4	10	effectiveness	effectiveness	NOUN
ajbmeb-2679	4	11	of	of	ADP
ajbmeb-2679	4	12	the	the	DET
ajbmeb-2679	4	13	financial	financial	ADJ
ajbmeb-2679	4	14	control	control	NOUN
ajbmeb-2679	4	15	system	system	NOUN
ajbmeb-2679	4	16	,	,	PUNCT
ajbmeb-2679	4	17	preventing	prevent	VERB
ajbmeb-2679	4	18	errors	error	NOUN
ajbmeb-2679	4	19	in	in	ADP
ajbmeb-2679	4	20	the	the	DET
ajbmeb-2679	4	21	payment	payment	NOUN
ajbmeb-2679	4	22	of	of	ADP
ajbmeb-2679	4	23	wages	wage	NOUN
ajbmeb-2679	4	24	,	,	PUNCT
ajbmeb-2679	4	25	and	and	CCONJ
ajbmeb-2679	4	26	protecting	protect	VERB
ajbmeb-2679	4	27	the	the	DET
ajbmeb-2679	4	28	rights	right	NOUN
ajbmeb-2679	4	29	of	of	ADP
ajbmeb-2679	4	30	employees	employee	NOUN
ajbmeb-2679	4	31	.	.	PUNCT
ajbmeb-2679	5	1	wages	wage	NOUN
ajbmeb-2679	5	2	,	,	PUNCT
ajbmeb-2679	5	3	budget	budget	NOUN
ajbmeb-2679	5	4	funds	fund	NOUN
ajbmeb-2679	5	5	,	,	PUNCT
ajbmeb-2679	5	6	bonus	bonus	NOUN
ajbmeb-2679	5	7	,	,	PUNCT
ajbmeb-2679	5	8	auditor	auditor	NOUN
ajbmeb-2679	5	9	,	,	PUNCT
ajbmeb-2679	5	10	efficiency	efficiency	NOUN
ajbmeb-2679	5	11	,	,	PUNCT
ajbmeb-2679	5	12	labor	labor	NOUN
ajbmeb-2679	5	13	law	law	NOUN
ajbmeb-2679	5	14	,	,	PUNCT
ajbmeb-2679	5	15	reporting	reporting	NOUN
ajbmeb-2679	5	16	system	system	NOUN
ajbmeb-2679	5	17	,	,	PUNCT
ajbmeb-2679	5	18	planning	planning	NOUN
ajbmeb-2679	5	19	,	,	PUNCT
ajbmeb-2679	5	20	financing	financing	NOUN
ajbmeb-2679	5	21	.	.	PUNCT
ajbmeb-2679	6	1	introduction	introduction	NOUN
ajbmeb-2679	6	2	professors	professor	NOUN
ajbmeb-2679	6	3	and	and	CCONJ
ajbmeb-2679	6	4	teachers	teacher	NOUN
ajbmeb-2679	6	5	of	of	ADP
ajbmeb-2679	6	6	higher	high	ADJ
ajbmeb-2679	6	7	education	education	NOUN
ajbmeb-2679	6	8	institutions	institution	NOUN
ajbmeb-2679	6	9	are	be	AUX
ajbmeb-2679	6	10	the	the	DET
ajbmeb-2679	6	11	main	main	ADJ
ajbmeb-2679	6	12	element	element	NOUN
ajbmeb-2679	6	13	of	of	ADP
ajbmeb-2679	6	14	higher	high	ADJ
ajbmeb-2679	6	15	education	education	NOUN
ajbmeb-2679	6	16	,	,	PUNCT
ajbmeb-2679	6	17	and	and	CCONJ
ajbmeb-2679	6	18	the	the	DET
ajbmeb-2679	6	19	quality	quality	NOUN
ajbmeb-2679	6	20	of	of	ADP
ajbmeb-2679	6	21	training	training	NOUN
ajbmeb-2679	6	22	of	of	ADP
ajbmeb-2679	6	23	specialists	specialist	NOUN
ajbmeb-2679	6	24	and	and	CCONJ
ajbmeb-2679	6	25	the	the	DET
ajbmeb-2679	6	26	efficiency	efficiency	NOUN
ajbmeb-2679	6	27	of	of	ADP
ajbmeb-2679	6	28	economic	economic	ADJ
ajbmeb-2679	6	29	processes	process	NOUN
ajbmeb-2679	6	30	depend	depend	VERB
ajbmeb-2679	6	31	on	on	ADP
ajbmeb-2679	6	32	their	their	PRON
ajbmeb-2679	6	33	qualifications	qualification	NOUN
ajbmeb-2679	6	34	,	,	PUNCT
ajbmeb-2679	6	35	pedagogical	pedagogical	ADJ
ajbmeb-2679	6	36	skills	skill	NOUN
ajbmeb-2679	6	37	,	,	PUNCT
ajbmeb-2679	6	38	working	working	NOUN
ajbmeb-2679	6	39	and	and	CCONJ
ajbmeb-2679	6	40	living	living	NOUN
ajbmeb-2679	6	41	conditions	condition	NOUN
ajbmeb-2679	6	42	,	,	PUNCT
ajbmeb-2679	6	43	human	human	ADJ
ajbmeb-2679	6	44	and	and	CCONJ
ajbmeb-2679	6	45	moral	moral	ADJ
ajbmeb-2679	6	46	qualities	quality	NOUN
ajbmeb-2679	6	47	,	,	PUNCT
ajbmeb-2679	6	48	general	general	ADJ
ajbmeb-2679	6	49	culture	culture	NOUN
ajbmeb-2679	6	50	.	.	PUNCT
ajbmeb-2679	7	1	in	in	ADP
ajbmeb-2679	7	2	higher	high	ADJ
ajbmeb-2679	7	3	education	education	NOUN
ajbmeb-2679	7	4	institutions	institution	NOUN
ajbmeb-2679	7	5	,	,	PUNCT
ajbmeb-2679	7	6	employees	employee	NOUN
ajbmeb-2679	7	7	are	be	AUX
ajbmeb-2679	7	8	hired	hire	VERB
ajbmeb-2679	7	9	on	on	ADP
ajbmeb-2679	7	10	the	the	DET
ajbmeb-2679	7	11	basis	basis	NOUN
ajbmeb-2679	7	12	of	of	ADP
ajbmeb-2679	7	13	a	a	DET
ajbmeb-2679	7	14	contract	contract	NOUN
ajbmeb-2679	7	15	and	and	CCONJ
ajbmeb-2679	7	16	they	they	PRON
ajbmeb-2679	7	17	are	be	AUX
ajbmeb-2679	7	18	paid	pay	VERB
ajbmeb-2679	7	19	wages	wage	NOUN
ajbmeb-2679	7	20	in	in	ADP
ajbmeb-2679	7	21	a	a	DET
ajbmeb-2679	7	22	differentiated	differentiated	ADJ
ajbmeb-2679	7	23	manner	manner	NOUN
ajbmeb-2679	7	24	.	.	PUNCT
ajbmeb-2679	8	1	the	the	DET
ajbmeb-2679	8	2	procedure	procedure	NOUN
ajbmeb-2679	8	3	for	for	ADP
ajbmeb-2679	8	4	labor	labor	NOUN
ajbmeb-2679	8	5	and	and	CCONJ
ajbmeb-2679	8	6	its	its	PRON
ajbmeb-2679	8	7	payment	payment	NOUN
ajbmeb-2679	8	8	is	be	AUX
ajbmeb-2679	8	9	carried	carry	VERB
ajbmeb-2679	8	10	out	out	ADP
ajbmeb-2679	8	11	on	on	ADP
ajbmeb-2679	8	12	the	the	DET
ajbmeb-2679	8	13	basis	basis	NOUN
ajbmeb-2679	8	14	of	of	ADP
ajbmeb-2679	8	15	established	establish	VERB
ajbmeb-2679	8	16	norms	norm	NOUN
ajbmeb-2679	8	17	.	.	PUNCT
ajbmeb-2679	9	1	the	the	DET
ajbmeb-2679	9	2	implementation	implementation	NOUN
ajbmeb-2679	9	3	of	of	ADP
ajbmeb-2679	9	4	these	these	DET
ajbmeb-2679	9	5	norms	norm	NOUN
ajbmeb-2679	9	6	is	be	AUX
ajbmeb-2679	9	7	monitored	monitor	VERB
ajbmeb-2679	9	8	.	.	PUNCT
ajbmeb-2679	10	1	higher	high	ADJ
ajbmeb-2679	10	2	educational	educational	ADJ
ajbmeb-2679	10	3	institutions	institution	NOUN
ajbmeb-2679	10	4	are	be	AUX
ajbmeb-2679	10	5	budgetary	budgetary	ADJ
ajbmeb-2679	10	6	organizations	organization	NOUN
ajbmeb-2679	10	7	,	,	PUNCT
ajbmeb-2679	10	8	therefore	therefore	ADV
ajbmeb-2679	10	9	,	,	PUNCT
ajbmeb-2679	10	10	their	their	PRON
ajbmeb-2679	10	11	labor	labor	NOUN
ajbmeb-2679	10	12	costs	cost	NOUN
ajbmeb-2679	10	13	are	be	AUX
ajbmeb-2679	10	14	planned	plan	VERB
ajbmeb-2679	10	15	and	and	CCONJ
ajbmeb-2679	10	16	financed	finance	VERB
ajbmeb-2679	10	17	on	on	ADP
ajbmeb-2679	10	18	the	the	DET
ajbmeb-2679	10	19	basis	basis	NOUN
ajbmeb-2679	10	20	of	of	ADP
ajbmeb-2679	10	21	estimates	estimate	NOUN
ajbmeb-2679	10	22	.	.	PUNCT
ajbmeb-2679	11	1	at	at	ADP
ajbmeb-2679	11	2	the	the	DET
ajbmeb-2679	11	3	same	same	ADJ
ajbmeb-2679	11	4	time	time	NOUN
ajbmeb-2679	11	5	,	,	PUNCT
ajbmeb-2679	11	6	taking	take	VERB
ajbmeb-2679	11	7	into	into	ADP
ajbmeb-2679	11	8	account	account	NOUN
ajbmeb-2679	11	9	the	the	DET
ajbmeb-2679	11	10	financial	financial	ADJ
ajbmeb-2679	11	11	independence	independence	NOUN
ajbmeb-2679	11	12	granted	grant	VERB
ajbmeb-2679	11	13	to	to	ADP
ajbmeb-2679	11	14	some	some	DET
ajbmeb-2679	11	15	higher	high	ADJ
ajbmeb-2679	11	16	educational	educational	ADJ
ajbmeb-2679	11	17	institutions	institution	NOUN
ajbmeb-2679	11	18	,	,	PUNCT
ajbmeb-2679	11	19	the	the	DET
ajbmeb-2679	11	20	procedure	procedure	NOUN
ajbmeb-2679	11	21	for	for	ADP
ajbmeb-2679	11	22	payment	payment	NOUN
ajbmeb-2679	11	23	for	for	ADP
ajbmeb-2679	11	24	labor	labor	NOUN
ajbmeb-2679	11	25	may	may	AUX
ajbmeb-2679	11	26	change	change	VERB
ajbmeb-2679	11	27	depending	depend	VERB
ajbmeb-2679	11	28	on	on	ADP
ajbmeb-2679	11	29	their	their	PRON
ajbmeb-2679	11	30	individual	individual	ADJ
ajbmeb-2679	11	31	powers	power	NOUN
ajbmeb-2679	11	32	.	.	PUNCT
ajbmeb-2679	12	1	the	the	DET
ajbmeb-2679	12	2	resolution	resolution	NOUN
ajbmeb-2679	12	3	of	of	ADP
ajbmeb-2679	12	4	the	the	DET
ajbmeb-2679	12	5	president	president	NOUN
ajbmeb-2679	12	6	of	of	ADP
ajbmeb-2679	12	7	the	the	DET
ajbmeb-2679	12	8	republic	republic	NOUN
ajbmeb-2679	12	9	of	of	ADP
ajbmeb-2679	12	10	uzbekistan	uzbekistan	PROPN
ajbmeb-2679	12	11	"	"	PUNCT
ajbmeb-2679	12	12	on	on	ADP
ajbmeb-2679	12	13	measures	measure	NOUN
ajbmeb-2679	12	14	to	to	PART
ajbmeb-2679	12	15	grant	grant	VERB
ajbmeb-2679	12	16	financial	financial	ADJ
ajbmeb-2679	12	17	independence	independence	NOUN
ajbmeb-2679	12	18	to	to	PART
ajbmeb-2679	12	19	state	state	VERB
ajbmeb-2679	12	20	higher	high	ADJ
ajbmeb-2679	12	21	educational	educational	ADJ
ajbmeb-2679	12	22	institutions	institution	NOUN
ajbmeb-2679	12	23	"	"	PUNCT
ajbmeb-2679	12	24	of	of	ADP
ajbmeb-2679	12	25	december	december	PROPN
ajbmeb-2679	12	26	24	24	NUM
ajbmeb-2679	12	27	,	,	PUNCT
ajbmeb-2679	12	28	2021	2021	NUM
ajbmeb-2679	12	29	,	,	PUNCT
ajbmeb-2679	12	30	granted	grant	VERB
ajbmeb-2679	12	31	state	state	NOUN
ajbmeb-2679	12	32	higher	high	ADJ
ajbmeb-2679	12	33	educational	educational	ADJ
ajbmeb-2679	12	34	institutions	institution	NOUN
ajbmeb-2679	12	35	granted	grant	VERB
ajbmeb-2679	12	36	financial	financial	ADJ
ajbmeb-2679	12	37	independence	independence	NOUN
ajbmeb-2679	12	38	the	the	DET
ajbmeb-2679	12	39	authority	authority	NOUN
ajbmeb-2679	12	40	to	to	PART
ajbmeb-2679	12	41	make	make	VERB
ajbmeb-2679	12	42	independent	independent	ADJ
ajbmeb-2679	12	43	decisions	decision	NOUN
ajbmeb-2679	12	44	on	on	ADP
ajbmeb-2679	12	45	the	the	DET
ajbmeb-2679	12	46	following	following	ADJ
ajbmeb-2679	12	47	issues	issue	NOUN
ajbmeb-2679	12	48	from	from	ADP
ajbmeb-2679	12	49	january	january	PROPN
ajbmeb-2679	12	50	1	1	NUM
ajbmeb-2679	12	51	,	,	PUNCT
ajbmeb-2679	12	52	2022	2022	NUM
ajbmeb-2679	13	1	[	[	X
ajbmeb-2679	13	2	1	1	NUM
ajbmeb-2679	13	3	]	]	NUM
ajbmeb-2679	13	4	:	:	PUNCT
ajbmeb-2679	13	5	–	–	PUNCT
ajbmeb-2679	13	6	involving	involve	VERB
ajbmeb-2679	13	7	local	local	ADJ
ajbmeb-2679	13	8	and	and	CCONJ
ajbmeb-2679	13	9	foreign	foreign	ADJ
ajbmeb-2679	13	10	professors	professor	NOUN
ajbmeb-2679	13	11	and	and	CCONJ
ajbmeb-2679	13	12	specialists	specialist	NOUN
ajbmeb-2679	13	13	on	on	ADP
ajbmeb-2679	13	14	a	a	DET
ajbmeb-2679	13	15	contractual	contractual	ADJ
ajbmeb-2679	13	16	basis	basis	NOUN
ajbmeb-2679	13	17	who	who	PRON
ajbmeb-2679	13	18	can	can	AUX
ajbmeb-2679	13	19	apply	apply	VERB
ajbmeb-2679	13	20	modern	modern	ADJ
ajbmeb-2679	13	21	pedagogical	pedagogical	ADJ
ajbmeb-2679	13	22	technologies	technology	NOUN
ajbmeb-2679	13	23	and	and	CCONJ
ajbmeb-2679	13	24	conduct	conduct	VERB
ajbmeb-2679	13	25	scientific	scientific	ADJ
ajbmeb-2679	13	26	research	research	NOUN
ajbmeb-2679	13	27	in	in	ADP
ajbmeb-2679	13	28	the	the	DET
ajbmeb-2679	13	29	educational	educational	ADJ
ajbmeb-2679	13	30	process	process	NOUN
ajbmeb-2679	13	31	;	;	PUNCT
ajbmeb-2679	13	32	making	make	VERB
ajbmeb-2679	13	33	decisions	decision	NOUN
ajbmeb-2679	13	34	on	on	ADP
ajbmeb-2679	13	35	determining	determine	VERB
ajbmeb-2679	13	36	the	the	DET
ajbmeb-2679	13	37	amount	amount	NOUN
ajbmeb-2679	13	38	of	of	ADP
ajbmeb-2679	13	39	remuneration	remuneration	NOUN
ajbmeb-2679	13	40	for	for	ADP
ajbmeb-2679	13	41	the	the	DET
ajbmeb-2679	13	42	work	work	NOUN
ajbmeb-2679	13	43	of	of	ADP
ajbmeb-2679	13	44	foreign	foreign	ADJ
ajbmeb-2679	13	45	highly	highly	ADV
ajbmeb-2679	13	46	qualified	qualified	ADJ
ajbmeb-2679	13	47	american	american	ADJ
ajbmeb-2679	13	48	journal	journal	PROPN
ajbmeb-2679	13	49	of	of	ADP
ajbmeb-2679	13	50	business	business	NOUN
ajbmeb-2679	13	51	management	management	NOUN
ajbmeb-2679	13	52	,	,	PUNCT
ajbmeb-2679	13	53	economics	economic	NOUN
ajbmeb-2679	13	54	and	and	CCONJ
ajbmeb-2679	13	55	banking	banking	NOUN
ajbmeb-2679	13	56	volume	volume	NOUN
ajbmeb-2679	13	57	32	32	NUM
ajbmeb-2679	13	58	january	january	PROPN
ajbmeb-2679	13	59	2025	2025	NUM
ajbmeb-2679	13	60	p	p	NOUN
ajbmeb-2679	13	61	a	a	DET
ajbmeb-2679	13	62	g	g	NOUN
ajbmeb-2679	13	63	e	e	NOUN
ajbmeb-2679	13	64	|	|	ADV
ajbmeb-2679	13	65	126	126	NUM
ajbmeb-2679	13	66	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2679	13	67	specialists	specialist	NOUN
ajbmeb-2679	13	68	involved	involve	VERB
ajbmeb-2679	13	69	in	in	ADP
ajbmeb-2679	13	70	educational	educational	ADJ
ajbmeb-2679	13	71	and	and	CCONJ
ajbmeb-2679	13	72	scientific	scientific	ADJ
ajbmeb-2679	13	73	processes	process	NOUN
ajbmeb-2679	13	74	based	base	VERB
ajbmeb-2679	13	75	on	on	ADP
ajbmeb-2679	13	76	market	market	NOUN
ajbmeb-2679	13	77	conditions	condition	NOUN
ajbmeb-2679	13	78	.	.	PUNCT
ajbmeb-2679	14	1	in	in	ADP
ajbmeb-2679	14	2	modern	modern	ADJ
ajbmeb-2679	14	3	conditions	condition	NOUN
ajbmeb-2679	14	4	,	,	PUNCT
ajbmeb-2679	14	5	it	it	PRON
ajbmeb-2679	14	6	is	be	AUX
ajbmeb-2679	14	7	impossible	impossible	ADJ
ajbmeb-2679	14	8	to	to	PART
ajbmeb-2679	14	9	properly	properly	ADV
ajbmeb-2679	14	10	organize	organize	VERB
ajbmeb-2679	14	11	wages	wage	NOUN
ajbmeb-2679	14	12	in	in	ADP
ajbmeb-2679	14	13	a	a	DET
ajbmeb-2679	14	14	higher	high	ADJ
ajbmeb-2679	14	15	education	education	NOUN
ajbmeb-2679	14	16	institution	institution	NOUN
ajbmeb-2679	14	17	without	without	ADP
ajbmeb-2679	14	18	labor	labor	NOUN
ajbmeb-2679	14	19	standardization	standardization	NOUN
ajbmeb-2679	14	20	,	,	PUNCT
ajbmeb-2679	14	21	which	which	PRON
ajbmeb-2679	14	22	would	would	AUX
ajbmeb-2679	14	23	allow	allow	VERB
ajbmeb-2679	14	24	establishing	establish	VERB
ajbmeb-2679	14	25	a	a	DET
ajbmeb-2679	14	26	balance	balance	NOUN
ajbmeb-2679	14	27	between	between	ADP
ajbmeb-2679	14	28	the	the	DET
ajbmeb-2679	14	29	amount	amount	NOUN
ajbmeb-2679	14	30	of	of	ADP
ajbmeb-2679	14	31	labor	labor	NOUN
ajbmeb-2679	14	32	input	input	NOUN
ajbmeb-2679	14	33	and	and	CCONJ
ajbmeb-2679	14	34	the	the	DET
ajbmeb-2679	14	35	amount	amount	NOUN
ajbmeb-2679	14	36	of	of	ADP
ajbmeb-2679	14	37	payment	payment	NOUN
ajbmeb-2679	14	38	for	for	ADP
ajbmeb-2679	14	39	it	it	PRON
ajbmeb-2679	14	40	.	.	PUNCT
ajbmeb-2679	15	1	literature	literature	NOUN
ajbmeb-2679	15	2	review	review	VERB
ajbmeb-2679	15	3	a	a	DET
ajbmeb-2679	15	4	number	number	NOUN
ajbmeb-2679	15	5	of	of	ADP
ajbmeb-2679	15	6	foreign	foreign	ADJ
ajbmeb-2679	15	7	scholars	scholar	NOUN
ajbmeb-2679	15	8	have	have	AUX
ajbmeb-2679	15	9	conducted	conduct	VERB
ajbmeb-2679	15	10	scientific	scientific	ADJ
ajbmeb-2679	15	11	research	research	NOUN
ajbmeb-2679	15	12	to	to	PART
ajbmeb-2679	15	13	study	study	VERB
ajbmeb-2679	15	14	and	and	CCONJ
ajbmeb-2679	15	15	improve	improve	VERB
ajbmeb-2679	15	16	the	the	DET
ajbmeb-2679	15	17	theoretical	theoretical	ADJ
ajbmeb-2679	15	18	and	and	CCONJ
ajbmeb-2679	15	19	methodological	methodological	ADJ
ajbmeb-2679	15	20	foundations	foundation	NOUN
ajbmeb-2679	15	21	of	of	ADP
ajbmeb-2679	15	22	internal	internal	ADJ
ajbmeb-2679	15	23	audit	audit	NOUN
ajbmeb-2679	15	24	and	and	CCONJ
ajbmeb-2679	15	25	financial	financial	ADJ
ajbmeb-2679	15	26	control	control	NOUN
ajbmeb-2679	15	27	over	over	ADP
ajbmeb-2679	15	28	labor	labor	NOUN
ajbmeb-2679	15	29	and	and	CCONJ
ajbmeb-2679	15	30	remuneration	remuneration	NOUN
ajbmeb-2679	15	31	in	in	ADP
ajbmeb-2679	15	32	higher	high	ADJ
ajbmeb-2679	15	33	educational	educational	ADJ
ajbmeb-2679	15	34	institutions	institution	NOUN
ajbmeb-2679	15	35	.	.	PUNCT
ajbmeb-2679	16	1	in	in	ADP
ajbmeb-2679	16	2	particular	particular	ADJ
ajbmeb-2679	16	3	,	,	PUNCT
ajbmeb-2679	16	4	n.p	n.p	PROPN
ajbmeb-2679	16	5	.	.	PROPN
ajbmeb-2679	16	6	kondrakov	kondrakov	PROPN
ajbmeb-2679	17	1	[	[	X
ajbmeb-2679	17	2	2	2	NUM
ajbmeb-2679	17	3	]	]	PUNCT
ajbmeb-2679	17	4	,	,	PUNCT
ajbmeb-2679	17	5	o.v	o.v	PROPN
ajbmeb-2679	17	6	.	.	PROPN
ajbmeb-2679	17	7	mitina	mitina	NOUN
ajbmeb-2679	18	1	[	[	X
ajbmeb-2679	18	2	3	3	NUM
ajbmeb-2679	18	3	]	]	PUNCT
ajbmeb-2679	18	4	,	,	PUNCT
ajbmeb-2679	18	5	t.s	t.s	PROPN
ajbmeb-2679	18	6	.	.	PROPN
ajbmeb-2679	18	7	maslova	maslova	PROPN
ajbmeb-2679	18	8	,	,	PUNCT
ajbmeb-2679	18	9	t.a	t.a	PROPN
ajbmeb-2679	18	10	.	.	PROPN
ajbmeb-2679	18	11	poleshchuk	poleshchuk	NOUN
ajbmeb-2679	19	1	[	[	X
ajbmeb-2679	19	2	4	4	NUM
ajbmeb-2679	19	3	]	]	PUNCT
ajbmeb-2679	19	4	,	,	PUNCT
ajbmeb-2679	19	5	a.a	a.a	PROPN
ajbmeb-2679	19	6	.	.	PROPN
ajbmeb-2679	19	7	ushakov	ushakov	PROPN
ajbmeb-2679	19	8	[	[	X
ajbmeb-2679	19	9	5	5	NUM
ajbmeb-2679	19	10	]	]	PUNCT
ajbmeb-2679	19	11	can	can	AUX
ajbmeb-2679	19	12	be	be	AUX
ajbmeb-2679	19	13	mentioned	mention	VERB
ajbmeb-2679	19	14	.	.	PUNCT
ajbmeb-2679	20	1	a.s	a.s	PROPN
ajbmeb-2679	20	2	.	.	PROPN
ajbmeb-2679	20	3	bakaybaeva	bakaybaeva	PROPN
ajbmeb-2679	21	1	[	[	X
ajbmeb-2679	21	2	6	6	NUM
ajbmeb-2679	21	3	]	]	PUNCT
ajbmeb-2679	21	4	,	,	PUNCT
ajbmeb-2679	21	5	a.k	a.k	PROPN
ajbmeb-2679	21	6	.	.	PROPN
ajbmeb-2679	21	7	ibragimov	ibragimov	PROPN
ajbmeb-2679	22	1	[	[	X
ajbmeb-2679	22	2	7	7	NUM
ajbmeb-2679	22	3	]	]	PUNCT
ajbmeb-2679	22	4	,	,	PUNCT
ajbmeb-2679	22	5	k.sh	k.sh	PROPN
ajbmeb-2679	22	6	.	.	PUNCT
ajbmeb-2679	22	7	ibragimov	ibragimov	PROPN
ajbmeb-2679	23	1	[	[	X
ajbmeb-2679	23	2	8	8	NUM
ajbmeb-2679	23	3	]	]	PUNCT
ajbmeb-2679	23	4	,	,	PUNCT
ajbmeb-2679	23	5	s.u	s.u	PROPN
ajbmeb-2679	23	6	.	.	PROPN
ajbmeb-2679	23	7	mekhmonov	mekhmonov	PROPN
ajbmeb-2679	24	1	[	[	X
ajbmeb-2679	24	2	9	9	NUM
ajbmeb-2679	24	3	]	]	PUNCT
ajbmeb-2679	24	4	,	,	PUNCT
ajbmeb-2679	24	5	m.	m.	NOUN
ajbmeb-2679	24	6	ostanakulov	ostanakulov	NOUN
ajbmeb-2679	25	1	[	[	X
ajbmeb-2679	25	2	10	10	NUM
ajbmeb-2679	25	3	]	]	PUNCT
ajbmeb-2679	25	4	,	,	PUNCT
ajbmeb-2679	25	5	i.n	i.n	PROPN
ajbmeb-2679	25	6	.	.	PROPN
ajbmeb-2679	26	1	in	in	ADP
ajbmeb-2679	26	2	the	the	DET
ajbmeb-2679	26	3	scientific	scientific	ADJ
ajbmeb-2679	26	4	works	work	NOUN
ajbmeb-2679	26	5	of	of	ADP
ajbmeb-2679	26	6	koziev	koziev	PROPN
ajbmeb-2679	26	7	[	[	X
ajbmeb-2679	26	8	11	11	NUM
ajbmeb-2679	26	9	]	]	PUNCT
ajbmeb-2679	26	10	,	,	PUNCT
ajbmeb-2679	26	11	sh.v	sh.v	NOUN
ajbmeb-2679	26	12	.	.	PUNCT
ajbmeb-2679	27	1	g'aniev	g'aniev	PROPN
ajbmeb-2679	28	1	[	[	X
ajbmeb-2679	28	2	12	12	NUM
ajbmeb-2679	28	3	]	]	PUNCT
ajbmeb-2679	28	4	,	,	PUNCT
ajbmeb-2679	28	5	budget	budget	NOUN
ajbmeb-2679	28	6	accounting	accounting	NOUN
ajbmeb-2679	28	7	in	in	ADP
ajbmeb-2679	28	8	budget	budget	NOUN
ajbmeb-2679	28	9	organizations	organization	NOUN
ajbmeb-2679	28	10	,	,	PUNCT
ajbmeb-2679	28	11	budget	budget	NOUN
ajbmeb-2679	28	12	reporting	reporting	NOUN
ajbmeb-2679	28	13	,	,	PUNCT
ajbmeb-2679	28	14	accounting	account	VERB
ajbmeb-2679	28	15	of	of	ADP
ajbmeb-2679	28	16	extra	extra	ADJ
ajbmeb-2679	28	17	-	-	ADJ
ajbmeb-2679	28	18	budgetary	budgetary	ADJ
ajbmeb-2679	28	19	funds	fund	NOUN
ajbmeb-2679	28	20	of	of	ADP
ajbmeb-2679	28	21	budget	budget	NOUN
ajbmeb-2679	28	22	organizations	organization	NOUN
ajbmeb-2679	28	23	and	and	CCONJ
ajbmeb-2679	28	24	audit	audit	NOUN
ajbmeb-2679	28	25	,	,	PUNCT
ajbmeb-2679	28	26	internal	internal	ADJ
ajbmeb-2679	28	27	audit	audit	NOUN
ajbmeb-2679	28	28	and	and	CCONJ
ajbmeb-2679	28	29	financial	financial	ADJ
ajbmeb-2679	28	30	control	control	NOUN
ajbmeb-2679	28	31	in	in	ADP
ajbmeb-2679	28	32	budget	budget	NOUN
ajbmeb-2679	28	33	organizations	organization	NOUN
ajbmeb-2679	28	34	,	,	PUNCT
ajbmeb-2679	28	35	theoretical	theoretical	ADJ
ajbmeb-2679	28	36	issues	issue	NOUN
ajbmeb-2679	28	37	of	of	ADP
ajbmeb-2679	28	38	budget	budget	NOUN
ajbmeb-2679	28	39	control	control	NOUN
ajbmeb-2679	28	40	and	and	CCONJ
ajbmeb-2679	28	41	directions	direction	NOUN
ajbmeb-2679	28	42	of	of	ADP
ajbmeb-2679	28	43	their	their	PRON
ajbmeb-2679	28	44	development	development	NOUN
ajbmeb-2679	28	45	were	be	AUX
ajbmeb-2679	28	46	studied	study	VERB
ajbmeb-2679	28	47	.	.	PUNCT
ajbmeb-2679	29	1	it	it	PRON
ajbmeb-2679	29	2	should	should	AUX
ajbmeb-2679	29	3	be	be	AUX
ajbmeb-2679	29	4	noted	note	VERB
ajbmeb-2679	29	5	that	that	SCONJ
ajbmeb-2679	29	6	the	the	DET
ajbmeb-2679	29	7	scientific	scientific	ADJ
ajbmeb-2679	29	8	works	work	NOUN
ajbmeb-2679	29	9	of	of	ADP
ajbmeb-2679	29	10	the	the	DET
ajbmeb-2679	29	11	above	above	ADJ
ajbmeb-2679	29	12	economists	economist	NOUN
ajbmeb-2679	29	13	do	do	AUX
ajbmeb-2679	29	14	not	not	PART
ajbmeb-2679	29	15	focus	focus	VERB
ajbmeb-2679	29	16	on	on	ADP
ajbmeb-2679	29	17	the	the	DET
ajbmeb-2679	29	18	study	study	NOUN
ajbmeb-2679	29	19	of	of	ADP
ajbmeb-2679	29	20	theoretical	theoretical	ADJ
ajbmeb-2679	29	21	and	and	CCONJ
ajbmeb-2679	29	22	practical	practical	ADJ
ajbmeb-2679	29	23	problems	problem	NOUN
ajbmeb-2679	29	24	of	of	ADP
ajbmeb-2679	29	25	improving	improve	VERB
ajbmeb-2679	29	26	payroll	payroll	NOUN
ajbmeb-2679	29	27	accounting	accounting	NOUN
ajbmeb-2679	29	28	and	and	CCONJ
ajbmeb-2679	29	29	control	control	NOUN
ajbmeb-2679	29	30	in	in	ADP
ajbmeb-2679	29	31	higher	high	ADJ
ajbmeb-2679	29	32	education	education	NOUN
ajbmeb-2679	29	33	institutions	institution	NOUN
ajbmeb-2679	29	34	as	as	ADP
ajbmeb-2679	29	35	a	a	DET
ajbmeb-2679	29	36	separate	separate	ADJ
ajbmeb-2679	29	37	object	object	NOUN
ajbmeb-2679	29	38	of	of	ADP
ajbmeb-2679	29	39	research	research	NOUN
ajbmeb-2679	29	40	.	.	PUNCT
ajbmeb-2679	30	1	at	at	ADP
ajbmeb-2679	30	2	the	the	DET
ajbmeb-2679	30	3	same	same	ADJ
ajbmeb-2679	30	4	time	time	NOUN
ajbmeb-2679	30	5	,	,	PUNCT
ajbmeb-2679	30	6	changes	change	NOUN
ajbmeb-2679	30	7	in	in	ADP
ajbmeb-2679	30	8	regulatory	regulatory	ADJ
ajbmeb-2679	30	9	documents	document	NOUN
ajbmeb-2679	30	10	related	relate	VERB
ajbmeb-2679	30	11	to	to	ADP
ajbmeb-2679	30	12	the	the	DET
ajbmeb-2679	30	13	reform	reform	NOUN
ajbmeb-2679	30	14	of	of	ADP
ajbmeb-2679	30	15	the	the	DET
ajbmeb-2679	30	16	higher	high	ADJ
ajbmeb-2679	30	17	education	education	NOUN
ajbmeb-2679	30	18	system	system	NOUN
ajbmeb-2679	30	19	create	create	VERB
ajbmeb-2679	30	20	the	the	DET
ajbmeb-2679	30	21	need	need	NOUN
ajbmeb-2679	30	22	for	for	ADP
ajbmeb-2679	30	23	scientific	scientific	ADJ
ajbmeb-2679	30	24	research	research	NOUN
ajbmeb-2679	30	25	in	in	ADP
ajbmeb-2679	30	26	this	this	DET
ajbmeb-2679	30	27	area	area	NOUN
ajbmeb-2679	30	28	.	.	PUNCT
ajbmeb-2679	31	1	analysis	analysis	NOUN
ajbmeb-2679	31	2	and	and	CCONJ
ajbmeb-2679	31	3	results	result	NOUN
ajbmeb-2679	31	4	over	over	ADP
ajbmeb-2679	31	5	the	the	DET
ajbmeb-2679	31	6	past	past	ADJ
ajbmeb-2679	31	7	decade	decade	NOUN
ajbmeb-2679	31	8	,	,	PUNCT
ajbmeb-2679	31	9	significant	significant	ADJ
ajbmeb-2679	31	10	changes	change	NOUN
ajbmeb-2679	31	11	have	have	AUX
ajbmeb-2679	31	12	occurred	occur	VERB
ajbmeb-2679	31	13	in	in	ADP
ajbmeb-2679	31	14	the	the	DET
ajbmeb-2679	31	15	methods	method	NOUN
ajbmeb-2679	31	16	and	and	CCONJ
ajbmeb-2679	31	17	means	mean	NOUN
ajbmeb-2679	31	18	of	of	ADP
ajbmeb-2679	31	19	transmitting	transmit	VERB
ajbmeb-2679	31	20	knowledge	knowledge	NOUN
ajbmeb-2679	31	21	,	,	PUNCT
ajbmeb-2679	31	22	and	and	CCONJ
ajbmeb-2679	31	23	therefore	therefore	ADV
ajbmeb-2679	31	24	the	the	DET
ajbmeb-2679	31	25	content	content	NOUN
ajbmeb-2679	31	26	of	of	ADP
ajbmeb-2679	31	27	educational	educational	ADJ
ajbmeb-2679	31	28	work	work	NOUN
ajbmeb-2679	31	29	has	have	AUX
ajbmeb-2679	31	30	also	also	ADV
ajbmeb-2679	31	31	changed	change	VERB
ajbmeb-2679	31	32	.	.	PUNCT
ajbmeb-2679	32	1	the	the	DET
ajbmeb-2679	32	2	features	feature	NOUN
ajbmeb-2679	32	3	and	and	CCONJ
ajbmeb-2679	32	4	changes	change	NOUN
ajbmeb-2679	32	5	in	in	ADP
ajbmeb-2679	32	6	educational	educational	ADJ
ajbmeb-2679	32	7	work	work	NOUN
ajbmeb-2679	32	8	were	be	AUX
ajbmeb-2679	32	9	taken	take	VERB
ajbmeb-2679	32	10	into	into	ADP
ajbmeb-2679	32	11	account	account	NOUN
ajbmeb-2679	32	12	by	by	ADP
ajbmeb-2679	32	13	the	the	DET
ajbmeb-2679	32	14	author	author	NOUN
ajbmeb-2679	32	15	when	when	SCONJ
ajbmeb-2679	32	16	designing	design	VERB
ajbmeb-2679	32	17	an	an	DET
ajbmeb-2679	32	18	optimal	optimal	ADJ
ajbmeb-2679	32	19	system	system	NOUN
ajbmeb-2679	32	20	of	of	ADP
ajbmeb-2679	32	21	motivating	motivate	VERB
ajbmeb-2679	32	22	the	the	DET
ajbmeb-2679	32	23	work	work	NOUN
ajbmeb-2679	32	24	of	of	ADP
ajbmeb-2679	32	25	university	university	NOUN
ajbmeb-2679	32	26	professors	professor	NOUN
ajbmeb-2679	32	27	and	and	CCONJ
ajbmeb-2679	32	28	teachers	teacher	NOUN
ajbmeb-2679	32	29	.	.	PUNCT
ajbmeb-2679	33	1	in	in	ADP
ajbmeb-2679	33	2	particular	particular	ADJ
ajbmeb-2679	33	3	,	,	PUNCT
ajbmeb-2679	33	4	the	the	DET
ajbmeb-2679	33	5	implementation	implementation	NOUN
ajbmeb-2679	33	6	and	and	CCONJ
ajbmeb-2679	33	7	improvement	improvement	NOUN
ajbmeb-2679	33	8	of	of	ADP
ajbmeb-2679	33	9	the	the	DET
ajbmeb-2679	33	10	procedure	procedure	NOUN
ajbmeb-2679	33	11	for	for	ADP
ajbmeb-2679	33	12	paying	pay	VERB
ajbmeb-2679	33	13	bonuses	bonus	NOUN
ajbmeb-2679	33	14	,	,	PUNCT
ajbmeb-2679	33	15	incentives	incentive	NOUN
ajbmeb-2679	33	16	,	,	PUNCT
ajbmeb-2679	33	17	awards	award	NOUN
ajbmeb-2679	33	18	and	and	CCONJ
ajbmeb-2679	33	19	kpi	kpi	ADJ
ajbmeb-2679	33	20	bonuses	bonus	NOUN
ajbmeb-2679	33	21	to	to	ADP
ajbmeb-2679	33	22	professors	professor	NOUN
ajbmeb-2679	33	23	and	and	CCONJ
ajbmeb-2679	33	24	teachers	teacher	NOUN
ajbmeb-2679	33	25	in	in	ADP
ajbmeb-2679	33	26	addition	addition	NOUN
ajbmeb-2679	33	27	to	to	ADP
ajbmeb-2679	33	28	their	their	PRON
ajbmeb-2679	33	29	basic	basic	ADJ
ajbmeb-2679	33	30	salary	salary	NOUN
ajbmeb-2679	33	31	have	have	AUX
ajbmeb-2679	33	32	found	find	VERB
ajbmeb-2679	33	33	their	their	PRON
ajbmeb-2679	33	34	place	place	NOUN
ajbmeb-2679	33	35	in	in	ADP
ajbmeb-2679	33	36	every	every	DET
ajbmeb-2679	33	37	higher	high	ADJ
ajbmeb-2679	33	38	educational	educational	ADJ
ajbmeb-2679	33	39	institution	institution	NOUN
ajbmeb-2679	33	40	today	today	NOUN
ajbmeb-2679	33	41	.	.	PUNCT
ajbmeb-2679	34	1	also	also	ADV
ajbmeb-2679	34	2	,	,	PUNCT
ajbmeb-2679	34	3	since	since	SCONJ
ajbmeb-2679	34	4	pedagogical	pedagogical	ADJ
ajbmeb-2679	34	5	work	work	NOUN
ajbmeb-2679	34	6	is	be	AUX
ajbmeb-2679	34	7	of	of	ADP
ajbmeb-2679	34	8	high	high	ADJ
ajbmeb-2679	34	9	social	social	ADJ
ajbmeb-2679	34	10	importance	importance	NOUN
ajbmeb-2679	34	11	,	,	PUNCT
ajbmeb-2679	34	12	it	it	PRON
ajbmeb-2679	34	13	is	be	AUX
ajbmeb-2679	34	14	necessary	necessary	ADJ
ajbmeb-2679	34	15	not	not	PART
ajbmeb-2679	34	16	only	only	ADV
ajbmeb-2679	34	17	to	to	PART
ajbmeb-2679	34	18	make	make	VERB
ajbmeb-2679	34	19	high	high	ADJ
ajbmeb-2679	34	20	demands	demand	NOUN
ajbmeb-2679	34	21	on	on	ADP
ajbmeb-2679	34	22	the	the	DET
ajbmeb-2679	34	23	level	level	NOUN
ajbmeb-2679	34	24	of	of	ADP
ajbmeb-2679	34	25	important	important	ADJ
ajbmeb-2679	34	26	professional	professional	ADJ
ajbmeb-2679	34	27	qualities	quality	NOUN
ajbmeb-2679	34	28	of	of	ADP
ajbmeb-2679	34	29	the	the	DET
ajbmeb-2679	34	30	professor	professor	NOUN
ajbmeb-2679	34	31	-	-	PUNCT
ajbmeb-2679	34	32	teacher	teacher	NOUN
ajbmeb-2679	34	33	,	,	PUNCT
ajbmeb-2679	34	34	but	but	CCONJ
ajbmeb-2679	34	35	also	also	ADV
ajbmeb-2679	34	36	to	to	PART
ajbmeb-2679	34	37	evaluate	evaluate	VERB
ajbmeb-2679	34	38	the	the	DET
ajbmeb-2679	34	39	results	result	NOUN
ajbmeb-2679	34	40	of	of	ADP
ajbmeb-2679	34	41	his	his	PRON
ajbmeb-2679	34	42	activity	activity	NOUN
ajbmeb-2679	34	43	accordingly	accordingly	ADV
ajbmeb-2679	34	44	.	.	PUNCT
ajbmeb-2679	35	1	an	an	DET
ajbmeb-2679	35	2	optimal	optimal	ADJ
ajbmeb-2679	35	3	system	system	NOUN
ajbmeb-2679	35	4	of	of	ADP
ajbmeb-2679	35	5	material	material	NOUN
ajbmeb-2679	35	6	incentives	incentive	NOUN
ajbmeb-2679	35	7	for	for	ADP
ajbmeb-2679	35	8	professors	professor	NOUN
ajbmeb-2679	35	9	of	of	ADP
ajbmeb-2679	35	10	higher	high	ADJ
ajbmeb-2679	35	11	education	education	NOUN
ajbmeb-2679	35	12	institutions	institution	NOUN
ajbmeb-2679	35	13	would	would	AUX
ajbmeb-2679	35	14	be	be	AUX
ajbmeb-2679	35	15	appropriate	appropriate	ADJ
ajbmeb-2679	35	16	to	to	PART
ajbmeb-2679	35	17	divide	divide	VERB
ajbmeb-2679	35	18	the	the	DET
ajbmeb-2679	35	19	salary	salary	NOUN
ajbmeb-2679	35	20	into	into	ADP
ajbmeb-2679	35	21	three	three	NUM
ajbmeb-2679	35	22	components	component	NOUN
ajbmeb-2679	35	23	.	.	PUNCT
ajbmeb-2679	36	1	payroll	payroll	NOUN
ajbmeb-2679	36	2	control	control	NOUN
ajbmeb-2679	36	3	by	by	ADP
ajbmeb-2679	36	4	dividing	divide	VERB
ajbmeb-2679	36	5	it	it	PRON
ajbmeb-2679	36	6	into	into	ADP
ajbmeb-2679	36	7	three	three	NUM
ajbmeb-2679	36	8	components	component	NOUN
ajbmeb-2679	36	9	simplifies	simplifie	NOUN
ajbmeb-2679	36	10	the	the	DET
ajbmeb-2679	36	11	process	process	NOUN
ajbmeb-2679	36	12	and	and	CCONJ
ajbmeb-2679	36	13	clarifies	clarify	VERB
ajbmeb-2679	36	14	the	the	DET
ajbmeb-2679	36	15	results	result	NOUN
ajbmeb-2679	36	16	of	of	ADP
ajbmeb-2679	36	17	the	the	DET
ajbmeb-2679	36	18	internal	internal	ADJ
ajbmeb-2679	36	19	audit	audit	NOUN
ajbmeb-2679	36	20	activity	activity	NOUN
ajbmeb-2679	36	21	.	.	PUNCT
ajbmeb-2679	37	1	a	a	DET
ajbmeb-2679	37	2	tiered	tiere	VERB
ajbmeb-2679	37	3	approach	approach	NOUN
ajbmeb-2679	37	4	to	to	ADP
ajbmeb-2679	37	5	determining	determine	VERB
ajbmeb-2679	37	6	the	the	DET
ajbmeb-2679	37	7	amount	amount	NOUN
ajbmeb-2679	37	8	of	of	ADP
ajbmeb-2679	37	9	compensation	compensation	NOUN
ajbmeb-2679	37	10	for	for	ADP
ajbmeb-2679	37	11	labor	labor	NOUN
ajbmeb-2679	37	12	is	be	AUX
ajbmeb-2679	37	13	the	the	DET
ajbmeb-2679	37	14	most	most	ADV
ajbmeb-2679	37	15	effective	effective	ADJ
ajbmeb-2679	37	16	method	method	NOUN
ajbmeb-2679	37	17	for	for	ADP
ajbmeb-2679	37	18	paying	pay	VERB
ajbmeb-2679	37	19	and	and	CCONJ
ajbmeb-2679	37	20	controlling	control	VERB
ajbmeb-2679	37	21	employees	employee	NOUN
ajbmeb-2679	37	22	'	'	PART
ajbmeb-2679	37	23	wages	wage	NOUN
ajbmeb-2679	37	24	(	(	PUNCT
ajbmeb-2679	37	25	figure	figure	NOUN
ajbmeb-2679	37	26	1	1	NUM
ajbmeb-2679	37	27	)	)	PUNCT
ajbmeb-2679	37	28	.	.	PUNCT
ajbmeb-2679	38	1	american	american	PROPN
ajbmeb-2679	38	2	journal	journal	PROPN
ajbmeb-2679	38	3	of	of	ADP
ajbmeb-2679	38	4	business	business	NOUN
ajbmeb-2679	38	5	management	management	NOUN
ajbmeb-2679	38	6	,	,	PUNCT
ajbmeb-2679	38	7	economics	economic	NOUN
ajbmeb-2679	38	8	and	and	CCONJ
ajbmeb-2679	38	9	banking	banking	NOUN
ajbmeb-2679	38	10	volume	volume	NOUN
ajbmeb-2679	38	11	32	32	NUM
ajbmeb-2679	38	12	january	january	PROPN
ajbmeb-2679	38	13	2025	2025	NUM
ajbmeb-2679	38	14	p	p	NOUN
ajbmeb-2679	38	15	a	a	PRON
ajbmeb-2679	38	16	g	g	NOUN
ajbmeb-2679	38	17	e	e	NOUN
ajbmeb-2679	38	18	|	|	NOUN
ajbmeb-2679	38	19	127	127	NUM
ajbmeb-2679	38	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2679	38	21	figure	figure	NOUN
ajbmeb-2679	38	22	1	1	NUM
ajbmeb-2679	38	23	.	.	PUNCT
ajbmeb-2679	38	24	separation	separation	NOUN
ajbmeb-2679	38	25	of	of	ADP
ajbmeb-2679	38	26	wages	wage	NOUN
ajbmeb-2679	38	27	into	into	ADP
ajbmeb-2679	38	28	three	three	NUM
ajbmeb-2679	38	29	components	component	NOUN
ajbmeb-2679	38	30	in	in	ADP
ajbmeb-2679	38	31	the	the	DET
ajbmeb-2679	38	32	development	development	NOUN
ajbmeb-2679	38	33	of	of	ADP
ajbmeb-2679	38	34	an	an	DET
ajbmeb-2679	38	35	optimal	optimal	ADJ
ajbmeb-2679	38	36	system	system	NOUN
ajbmeb-2679	38	37	of	of	ADP
ajbmeb-2679	38	38	material	material	NOUN
ajbmeb-2679	38	39	incentives	incentive	NOUN
ajbmeb-2679	38	40	in	in	ADP
ajbmeb-2679	38	41	higher	high	ADJ
ajbmeb-2679	38	42	education	education	NOUN
ajbmeb-2679	38	43	institutions	institution	NOUN
ajbmeb-2679	38	44	moreover	moreover	ADV
ajbmeb-2679	38	45	,	,	PUNCT
ajbmeb-2679	38	46	such	such	ADJ
ajbmeb-2679	38	47	work	work	NOUN
ajbmeb-2679	38	48	should	should	AUX
ajbmeb-2679	38	49	be	be	AUX
ajbmeb-2679	38	50	carried	carry	VERB
ajbmeb-2679	38	51	out	out	ADP
ajbmeb-2679	38	52	at	at	ADP
ajbmeb-2679	38	53	the	the	DET
ajbmeb-2679	38	54	levels	level	NOUN
ajbmeb-2679	38	55	of	of	ADP
ajbmeb-2679	38	56	subordination	subordination	NOUN
ajbmeb-2679	38	57	at	at	ADP
ajbmeb-2679	38	58	the	the	DET
ajbmeb-2679	38	59	level	level	NOUN
ajbmeb-2679	38	60	of	of	ADP
ajbmeb-2679	38	61	the	the	DET
ajbmeb-2679	38	62	management	management	NOUN
ajbmeb-2679	38	63	of	of	ADP
ajbmeb-2679	38	64	the	the	DET
ajbmeb-2679	38	65	chief	chief	ADJ
ajbmeb-2679	38	66	budget	budget	NOUN
ajbmeb-2679	38	67	manager	manager	NOUN
ajbmeb-2679	38	68	,	,	PUNCT
ajbmeb-2679	38	69	at	at	ADP
ajbmeb-2679	38	70	the	the	DET
ajbmeb-2679	38	71	level	level	NOUN
ajbmeb-2679	38	72	of	of	ADP
ajbmeb-2679	38	73	heads	head	NOUN
ajbmeb-2679	38	74	of	of	ADP
ajbmeb-2679	38	75	departments	department	NOUN
ajbmeb-2679	38	76	and	and	CCONJ
ajbmeb-2679	38	77	at	at	ADP
ajbmeb-2679	38	78	the	the	DET
ajbmeb-2679	38	79	level	level	NOUN
ajbmeb-2679	38	80	of	of	ADP
ajbmeb-2679	38	81	ordinary	ordinary	ADJ
ajbmeb-2679	38	82	employees	employee	NOUN
ajbmeb-2679	38	83	of	of	ADP
ajbmeb-2679	38	84	the	the	DET
ajbmeb-2679	38	85	departments	department	NOUN
ajbmeb-2679	38	86	of	of	ADP
ajbmeb-2679	38	87	the	the	DET
ajbmeb-2679	38	88	chief	chief	ADJ
ajbmeb-2679	38	89	budget	budget	NOUN
ajbmeb-2679	38	90	manager	manager	NOUN
ajbmeb-2679	38	91	.	.	PUNCT
ajbmeb-2679	39	1	as	as	ADP
ajbmeb-2679	39	2	a	a	DET
ajbmeb-2679	39	3	result	result	NOUN
ajbmeb-2679	39	4	,	,	PUNCT
ajbmeb-2679	39	5	for	for	ADP
ajbmeb-2679	39	6	each	each	DET
ajbmeb-2679	39	7	significant	significant	ADJ
ajbmeb-2679	39	8	budget	budget	NOUN
ajbmeb-2679	39	9	risk	risk	NOUN
ajbmeb-2679	39	10	,	,	PUNCT
ajbmeb-2679	39	11	measures	measure	NOUN
ajbmeb-2679	39	12	are	be	AUX
ajbmeb-2679	39	13	determined	determine	VERB
ajbmeb-2679	39	14	to	to	PART
ajbmeb-2679	39	15	eliminate	eliminate	VERB
ajbmeb-2679	39	16	the	the	DET
ajbmeb-2679	39	17	causes	cause	NOUN
ajbmeb-2679	39	18	of	of	ADP
ajbmeb-2679	39	19	its	its	PRON
ajbmeb-2679	39	20	occurrence	occurrence	NOUN
ajbmeb-2679	39	21	.	.	PUNCT
ajbmeb-2679	40	1	such	such	ADJ
ajbmeb-2679	40	2	measures	measure	NOUN
ajbmeb-2679	40	3	include	include	VERB
ajbmeb-2679	40	4	:	:	PUNCT
ajbmeb-2679	40	5	•	•	NUM
ajbmeb-2679	40	6	explanation	explanation	NOUN
ajbmeb-2679	40	7	of	of	ADP
ajbmeb-2679	40	8	regulations	regulation	NOUN
ajbmeb-2679	40	9	on	on	ADP
ajbmeb-2679	40	10	the	the	DET
ajbmeb-2679	40	11	implementation	implementation	NOUN
ajbmeb-2679	40	12	of	of	ADP
ajbmeb-2679	40	13	individual	individual	ADJ
ajbmeb-2679	40	14	procedures	procedure	NOUN
ajbmeb-2679	40	15	;	;	PUNCT
ajbmeb-2679	40	16	•	•	NUM
ajbmeb-2679	40	17	clarification	clarification	NOUN
ajbmeb-2679	40	18	of	of	ADP
ajbmeb-2679	40	19	control	control	NOUN
ajbmeb-2679	40	20	measures	measure	NOUN
ajbmeb-2679	40	21	in	in	ADP
ajbmeb-2679	40	22	relation	relation	NOUN
ajbmeb-2679	40	23	to	to	ADP
ajbmeb-2679	40	24	procedures	procedure	NOUN
ajbmeb-2679	40	25	carried	carry	VERB
ajbmeb-2679	40	26	out	out	ADP
ajbmeb-2679	40	27	within	within	ADP
ajbmeb-2679	40	28	the	the	DET
ajbmeb-2679	40	29	framework	framework	NOUN
ajbmeb-2679	40	30	of	of	ADP
ajbmeb-2679	40	31	financial	financial	ADJ
ajbmeb-2679	40	32	management	management	NOUN
ajbmeb-2679	40	33	;	;	PUNCT
ajbmeb-2679	40	34	•	•	NUM
ajbmeb-2679	40	35	implementation	implementation	NOUN
ajbmeb-2679	40	36	of	of	ADP
ajbmeb-2679	40	37	organizational	organizational	ADJ
ajbmeb-2679	40	38	and	and	CCONJ
ajbmeb-2679	40	39	staff	staff	NOUN
ajbmeb-2679	40	40	work	work	NOUN
ajbmeb-2679	40	41	;	;	PUNCT
ajbmeb-2679	40	42	•	•	CCONJ
ajbmeb-2679	40	43	improving	improve	VERB
ajbmeb-2679	40	44	the	the	DET
ajbmeb-2679	40	45	skills	skill	NOUN
ajbmeb-2679	40	46	of	of	ADP
ajbmeb-2679	40	47	employees	employee	NOUN
ajbmeb-2679	40	48	who	who	PRON
ajbmeb-2679	40	49	carry	carry	VERB
ajbmeb-2679	40	50	out	out	ADP
ajbmeb-2679	40	51	transactions	transaction	NOUN
ajbmeb-2679	40	52	(	(	PUNCT
ajbmeb-2679	40	53	procedures	procedure	NOUN
ajbmeb-2679	40	54	,	,	PUNCT
ajbmeb-2679	40	55	actions	action	NOUN
ajbmeb-2679	40	56	)	)	PUNCT
ajbmeb-2679	40	57	that	that	PRON
ajbmeb-2679	40	58	involve	involve	VERB
ajbmeb-2679	40	59	risks	risk	NOUN
ajbmeb-2679	40	60	that	that	PRON
ajbmeb-2679	40	61	need	need	VERB
ajbmeb-2679	40	62	to	to	PART
ajbmeb-2679	40	63	be	be	AUX
ajbmeb-2679	40	64	minimized	minimize	VERB
ajbmeb-2679	40	65	;	;	PUNCT
ajbmeb-2679	40	66	•	•	NUM
ajbmeb-2679	40	67	redistribution	redistribution	NOUN
ajbmeb-2679	40	68	of	of	ADP
ajbmeb-2679	40	69	tasks	task	NOUN
ajbmeb-2679	40	70	within	within	ADP
ajbmeb-2679	40	71	the	the	DET
ajbmeb-2679	40	72	structural	structural	ADJ
ajbmeb-2679	40	73	unit	unit	NOUN
ajbmeb-2679	40	74	related	relate	VERB
ajbmeb-2679	40	75	to	to	ADP
ajbmeb-2679	40	76	risks	risk	NOUN
ajbmeb-2679	40	77	whose	whose	DET
ajbmeb-2679	40	78	activities	activity	NOUN
ajbmeb-2679	40	79	should	should	AUX
ajbmeb-2679	40	80	be	be	AUX
ajbmeb-2679	40	81	minimized	minimize	VERB
ajbmeb-2679	40	82	;	;	PUNCT
ajbmeb-2679	40	83	•	•	NUM
ajbmeb-2679	40	84	purchase	purchase	NOUN
ajbmeb-2679	40	85	and	and	CCONJ
ajbmeb-2679	40	86	launch	launch	NOUN
ajbmeb-2679	40	87	of	of	ADP
ajbmeb-2679	40	88	equipment	equipment	NOUN
ajbmeb-2679	40	89	,	,	PUNCT
ajbmeb-2679	40	90	automation	automation	NOUN
ajbmeb-2679	40	91	equipment	equipment	NOUN
ajbmeb-2679	40	92	,	,	PUNCT
ajbmeb-2679	40	93	software	software	NOUN
ajbmeb-2679	40	94	and	and	CCONJ
ajbmeb-2679	40	95	other	other	ADJ
ajbmeb-2679	40	96	tangible	tangible	ADJ
ajbmeb-2679	40	97	and	and	CCONJ
ajbmeb-2679	40	98	intangible	intangible	ADJ
ajbmeb-2679	40	99	assets	asset	NOUN
ajbmeb-2679	40	100	necessary	necessary	ADJ
ajbmeb-2679	40	101	to	to	PART
ajbmeb-2679	40	102	minimize	minimize	VERB
ajbmeb-2679	40	103	risk	risk	NOUN
ajbmeb-2679	40	104	;	;	PUNCT
ajbmeb-2679	40	105	•	•	ADV
ajbmeb-2679	40	106	organize	organize	VERB
ajbmeb-2679	40	107	and	and	CCONJ
ajbmeb-2679	40	108	monitor	monitor	VERB
ajbmeb-2679	40	109	changes	change	NOUN
ajbmeb-2679	40	110	in	in	ADP
ajbmeb-2679	40	111	budget	budget	NOUN
ajbmeb-2679	40	112	legislation	legislation	NOUN
ajbmeb-2679	40	113	in	in	ADP
ajbmeb-2679	40	114	order	order	NOUN
ajbmeb-2679	40	115	to	to	PART
ajbmeb-2679	40	116	provide	provide	VERB
ajbmeb-2679	40	117	responsible	responsible	ADJ
ajbmeb-2679	40	118	officials	official	NOUN
ajbmeb-2679	40	119	with	with	ADP
ajbmeb-2679	40	120	the	the	DET
ajbmeb-2679	40	121	complete	complete	ADJ
ajbmeb-2679	40	122	information	information	NOUN
ajbmeb-2679	40	123	necessary	necessary	ADJ
ajbmeb-2679	40	124	for	for	ADP
ajbmeb-2679	40	125	the	the	DET
ajbmeb-2679	40	126	proper	proper	ADJ
ajbmeb-2679	40	127	conduct	conduct	NOUN
ajbmeb-2679	40	128	of	of	ADP
ajbmeb-2679	40	129	operations	operation	NOUN
ajbmeb-2679	40	130	in	in	ADP
ajbmeb-2679	40	131	a	a	DET
ajbmeb-2679	40	132	timely	timely	ADJ
ajbmeb-2679	40	133	manner	manner	NOUN
ajbmeb-2679	40	134	;	;	PUNCT
ajbmeb-2679	40	135	•	•	NUM
ajbmeb-2679	40	136	other	other	ADJ
ajbmeb-2679	40	137	measures	measure	NOUN
ajbmeb-2679	40	138	,	,	PUNCT
ajbmeb-2679	40	139	the	the	DET
ajbmeb-2679	40	140	implementation	implementation	NOUN
ajbmeb-2679	40	141	of	of	ADP
ajbmeb-2679	40	142	which	which	PRON
ajbmeb-2679	40	143	may	may	AUX
ajbmeb-2679	40	144	lead	lead	VERB
ajbmeb-2679	40	145	to	to	ADP
ajbmeb-2679	40	146	minimization	minimization	NOUN
ajbmeb-2679	40	147	of	of	ADP
ajbmeb-2679	40	148	risks	risk	NOUN
ajbmeb-2679	40	149	.	.	PUNCT
ajbmeb-2679	41	1	it	it	PRON
ajbmeb-2679	41	2	is	be	AUX
ajbmeb-2679	41	3	appropriate	appropriate	ADJ
ajbmeb-2679	41	4	to	to	PART
ajbmeb-2679	41	5	carry	carry	VERB
ajbmeb-2679	41	6	out	out	ADP
ajbmeb-2679	41	7	the	the	DET
ajbmeb-2679	41	8	internal	internal	ADJ
ajbmeb-2679	41	9	audit	audit	NOUN
ajbmeb-2679	41	10	of	of	ADP
ajbmeb-2679	41	11	the	the	DET
ajbmeb-2679	41	12	transactions	transaction	NOUN
ajbmeb-2679	41	13	in	in	ADP
ajbmeb-2679	41	14	higher	high	ADJ
ajbmeb-2679	41	15	education	education	NOUN
ajbmeb-2679	41	16	institutions	institution	NOUN
ajbmeb-2679	41	17	on	on	ADP
ajbmeb-2679	41	18	the	the	DET
ajbmeb-2679	41	19	basis	basis	NOUN
ajbmeb-2679	41	20	of	of	ADP
ajbmeb-2679	41	21	the	the	DET
ajbmeb-2679	41	22	following	follow	VERB
ajbmeb-2679	41	23	stages	stage	NOUN
ajbmeb-2679	41	24	(	(	PUNCT
ajbmeb-2679	41	25	figure	figure	NOUN
ajbmeb-2679	41	26	2	2	NUM
ajbmeb-2679	41	27	)	)	PUNCT
ajbmeb-2679	41	28	.	.	PUNCT
ajbmeb-2679	42	1	the	the	DET
ajbmeb-2679	42	2	first	first	ADJ
ajbmeb-2679	42	3	component	component	NOUN
ajbmeb-2679	42	4	fees	fee	NOUN
ajbmeb-2679	42	5	are	be	AUX
ajbmeb-2679	42	6	paid	pay	VERB
ajbmeb-2679	42	7	for	for	ADP
ajbmeb-2679	42	8	the	the	DET
ajbmeb-2679	42	9	performance	performance	NOUN
ajbmeb-2679	42	10	of	of	ADP
ajbmeb-2679	42	11	official	official	ADJ
ajbmeb-2679	42	12	duties	duty	NOUN
ajbmeb-2679	42	13	.	.	PUNCT
ajbmeb-2679	43	1	everyone	everyone	PRON
ajbmeb-2679	43	2	who	who	PRON
ajbmeb-2679	43	3	performs	perform	VERB
ajbmeb-2679	43	4	similar	similar	ADJ
ajbmeb-2679	43	5	functions	function	NOUN
ajbmeb-2679	43	6	in	in	ADP
ajbmeb-2679	43	7	the	the	DET
ajbmeb-2679	43	8	university	university	NOUN
ajbmeb-2679	43	9	receives	receive	VERB
ajbmeb-2679	43	10	the	the	DET
ajbmeb-2679	43	11	same	same	ADJ
ajbmeb-2679	43	12	fee	fee	NOUN
ajbmeb-2679	43	13	for	for	ADP
ajbmeb-2679	43	14	doing	do	VERB
ajbmeb-2679	43	15	so	so	ADV
ajbmeb-2679	43	16	the	the	DET
ajbmeb-2679	43	17	second	second	ADJ
ajbmeb-2679	43	18	component	component	NOUN
ajbmeb-2679	43	19	the	the	DET
ajbmeb-2679	43	20	second	second	ADJ
ajbmeb-2679	43	21	part	part	NOUN
ajbmeb-2679	43	22	of	of	ADP
ajbmeb-2679	43	23	the	the	DET
ajbmeb-2679	43	24	salary	salary	NOUN
ajbmeb-2679	43	25	is	be	AUX
ajbmeb-2679	43	26	determined	determine	VERB
ajbmeb-2679	43	27	by	by	ADP
ajbmeb-2679	43	28	factors	factor	NOUN
ajbmeb-2679	43	29	such	such	ADJ
ajbmeb-2679	43	30	as	as	ADP
ajbmeb-2679	43	31	length	length	NOUN
ajbmeb-2679	43	32	of	of	ADP
ajbmeb-2679	43	33	service	service	NOUN
ajbmeb-2679	43	34	and	and	CCONJ
ajbmeb-2679	43	35	standard	standard	NOUN
ajbmeb-2679	43	36	of	of	ADP
ajbmeb-2679	43	37	living	living	NOUN
ajbmeb-2679	43	38	.	.	PUNCT
ajbmeb-2679	44	1	all	all	DET
ajbmeb-2679	44	2	university	university	NOUN
ajbmeb-2679	44	3	employees	employee	NOUN
ajbmeb-2679	44	4	receive	receive	VERB
ajbmeb-2679	44	5	this	this	DET
ajbmeb-2679	44	6	component	component	NOUN
ajbmeb-2679	44	7	of	of	ADP
ajbmeb-2679	44	8	their	their	PRON
ajbmeb-2679	44	9	salary	salary	NOUN
ajbmeb-2679	44	10	,	,	PUNCT
ajbmeb-2679	44	11	but	but	CCONJ
ajbmeb-2679	44	12	it	it	PRON
ajbmeb-2679	44	13	varies	vary	VERB
ajbmeb-2679	44	14	for	for	ADP
ajbmeb-2679	44	15	different	different	ADJ
ajbmeb-2679	44	16	categories	category	NOUN
ajbmeb-2679	44	17	and	and	CCONJ
ajbmeb-2679	44	18	its	its	PRON
ajbmeb-2679	44	19	amount	amount	NOUN
ajbmeb-2679	44	20	is	be	AUX
ajbmeb-2679	44	21	regulated	regulate	VERB
ajbmeb-2679	44	22	annually	annually	ADV
ajbmeb-2679	44	23	.	.	PUNCT
ajbmeb-2679	45	1	the	the	DET
ajbmeb-2679	45	2	third	third	ADJ
ajbmeb-2679	45	3	component	component	NOUN
ajbmeb-2679	45	4	the	the	DET
ajbmeb-2679	45	5	employee	employee	NOUN
ajbmeb-2679	45	6	is	be	AUX
ajbmeb-2679	45	7	paid	pay	VERB
ajbmeb-2679	45	8	based	base	VERB
ajbmeb-2679	45	9	on	on	ADP
ajbmeb-2679	45	10	the	the	DET
ajbmeb-2679	45	11	results	result	NOUN
ajbmeb-2679	45	12	achieved	achieve	VERB
ajbmeb-2679	45	13	in	in	ADP
ajbmeb-2679	45	14	the	the	DET
ajbmeb-2679	45	15	previous	previous	ADJ
ajbmeb-2679	45	16	period	period	NOUN
ajbmeb-2679	45	17	american	american	PROPN
ajbmeb-2679	45	18	journal	journal	PROPN
ajbmeb-2679	45	19	of	of	ADP
ajbmeb-2679	45	20	business	business	NOUN
ajbmeb-2679	45	21	management	management	NOUN
ajbmeb-2679	45	22	,	,	PUNCT
ajbmeb-2679	45	23	economics	economic	NOUN
ajbmeb-2679	45	24	and	and	CCONJ
ajbmeb-2679	45	25	banking	banking	NOUN
ajbmeb-2679	45	26	volume	volume	NOUN
ajbmeb-2679	45	27	32	32	NUM
ajbmeb-2679	45	28	january	january	PROPN
ajbmeb-2679	45	29	2025	2025	NUM
ajbmeb-2679	45	30	p	p	NOUN
ajbmeb-2679	45	31	a	a	DET
ajbmeb-2679	45	32	g	g	NOUN
ajbmeb-2679	45	33	e	e	NOUN
ajbmeb-2679	45	34	|	|	ADV
ajbmeb-2679	45	35	128	128	NUM
ajbmeb-2679	45	36	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2679	45	37	figure	figure	NOUN
ajbmeb-2679	45	38	1	1	NUM
ajbmeb-2679	45	39	.	.	PUNCT
ajbmeb-2679	46	1	the	the	DET
ajbmeb-2679	46	2	procedure	procedure	NOUN
ajbmeb-2679	46	3	for	for	ADP
ajbmeb-2679	46	4	conducting	conduct	VERB
ajbmeb-2679	46	5	internal	internal	ADJ
ajbmeb-2679	46	6	audits	audits	NOUN
ajbmeb-2679	46	7	of	of	ADP
ajbmeb-2679	46	8	salary	salary	NOUN
ajbmeb-2679	46	9	transactions	transaction	NOUN
ajbmeb-2679	46	10	in	in	ADP
ajbmeb-2679	46	11	higher	high	ADJ
ajbmeb-2679	46	12	education	education	NOUN
ajbmeb-2679	46	13	institutions	institution	NOUN
ajbmeb-2679	46	14	it	it	PRON
ajbmeb-2679	46	15	is	be	AUX
ajbmeb-2679	46	16	effective	effective	ADJ
ajbmeb-2679	46	17	to	to	PART
ajbmeb-2679	46	18	use	use	VERB
ajbmeb-2679	46	19	the	the	DET
ajbmeb-2679	46	20	following	follow	VERB
ajbmeb-2679	46	21	audit	audit	NOUN
ajbmeb-2679	46	22	methods	method	NOUN
ajbmeb-2679	46	23	in	in	ADP
ajbmeb-2679	46	24	the	the	DET
ajbmeb-2679	46	25	processes	process	NOUN
ajbmeb-2679	46	26	of	of	ADP
ajbmeb-2679	46	27	internal	internal	ADJ
ajbmeb-2679	46	28	audit	audit	NOUN
ajbmeb-2679	46	29	of	of	ADP
ajbmeb-2679	46	30	labor	labor	NOUN
ajbmeb-2679	46	31	transactions	transaction	NOUN
ajbmeb-2679	46	32	by	by	ADP
ajbmeb-2679	46	33	the	the	DET
ajbmeb-2679	46	34	audit	audit	NOUN
ajbmeb-2679	46	35	team	team	NOUN
ajbmeb-2679	46	36	in	in	ADP
ajbmeb-2679	46	37	collecting	collect	VERB
ajbmeb-2679	46	38	audit	audit	NOUN
ajbmeb-2679	46	39	evidence	evidence	NOUN
ajbmeb-2679	46	40	and	and	CCONJ
ajbmeb-2679	46	41	forming	form	VERB
ajbmeb-2679	46	42	the	the	DET
ajbmeb-2679	46	43	necessary	necessary	ADJ
ajbmeb-2679	46	44	proposals	proposal	NOUN
ajbmeb-2679	46	45	and	and	CCONJ
ajbmeb-2679	46	46	recommendations	recommendation	NOUN
ajbmeb-2679	46	47	:	:	PUNCT
ajbmeb-2679	46	48	auditing	auditing	NOUN
ajbmeb-2679	46	49	selection	selection	NOUN
ajbmeb-2679	46	50	method	method	NOUN
ajbmeb-2679	46	51	study	study	NOUN
ajbmeb-2679	46	52	of	of	ADP
ajbmeb-2679	46	53	the	the	DET
ajbmeb-2679	46	54	documents	document	NOUN
ajbmeb-2679	46	55	of	of	ADP
ajbmeb-2679	46	56	the	the	DET
ajbmeb-2679	46	57	institution	institution	NOUN
ajbmeb-2679	46	58	's	's	PART
ajbmeb-2679	46	59	activity	activity	NOUN
ajbmeb-2679	46	60	in	in	ADP
ajbmeb-2679	46	61	a	a	DET
ajbmeb-2679	46	62	certain	certain	ADJ
ajbmeb-2679	46	63	period	period	NOUN
ajbmeb-2679	46	64	in	in	ADP
ajbmeb-2679	46	65	accordance	accordance	NOUN
ajbmeb-2679	46	66	with	with	ADP
ajbmeb-2679	46	67	the	the	DET
ajbmeb-2679	46	68	content	content	NOUN
ajbmeb-2679	46	69	of	of	ADP
ajbmeb-2679	46	70	the	the	DET
ajbmeb-2679	46	71	studied	study	VERB
ajbmeb-2679	46	72	internal	internal	ADJ
ajbmeb-2679	46	73	audit	audit	NOUN
ajbmeb-2679	46	74	issues	issue	NOUN
ajbmeb-2679	46	75	;	;	PUNCT
ajbmeb-2679	46	76	figure	figure	NOUN
ajbmeb-2679	46	77	3	3	NUM
ajbmeb-2679	46	78	.	.	PUNCT
ajbmeb-2679	46	79	transactions	transaction	NOUN
ajbmeb-2679	46	80	on	on	ADP
ajbmeb-2679	46	81	wages	wage	NOUN
ajbmeb-2679	46	82	internal	internal	ADJ
ajbmeb-2679	46	83	audit	audit	NOUN
ajbmeb-2679	46	84	methodology	methodology	NOUN
ajbmeb-2679	46	85	figure	figure	NOUN
ajbmeb-2679	46	86	3	3	NUM
ajbmeb-2679	46	87	.	.	PUNCT
ajbmeb-2679	46	88	transactions	transaction	NOUN
ajbmeb-2679	46	89	on	on	ADP
ajbmeb-2679	46	90	wages	wage	NOUN
ajbmeb-2679	46	91	internal	internal	ADJ
ajbmeb-2679	46	92	audit	audit	NOUN
ajbmeb-2679	46	93	methodology	methodology	NOUN
ajbmeb-2679	46	94	creating	create	VERB
ajbmeb-2679	46	95	an	an	DET
ajbmeb-2679	46	96	internal	internal	ADJ
ajbmeb-2679	46	97	audit	audit	NOUN
ajbmeb-2679	46	98	annual	annual	ADJ
ajbmeb-2679	46	99	work	work	NOUN
ajbmeb-2679	46	100	plan	plan	NOUN
ajbmeb-2679	46	101	preparation	preparation	NOUN
ajbmeb-2679	46	102	of	of	ADP
ajbmeb-2679	46	103	the	the	DET
ajbmeb-2679	46	104	program	program	NOUN
ajbmeb-2679	46	105	of	of	ADP
ajbmeb-2679	46	106	the	the	DET
ajbmeb-2679	46	107	internal	internal	ADJ
ajbmeb-2679	46	108	audit	audit	NOUN
ajbmeb-2679	46	109	of	of	ADP
ajbmeb-2679	46	110	labor	labor	NOUN
ajbmeb-2679	46	111	transactions	transaction	NOUN
ajbmeb-2679	46	112	implementation	implementation	NOUN
ajbmeb-2679	46	113	of	of	ADP
ajbmeb-2679	46	114	internal	internal	ADJ
ajbmeb-2679	46	115	audit	audit	NOUN
ajbmeb-2679	46	116	measures	measure	NOUN
ajbmeb-2679	46	117	of	of	ADP
ajbmeb-2679	46	118	labor	labor	NOUN
ajbmeb-2679	46	119	transactions	transaction	NOUN
ajbmeb-2679	46	120	preparation	preparation	NOUN
ajbmeb-2679	46	121	of	of	ADP
ajbmeb-2679	46	122	the	the	DET
ajbmeb-2679	46	123	report	report	NOUN
ajbmeb-2679	46	124	of	of	ADP
ajbmeb-2679	46	125	the	the	DET
ajbmeb-2679	46	126	internal	internal	ADJ
ajbmeb-2679	46	127	audit	audit	NOUN
ajbmeb-2679	46	128	of	of	ADP
ajbmeb-2679	46	129	labor	labor	NOUN
ajbmeb-2679	46	130	transactions	transaction	NOUN
ajbmeb-2679	46	131	overseeing	oversee	VERB
ajbmeb-2679	46	132	the	the	DET
ajbmeb-2679	46	133	elimination	elimination	NOUN
ajbmeb-2679	46	134	of	of	ADP
ajbmeb-2679	46	135	errors	error	NOUN
ajbmeb-2679	46	136	and	and	CCONJ
ajbmeb-2679	46	137	inconsistencies	inconsistency	NOUN
ajbmeb-2679	46	138	indicated	indicate	VERB
ajbmeb-2679	46	139	in	in	ADP
ajbmeb-2679	46	140	the	the	DET
ajbmeb-2679	46	141	internal	internal	ADJ
ajbmeb-2679	46	142	audit	audit	NOUN
ajbmeb-2679	46	143	report	report	NOUN
ajbmeb-2679	46	144	1	1	NUM
ajbmeb-2679	46	145	2	2	NUM
ajbmeb-2679	46	146	3	3	NUM
ajbmeb-2679	46	147	4	4	NUM
ajbmeb-2679	46	148	5	5	NUM
ajbmeb-2679	46	149	internal	internal	ADJ
ajbmeb-2679	46	150	audit	audit	NOUN
ajbmeb-2679	46	151	procedures	procedure	NOUN
ajbmeb-2679	46	152	for	for	ADP
ajbmeb-2679	46	153	salary	salary	NOUN
ajbmeb-2679	46	154	transactions	transaction	NOUN
ajbmeb-2679	46	155	checking	check	VERB
ajbmeb-2679	46	156	compliance	compliance	NOUN
ajbmeb-2679	46	157	with	with	ADP
ajbmeb-2679	46	158	applicable	applicable	ADJ
ajbmeb-2679	46	159	legal	legal	ADJ
ajbmeb-2679	46	160	requirements	requirement	NOUN
ajbmeb-2679	46	161	checking	check	VERB
ajbmeb-2679	46	162	the	the	DET
ajbmeb-2679	46	163	correct	correct	ADJ
ajbmeb-2679	46	164	reflection	reflection	NOUN
ajbmeb-2679	46	165	of	of	ADP
ajbmeb-2679	46	166	salary	salary	NOUN
ajbmeb-2679	46	167	transactions	transaction	NOUN
ajbmeb-2679	46	168	in	in	ADP
ajbmeb-2679	46	169	accounting	accounting	NOUN
ajbmeb-2679	46	170	checking	check	VERB
ajbmeb-2679	46	171	the	the	DET
ajbmeb-2679	46	172	correct	correct	ADJ
ajbmeb-2679	46	173	calculation	calculation	NOUN
ajbmeb-2679	46	174	of	of	ADP
ajbmeb-2679	46	175	the	the	DET
ajbmeb-2679	46	176	cit	cit	PROPN
ajbmeb-2679	46	177	from	from	ADP
ajbmeb-2679	46	178	the	the	DET
ajbmeb-2679	46	179	salary	salary	NOUN
ajbmeb-2679	46	180	checking	check	VERB
ajbmeb-2679	46	181	the	the	DET
ajbmeb-2679	46	182	procedure	procedure	NOUN
ajbmeb-2679	46	183	for	for	ADP
ajbmeb-2679	46	184	deductions	deduction	NOUN
ajbmeb-2679	46	185	and	and	CCONJ
ajbmeb-2679	46	186	withholdings	withholding	NOUN
ajbmeb-2679	46	187	from	from	ADP
ajbmeb-2679	46	188	wages	wage	NOUN
ajbmeb-2679	46	189	checking	check	VERB
ajbmeb-2679	46	190	the	the	DET
ajbmeb-2679	46	191	correct	correct	ADJ
ajbmeb-2679	46	192	formation	formation	NOUN
ajbmeb-2679	46	193	of	of	ADP
ajbmeb-2679	46	194	accounting	accounting	NOUN
ajbmeb-2679	46	195	and	and	CCONJ
ajbmeb-2679	46	196	tax	tax	NOUN
ajbmeb-2679	46	197	reporting	reporting	NOUN
ajbmeb-2679	46	198	indicators	indicator	NOUN
ajbmeb-2679	46	199	check	check	VERB
ajbmeb-2679	46	200	account	account	NOUN
ajbmeb-2679	46	201	system	system	NOUN
ajbmeb-2679	46	202	elements	element	NOUN
ajbmeb-2679	46	203	checking	check	VERB
ajbmeb-2679	46	204	the	the	DET
ajbmeb-2679	46	205	correct	correct	ADJ
ajbmeb-2679	46	206	formalization	formalization	NOUN
ajbmeb-2679	46	207	of	of	ADP
ajbmeb-2679	46	208	frame	frame	NOUN
ajbmeb-2679	46	209	documents	document	NOUN
ajbmeb-2679	46	210	checking	check	VERB
ajbmeb-2679	46	211	the	the	DET
ajbmeb-2679	46	212	correct	correct	ADJ
ajbmeb-2679	46	213	formalization	formalization	NOUN
ajbmeb-2679	46	214	of	of	ADP
ajbmeb-2679	46	215	the	the	DET
ajbmeb-2679	46	216	first	first	ADJ
ajbmeb-2679	46	217	documents	document	NOUN
ajbmeb-2679	46	218	of	of	ADP
ajbmeb-2679	46	219	accounting	accounting	NOUN
ajbmeb-2679	46	220	checking	check	VERB
ajbmeb-2679	46	221	the	the	DET
ajbmeb-2679	46	222	correct	correct	ADJ
ajbmeb-2679	46	223	calculation	calculation	NOUN
ajbmeb-2679	46	224	of	of	ADP
ajbmeb-2679	46	225	income	income	NOUN
ajbmeb-2679	46	226	and	and	CCONJ
ajbmeb-2679	46	227	rate	rate	NOUN
ajbmeb-2679	46	228	for	for	ADP
ajbmeb-2679	46	229	the	the	DET
ajbmeb-2679	46	230	purpose	purpose	NOUN
ajbmeb-2679	46	231	of	of	ADP
ajbmeb-2679	46	232	calculating	calculate	VERB
ajbmeb-2679	46	233	jshds	jshds	NOUN
ajbmeb-2679	46	234	verifying	verify	VERB
ajbmeb-2679	46	235	the	the	DET
ajbmeb-2679	46	236	correct	correct	ADJ
ajbmeb-2679	46	237	calculation	calculation	NOUN
ajbmeb-2679	46	238	of	of	ADP
ajbmeb-2679	46	239	the	the	DET
ajbmeb-2679	46	240	amount	amount	NOUN
ajbmeb-2679	46	241	of	of	ADP
ajbmeb-2679	46	242	deductions	deduction	NOUN
ajbmeb-2679	46	243	and	and	CCONJ
ajbmeb-2679	46	244	withholdings	withholding	NOUN
ajbmeb-2679	46	245	from	from	ADP
ajbmeb-2679	46	246	wages	wage	NOUN
ajbmeb-2679	46	247	in	in	ADP
ajbmeb-2679	46	248	accounting	accounting	NOUN
ajbmeb-2679	46	249	documents	document	NOUN
ajbmeb-2679	46	250	checking	check	VERB
ajbmeb-2679	46	251	that	that	SCONJ
ajbmeb-2679	46	252	the	the	DET
ajbmeb-2679	46	253	original	original	ADJ
ajbmeb-2679	46	254	documents	document	NOUN
ajbmeb-2679	46	255	correspond	correspond	VERB
ajbmeb-2679	46	256	to	to	ADP
ajbmeb-2679	46	257	the	the	DET
ajbmeb-2679	46	258	indicators	indicator	NOUN
ajbmeb-2679	46	259	of	of	ADP
ajbmeb-2679	46	260	the	the	DET
ajbmeb-2679	46	261	accounting	accounting	NOUN
ajbmeb-2679	46	262	report	report	NOUN
ajbmeb-2679	46	263	and	and	CCONJ
ajbmeb-2679	46	264	tax	tax	NOUN
ajbmeb-2679	46	265	payments	payment	NOUN
ajbmeb-2679	46	266	to	to	ADP
ajbmeb-2679	46	267	the	the	DET
ajbmeb-2679	46	268	tax	tax	NOUN
ajbmeb-2679	46	269	report	report	NOUN
ajbmeb-2679	46	270	signs	sign	NOUN
ajbmeb-2679	46	271	of	of	ADP
ajbmeb-2679	46	272	strengthening	strengthen	VERB
ajbmeb-2679	46	273	internal	internal	ADJ
ajbmeb-2679	46	274	controls	control	NOUN
ajbmeb-2679	46	275	non	non	NOUN
ajbmeb-2679	46	276	-	-	NOUN
ajbmeb-2679	46	277	availability	availability	NOUN
ajbmeb-2679	46	278	of	of	ADP
ajbmeb-2679	46	279	documents	document	NOUN
ajbmeb-2679	46	280	and	and	CCONJ
ajbmeb-2679	46	281	props	prop	VERB
ajbmeb-2679	46	282	payment	payment	NOUN
ajbmeb-2679	46	283	documents	document	NOUN
ajbmeb-2679	46	284	,	,	PUNCT
ajbmeb-2679	46	285	presence	presence	NOUN
ajbmeb-2679	46	286	of	of	ADP
ajbmeb-2679	46	287	errors	error	NOUN
ajbmeb-2679	46	288	in	in	ADP
ajbmeb-2679	46	289	the	the	DET
ajbmeb-2679	46	290	account	account	NOUN
ajbmeb-2679	46	291	the	the	DET
ajbmeb-2679	46	292	presence	presence	NOUN
ajbmeb-2679	46	293	of	of	ADP
ajbmeb-2679	46	294	errors	error	NOUN
ajbmeb-2679	46	295	in	in	ADP
ajbmeb-2679	46	296	the	the	DET
ajbmeb-2679	46	297	calculation	calculation	NOUN
ajbmeb-2679	46	298	of	of	ADP
ajbmeb-2679	46	299	the	the	DET
ajbmeb-2679	46	300	average	average	ADJ
ajbmeb-2679	46	301	salary	salary	NOUN
ajbmeb-2679	46	302	lack	lack	NOUN
ajbmeb-2679	46	303	of	of	ADP
ajbmeb-2679	46	304	timely	timely	ADJ
ajbmeb-2679	46	305	fulfillment	fulfillment	NOUN
ajbmeb-2679	46	306	of	of	ADP
ajbmeb-2679	46	307	obligations	obligation	NOUN
ajbmeb-2679	46	308	for	for	ADP
ajbmeb-2679	46	309	the	the	DET
ajbmeb-2679	46	310	payment	payment	NOUN
ajbmeb-2679	46	311	of	of	ADP
ajbmeb-2679	46	312	labor	labor	NOUN
ajbmeb-2679	46	313	american	american	PROPN
ajbmeb-2679	46	314	journal	journal	PROPN
ajbmeb-2679	46	315	of	of	ADP
ajbmeb-2679	46	316	business	business	NOUN
ajbmeb-2679	46	317	management	management	NOUN
ajbmeb-2679	46	318	,	,	PUNCT
ajbmeb-2679	46	319	economics	economic	NOUN
ajbmeb-2679	46	320	and	and	CCONJ
ajbmeb-2679	46	321	banking	banking	NOUN
ajbmeb-2679	46	322	volume	volume	NOUN
ajbmeb-2679	46	323	32	32	NUM
ajbmeb-2679	46	324	january	january	PROPN
ajbmeb-2679	46	325	2025	2025	NUM
ajbmeb-2679	46	326	p	p	NOUN
ajbmeb-2679	46	327	a	a	DET
ajbmeb-2679	46	328	g	g	NOUN
ajbmeb-2679	46	329	e	e	NOUN
ajbmeb-2679	47	1	|	|	ADV
ajbmeb-2679	47	2	129	129	NUM
ajbmeb-2679	47	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2679	47	4	the	the	DET
ajbmeb-2679	47	5	general	general	ADJ
ajbmeb-2679	47	6	study	study	NOUN
ajbmeb-2679	47	7	method	method	NOUN
ajbmeb-2679	47	8	is	be	AUX
ajbmeb-2679	47	9	to	to	PART
ajbmeb-2679	47	10	study	study	VERB
ajbmeb-2679	47	11	all	all	DET
ajbmeb-2679	47	12	the	the	DET
ajbmeb-2679	47	13	documents	document	NOUN
ajbmeb-2679	47	14	related	relate	VERB
ajbmeb-2679	47	15	to	to	ADP
ajbmeb-2679	47	16	the	the	DET
ajbmeb-2679	47	17	activity	activity	NOUN
ajbmeb-2679	47	18	of	of	ADP
ajbmeb-2679	47	19	the	the	DET
ajbmeb-2679	47	20	institution	institution	NOUN
ajbmeb-2679	47	21	for	for	ADP
ajbmeb-2679	47	22	a	a	DET
ajbmeb-2679	47	23	certain	certain	ADJ
ajbmeb-2679	47	24	period	period	NOUN
ajbmeb-2679	47	25	of	of	ADP
ajbmeb-2679	47	26	time	time	NOUN
ajbmeb-2679	47	27	(	(	PUNCT
ajbmeb-2679	47	28	fig	fig	NOUN
ajbmeb-2679	47	29	.	.	PUNCT
ajbmeb-2679	48	1	3	3	NUM
ajbmeb-2679	48	2	)	)	PUNCT
ajbmeb-2679	48	3	.	.	PUNCT
ajbmeb-2679	49	1	in	in	ADP
ajbmeb-2679	49	2	internal	internal	ADJ
ajbmeb-2679	49	3	audit	audit	NOUN
ajbmeb-2679	49	4	processes	process	NOUN
ajbmeb-2679	49	5	,	,	PUNCT
ajbmeb-2679	49	6	the	the	DET
ajbmeb-2679	49	7	audit	audit	NOUN
ajbmeb-2679	49	8	team	team	NOUN
ajbmeb-2679	49	9	should	should	AUX
ajbmeb-2679	49	10	make	make	VERB
ajbmeb-2679	49	11	sure	sure	ADJ
ajbmeb-2679	49	12	of	of	ADP
ajbmeb-2679	49	13	the	the	DET
ajbmeb-2679	49	14	completeness	completeness	NOUN
ajbmeb-2679	49	15	of	of	ADP
ajbmeb-2679	49	16	the	the	DET
ajbmeb-2679	49	17	information	information	NOUN
ajbmeb-2679	49	18	and	and	CCONJ
ajbmeb-2679	49	19	documents	document	NOUN
ajbmeb-2679	49	20	related	relate	VERB
ajbmeb-2679	49	21	to	to	ADP
ajbmeb-2679	49	22	the	the	DET
ajbmeb-2679	49	23	issue	issue	NOUN
ajbmeb-2679	49	24	under	under	ADP
ajbmeb-2679	49	25	investigation	investigation	NOUN
ajbmeb-2679	49	26	before	before	ADP
ajbmeb-2679	49	27	applying	apply	VERB
ajbmeb-2679	49	28	the	the	DET
ajbmeb-2679	49	29	inspection	inspection	NOUN
ajbmeb-2679	49	30	methods	method	NOUN
ajbmeb-2679	49	31	and	and	CCONJ
ajbmeb-2679	49	32	procedures	procedure	NOUN
ajbmeb-2679	49	33	.	.	PUNCT
ajbmeb-2679	50	1	cases	case	NOUN
ajbmeb-2679	50	2	of	of	ADP
ajbmeb-2679	50	3	violations	violation	NOUN
ajbmeb-2679	50	4	of	of	ADP
ajbmeb-2679	50	5	the	the	DET
ajbmeb-2679	50	6	law	law	NOUN
ajbmeb-2679	50	7	determined	determine	VERB
ajbmeb-2679	50	8	by	by	ADP
ajbmeb-2679	50	9	the	the	DET
ajbmeb-2679	50	10	audit	audit	NOUN
ajbmeb-2679	50	11	methods	method	NOUN
ajbmeb-2679	50	12	and	and	CCONJ
ajbmeb-2679	50	13	actions	action	NOUN
ajbmeb-2679	50	14	used	use	VERB
ajbmeb-2679	50	15	and	and	CCONJ
ajbmeb-2679	50	16	the	the	DET
ajbmeb-2679	50	17	actions	action	NOUN
ajbmeb-2679	50	18	of	of	ADP
ajbmeb-2679	50	19	their	their	PRON
ajbmeb-2679	50	20	occurrence	occurrence	NOUN
ajbmeb-2679	50	21	are	be	AUX
ajbmeb-2679	50	22	analyzed	analyze	VERB
ajbmeb-2679	50	23	.	.	PUNCT
ajbmeb-2679	51	1	conclusion	conclusion	NOUN
ajbmeb-2679	51	2	the	the	DET
ajbmeb-2679	51	3	effectiveness	effectiveness	NOUN
ajbmeb-2679	51	4	of	of	ADP
ajbmeb-2679	51	5	internal	internal	ADJ
ajbmeb-2679	51	6	audit	audit	NOUN
ajbmeb-2679	51	7	and	and	CCONJ
ajbmeb-2679	51	8	financial	financial	ADJ
ajbmeb-2679	51	9	control	control	NOUN
ajbmeb-2679	51	10	measures	measure	NOUN
ajbmeb-2679	51	11	for	for	ADP
ajbmeb-2679	51	12	wages	wage	NOUN
ajbmeb-2679	51	13	in	in	ADP
ajbmeb-2679	51	14	higher	high	ADJ
ajbmeb-2679	51	15	education	education	NOUN
ajbmeb-2679	51	16	institutions	institution	NOUN
ajbmeb-2679	51	17	depends	depend	VERB
ajbmeb-2679	51	18	on	on	ADP
ajbmeb-2679	51	19	the	the	DET
ajbmeb-2679	51	20	familiarity	familiarity	NOUN
ajbmeb-2679	51	21	of	of	ADP
ajbmeb-2679	51	22	employees	employee	NOUN
ajbmeb-2679	51	23	working	work	VERB
ajbmeb-2679	51	24	in	in	ADP
ajbmeb-2679	51	25	this	this	DET
ajbmeb-2679	51	26	area	area	NOUN
ajbmeb-2679	51	27	with	with	ADP
ajbmeb-2679	51	28	the	the	DET
ajbmeb-2679	51	29	activities	activity	NOUN
ajbmeb-2679	51	30	of	of	ADP
ajbmeb-2679	51	31	the	the	DET
ajbmeb-2679	51	32	audit	audit	NOUN
ajbmeb-2679	51	33	or	or	CCONJ
ajbmeb-2679	51	34	control	control	NOUN
ajbmeb-2679	51	35	object	object	NOUN
ajbmeb-2679	51	36	and	and	CCONJ
ajbmeb-2679	51	37	the	the	DET
ajbmeb-2679	51	38	knowledge	knowledge	NOUN
ajbmeb-2679	51	39	and	and	CCONJ
ajbmeb-2679	51	40	skills	skill	NOUN
ajbmeb-2679	51	41	related	relate	VERB
ajbmeb-2679	51	42	to	to	ADP
ajbmeb-2679	51	43	wages	wage	NOUN
ajbmeb-2679	51	44	in	in	ADP
ajbmeb-2679	51	45	the	the	DET
ajbmeb-2679	51	46	higher	high	ADJ
ajbmeb-2679	51	47	education	education	NOUN
ajbmeb-2679	51	48	system	system	NOUN
ajbmeb-2679	51	49	.	.	PUNCT
ajbmeb-2679	52	1	at	at	ADP
ajbmeb-2679	52	2	the	the	DET
ajbmeb-2679	52	3	same	same	ADJ
ajbmeb-2679	52	4	time	time	NOUN
ajbmeb-2679	52	5	,	,	PUNCT
ajbmeb-2679	52	6	the	the	DET
ajbmeb-2679	52	7	correct	correct	ADJ
ajbmeb-2679	52	8	assignment	assignment	NOUN
ajbmeb-2679	52	9	of	of	ADP
ajbmeb-2679	52	10	tasks	task	NOUN
ajbmeb-2679	52	11	for	for	ADP
ajbmeb-2679	52	12	internal	internal	ADJ
ajbmeb-2679	52	13	audit	audit	NOUN
ajbmeb-2679	52	14	and	and	CCONJ
ajbmeb-2679	52	15	financial	financial	ADJ
ajbmeb-2679	52	16	control	control	NOUN
ajbmeb-2679	52	17	employees	employee	NOUN
ajbmeb-2679	52	18	for	for	ADP
ajbmeb-2679	52	19	wages	wage	NOUN
ajbmeb-2679	52	20	audits	audits	NOUN
ajbmeb-2679	52	21	and	and	CCONJ
ajbmeb-2679	52	22	the	the	DET
ajbmeb-2679	52	23	systematic	systematic	ADJ
ajbmeb-2679	52	24	planning	planning	NOUN
ajbmeb-2679	52	25	of	of	ADP
ajbmeb-2679	52	26	audit	audit	NOUN
ajbmeb-2679	52	27	measures	measure	NOUN
ajbmeb-2679	52	28	are	be	AUX
ajbmeb-2679	52	29	important	important	ADJ
ajbmeb-2679	52	30	in	in	ADP
ajbmeb-2679	52	31	achieving	achieve	VERB
ajbmeb-2679	52	32	the	the	DET
ajbmeb-2679	52	33	intended	intended	ADJ
ajbmeb-2679	52	34	goal	goal	NOUN
ajbmeb-2679	52	35	.	.	PUNCT
ajbmeb-2679	53	1	today	today	NOUN
ajbmeb-2679	53	2	,	,	PUNCT
ajbmeb-2679	53	3	granting	grant	VERB
ajbmeb-2679	53	4	financial	financial	ADJ
ajbmeb-2679	53	5	independence	independence	NOUN
ajbmeb-2679	53	6	to	to	ADP
ajbmeb-2679	53	7	higher	high	ADJ
ajbmeb-2679	53	8	education	education	NOUN
ajbmeb-2679	53	9	institutions	institution	NOUN
ajbmeb-2679	53	10	,	,	PUNCT
ajbmeb-2679	53	11	developing	develop	VERB
ajbmeb-2679	53	12	performance	performance	NOUN
ajbmeb-2679	53	13	indicators	indicator	NOUN
ajbmeb-2679	53	14	for	for	ADP
ajbmeb-2679	53	15	teaching	teach	VERB
ajbmeb-2679	53	16	staff	staff	NOUN
ajbmeb-2679	53	17	,	,	PUNCT
ajbmeb-2679	53	18	and	and	CCONJ
ajbmeb-2679	53	19	constantly	constantly	ADV
ajbmeb-2679	53	20	encouraging	encourage	VERB
ajbmeb-2679	53	21	productive	productive	ADJ
ajbmeb-2679	53	22	scientific	scientific	ADJ
ajbmeb-2679	53	23	research	research	NOUN
ajbmeb-2679	53	24	work	work	NOUN
ajbmeb-2679	53	25	provide	provide	VERB
ajbmeb-2679	53	26	some	some	DET
ajbmeb-2679	53	27	freedom	freedom	NOUN
ajbmeb-2679	53	28	from	from	ADP
ajbmeb-2679	53	29	remuneration	remuneration	NOUN
ajbmeb-2679	53	30	,	,	PUNCT
ajbmeb-2679	53	31	while	while	SCONJ
ajbmeb-2679	53	32	at	at	ADP
ajbmeb-2679	53	33	the	the	DET
ajbmeb-2679	53	34	same	same	ADJ
ajbmeb-2679	53	35	time	time	NOUN
ajbmeb-2679	53	36	requiring	require	VERB
ajbmeb-2679	53	37	direct	direct	ADJ
ajbmeb-2679	53	38	disclosure	disclosure	NOUN
ajbmeb-2679	53	39	of	of	ADP
ajbmeb-2679	53	40	these	these	DET
ajbmeb-2679	53	41	circumstances	circumstance	NOUN
ajbmeb-2679	53	42	in	in	ADP
ajbmeb-2679	53	43	the	the	DET
ajbmeb-2679	53	44	formation	formation	NOUN
ajbmeb-2679	53	45	of	of	ADP
ajbmeb-2679	53	46	reports	report	NOUN
ajbmeb-2679	53	47	on	on	ADP
ajbmeb-2679	53	48	the	the	DET
ajbmeb-2679	53	49	activities	activity	NOUN
ajbmeb-2679	53	50	of	of	ADP
ajbmeb-2679	53	51	the	the	DET
ajbmeb-2679	53	52	internal	internal	ADJ
ajbmeb-2679	53	53	auditor	auditor	NOUN
ajbmeb-2679	53	54	and	and	CCONJ
ajbmeb-2679	53	55	financial	financial	ADJ
ajbmeb-2679	53	56	control	control	NOUN
ajbmeb-2679	53	57	service	service	NOUN
ajbmeb-2679	53	58	regarding	regard	VERB
ajbmeb-2679	53	59	the	the	DET
ajbmeb-2679	53	60	transparency	transparency	NOUN
ajbmeb-2679	53	61	and	and	CCONJ
ajbmeb-2679	53	62	reliability	reliability	NOUN
ajbmeb-2679	53	63	of	of	ADP
ajbmeb-2679	53	64	accounting	accounting	NOUN
ajbmeb-2679	53	65	data	datum	NOUN
ajbmeb-2679	53	66	.	.	PUNCT
ajbmeb-2679	54	1	internal	internal	ADJ
ajbmeb-2679	54	2	audit	audit	NOUN
ajbmeb-2679	54	3	and	and	CCONJ
ajbmeb-2679	54	4	financial	financial	ADJ
ajbmeb-2679	54	5	control	control	NOUN
ajbmeb-2679	54	6	activities	activity	NOUN
ajbmeb-2679	54	7	on	on	ADP
ajbmeb-2679	54	8	wages	wage	NOUN
ajbmeb-2679	54	9	in	in	ADP
ajbmeb-2679	54	10	higher	high	ADJ
ajbmeb-2679	54	11	education	education	NOUN
ajbmeb-2679	54	12	institutions	institution	NOUN
ajbmeb-2679	54	13	,	,	PUNCT
ajbmeb-2679	54	14	it	it	PRON
ajbmeb-2679	54	15	is	be	AUX
ajbmeb-2679	54	16	necessary	necessary	ADJ
ajbmeb-2679	54	17	for	for	SCONJ
ajbmeb-2679	54	18	the	the	DET
ajbmeb-2679	54	19	employees	employee	NOUN
ajbmeb-2679	54	20	working	work	VERB
ajbmeb-2679	54	21	in	in	ADP
ajbmeb-2679	54	22	this	this	DET
ajbmeb-2679	54	23	direction	direction	NOUN
ajbmeb-2679	54	24	to	to	PART
ajbmeb-2679	54	25	be	be	AUX
ajbmeb-2679	54	26	independent	independent	ADJ
ajbmeb-2679	54	27	from	from	ADP
ajbmeb-2679	54	28	the	the	DET
ajbmeb-2679	54	29	head	head	NOUN
ajbmeb-2679	54	30	of	of	ADP
ajbmeb-2679	54	31	the	the	DET
ajbmeb-2679	54	32	operating	operate	VERB
ajbmeb-2679	54	33	organization	organization	NOUN
ajbmeb-2679	54	34	(	(	PUNCT
ajbmeb-2679	54	35	employer	employer	NOUN
ajbmeb-2679	54	36	)	)	PUNCT
ajbmeb-2679	54	37	.	.	PUNCT
ajbmeb-2679	55	1	also	also	ADV
ajbmeb-2679	55	2	,	,	PUNCT
ajbmeb-2679	55	3	in	in	ADP
ajbmeb-2679	55	4	order	order	NOUN
ajbmeb-2679	55	5	to	to	PART
ajbmeb-2679	55	6	study	study	VERB
ajbmeb-2679	55	7	the	the	DET
ajbmeb-2679	55	8	fairness	fairness	NOUN
ajbmeb-2679	55	9	of	of	ADP
ajbmeb-2679	55	10	bonuses	bonus	NOUN
ajbmeb-2679	55	11	and	and	CCONJ
ajbmeb-2679	55	12	incentives	incentive	NOUN
ajbmeb-2679	55	13	assigned	assign	VERB
ajbmeb-2679	55	14	to	to	ADP
ajbmeb-2679	55	15	employees	employee	NOUN
ajbmeb-2679	55	16	,	,	PUNCT
ajbmeb-2679	55	17	the	the	DET
ajbmeb-2679	55	18	pedagogue	pedagogue	NOUN
ajbmeb-2679	55	19	should	should	AUX
ajbmeb-2679	55	20	have	have	VERB
ajbmeb-2679	55	21	the	the	DET
ajbmeb-2679	55	22	authority	authority	NOUN
ajbmeb-2679	55	23	to	to	PART
ajbmeb-2679	55	24	directly	directly	ADV
ajbmeb-2679	55	25	study	study	VERB
ajbmeb-2679	55	26	the	the	DET
ajbmeb-2679	55	27	relevant	relevant	ADJ
ajbmeb-2679	55	28	primary	primary	ADJ
ajbmeb-2679	55	29	documents	document	NOUN
ajbmeb-2679	55	30	and	and	CCONJ
ajbmeb-2679	55	31	freely	freely	ADV
ajbmeb-2679	55	32	use	use	VERB
ajbmeb-2679	55	33	the	the	DET
ajbmeb-2679	55	34	accounting	accounting	NOUN
ajbmeb-2679	55	35	information	information	NOUN
ajbmeb-2679	55	36	system	system	NOUN
ajbmeb-2679	55	37	.	.	PUNCT
ajbmeb-2679	56	1	references	reference	NOUN
ajbmeb-2679	56	2	1	1	NUM
ajbmeb-2679	56	3	.	.	PUNCT
ajbmeb-2679	57	1	resolution	resolution	NOUN
ajbmeb-2679	57	2	of	of	ADP
ajbmeb-2679	57	3	the	the	DET
ajbmeb-2679	57	4	president	president	NOUN
ajbmeb-2679	57	5	of	of	ADP
ajbmeb-2679	57	6	the	the	DET
ajbmeb-2679	57	7	republic	republic	NOUN
ajbmeb-2679	57	8	of	of	ADP
ajbmeb-2679	57	9	uzbekistan	uzbekistan	PROPN
ajbmeb-2679	57	10	dated	date	VERB
ajbmeb-2679	57	11	december	december	PROPN
ajbmeb-2679	57	12	24	24	NUM
ajbmeb-2679	57	13	,	,	PUNCT
ajbmeb-2679	57	14	2021	2021	NUM
ajbmeb-2679	57	15	"	"	PUNCT
ajbmeb-2679	57	16	on	on	ADP
ajbmeb-2679	57	17	measures	measure	NOUN
ajbmeb-2679	57	18	to	to	PART
ajbmeb-2679	57	19	provide	provide	VERB
ajbmeb-2679	57	20	financial	financial	ADJ
ajbmeb-2679	57	21	independence	independence	NOUN
ajbmeb-2679	57	22	to	to	PART
ajbmeb-2679	57	23	state	state	VERB
ajbmeb-2679	57	24	higher	high	ADJ
ajbmeb-2679	57	25	educational	educational	ADJ
ajbmeb-2679	57	26	institutions	institution	NOUN
ajbmeb-2679	57	27	.	.	PUNCT
ajbmeb-2679	57	28	"	"	PUNCT
ajbmeb-2679	58	1	2	2	X
ajbmeb-2679	58	2	.	.	PUNCT
ajbmeb-2679	58	3	bakaybayeva	bakaybayeva	PROPN
ajbmeb-2679	58	4	a.s	a.s	PROPN
ajbmeb-2679	58	5	.	.	PROPN
ajbmeb-2679	58	6	ways	way	NOUN
ajbmeb-2679	58	7	to	to	PART
ajbmeb-2679	58	8	improve	improve	VERB
ajbmeb-2679	58	9	budget	budget	NOUN
ajbmeb-2679	58	10	accounting	accounting	NOUN
ajbmeb-2679	58	11	and	and	CCONJ
ajbmeb-2679	58	12	financial	financial	ADJ
ajbmeb-2679	58	13	control	control	NOUN
ajbmeb-2679	58	14	in	in	ADP
ajbmeb-2679	58	15	the	the	DET
ajbmeb-2679	58	16	republic	republic	NOUN
ajbmeb-2679	58	17	of	of	ADP
ajbmeb-2679	58	18	uzbekistan	uzbekistan	PROPN
ajbmeb-2679	58	19	.	.	PUNCT
ajbmeb-2679	59	1	econ	econ	PROPN
ajbmeb-2679	59	2	.	.	PUNCT
ajbmeb-2679	60	1	sci	sci	PROPN
ajbmeb-2679	60	2	.	.	PROPN
ajbmeb-2679	60	3	phil	phil	PROPN
ajbmeb-2679	60	4	.	.	PUNCT
ajbmeb-2679	61	1	doc	doc	PROPN
ajbmeb-2679	61	2	.	.	PROPN
ajbmeb-2679	61	3	diss	diss	PROPN
ajbmeb-2679	61	4	.	.	PROPN
ajbmeb-2679	61	5	abstract	abstract	PROPN
ajbmeb-2679	61	6	.	.	PUNCT
ajbmeb-2679	62	1	–	–	PUNCT
ajbmeb-2679	62	2	t.	t.	X
ajbmeb-2679	62	3	:	:	PUNCT
ajbmeb-2679	62	4	2020	2020	NUM
ajbmeb-2679	62	5	.	.	PUNCT
ajbmeb-2679	63	1	–	–	PUNCT
ajbmeb-2679	63	2	52	52	NUM
ajbmeb-2679	63	3	p.	p.	NOUN
ajbmeb-2679	63	4	;	;	PUNCT
ajbmeb-2679	63	5	3	3	X
ajbmeb-2679	63	6	.	.	X
ajbmeb-2679	63	7	ibragimov	ibragimov	ADJ
ajbmeb-2679	63	8	k.sh	k.sh	PROPN
ajbmeb-2679	63	9	.	.	PUNCT
ajbmeb-2679	63	10	improvement	improvement	NOUN
ajbmeb-2679	63	11	of	of	ADP
ajbmeb-2679	63	12	accounting	accounting	NOUN
ajbmeb-2679	63	13	and	and	CCONJ
ajbmeb-2679	63	14	financial	financial	ADJ
ajbmeb-2679	63	15	reporting	reporting	NOUN
ajbmeb-2679	63	16	in	in	ADP
ajbmeb-2679	63	17	budget	budget	NOUN
ajbmeb-2679	63	18	organizations	organization	NOUN
ajbmeb-2679	63	19	(	(	PUNCT
ajbmeb-2679	63	20	in	in	ADP
ajbmeb-2679	63	21	the	the	DET
ajbmeb-2679	63	22	case	case	NOUN
ajbmeb-2679	63	23	of	of	ADP
ajbmeb-2679	63	24	higher	high	ADJ
ajbmeb-2679	63	25	education	education	NOUN
ajbmeb-2679	63	26	institutions	institution	NOUN
ajbmeb-2679	63	27	)	)	PUNCT
ajbmeb-2679	63	28	.	.	PUNCT
ajbmeb-2679	64	1	iqt	iqt	PROPN
ajbmeb-2679	64	2	.	.	PUNCT
ajbmeb-2679	65	1	science	science	NOUN
ajbmeb-2679	65	2	.	.	PUNCT
ajbmeb-2679	66	1	div	div	PROPN
ajbmeb-2679	66	2	.	.	PUNCT
ajbmeb-2679	66	3	doc	doc	PROPN
ajbmeb-2679	66	4	.	.	PUNCT
ajbmeb-2679	67	1	dis	dis	PROPN
ajbmeb-2679	67	2	.	.	PUNCT
ajbmeb-2679	68	1	abstract	abstract	ADJ
ajbmeb-2679	68	2	.	.	PUNCT
ajbmeb-2679	69	1	t.	t.	NOUN
ajbmeb-2679	69	2	,	,	PUNCT
ajbmeb-2679	69	3	2018	2018	NUM
ajbmeb-2679	69	4	.	.	PUNCT
ajbmeb-2679	70	1	54	54	NUM
ajbmeb-2679	70	2	p.	p.	NOUN
ajbmeb-2679	70	3	;	;	PUNCT
ajbmeb-2679	70	4	4	4	X
ajbmeb-2679	70	5	.	.	X
ajbmeb-2679	71	1	mehmonov	mehmonov	PROPN
ajbmeb-2679	71	2	s.u	s.u	AUX
ajbmeb-2679	71	3	.	.	PROPN
ajbmeb-2679	71	4	accounting	account	VERB
ajbmeb-2679	71	5	in	in	ADP
ajbmeb-2679	71	6	budget	budget	NOUN
ajbmeb-2679	71	7	organizations	organization	NOUN
ajbmeb-2679	71	8	:	:	PUNCT
ajbmeb-2679	71	9	theory	theory	NOUN
ajbmeb-2679	71	10	and	and	CCONJ
ajbmeb-2679	71	11	practice	practice	NOUN
ajbmeb-2679	71	12	.	.	PUNCT
ajbmeb-2679	72	1	monograph	monograph	NOUN
ajbmeb-2679	72	2	.	.	PUNCT
ajbmeb-2679	73	1	–	–	PUNCT
ajbmeb-2679	73	2	t.	t.	NOUN
ajbmeb-2679	73	3	:	:	PUNCT
ajbmeb-2679	73	4	“	"	PUNCT
ajbmeb-2679	73	5	economics	economic	NOUN
ajbmeb-2679	73	6	and	and	CCONJ
ajbmeb-2679	73	7	finance	finance	NOUN
ajbmeb-2679	73	8	”	"	PUNCT
ajbmeb-2679	73	9	,	,	PUNCT
ajbmeb-2679	73	10	2016	2016	NUM
ajbmeb-2679	73	11	.	.	PUNCT
ajbmeb-2679	73	12	;	;	PUNCT
ajbmeb-2679	73	13	5	5	X
ajbmeb-2679	73	14	.	.	X
ajbmeb-2679	73	15	ostonakulov	ostonakulov	PROPN
ajbmeb-2679	73	16	m.	m.	NOUN
ajbmeb-2679	73	17	“	"	PUNCT
ajbmeb-2679	73	18	accounting	account	VERB
ajbmeb-2679	73	19	in	in	ADP
ajbmeb-2679	73	20	budget	budget	NOUN
ajbmeb-2679	73	21	organizations	organization	NOUN
ajbmeb-2679	73	22	”	"	PUNCT
ajbmeb-2679	73	23	.	.	PUNCT
ajbmeb-2679	74	1	textbook	textbook	NOUN
ajbmeb-2679	74	2	.	.	PUNCT
ajbmeb-2679	75	1	–	–	PUNCT
ajbmeb-2679	75	2	tashkent	tashkent	NOUN
ajbmeb-2679	75	3	,	,	PUNCT
ajbmeb-2679	75	4	yangi	yangi	PROPN
ajbmeb-2679	75	5	asr	asr	PROPN
ajbmeb-2679	75	6	avlod	avlod	PROPN
ajbmeb-2679	75	7	,	,	PUNCT
ajbmeb-2679	75	8	2008	2008	NUM
ajbmeb-2679	75	9	.	.	PUNCT
ajbmeb-2679	76	1	480	480	NUM
ajbmeb-2679	77	1	p.	p.	NOUN
ajbmeb-2679	77	2	237	237	NUM
ajbmeb-2679	78	1	p.	p.	NOUN
ajbmeb-2679	78	2	;	;	PUNCT
ajbmeb-2679	78	3	ostonokulov	ostonokulov	PROPN
ajbmeb-2679	78	4	a.a	a.a	PROPN
ajbmeb-2679	78	5	.	.	PROPN
ajbmeb-2679	78	6	“	"	PUNCT
ajbmeb-2679	78	7	improving	improve	VERB
ajbmeb-2679	78	8	the	the	DET
ajbmeb-2679	78	9	methodology	methodology	NOUN
ajbmeb-2679	78	10	of	of	ADP
ajbmeb-2679	78	11	accounting	accounting	NOUN
ajbmeb-2679	78	12	and	and	CCONJ
ajbmeb-2679	78	13	reporting	reporting	NOUN
ajbmeb-2679	78	14	on	on	ADP
ajbmeb-2679	78	15	extra	extra	ADJ
ajbmeb-2679	78	16	-	-	ADJ
ajbmeb-2679	78	17	budgetary	budgetary	ADJ
ajbmeb-2679	78	18	funds	fund	NOUN
ajbmeb-2679	78	19	of	of	ADP
ajbmeb-2679	78	20	budget	budget	NOUN
ajbmeb-2679	78	21	organizations	organization	NOUN
ajbmeb-2679	78	22	”	"	PUNCT
ajbmeb-2679	78	23	.	.	PUNCT
ajbmeb-2679	79	1	doctor	doctor	NOUN
ajbmeb-2679	79	2	of	of	ADP
ajbmeb-2679	79	3	philosophy	philosophy	NOUN
ajbmeb-2679	79	4	.	.	PUNCT
ajbmeb-2679	80	1	dissertation	dissertation	NOUN
ajbmeb-2679	80	2	.	.	PUNCT
ajbmeb-2679	81	1	abstract	abstract	ADJ
ajbmeb-2679	81	2	.	.	PUNCT
ajbmeb-2679	82	1	–	–	PUNCT
ajbmeb-2679	82	2	t.	t.	NOUN
ajbmeb-2679	82	3	:	:	PUNCT
ajbmeb-2679	82	4	“	"	PUNCT
ajbmeb-2679	82	5	davr	davr	NOUN
ajbmeb-2679	82	6	matbuot	matbuot	PROPN
ajbmeb-2679	82	7	savdo	savdo	PROPN
ajbmeb-2679	82	8	”	"	PUNCT
ajbmeb-2679	82	9	,	,	PUNCT
ajbmeb-2679	82	10	2021	2021	NUM
ajbmeb-2679	82	11	.	.	PUNCT
ajbmeb-2679	83	1	72	72	NUM
ajbmeb-2679	83	2	p.	p.	NOUN
ajbmeb-2679	83	3	;	;	PUNCT
ajbmeb-2679	83	4	6	6	X
ajbmeb-2679	83	5	.	.	X
ajbmeb-2679	83	6	koziev	koziev	PROPN
ajbmeb-2679	83	7	i.n	i.n	PROPN
ajbmeb-2679	83	8	.	.	PUNCT
ajbmeb-2679	84	1	"	"	PUNCT
ajbmeb-2679	84	2	improving	improve	VERB
ajbmeb-2679	84	3	the	the	DET
ajbmeb-2679	84	4	methodology	methodology	NOUN
ajbmeb-2679	84	5	of	of	ADP
ajbmeb-2679	84	6	compiling	compile	VERB
ajbmeb-2679	84	7	and	and	CCONJ
ajbmeb-2679	84	8	summarizing	summarize	VERB
ajbmeb-2679	84	9	the	the	DET
ajbmeb-2679	84	10	audit	audit	NOUN
ajbmeb-2679	84	11	report	report	NOUN
ajbmeb-2679	84	12	in	in	ADP
ajbmeb-2679	84	13	the	the	DET
ajbmeb-2679	84	14	conditions	condition	NOUN
ajbmeb-2679	84	15	of	of	ADP
ajbmeb-2679	84	16	modernization	modernization	NOUN
ajbmeb-2679	84	17	of	of	ADP
ajbmeb-2679	84	18	the	the	DET
ajbmeb-2679	84	19	economy	economy	NOUN
ajbmeb-2679	84	20	"	"	PUNCT
ajbmeb-2679	84	21	.	.	PUNCT
ajbmeb-2679	85	1	iqt	iqt	PROPN
ajbmeb-2679	85	2	.	.	PUNCT
ajbmeb-2679	86	1	science	science	NOUN
ajbmeb-2679	86	2	.	.	PUNCT
ajbmeb-2679	87	1	doc	doc	PROPN
ajbmeb-2679	87	2	.	.	PUNCT
ajbmeb-2679	88	1	dis	dis	PROPN
ajbmeb-2679	88	2	.	.	PUNCT
ajbmeb-2679	89	1	abstract	abstract	ADJ
ajbmeb-2679	89	2	.	.	PUNCT
ajbmeb-2679	90	1	t.	t.	NOUN
ajbmeb-2679	90	2	,	,	PUNCT
ajbmeb-2679	90	3	2017	2017	NUM
ajbmeb-2679	90	4	.	.	PUNCT
ajbmeb-2679	91	1	70	70	NUM
ajbmeb-2679	91	2	p.	p.	NOUN
ajbmeb-2679	91	3	;	;	PUNCT
ajbmeb-2679	91	4	7	7	X
ajbmeb-2679	91	5	.	.	X
ajbmeb-2679	91	6	ganiev	ganiev	PROPN
ajbmeb-2679	91	7	sh.v	sh.v	NOUN
ajbmeb-2679	91	8	.	.	PUNCT
ajbmeb-2679	92	1	"	"	PUNCT
ajbmeb-2679	92	2	improvement	improvement	NOUN
ajbmeb-2679	92	3	of	of	ADP
ajbmeb-2679	92	4	accounting	accounting	NOUN
ajbmeb-2679	92	5	and	and	CCONJ
ajbmeb-2679	92	6	financial	financial	ADJ
ajbmeb-2679	92	7	control	control	NOUN
ajbmeb-2679	92	8	in	in	ADP
ajbmeb-2679	92	9	budget	budget	NOUN
ajbmeb-2679	92	10	organizations	organization	NOUN
ajbmeb-2679	92	11	"	"	PUNCT
ajbmeb-2679	92	12	(	(	PUNCT
ajbmeb-2679	92	13	as	as	ADP
ajbmeb-2679	92	14	an	an	DET
ajbmeb-2679	92	15	example	example	NOUN
ajbmeb-2679	92	16	of	of	ADP
ajbmeb-2679	92	17	the	the	DET
ajbmeb-2679	92	18	educational	educational	ADJ
ajbmeb-2679	92	19	system	system	NOUN
ajbmeb-2679	92	20	)	)	PUNCT
ajbmeb-2679	92	21	.	.	PUNCT
ajbmeb-2679	93	1	iqt	iqt	NOUN
ajbmeb-2679	93	2	.	.	PUNCT
ajbmeb-2679	94	1	science	science	NOUN
ajbmeb-2679	94	2	.	.	PUNCT
ajbmeb-2679	95	1	name	name	PROPN
ajbmeb-2679	95	2	dis	dis	PROPN
ajbmeb-2679	95	3	.	.	PUNCT
ajbmeb-2679	96	1	abstract	abstract	ADJ
ajbmeb-2679	96	2	.	.	PUNCT
ajbmeb-2679	97	1	t.	t.	PROPN
ajbmeb-2679	97	2	:	:	PUNCT
ajbmeb-2679	98	1	uz	uz	PROPN
ajbmeb-2679	98	2	r	r	PROPN
ajbmeb-2679	98	3	bma	bma	PROPN
ajbmeb-2679	98	4	,	,	PUNCT
ajbmeb-2679	98	5	2008	2008	NUM
ajbmeb-2679	98	6	.	.	PUNCT
ajbmeb-2679	99	1	28	28	NUM
ajbmeb-2679	99	2	p.	p.	NOUN