id	sid	tid	token	lemma	pos
ajbmeb-843	1	1	american	american	PROPN
ajbmeb-843	1	2	journal	journal	PROPN
ajbmeb-843	1	3	of	of	ADP
ajbmeb-843	1	4	business	business	NOUN
ajbmeb-843	1	5	management	management	NOUN
ajbmeb-843	1	6	,	,	PUNCT
ajbmeb-843	1	7	economics	economic	NOUN
ajbmeb-843	1	8	and	and	CCONJ
ajbmeb-843	1	9	banking	banking	NOUN
ajbmeb-843	1	10	issn	issn	PROPN
ajbmeb-843	1	11	(	(	PUNCT
ajbmeb-843	1	12	e	e	NOUN
ajbmeb-843	1	13	):	):	PUNCT
ajbmeb-843	1	14	2832	2832	NUM
ajbmeb-843	1	15	-	-	SYM
ajbmeb-843	1	16	8078	8078	NUM
ajbmeb-843	1	17	volume	volume	NOUN
ajbmeb-843	1	18	12	12	NUM
ajbmeb-843	1	19	,	,	PUNCT
ajbmeb-843	1	20	|	|	ADV
ajbmeb-843	1	21	may	may	AUX
ajbmeb-843	1	22	,	,	PUNCT
ajbmeb-843	1	23	2023	2023	NUM
ajbmeb-843	1	24	p	p	NOUN
ajbmeb-843	1	25	a	a	DET
ajbmeb-843	1	26	g	g	NOUN
ajbmeb-843	1	27	e	e	NOUN
ajbmeb-843	1	28	|	|	ADV
ajbmeb-843	1	29	87	87	NUM
ajbmeb-843	1	30	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-843	1	31	the	the	DET
ajbmeb-843	1	32	balanced	balanced	ADJ
ajbmeb-843	1	33	scorecard	scorecard	NOUN
ajbmeb-843	1	34	and	and	CCONJ
ajbmeb-843	1	35	its	its	PRON
ajbmeb-843	1	36	role	role	NOUN
ajbmeb-843	1	37	in	in	ADP
ajbmeb-843	1	38	evaluating	evaluate	VERB
ajbmeb-843	1	39	the	the	DET
ajbmeb-843	1	40	performance	performance	NOUN
ajbmeb-843	1	41	of	of	ADP
ajbmeb-843	1	42	economic	economic	ADJ
ajbmeb-843	1	43	entities	entity	NOUN
ajbmeb-843	1	44	(	(	PUNCT
ajbmeb-843	1	45	an	an	DET
ajbmeb-843	1	46	applied	apply	VERB
ajbmeb-843	1	47	study	study	NOUN
ajbmeb-843	1	48	in	in	ADP
ajbmeb-843	1	49	the	the	DET
ajbmeb-843	1	50	directorate	directorate	NOUN
ajbmeb-843	1	51	of	of	ADP
ajbmeb-843	1	52	civil	civil	ADJ
ajbmeb-843	1	53	defense	defense	NOUN
ajbmeb-843	1	54	/	/	SYM
ajbmeb-843	1	55	almuthanna	almuthanna	NOUN
ajbmeb-843	1	56	)	)	PUNCT
ajbmeb-843	1	57	amer	amer	PROPN
ajbmeb-843	1	58	mansoor	mansoor	PROPN
ajbmeb-843	1	59	hasoon(1	hasoon(1	PROPN
ajbmeb-843	1	60	)	)	PUNCT
ajbmeb-843	2	1	al	al	PROPN
ajbmeb-843	2	2	-	-	PUNCT
ajbmeb-843	2	3	muthanna	muthanna	PROPN
ajbmeb-843	2	4	university	university	NOUN
ajbmeb-843	2	5	/	/	SYM
ajbmeb-843	2	6	college	college	PROPN
ajbmeb-843	2	7	of	of	ADP
ajbmeb-843	2	8	dentistry	dentistry	PROPN
ajbmeb-843	2	9	amermansoor@mu.edu.iq	amermansoor@mu.edu.iq	PROPN
ajbmeb-843	2	10	mr	mr	PROPN
ajbmeb-843	2	11	.	.	PROPN
ajbmeb-843	2	12	qassem	qassem	PROPN
ajbmeb-843	2	13	lovan	lovan	PROPN
ajbmeb-843	2	14	jahil	jahil	PROPN
ajbmeb-843	2	15	(	(	PUNCT
ajbmeb-843	2	16	2	2	NUM
ajbmeb-843	2	17	)	)	PUNCT
ajbmeb-843	2	18	civil	civil	ADJ
ajbmeb-843	2	19	defense	defense	NOUN
ajbmeb-843	2	20	directorate	directorate	NOUN
ajbmeb-843	2	21	/	/	SYM
ajbmeb-843	2	22	al	al	ADJ
ajbmeb-843	2	23	-	-	PUNCT
ajbmeb-843	2	24	muthanna	muthanna	NOUN
ajbmeb-843	2	25	governorate	governorate	PROPN
ajbmeb-843	2	26	ayad	ayad	PROPN
ajbmeb-843	2	27	raheem	raheem	PROPN
ajbmeb-843	2	28	jalfan(3	jalfan(3	PROPN
ajbmeb-843	2	29	)	)	PUNCT
ajbmeb-843	2	30	al	al	PROPN
ajbmeb-843	2	31	-	-	PUNCT
ajbmeb-843	2	32	muthanna	muthanna	PROPN
ajbmeb-843	2	33	university	university	NOUN
ajbmeb-843	2	34	/	/	SYM
ajbmeb-843	2	35	college	college	PROPN
ajbmeb-843	2	36	of	of	ADP
ajbmeb-843	2	37	science	science	NOUN
ajbmeb-843	2	38	ayad.raheem@mu.edu.iq	ayad.raheem@mu.edu.iq	VERB
ajbmeb-843	2	39	a	a	DET
ajbmeb-843	2	40	b	b	NOUN
ajbmeb-843	2	41	s	s	ADP
ajbmeb-843	2	42	t	t	PROPN
ajbmeb-843	2	43	r	r	NOUN
ajbmeb-843	2	44	a	a	DET
ajbmeb-843	2	45	c	c	NOUN
ajbmeb-843	2	46	t	t	NOUN
ajbmeb-843	2	47	k	k	X
ajbmeb-843	2	48	e	e	PROPN
ajbmeb-843	2	49	y	y	PROPN
ajbmeb-843	2	50	w	w	NOUN
ajbmeb-843	2	51	o	o	NOUN
ajbmeb-843	2	52	r	r	NOUN
ajbmeb-843	2	53	d	d	X
ajbmeb-843	2	54	s	s	VERB
ajbmeb-843	2	55	most	most	ADJ
ajbmeb-843	2	56	of	of	ADP
ajbmeb-843	2	57	the	the	DET
ajbmeb-843	2	58	economic	economic	ADJ
ajbmeb-843	2	59	(	(	PUNCT
ajbmeb-843	2	60	service	service	NOUN
ajbmeb-843	2	61	)	)	PUNCT
ajbmeb-843	2	62	entities	entity	NOUN
ajbmeb-843	2	63	that	that	PRON
ajbmeb-843	2	64	operate	operate	VERB
ajbmeb-843	2	65	in	in	ADP
ajbmeb-843	2	66	the	the	DET
ajbmeb-843	2	67	iraqi	iraqi	ADJ
ajbmeb-843	2	68	environment	environment	NOUN
ajbmeb-843	2	69	depend	depend	VERB
ajbmeb-843	2	70	on	on	ADP
ajbmeb-843	2	71	traditional	traditional	ADJ
ajbmeb-843	2	72	methods	method	NOUN
ajbmeb-843	2	73	in	in	ADP
ajbmeb-843	2	74	the	the	DET
ajbmeb-843	2	75	process	process	NOUN
ajbmeb-843	2	76	of	of	ADP
ajbmeb-843	2	77	evaluating	evaluate	VERB
ajbmeb-843	2	78	their	their	PRON
ajbmeb-843	2	79	performance	performance	NOUN
ajbmeb-843	2	80	,	,	PUNCT
ajbmeb-843	2	81	if	if	SCONJ
ajbmeb-843	2	82	these	these	DET
ajbmeb-843	2	83	methods	method	NOUN
ajbmeb-843	2	84	do	do	AUX
ajbmeb-843	2	85	not	not	PART
ajbmeb-843	2	86	give	give	VERB
ajbmeb-843	2	87	a	a	DET
ajbmeb-843	2	88	clear	clear	ADJ
ajbmeb-843	2	89	and	and	CCONJ
ajbmeb-843	2	90	comprehensive	comprehensive	ADJ
ajbmeb-843	2	91	picture	picture	NOUN
ajbmeb-843	2	92	of	of	ADP
ajbmeb-843	2	93	the	the	DET
ajbmeb-843	2	94	performance	performance	NOUN
ajbmeb-843	2	95	of	of	ADP
ajbmeb-843	2	96	these	these	DET
ajbmeb-843	2	97	entities	entity	NOUN
ajbmeb-843	2	98	because	because	SCONJ
ajbmeb-843	2	99	these	these	DET
ajbmeb-843	2	100	methods	method	NOUN
ajbmeb-843	2	101	are	be	AUX
ajbmeb-843	2	102	based	base	VERB
ajbmeb-843	2	103	on	on	ADP
ajbmeb-843	2	104	financial	financial	ADJ
ajbmeb-843	2	105	measures	measure	NOUN
ajbmeb-843	2	106	only	only	ADV
ajbmeb-843	2	107	,	,	PUNCT
ajbmeb-843	2	108	which	which	PRON
ajbmeb-843	2	109	requires	require	VERB
ajbmeb-843	2	110	the	the	DET
ajbmeb-843	2	111	need	need	NOUN
ajbmeb-843	2	112	to	to	PART
ajbmeb-843	2	113	use	use	VERB
ajbmeb-843	2	114	one	one	NUM
ajbmeb-843	2	115	of	of	ADP
ajbmeb-843	2	116	the	the	DET
ajbmeb-843	2	117	accounting	accounting	NOUN
ajbmeb-843	2	118	techniques	technique	NOUN
ajbmeb-843	2	119	the	the	DET
ajbmeb-843	2	120	administrative	administrative	ADJ
ajbmeb-843	2	121	balance	balance	NOUN
ajbmeb-843	2	122	,	,	PUNCT
ajbmeb-843	2	123	which	which	PRON
ajbmeb-843	2	124	is	be	AUX
ajbmeb-843	2	125	the	the	DET
ajbmeb-843	2	126	balanced	balanced	ADJ
ajbmeb-843	2	127	scorecard	scorecard	NOUN
ajbmeb-843	2	128	as	as	ADP
ajbmeb-843	2	129	a	a	DET
ajbmeb-843	2	130	modern	modern	ADJ
ajbmeb-843	2	131	tool	tool	NOUN
ajbmeb-843	2	132	for	for	ADP
ajbmeb-843	2	133	evaluating	evaluate	VERB
ajbmeb-843	2	134	performance	performance	NOUN
ajbmeb-843	2	135	and	and	CCONJ
ajbmeb-843	2	136	giving	give	VERB
ajbmeb-843	2	137	a	a	DET
ajbmeb-843	2	138	clear	clear	ADJ
ajbmeb-843	2	139	and	and	CCONJ
ajbmeb-843	2	140	comprehensive	comprehensive	ADJ
ajbmeb-843	2	141	picture	picture	NOUN
ajbmeb-843	2	142	of	of	ADP
ajbmeb-843	2	143	the	the	DET
ajbmeb-843	2	144	performance	performance	NOUN
ajbmeb-843	2	145	of	of	ADP
ajbmeb-843	2	146	service	service	NOUN
ajbmeb-843	2	147	entities	entity	NOUN
ajbmeb-843	2	148	by	by	ADP
ajbmeb-843	2	149	relying	rely	VERB
ajbmeb-843	2	150	on	on	ADP
ajbmeb-843	2	151	financial	financial	ADJ
ajbmeb-843	2	152	and	and	CCONJ
ajbmeb-843	2	153	non	non	ADJ
ajbmeb-843	2	154	-	-	ADJ
ajbmeb-843	2	155	financial	financial	ADJ
ajbmeb-843	2	156	measures	measure	NOUN
ajbmeb-843	2	157	.	.	PUNCT
ajbmeb-843	3	1	therefore	therefore	ADV
ajbmeb-843	3	2	,	,	PUNCT
ajbmeb-843	3	3	the	the	DET
ajbmeb-843	3	4	research	research	NOUN
ajbmeb-843	3	5	aims	aim	VERB
ajbmeb-843	3	6	to	to	PART
ajbmeb-843	3	7	study	study	VERB
ajbmeb-843	3	8	and	and	CCONJ
ajbmeb-843	3	9	analyze	analyze	VERB
ajbmeb-843	3	10	the	the	DET
ajbmeb-843	3	11	role	role	NOUN
ajbmeb-843	3	12	of	of	ADP
ajbmeb-843	3	13	the	the	DET
ajbmeb-843	3	14	balanced	balanced	ADJ
ajbmeb-843	3	15	scorecard	scorecard	NOUN
ajbmeb-843	3	16	in	in	ADP
ajbmeb-843	3	17	evaluating	evaluate	VERB
ajbmeb-843	3	18	the	the	DET
ajbmeb-843	3	19	performance	performance	NOUN
ajbmeb-843	3	20	of	of	ADP
ajbmeb-843	3	21	the	the	DET
ajbmeb-843	3	22	directorate	directorate	NOUN
ajbmeb-843	3	23	of	of	ADP
ajbmeb-843	3	24	civil	civil	ADJ
ajbmeb-843	3	25	defense	defense	NOUN
ajbmeb-843	3	26	/	/	SYM
ajbmeb-843	3	27	muthanna	muthanna	NOUN
ajbmeb-843	3	28	through	through	ADP
ajbmeb-843	3	29	the	the	DET
ajbmeb-843	3	30	application	application	NOUN
ajbmeb-843	3	31	of	of	ADP
ajbmeb-843	3	32	this	this	DET
ajbmeb-843	3	33	technique	technique	NOUN
ajbmeb-843	3	34	in	in	ADP
ajbmeb-843	3	35	its	its	PRON
ajbmeb-843	3	36	perspectives	perspective	NOUN
ajbmeb-843	3	37	.	.	PUNCT
ajbmeb-843	4	1	the	the	DET
ajbmeb-843	4	2	four	four	NUM
ajbmeb-843	4	3	through	through	ADP
ajbmeb-843	4	4	visits	visit	NOUN
ajbmeb-843	4	5	and	and	CCONJ
ajbmeb-843	4	6	field	field	NOUN
ajbmeb-843	4	7	experiences	experience	NOUN
ajbmeb-843	4	8	in	in	ADP
ajbmeb-843	4	9	the	the	DET
ajbmeb-843	4	10	district	district	NOUN
ajbmeb-843	4	11	and	and	CCONJ
ajbmeb-843	4	12	relying	rely	VERB
ajbmeb-843	4	13	on	on	ADP
ajbmeb-843	4	14	the	the	DET
ajbmeb-843	4	15	directorate	directorate	NOUN
ajbmeb-843	4	16	’s	’s	PART
ajbmeb-843	4	17	data	datum	NOUN
ajbmeb-843	4	18	for	for	ADP
ajbmeb-843	4	19	the	the	DET
ajbmeb-843	4	20	years	year	NOUN
ajbmeb-843	4	21	(	(	PUNCT
ajbmeb-843	4	22	2018	2018	NUM
ajbmeb-843	4	23	)	)	PUNCT
ajbmeb-843	4	24	and	and	CCONJ
ajbmeb-843	4	25	(	(	PUNCT
ajbmeb-843	4	26	2019	2019	NUM
ajbmeb-843	4	27	)	)	PUNCT
ajbmeb-843	4	28	,	,	PUNCT
ajbmeb-843	4	29	as	as	ADV
ajbmeb-843	4	30	well	well	ADV
ajbmeb-843	4	31	as	as	ADP
ajbmeb-843	4	32	a	a	DET
ajbmeb-843	4	33	questionnaire	questionnaire	NOUN
ajbmeb-843	4	34	form	form	NOUN
ajbmeb-843	4	35	that	that	PRON
ajbmeb-843	4	36	the	the	DET
ajbmeb-843	4	37	researchers	researcher	NOUN
ajbmeb-843	4	38	designed	design	VERB
ajbmeb-843	4	39	and	and	CCONJ
ajbmeb-843	4	40	distributed	distribute	VERB
ajbmeb-843	4	41	to	to	ADP
ajbmeb-843	4	42	a	a	DET
ajbmeb-843	4	43	random	random	ADJ
ajbmeb-843	4	44	sample	sample	NOUN
ajbmeb-843	4	45	of	of	ADP
ajbmeb-843	4	46	the	the	DET
ajbmeb-843	4	47	governorate	governorate	PROPN
ajbmeb-843	4	48	’s	’s	PART
ajbmeb-843	4	49	residents	resident	NOUN
ajbmeb-843	4	50	for	for	ADP
ajbmeb-843	4	51	the	the	DET
ajbmeb-843	4	52	purpose	purpose	NOUN
ajbmeb-843	4	53	of	of	ADP
ajbmeb-843	4	54	analyzing	analyze	VERB
ajbmeb-843	4	55	their	their	PRON
ajbmeb-843	4	56	opinions	opinion	NOUN
ajbmeb-843	4	57	about	about	ADP
ajbmeb-843	4	58	the	the	DET
ajbmeb-843	4	59	extent	extent	NOUN
ajbmeb-843	4	60	of	of	ADP
ajbmeb-843	4	61	their	their	PRON
ajbmeb-843	4	62	satisfaction	satisfaction	NOUN
ajbmeb-843	4	63	with	with	ADP
ajbmeb-843	4	64	the	the	DET
ajbmeb-843	4	65	performance	performance	NOUN
ajbmeb-843	4	66	of	of	ADP
ajbmeb-843	4	67	the	the	DET
ajbmeb-843	4	68	directorate	directorate	NOUN
ajbmeb-843	4	69	,	,	PUNCT
ajbmeb-843	4	70	the	the	DET
ajbmeb-843	4	71	research	research	NOUN
ajbmeb-843	4	72	sample	sample	NOUN
ajbmeb-843	4	73	.	.	PUNCT
ajbmeb-843	5	1	what	what	PRON
ajbmeb-843	5	2	the	the	DET
ajbmeb-843	5	3	research	research	NOUN
ajbmeb-843	5	4	found	find	VERB
ajbmeb-843	5	5	the	the	DET
ajbmeb-843	5	6	application	application	NOUN
ajbmeb-843	5	7	of	of	ADP
ajbmeb-843	5	8	the	the	DET
ajbmeb-843	5	9	balanced	balanced	ADJ
ajbmeb-843	5	10	scorecard	scorecard	NOUN
ajbmeb-843	5	11	with	with	ADP
ajbmeb-843	5	12	its	its	PRON
ajbmeb-843	5	13	four	four	NUM
ajbmeb-843	5	14	perspectives	perspective	NOUN
ajbmeb-843	5	15	in	in	ADP
ajbmeb-843	5	16	the	the	DET
ajbmeb-843	5	17	directorate	directorate	NOUN
ajbmeb-843	5	18	of	of	ADP
ajbmeb-843	5	19	civil	civil	ADJ
ajbmeb-843	5	20	defense	defense	NOUN
ajbmeb-843	5	21	/	/	SYM
ajbmeb-843	5	22	muthanna	muthanna	NOUN
ajbmeb-843	5	23	governorate	governorate	NOUN
ajbmeb-843	5	24	(	(	PUNCT
ajbmeb-843	5	25	research	research	NOUN
ajbmeb-843	5	26	sample	sample	NOUN
ajbmeb-843	5	27	)	)	PUNCT
ajbmeb-843	5	28	contributed	contribute	VERB
ajbmeb-843	5	29	to	to	ADP
ajbmeb-843	5	30	measuring	measure	VERB
ajbmeb-843	5	31	and	and	CCONJ
ajbmeb-843	5	32	evaluating	evaluate	VERB
ajbmeb-843	5	33	the	the	DET
ajbmeb-843	5	34	directorate	directorate	NOUN
ajbmeb-843	5	35	’s	’s	PART
ajbmeb-843	5	36	performance	performance	NOUN
ajbmeb-843	5	37	from	from	ADP
ajbmeb-843	5	38	the	the	DET
ajbmeb-843	5	39	financial	financial	ADJ
ajbmeb-843	5	40	and	and	CCONJ
ajbmeb-843	5	41	non	non	ADJ
ajbmeb-843	5	42	-	-	ADJ
ajbmeb-843	5	43	financial	financial	ADJ
ajbmeb-843	5	44	terms	term	NOUN
ajbmeb-843	5	45	,	,	PUNCT
ajbmeb-843	5	46	in	in	ADP
ajbmeb-843	5	47	a	a	DET
ajbmeb-843	5	48	american	american	ADJ
ajbmeb-843	5	49	journal	journal	PROPN
ajbmeb-843	5	50	of	of	ADP
ajbmeb-843	5	51	business	business	NOUN
ajbmeb-843	5	52	management	management	NOUN
ajbmeb-843	5	53	,	,	PUNCT
ajbmeb-843	5	54	economics	economic	NOUN
ajbmeb-843	5	55	and	and	CCONJ
ajbmeb-843	5	56	banking	banking	NOUN
ajbmeb-843	5	57	volume	volume	NOUN
ajbmeb-843	5	58	12	12	NUM
ajbmeb-843	5	59	may	may	PROPN
ajbmeb-843	5	60	,	,	PUNCT
ajbmeb-843	5	61	2023	2023	NUM
ajbmeb-843	5	62	p	p	NOUN
ajbmeb-843	6	1	a	a	DET
ajbmeb-843	6	2	g	g	NOUN
ajbmeb-843	6	3	e	e	NOUN
ajbmeb-843	6	4	|	|	NOUN
ajbmeb-843	6	5	88	88	NUM
ajbmeb-843	6	6	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-843	6	7	clear	clear	ADJ
ajbmeb-843	6	8	and	and	CCONJ
ajbmeb-843	6	9	comprehensive	comprehensive	ADJ
ajbmeb-843	6	10	manner	manner	NOUN
ajbmeb-843	6	11	,	,	PUNCT
ajbmeb-843	6	12	as	as	SCONJ
ajbmeb-843	6	13	it	it	PRON
ajbmeb-843	6	14	was	be	AUX
ajbmeb-843	6	15	found	find	VERB
ajbmeb-843	6	16	that	that	SCONJ
ajbmeb-843	6	17	there	there	PRON
ajbmeb-843	6	18	was	be	VERB
ajbmeb-843	6	19	an	an	DET
ajbmeb-843	6	20	improvement	improvement	NOUN
ajbmeb-843	6	21	in	in	ADP
ajbmeb-843	6	22	performance	performance	NOUN
ajbmeb-843	6	23	for	for	ADP
ajbmeb-843	6	24	the	the	DET
ajbmeb-843	6	25	year	year	NOUN
ajbmeb-843	6	26	2019	2019	NUM
ajbmeb-843	6	27	over	over	ADP
ajbmeb-843	6	28	the	the	DET
ajbmeb-843	6	29	year	year	NOUN
ajbmeb-843	6	30	2018	2018	NUM
ajbmeb-843	6	31	according	accord	VERB
ajbmeb-843	6	32	to	to	ADP
ajbmeb-843	6	33	the	the	DET
ajbmeb-843	6	34	financial	financial	ADJ
ajbmeb-843	6	35	perspective	perspective	NOUN
ajbmeb-843	6	36	,	,	PUNCT
ajbmeb-843	6	37	and	and	CCONJ
ajbmeb-843	6	38	that	that	SCONJ
ajbmeb-843	6	39	there	there	PRON
ajbmeb-843	6	40	is	be	VERB
ajbmeb-843	6	41	a	a	DET
ajbmeb-843	6	42	great	great	ADJ
ajbmeb-843	6	43	agreement	agreement	NOUN
ajbmeb-843	6	44	about	about	ADP
ajbmeb-843	6	45	the	the	DET
ajbmeb-843	6	46	satisfaction	satisfaction	NOUN
ajbmeb-843	6	47	of	of	ADP
ajbmeb-843	6	48	the	the	DET
ajbmeb-843	6	49	people	people	NOUN
ajbmeb-843	6	50	of	of	ADP
ajbmeb-843	6	51	the	the	DET
ajbmeb-843	6	52	province	province	NOUN
ajbmeb-843	6	53	with	with	ADP
ajbmeb-843	6	54	the	the	DET
ajbmeb-843	6	55	performance	performance	NOUN
ajbmeb-843	6	56	of	of	ADP
ajbmeb-843	6	57	the	the	DET
ajbmeb-843	6	58	civil	civil	ADJ
ajbmeb-843	6	59	defense	defense	NOUN
ajbmeb-843	6	60	directorate	directorate	NOUN
ajbmeb-843	6	61	and	and	CCONJ
ajbmeb-843	6	62	their	their	PRON
ajbmeb-843	6	63	dedication	dedication	NOUN
ajbmeb-843	6	64	to	to	ADP
ajbmeb-843	6	65	their	their	PRON
ajbmeb-843	6	66	duties	duty	NOUN
ajbmeb-843	6	67	in	in	ADP
ajbmeb-843	6	68	accordance	accordance	NOUN
ajbmeb-843	6	69	with	with	ADP
ajbmeb-843	6	70	the	the	DET
ajbmeb-843	6	71	perspective	perspective	NOUN
ajbmeb-843	6	72	of	of	ADP
ajbmeb-843	6	73	learning	learning	NOUN
ajbmeb-843	6	74	and	and	CCONJ
ajbmeb-843	6	75	growth	growth	NOUN
ajbmeb-843	6	76	based	base	VERB
ajbmeb-843	6	77	on	on	ADP
ajbmeb-843	6	78	the	the	DET
ajbmeb-843	6	79	outcomes	outcome	NOUN
ajbmeb-843	6	80	of	of	ADP
ajbmeb-843	6	81	the	the	DET
ajbmeb-843	6	82	questionnaire	questionnaire	NOUN
ajbmeb-843	6	83	and	and	CCONJ
ajbmeb-843	6	84	the	the	DET
ajbmeb-843	6	85	spss	spss	PROPN
ajbmeb-843	6	86	program	program	NOUN
ajbmeb-843	6	87	,	,	PUNCT
ajbmeb-843	6	88	while	while	SCONJ
ajbmeb-843	6	89	there	there	PRON
ajbmeb-843	6	90	was	be	VERB
ajbmeb-843	6	91	a	a	DET
ajbmeb-843	6	92	clear	clear	ADJ
ajbmeb-843	6	93	decrease	decrease	NOUN
ajbmeb-843	6	94	in	in	ADP
ajbmeb-843	6	95	performance	performance	NOUN
ajbmeb-843	6	96	in	in	ADP
ajbmeb-843	6	97	2019	2019	NUM
ajbmeb-843	6	98	compared	compare	VERB
ajbmeb-843	6	99	to	to	ADP
ajbmeb-843	6	100	the	the	DET
ajbmeb-843	6	101	performance	performance	NOUN
ajbmeb-843	6	102	in	in	ADP
ajbmeb-843	6	103	2018	2018	NUM
ajbmeb-843	6	104	according	accord	VERB
ajbmeb-843	6	105	to	to	ADP
ajbmeb-843	6	106	the	the	DET
ajbmeb-843	6	107	internal	internal	ADJ
ajbmeb-843	6	108	operations	operation	NOUN
ajbmeb-843	6	109	perspective	perspective	NOUN
ajbmeb-843	6	110	.	.	PUNCT
ajbmeb-843	7	1	the	the	DET
ajbmeb-843	7	2	performance	performance	NOUN
ajbmeb-843	7	3	is	be	AUX
ajbmeb-843	7	4	equal	equal	ADJ
ajbmeb-843	7	5	for	for	ADP
ajbmeb-843	7	6	the	the	DET
ajbmeb-843	7	7	years	year	NOUN
ajbmeb-843	7	8	2018	2018	NUM
ajbmeb-843	7	9	and	and	CCONJ
ajbmeb-843	7	10	2019	2019	NUM
ajbmeb-843	7	11	according	accord	VERB
ajbmeb-843	7	12	to	to	ADP
ajbmeb-843	7	13	the	the	DET
ajbmeb-843	7	14	learning	learning	NOUN
ajbmeb-843	7	15	and	and	CCONJ
ajbmeb-843	7	16	growth	growth	NOUN
ajbmeb-843	7	17	perspective	perspective	NOUN
ajbmeb-843	7	18	introduction	introduction	NOUN
ajbmeb-843	7	19	the	the	DET
ajbmeb-843	7	20	performance	performance	NOUN
ajbmeb-843	7	21	appraisal	appraisal	NOUN
ajbmeb-843	7	22	process	process	NOUN
ajbmeb-843	7	23	is	be	AUX
ajbmeb-843	7	24	one	one	NUM
ajbmeb-843	7	25	of	of	ADP
ajbmeb-843	7	26	the	the	DET
ajbmeb-843	7	27	most	most	ADV
ajbmeb-843	7	28	important	important	ADJ
ajbmeb-843	7	29	administrative	administrative	ADJ
ajbmeb-843	7	30	functions	function	NOUN
ajbmeb-843	7	31	that	that	PRON
ajbmeb-843	7	32	the	the	DET
ajbmeb-843	7	33	economic	economic	ADJ
ajbmeb-843	7	34	entity	entity	NOUN
ajbmeb-843	7	35	should	should	AUX
ajbmeb-843	7	36	carry	carry	VERB
ajbmeb-843	7	37	out	out	ADP
ajbmeb-843	7	38	to	to	PART
ajbmeb-843	7	39	measure	measure	VERB
ajbmeb-843	7	40	the	the	DET
ajbmeb-843	7	41	success	success	NOUN
ajbmeb-843	7	42	of	of	ADP
ajbmeb-843	7	43	the	the	DET
ajbmeb-843	7	44	plans	plan	NOUN
ajbmeb-843	7	45	that	that	PRON
ajbmeb-843	7	46	were	be	AUX
ajbmeb-843	7	47	developed	develop	VERB
ajbmeb-843	7	48	in	in	ADP
ajbmeb-843	7	49	advance	advance	NOUN
ajbmeb-843	7	50	to	to	PART
ajbmeb-843	7	51	achieve	achieve	VERB
ajbmeb-843	7	52	the	the	DET
ajbmeb-843	7	53	desired	desire	VERB
ajbmeb-843	7	54	objectives	objective	NOUN
ajbmeb-843	7	55	of	of	ADP
ajbmeb-843	7	56	the	the	DET
ajbmeb-843	7	57	economic	economic	ADJ
ajbmeb-843	7	58	entity	entity	NOUN
ajbmeb-843	7	59	,	,	PUNCT
ajbmeb-843	7	60	by	by	ADP
ajbmeb-843	7	61	comparing	compare	VERB
ajbmeb-843	7	62	the	the	DET
ajbmeb-843	7	63	actual	actual	ADJ
ajbmeb-843	7	64	performance	performance	NOUN
ajbmeb-843	7	65	with	with	ADP
ajbmeb-843	7	66	the	the	DET
ajbmeb-843	7	67	planned	plan	VERB
ajbmeb-843	7	68	performance	performance	NOUN
ajbmeb-843	7	69	to	to	PART
ajbmeb-843	7	70	identify	identify	VERB
ajbmeb-843	7	71	weaknesses	weakness	NOUN
ajbmeb-843	7	72	and	and	CCONJ
ajbmeb-843	7	73	take	take	VERB
ajbmeb-843	7	74	the	the	DET
ajbmeb-843	7	75	necessary	necessary	ADJ
ajbmeb-843	7	76	corrective	corrective	ADJ
ajbmeb-843	7	77	measures	measure	NOUN
ajbmeb-843	7	78	to	to	PART
ajbmeb-843	7	79	address	address	VERB
ajbmeb-843	7	80	them	they	PRON
ajbmeb-843	7	81	and	and	CCONJ
ajbmeb-843	7	82	ensure	ensure	VERB
ajbmeb-843	7	83	that	that	SCONJ
ajbmeb-843	7	84	they	they	PRON
ajbmeb-843	7	85	are	be	AUX
ajbmeb-843	7	86	not	not	PART
ajbmeb-843	7	87	repeated	repeat	VERB
ajbmeb-843	7	88	.	.	PUNCT
ajbmeb-843	8	1	in	in	ADP
ajbmeb-843	8	2	the	the	DET
ajbmeb-843	8	3	future	future	NOUN
ajbmeb-843	8	4	,	,	PUNCT
ajbmeb-843	8	5	identifying	identify	VERB
ajbmeb-843	8	6	strengths	strength	NOUN
ajbmeb-843	8	7	and	and	CCONJ
ajbmeb-843	8	8	working	work	VERB
ajbmeb-843	8	9	to	to	PART
ajbmeb-843	8	10	support	support	VERB
ajbmeb-843	8	11	them	they	PRON
ajbmeb-843	8	12	and	and	CCONJ
ajbmeb-843	8	13	generalizing	generalize	VERB
ajbmeb-843	8	14	them	they	PRON
ajbmeb-843	8	15	on	on	ADP
ajbmeb-843	8	16	the	the	DET
ajbmeb-843	8	17	aspects	aspect	NOUN
ajbmeb-843	8	18	in	in	ADP
ajbmeb-843	8	19	which	which	PRON
ajbmeb-843	8	20	weaknesses	weakness	NOUN
ajbmeb-843	8	21	have	have	AUX
ajbmeb-843	8	22	appeared	appear	VERB
ajbmeb-843	8	23	,	,	PUNCT
ajbmeb-843	8	24	which	which	PRON
ajbmeb-843	8	25	leads	lead	VERB
ajbmeb-843	8	26	to	to	ADP
ajbmeb-843	8	27	improving	improve	VERB
ajbmeb-843	8	28	the	the	DET
ajbmeb-843	8	29	performance	performance	NOUN
ajbmeb-843	8	30	of	of	ADP
ajbmeb-843	8	31	the	the	DET
ajbmeb-843	8	32	economic	economic	ADJ
ajbmeb-843	8	33	entity	entity	NOUN
ajbmeb-843	8	34	by	by	ADP
ajbmeb-843	8	35	reaching	reach	VERB
ajbmeb-843	8	36	the	the	DET
ajbmeb-843	8	37	best	good	ADJ
ajbmeb-843	8	38	levels	level	NOUN
ajbmeb-843	8	39	of	of	ADP
ajbmeb-843	8	40	efficiency	efficiency	NOUN
ajbmeb-843	8	41	and	and	CCONJ
ajbmeb-843	8	42	effectiveness	effectiveness	NOUN
ajbmeb-843	8	43	in	in	ADP
ajbmeb-843	8	44	practicing	practice	VERB
ajbmeb-843	8	45	its	its	PRON
ajbmeb-843	8	46	various	various	ADJ
ajbmeb-843	8	47	activities	activity	NOUN
ajbmeb-843	8	48	.	.	PUNCT
ajbmeb-843	9	1	the	the	DET
ajbmeb-843	9	2	traditional	traditional	ADJ
ajbmeb-843	9	3	performance	performance	NOUN
ajbmeb-843	9	4	appraisal	appraisal	NOUN
ajbmeb-843	9	5	process	process	NOUN
ajbmeb-843	9	6	approved	approve	VERB
ajbmeb-843	9	7	by	by	ADP
ajbmeb-843	9	8	economic	economic	ADJ
ajbmeb-843	9	9	entities	entity	NOUN
ajbmeb-843	9	10	for	for	ADP
ajbmeb-843	9	11	the	the	DET
ajbmeb-843	9	12	purpose	purpose	NOUN
ajbmeb-843	9	13	of	of	ADP
ajbmeb-843	9	14	evaluating	evaluate	VERB
ajbmeb-843	9	15	their	their	PRON
ajbmeb-843	9	16	performance	performance	NOUN
ajbmeb-843	9	17	is	be	AUX
ajbmeb-843	9	18	inappropriate	inappropriate	ADJ
ajbmeb-843	9	19	and	and	CCONJ
ajbmeb-843	9	20	useless	useless	ADJ
ajbmeb-843	9	21	because	because	SCONJ
ajbmeb-843	9	22	it	it	PRON
ajbmeb-843	9	23	relies	rely	VERB
ajbmeb-843	9	24	on	on	ADP
ajbmeb-843	9	25	financial	financial	ADJ
ajbmeb-843	9	26	measures	measure	NOUN
ajbmeb-843	9	27	only	only	ADV
ajbmeb-843	9	28	because	because	SCONJ
ajbmeb-843	9	29	these	these	DET
ajbmeb-843	9	30	measures	measure	NOUN
ajbmeb-843	9	31	are	be	AUX
ajbmeb-843	9	32	no	no	ADV
ajbmeb-843	9	33	longer	long	ADV
ajbmeb-843	9	34	sufficient	sufficient	ADJ
ajbmeb-843	9	35	to	to	PART
ajbmeb-843	9	36	give	give	VERB
ajbmeb-843	9	37	a	a	DET
ajbmeb-843	9	38	clear	clear	ADJ
ajbmeb-843	9	39	and	and	CCONJ
ajbmeb-843	9	40	comprehensive	comprehensive	ADJ
ajbmeb-843	9	41	picture	picture	NOUN
ajbmeb-843	9	42	of	of	ADP
ajbmeb-843	9	43	the	the	DET
ajbmeb-843	9	44	performance	performance	NOUN
ajbmeb-843	9	45	of	of	ADP
ajbmeb-843	9	46	the	the	DET
ajbmeb-843	9	47	activities	activity	NOUN
ajbmeb-843	9	48	of	of	ADP
ajbmeb-843	9	49	the	the	DET
ajbmeb-843	9	50	economic	economic	ADJ
ajbmeb-843	9	51	entity	entity	NOUN
ajbmeb-843	9	52	,	,	PUNCT
ajbmeb-843	9	53	which	which	PRON
ajbmeb-843	9	54	prompted	prompt	VERB
ajbmeb-843	9	55	the	the	DET
ajbmeb-843	9	56	economic	economic	ADJ
ajbmeb-843	9	57	entities	entity	NOUN
ajbmeb-843	9	58	to	to	PART
ajbmeb-843	9	59	search	search	VERB
ajbmeb-843	9	60	for	for	ADP
ajbmeb-843	9	61	appropriate	appropriate	ADJ
ajbmeb-843	9	62	tools	tool	NOUN
ajbmeb-843	9	63	to	to	PART
ajbmeb-843	9	64	evaluate	evaluate	VERB
ajbmeb-843	9	65	their	their	PRON
ajbmeb-843	9	66	performance	performance	NOUN
ajbmeb-843	9	67	.	.	PUNCT
ajbmeb-843	10	1	which	which	PRON
ajbmeb-843	10	2	achieves	achieve	VERB
ajbmeb-843	10	3	integration	integration	NOUN
ajbmeb-843	10	4	between	between	ADP
ajbmeb-843	10	5	financial	financial	ADJ
ajbmeb-843	10	6	and	and	CCONJ
ajbmeb-843	10	7	non	non	ADJ
ajbmeb-843	10	8	-	-	ADJ
ajbmeb-843	10	9	financial	financial	ADJ
ajbmeb-843	10	10	measures	measure	NOUN
ajbmeb-843	10	11	and	and	CCONJ
ajbmeb-843	10	12	thus	thus	ADV
ajbmeb-843	10	13	enables	enable	VERB
ajbmeb-843	10	14	the	the	DET
ajbmeb-843	10	15	economic	economic	ADJ
ajbmeb-843	10	16	entity	entity	NOUN
ajbmeb-843	10	17	to	to	PART
ajbmeb-843	10	18	evaluate	evaluate	VERB
ajbmeb-843	10	19	its	its	PRON
ajbmeb-843	10	20	performance	performance	NOUN
ajbmeb-843	10	21	in	in	ADP
ajbmeb-843	10	22	a	a	DET
ajbmeb-843	10	23	clear	clear	ADJ
ajbmeb-843	10	24	and	and	CCONJ
ajbmeb-843	10	25	comprehensive	comprehensive	ADJ
ajbmeb-843	10	26	way	way	NOUN
ajbmeb-843	10	27	,	,	PUNCT
ajbmeb-843	10	28	and	and	CCONJ
ajbmeb-843	10	29	one	one	NUM
ajbmeb-843	10	30	of	of	ADP
ajbmeb-843	10	31	the	the	DET
ajbmeb-843	10	32	most	most	ADV
ajbmeb-843	10	33	important	important	ADJ
ajbmeb-843	10	34	modern	modern	ADJ
ajbmeb-843	10	35	tools	tool	NOUN
ajbmeb-843	10	36	for	for	ADP
ajbmeb-843	10	37	performance	performance	NOUN
ajbmeb-843	10	38	evaluation	evaluation	NOUN
ajbmeb-843	10	39	is	be	AUX
ajbmeb-843	10	40	the	the	DET
ajbmeb-843	10	41	balanced	balanced	ADJ
ajbmeb-843	10	42	scorecard	scorecard	NOUN
ajbmeb-843	10	43	(	(	PUNCT
ajbmeb-843	10	44	bsc	bsc	PROPN
ajbmeb-843	10	45	)	)	PUNCT
ajbmeb-843	10	46	,	,	PUNCT
ajbmeb-843	10	47	and	and	CCONJ
ajbmeb-843	10	48	the	the	DET
ajbmeb-843	10	49	research	research	NOUN
ajbmeb-843	10	50	aims	aim	VERB
ajbmeb-843	10	51	to	to	PART
ajbmeb-843	10	52	explain	explain	VERB
ajbmeb-843	10	53	the	the	DET
ajbmeb-843	10	54	role	role	NOUN
ajbmeb-843	10	55	of	of	ADP
ajbmeb-843	10	56	the	the	DET
ajbmeb-843	10	57	balanced	balanced	ADJ
ajbmeb-843	10	58	scorecard	scorecard	NOUN
ajbmeb-843	10	59	in	in	ADP
ajbmeb-843	10	60	measuring	measure	VERB
ajbmeb-843	10	61	and	and	CCONJ
ajbmeb-843	10	62	evaluating	evaluate	VERB
ajbmeb-843	10	63	the	the	DET
ajbmeb-843	10	64	performance	performance	NOUN
ajbmeb-843	10	65	of	of	ADP
ajbmeb-843	10	66	the	the	DET
ajbmeb-843	10	67	economic	economic	ADJ
ajbmeb-843	10	68	entity	entity	NOUN
ajbmeb-843	10	69	in	in	ADP
ajbmeb-843	10	70	a	a	DET
ajbmeb-843	10	71	clear	clear	ADJ
ajbmeb-843	10	72	and	and	CCONJ
ajbmeb-843	10	73	comprehensive	comprehensive	ADJ
ajbmeb-843	10	74	way	way	NOUN
ajbmeb-843	10	75	,	,	PUNCT
ajbmeb-843	10	76	and	and	CCONJ
ajbmeb-843	10	77	thus	thus	ADV
ajbmeb-843	10	78	improving	improve	VERB
ajbmeb-843	10	79	the	the	DET
ajbmeb-843	10	80	efficiency	efficiency	NOUN
ajbmeb-843	10	81	and	and	CCONJ
ajbmeb-843	10	82	effectiveness	effectiveness	NOUN
ajbmeb-843	10	83	of	of	ADP
ajbmeb-843	10	84	the	the	DET
ajbmeb-843	10	85	performance	performance	NOUN
ajbmeb-843	10	86	of	of	ADP
ajbmeb-843	10	87	the	the	DET
ajbmeb-843	10	88	economic	economic	ADJ
ajbmeb-843	10	89	entity	entity	NOUN
ajbmeb-843	10	90	,	,	PUNCT
ajbmeb-843	10	91	through	through	ADP
ajbmeb-843	10	92	practical	practical	ADJ
ajbmeb-843	10	93	application	application	NOUN
ajbmeb-843	10	94	in	in	ADP
ajbmeb-843	10	95	the	the	DET
ajbmeb-843	10	96	directorate	directorate	NOUN
ajbmeb-843	10	97	of	of	ADP
ajbmeb-843	10	98	civil	civil	ADJ
ajbmeb-843	10	99	defense	defense	NOUN
ajbmeb-843	10	100	/	/	SYM
ajbmeb-843	10	101	al	al	PROPN
ajbmeb-843	10	102	-	-	PUNCT
ajbmeb-843	10	103	muthanna	muthanna	NOUN
ajbmeb-843	10	104	,	,	PUNCT
ajbmeb-843	10	105	and	and	CCONJ
ajbmeb-843	10	106	in	in	ADP
ajbmeb-843	10	107	order	order	NOUN
ajbmeb-843	10	108	to	to	PART
ajbmeb-843	10	109	achieve	achieve	VERB
ajbmeb-843	10	110	the	the	DET
ajbmeb-843	10	111	objectives	objective	NOUN
ajbmeb-843	10	112	of	of	ADP
ajbmeb-843	10	113	the	the	DET
ajbmeb-843	10	114	research	research	NOUN
ajbmeb-843	10	115	,	,	PUNCT
ajbmeb-843	10	116	it	it	PRON
ajbmeb-843	10	117	was	be	AUX
ajbmeb-843	10	118	divided	divide	VERB
ajbmeb-843	10	119	into	into	ADP
ajbmeb-843	10	120	four	four	NUM
ajbmeb-843	10	121	sections	section	NOUN
ajbmeb-843	10	122	.	.	PUNCT
ajbmeb-843	11	1	in	in	ADP
ajbmeb-843	11	2	evaluating	evaluate	VERB
ajbmeb-843	11	3	performance	performance	NOUN
ajbmeb-843	11	4	,	,	PUNCT
ajbmeb-843	11	5	the	the	DET
ajbmeb-843	11	6	third	third	ADJ
ajbmeb-843	11	7	topic	topic	NOUN
ajbmeb-843	11	8	dealt	deal	VERB
ajbmeb-843	11	9	with	with	ADP
ajbmeb-843	11	10	the	the	DET
ajbmeb-843	11	11	application	application	NOUN
ajbmeb-843	11	12	of	of	ADP
ajbmeb-843	11	13	the	the	DET
ajbmeb-843	11	14	balanced	balanced	ADJ
ajbmeb-843	11	15	scorecard	scorecard	NOUN
ajbmeb-843	11	16	in	in	ADP
ajbmeb-843	11	17	the	the	DET
ajbmeb-843	11	18	directorate	directorate	NOUN
ajbmeb-843	11	19	of	of	ADP
ajbmeb-843	11	20	civil	civil	ADJ
ajbmeb-843	11	21	defense	defense	NOUN
ajbmeb-843	11	22	/	/	SYM
ajbmeb-843	11	23	al	al	PROPN
ajbmeb-843	11	24	-	-	PUNCT
ajbmeb-843	11	25	muthanna	muthanna	NOUN
ajbmeb-843	11	26	to	to	PART
ajbmeb-843	11	27	evaluate	evaluate	VERB
ajbmeb-843	11	28	its	its	PRON
ajbmeb-843	11	29	performance	performance	NOUN
ajbmeb-843	11	30	,	,	PUNCT
ajbmeb-843	11	31	and	and	CCONJ
ajbmeb-843	11	32	the	the	DET
ajbmeb-843	11	33	research	research	NOUN
ajbmeb-843	11	34	was	be	AUX
ajbmeb-843	11	35	concluded	conclude	VERB
ajbmeb-843	11	36	with	with	ADP
ajbmeb-843	11	37	the	the	DET
ajbmeb-843	11	38	fourth	fourth	ADJ
ajbmeb-843	11	39	topic	topic	NOUN
ajbmeb-843	11	40	,	,	PUNCT
ajbmeb-843	11	41	which	which	PRON
ajbmeb-843	11	42	dealt	deal	VERB
ajbmeb-843	11	43	with	with	ADP
ajbmeb-843	11	44	the	the	DET
ajbmeb-843	11	45	most	most	ADV
ajbmeb-843	11	46	prominent	prominent	ADJ
ajbmeb-843	11	47	conclusions	conclusion	NOUN
ajbmeb-843	11	48	and	and	CCONJ
ajbmeb-843	11	49	recommendations	recommendation	NOUN
ajbmeb-843	11	50	reached	reach	VERB
ajbmeb-843	11	51	by	by	ADP
ajbmeb-843	11	52	the	the	DET
ajbmeb-843	11	53	researchers	researcher	NOUN
ajbmeb-843	11	54	.	.	PUNCT
ajbmeb-843	12	1	the	the	DET
ajbmeb-843	12	2	first	first	ADJ
ajbmeb-843	12	3	topic	topic	NOUN
ajbmeb-843	12	4	/	/	SYM
ajbmeb-843	12	5	research	research	NOUN
ajbmeb-843	12	6	methodology	methodology	NOUN
ajbmeb-843	12	7	first	first	ADV
ajbmeb-843	12	8	/	/	PUNCT
ajbmeb-843	12	9	the	the	DET
ajbmeb-843	12	10	research	research	NOUN
ajbmeb-843	12	11	problem	problem	NOUN
ajbmeb-843	12	12	:	:	PUNCT
ajbmeb-843	12	13	most	most	ADJ
ajbmeb-843	12	14	of	of	ADP
ajbmeb-843	12	15	the	the	DET
ajbmeb-843	12	16	economic	economic	ADJ
ajbmeb-843	12	17	entities	entity	NOUN
ajbmeb-843	12	18	(	(	PUNCT
ajbmeb-843	12	19	services	service	NOUN
ajbmeb-843	12	20	)	)	PUNCT
ajbmeb-843	12	21	that	that	PRON
ajbmeb-843	12	22	operate	operate	VERB
ajbmeb-843	12	23	in	in	ADP
ajbmeb-843	12	24	the	the	DET
ajbmeb-843	12	25	iraqi	iraqi	ADJ
ajbmeb-843	12	26	environment	environment	NOUN
ajbmeb-843	12	27	rely	rely	VERB
ajbmeb-843	12	28	on	on	ADP
ajbmeb-843	12	29	traditional	traditional	ADJ
ajbmeb-843	12	30	methods	method	NOUN
ajbmeb-843	12	31	to	to	PART
ajbmeb-843	12	32	evaluate	evaluate	VERB
ajbmeb-843	12	33	their	their	PRON
ajbmeb-843	12	34	performance	performance	NOUN
ajbmeb-843	12	35	and	and	CCONJ
ajbmeb-843	12	36	to	to	ADP
ajbmeb-843	12	37	this	this	DET
ajbmeb-843	12	38	day	day	NOUN
ajbmeb-843	12	39	,	,	PUNCT
ajbmeb-843	12	40	as	as	SCONJ
ajbmeb-843	12	41	these	these	DET
ajbmeb-843	12	42	methods	method	NOUN
ajbmeb-843	12	43	have	have	AUX
ajbmeb-843	12	44	become	become	VERB
ajbmeb-843	12	45	unable	unable	ADJ
ajbmeb-843	12	46	to	to	PART
ajbmeb-843	12	47	give	give	VERB
ajbmeb-843	12	48	a	a	DET
ajbmeb-843	12	49	clear	clear	ADJ
ajbmeb-843	12	50	and	and	CCONJ
ajbmeb-843	12	51	comprehensive	comprehensive	ADJ
ajbmeb-843	12	52	picture	picture	NOUN
ajbmeb-843	12	53	of	of	ADP
ajbmeb-843	12	54	the	the	DET
ajbmeb-843	12	55	performance	performance	NOUN
ajbmeb-843	12	56	of	of	ADP
ajbmeb-843	12	57	the	the	DET
ajbmeb-843	12	58	economic	economic	ADJ
ajbmeb-843	12	59	entity	entity	NOUN
ajbmeb-843	12	60	because	because	SCONJ
ajbmeb-843	12	61	these	these	DET
ajbmeb-843	12	62	methods	method	NOUN
ajbmeb-843	12	63	are	be	AUX
ajbmeb-843	12	64	limited	limit	VERB
ajbmeb-843	12	65	to	to	ADP
ajbmeb-843	12	66	financial	financial	ADJ
ajbmeb-843	12	67	measures	measure	NOUN
ajbmeb-843	12	68	only	only	ADV
ajbmeb-843	12	69	,	,	PUNCT
ajbmeb-843	12	70	and	and	CCONJ
ajbmeb-843	12	71	the	the	DET
ajbmeb-843	12	72	lack	lack	NOUN
ajbmeb-843	12	73	and	and	CCONJ
ajbmeb-843	12	74	weakness	weakness	NOUN
ajbmeb-843	12	75	of	of	ADP
ajbmeb-843	12	76	the	the	DET
ajbmeb-843	12	77	interest	interest	NOUN
ajbmeb-843	12	78	of	of	ADP
ajbmeb-843	12	79	these	these	DET
ajbmeb-843	12	80	entities	entity	NOUN
ajbmeb-843	12	81	in	in	ADP
ajbmeb-843	12	82	applying	apply	VERB
ajbmeb-843	12	83	modern	modern	ADJ
ajbmeb-843	12	84	techniques	technique	NOUN
ajbmeb-843	12	85	to	to	PART
ajbmeb-843	12	86	measure	measure	VERB
ajbmeb-843	12	87	and	and	CCONJ
ajbmeb-843	12	88	evaluate	evaluate	VERB
ajbmeb-843	12	89	performance	performance	NOUN
ajbmeb-843	12	90	to	to	PART
ajbmeb-843	12	91	give	give	VERB
ajbmeb-843	12	92	a	a	DET
ajbmeb-843	12	93	clear	clear	ADJ
ajbmeb-843	12	94	and	and	CCONJ
ajbmeb-843	12	95	comprehensive	comprehensive	ADJ
ajbmeb-843	12	96	picture	picture	NOUN
ajbmeb-843	12	97	of	of	ADP
ajbmeb-843	12	98	the	the	DET
ajbmeb-843	12	99	performance	performance	NOUN
ajbmeb-843	12	100	of	of	ADP
ajbmeb-843	12	101	the	the	DET
ajbmeb-843	12	102	activities	activity	NOUN
ajbmeb-843	12	103	of	of	ADP
ajbmeb-843	12	104	the	the	DET
ajbmeb-843	12	105	various	various	ADJ
ajbmeb-843	12	106	economic	economic	ADJ
ajbmeb-843	12	107	entity	entity	NOUN
ajbmeb-843	12	108	american	american	ADJ
ajbmeb-843	12	109	journal	journal	PROPN
ajbmeb-843	12	110	of	of	ADP
ajbmeb-843	12	111	business	business	NOUN
ajbmeb-843	12	112	management	management	NOUN
ajbmeb-843	12	113	,	,	PUNCT
ajbmeb-843	12	114	economics	economic	NOUN
ajbmeb-843	12	115	and	and	CCONJ
ajbmeb-843	12	116	banking	banking	NOUN
ajbmeb-843	12	117	volume	volume	NOUN
ajbmeb-843	12	118	12	12	NUM
ajbmeb-843	12	119	may	may	PROPN
ajbmeb-843	12	120	,	,	PUNCT
ajbmeb-843	12	121	2023	2023	NUM
ajbmeb-843	12	122	p	p	NOUN
ajbmeb-843	12	123	a	a	DET
ajbmeb-843	12	124	g	g	NOUN
ajbmeb-843	12	125	e	e	PROPN
ajbmeb-843	12	126	|	|	NOUN
ajbmeb-843	12	127	89	89	NUM
ajbmeb-843	12	128	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-843	12	129	due	due	ADP
ajbmeb-843	12	130	to	to	ADP
ajbmeb-843	12	131	its	its	PRON
ajbmeb-843	12	132	reliance	reliance	NOUN
ajbmeb-843	12	133	on	on	ADP
ajbmeb-843	12	134	non	non	ADJ
ajbmeb-843	12	135	-	-	ADJ
ajbmeb-843	12	136	financial	financial	ADJ
ajbmeb-843	12	137	measures	measure	NOUN
ajbmeb-843	12	138	in	in	ADP
ajbmeb-843	12	139	addition	addition	NOUN
ajbmeb-843	12	140	to	to	ADP
ajbmeb-843	12	141	financial	financial	ADJ
ajbmeb-843	12	142	measures	measure	NOUN
ajbmeb-843	12	143	,	,	PUNCT
ajbmeb-843	12	144	including	include	VERB
ajbmeb-843	12	145	the	the	DET
ajbmeb-843	12	146	balanced	balanced	ADJ
ajbmeb-843	12	147	scorecard	scorecard	NOUN
ajbmeb-843	12	148	,	,	PUNCT
ajbmeb-843	12	149	and	and	CCONJ
ajbmeb-843	12	150	accordingly	accordingly	ADV
ajbmeb-843	12	151	the	the	DET
ajbmeb-843	12	152	research	research	NOUN
ajbmeb-843	12	153	problem	problem	NOUN
ajbmeb-843	12	154	is	be	AUX
ajbmeb-843	12	155	embodied	embody	VERB
ajbmeb-843	12	156	in	in	ADP
ajbmeb-843	12	157	the	the	DET
ajbmeb-843	12	158	following	follow	VERB
ajbmeb-843	12	159	question	question	NOUN
ajbmeb-843	12	160	:	:	PUNCT
ajbmeb-843	12	161	does	do	AUX
ajbmeb-843	12	162	the	the	DET
ajbmeb-843	12	163	use	use	NOUN
ajbmeb-843	12	164	of	of	ADP
ajbmeb-843	12	165	the	the	DET
ajbmeb-843	12	166	balanced	balanced	ADJ
ajbmeb-843	12	167	scorecard	scorecard	NOUN
ajbmeb-843	12	168	contribute	contribute	VERB
ajbmeb-843	12	169	to	to	ADP
ajbmeb-843	12	170	evaluation	evaluation	NOUN
ajbmeb-843	12	171	of	of	ADP
ajbmeb-843	12	172	the	the	DET
ajbmeb-843	12	173	performance	performance	NOUN
ajbmeb-843	12	174	of	of	ADP
ajbmeb-843	12	175	economic	economic	ADJ
ajbmeb-843	12	176	(	(	PUNCT
ajbmeb-843	12	177	service	service	NOUN
ajbmeb-843	12	178	)	)	PUNCT
ajbmeb-843	12	179	entities	entity	NOUN
ajbmeb-843	12	180	.	.	PUNCT
ajbmeb-843	13	1	second	second	ADV
ajbmeb-843	13	2	/	/	PUNCT
ajbmeb-843	13	3	the	the	DET
ajbmeb-843	13	4	importance	importance	NOUN
ajbmeb-843	13	5	of	of	ADP
ajbmeb-843	13	6	research	research	NOUN
ajbmeb-843	13	7	the	the	DET
ajbmeb-843	13	8	importance	importance	NOUN
ajbmeb-843	13	9	of	of	ADP
ajbmeb-843	13	10	the	the	DET
ajbmeb-843	13	11	research	research	NOUN
ajbmeb-843	13	12	is	be	AUX
ajbmeb-843	13	13	reflected	reflect	VERB
ajbmeb-843	13	14	in	in	ADP
ajbmeb-843	13	15	the	the	DET
ajbmeb-843	13	16	use	use	NOUN
ajbmeb-843	13	17	of	of	ADP
ajbmeb-843	13	18	one	one	NUM
ajbmeb-843	13	19	of	of	ADP
ajbmeb-843	13	20	the	the	DET
ajbmeb-843	13	21	modern	modern	ADJ
ajbmeb-843	13	22	management	management	NOUN
ajbmeb-843	13	23	accounting	accounting	NOUN
ajbmeb-843	13	24	techniques	technique	NOUN
ajbmeb-843	13	25	,	,	PUNCT
ajbmeb-843	13	26	which	which	PRON
ajbmeb-843	13	27	is	be	AUX
ajbmeb-843	13	28	the	the	DET
ajbmeb-843	13	29	balanced	balanced	ADJ
ajbmeb-843	13	30	scorecard	scorecard	NOUN
ajbmeb-843	13	31	,	,	PUNCT
ajbmeb-843	13	32	in	in	ADP
ajbmeb-843	13	33	evaluating	evaluate	VERB
ajbmeb-843	13	34	the	the	DET
ajbmeb-843	13	35	performance	performance	NOUN
ajbmeb-843	13	36	of	of	ADP
ajbmeb-843	13	37	the	the	DET
ajbmeb-843	13	38	directorate	directorate	NOUN
ajbmeb-843	13	39	of	of	ADP
ajbmeb-843	13	40	civil	civil	ADJ
ajbmeb-843	13	41	defense	defense	NOUN
ajbmeb-843	13	42	/	/	SYM
ajbmeb-843	13	43	al	al	PROPN
ajbmeb-843	13	44	-	-	PUNCT
ajbmeb-843	13	45	muthanna	muthanna	NOUN
ajbmeb-843	13	46	in	in	ADP
ajbmeb-843	13	47	a	a	DET
ajbmeb-843	13	48	comprehensive	comprehensive	ADJ
ajbmeb-843	13	49	and	and	CCONJ
ajbmeb-843	13	50	clear	clear	ADJ
ajbmeb-843	13	51	manner	manner	NOUN
ajbmeb-843	13	52	,	,	PUNCT
ajbmeb-843	13	53	due	due	ADP
ajbmeb-843	13	54	to	to	ADP
ajbmeb-843	13	55	its	its	PRON
ajbmeb-843	13	56	dependence	dependence	NOUN
ajbmeb-843	13	57	on	on	ADP
ajbmeb-843	13	58	financial	financial	ADJ
ajbmeb-843	13	59	and	and	CCONJ
ajbmeb-843	13	60	non	non	ADJ
ajbmeb-843	13	61	-	-	ADJ
ajbmeb-843	13	62	financial	financial	ADJ
ajbmeb-843	13	63	measures	measure	NOUN
ajbmeb-843	13	64	,	,	PUNCT
ajbmeb-843	13	65	which	which	PRON
ajbmeb-843	13	66	are	be	AUX
ajbmeb-843	13	67	more	more	ADV
ajbmeb-843	13	68	in	in	ADP
ajbmeb-843	13	69	line	line	NOUN
ajbmeb-843	13	70	with	with	ADP
ajbmeb-843	13	71	developments	development	NOUN
ajbmeb-843	13	72	and	and	CCONJ
ajbmeb-843	13	73	changes	change	NOUN
ajbmeb-843	13	74	in	in	ADP
ajbmeb-843	13	75	the	the	DET
ajbmeb-843	13	76	service	service	NOUN
ajbmeb-843	13	77	business	business	NOUN
ajbmeb-843	13	78	environment	environment	NOUN
ajbmeb-843	13	79	,	,	PUNCT
ajbmeb-843	13	80	as	as	ADV
ajbmeb-843	13	81	well	well	ADV
ajbmeb-843	13	82	as	as	ADP
ajbmeb-843	13	83	an	an	DET
ajbmeb-843	13	84	indication	indication	NOUN
ajbmeb-843	13	85	of	of	ADP
ajbmeb-843	13	86	the	the	DET
ajbmeb-843	13	87	extent	extent	NOUN
ajbmeb-843	13	88	the	the	DET
ajbmeb-843	13	89	directorate	directorate	NOUN
ajbmeb-843	13	90	's	's	PART
ajbmeb-843	13	91	success	success	NOUN
ajbmeb-843	13	92	in	in	ADP
ajbmeb-843	13	93	achieving	achieve	VERB
ajbmeb-843	13	94	its	its	PRON
ajbmeb-843	13	95	objectives	objective	NOUN
ajbmeb-843	13	96	.	.	PUNCT
ajbmeb-843	14	1	third	third	ADJ
ajbmeb-843	14	2	/	/	SYM
ajbmeb-843	14	3	research	research	NOUN
ajbmeb-843	14	4	objectives	objective	NOUN
ajbmeb-843	14	5	:	:	PUNCT
ajbmeb-843	14	6	1	1	NUM
ajbmeb-843	14	7	-	-	PUNCT
ajbmeb-843	14	8	statement	statement	NOUN
ajbmeb-843	14	9	of	of	ADP
ajbmeb-843	14	10	the	the	DET
ajbmeb-843	14	11	cognitive	cognitive	ADJ
ajbmeb-843	14	12	foundations	foundation	NOUN
ajbmeb-843	14	13	of	of	ADP
ajbmeb-843	14	14	the	the	DET
ajbmeb-843	14	15	balanced	balanced	ADJ
ajbmeb-843	14	16	scorecard	scorecard	NOUN
ajbmeb-843	14	17	2	2	NOUN
ajbmeb-843	14	18	-	-	PUNCT
ajbmeb-843	14	19	studying	study	VERB
ajbmeb-843	14	20	and	and	CCONJ
ajbmeb-843	14	21	analyzing	analyze	VERB
ajbmeb-843	14	22	the	the	DET
ajbmeb-843	14	23	role	role	NOUN
ajbmeb-843	14	24	of	of	ADP
ajbmeb-843	14	25	the	the	DET
ajbmeb-843	14	26	balanced	balanced	ADJ
ajbmeb-843	14	27	scorecard	scorecard	NOUN
ajbmeb-843	14	28	in	in	ADP
ajbmeb-843	14	29	evaluating	evaluate	VERB
ajbmeb-843	14	30	the	the	DET
ajbmeb-843	14	31	performance	performance	NOUN
ajbmeb-843	14	32	of	of	ADP
ajbmeb-843	14	33	the	the	DET
ajbmeb-843	14	34	directorate	directorate	NOUN
ajbmeb-843	14	35	of	of	ADP
ajbmeb-843	14	36	civil	civil	ADJ
ajbmeb-843	14	37	defense	defense	NOUN
ajbmeb-843	14	38	/	/	SYM
ajbmeb-843	14	39	muthanna	muthanna	NOUN
ajbmeb-843	14	40	.	.	PUNCT
ajbmeb-843	15	1	fourth	fourth	ADJ
ajbmeb-843	15	2	/	/	SYM
ajbmeb-843	15	3	research	research	NOUN
ajbmeb-843	15	4	hypothesis	hypothesis	NOUN
ajbmeb-843	15	5	:	:	PUNCT
ajbmeb-843	15	6	the	the	DET
ajbmeb-843	15	7	research	research	NOUN
ajbmeb-843	15	8	is	be	AUX
ajbmeb-843	15	9	based	base	VERB
ajbmeb-843	15	10	on	on	ADP
ajbmeb-843	15	11	a	a	DET
ajbmeb-843	15	12	basic	basic	ADJ
ajbmeb-843	15	13	hypothesis	hypothesis	NOUN
ajbmeb-843	15	14	as	as	SCONJ
ajbmeb-843	15	15	follows	follow	VERB
ajbmeb-843	15	16	:	:	PUNCT
ajbmeb-843	15	17	the	the	DET
ajbmeb-843	15	18	use	use	NOUN
ajbmeb-843	15	19	of	of	ADP
ajbmeb-843	15	20	the	the	DET
ajbmeb-843	15	21	balanced	balanced	ADJ
ajbmeb-843	15	22	scorecard	scorecard	NOUN
ajbmeb-843	15	23	contributes	contribute	VERB
ajbmeb-843	15	24	to	to	ADP
ajbmeb-843	15	25	evaluating	evaluate	VERB
ajbmeb-843	15	26	the	the	DET
ajbmeb-843	15	27	performance	performance	NOUN
ajbmeb-843	15	28	of	of	ADP
ajbmeb-843	15	29	economic	economic	ADJ
ajbmeb-843	15	30	(	(	PUNCT
ajbmeb-843	15	31	service	service	NOUN
ajbmeb-843	15	32	)	)	PUNCT
ajbmeb-843	15	33	entities	entity	NOUN
ajbmeb-843	15	34	.	.	PUNCT
ajbmeb-843	16	1	this	this	DET
ajbmeb-843	16	2	hypothesis	hypothesis	NOUN
ajbmeb-843	16	3	is	be	AUX
ajbmeb-843	16	4	divided	divide	VERB
ajbmeb-843	16	5	into	into	ADP
ajbmeb-843	16	6	four	four	NUM
ajbmeb-843	16	7	sub	sub	NOUN
ajbmeb-843	16	8	-	-	NOUN
ajbmeb-843	16	9	hypotheses	hypothesis	NOUN
ajbmeb-843	16	10	,	,	PUNCT
ajbmeb-843	16	11	as	as	SCONJ
ajbmeb-843	16	12	follows	follow	VERB
ajbmeb-843	16	13	:	:	PUNCT
ajbmeb-843	16	14	the	the	DET
ajbmeb-843	16	15	first	first	ADJ
ajbmeb-843	16	16	sub	sub	NOUN
ajbmeb-843	16	17	-	-	NOUN
ajbmeb-843	16	18	hypothesis	hypothesis	NOUN
ajbmeb-843	16	19	:	:	PUNCT
ajbmeb-843	16	20	the	the	DET
ajbmeb-843	16	21	performance	performance	NOUN
ajbmeb-843	16	22	of	of	ADP
ajbmeb-843	16	23	the	the	DET
ajbmeb-843	16	24	civil	civil	ADJ
ajbmeb-843	16	25	defense	defense	NOUN
ajbmeb-843	16	26	directorate	directorate	NOUN
ajbmeb-843	16	27	in	in	ADP
ajbmeb-843	16	28	muthanna	muthanna	NOUN
ajbmeb-843	16	29	can	can	AUX
ajbmeb-843	16	30	be	be	AUX
ajbmeb-843	16	31	evaluated	evaluate	VERB
ajbmeb-843	16	32	using	use	VERB
ajbmeb-843	16	33	the	the	DET
ajbmeb-843	16	34	financial	financial	ADJ
ajbmeb-843	16	35	perspective	perspective	NOUN
ajbmeb-843	16	36	of	of	ADP
ajbmeb-843	16	37	the	the	DET
ajbmeb-843	16	38	balanced	balanced	ADJ
ajbmeb-843	16	39	scorecard	scorecard	NOUN
ajbmeb-843	16	40	.	.	PUNCT
ajbmeb-843	17	1	the	the	DET
ajbmeb-843	17	2	second	second	ADJ
ajbmeb-843	17	3	sub	sub	NOUN
ajbmeb-843	17	4	-	-	NOUN
ajbmeb-843	17	5	hypothesis	hypothesis	NOUN
ajbmeb-843	17	6	:	:	PUNCT
ajbmeb-843	17	7	the	the	DET
ajbmeb-843	17	8	performance	performance	NOUN
ajbmeb-843	17	9	of	of	ADP
ajbmeb-843	17	10	the	the	DET
ajbmeb-843	17	11	directorate	directorate	NOUN
ajbmeb-843	17	12	of	of	ADP
ajbmeb-843	17	13	civil	civil	ADJ
ajbmeb-843	17	14	defense	defense	NOUN
ajbmeb-843	17	15	in	in	ADP
ajbmeb-843	17	16	muthanna	muthanna	NOUN
ajbmeb-843	17	17	can	can	AUX
ajbmeb-843	17	18	be	be	AUX
ajbmeb-843	17	19	evaluated	evaluate	VERB
ajbmeb-843	17	20	using	use	VERB
ajbmeb-843	17	21	the	the	DET
ajbmeb-843	17	22	clients	client	NOUN
ajbmeb-843	17	23	'	'	PART
ajbmeb-843	17	24	perspective	perspective	NOUN
ajbmeb-843	17	25	of	of	ADP
ajbmeb-843	17	26	the	the	DET
ajbmeb-843	17	27	balanced	balanced	ADJ
ajbmeb-843	17	28	scorecard	scorecard	NOUN
ajbmeb-843	17	29	.	.	PUNCT
ajbmeb-843	18	1	the	the	DET
ajbmeb-843	18	2	third	third	ADJ
ajbmeb-843	18	3	sub	sub	NOUN
ajbmeb-843	18	4	-	-	NOUN
ajbmeb-843	18	5	hypothesis	hypothesis	NOUN
ajbmeb-843	18	6	:	:	PUNCT
ajbmeb-843	18	7	the	the	DET
ajbmeb-843	18	8	performance	performance	NOUN
ajbmeb-843	18	9	of	of	ADP
ajbmeb-843	18	10	the	the	DET
ajbmeb-843	18	11	civil	civil	ADJ
ajbmeb-843	18	12	defense	defense	NOUN
ajbmeb-843	18	13	directorate	directorate	NOUN
ajbmeb-843	18	14	in	in	ADP
ajbmeb-843	18	15	muthanna	muthanna	NOUN
ajbmeb-843	18	16	can	can	AUX
ajbmeb-843	18	17	be	be	AUX
ajbmeb-843	18	18	evaluated	evaluate	VERB
ajbmeb-843	18	19	using	use	VERB
ajbmeb-843	18	20	the	the	DET
ajbmeb-843	18	21	internal	internal	ADJ
ajbmeb-843	18	22	operations	operation	NOUN
ajbmeb-843	18	23	perspective	perspective	NOUN
ajbmeb-843	18	24	of	of	ADP
ajbmeb-843	18	25	the	the	DET
ajbmeb-843	18	26	balanced	balanced	ADJ
ajbmeb-843	18	27	scorecard	scorecard	NOUN
ajbmeb-843	18	28	.	.	PUNCT
ajbmeb-843	19	1	the	the	DET
ajbmeb-843	19	2	fourth	fourth	ADJ
ajbmeb-843	19	3	sub	sub	NOUN
ajbmeb-843	19	4	-	-	NOUN
ajbmeb-843	19	5	hypothesis	hypothesis	NOUN
ajbmeb-843	19	6	:	:	PUNCT
ajbmeb-843	19	7	the	the	DET
ajbmeb-843	19	8	performance	performance	NOUN
ajbmeb-843	19	9	of	of	ADP
ajbmeb-843	19	10	the	the	DET
ajbmeb-843	19	11	directorate	directorate	NOUN
ajbmeb-843	19	12	of	of	ADP
ajbmeb-843	19	13	civil	civil	ADJ
ajbmeb-843	19	14	defense	defense	NOUN
ajbmeb-843	19	15	in	in	ADP
ajbmeb-843	19	16	muthanna	muthanna	NOUN
ajbmeb-843	19	17	can	can	AUX
ajbmeb-843	19	18	be	be	AUX
ajbmeb-843	19	19	evaluated	evaluate	VERB
ajbmeb-843	19	20	using	use	VERB
ajbmeb-843	19	21	the	the	DET
ajbmeb-843	19	22	learning	learning	NOUN
ajbmeb-843	19	23	and	and	CCONJ
ajbmeb-843	19	24	growth	growth	NOUN
ajbmeb-843	19	25	perspective	perspective	NOUN
ajbmeb-843	19	26	of	of	ADP
ajbmeb-843	19	27	the	the	DET
ajbmeb-843	19	28	balanced	balanced	ADJ
ajbmeb-843	19	29	scorecard	scorecard	NOUN
ajbmeb-843	19	30	.	.	PUNCT
ajbmeb-843	20	1	fifth	fifth	ADJ
ajbmeb-843	20	2	/	/	PUNCT
ajbmeb-843	20	3	the	the	DET
ajbmeb-843	20	4	field	field	NOUN
ajbmeb-843	20	5	of	of	ADP
ajbmeb-843	20	6	research	research	NOUN
ajbmeb-843	20	7	:	:	PUNCT
ajbmeb-843	20	8	the	the	DET
ajbmeb-843	20	9	directorate	directorate	NOUN
ajbmeb-843	20	10	of	of	ADP
ajbmeb-843	20	11	civil	civil	ADJ
ajbmeb-843	20	12	defense	defense	NOUN
ajbmeb-843	20	13	/	/	SYM
ajbmeb-843	20	14	al	al	PROPN
ajbmeb-843	20	15	-	-	PUNCT
ajbmeb-843	20	16	muthanna	muthanna	ADJ
ajbmeb-843	20	17	branch	branch	NOUN
ajbmeb-843	20	18	was	be	AUX
ajbmeb-843	20	19	chosen	choose	VERB
ajbmeb-843	20	20	as	as	ADP
ajbmeb-843	20	21	a	a	DET
ajbmeb-843	20	22	place	place	NOUN
ajbmeb-843	20	23	for	for	ADP
ajbmeb-843	20	24	research	research	NOUN
ajbmeb-843	20	25	for	for	ADP
ajbmeb-843	20	26	the	the	DET
ajbmeb-843	20	27	purpose	purpose	NOUN
ajbmeb-843	20	28	of	of	ADP
ajbmeb-843	20	29	conducting	conduct	VERB
ajbmeb-843	20	30	the	the	DET
ajbmeb-843	20	31	practical	practical	ADJ
ajbmeb-843	20	32	side	side	NOUN
ajbmeb-843	20	33	therein	therein	ADV
ajbmeb-843	20	34	.	.	PUNCT
ajbmeb-843	21	1	sixth	sixth	ADJ
ajbmeb-843	21	2	/	/	SYM
ajbmeb-843	21	3	sources	source	NOUN
ajbmeb-843	21	4	of	of	ADP
ajbmeb-843	21	5	data	datum	NOUN
ajbmeb-843	21	6	and	and	CCONJ
ajbmeb-843	21	7	information	information	NOUN
ajbmeb-843	21	8	collection	collection	NOUN
ajbmeb-843	21	9	and	and	CCONJ
ajbmeb-843	21	10	research	research	NOUN
ajbmeb-843	21	11	methodology	methodology	NOUN
ajbmeb-843	21	12	:	:	PUNCT
ajbmeb-843	21	13	the	the	DET
ajbmeb-843	21	14	research	research	NOUN
ajbmeb-843	21	15	was	be	AUX
ajbmeb-843	21	16	carried	carry	VERB
ajbmeb-843	21	17	out	out	ADP
ajbmeb-843	21	18	by	by	ADP
ajbmeb-843	21	19	relying	rely	VERB
ajbmeb-843	21	20	on	on	ADP
ajbmeb-843	21	21	data	datum	NOUN
ajbmeb-843	21	22	and	and	CCONJ
ajbmeb-843	21	23	information	information	NOUN
ajbmeb-843	21	24	collected	collect	VERB
ajbmeb-843	21	25	from	from	ADP
ajbmeb-843	21	26	the	the	DET
ajbmeb-843	21	27	following	follow	VERB
ajbmeb-843	21	28	sources	source	NOUN
ajbmeb-843	21	29	:	:	PUNCT
ajbmeb-843	21	30	1sources	1sources	NUM
ajbmeb-843	21	31	of	of	ADP
ajbmeb-843	21	32	the	the	DET
ajbmeb-843	21	33	theoretical	theoretical	ADJ
ajbmeb-843	21	34	side	side	NOUN
ajbmeb-843	21	35	:	:	PUNCT
ajbmeb-843	21	36	the	the	DET
ajbmeb-843	21	37	deductive	deductive	ADJ
ajbmeb-843	21	38	approach	approach	NOUN
ajbmeb-843	21	39	of	of	ADP
ajbmeb-843	21	40	the	the	DET
ajbmeb-843	21	41	research	research	NOUN
ajbmeb-843	21	42	was	be	AUX
ajbmeb-843	21	43	relied	rely	VERB
ajbmeb-843	21	44	upon	upon	SCONJ
ajbmeb-843	21	45	through	through	ADP
ajbmeb-843	21	46	the	the	DET
ajbmeb-843	21	47	use	use	NOUN
ajbmeb-843	21	48	of	of	ADP
ajbmeb-843	21	49	books	book	NOUN
ajbmeb-843	21	50	,	,	PUNCT
ajbmeb-843	21	51	research	research	NOUN
ajbmeb-843	21	52	,	,	PUNCT
ajbmeb-843	21	53	periodicals	periodical	NOUN
ajbmeb-843	21	54	,	,	PUNCT
ajbmeb-843	21	55	letters	letter	NOUN
ajbmeb-843	21	56	,	,	PUNCT
ajbmeb-843	21	57	dissertations	dissertation	NOUN
ajbmeb-843	21	58	,	,	PUNCT
ajbmeb-843	21	59	and	and	CCONJ
ajbmeb-843	21	60	arabic	arabic	ADJ
ajbmeb-843	21	61	and	and	CCONJ
ajbmeb-843	21	62	foreign	foreign	ADJ
ajbmeb-843	21	63	articles	article	NOUN
ajbmeb-843	21	64	that	that	SCONJ
ajbmeb-843	21	65	researchers	researcher	NOUN
ajbmeb-843	21	66	were	be	AUX
ajbmeb-843	21	67	able	able	ADJ
ajbmeb-843	21	68	to	to	PART
ajbmeb-843	21	69	obtain	obtain	VERB
ajbmeb-843	21	70	from	from	ADP
ajbmeb-843	21	71	libraries	library	NOUN
ajbmeb-843	21	72	and	and	CCONJ
ajbmeb-843	21	73	the	the	DET
ajbmeb-843	21	74	global	global	ADJ
ajbmeb-843	21	75	information	information	NOUN
ajbmeb-843	21	76	network	network	NOUN
ajbmeb-843	21	77	(	(	PUNCT
ajbmeb-843	21	78	internet	internet	NOUN
ajbmeb-843	21	79	)	)	PUNCT
ajbmeb-843	21	80	.	.	PUNCT
ajbmeb-843	22	1	2sources	2sources	NUM
ajbmeb-843	22	2	of	of	ADP
ajbmeb-843	22	3	the	the	DET
ajbmeb-843	22	4	practical	practical	ADJ
ajbmeb-843	22	5	side	side	NOUN
ajbmeb-843	22	6	:	:	PUNCT
ajbmeb-843	22	7	the	the	DET
ajbmeb-843	22	8	inductive	inductive	ADJ
ajbmeb-843	22	9	approach	approach	NOUN
ajbmeb-843	22	10	of	of	ADP
ajbmeb-843	22	11	the	the	DET
ajbmeb-843	22	12	research	research	NOUN
ajbmeb-843	22	13	was	be	AUX
ajbmeb-843	22	14	relied	rely	VERB
ajbmeb-843	22	15	upon	upon	SCONJ
ajbmeb-843	22	16	through	through	ADP
ajbmeb-843	22	17	the	the	DET
ajbmeb-843	22	18	american	american	ADJ
ajbmeb-843	22	19	journal	journal	PROPN
ajbmeb-843	22	20	of	of	ADP
ajbmeb-843	22	21	business	business	NOUN
ajbmeb-843	22	22	management	management	NOUN
ajbmeb-843	22	23	,	,	PUNCT
ajbmeb-843	22	24	economics	economic	NOUN
ajbmeb-843	22	25	and	and	CCONJ
ajbmeb-843	22	26	banking	banking	NOUN
ajbmeb-843	22	27	volume	volume	NOUN
ajbmeb-843	22	28	12	12	NUM
ajbmeb-843	22	29	may	may	PROPN
ajbmeb-843	22	30	,	,	PUNCT
ajbmeb-843	22	31	2023	2023	NUM
ajbmeb-843	22	32	p	p	NOUN
ajbmeb-843	22	33	a	a	DET
ajbmeb-843	22	34	g	g	NOUN
ajbmeb-843	22	35	e	e	NOUN
ajbmeb-843	22	36	|	|	ADV
ajbmeb-843	22	37	90	90	NUM
ajbmeb-843	22	38	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-843	22	39	field	field	NOUN
ajbmeb-843	22	40	visits	visit	NOUN
ajbmeb-843	22	41	that	that	PRON
ajbmeb-843	22	42	the	the	DET
ajbmeb-843	22	43	researchers	researcher	NOUN
ajbmeb-843	22	44	made	make	VERB
ajbmeb-843	22	45	to	to	ADP
ajbmeb-843	22	46	the	the	DET
ajbmeb-843	22	47	subject	subject	NOUN
ajbmeb-843	22	48	of	of	ADP
ajbmeb-843	22	49	the	the	DET
ajbmeb-843	22	50	research	research	NOUN
ajbmeb-843	22	51	,	,	PUNCT
ajbmeb-843	22	52	personal	personal	ADJ
ajbmeb-843	22	53	interviews	interview	NOUN
ajbmeb-843	22	54	with	with	ADP
ajbmeb-843	22	55	managers	manager	NOUN
ajbmeb-843	22	56	and	and	CCONJ
ajbmeb-843	22	57	stakeholders	stakeholder	NOUN
ajbmeb-843	22	58	in	in	ADP
ajbmeb-843	22	59	the	the	DET
ajbmeb-843	22	60	subject	subject	NOUN
ajbmeb-843	22	61	of	of	ADP
ajbmeb-843	22	62	the	the	DET
ajbmeb-843	22	63	research	research	NOUN
ajbmeb-843	22	64	,	,	PUNCT
ajbmeb-843	22	65	documents	document	NOUN
ajbmeb-843	22	66	,	,	PUNCT
ajbmeb-843	22	67	records	record	NOUN
ajbmeb-843	22	68	,	,	PUNCT
ajbmeb-843	22	69	and	and	CCONJ
ajbmeb-843	22	70	the	the	DET
ajbmeb-843	22	71	trial	trial	NOUN
ajbmeb-843	22	72	balance	balance	NOUN
ajbmeb-843	22	73	for	for	ADP
ajbmeb-843	22	74	the	the	DET
ajbmeb-843	22	75	years	year	NOUN
ajbmeb-843	22	76	(	(	PUNCT
ajbmeb-843	22	77	2018	2018	NUM
ajbmeb-843	22	78	,	,	PUNCT
ajbmeb-843	22	79	2019	2019	NUM
ajbmeb-843	22	80	)	)	PUNCT
ajbmeb-843	22	81	for	for	ADP
ajbmeb-843	22	82	the	the	DET
ajbmeb-843	22	83	subject	subject	NOUN
ajbmeb-843	22	84	of	of	ADP
ajbmeb-843	22	85	the	the	DET
ajbmeb-843	22	86	research	research	NOUN
ajbmeb-843	22	87	.	.	PUNCT
ajbmeb-843	23	1	seventh	seventh	ADJ
ajbmeb-843	23	2	/	/	SYM
ajbmeb-843	23	3	search	search	NOUN
ajbmeb-843	23	4	form	form	NOUN
ajbmeb-843	23	5	figure	figure	NOUN
ajbmeb-843	23	6	(	(	PUNCT
ajbmeb-843	23	7	1	1	NUM
ajbmeb-843	23	8	)	)	PUNCT
ajbmeb-843	23	9	the	the	DET
ajbmeb-843	23	10	search	search	NOUN
ajbmeb-843	23	11	form	form	NOUN
ajbmeb-843	23	12	source	source	NOUN
ajbmeb-843	23	13	:	:	PUNCT
ajbmeb-843	23	14	prepared	prepare	VERB
ajbmeb-843	23	15	by	by	ADP
ajbmeb-843	23	16	researchers	researcher	NOUN
ajbmeb-843	23	17	the	the	DET
ajbmeb-843	23	18	second	second	ADJ
ajbmeb-843	23	19	topic	topic	NOUN
ajbmeb-843	23	20	/	/	PUNCT
ajbmeb-843	23	21	the	the	DET
ajbmeb-843	23	22	theoretical	theoretical	ADJ
ajbmeb-843	23	23	side	side	NOUN
ajbmeb-843	23	24	first	first	ADV
ajbmeb-843	23	25	:	:	PUNCT
ajbmeb-843	23	26	balanced	balanced	ADJ
ajbmeb-843	23	27	scorecard	scorecard	NOUN
ajbmeb-843	23	28	:	:	PUNCT
ajbmeb-843	23	29	its	its	PRON
ajbmeb-843	23	30	origins	origin	NOUN
ajbmeb-843	23	31	and	and	CCONJ
ajbmeb-843	23	32	concept	concept	VERB
ajbmeb-843	23	33	the	the	DET
ajbmeb-843	23	34	balanced	balanced	ADJ
ajbmeb-843	23	35	scorecard	scorecard	NOUN
ajbmeb-843	23	36	(	(	PUNCT
ajbmeb-843	23	37	bsc	bsc	PROPN
ajbmeb-843	23	38	)	)	PUNCT
ajbmeb-843	23	39	dates	date	VERB
ajbmeb-843	23	40	back	back	ADV
ajbmeb-843	23	41	to	to	ADP
ajbmeb-843	23	42	1988	1988	NUM
ajbmeb-843	23	43	,	,	PUNCT
ajbmeb-843	23	44	when	when	SCONJ
ajbmeb-843	23	45	kpmg	kpmg	PROPN
ajbmeb-843	23	46	,	,	PUNCT
ajbmeb-843	23	47	one	one	NUM
ajbmeb-843	23	48	of	of	ADP
ajbmeb-843	23	49	the	the	DET
ajbmeb-843	23	50	largest	large	ADJ
ajbmeb-843	23	51	professional	professional	ADJ
ajbmeb-843	23	52	services	service	NOUN
ajbmeb-843	23	53	companies	company	NOUN
ajbmeb-843	23	54	in	in	ADP
ajbmeb-843	23	55	the	the	DET
ajbmeb-843	23	56	world	world	NOUN
ajbmeb-843	23	57	,	,	PUNCT
ajbmeb-843	23	58	designed	design	VERB
ajbmeb-843	23	59	a	a	DET
ajbmeb-843	23	60	performance	performance	NOUN
ajbmeb-843	23	61	appraisal	appraisal	NOUN
ajbmeb-843	23	62	system	system	NOUN
ajbmeb-843	23	63	for	for	ADP
ajbmeb-843	23	64	apple	apple	NOUN
ajbmeb-843	23	65	,	,	PUNCT
ajbmeb-843	23	66	an	an	DET
ajbmeb-843	23	67	american	american	ADJ
ajbmeb-843	23	68	multinational	multinational	ADJ
ajbmeb-843	23	69	company	company	NOUN
ajbmeb-843	23	70	that	that	PRON
ajbmeb-843	23	71	designs	design	VERB
ajbmeb-843	23	72	and	and	CCONJ
ajbmeb-843	23	73	manufactures	manufacture	VERB
ajbmeb-843	23	74	consumer	consumer	NOUN
ajbmeb-843	23	75	electronics	electronic	NOUN
ajbmeb-843	23	76	and	and	CCONJ
ajbmeb-843	23	77	computer	computer	NOUN
ajbmeb-843	23	78	software	software	NOUN
ajbmeb-843	23	79	products	product	NOUN
ajbmeb-843	23	80	,	,	PUNCT
ajbmeb-843	23	81	and	and	CCONJ
ajbmeb-843	23	82	in	in	ADP
ajbmeb-843	23	83	1992	1992	NUM
ajbmeb-843	23	84	norton	norton	PROPN
ajbmeb-843	23	85	&	&	CCONJ
ajbmeb-843	23	86	kaplan	kaplan	PROPN
ajbmeb-843	23	87	's	's	PART
ajbmeb-843	23	88	proposals	proposal	NOUN
ajbmeb-843	23	89	on	on	ADP
ajbmeb-843	23	90	the	the	DET
ajbmeb-843	23	91	concept	concept	NOUN
ajbmeb-843	23	92	of	of	ADP
ajbmeb-843	23	93	bsc	bsc	NOUN
ajbmeb-843	23	94	these	these	DET
ajbmeb-843	23	95	proposals	proposal	NOUN
ajbmeb-843	23	96	included	include	VERB
ajbmeb-843	23	97	an	an	DET
ajbmeb-843	23	98	explanation	explanation	NOUN
ajbmeb-843	23	99	of	of	ADP
ajbmeb-843	23	100	the	the	DET
ajbmeb-843	23	101	concept	concept	NOUN
ajbmeb-843	23	102	of	of	ADP
ajbmeb-843	23	103	(	(	PUNCT
ajbmeb-843	23	104	bsc	bsc	PROPN
ajbmeb-843	23	105	)	)	PUNCT
ajbmeb-843	23	106	as	as	ADP
ajbmeb-843	23	107	a	a	DET
ajbmeb-843	23	108	comprehensive	comprehensive	ADJ
ajbmeb-843	23	109	management	management	NOUN
ajbmeb-843	23	110	system	system	NOUN
ajbmeb-843	23	111	that	that	PRON
ajbmeb-843	23	112	includes	include	VERB
ajbmeb-843	23	113	four	four	NUM
ajbmeb-843	23	114	perspectives	perspective	NOUN
ajbmeb-843	23	115	that	that	PRON
ajbmeb-843	23	116	help	help	VERB
ajbmeb-843	23	117	the	the	DET
ajbmeb-843	23	118	management	management	NOUN
ajbmeb-843	23	119	of	of	ADP
ajbmeb-843	23	120	the	the	DET
ajbmeb-843	23	121	economic	economic	ADJ
ajbmeb-843	23	122	entity	entity	NOUN
ajbmeb-843	23	123	in	in	ADP
ajbmeb-843	23	124	obtaining	obtain	VERB
ajbmeb-843	23	125	complete	complete	ADJ
ajbmeb-843	23	126	information	information	NOUN
ajbmeb-843	23	127	very	very	ADV
ajbmeb-843	23	128	quickly	quickly	ADV
ajbmeb-843	23	129	,	,	PUNCT
ajbmeb-843	23	130	as	as	ADV
ajbmeb-843	23	131	well	well	ADV
ajbmeb-843	23	132	as	as	ADP
ajbmeb-843	23	133	contribute	contribute	VERB
ajbmeb-843	23	134	to	to	ADP
ajbmeb-843	23	135	knowing	know	VERB
ajbmeb-843	23	136	the	the	DET
ajbmeb-843	23	137	economic	economic	ADJ
ajbmeb-843	23	138	situation	situation	NOUN
ajbmeb-843	23	139	of	of	ADP
ajbmeb-843	23	140	the	the	DET
ajbmeb-843	23	141	economic	economic	ADJ
ajbmeb-843	23	142	entity	entity	NOUN
ajbmeb-843	23	143	,	,	PUNCT
ajbmeb-843	23	144	in	in	ADP
ajbmeb-843	23	145	addition	addition	NOUN
ajbmeb-843	23	146	to	to	ADP
ajbmeb-843	23	147	being	be	AUX
ajbmeb-843	23	148	a	a	DET
ajbmeb-843	23	149	comprehensive	comprehensive	ADJ
ajbmeb-843	23	150	management	management	NOUN
ajbmeb-843	23	151	system	system	NOUN
ajbmeb-843	23	152	for	for	ADP
ajbmeb-843	23	153	translating	translate	VERB
ajbmeb-843	23	154	the	the	DET
ajbmeb-843	23	155	entity	entity	NOUN
ajbmeb-843	23	156	's	's	PART
ajbmeb-843	23	157	strategy	strategy	NOUN
ajbmeb-843	23	158	the	the	DET
ajbmeb-843	23	159	economic	economic	ADJ
ajbmeb-843	23	160	entity	entity	NOUN
ajbmeb-843	23	161	is	be	AUX
ajbmeb-843	23	162	transformed	transform	VERB
ajbmeb-843	23	163	into	into	ADP
ajbmeb-843	23	164	work	work	NOUN
ajbmeb-843	23	165	,	,	PUNCT
ajbmeb-843	23	166	and	and	CCONJ
ajbmeb-843	23	167	its	its	PRON
ajbmeb-843	23	168	main	main	ADJ
ajbmeb-843	23	169	value	value	NOUN
ajbmeb-843	23	170	is	be	AUX
ajbmeb-843	23	171	to	to	PART
ajbmeb-843	23	172	achieve	achieve	VERB
ajbmeb-843	23	173	the	the	DET
ajbmeb-843	23	174	economic	economic	ADJ
ajbmeb-843	23	175	entity	entity	NOUN
ajbmeb-843	23	176	's	's	PART
ajbmeb-843	23	177	vision	vision	NOUN
ajbmeb-843	23	178	and	and	CCONJ
ajbmeb-843	23	179	strategy	strategy	NOUN
ajbmeb-843	23	180	,	,	PUNCT
ajbmeb-843	23	181	as	as	SCONJ
ajbmeb-843	23	182	the	the	DET
ajbmeb-843	23	183	main	main	ADJ
ajbmeb-843	23	184	objective	objective	NOUN
ajbmeb-843	23	185	of	of	ADP
ajbmeb-843	23	186	the	the	DET
ajbmeb-843	23	187	system	system	NOUN
ajbmeb-843	23	188	is	be	AUX
ajbmeb-843	23	189	to	to	PART
ajbmeb-843	23	190	transform	transform	VERB
ajbmeb-843	23	191	the	the	DET
ajbmeb-843	23	192	economic	economic	ADJ
ajbmeb-843	23	193	entity	entity	NOUN
ajbmeb-843	23	194	's	's	PART
ajbmeb-843	23	195	strategy	strategy	NOUN
ajbmeb-843	23	196	into	into	ADP
ajbmeb-843	23	197	actual	actual	ADJ
ajbmeb-843	23	198	measures	measure	NOUN
ajbmeb-843	23	199	to	to	ADP
ajbmeb-843	23	200	the	the	DET
ajbmeb-843	23	201	balanced	balanced	ADJ
ajbmeb-843	23	202	scorecard	scorecard	NOUN
ajbmeb-843	23	203	learning	learning	NOUN
ajbmeb-843	23	204	and	and	CCONJ
ajbmeb-843	23	205	development	development	PROPN
ajbmeb-843	23	206	perspective	perspective	NOUN
ajbmeb-843	23	207	the	the	DET
ajbmeb-843	23	208	perspective	perspective	NOUN
ajbmeb-843	23	209	of	of	ADP
ajbmeb-843	23	210	internal	internal	ADJ
ajbmeb-843	23	211	operations	operation	NOUN
ajbmeb-843	23	212	customer	customer	NOUN
ajbmeb-843	23	213	perspective	perspective	NOUN
ajbmeb-843	23	214	financial	financial	ADJ
ajbmeb-843	23	215	perspective	perspective	NOUN
ajbmeb-843	23	216	cause	cause	NOUN
ajbmeb-843	23	217	and	and	CCONJ
ajbmeb-843	23	218	effect	effect	VERB
ajbmeb-843	23	219	relationship	relationship	NOUN
ajbmeb-843	23	220	non	non	ADJ
ajbmeb-843	23	221	-	-	ADJ
ajbmeb-843	23	222	financial	financial	ADJ
ajbmeb-843	23	223	scales	scale	NOUN
ajbmeb-843	23	224	financial	financial	ADJ
ajbmeb-843	23	225	scales	scale	NOUN
ajbmeb-843	23	226	performance	performance	NOUN
ajbmeb-843	23	227	evaluation	evaluation	NOUN
ajbmeb-843	23	228	american	american	PROPN
ajbmeb-843	23	229	journal	journal	PROPN
ajbmeb-843	23	230	of	of	ADP
ajbmeb-843	23	231	business	business	NOUN
ajbmeb-843	23	232	management	management	NOUN
ajbmeb-843	23	233	,	,	PUNCT
ajbmeb-843	23	234	economics	economic	NOUN
ajbmeb-843	23	235	and	and	CCONJ
ajbmeb-843	23	236	banking	banking	NOUN
ajbmeb-843	23	237	volume	volume	NOUN
ajbmeb-843	23	238	12	12	NUM
ajbmeb-843	23	239	may	may	PROPN
ajbmeb-843	23	240	,	,	PUNCT
ajbmeb-843	23	241	2023	2023	NUM
ajbmeb-843	23	242	p	p	NOUN
ajbmeb-843	23	243	a	a	DET
ajbmeb-843	23	244	g	g	NOUN
ajbmeb-843	23	245	e	e	NOUN
ajbmeb-843	23	246	|	|	ADV
ajbmeb-843	23	247	91	91	NUM
ajbmeb-843	23	248	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-843	23	249	improve	improve	VERB
ajbmeb-843	23	250	competitiveness	competitiveness	NOUN
ajbmeb-843	23	251	(	(	PUNCT
ajbmeb-843	23	252	hwang	hwang	PROPN
ajbmeb-843	23	253	&	&	CCONJ
ajbmeb-843	23	254	rau	rau	PROPN
ajbmeb-843	23	255	218	218	NUM
ajbmeb-843	23	256	:	:	PUNCT
ajbmeb-843	23	257	2007	2007	NUM
ajbmeb-843	23	258	)	)	PUNCT
ajbmeb-843	23	259	,	,	PUNCT
ajbmeb-843	23	260	and	and	CCONJ
ajbmeb-843	23	261	(	(	PUNCT
ajbmeb-843	23	262	bsc	bsc	PROPN
ajbmeb-843	23	263	)	)	PUNCT
ajbmeb-843	23	264	has	have	AUX
ajbmeb-843	23	265	confirmed	confirm	VERB
ajbmeb-843	23	266	the	the	DET
ajbmeb-843	23	267	possibility	possibility	NOUN
ajbmeb-843	23	268	of	of	ADP
ajbmeb-843	23	269	economic	economic	ADJ
ajbmeb-843	23	270	entities	entity	NOUN
ajbmeb-843	23	271	from	from	ADP
ajbmeb-843	23	272	improving	improve	VERB
ajbmeb-843	23	273	the	the	DET
ajbmeb-843	23	274	management	management	NOUN
ajbmeb-843	23	275	of	of	ADP
ajbmeb-843	23	276	its	its	PRON
ajbmeb-843	23	277	intangible	intangible	ADJ
ajbmeb-843	23	278	assets	asset	NOUN
ajbmeb-843	23	279	by	by	ADP
ajbmeb-843	23	280	integrating	integrate	VERB
ajbmeb-843	23	281	the	the	DET
ajbmeb-843	23	282	measurement	measurement	NOUN
ajbmeb-843	23	283	of	of	ADP
ajbmeb-843	23	284	intangible	intangible	ADJ
ajbmeb-843	23	285	assets	asset	NOUN
ajbmeb-843	23	286	into	into	ADP
ajbmeb-843	23	287	its	its	PRON
ajbmeb-843	23	288	administrative	administrative	ADJ
ajbmeb-843	23	289	systems	system	NOUN
ajbmeb-843	23	290	(	(	PUNCT
ajbmeb-843	23	291	kaplan	kaplan	PROPN
ajbmeb-843	23	292	,	,	PUNCT
ajbmeb-843	23	293	2010	2010	NUM
ajbmeb-843	23	294	:	:	PUNCT
ajbmeb-843	23	295	2	2	NUM
ajbmeb-843	23	296	)	)	PUNCT
ajbmeb-843	23	297	)	)	PUNCT
ajbmeb-843	23	298	,	,	PUNCT
ajbmeb-843	23	299	and	and	CCONJ
ajbmeb-843	23	300	(	(	PUNCT
ajbmeb-843	23	301	bsc	bsc	PROPN
ajbmeb-843	23	302	)	)	PUNCT
ajbmeb-843	23	303	is	be	AUX
ajbmeb-843	23	304	distinguished	distinguish	VERB
ajbmeb-843	23	305	by	by	ADP
ajbmeb-843	23	306	the	the	DET
ajbmeb-843	23	307	characteristic	characteristic	NOUN
ajbmeb-843	23	308	of	of	ADP
ajbmeb-843	23	309	balance	balance	NOUN
ajbmeb-843	23	310	through	through	ADP
ajbmeb-843	23	311	the	the	DET
ajbmeb-843	23	312	use	use	NOUN
ajbmeb-843	23	313	of	of	ADP
ajbmeb-843	23	314	financial	financial	ADJ
ajbmeb-843	23	315	and	and	CCONJ
ajbmeb-843	23	316	non	non	ADJ
ajbmeb-843	23	317	-	-	ADJ
ajbmeb-843	23	318	financial	financial	ADJ
ajbmeb-843	23	319	performance	performance	NOUN
ajbmeb-843	23	320	measures	measure	NOUN
ajbmeb-843	23	321	to	to	PART
ajbmeb-843	23	322	evaluate	evaluate	VERB
ajbmeb-843	23	323	the	the	DET
ajbmeb-843	23	324	performance	performance	NOUN
ajbmeb-843	23	325	of	of	ADP
ajbmeb-843	23	326	the	the	DET
ajbmeb-843	23	327	economic	economic	ADJ
ajbmeb-843	23	328	entity	entity	NOUN
ajbmeb-843	23	329	in	in	ADP
ajbmeb-843	23	330	the	the	DET
ajbmeb-843	23	331	short	short	ADJ
ajbmeb-843	23	332	and	and	CCONJ
ajbmeb-843	23	333	long	long	ADJ
ajbmeb-843	23	334	term	term	NOUN
ajbmeb-843	23	335	in	in	ADP
ajbmeb-843	23	336	one	one	NUM
ajbmeb-843	23	337	report	report	NOUN
ajbmeb-843	23	338	(	(	PUNCT
ajbmeb-843	23	339	horngren	horngren	PROPN
ajbmeb-843	23	340	et	et	PROPN
ajbmeb-843	23	341	.	.	PUNCT
ajbmeb-843	23	342	2018:501	2018:501	NUM
ajbmeb-843	23	343	)	)	PUNCT
ajbmeb-843	23	344	,	,	PUNCT
ajbmeb-843	23	345	and	and	CCONJ
ajbmeb-843	23	346	the	the	DET
ajbmeb-843	23	347	following	follow	VERB
ajbmeb-843	23	348	table	table	NOUN
ajbmeb-843	23	349	(	(	PUNCT
ajbmeb-843	23	350	1	1	X
ajbmeb-843	23	351	)	)	PUNCT
ajbmeb-843	23	352	shows	show	VERB
ajbmeb-843	23	353	the	the	DET
ajbmeb-843	23	354	definitions	definition	NOUN
ajbmeb-843	23	355	of	of	ADP
ajbmeb-843	23	356	the	the	DET
ajbmeb-843	23	357	balanced	balanced	ADJ
ajbmeb-843	23	358	scorecard	scorecard	NOUN
ajbmeb-843	23	359	(	(	PUNCT
ajbmeb-843	23	360	bsc	bsc	PROPN
ajbmeb-843	23	361	)	)	PUNCT
ajbmeb-843	23	362	by	by	ADP
ajbmeb-843	23	363	some	some	DET
ajbmeb-843	23	364	researchers	researcher	NOUN
ajbmeb-843	23	365	or	or	CCONJ
ajbmeb-843	23	366	writers	writer	NOUN
ajbmeb-843	23	367	.	.	PUNCT
ajbmeb-843	24	1	table	table	NOUN
ajbmeb-843	24	2	(	(	PUNCT
ajbmeb-843	24	3	1	1	NUM
ajbmeb-843	24	4	)	)	PUNCT
ajbmeb-843	24	5	definitions	definition	NOUN
ajbmeb-843	24	6	of	of	ADP
ajbmeb-843	24	7	balanced	balanced	ADJ
ajbmeb-843	24	8	scorecard	scorecard	NOUN
ajbmeb-843	24	9	(	(	PUNCT
ajbmeb-843	24	10	bsc	bsc	PROPN
ajbmeb-843	24	11	)	)	PUNCT
ajbmeb-843	24	12	the	the	DET
ajbmeb-843	24	13	definition	definition	NOUN
ajbmeb-843	24	14	source	source	NOUN
ajbmeb-843	24	15	a	a	DET
ajbmeb-843	24	16	set	set	NOUN
ajbmeb-843	24	17	of	of	ADP
ajbmeb-843	24	18	performance	performance	NOUN
ajbmeb-843	24	19	goals	goal	NOUN
ajbmeb-843	24	20	and	and	CCONJ
ajbmeb-843	24	21	results	result	NOUN
ajbmeb-843	24	22	,	,	PUNCT
ajbmeb-843	24	23	which	which	PRON
ajbmeb-843	24	24	show	show	VERB
ajbmeb-843	24	25	how	how	SCONJ
ajbmeb-843	24	26	well	well	ADV
ajbmeb-843	24	27	the	the	DET
ajbmeb-843	24	28	economic	economic	ADJ
ajbmeb-843	24	29	entity	entity	NOUN
ajbmeb-843	24	30	performs	perform	VERB
ajbmeb-843	24	31	in	in	ADP
ajbmeb-843	24	32	achieving	achieve	VERB
ajbmeb-843	24	33	its	its	PRON
ajbmeb-843	24	34	objectives	objective	NOUN
ajbmeb-843	24	35	related	relate	VERB
ajbmeb-843	24	36	to	to	ADP
ajbmeb-843	24	37	stakeholders	stakeholder	NOUN
ajbmeb-843	24	38	.	.	PUNCT
ajbmeb-843	25	1	it	it	PRON
ajbmeb-843	25	2	is	be	AUX
ajbmeb-843	25	3	also	also	ADV
ajbmeb-843	25	4	an	an	DET
ajbmeb-843	25	5	administrative	administrative	ADJ
ajbmeb-843	25	6	tool	tool	NOUN
ajbmeb-843	25	7	that	that	PRON
ajbmeb-843	25	8	contributes	contribute	VERB
ajbmeb-843	25	9	to	to	ADP
ajbmeb-843	25	10	recognizing	recognize	VERB
ajbmeb-843	25	11	the	the	DET
ajbmeb-843	25	12	responsibility	responsibility	NOUN
ajbmeb-843	25	13	of	of	ADP
ajbmeb-843	25	14	the	the	DET
ajbmeb-843	25	15	economic	economic	ADJ
ajbmeb-843	25	16	entity	entity	NOUN
ajbmeb-843	25	17	towards	towards	ADP
ajbmeb-843	25	18	all	all	DET
ajbmeb-843	25	19	stakeholders	stakeholder	NOUN
ajbmeb-843	25	20	,	,	PUNCT
ajbmeb-843	25	21	such	such	ADJ
ajbmeb-843	25	22	as	as	ADP
ajbmeb-843	25	23	employees	employee	NOUN
ajbmeb-843	25	24	,	,	PUNCT
ajbmeb-843	25	25	customers	customer	NOUN
ajbmeb-843	25	26	,	,	PUNCT
ajbmeb-843	25	27	business	business	NOUN
ajbmeb-843	25	28	companies	company	NOUN
ajbmeb-843	25	29	,	,	PUNCT
ajbmeb-843	25	30	suppliers	supplier	NOUN
ajbmeb-843	25	31	,	,	PUNCT
ajbmeb-843	25	32	shareholders	shareholder	NOUN
ajbmeb-843	25	33	,	,	PUNCT
ajbmeb-843	25	34	and	and	CCONJ
ajbmeb-843	25	35	society	society	NOUN
ajbmeb-843	25	36	.	.	PUNCT
ajbmeb-843	26	1	(	(	PUNCT
ajbmeb-843	26	2	maher	maher	PROPN
ajbmeb-843	26	3	et	et	PROPN
ajbmeb-843	26	4	al	al	PROPN
ajbmeb-843	26	5	.	.	PROPN
ajbmeb-843	26	6	,2011:694	,2011:694	PUNCT
ajbmeb-843	26	7	)	)	PUNCT
ajbmeb-843	26	8	an	an	DET
ajbmeb-843	26	9	integrated	integrate	VERB
ajbmeb-843	26	10	set	set	NOUN
ajbmeb-843	26	11	of	of	ADP
ajbmeb-843	26	12	performance	performance	NOUN
ajbmeb-843	26	13	measures	measure	NOUN
ajbmeb-843	26	14	that	that	PRON
ajbmeb-843	26	15	are	be	AUX
ajbmeb-843	26	16	derived	derive	VERB
ajbmeb-843	26	17	from	from	ADP
ajbmeb-843	26	18	the	the	DET
ajbmeb-843	26	19	strategy	strategy	NOUN
ajbmeb-843	26	20	of	of	ADP
ajbmeb-843	26	21	the	the	DET
ajbmeb-843	26	22	economic	economic	ADJ
ajbmeb-843	26	23	entity	entity	NOUN
ajbmeb-843	26	24	,	,	PUNCT
ajbmeb-843	26	25	and	and	CCONJ
ajbmeb-843	26	26	the	the	DET
ajbmeb-843	26	27	strategy	strategy	NOUN
ajbmeb-843	26	28	is	be	AUX
ajbmeb-843	26	29	a	a	DET
ajbmeb-843	26	30	theory	theory	NOUN
ajbmeb-843	26	31	that	that	PRON
ajbmeb-843	26	32	explains	explain	VERB
ajbmeb-843	26	33	how	how	SCONJ
ajbmeb-843	26	34	to	to	PART
ajbmeb-843	26	35	achieve	achieve	VERB
ajbmeb-843	26	36	the	the	DET
ajbmeb-843	26	37	objectives	objective	NOUN
ajbmeb-843	26	38	of	of	ADP
ajbmeb-843	26	39	the	the	DET
ajbmeb-843	26	40	economic	economic	ADJ
ajbmeb-843	26	41	entity	entity	NOUN
ajbmeb-843	26	42	.	.	PUNCT
ajbmeb-843	27	1	(	(	PUNCT
ajbmeb-843	27	2	garrison	garrison	NOUN
ajbmeb-843	27	3	et	et	PROPN
ajbmeb-843	27	4	al	al	PROPN
ajbmeb-843	27	5	.	.	PROPN
ajbmeb-843	27	6	,2015:519	,2015:519	PUNCT
ajbmeb-843	27	7	)	)	PUNCT
ajbmeb-843	27	8	translating	translate	VERB
ajbmeb-843	27	9	the	the	DET
ajbmeb-843	27	10	tasks	task	NOUN
ajbmeb-843	27	11	and	and	CCONJ
ajbmeb-843	27	12	strategy	strategy	NOUN
ajbmeb-843	27	13	of	of	ADP
ajbmeb-843	27	14	the	the	DET
ajbmeb-843	27	15	economic	economic	ADJ
ajbmeb-843	27	16	entity	entity	NOUN
ajbmeb-843	27	17	into	into	ADP
ajbmeb-843	27	18	a	a	DET
ajbmeb-843	27	19	set	set	NOUN
ajbmeb-843	27	20	of	of	ADP
ajbmeb-843	27	21	performance	performance	NOUN
ajbmeb-843	27	22	measures	measure	NOUN
ajbmeb-843	27	23	that	that	PRON
ajbmeb-843	27	24	provide	provide	VERB
ajbmeb-843	27	25	a	a	DET
ajbmeb-843	27	26	framework	framework	NOUN
ajbmeb-843	27	27	for	for	ADP
ajbmeb-843	27	28	the	the	DET
ajbmeb-843	27	29	implementation	implementation	NOUN
ajbmeb-843	27	30	of	of	ADP
ajbmeb-843	27	31	this	this	DET
ajbmeb-843	27	32	strategy	strategy	NOUN
ajbmeb-843	27	33	,	,	PUNCT
ajbmeb-843	27	34	as	as	SCONJ
ajbmeb-843	27	35	the	the	DET
ajbmeb-843	27	36	balanced	balanced	ADJ
ajbmeb-843	27	37	scorecard	scorecard	NOUN
ajbmeb-843	27	38	does	do	AUX
ajbmeb-843	27	39	not	not	PART
ajbmeb-843	27	40	focus	focus	VERB
ajbmeb-843	27	41	on	on	ADP
ajbmeb-843	27	42	financial	financial	ADJ
ajbmeb-843	27	43	goals	goal	NOUN
ajbmeb-843	27	44	only	only	ADV
ajbmeb-843	27	45	,	,	PUNCT
ajbmeb-843	27	46	but	but	CCONJ
ajbmeb-843	27	47	also	also	ADV
ajbmeb-843	27	48	highlights	highlight	VERB
ajbmeb-843	27	49	the	the	DET
ajbmeb-843	27	50	non	non	ADJ
ajbmeb-843	27	51	-	-	ADJ
ajbmeb-843	27	52	financial	financial	ADJ
ajbmeb-843	27	53	(	(	PUNCT
ajbmeb-843	27	54	operational	operational	ADJ
ajbmeb-843	27	55	)	)	PUNCT
ajbmeb-843	27	56	goals	goal	NOUN
ajbmeb-843	27	57	that	that	PRON
ajbmeb-843	27	58	the	the	DET
ajbmeb-843	27	59	economic	economic	ADJ
ajbmeb-843	27	60	entity	entity	NOUN
ajbmeb-843	27	61	must	must	AUX
ajbmeb-843	27	62	achieve	achieve	VERB
ajbmeb-843	27	63	and	and	CCONJ
ajbmeb-843	27	64	maintain	maintain	VERB
ajbmeb-843	27	65	.	.	PUNCT
ajbmeb-843	28	1	(	(	PUNCT
ajbmeb-843	28	2	horngren	horngren	NOUN
ajbmeb-843	28	3	et	et	PROPN
ajbmeb-843	28	4	al	al	PROPN
ajbmeb-843	28	5	,	,	PUNCT
ajbmeb-843	28	6	.	.	PUNCT
ajbmeb-843	29	1	2018:501	2018:501	NUM
ajbmeb-843	29	2	)	)	PUNCT
ajbmeb-843	29	3	from	from	ADP
ajbmeb-843	29	4	the	the	DET
ajbmeb-843	29	5	foregoing	foregoing	NOUN
ajbmeb-843	29	6	,	,	PUNCT
ajbmeb-843	29	7	it	it	PRON
ajbmeb-843	29	8	can	can	AUX
ajbmeb-843	29	9	be	be	AUX
ajbmeb-843	29	10	said	say	VERB
ajbmeb-843	29	11	that	that	SCONJ
ajbmeb-843	29	12	the	the	DET
ajbmeb-843	29	13	balanced	balanced	ADJ
ajbmeb-843	29	14	scorecard	scorecard	NOUN
ajbmeb-843	29	15	(	(	PUNCT
ajbmeb-843	29	16	bsc	bsc	PROPN
ajbmeb-843	29	17	)	)	PUNCT
ajbmeb-843	29	18	is	be	AUX
ajbmeb-843	29	19	a	a	DET
ajbmeb-843	29	20	practical	practical	ADJ
ajbmeb-843	29	21	management	management	NOUN
ajbmeb-843	29	22	technique	technique	NOUN
ajbmeb-843	29	23	used	use	VERB
ajbmeb-843	29	24	by	by	ADP
ajbmeb-843	29	25	economic	economic	ADJ
ajbmeb-843	29	26	entities	entity	NOUN
ajbmeb-843	29	27	to	to	PART
ajbmeb-843	29	28	manage	manage	VERB
ajbmeb-843	29	29	their	their	PRON
ajbmeb-843	29	30	strategies	strategy	NOUN
ajbmeb-843	29	31	in	in	ADP
ajbmeb-843	29	32	the	the	DET
ajbmeb-843	29	33	long	long	ADJ
ajbmeb-843	29	34	term	term	NOUN
ajbmeb-843	29	35	,	,	PUNCT
ajbmeb-843	29	36	based	base	VERB
ajbmeb-843	29	37	on	on	ADP
ajbmeb-843	29	38	its	its	PRON
ajbmeb-843	29	39	four	four	NUM
ajbmeb-843	29	40	perspectives	perspective	NOUN
ajbmeb-843	29	41	(	(	PUNCT
ajbmeb-843	29	42	learning	learning	NOUN
ajbmeb-843	29	43	and	and	CCONJ
ajbmeb-843	29	44	growth	growth	NOUN
ajbmeb-843	29	45	,	,	PUNCT
ajbmeb-843	29	46	internal	internal	ADJ
ajbmeb-843	29	47	operations	operation	NOUN
ajbmeb-843	29	48	,	,	PUNCT
ajbmeb-843	29	49	financial	financial	ADJ
ajbmeb-843	29	50	,	,	PUNCT
ajbmeb-843	29	51	and	and	CCONJ
ajbmeb-843	29	52	customers	customer	NOUN
ajbmeb-843	29	53	)	)	PUNCT
ajbmeb-843	29	54	and	and	CCONJ
ajbmeb-843	29	55	through	through	ADP
ajbmeb-843	29	56	which	which	PRON
ajbmeb-843	29	57	the	the	DET
ajbmeb-843	29	58	tasks	task	NOUN
ajbmeb-843	29	59	and	and	CCONJ
ajbmeb-843	29	60	strategy	strategy	NOUN
ajbmeb-843	29	61	of	of	ADP
ajbmeb-843	29	62	the	the	DET
ajbmeb-843	29	63	economic	economic	ADJ
ajbmeb-843	29	64	entity	entity	NOUN
ajbmeb-843	29	65	are	be	AUX
ajbmeb-843	29	66	translated	translate	VERB
ajbmeb-843	29	67	into	into	ADP
ajbmeb-843	29	68	goals	goal	NOUN
ajbmeb-843	29	69	and	and	CCONJ
ajbmeb-843	29	70	indicators	indicator	NOUN
ajbmeb-843	29	71	,	,	PUNCT
ajbmeb-843	29	72	as	as	SCONJ
ajbmeb-843	29	73	it	it	PRON
ajbmeb-843	29	74	aims	aim	VERB
ajbmeb-843	29	75	to	to	PART
ajbmeb-843	29	76	achieve	achieve	VERB
ajbmeb-843	29	77	a	a	DET
ajbmeb-843	29	78	balance	balance	NOUN
ajbmeb-843	29	79	between	between	ADP
ajbmeb-843	29	80	the	the	DET
ajbmeb-843	29	81	organizational	organizational	ADJ
ajbmeb-843	29	82	vision	vision	NOUN
ajbmeb-843	29	83	and	and	CCONJ
ajbmeb-843	29	84	the	the	DET
ajbmeb-843	29	85	strategic	strategic	ADJ
ajbmeb-843	29	86	mission	mission	NOUN
ajbmeb-843	29	87	.	.	PUNCT
ajbmeb-843	30	1	secondly	secondly	ADV
ajbmeb-843	30	2	,	,	PUNCT
ajbmeb-843	30	3	perspectives	perspective	NOUN
ajbmeb-843	30	4	of	of	ADP
ajbmeb-843	30	5	the	the	DET
ajbmeb-843	30	6	balanced	balanced	ADJ
ajbmeb-843	30	7	scorecard	scorecard	NOUN
ajbmeb-843	30	8	bsc	bsc	PROPN
ajbmeb-843	30	9	contributes	contribute	VERB
ajbmeb-843	30	10	to	to	ADP
ajbmeb-843	30	11	providing	provide	VERB
ajbmeb-843	30	12	the	the	DET
ajbmeb-843	30	13	necessary	necessary	ADJ
ajbmeb-843	30	14	information	information	NOUN
ajbmeb-843	30	15	that	that	PRON
ajbmeb-843	30	16	helps	help	VERB
ajbmeb-843	30	17	the	the	DET
ajbmeb-843	30	18	management	management	NOUN
ajbmeb-843	30	19	of	of	ADP
ajbmeb-843	30	20	the	the	DET
ajbmeb-843	30	21	economic	economic	ADJ
ajbmeb-843	30	22	entity	entity	NOUN
ajbmeb-843	30	23	to	to	PART
ajbmeb-843	30	24	establish	establish	VERB
ajbmeb-843	30	25	a	a	DET
ajbmeb-843	30	26	strategic	strategic	ADJ
ajbmeb-843	30	27	focus	focus	NOUN
ajbmeb-843	30	28	by	by	ADP
ajbmeb-843	30	29	translating	translate	VERB
ajbmeb-843	30	30	the	the	DET
ajbmeb-843	30	31	economic	economic	ADJ
ajbmeb-843	30	32	entity	entity	NOUN
ajbmeb-843	30	33	strategy	strategy	NOUN
ajbmeb-843	30	34	into	into	ADP
ajbmeb-843	30	35	operational	operational	ADJ
ajbmeb-843	30	36	objectives	objective	NOUN
ajbmeb-843	30	37	and	and	CCONJ
ajbmeb-843	30	38	performance	performance	NOUN
ajbmeb-843	30	39	measures	measure	NOUN
ajbmeb-843	30	40	for	for	ADP
ajbmeb-843	30	41	four	four	NUM
ajbmeb-843	30	42	different	different	ADJ
ajbmeb-843	30	43	perspectives	perspective	NOUN
ajbmeb-843	30	44	:	:	PUNCT
ajbmeb-843	30	45	the	the	DET
ajbmeb-843	30	46	customer	customer	NOUN
ajbmeb-843	30	47	perspective	perspective	NOUN
ajbmeb-843	30	48	,	,	PUNCT
ajbmeb-843	30	49	the	the	DET
ajbmeb-843	30	50	financial	financial	ADJ
ajbmeb-843	30	51	perspective	perspective	NOUN
ajbmeb-843	30	52	,	,	PUNCT
ajbmeb-843	30	53	the	the	DET
ajbmeb-843	30	54	internal	internal	ADJ
ajbmeb-843	30	55	operations	operation	NOUN
ajbmeb-843	30	56	perspective	perspective	NOUN
ajbmeb-843	30	57	,	,	PUNCT
ajbmeb-843	30	58	and	and	CCONJ
ajbmeb-843	30	59	the	the	DET
ajbmeb-843	30	60	learning	learning	NOUN
ajbmeb-843	30	61	and	and	CCONJ
ajbmeb-843	30	62	growth	growth	NOUN
ajbmeb-843	30	63	perspective	perspective	NOUN
ajbmeb-843	30	64	(	(	PUNCT
ajbmeb-843	30	65	hansen	hansen	PROPN
ajbmeb-843	30	66	et	et	PROPN
ajbmeb-843	30	67	al	al	PROPN
ajbmeb-843	30	68	.	.	PROPN
ajbmeb-843	30	69	,	,	PUNCT
ajbmeb-843	30	70	2009	2009	NUM
ajbmeb-843	30	71	:	:	PUNCT
ajbmeb-843	30	72	471	471	NUM
ajbmeb-843	30	73	)	)	PUNCT
ajbmeb-843	30	74	.	.	PUNCT
ajbmeb-843	31	1	1	1	NUM
ajbmeb-843	31	2	-	-	NUM
ajbmeb-843	31	3	financial	financial	ADJ
ajbmeb-843	31	4	perspective	perspective	NOUN
ajbmeb-843	31	5	this	this	DET
ajbmeb-843	31	6	perspective	perspective	NOUN
ajbmeb-843	31	7	focuses	focus	VERB
ajbmeb-843	31	8	on	on	ADP
ajbmeb-843	31	9	the	the	DET
ajbmeb-843	31	10	financial	financial	ADJ
ajbmeb-843	31	11	condition	condition	NOUN
ajbmeb-843	31	12	of	of	ADP
ajbmeb-843	31	13	the	the	DET
ajbmeb-843	31	14	economic	economic	ADJ
ajbmeb-843	31	15	entity	entity	NOUN
ajbmeb-843	31	16	,	,	PUNCT
ajbmeb-843	31	17	as	as	SCONJ
ajbmeb-843	31	18	it	it	PRON
ajbmeb-843	31	19	answers	answer	VERB
ajbmeb-843	31	20	the	the	DET
ajbmeb-843	31	21	following	follow	VERB
ajbmeb-843	31	22	questions	question	NOUN
ajbmeb-843	31	23	:	:	PUNCT
ajbmeb-843	31	24	how	how	SCONJ
ajbmeb-843	31	25	do	do	AUX
ajbmeb-843	31	26	we	we	PRON
ajbmeb-843	31	27	view	view	VERB
ajbmeb-843	31	28	our	our	PRON
ajbmeb-843	31	29	shareholders	shareholder	NOUN
ajbmeb-843	31	30	?	?	PUNCT
ajbmeb-843	32	1	is	be	AUX
ajbmeb-843	32	2	the	the	DET
ajbmeb-843	32	3	economic	economic	ADJ
ajbmeb-843	32	4	entity	entity	NOUN
ajbmeb-843	32	5	financially	financially	ADV
ajbmeb-843	32	6	sound	sound	ADJ
ajbmeb-843	32	7	?	?	PUNCT
ajbmeb-843	33	1	are	be	AUX
ajbmeb-843	33	2	the	the	DET
ajbmeb-843	33	3	strategies	strategy	NOUN
ajbmeb-843	33	4	and	and	CCONJ
ajbmeb-843	33	5	efforts	effort	NOUN
ajbmeb-843	33	6	exerted	exert	VERB
ajbmeb-843	33	7	reflected	reflect	VERB
ajbmeb-843	33	8	in	in	ADP
ajbmeb-843	33	9	the	the	DET
ajbmeb-843	33	10	financial	financial	ADJ
ajbmeb-843	33	11	figures	figure	NOUN
ajbmeb-843	33	12	?	?	PUNCT
ajbmeb-843	34	1	typical	typical	ADJ
ajbmeb-843	34	2	financial	financial	ADJ
ajbmeb-843	34	3	measures	measure	NOUN
ajbmeb-843	34	4	include	include	VERB
ajbmeb-843	34	5	return	return	NOUN
ajbmeb-843	34	6	on	on	ADP
ajbmeb-843	34	7	investment	investment	NOUN
ajbmeb-843	34	8	,	,	PUNCT
ajbmeb-843	34	9	profit	profit	NOUN
ajbmeb-843	34	10	margin	margin	NOUN
ajbmeb-843	34	11	,	,	PUNCT
ajbmeb-843	34	12	and	and	CCONJ
ajbmeb-843	34	13	value	value	NOUN
ajbmeb-843	34	14	shareholders	shareholder	NOUN
ajbmeb-843	34	15	,	,	PUNCT
ajbmeb-843	34	16	etc	etc	X
ajbmeb-843	34	17	.	.	X
ajbmeb-843	34	18	although	although	SCONJ
ajbmeb-843	34	19	these	these	PRON
ajbmeb-843	34	20	are	be	AUX
ajbmeb-843	34	21	the	the	DET
ajbmeb-843	34	22	traditional	traditional	ADJ
ajbmeb-843	34	23	measures	measure	NOUN
ajbmeb-843	34	24	of	of	ADP
ajbmeb-843	34	25	performance	performance	NOUN
ajbmeb-843	34	26	measurement	measurement	NOUN
ajbmeb-843	34	27	,	,	PUNCT
ajbmeb-843	34	28	they	they	PRON
ajbmeb-843	34	29	are	be	AUX
ajbmeb-843	34	30	still	still	ADV
ajbmeb-843	34	31	important	important	ADJ
ajbmeb-843	34	32	because	because	SCONJ
ajbmeb-843	34	33	they	they	PRON
ajbmeb-843	34	34	will	will	AUX
ajbmeb-843	34	35	determine	determine	VERB
ajbmeb-843	34	36	whether	whether	SCONJ
ajbmeb-843	34	37	american	american	ADJ
ajbmeb-843	34	38	journal	journal	PROPN
ajbmeb-843	34	39	of	of	ADP
ajbmeb-843	34	40	business	business	NOUN
ajbmeb-843	34	41	management	management	NOUN
ajbmeb-843	34	42	,	,	PUNCT
ajbmeb-843	34	43	economics	economic	NOUN
ajbmeb-843	34	44	and	and	CCONJ
ajbmeb-843	34	45	banking	banking	NOUN
ajbmeb-843	34	46	volume	volume	NOUN
ajbmeb-843	34	47	12	12	NUM
ajbmeb-843	34	48	may	may	PROPN
ajbmeb-843	34	49	,	,	PUNCT
ajbmeb-843	34	50	2023	2023	NUM
ajbmeb-843	34	51	p	p	NOUN
ajbmeb-843	34	52	a	a	DET
ajbmeb-843	34	53	g	g	NOUN
ajbmeb-843	34	54	e	e	NOUN
ajbmeb-843	34	55	|	|	ADV
ajbmeb-843	34	56	92	92	NUM
ajbmeb-843	34	57	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-843	34	58	the	the	DET
ajbmeb-843	34	59	operational	operational	ADJ
ajbmeb-843	34	60	improvements	improvement	NOUN
ajbmeb-843	34	61	are	be	AUX
ajbmeb-843	34	62	reflected	reflect	VERB
ajbmeb-843	34	63	in	in	ADP
ajbmeb-843	34	64	the	the	DET
ajbmeb-843	34	65	financial	financial	ADJ
ajbmeb-843	34	66	numbers	number	NOUN
ajbmeb-843	34	67	,	,	PUNCT
ajbmeb-843	34	68	and	and	CCONJ
ajbmeb-843	34	69	therefore	therefore	ADV
ajbmeb-843	34	70	the	the	DET
ajbmeb-843	34	71	correlation	correlation	NOUN
ajbmeb-843	34	72	between	between	ADP
ajbmeb-843	34	73	financial	financial	ADJ
ajbmeb-843	34	74	and	and	CCONJ
ajbmeb-843	34	75	operational	operational	ADJ
ajbmeb-843	34	76	measures	measure	NOUN
ajbmeb-843	34	77	should	should	AUX
ajbmeb-843	34	78	be	be	AUX
ajbmeb-843	34	79	known	know	VERB
ajbmeb-843	34	80	and	and	CCONJ
ajbmeb-843	34	81	a	a	DET
ajbmeb-843	34	82	good	good	ADJ
ajbmeb-843	34	83	balance	balance	NOUN
ajbmeb-843	34	84	should	should	AUX
ajbmeb-843	34	85	be	be	AUX
ajbmeb-843	34	86	achieved	achieve	VERB
ajbmeb-843	34	87	between	between	ADP
ajbmeb-843	34	88	them	they	PRON
ajbmeb-843	34	89	(	(	PUNCT
ajbmeb-843	34	90	sahasrabuddhe	sahasrabuddhe	NOUN
ajbmeb-843	34	91	,	,	PUNCT
ajbmeb-843	34	92	2021	2021	NUM
ajbmeb-843	34	93	:	:	PUNCT
ajbmeb-843	34	94	33	33	NUM
ajbmeb-843	34	95	&	&	CCONJ
ajbmeb-843	34	96	raut	raut	PROPN
ajbmeb-843	34	97	)	)	PUNCT
ajbmeb-843	34	98	.	.	PUNCT
ajbmeb-843	35	1	2customer	2customer	NUM
ajbmeb-843	35	2	perspective	perspective	NOUN
ajbmeb-843	35	3	this	this	DET
ajbmeb-843	35	4	perspective	perspective	NOUN
ajbmeb-843	35	5	focuses	focus	VERB
ajbmeb-843	35	6	on	on	ADP
ajbmeb-843	35	7	customers	customer	NOUN
ajbmeb-843	35	8	,	,	PUNCT
ajbmeb-843	35	9	as	as	SCONJ
ajbmeb-843	35	10	its	its	PRON
ajbmeb-843	35	11	measures	measure	NOUN
ajbmeb-843	35	12	are	be	AUX
ajbmeb-843	35	13	used	use	VERB
ajbmeb-843	35	14	to	to	PART
ajbmeb-843	35	15	assess	assess	VERB
ajbmeb-843	35	16	the	the	DET
ajbmeb-843	35	17	extent	extent	NOUN
ajbmeb-843	35	18	of	of	ADP
ajbmeb-843	35	19	customer	customer	NOUN
ajbmeb-843	35	20	satisfaction	satisfaction	NOUN
ajbmeb-843	35	21	,	,	PUNCT
ajbmeb-843	35	22	and	and	CCONJ
ajbmeb-843	35	23	these	these	DET
ajbmeb-843	35	24	measures	measure	NOUN
ajbmeb-843	35	25	may	may	AUX
ajbmeb-843	35	26	include	include	VERB
ajbmeb-843	35	27	some	some	DET
ajbmeb-843	35	28	indicators	indicator	NOUN
ajbmeb-843	35	29	such	such	ADJ
ajbmeb-843	35	30	as	as	ADP
ajbmeb-843	35	31	time	time	NOUN
ajbmeb-843	35	32	commitment	commitment	NOUN
ajbmeb-843	35	33	,	,	PUNCT
ajbmeb-843	35	34	level	level	NOUN
ajbmeb-843	35	35	of	of	ADP
ajbmeb-843	35	36	quality	quality	NOUN
ajbmeb-843	35	37	of	of	ADP
ajbmeb-843	35	38	service	service	NOUN
ajbmeb-843	35	39	provided	provide	VERB
ajbmeb-843	35	40	,	,	PUNCT
ajbmeb-843	35	41	and	and	CCONJ
ajbmeb-843	35	42	other	other	ADJ
ajbmeb-843	35	43	indicators	indicator	NOUN
ajbmeb-843	35	44	,	,	PUNCT
ajbmeb-843	35	45	as	as	SCONJ
ajbmeb-843	35	46	the	the	DET
ajbmeb-843	35	47	main	main	ADJ
ajbmeb-843	35	48	objective	objective	NOUN
ajbmeb-843	35	49	of	of	ADP
ajbmeb-843	35	50	this	this	DET
ajbmeb-843	35	51	perspective	perspective	NOUN
ajbmeb-843	35	52	is	be	AUX
ajbmeb-843	35	53	to	to	PART
ajbmeb-843	35	54	ensure	ensure	VERB
ajbmeb-843	35	55	customer	customer	NOUN
ajbmeb-843	35	56	satisfaction	satisfaction	NOUN
ajbmeb-843	35	57	with	with	ADP
ajbmeb-843	35	58	the	the	DET
ajbmeb-843	35	59	service	service	NOUN
ajbmeb-843	35	60	provided	provide	VERB
ajbmeb-843	35	61	by	by	ADP
ajbmeb-843	35	62	economic	economic	ADJ
ajbmeb-843	35	63	entity	entity	NOUN
ajbmeb-843	35	64	,	,	PUNCT
ajbmeb-843	35	65	as	as	SCONJ
ajbmeb-843	35	66	this	this	PRON
ajbmeb-843	35	67	will	will	AUX
ajbmeb-843	35	68	encourage	encourage	VERB
ajbmeb-843	35	69	their	their	PRON
ajbmeb-843	35	70	behavior	behavior	NOUN
ajbmeb-843	35	71	towards	towards	ADP
ajbmeb-843	35	72	it	it	PRON
ajbmeb-843	35	73	(	(	PUNCT
ajbmeb-843	35	74	oliveira	oliveira	PROPN
ajbmeb-843	35	75	et	et	PROPN
ajbmeb-843	35	76	al	al	PROPN
ajbmeb-843	35	77	.	.	PROPN
ajbmeb-843	35	78	,	,	PUNCT
ajbmeb-843	35	79	2021	2021	NUM
ajbmeb-843	35	80	:	:	PUNCT
ajbmeb-843	36	1	8)	8)	NUM
ajbmeb-843	36	2	.	.	PUNCT
ajbmeb-843	37	1	3internal	3internal	NUM
ajbmeb-843	37	2	operations	operation	NOUN
ajbmeb-843	37	3	perspective	perspective	VERB
ajbmeb-843	37	4	the	the	DET
ajbmeb-843	37	5	internal	internal	ADJ
ajbmeb-843	37	6	operations	operation	NOUN
ajbmeb-843	37	7	perspective	perspective	NOUN
ajbmeb-843	37	8	focuses	focus	VERB
ajbmeb-843	37	9	on	on	ADP
ajbmeb-843	37	10	the	the	DET
ajbmeb-843	37	11	activities	activity	NOUN
ajbmeb-843	37	12	carried	carry	VERB
ajbmeb-843	37	13	out	out	ADP
ajbmeb-843	37	14	by	by	ADP
ajbmeb-843	37	15	the	the	DET
ajbmeb-843	37	16	economic	economic	ADJ
ajbmeb-843	37	17	entity	entity	NOUN
ajbmeb-843	37	18	that	that	PRON
ajbmeb-843	37	19	enable	enable	VERB
ajbmeb-843	37	20	it	it	PRON
ajbmeb-843	37	21	to	to	PART
ajbmeb-843	37	22	be	be	AUX
ajbmeb-843	37	23	distinguished	distinguish	VERB
ajbmeb-843	37	24	and	and	CCONJ
ajbmeb-843	37	25	thus	thus	ADV
ajbmeb-843	37	26	lead	lead	VERB
ajbmeb-843	37	27	to	to	ADP
ajbmeb-843	37	28	achieving	achieve	VERB
ajbmeb-843	37	29	the	the	DET
ajbmeb-843	37	30	expected	expect	VERB
ajbmeb-843	37	31	desires	desire	NOUN
ajbmeb-843	37	32	of	of	ADP
ajbmeb-843	37	33	customers	customer	NOUN
ajbmeb-843	37	34	efficiently	efficiently	ADV
ajbmeb-843	37	35	and	and	CCONJ
ajbmeb-843	37	36	effectively	effectively	ADV
ajbmeb-843	37	37	,	,	PUNCT
ajbmeb-843	37	38	as	as	ADV
ajbmeb-843	37	39	well	well	ADV
ajbmeb-843	37	40	as	as	ADP
ajbmeb-843	37	41	achieving	achieve	VERB
ajbmeb-843	37	42	distinguished	distinguished	ADJ
ajbmeb-843	37	43	financial	financial	ADJ
ajbmeb-843	37	44	results	result	NOUN
ajbmeb-843	37	45	that	that	PRON
ajbmeb-843	37	46	are	be	AUX
ajbmeb-843	37	47	satisfactory	satisfactory	ADJ
ajbmeb-843	37	48	to	to	ADP
ajbmeb-843	37	49	shareholders	shareholder	NOUN
ajbmeb-843	37	50	.	.	PUNCT
ajbmeb-843	38	1	this	this	DET
ajbmeb-843	38	2	perspective	perspective	NOUN
ajbmeb-843	38	3	also	also	ADV
ajbmeb-843	38	4	includes	include	VERB
ajbmeb-843	38	5	innovations	innovation	NOUN
ajbmeb-843	38	6	that	that	PRON
ajbmeb-843	38	7	lead	lead	VERB
ajbmeb-843	38	8	to	to	ADP
ajbmeb-843	38	9	the	the	DET
ajbmeb-843	38	10	introduction	introduction	NOUN
ajbmeb-843	38	11	of	of	ADP
ajbmeb-843	38	12	new	new	ADJ
ajbmeb-843	38	13	services	service	NOUN
ajbmeb-843	38	14	that	that	PRON
ajbmeb-843	38	15	satisfy	satisfy	VERB
ajbmeb-843	38	16	existing	exist	VERB
ajbmeb-843	38	17	and	and	CCONJ
ajbmeb-843	38	18	new	new	ADJ
ajbmeb-843	38	19	customers	customer	NOUN
ajbmeb-843	38	20	(	(	PUNCT
ajbmeb-843	38	21	abd	abd	PROPN
ajbmeb-843	38	22	elaal	elaal	PROPN
ajbmeb-843	38	23	et	et	PROPN
ajbmeb-843	38	24	al	al	PROPN
ajbmeb-843	38	25	.	.	PROPN
ajbmeb-843	38	26	,	,	PUNCT
ajbmeb-843	38	27	2021	2021	NUM
ajbmeb-843	38	28	:	:	PUNCT
ajbmeb-843	38	29	132	132	NUM
ajbmeb-843	38	30	)	)	PUNCT
ajbmeb-843	38	31	.	.	PUNCT
ajbmeb-843	39	1	4	4	NUM
ajbmeb-843	39	2	-	-	PUNCT
ajbmeb-843	39	3	learning	learn	VERB
ajbmeb-843	39	4	and	and	CCONJ
ajbmeb-843	39	5	development	development	NOUN
ajbmeb-843	39	6	perspective	perspective	NOUN
ajbmeb-843	39	7	this	this	DET
ajbmeb-843	39	8	perspective	perspective	NOUN
ajbmeb-843	39	9	focuses	focus	VERB
ajbmeb-843	39	10	on	on	ADP
ajbmeb-843	39	11	the	the	DET
ajbmeb-843	39	12	infrastructure	infrastructure	NOUN
ajbmeb-843	39	13	of	of	ADP
ajbmeb-843	39	14	the	the	DET
ajbmeb-843	39	15	economic	economic	ADJ
ajbmeb-843	39	16	entity	entity	NOUN
ajbmeb-843	39	17	represented	represent	VERB
ajbmeb-843	39	18	in	in	ADP
ajbmeb-843	39	19	human	human	ADJ
ajbmeb-843	39	20	capital	capital	NOUN
ajbmeb-843	39	21	,	,	PUNCT
ajbmeb-843	39	22	regulations	regulation	NOUN
ajbmeb-843	39	23	and	and	CCONJ
ajbmeb-843	39	24	regulatory	regulatory	ADJ
ajbmeb-843	39	25	procedures	procedure	NOUN
ajbmeb-843	39	26	.	.	PUNCT
ajbmeb-843	40	1	this	this	DET
ajbmeb-843	40	2	perspective	perspective	NOUN
ajbmeb-843	40	3	includes	include	VERB
ajbmeb-843	40	4	determining	determine	VERB
ajbmeb-843	40	5	how	how	SCONJ
ajbmeb-843	40	6	the	the	DET
ajbmeb-843	40	7	economic	economic	ADJ
ajbmeb-843	40	8	entity	entity	NOUN
ajbmeb-843	40	9	can	can	AUX
ajbmeb-843	40	10	continue	continue	VERB
ajbmeb-843	40	11	to	to	PART
ajbmeb-843	40	12	develop	develop	VERB
ajbmeb-843	40	13	,	,	PUNCT
ajbmeb-843	40	14	innovate	innovate	VERB
ajbmeb-843	40	15	and	and	CCONJ
ajbmeb-843	40	16	create	create	VERB
ajbmeb-843	40	17	higher	high	ADJ
ajbmeb-843	40	18	value	value	NOUN
ajbmeb-843	40	19	by	by	ADP
ajbmeb-843	40	20	focusing	focus	VERB
ajbmeb-843	40	21	on	on	ADP
ajbmeb-843	40	22	developing	develop	VERB
ajbmeb-843	40	23	the	the	DET
ajbmeb-843	40	24	capabilities	capability	NOUN
ajbmeb-843	40	25	of	of	ADP
ajbmeb-843	40	26	its	its	PRON
ajbmeb-843	40	27	employees	employee	NOUN
ajbmeb-843	40	28	.	.	PUNCT
ajbmeb-843	41	1	there	there	PRON
ajbmeb-843	41	2	are	be	VERB
ajbmeb-843	41	3	multiple	multiple	ADJ
ajbmeb-843	41	4	measures	measure	NOUN
ajbmeb-843	41	5	for	for	ADP
ajbmeb-843	41	6	this	this	DET
ajbmeb-843	41	7	perspective	perspective	NOUN
ajbmeb-843	41	8	,	,	PUNCT
ajbmeb-843	41	9	which	which	PRON
ajbmeb-843	41	10	include	include	VERB
ajbmeb-843	41	11	:	:	PUNCT
ajbmeb-843	41	12	employee	employee	NOUN
ajbmeb-843	41	13	satisfaction	satisfaction	NOUN
ajbmeb-843	41	14	measure	measure	NOUN
ajbmeb-843	41	15	,	,	PUNCT
ajbmeb-843	41	16	employee	employee	NOUN
ajbmeb-843	41	17	retention	retention	NOUN
ajbmeb-843	41	18	measure	measure	NOUN
ajbmeb-843	41	19	,	,	PUNCT
ajbmeb-843	41	20	employee	employee	NOUN
ajbmeb-843	41	21	training	training	NOUN
ajbmeb-843	41	22	measure	measure	NOUN
ajbmeb-843	41	23	,	,	PUNCT
ajbmeb-843	41	24	and	and	CCONJ
ajbmeb-843	41	25	other	other	ADJ
ajbmeb-843	41	26	measures	measure	NOUN
ajbmeb-843	41	27	related	relate	VERB
ajbmeb-843	41	28	to	to	ADP
ajbmeb-843	41	29	the	the	DET
ajbmeb-843	41	30	efficiency	efficiency	NOUN
ajbmeb-843	41	31	of	of	ADP
ajbmeb-843	41	32	the	the	DET
ajbmeb-843	41	33	economic	economic	ADJ
ajbmeb-843	41	34	entity	entity	NOUN
ajbmeb-843	41	35	(	(	PUNCT
ajbmeb-843	41	36	atieh	atieh	NOUN
ajbmeb-843	41	37	,	,	PUNCT
ajbmeb-843	41	38	2016	2016	NUM
ajbmeb-843	41	39	:	:	PUNCT
ajbmeb-843	41	40	313	313	NUM
ajbmeb-843	41	41	&	&	CCONJ
ajbmeb-843	41	42	al	al	PROPN
ajbmeb-843	41	43	-	-	PUNCT
ajbmeb-843	41	44	haj	haj	PROPN
ajbmeb-843	41	45	ahmad	ahmad	PROPN
ajbmeb-843	41	46	)	)	PUNCT
ajbmeb-843	41	47	.	.	PUNCT
ajbmeb-843	42	1	third	third	ADJ
ajbmeb-843	42	2	/	/	PUNCT
ajbmeb-843	42	3	the	the	DET
ajbmeb-843	42	4	concept	concept	NOUN
ajbmeb-843	42	5	of	of	ADP
ajbmeb-843	42	6	performance	performance	NOUN
ajbmeb-843	42	7	evaluation	evaluation	NOUN
ajbmeb-843	42	8	performance	performance	NOUN
ajbmeb-843	42	9	appraisal	appraisal	NOUN
ajbmeb-843	42	10	is	be	AUX
ajbmeb-843	42	11	one	one	NUM
ajbmeb-843	42	12	of	of	ADP
ajbmeb-843	42	13	the	the	DET
ajbmeb-843	42	14	administrative	administrative	ADJ
ajbmeb-843	42	15	methods	method	NOUN
ajbmeb-843	42	16	that	that	PRON
ajbmeb-843	42	17	should	should	AUX
ajbmeb-843	42	18	be	be	AUX
ajbmeb-843	42	19	practiced	practice	VERB
ajbmeb-843	42	20	in	in	ADP
ajbmeb-843	42	21	any	any	DET
ajbmeb-843	42	22	economic	economic	ADJ
ajbmeb-843	42	23	entity	entity	NOUN
ajbmeb-843	42	24	,	,	PUNCT
ajbmeb-843	42	25	whether	whether	SCONJ
ajbmeb-843	42	26	service	service	NOUN
ajbmeb-843	42	27	or	or	CCONJ
ajbmeb-843	42	28	profit	profit	NOUN
ajbmeb-843	42	29	-	-	PUNCT
ajbmeb-843	42	30	oriented	orient	VERB
ajbmeb-843	42	31	,	,	PUNCT
ajbmeb-843	42	32	as	as	SCONJ
ajbmeb-843	42	33	it	it	PRON
ajbmeb-843	42	34	shows	show	VERB
ajbmeb-843	42	35	the	the	DET
ajbmeb-843	42	36	ability	ability	NOUN
ajbmeb-843	42	37	of	of	ADP
ajbmeb-843	42	38	that	that	DET
ajbmeb-843	42	39	entity	entity	NOUN
ajbmeb-843	42	40	to	to	PART
ajbmeb-843	42	41	achieve	achieve	VERB
ajbmeb-843	42	42	its	its	PRON
ajbmeb-843	42	43	goals	goal	NOUN
ajbmeb-843	42	44	,	,	PUNCT
ajbmeb-843	42	45	identify	identify	VERB
ajbmeb-843	42	46	deviations	deviation	NOUN
ajbmeb-843	42	47	from	from	ADP
ajbmeb-843	42	48	those	those	DET
ajbmeb-843	42	49	goals	goal	NOUN
ajbmeb-843	42	50	and	and	CCONJ
ajbmeb-843	42	51	try	try	VERB
ajbmeb-843	42	52	to	to	PART
ajbmeb-843	42	53	address	address	VERB
ajbmeb-843	42	54	them	they	PRON
ajbmeb-843	42	55	,	,	PUNCT
ajbmeb-843	42	56	which	which	PRON
ajbmeb-843	42	57	helps	help	VERB
ajbmeb-843	42	58	the	the	DET
ajbmeb-843	42	59	economic	economic	ADJ
ajbmeb-843	42	60	entity	entity	NOUN
ajbmeb-843	42	61	’s	’s	PART
ajbmeb-843	42	62	management	management	NOUN
ajbmeb-843	42	63	in	in	ADP
ajbmeb-843	42	64	making	make	VERB
ajbmeb-843	42	65	the	the	DET
ajbmeb-843	42	66	necessary	necessary	ADJ
ajbmeb-843	42	67	decisions	decision	NOUN
ajbmeb-843	42	68	to	to	PART
ajbmeb-843	42	69	define	define	VERB
ajbmeb-843	42	70	its	its	PRON
ajbmeb-843	42	71	goals	goal	NOUN
ajbmeb-843	42	72	.	.	PUNCT
ajbmeb-843	43	1	and	and	CCONJ
ajbmeb-843	43	2	its	its	PRON
ajbmeb-843	43	3	strategic	strategic	ADJ
ajbmeb-843	43	4	path	path	NOUN
ajbmeb-843	43	5	(	(	PUNCT
ajbmeb-843	43	6	long	long	ADJ
ajbmeb-843	43	7	-	-	PUNCT
ajbmeb-843	43	8	term	term	NOUN
ajbmeb-843	43	9	)	)	PUNCT
ajbmeb-843	43	10	(	(	PUNCT
ajbmeb-843	43	11	al	al	PROPN
ajbmeb-843	43	12	-	-	PUNCT
ajbmeb-843	43	13	nuaimi	nuaimi	NOUN
ajbmeb-843	43	14	,	,	PUNCT
ajbmeb-843	43	15	2007	2007	NUM
ajbmeb-843	43	16	:	:	PUNCT
ajbmeb-843	43	17	131	131	NUM
ajbmeb-843	43	18	)	)	PUNCT
ajbmeb-843	43	19	.	.	PUNCT
ajbmeb-843	44	1	there	there	PRON
ajbmeb-843	44	2	have	have	AUX
ajbmeb-843	44	3	been	be	AUX
ajbmeb-843	44	4	several	several	ADJ
ajbmeb-843	44	5	definitions	definition	NOUN
ajbmeb-843	44	6	of	of	ADP
ajbmeb-843	44	7	the	the	DET
ajbmeb-843	44	8	performance	performance	NOUN
ajbmeb-843	44	9	appraisal	appraisal	NOUN
ajbmeb-843	44	10	process	process	NOUN
ajbmeb-843	44	11	,	,	PUNCT
ajbmeb-843	44	12	including	include	VERB
ajbmeb-843	44	13	the	the	DET
ajbmeb-843	44	14	following	following	NOUN
ajbmeb-843	44	15	:	:	PUNCT
ajbmeb-843	44	16	elsharawy	elsharawy	PROPN
ajbmeb-843	44	17	defined	define	VERB
ajbmeb-843	44	18	performance	performance	NOUN
ajbmeb-843	44	19	evaluation	evaluation	NOUN
ajbmeb-843	44	20	as	as	ADP
ajbmeb-843	44	21	the	the	DET
ajbmeb-843	44	22	periodic	periodic	ADJ
ajbmeb-843	44	23	review	review	NOUN
ajbmeb-843	44	24	or	or	CCONJ
ajbmeb-843	44	25	verification	verification	NOUN
ajbmeb-843	44	26	of	of	ADP
ajbmeb-843	44	27	the	the	DET
ajbmeb-843	44	28	activities	activity	NOUN
ajbmeb-843	44	29	and	and	CCONJ
ajbmeb-843	44	30	operations	operation	NOUN
ajbmeb-843	44	31	of	of	ADP
ajbmeb-843	44	32	the	the	DET
ajbmeb-843	44	33	economic	economic	ADJ
ajbmeb-843	44	34	entity	entity	NOUN
ajbmeb-843	44	35	in	in	ADP
ajbmeb-843	44	36	order	order	NOUN
ajbmeb-843	44	37	to	to	PART
ajbmeb-843	44	38	ensure	ensure	VERB
ajbmeb-843	44	39	the	the	DET
ajbmeb-843	44	40	achievement	achievement	NOUN
ajbmeb-843	44	41	of	of	ADP
ajbmeb-843	44	42	the	the	DET
ajbmeb-843	44	43	set	set	NOUN
ajbmeb-843	44	44	goals	goal	NOUN
ajbmeb-843	44	45	(	(	PUNCT
ajbmeb-843	44	46	elsharawy	elsharawy	PROPN
ajbmeb-843	44	47	,	,	PUNCT
ajbmeb-843	44	48	2006:32	2006:32	NUM
ajbmeb-843	44	49	)	)	PUNCT
ajbmeb-843	44	50	.	.	PUNCT
ajbmeb-843	45	1	others	other	NOUN
ajbmeb-843	45	2	defined	define	VERB
ajbmeb-843	45	3	it	it	PRON
ajbmeb-843	45	4	as	as	ADP
ajbmeb-843	45	5	the	the	DET
ajbmeb-843	45	6	process	process	NOUN
ajbmeb-843	45	7	through	through	ADP
ajbmeb-843	45	8	which	which	PRON
ajbmeb-843	45	9	managers	manager	NOUN
ajbmeb-843	45	10	at	at	ADP
ajbmeb-843	45	11	all	all	DET
ajbmeb-843	45	12	levels	level	NOUN
ajbmeb-843	45	13	acquire	acquire	VERB
ajbmeb-843	45	14	information	information	NOUN
ajbmeb-843	45	15	about	about	ADP
ajbmeb-843	45	16	the	the	DET
ajbmeb-843	45	17	performance	performance	NOUN
ajbmeb-843	45	18	of	of	ADP
ajbmeb-843	45	19	tasks	task	NOUN
ajbmeb-843	45	20	within	within	ADP
ajbmeb-843	45	21	the	the	DET
ajbmeb-843	45	22	economic	economic	ADJ
ajbmeb-843	45	23	entity	entity	NOUN
ajbmeb-843	45	24	,	,	PUNCT
ajbmeb-843	45	25	and	and	CCONJ
ajbmeb-843	45	26	judge	judge	VERB
ajbmeb-843	45	27	this	this	DET
ajbmeb-843	45	28	performance	performance	NOUN
ajbmeb-843	45	29	in	in	ADP
ajbmeb-843	45	30	accordance	accordance	NOUN
ajbmeb-843	45	31	with	with	ADP
ajbmeb-843	45	32	predetermined	predetermine	VERB
ajbmeb-843	45	33	standards	standard	NOUN
ajbmeb-843	45	34	according	accord	VERB
ajbmeb-843	45	35	to	to	ADP
ajbmeb-843	45	36	plans	plan	NOUN
ajbmeb-843	45	37	and	and	CCONJ
ajbmeb-843	45	38	goals	goal	NOUN
ajbmeb-843	45	39	,	,	PUNCT
ajbmeb-843	45	40	as	as	SCONJ
ajbmeb-843	45	41	the	the	DET
ajbmeb-843	45	42	process	process	NOUN
ajbmeb-843	45	43	of	of	ADP
ajbmeb-843	45	44	performance	performance	NOUN
ajbmeb-843	45	45	evaluation	evaluation	NOUN
ajbmeb-843	45	46	takes	take	VERB
ajbmeb-843	45	47	place	place	NOUN
ajbmeb-843	45	48	on	on	ADP
ajbmeb-843	45	49	several	several	ADJ
ajbmeb-843	45	50	different	different	ADJ
ajbmeb-843	45	51	levels	level	NOUN
ajbmeb-843	45	52	in	in	ADP
ajbmeb-843	45	53	the	the	DET
ajbmeb-843	45	54	economic	economic	ADJ
ajbmeb-843	45	55	entity	entity	NOUN
ajbmeb-843	45	56	,	,	PUNCT
ajbmeb-843	45	57	starting	start	VERB
ajbmeb-843	45	58	with	with	ADP
ajbmeb-843	45	59	senior	senior	ADJ
ajbmeb-843	45	60	management	management	NOUN
ajbmeb-843	45	61	.	.	PUNCT
ajbmeb-843	46	1	then	then	ADV
ajbmeb-843	46	2	middle	middle	PROPN
ajbmeb-843	46	3	management	management	NOUN
ajbmeb-843	46	4	down	down	ADP
ajbmeb-843	46	5	to	to	ADP
ajbmeb-843	46	6	the	the	DET
ajbmeb-843	46	7	level	level	NOUN
ajbmeb-843	46	8	of	of	ADP
ajbmeb-843	46	9	individual	individual	ADJ
ajbmeb-843	46	10	performance	performance	NOUN
ajbmeb-843	46	11	.	.	PUNCT
ajbmeb-843	47	1	(	(	PUNCT
ajbmeb-843	47	2	blocheret	blocheret	PROPN
ajbmeb-843	47	3	al	al	PROPN
ajbmeb-843	47	4	.	.	PROPN
ajbmeb-843	47	5	,	,	PUNCT
ajbmeb-843	47	6	2010	2010	NUM
ajbmeb-843	47	7	:	:	PUNCT
ajbmeb-843	47	8	801	801	NUM
ajbmeb-843	47	9	)	)	PUNCT
ajbmeb-843	47	10	.	.	PUNCT
ajbmeb-843	48	1	through	through	ADP
ajbmeb-843	48	2	the	the	DET
ajbmeb-843	48	3	foregoing	foregoing	NOUN
ajbmeb-843	48	4	,	,	PUNCT
ajbmeb-843	48	5	it	it	PRON
ajbmeb-843	48	6	can	can	AUX
ajbmeb-843	48	7	be	be	AUX
ajbmeb-843	48	8	said	say	VERB
ajbmeb-843	48	9	that	that	SCONJ
ajbmeb-843	48	10	performance	performance	NOUN
ajbmeb-843	48	11	evaluation	evaluation	NOUN
ajbmeb-843	48	12	is	be	AUX
ajbmeb-843	48	13	one	one	NUM
ajbmeb-843	48	14	of	of	ADP
ajbmeb-843	48	15	the	the	DET
ajbmeb-843	48	16	important	important	ADJ
ajbmeb-843	48	17	functions	function	NOUN
ajbmeb-843	48	18	practiced	practice	VERB
ajbmeb-843	48	19	by	by	ADP
ajbmeb-843	48	20	the	the	DET
ajbmeb-843	48	21	economic	economic	ADJ
ajbmeb-843	48	22	entity	entity	NOUN
ajbmeb-843	48	23	management	management	NOUN
ajbmeb-843	48	24	.	.	PUNCT
ajbmeb-843	49	1	its	its	PRON
ajbmeb-843	49	2	aim	aim	NOUN
ajbmeb-843	49	3	is	be	AUX
ajbmeb-843	49	4	to	to	PART
ajbmeb-843	49	5	verify	verify	VERB
ajbmeb-843	49	6	the	the	DET
ajbmeb-843	49	7	extent	extent	NOUN
ajbmeb-843	49	8	of	of	ADP
ajbmeb-843	49	9	achievement	achievement	NOUN
ajbmeb-843	49	10	and	and	CCONJ
ajbmeb-843	49	11	american	american	ADJ
ajbmeb-843	49	12	journal	journal	PROPN
ajbmeb-843	49	13	of	of	ADP
ajbmeb-843	49	14	business	business	NOUN
ajbmeb-843	49	15	management	management	NOUN
ajbmeb-843	49	16	,	,	PUNCT
ajbmeb-843	49	17	economics	economic	NOUN
ajbmeb-843	49	18	and	and	CCONJ
ajbmeb-843	49	19	banking	banking	NOUN
ajbmeb-843	49	20	volume	volume	NOUN
ajbmeb-843	49	21	12	12	NUM
ajbmeb-843	49	22	may	may	PROPN
ajbmeb-843	49	23	,	,	PUNCT
ajbmeb-843	49	24	2023	2023	NUM
ajbmeb-843	49	25	p	p	NOUN
ajbmeb-843	49	26	a	a	DET
ajbmeb-843	49	27	g	g	NOUN
ajbmeb-843	49	28	e	e	NOUN
ajbmeb-843	50	1	|	|	ADV
ajbmeb-843	50	2	93	93	NUM
ajbmeb-843	50	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-843	50	4	achievement	achievement	NOUN
ajbmeb-843	50	5	of	of	ADP
ajbmeb-843	50	6	the	the	DET
ajbmeb-843	50	7	set	set	VERB
ajbmeb-843	50	8	and	and	CCONJ
ajbmeb-843	50	9	planned	plan	VERB
ajbmeb-843	50	10	goals	goal	NOUN
ajbmeb-843	50	11	by	by	ADP
ajbmeb-843	50	12	comparing	compare	VERB
ajbmeb-843	50	13	the	the	DET
ajbmeb-843	50	14	actual	actual	ADJ
ajbmeb-843	50	15	performance	performance	NOUN
ajbmeb-843	50	16	with	with	ADP
ajbmeb-843	50	17	the	the	DET
ajbmeb-843	50	18	planned	plan	VERB
ajbmeb-843	50	19	performance	performance	NOUN
ajbmeb-843	50	20	,	,	PUNCT
ajbmeb-843	50	21	identifying	identify	VERB
ajbmeb-843	50	22	positive	positive	ADJ
ajbmeb-843	50	23	deviations	deviation	NOUN
ajbmeb-843	50	24	,	,	PUNCT
ajbmeb-843	50	25	working	work	VERB
ajbmeb-843	50	26	to	to	PART
ajbmeb-843	50	27	support	support	VERB
ajbmeb-843	50	28	and	and	CCONJ
ajbmeb-843	50	29	generalizing	generalize	VERB
ajbmeb-843	50	30	them	they	PRON
ajbmeb-843	50	31	,	,	PUNCT
ajbmeb-843	50	32	identifying	identify	VERB
ajbmeb-843	50	33	negative	negative	ADJ
ajbmeb-843	50	34	deviations	deviation	NOUN
ajbmeb-843	50	35	,	,	PUNCT
ajbmeb-843	50	36	searching	search	VERB
ajbmeb-843	50	37	for	for	ADP
ajbmeb-843	50	38	their	their	PRON
ajbmeb-843	50	39	causes	cause	NOUN
ajbmeb-843	50	40	,	,	PUNCT
ajbmeb-843	50	41	and	and	CCONJ
ajbmeb-843	50	42	taking	take	VERB
ajbmeb-843	50	43	action	action	NOUN
ajbmeb-843	50	44	.	.	PUNCT
ajbmeb-843	51	1	the	the	DET
ajbmeb-843	51	2	necessary	necessary	ADJ
ajbmeb-843	51	3	procedures	procedure	NOUN
ajbmeb-843	51	4	to	to	PART
ajbmeb-843	51	5	address	address	VERB
ajbmeb-843	51	6	it	it	PRON
ajbmeb-843	51	7	and	and	CCONJ
ajbmeb-843	51	8	to	to	PART
ajbmeb-843	51	9	ensure	ensure	VERB
ajbmeb-843	51	10	that	that	SCONJ
ajbmeb-843	51	11	it	it	PRON
ajbmeb-843	51	12	does	do	AUX
ajbmeb-843	51	13	not	not	PART
ajbmeb-843	51	14	recur	recur	VERB
ajbmeb-843	51	15	in	in	ADP
ajbmeb-843	51	16	the	the	DET
ajbmeb-843	51	17	future	future	NOUN
ajbmeb-843	51	18	.	.	PUNCT
ajbmeb-843	52	1	fourth	fourth	ADJ
ajbmeb-843	52	2	/	/	SYM
ajbmeb-843	52	3	objectives	objective	NOUN
ajbmeb-843	52	4	of	of	ADP
ajbmeb-843	52	5	the	the	DET
ajbmeb-843	52	6	performance	performance	NOUN
ajbmeb-843	52	7	appraisal	appraisal	NOUN
ajbmeb-843	52	8	process	process	NOUN
ajbmeb-843	52	9	the	the	DET
ajbmeb-843	52	10	performance	performance	NOUN
ajbmeb-843	52	11	appraisal	appraisal	NOUN
ajbmeb-843	52	12	process	process	NOUN
ajbmeb-843	52	13	aims	aim	VERB
ajbmeb-843	52	14	to	to	PART
ajbmeb-843	52	15	achieve	achieve	VERB
ajbmeb-843	52	16	the	the	DET
ajbmeb-843	52	17	following	following	NOUN
ajbmeb-843	52	18	:	:	PUNCT
ajbmeb-843	52	19	(	(	PUNCT
ajbmeb-843	52	20	al	al	PROPN
ajbmeb-843	52	21	-	-	PUNCT
ajbmeb-843	52	22	mayali	mayali	PROPN
ajbmeb-843	52	23	,	,	PUNCT
ajbmeb-843	52	24	48:2020	48:2020	NUM
ajbmeb-843	52	25	):	):	PUNCT
ajbmeb-843	52	26	1diagnosing	1diagnosing	NUM
ajbmeb-843	52	27	weaknesses	weakness	NOUN
ajbmeb-843	52	28	in	in	ADP
ajbmeb-843	52	29	the	the	DET
ajbmeb-843	52	30	performance	performance	NOUN
ajbmeb-843	52	31	of	of	ADP
ajbmeb-843	52	32	the	the	DET
ajbmeb-843	52	33	economic	economic	ADJ
ajbmeb-843	52	34	entity	entity	NOUN
ajbmeb-843	52	35	and	and	CCONJ
ajbmeb-843	52	36	then	then	ADV
ajbmeb-843	52	37	proposing	propose	VERB
ajbmeb-843	52	38	the	the	DET
ajbmeb-843	52	39	necessary	necessary	ADJ
ajbmeb-843	52	40	solutions	solution	NOUN
ajbmeb-843	52	41	for	for	ADP
ajbmeb-843	52	42	the	the	DET
ajbmeb-843	52	43	purpose	purpose	NOUN
ajbmeb-843	52	44	of	of	ADP
ajbmeb-843	52	45	taking	take	VERB
ajbmeb-843	52	46	corrective	corrective	ADJ
ajbmeb-843	52	47	measures	measure	NOUN
ajbmeb-843	52	48	to	to	PART
ajbmeb-843	52	49	address	address	VERB
ajbmeb-843	52	50	them	they	PRON
ajbmeb-843	52	51	.	.	PUNCT
ajbmeb-843	53	1	2verifying	2verifye	VERB
ajbmeb-843	53	2	that	that	SCONJ
ajbmeb-843	53	3	the	the	DET
ajbmeb-843	53	4	actual	actual	ADJ
ajbmeb-843	53	5	performance	performance	NOUN
ajbmeb-843	53	6	has	have	AUX
ajbmeb-843	53	7	been	be	AUX
ajbmeb-843	53	8	achieved	achieve	VERB
ajbmeb-843	53	9	and	and	CCONJ
ajbmeb-843	53	10	in	in	ADP
ajbmeb-843	53	11	accordance	accordance	NOUN
ajbmeb-843	53	12	with	with	ADP
ajbmeb-843	53	13	the	the	DET
ajbmeb-843	53	14	set	set	ADJ
ajbmeb-843	53	15	goals	goal	NOUN
ajbmeb-843	53	16	and	and	CCONJ
ajbmeb-843	53	17	plans	plan	NOUN
ajbmeb-843	53	18	.	.	PUNCT
ajbmeb-843	54	1	3ensure	3ensure	NUM
ajbmeb-843	54	2	that	that	SCONJ
ajbmeb-843	54	3	the	the	DET
ajbmeb-843	54	4	actual	actual	ADJ
ajbmeb-843	54	5	performance	performance	NOUN
ajbmeb-843	54	6	is	be	AUX
ajbmeb-843	54	7	achieved	achieve	VERB
ajbmeb-843	54	8	efficiently	efficiently	ADV
ajbmeb-843	54	9	through	through	ADP
ajbmeb-843	54	10	the	the	DET
ajbmeb-843	54	11	optimal	optimal	ADJ
ajbmeb-843	54	12	use	use	NOUN
ajbmeb-843	54	13	of	of	ADP
ajbmeb-843	54	14	available	available	ADJ
ajbmeb-843	54	15	resources	resource	NOUN
ajbmeb-843	54	16	.	.	PUNCT
ajbmeb-843	55	1	4the	4the	NUM
ajbmeb-843	55	2	performance	performance	NOUN
ajbmeb-843	55	3	appraisal	appraisal	NOUN
ajbmeb-843	55	4	process	process	NOUN
ajbmeb-843	55	5	encourages	encourage	VERB
ajbmeb-843	55	6	the	the	DET
ajbmeb-843	55	7	departments	department	NOUN
ajbmeb-843	55	8	and	and	CCONJ
ajbmeb-843	55	9	divisions	division	NOUN
ajbmeb-843	55	10	of	of	ADP
ajbmeb-843	55	11	the	the	DET
ajbmeb-843	55	12	economic	economic	ADJ
ajbmeb-843	55	13	entity	entity	NOUN
ajbmeb-843	55	14	to	to	PART
ajbmeb-843	55	15	compete	compete	VERB
ajbmeb-843	55	16	with	with	ADP
ajbmeb-843	55	17	each	each	DET
ajbmeb-843	55	18	other	other	ADJ
ajbmeb-843	55	19	to	to	PART
ajbmeb-843	55	20	improve	improve	VERB
ajbmeb-843	55	21	their	their	PRON
ajbmeb-843	55	22	performance	performance	NOUN
ajbmeb-843	55	23	.	.	PUNCT
ajbmeb-843	56	1	5evaluation	5evaluation	NUM
ajbmeb-843	56	2	of	of	ADP
ajbmeb-843	56	3	the	the	DET
ajbmeb-843	56	4	ability	ability	NOUN
ajbmeb-843	56	5	of	of	ADP
ajbmeb-843	56	6	managers	manager	NOUN
ajbmeb-843	56	7	and	and	CCONJ
ajbmeb-843	56	8	their	their	PRON
ajbmeb-843	56	9	effective	effective	ADJ
ajbmeb-843	56	10	bearing	bearing	NOUN
ajbmeb-843	56	11	of	of	ADP
ajbmeb-843	56	12	the	the	DET
ajbmeb-843	56	13	responsibility	responsibility	NOUN
ajbmeb-843	56	14	entrusted	entrust	VERB
ajbmeb-843	56	15	to	to	ADP
ajbmeb-843	56	16	them	they	PRON
ajbmeb-843	56	17	.	.	PUNCT
ajbmeb-843	57	1	6	6	NUM
ajbmeb-843	57	2	-	-	NUM
ajbmeb-843	57	3	the	the	DET
ajbmeb-843	57	4	performance	performance	NOUN
ajbmeb-843	57	5	appraisal	appraisal	NOUN
ajbmeb-843	57	6	process	process	NOUN
ajbmeb-843	57	7	helps	help	VERB
ajbmeb-843	57	8	to	to	PART
ajbmeb-843	57	9	make	make	VERB
ajbmeb-843	57	10	comparisons	comparison	NOUN
ajbmeb-843	57	11	between	between	ADP
ajbmeb-843	57	12	the	the	DET
ajbmeb-843	57	13	performance	performance	NOUN
ajbmeb-843	57	14	of	of	ADP
ajbmeb-843	57	15	the	the	DET
ajbmeb-843	57	16	departments	department	NOUN
ajbmeb-843	57	17	and	and	CCONJ
ajbmeb-843	57	18	activities	activity	NOUN
ajbmeb-843	57	19	of	of	ADP
ajbmeb-843	57	20	the	the	DET
ajbmeb-843	57	21	economic	economic	ADJ
ajbmeb-843	57	22	entity	entity	NOUN
ajbmeb-843	57	23	.	.	PUNCT
ajbmeb-843	58	1	the	the	DET
ajbmeb-843	58	2	third	third	ADJ
ajbmeb-843	58	3	topic	topic	NOUN
ajbmeb-843	58	4	/	/	PUNCT
ajbmeb-843	58	5	the	the	DET
ajbmeb-843	58	6	practical	practical	ADJ
ajbmeb-843	58	7	side	side	NOUN
ajbmeb-843	58	8	first	first	ADV
ajbmeb-843	58	9	/	/	PUNCT
ajbmeb-843	58	10	an	an	DET
ajbmeb-843	58	11	overview	overview	NOUN
ajbmeb-843	58	12	of	of	ADP
ajbmeb-843	58	13	the	the	DET
ajbmeb-843	58	14	research	research	NOUN
ajbmeb-843	58	15	sample	sample	NOUN
ajbmeb-843	58	16	(	(	PUNCT
ajbmeb-843	58	17	directorate	directorate	NOUN
ajbmeb-843	58	18	of	of	ADP
ajbmeb-843	58	19	civil	civil	ADJ
ajbmeb-843	58	20	defense	defense	NOUN
ajbmeb-843	58	21	/	/	SYM
ajbmeb-843	58	22	al	al	PROPN
ajbmeb-843	58	23	-	-	PUNCT
ajbmeb-843	58	24	muthanna	muthanna	NOUN
ajbmeb-843	58	25	)	)	PUNCT
ajbmeb-843	58	26	the	the	DET
ajbmeb-843	58	27	first	first	ADJ
ajbmeb-843	58	28	firefighting	firefighting	NOUN
ajbmeb-843	58	29	cell	cell	NOUN
ajbmeb-843	58	30	was	be	AUX
ajbmeb-843	58	31	formed	form	VERB
ajbmeb-843	58	32	in	in	ADP
ajbmeb-843	58	33	the	the	DET
ajbmeb-843	58	34	city	city	NOUN
ajbmeb-843	58	35	of	of	ADP
ajbmeb-843	58	36	samawah	samawah	NOUN
ajbmeb-843	58	37	in	in	ADP
ajbmeb-843	58	38	1969	1969	NUM
ajbmeb-843	58	39	,	,	PUNCT
ajbmeb-843	58	40	and	and	CCONJ
ajbmeb-843	58	41	it	it	PRON
ajbmeb-843	58	42	used	use	VERB
ajbmeb-843	58	43	to	to	PART
ajbmeb-843	58	44	occupy	occupy	VERB
ajbmeb-843	58	45	the	the	DET
ajbmeb-843	58	46	building	building	NOUN
ajbmeb-843	58	47	of	of	ADP
ajbmeb-843	58	48	the	the	DET
ajbmeb-843	58	49	former	former	ADJ
ajbmeb-843	58	50	municipal	municipal	ADJ
ajbmeb-843	58	51	department	department	NOUN
ajbmeb-843	58	52	.	.	PUNCT
ajbmeb-843	59	1	in	in	ADP
ajbmeb-843	59	2	1978	1978	NUM
ajbmeb-843	59	3	,	,	PUNCT
ajbmeb-843	59	4	the	the	DET
ajbmeb-843	59	5	directorate	directorate	NOUN
ajbmeb-843	59	6	of	of	ADP
ajbmeb-843	59	7	civil	civil	ADJ
ajbmeb-843	59	8	defense	defense	NOUN
ajbmeb-843	59	9	/	/	SYM
ajbmeb-843	59	10	al	al	PROPN
ajbmeb-843	59	11	-	-	PUNCT
ajbmeb-843	59	12	muthanna	muthanna	NOUN
ajbmeb-843	59	13	was	be	AUX
ajbmeb-843	59	14	formed	form	VERB
ajbmeb-843	59	15	to	to	PART
ajbmeb-843	59	16	provide	provide	VERB
ajbmeb-843	59	17	its	its	PRON
ajbmeb-843	59	18	services	service	NOUN
ajbmeb-843	59	19	in	in	ADP
ajbmeb-843	59	20	the	the	DET
ajbmeb-843	59	21	field	field	NOUN
ajbmeb-843	59	22	of	of	ADP
ajbmeb-843	59	23	firefighting	firefighting	NOUN
ajbmeb-843	59	24	.	.	PUNCT
ajbmeb-843	60	1	about	about	ADP
ajbmeb-843	60	2	coordination	coordination	NOUN
ajbmeb-843	60	3	with	with	ADP
ajbmeb-843	60	4	the	the	DET
ajbmeb-843	60	5	neighboring	neighboring	NOUN
ajbmeb-843	60	6	governorates	governorate	NOUN
ajbmeb-843	60	7	in	in	ADP
ajbmeb-843	60	8	case	case	NOUN
ajbmeb-843	60	9	they	they	PRON
ajbmeb-843	60	10	or	or	CCONJ
ajbmeb-843	60	11	those	those	DET
ajbmeb-843	60	12	governorates	governorate	NOUN
ajbmeb-843	60	13	need	need	VERB
ajbmeb-843	60	14	documented	document	VERB
ajbmeb-843	60	15	attribution	attribution	NOUN
ajbmeb-843	60	16	:	:	PUNCT
ajbmeb-843	60	17	1upgrading	1upgrading	NUM
ajbmeb-843	60	18	the	the	DET
ajbmeb-843	60	19	technical	technical	ADJ
ajbmeb-843	60	20	performance	performance	NOUN
ajbmeb-843	60	21	of	of	ADP
ajbmeb-843	60	22	the	the	DET
ajbmeb-843	60	23	staff	staff	NOUN
ajbmeb-843	60	24	and	and	CCONJ
ajbmeb-843	60	25	in	in	ADP
ajbmeb-843	60	26	line	line	NOUN
ajbmeb-843	60	27	with	with	ADP
ajbmeb-843	60	28	the	the	DET
ajbmeb-843	60	29	requirements	requirement	NOUN
ajbmeb-843	60	30	,	,	PUNCT
ajbmeb-843	60	31	tasks	task	NOUN
ajbmeb-843	60	32	and	and	CCONJ
ajbmeb-843	60	33	duties	duty	NOUN
ajbmeb-843	60	34	of	of	ADP
ajbmeb-843	60	35	the	the	DET
ajbmeb-843	60	36	directorate	directorate	NOUN
ajbmeb-843	60	37	.	.	PUNCT
ajbmeb-843	61	1	2activating	2activate	VERB
ajbmeb-843	61	2	the	the	DET
ajbmeb-843	61	3	spirit	spirit	NOUN
ajbmeb-843	61	4	of	of	ADP
ajbmeb-843	61	5	cooperation	cooperation	NOUN
ajbmeb-843	61	6	between	between	ADP
ajbmeb-843	61	7	the	the	DET
ajbmeb-843	61	8	directorate	directorate	NOUN
ajbmeb-843	61	9	and	and	CCONJ
ajbmeb-843	61	10	the	the	DET
ajbmeb-843	61	11	governorate	governorate	PROPN
ajbmeb-843	61	12	community	community	NOUN
ajbmeb-843	61	13	.	.	PUNCT
ajbmeb-843	62	1	3providing	3provide	VERB
ajbmeb-843	62	2	consultations	consultation	NOUN
ajbmeb-843	62	3	related	relate	VERB
ajbmeb-843	62	4	to	to	ADP
ajbmeb-843	62	5	safety	safety	NOUN
ajbmeb-843	62	6	and	and	CCONJ
ajbmeb-843	62	7	security	security	NOUN
ajbmeb-843	62	8	conditions	condition	NOUN
ajbmeb-843	62	9	for	for	ADP
ajbmeb-843	62	10	the	the	DET
ajbmeb-843	62	11	public	public	ADJ
ajbmeb-843	62	12	and	and	CCONJ
ajbmeb-843	62	13	private	private	ADJ
ajbmeb-843	62	14	sectors	sector	NOUN
ajbmeb-843	62	15	.	.	PUNCT
ajbmeb-843	63	1	the	the	DET
ajbmeb-843	63	2	directorate	directorate	NOUN
ajbmeb-843	63	3	's	's	PART
ajbmeb-843	63	4	vision	vision	NOUN
ajbmeb-843	63	5	is	be	AUX
ajbmeb-843	63	6	to	to	PART
ajbmeb-843	63	7	strive	strive	VERB
ajbmeb-843	63	8	to	to	PART
ajbmeb-843	63	9	be	be	AUX
ajbmeb-843	63	10	distinguished	distinguish	VERB
ajbmeb-843	63	11	,	,	PUNCT
ajbmeb-843	63	12	creative	creative	ADJ
ajbmeb-843	63	13	,	,	PUNCT
ajbmeb-843	63	14	professionally	professionally	ADV
ajbmeb-843	63	15	and	and	CCONJ
ajbmeb-843	63	16	scientifically	scientifically	ADV
ajbmeb-843	63	17	efficient	efficient	ADJ
ajbmeb-843	63	18	,	,	PUNCT
ajbmeb-843	63	19	influential	influential	ADJ
ajbmeb-843	63	20	on	on	ADP
ajbmeb-843	63	21	the	the	DET
ajbmeb-843	63	22	governorate	governorate	ADJ
ajbmeb-843	63	23	scale	scale	NOUN
ajbmeb-843	63	24	,	,	PUNCT
ajbmeb-843	63	25	and	and	CCONJ
ajbmeb-843	63	26	of	of	ADP
ajbmeb-843	63	27	a	a	DET
ajbmeb-843	63	28	wonderful	wonderful	ADJ
ajbmeb-843	63	29	level	level	NOUN
ajbmeb-843	63	30	among	among	ADP
ajbmeb-843	63	31	the	the	DET
ajbmeb-843	63	32	directorates	directorate	NOUN
ajbmeb-843	63	33	of	of	ADP
ajbmeb-843	63	34	the	the	DET
ajbmeb-843	63	35	internal	internal	ADJ
ajbmeb-843	63	36	security	security	NOUN
ajbmeb-843	63	37	forces	force	NOUN
ajbmeb-843	63	38	in	in	ADP
ajbmeb-843	63	39	the	the	DET
ajbmeb-843	63	40	governorate	governorate	NOUN
ajbmeb-843	63	41	,	,	PUNCT
ajbmeb-843	63	42	as	as	ADV
ajbmeb-843	63	43	well	well	ADV
ajbmeb-843	63	44	as	as	ADP
ajbmeb-843	63	45	the	the	DET
ajbmeb-843	63	46	directorates	directorate	NOUN
ajbmeb-843	63	47	of	of	ADP
ajbmeb-843	63	48	civil	civil	ADJ
ajbmeb-843	63	49	defense	defense	NOUN
ajbmeb-843	63	50	in	in	ADP
ajbmeb-843	63	51	all	all	DET
ajbmeb-843	63	52	governorates	governorate	NOUN
ajbmeb-843	63	53	.	.	PUNCT
ajbmeb-843	64	1	second	second	ADV
ajbmeb-843	64	2	/	/	PUNCT
ajbmeb-843	64	3	the	the	DET
ajbmeb-843	64	4	organizational	organizational	ADJ
ajbmeb-843	64	5	structure	structure	NOUN
ajbmeb-843	64	6	of	of	ADP
ajbmeb-843	64	7	the	the	DET
ajbmeb-843	64	8	directorate	directorate	ADJ
ajbmeb-843	64	9	figure	figure	NOUN
ajbmeb-843	64	10	(	(	PUNCT
ajbmeb-843	64	11	2	2	NUM
ajbmeb-843	64	12	)	)	PUNCT
ajbmeb-843	64	13	shows	show	VERB
ajbmeb-843	64	14	the	the	DET
ajbmeb-843	64	15	approved	approve	VERB
ajbmeb-843	64	16	organizational	organizational	ADJ
ajbmeb-843	64	17	structure	structure	NOUN
ajbmeb-843	64	18	of	of	ADP
ajbmeb-843	64	19	the	the	DET
ajbmeb-843	64	20	directorate	directorate	NOUN
ajbmeb-843	64	21	,	,	PUNCT
ajbmeb-843	64	22	which	which	PRON
ajbmeb-843	64	23	can	can	AUX
ajbmeb-843	64	24	be	be	AUX
ajbmeb-843	64	25	adopted	adopt	VERB
ajbmeb-843	64	26	when	when	SCONJ
ajbmeb-843	64	27	preparing	prepare	VERB
ajbmeb-843	64	28	the	the	DET
ajbmeb-843	64	29	directorate	directorate	NOUN
ajbmeb-843	64	30	's	's	PART
ajbmeb-843	64	31	plans	plan	NOUN
ajbmeb-843	64	32	and	and	CCONJ
ajbmeb-843	64	33	tasks	task	NOUN
ajbmeb-843	64	34	,	,	PUNCT
ajbmeb-843	64	35	and	and	CCONJ
ajbmeb-843	64	36	thus	thus	ADV
ajbmeb-843	64	37	organizing	organize	VERB
ajbmeb-843	64	38	those	those	DET
ajbmeb-843	64	39	tasks	task	NOUN
ajbmeb-843	64	40	within	within	ADP
ajbmeb-843	64	41	departments	department	NOUN
ajbmeb-843	64	42	,	,	PUNCT
ajbmeb-843	64	43	centers	center	NOUN
ajbmeb-843	64	44	and	and	CCONJ
ajbmeb-843	64	45	divisions	division	NOUN
ajbmeb-843	64	46	from	from	ADP
ajbmeb-843	64	47	the	the	DET
ajbmeb-843	64	48	highest	high	ADJ
ajbmeb-843	64	49	level	level	NOUN
ajbmeb-843	64	50	down	down	ADP
ajbmeb-843	64	51	to	to	ADP
ajbmeb-843	64	52	the	the	DET
ajbmeb-843	64	53	lowest	low	ADJ
ajbmeb-843	64	54	level	level	NOUN
ajbmeb-843	64	55	.	.	PUNCT
ajbmeb-843	65	1	american	american	ADJ
ajbmeb-843	65	2	journal	journal	PROPN
ajbmeb-843	65	3	of	of	ADP
ajbmeb-843	65	4	business	business	NOUN
ajbmeb-843	65	5	management	management	NOUN
ajbmeb-843	65	6	,	,	PUNCT
ajbmeb-843	65	7	economics	economic	NOUN
ajbmeb-843	65	8	and	and	CCONJ
ajbmeb-843	65	9	banking	banking	NOUN
ajbmeb-843	65	10	volume	volume	NOUN
ajbmeb-843	65	11	12	12	NUM
ajbmeb-843	65	12	may	may	PROPN
ajbmeb-843	65	13	,	,	PUNCT
ajbmeb-843	65	14	2023	2023	NUM
ajbmeb-843	65	15	p	p	NOUN
ajbmeb-843	65	16	a	a	DET
ajbmeb-843	65	17	g	g	NOUN
ajbmeb-843	65	18	e	e	PROPN
ajbmeb-843	65	19	|	|	ADV
ajbmeb-843	65	20	94	94	NUM
ajbmeb-843	65	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-843	65	22	figure	figure	NOUN
ajbmeb-843	65	23	(	(	PUNCT
ajbmeb-843	65	24	1	1	NUM
ajbmeb-843	65	25	)	)	PUNCT
ajbmeb-843	65	26	the	the	DET
ajbmeb-843	65	27	organizational	organizational	ADJ
ajbmeb-843	65	28	structure	structure	NOUN
ajbmeb-843	65	29	of	of	ADP
ajbmeb-843	65	30	the	the	DET
ajbmeb-843	65	31	directorate	directorate	NOUN
ajbmeb-843	65	32	of	of	ADP
ajbmeb-843	65	33	civil	civil	ADJ
ajbmeb-843	65	34	defense	defense	NOUN
ajbmeb-843	65	35	in	in	ADP
ajbmeb-843	65	36	al	al	PROPN
ajbmeb-843	65	37	-	-	PUNCT
ajbmeb-843	65	38	muthanna	muthanna	NOUN
ajbmeb-843	65	39	governorate/2022	governorate/2022	NOUN
ajbmeb-843	65	40	third	third	ADV
ajbmeb-843	65	41	/	/	PUNCT
ajbmeb-843	65	42	applying	apply	VERB
ajbmeb-843	65	43	the	the	DET
ajbmeb-843	65	44	balanced	balanced	ADJ
ajbmeb-843	65	45	scorecard	scorecard	NOUN
ajbmeb-843	65	46	to	to	PART
ajbmeb-843	65	47	evaluate	evaluate	VERB
ajbmeb-843	65	48	the	the	DET
ajbmeb-843	65	49	performance	performance	NOUN
ajbmeb-843	65	50	of	of	ADP
ajbmeb-843	65	51	the	the	DET
ajbmeb-843	65	52	directorate	directorate	NOUN
ajbmeb-843	65	53	of	of	ADP
ajbmeb-843	65	54	civil	civil	ADJ
ajbmeb-843	65	55	defense	defense	NOUN
ajbmeb-843	65	56	/	/	SYM
ajbmeb-843	65	57	al	al	PROPN
ajbmeb-843	65	58	-	-	PUNCT
ajbmeb-843	65	59	muthanna	muthanna	NOUN
ajbmeb-843	65	60	director	director	NOUN
ajbmeb-843	65	61	of	of	ADP
ajbmeb-843	65	62	civil	civil	ADJ
ajbmeb-843	65	63	defense	defense	NOUN
ajbmeb-843	65	64	associate	associate	NOUN
ajbmeb-843	65	65	director	director	NOUN
ajbmeb-843	65	66	follow	follow	VERB
ajbmeb-843	65	67	-	-	PUNCT
ajbmeb-843	65	68	up	up	ADP
ajbmeb-843	65	69	officer	officer	NOUN
ajbmeb-843	65	70	department	department	PROPN
ajbmeb-843	65	71	of	of	ADP
ajbmeb-843	65	72	administrative	administrative	ADJ
ajbmeb-843	65	73	and	and	CCONJ
ajbmeb-843	65	74	financial	financial	ADJ
ajbmeb-843	65	75	affairs	affair	NOUN
ajbmeb-843	65	76	fire	fire	NOUN
ajbmeb-843	65	77	and	and	CCONJ
ajbmeb-843	65	78	safety	safety	NOUN
ajbmeb-843	65	79	department	department	PROPN
ajbmeb-843	65	80	technical	technical	PROPN
ajbmeb-843	65	81	affairs	affairs	PROPN
ajbmeb-843	65	82	department	department	PROPN
ajbmeb-843	65	83	training	training	NOUN
ajbmeb-843	65	84	division	division	NOUN
ajbmeb-843	65	85	practical	practical	ADJ
ajbmeb-843	65	86	unit	unit	NOUN
ajbmeb-843	65	87	personnel	personnel	NOUN
ajbmeb-843	65	88	division	division	NOUN
ajbmeb-843	65	89	division	division	NOUN
ajbmeb-843	65	90	of	of	ADP
ajbmeb-843	65	91	industrial	industrial	ADJ
ajbmeb-843	65	92	prevention	prevention	NOUN
ajbmeb-843	65	93	and	and	CCONJ
ajbmeb-843	65	94	safety	safety	NOUN
ajbmeb-843	65	95	division	division	NOUN
ajbmeb-843	65	96	of	of	ADP
ajbmeb-843	65	97	communications	communication	NOUN
ajbmeb-843	65	98	and	and	CCONJ
ajbmeb-843	65	99	informatics	informatic	NOUN
ajbmeb-843	65	100	theoretical	theoretical	ADJ
ajbmeb-843	65	101	training	training	NOUN
ajbmeb-843	65	102	unit	unit	NOUN
ajbmeb-843	65	103	the	the	DET
ajbmeb-843	65	104	accounts	account	NOUN
ajbmeb-843	65	105	division	division	NOUN
ajbmeb-843	65	106	division	division	NOUN
ajbmeb-843	65	107	of	of	ADP
ajbmeb-843	65	108	machinery	machinery	NOUN
ajbmeb-843	65	109	and	and	CCONJ
ajbmeb-843	65	110	equipment	equipment	NOUN
ajbmeb-843	65	111	repair	repair	NOUN
ajbmeb-843	65	112	games	game	NOUN
ajbmeb-843	65	113	and	and	CCONJ
ajbmeb-843	65	114	fitness	fitness	NOUN
ajbmeb-843	65	115	unit	unit	NOUN
ajbmeb-843	65	116	rescue	rescue	NOUN
ajbmeb-843	65	117	and	and	CCONJ
ajbmeb-843	65	118	ambulance	ambulance	NOUN
ajbmeb-843	65	119	division	division	NOUN
ajbmeb-843	65	120	unexploded	unexplode	VERB
ajbmeb-843	65	121	ordnance	ordnance	NOUN
ajbmeb-843	65	122	division	division	NOUN
ajbmeb-843	65	123	al	al	PROPN
ajbmeb-843	65	124	meera	meera	PROPN
ajbmeb-843	65	125	division	division	PROPN
ajbmeb-843	65	126	fire	fire	PROPN
ajbmeb-843	65	127	department	department	PROPN
ajbmeb-843	65	128	administration	administration	PROPN
ajbmeb-843	65	129	and	and	CCONJ
ajbmeb-843	65	130	services	services	PROPN
ajbmeb-843	65	131	division	division	NOUN
ajbmeb-843	65	132	incident	incident	NOUN
ajbmeb-843	65	133	response	response	NOUN
ajbmeb-843	65	134	division	division	NOUN
ajbmeb-843	65	135	planning	planning	NOUN
ajbmeb-843	65	136	and	and	CCONJ
ajbmeb-843	65	137	followup	followup	NOUN
ajbmeb-843	65	138	division	division	NOUN
ajbmeb-843	65	139	legal	legal	ADJ
ajbmeb-843	65	140	division	division	NOUN
ajbmeb-843	65	141	division	division	NOUN
ajbmeb-843	65	142	of	of	ADP
ajbmeb-843	65	143	relations	relation	NOUN
ajbmeb-843	65	144	and	and	CCONJ
ajbmeb-843	65	145	media	medium	NOUN
ajbmeb-843	65	146	investigative	investigative	ADJ
ajbmeb-843	65	147	council	council	NOUN
ajbmeb-843	65	148	unit	unit	NOUN
ajbmeb-843	65	149	operations	operation	NOUN
ajbmeb-843	65	150	division	division	NOUN
ajbmeb-843	65	151	engineering	engineering	NOUN
ajbmeb-843	65	152	works	work	NOUN
ajbmeb-843	65	153	division	division	NOUN
ajbmeb-843	65	154	statistics	statistic	NOUN
ajbmeb-843	65	155	unit	unit	NOUN
ajbmeb-843	65	156	internal	internal	PROPN
ajbmeb-843	65	157	relations	relations	PROPN
ajbmeb-843	65	158	unit	unit	PROPN
ajbmeb-843	65	159	administration	administration	PROPN
ajbmeb-843	65	160	unit	unit	NOUN
ajbmeb-843	65	161	shelters	shelter	NOUN
ajbmeb-843	65	162	unit	unit	NOUN
ajbmeb-843	65	163	follow	follow	VERB
ajbmeb-843	65	164	-	-	PUNCT
ajbmeb-843	65	165	up	up	ADP
ajbmeb-843	65	166	unit	unit	NOUN
ajbmeb-843	65	167	legal	legal	ADJ
ajbmeb-843	65	168	litigation	litigation	NOUN
ajbmeb-843	65	169	unit	unit	NOUN
ajbmeb-843	65	170	media	medium	NOUN
ajbmeb-843	65	171	and	and	CCONJ
ajbmeb-843	65	172	photography	photography	NOUN
ajbmeb-843	65	173	unit	unit	NOUN
ajbmeb-843	65	174	control	control	PROPN
ajbmeb-843	65	175	unit	unit	PROPN
ajbmeb-843	65	176	individuals	individual	NOUN
ajbmeb-843	65	177	unit	unit	NOUN
ajbmeb-843	65	178	social	social	ADJ
ajbmeb-843	65	179	welfare	welfare	NOUN
ajbmeb-843	65	180	unit	unit	NOUN
ajbmeb-843	65	181	civil	civil	ADJ
ajbmeb-843	65	182	defense	defense	NOUN
ajbmeb-843	65	183	services	service	NOUN
ajbmeb-843	65	184	unit	unit	NOUN
ajbmeb-843	65	185	individuals	individual	NOUN
ajbmeb-843	65	186	unit	unit	NOUN
ajbmeb-843	65	187	civil	civil	ADJ
ajbmeb-843	65	188	defense	defense	NOUN
ajbmeb-843	65	189	centers	center	NOUN
ajbmeb-843	65	190	and	and	CCONJ
ajbmeb-843	65	191	their	their	PRON
ajbmeb-843	65	192	affiliated	affiliated	ADJ
ajbmeb-843	65	193	detachments	detachment	NOUN
ajbmeb-843	65	194	american	american	PROPN
ajbmeb-843	65	195	journal	journal	PROPN
ajbmeb-843	65	196	of	of	ADP
ajbmeb-843	65	197	business	business	NOUN
ajbmeb-843	65	198	management	management	NOUN
ajbmeb-843	65	199	,	,	PUNCT
ajbmeb-843	65	200	economics	economic	NOUN
ajbmeb-843	65	201	and	and	CCONJ
ajbmeb-843	65	202	banking	banking	NOUN
ajbmeb-843	65	203	volume	volume	NOUN
ajbmeb-843	65	204	12	12	NUM
ajbmeb-843	65	205	may	may	PROPN
ajbmeb-843	65	206	,	,	PUNCT
ajbmeb-843	65	207	2023	2023	NUM
ajbmeb-843	65	208	p	p	NOUN
ajbmeb-843	65	209	a	a	PRON
ajbmeb-843	65	210	g	g	NOUN
ajbmeb-843	65	211	e	e	NOUN
ajbmeb-843	65	212	|	|	ADV
ajbmeb-843	65	213	95	95	NUM
ajbmeb-843	65	214	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-843	65	215	the	the	DET
ajbmeb-843	65	216	balanced	balanced	ADJ
ajbmeb-843	65	217	scorecard	scorecard	NOUN
ajbmeb-843	65	218	(	(	PUNCT
ajbmeb-843	65	219	bsc	bsc	PROPN
ajbmeb-843	65	220	)	)	PUNCT
ajbmeb-843	65	221	perspectives	perspective	NOUN
ajbmeb-843	65	222	will	will	AUX
ajbmeb-843	65	223	be	be	AUX
ajbmeb-843	65	224	applied	apply	VERB
ajbmeb-843	65	225	to	to	ADP
ajbmeb-843	65	226	the	the	DET
ajbmeb-843	65	227	data	datum	NOUN
ajbmeb-843	65	228	of	of	ADP
ajbmeb-843	65	229	the	the	DET
ajbmeb-843	65	230	civil	civil	ADJ
ajbmeb-843	65	231	defense	defense	NOUN
ajbmeb-843	65	232	directorate	directorate	NOUN
ajbmeb-843	65	233	/	/	SYM
ajbmeb-843	65	234	al	al	NOUN
ajbmeb-843	65	235	-	-	PUNCT
ajbmeb-843	65	236	muthanna	muthanna	NOUN
ajbmeb-843	65	237	for	for	ADP
ajbmeb-843	65	238	the	the	DET
ajbmeb-843	65	239	purpose	purpose	NOUN
ajbmeb-843	65	240	of	of	ADP
ajbmeb-843	65	241	evaluating	evaluate	VERB
ajbmeb-843	65	242	its	its	PRON
ajbmeb-843	65	243	performance	performance	NOUN
ajbmeb-843	65	244	in	in	ADP
ajbmeb-843	65	245	terms	term	NOUN
ajbmeb-843	65	246	of	of	ADP
ajbmeb-843	65	247	financial	financial	ADJ
ajbmeb-843	65	248	and	and	CCONJ
ajbmeb-843	65	249	non	non	ADJ
ajbmeb-843	65	250	-	-	ADJ
ajbmeb-843	65	251	financial	financial	ADJ
ajbmeb-843	65	252	aspects	aspect	NOUN
ajbmeb-843	65	253	,	,	PUNCT
ajbmeb-843	65	254	based	base	VERB
ajbmeb-843	65	255	on	on	ADP
ajbmeb-843	65	256	financial	financial	ADJ
ajbmeb-843	65	257	and	and	CCONJ
ajbmeb-843	65	258	non	non	ADJ
ajbmeb-843	65	259	-	-	ADJ
ajbmeb-843	65	260	financial	financial	ADJ
ajbmeb-843	65	261	indicators	indicator	NOUN
ajbmeb-843	65	262	(	(	PUNCT
ajbmeb-843	65	263	2018	2018	NUM
ajbmeb-843	65	264	and	and	CCONJ
ajbmeb-843	65	265	2019	2019	NUM
ajbmeb-843	65	266	)	)	PUNCT
ajbmeb-843	65	267	to	to	PART
ajbmeb-843	65	268	indicate	indicate	VERB
ajbmeb-843	65	269	the	the	DET
ajbmeb-843	65	270	extent	extent	NOUN
ajbmeb-843	65	271	to	to	PART
ajbmeb-843	65	272	which	which	PRON
ajbmeb-843	65	273	the	the	DET
ajbmeb-843	65	274	planned	plan	VERB
ajbmeb-843	65	275	goals	goal	NOUN
ajbmeb-843	65	276	were	be	AUX
ajbmeb-843	65	277	achieved	achieve	VERB
ajbmeb-843	65	278	,	,	PUNCT
ajbmeb-843	65	279	to	to	PART
ajbmeb-843	65	280	identify	identify	VERB
ajbmeb-843	65	281	the	the	DET
ajbmeb-843	65	282	obstacles	obstacle	NOUN
ajbmeb-843	65	283	and	and	CCONJ
ajbmeb-843	65	284	problems	problem	NOUN
ajbmeb-843	65	285	that	that	PRON
ajbmeb-843	65	286	prevented	prevent	VERB
ajbmeb-843	65	287	the	the	DET
ajbmeb-843	65	288	achievement	achievement	NOUN
ajbmeb-843	65	289	of	of	ADP
ajbmeb-843	65	290	these	these	DET
ajbmeb-843	65	291	goals	goal	NOUN
ajbmeb-843	65	292	,	,	PUNCT
ajbmeb-843	65	293	to	to	PART
ajbmeb-843	65	294	search	search	VERB
ajbmeb-843	65	295	for	for	ADP
ajbmeb-843	65	296	their	their	PRON
ajbmeb-843	65	297	causes	cause	NOUN
ajbmeb-843	65	298	,	,	PUNCT
ajbmeb-843	65	299	and	and	CCONJ
ajbmeb-843	65	300	to	to	PART
ajbmeb-843	65	301	develop	develop	VERB
ajbmeb-843	65	302	the	the	DET
ajbmeb-843	65	303	necessary	necessary	ADJ
ajbmeb-843	65	304	solutions	solution	NOUN
ajbmeb-843	65	305	to	to	PART
ajbmeb-843	65	306	address	address	VERB
ajbmeb-843	65	307	them	they	PRON
ajbmeb-843	65	308	.	.	PUNCT
ajbmeb-843	66	1	financial	financial	ADJ
ajbmeb-843	66	2	perspective	perspective	NOUN
ajbmeb-843	66	3	1	1	NUM
ajbmeb-843	66	4	this	this	DET
ajbmeb-843	66	5	perspective	perspective	NOUN
ajbmeb-843	66	6	is	be	AUX
ajbmeb-843	66	7	one	one	NUM
ajbmeb-843	66	8	of	of	ADP
ajbmeb-843	66	9	the	the	DET
ajbmeb-843	66	10	most	most	ADV
ajbmeb-843	66	11	important	important	ADJ
ajbmeb-843	66	12	perspectives	perspective	NOUN
ajbmeb-843	66	13	in	in	ADP
ajbmeb-843	66	14	the	the	DET
ajbmeb-843	66	15	balanced	balanced	ADJ
ajbmeb-843	66	16	scorecard	scorecard	NOUN
ajbmeb-843	66	17	,	,	PUNCT
ajbmeb-843	66	18	as	as	SCONJ
ajbmeb-843	66	19	it	it	PRON
ajbmeb-843	66	20	describes	describe	VERB
ajbmeb-843	66	21	the	the	DET
ajbmeb-843	66	22	tangible	tangible	ADJ
ajbmeb-843	66	23	results	result	NOUN
ajbmeb-843	66	24	of	of	ADP
ajbmeb-843	66	25	the	the	DET
ajbmeb-843	66	26	strategy	strategy	NOUN
ajbmeb-843	66	27	in	in	ADP
ajbmeb-843	66	28	traditional	traditional	ADJ
ajbmeb-843	66	29	financial	financial	ADJ
ajbmeb-843	66	30	terms	term	NOUN
ajbmeb-843	66	31	,	,	PUNCT
ajbmeb-843	66	32	and	and	CCONJ
ajbmeb-843	66	33	those	those	DET
ajbmeb-843	66	34	results	result	NOUN
ajbmeb-843	66	35	represent	represent	VERB
ajbmeb-843	66	36	measures	measure	NOUN
ajbmeb-843	66	37	directed	direct	VERB
ajbmeb-843	66	38	at	at	ADP
ajbmeb-843	66	39	achieving	achieve	VERB
ajbmeb-843	66	40	financial	financial	ADJ
ajbmeb-843	66	41	goals	goal	NOUN
ajbmeb-843	66	42	,	,	PUNCT
ajbmeb-843	66	43	and	and	CCONJ
ajbmeb-843	66	44	there	there	PRON
ajbmeb-843	66	45	are	be	VERB
ajbmeb-843	66	46	many	many	ADJ
ajbmeb-843	66	47	indicators	indicator	NOUN
ajbmeb-843	66	48	that	that	PRON
ajbmeb-843	66	49	can	can	AUX
ajbmeb-843	66	50	be	be	AUX
ajbmeb-843	66	51	used	use	VERB
ajbmeb-843	66	52	to	to	PART
ajbmeb-843	66	53	measure	measure	VERB
ajbmeb-843	66	54	the	the	DET
ajbmeb-843	66	55	financial	financial	ADJ
ajbmeb-843	66	56	perspective	perspective	NOUN
ajbmeb-843	66	57	,	,	PUNCT
ajbmeb-843	66	58	but	but	CCONJ
ajbmeb-843	66	59	the	the	DET
ajbmeb-843	66	60	researchers	researcher	NOUN
ajbmeb-843	66	61	have	have	AUX
ajbmeb-843	66	62	chosen	choose	VERB
ajbmeb-843	66	63	the	the	DET
ajbmeb-843	66	64	most	most	ADV
ajbmeb-843	66	65	important	important	ADJ
ajbmeb-843	66	66	indicators	indicator	NOUN
ajbmeb-843	66	67	available	available	ADJ
ajbmeb-843	66	68	for	for	ADP
ajbmeb-843	66	69	analysis	analysis	NOUN
ajbmeb-843	66	70	,	,	PUNCT
ajbmeb-843	66	71	depending	depend	VERB
ajbmeb-843	66	72	on	on	ADP
ajbmeb-843	66	73	the	the	DET
ajbmeb-843	66	74	data	datum	NOUN
ajbmeb-843	66	75	obtained	obtain	VERB
ajbmeb-843	66	76	from	from	ADP
ajbmeb-843	66	77	the	the	DET
ajbmeb-843	66	78	accounts	account	NOUN
ajbmeb-843	66	79	division	division	NOUN
ajbmeb-843	66	80	in	in	ADP
ajbmeb-843	66	81	the	the	DET
ajbmeb-843	66	82	directorate	directorate	NOUN
ajbmeb-843	66	83	,	,	PUNCT
ajbmeb-843	66	84	and	and	CCONJ
ajbmeb-843	66	85	the	the	DET
ajbmeb-843	66	86	financial	financial	ADJ
ajbmeb-843	66	87	perspective	perspective	NOUN
ajbmeb-843	66	88	will	will	AUX
ajbmeb-843	66	89	be	be	AUX
ajbmeb-843	66	90	applied	apply	VERB
ajbmeb-843	66	91	in	in	ADP
ajbmeb-843	66	92	the	the	DET
ajbmeb-843	66	93	directorate	directorate	NOUN
ajbmeb-843	66	94	(	(	PUNCT
ajbmeb-843	66	95	the	the	DET
ajbmeb-843	66	96	research	research	NOUN
ajbmeb-843	66	97	sample	sample	NOUN
ajbmeb-843	66	98	)	)	PUNCT
ajbmeb-843	66	99	through	through	ADP
ajbmeb-843	66	100	the	the	DET
ajbmeb-843	66	101	following	follow	VERB
ajbmeb-843	66	102	indicators	indicator	NOUN
ajbmeb-843	66	103	.	.	PUNCT
ajbmeb-843	67	1	table	table	NOUN
ajbmeb-843	67	2	(	(	PUNCT
ajbmeb-843	67	3	2	2	NUM
ajbmeb-843	67	4	)	)	PUNCT
ajbmeb-843	67	5	financial	financial	ADJ
ajbmeb-843	67	6	perspective	perspective	NOUN
ajbmeb-843	67	7	indicators	indicator	NOUN
ajbmeb-843	67	8	calculation	calculation	VERB
ajbmeb-843	67	9	2019	2019	NUM
ajbmeb-843	67	10	calculation	calculation	NOUN
ajbmeb-843	67	11	2018	2018	NUM
ajbmeb-843	67	12	measure	measure	NOUN
ajbmeb-843	67	13	target	target	NOUN
ajbmeb-843	67	14	perspective	perspective	NOUN
ajbmeb-843	67	15	9013933300	9013933300	NUM
ajbmeb-843	67	16	9122735100	9122735100	NUM
ajbmeb-843	68	1	=	=	SYM
ajbmeb-843	68	2	98,8	98,8	NUM
ajbmeb-843	68	3	%	%	NOUN
ajbmeb-843	68	4	8826558996	8826558996	NUM
ajbmeb-843	68	5	9001687900	9001687900	NUM
ajbmeb-843	68	6	=	=	SYM
ajbmeb-843	68	7	98	98	NUM
ajbmeb-843	68	8	%	%	NOUN
ajbmeb-843	68	9	the	the	DET
ajbmeb-843	68	10	actual	actual	ADJ
ajbmeb-843	68	11	expense	expense	NOUN
ajbmeb-843	68	12	to	to	ADP
ajbmeb-843	68	13	the	the	DET
ajbmeb-843	68	14	customization	customization	NOUN
ajbmeb-843	68	15	efficiency	efficiency	NOUN
ajbmeb-843	68	16	of	of	ADP
ajbmeb-843	68	17	disbursement	disbursement	NOUN
ajbmeb-843	68	18	as	as	ADP
ajbmeb-843	68	19	in	in	ADP
ajbmeb-843	68	20	the	the	DET
ajbmeb-843	68	21	budget	budget	NOUN
ajbmeb-843	68	22	financial	financial	ADJ
ajbmeb-843	68	23	8698533740	8698533740	NUM
ajbmeb-843	68	24	8801740000	8801740000	NUM
ajbmeb-843	68	25	=	=	SYM
ajbmeb-843	68	26	98,8	98,8	NUM
ajbmeb-843	68	27	%	%	NOUN
ajbmeb-843	68	28	8726384596	8726384596	NUM
ajbmeb-843	68	29	8961642900	8961642900	NUM
ajbmeb-843	68	30	=	=	SYM
ajbmeb-843	68	31	97,4	97,4	NUM
ajbmeb-843	68	32	%	%	NOUN
ajbmeb-843	68	33	the	the	DET
ajbmeb-843	68	34	actual	actual	ADJ
ajbmeb-843	68	35	expense	expense	NOUN
ajbmeb-843	68	36	to	to	ADP
ajbmeb-843	68	37	the	the	DET
ajbmeb-843	68	38	customization	customization	NOUN
ajbmeb-843	68	39	efficiency	efficiency	NOUN
ajbmeb-843	68	40	of	of	ADP
ajbmeb-843	68	41	disbursement	disbursement	NOUN
ajbmeb-843	68	42	for	for	ADP
ajbmeb-843	68	43	employee	employee	NOUN
ajbmeb-843	68	44	compensation	compensation	NOUN
ajbmeb-843	68	45	142788810	142788810	NUM
ajbmeb-843	68	46	147535100	147535100	NUM
ajbmeb-843	68	47	=	=	SYM
ajbmeb-843	69	1	96,8	96,8	NUM
ajbmeb-843	69	2	%	%	NOUN
ajbmeb-843	69	3	48731400	48731400	NUM
ajbmeb-843	69	4	51140000	51140000	NUM
ajbmeb-843	69	5	=	=	SYM
ajbmeb-843	70	1	95,3	95,3	NUM
ajbmeb-843	70	2	%	%	INTJ
ajbmeb-843	70	3	the	the	DET
ajbmeb-843	70	4	actual	actual	ADJ
ajbmeb-843	70	5	expense	expense	NOUN
ajbmeb-843	70	6	to	to	ADP
ajbmeb-843	70	7	the	the	DET
ajbmeb-843	70	8	customization	customization	NOUN
ajbmeb-843	70	9	efficiency	efficiency	NOUN
ajbmeb-843	70	10	of	of	ADP
ajbmeb-843	70	11	disbursement	disbursement	NOUN
ajbmeb-843	70	12	for	for	ADP
ajbmeb-843	70	13	commodity	commodity	NOUN
ajbmeb-843	70	14	requirements	requirement	NOUN
ajbmeb-843	70	15	2860000	2860000	NUM
ajbmeb-843	70	16	3020000	3020000	NUM
ajbmeb-843	70	17	=	=	SYM
ajbmeb-843	71	1	94,7	94,7	NUM
ajbmeb-843	71	2	%	%	NOUN
ajbmeb-843	71	3	0	0	SYM
ajbmeb-843	71	4	100000	100000	NUM
ajbmeb-843	71	5	=	=	SYM
ajbmeb-843	71	6	0	0	NUM
ajbmeb-843	71	7	%	%	NOUN
ajbmeb-843	71	8	the	the	DET
ajbmeb-843	71	9	actual	actual	ADJ
ajbmeb-843	71	10	expense	expense	NOUN
ajbmeb-843	71	11	to	to	ADP
ajbmeb-843	71	12	the	the	DET
ajbmeb-843	71	13	customization	customization	NOUN
ajbmeb-843	71	14	efficiency	efficiency	NOUN
ajbmeb-843	71	15	of	of	ADP
ajbmeb-843	71	16	disbursement	disbursement	NOUN
ajbmeb-843	71	17	for	for	ADP
ajbmeb-843	71	18	service	service	NOUN
ajbmeb-843	71	19	requirements	requirement	NOUN
ajbmeb-843	71	20	76450750	76450750	NUM
ajbmeb-843	71	21	77140000	77140000	NUM
ajbmeb-843	71	22	=	=	SYM
ajbmeb-843	72	1	99,1	99,1	NUM
ajbmeb-843	72	2	%	%	NOUN
ajbmeb-843	72	3	51443000	51443000	NUM
ajbmeb-843	72	4	51810000	51810000	NUM
ajbmeb-843	72	5	=	=	SYM
ajbmeb-843	73	1	99,3	99,3	NUM
ajbmeb-843	73	2	%	%	INTJ
ajbmeb-843	73	3	the	the	DET
ajbmeb-843	73	4	actual	actual	ADJ
ajbmeb-843	73	5	expense	expense	NOUN
ajbmeb-843	73	6	to	to	ADP
ajbmeb-843	73	7	the	the	DET
ajbmeb-843	73	8	customization	customization	NOUN
ajbmeb-843	73	9	efficiency	efficiency	NOUN
ajbmeb-843	73	10	of	of	ADP
ajbmeb-843	73	11	disbursement	disbursement	NOUN
ajbmeb-843	73	12	for	for	ADP
ajbmeb-843	73	13	maintenance	maintenance	NOUN
ajbmeb-843	73	14	account	account	NOUN
ajbmeb-843	73	15	source	source	NOUN
ajbmeb-843	73	16	:	:	PUNCT
ajbmeb-843	73	17	prepared	prepare	VERB
ajbmeb-843	73	18	by	by	ADP
ajbmeb-843	73	19	researchers	researcher	NOUN
ajbmeb-843	73	20	based	base	VERB
ajbmeb-843	73	21	on	on	ADP
ajbmeb-843	73	22	data	datum	NOUN
ajbmeb-843	73	23	from	from	ADP
ajbmeb-843	73	24	the	the	DET
ajbmeb-843	73	25	directorate	directorate	ADJ
ajbmeb-843	73	26	table	table	NOUN
ajbmeb-843	73	27	(	(	PUNCT
ajbmeb-843	73	28	3	3	X
ajbmeb-843	73	29	)	)	PUNCT
ajbmeb-843	73	30	measures	measure	NOUN
ajbmeb-843	73	31	of	of	ADP
ajbmeb-843	73	32	the	the	DET
ajbmeb-843	73	33	financial	financial	ADJ
ajbmeb-843	73	34	perspective	perspective	NOUN
ajbmeb-843	73	35	the	the	DET
ajbmeb-843	73	36	degree	degree	NOUN
ajbmeb-843	73	37	indicator	indicator	NOUN
ajbmeb-843	73	38	2019	2019	NUM
ajbmeb-843	73	39	the	the	DET
ajbmeb-843	73	40	degree	degree	NOUN
ajbmeb-843	73	41	indicator	indicator	NOUN
ajbmeb-843	73	42	2018	2018	NUM
ajbmeb-843	73	43	the	the	DET
ajbmeb-843	73	44	percentages	percentage	NOUN
ajbmeb-843	73	45	adopted	adopt	VERB
ajbmeb-843	73	46	in	in	ADP
ajbmeb-843	73	47	the	the	DET
ajbmeb-843	73	48	distribution	distribution	NOUN
ajbmeb-843	73	49	measure	measure	NOUN
ajbmeb-843	73	50	target	target	NOUN
ajbmeb-843	73	51	perspective	perspective	NOUN
ajbmeb-843	73	52	2	2	NUM
ajbmeb-843	73	53	98,8	98,8	NUM
ajbmeb-843	73	54	2	2	NUM
ajbmeb-843	73	55	98	98	NUM
ajbmeb-843	73	56	%	%	NOUN
ajbmeb-843	73	57	90	90	NUM
ajbmeb-843	73	58	%	%	NOUN
ajbmeb-843	73	59	or	or	CCONJ
ajbmeb-843	73	60	more	more	ADJ
ajbmeb-843	73	61	2	2	NUM
ajbmeb-843	73	62	the	the	DET
ajbmeb-843	73	63	actual	actual	ADJ
ajbmeb-843	73	64	expense	expense	NOUN
ajbmeb-843	73	65	to	to	ADP
ajbmeb-843	73	66	the	the	DET
ajbmeb-843	73	67	customization	customization	NOUN
ajbmeb-843	73	68	financial	financial	ADJ
ajbmeb-843	73	69	90	90	NUM
ajbmeb-843	73	70	%	%	NOUN
ajbmeb-843	73	71	or	or	CCONJ
ajbmeb-843	73	72	less	less	ADJ
ajbmeb-843	73	73	1	1	NUM
ajbmeb-843	73	74	2	2	NUM
ajbmeb-843	73	75	98,8	98,8	NUM
ajbmeb-843	73	76	2	2	NUM
ajbmeb-843	73	77	97,4	97,4	NUM
ajbmeb-843	73	78	%	%	NOUN
ajbmeb-843	73	79	90	90	NUM
ajbmeb-843	73	80	%	%	NOUN
ajbmeb-843	73	81	or	or	CCONJ
ajbmeb-843	73	82	more	more	ADJ
ajbmeb-843	73	83	2	2	NUM
ajbmeb-843	73	84	the	the	DET
ajbmeb-843	73	85	actual	actual	ADJ
ajbmeb-843	73	86	expense	expense	NOUN
ajbmeb-843	73	87	to	to	ADP
ajbmeb-843	73	88	the	the	DET
ajbmeb-843	73	89	customization	customization	NOUN
ajbmeb-843	73	90	90	90	NUM
ajbmeb-843	73	91	%	%	NOUN
ajbmeb-843	73	92	or	or	CCONJ
ajbmeb-843	73	93	less	less	ADJ
ajbmeb-843	73	94	1	1	NUM
ajbmeb-843	73	95	2	2	NUM
ajbmeb-843	73	96	96,8	96,8	NUM
ajbmeb-843	73	97	2	2	NUM
ajbmeb-843	74	1	95,3	95,3	NUM
ajbmeb-843	74	2	%	%	NOUN
ajbmeb-843	74	3	90	90	NUM
ajbmeb-843	74	4	%	%	NOUN
ajbmeb-843	74	5	or	or	CCONJ
ajbmeb-843	74	6	more	more	ADJ
ajbmeb-843	74	7	2	2	NUM
ajbmeb-843	74	8	the	the	DET
ajbmeb-843	74	9	actual	actual	ADJ
ajbmeb-843	74	10	expense	expense	NOUN
ajbmeb-843	74	11	to	to	ADP
ajbmeb-843	74	12	the	the	DET
ajbmeb-843	74	13	customization	customization	NOUN
ajbmeb-843	74	14	90	90	NUM
ajbmeb-843	74	15	%	%	NOUN
ajbmeb-843	74	16	or	or	CCONJ
ajbmeb-843	74	17	less	less	ADJ
ajbmeb-843	74	18	1	1	NUM
ajbmeb-843	74	19	94,7	94,7	NUM
ajbmeb-843	74	20	%	%	NOUN
ajbmeb-843	74	21	90	90	NUM
ajbmeb-843	74	22	%	%	NOUN
ajbmeb-843	74	23	or	or	CCONJ
ajbmeb-843	74	24	more	more	ADJ
ajbmeb-843	74	25	3	3	NUM
ajbmeb-843	74	26	the	the	DET
ajbmeb-843	74	27	actual	actual	ADJ
ajbmeb-843	74	28	expense	expense	NOUN
ajbmeb-843	74	29	to	to	ADP
ajbmeb-843	74	30	the	the	DET
ajbmeb-843	74	31	customization	customization	NOUN
ajbmeb-843	74	32	45%-90	45%-90	NUM
ajbmeb-843	74	33	%	%	NOUN
ajbmeb-843	74	34	2	2	NUM
ajbmeb-843	74	35	1	1	NUM
ajbmeb-843	74	36	0	0	NUM
ajbmeb-843	74	37	%	%	NOUN
ajbmeb-843	74	38	45	45	NUM
ajbmeb-843	74	39	%	%	NOUN
ajbmeb-843	74	40	or	or	CCONJ
ajbmeb-843	74	41	less	less	ADJ
ajbmeb-843	74	42	1	1	NUM
ajbmeb-843	74	43	2	2	NUM
ajbmeb-843	74	44	99,1	99,1	NUM
ajbmeb-843	74	45	2	2	NUM
ajbmeb-843	74	46	99,3	99,3	NUM
ajbmeb-843	74	47	%	%	NOUN
ajbmeb-843	74	48	90	90	NUM
ajbmeb-843	74	49	%	%	NOUN
ajbmeb-843	74	50	or	or	CCONJ
ajbmeb-843	74	51	more	more	ADJ
ajbmeb-843	74	52	2	2	NUM
ajbmeb-843	74	53	the	the	DET
ajbmeb-843	74	54	actual	actual	ADJ
ajbmeb-843	74	55	expense	expense	NOUN
ajbmeb-843	74	56	to	to	ADP
ajbmeb-843	74	57	the	the	DET
ajbmeb-843	74	58	customization	customization	NOUN
ajbmeb-843	74	59	90	90	NUM
ajbmeb-843	74	60	%	%	NOUN
ajbmeb-843	74	61	or	or	CCONJ
ajbmeb-843	74	62	less	less	ADJ
ajbmeb-843	74	63	1	1	NUM
ajbmeb-843	74	64	11	11	NUM
ajbmeb-843	74	65	9	9	NUM
ajbmeb-843	74	66	11	11	NUM
ajbmeb-843	74	67	financial	financial	ADJ
ajbmeb-843	74	68	perspective	perspective	NOUN
ajbmeb-843	74	69	score	score	NOUN
ajbmeb-843	74	70	american	american	PROPN
ajbmeb-843	74	71	journal	journal	PROPN
ajbmeb-843	74	72	of	of	ADP
ajbmeb-843	74	73	business	business	NOUN
ajbmeb-843	74	74	management	management	NOUN
ajbmeb-843	74	75	,	,	PUNCT
ajbmeb-843	74	76	economics	economic	NOUN
ajbmeb-843	74	77	and	and	CCONJ
ajbmeb-843	74	78	banking	banking	NOUN
ajbmeb-843	74	79	volume	volume	NOUN
ajbmeb-843	74	80	12	12	NUM
ajbmeb-843	74	81	may	may	PROPN
ajbmeb-843	74	82	,	,	PUNCT
ajbmeb-843	74	83	2023	2023	NUM
ajbmeb-843	74	84	p	p	NOUN
ajbmeb-843	74	85	a	a	DET
ajbmeb-843	74	86	g	g	NOUN
ajbmeb-843	74	87	e	e	PROPN
ajbmeb-843	74	88	|	|	ADV
ajbmeb-843	74	89	96	96	NUM
ajbmeb-843	74	90	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-843	74	91	source	source	NOUN
ajbmeb-843	74	92	:	:	PUNCT
ajbmeb-843	74	93	the	the	DET
ajbmeb-843	74	94	table	table	NOUN
ajbmeb-843	74	95	was	be	AUX
ajbmeb-843	74	96	prepared	prepare	VERB
ajbmeb-843	74	97	by	by	ADP
ajbmeb-843	74	98	the	the	DET
ajbmeb-843	74	99	researchers	researcher	NOUN
ajbmeb-843	74	100	based	base	VERB
ajbmeb-843	74	101	on	on	ADP
ajbmeb-843	74	102	the	the	DET
ajbmeb-843	74	103	data	datum	NOUN
ajbmeb-843	74	104	of	of	ADP
ajbmeb-843	74	105	the	the	DET
ajbmeb-843	74	106	directorate	directorate	NOUN
ajbmeb-843	74	107	from	from	ADP
ajbmeb-843	74	108	table	table	NOUN
ajbmeb-843	74	109	(	(	PUNCT
ajbmeb-843	74	110	2	2	NUM
ajbmeb-843	74	111	)	)	PUNCT
ajbmeb-843	74	112	above	above	ADV
ajbmeb-843	74	113	,	,	PUNCT
ajbmeb-843	74	114	it	it	PRON
ajbmeb-843	74	115	is	be	AUX
ajbmeb-843	74	116	clear	clear	ADJ
ajbmeb-843	74	117	that	that	SCONJ
ajbmeb-843	74	118	the	the	DET
ajbmeb-843	74	119	directorate	directorate	NOUN
ajbmeb-843	74	120	achieved	achieve	VERB
ajbmeb-843	74	121	in	in	ADP
ajbmeb-843	74	122	the	the	DET
ajbmeb-843	74	123	year	year	NOUN
ajbmeb-843	74	124	(	(	PUNCT
ajbmeb-843	74	125	2018	2018	NUM
ajbmeb-843	74	126	)	)	PUNCT
ajbmeb-843	74	127	a	a	DET
ajbmeb-843	74	128	number	number	NOUN
ajbmeb-843	74	129	of	of	ADP
ajbmeb-843	74	130	(	(	PUNCT
ajbmeb-843	74	131	9	9	NUM
ajbmeb-843	74	132	)	)	PUNCT
ajbmeb-843	74	133	points	point	NOUN
ajbmeb-843	74	134	out	out	ADP
ajbmeb-843	74	135	of	of	ADP
ajbmeb-843	74	136	the	the	DET
ajbmeb-843	74	137	total	total	ADJ
ajbmeb-843	74	138	standard	standard	ADJ
ajbmeb-843	74	139	points	point	NOUN
ajbmeb-843	74	140	from	from	ADP
ajbmeb-843	74	141	the	the	DET
ajbmeb-843	74	142	financial	financial	ADJ
ajbmeb-843	74	143	perspective	perspective	NOUN
ajbmeb-843	74	144	,	,	PUNCT
ajbmeb-843	74	145	amounting	amount	VERB
ajbmeb-843	74	146	to	to	ADP
ajbmeb-843	74	147	(	(	PUNCT
ajbmeb-843	74	148	11	11	NUM
ajbmeb-843	74	149	)	)	PUNCT
ajbmeb-843	74	150	points	point	NOUN
ajbmeb-843	74	151	,	,	PUNCT
ajbmeb-843	74	152	i.e.	i.e.	X
ajbmeb-843	74	153	(	(	PUNCT
ajbmeb-843	74	154	82	82	NUM
ajbmeb-843	74	155	%	%	NOUN
ajbmeb-843	74	156	)	)	PUNCT
ajbmeb-843	74	157	,	,	PUNCT
ajbmeb-843	74	158	which	which	PRON
ajbmeb-843	74	159	is	be	AUX
ajbmeb-843	74	160	a	a	DET
ajbmeb-843	74	161	very	very	ADV
ajbmeb-843	74	162	good	good	ADJ
ajbmeb-843	74	163	indicator	indicator	NOUN
ajbmeb-843	74	164	,	,	PUNCT
ajbmeb-843	74	165	while	while	SCONJ
ajbmeb-843	74	166	it	it	PRON
ajbmeb-843	74	167	achieved	achieve	VERB
ajbmeb-843	74	168	in	in	ADP
ajbmeb-843	74	169	the	the	DET
ajbmeb-843	74	170	year	year	NOUN
ajbmeb-843	74	171	(	(	PUNCT
ajbmeb-843	74	172	2019	2019	NUM
ajbmeb-843	74	173	)	)	PUNCT
ajbmeb-843	74	174	the	the	DET
ajbmeb-843	74	175	number	number	NOUN
ajbmeb-843	74	176	of	of	ADP
ajbmeb-843	74	177	points	point	NOUN
ajbmeb-843	74	178	(	(	PUNCT
ajbmeb-843	74	179	11	11	NUM
ajbmeb-843	74	180	)	)	PUNCT
ajbmeb-843	74	181	out	out	ADP
ajbmeb-843	74	182	of	of	ADP
ajbmeb-843	74	183	the	the	DET
ajbmeb-843	74	184	total	total	ADJ
ajbmeb-843	74	185	standard	standard	ADJ
ajbmeb-843	74	186	points	point	NOUN
ajbmeb-843	74	187	for	for	ADP
ajbmeb-843	74	188	the	the	DET
ajbmeb-843	74	189	financial	financial	ADJ
ajbmeb-843	74	190	perspective	perspective	NOUN
ajbmeb-843	74	191	amounting	amount	VERB
ajbmeb-843	74	192	to	to	ADP
ajbmeb-843	74	193	(	(	PUNCT
ajbmeb-843	74	194	11	11	NUM
ajbmeb-843	74	195	)	)	PUNCT
ajbmeb-843	74	196	points	point	NOUN
ajbmeb-843	74	197	,	,	PUNCT
ajbmeb-843	74	198	i.e.	i.e.	X
ajbmeb-843	74	199	(	(	PUNCT
ajbmeb-843	74	200	100	100	NUM
ajbmeb-843	74	201	%	%	NOUN
ajbmeb-843	74	202	)	)	PUNCT
ajbmeb-843	74	203	,	,	PUNCT
ajbmeb-843	74	204	which	which	PRON
ajbmeb-843	74	205	is	be	AUX
ajbmeb-843	74	206	an	an	DET
ajbmeb-843	74	207	excellent	excellent	ADJ
ajbmeb-843	74	208	indicator	indicator	NOUN
ajbmeb-843	74	209	,	,	PUNCT
ajbmeb-843	74	210	and	and	CCONJ
ajbmeb-843	74	211	this	this	PRON
ajbmeb-843	74	212	means	mean	VERB
ajbmeb-843	74	213	that	that	SCONJ
ajbmeb-843	74	214	the	the	DET
ajbmeb-843	74	215	directorate	directorate	NOUN
ajbmeb-843	74	216	has	have	AUX
ajbmeb-843	74	217	improved	improve	VERB
ajbmeb-843	74	218	its	its	PRON
ajbmeb-843	74	219	financial	financial	ADJ
ajbmeb-843	74	220	performance	performance	NOUN
ajbmeb-843	74	221	in	in	ADP
ajbmeb-843	74	222	the	the	DET
ajbmeb-843	74	223	year	year	NOUN
ajbmeb-843	74	224	(	(	PUNCT
ajbmeb-843	74	225	2019	2019	NUM
ajbmeb-843	74	226	)	)	PUNCT
ajbmeb-843	74	227	,	,	PUNCT
ajbmeb-843	74	228	which	which	PRON
ajbmeb-843	74	229	indicates	indicate	VERB
ajbmeb-843	74	230	the	the	DET
ajbmeb-843	74	231	efficiency	efficiency	NOUN
ajbmeb-843	74	232	of	of	ADP
ajbmeb-843	74	233	the	the	DET
ajbmeb-843	74	234	directorate	directorate	NOUN
ajbmeb-843	74	235	in	in	ADP
ajbmeb-843	74	236	exploiting	exploit	VERB
ajbmeb-843	74	237	the	the	DET
ajbmeb-843	74	238	financial	financial	ADJ
ajbmeb-843	74	239	allocations	allocation	NOUN
ajbmeb-843	74	240	allocated	allocate	VERB
ajbmeb-843	74	241	to	to	ADP
ajbmeb-843	74	242	it	it	PRON
ajbmeb-843	74	243	within	within	ADP
ajbmeb-843	74	244	the	the	DET
ajbmeb-843	74	245	general	general	ADJ
ajbmeb-843	74	246	budget	budget	NOUN
ajbmeb-843	74	247	.	.	PUNCT
ajbmeb-843	75	1	through	through	ADP
ajbmeb-843	75	2	the	the	DET
ajbmeb-843	75	3	foregoing	foregoing	NOUN
ajbmeb-843	75	4	,	,	PUNCT
ajbmeb-843	75	5	the	the	DET
ajbmeb-843	75	6	first	first	ADJ
ajbmeb-843	75	7	sub	sub	NOUN
ajbmeb-843	75	8	-	-	NOUN
ajbmeb-843	75	9	hypothesis	hypothesis	NOUN
ajbmeb-843	75	10	can	can	AUX
ajbmeb-843	75	11	be	be	AUX
ajbmeb-843	75	12	accepted	accept	VERB
ajbmeb-843	75	13	,	,	PUNCT
ajbmeb-843	75	14	which	which	PRON
ajbmeb-843	75	15	states	state	VERB
ajbmeb-843	75	16	(	(	PUNCT
ajbmeb-843	75	17	the	the	DET
ajbmeb-843	75	18	financial	financial	ADJ
ajbmeb-843	75	19	performance	performance	NOUN
ajbmeb-843	75	20	of	of	ADP
ajbmeb-843	75	21	the	the	DET
ajbmeb-843	75	22	directorate	directorate	NOUN
ajbmeb-843	75	23	can	can	AUX
ajbmeb-843	75	24	be	be	AUX
ajbmeb-843	75	25	evaluated	evaluate	VERB
ajbmeb-843	75	26	through	through	ADP
ajbmeb-843	75	27	the	the	DET
ajbmeb-843	75	28	indicators	indicator	NOUN
ajbmeb-843	75	29	of	of	ADP
ajbmeb-843	75	30	the	the	DET
ajbmeb-843	75	31	financial	financial	ADJ
ajbmeb-843	75	32	perspective	perspective	NOUN
ajbmeb-843	75	33	of	of	ADP
ajbmeb-843	75	34	the	the	DET
ajbmeb-843	75	35	balanced	balanced	ADJ
ajbmeb-843	75	36	scorecard	scorecard	NOUN
ajbmeb-843	75	37	)	)	PUNCT
ajbmeb-843	75	38	.	.	PUNCT
ajbmeb-843	76	1	2customer	2customer	NUM
ajbmeb-843	76	2	perspective	perspective	NOUN
ajbmeb-843	76	3	serving	serve	VERB
ajbmeb-843	76	4	the	the	DET
ajbmeb-843	76	5	people	people	NOUN
ajbmeb-843	76	6	of	of	ADP
ajbmeb-843	76	7	the	the	DET
ajbmeb-843	76	8	governorate	governorate	NOUN
ajbmeb-843	76	9	is	be	AUX
ajbmeb-843	76	10	the	the	DET
ajbmeb-843	76	11	main	main	ADJ
ajbmeb-843	76	12	goal	goal	NOUN
ajbmeb-843	76	13	of	of	ADP
ajbmeb-843	76	14	the	the	DET
ajbmeb-843	76	15	civil	civil	ADJ
ajbmeb-843	76	16	defense	defense	NOUN
ajbmeb-843	76	17	directorate	directorate	VERB
ajbmeb-843	76	18	through	through	ADP
ajbmeb-843	76	19	providing	provide	VERB
ajbmeb-843	76	20	its	its	PRON
ajbmeb-843	76	21	services	service	NOUN
ajbmeb-843	76	22	,	,	PUNCT
ajbmeb-843	76	23	whether	whether	SCONJ
ajbmeb-843	76	24	in	in	ADP
ajbmeb-843	76	25	the	the	DET
ajbmeb-843	76	26	field	field	NOUN
ajbmeb-843	76	27	of	of	ADP
ajbmeb-843	76	28	carrying	carry	VERB
ajbmeb-843	76	29	out	out	ADP
ajbmeb-843	76	30	fire	fire	NOUN
ajbmeb-843	76	31	and	and	CCONJ
ajbmeb-843	76	32	rescue	rescue	NOUN
ajbmeb-843	76	33	duties	duty	NOUN
ajbmeb-843	76	34	and	and	CCONJ
ajbmeb-843	76	35	dealing	deal	VERB
ajbmeb-843	76	36	with	with	ADP
ajbmeb-843	76	37	unexploded	unexploded	ADJ
ajbmeb-843	76	38	bombs	bomb	NOUN
ajbmeb-843	76	39	,	,	PUNCT
ajbmeb-843	76	40	as	as	ADV
ajbmeb-843	76	41	well	well	ADV
ajbmeb-843	76	42	as	as	ADP
ajbmeb-843	76	43	its	its	PRON
ajbmeb-843	76	44	preventive	preventive	ADJ
ajbmeb-843	76	45	and	and	CCONJ
ajbmeb-843	76	46	educational	educational	ADJ
ajbmeb-843	76	47	services	service	NOUN
ajbmeb-843	76	48	represented	represent	VERB
ajbmeb-843	76	49	by	by	ADP
ajbmeb-843	76	50	conducting	conduct	VERB
ajbmeb-843	76	51	checks	check	NOUN
ajbmeb-843	76	52	on	on	ADP
ajbmeb-843	76	53	vital	vital	ADJ
ajbmeb-843	76	54	projects	project	NOUN
ajbmeb-843	76	55	and	and	CCONJ
ajbmeb-843	76	56	practices	practice	NOUN
ajbmeb-843	76	57	,	,	PUNCT
ajbmeb-843	76	58	holding	hold	VERB
ajbmeb-843	76	59	seminars	seminar	NOUN
ajbmeb-843	76	60	and	and	CCONJ
ajbmeb-843	76	61	courses	course	NOUN
ajbmeb-843	76	62	,	,	PUNCT
ajbmeb-843	76	63	distributing	distribute	VERB
ajbmeb-843	76	64	informative	informative	ADJ
ajbmeb-843	76	65	posters	poster	NOUN
ajbmeb-843	76	66	,	,	PUNCT
ajbmeb-843	76	67	and	and	CCONJ
ajbmeb-843	76	68	delivering	deliver	VERB
ajbmeb-843	76	69	civil	civil	ADJ
ajbmeb-843	76	70	defense	defense	NOUN
ajbmeb-843	76	71	services	service	NOUN
ajbmeb-843	76	72	to	to	ADP
ajbmeb-843	76	73	the	the	DET
ajbmeb-843	76	74	farthest	farth	ADJ
ajbmeb-843	76	75	point	point	NOUN
ajbmeb-843	76	76	in	in	ADP
ajbmeb-843	76	77	the	the	DET
ajbmeb-843	76	78	governorate	governorate	NOUN
ajbmeb-843	76	79	has	have	AUX
ajbmeb-843	76	80	published	publish	VERB
ajbmeb-843	76	81	emergency	emergency	NOUN
ajbmeb-843	76	82	lines	line	NOUN
ajbmeb-843	76	83	,	,	PUNCT
ajbmeb-843	76	84	including	include	VERB
ajbmeb-843	76	85	the	the	DET
ajbmeb-843	76	86	emergency	emergency	NOUN
ajbmeb-843	76	87	number	number	NOUN
ajbmeb-843	76	88	(	(	PUNCT
ajbmeb-843	76	89	115	115	NUM
ajbmeb-843	76	90	)	)	PUNCT
ajbmeb-843	76	91	.	.	PUNCT
ajbmeb-843	77	1	citizens	citizen	NOUN
ajbmeb-843	77	2	'	'	PART
ajbmeb-843	77	3	satisfaction	satisfaction	NOUN
ajbmeb-843	77	4	will	will	AUX
ajbmeb-843	77	5	be	be	AUX
ajbmeb-843	77	6	measured	measure	VERB
ajbmeb-843	77	7	through	through	ADP
ajbmeb-843	77	8	a	a	DET
ajbmeb-843	77	9	questionnaire	questionnaire	NOUN
ajbmeb-843	77	10	distributed	distribute	VERB
ajbmeb-843	77	11	to	to	ADP
ajbmeb-843	77	12	a	a	DET
ajbmeb-843	77	13	random	random	ADJ
ajbmeb-843	77	14	sample	sample	NOUN
ajbmeb-843	77	15	of	of	ADP
ajbmeb-843	77	16	citizens	citizen	NOUN
ajbmeb-843	77	17	in	in	ADP
ajbmeb-843	77	18	the	the	DET
ajbmeb-843	77	19	governorate	governorate	NOUN
ajbmeb-843	77	20	,	,	PUNCT
ajbmeb-843	77	21	which	which	PRON
ajbmeb-843	77	22	includes	include	VERB
ajbmeb-843	77	23	the	the	DET
ajbmeb-843	77	24	following	follow	VERB
ajbmeb-843	77	25	paragraphs	paragraph	NOUN
ajbmeb-843	77	26	:	:	PUNCT
ajbmeb-843	77	27	table	table	NOUN
ajbmeb-843	77	28	(	(	PUNCT
ajbmeb-843	77	29	4	4	X
ajbmeb-843	77	30	)	)	PUNCT
ajbmeb-843	77	31	analysis	analysis	NOUN
ajbmeb-843	77	32	of	of	ADP
ajbmeb-843	77	33	the	the	DET
ajbmeb-843	77	34	paragraphs	paragraph	NOUN
ajbmeb-843	77	35	of	of	ADP
ajbmeb-843	77	36	the	the	DET
ajbmeb-843	77	37	customer	customer	NOUN
ajbmeb-843	77	38	service	service	NOUN
ajbmeb-843	77	39	perspective	perspective	NOUN
ajbmeb-843	77	40	questionnaire	questionnaire	NOUN
ajbmeb-843	77	41	arithmetic	arithmetic	ADJ
ajbmeb-843	77	42	mean	mean	NOUN
ajbmeb-843	77	43	strongly	strongly	ADV
ajbmeb-843	77	44	disagree	disagree	VERB
ajbmeb-843	77	45	disagree	disagree	VERB
ajbmeb-843	77	46	neutral	neutral	ADJ
ajbmeb-843	77	47	agree	agree	VERB
ajbmeb-843	77	48	strongl	strongl	PROPN
ajbmeb-843	77	49	y	y	PROPN
ajbmeb-843	77	50	agree	agree	VERB
ajbmeb-843	77	51	paragraphs	paragraph	NOUN
ajbmeb-843	77	52	sequ	sequ	VERB
ajbmeb-843	77	53	ence	ence	NOUN
ajbmeb-843	77	54	3.6	3.6	NUM
ajbmeb-843	77	55	0	0	SYM
ajbmeb-843	77	56	0	0	NUM
ajbmeb-843	77	57	2	2	NUM
ajbmeb-843	77	58	5	5	NUM
ajbmeb-843	77	59	11	11	NUM
ajbmeb-843	77	60	the	the	DET
ajbmeb-843	77	61	machinery	machinery	NOUN
ajbmeb-843	77	62	and	and	CCONJ
ajbmeb-843	77	63	equipment	equipment	NOUN
ajbmeb-843	77	64	used	use	VERB
ajbmeb-843	77	65	in	in	ADP
ajbmeb-843	77	66	the	the	DET
ajbmeb-843	77	67	directorate	directorate	NOUN
ajbmeb-843	77	68	are	be	AUX
ajbmeb-843	77	69	compatible	compatible	ADJ
ajbmeb-843	77	70	with	with	ADP
ajbmeb-843	77	71	modern	modern	ADJ
ajbmeb-843	77	72	developments	development	NOUN
ajbmeb-843	77	73	.	.	PUNCT
ajbmeb-843	78	1	1	1	NUM
ajbmeb-843	78	2	3.6	3.6	NUM
ajbmeb-843	78	3	0	0	NUM
ajbmeb-843	78	4	0	0	NUM
ajbmeb-843	78	5	1	1	NUM
ajbmeb-843	78	6	8	8	NUM
ajbmeb-843	78	7	9	9	NUM
ajbmeb-843	78	8	the	the	DET
ajbmeb-843	78	9	employees	employee	NOUN
ajbmeb-843	78	10	of	of	ADP
ajbmeb-843	78	11	the	the	DET
ajbmeb-843	78	12	directorate	directorate	NOUN
ajbmeb-843	78	13	are	be	AUX
ajbmeb-843	78	14	distinguished	distinguish	VERB
ajbmeb-843	78	15	by	by	ADP
ajbmeb-843	78	16	the	the	DET
ajbmeb-843	78	17	good	good	ADJ
ajbmeb-843	78	18	quality	quality	NOUN
ajbmeb-843	78	19	of	of	ADP
ajbmeb-843	78	20	firefighters	firefighter	NOUN
ajbmeb-843	78	21	and	and	CCONJ
ajbmeb-843	78	22	rescuers	rescuer	NOUN
ajbmeb-843	78	23	.	.	PUNCT
ajbmeb-843	79	1	2	2	NUM
ajbmeb-843	79	2	3.6	3.6	NUM
ajbmeb-843	79	3	2	2	NUM
ajbmeb-843	79	4	1	1	NUM
ajbmeb-843	79	5	2	2	NUM
ajbmeb-843	79	6	5	5	NUM
ajbmeb-843	79	7	8	8	NUM
ajbmeb-843	79	8	the	the	DET
ajbmeb-843	79	9	workplace	workplace	NOUN
ajbmeb-843	79	10	is	be	AUX
ajbmeb-843	79	11	compatible	compatible	ADJ
ajbmeb-843	79	12	with	with	ADP
ajbmeb-843	79	13	the	the	DET
ajbmeb-843	79	14	nature	nature	NOUN
ajbmeb-843	79	15	of	of	ADP
ajbmeb-843	79	16	the	the	DET
ajbmeb-843	79	17	service	service	NOUN
ajbmeb-843	79	18	provided	provide	VERB
ajbmeb-843	79	19	.	.	PUNCT
ajbmeb-843	80	1	3	3	NUM
ajbmeb-843	80	2	3.6	3.6	NUM
ajbmeb-843	80	3	0	0	NUM
ajbmeb-843	80	4	1	1	NUM
ajbmeb-843	80	5	4	4	NUM
ajbmeb-843	80	6	7	7	NUM
ajbmeb-843	80	7	6	6	NUM
ajbmeb-843	80	8	the	the	DET
ajbmeb-843	80	9	directorate	directorate	NOUN
ajbmeb-843	80	10	seeks	seek	VERB
ajbmeb-843	80	11	to	to	PART
ajbmeb-843	80	12	achieve	achieve	VERB
ajbmeb-843	80	13	the	the	DET
ajbmeb-843	80	14	highest	high	ADJ
ajbmeb-843	80	15	degree	degree	NOUN
ajbmeb-843	80	16	of	of	ADP
ajbmeb-843	80	17	acceptance	acceptance	NOUN
ajbmeb-843	80	18	among	among	ADP
ajbmeb-843	80	19	citizens	citizen	NOUN
ajbmeb-843	80	20	.	.	PUNCT
ajbmeb-843	81	1	4	4	NUM
ajbmeb-843	81	2	3.6	3.6	NUM
ajbmeb-843	81	3	0	0	NUM
ajbmeb-843	81	4	3	3	NUM
ajbmeb-843	81	5	1	1	NUM
ajbmeb-843	81	6	8	8	NUM
ajbmeb-843	81	7	6	6	NUM
ajbmeb-843	81	8	the	the	DET
ajbmeb-843	81	9	directorate	directorate	NOUN
ajbmeb-843	81	10	seeks	seek	VERB
ajbmeb-843	81	11	to	to	PART
ajbmeb-843	81	12	extend	extend	VERB
ajbmeb-843	81	13	its	its	PRON
ajbmeb-843	81	14	services	service	NOUN
ajbmeb-843	81	15	to	to	ADP
ajbmeb-843	81	16	all	all	DET
ajbmeb-843	81	17	areas	area	NOUN
ajbmeb-843	81	18	of	of	ADP
ajbmeb-843	81	19	the	the	DET
ajbmeb-843	81	20	governorate	governorate	NOUN
ajbmeb-843	81	21	.	.	PUNCT
ajbmeb-843	82	1	5	5	NUM
ajbmeb-843	82	2	3.6	3.6	NUM
ajbmeb-843	82	3	0	0	NUM
ajbmeb-843	82	4	0	0	NUM
ajbmeb-843	82	5	1	1	NUM
ajbmeb-843	82	6	4	4	NUM
ajbmeb-843	82	7	13	13	NUM
ajbmeb-843	82	8	civil	civil	ADJ
ajbmeb-843	82	9	defense	defense	NOUN
ajbmeb-843	82	10	men	man	NOUN
ajbmeb-843	82	11	are	be	AUX
ajbmeb-843	82	12	distinguished	distinguish	VERB
ajbmeb-843	82	13	by	by	ADP
ajbmeb-843	82	14	honesty	honesty	NOUN
ajbmeb-843	82	15	6	6	NUM
ajbmeb-843	82	16	american	american	ADJ
ajbmeb-843	82	17	journal	journal	PROPN
ajbmeb-843	82	18	of	of	ADP
ajbmeb-843	82	19	business	business	NOUN
ajbmeb-843	82	20	management	management	NOUN
ajbmeb-843	82	21	,	,	PUNCT
ajbmeb-843	82	22	economics	economic	NOUN
ajbmeb-843	82	23	and	and	CCONJ
ajbmeb-843	82	24	banking	banking	NOUN
ajbmeb-843	82	25	volume	volume	NOUN
ajbmeb-843	82	26	12	12	NUM
ajbmeb-843	82	27	may	may	PROPN
ajbmeb-843	82	28	,	,	PUNCT
ajbmeb-843	82	29	2023	2023	NUM
ajbmeb-843	82	30	p	p	NOUN
ajbmeb-843	82	31	a	a	PRON
ajbmeb-843	82	32	g	g	NOUN
ajbmeb-843	82	33	e	e	NOUN
ajbmeb-843	82	34	|	|	ADV
ajbmeb-843	82	35	97	97	NUM
ajbmeb-843	82	36	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-843	82	37	and	and	CCONJ
ajbmeb-843	82	38	diligence	diligence	NOUN
ajbmeb-843	82	39	when	when	SCONJ
ajbmeb-843	82	40	carrying	carry	VERB
ajbmeb-843	82	41	out	out	ADP
ajbmeb-843	82	42	their	their	PRON
ajbmeb-843	82	43	duties	duty	NOUN
ajbmeb-843	82	44	.	.	PUNCT
ajbmeb-843	83	1	3.6	3.6	NUM
ajbmeb-843	83	2	0	0	NUM
ajbmeb-843	83	3	1	1	NUM
ajbmeb-843	83	4	2	2	NUM
ajbmeb-843	83	5	6	6	NUM
ajbmeb-843	83	6	9	9	NUM
ajbmeb-843	83	7	the	the	DET
ajbmeb-843	83	8	directorate	directorate	NOUN
ajbmeb-843	83	9	is	be	AUX
ajbmeb-843	83	10	distinguished	distinguish	VERB
ajbmeb-843	83	11	by	by	ADP
ajbmeb-843	83	12	its	its	PRON
ajbmeb-843	83	13	rapid	rapid	ADJ
ajbmeb-843	83	14	response	response	NOUN
ajbmeb-843	83	15	when	when	SCONJ
ajbmeb-843	83	16	reporting	reporting	NOUN
ajbmeb-843	83	17	incidents	incident	NOUN
ajbmeb-843	83	18	.	.	PUNCT
ajbmeb-843	84	1	7	7	NUM
ajbmeb-843	84	2	3.6	3.6	NUM
ajbmeb-843	84	3	0	0	NUM
ajbmeb-843	84	4	0	0	NUM
ajbmeb-843	84	5	4	4	NUM
ajbmeb-843	84	6	4	4	NUM
ajbmeb-843	84	7	10	10	NUM
ajbmeb-843	84	8	the	the	DET
ajbmeb-843	84	9	employees	employee	NOUN
ajbmeb-843	84	10	of	of	ADP
ajbmeb-843	84	11	the	the	DET
ajbmeb-843	84	12	directorate	directorate	ADJ
ajbmeb-843	84	13	deal	deal	NOUN
ajbmeb-843	84	14	with	with	ADP
ajbmeb-843	84	15	citizens	citizen	NOUN
ajbmeb-843	84	16	in	in	ADP
ajbmeb-843	84	17	a	a	DET
ajbmeb-843	84	18	decent	decent	ADJ
ajbmeb-843	84	19	manner	manner	NOUN
ajbmeb-843	84	20	and	and	CCONJ
ajbmeb-843	84	21	with	with	ADP
ajbmeb-843	84	22	respect	respect	NOUN
ajbmeb-843	84	23	.	.	PUNCT
ajbmeb-843	85	1	8	8	NUM
ajbmeb-843	85	2	3.6	3.6	NUM
ajbmeb-843	85	3	0	0	NUM
ajbmeb-843	85	4	0	0	NUM
ajbmeb-843	85	5	4	4	NUM
ajbmeb-843	85	6	8	8	NUM
ajbmeb-843	85	7	6	6	NUM
ajbmeb-843	85	8	the	the	DET
ajbmeb-843	85	9	employees	employee	NOUN
ajbmeb-843	85	10	of	of	ADP
ajbmeb-843	85	11	the	the	DET
ajbmeb-843	85	12	directorate	directorate	NOUN
ajbmeb-843	85	13	have	have	VERB
ajbmeb-843	85	14	sufficient	sufficient	ADJ
ajbmeb-843	85	15	experience	experience	NOUN
ajbmeb-843	85	16	to	to	PART
ajbmeb-843	85	17	complete	complete	VERB
ajbmeb-843	85	18	the	the	DET
ajbmeb-843	85	19	tasks	task	NOUN
ajbmeb-843	85	20	and	and	CCONJ
ajbmeb-843	85	21	duties	duty	NOUN
ajbmeb-843	85	22	assigned	assign	VERB
ajbmeb-843	85	23	to	to	ADP
ajbmeb-843	85	24	them	they	PRON
ajbmeb-843	85	25	.	.	PUNCT
ajbmeb-843	86	1	9	9	NUM
ajbmeb-843	86	2	source	source	NOUN
ajbmeb-843	86	3	:	:	PUNCT
ajbmeb-843	86	4	prepared	prepare	VERB
ajbmeb-843	86	5	by	by	ADP
ajbmeb-843	86	6	researchers	researcher	NOUN
ajbmeb-843	86	7	based	base	VERB
ajbmeb-843	86	8	on	on	ADP
ajbmeb-843	86	9	the	the	DET
ajbmeb-843	86	10	output	output	NOUN
ajbmeb-843	86	11	of	of	ADP
ajbmeb-843	86	12	the	the	DET
ajbmeb-843	86	13	statistical	statistical	ADJ
ajbmeb-843	86	14	program	program	NOUN
ajbmeb-843	86	15	(	(	PUNCT
ajbmeb-843	86	16	spss	spss	PROPN
ajbmeb-843	86	17	)	)	PUNCT
ajbmeb-843	86	18	the	the	DET
ajbmeb-843	86	19	researchers	researcher	NOUN
ajbmeb-843	86	20	used	use	VERB
ajbmeb-843	86	21	the	the	DET
ajbmeb-843	86	22	statistical	statistical	ADJ
ajbmeb-843	86	23	program	program	NOUN
ajbmeb-843	86	24	(	(	PUNCT
ajbmeb-843	86	25	spss	spss	PROPN
ajbmeb-843	86	26	)	)	PUNCT
ajbmeb-843	86	27	for	for	ADP
ajbmeb-843	86	28	the	the	DET
ajbmeb-843	86	29	purpose	purpose	NOUN
ajbmeb-843	86	30	of	of	ADP
ajbmeb-843	86	31	analyzing	analyze	VERB
ajbmeb-843	86	32	the	the	DET
ajbmeb-843	86	33	paragraphs	paragraph	NOUN
ajbmeb-843	86	34	of	of	ADP
ajbmeb-843	86	35	the	the	DET
ajbmeb-843	86	36	questionnaire	questionnaire	NOUN
ajbmeb-843	86	37	to	to	PART
ajbmeb-843	86	38	find	find	VERB
ajbmeb-843	86	39	out	out	ADP
ajbmeb-843	86	40	the	the	DET
ajbmeb-843	86	41	extent	extent	NOUN
ajbmeb-843	86	42	of	of	ADP
ajbmeb-843	86	43	satisfaction	satisfaction	NOUN
ajbmeb-843	86	44	of	of	ADP
ajbmeb-843	86	45	the	the	DET
ajbmeb-843	86	46	people	people	NOUN
ajbmeb-843	86	47	of	of	ADP
ajbmeb-843	86	48	the	the	DET
ajbmeb-843	86	49	governorate	governorate	NOUN
ajbmeb-843	86	50	with	with	ADP
ajbmeb-843	86	51	the	the	DET
ajbmeb-843	86	52	performance	performance	NOUN
ajbmeb-843	86	53	of	of	ADP
ajbmeb-843	86	54	the	the	DET
ajbmeb-843	86	55	directorate	directorate	NOUN
ajbmeb-843	86	56	,	,	PUNCT
ajbmeb-843	86	57	and	and	CCONJ
ajbmeb-843	86	58	the	the	DET
ajbmeb-843	86	59	five	five	NUM
ajbmeb-843	86	60	-	-	PUNCT
ajbmeb-843	86	61	point	point	NOUN
ajbmeb-843	86	62	likert	likert	ADJ
ajbmeb-843	86	63	scale	scale	NOUN
ajbmeb-843	86	64	was	be	AUX
ajbmeb-843	86	65	adopted	adopt	VERB
ajbmeb-843	86	66	in	in	ADP
ajbmeb-843	86	67	expressing	express	VERB
ajbmeb-843	86	68	the	the	DET
ajbmeb-843	86	69	opinions	opinion	NOUN
ajbmeb-843	86	70	of	of	ADP
ajbmeb-843	86	71	the	the	DET
ajbmeb-843	86	72	individuals	individual	NOUN
ajbmeb-843	86	73	of	of	ADP
ajbmeb-843	86	74	the	the	DET
ajbmeb-843	86	75	research	research	NOUN
ajbmeb-843	86	76	sample	sample	NOUN
ajbmeb-843	86	77	,	,	PUNCT
ajbmeb-843	86	78	and	and	CCONJ
ajbmeb-843	86	79	each	each	DET
ajbmeb-843	86	80	option	option	NOUN
ajbmeb-843	86	81	was	be	AUX
ajbmeb-843	86	82	assigned	assign	VERB
ajbmeb-843	86	83	a	a	DET
ajbmeb-843	86	84	degree	degree	NOUN
ajbmeb-843	86	85	and	and	CCONJ
ajbmeb-843	86	86	the	the	DET
ajbmeb-843	86	87	respondents	respondent	NOUN
ajbmeb-843	86	88	’	’	PART
ajbmeb-843	86	89	answers	answer	NOUN
ajbmeb-843	86	90	were	be	AUX
ajbmeb-843	86	91	approved	approve	VERB
ajbmeb-843	86	92	degrees	degree	NOUN
ajbmeb-843	86	93	(	(	PUNCT
ajbmeb-843	86	94	1,2,3	1,2,3	NUM
ajbmeb-843	86	95	,	,	PUNCT
ajbmeb-843	86	96	4,5	4,5	NUM
ajbmeb-843	86	97	)	)	PUNCT
ajbmeb-843	86	98	,	,	PUNCT
ajbmeb-843	86	99	if	if	SCONJ
ajbmeb-843	86	100	their	their	PRON
ajbmeb-843	86	101	answers	answer	NOUN
ajbmeb-843	86	102	are	be	AUX
ajbmeb-843	86	103	in	in	ADP
ajbmeb-843	86	104	favor	favor	NOUN
ajbmeb-843	86	105	of	of	ADP
ajbmeb-843	86	106	the	the	DET
ajbmeb-843	86	107	direction	direction	NOUN
ajbmeb-843	86	108	(	(	PUNCT
ajbmeb-843	86	109	strongly	strongly	ADV
ajbmeb-843	86	110	agree	agree	VERB
ajbmeb-843	86	111	,	,	PUNCT
ajbmeb-843	86	112	agree	agree	VERB
ajbmeb-843	86	113	,	,	PUNCT
ajbmeb-843	86	114	neutral	neutral	ADJ
ajbmeb-843	86	115	,	,	PUNCT
ajbmeb-843	86	116	disagree	disagree	VERB
ajbmeb-843	86	117	,	,	PUNCT
ajbmeb-843	86	118	strongly	strongly	ADV
ajbmeb-843	86	119	disagree	disagree	VERB
ajbmeb-843	86	120	)	)	PUNCT
ajbmeb-843	86	121	.	.	PUNCT
ajbmeb-843	87	1	it	it	PRON
ajbmeb-843	87	2	is	be	AUX
ajbmeb-843	87	3	clear	clear	ADJ
ajbmeb-843	87	4	from	from	ADP
ajbmeb-843	87	5	the	the	DET
ajbmeb-843	87	6	previous	previous	ADJ
ajbmeb-843	87	7	table	table	NOUN
ajbmeb-843	87	8	(	(	PUNCT
ajbmeb-843	87	9	4	4	NUM
ajbmeb-843	87	10	)	)	PUNCT
ajbmeb-843	87	11	that	that	SCONJ
ajbmeb-843	87	12	the	the	DET
ajbmeb-843	87	13	arithmetic	arithmetic	ADJ
ajbmeb-843	87	14	mean	mean	NOUN
ajbmeb-843	87	15	of	of	ADP
ajbmeb-843	87	16	all	all	DET
ajbmeb-843	87	17	the	the	DET
ajbmeb-843	87	18	paragraphs	paragraph	NOUN
ajbmeb-843	87	19	of	of	ADP
ajbmeb-843	87	20	the	the	DET
ajbmeb-843	87	21	questionnaire	questionnaire	NOUN
ajbmeb-843	87	22	was	be	AUX
ajbmeb-843	87	23	(	(	PUNCT
ajbmeb-843	87	24	3.6	3.6	NUM
ajbmeb-843	87	25	)	)	PUNCT
ajbmeb-843	87	26	,	,	PUNCT
ajbmeb-843	87	27	which	which	PRON
ajbmeb-843	87	28	is	be	AUX
ajbmeb-843	87	29	higher	high	ADJ
ajbmeb-843	87	30	than	than	ADP
ajbmeb-843	87	31	the	the	DET
ajbmeb-843	87	32	default	default	NOUN
ajbmeb-843	87	33	arithmetic	arithmetic	ADJ
ajbmeb-843	87	34	mean	mean	NOUN
ajbmeb-843	87	35	of	of	ADP
ajbmeb-843	87	36	the	the	DET
ajbmeb-843	87	37	research	research	NOUN
ajbmeb-843	87	38	,	,	PUNCT
ajbmeb-843	87	39	which	which	PRON
ajbmeb-843	87	40	is	be	AUX
ajbmeb-843	87	41	(	(	PUNCT
ajbmeb-843	87	42	3	3	NUM
ajbmeb-843	87	43	)	)	PUNCT
ajbmeb-843	87	44	,	,	PUNCT
ajbmeb-843	87	45	which	which	PRON
ajbmeb-843	87	46	means	mean	VERB
ajbmeb-843	87	47	that	that	SCONJ
ajbmeb-843	87	48	there	there	PRON
ajbmeb-843	87	49	is	be	VERB
ajbmeb-843	87	50	a	a	DET
ajbmeb-843	87	51	great	great	ADJ
ajbmeb-843	87	52	agreement	agreement	NOUN
ajbmeb-843	87	53	about	about	ADP
ajbmeb-843	87	54	the	the	DET
ajbmeb-843	87	55	satisfaction	satisfaction	NOUN
ajbmeb-843	87	56	of	of	ADP
ajbmeb-843	87	57	the	the	DET
ajbmeb-843	87	58	people	people	NOUN
ajbmeb-843	87	59	of	of	ADP
ajbmeb-843	87	60	the	the	DET
ajbmeb-843	87	61	governorate	governorate	NOUN
ajbmeb-843	87	62	with	with	ADP
ajbmeb-843	87	63	the	the	DET
ajbmeb-843	87	64	performance	performance	NOUN
ajbmeb-843	87	65	of	of	ADP
ajbmeb-843	87	66	the	the	DET
ajbmeb-843	87	67	directorate	directorate	NOUN
ajbmeb-843	87	68	of	of	ADP
ajbmeb-843	87	69	civil	civil	ADJ
ajbmeb-843	87	70	defense	defense	NOUN
ajbmeb-843	87	71	and	and	CCONJ
ajbmeb-843	87	72	their	their	PRON
ajbmeb-843	87	73	dedication	dedication	NOUN
ajbmeb-843	87	74	to	to	ADP
ajbmeb-843	87	75	their	their	PRON
ajbmeb-843	87	76	duties	duty	NOUN
ajbmeb-843	87	77	assigned	assign	VERB
ajbmeb-843	87	78	to	to	ADP
ajbmeb-843	87	79	them	they	PRON
ajbmeb-843	87	80	upon	upon	SCONJ
ajbmeb-843	87	81	them	they	PRON
ajbmeb-843	87	82	.	.	PUNCT
ajbmeb-843	88	1	through	through	ADP
ajbmeb-843	88	2	the	the	DET
ajbmeb-843	88	3	foregoing	foregoing	NOUN
ajbmeb-843	88	4	,	,	PUNCT
ajbmeb-843	88	5	the	the	DET
ajbmeb-843	88	6	second	second	ADJ
ajbmeb-843	88	7	sub	sub	NOUN
ajbmeb-843	88	8	-	-	NOUN
ajbmeb-843	88	9	hypothesis	hypothesis	NOUN
ajbmeb-843	88	10	can	can	AUX
ajbmeb-843	88	11	be	be	AUX
ajbmeb-843	88	12	accepted	accept	VERB
ajbmeb-843	88	13	,	,	PUNCT
ajbmeb-843	88	14	which	which	PRON
ajbmeb-843	88	15	states	state	VERB
ajbmeb-843	88	16	(	(	PUNCT
ajbmeb-843	88	17	the	the	DET
ajbmeb-843	88	18	directorate	directorate	NOUN
ajbmeb-843	88	19	's	's	PART
ajbmeb-843	88	20	performance	performance	NOUN
ajbmeb-843	88	21	can	can	AUX
ajbmeb-843	88	22	be	be	AUX
ajbmeb-843	88	23	evaluated	evaluate	VERB
ajbmeb-843	88	24	through	through	ADP
ajbmeb-843	88	25	citizen	citizen	NOUN
ajbmeb-843	88	26	service	service	NOUN
ajbmeb-843	88	27	through	through	ADP
ajbmeb-843	88	28	the	the	DET
ajbmeb-843	88	29	indicators	indicator	NOUN
ajbmeb-843	88	30	of	of	ADP
ajbmeb-843	88	31	the	the	DET
ajbmeb-843	88	32	customers	customer	NOUN
ajbmeb-843	88	33	'	'	PART
ajbmeb-843	88	34	perspective	perspective	NOUN
ajbmeb-843	88	35	of	of	ADP
ajbmeb-843	88	36	the	the	DET
ajbmeb-843	88	37	balanced	balanced	ADJ
ajbmeb-843	88	38	scorecard	scorecard	NOUN
ajbmeb-843	88	39	)	)	PUNCT
ajbmeb-843	88	40	.	.	PUNCT
ajbmeb-843	89	1	3the	3the	DET
ajbmeb-843	89	2	perspective	perspective	NOUN
ajbmeb-843	89	3	of	of	ADP
ajbmeb-843	89	4	internal	internal	ADJ
ajbmeb-843	89	5	operations	operation	NOUN
ajbmeb-843	89	6	the	the	DET
ajbmeb-843	89	7	internal	internal	ADJ
ajbmeb-843	89	8	operations	operation	NOUN
ajbmeb-843	89	9	perspective	perspective	NOUN
ajbmeb-843	89	10	is	be	AUX
ajbmeb-843	89	11	concerned	concern	VERB
ajbmeb-843	89	12	with	with	ADP
ajbmeb-843	89	13	the	the	DET
ajbmeb-843	89	14	activities	activity	NOUN
ajbmeb-843	89	15	and	and	CCONJ
ajbmeb-843	89	16	operations	operation	NOUN
ajbmeb-843	89	17	that	that	SCONJ
ajbmeb-843	89	18	the	the	DET
ajbmeb-843	89	19	directorate	directorate	NOUN
ajbmeb-843	89	20	should	should	AUX
ajbmeb-843	89	21	be	be	AUX
ajbmeb-843	89	22	interested	interested	ADJ
ajbmeb-843	89	23	in	in	ADP
ajbmeb-843	89	24	,	,	PUNCT
ajbmeb-843	89	25	in	in	ADP
ajbmeb-843	89	26	a	a	DET
ajbmeb-843	89	27	way	way	NOUN
ajbmeb-843	89	28	that	that	PRON
ajbmeb-843	89	29	enables	enable	VERB
ajbmeb-843	89	30	it	it	PRON
ajbmeb-843	89	31	to	to	PART
ajbmeb-843	89	32	excel	excel	VERB
ajbmeb-843	89	33	and	and	CCONJ
ajbmeb-843	89	34	achieve	achieve	VERB
ajbmeb-843	89	35	its	its	PRON
ajbmeb-843	89	36	goals	goal	NOUN
ajbmeb-843	89	37	and	and	CCONJ
ajbmeb-843	89	38	the	the	DET
ajbmeb-843	89	39	requirements	requirement	NOUN
ajbmeb-843	89	40	of	of	ADP
ajbmeb-843	89	41	the	the	DET
ajbmeb-843	89	42	citizen	citizen	PROPN
ajbmeb-843	89	43	.	.	PUNCT
ajbmeb-843	90	1	table	table	NOUN
ajbmeb-843	90	2	(	(	PUNCT
ajbmeb-843	90	3	5	5	NUM
ajbmeb-843	90	4	)	)	PUNCT
ajbmeb-843	90	5	indicators	indicator	NOUN
ajbmeb-843	90	6	of	of	ADP
ajbmeb-843	90	7	the	the	DET
ajbmeb-843	90	8	internal	internal	ADJ
ajbmeb-843	90	9	operations	operation	NOUN
ajbmeb-843	90	10	perspective	perspective	VERB
ajbmeb-843	90	11	calculation	calculation	NOUN
ajbmeb-843	90	12	2019	2019	NUM
ajbmeb-843	90	13	calculation	calculation	NOUN
ajbmeb-843	90	14	2018	2018	NUM
ajbmeb-843	90	15	measure	measure	NOUN
ajbmeb-843	90	16	target	target	NOUN
ajbmeb-843	90	17	perspective	perspective	NOUN
ajbmeb-843	90	18	6701	6701	NUM
ajbmeb-843	90	19	5239	5239	NUM
ajbmeb-843	90	20	=	=	SYM
ajbmeb-843	91	1	127,9	127,9	NUM
ajbmeb-843	91	2	%	%	NOUN
ajbmeb-843	91	3	5235	5235	NUM
ajbmeb-843	91	4	5237	5237	NUM
ajbmeb-843	91	5	=	=	SYM
ajbmeb-843	91	6	99,9	99,9	NUM
ajbmeb-843	91	7	%	%	NOUN
ajbmeb-843	91	8	that	that	PRON
ajbmeb-843	91	9	have	have	AUX
ajbmeb-843	91	10	been	be	AUX
ajbmeb-843	91	11	implemented	implement	VERB
ajbmeb-843	91	12	to	to	ADP
ajbmeb-843	91	13	the	the	DET
ajbmeb-843	91	14	planned	plan	VERB
ajbmeb-843	91	15	lists	list	NOUN
ajbmeb-843	91	16	of	of	ADP
ajbmeb-843	91	17	vital	vital	ADJ
ajbmeb-843	91	18	projects	project	NOUN
ajbmeb-843	91	19	internal	internal	ADJ
ajbmeb-843	91	20	operations	operation	NOUN
ajbmeb-843	91	21	428	428	NUM
ajbmeb-843	91	22	434	434	NUM
ajbmeb-843	91	23	=	=	SYM
ajbmeb-843	91	24	98,6	98,6	NUM
ajbmeb-843	91	25	%	%	NOUN
ajbmeb-843	91	26	430	430	NUM
ajbmeb-843	91	27	422	422	NUM
ajbmeb-843	91	28	=	=	SYM
ajbmeb-843	91	29	101,9	101,9	NUM
ajbmeb-843	91	30	%	%	NOUN
ajbmeb-843	91	31	that	that	PRON
ajbmeb-843	91	32	have	have	AUX
ajbmeb-843	91	33	been	be	AUX
ajbmeb-843	91	34	implemented	implement	VERB
ajbmeb-843	91	35	to	to	ADP
ajbmeb-843	91	36	the	the	DET
ajbmeb-843	91	37	planned	plan	VERB
ajbmeb-843	91	38	the	the	DET
ajbmeb-843	91	39	number	number	NOUN
ajbmeb-843	91	40	of	of	ADP
ajbmeb-843	91	41	on	on	ADP
ajbmeb-843	91	42	-	-	PUNCT
ajbmeb-843	91	43	site	site	NOUN
ajbmeb-843	91	44	courses	course	NOUN
ajbmeb-843	91	45	496	496	NUM
ajbmeb-843	91	46	502	502	NUM
ajbmeb-843	91	47	=	=	NOUN
ajbmeb-843	91	48	98,8	98,8	NUM
ajbmeb-843	91	49	%	%	NOUN
ajbmeb-843	91	50	498	498	NUM
ajbmeb-843	91	51	490	490	NUM
ajbmeb-843	91	52	=	=	SYM
ajbmeb-843	91	53	101,6	101,6	NUM
ajbmeb-843	91	54	%	%	NOUN
ajbmeb-843	91	55	that	that	PRON
ajbmeb-843	91	56	have	have	AUX
ajbmeb-843	91	57	been	be	AUX
ajbmeb-843	91	58	implemented	implement	VERB
ajbmeb-843	91	59	to	to	ADP
ajbmeb-843	91	60	the	the	DET
ajbmeb-843	91	61	planned	plan	VERB
ajbmeb-843	91	62	number	number	NOUN
ajbmeb-843	91	63	of	of	ADP
ajbmeb-843	91	64	seminars	seminar	NOUN
ajbmeb-843	91	65	american	american	PROPN
ajbmeb-843	91	66	journal	journal	PROPN
ajbmeb-843	91	67	of	of	ADP
ajbmeb-843	91	68	business	business	NOUN
ajbmeb-843	91	69	management	management	NOUN
ajbmeb-843	91	70	,	,	PUNCT
ajbmeb-843	91	71	economics	economic	NOUN
ajbmeb-843	91	72	and	and	CCONJ
ajbmeb-843	91	73	banking	banking	NOUN
ajbmeb-843	91	74	volume	volume	NOUN
ajbmeb-843	91	75	12	12	NUM
ajbmeb-843	91	76	may	may	PROPN
ajbmeb-843	91	77	,	,	PUNCT
ajbmeb-843	91	78	2023	2023	NUM
ajbmeb-843	91	79	p	p	NOUN
ajbmeb-843	91	80	a	a	DET
ajbmeb-843	91	81	g	g	NOUN
ajbmeb-843	91	82	e	e	NOUN
ajbmeb-843	91	83	|	|	ADV
ajbmeb-843	91	84	98	98	NUM
ajbmeb-843	91	85	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-843	91	86	187	187	NUM
ajbmeb-843	91	87	208	208	NUM
ajbmeb-843	91	88	=	=	SYM
ajbmeb-843	91	89	89,9	89,9	VERB
ajbmeb-843	91	90	%	%	NOUN
ajbmeb-843	91	91	183	183	NUM
ajbmeb-843	91	92	200	200	NUM
ajbmeb-843	91	93	=	=	NOUN
ajbmeb-843	92	1	91,5	91,5	NUM
ajbmeb-843	92	2	%	%	NOUN
ajbmeb-843	92	3	that	that	PRON
ajbmeb-843	92	4	have	have	AUX
ajbmeb-843	92	5	been	be	AUX
ajbmeb-843	92	6	implemented	implement	VERB
ajbmeb-843	92	7	to	to	ADP
ajbmeb-843	92	8	the	the	DET
ajbmeb-843	92	9	planned	plan	VERB
ajbmeb-843	92	10	number	number	NOUN
ajbmeb-843	92	11	of	of	ADP
ajbmeb-843	92	12	lectures	lecture	NOUN
ajbmeb-843	92	13	264	264	NUM
ajbmeb-843	92	14	265	265	NUM
ajbmeb-843	92	15	=	=	SYM
ajbmeb-843	92	16	99,6	99,6	NUM
ajbmeb-843	92	17	%	%	NOUN
ajbmeb-843	92	18	261	261	NUM
ajbmeb-843	92	19	253	253	NUM
ajbmeb-843	92	20	=	=	NUM
ajbmeb-843	92	21	103,1	103,1	NUM
ajbmeb-843	92	22	%	%	NOUN
ajbmeb-843	92	23	that	that	PRON
ajbmeb-843	92	24	have	have	AUX
ajbmeb-843	92	25	been	be	AUX
ajbmeb-843	92	26	implemented	implement	VERB
ajbmeb-843	92	27	to	to	ADP
ajbmeb-843	92	28	the	the	DET
ajbmeb-843	92	29	planned	plan	VERB
ajbmeb-843	92	30	number	number	NOUN
ajbmeb-843	92	31	of	of	ADP
ajbmeb-843	92	32	practices	practice	NOUN
ajbmeb-843	92	33	1547	1547	NUM
ajbmeb-843	92	34	1552	1552	NUM
ajbmeb-843	92	35	=	=	SYM
ajbmeb-843	92	36	99,7	99,7	NUM
ajbmeb-843	92	37	%	%	NOUN
ajbmeb-843	92	38	1548	1548	NUM
ajbmeb-843	92	39	1540	1540	NUM
ajbmeb-843	92	40	=	=	SYM
ajbmeb-843	93	1	100,5	100,5	NUM
ajbmeb-843	93	2	%	%	NOUN
ajbmeb-843	93	3	that	that	PRON
ajbmeb-843	93	4	have	have	AUX
ajbmeb-843	93	5	been	be	AUX
ajbmeb-843	93	6	implemented	implement	VERB
ajbmeb-843	93	7	to	to	ADP
ajbmeb-843	93	8	the	the	DET
ajbmeb-843	93	9	planned	plan	VERB
ajbmeb-843	93	10	the	the	DET
ajbmeb-843	93	11	number	number	NOUN
ajbmeb-843	93	12	of	of	ADP
ajbmeb-843	93	13	times	time	NOUN
ajbmeb-843	93	14	the	the	DET
ajbmeb-843	93	15	guards	guard	NOUN
ajbmeb-843	93	16	inspected	inspect	VERB
ajbmeb-843	93	17	source	source	NOUN
ajbmeb-843	93	18	:	:	PUNCT
ajbmeb-843	93	19	the	the	DET
ajbmeb-843	93	20	table	table	NOUN
ajbmeb-843	93	21	was	be	AUX
ajbmeb-843	93	22	prepared	prepare	VERB
ajbmeb-843	93	23	by	by	ADP
ajbmeb-843	93	24	the	the	DET
ajbmeb-843	93	25	researchers	researcher	NOUN
ajbmeb-843	93	26	based	base	VERB
ajbmeb-843	93	27	on	on	ADP
ajbmeb-843	93	28	the	the	DET
ajbmeb-843	93	29	data	datum	NOUN
ajbmeb-843	93	30	of	of	ADP
ajbmeb-843	93	31	the	the	DET
ajbmeb-843	93	32	directorate	directorate	ADJ
ajbmeb-843	93	33	table	table	NOUN
ajbmeb-843	93	34	(	(	PUNCT
ajbmeb-843	93	35	6	6	NUM
ajbmeb-843	93	36	)	)	PUNCT
ajbmeb-843	93	37	measures	measure	NOUN
ajbmeb-843	93	38	of	of	ADP
ajbmeb-843	93	39	the	the	DET
ajbmeb-843	93	40	internal	internal	ADJ
ajbmeb-843	93	41	operations	operation	NOUN
ajbmeb-843	93	42	perspective	perspective	NOUN
ajbmeb-843	93	43	degree	degree	NOUN
ajbmeb-843	93	44	the	the	DET
ajbmeb-843	93	45	indicator	indicator	NOUN
ajbmeb-843	93	46	2019	2019	NUM
ajbmeb-843	93	47	degree	degree	NOUN
ajbmeb-843	93	48	the	the	DET
ajbmeb-843	93	49	indicator	indicator	NOUN
ajbmeb-843	93	50	2018	2018	NUM
ajbmeb-843	93	51	the	the	DET
ajbmeb-843	93	52	proportions	proportion	NOUN
ajbmeb-843	93	53	adopted	adopt	VERB
ajbmeb-843	93	54	in	in	ADP
ajbmeb-843	93	55	the	the	DET
ajbmeb-843	93	56	distribution	distribution	NOUN
ajbmeb-843	93	57	the	the	DET
ajbmeb-843	93	58	standard	standard	NOUN
ajbmeb-843	93	59	the	the	DET
ajbmeb-843	93	60	measure	measure	NOUN
ajbmeb-843	93	61	perspective	perspective	VERB
ajbmeb-843	93	62	3	3	NUM
ajbmeb-843	93	63	127,9	127,9	NUM
ajbmeb-843	93	64	%	%	NOUN
ajbmeb-843	93	65	100	100	NUM
ajbmeb-843	93	66	%	%	NOUN
ajbmeb-843	93	67	or	or	CCONJ
ajbmeb-843	93	68	more	more	ADJ
ajbmeb-843	93	69	3	3	NUM
ajbmeb-843	93	70	that	that	PRON
ajbmeb-843	93	71	have	have	AUX
ajbmeb-843	93	72	been	be	AUX
ajbmeb-843	93	73	implemented	implement	VERB
ajbmeb-843	93	74	to	to	ADP
ajbmeb-843	93	75	the	the	DET
ajbmeb-843	93	76	planned	plan	VERB
ajbmeb-843	93	77	internal	internal	ADJ
ajbmeb-843	93	78	operations	operation	NOUN
ajbmeb-843	93	79	2	2	NUM
ajbmeb-843	93	80	99,9	99,9	NUM
ajbmeb-843	93	81	%	%	NOUN
ajbmeb-843	93	82	90%-100	90%-100	NUM
ajbmeb-843	93	83	%	%	NOUN
ajbmeb-843	93	84	2	2	NUM
ajbmeb-843	93	85	90	90	NUM
ajbmeb-843	93	86	%	%	NOUN
ajbmeb-843	93	87	or	or	CCONJ
ajbmeb-843	93	88	less	less	ADJ
ajbmeb-843	93	89	1	1	NUM
ajbmeb-843	93	90	3	3	NUM
ajbmeb-843	93	91	that	that	PRON
ajbmeb-843	93	92	have	have	AUX
ajbmeb-843	93	93	been	be	AUX
ajbmeb-843	93	94	implemented	implement	VERB
ajbmeb-843	93	95	to	to	ADP
ajbmeb-843	93	96	the	the	DET
ajbmeb-843	93	97	planned	planned	ADJ
ajbmeb-843	93	98	2	2	NUM
ajbmeb-843	93	99	98,6	98,6	NUM
ajbmeb-843	93	100	%	%	NOUN
ajbmeb-843	93	101	100	100	NUM
ajbmeb-843	93	102	%	%	NOUN
ajbmeb-843	93	103	or	or	CCONJ
ajbmeb-843	93	104	more	more	ADJ
ajbmeb-843	93	105	2	2	NUM
ajbmeb-843	93	106	3	3	NUM
ajbmeb-843	93	107	101,9	101,9	NUM
ajbmeb-843	93	108	%	%	NOUN
ajbmeb-843	93	109	90%-100	90%-100	NUM
ajbmeb-843	93	110	%	%	NOUN
ajbmeb-843	93	111	1	1	NUM
ajbmeb-843	93	112	90	90	NUM
ajbmeb-843	93	113	%	%	NOUN
ajbmeb-843	93	114	or	or	CCONJ
ajbmeb-843	93	115	less	less	ADJ
ajbmeb-843	93	116	3	3	NUM
ajbmeb-843	93	117	that	that	PRON
ajbmeb-843	93	118	have	have	AUX
ajbmeb-843	93	119	been	be	AUX
ajbmeb-843	93	120	implemented	implement	VERB
ajbmeb-843	93	121	to	to	ADP
ajbmeb-843	93	122	the	the	DET
ajbmeb-843	93	123	planned	plan	VERB
ajbmeb-843	93	124	2	2	NUM
ajbmeb-843	93	125	98,8	98,8	NUM
ajbmeb-843	93	126	%	%	NOUN
ajbmeb-843	93	127	2	2	NUM
ajbmeb-843	93	128	91,5	91,5	NUM
ajbmeb-843	93	129	%	%	NOUN
ajbmeb-843	93	130	100	100	NUM
ajbmeb-843	93	131	%	%	NOUN
ajbmeb-843	93	132	or	or	CCONJ
ajbmeb-843	93	133	more	more	ADJ
ajbmeb-843	93	134	1	1	NUM
ajbmeb-843	93	135	2	2	NUM
ajbmeb-843	93	136	90%-100	90%-100	NUM
ajbmeb-843	93	137	%	%	NOUN
ajbmeb-843	93	138	2	2	NUM
ajbmeb-843	93	139	that	that	PRON
ajbmeb-843	93	140	have	have	AUX
ajbmeb-843	93	141	been	be	AUX
ajbmeb-843	93	142	implemented	implement	VERB
ajbmeb-843	93	143	to	to	ADP
ajbmeb-843	93	144	the	the	DET
ajbmeb-843	93	145	planned	plan	VERB
ajbmeb-843	93	146	1	1	NUM
ajbmeb-843	93	147	89,9	89,9	NUM
ajbmeb-843	93	148	%	%	NOUN
ajbmeb-843	93	149	103,1	103,1	NUM
ajbmeb-843	93	150	%	%	NOUN
ajbmeb-843	93	151	90	90	NUM
ajbmeb-843	93	152	%	%	NOUN
ajbmeb-843	93	153	or	or	CCONJ
ajbmeb-843	93	154	less	less	ADJ
ajbmeb-843	93	155	1	1	NUM
ajbmeb-843	93	156	3	3	NUM
ajbmeb-843	93	157	90	90	NUM
ajbmeb-843	93	158	%	%	NOUN
ajbmeb-843	93	159	or	or	CCONJ
ajbmeb-843	93	160	more	more	ADJ
ajbmeb-843	93	161	3	3	NUM
ajbmeb-843	93	162	3	3	NUM
ajbmeb-843	93	163	100,5	100,5	NUM
ajbmeb-843	93	164	%	%	NOUN
ajbmeb-843	93	165	100	100	NUM
ajbmeb-843	93	166	%	%	NOUN
ajbmeb-843	93	167	or	or	CCONJ
ajbmeb-843	93	168	more	more	ADJ
ajbmeb-843	93	169	1	1	NUM
ajbmeb-843	93	170	that	that	PRON
ajbmeb-843	93	171	have	have	AUX
ajbmeb-843	93	172	been	be	AUX
ajbmeb-843	93	173	implemented	implement	VERB
ajbmeb-843	93	174	to	to	ADP
ajbmeb-843	93	175	the	the	DET
ajbmeb-843	93	176	planned	plan	VERB
ajbmeb-843	93	177	2	2	NUM
ajbmeb-843	93	178	99,7	99,7	NUM
ajbmeb-843	93	179	%	%	NOUN
ajbmeb-843	93	180	3	3	NUM
ajbmeb-843	93	181	90%-100	90%-100	NUM
ajbmeb-843	93	182	%	%	NOUN
ajbmeb-843	93	183	2	2	NUM
ajbmeb-843	93	184	90	90	NUM
ajbmeb-843	93	185	%	%	NOUN
ajbmeb-843	93	186	or	or	CCONJ
ajbmeb-843	93	187	less	less	ADJ
ajbmeb-843	93	188	1	1	NUM
ajbmeb-843	93	189	12	12	NUM
ajbmeb-843	93	190	16	16	NUM
ajbmeb-843	93	191	17	17	NUM
ajbmeb-843	93	192	total	total	ADJ
ajbmeb-843	93	193	internal	internal	ADJ
ajbmeb-843	93	194	operations	operation	NOUN
ajbmeb-843	93	195	perspective	perspective	NOUN
ajbmeb-843	93	196	score	score	NOUN
ajbmeb-843	93	197	source	source	NOUN
ajbmeb-843	93	198	:	:	PUNCT
ajbmeb-843	93	199	prepared	prepare	VERB
ajbmeb-843	93	200	by	by	ADP
ajbmeb-843	93	201	researchers	researcher	NOUN
ajbmeb-843	93	202	based	base	VERB
ajbmeb-843	93	203	on	on	ADP
ajbmeb-843	93	204	data	datum	NOUN
ajbmeb-843	93	205	from	from	ADP
ajbmeb-843	93	206	the	the	DET
ajbmeb-843	93	207	directorate	directorate	NOUN
ajbmeb-843	93	208	we	we	PRON
ajbmeb-843	93	209	note	note	VERB
ajbmeb-843	93	210	from	from	ADP
ajbmeb-843	93	211	table	table	NOUN
ajbmeb-843	93	212	(	(	PUNCT
ajbmeb-843	93	213	6	6	NUM
ajbmeb-843	93	214	)	)	PUNCT
ajbmeb-843	93	215	above	above	ADP
ajbmeb-843	93	216	that	that	SCONJ
ajbmeb-843	93	217	the	the	DET
ajbmeb-843	93	218	directorate	directorate	NOUN
ajbmeb-843	93	219	achieved	achieve	VERB
ajbmeb-843	93	220	in	in	ADP
ajbmeb-843	93	221	the	the	DET
ajbmeb-843	93	222	year	year	NOUN
ajbmeb-843	93	223	(	(	PUNCT
ajbmeb-843	93	224	2018	2018	NUM
ajbmeb-843	93	225	)	)	PUNCT
ajbmeb-843	93	226	a	a	DET
ajbmeb-843	93	227	number	number	NOUN
ajbmeb-843	93	228	of	of	ADP
ajbmeb-843	93	229	(	(	PUNCT
ajbmeb-843	93	230	16	16	NUM
ajbmeb-843	93	231	)	)	PUNCT
ajbmeb-843	93	232	points	point	NOUN
ajbmeb-843	93	233	out	out	ADP
ajbmeb-843	93	234	of	of	ADP
ajbmeb-843	93	235	the	the	DET
ajbmeb-843	93	236	total	total	ADJ
ajbmeb-843	93	237	standard	standard	ADJ
ajbmeb-843	93	238	points	point	NOUN
ajbmeb-843	93	239	from	from	ADP
ajbmeb-843	93	240	the	the	DET
ajbmeb-843	93	241	perspective	perspective	NOUN
ajbmeb-843	93	242	of	of	ADP
ajbmeb-843	93	243	internal	internal	ADJ
ajbmeb-843	93	244	operations	operation	NOUN
ajbmeb-843	93	245	,	,	PUNCT
ajbmeb-843	93	246	amounting	amount	VERB
ajbmeb-843	93	247	to	to	ADP
ajbmeb-843	93	248	(	(	PUNCT
ajbmeb-843	93	249	17	17	NUM
ajbmeb-843	93	250	)	)	PUNCT
ajbmeb-843	93	251	points	point	NOUN
ajbmeb-843	93	252	,	,	PUNCT
ajbmeb-843	93	253	i.e.	i.e.	X
ajbmeb-843	93	254	(	(	PUNCT
ajbmeb-843	93	255	94	94	NUM
ajbmeb-843	93	256	%	%	NOUN
ajbmeb-843	93	257	)	)	PUNCT
ajbmeb-843	93	258	,	,	PUNCT
ajbmeb-843	93	259	which	which	PRON
ajbmeb-843	93	260	is	be	AUX
ajbmeb-843	93	261	an	an	DET
ajbmeb-843	93	262	excellent	excellent	ADJ
ajbmeb-843	93	263	indicator	indicator	NOUN
ajbmeb-843	93	264	,	,	PUNCT
ajbmeb-843	93	265	while	while	SCONJ
ajbmeb-843	93	266	it	it	PRON
ajbmeb-843	93	267	achieved	achieve	VERB
ajbmeb-843	93	268	in	in	ADP
ajbmeb-843	93	269	(	(	PUNCT
ajbmeb-843	93	270	2018	2018	NUM
ajbmeb-843	93	271	)	)	PUNCT
ajbmeb-843	93	272	.	.	PUNCT
ajbmeb-843	94	1	2019	2019	NUM
ajbmeb-843	94	2	)	)	PUNCT
ajbmeb-843	94	3	the	the	DET
ajbmeb-843	94	4	number	number	NOUN
ajbmeb-843	94	5	of	of	ADP
ajbmeb-843	94	6	points	point	NOUN
ajbmeb-843	94	7	(	(	PUNCT
ajbmeb-843	94	8	12	12	NUM
ajbmeb-843	94	9	)	)	PUNCT
ajbmeb-843	94	10	out	out	ADP
ajbmeb-843	94	11	of	of	ADP
ajbmeb-843	94	12	the	the	DET
ajbmeb-843	94	13	total	total	ADJ
ajbmeb-843	94	14	standard	standard	ADJ
ajbmeb-843	94	15	points	point	NOUN
ajbmeb-843	94	16	for	for	ADP
ajbmeb-843	94	17	the	the	DET
ajbmeb-843	94	18	perspective	perspective	NOUN
ajbmeb-843	94	19	of	of	ADP
ajbmeb-843	94	20	internal	internal	ADJ
ajbmeb-843	94	21	operations	operation	NOUN
ajbmeb-843	94	22	,	,	PUNCT
ajbmeb-843	94	23	which	which	PRON
ajbmeb-843	94	24	amounted	amount	VERB
ajbmeb-843	94	25	to	to	ADP
ajbmeb-843	94	26	(	(	PUNCT
ajbmeb-843	94	27	17	17	NUM
ajbmeb-843	94	28	)	)	PUNCT
ajbmeb-843	94	29	points	point	NOUN
ajbmeb-843	94	30	,	,	PUNCT
ajbmeb-843	94	31	i.e.	i.e.	X
ajbmeb-843	94	32	(	(	PUNCT
ajbmeb-843	94	33	70.6	70.6	NUM
ajbmeb-843	94	34	%	%	NOUN
ajbmeb-843	94	35	)	)	PUNCT
ajbmeb-843	94	36	,	,	PUNCT
ajbmeb-843	94	37	which	which	PRON
ajbmeb-843	94	38	is	be	AUX
ajbmeb-843	94	39	a	a	DET
ajbmeb-843	94	40	clear	clear	ADJ
ajbmeb-843	94	41	decrease	decrease	NOUN
ajbmeb-843	94	42	in	in	ADP
ajbmeb-843	94	43	the	the	DET
ajbmeb-843	94	44	performance	performance	NOUN
ajbmeb-843	94	45	of	of	ADP
ajbmeb-843	94	46	the	the	DET
ajbmeb-843	94	47	directorate	directorate	NOUN
ajbmeb-843	94	48	in	in	ADP
ajbmeb-843	94	49	implementing	implement	VERB
ajbmeb-843	94	50	its	its	PRON
ajbmeb-843	94	51	annual	annual	ADJ
ajbmeb-843	94	52	plan	plan	NOUN
ajbmeb-843	94	53	for	for	ADP
ajbmeb-843	94	54	the	the	DET
ajbmeb-843	94	55	year	year	NOUN
ajbmeb-843	94	56	(	(	PUNCT
ajbmeb-843	94	57	2019	2019	NUM
ajbmeb-843	94	58	)	)	PUNCT
ajbmeb-843	94	59	,	,	PUNCT
ajbmeb-843	94	60	which	which	PRON
ajbmeb-843	94	61	was	be	AUX
ajbmeb-843	94	62	approved	approve	VERB
ajbmeb-843	94	63	by	by	ADP
ajbmeb-843	94	64	the	the	DET
ajbmeb-843	94	65	directorate	directorate	NOUN
ajbmeb-843	94	66	of	of	ADP
ajbmeb-843	94	67	civil	civil	ADJ
ajbmeb-843	94	68	defense	defense	NOUN
ajbmeb-843	94	69	.	.	PUNCT
ajbmeb-843	95	1	from	from	ADP
ajbmeb-843	95	2	the	the	DET
ajbmeb-843	95	3	foregoing	foregoing	NOUN
ajbmeb-843	95	4	,	,	PUNCT
ajbmeb-843	95	5	the	the	DET
ajbmeb-843	95	6	third	third	ADJ
ajbmeb-843	95	7	sub	sub	NOUN
ajbmeb-843	95	8	-	-	NOUN
ajbmeb-843	95	9	hypothesis	hypothesis	NOUN
ajbmeb-843	95	10	can	can	AUX
ajbmeb-843	95	11	be	be	AUX
ajbmeb-843	95	12	accepted	accept	VERB
ajbmeb-843	95	13	,	,	PUNCT
ajbmeb-843	95	14	which	which	PRON
ajbmeb-843	95	15	states	state	VERB
ajbmeb-843	95	16	(	(	PUNCT
ajbmeb-843	95	17	the	the	DET
ajbmeb-843	95	18	directorate	directorate	NOUN
ajbmeb-843	95	19	's	's	PART
ajbmeb-843	95	20	performance	performance	NOUN
ajbmeb-843	95	21	can	can	AUX
ajbmeb-843	95	22	be	be	AUX
ajbmeb-843	95	23	evaluated	evaluate	VERB
ajbmeb-843	95	24	to	to	PART
ajbmeb-843	95	25	implement	implement	VERB
ajbmeb-843	95	26	the	the	DET
ajbmeb-843	95	27	annual	annual	ADJ
ajbmeb-843	95	28	plan	plan	NOUN
ajbmeb-843	95	29	through	through	ADP
ajbmeb-843	95	30	the	the	DET
ajbmeb-843	95	31	indicators	indicator	NOUN
ajbmeb-843	95	32	of	of	ADP
ajbmeb-843	95	33	the	the	DET
ajbmeb-843	95	34	internal	internal	ADJ
ajbmeb-843	95	35	operations	operation	NOUN
ajbmeb-843	95	36	perspective	perspective	NOUN
ajbmeb-843	95	37	of	of	ADP
ajbmeb-843	95	38	the	the	DET
ajbmeb-843	95	39	balanced	balanced	ADJ
ajbmeb-843	95	40	scorecard	scorecard	NOUN
ajbmeb-843	95	41	)	)	PUNCT
ajbmeb-843	95	42	.	.	PUNCT
ajbmeb-843	96	1	american	american	PROPN
ajbmeb-843	96	2	journal	journal	PROPN
ajbmeb-843	96	3	of	of	ADP
ajbmeb-843	96	4	business	business	NOUN
ajbmeb-843	96	5	management	management	NOUN
ajbmeb-843	96	6	,	,	PUNCT
ajbmeb-843	96	7	economics	economic	NOUN
ajbmeb-843	96	8	and	and	CCONJ
ajbmeb-843	96	9	banking	banking	NOUN
ajbmeb-843	96	10	volume	volume	NOUN
ajbmeb-843	96	11	12	12	NUM
ajbmeb-843	96	12	may	may	PROPN
ajbmeb-843	96	13	,	,	PUNCT
ajbmeb-843	96	14	2023	2023	NUM
ajbmeb-843	96	15	p	p	NOUN
ajbmeb-843	96	16	a	a	DET
ajbmeb-843	96	17	g	g	NOUN
ajbmeb-843	96	18	e	e	NOUN
ajbmeb-843	96	19	|	|	ADV
ajbmeb-843	96	20	99	99	NUM
ajbmeb-843	96	21	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-843	96	22	4learning	4learning	PROPN
ajbmeb-843	96	23	and	and	CCONJ
ajbmeb-843	96	24	development	development	NOUN
ajbmeb-843	96	25	perspective	perspective	NOUN
ajbmeb-843	96	26	the	the	DET
ajbmeb-843	96	27	perspective	perspective	NOUN
ajbmeb-843	96	28	of	of	ADP
ajbmeb-843	96	29	learning	learning	NOUN
ajbmeb-843	96	30	and	and	CCONJ
ajbmeb-843	96	31	growth	growth	NOUN
ajbmeb-843	96	32	is	be	AUX
ajbmeb-843	96	33	concerned	concern	VERB
ajbmeb-843	96	34	with	with	ADP
ajbmeb-843	96	35	measuring	measure	VERB
ajbmeb-843	96	36	the	the	DET
ajbmeb-843	96	37	future	future	ADJ
ajbmeb-843	96	38	performance	performance	NOUN
ajbmeb-843	96	39	of	of	ADP
ajbmeb-843	96	40	the	the	DET
ajbmeb-843	96	41	institution	institution	NOUN
ajbmeb-843	96	42	,	,	PUNCT
ajbmeb-843	96	43	as	as	SCONJ
ajbmeb-843	96	44	it	it	PRON
ajbmeb-843	96	45	focuses	focus	VERB
ajbmeb-843	96	46	on	on	ADP
ajbmeb-843	96	47	developing	develop	VERB
ajbmeb-843	96	48	the	the	DET
ajbmeb-843	96	49	capabilities	capability	NOUN
ajbmeb-843	96	50	of	of	ADP
ajbmeb-843	96	51	its	its	PRON
ajbmeb-843	96	52	employees	employee	NOUN
ajbmeb-843	96	53	and	and	CCONJ
ajbmeb-843	96	54	developing	develop	VERB
ajbmeb-843	96	55	their	their	PRON
ajbmeb-843	96	56	skills	skill	NOUN
ajbmeb-843	96	57	as	as	SCONJ
ajbmeb-843	96	58	they	they	PRON
ajbmeb-843	96	59	represent	represent	VERB
ajbmeb-843	96	60	the	the	DET
ajbmeb-843	96	61	crucial	crucial	ADJ
ajbmeb-843	96	62	success	success	NOUN
ajbmeb-843	96	63	factor	factor	NOUN
ajbmeb-843	96	64	.	.	PUNCT
ajbmeb-843	97	1	this	this	DET
ajbmeb-843	97	2	perspective	perspective	NOUN
ajbmeb-843	97	3	will	will	AUX
ajbmeb-843	97	4	be	be	AUX
ajbmeb-843	97	5	applied	apply	VERB
ajbmeb-843	97	6	to	to	ADP
ajbmeb-843	97	7	the	the	DET
ajbmeb-843	97	8	research	research	NOUN
ajbmeb-843	97	9	sample	sample	NOUN
ajbmeb-843	97	10	through	through	ADP
ajbmeb-843	97	11	the	the	DET
ajbmeb-843	97	12	following	follow	VERB
ajbmeb-843	97	13	indicators	indicator	NOUN
ajbmeb-843	97	14	:	:	PUNCT
ajbmeb-843	97	15	table	table	NOUN
ajbmeb-843	97	16	(	(	PUNCT
ajbmeb-843	97	17	7	7	NUM
ajbmeb-843	97	18	)	)	PUNCT
ajbmeb-843	97	19	indicators	indicator	NOUN
ajbmeb-843	97	20	of	of	ADP
ajbmeb-843	97	21	the	the	DET
ajbmeb-843	97	22	learning	learning	NOUN
ajbmeb-843	97	23	and	and	CCONJ
ajbmeb-843	97	24	growth	growth	NOUN
ajbmeb-843	97	25	perspective	perspective	PROPN
ajbmeb-843	97	26	calculation	calculation	NOUN
ajbmeb-843	97	27	2019	2019	NUM
ajbmeb-843	97	28	calculation	calculation	NOUN
ajbmeb-843	97	29	2018	2018	NUM
ajbmeb-843	97	30	target	target	NOUN
ajbmeb-843	97	31	perspective	perspective	NOUN
ajbmeb-843	97	32	113	113	NUM
ajbmeb-843	97	33	536	536	NUM
ajbmeb-843	97	34	=	=	SYM
ajbmeb-843	98	1	21,1	21,1	NUM
ajbmeb-843	98	2	%	%	NOUN
ajbmeb-843	98	3	69	69	NUM
ajbmeb-843	98	4	540	540	NUM
ajbmeb-843	98	5	=	=	SYM
ajbmeb-843	98	6	12,8	12,8	NUM
ajbmeb-843	98	7	%	%	NOUN
ajbmeb-843	98	8	the	the	DET
ajbmeb-843	98	9	number	number	NOUN
ajbmeb-843	98	10	of	of	ADP
ajbmeb-843	98	11	letters	letter	NOUN
ajbmeb-843	98	12	of	of	ADP
ajbmeb-843	98	13	thanks	thank	NOUN
ajbmeb-843	98	14	addressed	address	VERB
ajbmeb-843	98	15	to	to	ADP
ajbmeb-843	98	16	the	the	DET
ajbmeb-843	98	17	total	total	ADJ
ajbmeb-843	98	18	number	number	NOUN
ajbmeb-843	98	19	of	of	ADP
ajbmeb-843	98	20	associates	associate	NOUN
ajbmeb-843	98	21	associate	associate	NOUN
ajbmeb-843	98	22	rewards	reward	NOUN
ajbmeb-843	98	23	and	and	CCONJ
ajbmeb-843	98	24	incentives	incentive	VERB
ajbmeb-843	98	25	learning	learn	VERB
ajbmeb-843	98	26	and	and	CCONJ
ajbmeb-843	98	27	growth	growth	NOUN
ajbmeb-843	98	28	543	543	NUM
ajbmeb-843	98	29	536	536	NUM
ajbmeb-843	98	30	=	=	SYM
ajbmeb-843	98	31	101,3	101,3	NUM
ajbmeb-843	98	32	%	%	NOUN
ajbmeb-843	98	33	570	570	NUM
ajbmeb-843	98	34	540	540	NUM
ajbmeb-843	98	35	=	=	SYM
ajbmeb-843	98	36	105,5	105,5	NUM
ajbmeb-843	98	37	%	%	NOUN
ajbmeb-843	98	38	the	the	DET
ajbmeb-843	98	39	number	number	NOUN
ajbmeb-843	98	40	of	of	ADP
ajbmeb-843	98	41	participants	participant	NOUN
ajbmeb-843	98	42	in	in	ADP
ajbmeb-843	98	43	the	the	DET
ajbmeb-843	98	44	courses	course	NOUN
ajbmeb-843	98	45	to	to	ADP
ajbmeb-843	98	46	the	the	DET
ajbmeb-843	98	47	total	total	ADJ
ajbmeb-843	98	48	number	number	NOUN
ajbmeb-843	98	49	of	of	ADP
ajbmeb-843	98	50	participants	participant	NOUN
ajbmeb-843	98	51	training	training	NOUN
ajbmeb-843	98	52	and	and	CCONJ
ajbmeb-843	98	53	qualification	qualification	NOUN
ajbmeb-843	98	54	of	of	ADP
ajbmeb-843	98	55	associates	associate	NOUN
ajbmeb-843	98	56	2	2	NUM
ajbmeb-843	98	57	536	536	NUM
ajbmeb-843	98	58	=	=	SYM
ajbmeb-843	99	1	0,37	0,37	NUM
ajbmeb-843	100	1	%	%	NOUN
ajbmeb-843	100	2	3	3	NUM
ajbmeb-843	100	3	540	540	NUM
ajbmeb-843	100	4	=	=	SYM
ajbmeb-843	100	5	0,56	0,56	NOUN
ajbmeb-843	100	6	%	%	NOUN
ajbmeb-843	100	7	the	the	DET
ajbmeb-843	100	8	number	number	NOUN
ajbmeb-843	100	9	of	of	ADP
ajbmeb-843	100	10	those	those	PRON
ajbmeb-843	100	11	leaving	leave	VERB
ajbmeb-843	100	12	work	work	NOUN
ajbmeb-843	100	13	(	(	PUNCT
ajbmeb-843	100	14	resignation	resignation	NOUN
ajbmeb-843	100	15	,	,	PUNCT
ajbmeb-843	100	16	at	at	ADP
ajbmeb-843	100	17	their	their	PRON
ajbmeb-843	100	18	request	request	NOUN
ajbmeb-843	100	19	)	)	PUNCT
ajbmeb-843	100	20	to	to	ADP
ajbmeb-843	100	21	the	the	DET
ajbmeb-843	100	22	total	total	ADJ
ajbmeb-843	100	23	number	number	NOUN
ajbmeb-843	100	24	of	of	ADP
ajbmeb-843	100	25	employees	employee	NOUN
ajbmeb-843	100	26	employee	employee	NOUN
ajbmeb-843	100	27	turnover	turnover	NOUN
ajbmeb-843	100	28	source	source	NOUN
ajbmeb-843	100	29	:	:	PUNCT
ajbmeb-843	100	30	prepared	prepare	VERB
ajbmeb-843	100	31	by	by	ADP
ajbmeb-843	100	32	researchers	researcher	NOUN
ajbmeb-843	100	33	based	base	VERB
ajbmeb-843	100	34	on	on	ADP
ajbmeb-843	100	35	data	datum	NOUN
ajbmeb-843	100	36	from	from	ADP
ajbmeb-843	100	37	the	the	DET
ajbmeb-843	100	38	directorate	directorate	ADJ
ajbmeb-843	100	39	table	table	NOUN
ajbmeb-843	100	40	(	(	PUNCT
ajbmeb-843	100	41	5	5	NUM
ajbmeb-843	100	42	)	)	PUNCT
ajbmeb-843	100	43	measures	measure	NOUN
ajbmeb-843	100	44	of	of	ADP
ajbmeb-843	100	45	learning	learning	NOUN
ajbmeb-843	100	46	and	and	CCONJ
ajbmeb-843	100	47	growth	growth	NOUN
ajbmeb-843	100	48	perspective	perspective	NOUN
ajbmeb-843	100	49	calculation	calculation	NOUN
ajbmeb-843	100	50	/	/	SYM
ajbmeb-843	100	51	2019	2019	NUM
ajbmeb-843	100	52	calculation	calculation	NOUN
ajbmeb-843	100	53	/	/	SYM
ajbmeb-843	100	54	2018	2018	NUM
ajbmeb-843	100	55	the	the	DET
ajbmeb-843	100	56	proporti	proporti	PROPN
ajbmeb-843	100	57	ons	ons	PROPN
ajbmeb-843	100	58	adopted	adopt	VERB
ajbmeb-843	100	59	in	in	ADP
ajbmeb-843	100	60	the	the	DET
ajbmeb-843	100	61	distributi	distributi	NOUN
ajbmeb-843	100	62	on	on	ADP
ajbmeb-843	100	63	the	the	DET
ajbmeb-843	100	64	standard	standard	NOUN
ajbmeb-843	100	65	the	the	DET
ajbmeb-843	100	66	measure	measure	NOUN
ajbmeb-843	100	67	perspective	perspective	NOUN
ajbmeb-843	100	68	2	2	NUM
ajbmeb-843	100	69	113	113	NUM
ajbmeb-843	100	70	536	536	NUM
ajbmeb-843	100	71	=	=	SYM
ajbmeb-843	101	1	21,1	21,1	NUM
ajbmeb-843	101	2	%	%	NOUN
ajbmeb-843	101	3	20	20	NUM
ajbmeb-843	101	4	%	%	NOUN
ajbmeb-843	101	5	or	or	CCONJ
ajbmeb-843	101	6	more	more	ADJ
ajbmeb-843	101	7	measure	measure	NOUN
ajbmeb-843	101	8	the	the	DET
ajbmeb-843	101	9	number	number	NOUN
ajbmeb-843	101	10	of	of	ADP
ajbmeb-843	101	11	letters	letter	NOUN
ajbmeb-843	101	12	of	of	ADP
ajbmeb-843	101	13	thanks	thank	NOUN
ajbmeb-843	101	14	addressed	address	VERB
ajbmeb-843	101	15	to	to	ADP
ajbmeb-843	101	16	the	the	DET
ajbmeb-843	101	17	total	total	ADJ
ajbmeb-843	101	18	number	number	NOUN
ajbmeb-843	101	19	of	of	ADP
ajbmeb-843	101	20	associates	associate	NOUN
ajbmeb-843	101	21	associate	associate	NOUN
ajbmeb-843	101	22	rewards	reward	NOUN
ajbmeb-843	101	23	and	and	CCONJ
ajbmeb-843	101	24	incentives	incentive	VERB
ajbmeb-843	101	25	learning	learn	VERB
ajbmeb-843	101	26	and	and	CCONJ
ajbmeb-843	101	27	growth	growth	NOUN
ajbmeb-843	101	28	21,1	21,1	NUM
ajbmeb-843	101	29	%	%	NOUN
ajbmeb-843	101	30	1	1	NUM
ajbmeb-843	101	31	12,8	12,8	NUM
ajbmeb-843	101	32	%	%	NOUN
ajbmeb-843	101	33	2	2	NUM
ajbmeb-843	101	34	2	2	NUM
ajbmeb-843	101	35	2	2	NUM
ajbmeb-843	101	36	105,5	105,5	NUM
ajbmeb-843	101	37	%	%	NOUN
ajbmeb-843	101	38	1	1	NUM
ajbmeb-843	101	39	the	the	DET
ajbmeb-843	101	40	number	number	NOUN
ajbmeb-843	101	41	of	of	ADP
ajbmeb-843	101	42	participants	participant	NOUN
ajbmeb-843	101	43	in	in	ADP
ajbmeb-843	101	44	the	the	DET
ajbmeb-843	101	45	courses	course	NOUN
ajbmeb-843	101	46	to	to	ADP
ajbmeb-843	101	47	the	the	DET
ajbmeb-843	101	48	total	total	ADJ
ajbmeb-843	101	49	number	number	NOUN
ajbmeb-843	101	50	of	of	ADP
ajbmeb-843	101	51	participants	participant	NOUN
ajbmeb-843	101	52	training	training	NOUN
ajbmeb-843	101	53	and	and	CCONJ
ajbmeb-843	101	54	qualification	qualification	NOUN
ajbmeb-843	101	55	of	of	ADP
ajbmeb-843	101	56	associates	associate	NOUN
ajbmeb-843	102	1	101,3	101,3	NUM
ajbmeb-843	102	2	%	%	NOUN
ajbmeb-843	102	3	2	2	NUM
ajbmeb-843	102	4	2	2	NUM
ajbmeb-843	102	5	0,56	0,56	NOUN
ajbmeb-843	102	6	%	%	NOUN
ajbmeb-843	102	7	1	1	NUM
ajbmeb-843	102	8	the	the	DET
ajbmeb-843	102	9	number	number	NOUN
ajbmeb-843	102	10	of	of	ADP
ajbmeb-843	102	11	those	those	PRON
ajbmeb-843	102	12	leaving	leave	VERB
ajbmeb-843	102	13	work	work	NOUN
ajbmeb-843	102	14	(	(	PUNCT
ajbmeb-843	102	15	resignation	resignation	NOUN
ajbmeb-843	102	16	,	,	PUNCT
ajbmeb-843	102	17	at	at	ADP
ajbmeb-843	102	18	their	their	PRON
ajbmeb-843	102	19	request	request	NOUN
ajbmeb-843	102	20	)	)	PUNCT
ajbmeb-843	103	1	to	to	ADP
ajbmeb-843	103	2	the	the	DET
ajbmeb-843	103	3	total	total	ADJ
ajbmeb-843	103	4	number	number	NOUN
ajbmeb-843	103	5	of	of	ADP
ajbmeb-843	103	6	employees	employee	NOUN
ajbmeb-843	103	7	employee	employee	NOUN
ajbmeb-843	103	8	turnover	turnover	NOUN
ajbmeb-843	103	9	source	source	NOUN
ajbmeb-843	103	10	:	:	PUNCT
ajbmeb-843	103	11	prepared	prepare	VERB
ajbmeb-843	103	12	by	by	ADP
ajbmeb-843	103	13	researchers	researcher	NOUN
ajbmeb-843	103	14	based	base	VERB
ajbmeb-843	103	15	on	on	ADP
ajbmeb-843	103	16	data	datum	NOUN
ajbmeb-843	103	17	from	from	ADP
ajbmeb-843	103	18	the	the	DET
ajbmeb-843	103	19	directorate	directorate	NOUN
ajbmeb-843	103	20	from	from	ADP
ajbmeb-843	103	21	the	the	DET
ajbmeb-843	103	22	previous	previous	ADJ
ajbmeb-843	103	23	table	table	NOUN
ajbmeb-843	103	24	(	(	PUNCT
ajbmeb-843	103	25	8)	8)	NUM
ajbmeb-843	103	26	,	,	PUNCT
ajbmeb-843	103	27	we	we	PRON
ajbmeb-843	103	28	note	note	VERB
ajbmeb-843	103	29	that	that	SCONJ
ajbmeb-843	103	30	the	the	DET
ajbmeb-843	103	31	directorate	directorate	NOUN
ajbmeb-843	103	32	achieved	achieve	VERB
ajbmeb-843	103	33	in	in	ADP
ajbmeb-843	103	34	the	the	DET
ajbmeb-843	103	35	years	year	NOUN
ajbmeb-843	103	36	(	(	PUNCT
ajbmeb-843	103	37	2018	2018	NUM
ajbmeb-843	103	38	)	)	PUNCT
ajbmeb-843	103	39	and	and	CCONJ
ajbmeb-843	103	40	(	(	PUNCT
ajbmeb-843	103	41	2019	2019	NUM
ajbmeb-843	103	42	)	)	PUNCT
ajbmeb-843	103	43	a	a	DET
ajbmeb-843	103	44	number	number	NOUN
ajbmeb-843	103	45	of	of	ADP
ajbmeb-843	103	46	(	(	PUNCT
ajbmeb-843	103	47	5	5	NUM
ajbmeb-843	103	48	)	)	PUNCT
ajbmeb-843	103	49	points	point	NOUN
ajbmeb-843	103	50	out	out	ADP
ajbmeb-843	103	51	of	of	ADP
ajbmeb-843	103	52	the	the	DET
ajbmeb-843	103	53	total	total	ADJ
ajbmeb-843	103	54	standard	standard	ADJ
ajbmeb-843	103	55	points	point	NOUN
ajbmeb-843	103	56	for	for	ADP
ajbmeb-843	103	57	the	the	DET
ajbmeb-843	103	58	perspective	perspective	NOUN
ajbmeb-843	103	59	of	of	ADP
ajbmeb-843	103	60	learning	learning	NOUN
ajbmeb-843	103	61	and	and	CCONJ
ajbmeb-843	103	62	growth	growth	NOUN
ajbmeb-843	103	63	,	,	PUNCT
ajbmeb-843	103	64	which	which	PRON
ajbmeb-843	103	65	amounted	amount	VERB
ajbmeb-843	103	66	to	to	ADP
ajbmeb-843	103	67	(	(	PUNCT
ajbmeb-843	103	68	6	6	NUM
ajbmeb-843	103	69	)	)	PUNCT
ajbmeb-843	103	70	points	point	NOUN
ajbmeb-843	103	71	,	,	PUNCT
ajbmeb-843	103	72	i.e.	i.e.	X
ajbmeb-843	103	73	(	(	PUNCT
ajbmeb-843	103	74	83.33	83.33	NUM
ajbmeb-843	103	75	%	%	NOUN
ajbmeb-843	103	76	)	)	PUNCT
ajbmeb-843	103	77	,	,	PUNCT
ajbmeb-843	103	78	which	which	PRON
ajbmeb-843	103	79	is	be	AUX
ajbmeb-843	103	80	a	a	DET
ajbmeb-843	103	81	very	very	ADV
ajbmeb-843	103	82	good	good	ADJ
ajbmeb-843	103	83	indicator	indicator	NOUN
ajbmeb-843	103	84	.	.	PUNCT
ajbmeb-843	103	85	,	,	PUNCT
ajbmeb-843	103	86	which	which	PRON
ajbmeb-843	103	87	indicates	indicate	VERB
ajbmeb-843	103	88	the	the	DET
ajbmeb-843	103	89	efficiency	efficiency	NOUN
ajbmeb-843	103	90	of	of	ADP
ajbmeb-843	103	91	the	the	DET
ajbmeb-843	103	92	directorate	directorate	NOUN
ajbmeb-843	103	93	in	in	ADP
ajbmeb-843	103	94	raising	raise	VERB
ajbmeb-843	103	95	the	the	DET
ajbmeb-843	103	96	morale	morale	NOUN
ajbmeb-843	103	97	of	of	ADP
ajbmeb-843	103	98	the	the	DET
ajbmeb-843	103	99	members	member	NOUN
ajbmeb-843	103	100	by	by	ADP
ajbmeb-843	103	101	directing	direct	VERB
ajbmeb-843	103	102	letters	letter	NOUN
ajbmeb-843	103	103	of	of	ADP
ajbmeb-843	103	104	thanks	thank	NOUN
ajbmeb-843	103	105	and	and	CCONJ
ajbmeb-843	103	106	appreciation	appreciation	NOUN
ajbmeb-843	103	107	,	,	PUNCT
ajbmeb-843	103	108	american	american	ADJ
ajbmeb-843	103	109	journal	journal	PROPN
ajbmeb-843	103	110	of	of	ADP
ajbmeb-843	103	111	business	business	NOUN
ajbmeb-843	103	112	management	management	NOUN
ajbmeb-843	103	113	,	,	PUNCT
ajbmeb-843	103	114	economics	economic	NOUN
ajbmeb-843	103	115	and	and	CCONJ
ajbmeb-843	103	116	banking	banking	NOUN
ajbmeb-843	103	117	volume	volume	NOUN
ajbmeb-843	103	118	12	12	NUM
ajbmeb-843	103	119	may	may	PROPN
ajbmeb-843	103	120	,	,	PUNCT
ajbmeb-843	103	121	2023	2023	NUM
ajbmeb-843	103	122	p	p	NOUN
ajbmeb-843	103	123	a	a	DET
ajbmeb-843	103	124	g	g	NOUN
ajbmeb-843	103	125	e	e	NOUN
ajbmeb-843	103	126	|	|	ADV
ajbmeb-843	103	127	100	100	NUM
ajbmeb-843	103	128	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-843	103	129	as	as	ADV
ajbmeb-843	103	130	well	well	ADV
ajbmeb-843	103	131	as	as	ADP
ajbmeb-843	103	132	qualifying	qualify	VERB
ajbmeb-843	103	133	them	they	PRON
ajbmeb-843	103	134	through	through	ADP
ajbmeb-843	103	135	the	the	DET
ajbmeb-843	103	136	participation	participation	NOUN
ajbmeb-843	103	137	of	of	ADP
ajbmeb-843	103	138	the	the	DET
ajbmeb-843	103	139	largest	large	ADJ
ajbmeb-843	103	140	possible	possible	ADJ
ajbmeb-843	103	141	number	number	NOUN
ajbmeb-843	103	142	of	of	ADP
ajbmeb-843	103	143	them	they	PRON
ajbmeb-843	103	144	in	in	ADP
ajbmeb-843	103	145	the	the	DET
ajbmeb-843	103	146	training	training	NOUN
ajbmeb-843	103	147	courses	course	NOUN
ajbmeb-843	103	148	included	include	VERB
ajbmeb-843	103	149	in	in	ADP
ajbmeb-843	103	150	the	the	DET
ajbmeb-843	103	151	annual	annual	ADJ
ajbmeb-843	103	152	training	training	NOUN
ajbmeb-843	103	153	plan	plan	NOUN
ajbmeb-843	103	154	approved	approve	VERB
ajbmeb-843	103	155	by	by	ADP
ajbmeb-843	103	156	the	the	DET
ajbmeb-843	103	157	directorate	directorate	NOUN
ajbmeb-843	103	158	of	of	ADP
ajbmeb-843	103	159	civil	civil	ADJ
ajbmeb-843	103	160	defense	defense	NOUN
ajbmeb-843	103	161	,	,	PUNCT
ajbmeb-843	103	162	which	which	PRON
ajbmeb-843	103	163	reflects	reflect	VERB
ajbmeb-843	103	164	positively	positively	ADV
ajbmeb-843	103	165	on	on	ADP
ajbmeb-843	103	166	keeping	keep	VERB
ajbmeb-843	103	167	the	the	DET
ajbmeb-843	103	168	members	member	NOUN
ajbmeb-843	103	169	and	and	CCONJ
ajbmeb-843	103	170	not	not	PART
ajbmeb-843	103	171	leaving	leave	VERB
ajbmeb-843	103	172	them	they	PRON
ajbmeb-843	103	173	to	to	PART
ajbmeb-843	103	174	work	work	VERB
ajbmeb-843	103	175	either	either	ADV
ajbmeb-843	103	176	by	by	ADP
ajbmeb-843	103	177	resignation	resignation	NOUN
ajbmeb-843	103	178	or	or	CCONJ
ajbmeb-843	103	179	retirement	retirement	NOUN
ajbmeb-843	103	180	at	at	ADP
ajbmeb-843	103	181	their	their	PRON
ajbmeb-843	103	182	request	request	NOUN
ajbmeb-843	103	183	.	.	PUNCT
ajbmeb-843	104	1	through	through	ADP
ajbmeb-843	104	2	the	the	DET
ajbmeb-843	104	3	foregoing	foregoing	NOUN
ajbmeb-843	104	4	,	,	PUNCT
ajbmeb-843	104	5	the	the	DET
ajbmeb-843	104	6	third	third	ADJ
ajbmeb-843	104	7	sub	sub	NOUN
ajbmeb-843	104	8	-	-	NOUN
ajbmeb-843	104	9	hypothesis	hypothesis	NOUN
ajbmeb-843	104	10	can	can	AUX
ajbmeb-843	104	11	be	be	AUX
ajbmeb-843	104	12	accepted	accept	VERB
ajbmeb-843	104	13	,	,	PUNCT
ajbmeb-843	104	14	which	which	PRON
ajbmeb-843	104	15	states	state	VERB
ajbmeb-843	104	16	(	(	PUNCT
ajbmeb-843	104	17	the	the	DET
ajbmeb-843	104	18	directorate	directorate	NOUN
ajbmeb-843	104	19	's	's	PART
ajbmeb-843	104	20	performance	performance	NOUN
ajbmeb-843	104	21	can	can	AUX
ajbmeb-843	104	22	be	be	AUX
ajbmeb-843	104	23	evaluated	evaluate	VERB
ajbmeb-843	104	24	for	for	ADP
ajbmeb-843	104	25	its	its	PRON
ajbmeb-843	104	26	employees	employee	NOUN
ajbmeb-843	104	27	through	through	ADP
ajbmeb-843	104	28	the	the	DET
ajbmeb-843	104	29	indicators	indicator	NOUN
ajbmeb-843	104	30	of	of	ADP
ajbmeb-843	104	31	the	the	DET
ajbmeb-843	104	32	learning	learning	NOUN
ajbmeb-843	104	33	and	and	CCONJ
ajbmeb-843	104	34	growth	growth	NOUN
ajbmeb-843	104	35	perspective	perspective	NOUN
ajbmeb-843	104	36	of	of	ADP
ajbmeb-843	104	37	the	the	DET
ajbmeb-843	104	38	balanced	balanced	ADJ
ajbmeb-843	104	39	scorecard	scorecard	NOUN
ajbmeb-843	104	40	)	)	PUNCT
ajbmeb-843	104	41	.	.	PUNCT
ajbmeb-843	105	1	the	the	DET
ajbmeb-843	105	2	fourth	fourth	ADJ
ajbmeb-843	105	3	topic	topic	NOUN
ajbmeb-843	105	4	/	/	SYM
ajbmeb-843	105	5	conclusions	conclusion	NOUN
ajbmeb-843	105	6	and	and	CCONJ
ajbmeb-843	105	7	recommendations	recommendation	NOUN
ajbmeb-843	105	8	conclusions	conclusion	NOUN
ajbmeb-843	105	9	1	1	NUM
ajbmeb-843	105	10	-	-	NUM
ajbmeb-843	105	11	the	the	DET
ajbmeb-843	105	12	directorate	directorate	NOUN
ajbmeb-843	105	13	's	's	PART
ajbmeb-843	105	14	non	non	NOUN
ajbmeb-843	105	15	-	-	NOUN
ajbmeb-843	105	16	application	application	NOUN
ajbmeb-843	105	17	of	of	ADP
ajbmeb-843	105	18	the	the	DET
ajbmeb-843	105	19	financial	financial	ADJ
ajbmeb-843	105	20	and	and	CCONJ
ajbmeb-843	105	21	non	non	ADJ
ajbmeb-843	105	22	-	-	ADJ
ajbmeb-843	105	23	financial	financial	ADJ
ajbmeb-843	105	24	balanced	balanced	ADJ
ajbmeb-843	105	25	scorecard	scorecard	NOUN
ajbmeb-843	105	26	indicators	indicator	NOUN
ajbmeb-843	105	27	in	in	ADP
ajbmeb-843	105	28	evaluating	evaluate	VERB
ajbmeb-843	105	29	its	its	PRON
ajbmeb-843	105	30	performance	performance	NOUN
ajbmeb-843	105	31	and	and	CCONJ
ajbmeb-843	105	32	its	its	PRON
ajbmeb-843	105	33	reliance	reliance	NOUN
ajbmeb-843	105	34	on	on	ADP
ajbmeb-843	105	35	traditional	traditional	ADJ
ajbmeb-843	105	36	systems	system	NOUN
ajbmeb-843	105	37	in	in	ADP
ajbmeb-843	105	38	measuring	measure	VERB
ajbmeb-843	105	39	and	and	CCONJ
ajbmeb-843	105	40	evaluating	evaluate	VERB
ajbmeb-843	105	41	performance	performance	NOUN
ajbmeb-843	105	42	.	.	PUNCT
ajbmeb-843	106	1	2the	2the	NUM
ajbmeb-843	106	2	decrease	decrease	NOUN
ajbmeb-843	106	3	in	in	ADP
ajbmeb-843	106	4	the	the	DET
ajbmeb-843	106	5	number	number	NOUN
ajbmeb-843	106	6	of	of	ADP
ajbmeb-843	106	7	scorecard	scorecard	NOUN
ajbmeb-843	106	8	points	point	NOUN
ajbmeb-843	106	9	for	for	ADP
ajbmeb-843	106	10	the	the	DET
ajbmeb-843	106	11	perspective	perspective	NOUN
ajbmeb-843	106	12	of	of	ADP
ajbmeb-843	106	13	internal	internal	ADJ
ajbmeb-843	106	14	operations	operation	NOUN
ajbmeb-843	106	15	for	for	ADP
ajbmeb-843	106	16	the	the	DET
ajbmeb-843	106	17	years	year	NOUN
ajbmeb-843	106	18	(	(	PUNCT
ajbmeb-843	106	19	2018	2018	NUM
ajbmeb-843	106	20	)	)	PUNCT
ajbmeb-843	106	21	and	and	CCONJ
ajbmeb-843	106	22	(	(	PUNCT
ajbmeb-843	106	23	2019	2019	NUM
ajbmeb-843	106	24	)	)	PUNCT
ajbmeb-843	106	25	from	from	ADP
ajbmeb-843	106	26	the	the	DET
ajbmeb-843	106	27	standard	standard	ADJ
ajbmeb-843	106	28	performance	performance	NOUN
ajbmeb-843	106	29	standards	standard	NOUN
ajbmeb-843	106	30	by	by	ADP
ajbmeb-843	106	31	(	(	PUNCT
ajbmeb-843	106	32	16	16	NUM
ajbmeb-843	106	33	)	)	PUNCT
ajbmeb-843	106	34	and	and	CCONJ
ajbmeb-843	106	35	(	(	PUNCT
ajbmeb-843	106	36	12	12	NUM
ajbmeb-843	106	37	)	)	PUNCT
ajbmeb-843	106	38	,	,	PUNCT
ajbmeb-843	106	39	respectively	respectively	ADV
ajbmeb-843	106	40	.	.	PUNCT
ajbmeb-843	107	1	3	3	X
ajbmeb-843	107	2	-	-	PUNCT
ajbmeb-843	107	3	in	in	ADP
ajbmeb-843	107	4	order	order	NOUN
ajbmeb-843	107	5	to	to	PART
ajbmeb-843	107	6	successfully	successfully	ADV
ajbmeb-843	107	7	implement	implement	VERB
ajbmeb-843	107	8	the	the	DET
ajbmeb-843	107	9	balanced	balanced	ADJ
ajbmeb-843	107	10	scorecard	scorecard	NOUN
ajbmeb-843	107	11	in	in	ADP
ajbmeb-843	107	12	the	the	DET
ajbmeb-843	107	13	directorate	directorate	NOUN
ajbmeb-843	107	14	,	,	PUNCT
ajbmeb-843	107	15	this	this	PRON
ajbmeb-843	107	16	requires	require	VERB
ajbmeb-843	107	17	the	the	DET
ajbmeb-843	107	18	availability	availability	NOUN
ajbmeb-843	107	19	of	of	ADP
ajbmeb-843	107	20	a	a	DET
ajbmeb-843	107	21	set	set	NOUN
ajbmeb-843	107	22	of	of	ADP
ajbmeb-843	107	23	requirements	requirement	NOUN
ajbmeb-843	107	24	,	,	PUNCT
ajbmeb-843	107	25	the	the	DET
ajbmeb-843	107	26	most	most	ADV
ajbmeb-843	107	27	important	important	ADJ
ajbmeb-843	107	28	of	of	ADP
ajbmeb-843	107	29	which	which	PRON
ajbmeb-843	107	30	is	be	AUX
ajbmeb-843	107	31	that	that	SCONJ
ajbmeb-843	107	32	the	the	DET
ajbmeb-843	107	33	strategic	strategic	ADJ
ajbmeb-843	107	34	objectives	objective	NOUN
ajbmeb-843	107	35	be	be	AUX
ajbmeb-843	107	36	quantifiable	quantifiable	ADJ
ajbmeb-843	107	37	using	use	VERB
ajbmeb-843	107	38	appropriate	appropriate	ADJ
ajbmeb-843	107	39	measures	measure	NOUN
ajbmeb-843	107	40	,	,	PUNCT
ajbmeb-843	107	41	as	as	ADV
ajbmeb-843	107	42	well	well	ADV
ajbmeb-843	107	43	as	as	ADP
ajbmeb-843	107	44	the	the	DET
ajbmeb-843	107	45	existence	existence	NOUN
ajbmeb-843	107	46	of	of	ADP
ajbmeb-843	107	47	motivation	motivation	NOUN
ajbmeb-843	107	48	for	for	ADP
ajbmeb-843	107	49	the	the	DET
ajbmeb-843	107	50	directorate	directorate	NOUN
ajbmeb-843	107	51	and	and	CCONJ
ajbmeb-843	107	52	its	its	PRON
ajbmeb-843	107	53	employees	employee	NOUN
ajbmeb-843	107	54	to	to	PART
ajbmeb-843	107	55	apply	apply	VERB
ajbmeb-843	107	56	the	the	DET
ajbmeb-843	107	57	balanced	balanced	ADJ
ajbmeb-843	107	58	scorecard	scorecard	NOUN
ajbmeb-843	107	59	.	.	PUNCT
ajbmeb-843	108	1	4the	4the	NUM
ajbmeb-843	108	2	decrease	decrease	NOUN
ajbmeb-843	108	3	in	in	ADP
ajbmeb-843	108	4	the	the	DET
ajbmeb-843	108	5	number	number	NOUN
ajbmeb-843	108	6	of	of	ADP
ajbmeb-843	108	7	scorecard	scorecard	NOUN
ajbmeb-843	108	8	points	point	NOUN
ajbmeb-843	108	9	for	for	ADP
ajbmeb-843	108	10	the	the	DET
ajbmeb-843	108	11	perspective	perspective	NOUN
ajbmeb-843	108	12	of	of	ADP
ajbmeb-843	108	13	learning	learning	NOUN
ajbmeb-843	108	14	and	and	CCONJ
ajbmeb-843	108	15	growth	growth	NOUN
ajbmeb-843	108	16	for	for	ADP
ajbmeb-843	108	17	the	the	DET
ajbmeb-843	108	18	years	year	NOUN
ajbmeb-843	108	19	(	(	PUNCT
ajbmeb-843	108	20	2018	2018	NUM
ajbmeb-843	108	21	)	)	PUNCT
ajbmeb-843	108	22	and	and	CCONJ
ajbmeb-843	108	23	(	(	PUNCT
ajbmeb-843	108	24	2019	2019	NUM
ajbmeb-843	108	25	)	)	PUNCT
ajbmeb-843	108	26	from	from	ADP
ajbmeb-843	108	27	the	the	DET
ajbmeb-843	108	28	standard	standard	ADJ
ajbmeb-843	108	29	performance	performance	NOUN
ajbmeb-843	108	30	standards	standard	NOUN
ajbmeb-843	108	31	,	,	PUNCT
ajbmeb-843	108	32	by	by	ADP
ajbmeb-843	108	33	(	(	PUNCT
ajbmeb-843	108	34	5	5	NUM
ajbmeb-843	108	35	)	)	PUNCT
ajbmeb-843	108	36	for	for	ADP
ajbmeb-843	108	37	each	each	DET
ajbmeb-843	108	38	year	year	NOUN
ajbmeb-843	108	39	.	.	PUNCT
ajbmeb-843	109	1	5it	5it	PROPN
ajbmeb-843	109	2	appears	appear	VERB
ajbmeb-843	109	3	from	from	ADP
ajbmeb-843	109	4	the	the	DET
ajbmeb-843	109	5	results	result	NOUN
ajbmeb-843	109	6	of	of	ADP
ajbmeb-843	109	7	the	the	DET
ajbmeb-843	109	8	analysis	analysis	NOUN
ajbmeb-843	109	9	of	of	ADP
ajbmeb-843	109	10	the	the	DET
ajbmeb-843	109	11	financial	financial	ADJ
ajbmeb-843	109	12	perspective	perspective	PROPN
ajbmeb-843	109	13	data	datum	NOUN
ajbmeb-843	109	14	that	that	SCONJ
ajbmeb-843	109	15	the	the	DET
ajbmeb-843	109	16	number	number	NOUN
ajbmeb-843	109	17	of	of	ADP
ajbmeb-843	109	18	scorecard	scorecard	NOUN
ajbmeb-843	109	19	points	point	NOUN
ajbmeb-843	109	20	for	for	ADP
ajbmeb-843	109	21	this	this	DET
ajbmeb-843	109	22	perspective	perspective	NOUN
ajbmeb-843	109	23	decreased	decrease	VERB
ajbmeb-843	109	24	during	during	ADP
ajbmeb-843	109	25	(	(	PUNCT
ajbmeb-843	109	26	2018	2018	NUM
ajbmeb-843	109	27	)	)	PUNCT
ajbmeb-843	109	28	from	from	ADP
ajbmeb-843	109	29	the	the	DET
ajbmeb-843	109	30	standard	standard	ADJ
ajbmeb-843	109	31	performance	performance	NOUN
ajbmeb-843	109	32	standards	standard	NOUN
ajbmeb-843	109	33	by	by	ADP
ajbmeb-843	109	34	(	(	PUNCT
ajbmeb-843	109	35	9	9	NUM
ajbmeb-843	109	36	)	)	PUNCT
ajbmeb-843	109	37	,	,	PUNCT
ajbmeb-843	109	38	while	while	SCONJ
ajbmeb-843	109	39	the	the	DET
ajbmeb-843	109	40	directorate	directorate	NOUN
ajbmeb-843	109	41	was	be	AUX
ajbmeb-843	109	42	able	able	ADJ
ajbmeb-843	109	43	during	during	ADP
ajbmeb-843	109	44	(	(	PUNCT
ajbmeb-843	109	45	2019	2019	NUM
ajbmeb-843	109	46	)	)	PUNCT
ajbmeb-843	109	47	to	to	PART
ajbmeb-843	109	48	avoid	avoid	VERB
ajbmeb-843	109	49	weaknesses	weakness	NOUN
ajbmeb-843	109	50	and	and	CCONJ
ajbmeb-843	109	51	reach	reach	VERB
ajbmeb-843	109	52	the	the	DET
ajbmeb-843	109	53	standard	standard	ADJ
ajbmeb-843	109	54	points	point	NOUN
ajbmeb-843	109	55	of	of	ADP
ajbmeb-843	109	56	(	(	PUNCT
ajbmeb-843	109	57	11	11	NUM
ajbmeb-843	109	58	)	)	PUNCT
ajbmeb-843	109	59	.	.	PUNCT
ajbmeb-843	110	1	6the	6the	NUM
ajbmeb-843	110	2	application	application	NOUN
ajbmeb-843	110	3	of	of	ADP
ajbmeb-843	110	4	the	the	DET
ajbmeb-843	110	5	balanced	balanced	ADJ
ajbmeb-843	110	6	scorecard	scorecard	NOUN
ajbmeb-843	110	7	with	with	ADP
ajbmeb-843	110	8	its	its	PRON
ajbmeb-843	110	9	four	four	NUM
ajbmeb-843	110	10	perspectives	perspective	NOUN
ajbmeb-843	110	11	in	in	ADP
ajbmeb-843	110	12	the	the	DET
ajbmeb-843	110	13	directorate	directorate	NOUN
ajbmeb-843	110	14	of	of	ADP
ajbmeb-843	110	15	civil	civil	ADJ
ajbmeb-843	110	16	defense	defense	NOUN
ajbmeb-843	110	17	/	/	SYM
ajbmeb-843	110	18	al	al	PROPN
ajbmeb-843	110	19	-	-	PUNCT
ajbmeb-843	110	20	muthanna	muthanna	NOUN
ajbmeb-843	110	21	governorate	governorate	NOUN
ajbmeb-843	110	22	(	(	PUNCT
ajbmeb-843	110	23	the	the	DET
ajbmeb-843	110	24	research	research	NOUN
ajbmeb-843	110	25	sample	sample	NOUN
ajbmeb-843	110	26	)	)	PUNCT
ajbmeb-843	110	27	contributed	contribute	VERB
ajbmeb-843	110	28	to	to	ADP
ajbmeb-843	110	29	measuring	measure	VERB
ajbmeb-843	110	30	and	and	CCONJ
ajbmeb-843	110	31	evaluating	evaluate	VERB
ajbmeb-843	110	32	the	the	DET
ajbmeb-843	110	33	performance	performance	NOUN
ajbmeb-843	110	34	of	of	ADP
ajbmeb-843	110	35	the	the	DET
ajbmeb-843	110	36	directorate	directorate	NOUN
ajbmeb-843	110	37	in	in	ADP
ajbmeb-843	110	38	terms	term	NOUN
ajbmeb-843	110	39	of	of	ADP
ajbmeb-843	110	40	financial	financial	ADJ
ajbmeb-843	110	41	and	and	CCONJ
ajbmeb-843	110	42	non	non	ADJ
ajbmeb-843	110	43	-	-	ADJ
ajbmeb-843	110	44	financial	financial	ADJ
ajbmeb-843	110	45	terms	term	NOUN
ajbmeb-843	110	46	,	,	PUNCT
ajbmeb-843	110	47	in	in	ADP
ajbmeb-843	110	48	a	a	DET
ajbmeb-843	110	49	clear	clear	ADJ
ajbmeb-843	110	50	and	and	CCONJ
ajbmeb-843	110	51	comprehensive	comprehensive	ADJ
ajbmeb-843	110	52	way	way	NOUN
ajbmeb-843	110	53	,	,	PUNCT
ajbmeb-843	110	54	as	as	SCONJ
ajbmeb-843	110	55	it	it	PRON
ajbmeb-843	110	56	was	be	AUX
ajbmeb-843	110	57	found	find	VERB
ajbmeb-843	110	58	that	that	SCONJ
ajbmeb-843	110	59	there	there	PRON
ajbmeb-843	110	60	is	be	VERB
ajbmeb-843	110	61	an	an	DET
ajbmeb-843	110	62	improvement	improvement	NOUN
ajbmeb-843	110	63	in	in	ADP
ajbmeb-843	110	64	performance	performance	NOUN
ajbmeb-843	110	65	for	for	ADP
ajbmeb-843	110	66	the	the	DET
ajbmeb-843	110	67	year	year	NOUN
ajbmeb-843	110	68	2019	2019	NUM
ajbmeb-843	110	69	compared	compare	VERB
ajbmeb-843	110	70	to	to	ADP
ajbmeb-843	110	71	the	the	DET
ajbmeb-843	110	72	year	year	NOUN
ajbmeb-843	110	73	2018	2018	NUM
ajbmeb-843	110	74	according	accord	VERB
ajbmeb-843	110	75	to	to	ADP
ajbmeb-843	110	76	the	the	DET
ajbmeb-843	110	77	financial	financial	ADJ
ajbmeb-843	110	78	perspective	perspective	NOUN
ajbmeb-843	110	79	,	,	PUNCT
ajbmeb-843	110	80	and	and	CCONJ
ajbmeb-843	110	81	there	there	PRON
ajbmeb-843	110	82	is	be	VERB
ajbmeb-843	110	83	a	a	DET
ajbmeb-843	110	84	great	great	ADJ
ajbmeb-843	110	85	agreement	agreement	NOUN
ajbmeb-843	110	86	about	about	ADP
ajbmeb-843	110	87	the	the	DET
ajbmeb-843	110	88	satisfaction	satisfaction	NOUN
ajbmeb-843	110	89	of	of	ADP
ajbmeb-843	110	90	the	the	DET
ajbmeb-843	110	91	people	people	NOUN
ajbmeb-843	110	92	of	of	ADP
ajbmeb-843	110	93	the	the	DET
ajbmeb-843	110	94	governorate	governorate	NOUN
ajbmeb-843	110	95	with	with	ADP
ajbmeb-843	110	96	the	the	DET
ajbmeb-843	110	97	performance	performance	NOUN
ajbmeb-843	110	98	of	of	ADP
ajbmeb-843	110	99	the	the	DET
ajbmeb-843	110	100	directorate	directorate	NOUN
ajbmeb-843	110	101	of	of	ADP
ajbmeb-843	110	102	civil	civil	ADJ
ajbmeb-843	110	103	defense	defense	NOUN
ajbmeb-843	110	104	and	and	CCONJ
ajbmeb-843	110	105	their	their	PRON
ajbmeb-843	110	106	dedication	dedication	NOUN
ajbmeb-843	110	107	to	to	ADP
ajbmeb-843	110	108	their	their	PRON
ajbmeb-843	110	109	duties	duty	NOUN
ajbmeb-843	110	110	entrusted	entrust	VERB
ajbmeb-843	110	111	to	to	ADP
ajbmeb-843	110	112	them	they	PRON
ajbmeb-843	110	113	according	accord	VERB
ajbmeb-843	110	114	to	to	ADP
ajbmeb-843	110	115	the	the	DET
ajbmeb-843	110	116	clients	client	NOUN
ajbmeb-843	110	117	’	’	PART
ajbmeb-843	110	118	perspective	perspective	NOUN
ajbmeb-843	110	119	based	base	VERB
ajbmeb-843	110	120	on	on	ADP
ajbmeb-843	110	121	the	the	DET
ajbmeb-843	110	122	outputs	output	NOUN
ajbmeb-843	110	123	of	of	ADP
ajbmeb-843	110	124	the	the	DET
ajbmeb-843	110	125	questionnaire	questionnaire	NOUN
ajbmeb-843	110	126	and	and	CCONJ
ajbmeb-843	110	127	the	the	DET
ajbmeb-843	110	128	program	program	NOUN
ajbmeb-843	110	129	(	(	PUNCT
ajbmeb-843	110	130	(	(	PUNCT
ajbmeb-843	110	131	spss	spss	PROPN
ajbmeb-843	110	132	)	)	PUNCT
ajbmeb-843	110	133	,	,	PUNCT
ajbmeb-843	110	134	while	while	SCONJ
ajbmeb-843	110	135	there	there	PRON
ajbmeb-843	110	136	was	be	VERB
ajbmeb-843	110	137	a	a	DET
ajbmeb-843	110	138	clear	clear	ADJ
ajbmeb-843	110	139	decrease	decrease	NOUN
ajbmeb-843	110	140	in	in	ADP
ajbmeb-843	110	141	performance	performance	NOUN
ajbmeb-843	110	142	in	in	ADP
ajbmeb-843	110	143	2019	2019	NUM
ajbmeb-843	110	144	compared	compare	VERB
ajbmeb-843	110	145	to	to	ADP
ajbmeb-843	110	146	the	the	DET
ajbmeb-843	110	147	performance	performance	NOUN
ajbmeb-843	110	148	in	in	ADP
ajbmeb-843	110	149	2018	2018	NUM
ajbmeb-843	110	150	according	accord	VERB
ajbmeb-843	110	151	to	to	ADP
ajbmeb-843	110	152	the	the	DET
ajbmeb-843	110	153	perspective	perspective	NOUN
ajbmeb-843	110	154	of	of	ADP
ajbmeb-843	110	155	internal	internal	ADJ
ajbmeb-843	110	156	operations	operation	NOUN
ajbmeb-843	110	157	and	and	CCONJ
ajbmeb-843	110	158	the	the	DET
ajbmeb-843	110	159	performance	performance	NOUN
ajbmeb-843	110	160	was	be	AUX
ajbmeb-843	110	161	equal	equal	ADJ
ajbmeb-843	110	162	for	for	ADP
ajbmeb-843	110	163	the	the	DET
ajbmeb-843	110	164	years	year	NOUN
ajbmeb-843	110	165	2018	2018	NUM
ajbmeb-843	110	166	and	and	CCONJ
ajbmeb-843	110	167	2019	2019	NUM
ajbmeb-843	110	168	according	accord	VERB
ajbmeb-843	110	169	to	to	ADP
ajbmeb-843	110	170	the	the	DET
ajbmeb-843	110	171	perspective	perspective	NOUN
ajbmeb-843	110	172	of	of	ADP
ajbmeb-843	110	173	learning	learning	NOUN
ajbmeb-843	110	174	and	and	CCONJ
ajbmeb-843	110	175	growth	growth	NOUN
ajbmeb-843	110	176	.	.	PUNCT
ajbmeb-843	111	1	recommendations	recommendation	NOUN
ajbmeb-843	111	2	1the	1the	NUM
ajbmeb-843	111	3	need	need	NOUN
ajbmeb-843	111	4	for	for	SCONJ
ajbmeb-843	111	5	the	the	DET
ajbmeb-843	111	6	directorate	directorate	NOUN
ajbmeb-843	111	7	to	to	PART
ajbmeb-843	111	8	apply	apply	VERB
ajbmeb-843	111	9	the	the	DET
ajbmeb-843	111	10	balanced	balanced	ADJ
ajbmeb-843	111	11	scorecard	scorecard	NOUN
ajbmeb-843	111	12	technique	technique	NOUN
ajbmeb-843	111	13	to	to	PART
ajbmeb-843	111	14	evaluate	evaluate	VERB
ajbmeb-843	111	15	its	its	PRON
ajbmeb-843	111	16	performance	performance	NOUN
ajbmeb-843	111	17	,	,	PUNCT
ajbmeb-843	111	18	and	and	CCONJ
ajbmeb-843	111	19	the	the	DET
ajbmeb-843	111	20	application	application	NOUN
ajbmeb-843	111	21	can	can	AUX
ajbmeb-843	111	22	be	be	AUX
ajbmeb-843	111	23	generalized	generalize	VERB
ajbmeb-843	111	24	in	in	ADP
ajbmeb-843	111	25	all	all	DET
ajbmeb-843	111	26	formations	formation	NOUN
ajbmeb-843	111	27	and	and	CCONJ
ajbmeb-843	111	28	directorates	directorate	NOUN
ajbmeb-843	111	29	of	of	ADP
ajbmeb-843	111	30	the	the	DET
ajbmeb-843	111	31	ministry	ministry	PROPN
ajbmeb-843	111	32	of	of	ADP
ajbmeb-843	111	33	interior	interior	PROPN
ajbmeb-843	111	34	.	.	PUNCT
ajbmeb-843	112	1	2the	2the	PRON
ajbmeb-843	112	2	need	need	VERB
ajbmeb-843	112	3	to	to	PART
ajbmeb-843	112	4	make	make	VERB
ajbmeb-843	112	5	efforts	effort	NOUN
ajbmeb-843	112	6	to	to	PART
ajbmeb-843	112	7	raise	raise	VERB
ajbmeb-843	112	8	the	the	DET
ajbmeb-843	112	9	number	number	NOUN
ajbmeb-843	112	10	of	of	ADP
ajbmeb-843	112	11	scorecard	scorecard	NOUN
ajbmeb-843	112	12	points	point	NOUN
ajbmeb-843	112	13	for	for	ADP
ajbmeb-843	112	14	the	the	DET
ajbmeb-843	112	15	perspective	perspective	NOUN
ajbmeb-843	112	16	of	of	ADP
ajbmeb-843	112	17	internal	internal	ADJ
ajbmeb-843	112	18	operations	operation	NOUN
ajbmeb-843	112	19	for	for	ADP
ajbmeb-843	112	20	the	the	DET
ajbmeb-843	112	21	years	year	NOUN
ajbmeb-843	112	22	(	(	PUNCT
ajbmeb-843	112	23	2018	2018	NUM
ajbmeb-843	112	24	)	)	PUNCT
ajbmeb-843	112	25	and	and	CCONJ
ajbmeb-843	112	26	(	(	PUNCT
ajbmeb-843	112	27	2019	2019	NUM
ajbmeb-843	112	28	)	)	PUNCT
ajbmeb-843	112	29	and	and	CCONJ
ajbmeb-843	112	30	try	try	VERB
ajbmeb-843	112	31	to	to	PART
ajbmeb-843	112	32	reach	reach	VERB
ajbmeb-843	112	33	the	the	DET
ajbmeb-843	112	34	number	number	NOUN
ajbmeb-843	112	35	of	of	ADP
ajbmeb-843	112	36	standard	standard	ADJ
ajbmeb-843	112	37	balanced	balanced	ADJ
ajbmeb-843	112	38	scorecard	scorecard	NOUN
ajbmeb-843	112	39	points	point	NOUN
ajbmeb-843	112	40	of	of	ADP
ajbmeb-843	112	41	(	(	PUNCT
ajbmeb-843	112	42	17	17	NUM
ajbmeb-843	112	43	)	)	PUNCT
ajbmeb-843	112	44	.	.	PUNCT
ajbmeb-843	113	1	3the	3the	PRON
ajbmeb-843	113	2	need	need	NOUN
ajbmeb-843	113	3	to	to	PART
ajbmeb-843	113	4	provide	provide	VERB
ajbmeb-843	113	5	a	a	DET
ajbmeb-843	113	6	set	set	NOUN
ajbmeb-843	113	7	of	of	ADP
ajbmeb-843	113	8	goals	goal	NOUN
ajbmeb-843	113	9	and	and	CCONJ
ajbmeb-843	113	10	indicators	indicator	NOUN
ajbmeb-843	113	11	that	that	PRON
ajbmeb-843	113	12	are	be	AUX
ajbmeb-843	113	13	quantifiable	quantifiable	ADJ
ajbmeb-843	113	14	american	american	ADJ
ajbmeb-843	113	15	journal	journal	NOUN
ajbmeb-843	113	16	of	of	ADP
ajbmeb-843	113	17	business	business	NOUN
ajbmeb-843	113	18	management	management	NOUN
ajbmeb-843	113	19	,	,	PUNCT
ajbmeb-843	113	20	economics	economic	NOUN
ajbmeb-843	113	21	and	and	CCONJ
ajbmeb-843	113	22	banking	banking	NOUN
ajbmeb-843	113	23	volume	volume	NOUN
ajbmeb-843	113	24	12	12	NUM
ajbmeb-843	113	25	may	may	PROPN
ajbmeb-843	113	26	,	,	PUNCT
ajbmeb-843	113	27	2023	2023	NUM
ajbmeb-843	113	28	p	p	NOUN
ajbmeb-843	113	29	a	a	DET
ajbmeb-843	113	30	g	g	NOUN
ajbmeb-843	113	31	e	e	NOUN
ajbmeb-843	113	32	|	|	ADV
ajbmeb-843	113	33	101	101	NUM
ajbmeb-843	113	34	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-843	113	35	and	and	CCONJ
ajbmeb-843	113	36	in	in	ADP
ajbmeb-843	113	37	accordance	accordance	NOUN
ajbmeb-843	113	38	with	with	ADP
ajbmeb-843	113	39	the	the	DET
ajbmeb-843	113	40	capabilities	capability	NOUN
ajbmeb-843	113	41	and	and	CCONJ
ajbmeb-843	113	42	capabilities	capability	NOUN
ajbmeb-843	113	43	of	of	ADP
ajbmeb-843	113	44	the	the	DET
ajbmeb-843	113	45	directorate	directorate	NOUN
ajbmeb-843	113	46	,	,	PUNCT
ajbmeb-843	113	47	and	and	CCONJ
ajbmeb-843	113	48	that	that	SCONJ
ajbmeb-843	113	49	they	they	PRON
ajbmeb-843	113	50	have	have	VERB
ajbmeb-843	113	51	clear	clear	ADJ
ajbmeb-843	113	52	features	feature	NOUN
ajbmeb-843	113	53	for	for	ADP
ajbmeb-843	113	54	its	its	PRON
ajbmeb-843	113	55	employees	employee	NOUN
ajbmeb-843	113	56	,	,	PUNCT
ajbmeb-843	113	57	as	as	ADV
ajbmeb-843	113	58	well	well	ADV
ajbmeb-843	113	59	as	as	ADP
ajbmeb-843	113	60	the	the	DET
ajbmeb-843	113	61	availability	availability	NOUN
ajbmeb-843	113	62	of	of	ADP
ajbmeb-843	113	63	motivation	motivation	NOUN
ajbmeb-843	113	64	and	and	CCONJ
ajbmeb-843	113	65	motivation	motivation	NOUN
ajbmeb-843	113	66	for	for	ADP
ajbmeb-843	113	67	implementation	implementation	NOUN
ajbmeb-843	113	68	.	.	PUNCT
ajbmeb-843	114	1	4the	4the	NUM
ajbmeb-843	114	2	need	need	VERB
ajbmeb-843	114	3	to	to	PART
ajbmeb-843	114	4	make	make	VERB
ajbmeb-843	114	5	efforts	effort	NOUN
ajbmeb-843	114	6	to	to	PART
ajbmeb-843	114	7	raise	raise	VERB
ajbmeb-843	114	8	the	the	DET
ajbmeb-843	114	9	number	number	NOUN
ajbmeb-843	114	10	of	of	ADP
ajbmeb-843	114	11	scorecard	scorecard	NOUN
ajbmeb-843	114	12	points	point	NOUN
ajbmeb-843	114	13	for	for	ADP
ajbmeb-843	114	14	the	the	DET
ajbmeb-843	114	15	learning	learning	NOUN
ajbmeb-843	114	16	and	and	CCONJ
ajbmeb-843	114	17	growth	growth	NOUN
ajbmeb-843	114	18	perspective	perspective	NOUN
ajbmeb-843	114	19	for	for	ADP
ajbmeb-843	114	20	the	the	DET
ajbmeb-843	114	21	years	year	NOUN
ajbmeb-843	114	22	(	(	PUNCT
ajbmeb-843	114	23	2018	2018	NUM
ajbmeb-843	114	24	)	)	PUNCT
ajbmeb-843	114	25	and	and	CCONJ
ajbmeb-843	114	26	(	(	PUNCT
ajbmeb-843	114	27	2019	2019	NUM
ajbmeb-843	114	28	)	)	PUNCT
ajbmeb-843	114	29	and	and	CCONJ
ajbmeb-843	114	30	try	try	VERB
ajbmeb-843	114	31	to	to	PART
ajbmeb-843	114	32	reach	reach	VERB
ajbmeb-843	114	33	the	the	DET
ajbmeb-843	114	34	number	number	NOUN
ajbmeb-843	114	35	of	of	ADP
ajbmeb-843	114	36	standard	standard	ADJ
ajbmeb-843	114	37	balanced	balanced	ADJ
ajbmeb-843	114	38	scorecard	scorecard	NOUN
ajbmeb-843	114	39	points	point	NOUN
ajbmeb-843	114	40	of	of	ADP
ajbmeb-843	114	41	(	(	PUNCT
ajbmeb-843	114	42	6	6	NUM
ajbmeb-843	114	43	)	)	PUNCT
ajbmeb-843	114	44	,	,	PUNCT
ajbmeb-843	114	45	and	and	CCONJ
ajbmeb-843	114	46	to	to	PART
ajbmeb-843	114	47	continue	continue	VERB
ajbmeb-843	114	48	on	on	ADP
ajbmeb-843	114	49	the	the	DET
ajbmeb-843	114	50	same	same	ADJ
ajbmeb-843	114	51	path	path	NOUN
ajbmeb-843	114	52	with	with	ADP
ajbmeb-843	114	53	regard	regard	NOUN
ajbmeb-843	114	54	to	to	ADP
ajbmeb-843	114	55	the	the	DET
ajbmeb-843	114	56	financial	financial	ADJ
ajbmeb-843	114	57	perspective	perspective	NOUN
ajbmeb-843	114	58	.	.	PUNCT
ajbmeb-843	115	1	references	reference	NOUN
ajbmeb-843	115	2	1	1	NUM
ajbmeb-843	115	3	.	.	PUNCT
ajbmeb-843	116	1	a	a	DET
ajbmeb-843	116	2	table	table	NOUN
ajbmeb-843	116	3	of	of	ADP
ajbmeb-843	116	4	allocations	allocation	NOUN
ajbmeb-843	116	5	for	for	ADP
ajbmeb-843	116	6	each	each	DET
ajbmeb-843	116	7	section	section	NOUN
ajbmeb-843	116	8	of	of	ADP
ajbmeb-843	116	9	disbursement	disbursement	NOUN
ajbmeb-843	116	10	within	within	ADP
ajbmeb-843	116	11	the	the	DET
ajbmeb-843	116	12	directorate	directorate	NOUN
ajbmeb-843	116	13	's	's	PART
ajbmeb-843	116	14	budget	budget	NOUN
ajbmeb-843	116	15	for	for	ADP
ajbmeb-843	116	16	the	the	DET
ajbmeb-843	116	17	years	year	NOUN
ajbmeb-843	116	18	2018	2018	NUM
ajbmeb-843	116	19	ad	ad	NOUN
ajbmeb-843	116	20	and	and	CCONJ
ajbmeb-843	116	21	2019	2019	NUM
ajbmeb-843	116	22	ad	ad	NOUN
ajbmeb-843	116	23	.	.	PUNCT
ajbmeb-843	117	1	2	2	X
ajbmeb-843	117	2	.	.	X
ajbmeb-843	117	3	abdelaal	abdelaal	NOUN
ajbmeb-843	117	4	,	,	PUNCT
ajbmeb-843	117	5	a.	a.	NOUN
ajbmeb-843	117	6	a.	a.	PROPN
ajbmeb-843	117	7	,	,	PUNCT
ajbmeb-843	117	8	al	al	PROPN
ajbmeb-843	117	9	shobaki	shobaki	PROPN
ajbmeb-843	117	10	,	,	PUNCT
ajbmeb-843	117	11	m.	m.	NOUN
ajbmeb-843	117	12	j.	j.	PROPN
ajbmeb-843	117	13	,	,	PUNCT
ajbmeb-843	117	14	abu	abu	PROPN
ajbmeb-843	117	15	-	-	PUNCT
ajbmeb-843	117	16	naser	naser	PROPN
ajbmeb-843	117	17	,	,	PUNCT
ajbmeb-843	117	18	s.	s.	PROPN
ajbmeb-843	117	19	s.	s.	PROPN
ajbmeb-843	117	20	,	,	PUNCT
ajbmeb-843	117	21	&	&	CCONJ
ajbmeb-843	117	22	el	el	PROPN
ajbmeb-843	117	23	talla	talla	PROPN
ajbmeb-843	117	24	,	,	PUNCT
ajbmeb-843	117	25	s.	s.	PROPN
ajbmeb-843	117	26	a.	a.	PROPN
ajbmeb-843	117	27	(	(	PUNCT
ajbmeb-843	117	28	2021	2021	NUM
ajbmeb-843	117	29	)	)	PUNCT
ajbmeb-843	117	30	.	.	PUNCT
ajbmeb-843	118	1	the	the	DET
ajbmeb-843	118	2	reality	reality	NOUN
ajbmeb-843	118	3	of	of	ADP
ajbmeb-843	118	4	applying	apply	VERB
ajbmeb-843	118	5	the	the	DET
ajbmeb-843	118	6	balanced	balanced	ADJ
ajbmeb-843	118	7	scorecard	scorecard	NOUN
ajbmeb-843	118	8	in	in	ADP
ajbmeb-843	118	9	the	the	DET
ajbmeb-843	118	10	egyptian	egyptian	ADJ
ajbmeb-843	118	11	ceramic	ceramic	ADJ
ajbmeb-843	118	12	companies	company	NOUN
ajbmeb-843	118	13	.	.	PUNCT
ajbmeb-843	119	1	international	international	ADJ
ajbmeb-843	119	2	journal	journal	PROPN
ajbmeb-843	119	3	of	of	ADP
ajbmeb-843	119	4	academic	academic	ADJ
ajbmeb-843	119	5	management	management	NOUN
ajbmeb-843	119	6	science	science	NOUN
ajbmeb-843	119	7	research	research	NOUN
ajbmeb-843	119	8	(	(	PUNCT
ajbmeb-843	119	9	ijamsr	ijamsr	NOUN
ajbmeb-843	119	10	)	)	PUNCT
ajbmeb-843	119	11	,	,	PUNCT
ajbmeb-843	119	12	5(10	5(10	NUM
ajbmeb-843	119	13	)	)	PUNCT
ajbmeb-843	119	14	.	.	PUNCT
ajbmeb-843	120	1	3	3	X
ajbmeb-843	120	2	.	.	X
ajbmeb-843	120	3	accounting	accounting	NOUN
ajbmeb-843	120	4	.	.	PUNCT
ajbmeb-843	120	5	”	"	PUNCT
ajbmeb-843	121	1	sixteenth	sixteenth	PROPN
ajbmeb-843	121	2	edition	edition	NOUN
ajbmeb-843	121	3	,	,	PUNCT
ajbmeb-843	121	4	this	this	DET
ajbmeb-843	121	5	book	book	NOUN
ajbmeb-843	121	6	is	be	AUX
ajbmeb-843	121	7	printed	print	VERB
ajbmeb-843	121	8	on	on	ADP
ajbmeb-843	121	9	acid	acid	NOUN
ajbmeb-843	121	10	-	-	PUNCT
ajbmeb-843	121	11	free	free	ADJ
ajbmeb-843	121	12	paper	paper	NOUN
ajbmeb-843	121	13	.	.	PUNCT
ajbmeb-843	122	1	1	1	X
ajbmeb-843	122	2	.	.	X
ajbmeb-843	122	3	library	library	NOUN
ajbmeb-843	122	4	of	of	ADP
ajbmeb-843	122	5	congress	congress	PROPN
ajbmeb-843	122	6	cataloging	catalog	VERB
ajbmeb-843	122	7	-	-	PUNCT
ajbmeb-843	122	8	in	in	ADP
ajbmeb-843	122	9	-	-	PUNCT
ajbmeb-843	122	10	publication	publication	NOUN
ajbmeb-843	122	11	data	datum	NOUN
ajbmeb-843	122	12	.	.	PUNCT
ajbmeb-843	123	1	4	4	X
ajbmeb-843	123	2	.	.	X
ajbmeb-843	123	3	abd	abd	PROPN
ajbmeb-843	123	4	,	,	PUNCT
ajbmeb-843	123	5	w.	w.	PROPN
ajbmeb-843	123	6	h.	h.	PROPN
ajbmeb-843	123	7	,	,	PUNCT
ajbmeb-843	123	8	&	&	CCONJ
ajbmeb-843	123	9	kazem	kazem	PROPN
ajbmeb-843	123	10	,	,	PUNCT
ajbmeb-843	123	11	d.	d.	PROPN
ajbmeb-843	123	12	a.	a.	PROPN
ajbmeb-843	123	13	(	(	PUNCT
ajbmeb-843	123	14	2022	2022	NUM
ajbmeb-843	123	15	)	)	PUNCT
ajbmeb-843	123	16	.	.	PUNCT
ajbmeb-843	124	1	the	the	DET
ajbmeb-843	124	2	relationship	relationship	NOUN
ajbmeb-843	124	3	between	between	ADP
ajbmeb-843	124	4	the	the	DET
ajbmeb-843	124	5	balanced	balanced	ADJ
ajbmeb-843	124	6	scorecard	scorecard	NOUN
ajbmeb-843	124	7	and	and	CCONJ
ajbmeb-843	124	8	the	the	DET
ajbmeb-843	124	9	cobit-5	cobit-5	NUM
ajbmeb-843	124	10	criterion	criterion	NOUN
ajbmeb-843	124	11	in	in	ADP
ajbmeb-843	124	12	improving	improve	VERB
ajbmeb-843	124	13	banking	banking	NOUN
ajbmeb-843	124	14	performance	performance	NOUN
ajbmeb-843	124	15	,	,	PUNCT
ajbmeb-843	124	16	an	an	DET
ajbmeb-843	124	17	applied	apply	VERB
ajbmeb-843	124	18	research	research	NOUN
ajbmeb-843	124	19	in	in	ADP
ajbmeb-843	124	20	a	a	DET
ajbmeb-843	124	21	sample	sample	NOUN
ajbmeb-843	124	22	of	of	ADP
ajbmeb-843	124	23	commercial	commercial	ADJ
ajbmeb-843	124	24	banks	bank	NOUN
ajbmeb-843	124	25	listed	list	VERB
ajbmeb-843	124	26	in	in	ADP
ajbmeb-843	124	27	the	the	DET
ajbmeb-843	124	28	iraqi	iraqi	ADJ
ajbmeb-843	124	29	stock	stock	NOUN
ajbmeb-843	124	30	exchange	exchange	NOUN
ajbmeb-843	124	31	.	.	PUNCT
ajbmeb-843	125	1	world	world	NOUN
ajbmeb-843	125	2	economics	economic	NOUN
ajbmeb-843	125	3	and	and	CCONJ
ajbmeb-843	125	4	finance	finance	NOUN
ajbmeb-843	125	5	bulletin	bulletin	NOUN
ajbmeb-843	125	6	,	,	PUNCT
ajbmeb-843	125	7	13	13	NUM
ajbmeb-843	125	8	,	,	PUNCT
ajbmeb-843	125	9	82	82	NUM
ajbmeb-843	125	10	-	-	SYM
ajbmeb-843	125	11	91	91	NUM
ajbmeb-843	125	12	.	.	PUNCT
ajbmeb-843	126	1	5	5	X
ajbmeb-843	126	2	.	.	X
ajbmeb-843	126	3	abd	abd	PROPN
ajbmeb-843	126	4	,	,	PUNCT
ajbmeb-843	126	5	w.	w.	PROPN
ajbmeb-843	126	6	h.	h.	PROPN
ajbmeb-843	126	7	,	,	PUNCT
ajbmeb-843	126	8	kareem	kareem	PROPN
ajbmeb-843	126	9	,	,	PUNCT
ajbmeb-843	126	10	a.	a.	PROPN
ajbmeb-843	126	11	d.	d.	PROPN
ajbmeb-843	126	12	,	,	PUNCT
ajbmeb-843	126	13	&	&	CCONJ
ajbmeb-843	126	14	jassim	jassim	PROPN
ajbmeb-843	126	15	,	,	PUNCT
ajbmeb-843	126	16	e.	e.	PROPN
ajbmeb-843	126	17	e.	e.	PROPN
ajbmeb-843	126	18	(	(	PUNCT
ajbmeb-843	126	19	2022	2022	NUM
ajbmeb-843	126	20	)	)	PUNCT
ajbmeb-843	126	21	.	.	PUNCT
ajbmeb-843	127	1	the	the	DET
ajbmeb-843	127	2	role	role	NOUN
ajbmeb-843	127	3	of	of	ADP
ajbmeb-843	127	4	the	the	DET
ajbmeb-843	127	5	modern	modern	ADJ
ajbmeb-843	127	6	coso	coso	NOUN
ajbmeb-843	127	7	framework	framework	NOUN
ajbmeb-843	127	8	in	in	ADP
ajbmeb-843	127	9	evaluating	evaluate	VERB
ajbmeb-843	127	10	the	the	DET
ajbmeb-843	127	11	internal	internal	ADJ
ajbmeb-843	127	12	control	control	NOUN
ajbmeb-843	127	13	system	system	NOUN
ajbmeb-843	127	14	through	through	ADP
ajbmeb-843	127	15	the	the	DET
ajbmeb-843	127	16	mediating	mediate	VERB
ajbmeb-843	127	17	role	role	NOUN
ajbmeb-843	127	18	of	of	ADP
ajbmeb-843	127	19	the	the	DET
ajbmeb-843	127	20	internal	internal	ADJ
ajbmeb-843	127	21	auditor	auditor	NOUN
ajbmeb-843	127	22	.	.	PUNCT
ajbmeb-843	128	1	res	re	NOUN
ajbmeb-843	128	2	militaris	militaris	NOUN
ajbmeb-843	128	3	,	,	PUNCT
ajbmeb-843	128	4	.	.	PUNCT
ajbmeb-843	129	1	6	6	X
ajbmeb-843	129	2	.	.	X
ajbmeb-843	129	3	al	al	PROPN
ajbmeb-843	129	4	-	-	PUNCT
ajbmeb-843	129	5	mayali	mayali	PROPN
ajbmeb-843	129	6	,	,	PUNCT
ajbmeb-843	129	7	amer	amer	PROPN
ajbmeb-843	129	8	mansour	mansour	PROPN
ajbmeb-843	129	9	hassoun	hassoun	PROPN
ajbmeb-843	129	10	,	,	PUNCT
ajbmeb-843	129	11	(	(	PUNCT
ajbmeb-843	129	12	2020	2020	NUM
ajbmeb-843	129	13	)	)	PUNCT
ajbmeb-843	129	14	,	,	PUNCT
ajbmeb-843	129	15	the	the	DET
ajbmeb-843	129	16	use	use	NOUN
ajbmeb-843	129	17	of	of	ADP
ajbmeb-843	129	18	costing	cost	VERB
ajbmeb-843	129	19	technology	technology	NOUN
ajbmeb-843	129	20	based	base	VERB
ajbmeb-843	129	21	on	on	ADP
ajbmeb-843	129	22	performancebased	performancebase	VERB
ajbmeb-843	129	23	activities	activity	NOUN
ajbmeb-843	129	24	to	to	PART
ajbmeb-843	129	25	evaluate	evaluate	VERB
ajbmeb-843	129	26	performance	performance	NOUN
ajbmeb-843	129	27	in	in	ADP
ajbmeb-843	129	28	economic	economic	ADJ
ajbmeb-843	129	29	entitys	entity	NOUN
ajbmeb-843	130	1	_	_	PUNCT
ajbmeb-843	130	2	an	an	DET
ajbmeb-843	130	3	applied	apply	VERB
ajbmeb-843	130	4	study	study	NOUN
ajbmeb-843	130	5	in	in	ADP
ajbmeb-843	130	6	the	the	DET
ajbmeb-843	130	7	general	general	ADJ
ajbmeb-843	130	8	company	company	NOUN
ajbmeb-843	130	9	for	for	ADP
ajbmeb-843	130	10	textile	textile	NOUN
ajbmeb-843	130	11	and	and	CCONJ
ajbmeb-843	130	12	leather	leather	NOUN
ajbmeb-843	130	13	industries	industry	NOUN
ajbmeb-843	130	14	,	,	PUNCT
ajbmeb-843	130	15	a	a	DET
ajbmeb-843	130	16	letter	letter	NOUN
ajbmeb-843	130	17	submitted	submit	VERB
ajbmeb-843	130	18	to	to	ADP
ajbmeb-843	130	19	the	the	DET
ajbmeb-843	130	20	college	college	PROPN
ajbmeb-843	130	21	of	of	ADP
ajbmeb-843	130	22	administration	administration	NOUN
ajbmeb-843	130	23	and	and	CCONJ
ajbmeb-843	130	24	economics	economics	PROPN
ajbmeb-843	130	25	/	/	SYM
ajbmeb-843	130	26	university	university	PROPN
ajbmeb-843	130	27	of	of	ADP
ajbmeb-843	130	28	baghdad	baghdad	PROPN
ajbmeb-843	130	29	to	to	PART
ajbmeb-843	130	30	obtain	obtain	VERB
ajbmeb-843	130	31	a	a	DET
ajbmeb-843	130	32	master	master	NOUN
ajbmeb-843	130	33	's	's	PART
ajbmeb-843	130	34	degree	degree	NOUN
ajbmeb-843	130	35	in	in	ADP
ajbmeb-843	130	36	accounting	accounting	NOUN
ajbmeb-843	130	37	sciences	science	NOUN
ajbmeb-843	130	38	.	.	PUNCT
ajbmeb-843	131	1	7	7	X
ajbmeb-843	131	2	.	.	X
ajbmeb-843	131	3	al	al	PROPN
ajbmeb-843	131	4	-	-	PUNCT
ajbmeb-843	131	5	naimi	naimi	PROPN
ajbmeb-843	131	6	,	,	PUNCT
ajbmeb-843	131	7	sabah	sabah	PROPN
ajbmeb-843	131	8	abdel	abdel	PROPN
ajbmeb-843	131	9	-	-	PUNCT
ajbmeb-843	131	10	wahhab	wahhab	PROPN
ajbmeb-843	131	11	abdel	abdel	PROPN
ajbmeb-843	131	12	-	-	PUNCT
ajbmeb-843	131	13	razzaq	razzaq	PROPN
ajbmeb-843	131	14	,	,	PUNCT
ajbmeb-843	131	15	(	(	PUNCT
ajbmeb-843	131	16	2007	2007	NUM
ajbmeb-843	131	17	)	)	PUNCT
ajbmeb-843	131	18	,	,	PUNCT
ajbmeb-843	131	19	strategic	strategic	ADJ
ajbmeb-843	131	20	cost	cost	NOUN
ajbmeb-843	131	21	management	management	NOUN
ajbmeb-843	131	22	techniques	technique	NOUN
ajbmeb-843	131	23	and	and	CCONJ
ajbmeb-843	131	24	their	their	PRON
ajbmeb-843	131	25	role	role	NOUN
ajbmeb-843	131	26	in	in	ADP
ajbmeb-843	131	27	implementing	implement	VERB
ajbmeb-843	131	28	and	and	CCONJ
ajbmeb-843	131	29	evaluating	evaluate	VERB
ajbmeb-843	131	30	functional	functional	ADJ
ajbmeb-843	131	31	strategies	strategy	NOUN
ajbmeb-843	131	32	in	in	ADP
ajbmeb-843	131	33	the	the	DET
ajbmeb-843	131	34	contemporary	contemporary	PROPN
ajbmeb-843	131	35	business	business	NOUN
ajbmeb-843	131	36	environment	environment	PROPN
ajbmeb-843	131	37	_	_	PRON
ajbmeb-843	131	38	an	an	DET
ajbmeb-843	131	39	applied	apply	VERB
ajbmeb-843	131	40	study	study	NOUN
ajbmeb-843	131	41	in	in	ADP
ajbmeb-843	131	42	the	the	DET
ajbmeb-843	131	43	general	general	ADJ
ajbmeb-843	131	44	company	company	NOUN
ajbmeb-843	131	45	for	for	ADP
ajbmeb-843	131	46	the	the	DET
ajbmeb-843	131	47	vegetable	vegetable	ADJ
ajbmeb-843	131	48	oil	oil	NOUN
ajbmeb-843	131	49	industry	industry	NOUN
ajbmeb-843	131	50	,	,	PUNCT
ajbmeb-843	131	51	a	a	DET
ajbmeb-843	131	52	dissertation	dissertation	NOUN
ajbmeb-843	131	53	submitted	submit	VERB
ajbmeb-843	131	54	to	to	ADP
ajbmeb-843	131	55	the	the	DET
ajbmeb-843	131	56	college	college	PROPN
ajbmeb-843	131	57	of	of	ADP
ajbmeb-843	131	58	administration	administration	NOUN
ajbmeb-843	131	59	and	and	CCONJ
ajbmeb-843	131	60	economics	economics	PROPN
ajbmeb-843	131	61	/	/	SYM
ajbmeb-843	131	62	university	university	PROPN
ajbmeb-843	131	63	of	of	ADP
ajbmeb-843	131	64	baghdad	baghdad	PROPN
ajbmeb-843	131	65	to	to	PART
ajbmeb-843	131	66	obtain	obtain	VERB
ajbmeb-843	131	67	a	a	DET
ajbmeb-843	131	68	phd	phd	NOUN
ajbmeb-843	131	69	in	in	ADP
ajbmeb-843	131	70	philosophy	philosophy	NOUN
ajbmeb-843	131	71	accounting	accounting	NOUN
ajbmeb-843	131	72	.	.	PUNCT
ajbmeb-843	132	1	8	8	X
ajbmeb-843	132	2	.	.	X
ajbmeb-843	133	1	blocher	bloch	ADJ
ajbmeb-843	133	2	,	,	PUNCT
ajbmeb-843	133	3	edward	edward	PROPN
ajbmeb-843	133	4	j.	j.	PROPN
ajbmeb-843	133	5	,	,	PUNCT
ajbmeb-843	133	6	stout	stout	PROPN
ajbmeb-843	133	7	,	,	PUNCT
ajbmeb-843	133	8	david	david	PROPN
ajbmeb-843	133	9	e.	e.	PROPN
ajbmeb-843	133	10	,	,	PUNCT
ajbmeb-843	133	11	cokins	cokin	NOUN
ajbmeb-843	133	12	,	,	PUNCT
ajbmeb-843	133	13	gary,(2010	gary,(2010	NOUN
ajbmeb-843	133	14	)	)	PUNCT
ajbmeb-843	133	15	,	,	PUNCT
ajbmeb-843	133	16	cost	cost	NOUN
ajbmeb-843	133	17	management	management	NOUN
ajbmeb-843	133	18	:	:	PUNCT
ajbmeb-843	133	19	a	a	DET
ajbmeb-843	133	20	strategic	strategic	ADJ
ajbmeb-843	133	21	emphasis	emphasis	NOUN
ajbmeb-843	133	22	,	,	PUNCT
ajbmeb-843	133	23	fifth	fifth	ADJ
ajbmeb-843	133	24	edition	edition	NOUN
ajbmeb-843	133	25	,	,	PUNCT
ajbmeb-843	133	26	new	new	PROPN
ajbmeb-843	133	27	york	york	PROPN
ajbmeb-843	133	28	,	,	PUNCT
ajbmeb-843	133	29	mcgraw	mcgraw	PROPN
ajbmeb-843	133	30	_	_	PROPN
ajbmeb-843	133	31	hill	hill	NOUN
ajbmeb-843	133	32	companies	company	NOUN
ajbmeb-843	133	33	,	,	PUNCT
ajbmeb-843	133	34	inc	inc	PROPN
ajbmeb-843	133	35	.	.	PROPN
ajbmeb-843	133	36	9	9	NUM
ajbmeb-843	133	37	.	.	PUNCT
ajbmeb-843	134	1	elsharawy	elsharawy	PROPN
ajbmeb-843	134	2	,	,	PUNCT
ajbmeb-843	134	3	hatem,(2009	hatem,(2009	NOUN
ajbmeb-843	134	4	)	)	PUNCT
ajbmeb-843	134	5	,	,	PUNCT
ajbmeb-843	134	6	developing	develop	VERB
ajbmeb-843	134	7	controlling	controlling	NOUN
ajbmeb-843	134	8	and	and	CCONJ
ajbmeb-843	134	9	performance	performance	NOUN
ajbmeb-843	134	10	evaluation	evaluation	NOUN
ajbmeb-843	134	11	of	of	ADP
ajbmeb-843	134	12	multinational	multinational	ADJ
ajbmeb-843	134	13	companies	company	NOUN
ajbmeb-843	134	14	operating	operate	VERB
ajbmeb-843	134	15	in	in	ADP
ajbmeb-843	134	16	egypt	egypt	PROPN
ajbmeb-843	134	17	,	,	PUNCT
ajbmeb-843	134	18	zur	zur	PROPN
ajbmeb-843	134	19	erlangung	erlangung	PROPN
ajbmeb-843	134	20	des	des	PROPN
ajbmeb-843	134	21	wirtschaftswissenschaftlichen	wirtschaftswissenschaftlichen	PROPN
ajbmeb-843	134	22	doktor	doktor	PROPN
ajbmeb-843	134	23	grades	grade	NOUN
ajbmeb-843	134	24	der	der	ADJ
ajbmeb-843	134	25	wirtschaftswissenschaftlichen	wirtschaftswissenschaftlichen	SCONJ
ajbmeb-843	134	26	fakultät	fakultät	ADJ
ajbmeb-843	134	27	der	der	ADJ
ajbmeb-843	134	28	georg	georg	NOUN
ajbmeb-843	134	29	-	-	PUNCT
ajbmeb-843	134	30	august	august	NOUN
ajbmeb-843	134	31	-	-	PUNCT
ajbmeb-843	134	32	universität	universität	NOUN
ajbmeb-843	134	33	zu	zu	NOUN
ajbmeb-843	134	34	göttingen	göttingen	NOUN
ajbmeb-843	134	35	.	.	PUNCT
ajbmeb-843	135	1	10	10	NUM
ajbmeb-843	135	2	.	.	X
ajbmeb-843	135	3	garrison	garrison	NOUN
ajbmeb-843	135	4	,	,	PUNCT
ajbmeb-843	135	5	ray	ray	PROPN
ajbmeb-843	135	6	h.	h.	PROPN
ajbmeb-843	135	7	noreen	noreen	PROPN
ajbmeb-843	135	8	,	,	PUNCT
ajbmeb-843	135	9	eric	eric	PROPN
ajbmeb-843	135	10	w.	w.	PROPN
ajbmeb-843	135	11	,	,	PUNCT
ajbmeb-843	135	12	and	and	CCONJ
ajbmeb-843	135	13	brewer	brewer	NOUN
ajbmeb-843	135	14	,	,	PUNCT
ajbmeb-843	135	15	peter	peter	PROPN
ajbmeb-843	135	16	c.	c.	PROPN
ajbmeb-843	135	17	(	(	PUNCT
ajbmeb-843	135	18	2015	2015	NUM
ajbmeb-843	135	19	)	)	PUNCT
ajbmeb-843	135	20	.	.	PUNCT
ajbmeb-843	136	1	“	"	PUNCT
ajbmeb-843	136	2	managerial	managerial	ADJ
ajbmeb-843	136	3	11	11	NUM
ajbmeb-843	136	4	.	.	PUNCT
ajbmeb-843	137	1	hansen	hansen	PROPN
ajbmeb-843	137	2	,	,	PUNCT
ajbmeb-843	137	3	d.	d.	PROPN
ajbmeb-843	137	4	,	,	PUNCT
ajbmeb-843	137	5	mowen	mowen	NOUN
ajbmeb-843	137	6	,	,	PUNCT
ajbmeb-843	137	7	m.	m.	NOUN
ajbmeb-843	137	8	,	,	PUNCT
ajbmeb-843	137	9	&	&	CCONJ
ajbmeb-843	137	10	guan	guan	PROPN
ajbmeb-843	137	11	,	,	PUNCT
ajbmeb-843	137	12	l.(2009	l.(2009	PROPN
ajbmeb-843	137	13	)	)	PUNCT
ajbmeb-843	137	14	.	.	PUNCT
ajbmeb-843	138	1	“	"	PUNCT
ajbmeb-843	138	2	cost	cost	NOUN
ajbmeb-843	138	3	management	management	NOUN
ajbmeb-843	138	4	:	:	PUNCT
ajbmeb-843	138	5	accounting	accounting	NOUN
ajbmeb-843	138	6	and	and	CCONJ
ajbmeb-843	138	7	control	control	NOUN
ajbmeb-843	138	8	:	:	PUNCT
ajbmeb-843	138	9	accounting	accounting	NOUN
ajbmeb-843	138	10	and	and	CCONJ
ajbmeb-843	138	11	control	control	NOUN
ajbmeb-843	138	12	.	.	PUNCT
ajbmeb-843	139	1	in	in	ADP
ajbmeb-843	139	2	rob	rob	PROPN
ajbmeb-843	139	3	dewey	dewey	PROPN
ajbmeb-843	139	4	”	"	PUNCT
ajbmeb-843	139	5	,	,	PUNCT
ajbmeb-843	139	6	sixth	sixth	ADJ
ajbmeb-843	139	7	edition	edition	NOUN
ajbmeb-843	139	8	.	.	PUNCT
ajbmeb-843	140	1	12	12	NUM
ajbmeb-843	140	2	.	.	PUNCT
ajbmeb-843	141	1	horngren	horngren	PROPN
ajbmeb-843	141	2	,	,	PUNCT
ajbmeb-843	141	3	charles	charles	PROPN
ajbmeb-843	141	4	t.	t.	PROPN
ajbmeb-843	141	5	datar	datar	PROPN
ajbmeb-843	141	6	,	,	PUNCT
ajbmeb-843	141	7	srikant	srikant	ADJ
ajbmeb-843	141	8	m.	m.	PROPN
ajbmeb-843	141	9	rajan	rajan	PROPN
ajbmeb-843	141	10	,	,	PUNCT
ajbmeb-843	141	11	madhav	madhav	PROPN
ajbmeb-843	141	12	v.	v.	ADP
ajbmeb-843	141	13	wynder	wynder	PROPN
ajbmeb-843	141	14	,	,	PUNCT
ajbmeb-843	141	15	monte	monte	PROPN
ajbmeb-843	141	16	.	.	PUNCT
ajbmeb-843	142	1	maguire	maguire	PROPN
ajbmeb-843	142	2	william	william	PROPN
ajbmeb-843	142	3	.	.	PROPN
ajbmeb-843	142	4	tan	tan	PROPN
ajbmeb-843	142	5	,	,	PUNCT
ajbmeb-843	142	6	rebecca	rebecca	PROPN
ajbmeb-843	142	7	.	.	PUNCT
ajbmeb-843	143	1	(	(	PUNCT
ajbmeb-843	143	2	2018	2018	NUM
ajbmeb-843	143	3	)	)	PUNCT
ajbmeb-843	143	4	.	.	PUNCT
ajbmeb-843	144	1	“	"	PUNCT
ajbmeb-843	144	2	cost	cost	VERB
ajbmeb-843	144	3	accounting	account	VERB
ajbmeb-843	144	4	a	a	DET
ajbmeb-843	144	5	managerial	managerial	ADJ
ajbmeb-843	144	6	emphasis	emphasis	NOUN
ajbmeb-843	144	7	.	.	PUNCT
ajbmeb-843	144	8	”	"	PUNCT
ajbmeb-843	145	1	14thedition	14thedition	NUM
ajbmeb-843	145	2	,	,	PUNCT
ajbmeb-843	145	3	isbn	isbn	NOUN
ajbmeb-843	145	4	:	:	PUNCT
ajbmeb-843	145	5	0132109174	0132109174	NUM
ajbmeb-843	145	6	.	.	PUNCT
ajbmeb-843	146	1	13	13	NUM
ajbmeb-843	146	2	.	.	X
ajbmeb-843	147	1	hwang	hwang	PROPN
ajbmeb-843	147	2	,	,	PUNCT
ajbmeb-843	147	3	ming	ming	PROPN
ajbmeb-843	147	4	hon	hon	PROPN
ajbmeb-843	147	5	,	,	PUNCT
ajbmeb-843	147	6	and	and	CCONJ
ajbmeb-843	147	7	hsin	hsin	PROPN
ajbmeb-843	147	8	rau	rau	PROPN
ajbmeb-843	147	9	.	.	PUNCT
ajbmeb-843	147	10	(	(	PUNCT
ajbmeb-843	147	11	2007	2007	NUM
ajbmeb-843	147	12	)	)	PUNCT
ajbmeb-843	147	13	.	.	PUNCT
ajbmeb-843	148	1	“	"	PUNCT
ajbmeb-843	148	2	design	design	NOUN
ajbmeb-843	148	3	and	and	CCONJ
ajbmeb-843	148	4	planning	planning	NOUN
ajbmeb-843	148	5	of	of	ADP
ajbmeb-843	148	6	the	the	DET
ajbmeb-843	148	7	balanced	balanced	ADJ
ajbmeb-843	148	8	scorecard	scorecard	NOUN
ajbmeb-843	148	9	:	:	PUNCT
ajbmeb-843	148	10	a	a	DET
ajbmeb-843	148	11	case	case	NOUN
ajbmeb-843	148	12	study	study	NOUN
ajbmeb-843	148	13	.	.	PUNCT
ajbmeb-843	148	14	”	"	PUNCT
ajbmeb-843	149	1	human	human	ADJ
ajbmeb-843	149	2	systems	system	NOUN
ajbmeb-843	149	3	management	management	NOUN
ajbmeb-843	149	4	26	26	NUM
ajbmeb-843	149	5	(	(	PUNCT
ajbmeb-843	149	6	3	3	NUM
ajbmeb-843	149	7	):	):	PUNCT
ajbmeb-843	149	8	217–27	217–27	NUM
ajbmeb-843	149	9	.	.	PUNCT
ajbmeb-843	150	1	american	american	PROPN
ajbmeb-843	150	2	journal	journal	PROPN
ajbmeb-843	150	3	of	of	ADP
ajbmeb-843	150	4	business	business	NOUN
ajbmeb-843	150	5	management	management	NOUN
ajbmeb-843	150	6	,	,	PUNCT
ajbmeb-843	150	7	economics	economic	NOUN
ajbmeb-843	150	8	and	and	CCONJ
ajbmeb-843	150	9	banking	banking	NOUN
ajbmeb-843	150	10	volume	volume	NOUN
ajbmeb-843	150	11	12	12	NUM
ajbmeb-843	150	12	may	may	PROPN
ajbmeb-843	150	13	,	,	PUNCT
ajbmeb-843	150	14	2023	2023	NUM
ajbmeb-843	150	15	p	p	NOUN
ajbmeb-843	150	16	a	a	PRON
ajbmeb-843	150	17	g	g	NOUN
ajbmeb-843	150	18	e	e	NOUN
ajbmeb-843	150	19	|	|	ADV
ajbmeb-843	150	20	102	102	NUM
ajbmeb-843	150	21	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-843	150	22	kaplan	kaplan	PROPN
ajbmeb-843	150	23	,	,	PUNCT
ajbmeb-843	150	24	robert	robert	PROPN
ajbmeb-843	150	25	s.	s.	PROPN
ajbmeb-843	150	26	(	(	PUNCT
ajbmeb-843	150	27	2010	2010	NUM
ajbmeb-843	150	28	)	)	PUNCT
ajbmeb-843	150	29	.	.	PUNCT
ajbmeb-843	151	1	“	"	PUNCT
ajbmeb-843	151	2	conceptual	conceptual	ADJ
ajbmeb-843	151	3	foundations	foundation	NOUN
ajbmeb-843	151	4	of	of	ADP
ajbmeb-843	151	5	the	the	DET
ajbmeb-843	151	6	balanced	balanced	ADJ
ajbmeb-843	151	7	scorecard	scorecard	NOUN
ajbmeb-843	151	8	.	.	PUNCT
ajbmeb-843	151	9	”	"	PUNCT
ajbmeb-843	152	1	handbooks	handbook	NOUN
ajbmeb-843	152	2	of	of	ADP
ajbmeb-843	152	3	management	management	NOUN
ajbmeb-843	152	4	accounting	accounting	NOUN
ajbmeb-843	152	5	research	research	NOUN
ajbmeb-843	152	6	3	3	NUM
ajbmeb-843	152	7	:	:	SYM
ajbmeb-843	152	8	1253–69	1253–69	NUM
ajbmeb-843	152	9	.	.	PUNCT
ajbmeb-843	152	10	14	14	NUM
ajbmeb-843	152	11	.	.	PUNCT
ajbmeb-843	153	1	maher	maher	PROPN
ajbmeb-843	153	2	michael	michael	PROPN
ajbmeb-843	153	3	w	w	PROPN
ajbmeb-843	153	4	,	,	PUNCT
ajbmeb-843	153	5	lanen	lanen	PROPN
ajbmeb-843	153	6	,	,	PUNCT
ajbmeb-843	153	7	william	william	PROPN
ajbmeb-843	153	8	n.	n.	PROPN
ajbmeb-843	153	9	,	,	PUNCT
ajbmeb-843	153	10	shannon	shannon	PROPN
ajbmeb-843	153	11	w.	w.	PROPN
ajbmeb-843	153	12	anderson	anderson	PROPN
ajbmeb-843	153	13	,	,	PUNCT
ajbmeb-843	153	14	.	.	PUNCT
ajbmeb-843	153	15	,	,	PUNCT
ajbmeb-843	153	16	and	and	CCONJ
ajbmeb-843	153	17	david	david	PROPN
ajbmeb-843	153	18	t.	t.	PROPN
ajbmeb-843	153	19	dearman	dearman	NOUN
ajbmeb-843	153	20	.	.	PUNCT
ajbmeb-843	154	1	(	(	PUNCT
ajbmeb-843	154	2	2011	2011	NUM
ajbmeb-843	154	3	)	)	PUNCT
ajbmeb-843	154	4	.	.	PUNCT
ajbmeb-843	155	1	“	"	PUNCT
ajbmeb-843	155	2	fundamentals	fundamental	NOUN
ajbmeb-843	155	3	of	of	ADP
ajbmeb-843	155	4	cost	cost	NOUN
ajbmeb-843	155	5	accounting	accounting	NOUN
ajbmeb-843	155	6	.	.	PUNCT
ajbmeb-843	155	7	”	"	PUNCT
ajbmeb-843	156	1	issues	issue	NOUN
ajbmeb-843	156	2	in	in	ADP
ajbmeb-843	156	3	accounting	accounting	NOUN
ajbmeb-843	156	4	education	education	NOUN
ajbmeb-843	156	5	.	.	PUNCT
ajbmeb-843	157	1	vol	vol	NOUN
ajbmeb-843	157	2	.	.	PROPN
ajbmeb-843	158	1	25	25	NUM
ajbmeb-843	158	2	.	.	NOUN
ajbmeb-843	159	1	15	15	NUM
ajbmeb-843	159	2	.	.	X
ajbmeb-843	160	1	oliveira	oliveira	PROPN
ajbmeb-843	160	2	,	,	PUNCT
ajbmeb-843	160	3	c.	c.	PROPN
ajbmeb-843	160	4	,	,	PUNCT
ajbmeb-843	160	5	martins	martin	NOUN
ajbmeb-843	160	6	,	,	PUNCT
ajbmeb-843	160	7	a.	a.	NOUN
ajbmeb-843	160	8	,	,	PUNCT
ajbmeb-843	160	9	camilleri	camilleri	PROPN
ajbmeb-843	160	10	,	,	PUNCT
ajbmeb-843	160	11	m.	m.	NOUN
ajbmeb-843	160	12	a.	a.	PROPN
ajbmeb-843	160	13	,	,	PUNCT
ajbmeb-843	160	14	&	&	CCONJ
ajbmeb-843	160	15	jayantilal	jayantilal	PROPN
ajbmeb-843	160	16	,	,	PUNCT
ajbmeb-843	160	17	s.	s.	PROPN
ajbmeb-843	160	18	(	(	PUNCT
ajbmeb-843	160	19	2021	2021	NUM
ajbmeb-843	160	20	)	)	PUNCT
ajbmeb-843	160	21	.	.	PUNCT
ajbmeb-843	161	1	using	use	VERB
ajbmeb-843	161	2	the	the	DET
ajbmeb-843	161	3	balanced	balanced	ADJ
ajbmeb-843	161	4	scorecard	scorecard	NOUN
ajbmeb-843	161	5	for	for	ADP
ajbmeb-843	161	6	strategic	strategic	ADJ
ajbmeb-843	161	7	communication	communication	NOUN
ajbmeb-843	161	8	and	and	CCONJ
ajbmeb-843	161	9	performance	performance	NOUN
ajbmeb-843	161	10	management	management	NOUN
ajbmeb-843	161	11	.	.	PUNCT
ajbmeb-843	162	1	in	in	ADP
ajbmeb-843	162	2	strategic	strategic	ADJ
ajbmeb-843	162	3	corporate	corporate	ADJ
ajbmeb-843	162	4	communication	communication	NOUN
ajbmeb-843	162	5	in	in	ADP
ajbmeb-843	162	6	the	the	DET
ajbmeb-843	162	7	digital	digital	ADJ
ajbmeb-843	162	8	age	age	NOUN
ajbmeb-843	162	9	.	.	PUNCT
ajbmeb-843	163	1	emerald	emerald	PROPN
ajbmeb-843	163	2	publishing	publishing	PROPN
ajbmeb-843	163	3	limited	limit	VERB
ajbmeb-843	163	4	.	.	PUNCT
ajbmeb-843	164	1	6	6	NUM
ajbmeb-843	164	2	al	al	PROPN
ajbmeb-843	164	3	-	-	PUNCT
ajbmeb-843	164	4	haj	haj	PROPN
ajbmeb-843	164	5	,	,	PUNCT
ajbmeb-843	164	6	a.	a.	NOUN
ajbmeb-843	164	7	,&atieh.(2016	,&atieh.(2016	PROPN
ajbmeb-843	164	8	)	)	PUNCT
ajbmeb-843	164	9	.	.	PUNCT
ajbmeb-843	165	1	updating	update	VERB
ajbmeb-843	165	2	balanced	balanced	ADJ
ajbmeb-843	165	3	scorecard	scorecard	NOUN
ajbmeb-843	165	4	model	model	NOUN
ajbmeb-843	165	5	for	for	ADP
ajbmeb-843	165	6	the	the	DET
ajbmeb-843	165	7	evaluation	evaluation	NOUN
ajbmeb-843	165	8	of	of	ADP
ajbmeb-843	165	9	the	the	DET
ajbmeb-843	165	10	strategic	strategic	ADJ
ajbmeb-843	165	11	performance	performance	NOUN
ajbmeb-843	165	12	in	in	ADP
ajbmeb-843	165	13	greater	great	ADJ
ajbmeb-843	165	14	amman	amman	ADJ
ajbmeb-843	165	15	municipality	municipality	NOUN
ajbmeb-843	165	16	.	.	PUNCT
ajbmeb-843	166	1	european	european	ADJ
ajbmeb-843	166	2	scientific	scientific	ADJ
ajbmeb-843	166	3	journal	journal	PROPN
ajbmeb-843	166	4	november	november	PROPN
ajbmeb-843	166	5	2016	2016	NUM
ajbmeb-843	166	6	edition	edition	NOUN
ajbmeb-843	166	7	vol.12	vol.12	NOUN
ajbmeb-843	166	8	,	,	PUNCT
ajbmeb-843	166	9	no.31	no.31	NOUN
ajbmeb-843	166	10	.	.	PUNCT
ajbmeb-843	167	1	16	16	NUM
ajbmeb-843	167	2	.	.	PUNCT
ajbmeb-843	168	1	raut	raut	PROPN
ajbmeb-843	168	2	,	,	PUNCT
ajbmeb-843	168	3	r.	r.	PROPN
ajbmeb-843	168	4	w.	w.	PROPN
ajbmeb-843	168	5	,	,	PUNCT
ajbmeb-843	168	6	&	&	CCONJ
ajbmeb-843	168	7	sahasrabuddhe	sahasrabuddhe	PROPN
ajbmeb-843	168	8	,	,	PUNCT
ajbmeb-843	168	9	a.	a.	PROPN
ajbmeb-843	168	10	v.	v.	PROPN
ajbmeb-843	168	11	(	(	PUNCT
ajbmeb-843	168	12	2021	2021	NUM
ajbmeb-843	168	13	)	)	PUNCT
ajbmeb-843	168	14	.	.	PUNCT
ajbmeb-843	169	1	performance	performance	NOUN
ajbmeb-843	169	2	evaluation	evaluation	NOUN
ajbmeb-843	169	3	and	and	CCONJ
ajbmeb-843	169	4	comparative	comparative	ADJ
ajbmeb-843	169	5	analysis	analysis	NOUN
ajbmeb-843	169	6	of	of	ADP
ajbmeb-843	169	7	selected	select	VERB
ajbmeb-843	169	8	public	public	ADJ
ajbmeb-843	169	9	and	and	CCONJ
ajbmeb-843	169	10	private	private	ADJ
ajbmeb-843	169	11	sector	sector	NOUN
ajbmeb-843	169	12	banks	bank	NOUN
ajbmeb-843	169	13	in	in	ADP
ajbmeb-843	169	14	india	india	PROPN
ajbmeb-843	169	15	using	use	VERB
ajbmeb-843	169	16	balanced	balanced	ADJ
ajbmeb-843	169	17	scorecard	scorecard	NOUN
ajbmeb-843	169	18	.	.	PUNCT
ajbmeb-843	170	1	prajnan	prajnan	PROPN