id	sid	tid	token	lemma	pos
ajiss-2461	1	1	120	120	NUM
ajiss-2461	1	2	the	the	DET
ajiss-2461	1	3	american	american	ADJ
ajiss-2461	1	4	journal	journal	PROPN
ajiss-2461	1	5	of	of	ADP
ajiss-2461	1	6	islamic	islamic	ADJ
ajiss-2461	1	7	social	social	PROPN
ajiss-2461	1	8	sciences	science	NOUN
ajiss-2461	1	9	1	1	NUM
ajiss-2461	1	10	1	1	NUM
ajiss-2461	1	11	:	:	SYM
ajiss-2461	1	12	1	1	NUM
ajiss-2461	1	13	book	book	NOUN
ajiss-2461	1	14	review	review	NOUN
ajiss-2461	1	15	on	on	ADP
ajiss-2461	1	16	islamic	islamic	ADJ
ajiss-2461	1	17	accounting	accounting	NOUN
ajiss-2461	1	18	:	:	PUNCT
ajiss-2461	1	19	its	its	PRON
ajiss-2461	1	20	future	future	ADJ
ajiss-2461	1	21	impact	impact	NOUN
ajiss-2461	1	22	on	on	ADP
ajiss-2461	1	23	western	western	ADJ
ajiss-2461	1	24	accounting	accounting	NOUN
ajiss-2461	1	25	by	by	ADP
ajiss-2461	1	26	toshihzy	toshihzy	PROPN
ajiss-2461	1	27	hayashi	hayashi	PROPN
ajiss-2461	1	28	.	.	PUNCT
ajiss-2461	2	1	niigata	niigata	PROPN
ajiss-2461	2	2	-	-	PUNCT
ajiss-2461	2	3	ken	ken	PROPN
ajiss-2461	2	4	,	,	PUNCT
ajiss-2461	2	5	japan	japan	PROPN
ajiss-2461	2	6	:	:	PUNCT
ajiss-2461	2	7	institute	institute	PROPN
ajiss-2461	2	8	of	of	ADP
ajiss-2461	2	9	middle	middle	ADJ
ajiss-2461	2	10	eastern	eastern	ADJ
ajiss-2461	2	11	studies	study	NOUN
ajiss-2461	2	12	,	,	PUNCT
ajiss-2461	2	13	international	international	ADJ
ajiss-2461	2	14	university	university	PROPN
ajiss-2461	2	15	of	of	ADP
ajiss-2461	2	16	japan	japan	PROPN
ajiss-2461	2	17	,	,	PUNCT
ajiss-2461	2	18	130	130	NUM
ajiss-2461	2	19	pp	pp	NOUN
ajiss-2461	2	20	.	.	PUNCT
ajiss-2461	3	1	islamic	islamic	PROPN
ajiss-2461	3	2	accounthg	accounthg	PROPN
ajiss-2461	3	3	is	be	AUX
ajiss-2461	3	4	an	an	DET
ajiss-2461	3	5	emerging	emerge	VERB
ajiss-2461	3	6	field	field	NOUN
ajiss-2461	3	7	of	of	ADP
ajiss-2461	3	8	study	study	NOUN
ajiss-2461	3	9	.	.	PUNCT
ajiss-2461	4	1	with	with	ADP
ajiss-2461	4	2	the	the	DET
ajiss-2461	4	3	estab	estab	NOUN
ajiss-2461	4	4	lishment	lishment	NOUN
ajiss-2461	4	5	of	of	ADP
ajiss-2461	4	6	several	several	ADJ
ajiss-2461	4	7	islamic	islamic	ADJ
ajiss-2461	4	8	banks	bank	NOUN
ajiss-2461	4	9	,	,	PUNCT
ajiss-2461	4	10	interest	interest	NOUN
ajiss-2461	4	11	in	in	ADP
ajiss-2461	4	12	this	this	DET
ajiss-2461	4	13	area	area	NOUN
ajiss-2461	4	14	has	have	AUX
ajiss-2461	4	15	increased	increase	VERB
ajiss-2461	4	16	.	.	PUNCT
ajiss-2461	5	1	the	the	DET
ajiss-2461	5	2	present	present	ADJ
ajiss-2461	5	3	booklet	booklet	NOUN
ajiss-2461	5	4	is	be	AUX
ajiss-2461	5	5	a	a	DET
ajiss-2461	5	6	master	master	NOUN
ajiss-2461	5	7	’s	’s	PART
ajiss-2461	5	8	thesis	thesis	NOUN
ajiss-2461	5	9	,	,	PUNCT
ajiss-2461	5	10	submitted	submit	VERB
ajiss-2461	5	11	to	to	ADP
ajiss-2461	5	12	the	the	DET
ajiss-2461	5	13	intemational	intemational	ADJ
ajiss-2461	5	14	univer	univer	PROPN
ajiss-2461	5	15	sity	sity	NOUN
ajiss-2461	5	16	of	of	ADP
ajiss-2461	5	17	japan	japan	PROPN
ajiss-2461	5	18	,	,	PUNCT
ajiss-2461	5	19	consisting	consist	VERB
ajiss-2461	5	20	of	of	ADP
ajiss-2461	5	21	four	four	NUM
ajiss-2461	5	22	chapters	chapter	NOUN
ajiss-2461	5	23	and	and	CCONJ
ajiss-2461	5	24	five	five	NUM
ajiss-2461	5	25	appendices	appendix	NOUN
ajiss-2461	5	26	.	.	PUNCT
ajiss-2461	6	1	chapter	chapter	NOUN
ajiss-2461	6	2	one	one	NUM
ajiss-2461	6	3	reviews	review	VERB
ajiss-2461	6	4	western	western	ADJ
ajiss-2461	6	5	accounting	accounting	NOUN
ajiss-2461	6	6	and	and	CCONJ
ajiss-2461	6	7	its	its	PRON
ajiss-2461	6	8	evolution	evolution	NOUN
ajiss-2461	6	9	.	.	PUNCT
ajiss-2461	7	1	its	its	PRON
ajiss-2461	7	2	main	main	ADJ
ajiss-2461	7	3	argument	argument	NOUN
ajiss-2461	7	4	is	be	AUX
ajiss-2461	7	5	that	that	SCONJ
ajiss-2461	7	6	western	western	ADJ
ajiss-2461	7	7	accounting	accounting	NOUN
ajiss-2461	7	8	developed	develop	VERB
ajiss-2461	7	9	in	in	ADP
ajiss-2461	7	10	response	response	NOUN
ajiss-2461	7	11	to	to	ADP
ajiss-2461	7	12	the	the	DET
ajiss-2461	7	13	needs	need	NOUN
ajiss-2461	7	14	of	of	ADP
ajiss-2461	7	15	evolving	evolve	VERB
ajiss-2461	7	16	capitalism	capitalism	NOUN
ajiss-2461	7	17	.	.	PUNCT
ajiss-2461	8	1	due	due	ADP
ajiss-2461	8	2	to	to	ADP
ajiss-2461	8	3	social	social	ADJ
ajiss-2461	8	4	assumptions	assumption	NOUN
ajiss-2461	8	5	of	of	ADP
ajiss-2461	8	6	the	the	DET
ajiss-2461	8	7	primacy	primacy	NOUN
ajiss-2461	8	8	of	of	ADP
ajiss-2461	8	9	self	self	NOUN
ajiss-2461	8	10	-	-	PUNCT
ajiss-2461	8	11	interest	interest	NOUN
ajiss-2461	8	12	and	and	CCONJ
ajiss-2461	8	13	the	the	DET
ajiss-2461	8	14	profit	profit	NOUN
ajiss-2461	8	15	motive	motive	NOUN
ajiss-2461	8	16	,	,	PUNCT
ajiss-2461	8	17	accounting	accounting	NOUN
ajiss-2461	8	18	serves	serve	VERB
ajiss-2461	8	19	the	the	DET
ajiss-2461	8	20	needs	need	NOUN
ajiss-2461	8	21	of	of	ADP
ajiss-2461	8	22	business	business	NOUN
ajiss-2461	8	23	and	and	CCONJ
ajiss-2461	8	24	not	not	PART
ajiss-2461	8	25	those	those	PRON
ajiss-2461	8	26	of	of	ADP
ajiss-2461	8	27	society	society	NOUN
ajiss-2461	8	28	.	.	PUNCT
ajiss-2461	9	1	society	society	NOUN
ajiss-2461	9	2	makes	make	VERB
ajiss-2461	9	3	only	only	ADV
ajiss-2461	9	4	an	an	DET
ajiss-2461	9	5	indirect	indirect	ADJ
ajiss-2461	9	6	use	use	NOUN
ajiss-2461	9	7	of	of	ADP
ajiss-2461	9	8	a	a	DET
ajiss-2461	9	9	business	business	NOUN
ajiss-2461	9	10	entity	entity	NOUN
ajiss-2461	9	11	’s	’s	PART
ajiss-2461	9	12	ac	ac	NOUN
ajiss-2461	9	13	counting	count	VERB
ajiss-2461	9	14	statements	statement	NOUN
ajiss-2461	9	15	.	.	PUNCT
ajiss-2461	10	1	in	in	ADP
ajiss-2461	10	2	chapter	chapter	NOUN
ajiss-2461	10	3	two	two	NUM
ajiss-2461	10	4	,	,	PUNCT
ajiss-2461	10	5	the	the	DET
ajiss-2461	10	6	author	author	NOUN
ajiss-2461	10	7	introduces	introduce	VERB
ajiss-2461	10	8	the	the	DET
ajiss-2461	10	9	basic	basic	ADJ
ajiss-2461	10	10	concept	concept	NOUN
ajiss-2461	10	11	of	of	ADP
ajiss-2461	10	12	islamic	islamic	PROPN
ajiss-2461	10	13	ac	ac	PROPN
ajiss-2461	10	14	counting	counting	PROPN
ajiss-2461	10	15	.	.	PUNCT
ajiss-2461	11	1	according	accord	VERB
ajiss-2461	11	2	to	to	ADP
ajiss-2461	11	3	him	he	PRON
ajiss-2461	11	4	,	,	PUNCT
ajiss-2461	11	5	islamic	islamic	ADJ
ajiss-2461	11	6	accounting	accounting	NOUN
ajiss-2461	11	7	is	be	AUX
ajiss-2461	11	8	more	more	ADV
ajiss-2461	11	9	responsive	responsive	ADJ
ajiss-2461	11	10	to	to	ADP
ajiss-2461	11	11	a	a	DET
ajiss-2461	11	12	society	society	NOUN
ajiss-2461	11	13	’s	’s	PART
ajiss-2461	11	14	needs	need	NOUN
ajiss-2461	11	15	.	.	PUNCT
ajiss-2461	12	1	the	the	DET
ajiss-2461	12	2	accounting	accounting	NOUN
ajiss-2461	12	3	statements	statement	NOUN
ajiss-2461	12	4	prepared	prepare	VERB
ajiss-2461	12	5	in	in	ADP
ajiss-2461	12	6	an	an	DET
ajiss-2461	12	7	islamic	islamic	ADJ
ajiss-2461	12	8	frame	frame	NOUN
ajiss-2461	12	9	work	work	NOUN
ajiss-2461	12	10	provide	provide	VERB
ajiss-2461	12	11	essential	essential	ADJ
ajiss-2461	12	12	information	information	NOUN
ajiss-2461	12	13	needed	need	VERB
ajiss-2461	12	14	by	by	ADP
ajiss-2461	12	15	the	the	DET
ajiss-2461	12	16	society	society	NOUN
ajiss-2461	12	17	.	.	PUNCT
ajiss-2461	13	1	for	for	ADP
ajiss-2461	13	2	example	example	NOUN
ajiss-2461	13	3	,	,	PUNCT
ajiss-2461	13	4	they	they	PRON
ajiss-2461	13	5	are	be	AUX
ajiss-2461	13	6	useful	useful	ADJ
ajiss-2461	13	7	for	for	ADP
ajiss-2461	13	8	calculating	calculate	VERB
ajiss-2461	13	9	zakat	zakat	NOUN
ajiss-2461	13	10	.	.	PUNCT
ajiss-2461	14	1	chapter	chapter	NOUN
ajiss-2461	14	2	three	three	NUM
ajiss-2461	14	3	deals	deal	NOUN
ajiss-2461	14	4	with	with	ADP
ajiss-2461	14	5	the	the	DET
ajiss-2461	14	6	actual	actual	ADJ
ajiss-2461	14	7	accounting	accounting	NOUN
ajiss-2461	14	8	of	of	ADP
ajiss-2461	14	9	zakat	zakat	NOUN
ajiss-2461	14	10	.	.	PUNCT
ajiss-2461	15	1	the	the	DET
ajiss-2461	15	2	author	author	NOUN
ajiss-2461	15	3	examines	examine	VERB
ajiss-2461	15	4	the	the	DET
ajiss-2461	15	5	controversy	controversy	NOUN
ajiss-2461	15	6	of	of	ADP
ajiss-2461	15	7	whether	whether	SCONJ
ajiss-2461	15	8	zakat	zakat	NOUN
ajiss-2461	15	9	should	should	AUX
ajiss-2461	15	10	be	be	AUX
ajiss-2461	15	11	treated	treat	VERB
ajiss-2461	15	12	as	as	ADP
ajiss-2461	15	13	a	a	DET
ajiss-2461	15	14	cost	cost	NOUN
ajiss-2461	15	15	or	or	CCONJ
ajiss-2461	15	16	as	as	ADP
ajiss-2461	15	17	part	part	NOUN
ajiss-2461	15	18	of	of	ADP
ajiss-2461	15	19	the	the	DET
ajiss-2461	15	20	appropriation	appropriation	NOUN
ajiss-2461	15	21	account	account	NOUN
ajiss-2461	15	22	in	in	ADP
ajiss-2461	15	23	a	a	DET
ajiss-2461	15	24	mudiirubuh	mudiirubuh	NOUN
ajiss-2461	15	25	arrangement	arrangement	NOUN
ajiss-2461	15	26	.	.	PUNCT
ajiss-2461	16	1	he	he	PRON
ajiss-2461	16	2	supports	support	VERB
ajiss-2461	16	3	the	the	DET
ajiss-2461	16	4	contention	contention	NOUN
ajiss-2461	16	5	that	that	SCONJ
ajiss-2461	16	6	it	it	PRON
ajiss-2461	16	7	should	should	AUX
ajiss-2461	16	8	be	be	AUX
ajiss-2461	16	9	treated	treat	VERB
ajiss-2461	16	10	as	as	ADP
ajiss-2461	16	11	a	a	DET
ajiss-2461	16	12	cost	cost	NOUN
ajiss-2461	16	13	.	.	PUNCT
ajiss-2461	17	1	the	the	DET
ajiss-2461	17	2	last	last	ADJ
ajiss-2461	17	3	chapter	chapter	NOUN
ajiss-2461	17	4	summaries	summarie	VERB
ajiss-2461	17	5	the	the	DET
ajiss-2461	17	6	debate	debate	NOUN
ajiss-2461	17	7	and	and	CCONJ
ajiss-2461	17	8	concludes	conclude	VERB
ajiss-2461	17	9	that	that	SCONJ
ajiss-2461	17	10	western	western	ADJ
ajiss-2461	17	11	accounting	accounting	NOUN
ajiss-2461	17	12	should	should	AUX
ajiss-2461	17	13	make	make	VERB
ajiss-2461	17	14	use	use	NOUN
ajiss-2461	17	15	of	of	ADP
ajiss-2461	17	16	the	the	DET
ajiss-2461	17	17	islamic	islamic	PROPN
ajiss-2461	17	18	accounting	accounting	PROPN
ajiss-2461	17	19	con	con	PROPN
ajiss-2461	17	20	cept	cept	NOUN
ajiss-2461	17	21	’s	’s	ADV
ajiss-2461	17	22	of	of	ADP
ajiss-2461	17	23	responding	respond	VERB
ajiss-2461	17	24	to	to	ADP
ajiss-2461	17	25	the	the	DET
ajiss-2461	17	26	needs	need	NOUN
ajiss-2461	17	27	of	of	ADP
ajiss-2461	17	28	a	a	DET
ajiss-2461	17	29	society	society	NOUN
ajiss-2461	17	30	rather	rather	ADV
ajiss-2461	17	31	than	than	ADP
ajiss-2461	17	32	a	a	DET
ajiss-2461	17	33	business	business	NOUN
ajiss-2461	17	34	.	.	PUNCT
ajiss-2461	18	1	the	the	DET
ajiss-2461	18	2	book	book	NOUN
ajiss-2461	18	3	is	be	AUX
ajiss-2461	18	4	a	a	DET
ajiss-2461	18	5	welcome	welcome	ADJ
ajiss-2461	18	6	addition	addition	NOUN
ajiss-2461	18	7	to	to	ADP
ajiss-2461	18	8	the	the	DET
ajiss-2461	18	9	meager	meager	ADJ
ajiss-2461	18	10	literatw	literatw	NOUN
ajiss-2461	18	11	on	on	ADP
ajiss-2461	18	12	the	the	DET
ajiss-2461	18	13	sub	sub	NOUN
ajiss-2461	18	14	ject	ject	PROPN
ajiss-2461	18	15	.	.	PUNCT
ajiss-2461	19	1	the	the	DET
ajiss-2461	19	2	author	author	NOUN
ajiss-2461	19	3	has	have	AUX
ajiss-2461	19	4	examined	examine	VERB
ajiss-2461	19	5	some	some	DET
ajiss-2461	19	6	primary	primary	ADJ
ajiss-2461	19	7	sources	source	NOUN
ajiss-2461	19	8	in	in	ADP
ajiss-2461	19	9	order	order	NOUN
ajiss-2461	19	10	to	to	PART
ajiss-2461	19	11	base	base	VERB
ajiss-2461	19	12	his	his	PRON
ajiss-2461	19	13	argument	argument	NOUN
ajiss-2461	19	14	,	,	PUNCT
ajiss-2461	19	15	although	although	SCONJ
ajiss-2461	19	16	he	he	PRON
ajiss-2461	19	17	has	have	AUX
ajiss-2461	19	18	also	also	ADV
ajiss-2461	19	19	relied	rely	VERB
ajiss-2461	19	20	on	on	ADP
ajiss-2461	19	21	secondary	secondary	ADJ
ajiss-2461	19	22	source	source	NOUN
ajiss-2461	19	23	.	.	PUNCT
ajiss-2461	20	1	but	but	CCONJ
ajiss-2461	20	2	the	the	DET
ajiss-2461	20	3	reader	reader	NOUN
ajiss-2461	20	4	does	do	AUX
ajiss-2461	20	5	not	not	PART
ajiss-2461	20	6	find	find	VERB
ajiss-2461	20	7	what	what	PRON
ajiss-2461	20	8	he	he	PRON
ajiss-2461	20	9	expects	expect	VERB
ajiss-2461	20	10	for	for	ADP
ajiss-2461	20	11	,	,	PUNCT
ajiss-2461	20	12	with	with	ADP
ajiss-2461	20	13	the	the	DET
ajiss-2461	20	14	exception	exception	NOUN
ajiss-2461	20	15	of	of	ADP
ajiss-2461	20	16	one	one	NUM
ajiss-2461	20	17	major	major	ADJ
ajiss-2461	20	18	obser	obser	NOUN
ajiss-2461	20	19	vation	vation	NOUN
ajiss-2461	20	20	about	about	ADP
ajiss-2461	20	21	the	the	DET
ajiss-2461	20	22	scope	scope	NOUN
ajiss-2461	20	23	of	of	ADP
ajiss-2461	20	24	accounting	account	VERB
ajiss-2461	20	25	in	in	ADP
ajiss-2461	20	26	the	the	DET
ajiss-2461	20	27	islamic	islamic	ADJ
ajiss-2461	20	28	and	and	CCONJ
ajiss-2461	20	29	western	western	ADJ
ajiss-2461	20	30	frame	frame	NOUN
ajiss-2461	20	31	works	work	NOUN
ajiss-2461	20	32	,	,	PUNCT
ajiss-2461	20	33	there	there	PRON
ajiss-2461	20	34	is	be	VERB
ajiss-2461	20	35	little	little	ADJ
ajiss-2461	20	36	on	on	ADP
ajiss-2461	20	37	the	the	DET
ajiss-2461	20	38	differences	difference	NOUN
ajiss-2461	20	39	between	between	ADP
ajiss-2461	20	40	the	the	DET
ajiss-2461	20	41	two	two	NUM
ajiss-2461	20	42	concepts	concept	NOUN
ajiss-2461	20	43	.	.	PUNCT
ajiss-2461	21	1	for	for	ADP
ajiss-2461	21	2	example	example	NOUN
ajiss-2461	21	3	,	,	PUNCT
ajiss-2461	21	4	he	he	PRON
ajiss-2461	21	5	does	do	AUX
ajiss-2461	21	6	not	not	PART
ajiss-2461	21	7	compare	compare	VERB
ajiss-2461	21	8	their	their	PRON
ajiss-2461	21	9	assumptions	assumption	NOUN
ajiss-2461	21	10	,	,	PUNCT
ajiss-2461	21	11	standards	standard	NOUN
ajiss-2461	21	12	,	,	PUNCT
ajiss-2461	21	13	procedures	procedure	NOUN
ajiss-2461	21	14	,	,	PUNCT
ajiss-2461	21	15	and	and	CCONJ
ajiss-2461	21	16	methods	method	NOUN
ajiss-2461	21	17	.	.	PUNCT
ajiss-2461	22	1	perhaps	perhaps	ADV
ajiss-2461	22	2	these	these	DET
ajiss-2461	22	3	questions	question	NOUN
ajiss-2461	22	4	were	be	AUX
ajiss-2461	22	5	not	not	PART
ajiss-2461	22	6	part	part	NOUN
ajiss-2461	22	7	of	of	ADP
ajiss-2461	22	8	the	the	DET
ajiss-2461	22	9	book‘s	book‘s	PROPN
ajiss-2461	22	10	scope	scope	NOUN
ajiss-2461	22	11	.	.	PUNCT
ajiss-2461	23	1	however	however	ADV
ajiss-2461	23	2	,	,	PUNCT
ajiss-2461	23	3	i	i	PRON
ajiss-2461	23	4	think	think	VERB
ajiss-2461	23	5	such	such	DET
ajiss-2461	23	6	a	a	DET
ajiss-2461	23	7	discussion	discussion	NOUN
ajiss-2461	23	8	would	would	AUX
ajiss-2461	23	9	be	be	AUX
ajiss-2461	23	10	of	of	ADP
ajiss-2461	23	11	interest	interest	NOUN
ajiss-2461	23	12	to	to	ADP
ajiss-2461	23	13	many	many	ADJ
ajiss-2461	23	14	readers	reader	NOUN
ajiss-2461	23	15	.	.	PUNCT
ajiss-2461	24	1	book	book	NOUN
ajiss-2461	24	2	reviews	review	NOUN
ajiss-2461	24	3	121	121	NUM
ajiss-2461	24	4	while	while	SCONJ
ajiss-2461	24	5	examining	examine	VERB
ajiss-2461	24	6	the	the	DET
ajiss-2461	24	7	concept	concept	NOUN
ajiss-2461	24	8	of	of	ADP
ajiss-2461	24	9	accounting	account	VERB
ajiss-2461	24	10	in	in	ADP
ajiss-2461	24	11	islam	islam	PROPN
ajiss-2461	24	12	,	,	PUNCT
ajiss-2461	24	13	the	the	DET
ajiss-2461	24	14	author	author	NOUN
ajiss-2461	24	15	de	de	ADP
ajiss-2461	24	16	votes	vote	NOUN
ajiss-2461	24	17	too	too	ADV
ajiss-2461	24	18	much	much	ADJ
ajiss-2461	24	19	space	space	NOUN
ajiss-2461	24	20	to	to	ADP
ajiss-2461	24	21	relating	relate	VERB
ajiss-2461	24	22	accounting	account	VERB
ajiss-2461	24	23	with	with	ADP
ajiss-2461	24	24	accountability	accountability	NOUN
ajiss-2461	24	25	on	on	ADP
ajiss-2461	24	26	the	the	DET
ajiss-2461	24	27	day	day	NOUN
ajiss-2461	24	28	of	of	ADP
ajiss-2461	24	29	judgment	judgment	NOUN
ajiss-2461	24	30	.	.	PUNCT
ajiss-2461	25	1	in	in	ADP
ajiss-2461	25	2	the	the	DET
ajiss-2461	25	3	end	end	NOUN
ajiss-2461	25	4	,	,	PUNCT
ajiss-2461	25	5	he	he	PRON
ajiss-2461	25	6	could	could	AUX
ajiss-2461	25	7	not	not	PART
ajiss-2461	25	8	show	show	VERB
ajiss-2461	25	9	how	how	SCONJ
ajiss-2461	25	10	this	this	PRON
ajiss-2461	25	11	makes	make	VERB
ajiss-2461	25	12	a	a	DET
ajiss-2461	25	13	differ	differ	NOUN
ajiss-2461	25	14	ence	ence	NOUN
ajiss-2461	25	15	as	as	ADV
ajiss-2461	25	16	far	far	ADV
ajiss-2461	25	17	as	as	SCONJ
ajiss-2461	25	18	business	business	NOUN
ajiss-2461	25	19	is	be	AUX
ajiss-2461	25	20	concerned	concern	VERB
ajiss-2461	25	21	on	on	ADP
ajiss-2461	25	22	page	page	NOUN
ajiss-2461	25	23	49	49	NUM
ajiss-2461	25	24	,	,	PUNCT
ajiss-2461	25	25	he	he	PRON
ajiss-2461	25	26	quotes	quote	VERB
ajiss-2461	25	27	sh	sh	PROPN
ajiss-2461	25	28	.	.	PROPN
ajiss-2461	25	29	i.	i.	PROPN
ajiss-2461	25	30	shahata	shahata	PROPN
ajiss-2461	25	31	as	as	ADP
ajiss-2461	25	32	saying	say	VERB
ajiss-2461	25	33	:	:	PUNCT
ajiss-2461	25	34	in	in	ADP
ajiss-2461	25	35	the	the	DET
ajiss-2461	25	36	holy	holy	PROPN
ajiss-2461	25	37	qur'an	qur'an	PROPN
ajiss-2461	25	38	,	,	PUNCT
ajiss-2461	25	39	there	there	PRON
ajiss-2461	25	40	are	be	VERB
ajiss-2461	25	41	many	many	ADJ
ajiss-2461	25	42	theories	theory	NOUN
ajiss-2461	25	43	on	on	ADP
ajiss-2461	25	44	the	the	DET
ajiss-2461	25	45	nature	nature	NOUN
ajiss-2461	25	46	of	of	ADP
ajiss-2461	25	47	accounting	accounting	NOUN
ajiss-2461	25	48	,	,	PUNCT
ajiss-2461	25	49	its	its	PRON
ajiss-2461	25	50	aim	aim	NOUN
ajiss-2461	25	51	,	,	PUNCT
ajiss-2461	25	52	ideology	ideology	NOUN
ajiss-2461	25	53	,	,	PUNCT
ajiss-2461	25	54	and	and	CCONJ
ajiss-2461	25	55	principles	principle	NOUN
ajiss-2461	25	56	,	,	PUNCT
ajiss-2461	25	57	and	and	CCONJ
ajiss-2461	25	58	these	these	DET
ajiss-2461	25	59	theories	theory	NOUN
ajiss-2461	25	60	on	on	ADP
ajiss-2461	25	61	the	the	DET
ajiss-2461	25	62	accounting	accounting	NOUN
ajiss-2461	25	63	indices	index	NOUN
ajiss-2461	25	64	,	,	PUNCT
ajiss-2461	25	65	and	and	CCONJ
ajiss-2461	25	66	data	datum	NOUN
ajiss-2461	25	67	collection	collection	NOUN
ajiss-2461	25	68	,	,	PUNCT
ajiss-2461	25	69	its	its	PRON
ajiss-2461	25	70	circulation	circulation	NOUN
ajiss-2461	25	71	and	and	CCONJ
ajiss-2461	25	72	its	its	PRON
ajiss-2461	25	73	feedback	feedback	NOUN
ajiss-2461	25	74	system	system	NOUN
ajiss-2461	25	75	for	for	ADP
ajiss-2461	25	76	the	the	DET
ajiss-2461	25	77	purpose	purpose	NOUN
ajiss-2461	25	78	of	of	ADP
ajiss-2461	25	79	indicating	indicate	VERB
ajiss-2461	25	80	the	the	DET
ajiss-2461	25	81	financial	financial	ADJ
ajiss-2461	25	82	situation	situation	NOUN
ajiss-2461	25	83	at	at	ADP
ajiss-2461	25	84	the	the	DET
ajiss-2461	25	85	end	end	NOUN
ajiss-2461	25	86	of	of	ADP
ajiss-2461	25	87	an	an	DET
ajiss-2461	25	88	accounting	accounting	NOUN
ajiss-2461	25	89	period	period	NOUN
ajiss-2461	25	90	....	....	PUNCT
ajiss-2461	25	91	"	"	PUNCT
ajiss-2461	25	92	this	this	PRON
ajiss-2461	25	93	is	be	AUX
ajiss-2461	25	94	an	an	DET
ajiss-2461	25	95	important	important	ADJ
ajiss-2461	25	96	claim	claim	NOUN
ajiss-2461	25	97	,	,	PUNCT
ajiss-2461	25	98	but	but	CCONJ
ajiss-2461	25	99	the	the	DET
ajiss-2461	25	100	author	author	NOUN
ajiss-2461	25	101	does	do	VERB
ajiss-2461	25	102	nothing	nothing	PRON
ajiss-2461	25	103	to	to	PART
ajiss-2461	25	104	substantiate	substantiate	VERB
ajiss-2461	25	105	it	it	PRON
ajiss-2461	25	106	.	.	PUNCT
ajiss-2461	26	1	the	the	DET
ajiss-2461	26	2	author	author	NOUN
ajiss-2461	26	3	has	have	AUX
ajiss-2461	26	4	dragged	drag	VERB
ajiss-2461	26	5	the	the	DET
ajiss-2461	26	6	islamic	islamic	ADJ
ajiss-2461	26	7	institution	institution	NOUN
ajiss-2461	26	8	of	of	ADP
ajiss-2461	26	9	bisbuh	bisbuh	NOUN
ajiss-2461	26	10	into	into	ADP
ajiss-2461	26	11	the	the	DET
ajiss-2461	26	12	concept	concept	NOUN
ajiss-2461	26	13	of	of	ADP
ajiss-2461	26	14	islamic	islamic	ADJ
ajiss-2461	26	15	accounting	accounting	NOUN
ajiss-2461	26	16	,	,	PUNCT
ajiss-2461	26	17	although	although	SCONJ
ajiss-2461	26	18	the	the	DET
ajiss-2461	26	19	two	two	NUM
ajiss-2461	26	20	are	be	AUX
ajiss-2461	26	21	not	not	PART
ajiss-2461	26	22	related	relate	VERB
ajiss-2461	26	23	.	.	PUNCT
ajiss-2461	27	1	in	in	ADP
ajiss-2461	27	2	brief	brief	NOUN
ajiss-2461	27	3	,	,	PUNCT
ajiss-2461	27	4	the	the	DET
ajiss-2461	27	5	message	message	NOUN
ajiss-2461	27	6	of	of	ADP
ajiss-2461	27	7	chapter	chapter	NOUN
ajiss-2461	27	8	two	two	NUM
ajiss-2461	27	9	,	,	PUNCT
ajiss-2461	27	10	which	which	PRON
ajiss-2461	27	11	is	be	AUX
ajiss-2461	27	12	the	the	DET
ajiss-2461	27	13	main	main	ADJ
ajiss-2461	27	14	conceptual	conceptual	ADJ
ajiss-2461	27	15	chapter	chapter	NOUN
ajiss-2461	27	16	,	,	PUNCT
ajiss-2461	27	17	is	be	AUX
ajiss-2461	27	18	not	not	PART
ajiss-2461	27	19	at	at	ADV
ajiss-2461	27	20	all	all	ADV
ajiss-2461	27	21	clear	clear	ADJ
ajiss-2461	27	22	.	.	PUNCT
ajiss-2461	28	1	in	in	ADP
ajiss-2461	28	2	chapter	chapter	NOUN
ajiss-2461	28	3	three	three	NUM
ajiss-2461	28	4	,	,	PUNCT
ajiss-2461	28	5	hayashi	hayashi	PROPN
ajiss-2461	28	6	introduces	introduce	VERB
ajiss-2461	28	7	the	the	DET
ajiss-2461	28	8	concept	concept	NOUN
ajiss-2461	28	9	of	of	ADP
ajiss-2461	28	10	zakat	zakat	NOUN
ajiss-2461	28	11	calculation	calculation	NOUN
ajiss-2461	28	12	in	in	ADP
ajiss-2461	28	13	saudi	saudi	PROPN
ajiss-2461	28	14	arabia	arabia	PROPN
ajiss-2461	28	15	along	along	ADP
ajiss-2461	28	16	with	with	ADP
ajiss-2461	28	17	its	its	PRON
ajiss-2461	28	18	underlying	underlying	ADJ
ajiss-2461	28	19	accounting	accounting	NOUN
ajiss-2461	28	20	principles	principle	NOUN
ajiss-2461	28	21	.	.	PUNCT
ajiss-2461	29	1	this	this	PRON
ajiss-2461	29	2	is	be	AUX
ajiss-2461	29	3	a	a	DET
ajiss-2461	29	4	useful	useful	ADJ
ajiss-2461	29	5	discussion	discussion	NOUN
ajiss-2461	29	6	and	and	CCONJ
ajiss-2461	29	7	provides	provide	VERB
ajiss-2461	29	8	some	some	DET
ajiss-2461	29	9	new	new	ADJ
ajiss-2461	29	10	ideas	idea	NOUN
ajiss-2461	29	11	.	.	PUNCT
ajiss-2461	30	1	however	however	ADV
ajiss-2461	30	2	,	,	PUNCT
ajiss-2461	30	3	the	the	DET
ajiss-2461	30	4	author	author	NOUN
ajiss-2461	30	5	gets	get	AUX
ajiss-2461	30	6	bogged	bogge	VERB
ajiss-2461	30	7	down	down	ADP
ajiss-2461	30	8	in	in	ADP
ajiss-2461	30	9	the	the	DET
ajiss-2461	30	10	discussion	discussion	NOUN
ajiss-2461	30	11	on	on	ADP
ajiss-2461	30	12	treating	treat	VERB
ajiss-2461	30	13	zakat	zakat	NOUN
ajiss-2461	30	14	as	as	ADP
ajiss-2461	30	15	a	a	DET
ajiss-2461	30	16	cost	cost	NOUN
ajiss-2461	30	17	of	of	ADP
ajiss-2461	30	18	part	part	NOUN
ajiss-2461	30	19	of	of	ADP
ajiss-2461	30	20	the	the	DET
ajiss-2461	30	21	divisible	divisible	ADJ
ajiss-2461	30	22	profit	profit	NOUN
ajiss-2461	30	23	in	in	ADP
ajiss-2461	30	24	a	a	DET
ajiss-2461	30	25	mz4izrubuh	mz4izrubuh	NOUN
ajiss-2461	30	26	business	business	NOUN
ajiss-2461	30	27	.	.	PUNCT
ajiss-2461	31	1	he	he	PRON
ajiss-2461	31	2	supports	support	VERB
ajiss-2461	31	3	the	the	DET
ajiss-2461	31	4	position	position	NOUN
ajiss-2461	31	5	of	of	ADP
ajiss-2461	31	6	treating	treat	VERB
ajiss-2461	31	7	it	it	PRON
ajiss-2461	31	8	as	as	ADP
ajiss-2461	31	9	a	a	DET
ajiss-2461	31	10	cost	cost	NOUN
ajiss-2461	31	11	,	,	PUNCT
ajiss-2461	31	12	but	but	CCONJ
ajiss-2461	31	13	ignores	ignore	VERB
ajiss-2461	31	14	the	the	DET
ajiss-2461	31	15	fact	fact	NOUN
ajiss-2461	31	16	that	that	SCONJ
ajiss-2461	31	17	if	if	SCONJ
ajiss-2461	31	18	zakat	zakat	NOUN
ajiss-2461	31	19	is	be	AUX
ajiss-2461	31	20	treated	treat	VERB
ajiss-2461	31	21	as	as	ADP
ajiss-2461	31	22	a	a	DET
ajiss-2461	31	23	cost	cost	NOUN
ajiss-2461	31	24	,	,	PUNCT
ajiss-2461	31	25	it	it	PRON
ajiss-2461	31	26	will	will	AUX
ajiss-2461	31	27	become	become	VERB
ajiss-2461	31	28	a	a	DET
ajiss-2461	31	29	business	business	NOUN
ajiss-2461	31	30	expense	expense	NOUN
ajiss-2461	31	31	likely	likely	ADJ
ajiss-2461	31	32	to	to	PART
ajiss-2461	31	33	be	be	AUX
ajiss-2461	31	34	passed	pass	VERB
ajiss-2461	31	35	on	on	ADP
ajiss-2461	31	36	to	to	ADP
ajiss-2461	31	37	the	the	DET
ajiss-2461	31	38	c	c	NOUN
ajiss-2461	32	1	o	o	NOUN
ajiss-2461	32	2	m	m	VERB
ajiss-2461	32	3	e	e	X
ajiss-2461	32	4	t	t	NOUN
ajiss-2461	32	5	s	s	PART
ajiss-2461	32	6	(	(	PUNCT
ajiss-2461	32	7	i.e.	i.e.	X
ajiss-2461	32	8	,	,	PUNCT
ajiss-2461	32	9	an	an	DET
ajiss-2461	32	10	indirect	indirect	ADJ
ajiss-2461	32	11	tax	tax	NOUN
ajiss-2461	32	12	)	)	PUNCT
ajiss-2461	32	13	.	.	PUNCT
ajiss-2461	33	1	some	some	DET
ajiss-2461	33	2	items	item	NOUN
ajiss-2461	33	3	,	,	PUNCT
ajiss-2461	33	4	which	which	PRON
ajiss-2461	33	5	will	will	AUX
ajiss-2461	33	6	have	have	VERB
ajiss-2461	33	7	zakat	zakat	PROPN
ajiss-2461	33	8	included	include	VERB
ajiss-2461	33	9	as	as	ADP
ajiss-2461	33	10	part	part	NOUN
ajiss-2461	33	11	of	of	ADP
ajiss-2461	33	12	their	their	PRON
ajiss-2461	33	13	price	price	NOUN
ajiss-2461	33	14	,	,	PUNCT
ajiss-2461	33	15	will	will	AUX
ajiss-2461	33	16	be	be	AUX
ajiss-2461	33	17	bought	buy	VERB
ajiss-2461	33	18	by	by	ADP
ajiss-2461	33	19	those	those	DET
ajiss-2461	33	20	petsons	petson	NOUN
ajiss-2461	33	21	who	who	PRON
ajiss-2461	33	22	are	be	AUX
ajiss-2461	33	23	eligible	eligible	ADJ
ajiss-2461	33	24	to	to	PART
ajiss-2461	33	25	receive	receive	VERB
ajiss-2461	33	26	this	this	DET
ajiss-2461	33	27	assistance	assistance	NOUN
ajiss-2461	33	28	.	.	PUNCT
ajiss-2461	34	1	thus	thus	ADV
ajiss-2461	34	2	zakat	zakat	PROPN
ajiss-2461	34	3	's	's	PART
ajiss-2461	34	4	very	very	ADJ
ajiss-2461	34	5	purpose	purpose	NOUN
ajiss-2461	34	6	will	will	AUX
ajiss-2461	34	7	be	be	AUX
ajiss-2461	34	8	defeated	defeat	VERB
ajiss-2461	34	9	.	.	PUNCT
ajiss-2461	35	1	it	it	PRON
ajiss-2461	35	2	is	be	AUX
ajiss-2461	35	3	therefore	therefore	ADV
ajiss-2461	35	4	difficult	difficult	ADJ
ajiss-2461	35	5	to	to	PART
ajiss-2461	35	6	agree	agree	VERB
ajiss-2461	35	7	with	with	ADP
ajiss-2461	35	8	the	the	DET
ajiss-2461	35	9	author	author	NOUN
ajiss-2461	35	10	on	on	ADP
ajiss-2461	35	11	this	this	DET
ajiss-2461	35	12	question	question	NOUN
ajiss-2461	35	13	.	.	PUNCT
ajiss-2461	36	1	in	in	ADP
ajiss-2461	36	2	conclusion	conclusion	NOUN
ajiss-2461	36	3	,	,	PUNCT
ajiss-2461	36	4	the	the	DET
ajiss-2461	36	5	present	present	ADJ
ajiss-2461	36	6	book	book	NOUN
ajiss-2461	36	7	is	be	AUX
ajiss-2461	36	8	a	a	DET
ajiss-2461	36	9	valuable	valuable	ADJ
ajiss-2461	36	10	attempt	attempt	NOUN
ajiss-2461	36	11	at	at	ADP
ajiss-2461	36	12	discussing	discuss	VERB
ajiss-2461	36	13	these	these	DET
ajiss-2461	36	14	issues	issue	NOUN
ajiss-2461	36	15	.	.	PUNCT
ajiss-2461	37	1	students	student	NOUN
ajiss-2461	37	2	of	of	ADP
ajiss-2461	37	3	islamic	islamic	ADJ
ajiss-2461	37	4	accounting	accounting	NOUN
ajiss-2461	37	5	can	can	AUX
ajiss-2461	37	6	derive	derive	VERB
ajiss-2461	37	7	some	some	DET
ajiss-2461	37	8	benefit	benefit	NOUN
ajiss-2461	37	9	and	and	CCONJ
ajiss-2461	37	10	inspiration	inspiration	NOUN
ajiss-2461	37	11	from	from	ADP
ajiss-2461	37	12	it	it	PRON
ajiss-2461	37	13	.	.	PUNCT
ajiss-2461	38	1	muhammad	muhammad	PROPN
ajiss-2461	38	2	akram	akram	PROPN
ajiss-2461	38	3	khan	khan	PROPN
ajiss-2461	38	4	b-4	b-4	PROPN
ajiss-2461	38	5	audit	audit	NOUN
ajiss-2461	38	6	officets	officet	VERB
ajiss-2461	38	7	residences	residence	VERB
ajiss-2461	38	8	gulberg-111	gulberg-111	ADJ
ajiss-2461	38	9	lahore	lahore	NOUN
ajiss-2461	38	10	,	,	PUNCT
ajiss-2461	38	11	pakistan	pakistan	PROPN