id	sid	tid	token	lemma	pos
ajrhss-1305	1	1	american	american	PROPN
ajrhss-1305	1	2	journal	journal	PROPN
ajrhss-1305	1	3	of	of	ADP
ajrhss-1305	1	4	research	research	NOUN
ajrhss-1305	1	5	in	in	ADP
ajrhss-1305	1	6	humanities	humanity	NOUN
ajrhss-1305	1	7	and	and	CCONJ
ajrhss-1305	1	8	social	social	ADJ
ajrhss-1305	1	9	sciences	science	NOUN
ajrhss-1305	1	10	issn	issn	PROPN
ajrhss-1305	1	11	(	(	PUNCT
ajrhss-1305	1	12	e	e	NOUN
ajrhss-1305	1	13	):	):	PUNCT
ajrhss-1305	1	14	2832	2832	NUM
ajrhss-1305	1	15	-	-	SYM
ajrhss-1305	1	16	8019	8019	NUM
ajrhss-1305	1	17	volume	volume	NOUN
ajrhss-1305	1	18	17	17	NUM
ajrhss-1305	1	19	,	,	PUNCT
ajrhss-1305	1	20	|	|	ADV
ajrhss-1305	1	21	oct	oct	PROPN
ajrhss-1305	1	22	.	.	PROPN
ajrhss-1305	1	23	,	,	PUNCT
ajrhss-1305	1	24	2023	2023	NUM
ajrhss-1305	1	25	p	p	NOUN
ajrhss-1305	1	26	a	a	DET
ajrhss-1305	1	27	g	g	NOUN
ajrhss-1305	1	28	e	e	NOUN
ajrhss-1305	2	1	|	|	ADV
ajrhss-1305	2	2	34	34	NUM
ajrhss-1305	2	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-1305	2	4	financial	financial	NOUN
ajrhss-1305	2	5	on	on	ADP
ajrhss-1305	2	6	the	the	DET
ajrhss-1305	2	7	basic	basic	NOUN
ajrhss-1305	2	8	of	of	ADP
ajrhss-1305	2	9	international	international	ADJ
ajrhss-1305	2	10	financial	financial	ADJ
ajrhss-1305	2	11	reporting	reporting	NOUN
ajrhss-1305	2	12	standards	standard	NOUN
ajrhss-1305	2	13	procedure	procedure	NOUN
ajrhss-1305	2	14	for	for	ADP
ajrhss-1305	2	15	drawing	draw	VERB
ajrhss-1305	2	16	up	up	ADP
ajrhss-1305	2	17	reports	report	NOUN
ajrhss-1305	2	18	muxidinov	muxidinov	VERB
ajrhss-1305	2	19	ayubbek	ayubbek	PROPN
ajrhss-1305	2	20	nuritdinovich	nuritdinovich	PROPN
ajrhss-1305	2	21	turan	turan	PROPN
ajrhss-1305	2	22	international	international	PROPN
ajrhss-1305	2	23	university	university	PROPN
ajrhss-1305	2	24	director	director	NOUN
ajrhss-1305	2	25	of	of	ADP
ajrhss-1305	2	26	finance	finance	NOUN
ajrhss-1305	2	27	a	a	DET
ajrhss-1305	2	28	b	b	PROPN
ajrhss-1305	2	29	s	s	ADP
ajrhss-1305	2	30	t	t	PROPN
ajrhss-1305	2	31	r	r	NOUN
ajrhss-1305	2	32	a	a	DET
ajrhss-1305	2	33	c	c	NOUN
ajrhss-1305	2	34	t	t	NOUN
ajrhss-1305	2	35	k	k	X
ajrhss-1305	2	36	e	e	PROPN
ajrhss-1305	2	37	y	y	PROPN
ajrhss-1305	2	38	w	w	NOUN
ajrhss-1305	2	39	o	o	NOUN
ajrhss-1305	2	40	r	r	NOUN
ajrhss-1305	2	41	d	d	PROPN
ajrhss-1305	2	42	s	s	VERB
ajrhss-1305	2	43	this	this	DET
ajrhss-1305	2	44	article	article	NOUN
ajrhss-1305	2	45	provides	provide	VERB
ajrhss-1305	2	46	a	a	DET
ajrhss-1305	2	47	practical	practical	ADJ
ajrhss-1305	2	48	analysis	analysis	NOUN
ajrhss-1305	2	49	of	of	ADP
ajrhss-1305	2	50	the	the	DET
ajrhss-1305	2	51	practical	practical	ADJ
ajrhss-1305	2	52	application	application	NOUN
ajrhss-1305	2	53	of	of	ADP
ajrhss-1305	2	54	international	international	ADJ
ajrhss-1305	2	55	financial	financial	ADJ
ajrhss-1305	2	56	reporting	reporting	NOUN
ajrhss-1305	2	57	standards	standard	NOUN
ajrhss-1305	2	58	in	in	ADP
ajrhss-1305	2	59	uzbekistan	uzbekistan	PROPN
ajrhss-1305	2	60	and	and	CCONJ
ajrhss-1305	2	61	the	the	DET
ajrhss-1305	2	62	problems	problem	NOUN
ajrhss-1305	2	63	in	in	ADP
ajrhss-1305	2	64	the	the	DET
ajrhss-1305	2	65	transition	transition	NOUN
ajrhss-1305	2	66	to	to	ADP
ajrhss-1305	2	67	international	international	ADJ
ajrhss-1305	2	68	financial	financial	ADJ
ajrhss-1305	2	69	reporting	reporting	NOUN
ajrhss-1305	2	70	standards	standard	NOUN
ajrhss-1305	2	71	and	and	CCONJ
ajrhss-1305	2	72	ways	way	NOUN
ajrhss-1305	2	73	to	to	PART
ajrhss-1305	2	74	overcome	overcome	VERB
ajrhss-1305	2	75	them	they	PRON
ajrhss-1305	2	76	.	.	PUNCT
ajrhss-1305	3	1	international	international	ADJ
ajrhss-1305	3	2	financial	financial	ADJ
ajrhss-1305	3	3	reporting	reporting	NOUN
ajrhss-1305	3	4	,	,	PUNCT
ajrhss-1305	3	5	financial	financial	ADJ
ajrhss-1305	3	6	accounting	accounting	NOUN
ajrhss-1305	3	7	and	and	CCONJ
ajrhss-1305	3	8	reporting	reporting	NOUN
ajrhss-1305	3	9	,	,	PUNCT
ajrhss-1305	3	10	international	international	ADJ
ajrhss-1305	3	11	financial	financial	ADJ
ajrhss-1305	3	12	reporting	reporting	NOUN
ajrhss-1305	3	13	standards	standard	NOUN
ajrhss-1305	3	14	.	.	PUNCT
ajrhss-1305	4	1	introduction	introduction	NOUN
ajrhss-1305	4	2	certain	certain	ADJ
ajrhss-1305	4	3	conditions	condition	NOUN
ajrhss-1305	4	4	for	for	ADP
ajrhss-1305	4	5	attracting	attract	VERB
ajrhss-1305	4	6	investments	investment	NOUN
ajrhss-1305	4	7	in	in	ADP
ajrhss-1305	4	8	the	the	DET
ajrhss-1305	4	9	economy	economy	NOUN
ajrhss-1305	4	10	of	of	ADP
ajrhss-1305	4	11	uzbekistan	uzbekistan	PROPN
ajrhss-1305	4	12	to	to	ADP
ajrhss-1305	4	13	the	the	DET
ajrhss-1305	4	14	transparency	transparency	NOUN
ajrhss-1305	4	15	and	and	CCONJ
ajrhss-1305	4	16	accuracy	accuracy	NOUN
ajrhss-1305	4	17	of	of	ADP
ajrhss-1305	4	18	the	the	DET
ajrhss-1305	4	19	activities	activity	NOUN
ajrhss-1305	4	20	of	of	ADP
ajrhss-1305	4	21	economic	economic	ADJ
ajrhss-1305	4	22	entities	entity	NOUN
ajrhss-1305	4	23	of	of	ADP
ajrhss-1305	4	24	our	our	PRON
ajrhss-1305	4	25	homeland	homeland	NOUN
ajrhss-1305	4	26	,	,	PUNCT
ajrhss-1305	4	27	including	include	VERB
ajrhss-1305	4	28	the	the	DET
ajrhss-1305	4	29	creation	creation	NOUN
ajrhss-1305	4	30	it	it	PRON
ajrhss-1305	4	31	is	be	AUX
ajrhss-1305	4	32	necessary	necessary	ADJ
ajrhss-1305	4	33	to	to	PART
ajrhss-1305	4	34	achieve	achieve	VERB
ajrhss-1305	4	35	.	.	PUNCT
ajrhss-1305	5	1	the	the	DET
ajrhss-1305	5	2	implementation	implementation	NOUN
ajrhss-1305	5	3	of	of	ADP
ajrhss-1305	5	4	this	this	DET
ajrhss-1305	5	5	issue	issue	NOUN
ajrhss-1305	5	6	is	be	AUX
ajrhss-1305	5	7	a	a	DET
ajrhss-1305	5	8	whole	whole	ADJ
ajrhss-1305	5	9	range	range	NOUN
ajrhss-1305	5	10	of	of	ADP
ajrhss-1305	5	11	financial	financial	ADJ
ajrhss-1305	5	12	statements	statement	NOUN
ajrhss-1305	5	13	with	with	ADP
ajrhss-1305	5	14	the	the	DET
ajrhss-1305	5	15	application	application	NOUN
ajrhss-1305	5	16	of	of	ADP
ajrhss-1305	5	17	the	the	DET
ajrhss-1305	5	18	international	international	ADJ
ajrhss-1305	5	19	standards	standard	NOUN
ajrhss-1305	5	20	of	of	ADP
ajrhss-1305	5	21	financial	financial	ADJ
ajrhss-1305	5	22	reporting	reporting	NOUN
ajrhss-1305	5	23	–	–	PUNCT
ajrhss-1305	5	24	made	make	VERB
ajrhss-1305	5	25	world	world	NOUN
ajrhss-1305	5	26	standards	standard	NOUN
ajrhss-1305	5	27	related	relate	VERB
ajrhss-1305	5	28	.	.	PUNCT
ajrhss-1305	6	1	when	when	SCONJ
ajrhss-1305	6	2	uzbekistan	uzbekistan	PROPN
ajrhss-1305	6	3	gained	gain	VERB
ajrhss-1305	6	4	independence	independence	NOUN
ajrhss-1305	6	5	,	,	PUNCT
ajrhss-1305	6	6	it	it	PRON
ajrhss-1305	6	7	fell	fall	VERB
ajrhss-1305	6	8	into	into	ADP
ajrhss-1305	6	9	the	the	DET
ajrhss-1305	6	10	movement	movement	NOUN
ajrhss-1305	6	11	towards	towards	ADP
ajrhss-1305	6	12	the	the	DET
ajrhss-1305	6	13	market	market	NOUN
ajrhss-1305	6	14	economy	economy	NOUN
ajrhss-1305	6	15	.	.	PUNCT
ajrhss-1305	7	1	in	in	ADP
ajrhss-1305	7	2	the	the	DET
ajrhss-1305	7	3	process	process	NOUN
ajrhss-1305	7	4	,	,	PUNCT
ajrhss-1305	7	5	the	the	DET
ajrhss-1305	7	6	soviet	soviet	ADJ
ajrhss-1305	7	7	accounting	accounting	NOUN
ajrhss-1305	7	8	methods	method	NOUN
ajrhss-1305	7	9	were	be	AUX
ajrhss-1305	7	10	abandoned	abandon	VERB
ajrhss-1305	7	11	and	and	CCONJ
ajrhss-1305	7	12	financial	financial	ADJ
ajrhss-1305	7	13	statements	statement	NOUN
ajrhss-1305	7	14	began	begin	VERB
ajrhss-1305	7	15	to	to	PART
ajrhss-1305	7	16	move	move	VERB
ajrhss-1305	7	17	towards	towards	ADP
ajrhss-1305	7	18	the	the	DET
ajrhss-1305	7	19	principles	principle	NOUN
ajrhss-1305	7	20	adopted	adopt	VERB
ajrhss-1305	7	21	in	in	ADP
ajrhss-1305	7	22	the	the	DET
ajrhss-1305	7	23	world	world	NOUN
ajrhss-1305	7	24	.	.	PUNCT
ajrhss-1305	8	1	in	in	ADP
ajrhss-1305	8	2	particular	particular	ADJ
ajrhss-1305	8	3	,	,	PUNCT
ajrhss-1305	8	4	as	as	SCONJ
ajrhss-1305	8	5	enshrined	enshrine	VERB
ajrhss-1305	8	6	in	in	ADP
ajrhss-1305	8	7	the	the	DET
ajrhss-1305	8	8	law	law	NOUN
ajrhss-1305	8	9	various	various	ADJ
ajrhss-1305	8	10	national	national	ADJ
ajrhss-1305	8	11	accounting	accounting	NOUN
ajrhss-1305	8	12	standards	standard	NOUN
ajrhss-1305	8	13	have	have	AUX
ajrhss-1305	8	14	been	be	AUX
ajrhss-1305	8	15	developed	develop	VERB
ajrhss-1305	8	16	,	,	PUNCT
ajrhss-1305	8	17	under	under	ADP
ajrhss-1305	8	18	the	the	DET
ajrhss-1305	8	19	associations	association	NOUN
ajrhss-1305	8	20	of	of	ADP
ajrhss-1305	8	21	accountants	accountant	NOUN
ajrhss-1305	8	22	international	international	ADJ
ajrhss-1305	8	23	accounting	accounting	NOUN
ajrhss-1305	8	24	practice	practice	NOUN
ajrhss-1305	8	25	training	training	NOUN
ajrhss-1305	8	26	and	and	CCONJ
ajrhss-1305	8	27	certification	certification	NOUN
ajrhss-1305	8	28	systems	system	NOUN
ajrhss-1305	8	29	for	for	ADP
ajrhss-1305	8	30	accountants	accountant	NOUN
ajrhss-1305	8	31	formed	form	VERB
ajrhss-1305	8	32	.	.	PUNCT
ajrhss-1305	9	1	legislation	legislation	NOUN
ajrhss-1305	9	2	,	,	PUNCT
ajrhss-1305	9	3	education	education	NOUN
ajrhss-1305	9	4	and	and	CCONJ
ajrhss-1305	9	5	professional	professional	ADJ
ajrhss-1305	9	6	development	development	NOUN
ajrhss-1305	9	7	in	in	ADP
ajrhss-1305	9	8	uzbekistan	uzbekistan	PROPN
ajrhss-1305	9	9	it	it	PRON
ajrhss-1305	9	10	was	be	AUX
ajrhss-1305	9	11	expected	expect	VERB
ajrhss-1305	9	12	that	that	SCONJ
ajrhss-1305	9	13	the	the	DET
ajrhss-1305	9	14	end	end	NOUN
ajrhss-1305	9	15	of	of	ADP
ajrhss-1305	9	16	their	their	PRON
ajrhss-1305	9	17	practice	practice	NOUN
ajrhss-1305	9	18	would	would	AUX
ajrhss-1305	9	19	lead	lead	VERB
ajrhss-1305	9	20	to	to	ADP
ajrhss-1305	9	21	full	full	ADJ
ajrhss-1305	9	22	harmonization	harmonization	NOUN
ajrhss-1305	9	23	with	with	ADP
ajrhss-1305	9	24	the	the	DET
ajrhss-1305	9	25	mhxs	mhxs	NOUN
ajrhss-1305	9	26	.	.	PUNCT
ajrhss-1305	10	1	of	of	ADP
ajrhss-1305	10	2	the	the	DET
ajrhss-1305	10	3	economic	economic	ADJ
ajrhss-1305	10	4	entities	entity	NOUN
ajrhss-1305	10	5	operating	operate	VERB
ajrhss-1305	10	6	in	in	ADP
ajrhss-1305	10	7	our	our	PRON
ajrhss-1305	10	8	republic	republic	NOUN
ajrhss-1305	10	9	in	in	ADP
ajrhss-1305	10	10	recent	recent	ADJ
ajrhss-1305	10	11	years	year	NOUN
ajrhss-1305	10	12	the	the	DET
ajrhss-1305	10	13	scope	scope	NOUN
ajrhss-1305	10	14	of	of	ADP
ajrhss-1305	10	15	international	international	ADJ
ajrhss-1305	10	16	relations	relation	NOUN
ajrhss-1305	10	17	with	with	ADP
ajrhss-1305	10	18	foreign	foreign	ADJ
ajrhss-1305	10	19	partners	partner	NOUN
ajrhss-1305	10	20	is	be	AUX
ajrhss-1305	10	21	significantly	significantly	ADV
ajrhss-1305	10	22	expanding	expand	VERB
ajrhss-1305	10	23	,	,	PUNCT
ajrhss-1305	10	24	and	and	CCONJ
ajrhss-1305	10	25	its	its	PRON
ajrhss-1305	10	26	own	own	ADJ
ajrhss-1305	10	27	the	the	DET
ajrhss-1305	10	28	volume	volume	NOUN
ajrhss-1305	10	29	of	of	ADP
ajrhss-1305	10	30	foreign	foreign	ADJ
ajrhss-1305	10	31	users	user	NOUN
ajrhss-1305	10	32	from	from	ADP
ajrhss-1305	10	33	selfaccounting	selfaccounte	VERB
ajrhss-1305	10	34	reports	report	NOUN
ajrhss-1305	10	35	is	be	AUX
ajrhss-1305	10	36	also	also	ADV
ajrhss-1305	10	37	increasing.this	increasing.this	PRON
ajrhss-1305	10	38	in	in	ADP
ajrhss-1305	10	39	relation	relation	NOUN
ajrhss-1305	10	40	to	to	ADP
ajrhss-1305	10	41	the	the	DET
ajrhss-1305	10	42	financial	financial	ADJ
ajrhss-1305	10	43	statements	statement	NOUN
ajrhss-1305	10	44	made	make	VERB
ajrhss-1305	10	45	under	under	ADP
ajrhss-1305	10	46	bhms	bhm	NOUN
ajrhss-1305	10	47	of	of	ADP
ajrhss-1305	10	48	companies	company	NOUN
ajrhss-1305	10	49	for	for	ADP
ajrhss-1305	10	50	joint	joint	ADJ
ajrhss-1305	10	51	stock	stock	NOUN
ajrhss-1305	10	52	companies	company	NOUN
ajrhss-1305	10	53	whose	whose	DET
ajrhss-1305	10	54	shares	share	NOUN
ajrhss-1305	10	55	are	be	AUX
ajrhss-1305	10	56	listed	list	VERB
ajrhss-1305	10	57	in	in	ADP
ajrhss-1305	10	58	international	international	ADJ
ajrhss-1305	10	59	stock	stock	NOUN
ajrhss-1305	10	60	markets	market	NOUN
ajrhss-1305	10	61	.	.	PUNCT
ajrhss-1305	11	1	the	the	DET
ajrhss-1305	11	2	issue	issue	NOUN
ajrhss-1305	11	3	of	of	ADP
ajrhss-1305	11	4	change	change	NOUN
ajrhss-1305	11	5	in	in	ADP
ajrhss-1305	11	6	accordance	accordance	NOUN
ajrhss-1305	11	7	with	with	ADP
ajrhss-1305	11	8	the	the	DET
ajrhss-1305	11	9	mhxs	mhxs	NOUN
ajrhss-1305	11	10	is	be	AUX
ajrhss-1305	11	11	of	of	ADP
ajrhss-1305	11	12	urgent	urgent	ADJ
ajrhss-1305	11	13	importance	importance	NOUN
ajrhss-1305	11	14	.	.	PUNCT
ajrhss-1305	12	1	republic	republic	NOUN
ajrhss-1305	12	2	financial	financial	ADJ
ajrhss-1305	12	3	statements	statement	NOUN
ajrhss-1305	12	4	by	by	ADP
ajrhss-1305	12	5	international	international	ADJ
ajrhss-1305	12	6	standards	standard	NOUN
ajrhss-1305	12	7	the	the	DET
ajrhss-1305	12	8	first	first	ADJ
ajrhss-1305	12	9	step	step	NOUN
ajrhss-1305	12	10	towards	towards	ADP
ajrhss-1305	12	11	the	the	DET
ajrhss-1305	12	12	transformation	transformation	NOUN
ajrhss-1305	12	13	process	process	NOUN
ajrhss-1305	12	14	is	be	AUX
ajrhss-1305	12	15	the	the	DET
ajrhss-1305	12	16	impact	impact	NOUN
ajrhss-1305	12	17	on	on	ADP
ajrhss-1305	12	18	the	the	DET
ajrhss-1305	12	19	accounting	accounting	NOUN
ajrhss-1305	12	20	process	process	NOUN
ajrhss-1305	12	21	some	some	DET
ajrhss-1305	12	22	methods	method	NOUN
ajrhss-1305	12	23	of	of	ADP
ajrhss-1305	12	24	maintaining	maintain	VERB
ajrhss-1305	12	25	local	local	ADJ
ajrhss-1305	12	26	accounting	accounting	NOUN
ajrhss-1305	12	27	that	that	PRON
ajrhss-1305	12	28	can	can	AUX
ajrhss-1305	12	29	be	be	AUX
ajrhss-1305	12	30	done	do	VERB
ajrhss-1305	12	31	are	be	AUX
ajrhss-1305	12	32	universally	universally	ADV
ajrhss-1305	12	33	recognized	recognize	VERB
ajrhss-1305	12	34	is	be	AUX
ajrhss-1305	12	35	to	to	PART
ajrhss-1305	12	36	determine	determine	VERB
ajrhss-1305	12	37	whether	whether	SCONJ
ajrhss-1305	12	38	they	they	PRON
ajrhss-1305	12	39	are	be	AUX
ajrhss-1305	12	40	not	not	PART
ajrhss-1305	12	41	suitable	suitable	ADJ
ajrhss-1305	12	42	for	for	ADP
ajrhss-1305	12	43	practice	practice	NOUN
ajrhss-1305	12	44	.	.	PUNCT
ajrhss-1305	13	1	these	these	DET
ajrhss-1305	13	2	methods	method	NOUN
ajrhss-1305	13	3	require	require	VERB
ajrhss-1305	13	4	the	the	DET
ajrhss-1305	13	5	mhxs	mhxs	NOUN
ajrhss-1305	13	6	to	to	PART
ajrhss-1305	13	7	impose	impose	VERB
ajrhss-1305	13	8	necessary	necessary	ADJ
ajrhss-1305	13	9	to	to	PART
ajrhss-1305	13	10	make	make	VERB
ajrhss-1305	13	11	appropriate	appropriate	ADJ
ajrhss-1305	13	12	adjustments	adjustment	NOUN
ajrhss-1305	13	13	.	.	PUNCT
ajrhss-1305	14	1	the	the	DET
ajrhss-1305	14	2	essence	essence	NOUN
ajrhss-1305	14	3	of	of	ADP
ajrhss-1305	14	4	the	the	DET
ajrhss-1305	14	5	transformation	transformation	NOUN
ajrhss-1305	14	6	process	process	NOUN
ajrhss-1305	14	7	is	be	AUX
ajrhss-1305	14	8	in	in	ADP
ajrhss-1305	14	9	the	the	DET
ajrhss-1305	14	10	account	account	NOUN
ajrhss-1305	14	11	on	on	ADP
ajrhss-1305	14	12	bhms	bhm	NOUN
ajrhss-1305	14	13	and	and	CCONJ
ajrhss-1305	14	14	on	on	ADP
ajrhss-1305	14	15	mhxs	mhxs	NOUN
ajrhss-1305	14	16	it	it	PRON
ajrhss-1305	14	17	is	be	AUX
ajrhss-1305	14	18	necessary	necessary	ADJ
ajrhss-1305	14	19	to	to	PART
ajrhss-1305	14	20	identify	identify	VERB
ajrhss-1305	14	21	existing	exist	VERB
ajrhss-1305	14	22	discrepancies	discrepancy	NOUN
ajrhss-1305	14	23	as	as	ADV
ajrhss-1305	14	24	well	well	ADV
ajrhss-1305	14	25	as	as	ADP
ajrhss-1305	14	26	reports	report	NOUN
ajrhss-1305	14	27	compiled	compile	VERB
ajrhss-1305	14	28	on	on	ADP
ajrhss-1305	14	29	the	the	DET
ajrhss-1305	14	30	basis	basis	NOUN
ajrhss-1305	14	31	of	of	ADP
ajrhss-1305	14	32	bhms	bhm	NOUN
ajrhss-1305	14	33	consists	consist	VERB
ajrhss-1305	14	34	of	of	ADP
ajrhss-1305	14	35	making	make	VERB
ajrhss-1305	14	36	adjustments	adjustment	NOUN
ajrhss-1305	14	37	.	.	PUNCT
ajrhss-1305	15	1	modification	modification	NOUN
ajrhss-1305	15	2	of	of	ADP
ajrhss-1305	15	3	bhms	bhm	NOUN
ajrhss-1305	15	4	-	-	PUNCT
ajrhss-1305	15	5	based	base	VERB
ajrhss-1305	15	6	reports	report	NOUN
ajrhss-1305	15	7	specialists	specialist	NOUN
ajrhss-1305	15	8	invited	invite	VERB
ajrhss-1305	15	9	both	both	PRON
ajrhss-1305	15	10	by	by	ADP
ajrhss-1305	15	11	their	their	PRON
ajrhss-1305	15	12	own	own	ADJ
ajrhss-1305	15	13	forces	force	NOUN
ajrhss-1305	15	14	and	and	CCONJ
ajrhss-1305	15	15	from	from	ADP
ajrhss-1305	15	16	abroad	abroad	ADV
ajrhss-1305	15	17	of	of	ADP
ajrhss-1305	15	18	joint	joint	ADJ
ajrhss-1305	15	19	-	-	PUNCT
ajrhss-1305	15	20	stock	stock	NOUN
ajrhss-1305	15	21	companies	company	NOUN
ajrhss-1305	15	22	can	can	AUX
ajrhss-1305	15	23	also	also	ADV
ajrhss-1305	15	24	be	be	AUX
ajrhss-1305	15	25	done	do	VERB
ajrhss-1305	15	26	with	with	ADP
ajrhss-1305	15	27	the	the	DET
ajrhss-1305	15	28	help	help	NOUN
ajrhss-1305	15	29	of	of	ADP
ajrhss-1305	15	30	.	.	PUNCT
ajrhss-1305	16	1	in	in	ADP
ajrhss-1305	16	2	practice	practice	NOUN
ajrhss-1305	16	3	,	,	PUNCT
ajrhss-1305	16	4	often	often	ADV
ajrhss-1305	16	5	the	the	DET
ajrhss-1305	16	6	second	second	ADJ
ajrhss-1305	16	7	american	american	ADJ
ajrhss-1305	16	8	journal	journal	NOUN
ajrhss-1305	16	9	of	of	ADP
ajrhss-1305	16	10	research	research	NOUN
ajrhss-1305	16	11	in	in	ADP
ajrhss-1305	16	12	humanities	humanity	NOUN
ajrhss-1305	16	13	and	and	CCONJ
ajrhss-1305	16	14	social	social	ADJ
ajrhss-1305	16	15	sciences	science	NOUN
ajrhss-1305	16	16	volume	volume	NOUN
ajrhss-1305	16	17	17	17	NUM
ajrhss-1305	16	18	oct	oct	PROPN
ajrhss-1305	16	19	.	.	PROPN
ajrhss-1305	16	20	,	,	PUNCT
ajrhss-1305	16	21	2023	2023	NUM
ajrhss-1305	16	22	p	p	NOUN
ajrhss-1305	17	1	a	a	DET
ajrhss-1305	17	2	g	g	NOUN
ajrhss-1305	17	3	e	e	NOUN
ajrhss-1305	17	4	|	|	ADV
ajrhss-1305	17	5	35	35	NUM
ajrhss-1305	17	6	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-1305	17	7	method	method	NOUN
ajrhss-1305	17	8	it	it	PRON
ajrhss-1305	17	9	is	be	AUX
ajrhss-1305	17	10	used	use	VERB
ajrhss-1305	17	11	because	because	SCONJ
ajrhss-1305	17	12	the	the	DET
ajrhss-1305	17	13	execution	execution	NOUN
ajrhss-1305	17	14	of	of	ADP
ajrhss-1305	17	15	change	change	NOUN
ajrhss-1305	17	16	processes	process	NOUN
ajrhss-1305	17	17	is	be	AUX
ajrhss-1305	17	18	both	both	PRON
ajrhss-1305	17	19	local	local	ADJ
ajrhss-1305	17	20	and	and	CCONJ
ajrhss-1305	17	21	international	international	ADJ
ajrhss-1305	17	22	account	account	NOUN
ajrhss-1305	17	23	with	with	ADP
ajrhss-1305	17	24	the	the	DET
ajrhss-1305	17	25	need	need	NOUN
ajrhss-1305	17	26	to	to	PART
ajrhss-1305	17	27	know	know	VERB
ajrhss-1305	17	28	perfectly	perfectly	ADV
ajrhss-1305	17	29	the	the	DET
ajrhss-1305	17	30	technique	technique	NOUN
ajrhss-1305	17	31	of	of	ADP
ajrhss-1305	17	32	changing	change	VERB
ajrhss-1305	17	33	standards	standard	NOUN
ajrhss-1305	17	34	and	and	CCONJ
ajrhss-1305	17	35	reports	report	NOUN
ajrhss-1305	17	36	related	relate	VERB
ajrhss-1305	17	37	.	.	PUNCT
ajrhss-1305	18	1	these	these	PRON
ajrhss-1305	18	2	are	be	AUX
ajrhss-1305	18	3	the	the	DET
ajrhss-1305	18	4	qualified	qualified	ADJ
ajrhss-1305	18	5	professionals	professional	NOUN
ajrhss-1305	18	6	that	that	PRON
ajrhss-1305	18	7	businesses	business	NOUN
ajrhss-1305	18	8	offer	offer	AUX
ajrhss-1305	18	9	-	-	PUNCT
ajrhss-1305	18	10	auditing	audit	VERB
ajrhss-1305	18	11	employees	employee	NOUN
ajrhss-1305	18	12	of	of	ADP
ajrhss-1305	18	13	organizations	organization	NOUN
ajrhss-1305	18	14	are	be	AUX
ajrhss-1305	18	15	counted	count	VERB
ajrhss-1305	18	16	.	.	PUNCT
ajrhss-1305	19	1	to	to	PART
ajrhss-1305	19	2	establish	establish	VERB
ajrhss-1305	19	3	accounting	accounting	NOUN
ajrhss-1305	19	4	and	and	CCONJ
ajrhss-1305	19	5	reporting	reporting	NOUN
ajrhss-1305	19	6	in	in	ADP
ajrhss-1305	19	7	accordance	accordance	NOUN
ajrhss-1305	19	8	with	with	ADP
ajrhss-1305	19	9	the	the	DET
ajrhss-1305	19	10	requirements	requirement	NOUN
ajrhss-1305	19	11	of	of	ADP
ajrhss-1305	19	12	national	national	ADJ
ajrhss-1305	19	13	legislation	legislation	NOUN
ajrhss-1305	19	14	financial	financial	ADJ
ajrhss-1305	19	15	on	on	ADP
ajrhss-1305	19	16	mhxs	mhxs	NOUN
ajrhss-1305	19	17	for	for	ADP
ajrhss-1305	19	18	joint	joint	ADJ
ajrhss-1305	19	19	-	-	PUNCT
ajrhss-1305	19	20	stock	stock	NOUN
ajrhss-1305	19	21	companies	company	NOUN
ajrhss-1305	19	22	of	of	ADP
ajrhss-1305	19	23	our	our	PRON
ajrhss-1305	19	24	republic	republic	NOUN
ajrhss-1305	19	25	forced	force	VERB
ajrhss-1305	19	26	there	there	PRON
ajrhss-1305	19	27	are	be	VERB
ajrhss-1305	19	28	two	two	NUM
ajrhss-1305	19	29	types	type	NOUN
ajrhss-1305	19	30	of	of	ADP
ajrhss-1305	19	31	report	report	NOUN
ajrhss-1305	19	32	preparation	preparation	NOUN
ajrhss-1305	19	33	technologies	technology	NOUN
ajrhss-1305	19	34	-	-	PUNCT
ajrhss-1305	19	35	parallel	parallel	ADJ
ajrhss-1305	19	36	accounting	accounting	NOUN
ajrhss-1305	19	37	and	and	CCONJ
ajrhss-1305	19	38	modification	modification	NOUN
ajrhss-1305	19	39	(	(	PUNCT
ajrhss-1305	19	40	transformation	transformation	NOUN
ajrhss-1305	19	41	)	)	PUNCT
ajrhss-1305	19	42	.	.	PUNCT
ajrhss-1305	20	1	however	however	ADV
ajrhss-1305	20	2	,	,	PUNCT
ajrhss-1305	20	3	parallel	parallel	ADJ
ajrhss-1305	20	4	accounting	accounting	NOUN
ajrhss-1305	20	5	is	be	AUX
ajrhss-1305	20	6	unprofitable	unprofitable	ADJ
ajrhss-1305	20	7	from	from	ADP
ajrhss-1305	20	8	labor	labor	NOUN
ajrhss-1305	20	9	resources	resource	NOUN
ajrhss-1305	20	10	it	it	PRON
ajrhss-1305	20	11	is	be	AUX
ajrhss-1305	20	12	considered	consider	VERB
ajrhss-1305	20	13	ineffective	ineffective	ADJ
ajrhss-1305	20	14	due	due	ADJ
ajrhss-1305	20	15	to	to	ADP
ajrhss-1305	20	16	increased	increase	VERB
ajrhss-1305	20	17	use	use	NOUN
ajrhss-1305	20	18	and	and	CCONJ
ajrhss-1305	20	19	labor	labor	NOUN
ajrhss-1305	20	20	costs	cost	NOUN
ajrhss-1305	20	21	.	.	PUNCT
ajrhss-1305	21	1	current	current	VERB
ajrhss-1305	21	2	the	the	DET
ajrhss-1305	21	3	question	question	NOUN
ajrhss-1305	21	4	of	of	ADP
ajrhss-1305	21	5	applying	apply	VERB
ajrhss-1305	21	6	parallel	parallel	ADJ
ajrhss-1305	21	7	accounting	accounting	NOUN
ajrhss-1305	21	8	or	or	CCONJ
ajrhss-1305	21	9	report	report	VERB
ajrhss-1305	21	10	modification	modification	NOUN
ajrhss-1305	21	11	at	at	ADP
ajrhss-1305	21	12	the	the	DET
ajrhss-1305	21	13	time	time	NOUN
ajrhss-1305	21	14	it	it	PRON
ajrhss-1305	21	15	is	be	AUX
ajrhss-1305	21	16	not	not	PART
ajrhss-1305	21	17	regulated	regulate	VERB
ajrhss-1305	21	18	by	by	ADP
ajrhss-1305	21	19	legislation	legislation	NOUN
ajrhss-1305	21	20	and	and	CCONJ
ajrhss-1305	21	21	the	the	DET
ajrhss-1305	21	22	management	management	NOUN
ajrhss-1305	21	23	of	of	ADP
ajrhss-1305	21	24	a	a	DET
ajrhss-1305	21	25	joint	joint	ADJ
ajrhss-1305	21	26	-	-	PUNCT
ajrhss-1305	21	27	stock	stock	NOUN
ajrhss-1305	21	28	company	company	NOUN
ajrhss-1305	21	29	a	a	DET
ajrhss-1305	21	30	reference	reference	NOUN
ajrhss-1305	21	31	is	be	AUX
ajrhss-1305	21	32	made	make	VERB
ajrhss-1305	21	33	to	to	ADP
ajrhss-1305	21	34	the	the	DET
ajrhss-1305	21	35	discretion	discretion	NOUN
ajrhss-1305	21	36	,	,	PUNCT
ajrhss-1305	21	37	so	so	SCONJ
ajrhss-1305	21	38	that	that	SCONJ
ajrhss-1305	21	39	both	both	DET
ajrhss-1305	21	40	technologies	technology	NOUN
ajrhss-1305	21	41	can	can	AUX
ajrhss-1305	21	42	be	be	AUX
ajrhss-1305	21	43	compared	compare	VERB
ajrhss-1305	21	44	.	.	PUNCT
ajrhss-1305	22	1	the	the	DET
ajrhss-1305	22	2	main	main	ADJ
ajrhss-1305	22	3	essence	essence	NOUN
ajrhss-1305	22	4	of	of	ADP
ajrhss-1305	22	5	the	the	DET
ajrhss-1305	22	6	change	change	NOUN
ajrhss-1305	22	7	of	of	ADP
ajrhss-1305	22	8	reports	report	NOUN
ajrhss-1305	22	9	is	be	AUX
ajrhss-1305	22	10	the	the	DET
ajrhss-1305	22	11	re	re	NOUN
ajrhss-1305	22	12	-	-	NOUN
ajrhss-1305	22	13	creation	creation	NOUN
ajrhss-1305	22	14	of	of	ADP
ajrhss-1305	22	15	schemes	scheme	NOUN
ajrhss-1305	22	16	and	and	CCONJ
ajrhss-1305	22	17	operations	operation	NOUN
ajrhss-1305	22	18	classification	classification	NOUN
ajrhss-1305	22	19	and	and	CCONJ
ajrhss-1305	22	20	adjustments	adjustment	NOUN
ajrhss-1305	22	21	to	to	ADP
ajrhss-1305	22	22	the	the	DET
ajrhss-1305	22	23	data	datum	NOUN
ajrhss-1305	22	24	of	of	ADP
ajrhss-1305	22	25	the	the	DET
ajrhss-1305	22	26	accounting	accounting	NOUN
ajrhss-1305	22	27	system	system	NOUN
ajrhss-1305	22	28	of	of	ADP
ajrhss-1305	22	29	uzbekistan	uzbekistan	PROPN
ajrhss-1305	22	30	in	in	ADP
ajrhss-1305	22	31	accordance	accordance	NOUN
ajrhss-1305	22	32	with	with	ADP
ajrhss-1305	22	33	the	the	DET
ajrhss-1305	22	34	mhxs	mhxs	NOUN
ajrhss-1305	22	35	conversion	conversion	PROPN
ajrhss-1305	22	36	(	(	PUNCT
ajrhss-1305	22	37	modification	modification	NOUN
ajrhss-1305	22	38	)	)	PUNCT
ajrhss-1305	22	39	of	of	ADP
ajrhss-1305	22	40	bhms	bhm	NOUN
ajrhss-1305	22	41	reports	report	NOUN
ajrhss-1305	22	42	by	by	ADP
ajrhss-1305	22	43	input	input	NOUN
ajrhss-1305	22	44	and	and	CCONJ
ajrhss-1305	22	45	consists	consist	VERB
ajrhss-1305	22	46	of	of	ADP
ajrhss-1305	22	47	adaptation	adaptation	NOUN
ajrhss-1305	22	48	.	.	PUNCT
ajrhss-1305	23	1	and	and	CCONJ
ajrhss-1305	23	2	the	the	DET
ajrhss-1305	23	3	essence	essence	NOUN
ajrhss-1305	23	4	of	of	ADP
ajrhss-1305	23	5	parallel	parallel	ADJ
ajrhss-1305	23	6	accounting	accounting	NOUN
ajrhss-1305	23	7	is	be	AUX
ajrhss-1305	23	8	that	that	SCONJ
ajrhss-1305	23	9	,	,	PUNCT
ajrhss-1305	23	10	all	all	DET
ajrhss-1305	23	11	operations	operation	NOUN
ajrhss-1305	23	12	of	of	ADP
ajrhss-1305	23	13	the	the	DET
ajrhss-1305	23	14	enterprise	enterprise	NOUN
ajrhss-1305	23	15	are	be	AUX
ajrhss-1305	23	16	accounted	account	VERB
ajrhss-1305	23	17	for	for	ADP
ajrhss-1305	23	18	by	by	ADP
ajrhss-1305	23	19	both	both	DET
ajrhss-1305	23	20	bhms	bhm	NOUN
ajrhss-1305	23	21	and	and	CCONJ
ajrhss-1305	23	22	mhxs	mhxs	NOUN
ajrhss-1305	23	23	is	be	AUX
ajrhss-1305	23	24	reflected	reflect	VERB
ajrhss-1305	23	25	.	.	PUNCT
ajrhss-1305	24	1	two	two	NUM
ajrhss-1305	24	2	head	head	NOUN
ajrhss-1305	24	3	books	book	NOUN
ajrhss-1305	24	4	:	:	PUNCT
ajrhss-1305	24	5	head	head	NOUN
ajrhss-1305	24	6	book	book	NOUN
ajrhss-1305	24	7	on	on	ADP
ajrhss-1305	24	8	bhms	bhm	NOUN
ajrhss-1305	24	9	and	and	CCONJ
ajrhss-1305	24	10	head	head	VERB
ajrhss-1305	24	11	on	on	ADP
ajrhss-1305	24	12	mhxs	mhxs	NOUN
ajrhss-1305	24	13	the	the	DET
ajrhss-1305	24	14	book	book	NOUN
ajrhss-1305	24	15	is	be	AUX
ajrhss-1305	24	16	run	run	VERB
ajrhss-1305	24	17	in	in	ADP
ajrhss-1305	24	18	parallel	parallel	NOUN
ajrhss-1305	24	19	.	.	PUNCT
ajrhss-1305	25	1	if	if	SCONJ
ajrhss-1305	25	2	the	the	DET
ajrhss-1305	25	3	specified	specify	VERB
ajrhss-1305	25	4	technologies	technology	NOUN
ajrhss-1305	25	5	in	in	ADP
ajrhss-1305	25	6	terms	term	NOUN
ajrhss-1305	25	7	of	of	ADP
ajrhss-1305	25	8	the	the	DET
ajrhss-1305	25	9	labor	labor	NOUN
ajrhss-1305	25	10	capacity	capacity	NOUN
ajrhss-1305	25	11	of	of	ADP
ajrhss-1305	25	12	the	the	DET
ajrhss-1305	25	13	process	process	NOUN
ajrhss-1305	25	14	as	as	ADP
ajrhss-1305	25	15	an	an	DET
ajrhss-1305	25	16	assessment	assessment	NOUN
ajrhss-1305	25	17	,	,	PUNCT
ajrhss-1305	25	18	the	the	DET
ajrhss-1305	25	19	composition	composition	NOUN
ajrhss-1305	25	20	and	and	CCONJ
ajrhss-1305	25	21	labor	labor	NOUN
ajrhss-1305	25	22	of	of	ADP
ajrhss-1305	25	23	making	make	VERB
ajrhss-1305	25	24	adjustments	adjustment	NOUN
ajrhss-1305	25	25	to	to	ADP
ajrhss-1305	25	26	the	the	DET
ajrhss-1305	25	27	change	change	NOUN
ajrhss-1305	25	28	of	of	ADP
ajrhss-1305	25	29	the	the	DET
ajrhss-1305	25	30	report	report	NOUN
ajrhss-1305	25	31	capacity	capacity	NOUN
ajrhss-1305	25	32	is	be	AUX
ajrhss-1305	25	33	significant	significant	ADJ
ajrhss-1305	25	34	due	due	ADP
ajrhss-1305	25	35	to	to	ADP
ajrhss-1305	25	36	the	the	DET
ajrhss-1305	25	37	constant	constant	ADJ
ajrhss-1305	25	38	process	process	NOUN
ajrhss-1305	25	39	of	of	ADP
ajrhss-1305	25	40	approaching	approach	VERB
ajrhss-1305	25	41	national	national	ADJ
ajrhss-1305	25	42	and	and	CCONJ
ajrhss-1305	25	43	international	international	ADJ
ajrhss-1305	25	44	standards	standard	NOUN
ajrhss-1305	25	45	can	can	AUX
ajrhss-1305	25	46	be	be	AUX
ajrhss-1305	25	47	reduced	reduce	VERB
ajrhss-1305	25	48	in	in	ADP
ajrhss-1305	25	49	level	level	NOUN
ajrhss-1305	25	50	.	.	PUNCT
ajrhss-1305	26	1	at	at	ADP
ajrhss-1305	26	2	the	the	DET
ajrhss-1305	26	3	same	same	ADJ
ajrhss-1305	26	4	time	time	NOUN
ajrhss-1305	26	5	,	,	PUNCT
ajrhss-1305	26	6	parallel	parallel	ADJ
ajrhss-1305	26	7	accounting	accounting	NOUN
ajrhss-1305	26	8	is	be	AUX
ajrhss-1305	26	9	the	the	DET
ajrhss-1305	26	10	whole	whole	ADJ
ajrhss-1305	26	11	affects	affect	VERB
ajrhss-1305	26	12	the	the	DET
ajrhss-1305	26	13	process	process	NOUN
ajrhss-1305	26	14	of	of	ADP
ajrhss-1305	26	15	accounting	accounting	NOUN
ajrhss-1305	26	16	and	and	CCONJ
ajrhss-1305	26	17	reporting	reporting	NOUN
ajrhss-1305	26	18	,	,	PUNCT
ajrhss-1305	26	19	as	as	ADP
ajrhss-1305	26	20	a	a	DET
ajrhss-1305	26	21	result	result	NOUN
ajrhss-1305	26	22	of	of	ADP
ajrhss-1305	26	23	which	which	DET
ajrhss-1305	26	24	revision	revision	NOUN
ajrhss-1305	26	25	of	of	ADP
ajrhss-1305	26	26	the	the	DET
ajrhss-1305	26	27	accounting	accounting	NOUN
ajrhss-1305	26	28	policy	policy	NOUN
ajrhss-1305	26	29	of	of	ADP
ajrhss-1305	26	30	the	the	DET
ajrhss-1305	26	31	joint	joint	ADJ
ajrhss-1305	26	32	-	-	PUNCT
ajrhss-1305	26	33	stock	stock	NOUN
ajrhss-1305	26	34	company	company	NOUN
ajrhss-1305	26	35	and	and	CCONJ
ajrhss-1305	26	36	its	its	PRON
ajrhss-1305	26	37	corresponding	correspond	VERB
ajrhss-1305	26	38	making	making	NOUN
ajrhss-1305	26	39	adjustments	adjustment	NOUN
ajrhss-1305	26	40	will	will	AUX
ajrhss-1305	26	41	be	be	AUX
ajrhss-1305	26	42	inevitable	inevitable	ADJ
ajrhss-1305	26	43	.	.	PUNCT
ajrhss-1305	27	1	as	as	ADP
ajrhss-1305	27	2	for	for	ADP
ajrhss-1305	27	3	the	the	DET
ajrhss-1305	27	4	direct	direct	ADJ
ajrhss-1305	27	5	use	use	NOUN
ajrhss-1305	27	6	of	of	ADP
ajrhss-1305	27	7	human	human	ADJ
ajrhss-1305	27	8	resources	resource	NOUN
ajrhss-1305	27	9	,	,	PUNCT
ajrhss-1305	27	10	the	the	DET
ajrhss-1305	27	11	practice	practice	NOUN
ajrhss-1305	27	12	is	be	AUX
ajrhss-1305	27	13	that	that	SCONJ
ajrhss-1305	27	14	it	it	PRON
ajrhss-1305	27	15	shows	show	VERB
ajrhss-1305	27	16	that	that	SCONJ
ajrhss-1305	27	17	from	from	ADP
ajrhss-1305	27	18	two	two	NUM
ajrhss-1305	27	19	to	to	PART
ajrhss-1305	27	20	six	six	NUM
ajrhss-1305	27	21	qualified	qualified	ADJ
ajrhss-1305	27	22	specialists	specialist	NOUN
ajrhss-1305	27	23	work	work	VERB
ajrhss-1305	27	24	to	to	PART
ajrhss-1305	27	25	change	change	VERB
ajrhss-1305	27	26	reports	report	NOUN
ajrhss-1305	27	27	can	can	AUX
ajrhss-1305	27	28	handle	handle	VERB
ajrhss-1305	27	29	.	.	PUNCT
ajrhss-1305	28	1	each	each	PRON
ajrhss-1305	28	2	of	of	ADP
ajrhss-1305	28	3	the	the	DET
ajrhss-1305	28	4	accounting	accounting	NOUN
ajrhss-1305	28	5	and	and	CCONJ
ajrhss-1305	28	6	(	(	PUNCT
ajrhss-1305	28	7	or	or	CCONJ
ajrhss-1305	28	8	)	)	PUNCT
ajrhss-1305	28	9	financial	financial	ADJ
ajrhss-1305	28	10	services	service	NOUN
ajrhss-1305	28	11	in	in	ADP
ajrhss-1305	28	12	parallel	parallel	ADJ
ajrhss-1305	28	13	accounting	accounting	NOUN
ajrhss-1305	28	14	the	the	DET
ajrhss-1305	28	15	employee	employee	NOUN
ajrhss-1305	28	16	must	must	AUX
ajrhss-1305	28	17	be	be	AUX
ajrhss-1305	28	18	aware	aware	ADJ
ajrhss-1305	28	19	of	of	ADP
ajrhss-1305	28	20	mhxs	mhxs	NOUN
ajrhss-1305	28	21	issues	issue	NOUN
ajrhss-1305	28	22	to	to	ADP
ajrhss-1305	28	23	one	one	NUM
ajrhss-1305	28	24	degree	degree	NOUN
ajrhss-1305	28	25	or	or	CCONJ
ajrhss-1305	28	26	another	another	PRON
ajrhss-1305	28	27	,	,	PUNCT
ajrhss-1305	28	28	which	which	PRON
ajrhss-1305	28	29	it	it	PRON
ajrhss-1305	28	30	requires	require	VERB
ajrhss-1305	28	31	training	training	NOUN
ajrhss-1305	28	32	and	and	CCONJ
ajrhss-1305	28	33	additional	additional	ADJ
ajrhss-1305	28	34	training	training	NOUN
ajrhss-1305	28	35	of	of	ADP
ajrhss-1305	28	36	personnel	personnel	NOUN
ajrhss-1305	28	37	.	.	PUNCT
ajrhss-1305	29	1	in	in	ADP
ajrhss-1305	29	2	addition	addition	NOUN
ajrhss-1305	29	3	,	,	PUNCT
ajrhss-1305	29	4	this	this	DET
ajrhss-1305	29	5	control	control	NOUN
ajrhss-1305	29	6	of	of	ADP
ajrhss-1305	29	7	the	the	DET
ajrhss-1305	29	8	correctness	correctness	NOUN
ajrhss-1305	29	9	of	of	ADP
ajrhss-1305	29	10	the	the	DET
ajrhss-1305	29	11	reflection	reflection	NOUN
ajrhss-1305	29	12	of	of	ADP
ajrhss-1305	29	13	transactions	transaction	NOUN
ajrhss-1305	29	14	on	on	ADP
ajrhss-1305	29	15	mhxs	mhxs	NOUN
ajrhss-1305	29	16	at	at	ADP
ajrhss-1305	29	17	the	the	DET
ajrhss-1305	29	18	enterprise	enterprise	NOUN
ajrhss-1305	29	19	in	in	ADP
ajrhss-1305	29	20	the	the	DET
ajrhss-1305	29	21	case	case	NOUN
ajrhss-1305	29	22	there	there	PRON
ajrhss-1305	29	23	must	must	AUX
ajrhss-1305	29	24	be	be	AUX
ajrhss-1305	29	25	at	at	ADV
ajrhss-1305	29	26	least	least	ADJ
ajrhss-1305	29	27	one	one	NUM
ajrhss-1305	29	28	qualified	qualified	ADJ
ajrhss-1305	29	29	specialist	specialist	NOUN
ajrhss-1305	29	30	who	who	PRON
ajrhss-1305	29	31	will	will	AUX
ajrhss-1305	29	32	do	do	VERB
ajrhss-1305	29	33	it	it	PRON
ajrhss-1305	29	34	.	.	PUNCT
ajrhss-1305	30	1	in	in	ADP
ajrhss-1305	30	2	both	both	DET
ajrhss-1305	30	3	cases	case	NOUN
ajrhss-1305	30	4	,	,	PUNCT
ajrhss-1305	30	5	if	if	SCONJ
ajrhss-1305	30	6	if	if	SCONJ
ajrhss-1305	30	7	the	the	DET
ajrhss-1305	30	8	enterprise	enterprise	NOUN
ajrhss-1305	30	9	does	do	AUX
ajrhss-1305	30	10	not	not	PART
ajrhss-1305	30	11	have	have	VERB
ajrhss-1305	30	12	enough	enough	ADJ
ajrhss-1305	30	13	qualified	qualified	ADJ
ajrhss-1305	30	14	specialists	specialist	NOUN
ajrhss-1305	30	15	,	,	PUNCT
ajrhss-1305	30	16	it	it	PRON
ajrhss-1305	30	17	is	be	AUX
ajrhss-1305	30	18	suitable	suitable	ADJ
ajrhss-1305	30	19	will	will	AUX
ajrhss-1305	30	20	be	be	AUX
ajrhss-1305	30	21	forced	force	VERB
ajrhss-1305	30	22	to	to	PART
ajrhss-1305	30	23	contact	contact	VERB
ajrhss-1305	30	24	firms	firm	NOUN
ajrhss-1305	30	25	that	that	PRON
ajrhss-1305	30	26	provide	provide	VERB
ajrhss-1305	30	27	services	service	NOUN
ajrhss-1305	30	28	.	.	PUNCT
ajrhss-1305	31	1	naturally	naturally	ADV
ajrhss-1305	31	2	,	,	PUNCT
ajrhss-1305	31	3	both	both	CCONJ
ajrhss-1305	31	4	even	even	ADV
ajrhss-1305	31	5	in	in	ADP
ajrhss-1305	31	6	the	the	DET
ajrhss-1305	31	7	case	case	NOUN
ajrhss-1305	31	8	,	,	PUNCT
ajrhss-1305	31	9	the	the	DET
ajrhss-1305	31	10	cost	cost	NOUN
ajrhss-1305	31	11	of	of	ADP
ajrhss-1305	31	12	services	service	NOUN
ajrhss-1305	31	13	varies	vary	VERB
ajrhss-1305	31	14	,	,	PUNCT
ajrhss-1305	31	15	and	and	CCONJ
ajrhss-1305	31	16	this	this	DET
ajrhss-1305	31	17	difference	difference	NOUN
ajrhss-1305	31	18	is	be	AUX
ajrhss-1305	31	19	often	often	ADV
ajrhss-1305	31	20	very	very	ADV
ajrhss-1305	31	21	noticeable	noticeable	ADJ
ajrhss-1305	31	22	.	.	PUNCT
ajrhss-1305	32	1	all	all	DET
ajrhss-1305	32	2	articles	article	NOUN
ajrhss-1305	32	3	of	of	ADP
ajrhss-1305	32	4	income	income	NOUN
ajrhss-1305	32	5	and	and	CCONJ
ajrhss-1305	32	6	expenses	expense	NOUN
ajrhss-1305	32	7	recognized	recognize	VERB
ajrhss-1305	32	8	during	during	ADP
ajrhss-1305	32	9	the	the	DET
ajrhss-1305	32	10	reporting	reporting	NOUN
ajrhss-1305	32	11	period	period	NOUN
ajrhss-1305	32	12	joint	joint	ADJ
ajrhss-1305	32	13	stock	stock	NOUN
ajrhss-1305	32	14	company	company	NOUN
ajrhss-1305	32	15	or	or	CCONJ
ajrhss-1305	32	16	in	in	ADP
ajrhss-1305	32	17	one	one	NUM
ajrhss-1305	32	18	report	report	NOUN
ajrhss-1305	32	19	on	on	ADP
ajrhss-1305	32	20	gross	gross	ADJ
ajrhss-1305	32	21	income	income	NOUN
ajrhss-1305	32	22	,	,	PUNCT
ajrhss-1305	32	23	or	or	CCONJ
ajrhss-1305	32	24	in	in	ADP
ajrhss-1305	32	25	two	two	NUM
ajrhss-1305	32	26	reports	report	NOUN
ajrhss-1305	32	27	:	:	PUNCT
ajrhss-1305	32	28	report	report	NOUN
ajrhss-1305	32	29	that	that	PRON
ajrhss-1305	32	30	reflects	reflect	VERB
ajrhss-1305	32	31	the	the	DET
ajrhss-1305	32	32	components	component	NOUN
ajrhss-1305	32	33	of	of	ADP
ajrhss-1305	32	34	profit	profit	NOUN
ajrhss-1305	32	35	or	or	CCONJ
ajrhss-1305	32	36	loss	loss	NOUN
ajrhss-1305	32	37	(	(	PUNCT
ajrhss-1305	32	38	financial	financial	ADJ
ajrhss-1305	32	39	results	result	NOUN
ajrhss-1305	32	40	report	report	NOUN
ajrhss-1305	32	41	)	)	PUNCT
ajrhss-1305	32	42	and	and	CCONJ
ajrhss-1305	32	43	other	other	ADJ
ajrhss-1305	32	44	gross	gross	ADJ
ajrhss-1305	32	45	income	income	NOUN
ajrhss-1305	32	46	starting	start	VERB
ajrhss-1305	32	47	from	from	ADP
ajrhss-1305	32	48	profit	profit	NOUN
ajrhss-1305	32	49	or	or	CCONJ
ajrhss-1305	32	50	loss	loss	NOUN
ajrhss-1305	32	51	provided	provide	VERB
ajrhss-1305	32	52	in	in	ADP
ajrhss-1305	32	53	the	the	DET
ajrhss-1305	32	54	report	report	NOUN
ajrhss-1305	32	55	(	(	PUNCT
ajrhss-1305	32	56	report	report	NOUN
ajrhss-1305	32	57	on	on	ADP
ajrhss-1305	32	58	gross	gross	ADJ
ajrhss-1305	32	59	income	income	NOUN
ajrhss-1305	32	60	)	)	PUNCT
ajrhss-1305	32	61	,	,	PUNCT
ajrhss-1305	32	62	which	which	PRON
ajrhss-1305	32	63	reflects	reflect	VERB
ajrhss-1305	32	64	the	the	DET
ajrhss-1305	32	65	components	component	NOUN
ajrhss-1305	32	66	must	must	AUX
ajrhss-1305	32	67	do	do	VERB
ajrhss-1305	32	68	.	.	PUNCT
ajrhss-1305	33	1	the	the	DET
ajrhss-1305	33	2	report	report	NOUN
ajrhss-1305	33	3	on	on	ADP
ajrhss-1305	33	4	gross	gross	ADJ
ajrhss-1305	33	5	income	income	NOUN
ajrhss-1305	33	6	should	should	AUX
ajrhss-1305	33	7	reveal	reveal	VERB
ajrhss-1305	33	8	at	at	ADP
ajrhss-1305	33	9	least	least	ADJ
ajrhss-1305	33	10	the	the	DET
ajrhss-1305	33	11	following	follow	VERB
ajrhss-1305	33	12	items	item	NOUN
ajrhss-1305	33	13	need	need	VERB
ajrhss-1305	33	14	:	:	PUNCT
ajrhss-1305	33	15	funding	funding	NOUN
ajrhss-1305	33	16	costs	cost	NOUN
ajrhss-1305	33	17	;	;	PUNCT
ajrhss-1305	33	18	share	share	VERB
ajrhss-1305	33	19	participation	participation	NOUN
ajrhss-1305	33	20	of	of	ADP
ajrhss-1305	33	21	the	the	DET
ajrhss-1305	33	22	enterprise	enterprise	NOUN
ajrhss-1305	33	23	,	,	PUNCT
ajrhss-1305	33	24	which	which	PRON
ajrhss-1305	33	25	is	be	AUX
ajrhss-1305	33	26	obtained	obtain	VERB
ajrhss-1305	33	27	from	from	ADP
ajrhss-1305	33	28	organized	organize	VERB
ajrhss-1305	33	29	enterprises	enterprise	NOUN
ajrhss-1305	33	30	and	and	CCONJ
ajrhss-1305	33	31	joint	joint	ADJ
ajrhss-1305	33	32	activities	activity	NOUN
ajrhss-1305	33	33	share	share	VERB
ajrhss-1305	33	34	in	in	ADP
ajrhss-1305	33	35	profit	profit	NOUN
ajrhss-1305	33	36	or	or	CCONJ
ajrhss-1305	33	37	loss	loss	NOUN
ajrhss-1305	33	38	to	to	PART
ajrhss-1305	33	39	be	be	AUX
ajrhss-1305	33	40	taken	take	VERB
ajrhss-1305	33	41	into	into	ADP
ajrhss-1305	33	42	account	account	NOUN
ajrhss-1305	33	43	by	by	ADP
ajrhss-1305	33	44	method	method	NOUN
ajrhss-1305	33	45	;	;	PUNCT
ajrhss-1305	34	1	tax	tax	NOUN
ajrhss-1305	34	2	expenditures	expenditure	NOUN
ajrhss-1305	34	3	;	;	PUNCT
ajrhss-1305	34	4	a	a	DET
ajrhss-1305	34	5	separate	separate	ADJ
ajrhss-1305	34	6	sum	sum	NOUN
ajrhss-1305	34	7	consisting	consist	VERB
ajrhss-1305	34	8	of	of	ADP
ajrhss-1305	34	9	:	:	PUNCT
ajrhss-1305	34	10	(	(	PUNCT
ajrhss-1305	34	11	a	a	X
ajrhss-1305	34	12	)	)	PUNCT
ajrhss-1305	34	13	profit	profit	NOUN
ajrhss-1305	34	14	after	after	ADP
ajrhss-1305	34	15	tax	tax	NOUN
ajrhss-1305	34	16	removal	removal	NOUN
ajrhss-1305	34	17	from	from	ADP
ajrhss-1305	34	18	suspended	suspend	VERB
ajrhss-1305	34	19	activities	activity	NOUN
ajrhss-1305	34	20	or	or	CCONJ
ajrhss-1305	34	21	from	from	ADP
ajrhss-1305	34	22	harm	harm	NOUN
ajrhss-1305	34	23	;	;	PUNCT
ajrhss-1305	34	24	(	(	PUNCT
ajrhss-1305	34	25	b	b	X
ajrhss-1305	34	26	)	)	PUNCT
ajrhss-1305	34	27	an	an	DET
ajrhss-1305	34	28	assessment	assessment	NOUN
ajrhss-1305	34	29	of	of	ADP
ajrhss-1305	34	30	the	the	DET
ajrhss-1305	34	31	current	current	ADJ
ajrhss-1305	34	32	value	value	NOUN
ajrhss-1305	34	33	when	when	SCONJ
ajrhss-1305	34	34	excluding	exclude	VERB
ajrhss-1305	34	35	sales	sale	NOUN
ajrhss-1305	34	36	costs	cost	NOUN
ajrhss-1305	34	37	results	result	NOUN
ajrhss-1305	34	38	in	in	ADP
ajrhss-1305	34	39	or	or	CCONJ
ajrhss-1305	34	40	an	an	DET
ajrhss-1305	34	41	outgoing	outgoing	ADJ
ajrhss-1305	34	42	group	group	NOUN
ajrhss-1305	34	43	that	that	PRON
ajrhss-1305	34	44	organizes	organize	VERB
ajrhss-1305	34	45	activities	activity	NOUN
ajrhss-1305	34	46	in	in	ADP
ajrhss-1305	34	47	which	which	PRON
ajrhss-1305	34	48	assets	asset	NOUN
ajrhss-1305	34	49	are	be	AUX
ajrhss-1305	34	50	either	either	ADV
ajrhss-1305	34	51	suspended	suspend	VERB
ajrhss-1305	34	52	(	(	PUNCT
ajrhss-1305	34	53	groups	group	NOUN
ajrhss-1305	34	54	)	)	PUNCT
ajrhss-1305	34	55	or	or	CCONJ
ajrhss-1305	34	56	from	from	ADP
ajrhss-1305	34	57	the	the	DET
ajrhss-1305	34	58	payment	payment	NOUN
ajrhss-1305	34	59	of	of	ADP
ajrhss-1305	34	60	taxes	taxis	NOUN
ajrhss-1305	34	61	recognized	recognize	VERB
ajrhss-1305	34	62	as	as	ADP
ajrhss-1305	34	63	a	a	DET
ajrhss-1305	34	64	result	result	NOUN
ajrhss-1305	34	65	of	of	ADP
ajrhss-1305	34	66	the	the	DET
ajrhss-1305	34	67	outflow	outflow	NOUN
ajrhss-1305	34	68	of	of	ADP
ajrhss-1305	34	69	assets	asset	NOUN
ajrhss-1305	34	70	further	further	ADJ
ajrhss-1305	34	71	profit	profit	NOUN
ajrhss-1305	34	72	or	or	CCONJ
ajrhss-1305	34	73	loss	loss	NOUN
ajrhss-1305	34	74	;	;	PUNCT
ajrhss-1305	34	75	american	american	ADJ
ajrhss-1305	34	76	journal	journal	PROPN
ajrhss-1305	34	77	of	of	ADP
ajrhss-1305	34	78	research	research	NOUN
ajrhss-1305	34	79	in	in	ADP
ajrhss-1305	34	80	humanities	humanity	NOUN
ajrhss-1305	34	81	and	and	CCONJ
ajrhss-1305	34	82	social	social	ADJ
ajrhss-1305	34	83	sciences	science	NOUN
ajrhss-1305	34	84	volume	volume	NOUN
ajrhss-1305	34	85	17	17	NUM
ajrhss-1305	34	86	oct	oct	PROPN
ajrhss-1305	34	87	.	.	PROPN
ajrhss-1305	34	88	,	,	PUNCT
ajrhss-1305	34	89	2023	2023	NUM
ajrhss-1305	34	90	p	p	NOUN
ajrhss-1305	34	91	a	a	DET
ajrhss-1305	34	92	g	g	NOUN
ajrhss-1305	34	93	e	e	NOUN
ajrhss-1305	34	94	|	|	ADV
ajrhss-1305	34	95	36	36	NUM
ajrhss-1305	34	96	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-1305	34	97	profit	profit	NOUN
ajrhss-1305	34	98	or	or	CCONJ
ajrhss-1305	34	99	loss	loss	NOUN
ajrhss-1305	34	100	,	,	PUNCT
ajrhss-1305	34	101	each	each	DET
ajrhss-1305	34	102	component	component	NOUN
ajrhss-1305	34	103	of	of	ADP
ajrhss-1305	34	104	other	other	ADJ
ajrhss-1305	34	105	total	total	ADJ
ajrhss-1305	34	106	income	income	NOUN
ajrhss-1305	34	107	,	,	PUNCT
ajrhss-1305	34	108	which	which	PRON
ajrhss-1305	34	109	is	be	AUX
ajrhss-1305	34	110	classified	classify	VERB
ajrhss-1305	34	111	by	by	ADP
ajrhss-1305	34	112	its	its	PRON
ajrhss-1305	34	113	own	own	ADJ
ajrhss-1305	34	114	character	character	NOUN
ajrhss-1305	34	115	part	part	NOUN
ajrhss-1305	34	116	;	;	PUNCT
ajrhss-1305	34	117	accounted	account	VERB
ajrhss-1305	34	118	for	for	ADP
ajrhss-1305	34	119	by	by	ADP
ajrhss-1305	34	120	the	the	DET
ajrhss-1305	34	121	share	share	NOUN
ajrhss-1305	34	122	-	-	PUNCT
ajrhss-1305	34	123	based	base	VERB
ajrhss-1305	34	124	participation	participation	NOUN
ajrhss-1305	34	125	method	method	NOUN
ajrhss-1305	34	126	,	,	PUNCT
ajrhss-1305	34	127	the	the	DET
ajrhss-1305	34	128	associated	associated	ADJ
ajrhss-1305	34	129	share	share	NOUN
ajrhss-1305	34	130	of	of	ADP
ajrhss-1305	34	131	other	other	ADJ
ajrhss-1305	34	132	gross	gross	ADJ
ajrhss-1305	34	133	income	income	NOUN
ajrhss-1305	34	134	from	from	ADP
ajrhss-1305	34	135	enterprises	enterprise	NOUN
ajrhss-1305	34	136	or	or	CCONJ
ajrhss-1305	34	137	joint	joint	ADJ
ajrhss-1305	34	138	activities	activity	NOUN
ajrhss-1305	34	139	;	;	PUNCT
ajrhss-1305	34	140	gross	gross	ADJ
ajrhss-1305	34	141	total	total	ADJ
ajrhss-1305	34	142	income	income	NOUN
ajrhss-1305	34	143	.	.	PUNCT
ajrhss-1305	35	1	the	the	DET
ajrhss-1305	35	2	following	follow	VERB
ajrhss-1305	35	3	items	item	NOUN
ajrhss-1305	35	4	are	be	AUX
ajrhss-1305	35	5	distributed	distribute	VERB
ajrhss-1305	35	6	for	for	ADP
ajrhss-1305	35	7	the	the	DET
ajrhss-1305	35	8	period	period	NOUN
ajrhss-1305	35	9	in	in	ADP
ajrhss-1305	35	10	the	the	DET
ajrhss-1305	35	11	gross	gross	ADJ
ajrhss-1305	35	12	income	income	NOUN
ajrhss-1305	35	13	report	report	NOUN
ajrhss-1305	35	14	to	to	PART
ajrhss-1305	35	15	be	be	AUX
ajrhss-1305	35	16	revealed	reveal	VERB
ajrhss-1305	35	17	as	as	ADP
ajrhss-1305	35	18	:	:	PUNCT
ajrhss-1305	35	19	listed	list	VERB
ajrhss-1305	35	20	benefits	benefit	NOUN
ajrhss-1305	35	21	or	or	CCONJ
ajrhss-1305	35	22	harms	harm	NOUN
ajrhss-1305	35	23	belonging	belong	VERB
ajrhss-1305	35	24	to	to	ADP
ajrhss-1305	35	25	the	the	DET
ajrhss-1305	35	26	following	following	NOUN
ajrhss-1305	35	27	:	:	PUNCT
ajrhss-1305	35	28	a	a	X
ajrhss-1305	35	29	)	)	PUNCT
ajrhss-1305	35	30	uncontrolled	uncontrolled	ADJ
ajrhss-1305	35	31	share	share	NOUN
ajrhss-1305	35	32	,	,	PUNCT
ajrhss-1305	35	33	b	b	NOUN
ajrhss-1305	35	34	)	)	PUNCT
ajrhss-1305	35	35	chief	chief	ADJ
ajrhss-1305	35	36	enterprise	enterprise	NOUN
ajrhss-1305	35	37	proprietors	proprietor	NOUN
ajrhss-1305	35	38	;	;	PUNCT
ajrhss-1305	35	39	gross	gross	ADJ
ajrhss-1305	35	40	total	total	ADJ
ajrhss-1305	35	41	income	income	NOUN
ajrhss-1305	35	42	listed	list	VERB
ajrhss-1305	35	43	below	below	ADP
ajrhss-1305	35	44	:	:	PUNCT
ajrhss-1305	35	45	a	a	X
ajrhss-1305	35	46	)	)	PUNCT
ajrhss-1305	35	47	uncontrolled	uncontrolled	ADJ
ajrhss-1305	35	48	share	share	NOUN
ajrhss-1305	35	49	,	,	PUNCT
ajrhss-1305	35	50	b	b	X
ajrhss-1305	35	51	)	)	PUNCT
ajrhss-1305	35	52	the	the	DET
ajrhss-1305	35	53	owners	owner	NOUN
ajrhss-1305	35	54	of	of	ADP
ajrhss-1305	35	55	the	the	DET
ajrhss-1305	35	56	main	main	ADJ
ajrhss-1305	35	57	enterprise	enterprise	NOUN
ajrhss-1305	35	58	.	.	PUNCT
ajrhss-1305	36	1	references	reference	NOUN
ajrhss-1305	36	2	:	:	PUNCT
ajrhss-1305	36	3	1	1	X
ajrhss-1305	36	4	.	.	NOUN
ajrhss-1305	36	5	sh.m.mirziyoev's"on	sh.m.mirziyoev's"on	NOUN
ajrhss-1305	36	6	additional	additional	ADJ
ajrhss-1305	36	7	measures	measure	NOUN
ajrhss-1305	36	8	for	for	ADP
ajrhss-1305	36	9	the	the	DET
ajrhss-1305	36	10	transition	transition	NOUN
ajrhss-1305	36	11	to	to	ADP
ajrhss-1305	36	12	the	the	DET
ajrhss-1305	36	13	osce	osce	PROPN
ajrhss-1305	36	14	"	"	PUNCT
ajrhss-1305	36	15	pq-4611	pq-4611	NOUN
ajrhss-1305	36	16	on	on	ADP
ajrhss-1305	36	17	24	24	NUM
ajrhss-1305	36	18	february	february	PROPN
ajrhss-1305	36	19	2020	2020	NUM
ajrhss-1305	37	1	https://lex.uz/docs/4746047	https://lex.uz/docs/4746047	PROPN
ajrhss-1305	37	2	2."international	2."international	ADJ
ajrhss-1305	37	3	accounting	accounting	NOUN
ajrhss-1305	37	4	standards	standard	NOUN
ajrhss-1305	37	5	"	"	PUNCT
ajrhss-1305	37	6	.	.	PUNCT
ajrhss-1305	38	1	translation	translation	NOUN
ajrhss-1305	38	2	.	.	PUNCT
ajrhss-1305	38	3	a.	a.	NOUN
ajrhss-1305	38	4	rizaqulov	rizaqulov	PROPN
ajrhss-1305	38	5	,	,	PUNCT
ajrhss-1305	38	6	b.khasanov	b.khasanov	NOUN
ajrhss-1305	38	7	,	,	PUNCT
ajrhss-1305	38	8	a.usanov	a.usanov	NOUN
ajrhss-1305	38	9	,	,	PUNCT
ajrhss-1305	38	10	z.mamatov	z.mamatov	NOUN
ajrhss-1305	38	11	.	.	PUNCT
ajrhss-1305	39	1	t.	t.	NOUN
ajrhss-1305	39	2	:	:	PUNCT
ajrhss-1305	39	3	2004	2004	NUM
ajrhss-1305	39	4	.	.	PUNCT
ajrhss-1305	40	1	3	3	NUM
ajrhss-1305	40	2	tashnazarov	tashnazarov	PROPN
ajrhss-1305	40	3	s.	s.	PROPN
ajrhss-1305	40	4	basics	basic	NOUN
ajrhss-1305	40	5	of	of	ADP
ajrhss-1305	40	6	international	international	ADJ
ajrhss-1305	40	7	accounting	accounting	NOUN
ajrhss-1305	40	8	.	.	PUNCT
ajrhss-1305	41	1	lecture	lecture	NOUN
ajrhss-1305	41	2	text	text	NOUN
ajrhss-1305	41	3	.	.	PUNCT
ajrhss-1305	42	1	samisi	samisi	PROPN
ajrhss-1305	42	2	,	,	PUNCT
ajrhss-1305	42	3	2008	2008	NUM
ajrhss-1305	42	4	.	.	PUNCT
ajrhss-1305	43	1	210	210	NUM
ajrhss-1305	43	2	b.	b.	X