id	sid	tid	token	lemma	pos
american_scientific_journal-3082	1	1	243	243	NUM
american_scientific_journal-3082	1	2	american	american	ADJ
american_scientific_journal-3082	1	3	scientific	scientific	ADJ
american_scientific_journal-3082	1	4	research	research	NOUN
american_scientific_journal-3082	1	5	journal	journal	NOUN
american_scientific_journal-3082	1	6	for	for	ADP
american_scientific_journal-3082	1	7	engineering	engineering	NOUN
american_scientific_journal-3082	1	8	,	,	PUNCT
american_scientific_journal-3082	1	9	technology	technology	NOUN
american_scientific_journal-3082	1	10	,	,	PUNCT
american_scientific_journal-3082	1	11	and	and	CCONJ
american_scientific_journal-3082	1	12	sciences	science	NOUN
american_scientific_journal-3082	1	13	(	(	PUNCT
american_scientific_journal-3082	1	14	asrjets	asrjet	NOUN
american_scientific_journal-3082	1	15	)	)	PUNCT
american_scientific_journal-3082	1	16	issn	issn	PROPN
american_scientific_journal-3082	1	17	(	(	PUNCT
american_scientific_journal-3082	1	18	print	print	NOUN
american_scientific_journal-3082	1	19	)	)	PUNCT
american_scientific_journal-3082	1	20	2313	2313	NUM
american_scientific_journal-3082	1	21	-	-	SYM
american_scientific_journal-3082	1	22	4410	4410	NUM
american_scientific_journal-3082	1	23	,	,	PUNCT
american_scientific_journal-3082	1	24	issn	issn	PROPN
american_scientific_journal-3082	1	25	(	(	PUNCT
american_scientific_journal-3082	1	26	online	online	ADJ
american_scientific_journal-3082	1	27	)	)	PUNCT
american_scientific_journal-3082	1	28	2313	2313	NUM
american_scientific_journal-3082	1	29	-	-	SYM
american_scientific_journal-3082	1	30	4402	4402	NUM
american_scientific_journal-3082	1	31	©	©	PROPN
american_scientific_journal-3082	1	32	global	global	ADJ
american_scientific_journal-3082	1	33	society	society	NOUN
american_scientific_journal-3082	1	34	of	of	ADP
american_scientific_journal-3082	1	35	scientific	scientific	ADJ
american_scientific_journal-3082	1	36	research	research	NOUN
american_scientific_journal-3082	1	37	and	and	CCONJ
american_scientific_journal-3082	1	38	researchers	researcher	NOUN
american_scientific_journal-3082	1	39	http://asrjetsjournal.org/	http://asrjetsjournal.org/	VERB
american_scientific_journal-3082	1	40	the	the	DET
american_scientific_journal-3082	1	41	compatibility	compatibility	NOUN
american_scientific_journal-3082	1	42	extent	extent	NOUN
american_scientific_journal-3082	1	43	of	of	ADP
american_scientific_journal-3082	1	44	the	the	DET
american_scientific_journal-3082	1	45	local	local	ADJ
american_scientific_journal-3082	1	46	accounting	accounting	NOUN
american_scientific_journal-3082	1	47	environment	environment	NOUN
american_scientific_journal-3082	1	48	with	with	ADP
american_scientific_journal-3082	1	49	international	international	ADJ
american_scientific_journal-3082	1	50	accounting	accounting	NOUN
american_scientific_journal-3082	1	51	standards	standard	NOUN
american_scientific_journal-3082	1	52	and	and	CCONJ
american_scientific_journal-3082	1	53	the	the	DET
american_scientific_journal-3082	1	54	impact	impact	NOUN
american_scientific_journal-3082	1	55	of	of	ADP
american_scientific_journal-3082	1	56	adoption	adoption	NOUN
american_scientific_journal-3082	1	57	and	and	CCONJ
american_scientific_journal-3082	1	58	application	application	NOUN
american_scientific_journal-3082	1	59	of	of	ADP
american_scientific_journal-3082	1	60	international	international	ADJ
american_scientific_journal-3082	1	61	accounting	accounting	NOUN
american_scientific_journal-3082	1	62	standards	standard	NOUN
american_scientific_journal-3082	1	63	on	on	ADP
american_scientific_journal-3082	1	64	the	the	DET
american_scientific_journal-3082	1	65	accounting	accounting	NOUN
american_scientific_journal-3082	1	66	profession	profession	NOUN
american_scientific_journal-3082	1	67	and	and	CCONJ
american_scientific_journal-3082	1	68	market	market	NOUN
american_scientific_journal-3082	1	69	economics	economic	NOUN
american_scientific_journal-3082	1	70	in	in	ADP
american_scientific_journal-3082	1	71	iraq	iraq	PROPN
american_scientific_journal-3082	1	72	(	(	PUNCT
american_scientific_journal-3082	1	73	case	case	NOUN
american_scientific_journal-3082	1	74	study	study	NOUN
american_scientific_journal-3082	1	75	in	in	ADP
american_scientific_journal-3082	1	76	iraq	iraq	PROPN
american_scientific_journal-3082	1	77	)	)	PUNCT
american_scientific_journal-3082	1	78	fedaa	fedaa	PROPN
american_scientific_journal-3082	1	79	abd	abd	PROPN
american_scientific_journal-3082	1	80	almajid	almajid	PROPN
american_scientific_journal-3082	1	81	sabbar	sabbar	PROPN
american_scientific_journal-3082	1	82	alarajia	alarajia	PROPN
american_scientific_journal-3082	1	83	*	*	PROPN
american_scientific_journal-3082	1	84	,	,	PUNCT
american_scientific_journal-3082	1	85	dhiaa	dhiaa	PROPN
american_scientific_journal-3082	1	86	aldeen	aldeen	PROPN
american_scientific_journal-3082	1	87	sabah	sabah	PROPN
american_scientific_journal-3082	1	88	alazzawib	alazzawib	PROPN
american_scientific_journal-3082	1	89	,	,	PUNCT
american_scientific_journal-3082	1	90	talib	talib	PROPN
american_scientific_journal-3082	1	91	ghadhban	ghadhban	PROPN
american_scientific_journal-3082	1	92	yaseenc	yaseenc	PROPN
american_scientific_journal-3082	1	93	acraiova	acraiova	PROPN
american_scientific_journal-3082	1	94	university	university	NOUN
american_scientific_journal-3082	1	95	,	,	PUNCT
american_scientific_journal-3082	1	96	faculty	faculty	NOUN
american_scientific_journal-3082	1	97	of	of	ADP
american_scientific_journal-3082	1	98	economics	economic	NOUN
american_scientific_journal-3082	1	99	and	and	CCONJ
american_scientific_journal-3082	1	100	administration	administration	PROPN
american_scientific_journal-3082	1	101	,	,	PUNCT
american_scientific_journal-3082	1	102	craiova	craiova	PROPN
american_scientific_journal-3082	1	103	,	,	PUNCT
american_scientific_journal-3082	1	104	romania	romania	PROPN
american_scientific_journal-3082	1	105	buniversity	buniversity	NOUN
american_scientific_journal-3082	1	106	the	the	DET
american_scientific_journal-3082	1	107	bucharest	bucharest	NOUN
american_scientific_journal-3082	1	108	of	of	ADP
american_scientific_journal-3082	1	109	economic	economic	ADJ
american_scientific_journal-3082	1	110	studies	study	NOUN
american_scientific_journal-3082	1	111	cal	cal	PROPN
american_scientific_journal-3082	1	112	-	-	PUNCT
american_scientific_journal-3082	1	113	mustansiriya	mustansiriya	NOUN
american_scientific_journal-3082	1	114	university	university	NOUN
american_scientific_journal-3082	1	115	abstract	abstract	NOUN
american_scientific_journal-3082	1	116	with	with	ADP
american_scientific_journal-3082	1	117	the	the	DET
american_scientific_journal-3082	1	118	progress	progress	NOUN
american_scientific_journal-3082	1	119	of	of	ADP
american_scientific_journal-3082	1	120	rapid	rapid	ADJ
american_scientific_journal-3082	1	121	technological	technological	ADJ
american_scientific_journal-3082	1	122	and	and	CCONJ
american_scientific_journal-3082	1	123	economic	economic	ADJ
american_scientific_journal-3082	1	124	in	in	ADP
american_scientific_journal-3082	1	125	the	the	DET
american_scientific_journal-3082	1	126	countries	country	NOUN
american_scientific_journal-3082	1	127	of	of	ADP
american_scientific_journal-3082	1	128	the	the	DET
american_scientific_journal-3082	1	129	world	world	NOUN
american_scientific_journal-3082	1	130	,	,	PUNCT
american_scientific_journal-3082	1	131	this	this	DET
american_scientific_journal-3082	1	132	world	world	NOUN
american_scientific_journal-3082	1	133	transformation	transformation	NOUN
american_scientific_journal-3082	1	134	of	of	ADP
american_scientific_journal-3082	1	135	the	the	DET
american_scientific_journal-3082	1	136	small	small	ADJ
american_scientific_journal-3082	1	137	village	village	NOUN
american_scientific_journal-3082	1	138	through	through	ADP
american_scientific_journal-3082	1	139	freedom	freedom	NOUN
american_scientific_journal-3082	1	140	of	of	ADP
american_scientific_journal-3082	1	141	transaction	transaction	NOUN
american_scientific_journal-3082	1	142	capital	capital	NOUN
american_scientific_journal-3082	1	143	and	and	CCONJ
american_scientific_journal-3082	1	144	employment	employment	NOUN
american_scientific_journal-3082	1	145	among	among	ADP
american_scientific_journal-3082	1	146	states	state	NOUN
american_scientific_journal-3082	1	147	and	and	CCONJ
american_scientific_journal-3082	1	148	encouraging	encourage	VERB
american_scientific_journal-3082	1	149	foreign	foreign	ADJ
american_scientific_journal-3082	1	150	investment	investment	NOUN
american_scientific_journal-3082	1	151	and	and	CCONJ
american_scientific_journal-3082	1	152	growth	growth	NOUN
american_scientific_journal-3082	1	153	of	of	ADP
american_scientific_journal-3082	1	154	international	international	ADJ
american_scientific_journal-3082	1	155	multinational	multinational	ADJ
american_scientific_journal-3082	1	156	companies	company	NOUN
american_scientific_journal-3082	1	157	and	and	CCONJ
american_scientific_journal-3082	1	158	branches	branch	NOUN
american_scientific_journal-3082	1	159	,	,	PUNCT
american_scientific_journal-3082	1	160	the	the	DET
american_scientific_journal-3082	1	161	emergence	emergence	NOUN
american_scientific_journal-3082	1	162	of	of	ADP
american_scientific_journal-3082	1	163	the	the	DET
american_scientific_journal-3082	1	164	need	need	NOUN
american_scientific_journal-3082	1	165	for	for	ADP
american_scientific_journal-3082	1	166	international	international	ADJ
american_scientific_journal-3082	1	167	accounting	accounting	NOUN
american_scientific_journal-3082	1	168	standards	standard	NOUN
american_scientific_journal-3082	1	169	through	through	ADP
american_scientific_journal-3082	1	170	which	which	PRON
american_scientific_journal-3082	1	171	financial	financial	ADJ
american_scientific_journal-3082	1	172	information	information	NOUN
american_scientific_journal-3082	1	173	disclosed	disclose	VERB
american_scientific_journal-3082	1	174	in	in	ADP
american_scientific_journal-3082	1	175	the	the	DET
american_scientific_journal-3082	1	176	financial	financial	ADJ
american_scientific_journal-3082	1	177	statements	statement	NOUN
american_scientific_journal-3082	1	178	is	be	AUX
american_scientific_journal-3082	1	179	understood	understand	VERB
american_scientific_journal-3082	1	180	by	by	ADP
american_scientific_journal-3082	1	181	all	all	DET
american_scientific_journal-3082	1	182	users	user	NOUN
american_scientific_journal-3082	1	183	of	of	ADP
american_scientific_journal-3082	1	184	this	this	DET
american_scientific_journal-3082	1	185	information	information	NOUN
american_scientific_journal-3082	1	186	in	in	ADP
american_scientific_journal-3082	1	187	all	all	DET
american_scientific_journal-3082	1	188	countries	country	NOUN
american_scientific_journal-3082	1	189	of	of	ADP
american_scientific_journal-3082	1	190	the	the	DET
american_scientific_journal-3082	1	191	world	world	NOUN
american_scientific_journal-3082	1	192	,	,	PUNCT
american_scientific_journal-3082	1	193	and	and	CCONJ
american_scientific_journal-3082	1	194	the	the	DET
american_scientific_journal-3082	1	195	full	full	ADJ
american_scientific_journal-3082	1	196	disclosure	disclosure	NOUN
american_scientific_journal-3082	1	197	of	of	ADP
american_scientific_journal-3082	1	198	financial	financial	ADJ
american_scientific_journal-3082	1	199	information	information	NOUN
american_scientific_journal-3082	1	200	is	be	AUX
american_scientific_journal-3082	1	201	transparent	transparent	ADJ
american_scientific_journal-3082	1	202	and	and	CCONJ
american_scientific_journal-3082	1	203	enjoys	enjoy	VERB
american_scientific_journal-3082	1	204	the	the	DET
american_scientific_journal-3082	1	205	confidence	confidence	NOUN
american_scientific_journal-3082	1	206	and	and	CCONJ
american_scientific_journal-3082	1	207	credibility	credibility	NOUN
american_scientific_journal-3082	1	208	of	of	ADP
american_scientific_journal-3082	1	209	the	the	DET
american_scientific_journal-3082	1	210	users	user	NOUN
american_scientific_journal-3082	1	211	of	of	ADP
american_scientific_journal-3082	1	212	the	the	DET
american_scientific_journal-3082	1	213	financial	financial	ADJ
american_scientific_journal-3082	1	214	statements	statement	NOUN
american_scientific_journal-3082	1	215	,	,	PUNCT
american_scientific_journal-3082	1	216	and	and	CCONJ
american_scientific_journal-3082	1	217	the	the	DET
american_scientific_journal-3082	1	218	impact	impact	NOUN
american_scientific_journal-3082	1	219	of	of	ADP
american_scientific_journal-3082	1	220	all	all	DET
american_scientific_journal-3082	1	221	these	these	DET
american_scientific_journal-3082	1	222	variables	variable	NOUN
american_scientific_journal-3082	1	223	on	on	ADP
american_scientific_journal-3082	1	224	the	the	DET
american_scientific_journal-3082	1	225	local	local	ADJ
american_scientific_journal-3082	1	226	professional	professional	ADJ
american_scientific_journal-3082	1	227	environments	environment	NOUN
american_scientific_journal-3082	1	228	in	in	ADP
american_scientific_journal-3082	1	229	different	different	ADJ
american_scientific_journal-3082	1	230	countries	country	NOUN
american_scientific_journal-3082	1	231	of	of	ADP
american_scientific_journal-3082	1	232	the	the	DET
american_scientific_journal-3082	1	233	world	world	NOUN
american_scientific_journal-3082	1	234	,	,	PUNCT
american_scientific_journal-3082	1	235	including	include	VERB
american_scientific_journal-3082	1	236	iraq	iraq	PROPN
american_scientific_journal-3082	1	237	.	.	PUNCT
american_scientific_journal-3082	2	1	the	the	DET
american_scientific_journal-3082	2	2	current	current	ADJ
american_scientific_journal-3082	2	3	study	study	NOUN
american_scientific_journal-3082	2	4	is	be	AUX
american_scientific_journal-3082	2	5	aimed	aim	VERB
american_scientific_journal-3082	2	6	to	to	ADP
american_scientific_journal-3082	2	7	how	how	SCONJ
american_scientific_journal-3082	2	8	knowledge	knowledge	NOUN
american_scientific_journal-3082	2	9	treatment	treatment	NOUN
american_scientific_journal-3082	2	10	with	with	ADP
american_scientific_journal-3082	2	11	the	the	DET
american_scientific_journal-3082	2	12	accounting	account	VERB
american_scientific_journal-3082	2	13	professional	professional	ADJ
american_scientific_journal-3082	2	14	environment	environment	NOUN
american_scientific_journal-3082	2	15	in	in	ADP
american_scientific_journal-3082	2	16	iraq	iraq	PROPN
american_scientific_journal-3082	2	17	with	with	ADP
american_scientific_journal-3082	2	18	international	international	ADJ
american_scientific_journal-3082	2	19	accounting	accounting	NOUN
american_scientific_journal-3082	2	20	and	and	CCONJ
american_scientific_journal-3082	2	21	their	their	PRON
american_scientific_journal-3082	2	22	standards	standard	NOUN
american_scientific_journal-3082	2	23	,	,	PUNCT
american_scientific_journal-3082	2	24	and	and	CCONJ
american_scientific_journal-3082	2	25	extent	extent	NOUN
american_scientific_journal-3082	2	26	of	of	ADP
american_scientific_journal-3082	2	27	corresponding	correspond	VERB
american_scientific_journal-3082	2	28	local	local	ADJ
american_scientific_journal-3082	2	29	professional	professional	ADJ
american_scientific_journal-3082	2	30	environment	environment	NOUN
american_scientific_journal-3082	2	31	in	in	ADP
american_scientific_journal-3082	2	32	iraq	iraq	PROPN
american_scientific_journal-3082	2	33	,	,	PUNCT
american_scientific_journal-3082	2	34	with	with	ADP
american_scientific_journal-3082	2	35	international	international	ADJ
american_scientific_journal-3082	2	36	accounting	accounting	NOUN
american_scientific_journal-3082	2	37	standards	standard	NOUN
american_scientific_journal-3082	2	38	and	and	CCONJ
american_scientific_journal-3082	2	39	possible	possible	ADJ
american_scientific_journal-3082	2	40	adopt	adopt	VERB
american_scientific_journal-3082	2	41	it	it	PRON
american_scientific_journal-3082	2	42	.	.	PUNCT
american_scientific_journal-3082	3	1	-----------------------------------------------------------------------	-----------------------------------------------------------------------	PUNCT
american_scientific_journal-3082	4	1	*	*	PUNCT
american_scientific_journal-3082	4	2	corresponding	correspond	VERB
american_scientific_journal-3082	4	3	author	author	NOUN
american_scientific_journal-3082	4	4	.	.	PUNCT
american_scientific_journal-3082	5	1	http://asrjetsjournal.org/	http://asrjetsjournal.org/	PROPN
american_scientific_journal-3082	5	2	american	american	PROPN
american_scientific_journal-3082	5	3	scientific	scientific	PROPN
american_scientific_journal-3082	5	4	research	research	NOUN
american_scientific_journal-3082	5	5	journal	journal	NOUN
american_scientific_journal-3082	5	6	for	for	ADP
american_scientific_journal-3082	5	7	engineering	engineering	NOUN
american_scientific_journal-3082	5	8	,	,	PUNCT
american_scientific_journal-3082	5	9	technology	technology	NOUN
american_scientific_journal-3082	5	10	,	,	PUNCT
american_scientific_journal-3082	5	11	and	and	CCONJ
american_scientific_journal-3082	5	12	sciences	science	NOUN
american_scientific_journal-3082	5	13	(	(	PUNCT
american_scientific_journal-3082	5	14	asrjets	asrjet	NOUN
american_scientific_journal-3082	5	15	)	)	PUNCT
american_scientific_journal-3082	5	16	(	(	PUNCT
american_scientific_journal-3082	5	17	2017	2017	NUM
american_scientific_journal-3082	5	18	)	)	PUNCT
american_scientific_journal-3082	5	19	volume	volume	NOUN
american_scientific_journal-3082	5	20	32	32	NUM
american_scientific_journal-3082	5	21	,	,	PUNCT
american_scientific_journal-3082	5	22	no	no	DET
american_scientific_journal-3082	5	23	1	1	NUM
american_scientific_journal-3082	5	24	,	,	PUNCT
american_scientific_journal-3082	5	25	pp	pp	ADV
american_scientific_journal-3082	5	26	243	243	NUM
american_scientific_journal-3082	5	27	-	-	SYM
american_scientific_journal-3082	5	28	265	265	NUM
american_scientific_journal-3082	5	29	244	244	NUM
american_scientific_journal-3082	5	30	make	make	VERB
american_scientific_journal-3082	5	31	available	available	ADJ
american_scientific_journal-3082	5	32	in	in	ADP
american_scientific_journal-3082	5	33	the	the	DET
american_scientific_journal-3082	5	34	accounting	accounting	NOUN
american_scientific_journal-3082	5	35	professional	professional	ADJ
american_scientific_journal-3082	5	36	environment	environment	NOUN
american_scientific_journal-3082	5	37	in	in	ADP
american_scientific_journal-3082	5	38	iraq	iraq	PROPN
american_scientific_journal-3082	5	39	,	,	PUNCT
american_scientific_journal-3082	5	40	requirement	requirement	NOUN
american_scientific_journal-3082	5	41	adopt	adopt	NOUN
american_scientific_journal-3082	5	42	international	international	ADJ
american_scientific_journal-3082	5	43	accounting	accounting	NOUN
american_scientific_journal-3082	5	44	and	and	CCONJ
american_scientific_journal-3082	5	45	their	their	PRON
american_scientific_journal-3082	5	46	standards	standard	NOUN
american_scientific_journal-3082	5	47	in	in	ADP
american_scientific_journal-3082	5	48	this	this	DET
american_scientific_journal-3082	5	49	study	study	NOUN
american_scientific_journal-3082	5	50	used	use	VERB
american_scientific_journal-3082	5	51	descriptive	descriptive	ADJ
american_scientific_journal-3082	5	52	analytical	analytical	ADJ
american_scientific_journal-3082	5	53	method	method	NOUN
american_scientific_journal-3082	5	54	for	for	ADP
american_scientific_journal-3082	5	55	achieving	achieve	VERB
american_scientific_journal-3082	5	56	objectives	objective	NOUN
american_scientific_journal-3082	5	57	of	of	ADP
american_scientific_journal-3082	5	58	study	study	NOUN
american_scientific_journal-3082	5	59	by	by	ADP
american_scientific_journal-3082	5	60	using	use	VERB
american_scientific_journal-3082	5	61	questionnaire	questionnaire	NOUN
american_scientific_journal-3082	5	62	approach	approach	NOUN
american_scientific_journal-3082	5	63	and	and	CCONJ
american_scientific_journal-3082	5	64	it	it	PRON
american_scientific_journal-3082	5	65	analysis	analysis	NOUN
american_scientific_journal-3082	5	66	by	by	ADP
american_scientific_journal-3082	5	67	statistical	statistical	ADJ
american_scientific_journal-3082	5	68	programs	program	NOUN
american_scientific_journal-3082	5	69	to	to	PART
american_scientific_journal-3082	5	70	arrive	arrive	VERB
american_scientific_journal-3082	5	71	to	to	ADP
american_scientific_journal-3082	5	72	results	result	NOUN
american_scientific_journal-3082	5	73	,	,	PUNCT
american_scientific_journal-3082	5	74	where	where	SCONJ
american_scientific_journal-3082	5	75	,	,	PUNCT
american_scientific_journal-3082	5	76	this	this	DET
american_scientific_journal-3082	5	77	study	study	NOUN
american_scientific_journal-3082	5	78	reached	reach	VERB
american_scientific_journal-3082	5	79	to	to	ADP
american_scientific_journal-3082	5	80	importance	importance	NOUN
american_scientific_journal-3082	5	81	conclusions	conclusion	NOUN
american_scientific_journal-3082	5	82	that	that	SCONJ
american_scientific_journal-3082	5	83	the	the	DET
american_scientific_journal-3082	5	84	accounting	account	VERB
american_scientific_journal-3082	5	85	professional	professional	ADJ
american_scientific_journal-3082	5	86	environment	environment	NOUN
american_scientific_journal-3082	5	87	in	in	ADP
american_scientific_journal-3082	5	88	iraq	iraq	PROPN
american_scientific_journal-3082	5	89	relatively	relatively	ADV
american_scientific_journal-3082	5	90	apt	apt	ADJ
american_scientific_journal-3082	5	91	for	for	ADP
american_scientific_journal-3082	5	92	adopt	adopt	VERB
american_scientific_journal-3082	5	93	international	international	ADJ
american_scientific_journal-3082	5	94	accounting	accounting	NOUN
american_scientific_journal-3082	5	95	and	and	CCONJ
american_scientific_journal-3082	5	96	their	their	PRON
american_scientific_journal-3082	5	97	standards	standard	NOUN
american_scientific_journal-3082	5	98	in	in	ADP
american_scientific_journal-3082	5	99	iraq	iraq	PROPN
american_scientific_journal-3082	5	100	,	,	PUNCT
american_scientific_journal-3082	5	101	but	but	CCONJ
american_scientific_journal-3082	5	102	with	with	ADP
american_scientific_journal-3082	5	103	condition	condition	NOUN
american_scientific_journal-3082	5	104	more	more	ADV
american_scientific_journal-3082	5	105	legislative	legislative	ADJ
american_scientific_journal-3082	5	106	and	and	CCONJ
american_scientific_journal-3082	5	107	procedural	procedural	ADJ
american_scientific_journal-3082	5	108	efforts	effort	NOUN
american_scientific_journal-3082	5	109	in	in	ADP
american_scientific_journal-3082	5	110	law	law	NOUN
american_scientific_journal-3082	5	111	side	side	NOUN
american_scientific_journal-3082	5	112	a	a	DET
american_scientific_journal-3082	5	113	professional	professional	NOUN
american_scientific_journal-3082	5	114	to	to	PART
american_scientific_journal-3082	5	115	become	become	VERB
american_scientific_journal-3082	5	116	fully	fully	ADV
american_scientific_journal-3082	5	117	able	able	ADJ
american_scientific_journal-3082	5	118	for	for	ADP
american_scientific_journal-3082	5	119	application	application	NOUN
american_scientific_journal-3082	5	120	international	international	ADJ
american_scientific_journal-3082	5	121	accounting	accounting	NOUN
american_scientific_journal-3082	5	122	and	and	CCONJ
american_scientific_journal-3082	5	123	their	their	PRON
american_scientific_journal-3082	5	124	standards.throgh	standards.throgh	NOUN
american_scientific_journal-3082	5	125	this	this	DET
american_scientific_journal-3082	5	126	study	study	NOUN
american_scientific_journal-3082	5	127	,	,	PUNCT
american_scientific_journal-3082	5	128	we	we	PRON
american_scientific_journal-3082	5	129	reached	reach	VERB
american_scientific_journal-3082	5	130	to	to	ADP
american_scientific_journal-3082	5	131	many	many	ADJ
american_scientific_journal-3082	5	132	recommendations	recommendation	NOUN
american_scientific_journal-3082	5	133	,	,	PUNCT
american_scientific_journal-3082	5	134	such	such	ADJ
american_scientific_journal-3082	5	135	us	we	PRON
american_scientific_journal-3082	5	136	,	,	PUNCT
american_scientific_journal-3082	5	137	the	the	DET
american_scientific_journal-3082	5	138	work	work	NOUN
american_scientific_journal-3082	5	139	adopt	adopt	VERB
american_scientific_journal-3082	5	140	international	international	ADJ
american_scientific_journal-3082	5	141	accounting	accounting	NOUN
american_scientific_journal-3082	5	142	and	and	CCONJ
american_scientific_journal-3082	5	143	their	their	PRON
american_scientific_journal-3082	5	144	standards	standard	NOUN
american_scientific_journal-3082	5	145	in	in	ADP
american_scientific_journal-3082	5	146	the	the	DET
american_scientific_journal-3082	5	147	accounting	accounting	NOUN
american_scientific_journal-3082	5	148	professional	professional	ADJ
american_scientific_journal-3082	5	149	environment	environment	NOUN
american_scientific_journal-3082	5	150	in	in	ADP
american_scientific_journal-3082	5	151	iraq	iraq	PROPN
american_scientific_journal-3082	5	152	after	after	SCONJ
american_scientific_journal-3082	5	153	found	find	VERB
american_scientific_journal-3082	5	154	appropriate	appropriate	ADJ
american_scientific_journal-3082	5	155	environment	environment	NOUN
american_scientific_journal-3082	5	156	for	for	ADP
american_scientific_journal-3082	5	157	adopting	adopt	VERB
american_scientific_journal-3082	5	158	and	and	CCONJ
american_scientific_journal-3082	5	159	companies	company	NOUN
american_scientific_journal-3082	5	160	and	and	CCONJ
american_scientific_journal-3082	5	161	institutions	institution	NOUN
american_scientific_journal-3082	5	162	in	in	ADP
american_scientific_journal-3082	5	163	iraq	iraq	PROPN
american_scientific_journal-3082	5	164	must	must	AUX
american_scientific_journal-3082	5	165	application	application	NOUN
american_scientific_journal-3082	5	166	of	of	ADP
american_scientific_journal-3082	5	167	international	international	ADJ
american_scientific_journal-3082	5	168	accounting	accounting	NOUN
american_scientific_journal-3082	5	169	and	and	CCONJ
american_scientific_journal-3082	5	170	their	their	PRON
american_scientific_journal-3082	5	171	standards	standard	NOUN
american_scientific_journal-3082	5	172	.	.	PUNCT
american_scientific_journal-3082	6	1	keywords	keyword	NOUN
american_scientific_journal-3082	6	2	:	:	PUNCT
american_scientific_journal-3082	6	3	national	national	ADJ
american_scientific_journal-3082	6	4	and	and	CCONJ
american_scientific_journal-3082	6	5	international	international	ADJ
american_scientific_journal-3082	6	6	accounting	accounting	NOUN
american_scientific_journal-3082	6	7	standards	standard	NOUN
american_scientific_journal-3082	6	8	;	;	PUNCT
american_scientific_journal-3082	6	9	accounting	accounting	NOUN
american_scientific_journal-3082	6	10	environment	environment	NOUN
american_scientific_journal-3082	6	11	;	;	PUNCT
american_scientific_journal-3082	6	12	accounting	account	VERB
american_scientific_journal-3082	6	13	compliance	compliance	NOUN
american_scientific_journal-3082	6	14	;	;	PUNCT
american_scientific_journal-3082	6	15	transparency	transparency	NOUN
american_scientific_journal-3082	6	16	and	and	CCONJ
american_scientific_journal-3082	6	17	disclosure	disclosure	NOUN
american_scientific_journal-3082	6	18	;	;	PUNCT
american_scientific_journal-3082	6	19	financial	financial	ADJ
american_scientific_journal-3082	6	20	reporting	reporting	NOUN
american_scientific_journal-3082	6	21	.	.	PUNCT
american_scientific_journal-3082	7	1	1	1	X
american_scientific_journal-3082	7	2	.	.	X
american_scientific_journal-3082	7	3	introduction	introduction	NOUN
american_scientific_journal-3082	7	4	there	there	PRON
american_scientific_journal-3082	7	5	are	be	VERB
american_scientific_journal-3082	7	6	many	many	ADJ
american_scientific_journal-3082	7	7	of	of	ADP
american_scientific_journal-3082	7	8	transitions	transition	NOUN
american_scientific_journal-3082	7	9	and	and	CCONJ
american_scientific_journal-3082	7	10	accelerated	accelerate	VERB
american_scientific_journal-3082	7	11	variables	variable	NOUN
american_scientific_journal-3082	7	12	in	in	ADP
american_scientific_journal-3082	7	13	global	global	ADJ
american_scientific_journal-3082	7	14	economics	economic	NOUN
american_scientific_journal-3082	7	15	,	,	PUNCT
american_scientific_journal-3082	7	16	in	in	ADP
american_scientific_journal-3082	7	17	addition	addition	NOUN
american_scientific_journal-3082	7	18	to	to	ADP
american_scientific_journal-3082	7	19	financial	financial	ADJ
american_scientific_journal-3082	7	20	crises	crisis	NOUN
american_scientific_journal-3082	7	21	which	which	PRON
american_scientific_journal-3082	7	22	reflected	reflect	VERB
american_scientific_journal-3082	7	23	in	in	ADP
american_scientific_journal-3082	7	24	many	many	ADJ
american_scientific_journal-3082	7	25	economies	economy	NOUN
american_scientific_journal-3082	7	26	of	of	ADP
american_scientific_journal-3082	7	27	the	the	DET
american_scientific_journal-3082	7	28	major	major	ADJ
american_scientific_journal-3082	7	29	industrialized	industrialize	VERB
american_scientific_journal-3082	7	30	countries	country	NOUN
american_scientific_journal-3082	7	31	as	as	ADP
american_scientific_journal-3082	7	32	in	in	ADP
american_scientific_journal-3082	7	33	united	united	PROPN
american_scientific_journal-3082	7	34	states	states	PROPN
american_scientific_journal-3082	7	35	,	,	PUNCT
american_scientific_journal-3082	7	36	european	european	ADJ
american_scientific_journal-3082	7	37	and	and	CCONJ
american_scientific_journal-3082	7	38	arabic	arabic	ADJ
american_scientific_journal-3082	7	39	countries	country	NOUN
american_scientific_journal-3082	7	40	.through	.through	PUNCT
american_scientific_journal-3082	8	1	reformulation	reformulation	ADJ
american_scientific_journal-3082	8	2	of	of	ADP
american_scientific_journal-3082	8	3	economic	economic	ADJ
american_scientific_journal-3082	8	4	relationship	relationship	NOUN
american_scientific_journal-3082	8	5	from	from	ADP
american_scientific_journal-3082	8	6	globalization	globalization	NOUN
american_scientific_journal-3082	8	7	of	of	ADP
american_scientific_journal-3082	8	8	those	those	DET
american_scientific_journal-3082	8	9	economies	economy	NOUN
american_scientific_journal-3082	8	10	and	and	CCONJ
american_scientific_journal-3082	8	11	liberalization	liberalization	NOUN
american_scientific_journal-3082	8	12	of	of	ADP
american_scientific_journal-3082	8	13	the	the	DET
american_scientific_journal-3082	8	14	global	global	ADJ
american_scientific_journal-3082	8	15	economy	economy	NOUN
american_scientific_journal-3082	8	16	which	which	PRON
american_scientific_journal-3082	8	17	in	in	ADP
american_scientific_journal-3082	8	18	transformation	transformation	NOUN
american_scientific_journal-3082	8	19	its	its	PRON
american_scientific_journal-3082	8	20	role	role	NOUN
american_scientific_journal-3082	8	21	to	to	PART
american_scientific_journal-3082	8	22	increase	increase	VERB
american_scientific_journal-3082	8	23	the	the	DET
american_scientific_journal-3082	8	24	need	need	NOUN
american_scientific_journal-3082	8	25	to	to	ADP
american_scientific_journal-3082	8	26	establishing	establish	VERB
american_scientific_journal-3082	8	27	uniform	uniform	ADJ
american_scientific_journal-3082	8	28	accounting	accounting	NOUN
american_scientific_journal-3082	8	29	language	language	NOUN
american_scientific_journal-3082	8	30	among	among	ADP
american_scientific_journal-3082	8	31	those	those	DET
american_scientific_journal-3082	8	32	countries	country	NOUN
american_scientific_journal-3082	8	33	,	,	PUNCT
american_scientific_journal-3082	8	34	which	which	PRON
american_scientific_journal-3082	8	35	its	its	PRON
american_scientific_journal-3082	8	36	considered	consider	VERB
american_scientific_journal-3082	8	37	source	source	NOUN
american_scientific_journal-3082	8	38	of	of	ADP
american_scientific_journal-3082	8	39	financial	financial	ADJ
american_scientific_journal-3082	8	40	information	information	NOUN
american_scientific_journal-3082	8	41	for	for	ADP
american_scientific_journal-3082	8	42	users	user	NOUN
american_scientific_journal-3082	8	43	of	of	ADP
american_scientific_journal-3082	8	44	financial	financial	ADJ
american_scientific_journal-3082	8	45	statements	statement	NOUN
american_scientific_journal-3082	8	46	in	in	ADP
american_scientific_journal-3082	8	47	operation	operation	NOUN
american_scientific_journal-3082	8	48	of	of	ADP
american_scientific_journal-3082	8	49	decisions	decision	NOUN
american_scientific_journal-3082	8	50	making	make	VERB
american_scientific_journal-3082	8	51	.	.	PUNCT
american_scientific_journal-3082	9	1	and	and	CCONJ
american_scientific_journal-3082	9	2	it	it	PRON
american_scientific_journal-3082	9	3	’s	’s	AUX
american_scientific_journal-3082	9	4	make	make	VERB
american_scientific_journal-3082	9	5	grow	grow	VERB
american_scientific_journal-3082	9	6	with	with	ADP
american_scientific_journal-3082	9	7	these	these	DET
american_scientific_journal-3082	9	8	developments	development	NOUN
american_scientific_journal-3082	9	9	as	as	ADP
american_scientific_journal-3082	9	10	a	a	DET
american_scientific_journal-3082	9	11	result	result	NOUN
american_scientific_journal-3082	9	12	of	of	ADP
american_scientific_journal-3082	9	13	variation	variation	NOUN
american_scientific_journal-3082	9	14	and	and	CCONJ
american_scientific_journal-3082	9	15	differences	difference	NOUN
american_scientific_journal-3082	9	16	between	between	ADP
american_scientific_journal-3082	9	17	states	state	NOUN
american_scientific_journal-3082	9	18	,	,	PUNCT
american_scientific_journal-3082	9	19	accounting	accounting	NOUN
american_scientific_journal-3082	9	20	principles	principle	NOUN
american_scientific_journal-3082	9	21	in	in	ADP
american_scientific_journal-3082	9	22	elaboration	elaboration	NOUN
american_scientific_journal-3082	9	23	financial	financial	ADJ
american_scientific_journal-3082	9	24	statements	statement	NOUN
american_scientific_journal-3082	9	25	that	that	PRON
american_scientific_journal-3082	9	26	lead	lead	VERB
american_scientific_journal-3082	9	27	to	to	ADP
american_scientific_journal-3082	9	28	contradiction	contradiction	NOUN
american_scientific_journal-3082	9	29	and	and	CCONJ
american_scientific_journal-3082	9	30	difference	difference	NOUN
american_scientific_journal-3082	9	31	in	in	ADP
american_scientific_journal-3082	9	32	formation	formation	NOUN
american_scientific_journal-3082	9	33	and	and	CCONJ
american_scientific_journal-3082	9	34	results	result	NOUN
american_scientific_journal-3082	9	35	.where	.where	ADP
american_scientific_journal-3082	9	36	,	,	PUNCT
american_scientific_journal-3082	9	37	those	those	DET
american_scientific_journal-3082	9	38	statements	statement	NOUN
american_scientific_journal-3082	9	39	contain	contain	VERB
american_scientific_journal-3082	9	40	in	in	ADP
american_scientific_journal-3082	9	41	those	those	DET
american_scientific_journal-3082	9	42	states	state	NOUN
american_scientific_journal-3082	9	43	.	.	PUNCT
american_scientific_journal-3082	10	1	where	where	SCONJ
american_scientific_journal-3082	10	2	,	,	PUNCT
american_scientific_journal-3082	10	3	common	common	ADJ
american_scientific_journal-3082	10	4	accounting	accounting	NOUN
american_scientific_journal-3082	10	5	language	language	NOUN
american_scientific_journal-3082	10	6	used	use	VERB
american_scientific_journal-3082	10	7	through	through	ADP
american_scientific_journal-3082	10	8	a	a	DET
american_scientific_journal-3082	10	9	set	set	NOUN
american_scientific_journal-3082	10	10	of	of	ADP
american_scientific_journal-3082	10	11	standards	standard	NOUN
american_scientific_journal-3082	10	12	and	and	CCONJ
american_scientific_journal-3082	10	13	accounting	accounting	NOUN
american_scientific_journal-3082	10	14	systems	system	NOUN
american_scientific_journal-3082	10	15	have	have	VERB
american_scientific_journal-3082	10	16	international	international	ADJ
american_scientific_journal-3082	10	17	professional	professional	ADJ
american_scientific_journal-3082	10	18	acceptance	acceptance	NOUN
american_scientific_journal-3082	10	19	,	,	PUNCT
american_scientific_journal-3082	10	20	it	it	PRON
american_scientific_journal-3082	10	21	provide	provide	VERB
american_scientific_journal-3082	10	22	uniform	uniform	ADJ
american_scientific_journal-3082	10	23	basis	basis	NOUN
american_scientific_journal-3082	10	24	to	to	PART
american_scientific_journal-3082	10	25	make	make	VERB
american_scientific_journal-3082	10	26	real	real	ADJ
american_scientific_journal-3082	10	27	comparisons	comparison	NOUN
american_scientific_journal-3082	10	28	whatever	whatever	PRON
american_scientific_journal-3082	10	29	their	their	PRON
american_scientific_journal-3082	10	30	sources	source	NOUN
american_scientific_journal-3082	10	31	and	and	CCONJ
american_scientific_journal-3082	10	32	to	to	PART
american_scientific_journal-3082	10	33	guarantee	guarantee	VERB
american_scientific_journal-3082	10	34	the	the	DET
american_scientific_journal-3082	10	35	rights	right	NOUN
american_scientific_journal-3082	10	36	of	of	ADP
american_scientific_journal-3082	10	37	investors	investor	NOUN
american_scientific_journal-3082	10	38	and	and	CCONJ
american_scientific_journal-3082	10	39	reduce	reduce	VERB
american_scientific_journal-3082	10	40	their	their	PRON
american_scientific_journal-3082	10	41	decisions	decision	NOUN
american_scientific_journal-3082	10	42	.	.	PUNCT
american_scientific_journal-3082	11	1	so	so	ADV
american_scientific_journal-3082	11	2	,	,	PUNCT
american_scientific_journal-3082	11	3	application	application	NOUN
american_scientific_journal-3082	11	4	of	of	ADP
american_scientific_journal-3082	11	5	global	global	ADJ
american_scientific_journal-3082	11	6	accounting	accounting	NOUN
american_scientific_journal-3082	11	7	standards	standard	NOUN
american_scientific_journal-3082	11	8	has	have	AUX
american_scientific_journal-3082	11	9	become	become	VERB
american_scientific_journal-3082	11	10	a	a	DET
american_scientific_journal-3082	11	11	necessity	necessity	NOUN
american_scientific_journal-3082	11	12	to	to	PART
american_scientific_journal-3082	11	13	attract	attract	VERB
american_scientific_journal-3082	11	14	local	local	ADJ
american_scientific_journal-3082	11	15	investments	investment	NOUN
american_scientific_journal-3082	11	16	and	and	CCONJ
american_scientific_journal-3082	11	17	foreign	foreign	ADJ
american_scientific_journal-3082	11	18	.	.	PUNCT
american_scientific_journal-3082	12	1	at	at	ADP
american_scientific_journal-3082	12	2	found	find	VERB
american_scientific_journal-3082	12	3	high	high	ADJ
american_scientific_journal-3082	12	4	competition	competition	NOUN
american_scientific_journal-3082	12	5	among	among	ADP
american_scientific_journal-3082	12	6	the	the	DET
american_scientific_journal-3082	12	7	states	state	NOUN
american_scientific_journal-3082	12	8	for	for	ADP
american_scientific_journal-3082	12	9	attracting	attract	VERB
american_scientific_journal-3082	12	10	foreign	foreign	NOUN
american_scientific_journal-3082	12	11	investments.in	investments.in	PRON
american_scientific_journal-3082	12	12	the	the	DET
american_scientific_journal-3082	12	13	current	current	ADJ
american_scientific_journal-3082	12	14	study	study	NOUN
american_scientific_journal-3082	12	15	,	,	PUNCT
american_scientific_journal-3082	12	16	we	we	PRON
american_scientific_journal-3082	12	17	will	will	AUX
american_scientific_journal-3082	12	18	study	study	VERB
american_scientific_journal-3082	12	19	this	this	DET
american_scientific_journal-3082	12	20	topic	topic	NOUN
american_scientific_journal-3082	12	21	via	via	ADP
american_scientific_journal-3082	12	22	three	three	NUM
american_scientific_journal-3082	12	23	sections	section	NOUN
american_scientific_journal-3082	12	24	,	,	PUNCT
american_scientific_journal-3082	12	25	first	first	ADJ
american_scientific_journal-3082	12	26	section	section	NOUN
american_scientific_journal-3082	12	27	focus	focus	VERB
american_scientific_journal-3082	12	28	theoretical	theoretical	ADJ
american_scientific_journal-3082	12	29	framework	framework	NOUN
american_scientific_journal-3082	12	30	to	to	ADP
american_scientific_journal-3082	12	31	this	this	DET
american_scientific_journal-3082	12	32	study	study	NOUN
american_scientific_journal-3082	12	33	,	,	PUNCT
american_scientific_journal-3082	12	34	which	which	PRON
american_scientific_journal-3082	12	35	it	it	PRON
american_scientific_journal-3082	12	36	focuses	focus	VERB
american_scientific_journal-3082	12	37	on	on	ADP
american_scientific_journal-3082	12	38	study	study	NOUN
american_scientific_journal-3082	12	39	methodology	methodology	NOUN
american_scientific_journal-3082	12	40	,	,	PUNCT
american_scientific_journal-3082	12	41	literature	literature	NOUN
american_scientific_journal-3082	12	42	review	review	NOUN
american_scientific_journal-3082	12	43	and	and	CCONJ
american_scientific_journal-3082	12	44	concept	concept	NOUN
american_scientific_journal-3082	12	45	,	,	PUNCT
american_scientific_journal-3082	12	46	reasons	reason	NOUN
american_scientific_journal-3082	12	47	,	,	PUNCT
american_scientific_journal-3082	12	48	importance	importance	NOUN
american_scientific_journal-3082	12	49	,	,	PUNCT
american_scientific_journal-3082	12	50	feature	feature	NOUN
american_scientific_journal-3082	12	51	and	and	CCONJ
american_scientific_journal-3082	12	52	corresponding	correspond	VERB
american_scientific_journal-3082	12	53	for	for	ADP
american_scientific_journal-3082	12	54	international	international	ADJ
american_scientific_journal-3082	12	55	accounting	accounting	NOUN
american_scientific_journal-3082	12	56	and	and	CCONJ
american_scientific_journal-3082	12	57	its	its	PRON
american_scientific_journal-3082	12	58	standards	standard	NOUN
american_scientific_journal-3082	12	59	.	.	PUNCT
american_scientific_journal-3082	13	1	second	second	ADJ
american_scientific_journal-3082	13	2	section	section	NOUN
american_scientific_journal-3082	13	3	from	from	ADP
american_scientific_journal-3082	13	4	study	study	NOUN
american_scientific_journal-3082	13	5	focus	focus	NOUN
american_scientific_journal-3082	13	6	on	on	ADP
american_scientific_journal-3082	13	7	application	application	NOUN
american_scientific_journal-3082	13	8	side	side	NOUN
american_scientific_journal-3082	13	9	for	for	ADP
american_scientific_journal-3082	13	10	study	study	NOUN
american_scientific_journal-3082	13	11	through	through	ADP
american_scientific_journal-3082	13	12	testing	testing	NOUN
american_scientific_journal-3082	13	13	of	of	ADP
american_scientific_journal-3082	13	14	study	study	NOUN
american_scientific_journal-3082	13	15	hypothesis	hypothesis	NOUN
american_scientific_journal-3082	13	16	and	and	CCONJ
american_scientific_journal-3082	13	17	making	making	NOUN
american_scientific_journal-3082	13	18	of	of	ADP
american_scientific_journal-3082	13	19	statistical	statistical	ADJ
american_scientific_journal-3082	13	20	analysis	analysis	NOUN
american_scientific_journal-3082	13	21	,	,	PUNCT
american_scientific_journal-3082	13	22	third	third	ADJ
american_scientific_journal-3082	13	23	section	section	NOUN
american_scientific_journal-3082	13	24	focus	focus	VERB
american_scientific_journal-3082	13	25	on	on	ADP
american_scientific_journal-3082	13	26	conclusions	conclusion	NOUN
american_scientific_journal-3082	13	27	and	and	CCONJ
american_scientific_journal-3082	13	28	recommendations	recommendation	NOUN
american_scientific_journal-3082	13	29	2	2	NUM
american_scientific_journal-3082	13	30	.	.	PUNCT
american_scientific_journal-3082	14	1	firstly	firstly	ADV
american_scientific_journal-3082	14	2	section	section	NOUN
american_scientific_journal-3082	14	3	:	:	PUNCT
american_scientific_journal-3082	14	4	theoretical	theoretical	ADJ
american_scientific_journal-3082	14	5	framework	framework	NOUN
american_scientific_journal-3082	14	6	of	of	ADP
american_scientific_journal-3082	14	7	study	study	NOUN
american_scientific_journal-3082	14	8	2.1	2.1	NUM
american_scientific_journal-3082	14	9	.	.	PUNCT
american_scientific_journal-3082	15	1	methodology	methodology	NOUN
american_scientific_journal-3082	15	2	of	of	ADP
american_scientific_journal-3082	15	3	study	study	NOUN
american_scientific_journal-3082	15	4	problem	problem	NOUN
american_scientific_journal-3082	15	5	of	of	ADP
american_scientific_journal-3082	15	6	study	study	NOUN
american_scientific_journal-3082	15	7	:	:	PUNCT
american_scientific_journal-3082	15	8	with	with	ADP
american_scientific_journal-3082	15	9	developments	development	NOUN
american_scientific_journal-3082	15	10	and	and	CCONJ
american_scientific_journal-3082	15	11	rapid	rapid	ADJ
american_scientific_journal-3082	15	12	changes	change	NOUN
american_scientific_journal-3082	15	13	in	in	ADP
american_scientific_journal-3082	15	14	global	global	ADJ
american_scientific_journal-3082	15	15	economic	economic	ADJ
american_scientific_journal-3082	15	16	and	and	CCONJ
american_scientific_journal-3082	15	17	size	size	NOUN
american_scientific_journal-3082	15	18	of	of	ADP
american_scientific_journal-3082	15	19	flowing	flow	VERB
american_scientific_journal-3082	15	20	investments	investment	NOUN
american_scientific_journal-3082	15	21	among	among	ADP
american_scientific_journal-3082	15	22	those	those	DET
american_scientific_journal-3082	15	23	countries	country	NOUN
american_scientific_journal-3082	15	24	as	as	ADP
american_scientific_journal-3082	15	25	a	a	DET
american_scientific_journal-3082	15	26	result	result	NOUN
american_scientific_journal-3082	15	27	revolution	revolution	NOUN
american_scientific_journal-3082	15	28	of	of	ADP
american_scientific_journal-3082	15	29	information	information	NOUN
american_scientific_journal-3082	15	30	and	and	CCONJ
american_scientific_journal-3082	15	31	communication	communication	NOUN
american_scientific_journal-3082	15	32	and	and	CCONJ
american_scientific_journal-3082	15	33	freedom	freedom	NOUN
american_scientific_journal-3082	15	34	of	of	ADP
american_scientific_journal-3082	15	35	locomotion	locomotion	NOUN
american_scientific_journal-3082	15	36	among	among	ADP
american_scientific_journal-3082	15	37	those	those	DET
american_scientific_journal-3082	15	38	american	american	ADJ
american_scientific_journal-3082	15	39	scientific	scientific	ADJ
american_scientific_journal-3082	15	40	research	research	NOUN
american_scientific_journal-3082	15	41	journal	journal	NOUN
american_scientific_journal-3082	15	42	for	for	ADP
american_scientific_journal-3082	15	43	engineering	engineering	NOUN
american_scientific_journal-3082	15	44	,	,	PUNCT
american_scientific_journal-3082	15	45	technology	technology	NOUN
american_scientific_journal-3082	15	46	,	,	PUNCT
american_scientific_journal-3082	15	47	and	and	CCONJ
american_scientific_journal-3082	15	48	sciences	science	NOUN
american_scientific_journal-3082	15	49	(	(	PUNCT
american_scientific_journal-3082	15	50	asrjets	asrjet	NOUN
american_scientific_journal-3082	15	51	)	)	PUNCT
american_scientific_journal-3082	15	52	(	(	PUNCT
american_scientific_journal-3082	15	53	2017	2017	NUM
american_scientific_journal-3082	15	54	)	)	PUNCT
american_scientific_journal-3082	15	55	volume	volume	NOUN
american_scientific_journal-3082	15	56	32	32	NUM
american_scientific_journal-3082	15	57	,	,	PUNCT
american_scientific_journal-3082	15	58	no	no	DET
american_scientific_journal-3082	15	59	1	1	NUM
american_scientific_journal-3082	15	60	,	,	PUNCT
american_scientific_journal-3082	15	61	pp	pp	ADV
american_scientific_journal-3082	15	62	243	243	NUM
american_scientific_journal-3082	15	63	-	-	SYM
american_scientific_journal-3082	15	64	265	265	NUM
american_scientific_journal-3082	15	65	245	245	NUM
american_scientific_journal-3082	15	66	countries	country	NOUN
american_scientific_journal-3082	15	67	reflect	reflect	VERB
american_scientific_journal-3082	15	68	upon	upon	SCONJ
american_scientific_journal-3082	15	69	profession	profession	NOUN
american_scientific_journal-3082	15	70	of	of	ADP
american_scientific_journal-3082	15	71	accounting	accounting	NOUN
american_scientific_journal-3082	15	72	and	and	CCONJ
american_scientific_journal-3082	15	73	auditing	auditing	NOUN
american_scientific_journal-3082	15	74	.	.	PUNCT
american_scientific_journal-3082	16	1	which	which	PRON
american_scientific_journal-3082	16	2	,	,	PUNCT
american_scientific_journal-3082	16	3	it	it	PRON
american_scientific_journal-3082	16	4	provide	provide	VERB
american_scientific_journal-3082	16	5	financial	financial	ADJ
american_scientific_journal-3082	16	6	and	and	CCONJ
american_scientific_journal-3082	16	7	economic	economic	ADJ
american_scientific_journal-3082	16	8	information	information	NOUN
american_scientific_journal-3082	16	9	for	for	ADP
american_scientific_journal-3082	16	10	user	user	NOUN
american_scientific_journal-3082	16	11	those	those	DET
american_scientific_journal-3082	16	12	information	information	NOUN
american_scientific_journal-3082	16	13	’s	’	VERB
american_scientific_journal-3082	16	14	in	in	ADP
american_scientific_journal-3082	16	15	all	all	ADV
american_scientific_journal-3082	16	16	different	different	ADJ
american_scientific_journal-3082	16	17	of	of	ADP
american_scientific_journal-3082	16	18	world	world	NOUN
american_scientific_journal-3082	16	19	countries	country	NOUN
american_scientific_journal-3082	16	20	for	for	AUX
american_scientific_journal-3082	16	21	encourage	encourage	VERB
american_scientific_journal-3082	16	22	these	these	DET
american_scientific_journal-3082	16	23	investments	investment	NOUN
american_scientific_journal-3082	16	24	moved	move	VERB
american_scientific_journal-3082	16	25	at	at	ADP
american_scientific_journal-3082	16	26	all	all	DET
american_scientific_journal-3082	16	27	these	these	DET
american_scientific_journal-3082	16	28	countries	country	NOUN
american_scientific_journal-3082	16	29	.this	.this	PRON
american_scientific_journal-3082	16	30	leading	lead	VERB
american_scientific_journal-3082	16	31	to	to	PART
american_scientific_journal-3082	16	32	deepen	deepen	VERB
american_scientific_journal-3082	16	33	the	the	DET
american_scientific_journal-3082	16	34	need	need	NOUN
american_scientific_journal-3082	16	35	for	for	ADP
american_scientific_journal-3082	16	36	accounting	accounting	NOUN
american_scientific_journal-3082	16	37	profession	profession	NOUN
american_scientific_journal-3082	16	38	in	in	ADP
american_scientific_journal-3082	16	39	all	all	DET
american_scientific_journal-3082	16	40	countries	country	NOUN
american_scientific_journal-3082	16	41	of	of	ADP
american_scientific_journal-3082	16	42	the	the	DET
american_scientific_journal-3082	16	43	world	world	NOUN
american_scientific_journal-3082	16	44	as	as	ADP
american_scientific_journal-3082	16	45	the	the	DET
american_scientific_journal-3082	16	46	iraq	iraq	PROPN
american_scientific_journal-3082	16	47	,	,	PUNCT
american_scientific_journal-3082	16	48	those	those	PRON
american_scientific_journal-3082	16	49	these	these	DET
american_scientific_journal-3082	16	50	changes	change	NOUN
american_scientific_journal-3082	16	51	and	and	CCONJ
american_scientific_journal-3082	16	52	transformations	transformation	NOUN
american_scientific_journal-3082	16	53	by	by	ADP
american_scientific_journal-3082	16	54	providing	provide	VERB
american_scientific_journal-3082	16	55	and	and	CCONJ
american_scientific_journal-3082	16	56	refining	refine	VERB
american_scientific_journal-3082	16	57	financial	financial	ADJ
american_scientific_journal-3082	16	58	information	information	NOUN
american_scientific_journal-3082	16	59	and	and	CCONJ
american_scientific_journal-3082	16	60	among	among	ADP
american_scientific_journal-3082	16	61	those	those	DET
american_scientific_journal-3082	16	62	countries	country	NOUN
american_scientific_journal-3082	16	63	,	,	PUNCT
american_scientific_journal-3082	16	64	and	and	CCONJ
american_scientific_journal-3082	16	65	understood	understand	VERB
american_scientific_journal-3082	16	66	by	by	ADP
american_scientific_journal-3082	16	67	all	all	DET
american_scientific_journal-3082	16	68	users	user	NOUN
american_scientific_journal-3082	16	69	of	of	ADP
american_scientific_journal-3082	16	70	that	that	DET
american_scientific_journal-3082	16	71	information	information	NOUN
american_scientific_journal-3082	16	72	in	in	ADP
american_scientific_journal-3082	16	73	their	their	PRON
american_scientific_journal-3082	16	74	various	various	ADJ
american_scientific_journal-3082	16	75	languages	language	NOUN
american_scientific_journal-3082	16	76	and	and	CCONJ
american_scientific_journal-3082	16	77	cultures	culture	NOUN
american_scientific_journal-3082	16	78	for	for	ADP
american_scientific_journal-3082	16	79	making	make	VERB
american_scientific_journal-3082	16	80	the	the	DET
american_scientific_journal-3082	16	81	economic	economic	ADJ
american_scientific_journal-3082	16	82	decisions	decision	NOUN
american_scientific_journal-3082	16	83	and	and	CCONJ
american_scientific_journal-3082	16	84	reduce	reduce	VERB
american_scientific_journal-3082	16	85	through	through	ADP
american_scientific_journal-3082	16	86	adopt	adopt	NOUN
american_scientific_journal-3082	16	87	unified	unify	VERB
american_scientific_journal-3082	16	88	international	international	ADJ
american_scientific_journal-3082	16	89	accounting	accounting	NOUN
american_scientific_journal-3082	16	90	standards	standard	NOUN
american_scientific_journal-3082	16	91	,	,	PUNCT
american_scientific_journal-3082	16	92	therefore	therefore	ADV
american_scientific_journal-3082	16	93	,	,	PUNCT
american_scientific_journal-3082	16	94	the	the	DET
american_scientific_journal-3082	16	95	study	study	NOUN
american_scientific_journal-3082	16	96	problem	problem	NOUN
american_scientific_journal-3082	16	97	focus	focus	VERB
american_scientific_journal-3082	16	98	in	in	ADP
american_scientific_journal-3082	16	99	knowledge	knowledge	NOUN
american_scientific_journal-3082	16	100	,	,	PUNCT
american_scientific_journal-3082	16	101	how	how	SCONJ
american_scientific_journal-3082	16	102	far	far	ADV
american_scientific_journal-3082	16	103	do	do	VERB
american_scientific_journal-3082	16	104	accounting	accounting	NOUN
american_scientific_journal-3082	16	105	profession	profession	NOUN
american_scientific_journal-3082	16	106	in	in	ADP
american_scientific_journal-3082	16	107	iraq	iraq	PROPN
american_scientific_journal-3082	16	108	?	?	PUNCT
american_scientific_journal-3082	17	1	that	that	SCONJ
american_scientific_journal-3082	17	2	the	the	DET
american_scientific_journal-3082	17	3	adopt	adopt	ADJ
american_scientific_journal-3082	17	4	international	international	ADJ
american_scientific_journal-3082	17	5	accounting	accounting	NOUN
american_scientific_journal-3082	17	6	standards	standard	NOUN
american_scientific_journal-3082	17	7	for	for	ADP
american_scientific_journal-3082	17	8	benefit	benefit	NOUN
american_scientific_journal-3082	17	9	from	from	ADP
american_scientific_journal-3082	17	10	the	the	DET
american_scientific_journal-3082	17	11	feature	feature	NOUN
american_scientific_journal-3082	17	12	as	as	SCONJ
american_scientific_journal-3082	17	13	which	which	PRON
american_scientific_journal-3082	17	14	in	in	ADP
american_scientific_journal-3082	17	15	its	its	PRON
american_scientific_journal-3082	17	16	provide	provide	VERB
american_scientific_journal-3082	17	17	those	those	DET
american_scientific_journal-3082	17	18	standards	standard	NOUN
american_scientific_journal-3082	17	19	for	for	ADP
american_scientific_journal-3082	17	20	users	user	NOUN
american_scientific_journal-3082	17	21	financial	financial	ADJ
american_scientific_journal-3082	17	22	and	and	CCONJ
american_scientific_journal-3082	17	23	economic	economic	ADJ
american_scientific_journal-3082	17	24	information	information	NOUN
american_scientific_journal-3082	17	25	for	for	ADP
american_scientific_journal-3082	17	26	helpful	helpful	ADJ
american_scientific_journal-3082	17	27	them	they	PRON
american_scientific_journal-3082	17	28	in	in	ADP
american_scientific_journal-3082	17	29	operation	operation	NOUN
american_scientific_journal-3082	17	30	of	of	ADP
american_scientific_journal-3082	17	31	planning	planning	NOUN
american_scientific_journal-3082	17	32	,	,	PUNCT
american_scientific_journal-3082	17	33	decision	decision	NOUN
american_scientific_journal-3082	17	34	-	-	PUNCT
american_scientific_journal-3082	17	35	making	make	VERB
american_scientific_journal-3082	17	36	and	and	CCONJ
american_scientific_journal-3082	17	37	rationalization	rationalization	NOUN
american_scientific_journal-3082	17	38	processes	process	VERB
american_scientific_journal-3082	17	39	the	the	DET
american_scientific_journal-3082	17	40	objective	objective	NOUN
american_scientific_journal-3082	17	41	of	of	ADP
american_scientific_journal-3082	17	42	study	study	NOUN
american_scientific_journal-3082	17	43	the	the	DET
american_scientific_journal-3082	17	44	study	study	NOUN
american_scientific_journal-3082	17	45	aims	aim	VERB
american_scientific_journal-3082	17	46	for	for	ADP
american_scientific_journal-3082	17	47	achieving	achieving	NOUN
american_scientific_journal-3082	17	48	of	of	ADP
american_scientific_journal-3082	17	49	the	the	DET
american_scientific_journal-3082	17	50	following	follow	VERB
american_scientific_journal-3082	17	51	1identify	1identify	NUM
american_scientific_journal-3082	17	52	the	the	DET
american_scientific_journal-3082	17	53	most	most	ADV
american_scientific_journal-3082	17	54	important	important	ADJ
american_scientific_journal-3082	17	55	developments	development	NOUN
american_scientific_journal-3082	17	56	in	in	ADP
american_scientific_journal-3082	17	57	international	international	ADJ
american_scientific_journal-3082	17	58	accounting	accounting	NOUN
american_scientific_journal-3082	17	59	standards	standard	NOUN
american_scientific_journal-3082	17	60	at	at	ADP
american_scientific_journal-3082	17	61	finding	find	VERB
american_scientific_journal-3082	17	62	the	the	DET
american_scientific_journal-3082	17	63	era	era	NOUN
american_scientific_journal-3082	17	64	of	of	ADP
american_scientific_journal-3082	17	65	globalization	globalization	NOUN
american_scientific_journal-3082	17	66	and	and	CCONJ
american_scientific_journal-3082	17	67	openness	openness	NOUN
american_scientific_journal-3082	17	68	in	in	ADP
american_scientific_journal-3082	17	69	the	the	DET
american_scientific_journal-3082	17	70	global	global	ADJ
american_scientific_journal-3082	17	71	economy	economy	NOUN
american_scientific_journal-3082	17	72	between	between	ADP
american_scientific_journal-3082	17	73	the	the	DET
american_scientific_journal-3082	17	74	states	state	NOUN
american_scientific_journal-3082	17	75	and	and	CCONJ
american_scientific_journal-3082	17	76	growth	growth	NOUN
american_scientific_journal-3082	17	77	continuous	continuous	ADJ
american_scientific_journal-3082	17	78	international	international	ADJ
american_scientific_journal-3082	17	79	companies	company	NOUN
american_scientific_journal-3082	17	80	in	in	ADP
american_scientific_journal-3082	17	81	the	the	DET
american_scientific_journal-3082	17	82	sectors	sector	NOUN
american_scientific_journal-3082	17	83	of	of	ADP
american_scientific_journal-3082	17	84	the	the	DET
american_scientific_journal-3082	17	85	iraqi	iraqi	ADJ
american_scientific_journal-3082	17	86	economy	economy	NOUN
american_scientific_journal-3082	17	87	2identify	2identify	NUM
american_scientific_journal-3082	17	88	the	the	DET
american_scientific_journal-3082	17	89	extent	extent	NOUN
american_scientific_journal-3082	17	90	of	of	ADP
american_scientific_journal-3082	17	91	corresponding	correspond	VERB
american_scientific_journal-3082	17	92	of	of	ADP
american_scientific_journal-3082	17	93	accounting	accounting	NOUN
american_scientific_journal-3082	17	94	standards	standard	NOUN
american_scientific_journal-3082	17	95	in	in	ADP
american_scientific_journal-3082	17	96	iraq	iraq	PROPN
american_scientific_journal-3082	17	97	with	with	ADP
american_scientific_journal-3082	17	98	international	international	ADJ
american_scientific_journal-3082	17	99	accounting	accounting	NOUN
american_scientific_journal-3082	17	100	standards	standard	NOUN
american_scientific_journal-3082	17	101	or	or	CCONJ
american_scientific_journal-3082	17	102	adopt	adopt	VERB
american_scientific_journal-3082	17	103	those	those	DET
american_scientific_journal-3082	17	104	international	international	ADJ
american_scientific_journal-3082	17	105	standards	standard	NOUN
american_scientific_journal-3082	17	106	and	and	CCONJ
american_scientific_journal-3082	17	107	effect	effect	NOUN
american_scientific_journal-3082	17	108	corresponding	correspond	VERB
american_scientific_journal-3082	17	109	with	with	ADP
american_scientific_journal-3082	17	110	international	international	ADJ
american_scientific_journal-3082	17	111	accounting	accounting	NOUN
american_scientific_journal-3082	17	112	standards	standard	NOUN
american_scientific_journal-3082	17	113	on	on	ADP
american_scientific_journal-3082	17	114	at	at	ADP
american_scientific_journal-3082	17	115	the	the	DET
american_scientific_journal-3082	17	116	level	level	NOUN
american_scientific_journal-3082	17	117	of	of	ADP
american_scientific_journal-3082	17	118	financial	financial	ADJ
american_scientific_journal-3082	17	119	reporting	reporting	NOUN
american_scientific_journal-3082	17	120	and	and	CCONJ
american_scientific_journal-3082	17	121	financial	financial	ADJ
american_scientific_journal-3082	17	122	information	information	NOUN
american_scientific_journal-3082	17	123	for	for	ADP
american_scientific_journal-3082	17	124	users	user	NOUN
american_scientific_journal-3082	17	125	of	of	ADP
american_scientific_journal-3082	17	126	that	that	DET
american_scientific_journal-3082	17	127	information	information	NOUN
american_scientific_journal-3082	17	128	.	.	PUNCT
american_scientific_journal-3082	18	1	study	study	NOUN
american_scientific_journal-3082	18	2	hypothesis	hypothesis	NOUN
american_scientific_journal-3082	18	3	as	as	ADP
american_scientific_journal-3082	18	4	a	a	DET
american_scientific_journal-3082	18	5	corroding	corroding	NOUN
american_scientific_journal-3082	18	6	to	to	PART
american_scientific_journal-3082	18	7	study	study	VERB
american_scientific_journal-3082	18	8	the	the	DET
american_scientific_journal-3082	18	9	problem	problem	NOUN
american_scientific_journal-3082	18	10	and	and	CCONJ
american_scientific_journal-3082	18	11	achieving	achieve	VERB
american_scientific_journal-3082	18	12	their	their	PRON
american_scientific_journal-3082	18	13	objective	objective	NOUN
american_scientific_journal-3082	18	14	represent	represent	VERB
american_scientific_journal-3082	18	15	these	these	DET
american_scientific_journal-3082	18	16	hypotheses	hypothesis	NOUN
american_scientific_journal-3082	18	17	on	on	ADP
american_scientific_journal-3082	18	18	the	the	DET
american_scientific_journal-3082	18	19	following	following	NOUN
american_scientific_journal-3082	18	20	,	,	PUNCT
american_scientific_journal-3082	18	21	1that	1that	NUM
american_scientific_journal-3082	18	22	the	the	DET
american_scientific_journal-3082	18	23	accounting	accounting	NOUN
american_scientific_journal-3082	18	24	environment	environment	NOUN
american_scientific_journal-3082	18	25	in	in	ADP
american_scientific_journal-3082	18	26	iraq	iraq	PROPN
american_scientific_journal-3082	18	27	is	be	AUX
american_scientific_journal-3082	18	28	consistent	consistent	ADJ
american_scientific_journal-3082	18	29	with	with	ADP
american_scientific_journal-3082	18	30	the	the	DET
american_scientific_journal-3082	18	31	application	application	NOUN
american_scientific_journal-3082	18	32	of	of	ADP
american_scientific_journal-3082	18	33	international	international	ADJ
american_scientific_journal-3082	18	34	accounting	accounting	NOUN
american_scientific_journal-3082	18	35	standards	standard	NOUN
american_scientific_journal-3082	18	36	,	,	PUNCT
american_scientific_journal-3082	18	37	2	2	NUM
american_scientific_journal-3082	18	38	-	-	PUNCT
american_scientific_journal-3082	18	39	there	there	PRON
american_scientific_journal-3082	18	40	are	be	VERB
american_scientific_journal-3082	18	41	role	role	NOUN
american_scientific_journal-3082	18	42	of	of	ADP
american_scientific_journal-3082	18	43	iraqi	iraqi	ADJ
american_scientific_journal-3082	18	44	universities	university	NOUN
american_scientific_journal-3082	18	45	and	and	CCONJ
american_scientific_journal-3082	18	46	institutions	institution	NOUN
american_scientific_journal-3082	18	47	to	to	PART
american_scientific_journal-3082	18	48	adopt	adopt	VERB
american_scientific_journal-3082	18	49	of	of	ADP
american_scientific_journal-3082	18	50	international	international	ADJ
american_scientific_journal-3082	18	51	accounting	accounting	NOUN
american_scientific_journal-3082	18	52	standards	standard	NOUN
american_scientific_journal-3082	18	53	.	.	PUNCT
american_scientific_journal-3082	19	1	3	3	X
american_scientific_journal-3082	19	2	-	-	NUM
american_scientific_journal-3082	19	3	the	the	DET
american_scientific_journal-3082	19	4	non	non	NOUN
american_scientific_journal-3082	19	5	-	-	NOUN
american_scientific_journal-3082	19	6	application	application	NOUN
american_scientific_journal-3082	19	7	of	of	ADP
american_scientific_journal-3082	19	8	international	international	ADJ
american_scientific_journal-3082	19	9	accounting	accounting	NOUN
american_scientific_journal-3082	19	10	standards	standard	NOUN
american_scientific_journal-3082	19	11	in	in	ADP
american_scientific_journal-3082	19	12	iraq	iraq	PROPN
american_scientific_journal-3082	19	13	has	have	VERB
american_scientific_journal-3082	19	14	a	a	DET
american_scientific_journal-3082	19	15	negative	negative	ADJ
american_scientific_journal-3082	19	16	impact	impact	NOUN
american_scientific_journal-3082	19	17	on	on	ADP
american_scientific_journal-3082	19	18	the	the	DET
american_scientific_journal-3082	19	19	economic	economic	ADJ
american_scientific_journal-3082	19	20	reality	reality	NOUN
american_scientific_journal-3082	19	21	and	and	CCONJ
american_scientific_journal-3082	19	22	the	the	DET
american_scientific_journal-3082	19	23	accounting	accounting	NOUN
american_scientific_journal-3082	19	24	profession	profession	NOUN
american_scientific_journal-3082	19	25	in	in	ADP
american_scientific_journal-3082	19	26	iraq	iraq	PROPN
american_scientific_journal-3082	19	27	.	.	PUNCT
american_scientific_journal-3082	20	1	4	4	X
american_scientific_journal-3082	20	2	-	-	PUNCT
american_scientific_journal-3082	20	3	that	that	SCONJ
american_scientific_journal-3082	20	4	the	the	DET
american_scientific_journal-3082	20	5	application	application	NOUN
american_scientific_journal-3082	20	6	of	of	ADP
american_scientific_journal-3082	20	7	international	international	ADJ
american_scientific_journal-3082	20	8	accounting	accounting	NOUN
american_scientific_journal-3082	20	9	standards	standard	NOUN
american_scientific_journal-3082	20	10	in	in	ADP
american_scientific_journal-3082	20	11	iraq	iraq	PROPN
american_scientific_journal-3082	20	12	has	have	VERB
american_scientific_journal-3082	20	13	a	a	DET
american_scientific_journal-3082	20	14	many	many	ADJ
american_scientific_journal-3082	20	15	features	feature	NOUN
american_scientific_journal-3082	20	16	on	on	ADP
american_scientific_journal-3082	20	17	the	the	DET
american_scientific_journal-3082	20	18	economic	economic	ADJ
american_scientific_journal-3082	20	19	reality	reality	NOUN
american_scientific_journal-3082	20	20	and	and	CCONJ
american_scientific_journal-3082	20	21	the	the	DET
american_scientific_journal-3082	20	22	accounting	accounting	NOUN
american_scientific_journal-3082	20	23	profession	profession	NOUN
american_scientific_journal-3082	20	24	in	in	ADP
american_scientific_journal-3082	20	25	iraq	iraq	PROPN
american_scientific_journal-3082	20	26	.	.	PUNCT
american_scientific_journal-3082	21	1	the	the	DET
american_scientific_journal-3082	21	2	limts	limts	NOUN
american_scientific_journal-3082	21	3	of	of	ADP
american_scientific_journal-3082	21	4	the	the	DET
american_scientific_journal-3082	21	5	study	study	NOUN
american_scientific_journal-3082	21	6	is	be	AUX
american_scientific_journal-3082	21	7	considerd	considerd	ADJ
american_scientific_journal-3082	21	8	a	a	DET
american_scientific_journal-3082	21	9	topic	topic	NOUN
american_scientific_journal-3082	21	10	of	of	ADP
american_scientific_journal-3082	21	11	adopting	adopt	VERB
american_scientific_journal-3082	21	12	and	and	CCONJ
american_scientific_journal-3082	21	13	complying	comply	VERB
american_scientific_journal-3082	21	14	with	with	ADP
american_scientific_journal-3082	21	15	international	international	ADJ
american_scientific_journal-3082	21	16	accounting	accounting	NOUN
american_scientific_journal-3082	21	17	standards	standard	NOUN
american_scientific_journal-3082	21	18	is	be	AUX
american_scientific_journal-3082	21	19	aboard	aboard	ADP
american_scientific_journal-3082	21	20	topic	topic	NOUN
american_scientific_journal-3082	21	21	.	.	PUNCT
american_scientific_journal-3082	22	1	in	in	ADP
american_scientific_journal-3082	22	2	order	order	NOUN
american_scientific_journal-3082	22	3	to	to	PART
american_scientific_journal-3082	22	4	control	control	VERB
american_scientific_journal-3082	22	5	the	the	DET
american_scientific_journal-3082	22	6	study	study	NOUN
american_scientific_journal-3082	22	7	it	it	PRON
american_scientific_journal-3082	22	8	has	have	AUX
american_scientific_journal-3082	22	9	been	be	AUX
american_scientific_journal-3082	22	10	indentified	indentifie	VERB
american_scientific_journal-3082	22	11	as	as	SCONJ
american_scientific_journal-3082	22	12	follows	follow	VERB
american_scientific_journal-3082	22	13	;	;	PUNCT
american_scientific_journal-3082	22	14	american	american	ADJ
american_scientific_journal-3082	22	15	scientific	scientific	ADJ
american_scientific_journal-3082	22	16	research	research	NOUN
american_scientific_journal-3082	22	17	journal	journal	NOUN
american_scientific_journal-3082	22	18	for	for	ADP
american_scientific_journal-3082	22	19	engineering	engineering	NOUN
american_scientific_journal-3082	22	20	,	,	PUNCT
american_scientific_journal-3082	22	21	technology	technology	NOUN
american_scientific_journal-3082	22	22	,	,	PUNCT
american_scientific_journal-3082	22	23	and	and	CCONJ
american_scientific_journal-3082	22	24	sciences	science	NOUN
american_scientific_journal-3082	22	25	(	(	PUNCT
american_scientific_journal-3082	22	26	asrjets	asrjet	NOUN
american_scientific_journal-3082	22	27	)	)	PUNCT
american_scientific_journal-3082	22	28	(	(	PUNCT
american_scientific_journal-3082	22	29	2017	2017	NUM
american_scientific_journal-3082	22	30	)	)	PUNCT
american_scientific_journal-3082	22	31	volume	volume	NOUN
american_scientific_journal-3082	22	32	32	32	NUM
american_scientific_journal-3082	22	33	,	,	PUNCT
american_scientific_journal-3082	22	34	no	no	DET
american_scientific_journal-3082	22	35	1	1	NUM
american_scientific_journal-3082	22	36	,	,	PUNCT
american_scientific_journal-3082	22	37	pp	pp	ADV
american_scientific_journal-3082	22	38	243	243	NUM
american_scientific_journal-3082	22	39	-	-	SYM
american_scientific_journal-3082	22	40	265	265	NUM
american_scientific_journal-3082	22	41	246	246	NUM
american_scientific_journal-3082	22	42	time	time	NOUN
american_scientific_journal-3082	22	43	limits	limit	NOUN
american_scientific_journal-3082	22	44	:	:	PUNCT
american_scientific_journal-3082	22	45	will	will	AUX
american_scientific_journal-3082	22	46	be	be	AUX
american_scientific_journal-3082	22	47	addressed	address	VERB
american_scientific_journal-3082	22	48	international	international	ADJ
american_scientific_journal-3082	22	49	and	and	CCONJ
american_scientific_journal-3082	22	50	national	national	ADJ
american_scientific_journal-3082	22	51	accounting	accounting	NOUN
american_scientific_journal-3082	22	52	environment	environment	NOUN
american_scientific_journal-3082	22	53	in	in	ADP
american_scientific_journal-3082	22	54	iraq	iraq	PROPN
american_scientific_journal-3082	22	55	until	until	ADP
american_scientific_journal-3082	22	56	year	year	NOUN
american_scientific_journal-3082	22	57	2016	2016	NUM
american_scientific_journal-3082	22	58	.	.	PUNCT
american_scientific_journal-3082	23	1	-area	-area	NOUN
american_scientific_journal-3082	23	2	limits	limit	NOUN
american_scientific_journal-3082	23	3	:	:	PUNCT
american_scientific_journal-3082	23	4	will	will	AUX
american_scientific_journal-3082	23	5	be	be	AUX
american_scientific_journal-3082	23	6	highlight	highlight	VERB
american_scientific_journal-3082	23	7	the	the	DET
american_scientific_journal-3082	23	8	adoption	adoption	NOUN
american_scientific_journal-3082	23	9	of	of	ADP
american_scientific_journal-3082	23	10	international	international	ADJ
american_scientific_journal-3082	23	11	accounting	accounting	NOUN
american_scientific_journal-3082	23	12	standards	standard	NOUN
american_scientific_journal-3082	23	13	in	in	ADP
american_scientific_journal-3082	23	14	iraq	iraq	PROPN
american_scientific_journal-3082	23	15	.	.	PUNCT
american_scientific_journal-3082	24	1	-objective	-objective	ADJ
american_scientific_journal-3082	24	2	limits	limit	NOUN
american_scientific_journal-3082	24	3	;	;	PUNCT
american_scientific_journal-3082	24	4	will	will	AUX
american_scientific_journal-3082	24	5	be	be	AUX
american_scientific_journal-3082	24	6	discussed	discuss	VERB
american_scientific_journal-3082	24	7	international	international	ADJ
american_scientific_journal-3082	24	8	accounting	accounting	NOUN
american_scientific_journal-3082	24	9	standards	standard	NOUN
american_scientific_journal-3082	24	10	and	and	CCONJ
american_scientific_journal-3082	24	11	national	national	ADJ
american_scientific_journal-3082	24	12	accounting	accounting	NOUN
american_scientific_journal-3082	24	13	standards	standard	NOUN
american_scientific_journal-3082	24	14	and	and	CCONJ
american_scientific_journal-3082	24	15	will	will	AUX
american_scientific_journal-3082	24	16	be	be	AUX
american_scientific_journal-3082	24	17	addressed	address	VERB
american_scientific_journal-3082	24	18	international	international	ADJ
american_scientific_journal-3082	24	19	accounting	accounting	NOUN
american_scientific_journal-3082	24	20	standards	standard	NOUN
american_scientific_journal-3082	24	21	for	for	ADP
american_scientific_journal-3082	24	22	privat	privat	PROPN
american_scientific_journal-3082	24	23	sectot	sectot	PROPN
american_scientific_journal-3082	24	24	companies	company	NOUN
american_scientific_journal-3082	24	25	.	.	PUNCT
american_scientific_journal-3082	25	1	-human	-human	ADJ
american_scientific_journal-3082	25	2	limits	limit	NOUN
american_scientific_journal-3082	25	3	:	:	PUNCT
american_scientific_journal-3082	25	4	the	the	DET
american_scientific_journal-3082	25	5	study	study	NOUN
american_scientific_journal-3082	25	6	included	include	VERB
american_scientific_journal-3082	25	7	academics	academic	NOUN
american_scientific_journal-3082	25	8	in	in	ADP
american_scientific_journal-3082	25	9	accounting	accounting	NOUN
american_scientific_journal-3082	25	10	specialization	specialization	NOUN
american_scientific_journal-3082	25	11	in	in	ADP
american_scientific_journal-3082	25	12	universities	university	NOUN
american_scientific_journal-3082	25	13	,	,	PUNCT
american_scientific_journal-3082	25	14	external	external	ADJ
american_scientific_journal-3082	25	15	auditors	auditor	NOUN
american_scientific_journal-3082	25	16	and	and	CCONJ
american_scientific_journal-3082	25	17	accountants	accountant	NOUN
american_scientific_journal-3082	25	18	in	in	ADP
american_scientific_journal-3082	25	19	private	private	ADJ
american_scientific_journal-3082	25	20	companies	company	NOUN
american_scientific_journal-3082	25	21	.	.	PUNCT
american_scientific_journal-3082	26	1	study	study	NOUN
american_scientific_journal-3082	26	2	methodology	methodology	NOUN
american_scientific_journal-3082	26	3	in	in	ADP
american_scientific_journal-3082	26	4	the	the	DET
american_scientific_journal-3082	26	5	current	current	ADJ
american_scientific_journal-3082	26	6	study	study	NOUN
american_scientific_journal-3082	26	7	,	,	PUNCT
american_scientific_journal-3082	26	8	the	the	DET
american_scientific_journal-3082	26	9	analytical	analytical	ADJ
american_scientific_journal-3082	26	10	,	,	PUNCT
american_scientific_journal-3082	26	11	descriptive	descriptive	ADJ
american_scientific_journal-3082	26	12	approach	approach	NOUN
american_scientific_journal-3082	26	13	and	and	CCONJ
american_scientific_journal-3082	26	14	the	the	DET
american_scientific_journal-3082	26	15	use	use	NOUN
american_scientific_journal-3082	26	16	of	of	ADP
american_scientific_journal-3082	26	17	statistical	statistical	ADJ
american_scientific_journal-3082	26	18	analysis	analysis	NOUN
american_scientific_journal-3082	26	19	methods	method	NOUN
american_scientific_journal-3082	26	20	(	(	PUNCT
american_scientific_journal-3082	26	21	spss	spss	ADJ
american_scientific_journal-3082	26	22	)	)	PUNCT
american_scientific_journal-3082	26	23	will	will	AUX
american_scientific_journal-3082	26	24	be	be	AUX
american_scientific_journal-3082	26	25	followed	follow	VERB
american_scientific_journal-3082	26	26	to	to	PART
american_scientific_journal-3082	26	27	reach	reach	VERB
american_scientific_journal-3082	26	28	the	the	DET
american_scientific_journal-3082	26	29	results	result	NOUN
american_scientific_journal-3082	26	30	of	of	ADP
american_scientific_journal-3082	26	31	the	the	DET
american_scientific_journal-3082	26	32	study	study	NOUN
american_scientific_journal-3082	26	33	that	that	PRON
american_scientific_journal-3082	26	34	contribute	contribute	VERB
american_scientific_journal-3082	26	35	to	to	ADP
american_scientific_journal-3082	26	36	understanding	understand	VERB
american_scientific_journal-3082	26	37	the	the	DET
american_scientific_journal-3082	26	38	accounting	accounting	NOUN
american_scientific_journal-3082	26	39	profession	profession	NOUN
american_scientific_journal-3082	26	40	in	in	ADP
american_scientific_journal-3082	26	41	iraq	iraq	PROPN
american_scientific_journal-3082	26	42	and	and	CCONJ
american_scientific_journal-3082	26	43	work	work	VERB
american_scientific_journal-3082	26	44	on	on	ADP
american_scientific_journal-3082	26	45	developing	develop	VERB
american_scientific_journal-3082	26	46	it	it	PRON
american_scientific_journal-3082	26	47	.	.	PUNCT
american_scientific_journal-3082	27	1	2.2	2.2	NUM
american_scientific_journal-3082	27	2	.	.	PUNCT
american_scientific_journal-3082	27	3	literature	literature	NOUN
american_scientific_journal-3082	27	4	review	review	PROPN
american_scientific_journal-3082	27	5	reference	reference	NOUN
american_scientific_journal-3082	27	6	[	[	X
american_scientific_journal-3082	27	7	2	2	NUM
american_scientific_journal-3082	27	8	]	]	PUNCT
american_scientific_journal-3082	27	9	aimed	aim	VERB
american_scientific_journal-3082	27	10	to	to	PART
american_scientific_journal-3082	27	11	methodology	methodology	VERB
american_scientific_journal-3082	27	12	knowledge	knowledge	NOUN
american_scientific_journal-3082	27	13	preparation	preparation	NOUN
american_scientific_journal-3082	27	14	of	of	ADP
american_scientific_journal-3082	27	15	the	the	DET
american_scientific_journal-3082	27	16	standards	standard	NOUN
american_scientific_journal-3082	27	17	of	of	ADP
american_scientific_journal-3082	27	18	the	the	DET
american_scientific_journal-3082	27	19	sudanese	sudanese	ADJ
american_scientific_journal-3082	27	20	accountants	accountants	PROPN
american_scientific_journal-3082	27	21	council	council	PROPN
american_scientific_journal-3082	27	22	in	in	ADP
american_scientific_journal-3082	27	23	additional	additional	ADJ
american_scientific_journal-3082	27	24	,	,	PUNCT
american_scientific_journal-3082	27	25	the	the	DET
american_scientific_journal-3082	27	26	reasons	reason	NOUN
american_scientific_journal-3082	27	27	that	that	PRON
american_scientific_journal-3082	27	28	lead	lead	VERB
american_scientific_journal-3082	27	29	to	to	ADP
american_scientific_journal-3082	27	30	not	not	PART
american_scientific_journal-3082	27	31	common	common	VERB
american_scientific_journal-3082	27	32	all	all	DET
american_scientific_journal-3082	27	33	stakeholders	stakeholder	NOUN
american_scientific_journal-3082	27	34	and	and	CCONJ
american_scientific_journal-3082	27	35	beneficiaries	beneficiary	NOUN
american_scientific_journal-3082	27	36	of	of	ADP
american_scientific_journal-3082	27	37	the	the	DET
american_scientific_journal-3082	27	38	standards	standard	NOUN
american_scientific_journal-3082	27	39	were	be	AUX
american_scientific_journal-3082	27	40	involved	involve	VERB
american_scientific_journal-3082	27	41	in	in	ADP
american_scientific_journal-3082	27	42	the	the	DET
american_scientific_journal-3082	27	43	process	process	NOUN
american_scientific_journal-3082	27	44	of	of	ADP
american_scientific_journal-3082	27	45	international	international	ADJ
american_scientific_journal-3082	27	46	standards	standard	NOUN
american_scientific_journal-3082	27	47	.	.	PUNCT
american_scientific_journal-3082	28	1	one	one	NUM
american_scientific_journal-3082	28	2	of	of	ADP
american_scientific_journal-3082	28	3	the	the	DET
american_scientific_journal-3082	28	4	most	most	ADV
american_scientific_journal-3082	28	5	important	important	ADJ
american_scientific_journal-3082	28	6	results	result	NOUN
american_scientific_journal-3082	28	7	,	,	PUNCT
american_scientific_journal-3082	28	8	that	that	SCONJ
american_scientific_journal-3082	28	9	the	the	DET
american_scientific_journal-3082	28	10	committee	committee	NOUN
american_scientific_journal-3082	28	11	of	of	ADP
american_scientific_journal-3082	28	12	standards	standard	NOUN
american_scientific_journal-3082	28	13	accounting	account	VERB
american_scientific_journal-3082	28	14	and	and	CCONJ
american_scientific_journal-3082	28	15	auditing	auditing	NOUN
american_scientific_journal-3082	28	16	has	have	AUX
american_scientific_journal-3082	28	17	established	establish	VERB
american_scientific_journal-3082	28	18	the	the	PRON
american_scientific_journal-3082	28	19	of	of	ADP
american_scientific_journal-3082	28	20	international	international	ADJ
american_scientific_journal-3082	28	21	standards	standard	NOUN
american_scientific_journal-3082	28	22	as	as	ADP
american_scientific_journal-3082	28	23	sudanization	sudanization	NOUN
american_scientific_journal-3082	28	24	terms	term	NOUN
american_scientific_journal-3082	28	25	without	without	ADP
american_scientific_journal-3082	28	26	involving	involve	VERB
american_scientific_journal-3082	28	27	all	all	DET
american_scientific_journal-3082	28	28	the	the	DET
american_scientific_journal-3082	28	29	interested	interested	ADJ
american_scientific_journal-3082	28	30	parties	party	NOUN
american_scientific_journal-3082	28	31	and	and	CCONJ
american_scientific_journal-3082	28	32	beneficiaries	beneficiary	NOUN
american_scientific_journal-3082	28	33	of	of	ADP
american_scientific_journal-3082	28	34	the	the	DET
american_scientific_journal-3082	28	35	standards	standard	NOUN
american_scientific_journal-3082	28	36	in	in	ADP
american_scientific_journal-3082	28	37	the	the	DET
american_scientific_journal-3082	28	38	sudanese	sudanese	ADJ
american_scientific_journal-3082	28	39	process	process	NOUN
american_scientific_journal-3082	28	40	.	.	PUNCT
american_scientific_journal-3082	29	1	and	and	CCONJ
american_scientific_journal-3082	29	2	most	most	ADV
american_scientific_journal-3082	29	3	important	important	ADJ
american_scientific_journal-3082	29	4	of	of	ADP
american_scientific_journal-3082	29	5	recommendation	recommendation	NOUN
american_scientific_journal-3082	29	6	are	be	AUX
american_scientific_journal-3082	29	7	that	that	SCONJ
american_scientific_journal-3082	29	8	the	the	DET
american_scientific_journal-3082	29	9	iasc	iasc	PROPN
american_scientific_journal-3082	29	10	should	should	AUX
american_scientific_journal-3082	29	11	contain	contain	VERB
american_scientific_journal-3082	29	12	only	only	ADV
american_scientific_journal-3082	29	13	academics	academic	NOUN
american_scientific_journal-3082	29	14	and	and	CCONJ
american_scientific_journal-3082	29	15	there	there	PRON
american_scientific_journal-3082	29	16	is	be	VERB
american_scientific_journal-3082	29	17	a	a	DET
american_scientific_journal-3082	29	18	complete	complete	ADJ
american_scientific_journal-3082	29	19	absence	absence	NOUN
american_scientific_journal-3082	29	20	of	of	ADP
american_scientific_journal-3082	29	21	academics	academic	NOUN
american_scientific_journal-3082	29	22	and	and	CCONJ
american_scientific_journal-3082	29	23	others	other	NOUN
american_scientific_journal-3082	29	24	.	.	PUNCT
american_scientific_journal-3082	30	1	from	from	ADP
american_scientific_journal-3082	30	2	interested	interested	ADJ
american_scientific_journal-3082	30	3	parties	party	NOUN
american_scientific_journal-3082	30	4	and	and	CCONJ
american_scientific_journal-3082	30	5	beneficiaries	beneficiary	NOUN
american_scientific_journal-3082	30	6	of	of	ADP
american_scientific_journal-3082	30	7	the	the	DET
american_scientific_journal-3082	30	8	standards	standard	NOUN
american_scientific_journal-3082	30	9	.	.	PUNCT
american_scientific_journal-3082	31	1	reference	reference	NOUN
american_scientific_journal-3082	31	2	[	[	X
american_scientific_journal-3082	31	3	13	13	NUM
american_scientific_journal-3082	31	4	]	]	PUNCT
american_scientific_journal-3082	31	5	aimed	aim	VERB
american_scientific_journal-3082	31	6	to	to	PART
american_scientific_journal-3082	31	7	display	display	VERB
american_scientific_journal-3082	31	8	the	the	DET
american_scientific_journal-3082	31	9	effect	effect	NOUN
american_scientific_journal-3082	31	10	of	of	ADP
american_scientific_journal-3082	31	11	published	publish	VERB
american_scientific_journal-3082	31	12	financial	financial	ADJ
american_scientific_journal-3082	31	13	reports	report	NOUN
american_scientific_journal-3082	31	14	on	on	ADP
american_scientific_journal-3082	31	15	attracting	attract	VERB
american_scientific_journal-3082	31	16	external	external	ADJ
american_scientific_journal-3082	31	17	investments	investment	NOUN
american_scientific_journal-3082	31	18	to	to	ADP
american_scientific_journal-3082	31	19	capital	capital	NOUN
american_scientific_journal-3082	31	20	markets	market	NOUN
american_scientific_journal-3082	31	21	in	in	ADP
american_scientific_journal-3082	31	22	developing	develop	VERB
american_scientific_journal-3082	31	23	countries	country	NOUN
american_scientific_journal-3082	31	24	,	,	PUNCT
american_scientific_journal-3082	31	25	especially	especially	ADV
american_scientific_journal-3082	31	26	khartoum	khartoum	PROPN
american_scientific_journal-3082	31	27	stock	stock	NOUN
american_scientific_journal-3082	31	28	.	.	PUNCT
american_scientific_journal-3082	32	1	the	the	DET
american_scientific_journal-3082	32	2	results	result	NOUN
american_scientific_journal-3082	32	3	of	of	ADP
american_scientific_journal-3082	32	4	the	the	DET
american_scientific_journal-3082	32	5	study	study	NOUN
american_scientific_journal-3082	32	6	showed	show	VERB
american_scientific_journal-3082	32	7	that	that	SCONJ
american_scientific_journal-3082	32	8	the	the	DET
american_scientific_journal-3082	32	9	published	publish	VERB
american_scientific_journal-3082	32	10	financial	financial	ADJ
american_scientific_journal-3082	32	11	statements	statement	NOUN
american_scientific_journal-3082	32	12	do	do	AUX
american_scientific_journal-3082	32	13	not	not	PART
american_scientific_journal-3082	32	14	achieve	achieve	VERB
american_scientific_journal-3082	32	15	the	the	DET
american_scientific_journal-3082	32	16	purpose	purpose	NOUN
american_scientific_journal-3082	32	17	of	of	ADP
american_scientific_journal-3082	32	18	financial	financial	ADJ
american_scientific_journal-3082	32	19	analysis	analysis	NOUN
american_scientific_journal-3082	32	20	.	.	PUNCT
american_scientific_journal-3082	33	1	the	the	DET
american_scientific_journal-3082	33	2	ignore	ignore	NOUN
american_scientific_journal-3082	33	3	lead	lead	NOUN
american_scientific_journal-3082	33	4	and	and	CCONJ
american_scientific_journal-3082	33	5	international	international	ADJ
american_scientific_journal-3082	33	6	accounting	accounting	NOUN
american_scientific_journal-3082	33	7	inconsistency	inconsistency	NOUN
american_scientific_journal-3082	33	8	published	publish	VERB
american_scientific_journal-3082	33	9	financial	financial	ADJ
american_scientific_journal-3082	33	10	statements	statement	NOUN
american_scientific_journal-3082	33	11	for	for	ADP
american_scientific_journal-3082	33	12	requirements	requirement	NOUN
american_scientific_journal-3082	33	13	foreign	foreign	ADJ
american_scientific_journal-3082	33	14	investors	investor	NOUN
american_scientific_journal-3082	33	15	,	,	PUNCT
american_scientific_journal-3082	33	16	noncompliance	noncompliance	NOUN
american_scientific_journal-3082	33	17	for	for	ADP
american_scientific_journal-3082	33	18	international	international	ADJ
american_scientific_journal-3082	33	19	accounting	accounting	NOUN
american_scientific_journal-3082	33	20	standards	standard	NOUN
american_scientific_journal-3082	33	21	and	and	CCONJ
american_scientific_journal-3082	33	22	internationally	internationally	ADV
american_scientific_journal-3082	33	23	recognized	recognize	VERB
american_scientific_journal-3082	33	24	practice	practice	NOUN
american_scientific_journal-3082	33	25	requirements	requirement	NOUN
american_scientific_journal-3082	33	26	,	,	PUNCT
american_scientific_journal-3082	33	27	lead	lead	VERB
american_scientific_journal-3082	33	28	to	to	PART
american_scientific_journal-3082	33	29	reduction	reduction	NOUN
american_scientific_journal-3082	33	30	the	the	DET
american_scientific_journal-3082	33	31	quality	quality	NOUN
american_scientific_journal-3082	33	32	of	of	ADP
american_scientific_journal-3082	33	33	financial	financial	ADJ
american_scientific_journal-3082	33	34	reports	report	NOUN
american_scientific_journal-3082	33	35	statements	statement	NOUN
american_scientific_journal-3082	33	36	published	publish	VERB
american_scientific_journal-3082	33	37	by	by	ADP
american_scientific_journal-3082	33	38	the	the	DET
american_scientific_journal-3082	33	39	companies	company	NOUN
american_scientific_journal-3082	33	40	whose	whose	DET
american_scientific_journal-3082	33	41	shares	share	NOUN
american_scientific_journal-3082	33	42	are	be	AUX
american_scientific_journal-3082	33	43	restricted	restrict	VERB
american_scientific_journal-3082	33	44	which	which	PRON
american_scientific_journal-3082	33	45	has	have	AUX
american_scientific_journal-3082	33	46	contributed	contribute	VERB
american_scientific_journal-3082	33	47	to	to	ADP
american_scientific_journal-3082	33	48	the	the	DET
american_scientific_journal-3082	33	49	weakness	weakness	NOUN
american_scientific_journal-3082	33	50	the	the	DET
american_scientific_journal-3082	33	51	efficiency	efficiency	NOUN
american_scientific_journal-3082	33	52	of	of	ADP
american_scientific_journal-3082	33	53	the	the	DET
american_scientific_journal-3082	33	54	financial	financial	ADJ
american_scientific_journal-3082	33	55	markets	market	NOUN
american_scientific_journal-3082	33	56	and	and	CCONJ
american_scientific_journal-3082	33	57	thus	thus	ADV
american_scientific_journal-3082	33	58	weak	weak	ADJ
american_scientific_journal-3082	33	59	the	the	DET
american_scientific_journal-3082	33	60	appetite	appetite	NOUN
american_scientific_journal-3082	33	61	of	of	ADP
american_scientific_journal-3082	33	62	foreign	foreign	ADJ
american_scientific_journal-3082	33	63	investors	investor	NOUN
american_scientific_journal-3082	33	64	on	on	ADP
american_scientific_journal-3082	33	65	the	the	DET
american_scientific_journal-3082	33	66	market	market	NOUN
american_scientific_journal-3082	33	67	.	.	PUNCT
american_scientific_journal-3082	34	1	the	the	DET
american_scientific_journal-3082	34	2	lack	lack	NOUN
american_scientific_journal-3082	34	3	of	of	ADP
american_scientific_journal-3082	34	4	transparency	transparency	NOUN
american_scientific_journal-3082	34	5	and	and	CCONJ
american_scientific_journal-3082	34	6	lack	lack	NOUN
american_scientific_journal-3082	34	7	of	of	ADP
american_scientific_journal-3082	34	8	rigidity	rigidity	NOUN
american_scientific_journal-3082	34	9	in	in	ADP
american_scientific_journal-3082	34	10	the	the	DET
american_scientific_journal-3082	34	11	reports	report	NOUN
american_scientific_journal-3082	34	12	and	and	CCONJ
american_scientific_journal-3082	34	13	financial	financial	ADJ
american_scientific_journal-3082	34	14	statements	statement	NOUN
american_scientific_journal-3082	34	15	published	publish	VERB
american_scientific_journal-3082	34	16	on	on	ADP
american_scientific_journal-3082	34	17	the	the	DET
american_scientific_journal-3082	34	18	khartoum	khartoum	PROPN
american_scientific_journal-3082	34	19	stock	stock	PROPN
american_scientific_journal-3082	34	20	exchange	exchange	PROPN
american_scientific_journal-3082	34	21	caused	cause	VERB
american_scientific_journal-3082	34	22	the	the	DET
american_scientific_journal-3082	34	23	low	low	ADJ
american_scientific_journal-3082	34	24	level	level	NOUN
american_scientific_journal-3082	34	25	of	of	ADP
american_scientific_journal-3082	34	26	accounting	accounting	NOUN
american_scientific_journal-3082	34	27	disclosure	disclosure	NOUN
american_scientific_journal-3082	34	28	,	,	PUNCT
american_scientific_journal-3082	34	29	especially	especially	ADV
american_scientific_journal-3082	34	30	information	information	NOUN
american_scientific_journal-3082	34	31	that	that	PRON
american_scientific_journal-3082	34	32	helps	help	VERB
american_scientific_journal-3082	34	33	predict	predict	VERB
american_scientific_journal-3082	34	34	the	the	DET
american_scientific_journal-3082	34	35	future	future	ADJ
american_scientific_journal-3082	34	36	performance	performance	NOUN
american_scientific_journal-3082	34	37	of	of	ADP
american_scientific_journal-3082	34	38	companies	company	NOUN
american_scientific_journal-3082	34	39	and	and	CCONJ
american_scientific_journal-3082	34	40	the	the	DET
american_scientific_journal-3082	34	41	expectations	expectation	NOUN
american_scientific_journal-3082	34	42	of	of	ADP
american_scientific_journal-3082	34	43	profits	profit	NOUN
american_scientific_journal-3082	34	44	and	and	CCONJ
american_scientific_journal-3082	34	45	the	the	DET
american_scientific_journal-3082	34	46	assessment	assessment	NOUN
american_scientific_journal-3082	34	47	of	of	ADP
american_scientific_journal-3082	34	48	the	the	DET
american_scientific_journal-3082	34	49	degree	degree	NOUN
american_scientific_journal-3082	34	50	of	of	ADP
american_scientific_journal-3082	34	51	investment	investment	NOUN
american_scientific_journal-3082	34	52	risk	risk	NOUN
american_scientific_journal-3082	34	53	in	in	ADP
american_scientific_journal-3082	34	54	shares	share	NOUN
american_scientific_journal-3082	34	55	which	which	PRON
american_scientific_journal-3082	34	56	adversely	adversely	ADV
american_scientific_journal-3082	34	57	affected	affect	VERB
american_scientific_journal-3082	34	58	the	the	DET
american_scientific_journal-3082	34	59	efficiency	efficiency	NOUN
american_scientific_journal-3082	34	60	of	of	ADP
american_scientific_journal-3082	34	61	the	the	DET
american_scientific_journal-3082	34	62	financial	financial	ADJ
american_scientific_journal-3082	34	63	market	market	NOUN
american_scientific_journal-3082	34	64	and	and	CCONJ
american_scientific_journal-3082	34	65	attracting	attract	VERB
american_scientific_journal-3082	34	66	foreign	foreign	ADJ
american_scientific_journal-3082	34	67	investments	investment	NOUN
american_scientific_journal-3082	34	68	.	.	PUNCT
american_scientific_journal-3082	35	1	the	the	DET
american_scientific_journal-3082	35	2	two	two	NUM
american_scientific_journal-3082	35	3	researchers	researcher	NOUN
american_scientific_journal-3082	35	4	in	in	ADP
american_scientific_journal-3082	35	5	[	[	X
american_scientific_journal-3082	35	6	3	3	NUM
american_scientific_journal-3082	35	7	]	]	PUNCT
american_scientific_journal-3082	35	8	conculeded	conculede	VERB
american_scientific_journal-3082	35	9	that	that	SCONJ
american_scientific_journal-3082	35	10	the	the	DET
american_scientific_journal-3082	35	11	application	application	NOUN
american_scientific_journal-3082	35	12	of	of	ADP
american_scientific_journal-3082	35	13	international	international	ADJ
american_scientific_journal-3082	35	14	accounting	accounting	NOUN
american_scientific_journal-3082	35	15	standards	standard	NOUN
american_scientific_journal-3082	35	16	in	in	ADP
american_scientific_journal-3082	35	17	jordanian	jordanian	ADJ
american_scientific_journal-3082	35	18	companies	company	NOUN
american_scientific_journal-3082	35	19	contributes	contribute	VERB
american_scientific_journal-3082	35	20	to	to	ADP
american_scientific_journal-3082	35	21	attracting	attract	VERB
american_scientific_journal-3082	35	22	foreign	foreign	ADJ
american_scientific_journal-3082	35	23	direct	direct	ADJ
american_scientific_journal-3082	35	24	investment	investment	NOUN
american_scientific_journal-3082	35	25	on	on	ADP
american_scientific_journal-3082	35	26	considering	consider	VERB
american_scientific_journal-3082	35	27	that	that	SCONJ
american_scientific_journal-3082	35	28	the	the	DET
american_scientific_journal-3082	35	29	application	application	NOUN
american_scientific_journal-3082	35	30	of	of	ADP
american_scientific_journal-3082	35	31	international	international	ADJ
american_scientific_journal-3082	35	32	accounting	accounting	NOUN
american_scientific_journal-3082	35	33	standards	standard	NOUN
american_scientific_journal-3082	35	34	gives	give	VERB
american_scientific_journal-3082	35	35	international	international	ADJ
american_scientific_journal-3082	35	36	status	status	NOUN
american_scientific_journal-3082	35	37	to	to	ADP
american_scientific_journal-3082	35	38	the	the	DET
american_scientific_journal-3082	35	39	company	company	NOUN
american_scientific_journal-3082	35	40	's	's	PART
american_scientific_journal-3082	35	41	lists	list	NOUN
american_scientific_journal-3082	35	42	,	,	PUNCT
american_scientific_journal-3082	35	43	which	which	PRON
american_scientific_journal-3082	35	44	generates	generate	VERB
american_scientific_journal-3082	35	45	confidence	confidence	NOUN
american_scientific_journal-3082	35	46	in	in	ADP
american_scientific_journal-3082	35	47	the	the	DET
american_scientific_journal-3082	35	48	investor	investor	NOUN
american_scientific_journal-3082	35	49	american	american	PROPN
american_scientific_journal-3082	35	50	scientific	scientific	PROPN
american_scientific_journal-3082	35	51	research	research	PROPN
american_scientific_journal-3082	35	52	journal	journal	NOUN
american_scientific_journal-3082	35	53	for	for	ADP
american_scientific_journal-3082	35	54	engineering	engineering	NOUN
american_scientific_journal-3082	35	55	,	,	PUNCT
american_scientific_journal-3082	35	56	technology	technology	NOUN
american_scientific_journal-3082	35	57	,	,	PUNCT
american_scientific_journal-3082	35	58	and	and	CCONJ
american_scientific_journal-3082	35	59	sciences	science	NOUN
american_scientific_journal-3082	35	60	(	(	PUNCT
american_scientific_journal-3082	35	61	asrjets	asrjet	NOUN
american_scientific_journal-3082	35	62	)	)	PUNCT
american_scientific_journal-3082	35	63	(	(	PUNCT
american_scientific_journal-3082	35	64	2017	2017	NUM
american_scientific_journal-3082	35	65	)	)	PUNCT
american_scientific_journal-3082	35	66	volume	volume	NOUN
american_scientific_journal-3082	35	67	32	32	NUM
american_scientific_journal-3082	35	68	,	,	PUNCT
american_scientific_journal-3082	35	69	no	no	DET
american_scientific_journal-3082	35	70	1	1	NUM
american_scientific_journal-3082	35	71	,	,	PUNCT
american_scientific_journal-3082	35	72	pp	pp	ADV
american_scientific_journal-3082	35	73	243	243	NUM
american_scientific_journal-3082	35	74	-	-	SYM
american_scientific_journal-3082	35	75	265	265	NUM
american_scientific_journal-3082	35	76	247	247	NUM
american_scientific_journal-3082	35	77	operations	operation	NOUN
american_scientific_journal-3082	35	78	of	of	ADP
american_scientific_journal-3082	35	79	the	the	DET
american_scientific_journal-3082	35	80	company	company	NOUN
american_scientific_journal-3082	35	81	and	and	CCONJ
american_scientific_journal-3082	35	82	thus	thus	ADV
american_scientific_journal-3082	35	83	encourages	encourage	VERB
american_scientific_journal-3082	35	84	him	he	PRON
american_scientific_journal-3082	35	85	to	to	PART
american_scientific_journal-3082	35	86	bring	bring	VERB
american_scientific_journal-3082	35	87	his	his	PRON
american_scientific_journal-3082	35	88	investment	investment	NOUN
american_scientific_journal-3082	35	89	to	to	ADP
american_scientific_journal-3082	35	90	jordan	jordan	PROPN
american_scientific_journal-3082	35	91	reference	reference	PROPN
american_scientific_journal-3082	36	1	[	[	X
american_scientific_journal-3082	36	2	12	12	NUM
american_scientific_journal-3082	36	3	]	]	PUNCT
american_scientific_journal-3082	36	4	focus	focus	NOUN
american_scientific_journal-3082	36	5	the	the	DET
american_scientific_journal-3082	36	6	study	study	NOUN
american_scientific_journal-3082	36	7	concluded	conclude	VERB
american_scientific_journal-3082	36	8	that	that	SCONJ
american_scientific_journal-3082	36	9	the	the	DET
american_scientific_journal-3082	36	10	adoption	adoption	NOUN
american_scientific_journal-3082	36	11	of	of	ADP
american_scientific_journal-3082	36	12	international	international	ADJ
american_scientific_journal-3082	36	13	financial	financial	ADJ
american_scientific_journal-3082	36	14	reporting	reporting	NOUN
american_scientific_journal-3082	36	15	standards	standard	NOUN
american_scientific_journal-3082	36	16	(	(	PUNCT
american_scientific_journal-3082	36	17	ifrs	ifrs	PROPN
american_scientific_journal-3082	36	18	)	)	PUNCT
american_scientific_journal-3082	36	19	contributes	contribute	VERB
american_scientific_journal-3082	36	20	to	to	ADP
american_scientific_journal-3082	36	21	reducing	reduce	VERB
american_scientific_journal-3082	36	22	the	the	DET
american_scientific_journal-3082	36	23	costs	cost	NOUN
american_scientific_journal-3082	36	24	of	of	ADP
american_scientific_journal-3082	36	25	information	information	NOUN
american_scientific_journal-3082	36	26	between	between	ADP
american_scientific_journal-3082	36	27	countries	country	NOUN
american_scientific_journal-3082	36	28	,	,	PUNCT
american_scientific_journal-3082	36	29	which	which	PRON
american_scientific_journal-3082	36	30	is	be	AUX
american_scientific_journal-3082	36	31	a	a	DET
american_scientific_journal-3082	36	32	means	means	NOUN
american_scientific_journal-3082	36	33	to	to	PART
american_scientific_journal-3082	36	34	promote	promote	VERB
american_scientific_journal-3082	36	35	trade	trade	NOUN
american_scientific_journal-3082	36	36	and	and	CCONJ
american_scientific_journal-3082	36	37	foreign	foreign	ADJ
american_scientific_journal-3082	36	38	direct	direct	ADJ
american_scientific_journal-3082	36	39	investment	investment	NOUN
american_scientific_journal-3082	36	40	reference	reference	NOUN
american_scientific_journal-3082	36	41	[	[	X
american_scientific_journal-3082	36	42	19	19	NUM
american_scientific_journal-3082	36	43	]	]	PUNCT
american_scientific_journal-3082	36	44	found	find	VERB
american_scientific_journal-3082	36	45	that	that	SCONJ
american_scientific_journal-3082	36	46	the	the	DET
american_scientific_journal-3082	36	47	adoption	adoption	NOUN
american_scientific_journal-3082	36	48	of	of	ADP
american_scientific_journal-3082	36	49	international	international	ADJ
american_scientific_journal-3082	36	50	standards	standard	NOUN
american_scientific_journal-3082	36	51	for	for	ADP
american_scientific_journal-3082	36	52	financial	financial	ADJ
american_scientific_journal-3082	36	53	reporting	reporting	NOUN
american_scientific_journal-3082	36	54	increases	increase	VERB
american_scientific_journal-3082	36	55	the	the	DET
american_scientific_journal-3082	36	56	transparency	transparency	NOUN
american_scientific_journal-3082	36	57	of	of	ADP
american_scientific_journal-3082	36	58	corporate	corporate	ADJ
american_scientific_journal-3082	36	59	disclosure	disclosure	NOUN
american_scientific_journal-3082	36	60	and	and	CCONJ
american_scientific_journal-3082	36	61	increases	increase	VERB
american_scientific_journal-3082	36	62	the	the	DET
american_scientific_journal-3082	36	63	liquidity	liquidity	NOUN
american_scientific_journal-3082	36	64	of	of	ADP
american_scientific_journal-3082	36	65	listed	list	VERB
american_scientific_journal-3082	36	66	companies	company	NOUN
american_scientific_journal-3082	36	67	in	in	ADP
american_scientific_journal-3082	36	68	these	these	DET
american_scientific_journal-3082	36	69	financial	financial	ADJ
american_scientific_journal-3082	36	70	markets	market	NOUN
american_scientific_journal-3082	36	71	.	.	PUNCT
american_scientific_journal-3082	37	1	reference	reference	NOUN
american_scientific_journal-3082	37	2	[	[	X
american_scientific_journal-3082	37	3	9	9	NUM
american_scientific_journal-3082	37	4	]	]	PUNCT
american_scientific_journal-3082	37	5	showed	show	VERB
american_scientific_journal-3082	37	6	that	that	SCONJ
american_scientific_journal-3082	37	7	the	the	DET
american_scientific_journal-3082	37	8	adoption	adoption	NOUN
american_scientific_journal-3082	37	9	of	of	ADP
american_scientific_journal-3082	37	10	the	the	DET
american_scientific_journal-3082	37	11	international	international	ADJ
american_scientific_journal-3082	37	12	financial	financial	ADJ
american_scientific_journal-3082	37	13	reporting	reporting	NOUN
american_scientific_journal-3082	37	14	standards	standard	NOUN
american_scientific_journal-3082	37	15	(	(	PUNCT
american_scientific_journal-3082	37	16	ifrs	ifrs	NOUN
american_scientific_journal-3082	37	17	)	)	PUNCT
american_scientific_journal-3082	37	18	in	in	ADP
american_scientific_journal-3082	37	19	nigeria	nigeria	PROPN
american_scientific_journal-3082	37	20	enhances	enhance	VERB
american_scientific_journal-3082	37	21	fdi	fdi	NOUN
american_scientific_journal-3082	37	22	inflows	inflow	NOUN
american_scientific_journal-3082	37	23	and	and	CCONJ
american_scientific_journal-3082	37	24	economic	economic	ADJ
american_scientific_journal-3082	37	25	growth	growth	NOUN
american_scientific_journal-3082	37	26	.	.	PUNCT
american_scientific_journal-3082	38	1	in	in	ADP
american_scientific_journal-3082	38	2	our	our	PRON
american_scientific_journal-3082	38	3	current	current	ADJ
american_scientific_journal-3082	38	4	study	study	NOUN
american_scientific_journal-3082	38	5	try	try	VERB
american_scientific_journal-3082	38	6	to	to	PART
american_scientific_journal-3082	38	7	knowledge	knowledge	VERB
american_scientific_journal-3082	38	8	the	the	DET
american_scientific_journal-3082	38	9	extent	extent	NOUN
american_scientific_journal-3082	38	10	of	of	ADP
american_scientific_journal-3082	38	11	the	the	DET
american_scientific_journal-3082	38	12	appropriateness	appropriateness	NOUN
american_scientific_journal-3082	38	13	of	of	ADP
american_scientific_journal-3082	38	14	the	the	DET
american_scientific_journal-3082	38	15	iraqi	iraqi	ADJ
american_scientific_journal-3082	38	16	environment	environment	NOUN
american_scientific_journal-3082	38	17	in	in	ADP
american_scientific_journal-3082	38	18	terms	term	NOUN
american_scientific_journal-3082	38	19	of	of	ADP
american_scientific_journal-3082	38	20	professional	professional	ADJ
american_scientific_journal-3082	38	21	,	,	PUNCT
american_scientific_journal-3082	38	22	legal	legal	ADJ
american_scientific_journal-3082	38	23	and	and	CCONJ
american_scientific_journal-3082	38	24	other	other	ADJ
american_scientific_journal-3082	38	25	aspects	aspect	NOUN
american_scientific_journal-3082	38	26	of	of	ADP
american_scientific_journal-3082	38	27	the	the	DET
american_scientific_journal-3082	38	28	adoption	adoption	NOUN
american_scientific_journal-3082	38	29	and	and	CCONJ
american_scientific_journal-3082	38	30	application	application	NOUN
american_scientific_journal-3082	38	31	of	of	ADP
american_scientific_journal-3082	38	32	international	international	ADJ
american_scientific_journal-3082	38	33	accounting	accounting	NOUN
american_scientific_journal-3082	38	34	and	and	CCONJ
american_scientific_journal-3082	38	35	standards	standard	NOUN
american_scientific_journal-3082	38	36	after	after	SCONJ
american_scientific_journal-3082	38	37	i	i	PRON
american_scientific_journal-3082	38	38	find	find	VERB
american_scientific_journal-3082	38	39	an	an	DET
american_scientific_journal-3082	38	40	urgent	urgent	ADJ
american_scientific_journal-3082	38	41	need	need	NOUN
american_scientific_journal-3082	38	42	after	after	ADP
american_scientific_journal-3082	38	43	the	the	DET
american_scientific_journal-3082	38	44	opening	opening	NOUN
american_scientific_journal-3082	38	45	of	of	ADP
american_scientific_journal-3082	38	46	the	the	DET
american_scientific_journal-3082	38	47	international	international	ADJ
american_scientific_journal-3082	38	48	economy	economy	NOUN
american_scientific_journal-3082	38	49	and	and	CCONJ
american_scientific_journal-3082	38	50	globalization	globalization	NOUN
american_scientific_journal-3082	38	51	and	and	CCONJ
american_scientific_journal-3082	38	52	the	the	DET
american_scientific_journal-3082	38	53	requirements	requirement	NOUN
american_scientific_journal-3082	38	54	of	of	ADP
american_scientific_journal-3082	38	55	integration	integration	NOUN
american_scientific_journal-3082	38	56	with	with	ADP
american_scientific_journal-3082	38	57	the	the	DET
american_scientific_journal-3082	38	58	global	global	ADJ
american_scientific_journal-3082	38	59	economy	economy	NOUN
american_scientific_journal-3082	38	60	and	and	CCONJ
american_scientific_journal-3082	38	61	attract	attract	VERB
american_scientific_journal-3082	38	62	and	and	CCONJ
american_scientific_journal-3082	38	63	encourage	encourage	VERB
american_scientific_journal-3082	38	64	foreign	foreign	ADJ
american_scientific_journal-3082	38	65	investment	investment	NOUN
american_scientific_journal-3082	38	66	in	in	ADP
american_scientific_journal-3082	38	67	iraq	iraq	PROPN
american_scientific_journal-3082	38	68	.	.	PUNCT
american_scientific_journal-3082	39	1	2.3	2.3	NUM
american_scientific_journal-3082	39	2	.	.	PUNCT
american_scientific_journal-3082	39	3	concept	concept	NOUN
american_scientific_journal-3082	39	4	of	of	ADP
american_scientific_journal-3082	39	5	the	the	DET
american_scientific_journal-3082	39	6	accounting	accounting	NOUN
american_scientific_journal-3082	39	7	standard	standard	NOUN
american_scientific_journal-3082	39	8	the	the	DET
american_scientific_journal-3082	39	9	word	word	NOUN
american_scientific_journal-3082	39	10	meaning	meaning	NOUN
american_scientific_journal-3082	39	11	of	of	ADP
american_scientific_journal-3082	39	12	standard	standard	NOUN
american_scientific_journal-3082	39	13	in	in	ADP
american_scientific_journal-3082	39	14	language	language	NOUN
american_scientific_journal-3082	39	15	is	be	AUX
american_scientific_journal-3082	39	16	model	model	NOUN
american_scientific_journal-3082	39	17	placed	place	VERB
american_scientific_journal-3082	39	18	and	and	CCONJ
american_scientific_journal-3082	39	19	measured	measure	VERB
american_scientific_journal-3082	39	20	on	on	ADP
american_scientific_journal-3082	39	21	it	it	PRON
american_scientific_journal-3082	39	22	weight	weight	NOUN
american_scientific_journal-3082	39	23	of	of	ADP
american_scientific_journal-3082	39	24	something	something	PRON
american_scientific_journal-3082	39	25	or	or	CCONJ
american_scientific_journal-3082	39	26	its	its	PRON
american_scientific_journal-3082	39	27	tall	tall	ADJ
american_scientific_journal-3082	39	28	or	or	CCONJ
american_scientific_journal-3082	39	29	degree	degree	NOUN
american_scientific_journal-3082	39	30	of	of	ADP
american_scientific_journal-3082	39	31	its	its	PRON
american_scientific_journal-3082	39	32	quality	quality	NOUN
american_scientific_journal-3082	39	33	,	,	PUNCT
american_scientific_journal-3082	39	34	orginal	orginal	ADJ
american_scientific_journal-3082	39	35	of	of	ADP
american_scientific_journal-3082	39	36	standard	standard	ADJ
american_scientific_journal-3082	39	37	word	word	NOUN
american_scientific_journal-3082	39	38	belong	belong	VERB
american_scientific_journal-3082	39	39	to	to	ADP
american_scientific_journal-3082	39	40	the	the	DET
american_scientific_journal-3082	39	41	latin	latin	ADJ
american_scientific_journal-3082	39	42	word(norme	word(norme	PROPN
american_scientific_journal-3082	39	43	)	)	PUNCT
american_scientific_journal-3082	39	44	,	,	PUNCT
american_scientific_journal-3082	39	45	which	which	PRON
american_scientific_journal-3082	39	46	utlease	utlease	VERB
american_scientific_journal-3082	39	47	general	general	ADJ
american_scientific_journal-3082	39	48	form	form	NOUN
american_scientific_journal-3082	39	49	to	to	PART
american_scientific_journal-3082	39	50	denote	denote	VERB
american_scientific_journal-3082	39	51	the	the	DET
american_scientific_journal-3082	39	52	base	base	NOUN
american_scientific_journal-3082	39	53	they	they	PRON
american_scientific_journal-3082	39	54	are	be	AUX
american_scientific_journal-3082	39	55	based	base	VERB
american_scientific_journal-3082	39	56	and	and	CCONJ
american_scientific_journal-3082	39	57	model	model	NOUN
american_scientific_journal-3082	39	58	using	use	VERB
american_scientific_journal-3082	39	59	at	at	ADP
american_scientific_journal-3082	39	60	need	need	NOUN
american_scientific_journal-3082	39	61	.also	.also	PUNCT
american_scientific_journal-3082	39	62	definition	definition	NOUN
american_scientific_journal-3082	39	63	of	of	ADP
american_scientific_journal-3082	39	64	standard	standard	NOUN
american_scientific_journal-3082	39	65	as	as	ADP
american_scientific_journal-3082	39	66	[	[	X
american_scientific_journal-3082	39	67	iso	iso	NOUN
american_scientific_journal-3082	39	68	–	–	PUNCT
american_scientific_journal-3082	39	69	international	international	ADJ
american_scientific_journal-3082	39	70	standards	standard	NOUN
american_scientific_journal-3082	39	71	organization	organization	NOUN
american_scientific_journal-3082	39	72	]	]	PUNCT
american_scientific_journal-3082	39	73	as	as	SCONJ
american_scientific_journal-3082	39	74	the	the	DET
american_scientific_journal-3082	39	75	document	document	NOUN
american_scientific_journal-3082	39	76	repealing	repealing	NOUN
american_scientific_journal-3082	39	77	in	in	ADP
american_scientific_journal-3082	39	78	meeting	meeting	NOUN
american_scientific_journal-3082	39	79	and	and	CCONJ
american_scientific_journal-3082	39	80	certified	certify	VERB
american_scientific_journal-3082	39	81	by	by	ADP
american_scientific_journal-3082	39	82	a	a	DET
american_scientific_journal-3082	39	83	recognized	recognize	VERB
american_scientific_journal-3082	39	84	staff	staff	NOUN
american_scientific_journal-3082	39	85	,	,	PUNCT
american_scientific_journal-3082	39	86	given	give	VERB
american_scientific_journal-3082	39	87	for	for	ADP
american_scientific_journal-3082	39	88	common	common	ADJ
american_scientific_journal-3082	39	89	and	and	CCONJ
american_scientific_journal-3082	39	90	repeated	repeat	VERB
american_scientific_journal-3082	39	91	uses	use	NOUN
american_scientific_journal-3082	39	92	rules	rule	NOUN
american_scientific_journal-3082	39	93	,	,	PUNCT
american_scientific_journal-3082	39	94	outlines	outline	NOUN
american_scientific_journal-3082	39	95	or	or	CCONJ
american_scientific_journal-3082	39	96	specifications	specification	NOUN
american_scientific_journal-3082	39	97	for	for	ADP
american_scientific_journal-3082	39	98	activities	activity	NOUN
american_scientific_journal-3082	39	99	or	or	CCONJ
american_scientific_journal-3082	39	100	outcomes	outcome	NOUN
american_scientific_journal-3082	39	101	to	to	PART
american_scientific_journal-3082	39	102	ensure	ensure	VERB
american_scientific_journal-3082	39	103	an	an	DET
american_scientific_journal-3082	39	104	optimal	optimal	ADJ
american_scientific_journal-3082	39	105	level	level	NOUN
american_scientific_journal-3082	39	106	of	of	ADP
american_scientific_journal-3082	39	107	organization	organization	NOUN
american_scientific_journal-3082	39	108	in	in	ADP
american_scientific_journal-3082	39	109	a	a	DET
american_scientific_journal-3082	39	110	particular	particular	ADJ
american_scientific_journal-3082	39	111	context	context	NOUN
american_scientific_journal-3082	39	112	[	[	X
american_scientific_journal-3082	39	113	11	11	NUM
american_scientific_journal-3082	39	114	]	]	PUNCT
american_scientific_journal-3082	39	115	.	.	PUNCT
american_scientific_journal-3082	40	1	the	the	DET
american_scientific_journal-3082	40	2	accounting	accounting	NOUN
american_scientific_journal-3082	40	3	standard	standard	NOUN
american_scientific_journal-3082	40	4	is	be	AUX
american_scientific_journal-3082	40	5	a	a	DET
american_scientific_journal-3082	40	6	guideline	guideline	NOUN
american_scientific_journal-3082	40	7	for	for	ADP
american_scientific_journal-3082	40	8	measuring	measure	VERB
american_scientific_journal-3082	40	9	the	the	DET
american_scientific_journal-3082	40	10	processes	process	NOUN
american_scientific_journal-3082	40	11	and	and	CCONJ
american_scientific_journal-3082	40	12	events	event	NOUN
american_scientific_journal-3082	40	13	that	that	PRON
american_scientific_journal-3082	40	14	affect	affect	VERB
american_scientific_journal-3082	40	15	business	business	NOUN
american_scientific_journal-3082	40	16	results	result	NOUN
american_scientific_journal-3082	40	17	and	and	CCONJ
american_scientific_journal-3082	40	18	financial	financial	ADJ
american_scientific_journal-3082	40	19	position	position	NOUN
american_scientific_journal-3082	40	20	[	[	X
american_scientific_journal-3082	40	21	1	1	NUM
american_scientific_journal-3082	40	22	]	]	PUNCT
american_scientific_journal-3082	40	23	.	.	PUNCT
american_scientific_journal-3082	41	1	the	the	DET
american_scientific_journal-3082	41	2	norms	norm	NOUN
american_scientific_journal-3082	41	3	committee	committee	NOUN
american_scientific_journal-3082	41	4	and	and	CCONJ
american_scientific_journal-3082	41	5	international	international	ADJ
american_scientific_journal-3082	41	6	standards	standard	NOUN
american_scientific_journal-3082	41	7	defined	define	VERB
american_scientific_journal-3082	41	8	the	the	DET
american_scientific_journal-3082	41	9	rule	rule	NOUN
american_scientific_journal-3082	41	10	accounting	accounting	NOUN
american_scientific_journal-3082	41	11	issued	issue	VERB
american_scientific_journal-3082	41	12	in	in	ADP
american_scientific_journal-3082	41	13	year	year	NOUN
american_scientific_journal-3082	41	14	/	/	SYM
american_scientific_journal-3082	41	15	1999	1999	NUM
american_scientific_journal-3082	41	16	international	international	ADJ
american_scientific_journal-3082	41	17	standard	standard	NOUN
american_scientific_journal-3082	41	18	as	as	ADP
american_scientific_journal-3082	41	19	the	the	DET
american_scientific_journal-3082	41	20	guiding	guide	VERB
american_scientific_journal-3082	41	21	principles	principle	NOUN
american_scientific_journal-3082	41	22	for	for	ADP
american_scientific_journal-3082	41	23	professionals	professional	NOUN
american_scientific_journal-3082	41	24	in	in	ADP
american_scientific_journal-3082	41	25	support	support	NOUN
american_scientific_journal-3082	41	26	of	of	ADP
american_scientific_journal-3082	41	27	their	their	PRON
american_scientific_journal-3082	41	28	agendas	agenda	NOUN
american_scientific_journal-3082	41	29	rules	rule	NOUN
american_scientific_journal-3082	41	30	back	back	ADV
american_scientific_journal-3082	41	31	their	their	PRON
american_scientific_journal-3082	41	32	professionals	professional	NOUN
american_scientific_journal-3082	41	33	for	for	ADP
american_scientific_journal-3082	41	34	supporting	support	VERB
american_scientific_journal-3082	41	35	and	and	CCONJ
american_scientific_journal-3082	41	36	took	take	VERB
american_scientific_journal-3082	41	37	your	your	PRON
american_scientific_journal-3082	41	38	wisdom	wisdom	NOUN
american_scientific_journal-3082	41	39	but	but	CCONJ
american_scientific_journal-3082	41	40	this	this	DET
american_scientific_journal-3082	41	41	wisdom	wisdom	NOUN
american_scientific_journal-3082	41	42	as	as	ADP
american_scientific_journal-3082	41	43	or	or	CCONJ
american_scientific_journal-3082	41	44	diligence	diligence	NOUN
american_scientific_journal-3082	41	45	it	it	PRON
american_scientific_journal-3082	41	46	is	be	AUX
american_scientific_journal-3082	41	47	also	also	ADV
american_scientific_journal-3082	41	48	a	a	DET
american_scientific_journal-3082	41	49	high	high	ADJ
american_scientific_journal-3082	41	50	-	-	PUNCT
american_scientific_journal-3082	41	51	level	level	NOUN
american_scientific_journal-3082	41	52	professional	professional	ADJ
american_scientific_journal-3082	41	53	description	description	NOUN
american_scientific_journal-3082	41	54	of	of	ADP
american_scientific_journal-3082	41	55	generally	generally	ADV
american_scientific_journal-3082	41	56	accepted	accept	VERB
american_scientific_journal-3082	41	57	professional	professional	ADJ
american_scientific_journal-3082	41	58	practices	practice	NOUN
american_scientific_journal-3082	41	59	aimed	aim	VERB
american_scientific_journal-3082	41	60	at	at	ADP
american_scientific_journal-3082	41	61	reducing	reduce	VERB
american_scientific_journal-3082	41	62	the	the	DET
american_scientific_journal-3082	41	63	degree	degree	NOUN
american_scientific_journal-3082	41	64	of	of	ADP
american_scientific_journal-3082	41	65	difference	difference	NOUN
american_scientific_journal-3082	41	66	in	in	ADP
american_scientific_journal-3082	41	67	expression	expression	NOUN
american_scientific_journal-3082	41	68	or	or	CCONJ
american_scientific_journal-3082	41	69	practice	practice	NOUN
american_scientific_journal-3082	41	70	in	in	ADP
american_scientific_journal-3082	41	71	similar	similar	ADJ
american_scientific_journal-3082	41	72	circumstances	circumstance	NOUN
american_scientific_journal-3082	41	73	and	and	CCONJ
american_scientific_journal-3082	41	74	is	be	AUX
american_scientific_journal-3082	41	75	adopted	adopt	VERB
american_scientific_journal-3082	41	76	as	as	ADP
american_scientific_journal-3082	41	77	a	a	DET
american_scientific_journal-3082	41	78	general	general	ADJ
american_scientific_journal-3082	41	79	framework	framework	NOUN
american_scientific_journal-3082	41	80	for	for	ADP
american_scientific_journal-3082	41	81	assessing	assess	VERB
american_scientific_journal-3082	41	82	the	the	DET
american_scientific_journal-3082	41	83	quality	quality	NOUN
american_scientific_journal-3082	41	84	and	and	CCONJ
american_scientific_journal-3082	41	85	efficiency	efficiency	NOUN
american_scientific_journal-3082	41	86	of	of	ADP
american_scientific_journal-3082	41	87	the	the	DET
american_scientific_journal-3082	41	88	work	work	NOUN
american_scientific_journal-3082	41	89	and	and	CCONJ
american_scientific_journal-3082	41	90	determining	determine	VERB
american_scientific_journal-3082	41	91	the	the	DET
american_scientific_journal-3082	41	92	nature	nature	NOUN
american_scientific_journal-3082	41	93	of	of	ADP
american_scientific_journal-3082	41	94	professional	professional	ADJ
american_scientific_journal-3082	41	95	responsibility	responsibility	NOUN
american_scientific_journal-3082	41	96	[	[	X
american_scientific_journal-3082	41	97	4	4	NUM
american_scientific_journal-3082	41	98	]	]	PUNCT
american_scientific_journal-3082	41	99	.	.	PUNCT
american_scientific_journal-3082	42	1	2.4	2.4	NUM
american_scientific_journal-3082	42	2	.	.	PUNCT
american_scientific_journal-3082	42	3	reasons	reason	NOUN
american_scientific_journal-3082	42	4	for	for	ADP
american_scientific_journal-3082	42	5	the	the	DET
american_scientific_journal-3082	42	6	emergence	emergence	NOUN
american_scientific_journal-3082	42	7	of	of	ADP
american_scientific_journal-3082	42	8	international	international	ADJ
american_scientific_journal-3082	42	9	accounting	accounting	NOUN
american_scientific_journal-3082	42	10	standards	standard	NOUN
american_scientific_journal-3082	42	11	here	here	ADV
american_scientific_journal-3082	42	12	are	be	AUX
american_scientific_journal-3082	42	13	many	many	ADJ
american_scientific_journal-3082	42	14	reasons	reason	NOUN
american_scientific_journal-3082	42	15	led	lead	VERB
american_scientific_journal-3082	42	16	to	to	ADP
american_scientific_journal-3082	42	17	the	the	DET
american_scientific_journal-3082	42	18	necessity	necessity	NOUN
american_scientific_journal-3082	42	19	to	to	PART
american_scientific_journal-3082	42	20	regulate	regulate	VERB
american_scientific_journal-3082	42	21	international	international	ADJ
american_scientific_journal-3082	42	22	accounting	accounting	NOUN
american_scientific_journal-3082	42	23	profession	profession	NOUN
american_scientific_journal-3082	42	24	,	,	PUNCT
american_scientific_journal-3082	42	25	we	we	PRON
american_scientific_journal-3082	42	26	can	can	AUX
american_scientific_journal-3082	42	27	summarize	summarize	VERB
american_scientific_journal-3082	42	28	important	important	ADJ
american_scientific_journal-3082	42	29	reasons	reason	NOUN
american_scientific_journal-3082	42	30	as	as	SCONJ
american_scientific_journal-3082	42	31	follows	follow	VERB
american_scientific_journal-3082	42	32	.	.	PUNCT
american_scientific_journal-3082	43	1	-the	-the	DET
american_scientific_journal-3082	43	2	need	need	VERB
american_scientific_journal-3082	43	3	to	to	PART
american_scientific_journal-3082	43	4	find	find	VERB
american_scientific_journal-3082	43	5	mechanisms	mechanism	NOUN
american_scientific_journal-3082	43	6	for	for	ADP
american_scientific_journal-3082	43	7	the	the	DET
american_scientific_journal-3082	43	8	development	development	NOUN
american_scientific_journal-3082	43	9	of	of	ADP
american_scientific_journal-3082	43	10	accounting	account	VERB
american_scientific_journal-3082	43	11	the	the	DET
american_scientific_journal-3082	43	12	need	need	NOUN
american_scientific_journal-3082	43	13	increased	increase	VERB
american_scientific_journal-3082	43	14	to	to	PART
american_scientific_journal-3082	43	15	uniform	uniform	VERB
american_scientific_journal-3082	43	16	the	the	DET
american_scientific_journal-3082	43	17	processes	process	NOUN
american_scientific_journal-3082	43	18	and	and	CCONJ
american_scientific_journal-3082	43	19	treatment	treatment	NOUN
american_scientific_journal-3082	43	20	accounting	accounting	NOUN
american_scientific_journal-3082	43	21	national	national	ADJ
american_scientific_journal-3082	43	22	in	in	ADP
american_scientific_journal-3082	43	23	the	the	DET
american_scientific_journal-3082	43	24	various	various	ADJ
american_scientific_journal-3082	43	25	countries	country	NOUN
american_scientific_journal-3082	43	26	of	of	ADP
american_scientific_journal-3082	43	27	the	the	DET
american_scientific_journal-3082	43	28	world	world	NOUN
american_scientific_journal-3082	43	29	,	,	PUNCT
american_scientific_journal-3082	43	30	by	by	ADP
american_scientific_journal-3082	43	31	objective	objective	ADJ
american_scientific_journal-3082	43	32	summarize	summarize	NOUN
american_scientific_journal-3082	43	33	of	of	ADP
american_scientific_journal-3082	43	34	the	the	DET
american_scientific_journal-3082	43	35	inconsistency	inconsistency	NOUN
american_scientific_journal-3082	43	36	in	in	ADP
american_scientific_journal-3082	43	37	the	the	DET
american_scientific_journal-3082	43	38	accounting	accounting	NOUN
american_scientific_journal-3082	43	39	data	datum	NOUN
american_scientific_journal-3082	43	40	which	which	PRON
american_scientific_journal-3082	43	41	governs	govern	VERB
american_scientific_journal-3082	43	42	these	these	DET
american_scientific_journal-3082	43	43	transactions	transaction	NOUN
american_scientific_journal-3082	43	44	of	of	ADP
american_scientific_journal-3082	43	45	different	different	ADJ
american_scientific_journal-3082	43	46	accounting	accounting	NOUN
american_scientific_journal-3082	43	47	treatments	treatment	NOUN
american_scientific_journal-3082	43	48	from	from	ADP
american_scientific_journal-3082	43	49	one	one	NUM
american_scientific_journal-3082	43	50	company	company	NOUN
american_scientific_journal-3082	43	51	to	to	ADP
american_scientific_journal-3082	43	52	other	other	ADJ
american_scientific_journal-3082	43	53	and	and	CCONJ
american_scientific_journal-3082	43	54	also	also	ADV
american_scientific_journal-3082	43	55	in	in	ADP
american_scientific_journal-3082	43	56	one	one	NUM
american_scientific_journal-3082	43	57	company	company	NOUN
american_scientific_journal-3082	43	58	,	,	PUNCT
american_scientific_journal-3082	43	59	contrary	contrary	ADV
american_scientific_journal-3082	43	60	to	to	ADP
american_scientific_journal-3082	43	61	the	the	DET
american_scientific_journal-3082	43	62	principle	principle	ADJ
american_scientific_journal-3082	43	63	american	american	ADJ
american_scientific_journal-3082	43	64	scientific	scientific	ADJ
american_scientific_journal-3082	43	65	research	research	NOUN
american_scientific_journal-3082	43	66	journal	journal	NOUN
american_scientific_journal-3082	43	67	for	for	ADP
american_scientific_journal-3082	43	68	engineering	engineering	NOUN
american_scientific_journal-3082	43	69	,	,	PUNCT
american_scientific_journal-3082	43	70	technology	technology	NOUN
american_scientific_journal-3082	43	71	,	,	PUNCT
american_scientific_journal-3082	43	72	and	and	CCONJ
american_scientific_journal-3082	43	73	sciences	science	NOUN
american_scientific_journal-3082	43	74	(	(	PUNCT
american_scientific_journal-3082	43	75	asrjets	asrjet	NOUN
american_scientific_journal-3082	43	76	)	)	PUNCT
american_scientific_journal-3082	43	77	(	(	PUNCT
american_scientific_journal-3082	43	78	2017	2017	NUM
american_scientific_journal-3082	43	79	)	)	PUNCT
american_scientific_journal-3082	43	80	volume	volume	NOUN
american_scientific_journal-3082	43	81	32	32	NUM
american_scientific_journal-3082	43	82	,	,	PUNCT
american_scientific_journal-3082	43	83	no	no	DET
american_scientific_journal-3082	43	84	1	1	NUM
american_scientific_journal-3082	43	85	,	,	PUNCT
american_scientific_journal-3082	43	86	pp	pp	ADV
american_scientific_journal-3082	43	87	243	243	NUM
american_scientific_journal-3082	43	88	-	-	SYM
american_scientific_journal-3082	43	89	265	265	NUM
american_scientific_journal-3082	43	90	248	248	NUM
american_scientific_journal-3082	43	91	of	of	ADP
american_scientific_journal-3082	43	92	consistency	consistency	NOUN
american_scientific_journal-3082	43	93	and	and	CCONJ
american_scientific_journal-3082	43	94	comparability	comparability	NOUN
american_scientific_journal-3082	43	95	in	in	ADP
american_scientific_journal-3082	43	96	accounting	accounting	NOUN
american_scientific_journal-3082	43	97	data	datum	NOUN
american_scientific_journal-3082	43	98	the	the	DET
american_scientific_journal-3082	43	99	difference	difference	NOUN
american_scientific_journal-3082	43	100	is	be	AUX
american_scientific_journal-3082	43	101	located	locate	VERB
american_scientific_journal-3082	43	102	at	at	ADP
american_scientific_journal-3082	43	103	the	the	DET
american_scientific_journal-3082	43	104	international	international	ADJ
american_scientific_journal-3082	43	105	level	level	NOUN
american_scientific_journal-3082	43	106	and	and	CCONJ
american_scientific_journal-3082	43	107	the	the	DET
american_scientific_journal-3082	43	108	most	most	ADV
american_scientific_journal-3082	43	109	important	important	ADJ
american_scientific_journal-3082	43	110	inconsistencies	inconsistency	NOUN
american_scientific_journal-3082	43	111	in	in	ADP
american_scientific_journal-3082	43	112	accounting	accounting	NOUN
american_scientific_journal-3082	43	113	treatments	treatment	NOUN
american_scientific_journal-3082	43	114	:	:	PUNCT
american_scientific_journal-3082	43	115	-accounting	-accounte	VERB
american_scientific_journal-3082	43	116	treatment	treatment	NOUN
american_scientific_journal-3082	43	117	for	for	ADP
american_scientific_journal-3082	43	118	the	the	DET
american_scientific_journal-3082	43	119	period	period	NOUN
american_scientific_journal-3082	43	120	of	of	ADP
american_scientific_journal-3082	43	121	financial	financial	ADJ
american_scientific_journal-3082	43	122	lease	lease	NOUN
american_scientific_journal-3082	43	123	,	,	PUNCT
american_scientific_journal-3082	43	124	some	some	PRON
american_scientific_journal-3082	43	125	of	of	ADP
american_scientific_journal-3082	43	126	them	they	PRON
american_scientific_journal-3082	43	127	consider	consider	VERB
american_scientific_journal-3082	43	128	it	it	PRON
american_scientific_journal-3082	43	129	originally	originally	ADV
american_scientific_journal-3082	43	130	by	by	ADP
american_scientific_journal-3082	43	131	the	the	DET
american_scientific_journal-3082	43	132	assets	asset	NOUN
american_scientific_journal-3082	43	133	of	of	ADP
american_scientific_journal-3082	43	134	the	the	DET
american_scientific_journal-3082	43	135	company	company	NOUN
american_scientific_journal-3082	43	136	and	and	CCONJ
american_scientific_journal-3082	43	137	others	other	NOUN
american_scientific_journal-3082	43	138	are	be	AUX
american_scientific_journal-3082	43	139	considered	consider	VERB
american_scientific_journal-3082	43	140	as	as	ADP
american_scientific_journal-3082	43	141	outgoings	outgoing	NOUN
american_scientific_journal-3082	43	142	-the	-the	PRON
american_scientific_journal-3082	43	143	accounting	accounting	NOUN
american_scientific_journal-3082	43	144	treatment	treatment	NOUN
american_scientific_journal-3082	43	145	for	for	ADP
american_scientific_journal-3082	43	146	the	the	DET
american_scientific_journal-3082	43	147	valuation	valuation	NOUN
american_scientific_journal-3082	43	148	of	of	ADP
american_scientific_journal-3082	43	149	the	the	DET
american_scientific_journal-3082	43	150	commodity	commodity	NOUN
american_scientific_journal-3082	43	151	inventory	inventory	NOUN
american_scientific_journal-3082	43	152	item	item	NOUN
american_scientific_journal-3082	43	153	at	at	ADP
american_scientific_journal-3082	43	154	the	the	DET
american_scientific_journal-3082	43	155	end	end	NOUN
american_scientific_journal-3082	43	156	of	of	ADP
american_scientific_journal-3082	43	157	the	the	DET
american_scientific_journal-3082	43	158	period	period	NOUN
american_scientific_journal-3082	43	159	,	,	PUNCT
american_scientific_journal-3082	43	160	according	accord	VERB
american_scientific_journal-3082	43	161	to	to	ADP
american_scientific_journal-3082	43	162	the	the	DET
american_scientific_journal-3082	43	163	accounting	accounting	NOUN
american_scientific_journal-3082	43	164	standards	standard	NOUN
american_scientific_journal-3082	43	165	committee	committee	NOUN
american_scientific_journal-3082	43	166	,	,	PUNCT
american_scientific_journal-3082	43	167	there	there	PRON
american_scientific_journal-3082	43	168	is	be	VERB
american_scientific_journal-3082	43	169	more	more	ADJ
american_scientific_journal-3082	43	170	than	than	ADP
american_scientific_journal-3082	43	171	one	one	NUM
american_scientific_journal-3082	43	172	different	different	ADJ
american_scientific_journal-3082	43	173	way	way	NOUN
american_scientific_journal-3082	43	174	to	to	PART
american_scientific_journal-3082	43	175	evaluate	evaluate	VERB
american_scientific_journal-3082	43	176	the	the	DET
american_scientific_journal-3082	43	177	commodity	commodity	NOUN
american_scientific_journal-3082	43	178	inventory	inventory	NOUN
american_scientific_journal-3082	43	179	at	at	ADP
american_scientific_journal-3082	43	180	the	the	DET
american_scientific_journal-3082	43	181	end	end	NOUN
american_scientific_journal-3082	43	182	of	of	ADP
american_scientific_journal-3082	43	183	the	the	DET
american_scientific_journal-3082	43	184	period	period	NOUN
american_scientific_journal-3082	43	185	and	and	CCONJ
american_scientific_journal-3082	43	186	each	each	DET
american_scientific_journal-3082	43	187	method	method	NOUN
american_scientific_journal-3082	43	188	leads	lead	VERB
american_scientific_journal-3082	43	189	to	to	ADP
american_scientific_journal-3082	43	190	different	different	ADJ
american_scientific_journal-3082	43	191	profits	profit	NOUN
american_scientific_journal-3082	43	192	.	.	PUNCT
american_scientific_journal-3082	44	1	-there	-there	ADJ
american_scientific_journal-3082	44	2	are	be	AUX
american_scientific_journal-3082	44	3	many	many	ADJ
american_scientific_journal-3082	44	4	differences	difference	NOUN
american_scientific_journal-3082	44	5	in	in	ADP
american_scientific_journal-3082	44	6	the	the	DET
american_scientific_journal-3082	44	7	form	form	NOUN
american_scientific_journal-3082	44	8	of	of	ADP
american_scientific_journal-3082	44	9	financial	financial	ADJ
american_scientific_journal-3082	44	10	statements	statement	NOUN
american_scientific_journal-3082	44	11	and	and	CCONJ
american_scientific_journal-3082	44	12	their	their	PRON
american_scientific_journal-3082	44	13	contents	content	NOUN
american_scientific_journal-3082	44	14	at	at	ADP
american_scientific_journal-3082	44	15	the	the	DET
american_scientific_journal-3082	44	16	level	level	NOUN
american_scientific_journal-3082	44	17	of	of	ADP
american_scientific_journal-3082	44	18	one	one	NUM
american_scientific_journal-3082	44	19	state	state	NOUN
american_scientific_journal-3082	44	20	,	,	PUNCT
american_scientific_journal-3082	44	21	lack	lack	NOUN
american_scientific_journal-3082	44	22	of	of	ADP
american_scientific_journal-3082	44	23	a	a	DET
american_scientific_journal-3082	44	24	unified	unified	ADJ
american_scientific_journal-3082	44	25	accounting	accounting	NOUN
american_scientific_journal-3082	44	26	language	language	NOUN
american_scientific_journal-3082	44	27	acceptable	acceptable	ADJ
american_scientific_journal-3082	44	28	at	at	ADP
american_scientific_journal-3082	44	29	national	national	ADJ
american_scientific_journal-3082	44	30	(	(	PUNCT
american_scientific_journal-3082	44	31	local	local	ADJ
american_scientific_journal-3082	44	32	)	)	PUNCT
american_scientific_journal-3082	44	33	and	and	CCONJ
american_scientific_journal-3082	44	34	international	international	ADJ
american_scientific_journal-3082	44	35	level	level	NOUN
american_scientific_journal-3082	44	36	due	due	ADP
american_scientific_journal-3082	44	37	to	to	ADP
american_scientific_journal-3082	44	38	differences	difference	NOUN
american_scientific_journal-3082	44	39	in	in	ADP
american_scientific_journal-3082	44	40	the	the	DET
american_scientific_journal-3082	44	41	definition	definition	NOUN
american_scientific_journal-3082	44	42	of	of	ADP
american_scientific_journal-3082	44	43	concepts	concept	NOUN
american_scientific_journal-3082	44	44	of	of	ADP
american_scientific_journal-3082	44	45	the	the	DET
american_scientific_journal-3082	44	46	items	item	NOUN
american_scientific_journal-3082	44	47	of	of	ADP
american_scientific_journal-3082	44	48	the	the	DET
american_scientific_journal-3082	44	49	financial	financial	ADJ
american_scientific_journal-3082	44	50	statements	statement	NOUN
american_scientific_journal-3082	44	51	(	(	PUNCT
american_scientific_journal-3082	44	52	assets	asset	NOUN
american_scientific_journal-3082	44	53	,	,	PUNCT
american_scientific_journal-3082	44	54	expenses	expense	NOUN
american_scientific_journal-3082	44	55	and	and	CCONJ
american_scientific_journal-3082	44	56	losses	loss	NOUN
american_scientific_journal-3082	44	57	)	)	PUNCT
american_scientific_journal-3082	44	58	,	,	PUNCT
american_scientific_journal-3082	44	59	which	which	PRON
american_scientific_journal-3082	44	60	leads	lead	VERB
american_scientific_journal-3082	44	61	to	to	ADP
american_scientific_journal-3082	44	62	discrepancies	discrepancy	NOUN
american_scientific_journal-3082	44	63	in	in	ADP
american_scientific_journal-3082	44	64	the	the	DET
american_scientific_journal-3082	44	65	numbers	number	NOUN
american_scientific_journal-3082	44	66	of	of	ADP
american_scientific_journal-3082	44	67	budgets	budget	NOUN
american_scientific_journal-3082	44	68	and	and	CCONJ
american_scientific_journal-3082	44	69	income	income	NOUN
american_scientific_journal-3082	44	70	lists	list	NOUN
american_scientific_journal-3082	44	71	in	in	ADP
american_scientific_journal-3082	44	72	addition	addition	NOUN
american_scientific_journal-3082	44	73	to	to	ADP
american_scientific_journal-3082	44	74	their	their	PRON
american_scientific_journal-3082	44	75	lack	lack	NOUN
american_scientific_journal-3082	44	76	of	of	ADP
american_scientific_journal-3082	44	77	uniformity	uniformity	NOUN
american_scientific_journal-3082	44	78	and	and	CCONJ
american_scientific_journal-3082	44	79	comparison	comparison	NOUN
american_scientific_journal-3082	44	80	,	,	PUNCT
american_scientific_journal-3082	44	81	misguided	misguided	ADJ
american_scientific_journal-3082	44	82	lists	list	NOUN
american_scientific_journal-3082	44	83	result	result	VERB
american_scientific_journal-3082	44	84	in	in	ADP
american_scientific_journal-3082	44	85	irrational	irrational	ADJ
american_scientific_journal-3082	44	86	decisions	decision	NOUN
american_scientific_journal-3082	44	87	.	.	PUNCT
american_scientific_journal-3082	45	1	by	by	ADP
american_scientific_journal-3082	45	2	reason	reason	NOUN
american_scientific_journal-3082	45	3	for	for	ADP
american_scientific_journal-3082	45	4	these	these	DET
american_scientific_journal-3082	45	5	inconsistencies	inconsistency	NOUN
american_scientific_journal-3082	45	6	established	establish	VERB
american_scientific_journal-3082	45	7	many	many	ADJ
american_scientific_journal-3082	45	8	professional	professional	ADJ
american_scientific_journal-3082	45	9	accounting	accounting	NOUN
american_scientific_journal-3082	45	10	organizations	organization	NOUN
american_scientific_journal-3082	45	11	since	since	SCONJ
american_scientific_journal-3082	45	12	the	the	DET
american_scientific_journal-3082	45	13	1970s	1970	NOUN
american_scientific_journal-3082	45	14	last	last	ADJ
american_scientific_journal-3082	45	15	century	century	NOUN
american_scientific_journal-3082	45	16	,	,	PUNCT
american_scientific_journal-3082	45	17	such	such	ADJ
american_scientific_journal-3082	45	18	as	as	ADP
american_scientific_journal-3082	45	19	an	an	DET
american_scientific_journal-3082	45	20	asc	asc	PROPN
american_scientific_journal-3082	45	21	accounting	accounting	NOUN
american_scientific_journal-3082	45	22	standardization	standardization	NOUN
american_scientific_journal-3082	45	23	committee	committee	NOUN
american_scientific_journal-3082	45	24	,	,	PUNCT
american_scientific_journal-3082	45	25	financial	financial	ADJ
american_scientific_journal-3082	45	26	accounting	accounting	PROPN
american_scientific_journal-3082	45	27	standard	standard	PROPN
american_scientific_journal-3082	45	28	board	board	PROPN
american_scientific_journal-3082	45	29	(	(	PUNCT
american_scientific_journal-3082	45	30	fasb	fasb	PROPN
american_scientific_journal-3082	45	31	)	)	PUNCT
american_scientific_journal-3082	45	32	and	and	CCONJ
american_scientific_journal-3082	45	33	accounting	accounting	NOUN
american_scientific_journal-3082	45	34	standardization	standardization	NOUN
american_scientific_journal-3082	45	35	committee	committee	PROPN
american_scientific_journal-3082	45	36	iasc	iasc	PROPN
american_scientific_journal-3082	45	37	.	.	PUNCT
american_scientific_journal-3082	46	1	these	these	DET
american_scientific_journal-3082	46	2	organizations	organization	NOUN
american_scientific_journal-3082	46	3	have	have	AUX
american_scientific_journal-3082	46	4	made	make	VERB
american_scientific_journal-3082	46	5	active	active	ADJ
american_scientific_journal-3082	46	6	efforts	effort	NOUN
american_scientific_journal-3082	46	7	to	to	PART
american_scientific_journal-3082	46	8	create	create	VERB
american_scientific_journal-3082	46	9	national	national	ADJ
american_scientific_journal-3082	46	10	accounting	accounting	NOUN
american_scientific_journal-3082	46	11	standards	standard	NOUN
american_scientific_journal-3082	46	12	accordance	accordance	NOUN
american_scientific_journal-3082	46	13	with	with	ADP
american_scientific_journal-3082	46	14	similar	similar	ADJ
american_scientific_journal-3082	46	15	and	and	CCONJ
american_scientific_journal-3082	46	16	symmetric	symmetric	ADJ
american_scientific_journal-3082	46	17	,	,	PUNCT
american_scientific_journal-3082	46	18	which	which	PRON
american_scientific_journal-3082	46	19	defines	define	VERB
american_scientific_journal-3082	46	20	accounting	accounting	NOUN
american_scientific_journal-3082	46	21	concepts	concept	NOUN
american_scientific_journal-3082	46	22	and	and	CCONJ
american_scientific_journal-3082	46	23	terminology	terminology	NOUN
american_scientific_journal-3082	46	24	in	in	ADP
american_scientific_journal-3082	46	25	addition	addition	NOUN
american_scientific_journal-3082	46	26	to	to	ADP
american_scientific_journal-3082	46	27	the	the	DET
american_scientific_journal-3082	46	28	financial	financial	ADJ
american_scientific_journal-3082	46	29	statements	statement	NOUN
american_scientific_journal-3082	46	30	represented	represent	VERB
american_scientific_journal-3082	46	31	by	by	ADP
american_scientific_journal-3082	46	32	,	,	PUNCT
american_scientific_journal-3082	46	33	such	such	ADJ
american_scientific_journal-3082	46	34	as	as	ADP
american_scientific_journal-3082	46	35	the	the	DET
american_scientific_journal-3082	46	36	applicable	applicable	ADJ
american_scientific_journal-3082	46	37	accounting	accounting	NOUN
american_scientific_journal-3082	46	38	policies	policy	NOUN
american_scientific_journal-3082	46	39	,	,	PUNCT
american_scientific_journal-3082	46	40	the	the	DET
american_scientific_journal-3082	46	41	statement	statement	NOUN
american_scientific_journal-3082	46	42	of	of	ADP
american_scientific_journal-3082	46	43	income	income	NOUN
american_scientific_journal-3082	46	44	,	,	PUNCT
american_scientific_journal-3082	46	45	the	the	DET
american_scientific_journal-3082	46	46	cash	cash	NOUN
american_scientific_journal-3082	46	47	flow	flow	NOUN
american_scientific_journal-3082	46	48	statement	statement	NOUN
american_scientific_journal-3082	46	49	,	,	PUNCT
american_scientific_journal-3082	46	50	the	the	DET
american_scientific_journal-3082	46	51	shareholders	shareholder	NOUN
american_scientific_journal-3082	46	52	'	'	PART
american_scientific_journal-3082	46	53	equity	equity	NOUN
american_scientific_journal-3082	46	54	list	list	NOUN
american_scientific_journal-3082	46	55	,	,	PUNCT
american_scientific_journal-3082	46	56	in	in	ADP
american_scientific_journal-3082	46	57	addition	addition	NOUN
american_scientific_journal-3082	46	58	to	to	ADP
american_scientific_journal-3082	46	59	the	the	DET
american_scientific_journal-3082	46	60	presentation	presentation	NOUN
american_scientific_journal-3082	46	61	of	of	ADP
american_scientific_journal-3082	46	62	financial	financial	ADJ
american_scientific_journal-3082	46	63	statements	statement	NOUN
american_scientific_journal-3082	46	64	and	and	CCONJ
american_scientific_journal-3082	46	65	financial	financial	ADJ
american_scientific_journal-3082	46	66	disclosure	disclosure	NOUN
american_scientific_journal-3082	46	67	,	,	PUNCT
american_scientific_journal-3082	46	68	as	as	ADV
american_scientific_journal-3082	46	69	well	well	ADV
american_scientific_journal-3082	46	70	as	as	ADP
american_scientific_journal-3082	46	71	the	the	DET
american_scientific_journal-3082	46	72	reformulation	reformulation	NOUN
american_scientific_journal-3082	46	73	of	of	ADP
american_scientific_journal-3082	46	74	international	international	ADJ
american_scientific_journal-3082	46	75	accounting	accounting	NOUN
american_scientific_journal-3082	46	76	standards	standard	NOUN
american_scientific_journal-3082	46	77	according	accord	VERB
american_scientific_journal-3082	46	78	to	to	ADP
american_scientific_journal-3082	46	79	a	a	DET
american_scientific_journal-3082	46	80	theoretical	theoretical	ADJ
american_scientific_journal-3082	46	81	and	and	CCONJ
american_scientific_journal-3082	46	82	a	a	DET
american_scientific_journal-3082	46	83	scientific	scientific	ADJ
american_scientific_journal-3082	46	84	strategy	strategy	NOUN
american_scientific_journal-3082	46	85	framework	framework	NOUN
american_scientific_journal-3082	46	86	[	[	X
american_scientific_journal-3082	46	87	20	20	NUM
american_scientific_journal-3082	46	88	]	]	PUNCT
american_scientific_journal-3082	46	89	.	.	PUNCT
american_scientific_journal-3082	47	1	-the	-the	DET
american_scientific_journal-3082	47	2	general	general	ADJ
american_scientific_journal-3082	47	3	environment	environment	NOUN
american_scientific_journal-3082	47	4	of	of	ADP
american_scientific_journal-3082	47	5	capital	capital	NOUN
american_scientific_journal-3082	47	6	markets	market	NOUN
american_scientific_journal-3082	47	7	based	base	VERB
american_scientific_journal-3082	47	8	on	on	ADP
american_scientific_journal-3082	47	9	the	the	DET
american_scientific_journal-3082	47	10	international	international	ADJ
american_scientific_journal-3082	47	11	economic	economic	ADJ
american_scientific_journal-3082	47	12	openness	openness	NOUN
american_scientific_journal-3082	47	13	and	and	CCONJ
american_scientific_journal-3082	47	14	competition	competition	NOUN
american_scientific_journal-3082	47	15	among	among	ADP
american_scientific_journal-3082	47	16	countries	country	NOUN
american_scientific_journal-3082	47	17	to	to	PART
american_scientific_journal-3082	47	18	attract	attract	VERB
american_scientific_journal-3082	47	19	more	more	ADJ
american_scientific_journal-3082	47	20	foreign	foreign	ADJ
american_scientific_journal-3082	47	21	investment	investment	NOUN
american_scientific_journal-3082	47	22	inside	inside	ADV
american_scientific_journal-3082	47	23	and	and	CCONJ
american_scientific_journal-3082	47	24	the	the	DET
american_scientific_journal-3082	47	25	increasing	increase	VERB
american_scientific_journal-3082	47	26	demands	demand	NOUN
american_scientific_journal-3082	47	27	of	of	ADP
american_scientific_journal-3082	47	28	investors	investor	NOUN
american_scientific_journal-3082	47	29	to	to	ADP
american_scientific_journal-3082	47	30	improving	improve	VERB
american_scientific_journal-3082	47	31	current	current	ADJ
american_scientific_journal-3082	47	32	international	international	ADJ
american_scientific_journal-3082	47	33	standards	standard	NOUN
american_scientific_journal-3082	47	34	and	and	CCONJ
american_scientific_journal-3082	47	35	issue	issue	VERB
american_scientific_journal-3082	47	36	new	new	ADJ
american_scientific_journal-3082	47	37	standards	standard	NOUN
american_scientific_journal-3082	47	38	it	it	PRON
american_scientific_journal-3082	47	39	working	work	VERB
american_scientific_journal-3082	47	40	to	to	PART
american_scientific_journal-3082	47	41	raise	raise	VERB
american_scientific_journal-3082	47	42	level	level	NOUN
american_scientific_journal-3082	47	43	trade	trade	NOUN
american_scientific_journal-3082	47	44	exchange	exchange	NOUN
american_scientific_journal-3082	47	45	in	in	ADP
american_scientific_journal-3082	47	46	the	the	DET
american_scientific_journal-3082	47	47	international	international	ADJ
american_scientific_journal-3082	47	48	financial	financial	ADJ
american_scientific_journal-3082	47	49	markets	market	NOUN
american_scientific_journal-3082	47	50	,	,	PUNCT
american_scientific_journal-3082	47	51	supervisor	supervisor	NOUN
american_scientific_journal-3082	47	52	staff	staff	NOUN
american_scientific_journal-3082	47	53	worked	work	VERB
american_scientific_journal-3082	47	54	has	have	AUX
american_scientific_journal-3082	47	55	established	establish	VERB
american_scientific_journal-3082	47	56	financial	financial	ADJ
american_scientific_journal-3082	47	57	markets	market	NOUN
american_scientific_journal-3082	47	58	(	(	PUNCT
american_scientific_journal-3082	47	59	iosco	iosco	NOUN
american_scientific_journal-3082	47	60	)	)	PUNCT
american_scientific_journal-3082	47	61	issued	issue	VERB
american_scientific_journal-3082	47	62	several	several	ADJ
american_scientific_journal-3082	47	63	international	international	ADJ
american_scientific_journal-3082	47	64	standards	standard	NOUN
american_scientific_journal-3082	47	65	standard	standard	NOUN
american_scientific_journal-3082	47	66	of	of	ADP
american_scientific_journal-3082	47	67	number	number	NOUN
american_scientific_journal-3082	47	68	(	(	PUNCT
american_scientific_journal-3082	47	69	30	30	NUM
american_scientific_journal-3082	47	70	)	)	PUNCT
american_scientific_journal-3082	47	71	special	special	NOUN
american_scientific_journal-3082	47	72	by	by	ADP
american_scientific_journal-3082	47	73	disclosure	disclosure	NOUN
american_scientific_journal-3082	47	74	of	of	ADP
american_scientific_journal-3082	47	75	financial	financial	ADJ
american_scientific_journal-3082	47	76	statements	statement	NOUN
american_scientific_journal-3082	47	77	in	in	ADP
american_scientific_journal-3082	47	78	banks	bank	NOUN
american_scientific_journal-3082	47	79	and	and	CCONJ
american_scientific_journal-3082	47	80	similar	similar	ADJ
american_scientific_journal-3082	47	81	financial	financial	ADJ
american_scientific_journal-3082	47	82	companies	company	NOUN
american_scientific_journal-3082	47	83	,	,	PUNCT
american_scientific_journal-3082	47	84	-standard	-standard	NOUN
american_scientific_journal-3082	47	85	of	of	ADP
american_scientific_journal-3082	47	86	number	number	NOUN
american_scientific_journal-3082	47	87	(	(	PUNCT
american_scientific_journal-3082	47	88	32	32	NUM
american_scientific_journal-3082	47	89	)	)	PUNCT
american_scientific_journal-3082	47	90	special	special	NOUN
american_scientific_journal-3082	47	91	by	by	ADP
american_scientific_journal-3082	47	92	financial	financial	ADJ
american_scientific_journal-3082	47	93	management	management	NOUN
american_scientific_journal-3082	47	94	,	,	PUNCT
american_scientific_journal-3082	47	95	disclosure	disclosure	NOUN
american_scientific_journal-3082	47	96	and	and	CCONJ
american_scientific_journal-3082	47	97	display	display	VERB
american_scientific_journal-3082	47	98	-standard	-standard	NOUN
american_scientific_journal-3082	47	99	of	of	ADP
american_scientific_journal-3082	47	100	number	number	NOUN
american_scientific_journal-3082	47	101	(	(	PUNCT
american_scientific_journal-3082	47	102	32	32	NUM
american_scientific_journal-3082	47	103	)	)	PUNCT
american_scientific_journal-3082	47	104	special	special	NOUN
american_scientific_journal-3082	47	105	by	by	ADP
american_scientific_journal-3082	47	106	financial	financial	ADJ
american_scientific_journal-3082	47	107	instruments	instrument	NOUN
american_scientific_journal-3082	47	108	,	,	PUNCT
american_scientific_journal-3082	47	109	recognition	recognition	NOUN
american_scientific_journal-3082	47	110	and	and	CCONJ
american_scientific_journal-3082	47	111	measurement	measurement	NOUN
american_scientific_journal-3082	47	112	2.5	2.5	NUM
american_scientific_journal-3082	47	113	.	.	PUNCT
american_scientific_journal-3082	48	1	importance	importance	NOUN
american_scientific_journal-3082	48	2	and	and	CCONJ
american_scientific_journal-3082	48	3	features	feature	NOUN
american_scientific_journal-3082	48	4	of	of	ADP
american_scientific_journal-3082	48	5	international	international	ADJ
american_scientific_journal-3082	48	6	accounting	accounting	NOUN
american_scientific_journal-3082	48	7	standards	standard	NOUN
american_scientific_journal-3082	48	8	2.5.1	2.5.1	NUM
american_scientific_journal-3082	48	9	.	.	PUNCT
american_scientific_journal-3082	49	1	importance	importance	NOUN
american_scientific_journal-3082	49	2	accounting	accounting	NOUN
american_scientific_journal-3082	49	3	standards	standard	NOUN
american_scientific_journal-3082	49	4	american	american	PROPN
american_scientific_journal-3082	49	5	scientific	scientific	ADJ
american_scientific_journal-3082	49	6	research	research	NOUN
american_scientific_journal-3082	49	7	journal	journal	NOUN
american_scientific_journal-3082	49	8	for	for	ADP
american_scientific_journal-3082	49	9	engineering	engineering	NOUN
american_scientific_journal-3082	49	10	,	,	PUNCT
american_scientific_journal-3082	49	11	technology	technology	NOUN
american_scientific_journal-3082	49	12	,	,	PUNCT
american_scientific_journal-3082	49	13	and	and	CCONJ
american_scientific_journal-3082	49	14	sciences	science	NOUN
american_scientific_journal-3082	49	15	(	(	PUNCT
american_scientific_journal-3082	49	16	asrjets	asrjet	NOUN
american_scientific_journal-3082	49	17	)	)	PUNCT
american_scientific_journal-3082	49	18	(	(	PUNCT
american_scientific_journal-3082	49	19	2017	2017	NUM
american_scientific_journal-3082	49	20	)	)	PUNCT
american_scientific_journal-3082	49	21	volume	volume	NOUN
american_scientific_journal-3082	49	22	32	32	NUM
american_scientific_journal-3082	49	23	,	,	PUNCT
american_scientific_journal-3082	49	24	no	no	DET
american_scientific_journal-3082	49	25	1	1	NUM
american_scientific_journal-3082	49	26	,	,	PUNCT
american_scientific_journal-3082	49	27	pp	pp	ADV
american_scientific_journal-3082	49	28	243	243	NUM
american_scientific_journal-3082	49	29	-	-	SYM
american_scientific_journal-3082	49	30	265	265	NUM
american_scientific_journal-3082	49	31	249	249	NUM
american_scientific_journal-3082	49	32	the	the	DET
american_scientific_journal-3082	49	33	importance	importance	NOUN
american_scientific_journal-3082	49	34	of	of	ADP
american_scientific_journal-3082	49	35	accounting	accounting	NOUN
american_scientific_journal-3082	49	36	standards	standard	NOUN
american_scientific_journal-3082	49	37	is	be	AUX
american_scientific_journal-3082	49	38	as	as	SCONJ
american_scientific_journal-3082	49	39	follows	follow	VERB
american_scientific_journal-3082	49	40	:	:	PUNCT
american_scientific_journal-3082	49	41	1	1	NUM
american_scientific_journal-3082	49	42	-	-	PUNCT
american_scientific_journal-3082	49	43	the	the	DET
american_scientific_journal-3082	49	44	accounting	accounting	NOUN
american_scientific_journal-3082	49	45	standards	standard	NOUN
american_scientific_journal-3082	49	46	determine	determine	VERB
american_scientific_journal-3082	49	47	the	the	DET
american_scientific_journal-3082	49	48	characteristics	characteristic	NOUN
american_scientific_journal-3082	49	49	and	and	CCONJ
american_scientific_journal-3082	49	50	specifications	specification	NOUN
american_scientific_journal-3082	49	51	of	of	ADP
american_scientific_journal-3082	49	52	the	the	DET
american_scientific_journal-3082	49	53	useful	useful	ADJ
american_scientific_journal-3082	49	54	information	information	NOUN
american_scientific_journal-3082	49	55	used	use	VERB
american_scientific_journal-3082	49	56	by	by	ADP
american_scientific_journal-3082	49	57	these	these	DET
american_scientific_journal-3082	49	58	processors	processor	NOUN
american_scientific_journal-3082	49	59	,	,	PUNCT
american_scientific_journal-3082	49	60	as	as	ADV
american_scientific_journal-3082	49	61	well	well	ADV
american_scientific_journal-3082	49	62	as	as	ADP
american_scientific_journal-3082	49	63	clarifications	clarification	NOUN
american_scientific_journal-3082	49	64	by	by	ADP
american_scientific_journal-3082	49	65	distinguishing	distinguish	VERB
american_scientific_journal-3082	49	66	between	between	ADP
american_scientific_journal-3082	49	67	necessary	necessary	ADJ
american_scientific_journal-3082	49	68	disclosures	disclosure	NOUN
american_scientific_journal-3082	49	69	and	and	CCONJ
american_scientific_journal-3082	49	70	unnecessary	unnecessary	ADJ
american_scientific_journal-3082	49	71	disclosures	disclosure	NOUN
american_scientific_journal-3082	49	72	[	[	X
american_scientific_journal-3082	49	73	5	5	NUM
american_scientific_journal-3082	49	74	]	]	SYM
american_scientific_journal-3082	49	75	2identification	2identification	NUM
american_scientific_journal-3082	49	76	of	of	ADP
american_scientific_journal-3082	49	77	appropriate	appropriate	ADJ
american_scientific_journal-3082	49	78	methods	method	NOUN
american_scientific_journal-3082	49	79	for	for	ADP
american_scientific_journal-3082	49	80	measuring	measure	VERB
american_scientific_journal-3082	49	81	financial	financial	ADJ
american_scientific_journal-3082	49	82	events	event	NOUN
american_scientific_journal-3082	49	83	to	to	PART
american_scientific_journal-3082	49	84	receipt	receipt	VERB
american_scientific_journal-3082	49	85	measurement	measurement	NOUN
american_scientific_journal-3082	49	86	results	result	NOUN
american_scientific_journal-3082	49	87	to	to	ADP
american_scientific_journal-3082	49	88	users	user	NOUN
american_scientific_journal-3082	49	89	of	of	ADP
american_scientific_journal-3082	49	90	financial	financial	ADJ
american_scientific_journal-3082	49	91	statements	statement	NOUN
american_scientific_journal-3082	49	92	properly	properly	ADV
american_scientific_journal-3082	49	93	and	and	CCONJ
american_scientific_journal-3082	49	94	accurately	accurately	ADV
american_scientific_journal-3082	49	95	[	[	X
american_scientific_journal-3082	49	96	8	8	NUM
american_scientific_journal-3082	49	97	]	]	SYM
american_scientific_journal-3082	49	98	3	3	NUM
american_scientific_journal-3082	49	99	-	-	PUNCT
american_scientific_journal-3082	49	100	it	it	PRON
american_scientific_journal-3082	49	101	worked	work	VERB
american_scientific_journal-3082	49	102	on	on	ADP
american_scientific_journal-3082	49	103	consolidates	consolidate	NOUN
american_scientific_journal-3082	49	104	and	and	CCONJ
american_scientific_journal-3082	49	105	coordinates	coordinate	NOUN
american_scientific_journal-3082	49	106	accounting	account	VERB
american_scientific_journal-3082	49	107	and	and	CCONJ
american_scientific_journal-3082	49	108	as	as	ADP
american_scientific_journal-3082	49	109	a	a	DET
american_scientific_journal-3082	49	110	accounting	accounting	NOUN
american_scientific_journal-3082	49	111	guide	guide	NOUN
american_scientific_journal-3082	49	112	for	for	ADP
american_scientific_journal-3082	49	113	companies	company	NOUN
american_scientific_journal-3082	49	114	that	that	PRON
american_scientific_journal-3082	49	115	identify	identify	VERB
american_scientific_journal-3082	49	116	the	the	DET
american_scientific_journal-3082	49	117	accounting	accounting	NOUN
american_scientific_journal-3082	49	118	procedures	procedure	NOUN
american_scientific_journal-3082	49	119	for	for	ADP
american_scientific_journal-3082	49	120	each	each	DET
american_scientific_journal-3082	49	121	transaction	transaction	NOUN
american_scientific_journal-3082	49	122	and	and	CCONJ
american_scientific_journal-3082	49	123	financial	financial	ADJ
american_scientific_journal-3082	49	124	event	event	NOUN
american_scientific_journal-3082	49	125	[	[	X
american_scientific_journal-3082	49	126	14	14	NUM
american_scientific_journal-3082	49	127	]	]	SYM
american_scientific_journal-3082	49	128	.	.	PUNCT
american_scientific_journal-3082	50	1	4	4	NUM
american_scientific_journal-3082	50	2	-	-	X
american_scientific_journal-3082	50	3	it	it	PRON
american_scientific_journal-3082	50	4	worked	work	VERB
american_scientific_journal-3082	50	5	reduces	reduce	VERB
american_scientific_journal-3082	50	6	the	the	DET
american_scientific_journal-3082	50	7	differences	difference	NOUN
american_scientific_journal-3082	50	8	points	point	NOUN
american_scientific_journal-3082	50	9	and	and	CCONJ
american_scientific_journal-3082	50	10	diligence	diligence	NOUN
american_scientific_journal-3082	50	11	personal	personal	ADJ
american_scientific_journal-3082	50	12	and	and	CCONJ
american_scientific_journal-3082	50	13	professional	professional	ADJ
american_scientific_journal-3082	50	14	in	in	ADP
american_scientific_journal-3082	50	15	operation	operation	NOUN
american_scientific_journal-3082	50	16	practices	practice	NOUN
american_scientific_journal-3082	50	17	between	between	ADP
american_scientific_journal-3082	50	18	companies	company	NOUN
american_scientific_journal-3082	50	19	and	and	CCONJ
american_scientific_journal-3082	50	20	ensures	ensure	VERB
american_scientific_journal-3082	50	21	consistency	consistency	NOUN
american_scientific_journal-3082	50	22	of	of	ADP
american_scientific_journal-3082	50	23	information	information	NOUN
american_scientific_journal-3082	50	24	[	[	X
american_scientific_journal-3082	50	25	15	15	NUM
american_scientific_journal-3082	50	26	]	]	SYM
american_scientific_journal-3082	50	27	.	.	PUNCT
american_scientific_journal-3082	51	1	2.5.2	2.5.2	NUM
american_scientific_journal-3082	51	2	.	.	PUNCT
american_scientific_journal-3082	52	1	the	the	DET
american_scientific_journal-3082	52	2	features	feature	NOUN
american_scientific_journal-3082	52	3	application	application	NOUN
american_scientific_journal-3082	52	4	of	of	ADP
american_scientific_journal-3082	52	5	accounting	accounting	NOUN
american_scientific_journal-3082	52	6	standards	standard	NOUN
american_scientific_journal-3082	52	7	the	the	DET
american_scientific_journal-3082	52	8	application	application	NOUN
american_scientific_journal-3082	52	9	of	of	ADP
american_scientific_journal-3082	52	10	features	feature	NOUN
american_scientific_journal-3082	52	11	international	international	ADJ
american_scientific_journal-3082	52	12	accounting	accounting	NOUN
american_scientific_journal-3082	52	13	standards	standard	NOUN
american_scientific_journal-3082	52	14	will	will	AUX
american_scientific_journal-3082	52	15	achieve	achieve	VERB
american_scientific_journal-3082	52	16	the	the	DET
american_scientific_journal-3082	52	17	following	follow	VERB
american_scientific_journal-3082	52	18	features	feature	NOUN
american_scientific_journal-3082	52	19	(	(	PUNCT
american_scientific_journal-3082	52	20	10	10	NUM
american_scientific_journal-3082	52	21	)	)	PUNCT
american_scientific_journal-3082	52	22	:	:	PUNCT
american_scientific_journal-3082	52	23	1	1	X
american_scientific_journal-3082	52	24	-	-	PUNCT
american_scientific_journal-3082	52	25	it	it	PRON
american_scientific_journal-3082	52	26	worked	work	VERB
american_scientific_journal-3082	52	27	on	on	ADP
american_scientific_journal-3082	52	28	encourage	encourage	VERB
american_scientific_journal-3082	52	29	local	local	ADJ
american_scientific_journal-3082	52	30	and	and	CCONJ
american_scientific_journal-3082	52	31	international	international	ADJ
american_scientific_journal-3082	52	32	investment	investment	NOUN
american_scientific_journal-3082	52	33	in	in	ADP
american_scientific_journal-3082	52	34	particular	particular	ADJ
american_scientific_journal-3082	52	35	through	through	ADP
american_scientific_journal-3082	52	36	the	the	PRON
american_scientific_journal-3082	52	37	through	through	ADP
american_scientific_journal-3082	52	38	the	the	DET
american_scientific_journal-3082	52	39	opening	opening	NOUN
american_scientific_journal-3082	52	40	up	up	ADP
american_scientific_journal-3082	52	41	of	of	ADP
american_scientific_journal-3082	52	42	domestic	domestic	ADJ
american_scientific_journal-3082	52	43	markets	market	NOUN
american_scientific_journal-3082	52	44	to	to	ADP
american_scientific_journal-3082	52	45	international	international	ADJ
american_scientific_journal-3082	52	46	markets	market	NOUN
american_scientific_journal-3082	52	47	by	by	ADP
american_scientific_journal-3082	52	48	preparing	prepare	VERB
american_scientific_journal-3082	52	49	the	the	DET
american_scientific_journal-3082	52	50	consolidated	consolidated	ADJ
american_scientific_journal-3082	52	51	financial	financial	ADJ
american_scientific_journal-3082	52	52	statements	statement	NOUN
american_scientific_journal-3082	52	53	all	all	DET
american_scientific_journal-3082	52	54	multinational	multinational	ADJ
american_scientific_journal-3082	52	55	companies	company	NOUN
american_scientific_journal-3082	52	56	have	have	VERB
american_scientific_journal-3082	52	57	the	the	DET
american_scientific_journal-3082	52	58	potential	potential	NOUN
american_scientific_journal-3082	52	59	to	to	PART
american_scientific_journal-3082	52	60	enter	enter	VERB
american_scientific_journal-3082	52	61	the	the	DET
american_scientific_journal-3082	52	62	international	international	ADJ
american_scientific_journal-3082	52	63	financial	financial	ADJ
american_scientific_journal-3082	52	64	markets	market	NOUN
american_scientific_journal-3082	52	65	2	2	NUM
american_scientific_journal-3082	52	66	-	-	PUNCT
american_scientific_journal-3082	52	67	it	it	PRON
american_scientific_journal-3082	52	68	worked	work	VERB
american_scientific_journal-3082	52	69	qualifying	qualify	VERB
american_scientific_journal-3082	52	70	practical	practical	ADJ
american_scientific_journal-3082	52	71	and	and	CCONJ
american_scientific_journal-3082	52	72	scientific	scientific	ADJ
american_scientific_journal-3082	52	73	qualified	qualified	ADJ
american_scientific_journal-3082	52	74	accountants	accountant	NOUN
american_scientific_journal-3082	52	75	to	to	PART
american_scientific_journal-3082	52	76	be	be	AUX
american_scientific_journal-3082	52	77	to	to	PART
american_scientific_journal-3082	52	78	be	be	AUX
american_scientific_journal-3082	52	79	able	able	ADJ
american_scientific_journal-3082	52	80	to	to	PART
american_scientific_journal-3082	52	81	working	work	VERB
american_scientific_journal-3082	52	82	in	in	ADP
american_scientific_journal-3082	52	83	international	international	ADJ
american_scientific_journal-3082	52	84	financial	financial	ADJ
american_scientific_journal-3082	52	85	companies	company	NOUN
american_scientific_journal-3082	52	86	and	and	CCONJ
american_scientific_journal-3082	52	87	markets	market	NOUN
american_scientific_journal-3082	52	88	for	for	ADP
american_scientific_journal-3082	52	89	the	the	DET
american_scientific_journal-3082	52	90	general	general	ADJ
american_scientific_journal-3082	52	91	acceptance	acceptance	NOUN
american_scientific_journal-3082	52	92	at	at	ADP
american_scientific_journal-3082	52	93	the	the	DET
american_scientific_journal-3082	52	94	international	international	ADJ
american_scientific_journal-3082	52	95	level	level	NOUN
american_scientific_journal-3082	52	96	of	of	ADP
american_scientific_journal-3082	52	97	the	the	DET
american_scientific_journal-3082	52	98	importance	importance	NOUN
american_scientific_journal-3082	52	99	of	of	ADP
american_scientific_journal-3082	52	100	applying	apply	VERB
american_scientific_journal-3082	52	101	international	international	ADJ
american_scientific_journal-3082	52	102	accounting	accounting	NOUN
american_scientific_journal-3082	52	103	standards	standard	NOUN
american_scientific_journal-3082	52	104	.	.	PUNCT
american_scientific_journal-3082	53	1	3	3	X
american_scientific_journal-3082	53	2	-	-	X
american_scientific_journal-3082	53	3	it	it	PRON
american_scientific_journal-3082	53	4	worked	work	VERB
american_scientific_journal-3082	53	5	on	on	ADP
american_scientific_journal-3082	53	6	providing	provide	VERB
american_scientific_journal-3082	53	7	high	high	ADJ
american_scientific_journal-3082	53	8	quality	quality	NOUN
american_scientific_journal-3082	53	9	financial	financial	ADJ
american_scientific_journal-3082	53	10	information	information	NOUN
american_scientific_journal-3082	53	11	contributes	contribute	VERB
american_scientific_journal-3082	53	12	to	to	ADP
american_scientific_journal-3082	53	13	the	the	DET
american_scientific_journal-3082	53	14	reduction	reduction	NOUN
american_scientific_journal-3082	53	15	of	of	ADP
american_scientific_journal-3082	53	16	corporate	corporate	ADJ
american_scientific_journal-3082	53	17	management	management	NOUN
american_scientific_journal-3082	53	18	decisions	decision	NOUN
american_scientific_journal-3082	53	19	at	at	ADP
american_scientific_journal-3082	53	20	the	the	DET
american_scientific_journal-3082	53	21	local	local	ADJ
american_scientific_journal-3082	53	22	and	and	CCONJ
american_scientific_journal-3082	53	23	international	international	ADJ
american_scientific_journal-3082	53	24	levels	level	NOUN
american_scientific_journal-3082	53	25	2.6	2.6	NUM
american_scientific_journal-3082	53	26	.	.	PUNCT
american_scientific_journal-3082	54	1	the	the	DET
american_scientific_journal-3082	54	2	bodies	body	NOUN
american_scientific_journal-3082	54	3	and	and	CCONJ
american_scientific_journal-3082	54	4	organization	organization	NOUN
american_scientific_journal-3082	54	5	international	international	PROPN
american_scientific_journal-3082	54	6	,	,	PUNCT
american_scientific_journal-3082	54	7	arab	arab	ADJ
american_scientific_journal-3082	54	8	and	and	CCONJ
american_scientific_journal-3082	54	9	local	local	ADJ
american_scientific_journal-3082	54	10	accounting	accounting	NOUN
american_scientific_journal-3082	54	11	professional	professional	NOUN
american_scientific_journal-3082	54	12	on	on	ADP
american_scientific_journal-3082	54	13	the	the	DET
american_scientific_journal-3082	54	14	subject	subject	NOUN
american_scientific_journal-3082	54	15	of	of	ADP
american_scientific_journal-3082	54	16	international	international	ADJ
american_scientific_journal-3082	54	17	accounting	accounting	NOUN
american_scientific_journal-3082	54	18	standards	standard	NOUN
american_scientific_journal-3082	54	19	in	in	ADP
american_scientific_journal-3082	54	20	below	below	ADP
american_scientific_journal-3082	54	21	importance	importance	NOUN
american_scientific_journal-3082	54	22	of	of	ADP
american_scientific_journal-3082	54	23	local	local	ADJ
american_scientific_journal-3082	54	24	,	,	PUNCT
american_scientific_journal-3082	54	25	arabic	arabic	ADJ
american_scientific_journal-3082	54	26	and	and	CCONJ
american_scientific_journal-3082	54	27	international	international	ADJ
american_scientific_journal-3082	54	28	organizations	organization	NOUN
american_scientific_journal-3082	54	29	interested	interested	ADJ
american_scientific_journal-3082	54	30	in	in	ADP
american_scientific_journal-3082	54	31	international	international	ADJ
american_scientific_journal-3082	54	32	accounting	accounting	NOUN
american_scientific_journal-3082	54	33	:	:	PUNCT
american_scientific_journal-3082	54	34	-committee	-committee	NOUN
american_scientific_journal-3082	54	35	of	of	ADP
american_scientific_journal-3082	54	36	international	international	ADJ
american_scientific_journal-3082	54	37	accounting	accounting	NOUN
american_scientific_journal-3082	54	38	standards	standard	NOUN
american_scientific_journal-3082	54	39	(	(	PUNCT
american_scientific_journal-3082	54	40	iasc	iasc	PROPN
american_scientific_journal-3082	54	41	)	)	PUNCT
american_scientific_journal-3082	54	42	/	/	SYM
american_scientific_journal-3082	54	43	1973	1973	NUM
american_scientific_journal-3082	54	44	-international	-international	PROPN
american_scientific_journal-3082	54	45	federation	federation	NOUN
american_scientific_journal-3082	54	46	of	of	ADP
american_scientific_journal-3082	54	47	accountants	accountant	NOUN
american_scientific_journal-3082	54	48	)	)	PUNCT
american_scientific_journal-3082	54	49	ifac	ifac	NOUN
american_scientific_journal-3082	54	50	/	/	PUNCT
american_scientific_journal-3082	54	51	(	(	PUNCT
american_scientific_journal-3082	54	52	1977	1977	NUM
american_scientific_journal-3082	54	53	the	the	DET
american_scientific_journal-3082	54	54	international	international	ADJ
american_scientific_journal-3082	54	55	corporation	corporation	NOUN
american_scientific_journal-3082	54	56	for	for	ADP
american_scientific_journal-3082	54	57	securities	security	NOUN
american_scientific_journal-3082	54	58	(	(	PUNCT
american_scientific_journal-3082	54	59	iosco	iosco	NOUN
american_scientific_journal-3082	54	60	)	)	PUNCT
american_scientific_journal-3082	54	61	/	/	SYM
american_scientific_journal-3082	54	62	1983	1983	NUM
american_scientific_journal-3082	54	63	arab	arab	PROPN
american_scientific_journal-3082	54	64	federation	federation	PROPN
american_scientific_journal-3082	54	65	of	of	ADP
american_scientific_journal-3082	54	66	accountants	accountant	NOUN
american_scientific_journal-3082	54	67	and	and	CCONJ
american_scientific_journal-3082	54	68	arabic	arabic	ADJ
american_scientific_journal-3082	54	69	auditors/1971	auditors/1971	NOUN
american_scientific_journal-3082	54	70	arabic	arabic	ADJ
american_scientific_journal-3082	54	71	congregation	congregation	NOUN
american_scientific_journal-3082	54	72	for	for	ADP
american_scientific_journal-3082	54	73	certified	certified	ADJ
american_scientific_journal-3082	54	74	accountants	accountant	NOUN
american_scientific_journal-3082	54	75	(	(	PUNCT
american_scientific_journal-3082	54	76	asca/1973	asca/1973	NOUN
american_scientific_journal-3082	54	77	)	)	PUNCT
american_scientific_journal-3082	54	78	board	board	NOUN
american_scientific_journal-3082	54	79	of	of	ADP
american_scientific_journal-3082	54	80	censorship	censorship	NOUN
american_scientific_journal-3082	54	81	and	and	CCONJ
american_scientific_journal-3082	54	82	accounting	accounting	NOUN
american_scientific_journal-3082	54	83	standards	standard	NOUN
american_scientific_journal-3082	54	84	in	in	ADP
american_scientific_journal-3082	54	85	iraq	iraq	PROPN
american_scientific_journal-3082	54	86	/	/	SYM
american_scientific_journal-3082	54	87	1989	1989	NUM
american_scientific_journal-3082	54	88	american	american	PROPN
american_scientific_journal-3082	54	89	scientific	scientific	ADJ
american_scientific_journal-3082	54	90	research	research	NOUN
american_scientific_journal-3082	54	91	journal	journal	NOUN
american_scientific_journal-3082	54	92	for	for	ADP
american_scientific_journal-3082	54	93	engineering	engineering	NOUN
american_scientific_journal-3082	54	94	,	,	PUNCT
american_scientific_journal-3082	54	95	technology	technology	NOUN
american_scientific_journal-3082	54	96	,	,	PUNCT
american_scientific_journal-3082	54	97	and	and	CCONJ
american_scientific_journal-3082	54	98	sciences	science	NOUN
american_scientific_journal-3082	54	99	(	(	PUNCT
american_scientific_journal-3082	54	100	asrjets	asrjet	NOUN
american_scientific_journal-3082	54	101	)	)	PUNCT
american_scientific_journal-3082	54	102	(	(	PUNCT
american_scientific_journal-3082	54	103	2017	2017	NUM
american_scientific_journal-3082	54	104	)	)	PUNCT
american_scientific_journal-3082	54	105	volume	volume	NOUN
american_scientific_journal-3082	54	106	32	32	NUM
american_scientific_journal-3082	54	107	,	,	PUNCT
american_scientific_journal-3082	54	108	no	no	DET
american_scientific_journal-3082	54	109	1	1	NUM
american_scientific_journal-3082	54	110	,	,	PUNCT
american_scientific_journal-3082	54	111	pp	pp	ADV
american_scientific_journal-3082	54	112	243	243	NUM
american_scientific_journal-3082	54	113	-	-	SYM
american_scientific_journal-3082	54	114	265	265	NUM
american_scientific_journal-3082	54	115	250	250	NUM
american_scientific_journal-3082	54	116	international	international	ADJ
american_scientific_journal-3082	54	117	accounting	accounting	NOUN
american_scientific_journal-3082	54	118	standers	standers	PROPN
american_scientific_journal-3082	54	119	committee	committee	PROPN
american_scientific_journal-3082	54	120	(	(	PUNCT
american_scientific_journal-3082	54	121	iasc	iasc	PROPN
american_scientific_journal-3082	54	122	)	)	PUNCT
american_scientific_journal-3082	54	123	was	be	AUX
american_scientific_journal-3082	54	124	established	establish	VERB
american_scientific_journal-3082	54	125	in	in	ADP
american_scientific_journal-3082	54	126	the	the	DET
american_scientific_journal-3082	54	127	year	year	NOUN
american_scientific_journal-3082	54	128	(	(	PUNCT
american_scientific_journal-3082	54	129	1973	1973	NUM
american_scientific_journal-3082	54	130	)	)	PUNCT
american_scientific_journal-3082	54	131	.	.	PUNCT
american_scientific_journal-3082	55	1	it	it	PRON
american_scientific_journal-3082	55	2	worked	work	VERB
american_scientific_journal-3082	55	3	upon	upon	SCONJ
american_scientific_journal-3082	55	4	issuance	issuance	NOUN
american_scientific_journal-3082	55	5	of	of	ADP
american_scientific_journal-3082	55	6	international	international	ADJ
american_scientific_journal-3082	55	7	accounting	accounting	NOUN
american_scientific_journal-3082	55	8	standards	standard	NOUN
american_scientific_journal-3082	55	9	received	receive	VERB
american_scientific_journal-3082	55	10	general	general	ADJ
american_scientific_journal-3082	55	11	acceptance	acceptance	NOUN
american_scientific_journal-3082	55	12	at	at	ADP
american_scientific_journal-3082	55	13	the	the	DET
american_scientific_journal-3082	55	14	international	international	ADJ
american_scientific_journal-3082	55	15	level	level	NOUN
american_scientific_journal-3082	55	16	,	,	PUNCT
american_scientific_journal-3082	55	17	where	where	SCONJ
american_scientific_journal-3082	55	18	it	it	PRON
american_scientific_journal-3082	55	19	issuance	issuance	NOUN
american_scientific_journal-3082	55	20	(	(	PUNCT
american_scientific_journal-3082	55	21	41	41	NUM
american_scientific_journal-3082	55	22	)	)	PUNCT
american_scientific_journal-3082	55	23	international	international	ADJ
american_scientific_journal-3082	55	24	standards	standard	NOUN
american_scientific_journal-3082	55	25	.	.	PUNCT
american_scientific_journal-3082	56	1	in	in	ADP
american_scientific_journal-3082	56	2	the	the	DET
american_scientific_journal-3082	56	3	year	year	NOUN
american_scientific_journal-3082	56	4	2001	2001	NUM
american_scientific_journal-3082	56	5	has	have	AUX
american_scientific_journal-3082	56	6	been	be	AUX
american_scientific_journal-3082	56	7	replaced	replace	VERB
american_scientific_journal-3082	56	8	international	international	ADJ
american_scientific_journal-3082	56	9	accounting	accounting	NOUN
american_scientific_journal-3082	56	10	standers	stander	NOUN
american_scientific_journal-3082	56	11	committee	committee	NOUN
american_scientific_journal-3082	56	12	by	by	ADP
american_scientific_journal-3082	56	13	the	the	DET
american_scientific_journal-3082	56	14	board	board	NOUN
american_scientific_journal-3082	56	15	is	be	AUX
american_scientific_journal-3082	56	16	named	name	VERB
american_scientific_journal-3082	56	17	international	international	ADJ
american_scientific_journal-3082	56	18	accounting	accounting	NOUN
american_scientific_journal-3082	56	19	standards	standard	NOUN
american_scientific_journal-3082	56	20	board/	board/	NUM
american_scientific_journal-3082	56	21	iasb	iasb	NOUN
american_scientific_journal-3082	56	22	.	.	PUNCT
american_scientific_journal-3082	57	1	where	where	SCONJ
american_scientific_journal-3082	57	2	,	,	PUNCT
american_scientific_journal-3082	57	3	it	it	PRON
american_scientific_journal-3082	57	4	becomes	become	VERB
american_scientific_journal-3082	57	5	response	response	NOUN
american_scientific_journal-3082	57	6	on	on	ADP
american_scientific_journal-3082	57	7	create	create	VERB
american_scientific_journal-3082	57	8	international	international	ADJ
american_scientific_journal-3082	57	9	standards	standard	NOUN
american_scientific_journal-3082	57	10	,	,	PUNCT
american_scientific_journal-3082	57	11	where	where	SCONJ
american_scientific_journal-3082	57	12	these	these	DET
american_scientific_journal-3082	57	13	standards	standard	NOUN
american_scientific_journal-3082	57	14	named	name	VERB
american_scientific_journal-3082	57	15	issuance	issuance	NOUN
american_scientific_journal-3082	57	16	for	for	ADP
american_scientific_journal-3082	57	17	it	it	PRON
american_scientific_journal-3082	57	18	(	(	PUNCT
american_scientific_journal-3082	57	19	international	international	ADJ
american_scientific_journal-3082	57	20	finance	finance	NOUN
american_scientific_journal-3082	57	21	report	report	NOUN
american_scientific_journal-3082	57	22	standards	standard	NOUN
american_scientific_journal-3082	57	23	/	/	SYM
american_scientific_journal-3082	57	24	ifrs	ifrs	PROPN
american_scientific_journal-3082	57	25	)	)	PUNCT
american_scientific_journal-3082	57	26	,	,	PUNCT
american_scientific_journal-3082	57	27	where	where	SCONJ
american_scientific_journal-3082	57	28	this	this	DET
american_scientific_journal-3082	57	29	board	board	NOUN
american_scientific_journal-3082	57	30	by	by	ADP
american_scientific_journal-3082	57	31	issuance	issuance	NOUN
american_scientific_journal-3082	57	32	(	(	PUNCT
american_scientific_journal-3082	57	33	13	13	NUM
american_scientific_journal-3082	57	34	)	)	PUNCT
american_scientific_journal-3082	57	35	active	active	ADJ
american_scientific_journal-3082	57	36	standard	standard	NOUN
american_scientific_journal-3082	57	37	[	[	X
american_scientific_journal-3082	57	38	17	17	NUM
american_scientific_journal-3082	57	39	]	]	PUNCT
american_scientific_journal-3082	57	40	.	.	PUNCT
american_scientific_journal-3082	58	1	international	international	PROPN
american_scientific_journal-3082	58	2	federation	federation	PROPN
american_scientific_journal-3082	58	3	of	of	ADP
american_scientific_journal-3082	58	4	accountants	accountant	NOUN
american_scientific_journal-3082	58	5	/	/	SYM
american_scientific_journal-3082	58	6	ifas	ifas	NOUN
american_scientific_journal-3082	58	7	:	:	PUNCT
american_scientific_journal-3082	58	8	he	he	PRON
american_scientific_journal-3082	58	9	has	have	AUX
american_scientific_journal-3082	58	10	taken	take	VERB
american_scientific_journal-3082	58	11	over	over	ADP
american_scientific_journal-3082	58	12	create	create	VERB
american_scientific_journal-3082	58	13	international	international	ADJ
american_scientific_journal-3082	58	14	auditing	auditing	NOUN
american_scientific_journal-3082	58	15	standards	standard	NOUN
american_scientific_journal-3082	58	16	identify	identify	VERB
american_scientific_journal-3082	58	17	the	the	DET
american_scientific_journal-3082	58	18	requirements	requirement	NOUN
american_scientific_journal-3082	58	19	for	for	ADP
american_scientific_journal-3082	58	20	teaching	teaching	NOUN
american_scientific_journal-3082	58	21	auditors	auditor	NOUN
american_scientific_journal-3082	58	22	.	.	PUNCT
american_scientific_journal-3082	59	1	this	this	DET
american_scientific_journal-3082	59	2	paragraph	paragraph	NOUN
american_scientific_journal-3082	59	3	focus	focus	NOUN
american_scientific_journal-3082	59	4	on	on	ADP
american_scientific_journal-3082	59	5	the	the	DET
american_scientific_journal-3082	59	6	professional	professional	ADJ
american_scientific_journal-3082	59	7	and	and	CCONJ
american_scientific_journal-3082	59	8	behavioral	behavioral	ADJ
american_scientific_journal-3082	59	9	aspects	aspect	NOUN
american_scientific_journal-3082	59	10	that	that	SCONJ
american_scientific_journal-3082	59	11	the	the	DET
american_scientific_journal-3082	59	12	auditor	auditor	NOUN
american_scientific_journal-3082	59	13	must	must	AUX
american_scientific_journal-3082	59	14	adhere	adhere	VERB
american_scientific_journal-3082	59	15	to	to	ADP
american_scientific_journal-3082	59	16	.	.	PUNCT
american_scientific_journal-3082	60	1	but	but	CCONJ
american_scientific_journal-3082	60	2	board	board	NOUN
american_scientific_journal-3082	60	3	of	of	ADP
american_scientific_journal-3082	60	4	auditing	auditing	NOUN
american_scientific_journal-3082	60	5	and	and	CCONJ
american_scientific_journal-3082	60	6	accounting	accounting	NOUN
american_scientific_journal-3082	60	7	standards	standard	NOUN
american_scientific_journal-3082	60	8	in	in	ADP
american_scientific_journal-3082	60	9	iraq	iraq	PROPN
american_scientific_journal-3082	60	10	worked	work	VERB
american_scientific_journal-3082	60	11	to	to	ADP
american_scientific_journal-3082	60	12	issuance	issuance	NOUN
american_scientific_journal-3082	60	13	(	(	PUNCT
american_scientific_journal-3082	60	14	14	14	NUM
american_scientific_journal-3082	60	15	)	)	PUNCT
american_scientific_journal-3082	60	16	local	local	ADJ
american_scientific_journal-3082	60	17	accounting	accounting	NOUN
american_scientific_journal-3082	60	18	rule	rule	NOUN
american_scientific_journal-3082	60	19	also	also	ADV
american_scientific_journal-3082	60	20	it	it	PRON
american_scientific_journal-3082	60	21	issuance	issuance	NOUN
american_scientific_journal-3082	60	22	(	(	PUNCT
american_scientific_journal-3082	60	23	7	7	X
american_scientific_journal-3082	60	24	)	)	PUNCT
american_scientific_journal-3082	60	25	local	local	ADJ
american_scientific_journal-3082	60	26	audit	audit	NOUN
american_scientific_journal-3082	60	27	guides	guide	VERB
american_scientific_journal-3082	60	28	2.7	2.7	NUM
american_scientific_journal-3082	60	29	.	.	PUNCT
american_scientific_journal-3082	61	1	the	the	DET
american_scientific_journal-3082	61	2	harmonization	harmonization	NOUN
american_scientific_journal-3082	61	3	of	of	ADP
american_scientific_journal-3082	61	4	international	international	ADJ
american_scientific_journal-3082	61	5	accounting	accounting	NOUN
american_scientific_journal-3082	61	6	the	the	DET
american_scientific_journal-3082	61	7	correspond	correspond	NOUN
american_scientific_journal-3082	61	8	included	include	VERB
american_scientific_journal-3082	61	9	on	on	ADP
american_scientific_journal-3082	61	10	three	three	NUM
american_scientific_journal-3082	61	11	concept	concept	NOUN
american_scientific_journal-3082	61	12	as	as	ADP
american_scientific_journal-3082	61	13	following	follow	VERB
american_scientific_journal-3082	61	14	[	[	X
american_scientific_journal-3082	61	15	16	16	NUM
american_scientific_journal-3082	61	16	]	]	PUNCT
american_scientific_journal-3082	61	17	uniformity	uniformity	NOUN
american_scientific_journal-3082	61	18	,	,	PUNCT
american_scientific_journal-3082	61	19	standardization	standardization	NOUN
american_scientific_journal-3082	61	20	,	,	PUNCT
american_scientific_journal-3082	61	21	harmonization	harmonization	NOUN
american_scientific_journal-3082	61	22	,	,	PUNCT
american_scientific_journal-3082	61	23	american	american	PROPN
american_scientific_journal-3082	61	24	accountants	accountants	PROPN
american_scientific_journal-3082	61	25	association	association	PROPN
american_scientific_journal-3082	61	26	american	american	PROPN
american_scientific_journal-3082	61	27	accountants	accountants	PROPN
american_scientific_journal-3082	61	28	association	association	PROPN
american_scientific_journal-3082	61	29	defined	define	VERB
american_scientific_journal-3082	61	30	define	define	VERB
american_scientific_journal-3082	61	31	uniformity	uniformity	NOUN
american_scientific_journal-3082	61	32	stability	stability	NOUN
american_scientific_journal-3082	61	33	in	in	ADP
american_scientific_journal-3082	61	34	the	the	DET
american_scientific_journal-3082	61	35	classification	classification	NOUN
american_scientific_journal-3082	61	36	as	as	ADV
american_scientific_journal-3082	61	37	well	well	ADV
american_scientific_journal-3082	61	38	as	as	ADP
american_scientific_journal-3082	61	39	stability	stability	NOUN
american_scientific_journal-3082	61	40	in	in	ADP
american_scientific_journal-3082	61	41	measurement	measurement	NOUN
american_scientific_journal-3082	61	42	.	.	PUNCT
american_scientific_journal-3082	62	1	standardization	standardization	NOUN
american_scientific_journal-3082	62	2	is	be	AUX
american_scientific_journal-3082	62	3	uniformity	uniformity	NOUN
american_scientific_journal-3082	62	4	rdize	rdize	VERB
american_scientific_journal-3082	62	5	accounting	accounting	NOUN
american_scientific_journal-3082	62	6	methods	method	NOUN
american_scientific_journal-3082	62	7	for	for	ADP
american_scientific_journal-3082	62	8	measurement	measurement	NOUN
american_scientific_journal-3082	62	9	through	through	ADP
american_scientific_journal-3082	62	10	a	a	DET
american_scientific_journal-3082	62	11	model	model	NOUN
american_scientific_journal-3082	62	12	recognized	recognize	VERB
american_scientific_journal-3082	62	13	by	by	ADP
american_scientific_journal-3082	62	14	the	the	DET
american_scientific_journal-3082	62	15	financial	financial	ADJ
american_scientific_journal-3082	62	16	authority	authority	NOUN
american_scientific_journal-3082	62	17	of	of	ADP
american_scientific_journal-3082	62	18	the	the	DET
american_scientific_journal-3082	62	19	country	country	NOUN
american_scientific_journal-3082	62	20	.	.	PUNCT
american_scientific_journal-3082	63	1	harmonization	harmonization	NOUN
american_scientific_journal-3082	63	2	is	be	AUX
american_scientific_journal-3082	63	3	operation	operation	NOUN
american_scientific_journal-3082	63	4	of	of	ADP
american_scientific_journal-3082	63	5	mixture	mixture	NOUN
american_scientific_journal-3082	63	6	and	and	CCONJ
american_scientific_journal-3082	63	7	uniformity	uniformity	NOUN
american_scientific_journal-3082	63	8	of	of	ADP
american_scientific_journal-3082	63	9	varity	varity	NOUN
american_scientific_journal-3082	63	10	accounting	accounting	NOUN
american_scientific_journal-3082	63	11	practices	practice	NOUN
american_scientific_journal-3082	63	12	in	in	ADP
american_scientific_journal-3082	63	13	structure	structure	NOUN
american_scientific_journal-3082	63	14	methodological	methodological	ADJ
american_scientific_journal-3082	63	15	arranged	arranged	ADJ
american_scientific_journal-3082	63	16	leading	lead	VERB
american_scientific_journal-3082	63	17	to	to	ADP
american_scientific_journal-3082	63	18	coordinated	coordinated	ADJ
american_scientific_journal-3082	63	19	and	and	CCONJ
american_scientific_journal-3082	63	20	action	action	NOUN
american_scientific_journal-3082	63	21	on	on	ADP
american_scientific_journal-3082	63	22	minimization	minimization	NOUN
american_scientific_journal-3082	63	23	or	or	CCONJ
american_scientific_journal-3082	63	24	reduces	reduce	NOUN
american_scientific_journal-3082	63	25	of	of	ADP
american_scientific_journal-3082	63	26	difference	difference	NOUN
american_scientific_journal-3082	63	27	level	level	NOUN
american_scientific_journal-3082	63	28	between	between	ADP
american_scientific_journal-3082	63	29	standards	standard	NOUN
american_scientific_journal-3082	63	30	of	of	ADP
american_scientific_journal-3082	63	31	accounting	accounting	NOUN
american_scientific_journal-3082	63	32	practices	practice	NOUN
american_scientific_journal-3082	63	33	and	and	CCONJ
american_scientific_journal-3082	63	34	different	different	ADJ
american_scientific_journal-3082	63	35	countries	country	NOUN
american_scientific_journal-3082	63	36	properly	properly	ADV
american_scientific_journal-3082	63	37	communicating	communicate	VERB
american_scientific_journal-3082	63	38	information	information	NOUN
american_scientific_journal-3082	63	39	can	can	AUX
american_scientific_journal-3082	63	40	be	be	AUX
american_scientific_journal-3082	63	41	understood	understand	VERB
american_scientific_journal-3082	63	42	and	and	CCONJ
american_scientific_journal-3082	63	43	interpreted	interpret	VERB
american_scientific_journal-3082	63	44	from	from	ADP
american_scientific_journal-3082	63	45	all	all	DET
american_scientific_journal-3082	63	46	financial	financial	ADJ
american_scientific_journal-3082	63	47	information	information	NOUN
american_scientific_journal-3082	63	48	at	at	ADP
american_scientific_journal-3082	63	49	the	the	DET
american_scientific_journal-3082	63	50	international	international	ADJ
american_scientific_journal-3082	63	51	level	level	NOUN
american_scientific_journal-3082	63	52	2.8	2.8	NUM
american_scientific_journal-3082	63	53	.	.	PUNCT
american_scientific_journal-3082	64	1	impediments	impediment	NOUN
american_scientific_journal-3082	64	2	to	to	ADP
american_scientific_journal-3082	64	3	compliance	compliance	NOUN
american_scientific_journal-3082	64	4	with	with	ADP
american_scientific_journal-3082	64	5	international	international	ADJ
american_scientific_journal-3082	64	6	accounting	accounting	NOUN
american_scientific_journal-3082	64	7	standards	standard	NOUN
american_scientific_journal-3082	64	8	despite	despite	SCONJ
american_scientific_journal-3082	64	9	the	the	DET
american_scientific_journal-3082	64	10	many	many	ADJ
american_scientific_journal-3082	64	11	features	feature	NOUN
american_scientific_journal-3082	64	12	and	and	CCONJ
american_scientific_journal-3082	64	13	urgency	urgency	NOUN
american_scientific_journal-3082	64	14	of	of	ADP
american_scientific_journal-3082	64	15	applying	apply	VERB
american_scientific_journal-3082	64	16	international	international	ADJ
american_scientific_journal-3082	64	17	accounting	accounting	NOUN
american_scientific_journal-3082	64	18	standards	standard	NOUN
american_scientific_journal-3082	64	19	,	,	PUNCT
american_scientific_journal-3082	64	20	however	however	ADV
american_scientific_journal-3082	64	21	,	,	PUNCT
american_scientific_journal-3082	64	22	there	there	PRON
american_scientific_journal-3082	64	23	are	be	VERB
american_scientific_journal-3082	64	24	difficulties	difficulty	NOUN
american_scientific_journal-3082	64	25	and	and	CCONJ
american_scientific_journal-3082	64	26	obstacles	obstacle	NOUN
american_scientific_journal-3082	64	27	to	to	ADP
american_scientific_journal-3082	64	28	the	the	DET
american_scientific_journal-3082	64	29	compatibility	compatibility	NOUN
american_scientific_journal-3082	64	30	with	with	ADP
american_scientific_journal-3082	64	31	these	these	DET
american_scientific_journal-3082	64	32	standards	standard	NOUN
american_scientific_journal-3082	64	33	can	can	AUX
american_scientific_journal-3082	64	34	be	be	AUX
american_scientific_journal-3082	64	35	summarized	summarize	VERB
american_scientific_journal-3082	64	36	as	as	SCONJ
american_scientific_journal-3082	64	37	follows	follow	VERB
american_scientific_journal-3082	64	38	[	[	X
american_scientific_journal-3082	64	39	6	6	NUM
american_scientific_journal-3082	64	40	]	]	PUNCT
american_scientific_journal-3082	64	41	.	.	PUNCT
american_scientific_journal-3082	65	1	1	1	NUM
american_scientific_journal-3082	65	2	-	-	PUNCT
american_scientific_journal-3082	65	3	disparity	disparity	NOUN
american_scientific_journal-3082	65	4	and	and	CCONJ
american_scientific_journal-3082	65	5	variation	variation	NOUN
american_scientific_journal-3082	65	6	of	of	ADP
american_scientific_journal-3082	65	7	development	development	NOUN
american_scientific_journal-3082	65	8	professional	professional	ADJ
american_scientific_journal-3082	65	9	levels	level	NOUN
american_scientific_journal-3082	65	10	of	of	ADP
american_scientific_journal-3082	65	11	among	among	ADP
american_scientific_journal-3082	65	12	countries	country	NOUN
american_scientific_journal-3082	65	13	there	there	PRON
american_scientific_journal-3082	65	14	are	be	VERB
american_scientific_journal-3082	65	15	factors	factor	NOUN
american_scientific_journal-3082	65	16	affecting	affect	VERB
american_scientific_journal-3082	65	17	professional	professional	ADJ
american_scientific_journal-3082	65	18	development	development	NOUN
american_scientific_journal-3082	65	19	such	such	ADJ
american_scientific_journal-3082	65	20	as	as	ADP
american_scientific_journal-3082	65	21	organized	organize	VERB
american_scientific_journal-3082	65	22	legal	legal	ADJ
american_scientific_journal-3082	65	23	legislation	legislation	NOUN
american_scientific_journal-3082	65	24	of	of	ADP
american_scientific_journal-3082	65	25	the	the	DET
american_scientific_journal-3082	65	26	profession	profession	NOUN
american_scientific_journal-3082	65	27	of	of	ADP
american_scientific_journal-3082	65	28	accounting	accounting	NOUN
american_scientific_journal-3082	65	29	and	and	CCONJ
american_scientific_journal-3082	65	30	auditing	auditing	NOUN
american_scientific_journal-3082	65	31	in	in	ADP
american_scientific_journal-3082	65	32	those	those	DET
american_scientific_journal-3082	65	33	countries	country	NOUN
american_scientific_journal-3082	65	34	such	such	ADJ
american_scientific_journal-3082	65	35	as	as	ADP
american_scientific_journal-3082	65	36	company	company	NOUN
american_scientific_journal-3082	65	37	laws	law	NOUN
american_scientific_journal-3082	65	38	investment	investment	NOUN
american_scientific_journal-3082	65	39	and	and	CCONJ
american_scientific_journal-3082	65	40	tax	tax	NOUN
american_scientific_journal-3082	65	41	and	and	CCONJ
american_scientific_journal-3082	65	42	other	other	ADJ
american_scientific_journal-3082	65	43	laws	law	NOUN
american_scientific_journal-3082	65	44	in	in	ADP
american_scientific_journal-3082	65	45	addition	addition	NOUN
american_scientific_journal-3082	65	46	to	to	ADP
american_scientific_journal-3082	65	47	the	the	DET
american_scientific_journal-3082	65	48	impact	impact	NOUN
american_scientific_journal-3082	65	49	of	of	ADP
american_scientific_journal-3082	65	50	economic	economic	ADJ
american_scientific_journal-3082	65	51	factors	factor	NOUN
american_scientific_journal-3082	65	52	and	and	CCONJ
american_scientific_journal-3082	65	53	the	the	DET
american_scientific_journal-3082	65	54	availability	availability	NOUN
american_scientific_journal-3082	65	55	of	of	ADP
american_scientific_journal-3082	65	56	stock	stock	NOUN
american_scientific_journal-3082	65	57	markets	market	NOUN
american_scientific_journal-3082	65	58	and	and	CCONJ
american_scientific_journal-3082	65	59	the	the	DET
american_scientific_journal-3082	65	60	size	size	NOUN
american_scientific_journal-3082	65	61	of	of	ADP
american_scientific_journal-3082	65	62	companies	company	NOUN
american_scientific_journal-3082	65	63	exchanged	exchange	VERB
american_scientific_journal-3082	65	64	in	in	ADP
american_scientific_journal-3082	65	65	them	they	PRON
american_scientific_journal-3082	65	66	from	from	ADP
american_scientific_journal-3082	65	67	subsidiaries	subsidiary	NOUN
american_scientific_journal-3082	65	68	and	and	CCONJ
american_scientific_journal-3082	65	69	subsidiaries	subsidiary	NOUN
american_scientific_journal-3082	65	70	also	also	ADV
american_scientific_journal-3082	65	71	the	the	DET
american_scientific_journal-3082	65	72	impact	impact	NOUN
american_scientific_journal-3082	65	73	of	of	ADP
american_scientific_journal-3082	65	74	political	political	ADJ
american_scientific_journal-3082	65	75	and	and	CCONJ
american_scientific_journal-3082	65	76	social	social	ADJ
american_scientific_journal-3082	65	77	factors	factor	NOUN
american_scientific_journal-3082	65	78	that	that	PRON
american_scientific_journal-3082	65	79	affect	affect	VERB
american_scientific_journal-3082	65	80	the	the	DET
american_scientific_journal-3082	65	81	reality	reality	NOUN
american_scientific_journal-3082	65	82	of	of	ADP
american_scientific_journal-3082	65	83	the	the	DET
american_scientific_journal-3082	65	84	profession	profession	NOUN
american_scientific_journal-3082	65	85	in	in	ADP
american_scientific_journal-3082	65	86	those	those	DET
american_scientific_journal-3082	65	87	countries	country	NOUN
american_scientific_journal-3082	65	88	and	and	CCONJ
american_scientific_journal-3082	65	89	in	in	ADP
american_scientific_journal-3082	65	90	accordance	accordance	NOUN
american_scientific_journal-3082	65	91	with	with	ADP
american_scientific_journal-3082	65	92	the	the	DET
american_scientific_journal-3082	65	93	political	political	ADJ
american_scientific_journal-3082	65	94	,	,	PUNCT
american_scientific_journal-3082	65	95	economic	economic	ADJ
american_scientific_journal-3082	65	96	and	and	CCONJ
american_scientific_journal-3082	65	97	social	social	ADJ
american_scientific_journal-3082	65	98	situation	situation	NOUN
american_scientific_journal-3082	65	99	in	in	ADP
american_scientific_journal-3082	65	100	those	those	DET
american_scientific_journal-3082	65	101	countries	country	NOUN
american_scientific_journal-3082	65	102	and	and	CCONJ
american_scientific_journal-3082	65	103	the	the	DET
american_scientific_journal-3082	65	104	difficulty	difficulty	NOUN
american_scientific_journal-3082	65	105	of	of	ADP
american_scientific_journal-3082	65	106	complying	comply	VERB
american_scientific_journal-3082	65	107	with	with	ADP
american_scientific_journal-3082	65	108	international	international	ADJ
american_scientific_journal-3082	65	109	accounting	accounting	NOUN
american_scientific_journal-3082	65	110	standards	standard	NOUN
american_scientific_journal-3082	65	111	that	that	PRON
american_scientific_journal-3082	65	112	require	require	VERB
american_scientific_journal-3082	65	113	an	an	DET
american_scientific_journal-3082	65	114	advanced	advanced	ADJ
american_scientific_journal-3082	65	115	economy	economy	NOUN
american_scientific_journal-3082	65	116	and	and	CCONJ
american_scientific_journal-3082	65	117	professional	professional	ADJ
american_scientific_journal-3082	65	118	organizations	organization	NOUN
american_scientific_journal-3082	65	119	that	that	PRON
american_scientific_journal-3082	65	120	do	do	VERB
american_scientific_journal-3082	65	121	their	their	PRON
american_scientific_journal-3082	65	122	work	work	NOUN
american_scientific_journal-3082	65	123	with	with	ADP
american_scientific_journal-3082	65	124	high	high	ADJ
american_scientific_journal-3082	65	125	quality	quality	NOUN
american_scientific_journal-3082	65	126	[	[	X
american_scientific_journal-3082	65	127	7	7	NUM
american_scientific_journal-3082	65	128	]	]	PUNCT
american_scientific_journal-3082	65	129	.	.	PUNCT
american_scientific_journal-3082	66	1	american	american	PROPN
american_scientific_journal-3082	66	2	scientific	scientific	ADJ
american_scientific_journal-3082	66	3	research	research	PROPN
american_scientific_journal-3082	66	4	journal	journal	NOUN
american_scientific_journal-3082	66	5	for	for	ADP
american_scientific_journal-3082	66	6	engineering	engineering	NOUN
american_scientific_journal-3082	66	7	,	,	PUNCT
american_scientific_journal-3082	66	8	technology	technology	NOUN
american_scientific_journal-3082	66	9	,	,	PUNCT
american_scientific_journal-3082	66	10	and	and	CCONJ
american_scientific_journal-3082	66	11	sciences	science	NOUN
american_scientific_journal-3082	66	12	(	(	PUNCT
american_scientific_journal-3082	66	13	asrjets	asrjet	NOUN
american_scientific_journal-3082	66	14	)	)	PUNCT
american_scientific_journal-3082	66	15	(	(	PUNCT
american_scientific_journal-3082	66	16	2017	2017	NUM
american_scientific_journal-3082	66	17	)	)	PUNCT
american_scientific_journal-3082	66	18	volume	volume	NOUN
american_scientific_journal-3082	66	19	32	32	NUM
american_scientific_journal-3082	66	20	,	,	PUNCT
american_scientific_journal-3082	66	21	no	no	DET
american_scientific_journal-3082	66	22	1	1	NUM
american_scientific_journal-3082	66	23	,	,	PUNCT
american_scientific_journal-3082	66	24	pp	pp	ADV
american_scientific_journal-3082	66	25	243	243	NUM
american_scientific_journal-3082	66	26	-	-	SYM
american_scientific_journal-3082	66	27	265	265	NUM
american_scientific_journal-3082	66	28	251	251	NUM
american_scientific_journal-3082	66	29	2professional	2professional	NUM
american_scientific_journal-3082	66	30	users	user	NOUN
american_scientific_journal-3082	66	31	:	:	PUNCT
american_scientific_journal-3082	66	32	varies	vary	VERB
american_scientific_journal-3082	66	33	of	of	ADP
american_scientific_journal-3082	66	34	relative	relative	ADJ
american_scientific_journal-3082	66	35	importance	importance	NOUN
american_scientific_journal-3082	66	36	and	and	CCONJ
american_scientific_journal-3082	66	37	benefit	benefit	VERB
american_scientific_journal-3082	66	38	for	for	ADP
american_scientific_journal-3082	66	39	financial	financial	ADJ
american_scientific_journal-3082	66	40	information	information	NOUN
american_scientific_journal-3082	66	41	for	for	ADP
american_scientific_journal-3082	66	42	financial	financial	ADJ
american_scientific_journal-3082	66	43	information	information	NOUN
american_scientific_journal-3082	66	44	provided	provide	VERB
american_scientific_journal-3082	66	45	to	to	ADP
american_scientific_journal-3082	66	46	the	the	DET
american_scientific_journal-3082	66	47	users	user	NOUN
american_scientific_journal-3082	66	48	of	of	ADP
american_scientific_journal-3082	66	49	the	the	DET
american_scientific_journal-3082	66	50	financial	financial	ADJ
american_scientific_journal-3082	66	51	statements	statement	NOUN
american_scientific_journal-3082	66	52	according	accord	VERB
american_scientific_journal-3082	66	53	to	to	ADP
american_scientific_journal-3082	66	54	the	the	DET
american_scientific_journal-3082	66	55	importance	importance	NOUN
american_scientific_journal-3082	66	56	of	of	ADP
american_scientific_journal-3082	66	57	the	the	DET
american_scientific_journal-3082	66	58	sector	sector	NOUN
american_scientific_journal-3082	66	59	for	for	ADP
american_scientific_journal-3082	66	60	countries	country	NOUN
american_scientific_journal-3082	66	61	according	accord	VERB
american_scientific_journal-3082	66	62	to	to	ADP
american_scientific_journal-3082	66	63	their	their	PRON
american_scientific_journal-3082	66	64	vision	vision	NOUN
american_scientific_journal-3082	66	65	political	political	ADJ
american_scientific_journal-3082	66	66	,	,	PUNCT
american_scientific_journal-3082	66	67	economic	economic	ADJ
american_scientific_journal-3082	66	68	and	and	CCONJ
american_scientific_journal-3082	66	69	social	social	ADJ
american_scientific_journal-3082	66	70	some	some	DET
american_scientific_journal-3082	66	71	countries	country	NOUN
american_scientific_journal-3082	66	72	focus	focus	VERB
american_scientific_journal-3082	66	73	on	on	ADP
american_scientific_journal-3082	66	74	the	the	DET
american_scientific_journal-3082	66	75	national	national	ADJ
american_scientific_journal-3082	66	76	economy	economy	NOUN
american_scientific_journal-3082	66	77	and	and	CCONJ
american_scientific_journal-3082	66	78	others	other	NOUN
american_scientific_journal-3082	66	79	give	give	VERB
american_scientific_journal-3082	66	80	first	first	ADV
american_scientific_journal-3082	66	81	to	to	ADP
american_scientific_journal-3082	66	82	their	their	PRON
american_scientific_journal-3082	66	83	tax	tax	NOUN
american_scientific_journal-3082	66	84	policy	policy	NOUN
american_scientific_journal-3082	66	85	and	and	CCONJ
american_scientific_journal-3082	66	86	others	other	NOUN
american_scientific_journal-3082	66	87	countries	country	NOUN
american_scientific_journal-3082	66	88	that	that	PRON
american_scientific_journal-3082	66	89	give	give	VERB
american_scientific_journal-3082	66	90	priority	priority	NOUN
american_scientific_journal-3082	66	91	to	to	ADP
american_scientific_journal-3082	66	92	foreign	foreign	ADJ
american_scientific_journal-3082	66	93	investment	investment	NOUN
american_scientific_journal-3082	66	94	,	,	PUNCT
american_scientific_journal-3082	66	95	openness	openness	NOUN
american_scientific_journal-3082	66	96	to	to	ADP
american_scientific_journal-3082	66	97	the	the	DET
american_scientific_journal-3082	66	98	global	global	ADJ
american_scientific_journal-3082	66	99	economy	economy	NOUN
american_scientific_journal-3082	66	100	and	and	CCONJ
american_scientific_journal-3082	66	101	free	free	ADJ
american_scientific_journal-3082	66	102	trade	trade	NOUN
american_scientific_journal-3082	66	103	between	between	ADP
american_scientific_journal-3082	66	104	countries	country	NOUN
american_scientific_journal-3082	66	105	are	be	AUX
american_scientific_journal-3082	66	106	working	work	VERB
american_scientific_journal-3082	66	107	to	to	PART
american_scientific_journal-3082	66	108	give	give	VERB
american_scientific_journal-3082	66	109	importance	importance	NOUN
american_scientific_journal-3082	66	110	to	to	ADP
american_scientific_journal-3082	66	111	the	the	DET
american_scientific_journal-3082	66	112	financial	financial	ADJ
american_scientific_journal-3082	66	113	statements	statement	NOUN
american_scientific_journal-3082	66	114	information	information	NOUN
american_scientific_journal-3082	66	115	prepared	prepare	VERB
american_scientific_journal-3082	66	116	in	in	ADP
american_scientific_journal-3082	66	117	accordance	accordance	NOUN
american_scientific_journal-3082	66	118	with	with	ADP
american_scientific_journal-3082	66	119	international	international	ADJ
american_scientific_journal-3082	66	120	accounting	accounting	NOUN
american_scientific_journal-3082	66	121	standards	standard	NOUN
american_scientific_journal-3082	66	122	that	that	PRON
american_scientific_journal-3082	66	123	can	can	AUX
american_scientific_journal-3082	66	124	be	be	AUX
american_scientific_journal-3082	66	125	used	use	VERB
american_scientific_journal-3082	66	126	by	by	ADP
american_scientific_journal-3082	66	127	domestic	domestic	ADJ
american_scientific_journal-3082	66	128	and	and	CCONJ
american_scientific_journal-3082	66	129	foreign	foreign	ADJ
american_scientific_journal-3082	66	130	investors	investor	NOUN
american_scientific_journal-3082	66	131	in	in	ADP
american_scientific_journal-3082	66	132	those	those	DET
american_scientific_journal-3082	66	133	countries	country	NOUN
american_scientific_journal-3082	66	134	.	.	PUNCT
american_scientific_journal-3082	67	1	3different	3different	NUM
american_scientific_journal-3082	67	2	of	of	ADP
american_scientific_journal-3082	67	3	objectives	objective	NOUN
american_scientific_journal-3082	67	4	:	:	PUNCT
american_scientific_journal-3082	67	5	since	since	SCONJ
american_scientific_journal-3082	67	6	the	the	DET
american_scientific_journal-3082	67	7	accounting	accounting	NOUN
american_scientific_journal-3082	67	8	systems	system	NOUN
american_scientific_journal-3082	67	9	reflecting	reflect	VERB
american_scientific_journal-3082	67	10	the	the	DET
american_scientific_journal-3082	67	11	environmental	environmental	ADJ
american_scientific_journal-3082	67	12	need	need	NOUN
american_scientific_journal-3082	67	13	of	of	ADP
american_scientific_journal-3082	67	14	countries	country	NOUN
american_scientific_journal-3082	67	15	in	in	ADP
american_scientific_journal-3082	67	16	accordance	accordance	NOUN
american_scientific_journal-3082	67	17	with	with	ADP
american_scientific_journal-3082	67	18	the	the	DET
american_scientific_journal-3082	67	19	political	political	ADJ
american_scientific_journal-3082	67	20	and	and	CCONJ
american_scientific_journal-3082	67	21	economic	economic	ADJ
american_scientific_journal-3082	67	22	objectives	objective	NOUN
american_scientific_journal-3082	67	23	of	of	ADP
american_scientific_journal-3082	67	24	those	those	DET
american_scientific_journal-3082	67	25	countries	country	NOUN
american_scientific_journal-3082	67	26	or	or	CCONJ
american_scientific_journal-3082	67	27	applied	apply	VERB
american_scientific_journal-3082	67	28	in	in	ADP
american_scientific_journal-3082	67	29	those	those	DET
american_scientific_journal-3082	67	30	countries	country	NOUN
american_scientific_journal-3082	67	31	,	,	PUNCT
american_scientific_journal-3082	67	32	these	these	DET
american_scientific_journal-3082	67	33	differences	difference	NOUN
american_scientific_journal-3082	67	34	in	in	ADP
american_scientific_journal-3082	67	35	economic	economic	ADJ
american_scientific_journal-3082	67	36	and	and	CCONJ
american_scientific_journal-3082	67	37	political	political	ADJ
american_scientific_journal-3082	67	38	systems	system	NOUN
american_scientific_journal-3082	67	39	will	will	AUX
american_scientific_journal-3082	67	40	make	make	VERB
american_scientific_journal-3082	67	41	it	it	PRON
american_scientific_journal-3082	67	42	difficult	difficult	ADJ
american_scientific_journal-3082	67	43	to	to	PART
american_scientific_journal-3082	67	44	find	find	VERB
american_scientific_journal-3082	67	45	consensus	consensus	NOUN
american_scientific_journal-3082	67	46	on	on	ADP
american_scientific_journal-3082	67	47	one	one	NUM
american_scientific_journal-3082	67	48	international	international	ADJ
american_scientific_journal-3082	67	49	economic	economic	ADJ
american_scientific_journal-3082	67	50	and	and	CCONJ
american_scientific_journal-3082	67	51	political	political	ADJ
american_scientific_journal-3082	67	52	system	system	NOUN
american_scientific_journal-3082	67	53	.	.	PUNCT
american_scientific_journal-3082	68	1	4nationalism	4nationalism	NUM
american_scientific_journal-3082	68	2	:	:	PUNCT
american_scientific_journal-3082	68	3	the	the	DET
american_scientific_journal-3082	68	4	differing	differ	VERB
american_scientific_journal-3082	68	5	nationalism	nationalism	NOUN
american_scientific_journal-3082	68	6	and	and	CCONJ
american_scientific_journal-3082	68	7	cultures	culture	NOUN
american_scientific_journal-3082	68	8	of	of	ADP
american_scientific_journal-3082	68	9	countries	country	NOUN
american_scientific_journal-3082	68	10	are	be	AUX
american_scientific_journal-3082	68	11	an	an	DET
american_scientific_journal-3082	68	12	obstacle	obstacle	NOUN
american_scientific_journal-3082	68	13	to	to	ADP
american_scientific_journal-3082	68	14	the	the	DET
american_scientific_journal-3082	68	15	acceptance	acceptance	NOUN
american_scientific_journal-3082	68	16	of	of	ADP
american_scientific_journal-3082	68	17	particular	particular	ADJ
american_scientific_journal-3082	68	18	principles	principle	NOUN
american_scientific_journal-3082	68	19	and	and	CCONJ
american_scientific_journal-3082	68	20	practices	practice	NOUN
american_scientific_journal-3082	68	21	with	with	ADP
american_scientific_journal-3082	68	22	professional	professional	ADJ
american_scientific_journal-3082	68	23	organizations	organization	NOUN
american_scientific_journal-3082	68	24	or	or	CCONJ
american_scientific_journal-3082	68	25	other	other	ADJ
american_scientific_journal-3082	68	26	states	state	NOUN
american_scientific_journal-3082	68	27	and	and	CCONJ
american_scientific_journal-3082	68	28	some	some	DET
american_scientific_journal-3082	68	29	professional	professional	ADJ
american_scientific_journal-3082	68	30	parties	party	NOUN
american_scientific_journal-3082	68	31	who	who	PRON
american_scientific_journal-3082	68	32	have	have	AUX
american_scientific_journal-3082	68	33	adopted	adopt	VERB
american_scientific_journal-3082	68	34	specific	specific	ADJ
american_scientific_journal-3082	68	35	accounting	accounting	NOUN
american_scientific_journal-3082	68	36	principles	principle	NOUN
american_scientific_journal-3082	68	37	and	and	CCONJ
american_scientific_journal-3082	68	38	practices	practice	NOUN
american_scientific_journal-3082	68	39	and	and	CCONJ
american_scientific_journal-3082	68	40	are	be	AUX
american_scientific_journal-3082	68	41	not	not	PART
american_scientific_journal-3082	68	42	receptive	receptive	ADJ
american_scientific_journal-3082	68	43	to	to	PART
american_scientific_journal-3082	68	44	change	change	VERB
american_scientific_journal-3082	68	45	[	[	X
american_scientific_journal-3082	68	46	18	18	NUM
american_scientific_journal-3082	68	47	]	]	PUNCT
american_scientific_journal-3082	68	48	.	.	PUNCT
american_scientific_journal-3082	69	1	5legal	5legal	NUM
american_scientific_journal-3082	69	2	systems	system	NOUN
american_scientific_journal-3082	69	3	:	:	PUNCT
american_scientific_journal-3082	69	4	the	the	DET
american_scientific_journal-3082	69	5	adoption	adoption	NOUN
american_scientific_journal-3082	69	6	international	international	ADJ
american_scientific_journal-3082	69	7	accounting	accounting	NOUN
american_scientific_journal-3082	69	8	standards	standard	NOUN
american_scientific_journal-3082	69	9	and	and	CCONJ
american_scientific_journal-3082	69	10	compatibility	compatibility	NOUN
american_scientific_journal-3082	69	11	its	its	PRON
american_scientific_journal-3082	69	12	with	with	ADP
american_scientific_journal-3082	69	13	may	may	AUX
american_scientific_journal-3082	69	14	be	be	AUX
american_scientific_journal-3082	69	15	required	require	VERB
american_scientific_journal-3082	69	16	in	in	ADP
american_scientific_journal-3082	69	17	some	some	DET
american_scientific_journal-3082	69	18	countries	country	NOUN
american_scientific_journal-3082	69	19	,	,	PUNCT
american_scientific_journal-3082	69	20	especially	especially	ADV
american_scientific_journal-3082	69	21	developing	develop	VERB
american_scientific_journal-3082	69	22	countries	country	NOUN
american_scientific_journal-3082	69	23	a	a	DET
american_scientific_journal-3082	69	24	change	change	NOUN
american_scientific_journal-3082	69	25	in	in	ADP
american_scientific_journal-3082	69	26	legal	legal	ADJ
american_scientific_journal-3082	69	27	and	and	CCONJ
american_scientific_journal-3082	69	28	economic	economic	ADJ
american_scientific_journal-3082	69	29	legislation	legislation	NOUN
american_scientific_journal-3082	69	30	in	in	ADP
american_scientific_journal-3082	69	31	those	those	DET
american_scientific_journal-3082	69	32	countries	country	NOUN
american_scientific_journal-3082	69	33	is	be	AUX
american_scientific_journal-3082	69	34	it	it	PRON
american_scientific_journal-3082	69	35	is	be	AUX
american_scientific_journal-3082	69	36	desirable	desirable	ADJ
american_scientific_journal-3082	69	37	for	for	ADP
american_scientific_journal-3082	69	38	some	some	DET
american_scientific_journal-3082	69	39	governments	government	NOUN
american_scientific_journal-3082	69	40	in	in	ADP
american_scientific_journal-3082	69	41	those	those	DET
american_scientific_journal-3082	69	42	countries	country	NOUN
american_scientific_journal-3082	69	43	and	and	CCONJ
american_scientific_journal-3082	69	44	some	some	PRON
american_scientific_journal-3082	69	45	may	may	AUX
american_scientific_journal-3082	69	46	require	require	VERB
american_scientific_journal-3082	69	47	companies	company	NOUN
american_scientific_journal-3082	69	48	to	to	PART
american_scientific_journal-3082	69	49	prepare	prepare	VERB
american_scientific_journal-3082	69	50	separate	separate	ADJ
american_scientific_journal-3082	69	51	sets	set	NOUN
american_scientific_journal-3082	69	52	of	of	ADP
american_scientific_journal-3082	69	53	financial	financial	ADJ
american_scientific_journal-3082	69	54	reports	report	NOUN
american_scientific_journal-3082	69	55	one	one	NUM
american_scientific_journal-3082	69	56	of	of	ADP
american_scientific_journal-3082	69	57	which	which	PRON
american_scientific_journal-3082	69	58	meets	meet	VERB
american_scientific_journal-3082	69	59	local	local	ADJ
american_scientific_journal-3082	69	60	and	and	CCONJ
american_scientific_journal-3082	69	61	other	other	ADJ
american_scientific_journal-3082	69	62	legal	legal	ADJ
american_scientific_journal-3082	69	63	requirements	requirement	NOUN
american_scientific_journal-3082	69	64	with	with	ADP
american_scientific_journal-3082	69	65	standards	standard	NOUN
american_scientific_journal-3082	69	66	in	in	ADP
american_scientific_journal-3082	69	67	accordance	accordance	NOUN
american_scientific_journal-3082	69	68	with	with	ADP
american_scientific_journal-3082	69	69	international	international	ADJ
american_scientific_journal-3082	69	70	accounting	accounting	NOUN
american_scientific_journal-3082	69	71	.	.	PUNCT
american_scientific_journal-3082	70	1	6variation	6variation	NUM
american_scientific_journal-3082	70	2	of	of	ADP
american_scientific_journal-3082	70	3	starting	start	VERB
american_scientific_journal-3082	70	4	points	point	NOUN
american_scientific_journal-3082	70	5	of	of	ADP
american_scientific_journal-3082	70	6	transformation	transformation	NOUN
american_scientific_journal-3082	70	7	and	and	CCONJ
american_scientific_journal-3082	70	8	correspond	correspond	ADV
american_scientific_journal-3082	70	9	:	:	PUNCT
american_scientific_journal-3082	70	10	affect	affect	VERB
american_scientific_journal-3082	70	11	legislative	legislative	ADJ
american_scientific_journal-3082	70	12	,	,	PUNCT
american_scientific_journal-3082	70	13	political	political	ADJ
american_scientific_journal-3082	70	14	,	,	PUNCT
american_scientific_journal-3082	70	15	and	and	CCONJ
american_scientific_journal-3082	70	16	economic	economic	ADJ
american_scientific_journal-3082	70	17	legal	legal	ADJ
american_scientific_journal-3082	70	18	systems	system	NOUN
american_scientific_journal-3082	70	19	on	on	ADP
american_scientific_journal-3082	70	20	accounting	accounting	NOUN
american_scientific_journal-3082	70	21	legislation	legislation	NOUN
american_scientific_journal-3082	70	22	starting	start	VERB
american_scientific_journal-3082	70	23	points	point	NOUN
american_scientific_journal-3082	70	24	of	of	ADP
american_scientific_journal-3082	70	25	transformation	transformation	NOUN
american_scientific_journal-3082	70	26	and	and	CCONJ
american_scientific_journal-3082	70	27	correspond	correspond	VERB
american_scientific_journal-3082	70	28	with	with	ADP
american_scientific_journal-3082	70	29	international	international	ADJ
american_scientific_journal-3082	70	30	accounting	accounting	NOUN
american_scientific_journal-3082	70	31	standards	standard	NOUN
american_scientific_journal-3082	70	32	countries	country	NOUN
american_scientific_journal-3082	70	33	with	with	ADP
american_scientific_journal-3082	70	34	a	a	DET
american_scientific_journal-3082	70	35	long	long	ADJ
american_scientific_journal-3082	70	36	history	history	NOUN
american_scientific_journal-3082	70	37	of	of	ADP
american_scientific_journal-3082	70	38	using	use	VERB
american_scientific_journal-3082	70	39	accounting	accounting	NOUN
american_scientific_journal-3082	70	40	standards	standard	NOUN
american_scientific_journal-3082	70	41	issued	issue	VERB
american_scientific_journal-3082	70	42	by	by	ADP
american_scientific_journal-3082	70	43	professional	professional	ADJ
american_scientific_journal-3082	70	44	organizations	organization	NOUN
american_scientific_journal-3082	70	45	of	of	ADP
american_scientific_journal-3082	70	46	the	the	DET
american_scientific_journal-3082	70	47	private	private	ADJ
american_scientific_journal-3082	70	48	sector	sector	NOUN
american_scientific_journal-3082	70	49	are	be	AUX
american_scientific_journal-3082	70	50	rapidly	rapidly	ADV
american_scientific_journal-3082	70	51	changing	change	VERB
american_scientific_journal-3082	70	52	and	and	CCONJ
american_scientific_journal-3082	70	53	conforming	conform	VERB
american_scientific_journal-3082	70	54	to	to	ADP
american_scientific_journal-3082	70	55	international	international	ADJ
american_scientific_journal-3082	70	56	accounting	accounting	NOUN
american_scientific_journal-3082	70	57	standards	standard	NOUN
american_scientific_journal-3082	70	58	.	.	PUNCT
american_scientific_journal-3082	71	1	states	state	NOUN
american_scientific_journal-3082	71	2	that	that	PRON
american_scientific_journal-3082	71	3	use	use	VERB
american_scientific_journal-3082	71	4	laws	law	NOUN
american_scientific_journal-3082	71	5	issued	issue	VERB
american_scientific_journal-3082	71	6	by	by	ADP
american_scientific_journal-3082	71	7	governments	government	NOUN
american_scientific_journal-3082	71	8	find	find	VERB
american_scientific_journal-3082	71	9	it	it	PRON
american_scientific_journal-3082	71	10	difficult	difficult	ADJ
american_scientific_journal-3082	71	11	to	to	PART
american_scientific_journal-3082	71	12	achieve	achieve	VERB
american_scientific_journal-3082	71	13	that	that	DET
american_scientific_journal-3082	71	14	transformation	transformation	NOUN
american_scientific_journal-3082	71	15	and	and	CCONJ
american_scientific_journal-3082	71	16	compatibility	compatibility	NOUN
american_scientific_journal-3082	71	17	.	.	PUNCT
american_scientific_journal-3082	72	1	7differences	7difference	NOUN
american_scientific_journal-3082	72	2	between	between	ADP
american_scientific_journal-3082	72	3	professional	professional	ADJ
american_scientific_journal-3082	72	4	organizations	organization	NOUN
american_scientific_journal-3082	72	5	:	:	PUNCT
american_scientific_journal-3082	72	6	differences	difference	NOUN
american_scientific_journal-3082	72	7	between	between	ADP
american_scientific_journal-3082	72	8	local	local	ADJ
american_scientific_journal-3082	72	9	and	and	CCONJ
american_scientific_journal-3082	72	10	international	international	ADJ
american_scientific_journal-3082	72	11	professional	professional	ADJ
american_scientific_journal-3082	72	12	organizations	organization	NOUN
american_scientific_journal-3082	72	13	in	in	ADP
american_scientific_journal-3082	72	14	terms	term	NOUN
american_scientific_journal-3082	72	15	of	of	ADP
american_scientific_journal-3082	72	16	different	different	ADJ
american_scientific_journal-3082	72	17	expectations	expectation	NOUN
american_scientific_journal-3082	72	18	of	of	ADP
american_scientific_journal-3082	72	19	accounting	accounting	NOUN
american_scientific_journal-3082	72	20	practices	practice	NOUN
american_scientific_journal-3082	72	21	and	and	CCONJ
american_scientific_journal-3082	72	22	financial	financial	ADJ
american_scientific_journal-3082	72	23	disclosures	disclosure	NOUN
american_scientific_journal-3082	72	24	may	may	AUX
american_scientific_journal-3082	72	25	be	be	AUX
american_scientific_journal-3082	72	26	an	an	DET
american_scientific_journal-3082	72	27	impediment	impediment	NOUN
american_scientific_journal-3082	72	28	to	to	ADP
american_scientific_journal-3082	72	29	achieving	achieve	VERB
american_scientific_journal-3082	72	30	international	international	ADJ
american_scientific_journal-3082	72	31	accounting	accounting	NOUN
american_scientific_journal-3082	72	32	compliance	compliance	NOUN
american_scientific_journal-3082	72	33	.	.	PUNCT
american_scientific_journal-3082	73	1	8conflicting	8conflicte	VERB
american_scientific_journal-3082	73	2	local	local	ADJ
american_scientific_journal-3082	73	3	laws	law	NOUN
american_scientific_journal-3082	73	4	:	:	PUNCT
american_scientific_journal-3082	73	5	the	the	DET
american_scientific_journal-3082	73	6	discrepancy	discrepancy	NOUN
american_scientific_journal-3082	73	7	between	between	ADP
american_scientific_journal-3082	73	8	tax	tax	NOUN
american_scientific_journal-3082	73	9	laws	law	NOUN
american_scientific_journal-3082	73	10	and	and	CCONJ
american_scientific_journal-3082	73	11	local	local	ADJ
american_scientific_journal-3082	73	12	corporate	corporate	NOUN
american_scientific_journal-3082	73	13	is	be	AUX
american_scientific_journal-3082	73	14	an	an	DET
american_scientific_journal-3082	73	15	achievement	achievement	NOUN
american_scientific_journal-3082	73	16	of	of	ADP
american_scientific_journal-3082	73	17	international	international	ADJ
american_scientific_journal-3082	73	18	accounting	accounting	NOUN
american_scientific_journal-3082	73	19	compliance	compliance	NOUN
american_scientific_journal-3082	73	20	in	in	ADP
american_scientific_journal-3082	73	21	europe	europe	PROPN
american_scientific_journal-3082	73	22	,	,	PUNCT
american_scientific_journal-3082	73	23	for	for	ADP
american_scientific_journal-3082	73	24	example	example	NOUN
american_scientific_journal-3082	73	25	,	,	PUNCT
american_scientific_journal-3082	73	26	accounting	accounting	NOUN
american_scientific_journal-3082	73	27	law	law	NOUN
american_scientific_journal-3082	73	28	is	be	AUX
american_scientific_journal-3082	73	29	more	more	ADV
american_scientific_journal-3082	73	30	sophisticated	sophisticated	ADJ
american_scientific_journal-3082	73	31	than	than	ADP
american_scientific_journal-3082	73	32	in	in	ADP
american_scientific_journal-3082	73	33	the	the	DET
american_scientific_journal-3082	73	34	united	united	ADJ
american_scientific_journal-3082	73	35	kingdom	kingdom	PROPN
american_scientific_journal-3082	73	36	,	,	PUNCT
american_scientific_journal-3082	73	37	and	and	CCONJ
american_scientific_journal-3082	73	38	therefore	therefore	ADV
american_scientific_journal-3082	73	39	it	it	PRON
american_scientific_journal-3082	73	40	is	be	AUX
american_scientific_journal-3082	73	41	difficult	difficult	ADJ
american_scientific_journal-3082	73	42	to	to	PART
american_scientific_journal-3082	73	43	make	make	VERB
american_scientific_journal-3082	73	44	radical	radical	ADJ
american_scientific_journal-3082	73	45	changes	change	NOUN
american_scientific_journal-3082	73	46	to	to	ADP
american_scientific_journal-3082	73	47	it	it	PRON
american_scientific_journal-3082	73	48	,	,	PUNCT
american_scientific_journal-3082	73	49	and	and	CCONJ
american_scientific_journal-3082	73	50	that	that	SCONJ
american_scientific_journal-3082	73	51	the	the	DET
american_scientific_journal-3082	73	52	impact	impact	NOUN
american_scientific_journal-3082	73	53	of	of	ADP
american_scientific_journal-3082	73	54	such	such	DET
american_scientific_journal-3082	73	55	a	a	DET
american_scientific_journal-3082	73	56	barrier	barrier	NOUN
american_scientific_journal-3082	73	57	may	may	AUX
american_scientific_journal-3082	73	58	be	be	AUX
american_scientific_journal-3082	73	59	multiplier	multipli	ADJ
american_scientific_journal-3082	73	60	when	when	SCONJ
american_scientific_journal-3082	73	61	those	those	DET
american_scientific_journal-3082	73	62	laws	law	NOUN
american_scientific_journal-3082	73	63	are	be	AUX
american_scientific_journal-3082	73	64	in	in	ADP
american_scientific_journal-3082	73	65	conflict	conflict	NOUN
american_scientific_journal-3082	73	66	in	in	ADP
american_scientific_journal-3082	73	67	the	the	DET
american_scientific_journal-3082	73	68	same	same	ADJ
american_scientific_journal-3082	73	69	country	country	NOUN
american_scientific_journal-3082	73	70	these	these	DET
american_scientific_journal-3082	73	71	cases	case	NOUN
american_scientific_journal-3082	73	72	found	find	VERB
american_scientific_journal-3082	73	73	when	when	SCONJ
american_scientific_journal-3082	73	74	local	local	ADJ
american_scientific_journal-3082	73	75	laws	law	NOUN
american_scientific_journal-3082	73	76	are	be	AUX
american_scientific_journal-3082	73	77	not	not	PART
american_scientific_journal-3082	73	78	issued	issue	VERB
american_scientific_journal-3082	73	79	,	,	PUNCT
american_scientific_journal-3082	73	80	producing	produce	VERB
american_scientific_journal-3082	73	81	conflicting	conflicting	ADJ
american_scientific_journal-3082	73	82	trends	trend	NOUN
american_scientific_journal-3082	73	83	for	for	ADP
american_scientific_journal-3082	73	84	issues	issue	NOUN
american_scientific_journal-3082	73	85	of	of	ADP
american_scientific_journal-3082	73	86	financial	financial	ADJ
american_scientific_journal-3082	73	87	reports	report	NOUN
american_scientific_journal-3082	73	88	9	9	NUM
american_scientific_journal-3082	73	89	-	-	PUNCT
american_scientific_journal-3082	73	90	professional	professional	ADJ
american_scientific_journal-3082	73	91	accounting	accounting	NOUN
american_scientific_journal-3082	73	92	bodies	body	NOUN
american_scientific_journal-3082	73	93	:	:	PUNCT
american_scientific_journal-3082	73	94	there	there	PRON
american_scientific_journal-3082	73	95	are	be	VERB
american_scientific_journal-3082	73	96	not	not	PART
american_scientific_journal-3082	73	97	much	much	ADJ
american_scientific_journal-3082	73	98	benefit	benefit	NOUN
american_scientific_journal-3082	73	99	from	from	ADP
american_scientific_journal-3082	73	100	development	development	NOUN
american_scientific_journal-3082	73	101	of	of	ADP
american_scientific_journal-3082	73	102	accounting	accounting	NOUN
american_scientific_journal-3082	73	103	practice	practice	NOUN
american_scientific_journal-3082	73	104	which	which	PRON
american_scientific_journal-3082	73	105	correspond	correspond	VERB
american_scientific_journal-3082	73	106	unless	unless	SCONJ
american_scientific_journal-3082	73	107	there	there	PRON
american_scientific_journal-3082	73	108	is	be	VERB
american_scientific_journal-3082	73	109	an	an	DET
american_scientific_journal-3082	73	110	effective	effective	ADJ
american_scientific_journal-3082	73	111	professional	professional	ADJ
american_scientific_journal-3082	73	112	accounting	accounting	NOUN
american_scientific_journal-3082	73	113	body	body	NOUN
american_scientific_journal-3082	73	114	influential	influential	ADJ
american_scientific_journal-3082	73	115	by	by	ADP
american_scientific_journal-3082	73	116	both	both	PRON
american_scientific_journal-3082	73	117	in	in	ADP
american_scientific_journal-3082	73	118	the	the	DET
american_scientific_journal-3082	73	119	private	private	ADJ
american_scientific_journal-3082	73	120	and	and	CCONJ
american_scientific_journal-3082	73	121	american	american	ADJ
american_scientific_journal-3082	73	122	scientific	scientific	ADJ
american_scientific_journal-3082	73	123	research	research	NOUN
american_scientific_journal-3082	73	124	journal	journal	NOUN
american_scientific_journal-3082	73	125	for	for	ADP
american_scientific_journal-3082	73	126	engineering	engineering	NOUN
american_scientific_journal-3082	73	127	,	,	PUNCT
american_scientific_journal-3082	73	128	technology	technology	NOUN
american_scientific_journal-3082	73	129	,	,	PUNCT
american_scientific_journal-3082	73	130	and	and	CCONJ
american_scientific_journal-3082	73	131	sciences	science	NOUN
american_scientific_journal-3082	73	132	(	(	PUNCT
american_scientific_journal-3082	73	133	asrjets	asrjet	NOUN
american_scientific_journal-3082	73	134	)	)	PUNCT
american_scientific_journal-3082	73	135	(	(	PUNCT
american_scientific_journal-3082	73	136	2017	2017	NUM
american_scientific_journal-3082	73	137	)	)	PUNCT
american_scientific_journal-3082	73	138	volume	volume	NOUN
american_scientific_journal-3082	73	139	32	32	NUM
american_scientific_journal-3082	73	140	,	,	PUNCT
american_scientific_journal-3082	73	141	no	no	DET
american_scientific_journal-3082	73	142	1	1	NUM
american_scientific_journal-3082	73	143	,	,	PUNCT
american_scientific_journal-3082	73	144	pp	pp	ADV
american_scientific_journal-3082	73	145	243	243	NUM
american_scientific_journal-3082	73	146	-	-	SYM
american_scientific_journal-3082	73	147	265	265	NUM
american_scientific_journal-3082	73	148	252	252	NUM
american_scientific_journal-3082	73	149	public	public	ADJ
american_scientific_journal-3082	73	150	sectors	sector	NOUN
american_scientific_journal-3082	73	151	some	some	DET
american_scientific_journal-3082	73	152	developing	develop	VERB
american_scientific_journal-3082	73	153	countries	country	NOUN
american_scientific_journal-3082	73	154	lack	lack	VERB
american_scientific_journal-3082	73	155	such	such	DET
american_scientific_journal-3082	73	156	a	a	DET
american_scientific_journal-3082	73	157	body	body	NOUN
american_scientific_journal-3082	73	158	it	it	PRON
american_scientific_journal-3082	73	159	would	would	AUX
american_scientific_journal-3082	73	160	be	be	AUX
american_scientific_journal-3082	73	161	difficult	difficult	ADJ
american_scientific_journal-3082	73	162	for	for	SCONJ
american_scientific_journal-3082	73	163	the	the	DET
american_scientific_journal-3082	73	164	international	international	ADJ
american_scientific_journal-3082	73	165	consensus	consensus	NOUN
american_scientific_journal-3082	73	166	process	process	NOUN
american_scientific_journal-3082	73	167	to	to	PART
american_scientific_journal-3082	73	168	be	be	AUX
american_scientific_journal-3082	73	169	fully	fully	ADV
american_scientific_journal-3082	73	170	picture	picture	VERB
american_scientific_journal-3082	73	171	these	these	PRON
american_scientific_journal-3082	73	172	are	be	AUX
american_scientific_journal-3082	73	173	obstacles	obstacle	NOUN
american_scientific_journal-3082	73	174	to	to	ADP
american_scientific_journal-3082	73	175	international	international	ADJ
american_scientific_journal-3082	73	176	accounting	accounting	NOUN
american_scientific_journal-3082	74	1	correspond	correspond	VERB
american_scientific_journal-3082	74	2	10differences	10difference	NOUN
american_scientific_journal-3082	74	3	of	of	ADP
american_scientific_journal-3082	74	4	environmental	environmental	ADJ
american_scientific_journal-3082	74	5	and	and	CCONJ
american_scientific_journal-3082	74	6	cultural	cultural	ADJ
american_scientific_journal-3082	74	7	among	among	ADP
american_scientific_journal-3082	74	8	states	state	NOUN
american_scientific_journal-3082	74	9	:	:	PUNCT
american_scientific_journal-3082	74	10	differences	difference	NOUN
american_scientific_journal-3082	74	11	of	of	ADP
american_scientific_journal-3082	74	12	environmental	environmental	ADJ
american_scientific_journal-3082	74	13	and	and	CCONJ
american_scientific_journal-3082	74	14	cultural	cultural	ADJ
american_scientific_journal-3082	74	15	represent	represent	NOUN
american_scientific_journal-3082	74	16	among	among	ADP
american_scientific_journal-3082	74	17	countries	country	NOUN
american_scientific_journal-3082	74	18	obstacles	obstacle	VERB
american_scientific_journal-3082	74	19	front	front	ADJ
american_scientific_journal-3082	74	20	development	development	NOUN
american_scientific_journal-3082	74	21	of	of	ADP
american_scientific_journal-3082	74	22	international	international	ADJ
american_scientific_journal-3082	74	23	accounting	accounting	NOUN
american_scientific_journal-3082	74	24	standard	standard	PROPN
american_scientific_journal-3082	74	25	efforts	effort	NOUN
american_scientific_journal-3082	74	26	to	to	PART
american_scientific_journal-3082	74	27	achieve	achieve	VERB
american_scientific_journal-3082	74	28	international	international	ADJ
american_scientific_journal-3082	74	29	correspond	correspond	NOUN
american_scientific_journal-3082	74	30	accounting	accounting	NOUN
american_scientific_journal-3082	74	31	would	would	AUX
american_scientific_journal-3082	74	32	not	not	PART
american_scientific_journal-3082	74	33	succeed	succeed	VERB
american_scientific_journal-3082	74	34	without	without	ADP
american_scientific_journal-3082	74	35	taking	take	VERB
american_scientific_journal-3082	74	36	into	into	ADP
american_scientific_journal-3082	74	37	considered	consider	VERB
american_scientific_journal-3082	74	38	national	national	ADJ
american_scientific_journal-3082	74	39	accounting	accounting	NOUN
american_scientific_journal-3082	74	40	standards	standard	NOUN
american_scientific_journal-3082	74	41	which	which	PRON
american_scientific_journal-3082	74	42	were	be	AUX
american_scientific_journal-3082	74	43	issued	issue	VERB
american_scientific_journal-3082	74	44	in	in	ADP
american_scientific_journal-3082	74	45	response	response	NOUN
american_scientific_journal-3082	74	46	to	to	ADP
american_scientific_journal-3082	74	47	specific	specific	ADJ
american_scientific_journal-3082	74	48	circumstances	circumstance	NOUN
american_scientific_journal-3082	74	49	and	and	CCONJ
american_scientific_journal-3082	74	50	needs	need	NOUN
american_scientific_journal-3082	74	51	,	,	PUNCT
american_scientific_journal-3082	74	52	the	the	DET
american_scientific_journal-3082	74	53	process	process	NOUN
american_scientific_journal-3082	74	54	of	of	ADP
american_scientific_journal-3082	74	55	development	development	NOUN
american_scientific_journal-3082	74	56	of	of	ADP
american_scientific_journal-3082	74	57	ipsas	ipsa	NOUN
american_scientific_journal-3082	74	58	should	should	AUX
american_scientific_journal-3082	74	59	therefore	therefore	ADV
american_scientific_journal-3082	74	60	take	take	VERB
american_scientific_journal-3082	74	61	into	into	ADP
american_scientific_journal-3082	74	62	account	account	NOUN
american_scientific_journal-3082	74	63	these	these	DET
american_scientific_journal-3082	74	64	differences	difference	NOUN
american_scientific_journal-3082	74	65	and	and	CCONJ
american_scientific_journal-3082	74	66	to	to	PART
american_scientific_journal-3082	74	67	give	give	VERB
american_scientific_journal-3082	74	68	sufficient	sufficient	ADJ
american_scientific_journal-3082	74	69	attention	attention	NOUN
american_scientific_journal-3082	74	70	to	to	ADP
american_scientific_journal-3082	74	71	the	the	DET
american_scientific_journal-3082	74	72	impact	impact	NOUN
american_scientific_journal-3082	74	73	of	of	ADP
american_scientific_journal-3082	74	74	the	the	DET
american_scientific_journal-3082	74	75	cultural	cultural	ADJ
american_scientific_journal-3082	74	76	environment	environment	NOUN
american_scientific_journal-3082	74	77	on	on	ADP
american_scientific_journal-3082	74	78	financial	financial	ADJ
american_scientific_journal-3082	74	79	disclosures	disclosure	NOUN
american_scientific_journal-3082	74	80	11	11	NUM
american_scientific_journal-3082	74	81	-	-	PUNCT
american_scientific_journal-3082	74	82	lack	lack	NOUN
american_scientific_journal-3082	74	83	of	of	ADP
american_scientific_journal-3082	74	84	commitment	commitment	NOUN
american_scientific_journal-3082	74	85	to	to	ADP
american_scientific_journal-3082	74	86	implementation	implementation	NOUN
american_scientific_journal-3082	74	87	:	:	PUNCT
american_scientific_journal-3082	74	88	non	non	ADJ
american_scientific_journal-3082	74	89	expectance	expectance	NOUN
american_scientific_journal-3082	74	90	strong	strong	ADJ
american_scientific_journal-3082	74	91	international	international	ADJ
american_scientific_journal-3082	74	92	law	law	NOUN
american_scientific_journal-3082	74	93	support	support	NOUN
american_scientific_journal-3082	74	94	to	to	ADP
american_scientific_journal-3082	74	95	achieving	achieve	VERB
american_scientific_journal-3082	74	96	international	international	ADJ
american_scientific_journal-3082	74	97	accounting	accounting	NOUN
american_scientific_journal-3082	74	98	correspond	correspond	PROPN
american_scientific_journal-3082	74	99	non	non	PRON
american_scientific_journal-3082	74	100	existence	existence	NOUN
american_scientific_journal-3082	74	101	strong	strong	ADJ
american_scientific_journal-3082	74	102	international	international	ADJ
american_scientific_journal-3082	74	103	law	law	NOUN
american_scientific_journal-3082	74	104	for	for	ADP
american_scientific_journal-3082	74	105	support	support	NOUN
american_scientific_journal-3082	74	106	to	to	ADP
american_scientific_journal-3082	74	107	achieving	achieve	VERB
american_scientific_journal-3082	74	108	international	international	ADJ
american_scientific_journal-3082	74	109	accounting	accounting	NOUN
american_scientific_journal-3082	74	110	correspond	correspond	VERB
american_scientific_journal-3082	74	111	any	any	DET
american_scientific_journal-3082	74	112	international	international	ADJ
american_scientific_journal-3082	74	113	body	body	NOUN
american_scientific_journal-3082	74	114	that	that	PRON
american_scientific_journal-3082	74	115	exports	export	NOUN
american_scientific_journal-3082	74	116	regulations	regulation	NOUN
american_scientific_journal-3082	74	117	will	will	AUX
american_scientific_journal-3082	74	118	face	face	VERB
american_scientific_journal-3082	74	119	considerable	considerable	ADJ
american_scientific_journal-3082	74	120	difficulties	difficulty	NOUN
american_scientific_journal-3082	74	121	.	.	PUNCT
american_scientific_journal-3082	75	1	we	we	PRON
american_scientific_journal-3082	75	2	will	will	AUX
american_scientific_journal-3082	75	3	gone	go	VERB
american_scientific_journal-3082	75	4	to	to	ADP
american_scientific_journal-3082	75	5	international	international	ADJ
american_scientific_journal-3082	75	6	accounting	accounting	NOUN
american_scientific_journal-3082	75	7	standard	standard	NOUN
american_scientific_journal-3082	75	8	or	or	CCONJ
american_scientific_journal-3082	75	9	board	board	NOUN
american_scientific_journal-3082	75	10	of	of	ADP
american_scientific_journal-3082	75	11	international	international	ADJ
american_scientific_journal-3082	75	12	accounting	accounting	NOUN
american_scientific_journal-3082	75	13	correspond	correspond	NOUN
american_scientific_journal-3082	75	14	and	and	CCONJ
american_scientific_journal-3082	75	15	rest	rest	NOUN
american_scientific_journal-3082	75	16	of	of	ADP
american_scientific_journal-3082	75	17	professional	professional	ADJ
american_scientific_journal-3082	75	18	organizations	organization	NOUN
american_scientific_journal-3082	75	19	accounting	account	VERB
american_scientific_journal-3082	75	20	and	and	CCONJ
american_scientific_journal-3082	75	21	auditing	auditing	NOUN
american_scientific_journal-3082	75	22	that	that	PRON
american_scientific_journal-3082	75	23	consider	consider	VERB
american_scientific_journal-3082	75	24	the	the	DET
american_scientific_journal-3082	75	25	strongest	strong	ADJ
american_scientific_journal-3082	75	26	shareholder	shareholder	NOUN
american_scientific_journal-3082	75	27	in	in	ADP
american_scientific_journal-3082	75	28	operation	operation	NOUN
american_scientific_journal-3082	75	29	of	of	ADP
american_scientific_journal-3082	75	30	international	international	ADJ
american_scientific_journal-3082	75	31	correspond	correspond	NOUN
american_scientific_journal-3082	75	32	lacks	lack	VERB
american_scientific_journal-3082	75	33	such	such	ADJ
american_scientific_journal-3082	75	34	legal	legal	ADJ
american_scientific_journal-3082	75	35	force	force	NOUN
american_scientific_journal-3082	75	36	these	these	DET
american_scientific_journal-3082	75	37	professional	professional	ADJ
american_scientific_journal-3082	75	38	bodies	body	NOUN
american_scientific_journal-3082	75	39	and	and	CCONJ
american_scientific_journal-3082	75	40	organizations	organization	NOUN
american_scientific_journal-3082	75	41	will	will	AUX
american_scientific_journal-3082	75	42	fail	fail	VERB
american_scientific_journal-3082	75	43	unless	unless	SCONJ
american_scientific_journal-3082	75	44	the	the	DET
american_scientific_journal-3082	75	45	participating	participate	VERB
american_scientific_journal-3082	75	46	bodies	body	NOUN
american_scientific_journal-3082	75	47	and	and	CCONJ
american_scientific_journal-3082	75	48	institutions	institution	NOUN
american_scientific_journal-3082	75	49	ensure	ensure	VERB
american_scientific_journal-3082	75	50	implementation	implementation	NOUN
american_scientific_journal-3082	75	51	and	and	CCONJ
american_scientific_journal-3082	75	52	compliance	compliance	NOUN
american_scientific_journal-3082	75	53	with	with	ADP
american_scientific_journal-3082	75	54	those	those	DET
american_scientific_journal-3082	75	55	standards	standard	NOUN
american_scientific_journal-3082	75	56	issued	issue	VERB
american_scientific_journal-3082	75	57	in	in	ADP
american_scientific_journal-3082	75	58	their	their	PRON
american_scientific_journal-3082	75	59	countries	country	NOUN
american_scientific_journal-3082	75	60	which	which	PRON
american_scientific_journal-3082	75	61	are	be	AUX
american_scientific_journal-3082	75	62	represented	represent	VERB
american_scientific_journal-3082	75	63	by	by	ADP
american_scientific_journal-3082	75	64	governments	government	NOUN
american_scientific_journal-3082	75	65	and	and	CCONJ
american_scientific_journal-3082	75	66	professional	professional	ADJ
american_scientific_journal-3082	75	67	bodies	body	NOUN
american_scientific_journal-3082	75	68	1.9	1.9	NUM
american_scientific_journal-3082	75	69	-ingredients	-ingredient	NOUN
american_scientific_journal-3082	75	70	,	,	PUNCT
american_scientific_journal-3082	75	71	requirements	requirement	NOUN
american_scientific_journal-3082	75	72	,	,	PUNCT
american_scientific_journal-3082	75	73	determinants	determinant	NOUN
american_scientific_journal-3082	75	74	,	,	PUNCT
american_scientific_journal-3082	75	75	correspond	correspond	VERB
american_scientific_journal-3082	75	76	with	with	ADP
american_scientific_journal-3082	75	77	international	international	ADJ
american_scientific_journal-3082	75	78	accounting	accounting	NOUN
american_scientific_journal-3082	75	79	standards	standard	NOUN
american_scientific_journal-3082	75	80	there	there	PRON
american_scientific_journal-3082	75	81	are	be	VERB
american_scientific_journal-3082	75	82	ingredients	ingredient	NOUN
american_scientific_journal-3082	75	83	and	and	CCONJ
american_scientific_journal-3082	75	84	elements	element	NOUN
american_scientific_journal-3082	75	85	must	must	AUX
american_scientific_journal-3082	75	86	availability	availability	VERB
american_scientific_journal-3082	75	87	to	to	PART
american_scientific_journal-3082	75	88	achieve	achieve	VERB
american_scientific_journal-3082	75	89	corresponds	correspond	NOUN
american_scientific_journal-3082	75	90	and	and	CCONJ
american_scientific_journal-3082	75	91	total	total	ADJ
american_scientific_journal-3082	75	92	integration	integration	NOUN
american_scientific_journal-3082	75	93	with	with	ADP
american_scientific_journal-3082	75	94	environment	environment	NOUN
american_scientific_journal-3082	75	95	of	of	ADP
american_scientific_journal-3082	75	96	international	international	ADJ
american_scientific_journal-3082	75	97	accounting	accounting	NOUN
american_scientific_journal-3082	75	98	standards	standard	NOUN
american_scientific_journal-3082	75	99	most	most	ADV
american_scientific_journal-3082	75	100	important	important	ADJ
american_scientific_journal-3082	75	101	of	of	ADP
american_scientific_journal-3082	75	102	this	this	DET
american_scientific_journal-3082	75	103	ingredients	ingredient	NOUN
american_scientific_journal-3082	75	104	1legislation	1legislation	PROPN
american_scientific_journal-3082	75	105	and	and	CCONJ
american_scientific_journal-3082	75	106	amendment	amendment	NOUN
american_scientific_journal-3082	75	107	of	of	ADP
american_scientific_journal-3082	75	108	laws	law	NOUN
american_scientific_journal-3082	75	109	,	,	PUNCT
american_scientific_journal-3082	75	110	regulations	regulation	NOUN
american_scientific_journal-3082	75	111	and	and	CCONJ
american_scientific_journal-3082	75	112	instructions	instruction	NOUN
american_scientific_journal-3082	75	113	for	for	ADP
american_scientific_journal-3082	75	114	their	their	PRON
american_scientific_journal-3082	75	115	adaptation	adaptation	NOUN
american_scientific_journal-3082	75	116	and	and	CCONJ
american_scientific_journal-3082	75	117	correspond	correspond	VERB
american_scientific_journal-3082	75	118	with	with	ADP
american_scientific_journal-3082	75	119	environment	environment	NOUN
american_scientific_journal-3082	75	120	of	of	ADP
american_scientific_journal-3082	75	121	international	international	ADJ
american_scientific_journal-3082	75	122	accounting	accounting	NOUN
american_scientific_journal-3082	75	123	standards	standard	NOUN
american_scientific_journal-3082	75	124	for	for	ADP
american_scientific_journal-3082	75	125	purpose	purpose	NOUN
american_scientific_journal-3082	75	126	achieving	achieving	NOUN
american_scientific_journal-3082	75	127	of	of	ADP
american_scientific_journal-3082	75	128	correspond	correspond	NOUN
american_scientific_journal-3082	75	129	with	with	ADP
american_scientific_journal-3082	75	130	international	international	ADJ
american_scientific_journal-3082	75	131	requirement	requirement	NOUN
american_scientific_journal-3082	75	132	and	and	CCONJ
american_scientific_journal-3082	75	133	to	to	PART
american_scientific_journal-3082	75	134	facilitate	facilitate	VERB
american_scientific_journal-3082	75	135	the	the	DET
american_scientific_journal-3082	75	136	application	application	NOUN
american_scientific_journal-3082	75	137	of	of	ADP
american_scientific_journal-3082	75	138	those	those	DET
american_scientific_journal-3082	75	139	international	international	ADJ
american_scientific_journal-3082	75	140	standards	standard	NOUN
american_scientific_journal-3082	75	141	in	in	ADP
american_scientific_journal-3082	75	142	the	the	DET
american_scientific_journal-3082	75	143	local	local	ADJ
american_scientific_journal-3082	75	144	environment	environment	NOUN
american_scientific_journal-3082	75	145	2correspond	2correspond	NUM
american_scientific_journal-3082	75	146	of	of	ADP
american_scientific_journal-3082	75	147	the	the	DET
american_scientific_journal-3082	75	148	local	local	ADJ
american_scientific_journal-3082	75	149	environment	environment	NOUN
american_scientific_journal-3082	75	150	with	with	ADP
american_scientific_journal-3082	75	151	international	international	ADJ
american_scientific_journal-3082	75	152	environment	environment	NOUN
american_scientific_journal-3082	75	153	in	in	ADP
american_scientific_journal-3082	75	154	terms	term	NOUN
american_scientific_journal-3082	75	155	of	of	ADP
american_scientific_journal-3082	75	156	globalization	globalization	NOUN
american_scientific_journal-3082	75	157	,	,	PUNCT
american_scientific_journal-3082	75	158	openness	openness	NOUN
american_scientific_journal-3082	75	159	to	to	ADP
american_scientific_journal-3082	75	160	international	international	ADJ
american_scientific_journal-3082	75	161	markets	market	NOUN
american_scientific_journal-3082	75	162	and	and	CCONJ
american_scientific_journal-3082	75	163	freedom	freedom	NOUN
american_scientific_journal-3082	75	164	of	of	ADP
american_scientific_journal-3082	75	165	trade	trade	NOUN
american_scientific_journal-3082	75	166	and	and	CCONJ
american_scientific_journal-3082	75	167	through	through	ADP
american_scientific_journal-3082	75	168	alliances	alliance	NOUN
american_scientific_journal-3082	75	169	with	with	ADP
american_scientific_journal-3082	75	170	international	international	ADJ
american_scientific_journal-3082	75	171	economic	economic	ADJ
american_scientific_journal-3082	75	172	and	and	CCONJ
american_scientific_journal-3082	75	173	financial	financial	ADJ
american_scientific_journal-3082	75	174	institutions	institution	NOUN
american_scientific_journal-3082	75	175	as	as	ADP
american_scientific_journal-3082	75	176	organization	organization	NOUN
american_scientific_journal-3082	75	177	of	of	ADP
american_scientific_journal-3082	75	178	international	international	ADJ
american_scientific_journal-3082	75	179	stock	stock	NOUN
american_scientific_journal-3082	75	180	exchanges	exchange	NOUN
american_scientific_journal-3082	75	181	(	(	PUNCT
american_scientific_journal-3082	75	182	iosco	iosco	NOUN
american_scientific_journal-3082	75	183	)	)	PUNCT
american_scientific_journal-3082	75	184	and	and	CCONJ
american_scientific_journal-3082	75	185	the	the	DET
american_scientific_journal-3082	75	186	board	board	NOUN
american_scientific_journal-3082	75	187	of	of	ADP
american_scientific_journal-3082	75	188	international	international	ADJ
american_scientific_journal-3082	75	189	accounting	accounting	NOUN
american_scientific_journal-3082	75	190	standards	standard	NOUN
american_scientific_journal-3082	75	191	(	(	PUNCT
american_scientific_journal-3082	75	192	iasb	iasb	NOUN
american_scientific_journal-3082	75	193	)	)	PUNCT
american_scientific_journal-3082	75	194	3that	3that	PRON
american_scientific_journal-3082	75	195	the	the	DET
american_scientific_journal-3082	75	196	country	country	NOUN
american_scientific_journal-3082	75	197	is	be	AUX
american_scientific_journal-3082	75	198	adopt	adopt	ADJ
american_scientific_journal-3082	75	199	in	in	ADP
american_scientific_journal-3082	75	200	their	their	PRON
american_scientific_journal-3082	75	201	local	local	ADJ
american_scientific_journal-3082	75	202	environment	environment	NOUN
american_scientific_journal-3082	75	203	the	the	DET
american_scientific_journal-3082	75	204	system	system	NOUN
american_scientific_journal-3082	75	205	of	of	ADP
american_scientific_journal-3082	75	206	free	free	ADJ
american_scientific_journal-3082	75	207	economy	economy	NOUN
american_scientific_journal-3082	75	208	(	(	PUNCT
american_scientific_journal-3082	75	209	capital	capital	NOUN
american_scientific_journal-3082	75	210	economics	economic	NOUN
american_scientific_journal-3082	75	211	)	)	PUNCT
american_scientific_journal-3082	75	212	which	which	PRON
american_scientific_journal-3082	75	213	it	it	PRON
american_scientific_journal-3082	75	214	be	be	VERB
american_scientific_journal-3082	75	215	has	have	VERB
american_scientific_journal-3082	75	216	the	the	DET
american_scientific_journal-3082	75	217	main	main	ADJ
american_scientific_journal-3082	75	218	role	role	NOUN
american_scientific_journal-3082	75	219	of	of	ADP
american_scientific_journal-3082	75	220	private	private	ADJ
american_scientific_journal-3082	75	221	sector	sector	NOUN
american_scientific_journal-3082	75	222	companies	company	NOUN
american_scientific_journal-3082	75	223	far	far	ADV
american_scientific_journal-3082	75	224	about	about	ADP
american_scientific_journal-3082	75	225	dominates	dominate	NOUN
american_scientific_journal-3082	75	226	and	and	CCONJ
american_scientific_journal-3082	75	227	entire	entire	ADJ
american_scientific_journal-3082	75	228	government	government	NOUN
american_scientific_journal-3082	75	229	role	role	NOUN
american_scientific_journal-3082	75	230	and	and	CCONJ
american_scientific_journal-3082	75	231	abatement	abatement	NOUN
american_scientific_journal-3082	75	232	and	and	CCONJ
american_scientific_journal-3082	75	233	limitation	limitation	NOUN
american_scientific_journal-3082	75	234	governments	government	NOUN
american_scientific_journal-3082	75	235	role	role	NOUN
american_scientific_journal-3082	75	236	on	on	ADP
american_scientific_journal-3082	75	237	the	the	DET
american_scientific_journal-3082	75	238	regulation	regulation	NOUN
american_scientific_journal-3082	75	239	and	and	CCONJ
american_scientific_journal-3082	75	240	coordination	coordination	NOUN
american_scientific_journal-3082	75	241	role	role	NOUN
american_scientific_journal-3082	75	242	and	and	CCONJ
american_scientific_journal-3082	75	243	not	not	PART
american_scientific_journal-3082	75	244	the	the	DET
american_scientific_journal-3082	75	245	leadership	leadership	NOUN
american_scientific_journal-3082	75	246	role	role	NOUN
american_scientific_journal-3082	75	247	and	and	CCONJ
american_scientific_journal-3082	75	248	the	the	DET
american_scientific_journal-3082	75	249	owner	owner	NOUN
american_scientific_journal-3082	75	250	and	and	CCONJ
american_scientific_journal-3082	75	251	the	the	DET
american_scientific_journal-3082	75	252	guiding	guiding	NOUN
american_scientific_journal-3082	75	253	and	and	CCONJ
american_scientific_journal-3082	75	254	controlling	controlling	NOUN
american_scientific_journal-3082	75	255	.	.	PUNCT
american_scientific_journal-3082	76	1	4readiness	4readiness	NUM
american_scientific_journal-3082	76	2	and	and	CCONJ
american_scientific_journal-3082	76	3	correspond	correspond	ADV
american_scientific_journal-3082	76	4	of	of	ADP
american_scientific_journal-3082	76	5	in	in	ADP
american_scientific_journal-3082	76	6	local	local	ADJ
american_scientific_journal-3082	76	7	professional	professional	NOUN
american_scientific_journal-3082	76	8	of	of	ADP
american_scientific_journal-3082	76	9	country	country	NOUN
american_scientific_journal-3082	76	10	with	with	ADP
american_scientific_journal-3082	76	11	environment	environment	NOUN
american_scientific_journal-3082	76	12	of	of	ADP
american_scientific_journal-3082	76	13	international	international	ADJ
american_scientific_journal-3082	76	14	accounting	accounting	NOUN
american_scientific_journal-3082	76	15	standards	standard	NOUN
american_scientific_journal-3082	76	16	in	in	ADP
american_scientific_journal-3082	76	17	terms	term	NOUN
american_scientific_journal-3082	76	18	of	of	ADP
american_scientific_journal-3082	76	19	academic	academic	ADJ
american_scientific_journal-3082	76	20	education	education	NOUN
american_scientific_journal-3082	76	21	of	of	ADP
american_scientific_journal-3082	76	22	international	international	ADJ
american_scientific_journal-3082	76	23	accounting	accounting	NOUN
american_scientific_journal-3082	76	24	and	and	CCONJ
american_scientific_journal-3082	76	25	professional	professional	ADJ
american_scientific_journal-3082	76	26	training	training	NOUN
american_scientific_journal-3082	76	27	to	to	ADP
american_scientific_journal-3082	76	28	application	application	NOUN
american_scientific_journal-3082	76	29	and	and	CCONJ
american_scientific_journal-3082	76	30	using	using	NOUN
american_scientific_journal-3082	76	31	of	of	ADP
american_scientific_journal-3082	76	32	international	international	ADJ
american_scientific_journal-3082	76	33	accounting	accounting	NOUN
american_scientific_journal-3082	76	34	their	their	PRON
american_scientific_journal-3082	76	35	standards	standard	NOUN
american_scientific_journal-3082	76	36	in	in	ADP
american_scientific_journal-3082	76	37	terms	term	NOUN
american_scientific_journal-3082	76	38	of	of	ADP
american_scientific_journal-3082	76	39	the	the	DET
american_scientific_journal-3082	76	40	preparation	preparation	NOUN
american_scientific_journal-3082	76	41	american	american	PROPN
american_scientific_journal-3082	76	42	scientific	scientific	PROPN
american_scientific_journal-3082	76	43	research	research	PROPN
american_scientific_journal-3082	76	44	journal	journal	NOUN
american_scientific_journal-3082	76	45	for	for	ADP
american_scientific_journal-3082	76	46	engineering	engineering	NOUN
american_scientific_journal-3082	76	47	,	,	PUNCT
american_scientific_journal-3082	76	48	technology	technology	NOUN
american_scientific_journal-3082	76	49	,	,	PUNCT
american_scientific_journal-3082	76	50	and	and	CCONJ
american_scientific_journal-3082	76	51	sciences	science	NOUN
american_scientific_journal-3082	76	52	(	(	PUNCT
american_scientific_journal-3082	76	53	asrjets	asrjet	NOUN
american_scientific_journal-3082	76	54	)	)	PUNCT
american_scientific_journal-3082	76	55	(	(	PUNCT
american_scientific_journal-3082	76	56	2017	2017	NUM
american_scientific_journal-3082	76	57	)	)	PUNCT
american_scientific_journal-3082	76	58	volume	volume	NOUN
american_scientific_journal-3082	76	59	32	32	NUM
american_scientific_journal-3082	76	60	,	,	PUNCT
american_scientific_journal-3082	76	61	no	no	DET
american_scientific_journal-3082	76	62	1	1	NUM
american_scientific_journal-3082	76	63	,	,	PUNCT
american_scientific_journal-3082	76	64	pp	pp	ADV
american_scientific_journal-3082	76	65	243	243	NUM
american_scientific_journal-3082	76	66	-	-	SYM
american_scientific_journal-3082	76	67	265	265	NUM
american_scientific_journal-3082	76	68	253	253	NUM
american_scientific_journal-3082	76	69	of	of	ADP
american_scientific_journal-3082	76	70	the	the	DET
american_scientific_journal-3082	76	71	financial	financial	ADJ
american_scientific_journal-3082	76	72	statements	statement	NOUN
american_scientific_journal-3082	76	73	and	and	CCONJ
american_scientific_journal-3082	76	74	their	their	PRON
american_scientific_journal-3082	76	75	audit	audit	NOUN
american_scientific_journal-3082	76	76	the	the	DET
american_scientific_journal-3082	76	77	most	most	ADV
american_scientific_journal-3082	76	78	important	important	ADJ
american_scientific_journal-3082	76	79	correspond	correspond	NOUN
american_scientific_journal-3082	76	80	requirements	requirement	NOUN
american_scientific_journal-3082	76	81	and	and	CCONJ
american_scientific_journal-3082	76	82	application	application	NOUN
american_scientific_journal-3082	76	83	of	of	ADP
american_scientific_journal-3082	76	84	international	international	ADJ
american_scientific_journal-3082	76	85	accounting	accounting	NOUN
american_scientific_journal-3082	76	86	standards	standard	NOUN
american_scientific_journal-3082	76	87	1	1	NUM
american_scientific_journal-3082	76	88	-	-	PUNCT
american_scientific_journal-3082	76	89	academic	academic	ADJ
american_scientific_journal-3082	76	90	and	and	CCONJ
american_scientific_journal-3082	76	91	professional	professional	ADJ
american_scientific_journal-3082	76	92	education	education	NOUN
american_scientific_journal-3082	76	93	for	for	ADP
american_scientific_journal-3082	76	94	international	international	ADJ
american_scientific_journal-3082	76	95	accounting	accounting	NOUN
american_scientific_journal-3082	76	96	and	and	CCONJ
american_scientific_journal-3082	76	97	their	their	PRON
american_scientific_journal-3082	76	98	standards	standard	NOUN
american_scientific_journal-3082	76	99	in	in	ADP
american_scientific_journal-3082	76	100	the	the	DET
american_scientific_journal-3082	76	101	country	country	NOUN
american_scientific_journal-3082	76	102	through	through	ADP
american_scientific_journal-3082	76	103	their	their	PRON
american_scientific_journal-3082	76	104	adoption	adoption	NOUN
american_scientific_journal-3082	76	105	in	in	ADP
american_scientific_journal-3082	76	106	their	their	PRON
american_scientific_journal-3082	76	107	curriculum	curriculum	NOUN
american_scientific_journal-3082	76	108	for	for	ADP
american_scientific_journal-3082	76	109	primary	primary	ADJ
american_scientific_journal-3082	76	110	and	and	CCONJ
american_scientific_journal-3082	76	111	higher	high	ADJ
american_scientific_journal-3082	76	112	academic	academic	ADJ
american_scientific_journal-3082	76	113	and	and	CCONJ
american_scientific_journal-3082	76	114	professional	professional	ADJ
american_scientific_journal-3082	76	115	studies	study	NOUN
american_scientific_journal-3082	76	116	.	.	PUNCT
american_scientific_journal-3082	77	1	2	2	X
american_scientific_journal-3082	77	2	.	.	X
american_scientific_journal-3082	77	3	holding	hold	VERB
american_scientific_journal-3082	77	4	conferences	conference	NOUN
american_scientific_journal-3082	77	5	,	,	PUNCT
american_scientific_journal-3082	77	6	seminars	seminar	NOUN
american_scientific_journal-3082	77	7	and	and	CCONJ
american_scientific_journal-3082	77	8	scientific	scientific	ADJ
american_scientific_journal-3082	77	9	and	and	CCONJ
american_scientific_journal-3082	77	10	professional	professional	ADJ
american_scientific_journal-3082	77	11	workshops	workshop	NOUN
american_scientific_journal-3082	77	12	on	on	ADP
american_scientific_journal-3082	77	13	international	international	ADJ
american_scientific_journal-3082	77	14	accounting	accounting	NOUN
american_scientific_journal-3082	77	15	applications	application	NOUN
american_scientific_journal-3082	77	16	and	and	CCONJ
american_scientific_journal-3082	77	17	their	their	PRON
american_scientific_journal-3082	77	18	standards	standard	NOUN
american_scientific_journal-3082	77	19	by	by	ADP
american_scientific_journal-3082	77	20	the	the	DET
american_scientific_journal-3082	77	21	trade	trade	NOUN
american_scientific_journal-3082	77	22	unions	union	NOUN
american_scientific_journal-3082	77	23	,	,	PUNCT
american_scientific_journal-3082	77	24	associations	association	NOUN
american_scientific_journal-3082	77	25	and	and	CCONJ
american_scientific_journal-3082	77	26	professional	professional	ADJ
american_scientific_journal-3082	77	27	organizations	organization	NOUN
american_scientific_journal-3082	77	28	concerned	concern	VERB
american_scientific_journal-3082	77	29	and	and	CCONJ
american_scientific_journal-3082	77	30	in	in	ADP
american_scientific_journal-3082	77	31	conformity	conformity	NOUN
american_scientific_journal-3082	77	32	with	with	ADP
american_scientific_journal-3082	77	33	and	and	CCONJ
american_scientific_journal-3082	77	34	adapted	adapt	VERB
american_scientific_journal-3082	77	35	to	to	ADP
american_scientific_journal-3082	77	36	the	the	DET
american_scientific_journal-3082	77	37	local	local	ADJ
american_scientific_journal-3082	77	38	environment	environment	NOUN
american_scientific_journal-3082	77	39	of	of	ADP
american_scientific_journal-3082	77	40	that	that	DET
american_scientific_journal-3082	77	41	country	country	NOUN
american_scientific_journal-3082	77	42	.	.	PUNCT
american_scientific_journal-3082	78	1	3	3	X
american_scientific_journal-3082	78	2	-	-	PUNCT
american_scientific_journal-3082	78	3	holding	holding	NOUN
american_scientific_journal-3082	78	4	of	of	ADP
american_scientific_journal-3082	78	5	local	local	ADJ
american_scientific_journal-3082	78	6	and	and	CCONJ
american_scientific_journal-3082	78	7	foreign	foreign	ADJ
american_scientific_journal-3082	78	8	companies	company	NOUN
american_scientific_journal-3082	78	9	involved	involve	VERB
american_scientific_journal-3082	78	10	in	in	ADP
american_scientific_journal-3082	78	11	local	local	ADJ
american_scientific_journal-3082	78	12	markets	market	NOUN
american_scientific_journal-3082	78	13	and	and	CCONJ
american_scientific_journal-3082	78	14	link	link	VERB
american_scientific_journal-3082	78	15	by	by	ADP
american_scientific_journal-3082	78	16	international	international	ADJ
american_scientific_journal-3082	78	17	markets	market	NOUN
american_scientific_journal-3082	78	18	by	by	ADP
american_scientific_journal-3082	78	19	enter	enter	VERB
american_scientific_journal-3082	78	20	their	their	PRON
american_scientific_journal-3082	78	21	cadres	cadre	NOUN
american_scientific_journal-3082	78	22	working	work	VERB
american_scientific_journal-3082	78	23	especially	especially	ADV
american_scientific_journal-3082	78	24	financial	financial	ADJ
american_scientific_journal-3082	78	25	and	and	CCONJ
american_scientific_journal-3082	78	26	accounting	accounting	NOUN
american_scientific_journal-3082	78	27	cadres	cadre	NOUN
american_scientific_journal-3082	78	28	to	to	PART
american_scientific_journal-3082	78	29	participate	participate	VERB
american_scientific_journal-3082	78	30	in	in	ADP
american_scientific_journal-3082	78	31	training	training	NOUN
american_scientific_journal-3082	78	32	courses	course	NOUN
american_scientific_journal-3082	78	33	and	and	CCONJ
american_scientific_journal-3082	78	34	workshops	workshop	NOUN
american_scientific_journal-3082	78	35	on	on	ADP
american_scientific_journal-3082	78	36	international	international	ADJ
american_scientific_journal-3082	78	37	accounting	accounting	NOUN
american_scientific_journal-3082	78	38	and	and	CCONJ
american_scientific_journal-3082	78	39	their	their	PRON
american_scientific_journal-3082	78	40	standards	standard	NOUN
american_scientific_journal-3082	78	41	and	and	CCONJ
american_scientific_journal-3082	78	42	internal	internal	ADJ
american_scientific_journal-3082	78	43	and	and	CCONJ
american_scientific_journal-3082	78	44	external	external	ADJ
american_scientific_journal-3082	78	45	audit	audit	NOUN
american_scientific_journal-3082	78	46	of	of	ADP
american_scientific_journal-3082	78	47	special	special	ADJ
american_scientific_journal-3082	78	48	by	by	ADP
american_scientific_journal-3082	78	49	financial	financial	ADJ
american_scientific_journal-3082	78	50	statements	statement	NOUN
american_scientific_journal-3082	78	51	.	.	PUNCT
american_scientific_journal-3082	79	1	4	4	NUM
american_scientific_journal-3082	79	2	the	the	DET
american_scientific_journal-3082	79	3	obligation	obligation	NOUN
american_scientific_journal-3082	79	4	of	of	ADP
american_scientific_journal-3082	79	5	special	special	ADJ
american_scientific_journal-3082	79	6	professional	professional	ADJ
american_scientific_journal-3082	79	7	organizations	organization	NOUN
american_scientific_journal-3082	79	8	to	to	PART
american_scientific_journal-3082	79	9	grant	grant	VERB
american_scientific_journal-3082	79	10	licenses	license	NOUN
american_scientific_journal-3082	79	11	to	to	PART
american_scientific_journal-3082	79	12	practice	practice	VERB
american_scientific_journal-3082	79	13	the	the	DET
american_scientific_journal-3082	79	14	profession	profession	NOUN
american_scientific_journal-3082	79	15	of	of	ADP
american_scientific_journal-3082	79	16	external	external	ADJ
american_scientific_journal-3082	79	17	auditing	auditing	NOUN
american_scientific_journal-3082	79	18	the	the	DET
american_scientific_journal-3082	79	19	auditors	auditor	NOUN
american_scientific_journal-3082	79	20	and	and	CCONJ
american_scientific_journal-3082	79	21	employees	employee	NOUN
american_scientific_journal-3082	79	22	in	in	ADP
american_scientific_journal-3082	79	23	their	their	PRON
american_scientific_journal-3082	79	24	offices	office	NOUN
american_scientific_journal-3082	79	25	shall	shall	AUX
american_scientific_journal-3082	79	26	have	have	VERB
american_scientific_journal-3082	79	27	academic	academic	ADJ
american_scientific_journal-3082	79	28	and	and	CCONJ
american_scientific_journal-3082	79	29	professional	professional	ADJ
american_scientific_journal-3082	79	30	qualification	qualification	NOUN
american_scientific_journal-3082	79	31	on	on	ADP
american_scientific_journal-3082	79	32	applications	application	NOUN
american_scientific_journal-3082	79	33	of	of	ADP
american_scientific_journal-3082	79	34	international	international	ADJ
american_scientific_journal-3082	79	35	accounting	accounting	NOUN
american_scientific_journal-3082	79	36	and	and	CCONJ
american_scientific_journal-3082	79	37	their	their	PRON
american_scientific_journal-3082	79	38	standards	standard	NOUN
american_scientific_journal-3082	79	39	and	and	CCONJ
american_scientific_journal-3082	79	40	audit	audit	NOUN
american_scientific_journal-3082	79	41	operation	operation	NOUN
american_scientific_journal-3082	79	42	of	of	ADP
american_scientific_journal-3082	79	43	especial	especial	ADJ
american_scientific_journal-3082	79	44	5	5	NUM
american_scientific_journal-3082	79	45	legal	legal	ADJ
american_scientific_journal-3082	79	46	legislation	legislation	NOUN
american_scientific_journal-3082	79	47	in	in	ADP
american_scientific_journal-3082	79	48	local	local	ADJ
american_scientific_journal-3082	79	49	environment	environment	NOUN
american_scientific_journal-3082	79	50	for	for	ADP
american_scientific_journal-3082	79	51	countries	country	NOUN
american_scientific_journal-3082	79	52	through	through	AUX
american_scientific_journal-3082	79	53	include	include	VERB
american_scientific_journal-3082	79	54	companies	company	NOUN
american_scientific_journal-3082	79	55	,	,	PUNCT
american_scientific_journal-3082	79	56	law	law	NOUN
american_scientific_journal-3082	79	57	stock	stock	NOUN
american_scientific_journal-3082	79	58	market	market	NOUN
american_scientific_journal-3082	79	59	law	law	NOUN
american_scientific_journal-3082	79	60	and	and	CCONJ
american_scientific_journal-3082	79	61	others	other	NOUN
american_scientific_journal-3082	79	62	of	of	ADP
american_scientific_journal-3082	79	63	the	the	DET
american_scientific_journal-3082	79	64	relevant	relevant	ADJ
american_scientific_journal-3082	79	65	laws	law	NOUN
american_scientific_journal-3082	79	66	by	by	ADP
american_scientific_journal-3082	79	67	application	application	NOUN
american_scientific_journal-3082	79	68	of	of	ADP
american_scientific_journal-3082	79	69	international	international	ADJ
american_scientific_journal-3082	79	70	accounting	accounting	NOUN
american_scientific_journal-3082	79	71	standards	standard	NOUN
american_scientific_journal-3082	79	72	in	in	ADP
american_scientific_journal-3082	79	73	those	those	DET
american_scientific_journal-3082	79	74	countries	country	NOUN
american_scientific_journal-3082	79	75	and	and	CCONJ
american_scientific_journal-3082	79	76	determine	determine	VERB
american_scientific_journal-3082	79	77	the	the	DET
american_scientific_journal-3082	79	78	start	start	NOUN
american_scientific_journal-3082	79	79	date	date	NOUN
american_scientific_journal-3082	79	80	of	of	ADP
american_scientific_journal-3082	79	81	the	the	DET
american_scientific_journal-3082	79	82	application	application	NOUN
american_scientific_journal-3082	79	83	.	.	PUNCT
american_scientific_journal-3082	80	1	the	the	DET
american_scientific_journal-3082	80	2	determinants	determinant	NOUN
american_scientific_journal-3082	80	3	and	and	CCONJ
american_scientific_journal-3082	80	4	motives	motive	NOUN
american_scientific_journal-3082	80	5	behind	behind	ADP
american_scientific_journal-3082	80	6	the	the	DET
american_scientific_journal-3082	80	7	adoption	adoption	NOUN
american_scientific_journal-3082	80	8	and	and	CCONJ
american_scientific_journal-3082	80	9	dependent	dependent	ADJ
american_scientific_journal-3082	80	10	of	of	ADP
american_scientific_journal-3082	80	11	international	international	ADJ
american_scientific_journal-3082	80	12	accounting	accounting	NOUN
american_scientific_journal-3082	80	13	standards	standard	NOUN
american_scientific_journal-3082	80	14	to	to	ADP
american_scientific_journal-3082	80	15	possible	possible	ADJ
american_scientific_journal-3082	80	16	of	of	ADP
american_scientific_journal-3082	80	17	their	their	PRON
american_scientific_journal-3082	80	18	identify	identify	NOUN
american_scientific_journal-3082	80	19	1	1	NUM
american_scientific_journal-3082	80	20	.	.	PUNCT
american_scientific_journal-3082	80	21	cost	cost	NOUN
american_scientific_journal-3082	80	22	of	of	ADP
american_scientific_journal-3082	80	23	preparation	preparation	NOUN
american_scientific_journal-3082	80	24	accounting	accounting	NOUN
american_scientific_journal-3082	80	25	standards	standard	NOUN
american_scientific_journal-3082	80	26	:	:	PUNCT
american_scientific_journal-3082	80	27	the	the	DET
american_scientific_journal-3082	80	28	process	process	NOUN
american_scientific_journal-3082	80	29	of	of	ADP
american_scientific_journal-3082	80	30	preparing	prepare	VERB
american_scientific_journal-3082	80	31	accounting	accounting	NOUN
american_scientific_journal-3082	80	32	standards	standard	NOUN
american_scientific_journal-3082	80	33	has	have	VERB
american_scientific_journal-3082	80	34	several	several	ADJ
american_scientific_journal-3082	80	35	components	component	NOUN
american_scientific_journal-3082	80	36	including	include	VERB
american_scientific_journal-3082	80	37	supporting	support	VERB
american_scientific_journal-3082	80	38	and	and	CCONJ
american_scientific_journal-3082	80	39	beneficiaries	beneficiary	NOUN
american_scientific_journal-3082	80	40	from	from	ADP
american_scientific_journal-3082	80	41	financial	financial	ADJ
american_scientific_journal-3082	80	42	information	information	NOUN
american_scientific_journal-3082	80	43	’s	’s	PART
american_scientific_journal-3082	80	44	,	,	PUNCT
american_scientific_journal-3082	80	45	shaper	shaper	NOUN
american_scientific_journal-3082	80	46	according	accord	VERB
american_scientific_journal-3082	80	47	to	to	ADP
american_scientific_journal-3082	80	48	international	international	ADJ
american_scientific_journal-3082	80	49	accounting	accounting	NOUN
american_scientific_journal-3082	80	50	standards	standard	NOUN
american_scientific_journal-3082	80	51	such	such	ADJ
american_scientific_journal-3082	80	52	as	as	ADP
american_scientific_journal-3082	80	53	the	the	DET
american_scientific_journal-3082	80	54	securities	security	NOUN
american_scientific_journal-3082	80	55	commission	commission	PROPN
american_scientific_journal-3082	80	56	,	,	PUNCT
american_scientific_journal-3082	80	57	banks	bank	NOUN
american_scientific_journal-3082	80	58	and	and	CCONJ
american_scientific_journal-3082	80	59	others	other	NOUN
american_scientific_journal-3082	80	60	in	in	ADP
american_scientific_journal-3082	80	61	addition	addition	NOUN
american_scientific_journal-3082	80	62	to	to	ADP
american_scientific_journal-3082	80	63	the	the	DET
american_scientific_journal-3082	80	64	presence	presence	NOUN
american_scientific_journal-3082	80	65	of	of	ADP
american_scientific_journal-3082	80	66	organizations	organization	NOUN
american_scientific_journal-3082	80	67	of	of	ADP
american_scientific_journal-3082	80	68	professional	professional	ADJ
american_scientific_journal-3082	80	69	accounting	accounting	NOUN
american_scientific_journal-3082	80	70	that	that	PRON
american_scientific_journal-3082	80	71	have	have	VERB
american_scientific_journal-3082	80	72	the	the	DET
american_scientific_journal-3082	80	73	independence	independence	NOUN
american_scientific_journal-3082	80	74	,	,	PUNCT
american_scientific_journal-3082	80	75	competence	competence	NOUN
american_scientific_journal-3082	80	76	and	and	CCONJ
american_scientific_journal-3082	80	77	expertise	expertise	NOUN
american_scientific_journal-3082	80	78	in	in	ADP
american_scientific_journal-3082	80	79	providing	provide	VERB
american_scientific_journal-3082	80	80	support	support	NOUN
american_scientific_journal-3082	80	81	and	and	CCONJ
american_scientific_journal-3082	80	82	advice	advice	NOUN
american_scientific_journal-3082	80	83	on	on	ADP
american_scientific_journal-3082	80	84	the	the	DET
american_scientific_journal-3082	80	85	preparation	preparation	NOUN
american_scientific_journal-3082	80	86	of	of	ADP
american_scientific_journal-3082	80	87	these	these	DET
american_scientific_journal-3082	80	88	standards	standard	NOUN
american_scientific_journal-3082	80	89	in	in	ADP
american_scientific_journal-3082	80	90	addition	addition	NOUN
american_scientific_journal-3082	80	91	to	to	ADP
american_scientific_journal-3082	80	92	the	the	DET
american_scientific_journal-3082	80	93	presence	presence	NOUN
american_scientific_journal-3082	80	94	of	of	ADP
american_scientific_journal-3082	80	95	qualified	qualified	ADJ
american_scientific_journal-3082	80	96	practitioners	practitioner	NOUN
american_scientific_journal-3082	80	97	in	in	ADP
american_scientific_journal-3082	80	98	the	the	DET
american_scientific_journal-3082	80	99	field	field	NOUN
american_scientific_journal-3082	80	100	of	of	ADP
american_scientific_journal-3082	80	101	accounting	accounting	NOUN
american_scientific_journal-3082	80	102	and	and	CCONJ
american_scientific_journal-3082	80	103	auditing	auditing	NOUN
american_scientific_journal-3082	80	104	with	with	ADP
american_scientific_journal-3082	80	105	the	the	DET
american_scientific_journal-3082	80	106	availability	availability	NOUN
american_scientific_journal-3082	80	107	of	of	ADP
american_scientific_journal-3082	80	108	financial	financial	ADJ
american_scientific_journal-3082	80	109	resources	resource	NOUN
american_scientific_journal-3082	80	110	all	all	PRON
american_scientific_journal-3082	80	111	of	of	ADP
american_scientific_journal-3082	80	112	these	these	DET
american_scientific_journal-3082	80	113	components	component	NOUN
american_scientific_journal-3082	80	114	vary	vary	VERB
american_scientific_journal-3082	80	115	in	in	ADP
american_scientific_journal-3082	80	116	availability	availability	NOUN
american_scientific_journal-3082	80	117	from	from	ADP
american_scientific_journal-3082	80	118	one	one	NUM
american_scientific_journal-3082	80	119	country	country	NOUN
american_scientific_journal-3082	80	120	to	to	ADP
american_scientific_journal-3082	80	121	another	another	PRON
american_scientific_journal-3082	80	122	,	,	PUNCT
american_scientific_journal-3082	80	123	especially	especially	ADV
american_scientific_journal-3082	80	124	in	in	ADP
american_scientific_journal-3082	80	125	developing	develop	VERB
american_scientific_journal-3082	80	126	countries	country	NOUN
american_scientific_journal-3082	80	127	that	that	PRON
american_scientific_journal-3082	80	128	are	be	AUX
american_scientific_journal-3082	80	129	unable	unable	ADJ
american_scientific_journal-3082	80	130	to	to	PART
american_scientific_journal-3082	80	131	afford	afford	VERB
american_scientific_journal-3082	80	132	the	the	DET
american_scientific_journal-3082	80	133	cost	cost	NOUN
american_scientific_journal-3082	80	134	of	of	ADP
american_scientific_journal-3082	80	135	the	the	DET
american_scientific_journal-3082	80	136	standards	standard	NOUN
american_scientific_journal-3082	80	137	prepared	prepare	VERB
american_scientific_journal-3082	80	138	according	accord	VERB
american_scientific_journal-3082	80	139	to	to	ADP
american_scientific_journal-3082	80	140	these	these	DET
american_scientific_journal-3082	80	141	parameters	parameter	NOUN
american_scientific_journal-3082	80	142	therefore	therefore	ADV
american_scientific_journal-3082	80	143	,	,	PUNCT
american_scientific_journal-3082	80	144	these	these	DET
american_scientific_journal-3082	80	145	countries	country	NOUN
american_scientific_journal-3082	80	146	have	have	AUX
american_scientific_journal-3082	80	147	found	find	VERB
american_scientific_journal-3082	80	148	in	in	ADP
american_scientific_journal-3082	80	149	the	the	DET
american_scientific_journal-3082	80	150	organizations	organization	NOUN
american_scientific_journal-3082	80	151	of	of	ADP
american_scientific_journal-3082	80	152	international	international	ADJ
american_scientific_journal-3082	80	153	professional	professional	NOUN
american_scientific_journal-3082	80	154	concerned	concern	VERB
american_scientific_journal-3082	80	155	with	with	ADP
american_scientific_journal-3082	80	156	the	the	DET
american_scientific_journal-3082	80	157	preparation	preparation	NOUN
american_scientific_journal-3082	80	158	of	of	ADP
american_scientific_journal-3082	80	159	international	international	ADJ
american_scientific_journal-3082	80	160	accounting	accounting	NOUN
american_scientific_journal-3082	80	161	standards	standard	NOUN
american_scientific_journal-3082	80	162	an	an	DET
american_scientific_journal-3082	80	163	important	important	ADJ
american_scientific_journal-3082	80	164	source	source	NOUN
american_scientific_journal-3082	80	165	of	of	ADP
american_scientific_journal-3082	80	166	these	these	DET
american_scientific_journal-3082	80	167	standards	standard	NOUN
american_scientific_journal-3082	80	168	,	,	PUNCT
american_scientific_journal-3082	80	169	which	which	PRON
american_scientific_journal-3082	80	170	avoids	avoid	VERB
american_scientific_journal-3082	80	171	the	the	DET
american_scientific_journal-3082	80	172	high	high	ADJ
american_scientific_journal-3082	80	173	costs	cost	NOUN
american_scientific_journal-3082	80	174	of	of	ADP
american_scientific_journal-3082	80	175	the	the	DET
american_scientific_journal-3082	80	176	process	process	NOUN
american_scientific_journal-3082	80	177	of	of	ADP
american_scientific_journal-3082	80	178	preparing	prepare	VERB
american_scientific_journal-3082	80	179	these	these	DET
american_scientific_journal-3082	80	180	standards	standard	NOUN
american_scientific_journal-3082	80	181	2	2	NUM
american_scientific_journal-3082	80	182	.	.	PUNCT
american_scientific_journal-3082	80	183	globalization	globalization	NOUN
american_scientific_journal-3082	80	184	and	and	CCONJ
american_scientific_journal-3082	80	185	multinational	multinational	ADJ
american_scientific_journal-3082	80	186	companies	company	NOUN
american_scientific_journal-3082	80	187	:	:	PUNCT
american_scientific_journal-3082	80	188	the	the	DET
american_scientific_journal-3082	80	189	cost	cost	NOUN
american_scientific_journal-3082	80	190	of	of	ADP
american_scientific_journal-3082	80	191	preparing	prepare	VERB
american_scientific_journal-3082	80	192	consolidated	consolidated	ADJ
american_scientific_journal-3082	80	193	financial	financial	ADJ
american_scientific_journal-3082	80	194	statements	statement	NOUN
american_scientific_journal-3082	80	195	for	for	ADP
american_scientific_journal-3082	80	196	parent	parent	NOUN
american_scientific_journal-3082	80	197	companies	company	NOUN
american_scientific_journal-3082	80	198	,	,	PUNCT
american_scientific_journal-3082	80	199	subsidiaries	subsidiary	NOUN
american_scientific_journal-3082	80	200	and	and	CCONJ
american_scientific_journal-3082	80	201	holding	hold	VERB
american_scientific_journal-3082	80	202	companies	company	NOUN
american_scientific_journal-3082	80	203	for	for	ADP
american_scientific_journal-3082	80	204	the	the	DET
american_scientific_journal-3082	80	205	purpose	purpose	NOUN
american_scientific_journal-3082	80	206	of	of	ADP
american_scientific_journal-3082	80	207	providing	provide	VERB
american_scientific_journal-3082	80	208	accounting	accounting	NOUN
american_scientific_journal-3082	80	209	information	information	NOUN
american_scientific_journal-3082	80	210	to	to	ADP
american_scientific_journal-3082	80	211	american	american	ADJ
american_scientific_journal-3082	80	212	scientific	scientific	ADJ
american_scientific_journal-3082	80	213	research	research	NOUN
american_scientific_journal-3082	80	214	journal	journal	NOUN
american_scientific_journal-3082	80	215	for	for	ADP
american_scientific_journal-3082	80	216	engineering	engineering	NOUN
american_scientific_journal-3082	80	217	,	,	PUNCT
american_scientific_journal-3082	80	218	technology	technology	NOUN
american_scientific_journal-3082	80	219	,	,	PUNCT
american_scientific_journal-3082	80	220	and	and	CCONJ
american_scientific_journal-3082	80	221	sciences	science	NOUN
american_scientific_journal-3082	80	222	(	(	PUNCT
american_scientific_journal-3082	80	223	asrjets	asrjet	NOUN
american_scientific_journal-3082	80	224	)	)	PUNCT
american_scientific_journal-3082	80	225	(	(	PUNCT
american_scientific_journal-3082	80	226	2017	2017	NUM
american_scientific_journal-3082	80	227	)	)	PUNCT
american_scientific_journal-3082	80	228	volume	volume	NOUN
american_scientific_journal-3082	80	229	32	32	NUM
american_scientific_journal-3082	80	230	,	,	PUNCT
american_scientific_journal-3082	80	231	no	no	DET
american_scientific_journal-3082	80	232	1	1	NUM
american_scientific_journal-3082	80	233	,	,	PUNCT
american_scientific_journal-3082	80	234	pp	pp	ADV
american_scientific_journal-3082	80	235	243	243	NUM
american_scientific_journal-3082	80	236	-	-	SYM
american_scientific_journal-3082	80	237	265	265	NUM
american_scientific_journal-3082	80	238	254	254	NUM
american_scientific_journal-3082	80	239	users	user	NOUN
american_scientific_journal-3082	80	240	of	of	ADP
american_scientific_journal-3082	80	241	that	that	DET
american_scientific_journal-3082	80	242	information	information	NOUN
american_scientific_journal-3082	80	243	at	at	ADP
american_scientific_journal-3082	80	244	the	the	DET
american_scientific_journal-3082	80	245	national	national	ADJ
american_scientific_journal-3082	80	246	and	and	CCONJ
american_scientific_journal-3082	80	247	international	international	ADJ
american_scientific_journal-3082	80	248	levels	level	NOUN
american_scientific_journal-3082	80	249	it	it	PRON
american_scientific_journal-3082	80	250	has	have	VERB
american_scientific_journal-3082	80	251	very	very	ADV
american_scientific_journal-3082	80	252	high	high	ADJ
american_scientific_journal-3082	80	253	cost	cost	NOUN
american_scientific_journal-3082	80	254	,	,	PUNCT
american_scientific_journal-3082	80	255	n	n	CCONJ
american_scientific_journal-3082	80	256	addition	addition	NOUN
american_scientific_journal-3082	80	257	to	to	ADP
american_scientific_journal-3082	80	258	the	the	DET
american_scientific_journal-3082	80	259	cost	cost	NOUN
american_scientific_journal-3082	80	260	of	of	ADP
american_scientific_journal-3082	80	261	external	external	ADJ
american_scientific_journal-3082	80	262	audit	audit	NOUN
american_scientific_journal-3082	80	263	of	of	ADP
american_scientific_journal-3082	80	264	the	the	DET
american_scientific_journal-3082	80	265	financial	financial	ADJ
american_scientific_journal-3082	80	266	statements	statement	NOUN
american_scientific_journal-3082	80	267	of	of	ADP
american_scientific_journal-3082	80	268	those	those	DET
american_scientific_journal-3082	80	269	companies	company	NOUN
american_scientific_journal-3082	80	270	and	and	CCONJ
american_scientific_journal-3082	80	271	their	their	PRON
american_scientific_journal-3082	80	272	branches	branch	NOUN
american_scientific_journal-3082	80	273	,	,	PUNCT
american_scientific_journal-3082	80	274	and	and	CCONJ
american_scientific_journal-3082	80	275	that	that	SCONJ
american_scientific_journal-3082	80	276	this	this	PRON
american_scientific_journal-3082	80	277	is	be	AUX
american_scientific_journal-3082	80	278	one	one	NUM
american_scientific_journal-3082	80	279	of	of	ADP
american_scientific_journal-3082	80	280	the	the	DET
american_scientific_journal-3082	80	281	determinants	determinant	NOUN
american_scientific_journal-3082	80	282	and	and	CCONJ
american_scientific_journal-3082	80	283	motivations	motivation	NOUN
american_scientific_journal-3082	80	284	to	to	PART
american_scientific_journal-3082	80	285	support	support	VERB
american_scientific_journal-3082	80	286	the	the	DET
american_scientific_journal-3082	80	287	adoption	adoption	NOUN
american_scientific_journal-3082	80	288	or	or	CCONJ
american_scientific_journal-3082	80	289	compatibility	compatibility	NOUN
american_scientific_journal-3082	80	290	of	of	ADP
american_scientific_journal-3082	80	291	international	international	ADJ
american_scientific_journal-3082	80	292	accounting	accounting	NOUN
american_scientific_journal-3082	80	293	standards	standard	NOUN
american_scientific_journal-3082	80	294	.	.	PUNCT
american_scientific_journal-3082	81	1	3.trading	3.trading	NUM
american_scientific_journal-3082	81	2	in	in	ADP
american_scientific_journal-3082	81	3	global	global	ADJ
american_scientific_journal-3082	81	4	financial	financial	ADJ
american_scientific_journal-3082	81	5	markets	market	NOUN
american_scientific_journal-3082	81	6	:	:	PUNCT
american_scientific_journal-3082	81	7	the	the	DET
american_scientific_journal-3082	81	8	terms	term	NOUN
american_scientific_journal-3082	81	9	of	of	ADP
american_scientific_journal-3082	81	10	trading	trading	NOUN
american_scientific_journal-3082	81	11	in	in	ADP
american_scientific_journal-3082	81	12	international	international	ADJ
american_scientific_journal-3082	81	13	financial	financial	ADJ
american_scientific_journal-3082	81	14	markets	market	NOUN
american_scientific_journal-3082	81	15	are	be	AUX
american_scientific_journal-3082	81	16	relevant	relevant	ADJ
american_scientific_journal-3082	81	17	to	to	ADP
american_scientific_journal-3082	81	18	investor	investor	NOUN
american_scientific_journal-3082	81	19	protection	protection	NOUN
american_scientific_journal-3082	81	20	,	,	PUNCT
american_scientific_journal-3082	81	21	including	include	VERB
american_scientific_journal-3082	81	22	compliance	compliance	NOUN
american_scientific_journal-3082	81	23	with	with	ADP
american_scientific_journal-3082	81	24	international	international	ADJ
american_scientific_journal-3082	81	25	accounting	accounting	NOUN
american_scientific_journal-3082	81	26	standards	standard	NOUN
american_scientific_journal-3082	81	27	in	in	ADP
american_scientific_journal-3082	81	28	the	the	DET
american_scientific_journal-3082	81	29	process	process	NOUN
american_scientific_journal-3082	81	30	of	of	ADP
american_scientific_journal-3082	81	31	preparing	prepare	VERB
american_scientific_journal-3082	81	32	financial	financial	ADJ
american_scientific_journal-3082	81	33	information	information	NOUN
american_scientific_journal-3082	81	34	in	in	ADP
american_scientific_journal-3082	81	35	addition	addition	NOUN
american_scientific_journal-3082	81	36	to	to	ADP
american_scientific_journal-3082	81	37	the	the	DET
american_scientific_journal-3082	81	38	masses	masse	NOUN
american_scientific_journal-3082	81	39	of	of	ADP
american_scientific_journal-3082	81	40	economic	economic	ADJ
american_scientific_journal-3082	81	41	,	,	PUNCT
american_scientific_journal-3082	81	42	financial	financial	ADJ
american_scientific_journal-3082	81	43	and	and	CCONJ
american_scientific_journal-3082	81	44	accounting	accounting	NOUN
american_scientific_journal-3082	81	45	blocs	bloc	NOUN
american_scientific_journal-3082	81	46	such	such	ADJ
american_scientific_journal-3082	81	47	as	as	ADP
american_scientific_journal-3082	81	48	(	(	PUNCT
american_scientific_journal-3082	81	49	ifac	ifac	NOUN
american_scientific_journal-3082	81	50	)	)	PUNCT
american_scientific_journal-3082	81	51	.	.	PUNCT
american_scientific_journal-3082	82	1	the	the	DET
american_scientific_journal-3082	82	2	world	world	PROPN
american_scientific_journal-3082	82	3	bank	bank	PROPN
american_scientific_journal-3082	82	4	,	,	PUNCT
american_scientific_journal-3082	82	5	the	the	DET
american_scientific_journal-3082	82	6	international	international	ADJ
american_scientific_journal-3082	82	7	monetary	monetary	ADJ
american_scientific_journal-3082	82	8	fund	fund	NOUN
american_scientific_journal-3082	82	9	and	and	CCONJ
american_scientific_journal-3082	82	10	the	the	DET
american_scientific_journal-3082	82	11	financial	financial	ADJ
american_scientific_journal-3082	82	12	markets	market	NOUN
american_scientific_journal-3082	82	13	organization	organization	NOUN
american_scientific_journal-3082	82	14	for	for	ADP
american_scientific_journal-3082	82	15	investors	investor	NOUN
american_scientific_journal-3082	82	16	(	(	PUNCT
american_scientific_journal-3082	82	17	iosco	iosco	NOUN
american_scientific_journal-3082	82	18	)	)	PUNCT
american_scientific_journal-3082	82	19	of	of	ADP
american_scientific_journal-3082	82	20	the	the	DET
american_scientific_journal-3082	82	21	determinants	determinant	NOUN
american_scientific_journal-3082	82	22	and	and	CCONJ
american_scientific_journal-3082	82	23	motives	motive	NOUN
american_scientific_journal-3082	82	24	that	that	PRON
american_scientific_journal-3082	82	25	press	press	NOUN
american_scientific_journal-3082	82	26	countries	country	NOUN
american_scientific_journal-3082	82	27	to	to	PART
american_scientific_journal-3082	82	28	adopt	adopt	VERB
american_scientific_journal-3082	82	29	or	or	CCONJ
american_scientific_journal-3082	82	30	agree	agree	VERB
american_scientific_journal-3082	82	31	with	with	ADP
american_scientific_journal-3082	82	32	international	international	ADJ
american_scientific_journal-3082	82	33	accounting	accounting	NOUN
american_scientific_journal-3082	82	34	standards	standard	NOUN
american_scientific_journal-3082	82	35	.	.	PUNCT
american_scientific_journal-3082	83	1	4foreign	4foreign	NUM
american_scientific_journal-3082	83	2	investments	investment	NOUN
american_scientific_journal-3082	83	3	in	in	ADP
american_scientific_journal-3082	83	4	international	international	ADJ
american_scientific_journal-3082	83	5	markets	market	NOUN
american_scientific_journal-3082	83	6	:	:	PUNCT
american_scientific_journal-3082	83	7	the	the	DET
american_scientific_journal-3082	83	8	process	process	NOUN
american_scientific_journal-3082	83	9	of	of	ADP
american_scientific_journal-3082	83	10	decision	decision	NOUN
american_scientific_journal-3082	83	11	making	making	NOUN
american_scientific_journal-3082	83	12	by	by	ADP
american_scientific_journal-3082	83	13	investors	investor	NOUN
american_scientific_journal-3082	83	14	at	at	ADP
american_scientific_journal-3082	83	15	the	the	DET
american_scientific_journal-3082	83	16	national	national	ADJ
american_scientific_journal-3082	83	17	and	and	CCONJ
american_scientific_journal-3082	83	18	international	international	ADJ
american_scientific_journal-3082	83	19	level	level	NOUN
american_scientific_journal-3082	83	20	requires	require	VERB
american_scientific_journal-3082	83	21	access	access	NOUN
american_scientific_journal-3082	83	22	to	to	ADP
american_scientific_journal-3082	83	23	understandable	understandable	ADJ
american_scientific_journal-3082	83	24	financial	financial	ADJ
american_scientific_journal-3082	83	25	information	information	NOUN
american_scientific_journal-3082	83	26	by	by	ADP
american_scientific_journal-3082	83	27	these	these	DET
american_scientific_journal-3082	83	28	investors	investor	NOUN
american_scientific_journal-3082	83	29	in	in	ADP
american_scientific_journal-3082	83	30	different	different	ADJ
american_scientific_journal-3082	83	31	countries	country	NOUN
american_scientific_journal-3082	83	32	this	this	PRON
american_scientific_journal-3082	83	33	is	be	AUX
american_scientific_journal-3082	83	34	one	one	NUM
american_scientific_journal-3082	83	35	of	of	ADP
american_scientific_journal-3082	83	36	the	the	DET
american_scientific_journal-3082	83	37	strong	strong	ADJ
american_scientific_journal-3082	83	38	and	and	CCONJ
american_scientific_journal-3082	83	39	supportive	supportive	ADJ
american_scientific_journal-3082	83	40	motivations	motivation	NOUN
american_scientific_journal-3082	83	41	of	of	ADP
american_scientific_journal-3082	83	42	investors	investor	NOUN
american_scientific_journal-3082	83	43	to	to	PART
american_scientific_journal-3082	83	44	adopt	adopt	VERB
american_scientific_journal-3082	83	45	international	international	ADJ
american_scientific_journal-3082	83	46	accounting	accounting	NOUN
american_scientific_journal-3082	83	47	standards	standard	NOUN
american_scientific_journal-3082	83	48	that	that	PRON
american_scientific_journal-3082	83	49	provide	provide	VERB
american_scientific_journal-3082	83	50	financial	financial	ADJ
american_scientific_journal-3082	83	51	information	information	NOUN
american_scientific_journal-3082	83	52	that	that	PRON
american_scientific_journal-3082	83	53	is	be	AUX
american_scientific_journal-3082	83	54	understood	understand	VERB
american_scientific_journal-3082	83	55	by	by	ADP
american_scientific_journal-3082	83	56	them	they	PRON
american_scientific_journal-3082	83	57	second	second	ADJ
american_scientific_journal-3082	83	58	section	section	NOUN
american_scientific_journal-3082	83	59	:	:	PUNCT
american_scientific_journal-3082	83	60	applied	apply	VERB
american_scientific_journal-3082	83	61	study	study	NOUN
american_scientific_journal-3082	83	62	:	:	PUNCT
american_scientific_journal-3082	83	63	2.1	2.1	NUM
american_scientific_journal-3082	83	64	.	.	PUNCT
american_scientific_journal-3082	84	1	the	the	DET
american_scientific_journal-3082	84	2	community	community	NOUN
american_scientific_journal-3082	84	3	and	and	CCONJ
american_scientific_journal-3082	84	4	study	study	NOUN
american_scientific_journal-3082	84	5	sample	sample	NOUN
american_scientific_journal-3082	84	6	:	:	PUNCT
american_scientific_journal-3082	84	7	the	the	DET
american_scientific_journal-3082	84	8	study	study	NOUN
american_scientific_journal-3082	84	9	was	be	AUX
american_scientific_journal-3082	84	10	conducted	conduct	VERB
american_scientific_journal-3082	84	11	on	on	ADP
american_scientific_journal-3082	84	12	a	a	DET
american_scientific_journal-3082	84	13	sample	sample	NOUN
american_scientific_journal-3082	84	14	of	of	ADP
american_scientific_journal-3082	84	15	academicians	academician	NOUN
american_scientific_journal-3082	84	16	with	with	ADP
american_scientific_journal-3082	84	17	competence	competence	NOUN
american_scientific_journal-3082	84	18	in	in	ADP
american_scientific_journal-3082	84	19	the	the	DET
american_scientific_journal-3082	84	20	field	field	NOUN
american_scientific_journal-3082	84	21	of	of	ADP
american_scientific_journal-3082	84	22	accounting	accounting	NOUN
american_scientific_journal-3082	84	23	and	and	CCONJ
american_scientific_journal-3082	84	24	external	external	ADJ
american_scientific_journal-3082	84	25	auditors	auditor	NOUN
american_scientific_journal-3082	84	26	working	work	VERB
american_scientific_journal-3082	84	27	in	in	ADP
american_scientific_journal-3082	84	28	the	the	DET
american_scientific_journal-3082	84	29	offices	office	NOUN
american_scientific_journal-3082	84	30	of	of	ADP
american_scientific_journal-3082	84	31	external	external	ADJ
american_scientific_journal-3082	84	32	audit	audit	NOUN
american_scientific_journal-3082	84	33	and	and	CCONJ
american_scientific_journal-3082	84	34	accountants	accountant	NOUN
american_scientific_journal-3082	84	35	working	work	VERB
american_scientific_journal-3082	84	36	in	in	ADP
american_scientific_journal-3082	84	37	the	the	DET
american_scientific_journal-3082	84	38	private	private	ADJ
american_scientific_journal-3082	84	39	sector	sector	NOUN
american_scientific_journal-3082	84	40	companies	company	NOUN
american_scientific_journal-3082	84	41	in	in	ADP
american_scientific_journal-3082	84	42	iraq	iraq	PROPN
american_scientific_journal-3082	84	43	.	.	PUNCT
american_scientific_journal-3082	85	1	for	for	ADP
american_scientific_journal-3082	85	2	analysis	analysis	NOUN
american_scientific_journal-3082	85	3	the	the	DET
american_scientific_journal-3082	85	4	data	datum	NOUN
american_scientific_journal-3082	85	5	,	,	PUNCT
american_scientific_journal-3082	85	6	we	we	PRON
american_scientific_journal-3082	85	7	employ	employ	VERB
american_scientific_journal-3082	85	8	statistical	statistical	ADJ
american_scientific_journal-3082	85	9	programs	program	NOUN
american_scientific_journal-3082	85	10	(	(	PUNCT
american_scientific_journal-3082	85	11	spss	spss	PROPN
american_scientific_journal-3082	85	12	)	)	PUNCT
american_scientific_journal-3082	85	13	to	to	PART
american_scientific_journal-3082	85	14	implement	implement	VERB
american_scientific_journal-3082	85	15	statistical	statistical	ADJ
american_scientific_journal-3082	85	16	tests	test	NOUN
american_scientific_journal-3082	85	17	linked	link	VERB
american_scientific_journal-3082	85	18	to	to	ADP
american_scientific_journal-3082	85	19	the	the	DET
american_scientific_journal-3082	85	20	hypothesis	hypothesis	NOUN
american_scientific_journal-3082	85	21	of	of	ADP
american_scientific_journal-3082	85	22	the	the	DET
american_scientific_journal-3082	85	23	study	study	NOUN
american_scientific_journal-3082	85	24	to	to	PART
american_scientific_journal-3082	85	25	arrive	arrive	VERB
american_scientific_journal-3082	85	26	significance	significance	NOUN
american_scientific_journal-3082	85	27	has	have	VERB
american_scientific_journal-3082	85	28	value	value	NOUN
american_scientific_journal-3082	85	29	and	and	CCONJ
american_scientific_journal-3082	85	30	indicates	indicate	VERB
american_scientific_journal-3082	85	31	that	that	SCONJ
american_scientific_journal-3082	85	32	supporting	support	VERB
american_scientific_journal-3082	85	33	the	the	DET
american_scientific_journal-3082	85	34	topic	topic	NOUN
american_scientific_journal-3082	85	35	of	of	ADP
american_scientific_journal-3082	85	36	study	study	NOUN
american_scientific_journal-3082	85	37	the	the	DET
american_scientific_journal-3082	85	38	responses	response	NOUN
american_scientific_journal-3082	85	39	depend	depend	VERB
american_scientific_journal-3082	85	40	on	on	ADP
american_scientific_journal-3082	85	41	the	the	DET
american_scientific_journal-3082	85	42	fifth	fifth	ADJ
american_scientific_journal-3082	85	43	likert	likert	ADJ
american_scientific_journal-3082	85	44	scale	scale	NOUN
american_scientific_journal-3082	85	45	as	as	ADP
american_scientific_journal-3082	85	46	in	in	ADP
american_scientific_journal-3082	85	47	table	table	NOUN
american_scientific_journal-3082	85	48	(	(	PUNCT
american_scientific_journal-3082	85	49	1	1	NUM
american_scientific_journal-3082	85	50	)	)	PUNCT
american_scientific_journal-3082	85	51	table	table	NOUN
american_scientific_journal-3082	85	52	1	1	NUM
american_scientific_journal-3082	85	53	:	:	PUNCT
american_scientific_journal-3082	85	54	shows	show	VERB
american_scientific_journal-3082	85	55	the	the	DET
american_scientific_journal-3082	85	56	probable	probable	ADJ
american_scientific_journal-3082	85	57	response	response	NOUN
american_scientific_journal-3082	85	58	for	for	ADP
american_scientific_journal-3082	85	59	one	one	NUM
american_scientific_journal-3082	85	60	respondent	respondent	NOUN
american_scientific_journal-3082	85	61	classification	classification	NOUN
american_scientific_journal-3082	85	62	strongly	strongly	ADV
american_scientific_journal-3082	85	63	agree	agree	VERB
american_scientific_journal-3082	85	64	agree	agree	VERB
american_scientific_journal-3082	85	65	not	not	PART
american_scientific_journal-3082	85	66	know	know	VERB
american_scientific_journal-3082	85	67	not	not	PART
american_scientific_journal-3082	85	68	agree	agree	VERB
american_scientific_journal-3082	85	69	not	not	PART
american_scientific_journal-3082	85	70	strongly	strongly	ADV
american_scientific_journal-3082	85	71	agree	agree	VERB
american_scientific_journal-3082	85	72	degree	degree	NOUN
american_scientific_journal-3082	85	73	5	5	NUM
american_scientific_journal-3082	85	74	4	4	NUM
american_scientific_journal-3082	85	75	3	3	NUM
american_scientific_journal-3082	85	76	2	2	NUM
american_scientific_journal-3082	85	77	1	1	NUM
american_scientific_journal-3082	85	78	thus	thus	ADV
american_scientific_journal-3082	85	79	,	,	PUNCT
american_scientific_journal-3082	85	80	the	the	PRON
american_scientific_journal-3082	85	81	closer	close	ADJ
american_scientific_journal-3082	85	82	we	we	PRON
american_scientific_journal-3082	85	83	get	get	VERB
american_scientific_journal-3082	85	84	to	to	ADP
american_scientific_journal-3082	85	85	class	class	NOUN
american_scientific_journal-3082	85	86	(	(	PUNCT
american_scientific_journal-3082	85	87	5	5	NUM
american_scientific_journal-3082	85	88	)	)	PUNCT
american_scientific_journal-3082	85	89	the	the	PRON
american_scientific_journal-3082	85	90	greater	great	ADJ
american_scientific_journal-3082	85	91	the	the	DET
american_scientific_journal-3082	85	92	veracity	veracity	NOUN
american_scientific_journal-3082	85	93	of	of	ADP
american_scientific_journal-3082	85	94	the	the	DET
american_scientific_journal-3082	85	95	phrase	phrase	NOUN
american_scientific_journal-3082	85	96	and	and	CCONJ
american_scientific_journal-3082	85	97	vice	vice	NOUN
american_scientific_journal-3082	85	98	versa	versa	ADV
american_scientific_journal-3082	85	99	.	.	PUNCT
american_scientific_journal-3082	86	1	but	but	CCONJ
american_scientific_journal-3082	86	2	(	(	PUNCT
american_scientific_journal-3082	86	3	3	3	X
american_scientific_journal-3082	86	4	)	)	PUNCT
american_scientific_journal-3082	86	5	degree	degree	NOUN
american_scientific_journal-3082	86	6	refers	refer	VERB
american_scientific_journal-3082	86	7	to	to	ADP
american_scientific_journal-3082	86	8	neutral	neutral	ADJ
american_scientific_journal-3082	86	9	2.2	2.2	NUM
american_scientific_journal-3082	86	10	.	.	PUNCT
american_scientific_journal-3082	87	1	testing	testing	NOUN
american_scientific_journal-3082	87	2	of	of	ADP
american_scientific_journal-3082	87	3	hypothesis	hypothesis	NOUN
american_scientific_journal-3082	87	4	first	first	ADJ
american_scientific_journal-3082	87	5	hypothesis	hypothesis	NOUN
american_scientific_journal-3082	87	6	:	:	PUNCT
american_scientific_journal-3082	87	7	that	that	SCONJ
american_scientific_journal-3082	87	8	the	the	DET
american_scientific_journal-3082	87	9	environment	environment	NOUN
american_scientific_journal-3082	87	10	of	of	ADP
american_scientific_journal-3082	87	11	accounting	account	VERB
american_scientific_journal-3082	87	12	in	in	ADP
american_scientific_journal-3082	87	13	iraq	iraq	PROPN
american_scientific_journal-3082	87	14	proportionality	proportionality	NOUN
american_scientific_journal-3082	87	15	with	with	ADP
american_scientific_journal-3082	87	16	apply	apply	NOUN
american_scientific_journal-3082	87	17	of	of	ADP
american_scientific_journal-3082	87	18	international	international	ADJ
american_scientific_journal-3082	87	19	accounting	accounting	NOUN
american_scientific_journal-3082	87	20	standards	standard	NOUN
american_scientific_journal-3082	87	21	.	.	PUNCT
american_scientific_journal-3082	88	1	american	american	ADJ
american_scientific_journal-3082	88	2	scientific	scientific	ADJ
american_scientific_journal-3082	88	3	research	research	PROPN
american_scientific_journal-3082	88	4	journal	journal	NOUN
american_scientific_journal-3082	88	5	for	for	ADP
american_scientific_journal-3082	88	6	engineering	engineering	NOUN
american_scientific_journal-3082	88	7	,	,	PUNCT
american_scientific_journal-3082	88	8	technology	technology	NOUN
american_scientific_journal-3082	88	9	,	,	PUNCT
american_scientific_journal-3082	88	10	and	and	CCONJ
american_scientific_journal-3082	88	11	sciences	science	NOUN
american_scientific_journal-3082	88	12	(	(	PUNCT
american_scientific_journal-3082	88	13	asrjets	asrjet	NOUN
american_scientific_journal-3082	88	14	)	)	PUNCT
american_scientific_journal-3082	88	15	(	(	PUNCT
american_scientific_journal-3082	88	16	2017	2017	NUM
american_scientific_journal-3082	88	17	)	)	PUNCT
american_scientific_journal-3082	88	18	volume	volume	NOUN
american_scientific_journal-3082	88	19	32	32	NUM
american_scientific_journal-3082	88	20	,	,	PUNCT
american_scientific_journal-3082	88	21	no	no	DET
american_scientific_journal-3082	88	22	1	1	NUM
american_scientific_journal-3082	88	23	,	,	PUNCT
american_scientific_journal-3082	88	24	pp	pp	ADV
american_scientific_journal-3082	88	25	243	243	NUM
american_scientific_journal-3082	88	26	-	-	SYM
american_scientific_journal-3082	88	27	265	265	NUM
american_scientific_journal-3082	88	28	255	255	NUM
american_scientific_journal-3082	88	29	table	table	NOUN
american_scientific_journal-3082	88	30	2	2	NUM
american_scientific_journal-3082	88	31	:	:	PUNCT
american_scientific_journal-3082	88	32	shows	show	VERB
american_scientific_journal-3082	88	33	the	the	DET
american_scientific_journal-3082	88	34	results	result	NOUN
american_scientific_journal-3082	88	35	of	of	ADP
american_scientific_journal-3082	88	36	a	a	DET
american_scientific_journal-3082	88	37	descriptive	descriptive	ADJ
american_scientific_journal-3082	88	38	analysis	analysis	NOUN
american_scientific_journal-3082	88	39	for	for	ADP
american_scientific_journal-3082	88	40	first	first	ADJ
american_scientific_journal-3082	88	41	hypothesis	hypothesis	NOUN
american_scientific_journal-3082	88	42	testing	testing	NOUN
american_scientific_journal-3082	88	43	paragraphs	paragraph	NOUN
american_scientific_journal-3082	88	44	arithmet	arithmet	ADV
american_scientific_journal-3082	88	45	ic	ic	PRON
american_scientific_journal-3082	88	46	mean	mean	VERB
american_scientific_journal-3082	88	47	relative	relative	ADJ
american_scientific_journal-3082	88	48	weight	weight	NOUN
american_scientific_journal-3082	88	49	value	value	NOUN
american_scientific_journal-3082	88	50	of	of	ADP
american_scientific_journal-3082	88	51	t	t	PROPN
american_scientific_journal-3082	88	52	significance	significance	NOUN
american_scientific_journal-3082	88	53	arrangem	arrangem	PROPN
american_scientific_journal-3082	88	54	ent	ent	NOUN
american_scientific_journal-3082	88	55	1	1	NUM
american_scientific_journal-3082	88	56	non	non	NOUN
american_scientific_journal-3082	88	57	availability	availability	NOUN
american_scientific_journal-3082	88	58	of	of	ADP
american_scientific_journal-3082	88	59	sufficient	sufficient	ADJ
american_scientific_journal-3082	88	60	scientific	scientific	ADJ
american_scientific_journal-3082	88	61	,	,	PUNCT
american_scientific_journal-3082	88	62	academic	academic	ADJ
american_scientific_journal-3082	88	63	qualifications	qualification	NOUN
american_scientific_journal-3082	88	64	for	for	ADP
american_scientific_journal-3082	88	65	the	the	DET
american_scientific_journal-3082	88	66	accountant	accountant	NOUN
american_scientific_journal-3082	88	67	in	in	ADP
american_scientific_journal-3082	88	68	iraq	iraq	PROPN
american_scientific_journal-3082	88	69	hinders	hinder	VERB
american_scientific_journal-3082	88	70	the	the	DET
american_scientific_journal-3082	88	71	application	application	NOUN
american_scientific_journal-3082	88	72	of	of	ADP
american_scientific_journal-3082	88	73	international	international	ADJ
american_scientific_journal-3082	88	74	accounting	accounting	NOUN
american_scientific_journal-3082	88	75	standards	standard	NOUN
american_scientific_journal-3082	88	76	in	in	ADP
american_scientific_journal-3082	88	77	iraq	iraq	PROPN
american_scientific_journal-3082	88	78	.	.	PUNCT
american_scientific_journal-3082	89	1	4.19	4.19	NUM
american_scientific_journal-3082	89	2	84.09	84.09	NUM
american_scientific_journal-3082	89	3	19.022	19.022	NUM
american_scientific_journal-3082	89	4	0.000	0.000	NUM
american_scientific_journal-3082	89	5	1	1	NUM
american_scientific_journal-3082	89	6	2	2	NUM
american_scientific_journal-3082	89	7	non	non	NOUN
american_scientific_journal-3082	89	8	availability	availability	NOUN
american_scientific_journal-3082	89	9	of	of	ADP
american_scientific_journal-3082	89	10	professional	professional	ADJ
american_scientific_journal-3082	89	11	experience	experience	NOUN
american_scientific_journal-3082	89	12	for	for	ADP
american_scientific_journal-3082	89	13	accountants	accountant	NOUN
american_scientific_journal-3082	89	14	.	.	PUNCT
american_scientific_journal-3082	90	1	hinders	hinder	VERB
american_scientific_journal-3082	90	2	the	the	DET
american_scientific_journal-3082	90	3	application	application	NOUN
american_scientific_journal-3082	90	4	of	of	ADP
american_scientific_journal-3082	90	5	international	international	ADJ
american_scientific_journal-3082	90	6	accounting	accounting	NOUN
american_scientific_journal-3082	90	7	standards	standard	NOUN
american_scientific_journal-3082	90	8	in	in	ADP
american_scientific_journal-3082	90	9	iraq	iraq	PROPN
american_scientific_journal-3082	90	10	.	.	PUNCT
american_scientific_journal-3082	91	1	4.14	4.14	NUM
american_scientific_journal-3082	91	2	83.09	83.09	NUM
american_scientific_journal-3082	91	3	19.807	19.807	NUM
american_scientific_journal-3082	91	4	0.000	0.000	NUM
american_scientific_journal-3082	91	5	2	2	NUM
american_scientific_journal-3082	91	6	3	3	NUM
american_scientific_journal-3082	91	7	non	non	ADJ
american_scientific_journal-3082	91	8	-	-	VERB
american_scientific_journal-3082	91	9	depend	depend	ADJ
american_scientific_journal-3082	91	10	on	on	ADP
american_scientific_journal-3082	91	11	financial	financial	ADJ
american_scientific_journal-3082	91	12	information	information	NOUN
american_scientific_journal-3082	91	13	in	in	ADP
american_scientific_journal-3082	91	14	the	the	DET
american_scientific_journal-3082	91	15	process	process	NOUN
american_scientific_journal-3082	91	16	of	of	ADP
american_scientific_journal-3082	91	17	decision	decision	NOUN
american_scientific_journal-3082	91	18	making	making	NOUN
american_scientific_journal-3082	91	19	in	in	ADP
american_scientific_journal-3082	91	20	iraqi	iraqi	ADJ
american_scientific_journal-3082	91	21	companies	company	NOUN
american_scientific_journal-3082	91	22	.	.	PUNCT
american_scientific_journal-3082	92	1	hinders	hinder	VERB
american_scientific_journal-3082	92	2	the	the	DET
american_scientific_journal-3082	92	3	application	application	NOUN
american_scientific_journal-3082	92	4	of	of	ADP
american_scientific_journal-3082	92	5	international	international	ADJ
american_scientific_journal-3082	92	6	accounting	accounting	NOUN
american_scientific_journal-3082	92	7	standards	standard	NOUN
american_scientific_journal-3082	92	8	in	in	ADP
american_scientific_journal-3082	92	9	iraq	iraq	PROPN
american_scientific_journal-3082	92	10	.	.	PUNCT
american_scientific_journal-3082	93	1	3.91	3.91	NUM
american_scientific_journal-3082	93	2	78.54	78.54	NUM
american_scientific_journal-3082	93	3	13.415	13.415	NUM
american_scientific_journal-3082	93	4	0.000	0.000	NUM
american_scientific_journal-3082	93	5	4	4	NUM
american_scientific_journal-3082	93	6	4	4	NUM
american_scientific_journal-3082	93	7	the	the	DET
american_scientific_journal-3082	93	8	reality	reality	NOUN
american_scientific_journal-3082	93	9	of	of	ADP
american_scientific_journal-3082	93	10	accounting	accounting	NOUN
american_scientific_journal-3082	93	11	and	and	CCONJ
american_scientific_journal-3082	93	12	auditing	auditing	NOUN
american_scientific_journal-3082	93	13	profession	profession	NOUN
american_scientific_journal-3082	93	14	in	in	ADP
american_scientific_journal-3082	93	15	iraq	iraq	PROPN
american_scientific_journal-3082	93	16	.	.	PUNCT
american_scientific_journal-3082	94	1	hinders	hinder	VERB
american_scientific_journal-3082	94	2	the	the	DET
american_scientific_journal-3082	94	3	application	application	NOUN
american_scientific_journal-3082	94	4	of	of	ADP
american_scientific_journal-3082	94	5	international	international	ADJ
american_scientific_journal-3082	94	6	accounting	accounting	NOUN
american_scientific_journal-3082	94	7	standards	standard	NOUN
american_scientific_journal-3082	94	8	in	in	ADP
american_scientific_journal-3082	94	9	iraq	iraq	PROPN
american_scientific_journal-3082	94	10	.	.	PUNCT
american_scientific_journal-3082	95	1	3.73	3.73	NUM
american_scientific_journal-3082	95	2	74.98	74.98	NUM
american_scientific_journal-3082	95	3	10.153	10.153	NUM
american_scientific_journal-3082	95	4	0.000	0.000	NUM
american_scientific_journal-3082	95	5	7	7	NUM
american_scientific_journal-3082	95	6	5	5	NUM
american_scientific_journal-3082	95	7	professional	professional	ADJ
american_scientific_journal-3082	95	8	accounting	accounting	NOUN
american_scientific_journal-3082	95	9	organizations	organization	NOUN
american_scientific_journal-3082	95	10	in	in	ADP
american_scientific_journal-3082	95	11	iraq	iraq	PROPN
american_scientific_journal-3082	95	12	are	be	AUX
american_scientific_journal-3082	95	13	not	not	PART
american_scientific_journal-3082	95	14	interested	interested	ADJ
american_scientific_journal-3082	95	15	in	in	ADP
american_scientific_journal-3082	95	16	applying	apply	VERB
american_scientific_journal-3082	95	17	international	international	ADJ
american_scientific_journal-3082	95	18	accounting	accounting	NOUN
american_scientific_journal-3082	95	19	standards	standard	NOUN
american_scientific_journal-3082	95	20	in	in	ADP
american_scientific_journal-3082	95	21	iraq	iraq	PROPN
american_scientific_journal-3082	95	22	.	.	PUNCT
american_scientific_journal-3082	96	1	3.47	3.47	NUM
american_scientific_journal-3082	96	2	69.87	69.87	NUM
american_scientific_journal-3082	96	3	5.995	5.995	NUM
american_scientific_journal-3082	96	4	0.000	0.000	NUM
american_scientific_journal-3082	96	5	11	11	NUM
american_scientific_journal-3082	96	6	6	6	NUM
american_scientific_journal-3082	96	7	shortage	shortage	NOUN
american_scientific_journal-3082	96	8	of	of	ADP
american_scientific_journal-3082	96	9	qualified	qualified	ADJ
american_scientific_journal-3082	96	10	accounting	accounting	NOUN
american_scientific_journal-3082	96	11	cadre	cadre	NOUN
american_scientific_journal-3082	96	12	to	to	PART
american_scientific_journal-3082	96	13	give	give	VERB
american_scientific_journal-3082	96	14	professional	professional	ADJ
american_scientific_journal-3082	96	15	courses	course	NOUN
american_scientific_journal-3082	96	16	in	in	ADP
american_scientific_journal-3082	96	17	international	international	ADJ
american_scientific_journal-3082	96	18	standards	standard	NOUN
american_scientific_journal-3082	96	19	.	.	PUNCT
american_scientific_journal-3082	97	1	hinders	hinder	VERB
american_scientific_journal-3082	97	2	the	the	DET
american_scientific_journal-3082	97	3	application	application	NOUN
american_scientific_journal-3082	97	4	of	of	ADP
american_scientific_journal-3082	97	5	international	international	ADJ
american_scientific_journal-3082	97	6	accounting	accounting	NOUN
american_scientific_journal-3082	97	7	standards	standard	NOUN
american_scientific_journal-3082	97	8	in	in	ADP
american_scientific_journal-3082	97	9	iraq	iraq	PROPN
american_scientific_journal-3082	97	10	3.85	3.85	NUM
american_scientific_journal-3082	97	11	77.42	77.42	NUM
american_scientific_journal-3082	97	12	12.075	12.075	NUM
american_scientific_journal-3082	97	13	0.000	0.000	NUM
american_scientific_journal-3082	97	14	6	6	NUM
american_scientific_journal-3082	97	15	7	7	NUM
american_scientific_journal-3082	97	16	international	international	ADJ
american_scientific_journal-3082	97	17	accounting	accounting	NOUN
american_scientific_journal-3082	97	18	standards	standard	NOUN
american_scientific_journal-3082	97	19	are	be	AUX
american_scientific_journal-3082	97	20	appropriate	appropriate	ADJ
american_scientific_journal-3082	97	21	to	to	ADP
american_scientific_journal-3082	97	22	the	the	DET
american_scientific_journal-3082	97	23	environment	environment	NOUN
american_scientific_journal-3082	97	24	of	of	ADP
american_scientific_journal-3082	97	25	developed	develop	VERB
american_scientific_journal-3082	97	26	countries	country	NOUN
american_scientific_journal-3082	97	27	and	and	CCONJ
american_scientific_journal-3082	97	28	not	not	PART
american_scientific_journal-3082	97	29	appropriate	appropriate	ADJ
american_scientific_journal-3082	97	30	with	with	ADP
american_scientific_journal-3082	97	31	the	the	DET
american_scientific_journal-3082	97	32	local	local	ADJ
american_scientific_journal-3082	97	33	environment	environment	NOUN
american_scientific_journal-3082	97	34	3.52	3.52	NUM
american_scientific_journal-3082	97	35	70.87	70.87	NUM
american_scientific_journal-3082	97	36	6.171	6.171	NUM
american_scientific_journal-3082	97	37	0.000	0.000	NUM
american_scientific_journal-3082	97	38	9	9	NUM
american_scientific_journal-3082	97	39	8	8	NUM
american_scientific_journal-3082	97	40	the	the	DET
american_scientific_journal-3082	97	41	low	low	NOUN
american_scientific_journal-3082	97	42	of	of	ADP
american_scientific_journal-3082	97	43	the	the	DET
american_scientific_journal-3082	97	44	size	size	NOUN
american_scientific_journal-3082	97	45	and	and	CCONJ
american_scientific_journal-3082	97	46	nature	nature	NOUN
american_scientific_journal-3082	97	47	of	of	ADP
american_scientific_journal-3082	97	48	financial	financial	ADJ
american_scientific_journal-3082	97	49	work	work	NOUN
american_scientific_journal-3082	97	50	in	in	ADP
american_scientific_journal-3082	97	51	companies	company	NOUN
american_scientific_journal-3082	97	52	hinders	hinder	VERB
american_scientific_journal-3082	97	53	the	the	DET
american_scientific_journal-3082	97	54	application	application	NOUN
american_scientific_journal-3082	97	55	of	of	ADP
american_scientific_journal-3082	97	56	international	international	ADJ
american_scientific_journal-3082	97	57	accounting	accounting	NOUN
american_scientific_journal-3082	97	58	standards	standard	NOUN
american_scientific_journal-3082	97	59	3.52	3.52	NUM
american_scientific_journal-3082	97	60	70.78	70.78	NUM
american_scientific_journal-3082	97	61	6.661	6.661	NUM
american_scientific_journal-3082	97	62	0.000	0.000	NUM
american_scientific_journal-3082	97	63	10	10	NUM
american_scientific_journal-3082	97	64	9	9	NUM
american_scientific_journal-3082	97	65	the	the	DET
american_scientific_journal-3082	97	66	high	high	ADJ
american_scientific_journal-3082	97	67	cost	cost	NOUN
american_scientific_journal-3082	97	68	of	of	ADP
american_scientific_journal-3082	97	69	training	training	NOUN
american_scientific_journal-3082	97	70	of	of	ADP
american_scientific_journal-3082	97	71	accountants	accountant	NOUN
american_scientific_journal-3082	97	72	workers	worker	NOUN
american_scientific_journal-3082	97	73	in	in	ADP
american_scientific_journal-3082	97	74	the	the	DET
american_scientific_journal-3082	97	75	financial	financial	ADJ
american_scientific_journal-3082	97	76	section	section	NOUN
american_scientific_journal-3082	97	77	of	of	ADP
american_scientific_journal-3082	97	78	companies	company	NOUN
american_scientific_journal-3082	97	79	.	.	PUNCT
american_scientific_journal-3082	98	1	hinders	hinder	VERB
american_scientific_journal-3082	98	2	the	the	DET
american_scientific_journal-3082	98	3	application	application	NOUN
american_scientific_journal-3082	98	4	of	of	ADP
american_scientific_journal-3082	98	5	international	international	ADJ
american_scientific_journal-3082	98	6	accounting	accounting	NOUN
american_scientific_journal-3082	98	7	standards	standard	NOUN
american_scientific_journal-3082	98	8	3.29	3.29	NUM
american_scientific_journal-3082	98	9	66.09	66.09	NUM
american_scientific_journal-3082	98	10	3.552	3.552	NUM
american_scientific_journal-3082	98	11	0.000	0.000	NUM
american_scientific_journal-3082	98	12	12	12	NUM
american_scientific_journal-3082	98	13	10	10	NUM
american_scientific_journal-3082	98	14	non	non	ADJ
american_scientific_journal-3082	98	15	understanding	understanding	NOUN
american_scientific_journal-3082	98	16	of	of	ADP
american_scientific_journal-3082	98	17	the	the	DET
american_scientific_journal-3082	98	18	importance	importance	NOUN
american_scientific_journal-3082	98	19	and	and	CCONJ
american_scientific_journal-3082	98	20	features	feature	NOUN
american_scientific_journal-3082	98	21	of	of	ADP
american_scientific_journal-3082	98	22	applying	apply	VERB
american_scientific_journal-3082	98	23	international	international	ADJ
american_scientific_journal-3082	98	24	3.92	3.92	NUM
american_scientific_journal-3082	98	25	78.75	78.75	NUM
american_scientific_journal-3082	98	26	15.399	15.399	NUM
american_scientific_journal-3082	98	27	0.000	0.000	NUM
american_scientific_journal-3082	98	28	3	3	NUM
american_scientific_journal-3082	98	29	american	american	ADJ
american_scientific_journal-3082	98	30	scientific	scientific	ADJ
american_scientific_journal-3082	98	31	research	research	NOUN
american_scientific_journal-3082	98	32	journal	journal	NOUN
american_scientific_journal-3082	98	33	for	for	ADP
american_scientific_journal-3082	98	34	engineering	engineering	NOUN
american_scientific_journal-3082	98	35	,	,	PUNCT
american_scientific_journal-3082	98	36	technology	technology	NOUN
american_scientific_journal-3082	98	37	,	,	PUNCT
american_scientific_journal-3082	98	38	and	and	CCONJ
american_scientific_journal-3082	98	39	sciences	science	NOUN
american_scientific_journal-3082	98	40	(	(	PUNCT
american_scientific_journal-3082	98	41	asrjets	asrjet	NOUN
american_scientific_journal-3082	98	42	)	)	PUNCT
american_scientific_journal-3082	98	43	(	(	PUNCT
american_scientific_journal-3082	98	44	2017	2017	NUM
american_scientific_journal-3082	98	45	)	)	PUNCT
american_scientific_journal-3082	98	46	volume	volume	NOUN
american_scientific_journal-3082	98	47	32	32	NUM
american_scientific_journal-3082	98	48	,	,	PUNCT
american_scientific_journal-3082	98	49	no	no	DET
american_scientific_journal-3082	98	50	1	1	NUM
american_scientific_journal-3082	98	51	,	,	PUNCT
american_scientific_journal-3082	98	52	pp	pp	ADV
american_scientific_journal-3082	98	53	243	243	NUM
american_scientific_journal-3082	98	54	-	-	SYM
american_scientific_journal-3082	98	55	265	265	NUM
american_scientific_journal-3082	98	56	256	256	NUM
american_scientific_journal-3082	98	57	accounting	accounting	NOUN
american_scientific_journal-3082	98	58	standards	standard	NOUN
american_scientific_journal-3082	98	59	.hinders	.hinder	VERB
american_scientific_journal-3082	98	60	the	the	DET
american_scientific_journal-3082	98	61	application	application	NOUN
american_scientific_journal-3082	98	62	of	of	ADP
american_scientific_journal-3082	98	63	international	international	ADJ
american_scientific_journal-3082	98	64	accounting	accounting	NOUN
american_scientific_journal-3082	98	65	standards	standard	NOUN
american_scientific_journal-3082	98	66	11	11	NUM
american_scientific_journal-3082	98	67	nonavailability	nonavailability	NOUN
american_scientific_journal-3082	98	68	of	of	ADP
american_scientific_journal-3082	98	69	effective	effective	ADJ
american_scientific_journal-3082	98	70	internal	internal	ADJ
american_scientific_journal-3082	98	71	control	control	NOUN
american_scientific_journal-3082	98	72	system	system	NOUN
american_scientific_journal-3082	98	73	in	in	ADP
american_scientific_journal-3082	98	74	the	the	DET
american_scientific_journal-3082	98	75	company	company	NOUN
american_scientific_journal-3082	98	76	.	.	PUNCT
american_scientific_journal-3082	99	1	hinders	hinder	VERB
american_scientific_journal-3082	99	2	the	the	DET
american_scientific_journal-3082	99	3	application	application	NOUN
american_scientific_journal-3082	99	4	of	of	ADP
american_scientific_journal-3082	99	5	international	international	ADJ
american_scientific_journal-3082	99	6	accounting	accounting	NOUN
american_scientific_journal-3082	99	7	standards	standard	NOUN
american_scientific_journal-3082	99	8	in	in	ADP
american_scientific_journal-3082	99	9	iraq	iraq	PROPN
american_scientific_journal-3082	99	10	3.73	3.73	NUM
american_scientific_journal-3082	99	11	74.95	74.95	NUM
american_scientific_journal-3082	99	12	10.022	10.022	NUM
american_scientific_journal-3082	99	13	0.000	0.000	NUM
american_scientific_journal-3082	99	14	8	8	NUM
american_scientific_journal-3082	99	15	12	12	NUM
american_scientific_journal-3082	99	16	non	non	X
american_scientific_journal-3082	99	17	–	–	PUNCT
american_scientific_journal-3082	99	18	desire	desire	NOUN
american_scientific_journal-3082	99	19	of	of	ADP
american_scientific_journal-3082	99	20	the	the	DET
american_scientific_journal-3082	99	21	administrations	administration	NOUN
american_scientific_journal-3082	99	22	in	in	ADP
american_scientific_journal-3082	99	23	show	show	NOUN
american_scientific_journal-3082	99	24	of	of	ADP
american_scientific_journal-3082	99	25	the	the	DET
american_scientific_journal-3082	99	26	real	real	ADJ
american_scientific_journal-3082	99	27	financial	financial	ADJ
american_scientific_journal-3082	99	28	center	center	NOUN
american_scientific_journal-3082	99	29	of	of	ADP
american_scientific_journal-3082	99	30	companies	company	NOUN
american_scientific_journal-3082	99	31	.	.	PUNCT
american_scientific_journal-3082	100	1	hinders	hinder	VERB
american_scientific_journal-3082	100	2	the	the	DET
american_scientific_journal-3082	100	3	application	application	NOUN
american_scientific_journal-3082	100	4	of	of	ADP
american_scientific_journal-3082	100	5	international	international	ADJ
american_scientific_journal-3082	100	6	accounting	accounting	NOUN
american_scientific_journal-3082	100	7	standards	standard	NOUN
american_scientific_journal-3082	100	8	in	in	ADP
american_scientific_journal-3082	100	9	iraq	iraq	PROPN
american_scientific_journal-3082	100	10	3.85	3.85	NUM
american_scientific_journal-3082	100	11	77.42	77.42	NUM
american_scientific_journal-3082	100	12	13.134	13.134	NUM
american_scientific_journal-3082	100	13	0.000	0.000	NUM
american_scientific_journal-3082	100	14	6	6	NUM
american_scientific_journal-3082	100	15	13	13	NUM
american_scientific_journal-3082	100	16	nonsatisfaction	nonsatisfaction	NOUN
american_scientific_journal-3082	100	17	of	of	ADP
american_scientific_journal-3082	100	18	the	the	DET
american_scientific_journal-3082	100	19	company	company	NOUN
american_scientific_journal-3082	100	20	’s	’s	PART
american_scientific_journal-3082	100	21	management	management	NOUN
american_scientific_journal-3082	100	22	by	by	ADP
american_scientific_journal-3082	100	23	importance	importance	NOUN
american_scientific_journal-3082	100	24	of	of	ADP
american_scientific_journal-3082	100	25	applying	apply	VERB
american_scientific_journal-3082	100	26	of	of	ADP
american_scientific_journal-3082	100	27	standards	standard	NOUN
american_scientific_journal-3082	100	28	,	,	PUNCT
american_scientific_journal-3082	100	29	worked	work	VERB
american_scientific_journal-3082	100	30	on	on	ADP
american_scientific_journal-3082	100	31	hinders	hinder	NOUN
american_scientific_journal-3082	100	32	the	the	DET
american_scientific_journal-3082	100	33	application	application	NOUN
american_scientific_journal-3082	100	34	of	of	ADP
american_scientific_journal-3082	100	35	international	international	ADJ
american_scientific_journal-3082	100	36	accounting	accounting	NOUN
american_scientific_journal-3082	100	37	3.87	3.87	NUM
american_scientific_journal-3082	100	38	77.86	77.86	NUM
american_scientific_journal-3082	100	39	12.129	12.129	NUM
american_scientific_journal-3082	100	40	0.000	0.000	NUM
american_scientific_journal-3082	100	41	5	5	NUM
american_scientific_journal-3082	100	42	14	14	NUM
american_scientific_journal-3082	100	43	the	the	DET
american_scientific_journal-3082	100	44	weakness	weakness	NOUN
american_scientific_journal-3082	100	45	of	of	ADP
american_scientific_journal-3082	100	46	accounting	accounting	NOUN
american_scientific_journal-3082	100	47	,	,	PUNCT
american_scientific_journal-3082	100	48	computer	computer	NOUN
american_scientific_journal-3082	100	49	program	program	NOUN
american_scientific_journal-3082	100	50	in	in	ADP
american_scientific_journal-3082	100	51	the	the	DET
american_scientific_journal-3082	100	52	iraqi	iraqi	ADJ
american_scientific_journal-3082	100	53	environment	environment	NOUN
american_scientific_journal-3082	100	54	.	.	PUNCT
american_scientific_journal-3082	101	1	hinders	hinder	VERB
american_scientific_journal-3082	101	2	the	the	DET
american_scientific_journal-3082	101	3	application	application	NOUN
american_scientific_journal-3082	101	4	of	of	ADP
american_scientific_journal-3082	101	5	international	international	ADJ
american_scientific_journal-3082	101	6	accounting	accounting	NOUN
american_scientific_journal-3082	101	7	standards	standard	NOUN
american_scientific_journal-3082	101	8	3.01	3.01	NUM
american_scientific_journal-3082	101	9	60.54	60.54	NUM
american_scientific_journal-3082	101	10	0.315	0.315	NUM
american_scientific_journal-3082	101	11	0.000	0.000	NUM
american_scientific_journal-3082	101	12	14	14	NUM
american_scientific_journal-3082	101	13	15	15	NUM
american_scientific_journal-3082	101	14	legal	legal	ADJ
american_scientific_journal-3082	101	15	legislation	legislation	NOUN
american_scientific_journal-3082	101	16	in	in	ADP
american_scientific_journal-3082	101	17	the	the	DET
american_scientific_journal-3082	101	18	iraq	iraq	PROPN
american_scientific_journal-3082	101	19	environment	environment	NOUN
american_scientific_journal-3082	101	20	.	.	PUNCT
american_scientific_journal-3082	102	1	hinders	hinder	VERB
american_scientific_journal-3082	102	2	the	the	DET
american_scientific_journal-3082	102	3	application	application	NOUN
american_scientific_journal-3082	102	4	of	of	ADP
american_scientific_journal-3082	102	5	international	international	ADJ
american_scientific_journal-3082	102	6	accounting	accounting	NOUN
american_scientific_journal-3082	102	7	standards	standard	NOUN
american_scientific_journal-3082	102	8	3.27	3.27	NUM
american_scientific_journal-3082	102	9	65.76	65.76	NUM
american_scientific_journal-3082	102	10	3.620	3.620	NUM
american_scientific_journal-3082	102	11	0.000	0.000	NUM
american_scientific_journal-3082	102	12	13	13	NUM
american_scientific_journal-3082	102	13	all	all	PRON
american_scientific_journal-3082	102	14	paragraphs	paragraph	VERB
american_scientific_journal-3082	102	15	3.68	3.68	NUM
american_scientific_journal-3082	102	16	74.06	74.06	NUM
american_scientific_journal-3082	102	17	21.975	21.975	NUM
american_scientific_journal-3082	102	18	0.000	0.000	NUM
american_scientific_journal-3082	102	19	t	t	NOUN
american_scientific_journal-3082	102	20	value	value	NOUN
american_scientific_journal-3082	102	21	at	at	ADP
american_scientific_journal-3082	102	22	degree	degree	NOUN
american_scientific_journal-3082	102	23	freedom	freedom	NOUN
american_scientific_journal-3082	102	24	179	179	NUM
american_scientific_journal-3082	102	25	and	and	CCONJ
american_scientific_journal-3082	102	26	significance	significance	NOUN
american_scientific_journal-3082	102	27	0.05	0.05	NUM
american_scientific_journal-3082	102	28	is	be	AUX
american_scientific_journal-3082	102	29	1.79	1.79	NUM
american_scientific_journal-3082	102	30	from	from	ADP
american_scientific_journal-3082	102	31	the	the	DET
american_scientific_journal-3082	102	32	results	result	NOUN
american_scientific_journal-3082	102	33	in	in	ADP
american_scientific_journal-3082	102	34	a	a	DET
american_scientific_journal-3082	102	35	table	table	NOUN
american_scientific_journal-3082	102	36	(	(	PUNCT
american_scientific_journal-3082	102	37	2	2	NUM
american_scientific_journal-3082	102	38	)	)	PUNCT
american_scientific_journal-3082	102	39	,	,	PUNCT
american_scientific_journal-3082	102	40	we	we	PRON
american_scientific_journal-3082	102	41	see	see	VERB
american_scientific_journal-3082	102	42	arithmetic	arithmetic	ADJ
american_scientific_journal-3082	102	43	mean	mean	NOUN
american_scientific_journal-3082	102	44	for	for	ADP
american_scientific_journal-3082	102	45	total	total	ADJ
american_scientific_journal-3082	102	46	paragraphs	paragraph	NOUN
american_scientific_journal-3082	102	47	is	be	AUX
american_scientific_journal-3082	102	48	3.68	3.68	NUM
american_scientific_journal-3082	102	49	and	and	CCONJ
american_scientific_journal-3082	102	50	calculated	calculate	VERB
american_scientific_journal-3082	102	51	t	t	NOUN
american_scientific_journal-3082	102	52	value	value	NOUN
american_scientific_journal-3082	102	53	is	be	AUX
american_scientific_journal-3082	102	54	equal	equal	ADJ
american_scientific_journal-3082	102	55	to	to	ADP
american_scientific_journal-3082	102	56	21.975	21.975	NUM
american_scientific_journal-3082	102	57	is	be	AUX
american_scientific_journal-3082	102	58	greater	great	ADJ
american_scientific_journal-3082	102	59	than	than	ADP
american_scientific_journal-3082	102	60	table	table	NOUN
american_scientific_journal-3082	102	61	t	t	NOUN
american_scientific_journal-3082	102	62	value	value	NOUN
american_scientific_journal-3082	102	63	which	which	PRON
american_scientific_journal-3082	102	64	is	be	AUX
american_scientific_journal-3082	102	65	equal	equal	ADJ
american_scientific_journal-3082	102	66	to	to	ADP
american_scientific_journal-3082	102	67	1.97	1.97	NUM
american_scientific_journal-3082	102	68	and	and	CCONJ
american_scientific_journal-3082	102	69	the	the	DET
american_scientific_journal-3082	102	70	relative	relative	ADJ
american_scientific_journal-3082	102	71	weight	weight	NOUN
american_scientific_journal-3082	102	72	74.06	74.06	NUM
american_scientific_journal-3082	102	73	is	be	AUX
american_scientific_journal-3082	102	74	greater	great	ADJ
american_scientific_journal-3082	102	75	than	than	ADP
american_scientific_journal-3082	102	76	of	of	ADP
american_scientific_journal-3082	102	77	neutral	neutral	ADJ
american_scientific_journal-3082	102	78	relative	relative	ADJ
american_scientific_journal-3082	102	79	weight	weight	NOUN
american_scientific_journal-3082	102	80	60	60	NUM
american_scientific_journal-3082	102	81	%	%	NOUN
american_scientific_journal-3082	102	82	and	and	CCONJ
american_scientific_journal-3082	102	83	significance	significance	NOUN
american_scientific_journal-3082	102	84	is	be	AUX
american_scientific_journal-3082	102	85	0.000	0.000	NUM
american_scientific_journal-3082	102	86	they	they	PRON
american_scientific_journal-3082	102	87	are	be	AUX
american_scientific_journal-3082	102	88	less	less	ADJ
american_scientific_journal-3082	102	89	than	than	ADP
american_scientific_journal-3082	102	90	0.05	0.05	NUM
american_scientific_journal-3082	102	91	.	.	PUNCT
american_scientific_journal-3082	103	1	therefore	therefore	ADV
american_scientific_journal-3082	103	2	,	,	PUNCT
american_scientific_journal-3082	103	3	accept	accept	VERB
american_scientific_journal-3082	103	4	the	the	DET
american_scientific_journal-3082	103	5	hypotheses	hypothesis	NOUN
american_scientific_journal-3082	103	6	,	,	PUNCT
american_scientific_journal-3082	103	7	where	where	SCONJ
american_scientific_journal-3082	103	8	this	this	PRON
american_scientific_journal-3082	103	9	indicates	indicate	VERB
american_scientific_journal-3082	103	10	that	that	SCONJ
american_scientific_journal-3082	103	11	the	the	DET
american_scientific_journal-3082	103	12	accounting	accounting	NOUN
american_scientific_journal-3082	103	13	environment	environment	NOUN
american_scientific_journal-3082	103	14	in	in	ADP
american_scientific_journal-3082	103	15	iraq	iraq	PROPN
american_scientific_journal-3082	103	16	suitable	suitable	ADJ
american_scientific_journal-3082	103	17	for	for	ADP
american_scientific_journal-3082	103	18	applying	apply	VERB
american_scientific_journal-3082	103	19	international	international	ADJ
american_scientific_journal-3082	103	20	accounting	accounting	NOUN
american_scientific_journal-3082	103	21	standards	standard	NOUN
american_scientific_journal-3082	103	22	,	,	PUNCT
american_scientific_journal-3082	103	23	this	this	DET
american_scientific_journal-3082	103	24	support	support	NOUN
american_scientific_journal-3082	103	25	correct	correct	ADJ
american_scientific_journal-3082	103	26	of	of	ADP
american_scientific_journal-3082	103	27	first	first	ADJ
american_scientific_journal-3082	103	28	hypotheses	hypothesis	NOUN
american_scientific_journal-3082	103	29	testing	testing	NOUN
american_scientific_journal-3082	103	30	of	of	ADP
american_scientific_journal-3082	103	31	second	second	ADJ
american_scientific_journal-3082	103	32	hypotheses	hypothesis	NOUN
american_scientific_journal-3082	103	33	:	:	PUNCT
american_scientific_journal-3082	103	34	there	there	PRON
american_scientific_journal-3082	103	35	are	be	VERB
american_scientific_journal-3082	103	36	role	role	NOUN
american_scientific_journal-3082	103	37	for	for	ADP
american_scientific_journal-3082	103	38	iraqi	iraqi	ADJ
american_scientific_journal-3082	103	39	universities	university	NOUN
american_scientific_journal-3082	103	40	and	and	CCONJ
american_scientific_journal-3082	103	41	institutes	institute	NOUN
american_scientific_journal-3082	103	42	in	in	ADP
american_scientific_journal-3082	103	43	adopting	adopt	VERB
american_scientific_journal-3082	103	44	international	international	ADJ
american_scientific_journal-3082	103	45	american	american	ADJ
american_scientific_journal-3082	103	46	scientific	scientific	ADJ
american_scientific_journal-3082	103	47	research	research	NOUN
american_scientific_journal-3082	103	48	journal	journal	NOUN
american_scientific_journal-3082	103	49	for	for	ADP
american_scientific_journal-3082	103	50	engineering	engineering	NOUN
american_scientific_journal-3082	103	51	,	,	PUNCT
american_scientific_journal-3082	103	52	technology	technology	NOUN
american_scientific_journal-3082	103	53	,	,	PUNCT
american_scientific_journal-3082	103	54	and	and	CCONJ
american_scientific_journal-3082	103	55	sciences	science	NOUN
american_scientific_journal-3082	103	56	(	(	PUNCT
american_scientific_journal-3082	103	57	asrjets	asrjet	NOUN
american_scientific_journal-3082	103	58	)	)	PUNCT
american_scientific_journal-3082	103	59	(	(	PUNCT
american_scientific_journal-3082	103	60	2017	2017	NUM
american_scientific_journal-3082	103	61	)	)	PUNCT
american_scientific_journal-3082	103	62	volume	volume	NOUN
american_scientific_journal-3082	103	63	32	32	NUM
american_scientific_journal-3082	103	64	,	,	PUNCT
american_scientific_journal-3082	103	65	no	no	DET
american_scientific_journal-3082	103	66	1	1	NUM
american_scientific_journal-3082	103	67	,	,	PUNCT
american_scientific_journal-3082	103	68	pp	pp	ADV
american_scientific_journal-3082	103	69	243	243	NUM
american_scientific_journal-3082	103	70	-	-	SYM
american_scientific_journal-3082	103	71	265	265	NUM
american_scientific_journal-3082	103	72	257	257	NUM
american_scientific_journal-3082	103	73	accounting	accounting	NOUN
american_scientific_journal-3082	103	74	standards	standard	NOUN
american_scientific_journal-3082	103	75	table	table	VERB
american_scientific_journal-3082	103	76	3	3	NUM
american_scientific_journal-3082	103	77	:	:	PUNCT
american_scientific_journal-3082	103	78	statistical	statistical	ADJ
american_scientific_journal-3082	103	79	analysis	analysis	NOUN
american_scientific_journal-3082	103	80	of	of	ADP
american_scientific_journal-3082	103	81	paragraphs	paragraph	NOUN
american_scientific_journal-3082	103	82	of	of	ADP
american_scientific_journal-3082	103	83	second	second	ADJ
american_scientific_journal-3082	103	84	hypotheses	hypothesis	NOUN
american_scientific_journal-3082	103	85	paragraph	paragraph	NOUN
american_scientific_journal-3082	103	86	arithmetic	arithmetic	ADJ
american_scientific_journal-3082	103	87	mean	mean	NOUN
american_scientific_journal-3082	103	88	relative	relative	ADJ
american_scientific_journal-3082	103	89	weight	weight	NOUN
american_scientific_journal-3082	103	90	value	value	NOUN
american_scientific_journal-3082	103	91	of	of	ADP
american_scientific_journal-3082	103	92	t	t	PROPN
american_scientific_journal-3082	103	93	significance	significance	NOUN
american_scientific_journal-3082	103	94	arrangement	arrangement	NOUN
american_scientific_journal-3082	103	95	1	1	NUM
american_scientific_journal-3082	103	96	the	the	DET
american_scientific_journal-3082	103	97	inclusion	inclusion	NOUN
american_scientific_journal-3082	103	98	of	of	ADP
american_scientific_journal-3082	103	99	accounting	accounting	NOUN
american_scientific_journal-3082	103	100	curricula	curricula	NOUN
american_scientific_journal-3082	103	101	in	in	ADP
american_scientific_journal-3082	103	102	iraqi	iraqi	ADJ
american_scientific_journal-3082	103	103	universities	university	NOUN
american_scientific_journal-3082	103	104	and	and	CCONJ
american_scientific_journal-3082	103	105	institutes	institute	NOUN
american_scientific_journal-3082	103	106	for	for	ADP
american_scientific_journal-3082	103	107	subjects	subject	NOUN
american_scientific_journal-3082	103	108	of	of	ADP
american_scientific_journal-3082	103	109	international	international	ADJ
american_scientific_journal-3082	103	110	accounting	accounting	NOUN
american_scientific_journal-3082	103	111	and	and	CCONJ
american_scientific_journal-3082	103	112	their	their	PRON
american_scientific_journal-3082	103	113	standards	standard	NOUN
american_scientific_journal-3082	103	114	are	be	AUX
american_scientific_journal-3082	103	115	contributing	contribute	VERB
american_scientific_journal-3082	103	116	and	and	CCONJ
american_scientific_journal-3082	103	117	adoption	adoption	NOUN
american_scientific_journal-3082	103	118	and	and	CCONJ
american_scientific_journal-3082	103	119	application	application	NOUN
american_scientific_journal-3082	103	120	of	of	ADP
american_scientific_journal-3082	103	121	these	these	DET
american_scientific_journal-3082	103	122	standards	standard	NOUN
american_scientific_journal-3082	103	123	by	by	ADP
american_scientific_journal-3082	103	124	companies	company	NOUN
american_scientific_journal-3082	103	125	4.26	4.26	NUM
american_scientific_journal-3082	103	126	85.54	85.54	NUM
american_scientific_journal-3082	103	127	23.641	23.641	NUM
american_scientific_journal-3082	103	128	0.000	0.000	NUM
american_scientific_journal-3082	103	129	4	4	NUM
american_scientific_journal-3082	103	130	2	2	NUM
american_scientific_journal-3082	103	131	providing	provide	VERB
american_scientific_journal-3082	103	132	academic	academic	ADJ
american_scientific_journal-3082	103	133	cadre	cadre	NOUN
american_scientific_journal-3082	103	134	specialized	specialize	VERB
american_scientific_journal-3082	103	135	in	in	ADP
american_scientific_journal-3082	103	136	international	international	ADJ
american_scientific_journal-3082	103	137	accounting	accounting	NOUN
american_scientific_journal-3082	103	138	and	and	CCONJ
american_scientific_journal-3082	103	139	their	their	PRON
american_scientific_journal-3082	103	140	standards	standard	NOUN
american_scientific_journal-3082	103	141	contributing	contribute	VERB
american_scientific_journal-3082	103	142	and	and	CCONJ
american_scientific_journal-3082	103	143	adoption	adoption	NOUN
american_scientific_journal-3082	103	144	and	and	CCONJ
american_scientific_journal-3082	103	145	applying	apply	VERB
american_scientific_journal-3082	103	146	of	of	ADP
american_scientific_journal-3082	103	147	international	international	ADJ
american_scientific_journal-3082	103	148	accounting	accounting	NOUN
american_scientific_journal-3082	103	149	standards	standard	NOUN
american_scientific_journal-3082	103	150	4.36	4.36	NUM
american_scientific_journal-3082	103	151	87.54	87.54	NUM
american_scientific_journal-3082	103	152	27.257	27.257	NUM
american_scientific_journal-3082	103	153	0.000	0.000	NUM
american_scientific_journal-3082	103	154	1	1	NUM
american_scientific_journal-3082	103	155	3	3	NUM
american_scientific_journal-3082	103	156	to	to	PART
american_scientific_journal-3082	103	157	sensitize	sensitize	VERB
american_scientific_journal-3082	103	158	students	student	NOUN
american_scientific_journal-3082	103	159	to	to	ADP
american_scientific_journal-3082	103	160	the	the	DET
american_scientific_journal-3082	103	161	importance	importance	NOUN
american_scientific_journal-3082	103	162	of	of	ADP
american_scientific_journal-3082	103	163	adopting	adopt	VERB
american_scientific_journal-3082	103	164	and	and	CCONJ
american_scientific_journal-3082	103	165	applying	apply	VERB
american_scientific_journal-3082	103	166	international	international	ADJ
american_scientific_journal-3082	103	167	accounting	accounting	NOUN
american_scientific_journal-3082	103	168	standards	standard	NOUN
american_scientific_journal-3082	103	169	4.20	4.20	NUM
american_scientific_journal-3082	103	170	86.09	86.09	NUM
american_scientific_journal-3082	103	171	28.376	28.376	NUM
american_scientific_journal-3082	103	172	0.000	0.000	NUM
american_scientific_journal-3082	103	173	2	2	NUM
american_scientific_journal-3082	103	174	4	4	NUM
american_scientific_journal-3082	103	175	providing	provide	VERB
american_scientific_journal-3082	103	176	the	the	DET
american_scientific_journal-3082	103	177	books	book	NOUN
american_scientific_journal-3082	103	178	and	and	CCONJ
american_scientific_journal-3082	103	179	journals	journal	NOUN
american_scientific_journal-3082	103	180	on	on	ADP
american_scientific_journal-3082	103	181	international	international	ADJ
american_scientific_journal-3082	103	182	accounting	accounting	NOUN
american_scientific_journal-3082	103	183	methodologies	methodology	NOUN
american_scientific_journal-3082	103	184	and	and	CCONJ
american_scientific_journal-3082	103	185	their	their	PRON
american_scientific_journal-3082	103	186	standards	standard	NOUN
american_scientific_journal-3082	103	187	contribute	contribute	VERB
american_scientific_journal-3082	103	188	in	in	ADP
american_scientific_journal-3082	103	189	published	publish	VERB
american_scientific_journal-3082	103	190	of	of	ADP
american_scientific_journal-3082	103	191	scientific	scientific	ADJ
american_scientific_journal-3082	103	192	knowledge	knowledge	NOUN
american_scientific_journal-3082	103	193	and	and	CCONJ
american_scientific_journal-3082	103	194	importance	importance	NOUN
american_scientific_journal-3082	103	195	adopted	adopt	VERB
american_scientific_journal-3082	103	196	and	and	CCONJ
american_scientific_journal-3082	103	197	applying	apply	VERB
american_scientific_journal-3082	103	198	those	those	DET
american_scientific_journal-3082	103	199	standards	standard	NOUN
american_scientific_journal-3082	103	200	4.25	4.25	NUM
american_scientific_journal-3082	103	201	85.42	85.42	NUM
american_scientific_journal-3082	103	202	20.209	20.209	NUM
american_scientific_journal-3082	103	203	0.000	0.000	NUM
american_scientific_journal-3082	103	204	5	5	NUM
american_scientific_journal-3082	103	205	5	5	NUM
american_scientific_journal-3082	103	206	increase	increase	NOUN
american_scientific_journal-3082	103	207	academic	academic	ADJ
american_scientific_journal-3082	103	208	interest	interest	NOUN
american_scientific_journal-3082	103	209	in	in	ADP
american_scientific_journal-3082	103	210	international	international	ADJ
american_scientific_journal-3082	103	211	accounting	accounting	NOUN
american_scientific_journal-3082	103	212	and	and	CCONJ
american_scientific_journal-3082	103	213	standards	standard	NOUN
american_scientific_journal-3082	103	214	through	through	ADP
american_scientific_journal-3082	103	215	increased	increase	VERB
american_scientific_journal-3082	103	216	the	the	DET
american_scientific_journal-3082	103	217	scientific	scientific	ADJ
american_scientific_journal-3082	103	218	papers	paper	NOUN
american_scientific_journal-3082	103	219	and	and	CCONJ
american_scientific_journal-3082	103	220	article	article	NOUN
american_scientific_journal-3082	103	221	in	in	ADP
american_scientific_journal-3082	103	222	field	field	NOUN
american_scientific_journal-3082	103	223	of	of	ADP
american_scientific_journal-3082	103	224	international	international	ADJ
american_scientific_journal-3082	103	225	accounting	accounting	NOUN
american_scientific_journal-3082	103	226	contribute	contribute	NOUN
american_scientific_journal-3082	103	227	in	in	ADP
american_scientific_journal-3082	103	228	their	their	PRON
american_scientific_journal-3082	103	229	adaptation	adaptation	NOUN
american_scientific_journal-3082	103	230	4.26	4.26	NUM
american_scientific_journal-3082	103	231	85.65	85.65	NUM
american_scientific_journal-3082	103	232	21.521	21.521	NUM
american_scientific_journal-3082	103	233	0.000	0.000	NUM
american_scientific_journal-3082	103	234	3	3	NUM
american_scientific_journal-3082	103	235	american	american	ADJ
american_scientific_journal-3082	103	236	scientific	scientific	ADJ
american_scientific_journal-3082	103	237	research	research	NOUN
american_scientific_journal-3082	103	238	journal	journal	NOUN
american_scientific_journal-3082	103	239	for	for	ADP
american_scientific_journal-3082	103	240	engineering	engineering	NOUN
american_scientific_journal-3082	103	241	,	,	PUNCT
american_scientific_journal-3082	103	242	technology	technology	NOUN
american_scientific_journal-3082	103	243	,	,	PUNCT
american_scientific_journal-3082	103	244	and	and	CCONJ
american_scientific_journal-3082	103	245	sciences	science	NOUN
american_scientific_journal-3082	103	246	(	(	PUNCT
american_scientific_journal-3082	103	247	asrjets	asrjet	NOUN
american_scientific_journal-3082	103	248	)	)	PUNCT
american_scientific_journal-3082	103	249	(	(	PUNCT
american_scientific_journal-3082	103	250	2017	2017	NUM
american_scientific_journal-3082	103	251	)	)	PUNCT
american_scientific_journal-3082	103	252	volume	volume	NOUN
american_scientific_journal-3082	103	253	32	32	NUM
american_scientific_journal-3082	103	254	,	,	PUNCT
american_scientific_journal-3082	103	255	no	no	DET
american_scientific_journal-3082	103	256	1	1	NUM
american_scientific_journal-3082	103	257	,	,	PUNCT
american_scientific_journal-3082	103	258	pp	pp	ADV
american_scientific_journal-3082	103	259	243	243	NUM
american_scientific_journal-3082	103	260	-	-	SYM
american_scientific_journal-3082	103	261	265	265	NUM
american_scientific_journal-3082	103	262	258	258	NUM
american_scientific_journal-3082	103	263	6	6	NUM
american_scientific_journal-3082	103	264	universities	university	NOUN
american_scientific_journal-3082	103	265	are	be	AUX
american_scientific_journal-3082	103	266	working	work	VERB
american_scientific_journal-3082	103	267	on	on	ADP
american_scientific_journal-3082	103	268	graduating	graduate	VERB
american_scientific_journal-3082	103	269	more	more	ADJ
american_scientific_journal-3082	103	270	students	student	NOUN
american_scientific_journal-3082	103	271	who	who	PRON
american_scientific_journal-3082	103	272	are	be	AUX
american_scientific_journal-3082	103	273	scientifically	scientifically	ADV
american_scientific_journal-3082	103	274	and	and	CCONJ
american_scientific_journal-3082	103	275	practically	practically	ADV
american_scientific_journal-3082	103	276	qualified	qualified	ADJ
american_scientific_journal-3082	103	277	in	in	ADP
american_scientific_journal-3082	103	278	the	the	DET
american_scientific_journal-3082	103	279	field	field	NOUN
american_scientific_journal-3082	103	280	of	of	ADP
american_scientific_journal-3082	103	281	international	international	ADJ
american_scientific_journal-3082	103	282	accounting	accounting	NOUN
american_scientific_journal-3082	103	283	and	and	CCONJ
american_scientific_journal-3082	103	284	contribute	contribute	VERB
american_scientific_journal-3082	103	285	to	to	ADP
american_scientific_journal-3082	103	286	their	their	PRON
american_scientific_journal-3082	103	287	adoption	adoption	NOUN
american_scientific_journal-3082	103	288	.	.	PUNCT
american_scientific_journal-3082	104	1	3.22	3.22	NUM
american_scientific_journal-3082	104	2	64.87	64.87	NUM
american_scientific_journal-3082	104	3	2.823	2.823	NUM
american_scientific_journal-3082	104	4	0.000	0.000	NUM
american_scientific_journal-3082	104	5	8	8	NUM
american_scientific_journal-3082	104	6	7	7	NUM
american_scientific_journal-3082	104	7	issuance	issuance	NOUN
american_scientific_journal-3082	104	8	of	of	ADP
american_scientific_journal-3082	104	9	the	the	DET
american_scientific_journal-3082	104	10	books	book	NOUN
american_scientific_journal-3082	104	11	and	and	CCONJ
american_scientific_journal-3082	104	12	publications	publication	NOUN
american_scientific_journal-3082	104	13	are	be	AUX
american_scientific_journal-3082	104	14	support	support	NOUN
american_scientific_journal-3082	104	15	of	of	ADP
american_scientific_journal-3082	104	16	international	international	ADJ
american_scientific_journal-3082	104	17	accounting	accounting	NOUN
american_scientific_journal-3082	104	18	and	and	CCONJ
american_scientific_journal-3082	104	19	their	their	PRON
american_scientific_journal-3082	104	20	standards	standard	NOUN
american_scientific_journal-3082	104	21	are	be	AUX
american_scientific_journal-3082	104	22	contributing	contribute	VERB
american_scientific_journal-3082	104	23	in	in	ADP
american_scientific_journal-3082	104	24	operation	operation	NOUN
american_scientific_journal-3082	104	25	of	of	ADP
american_scientific_journal-3082	104	26	adoption	adoption	NOUN
american_scientific_journal-3082	104	27	of	of	ADP
american_scientific_journal-3082	104	28	these	these	DET
american_scientific_journal-3082	104	29	standards	standard	NOUN
american_scientific_journal-3082	104	30	3.90	3.90	NUM
american_scientific_journal-3082	104	31	78.31	78.31	NUM
american_scientific_journal-3082	104	32	15.034	15.034	NUM
american_scientific_journal-3082	104	33	0.000	0.000	NUM
american_scientific_journal-3082	104	34	7	7	NUM
american_scientific_journal-3082	104	35	8	8	NUM
american_scientific_journal-3082	104	36	the	the	DET
american_scientific_journal-3082	104	37	establishment	establishment	NOUN
american_scientific_journal-3082	104	38	of	of	ADP
american_scientific_journal-3082	104	39	conferences	conference	NOUN
american_scientific_journal-3082	104	40	,	,	PUNCT
american_scientific_journal-3082	104	41	scientific	scientific	ADJ
american_scientific_journal-3082	104	42	seminars	seminar	NOUN
american_scientific_journal-3082	104	43	and	and	CCONJ
american_scientific_journal-3082	104	44	applied	apply	VERB
american_scientific_journal-3082	104	45	workshops	workshop	NOUN
american_scientific_journal-3082	104	46	on	on	ADP
american_scientific_journal-3082	104	47	international	international	ADJ
american_scientific_journal-3082	104	48	accounting	accounting	NOUN
american_scientific_journal-3082	104	49	standards	standard	NOUN
american_scientific_journal-3082	104	50	will	will	AUX
american_scientific_journal-3082	104	51	contributing	contribute	VERB
american_scientific_journal-3082	104	52	to	to	ADP
american_scientific_journal-3082	104	53	the	the	DET
american_scientific_journal-3082	104	54	process	process	NOUN
american_scientific_journal-3082	104	55	of	of	ADP
american_scientific_journal-3082	104	56	their	their	PRON
american_scientific_journal-3082	104	57	adoption	adoption	NOUN
american_scientific_journal-3082	104	58	4.23	4.23	NUM
american_scientific_journal-3082	104	59	85.01	85.01	NUM
american_scientific_journal-3082	104	60	22.370	22.370	NUM
american_scientific_journal-3082	104	61	0.000	0.000	NUM
american_scientific_journal-3082	104	62	6	6	NUM
american_scientific_journal-3082	104	63	9	9	NUM
american_scientific_journal-3082	104	64	there	there	PRON
american_scientific_journal-3082	104	65	are	be	VERB
american_scientific_journal-3082	104	66	curricula	curricula	NOUN
american_scientific_journal-3082	104	67	and	and	CCONJ
american_scientific_journal-3082	104	68	hours	hour	NOUN
american_scientific_journal-3082	104	69	of	of	ADP
american_scientific_journal-3082	104	70	study	study	NOUN
american_scientific_journal-3082	104	71	lectures	lecture	NOUN
american_scientific_journal-3082	104	72	in	in	ADP
american_scientific_journal-3082	104	73	iraqi	iraqi	ADJ
american_scientific_journal-3082	104	74	universities	university	NOUN
american_scientific_journal-3082	104	75	and	and	CCONJ
american_scientific_journal-3082	104	76	educational	educational	ADJ
american_scientific_journal-3082	104	77	institutes	institute	NOUN
american_scientific_journal-3082	104	78	sufficient	sufficient	ADJ
american_scientific_journal-3082	104	79	to	to	PART
american_scientific_journal-3082	104	80	qualify	qualify	VERB
american_scientific_journal-3082	104	81	students	student	NOUN
american_scientific_journal-3082	104	82	specialized	specialize	VERB
american_scientific_journal-3082	104	83	in	in	ADP
american_scientific_journal-3082	104	84	international	international	ADJ
american_scientific_journal-3082	104	85	accounting	accounting	NOUN
american_scientific_journal-3082	104	86	and	and	CCONJ
american_scientific_journal-3082	104	87	standards	standard	NOUN
american_scientific_journal-3082	104	88	3.11	3.11	NUM
american_scientific_journal-3082	104	89	62.54	62.54	NUM
american_scientific_journal-3082	104	90	1.426	1.426	NUM
american_scientific_journal-3082	104	91	0.000	0.000	NUM
american_scientific_journal-3082	104	92	9	9	NUM
american_scientific_journal-3082	104	93	all	all	PRON
american_scientific_journal-3082	104	94	paragraphs	paragraph	VERB
american_scientific_journal-3082	104	95	3.99	3.99	NUM
american_scientific_journal-3082	104	96	80.11	80.11	NUM
american_scientific_journal-3082	104	97	27.160	27.160	NUM
american_scientific_journal-3082	104	98	0.000	0.000	NUM
american_scientific_journal-3082	104	99	t	t	NOUN
american_scientific_journal-3082	104	100	value	value	NOUN
american_scientific_journal-3082	104	101	at	at	ADP
american_scientific_journal-3082	104	102	degree	degree	NOUN
american_scientific_journal-3082	104	103	freedom	freedom	NOUN
american_scientific_journal-3082	104	104	179	179	NUM
american_scientific_journal-3082	104	105	and	and	CCONJ
american_scientific_journal-3082	104	106	significance	significance	NOUN
american_scientific_journal-3082	104	107	0.05	0.05	NUM
american_scientific_journal-3082	104	108	is	be	AUX
american_scientific_journal-3082	104	109	1.79	1.79	NUM
american_scientific_journal-3082	104	110	from	from	ADP
american_scientific_journal-3082	104	111	analytical	analytical	ADJ
american_scientific_journal-3082	104	112	results	result	NOUN
american_scientific_journal-3082	104	113	in	in	ADP
american_scientific_journal-3082	104	114	above	above	ADP
american_scientific_journal-3082	104	115	table	table	NOUN
american_scientific_journal-3082	104	116	,	,	PUNCT
american_scientific_journal-3082	104	117	we	we	PRON
american_scientific_journal-3082	104	118	see	see	VERB
american_scientific_journal-3082	104	119	the	the	DET
american_scientific_journal-3082	104	120	arithmetic	arithmetic	ADJ
american_scientific_journal-3082	104	121	mean	mean	NOUN
american_scientific_journal-3082	104	122	for	for	ADP
american_scientific_journal-3082	104	123	all	all	DET
american_scientific_journal-3082	104	124	paragraphs	paragraph	NOUN
american_scientific_journal-3082	104	125	of	of	ADP
american_scientific_journal-3082	104	126	second	second	ADJ
american_scientific_journal-3082	104	127	hypotheses	hypothesis	NOUN
american_scientific_journal-3082	104	128	3.99	3.99	NUM
american_scientific_journal-3082	104	129	and	and	CCONJ
american_scientific_journal-3082	104	130	calculated	calculate	VERB
american_scientific_journal-3082	104	131	of	of	ADP
american_scientific_journal-3082	104	132	t	t	NOUN
american_scientific_journal-3082	104	133	value	value	NOUN
american_scientific_journal-3082	104	134	is	be	AUX
american_scientific_journal-3082	104	135	27.160	27.160	NUM
american_scientific_journal-3082	104	136	,	,	PUNCT
american_scientific_journal-3082	104	137	it	it	PRON
american_scientific_journal-3082	104	138	is	be	AUX
american_scientific_journal-3082	104	139	greater	great	ADJ
american_scientific_journal-3082	104	140	than	than	ADP
american_scientific_journal-3082	104	141	table	table	NOUN
american_scientific_journal-3082	104	142	of	of	ADP
american_scientific_journal-3082	104	143	t	t	NOUN
american_scientific_journal-3082	104	144	value	value	NOUN
american_scientific_journal-3082	104	145	which	which	PRON
american_scientific_journal-3082	104	146	is	be	AUX
american_scientific_journal-3082	104	147	equal	equal	ADJ
american_scientific_journal-3082	104	148	to	to	ADP
american_scientific_journal-3082	104	149	1.97	1.97	NUM
american_scientific_journal-3082	104	150	and	and	CCONJ
american_scientific_journal-3082	104	151	relative	relative	ADJ
american_scientific_journal-3082	104	152	weight	weight	NOUN
american_scientific_journal-3082	104	153	80.11	80.11	NUM
american_scientific_journal-3082	104	154	is	be	AUX
american_scientific_journal-3082	104	155	greater	great	ADJ
american_scientific_journal-3082	104	156	than	than	ADP
american_scientific_journal-3082	104	157	the	the	DET
american_scientific_journal-3082	104	158	neutral	neutral	ADJ
american_scientific_journal-3082	104	159	relative	relative	ADJ
american_scientific_journal-3082	104	160	weight	weight	NOUN
american_scientific_journal-3082	104	161	60	60	NUM
american_scientific_journal-3082	104	162	%	%	NOUN
american_scientific_journal-3082	104	163	and	and	CCONJ
american_scientific_journal-3082	104	164	significance	significance	NOUN
american_scientific_journal-3082	104	165	is	be	AUX
american_scientific_journal-3082	104	166	equal	equal	ADJ
american_scientific_journal-3082	104	167	to	to	ADP
american_scientific_journal-3082	104	168	0.000	0.000	NUM
american_scientific_journal-3082	104	169	.	.	PUNCT
american_scientific_journal-3082	105	1	it	it	PRON
american_scientific_journal-3082	105	2	is	be	AUX
american_scientific_journal-3082	105	3	less	less	ADJ
american_scientific_journal-3082	105	4	than	than	ADP
american_scientific_journal-3082	105	5	0.05	0.05	NUM
american_scientific_journal-3082	105	6	,	,	PUNCT
american_scientific_journal-3082	105	7	this	this	DET
american_scientific_journal-3082	105	8	indicators	indicator	NOUN
american_scientific_journal-3082	105	9	refer	refer	VERB
american_scientific_journal-3082	105	10	to	to	ADP
american_scientific_journal-3082	105	11	the	the	DET
american_scientific_journal-3082	105	12	iraqi	iraqi	ADJ
american_scientific_journal-3082	105	13	university	university	PROPN
american_scientific_journal-3082	105	14	and	and	CCONJ
american_scientific_journal-3082	105	15	institutes	institute	NOUN
american_scientific_journal-3082	105	16	have	have	VERB
american_scientific_journal-3082	105	17	role	role	NOUN
american_scientific_journal-3082	105	18	in	in	ADP
american_scientific_journal-3082	105	19	adopted	adopt	VERB
american_scientific_journal-3082	105	20	international	international	ADJ
american_scientific_journal-3082	105	21	accounting	accounting	NOUN
american_scientific_journal-3082	105	22	standards	standard	NOUN
american_scientific_journal-3082	105	23	by	by	ADP
american_scientific_journal-3082	105	24	way	way	NOUN
american_scientific_journal-3082	105	25	the	the	DET
american_scientific_journal-3082	105	26	focus	focus	NOUN
american_scientific_journal-3082	105	27	on	on	ADP
american_scientific_journal-3082	105	28	it	it	PRON
american_scientific_journal-3082	105	29	in	in	ADP
american_scientific_journal-3082	105	30	educational	educational	ADJ
american_scientific_journal-3082	105	31	subjects	subject	NOUN
american_scientific_journal-3082	105	32	and	and	CCONJ
american_scientific_journal-3082	105	33	providing	provide	VERB
american_scientific_journal-3082	105	34	specialized	specialized	ADJ
american_scientific_journal-3082	105	35	teaching	teaching	NOUN
american_scientific_journal-3082	105	36	cadre	cadre	NOUN
american_scientific_journal-3082	105	37	in	in	ADP
american_scientific_journal-3082	105	38	field	field	NOUN
american_scientific_journal-3082	105	39	of	of	ADP
american_scientific_journal-3082	105	40	international	international	ADJ
american_scientific_journal-3082	105	41	accounting	accounting	NOUN
american_scientific_journal-3082	105	42	and	and	CCONJ
american_scientific_journal-3082	105	43	graduating	graduate	VERB
american_scientific_journal-3082	105	44	students	student	NOUN
american_scientific_journal-3082	105	45	who	who	PRON
american_scientific_journal-3082	105	46	are	be	AUX
american_scientific_journal-3082	105	47	scientifically	scientifically	ADV
american_scientific_journal-3082	105	48	and	and	CCONJ
american_scientific_journal-3082	105	49	practically	practically	ADV
american_scientific_journal-3082	105	50	qualified	qualified	ADJ
american_scientific_journal-3082	105	51	in	in	ADP
american_scientific_journal-3082	105	52	international	international	ADJ
american_scientific_journal-3082	105	53	accounting	accounting	NOUN
american_scientific_journal-3082	105	54	their	their	PRON
american_scientific_journal-3082	105	55	standard	standard	ADJ
american_scientific_journal-3082	105	56	and	and	CCONJ
american_scientific_journal-3082	105	57	possible	possible	ADJ
american_scientific_journal-3082	105	58	applying	apply	VERB
american_scientific_journal-3082	105	59	in	in	ADP
american_scientific_journal-3082	105	60	iraqi	iraqi	ADJ
american_scientific_journal-3082	105	61	companies	company	NOUN
american_scientific_journal-3082	105	62	.	.	PUNCT
american_scientific_journal-3082	106	1	american	american	ADJ
american_scientific_journal-3082	106	2	scientific	scientific	ADJ
american_scientific_journal-3082	106	3	research	research	PROPN
american_scientific_journal-3082	106	4	journal	journal	NOUN
american_scientific_journal-3082	106	5	for	for	ADP
american_scientific_journal-3082	106	6	engineering	engineering	NOUN
american_scientific_journal-3082	106	7	,	,	PUNCT
american_scientific_journal-3082	106	8	technology	technology	NOUN
american_scientific_journal-3082	106	9	,	,	PUNCT
american_scientific_journal-3082	106	10	and	and	CCONJ
american_scientific_journal-3082	106	11	sciences	science	NOUN
american_scientific_journal-3082	106	12	(	(	PUNCT
american_scientific_journal-3082	106	13	asrjets	asrjet	NOUN
american_scientific_journal-3082	106	14	)	)	PUNCT
american_scientific_journal-3082	106	15	(	(	PUNCT
american_scientific_journal-3082	106	16	2017	2017	NUM
american_scientific_journal-3082	106	17	)	)	PUNCT
american_scientific_journal-3082	106	18	volume	volume	NOUN
american_scientific_journal-3082	106	19	32	32	NUM
american_scientific_journal-3082	106	20	,	,	PUNCT
american_scientific_journal-3082	106	21	no	no	DET
american_scientific_journal-3082	106	22	1	1	NUM
american_scientific_journal-3082	106	23	,	,	PUNCT
american_scientific_journal-3082	106	24	pp	pp	ADV
american_scientific_journal-3082	106	25	243	243	NUM
american_scientific_journal-3082	106	26	-	-	SYM
american_scientific_journal-3082	106	27	265	265	NUM
american_scientific_journal-3082	106	28	259	259	NUM
american_scientific_journal-3082	106	29	testing	testing	NOUN
american_scientific_journal-3082	106	30	of	of	ADP
american_scientific_journal-3082	106	31	third	third	ADJ
american_scientific_journal-3082	106	32	hypotheses	hypothesis	NOUN
american_scientific_journal-3082	106	33	:	:	PUNCT
american_scientific_journal-3082	106	34	the	the	DET
american_scientific_journal-3082	106	35	non	non	NOUN
american_scientific_journal-3082	106	36	-	-	NOUN
american_scientific_journal-3082	106	37	application	application	NOUN
american_scientific_journal-3082	106	38	of	of	ADP
american_scientific_journal-3082	106	39	international	international	ADJ
american_scientific_journal-3082	106	40	accounting	accounting	NOUN
american_scientific_journal-3082	106	41	standards	standard	NOUN
american_scientific_journal-3082	106	42	in	in	ADP
american_scientific_journal-3082	106	43	iraq	iraq	PROPN
american_scientific_journal-3082	106	44	has	have	VERB
american_scientific_journal-3082	106	45	a	a	DET
american_scientific_journal-3082	106	46	negative	negative	ADJ
american_scientific_journal-3082	106	47	impact	impact	NOUN
american_scientific_journal-3082	106	48	on	on	ADP
american_scientific_journal-3082	106	49	the	the	DET
american_scientific_journal-3082	106	50	economic	economic	ADJ
american_scientific_journal-3082	106	51	reality	reality	NOUN
american_scientific_journal-3082	106	52	and	and	CCONJ
american_scientific_journal-3082	106	53	the	the	DET
american_scientific_journal-3082	106	54	accounting	accounting	NOUN
american_scientific_journal-3082	106	55	profession	profession	NOUN
american_scientific_journal-3082	106	56	in	in	ADP
american_scientific_journal-3082	106	57	iraq	iraq	PROPN
american_scientific_journal-3082	106	58	table	table	NOUN
american_scientific_journal-3082	106	59	4	4	NUM
american_scientific_journal-3082	106	60	:	:	PUNCT
american_scientific_journal-3082	106	61	shows	show	VERB
american_scientific_journal-3082	106	62	statistical	statistical	ADJ
american_scientific_journal-3082	106	63	analysis	analysis	NOUN
american_scientific_journal-3082	106	64	of	of	ADP
american_scientific_journal-3082	106	65	the	the	DET
american_scientific_journal-3082	106	66	third	third	ADJ
american_scientific_journal-3082	106	67	hypotheses	hypothesis	NOUN
american_scientific_journal-3082	106	68	the	the	DET
american_scientific_journal-3082	106	69	paragraph	paragraph	NOUN
american_scientific_journal-3082	106	70	arithmetic	arithmetic	ADJ
american_scientific_journal-3082	106	71	mean	mean	NOUN
american_scientific_journal-3082	106	72	relative	relative	ADJ
american_scientific_journal-3082	106	73	weight	weight	NOUN
american_scientific_journal-3082	106	74	value	value	NOUN
american_scientific_journal-3082	106	75	of	of	ADP
american_scientific_journal-3082	106	76	t	t	PROPN
american_scientific_journal-3082	106	77	significance	significance	NOUN
american_scientific_journal-3082	106	78	arrangement	arrangement	NOUN
american_scientific_journal-3082	106	79	1	1	NUM
american_scientific_journal-3082	106	80	nonadoption	nonadoption	NOUN
american_scientific_journal-3082	106	81	and	and	CCONJ
american_scientific_journal-3082	106	82	depend	depend	VERB
american_scientific_journal-3082	106	83	of	of	ADP
american_scientific_journal-3082	106	84	international	international	ADJ
american_scientific_journal-3082	106	85	accounting	accounting	NOUN
american_scientific_journal-3082	106	86	their	their	PRON
american_scientific_journal-3082	106	87	standards	standard	NOUN
american_scientific_journal-3082	106	88	will	will	AUX
american_scientific_journal-3082	106	89	affect	affect	VERB
american_scientific_journal-3082	106	90	the	the	DET
american_scientific_journal-3082	106	91	profession	profession	NOUN
american_scientific_journal-3082	106	92	of	of	ADP
american_scientific_journal-3082	106	93	accounting	accounting	NOUN
american_scientific_journal-3082	106	94	and	and	CCONJ
american_scientific_journal-3082	106	95	auditing	auditing	NOUN
american_scientific_journal-3082	106	96	in	in	ADP
american_scientific_journal-3082	106	97	iraq	iraq	PROPN
american_scientific_journal-3082	106	98	.	.	PUNCT
american_scientific_journal-3082	107	1	4.01	4.01	NUM
american_scientific_journal-3082	107	2	80.54	80.54	NUM
american_scientific_journal-3082	107	3	14.195	14.195	NUM
american_scientific_journal-3082	107	4	0.000	0.000	NUM
american_scientific_journal-3082	107	5	2	2	NUM
american_scientific_journal-3082	107	6	2	2	NUM
american_scientific_journal-3082	107	7	different	different	ADJ
american_scientific_journal-3082	107	8	approaches	approach	NOUN
american_scientific_journal-3082	107	9	and	and	CCONJ
american_scientific_journal-3082	107	10	methods	method	NOUN
american_scientific_journal-3082	107	11	dependent	dependent	ADJ
american_scientific_journal-3082	107	12	in	in	ADP
american_scientific_journal-3082	107	13	the	the	DET
american_scientific_journal-3082	107	14	treatment	treatment	NOUN
american_scientific_journal-3082	107	15	of	of	ADP
american_scientific_journal-3082	107	16	accounting	accounting	NOUN
american_scientific_journal-3082	107	17	operations	operation	NOUN
american_scientific_journal-3082	107	18	between	between	ADP
american_scientific_journal-3082	107	19	companies	company	NOUN
american_scientific_journal-3082	107	20	.	.	PUNCT
american_scientific_journal-3082	108	1	3.74	3.74	NUM
american_scientific_journal-3082	108	2	75.o9	75.o9	NUM
american_scientific_journal-3082	108	3	10.423	10.423	NUM
american_scientific_journal-3082	108	4	0.000	0.000	NUM
american_scientific_journal-3082	108	5	6	6	NUM
american_scientific_journal-3082	108	6	3	3	NUM
american_scientific_journal-3082	108	7	providing	provide	VERB
american_scientific_journal-3082	108	8	incorrect	incorrect	ADJ
american_scientific_journal-3082	108	9	and	and	CCONJ
american_scientific_journal-3082	108	10	accurate	accurate	ADJ
american_scientific_journal-3082	108	11	financial	financial	ADJ
american_scientific_journal-3082	108	12	information	information	NOUN
american_scientific_journal-3082	108	13	to	to	ADP
american_scientific_journal-3082	108	14	senior	senior	ADJ
american_scientific_journal-3082	108	15	management	management	NOUN
american_scientific_journal-3082	108	16	in	in	ADP
american_scientific_journal-3082	108	17	decision	decision	NOUN
american_scientific_journal-3082	108	18	making	making	NOUN
american_scientific_journal-3082	108	19	.	.	PUNCT
american_scientific_journal-3082	109	1	3.91	3.91	NUM
american_scientific_journal-3082	109	2	78.65	78.65	NUM
american_scientific_journal-3082	109	3	13.714	13.714	NUM
american_scientific_journal-3082	109	4	0.000	0.000	NUM
american_scientific_journal-3082	109	5	4	4	NUM
american_scientific_journal-3082	109	6	4	4	NUM
american_scientific_journal-3082	109	7	provide	provide	VERB
american_scientific_journal-3082	109	8	incorrect	incorrect	ADJ
american_scientific_journal-3082	109	9	and	and	CCONJ
american_scientific_journal-3082	109	10	accurate	accurate	ADJ
american_scientific_journal-3082	109	11	financial	financial	ADJ
american_scientific_journal-3082	109	12	information	information	NOUN
american_scientific_journal-3082	109	13	to	to	ADP
american_scientific_journal-3082	109	14	higher	high	ADJ
american_scientific_journal-3082	109	15	management	management	NOUN
american_scientific_journal-3082	109	16	in	in	ADP
american_scientific_journal-3082	109	17	companies	company	NOUN
american_scientific_journal-3082	109	18	for	for	ADP
american_scientific_journal-3082	109	19	decision	decision	NOUN
american_scientific_journal-3082	109	20	making	making	NOUN
american_scientific_journal-3082	109	21	.	.	PUNCT
american_scientific_journal-3082	110	1	difficulty	difficulty	NOUN
american_scientific_journal-3082	110	2	making	make	VERB
american_scientific_journal-3082	110	3	appropriate	appropriate	ADJ
american_scientific_journal-3082	110	4	decisions	decision	NOUN
american_scientific_journal-3082	110	5	.	.	PUNCT
american_scientific_journal-3082	111	1	3.89	3.89	NUM
american_scientific_journal-3082	111	2	78.30	78.30	NUM
american_scientific_journal-3082	111	3	13.363	13.363	NUM
american_scientific_journal-3082	111	4	0.000	0.000	NUM
american_scientific_journal-3082	111	5	5	5	NUM
american_scientific_journal-3082	111	6	5	5	NUM
american_scientific_journal-3082	111	7	the	the	DET
american_scientific_journal-3082	111	8	difficulty	difficulty	NOUN
american_scientific_journal-3082	111	9	of	of	ADP
american_scientific_journal-3082	111	10	analysis	analysis	NOUN
american_scientific_journal-3082	111	11	and	and	CCONJ
american_scientific_journal-3082	111	12	comparisons	comparison	NOUN
american_scientific_journal-3082	111	13	between	between	ADP
american_scientific_journal-3082	111	14	the	the	DET
american_scientific_journal-3082	111	15	annual	annual	ADJ
american_scientific_journal-3082	111	16	financial	financial	ADJ
american_scientific_journal-3082	111	17	statements	statement	NOUN
american_scientific_journal-3082	111	18	between	between	ADP
american_scientific_journal-3082	111	19	companies	company	NOUN
american_scientific_journal-3082	111	20	3.95	3.95	NUM
american_scientific_journal-3082	111	21	79.42	79.42	NUM
american_scientific_journal-3082	111	22	14.125	14.125	NUM
american_scientific_journal-3082	111	23	0.000	0.000	NUM
american_scientific_journal-3082	111	24	3	3	NUM
american_scientific_journal-3082	111	25	6	6	NUM
american_scientific_journal-3082	111	26	decrease	decrease	NOUN
american_scientific_journal-3082	111	27	of	of	ADP
american_scientific_journal-3082	111	28	trust	trust	NOUN
american_scientific_journal-3082	111	29	of	of	ADP
american_scientific_journal-3082	111	30	users	user	NOUN
american_scientific_journal-3082	111	31	of	of	ADP
american_scientific_journal-3082	111	32	financial	financial	ADJ
american_scientific_journal-3082	111	33	statements	statement	NOUN
american_scientific_journal-3082	111	34	.	.	PUNCT
american_scientific_journal-3082	112	1	4.09	4.09	NUM
american_scientific_journal-3082	112	2	82.09	82.09	NUM
american_scientific_journal-3082	112	3	17.892	17.892	NUM
american_scientific_journal-3082	112	4	0.000	0.000	NUM
american_scientific_journal-3082	112	5	1	1	NUM
american_scientific_journal-3082	112	6	all	all	PRON
american_scientific_journal-3082	112	7	paragraphs	paragraph	VERB
american_scientific_journal-3082	112	8	3.93	3.93	NUM
american_scientific_journal-3082	112	9	78.99	78.99	NUM
american_scientific_journal-3082	112	10	22.626	22.626	NUM
american_scientific_journal-3082	112	11	0.000	0.000	NUM
american_scientific_journal-3082	112	12	t	t	NOUN
american_scientific_journal-3082	112	13	value	value	NOUN
american_scientific_journal-3082	112	14	at	at	ADP
american_scientific_journal-3082	112	15	degree	degree	NOUN
american_scientific_journal-3082	112	16	freedom	freedom	NOUN
american_scientific_journal-3082	112	17	179	179	NUM
american_scientific_journal-3082	112	18	and	and	CCONJ
american_scientific_journal-3082	112	19	significance	significance	NOUN
american_scientific_journal-3082	112	20	0.05	0.05	NUM
american_scientific_journal-3082	112	21	is	be	AUX
american_scientific_journal-3082	112	22	1.79	1.79	NUM
american_scientific_journal-3082	112	23	american	american	ADJ
american_scientific_journal-3082	112	24	scientific	scientific	ADJ
american_scientific_journal-3082	112	25	research	research	NOUN
american_scientific_journal-3082	112	26	journal	journal	NOUN
american_scientific_journal-3082	112	27	for	for	ADP
american_scientific_journal-3082	112	28	engineering	engineering	NOUN
american_scientific_journal-3082	112	29	,	,	PUNCT
american_scientific_journal-3082	112	30	technology	technology	NOUN
american_scientific_journal-3082	112	31	,	,	PUNCT
american_scientific_journal-3082	112	32	and	and	CCONJ
american_scientific_journal-3082	112	33	sciences	science	NOUN
american_scientific_journal-3082	112	34	(	(	PUNCT
american_scientific_journal-3082	112	35	asrjets	asrjet	NOUN
american_scientific_journal-3082	112	36	)	)	PUNCT
american_scientific_journal-3082	112	37	(	(	PUNCT
american_scientific_journal-3082	112	38	2017	2017	NUM
american_scientific_journal-3082	112	39	)	)	PUNCT
american_scientific_journal-3082	112	40	volume	volume	NOUN
american_scientific_journal-3082	112	41	32	32	NUM
american_scientific_journal-3082	112	42	,	,	PUNCT
american_scientific_journal-3082	112	43	no	no	DET
american_scientific_journal-3082	112	44	1	1	NUM
american_scientific_journal-3082	112	45	,	,	PUNCT
american_scientific_journal-3082	112	46	pp	pp	ADV
american_scientific_journal-3082	112	47	243	243	NUM
american_scientific_journal-3082	112	48	-	-	SYM
american_scientific_journal-3082	112	49	265	265	NUM
american_scientific_journal-3082	112	50	260	260	NUM
american_scientific_journal-3082	112	51	from	from	ADP
american_scientific_journal-3082	112	52	above	above	ADP
american_scientific_journal-3082	112	53	table	table	NOUN
american_scientific_journal-3082	112	54	,	,	PUNCT
american_scientific_journal-3082	112	55	we	we	PRON
american_scientific_journal-3082	112	56	see	see	VERB
american_scientific_journal-3082	112	57	the	the	DET
american_scientific_journal-3082	112	58	arithmetic	arithmetic	ADJ
american_scientific_journal-3082	112	59	mean	mean	NOUN
american_scientific_journal-3082	112	60	for	for	ADP
american_scientific_journal-3082	112	61	all	all	DET
american_scientific_journal-3082	112	62	paragraphs	paragraph	NOUN
american_scientific_journal-3082	112	63	of	of	ADP
american_scientific_journal-3082	112	64	second	second	ADJ
american_scientific_journal-3082	112	65	hypothesis	hypothesis	NOUN
american_scientific_journal-3082	112	66	3.93	3.93	NUM
american_scientific_journal-3082	112	67	and	and	CCONJ
american_scientific_journal-3082	112	68	calculated	calculate	VERB
american_scientific_journal-3082	112	69	on	on	ADP
american_scientific_journal-3082	112	70	t	t	PROPN
american_scientific_journal-3082	112	71	value	value	NOUN
american_scientific_journal-3082	112	72	is	be	AUX
american_scientific_journal-3082	112	73	22.626	22.626	NUM
american_scientific_journal-3082	112	74	it	it	PRON
american_scientific_journal-3082	112	75	is	be	AUX
american_scientific_journal-3082	112	76	greater	great	ADJ
american_scientific_journal-3082	112	77	than	than	ADP
american_scientific_journal-3082	112	78	table	table	NOUN
american_scientific_journal-3082	112	79	of	of	ADP
american_scientific_journal-3082	112	80	t	t	NOUN
american_scientific_journal-3082	112	81	value	value	NOUN
american_scientific_journal-3082	112	82	which	which	PRON
american_scientific_journal-3082	112	83	is	be	AUX
american_scientific_journal-3082	112	84	equal	equal	ADJ
american_scientific_journal-3082	112	85	to	to	ADP
american_scientific_journal-3082	112	86	1.97	1.97	NUM
american_scientific_journal-3082	112	87	and	and	CCONJ
american_scientific_journal-3082	112	88	relative	relative	ADJ
american_scientific_journal-3082	112	89	weight	weight	NOUN
american_scientific_journal-3082	112	90	78.99	78.99	NUM
american_scientific_journal-3082	112	91	is	be	AUX
american_scientific_journal-3082	112	92	greater	great	ADJ
american_scientific_journal-3082	112	93	than	than	ADP
american_scientific_journal-3082	112	94	neutral	neutral	ADJ
american_scientific_journal-3082	112	95	relative	relative	ADJ
american_scientific_journal-3082	112	96	weight	weight	NOUN
american_scientific_journal-3082	112	97	60	60	NUM
american_scientific_journal-3082	112	98	%	%	NOUN
american_scientific_journal-3082	112	99	and	and	CCONJ
american_scientific_journal-3082	112	100	significance	significance	NOUN
american_scientific_journal-3082	112	101	is	be	AUX
american_scientific_journal-3082	112	102	equal	equal	ADJ
american_scientific_journal-3082	112	103	to	to	ADP
american_scientific_journal-3082	112	104	0.000	0.000	NUM
american_scientific_journal-3082	112	105	.	.	PUNCT
american_scientific_journal-3082	113	1	it	it	PRON
american_scientific_journal-3082	113	2	is	be	AUX
american_scientific_journal-3082	113	3	less	less	ADJ
american_scientific_journal-3082	113	4	than	than	ADP
american_scientific_journal-3082	113	5	0.05	0.05	NUM
american_scientific_journal-3082	113	6	.	.	PUNCT
american_scientific_journal-3082	114	1	therefore	therefore	ADV
american_scientific_journal-3082	114	2	,	,	PUNCT
american_scientific_journal-3082	114	3	the	the	DET
american_scientific_journal-3082	114	4	hypotheses	hypothesis	NOUN
american_scientific_journal-3082	114	5	will	will	AUX
american_scientific_journal-3082	114	6	be	be	AUX
american_scientific_journal-3082	114	7	acceptance	acceptance	NOUN
american_scientific_journal-3082	114	8	users	user	NOUN
american_scientific_journal-3082	114	9	of	of	ADP
american_scientific_journal-3082	114	10	financial	financial	ADJ
american_scientific_journal-3082	114	11	statements	statement	NOUN
american_scientific_journal-3082	114	12	with	with	ADP
american_scientific_journal-3082	114	13	the	the	DET
american_scientific_journal-3082	114	14	resulting	result	VERB
american_scientific_journal-3082	114	15	financial	financial	ADJ
american_scientific_journal-3082	114	16	information	information	NOUN
american_scientific_journal-3082	114	17	.	.	PUNCT
american_scientific_journal-3082	115	1	forth	forth	ADP
american_scientific_journal-3082	115	2	hypothesis	hypothesis	NOUN
american_scientific_journal-3082	115	3	:	:	PUNCT
american_scientific_journal-3082	115	4	that	that	SCONJ
american_scientific_journal-3082	115	5	the	the	DET
american_scientific_journal-3082	115	6	application	application	NOUN
american_scientific_journal-3082	115	7	of	of	ADP
american_scientific_journal-3082	115	8	international	international	ADJ
american_scientific_journal-3082	115	9	accounting	accounting	NOUN
american_scientific_journal-3082	115	10	standards	standard	NOUN
american_scientific_journal-3082	115	11	in	in	ADP
american_scientific_journal-3082	115	12	iraq	iraq	PROPN
american_scientific_journal-3082	115	13	has	have	AUX
american_scientific_journal-3082	115	14	a	a	DET
american_scientific_journal-3082	115	15	many	many	ADJ
american_scientific_journal-3082	115	16	features	feature	NOUN
american_scientific_journal-3082	115	17	on	on	ADP
american_scientific_journal-3082	115	18	the	the	DET
american_scientific_journal-3082	115	19	economic	economic	ADJ
american_scientific_journal-3082	115	20	reality	reality	NOUN
american_scientific_journal-3082	115	21	and	and	CCONJ
american_scientific_journal-3082	115	22	the	the	DET
american_scientific_journal-3082	115	23	accounting	accounting	NOUN
american_scientific_journal-3082	115	24	profession	profession	NOUN
american_scientific_journal-3082	115	25	in	in	ADP
american_scientific_journal-3082	115	26	iraq	iraq	PROPN
american_scientific_journal-3082	115	27	table	table	NOUN
american_scientific_journal-3082	115	28	5	5	NUM
american_scientific_journal-3082	115	29	:	:	PUNCT
american_scientific_journal-3082	115	30	shows	show	VERB
american_scientific_journal-3082	115	31	statistical	statistical	ADJ
american_scientific_journal-3082	115	32	analysis	analysis	NOUN
american_scientific_journal-3082	115	33	of	of	ADP
american_scientific_journal-3082	115	34	the	the	DET
american_scientific_journal-3082	115	35	fourth	fourth	ADJ
american_scientific_journal-3082	115	36	hypotheses	hypothesis	NOUN
american_scientific_journal-3082	115	37	the	the	DET
american_scientific_journal-3082	115	38	paragraph	paragraph	NOUN
american_scientific_journal-3082	115	39	arithmetic	arithmetic	ADJ
american_scientific_journal-3082	115	40	mean	mean	NOUN
american_scientific_journal-3082	115	41	relative	relative	ADJ
american_scientific_journal-3082	115	42	weight	weight	NOUN
american_scientific_journal-3082	115	43	value	value	NOUN
american_scientific_journal-3082	115	44	of	of	ADP
american_scientific_journal-3082	115	45	t	t	PROPN
american_scientific_journal-3082	115	46	significance	significance	NOUN
american_scientific_journal-3082	115	47	arrangement	arrangement	NOUN
american_scientific_journal-3082	115	48	1	1	NUM
american_scientific_journal-3082	115	49	unification	unification	NOUN
american_scientific_journal-3082	115	50	of	of	ADP
american_scientific_journal-3082	115	51	financial	financial	ADJ
american_scientific_journal-3082	115	52	statements	statement	NOUN
american_scientific_journal-3082	115	53	for	for	ADP
american_scientific_journal-3082	115	54	all	all	DET
american_scientific_journal-3082	115	55	companies	company	NOUN
american_scientific_journal-3082	115	56	4.19	4.19	NUM
american_scientific_journal-3082	115	57	84.09	84.09	NUM
american_scientific_journal-3082	115	58	20.143	20.143	NUM
american_scientific_journal-3082	115	59	0.000	0.000	NUM
american_scientific_journal-3082	115	60	6	6	NUM
american_scientific_journal-3082	115	61	2	2	NUM
american_scientific_journal-3082	115	62	providing	provide	VERB
american_scientific_journal-3082	115	63	financial	financial	ADJ
american_scientific_journal-3082	115	64	information	information	NOUN
american_scientific_journal-3082	115	65	is	be	AUX
american_scientific_journal-3082	115	66	comparable	comparable	ADJ
american_scientific_journal-3082	115	67	4.32	4.32	NUM
american_scientific_journal-3082	115	68	86.87	86.87	NUM
american_scientific_journal-3082	115	69	28.312	28.312	NUM
american_scientific_journal-3082	115	70	0.000	0.000	NUM
american_scientific_journal-3082	115	71	1	1	NUM
american_scientific_journal-3082	115	72	3	3	NUM
american_scientific_journal-3082	115	73	the	the	DET
american_scientific_journal-3082	115	74	applying	applying	NOUN
american_scientific_journal-3082	115	75	of	of	ADP
american_scientific_journal-3082	115	76	international	international	ADJ
american_scientific_journal-3082	115	77	accounting	accounting	NOUN
american_scientific_journal-3082	115	78	standards	standard	NOUN
american_scientific_journal-3082	115	79	are	be	AUX
american_scientific_journal-3082	115	80	contributed	contribute	VERB
american_scientific_journal-3082	115	81	to	to	ADP
american_scientific_journal-3082	115	82	the	the	DET
american_scientific_journal-3082	115	83	convergence	convergence	NOUN
american_scientific_journal-3082	115	84	with	with	ADP
american_scientific_journal-3082	115	85	developed	develop	VERB
american_scientific_journal-3082	115	86	countries	country	NOUN
american_scientific_journal-3082	115	87	at	at	ADP
american_scientific_journal-3082	115	88	the	the	DET
american_scientific_journal-3082	115	89	professional	professional	ADJ
american_scientific_journal-3082	115	90	level	level	NOUN
american_scientific_journal-3082	115	91	4.27	4.27	NUM
american_scientific_journal-3082	115	92	85.87	85.87	NUM
american_scientific_journal-3082	115	93	24.041	24.041	NUM
american_scientific_journal-3082	115	94	0.000	0.000	NUM
american_scientific_journal-3082	115	95	3	3	NUM
american_scientific_journal-3082	115	96	4	4	NUM
american_scientific_journal-3082	115	97	the	the	DET
american_scientific_journal-3082	115	98	applying	applying	NOUN
american_scientific_journal-3082	115	99	of	of	ADP
american_scientific_journal-3082	115	100	international	international	ADJ
american_scientific_journal-3082	115	101	accounting	accounting	NOUN
american_scientific_journal-3082	115	102	standards	standard	NOUN
american_scientific_journal-3082	115	103	will	will	AUX
american_scientific_journal-3082	115	104	reinforce	reinforce	VERB
american_scientific_journal-3082	115	105	the	the	DET
american_scientific_journal-3082	115	106	trust	trust	NOUN
american_scientific_journal-3082	115	107	of	of	ADP
american_scientific_journal-3082	115	108	user	user	NOUN
american_scientific_journal-3082	115	109	of	of	ADP
american_scientific_journal-3082	115	110	financial	financial	ADJ
american_scientific_journal-3082	115	111	statements	statement	NOUN
american_scientific_journal-3082	115	112	by	by	ADP
american_scientific_journal-3082	115	113	financial	financial	ADJ
american_scientific_journal-3082	115	114	information	information	NOUN
american_scientific_journal-3082	115	115	4.32	4.32	NUM
american_scientific_journal-3082	115	116	86.68	86.68	NUM
american_scientific_journal-3082	115	117	27.003	27.003	NUM
american_scientific_journal-3082	115	118	0.000	0.000	NUM
american_scientific_journal-3082	115	119	2	2	NUM
american_scientific_journal-3082	115	120	5	5	NUM
american_scientific_journal-3082	115	121	international	international	ADJ
american_scientific_journal-3082	115	122	accounting	accounting	NOUN
american_scientific_journal-3082	115	123	standards	standard	NOUN
american_scientific_journal-3082	115	124	will	will	AUX
american_scientific_journal-3082	115	125	provide	provide	VERB
american_scientific_journal-3082	115	126	guidelines	guideline	NOUN
american_scientific_journal-3082	115	127	rule	rule	NOUN
american_scientific_journal-3082	115	128	at	at	ADP
american_scientific_journal-3082	115	129	preparation	preparation	NOUN
american_scientific_journal-3082	115	130	of	of	ADP
american_scientific_journal-3082	115	131	financial	financial	ADJ
american_scientific_journal-3082	115	132	statements	statement	NOUN
american_scientific_journal-3082	115	133	4.22	4.22	NUM
american_scientific_journal-3082	115	134	84.87	84.87	NUM
american_scientific_journal-3082	115	135	21.982	21.982	NUM
american_scientific_journal-3082	115	136	0.000	0.000	NUM
american_scientific_journal-3082	115	137	5	5	NUM
american_scientific_journal-3082	115	138	6	6	NUM
american_scientific_journal-3082	115	139	providing	provide	VERB
american_scientific_journal-3082	115	140	the	the	DET
american_scientific_journal-3082	115	141	effort	effort	NOUN
american_scientific_journal-3082	115	142	,	,	PUNCT
american_scientific_journal-3082	115	143	time	time	NOUN
american_scientific_journal-3082	115	144	and	and	CCONJ
american_scientific_journal-3082	115	145	cost	cost	NOUN
american_scientific_journal-3082	115	146	of	of	ADP
american_scientific_journal-3082	115	147	preparation	preparation	NOUN
american_scientific_journal-3082	115	148	of	of	ADP
american_scientific_journal-3082	115	149	accounting	accounting	NOUN
american_scientific_journal-3082	115	150	standards	standard	NOUN
american_scientific_journal-3082	115	151	4.24	4.24	NUM
american_scientific_journal-3082	115	152	85.09	85.09	NUM
american_scientific_journal-3082	115	153	20.724	20.724	NUM
american_scientific_journal-3082	115	154	0.000	0.000	NUM
american_scientific_journal-3082	115	155	4	4	NUM
american_scientific_journal-3082	115	156	all	all	PRON
american_scientific_journal-3082	115	157	paragraphs	paragraph	VERB
american_scientific_journal-3082	115	158	4.26	4.26	NUM
american_scientific_journal-3082	115	159	85.58	85.58	NUM
american_scientific_journal-3082	115	160	33.576	33.576	NUM
american_scientific_journal-3082	115	161	0.000	0.000	NUM
american_scientific_journal-3082	115	162	t	t	NOUN
american_scientific_journal-3082	115	163	value	value	NOUN
american_scientific_journal-3082	115	164	at	at	ADP
american_scientific_journal-3082	115	165	degree	degree	NOUN
american_scientific_journal-3082	115	166	freedom	freedom	NOUN
american_scientific_journal-3082	115	167	179	179	NUM
american_scientific_journal-3082	115	168	and	and	CCONJ
american_scientific_journal-3082	115	169	significance	significance	NOUN
american_scientific_journal-3082	115	170	0.05	0.05	NUM
american_scientific_journal-3082	115	171	is	be	AUX
american_scientific_journal-3082	115	172	1.79	1.79	NUM
american_scientific_journal-3082	115	173	american	american	ADJ
american_scientific_journal-3082	115	174	scientific	scientific	ADJ
american_scientific_journal-3082	115	175	research	research	NOUN
american_scientific_journal-3082	115	176	journal	journal	NOUN
american_scientific_journal-3082	115	177	for	for	ADP
american_scientific_journal-3082	115	178	engineering	engineering	NOUN
american_scientific_journal-3082	115	179	,	,	PUNCT
american_scientific_journal-3082	115	180	technology	technology	NOUN
american_scientific_journal-3082	115	181	,	,	PUNCT
american_scientific_journal-3082	115	182	and	and	CCONJ
american_scientific_journal-3082	115	183	sciences	science	NOUN
american_scientific_journal-3082	115	184	(	(	PUNCT
american_scientific_journal-3082	115	185	asrjets	asrjet	NOUN
american_scientific_journal-3082	115	186	)	)	PUNCT
american_scientific_journal-3082	115	187	(	(	PUNCT
american_scientific_journal-3082	115	188	2017	2017	NUM
american_scientific_journal-3082	115	189	)	)	PUNCT
american_scientific_journal-3082	115	190	volume	volume	NOUN
american_scientific_journal-3082	115	191	32	32	NUM
american_scientific_journal-3082	115	192	,	,	PUNCT
american_scientific_journal-3082	115	193	no	no	DET
american_scientific_journal-3082	115	194	1	1	NUM
american_scientific_journal-3082	115	195	,	,	PUNCT
american_scientific_journal-3082	115	196	pp	pp	ADV
american_scientific_journal-3082	115	197	243	243	NUM
american_scientific_journal-3082	115	198	-	-	SYM
american_scientific_journal-3082	115	199	265	265	NUM
american_scientific_journal-3082	115	200	261	261	NUM
american_scientific_journal-3082	115	201	from	from	ADP
american_scientific_journal-3082	115	202	the	the	DET
american_scientific_journal-3082	115	203	results	result	NOUN
american_scientific_journal-3082	115	204	of	of	ADP
american_scientific_journal-3082	115	205	above	above	ADJ
american_scientific_journal-3082	115	206	table	table	NOUN
american_scientific_journal-3082	115	207	,	,	PUNCT
american_scientific_journal-3082	115	208	we	we	PRON
american_scientific_journal-3082	115	209	found	find	VERB
american_scientific_journal-3082	115	210	the	the	DET
american_scientific_journal-3082	115	211	arithmetic	arithmetic	ADJ
american_scientific_journal-3082	115	212	mean	mean	NOUN
american_scientific_journal-3082	115	213	for	for	ADP
american_scientific_journal-3082	115	214	all	all	DET
american_scientific_journal-3082	115	215	paragraghs	paragragh	NOUN
american_scientific_journal-3082	115	216	of	of	ADP
american_scientific_journal-3082	115	217	fourth	fourth	ADJ
american_scientific_journal-3082	115	218	hypotheses	hypothesis	NOUN
american_scientific_journal-3082	115	219	4.26	4.26	NUM
american_scientific_journal-3082	115	220	and	and	CCONJ
american_scientific_journal-3082	115	221	and	and	CCONJ
american_scientific_journal-3082	115	222	value	value	NOUN
american_scientific_journal-3082	115	223	of	of	ADP
american_scientific_journal-3082	115	224	calculated	calculated	ADJ
american_scientific_journal-3082	115	225	t	t	PROPN
american_scientific_journal-3082	115	226	is	be	AUX
american_scientific_journal-3082	115	227	equal	equal	ADJ
american_scientific_journal-3082	115	228	33.576	33.576	NUM
american_scientific_journal-3082	115	229	,	,	PUNCT
american_scientific_journal-3082	115	230	it	it	PRON
american_scientific_journal-3082	115	231	is	be	AUX
american_scientific_journal-3082	115	232	greater	great	ADJ
american_scientific_journal-3082	115	233	than	than	ADP
american_scientific_journal-3082	115	234	from	from	ADP
american_scientific_journal-3082	115	235	t	t	NOUN
american_scientific_journal-3082	115	236	table	table	NOUN
american_scientific_journal-3082	115	237	,	,	PUNCT
american_scientific_journal-3082	115	238	which	which	PRON
american_scientific_journal-3082	115	239	it	it	PRON
american_scientific_journal-3082	115	240	equal	equal	VERB
american_scientific_journal-3082	115	241	1.97	1.97	NUM
american_scientific_journal-3082	115	242	.and	.and	NOUN
american_scientific_journal-3082	115	243	relative	relative	ADJ
american_scientific_journal-3082	115	244	weight	weight	NOUN
american_scientific_journal-3082	115	245	is	be	AUX
american_scientific_journal-3082	115	246	equal	equal	ADJ
american_scientific_journal-3082	115	247	85.58	85.58	NUM
american_scientific_journal-3082	115	248	,	,	PUNCT
american_scientific_journal-3082	115	249	it	it	PRON
american_scientific_journal-3082	115	250	is	be	AUX
american_scientific_journal-3082	115	251	greater	great	ADJ
american_scientific_journal-3082	115	252	than	than	ADP
american_scientific_journal-3082	115	253	neutral	neutral	ADJ
american_scientific_journal-3082	115	254	relative	relative	ADJ
american_scientific_journal-3082	115	255	weight	weight	NOUN
american_scientific_journal-3082	115	256	and	and	CCONJ
american_scientific_journal-3082	115	257	significance	significance	NOUN
american_scientific_journal-3082	115	258	is	be	AUX
american_scientific_journal-3082	115	259	equal	equal	ADJ
american_scientific_journal-3082	115	260	0.000	0.000	NUM
american_scientific_journal-3082	116	1	it	it	PRON
american_scientific_journal-3082	116	2	is	be	AUX
american_scientific_journal-3082	116	3	greater	great	ADJ
american_scientific_journal-3082	116	4	than	than	ADP
american_scientific_journal-3082	116	5	0.05	0.05	NUM
american_scientific_journal-3082	116	6	,	,	PUNCT
american_scientific_journal-3082	116	7	which	which	PRON
american_scientific_journal-3082	116	8	shows	show	VERB
american_scientific_journal-3082	116	9	that	that	SCONJ
american_scientific_journal-3082	116	10	,	,	PUNCT
american_scientific_journal-3082	116	11	there	there	PRON
american_scientific_journal-3082	116	12	are	be	VERB
american_scientific_journal-3082	116	13	much	much	ADV
american_scientific_journal-3082	116	14	a	a	DET
american_scientific_journal-3082	116	15	features	feature	NOUN
american_scientific_journal-3082	116	16	and	and	CCONJ
american_scientific_journal-3082	116	17	advantages	advantage	NOUN
american_scientific_journal-3082	116	18	providing	provide	VERB
american_scientific_journal-3082	116	19	through	through	ADP
american_scientific_journal-3082	116	20	applying	apply	VERB
american_scientific_journal-3082	116	21	international	international	ADJ
american_scientific_journal-3082	116	22	accounting	accounting	NOUN
american_scientific_journal-3082	116	23	standards	standard	NOUN
american_scientific_journal-3082	116	24	as	as	ADP
american_scientific_journal-3082	116	25	uniform	uniform	NOUN
american_scientific_journal-3082	116	26	of	of	ADP
american_scientific_journal-3082	116	27	financial	financial	ADJ
american_scientific_journal-3082	116	28	statements	statement	NOUN
american_scientific_journal-3082	116	29	and	and	CCONJ
american_scientific_journal-3082	116	30	the	the	DET
american_scientific_journal-3082	116	31	possibility	possibility	NOUN
american_scientific_journal-3082	116	32	of	of	ADP
american_scientific_journal-3082	116	33	comparison	comparison	NOUN
american_scientific_journal-3082	116	34	and	and	CCONJ
american_scientific_journal-3082	116	35	correspond	correspond	VERB
american_scientific_journal-3082	116	36	to	to	ADP
american_scientific_journal-3082	116	37	developed	develop	VERB
american_scientific_journal-3082	116	38	countries	country	NOUN
american_scientific_journal-3082	116	39	in	in	ADP
american_scientific_journal-3082	116	40	the	the	DET
american_scientific_journal-3082	116	41	field	field	NOUN
american_scientific_journal-3082	116	42	of	of	ADP
american_scientific_journal-3082	116	43	accounting	accounting	NOUN
american_scientific_journal-3082	116	44	and	and	CCONJ
american_scientific_journal-3082	116	45	auditing	auditing	NOUN
american_scientific_journal-3082	116	46	.	.	PUNCT
american_scientific_journal-3082	117	1	according	accord	VERB
american_scientific_journal-3082	117	2	to	to	ADP
american_scientific_journal-3082	117	3	this	this	DET
american_scientific_journal-3082	117	4	indecater	indecater	NOUN
american_scientific_journal-3082	117	5	,	,	PUNCT
american_scientific_journal-3082	117	6	we	we	PRON
american_scientific_journal-3082	117	7	will	will	AUX
american_scientific_journal-3082	117	8	acceptance	acceptance	VERB
american_scientific_journal-3082	117	9	fourth	fourth	ADJ
american_scientific_journal-3082	117	10	hypotheses	hypothesis	NOUN
american_scientific_journal-3082	117	11	.	.	PUNCT
american_scientific_journal-3082	118	1	the	the	DET
american_scientific_journal-3082	118	2	table	table	NOUN
american_scientific_journal-3082	118	3	no	no	INTJ
american_scientific_journal-3082	118	4	(	(	PUNCT
american_scientific_journal-3082	118	5	6	6	NUM
american_scientific_journal-3082	118	6	)	)	PUNCT
american_scientific_journal-3082	118	7	display	display	NOUN
american_scientific_journal-3082	118	8	statistical	statistical	ADJ
american_scientific_journal-3082	118	9	analysis	analysis	NOUN
american_scientific_journal-3082	118	10	of	of	ADP
american_scientific_journal-3082	118	11	the	the	DET
american_scientific_journal-3082	118	12	four	four	NUM
american_scientific_journal-3082	118	13	hypotheses	hypothesis	NOUN
american_scientific_journal-3082	118	14	togather	togather	NOUN
american_scientific_journal-3082	118	15	for	for	ADP
american_scientific_journal-3082	118	16	study	study	NOUN
american_scientific_journal-3082	118	17	applying	applying	NOUN
american_scientific_journal-3082	118	18	,	,	PUNCT
american_scientific_journal-3082	118	19	extent	extent	NOUN
american_scientific_journal-3082	118	20	of	of	ADP
american_scientific_journal-3082	118	21	correspond	correspond	NOUN
american_scientific_journal-3082	118	22	of	of	ADP
american_scientific_journal-3082	118	23	local	local	ADJ
american_scientific_journal-3082	118	24	accounting	accounting	NOUN
american_scientific_journal-3082	118	25	environment	environment	NOUN
american_scientific_journal-3082	118	26	with	with	ADP
american_scientific_journal-3082	118	27	international	international	ADJ
american_scientific_journal-3082	118	28	accounting	accounting	NOUN
american_scientific_journal-3082	118	29	standard	standard	NOUN
american_scientific_journal-3082	118	30	and	and	CCONJ
american_scientific_journal-3082	118	31	effect	effect	NOUN
american_scientific_journal-3082	118	32	applying	apply	VERB
american_scientific_journal-3082	118	33	international	international	ADJ
american_scientific_journal-3082	118	34	accounting	accounting	NOUN
american_scientific_journal-3082	118	35	standard	standard	NOUN
american_scientific_journal-3082	118	36	on	on	ADP
american_scientific_journal-3082	118	37	professional	professional	NOUN
american_scientific_journal-3082	118	38	of	of	ADP
american_scientific_journal-3082	118	39	accounting	accounting	NOUN
american_scientific_journal-3082	118	40	and	and	CCONJ
american_scientific_journal-3082	118	41	market	market	NOUN
american_scientific_journal-3082	118	42	economy	economy	NOUN
american_scientific_journal-3082	118	43	in	in	ADP
american_scientific_journal-3082	118	44	iraq	iraq	PROPN
american_scientific_journal-3082	118	45	.	.	PUNCT
american_scientific_journal-3082	119	1	table	table	NOUN
american_scientific_journal-3082	119	2	6	6	NUM
american_scientific_journal-3082	119	3	:	:	PUNCT
american_scientific_journal-3082	120	1	statistical	statistical	ADJ
american_scientific_journal-3082	120	2	analysis	analysis	NOUN
american_scientific_journal-3082	120	3	for	for	ADP
american_scientific_journal-3082	120	4	all	all	DET
american_scientific_journal-3082	120	5	four	four	NUM
american_scientific_journal-3082	120	6	hypothesis	hypothesis	NOUN
american_scientific_journal-3082	120	7	together	together	ADV
american_scientific_journal-3082	120	8	hypotheses	hypothese	VERB
american_scientific_journal-3082	120	9	arithmetic	arithmetic	ADJ
american_scientific_journal-3082	120	10	mean	mean	ADJ
american_scientific_journal-3082	120	11	relative	relative	ADJ
american_scientific_journal-3082	120	12	weight	weight	NOUN
american_scientific_journal-3082	120	13	value	value	NOUN
american_scientific_journal-3082	120	14	of	of	ADP
american_scientific_journal-3082	120	15	t	t	PROPN
american_scientific_journal-3082	120	16	significance	significance	NOUN
american_scientific_journal-3082	120	17	arrangement	arrangement	NOUN
american_scientific_journal-3082	120	18	1	1	NUM
american_scientific_journal-3082	120	19	that	that	SCONJ
american_scientific_journal-3082	120	20	the	the	DET
american_scientific_journal-3082	120	21	accounting	accounting	NOUN
american_scientific_journal-3082	120	22	environment	environment	NOUN
american_scientific_journal-3082	120	23	in	in	ADP
american_scientific_journal-3082	120	24	iraq	iraq	PROPN
american_scientific_journal-3082	120	25	is	be	AUX
american_scientific_journal-3082	120	26	consistent	consistent	ADJ
american_scientific_journal-3082	120	27	with	with	ADP
american_scientific_journal-3082	120	28	the	the	DET
american_scientific_journal-3082	120	29	application	application	NOUN
american_scientific_journal-3082	120	30	of	of	ADP
american_scientific_journal-3082	120	31	international	international	ADJ
american_scientific_journal-3082	120	32	accounting	accounting	NOUN
american_scientific_journal-3082	120	33	standards	standard	NOUN
american_scientific_journal-3082	120	34	3.68	3.68	NUM
american_scientific_journal-3082	120	35	74.06	74.06	NUM
american_scientific_journal-3082	120	36	21.975	21.975	NUM
american_scientific_journal-3082	120	37	0.000	0.000	NUM
american_scientific_journal-3082	120	38	7	7	NUM
american_scientific_journal-3082	120	39	2	2	NUM
american_scientific_journal-3082	120	40	there	there	PRON
american_scientific_journal-3082	120	41	are	be	VERB
american_scientific_journal-3082	120	42	role	role	NOUN
american_scientific_journal-3082	120	43	for	for	ADP
american_scientific_journal-3082	120	44	iraqi	iraqi	ADJ
american_scientific_journal-3082	120	45	universities	university	NOUN
american_scientific_journal-3082	120	46	and	and	CCONJ
american_scientific_journal-3082	120	47	instuation	instuation	NOUN
american_scientific_journal-3082	120	48	in	in	ADP
american_scientific_journal-3082	120	49	adopt	adopt	NOUN
american_scientific_journal-3082	120	50	of	of	ADP
american_scientific_journal-3082	120	51	international	international	ADJ
american_scientific_journal-3082	120	52	accounting	accounting	NOUN
american_scientific_journal-3082	120	53	standards	standard	NOUN
american_scientific_journal-3082	120	54	3.99	3.99	NUM
american_scientific_journal-3082	120	55	80.11	80.11	NUM
american_scientific_journal-3082	120	56	27.160	27.160	NUM
american_scientific_journal-3082	120	57	0.000	0.000	NUM
american_scientific_journal-3082	120	58	2	2	NUM
american_scientific_journal-3082	120	59	3	3	NUM
american_scientific_journal-3082	120	60	the	the	DET
american_scientific_journal-3082	120	61	non	non	NOUN
american_scientific_journal-3082	120	62	-	-	NOUN
american_scientific_journal-3082	120	63	application	application	NOUN
american_scientific_journal-3082	120	64	of	of	ADP
american_scientific_journal-3082	120	65	international	international	ADJ
american_scientific_journal-3082	120	66	accounting	accounting	NOUN
american_scientific_journal-3082	120	67	standards	standard	NOUN
american_scientific_journal-3082	120	68	in	in	ADP
american_scientific_journal-3082	120	69	iraq	iraq	PROPN
american_scientific_journal-3082	120	70	has	have	VERB
american_scientific_journal-3082	120	71	a	a	DET
american_scientific_journal-3082	120	72	negative	negative	ADJ
american_scientific_journal-3082	120	73	impact	impact	NOUN
american_scientific_journal-3082	120	74	on	on	ADP
american_scientific_journal-3082	120	75	the	the	DET
american_scientific_journal-3082	120	76	economic	economic	ADJ
american_scientific_journal-3082	120	77	reality	reality	NOUN
american_scientific_journal-3082	120	78	and	and	CCONJ
american_scientific_journal-3082	120	79	the	the	DET
american_scientific_journal-3082	120	80	accounting	accounting	NOUN
american_scientific_journal-3082	120	81	profession	profession	NOUN
american_scientific_journal-3082	120	82	in	in	ADP
american_scientific_journal-3082	120	83	iraq	iraq	PROPN
american_scientific_journal-3082	120	84	3.93	3.93	NUM
american_scientific_journal-3082	120	85	78.99	78.99	NUM
american_scientific_journal-3082	120	86	22.626	22.626	NUM
american_scientific_journal-3082	120	87	0.000	0.000	NUM
american_scientific_journal-3082	120	88	3	3	NUM
american_scientific_journal-3082	120	89	4	4	NUM
american_scientific_journal-3082	120	90	that	that	PRON
american_scientific_journal-3082	120	91	the	the	DET
american_scientific_journal-3082	120	92	application	application	NOUN
american_scientific_journal-3082	120	93	of	of	ADP
american_scientific_journal-3082	120	94	international	international	ADJ
american_scientific_journal-3082	120	95	accounting	accounting	NOUN
american_scientific_journal-3082	120	96	standards	standard	NOUN
american_scientific_journal-3082	120	97	in	in	ADP
american_scientific_journal-3082	120	98	iraq	iraq	PROPN
american_scientific_journal-3082	120	99	has	have	VERB
american_scientific_journal-3082	120	100	a	a	DET
american_scientific_journal-3082	120	101	many	many	ADJ
american_scientific_journal-3082	120	102	features	feature	NOUN
american_scientific_journal-3082	120	103	on	on	ADP
american_scientific_journal-3082	120	104	the	the	DET
american_scientific_journal-3082	120	105	economic	economic	ADJ
american_scientific_journal-3082	120	106	reality	reality	NOUN
american_scientific_journal-3082	120	107	and	and	CCONJ
american_scientific_journal-3082	120	108	the	the	DET
american_scientific_journal-3082	120	109	accounting	accounting	NOUN
american_scientific_journal-3082	120	110	profession	profession	NOUN
american_scientific_journal-3082	120	111	in	in	ADP
american_scientific_journal-3082	120	112	iraq	iraq	PROPN
american_scientific_journal-3082	120	113	4.26	4.26	NUM
american_scientific_journal-3082	120	114	85.58	85.58	NUM
american_scientific_journal-3082	120	115	33.576	33.576	NUM
american_scientific_journal-3082	120	116	0.000	0.000	NUM
american_scientific_journal-3082	120	117	1	1	NUM
american_scientific_journal-3082	120	118	all	all	PRON
american_scientific_journal-3082	120	119	paragraphs	paragraph	VERB
american_scientific_journal-3082	120	120	3.90	3.90	NUM
american_scientific_journal-3082	120	121	78.32	78.32	NUM
american_scientific_journal-3082	120	122	34.291	34.291	NUM
american_scientific_journal-3082	120	123	0.000	0.000	NUM
american_scientific_journal-3082	120	124	t	t	NOUN
american_scientific_journal-3082	120	125	value	value	NOUN
american_scientific_journal-3082	120	126	at	at	ADP
american_scientific_journal-3082	120	127	degree	degree	NOUN
american_scientific_journal-3082	120	128	freedom	freedom	NOUN
american_scientific_journal-3082	120	129	179	179	NUM
american_scientific_journal-3082	120	130	and	and	CCONJ
american_scientific_journal-3082	120	131	significance	significance	NOUN
american_scientific_journal-3082	120	132	0.05	0.05	NUM
american_scientific_journal-3082	120	133	is	be	AUX
american_scientific_journal-3082	120	134	1.79	1.79	NUM
american_scientific_journal-3082	120	135	the	the	DET
american_scientific_journal-3082	120	136	above	above	ADJ
american_scientific_journal-3082	120	137	table	table	NOUN
american_scientific_journal-3082	120	138	shows	show	VERB
american_scientific_journal-3082	120	139	the	the	DET
american_scientific_journal-3082	120	140	arithmetic	arithmetic	ADJ
american_scientific_journal-3082	120	141	mean	mean	NOUN
american_scientific_journal-3082	120	142	for	for	ADP
american_scientific_journal-3082	120	143	paragraphs	paragraph	NOUN
american_scientific_journal-3082	120	144	of	of	ADP
american_scientific_journal-3082	120	145	four	four	NUM
american_scientific_journal-3082	120	146	hypotheses	hypothesis	NOUN
american_scientific_journal-3082	120	147	3.90	3.90	NUM
american_scientific_journal-3082	120	148	and	and	CCONJ
american_scientific_journal-3082	120	149	t	t	NOUN
american_scientific_journal-3082	120	150	calculated	calculate	VERB
american_scientific_journal-3082	120	151	value	value	NOUN
american_scientific_journal-3082	120	152	is	be	AUX
american_scientific_journal-3082	120	153	equal	equal	ADJ
american_scientific_journal-3082	120	154	34.291	34.291	NUM
american_scientific_journal-3082	120	155	.	.	PUNCT
american_scientific_journal-3082	121	1	it	it	PRON
american_scientific_journal-3082	121	2	is	be	AUX
american_scientific_journal-3082	121	3	greater	great	ADJ
american_scientific_journal-3082	121	4	than	than	ADP
american_scientific_journal-3082	121	5	from	from	ADP
american_scientific_journal-3082	121	6	table	table	NOUN
american_scientific_journal-3082	121	7	t	t	PROPN
american_scientific_journal-3082	121	8	which	which	PRON
american_scientific_journal-3082	121	9	is	be	AUX
american_scientific_journal-3082	121	10	equal	equal	ADJ
american_scientific_journal-3082	121	11	1.97	1.97	NUM
american_scientific_journal-3082	121	12	.	.	PUNCT
american_scientific_journal-3082	122	1	and	and	CCONJ
american_scientific_journal-3082	122	2	relative	relative	ADJ
american_scientific_journal-3082	122	3	weight	weight	NOUN
american_scientific_journal-3082	122	4	78.32	78.32	NUM
american_scientific_journal-3082	122	5	,	,	PUNCT
american_scientific_journal-3082	122	6	it	it	PRON
american_scientific_journal-3082	122	7	is	be	AUX
american_scientific_journal-3082	122	8	greater	great	ADJ
american_scientific_journal-3082	122	9	than	than	SCONJ
american_scientific_journal-3082	122	10	is	be	AUX
american_scientific_journal-3082	122	11	neutral	neutral	ADJ
american_scientific_journal-3082	122	12	relative	relative	ADJ
american_scientific_journal-3082	122	13	weight	weight	NOUN
american_scientific_journal-3082	122	14	60	60	NUM
american_scientific_journal-3082	122	15	%	%	NOUN
american_scientific_journal-3082	122	16	and	and	CCONJ
american_scientific_journal-3082	122	17	significance	significance	NOUN
american_scientific_journal-3082	122	18	is	be	AUX
american_scientific_journal-3082	122	19	equal	equal	ADJ
american_scientific_journal-3082	122	20	0.000	0.000	NUM
american_scientific_journal-3082	122	21	,	,	PUNCT
american_scientific_journal-3082	122	22	it	it	PRON
american_scientific_journal-3082	122	23	is	be	AUX
american_scientific_journal-3082	122	24	greater	great	ADJ
american_scientific_journal-3082	122	25	than	than	ADP
american_scientific_journal-3082	122	26	0.05	0.05	NUM
american_scientific_journal-3082	122	27	,	,	PUNCT
american_scientific_journal-3082	122	28	that	that	SCONJ
american_scientific_journal-3082	122	29	the	the	DET
american_scientific_journal-3082	122	30	indicators	indicator	NOUN
american_scientific_journal-3082	122	31	for	for	ADP
american_scientific_journal-3082	122	32	total	total	ADJ
american_scientific_journal-3082	122	33	four	four	NUM
american_scientific_journal-3082	122	34	hypotheses	hypothesis	NOUN
american_scientific_journal-3082	122	35	demonstrates	demonstrate	VERB
american_scientific_journal-3082	122	36	the	the	DET
american_scientific_journal-3082	122	37	compatibility	compatibility	NOUN
american_scientific_journal-3082	122	38	of	of	ADP
american_scientific_journal-3082	122	39	local	local	ADJ
american_scientific_journal-3082	122	40	environmental	environmental	ADJ
american_scientific_journal-3082	122	41	standards	standard	NOUN
american_scientific_journal-3082	122	42	with	with	ADP
american_scientific_journal-3082	122	43	international	international	ADJ
american_scientific_journal-3082	122	44	accounting	accounting	NOUN
american_scientific_journal-3082	122	45	standards	standard	NOUN
american_scientific_journal-3082	122	46	and	and	CCONJ
american_scientific_journal-3082	122	47	the	the	DET
american_scientific_journal-3082	122	48	applicability	applicability	NOUN
american_scientific_journal-3082	122	49	of	of	ADP
american_scientific_journal-3082	122	50	those	those	DET
american_scientific_journal-3082	122	51	standards	standard	NOUN
american_scientific_journal-3082	122	52	in	in	ADP
american_scientific_journal-3082	122	53	iraq	iraq	PROPN
american_scientific_journal-3082	122	54	.	.	PUNCT
american_scientific_journal-3082	123	1	american	american	PROPN
american_scientific_journal-3082	123	2	scientific	scientific	ADJ
american_scientific_journal-3082	123	3	research	research	PROPN
american_scientific_journal-3082	123	4	journal	journal	NOUN
american_scientific_journal-3082	123	5	for	for	ADP
american_scientific_journal-3082	123	6	engineering	engineering	NOUN
american_scientific_journal-3082	123	7	,	,	PUNCT
american_scientific_journal-3082	123	8	technology	technology	NOUN
american_scientific_journal-3082	123	9	,	,	PUNCT
american_scientific_journal-3082	123	10	and	and	CCONJ
american_scientific_journal-3082	123	11	sciences	science	NOUN
american_scientific_journal-3082	123	12	(	(	PUNCT
american_scientific_journal-3082	123	13	asrjets	asrjet	NOUN
american_scientific_journal-3082	123	14	)	)	PUNCT
american_scientific_journal-3082	123	15	(	(	PUNCT
american_scientific_journal-3082	123	16	2017	2017	NUM
american_scientific_journal-3082	123	17	)	)	PUNCT
american_scientific_journal-3082	123	18	volume	volume	NOUN
american_scientific_journal-3082	123	19	32	32	NUM
american_scientific_journal-3082	123	20	,	,	PUNCT
american_scientific_journal-3082	123	21	no	no	DET
american_scientific_journal-3082	123	22	1	1	NUM
american_scientific_journal-3082	123	23	,	,	PUNCT
american_scientific_journal-3082	123	24	pp	pp	ADV
american_scientific_journal-3082	123	25	243	243	NUM
american_scientific_journal-3082	123	26	-	-	SYM
american_scientific_journal-3082	123	27	265	265	NUM
american_scientific_journal-3082	123	28	262	262	NUM
american_scientific_journal-3082	123	29	third	third	ADJ
american_scientific_journal-3082	123	30	section	section	NOUN
american_scientific_journal-3082	123	31	:	:	PUNCT
american_scientific_journal-3082	123	32	conclusions	conclusion	NOUN
american_scientific_journal-3082	123	33	and	and	CCONJ
american_scientific_journal-3082	123	34	recommendations	recommendation	NOUN
american_scientific_journal-3082	123	35	3	3	NUM
american_scientific_journal-3082	123	36	.	.	PUNCT
american_scientific_journal-3082	123	37	conclusions	conclusion	NOUN
american_scientific_journal-3082	123	38	according	accord	VERB
american_scientific_journal-3082	123	39	to	to	ADP
american_scientific_journal-3082	123	40	for	for	ADP
american_scientific_journal-3082	123	41	the	the	DET
american_scientific_journal-3082	123	42	field	field	NOUN
american_scientific_journal-3082	123	43	study	study	NOUN
american_scientific_journal-3082	123	44	after	after	ADP
american_scientific_journal-3082	123	45	analyzing	analyze	VERB
american_scientific_journal-3082	123	46	the	the	DET
american_scientific_journal-3082	123	47	results	result	NOUN
american_scientific_journal-3082	123	48	of	of	ADP
american_scientific_journal-3082	123	49	the	the	DET
american_scientific_journal-3082	123	50	study	study	NOUN
american_scientific_journal-3082	123	51	arrive	arrive	NOUN
american_scientific_journal-3082	123	52	at	at	ADP
american_scientific_journal-3082	123	53	the	the	DET
american_scientific_journal-3082	123	54	following	follow	VERB
american_scientific_journal-3082	123	55	results	result	NOUN
american_scientific_journal-3082	123	56	1	1	NUM
american_scientific_journal-3082	123	57	.	.	PUNCT
american_scientific_journal-3082	124	1	that	that	SCONJ
american_scientific_journal-3082	124	2	the	the	DET
american_scientific_journal-3082	124	3	professional	professional	ADJ
american_scientific_journal-3082	124	4	environment	environment	NOUN
american_scientific_journal-3082	124	5	in	in	ADP
american_scientific_journal-3082	124	6	iraq	iraq	PROPN
american_scientific_journal-3082	124	7	is	be	AUX
american_scientific_journal-3082	124	8	a	a	DET
american_scientific_journal-3082	124	9	relative	relative	ADJ
american_scientific_journal-3082	124	10	good	good	ADJ
american_scientific_journal-3082	124	11	environment	environment	NOUN
american_scientific_journal-3082	124	12	for	for	ADP
american_scientific_journal-3082	124	13	adopting	adopt	VERB
american_scientific_journal-3082	124	14	applying	apply	VERB
american_scientific_journal-3082	124	15	international	international	ADJ
american_scientific_journal-3082	124	16	accounting	accounting	NOUN
american_scientific_journal-3082	124	17	and	and	CCONJ
american_scientific_journal-3082	124	18	their	their	PRON
american_scientific_journal-3082	124	19	standards	standard	NOUN
american_scientific_journal-3082	124	20	,	,	PUNCT
american_scientific_journal-3082	124	21	but	but	CCONJ
american_scientific_journal-3082	124	22	it	it	PRON
american_scientific_journal-3082	124	23	needs	need	VERB
american_scientific_journal-3082	124	24	much	much	ADJ
american_scientific_journal-3082	124	25	effort	effort	NOUN
american_scientific_journal-3082	124	26	of	of	ADP
american_scientific_journal-3082	124	27	legislative	legislative	ADJ
american_scientific_journal-3082	124	28	and	and	CCONJ
american_scientific_journal-3082	124	29	procedural	procedural	ADJ
american_scientific_journal-3082	124	30	in	in	ADP
american_scientific_journal-3082	124	31	the	the	DET
american_scientific_journal-3082	124	32	field	field	NOUN
american_scientific_journal-3082	124	33	of	of	ADP
american_scientific_journal-3082	124	34	legal	legal	ADJ
american_scientific_journal-3082	124	35	and	and	CCONJ
american_scientific_journal-3082	124	36	professional	professional	ADJ
american_scientific_journal-3082	124	37	to	to	PART
american_scientific_journal-3082	124	38	become	become	VERB
american_scientific_journal-3082	124	39	fully	fully	ADV
american_scientific_journal-3082	124	40	prepared	prepared	ADJ
american_scientific_journal-3082	124	41	and	and	CCONJ
american_scientific_journal-3082	124	42	ready	ready	ADJ
american_scientific_journal-3082	124	43	to	to	PART
american_scientific_journal-3082	124	44	applying	apply	VERB
american_scientific_journal-3082	124	45	international	international	ADJ
american_scientific_journal-3082	124	46	accounting	accounting	NOUN
american_scientific_journal-3082	124	47	and	and	CCONJ
american_scientific_journal-3082	124	48	their	their	PRON
american_scientific_journal-3082	124	49	standards	standard	NOUN
american_scientific_journal-3082	124	50	in	in	ADP
american_scientific_journal-3082	124	51	a	a	DET
american_scientific_journal-3082	124	52	professional	professional	ADJ
american_scientific_journal-3082	124	53	environment	environment	NOUN
american_scientific_journal-3082	124	54	in	in	ADP
american_scientific_journal-3082	124	55	iraq	iraq	PROPN
american_scientific_journal-3082	124	56	-2	-2	X
american_scientific_journal-3082	124	57	nonadopt	nonadopt	VERB
american_scientific_journal-3082	124	58	and	and	CCONJ
american_scientific_journal-3082	124	59	applying	apply	VERB
american_scientific_journal-3082	124	60	international	international	ADJ
american_scientific_journal-3082	124	61	accounting	accounting	NOUN
american_scientific_journal-3082	124	62	and	and	CCONJ
american_scientific_journal-3082	124	63	their	their	PRON
american_scientific_journal-3082	124	64	standards	standard	NOUN
american_scientific_journal-3082	124	65	in	in	ADP
american_scientific_journal-3082	124	66	iraqi	iraqi	ADJ
american_scientific_journal-3082	124	67	companies	company	NOUN
american_scientific_journal-3082	124	68	will	will	AUX
american_scientific_journal-3082	124	69	decrease	decrease	VERB
american_scientific_journal-3082	124	70	lack	lack	VERB
american_scientific_journal-3082	124	71	trust	trust	NOUN
american_scientific_journal-3082	124	72	of	of	ADP
american_scientific_journal-3082	124	73	user	user	NOUN
american_scientific_journal-3082	124	74	finance	finance	NOUN
american_scientific_journal-3082	124	75	statement	statement	NOUN
american_scientific_journal-3082	124	76	by	by	ADP
american_scientific_journal-3082	124	77	those	those	DET
american_scientific_journal-3082	124	78	statements	statement	NOUN
american_scientific_journal-3082	124	79	and	and	CCONJ
american_scientific_journal-3082	124	80	credibility	credibility	NOUN
american_scientific_journal-3082	124	81	,	,	PUNCT
american_scientific_journal-3082	124	82	which	which	PRON
american_scientific_journal-3082	124	83	it	it	PRON
american_scientific_journal-3082	124	84	is	be	AUX
american_scientific_journal-3082	124	85	originally	originally	ADV
american_scientific_journal-3082	124	86	suffering	suffer	VERB
american_scientific_journal-3082	124	87	from	from	ADP
american_scientific_journal-3082	124	88	lack	lack	NOUN
american_scientific_journal-3082	124	89	trust	trust	NOUN
american_scientific_journal-3082	124	90	and	and	CCONJ
american_scientific_journal-3082	124	91	credibility	credibility	NOUN
american_scientific_journal-3082	124	92	since	since	SCONJ
american_scientific_journal-3082	124	93	they	they	PRON
american_scientific_journal-3082	124	94	appear	appear	VERB
american_scientific_journal-3082	124	95	of	of	ADP
american_scientific_journal-3082	124	96	global	global	ADJ
american_scientific_journal-3082	124	97	financial	financial	ADJ
american_scientific_journal-3082	124	98	crisis	crisis	NOUN
american_scientific_journal-3082	124	99	and	and	CCONJ
american_scientific_journal-3082	124	100	until	until	ADP
american_scientific_journal-3082	124	101	now	now	ADV
american_scientific_journal-3082	124	102	3	3	NUM
american_scientific_journal-3082	124	103	-there	-there	NOUN
american_scientific_journal-3082	124	104	is	be	AUX
american_scientific_journal-3082	124	105	a	a	DET
american_scientific_journal-3082	124	106	difference	difference	NOUN
american_scientific_journal-3082	124	107	between	between	ADP
american_scientific_journal-3082	124	108	the	the	DET
american_scientific_journal-3082	124	109	accounting	accounting	NOUN
american_scientific_journal-3082	124	110	systems	system	NOUN
american_scientific_journal-3082	124	111	applied	apply	VERB
american_scientific_journal-3082	124	112	in	in	ADP
american_scientific_journal-3082	124	113	iraqi	iraqi	ADJ
american_scientific_journal-3082	124	114	institutions	institution	NOUN
american_scientific_journal-3082	124	115	and	and	CCONJ
american_scientific_journal-3082	124	116	companies	company	NOUN
american_scientific_journal-3082	124	117	between	between	ADP
american_scientific_journal-3082	124	118	requirement	requirement	NOUN
american_scientific_journal-3082	124	119	applying	apply	VERB
american_scientific_journal-3082	124	120	international	international	ADJ
american_scientific_journal-3082	124	121	accounting	accounting	NOUN
american_scientific_journal-3082	124	122	and	and	CCONJ
american_scientific_journal-3082	124	123	their	their	PRON
american_scientific_journal-3082	124	124	standards	standard	NOUN
american_scientific_journal-3082	124	125	in	in	ADP
american_scientific_journal-3082	124	126	iraq	iraq	PROPN
american_scientific_journal-3082	124	127	illustrate	illustrate	VERB
american_scientific_journal-3082	124	128	those	those	PRON
american_scientific_journal-3082	124	129	in	in	ADP
american_scientific_journal-3082	124	130	clear	clear	ADJ
american_scientific_journal-3082	124	131	in	in	ADP
american_scientific_journal-3082	124	132	the	the	DET
american_scientific_journal-3082	124	133	process	process	NOUN
american_scientific_journal-3082	124	134	of	of	ADP
american_scientific_journal-3082	124	135	disclosure	disclosure	NOUN
american_scientific_journal-3082	124	136	in	in	ADP
american_scientific_journal-3082	124	137	the	the	DET
american_scientific_journal-3082	124	138	financial	financial	ADJ
american_scientific_journal-3082	124	139	statements	statement	NOUN
american_scientific_journal-3082	124	140	and	and	CCONJ
american_scientific_journal-3082	124	141	the	the	DET
american_scientific_journal-3082	124	142	presentation	presentation	NOUN
american_scientific_journal-3082	124	143	of	of	ADP
american_scientific_journal-3082	124	144	those	those	DET
american_scientific_journal-3082	124	145	lists	list	NOUN
american_scientific_journal-3082	124	146	.	.	PUNCT
american_scientific_journal-3082	125	1	4	4	NUM
american_scientific_journal-3082	125	2	to	to	PART
american_scientific_journal-3082	125	3	keep	keep	VERB
american_scientific_journal-3082	125	4	up	up	ADP
american_scientific_journal-3082	125	5	with	with	ADP
american_scientific_journal-3082	125	6	the	the	DET
american_scientific_journal-3082	125	7	changes	change	NOUN
american_scientific_journal-3082	125	8	and	and	CCONJ
american_scientific_journal-3082	125	9	developments	development	NOUN
american_scientific_journal-3082	125	10	in	in	ADP
american_scientific_journal-3082	125	11	the	the	DET
american_scientific_journal-3082	125	12	global	global	ADJ
american_scientific_journal-3082	125	13	market	market	NOUN
american_scientific_journal-3082	125	14	and	and	CCONJ
american_scientific_journal-3082	125	15	the	the	DET
american_scientific_journal-3082	125	16	international	international	ADJ
american_scientific_journal-3082	125	17	economy	economy	NOUN
american_scientific_journal-3082	125	18	requires	require	VERB
american_scientific_journal-3082	125	19	compliance	compliance	NOUN
american_scientific_journal-3082	125	20	with	with	ADP
american_scientific_journal-3082	125	21	international	international	ADJ
american_scientific_journal-3082	125	22	accounting	accounting	NOUN
american_scientific_journal-3082	125	23	standards	standard	NOUN
american_scientific_journal-3082	125	24	through	through	ADP
american_scientific_journal-3082	125	25	the	the	DET
american_scientific_journal-3082	125	26	modification	modification	NOUN
american_scientific_journal-3082	125	27	and	and	CCONJ
american_scientific_journal-3082	125	28	use	use	NOUN
american_scientific_journal-3082	125	29	of	of	ADP
american_scientific_journal-3082	125	30	accounting	accounting	NOUN
american_scientific_journal-3082	125	31	system	system	NOUN
american_scientific_journal-3082	125	32	is	be	AUX
american_scientific_journal-3082	125	33	able	able	ADJ
american_scientific_journal-3082	125	34	to	to	PART
american_scientific_journal-3082	125	35	accommodate	accommodate	VERB
american_scientific_journal-3082	125	36	these	these	DET
american_scientific_journal-3082	125	37	developments	development	NOUN
american_scientific_journal-3082	125	38	.	.	PUNCT
american_scientific_journal-3082	126	1	5clear	5clear	NUM
american_scientific_journal-3082	126	2	deficiencies	deficiency	NOUN
american_scientific_journal-3082	126	3	in	in	ADP
american_scientific_journal-3082	126	4	trade	trade	NOUN
american_scientific_journal-3082	126	5	unions	union	NOUN
american_scientific_journal-3082	126	6	,	,	PUNCT
american_scientific_journal-3082	126	7	associations	association	NOUN
american_scientific_journal-3082	126	8	and	and	CCONJ
american_scientific_journal-3082	126	9	professional	professional	ADJ
american_scientific_journal-3082	126	10	organizations	organization	NOUN
american_scientific_journal-3082	126	11	in	in	ADP
american_scientific_journal-3082	126	12	accounting	accounting	NOUN
american_scientific_journal-3082	126	13	and	and	CCONJ
american_scientific_journal-3082	126	14	auditing	auditing	NOUN
american_scientific_journal-3082	126	15	in	in	ADP
american_scientific_journal-3082	126	16	iraq	iraq	PROPN
american_scientific_journal-3082	126	17	in	in	ADP
american_scientific_journal-3082	126	18	keeping	keep	VERB
american_scientific_journal-3082	126	19	with	with	ADP
american_scientific_journal-3082	126	20	the	the	DET
american_scientific_journal-3082	126	21	developments	development	NOUN
american_scientific_journal-3082	126	22	and	and	CCONJ
american_scientific_journal-3082	126	23	changes	change	NOUN
american_scientific_journal-3082	126	24	in	in	ADP
american_scientific_journal-3082	126	25	the	the	DET
american_scientific_journal-3082	126	26	international	international	ADJ
american_scientific_journal-3082	126	27	standards	standard	NOUN
american_scientific_journal-3082	126	28	of	of	ADP
american_scientific_journal-3082	126	29	accounting	accounting	NOUN
american_scientific_journal-3082	126	30	and	and	CCONJ
american_scientific_journal-3082	126	31	auditing	auditing	NOUN
american_scientific_journal-3082	126	32	standards	standard	NOUN
american_scientific_journal-3082	126	33	and	and	CCONJ
american_scientific_journal-3082	126	34	serious	serious	ADJ
american_scientific_journal-3082	126	35	work	work	NOUN
american_scientific_journal-3082	126	36	to	to	PART
american_scientific_journal-3082	126	37	keep	keep	VERB
american_scientific_journal-3082	126	38	abreast	abreast	ADV
american_scientific_journal-3082	126	39	of	of	ADP
american_scientific_journal-3082	126	40	these	these	DET
american_scientific_journal-3082	126	41	developments	development	NOUN
american_scientific_journal-3082	126	42	and	and	CCONJ
american_scientific_journal-3082	126	43	work	work	VERB
american_scientific_journal-3082	126	44	to	to	PART
american_scientific_journal-3082	126	45	adopt	adopt	VERB
american_scientific_journal-3082	126	46	and	and	CCONJ
american_scientific_journal-3082	126	47	apply	apply	VERB
american_scientific_journal-3082	126	48	everything	everything	PRON
american_scientific_journal-3082	126	49	new	new	ADJ
american_scientific_journal-3082	126	50	in	in	ADP
american_scientific_journal-3082	126	51	the	the	DET
american_scientific_journal-3082	126	52	field	field	NOUN
american_scientific_journal-3082	126	53	of	of	ADP
american_scientific_journal-3082	126	54	accounting	accounting	NOUN
american_scientific_journal-3082	126	55	and	and	CCONJ
american_scientific_journal-3082	126	56	auditing	auditing	NOUN
american_scientific_journal-3082	126	57	standards	standard	NOUN
american_scientific_journal-3082	126	58	,	,	PUNCT
american_scientific_journal-3082	126	59	which	which	PRON
american_scientific_journal-3082	126	60	has	have	VERB
american_scientific_journal-3082	126	61	many	many	ADJ
american_scientific_journal-3082	126	62	advantages	advantage	NOUN
american_scientific_journal-3082	126	63	at	at	ADP
american_scientific_journal-3082	126	64	the	the	DET
american_scientific_journal-3082	126	65	professional	professional	ADJ
american_scientific_journal-3082	126	66	level	level	NOUN
american_scientific_journal-3082	126	67	and	and	CCONJ
american_scientific_journal-3082	126	68	the	the	DET
american_scientific_journal-3082	126	69	local	local	ADJ
american_scientific_journal-3082	126	70	economy	economy	NOUN
american_scientific_journal-3082	126	71	in	in	ADP
american_scientific_journal-3082	126	72	iraq	iraq	PROPN
american_scientific_journal-3082	126	73	.	.	PUNCT
american_scientific_journal-3082	127	1	6reduce	6reduce	NUM
american_scientific_journal-3082	127	2	the	the	DET
american_scientific_journal-3082	127	3	proportion	proportion	NOUN
american_scientific_journal-3082	127	4	of	of	ADP
american_scientific_journal-3082	127	5	accountants	accountant	NOUN
american_scientific_journal-3082	127	6	and	and	CCONJ
american_scientific_journal-3082	127	7	professional	professional	ADJ
american_scientific_journal-3082	127	8	auditors	auditor	NOUN
american_scientific_journal-3082	127	9	specialized	specialize	VERB
american_scientific_journal-3082	127	10	in	in	ADP
american_scientific_journal-3082	127	11	international	international	ADJ
american_scientific_journal-3082	127	12	accounting	accounting	NOUN
american_scientific_journal-3082	127	13	and	and	CCONJ
american_scientific_journal-3082	127	14	their	their	PRON
american_scientific_journal-3082	127	15	standards	standard	NOUN
american_scientific_journal-3082	127	16	.	.	PUNCT
american_scientific_journal-3082	128	1	7	7	NUM
american_scientific_journal-3082	128	2	the	the	DET
american_scientific_journal-3082	128	3	weak	weak	ADJ
american_scientific_journal-3082	128	4	role	role	NOUN
american_scientific_journal-3082	128	5	of	of	ADP
american_scientific_journal-3082	128	6	universities	university	NOUN
american_scientific_journal-3082	128	7	and	and	CCONJ
american_scientific_journal-3082	128	8	academic	academic	ADJ
american_scientific_journal-3082	128	9	institutes	institute	NOUN
american_scientific_journal-3082	128	10	in	in	ADP
american_scientific_journal-3082	128	11	iraq	iraq	PROPN
american_scientific_journal-3082	128	12	,	,	PUNCT
american_scientific_journal-3082	128	13	which	which	PRON
american_scientific_journal-3082	128	14	needs	need	VERB
american_scientific_journal-3082	128	15	to	to	PART
american_scientific_journal-3082	128	16	strengthen	strengthen	VERB
american_scientific_journal-3082	128	17	in	in	ADP
american_scientific_journal-3082	128	18	the	the	DET
american_scientific_journal-3082	128	19	adoption	adoption	NOUN
american_scientific_journal-3082	128	20	of	of	ADP
american_scientific_journal-3082	128	21	international	international	ADJ
american_scientific_journal-3082	128	22	accounting	accounting	NOUN
american_scientific_journal-3082	128	23	and	and	CCONJ
american_scientific_journal-3082	128	24	standards	standard	NOUN
american_scientific_journal-3082	128	25	through	through	ADP
american_scientific_journal-3082	128	26	the	the	DET
american_scientific_journal-3082	128	27	intensification	intensification	NOUN
american_scientific_journal-3082	128	28	of	of	ADP
american_scientific_journal-3082	128	29	curricula	curricula	NOUN
american_scientific_journal-3082	128	30	and	and	CCONJ
american_scientific_journal-3082	128	31	study	study	NOUN
american_scientific_journal-3082	128	32	hours	hour	NOUN
american_scientific_journal-3082	128	33	and	and	CCONJ
american_scientific_journal-3082	128	34	all	all	DET
american_scientific_journal-3082	128	35	stages	stage	NOUN
american_scientific_journal-3082	128	36	of	of	ADP
american_scientific_journal-3082	128	37	study	study	NOUN
american_scientific_journal-3082	128	38	in	in	ADP
american_scientific_journal-3082	128	39	the	the	DET
american_scientific_journal-3082	128	40	field	field	NOUN
american_scientific_journal-3082	128	41	of	of	ADP
american_scientific_journal-3082	128	42	international	international	ADJ
american_scientific_journal-3082	128	43	accounting	accounting	NOUN
american_scientific_journal-3082	128	44	and	and	CCONJ
american_scientific_journal-3082	128	45	standards	standard	NOUN
american_scientific_journal-3082	128	46	.	.	PUNCT
american_scientific_journal-3082	129	1	8the	8the	DET
american_scientific_journal-3082	129	2	adoption	adoption	NOUN
american_scientific_journal-3082	129	3	of	of	ADP
american_scientific_journal-3082	129	4	international	international	ADJ
american_scientific_journal-3082	129	5	accounting	accounting	NOUN
american_scientific_journal-3082	129	6	and	and	CCONJ
american_scientific_journal-3082	129	7	standards	standard	NOUN
american_scientific_journal-3082	129	8	in	in	ADP
american_scientific_journal-3082	129	9	iraq	iraq	PROPN
american_scientific_journal-3082	129	10	has	have	VERB
american_scientific_journal-3082	129	11	several	several	ADJ
american_scientific_journal-3082	129	12	advantages	advantage	NOUN
american_scientific_journal-3082	129	13	,	,	PUNCT
american_scientific_journal-3082	129	14	including	include	VERB
american_scientific_journal-3082	129	15	the	the	DET
american_scientific_journal-3082	129	16	cost	cost	NOUN
american_scientific_journal-3082	129	17	,	,	PUNCT
american_scientific_journal-3082	129	18	time	time	NOUN
american_scientific_journal-3082	129	19	and	and	CCONJ
american_scientific_journal-3082	129	20	effort	effort	NOUN
american_scientific_journal-3082	129	21	to	to	PART
american_scientific_journal-3082	129	22	formulate	formulate	VERB
american_scientific_journal-3082	129	23	national	national	ADJ
american_scientific_journal-3082	129	24	and	and	CCONJ
american_scientific_journal-3082	129	25	local	local	ADJ
american_scientific_journal-3082	129	26	standards	standard	NOUN
american_scientific_journal-3082	129	27	,	,	PUNCT
american_scientific_journal-3082	129	28	provide	provide	VERB
american_scientific_journal-3082	129	29	comparable	comparable	ADJ
american_scientific_journal-3082	129	30	information	information	NOUN
american_scientific_journal-3082	129	31	and	and	CCONJ
american_scientific_journal-3082	129	32	enhance	enhance	VERB
american_scientific_journal-3082	129	33	the	the	DET
american_scientific_journal-3082	129	34	confidence	confidence	NOUN
american_scientific_journal-3082	129	35	of	of	ADP
american_scientific_journal-3082	129	36	users	user	NOUN
american_scientific_journal-3082	129	37	of	of	ADP
american_scientific_journal-3082	129	38	the	the	DET
american_scientific_journal-3082	129	39	financial	financial	ADJ
american_scientific_journal-3082	129	40	statements	statement	NOUN
american_scientific_journal-3082	129	41	with	with	ADP
american_scientific_journal-3082	129	42	the	the	DET
american_scientific_journal-3082	129	43	information	information	NOUN
american_scientific_journal-3082	129	44	,	,	PUNCT
american_scientific_journal-3082	129	45	credibility	credibility	NOUN
american_scientific_journal-3082	129	46	and	and	CCONJ
american_scientific_journal-3082	129	47	transparency	transparency	NOUN
american_scientific_journal-3082	129	48	of	of	ADP
american_scientific_journal-3082	129	49	such	such	ADJ
american_scientific_journal-3082	129	50	lists	list	NOUN
american_scientific_journal-3082	129	51	,	,	PUNCT
american_scientific_journal-3082	129	52	thus	thus	ADV
american_scientific_journal-3082	129	53	providing	provide	VERB
american_scientific_journal-3082	129	54	the	the	DET
american_scientific_journal-3082	129	55	possibility	possibility	NOUN
american_scientific_journal-3082	129	56	of	of	ADP
american_scientific_journal-3082	129	57	relying	rely	VERB
american_scientific_journal-3082	129	58	on	on	ADP
american_scientific_journal-3082	129	59	such	such	ADJ
american_scientific_journal-3082	129	60	information	information	NOUN
american_scientific_journal-3082	129	61	to	to	PART
american_scientific_journal-3082	129	62	make	make	VERB
american_scientific_journal-3082	129	63	rational	rational	ADJ
american_scientific_journal-3082	129	64	decisions	decision	NOUN
american_scientific_journal-3082	129	65	.	.	PUNCT
american_scientific_journal-3082	130	1	9that	9that	NUM
american_scientific_journal-3082	130	2	the	the	DET
american_scientific_journal-3082	130	3	non	non	ADJ
american_scientific_journal-3082	130	4	-	-	NOUN
american_scientific_journal-3082	130	5	adoption	adoption	NOUN
american_scientific_journal-3082	130	6	and	and	CCONJ
american_scientific_journal-3082	130	7	application	application	NOUN
american_scientific_journal-3082	130	8	of	of	ADP
american_scientific_journal-3082	130	9	international	international	ADJ
american_scientific_journal-3082	130	10	accounting	accounting	NOUN
american_scientific_journal-3082	130	11	and	and	CCONJ
american_scientific_journal-3082	130	12	their	their	PRON
american_scientific_journal-3082	130	13	standards	standard	NOUN
american_scientific_journal-3082	130	14	have	have	VERB
american_scientific_journal-3082	130	15	disadvantages	disadvantage	NOUN
american_scientific_journal-3082	130	16	of	of	ADP
american_scientific_journal-3082	130	17	american	american	ADJ
american_scientific_journal-3082	130	18	scientific	scientific	ADJ
american_scientific_journal-3082	130	19	research	research	NOUN
american_scientific_journal-3082	130	20	journal	journal	NOUN
american_scientific_journal-3082	130	21	for	for	ADP
american_scientific_journal-3082	130	22	engineering	engineering	NOUN
american_scientific_journal-3082	130	23	,	,	PUNCT
american_scientific_journal-3082	130	24	technology	technology	NOUN
american_scientific_journal-3082	130	25	,	,	PUNCT
american_scientific_journal-3082	130	26	and	and	CCONJ
american_scientific_journal-3082	130	27	sciences	science	NOUN
american_scientific_journal-3082	130	28	(	(	PUNCT
american_scientific_journal-3082	130	29	asrjets	asrjet	NOUN
american_scientific_journal-3082	130	30	)	)	PUNCT
american_scientific_journal-3082	130	31	(	(	PUNCT
american_scientific_journal-3082	130	32	2017	2017	NUM
american_scientific_journal-3082	130	33	)	)	PUNCT
american_scientific_journal-3082	130	34	volume	volume	NOUN
american_scientific_journal-3082	130	35	32	32	NUM
american_scientific_journal-3082	130	36	,	,	PUNCT
american_scientific_journal-3082	130	37	no	no	DET
american_scientific_journal-3082	130	38	1	1	NUM
american_scientific_journal-3082	130	39	,	,	PUNCT
american_scientific_journal-3082	130	40	pp	pp	ADV
american_scientific_journal-3082	130	41	243	243	NUM
american_scientific_journal-3082	130	42	-	-	SYM
american_scientific_journal-3082	130	43	265	265	NUM
american_scientific_journal-3082	130	44	263	263	NUM
american_scientific_journal-3082	130	45	several	several	ADJ
american_scientific_journal-3082	130	46	,	,	PUNCT
american_scientific_journal-3082	130	47	including	include	VERB
american_scientific_journal-3082	130	48	the	the	DET
american_scientific_journal-3082	130	49	loss	loss	NOUN
american_scientific_journal-3082	130	50	of	of	ADP
american_scientific_journal-3082	130	51	confidence	confidence	NOUN
american_scientific_journal-3082	130	52	of	of	ADP
american_scientific_journal-3082	130	53	users	user	NOUN
american_scientific_journal-3082	130	54	of	of	ADP
american_scientific_journal-3082	130	55	the	the	DET
american_scientific_journal-3082	130	56	financial	financial	ADJ
american_scientific_journal-3082	130	57	statements	statement	NOUN
american_scientific_journal-3082	130	58	credibility	credibility	NOUN
american_scientific_journal-3082	130	59	of	of	ADP
american_scientific_journal-3082	130	60	those	those	DET
american_scientific_journal-3082	130	61	lists	list	NOUN
american_scientific_journal-3082	130	62	and	and	CCONJ
american_scientific_journal-3082	130	63	the	the	DET
american_scientific_journal-3082	130	64	information	information	NOUN
american_scientific_journal-3082	130	65	contained	contain	VERB
american_scientific_journal-3082	130	66	therein	therein	ADV
american_scientific_journal-3082	130	67	,	,	PUNCT
american_scientific_journal-3082	130	68	as	as	ADV
american_scientific_journal-3082	130	69	well	well	ADV
american_scientific_journal-3082	130	70	as	as	ADP
american_scientific_journal-3082	130	71	the	the	DET
american_scientific_journal-3082	130	72	closure	closure	NOUN
american_scientific_journal-3082	130	73	of	of	ADP
american_scientific_journal-3082	130	74	the	the	DET
american_scientific_journal-3082	130	75	field	field	NOUN
american_scientific_journal-3082	130	76	of	of	ADP
american_scientific_journal-3082	130	77	international	international	ADJ
american_scientific_journal-3082	130	78	investment	investment	NOUN
american_scientific_journal-3082	130	79	and	and	CCONJ
american_scientific_journal-3082	130	80	integration	integration	NOUN
american_scientific_journal-3082	130	81	with	with	ADP
american_scientific_journal-3082	130	82	the	the	DET
american_scientific_journal-3082	130	83	international	international	ADJ
american_scientific_journal-3082	130	84	economy	economy	NOUN
american_scientific_journal-3082	130	85	.	.	PUNCT
american_scientific_journal-3082	131	1	10	10	NUM
american_scientific_journal-3082	131	2	.	.	X
american_scientific_journal-3082	132	1	legal	legal	ADJ
american_scientific_journal-3082	132	2	legislation	legislation	NOUN
american_scientific_journal-3082	132	3	in	in	ADP
american_scientific_journal-3082	132	4	the	the	DET
american_scientific_journal-3082	132	5	iraqi	iraqi	ADJ
american_scientific_journal-3082	132	6	environment	environment	NOUN
american_scientific_journal-3082	132	7	is	be	AUX
american_scientific_journal-3082	132	8	not	not	PART
american_scientific_journal-3082	132	9	commensurate	commensurate	ADJ
american_scientific_journal-3082	132	10	with	with	ADP
american_scientific_journal-3082	132	11	the	the	DET
american_scientific_journal-3082	132	12	process	process	NOUN
american_scientific_journal-3082	132	13	of	of	ADP
american_scientific_journal-3082	132	14	adopting	adopt	VERB
american_scientific_journal-3082	132	15	international	international	ADJ
american_scientific_journal-3082	132	16	accounting	accounting	NOUN
american_scientific_journal-3082	132	17	standards	standard	NOUN
american_scientific_journal-3082	132	18	.	.	PUNCT
american_scientific_journal-3082	133	1	4	4	X
american_scientific_journal-3082	133	2	.	.	X
american_scientific_journal-3082	133	3	recommendations	recommendation	NOUN
american_scientific_journal-3082	133	4	based	base	VERB
american_scientific_journal-3082	133	5	on	on	ADP
american_scientific_journal-3082	133	6	the	the	DET
american_scientific_journal-3082	133	7	results	result	NOUN
american_scientific_journal-3082	133	8	obtained	obtain	VERB
american_scientific_journal-3082	133	9	through	through	ADP
american_scientific_journal-3082	133	10	the	the	DET
american_scientific_journal-3082	133	11	field	field	NOUN
american_scientific_journal-3082	133	12	study	study	NOUN
american_scientific_journal-3082	133	13	,	,	PUNCT
american_scientific_journal-3082	133	14	the	the	DET
american_scientific_journal-3082	133	15	study	study	NOUN
american_scientific_journal-3082	133	16	recommends	recommend	VERB
american_scientific_journal-3082	133	17	the	the	DET
american_scientific_journal-3082	133	18	following	follow	VERB
american_scientific_journal-3082	133	19	:	:	PUNCT
american_scientific_journal-3082	133	20	1adopting	1adopting	NUM
american_scientific_journal-3082	133	21	international	international	ADJ
american_scientific_journal-3082	133	22	accounting	accounting	NOUN
american_scientific_journal-3082	133	23	and	and	CCONJ
american_scientific_journal-3082	133	24	standards	standard	NOUN
american_scientific_journal-3082	133	25	after	after	ADP
american_scientific_journal-3082	133	26	adapting	adapt	VERB
american_scientific_journal-3082	133	27	them	they	PRON
american_scientific_journal-3082	133	28	and	and	CCONJ
american_scientific_journal-3082	133	29	adapting	adapt	VERB
american_scientific_journal-3082	133	30	them	they	PRON
american_scientific_journal-3082	133	31	to	to	ADP
american_scientific_journal-3082	133	32	the	the	DET
american_scientific_journal-3082	133	33	reality	reality	NOUN
american_scientific_journal-3082	133	34	of	of	ADP
american_scientific_journal-3082	133	35	the	the	DET
american_scientific_journal-3082	133	36	iraqi	iraqi	ADJ
american_scientific_journal-3082	133	37	environment	environment	NOUN
american_scientific_journal-3082	133	38	in	in	ADP
american_scientific_journal-3082	133	39	order	order	NOUN
american_scientific_journal-3082	133	40	to	to	PART
american_scientific_journal-3082	133	41	open	open	VERB
american_scientific_journal-3082	133	42	up	up	ADP
american_scientific_journal-3082	133	43	to	to	ADP
american_scientific_journal-3082	133	44	the	the	DET
american_scientific_journal-3082	133	45	international	international	ADJ
american_scientific_journal-3082	133	46	markets	market	NOUN
american_scientific_journal-3082	133	47	and	and	CCONJ
american_scientific_journal-3082	133	48	attract	attract	VERB
american_scientific_journal-3082	133	49	their	their	PRON
american_scientific_journal-3082	133	50	investment	investment	NOUN
american_scientific_journal-3082	133	51	to	to	ADP
american_scientific_journal-3082	133	52	iraq	iraq	PROPN
american_scientific_journal-3082	133	53	and	and	CCONJ
american_scientific_journal-3082	133	54	work	work	VERB
american_scientific_journal-3082	133	55	to	to	PART
american_scientific_journal-3082	133	56	legislate	legislate	VERB
american_scientific_journal-3082	133	57	the	the	DET
american_scientific_journal-3082	133	58	necessary	necessary	ADJ
american_scientific_journal-3082	133	59	laws	law	NOUN
american_scientific_journal-3082	133	60	to	to	PART
american_scientific_journal-3082	133	61	adapt	adapt	VERB
american_scientific_journal-3082	133	62	to	to	ADP
american_scientific_journal-3082	133	63	the	the	DET
american_scientific_journal-3082	133	64	international	international	ADJ
american_scientific_journal-3082	133	65	accounting	accounting	NOUN
american_scientific_journal-3082	133	66	environment	environment	NOUN
american_scientific_journal-3082	133	67	and	and	CCONJ
american_scientific_journal-3082	133	68	oblige	oblige	VERB
american_scientific_journal-3082	133	69	the	the	DET
american_scientific_journal-3082	133	70	relevant	relevant	ADJ
american_scientific_journal-3082	133	71	companies	company	NOUN
american_scientific_journal-3082	133	72	,	,	PUNCT
american_scientific_journal-3082	133	73	institutions	institution	NOUN
american_scientific_journal-3082	133	74	and	and	CCONJ
american_scientific_journal-3082	133	75	departments	department	NOUN
american_scientific_journal-3082	133	76	in	in	ADP
american_scientific_journal-3082	133	77	iraq	iraq	PROPN
american_scientific_journal-3082	133	78	to	to	PART
american_scientific_journal-3082	133	79	apply	apply	VERB
american_scientific_journal-3082	133	80	international	international	ADJ
american_scientific_journal-3082	133	81	accounting	accounting	NOUN
american_scientific_journal-3082	133	82	and	and	CCONJ
american_scientific_journal-3082	133	83	standards	standard	NOUN
american_scientific_journal-3082	133	84	in	in	ADP
american_scientific_journal-3082	133	85	iraq	iraq	PROPN
american_scientific_journal-3082	133	86	.	.	PUNCT
american_scientific_journal-3082	134	1	2confirm	2confirm	NUM
american_scientific_journal-3082	134	2	on	on	ADP
american_scientific_journal-3082	134	3	the	the	DET
american_scientific_journal-3082	134	4	need	need	NOUN
american_scientific_journal-3082	134	5	to	to	PART
american_scientific_journal-3082	134	6	replace	replace	VERB
american_scientific_journal-3082	134	7	or	or	CCONJ
american_scientific_journal-3082	134	8	amend	amend	VERB
american_scientific_journal-3082	134	9	the	the	DET
american_scientific_journal-3082	134	10	accounting	accounting	NOUN
american_scientific_journal-3082	134	11	systems	system	NOUN
american_scientific_journal-3082	134	12	in	in	ADP
american_scientific_journal-3082	134	13	force	force	NOUN
american_scientific_journal-3082	134	14	in	in	ADP
american_scientific_journal-3082	134	15	iraq	iraq	PROPN
american_scientific_journal-3082	134	16	and	and	CCONJ
american_scientific_journal-3082	134	17	through	through	ADP
american_scientific_journal-3082	134	18	the	the	DET
american_scientific_journal-3082	134	19	use	use	NOUN
american_scientific_journal-3082	134	20	of	of	ADP
american_scientific_journal-3082	134	21	computer	computer	NOUN
american_scientific_journal-3082	134	22	software	software	NOUN
american_scientific_journal-3082	134	23	technology	technology	NOUN
american_scientific_journal-3082	134	24	and	and	CCONJ
american_scientific_journal-3082	134	25	facilitate	facilitate	VERB
american_scientific_journal-3082	134	26	the	the	DET
american_scientific_journal-3082	134	27	adoption	adoption	NOUN
american_scientific_journal-3082	134	28	of	of	ADP
american_scientific_journal-3082	134	29	international	international	ADJ
american_scientific_journal-3082	134	30	accounting	accounting	NOUN
american_scientific_journal-3082	134	31	standards	standard	NOUN
american_scientific_journal-3082	134	32	.	.	PUNCT
american_scientific_journal-3082	135	1	3	3	X
american_scientific_journal-3082	135	2	.	.	X
american_scientific_journal-3082	135	3	to	to	PART
american_scientific_journal-3082	135	4	develop	develop	VERB
american_scientific_journal-3082	135	5	and	and	CCONJ
american_scientific_journal-3082	135	6	amend	amend	VERB
american_scientific_journal-3082	135	7	the	the	DET
american_scientific_journal-3082	135	8	academic	academic	ADJ
american_scientific_journal-3082	135	9	and	and	CCONJ
american_scientific_journal-3082	135	10	educational	educational	ADJ
american_scientific_journal-3082	135	11	curricula	curriculum	NOUN
american_scientific_journal-3082	135	12	of	of	ADP
american_scientific_journal-3082	135	13	universities	university	NOUN
american_scientific_journal-3082	135	14	and	and	CCONJ
american_scientific_journal-3082	135	15	educational	educational	ADJ
american_scientific_journal-3082	135	16	institutes	institute	NOUN
american_scientific_journal-3082	135	17	and	and	CCONJ
american_scientific_journal-3082	135	18	at	at	ADP
american_scientific_journal-3082	135	19	the	the	DET
american_scientific_journal-3082	135	20	level	level	NOUN
american_scientific_journal-3082	135	21	of	of	ADP
american_scientific_journal-3082	135	22	preliminary	preliminary	ADJ
american_scientific_journal-3082	135	23	and	and	CCONJ
american_scientific_journal-3082	135	24	higher	high	ADJ
american_scientific_journal-3082	135	25	studies	study	NOUN
american_scientific_journal-3082	135	26	of	of	ADP
american_scientific_journal-3082	135	27	international	international	ADJ
american_scientific_journal-3082	135	28	accounting	accounting	NOUN
american_scientific_journal-3082	135	29	and	and	CCONJ
american_scientific_journal-3082	135	30	standards	standard	NOUN
american_scientific_journal-3082	135	31	to	to	PART
american_scientific_journal-3082	135	32	ensure	ensure	VERB
american_scientific_journal-3082	135	33	the	the	DET
american_scientific_journal-3082	135	34	provision	provision	NOUN
american_scientific_journal-3082	135	35	of	of	ADP
american_scientific_journal-3082	135	36	cadres	cadre	NOUN
american_scientific_journal-3082	135	37	of	of	ADP
american_scientific_journal-3082	135	38	graduates	graduate	NOUN
american_scientific_journal-3082	135	39	qualified	qualify	VERB
american_scientific_journal-3082	135	40	scientifically	scientifically	ADV
american_scientific_journal-3082	135	41	and	and	CCONJ
american_scientific_journal-3082	135	42	practically	practically	ADV
american_scientific_journal-3082	135	43	in	in	ADP
american_scientific_journal-3082	135	44	the	the	DET
american_scientific_journal-3082	135	45	field	field	NOUN
american_scientific_journal-3082	135	46	of	of	ADP
american_scientific_journal-3082	135	47	international	international	ADJ
american_scientific_journal-3082	135	48	accounting	accounting	NOUN
american_scientific_journal-3082	135	49	and	and	CCONJ
american_scientific_journal-3082	135	50	standards	standard	NOUN
american_scientific_journal-3082	135	51	.	.	PUNCT
american_scientific_journal-3082	136	1	4holding	4holding	NUM
american_scientific_journal-3082	136	2	scientific	scientific	ADJ
american_scientific_journal-3082	136	3	conferences	conference	NOUN
american_scientific_journal-3082	136	4	and	and	CCONJ
american_scientific_journal-3082	136	5	applied	apply	VERB
american_scientific_journal-3082	136	6	workshops	workshop	NOUN
american_scientific_journal-3082	136	7	by	by	ADP
american_scientific_journal-3082	136	8	universities	university	NOUN
american_scientific_journal-3082	136	9	and	and	CCONJ
american_scientific_journal-3082	136	10	academic	academic	ADJ
american_scientific_journal-3082	136	11	institutes	institute	NOUN
american_scientific_journal-3082	136	12	in	in	ADP
american_scientific_journal-3082	136	13	iraq	iraq	PROPN
american_scientific_journal-3082	136	14	in	in	ADP
american_scientific_journal-3082	136	15	terms	term	NOUN
american_scientific_journal-3082	136	16	of	of	ADP
american_scientific_journal-3082	136	17	international	international	ADJ
american_scientific_journal-3082	136	18	accounting	accounting	NOUN
american_scientific_journal-3082	136	19	and	and	CCONJ
american_scientific_journal-3082	136	20	standards	standard	NOUN
american_scientific_journal-3082	136	21	to	to	PART
american_scientific_journal-3082	136	22	introduce	introduce	VERB
american_scientific_journal-3082	136	23	the	the	DET
american_scientific_journal-3082	136	24	advantages	advantage	NOUN
american_scientific_journal-3082	136	25	of	of	ADP
american_scientific_journal-3082	136	26	adopting	adopt	VERB
american_scientific_journal-3082	136	27	international	international	ADJ
american_scientific_journal-3082	136	28	accounting	accounting	NOUN
american_scientific_journal-3082	136	29	and	and	CCONJ
american_scientific_journal-3082	136	30	standards	standard	NOUN
american_scientific_journal-3082	136	31	and	and	CCONJ
american_scientific_journal-3082	136	32	qualifying	qualify	VERB
american_scientific_journal-3082	136	33	the	the	DET
american_scientific_journal-3082	136	34	accounting	accounting	NOUN
american_scientific_journal-3082	136	35	and	and	CCONJ
american_scientific_journal-3082	136	36	auditing	auditing	NOUN
american_scientific_journal-3082	136	37	staff	staff	NOUN
american_scientific_journal-3082	136	38	required	require	VERB
american_scientific_journal-3082	136	39	to	to	PART
american_scientific_journal-3082	136	40	apply	apply	VERB
american_scientific_journal-3082	136	41	international	international	ADJ
american_scientific_journal-3082	136	42	standards	standard	NOUN
american_scientific_journal-3082	136	43	for	for	ADP
american_scientific_journal-3082	136	44	the	the	DET
american_scientific_journal-3082	136	45	preparation	preparation	NOUN
american_scientific_journal-3082	136	46	of	of	ADP
american_scientific_journal-3082	136	47	financial	financial	ADJ
american_scientific_journal-3082	136	48	statements	statement	NOUN
american_scientific_journal-3082	136	49	and	and	CCONJ
american_scientific_journal-3082	136	50	methods	method	NOUN
american_scientific_journal-3082	136	51	of	of	ADP
american_scientific_journal-3082	136	52	audit	audit	NOUN
american_scientific_journal-3082	136	53	of	of	ADP
american_scientific_journal-3082	136	54	these	these	DET
american_scientific_journal-3082	136	55	lists	list	NOUN
american_scientific_journal-3082	136	56	in	in	ADP
american_scientific_journal-3082	136	57	accordance	accordance	NOUN
american_scientific_journal-3082	136	58	with	with	ADP
american_scientific_journal-3082	136	59	the	the	DET
american_scientific_journal-3082	136	60	relevant	relevant	ADJ
american_scientific_journal-3082	136	61	international	international	ADJ
american_scientific_journal-3082	136	62	auditing	auditing	NOUN
american_scientific_journal-3082	136	63	standards	standard	NOUN
american_scientific_journal-3082	136	64	.	.	PUNCT
american_scientific_journal-3082	137	1	5working	5worke	VERB
american_scientific_journal-3082	137	2	on	on	ADP
american_scientific_journal-3082	137	3	increasing	increase	VERB
american_scientific_journal-3082	137	4	the	the	DET
american_scientific_journal-3082	137	5	efforts	effort	NOUN
american_scientific_journal-3082	137	6	of	of	ADP
american_scientific_journal-3082	137	7	professional	professional	ADJ
american_scientific_journal-3082	137	8	accounting	accounting	NOUN
american_scientific_journal-3082	137	9	and	and	CCONJ
american_scientific_journal-3082	137	10	auditing	auditing	NOUN
american_scientific_journal-3082	137	11	organizations	organization	NOUN
american_scientific_journal-3082	137	12	in	in	ADP
american_scientific_journal-3082	137	13	iraq	iraq	PROPN
american_scientific_journal-3082	137	14	represented	represent	VERB
american_scientific_journal-3082	137	15	by	by	ADP
american_scientific_journal-3082	137	16	trade	trade	NOUN
american_scientific_journal-3082	137	17	unions	union	NOUN
american_scientific_journal-3082	137	18	and	and	CCONJ
american_scientific_journal-3082	137	19	professional	professional	ADJ
american_scientific_journal-3082	137	20	associations	association	NOUN
american_scientific_journal-3082	137	21	in	in	ADP
american_scientific_journal-3082	137	22	the	the	DET
american_scientific_journal-3082	137	23	field	field	NOUN
american_scientific_journal-3082	137	24	of	of	ADP
american_scientific_journal-3082	137	25	necessity	necessity	NOUN
american_scientific_journal-3082	137	26	and	and	CCONJ
american_scientific_journal-3082	137	27	importance	importance	NOUN
american_scientific_journal-3082	137	28	of	of	ADP
american_scientific_journal-3082	137	29	adopting	adopt	VERB
american_scientific_journal-3082	137	30	international	international	ADJ
american_scientific_journal-3082	137	31	accounting	accounting	NOUN
american_scientific_journal-3082	137	32	and	and	CCONJ
american_scientific_journal-3082	137	33	standards	standard	NOUN
american_scientific_journal-3082	137	34	in	in	ADP
american_scientific_journal-3082	137	35	iraq	iraq	PROPN
american_scientific_journal-3082	137	36	and	and	CCONJ
american_scientific_journal-3082	137	37	the	the	DET
american_scientific_journal-3082	137	38	advantages	advantage	NOUN
american_scientific_journal-3082	137	39	of	of	ADP
american_scientific_journal-3082	137	40	applying	apply	VERB
american_scientific_journal-3082	137	41	them	they	PRON
american_scientific_journal-3082	137	42	at	at	ADP
american_scientific_journal-3082	137	43	the	the	DET
american_scientific_journal-3082	137	44	level	level	NOUN
american_scientific_journal-3082	137	45	of	of	ADP
american_scientific_journal-3082	137	46	companies	company	NOUN
american_scientific_journal-3082	137	47	and	and	CCONJ
american_scientific_journal-3082	137	48	institutions	institution	NOUN
american_scientific_journal-3082	137	49	in	in	ADP
american_scientific_journal-3082	137	50	iraq	iraq	PROPN
american_scientific_journal-3082	137	51	and	and	CCONJ
american_scientific_journal-3082	137	52	creating	create	VERB
american_scientific_journal-3082	137	53	the	the	DET
american_scientific_journal-3082	137	54	legal	legal	ADJ
american_scientific_journal-3082	137	55	accounting	accounting	NOUN
american_scientific_journal-3082	137	56	and	and	CCONJ
american_scientific_journal-3082	137	57	legal	legal	ADJ
american_scientific_journal-3082	137	58	environment	environment	NOUN
american_scientific_journal-3082	137	59	in	in	ADP
american_scientific_journal-3082	137	60	the	the	DET
american_scientific_journal-3082	137	61	field	field	NOUN
american_scientific_journal-3082	137	62	of	of	ADP
american_scientific_journal-3082	137	63	adopting	adopt	VERB
american_scientific_journal-3082	137	64	and	and	CCONJ
american_scientific_journal-3082	137	65	applying	apply	VERB
american_scientific_journal-3082	137	66	these	these	DET
american_scientific_journal-3082	137	67	standards	standard	NOUN
american_scientific_journal-3082	137	68	and	and	CCONJ
american_scientific_journal-3082	137	69	contributing	contribute	VERB
american_scientific_journal-3082	137	70	to	to	ADP
american_scientific_journal-3082	137	71	the	the	DET
american_scientific_journal-3082	137	72	qualification	qualification	NOUN
american_scientific_journal-3082	137	73	of	of	ADP
american_scientific_journal-3082	137	74	accounting	accounting	NOUN
american_scientific_journal-3082	137	75	and	and	CCONJ
american_scientific_journal-3082	137	76	auditing	auditing	NOUN
american_scientific_journal-3082	137	77	staff	staff	NOUN
american_scientific_journal-3082	137	78	competent	competent	ADJ
american_scientific_journal-3082	137	79	in	in	ADP
american_scientific_journal-3082	137	80	this	this	DET
american_scientific_journal-3082	137	81	field	field	NOUN
american_scientific_journal-3082	137	82	.	.	PUNCT
american_scientific_journal-3082	138	1	references	reference	NOUN
american_scientific_journal-3082	138	2	[	[	X
american_scientific_journal-3082	138	3	1]ahmed	1]ahmed	NUM
american_scientific_journal-3082	138	4	,	,	PUNCT
american_scientific_journal-3082	138	5	alsaka	alsaka	PROPN
american_scientific_journal-3082	138	6	,	,	PUNCT
american_scientific_journal-3082	138	7	the	the	DET
american_scientific_journal-3082	138	8	intellectual	intellectual	ADJ
american_scientific_journal-3082	138	9	and	and	CCONJ
american_scientific_journal-3082	138	10	practical	practical	ADJ
american_scientific_journal-3082	138	11	framework	framework	NOUN
american_scientific_journal-3082	138	12	of	of	ADP
american_scientific_journal-3082	138	13	egyptian	egyptian	ADJ
american_scientific_journal-3082	138	14	accounting	accounting	NOUN
american_scientific_journal-3082	138	15	standards	standard	NOUN
american_scientific_journal-3082	138	16	,	,	PUNCT
american_scientific_journal-3082	138	17	journal	journal	NOUN
american_scientific_journal-3082	138	18	of	of	ADP
american_scientific_journal-3082	138	19	the	the	DET
american_scientific_journal-3082	138	20	faculty	faculty	NOUN
american_scientific_journal-3082	138	21	of	of	ADP
american_scientific_journal-3082	138	22	commerce	commerce	PROPN
american_scientific_journal-3082	138	23	,	,	PUNCT
american_scientific_journal-3082	138	24	cairo	cairo	PROPN
american_scientific_journal-3082	138	25	university;2007;pp12	university;2007;pp12	NOUN
american_scientific_journal-3082	138	26	.	.	PUNCT
american_scientific_journal-3082	139	1	[	[	X
american_scientific_journal-3082	139	2	2]-aqbal	2]-aqbal	NUM
american_scientific_journal-3082	139	3	,	,	PUNCT
american_scientific_journal-3082	139	4	mostafa	mostafa	PROPN
american_scientific_journal-3082	139	5	,	,	PUNCT
american_scientific_journal-3082	139	6	noreen	noreen	PROPN
american_scientific_journal-3082	139	7	,	,	PUNCT
american_scientific_journal-3082	139	8	methodology	methodology	NOUN
american_scientific_journal-3082	139	9	preparation	preparation	NOUN
american_scientific_journal-3082	139	10	of	of	ADP
american_scientific_journal-3082	139	11	the	the	DET
american_scientific_journal-3082	139	12	council	council	NOUN
american_scientific_journal-3082	139	13	certified	certify	VERB
american_scientific_journal-3082	139	14	public	public	ADJ
american_scientific_journal-3082	139	15	accountant	accountant	NOUN
american_scientific_journal-3082	139	16	,	,	PUNCT
american_scientific_journal-3082	139	17	master	master	NOUN
american_scientific_journal-3082	139	18	american	american	PROPN
american_scientific_journal-3082	139	19	scientific	scientific	PROPN
american_scientific_journal-3082	139	20	research	research	PROPN
american_scientific_journal-3082	139	21	journal	journal	NOUN
american_scientific_journal-3082	139	22	for	for	ADP
american_scientific_journal-3082	139	23	engineering	engineering	NOUN
american_scientific_journal-3082	139	24	,	,	PUNCT
american_scientific_journal-3082	139	25	technology	technology	NOUN
american_scientific_journal-3082	139	26	,	,	PUNCT
american_scientific_journal-3082	139	27	and	and	CCONJ
american_scientific_journal-3082	139	28	sciences	science	NOUN
american_scientific_journal-3082	139	29	(	(	PUNCT
american_scientific_journal-3082	139	30	asrjets	asrjet	NOUN
american_scientific_journal-3082	139	31	)	)	PUNCT
american_scientific_journal-3082	139	32	(	(	PUNCT
american_scientific_journal-3082	139	33	2017	2017	NUM
american_scientific_journal-3082	139	34	)	)	PUNCT
american_scientific_journal-3082	139	35	volume	volume	NOUN
american_scientific_journal-3082	139	36	32	32	NUM
american_scientific_journal-3082	139	37	,	,	PUNCT
american_scientific_journal-3082	139	38	no	no	DET
american_scientific_journal-3082	139	39	1	1	NUM
american_scientific_journal-3082	139	40	,	,	PUNCT
american_scientific_journal-3082	139	41	pp	pp	ADV
american_scientific_journal-3082	139	42	243	243	NUM
american_scientific_journal-3082	139	43	-	-	SYM
american_scientific_journal-3082	139	44	265	265	NUM
american_scientific_journal-3082	139	45	264	264	NUM
american_scientific_journal-3082	139	46	theses	thesis	NOUN
american_scientific_journal-3082	139	47	,	,	PUNCT
american_scientific_journal-3082	139	48	aljazeera	aljazeera	PROPN
american_scientific_journal-3082	139	49	university	university	PROPN
american_scientific_journal-3082	139	50	,	,	PUNCT
american_scientific_journal-3082	139	51	faculty	faculty	NOUN
american_scientific_journal-3082	139	52	of	of	ADP
american_scientific_journal-3082	139	53	economic	economic	ADJ
american_scientific_journal-3082	139	54	,	,	PUNCT
american_scientific_journal-3082	139	55	sudan;2003;pp27	sudan;2003;pp27	NOUN
american_scientific_journal-3082	139	56	.	.	PUNCT
american_scientific_journal-3082	140	1	[	[	X
american_scientific_journal-3082	140	2	3]-alqashi	3]-alqashi	NUM
american_scientific_journal-3082	140	3	,	,	PUNCT
american_scientific_journal-3082	140	4	dahir	dahir	NOUN
american_scientific_journal-3082	140	5	&	&	CCONJ
american_scientific_journal-3082	140	6	alabadi	alabadi	PROPN
american_scientific_journal-3082	140	7	,	,	PUNCT
american_scientific_journal-3082	140	8	haythem	haythem	X
american_scientific_journal-3082	140	9	,	,	PUNCT
american_scientific_journal-3082	140	10	the	the	DET
american_scientific_journal-3082	140	11	impact	impact	NOUN
american_scientific_journal-3082	140	12	of	of	ADP
american_scientific_journal-3082	140	13	adoption	adoption	NOUN
american_scientific_journal-3082	140	14	and	and	CCONJ
american_scientific_journal-3082	140	15	application	application	NOUN
american_scientific_journal-3082	140	16	of	of	ADP
american_scientific_journal-3082	140	17	international	international	ADJ
american_scientific_journal-3082	140	18	accounting	accounting	NOUN
american_scientific_journal-3082	140	19	standards	standard	NOUN
american_scientific_journal-3082	140	20	in	in	ADP
american_scientific_journal-3082	140	21	jordanian	jordanian	ADJ
american_scientific_journal-3082	140	22	companies	company	NOUN
american_scientific_journal-3082	140	23	to	to	PART
american_scientific_journal-3082	140	24	attract	attract	VERB
american_scientific_journal-3082	140	25	foreign	foreign	ADJ
american_scientific_journal-3082	140	26	investment	investment	NOUN
american_scientific_journal-3082	140	27	,	,	PUNCT
american_scientific_journal-3082	140	28	master	master	NOUN
american_scientific_journal-3082	140	29	theses	theses	X
american_scientific_journal-3082	140	30	,	,	PUNCT
american_scientific_journal-3082	140	31	alasra	alasra	PROPN
american_scientific_journal-3082	140	32	university	university	NOUN
american_scientific_journal-3082	140	33	,	,	PUNCT
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american_scientific_journal-3082	140	35	,	,	PUNCT
american_scientific_journal-3082	140	36	2009	2009	NUM
american_scientific_journal-3082	140	37	;	;	PUNCT
american_scientific_journal-3082	140	38	p.33	p.33	PROPN
american_scientific_journal-3082	140	39	.	.	PUNCT
american_scientific_journal-3082	141	1	[	[	X
american_scientific_journal-3082	141	2	4]-altalha	4]-altalha	NUM
american_scientific_journal-3082	141	3	,	,	PUNCT
american_scientific_journal-3082	141	4	hamid	hamid	PROPN
american_scientific_journal-3082	141	5	,	,	PUNCT
american_scientific_journal-3082	141	6	international	international	ADJ
american_scientific_journal-3082	141	7	accounting	accounting	NOUN
american_scientific_journal-3082	141	8	standards	standard	NOUN
american_scientific_journal-3082	141	9	established	establish	VERB
american_scientific_journal-3082	141	10	and	and	CCONJ
american_scientific_journal-3082	141	11	concept	concept	NOUN
american_scientific_journal-3082	141	12	,	,	PUNCT
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american_scientific_journal-3082	141	14	academ	academ	ADJ
american_scientific_journal-3082	141	15	for	for	ADP
american_scientific_journal-3082	141	16	banking	banking	NOUN
american_scientific_journal-3082	141	17	and	and	CCONJ
american_scientific_journal-3082	141	18	financial	financial	ADJ
american_scientific_journal-3082	141	19	sciences	science	NOUN
american_scientific_journal-3082	141	20	,	,	PUNCT
american_scientific_journal-3082	141	21	jordan;2000	jordan;2000	PROPN
american_scientific_journal-3082	141	22	.	.	PUNCT
american_scientific_journal-3082	142	1	[	[	X
american_scientific_journal-3082	142	2	5]-alamera	5]-alamera	NUM
american_scientific_journal-3082	142	3	,	,	PUNCT
american_scientific_journal-3082	142	4	ibrahim	ibrahim	PROPN
american_scientific_journal-3082	142	5	,	,	PUNCT
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american_scientific_journal-3082	142	7	,	,	PUNCT
american_scientific_journal-3082	142	8	analytical	analytical	ADJ
american_scientific_journal-3082	142	9	theory	theory	NOUN
american_scientific_journal-3082	142	10	study	study	NOUN
american_scientific_journal-3082	142	11	on	on	ADP
american_scientific_journal-3082	142	12	the	the	DET
american_scientific_journal-3082	142	13	effectiveness	effectiveness	NOUN
american_scientific_journal-3082	142	14	of	of	ADP
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american_scientific_journal-3082	142	16	of	of	ADP
american_scientific_journal-3082	142	17	accounting	accounting	NOUN
american_scientific_journal-3082	142	18	standards	standard	NOUN
american_scientific_journal-3082	142	19	at	at	ADP
american_scientific_journal-3082	142	20	the	the	DET
american_scientific_journal-3082	142	21	international	international	ADJ
american_scientific_journal-3082	142	22	level	level	NOUN
american_scientific_journal-3082	142	23	,	,	PUNCT
american_scientific_journal-3082	142	24	journal	journal	NOUN
american_scientific_journal-3082	142	25	of	of	ADP
american_scientific_journal-3082	142	26	public	public	ADJ
american_scientific_journal-3082	142	27	administration	administration	NOUN
american_scientific_journal-3082	142	28	,	,	PUNCT
american_scientific_journal-3082	142	29	n64;2006;pp88	n64;2006;pp88	PROPN
american_scientific_journal-3082	142	30	.	.	PUNCT
american_scientific_journal-3082	143	1	[	[	X
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american_scientific_journal-3082	143	3	,	,	PUNCT
american_scientific_journal-3082	143	4	the	the	DET
american_scientific_journal-3082	143	5	case	case	NOUN
american_scientific_journal-3082	143	6	against	against	ADP
american_scientific_journal-3082	143	7	international	international	ADJ
american_scientific_journal-3082	143	8	uniformity	uniformity	NOUN
american_scientific_journal-3082	143	9	management	management	NOUN
american_scientific_journal-3082	143	10	accounting;1971	accounting;1971	PROPN
american_scientific_journal-3082	143	11	.	.	PUNCT
american_scientific_journal-3082	144	1	[	[	X
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american_scientific_journal-3082	144	3	,	,	PUNCT
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american_scientific_journal-3082	144	5	&	&	CCONJ
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american_scientific_journal-3082	144	8	,	,	PUNCT
american_scientific_journal-3082	144	9	international	international	ADJ
american_scientific_journal-3082	144	10	accounting	accounting	NOUN
american_scientific_journal-3082	144	11	,	,	PUNCT
american_scientific_journal-3082	144	12	international	international	ADJ
american_scientific_journal-3082	144	13	scientific	scientific	ADJ
american_scientific_journal-3082	144	14	publishing	publishing	NOUN
american_scientific_journal-3082	144	15	house	house	NOUN
american_scientific_journal-3082	144	16	,	,	PUNCT
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american_scientific_journal-3082	144	18	;	;	PUNCT
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american_scientific_journal-3082	145	1	[	[	X
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american_scientific_journal-3082	145	3	,	,	PUNCT
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american_scientific_journal-3082	145	6	,	,	PUNCT
american_scientific_journal-3082	145	7	accounting	accounting	NOUN
american_scientific_journal-3082	145	8	standards	standard	NOUN
american_scientific_journal-3082	145	9	in	in	ADP
american_scientific_journal-3082	145	10	islamic	islamic	ADJ
american_scientific_journal-3082	145	11	banks	bank	NOUN
american_scientific_journal-3082	145	12	,	,	PUNCT
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american_scientific_journal-3082	145	14	of	of	ADP
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american_scientific_journal-3082	145	16	economics	economic	NOUN
american_scientific_journal-3082	145	17	,	,	PUNCT
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american_scientific_journal-3082	145	19	,	,	PUNCT
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american_scientific_journal-3082	145	21	,	,	PUNCT
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american_scientific_journal-3082	145	23	;	;	PUNCT
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american_scientific_journal-3082	145	25	.	.	PUNCT
american_scientific_journal-3082	146	1	[	[	X
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american_scientific_journal-3082	146	3	,	,	PUNCT
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american_scientific_journal-3082	146	5	,	,	PUNCT
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american_scientific_journal-3082	146	7	,	,	PUNCT
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american_scientific_journal-3082	146	15	,	,	PUNCT
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american_scientific_journal-3082	146	19	on	on	ADP
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american_scientific_journal-3082	146	24	,	,	PUNCT
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american_scientific_journal-3082	146	32	,	,	PUNCT
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american_scientific_journal-3082	146	34	.	.	PUNCT
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american_scientific_journal-3082	147	2	.	.	PUNCT
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american_scientific_journal-3082	148	2	10]-kieso	10]-kieso	NUM
american_scientific_journal-3082	148	3	,	,	PUNCT
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american_scientific_journal-3082	148	7	&	&	CCONJ
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american_scientific_journal-3082	148	10	,	,	PUNCT
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american_scientific_journal-3082	148	13	,	,	PUNCT
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american_scientific_journal-3082	148	16	.	.	PUNCT
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american_scientific_journal-3082	149	3	,	,	PUNCT
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american_scientific_journal-3082	149	5	,	,	PUNCT
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american_scientific_journal-3082	149	10	the	the	DET
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american_scientific_journal-3082	149	12	system	system	NOUN
american_scientific_journal-3082	149	13	of	of	ADP
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american_scientific_journal-3082	149	15	under	under	ADP
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american_scientific_journal-3082	149	17	consolidation	consolidation	NOUN
american_scientific_journal-3082	149	18	,	,	PUNCT
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american_scientific_journal-3082	149	20	theses	theses	PROPN
american_scientific_journal-3082	149	21	,	,	PUNCT
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american_scientific_journal-3082	149	24	,	,	PUNCT
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american_scientific_journal-3082	149	26	,	,	PUNCT
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american_scientific_journal-3082	149	28	;	;	PUNCT
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american_scientific_journal-3082	149	30	.	.	PUNCT
american_scientific_journal-3082	150	1	[	[	X
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american_scientific_journal-3082	150	3	,	,	PUNCT
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american_scientific_journal-3082	150	5	,	,	PUNCT
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american_scientific_journal-3082	150	9	,	,	PUNCT
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american_scientific_journal-3082	150	14	on	on	ADP
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american_scientific_journal-3082	150	20	direct	direct	ADJ
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american_scientific_journal-3082	150	23	,	,	PUNCT
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american_scientific_journal-3082	150	29	–	–	PUNCT
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american_scientific_journal-3082	151	3	,	,	PUNCT
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american_scientific_journal-3082	151	5	,	,	PUNCT
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american_scientific_journal-3082	151	7	,	,	PUNCT
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american_scientific_journal-3082	151	14	in	in	ADP
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american_scientific_journal-3082	151	25	,	,	PUNCT
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american_scientific_journal-3082	151	32	.	.	PUNCT
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american_scientific_journal-3082	152	22	;	;	PUNCT
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american_scientific_journal-3082	152	24	.	.	PUNCT
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american_scientific_journal-3082	153	3	,	,	PUNCT
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american_scientific_journal-3082	153	5	&	&	CCONJ
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american_scientific_journal-3082	153	19	;	;	PUNCT
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american_scientific_journal-3082	153	21	.	.	PUNCT
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american_scientific_journal-3082	155	21	;	;	PUNCT
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american_scientific_journal-3082	159	7	,	,	PUNCT
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