id	sid	eid	entity	type
ajfa-1689	1	1	microsoft	ORG
ajfa-1689	1	2	1689-6677	CARDINAL
ajfa-1689	1	3	1)-writer3-new asian	CARDINAL
ajfa-1689	1	4	finance & accounting	ORG
ajfa-1689	1	5	2012	DATE
ajfa-1689	1	6	4	CARDINAL
ajfa-1689	1	7	2	CARDINAL
ajfa-1689	1	8	144	CARDINAL
ajfa-1689	1	9	nigerian	NORP
ajfa-1689	1	10	ondo state	ORG
ajfa-1689	1	11	nigeria	GPE
ajfa-1689	1	12	april 22, 2012	DATE
ajfa-1689	1	13	july 19, 2012	DATE
ajfa-1689	1	14	december 1, 2012	DATE
ajfa-1689	5	1	nigeria	GPE
ajfa-1689	14	1	asian journal of finance & accounting	ORG
ajfa-1689	14	2	2012	DATE
ajfa-1689	14	3	4	CARDINAL
ajfa-1689	14	4	2	CARDINAL
ajfa-1689	14	5	145	CARDINAL
ajfa-1689	17	1	one	CARDINAL
ajfa-1689	26	1	great britain	GPE
ajfa-1689	28	1	1217	CARDINAL
ajfa-1689	29	1	1688	CARDINAL
ajfa-1689	30	1	2005	DATE
ajfa-1689	31	1	california department of finance	ORG
ajfa-1689	31	2	1998	DATE
ajfa-1689	32	1	one year	DATE
ajfa-1689	34	1	nigeria	GPE
ajfa-1689	36	1	2003	DATE
ajfa-1689	37	1	meigs	PERSON
ajfa-1689	37	2	meigs	GPE
ajfa-1689	37	3	2004	DATE
ajfa-1689	38	1	legislative asian journal of finance & accounting	ORG
ajfa-1689	38	2	2012	DATE
ajfa-1689	39	1	4	CARDINAL
ajfa-1689	39	2	2	CARDINAL
ajfa-1689	39	3	146	CARDINAL
ajfa-1689	39	4	johnson	PERSON
ajfa-1689	39	5	1992	DATE
ajfa-1689	39	6	jones	PERSON
ajfa-1689	39	7	2005	DATE
ajfa-1689	39	8	britain	GPE
ajfa-1689	40	1	nigeria	GPE
ajfa-1689	40	2	2000	DATE
ajfa-1689	40	3	the ministry of finance	ORG
ajfa-1689	42	1	the beginning of the year	DATE
ajfa-1689	42	2	the previous year	DATE
ajfa-1689	44	1	federal republic of nigeria	ORG
ajfa-1689	44	2	2000	DATE
ajfa-1689	49	1	one	CARDINAL
ajfa-1689	52	1	2006	DATE
ajfa-1689	54	1	congress	ORG
ajfa-1689	60	1	asian journal of finance & accounting	ORG
ajfa-1689	60	2	2012	DATE
ajfa-1689	60	3	4	CARDINAL
ajfa-1689	60	4	2	CARDINAL
ajfa-1689	61	1	three	CARDINAL
ajfa-1689	62	1	five months	DATE
ajfa-1689	62	2	the beginning of the fiscal year	DATE
ajfa-1689	63	1	the ministry of budget and planning	ORG
ajfa-1689	67	1	the ministry of budget and planning	ORG
ajfa-1689	68	1	the ministry of budget and planning	ORG
ajfa-1689	69	1	concord	GPE
ajfa-1689	73	1	the national assembly	ORG
ajfa-1689	73	2	the house of senate	ORG
ajfa-1689	74	1	the national assembly	ORG
ajfa-1689	74	2	two	CARDINAL
ajfa-1689	76	1	the national assembly	ORG
ajfa-1689	82	1	two	CARDINAL
ajfa-1689	84	1	the asian journal of finance & accounting	ORG
ajfa-1689	84	2	2012	DATE
ajfa-1689	85	1	4	CARDINAL
ajfa-1689	85	2	2	CARDINAL
ajfa-1689	85	3	148	CARDINAL
ajfa-1689	86	1	the national assembly	ORG
ajfa-1689	89	1	the years	DATE
ajfa-1689	93	1	three	CARDINAL
ajfa-1689	94	1	2003	DATE
ajfa-1689	94	2	three	CARDINAL
ajfa-1689	94	3	a.	PERSON
ajfa-1689	100	1	three	CARDINAL
ajfa-1689	103	1	asian	NORP
ajfa-1689	103	2	finance & accounting	ORG
ajfa-1689	103	3	2012	DATE
ajfa-1689	103	4	4	CARDINAL
ajfa-1689	103	5	2	CARDINAL
ajfa-1689	109	1	three	CARDINAL
ajfa-1689	110	1	one	CARDINAL
ajfa-1689	117	1	nigeria	GPE
ajfa-1689	118	1	the obasanjo administration	ORG
ajfa-1689	118	2	1999	DATE
ajfa-1689	119	1	nwankwo	ORG
ajfa-1689	119	2	2004	DATE
ajfa-1689	120	1	bmpiu	ORG
ajfa-1689	120	2	nigeria	GPE
ajfa-1689	125	1	asian	NORP
ajfa-1689	125	2	finance & accounting	ORG
ajfa-1689	125	3	2012	DATE
ajfa-1689	125	4	4	CARDINAL
ajfa-1689	125	5	2	CARDINAL
ajfa-1689	134	1	chukwu	ORG
ajfa-1689	134	2	2005	DATE
ajfa-1689	137	1	one	CARDINAL
ajfa-1689	141	1	ten years	DATE
ajfa-1689	141	2	2011	DATE
ajfa-1689	145	1	five hundred	CARDINAL
ajfa-1689	146	1	five hundred	CARDINAL
ajfa-1689	146	2	asian	NORP
ajfa-1689	146	3	finance & accounting	ORG
ajfa-1689	146	4	2012	DATE
ajfa-1689	147	1	4	CARDINAL
ajfa-1689	147	2	2	CARDINAL
ajfa-1689	147	3	151	CARDINAL
ajfa-1689	147	4	100	CARDINAL
ajfa-1689	147	5	100	CARDINAL
ajfa-1689	147	6	100	CARDINAL
ajfa-1689	147	7	100	CARDINAL
ajfa-1689	147	8	100 500	CARDINAL
ajfa-1689	147	9	five	CARDINAL
ajfa-1689	147	10	5	CARDINAL
ajfa-1689	149	1	four	CARDINAL
ajfa-1689	149	2	5	CARDINAL
ajfa-1689	150	1	20	CARDINAL
ajfa-1689	150	2	10,000(20x500	CARDINAL
ajfa-1689	151	1	500	CARDINAL
ajfa-1689	151	2	only 420	CARDINAL
ajfa-1689	152	1	90	CARDINAL
ajfa-1689	152	2	80	CARDINAL
ajfa-1689	152	3	75	CARDINAL
ajfa-1689	152	4	85	CARDINAL
ajfa-1689	152	5	90 420	CARDINAL
ajfa-1689	152	6	finance & accounting	ORG
ajfa-1689	152	7	2012	DATE
ajfa-1689	152	8	4	CARDINAL
ajfa-1689	152	9	2	CARDINAL
ajfa-1689	152	10	152	CARDINAL
ajfa-1689	154	1	no %	PERCENT
ajfa-1689	155	1	700	CARDINAL
ajfa-1689	155	2	10,000 100	CARDINAL
ajfa-1689	156	1	820	CARDINAL
ajfa-1689	156	2	100	CARDINAL
ajfa-1689	156	3	q3	ORG
ajfa-1689	157	1	q4	PERSON
ajfa-1689	158	1	750	CARDINAL
ajfa-1689	158	2	62.5 10,000 100	CARDINAL
ajfa-1689	158	3	q5	ORG
ajfa-1689	159	1	650	CARDINAL
ajfa-1689	159	2	2012	DATE
ajfa-1689	162	1	67.5%	PERCENT
ajfa-1689	169	1	asian	NORP
ajfa-1689	169	2	finance & accounting	ORG
ajfa-1689	169	3	2012	DATE
ajfa-1689	169	4	4	CARDINAL
ajfa-1689	169	5	2	CARDINAL
ajfa-1689	176	1	s.t.	PERSON
ajfa-1689	176	2	2005	DATE
ajfa-1689	178	1	nigeria	GPE
ajfa-1689	178	2	3(4	CARDINAL
ajfa-1689	178	3	33	CARDINAL
ajfa-1689	179	1	s.o.	GPE
ajfa-1689	180	1	2003	DATE
ajfa-1689	182	1	ibadan	GPE
ajfa-1689	182	2	75162	DATE
ajfa-1689	183	1	bendlebury	PERSON
ajfa-1689	183	2	a.	PERSON
ajfa-1689	183	3	2005	DATE
ajfa-1689	185	1	new york	GPE
ajfa-1689	185	2	oxford university press	ORG
ajfa-1689	185	3	85	CARDINAL
ajfa-1689	185	4	chekwu	GPE
ajfa-1689	185	5	i. k.	PERSON
ajfa-1689	185	6	2205	CARDINAL
ajfa-1689	188	1	www.humtreasry.gov.uk/documents/publicaspendingandservicies california department of finance	ORG
ajfa-1689	189	1	1998	DATE
ajfa-1689	192	1	institute of management	ORG
ajfa-1689	193	1	1982	DATE
ajfa-1689	194	1	journal of management accounting	ORG
ajfa-1689	194	2	5(2	CARDINAL
ajfa-1689	194	3	37	CARDINAL
ajfa-1689	194	4	johnson	GPE
ajfa-1689	194	5	i. e.	PERSON
ajfa-1689	194	6	1992	DATE
ajfa-1689	195	1	lagos	GPE
ajfa-1689	195	2	nigeria	GPE
ajfa-1689	195	3	132	CARDINAL
ajfa-1689	196	1	w., & meig	ORG
ajfa-1689	196	2	2004	DATE
ajfa-1689	197	1	new york	GPE
ajfa-1689	197	2	mcgraw-hill book company	ORG
ajfa-1689	197	3	51	CARDINAL
ajfa-1689	197	4	2000	DATE
ajfa-1689	199	1	winter	DATE
ajfa-1689	199	2	12	CARDINAL
ajfa-1689	199	3	nwankwo	ORG
ajfa-1689	199	4	s.	PERSON
ajfa-1689	199	5	2004	DATE
ajfa-1689	201	1	nigerian	NORP
ajfa-1689	201	2	5(2	CARDINAL
ajfa-1689	201	3	34	CARDINAL
ajfa-1689	203	1	3(4	CARDINAL
ajfa-1689	203	2	91	CARDINAL
ajfa-1689	204	1	asian	NORP
ajfa-1689	204	2	finance & accounting	ORG
ajfa-1689	204	3	2012	DATE
ajfa-1689	204	4	4	CARDINAL
ajfa-1689	204	5	2	CARDINAL
ajfa-1689	204	6	154	CARDINAL
ajfa-1689	204	7	j., & erero	ORG
ajfa-1689	204	8	h. (1995	ORG
ajfa-1689	205	1	1991	DATE
ajfa-1689	205	2	1991-1993	DATE
ajfa-1689	206	1	nigeria institute of management review	ORG
ajfa-1689	206	2	3(2	CARDINAL
ajfa-1689	206	3	42	CARDINAL
ajfa-1689	207	1	omolehinwa	ORG
ajfa-1689	207	2	e.	PERSON
ajfa-1689	207	3	2003	DATE
ajfa-1689	208	1	nigeria	GPE
ajfa-1689	208	2	lagos	GPE
ajfa-1689	208	3	nigeria	GPE
ajfa-1689	208	4	pumark nig ltd	ORG
ajfa-1689	208	5	1	CARDINAL
ajfa-1689	209	1	a.j.	PERSON
ajfa-1689	209	2	2006	DATE
ajfa-1689	211	1	journal of institute of chattered accountant of	ORG
ajfa-1689	211	2	nigeria	GPE
ajfa-1689	211	3	36(2	CARDINAL
ajfa-1689	211	4	34	CARDINAL
ajfa-1689	212	1	a. m.	PERSON
ajfa-1689	212	2	1994	DATE
ajfa-1689	214	1	nigeria financial review	ORG
ajfa-1689	214	2	1(5	CARDINAL
ajfa-1689	214	3	40-50	CARDINAL
ajfa-1689	215	1	world bank evaluation department	ORG
ajfa-1689	216	1	1998	DATE