id	sid	eid	entity	type
ajfa-5291	1	1	microsoft	ORG
ajfa-5291	1	2	5291-19174-1-sm-writer2-new.doc	CARDINAL
ajfa-5291	1	3	journal of finance & accounting	ORG
ajfa-5291	1	4	1946	CARDINAL
ajfa-5291	1	5	2014	DATE
ajfa-5291	1	6	6	CARDINAL
ajfa-5291	1	7	1	CARDINAL
ajfa-5291	1	8	249	CARDINAL
ajfa-5291	1	9	malaysian	NORP
ajfa-5291	1	10	utara malaysia	GPE
ajfa-5291	1	11	06010	CARDINAL
ajfa-5291	1	12	uum sintok	GPE
ajfa-5291	1	13	kedah	GPE
ajfa-5291	1	14	malaysia	GPE
ajfa-5291	1	15	60	CARDINAL
ajfa-5291	2	1	rabitah	PERSON
ajfa-5291	2	2	universiti utara malaysia	PERSON
ajfa-5291	2	3	uum sintok	GPE
ajfa-5291	2	4	kedah	GPE
ajfa-5291	2	5	darul aman	PERSON
ajfa-5291	2	6	malaysia e	GPE
ajfa-5291	2	7	march 15, 2014	DATE
ajfa-5291	2	8	april 28, 2014	DATE
ajfa-5291	2	9	june 1, 2014	DATE
ajfa-5291	2	10	malaysian	NORP
ajfa-5291	4	1	one	CARDINAL
ajfa-5291	4	2	malaysia	GPE
ajfa-5291	4	3	naza	NORP
ajfa-5291	4	4	sdn	ORG
ajfa-5291	5	1	bhd	ORG
ajfa-5291	7	1	malaysia	GPE
ajfa-5291	8	1	asian	NORP
ajfa-5291	8	2	finance & accounting	ORG
ajfa-5291	8	3	1946	CARDINAL
ajfa-5291	8	4	2014	DATE
ajfa-5291	8	5	6	CARDINAL
ajfa-5291	8	6	1	CARDINAL
ajfa-5291	8	7	250	CARDINAL
ajfa-5291	9	1	asian	NORP
ajfa-5291	9	2	finance & accounting	ORG
ajfa-5291	9	3	1946	CARDINAL
ajfa-5291	9	4	2014	DATE
ajfa-5291	9	5	6	CARDINAL
ajfa-5291	9	6	1	CARDINAL
ajfa-5291	9	7	251 1	CARDINAL
ajfa-5291	10	1	two	CARDINAL
ajfa-5291	18	1	first	ORDINAL
ajfa-5291	18	2	second	ORDINAL
ajfa-5291	20	1	1997	DATE
ajfa-5291	20	2	228	CARDINAL
ajfa-5291	26	1	asian	NORP
ajfa-5291	26	2	finance & accounting	ORG
ajfa-5291	26	3	1946	CARDINAL
ajfa-5291	26	4	2014	DATE
ajfa-5291	27	1	6	CARDINAL
ajfa-5291	27	2	1	CARDINAL
ajfa-5291	27	3	252	CARDINAL
ajfa-5291	30	1	malaysia	GPE
ajfa-5291	31	1	naza	NORP
ajfa-5291	31	2	sdn	ORG
ajfa-5291	32	1	bhd	ORG
ajfa-5291	32	2	malaysia	GPE
ajfa-5291	33	1	naza	NORP
ajfa-5291	33	2	malaysian	NORP
ajfa-5291	35	1	malaysian	NORP
ajfa-5291	36	1	five	CARDINAL
ajfa-5291	36	2	section 1	LAW
ajfa-5291	36	3	section 2	LAW
ajfa-5291	37	1	section 3	LAW
ajfa-5291	38	1	section 4	LAW
ajfa-5291	38	2	section 5	LAW
ajfa-5291	39	1	2	CARDINAL
ajfa-5291	39	2	2.1	CARDINAL
ajfa-5291	47	1	mott	ORG
ajfa-5291	47	2	1991:6	CARDINAL
ajfa-5291	48	1	first	ORDINAL
ajfa-5291	49	1	asian	NORP
ajfa-5291	49	2	finance & accounting	ORG
ajfa-5291	49	3	1946	CARDINAL
ajfa-5291	49	4	2014	DATE
ajfa-5291	49	5	6	CARDINAL
ajfa-5291	49	6	1	CARDINAL
ajfa-5291	49	7	253	CARDINAL
ajfa-5291	50	1	mott	ORG
ajfa-5291	50	2	1991:8	CARDINAL
ajfa-5291	50	3	first	ORDINAL
ajfa-5291	53	1	three	CARDINAL
ajfa-5291	53	2	first	ORDINAL
ajfa-5291	53	3	second	ORDINAL
ajfa-5291	53	4	third	ORDINAL
ajfa-5291	53	5	2	CARDINAL
ajfa-5291	53	6	1	CARDINAL
ajfa-5291	53	7	2009:314	DATE
ajfa-5291	54	1	2009:316	CARDINAL
ajfa-5291	62	1	abc	ORG
ajfa-5291	63	1	2.1.1	CARDINAL
ajfa-5291	64	1	1999	DATE
ajfa-5291	66	1	2008	DATE
ajfa-5291	66	2	7	CARDINAL
ajfa-5291	66	3	labour hours	TIME
ajfa-5291	68	1	bastl	GPE
ajfa-5291	68	2	harrison	PERSON
ajfa-5291	68	3	2010	DATE
ajfa-5291	68	4	asian	NORP
ajfa-5291	68	5	finance & accounting	ORG
ajfa-5291	68	6	1946	CARDINAL
ajfa-5291	68	7	2014	DATE
ajfa-5291	68	8	6	CARDINAL
ajfa-5291	68	9	1	CARDINAL
ajfa-5291	68	10	254	CARDINAL
ajfa-5291	69	1	chan	ORG
ajfa-5291	69	2	lee	PERSON
ajfa-5291	69	3	2003	DATE
ajfa-5291	69	4	two	CARDINAL
ajfa-5291	71	1	chan	PERSON
ajfa-5291	76	1	2.1.2	CARDINAL
ajfa-5291	76	2	yusuf	PERSON
ajfa-5291	76	3	1999:287	CARDINAL
ajfa-5291	76	4	abc	ORG
ajfa-5291	78	1	synder	ORG
ajfa-5291	78	2	davenport	GPE
ajfa-5291	78	3	1997	DATE
ajfa-5291	78	4	abc	ORG
ajfa-5291	80	1	1997	DATE
ajfa-5291	80	2	abc	ORG
ajfa-5291	81	1	abc	ORG
ajfa-5291	82	1	abc	ORG
ajfa-5291	82	2	yusuf	PERSON
ajfa-5291	82	3	1999	DATE
ajfa-5291	83	1	abc	ORG
ajfa-5291	84	1	1999	DATE
ajfa-5291	84	2	abc	ORG
ajfa-5291	86	1	abc	ORG
ajfa-5291	87	1	abc	ORG
ajfa-5291	88	1	asian journal of finance & accounting	ORG
ajfa-5291	88	2	1946	CARDINAL
ajfa-5291	88	3	2014	DATE
ajfa-5291	89	1	6	CARDINAL
ajfa-5291	89	2	1	CARDINAL
ajfa-5291	89	3	255 marshall	PERSON
ajfa-5291	89	4	mccartney	PERSON
ajfa-5291	89	5	mcmanus	GPE
ajfa-5291	89	6	2010	DATE
ajfa-5291	89	7	450	CARDINAL
ajfa-5291	89	8	abc	ORG
ajfa-5291	90	1	abc	ORG
ajfa-5291	91	1	mott	ORG
ajfa-5291	91	2	1991	DATE
ajfa-5291	94	1	abc	ORG
ajfa-5291	95	1	abc	ORG
ajfa-5291	96	1	abc	ORG
ajfa-5291	96	2	davenport	GPE
ajfa-5291	96	3	1997	DATE
ajfa-5291	96	4	abc	ORG
ajfa-5291	97	1	abc	ORG
ajfa-5291	98	1	abc	ORG
ajfa-5291	100	1	2.2	CARDINAL
ajfa-5291	106	1	synder	ORG
ajfa-5291	106	2	davenport	GPE
ajfa-5291	106	3	1997	DATE
ajfa-5291	106	4	159	CARDINAL
ajfa-5291	106	5	two	CARDINAL
ajfa-5291	107	1	1999:135	CARDINAL
ajfa-5291	107	2	four	CARDINAL
ajfa-5291	107	3	asian	NORP
ajfa-5291	107	4	finance & accounting	ORG
ajfa-5291	107	5	1946	CARDINAL
ajfa-5291	107	6	2014	DATE
ajfa-5291	107	7	6	CARDINAL
ajfa-5291	107	8	1	CARDINAL
ajfa-5291	107	9	256	CARDINAL
ajfa-5291	108	1	bowman	PERSON
ajfa-5291	108	2	newton (1995	ORG
ajfa-5291	109	1	two	CARDINAL
ajfa-5291	112	1	bowman	PERSON
ajfa-5291	112	2	newton	GPE
ajfa-5291	112	3	1995	DATE
ajfa-5291	114	1	two	CARDINAL
ajfa-5291	121	1	3	CARDINAL
ajfa-5291	122	1	naza automotive	ORG
ajfa-5291	122	2	sdn	ORG
ajfa-5291	123	1	bhd	ORG
ajfa-5291	124	1	naza	FAC
ajfa-5291	124	2	malaysia	GPE
ajfa-5291	125	1	asian journal of finance & accounting	ORG
ajfa-5291	125	2	1946	CARDINAL
ajfa-5291	125	3	2014	DATE
ajfa-5291	125	4	6	CARDINAL
ajfa-5291	125	5	1	CARDINAL
ajfa-5291	125	6	257	CARDINAL
ajfa-5291	125	7	naza automotive	ORG
ajfa-5291	125	8	sdn	ORG
ajfa-5291	126	1	bhd	ORG
ajfa-5291	131	1	section 4.	DATE
ajfa-5291	132	1	4	CARDINAL
ajfa-5291	132	2	naza automotive	ORG
ajfa-5291	132	3	sdn	ORG
ajfa-5291	133	1	bhd	ORG
ajfa-5291	134	1	six	CARDINAL
ajfa-5291	136	1	4.1	CARDINAL
ajfa-5291	136	2	naza	NORP
ajfa-5291	136	3	sdn	ORG
ajfa-5291	137	1	bhd	ORG
ajfa-5291	138	1	naza	NORP
ajfa-5291	138	2	sdn	ORG
ajfa-5291	139	1	bhd	ORG
ajfa-5291	139	2	naza	NORP
ajfa-5291	139	3	seoul	GPE
ajfa-5291	139	4	south korea	GPE
ajfa-5291	140	1	gurun	GPE
ajfa-5291	140	2	kedah	GPE
ajfa-5291	140	3	1996	DATE
ajfa-5291	141	1	tan sri dato	PERSON
ajfa-5291	141	2	seri utama	ORG
ajfa-5291	141	3	nasimuddin sm amin	PERSON
ajfa-5291	143	1	malaysians	NORP
ajfa-5291	144	1	140 acres	QUANTITY
ajfa-5291	144	2	two	CARDINAL
ajfa-5291	146	1	85	CARDINAL
ajfa-5291	146	2	malaysia	GPE
ajfa-5291	146	3	perodua	PERSON
ajfa-5291	146	4	malaysia	GPE
ajfa-5291	147	1	naza	NORP
ajfa-5291	148	1	4.2	CARDINAL
ajfa-5291	148	2	first	ORDINAL
ajfa-5291	150	1	naza	NORP
ajfa-5291	150	2	asian	NORP
ajfa-5291	150	3	finance & accounting	ORG
ajfa-5291	150	4	1946	CARDINAL
ajfa-5291	150	5	2014	DATE
ajfa-5291	150	6	6	CARDINAL
ajfa-5291	150	7	1	CARDINAL
ajfa-5291	150	8	258	CARDINAL
ajfa-5291	151	1	hours	TIME
ajfa-5291	152	1	first	ORDINAL
ajfa-5291	154	1	naza	NORP
ajfa-5291	154	2	malaysian	NORP
ajfa-5291	154	3	naza automotive	ORG
ajfa-5291	154	4	sdn	ORG
ajfa-5291	155	1	bhd	ORG
ajfa-5291	158	1	4.3	CARDINAL
ajfa-5291	161	1	naza	NORP
ajfa-5291	162	1	first	ORDINAL
ajfa-5291	163	1	naza	NORP
ajfa-5291	165	1	naza	NORP
ajfa-5291	165	2	sdn	ORG
ajfa-5291	166	1	bhd	ORG
ajfa-5291	168	1	4.4	CARDINAL
ajfa-5291	169	1	asian	NORP
ajfa-5291	169	2	finance & accounting	ORG
ajfa-5291	169	3	1946	CARDINAL
ajfa-5291	169	4	2014	DATE
ajfa-5291	169	5	6	CARDINAL
ajfa-5291	169	6	1	CARDINAL
ajfa-5291	169	7	259	CARDINAL
ajfa-5291	170	1	naza	NORP
ajfa-5291	170	2	sdn	ORG
ajfa-5291	171	1	bhd.	ORG
ajfa-5291	173	1	naza accords	PERSON
ajfa-5291	174	1	4.5	CARDINAL
ajfa-5291	174	2	naza	NORP
ajfa-5291	174	3	two	CARDINAL
ajfa-5291	174	4	naza	NORP
ajfa-5291	176	1	one	CARDINAL
ajfa-5291	183	1	4.6	CARDINAL
ajfa-5291	183	2	naza	NORP
ajfa-5291	184	1	naza	NORP
ajfa-5291	184	2	sdn bhd	ORG
ajfa-5291	185	1	5	CARDINAL
ajfa-5291	185	2	naza	NORP
ajfa-5291	185	3	sdn	ORG
ajfa-5291	186	1	bhd	ORG
ajfa-5291	186	2	one	CARDINAL
ajfa-5291	186	3	malaysia	GPE
ajfa-5291	189	1	the asian journal of finance & accounting	ORG
ajfa-5291	189	2	1946	CARDINAL
ajfa-5291	189	3	2014	DATE
ajfa-5291	189	4	6	CARDINAL
ajfa-5291	189	5	1 www.macrothink.org/ajfa 260	QUANTITY
ajfa-5291	191	1	naza	NORP
ajfa-5291	191	2	sdn	ORG
ajfa-5291	192	1	bhd	ORG
ajfa-5291	193	1	malaysian	NORP
ajfa-5291	193	2	abc	ORG
ajfa-5291	194	1	abc	ORG
ajfa-5291	195	1	c., bowman	PERSON
ajfa-5291	195	2	j. (1995	ORG
ajfa-5291	197	1	15(3	CARDINAL
ajfa-5291	197	2	16-28	CARDINAL
ajfa-5291	198	1	bastl	GPE
ajfa-5291	198	2	grubic	PERSON
ajfa-5291	198	3	s., harrison, a., & fan	PERSON
ajfa-5291	198	4	i. s.	PERSON
ajfa-5291	198	5	2010	DATE
ajfa-5291	199	1	the international journal of logistics management	ORG
ajfa-5291	199	2	21(1	CARDINAL
ajfa-5291	199	3	65-88	DATE
ajfa-5291	200	1	chan	GPE
ajfa-5291	200	2	s. y.,	ORG
ajfa-5291	200	3	& lee	PERSON
ajfa-5291	200	4	d. s. y.	PERSON
ajfa-5291	200	5	2003	DATE
ajfa-5291	202	1	18(2	CARDINAL
ajfa-5291	203	1	a.	PERSON
ajfa-5291	203	2	h.b.	GPE
ajfa-5291	203	3	y.y.	GPE
ajfa-5291	203	4	1999	DATE
ajfa-5291	205	1	14(6	DATE
ajfa-5291	205	2	286–293	CARDINAL
ajfa-5291	206	1	g. e. (	PERSON
ajfa-5291	206	2	1997	DATE
ajfa-5291	208	1	the tqm magazine	ORG
ajfa-5291	208	2	9(3	CARDINAL
ajfa-5291	208	3	228–230	CARDINAL
ajfa-5291	208	4	c. t.	PERSON
ajfa-5291	208	5	a.	PERSON
ajfa-5291	208	6	s. m.	PERSON
ajfa-5291	208	7	1999	DATE
ajfa-5291	209	1	10th	ORDINAL
ajfa-5291	210	1	new jersey	GPE
ajfa-5291	210	2	prentice hall europe	ORG
ajfa-5291	210	3	a. m., &	PERSON
ajfa-5291	210	4	s.	PERSON
ajfa-5291	210	5	2008	DATE
ajfa-5291	211	1	malaysia	GPE
ajfa-5291	211	2	two	CARDINAL
ajfa-5291	212	1	asian	NORP
ajfa-5291	212	2	16(1	CARDINAL
ajfa-5291	212	3	39–55	CARDINAL
ajfa-5291	212	4	marshall	PERSON
ajfa-5291	212	5	d. h.	PERSON
ajfa-5291	212	6	mccartney	PERSON
ajfa-5291	212	7	j.	PERSON
ajfa-5291	212	8	d. v.	PERSON
ajfa-5291	212	9	mcmanus	GPE
ajfa-5291	212	10	w., & viele	ORG
ajfa-5291	212	11	d. f.	PERSON
ajfa-5291	212	12	2010	DATE
ajfa-5291	213	1	2nd	ORDINAL
ajfa-5291	214	1	australia	GPE
ajfa-5291	214	2	mcgraw-hill australia pty ltd mott	ORG
ajfa-5291	214	3	g.	PERSON
ajfa-5291	214	4	1991	DATE
ajfa-5291	215	1	2nd	ORDINAL
ajfa-5291	216	1	london	GPE
ajfa-5291	216	2	pitman	PERSON
ajfa-5291	217	1	oct 11, 2012	DATE
ajfa-5291	217	2	http://www.managementaccountancy.com/2009/05/overhead-cost-allocation/ asian journal of finance & accounting	ORG
ajfa-5291	217	3	1946	CARDINAL
ajfa-5291	217	4	2014	DATE
ajfa-5291	218	1	6	CARDINAL
ajfa-5291	218	2	1 www.macrothink.org/ajfa 261	QUANTITY
ajfa-5291	218	3	oct 12, 2012	DATE
ajfa-5291	218	4	oct. 20, 2012	DATE
ajfa-5291	218	5	oct 31, 2012	DATE
ajfa-5291	218	6	nov 29, 2012	DATE
ajfa-5291	218	7	s.	PERSON
ajfa-5291	218	8	2012, october 19	DATE
ajfa-5291	220	1	naza	NORP
ajfa-5291	220	2	sdn bhd	ORG
ajfa-5291	220	3	h., & davenport	ORG
ajfa-5291	220	4	1997	DATE
ajfa-5291	223	1	asian	NORP
ajfa-5291	223	2	6(3	CARDINAL
ajfa-5291	223	3	205–214	CARDINAL
ajfa-5291	224	1	http://dx.doi.org/10.1108/10176749710368389 zimmerman	PERSON
ajfa-5291	224	2	j. l.	PERSON
ajfa-5291	224	3	2009	DATE
ajfa-5291	225	1	6th	ORDINAL
ajfa-5291	226	1	new york	GPE
ajfa-5291	226	2	mcgraw-hill/irwin	ORG