id	sid	tid	token	lemma	pos
ajfa-3896	1	1	microsoft	microsoft	PROPN
ajfa-3896	1	2	word	word	NOUN
ajfa-3896	1	3	3896-14595-1-rv-writer2-new.doc	3896-14595-1-rv-writer2-new.doc	NUM
ajfa-3896	1	4	asian	asian	ADJ
ajfa-3896	1	5	journal	journal	NOUN
ajfa-3896	1	6	of	of	ADP
ajfa-3896	1	7	finance	finance	PROPN
ajfa-3896	1	8	&	&	CCONJ
ajfa-3896	1	9	accounting	accounting	PROPN
ajfa-3896	1	10	issn	issn	PROPN
ajfa-3896	1	11	1946	1946	NUM
ajfa-3896	1	12	-	-	PUNCT
ajfa-3896	1	13	052x	052x	NOUN
ajfa-3896	1	14	2013	2013	NUM
ajfa-3896	1	15	,	,	PUNCT
ajfa-3896	1	16	vol	vol	NOUN
ajfa-3896	1	17	.	.	PROPN
ajfa-3896	1	18	5	5	NUM
ajfa-3896	1	19	,	,	PUNCT
ajfa-3896	1	20	no	no	INTJ
ajfa-3896	1	21	.	.	NOUN
ajfa-3896	1	22	2	2	NUM
ajfa-3896	1	23	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-3896	1	24	22	22	NUM
ajfa-3896	1	25	national	national	ADJ
ajfa-3896	1	26	budget	budget	NOUN
ajfa-3896	1	27	and	and	CCONJ
ajfa-3896	1	28	debt	debt	NOUN
ajfa-3896	1	29	as	as	ADP
ajfa-3896	1	30	measures	measure	NOUN
ajfa-3896	1	31	of	of	ADP
ajfa-3896	1	32	public	public	ADJ
ajfa-3896	1	33	sector	sector	NOUN
ajfa-3896	1	34	performance	performance	NOUN
ajfa-3896	1	35	:	:	PUNCT
ajfa-3896	1	36	empirical	empirical	ADJ
ajfa-3896	1	37	evidence	evidence	NOUN
ajfa-3896	1	38	from	from	ADP
ajfa-3896	1	39	nigeria	nigeria	PROPN
ajfa-3896	1	40	onalo	onalo	PROPN
ajfa-3896	1	41	ugbede	ugbede	NOUN
ajfa-3896	1	42	,	,	PUNCT
ajfa-3896	1	43	mohd	mohd	PROPN
ajfa-3896	1	44	lizam	lizam	PROPN
ajfa-3896	1	45	&	&	CCONJ
ajfa-3896	1	46	ahmad	ahmad	PROPN
ajfa-3896	1	47	kaseri	kaseri	PROPN
ajfa-3896	1	48	faculty	faculty	PROPN
ajfa-3896	1	49	of	of	ADP
ajfa-3896	1	50	technology	technology	NOUN
ajfa-3896	1	51	management	management	NOUN
ajfa-3896	1	52	universiti	universiti	PROPN
ajfa-3896	1	53	tun	tun	PROPN
ajfa-3896	1	54	hussein	hussein	PROPN
ajfa-3896	1	55	onn	onn	PROPN
ajfa-3896	1	56	malaysia	malaysia	PROPN
ajfa-3896	1	57	,	,	PUNCT
ajfa-3896	1	58	86400	86400	NUM
ajfa-3896	1	59	batu	batu	PROPN
ajfa-3896	1	60	pahat	pahat	PROPN
ajfa-3896	1	61	,	,	PUNCT
ajfa-3896	1	62	johor	johor	PROPN
ajfa-3896	1	63	,	,	PUNCT
ajfa-3896	1	64	malaysia	malaysia	PROPN
ajfa-3896	1	65	e	e	NOUN
ajfa-3896	1	66	-	-	NOUN
ajfa-3896	1	67	mail	mail	NOUN
ajfa-3896	1	68	:	:	PUNCT
ajfa-3896	1	69	ugbesonas@yahoo.com	ugbesonas@yahoo.com	X
ajfa-3896	1	70	or	or	CCONJ
ajfa-3896	1	71	ugbedeonalo@yahoo.com	ugbedeonalo@yahoo.com	PRON
ajfa-3896	1	72	received	receive	VERB
ajfa-3896	1	73	:	:	PUNCT
ajfa-3896	1	74	june	june	PROPN
ajfa-3896	1	75	24	24	NUM
ajfa-3896	1	76	,	,	PUNCT
ajfa-3896	1	77	2013	2013	NUM
ajfa-3896	1	78	accepted	accept	VERB
ajfa-3896	1	79	:	:	PUNCT
ajfa-3896	1	80	august	august	PROPN
ajfa-3896	1	81	14	14	NUM
ajfa-3896	1	82	,	,	PUNCT
ajfa-3896	1	83	2013	2013	NUM
ajfa-3896	1	84	published	publish	VERB
ajfa-3896	1	85	:	:	PUNCT
ajfa-3896	1	86	december	december	PROPN
ajfa-3896	1	87	1	1	NUM
ajfa-3896	1	88	,	,	PUNCT
ajfa-3896	1	89	2013	2013	NUM
ajfa-3896	1	90	doi:10.5296	doi:10.5296	NOUN
ajfa-3896	1	91	/	/	SYM
ajfa-3896	1	92	ajfa.v5i2.3896	ajfa.v5i2.3896	NOUN
ajfa-3896	1	93	url	url	NOUN
ajfa-3896	1	94	:	:	PUNCT
ajfa-3896	1	95	http://dx.doi.org/10.5296/ajfa.v5i2.3896	http://dx.doi.org/10.5296/ajfa.v5i2.3896	PROPN
ajfa-3896	1	96	abstract	abstract	ADJ
ajfa-3896	1	97	changing	change	VERB
ajfa-3896	1	98	the	the	DET
ajfa-3896	1	99	bureaucratic	bureaucratic	ADJ
ajfa-3896	1	100	culture	culture	NOUN
ajfa-3896	1	101	of	of	ADP
ajfa-3896	1	102	public	public	ADJ
ajfa-3896	1	103	sector	sector	NOUN
ajfa-3896	1	104	into	into	ADP
ajfa-3896	1	105	one	one	NUM
ajfa-3896	1	106	that	that	PRON
ajfa-3896	1	107	stresses	stress	VERB
ajfa-3896	1	108	client	client	NOUN
ajfa-3896	1	109	service	service	NOUN
ajfa-3896	1	110	and	and	CCONJ
ajfa-3896	1	111	achievement	achievement	NOUN
ajfa-3896	1	112	of	of	ADP
ajfa-3896	1	113	results	result	NOUN
ajfa-3896	1	114	,	,	PUNCT
ajfa-3896	1	115	require	require	VERB
ajfa-3896	1	116	public	public	ADJ
ajfa-3896	1	117	sector	sector	NOUN
ajfa-3896	1	118	to	to	PART
ajfa-3896	1	119	clearly	clearly	ADV
ajfa-3896	1	120	define	define	VERB
ajfa-3896	1	121	its	its	PRON
ajfa-3896	1	122	objectives	objective	NOUN
ajfa-3896	1	123	and	and	CCONJ
ajfa-3896	1	124	priorities	priority	NOUN
ajfa-3896	1	125	as	as	ADV
ajfa-3896	1	126	well	well	ADV
ajfa-3896	1	127	as	as	ADP
ajfa-3896	1	128	assessing	assess	VERB
ajfa-3896	1	129	its	its	PRON
ajfa-3896	1	130	performance	performance	NOUN
ajfa-3896	1	131	against	against	ADP
ajfa-3896	1	132	well	well	ADV
ajfa-3896	1	133	-	-	PUNCT
ajfa-3896	1	134	defined	define	VERB
ajfa-3896	1	135	benchmarks	benchmark	NOUN
ajfa-3896	1	136	.	.	PUNCT
ajfa-3896	2	1	the	the	DET
ajfa-3896	2	2	objective	objective	NOUN
ajfa-3896	2	3	of	of	ADP
ajfa-3896	2	4	this	this	DET
ajfa-3896	2	5	study	study	NOUN
ajfa-3896	2	6	is	be	AUX
ajfa-3896	2	7	to	to	PART
ajfa-3896	2	8	empirically	empirically	ADV
ajfa-3896	2	9	investigate	investigate	VERB
ajfa-3896	2	10	the	the	DET
ajfa-3896	2	11	relationship	relationship	NOUN
ajfa-3896	2	12	between	between	ADP
ajfa-3896	2	13	national	national	ADJ
ajfa-3896	2	14	budget	budget	NOUN
ajfa-3896	2	15	and	and	CCONJ
ajfa-3896	2	16	debt	debt	NOUN
ajfa-3896	2	17	as	as	ADP
ajfa-3896	2	18	measures	measure	NOUN
ajfa-3896	2	19	of	of	ADP
ajfa-3896	2	20	public	public	ADJ
ajfa-3896	2	21	sector	sector	NOUN
ajfa-3896	2	22	performance	performance	NOUN
ajfa-3896	2	23	.	.	PUNCT
ajfa-3896	3	1	the	the	DET
ajfa-3896	3	2	data	datum	NOUN
ajfa-3896	3	3	for	for	ADP
ajfa-3896	3	4	the	the	DET
ajfa-3896	3	5	study	study	NOUN
ajfa-3896	3	6	were	be	AUX
ajfa-3896	3	7	basically	basically	ADV
ajfa-3896	3	8	secondary	secondary	ADJ
ajfa-3896	3	9	data	datum	NOUN
ajfa-3896	3	10	about	about	ADP
ajfa-3896	3	11	nigeria	nigeria	PROPN
ajfa-3896	3	12	government	government	NOUN
ajfa-3896	3	13	as	as	ADP
ajfa-3896	3	14	an	an	DET
ajfa-3896	3	15	emerging	emerge	VERB
ajfa-3896	3	16	economy	economy	NOUN
ajfa-3896	3	17	for	for	ADP
ajfa-3896	3	18	the	the	DET
ajfa-3896	3	19	period	period	NOUN
ajfa-3896	3	20	1960	1960	NUM
ajfa-3896	3	21	-	-	SYM
ajfa-3896	3	22	2010	2010	NUM
ajfa-3896	3	23	.	.	PUNCT
ajfa-3896	4	1	the	the	DET
ajfa-3896	4	2	data	datum	NOUN
ajfa-3896	4	3	so	so	ADV
ajfa-3896	4	4	collected	collect	VERB
ajfa-3896	4	5	were	be	AUX
ajfa-3896	4	6	subjected	subject	VERB
ajfa-3896	4	7	to	to	PART
ajfa-3896	4	8	regression	regression	VERB
ajfa-3896	4	9	analysis	analysis	NOUN
ajfa-3896	4	10	,	,	PUNCT
ajfa-3896	4	11	with	with	ADP
ajfa-3896	4	12	budget	budget	NOUN
ajfa-3896	4	13	performance	performance	NOUN
ajfa-3896	4	14	as	as	ADP
ajfa-3896	4	15	the	the	DET
ajfa-3896	4	16	independent	independent	ADJ
ajfa-3896	4	17	variable	variable	NOUN
ajfa-3896	4	18	and	and	CCONJ
ajfa-3896	4	19	domestic	domestic	ADJ
ajfa-3896	4	20	,	,	PUNCT
ajfa-3896	4	21	external	external	ADJ
ajfa-3896	4	22	and	and	CCONJ
ajfa-3896	4	23	national	national	ADJ
ajfa-3896	4	24	debt	debt	NOUN
ajfa-3896	4	25	as	as	ADP
ajfa-3896	4	26	dependent	dependent	ADJ
ajfa-3896	4	27	variables	variable	NOUN
ajfa-3896	4	28	.	.	PUNCT
ajfa-3896	5	1	augmented	augment	VERB
ajfa-3896	5	2	dickey	dickey	PROPN
ajfa-3896	5	3	-	-	PUNCT
ajfa-3896	5	4	fuller	full	ADJ
ajfa-3896	5	5	tests	test	NOUN
ajfa-3896	5	6	equation	equation	NOUN
ajfa-3896	5	7	was	be	AUX
ajfa-3896	5	8	employed	employ	VERB
ajfa-3896	5	9	to	to	PART
ajfa-3896	5	10	perform	perform	VERB
ajfa-3896	5	11	unit	unit	NOUN
ajfa-3896	5	12	root	root	NOUN
ajfa-3896	5	13	tests	test	NOUN
ajfa-3896	5	14	for	for	ADP
ajfa-3896	5	15	stationary	stationary	ADJ
ajfa-3896	5	16	and	and	CCONJ
ajfa-3896	5	17	cointegration	cointegration	NOUN
ajfa-3896	5	18	tests	test	NOUN
ajfa-3896	5	19	.	.	PUNCT
ajfa-3896	6	1	the	the	DET
ajfa-3896	6	2	findings	finding	NOUN
ajfa-3896	6	3	show	show	VERB
ajfa-3896	6	4	that	that	SCONJ
ajfa-3896	6	5	there	there	PRON
ajfa-3896	6	6	is	be	VERB
ajfa-3896	6	7	significant	significant	ADJ
ajfa-3896	6	8	relationship	relationship	NOUN
ajfa-3896	6	9	between	between	ADP
ajfa-3896	6	10	budget	budget	NOUN
ajfa-3896	6	11	performance	performance	NOUN
ajfa-3896	6	12	and	and	CCONJ
ajfa-3896	6	13	domestic	domestic	ADJ
ajfa-3896	6	14	,	,	PUNCT
ajfa-3896	6	15	external	external	ADJ
ajfa-3896	6	16	and	and	CCONJ
ajfa-3896	6	17	national	national	ADJ
ajfa-3896	6	18	debt	debt	NOUN
ajfa-3896	6	19	and	and	CCONJ
ajfa-3896	6	20	these	these	PRON
ajfa-3896	6	21	are	be	AUX
ajfa-3896	6	22	appropriate	appropriate	ADJ
ajfa-3896	6	23	and	and	CCONJ
ajfa-3896	6	24	adequate	adequate	ADJ
ajfa-3896	6	25	in	in	ADP
ajfa-3896	6	26	measuring	measure	VERB
ajfa-3896	6	27	public	public	ADJ
ajfa-3896	6	28	sector	sector	NOUN
ajfa-3896	6	29	.	.	PUNCT
ajfa-3896	7	1	the	the	DET
ajfa-3896	7	2	results	result	NOUN
ajfa-3896	7	3	also	also	ADV
ajfa-3896	7	4	indicate	indicate	VERB
ajfa-3896	7	5	that	that	SCONJ
ajfa-3896	7	6	the	the	DET
ajfa-3896	7	7	poorer	poor	ADJ
ajfa-3896	7	8	the	the	DET
ajfa-3896	7	9	budget	budget	NOUN
ajfa-3896	7	10	performance	performance	NOUN
ajfa-3896	7	11	the	the	PRON
ajfa-3896	7	12	more	more	ADJ
ajfa-3896	7	13	the	the	DET
ajfa-3896	7	14	burden	burden	NOUN
ajfa-3896	7	15	of	of	ADP
ajfa-3896	7	16	national	national	ADJ
ajfa-3896	7	17	debt	debt	NOUN
ajfa-3896	7	18	and	and	CCONJ
ajfa-3896	7	19	its	its	PRON
ajfa-3896	7	20	attendant	attendant	ADJ
ajfa-3896	7	21	cost	cost	NOUN
ajfa-3896	7	22	,	,	PUNCT
ajfa-3896	7	23	resulting	result	VERB
ajfa-3896	7	24	into	into	ADP
ajfa-3896	7	25	poor	poor	ADJ
ajfa-3896	7	26	public	public	ADJ
ajfa-3896	7	27	sector	sector	NOUN
ajfa-3896	7	28	performance	performance	NOUN
ajfa-3896	7	29	and	and	CCONJ
ajfa-3896	7	30	national	national	ADJ
ajfa-3896	7	31	underdevelopment	underdevelopment	NOUN
ajfa-3896	7	32	.	.	PUNCT
ajfa-3896	8	1	it	it	PRON
ajfa-3896	8	2	is	be	AUX
ajfa-3896	8	3	recommended	recommend	VERB
ajfa-3896	8	4	that	that	SCONJ
ajfa-3896	8	5	government	government	NOUN
ajfa-3896	8	6	should	should	AUX
ajfa-3896	8	7	as	as	ADP
ajfa-3896	8	8	a	a	DET
ajfa-3896	8	9	matter	matter	NOUN
ajfa-3896	8	10	of	of	ADP
ajfa-3896	8	11	transparent	transparent	ADJ
ajfa-3896	8	12	accountability	accountability	NOUN
ajfa-3896	8	13	prepare	prepare	NOUN
ajfa-3896	8	14	budget	budget	NOUN
ajfa-3896	8	15	on	on	ADP
ajfa-3896	8	16	accrual	accrual	ADJ
ajfa-3896	8	17	basis	basis	NOUN
ajfa-3896	8	18	and	and	CCONJ
ajfa-3896	8	19	put	put	VERB
ajfa-3896	8	20	in	in	ADP
ajfa-3896	8	21	place	place	NOUN
ajfa-3896	8	22	structures	structure	NOUN
ajfa-3896	8	23	and	and	CCONJ
ajfa-3896	8	24	mechanisms	mechanism	NOUN
ajfa-3896	8	25	that	that	PRON
ajfa-3896	8	26	will	will	AUX
ajfa-3896	8	27	ensure	ensure	VERB
ajfa-3896	8	28	the	the	DET
ajfa-3896	8	29	enactment	enactment	NOUN
ajfa-3896	8	30	of	of	ADP
ajfa-3896	8	31	federal	federal	ADJ
ajfa-3896	8	32	law	law	NOUN
ajfa-3896	8	33	making	make	VERB
ajfa-3896	8	34	provisions	provision	NOUN
ajfa-3896	8	35	for	for	ADP
ajfa-3896	8	36	the	the	DET
ajfa-3896	8	37	amount	amount	NOUN
ajfa-3896	8	38	that	that	PRON
ajfa-3896	8	39	the	the	DET
ajfa-3896	8	40	government	government	NOUN
ajfa-3896	8	41	can	can	AUX
ajfa-3896	8	42	borrow	borrow	VERB
ajfa-3896	8	43	and	and	CCONJ
ajfa-3896	8	44	the	the	DET
ajfa-3896	8	45	debt	debt	NOUN
ajfa-3896	8	46	ceiling	ceiling	NOUN
ajfa-3896	8	47	,	,	PUNCT
ajfa-3896	8	48	which	which	PRON
ajfa-3896	8	49	can	can	AUX
ajfa-3896	8	50	only	only	ADV
ajfa-3896	8	51	be	be	AUX
ajfa-3896	8	52	increased	increase	VERB
ajfa-3896	8	53	with	with	ADP
ajfa-3896	8	54	a	a	DET
ajfa-3896	8	55	vote	vote	NOUN
ajfa-3896	8	56	by	by	ADP
ajfa-3896	8	57	national	national	ADJ
ajfa-3896	8	58	assembly	assembly	NOUN
ajfa-3896	8	59	.	.	PUNCT
ajfa-3896	9	1	keywords	keyword	NOUN
ajfa-3896	9	2	:	:	PUNCT
ajfa-3896	9	3	public	public	ADJ
ajfa-3896	9	4	sector	sector	NOUN
ajfa-3896	9	5	,	,	PUNCT
ajfa-3896	9	6	performance	performance	NOUN
ajfa-3896	9	7	measurement	measurement	NOUN
ajfa-3896	9	8	,	,	PUNCT
ajfa-3896	9	9	budget	budget	NOUN
ajfa-3896	9	10	performance	performance	NOUN
ajfa-3896	9	11	,	,	PUNCT
ajfa-3896	9	12	national	national	ADJ
ajfa-3896	9	13	debt	debt	NOUN
ajfa-3896	9	14	,	,	PUNCT
ajfa-3896	9	15	surplus	surplus	ADJ
ajfa-3896	9	16	budget	budget	NOUN
ajfa-3896	9	17	,	,	PUNCT
ajfa-3896	9	18	deficit	deficit	NOUN
ajfa-3896	9	19	budget	budget	NOUN
ajfa-3896	9	20	asian	asian	PROPN
ajfa-3896	9	21	journal	journal	PROPN
ajfa-3896	9	22	of	of	ADP
ajfa-3896	9	23	finance	finance	PROPN
ajfa-3896	9	24	&	&	CCONJ
ajfa-3896	9	25	accounting	accounting	PROPN
ajfa-3896	9	26	issn	issn	PROPN
ajfa-3896	9	27	1946	1946	NUM
ajfa-3896	9	28	-	-	PUNCT
ajfa-3896	9	29	052x	052x	NOUN
ajfa-3896	9	30	2013	2013	NUM
ajfa-3896	9	31	,	,	PUNCT
ajfa-3896	9	32	vol	vol	NOUN
ajfa-3896	9	33	.	.	PROPN
ajfa-3896	9	34	5	5	NUM
ajfa-3896	9	35	,	,	PUNCT
ajfa-3896	9	36	no	no	INTJ
ajfa-3896	9	37	.	.	NOUN
ajfa-3896	9	38	2	2	NUM
ajfa-3896	9	39	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-3896	9	40	23	23	NUM
ajfa-3896	9	41	1	1	NUM
ajfa-3896	9	42	.	.	PUNCT
ajfa-3896	10	1	introduction	introduction	NOUN
ajfa-3896	10	2	the	the	DET
ajfa-3896	10	3	concept	concept	NOUN
ajfa-3896	10	4	of	of	ADP
ajfa-3896	10	5	performance	performance	NOUN
ajfa-3896	10	6	encompasses	encompass	VERB
ajfa-3896	10	7	the	the	DET
ajfa-3896	10	8	efficiency	efficiency	NOUN
ajfa-3896	10	9	of	of	ADP
ajfa-3896	10	10	a	a	DET
ajfa-3896	10	11	project	project	NOUN
ajfa-3896	10	12	or	or	CCONJ
ajfa-3896	10	13	activity	activity	NOUN
ajfa-3896	10	14	—	—	PUNCT
ajfa-3896	10	15	the	the	DET
ajfa-3896	10	16	ability	ability	NOUN
ajfa-3896	10	17	to	to	PART
ajfa-3896	10	18	undertake	undertake	VERB
ajfa-3896	10	19	an	an	DET
ajfa-3896	10	20	activity	activity	NOUN
ajfa-3896	10	21	at	at	ADP
ajfa-3896	10	22	the	the	DET
ajfa-3896	10	23	minimum	minimum	ADJ
ajfa-3896	10	24	cost	cost	NOUN
ajfa-3896	10	25	possible	possible	ADJ
ajfa-3896	10	26	.	.	PUNCT
ajfa-3896	11	1	it	it	PRON
ajfa-3896	11	2	also	also	ADV
ajfa-3896	11	3	includes	include	VERB
ajfa-3896	11	4	effectiveness	effectiveness	NOUN
ajfa-3896	11	5	—	—	PUNCT
ajfa-3896	11	6	whether	whether	SCONJ
ajfa-3896	11	7	the	the	DET
ajfa-3896	11	8	objectives	objective	NOUN
ajfa-3896	11	9	set	set	VERB
ajfa-3896	11	10	for	for	ADP
ajfa-3896	11	11	the	the	DET
ajfa-3896	11	12	activity	activity	NOUN
ajfa-3896	11	13	are	be	AUX
ajfa-3896	11	14	being	be	AUX
ajfa-3896	11	15	achieved	achieve	VERB
ajfa-3896	11	16	(	(	PUNCT
ajfa-3896	11	17	mackay	mackay	PROPN
ajfa-3896	11	18	,	,	PUNCT
ajfa-3896	11	19	1998	1998	NUM
ajfa-3896	11	20	)	)	PUNCT
ajfa-3896	11	21	.	.	PUNCT
ajfa-3896	12	1	performance	performance	NOUN
ajfa-3896	12	2	measurement	measurement	NOUN
ajfa-3896	12	3	is	be	AUX
ajfa-3896	12	4	the	the	DET
ajfa-3896	12	5	comparison	comparison	NOUN
ajfa-3896	12	6	between	between	ADP
ajfa-3896	12	7	plans	plan	NOUN
ajfa-3896	12	8	and	and	CCONJ
ajfa-3896	12	9	actuals	actual	NOUN
ajfa-3896	12	10	and	and	CCONJ
ajfa-3896	12	11	it	it	PRON
ajfa-3896	12	12	is	be	AUX
ajfa-3896	12	13	a	a	DET
ajfa-3896	12	14	valuable	valuable	ADJ
ajfa-3896	12	15	exercise	exercise	NOUN
ajfa-3896	12	16	which	which	PRON
ajfa-3896	12	17	provides	provide	VERB
ajfa-3896	12	18	an	an	DET
ajfa-3896	12	19	opportunity	opportunity	NOUN
ajfa-3896	12	20	and	and	CCONJ
ajfa-3896	12	21	a	a	DET
ajfa-3896	12	22	framework	framework	NOUN
ajfa-3896	12	23	for	for	ADP
ajfa-3896	12	24	asking	ask	VERB
ajfa-3896	12	25	fundamental	fundamental	ADJ
ajfa-3896	12	26	questions	question	NOUN
ajfa-3896	12	27	such	such	ADJ
ajfa-3896	12	28	as	as	ADP
ajfa-3896	12	29	:	:	PUNCT
ajfa-3896	12	30	what	what	PRON
ajfa-3896	12	31	are	be	AUX
ajfa-3896	12	32	we	we	PRON
ajfa-3896	12	33	trying	try	VERB
ajfa-3896	12	34	to	to	PART
ajfa-3896	12	35	achieve	achieve	VERB
ajfa-3896	12	36	?	?	PUNCT
ajfa-3896	13	1	what	what	PRON
ajfa-3896	13	2	does	do	AUX
ajfa-3896	13	3	“	"	PUNCT
ajfa-3896	13	4	success	success	NOUN
ajfa-3896	13	5	”	"	PUNCT
ajfa-3896	13	6	look	look	NOUN
ajfa-3896	13	7	like	like	ADP
ajfa-3896	13	8	?	?	PUNCT
ajfa-3896	14	1	how	how	SCONJ
ajfa-3896	14	2	will	will	AUX
ajfa-3896	14	3	we	we	PRON
ajfa-3896	14	4	know	know	VERB
ajfa-3896	14	5	if	if	SCONJ
ajfa-3896	14	6	or	or	CCONJ
ajfa-3896	14	7	when	when	SCONJ
ajfa-3896	14	8	we	we	PRON
ajfa-3896	14	9	have	have	AUX
ajfa-3896	14	10	achieved	achieve	VERB
ajfa-3896	14	11	it	it	PRON
ajfa-3896	14	12	?	?	PUNCT
ajfa-3896	15	1	in	in	ADP
ajfa-3896	15	2	response	response	NOUN
ajfa-3896	15	3	to	to	ADP
ajfa-3896	15	4	the	the	DET
ajfa-3896	15	5	global	global	ADJ
ajfa-3896	15	6	financial	financial	ADJ
ajfa-3896	15	7	crisis	crisis	NOUN
ajfa-3896	15	8	,	,	PUNCT
ajfa-3896	15	9	in	in	ADP
ajfa-3896	15	10	2009	2009	NUM
ajfa-3896	15	11	,	,	PUNCT
ajfa-3896	15	12	ifac	ifac	NOUN
ajfa-3896	15	13	recommended	recommend	VERB
ajfa-3896	15	14	to	to	ADP
ajfa-3896	15	15	g20	g20	VERB
ajfa-3896	15	16	that	that	SCONJ
ajfa-3896	15	17	governments	government	NOUN
ajfa-3896	15	18	,	,	PUNCT
ajfa-3896	15	19	like	like	ADP
ajfa-3896	15	20	companies	company	NOUN
ajfa-3896	15	21	,	,	PUNCT
ajfa-3896	15	22	need	need	VERB
ajfa-3896	15	23	timely	timely	ADJ
ajfa-3896	15	24	and	and	CCONJ
ajfa-3896	15	25	accurate	accurate	ADJ
ajfa-3896	15	26	financial	financial	ADJ
ajfa-3896	15	27	information	information	NOUN
ajfa-3896	15	28	to	to	PART
ajfa-3896	15	29	monitor	monitor	VERB
ajfa-3896	15	30	and	and	CCONJ
ajfa-3896	15	31	manage	manage	VERB
ajfa-3896	15	32	their	their	PRON
ajfa-3896	15	33	performance	performance	NOUN
ajfa-3896	15	34	.	.	PUNCT
ajfa-3896	16	1	traditionally	traditionally	ADV
ajfa-3896	16	2	,	,	PUNCT
ajfa-3896	16	3	companies	company	NOUN
ajfa-3896	16	4	’	'	PUNCT
ajfa-3896	16	5	performances	performance	NOUN
ajfa-3896	16	6	are	be	AUX
ajfa-3896	16	7	measured	measure	VERB
ajfa-3896	16	8	using	use	VERB
ajfa-3896	16	9	details	detail	NOUN
ajfa-3896	16	10	on	on	ADP
ajfa-3896	16	11	their	their	PRON
ajfa-3896	16	12	profit	profit	NOUN
ajfa-3896	16	13	and	and	CCONJ
ajfa-3896	16	14	loss	loss	NOUN
ajfa-3896	16	15	account	account	NOUN
ajfa-3896	16	16	,	,	PUNCT
ajfa-3896	16	17	including	include	VERB
ajfa-3896	16	18	the	the	DET
ajfa-3896	16	19	balance	balance	NOUN
ajfa-3896	16	20	sheet	sheet	NOUN
ajfa-3896	16	21	.	.	PUNCT
ajfa-3896	17	1	contrary	contrary	ADJ
ajfa-3896	17	2	,	,	PUNCT
ajfa-3896	17	3	government	government	NOUN
ajfa-3896	17	4	performance	performance	NOUN
ajfa-3896	17	5	is	be	AUX
ajfa-3896	17	6	evaluated	evaluate	VERB
ajfa-3896	17	7	based	base	VERB
ajfa-3896	17	8	on	on	ADP
ajfa-3896	17	9	key	key	ADJ
ajfa-3896	17	10	fiscal	fiscal	ADJ
ajfa-3896	17	11	and	and	CCONJ
ajfa-3896	17	12	monetary	monetary	ADJ
ajfa-3896	17	13	indicators	indicator	NOUN
ajfa-3896	17	14	and	and	CCONJ
ajfa-3896	17	15	objectives	objective	NOUN
ajfa-3896	17	16	,	,	PUNCT
ajfa-3896	17	17	which	which	PRON
ajfa-3896	17	18	include	include	VERB
ajfa-3896	17	19	general	general	ADJ
ajfa-3896	17	20	economic	economic	ADJ
ajfa-3896	17	21	growth	growth	NOUN
ajfa-3896	17	22	,	,	PUNCT
ajfa-3896	17	23	price	price	NOUN
ajfa-3896	17	24	stability	stability	NOUN
ajfa-3896	17	25	and	and	CCONJ
ajfa-3896	17	26	inflation	inflation	NOUN
ajfa-3896	17	27	rate	rate	NOUN
ajfa-3896	17	28	,	,	PUNCT
ajfa-3896	17	29	employment	employment	NOUN
ajfa-3896	17	30	of	of	ADP
ajfa-3896	17	31	resources	resource	NOUN
ajfa-3896	17	32	,	,	PUNCT
ajfa-3896	17	33	income	income	NOUN
ajfa-3896	17	34	redistribution	redistribution	NOUN
ajfa-3896	17	35	,	,	PUNCT
ajfa-3896	17	36	gross	gross	ADJ
ajfa-3896	17	37	domestic	domestic	ADJ
ajfa-3896	17	38	product	product	NOUN
ajfa-3896	17	39	(	(	PUNCT
ajfa-3896	17	40	gdp	gdp	NOUN
ajfa-3896	17	41	)	)	PUNCT
ajfa-3896	17	42	,	,	PUNCT
ajfa-3896	17	43	per	per	ADP
ajfa-3896	17	44	capita	capita	NOUN
ajfa-3896	17	45	income	income	NOUN
ajfa-3896	17	46	,	,	PUNCT
ajfa-3896	17	47	standard	standard	NOUN
ajfa-3896	17	48	of	of	ADP
ajfa-3896	17	49	living	living	NOUN
ajfa-3896	17	50	,	,	PUNCT
ajfa-3896	17	51	exchange	exchange	NOUN
ajfa-3896	17	52	rate	rate	NOUN
ajfa-3896	17	53	,	,	PUNCT
ajfa-3896	17	54	employment	employment	NOUN
ajfa-3896	17	55	rate	rate	NOUN
ajfa-3896	17	56	,	,	PUNCT
ajfa-3896	17	57	and	and	CCONJ
ajfa-3896	17	58	debt	debt	NOUN
ajfa-3896	17	59	burden	burden	NOUN
ajfa-3896	17	60	among	among	ADP
ajfa-3896	17	61	others	other	NOUN
ajfa-3896	17	62	.	.	PUNCT
ajfa-3896	18	1	the	the	DET
ajfa-3896	18	2	public	public	ADJ
ajfa-3896	18	3	sectors	sector	NOUN
ajfa-3896	18	4	of	of	ADP
ajfa-3896	18	5	different	different	ADJ
ajfa-3896	18	6	countries	country	NOUN
ajfa-3896	18	7	are	be	AUX
ajfa-3896	18	8	shaped	shape	VERB
ajfa-3896	18	9	by	by	ADP
ajfa-3896	18	10	many	many	ADJ
ajfa-3896	18	11	factors	factor	NOUN
ajfa-3896	18	12	,	,	PUNCT
ajfa-3896	18	13	but	but	CCONJ
ajfa-3896	18	14	they	they	PRON
ajfa-3896	18	15	share	share	VERB
ajfa-3896	18	16	common	common	ADJ
ajfa-3896	18	17	challenges	challenge	NOUN
ajfa-3896	18	18	.	.	PUNCT
ajfa-3896	19	1	those	those	DET
ajfa-3896	19	2	challenges	challenge	NOUN
ajfa-3896	19	3	make	make	VERB
ajfa-3896	19	4	public	public	ADJ
ajfa-3896	19	5	sector	sector	NOUN
ajfa-3896	19	6	performance	performance	NOUN
ajfa-3896	19	7	management	management	NOUN
ajfa-3896	19	8	more	more	ADV
ajfa-3896	19	9	complex	complex	ADJ
ajfa-3896	19	10	than	than	SCONJ
ajfa-3896	19	11	it	it	PRON
ajfa-3896	19	12	is	be	AUX
ajfa-3896	19	13	in	in	ADP
ajfa-3896	19	14	the	the	DET
ajfa-3896	19	15	private	private	ADJ
ajfa-3896	19	16	sector	sector	NOUN
ajfa-3896	19	17	.	.	PUNCT
ajfa-3896	20	1	the	the	DET
ajfa-3896	20	2	generally	generally	ADV
ajfa-3896	20	3	simpler	simple	ADJ
ajfa-3896	20	4	environment	environment	NOUN
ajfa-3896	20	5	of	of	ADP
ajfa-3896	20	6	the	the	DET
ajfa-3896	20	7	private	private	ADJ
ajfa-3896	20	8	sector	sector	NOUN
ajfa-3896	20	9	and	and	CCONJ
ajfa-3896	20	10	its	its	PRON
ajfa-3896	20	11	efficient	efficient	ADJ
ajfa-3896	20	12	evolution	evolution	NOUN
ajfa-3896	20	13	of	of	ADP
ajfa-3896	20	14	best	good	ADJ
ajfa-3896	20	15	practice	practice	NOUN
ajfa-3896	20	16	allow	allow	VERB
ajfa-3896	20	17	companies	company	NOUN
ajfa-3896	20	18	to	to	PART
ajfa-3896	20	19	benefit	benefit	VERB
ajfa-3896	20	20	from	from	ADP
ajfa-3896	20	21	tools	tool	NOUN
ajfa-3896	20	22	and	and	CCONJ
ajfa-3896	20	23	insights	insight	NOUN
ajfa-3896	20	24	that	that	PRON
ajfa-3896	20	25	are	be	AUX
ajfa-3896	20	26	the	the	DET
ajfa-3896	20	27	envy	envy	NOUN
ajfa-3896	20	28	of	of	ADP
ajfa-3896	20	29	managers	manager	NOUN
ajfa-3896	20	30	in	in	ADP
ajfa-3896	20	31	the	the	DET
ajfa-3896	20	32	public	public	ADJ
ajfa-3896	20	33	sector	sector	NOUN
ajfa-3896	20	34	(	(	PUNCT
ajfa-3896	20	35	louise	louise	PROPN
ajfa-3896	20	36	,	,	PUNCT
ajfa-3896	20	37	2011	2011	NUM
ajfa-3896	20	38	)	)	PUNCT
ajfa-3896	20	39	.	.	PUNCT
ajfa-3896	21	1	in	in	ADP
ajfa-3896	21	2	the	the	DET
ajfa-3896	21	3	same	same	ADJ
ajfa-3896	21	4	vein	vein	NOUN
ajfa-3896	21	5	,	,	PUNCT
ajfa-3896	21	6	it	it	PRON
ajfa-3896	21	7	can	can	AUX
ajfa-3896	21	8	be	be	AUX
ajfa-3896	21	9	assumed	assume	VERB
ajfa-3896	21	10	that	that	SCONJ
ajfa-3896	21	11	performance	performance	NOUN
ajfa-3896	21	12	is	be	AUX
ajfa-3896	21	13	also	also	ADV
ajfa-3896	21	14	a	a	DET
ajfa-3896	21	15	dynamic	dynamic	ADJ
ajfa-3896	21	16	concept	concept	NOUN
ajfa-3896	21	17	that	that	PRON
ajfa-3896	21	18	varies	vary	VERB
ajfa-3896	21	19	across	across	ADP
ajfa-3896	21	20	geographical	geographical	ADJ
ajfa-3896	21	21	as	as	ADV
ajfa-3896	21	22	well	well	ADV
ajfa-3896	21	23	as	as	ADP
ajfa-3896	21	24	scholarly	scholarly	ADJ
ajfa-3896	21	25	“	"	PUNCT
ajfa-3896	21	26	schools	school	NOUN
ajfa-3896	21	27	of	of	ADP
ajfa-3896	21	28	thought	thought	NOUN
ajfa-3896	21	29	”	"	PUNCT
ajfa-3896	21	30	.	.	PUNCT
ajfa-3896	22	1	meaning	mean	VERB
ajfa-3896	22	2	that	that	SCONJ
ajfa-3896	22	3	,	,	PUNCT
ajfa-3896	22	4	what	what	PRON
ajfa-3896	22	5	is	be	AUX
ajfa-3896	22	6	defined	define	VERB
ajfa-3896	22	7	as	as	ADP
ajfa-3896	22	8	performance	performance	NOUN
ajfa-3896	22	9	and	and	CCONJ
ajfa-3896	22	10	its	its	PRON
ajfa-3896	22	11	crucial	crucial	ADJ
ajfa-3896	22	12	elements	element	NOUN
ajfa-3896	22	13	changes	change	NOUN
ajfa-3896	22	14	and	and	CCONJ
ajfa-3896	22	15	differs	differ	VERB
ajfa-3896	22	16	depending	depend	VERB
ajfa-3896	22	17	on	on	ADP
ajfa-3896	22	18	time	time	NOUN
ajfa-3896	22	19	and	and	CCONJ
ajfa-3896	22	20	space	space	NOUN
ajfa-3896	22	21	.	.	PUNCT
ajfa-3896	23	1	thus	thus	ADV
ajfa-3896	23	2	,	,	PUNCT
ajfa-3896	23	3	though	though	SCONJ
ajfa-3896	23	4	it	it	PRON
ajfa-3896	23	5	is	be	AUX
ajfa-3896	23	6	the	the	DET
ajfa-3896	23	7	most	most	ADV
ajfa-3896	23	8	popular	popular	ADJ
ajfa-3896	23	9	concepts	concept	NOUN
ajfa-3896	23	10	in	in	ADP
ajfa-3896	23	11	current	current	ADJ
ajfa-3896	23	12	public	public	ADJ
ajfa-3896	23	13	management	management	NOUN
ajfa-3896	23	14	theory	theory	NOUN
ajfa-3896	23	15	and	and	CCONJ
ajfa-3896	23	16	practice	practice	NOUN
ajfa-3896	23	17	,	,	PUNCT
ajfa-3896	23	18	public	public	ADJ
ajfa-3896	23	19	sector	sector	NOUN
ajfa-3896	23	20	performance	performance	NOUN
ajfa-3896	23	21	is	be	AUX
ajfa-3896	23	22	an	an	DET
ajfa-3896	23	23	ambiguous	ambiguous	ADJ
ajfa-3896	23	24	,	,	PUNCT
ajfa-3896	23	25	multi	multi	ADJ
ajfa-3896	23	26	-	-	ADJ
ajfa-3896	23	27	dimensional	dimensional	ADJ
ajfa-3896	23	28	,	,	PUNCT
ajfa-3896	23	29	and	and	CCONJ
ajfa-3896	23	30	complex	complex	ADJ
ajfa-3896	23	31	concept	concept	NOUN
ajfa-3896	23	32	(	(	PUNCT
ajfa-3896	23	33	lukas	lukas	NOUN
ajfa-3896	23	34	and	and	CCONJ
ajfa-3896	23	35	john	john	PROPN
ajfa-3896	23	36	,	,	PUNCT
ajfa-3896	23	37	2009	2009	NUM
ajfa-3896	23	38	)	)	PUNCT
ajfa-3896	23	39	.	.	PUNCT
ajfa-3896	24	1	obviously	obviously	ADV
ajfa-3896	24	2	,	,	PUNCT
ajfa-3896	24	3	performance	performance	NOUN
ajfa-3896	24	4	in	in	ADP
ajfa-3896	24	5	the	the	DET
ajfa-3896	24	6	public	public	ADJ
ajfa-3896	24	7	domain	domain	NOUN
ajfa-3896	24	8	is	be	AUX
ajfa-3896	24	9	an	an	DET
ajfa-3896	24	10	elusive	elusive	ADJ
ajfa-3896	24	11	concept	concept	NOUN
ajfa-3896	24	12	(	(	PUNCT
ajfa-3896	24	13	stewart	stewart	PROPN
ajfa-3896	24	14	&	&	CCONJ
ajfa-3896	24	15	walsh	walsh	PROPN
ajfa-3896	24	16	,	,	PUNCT
ajfa-3896	24	17	1994	1994	NUM
ajfa-3896	24	18	)	)	PUNCT
ajfa-3896	24	19	and	and	CCONJ
ajfa-3896	24	20	therefore	therefore	ADV
ajfa-3896	24	21	difficult	difficult	ADJ
ajfa-3896	24	22	to	to	PART
ajfa-3896	24	23	define	define	VERB
ajfa-3896	24	24	and	and	CCONJ
ajfa-3896	24	25	measure	measure	NOUN
ajfa-3896	24	26	(	(	PUNCT
ajfa-3896	24	27	lukas	lukas	PROPN
ajfa-3896	24	28	&	&	CCONJ
ajfa-3896	24	29	john	john	PROPN
ajfa-3896	24	30	,	,	PUNCT
ajfa-3896	24	31	2009	2009	NUM
ajfa-3896	24	32	)	)	PUNCT
ajfa-3896	24	33	because	because	SCONJ
ajfa-3896	24	34	“	"	PUNCT
ajfa-3896	24	35	stakeholders	stakeholder	NOUN
ajfa-3896	24	36	often	often	ADV
ajfa-3896	24	37	disagree	disagree	VERB
ajfa-3896	24	38	about	about	ADP
ajfa-3896	24	39	which	which	DET
ajfa-3896	24	40	elements	element	NOUN
ajfa-3896	24	41	of	of	ADP
ajfa-3896	24	42	performance	performance	NOUN
ajfa-3896	24	43	are	be	AUX
ajfa-3896	24	44	most	most	ADV
ajfa-3896	24	45	important	important	ADJ
ajfa-3896	24	46	,	,	PUNCT
ajfa-3896	24	47	and	and	CCONJ
ajfa-3896	24	48	some	some	DET
ajfa-3896	24	49	elements	element	NOUN
ajfa-3896	24	50	are	be	AUX
ajfa-3896	24	51	difficult	difficult	ADJ
ajfa-3896	24	52	to	to	PART
ajfa-3896	24	53	measure	measure	VERB
ajfa-3896	24	54	[	[	X
ajfa-3896	24	55	…	…	PUNCT
ajfa-3896	24	56	and	and	CCONJ
ajfa-3896	24	57	because	because	SCONJ
ajfa-3896	24	58	]	]	X
ajfa-3896	24	59	tinkering	tinker	VERB
ajfa-3896	24	60	with	with	ADP
ajfa-3896	24	61	agency	agency	NOUN
ajfa-3896	24	62	performance	performance	NOUN
ajfa-3896	24	63	also	also	ADV
ajfa-3896	24	64	has	have	VERB
ajfa-3896	24	65	strong	strong	ADJ
ajfa-3896	24	66	political	political	ADJ
ajfa-3896	24	67	implications	implication	NOUN
ajfa-3896	24	68	”	"	PUNCT
ajfa-3896	24	69	brewer	brewer	PROPN
ajfa-3896	24	70	&	&	CCONJ
ajfa-3896	24	71	selden	selden	PROPN
ajfa-3896	24	72	(	(	PUNCT
ajfa-3896	24	73	2000	2000	NUM
ajfa-3896	24	74	)	)	PUNCT
ajfa-3896	24	75	.	.	PUNCT
ajfa-3896	25	1	though	though	SCONJ
ajfa-3896	25	2	no	no	DET
ajfa-3896	25	3	public	public	ADJ
ajfa-3896	25	4	sector	sector	NOUN
ajfa-3896	25	5	can	can	AUX
ajfa-3896	25	6	afford	afford	VERB
ajfa-3896	25	7	to	to	PART
ajfa-3896	25	8	overlook	overlook	VERB
ajfa-3896	25	9	the	the	DET
ajfa-3896	25	10	importance	importance	NOUN
ajfa-3896	25	11	of	of	ADP
ajfa-3896	25	12	clearly	clearly	ADV
ajfa-3896	25	13	defining	define	VERB
ajfa-3896	25	14	its	its	PRON
ajfa-3896	25	15	objectives	objective	NOUN
ajfa-3896	25	16	and	and	CCONJ
ajfa-3896	25	17	priorities	priority	NOUN
ajfa-3896	25	18	as	as	ADV
ajfa-3896	25	19	well	well	ADV
ajfa-3896	25	20	as	as	ADP
ajfa-3896	25	21	assessing	assess	VERB
ajfa-3896	25	22	performance	performance	NOUN
ajfa-3896	25	23	against	against	ADP
ajfa-3896	25	24	well	well	ADV
ajfa-3896	25	25	-	-	PUNCT
ajfa-3896	25	26	defined	define	VERB
ajfa-3896	25	27	benchmarks	benchmark	NOUN
ajfa-3896	25	28	,	,	PUNCT
ajfa-3896	25	29	there	there	PRON
ajfa-3896	25	30	exist	exist	VERB
ajfa-3896	25	31	many	many	ADJ
ajfa-3896	25	32	types	type	NOUN
ajfa-3896	25	33	of	of	ADP
ajfa-3896	25	34	public	public	ADJ
ajfa-3896	25	35	sector	sector	NOUN
ajfa-3896	25	36	performance	performance	NOUN
ajfa-3896	25	37	evaluation	evaluation	NOUN
ajfa-3896	25	38	tools	tool	NOUN
ajfa-3896	25	39	including	include	VERB
ajfa-3896	25	40	on	on	ADP
ajfa-3896	25	41	-	-	PUNCT
ajfa-3896	25	42	going	go	VERB
ajfa-3896	25	43	monitoring	monitoring	NOUN
ajfa-3896	25	44	and	and	CCONJ
ajfa-3896	25	45	performance	performance	NOUN
ajfa-3896	25	46	information	information	NOUN
ajfa-3896	25	47	;	;	PUNCT
ajfa-3896	25	48	project	project	NOUN
ajfa-3896	25	49	and	and	CCONJ
ajfa-3896	25	50	program	program	NOUN
ajfa-3896	25	51	evaluation	evaluation	NOUN
ajfa-3896	25	52	—	—	PUNCT
ajfa-3896	25	53	ex	ex	X
ajfa-3896	25	54	ante	ante	NOUN
ajfa-3896	25	55	,	,	PUNCT
ajfa-3896	25	56	on	on	ADP
ajfa-3896	25	57	-	-	PUNCT
ajfa-3896	25	58	going	go	VERB
ajfa-3896	25	59	/	/	SYM
ajfa-3896	25	60	formative	formative	NOUN
ajfa-3896	25	61	and	and	CCONJ
ajfa-3896	25	62	ex	ex	ADJ
ajfa-3896	25	63	post	post	ADJ
ajfa-3896	25	64	/	/	NOUN
ajfa-3896	25	65	summative	summative	ADJ
ajfa-3896	25	66	;	;	PUNCT
ajfa-3896	25	67	performance	performance	NOUN
ajfa-3896	25	68	(	(	PUNCT
ajfa-3896	25	69	or	or	CCONJ
ajfa-3896	25	70	value	value	NOUN
ajfa-3896	25	71	-	-	PUNCT
ajfa-3896	25	72	for	for	ADP
ajfa-3896	25	73	-	-	PUNCT
ajfa-3896	25	74	money	money	NOUN
ajfa-3896	25	75	)	)	PUNCT
ajfa-3896	25	76	audits	audits	NOUN
ajfa-3896	25	77	;	;	PUNCT
ajfa-3896	25	78	financial	financial	ADJ
ajfa-3896	25	79	auditing	auditing	NOUN
ajfa-3896	25	80	among	among	ADP
ajfa-3896	25	81	others	other	NOUN
ajfa-3896	25	82	.	.	PUNCT
ajfa-3896	26	1	for	for	ADP
ajfa-3896	26	2	the	the	DET
ajfa-3896	26	3	fact	fact	NOUN
ajfa-3896	26	4	that	that	SCONJ
ajfa-3896	26	5	measurement	measurement	NOUN
ajfa-3896	26	6	findings	finding	NOUN
ajfa-3896	26	7	can	can	AUX
ajfa-3896	26	8	be	be	AUX
ajfa-3896	26	9	an	an	DET
ajfa-3896	26	10	important	important	ADJ
ajfa-3896	26	11	input	input	NOUN
ajfa-3896	26	12	for	for	ADP
ajfa-3896	26	13	government	government	NOUN
ajfa-3896	26	14	decision	decision	NOUN
ajfa-3896	26	15	-	-	PUNCT
ajfa-3896	26	16	making	making	NOUN
ajfa-3896	26	17	and	and	CCONJ
ajfa-3896	26	18	prioritization	prioritization	NOUN
ajfa-3896	26	19	,	,	PUNCT
ajfa-3896	26	20	particularly	particularly	ADV
ajfa-3896	26	21	in	in	ADP
ajfa-3896	26	22	the	the	DET
ajfa-3896	26	23	budget	budget	NOUN
ajfa-3896	26	24	process	process	NOUN
ajfa-3896	26	25	,	,	PUNCT
ajfa-3896	26	26	budget	budget	NOUN
ajfa-3896	26	27	performance	performance	NOUN
ajfa-3896	26	28	can	can	AUX
ajfa-3896	26	29	equally	equally	ADV
ajfa-3896	26	30	be	be	AUX
ajfa-3896	26	31	employed	employ	VERB
ajfa-3896	26	32	as	as	ADP
ajfa-3896	26	33	an	an	DET
ajfa-3896	26	34	appropriate	appropriate	ADJ
ajfa-3896	26	35	base	base	NOUN
ajfa-3896	26	36	to	to	PART
ajfa-3896	26	37	measure	measure	VERB
ajfa-3896	26	38	the	the	DET
ajfa-3896	26	39	performance	performance	NOUN
ajfa-3896	26	40	of	of	ADP
ajfa-3896	26	41	public	public	ADJ
ajfa-3896	26	42	sector	sector	NOUN
ajfa-3896	26	43	(	(	PUNCT
ajfa-3896	26	44	mackay	mackay	PROPN
ajfa-3896	26	45	,	,	PUNCT
ajfa-3896	26	46	1998	1998	NUM
ajfa-3896	26	47	)	)	PUNCT
ajfa-3896	26	48	.	.	PUNCT
ajfa-3896	27	1	therefore	therefore	ADV
ajfa-3896	27	2	,	,	PUNCT
ajfa-3896	27	3	with	with	ADP
ajfa-3896	27	4	the	the	DET
ajfa-3896	27	5	new	new	ADJ
ajfa-3896	27	6	public	public	ADJ
ajfa-3896	27	7	management	management	NOUN
ajfa-3896	27	8	(	(	PUNCT
ajfa-3896	27	9	npm	npm	PROPN
ajfa-3896	27	10	)	)	PUNCT
ajfa-3896	27	11	movement	movement	NOUN
ajfa-3896	27	12	in	in	ADP
ajfa-3896	27	13	general	general	ADJ
ajfa-3896	27	14	and	and	CCONJ
ajfa-3896	27	15	for	for	ADP
ajfa-3896	27	16	the	the	DET
ajfa-3896	27	17	fact	fact	NOUN
ajfa-3896	27	18	that	that	SCONJ
ajfa-3896	27	19	since	since	SCONJ
ajfa-3896	27	20	the	the	DET
ajfa-3896	27	21	late	late	ADJ
ajfa-3896	27	22	1	1	NUM
ajfa-3896	27	23	980s	980	NOUN
ajfa-3896	27	24	,	,	PUNCT
ajfa-3896	27	25	performance	performance	NOUN
ajfa-3896	27	26	asian	asian	ADJ
ajfa-3896	27	27	journal	journal	NOUN
ajfa-3896	27	28	of	of	ADP
ajfa-3896	27	29	finance	finance	PROPN
ajfa-3896	27	30	&	&	CCONJ
ajfa-3896	27	31	accounting	accounting	PROPN
ajfa-3896	27	32	issn	issn	PROPN
ajfa-3896	27	33	1946	1946	NUM
ajfa-3896	27	34	-	-	PUNCT
ajfa-3896	27	35	052x	052x	NOUN
ajfa-3896	27	36	2013	2013	NUM
ajfa-3896	27	37	,	,	PUNCT
ajfa-3896	27	38	vol	vol	NOUN
ajfa-3896	27	39	.	.	PROPN
ajfa-3896	27	40	5	5	NUM
ajfa-3896	27	41	,	,	PUNCT
ajfa-3896	27	42	no	no	INTJ
ajfa-3896	27	43	.	.	NOUN
ajfa-3896	27	44	2	2	NUM
ajfa-3896	27	45	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-3896	27	46	24	24	NUM
ajfa-3896	27	47	measurement	measurement	NOUN
ajfa-3896	27	48	,	,	PUNCT
ajfa-3896	27	49	in	in	ADP
ajfa-3896	27	50	particular	particular	ADJ
ajfa-3896	27	51	,	,	PUNCT
ajfa-3896	27	52	have	have	AUX
ajfa-3896	27	53	been	be	AUX
ajfa-3896	27	54	offered	offer	VERB
ajfa-3896	27	55	as	as	ADP
ajfa-3896	27	56	approaches	approach	NOUN
ajfa-3896	27	57	to	to	PART
ajfa-3896	27	58	help	help	VERB
ajfa-3896	27	59	governments	government	NOUN
ajfa-3896	27	60	reduce	reduce	VERB
ajfa-3896	27	61	their	their	PRON
ajfa-3896	27	62	annual	annual	ADJ
ajfa-3896	27	63	budgetary	budgetary	ADJ
ajfa-3896	27	64	deficits	deficit	NOUN
ajfa-3896	27	65	,	,	PUNCT
ajfa-3896	27	66	lower	lower	VERB
ajfa-3896	27	67	their	their	PRON
ajfa-3896	27	68	accumulated	accumulate	VERB
ajfa-3896	27	69	debt	debt	NOUN
ajfa-3896	27	70	and	and	CCONJ
ajfa-3896	27	71	improve	improve	VERB
ajfa-3896	27	72	service	service	NOUN
ajfa-3896	27	73	delivery	delivery	NOUN
ajfa-3896	27	74	(	(	PUNCT
ajfa-3896	27	75	ipac	ipac	PROPN
ajfa-3896	27	76	)	)	PUNCT
ajfa-3896	27	77	,	,	PUNCT
ajfa-3896	27	78	this	this	DET
ajfa-3896	27	79	study	study	NOUN
ajfa-3896	27	80	seek	seek	VERB
ajfa-3896	27	81	to	to	PART
ajfa-3896	27	82	investigate	investigate	VERB
ajfa-3896	27	83	the	the	DET
ajfa-3896	27	84	relationship	relationship	NOUN
ajfa-3896	27	85	between	between	ADP
ajfa-3896	27	86	national	national	ADJ
ajfa-3896	27	87	budget	budget	NOUN
ajfa-3896	27	88	performance	performance	NOUN
ajfa-3896	27	89	and	and	CCONJ
ajfa-3896	27	90	national	national	ADJ
ajfa-3896	27	91	debt	debt	NOUN
ajfa-3896	27	92	as	as	ADP
ajfa-3896	27	93	measures	measure	NOUN
ajfa-3896	27	94	of	of	ADP
ajfa-3896	27	95	public	public	ADJ
ajfa-3896	27	96	sector	sector	NOUN
ajfa-3896	27	97	performance	performance	NOUN
ajfa-3896	27	98	of	of	ADP
ajfa-3896	27	99	an	an	DET
ajfa-3896	27	100	emerging	emerge	VERB
ajfa-3896	27	101	economy	economy	NOUN
ajfa-3896	27	102	like	like	ADP
ajfa-3896	27	103	nigeria	nigeria	PROPN
ajfa-3896	27	104	.	.	PUNCT
ajfa-3896	28	1	this	this	DET
ajfa-3896	28	2	study	study	NOUN
ajfa-3896	28	3	is	be	AUX
ajfa-3896	28	4	divided	divide	VERB
ajfa-3896	28	5	into	into	ADP
ajfa-3896	28	6	the	the	DET
ajfa-3896	28	7	following	follow	VERB
ajfa-3896	28	8	sections	section	NOUN
ajfa-3896	28	9	.	.	PUNCT
ajfa-3896	29	1	section	section	NOUN
ajfa-3896	29	2	one	one	NUM
ajfa-3896	29	3	is	be	AUX
ajfa-3896	29	4	the	the	DET
ajfa-3896	29	5	introduction	introduction	NOUN
ajfa-3896	29	6	.	.	PUNCT
ajfa-3896	30	1	section	section	NOUN
ajfa-3896	30	2	two	two	NUM
ajfa-3896	30	3	discusses	discuss	VERB
ajfa-3896	30	4	related	related	ADJ
ajfa-3896	30	5	literatures	literature	NOUN
ajfa-3896	30	6	on	on	ADP
ajfa-3896	30	7	public	public	ADJ
ajfa-3896	30	8	sector	sector	NOUN
ajfa-3896	30	9	,	,	PUNCT
ajfa-3896	30	10	performance	performance	NOUN
ajfa-3896	30	11	measurement	measurement	NOUN
ajfa-3896	30	12	,	,	PUNCT
ajfa-3896	30	13	usefulness	usefulness	NOUN
ajfa-3896	30	14	of	of	ADP
ajfa-3896	30	15	public	public	ADJ
ajfa-3896	30	16	sector	sector	NOUN
ajfa-3896	30	17	performance	performance	NOUN
ajfa-3896	30	18	measurement	measurement	NOUN
ajfa-3896	30	19	results	result	VERB
ajfa-3896	30	20	,	,	PUNCT
ajfa-3896	30	21	the	the	DET
ajfa-3896	30	22	budget	budget	NOUN
ajfa-3896	30	23	as	as	ADP
ajfa-3896	30	24	a	a	DET
ajfa-3896	30	25	performance	performance	NOUN
ajfa-3896	30	26	indicator	indicator	NOUN
ajfa-3896	30	27	,	,	PUNCT
ajfa-3896	30	28	budget	budget	NOUN
ajfa-3896	30	29	performance	performance	NOUN
ajfa-3896	30	30	,	,	PUNCT
ajfa-3896	30	31	national	national	ADJ
ajfa-3896	30	32	debt	debt	NOUN
ajfa-3896	30	33	and	and	CCONJ
ajfa-3896	30	34	budget	budget	NOUN
ajfa-3896	30	35	performance	performance	NOUN
ajfa-3896	30	36	,	,	PUNCT
ajfa-3896	30	37	constraints	constraint	NOUN
ajfa-3896	30	38	of	of	ADP
ajfa-3896	30	39	performance	performance	NOUN
ajfa-3896	30	40	measurement	measurement	NOUN
ajfa-3896	30	41	of	of	ADP
ajfa-3896	30	42	public	public	ADJ
ajfa-3896	30	43	sector	sector	NOUN
ajfa-3896	30	44	and	and	CCONJ
ajfa-3896	30	45	nigeria	nigeria	PROPN
ajfa-3896	30	46	country	country	NOUN
ajfa-3896	30	47	profile	profile	NOUN
ajfa-3896	30	48	.	.	PUNCT
ajfa-3896	31	1	section	section	NOUN
ajfa-3896	31	2	three	three	NUM
ajfa-3896	31	3	focuses	focus	VERB
ajfa-3896	31	4	on	on	ADP
ajfa-3896	31	5	the	the	DET
ajfa-3896	31	6	methodology	methodology	NOUN
ajfa-3896	31	7	.	.	PUNCT
ajfa-3896	32	1	section	section	NOUN
ajfa-3896	32	2	four	four	NUM
ajfa-3896	32	3	is	be	AUX
ajfa-3896	32	4	centred	centre	VERB
ajfa-3896	32	5	on	on	ADP
ajfa-3896	32	6	data	datum	NOUN
ajfa-3896	32	7	presentation	presentation	NOUN
ajfa-3896	32	8	,	,	PUNCT
ajfa-3896	32	9	analysis	analysis	NOUN
ajfa-3896	32	10	,	,	PUNCT
ajfa-3896	32	11	interpretation	interpretation	NOUN
ajfa-3896	32	12	of	of	ADP
ajfa-3896	32	13	results	result	NOUN
ajfa-3896	32	14	and	and	CCONJ
ajfa-3896	32	15	lessons	lesson	NOUN
ajfa-3896	32	16	for	for	ADP
ajfa-3896	32	17	past	past	NOUN
ajfa-3896	32	18	and	and	CCONJ
ajfa-3896	32	19	present	present	ADJ
ajfa-3896	32	20	nigerian	nigerian	ADJ
ajfa-3896	32	21	administration	administration	NOUN
ajfa-3896	32	22	.	.	PUNCT
ajfa-3896	33	1	section	section	NOUN
ajfa-3896	33	2	five	five	NUM
ajfa-3896	33	3	is	be	AUX
ajfa-3896	33	4	all	all	PRON
ajfa-3896	33	5	about	about	ADP
ajfa-3896	33	6	conclusions	conclusion	NOUN
ajfa-3896	33	7	and	and	CCONJ
ajfa-3896	33	8	possible	possible	ADJ
ajfa-3896	33	9	recommendations	recommendation	NOUN
ajfa-3896	33	10	.	.	PUNCT
ajfa-3896	34	1	2	2	X
ajfa-3896	34	2	.	.	X
ajfa-3896	34	3	review	review	NOUN
ajfa-3896	34	4	of	of	ADP
ajfa-3896	34	5	related	related	ADJ
ajfa-3896	34	6	literature	literature	NOUN
ajfa-3896	34	7	2.1	2.1	NUM
ajfa-3896	34	8	public	public	ADJ
ajfa-3896	34	9	sector	sector	NOUN
ajfa-3896	34	10	the	the	DET
ajfa-3896	34	11	importance	importance	NOUN
ajfa-3896	34	12	of	of	ADP
ajfa-3896	34	13	the	the	DET
ajfa-3896	34	14	public	public	ADJ
ajfa-3896	34	15	sector	sector	NOUN
ajfa-3896	34	16	is	be	AUX
ajfa-3896	34	17	an	an	DET
ajfa-3896	34	18	indisputable	indisputable	ADJ
ajfa-3896	34	19	social	social	ADJ
ajfa-3896	34	20	and	and	CCONJ
ajfa-3896	34	21	economic	economic	ADJ
ajfa-3896	34	22	reality	reality	NOUN
ajfa-3896	34	23	throughout	throughout	ADP
ajfa-3896	34	24	the	the	DET
ajfa-3896	34	25	world	world	NOUN
ajfa-3896	34	26	(	(	PUNCT
ajfa-3896	34	27	messaoud	messaoud	NOUN
ajfa-3896	34	28	,	,	PUNCT
ajfa-3896	34	29	1999	1999	NUM
ajfa-3896	34	30	)	)	PUNCT
ajfa-3896	34	31	.	.	PUNCT
ajfa-3896	35	1	this	this	PRON
ajfa-3896	35	2	is	be	AUX
ajfa-3896	35	3	because	because	SCONJ
ajfa-3896	35	4	only	only	ADV
ajfa-3896	35	5	the	the	DET
ajfa-3896	35	6	public	public	ADJ
ajfa-3896	35	7	sector	sector	NOUN
ajfa-3896	35	8	can	can	AUX
ajfa-3896	35	9	effectively	effectively	ADV
ajfa-3896	35	10	and	and	CCONJ
ajfa-3896	35	11	efficiently	efficiently	ADV
ajfa-3896	35	12	carry	carry	VERB
ajfa-3896	35	13	out	out	ADP
ajfa-3896	35	14	certain	certain	ADJ
ajfa-3896	35	15	functions	function	NOUN
ajfa-3896	35	16	and	and	CCONJ
ajfa-3896	35	17	indeed	indeed	ADV
ajfa-3896	35	18	only	only	ADJ
ajfa-3896	35	19	national	national	ADJ
ajfa-3896	35	20	governments	government	NOUN
ajfa-3896	35	21	can	can	AUX
ajfa-3896	35	22	assume	assume	VERB
ajfa-3896	35	23	the	the	DET
ajfa-3896	35	24	responsibilities	responsibility	NOUN
ajfa-3896	35	25	that	that	PRON
ajfa-3896	35	26	affects	affect	VERB
ajfa-3896	35	27	the	the	DET
ajfa-3896	35	28	state	state	NOUN
ajfa-3896	35	29	as	as	ADP
ajfa-3896	35	30	a	a	DET
ajfa-3896	35	31	whole	whole	ADJ
ajfa-3896	35	32	(	(	PUNCT
ajfa-3896	35	33	natural	natural	ADJ
ajfa-3896	35	34	resources	resource	NOUN
ajfa-3896	35	35	management	management	NOUN
ajfa-3896	35	36	and	and	CCONJ
ajfa-3896	35	37	environment	environment	NOUN
ajfa-3896	35	38	department	department	PROPN
ajfa-3896	35	39	,	,	PUNCT
ajfa-3896	35	40	2003	2003	NUM
ajfa-3896	35	41	)	)	PUNCT
ajfa-3896	35	42	.	.	PUNCT
ajfa-3896	36	1	the	the	DET
ajfa-3896	36	2	public	public	ADJ
ajfa-3896	36	3	sector	sector	NOUN
ajfa-3896	36	4	sometimes	sometimes	ADV
ajfa-3896	36	5	referred	refer	VERB
ajfa-3896	36	6	to	to	ADP
ajfa-3896	36	7	as	as	ADP
ajfa-3896	36	8	the	the	DET
ajfa-3896	36	9	state	state	NOUN
ajfa-3896	36	10	sector	sector	NOUN
ajfa-3896	36	11	or	or	CCONJ
ajfa-3896	36	12	the	the	DET
ajfa-3896	36	13	government	government	NOUN
ajfa-3896	36	14	sector	sector	NOUN
ajfa-3896	36	15	,	,	PUNCT
ajfa-3896	36	16	is	be	AUX
ajfa-3896	36	17	a	a	DET
ajfa-3896	36	18	part	part	NOUN
ajfa-3896	36	19	of	of	ADP
ajfa-3896	36	20	the	the	DET
ajfa-3896	36	21	state	state	NOUN
ajfa-3896	36	22	that	that	PRON
ajfa-3896	36	23	deals	deal	VERB
ajfa-3896	36	24	with	with	ADP
ajfa-3896	36	25	either	either	CCONJ
ajfa-3896	36	26	the	the	DET
ajfa-3896	36	27	production	production	NOUN
ajfa-3896	36	28	,	,	PUNCT
ajfa-3896	36	29	ownership	ownership	NOUN
ajfa-3896	36	30	,	,	PUNCT
ajfa-3896	36	31	sale	sale	NOUN
ajfa-3896	36	32	,	,	PUNCT
ajfa-3896	36	33	provision	provision	NOUN
ajfa-3896	36	34	,	,	PUNCT
ajfa-3896	36	35	delivery	delivery	NOUN
ajfa-3896	36	36	and	and	CCONJ
ajfa-3896	36	37	allocation	allocation	NOUN
ajfa-3896	36	38	of	of	ADP
ajfa-3896	36	39	goods	good	NOUN
ajfa-3896	36	40	and	and	CCONJ
ajfa-3896	36	41	services	service	NOUN
ajfa-3896	36	42	by	by	ADP
ajfa-3896	36	43	and	and	CCONJ
ajfa-3896	36	44	for	for	ADP
ajfa-3896	36	45	the	the	DET
ajfa-3896	36	46	government	government	NOUN
ajfa-3896	36	47	or	or	CCONJ
ajfa-3896	36	48	its	its	PRON
ajfa-3896	36	49	citizens	citizen	NOUN
ajfa-3896	36	50	,	,	PUNCT
ajfa-3896	36	51	whether	whether	SCONJ
ajfa-3896	36	52	national	national	ADJ
ajfa-3896	36	53	,	,	PUNCT
ajfa-3896	36	54	regional	regional	ADJ
ajfa-3896	36	55	or	or	CCONJ
ajfa-3896	36	56	local	local	ADJ
ajfa-3896	36	57	/	/	SYM
ajfa-3896	36	58	municipal	municipal	ADJ
ajfa-3896	36	59	(	(	PUNCT
ajfa-3896	36	60	mayhew	mayhew	PROPN
ajfa-3896	36	61	,	,	PUNCT
ajfa-3896	36	62	2009	2009	NUM
ajfa-3896	36	63	)	)	PUNCT
ajfa-3896	36	64	.	.	PUNCT
ajfa-3896	37	1	examples	example	NOUN
ajfa-3896	37	2	of	of	ADP
ajfa-3896	37	3	public	public	ADJ
ajfa-3896	37	4	sector	sector	NOUN
ajfa-3896	37	5	activity	activity	NOUN
ajfa-3896	37	6	among	among	ADP
ajfa-3896	37	7	others	other	NOUN
ajfa-3896	37	8	include	include	VERB
ajfa-3896	37	9	delivering	deliver	VERB
ajfa-3896	37	10	social	social	ADJ
ajfa-3896	37	11	security	security	NOUN
ajfa-3896	37	12	,	,	PUNCT
ajfa-3896	37	13	administering	administer	VERB
ajfa-3896	37	14	urban	urban	ADJ
ajfa-3896	37	15	planning	planning	NOUN
ajfa-3896	37	16	and	and	CCONJ
ajfa-3896	37	17	organizing	organize	VERB
ajfa-3896	37	18	national	national	ADJ
ajfa-3896	37	19	defence	defence	NOUN
ajfa-3896	37	20	.	.	PUNCT
ajfa-3896	38	1	messaoud	messaoud	NOUN
ajfa-3896	38	2	(	(	PUNCT
ajfa-3896	38	3	1999	1999	NUM
ajfa-3896	38	4	)	)	PUNCT
ajfa-3896	38	5	defines	define	VERB
ajfa-3896	38	6	public	public	ADJ
ajfa-3896	38	7	sector	sector	NOUN
ajfa-3896	38	8	as	as	ADP
ajfa-3896	38	9	all	all	DET
ajfa-3896	38	10	market	market	NOUN
ajfa-3896	38	11	and	and	CCONJ
ajfa-3896	38	12	non	non	ADJ
ajfa-3896	38	13	-	-	ADJ
ajfa-3896	38	14	market	market	ADJ
ajfa-3896	38	15	activities	activity	NOUN
ajfa-3896	38	16	which	which	PRON
ajfa-3896	38	17	at	at	ADP
ajfa-3896	38	18	each	each	DET
ajfa-3896	38	19	institutional	institutional	ADJ
ajfa-3896	38	20	level	level	NOUN
ajfa-3896	38	21	are	be	AUX
ajfa-3896	38	22	controlled	control	VERB
ajfa-3896	38	23	and	and	CCONJ
ajfa-3896	38	24	mainly	mainly	ADV
ajfa-3896	38	25	financed	finance	VERB
ajfa-3896	38	26	by	by	ADP
ajfa-3896	38	27	public	public	ADJ
ajfa-3896	38	28	authority	authority	NOUN
ajfa-3896	38	29	.	.	PUNCT
ajfa-3896	39	1	it	it	PRON
ajfa-3896	39	2	is	be	AUX
ajfa-3896	39	3	composed	compose	VERB
ajfa-3896	39	4	of	of	ADP
ajfa-3896	39	5	a	a	DET
ajfa-3896	39	6	general	general	ADJ
ajfa-3896	39	7	government	government	NOUN
ajfa-3896	39	8	sector	sector	NOUN
ajfa-3896	39	9	and	and	CCONJ
ajfa-3896	39	10	a	a	DET
ajfa-3896	39	11	public	public	ADJ
ajfa-3896	39	12	corporation	corporation	NOUN
ajfa-3896	39	13	sector	sector	NOUN
ajfa-3896	39	14	.	.	PUNCT
ajfa-3896	40	1	it	it	PRON
ajfa-3896	40	2	is	be	AUX
ajfa-3896	40	3	the	the	DET
ajfa-3896	40	4	part	part	NOUN
ajfa-3896	40	5	of	of	ADP
ajfa-3896	40	6	the	the	DET
ajfa-3896	40	7	economy	economy	NOUN
ajfa-3896	40	8	concerned	concern	VERB
ajfa-3896	40	9	with	with	ADP
ajfa-3896	40	10	providing	provide	VERB
ajfa-3896	40	11	basic	basic	ADJ
ajfa-3896	40	12	government	government	NOUN
ajfa-3896	40	13	services	service	NOUN
ajfa-3896	40	14	.	.	PUNCT
ajfa-3896	41	1	consistent	consistent	ADJ
ajfa-3896	41	2	with	with	ADP
ajfa-3896	41	3	sna	sna	PROPN
ajfa-3896	41	4	93	93	NUM
ajfa-3896	41	5	,	,	PUNCT
ajfa-3896	41	6	he	he	PRON
ajfa-3896	41	7	further	far	ADV
ajfa-3896	41	8	diagrammatically	diagrammatically	ADV
ajfa-3896	41	9	gave	give	VERB
ajfa-3896	41	10	the	the	DET
ajfa-3896	41	11	decomposition	decomposition	NOUN
ajfa-3896	41	12	of	of	ADP
ajfa-3896	41	13	public	public	ADJ
ajfa-3896	41	14	sector	sector	NOUN
ajfa-3896	41	15	as	as	SCONJ
ajfa-3896	41	16	presented	present	VERB
ajfa-3896	41	17	below	below	ADV
ajfa-3896	41	18	.	.	PUNCT
ajfa-3896	42	1	thus	thus	ADV
ajfa-3896	42	2	,	,	PUNCT
ajfa-3896	42	3	the	the	DET
ajfa-3896	42	4	general	general	ADJ
ajfa-3896	42	5	government	government	NOUN
ajfa-3896	42	6	is	be	AUX
ajfa-3896	42	7	made	make	VERB
ajfa-3896	42	8	up	up	ADP
ajfa-3896	42	9	of	of	ADP
ajfa-3896	42	10	all	all	DET
ajfa-3896	42	11	the	the	DET
ajfa-3896	42	12	government	government	NOUN
ajfa-3896	42	13	units	unit	NOUN
ajfa-3896	42	14	,	,	PUNCT
ajfa-3896	42	15	social	social	ADJ
ajfa-3896	42	16	security	security	NOUN
ajfa-3896	42	17	funds	fund	NOUN
ajfa-3896	42	18	and	and	CCONJ
ajfa-3896	42	19	non	non	ADJ
ajfa-3896	42	20	-	-	ADJ
ajfa-3896	42	21	profit	profit	ADJ
ajfa-3896	42	22	non	non	ADJ
ajfa-3896	42	23	-	-	ADJ
ajfa-3896	42	24	market	market	ADJ
ajfa-3896	42	25	public	public	ADJ
ajfa-3896	42	26	or	or	CCONJ
ajfa-3896	42	27	private	private	ADJ
ajfa-3896	42	28	institutions	institution	NOUN
ajfa-3896	42	29	which	which	PRON
ajfa-3896	42	30	are	be	AUX
ajfa-3896	42	31	controlled	control	VERB
ajfa-3896	42	32	and	and	CCONJ
ajfa-3896	42	33	mainly	mainly	ADV
ajfa-3896	42	34	financed	finance	VERB
ajfa-3896	42	35	by	by	ADP
ajfa-3896	42	36	public	public	ADJ
ajfa-3896	42	37	authority	authority	NOUN
ajfa-3896	42	38	.	.	PUNCT
ajfa-3896	43	1	on	on	ADP
ajfa-3896	43	2	the	the	DET
ajfa-3896	43	3	other	other	ADJ
ajfa-3896	43	4	hand	hand	NOUN
ajfa-3896	43	5	,	,	PUNCT
ajfa-3896	43	6	the	the	DET
ajfa-3896	43	7	public	public	ADJ
ajfa-3896	43	8	corporation	corporation	NOUN
ajfa-3896	43	9	sector	sector	NOUN
ajfa-3896	43	10	comprises	comprise	VERB
ajfa-3896	43	11	all	all	PRON
ajfa-3896	43	12	of	of	ADP
ajfa-3896	43	13	the	the	DET
ajfa-3896	43	14	intuitional	intuitional	ADJ
ajfa-3896	43	15	units	unit	NOUN
ajfa-3896	43	16	which	which	PRON
ajfa-3896	43	17	produce	produce	VERB
ajfa-3896	43	18	for	for	ADP
ajfa-3896	43	19	the	the	DET
ajfa-3896	43	20	market	market	NOUN
ajfa-3896	43	21	and	and	CCONJ
ajfa-3896	43	22	are	be	AUX
ajfa-3896	43	23	controlled	control	VERB
ajfa-3896	43	24	and	and	CCONJ
ajfa-3896	43	25	mainly	mainly	ADV
ajfa-3896	43	26	financed	finance	VERB
ajfa-3896	43	27	by	by	ADP
ajfa-3896	43	28	public	public	ADJ
ajfa-3896	43	29	authority	authority	NOUN
ajfa-3896	43	30	.	.	PUNCT
ajfa-3896	44	1	asian	asian	ADJ
ajfa-3896	44	2	journal	journal	PROPN
ajfa-3896	44	3	of	of	ADP
ajfa-3896	44	4	finance	finance	PROPN
ajfa-3896	44	5	&	&	CCONJ
ajfa-3896	44	6	accounting	accounting	PROPN
ajfa-3896	44	7	issn	issn	PROPN
ajfa-3896	44	8	1946	1946	NUM
ajfa-3896	44	9	-	-	PUNCT
ajfa-3896	44	10	052x	052x	NOUN
ajfa-3896	44	11	2013	2013	NUM
ajfa-3896	44	12	,	,	PUNCT
ajfa-3896	44	13	vol	vol	NOUN
ajfa-3896	44	14	.	.	PROPN
ajfa-3896	44	15	5	5	NUM
ajfa-3896	44	16	,	,	PUNCT
ajfa-3896	44	17	no	no	INTJ
ajfa-3896	44	18	.	.	NOUN
ajfa-3896	44	19	2	2	NUM
ajfa-3896	44	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-3896	44	21	25	25	NUM
ajfa-3896	44	22	source	source	NOUN
ajfa-3896	44	23	:	:	PUNCT
ajfa-3896	44	24	messaoud	messaoud	NOUN
ajfa-3896	44	25	(	(	PUNCT
ajfa-3896	44	26	1999	1999	NUM
ajfa-3896	44	27	)	)	PUNCT
ajfa-3896	45	1	it	it	PRON
ajfa-3896	45	2	is	be	AUX
ajfa-3896	45	3	impossible	impossible	ADJ
ajfa-3896	45	4	to	to	PART
ajfa-3896	45	5	discuss	discuss	VERB
ajfa-3896	45	6	the	the	DET
ajfa-3896	45	7	‘	'	PUNCT
ajfa-3896	45	8	global	global	ADJ
ajfa-3896	45	9	’	'	PUNCT
ajfa-3896	45	10	public	public	ADJ
ajfa-3896	45	11	sector	sector	NOUN
ajfa-3896	45	12	,	,	PUNCT
ajfa-3896	45	13	as	as	SCONJ
ajfa-3896	45	14	there	there	PRON
ajfa-3896	45	15	are	be	VERB
ajfa-3896	45	16	so	so	ADV
ajfa-3896	45	17	many	many	ADJ
ajfa-3896	45	18	variations	variation	NOUN
ajfa-3896	45	19	in	in	ADP
ajfa-3896	45	20	the	the	DET
ajfa-3896	45	21	scope	scope	NOUN
ajfa-3896	45	22	and	and	CCONJ
ajfa-3896	45	23	shape	shape	NOUN
ajfa-3896	45	24	of	of	ADP
ajfa-3896	45	25	public	public	ADJ
ajfa-3896	45	26	sectors	sector	NOUN
ajfa-3896	45	27	in	in	ADP
ajfa-3896	45	28	the	the	DET
ajfa-3896	45	29	196	196	NUM
ajfa-3896	45	30	countries	country	NOUN
ajfa-3896	45	31	of	of	ADP
ajfa-3896	45	32	the	the	DET
ajfa-3896	45	33	world	world	NOUN
ajfa-3896	45	34	(	(	PUNCT
ajfa-3896	45	35	louise	louise	PROPN
ajfa-3896	45	36	,	,	PUNCT
ajfa-3896	45	37	2011	2011	NUM
ajfa-3896	45	38	)	)	PUNCT
ajfa-3896	45	39	.	.	PUNCT
ajfa-3896	46	1	the	the	DET
ajfa-3896	46	2	public	public	ADJ
ajfa-3896	46	3	sector	sector	NOUN
ajfa-3896	46	4	in	in	ADP
ajfa-3896	46	5	any	any	DET
ajfa-3896	46	6	country	country	NOUN
ajfa-3896	46	7	is	be	AUX
ajfa-3896	46	8	shaped	shape	VERB
ajfa-3896	46	9	by	by	ADP
ajfa-3896	46	10	a	a	DET
ajfa-3896	46	11	combination	combination	NOUN
ajfa-3896	46	12	of	of	ADP
ajfa-3896	46	13	various	various	ADJ
ajfa-3896	46	14	factors	factor	NOUN
ajfa-3896	46	15	,	,	PUNCT
ajfa-3896	46	16	including	include	VERB
ajfa-3896	46	17	its	its	PRON
ajfa-3896	46	18	economic	economic	ADJ
ajfa-3896	46	19	performance	performance	NOUN
ajfa-3896	46	20	,	,	PUNCT
ajfa-3896	46	21	political	political	ADJ
ajfa-3896	46	22	philosophy	philosophy	NOUN
ajfa-3896	46	23	,	,	PUNCT
ajfa-3896	46	24	extent	extent	NOUN
ajfa-3896	46	25	of	of	ADP
ajfa-3896	46	26	involvement	involvement	NOUN
ajfa-3896	46	27	of	of	ADP
ajfa-3896	46	28	external	external	ADJ
ajfa-3896	46	29	agencies	agency	NOUN
ajfa-3896	46	30	(	(	PUNCT
ajfa-3896	46	31	e.g.	e.g.	ADV
ajfa-3896	46	32	aid	aid	NOUN
ajfa-3896	46	33	agencies	agency	NOUN
ajfa-3896	46	34	)	)	PUNCT
ajfa-3896	46	35	and	and	CCONJ
ajfa-3896	46	36	demand	demand	NOUN
ajfa-3896	46	37	from	from	ADP
ajfa-3896	46	38	its	its	PRON
ajfa-3896	46	39	population	population	NOUN
ajfa-3896	46	40	for	for	ADP
ajfa-3896	46	41	services	service	NOUN
ajfa-3896	46	42	and	and	CCONJ
ajfa-3896	46	43	infrastructure	infrastructure	NOUN
ajfa-3896	46	44	.	.	PUNCT
ajfa-3896	47	1	however	however	ADV
ajfa-3896	47	2	,	,	PUNCT
ajfa-3896	47	3	in	in	ADP
ajfa-3896	47	4	most	most	ADJ
ajfa-3896	47	5	countries	country	NOUN
ajfa-3896	47	6	the	the	DET
ajfa-3896	47	7	public	public	ADJ
ajfa-3896	47	8	sector	sector	NOUN
ajfa-3896	47	9	includes	include	VERB
ajfa-3896	47	10	such	such	ADJ
ajfa-3896	47	11	services	service	NOUN
ajfa-3896	47	12	as	as	ADP
ajfa-3896	47	13	the	the	DET
ajfa-3896	47	14	police	police	NOUN
ajfa-3896	47	15	,	,	PUNCT
ajfa-3896	47	16	military	military	NOUN
ajfa-3896	47	17	,	,	PUNCT
ajfa-3896	47	18	public	public	ADJ
ajfa-3896	47	19	roads	road	NOUN
ajfa-3896	47	20	,	,	PUNCT
ajfa-3896	47	21	public	public	ADJ
ajfa-3896	47	22	transit	transit	NOUN
ajfa-3896	47	23	,	,	PUNCT
ajfa-3896	47	24	primary	primary	ADJ
ajfa-3896	47	25	education	education	NOUN
ajfa-3896	47	26	and	and	CCONJ
ajfa-3896	47	27	health	health	NOUN
ajfa-3896	47	28	care	care	NOUN
ajfa-3896	47	29	for	for	ADP
ajfa-3896	47	30	the	the	DET
ajfa-3896	47	31	poor	poor	ADJ
ajfa-3896	47	32	.	.	PUNCT
ajfa-3896	48	1	it	it	PRON
ajfa-3896	48	2	is	be	AUX
ajfa-3896	48	3	worthy	worthy	ADJ
ajfa-3896	48	4	to	to	PART
ajfa-3896	48	5	note	note	VERB
ajfa-3896	48	6	that	that	SCONJ
ajfa-3896	48	7	though	though	SCONJ
ajfa-3896	48	8	the	the	DET
ajfa-3896	48	9	major	major	ADJ
ajfa-3896	48	10	source	source	NOUN
ajfa-3896	48	11	of	of	ADP
ajfa-3896	48	12	revenue	revenue	NOUN
ajfa-3896	48	13	to	to	ADP
ajfa-3896	48	14	the	the	DET
ajfa-3896	48	15	public	public	ADJ
ajfa-3896	48	16	sector	sector	NOUN
ajfa-3896	48	17	is	be	AUX
ajfa-3896	48	18	taxation	taxation	NOUN
ajfa-3896	48	19	,	,	PUNCT
ajfa-3896	48	20	the	the	DET
ajfa-3896	48	21	public	public	ADJ
ajfa-3896	48	22	sector	sector	NOUN
ajfa-3896	48	23	might	might	AUX
ajfa-3896	48	24	provide	provide	VERB
ajfa-3896	48	25	services	service	NOUN
ajfa-3896	48	26	that	that	SCONJ
ajfa-3896	48	27	non	non	ADJ
ajfa-3896	48	28	-	-	NOUN
ajfa-3896	48	29	payer	payer	NOUN
ajfa-3896	48	30	can	can	AUX
ajfa-3896	48	31	not	not	PART
ajfa-3896	48	32	be	be	AUX
ajfa-3896	48	33	excluded	exclude	VERB
ajfa-3896	48	34	from	from	ADP
ajfa-3896	48	35	(	(	PUNCT
ajfa-3896	48	36	such	such	ADJ
ajfa-3896	48	37	as	as	ADP
ajfa-3896	48	38	street	street	NOUN
ajfa-3896	48	39	lighting	lighting	NOUN
ajfa-3896	48	40	)	)	PUNCT
ajfa-3896	48	41	,	,	PUNCT
ajfa-3896	48	42	services	service	NOUN
ajfa-3896	48	43	which	which	PRON
ajfa-3896	48	44	benefit	benefit	VERB
ajfa-3896	48	45	all	all	PRON
ajfa-3896	48	46	of	of	ADP
ajfa-3896	48	47	society	society	NOUN
ajfa-3896	48	48	rather	rather	ADV
ajfa-3896	48	49	than	than	ADP
ajfa-3896	48	50	just	just	ADV
ajfa-3896	48	51	the	the	DET
ajfa-3896	48	52	individual	individual	NOUN
ajfa-3896	48	53	who	who	PRON
ajfa-3896	48	54	uses	use	VERB
ajfa-3896	48	55	the	the	DET
ajfa-3896	48	56	services	service	NOUN
ajfa-3896	48	57	(	(	PUNCT
ajfa-3896	48	58	such	such	ADJ
ajfa-3896	48	59	as	as	ADP
ajfa-3896	48	60	public	public	ADJ
ajfa-3896	48	61	education	education	NOUN
ajfa-3896	48	62	)	)	PUNCT
ajfa-3896	48	63	,	,	PUNCT
ajfa-3896	48	64	and	and	CCONJ
ajfa-3896	48	65	service	service	NOUN
ajfa-3896	48	66	that	that	PRON
ajfa-3896	48	67	encourage	encourage	VERB
ajfa-3896	48	68	equal	equal	ADJ
ajfa-3896	48	69	opportunity	opportunity	NOUN
ajfa-3896	48	70	.	.	PUNCT
ajfa-3896	49	1	2.2	2.2	NUM
ajfa-3896	49	2	what	what	PRON
ajfa-3896	49	3	is	be	AUX
ajfa-3896	49	4	performance	performance	NOUN
ajfa-3896	49	5	measurement	measurement	NOUN
ajfa-3896	49	6	?	?	PUNCT
ajfa-3896	50	1	the	the	DET
ajfa-3896	50	2	institute	institute	PROPN
ajfa-3896	50	3	of	of	ADP
ajfa-3896	50	4	public	public	PROPN
ajfa-3896	50	5	administration	administration	PROPN
ajfa-3896	50	6	of	of	ADP
ajfa-3896	50	7	canada	canada	PROPN
ajfa-3896	50	8	(	(	PUNCT
ajfa-3896	50	9	ipac	ipac	PROPN
ajfa-3896	50	10	)	)	PUNCT
ajfa-3896	50	11	posits	posit	NOUN
ajfa-3896	50	12	that	that	SCONJ
ajfa-3896	50	13	performance	performance	NOUN
ajfa-3896	50	14	measurement	measurement	NOUN
ajfa-3896	50	15	is	be	AUX
ajfa-3896	50	16	an	an	DET
ajfa-3896	50	17	on	on	ADV
ajfa-3896	50	18	-	-	PUNCT
ajfa-3896	50	19	going	go	VERB
ajfa-3896	50	20	process	process	NOUN
ajfa-3896	50	21	of	of	ADP
ajfa-3896	50	22	ascertaining	ascertain	VERB
ajfa-3896	50	23	how	how	SCONJ
ajfa-3896	50	24	well	well	ADV
ajfa-3896	50	25	,	,	PUNCT
ajfa-3896	50	26	or	or	CCONJ
ajfa-3896	50	27	how	how	SCONJ
ajfa-3896	50	28	poorly	poorly	ADV
ajfa-3896	50	29	,	,	PUNCT
ajfa-3896	50	30	a	a	DET
ajfa-3896	50	31	government	government	NOUN
ajfa-3896	50	32	program	program	NOUN
ajfa-3896	50	33	is	be	AUX
ajfa-3896	50	34	being	be	AUX
ajfa-3896	50	35	provided	provide	VERB
ajfa-3896	50	36	.	.	PUNCT
ajfa-3896	51	1	it	it	PRON
ajfa-3896	51	2	involves	involve	VERB
ajfa-3896	51	3	the	the	DET
ajfa-3896	51	4	continuous	continuous	ADJ
ajfa-3896	51	5	collection	collection	NOUN
ajfa-3896	51	6	of	of	ADP
ajfa-3896	51	7	data	datum	NOUN
ajfa-3896	51	8	on	on	ADP
ajfa-3896	51	9	progress	progress	NOUN
ajfa-3896	51	10	made	make	VERB
ajfa-3896	51	11	towards	towards	ADP
ajfa-3896	51	12	achieving	achieve	VERB
ajfa-3896	51	13	the	the	DET
ajfa-3896	51	14	program	program	NOUN
ajfa-3896	51	15	’s	’s	PART
ajfa-3896	51	16	pre	pre	ADJ
ajfa-3896	51	17	-	-	ADJ
ajfa-3896	51	18	established	established	ADJ
ajfa-3896	51	19	objectives	objective	NOUN
ajfa-3896	51	20	.	.	PUNCT
ajfa-3896	52	1	performance	performance	NOUN
ajfa-3896	52	2	indicators	indicator	NOUN
ajfa-3896	52	3	,	,	PUNCT
ajfa-3896	52	4	or	or	CCONJ
ajfa-3896	52	5	measures	measure	NOUN
ajfa-3896	52	6	,	,	PUNCT
ajfa-3896	52	7	are	be	AUX
ajfa-3896	52	8	developed	develop	VERB
ajfa-3896	52	9	as	as	ADP
ajfa-3896	52	10	standards	standard	NOUN
ajfa-3896	52	11	for	for	ADP
ajfa-3896	52	12	assessing	assess	VERB
ajfa-3896	52	13	the	the	DET
ajfa-3896	52	14	extent	extent	NOUN
ajfa-3896	52	15	to	to	PART
ajfa-3896	52	16	which	which	PRON
ajfa-3896	52	17	these	these	DET
ajfa-3896	52	18	objectives	objective	NOUN
ajfa-3896	52	19	are	be	AUX
ajfa-3896	52	20	achieved	achieve	VERB
ajfa-3896	52	21	.	.	PUNCT
ajfa-3896	53	1	public	public	ADJ
ajfa-3896	53	2	sector	sector	NOUN
ajfa-3896	53	3	central	central	ADJ
ajfa-3896	53	4	level	level	NOUN
ajfa-3896	53	5	,	,	PUNCT
ajfa-3896	53	6	federal	federal	ADJ
ajfa-3896	53	7	state	state	NOUN
ajfa-3896	53	8	level	level	NOUN
ajfa-3896	53	9	(	(	PUNCT
ajfa-3896	53	10	or	or	CCONJ
ajfa-3896	53	11	regional	regional	ADJ
ajfa-3896	53	12	level	level	NOUN
ajfa-3896	53	13	)	)	PUNCT
ajfa-3896	53	14	&	&	CCONJ
ajfa-3896	53	15	local	local	ADJ
ajfa-3896	53	16	level	level	NOUN
ajfa-3896	53	17	institutions	institution	NOUN
ajfa-3896	53	18	controlled	control	VERB
ajfa-3896	53	19	and	and	CCONJ
ajfa-3896	53	20	mainly	mainly	ADV
ajfa-3896	53	21	financed	finance	VERB
ajfa-3896	53	22	by	by	ADP
ajfa-3896	53	23	public	public	ADJ
ajfa-3896	53	24	authority	authority	NOUN
ajfa-3896	53	25	general	general	ADJ
ajfa-3896	53	26	government	government	NOUN
ajfa-3896	53	27	sector	sector	NOUN
ajfa-3896	53	28	govern	govern	VERB
ajfa-3896	53	29	ment	ment	ADJ
ajfa-3896	53	30	units	unit	NOUN
ajfa-3896	53	31	social	social	ADJ
ajfa-3896	53	32	securit	securit	NOUN
ajfa-3896	53	33	y	y	PROPN
ajfa-3896	53	34	funds	fund	NOUN
ajfa-3896	53	35	non	non	ADJ
ajfa-3896	53	36	-	-	ADJ
ajfa-3896	53	37	profit	profit	ADJ
ajfa-3896	53	38	non	non	ADJ
ajfa-3896	53	39	-	-	ADJ
ajfa-3896	53	40	market	market	ADJ
ajfa-3896	53	41	institutions	institution	NOUN
ajfa-3896	53	42	public	public	ADJ
ajfa-3896	53	43	corporation	corporation	NOUN
ajfa-3896	53	44	sector	sector	NOUN
ajfa-3896	53	45	non	non	ADJ
ajfa-3896	53	46	-	-	ADJ
ajfa-3896	53	47	market	market	ADJ
ajfa-3896	53	48	institutions	institution	NOUN
ajfa-3896	53	49	market	market	NOUN
ajfa-3896	53	50	institutions	institution	NOUN
ajfa-3896	53	51	asian	asian	ADJ
ajfa-3896	53	52	journal	journal	PROPN
ajfa-3896	53	53	of	of	ADP
ajfa-3896	53	54	finance	finance	PROPN
ajfa-3896	53	55	&	&	CCONJ
ajfa-3896	53	56	accounting	accounting	PROPN
ajfa-3896	53	57	issn	issn	PROPN
ajfa-3896	53	58	1946	1946	NUM
ajfa-3896	53	59	-	-	PUNCT
ajfa-3896	53	60	052x	052x	NOUN
ajfa-3896	53	61	2013	2013	NUM
ajfa-3896	53	62	,	,	PUNCT
ajfa-3896	53	63	vol	vol	NOUN
ajfa-3896	53	64	.	.	PROPN
ajfa-3896	54	1	5	5	NUM
ajfa-3896	54	2	,	,	PUNCT
ajfa-3896	54	3	no	no	INTJ
ajfa-3896	54	4	.	.	NOUN
ajfa-3896	54	5	2	2	NUM
ajfa-3896	54	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-3896	54	7	26	26	NUM
ajfa-3896	54	8	to	to	PART
ajfa-3896	54	9	understand	understand	VERB
ajfa-3896	54	10	clearly	clearly	ADV
ajfa-3896	54	11	the	the	DET
ajfa-3896	54	12	concept	concept	NOUN
ajfa-3896	54	13	of	of	ADP
ajfa-3896	54	14	performance	performance	NOUN
ajfa-3896	54	15	measurements	measurement	NOUN
ajfa-3896	54	16	ipac	ipac	PROPN
ajfa-3896	54	17	deemed	deem	VERB
ajfa-3896	54	18	it	it	PRON
ajfa-3896	54	19	necessary	necessary	ADJ
ajfa-3896	54	20	to	to	PART
ajfa-3896	54	21	distinguish	distinguish	VERB
ajfa-3896	54	22	performance	performance	NOUN
ajfa-3896	54	23	measurement	measurement	NOUN
ajfa-3896	54	24	from	from	ADP
ajfa-3896	54	25	several	several	ADJ
ajfa-3896	54	26	related	relate	VERB
ajfa-3896	54	27	concepts	concept	NOUN
ajfa-3896	54	28	.	.	PUNCT
ajfa-3896	55	1	first	first	ADV
ajfa-3896	55	2	,	,	PUNCT
ajfa-3896	55	3	the	the	DET
ajfa-3896	55	4	terms	term	NOUN
ajfa-3896	55	5	performance	performance	NOUN
ajfa-3896	55	6	measurement	measurement	NOUN
ajfa-3896	55	7	and	and	CCONJ
ajfa-3896	55	8	performance	performance	NOUN
ajfa-3896	55	9	management	management	NOUN
ajfa-3896	55	10	are	be	AUX
ajfa-3896	55	11	often	often	ADV
ajfa-3896	55	12	used	use	VERB
ajfa-3896	55	13	interchangeably	interchangeably	ADV
ajfa-3896	55	14	.	.	PUNCT
ajfa-3896	56	1	however	however	ADV
ajfa-3896	56	2	,	,	PUNCT
ajfa-3896	56	3	performance	performance	NOUN
ajfa-3896	56	4	management	management	NOUN
ajfa-3896	56	5	is	be	AUX
ajfa-3896	56	6	a	a	DET
ajfa-3896	56	7	broader	broad	ADJ
ajfa-3896	56	8	term	term	NOUN
ajfa-3896	56	9	that	that	PRON
ajfa-3896	56	10	includes	include	VERB
ajfa-3896	56	11	not	not	PART
ajfa-3896	56	12	only	only	ADV
ajfa-3896	56	13	performance	performance	NOUN
ajfa-3896	56	14	measurement	measurement	NOUN
ajfa-3896	56	15	but	but	CCONJ
ajfa-3896	56	16	also	also	ADV
ajfa-3896	56	17	the	the	DET
ajfa-3896	56	18	determination	determination	NOUN
ajfa-3896	56	19	of	of	ADP
ajfa-3896	56	20	the	the	DET
ajfa-3896	56	21	appropriate	appropriate	ADJ
ajfa-3896	56	22	level	level	NOUN
ajfa-3896	56	23	of	of	ADP
ajfa-3896	56	24	performance	performance	NOUN
ajfa-3896	56	25	,	,	PUNCT
ajfa-3896	56	26	the	the	DET
ajfa-3896	56	27	reporting	reporting	NOUN
ajfa-3896	56	28	of	of	ADP
ajfa-3896	56	29	performance	performance	NOUN
ajfa-3896	56	30	information	information	NOUN
ajfa-3896	56	31	,	,	PUNCT
ajfa-3896	56	32	and	and	CCONJ
ajfa-3896	56	33	the	the	DET
ajfa-3896	56	34	use	use	NOUN
ajfa-3896	56	35	of	of	ADP
ajfa-3896	56	36	that	that	DET
ajfa-3896	56	37	information	information	NOUN
ajfa-3896	56	38	to	to	PART
ajfa-3896	56	39	assess	assess	VERB
ajfa-3896	56	40	the	the	DET
ajfa-3896	56	41	actual	actual	ADJ
ajfa-3896	56	42	level	level	NOUN
ajfa-3896	56	43	of	of	ADP
ajfa-3896	56	44	performance	performance	NOUN
ajfa-3896	56	45	against	against	ADP
ajfa-3896	56	46	the	the	DET
ajfa-3896	56	47	desired	desire	VERB
ajfa-3896	56	48	level	level	NOUN
ajfa-3896	56	49	.	.	PUNCT
ajfa-3896	57	1	second	second	ADJ
ajfa-3896	57	2	performance	performance	NOUN
ajfa-3896	57	3	measurement	measurement	NOUN
ajfa-3896	57	4	is	be	AUX
ajfa-3896	57	5	often	often	ADV
ajfa-3896	57	6	confused	confuse	VERB
ajfa-3896	57	7	with	with	ADP
ajfa-3896	57	8	program	program	NOUN
ajfa-3896	57	9	evaluation	evaluation	NOUN
ajfa-3896	57	10	,	,	PUNCT
ajfa-3896	57	11	which	which	PRON
ajfa-3896	57	12	is	be	AUX
ajfa-3896	57	13	an	an	DET
ajfa-3896	57	14	indepth	indepth	ADJ
ajfa-3896	57	15	study	study	NOUN
ajfa-3896	57	16	conducted	conduct	VERB
ajfa-3896	57	17	on	on	ADP
ajfa-3896	57	18	a	a	DET
ajfa-3896	57	19	periodic	periodic	NOUN
ajfa-3896	57	20	,	,	PUNCT
ajfa-3896	57	21	rather	rather	ADV
ajfa-3896	57	22	than	than	ADP
ajfa-3896	57	23	an	an	DET
ajfa-3896	57	24	on	on	ADP
ajfa-3896	57	25	-	-	PUNCT
ajfa-3896	57	26	going	going	NOUN
ajfa-3896	57	27	,	,	PUNCT
ajfa-3896	57	28	basis	basis	NOUN
ajfa-3896	57	29	to	to	PART
ajfa-3896	57	30	determine	determine	VERB
ajfa-3896	57	31	,	,	PUNCT
ajfa-3896	57	32	in	in	ADP
ajfa-3896	57	33	the	the	DET
ajfa-3896	57	34	light	light	NOUN
ajfa-3896	57	35	of	of	ADP
ajfa-3896	57	36	current	current	ADJ
ajfa-3896	57	37	conditions	condition	NOUN
ajfa-3896	57	38	,	,	PUNCT
ajfa-3896	57	39	whether	whether	SCONJ
ajfa-3896	57	40	the	the	DET
ajfa-3896	57	41	objectives	objective	NOUN
ajfa-3896	57	42	of	of	ADP
ajfa-3896	57	43	a	a	DET
ajfa-3896	57	44	program	program	NOUN
ajfa-3896	57	45	are	be	AUX
ajfa-3896	57	46	still	still	ADV
ajfa-3896	57	47	appropriate	appropriate	ADJ
ajfa-3896	57	48	,	,	PUNCT
ajfa-3896	57	49	whether	whether	SCONJ
ajfa-3896	57	50	it	it	PRON
ajfa-3896	57	51	is	be	AUX
ajfa-3896	57	52	properly	properly	ADV
ajfa-3896	57	53	designed	design	VERB
ajfa-3896	57	54	,	,	PUNCT
ajfa-3896	57	55	and	and	CCONJ
ajfa-3896	57	56	whether	whether	SCONJ
ajfa-3896	57	57	it	it	PRON
ajfa-3896	57	58	is	be	AUX
ajfa-3896	57	59	achieving	achieve	VERB
ajfa-3896	57	60	adequate	adequate	ADJ
ajfa-3896	57	61	results	result	NOUN
ajfa-3896	57	62	.	.	PUNCT
ajfa-3896	58	1	performance	performance	NOUN
ajfa-3896	58	2	measures	measure	NOUN
ajfa-3896	58	3	are	be	AUX
ajfa-3896	58	4	a	a	DET
ajfa-3896	58	5	valuable	valuable	ADJ
ajfa-3896	58	6	input	input	NOUN
ajfa-3896	58	7	into	into	ADP
ajfa-3896	58	8	a	a	DET
ajfa-3896	58	9	program	program	NOUN
ajfa-3896	58	10	evaluation	evaluation	NOUN
ajfa-3896	58	11	.	.	PUNCT
ajfa-3896	59	1	finally	finally	ADV
ajfa-3896	59	2	,	,	PUNCT
ajfa-3896	59	3	performance	performance	NOUN
ajfa-3896	59	4	measurement	measurement	NOUN
ajfa-3896	59	5	is	be	AUX
ajfa-3896	59	6	sometimes	sometimes	ADV
ajfa-3896	59	7	mistaken	mistaken	ADJ
ajfa-3896	59	8	for	for	ADP
ajfa-3896	59	9	performance	performance	NOUN
ajfa-3896	59	10	evaluation	evaluation	NOUN
ajfa-3896	59	11	(	(	PUNCT
ajfa-3896	59	12	or	or	CCONJ
ajfa-3896	59	13	performance	performance	NOUN
ajfa-3896	59	14	appraisal	appraisal	NOUN
ajfa-3896	59	15	)	)	PUNCT
ajfa-3896	59	16	,	,	PUNCT
ajfa-3896	59	17	which	which	PRON
ajfa-3896	59	18	is	be	AUX
ajfa-3896	59	19	a	a	DET
ajfa-3896	59	20	concept	concept	NOUN
ajfa-3896	59	21	associated	associate	VERB
ajfa-3896	59	22	with	with	ADP
ajfa-3896	59	23	human	human	ADJ
ajfa-3896	59	24	resource	resource	NOUN
ajfa-3896	59	25	management	management	NOUN
ajfa-3896	59	26	that	that	PRON
ajfa-3896	59	27	refers	refer	VERB
ajfa-3896	59	28	to	to	ADP
ajfa-3896	59	29	the	the	DET
ajfa-3896	59	30	systematic	systematic	ADJ
ajfa-3896	59	31	collection	collection	NOUN
ajfa-3896	59	32	and	and	CCONJ
ajfa-3896	59	33	analysis	analysis	NOUN
ajfa-3896	59	34	of	of	ADP
ajfa-3896	59	35	data	datum	NOUN
ajfa-3896	59	36	on	on	ADP
ajfa-3896	59	37	the	the	DET
ajfa-3896	59	38	performance	performance	NOUN
ajfa-3896	59	39	of	of	ADP
ajfa-3896	59	40	an	an	DET
ajfa-3896	59	41	employee	employee	NOUN
ajfa-3896	59	42	over	over	ADP
ajfa-3896	59	43	time	time	NOUN
ajfa-3896	59	44	.	.	PUNCT
ajfa-3896	60	1	2.3	2.3	NUM
ajfa-3896	60	2	why	why	SCONJ
ajfa-3896	60	3	measure	measure	NOUN
ajfa-3896	60	4	performance	performance	NOUN
ajfa-3896	60	5	?	?	PUNCT
ajfa-3896	61	1	ipac	ipac	PROPN
ajfa-3896	61	2	affirmed	affirm	VERB
ajfa-3896	61	3	that	that	SCONJ
ajfa-3896	61	4	the	the	DET
ajfa-3896	61	5	current	current	ADJ
ajfa-3896	61	6	focus	focus	NOUN
ajfa-3896	61	7	on	on	ADP
ajfa-3896	61	8	performance	performance	NOUN
ajfa-3896	61	9	measurement	measurement	NOUN
ajfa-3896	61	10	in	in	ADP
ajfa-3896	61	11	the	the	DET
ajfa-3896	61	12	public	public	ADJ
ajfa-3896	61	13	sector	sector	NOUN
ajfa-3896	61	14	has	have	AUX
ajfa-3896	61	15	been	be	AUX
ajfa-3896	61	16	significantly	significantly	ADV
ajfa-3896	61	17	influenced	influence	VERB
ajfa-3896	61	18	by	by	ADP
ajfa-3896	61	19	the	the	DET
ajfa-3896	61	20	new	new	ADJ
ajfa-3896	61	21	public	public	ADJ
ajfa-3896	61	22	management	management	NOUN
ajfa-3896	61	23	(	(	PUNCT
ajfa-3896	61	24	npm	npm	PROPN
ajfa-3896	61	25	)	)	PUNCT
ajfa-3896	61	26	movement	movement	NOUN
ajfa-3896	61	27	,	,	PUNCT
ajfa-3896	61	28	which	which	PRON
ajfa-3896	61	29	,	,	PUNCT
ajfa-3896	61	30	following	follow	VERB
ajfa-3896	61	31	private	private	ADJ
ajfa-3896	61	32	sector	sector	NOUN
ajfa-3896	61	33	practice	practice	NOUN
ajfa-3896	61	34	,	,	PUNCT
ajfa-3896	61	35	places	place	VERB
ajfa-3896	61	36	heavy	heavy	ADJ
ajfa-3896	61	37	emphasis	emphasis	NOUN
ajfa-3896	61	38	on	on	ADP
ajfa-3896	61	39	managing	manage	VERB
ajfa-3896	61	40	for	for	ADP
ajfa-3896	61	41	results	result	NOUN
ajfa-3896	61	42	.	.	PUNCT
ajfa-3896	62	1	behn	behn	PROPN
ajfa-3896	62	2	(	(	PUNCT
ajfa-3896	62	3	2003	2003	NUM
ajfa-3896	62	4	)	)	PUNCT
ajfa-3896	62	5	identified	identify	VERB
ajfa-3896	62	6	eight	eight	NUM
ajfa-3896	62	7	purposes	purpose	NOUN
ajfa-3896	62	8	for	for	ADP
ajfa-3896	62	9	which	which	PRON
ajfa-3896	62	10	public	public	ADJ
ajfa-3896	62	11	managers	manager	NOUN
ajfa-3896	62	12	have	have	VERB
ajfa-3896	62	13	for	for	ADP
ajfa-3896	62	14	measuring	measure	VERB
ajfa-3896	62	15	performance	performance	NOUN
ajfa-3896	62	16	as	as	SCONJ
ajfa-3896	62	17	tabulated	tabulate	VERB
ajfa-3896	62	18	below	below	ADV
ajfa-3896	62	19	:	:	PUNCT
ajfa-3896	62	20	table	table	NOUN
ajfa-3896	62	21	1	1	NUM
ajfa-3896	62	22	.	.	PUNCT
ajfa-3896	62	23	eight	eight	NUM
ajfa-3896	62	24	purposes	purpose	NOUN
ajfa-3896	62	25	that	that	PRON
ajfa-3896	62	26	public	public	ADJ
ajfa-3896	62	27	managers	manager	NOUN
ajfa-3896	62	28	have	have	VERB
ajfa-3896	62	29	for	for	ADP
ajfa-3896	62	30	measuring	measure	VERB
ajfa-3896	62	31	performance	performance	NOUN
ajfa-3896	62	32	the	the	DET
ajfa-3896	62	33	purpose	purpose	NOUN
ajfa-3896	62	34	the	the	DET
ajfa-3896	62	35	public	public	ADJ
ajfa-3896	62	36	manager	manager	NOUN
ajfa-3896	62	37	's	's	PART
ajfa-3896	62	38	question	question	NOUN
ajfa-3896	62	39	that	that	SCONJ
ajfa-3896	62	40	the	the	DET
ajfa-3896	62	41	performance	performance	NOUN
ajfa-3896	62	42	measure	measure	NOUN
ajfa-3896	62	43	can	can	AUX
ajfa-3896	62	44	help	help	VERB
ajfa-3896	62	45	answer	answer	VERB
ajfa-3896	62	46	evaluate	evaluate	VERB
ajfa-3896	62	47	how	how	SCONJ
ajfa-3896	62	48	well	well	ADV
ajfa-3896	62	49	is	be	AUX
ajfa-3896	62	50	my	my	PRON
ajfa-3896	62	51	public	public	ADJ
ajfa-3896	62	52	agency	agency	NOUN
ajfa-3896	62	53	performing	perform	VERB
ajfa-3896	62	54	?	?	PUNCT
ajfa-3896	63	1	control	control	NOUN
ajfa-3896	63	2	how	how	SCONJ
ajfa-3896	63	3	can	can	AUX
ajfa-3896	63	4	i	i	PRON
ajfa-3896	63	5	ensure	ensure	VERB
ajfa-3896	63	6	that	that	SCONJ
ajfa-3896	63	7	my	my	PRON
ajfa-3896	63	8	subordinates	subordinate	NOUN
ajfa-3896	63	9	are	be	AUX
ajfa-3896	63	10	doing	do	VERB
ajfa-3896	63	11	the	the	DET
ajfa-3896	63	12	right	right	ADJ
ajfa-3896	63	13	thing	thing	NOUN
ajfa-3896	63	14	?	?	PUNCT
ajfa-3896	64	1	budget	budget	NOUN
ajfa-3896	64	2	on	on	ADP
ajfa-3896	64	3	what	what	DET
ajfa-3896	64	4	programs	program	NOUN
ajfa-3896	64	5	,	,	PUNCT
ajfa-3896	64	6	people	people	NOUN
ajfa-3896	64	7	,	,	PUNCT
ajfa-3896	64	8	or	or	CCONJ
ajfa-3896	64	9	projects	project	NOUN
ajfa-3896	64	10	should	should	AUX
ajfa-3896	64	11	my	my	PRON
ajfa-3896	64	12	agency	agency	NOUN
ajfa-3896	64	13	spend	spend	VERB
ajfa-3896	64	14	the	the	DET
ajfa-3896	64	15	public	public	NOUN
ajfa-3896	64	16	's	's	PART
ajfa-3896	64	17	money	money	NOUN
ajfa-3896	64	18	?	?	PUNCT
ajfa-3896	65	1	motivate	motivate	VERB
ajfa-3896	65	2	how	how	SCONJ
ajfa-3896	65	3	can	can	AUX
ajfa-3896	65	4	i	i	PRON
ajfa-3896	65	5	motivate	motivate	VERB
ajfa-3896	65	6	line	line	NOUN
ajfa-3896	65	7	staff	staff	NOUN
ajfa-3896	65	8	,	,	PUNCT
ajfa-3896	65	9	middle	middle	ADJ
ajfa-3896	65	10	managers	manager	NOUN
ajfa-3896	65	11	,	,	PUNCT
ajfa-3896	65	12	non	non	ADJ
ajfa-3896	65	13	-	-	NOUN
ajfa-3896	65	14	profit	profit	NOUN
ajfa-3896	65	15	and	and	CCONJ
ajfa-3896	65	16	for	for	ADP
ajfa-3896	65	17	-	-	PUNCT
ajfa-3896	65	18	profit	profit	NOUN
ajfa-3896	65	19	collaborators	collaborator	NOUN
ajfa-3896	65	20	,	,	PUNCT
ajfa-3896	65	21	stakeholders	stakeholder	NOUN
ajfa-3896	65	22	,	,	PUNCT
ajfa-3896	65	23	and	and	CCONJ
ajfa-3896	65	24	citizens	citizen	NOUN
ajfa-3896	65	25	to	to	PART
ajfa-3896	65	26	do	do	VERB
ajfa-3896	65	27	the	the	DET
ajfa-3896	65	28	things	thing	NOUN
ajfa-3896	65	29	necessary	necessary	ADJ
ajfa-3896	65	30	to	to	PART
ajfa-3896	65	31	improve	improve	VERB
ajfa-3896	65	32	performance	performance	NOUN
ajfa-3896	65	33	?	?	PUNCT
ajfa-3896	66	1	promote	promote	VERB
ajfa-3896	66	2	how	how	SCONJ
ajfa-3896	66	3	can	can	AUX
ajfa-3896	66	4	i	i	PRON
ajfa-3896	66	5	convince	convince	VERB
ajfa-3896	66	6	political	political	ADJ
ajfa-3896	66	7	superiors	superior	NOUN
ajfa-3896	66	8	,	,	PUNCT
ajfa-3896	66	9	legislators	legislator	NOUN
ajfa-3896	66	10	,	,	PUNCT
ajfa-3896	66	11	stakeholders	stakeholder	NOUN
ajfa-3896	66	12	,	,	PUNCT
ajfa-3896	66	13	journalists	journalist	NOUN
ajfa-3896	66	14	,	,	PUNCT
ajfa-3896	66	15	and	and	CCONJ
ajfa-3896	66	16	citizens	citizen	NOUN
ajfa-3896	66	17	that	that	PRON
ajfa-3896	66	18	my	my	PRON
ajfa-3896	66	19	agency	agency	NOUN
ajfa-3896	66	20	is	be	AUX
ajfa-3896	66	21	doing	do	VERB
ajfa-3896	66	22	a	a	DET
ajfa-3896	66	23	good	good	ADJ
ajfa-3896	66	24	job	job	NOUN
ajfa-3896	66	25	?	?	PUNCT
ajfa-3896	67	1	celebrate	celebrate	VERB
ajfa-3896	67	2	what	what	PRON
ajfa-3896	67	3	accomplishments	accomplishment	NOUN
ajfa-3896	67	4	are	be	AUX
ajfa-3896	67	5	worthy	worthy	ADJ
ajfa-3896	67	6	of	of	ADP
ajfa-3896	67	7	the	the	DET
ajfa-3896	67	8	important	important	ADJ
ajfa-3896	67	9	organizational	organizational	ADJ
ajfa-3896	67	10	ritual	ritual	NOUN
ajfa-3896	67	11	of	of	ADP
ajfa-3896	67	12	celebrating	celebrate	VERB
ajfa-3896	67	13	success	success	NOUN
ajfa-3896	67	14	?	?	PUNCT
ajfa-3896	68	1	learn	learn	VERB
ajfa-3896	68	2	why	why	SCONJ
ajfa-3896	68	3	is	be	AUX
ajfa-3896	68	4	what	what	PRON
ajfa-3896	68	5	working	work	VERB
ajfa-3896	68	6	or	or	CCONJ
ajfa-3896	68	7	not	not	PART
ajfa-3896	68	8	working	work	VERB
ajfa-3896	68	9	?	?	PUNCT
ajfa-3896	69	1	improve	improve	VERB
ajfa-3896	69	2	what	what	PRON
ajfa-3896	69	3	exactly	exactly	ADV
ajfa-3896	69	4	should	should	AUX
ajfa-3896	69	5	who	who	PRON
ajfa-3896	69	6	do	do	VERB
ajfa-3896	69	7	differently	differently	ADV
ajfa-3896	69	8	to	to	PART
ajfa-3896	69	9	improve	improve	VERB
ajfa-3896	69	10	performance	performance	NOUN
ajfa-3896	69	11	?	?	PUNCT
ajfa-3896	70	1	source	source	NOUN
ajfa-3896	70	2	:	:	PUNCT
ajfa-3896	70	3	behn	behn	PROPN
ajfa-3896	70	4	(	(	PUNCT
ajfa-3896	70	5	2003	2003	NUM
ajfa-3896	70	6	)	)	PUNCT
ajfa-3896	70	7	asian	asian	ADJ
ajfa-3896	70	8	journal	journal	NOUN
ajfa-3896	70	9	of	of	ADP
ajfa-3896	70	10	finance	finance	PROPN
ajfa-3896	70	11	&	&	CCONJ
ajfa-3896	70	12	accounting	accounting	PROPN
ajfa-3896	70	13	issn	issn	PROPN
ajfa-3896	70	14	1946	1946	NUM
ajfa-3896	70	15	-	-	PUNCT
ajfa-3896	70	16	052x	052x	NOUN
ajfa-3896	70	17	2013	2013	NUM
ajfa-3896	70	18	,	,	PUNCT
ajfa-3896	70	19	vol	vol	NOUN
ajfa-3896	70	20	.	.	PROPN
ajfa-3896	70	21	5	5	NUM
ajfa-3896	70	22	,	,	PUNCT
ajfa-3896	70	23	no	no	INTJ
ajfa-3896	70	24	.	.	NOUN
ajfa-3896	70	25	2	2	NUM
ajfa-3896	70	26	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-3896	70	27	27	27	NUM
ajfa-3896	70	28	thus	thus	ADV
ajfa-3896	70	29	,	,	PUNCT
ajfa-3896	70	30	consistent	consistent	ADJ
ajfa-3896	70	31	with	with	ADP
ajfa-3896	70	32	the	the	DET
ajfa-3896	70	33	organisation	organisation	NOUN
ajfa-3896	70	34	for	for	ADP
ajfa-3896	70	35	economic	economic	ADJ
ajfa-3896	70	36	co	co	NOUN
ajfa-3896	70	37	-	-	NOUN
ajfa-3896	70	38	operation	operation	NOUN
ajfa-3896	70	39	and	and	CCONJ
ajfa-3896	70	40	development	development	NOUN
ajfa-3896	70	41	(	(	PUNCT
ajfa-3896	70	42	oecd	oecd	PROPN
ajfa-3896	70	43	)	)	PUNCT
ajfa-3896	70	44	,	,	PUNCT
ajfa-3896	70	45	measuring	measure	VERB
ajfa-3896	70	46	government	government	NOUN
ajfa-3896	70	47	performance	performance	NOUN
ajfa-3896	70	48	has	have	AUX
ajfa-3896	70	49	long	long	ADV
ajfa-3896	70	50	been	be	AUX
ajfa-3896	70	51	recognised	recognise	VERB
ajfa-3896	70	52	as	as	ADP
ajfa-3896	70	53	necessary	necessary	ADJ
ajfa-3896	70	54	for	for	ADP
ajfa-3896	70	55	improving	improve	VERB
ajfa-3896	70	56	the	the	DET
ajfa-3896	70	57	effectiveness	effectiveness	NOUN
ajfa-3896	70	58	and	and	CCONJ
ajfa-3896	70	59	efficiency	efficiency	NOUN
ajfa-3896	70	60	of	of	ADP
ajfa-3896	70	61	the	the	DET
ajfa-3896	70	62	public	public	ADJ
ajfa-3896	70	63	sector	sector	NOUN
ajfa-3896	70	64	.	.	PUNCT
ajfa-3896	71	1	2.3.1	2.3.1	NUM
ajfa-3896	71	2	the	the	DET
ajfa-3896	71	3	budget	budget	NOUN
ajfa-3896	71	4	as	as	ADP
ajfa-3896	71	5	a	a	DET
ajfa-3896	71	6	performance	performance	NOUN
ajfa-3896	71	7	indicator	indicator	NOUN
ajfa-3896	71	8	the	the	DET
ajfa-3896	71	9	main	main	ADJ
ajfa-3896	71	10	financial	financial	ADJ
ajfa-3896	71	11	document	document	NOUN
ajfa-3896	71	12	that	that	PRON
ajfa-3896	71	13	reflects	reflect	VERB
ajfa-3896	71	14	the	the	DET
ajfa-3896	71	15	state	state	NOUN
ajfa-3896	71	16	policy	policy	NOUN
ajfa-3896	71	17	regarding	regard	VERB
ajfa-3896	71	18	the	the	DET
ajfa-3896	71	19	set	set	NOUN
ajfa-3896	71	20	up	up	ADP
ajfa-3896	71	21	and	and	CCONJ
ajfa-3896	71	22	the	the	DET
ajfa-3896	71	23	use	use	NOUN
ajfa-3896	71	24	of	of	ADP
ajfa-3896	71	25	public	public	ADJ
ajfa-3896	71	26	resources	resource	NOUN
ajfa-3896	71	27	is	be	AUX
ajfa-3896	71	28	the	the	DET
ajfa-3896	71	29	budget	budget	NOUN
ajfa-3896	71	30	(	(	PUNCT
ajfa-3896	71	31	attila	attila	PROPN
ajfa-3896	71	32	,	,	PUNCT
ajfa-3896	71	33	2010	2010	NUM
ajfa-3896	71	34	)	)	PUNCT
ajfa-3896	71	35	.	.	PUNCT
ajfa-3896	72	1	a	a	DET
ajfa-3896	72	2	budget	budget	NOUN
ajfa-3896	72	3	is	be	AUX
ajfa-3896	72	4	also	also	ADV
ajfa-3896	72	5	a	a	DET
ajfa-3896	72	6	forecast	forecast	NOUN
ajfa-3896	72	7	of	of	ADP
ajfa-3896	72	8	expenditures	expenditure	NOUN
ajfa-3896	72	9	and	and	CCONJ
ajfa-3896	72	10	revenue	revenue	NOUN
ajfa-3896	72	11	for	for	ADP
ajfa-3896	72	12	a	a	DET
ajfa-3896	72	13	specific	specific	ADJ
ajfa-3896	72	14	period	period	NOUN
ajfa-3896	72	15	of	of	ADP
ajfa-3896	72	16	time	time	NOUN
ajfa-3896	72	17	;	;	PUNCT
ajfa-3896	72	18	usually	usually	ADV
ajfa-3896	72	19	one	one	NUM
ajfa-3896	72	20	year	year	NOUN
ajfa-3896	72	21	.	.	PUNCT
ajfa-3896	73	1	as	as	ADP
ajfa-3896	73	2	a	a	DET
ajfa-3896	73	3	planning	planning	NOUN
ajfa-3896	73	4	document	document	NOUN
ajfa-3896	73	5	a	a	DET
ajfa-3896	73	6	budget	budget	NOUN
ajfa-3896	73	7	enables	enable	VERB
ajfa-3896	73	8	business	business	NOUN
ajfa-3896	73	9	,	,	PUNCT
ajfa-3896	73	10	government	government	NOUN
ajfa-3896	73	11	,	,	PUNCT
ajfa-3896	73	12	private	private	ADJ
ajfa-3896	73	13	organizations	organization	NOUN
ajfa-3896	73	14	and	and	CCONJ
ajfa-3896	73	15	households	household	NOUN
ajfa-3896	73	16	to	to	PART
ajfa-3896	73	17	set	set	VERB
ajfa-3896	73	18	the	the	DET
ajfa-3896	73	19	priorities	priority	NOUN
ajfa-3896	73	20	and	and	CCONJ
ajfa-3896	73	21	monitor	monitor	VERB
ajfa-3896	73	22	progress	progress	NOUN
ajfa-3896	73	23	toward	toward	ADP
ajfa-3896	73	24	selected	select	VERB
ajfa-3896	73	25	goals	goal	NOUN
ajfa-3896	73	26	(	(	PUNCT
ajfa-3896	73	27	abdullahi	abdullahi	PROPN
ajfa-3896	73	28	,	,	PUNCT
ajfa-3896	73	29	2011	2011	NUM
ajfa-3896	73	30	)	)	PUNCT
ajfa-3896	73	31	.	.	PUNCT
ajfa-3896	74	1	to	to	ADP
ajfa-3896	74	2	david	david	PROPN
ajfa-3896	74	3	(	(	PUNCT
ajfa-3896	74	4	2007	2007	NUM
ajfa-3896	74	5	)	)	PUNCT
ajfa-3896	74	6	the	the	DET
ajfa-3896	74	7	budget	budget	NOUN
ajfa-3896	74	8	itself	itself	PRON
ajfa-3896	74	9	is	be	AUX
ajfa-3896	74	10	a	a	DET
ajfa-3896	74	11	financial	financial	ADJ
ajfa-3896	74	12	document	document	NOUN
ajfa-3896	74	13	,	,	PUNCT
ajfa-3896	74	14	but	but	CCONJ
ajfa-3896	74	15	in	in	ADP
ajfa-3896	74	16	fact	fact	NOUN
ajfa-3896	74	17	it	it	PRON
ajfa-3896	74	18	is	be	AUX
ajfa-3896	74	19	much	much	ADV
ajfa-3896	74	20	more	more	ADJ
ajfa-3896	74	21	than	than	ADP
ajfa-3896	74	22	that	that	PRON
ajfa-3896	74	23	.	.	PUNCT
ajfa-3896	75	1	it	it	PRON
ajfa-3896	75	2	is	be	AUX
ajfa-3896	75	3	a	a	DET
ajfa-3896	75	4	financial	financial	ADJ
ajfa-3896	75	5	document	document	NOUN
ajfa-3896	75	6	that	that	PRON
ajfa-3896	75	7	reflects	reflect	VERB
ajfa-3896	75	8	program	program	NOUN
ajfa-3896	75	9	planning	planning	NOUN
ajfa-3896	75	10	and	and	CCONJ
ajfa-3896	75	11	service	service	NOUN
ajfa-3896	75	12	priorities	priority	NOUN
ajfa-3896	75	13	in	in	ADP
ajfa-3896	75	14	financial	financial	ADJ
ajfa-3896	75	15	terms	term	NOUN
ajfa-3896	75	16	and	and	CCONJ
ajfa-3896	75	17	also	also	ADV
ajfa-3896	75	18	,	,	PUNCT
ajfa-3896	75	19	ideally	ideally	ADV
ajfa-3896	75	20	,	,	PUNCT
ajfa-3896	75	21	in	in	ADP
ajfa-3896	75	22	terms	term	NOUN
ajfa-3896	75	23	of	of	ADP
ajfa-3896	75	24	performance	performance	NOUN
ajfa-3896	75	25	expectations	expectation	NOUN
ajfa-3896	75	26	.	.	PUNCT
ajfa-3896	76	1	budget	budget	NOUN
ajfa-3896	76	2	can	can	AUX
ajfa-3896	76	3	be	be	AUX
ajfa-3896	76	4	used	use	VERB
ajfa-3896	76	5	as	as	ADP
ajfa-3896	76	6	a	a	DET
ajfa-3896	76	7	benchmark	benchmark	NOUN
ajfa-3896	76	8	,	,	PUNCT
ajfa-3896	76	9	as	as	ADP
ajfa-3896	76	10	a	a	DET
ajfa-3896	76	11	control	control	NOUN
ajfa-3896	76	12	system	system	NOUN
ajfa-3896	76	13	,	,	PUNCT
ajfa-3896	76	14	that	that	PRON
ajfa-3896	76	15	allows	allow	VERB
ajfa-3896	76	16	managers	manager	NOUN
ajfa-3896	76	17	to	to	PART
ajfa-3896	76	18	compare	compare	VERB
ajfa-3896	76	19	actual	actual	ADJ
ajfa-3896	76	20	performance	performance	NOUN
ajfa-3896	76	21	with	with	ADP
ajfa-3896	76	22	estimated	estimate	VERB
ajfa-3896	76	23	or	or	CCONJ
ajfa-3896	76	24	desired	desire	VERB
ajfa-3896	76	25	performance	performance	NOUN
ajfa-3896	76	26	(	(	PUNCT
ajfa-3896	76	27	silva	silva	PROPN
ajfa-3896	76	28	&	&	CCONJ
ajfa-3896	76	29	jayamaha	jayamaha	PROPN
ajfa-3896	76	30	,	,	PUNCT
ajfa-3896	76	31	2012	2012	NUM
ajfa-3896	76	32	)	)	PUNCT
ajfa-3896	76	33	.	.	PUNCT
ajfa-3896	77	1	following	follow	VERB
ajfa-3896	77	2	david	david	PROPN
ajfa-3896	77	3	(	(	PUNCT
ajfa-3896	77	4	2007	2007	NUM
ajfa-3896	77	5	)	)	PUNCT
ajfa-3896	77	6	a	a	DET
ajfa-3896	77	7	good	good	ADJ
ajfa-3896	77	8	set	set	NOUN
ajfa-3896	77	9	of	of	ADP
ajfa-3896	77	10	performance	performance	NOUN
ajfa-3896	77	11	measures	measure	NOUN
ajfa-3896	77	12	is	be	AUX
ajfa-3896	77	13	a	a	DET
ajfa-3896	77	14	vital	vital	ADJ
ajfa-3896	77	15	tool	tool	NOUN
ajfa-3896	77	16	for	for	ADP
ajfa-3896	77	17	building	build	VERB
ajfa-3896	77	18	accountability	accountability	NOUN
ajfa-3896	77	19	and	and	CCONJ
ajfa-3896	77	20	support	support	NOUN
ajfa-3896	77	21	of	of	ADP
ajfa-3896	77	22	planning	planning	NOUN
ajfa-3896	77	23	/	/	SYM
ajfa-3896	77	24	budgeting	budget	VERB
ajfa-3896	77	25	efforts	effort	NOUN
ajfa-3896	77	26	.	.	PUNCT
ajfa-3896	78	1	true	true	ADJ
ajfa-3896	78	2	accountability	accountability	NOUN
ajfa-3896	78	3	means	mean	VERB
ajfa-3896	78	4	more	more	ADJ
ajfa-3896	78	5	than	than	ADP
ajfa-3896	78	6	just	just	ADV
ajfa-3896	78	7	assuring	assure	VERB
ajfa-3896	78	8	the	the	DET
ajfa-3896	78	9	public	public	NOUN
ajfa-3896	78	10	that	that	PRON
ajfa-3896	78	11	revenues	revenue	NOUN
ajfa-3896	78	12	are	be	AUX
ajfa-3896	78	13	properly	properly	ADV
ajfa-3896	78	14	collected	collect	VERB
ajfa-3896	78	15	and	and	CCONJ
ajfa-3896	78	16	reported	report	VERB
ajfa-3896	78	17	and	and	CCONJ
ajfa-3896	78	18	that	that	SCONJ
ajfa-3896	78	19	expenditures	expenditure	NOUN
ajfa-3896	78	20	are	be	AUX
ajfa-3896	78	21	made	make	VERB
ajfa-3896	78	22	in	in	ADP
ajfa-3896	78	23	accordance	accordance	NOUN
ajfa-3896	78	24	with	with	ADP
ajfa-3896	78	25	prescribed	prescribed	ADJ
ajfa-3896	78	26	procedures	procedure	NOUN
ajfa-3896	78	27	.	.	PUNCT
ajfa-3896	79	1	accountability	accountability	NOUN
ajfa-3896	79	2	includes	include	VERB
ajfa-3896	79	3	these	these	DET
ajfa-3896	79	4	important	important	ADJ
ajfa-3896	79	5	assurances	assurance	NOUN
ajfa-3896	79	6	but	but	CCONJ
ajfa-3896	79	7	also	also	ADV
ajfa-3896	79	8	entails	entail	VERB
ajfa-3896	79	9	assurances	assurance	NOUN
ajfa-3896	79	10	to	to	ADP
ajfa-3896	79	11	the	the	DET
ajfa-3896	79	12	public	public	NOUN
ajfa-3896	79	13	that	that	PRON
ajfa-3896	79	14	government	government	NOUN
ajfa-3896	79	15	resources	resource	NOUN
ajfa-3896	79	16	are	be	AUX
ajfa-3896	79	17	being	be	AUX
ajfa-3896	79	18	spent	spend	VERB
ajfa-3896	79	19	wisely	wisely	ADV
ajfa-3896	79	20	as	as	ADV
ajfa-3896	79	21	well	well	ADV
ajfa-3896	79	22	as	as	ADP
ajfa-3896	79	23	legally	legally	ADV
ajfa-3896	79	24	and	and	CCONJ
ajfa-3896	79	25	that	that	SCONJ
ajfa-3896	79	26	services	service	NOUN
ajfa-3896	79	27	of	of	ADP
ajfa-3896	79	28	good	good	ADJ
ajfa-3896	79	29	quality	quality	NOUN
ajfa-3896	79	30	are	be	AUX
ajfa-3896	79	31	being	be	AUX
ajfa-3896	79	32	produced	produce	VERB
ajfa-3896	79	33	efficiently	efficiently	ADV
ajfa-3896	79	34	.	.	PUNCT
ajfa-3896	80	1	therefore	therefore	ADV
ajfa-3896	80	2	because	because	SCONJ
ajfa-3896	80	3	the	the	DET
ajfa-3896	80	4	budget	budget	NOUN
ajfa-3896	80	5	is	be	AUX
ajfa-3896	80	6	the	the	DET
ajfa-3896	80	7	financial	financial	ADJ
ajfa-3896	80	8	interface	interface	NOUN
ajfa-3896	80	9	between	between	ADP
ajfa-3896	80	10	the	the	DET
ajfa-3896	80	11	internal	internal	ADJ
ajfa-3896	80	12	environment	environment	NOUN
ajfa-3896	80	13	and	and	CCONJ
ajfa-3896	80	14	the	the	DET
ajfa-3896	80	15	exterior	exterior	ADJ
ajfa-3896	80	16	environment	environment	NOUN
ajfa-3896	80	17	of	of	ADP
ajfa-3896	80	18	the	the	DET
ajfa-3896	80	19	entity	entity	NOUN
ajfa-3896	80	20	(	(	PUNCT
ajfa-3896	80	21	attila	attila	PROPN
ajfa-3896	80	22	,	,	PUNCT
ajfa-3896	80	23	2010	2010	NUM
ajfa-3896	80	24	)	)	PUNCT
ajfa-3896	80	25	,	,	PUNCT
ajfa-3896	80	26	its	its	PRON
ajfa-3896	80	27	performance	performance	NOUN
ajfa-3896	80	28	in	in	ADP
ajfa-3896	80	29	terms	term	NOUN
ajfa-3896	80	30	of	of	ADP
ajfa-3896	80	31	its	its	PRON
ajfa-3896	80	32	transparent	transparent	ADJ
ajfa-3896	80	33	implementation	implementation	NOUN
ajfa-3896	80	34	and	and	CCONJ
ajfa-3896	80	35	execution	execution	NOUN
ajfa-3896	80	36	,	,	PUNCT
ajfa-3896	80	37	can	can	AUX
ajfa-3896	80	38	be	be	AUX
ajfa-3896	80	39	employed	employ	VERB
ajfa-3896	80	40	in	in	ADP
ajfa-3896	80	41	judging	judge	VERB
ajfa-3896	80	42	the	the	DET
ajfa-3896	80	43	performance	performance	NOUN
ajfa-3896	80	44	of	of	ADP
ajfa-3896	80	45	the	the	DET
ajfa-3896	80	46	public	public	ADJ
ajfa-3896	80	47	sector	sector	NOUN
ajfa-3896	80	48	.	.	PUNCT
ajfa-3896	81	1	2.3.2	2.3.2	NUM
ajfa-3896	81	2	budget	budget	NOUN
ajfa-3896	81	3	performance	performance	NOUN
ajfa-3896	81	4	operationally	operationally	ADV
ajfa-3896	81	5	,	,	PUNCT
ajfa-3896	81	6	in	in	ADP
ajfa-3896	81	7	the	the	DET
ajfa-3896	81	8	words	word	NOUN
ajfa-3896	81	9	of	of	ADP
ajfa-3896	81	10	kcl	kcl	PROPN
ajfa-3896	81	11	(	(	PUNCT
ajfa-3896	81	12	2012	2012	NUM
ajfa-3896	81	13	)	)	PUNCT
ajfa-3896	81	14	budget	budget	NOUN
ajfa-3896	81	15	performance	performance	NOUN
ajfa-3896	81	16	is	be	AUX
ajfa-3896	81	17	defined	define	VERB
ajfa-3896	81	18	as	as	ADP
ajfa-3896	81	19	a	a	DET
ajfa-3896	81	20	comparison	comparison	NOUN
ajfa-3896	81	21	between	between	ADP
ajfa-3896	81	22	estimated	estimate	VERB
ajfa-3896	81	23	revenues	revenue	NOUN
ajfa-3896	81	24	and	and	CCONJ
ajfa-3896	81	25	expenditures	expenditure	NOUN
ajfa-3896	81	26	and	and	CCONJ
ajfa-3896	81	27	actual	actual	ADJ
ajfa-3896	81	28	revenues	revenue	NOUN
ajfa-3896	81	29	and	and	CCONJ
ajfa-3896	81	30	expenditures	expenditure	NOUN
ajfa-3896	81	31	resulting	result	VERB
ajfa-3896	81	32	into	into	ADP
ajfa-3896	81	33	either	either	CCONJ
ajfa-3896	81	34	a	a	DET
ajfa-3896	81	35	deficit	deficit	NOUN
ajfa-3896	81	36	(	(	PUNCT
ajfa-3896	81	37	where	where	SCONJ
ajfa-3896	81	38	aggregate	aggregate	ADJ
ajfa-3896	81	39	expenditures	expenditure	NOUN
ajfa-3896	81	40	of	of	ADP
ajfa-3896	81	41	the	the	DET
ajfa-3896	81	42	government	government	NOUN
ajfa-3896	81	43	is	be	AUX
ajfa-3896	81	44	greater	great	ADJ
ajfa-3896	81	45	or	or	CCONJ
ajfa-3896	81	46	more	more	ADJ
ajfa-3896	81	47	than	than	ADP
ajfa-3896	81	48	its	its	PRON
ajfa-3896	81	49	total	total	ADJ
ajfa-3896	81	50	revenues	revenue	NOUN
ajfa-3896	81	51	collected	collect	VERB
ajfa-3896	81	52	within	within	ADP
ajfa-3896	81	53	a	a	DET
ajfa-3896	81	54	given	give	VERB
ajfa-3896	81	55	period	period	NOUN
ajfa-3896	81	56	)	)	PUNCT
ajfa-3896	81	57	,	,	PUNCT
ajfa-3896	81	58	a	a	DET
ajfa-3896	81	59	surplus	surplus	NOUN
ajfa-3896	81	60	(	(	PUNCT
ajfa-3896	81	61	where	where	SCONJ
ajfa-3896	81	62	government	government	NOUN
ajfa-3896	81	63	expenditures	expenditure	NOUN
ajfa-3896	81	64	is	be	AUX
ajfa-3896	81	65	less	less	ADJ
ajfa-3896	81	66	than	than	ADP
ajfa-3896	81	67	its	its	PRON
ajfa-3896	81	68	revenues	revenue	NOUN
ajfa-3896	81	69	)	)	PUNCT
ajfa-3896	81	70	or	or	CCONJ
ajfa-3896	81	71	an	an	DET
ajfa-3896	81	72	equilibrium	equilibrium	NOUN
ajfa-3896	81	73	/	/	SYM
ajfa-3896	81	74	balanced	balanced	ADJ
ajfa-3896	81	75	budget	budget	NOUN
ajfa-3896	81	76	(	(	PUNCT
ajfa-3896	81	77	where	where	SCONJ
ajfa-3896	81	78	total	total	ADJ
ajfa-3896	81	79	revenues	revenue	NOUN
ajfa-3896	81	80	of	of	ADP
ajfa-3896	81	81	the	the	DET
ajfa-3896	81	82	government	government	NOUN
ajfa-3896	81	83	equal	equal	VERB
ajfa-3896	81	84	the	the	DET
ajfa-3896	81	85	total	total	ADJ
ajfa-3896	81	86	expenditures	expenditure	NOUN
ajfa-3896	81	87	)	)	PUNCT
ajfa-3896	81	88	.	.	PUNCT
ajfa-3896	82	1	a	a	DET
ajfa-3896	82	2	confirmation	confirmation	NOUN
ajfa-3896	82	3	from	from	ADP
ajfa-3896	82	4	sheriffdeen	sheriffdeen	PROPN
ajfa-3896	82	5	(	(	PUNCT
ajfa-3896	82	6	2012	2012	NUM
ajfa-3896	82	7	)	)	PUNCT
ajfa-3896	82	8	indicate	indicate	VERB
ajfa-3896	82	9	that	that	SCONJ
ajfa-3896	82	10	while	while	SCONJ
ajfa-3896	82	11	a	a	DET
ajfa-3896	82	12	surplus	surplus	ADJ
ajfa-3896	82	13	budget	budget	NOUN
ajfa-3896	82	14	occurs	occur	VERB
ajfa-3896	82	15	when	when	SCONJ
ajfa-3896	82	16	the	the	DET
ajfa-3896	82	17	proposed	propose	VERB
ajfa-3896	82	18	expenditure	expenditure	NOUN
ajfa-3896	82	19	is	be	AUX
ajfa-3896	82	20	less	less	ADJ
ajfa-3896	82	21	than	than	ADP
ajfa-3896	82	22	the	the	DET
ajfa-3896	82	23	expected	expect	VERB
ajfa-3896	82	24	revenue	revenue	NOUN
ajfa-3896	82	25	,	,	PUNCT
ajfa-3896	82	26	implying	imply	VERB
ajfa-3896	82	27	some	some	DET
ajfa-3896	82	28	saving	saving	NOUN
ajfa-3896	82	29	at	at	ADP
ajfa-3896	82	30	the	the	DET
ajfa-3896	82	31	end	end	NOUN
ajfa-3896	82	32	of	of	ADP
ajfa-3896	82	33	the	the	DET
ajfa-3896	82	34	budget	budget	NOUN
ajfa-3896	82	35	year	year	NOUN
ajfa-3896	82	36	,	,	PUNCT
ajfa-3896	82	37	deficit	deficit	NOUN
ajfa-3896	82	38	budget	budget	NOUN
ajfa-3896	82	39	is	be	AUX
ajfa-3896	82	40	a	a	DET
ajfa-3896	82	41	situation	situation	NOUN
ajfa-3896	82	42	in	in	ADP
ajfa-3896	82	43	which	which	PRON
ajfa-3896	82	44	the	the	DET
ajfa-3896	82	45	expected	expect	VERB
ajfa-3896	82	46	revenue	revenue	NOUN
ajfa-3896	82	47	is	be	AUX
ajfa-3896	82	48	lower	low	ADJ
ajfa-3896	82	49	than	than	ADP
ajfa-3896	82	50	the	the	DET
ajfa-3896	82	51	proposed	propose	VERB
ajfa-3896	82	52	expenditure	expenditure	NOUN
ajfa-3896	82	53	,	,	PUNCT
ajfa-3896	82	54	to	to	PART
ajfa-3896	82	55	be	be	AUX
ajfa-3896	82	56	financed	finance	VERB
ajfa-3896	82	57	from	from	ADP
ajfa-3896	82	58	accumulated	accumulate	VERB
ajfa-3896	82	59	savings	saving	NOUN
ajfa-3896	82	60	or	or	CCONJ
ajfa-3896	82	61	borrowings	borrowing	NOUN
ajfa-3896	82	62	.	.	PUNCT
ajfa-3896	83	1	better	well	ADV
ajfa-3896	83	2	still	still	ADV
ajfa-3896	83	3	,	,	PUNCT
ajfa-3896	83	4	balanced	balanced	ADJ
ajfa-3896	83	5	budget	budget	NOUN
ajfa-3896	83	6	means	mean	VERB
ajfa-3896	83	7	equality	equality	NOUN
ajfa-3896	83	8	between	between	ADP
ajfa-3896	83	9	estimated	estimate	VERB
ajfa-3896	83	10	revenue	revenue	NOUN
ajfa-3896	83	11	and	and	CCONJ
ajfa-3896	83	12	proposed	propose	VERB
ajfa-3896	83	13	expenditure	expenditure	NOUN
ajfa-3896	83	14	.	.	PUNCT
ajfa-3896	84	1	the	the	DET
ajfa-3896	84	2	approach	approach	NOUN
ajfa-3896	84	3	of	of	ADP
ajfa-3896	84	4	defining	define	VERB
ajfa-3896	84	5	budget	budget	NOUN
ajfa-3896	84	6	performance	performance	NOUN
ajfa-3896	84	7	in	in	ADP
ajfa-3896	84	8	terms	term	NOUN
ajfa-3896	84	9	of	of	ADP
ajfa-3896	84	10	deficit	deficit	NOUN
ajfa-3896	84	11	,	,	PUNCT
ajfa-3896	84	12	surplus	surplus	NOUN
ajfa-3896	84	13	and	and	CCONJ
ajfa-3896	84	14	balanced	balanced	ADJ
ajfa-3896	84	15	budget	budget	NOUN
ajfa-3896	84	16	was	be	AUX
ajfa-3896	84	17	adopted	adopt	VERB
ajfa-3896	84	18	by	by	ADP
ajfa-3896	84	19	sahaj	sahaj	PROPN
ajfa-3896	84	20	(	(	PUNCT
ajfa-3896	84	21	2001	2001	NUM
ajfa-3896	84	22	)	)	PUNCT
ajfa-3896	84	23	and	and	CCONJ
ajfa-3896	84	24	the	the	DET
ajfa-3896	84	25	national	national	PROPN
ajfa-3896	84	26	bank	bank	PROPN
ajfa-3896	84	27	of	of	ADP
ajfa-3896	84	28	slovakia	slovakia	PROPN
ajfa-3896	84	29	in	in	ADP
ajfa-3896	84	30	measuring	measure	VERB
ajfa-3896	84	31	public	public	ADJ
ajfa-3896	84	32	sector	sector	NOUN
ajfa-3896	84	33	budgetary	budgetary	ADJ
ajfa-3896	84	34	performance	performance	NOUN
ajfa-3896	84	35	results	result	NOUN
ajfa-3896	84	36	of	of	ADP
ajfa-3896	84	37	the	the	DET
ajfa-3896	84	38	slovak	slovak	ADJ
ajfa-3896	84	39	republic	republic	NOUN
ajfa-3896	84	40	for	for	ADP
ajfa-3896	84	41	the	the	DET
ajfa-3896	84	42	year	year	NOUN
ajfa-3896	84	43	2001	2001	NUM
ajfa-3896	84	44	with	with	ADP
ajfa-3896	84	45	efforts	effort	NOUN
ajfa-3896	84	46	geared	gear	VERB
ajfa-3896	84	47	toward	toward	ADP
ajfa-3896	84	48	ensuring	ensure	VERB
ajfa-3896	84	49	the	the	DET
ajfa-3896	84	50	steady	steady	ADJ
ajfa-3896	84	51	progress	progress	NOUN
ajfa-3896	84	52	of	of	ADP
ajfa-3896	84	53	the	the	DET
ajfa-3896	84	54	state	state	NOUN
ajfa-3896	84	55	in	in	ADP
ajfa-3896	84	56	implementing	implement	VERB
ajfa-3896	84	57	various	various	ADJ
ajfa-3896	84	58	reform	reform	NOUN
ajfa-3896	84	59	measures	measure	NOUN
ajfa-3896	84	60	of	of	ADP
ajfa-3896	84	61	the	the	DET
ajfa-3896	84	62	government	government	NOUN
ajfa-3896	84	63	directed	direct	VERB
ajfa-3896	84	64	at	at	ADP
ajfa-3896	84	65	gradually	gradually	ADV
ajfa-3896	84	66	lowering	lower	VERB
ajfa-3896	84	67	or	or	CCONJ
ajfa-3896	84	68	eliminating	eliminate	VERB
ajfa-3896	84	69	over	over	ADP
ajfa-3896	84	70	the	the	DET
ajfa-3896	84	71	long	long	ADJ
ajfa-3896	84	72	term	term	NOUN
ajfa-3896	84	73	the	the	DET
ajfa-3896	84	74	deficit	deficit	NOUN
ajfa-3896	84	75	in	in	ADP
ajfa-3896	84	76	the	the	DET
ajfa-3896	84	77	public	public	ADJ
ajfa-3896	84	78	sector	sector	NOUN
ajfa-3896	84	79	budgetary	budgetary	ADJ
ajfa-3896	84	80	performance	performance	NOUN
ajfa-3896	84	81	.	.	PUNCT
ajfa-3896	85	1	graphically	graphically	ADV
ajfa-3896	85	2	,	,	PUNCT
ajfa-3896	85	3	these	these	DET
ajfa-3896	85	4	situations	situation	NOUN
ajfa-3896	85	5	are	be	AUX
ajfa-3896	85	6	depicted	depict	VERB
ajfa-3896	85	7	below	below	ADP
ajfa-3896	85	8	:	:	PUNCT
ajfa-3896	85	9	asian	asian	ADJ
ajfa-3896	85	10	journal	journal	NOUN
ajfa-3896	85	11	of	of	ADP
ajfa-3896	85	12	finance	finance	PROPN
ajfa-3896	85	13	&	&	CCONJ
ajfa-3896	85	14	accounting	accounting	PROPN
ajfa-3896	85	15	issn	issn	PROPN
ajfa-3896	85	16	1946	1946	NUM
ajfa-3896	85	17	-	-	PUNCT
ajfa-3896	85	18	052x	052x	NOUN
ajfa-3896	85	19	2013	2013	NUM
ajfa-3896	85	20	,	,	PUNCT
ajfa-3896	85	21	vol	vol	NOUN
ajfa-3896	85	22	.	.	PROPN
ajfa-3896	86	1	5	5	NUM
ajfa-3896	86	2	,	,	PUNCT
ajfa-3896	86	3	no	no	INTJ
ajfa-3896	86	4	.	.	NOUN
ajfa-3896	86	5	2	2	NUM
ajfa-3896	86	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-3896	86	7	28	28	NUM
ajfa-3896	86	8	graphical	graphical	ADJ
ajfa-3896	86	9	presentation	presentation	NOUN
ajfa-3896	86	10	of	of	ADP
ajfa-3896	86	11	deficit	deficit	NOUN
ajfa-3896	86	12	,	,	PUNCT
ajfa-3896	86	13	surplus	surplus	NOUN
ajfa-3896	86	14	and	and	CCONJ
ajfa-3896	86	15	balanced	balanced	ADJ
ajfa-3896	86	16	budget	budget	NOUN
ajfa-3896	86	17	balanced	balanced	ADJ
ajfa-3896	86	18	budget	budget	NOUN
ajfa-3896	86	19	e	e	NOUN
ajfa-3896	86	20	budget	budget	NOUN
ajfa-3896	86	21	surplus	surplus	NOUN
ajfa-3896	86	22	government	government	NOUN
ajfa-3896	86	23	expenditure	expenditure	NOUN
ajfa-3896	86	24	budget	budget	NOUN
ajfa-3896	86	25	deficit	deficit	NOUN
ajfa-3896	86	26	g	g	ADP
ajfa-3896	86	27	o	o	NOUN
ajfa-3896	86	28	v	v	INTJ
ajfa-3896	86	29	er	er	INTJ
ajfa-3896	86	30	n	n	ADV
ajfa-3896	86	31	m	m	PROPN
ajfa-3896	86	32	en	en	X
ajfa-3896	86	33	t	t	X
ajfa-3896	86	34	e	e	X
ajfa-3896	86	35	x	x	AUX
ajfa-3896	86	36	p	p	X
ajfa-3896	86	37	en	en	PROPN
ajfa-3896	86	38	d	d	X
ajfa-3896	86	39	it	it	PRON
ajfa-3896	86	40	u	u	X
ajfa-3896	86	41	re	re	VERB
ajfa-3896	86	42	a	a	PRON
ajfa-3896	86	43	n	n	NOUN
ajfa-3896	86	44	d	d	NOUN
ajfa-3896	86	45	r	r	NOUN
ajfa-3896	86	46	ev	ev	X
ajfa-3896	86	47	en	en	X
ajfa-3896	86	48	u	u	PROPN
ajfa-3896	86	49	e	e	PROPN
ajfa-3896	86	50	national	national	ADJ
ajfa-3896	86	51	income	income	NOUN
ajfa-3896	86	52	d	d	PROPN
ajfa-3896	86	53	source	source	NOUN
ajfa-3896	86	54	:	:	PUNCT
ajfa-3896	86	55	kalyan	kalyan	ADJ
ajfa-3896	86	56	city	city	PROPN
ajfa-3896	86	57	life	life	NOUN
ajfa-3896	86	58	archive	archive	NOUN
ajfa-3896	86	59	(	(	PUNCT
ajfa-3896	86	60	2012	2012	NUM
ajfa-3896	86	61	)	)	PUNCT
ajfa-3896	86	62	at	at	ADP
ajfa-3896	86	63	the	the	DET
ajfa-3896	86	64	point	point	NOUN
ajfa-3896	86	65	e	e	NOUN
ajfa-3896	86	66	,	,	PUNCT
ajfa-3896	87	1	budget	budget	NOUN
ajfa-3896	87	2	is	be	AUX
ajfa-3896	87	3	balanced	balanced	ADJ
ajfa-3896	87	4	.	.	PUNCT
ajfa-3896	88	1	to	to	ADP
ajfa-3896	88	2	the	the	DET
ajfa-3896	88	3	left	left	NOUN
ajfa-3896	88	4	of	of	ADP
ajfa-3896	88	5	point	point	NOUN
ajfa-3896	88	6	e	e	NOUN
ajfa-3896	88	7	the	the	DET
ajfa-3896	88	8	government	government	NOUN
ajfa-3896	88	9	budget	budget	NOUN
ajfa-3896	88	10	is	be	AUX
ajfa-3896	88	11	in	in	ADP
ajfa-3896	88	12	deficit	deficit	NOUN
ajfa-3896	88	13	and	and	CCONJ
ajfa-3896	88	14	to	to	ADP
ajfa-3896	88	15	the	the	DET
ajfa-3896	88	16	right	right	NOUN
ajfa-3896	88	17	of	of	ADP
ajfa-3896	88	18	point	point	NOUN
ajfa-3896	88	19	e	e	NOUN
ajfa-3896	88	20	,	,	PUNCT
ajfa-3896	88	21	the	the	DET
ajfa-3896	88	22	budget	budget	NOUN
ajfa-3896	88	23	is	be	AUX
ajfa-3896	88	24	in	in	ADP
ajfa-3896	88	25	surplus	surplus	NOUN
ajfa-3896	88	26	.	.	PUNCT
ajfa-3896	89	1	anwar	anwar	PROPN
ajfa-3896	89	2	&	&	CCONJ
ajfa-3896	89	3	chunli	chunli	PROPN
ajfa-3896	89	4	(	(	PUNCT
ajfa-3896	89	5	2007	2007	NUM
ajfa-3896	89	6	)	)	PUNCT
ajfa-3896	89	7	giving	give	VERB
ajfa-3896	89	8	reasons	reason	NOUN
ajfa-3896	89	9	for	for	ADP
ajfa-3896	89	10	the	the	DET
ajfa-3896	89	11	above	above	ADJ
ajfa-3896	89	12	levels	level	NOUN
ajfa-3896	89	13	of	of	ADP
ajfa-3896	89	14	performance	performance	NOUN
ajfa-3896	89	15	affirmed	affirm	VERB
ajfa-3896	89	16	that	that	SCONJ
ajfa-3896	89	17	when	when	SCONJ
ajfa-3896	89	18	revenues	revenue	NOUN
ajfa-3896	89	19	are	be	AUX
ajfa-3896	89	20	over	over	ADP
ajfa-3896	89	21	estimated	estimate	VERB
ajfa-3896	89	22	and	and	CCONJ
ajfa-3896	89	23	expenditures	expenditure	NOUN
ajfa-3896	89	24	underestimated	underestimate	VERB
ajfa-3896	89	25	,	,	PUNCT
ajfa-3896	89	26	sharp	sharp	ADJ
ajfa-3896	89	27	expenditure	expenditure	NOUN
ajfa-3896	89	28	cuts	cut	NOUN
ajfa-3896	89	29	must	must	AUX
ajfa-3896	89	30	be	be	AUX
ajfa-3896	89	31	made	make	VERB
ajfa-3896	89	32	later	later	ADV
ajfa-3896	89	33	when	when	SCONJ
ajfa-3896	89	34	executing	execute	VERB
ajfa-3896	89	35	the	the	DET
ajfa-3896	89	36	budget	budget	NOUN
ajfa-3896	89	37	.	.	PUNCT
ajfa-3896	90	1	on	on	ADP
ajfa-3896	90	2	the	the	DET
ajfa-3896	90	3	revenue	revenue	NOUN
ajfa-3896	90	4	side	side	NOUN
ajfa-3896	90	5	,	,	PUNCT
ajfa-3896	90	6	overestimation	overestimation	NOUN
ajfa-3896	90	7	can	can	AUX
ajfa-3896	90	8	come	come	VERB
ajfa-3896	90	9	not	not	PART
ajfa-3896	90	10	only	only	ADV
ajfa-3896	90	11	from	from	ADP
ajfa-3896	90	12	technical	technical	ADJ
ajfa-3896	90	13	factors	factor	NOUN
ajfa-3896	90	14	,	,	PUNCT
ajfa-3896	90	15	such	such	ADJ
ajfa-3896	90	16	as	as	ADP
ajfa-3896	90	17	bad	bad	ADJ
ajfa-3896	90	18	appraisal	appraisal	NOUN
ajfa-3896	90	19	of	of	ADP
ajfa-3896	90	20	the	the	DET
ajfa-3896	90	21	impact	impact	NOUN
ajfa-3896	90	22	of	of	ADP
ajfa-3896	90	23	a	a	DET
ajfa-3896	90	24	change	change	NOUN
ajfa-3896	90	25	in	in	ADP
ajfa-3896	90	26	tax	tax	NOUN
ajfa-3896	90	27	policy	policy	NOUN
ajfa-3896	90	28	or	or	CCONJ
ajfa-3896	90	29	of	of	ADP
ajfa-3896	90	30	increased	increase	VERB
ajfa-3896	90	31	tax	tax	NOUN
ajfa-3896	90	32	expenditures	expenditure	NOUN
ajfa-3896	90	33	,	,	PUNCT
ajfa-3896	90	34	but	but	CCONJ
ajfa-3896	90	35	often	often	ADV
ajfa-3896	90	36	also	also	ADV
ajfa-3896	90	37	from	from	ADP
ajfa-3896	90	38	the	the	DET
ajfa-3896	90	39	desire	desire	NOUN
ajfa-3896	90	40	of	of	ADP
ajfa-3896	90	41	politicians	politician	NOUN
ajfa-3896	90	42	or	or	CCONJ
ajfa-3896	90	43	ministries	ministry	NOUN
ajfa-3896	90	44	to	to	PART
ajfa-3896	90	45	keep	keep	VERB
ajfa-3896	90	46	in	in	ADP
ajfa-3896	90	47	the	the	DET
ajfa-3896	90	48	budget	budget	NOUN
ajfa-3896	90	49	an	an	DET
ajfa-3896	90	50	excessive	excessive	ADJ
ajfa-3896	90	51	number	number	NOUN
ajfa-3896	90	52	of	of	ADP
ajfa-3896	90	53	programs	program	NOUN
ajfa-3896	90	54	while	while	SCONJ
ajfa-3896	90	55	downplaying	downplay	VERB
ajfa-3896	90	56	the	the	DET
ajfa-3896	90	57	difficulties	difficulty	NOUN
ajfa-3896	90	58	of	of	ADP
ajfa-3896	90	59	financing	finance	VERB
ajfa-3896	90	60	them	they	PRON
ajfa-3896	90	61	.	.	PUNCT
ajfa-3896	91	1	similarly	similarly	ADV
ajfa-3896	91	2	,	,	PUNCT
ajfa-3896	91	3	on	on	ADP
ajfa-3896	91	4	the	the	DET
ajfa-3896	91	5	expenditure	expenditure	NOUN
ajfa-3896	91	6	side	side	NOUN
ajfa-3896	91	7	while	while	SCONJ
ajfa-3896	91	8	underestimation	underestimation	NOUN
ajfa-3896	91	9	can	can	AUX
ajfa-3896	91	10	come	come	VERB
ajfa-3896	91	11	from	from	ADP
ajfa-3896	91	12	unrealistic	unrealistic	ADJ
ajfa-3896	91	13	assessments	assessment	NOUN
ajfa-3896	91	14	of	of	ADP
ajfa-3896	91	15	the	the	DET
ajfa-3896	91	16	cost	cost	NOUN
ajfa-3896	91	17	of	of	ADP
ajfa-3896	91	18	unfunded	unfunded	ADJ
ajfa-3896	91	19	liabilities	liability	NOUN
ajfa-3896	91	20	(	(	PUNCT
ajfa-3896	91	21	for	for	ADP
ajfa-3896	91	22	example	example	NOUN
ajfa-3896	91	23	,	,	PUNCT
ajfa-3896	91	24	benefits	benefit	NOUN
ajfa-3896	91	25	granted	grant	VERB
ajfa-3896	91	26	outside	outside	ADP
ajfa-3896	91	27	the	the	DET
ajfa-3896	91	28	budget	budget	NOUN
ajfa-3896	91	29	)	)	PUNCT
ajfa-3896	91	30	or	or	CCONJ
ajfa-3896	91	31	of	of	ADP
ajfa-3896	91	32	permanent	permanent	ADJ
ajfa-3896	91	33	obligations	obligation	NOUN
ajfa-3896	91	34	,	,	PUNCT
ajfa-3896	91	35	underestimation	underestimation	NOUN
ajfa-3896	91	36	can	can	AUX
ajfa-3896	91	37	also	also	ADV
ajfa-3896	91	38	be	be	AUX
ajfa-3896	91	39	a	a	DET
ajfa-3896	91	40	deliberate	deliberate	ADJ
ajfa-3896	91	41	tactic	tactic	NOUN
ajfa-3896	91	42	to	to	PART
ajfa-3896	91	43	launch	launch	VERB
ajfa-3896	91	44	new	new	ADJ
ajfa-3896	91	45	programs	program	NOUN
ajfa-3896	91	46	,	,	PUNCT
ajfa-3896	91	47	with	with	ADP
ajfa-3896	91	48	the	the	DET
ajfa-3896	91	49	intention	intention	NOUN
ajfa-3896	91	50	of	of	ADP
ajfa-3896	91	51	requesting	request	VERB
ajfa-3896	91	52	increased	increase	VERB
ajfa-3896	91	53	appropriation	appropriation	NOUN
ajfa-3896	91	54	later	later	ADV
ajfa-3896	91	55	,	,	PUNCT
ajfa-3896	91	56	during	during	ADP
ajfa-3896	91	57	budget	budget	NOUN
ajfa-3896	91	58	execution	execution	NOUN
ajfa-3896	91	59	.	.	PUNCT
ajfa-3896	92	1	unfortunately	unfortunately	ADV
ajfa-3896	92	2	,	,	PUNCT
ajfa-3896	92	3	governments	government	NOUN
ajfa-3896	92	4	are	be	AUX
ajfa-3896	92	5	commonly	commonly	ADV
ajfa-3896	92	6	reluctant	reluctant	ADJ
ajfa-3896	92	7	to	to	PART
ajfa-3896	92	8	abandon	abandon	VERB
ajfa-3896	92	9	an	an	DET
ajfa-3896	92	10	expenditure	expenditure	NOUN
ajfa-3896	92	11	program	program	NOUN
ajfa-3896	92	12	after	after	SCONJ
ajfa-3896	92	13	it	it	PRON
ajfa-3896	92	14	has	have	AUX
ajfa-3896	92	15	been	be	AUX
ajfa-3896	92	16	started	start	VERB
ajfa-3896	92	17	,	,	PUNCT
ajfa-3896	92	18	forgetting	forget	VERB
ajfa-3896	92	19	that	that	SCONJ
ajfa-3896	92	20	one	one	PRON
ajfa-3896	92	21	should	should	AUX
ajfa-3896	92	22	never	never	ADV
ajfa-3896	92	23	throw	throw	VERB
ajfa-3896	92	24	good	good	ADJ
ajfa-3896	92	25	money	money	NOUN
ajfa-3896	92	26	after	after	ADP
ajfa-3896	92	27	bad	bad	ADJ
ajfa-3896	92	28	.	.	PUNCT
ajfa-3896	93	1	when	when	SCONJ
ajfa-3896	93	2	combined	combine	VERB
ajfa-3896	93	3	with	with	ADP
ajfa-3896	93	4	bureaucratic	bureaucratic	ADJ
ajfa-3896	93	5	and	and	CCONJ
ajfa-3896	93	6	political	political	ADJ
ajfa-3896	93	7	momentum	momentum	NOUN
ajfa-3896	93	8	as	as	ADV
ajfa-3896	93	9	well	well	ADV
ajfa-3896	93	10	as	as	ADP
ajfa-3896	93	11	vested	vested	ADJ
ajfa-3896	93	12	interests	interest	NOUN
ajfa-3896	93	13	,	,	PUNCT
ajfa-3896	93	14	this	this	DET
ajfa-3896	93	15	natural	natural	ADJ
ajfa-3896	93	16	reluctance	reluctance	NOUN
ajfa-3896	93	17	leads	lead	VERB
ajfa-3896	93	18	to	to	ADP
ajfa-3896	93	19	continuing	continue	VERB
ajfa-3896	93	20	an	an	DET
ajfa-3896	93	21	expenditure	expenditure	NOUN
ajfa-3896	93	22	program	program	NOUN
ajfa-3896	93	23	even	even	ADV
ajfa-3896	93	24	when	when	SCONJ
ajfa-3896	93	25	a	a	DET
ajfa-3896	93	26	broad	broad	ADJ
ajfa-3896	93	27	consensus	consensus	NOUN
ajfa-3896	93	28	exist	exist	VERB
ajfa-3896	93	29	that	that	SCONJ
ajfa-3896	93	30	it	it	PRON
ajfa-3896	93	31	is	be	AUX
ajfa-3896	93	32	ineffective	ineffective	ADJ
ajfa-3896	93	33	and	and	CCONJ
ajfa-3896	93	34	wasteful	wasteful	ADJ
ajfa-3896	93	35	.	.	PUNCT
ajfa-3896	94	1	no	no	DET
ajfa-3896	94	2	technical	technical	ADJ
ajfa-3896	94	3	improvement	improvement	NOUN
ajfa-3896	94	4	can	can	AUX
ajfa-3896	94	5	by	by	ADP
ajfa-3896	94	6	itself	itself	PRON
ajfa-3896	94	7	resolve	resolve	VERB
ajfa-3896	94	8	institutional	institutional	ADJ
ajfa-3896	94	9	and	and	CCONJ
ajfa-3896	94	10	asian	asian	ADJ
ajfa-3896	94	11	journal	journal	NOUN
ajfa-3896	94	12	of	of	ADP
ajfa-3896	94	13	finance	finance	PROPN
ajfa-3896	94	14	&	&	CCONJ
ajfa-3896	94	15	accounting	accounting	PROPN
ajfa-3896	94	16	issn	issn	PROPN
ajfa-3896	94	17	1946	1946	NUM
ajfa-3896	94	18	-	-	PUNCT
ajfa-3896	94	19	052x	052x	NOUN
ajfa-3896	94	20	2013	2013	NUM
ajfa-3896	94	21	,	,	PUNCT
ajfa-3896	94	22	vol	vol	NOUN
ajfa-3896	94	23	.	.	PROPN
ajfa-3896	94	24	5	5	NUM
ajfa-3896	94	25	,	,	PUNCT
ajfa-3896	94	26	no	no	INTJ
ajfa-3896	94	27	.	.	NOUN
ajfa-3896	94	28	2	2	NUM
ajfa-3896	94	29	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-3896	94	30	29	29	NUM
ajfa-3896	94	31	political	political	ADJ
ajfa-3896	94	32	problems	problem	NOUN
ajfa-3896	94	33	of	of	ADP
ajfa-3896	94	34	this	this	DET
ajfa-3896	94	35	nature	nature	NOUN
ajfa-3896	94	36	.	.	PUNCT
ajfa-3896	95	1	it	it	PRON
ajfa-3896	95	2	is	be	AUX
ajfa-3896	95	3	that	that	ADV
ajfa-3896	95	4	much	much	ADV
ajfa-3896	95	5	more	more	ADV
ajfa-3896	95	6	important	important	ADJ
ajfa-3896	95	7	,	,	PUNCT
ajfa-3896	95	8	therefore	therefore	ADV
ajfa-3896	95	9	,	,	PUNCT
ajfa-3896	95	10	to	to	PART
ajfa-3896	95	11	put	put	VERB
ajfa-3896	95	12	in	in	ADP
ajfa-3896	95	13	place	place	NOUN
ajfa-3896	95	14	robust	robust	ADJ
ajfa-3896	95	15	gate	gate	NOUN
ajfa-3896	95	16	keeping	keep	VERB
ajfa-3896	95	17	mechanisms	mechanism	NOUN
ajfa-3896	95	18	to	to	PART
ajfa-3896	95	19	prevent	prevent	VERB
ajfa-3896	95	20	bad	bad	ADJ
ajfa-3896	95	21	projects	project	NOUN
ajfa-3896	95	22	and	and	CCONJ
ajfa-3896	95	23	programs	program	NOUN
ajfa-3896	95	24	from	from	ADP
ajfa-3896	95	25	getting	getting	AUX
ajfa-3896	95	26	started	start	VERB
ajfa-3896	95	27	in	in	ADP
ajfa-3896	95	28	the	the	DET
ajfa-3896	95	29	first	first	ADJ
ajfa-3896	95	30	place	place	NOUN
ajfa-3896	95	31	.	.	PUNCT
ajfa-3896	96	1	by	by	ADP
ajfa-3896	96	2	the	the	DET
ajfa-3896	96	3	time	time	NOUN
ajfa-3896	96	4	they	they	PRON
ajfa-3896	96	5	are	be	AUX
ajfa-3896	96	6	in	in	ADP
ajfa-3896	96	7	the	the	DET
ajfa-3896	96	8	budget	budget	NOUN
ajfa-3896	96	9	pipeline	pipeline	NOUN
ajfa-3896	96	10	,	,	PUNCT
ajfa-3896	96	11	it	it	PRON
ajfa-3896	96	12	is	be	AUX
ajfa-3896	96	13	usually	usually	ADV
ajfa-3896	96	14	too	too	ADV
ajfa-3896	96	15	late	late	ADJ
ajfa-3896	96	16	to	to	PART
ajfa-3896	96	17	stop	stop	VERB
ajfa-3896	96	18	them	they	PRON
ajfa-3896	96	19	.	.	PUNCT
ajfa-3896	97	1	an	an	DET
ajfa-3896	97	2	overoptimistic	overoptimistic	ADJ
ajfa-3896	97	3	budget	budget	NOUN
ajfa-3896	97	4	also	also	ADV
ajfa-3896	97	5	leads	lead	VERB
ajfa-3896	97	6	to	to	ADP
ajfa-3896	97	7	accumulation	accumulation	NOUN
ajfa-3896	97	8	of	of	ADP
ajfa-3896	97	9	government	government	NOUN
ajfa-3896	97	10	payment	payment	NOUN
ajfa-3896	97	11	arrears	arrear	NOUN
ajfa-3896	97	12	,	,	PUNCT
ajfa-3896	97	13	which	which	PRON
ajfa-3896	97	14	create	create	VERB
ajfa-3896	97	15	their	their	PRON
ajfa-3896	97	16	own	own	ADJ
ajfa-3896	97	17	inefficiencies	inefficiency	NOUN
ajfa-3896	97	18	and	and	CCONJ
ajfa-3896	97	19	destroy	destroy	VERB
ajfa-3896	97	20	government	government	NOUN
ajfa-3896	97	21	credibility	credibility	NOUN
ajfa-3896	97	22	.	.	PUNCT
ajfa-3896	98	1	budget	budget	NOUN
ajfa-3896	98	2	performance	performance	NOUN
ajfa-3896	98	3	evaluation	evaluation	NOUN
ajfa-3896	98	4	permits	permit	VERB
ajfa-3896	98	5	a	a	DET
ajfa-3896	98	6	smooth	smooth	ADJ
ajfa-3896	98	7	implementation	implementation	NOUN
ajfa-3896	98	8	of	of	ADP
ajfa-3896	98	9	priority	priority	NOUN
ajfa-3896	98	10	programs	program	NOUN
ajfa-3896	98	11	and	and	CCONJ
ajfa-3896	98	12	prevents	prevent	VERB
ajfa-3896	98	13	disruption	disruption	NOUN
ajfa-3896	98	14	of	of	ADP
ajfa-3896	98	15	program	program	NOUN
ajfa-3896	98	16	management	management	NOUN
ajfa-3896	98	17	during	during	ADP
ajfa-3896	98	18	budget	budget	NOUN
ajfa-3896	98	19	execution	execution	NOUN
ajfa-3896	98	20	.	.	PUNCT
ajfa-3896	99	1	political	political	ADJ
ajfa-3896	99	2	interference	interference	NOUN
ajfa-3896	99	3	,	,	PUNCT
ajfa-3896	99	4	corruption	corruption	NOUN
ajfa-3896	99	5	,	,	PUNCT
ajfa-3896	99	6	administrative	administrative	ADJ
ajfa-3896	99	7	weakness	weakness	NOUN
ajfa-3896	99	8	and	and	CCONJ
ajfa-3896	99	9	lack	lack	NOUN
ajfa-3896	99	10	of	of	ADP
ajfa-3896	99	11	needed	needed	ADJ
ajfa-3896	99	12	information	information	NOUN
ajfa-3896	99	13	often	often	ADV
ajfa-3896	99	14	lead	lead	VERB
ajfa-3896	99	15	to	to	ADP
ajfa-3896	99	16	unrealistic	unrealistic	ADJ
ajfa-3896	99	17	budget	budget	NOUN
ajfa-3896	99	18	which	which	PRON
ajfa-3896	99	19	can	can	AUX
ajfa-3896	99	20	never	never	ADV
ajfa-3896	99	21	be	be	AUX
ajfa-3896	99	22	executed	execute	VERB
ajfa-3896	99	23	well	well	ADV
ajfa-3896	99	24	.	.	PUNCT
ajfa-3896	100	1	therefore	therefore	ADV
ajfa-3896	100	2	,	,	PUNCT
ajfa-3896	100	3	clear	clear	ADJ
ajfa-3896	100	4	signals	signal	NOUN
ajfa-3896	100	5	on	on	ADP
ajfa-3896	100	6	the	the	DET
ajfa-3896	100	7	amount	amount	NOUN
ajfa-3896	100	8	of	of	ADP
ajfa-3896	100	9	expenditure	expenditure	NOUN
ajfa-3896	100	10	compatible	compatible	ADJ
ajfa-3896	100	11	with	with	ADP
ajfa-3896	100	12	financial	financial	ADJ
ajfa-3896	100	13	constraints	constraint	NOUN
ajfa-3896	100	14	should	should	AUX
ajfa-3896	100	15	be	be	AUX
ajfa-3896	100	16	given	give	VERB
ajfa-3896	100	17	to	to	ADP
ajfa-3896	100	18	spending	spend	VERB
ajfa-3896	100	19	agencies	agency	NOUN
ajfa-3896	100	20	at	at	ADP
ajfa-3896	100	21	the	the	DET
ajfa-3896	100	22	start	start	NOUN
ajfa-3896	100	23	of	of	ADP
ajfa-3896	100	24	the	the	DET
ajfa-3896	100	25	budget	budget	NOUN
ajfa-3896	100	26	preparation	preparation	NOUN
ajfa-3896	100	27	process	process	NOUN
ajfa-3896	100	28	.	.	PUNCT
ajfa-3896	101	1	2.3.3	2.3.3	NUM
ajfa-3896	101	2	usefulness	usefulness	NOUN
ajfa-3896	101	3	of	of	ADP
ajfa-3896	101	4	public	public	ADJ
ajfa-3896	101	5	sector	sector	NOUN
ajfa-3896	101	6	performance	performance	NOUN
ajfa-3896	101	7	evaluation	evaluation	NOUN
ajfa-3896	101	8	results	result	NOUN
ajfa-3896	101	9	consistent	consistent	ADJ
ajfa-3896	101	10	with	with	ADP
ajfa-3896	101	11	mackay	mackay	PROPN
ajfa-3896	101	12	(	(	PUNCT
ajfa-3896	101	13	1998	1998	NUM
ajfa-3896	101	14	)	)	PUNCT
ajfa-3896	101	15	developing	develop	VERB
ajfa-3896	101	16	national	national	ADJ
ajfa-3896	101	17	measurement	measurement	NOUN
ajfa-3896	101	18	capacities	capacity	NOUN
ajfa-3896	101	19	is	be	AUX
ajfa-3896	101	20	a	a	DET
ajfa-3896	101	21	means	mean	NOUN
ajfa-3896	101	22	for	for	ADP
ajfa-3896	101	23	ensuring	ensure	VERB
ajfa-3896	101	24	that	that	SCONJ
ajfa-3896	101	25	measurement	measurement	NOUN
ajfa-3896	101	26	findings	finding	NOUN
ajfa-3896	101	27	are	be	AUX
ajfa-3896	101	28	available	available	ADJ
ajfa-3896	101	29	to	to	PART
ajfa-3896	101	30	assist	assist	VERB
ajfa-3896	101	31	countries	country	NOUN
ajfa-3896	101	32	in	in	ADP
ajfa-3896	101	33	three	three	NUM
ajfa-3896	101	34	areas	area	NOUN
ajfa-3896	101	35	.	.	PUNCT
ajfa-3896	102	1	first	first	ADV
ajfa-3896	102	2	,	,	PUNCT
ajfa-3896	102	3	measurement	measurement	NOUN
ajfa-3896	102	4	findings	finding	NOUN
ajfa-3896	102	5	can	can	AUX
ajfa-3896	102	6	be	be	AUX
ajfa-3896	102	7	an	an	DET
ajfa-3896	102	8	important	important	ADJ
ajfa-3896	102	9	input	input	NOUN
ajfa-3896	102	10	for	for	ADP
ajfa-3896	102	11	government	government	NOUN
ajfa-3896	102	12	decision	decision	NOUN
ajfa-3896	102	13	making	making	NOUN
ajfa-3896	102	14	and	and	CCONJ
ajfa-3896	102	15	prioritization	prioritization	NOUN
ajfa-3896	102	16	,	,	PUNCT
ajfa-3896	102	17	particularly	particularly	ADV
ajfa-3896	102	18	in	in	ADP
ajfa-3896	102	19	the	the	DET
ajfa-3896	102	20	budget	budget	NOUN
ajfa-3896	102	21	process	process	NOUN
ajfa-3896	102	22	.	.	PUNCT
ajfa-3896	103	1	second	second	ADJ
ajfa-3896	103	2	,	,	PUNCT
ajfa-3896	103	3	measurement	measurement	NOUN
ajfa-3896	103	4	assists	assist	VERB
ajfa-3896	103	5	managers	manager	NOUN
ajfa-3896	103	6	by	by	ADP
ajfa-3896	103	7	revealing	reveal	VERB
ajfa-3896	103	8	the	the	DET
ajfa-3896	103	9	performance	performance	NOUN
ajfa-3896	103	10	of	of	ADP
ajfa-3896	103	11	on	on	ADP
ajfa-3896	103	12	-	-	PUNCT
ajfa-3896	103	13	going	go	VERB
ajfa-3896	103	14	activities	activity	NOUN
ajfa-3896	103	15	at	at	ADP
ajfa-3896	103	16	the	the	DET
ajfa-3896	103	17	project	project	NOUN
ajfa-3896	103	18	,	,	PUNCT
ajfa-3896	103	19	program	program	NOUN
ajfa-3896	103	20	or	or	CCONJ
ajfa-3896	103	21	sector	sector	NOUN
ajfa-3896	103	22	levels	level	NOUN
ajfa-3896	103	23	—	—	PUNCT
ajfa-3896	103	24	it	it	PRON
ajfa-3896	103	25	is	be	AUX
ajfa-3896	103	26	therefore	therefore	ADV
ajfa-3896	103	27	a	a	DET
ajfa-3896	103	28	management	management	NOUN
ajfa-3896	103	29	tool	tool	NOUN
ajfa-3896	103	30	which	which	PRON
ajfa-3896	103	31	leads	lead	VERB
ajfa-3896	103	32	to	to	ADP
ajfa-3896	103	33	learning	learning	NOUN
ajfa-3896	103	34	and	and	CCONJ
ajfa-3896	103	35	improvement	improvement	NOUN
ajfa-3896	103	36	in	in	ADP
ajfa-3896	103	37	the	the	DET
ajfa-3896	103	38	future	future	NOUN
ajfa-3896	103	39	(	(	PUNCT
ajfa-3896	103	40	i.e.	i.e.	X
ajfa-3896	103	41	,	,	PUNCT
ajfa-3896	103	42	results	result	NOUN
ajfa-3896	103	43	-	-	PUNCT
ajfa-3896	103	44	based	base	VERB
ajfa-3896	103	45	management	management	NOUN
ajfa-3896	103	46	)	)	PUNCT
ajfa-3896	103	47	.	.	PUNCT
ajfa-3896	104	1	similarly	similarly	ADV
ajfa-3896	104	2	,	,	PUNCT
ajfa-3896	104	3	measurement	measurement	NOUN
ajfa-3896	104	4	results	result	NOUN
ajfa-3896	104	5	can	can	AUX
ajfa-3896	104	6	also	also	ADV
ajfa-3896	104	7	be	be	AUX
ajfa-3896	104	8	used	use	VERB
ajfa-3896	104	9	to	to	PART
ajfa-3896	104	10	assess	assess	VERB
ajfa-3896	104	11	the	the	DET
ajfa-3896	104	12	performance	performance	NOUN
ajfa-3896	104	13	of	of	ADP
ajfa-3896	104	14	organizations	organization	NOUN
ajfa-3896	104	15	and	and	CCONJ
ajfa-3896	104	16	institutional	institutional	ADJ
ajfa-3896	104	17	reform	reform	NOUN
ajfa-3896	104	18	processes	process	NOUN
ajfa-3896	104	19	.	.	PUNCT
ajfa-3896	105	1	third	third	ADJ
ajfa-3896	105	2	,	,	PUNCT
ajfa-3896	105	3	measurement	measurement	NOUN
ajfa-3896	105	4	data	datum	NOUN
ajfa-3896	105	5	contribute	contribute	VERB
ajfa-3896	105	6	to	to	ADP
ajfa-3896	105	7	accountability	accountability	NOUN
ajfa-3896	105	8	mechanisms	mechanism	NOUN
ajfa-3896	105	9	,	,	PUNCT
ajfa-3896	105	10	whereby	whereby	SCONJ
ajfa-3896	105	11	managers	manager	NOUN
ajfa-3896	105	12	and	and	CCONJ
ajfa-3896	105	13	governments	government	NOUN
ajfa-3896	105	14	can	can	AUX
ajfa-3896	105	15	be	be	AUX
ajfa-3896	105	16	held	hold	VERB
ajfa-3896	105	17	accountable	accountable	ADJ
ajfa-3896	105	18	for	for	ADP
ajfa-3896	105	19	the	the	DET
ajfa-3896	105	20	performance	performance	NOUN
ajfa-3896	105	21	of	of	ADP
ajfa-3896	105	22	their	their	PRON
ajfa-3896	105	23	activities	activity	NOUN
ajfa-3896	105	24	.	.	PUNCT
ajfa-3896	106	1	public	public	ADJ
ajfa-3896	106	2	sector	sector	NOUN
ajfa-3896	106	3	performance	performance	NOUN
ajfa-3896	106	4	measurement	measurement	NOUN
ajfa-3896	106	5	results	result	NOUN
ajfa-3896	106	6	are	be	AUX
ajfa-3896	106	7	equally	equally	ADV
ajfa-3896	106	8	inputs	input	NOUN
ajfa-3896	106	9	of	of	ADP
ajfa-3896	106	10	public	public	ADJ
ajfa-3896	106	11	sector	sector	NOUN
ajfa-3896	106	12	communications	communication	NOUN
ajfa-3896	106	13	function	function	NOUN
ajfa-3896	106	14	which	which	PRON
ajfa-3896	106	15	enables	enable	VERB
ajfa-3896	106	16	the	the	DET
ajfa-3896	106	17	effective	effective	ADJ
ajfa-3896	106	18	flow	flow	NOUN
ajfa-3896	106	19	of	of	ADP
ajfa-3896	106	20	information	information	NOUN
ajfa-3896	106	21	and	and	CCONJ
ajfa-3896	106	22	ideas	idea	NOUN
ajfa-3896	106	23	within	within	ADP
ajfa-3896	106	24	internal	internal	ADJ
ajfa-3896	106	25	and	and	CCONJ
ajfa-3896	106	26	external	external	ADJ
ajfa-3896	106	27	publics	public	NOUN
ajfa-3896	106	28	to	to	PART
ajfa-3896	106	29	facilitate	facilitate	VERB
ajfa-3896	106	30	participation	participation	NOUN
ajfa-3896	106	31	,	,	PUNCT
ajfa-3896	106	32	service	service	NOUN
ajfa-3896	106	33	delivery	delivery	NOUN
ajfa-3896	106	34	and	and	CCONJ
ajfa-3896	106	35	informed	informed	ADJ
ajfa-3896	106	36	decision	decision	NOUN
ajfa-3896	106	37	-	-	PUNCT
ajfa-3896	106	38	making	making	NOUN
ajfa-3896	106	39	and	and	CCONJ
ajfa-3896	106	40	to	to	PART
ajfa-3896	106	41	build	build	VERB
ajfa-3896	106	42	accountability	accountability	NOUN
ajfa-3896	106	43	and	and	CCONJ
ajfa-3896	106	44	trust	trust	NOUN
ajfa-3896	106	45	in	in	ADP
ajfa-3896	106	46	government	government	NOUN
ajfa-3896	106	47	(	(	PUNCT
ajfa-3896	106	48	new	new	PROPN
ajfa-3896	106	49	zealand	zealand	PROPN
ajfa-3896	106	50	government	government	NOUN
ajfa-3896	106	51	,	,	PUNCT
ajfa-3896	106	52	2010	2010	NUM
ajfa-3896	106	53	)	)	PUNCT
ajfa-3896	106	54	.	.	PUNCT
ajfa-3896	107	1	david	david	PROPN
ajfa-3896	107	2	(	(	PUNCT
ajfa-3896	107	3	2007	2007	NUM
ajfa-3896	107	4	)	)	PUNCT
ajfa-3896	107	5	also	also	ADV
ajfa-3896	107	6	affirmed	affirm	VERB
ajfa-3896	107	7	that	that	SCONJ
ajfa-3896	107	8	good	good	ADJ
ajfa-3896	107	9	sets	set	NOUN
ajfa-3896	107	10	of	of	ADP
ajfa-3896	107	11	performance	performance	NOUN
ajfa-3896	107	12	measures	measure	NOUN
ajfa-3896	107	13	have	have	VERB
ajfa-3896	107	14	multiple	multiple	ADJ
ajfa-3896	107	15	uses	use	NOUN
ajfa-3896	107	16	including	include	VERB
ajfa-3896	107	17	accountability	accountability	NOUN
ajfa-3896	107	18	/	/	SYM
ajfa-3896	107	19	communication	communication	NOUN
ajfa-3896	107	20	,	,	PUNCT
ajfa-3896	107	21	support	support	NOUN
ajfa-3896	107	22	of	of	ADP
ajfa-3896	107	23	planning	planning	NOUN
ajfa-3896	107	24	/	/	SYM
ajfa-3896	107	25	budgeting	budget	VERB
ajfa-3896	107	26	efforts	effort	NOUN
ajfa-3896	107	27	,	,	PUNCT
ajfa-3896	107	28	catalyst	catalyst	NOUN
ajfa-3896	107	29	for	for	ADP
ajfa-3896	107	30	improved	improved	ADJ
ajfa-3896	107	31	operations	operation	NOUN
ajfa-3896	107	32	,	,	PUNCT
ajfa-3896	107	33	program	program	NOUN
ajfa-3896	107	34	evaluation	evaluation	NOUN
ajfa-3896	107	35	,	,	PUNCT
ajfa-3896	107	36	reallocation	reallocation	NOUN
ajfa-3896	107	37	of	of	ADP
ajfa-3896	107	38	resources	resource	NOUN
ajfa-3896	107	39	,	,	PUNCT
ajfa-3896	107	40	directing	direct	VERB
ajfa-3896	107	41	operations	operation	NOUN
ajfa-3896	107	42	,	,	PUNCT
ajfa-3896	107	43	contract	contract	NOUN
ajfa-3896	107	44	monitoring	monitoring	NOUN
ajfa-3896	107	45	and	and	CCONJ
ajfa-3896	107	46	benchmarking	benchmarking	NOUN
ajfa-3896	107	47	.	.	PUNCT
ajfa-3896	108	1	2.4	2.4	NUM
ajfa-3896	108	2	national	national	ADJ
ajfa-3896	108	3	debt	debt	NOUN
ajfa-3896	108	4	and	and	CCONJ
ajfa-3896	108	5	budget	budget	NOUN
ajfa-3896	108	6	performance	performance	NOUN
ajfa-3896	108	7	national	national	ADJ
ajfa-3896	108	8	debt	debt	NOUN
ajfa-3896	108	9	will	will	AUX
ajfa-3896	108	10	arise	arise	VERB
ajfa-3896	108	11	where	where	SCONJ
ajfa-3896	108	12	the	the	DET
ajfa-3896	108	13	actual	actual	ADJ
ajfa-3896	108	14	expenditure	expenditure	NOUN
ajfa-3896	108	15	exceeds	exceed	VERB
ajfa-3896	108	16	actual	actual	ADJ
ajfa-3896	108	17	revenue	revenue	NOUN
ajfa-3896	108	18	and	and	CCONJ
ajfa-3896	108	19	it	it	PRON
ajfa-3896	108	20	becomes	become	VERB
ajfa-3896	108	21	necessary	necessary	ADJ
ajfa-3896	108	22	to	to	PART
ajfa-3896	108	23	source	source	VERB
ajfa-3896	108	24	for	for	ADP
ajfa-3896	108	25	means	mean	NOUN
ajfa-3896	108	26	of	of	ADP
ajfa-3896	108	27	financing	finance	VERB
ajfa-3896	108	28	the	the	DET
ajfa-3896	108	29	excessive	excessive	ADJ
ajfa-3896	108	30	expenditure	expenditure	NOUN
ajfa-3896	108	31	.	.	PUNCT
ajfa-3896	109	1	to	to	PART
ajfa-3896	109	2	meet	meet	VERB
ajfa-3896	109	3	the	the	DET
ajfa-3896	109	4	budgetary	budgetary	ADJ
ajfa-3896	109	5	objections	objection	NOUN
ajfa-3896	109	6	it	it	PRON
ajfa-3896	109	7	is	be	AUX
ajfa-3896	109	8	imperative	imperative	ADJ
ajfa-3896	109	9	to	to	PART
ajfa-3896	109	10	draw	draw	VERB
ajfa-3896	109	11	from	from	ADP
ajfa-3896	109	12	savings	saving	NOUN
ajfa-3896	109	13	set	set	VERB
ajfa-3896	109	14	aside	aside	ADV
ajfa-3896	109	15	or	or	CCONJ
ajfa-3896	109	16	to	to	PART
ajfa-3896	109	17	borrow	borrow	VERB
ajfa-3896	109	18	from	from	ADP
ajfa-3896	109	19	outside	outside	ADJ
ajfa-3896	109	20	sources	source	NOUN
ajfa-3896	109	21	(	(	PUNCT
ajfa-3896	109	22	ndan	ndan	NOUN
ajfa-3896	109	23	2009	2009	NUM
ajfa-3896	109	24	)	)	PUNCT
ajfa-3896	109	25	.	.	PUNCT
ajfa-3896	110	1	dalton	dalton	PROPN
ajfa-3896	110	2	in	in	ADP
ajfa-3896	110	3	kcl	kcl	PROPN
ajfa-3896	110	4	(	(	PUNCT
ajfa-3896	110	5	2012	2012	NUM
ajfa-3896	110	6	)	)	PUNCT
ajfa-3896	110	7	confirming	confirm	VERB
ajfa-3896	110	8	this	this	PRON
ajfa-3896	110	9	,	,	PUNCT
ajfa-3896	110	10	asserts	assert	VERB
ajfa-3896	110	11	that	that	SCONJ
ajfa-3896	110	12	"	"	PUNCT
ajfa-3896	110	13	if	if	SCONJ
ajfa-3896	110	14	over	over	ADP
ajfa-3896	110	15	a	a	DET
ajfa-3896	110	16	period	period	NOUN
ajfa-3896	110	17	of	of	ADP
ajfa-3896	110	18	time	time	NOUN
ajfa-3896	110	19	expenditure	expenditure	NOUN
ajfa-3896	110	20	exceeds	exceed	VERB
ajfa-3896	110	21	revenue	revenue	NOUN
ajfa-3896	110	22	,	,	PUNCT
ajfa-3896	110	23	the	the	DET
ajfa-3896	110	24	budget	budget	NOUN
ajfa-3896	110	25	is	be	AUX
ajfa-3896	110	26	said	say	VERB
ajfa-3896	110	27	to	to	PART
ajfa-3896	110	28	be	be	AUX
ajfa-3896	110	29	unbalanced	unbalanced	ADJ
ajfa-3896	110	30	"	"	PUNCT
ajfa-3896	110	31	.	.	PUNCT
ajfa-3896	111	1	deficit	deficit	NOUN
ajfa-3896	111	2	budget	budget	NOUN
ajfa-3896	111	3	is	be	AUX
ajfa-3896	111	4	one	one	NUM
ajfa-3896	111	5	where	where	SCONJ
ajfa-3896	111	6	the	the	DET
ajfa-3896	111	7	estimated	estimate	VERB
ajfa-3896	111	8	government	government	NOUN
ajfa-3896	111	9	expenditure	expenditure	NOUN
ajfa-3896	111	10	is	be	AUX
ajfa-3896	111	11	more	more	ADJ
ajfa-3896	111	12	than	than	SCONJ
ajfa-3896	111	13	expected	expect	VERB
ajfa-3896	111	14	revenue	revenue	NOUN
ajfa-3896	111	15	.	.	PUNCT
ajfa-3896	112	1	government	government	NOUN
ajfa-3896	112	2	estimated	estimate	VERB
ajfa-3896	112	3	revenue	revenue	NOUN
ajfa-3896	112	4	is	be	AUX
ajfa-3896	112	5	less	less	ADJ
ajfa-3896	112	6	than	than	ADP
ajfa-3896	112	7	government	government	NOUN
ajfa-3896	112	8	’s	’s	PART
ajfa-3896	112	9	proposed	propose	VERB
ajfa-3896	112	10	expenditure	expenditure	NOUN
ajfa-3896	112	11	.	.	PUNCT
ajfa-3896	113	1	such	such	ADJ
ajfa-3896	113	2	deficit	deficit	NOUN
ajfa-3896	113	3	amount	amount	NOUN
ajfa-3896	113	4	is	be	AUX
ajfa-3896	113	5	generally	generally	ADV
ajfa-3896	113	6	covered	cover	VERB
ajfa-3896	113	7	through	through	ADP
ajfa-3896	113	8	public	public	ADJ
ajfa-3896	113	9	borrowings	borrowing	NOUN
ajfa-3896	113	10	or	or	CCONJ
ajfa-3896	113	11	withdrawing	withdraw	VERB
ajfa-3896	113	12	resources	resource	NOUN
ajfa-3896	113	13	from	from	ADP
ajfa-3896	113	14	the	the	DET
ajfa-3896	113	15	accumulated	accumulate	VERB
ajfa-3896	113	16	reserve	reserve	NOUN
ajfa-3896	113	17	surplus	surplus	NOUN
ajfa-3896	113	18	.	.	PUNCT
ajfa-3896	114	1	asian	asian	ADJ
ajfa-3896	114	2	journal	journal	PROPN
ajfa-3896	114	3	of	of	ADP
ajfa-3896	114	4	finance	finance	PROPN
ajfa-3896	114	5	&	&	CCONJ
ajfa-3896	114	6	accounting	accounting	PROPN
ajfa-3896	114	7	issn	issn	PROPN
ajfa-3896	114	8	1946	1946	NUM
ajfa-3896	114	9	-	-	PUNCT
ajfa-3896	114	10	052x	052x	NOUN
ajfa-3896	114	11	2013	2013	NUM
ajfa-3896	114	12	,	,	PUNCT
ajfa-3896	114	13	vol	vol	NOUN
ajfa-3896	114	14	.	.	PROPN
ajfa-3896	114	15	5	5	NUM
ajfa-3896	114	16	,	,	PUNCT
ajfa-3896	114	17	no	no	INTJ
ajfa-3896	114	18	.	.	NOUN
ajfa-3896	114	19	2	2	NUM
ajfa-3896	114	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-3896	114	21	30	30	NUM
ajfa-3896	114	22	thus	thus	ADV
ajfa-3896	114	23	,	,	PUNCT
ajfa-3896	114	24	a	a	DET
ajfa-3896	114	25	deficit	deficit	NOUN
ajfa-3896	114	26	budget	budget	NOUN
ajfa-3896	114	27	is	be	AUX
ajfa-3896	114	28	a	a	DET
ajfa-3896	114	29	liability	liability	NOUN
ajfa-3896	114	30	to	to	ADP
ajfa-3896	114	31	the	the	DET
ajfa-3896	114	32	government	government	NOUN
ajfa-3896	114	33	as	as	SCONJ
ajfa-3896	114	34	it	it	PRON
ajfa-3896	114	35	creates	create	VERB
ajfa-3896	114	36	a	a	DET
ajfa-3896	114	37	burden	burden	NOUN
ajfa-3896	114	38	of	of	ADP
ajfa-3896	114	39	debt	debt	NOUN
ajfa-3896	114	40	or	or	CCONJ
ajfa-3896	114	41	it	it	PRON
ajfa-3896	114	42	reduces	reduce	VERB
ajfa-3896	114	43	the	the	DET
ajfa-3896	114	44	stock	stock	NOUN
ajfa-3896	114	45	of	of	ADP
ajfa-3896	114	46	reserves	reserve	NOUN
ajfa-3896	114	47	of	of	ADP
ajfa-3896	114	48	the	the	DET
ajfa-3896	114	49	government	government	NOUN
ajfa-3896	114	50	.	.	PUNCT
ajfa-3896	115	1	budget	budget	NOUN
ajfa-3896	115	2	deficit	deficit	NOUN
ajfa-3896	115	3	and	and	CCONJ
ajfa-3896	115	4	its	its	PRON
ajfa-3896	115	5	attendant	attendant	ADJ
ajfa-3896	115	6	debt	debt	NOUN
ajfa-3896	115	7	burden	burden	NOUN
ajfa-3896	115	8	are	be	AUX
ajfa-3896	115	9	giant	giant	ADJ
ajfa-3896	115	10	evils	evil	NOUN
ajfa-3896	115	11	that	that	SCONJ
ajfa-3896	115	12	most	most	ADJ
ajfa-3896	115	13	government	government	NOUN
ajfa-3896	115	14	fights	fight	VERB
ajfa-3896	115	15	against	against	ADP
ajfa-3896	115	16	.	.	PUNCT
ajfa-3896	116	1	while	while	SCONJ
ajfa-3896	116	2	to	to	ADP
ajfa-3896	116	3	sahaj	sahaj	PROPN
ajfa-3896	116	4	(	(	PUNCT
ajfa-3896	116	5	2001	2001	NUM
ajfa-3896	116	6	)	)	PUNCT
ajfa-3896	116	7	and	and	CCONJ
ajfa-3896	116	8	the	the	DET
ajfa-3896	116	9	national	national	PROPN
ajfa-3896	116	10	bank	bank	PROPN
ajfa-3896	116	11	of	of	ADP
ajfa-3896	116	12	slovakia	slovakia	PROPN
ajfa-3896	116	13	,	,	PUNCT
ajfa-3896	116	14	“	"	PUNCT
ajfa-3896	116	15	reform	reform	NOUN
ajfa-3896	116	16	of	of	ADP
ajfa-3896	116	17	the	the	DET
ajfa-3896	116	18	management	management	NOUN
ajfa-3896	116	19	of	of	ADP
ajfa-3896	116	20	public	public	ADJ
ajfa-3896	116	21	finances	finance	NOUN
ajfa-3896	116	22	is	be	AUX
ajfa-3896	116	23	concerned	concern	VERB
ajfa-3896	116	24	with	with	ADP
ajfa-3896	116	25	ensuring	ensure	VERB
ajfa-3896	116	26	the	the	DET
ajfa-3896	116	27	steady	steady	ADJ
ajfa-3896	116	28	progress	progress	NOUN
ajfa-3896	116	29	of	of	ADP
ajfa-3896	116	30	the	the	DET
ajfa-3896	116	31	state	state	NOUN
ajfa-3896	116	32	in	in	ADP
ajfa-3896	116	33	implementing	implement	VERB
ajfa-3896	116	34	various	various	ADJ
ajfa-3896	116	35	reform	reform	NOUN
ajfa-3896	116	36	measures	measure	NOUN
ajfa-3896	116	37	of	of	ADP
ajfa-3896	116	38	the	the	DET
ajfa-3896	116	39	government	government	NOUN
ajfa-3896	116	40	directed	direct	VERB
ajfa-3896	116	41	at	at	ADP
ajfa-3896	116	42	gradually	gradually	ADV
ajfa-3896	116	43	lowering	lower	VERB
ajfa-3896	116	44	or	or	CCONJ
ajfa-3896	116	45	eliminating	eliminate	VERB
ajfa-3896	116	46	over	over	ADP
ajfa-3896	116	47	the	the	DET
ajfa-3896	116	48	long	long	ADJ
ajfa-3896	116	49	term	term	NOUN
ajfa-3896	116	50	the	the	DET
ajfa-3896	116	51	deficit	deficit	NOUN
ajfa-3896	116	52	in	in	ADP
ajfa-3896	116	53	the	the	DET
ajfa-3896	116	54	public	public	ADJ
ajfa-3896	116	55	sector	sector	NOUN
ajfa-3896	116	56	budgetary	budgetary	ADJ
ajfa-3896	116	57	performance	performance	NOUN
ajfa-3896	116	58	”	"	PUNCT
ajfa-3896	116	59	,	,	PUNCT
ajfa-3896	116	60	damian	damian	PROPN
ajfa-3896	116	61	(	(	PUNCT
ajfa-3896	116	62	2011	2011	NUM
ajfa-3896	116	63	)	)	PUNCT
ajfa-3896	116	64	affirmed	affirm	VERB
ajfa-3896	116	65	that	that	SCONJ
ajfa-3896	116	66	if	if	SCONJ
ajfa-3896	116	67	the	the	DET
ajfa-3896	116	68	interest	interest	NOUN
ajfa-3896	116	69	payments	payment	NOUN
ajfa-3896	116	70	on	on	ADP
ajfa-3896	116	71	the	the	DET
ajfa-3896	116	72	national	national	ADJ
ajfa-3896	116	73	debt	debt	NOUN
ajfa-3896	116	74	are	be	AUX
ajfa-3896	116	75	not	not	PART
ajfa-3896	116	76	made	make	VERB
ajfa-3896	116	77	,	,	PUNCT
ajfa-3896	116	78	the	the	DET
ajfa-3896	116	79	us	we	PRON
ajfa-3896	116	80	would	would	AUX
ajfa-3896	116	81	be	be	AUX
ajfa-3896	116	82	in	in	ADP
ajfa-3896	116	83	default	default	NOUN
ajfa-3896	116	84	,	,	PUNCT
ajfa-3896	116	85	potentially	potentially	ADV
ajfa-3896	116	86	causing	cause	VERB
ajfa-3896	116	87	catastrophic	catastrophic	ADJ
ajfa-3896	116	88	economic	economic	ADJ
ajfa-3896	116	89	consequences	consequence	NOUN
ajfa-3896	116	90	for	for	ADP
ajfa-3896	116	91	the	the	DET
ajfa-3896	116	92	us	us	PROPN
ajfa-3896	116	93	and	and	CCONJ
ajfa-3896	116	94	the	the	DET
ajfa-3896	116	95	wider	wide	ADJ
ajfa-3896	116	96	world	world	NOUN
ajfa-3896	116	97	as	as	ADV
ajfa-3896	116	98	well	well	ADV
ajfa-3896	116	99	.	.	PUNCT
ajfa-3896	117	1	today	today	NOUN
ajfa-3896	117	2	’s	’s	PART
ajfa-3896	117	3	sovereign	sovereign	ADJ
ajfa-3896	117	4	debt	debt	NOUN
ajfa-3896	117	5	crisis	crisis	NOUN
ajfa-3896	117	6	highlights	highlight	VERB
ajfa-3896	117	7	some	some	PRON
ajfa-3896	117	8	of	of	ADP
ajfa-3896	117	9	the	the	DET
ajfa-3896	117	10	consequences	consequence	NOUN
ajfa-3896	117	11	of	of	ADP
ajfa-3896	117	12	poor	poor	ADJ
ajfa-3896	117	13	financial	financial	ADJ
ajfa-3896	117	14	management	management	NOUN
ajfa-3896	117	15	and	and	CCONJ
ajfa-3896	117	16	weak	weak	ADJ
ajfa-3896	117	17	financial	financial	ADJ
ajfa-3896	117	18	reporting	reporting	NOUN
ajfa-3896	117	19	in	in	ADP
ajfa-3896	117	20	the	the	DET
ajfa-3896	117	21	public	public	ADJ
ajfa-3896	117	22	sector	sector	NOUN
ajfa-3896	117	23	(	(	PUNCT
ajfa-3896	117	24	ball	ball	NOUN
ajfa-3896	117	25	,	,	PUNCT
ajfa-3896	117	26	2009	2009	NUM
ajfa-3896	117	27	)	)	PUNCT
ajfa-3896	117	28	.	.	PUNCT
ajfa-3896	118	1	judging	judge	VERB
ajfa-3896	118	2	from	from	ADP
ajfa-3896	118	3	the	the	DET
ajfa-3896	118	4	united	united	PROPN
ajfa-3896	118	5	states	states	PROPN
ajfa-3896	118	6	perspective	perspective	PROPN
ajfa-3896	118	7	,	,	PUNCT
ajfa-3896	118	8	the	the	DET
ajfa-3896	118	9	federal	federal	ADJ
ajfa-3896	118	10	government	government	NOUN
ajfa-3896	118	11	can	can	AUX
ajfa-3896	118	12	pay	pay	VERB
ajfa-3896	118	13	for	for	ADP
ajfa-3896	118	14	expenditures	expenditure	NOUN
ajfa-3896	118	15	only	only	ADV
ajfa-3896	118	16	if	if	SCONJ
ajfa-3896	118	17	congress	congress	PROPN
ajfa-3896	118	18	has	have	AUX
ajfa-3896	118	19	approved	approve	VERB
ajfa-3896	118	20	the	the	DET
ajfa-3896	118	21	expenditure	expenditure	NOUN
ajfa-3896	118	22	.	.	PUNCT
ajfa-3896	119	1	if	if	SCONJ
ajfa-3896	119	2	the	the	DET
ajfa-3896	119	3	total	total	ADJ
ajfa-3896	119	4	expenditure	expenditure	NOUN
ajfa-3896	119	5	exceeds	exceed	VERB
ajfa-3896	119	6	the	the	DET
ajfa-3896	119	7	revenues	revenue	NOUN
ajfa-3896	119	8	collected	collect	VERB
ajfa-3896	119	9	there	there	PRON
ajfa-3896	119	10	is	be	VERB
ajfa-3896	119	11	a	a	DET
ajfa-3896	119	12	budget	budget	NOUN
ajfa-3896	119	13	deficit	deficit	NOUN
ajfa-3896	119	14	,	,	PUNCT
ajfa-3896	119	15	and	and	CCONJ
ajfa-3896	119	16	the	the	DET
ajfa-3896	119	17	only	only	ADJ
ajfa-3896	119	18	way	way	NOUN
ajfa-3896	119	19	that	that	PRON
ajfa-3896	119	20	the	the	DET
ajfa-3896	119	21	shortfall	shortfall	NOUN
ajfa-3896	119	22	can	can	AUX
ajfa-3896	119	23	be	be	AUX
ajfa-3896	119	24	paid	pay	VERB
ajfa-3896	119	25	for	for	ADP
ajfa-3896	119	26	is	be	AUX
ajfa-3896	119	27	for	for	ADP
ajfa-3896	119	28	the	the	DET
ajfa-3896	119	29	government	government	NOUN
ajfa-3896	119	30	,	,	PUNCT
ajfa-3896	119	31	through	through	ADP
ajfa-3896	119	32	the	the	DET
ajfa-3896	119	33	department	department	NOUN
ajfa-3896	119	34	of	of	ADP
ajfa-3896	119	35	the	the	DET
ajfa-3896	119	36	treasury	treasury	NOUN
ajfa-3896	119	37	,	,	PUNCT
ajfa-3896	119	38	to	to	PART
ajfa-3896	119	39	borrow	borrow	VERB
ajfa-3896	119	40	the	the	DET
ajfa-3896	119	41	shortfall	shortfall	NOUN
ajfa-3896	119	42	amount	amount	NOUN
ajfa-3896	119	43	by	by	ADP
ajfa-3896	119	44	the	the	DET
ajfa-3896	119	45	issue	issue	NOUN
ajfa-3896	119	46	of	of	ADP
ajfa-3896	119	47	debt	debt	NOUN
ajfa-3896	119	48	instruments	instrument	NOUN
ajfa-3896	119	49	.	.	PUNCT
ajfa-3896	120	1	under	under	ADP
ajfa-3896	120	2	federal	federal	ADJ
ajfa-3896	120	3	law	law	NOUN
ajfa-3896	120	4	,	,	PUNCT
ajfa-3896	120	5	the	the	DET
ajfa-3896	120	6	amount	amount	NOUN
ajfa-3896	120	7	that	that	PRON
ajfa-3896	120	8	the	the	DET
ajfa-3896	120	9	government	government	NOUN
ajfa-3896	120	10	can	can	AUX
ajfa-3896	120	11	borrow	borrow	VERB
ajfa-3896	120	12	is	be	AUX
ajfa-3896	120	13	limited	limit	VERB
ajfa-3896	120	14	by	by	ADP
ajfa-3896	120	15	the	the	DET
ajfa-3896	120	16	debt	debt	NOUN
ajfa-3896	120	17	ceiling	ceiling	NOUN
ajfa-3896	120	18	,	,	PUNCT
ajfa-3896	120	19	which	which	PRON
ajfa-3896	120	20	can	can	AUX
ajfa-3896	120	21	only	only	ADV
ajfa-3896	120	22	be	be	AUX
ajfa-3896	120	23	increased	increase	VERB
ajfa-3896	120	24	with	with	ADP
ajfa-3896	120	25	a	a	DET
ajfa-3896	120	26	vote	vote	NOUN
ajfa-3896	120	27	by	by	ADP
ajfa-3896	120	28	congress	congress	PROPN
ajfa-3896	120	29	.	.	PUNCT
ajfa-3896	121	1	in	in	ADP
ajfa-3896	121	2	compliance	compliance	NOUN
ajfa-3896	121	3	with	with	ADP
ajfa-3896	121	4	the	the	DET
ajfa-3896	121	5	provisions	provision	NOUN
ajfa-3896	121	6	of	of	ADP
ajfa-3896	121	7	the	the	DET
ajfa-3896	121	8	federal	federal	ADJ
ajfa-3896	121	9	law	law	NOUN
ajfa-3896	121	10	,	,	PUNCT
ajfa-3896	121	11	the	the	DET
ajfa-3896	121	12	treasury	treasury	NOUN
ajfa-3896	121	13	lamented	lament	VERB
ajfa-3896	121	14	that	that	SCONJ
ajfa-3896	121	15	"	"	PUNCT
ajfa-3896	121	16	failing	fail	VERB
ajfa-3896	121	17	to	to	PART
ajfa-3896	121	18	increase	increase	VERB
ajfa-3896	121	19	the	the	DET
ajfa-3896	121	20	debt	debt	NOUN
ajfa-3896	121	21	limit	limit	NOUN
ajfa-3896	121	22	would	would	AUX
ajfa-3896	121	23	.	.	PUNCT
ajfa-3896	121	24	.	.	PUNCT
ajfa-3896	121	25	.	.	PUNCT
ajfa-3896	122	1	cause	cause	VERB
ajfa-3896	122	2	the	the	DET
ajfa-3896	122	3	government	government	NOUN
ajfa-3896	122	4	to	to	PART
ajfa-3896	122	5	default	default	VERB
ajfa-3896	122	6	on	on	ADP
ajfa-3896	122	7	its	its	PRON
ajfa-3896	122	8	legal	legal	ADJ
ajfa-3896	122	9	obligations	obligation	NOUN
ajfa-3896	122	10	–	–	PUNCT
ajfa-3896	122	11	an	an	DET
ajfa-3896	122	12	unprecedented	unprecedented	ADJ
ajfa-3896	122	13	event	event	NOUN
ajfa-3896	122	14	in	in	ADP
ajfa-3896	122	15	american	american	ADJ
ajfa-3896	122	16	history	history	NOUN
ajfa-3896	122	17	"	"	PUNCT
ajfa-3896	122	18	.	.	PUNCT
ajfa-3896	123	1	these	these	DET
ajfa-3896	123	2	legal	legal	ADJ
ajfa-3896	123	3	obligations	obligation	NOUN
ajfa-3896	123	4	include	include	VERB
ajfa-3896	123	5	paying	pay	VERB
ajfa-3896	123	6	social	social	ADJ
ajfa-3896	123	7	security	security	NOUN
ajfa-3896	123	8	and	and	CCONJ
ajfa-3896	123	9	medicare	medicare	PROPN
ajfa-3896	123	10	benefits	benefit	NOUN
ajfa-3896	123	11	,	,	PUNCT
ajfa-3896	123	12	military	military	ADJ
ajfa-3896	123	13	salaries	salary	NOUN
ajfa-3896	123	14	,	,	PUNCT
ajfa-3896	123	15	interest	interest	NOUN
ajfa-3896	123	16	on	on	ADP
ajfa-3896	123	17	the	the	DET
ajfa-3896	123	18	debt	debt	NOUN
ajfa-3896	123	19	,	,	PUNCT
ajfa-3896	123	20	and	and	CCONJ
ajfa-3896	123	21	many	many	ADJ
ajfa-3896	123	22	other	other	ADJ
ajfa-3896	123	23	items	item	NOUN
ajfa-3896	123	24	.	.	PUNCT
ajfa-3896	124	1	these	these	DET
ajfa-3896	124	2	legal	legal	ADJ
ajfa-3896	124	3	and	and	CCONJ
ajfa-3896	124	4	formal	formal	ADJ
ajfa-3896	124	5	procedures	procedure	NOUN
ajfa-3896	124	6	are	be	AUX
ajfa-3896	124	7	normally	normally	ADV
ajfa-3896	124	8	faulted	fault	VERB
ajfa-3896	124	9	in	in	ADP
ajfa-3896	124	10	developing	develop	VERB
ajfa-3896	124	11	countries	country	NOUN
ajfa-3896	124	12	like	like	ADP
ajfa-3896	124	13	nigeria	nigeria	PROPN
ajfa-3896	124	14	thereby	thereby	ADV
ajfa-3896	124	15	leaving	leave	VERB
ajfa-3896	124	16	the	the	DET
ajfa-3896	124	17	country	country	NOUN
ajfa-3896	124	18	with	with	ADP
ajfa-3896	124	19	high	high	ADJ
ajfa-3896	124	20	level	level	NOUN
ajfa-3896	124	21	of	of	ADP
ajfa-3896	124	22	debt	debt	NOUN
ajfa-3896	124	23	burden	burden	NOUN
ajfa-3896	124	24	.	.	PUNCT
ajfa-3896	125	1	anwar	anwar	PROPN
ajfa-3896	125	2	&	&	CCONJ
ajfa-3896	125	3	chunli	chunli	PROPN
ajfa-3896	125	4	(	(	PUNCT
ajfa-3896	125	5	2007	2007	NUM
ajfa-3896	125	6	)	)	PUNCT
ajfa-3896	125	7	equally	equally	ADV
ajfa-3896	125	8	posits	posit	NOUN
ajfa-3896	125	9	that	that	SCONJ
ajfa-3896	125	10	the	the	DET
ajfa-3896	125	11	summary	summary	NOUN
ajfa-3896	125	12	indicator	indicator	NOUN
ajfa-3896	125	13	of	of	ADP
ajfa-3896	125	14	a	a	DET
ajfa-3896	125	15	country	country	NOUN
ajfa-3896	125	16	’s	’s	PART
ajfa-3896	125	17	fiscal	fiscal	ADJ
ajfa-3896	125	18	position	position	NOUN
ajfa-3896	125	19	used	use	VERB
ajfa-3896	125	20	commonly	commonly	ADV
ajfa-3896	125	21	is	be	AUX
ajfa-3896	125	22	the	the	DET
ajfa-3896	125	23	overall	overall	ADJ
ajfa-3896	125	24	balance	balance	NOUN
ajfa-3896	125	25	on	on	ADP
ajfa-3896	125	26	a	a	DET
ajfa-3896	125	27	cash	cash	NOUN
ajfa-3896	125	28	basis	basis	NOUN
ajfa-3896	125	29	,	,	PUNCT
ajfa-3896	125	30	defined	define	VERB
ajfa-3896	125	31	as	as	ADP
ajfa-3896	125	32	the	the	DET
ajfa-3896	125	33	difference	difference	NOUN
ajfa-3896	125	34	between	between	ADP
ajfa-3896	125	35	actual	actual	ADJ
ajfa-3896	125	36	collected	collect	VERB
ajfa-3896	125	37	revenues	revenue	NOUN
ajfa-3896	125	38	plus	plus	CCONJ
ajfa-3896	125	39	grants	grant	NOUN
ajfa-3896	125	40	(	(	PUNCT
ajfa-3896	125	41	cash	cash	NOUN
ajfa-3896	125	42	or	or	CCONJ
ajfa-3896	125	43	in	in	ADP
ajfa-3896	125	44	kind	kind	NOUN
ajfa-3896	125	45	)	)	PUNCT
ajfa-3896	125	46	and	and	CCONJ
ajfa-3896	125	47	actual	actual	ADJ
ajfa-3896	125	48	expenditure	expenditure	NOUN
ajfa-3896	125	49	payments	payment	NOUN
ajfa-3896	125	50	.	.	PUNCT
ajfa-3896	126	1	the	the	DET
ajfa-3896	126	2	cash	cash	NOUN
ajfa-3896	126	3	deficit	deficit	NOUN
ajfa-3896	126	4	is	be	AUX
ajfa-3896	126	5	by	by	ADP
ajfa-3896	126	6	definition	definition	NOUN
ajfa-3896	126	7	equal	equal	ADJ
ajfa-3896	126	8	to	to	ADP
ajfa-3896	126	9	the	the	DET
ajfa-3896	126	10	government	government	NOUN
ajfa-3896	126	11	borrowing	borrowing	NOUN
ajfa-3896	126	12	requirements	requirement	NOUN
ajfa-3896	126	13	(	(	PUNCT
ajfa-3896	126	14	from	from	ADP
ajfa-3896	126	15	domestic	domestic	ADJ
ajfa-3896	126	16	or	or	CCONJ
ajfa-3896	126	17	foreign	foreign	ADJ
ajfa-3896	126	18	sources	source	NOUN
ajfa-3896	126	19	)	)	PUNCT
ajfa-3896	126	20	and	and	CCONJ
ajfa-3896	126	21	is	be	AUX
ajfa-3896	126	22	thus	thus	ADV
ajfa-3896	126	23	integrally	integrally	ADV
ajfa-3896	126	24	linked	link	VERB
ajfa-3896	126	25	to	to	ADP
ajfa-3896	126	26	the	the	DET
ajfa-3896	126	27	money	money	NOUN
ajfa-3896	126	28	supply	supply	NOUN
ajfa-3896	126	29	and	and	CCONJ
ajfa-3896	126	30	inflation	inflation	NOUN
ajfa-3896	126	31	targets	target	NOUN
ajfa-3896	126	32	and	and	CCONJ
ajfa-3896	126	33	prospects	prospect	NOUN
ajfa-3896	126	34	.	.	PUNCT
ajfa-3896	127	1	the	the	DET
ajfa-3896	127	2	overall	overall	ADJ
ajfa-3896	127	3	deficit	deficit	NOUN
ajfa-3896	127	4	is	be	AUX
ajfa-3896	127	5	obviously	obviously	ADV
ajfa-3896	127	6	a	a	DET
ajfa-3896	127	7	major	major	ADJ
ajfa-3896	127	8	policy	policy	NOUN
ajfa-3896	127	9	target	target	NOUN
ajfa-3896	127	10	and	and	CCONJ
ajfa-3896	127	11	is	be	AUX
ajfa-3896	127	12	used	use	VERB
ajfa-3896	127	13	for	for	ADP
ajfa-3896	127	14	international	international	ADJ
ajfa-3896	127	15	comparisons	comparison	NOUN
ajfa-3896	127	16	as	as	ADV
ajfa-3896	127	17	well	well	ADV
ajfa-3896	127	18	.	.	PUNCT
ajfa-3896	128	1	how	how	SCONJ
ajfa-3896	128	2	the	the	DET
ajfa-3896	128	3	deficit	deficit	NOUN
ajfa-3896	128	4	is	be	AUX
ajfa-3896	128	5	financed	finance	VERB
ajfa-3896	128	6	(	(	PUNCT
ajfa-3896	128	7	debt	debt	NOUN
ajfa-3896	128	8	implication	implication	NOUN
ajfa-3896	128	9	)	)	PUNCT
ajfa-3896	128	10	also	also	ADV
ajfa-3896	128	11	requires	require	VERB
ajfa-3896	128	12	attention	attention	NOUN
ajfa-3896	128	13	:	:	PUNCT
ajfa-3896	128	14	the	the	DET
ajfa-3896	128	15	same	same	ADJ
ajfa-3896	128	16	level	level	NOUN
ajfa-3896	128	17	of	of	ADP
ajfa-3896	128	18	fiscal	fiscal	ADJ
ajfa-3896	128	19	deficit	deficit	NOUN
ajfa-3896	128	20	can	can	AUX
ajfa-3896	128	21	be	be	AUX
ajfa-3896	128	22	manageable	manageable	ADJ
ajfa-3896	128	23	or	or	CCONJ
ajfa-3896	128	24	not	not	PART
ajfa-3896	128	25	,	,	PUNCT
ajfa-3896	128	26	depending	depend	VERB
ajfa-3896	128	27	on	on	ADP
ajfa-3896	128	28	whether	whether	SCONJ
ajfa-3896	128	29	it	it	PRON
ajfa-3896	128	30	is	be	AUX
ajfa-3896	128	31	financed	finance	VERB
ajfa-3896	128	32	in	in	ADP
ajfa-3896	128	33	cost	cost	NOUN
ajfa-3896	128	34	-	-	PUNCT
ajfa-3896	128	35	effective	effective	ADJ
ajfa-3896	128	36	and	and	CCONJ
ajfa-3896	128	37	non	non	ADJ
ajfa-3896	128	38	-	-	ADJ
ajfa-3896	128	39	inflationary	inflationary	ADJ
ajfa-3896	128	40	ways	way	NOUN
ajfa-3896	128	41	.	.	PUNCT
ajfa-3896	129	1	2.5	2.5	NUM
ajfa-3896	129	2	constraints	constraint	NOUN
ajfa-3896	129	3	of	of	ADP
ajfa-3896	129	4	performance	performance	NOUN
ajfa-3896	129	5	measurement	measurement	NOUN
ajfa-3896	129	6	of	of	ADP
ajfa-3896	129	7	public	public	ADJ
ajfa-3896	129	8	sector	sector	NOUN
ajfa-3896	129	9	some	some	DET
ajfa-3896	129	10	features	feature	NOUN
ajfa-3896	129	11	of	of	ADP
ajfa-3896	129	12	the	the	DET
ajfa-3896	129	13	public	public	ADJ
ajfa-3896	129	14	sector	sector	NOUN
ajfa-3896	129	15	serve	serve	VERB
ajfa-3896	129	16	to	to	PART
ajfa-3896	129	17	make	make	VERB
ajfa-3896	129	18	effective	effective	ADJ
ajfa-3896	129	19	performance	performance	NOUN
ajfa-3896	129	20	measurement	measurement	NOUN
ajfa-3896	129	21	harder	hard	ADV
ajfa-3896	129	22	in	in	ADP
ajfa-3896	129	23	the	the	DET
ajfa-3896	129	24	public	public	ADJ
ajfa-3896	129	25	sector	sector	NOUN
ajfa-3896	129	26	.	.	PUNCT
ajfa-3896	130	1	cima	cima	PROPN
ajfa-3896	130	2	identified	identify	VERB
ajfa-3896	130	3	the	the	DET
ajfa-3896	130	4	following	follow	VERB
ajfa-3896	130	5	features	feature	NOUN
ajfa-3896	130	6	of	of	ADP
ajfa-3896	130	7	the	the	DET
ajfa-3896	130	8	public	public	ADJ
ajfa-3896	130	9	sector	sector	NOUN
ajfa-3896	130	10	as	as	ADP
ajfa-3896	130	11	responsible	responsible	ADJ
ajfa-3896	130	12	in	in	ADP
ajfa-3896	130	13	complicating	complicate	VERB
ajfa-3896	130	14	performance	performance	NOUN
ajfa-3896	130	15	measurement	measurement	NOUN
ajfa-3896	130	16	of	of	ADP
ajfa-3896	130	17	the	the	DET
ajfa-3896	130	18	public	public	ADJ
ajfa-3896	130	19	sector	sector	NOUN
ajfa-3896	130	20	.	.	PUNCT
ajfa-3896	131	1	•	•	NOUN
ajfa-3896	131	2	the	the	DET
ajfa-3896	131	3	lack	lack	NOUN
ajfa-3896	131	4	of	of	ADP
ajfa-3896	131	5	a	a	DET
ajfa-3896	131	6	predominant	predominant	ADJ
ajfa-3896	131	7	profit	profit	NOUN
ajfa-3896	131	8	motive	motive	NOUN
ajfa-3896	131	9	to	to	PART
ajfa-3896	131	10	simplify	simplify	VERB
ajfa-3896	131	11	resource	resource	NOUN
ajfa-3896	131	12	allocation	allocation	NOUN
ajfa-3896	131	13	.	.	PUNCT
ajfa-3896	132	1	private	private	ADJ
ajfa-3896	132	2	sector	sector	NOUN
ajfa-3896	132	3	organisations	organisation	NOUN
ajfa-3896	132	4	can	can	AUX
ajfa-3896	132	5	relatively	relatively	ADV
ajfa-3896	132	6	easily	easily	ADV
ajfa-3896	132	7	determine	determine	VERB
ajfa-3896	132	8	where	where	SCONJ
ajfa-3896	132	9	to	to	PART
ajfa-3896	132	10	invest	invest	VERB
ajfa-3896	132	11	effort	effort	NOUN
ajfa-3896	132	12	and	and	CCONJ
ajfa-3896	132	13	resource	resource	NOUN
ajfa-3896	132	14	to	to	PART
ajfa-3896	132	15	maximise	maximise	VERB
ajfa-3896	132	16	overall	overall	ADJ
ajfa-3896	132	17	results	result	NOUN
ajfa-3896	132	18	.	.	PUNCT
ajfa-3896	133	1	although	although	SCONJ
ajfa-3896	133	2	many	many	ADJ
ajfa-3896	133	3	public	public	ADJ
ajfa-3896	133	4	sector	sector	NOUN
ajfa-3896	133	5	organisations	organisation	NOUN
ajfa-3896	133	6	have	have	VERB
ajfa-3896	133	7	revenue	revenue	NOUN
ajfa-3896	133	8	generating	generating	NOUN
ajfa-3896	133	9	or	or	CCONJ
ajfa-3896	133	10	even	even	ADV
ajfa-3896	133	11	profit	profit	VERB
ajfa-3896	133	12	making	make	VERB
ajfa-3896	133	13	elements	element	NOUN
ajfa-3896	133	14	,	,	PUNCT
ajfa-3896	133	15	their	their	PRON
ajfa-3896	133	16	predominant	predominant	ADJ
ajfa-3896	133	17	objective	objective	NOUN
ajfa-3896	133	18	is	be	AUX
ajfa-3896	133	19	to	to	PART
ajfa-3896	133	20	deliver	deliver	VERB
ajfa-3896	133	21	services	service	NOUN
ajfa-3896	133	22	to	to	PART
ajfa-3896	133	23	achieve	achieve	VERB
ajfa-3896	133	24	certain	certain	ADJ
ajfa-3896	133	25	asian	asian	ADJ
ajfa-3896	133	26	journal	journal	NOUN
ajfa-3896	133	27	of	of	ADP
ajfa-3896	133	28	finance	finance	PROPN
ajfa-3896	133	29	&	&	CCONJ
ajfa-3896	133	30	accounting	accounting	PROPN
ajfa-3896	133	31	issn	issn	PROPN
ajfa-3896	133	32	1946	1946	NUM
ajfa-3896	133	33	-	-	PUNCT
ajfa-3896	133	34	052x	052x	NOUN
ajfa-3896	133	35	2013	2013	NUM
ajfa-3896	133	36	,	,	PUNCT
ajfa-3896	133	37	vol	vol	NOUN
ajfa-3896	133	38	.	.	PROPN
ajfa-3896	133	39	5	5	NUM
ajfa-3896	133	40	,	,	PUNCT
ajfa-3896	133	41	no	no	INTJ
ajfa-3896	133	42	.	.	NOUN
ajfa-3896	133	43	2	2	NUM
ajfa-3896	133	44	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-3896	133	45	31	31	NUM
ajfa-3896	133	46	outcomes	outcome	NOUN
ajfa-3896	133	47	.	.	PUNCT
ajfa-3896	134	1	those	those	DET
ajfa-3896	134	2	services	service	NOUN
ajfa-3896	134	3	must	must	AUX
ajfa-3896	134	4	be	be	AUX
ajfa-3896	134	5	delivered	deliver	VERB
ajfa-3896	134	6	to	to	ADP
ajfa-3896	134	7	users	user	NOUN
ajfa-3896	134	8	who	who	PRON
ajfa-3896	134	9	may	may	AUX
ajfa-3896	134	10	not	not	PART
ajfa-3896	134	11	wish	wish	VERB
ajfa-3896	134	12	to	to	PART
ajfa-3896	134	13	receive	receive	VERB
ajfa-3896	134	14	them	they	PRON
ajfa-3896	134	15	,	,	PUNCT
ajfa-3896	134	16	or	or	CCONJ
ajfa-3896	134	17	who	who	PRON
ajfa-3896	134	18	may	may	AUX
ajfa-3896	134	19	not	not	PART
ajfa-3896	134	20	value	value	VERB
ajfa-3896	134	21	them	they	PRON
ajfa-3896	134	22	.	.	PUNCT
ajfa-3896	135	1	•	•	NUM
ajfa-3896	135	2	politics	politic	NOUN
ajfa-3896	135	3	,	,	PUNCT
ajfa-3896	135	4	which	which	PRON
ajfa-3896	135	5	affect	affect	VERB
ajfa-3896	135	6	almost	almost	ADV
ajfa-3896	135	7	everything	everything	PRON
ajfa-3896	135	8	from	from	ADP
ajfa-3896	135	9	the	the	DET
ajfa-3896	135	10	very	very	ADJ
ajfa-3896	135	11	nature	nature	NOUN
ajfa-3896	135	12	of	of	ADP
ajfa-3896	135	13	the	the	DET
ajfa-3896	135	14	public	public	ADJ
ajfa-3896	135	15	sector	sector	NOUN
ajfa-3896	135	16	to	to	ADP
ajfa-3896	135	17	governance	governance	NOUN
ajfa-3896	135	18	arrangements	arrangement	NOUN
ajfa-3896	135	19	and	and	CCONJ
ajfa-3896	135	20	the	the	DET
ajfa-3896	135	21	frequency	frequency	NOUN
ajfa-3896	135	22	and	and	CCONJ
ajfa-3896	135	23	philosophy	philosophy	NOUN
ajfa-3896	135	24	behind	behind	ADP
ajfa-3896	135	25	reform	reform	NOUN
ajfa-3896	135	26	efforts	effort	NOUN
ajfa-3896	135	27	.	.	PUNCT
ajfa-3896	136	1	•	•	NUM
ajfa-3896	136	2	complicated	complicate	VERB
ajfa-3896	136	3	delivery	delivery	NOUN
ajfa-3896	136	4	chains	chain	NOUN
ajfa-3896	136	5	and	and	CCONJ
ajfa-3896	136	6	multiple	multiple	ADJ
ajfa-3896	136	7	stakeholders	stakeholder	NOUN
ajfa-3896	136	8	which	which	PRON
ajfa-3896	136	9	make	make	VERB
ajfa-3896	136	10	it	it	PRON
ajfa-3896	136	11	more	more	ADV
ajfa-3896	136	12	difficult	difficult	ADJ
ajfa-3896	136	13	to	to	PART
ajfa-3896	136	14	manage	manage	VERB
ajfa-3896	136	15	activities	activity	NOUN
ajfa-3896	136	16	.	.	PUNCT
ajfa-3896	137	1	public	public	ADJ
ajfa-3896	137	2	sector	sector	NOUN
ajfa-3896	137	3	bodies	body	NOUN
ajfa-3896	137	4	often	often	ADV
ajfa-3896	137	5	use	use	VERB
ajfa-3896	137	6	other	other	ADJ
ajfa-3896	137	7	bodies	body	NOUN
ajfa-3896	137	8	or	or	CCONJ
ajfa-3896	137	9	stakeholders	stakeholder	NOUN
ajfa-3896	137	10	to	to	PART
ajfa-3896	137	11	help	help	VERB
ajfa-3896	137	12	them	they	PRON
ajfa-3896	137	13	deliver	deliver	VERB
ajfa-3896	137	14	services	service	NOUN
ajfa-3896	137	15	.	.	PUNCT
ajfa-3896	138	1	for	for	ADP
ajfa-3896	138	2	example	example	NOUN
ajfa-3896	138	3	,	,	PUNCT
ajfa-3896	138	4	funding	fund	VERB
ajfa-3896	138	5	for	for	ADP
ajfa-3896	138	6	a	a	DET
ajfa-3896	138	7	service	service	NOUN
ajfa-3896	138	8	might	might	AUX
ajfa-3896	138	9	be	be	AUX
ajfa-3896	138	10	decided	decide	VERB
ajfa-3896	138	11	at	at	ADP
ajfa-3896	138	12	national	national	ADJ
ajfa-3896	138	13	level	level	NOUN
ajfa-3896	138	14	and	and	CCONJ
ajfa-3896	138	15	then	then	ADV
ajfa-3896	138	16	devolved	devolve	VERB
ajfa-3896	138	17	to	to	ADP
ajfa-3896	138	18	local	local	ADJ
ajfa-3896	138	19	bodies	body	NOUN
ajfa-3896	138	20	,	,	PUNCT
ajfa-3896	138	21	which	which	PRON
ajfa-3896	138	22	might	might	AUX
ajfa-3896	138	23	use	use	VERB
ajfa-3896	138	24	third	third	ADJ
ajfa-3896	138	25	sector	sector	NOUN
ajfa-3896	138	26	organisations	organisation	NOUN
ajfa-3896	138	27	to	to	PART
ajfa-3896	138	28	deliver	deliver	VERB
ajfa-3896	138	29	services	service	NOUN
ajfa-3896	138	30	.	.	PUNCT
ajfa-3896	139	1	•	•	NUM
ajfa-3896	139	2	unclear	unclear	ADJ
ajfa-3896	139	3	cause	cause	NOUN
ajfa-3896	139	4	and	and	CCONJ
ajfa-3896	139	5	effect	effect	VERB
ajfa-3896	139	6	relationships	relationship	NOUN
ajfa-3896	139	7	–	–	PUNCT
ajfa-3896	139	8	public	public	ADJ
ajfa-3896	139	9	sector	sector	NOUN
ajfa-3896	139	10	objectives	objective	NOUN
ajfa-3896	139	11	such	such	ADJ
ajfa-3896	139	12	as	as	ADP
ajfa-3896	139	13	increasing	increase	VERB
ajfa-3896	139	14	literacy	literacy	NOUN
ajfa-3896	139	15	,	,	PUNCT
ajfa-3896	139	16	or	or	CCONJ
ajfa-3896	139	17	reducing	reduce	VERB
ajfa-3896	139	18	street	street	NOUN
ajfa-3896	139	19	crime	crime	NOUN
ajfa-3896	139	20	,	,	PUNCT
ajfa-3896	139	21	are	be	AUX
ajfa-3896	139	22	affected	affect	VERB
ajfa-3896	139	23	by	by	ADP
ajfa-3896	139	24	many	many	ADJ
ajfa-3896	139	25	different	different	ADJ
ajfa-3896	139	26	issues	issue	NOUN
ajfa-3896	139	27	cutting	cut	VERB
ajfa-3896	139	28	across	across	ADP
ajfa-3896	139	29	different	different	ADJ
ajfa-3896	139	30	programmes	programme	NOUN
ajfa-3896	139	31	and	and	CCONJ
ajfa-3896	139	32	organisations	organisation	NOUN
ajfa-3896	139	33	.	.	PUNCT
ajfa-3896	140	1	the	the	DET
ajfa-3896	140	2	effect	effect	NOUN
ajfa-3896	140	3	of	of	ADP
ajfa-3896	140	4	changing	change	VERB
ajfa-3896	140	5	any	any	DET
ajfa-3896	140	6	single	single	ADJ
ajfa-3896	140	7	factor	factor	NOUN
ajfa-3896	140	8	can	can	AUX
ajfa-3896	140	9	not	not	PART
ajfa-3896	140	10	be	be	AUX
ajfa-3896	140	11	easily	easily	ADV
ajfa-3896	140	12	isolated	isolate	VERB
ajfa-3896	140	13	.	.	PUNCT
ajfa-3896	141	1	•	•	NUM
ajfa-3896	141	2	delayed	delay	VERB
ajfa-3896	141	3	impacts	impact	NOUN
ajfa-3896	141	4	–	–	PUNCT
ajfa-3896	141	5	achievement	achievement	NOUN
ajfa-3896	141	6	or	or	CCONJ
ajfa-3896	141	7	progress	progress	NOUN
ajfa-3896	141	8	towards	towards	ADP
ajfa-3896	141	9	many	many	ADJ
ajfa-3896	141	10	public	public	ADJ
ajfa-3896	141	11	sector	sector	NOUN
ajfa-3896	141	12	objectives	objective	NOUN
ajfa-3896	141	13	,	,	PUNCT
ajfa-3896	141	14	particularly	particularly	ADV
ajfa-3896	141	15	those	those	PRON
ajfa-3896	141	16	which	which	PRON
ajfa-3896	141	17	are	be	AUX
ajfa-3896	141	18	preventative	preventative	ADJ
ajfa-3896	141	19	,	,	PUNCT
ajfa-3896	141	20	may	may	AUX
ajfa-3896	141	21	not	not	PART
ajfa-3896	141	22	be	be	AUX
ajfa-3896	141	23	observable	observable	ADJ
ajfa-3896	141	24	for	for	ADP
ajfa-3896	141	25	many	many	ADJ
ajfa-3896	141	26	years	year	NOUN
ajfa-3896	141	27	or	or	CCONJ
ajfa-3896	141	28	even	even	ADV
ajfa-3896	141	29	decades	decade	NOUN
ajfa-3896	141	30	.	.	PUNCT
ajfa-3896	142	1	•	•	NUM
ajfa-3896	142	2	attitudes	attitude	NOUN
ajfa-3896	142	3	towards	towards	ADP
ajfa-3896	142	4	accountability	accountability	NOUN
ajfa-3896	142	5	and	and	CCONJ
ajfa-3896	142	6	transparency	transparency	NOUN
ajfa-3896	142	7	.	.	PUNCT
ajfa-3896	143	1	many	many	ADJ
ajfa-3896	143	2	countries	country	NOUN
ajfa-3896	143	3	struggle	struggle	VERB
ajfa-3896	143	4	with	with	ADP
ajfa-3896	143	5	corruption	corruption	NOUN
ajfa-3896	143	6	,	,	PUNCT
ajfa-3896	143	7	nepotism	nepotism	NOUN
ajfa-3896	143	8	,	,	PUNCT
ajfa-3896	143	9	poor	poor	ADJ
ajfa-3896	143	10	governance	governance	NOUN
ajfa-3896	143	11	or	or	CCONJ
ajfa-3896	143	12	a	a	DET
ajfa-3896	143	13	lack	lack	NOUN
ajfa-3896	143	14	of	of	ADP
ajfa-3896	143	15	openness	openness	NOUN
ajfa-3896	143	16	.	.	PUNCT
ajfa-3896	144	1	even	even	ADV
ajfa-3896	144	2	policy	policy	NOUN
ajfa-3896	144	3	makers	maker	NOUN
ajfa-3896	144	4	in	in	ADP
ajfa-3896	144	5	countries	country	NOUN
ajfa-3896	144	6	without	without	ADP
ajfa-3896	144	7	these	these	DET
ajfa-3896	144	8	problems	problem	NOUN
ajfa-3896	144	9	may	may	AUX
ajfa-3896	144	10	resist	resist	VERB
ajfa-3896	144	11	scrutiny	scrutiny	NOUN
ajfa-3896	144	12	of	of	ADP
ajfa-3896	144	13	popular	popular	ADJ
ajfa-3896	144	14	or	or	CCONJ
ajfa-3896	144	15	politically	politically	ADV
ajfa-3896	144	16	motivated	motivated	ADJ
ajfa-3896	144	17	,	,	PUNCT
ajfa-3896	144	18	rather	rather	ADV
ajfa-3896	144	19	than	than	ADP
ajfa-3896	144	20	evidence	evidence	NOUN
ajfa-3896	144	21	-	-	PUNCT
ajfa-3896	144	22	based	base	VERB
ajfa-3896	144	23	decisions	decision	NOUN
ajfa-3896	144	24	.	.	PUNCT
ajfa-3896	145	1	equally	equally	ADV
ajfa-3896	145	2	according	accord	VERB
ajfa-3896	145	3	to	to	ADP
ajfa-3896	145	4	ipac	ipac	NOUN
ajfa-3896	145	5	the	the	DET
ajfa-3896	145	6	barriers	barrier	NOUN
ajfa-3896	145	7	to	to	ADP
ajfa-3896	145	8	effective	effective	ADJ
ajfa-3896	145	9	performance	performance	NOUN
ajfa-3896	145	10	measurement	measurement	NOUN
ajfa-3896	145	11	fall	fall	VERB
ajfa-3896	145	12	into	into	ADP
ajfa-3896	145	13	several	several	ADJ
ajfa-3896	145	14	categories	category	NOUN
ajfa-3896	145	15	,	,	PUNCT
ajfa-3896	145	16	which	which	PRON
ajfa-3896	145	17	include	include	VERB
ajfa-3896	145	18	:	:	PUNCT
ajfa-3896	145	19	methodological	methodological	ADJ
ajfa-3896	145	20	barriers	barrier	NOUN
ajfa-3896	145	21	,	,	PUNCT
ajfa-3896	145	22	financial	financial	ADJ
ajfa-3896	145	23	barriers	barrier	NOUN
ajfa-3896	145	24	,	,	PUNCT
ajfa-3896	145	25	government	government	NOUN
ajfa-3896	145	26	barriers	barrier	NOUN
ajfa-3896	145	27	and	and	CCONJ
ajfa-3896	145	28	political	political	ADJ
ajfa-3896	145	29	and	and	CCONJ
ajfa-3896	145	30	public	public	ADJ
ajfa-3896	145	31	service	service	NOUN
ajfa-3896	145	32	barriers	barrier	NOUN
ajfa-3896	145	33	.	.	PUNCT
ajfa-3896	146	1	2.6	2.6	NUM
ajfa-3896	146	2	nigeria	nigeria	PROPN
ajfa-3896	146	3	country	country	PROPN
ajfa-3896	146	4	profile	profile	PROPN
ajfa-3896	146	5	nigeria	nigeria	PROPN
ajfa-3896	146	6	,	,	PUNCT
ajfa-3896	146	7	the	the	DET
ajfa-3896	146	8	study	study	NOUN
ajfa-3896	146	9	area	area	NOUN
ajfa-3896	146	10	covers	cover	VERB
ajfa-3896	146	11	an	an	DET
ajfa-3896	146	12	area	area	NOUN
ajfa-3896	146	13	of	of	ADP
ajfa-3896	146	14	923,768sq	923,768sq	NUM
ajfa-3896	146	15	km	km	NOUN
ajfa-3896	146	16	(	(	PUNCT
ajfa-3896	146	17	356,669sq	356,669sq	NUM
ajfa-3896	146	18	mile	mile	NOUN
ajfa-3896	146	19	)	)	PUNCT
ajfa-3896	146	20	.	.	PUNCT
ajfa-3896	147	1	it	it	PRON
ajfa-3896	147	2	is	be	AUX
ajfa-3896	147	3	bounded	bound	VERB
ajfa-3896	147	4	by	by	ADP
ajfa-3896	147	5	cameroon	cameroon	NOUN
ajfa-3896	147	6	to	to	ADP
ajfa-3896	147	7	the	the	DET
ajfa-3896	147	8	east	east	NOUN
ajfa-3896	147	9	,	,	PUNCT
ajfa-3896	147	10	chad	chad	VERB
ajfa-3896	147	11	to	to	ADP
ajfa-3896	147	12	the	the	DET
ajfa-3896	147	13	northeast	northeast	NOUN
ajfa-3896	147	14	,	,	PUNCT
ajfa-3896	147	15	niger	niger	NOUN
ajfa-3896	147	16	to	to	ADP
ajfa-3896	147	17	the	the	DET
ajfa-3896	147	18	north	north	NOUN
ajfa-3896	147	19	,	,	PUNCT
ajfa-3896	147	20	benin	benin	PROPN
ajfa-3896	147	21	to	to	ADP
ajfa-3896	147	22	the	the	DET
ajfa-3896	147	23	west	west	NOUN
ajfa-3896	147	24	,	,	PUNCT
ajfa-3896	147	25	and	and	CCONJ
ajfa-3896	147	26	gulf	gulf	PROPN
ajfa-3896	147	27	of	of	ADP
ajfa-3896	147	28	guinea	guinea	NOUN
ajfa-3896	147	29	on	on	ADP
ajfa-3896	147	30	the	the	DET
ajfa-3896	147	31	atlantic	atlantic	PROPN
ajfa-3896	147	32	ocean	ocean	NOUN
ajfa-3896	147	33	to	to	ADP
ajfa-3896	147	34	the	the	DET
ajfa-3896	147	35	south	south	NOUN
ajfa-3896	147	36	(	(	PUNCT
ajfa-3896	147	37	ofem	ofem	VERB
ajfa-3896	147	38	,	,	PUNCT
ajfa-3896	147	39	2012	2012	NUM
ajfa-3896	147	40	)	)	PUNCT
ajfa-3896	147	41	.	.	PUNCT
ajfa-3896	148	1	going	go	VERB
ajfa-3896	148	2	by	by	ADP
ajfa-3896	148	3	the	the	DET
ajfa-3896	148	4	most	most	ADV
ajfa-3896	148	5	recent	recent	ADJ
ajfa-3896	148	6	national	national	ADJ
ajfa-3896	148	7	census	census	NOUN
ajfa-3896	148	8	held	hold	VERB
ajfa-3896	148	9	in	in	ADP
ajfa-3896	148	10	2006	2006	NUM
ajfa-3896	148	11	,	,	PUNCT
ajfa-3896	148	12	nigeria	nigeria	PROPN
ajfa-3896	148	13	has	have	VERB
ajfa-3896	148	14	a	a	DET
ajfa-3896	148	15	population	population	NOUN
ajfa-3896	148	16	of	of	ADP
ajfa-3896	148	17	over	over	ADP
ajfa-3896	148	18	140	140	NUM
ajfa-3896	148	19	million	million	NUM
ajfa-3896	148	20	inhabitants	inhabitant	NOUN
ajfa-3896	148	21	out	out	ADP
ajfa-3896	148	22	of	of	ADP
ajfa-3896	148	23	which	which	PRON
ajfa-3896	148	24	about	about	ADP
ajfa-3896	148	25	48	48	NUM
ajfa-3896	148	26	%	%	NOUN
ajfa-3896	148	27	live	live	VERB
ajfa-3896	148	28	in	in	ADP
ajfa-3896	148	29	urban	urban	ADJ
ajfa-3896	148	30	centres	centre	NOUN
ajfa-3896	148	31	.	.	PUNCT
ajfa-3896	149	1	it	it	PRON
ajfa-3896	149	2	is	be	AUX
ajfa-3896	149	3	the	the	DET
ajfa-3896	149	4	most	most	ADV
ajfa-3896	149	5	populated	populated	ADJ
ajfa-3896	149	6	country	country	NOUN
ajfa-3896	149	7	in	in	ADP
ajfa-3896	149	8	africa	africa	PROPN
ajfa-3896	149	9	and	and	CCONJ
ajfa-3896	149	10	accounts	account	VERB
ajfa-3896	149	11	for	for	ADP
ajfa-3896	149	12	more	more	ADJ
ajfa-3896	149	13	than	than	ADP
ajfa-3896	149	14	25	25	NUM
ajfa-3896	149	15	percent	percent	NOUN
ajfa-3896	149	16	of	of	ADP
ajfa-3896	149	17	the	the	DET
ajfa-3896	149	18	population	population	NOUN
ajfa-3896	149	19	of	of	ADP
ajfa-3896	149	20	sub	sub	ADJ
ajfa-3896	149	21	-	-	ADJ
ajfa-3896	149	22	saharan	saharan	ADJ
ajfa-3896	149	23	africa	africa	PROPN
ajfa-3896	149	24	.	.	PUNCT
ajfa-3896	150	1	nigeria	nigeria	PROPN
ajfa-3896	150	2	is	be	AUX
ajfa-3896	150	3	administratively	administratively	ADV
ajfa-3896	150	4	divided	divide	VERB
ajfa-3896	150	5	into	into	ADP
ajfa-3896	150	6	36	36	NUM
ajfa-3896	150	7	states	state	NOUN
ajfa-3896	150	8	and	and	CCONJ
ajfa-3896	150	9	the	the	DET
ajfa-3896	150	10	federal	federal	ADJ
ajfa-3896	150	11	capital	capital	NOUN
ajfa-3896	150	12	territory	territory	NOUN
ajfa-3896	150	13	.	.	PUNCT
ajfa-3896	151	1	nigeria	nigeria	PROPN
ajfa-3896	151	2	practice	practice	VERB
ajfa-3896	151	3	democracy	democracy	NOUN
ajfa-3896	151	4	in	in	ADP
ajfa-3896	151	5	federalism	federalism	NOUN
ajfa-3896	151	6	.	.	PUNCT
ajfa-3896	152	1	the	the	DET
ajfa-3896	152	2	states	state	NOUN
ajfa-3896	152	3	are	be	AUX
ajfa-3896	152	4	further	far	ADV
ajfa-3896	152	5	divided	divide	VERB
ajfa-3896	152	6	into	into	ADP
ajfa-3896	152	7	774	774	NUM
ajfa-3896	152	8	local	local	ADJ
ajfa-3896	152	9	government	government	NOUN
ajfa-3896	152	10	areas	area	NOUN
ajfa-3896	152	11	.	.	PUNCT
ajfa-3896	153	1	between	between	ADP
ajfa-3896	153	2	it	it	PRON
ajfa-3896	153	3	and	and	CCONJ
ajfa-3896	153	4	the	the	DET
ajfa-3896	153	5	republic	republic	NOUN
ajfa-3896	153	6	of	of	ADP
ajfa-3896	153	7	south	south	PROPN
ajfa-3896	153	8	africa	africa	PROPN
ajfa-3896	153	9	they	they	PRON
ajfa-3896	153	10	account	account	VERB
ajfa-3896	153	11	for	for	ADP
ajfa-3896	153	12	more	more	ADJ
ajfa-3896	153	13	than	than	ADP
ajfa-3896	153	14	50	50	NUM
ajfa-3896	153	15	percent	percent	NOUN
ajfa-3896	153	16	of	of	ADP
ajfa-3896	153	17	sub	sub	ADJ
ajfa-3896	153	18	-	-	ADJ
ajfa-3896	153	19	saharan	saharan	ADJ
ajfa-3896	153	20	africa	africa	PROPN
ajfa-3896	153	21	gdp	gdp	PROPN
ajfa-3896	153	22	.	.	PROPN
ajfa-3896	154	1	nigeria	nigeria	PROPN
ajfa-3896	155	1	as	as	ADP
ajfa-3896	155	2	a	a	DET
ajfa-3896	155	3	member	member	NOUN
ajfa-3896	155	4	of	of	ADP
ajfa-3896	155	5	organization	organization	NOUN
ajfa-3896	155	6	of	of	ADP
ajfa-3896	155	7	petroleum	petroleum	NOUN
ajfa-3896	155	8	exporting	export	VERB
ajfa-3896	155	9	countries	country	NOUN
ajfa-3896	155	10	produces	produce	VERB
ajfa-3896	155	11	an	an	DET
ajfa-3896	155	12	average	average	NOUN
ajfa-3896	155	13	of	of	ADP
ajfa-3896	155	14	2.3	2.3	NUM
ajfa-3896	155	15	million	million	NUM
ajfa-3896	155	16	barrels	barrel	NOUN
ajfa-3896	155	17	of	of	ADP
ajfa-3896	155	18	oil	oil	NOUN
ajfa-3896	155	19	per	per	ADP
ajfa-3896	155	20	day	day	NOUN
ajfa-3896	155	21	and	and	CCONJ
ajfa-3896	155	22	it	it	PRON
ajfa-3896	155	23	is	be	AUX
ajfa-3896	155	24	reckoned	reckon	VERB
ajfa-3896	155	25	to	to	PART
ajfa-3896	155	26	be	be	AUX
ajfa-3896	155	27	the	the	DET
ajfa-3896	155	28	sixth	sixth	ADV
ajfa-3896	155	29	largest	large	ADJ
ajfa-3896	155	30	oil	oil	NOUN
ajfa-3896	155	31	producer	producer	NOUN
ajfa-3896	155	32	in	in	ADP
ajfa-3896	155	33	the	the	DET
ajfa-3896	155	34	world	world	NOUN
ajfa-3896	155	35	.	.	PUNCT
ajfa-3896	156	1	asian	asian	ADJ
ajfa-3896	156	2	journal	journal	PROPN
ajfa-3896	156	3	of	of	ADP
ajfa-3896	156	4	finance	finance	PROPN
ajfa-3896	156	5	&	&	CCONJ
ajfa-3896	156	6	accounting	accounting	PROPN
ajfa-3896	156	7	issn	issn	PROPN
ajfa-3896	156	8	1946	1946	NUM
ajfa-3896	156	9	-	-	PUNCT
ajfa-3896	156	10	052x	052x	NOUN
ajfa-3896	156	11	2013	2013	NUM
ajfa-3896	156	12	,	,	PUNCT
ajfa-3896	156	13	vol	vol	NOUN
ajfa-3896	156	14	.	.	PROPN
ajfa-3896	156	15	5	5	NUM
ajfa-3896	156	16	,	,	PUNCT
ajfa-3896	156	17	no	no	INTJ
ajfa-3896	156	18	.	.	NOUN
ajfa-3896	156	19	2	2	NUM
ajfa-3896	156	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-3896	156	21	32	32	NUM
ajfa-3896	156	22	table	table	NOUN
ajfa-3896	156	23	2	2	NUM
ajfa-3896	156	24	.	.	X
ajfa-3896	157	1	nigeria	nigeria	PROPN
ajfa-3896	157	2	key	key	ADJ
ajfa-3896	157	3	macroeconomic	macroeconomic	ADJ
ajfa-3896	157	4	indications	indication	NOUN
ajfa-3896	157	5	(	(	PUNCT
ajfa-3896	157	6	growth	growth	NOUN
ajfa-3896	157	7	rates	rate	NOUN
ajfa-3896	157	8	):	):	PUNCT
ajfa-3896	157	9	the	the	DET
ajfa-3896	157	10	variance	variance	NOUN
ajfa-3896	157	11	level	level	NOUN
ajfa-3896	157	12	variable	variable	NOUN
ajfa-3896	157	13	/	/	SYM
ajfa-3896	157	14	year	year	NOUN
ajfa-3896	157	15	2006	2006	NUM
ajfa-3896	157	16	2007	2007	NUM
ajfa-3896	157	17	2008	2008	NUM
ajfa-3896	157	18	2009	2009	NUM
ajfa-3896	157	19	2010	2010	NUM
ajfa-3896	157	20	inflation	inflation	NOUN
ajfa-3896	157	21	actual	actual	ADJ
ajfa-3896	157	22	8.55	8.55	NUM
ajfa-3896	157	23	6.56	6.56	NUM
ajfa-3896	157	24	15.06	15.06	NUM
ajfa-3896	157	25	13.93	13.93	NUM
ajfa-3896	157	26	11.80	11.80	NUM
ajfa-3896	157	27	target	target	NOUN
ajfa-3896	157	28	9.00	9.00	NUM
ajfa-3896	157	29	9.00	9.00	NUM
ajfa-3896	157	30	9.00	9.00	NUM
ajfa-3896	157	31	9.00	9.00	NUM
ajfa-3896	157	32	11.20	11.20	NUM
ajfa-3896	157	33	variance	variance	NOUN
ajfa-3896	157	34	0.45	0.45	NUM
ajfa-3896	157	35	2.44	2.44	NUM
ajfa-3896	157	36	-6.06	-6.06	NUM
ajfa-3896	157	37	-4.93	-4.93	NUM
ajfa-3896	157	38	-0.6	-0.6	X
ajfa-3896	157	39	real	real	ADJ
ajfa-3896	157	40	gdp	gdp	NOUN
ajfa-3896	157	41	actual	actual	ADJ
ajfa-3896	157	42	6.03	6.03	NUM
ajfa-3896	157	43	6.45	6.45	NUM
ajfa-3896	157	44	5.98	5.98	NUM
ajfa-3896	157	45	6.96	6.96	NUM
ajfa-3896	157	46	7.87	7.87	NUM
ajfa-3896	157	47	target	target	NOUN
ajfa-3896	157	48	7.00	7.00	NUM
ajfa-3896	157	49	10.00	10.00	NUM
ajfa-3896	157	50	7.50	7.50	NUM
ajfa-3896	157	51	5.00	5.00	NUM
ajfa-3896	157	52	6.10	6.10	NUM
ajfa-3896	157	53	variance	variance	NOUN
ajfa-3896	157	54	-0.97	-0.97	NOUN
ajfa-3896	157	55	-3.55	-3.55	NOUN
ajfa-3896	157	56	-1.52	-1.52	NUM
ajfa-3896	157	57	1.96	1.96	NUM
ajfa-3896	157	58	1.77	1.77	NUM
ajfa-3896	157	59	m1	m1	NOUN
ajfa-3896	157	60	actual	actual	ADJ
ajfa-3896	157	61	32.18	32.18	NUM
ajfa-3896	157	62	37.63	37.63	NUM
ajfa-3896	157	63	56.07	56.07	NUM
ajfa-3896	157	64	2.41	2.41	NUM
ajfa-3896	157	65	11.05	11.05	NUM
ajfa-3896	157	66	target	target	NOUN
ajfa-3896	157	67	32.20	32.20	NUM
ajfa-3896	157	68	22.40	22.40	NUM
ajfa-3896	157	69	variance	variance	NOUN
ajfa-3896	157	70	-29.79	-29.79	ADP
ajfa-3896	157	71	-11.35	-11.35	NOUN
ajfa-3896	157	72	source	source	NOUN
ajfa-3896	157	73	:	:	PUNCT
ajfa-3896	157	74	sheriffdeen	sheriffdeen	PROPN
ajfa-3896	157	75	(	(	PUNCT
ajfa-3896	157	76	2012	2012	NUM
ajfa-3896	157	77	)	)	PUNCT
ajfa-3896	157	78	3	3	NUM
ajfa-3896	157	79	.	.	X
ajfa-3896	157	80	methodology	methodology	NOUN
ajfa-3896	157	81	the	the	DET
ajfa-3896	157	82	objective	objective	NOUN
ajfa-3896	157	83	of	of	ADP
ajfa-3896	157	84	this	this	DET
ajfa-3896	157	85	study	study	NOUN
ajfa-3896	157	86	is	be	AUX
ajfa-3896	157	87	to	to	PART
ajfa-3896	157	88	investigate	investigate	VERB
ajfa-3896	157	89	the	the	DET
ajfa-3896	157	90	relationship	relationship	NOUN
ajfa-3896	157	91	between	between	ADP
ajfa-3896	157	92	budget	budget	NOUN
ajfa-3896	157	93	performance	performance	NOUN
ajfa-3896	157	94	and	and	CCONJ
ajfa-3896	157	95	national	national	ADJ
ajfa-3896	157	96	debt	debt	NOUN
ajfa-3896	157	97	as	as	ADP
ajfa-3896	157	98	measures	measure	NOUN
ajfa-3896	157	99	of	of	ADP
ajfa-3896	157	100	public	public	ADJ
ajfa-3896	157	101	sector	sector	NOUN
ajfa-3896	157	102	performance	performance	NOUN
ajfa-3896	157	103	.	.	PUNCT
ajfa-3896	158	1	the	the	DET
ajfa-3896	158	2	period	period	NOUN
ajfa-3896	158	3	of	of	ADP
ajfa-3896	158	4	study	study	NOUN
ajfa-3896	158	5	spans	span	NOUN
ajfa-3896	158	6	from	from	ADP
ajfa-3896	158	7	1960	1960	NUM
ajfa-3896	158	8	–	–	PUNCT
ajfa-3896	158	9	2010	2010	NUM
ajfa-3896	158	10	.	.	PUNCT
ajfa-3896	159	1	the	the	DET
ajfa-3896	159	2	data	datum	NOUN
ajfa-3896	159	3	collected	collect	VERB
ajfa-3896	159	4	are	be	AUX
ajfa-3896	159	5	subjected	subject	VERB
ajfa-3896	159	6	to	to	PART
ajfa-3896	159	7	regression	regression	VERB
ajfa-3896	159	8	analysis	analysis	NOUN
ajfa-3896	159	9	labeling	labeling	NOUN
ajfa-3896	159	10	budget	budget	NOUN
ajfa-3896	159	11	performance	performance	NOUN
ajfa-3896	159	12	as	as	ADP
ajfa-3896	159	13	the	the	DET
ajfa-3896	159	14	independent	independent	ADJ
ajfa-3896	159	15	variable	variable	NOUN
ajfa-3896	159	16	and	and	CCONJ
ajfa-3896	159	17	national	national	ADJ
ajfa-3896	159	18	debt	debt	NOUN
ajfa-3896	159	19	(	(	PUNCT
ajfa-3896	159	20	including	include	VERB
ajfa-3896	159	21	domestic	domestic	ADJ
ajfa-3896	159	22	and	and	CCONJ
ajfa-3896	159	23	external	external	ADJ
ajfa-3896	159	24	debt	debt	NOUN
ajfa-3896	159	25	)	)	PUNCT
ajfa-3896	159	26	as	as	ADP
ajfa-3896	159	27	the	the	DET
ajfa-3896	159	28	dependent	dependent	ADJ
ajfa-3896	159	29	variables	variable	NOUN
ajfa-3896	159	30	.	.	PUNCT
ajfa-3896	160	1	the	the	DET
ajfa-3896	160	2	augmented	augment	VERB
ajfa-3896	160	3	dickey	dickey	PROPN
ajfa-3896	160	4	-	-	PUNCT
ajfa-3896	160	5	fuller	full	ADJ
ajfa-3896	160	6	tests	test	NOUN
ajfa-3896	160	7	equation	equation	NOUN
ajfa-3896	160	8	was	be	AUX
ajfa-3896	160	9	employed	employ	VERB
ajfa-3896	160	10	to	to	PART
ajfa-3896	160	11	perform	perform	VERB
ajfa-3896	160	12	unit	unit	NOUN
ajfa-3896	160	13	root	root	NOUN
ajfa-3896	160	14	tests	test	NOUN
ajfa-3896	160	15	for	for	ADP
ajfa-3896	160	16	stationary	stationary	ADJ
ajfa-3896	160	17	and	and	CCONJ
ajfa-3896	160	18	cointegration	cointegration	NOUN
ajfa-3896	160	19	tests	test	NOUN
ajfa-3896	160	20	.	.	PUNCT
ajfa-3896	161	1	a	a	DET
ajfa-3896	161	2	comparative	comparative	ADJ
ajfa-3896	161	3	descriptive	descriptive	ADJ
ajfa-3896	161	4	analysis	analysis	NOUN
ajfa-3896	161	5	of	of	ADP
ajfa-3896	161	6	cross	cross	NOUN
ajfa-3896	161	7	country	country	NOUN
ajfa-3896	161	8	ratio	ratio	NOUN
ajfa-3896	161	9	of	of	ADP
ajfa-3896	161	10	debt	debt	NOUN
ajfa-3896	161	11	to	to	ADP
ajfa-3896	161	12	gdp	gdp	NOUN
ajfa-3896	161	13	is	be	AUX
ajfa-3896	161	14	equally	equally	ADV
ajfa-3896	161	15	provided	provide	VERB
ajfa-3896	161	16	.	.	PUNCT
ajfa-3896	162	1	4	4	X
ajfa-3896	162	2	.	.	X
ajfa-3896	162	3	data	datum	NOUN
ajfa-3896	162	4	presentation	presentation	NOUN
ajfa-3896	162	5	,	,	PUNCT
ajfa-3896	162	6	analysis	analysis	NOUN
ajfa-3896	162	7	and	and	CCONJ
ajfa-3896	162	8	interpretation	interpretation	NOUN
ajfa-3896	162	9	in	in	ADP
ajfa-3896	162	10	analyzing	analyze	VERB
ajfa-3896	162	11	the	the	DET
ajfa-3896	162	12	data	datum	NOUN
ajfa-3896	162	13	three	three	NUM
ajfa-3896	162	14	equations	equation	NOUN
ajfa-3896	162	15	were	be	AUX
ajfa-3896	162	16	formulated	formulate	VERB
ajfa-3896	162	17	having	have	VERB
ajfa-3896	162	18	budget	budget	NOUN
ajfa-3896	162	19	performance	performance	NOUN
ajfa-3896	162	20	as	as	ADP
ajfa-3896	162	21	the	the	DET
ajfa-3896	162	22	independent	independent	ADJ
ajfa-3896	162	23	variables	variable	NOUN
ajfa-3896	162	24	in	in	ADP
ajfa-3896	162	25	the	the	DET
ajfa-3896	162	26	three	three	NUM
ajfa-3896	162	27	equations	equation	NOUN
ajfa-3896	162	28	and	and	CCONJ
ajfa-3896	162	29	domestic	domestic	ADJ
ajfa-3896	162	30	debt	debt	NOUN
ajfa-3896	162	31	,	,	PUNCT
ajfa-3896	162	32	external	external	ADJ
ajfa-3896	162	33	debt	debt	NOUN
ajfa-3896	162	34	and	and	CCONJ
ajfa-3896	162	35	total	total	ADJ
ajfa-3896	162	36	national	national	ADJ
ajfa-3896	162	37	debt	debt	NOUN
ajfa-3896	162	38	as	as	ADP
ajfa-3896	162	39	the	the	DET
ajfa-3896	162	40	dependent	dependent	ADJ
ajfa-3896	162	41	variables	variable	NOUN
ajfa-3896	162	42	in	in	ADP
ajfa-3896	162	43	these	these	DET
ajfa-3896	162	44	equations	equation	NOUN
ajfa-3896	162	45	.	.	PUNCT
ajfa-3896	163	1	thus	thus	ADV
ajfa-3896	163	2	these	these	DET
ajfa-3896	163	3	three	three	NUM
ajfa-3896	163	4	equations	equation	NOUN
ajfa-3896	163	5	are	be	AUX
ajfa-3896	163	6	named	name	VERB
ajfa-3896	163	7	domestic	domestic	ADJ
ajfa-3896	163	8	debt	debt	NOUN
ajfa-3896	163	9	(	(	PUNCT
ajfa-3896	163	10	dd	dd	NOUN
ajfa-3896	163	11	)	)	PUNCT
ajfa-3896	163	12	,	,	PUNCT
ajfa-3896	163	13	external	external	ADJ
ajfa-3896	163	14	debt	debt	NOUN
ajfa-3896	163	15	(	(	PUNCT
ajfa-3896	163	16	ex	ex	NOUN
ajfa-3896	163	17	)	)	PUNCT
ajfa-3896	163	18	and	and	CCONJ
ajfa-3896	163	19	total	total	ADJ
ajfa-3896	163	20	debt	debt	NOUN
ajfa-3896	163	21	(	(	PUNCT
ajfa-3896	163	22	td	td	NOUN
ajfa-3896	163	23	)	)	PUNCT
ajfa-3896	163	24	models	model	NOUN
ajfa-3896	163	25	.	.	PUNCT
ajfa-3896	164	1	4.1	4.1	NUM
ajfa-3896	164	2	regression	regression	NOUN
ajfa-3896	164	3	analysis	analysis	NOUN
ajfa-3896	164	4	for	for	ADP
ajfa-3896	164	5	domestic	domestic	ADJ
ajfa-3896	164	6	debt	debt	NOUN
ajfa-3896	164	7	the	the	DET
ajfa-3896	164	8	regression	regression	NOUN
ajfa-3896	164	9	equation	equation	NOUN
ajfa-3896	164	10	is	be	AUX
ajfa-3896	164	11	domestic	domestic	ADJ
ajfa-3896	164	12	debt	debt	NOUN
ajfa-3896	164	13	=	=	SYM
ajfa-3896	164	14	177280.9	177280.9	NUM
ajfa-3896	164	15	–	–	PUNCT
ajfa-3896	164	16	4.0715	4.0715	NUM
ajfa-3896	164	17	surp	surp	NOUN
ajfa-3896	164	18	/	/	SYM
ajfa-3896	164	19	deficit	deficit	NOUN
ajfa-3896	164	20	dependent	dependent	ADJ
ajfa-3896	164	21	variable	variable	NOUN
ajfa-3896	164	22	:	:	PUNCT
ajfa-3896	164	23	dd	dd	NOUN
ajfa-3896	164	24	method	method	NOUN
ajfa-3896	164	25	:	:	PUNCT
ajfa-3896	164	26	least	least	ADJ
ajfa-3896	164	27	squares	square	NOUN
ajfa-3896	164	28	date	date	NOUN
ajfa-3896	164	29	:	:	PUNCT
ajfa-3896	164	30	07/19/13	07/19/13	PROPN
ajfa-3896	164	31	time	time	NOUN
ajfa-3896	164	32	:	:	PUNCT
ajfa-3896	164	33	16:45	16:45	NUM
ajfa-3896	164	34	sample	sample	NOUN
ajfa-3896	164	35	:	:	PUNCT
ajfa-3896	164	36	1961	1961	NUM
ajfa-3896	164	37	2010	2010	NUM
ajfa-3896	164	38	included	include	VERB
ajfa-3896	164	39	observations	observation	NOUN
ajfa-3896	164	40	:	:	PUNCT
ajfa-3896	164	41	50	50	NUM
ajfa-3896	164	42	asian	asian	ADJ
ajfa-3896	164	43	journal	journal	NOUN
ajfa-3896	164	44	of	of	ADP
ajfa-3896	164	45	finance	finance	PROPN
ajfa-3896	164	46	&	&	CCONJ
ajfa-3896	164	47	accounting	accounting	PROPN
ajfa-3896	164	48	issn	issn	PROPN
ajfa-3896	164	49	1946	1946	NUM
ajfa-3896	164	50	-	-	PUNCT
ajfa-3896	164	51	052x	052x	NOUN
ajfa-3896	164	52	2013	2013	NUM
ajfa-3896	164	53	,	,	PUNCT
ajfa-3896	164	54	vol	vol	NOUN
ajfa-3896	164	55	.	.	PROPN
ajfa-3896	164	56	5	5	NUM
ajfa-3896	164	57	,	,	PUNCT
ajfa-3896	164	58	no	no	INTJ
ajfa-3896	164	59	.	.	NOUN
ajfa-3896	164	60	2	2	NUM
ajfa-3896	164	61	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-3896	164	62	33	33	NUM
ajfa-3896	164	63	variable	variable	ADJ
ajfa-3896	164	64	coefficient	coefficient	NOUN
ajfa-3896	164	65	std	std	NOUN
ajfa-3896	164	66	.	.	NOUN
ajfa-3896	164	67	error	error	NOUN
ajfa-3896	164	68	t	t	NOUN
ajfa-3896	164	69	-	-	PUNCT
ajfa-3896	164	70	statistic	statistic	NOUN
ajfa-3896	164	71	prob	prob	NOUN
ajfa-3896	164	72	.	.	PUNCT
ajfa-3896	165	1	c	c	PROPN
ajfa-3896	165	2	177280.9	177280.9	NUM
ajfa-3896	165	3	70778.52	70778.52	NUM
ajfa-3896	165	4	2.504727	2.504727	NUM
ajfa-3896	165	5	0.0157	0.0157	NUM
ajfa-3896	165	6	bp	bp	PROPN
ajfa-3896	165	7	-4.071474	-4.071474	NOUN
ajfa-3896	166	1	0.332018	0.332018	NUM
ajfa-3896	166	2	-12.26282	-12.26282	NUM
ajfa-3896	166	3	0.0000	0.0000	NUM
ajfa-3896	166	4	r	r	NOUN
ajfa-3896	166	5	-	-	PUNCT
ajfa-3896	166	6	squared	square	VERB
ajfa-3896	166	7	0.758036	0.758036	NUM
ajfa-3896	166	8	mean	mean	NOUN
ajfa-3896	166	9	dependent	dependent	ADJ
ajfa-3896	166	10	var	var	NOUN
ajfa-3896	166	11	508840.8	508840.8	NUM
ajfa-3896	166	12	adjusted	adjust	VERB
ajfa-3896	166	13	r	r	NOUN
ajfa-3896	166	14	-	-	PUNCT
ajfa-3896	166	15	squared	square	VERB
ajfa-3896	166	16	0.752995	0.752995	NUM
ajfa-3896	166	17	s.d	s.d	PROPN
ajfa-3896	166	18	.	.	PUNCT
ajfa-3896	167	1	dependent	dependent	ADJ
ajfa-3896	167	2	var	var	PROPN
ajfa-3896	167	3	930638.3	930638.3	NUM
ajfa-3896	167	4	s.e	s.e	PROPN
ajfa-3896	167	5	.	.	PROPN
ajfa-3896	167	6	of	of	ADP
ajfa-3896	167	7	regression	regression	NOUN
ajfa-3896	167	8	462523.3	462523.3	NUM
ajfa-3896	167	9	akaike	akaike	ADJ
ajfa-3896	167	10	info	info	NOUN
ajfa-3896	167	11	criterion	criterion	NOUN
ajfa-3896	167	12	28.96596	28.96596	NUM
ajfa-3896	167	13	sum	sum	NOUN
ajfa-3896	167	14	squared	square	VERB
ajfa-3896	167	15	resid	resid	NOUN
ajfa-3896	167	16	1.03e+13	1.03e+13	NUM
ajfa-3896	167	17	schwarz	schwarz	PROPN
ajfa-3896	167	18	criterion	criterion	NOUN
ajfa-3896	167	19	29.04244	29.04244	NUM
ajfa-3896	167	20	log	log	PROPN
ajfa-3896	167	21	likelihood	likelihood	NOUN
ajfa-3896	167	22	-722.1490	-722.1490	PROPN
ajfa-3896	167	23	hannan	hannan	PROPN
ajfa-3896	167	24	-	-	PUNCT
ajfa-3896	167	25	quinn	quinn	PROPN
ajfa-3896	167	26	criter	criter	NOUN
ajfa-3896	167	27	.	.	PUNCT
ajfa-3896	168	1	28.99508	28.99508	NUM
ajfa-3896	168	2	f	f	X
ajfa-3896	168	3	-	-	PUNCT
ajfa-3896	168	4	statistic	statistic	ADJ
ajfa-3896	168	5	150.3767	150.3767	NUM
ajfa-3896	168	6	durbin	durbin	ADJ
ajfa-3896	168	7	-	-	PUNCT
ajfa-3896	168	8	watson	watson	NOUN
ajfa-3896	168	9	stat	stat	NOUN
ajfa-3896	168	10	0.706773	0.706773	NUM
ajfa-3896	168	11	prob(f	prob(f	NOUN
ajfa-3896	168	12	-	-	PUNCT
ajfa-3896	168	13	statistic	statistic	NOUN
ajfa-3896	168	14	)	)	PUNCT
ajfa-3896	168	15	0.000000	0.000000	NUM
ajfa-3896	168	16	the	the	DET
ajfa-3896	168	17	estimated	estimate	VERB
ajfa-3896	168	18	coefficient	coefficient	NOUN
ajfa-3896	168	19	b1	b1	PROPN
ajfa-3896	168	20	,	,	PUNCT
ajfa-3896	168	21	the	the	DET
ajfa-3896	168	22	intercept	intercept	NOUN
ajfa-3896	168	23	in	in	ADP
ajfa-3896	168	24	our	our	PRON
ajfa-3896	168	25	domestic	domestic	ADJ
ajfa-3896	168	26	debt	debt	NOUN
ajfa-3896	168	27	model	model	NOUN
ajfa-3896	168	28	is	be	AUX
ajfa-3896	168	29	recorded	record	VERB
ajfa-3896	168	30	as	as	ADP
ajfa-3896	168	31	the	the	DET
ajfa-3896	168	32	coefficient	coefficient	NOUN
ajfa-3896	168	33	on	on	ADP
ajfa-3896	168	34	the	the	DET
ajfa-3896	168	35	variable	variable	ADJ
ajfa-3896	168	36	c	c	NOUN
ajfa-3896	168	37	in	in	ADP
ajfa-3896	168	38	this	this	DET
ajfa-3896	168	39	study	study	NOUN
ajfa-3896	168	40	.	.	PUNCT
ajfa-3896	169	1	c	c	PROPN
ajfa-3896	169	2	is	be	AUX
ajfa-3896	169	3	the	the	DET
ajfa-3896	169	4	term	term	NOUN
ajfa-3896	169	5	for	for	ADP
ajfa-3896	169	6	constant	constant	ADJ
ajfa-3896	169	7	in	in	ADP
ajfa-3896	169	8	a	a	DET
ajfa-3896	169	9	regression	regression	NOUN
ajfa-3896	169	10	model	model	NOUN
ajfa-3896	169	11	.	.	PUNCT
ajfa-3896	170	1	results	result	NOUN
ajfa-3896	170	2	show	show	VERB
ajfa-3896	170	3	b1	b1	NOUN
ajfa-3896	170	4	=	=	SYM
ajfa-3896	170	5	177280.9	177280.9	NUM
ajfa-3896	170	6	.	.	PUNCT
ajfa-3896	171	1	the	the	DET
ajfa-3896	171	2	estimated	estimate	VERB
ajfa-3896	171	3	value	value	NOUN
ajfa-3896	171	4	of	of	ADP
ajfa-3896	171	5	the	the	DET
ajfa-3896	171	6	slope	slope	NOUN
ajfa-3896	171	7	coefficient	coefficient	NOUN
ajfa-3896	171	8	on	on	ADP
ajfa-3896	171	9	the	the	DET
ajfa-3896	171	10	variable	variable	ADJ
ajfa-3896	171	11	annual	annual	ADJ
ajfa-3896	171	12	budget	budget	NOUN
ajfa-3896	171	13	performance	performance	NOUN
ajfa-3896	171	14	(	(	PUNCT
ajfa-3896	171	15	x	x	X
ajfa-3896	171	16	)	)	PUNCT
ajfa-3896	171	17	is	be	AUX
ajfa-3896	171	18	b2	b2	NOUN
ajfa-3896	171	19	=	=	NOUN
ajfa-3896	171	20	-4.0715	-4.0715	NOUN
ajfa-3896	171	21	.	.	PUNCT
ajfa-3896	172	1	the	the	DET
ajfa-3896	172	2	interpretation	interpretation	NOUN
ajfa-3896	172	3	of	of	ADP
ajfa-3896	172	4	b2	b2	NOUN
ajfa-3896	172	5	is	be	AUX
ajfa-3896	172	6	:	:	PUNCT
ajfa-3896	172	7	for	for	SCONJ
ajfa-3896	172	8	every	every	DET
ajfa-3896	172	9	n4.0715	n4.0715	PROPN
ajfa-3896	172	10	budget	budget	NOUN
ajfa-3896	172	11	deficit	deficit	NOUN
ajfa-3896	172	12	this	this	DET
ajfa-3896	172	13	study	study	NOUN
ajfa-3896	172	14	estimates	estimate	VERB
ajfa-3896	172	15	that	that	SCONJ
ajfa-3896	172	16	there	there	PRON
ajfa-3896	172	17	is	be	VERB
ajfa-3896	172	18	about	about	ADP
ajfa-3896	172	19	a	a	DET
ajfa-3896	172	20	n100	n100	PROPN
ajfa-3896	172	21	increase	increase	NOUN
ajfa-3896	172	22	in	in	ADP
ajfa-3896	172	23	domestic	domestic	ADJ
ajfa-3896	172	24	debt	debt	NOUN
ajfa-3896	172	25	,	,	PUNCT
ajfa-3896	172	26	holding	hold	VERB
ajfa-3896	172	27	all	all	DET
ajfa-3896	172	28	other	other	ADJ
ajfa-3896	172	29	factors	factor	NOUN
ajfa-3896	172	30	.	.	PUNCT
ajfa-3896	173	1	-2,000,000	-2,000,000	PUNCT
ajfa-3896	174	1	-1,000,000	-1,000,000	NOUN
ajfa-3896	174	2	0	0	NUM
ajfa-3896	174	3	1,000,000	1,000,000	NUM
ajfa-3896	174	4	2,000,000	2,000,000	NUM
ajfa-3896	174	5	3,000,000	3,000,000	NUM
ajfa-3896	174	6	4,000,000	4,000,000	NUM
ajfa-3896	174	7	5,000,000	5,000,000	NUM
ajfa-3896	174	8	1965	1965	NUM
ajfa-3896	174	9	1970	1970	NUM
ajfa-3896	174	10	1975	1975	NUM
ajfa-3896	174	11	1980	1980	NUM
ajfa-3896	174	12	1985	1985	NUM
ajfa-3896	174	13	1990	1990	NUM
ajfa-3896	174	14	1995	1995	NUM
ajfa-3896	174	15	2000	2000	NUM
ajfa-3896	174	16	2005	2005	NUM
ajfa-3896	174	17	2010	2010	NUM
ajfa-3896	174	18	bp	bp	PROPN
ajfa-3896	174	19	dd	dd	PROPN
ajfa-3896	174	20	figure	figure	NOUN
ajfa-3896	174	21	1	1	NUM
ajfa-3896	174	22	.	.	PUNCT
ajfa-3896	174	23	domestic	domestic	ADJ
ajfa-3896	174	24	debt	debt	NOUN
ajfa-3896	174	25	model	model	NOUN
ajfa-3896	174	26	graph	graph	NOUN
ajfa-3896	174	27	4.2	4.2	NUM
ajfa-3896	174	28	regression	regression	NOUN
ajfa-3896	174	29	analysis	analysis	NOUN
ajfa-3896	174	30	for	for	ADP
ajfa-3896	174	31	external	external	ADJ
ajfa-3896	174	32	debt	debt	NOUN
ajfa-3896	174	33	the	the	DET
ajfa-3896	174	34	regression	regression	NOUN
ajfa-3896	174	35	equation	equation	NOUN
ajfa-3896	174	36	is	be	AUX
ajfa-3896	174	37	external	external	ADJ
ajfa-3896	174	38	debt	debt	NOUN
ajfa-3896	174	39	=	=	SYM
ajfa-3896	174	40	493244.5	493244.5	NUM
ajfa-3896	174	41	–	–	PUNCT
ajfa-3896	174	42	2.0719	2.0719	NUM
ajfa-3896	174	43	surp	surp	NOUN
ajfa-3896	174	44	/	/	SYM
ajfa-3896	174	45	deficit	deficit	NOUN
ajfa-3896	174	46	asian	asian	ADJ
ajfa-3896	174	47	journal	journal	NOUN
ajfa-3896	174	48	of	of	ADP
ajfa-3896	174	49	finance	finance	PROPN
ajfa-3896	174	50	&	&	CCONJ
ajfa-3896	174	51	accounting	accounting	PROPN
ajfa-3896	174	52	issn	issn	PROPN
ajfa-3896	174	53	1946	1946	NUM
ajfa-3896	174	54	-	-	PUNCT
ajfa-3896	174	55	052x	052x	NOUN
ajfa-3896	174	56	2013	2013	NUM
ajfa-3896	174	57	,	,	PUNCT
ajfa-3896	174	58	vol	vol	NOUN
ajfa-3896	174	59	.	.	PROPN
ajfa-3896	174	60	5	5	NUM
ajfa-3896	174	61	,	,	PUNCT
ajfa-3896	174	62	no	no	INTJ
ajfa-3896	174	63	.	.	NOUN
ajfa-3896	174	64	2	2	NUM
ajfa-3896	174	65	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-3896	174	66	34	34	NUM
ajfa-3896	174	67	dependent	dependent	ADJ
ajfa-3896	174	68	variable	variable	NOUN
ajfa-3896	174	69	:	:	PUNCT
ajfa-3896	174	70	ed	ed	NOUN
ajfa-3896	174	71	method	method	NOUN
ajfa-3896	174	72	:	:	PUNCT
ajfa-3896	174	73	least	least	ADJ
ajfa-3896	174	74	squares	square	NOUN
ajfa-3896	174	75	date	date	NOUN
ajfa-3896	174	76	:	:	PUNCT
ajfa-3896	174	77	07/19/13	07/19/13	PROPN
ajfa-3896	174	78	time	time	NOUN
ajfa-3896	174	79	:	:	PUNCT
ajfa-3896	174	80	16:46	16:46	NUM
ajfa-3896	174	81	sample	sample	NOUN
ajfa-3896	174	82	:	:	PUNCT
ajfa-3896	174	83	1961	1961	NUM
ajfa-3896	174	84	2010	2010	NUM
ajfa-3896	174	85	included	include	VERB
ajfa-3896	174	86	observations	observation	NOUN
ajfa-3896	174	87	:	:	PUNCT
ajfa-3896	174	88	50	50	NUM
ajfa-3896	174	89	variable	variable	ADJ
ajfa-3896	174	90	coefficient	coefficient	NOUN
ajfa-3896	174	91	std	std	NOUN
ajfa-3896	174	92	.	.	NOUN
ajfa-3896	174	93	error	error	NOUN
ajfa-3896	174	94	t	t	NOUN
ajfa-3896	174	95	-	-	PUNCT
ajfa-3896	174	96	statistic	statistic	NOUN
ajfa-3896	174	97	prob	prob	NOUN
ajfa-3896	174	98	.	.	PUNCT
ajfa-3896	175	1	c	c	PROPN
ajfa-3896	176	1	493244.5	493244.5	NUM
ajfa-3896	176	2	181195.1	181195.1	NUM
ajfa-3896	176	3	2.722174	2.722174	NUM
ajfa-3896	176	4	0.0090	0.0090	NUM
ajfa-3896	176	5	bp	bp	PROPN
ajfa-3896	176	6	-2.071900	-2.071900	PROPN
ajfa-3896	176	7	0.849975	0.849975	PROPN
ajfa-3896	176	8	-2.437599	-2.437599	VERB
ajfa-3896	176	9	0.0185	0.0185	NUM
ajfa-3896	176	10	r	r	NOUN
ajfa-3896	176	11	-	-	PUNCT
ajfa-3896	176	12	squared	square	VERB
ajfa-3896	176	13	0.110154	0.110154	NUM
ajfa-3896	176	14	mean	mean	NOUN
ajfa-3896	176	15	dependent	dependent	ADJ
ajfa-3896	176	16	var	var	NOUN
ajfa-3896	176	17	661969.3	661969.3	NUM
ajfa-3896	176	18	adjusted	adjusted	ADJ
ajfa-3896	176	19	r	r	NOUN
ajfa-3896	176	20	-	-	PUNCT
ajfa-3896	176	21	squared	square	VERB
ajfa-3896	176	22	0.091615	0.091615	NUM
ajfa-3896	176	23	s.d	s.d	PROPN
ajfa-3896	176	24	.	.	PUNCT
ajfa-3896	176	25	dependent	dependent	ADJ
ajfa-3896	176	26	var	var	NOUN
ajfa-3896	176	27	1242349	1242349	NUM
ajfa-3896	176	28	.	.	PUNCT
ajfa-3896	177	1	s.e	s.e	PROPN
ajfa-3896	177	2	.	.	PROPN
ajfa-3896	177	3	of	of	ADP
ajfa-3896	177	4	regression	regression	NOUN
ajfa-3896	177	5	1184073	1184073	NUM
ajfa-3896	177	6	.	.	PUNCT
ajfa-3896	178	1	akaike	akaike	ADJ
ajfa-3896	178	2	info	info	NOUN
ajfa-3896	178	3	criterion	criterion	NOUN
ajfa-3896	178	4	30.84600	30.84600	NUM
ajfa-3896	178	5	sum	sum	NOUN
ajfa-3896	178	6	squared	square	VERB
ajfa-3896	178	7	resid	resid	NOUN
ajfa-3896	178	8	6.73e+13	6.73e+13	NUM
ajfa-3896	178	9	schwarz	schwarz	PROPN
ajfa-3896	178	10	criterion	criterion	NOUN
ajfa-3896	178	11	30.92248	30.92248	NUM
ajfa-3896	178	12	log	log	NOUN
ajfa-3896	178	13	likelihood	likelihood	NOUN
ajfa-3896	178	14	-769.1499	-769.1499	PROPN
ajfa-3896	178	15	hannan	hannan	PROPN
ajfa-3896	178	16	-	-	PUNCT
ajfa-3896	178	17	quinn	quinn	PROPN
ajfa-3896	178	18	criter	criter	NOUN
ajfa-3896	178	19	.	.	PUNCT
ajfa-3896	179	1	30.87512	30.87512	NUM
ajfa-3896	179	2	f	f	X
ajfa-3896	179	3	-	-	PUNCT
ajfa-3896	179	4	statistic	statistic	ADJ
ajfa-3896	179	5	5.941891	5.941891	NUM
ajfa-3896	179	6	durbin	durbin	ADJ
ajfa-3896	179	7	-	-	PUNCT
ajfa-3896	179	8	watson	watson	NOUN
ajfa-3896	179	9	stat	stat	PROPN
ajfa-3896	179	10	0.245478	0.245478	NUM
ajfa-3896	179	11	prob(f	prob(f	NOUN
ajfa-3896	179	12	-	-	PUNCT
ajfa-3896	179	13	statistic	statistic	NOUN
ajfa-3896	179	14	)	)	PUNCT
ajfa-3896	179	15	0.018540	0.018540	NUM
ajfa-3896	179	16	equally	equally	ADV
ajfa-3896	179	17	,	,	PUNCT
ajfa-3896	179	18	results	result	NOUN
ajfa-3896	179	19	show	show	VERB
ajfa-3896	179	20	b1	b1	NOUN
ajfa-3896	179	21	=	=	SYM
ajfa-3896	179	22	493244.5	493244.5	NUM
ajfa-3896	179	23	.	.	PUNCT
ajfa-3896	180	1	the	the	DET
ajfa-3896	180	2	estimated	estimate	VERB
ajfa-3896	180	3	value	value	NOUN
ajfa-3896	180	4	of	of	ADP
ajfa-3896	180	5	the	the	DET
ajfa-3896	180	6	slope	slope	NOUN
ajfa-3896	180	7	coefficient	coefficient	NOUN
ajfa-3896	180	8	on	on	ADP
ajfa-3896	180	9	the	the	DET
ajfa-3896	180	10	variable	variable	ADJ
ajfa-3896	180	11	annual	annual	ADJ
ajfa-3896	180	12	budget	budget	NOUN
ajfa-3896	180	13	performance	performance	NOUN
ajfa-3896	180	14	(	(	PUNCT
ajfa-3896	180	15	x	x	X
ajfa-3896	180	16	)	)	PUNCT
ajfa-3896	180	17	is	be	AUX
ajfa-3896	180	18	b2	b2	NOUN
ajfa-3896	180	19	=	=	SYM
ajfa-3896	180	20	-2.0719	-2.0719	PROPN
ajfa-3896	180	21	.	.	PUNCT
ajfa-3896	181	1	the	the	DET
ajfa-3896	181	2	interpretation	interpretation	NOUN
ajfa-3896	181	3	of	of	ADP
ajfa-3896	181	4	b2	b2	NOUN
ajfa-3896	181	5	is	be	AUX
ajfa-3896	181	6	:	:	PUNCT
ajfa-3896	181	7	each	each	DET
ajfa-3896	181	8	time	time	NOUN
ajfa-3896	181	9	government	government	NOUN
ajfa-3896	181	10	expenditure	expenditure	NOUN
ajfa-3896	181	11	exceeds	exceed	VERB
ajfa-3896	181	12	revenues	revenue	NOUN
ajfa-3896	181	13	by	by	ADP
ajfa-3896	181	14	n2.0719	n2.0719	PROPN
ajfa-3896	181	15	(	(	PUNCT
ajfa-3896	181	16	budget	budget	NOUN
ajfa-3896	181	17	deficit	deficit	NOUN
ajfa-3896	181	18	of	of	ADP
ajfa-3896	181	19	n-2.0719	n-2.0719	NOUN
ajfa-3896	181	20	)	)	PUNCT
ajfa-3896	181	21	this	this	DET
ajfa-3896	181	22	study	study	NOUN
ajfa-3896	181	23	estimates	estimate	VERB
ajfa-3896	181	24	that	that	SCONJ
ajfa-3896	181	25	there	there	PRON
ajfa-3896	181	26	is	be	VERB
ajfa-3896	181	27	a	a	DET
ajfa-3896	181	28	consequential	consequential	ADJ
ajfa-3896	181	29	effect	effect	NOUN
ajfa-3896	181	30	of	of	ADP
ajfa-3896	181	31	about	about	ADV
ajfa-3896	181	32	n100	n100	PROPN
ajfa-3896	181	33	increase	increase	NOUN
ajfa-3896	181	34	in	in	ADP
ajfa-3896	181	35	external	external	ADJ
ajfa-3896	181	36	debt	debt	NOUN
ajfa-3896	181	37	,	,	PUNCT
ajfa-3896	181	38	holding	hold	VERB
ajfa-3896	181	39	all	all	DET
ajfa-3896	181	40	other	other	ADJ
ajfa-3896	181	41	factors	factor	NOUN
ajfa-3896	181	42	.	.	PUNCT
ajfa-3896	182	1	-2,000,000	-2,000,000	PUNCT
ajfa-3896	183	1	-1,000,000	-1,000,000	NOUN
ajfa-3896	183	2	0	0	NUM
ajfa-3896	183	3	1,000,000	1,000,000	NUM
ajfa-3896	183	4	2,000,000	2,000,000	NUM
ajfa-3896	183	5	3,000,000	3,000,000	NUM
ajfa-3896	183	6	4,000,000	4,000,000	NUM
ajfa-3896	183	7	5,000,000	5,000,000	NUM
ajfa-3896	183	8	1965	1965	NUM
ajfa-3896	183	9	1970	1970	NUM
ajfa-3896	183	10	1975	1975	NUM
ajfa-3896	183	11	1980	1980	NUM
ajfa-3896	183	12	1985	1985	NUM
ajfa-3896	183	13	1990	1990	NUM
ajfa-3896	183	14	1995	1995	NUM
ajfa-3896	183	15	2000	2000	NUM
ajfa-3896	183	16	2005	2005	NUM
ajfa-3896	183	17	2010	2010	NUM
ajfa-3896	183	18	bp	bp	PROPN
ajfa-3896	183	19	ed	ed	NOUN
ajfa-3896	183	20	figure	figure	NOUN
ajfa-3896	183	21	2	2	NUM
ajfa-3896	183	22	.	.	PUNCT
ajfa-3896	183	23	external	external	ADJ
ajfa-3896	183	24	debt	debt	NOUN
ajfa-3896	183	25	model	model	NOUN
ajfa-3896	183	26	graph	graph	NOUN
ajfa-3896	183	27	asian	asian	ADJ
ajfa-3896	183	28	journal	journal	NOUN
ajfa-3896	183	29	of	of	ADP
ajfa-3896	183	30	finance	finance	PROPN
ajfa-3896	183	31	&	&	CCONJ
ajfa-3896	183	32	accounting	accounting	PROPN
ajfa-3896	183	33	issn	issn	PROPN
ajfa-3896	183	34	1946	1946	NUM
ajfa-3896	183	35	-	-	PUNCT
ajfa-3896	183	36	052x	052x	NOUN
ajfa-3896	183	37	2013	2013	NUM
ajfa-3896	183	38	,	,	PUNCT
ajfa-3896	183	39	vol	vol	NOUN
ajfa-3896	183	40	.	.	PROPN
ajfa-3896	183	41	5	5	NUM
ajfa-3896	183	42	,	,	PUNCT
ajfa-3896	183	43	no	no	INTJ
ajfa-3896	183	44	.	.	NOUN
ajfa-3896	183	45	2	2	NUM
ajfa-3896	183	46	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-3896	183	47	35	35	NUM
ajfa-3896	183	48	4.3	4.3	NUM
ajfa-3896	183	49	regression	regression	NOUN
ajfa-3896	183	50	analysis	analysis	NOUN
ajfa-3896	183	51	for	for	ADP
ajfa-3896	183	52	total	total	ADJ
ajfa-3896	183	53	national	national	ADJ
ajfa-3896	183	54	debt	debt	NOUN
ajfa-3896	183	55	the	the	DET
ajfa-3896	183	56	regression	regression	NOUN
ajfa-3896	183	57	equation	equation	NOUN
ajfa-3896	183	58	is	be	AUX
ajfa-3896	183	59	total	total	ADJ
ajfa-3896	183	60	national	national	ADJ
ajfa-3896	183	61	debt	debt	NOUN
ajfa-3896	183	62	=	=	SYM
ajfa-3896	183	63	669311	669311	NUM
ajfa-3896	183	64	–	–	PUNCT
ajfa-3896	183	65	6.145	6.145	NUM
ajfa-3896	183	66	surp	surp	NOUN
ajfa-3896	183	67	/	/	SYM
ajfa-3896	183	68	deficit	deficit	NOUN
ajfa-3896	183	69	dependent	dependent	ADJ
ajfa-3896	183	70	variable	variable	NOUN
ajfa-3896	183	71	:	:	PUNCT
ajfa-3896	183	72	td	td	NOUN
ajfa-3896	183	73	method	method	NOUN
ajfa-3896	183	74	:	:	PUNCT
ajfa-3896	183	75	least	least	ADJ
ajfa-3896	183	76	squares	square	NOUN
ajfa-3896	183	77	date	date	NOUN
ajfa-3896	183	78	:	:	PUNCT
ajfa-3896	183	79	07/19/13	07/19/13	PROPN
ajfa-3896	183	80	time	time	NOUN
ajfa-3896	183	81	:	:	PUNCT
ajfa-3896	183	82	16:46	16:46	NUM
ajfa-3896	183	83	sample	sample	NOUN
ajfa-3896	183	84	:	:	PUNCT
ajfa-3896	183	85	1961	1961	NUM
ajfa-3896	183	86	2010	2010	NUM
ajfa-3896	183	87	included	include	VERB
ajfa-3896	183	88	observations	observation	NOUN
ajfa-3896	183	89	:	:	PUNCT
ajfa-3896	183	90	50	50	NUM
ajfa-3896	183	91	variable	variable	ADJ
ajfa-3896	183	92	coefficientstd	coefficientstd	NOUN
ajfa-3896	183	93	.	.	PUNCT
ajfa-3896	184	1	error	error	NOUN
ajfa-3896	184	2	t	t	NOUN
ajfa-3896	184	3	-	-	PUNCT
ajfa-3896	184	4	statistic	statistic	NOUN
ajfa-3896	184	5	prob	prob	NOUN
ajfa-3896	184	6	.	.	PUNCT
ajfa-3896	185	1	c	c	PROPN
ajfa-3896	185	2	669311.0	669311.0	NUM
ajfa-3896	185	3	209085.5	209085.5	NUM
ajfa-3896	185	4	3.201136	3.201136	NUM
ajfa-3896	185	5	0.0024	0.0024	NUM
ajfa-3896	185	6	bp	bp	PROPN
ajfa-3896	185	7	-6.145025	-6.145025	NOUN
ajfa-3896	185	8	0.980808	0.980808	NUM
ajfa-3896	185	9	-6.265270	-6.265270	NOUN
ajfa-3896	185	10	0.0000	0.0000	NUM
ajfa-3896	185	11	r	r	NOUN
ajfa-3896	185	12	-	-	PUNCT
ajfa-3896	185	13	squared	square	VERB
ajfa-3896	185	14	0.449880	0.449880	NUM
ajfa-3896	185	15	mean	mean	NOUN
ajfa-3896	185	16	dependent	dependent	ADJ
ajfa-3896	185	17	var	var	NOUN
ajfa-3896	185	18	1169730	1169730	NUM
ajfa-3896	185	19	.	.	PUNCT
ajfa-3896	186	1	adjusted	adjust	VERB
ajfa-3896	186	2	r	r	NOUN
ajfa-3896	186	3	-	-	PUNCT
ajfa-3896	186	4	squared	square	VERB
ajfa-3896	186	5	0.438419	0.438419	NUM
ajfa-3896	186	6	s.d	s.d	PROPN
ajfa-3896	186	7	.	.	PROPN
ajfa-3896	186	8	dependent	dependent	ADJ
ajfa-3896	186	9	var	var	NOUN
ajfa-3896	186	10	1823264	1823264	NUM
ajfa-3896	186	11	.	.	PUNCT
ajfa-3896	187	1	s.e	s.e	PROPN
ajfa-3896	187	2	.	.	PROPN
ajfa-3896	187	3	of	of	ADP
ajfa-3896	187	4	regression	regression	NOUN
ajfa-3896	187	5	1366331	1366331	NUM
ajfa-3896	187	6	.	.	PUNCT
ajfa-3896	188	1	akaike	akaike	ADJ
ajfa-3896	188	2	info	info	NOUN
ajfa-3896	188	3	criterion	criterion	NOUN
ajfa-3896	188	4	31.13233	31.13233	NUM
ajfa-3896	188	5	sum	sum	NOUN
ajfa-3896	188	6	squared	square	VERB
ajfa-3896	188	7	resid	resid	NOUN
ajfa-3896	188	8	8.96e+13	8.96e+13	NUM
ajfa-3896	188	9	schwarz	schwarz	PROPN
ajfa-3896	188	10	criterion	criterion	NOUN
ajfa-3896	188	11	31.20882	31.20882	NUM
ajfa-3896	188	12	log	log	NOUN
ajfa-3896	188	13	likelihood	likelihood	NOUN
ajfa-3896	188	14	-776.3084	-776.3084	ADP
ajfa-3896	188	15	hannan	hannan	PROPN
ajfa-3896	188	16	-	-	PUNCT
ajfa-3896	188	17	quinn	quinn	PROPN
ajfa-3896	188	18	criter	criter	NOUN
ajfa-3896	188	19	.	.	PUNCT
ajfa-3896	189	1	31.16146	31.16146	NUM
ajfa-3896	189	2	f	f	X
ajfa-3896	189	3	-	-	PUNCT
ajfa-3896	189	4	statistic	statistic	ADJ
ajfa-3896	189	5	39.25361	39.25361	NUM
ajfa-3896	189	6	durbin	durbin	ADJ
ajfa-3896	189	7	-	-	PUNCT
ajfa-3896	189	8	watson	watson	NOUN
ajfa-3896	189	9	stat	stat	NOUN
ajfa-3896	189	10	0.324590	0.324590	NUM
ajfa-3896	189	11	prob(f	prob(f	NOUN
ajfa-3896	189	12	-	-	PUNCT
ajfa-3896	189	13	statistic	statistic	NOUN
ajfa-3896	189	14	)	)	PUNCT
ajfa-3896	189	15	0.000000	0.000000	NUM
ajfa-3896	189	16	finally	finally	ADV
ajfa-3896	189	17	,	,	PUNCT
ajfa-3896	189	18	analysis	analysis	NOUN
ajfa-3896	189	19	show	show	NOUN
ajfa-3896	189	20	b1	b1	NOUN
ajfa-3896	189	21	=	=	SYM
ajfa-3896	189	22	669311	669311	NUM
ajfa-3896	189	23	.	.	PUNCT
ajfa-3896	190	1	the	the	DET
ajfa-3896	190	2	estimated	estimate	VERB
ajfa-3896	190	3	value	value	NOUN
ajfa-3896	190	4	of	of	ADP
ajfa-3896	190	5	the	the	DET
ajfa-3896	190	6	slope	slope	NOUN
ajfa-3896	190	7	coefficient	coefficient	NOUN
ajfa-3896	190	8	on	on	ADP
ajfa-3896	190	9	the	the	DET
ajfa-3896	190	10	variable	variable	ADJ
ajfa-3896	190	11	annual	annual	ADJ
ajfa-3896	190	12	budget	budget	NOUN
ajfa-3896	190	13	performance	performance	NOUN
ajfa-3896	190	14	(	(	PUNCT
ajfa-3896	190	15	x	x	X
ajfa-3896	190	16	)	)	PUNCT
ajfa-3896	190	17	is	be	AUX
ajfa-3896	190	18	b2	b2	NOUN
ajfa-3896	190	19	=	=	PUNCT
ajfa-3896	190	20	-6.145	-6.145	NOUN
ajfa-3896	190	21	.	.	PUNCT
ajfa-3896	191	1	the	the	DET
ajfa-3896	191	2	interpretation	interpretation	NOUN
ajfa-3896	191	3	of	of	ADP
ajfa-3896	191	4	b2	b2	NOUN
ajfa-3896	191	5	is	be	AUX
ajfa-3896	191	6	:	:	PUNCT
ajfa-3896	191	7	for	for	ADP
ajfa-3896	191	8	every	every	DET
ajfa-3896	191	9	budget	budget	NOUN
ajfa-3896	191	10	deficit	deficit	NOUN
ajfa-3896	191	11	of	of	ADP
ajfa-3896	191	12	n-6.145	n-6.145	PROPN
ajfa-3896	192	1	this	this	DET
ajfa-3896	192	2	study	study	NOUN
ajfa-3896	192	3	estimates	estimate	VERB
ajfa-3896	192	4	that	that	SCONJ
ajfa-3896	192	5	there	there	PRON
ajfa-3896	192	6	is	be	VERB
ajfa-3896	192	7	every	every	DET
ajfa-3896	192	8	likely	likely	ADJ
ajfa-3896	192	9	hood	hood	NOUN
ajfa-3896	192	10	that	that	PRON
ajfa-3896	192	11	total	total	ADJ
ajfa-3896	192	12	debt	debt	NOUN
ajfa-3896	192	13	will	will	AUX
ajfa-3896	192	14	increase	increase	VERB
ajfa-3896	192	15	to	to	ADP
ajfa-3896	192	16	about	about	ADV
ajfa-3896	192	17	n100	n100	NUM
ajfa-3896	192	18	,	,	PUNCT
ajfa-3896	192	19	all	all	DET
ajfa-3896	192	20	things	thing	NOUN
ajfa-3896	192	21	being	be	AUX
ajfa-3896	192	22	equal	equal	ADJ
ajfa-3896	192	23	.	.	PUNCT
ajfa-3896	193	1	-2,000,000	-2,000,000	PUNCT
ajfa-3896	194	1	-1,000,000	-1,000,000	NOUN
ajfa-3896	194	2	0	0	NUM
ajfa-3896	194	3	1,000,000	1,000,000	NUM
ajfa-3896	194	4	2,000,000	2,000,000	NUM
ajfa-3896	194	5	3,000,000	3,000,000	NUM
ajfa-3896	194	6	4,000,000	4,000,000	NUM
ajfa-3896	194	7	5,000,000	5,000,000	NUM
ajfa-3896	194	8	6,000,000	6,000,000	NUM
ajfa-3896	194	9	7,000,000	7,000,000	NUM
ajfa-3896	194	10	1965	1965	NUM
ajfa-3896	194	11	1970	1970	NUM
ajfa-3896	194	12	1975	1975	NUM
ajfa-3896	194	13	1980	1980	NUM
ajfa-3896	194	14	1985	1985	NUM
ajfa-3896	194	15	1990	1990	NUM
ajfa-3896	194	16	1995	1995	NUM
ajfa-3896	194	17	2000	2000	NUM
ajfa-3896	194	18	2005	2005	NUM
ajfa-3896	194	19	2010	2010	NUM
ajfa-3896	194	20	bp	bp	PROPN
ajfa-3896	194	21	td	td	NOUN
ajfa-3896	194	22	figure	figure	NOUN
ajfa-3896	194	23	3	3	NUM
ajfa-3896	194	24	.	.	PUNCT
ajfa-3896	194	25	total	total	ADJ
ajfa-3896	194	26	debt	debt	NOUN
ajfa-3896	194	27	model	model	NOUN
ajfa-3896	194	28	graph	graph	NOUN
ajfa-3896	194	29	asian	asian	ADJ
ajfa-3896	194	30	journal	journal	NOUN
ajfa-3896	194	31	of	of	ADP
ajfa-3896	194	32	finance	finance	PROPN
ajfa-3896	194	33	&	&	CCONJ
ajfa-3896	194	34	accounting	accounting	PROPN
ajfa-3896	194	35	issn	issn	PROPN
ajfa-3896	194	36	1946	1946	NUM
ajfa-3896	194	37	-	-	PUNCT
ajfa-3896	194	38	052x	052x	NOUN
ajfa-3896	194	39	2013	2013	NUM
ajfa-3896	194	40	,	,	PUNCT
ajfa-3896	194	41	vol	vol	NOUN
ajfa-3896	194	42	.	.	PROPN
ajfa-3896	194	43	5	5	NUM
ajfa-3896	194	44	,	,	PUNCT
ajfa-3896	194	45	no	no	INTJ
ajfa-3896	194	46	.	.	NOUN
ajfa-3896	194	47	2	2	NUM
ajfa-3896	194	48	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-3896	194	49	36	36	NUM
ajfa-3896	194	50	in	in	ADP
ajfa-3896	194	51	summary	summary	NOUN
ajfa-3896	194	52	,	,	PUNCT
ajfa-3896	194	53	results	result	NOUN
ajfa-3896	194	54	show	show	VERB
ajfa-3896	194	55	that	that	SCONJ
ajfa-3896	194	56	much	much	ADV
ajfa-3896	194	57	easier	easy	ADJ
ajfa-3896	194	58	and	and	CCONJ
ajfa-3896	194	59	quicker	quick	ADV
ajfa-3896	194	60	for	for	SCONJ
ajfa-3896	194	61	budget	budget	NOUN
ajfa-3896	194	62	deficit	deficit	NOUN
ajfa-3896	194	63	to	to	PART
ajfa-3896	194	64	give	give	VERB
ajfa-3896	194	65	rise	rise	NOUN
ajfa-3896	194	66	to	to	ADP
ajfa-3896	194	67	external	external	ADJ
ajfa-3896	194	68	debt	debt	NOUN
ajfa-3896	194	69	than	than	ADP
ajfa-3896	194	70	domestic	domestic	ADJ
ajfa-3896	194	71	and	and	CCONJ
ajfa-3896	194	72	total	total	ADJ
ajfa-3896	194	73	debt	debt	NOUN
ajfa-3896	194	74	.	.	PUNCT
ajfa-3896	195	1	while	while	SCONJ
ajfa-3896	195	2	a	a	DET
ajfa-3896	195	3	deficit	deficit	NOUN
ajfa-3896	195	4	of	of	ADP
ajfa-3896	195	5	n2	n2	NOUN
ajfa-3896	195	6	will	will	AUX
ajfa-3896	195	7	give	give	VERB
ajfa-3896	195	8	rise	rise	NOUN
ajfa-3896	195	9	to	to	ADP
ajfa-3896	195	10	external	external	ADJ
ajfa-3896	195	11	debt	debt	NOUN
ajfa-3896	195	12	of	of	ADP
ajfa-3896	195	13	n100	n100	PROPN
ajfa-3896	195	14	,	,	PUNCT
ajfa-3896	195	15	budget	budget	NOUN
ajfa-3896	195	16	deficit	deficit	NOUN
ajfa-3896	195	17	must	must	AUX
ajfa-3896	195	18	get	get	AUX
ajfa-3896	195	19	hit	hit	VERB
ajfa-3896	195	20	n4	n4	PROPN
ajfa-3896	195	21	and	and	CCONJ
ajfa-3896	195	22	n6	n6	PROPN
ajfa-3896	195	23	in	in	ADP
ajfa-3896	195	24	order	order	NOUN
ajfa-3896	195	25	to	to	PART
ajfa-3896	195	26	generate	generate	VERB
ajfa-3896	195	27	respectively	respectively	ADV
ajfa-3896	195	28	domestic	domestic	ADJ
ajfa-3896	195	29	and	and	CCONJ
ajfa-3896	195	30	total	total	ADJ
ajfa-3896	195	31	debt	debt	NOUN
ajfa-3896	195	32	of	of	ADP
ajfa-3896	195	33	n100	n100	NUM
ajfa-3896	195	34	.	.	PUNCT
ajfa-3896	196	1	in	in	ADP
ajfa-3896	196	2	all	all	PRON
ajfa-3896	196	3	,	,	PUNCT
ajfa-3896	196	4	the	the	DET
ajfa-3896	196	5	costs	cost	NOUN
ajfa-3896	196	6	of	of	ADP
ajfa-3896	196	7	adverse	adverse	ADJ
ajfa-3896	196	8	budget	budget	NOUN
ajfa-3896	196	9	performance	performance	NOUN
ajfa-3896	196	10	outweigh	outweigh	VERB
ajfa-3896	196	11	its	its	PRON
ajfa-3896	196	12	benefits	benefit	NOUN
ajfa-3896	196	13	.	.	PUNCT
ajfa-3896	197	1	n2	n2	ADJ
ajfa-3896	197	2	to	to	ADP
ajfa-3896	197	3	n6	n6	PROPN
ajfa-3896	197	4	budget	budget	NOUN
ajfa-3896	197	5	deficit	deficit	NOUN
ajfa-3896	197	6	resulting	result	VERB
ajfa-3896	197	7	to	to	ADP
ajfa-3896	197	8	debt	debt	NOUN
ajfa-3896	197	9	of	of	ADP
ajfa-3896	197	10	n100	n100	PROPN
ajfa-3896	197	11	is	be	AUX
ajfa-3896	197	12	by	by	ADP
ajfa-3896	197	13	all	all	DET
ajfa-3896	197	14	judgement	judgement	NOUN
ajfa-3896	197	15	not	not	PART
ajfa-3896	197	16	rational	rational	ADJ
ajfa-3896	197	17	,	,	PUNCT
ajfa-3896	197	18	outrageous	outrageous	ADJ
ajfa-3896	197	19	and	and	CCONJ
ajfa-3896	197	20	extremely	extremely	ADV
ajfa-3896	197	21	costly	costly	ADJ
ajfa-3896	197	22	.	.	PUNCT
ajfa-3896	198	1	therefore	therefore	ADV
ajfa-3896	198	2	it	it	PRON
ajfa-3896	198	3	is	be	AUX
ajfa-3896	198	4	recommended	recommend	VERB
ajfa-3896	198	5	that	that	SCONJ
ajfa-3896	198	6	government	government	NOUN
ajfa-3896	198	7	operates	operate	VERB
ajfa-3896	198	8	within	within	ADP
ajfa-3896	198	9	the	the	DET
ajfa-3896	198	10	provisions	provision	NOUN
ajfa-3896	198	11	of	of	ADP
ajfa-3896	198	12	the	the	DET
ajfa-3896	198	13	budget	budget	NOUN
ajfa-3896	198	14	to	to	PART
ajfa-3896	198	15	avoid	avoid	VERB
ajfa-3896	198	16	budget	budget	NOUN
ajfa-3896	198	17	deficit	deficit	NOUN
ajfa-3896	198	18	and	and	CCONJ
ajfa-3896	198	19	its	its	PRON
ajfa-3896	198	20	attendant	attendant	ADJ
ajfa-3896	198	21	costs	cost	NOUN
ajfa-3896	198	22	.	.	PUNCT
ajfa-3896	199	1	4.4	4.4	NUM
ajfa-3896	199	2	descriptive	descriptive	ADJ
ajfa-3896	199	3	statistics	statistic	NOUN
ajfa-3896	199	4	bp	bp	PROPN
ajfa-3896	199	5	dd	dd	NOUN
ajfa-3896	199	6	ed	ed	PROPN
ajfa-3896	199	7	td	td	NOUN
ajfa-3896	199	8	mean	mean	VERB
ajfa-3896	199	9	-81434.85	-81434.85	ADP
ajfa-3896	199	10	508840.8	508840.8	NUM
ajfa-3896	199	11	661969.3	661969.3	NUM
ajfa-3896	199	12	1169730	1169730	NUM
ajfa-3896	199	13	.	.	PUNCT
ajfa-3896	200	1	median	median	NOUN
ajfa-3896	200	2	-3633.300	-3633.300	PUNCT
ajfa-3896	200	3	28193.90	28193.90	NUM
ajfa-3896	200	4	29376.50	29376.50	NUM
ajfa-3896	200	5	57570.40	57570.40	NUM
ajfa-3896	200	6	maximum	maximum	NOUN
ajfa-3896	200	7	32049.40	32049.40	NUM
ajfa-3896	200	8	4551822	4551822	NUM
ajfa-3896	200	9	.	.	PUNCT
ajfa-3896	201	1	4890270	4890270	NUM
ajfa-3896	201	2	.	.	PUNCT
ajfa-3896	202	1	6260595	6260595	NUM
ajfa-3896	202	2	.	.	PUNCT
ajfa-3896	203	1	minimum	minimum	PROPN
ajfa-3896	203	2	-1105440	-1105440	PROPN
ajfa-3896	203	3	.	.	PUNCT
ajfa-3896	204	1	53.30000	53.30000	NUM
ajfa-3896	204	2	49.80000	49.80000	NUM
ajfa-3896	204	3	103.1000	103.1000	NUM
ajfa-3896	204	4	std	std	NOUN
ajfa-3896	204	5	.	.	PUNCT
ajfa-3896	204	6	dev	dev	PROPN
ajfa-3896	204	7	.	.	PUNCT
ajfa-3896	205	1	199009.6	199009.6	NUM
ajfa-3896	205	2	930638.3	930638.3	NUM
ajfa-3896	205	3	1242349	1242349	NUM
ajfa-3896	205	4	.	.	PUNCT
ajfa-3896	206	1	1823264	1823264	NUM
ajfa-3896	206	2	.	.	PUNCT
ajfa-3896	207	1	skewness	skewness	NOUN
ajfa-3896	207	2	-3.840032	-3.840032	PROPN
ajfa-3896	207	3	2.496145	2.496145	NUM
ajfa-3896	207	4	2.193500	2.193500	NUM
ajfa-3896	207	5	1.468938	1.468938	NUM
ajfa-3896	207	6	kurtosis	kurtosis	NOUN
ajfa-3896	207	7	18.42139	18.42139	NUM
ajfa-3896	207	8	9.629519	9.629519	NUM
ajfa-3896	207	9	6.618014	6.618014	NUM
ajfa-3896	207	10	3.802311	3.802311	NUM
ajfa-3896	207	11	jarque	jarque	NOUN
ajfa-3896	207	12	-	-	PUNCT
ajfa-3896	207	13	bera	bera	NOUN
ajfa-3896	207	14	618.3390	618.3390	NUM
ajfa-3896	207	15	143.4864	143.4864	NUM
ajfa-3896	207	16	67.36623	67.36623	NUM
ajfa-3896	207	17	19.32253	19.32253	NUM
ajfa-3896	207	18	probability	probability	NOUN
ajfa-3896	207	19	0.000000	0.000000	NUM
ajfa-3896	207	20	0.000000	0.000000	NUM
ajfa-3896	207	21	0.000000	0.000000	NUM
ajfa-3896	207	22	0.000064	0.000064	NUM
ajfa-3896	207	23	sum	sum	NOUN
ajfa-3896	207	24	-4071742	-4071742	NOUN
ajfa-3896	207	25	.	.	PUNCT
ajfa-3896	208	1	25442040	25442040	NUM
ajfa-3896	208	2	33098467	33098467	NUM
ajfa-3896	208	3	58486507	58486507	NUM
ajfa-3896	208	4	sum	sum	PROPN
ajfa-3896	208	5	sq	sq	PROPN
ajfa-3896	208	6	.	.	PROPN
ajfa-3896	208	7	dev	dev	PROPN
ajfa-3896	208	8	.	.	PUNCT
ajfa-3896	209	1	1.94e+12	1.94e+12	NUM
ajfa-3896	210	1	4.24e+13	4.24e+13	NUM
ajfa-3896	210	2	7.56e+13	7.56e+13	NUM
ajfa-3896	210	3	1.63e+14	1.63e+14	NUM
ajfa-3896	210	4	observations	observation	NOUN
ajfa-3896	210	5	50	50	NUM
ajfa-3896	210	6	50	50	NUM
ajfa-3896	210	7	50	50	NUM
ajfa-3896	210	8	50	50	NUM
ajfa-3896	210	9	the	the	DET
ajfa-3896	210	10	surface	surface	NOUN
ajfa-3896	210	11	observation	observation	NOUN
ajfa-3896	210	12	of	of	ADP
ajfa-3896	210	13	data	datum	NOUN
ajfa-3896	210	14	collected	collect	VERB
ajfa-3896	210	15	for	for	ADP
ajfa-3896	210	16	this	this	DET
ajfa-3896	210	17	study	study	NOUN
ajfa-3896	210	18	evidenced	evidence	VERB
ajfa-3896	210	19	that	that	SCONJ
ajfa-3896	210	20	the	the	DET
ajfa-3896	210	21	nation	nation	NOUN
ajfa-3896	210	22	’s	’s	PART
ajfa-3896	210	23	debt	debt	NOUN
ajfa-3896	210	24	keep	keep	VERB
ajfa-3896	210	25	increasing	increase	VERB
ajfa-3896	210	26	as	as	SCONJ
ajfa-3896	210	27	the	the	DET
ajfa-3896	210	28	nation	nation	NOUN
ajfa-3896	210	29	’s	’s	PART
ajfa-3896	210	30	actual	actual	ADJ
ajfa-3896	210	31	expenditure	expenditure	NOUN
ajfa-3896	210	32	outweighs	outweigh	VERB
ajfa-3896	210	33	revenue	revenue	NOUN
ajfa-3896	210	34	(	(	PUNCT
ajfa-3896	210	35	deficit	deficit	NOUN
ajfa-3896	210	36	)	)	PUNCT
ajfa-3896	210	37	though	though	SCONJ
ajfa-3896	210	38	not	not	PART
ajfa-3896	210	39	proportionately	proportionately	ADV
ajfa-3896	210	40	suggesting	suggest	VERB
ajfa-3896	210	41	that	that	SCONJ
ajfa-3896	210	42	there	there	PRON
ajfa-3896	210	43	is	be	VERB
ajfa-3896	210	44	a	a	DET
ajfa-3896	210	45	significant	significant	ADJ
ajfa-3896	210	46	negative	negative	ADJ
ajfa-3896	210	47	relationship	relationship	NOUN
ajfa-3896	210	48	between	between	ADP
ajfa-3896	210	49	budget	budget	NOUN
ajfa-3896	210	50	performance	performance	NOUN
ajfa-3896	210	51	in	in	ADP
ajfa-3896	210	52	the	the	DET
ajfa-3896	210	53	form	form	NOUN
ajfa-3896	210	54	of	of	ADP
ajfa-3896	210	55	surplus	surplus	NOUN
ajfa-3896	210	56	,	,	PUNCT
ajfa-3896	210	57	deficit	deficit	NOUN
ajfa-3896	210	58	or	or	CCONJ
ajfa-3896	210	59	balance	balance	NOUN
ajfa-3896	210	60	budget	budget	NOUN
ajfa-3896	210	61	and	and	CCONJ
ajfa-3896	210	62	domestic	domestic	ADJ
ajfa-3896	210	63	,	,	PUNCT
ajfa-3896	210	64	external	external	ADJ
ajfa-3896	210	65	and	and	CCONJ
ajfa-3896	210	66	national	national	ADJ
ajfa-3896	210	67	debt	debt	NOUN
ajfa-3896	210	68	.	.	PUNCT
ajfa-3896	211	1	the	the	DET
ajfa-3896	211	2	above	above	ADJ
ajfa-3896	211	3	present	present	VERB
ajfa-3896	211	4	the	the	DET
ajfa-3896	211	5	descriptive	descriptive	ADJ
ajfa-3896	211	6	statistics	statistic	NOUN
ajfa-3896	211	7	for	for	ADP
ajfa-3896	211	8	all	all	DET
ajfa-3896	211	9	the	the	DET
ajfa-3896	211	10	variables	variable	NOUN
ajfa-3896	211	11	including	include	VERB
ajfa-3896	211	12	budget	budget	NOUN
ajfa-3896	211	13	performance	performance	NOUN
ajfa-3896	211	14	(	(	PUNCT
ajfa-3896	211	15	bp	bp	PROPN
ajfa-3896	211	16	)	)	PUNCT
ajfa-3896	211	17	,	,	PUNCT
ajfa-3896	211	18	domestic	domestic	ADJ
ajfa-3896	211	19	(	(	PUNCT
ajfa-3896	211	20	dd	dd	NOUN
ajfa-3896	211	21	)	)	PUNCT
ajfa-3896	211	22	,	,	PUNCT
ajfa-3896	211	23	eternal	eternal	ADJ
ajfa-3896	211	24	(	(	PUNCT
ajfa-3896	211	25	ed	ed	NOUN
ajfa-3896	211	26	)	)	PUNCT
ajfa-3896	211	27	and	and	CCONJ
ajfa-3896	211	28	total	total	ADJ
ajfa-3896	211	29	(	(	PUNCT
ajfa-3896	211	30	td	td	NOUN
ajfa-3896	211	31	)	)	PUNCT
ajfa-3896	211	32	debt	debt	NOUN
ajfa-3896	211	33	.	.	PUNCT
ajfa-3896	212	1	the	the	DET
ajfa-3896	212	2	descriptive	descriptive	ADJ
ajfa-3896	212	3	statistics	statistic	NOUN
ajfa-3896	212	4	for	for	ADP
ajfa-3896	212	5	all	all	DET
ajfa-3896	212	6	the	the	DET
ajfa-3896	212	7	dependent	dependent	ADJ
ajfa-3896	212	8	variables	variable	NOUN
ajfa-3896	212	9	mean	mean	VERB
ajfa-3896	212	10	median	median	ADJ
ajfa-3896	212	11	,	,	PUNCT
ajfa-3896	212	12	maximum	maximum	ADJ
ajfa-3896	212	13	and	and	CCONJ
ajfa-3896	212	14	minimum	minimum	ADJ
ajfa-3896	212	15	exhibit	exhibit	NOUN
ajfa-3896	212	16	positive	positive	ADJ
ajfa-3896	212	17	results	result	NOUN
ajfa-3896	212	18	.	.	PUNCT
ajfa-3896	213	1	on	on	ADP
ajfa-3896	213	2	the	the	DET
ajfa-3896	213	3	other	other	ADJ
ajfa-3896	213	4	hand	hand	NOUN
ajfa-3896	213	5	the	the	DET
ajfa-3896	213	6	mean	mean	NOUN
ajfa-3896	213	7	and	and	CCONJ
ajfa-3896	213	8	median	median	NOUN
ajfa-3896	213	9	for	for	ADP
ajfa-3896	213	10	budget	budget	NOUN
ajfa-3896	213	11	performance	performance	NOUN
ajfa-3896	213	12	is	be	AUX
ajfa-3896	213	13	negative	negative	ADJ
ajfa-3896	213	14	implying	implying	ADJ
ajfa-3896	213	15	that	that	SCONJ
ajfa-3896	213	16	the	the	DET
ajfa-3896	213	17	performance	performance	NOUN
ajfa-3896	213	18	of	of	ADP
ajfa-3896	213	19	the	the	DET
ajfa-3896	213	20	nigeria	nigeria	PROPN
ajfa-3896	213	21	budget	budget	NOUN
ajfa-3896	213	22	has	have	AUX
ajfa-3896	213	23	consistently	consistently	ADV
ajfa-3896	213	24	being	be	AUX
ajfa-3896	213	25	in	in	ADP
ajfa-3896	213	26	deficit	deficit	NOUN
ajfa-3896	213	27	particularly	particularly	ADV
ajfa-3896	213	28	since	since	SCONJ
ajfa-3896	213	29	1981	1981	NUM
ajfa-3896	213	30	till	till	SCONJ
ajfa-3896	213	31	date	date	NOUN
ajfa-3896	213	32	resulting	result	VERB
ajfa-3896	213	33	into	into	ADP
ajfa-3896	213	34	geometric	geometric	ADJ
ajfa-3896	213	35	increase	increase	NOUN
ajfa-3896	213	36	in	in	ADP
ajfa-3896	213	37	total	total	ADJ
ajfa-3896	213	38	national	national	ADJ
ajfa-3896	213	39	debt	debt	NOUN
ajfa-3896	213	40	and	and	CCONJ
ajfa-3896	213	41	its	its	PRON
ajfa-3896	213	42	attendant	attendant	ADJ
ajfa-3896	213	43	burden	burden	NOUN
ajfa-3896	213	44	and	and	CCONJ
ajfa-3896	213	45	that	that	SCONJ
ajfa-3896	213	46	a	a	DET
ajfa-3896	213	47	negative	negative	ADJ
ajfa-3896	213	48	relationship	relationship	NOUN
ajfa-3896	213	49	exist	exist	VERB
ajfa-3896	213	50	between	between	ADP
ajfa-3896	213	51	budget	budget	NOUN
ajfa-3896	213	52	performance	performance	NOUN
ajfa-3896	213	53	and	and	CCONJ
ajfa-3896	213	54	domestic	domestic	ADJ
ajfa-3896	213	55	,	,	PUNCT
ajfa-3896	213	56	external	external	ADJ
ajfa-3896	213	57	and	and	CCONJ
ajfa-3896	213	58	total	total	ADJ
ajfa-3896	213	59	debt	debt	NOUN
ajfa-3896	213	60	.	.	PUNCT
ajfa-3896	214	1	4.5	4.5	NUM
ajfa-3896	214	2	cross	cross	NOUN
ajfa-3896	214	3	country	country	NOUN
ajfa-3896	214	4	debt	debt	NOUN
ajfa-3896	214	5	to	to	ADP
ajfa-3896	214	6	gdp	gdp	NOUN
ajfa-3896	214	7	as	as	ADP
ajfa-3896	214	8	economic	economic	ADJ
ajfa-3896	214	9	progress	progress	NOUN
ajfa-3896	214	10	indicator	indicator	NOUN
ajfa-3896	214	11	(	(	PUNCT
ajfa-3896	214	12	%	%	INTJ
ajfa-3896	214	13	)	)	PUNCT
ajfa-3896	214	14	for	for	ADP
ajfa-3896	214	15	more	more	ADJ
ajfa-3896	214	16	than	than	ADP
ajfa-3896	214	17	a	a	DET
ajfa-3896	214	18	half	half	ADJ
ajfa-3896	214	19	century	century	NOUN
ajfa-3896	214	20	,	,	PUNCT
ajfa-3896	214	21	the	the	DET
ajfa-3896	214	22	most	most	ADV
ajfa-3896	214	23	widely	widely	ADV
ajfa-3896	214	24	accepted	accept	VERB
ajfa-3896	214	25	measure	measure	NOUN
ajfa-3896	214	26	of	of	ADP
ajfa-3896	214	27	a	a	DET
ajfa-3896	214	28	country	country	NOUN
ajfa-3896	214	29	’s	’s	PART
ajfa-3896	214	30	economic	economic	ADJ
ajfa-3896	214	31	progress	progress	NOUN
ajfa-3896	214	32	has	have	AUX
ajfa-3896	214	33	been	be	AUX
ajfa-3896	214	34	changes	change	NOUN
ajfa-3896	214	35	in	in	ADP
ajfa-3896	214	36	its	its	PRON
ajfa-3896	214	37	gross	gross	ADJ
ajfa-3896	214	38	domestic	domestic	ADJ
ajfa-3896	214	39	product	product	NOUN
ajfa-3896	214	40	(	(	PUNCT
ajfa-3896	214	41	gdp	gdp	NOUN
ajfa-3896	214	42	)	)	PUNCT
ajfa-3896	214	43	.	.	PUNCT
ajfa-3896	215	1	the	the	DET
ajfa-3896	215	2	gdp	gdp	NOUN
ajfa-3896	215	3	has	have	AUX
ajfa-3896	215	4	maintained	maintain	VERB
ajfa-3896	215	5	a	a	DET
ajfa-3896	215	6	firm	firm	ADJ
ajfa-3896	215	7	position	position	NOUN
ajfa-3896	215	8	as	as	ADP
ajfa-3896	215	9	a	a	DET
ajfa-3896	215	10	dominant	dominant	ADJ
ajfa-3896	215	11	economic	economic	ADJ
ajfa-3896	215	12	indicator	indicator	NOUN
ajfa-3896	215	13	.	.	PUNCT
ajfa-3896	216	1	indeed	indeed	ADV
ajfa-3896	216	2	,	,	PUNCT
ajfa-3896	216	3	most	most	ADJ
ajfa-3896	216	4	economists	economist	NOUN
ajfa-3896	216	5	in	in	ADP
ajfa-3896	216	6	business	business	NOUN
ajfa-3896	216	7	and	and	CCONJ
ajfa-3896	216	8	government	government	NOUN
ajfa-3896	216	9	,	,	PUNCT
ajfa-3896	216	10	teachers	teacher	NOUN
ajfa-3896	216	11	of	of	ADP
ajfa-3896	216	12	economics	economic	NOUN
ajfa-3896	216	13	at	at	ADP
ajfa-3896	216	14	various	various	ADJ
ajfa-3896	216	15	levels	level	NOUN
ajfa-3896	216	16	of	of	ADP
ajfa-3896	216	17	education	education	NOUN
ajfa-3896	216	18	,	,	PUNCT
ajfa-3896	216	19	and	and	CCONJ
ajfa-3896	216	20	journalists	journalist	NOUN
ajfa-3896	216	21	,	,	PUNCT
ajfa-3896	216	22	policy	policy	NOUN
ajfa-3896	216	23	asian	asian	ADJ
ajfa-3896	216	24	journal	journal	NOUN
ajfa-3896	216	25	of	of	ADP
ajfa-3896	216	26	finance	finance	PROPN
ajfa-3896	216	27	&	&	CCONJ
ajfa-3896	216	28	accounting	accounting	PROPN
ajfa-3896	216	29	issn	issn	PROPN
ajfa-3896	216	30	1946	1946	NUM
ajfa-3896	216	31	-	-	PUNCT
ajfa-3896	216	32	052x	052x	NOUN
ajfa-3896	216	33	2013	2013	NUM
ajfa-3896	216	34	,	,	PUNCT
ajfa-3896	216	35	vol	vol	NOUN
ajfa-3896	216	36	.	.	PROPN
ajfa-3896	216	37	5	5	NUM
ajfa-3896	216	38	,	,	PUNCT
ajfa-3896	216	39	no	no	INTJ
ajfa-3896	216	40	.	.	NOUN
ajfa-3896	216	41	2	2	NUM
ajfa-3896	216	42	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-3896	216	43	37	37	NUM
ajfa-3896	216	44	makers	maker	NOUN
ajfa-3896	216	45	and	and	CCONJ
ajfa-3896	216	46	politicians	politician	NOUN
ajfa-3896	216	47	(	(	PUNCT
ajfa-3896	216	48	regardless	regardless	ADV
ajfa-3896	216	49	of	of	ADP
ajfa-3896	216	50	their	their	PRON
ajfa-3896	216	51	political	political	ADJ
ajfa-3896	216	52	preferences	preference	NOUN
ajfa-3896	216	53	)	)	PUNCT
ajfa-3896	216	54	continue	continue	VERB
ajfa-3896	216	55	to	to	PART
ajfa-3896	216	56	give	give	VERB
ajfa-3896	216	57	much	much	ADJ
ajfa-3896	216	58	importance	importance	NOUN
ajfa-3896	216	59	to	to	ADP
ajfa-3896	216	60	gdp	gdp	NOUN
ajfa-3896	216	61	and	and	CCONJ
ajfa-3896	216	62	calling	call	VERB
ajfa-3896	216	63	for	for	ADP
ajfa-3896	216	64	unconditional	unconditional	ADJ
ajfa-3896	216	65	gdp	gdp	NOUN
ajfa-3896	216	66	growth	growth	NOUN
ajfa-3896	216	67	(	(	PUNCT
ajfa-3896	216	68	jeroen	jeroen	PROPN
ajfa-3896	216	69	,	,	PUNCT
ajfa-3896	216	70	2009	2009	NUM
ajfa-3896	216	71	)	)	PUNCT
ajfa-3896	216	72	.	.	PUNCT
ajfa-3896	217	1	gdp	gdp	NOUN
ajfa-3896	217	2	is	be	AUX
ajfa-3896	217	3	an	an	DET
ajfa-3896	217	4	estimate	estimate	NOUN
ajfa-3896	217	5	of	of	ADP
ajfa-3896	217	6	market	market	NOUN
ajfa-3896	217	7	throughput	throughput	NOUN
ajfa-3896	217	8	,	,	PUNCT
ajfa-3896	217	9	adding	add	VERB
ajfa-3896	217	10	together	together	ADV
ajfa-3896	217	11	the	the	DET
ajfa-3896	217	12	value	value	NOUN
ajfa-3896	217	13	of	of	ADP
ajfa-3896	217	14	all	all	DET
ajfa-3896	217	15	final	final	ADJ
ajfa-3896	217	16	goods	good	NOUN
ajfa-3896	217	17	and	and	CCONJ
ajfa-3896	217	18	services	service	NOUN
ajfa-3896	217	19	that	that	PRON
ajfa-3896	217	20	are	be	AUX
ajfa-3896	217	21	produced	produce	VERB
ajfa-3896	217	22	and	and	CCONJ
ajfa-3896	217	23	traded	trade	VERB
ajfa-3896	217	24	for	for	ADP
ajfa-3896	217	25	money	money	NOUN
ajfa-3896	217	26	within	within	ADP
ajfa-3896	217	27	a	a	DET
ajfa-3896	217	28	given	give	VERB
ajfa-3896	217	29	period	period	NOUN
ajfa-3896	217	30	of	of	ADP
ajfa-3896	217	31	time	time	NOUN
ajfa-3896	217	32	.	.	PUNCT
ajfa-3896	218	1	it	it	PRON
ajfa-3896	218	2	is	be	AUX
ajfa-3896	218	3	typically	typically	ADV
ajfa-3896	218	4	measured	measure	VERB
ajfa-3896	218	5	by	by	ADP
ajfa-3896	218	6	adding	add	VERB
ajfa-3896	218	7	together	together	ADV
ajfa-3896	218	8	a	a	DET
ajfa-3896	218	9	nation	nation	NOUN
ajfa-3896	218	10	’s	’s	PART
ajfa-3896	218	11	personal	personal	ADJ
ajfa-3896	218	12	consumption	consumption	NOUN
ajfa-3896	218	13	expenditures	expenditure	NOUN
ajfa-3896	218	14	(	(	PUNCT
ajfa-3896	218	15	payments	payment	NOUN
ajfa-3896	218	16	by	by	ADP
ajfa-3896	218	17	households	household	NOUN
ajfa-3896	218	18	for	for	ADP
ajfa-3896	218	19	goods	good	NOUN
ajfa-3896	218	20	and	and	CCONJ
ajfa-3896	218	21	services	service	NOUN
ajfa-3896	218	22	)	)	PUNCT
ajfa-3896	218	23	,	,	PUNCT
ajfa-3896	218	24	government	government	NOUN
ajfa-3896	218	25	expenditures	expenditure	NOUN
ajfa-3896	218	26	(	(	PUNCT
ajfa-3896	218	27	public	public	ADJ
ajfa-3896	218	28	spending	spending	NOUN
ajfa-3896	218	29	on	on	ADP
ajfa-3896	218	30	the	the	DET
ajfa-3896	218	31	provision	provision	NOUN
ajfa-3896	218	32	of	of	ADP
ajfa-3896	218	33	goods	good	NOUN
ajfa-3896	218	34	and	and	CCONJ
ajfa-3896	218	35	services	service	NOUN
ajfa-3896	218	36	,	,	PUNCT
ajfa-3896	218	37	infrastructure	infrastructure	NOUN
ajfa-3896	218	38	,	,	PUNCT
ajfa-3896	218	39	debt	debt	NOUN
ajfa-3896	218	40	payments	payment	NOUN
ajfa-3896	218	41	,	,	PUNCT
ajfa-3896	218	42	etc	etc	X
ajfa-3896	218	43	.	.	X
ajfa-3896	218	44	)	)	PUNCT
ajfa-3896	218	45	,	,	PUNCT
ajfa-3896	218	46	net	net	ADJ
ajfa-3896	218	47	exports	export	NOUN
ajfa-3896	218	48	(	(	PUNCT
ajfa-3896	218	49	the	the	DET
ajfa-3896	218	50	value	value	NOUN
ajfa-3896	218	51	of	of	ADP
ajfa-3896	218	52	a	a	DET
ajfa-3896	218	53	country	country	NOUN
ajfa-3896	218	54	’s	’s	PART
ajfa-3896	218	55	exports	export	NOUN
ajfa-3896	218	56	minus	minus	ADP
ajfa-3896	218	57	the	the	DET
ajfa-3896	218	58	value	value	NOUN
ajfa-3896	218	59	of	of	ADP
ajfa-3896	218	60	imports	import	NOUN
ajfa-3896	218	61	)	)	PUNCT
ajfa-3896	218	62	,	,	PUNCT
ajfa-3896	218	63	and	and	CCONJ
ajfa-3896	218	64	net	net	ADJ
ajfa-3896	218	65	capital	capital	NOUN
ajfa-3896	218	66	formation	formation	NOUN
ajfa-3896	218	67	(	(	PUNCT
ajfa-3896	218	68	the	the	DET
ajfa-3896	218	69	increase	increase	NOUN
ajfa-3896	218	70	in	in	ADP
ajfa-3896	218	71	value	value	NOUN
ajfa-3896	218	72	of	of	ADP
ajfa-3896	218	73	a	a	DET
ajfa-3896	218	74	nation	nation	NOUN
ajfa-3896	218	75	’s	’s	PART
ajfa-3896	218	76	total	total	ADJ
ajfa-3896	218	77	stock	stock	NOUN
ajfa-3896	218	78	of	of	ADP
ajfa-3896	218	79	monetized	monetize	VERB
ajfa-3896	218	80	capital	capital	NOUN
ajfa-3896	218	81	goods	good	NOUN
ajfa-3896	218	82	)	)	PUNCT
ajfa-3896	218	83	(	(	PUNCT
ajfa-3896	218	84	costanza	costanza	PROPN
ajfa-3896	218	85	,	,	PUNCT
ajfa-3896	218	86	hart	hart	PROPN
ajfa-3896	218	87	,	,	PUNCT
ajfa-3896	218	88	posner	posner	NOUN
ajfa-3896	218	89	&	&	CCONJ
ajfa-3896	218	90	talberth	talberth	NOUN
ajfa-3896	218	91	,	,	PUNCT
ajfa-3896	218	92	2009	2009	NUM
ajfa-3896	218	93	)	)	PUNCT
ajfa-3896	218	94	.	.	PUNCT
ajfa-3896	219	1	in	in	ADP
ajfa-3896	219	2	summary	summary	NOUN
ajfa-3896	219	3	,	,	PUNCT
ajfa-3896	219	4	jeroen	jeroen	PROPN
ajfa-3896	219	5	(	(	PUNCT
ajfa-3896	219	6	2009	2009	NUM
ajfa-3896	219	7	)	)	PUNCT
ajfa-3896	219	8	affirmed	affirm	VERB
ajfa-3896	219	9	that	that	SCONJ
ajfa-3896	219	10	gross	gross	ADJ
ajfa-3896	219	11	domestic	domestic	ADJ
ajfa-3896	219	12	product	product	NOUN
ajfa-3896	219	13	(	(	PUNCT
ajfa-3896	219	14	gdp	gdp	NOUN
ajfa-3896	219	15	)	)	PUNCT
ajfa-3896	219	16	is	be	AUX
ajfa-3896	219	17	the	the	DET
ajfa-3896	219	18	monetary	monetary	ADJ
ajfa-3896	219	19	,	,	PUNCT
ajfa-3896	219	20	market	market	NOUN
ajfa-3896	219	21	value	value	NOUN
ajfa-3896	219	22	of	of	ADP
ajfa-3896	219	23	all	all	DET
ajfa-3896	219	24	final	final	ADJ
ajfa-3896	219	25	goods	good	NOUN
ajfa-3896	219	26	and	and	CCONJ
ajfa-3896	219	27	services	service	NOUN
ajfa-3896	219	28	produced	produce	VERB
ajfa-3896	219	29	in	in	ADP
ajfa-3896	219	30	a	a	DET
ajfa-3896	219	31	country	country	NOUN
ajfa-3896	219	32	over	over	ADP
ajfa-3896	219	33	a	a	DET
ajfa-3896	219	34	period	period	NOUN
ajfa-3896	219	35	of	of	ADP
ajfa-3896	219	36	a	a	DET
ajfa-3896	219	37	year	year	NOUN
ajfa-3896	219	38	.	.	PUNCT
ajfa-3896	220	1	due	due	ADP
ajfa-3896	220	2	to	to	ADP
ajfa-3896	220	3	the	the	DET
ajfa-3896	220	4	fact	fact	NOUN
ajfa-3896	220	5	that	that	SCONJ
ajfa-3896	220	6	gdp	gdp	NOUN
ajfa-3896	220	7	is	be	AUX
ajfa-3896	220	8	a	a	DET
ajfa-3896	220	9	fundamental	fundamental	ADJ
ajfa-3896	220	10	universal	universal	ADJ
ajfa-3896	220	11	economic	economic	ADJ
ajfa-3896	220	12	indicator	indicator	NOUN
ajfa-3896	220	13	and	and	CCONJ
ajfa-3896	220	14	the	the	DET
ajfa-3896	220	15	real	real	ADJ
ajfa-3896	220	16	gdp	gdp	NOUN
ajfa-3896	220	17	per	per	ADP
ajfa-3896	220	18	capita	capita	X
ajfa-3896	220	19	(	(	PUNCT
ajfa-3896	220	20	corrected	correct	VERB
ajfa-3896	220	21	for	for	ADP
ajfa-3896	220	22	inflation	inflation	NOUN
ajfa-3896	220	23	)	)	PUNCT
ajfa-3896	220	24	is	be	AUX
ajfa-3896	220	25	generally	generally	ADV
ajfa-3896	220	26	used	use	VERB
ajfa-3896	220	27	as	as	ADP
ajfa-3896	220	28	the	the	DET
ajfa-3896	220	29	core	core	NOUN
ajfa-3896	220	30	indicator	indicator	NOUN
ajfa-3896	220	31	in	in	ADP
ajfa-3896	220	32	judging	judge	VERB
ajfa-3896	220	33	the	the	DET
ajfa-3896	220	34	position	position	NOUN
ajfa-3896	220	35	of	of	ADP
ajfa-3896	220	36	the	the	DET
ajfa-3896	220	37	economy	economy	NOUN
ajfa-3896	220	38	of	of	ADP
ajfa-3896	220	39	a	a	DET
ajfa-3896	220	40	country	country	NOUN
ajfa-3896	220	41	over	over	ADP
ajfa-3896	220	42	time	time	NOUN
ajfa-3896	220	43	or	or	CCONJ
ajfa-3896	220	44	relative	relative	ADJ
ajfa-3896	220	45	to	to	ADP
ajfa-3896	220	46	that	that	PRON
ajfa-3896	220	47	of	of	ADP
ajfa-3896	220	48	other	other	ADJ
ajfa-3896	220	49	countries	country	NOUN
ajfa-3896	220	50	(	(	PUNCT
ajfa-3896	220	51	jeroen	jeroen	PROPN
ajfa-3896	220	52	,	,	PUNCT
ajfa-3896	220	53	2009	2009	NUM
ajfa-3896	220	54	)	)	PUNCT
ajfa-3896	220	55	,	,	PUNCT
ajfa-3896	220	56	this	this	DET
ajfa-3896	220	57	study	study	NOUN
ajfa-3896	220	58	establishes	establish	VERB
ajfa-3896	220	59	a	a	DET
ajfa-3896	220	60	relationship	relationship	NOUN
ajfa-3896	220	61	in	in	ADP
ajfa-3896	220	62	the	the	DET
ajfa-3896	220	63	form	form	NOUN
ajfa-3896	220	64	of	of	ADP
ajfa-3896	220	65	the	the	DET
ajfa-3896	220	66	ratio	ratio	NOUN
ajfa-3896	220	67	between	between	ADP
ajfa-3896	220	68	total	total	ADJ
ajfa-3896	220	69	debt	debt	NOUN
ajfa-3896	220	70	and	and	CCONJ
ajfa-3896	220	71	gdp	gdp	NOUN
ajfa-3896	220	72	for	for	ADP
ajfa-3896	220	73	some	some	DET
ajfa-3896	220	74	countries	country	NOUN
ajfa-3896	220	75	.	.	PUNCT
ajfa-3896	221	1	this	this	DET
ajfa-3896	221	2	ratio	ratio	NOUN
ajfa-3896	221	3	measures	measure	VERB
ajfa-3896	221	4	the	the	DET
ajfa-3896	221	5	portion	portion	NOUN
ajfa-3896	221	6	of	of	ADP
ajfa-3896	221	7	a	a	DET
ajfa-3896	221	8	nation	nation	NOUN
ajfa-3896	221	9	’s	’s	PART
ajfa-3896	221	10	gdp	gdp	NOUN
ajfa-3896	221	11	attributable	attributable	ADJ
ajfa-3896	221	12	to	to	ADP
ajfa-3896	221	13	debt	debt	NOUN
ajfa-3896	221	14	or	or	CCONJ
ajfa-3896	221	15	how	how	SCONJ
ajfa-3896	221	16	much	much	ADJ
ajfa-3896	221	17	of	of	ADP
ajfa-3896	221	18	a	a	DET
ajfa-3896	221	19	nation	nation	NOUN
ajfa-3896	221	20	’s	’s	PART
ajfa-3896	221	21	gdp	gdp	NOUN
ajfa-3896	221	22	that	that	PRON
ajfa-3896	221	23	can	can	AUX
ajfa-3896	221	24	provide	provide	VERB
ajfa-3896	221	25	coverage	coverage	NOUN
ajfa-3896	221	26	for	for	ADP
ajfa-3896	221	27	her	her	PRON
ajfa-3896	221	28	total	total	ADJ
ajfa-3896	221	29	debt	debt	NOUN
ajfa-3896	221	30	.	.	PUNCT
ajfa-3896	222	1	the	the	DET
ajfa-3896	222	2	result	result	NOUN
ajfa-3896	222	3	of	of	ADP
ajfa-3896	222	4	the	the	DET
ajfa-3896	222	5	analysis	analysis	NOUN
ajfa-3896	222	6	of	of	ADP
ajfa-3896	222	7	data	datum	NOUN
ajfa-3896	222	8	for	for	ADP
ajfa-3896	222	9	period	period	NOUN
ajfa-3896	222	10	2000	2000	NUM
ajfa-3896	222	11	2010	2010	NUM
ajfa-3896	222	12	is	be	AUX
ajfa-3896	222	13	presented	present	VERB
ajfa-3896	222	14	below	below	ADP
ajfa-3896	222	15	:	:	PUNCT
ajfa-3896	222	16	australia	australia	PROPN
ajfa-3896	222	17	austria	austria	PROPN
ajfa-3896	222	18	belgium	belgium	PROPN
ajfa-3896	222	19	canada	canada	PROPN
ajfa-3896	222	20	chile	chile	PROPN
ajfa-3896	222	21	czech_rep	czech_rep	PROPN
ajfa-3896	222	22	_	_	PRON
ajfa-3896	222	23	mean	mean	VERB
ajfa-3896	223	1	7.745455	7.745455	NUM
ajfa-3896	223	2	61.42727	61.42727	NUM
ajfa-3896	223	3	93.74545	93.74545	NUM
ajfa-3896	223	4	33.67273	33.67273	NUM
ajfa-3896	223	5	9.563636	9.563636	NUM
ajfa-3896	223	6	23.06364	23.06364	NUM
ajfa-3896	223	7	median	median	NOUN
ajfa-3896	223	8	7.500000	7.500000	NUM
ajfa-3896	223	9	60.90000	60.90000	NUM
ajfa-3896	223	10	94.90000	94.90000	NUM
ajfa-3896	223	11	35.70000	35.70000	NUM
ajfa-3896	223	12	9.200000	9.200000	NUM
ajfa-3896	223	13	23.20000	23.20000	NUM
ajfa-3896	223	14	maximum	maximum	NOUN
ajfa-3896	223	15	11.40000	11.40000	NUM
ajfa-3896	223	16	65.80000	65.80000	NUM
ajfa-3896	223	17	99.50000	99.50000	NUM
ajfa-3896	223	18	40.90000	40.90000	NUM
ajfa-3896	223	19	15.70000	15.70000	NUM
ajfa-3896	223	20	36.60000	36.60000	NUM
ajfa-3896	223	21	minimum	minimum	NOUN
ajfa-3896	223	22	4.900000	4.900000	NUM
ajfa-3896	223	23	57.80000	57.80000	NUM
ajfa-3896	223	24	85.30000	85.30000	NUM
ajfa-3896	223	25	25.20000	25.20000	NUM
ajfa-3896	223	26	4.100000	4.100000	NUM
ajfa-3896	223	27	13.20000	13.20000	NUM
ajfa-3896	223	28	std	std	NOUN
ajfa-3896	223	29	.	.	PUNCT
ajfa-3896	224	1	dev	dev	PROPN
ajfa-3896	224	2	.	.	PUNCT
ajfa-3896	225	1	2.234441	2.234441	NUM
ajfa-3896	225	2	2.299605	2.299605	NUM
ajfa-3896	225	3	4.685160	4.685160	NUM
ajfa-3896	225	4	5.181716	5.181716	NUM
ajfa-3896	225	5	4.232794	4.232794	NUM
ajfa-3896	225	6	7.292636	7.292636	NUM
ajfa-3896	225	7	skewness	skewness	NOUN
ajfa-3896	225	8	0.369526	0.369526	NUM
ajfa-3896	225	9	0.570895	0.570895	NUM
ajfa-3896	225	10	-0.449502	-0.449502	NOUN
ajfa-3896	225	11	-0.195987	-0.195987	NOUN
ajfa-3896	226	1	0.162414	0.162414	NUM
ajfa-3896	226	2	0.392131	0.392131	NUM
ajfa-3896	226	3	kurtosis	kurtosis	VERB
ajfa-3896	226	4	1.899267	1.899267	NUM
ajfa-3896	226	5	2.784052	2.784052	NUM
ajfa-3896	226	6	2.058818	2.058818	NUM
ajfa-3896	226	7	1.767808	1.767808	NUM
ajfa-3896	226	8	1.498793	1.498793	NUM
ajfa-3896	226	9	2.285764	2.285764	NUM
ajfa-3896	226	10	jarque	jarque	NOUN
ajfa-3896	226	11	-	-	PUNCT
ajfa-3896	226	12	bera	bera	NOUN
ajfa-3896	226	13	0.805663	0.805663	NUM
ajfa-3896	226	14	0.618895	0.618895	NUM
ajfa-3896	226	15	0.776431	0.776431	NUM
ajfa-3896	226	16	0.766306	0.766306	NUM
ajfa-3896	226	17	1.081270	1.081270	NUM
ajfa-3896	226	18	0.515717	0.515717	NUM
ajfa-3896	226	19	probability	probability	NOUN
ajfa-3896	226	20	0.668425	0.668425	NUM
ajfa-3896	226	21	0.733852	0.733852	NUM
ajfa-3896	226	22	0.678266	0.678266	NUM
ajfa-3896	226	23	0.681708	0.681708	NUM
ajfa-3896	226	24	0.582378	0.582378	NUM
ajfa-3896	226	25	0.772705	0.772705	NUM
ajfa-3896	226	26	sum	sum	NOUN
ajfa-3896	226	27	85.20000	85.20000	NUM
ajfa-3896	226	28	675.7000	675.7000	NUM
ajfa-3896	227	1	1031.200	1031.200	NUM
ajfa-3896	227	2	370.4000	370.4000	NUM
ajfa-3896	227	3	105.2000	105.2000	NUM
ajfa-3896	227	4	253.7000	253.7000	NUM
ajfa-3896	227	5	sum	sum	NOUN
ajfa-3896	227	6	sq	sq	PROPN
ajfa-3896	227	7	.	.	PROPN
ajfa-3896	227	8	dev	dev	PROPN
ajfa-3896	227	9	.	.	PUNCT
ajfa-3896	228	1	49.92727	49.92727	NUM
ajfa-3896	228	2	52.88182	52.88182	NUM
ajfa-3896	229	1	219.5073	219.5073	NUM
ajfa-3896	229	2	268.5018	268.5018	NUM
ajfa-3896	229	3	179.1655	179.1655	NUM
ajfa-3896	229	4	531.8255	531.8255	NUM
ajfa-3896	229	5	observations	observation	NOUN
ajfa-3896	229	6	11	11	NUM
ajfa-3896	229	7	11	11	NUM
ajfa-3896	229	8	11	11	NUM
ajfa-3896	229	9	11	11	NUM
ajfa-3896	229	10	11	11	NUM
ajfa-3896	229	11	11	11	NUM
ajfa-3896	229	12	asian	asian	ADJ
ajfa-3896	229	13	journal	journal	NOUN
ajfa-3896	229	14	of	of	ADP
ajfa-3896	229	15	finance	finance	PROPN
ajfa-3896	229	16	&	&	CCONJ
ajfa-3896	229	17	accounting	accounting	PROPN
ajfa-3896	229	18	issn	issn	PROPN
ajfa-3896	229	19	1946	1946	NUM
ajfa-3896	229	20	-	-	PUNCT
ajfa-3896	229	21	052x	052x	NOUN
ajfa-3896	229	22	2013	2013	NUM
ajfa-3896	229	23	,	,	PUNCT
ajfa-3896	229	24	vol	vol	NOUN
ajfa-3896	229	25	.	.	PROPN
ajfa-3896	229	26	5	5	NUM
ajfa-3896	229	27	,	,	PUNCT
ajfa-3896	229	28	no	no	INTJ
ajfa-3896	229	29	.	.	NOUN
ajfa-3896	229	30	2	2	NUM
ajfa-3896	229	31	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-3896	229	32	38	38	NUM
ajfa-3896	229	33	denmark	denmark	NOUN
ajfa-3896	229	34	estonia	estonia	PROPN
ajfa-3896	229	35	finland	finland	PROPN
ajfa-3896	229	36	france	france	PROPN
ajfa-3896	229	37	germany	germany	PROPN
ajfa-3896	229	38	greece	greece	PROPN
ajfa-3896	229	39	mean	mean	VERB
ajfa-3896	229	40	42.23636	42.23636	NUM
ajfa-3896	229	41	2.663636	2.663636	NUM
ajfa-3896	229	42	39.34545	39.34545	NUM
ajfa-3896	229	43	53.60000	53.60000	NUM
ajfa-3896	229	44	40.02727	40.02727	NUM
ajfa-3896	229	45	113.8727	113.8727	NUM
ajfa-3896	229	46	median	median	NOUN
ajfa-3896	229	47	39.60000	39.60000	NUM
ajfa-3896	229	48	2.900000	2.900000	NUM
ajfa-3896	229	49	41.30000	41.30000	NUM
ajfa-3896	229	50	52.10000	52.10000	NUM
ajfa-3896	229	51	39.60000	39.60000	NUM
ajfa-3896	229	52	109.7000	109.7000	NUM
ajfa-3896	229	53	maximum	maximum	ADJ
ajfa-3896	229	54	54.80000	54.80000	NUM
ajfa-3896	229	55	3.600000	3.600000	NUM
ajfa-3896	229	56	48.00000	48.00000	NUM
ajfa-3896	229	57	67.40000	67.40000	NUM
ajfa-3896	229	58	44.40000	44.40000	NUM
ajfa-3896	229	59	147.8000	147.8000	NUM
ajfa-3896	229	60	minimum	minimum	NOUN
ajfa-3896	229	61	27.80000	27.80000	NUM
ajfa-3896	229	62	1.300000	1.300000	NUM
ajfa-3896	229	63	29.50000	29.50000	NUM
ajfa-3896	229	64	47.40000	47.40000	NUM
ajfa-3896	229	65	36.50000	36.50000	NUM
ajfa-3896	229	66	105.7000	105.7000	NUM
ajfa-3896	229	67	std	std	NOUN
ajfa-3896	229	68	.	.	PUNCT
ajfa-3896	230	1	dev	dev	PROPN
ajfa-3896	230	2	.	.	PUNCT
ajfa-3896	231	1	9.220767	9.220767	NUM
ajfa-3896	231	2	0.797838	0.797838	NUM
ajfa-3896	231	3	5.618071	5.618071	NUM
ajfa-3896	231	4	5.804653	5.804653	NUM
ajfa-3896	231	5	2.535780	2.535780	NUM
ajfa-3896	231	6	12.64002	12.64002	NUM
ajfa-3896	231	7	skewness	skewness	PROPN
ajfa-3896	231	8	-0.098987	-0.098987	PROPN
ajfa-3896	231	9	-0.382685	-0.382685	PROPN
ajfa-3896	231	10	-0.395605	-0.395605	VERB
ajfa-3896	231	11	1.403094	1.403094	NUM
ajfa-3896	231	12	0.539173	0.539173	NUM
ajfa-3896	231	13	2.054162	2.054162	NUM
ajfa-3896	231	14	kurtosis	kurtosis	VERB
ajfa-3896	231	15	1.629325	1.629325	NUM
ajfa-3896	231	16	1.763231	1.763231	NUM
ajfa-3896	231	17	2.280921	2.280921	NUM
ajfa-3896	231	18	4.076940	4.076940	NUM
ajfa-3896	231	19	2.400279	2.400279	NUM
ajfa-3896	231	20	5.889990	5.889990	NUM
ajfa-3896	231	21	jarque	jarque	NOUN
ajfa-3896	231	22	-	-	PUNCT
ajfa-3896	231	23	bera	bera	NOUN
ajfa-3896	231	24	0.879058	0.879058	NUM
ajfa-3896	231	25	0.969553	0.969553	NUM
ajfa-3896	231	26	0.523916	0.523916	NUM
ajfa-3896	231	27	4.140811	4.140811	NUM
ajfa-3896	231	28	0.697811	0.697811	NUM
ajfa-3896	231	29	11.56392	11.56392	NUM
ajfa-3896	231	30	probability	probability	NOUN
ajfa-3896	231	31	0.644340	0.644340	NUM
ajfa-3896	231	32	0.615835	0.615835	NUM
ajfa-3896	231	33	0.769543	0.769543	NUM
ajfa-3896	232	1	0.126135	0.126135	NUM
ajfa-3896	232	2	0.705460	0.705460	NUM
ajfa-3896	232	3	0.003083	0.003083	NUM
ajfa-3896	232	4	sum	sum	NOUN
ajfa-3896	232	5	464.6000	464.6000	NUM
ajfa-3896	232	6	29.30000	29.30000	NUM
ajfa-3896	232	7	432.8000	432.8000	NUM
ajfa-3896	233	1	589.6000	589.6000	NUM
ajfa-3896	233	2	440.3000	440.3000	NUM
ajfa-3896	233	3	1252.600	1252.600	NUM
ajfa-3896	233	4	sum	sum	NOUN
ajfa-3896	233	5	sq	sq	PROPN
ajfa-3896	233	6	.	.	PROPN
ajfa-3896	233	7	dev	dev	PROPN
ajfa-3896	233	8	.	.	PUNCT
ajfa-3896	234	1	850.2255	850.2255	NUM
ajfa-3896	235	1	6.365455	6.365455	NUM
ajfa-3896	235	2	315.6273	315.6273	NUM
ajfa-3896	235	3	336.9400	336.9400	NUM
ajfa-3896	235	4	64.30182	64.30182	NUM
ajfa-3896	235	5	1597.702	1597.702	NUM
ajfa-3896	235	6	observations	observation	NOUN
ajfa-3896	235	7	11	11	NUM
ajfa-3896	235	8	11	11	NUM
ajfa-3896	235	9	11	11	NUM
ajfa-3896	235	10	11	11	NUM
ajfa-3896	235	11	11	11	NUM
ajfa-3896	235	12	11	11	NUM
ajfa-3896	235	13	hungary	hungary	PROPN
ajfa-3896	235	14	iceland	iceland	PROPN
ajfa-3896	235	15	ireland	ireland	PROPN
ajfa-3896	235	16	isreal	isreal	PROPN
ajfa-3896	235	17	italy	italy	PROPN
ajfa-3896	235	18	korea	korea	PROPN
ajfa-3896	235	19	mean	mean	VERB
ajfa-3896	235	20	60.54545	60.54545	NUM
ajfa-3896	235	21	40.92727	40.92727	NUM
ajfa-3896	235	22	31.38182	31.38182	NUM
ajfa-3896	235	23	85.39091	85.39091	NUM
ajfa-3896	235	24	100.3182	100.3182	NUM
ajfa-3896	235	25	25.18182	25.18182	NUM
ajfa-3896	235	26	median	median	NOUN
ajfa-3896	235	27	58.10000	58.10000	NUM
ajfa-3896	235	28	33.80000	33.80000	NUM
ajfa-3896	235	29	27.90000	27.90000	NUM
ajfa-3896	235	30	83.40000	83.40000	NUM
ajfa-3896	235	31	98.10000	98.10000	NUM
ajfa-3896	235	32	27.60000	27.60000	NUM
ajfa-3896	235	33	maximum	maximum	ADJ
ajfa-3896	235	34	73.90000	73.90000	NUM
ajfa-3896	235	35	87.50000	87.50000	NUM
ajfa-3896	235	36	60.70000	60.70000	NUM
ajfa-3896	235	37	97.80000	97.80000	NUM
ajfa-3896	235	38	109.0000	109.0000	NUM
ajfa-3896	235	39	32.60000	32.60000	NUM
ajfa-3896	235	40	minimum	minimum	NOUN
ajfa-3896	235	41	50.40000	50.40000	NUM
ajfa-3896	235	42	19.40000	19.40000	NUM
ajfa-3896	235	43	19.80000	19.80000	NUM
ajfa-3896	235	44	74.70000	74.70000	NUM
ajfa-3896	235	45	95.60000	95.60000	NUM
ajfa-3896	235	46	16.70000	16.70000	NUM
ajfa-3896	235	47	std	std	NOUN
ajfa-3896	235	48	.	.	PUNCT
ajfa-3896	236	1	dev	dev	PROPN
ajfa-3896	236	2	.	.	PUNCT
ajfa-3896	237	1	7.908143	7.908143	NUM
ajfa-3896	237	2	22.70036	22.70036	NUM
ajfa-3896	237	3	12.32167	12.32167	NUM
ajfa-3896	237	4	8.973233	8.973233	NUM
ajfa-3896	237	5	4.535597	4.535597	NUM
ajfa-3896	237	6	6.143748	6.143748	NUM
ajfa-3896	237	7	skewness	skewness	NOUN
ajfa-3896	237	8	0.576880	0.576880	NUM
ajfa-3896	237	9	1.291691	1.291691	NUM
ajfa-3896	237	10	1.419763	1.419763	NUM
ajfa-3896	237	11	0.148276	0.148276	NUM
ajfa-3896	237	12	0.794156	0.794156	NUM
ajfa-3896	237	13	-0.279550	-0.279550	NOUN
ajfa-3896	237	14	kurtosis	kurtosis	VERB
ajfa-3896	237	15	2.045054	2.045054	NUM
ajfa-3896	238	1	3.221162	3.221162	NUM
ajfa-3896	238	2	4.003810	4.003810	NUM
ajfa-3896	238	3	1.464425	1.464425	NUM
ajfa-3896	238	4	2.250193	2.250193	NUM
ajfa-3896	238	5	1.456844	1.456844	NUM
ajfa-3896	238	6	jarque	jarque	NOUN
ajfa-3896	238	7	-	-	PUNCT
ajfa-3896	238	8	bera	bera	NOUN
ajfa-3896	238	9	1.028081	1.028081	NUM
ajfa-3896	238	10	3.081271	3.081271	NUM
ajfa-3896	238	11	4.157334	4.157334	NUM
ajfa-3896	238	12	1.121052	1.121052	NUM
ajfa-3896	238	13	1.413934	1.413934	NUM
ajfa-3896	238	14	1.234716	1.234716	NUM
ajfa-3896	238	15	probability	probability	NOUN
ajfa-3896	238	16	0.598074	0.598074	NUM
ajfa-3896	238	17	0.214245	0.214245	NUM
ajfa-3896	238	18	0.125097	0.125097	NUM
ajfa-3896	238	19	0.570909	0.570909	NUM
ajfa-3896	238	20	0.493138	0.493138	NUM
ajfa-3896	238	21	0.539368	0.539368	NUM
ajfa-3896	238	22	sum	sum	NOUN
ajfa-3896	238	23	666.0000	666.0000	NUM
ajfa-3896	238	24	450.2000	450.2000	NUM
ajfa-3896	238	25	345.2000	345.2000	NUM
ajfa-3896	238	26	939.3000	939.3000	NUM
ajfa-3896	238	27	1103.500	1103.500	NUM
ajfa-3896	238	28	277.0000	277.0000	NUM
ajfa-3896	238	29	sum	sum	NOUN
ajfa-3896	238	30	sq	sq	PROPN
ajfa-3896	238	31	.	.	PROPN
ajfa-3896	238	32	dev	dev	PROPN
ajfa-3896	238	33	.	.	PUNCT
ajfa-3896	239	1	625.3873	625.3873	NUM
ajfa-3896	239	2	5153.062	5153.062	PROPN
ajfa-3896	239	3	1518.236	1518.236	NUM
ajfa-3896	239	4	805.1891	805.1891	NUM
ajfa-3896	239	5	205.7164	205.7164	NUM
ajfa-3896	239	6	377.4564	377.4564	NUM
ajfa-3896	239	7	observations	observation	NOUN
ajfa-3896	239	8	11	11	NUM
ajfa-3896	239	9	11	11	NUM
ajfa-3896	239	10	11	11	NUM
ajfa-3896	239	11	11	11	NUM
ajfa-3896	239	12	11	11	NUM
ajfa-3896	239	13	11	11	NUM
ajfa-3896	239	14	luxembour	luxembour	PROPN
ajfa-3896	239	15	mexico	mexico	PROPN
ajfa-3896	239	16	netherland	netherland	PROPN
ajfa-3896	239	17	newzealand	newzealand	PROPN
ajfa-3896	239	18	nigeria	nigeria	PROPN
ajfa-3896	239	19	norway	norway	PROPN
ajfa-3896	239	20	mean	mean	VERB
ajfa-3896	239	21	4.100000	4.100000	NUM
ajfa-3896	239	22	22.56364	22.56364	NUM
ajfa-3896	239	23	44.10000	44.10000	NUM
ajfa-3896	239	24	25.76364	25.76364	NUM
ajfa-3896	239	25	42.85455	42.85455	NUM
ajfa-3896	239	26	18.53636	18.53636	NUM
ajfa-3896	239	27	median	median	NOUN
ajfa-3896	239	28	2.700000	2.700000	NUM
ajfa-3896	239	29	21.20000	21.20000	NUM
ajfa-3896	239	30	43.00000	43.00000	NUM
ajfa-3896	239	31	26.40000	26.40000	NUM
ajfa-3896	239	32	29.00000	29.00000	NUM
ajfa-3896	239	33	18.40000	18.40000	NUM
ajfa-3896	239	34	maximum	maximum	NOUN
ajfa-3896	239	35	12.60000	12.60000	NUM
ajfa-3896	239	36	28.10000	28.10000	NUM
ajfa-3896	239	37	51.80000	51.80000	NUM
ajfa-3896	239	38	32.10000	32.10000	NUM
ajfa-3896	239	39	88.70000	88.70000	NUM
ajfa-3896	239	40	26.40000	26.40000	NUM
ajfa-3896	239	41	minimum	minimum	NOUN
ajfa-3896	239	42	0.800000	0.800000	NUM
ajfa-3896	239	43	20.30000	20.30000	NUM
ajfa-3896	239	44	37.60000	37.60000	NUM
ajfa-3896	239	45	20.30000	20.30000	NUM
ajfa-3896	239	46	11.60000	11.60000	NUM
ajfa-3896	239	47	11.70000	11.70000	NUM
ajfa-3896	239	48	std	std	NOUN
ajfa-3896	239	49	.	.	PUNCT
ajfa-3896	240	1	dev	dev	PROPN
ajfa-3896	240	2	.	.	PUNCT
ajfa-3896	241	1	3.875306	3.875306	NUM
ajfa-3896	241	2	2.835233	2.835233	NUM
ajfa-3896	241	3	4.582794	4.582794	NUM
ajfa-3896	241	4	4.269256	4.269256	NUM
ajfa-3896	241	5	32.00376	32.00376	NUM
ajfa-3896	241	6	4.838858	4.838858	NUM
ajfa-3896	241	7	asian	asian	ADJ
ajfa-3896	241	8	journal	journal	NOUN
ajfa-3896	241	9	of	of	ADP
ajfa-3896	241	10	finance	finance	PROPN
ajfa-3896	241	11	&	&	CCONJ
ajfa-3896	241	12	accounting	accounting	PROPN
ajfa-3896	241	13	issn	issn	PROPN
ajfa-3896	241	14	1946	1946	NUM
ajfa-3896	241	15	-	-	PUNCT
ajfa-3896	241	16	052x	052x	NOUN
ajfa-3896	241	17	2013	2013	NUM
ajfa-3896	241	18	,	,	PUNCT
ajfa-3896	241	19	vol	vol	NOUN
ajfa-3896	241	20	.	.	PROPN
ajfa-3896	241	21	5	5	NUM
ajfa-3896	241	22	,	,	PUNCT
ajfa-3896	241	23	no	no	INTJ
ajfa-3896	241	24	.	.	NOUN
ajfa-3896	241	25	2	2	NUM
ajfa-3896	241	26	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-3896	241	27	39	39	NUM
ajfa-3896	241	28	skewness	skewness	NOUN
ajfa-3896	241	29	1.184075	1.184075	NUM
ajfa-3896	241	30	1.169848	1.169848	NUM
ajfa-3896	241	31	0.450761	0.450761	NUM
ajfa-3896	241	32	0.057874	0.057874	NUM
ajfa-3896	241	33	0.335441	0.335441	NUM
ajfa-3896	241	34	0.276811	0.276811	NUM
ajfa-3896	241	35	kurtosis	kurtosis	NOUN
ajfa-3896	241	36	3.017364	3.017364	NUM
ajfa-3896	241	37	2.770231	2.770231	NUM
ajfa-3896	241	38	2.061520	2.061520	NUM
ajfa-3896	241	39	1.514452	1.514452	NUM
ajfa-3896	241	40	1.399990	1.399990	NUM
ajfa-3896	241	41	2.233659	2.233659	NUM
ajfa-3896	241	42	jarque	jarque	NOUN
ajfa-3896	241	43	-	-	PUNCT
ajfa-3896	241	44	bera	bera	NOUN
ajfa-3896	241	45	2.570534	2.570534	NUM
ajfa-3896	241	46	2.533194	2.533194	NUM
ajfa-3896	241	47	0.776182	0.776182	NUM
ajfa-3896	241	48	1.017615	1.017615	NUM
ajfa-3896	241	49	1.379636	1.379636	NUM
ajfa-3896	241	50	0.409647	0.409647	NUM
ajfa-3896	241	51	probability	probability	NOUN
ajfa-3896	241	52	0.276577	0.276577	NUM
ajfa-3896	241	53	0.281789	0.281789	NUM
ajfa-3896	241	54	0.678351	0.678351	NUM
ajfa-3896	241	55	0.601212	0.601212	NUM
ajfa-3896	241	56	0.501667	0.501667	NUM
ajfa-3896	241	57	0.814791	0.814791	NUM
ajfa-3896	241	58	sum	sum	NOUN
ajfa-3896	241	59	45.10000	45.10000	NUM
ajfa-3896	241	60	248.2000	248.2000	NUM
ajfa-3896	241	61	485.1000	485.1000	NUM
ajfa-3896	241	62	283.4000	283.4000	NUM
ajfa-3896	241	63	471.4000	471.4000	NUM
ajfa-3896	241	64	203.9000	203.9000	NUM
ajfa-3896	241	65	sum	sum	NOUN
ajfa-3896	241	66	sq	sq	PROPN
ajfa-3896	241	67	.	.	PROPN
ajfa-3896	241	68	dev	dev	PROPN
ajfa-3896	241	69	.	.	PUNCT
ajfa-3896	242	1	150.1800	150.1800	NUM
ajfa-3896	242	2	80.38545	80.38545	NUM
ajfa-3896	243	1	210.0200	210.0200	NUM
ajfa-3896	243	2	182.2655	182.2655	NUM
ajfa-3896	243	3	10242.41	10242.41	NUM
ajfa-3896	243	4	234.1455	234.1455	NUM
ajfa-3896	243	5	observations	observation	NOUN
ajfa-3896	243	6	11	11	NUM
ajfa-3896	243	7	11	11	NUM
ajfa-3896	243	8	11	11	NUM
ajfa-3896	243	9	11	11	NUM
ajfa-3896	243	10	11	11	NUM
ajfa-3896	243	11	11	11	NUM
ajfa-3896	243	12	poland	poland	PROPN
ajfa-3896	243	13	portugal	portugal	PROPN
ajfa-3896	243	14	slovak_rep	slovak_rep	PROPN
ajfa-3896	243	15	_	_	PROPN
ajfa-3896	243	16	spain	spain	PROPN
ajfa-3896	243	17	sweeden	sweeden	PROPN
ajfa-3896	243	18	switzerland	switzerland	PROPN
ajfa-3896	243	19	mean	mean	VERB
ajfa-3896	243	20	43.20000	43.20000	NUM
ajfa-3896	243	21	65.29091	65.29091	NUM
ajfa-3896	243	22	32.53636	32.53636	NUM
ajfa-3896	243	23	40.99091	40.99091	NUM
ajfa-3896	243	24	43.53636	43.53636	NUM
ajfa-3896	243	25	24.98182	24.98182	NUM
ajfa-3896	243	26	median	median	NOUN
ajfa-3896	243	27	44.70000	44.70000	NUM
ajfa-3896	243	28	66.20000	66.20000	NUM
ajfa-3896	243	29	33.70000	33.70000	NUM
ajfa-3896	243	30	40.70000	40.70000	NUM
ajfa-3896	243	31	46.20000	46.20000	NUM
ajfa-3896	243	32	25.20000	25.20000	NUM
ajfa-3896	243	33	maximum	maximum	ADJ
ajfa-3896	243	34	49.70000	49.70000	NUM
ajfa-3896	243	35	88.00000	88.00000	NUM
ajfa-3896	243	36	39.10000	39.10000	NUM
ajfa-3896	243	37	51.70000	51.70000	NUM
ajfa-3896	243	38	56.90000	56.90000	NUM
ajfa-3896	243	39	28.30000	28.30000	NUM
ajfa-3896	243	40	minimum	minimum	ADJ
ajfa-3896	243	41	35.80000	35.80000	NUM
ajfa-3896	243	42	52.10000	52.10000	NUM
ajfa-3896	243	43	23.90000	23.90000	NUM
ajfa-3896	243	44	30.00000	30.00000	NUM
ajfa-3896	243	45	33.80000	33.80000	NUM
ajfa-3896	243	46	20.20000	20.20000	NUM
ajfa-3896	243	47	std	std	NOUN
ajfa-3896	243	48	.	.	PUNCT
ajfa-3896	244	1	dev	dev	PROPN
ajfa-3896	244	2	.	.	PUNCT
ajfa-3896	245	1	4.198571	4.198571	NUM
ajfa-3896	245	2	10.76777	10.76777	NUM
ajfa-3896	245	3	4.980617	4.980617	NUM
ajfa-3896	245	4	7.194644	7.194644	NUM
ajfa-3896	245	5	6.991033	6.991033	NUM
ajfa-3896	245	6	3.038361	3.038361	NUM
ajfa-3896	245	7	skewness	skewness	NOUN
ajfa-3896	245	8	-0.550736	-0.550736	NOUN
ajfa-3896	245	9	0.789402	0.789402	NUM
ajfa-3896	245	10	-0.383416	-0.383416	ADJ
ajfa-3896	245	11	-0.025881	-0.025881	NOUN
ajfa-3896	245	12	0.221513	0.221513	NUM
ajfa-3896	245	13	-0.299018	-0.299018	NOUN
ajfa-3896	245	14	kurtosis	kurtosis	VERB
ajfa-3896	245	15	2.551968	2.551968	NUM
ajfa-3896	245	16	2.889988	2.889988	NUM
ajfa-3896	245	17	1.939694	1.939694	NUM
ajfa-3896	245	18	1.761064	1.761064	NUM
ajfa-3896	245	19	2.280705	2.280705	NUM
ajfa-3896	245	20	1.718225	1.718225	NUM
ajfa-3896	245	21	jarque	jarque	NOUN
ajfa-3896	245	22	-	-	PUNCT
ajfa-3896	245	23	bera	bera	NOUN
ajfa-3896	245	24	0.648072	0.648072	NUM
ajfa-3896	245	25	1.147999	1.147999	NUM
ajfa-3896	245	26	0.784795	0.784795	NUM
ajfa-3896	245	27	0.704753	0.704753	NUM
ajfa-3896	245	28	0.327093	0.327093	NUM
ajfa-3896	245	29	0.916939	0.916939	NUM
ajfa-3896	245	30	probability	probability	NOUN
ajfa-3896	245	31	0.723224	0.723224	NUM
ajfa-3896	245	32	0.563268	0.563268	NUM
ajfa-3896	245	33	0.675435	0.675435	NUM
ajfa-3896	245	34	0.703016	0.703016	NUM
ajfa-3896	245	35	0.849127	0.849127	NUM
ajfa-3896	245	36	0.632251	0.632251	NUM
ajfa-3896	245	37	sum	sum	NOUN
ajfa-3896	245	38	475.2000	475.2000	NUM
ajfa-3896	246	1	718.2000	718.2000	NUM
ajfa-3896	246	2	357.9000	357.9000	NUM
ajfa-3896	246	3	450.9000	450.9000	NUM
ajfa-3896	246	4	478.9000	478.9000	NUM
ajfa-3896	246	5	274.8000	274.8000	NUM
ajfa-3896	246	6	sum	sum	NOUN
ajfa-3896	246	7	sq	sq	PROPN
ajfa-3896	246	8	.	.	PROPN
ajfa-3896	246	9	dev	dev	PROPN
ajfa-3896	246	10	.	.	PUNCT
ajfa-3896	247	1	176.2800	176.2800	NUM
ajfa-3896	247	2	1159.449	1159.449	NUM
ajfa-3896	247	3	248.0655	248.0655	NUM
ajfa-3896	247	4	517.6291	517.6291	NUM
ajfa-3896	247	5	488.7455	488.7455	NUM
ajfa-3896	247	6	92.31636	92.31636	NUM
ajfa-3896	247	7	observations	observation	NOUN
ajfa-3896	247	8	11	11	NUM
ajfa-3896	247	9	11	11	NUM
ajfa-3896	247	10	11	11	NUM
ajfa-3896	247	11	11	11	NUM
ajfa-3896	247	12	11	11	NUM
ajfa-3896	247	13	11	11	NUM
ajfa-3896	247	14	turkey	turkey	PROPN
ajfa-3896	247	15	u_k	u_k	SYM
ajfa-3896	248	1	usa	usa	PROPN
ajfa-3896	248	2	mean	mean	PROPN
ajfa-3896	248	3	51.43636	51.43636	NUM
ajfa-3896	248	4	50.00909	50.00909	NUM
ajfa-3896	248	5	39.39091	39.39091	NUM
ajfa-3896	248	6	median	median	NOUN
ajfa-3896	248	7	46.40000	46.40000	NUM
ajfa-3896	248	8	42.70000	42.70000	NUM
ajfa-3896	248	9	36.00000	36.00000	NUM
ajfa-3896	248	10	maximum	maximum	NOUN
ajfa-3896	248	11	74.10000	74.10000	NUM
ajfa-3896	248	12	85.50000	85.50000	NUM
ajfa-3896	248	13	61.30000	61.30000	NUM
ajfa-3896	249	1	minimum	minimum	NOUN
ajfa-3896	249	2	38.20000	38.20000	NUM
ajfa-3896	249	3	38.70000	38.70000	NUM
ajfa-3896	249	4	32.40000	32.40000	NUM
ajfa-3896	249	5	std	std	NOUN
ajfa-3896	249	6	.	.	PUNCT
ajfa-3896	250	1	dev	dev	PROPN
ajfa-3896	250	2	.	.	PROPN
ajfa-3896	250	3	12.45546	12.45546	NUM
ajfa-3896	250	4	16.42592	16.42592	NUM
ajfa-3896	250	5	9.314124	9.314124	NUM
ajfa-3896	250	6	skewness	skewness	NOUN
ajfa-3896	250	7	0.662118	0.662118	NUM
ajfa-3896	250	8	1.316526	1.316526	NUM
ajfa-3896	250	9	1.607802	1.607802	NUM
ajfa-3896	250	10	kurtosis	kurtosis	NOUN
ajfa-3896	250	11	2.066522	2.066522	NUM
ajfa-3896	250	12	3.139504	3.139504	NUM
ajfa-3896	250	13	4.047307	4.047307	NUM
ajfa-3896	250	14	jarque	jarque	NOUN
ajfa-3896	250	15	-	-	PUNCT
ajfa-3896	250	16	bera	bera	NOUN
ajfa-3896	250	17	1.203116	1.203116	NUM
ajfa-3896	250	18	3.186530	3.186530	NUM
ajfa-3896	250	19	5.241943	5.241943	NUM
ajfa-3896	250	20	probability	probability	NOUN
ajfa-3896	250	21	0.547957	0.547957	NUM
ajfa-3896	250	22	0.203261	0.203261	NUM
ajfa-3896	250	23	0.072732	0.072732	NUM
ajfa-3896	250	24	sum	sum	NOUN
ajfa-3896	250	25	565.8000	565.8000	NUM
ajfa-3896	250	26	550.1000	550.1000	NUM
ajfa-3896	250	27	433.3000	433.3000	NUM
ajfa-3896	250	28	asian	asian	ADJ
ajfa-3896	250	29	journal	journal	NOUN
ajfa-3896	250	30	of	of	ADP
ajfa-3896	250	31	finance	finance	PROPN
ajfa-3896	250	32	&	&	CCONJ
ajfa-3896	250	33	accounting	accounting	PROPN
ajfa-3896	250	34	issn	issn	PROPN
ajfa-3896	250	35	1946	1946	NUM
ajfa-3896	250	36	-	-	PUNCT
ajfa-3896	250	37	052x	052x	NOUN
ajfa-3896	250	38	2013	2013	NUM
ajfa-3896	250	39	,	,	PUNCT
ajfa-3896	250	40	vol	vol	NOUN
ajfa-3896	250	41	.	.	PROPN
ajfa-3896	250	42	5	5	NUM
ajfa-3896	250	43	,	,	PUNCT
ajfa-3896	250	44	no	no	INTJ
ajfa-3896	250	45	.	.	NOUN
ajfa-3896	250	46	2	2	NUM
ajfa-3896	250	47	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-3896	250	48	40	40	NUM
ajfa-3896	250	49	sum	sum	NOUN
ajfa-3896	250	50	sq	sq	PROPN
ajfa-3896	250	51	.	.	PROPN
ajfa-3896	250	52	dev	dev	PROPN
ajfa-3896	250	53	.	.	PUNCT
ajfa-3896	251	1	1551.385	1551.385	NUM
ajfa-3896	251	2	2698.109	2698.109	NUM
ajfa-3896	251	3	867.5291	867.5291	NUM
ajfa-3896	251	4	observations	observation	NOUN
ajfa-3896	251	5	11	11	NUM
ajfa-3896	251	6	11	11	NUM
ajfa-3896	251	7	11	11	NUM
ajfa-3896	251	8	these	these	DET
ajfa-3896	251	9	data	datum	NOUN
ajfa-3896	251	10	can	can	AUX
ajfa-3896	251	11	equally	equally	ADV
ajfa-3896	251	12	be	be	AUX
ajfa-3896	251	13	employed	employ	VERB
ajfa-3896	251	14	to	to	PART
ajfa-3896	251	15	assess	assess	VERB
ajfa-3896	251	16	government	government	NOUN
ajfa-3896	251	17	risk	risk	NOUN
ajfa-3896	251	18	which	which	PRON
ajfa-3896	251	19	entails	entail	VERB
ajfa-3896	251	20	identifying	identify	VERB
ajfa-3896	251	21	and	and	CCONJ
ajfa-3896	251	22	evaluating	evaluate	VERB
ajfa-3896	251	23	events	event	NOUN
ajfa-3896	251	24	(	(	PUNCT
ajfa-3896	251	25	i.e.	i.e.	X
ajfa-3896	251	26	,	,	PUNCT
ajfa-3896	251	27	possible	possible	ADJ
ajfa-3896	251	28	risks	risk	NOUN
ajfa-3896	251	29	and	and	CCONJ
ajfa-3896	251	30	opportunities	opportunity	NOUN
ajfa-3896	251	31	)	)	PUNCT
ajfa-3896	251	32	that	that	PRON
ajfa-3896	251	33	could	could	AUX
ajfa-3896	251	34	affect	affect	VERB
ajfa-3896	251	35	the	the	DET
ajfa-3896	251	36	achievement	achievement	NOUN
ajfa-3896	251	37	of	of	ADP
ajfa-3896	251	38	government	government	NOUN
ajfa-3896	251	39	overall	overall	ADJ
ajfa-3896	251	40	socio	socio	NOUN
ajfa-3896	251	41	-	-	PUNCT
ajfa-3896	251	42	economic	economic	ADJ
ajfa-3896	251	43	objectives	objective	NOUN
ajfa-3896	251	44	,	,	PUNCT
ajfa-3896	251	45	positively	positively	ADV
ajfa-3896	251	46	or	or	CCONJ
ajfa-3896	251	47	negatively	negatively	ADV
ajfa-3896	251	48	.	.	PUNCT
ajfa-3896	252	1	when	when	SCONJ
ajfa-3896	252	2	a	a	DET
ajfa-3896	252	3	government	government	NOUN
ajfa-3896	252	4	carries	carry	VERB
ajfa-3896	252	5	high	high	ADJ
ajfa-3896	252	6	debt	debt	NOUN
ajfa-3896	252	7	burden	burden	NOUN
ajfa-3896	252	8	for	for	ADP
ajfa-3896	252	9	example	example	NOUN
ajfa-3896	252	10	greece	greece	PROPN
ajfa-3896	252	11	,	,	PUNCT
ajfa-3896	252	12	such	such	ADJ
ajfa-3896	252	13	situation	situation	NOUN
ajfa-3896	252	14	is	be	AUX
ajfa-3896	252	15	highly	highly	ADV
ajfa-3896	252	16	likely	likely	ADJ
ajfa-3896	252	17	to	to	PART
ajfa-3896	252	18	intersect	intersect	VERB
ajfa-3896	252	19	with	with	ADP
ajfa-3896	252	20	a	a	DET
ajfa-3896	252	21	government	government	NOUN
ajfa-3896	252	22	’s	’s	PART
ajfa-3896	252	23	objectives	objective	NOUN
ajfa-3896	252	24	—	—	PUNCT
ajfa-3896	252	25	or	or	CCONJ
ajfa-3896	252	26	can	can	AUX
ajfa-3896	252	27	be	be	AUX
ajfa-3896	252	28	predicted	predict	VERB
ajfa-3896	252	29	to	to	PART
ajfa-3896	252	30	do	do	VERB
ajfa-3896	252	31	so	so	ADV
ajfa-3896	252	32	—	—	PUNCT
ajfa-3896	252	33	it	it	PRON
ajfa-3896	252	34	become	become	VERB
ajfa-3896	252	35	a	a	DET
ajfa-3896	252	36	risk	risk	NOUN
ajfa-3896	252	37	.	.	PUNCT
ajfa-3896	253	1	the	the	DET
ajfa-3896	253	2	above	above	ADJ
ajfa-3896	253	3	assertion	assertion	NOUN
ajfa-3896	253	4	is	be	AUX
ajfa-3896	253	5	consistent	consistent	ADJ
ajfa-3896	253	6	with	with	ADP
ajfa-3896	253	7	pricewaterhousecoopers	pricewaterhousecooper	NOUN
ajfa-3896	253	8	(	(	PUNCT
ajfa-3896	253	9	2008	2008	NUM
ajfa-3896	253	10	)	)	PUNCT
ajfa-3896	253	11	that	that	PRON
ajfa-3896	253	12	risk	risk	VERB
ajfa-3896	253	13	as	as	ADP
ajfa-3896	253	14	“	"	PUNCT
ajfa-3896	253	15	the	the	DET
ajfa-3896	253	16	possibility	possibility	NOUN
ajfa-3896	253	17	that	that	SCONJ
ajfa-3896	253	18	an	an	DET
ajfa-3896	253	19	event	event	NOUN
ajfa-3896	253	20	will	will	AUX
ajfa-3896	253	21	occur	occur	VERB
ajfa-3896	253	22	and	and	CCONJ
ajfa-3896	253	23	adversely	adversely	ADV
ajfa-3896	253	24	affect	affect	VERB
ajfa-3896	253	25	the	the	DET
ajfa-3896	253	26	achievement	achievement	NOUN
ajfa-3896	253	27	of	of	ADP
ajfa-3896	253	28	objectives	objective	NOUN
ajfa-3896	253	29	.	.	PUNCT
ajfa-3896	254	1	therefore	therefore	ADV
ajfa-3896	254	2	following	follow	VERB
ajfa-3896	254	3	pricewaterhousecoopers	pricewaterhousecooper	NOUN
ajfa-3896	254	4	(	(	PUNCT
ajfa-3896	254	5	2008	2008	NUM
ajfa-3896	254	6	)	)	PUNCT
ajfa-3896	254	7	risk	risk	NOUN
ajfa-3896	254	8	map	map	NOUN
ajfa-3896	254	9	this	this	DET
ajfa-3896	254	10	study	study	NOUN
ajfa-3896	254	11	classified	classify	VERB
ajfa-3896	254	12	these	these	DET
ajfa-3896	254	13	countries	country	NOUN
ajfa-3896	254	14	into	into	ADP
ajfa-3896	254	15	low	low	ADJ
ajfa-3896	254	16	,	,	PUNCT
ajfa-3896	254	17	medium	medium	ADJ
ajfa-3896	254	18	and	and	CCONJ
ajfa-3896	254	19	highly	highly	ADV
ajfa-3896	254	20	debt	debt	NOUN
ajfa-3896	254	21	burdened	burden	VERB
ajfa-3896	254	22	countries	country	NOUN
ajfa-3896	254	23	.	.	PUNCT
ajfa-3896	255	1	countries	country	NOUN
ajfa-3896	255	2	with	with	ADP
ajfa-3896	255	3	mean	mean	NOUN
ajfa-3896	255	4	of	of	ADP
ajfa-3896	255	5	debt	debt	NOUN
ajfa-3896	255	6	to	to	ADP
ajfa-3896	255	7	gdp	gdp	NOUN
ajfa-3896	255	8	ratio	ratio	NOUN
ajfa-3896	255	9	of	of	ADP
ajfa-3896	255	10	less	less	ADJ
ajfa-3896	255	11	than	than	ADP
ajfa-3896	255	12	10	10	NUM
ajfa-3896	255	13	%	%	NOUN
ajfa-3896	255	14	are	be	AUX
ajfa-3896	255	15	classified	classify	VERB
ajfa-3896	255	16	as	as	ADP
ajfa-3896	255	17	low	low	ADJ
ajfa-3896	255	18	debt	debt	NOUN
ajfa-3896	255	19	burdened	burden	VERB
ajfa-3896	255	20	countries	country	NOUN
ajfa-3896	255	21	,	,	PUNCT
ajfa-3896	255	22	10	10	NUM
ajfa-3896	255	23	-	-	SYM
ajfa-3896	255	24	50	50	NUM
ajfa-3896	255	25	%	%	NOUN
ajfa-3896	255	26	medium	medium	NOUN
ajfa-3896	255	27	debt	debt	NOUN
ajfa-3896	255	28	burdened	burden	VERB
ajfa-3896	255	29	countries	country	NOUN
ajfa-3896	255	30	and	and	CCONJ
ajfa-3896	255	31	greater	great	ADJ
ajfa-3896	255	32	than	than	ADP
ajfa-3896	255	33	50	50	NUM
ajfa-3896	255	34	%	%	NOUN
ajfa-3896	255	35	high	high	ADJ
ajfa-3896	255	36	debt	debt	NOUN
ajfa-3896	255	37	burdened	burden	VERB
ajfa-3896	255	38	countries	country	NOUN
ajfa-3896	255	39	.	.	PUNCT
ajfa-3896	256	1	by	by	ADP
ajfa-3896	256	2	this	this	DET
ajfa-3896	256	3	classification	classification	NOUN
ajfa-3896	256	4	,	,	PUNCT
ajfa-3896	256	5	australia	australia	PROPN
ajfa-3896	256	6	,	,	PUNCT
ajfa-3896	256	7	chile	chile	PROPN
ajfa-3896	256	8	,	,	PUNCT
ajfa-3896	256	9	estonia	estonia	PROPN
ajfa-3896	256	10	and	and	CCONJ
ajfa-3896	256	11	luxembourg	luxembourg	PROPN
ajfa-3896	256	12	are	be	AUX
ajfa-3896	256	13	low	low	ADJ
ajfa-3896	256	14	debt	debt	NOUN
ajfa-3896	256	15	burdened	burden	VERB
ajfa-3896	256	16	countries	country	NOUN
ajfa-3896	256	17	.	.	PUNCT
ajfa-3896	257	1	canada	canada	PROPN
ajfa-3896	257	2	,	,	PUNCT
ajfa-3896	257	3	czech	czech	PROPN
ajfa-3896	257	4	republic	republic	NOUN
ajfa-3896	257	5	,	,	PUNCT
ajfa-3896	257	6	denmark	denmark	PROPN
ajfa-3896	257	7	,	,	PUNCT
ajfa-3896	257	8	finland	finland	PROPN
ajfa-3896	257	9	,	,	PUNCT
ajfa-3896	257	10	germany	germany	PROPN
ajfa-3896	257	11	,	,	PUNCT
ajfa-3896	257	12	iceland	iceland	PROPN
ajfa-3896	257	13	,	,	PUNCT
ajfa-3896	257	14	ireland	ireland	PROPN
ajfa-3896	257	15	,	,	PUNCT
ajfa-3896	257	16	korea	korea	PROPN
ajfa-3896	257	17	,	,	PUNCT
ajfa-3896	257	18	mexico	mexico	PROPN
ajfa-3896	257	19	,	,	PUNCT
ajfa-3896	257	20	netherlands	netherlands	PROPN
ajfa-3896	257	21	,	,	PUNCT
ajfa-3896	257	22	new	new	PROPN
ajfa-3896	257	23	zealand	zealand	PROPN
ajfa-3896	257	24	,	,	PUNCT
ajfa-3896	257	25	nigeria	nigeria	PROPN
ajfa-3896	257	26	,	,	PUNCT
ajfa-3896	257	27	norway	norway	PROPN
ajfa-3896	257	28	,	,	PUNCT
ajfa-3896	257	29	poland	poland	PROPN
ajfa-3896	257	30	,	,	PUNCT
ajfa-3896	257	31	slovak	slovak	ADJ
ajfa-3896	257	32	republic	republic	NOUN
ajfa-3896	257	33	,	,	PUNCT
ajfa-3896	257	34	spain	spain	PROPN
ajfa-3896	257	35	,	,	PUNCT
ajfa-3896	257	36	sweden	sweden	PROPN
ajfa-3896	257	37	,	,	PUNCT
ajfa-3896	257	38	switzerland	switzerland	PROPN
ajfa-3896	257	39	and	and	CCONJ
ajfa-3896	257	40	usa	usa	PROPN
ajfa-3896	257	41	are	be	AUX
ajfa-3896	257	42	within	within	ADP
ajfa-3896	257	43	the	the	DET
ajfa-3896	257	44	category	category	NOUN
ajfa-3896	257	45	of	of	ADP
ajfa-3896	257	46	medium	medium	ADJ
ajfa-3896	257	47	debt	debt	NOUN
ajfa-3896	257	48	burdened	burden	VERB
ajfa-3896	257	49	countries	country	NOUN
ajfa-3896	257	50	.	.	PUNCT
ajfa-3896	258	1	finally	finally	ADV
ajfa-3896	258	2	,	,	PUNCT
ajfa-3896	258	3	austria	austria	PROPN
ajfa-3896	258	4	,	,	PUNCT
ajfa-3896	258	5	belgium	belgium	PROPN
ajfa-3896	258	6	,	,	PUNCT
ajfa-3896	258	7	france	france	PROPN
ajfa-3896	258	8	,	,	PUNCT
ajfa-3896	258	9	greece	greece	PROPN
ajfa-3896	258	10	,	,	PUNCT
ajfa-3896	258	11	hungary	hungary	PROPN
ajfa-3896	258	12	,	,	PUNCT
ajfa-3896	258	13	israel	israel	PROPN
ajfa-3896	258	14	,	,	PUNCT
ajfa-3896	258	15	italy	italy	PROPN
ajfa-3896	258	16	,	,	PUNCT
ajfa-3896	258	17	portugal	portugal	PROPN
ajfa-3896	258	18	,	,	PUNCT
ajfa-3896	258	19	turkey	turkey	PROPN
ajfa-3896	258	20	and	and	CCONJ
ajfa-3896	258	21	u.k	u.k	PROPN
ajfa-3896	258	22	are	be	AUX
ajfa-3896	258	23	highly	highly	ADV
ajfa-3896	258	24	debt	debt	NOUN
ajfa-3896	258	25	burdened	burden	VERB
ajfa-3896	258	26	.	.	PUNCT
ajfa-3896	259	1	estonia	estonia	PROPN
ajfa-3896	259	2	has	have	VERB
ajfa-3896	259	3	the	the	DET
ajfa-3896	259	4	lowest	low	ADJ
ajfa-3896	259	5	mean	mean	NOUN
ajfa-3896	259	6	of	of	ADP
ajfa-3896	259	7	debt	debt	NOUN
ajfa-3896	259	8	to	to	ADP
ajfa-3896	259	9	gdp	gdp	NOUN
ajfa-3896	259	10	ratio	ratio	NOUN
ajfa-3896	259	11	of	of	ADP
ajfa-3896	259	12	2.66	2.66	NUM
ajfa-3896	259	13	%	%	NOUN
ajfa-3896	259	14	and	and	CCONJ
ajfa-3896	259	15	greece	greece	PROPN
ajfa-3896	259	16	exhibit	exhibit	VERB
ajfa-3896	259	17	the	the	DET
ajfa-3896	259	18	highest	high	ADJ
ajfa-3896	259	19	ratio	ratio	NOUN
ajfa-3896	259	20	of	of	ADP
ajfa-3896	259	21	113.87	113.87	NUM
ajfa-3896	259	22	%	%	NOUN
ajfa-3896	259	23	.	.	PUNCT
ajfa-3896	260	1	this	this	PRON
ajfa-3896	260	2	is	be	AUX
ajfa-3896	260	3	indicative	indicative	ADJ
ajfa-3896	260	4	that	that	SCONJ
ajfa-3896	260	5	averagely	averagely	ADV
ajfa-3896	260	6	,	,	PUNCT
ajfa-3896	260	7	the	the	DET
ajfa-3896	260	8	gdp	gdp	NOUN
ajfa-3896	260	9	of	of	ADP
ajfa-3896	260	10	greece	greece	PROPN
ajfa-3896	260	11	is	be	AUX
ajfa-3896	260	12	not	not	PART
ajfa-3896	260	13	adequate	adequate	ADJ
ajfa-3896	260	14	to	to	PART
ajfa-3896	260	15	provide	provide	VERB
ajfa-3896	260	16	coverage	coverage	NOUN
ajfa-3896	260	17	for	for	ADP
ajfa-3896	260	18	her	her	PRON
ajfa-3896	260	19	debt	debt	NOUN
ajfa-3896	260	20	burden	burden	NOUN
ajfa-3896	260	21	.	.	PUNCT
ajfa-3896	261	1	the	the	DET
ajfa-3896	261	2	negative	negative	ADJ
ajfa-3896	261	3	but	but	CCONJ
ajfa-3896	261	4	catastrophic	catastrophic	ADJ
ajfa-3896	261	5	burden	burden	NOUN
ajfa-3896	261	6	of	of	ADP
ajfa-3896	261	7	debt	debt	NOUN
ajfa-3896	261	8	is	be	AUX
ajfa-3896	261	9	evidenced	evidence	VERB
ajfa-3896	261	10	by	by	ADP
ajfa-3896	261	11	the	the	DET
ajfa-3896	261	12	current	current	ADJ
ajfa-3896	261	13	economic	economic	ADJ
ajfa-3896	261	14	crisis	crisis	NOUN
ajfa-3896	261	15	greece	greece	PROPN
ajfa-3896	261	16	as	as	SCONJ
ajfa-3896	261	17	the	the	DET
ajfa-3896	261	18	highest	high	ADJ
ajfa-3896	261	19	debt	debt	NOUN
ajfa-3896	261	20	burdened	burden	VERB
ajfa-3896	261	21	country	country	NOUN
ajfa-3896	261	22	is	be	AUX
ajfa-3896	261	23	experiencing	experience	VERB
ajfa-3896	261	24	.	.	PUNCT
ajfa-3896	262	1	though	though	SCONJ
ajfa-3896	262	2	nigeria	nigeria	PROPN
ajfa-3896	262	3	by	by	ADP
ajfa-3896	262	4	this	this	DET
ajfa-3896	262	5	classification	classification	NOUN
ajfa-3896	262	6	falls	fall	VERB
ajfa-3896	262	7	within	within	ADP
ajfa-3896	262	8	the	the	DET
ajfa-3896	262	9	class	class	NOUN
ajfa-3896	262	10	of	of	ADP
ajfa-3896	262	11	medium	medium	NOUN
ajfa-3896	262	12	debt	debt	NOUN
ajfa-3896	262	13	burdened	burden	VERB
ajfa-3896	262	14	nation	nation	NOUN
ajfa-3896	262	15	with	with	ADP
ajfa-3896	262	16	a	a	DET
ajfa-3896	262	17	mean	mean	NOUN
ajfa-3896	262	18	of	of	ADP
ajfa-3896	262	19	debt	debt	NOUN
ajfa-3896	262	20	to	to	ADP
ajfa-3896	262	21	gdp	gdp	NOUN
ajfa-3896	262	22	of	of	ADP
ajfa-3896	262	23	42.85	42.85	NUM
ajfa-3896	262	24	%	%	NOUN
ajfa-3896	262	25	and	and	CCONJ
ajfa-3896	262	26	median	median	NOUN
ajfa-3896	262	27	of	of	ADP
ajfa-3896	262	28	29	29	NUM
ajfa-3896	262	29	%	%	NOUN
ajfa-3896	262	30	there	there	PRON
ajfa-3896	262	31	is	be	VERB
ajfa-3896	262	32	every	every	DET
ajfa-3896	262	33	need	need	NOUN
ajfa-3896	262	34	to	to	PART
ajfa-3896	262	35	be	be	AUX
ajfa-3896	262	36	courteous	courteous	ADJ
ajfa-3896	262	37	and	and	CCONJ
ajfa-3896	262	38	on	on	ADP
ajfa-3896	262	39	the	the	DET
ajfa-3896	262	40	watch	watch	NOUN
ajfa-3896	262	41	out	out	ADP
ajfa-3896	262	42	as	as	ADP
ajfa-3896	262	43	her	her	PRON
ajfa-3896	262	44	path	path	NOUN
ajfa-3896	262	45	of	of	ADP
ajfa-3896	262	46	budget	budget	NOUN
ajfa-3896	262	47	performance	performance	NOUN
ajfa-3896	262	48	in	in	ADP
ajfa-3896	262	49	terms	term	NOUN
ajfa-3896	262	50	of	of	ADP
ajfa-3896	262	51	deficit	deficit	NOUN
ajfa-3896	262	52	that	that	PRON
ajfa-3896	262	53	leads	lead	VERB
ajfa-3896	262	54	to	to	ADP
ajfa-3896	262	55	the	the	DET
ajfa-3896	262	56	three	three	NUM
ajfa-3896	262	57	forms	form	NOUN
ajfa-3896	262	58	of	of	ADP
ajfa-3896	262	59	debt	debt	NOUN
ajfa-3896	262	60	burden	burden	NOUN
ajfa-3896	262	61	from	from	ADP
ajfa-3896	262	62	the	the	DET
ajfa-3896	262	63	above	above	ADJ
ajfa-3896	262	64	analysis	analysis	NOUN
ajfa-3896	262	65	is	be	AUX
ajfa-3896	262	66	quite	quite	ADV
ajfa-3896	262	67	slippery	slippery	ADJ
ajfa-3896	262	68	.	.	PUNCT
ajfa-3896	263	1	asian	asian	ADJ
ajfa-3896	263	2	journal	journal	PROPN
ajfa-3896	263	3	of	of	ADP
ajfa-3896	263	4	finance	finance	PROPN
ajfa-3896	263	5	&	&	CCONJ
ajfa-3896	263	6	accounting	accounting	PROPN
ajfa-3896	263	7	issn	issn	PROPN
ajfa-3896	263	8	1946	1946	NUM
ajfa-3896	263	9	-	-	PUNCT
ajfa-3896	263	10	052x	052x	NOUN
ajfa-3896	263	11	2013	2013	NUM
ajfa-3896	263	12	,	,	PUNCT
ajfa-3896	263	13	vol	vol	NOUN
ajfa-3896	263	14	.	.	PROPN
ajfa-3896	263	15	5	5	NUM
ajfa-3896	263	16	,	,	PUNCT
ajfa-3896	263	17	no	no	INTJ
ajfa-3896	263	18	.	.	NOUN
ajfa-3896	263	19	2	2	NUM
ajfa-3896	263	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-3896	263	21	41	41	NUM
ajfa-3896	263	22	0	0	NUM
ajfa-3896	263	23	40	40	NUM
ajfa-3896	263	24	80	80	NUM
ajfa-3896	263	25	120	120	NUM
ajfa-3896	263	26	160	160	NUM
ajfa-3896	263	27	200	200	NUM
ajfa-3896	263	28	00	00	NUM
ajfa-3896	263	29	01	01	NUM
ajfa-3896	263	30	02	02	NUM
ajfa-3896	263	31	03	03	NUM
ajfa-3896	263	32	04	04	NUM
ajfa-3896	264	1	05	05	NUM
ajfa-3896	264	2	06	06	NUM
ajfa-3896	264	3	07	07	NUM
ajfa-3896	264	4	08	08	NUM
ajfa-3896	264	5	09	09	NUM
ajfa-3896	264	6	10	10	NUM
ajfa-3896	264	7	australia	australia	PROPN
ajfa-3896	264	8	austria	austria	PROPN
ajfa-3896	264	9	belgium	belgium	PROPN
ajfa-3896	264	10	canada	canada	PROPN
ajfa-3896	264	11	chile	chile	PROPN
ajfa-3896	264	12	czech	czech	PROPN
ajfa-3896	264	13	rep	rep	PROPN
ajfa-3896	264	14	.	.	PROPN
ajfa-3896	264	15	denmark	denmark	PROPN
ajfa-3896	264	16	estonia	estonia	PROPN
ajfa-3896	264	17	finland	finland	PROPN
ajfa-3896	264	18	france	france	PROPN
ajfa-3896	264	19	germany	germany	PROPN
ajfa-3896	264	20	greece	greece	PROPN
ajfa-3896	264	21	hungary	hungary	PROPN
ajfa-3896	264	22	iceland	iceland	PROPN
ajfa-3896	264	23	ireland	ireland	PROPN
ajfa-3896	264	24	isreal	isreal	PROPN
ajfa-3896	264	25	italy	italy	PROPN
ajfa-3896	264	26	japan	japan	PROPN
ajfa-3896	264	27	0	0	NUM
ajfa-3896	264	28	10	10	NUM
ajfa-3896	264	29	20	20	NUM
ajfa-3896	264	30	30	30	NUM
ajfa-3896	264	31	40	40	NUM
ajfa-3896	264	32	50	50	NUM
ajfa-3896	264	33	60	60	NUM
ajfa-3896	264	34	70	70	NUM
ajfa-3896	264	35	80	80	NUM
ajfa-3896	264	36	90	90	NUM
ajfa-3896	264	37	00	00	NUM
ajfa-3896	264	38	01	01	NUM
ajfa-3896	264	39	02	02	NUM
ajfa-3896	264	40	03	03	NUM
ajfa-3896	264	41	04	04	NUM
ajfa-3896	264	42	05	05	NUM
ajfa-3896	264	43	06	06	NUM
ajfa-3896	264	44	07	07	NUM
ajfa-3896	264	45	08	08	NUM
ajfa-3896	264	46	09	09	NUM
ajfa-3896	264	47	10	10	NUM
ajfa-3896	264	48	korea	korea	PROPN
ajfa-3896	264	49	luxembour	luxembour	PROPN
ajfa-3896	264	50	mexico	mexico	PROPN
ajfa-3896	264	51	netherland	netherland	PROPN
ajfa-3896	264	52	newzealand	newzealand	PROPN
ajfa-3896	264	53	nigeria	nigeria	PROPN
ajfa-3896	265	1	norway	norway	PROPN
ajfa-3896	266	1	poland	poland	PROPN
ajfa-3896	267	1	portugal	portugal	PROPN
ajfa-3896	267	2	slovak	slovak	PROPN
ajfa-3896	267	3	rep	rep	PROPN
ajfa-3896	267	4	.	.	PROPN
ajfa-3896	267	5	slovenia	slovenia	PROPN
ajfa-3896	267	6	spain	spain	PROPN
ajfa-3896	267	7	sweeden	sweeden	PROPN
ajfa-3896	267	8	switzerland	switzerland	PROPN
ajfa-3896	267	9	turkey	turkey	PROPN
ajfa-3896	267	10	u.k	u.k	PROPN
ajfa-3896	267	11	usa	usa	PROPN
ajfa-3896	267	12	figure	figure	NOUN
ajfa-3896	267	13	4	4	NUM
ajfa-3896	267	14	and	and	CCONJ
ajfa-3896	267	15	5	5	NUM
ajfa-3896	267	16	.	.	X
ajfa-3896	267	17	cross	cross	ADJ
ajfa-3896	267	18	-	-	ADJ
ajfa-3896	267	19	country	country	ADJ
ajfa-3896	267	20	debt	debt	NOUN
ajfa-3896	267	21	to	to	ADP
ajfa-3896	267	22	gdp(%	gdp(%	NOUN
ajfa-3896	267	23	)	)	PUNCT
ajfa-3896	267	24	graph	graph	NOUN
ajfa-3896	267	25	asian	asian	ADJ
ajfa-3896	267	26	journal	journal	NOUN
ajfa-3896	267	27	of	of	ADP
ajfa-3896	267	28	finance	finance	PROPN
ajfa-3896	267	29	&	&	CCONJ
ajfa-3896	267	30	accounting	accounting	PROPN
ajfa-3896	267	31	issn	issn	PROPN
ajfa-3896	267	32	1946	1946	NUM
ajfa-3896	267	33	-	-	PUNCT
ajfa-3896	267	34	052x	052x	NOUN
ajfa-3896	267	35	2013	2013	NUM
ajfa-3896	267	36	,	,	PUNCT
ajfa-3896	267	37	vol	vol	NOUN
ajfa-3896	267	38	.	.	PROPN
ajfa-3896	267	39	5	5	NUM
ajfa-3896	267	40	,	,	PUNCT
ajfa-3896	267	41	no	no	INTJ
ajfa-3896	267	42	.	.	NOUN
ajfa-3896	267	43	2	2	NUM
ajfa-3896	267	44	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-3896	267	45	42	42	NUM
ajfa-3896	267	46	4.6	4.6	NUM
ajfa-3896	267	47	unit	unit	NOUN
ajfa-3896	267	48	root	root	NOUN
ajfa-3896	267	49	tests	test	NOUN
ajfa-3896	267	50	for	for	ADP
ajfa-3896	267	51	stationary	stationary	ADJ
ajfa-3896	267	52	this	this	DET
ajfa-3896	267	53	study	study	NOUN
ajfa-3896	267	54	test	test	NOUN
ajfa-3896	267	55	whether	whether	SCONJ
ajfa-3896	267	56	the	the	DET
ajfa-3896	267	57	time	time	NOUN
ajfa-3896	267	58	series	series	PROPN
ajfa-3896	267	59	is	be	AUX
ajfa-3896	267	60	stationary	stationary	ADJ
ajfa-3896	267	61	or	or	CCONJ
ajfa-3896	267	62	nonstationary	nonstationary	ADJ
ajfa-3896	267	63	in	in	ADP
ajfa-3896	267	64	order	order	NOUN
ajfa-3896	267	65	to	to	PART
ajfa-3896	267	66	avoid	avoid	VERB
ajfa-3896	267	67	the	the	DET
ajfa-3896	267	68	danger	danger	NOUN
ajfa-3896	267	69	of	of	ADP
ajfa-3896	267	70	obtaining	obtain	VERB
ajfa-3896	267	71	apparently	apparently	ADV
ajfa-3896	267	72	significant	significant	ADJ
ajfa-3896	267	73	regression	regression	NOUN
ajfa-3896	267	74	results	result	NOUN
ajfa-3896	267	75	from	from	ADP
ajfa-3896	267	76	unrelated	unrelated	ADJ
ajfa-3896	267	77	data	datum	NOUN
ajfa-3896	267	78	when	when	SCONJ
ajfa-3896	267	79	nonstationary	nonstationary	ADJ
ajfa-3896	267	80	series	serie	NOUN
ajfa-3896	267	81	are	be	AUX
ajfa-3896	267	82	used	use	VERB
ajfa-3896	267	83	in	in	ADP
ajfa-3896	267	84	regression	regression	NOUN
ajfa-3896	267	85	analysis	analysis	NOUN
ajfa-3896	267	86	.	.	PUNCT
ajfa-3896	268	1	such	such	ADJ
ajfa-3896	268	2	regressions	regression	NOUN
ajfa-3896	268	3	are	be	AUX
ajfa-3896	268	4	said	say	VERB
ajfa-3896	268	5	to	to	PART
ajfa-3896	268	6	be	be	AUX
ajfa-3896	268	7	spurious	spurious	ADJ
ajfa-3896	268	8	.	.	PUNCT
ajfa-3896	269	1	thus	thus	ADV
ajfa-3896	269	2	this	this	DET
ajfa-3896	269	3	study	study	NOUN
ajfa-3896	269	4	perform	perform	VERB
ajfa-3896	269	5	unit	unit	NOUN
ajfa-3896	269	6	root	root	NOUN
ajfa-3896	269	7	tests	test	NOUN
ajfa-3896	269	8	for	for	ADP
ajfa-3896	269	9	stationary	stationary	NOUN
ajfa-3896	269	10	for	for	ADP
ajfa-3896	269	11	all	all	DET
ajfa-3896	269	12	the	the	DET
ajfa-3896	269	13	variables	variable	NOUN
ajfa-3896	269	14	(	(	PUNCT
ajfa-3896	269	15	bp	bp	PROPN
ajfa-3896	269	16	,	,	PUNCT
ajfa-3896	269	17	dd	dd	NOUN
ajfa-3896	269	18	,	,	PUNCT
ajfa-3896	269	19	ed	ed	NOUN
ajfa-3896	269	20	and	and	CCONJ
ajfa-3896	269	21	td	td	NOUN
ajfa-3896	269	22	)	)	PUNCT
ajfa-3896	269	23	using	use	VERB
ajfa-3896	269	24	the	the	DET
ajfa-3896	269	25	augmented	augment	VERB
ajfa-3896	269	26	dickey	dickey	PROPN
ajfa-3896	269	27	-	-	PUNCT
ajfa-3896	269	28	fuller	full	ADJ
ajfa-3896	269	29	tests	test	NOUN
ajfa-3896	269	30	equation	equation	NOUN
ajfa-3896	269	31	.	.	PUNCT
ajfa-3896	270	1	since	since	SCONJ
ajfa-3896	270	2	calculated	calculate	VERB
ajfa-3896	270	3	dickey	dickey	PROPN
ajfa-3896	270	4	-	-	PUNCT
ajfa-3896	270	5	fuller	full	ADJ
ajfa-3896	270	6	tests	test	NOUN
ajfa-3896	270	7	statistics	statistic	NOUN
ajfa-3896	270	8	for	for	ADP
ajfa-3896	270	9	budget	budget	NOUN
ajfa-3896	270	10	performance	performance	NOUN
ajfa-3896	270	11	(	(	PUNCT
ajfa-3896	270	12	0.338072	0.338072	NUM
ajfa-3896	270	13	)	)	PUNCT
ajfa-3896	270	14	,	,	PUNCT
ajfa-3896	270	15	domestic	domestic	ADJ
ajfa-3896	270	16	debt	debt	NOUN
ajfa-3896	270	17	(	(	PUNCT
ajfa-3896	270	18	3.672291	3.672291	NUM
ajfa-3896	270	19	)	)	PUNCT
ajfa-3896	270	20	,	,	PUNCT
ajfa-3896	270	21	external	external	ADJ
ajfa-3896	270	22	debt	debt	NOUN
ajfa-3896	270	23	(	(	PUNCT
ajfa-3896	270	24	-2.526719	-2.526719	ADV
ajfa-3896	270	25	)	)	PUNCT
ajfa-3896	270	26	and	and	CCONJ
ajfa-3896	270	27	total	total	ADJ
ajfa-3896	270	28	debt	debt	NOUN
ajfa-3896	270	29	(	(	PUNCT
ajfa-3896	270	30	-0.883949	-0.883949	NOUN
ajfa-3896	270	31	)	)	PUNCT
ajfa-3896	270	32	are	be	AUX
ajfa-3896	270	33	all	all	ADV
ajfa-3896	270	34	greater	great	ADJ
ajfa-3896	270	35	than	than	ADP
ajfa-3896	270	36	5	5	NUM
ajfa-3896	270	37	%	%	NOUN
ajfa-3896	270	38	critical	critical	ADJ
ajfa-3896	270	39	value	value	NOUN
ajfa-3896	270	40	of	of	ADP
ajfa-3896	270	41	(	(	PUNCT
ajfa-3896	270	42	-2.923780	-2.923780	ADJ
ajfa-3896	270	43	)	)	PUNCT
ajfa-3896	270	44	,	,	PUNCT
ajfa-3896	270	45	this	this	DET
ajfa-3896	270	46	study	study	NOUN
ajfa-3896	270	47	did	do	AUX
ajfa-3896	270	48	not	not	PART
ajfa-3896	270	49	reject	reject	VERB
ajfa-3896	270	50	the	the	DET
ajfa-3896	270	51	null	null	NOUN
ajfa-3896	270	52	of	of	ADP
ajfa-3896	270	53	nonstationary	nonstationary	ADJ
ajfa-3896	270	54	.	.	PUNCT
ajfa-3896	271	1	in	in	ADP
ajfa-3896	271	2	other	other	ADJ
ajfa-3896	271	3	words	word	NOUN
ajfa-3896	271	4	,	,	PUNCT
ajfa-3896	271	5	the	the	DET
ajfa-3896	271	6	variables	variable	NOUN
ajfa-3896	271	7	budget	budget	NOUN
ajfa-3896	271	8	performance	performance	NOUN
ajfa-3896	271	9	(	(	PUNCT
ajfa-3896	271	10	bp	bp	PROPN
ajfa-3896	271	11	)	)	PUNCT
ajfa-3896	271	12	,	,	PUNCT
ajfa-3896	271	13	domestic	domestic	ADJ
ajfa-3896	271	14	debt	debt	NOUN
ajfa-3896	271	15	(	(	PUNCT
ajfa-3896	271	16	dd	dd	NOUN
ajfa-3896	271	17	)	)	PUNCT
ajfa-3896	271	18	,	,	PUNCT
ajfa-3896	271	19	external	external	ADJ
ajfa-3896	271	20	debt	debt	NOUN
ajfa-3896	271	21	(	(	PUNCT
ajfa-3896	271	22	ed	ed	NOUN
ajfa-3896	271	23	)	)	PUNCT
ajfa-3896	271	24	and	and	CCONJ
ajfa-3896	271	25	total	total	ADJ
ajfa-3896	271	26	debt	debt	NOUN
ajfa-3896	271	27	(	(	PUNCT
ajfa-3896	271	28	td	td	NOUN
ajfa-3896	271	29	)	)	PUNCT
ajfa-3896	271	30	are	be	AUX
ajfa-3896	271	31	nonstationary	nonstationary	ADJ
ajfa-3896	271	32	series	series	NOUN
ajfa-3896	271	33	.	.	PUNCT
ajfa-3896	272	1	4.7	4.7	NUM
ajfa-3896	272	2	conintegration	conintegration	NOUN
ajfa-3896	272	3	tests	test	NOUN
ajfa-3896	272	4	to	to	PART
ajfa-3896	272	5	tests	test	NOUN
ajfa-3896	272	6	whether	whether	SCONJ
ajfa-3896	272	7	the	the	DET
ajfa-3896	272	8	nonstationary	nonstationary	ADJ
ajfa-3896	272	9	variables	variable	NOUN
ajfa-3896	272	10	bp	bp	PROPN
ajfa-3896	272	11	,	,	PUNCT
ajfa-3896	272	12	dd	dd	NOUN
ajfa-3896	272	13	,	,	PUNCT
ajfa-3896	272	14	ed	ed	NOUN
ajfa-3896	272	15	and	and	CCONJ
ajfa-3896	272	16	td	td	NOUN
ajfa-3896	272	17	are	be	AUX
ajfa-3896	272	18	cointegrated	cointegrate	VERB
ajfa-3896	272	19	,	,	PUNCT
ajfa-3896	272	20	this	this	DET
ajfa-3896	272	21	study	study	NOUN
ajfa-3896	272	22	equally	equally	ADV
ajfa-3896	272	23	examined	examine	VERB
ajfa-3896	272	24	separately	separately	ADV
ajfa-3896	272	25	the	the	DET
ajfa-3896	272	26	properties	property	NOUN
ajfa-3896	272	27	of	of	ADP
ajfa-3896	272	28	the	the	DET
ajfa-3896	272	29	three	three	NUM
ajfa-3896	272	30	regression	regression	NOUN
ajfa-3896	272	31	residuals	residual	NOUN
ajfa-3896	272	32	(	(	PUNCT
ajfa-3896	272	33	dd	dd	NOUN
ajfa-3896	272	34	=	=	SYM
ajfa-3896	272	35	177280.9	177280.9	NUM
ajfa-3896	272	36	–	–	PUNCT
ajfa-3896	272	37	4.0715	4.0715	NUM
ajfa-3896	272	38	bp	bp	NOUN
ajfa-3896	272	39	,	,	PUNCT
ajfa-3896	272	40	ed	ed	NOUN
ajfa-3896	272	41	=	=	SYM
ajfa-3896	272	42	493244.5	493244.5	NUM
ajfa-3896	272	43	–	–	PUNCT
ajfa-3896	272	44	2.0719	2.0719	NUM
ajfa-3896	272	45	bp	bp	NOUN
ajfa-3896	272	46	and	and	CCONJ
ajfa-3896	272	47	td	td	NOUN
ajfa-3896	272	48	=	=	SYM
ajfa-3896	272	49	669311	669311	NUM
ajfa-3896	272	50	–	–	PUNCT
ajfa-3896	272	51	6.145	6.145	NUM
ajfa-3896	272	52	bp	bp	NOUN
ajfa-3896	272	53	)	)	PUNCT
ajfa-3896	272	54	.	.	PUNCT
ajfa-3896	273	1	since	since	SCONJ
ajfa-3896	273	2	calculated	calculate	VERB
ajfa-3896	273	3	dickey	dickey	PROPN
ajfa-3896	273	4	-	-	PUNCT
ajfa-3896	273	5	fuller	full	ADJ
ajfa-3896	273	6	tests	test	NOUN
ajfa-3896	273	7	statistics	statistic	NOUN
ajfa-3896	273	8	for	for	ADP
ajfa-3896	273	9	dd	dd	NOUN
ajfa-3896	273	10	=	=	SYM
ajfa-3896	273	11	177280.9	177280.9	NUM
ajfa-3896	273	12	–	–	PUNCT
ajfa-3896	273	13	4.0715	4.0715	NUM
ajfa-3896	273	14	bp	bp	NOUN
ajfa-3896	273	15	(	(	PUNCT
ajfa-3896	273	16	-2.938060	-2.938060	NOUN
ajfa-3896	273	17	)	)	PUNCT
ajfa-3896	273	18	,	,	PUNCT
ajfa-3896	273	19	ed	ed	NOUN
ajfa-3896	273	20	=	=	SYM
ajfa-3896	273	21	493244.5	493244.5	NUM
ajfa-3896	273	22	–	–	PUNCT
ajfa-3896	273	23	2.0719	2.0719	NUM
ajfa-3896	273	24	bp	bp	NOUN
ajfa-3896	273	25	(	(	PUNCT
ajfa-3896	273	26	-2.327642	-2.327642	PROPN
ajfa-3896	273	27	)	)	PUNCT
ajfa-3896	273	28	and	and	CCONJ
ajfa-3896	273	29	td	td	NOUN
ajfa-3896	273	30	=	=	SYM
ajfa-3896	273	31	669311	669311	NUM
ajfa-3896	273	32	–	–	PUNCT
ajfa-3896	273	33	6.145	6.145	NUM
ajfa-3896	273	34	bp	bp	X
ajfa-3896	273	35	(	(	PUNCT
ajfa-3896	273	36	-2.047329	-2.047329	PROPN
ajfa-3896	273	37	)	)	PUNCT
ajfa-3896	273	38	are	be	AUX
ajfa-3896	273	39	all	all	ADV
ajfa-3896	273	40	less	less	ADJ
ajfa-3896	273	41	than	than	ADP
ajfa-3896	273	42	5	5	NUM
ajfa-3896	273	43	%	%	NOUN
ajfa-3896	273	44	critical	critical	ADJ
ajfa-3896	273	45	value	value	NOUN
ajfa-3896	273	46	for	for	ADP
ajfa-3896	273	47	regression	regression	NOUN
ajfa-3896	273	48	-	-	PUNCT
ajfa-3896	273	49	based	base	VERB
ajfa-3896	273	50	cointegration	cointegration	NOUN
ajfa-3896	273	51	tests	test	NOUN
ajfa-3896	273	52	of	of	ADP
ajfa-3896	273	53	(	(	PUNCT
ajfa-3896	273	54	3.37	3.37	NUM
ajfa-3896	273	55	)	)	PUNCT
ajfa-3896	273	56	,	,	PUNCT
ajfa-3896	273	57	this	this	DET
ajfa-3896	273	58	study	study	NOUN
ajfa-3896	273	59	reject	reject	VERB
ajfa-3896	273	60	the	the	DET
ajfa-3896	273	61	null	null	NOUN
ajfa-3896	273	62	of	of	ADP
ajfa-3896	273	63	no	no	DET
ajfa-3896	273	64	integration	integration	NOUN
ajfa-3896	273	65	.	.	PUNCT
ajfa-3896	274	1	in	in	ADP
ajfa-3896	274	2	other	other	ADJ
ajfa-3896	274	3	words	word	NOUN
ajfa-3896	274	4	,	,	PUNCT
ajfa-3896	274	5	the	the	DET
ajfa-3896	274	6	variables	variable	NOUN
ajfa-3896	274	7	in	in	ADP
ajfa-3896	274	8	the	the	DET
ajfa-3896	274	9	three	three	NUM
ajfa-3896	274	10	regressions	regression	NOUN
ajfa-3896	274	11	are	be	AUX
ajfa-3896	274	12	cointegrated	cointegrate	VERB
ajfa-3896	274	13	.	.	PUNCT
ajfa-3896	275	1	4.8	4.8	NUM
ajfa-3896	275	2	model	model	NOUN
ajfa-3896	275	3	explanatory	explanatory	ADJ
ajfa-3896	275	4	powers	power	NOUN
ajfa-3896	275	5	goodness	goodness	NOUN
ajfa-3896	275	6	of	of	ADP
ajfa-3896	275	7	fit	fit	ADJ
ajfa-3896	275	8	(	(	PUNCT
ajfa-3896	275	9	i.e.	i.e.	X
ajfa-3896	275	10	,	,	PUNCT
ajfa-3896	275	11	r2	r2	PROPN
ajfa-3896	275	12	)	)	PUNCT
ajfa-3896	275	13	provides	provide	VERB
ajfa-3896	275	14	an	an	DET
ajfa-3896	275	15	indication	indication	NOUN
ajfa-3896	275	16	of	of	ADP
ajfa-3896	275	17	the	the	DET
ajfa-3896	275	18	variation	variation	NOUN
ajfa-3896	275	19	in	in	ADP
ajfa-3896	275	20	the	the	DET
ajfa-3896	275	21	dependent	dependent	ADJ
ajfa-3896	275	22	variable	variable	NOUN
ajfa-3896	275	23	being	be	AUX
ajfa-3896	275	24	explained	explain	VERB
ajfa-3896	275	25	by	by	ADP
ajfa-3896	275	26	the	the	DET
ajfa-3896	275	27	independent	independent	ADJ
ajfa-3896	275	28	variable(s	variable(s	NOUN
ajfa-3896	275	29	)	)	PUNCT
ajfa-3896	275	30	in	in	ADP
ajfa-3896	275	31	a	a	DET
ajfa-3896	275	32	regression	regression	NOUN
ajfa-3896	275	33	model	model	NOUN
ajfa-3896	275	34	(	(	PUNCT
ajfa-3896	275	35	jordan	jordan	PROPN
ajfa-3896	275	36	,	,	PUNCT
ajfa-3896	275	37	waldron	waldron	PROPN
ajfa-3896	275	38	&	&	CCONJ
ajfa-3896	275	39	clark	clark	PROPN
ajfa-3896	275	40	,	,	PUNCT
ajfa-3896	275	41	2007	2007	NUM
ajfa-3896	275	42	)	)	PUNCT
ajfa-3896	275	43	.	.	PUNCT
ajfa-3896	276	1	it	it	PRON
ajfa-3896	276	2	is	be	AUX
ajfa-3896	276	3	often	often	ADV
ajfa-3896	276	4	used	use	VERB
ajfa-3896	276	5	as	as	ADP
ajfa-3896	276	6	a	a	DET
ajfa-3896	276	7	measure	measure	NOUN
ajfa-3896	276	8	of	of	ADP
ajfa-3896	276	9	the	the	DET
ajfa-3896	276	10	comparative	comparative	ADJ
ajfa-3896	276	11	predictive	predictive	ADJ
ajfa-3896	276	12	and	and	CCONJ
ajfa-3896	276	13	explanatory	explanatory	ADJ
ajfa-3896	276	14	abilities	ability	NOUN
ajfa-3896	276	15	among	among	ADP
ajfa-3896	276	16	models	model	NOUN
ajfa-3896	276	17	(	(	PUNCT
ajfa-3896	276	18	e.g.	e.g.	ADV
ajfa-3896	276	19	,	,	PUNCT
ajfa-3896	276	20	see	see	VERB
ajfa-3896	276	21	dechow	dechow	ADJ
ajfa-3896	276	22	,	,	PUNCT
ajfa-3896	276	23	hutton	hutton	PROPN
ajfa-3896	276	24	,	,	PUNCT
ajfa-3896	276	25	kim	kim	PROPN
ajfa-3896	276	26	&	&	CCONJ
ajfa-3896	276	27	sloan	sloan	PROPN
ajfa-3896	276	28	,	,	PUNCT
ajfa-3896	276	29	2011	2011	NUM
ajfa-3896	276	30	;	;	PUNCT
ajfa-3896	276	31	jordan	jordan	PROPN
ajfa-3896	276	32	,	,	PUNCT
ajfa-3896	276	33	waldron	waldron	PROPN
ajfa-3896	276	34	&	&	CCONJ
ajfa-3896	276	35	clark	clark	PROPN
ajfa-3896	276	36	,	,	PUNCT
ajfa-3896	276	37	2007	2007	NUM
ajfa-3896	276	38	;	;	PUNCT
ajfa-3896	276	39	greenburg	greenburg	PROPN
ajfa-3896	276	40	,	,	PUNCT
ajfa-3896	276	41	johnson	johnson	PROPN
ajfa-3896	276	42	&	&	CCONJ
ajfa-3896	276	43	ramesh	ramesh	PROPN
ajfa-3896	276	44	,	,	PUNCT
ajfa-3896	276	45	1986	1986	NUM
ajfa-3896	276	46	;	;	PUNCT
ajfa-3896	276	47	murdoch	murdoch	PROPN
ajfa-3896	276	48	&	&	CCONJ
ajfa-3896	276	49	krause	krause	PROPN
ajfa-3896	276	50	,	,	PUNCT
ajfa-3896	276	51	1989	1989	NUM
ajfa-3896	276	52	;	;	PUNCT
ajfa-3896	276	53	mcbeth	mcbeth	PROPN
ajfa-3896	276	54	,	,	PUNCT
ajfa-3896	276	55	1993	1993	NUM
ajfa-3896	276	56	)	)	PUNCT
ajfa-3896	276	57	.	.	PUNCT
ajfa-3896	277	1	generally	generally	ADV
ajfa-3896	277	2	,	,	PUNCT
ajfa-3896	277	3	the	the	PRON
ajfa-3896	277	4	higher	high	ADJ
ajfa-3896	277	5	the	the	DET
ajfa-3896	277	6	r2	r2	NOUN
ajfa-3896	277	7	,	,	PUNCT
ajfa-3896	277	8	the	the	DET
ajfa-3896	277	9	greater	great	ADJ
ajfa-3896	277	10	is	be	AUX
ajfa-3896	277	11	the	the	DET
ajfa-3896	277	12	predictive	predictive	ADJ
ajfa-3896	277	13	and	and	CCONJ
ajfa-3896	277	14	explanatory	explanatory	ADJ
ajfa-3896	277	15	power	power	NOUN
ajfa-3896	277	16	of	of	ADP
ajfa-3896	277	17	a	a	DET
ajfa-3896	277	18	model	model	NOUN
ajfa-3896	277	19	.	.	PUNCT
ajfa-3896	278	1	using	use	VERB
ajfa-3896	278	2	r2	r2	PROPN
ajfa-3896	278	3	as	as	ADP
ajfa-3896	278	4	a	a	DET
ajfa-3896	278	5	gauge	gauge	NOUN
ajfa-3896	278	6	of	of	ADP
ajfa-3896	278	7	explanatory	explanatory	ADJ
ajfa-3896	278	8	power	power	NOUN
ajfa-3896	278	9	,	,	PUNCT
ajfa-3896	278	10	the	the	DET
ajfa-3896	278	11	equation	equation	NOUN
ajfa-3896	278	12	investigating	investigate	VERB
ajfa-3896	278	13	the	the	DET
ajfa-3896	278	14	relationship	relationship	NOUN
ajfa-3896	278	15	between	between	ADP
ajfa-3896	278	16	budget	budget	NOUN
ajfa-3896	278	17	performance	performance	NOUN
ajfa-3896	278	18	and	and	CCONJ
ajfa-3896	278	19	domestic	domestic	ADJ
ajfa-3896	278	20	debt	debt	NOUN
ajfa-3896	278	21	possesses	possess	VERB
ajfa-3896	278	22	superior	superior	ADJ
ajfa-3896	278	23	explanatory	explanatory	ADJ
ajfa-3896	278	24	ability	ability	NOUN
ajfa-3896	278	25	with	with	ADP
ajfa-3896	278	26	r2	r2	NOUN
ajfa-3896	278	27	of	of	ADP
ajfa-3896	278	28	76	76	NUM
ajfa-3896	278	29	%	%	NOUN
ajfa-3896	278	30	over	over	ADP
ajfa-3896	278	31	both	both	DET
ajfa-3896	278	32	equations	equation	NOUN
ajfa-3896	278	33	investigating	investigate	VERB
ajfa-3896	278	34	the	the	DET
ajfa-3896	278	35	relationship	relationship	NOUN
ajfa-3896	278	36	between	between	ADP
ajfa-3896	278	37	budget	budget	NOUN
ajfa-3896	278	38	performance	performance	NOUN
ajfa-3896	278	39	and	and	CCONJ
ajfa-3896	278	40	external	external	ADJ
ajfa-3896	278	41	and	and	CCONJ
ajfa-3896	278	42	total	total	ADJ
ajfa-3896	278	43	national	national	ADJ
ajfa-3896	278	44	debt	debt	NOUN
ajfa-3896	278	45	respectively	respectively	ADV
ajfa-3896	278	46	possessing	possess	VERB
ajfa-3896	278	47	r2s	r2s	NOUN
ajfa-3896	278	48	of	of	ADP
ajfa-3896	278	49	11	11	NUM
ajfa-3896	278	50	%	%	NOUN
ajfa-3896	278	51	and	and	CCONJ
ajfa-3896	278	52	45	45	NUM
ajfa-3896	278	53	%	%	NOUN
ajfa-3896	278	54	.	.	PUNCT
ajfa-3896	279	1	following	follow	VERB
ajfa-3896	279	2	jordan	jordan	PROPN
ajfa-3896	279	3	,	,	PUNCT
ajfa-3896	279	4	waldron	waldron	PROPN
ajfa-3896	279	5	&	&	CCONJ
ajfa-3896	279	6	clark	clark	PROPN
ajfa-3896	279	7	(	(	PUNCT
ajfa-3896	279	8	2007	2007	NUM
ajfa-3896	279	9	)	)	PUNCT
ajfa-3896	279	10	,	,	PUNCT
ajfa-3896	279	11	lorek	lorek	NOUN
ajfa-3896	279	12	&	&	CCONJ
ajfa-3896	279	13	willinger	willinger	X
ajfa-3896	279	14	(	(	PUNCT
ajfa-3896	279	15	1996	1996	NUM
ajfa-3896	279	16	)	)	PUNCT
ajfa-3896	279	17	,	,	PUNCT
ajfa-3896	279	18	cheung	cheung	PROPN
ajfa-3896	279	19	&	&	CCONJ
ajfa-3896	279	20	krishnan	krishnan	PROPN
ajfa-3896	279	21	(	(	PUNCT
ajfa-3896	279	22	1997	1997	NUM
ajfa-3896	279	23	)	)	PUNCT
ajfa-3896	279	24	and	and	CCONJ
ajfa-3896	279	25	neter	neter	PROPN
ajfa-3896	279	26	&	&	CCONJ
ajfa-3896	279	27	wasserman	wasserman	PROPN
ajfa-3896	279	28	(	(	PUNCT
ajfa-3896	279	29	1974	1974	NUM
ajfa-3896	279	30	)	)	PUNCT
ajfa-3896	279	31	models	model	NOUN
ajfa-3896	279	32	with	with	ADP
ajfa-3896	279	33	higher	high	ADJ
ajfa-3896	279	34	r2s	r2s	NOUN
ajfa-3896	279	35	may	may	AUX
ajfa-3896	279	36	not	not	PART
ajfa-3896	279	37	necessarily	necessarily	ADV
ajfa-3896	279	38	be	be	AUX
ajfa-3896	279	39	the	the	DET
ajfa-3896	279	40	best	good	ADJ
ajfa-3896	279	41	predictors	predictor	NOUN
ajfa-3896	279	42	.	.	PUNCT
ajfa-3896	280	1	this	this	PRON
ajfa-3896	280	2	is	be	AUX
ajfa-3896	280	3	because	because	SCONJ
ajfa-3896	280	4	even	even	ADV
ajfa-3896	280	5	a	a	DET
ajfa-3896	280	6	model	model	NOUN
ajfa-3896	280	7	with	with	ADP
ajfa-3896	280	8	a	a	DET
ajfa-3896	280	9	high	high	ADJ
ajfa-3896	280	10	r2	r2	NOUN
ajfa-3896	280	11	may	may	AUX
ajfa-3896	280	12	have	have	VERB
ajfa-3896	280	13	a	a	DET
ajfa-3896	280	14	mean	mean	ADJ
ajfa-3896	280	15	square	square	ADJ
ajfa-3896	280	16	error	error	NOUN
ajfa-3896	280	17	that	that	PRON
ajfa-3896	280	18	is	be	AUX
ajfa-3896	280	19	too	too	ADV
ajfa-3896	280	20	large	large	ADJ
ajfa-3896	280	21	for	for	SCONJ
ajfa-3896	280	22	inferences	inference	NOUN
ajfa-3896	280	23	to	to	PART
ajfa-3896	280	24	be	be	AUX
ajfa-3896	280	25	drawn	draw	VERB
ajfa-3896	280	26	when	when	SCONJ
ajfa-3896	280	27	accurate	accurate	ADJ
ajfa-3896	280	28	predictions	prediction	NOUN
ajfa-3896	280	29	are	be	AUX
ajfa-3896	280	30	needed	need	VERB
ajfa-3896	280	31	(	(	PUNCT
ajfa-3896	280	32	neter	neter	PROPN
ajfa-3896	280	33	&	&	CCONJ
ajfa-3896	280	34	wasserman	wasserman	PROPN
ajfa-3896	280	35	,	,	PUNCT
ajfa-3896	280	36	1974	1974	NUM
ajfa-3896	280	37	,	,	PUNCT
ajfa-3896	280	38	p.	p.	NOUN
ajfa-3896	280	39	229	229	NUM
ajfa-3896	280	40	)	)	PUNCT
ajfa-3896	280	41	.	.	PUNCT
ajfa-3896	281	1	jordan	jordan	PROPN
ajfa-3896	281	2	,	,	PUNCT
ajfa-3896	281	3	waldron	waldron	PROPN
ajfa-3896	281	4	&	&	CCONJ
ajfa-3896	281	5	clark	clark	PROPN
ajfa-3896	281	6	(	(	PUNCT
ajfa-3896	281	7	2007	2007	NUM
ajfa-3896	281	8	)	)	PUNCT
ajfa-3896	281	9	and	and	CCONJ
ajfa-3896	281	10	akresh	akresh	PROPN
ajfa-3896	281	11	&	&	CCONJ
ajfa-3896	281	12	wallace	wallace	PROPN
ajfa-3896	281	13	(	(	PUNCT
ajfa-3896	281	14	1982	1982	NUM
ajfa-3896	281	15	)	)	PUNCT
ajfa-3896	281	16	state	state	NOUN
ajfa-3896	281	17	that	that	SCONJ
ajfa-3896	281	18	predictive	predictive	ADJ
ajfa-3896	281	19	ability	ability	NOUN
ajfa-3896	281	20	is	be	AUX
ajfa-3896	281	21	best	well	ADV
ajfa-3896	281	22	examined	examine	VERB
ajfa-3896	281	23	not	not	PART
ajfa-3896	281	24	only	only	ADV
ajfa-3896	281	25	by	by	ADP
ajfa-3896	281	26	evaluating	evaluate	VERB
ajfa-3896	281	27	a	a	DET
ajfa-3896	281	28	model	model	NOUN
ajfa-3896	281	29	’s	’s	PART
ajfa-3896	281	30	r	r	NOUN
ajfa-3896	281	31	but	but	CCONJ
ajfa-3896	281	32	also	also	ADV
ajfa-3896	281	33	by	by	ADP
ajfa-3896	281	34	analyzing	analyze	VERB
ajfa-3896	281	35	the	the	DET
ajfa-3896	281	36	size	size	NOUN
ajfa-3896	281	37	of	of	ADP
ajfa-3896	281	38	the	the	DET
ajfa-3896	281	39	residuals	residual	NOUN
ajfa-3896	281	40	or	or	CCONJ
ajfa-3896	281	41	error	error	NOUN
ajfa-3896	281	42	terms	term	NOUN
ajfa-3896	281	43	resulting	result	VERB
ajfa-3896	281	44	from	from	ADP
ajfa-3896	281	45	the	the	DET
ajfa-3896	281	46	model	model	NOUN
ajfa-3896	281	47	’s	’s	PART
ajfa-3896	281	48	predictions	prediction	NOUN
ajfa-3896	281	49	.	.	PUNCT
ajfa-3896	282	1	asian	asian	ADJ
ajfa-3896	282	2	journal	journal	PROPN
ajfa-3896	282	3	of	of	ADP
ajfa-3896	282	4	finance	finance	PROPN
ajfa-3896	282	5	&	&	CCONJ
ajfa-3896	282	6	accounting	accounting	PROPN
ajfa-3896	282	7	issn	issn	PROPN
ajfa-3896	282	8	1946	1946	NUM
ajfa-3896	282	9	-	-	PUNCT
ajfa-3896	282	10	052x	052x	NOUN
ajfa-3896	282	11	2013	2013	NUM
ajfa-3896	282	12	,	,	PUNCT
ajfa-3896	282	13	vol	vol	NOUN
ajfa-3896	282	14	.	.	PROPN
ajfa-3896	282	15	5	5	NUM
ajfa-3896	282	16	,	,	PUNCT
ajfa-3896	282	17	no	no	INTJ
ajfa-3896	282	18	.	.	NOUN
ajfa-3896	282	19	2	2	NUM
ajfa-3896	282	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-3896	282	21	43	43	NUM
ajfa-3896	282	22	4.9	4.9	NUM
ajfa-3896	282	23	implications	implication	NOUN
ajfa-3896	282	24	for	for	ADP
ajfa-3896	282	25	past	past	NOUN
ajfa-3896	282	26	and	and	CCONJ
ajfa-3896	282	27	appeal	appeal	VERB
ajfa-3896	282	28	to	to	PART
ajfa-3896	282	29	present	present	VERB
ajfa-3896	282	30	nigeria	nigeria	PROPN
ajfa-3896	282	31	administrations	administration	NOUN
ajfa-3896	282	32	this	this	DET
ajfa-3896	282	33	paper	paper	NOUN
ajfa-3896	282	34	discovers	discover	VERB
ajfa-3896	282	35	that	that	PRON
ajfa-3896	282	36	between	between	ADP
ajfa-3896	282	37	1960	1960	NUM
ajfa-3896	282	38	and	and	CCONJ
ajfa-3896	282	39	1980	1980	NUM
ajfa-3896	282	40	,	,	PUNCT
ajfa-3896	282	41	the	the	DET
ajfa-3896	282	42	nigerian	nigerian	ADJ
ajfa-3896	282	43	government	government	NOUN
ajfa-3896	282	44	experience	experience	NOUN
ajfa-3896	282	45	13	13	NUM
ajfa-3896	282	46	years	year	NOUN
ajfa-3896	282	47	of	of	ADP
ajfa-3896	282	48	surplus	surplus	NOUN
ajfa-3896	282	49	budget	budget	NOUN
ajfa-3896	282	50	and	and	CCONJ
ajfa-3896	282	51	7	7	NUM
ajfa-3896	282	52	years	year	NOUN
ajfa-3896	282	53	of	of	ADP
ajfa-3896	282	54	deficit	deficit	NOUN
ajfa-3896	282	55	budget	budget	NOUN
ajfa-3896	282	56	.	.	PUNCT
ajfa-3896	283	1	the	the	DET
ajfa-3896	283	2	frequency	frequency	NOUN
ajfa-3896	283	3	of	of	ADP
ajfa-3896	283	4	budget	budget	NOUN
ajfa-3896	283	5	deficit	deficit	NOUN
ajfa-3896	283	6	was	be	AUX
ajfa-3896	283	7	lower	low	ADJ
ajfa-3896	283	8	compared	compare	VERB
ajfa-3896	283	9	to	to	ADP
ajfa-3896	283	10	its	its	PRON
ajfa-3896	283	11	corresponding	corresponding	ADJ
ajfa-3896	283	12	surplus	surplus	NOUN
ajfa-3896	283	13	budget	budget	NOUN
ajfa-3896	283	14	.	.	PUNCT
ajfa-3896	284	1	from	from	ADP
ajfa-3896	284	2	1981	1981	NUM
ajfa-3896	284	3	till	till	SCONJ
ajfa-3896	284	4	2010	2010	NUM
ajfa-3896	284	5	,	,	PUNCT
ajfa-3896	284	6	except	except	SCONJ
ajfa-3896	284	7	in	in	ADP
ajfa-3896	284	8	1995	1995	NUM
ajfa-3896	284	9	,	,	PUNCT
ajfa-3896	284	10	nigeria	nigeria	PROPN
ajfa-3896	284	11	budget	budget	NOUN
ajfa-3896	284	12	has	have	AUX
ajfa-3896	284	13	been	be	AUX
ajfa-3896	284	14	in	in	ADP
ajfa-3896	284	15	deficit	deficit	NOUN
ajfa-3896	284	16	.	.	PUNCT
ajfa-3896	285	1	this	this	DET
ajfa-3896	285	2	result	result	NOUN
ajfa-3896	285	3	is	be	AUX
ajfa-3896	285	4	consistent	consistent	ADJ
ajfa-3896	285	5	with	with	ADP
ajfa-3896	285	6	sheriffdeen	sheriffdeen	PROPN
ajfa-3896	285	7	(	(	PUNCT
ajfa-3896	285	8	2012	2012	NUM
ajfa-3896	285	9	)	)	PUNCT
ajfa-3896	285	10	and	and	CCONJ
ajfa-3896	285	11	abdullahi	abdullahi	NOUN
ajfa-3896	285	12	&	&	CCONJ
ajfa-3896	285	13	angus	angus	PROPN
ajfa-3896	285	14	(	(	PUNCT
ajfa-3896	285	15	2012	2012	NUM
ajfa-3896	285	16	)	)	PUNCT
ajfa-3896	285	17	who	who	PRON
ajfa-3896	285	18	respectively	respectively	ADV
ajfa-3896	285	19	affirmed	affirm	VERB
ajfa-3896	285	20	that	that	SCONJ
ajfa-3896	285	21	preparation	preparation	NOUN
ajfa-3896	285	22	and	and	CCONJ
ajfa-3896	285	23	presentation	presentation	NOUN
ajfa-3896	285	24	of	of	ADP
ajfa-3896	285	25	the	the	DET
ajfa-3896	285	26	budget	budget	NOUN
ajfa-3896	285	27	by	by	ADP
ajfa-3896	285	28	the	the	DET
ajfa-3896	285	29	president	president	PROPN
ajfa-3896	285	30	of	of	ADP
ajfa-3896	285	31	nigeria	nigeria	PROPN
ajfa-3896	285	32	has	have	AUX
ajfa-3896	285	33	become	become	VERB
ajfa-3896	285	34	more	more	ADJ
ajfa-3896	285	35	of	of	ADP
ajfa-3896	285	36	a	a	DET
ajfa-3896	285	37	fanfare	fanfare	NOUN
ajfa-3896	285	38	in	in	ADP
ajfa-3896	285	39	recent	recent	ADJ
ajfa-3896	285	40	time	time	NOUN
ajfa-3896	285	41	than	than	ADP
ajfa-3896	285	42	a	a	DET
ajfa-3896	285	43	serious	serious	ADJ
ajfa-3896	285	44	business	business	NOUN
ajfa-3896	285	45	it	it	PRON
ajfa-3896	285	46	was	be	AUX
ajfa-3896	285	47	up	up	ADP
ajfa-3896	285	48	to	to	ADP
ajfa-3896	285	49	the	the	DET
ajfa-3896	285	50	mid-1980s	mid-1980	NOUN
ajfa-3896	285	51	and	and	CCONJ
ajfa-3896	285	52	that	that	SCONJ
ajfa-3896	285	53	many	many	ADJ
ajfa-3896	285	54	a	a	DET
ajfa-3896	285	55	time	time	NOUN
ajfa-3896	285	56	government	government	NOUN
ajfa-3896	285	57	budgets	budget	NOUN
ajfa-3896	285	58	in	in	ADP
ajfa-3896	285	59	developing	develop	VERB
ajfa-3896	285	60	countries	country	NOUN
ajfa-3896	285	61	like	like	ADP
ajfa-3896	285	62	nigeria	nigeria	PROPN
ajfa-3896	285	63	is	be	AUX
ajfa-3896	285	64	nothing	nothing	PRON
ajfa-3896	285	65	but	but	SCONJ
ajfa-3896	285	66	addition	addition	NOUN
ajfa-3896	285	67	of	of	ADP
ajfa-3896	285	68	figures	figure	NOUN
ajfa-3896	285	69	only	only	ADV
ajfa-3896	285	70	to	to	PART
ajfa-3896	285	71	be	be	AUX
ajfa-3896	285	72	read	read	VERB
ajfa-3896	285	73	to	to	ADP
ajfa-3896	285	74	the	the	DET
ajfa-3896	285	75	ears	ear	NOUN
ajfa-3896	285	76	of	of	ADP
ajfa-3896	285	77	the	the	DET
ajfa-3896	285	78	public	public	NOUN
ajfa-3896	285	79	and	and	CCONJ
ajfa-3896	285	80	departure	departure	NOUN
ajfa-3896	285	81	from	from	ADP
ajfa-3896	285	82	budget	budget	NOUN
ajfa-3896	285	83	items	item	NOUN
ajfa-3896	285	84	amount	amount	NOUN
ajfa-3896	285	85	to	to	ADP
ajfa-3896	285	86	disastrous	disastrous	ADJ
ajfa-3896	285	87	development	development	NOUN
ajfa-3896	285	88	,	,	PUNCT
ajfa-3896	285	89	conflicts	conflict	NOUN
ajfa-3896	285	90	,	,	PUNCT
ajfa-3896	285	91	scandals	scandal	NOUN
ajfa-3896	285	92	and	and	CCONJ
ajfa-3896	285	93	corruption	corruption	NOUN
ajfa-3896	285	94	of	of	ADP
ajfa-3896	285	95	administration	administration	NOUN
ajfa-3896	285	96	.	.	PUNCT
ajfa-3896	286	1	this	this	DET
ajfa-3896	286	2	study	study	NOUN
ajfa-3896	286	3	equally	equally	ADV
ajfa-3896	286	4	provide	provide	VERB
ajfa-3896	286	5	evidence	evidence	NOUN
ajfa-3896	286	6	of	of	ADP
ajfa-3896	286	7	the	the	DET
ajfa-3896	286	8	failure	failure	NOUN
ajfa-3896	286	9	of	of	ADP
ajfa-3896	286	10	past	past	ADJ
ajfa-3896	286	11	and	and	CCONJ
ajfa-3896	286	12	present	present	ADJ
ajfa-3896	286	13	nigerian	nigerian	ADJ
ajfa-3896	286	14	administrations	administration	NOUN
ajfa-3896	286	15	’	'	PUNCT
ajfa-3896	286	16	deliberate	deliberate	ADJ
ajfa-3896	286	17	refusal	refusal	NOUN
ajfa-3896	286	18	to	to	PART
ajfa-3896	286	19	execute	execute	VERB
ajfa-3896	286	20	and	and	CCONJ
ajfa-3896	286	21	implement	implement	VERB
ajfa-3896	286	22	government	government	NOUN
ajfa-3896	286	23	programs	program	NOUN
ajfa-3896	286	24	and	and	CCONJ
ajfa-3896	286	25	activities	activity	NOUN
ajfa-3896	286	26	within	within	ADP
ajfa-3896	286	27	the	the	DET
ajfa-3896	286	28	ambit	ambit	NOUN
ajfa-3896	286	29	of	of	ADP
ajfa-3896	286	30	the	the	DET
ajfa-3896	286	31	provisions	provision	NOUN
ajfa-3896	286	32	of	of	ADP
ajfa-3896	286	33	the	the	DET
ajfa-3896	286	34	budget	budget	NOUN
ajfa-3896	286	35	.	.	PUNCT
ajfa-3896	287	1	this	this	DET
ajfa-3896	287	2	position	position	NOUN
ajfa-3896	287	3	is	be	AUX
ajfa-3896	287	4	equally	equally	ADV
ajfa-3896	287	5	cemented	cement	VERB
ajfa-3896	287	6	in	in	ADP
ajfa-3896	287	7	the	the	DET
ajfa-3896	287	8	light	light	NOUN
ajfa-3896	287	9	of	of	ADP
ajfa-3896	287	10	the	the	DET
ajfa-3896	287	11	assertion	assertion	NOUN
ajfa-3896	287	12	of	of	ADP
ajfa-3896	287	13	sheriffdeen	sheriffdeen	PROPN
ajfa-3896	287	14	(	(	PUNCT
ajfa-3896	287	15	2012	2012	NUM
ajfa-3896	287	16	)	)	PUNCT
ajfa-3896	287	17	that	that	SCONJ
ajfa-3896	287	18	though	though	SCONJ
ajfa-3896	287	19	virtually	virtually	ADV
ajfa-3896	287	20	all	all	DET
ajfa-3896	287	21	countries	country	NOUN
ajfa-3896	287	22	around	around	ADP
ajfa-3896	287	23	the	the	DET
ajfa-3896	287	24	world	world	NOUN
ajfa-3896	287	25	engage	engage	VERB
ajfa-3896	287	26	in	in	ADP
ajfa-3896	287	27	deficit	deficit	NOUN
ajfa-3896	287	28	budgeting	budgeting	NOUN
ajfa-3896	287	29	,	,	PUNCT
ajfa-3896	287	30	the	the	DET
ajfa-3896	287	31	nigerian	nigerian	ADJ
ajfa-3896	287	32	case	case	NOUN
ajfa-3896	287	33	is	be	AUX
ajfa-3896	287	34	a	a	DET
ajfa-3896	287	35	mystery	mystery	NOUN
ajfa-3896	287	36	and	and	CCONJ
ajfa-3896	287	37	difficult	difficult	ADJ
ajfa-3896	287	38	to	to	PART
ajfa-3896	287	39	explain	explain	VERB
ajfa-3896	287	40	even	even	ADV
ajfa-3896	287	41	by	by	ADP
ajfa-3896	287	42	experts	expert	NOUN
ajfa-3896	287	43	.	.	PUNCT
ajfa-3896	288	1	this	this	PRON
ajfa-3896	288	2	is	be	AUX
ajfa-3896	288	3	because	because	SCONJ
ajfa-3896	288	4	the	the	DET
ajfa-3896	288	5	nigerian	nigerian	ADJ
ajfa-3896	288	6	budget	budget	NOUN
ajfa-3896	288	7	is	be	AUX
ajfa-3896	288	8	prepared	prepare	VERB
ajfa-3896	288	9	based	base	VERB
ajfa-3896	288	10	on	on	ADP
ajfa-3896	288	11	u.s	u.s	PROPN
ajfa-3896	288	12	$	$	SYM
ajfa-3896	288	13	75	75	NUM
ajfa-3896	288	14	per	per	ADP
ajfa-3896	288	15	barrel	barrel	NOUN
ajfa-3896	288	16	of	of	ADP
ajfa-3896	288	17	oil	oil	NOUN
ajfa-3896	288	18	and	and	CCONJ
ajfa-3896	288	19	x	x	NOUN
ajfa-3896	288	20	number	number	NOUN
ajfa-3896	288	21	of	of	ADP
ajfa-3896	288	22	barrel	barrel	NOUN
ajfa-3896	288	23	per	per	ADP
ajfa-3896	288	24	day	day	NOUN
ajfa-3896	288	25	.	.	PUNCT
ajfa-3896	289	1	at	at	ADP
ajfa-3896	289	2	the	the	DET
ajfa-3896	289	3	end	end	NOUN
ajfa-3896	289	4	of	of	ADP
ajfa-3896	289	5	the	the	DET
ajfa-3896	289	6	year	year	NOUN
ajfa-3896	289	7	,	,	PUNCT
ajfa-3896	289	8	the	the	DET
ajfa-3896	289	9	variables	variable	NOUN
ajfa-3896	289	10	turn	turn	VERB
ajfa-3896	289	11	out	out	ADP
ajfa-3896	289	12	to	to	PART
ajfa-3896	289	13	be	be	AUX
ajfa-3896	289	14	better	well	ADJ
ajfa-3896	289	15	than	than	ADP
ajfa-3896	289	16	expectations	expectation	NOUN
ajfa-3896	289	17	,	,	PUNCT
ajfa-3896	289	18	that	that	ADV
ajfa-3896	289	19	is	is	ADV
ajfa-3896	289	20	,	,	PUNCT
ajfa-3896	289	21	the	the	DET
ajfa-3896	289	22	oil	oil	NOUN
ajfa-3896	289	23	output	output	NOUN
ajfa-3896	289	24	remain	remain	VERB
ajfa-3896	289	25	greater	great	ADJ
ajfa-3896	289	26	than	than	ADP
ajfa-3896	289	27	the	the	DET
ajfa-3896	289	28	estimates	estimate	NOUN
ajfa-3896	289	29	and	and	CCONJ
ajfa-3896	289	30	the	the	DET
ajfa-3896	289	31	price	price	NOUN
ajfa-3896	289	32	of	of	ADP
ajfa-3896	289	33	crude	crude	ADJ
ajfa-3896	289	34	oil	oil	NOUN
ajfa-3896	289	35	would	would	AUX
ajfa-3896	289	36	average	average	VERB
ajfa-3896	289	37	about	about	ADV
ajfa-3896	289	38	$	$	SYM
ajfa-3896	289	39	100	100	NUM
ajfa-3896	289	40	per	per	ADP
ajfa-3896	289	41	barrel	barrel	NOUN
ajfa-3896	289	42	with	with	ADP
ajfa-3896	289	43	no	no	DET
ajfa-3896	289	44	corresponding	correspond	VERB
ajfa-3896	289	45	growth	growth	NOUN
ajfa-3896	289	46	in	in	ADP
ajfa-3896	289	47	the	the	DET
ajfa-3896	289	48	country	country	NOUN
ajfa-3896	289	49	’s	’s	PART
ajfa-3896	289	50	reserves	reserve	NOUN
ajfa-3896	289	51	,	,	PUNCT
ajfa-3896	289	52	yet	yet	CCONJ
ajfa-3896	289	53	we	we	PRON
ajfa-3896	289	54	claim	claim	VERB
ajfa-3896	289	55	to	to	PART
ajfa-3896	289	56	have	have	VERB
ajfa-3896	289	57	budget	budget	NOUN
ajfa-3896	289	58	deficit	deficit	NOUN
ajfa-3896	289	59	.	.	PUNCT
ajfa-3896	290	1	to	to	ADP
ajfa-3896	290	2	this	this	DET
ajfa-3896	290	3	end	end	NOUN
ajfa-3896	290	4	,	,	PUNCT
ajfa-3896	290	5	our	our	PRON
ajfa-3896	290	6	cry	cry	NOUN
ajfa-3896	290	7	is	be	AUX
ajfa-3896	290	8	nigeria	nigeria	PROPN
ajfa-3896	290	9	government	government	NOUN
ajfa-3896	290	10	“	"	PUNCT
ajfa-3896	290	11	do	do	AUX
ajfa-3896	290	12	n’t	not	PART
ajfa-3896	290	13	let	let	VERB
ajfa-3896	290	14	our	our	PRON
ajfa-3896	290	15	future	future	NOUN
ajfa-3896	290	16	dry	dry	VERB
ajfa-3896	290	17	up	up	ADP
ajfa-3896	290	18	”	"	PUNCT
ajfa-3896	290	19	.	.	PUNCT
ajfa-3896	291	1	5	5	X
ajfa-3896	291	2	.	.	X
ajfa-3896	291	3	conclusions	conclusion	NOUN
ajfa-3896	291	4	and	and	CCONJ
ajfa-3896	291	5	recommendations	recommendation	NOUN
ajfa-3896	291	6	consistent	consistent	ADJ
ajfa-3896	291	7	with	with	ADP
ajfa-3896	291	8	ipac	ipac	PROPN
ajfa-3896	291	9	,	,	PUNCT
ajfa-3896	291	10	public	public	ADJ
ajfa-3896	291	11	sector	sector	NOUN
ajfa-3896	291	12	performance	performance	NOUN
ajfa-3896	291	13	measurement	measurement	NOUN
ajfa-3896	291	14	is	be	AUX
ajfa-3896	291	15	imperative	imperative	ADJ
ajfa-3896	291	16	as	as	SCONJ
ajfa-3896	291	17	it	it	PRON
ajfa-3896	291	18	can	can	AUX
ajfa-3896	291	19	bring	bring	VERB
ajfa-3896	291	20	substantial	substantial	ADJ
ajfa-3896	291	21	benefits	benefit	NOUN
ajfa-3896	291	22	to	to	ADP
ajfa-3896	291	23	governments	government	NOUN
ajfa-3896	291	24	in	in	ADP
ajfa-3896	291	25	the	the	DET
ajfa-3896	291	26	form	form	NOUN
ajfa-3896	291	27	of	of	ADP
ajfa-3896	291	28	greater	great	ADJ
ajfa-3896	291	29	efficiency	efficiency	NOUN
ajfa-3896	291	30	,	,	PUNCT
ajfa-3896	291	31	effectiveness	effectiveness	NOUN
ajfa-3896	291	32	and	and	CCONJ
ajfa-3896	291	33	accountability	accountability	NOUN
ajfa-3896	291	34	,	,	PUNCT
ajfa-3896	291	35	but	but	CCONJ
ajfa-3896	291	36	there	there	PRON
ajfa-3896	291	37	are	be	VERB
ajfa-3896	291	38	substantial	substantial	ADJ
ajfa-3896	291	39	obstacles	obstacle	NOUN
ajfa-3896	291	40	to	to	ADP
ajfa-3896	291	41	its	its	PRON
ajfa-3896	291	42	successful	successful	ADJ
ajfa-3896	291	43	implementation	implementation	NOUN
ajfa-3896	291	44	.	.	PUNCT
ajfa-3896	292	1	because	because	SCONJ
ajfa-3896	292	2	the	the	DET
ajfa-3896	292	3	budget	budget	NOUN
ajfa-3896	292	4	is	be	AUX
ajfa-3896	292	5	a	a	DET
ajfa-3896	292	6	financial	financial	ADJ
ajfa-3896	292	7	document	document	NOUN
ajfa-3896	292	8	that	that	PRON
ajfa-3896	292	9	reflects	reflect	VERB
ajfa-3896	292	10	program	program	NOUN
ajfa-3896	292	11	planning	planning	NOUN
ajfa-3896	292	12	and	and	CCONJ
ajfa-3896	292	13	service	service	NOUN
ajfa-3896	292	14	priorities	priority	NOUN
ajfa-3896	292	15	in	in	ADP
ajfa-3896	292	16	financial	financial	ADJ
ajfa-3896	292	17	terms	term	NOUN
ajfa-3896	292	18	and	and	CCONJ
ajfa-3896	292	19	also	also	ADV
ajfa-3896	292	20	,	,	PUNCT
ajfa-3896	292	21	ideally	ideally	ADV
ajfa-3896	292	22	,	,	PUNCT
ajfa-3896	292	23	in	in	ADP
ajfa-3896	292	24	terms	term	NOUN
ajfa-3896	292	25	of	of	ADP
ajfa-3896	292	26	performance	performance	NOUN
ajfa-3896	292	27	expectations	expectation	NOUN
ajfa-3896	292	28	and	and	CCONJ
ajfa-3896	292	29	can	can	AUX
ajfa-3896	292	30	be	be	AUX
ajfa-3896	292	31	used	use	VERB
ajfa-3896	292	32	as	as	ADP
ajfa-3896	292	33	a	a	DET
ajfa-3896	292	34	benchmark	benchmark	NOUN
ajfa-3896	292	35	,	,	PUNCT
ajfa-3896	292	36	as	as	ADP
ajfa-3896	292	37	a	a	DET
ajfa-3896	292	38	control	control	NOUN
ajfa-3896	292	39	system	system	NOUN
ajfa-3896	292	40	,	,	PUNCT
ajfa-3896	292	41	that	that	PRON
ajfa-3896	292	42	allows	allow	VERB
ajfa-3896	292	43	managers	manager	NOUN
ajfa-3896	292	44	to	to	PART
ajfa-3896	292	45	compare	compare	VERB
ajfa-3896	292	46	actual	actual	ADJ
ajfa-3896	292	47	performance	performance	NOUN
ajfa-3896	292	48	with	with	ADP
ajfa-3896	292	49	estimated	estimate	VERB
ajfa-3896	292	50	or	or	CCONJ
ajfa-3896	292	51	desired	desire	VERB
ajfa-3896	292	52	performance	performance	NOUN
ajfa-3896	292	53	,	,	PUNCT
ajfa-3896	292	54	investigating	investigate	VERB
ajfa-3896	292	55	the	the	DET
ajfa-3896	292	56	relationship	relationship	NOUN
ajfa-3896	292	57	between	between	ADP
ajfa-3896	292	58	its	its	PRON
ajfa-3896	292	59	performance	performance	NOUN
ajfa-3896	292	60	and	and	CCONJ
ajfa-3896	292	61	national	national	ADJ
ajfa-3896	292	62	debt	debt	NOUN
ajfa-3896	292	63	is	be	AUX
ajfa-3896	292	64	appropriate	appropriate	ADJ
ajfa-3896	292	65	and	and	CCONJ
ajfa-3896	292	66	adequate	adequate	ADJ
ajfa-3896	292	67	in	in	ADP
ajfa-3896	292	68	measuring	measure	VERB
ajfa-3896	292	69	the	the	DET
ajfa-3896	292	70	performance	performance	NOUN
ajfa-3896	292	71	of	of	ADP
ajfa-3896	292	72	public	public	ADJ
ajfa-3896	292	73	sector	sector	NOUN
ajfa-3896	292	74	.	.	PUNCT
ajfa-3896	293	1	there	there	PRON
ajfa-3896	293	2	exist	exist	VERB
ajfa-3896	293	3	a	a	DET
ajfa-3896	293	4	negative	negative	ADJ
ajfa-3896	293	5	relationship	relationship	NOUN
ajfa-3896	293	6	between	between	ADP
ajfa-3896	293	7	budget	budget	NOUN
ajfa-3896	293	8	performance	performance	NOUN
ajfa-3896	293	9	and	and	CCONJ
ajfa-3896	293	10	debt	debt	NOUN
ajfa-3896	293	11	burden	burden	NOUN
ajfa-3896	293	12	.	.	PUNCT
ajfa-3896	294	1	meaning	mean	VERB
ajfa-3896	294	2	that	that	SCONJ
ajfa-3896	294	3	the	the	PRON
ajfa-3896	294	4	more	more	ADV
ajfa-3896	294	5	the	the	DET
ajfa-3896	294	6	budget	budget	NOUN
ajfa-3896	294	7	goes	go	VERB
ajfa-3896	294	8	into	into	ADP
ajfa-3896	294	9	deficit	deficit	NOUN
ajfa-3896	294	10	the	the	PRON
ajfa-3896	294	11	more	more	ADJ
ajfa-3896	294	12	the	the	DET
ajfa-3896	294	13	debt	debt	NOUN
ajfa-3896	294	14	burden	burden	NOUN
ajfa-3896	294	15	of	of	ADP
ajfa-3896	294	16	a	a	DET
ajfa-3896	294	17	nation	nation	NOUN
ajfa-3896	294	18	and	and	CCONJ
ajfa-3896	294	19	vice	vice	NOUN
ajfa-3896	294	20	versa	versa	ADV
ajfa-3896	294	21	.	.	PUNCT
ajfa-3896	295	1	national	national	ADJ
ajfa-3896	295	2	debt	debt	NOUN
ajfa-3896	295	3	and	and	CCONJ
ajfa-3896	295	4	its	its	PRON
ajfa-3896	295	5	attendant	attendant	ADJ
ajfa-3896	295	6	costs	cost	NOUN
ajfa-3896	295	7	are	be	AUX
ajfa-3896	295	8	liabilities	liability	NOUN
ajfa-3896	295	9	to	to	ADP
ajfa-3896	295	10	the	the	DET
ajfa-3896	295	11	government	government	NOUN
ajfa-3896	295	12	which	which	PRON
ajfa-3896	295	13	are	be	AUX
ajfa-3896	295	14	capable	capable	ADJ
ajfa-3896	295	15	of	of	ADP
ajfa-3896	295	16	putting	put	VERB
ajfa-3896	295	17	a	a	DET
ajfa-3896	295	18	nation	nation	NOUN
ajfa-3896	295	19	in	in	ADP
ajfa-3896	295	20	a	a	DET
ajfa-3896	295	21	state	state	NOUN
ajfa-3896	295	22	of	of	ADP
ajfa-3896	295	23	perpetual	perpetual	ADJ
ajfa-3896	295	24	economic	economic	ADJ
ajfa-3896	295	25	slavery	slavery	NOUN
ajfa-3896	295	26	and	and	CCONJ
ajfa-3896	295	27	hopelessness	hopelessness	NOUN
ajfa-3896	295	28	for	for	ADP
ajfa-3896	295	29	the	the	DET
ajfa-3896	295	30	generation	generation	NOUN
ajfa-3896	295	31	unborn	unborn	ADJ
ajfa-3896	295	32	.	.	PUNCT
ajfa-3896	296	1	from	from	ADP
ajfa-3896	296	2	the	the	DET
ajfa-3896	296	3	above	above	ADJ
ajfa-3896	296	4	findings	finding	NOUN
ajfa-3896	296	5	,	,	PUNCT
ajfa-3896	296	6	the	the	DET
ajfa-3896	296	7	following	follow	VERB
ajfa-3896	296	8	recommendations	recommendation	NOUN
ajfa-3896	296	9	are	be	AUX
ajfa-3896	296	10	made	make	VERB
ajfa-3896	296	11	.	.	PUNCT
ajfa-3896	297	1	first	first	ADV
ajfa-3896	297	2	,	,	PUNCT
ajfa-3896	297	3	in	in	ADP
ajfa-3896	297	4	agreement	agreement	NOUN
ajfa-3896	297	5	with	with	ADP
ajfa-3896	297	6	abdullahi	abdullahi	PROPN
ajfa-3896	297	7	&	&	CCONJ
ajfa-3896	297	8	angus	angus	PROPN
ajfa-3896	297	9	(	(	PUNCT
ajfa-3896	297	10	2012	2012	NUM
ajfa-3896	297	11	)	)	PUNCT
ajfa-3896	297	12	,	,	PUNCT
ajfa-3896	297	13	it	it	PRON
ajfa-3896	297	14	is	be	AUX
ajfa-3896	297	15	recommended	recommend	VERB
ajfa-3896	297	16	that	that	SCONJ
ajfa-3896	297	17	the	the	DET
ajfa-3896	297	18	budget	budget	NOUN
ajfa-3896	297	19	document	document	NOUN
ajfa-3896	297	20	which	which	PRON
ajfa-3896	297	21	is	be	AUX
ajfa-3896	297	22	a	a	DET
ajfa-3896	297	23	plan	plan	NOUN
ajfa-3896	297	24	of	of	ADP
ajfa-3896	297	25	activities	activity	NOUN
ajfa-3896	297	26	should	should	AUX
ajfa-3896	297	27	be	be	AUX
ajfa-3896	297	28	followed	follow	VERB
ajfa-3896	297	29	item	item	NOUN
ajfa-3896	297	30	after	after	ADP
ajfa-3896	297	31	item	item	NOUN
ajfa-3896	297	32	in	in	ADP
ajfa-3896	297	33	its	its	PRON
ajfa-3896	297	34	implementation	implementation	NOUN
ajfa-3896	297	35	and	and	CCONJ
ajfa-3896	297	36	execution	execution	NOUN
ajfa-3896	297	37	.	.	PUNCT
ajfa-3896	298	1	in	in	ADP
ajfa-3896	298	2	addition	addition	NOUN
ajfa-3896	298	3	,	,	PUNCT
ajfa-3896	298	4	following	follow	VERB
ajfa-3896	298	5	ball	ball	NOUN
ajfa-3896	298	6	(	(	PUNCT
ajfa-3896	298	7	2009	2009	NUM
ajfa-3896	298	8	)	)	PUNCT
ajfa-3896	298	9	nigeria	nigeria	PROPN
ajfa-3896	298	10	government	government	NOUN
ajfa-3896	298	11	should	should	AUX
ajfa-3896	298	12	as	as	ADP
ajfa-3896	298	13	a	a	DET
ajfa-3896	298	14	matter	matter	NOUN
ajfa-3896	298	15	of	of	ADP
ajfa-3896	298	16	transparent	transparent	ADJ
ajfa-3896	298	17	accountability	accountability	NOUN
ajfa-3896	298	18	asian	asian	ADJ
ajfa-3896	298	19	journal	journal	NOUN
ajfa-3896	298	20	of	of	ADP
ajfa-3896	298	21	finance	finance	PROPN
ajfa-3896	298	22	&	&	CCONJ
ajfa-3896	298	23	accounting	accounting	PROPN
ajfa-3896	298	24	issn	issn	PROPN
ajfa-3896	298	25	1946	1946	NUM
ajfa-3896	298	26	-	-	PUNCT
ajfa-3896	298	27	052x	052x	NOUN
ajfa-3896	298	28	2013	2013	NUM
ajfa-3896	298	29	,	,	PUNCT
ajfa-3896	298	30	vol	vol	NOUN
ajfa-3896	298	31	.	.	PROPN
ajfa-3896	298	32	5	5	NUM
ajfa-3896	298	33	,	,	PUNCT
ajfa-3896	298	34	no	no	INTJ
ajfa-3896	298	35	.	.	NOUN
ajfa-3896	298	36	2	2	NUM
ajfa-3896	298	37	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-3896	298	38	44	44	NUM
ajfa-3896	298	39	prepare	prepare	VERB
ajfa-3896	298	40	budget	budget	NOUN
ajfa-3896	298	41	on	on	ADP
ajfa-3896	298	42	accrual	accrual	ADJ
ajfa-3896	298	43	basis	basis	NOUN
ajfa-3896	298	44	and	and	CCONJ
ajfa-3896	298	45	put	put	VERB
ajfa-3896	298	46	in	in	ADP
ajfa-3896	298	47	place	place	NOUN
ajfa-3896	298	48	structures	structure	NOUN
ajfa-3896	298	49	and	and	CCONJ
ajfa-3896	298	50	mechanisms	mechanism	NOUN
ajfa-3896	298	51	that	that	PRON
ajfa-3896	298	52	will	will	AUX
ajfa-3896	298	53	ensure	ensure	VERB
ajfa-3896	298	54	the	the	DET
ajfa-3896	298	55	enactment	enactment	NOUN
ajfa-3896	298	56	of	of	ADP
ajfa-3896	298	57	federal	federal	ADJ
ajfa-3896	298	58	law	law	NOUN
ajfa-3896	298	59	making	make	VERB
ajfa-3896	298	60	provisions	provision	NOUN
ajfa-3896	298	61	for	for	ADP
ajfa-3896	298	62	the	the	DET
ajfa-3896	298	63	amount	amount	NOUN
ajfa-3896	298	64	that	that	PRON
ajfa-3896	298	65	the	the	DET
ajfa-3896	298	66	government	government	NOUN
ajfa-3896	298	67	can	can	AUX
ajfa-3896	298	68	borrow	borrow	VERB
ajfa-3896	298	69	and	and	CCONJ
ajfa-3896	298	70	the	the	DET
ajfa-3896	298	71	debt	debt	NOUN
ajfa-3896	298	72	ceiling	ceiling	NOUN
ajfa-3896	298	73	,	,	PUNCT
ajfa-3896	298	74	which	which	PRON
ajfa-3896	298	75	can	can	AUX
ajfa-3896	298	76	only	only	ADV
ajfa-3896	298	77	be	be	AUX
ajfa-3896	298	78	increased	increase	VERB
ajfa-3896	298	79	with	with	ADP
ajfa-3896	298	80	a	a	DET
ajfa-3896	298	81	vote	vote	NOUN
ajfa-3896	298	82	by	by	ADP
ajfa-3896	298	83	national	national	ADJ
ajfa-3896	298	84	assembly	assembly	NOUN
ajfa-3896	298	85	.	.	PUNCT
ajfa-3896	299	1	references	reference	NOUN
ajfa-3896	299	2	abdullahi	abdullahi	PROPN
ajfa-3896	299	3	,	,	PUNCT
ajfa-3896	299	4	a.	a.	NOUN
ajfa-3896	299	5	m.	m.	NOUN
ajfa-3896	299	6	,	,	PUNCT
ajfa-3896	299	7	&	&	CCONJ
ajfa-3896	299	8	angus	angus	NOUN
ajfa-3896	299	9	,	,	PUNCT
ajfa-3896	299	10	o.	o.	PROPN
ajfa-3896	299	11	u.	u.	PROPN
ajfa-3896	299	12	(	(	PUNCT
ajfa-3896	299	13	2012	2012	NUM
ajfa-3896	299	14	)	)	PUNCT
ajfa-3896	299	15	.	.	PUNCT
ajfa-3896	300	1	budget	budget	NOUN
ajfa-3896	300	2	in	in	ADP
ajfa-3896	300	3	nigeria	nigeria	PROPN
ajfa-3896	300	4	public	public	ADJ
ajfa-3896	300	5	sector	sector	NOUN
ajfa-3896	300	6	:	:	PUNCT
ajfa-3896	300	7	need	need	VERB
ajfa-3896	300	8	for	for	ADP
ajfa-3896	300	9	balanced	balanced	ADJ
ajfa-3896	300	10	scorecard	scorecard	NOUN
ajfa-3896	300	11	perspective	perspective	NOUN
ajfa-3896	300	12	.	.	PUNCT
ajfa-3896	301	1	international	international	ADJ
ajfa-3896	301	2	journal	journal	PROPN
ajfa-3896	301	3	of	of	ADP
ajfa-3896	301	4	finance	finance	NOUN
ajfa-3896	301	5	and	and	CCONJ
ajfa-3896	301	6	accounting	accounting	NOUN
ajfa-3896	301	7	,	,	PUNCT
ajfa-3896	301	8	1(2	1(2	NUM
ajfa-3896	301	9	)	)	PUNCT
ajfa-3896	301	10	,	,	PUNCT
ajfa-3896	301	11	1	1	NUM
ajfa-3896	301	12	-	-	SYM
ajfa-3896	301	13	6	6	NUM
ajfa-3896	301	14	.	.	PUNCT
ajfa-3896	301	15	http://dx.doi.org/10.5923/j.ijfa.20120102.01	http://dx.doi.org/10.5923/j.ijfa.20120102.01	VERB
ajfa-3896	301	16	abdullahi	abdullahi	PROPN
ajfa-3896	301	17	,	,	PUNCT
ajfa-3896	301	18	y.	y.	PROPN
ajfa-3896	301	19	s.	s.	PROPN
ajfa-3896	301	20	(	(	PUNCT
ajfa-3896	301	21	2011	2011	NUM
ajfa-3896	301	22	)	)	PUNCT
ajfa-3896	301	23	.	.	PUNCT
ajfa-3896	302	1	public	public	ADJ
ajfa-3896	302	2	budget	budget	NOUN
ajfa-3896	302	3	and	and	CCONJ
ajfa-3896	302	4	budgetary	budgetary	ADJ
ajfa-3896	302	5	control	control	NOUN
ajfa-3896	302	6	in	in	ADP
ajfa-3896	302	7	nigeria	nigeria	PROPN
ajfa-3896	302	8	.	.	PUNCT
ajfa-3896	303	1	journal	journal	PROPN
ajfa-3896	303	2	of	of	ADP
ajfa-3896	303	3	business	business	NOUN
ajfa-3896	303	4	and	and	CCONJ
ajfa-3896	303	5	organizational	organizational	ADJ
ajfa-3896	303	6	development	development	NOUN
ajfa-3896	303	7	,	,	PUNCT
ajfa-3896	303	8	3	3	NUM
ajfa-3896	303	9	,	,	PUNCT
ajfa-3896	303	10	21	21	NUM
ajfa-3896	303	11	-	-	SYM
ajfa-3896	303	12	27	27	NUM
ajfa-3896	303	13	.	.	PUNCT
ajfa-3896	304	1	akresh	akresh	PROPN
ajfa-3896	304	2	,	,	PUNCT
ajfa-3896	304	3	a.	a.	PROPN
ajfa-3896	304	4	,	,	PUNCT
ajfa-3896	304	5	&	&	CCONJ
ajfa-3896	304	6	wallace	wallace	PROPN
ajfa-3896	304	7	,	,	PUNCT
ajfa-3896	304	8	w.	w.	PROPN
ajfa-3896	304	9	(	(	PUNCT
ajfa-3896	304	10	1982	1982	NUM
ajfa-3896	304	11	)	)	PUNCT
ajfa-3896	304	12	.	.	PUNCT
ajfa-3896	305	1	the	the	DET
ajfa-3896	305	2	application	application	NOUN
ajfa-3896	305	3	of	of	ADP
ajfa-3896	305	4	regression	regression	NOUN
ajfa-3896	305	5	analysis	analysis	NOUN
ajfa-3896	305	6	for	for	ADP
ajfa-3896	305	7	limited	limited	ADJ
ajfa-3896	305	8	review	review	NOUN
ajfa-3896	305	9	and	and	CCONJ
ajfa-3896	305	10	audit	audit	NOUN
ajfa-3896	305	11	planning	planning	NOUN
ajfa-3896	305	12	.	.	PUNCT
ajfa-3896	306	1	symposium	symposium	NOUN
ajfa-3896	306	2	on	on	ADP
ajfa-3896	306	3	audit	audit	NOUN
ajfa-3896	306	4	research	research	NOUN
ajfa-3896	306	5	iv	iv	ADP
ajfa-3896	306	6	,	,	PUNCT
ajfa-3896	306	7	university	university	NOUN
ajfa-3896	306	8	of	of	ADP
ajfa-3896	306	9	illinois	illinois	PROPN
ajfa-3896	306	10	at	at	ADP
ajfa-3896	306	11	urbana	urbana	PROPN
ajfa-3896	306	12	–	–	PUNCT
ajfa-3896	306	13	champaign	champaign	PROPN
ajfa-3896	306	14	,	,	PUNCT
ajfa-3896	306	15	43	43	NUM
ajfa-3896	306	16	-	-	SYM
ajfa-3896	306	17	68	68	NUM
ajfa-3896	306	18	.	.	PUNCT
ajfa-3896	307	1	anwar	anwar	PROPN
ajfa-3896	307	2	s.	s.	PROPN
ajfa-3896	307	3	,	,	PUNCT
ajfa-3896	307	4	&	&	CCONJ
ajfa-3896	307	5	chunli	chunli	PROPN
ajfa-3896	307	6	s.	s.	PROPN
ajfa-3896	307	7	(	(	PUNCT
ajfa-3896	307	8	2007	2007	NUM
ajfa-3896	307	9	)	)	PUNCT
ajfa-3896	307	10	.	.	PUNCT
ajfa-3896	308	1	public	public	ADJ
ajfa-3896	308	2	sector	sector	NOUN
ajfa-3896	308	3	governance	governance	NOUN
ajfa-3896	308	4	and	and	CCONJ
ajfa-3896	308	5	accountability	accountability	NOUN
ajfa-3896	308	6	series	series	NOUN
ajfa-3896	308	7	:	:	PUNCT
ajfa-3896	308	8	budgeting	budgeting	NOUN
ajfa-3896	308	9	and	and	CCONJ
ajfa-3896	308	10	budgetary	budgetary	ADJ
ajfa-3896	308	11	institutions	institution	NOUN
ajfa-3896	308	12	.	.	PUNCT
ajfa-3896	309	1	washington	washington	PROPN
ajfa-3896	309	2	dc	dc	PROPN
ajfa-3896	309	3	,	,	PUNCT
ajfa-3896	309	4	ibrd	ibrd	PROPN
ajfa-3896	309	5	/	/	SYM
ajfa-3896	309	6	world	world	PROPN
ajfa-3896	309	7	bank	bank	PROPN
ajfa-3896	309	8	.	.	PUNCT
ajfa-3896	310	1	attila	attila	PROPN
ajfa-3896	310	2	,	,	PUNCT
ajfa-3896	310	3	g.	g.	PROPN
ajfa-3896	310	4	(	(	PUNCT
ajfa-3896	310	5	2010	2010	NUM
ajfa-3896	310	6	)	)	PUNCT
ajfa-3896	310	7	.	.	PUNCT
ajfa-3896	311	1	public	public	ADJ
ajfa-3896	311	2	budgets	budget	NOUN
ajfa-3896	311	3	:	:	PUNCT
ajfa-3896	311	4	new	new	ADJ
ajfa-3896	311	5	challenges	challenge	NOUN
ajfa-3896	311	6	.	.	PUNCT
ajfa-3896	312	1	budgetary	budgetary	ADJ
ajfa-3896	312	2	research	research	NOUN
ajfa-3896	312	3	review	review	NOUN
ajfa-3896	312	4	(	(	PUNCT
ajfa-3896	312	5	brr	brr	NOUN
ajfa-3896	312	6	)	)	PUNCT
ajfa-3896	312	7	,	,	PUNCT
ajfa-3896	312	8	issn	issn	PROPN
ajfa-3896	312	9	2067	2067	NUM
ajfa-3896	312	10	-	-	SYM
ajfa-3896	312	11	1784	1784	NUM
ajfa-3896	312	12	.	.	PUNCT
ajfa-3896	313	1	buget	buget	PROPN
ajfa-3896	313	2	finante	finante	PROPN
ajfa-3896	313	3	,	,	PUNCT
ajfa-3896	313	4	2(1	2(1	NUM
ajfa-3896	313	5	)	)	PUNCT
ajfa-3896	313	6	,	,	PUNCT
ajfa-3896	313	7	1	1	NUM
ajfa-3896	313	8	-	-	SYM
ajfa-3896	313	9	25	25	NUM
ajfa-3896	313	10	.	.	PUNCT
ajfa-3896	314	1	ball	ball	PROPN
ajfa-3896	314	2	,	,	PUNCT
ajfa-3896	314	3	i.	i.	PROPN
ajfa-3896	314	4	(	(	PUNCT
ajfa-3896	314	5	2009	2009	NUM
ajfa-3896	314	6	)	)	PUNCT
ajfa-3896	314	7	.	.	PUNCT
ajfa-3896	315	1	public	public	ADJ
ajfa-3896	315	2	sector	sector	NOUN
ajfa-3896	315	3	performance	performance	NOUN
ajfa-3896	315	4	:	:	PUNCT
ajfa-3896	315	5	a	a	DET
ajfa-3896	315	6	global	global	ADJ
ajfa-3896	315	7	perspective	perspective	NOUN
ajfa-3896	315	8	.	.	PUNCT
ajfa-3896	316	1	chief	chief	ADJ
ajfa-3896	316	2	executive	executive	ADJ
ajfa-3896	316	3	officer	officer	NOUN
ajfa-3896	316	4	ifac	ifac	NOUN
ajfa-3896	316	5	.	.	PUNCT
ajfa-3896	317	1	behn	behn	PROPN
ajfa-3896	317	2	,	,	PUNCT
ajfa-3896	317	3	r.	r.	PROPN
ajfa-3896	317	4	d.	d.	PROPN
ajfa-3896	317	5	(	(	PUNCT
ajfa-3896	317	6	2003	2003	NUM
ajfa-3896	317	7	)	)	PUNCT
ajfa-3896	317	8	.	.	PUNCT
ajfa-3896	318	1	why	why	SCONJ
ajfa-3896	318	2	measure	measure	NOUN
ajfa-3896	318	3	performance	performance	NOUN
ajfa-3896	318	4	?	?	PUNCT
ajfa-3896	319	1	different	different	ADJ
ajfa-3896	319	2	purposes	purpose	NOUN
ajfa-3896	319	3	require	require	VERB
ajfa-3896	319	4	different	different	ADJ
ajfa-3896	319	5	measures	measure	NOUN
ajfa-3896	319	6	.	.	PUNCT
ajfa-3896	320	1	public	public	ADJ
ajfa-3896	320	2	administration	administration	PROPN
ajfa-3896	320	3	review	review	PROPN
ajfa-3896	320	4	,	,	PUNCT
ajfa-3896	320	5	63	63	NUM
ajfa-3896	320	6	(	(	PUNCT
ajfa-3896	320	7	september	september	PROPN
ajfa-3896	320	8	2003	2003	NUM
ajfa-3896	320	9	)	)	PUNCT
ajfa-3896	320	10	,	,	PUNCT
ajfa-3896	320	11	586	586	NUM
ajfa-3896	320	12	-	-	SYM
ajfa-3896	320	13	606	606	NUM
ajfa-3896	320	14	.	.	PUNCT
ajfa-3896	321	1	http://dx.doi.org/10.1111/1540-6210.00322	http://dx.doi.org/10.1111/1540-6210.00322	PROPN
ajfa-3896	321	2	brewer	brewer	NOUN
ajfa-3896	321	3	,	,	PUNCT
ajfa-3896	321	4	g.	g.	PROPN
ajfa-3896	321	5	a.	a.	PROPN
ajfa-3896	321	6	,	,	PUNCT
ajfa-3896	321	7	&	&	CCONJ
ajfa-3896	321	8	selden	selden	PROPN
ajfa-3896	321	9	,	,	PUNCT
ajfa-3896	321	10	s.	s.	PROPN
ajfa-3896	321	11	c.	c.	PROPN
ajfa-3896	321	12	(	(	PUNCT
ajfa-3896	321	13	2000	2000	NUM
ajfa-3896	321	14	)	)	PUNCT
ajfa-3896	321	15	.	.	PUNCT
ajfa-3896	322	1	why	why	SCONJ
ajfa-3896	322	2	elephants	elephant	VERB
ajfa-3896	322	3	gallop	gallop	NOUN
ajfa-3896	322	4	:	:	PUNCT
ajfa-3896	322	5	assessing	assess	VERB
ajfa-3896	322	6	and	and	CCONJ
ajfa-3896	322	7	predicting	predict	VERB
ajfa-3896	322	8	organizational	organizational	ADJ
ajfa-3896	322	9	performance	performance	NOUN
ajfa-3896	322	10	in	in	ADP
ajfa-3896	322	11	federal	federal	ADJ
ajfa-3896	322	12	agencies	agency	NOUN
ajfa-3896	322	13	.	.	PUNCT
ajfa-3896	323	1	journal	journal	PROPN
ajfa-3896	323	2	of	of	ADP
ajfa-3896	323	3	public	public	ADJ
ajfa-3896	323	4	administration	administration	PROPN
ajfa-3896	323	5	research	research	PROPN
ajfa-3896	323	6	&	&	CCONJ
ajfa-3896	323	7	theory	theory	NOUN
ajfa-3896	323	8	,	,	PUNCT
ajfa-3896	323	9	10(4	10(4	NUM
ajfa-3896	323	10	)	)	PUNCT
ajfa-3896	323	11	,	,	PUNCT
ajfa-3896	323	12	685	685	NUM
ajfa-3896	323	13	-	-	SYM
ajfa-3896	323	14	711	711	NUM
ajfa-3896	323	15	.	.	PUNCT
ajfa-3896	324	1	http://dx.doi.org/10.1093/oxfordjournals.jpart.a024287	http://dx.doi.org/10.1093/oxfordjournals.jpart.a024287	ADJ
ajfa-3896	324	2	central	central	ADJ
ajfa-3896	324	3	bank	bank	NOUN
ajfa-3896	324	4	of	of	ADP
ajfa-3896	324	5	nigeria	nigeria	PROPN
ajfa-3896	324	6	statistical	statistical	ADJ
ajfa-3896	324	7	bulletin	bulletin	NOUN
ajfa-3896	324	8	.	.	PUNCT
ajfa-3896	325	1	vol.20	vol.20	PROPN
ajfa-3896	325	2	dec	dec	PROPN
ajfa-3896	325	3	.	.	PROPN
ajfa-3896	325	4	2010	2010	NUM
ajfa-3896	325	5	.	.	PUNCT
ajfa-3896	326	1	chartered	chartered	PROPN
ajfa-3896	326	2	institute	institute	PROPN
ajfa-3896	326	3	of	of	ADP
ajfa-3896	326	4	management	management	NOUN
ajfa-3896	326	5	accountants	accountant	NOUN
ajfa-3896	326	6	.	.	PUNCT
ajfa-3896	327	1	(	(	PUNCT
ajfa-3896	327	2	2009	2009	NUM
ajfa-3896	327	3	)	)	PUNCT
ajfa-3896	327	4	.	.	PUNCT
ajfa-3896	328	1	ifac	ifac	NOUN
ajfa-3896	328	2	recommendations	recommendation	NOUN
ajfa-3896	328	3	to	to	ADP
ajfa-3896	328	4	g20	g20	NOUN
ajfa-3896	328	5	in	in	ADP
ajfa-3896	328	6	response	response	NOUN
ajfa-3896	328	7	to	to	ADP
ajfa-3896	328	8	the	the	DET
ajfa-3896	328	9	global	global	ADJ
ajfa-3896	328	10	financial	financial	ADJ
ajfa-3896	328	11	crisis	crisis	NOUN
ajfa-3896	328	12	.	.	PUNCT
ajfa-3896	329	1	cheung	cheung	PROPN
ajfa-3896	329	2	,	,	PUNCT
ajfa-3896	329	3	j.	j.	PROPN
ajfa-3896	329	4	,	,	PUNCT
ajfa-3896	329	5	&	&	CCONJ
ajfa-3896	329	6	krishnan	krishnan	PROPN
ajfa-3896	329	7	,	,	PUNCT
ajfa-3896	329	8	g.	g.	PROPN
ajfa-3896	329	9	(	(	PUNCT
ajfa-3896	329	10	1997	1997	NUM
ajfa-3896	329	11	)	)	PUNCT
ajfa-3896	329	12	.	.	PUNCT
ajfa-3896	330	1	does	do	AUX
ajfa-3896	330	2	inter	inter	ADJ
ajfa-3896	330	3	-	-	ADJ
ajfa-3896	330	4	period	period	NOUN
ajfa-3896	330	5	tax	tax	NOUN
ajfa-3896	330	6	allocation	allocation	NOUN
ajfa-3896	330	7	enhance	enhance	NOUN
ajfa-3896	330	8	prediction	prediction	NOUN
ajfa-3896	330	9	of	of	ADP
ajfa-3896	330	10	cash	cash	NOUN
ajfa-3896	330	11	flows	flow	NOUN
ajfa-3896	330	12	.	.	PUNCT
ajfa-3896	331	1	accounting	accounting	NOUN
ajfa-3896	331	2	horizons	horizon	NOUN
ajfa-3896	331	3	,	,	PUNCT
ajfa-3896	331	4	11(4	11(4	NUM
ajfa-3896	331	5	)	)	PUNCT
ajfa-3896	331	6	,	,	PUNCT
ajfa-3896	331	7	1	1	NUM
ajfa-3896	331	8	-	-	SYM
ajfa-3896	331	9	15	15	NUM
ajfa-3896	331	10	.	.	PUNCT
ajfa-3896	332	1	costanza	costanza	PROPN
ajfa-3896	332	2	,	,	PUNCT
ajfa-3896	332	3	r.	r.	PROPN
ajfa-3896	332	4	,	,	PUNCT
ajfa-3896	332	5	hart	hart	PROPN
ajfa-3896	332	6	,	,	PUNCT
ajfa-3896	332	7	m.	m.	NOUN
ajfa-3896	332	8	,	,	PUNCT
ajfa-3896	332	9	posner	posner	NOUN
ajfa-3896	332	10	,	,	PUNCT
ajfa-3896	332	11	s.	s.	PROPN
ajfa-3896	332	12	,	,	PUNCT
ajfa-3896	332	13	&	&	CCONJ
ajfa-3896	332	14	talberth	talberth	PROPN
ajfa-3896	332	15	,	,	PUNCT
ajfa-3896	332	16	j.	j.	PROPN
ajfa-3896	332	17	(	(	PUNCT
ajfa-3896	332	18	2009	2009	NUM
ajfa-3896	332	19	)	)	PUNCT
ajfa-3896	332	20	.	.	PUNCT
ajfa-3896	333	1	beyond	beyond	ADP
ajfa-3896	333	2	gdp	gdp	NOUN
ajfa-3896	333	3	:	:	PUNCT
ajfa-3896	333	4	the	the	DET
ajfa-3896	333	5	need	need	NOUN
ajfa-3896	333	6	for	for	ADP
ajfa-3896	333	7	new	new	ADJ
ajfa-3896	333	8	measures	measure	NOUN
ajfa-3896	333	9	of	of	ADP
ajfa-3896	333	10	progress	progress	NOUN
ajfa-3896	333	11	.	.	PUNCT
ajfa-3896	334	1	the	the	DET
ajfa-3896	334	2	pardee	pardee	PROPN
ajfa-3896	334	3	papers	papers	PROPN
ajfa-3896	334	4	/	/	PUNCT
ajfa-3896	334	5	no	no	INTJ
ajfa-3896	334	6	.	.	NOUN
ajfa-3896	334	7	4	4	NUM
ajfa-3896	334	8	/	/	SYM
ajfa-3896	334	9	january	january	PROPN
ajfa-3896	334	10	2009	2009	NUM
ajfa-3896	334	11	,	,	PUNCT
ajfa-3896	334	12	boston	boston	PROPN
ajfa-3896	334	13	university	university	PROPN
ajfa-3896	334	14	creative	creative	ADJ
ajfa-3896	334	15	services	service	NOUN
ajfa-3896	334	16	,	,	PUNCT
ajfa-3896	334	17	trustees	trustee	NOUN
ajfa-3896	334	18	of	of	ADP
ajfa-3896	334	19	boston	boston	PROPN
ajfa-3896	334	20	university	university	PROPN
ajfa-3896	334	21	.	.	PUNCT
ajfa-3896	335	1	damian	damian	PROPN
ajfa-3896	335	2	p.	p.	PROPN
ajfa-3896	335	3	(	(	PUNCT
ajfa-3896	335	4	2011	2011	NUM
ajfa-3896	335	5	)	)	PUNCT
ajfa-3896	335	6	.	.	PUNCT
ajfa-3896	336	1	treasury	treasury	PROPN
ajfa-3896	336	2	crafts	craft	NOUN
ajfa-3896	336	3	a	a	DET
ajfa-3896	336	4	plan	plan	NOUN
ajfa-3896	336	5	:	:	PUNCT
ajfa-3896	336	6	who	who	PRON
ajfa-3896	336	7	gets	get	AUX
ajfa-3896	336	8	paid	pay	VERB
ajfa-3896	336	9	,	,	PUNCT
ajfa-3896	336	10	who	who	PRON
ajfa-3896	336	11	does	do	VERB
ajfa-3896	336	12	n’t	not	PART
ajfa-3896	336	13	.	.	PUNCT
ajfa-3896	337	1	the	the	DET
ajfa-3896	337	2	wall	wall	PROPN
ajfa-3896	337	3	street	street	PROPN
ajfa-3896	337	4	journal	journal	PROPN
ajfa-3896	337	5	.	.	PUNCT
ajfa-3896	337	6	retrieved	retrieve	VERB
ajfa-3896	337	7	from	from	ADP
ajfa-3896	337	8	http:/online.wsj.com	http:/online.wsj.com	PROPN
ajfa-3896	337	9	/	/	SYM
ajfa-3896	337	10	article	article	PROPN
ajfa-3896	337	11	/	/	SYM
ajfa-3896	337	12	sb10001424053111903635604576472500261491910.html	sb10001424053111903635604576472500261491910.html	PROPN
ajfa-3896	337	13	.	.	PUNCT
ajfa-3896	338	1	asian	asian	ADJ
ajfa-3896	338	2	journal	journal	PROPN
ajfa-3896	338	3	of	of	ADP
ajfa-3896	338	4	finance	finance	PROPN
ajfa-3896	338	5	&	&	CCONJ
ajfa-3896	338	6	accounting	accounting	PROPN
ajfa-3896	338	7	issn	issn	PROPN
ajfa-3896	338	8	1946	1946	NUM
ajfa-3896	338	9	-	-	PUNCT
ajfa-3896	338	10	052x	052x	NOUN
ajfa-3896	338	11	2013	2013	NUM
ajfa-3896	338	12	,	,	PUNCT
ajfa-3896	338	13	vol	vol	NOUN
ajfa-3896	338	14	.	.	PROPN
ajfa-3896	338	15	5	5	NUM
ajfa-3896	338	16	,	,	PUNCT
ajfa-3896	338	17	no	no	INTJ
ajfa-3896	338	18	.	.	NOUN
ajfa-3896	338	19	2	2	NUM
ajfa-3896	338	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-3896	338	21	45	45	NUM
ajfa-3896	338	22	david	david	PROPN
ajfa-3896	338	23	,	,	PUNCT
ajfa-3896	338	24	n.	n.	PROPN
ajfa-3896	338	25	a.	a.	PROPN
ajfa-3896	338	26	(	(	PUNCT
ajfa-3896	338	27	2007	2007	NUM
ajfa-3896	338	28	)	)	PUNCT
ajfa-3896	338	29	.	.	PUNCT
ajfa-3896	339	1	performance	performance	NOUN
ajfa-3896	339	2	measurement	measurement	NOUN
ajfa-3896	339	3	:	:	PUNCT
ajfa-3896	339	4	a	a	DET
ajfa-3896	339	5	tool	tool	NOUN
ajfa-3896	339	6	for	for	ADP
ajfa-3896	339	7	accountability	accountability	NOUN
ajfa-3896	339	8	and	and	CCONJ
ajfa-3896	339	9	performance	performance	NOUN
ajfa-3896	339	10	improvement	improvement	NOUN
ajfa-3896	339	11	.	.	PUNCT
ajfa-3896	340	1	county	county	NOUN
ajfa-3896	340	2	and	and	CCONJ
ajfa-3896	340	3	municipal	municipal	ADJ
ajfa-3896	340	4	government	government	NOUN
ajfa-3896	340	5	in	in	ADP
ajfa-3896	340	6	north	north	PROPN
ajfa-3896	340	7	carolina	carolina	PROPN
ajfa-3896	340	8	,	,	PUNCT
ajfa-3896	340	9	article	article	NOUN
ajfa-3896	340	10	16	16	NUM
ajfa-3896	340	11	.	.	PUNCT
ajfa-3896	341	1	unc	unc	PROPN
ajfa-3896	341	2	-	-	PUNCT
ajfa-3896	341	3	chapel	chapel	PROPN
ajfa-3896	341	4	hill	hill	PROPN
ajfa-3896	341	5	school	school	NOUN
ajfa-3896	341	6	of	of	ADP
ajfa-3896	341	7	government	government	NOUN
ajfa-3896	341	8	.	.	PUNCT
ajfa-3896	342	1	dechow	dechow	ADJ
ajfa-3896	342	2	,	,	PUNCT
ajfa-3896	342	3	p.	p.	NOUN
ajfa-3896	342	4	m.	m.	NOUN
ajfa-3896	342	5	,	,	PUNCT
ajfa-3896	342	6	hutton	hutton	PROPN
ajfa-3896	342	7	,	,	PUNCT
ajfa-3896	342	8	a.	a.	PROPN
ajfa-3896	342	9	p.	p.	PROPN
ajfa-3896	342	10	,	,	PUNCT
ajfa-3896	342	11	kim	kim	PROPN
ajfa-3896	342	12	,	,	PUNCT
ajfa-3896	342	13	j.	j.	PROPN
ajfa-3896	342	14	h.	h.	PROPN
ajfa-3896	342	15	,	,	PUNCT
ajfa-3896	342	16	&	&	CCONJ
ajfa-3896	342	17	sloan	sloan	PROPN
ajfa-3896	342	18	,	,	PUNCT
ajfa-3896	342	19	r.	r.	PROPN
ajfa-3896	342	20	g.	g.	PROPN
ajfa-3896	342	21	(	(	PUNCT
ajfa-3896	342	22	2011	2011	NUM
ajfa-3896	342	23	)	)	PUNCT
ajfa-3896	342	24	.	.	PUNCT
ajfa-3896	343	1	detecting	detect	VERB
ajfa-3896	343	2	earnings	earning	NOUN
ajfa-3896	343	3	management	management	NOUN
ajfa-3896	343	4	:	:	PUNCT
ajfa-3896	343	5	a	a	DET
ajfa-3896	343	6	new	new	ADJ
ajfa-3896	343	7	approach	approach	NOUN
ajfa-3896	343	8	.	.	PUNCT
ajfa-3896	344	1	the	the	DET
ajfa-3896	344	2	haas	haas	PROPN
ajfa-3896	344	3	school	school	PROPN
ajfa-3896	344	4	of	of	ADP
ajfa-3896	344	5	business	business	PROPN
ajfa-3896	344	6	university	university	PROPN
ajfa-3896	344	7	of	of	ADP
ajfa-3896	344	8	california	california	PROPN
ajfa-3896	344	9	,	,	PUNCT
ajfa-3896	344	10	berkeley	berkeley	PROPN
ajfa-3896	344	11	,	,	PUNCT
ajfa-3896	344	12	ca	ca	PROPN
ajfa-3896	344	13	94705	94705	NUM
ajfa-3896	344	14	and	and	CCONJ
ajfa-3896	344	15	carroll	carroll	PROPN
ajfa-3896	344	16	school	school	PROPN
ajfa-3896	344	17	of	of	ADP
ajfa-3896	344	18	management	management	PROPN
ajfa-3896	344	19	boston	boston	PROPN
ajfa-3896	344	20	college	college	PROPN
ajfa-3896	344	21	.	.	PUNCT
ajfa-3896	345	1	government	government	NOUN
ajfa-3896	345	2	accountability	accountability	NOUN
ajfa-3896	345	3	office	office	NOUN
ajfa-3896	345	4	.	.	PUNCT
ajfa-3896	346	1	(	(	PUNCT
ajfa-3896	346	2	2011	2011	NUM
ajfa-3896	346	3	)	)	PUNCT
ajfa-3896	346	4	.	.	PUNCT
ajfa-3896	347	1	debt	debt	NOUN
ajfa-3896	347	2	limit	limit	NOUN
ajfa-3896	347	3	:	:	PUNCT
ajfa-3896	347	4	delay	delay	NOUN
ajfa-3896	347	5	creates	create	VERB
ajfa-3896	347	6	debt	debt	NOUN
ajfa-3896	347	7	management	management	NOUN
ajfa-3896	347	8	challenges	challenge	NOUN
ajfa-3896	347	9	and	and	CCONJ
ajfa-3896	347	10	increase	increase	VERB
ajfa-3896	347	11	uncertainty	uncertainty	NOUN
ajfa-3896	347	12	in	in	ADP
ajfa-3896	347	13	the	the	DET
ajfa-3896	347	14	treasury	treasury	NOUN
ajfa-3896	347	15	market	market	NOUN
ajfa-3896	347	16	.	.	PUNCT
ajfa-3896	348	1	http:/www.gao.gov	http:/www.gao.gov	NOUN
ajfa-3896	348	2	/	/	SYM
ajfa-3896	348	3	products	product	NOUN
ajfa-3896	348	4	/	/	SYM
ajfa-3896	348	5	gao-11	gao-11	NOUN
ajfa-3896	348	6	-	-	PUNCT
ajfa-3896	348	7	203	203	NUM
ajfa-3896	348	8	.	.	PUNCT
ajfa-3896	348	9	greenburg	greenburg	PROPN
ajfa-3896	348	10	,	,	PUNCT
ajfa-3896	348	11	r.	r.	PROPN
ajfa-3896	348	12	,	,	PUNCT
ajfa-3896	348	13	johnson	johnson	PROPN
ajfa-3896	348	14	,	,	PUNCT
ajfa-3896	348	15	g.	g.	PROPN
ajfa-3896	348	16	,	,	PUNCT
ajfa-3896	348	17	&	&	CCONJ
ajfa-3896	348	18	ramesh	ramesh	PROPN
ajfa-3896	348	19	,	,	PUNCT
ajfa-3896	348	20	k.	k.	PROPN
ajfa-3896	348	21	(	(	PUNCT
ajfa-3896	348	22	1986	1986	NUM
ajfa-3896	348	23	)	)	PUNCT
ajfa-3896	348	24	.	.	PUNCT
ajfa-3896	349	1	earnings	earning	NOUN
ajfa-3896	349	2	versus	versus	ADP
ajfa-3896	349	3	cash	cash	NOUN
ajfa-3896	349	4	flows	flow	NOUN
ajfa-3896	349	5	as	as	ADP
ajfa-3896	349	6	a	a	DET
ajfa-3896	349	7	predictor	predictor	NOUN
ajfa-3896	349	8	of	of	ADP
ajfa-3896	349	9	future	future	ADJ
ajfa-3896	349	10	cash	cash	NOUN
ajfa-3896	349	11	flow	flow	NOUN
ajfa-3896	349	12	measures	measure	NOUN
ajfa-3896	349	13	.	.	PUNCT
ajfa-3896	350	1	journal	journal	NOUN
ajfa-3896	350	2	of	of	ADP
ajfa-3896	350	3	accounting	accounting	NOUN
ajfa-3896	350	4	,	,	PUNCT
ajfa-3896	350	5	auditing	auditing	NOUN
ajfa-3896	350	6	&	&	CCONJ
ajfa-3896	350	7	finance	finance	NOUN
ajfa-3896	350	8	,	,	PUNCT
ajfa-3896	350	9	1(4	1(4	NUM
ajfa-3896	350	10	)	)	PUNCT
ajfa-3896	350	11	,	,	PUNCT
ajfa-3896	350	12	266	266	NUM
ajfa-3896	350	13	-	-	SYM
ajfa-3896	350	14	277	277	NUM
ajfa-3896	350	15	.	.	PUNCT
ajfa-3896	351	1	jeroen	jeroen	PROPN
ajfa-3896	351	2	c.j.m	c.j.m	PROPN
ajfa-3896	351	3	.	.	PUNCT
ajfa-3896	352	1	van	van	PROPN
ajfa-3896	352	2	den	den	PROPN
ajfa-3896	352	3	bergh	bergh	PROPN
ajfa-3896	352	4	.	.	PUNCT
ajfa-3896	353	1	(	(	PUNCT
ajfa-3896	353	2	2009	2009	NUM
ajfa-3896	353	3	)	)	PUNCT
ajfa-3896	353	4	.	.	PUNCT
ajfa-3896	354	1	the	the	DET
ajfa-3896	354	2	gdp	gdp	NOUN
ajfa-3896	354	3	paradox	paradox	NOUN
ajfa-3896	354	4	.	.	PUNCT
ajfa-3896	355	1	journal	journal	NOUN
ajfa-3896	355	2	of	of	ADP
ajfa-3896	355	3	economic	economic	ADJ
ajfa-3896	355	4	psychology	psychology	NOUN
ajfa-3896	355	5	,	,	PUNCT
ajfa-3896	355	6	30	30	NUM
ajfa-3896	355	7	,	,	PUNCT
ajfa-3896	355	8	117–135	117–135	NUM
ajfa-3896	355	9	.	.	PUNCT
ajfa-3896	356	1	http://dx.doi.org/10.1016/j.joep.2008.12.001	http://dx.doi.org/10.1016/j.joep.2008.12.001	PROPN
ajfa-3896	356	2	jordan	jordan	PROPN
ajfa-3896	356	3	,	,	PUNCT
ajfa-3896	356	4	c.	c.	PROPN
ajfa-3896	356	5	e.	e.	PROPN
ajfa-3896	356	6	,	,	PUNCT
ajfa-3896	356	7	waldron	waldron	PROPN
ajfa-3896	356	8	,	,	PUNCT
ajfa-3896	356	9	m.	m.	NOUN
ajfa-3896	356	10	a.	a.	PROPN
ajfa-3896	356	11	,	,	PUNCT
ajfa-3896	356	12	&	&	CCONJ
ajfa-3896	356	13	clark	clark	PROPN
ajfa-3896	356	14	,	,	PUNCT
ajfa-3896	356	15	s.	s.	PROPN
ajfa-3896	356	16	j.	j.	PROPN
ajfa-3896	356	17	(	(	PUNCT
ajfa-3896	356	18	2007	2007	NUM
ajfa-3896	356	19	)	)	PUNCT
ajfa-3896	356	20	.	.	PUNCT
ajfa-3896	357	1	an	an	DET
ajfa-3896	357	2	analysis	analysis	NOUN
ajfa-3896	357	3	of	of	ADP
ajfa-3896	357	4	the	the	DET
ajfa-3896	357	5	comparative	comparative	ADJ
ajfa-3896	357	6	predictive	predictive	ADJ
ajfa-3896	357	7	abilities	ability	NOUN
ajfa-3896	357	8	of	of	ADP
ajfa-3896	357	9	operating	operate	VERB
ajfa-3896	357	10	cash	cash	NOUN
ajfa-3896	357	11	flows	flow	NOUN
ajfa-3896	357	12	,	,	PUNCT
ajfa-3896	357	13	earnings	earning	NOUN
ajfa-3896	357	14	,	,	PUNCT
ajfa-3896	357	15	and	and	CCONJ
ajfa-3896	357	16	sales	sale	NOUN
ajfa-3896	357	17	.	.	PUNCT
ajfa-3896	358	1	the	the	DET
ajfa-3896	358	2	journal	journal	NOUN
ajfa-3896	358	3	of	of	ADP
ajfa-3896	358	4	applied	apply	VERB
ajfa-3896	358	5	business	business	NOUN
ajfa-3896	358	6	research	research	NOUN
ajfa-3896	358	7	,	,	PUNCT
ajfa-3896	358	8	23(3	23(3	NUM
ajfa-3896	358	9	)	)	PUNCT
ajfa-3896	358	10	.	.	PUNCT
ajfa-3896	359	1	kalyan	kalyan	ADJ
ajfa-3896	359	2	city	city	PROPN
ajfa-3896	359	3	life	life	NOUN
ajfa-3896	359	4	archive	archive	NOUN
ajfa-3896	359	5	.	.	PUNCT
ajfa-3896	360	1	(	(	PUNCT
ajfa-3896	360	2	2012	2012	NUM
ajfa-3896	360	3	)	)	PUNCT
ajfa-3896	360	4	.	.	PUNCT
ajfa-3896	361	1	research	research	NOUN
ajfa-3896	361	2	by	by	ADP
ajfa-3896	361	3	manoj	manoj	PROPN
ajfa-3896	361	4	patil	patil	PROPN
ajfa-3896	361	5	.	.	PUNCT
ajfa-3896	362	1	updated	update	VERB
ajfa-3896	362	2	maintained	maintain	VERB
ajfa-3896	362	3	by	by	ADP
ajfa-3896	362	4	gaurav	gaurav	PROPN
ajfa-3896	362	5	akrani	akrani	PROPN
ajfa-3896	362	6	,	,	PUNCT
ajfa-3896	362	7	seo	seo	NOUN
ajfa-3896	362	8	and	and	CCONJ
ajfa-3896	362	9	redesigned	redesign	VERB
ajfa-3896	362	10	bybhuvan	bybhuvan	NOUN
ajfa-3896	362	11	shah	shah	NOUN
ajfa-3896	362	12	.	.	PUNCT
ajfa-3896	363	1	lorek	lorek	PROPN
ajfa-3896	363	2	,	,	PUNCT
ajfa-3896	363	3	k.	k.	PROPN
ajfa-3896	363	4	,	,	PUNCT
ajfa-3896	363	5	&	&	CCONJ
ajfa-3896	363	6	willinger	willinger	NOUN
ajfa-3896	363	7	,	,	PUNCT
ajfa-3896	363	8	g.	g.	PROPN
ajfa-3896	363	9	(	(	PUNCT
ajfa-3896	363	10	1996	1996	NUM
ajfa-3896	363	11	)	)	PUNCT
ajfa-3896	363	12	.	.	PUNCT
ajfa-3896	364	1	a	a	DET
ajfa-3896	364	2	multivariate	multivariate	NOUN
ajfa-3896	364	3	time	time	NOUN
ajfa-3896	364	4	-	-	PUNCT
ajfa-3896	364	5	series	series	NOUN
ajfa-3896	364	6	prediction	prediction	NOUN
ajfa-3896	364	7	model	model	NOUN
ajfa-3896	364	8	for	for	ADP
ajfa-3896	364	9	cash	cash	NOUN
ajfa-3896	364	10	flow	flow	NOUN
ajfa-3896	364	11	data	datum	NOUN
ajfa-3896	364	12	.	.	PUNCT
ajfa-3896	365	1	the	the	DET
ajfa-3896	365	2	accounting	accounting	NOUN
ajfa-3896	365	3	review	review	NOUN
ajfa-3896	365	4	,	,	PUNCT
ajfa-3896	365	5	71(1	71(1	NUM
ajfa-3896	365	6	)	)	PUNCT
ajfa-3896	365	7	,	,	PUNCT
ajfa-3896	365	8	81	81	NUM
ajfa-3896	365	9	-	-	SYM
ajfa-3896	365	10	101	101	NUM
ajfa-3896	365	11	.	.	PUNCT
ajfa-3896	366	1	louise	louise	PROPN
ajfa-3896	366	2	r.	r.	PROPN
ajfa-3896	366	3	(	(	PUNCT
ajfa-3896	366	4	2011	2011	NUM
ajfa-3896	366	5	)	)	PUNCT
ajfa-3896	366	6	.	.	PUNCT
ajfa-3896	367	1	public	public	ADJ
ajfa-3896	367	2	sector	sector	NOUN
ajfa-3896	367	3	performance	performance	NOUN
ajfa-3896	367	4	:	:	PUNCT
ajfa-3896	367	5	a	a	DET
ajfa-3896	367	6	global	global	ADJ
ajfa-3896	367	7	perspective	perspective	PROPN
ajfa-3896	367	8	chartered	chartered	PROPN
ajfa-3896	367	9	institute	institute	PROPN
ajfa-3896	367	10	of	of	ADP
ajfa-3896	367	11	management	management	NOUN
ajfa-3896	367	12	accountants	accountant	NOUN
ajfa-3896	367	13	.	.	PUNCT
ajfa-3896	368	1	lukas	lukas	PROPN
ajfa-3896	368	2	s.	s.	PROPN
ajfa-3896	368	3	,	,	PUNCT
ajfa-3896	368	4	&	&	CCONJ
ajfa-3896	368	5	john	john	PROPN
ajfa-3896	368	6	p.	p.	PROPN
ajfa-3896	368	7	s.	s.	PROPN
ajfa-3896	368	8	(	(	PUNCT
ajfa-3896	368	9	2009	2009	NUM
ajfa-3896	368	10	)	)	PUNCT
ajfa-3896	368	11	.	.	PUNCT
ajfa-3896	369	1	defining	define	VERB
ajfa-3896	369	2	performance	performance	NOUN
ajfa-3896	369	3	in	in	ADP
ajfa-3896	369	4	public	public	ADJ
ajfa-3896	369	5	management	management	NOUN
ajfa-3896	369	6	variations	variation	NOUN
ajfa-3896	369	7	over	over	ADP
ajfa-3896	369	8	time	time	NOUN
ajfa-3896	369	9	and	and	CCONJ
ajfa-3896	369	10	space	space	NOUN
ajfa-3896	369	11	.	.	PUNCT
ajfa-3896	370	1	paper	paper	NOUN
ajfa-3896	370	2	for	for	ADP
ajfa-3896	370	3	irspm	irspm	PROPN
ajfa-3896	370	4	xxiii	xxiii	PROPN
ajfa-3896	370	5	,	,	PUNCT
ajfa-3896	370	6	copenhagen	copenhagen	PROPN
ajfa-3896	370	7	,	,	PUNCT
ajfa-3896	370	8	6	6	NUM
ajfa-3896	370	9	–	–	SYM
ajfa-3896	370	10	8	8	NUM
ajfa-3896	370	11	april	april	PROPN
ajfa-3896	370	12	2009	2009	NUM
ajfa-3896	370	13	.	.	PUNCT
ajfa-3896	371	1	mackay	mackay	PROPN
ajfa-3896	371	2	,	,	PUNCT
ajfa-3896	371	3	k.	k.	PROPN
ajfa-3896	371	4	(	(	PUNCT
ajfa-3896	371	5	1998	1998	NUM
ajfa-3896	371	6	)	)	PUNCT
ajfa-3896	371	7	.	.	PUNCT
ajfa-3896	372	1	public	public	ADJ
ajfa-3896	372	2	sector	sector	NOUN
ajfa-3896	372	3	performance	performance	NOUN
ajfa-3896	372	4	—	—	PUNCT
ajfa-3896	372	5	the	the	DET
ajfa-3896	372	6	critical	critical	ADJ
ajfa-3896	372	7	role	role	NOUN
ajfa-3896	372	8	of	of	ADP
ajfa-3896	372	9	evaluation	evaluation	NOUN
ajfa-3896	372	10	.	.	PUNCT
ajfa-3896	373	1	world	world	PROPN
ajfa-3896	373	2	bank	bank	PROPN
ajfa-3896	373	3	operations	operations	PROPN
ajfa-3896	373	4	evaluation	evaluation	NOUN
ajfa-3896	373	5	department	department	NOUN
ajfa-3896	373	6	evaluation	evaluation	NOUN
ajfa-3896	373	7	capacity	capacity	NOUN
ajfa-3896	373	8	development	development	NOUN
ajfa-3896	373	9	.	.	PUNCT
ajfa-3896	374	1	mayhew	mayhew	PROPN
ajfa-3896	374	2	,	,	PUNCT
ajfa-3896	374	3	s.	s.	PROPN
ajfa-3896	374	4	(	(	PUNCT
ajfa-3896	374	5	2009	2009	NUM
ajfa-3896	374	6	)	)	PUNCT
ajfa-3896	374	7	.	.	PUNCT
ajfa-3896	375	1	oxford	oxford	PROPN
ajfa-3896	375	2	dictionary	dictionary	NOUN
ajfa-3896	375	3	of	of	ADP
ajfa-3896	375	4	geography	geography	NOUN
ajfa-3896	375	5	.	.	PUNCT
ajfa-3896	376	1	oxford	oxford	PROPN
ajfa-3896	376	2	university	university	PROPN
ajfa-3896	376	3	press	press	PROPN
ajfa-3896	376	4	mcbeth	mcbeth	PROPN
ajfa-3896	376	5	,	,	PUNCT
ajfa-3896	376	6	k.	k.	PROPN
ajfa-3896	376	7	(	(	PUNCT
ajfa-3896	376	8	1993	1993	NUM
ajfa-3896	376	9	)	)	PUNCT
ajfa-3896	376	10	.	.	PUNCT
ajfa-3896	377	1	forecasting	forecast	VERB
ajfa-3896	377	2	operating	operate	VERB
ajfa-3896	377	3	cash	cash	NOUN
ajfa-3896	377	4	flow	flow	NOUN
ajfa-3896	377	5	:	:	PUNCT
ajfa-3896	377	6	evidence	evidence	NOUN
ajfa-3896	377	7	on	on	ADP
ajfa-3896	377	8	the	the	DET
ajfa-3896	377	9	comparative	comparative	ADJ
ajfa-3896	377	10	predictive	predictive	ADJ
ajfa-3896	377	11	abilities	ability	NOUN
ajfa-3896	377	12	of	of	ADP
ajfa-3896	377	13	net	net	ADJ
ajfa-3896	377	14	income	income	NOUN
ajfa-3896	377	15	and	and	CCONJ
ajfa-3896	377	16	operating	operate	VERB
ajfa-3896	377	17	cash	cash	NOUN
ajfa-3896	377	18	flow	flow	NOUN
ajfa-3896	377	19	from	from	ADP
ajfa-3896	377	20	actual	actual	ADJ
ajfa-3896	377	21	cash	cash	NOUN
ajfa-3896	377	22	flow	flow	NOUN
ajfa-3896	377	23	data	datum	NOUN
ajfa-3896	377	24	.	.	PUNCT
ajfa-3896	378	1	the	the	DET
ajfa-3896	378	2	mid	mid	ADJ
ajfa-3896	378	3	-	-	PROPN
ajfa-3896	378	4	atlantic	atlantic	ADJ
ajfa-3896	378	5	journal	journal	NOUN
ajfa-3896	378	6	of	of	ADP
ajfa-3896	378	7	business	business	NOUN
ajfa-3896	378	8	,	,	PUNCT
ajfa-3896	378	9	29(2	29(2	NUM
ajfa-3896	378	10	)	)	PUNCT
ajfa-3896	378	11	,	,	PUNCT
ajfa-3896	378	12	173	173	NUM
ajfa-3896	378	13	-	-	SYM
ajfa-3896	378	14	187	187	NUM
ajfa-3896	378	15	.	.	PUNCT
ajfa-3896	378	16	messaoud	messaoud	PROPN
ajfa-3896	378	17	,	,	PUNCT
ajfa-3896	378	18	h.	h.	PROPN
ajfa-3896	378	19	(	(	PUNCT
ajfa-3896	378	20	1999	1999	NUM
ajfa-3896	378	21	)	)	PUNCT
ajfa-3896	378	22	.	.	PUNCT
ajfa-3896	379	1	statistics	statistic	NOUN
ajfa-3896	379	2	on	on	ADP
ajfa-3896	379	3	public	public	ADJ
ajfa-3896	379	4	sector	sector	NOUN
ajfa-3896	379	5	employment	employment	NOUN
ajfa-3896	379	6	:	:	PUNCT
ajfa-3896	379	7	methodology	methodology	NOUN
ajfa-3896	379	8	,	,	PUNCT
ajfa-3896	379	9	structures	structure	NOUN
ajfa-3896	379	10	and	and	CCONJ
ajfa-3896	379	11	trends	trend	NOUN
ajfa-3896	379	12	.	.	PUNCT
ajfa-3896	380	1	bureau	bureau	PROPN
ajfa-3896	380	2	of	of	ADP
ajfa-3896	380	3	statistics	statistics	PROPN
ajfa-3896	380	4	,	,	PUNCT
ajfa-3896	380	5	ilo	ilo	PROPN
ajfa-3896	380	6	geneva	geneva	PROPN
ajfa-3896	380	7	working	working	PROPN
ajfa-3896	380	8	paper	paper	PROPN
ajfa-3896	380	9	sap2.85	sap2.85	PROPN
ajfa-3896	380	10	/	/	SYM
ajfa-3896	380	11	wp.144	wp.144	PROPN
ajfa-3896	380	12	.	.	PUNCT
ajfa-3896	380	13	murdoch	murdoch	PROPN
ajfa-3896	380	14	,	,	PUNCT
ajfa-3896	380	15	b.	b.	PROPN
ajfa-3896	380	16	,	,	PUNCT
ajfa-3896	380	17	&	&	CCONJ
ajfa-3896	380	18	krause	krause	PROPN
ajfa-3896	380	19	,	,	PUNCT
ajfa-3896	380	20	p.	p.	NOUN
ajfa-3896	380	21	(	(	PUNCT
ajfa-3896	380	22	1989	1989	NUM
ajfa-3896	380	23	)	)	PUNCT
ajfa-3896	380	24	.	.	PUNCT
ajfa-3896	381	1	an	an	DET
ajfa-3896	381	2	empirical	empirical	ADJ
ajfa-3896	381	3	investigation	investigation	NOUN
ajfa-3896	381	4	of	of	ADP
ajfa-3896	381	5	the	the	DET
ajfa-3896	381	6	predictive	predictive	ADJ
ajfa-3896	381	7	power	power	NOUN
ajfa-3896	381	8	of	of	ADP
ajfa-3896	381	9	accrual	accrual	ADJ
ajfa-3896	381	10	and	and	CCONJ
ajfa-3896	381	11	cash	cash	NOUN
ajfa-3896	381	12	flow	flow	NOUN
ajfa-3896	381	13	data	datum	NOUN
ajfa-3896	381	14	in	in	ADP
ajfa-3896	381	15	forecasting	forecast	VERB
ajfa-3896	381	16	operating	operate	VERB
ajfa-3896	381	17	cash	cash	NOUN
ajfa-3896	381	18	flow	flow	NOUN
ajfa-3896	381	19	.	.	PUNCT
ajfa-3896	382	1	akron	akron	NOUN
ajfa-3896	382	2	business	business	PROPN
ajfa-3896	382	3	and	and	CCONJ
ajfa-3896	382	4	economic	economic	ADJ
ajfa-3896	382	5	review	review	NOUN
ajfa-3896	382	6	,	,	PUNCT
ajfa-3896	382	7	20(3	20(3	NOUN
ajfa-3896	382	8	)	)	PUNCT
ajfa-3896	382	9	,	,	PUNCT
ajfa-3896	382	10	100	100	NUM
ajfa-3896	382	11	-	-	SYM
ajfa-3896	382	12	113	113	NUM
ajfa-3896	382	13	.	.	PUNCT
ajfa-3896	383	1	asian	asian	ADJ
ajfa-3896	383	2	journal	journal	PROPN
ajfa-3896	383	3	of	of	ADP
ajfa-3896	383	4	finance	finance	PROPN
ajfa-3896	383	5	&	&	CCONJ
ajfa-3896	383	6	accounting	accounting	PROPN
ajfa-3896	383	7	issn	issn	PROPN
ajfa-3896	383	8	1946	1946	NUM
ajfa-3896	383	9	-	-	PUNCT
ajfa-3896	383	10	052x	052x	NOUN
ajfa-3896	383	11	2013	2013	NUM
ajfa-3896	383	12	,	,	PUNCT
ajfa-3896	383	13	vol	vol	NOUN
ajfa-3896	383	14	.	.	PROPN
ajfa-3896	383	15	5	5	NUM
ajfa-3896	383	16	,	,	PUNCT
ajfa-3896	383	17	no	no	INTJ
ajfa-3896	383	18	.	.	NOUN
ajfa-3896	383	19	2	2	NUM
ajfa-3896	383	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-3896	383	21	46	46	NUM
ajfa-3896	383	22	natural	natural	ADJ
ajfa-3896	383	23	resources	resource	NOUN
ajfa-3896	383	24	management	management	NOUN
ajfa-3896	383	25	and	and	CCONJ
ajfa-3896	383	26	environment	environment	NOUN
ajfa-3896	383	27	department	department	NOUN
ajfa-3896	383	28	.	.	PUNCT
ajfa-3896	384	1	(	(	PUNCT
ajfa-3896	384	2	2003	2003	NUM
ajfa-3896	384	3	)	)	PUNCT
ajfa-3896	384	4	.	.	PUNCT
ajfa-3896	385	1	agricultural	agricultural	ADJ
ajfa-3896	385	2	extension	extension	NOUN
ajfa-3896	385	3	,	,	PUNCT
ajfa-3896	385	4	rural	rural	ADJ
ajfa-3896	385	5	development	development	NOUN
ajfa-3896	385	6	and	and	CCONJ
ajfa-3896	385	7	the	the	DET
ajfa-3896	385	8	food	food	NOUN
ajfa-3896	385	9	security	security	NOUN
ajfa-3896	385	10	:	:	PUNCT
ajfa-3896	385	11	public	public	ADJ
ajfa-3896	385	12	sector	sector	NOUN
ajfa-3896	385	13	agricultural	agricultural	ADJ
ajfa-3896	385	14	extension	extension	NOUN
ajfa-3896	385	15	challenge	challenge	NOUN
ajfa-3896	385	16	fao	fao	PROPN
ajfa-3896	385	17	corporate	corporate	ADJ
ajfa-3896	385	18	document	document	NOUN
ajfa-3896	385	19	repository	repository	NOUN
ajfa-3896	385	20	.	.	PUNCT
ajfa-3896	386	1	ndan	ndan	PROPN
ajfa-3896	386	2	j.	j.	PROPN
ajfa-3896	386	3	d.	d.	PROPN
ajfa-3896	386	4	(	(	PUNCT
ajfa-3896	386	5	2007	2007	NUM
ajfa-3896	386	6	)	)	PUNCT
ajfa-3896	386	7	.	.	PUNCT
ajfa-3896	387	1	public	public	ADJ
ajfa-3896	387	2	finance	finance	NOUN
ajfa-3896	387	3	:	:	PUNCT
ajfa-3896	387	4	a	a	DET
ajfa-3896	387	5	nigerian	nigerian	ADJ
ajfa-3896	387	6	perspective	perspective	NOUN
ajfa-3896	387	7	.	.	PUNCT
ajfa-3896	388	1	faith	faith	NOUN
ajfa-3896	388	2	printers	printer	NOUN
ajfa-3896	388	3	zaria	zaria	PROPN
ajfa-3896	388	4	.	.	PUNCT
ajfa-3896	389	1	neter	neter	PROPN
ajfa-3896	389	2	j.	j.	PROPN
ajfa-3896	389	3	,	,	PUNCT
ajfa-3896	389	4	&	&	CCONJ
ajfa-3896	389	5	w.	w.	PROPN
ajfa-3896	389	6	wasserman	wasserman	PROPN
ajfa-3896	389	7	,	,	PUNCT
ajfa-3896	389	8	w.	w.	PROPN
ajfa-3896	389	9	(	(	PUNCT
ajfa-3896	389	10	1974	1974	NUM
ajfa-3896	389	11	)	)	PUNCT
ajfa-3896	389	12	.	.	PUNCT
ajfa-3896	390	1	applied	apply	VERB
ajfa-3896	390	2	linear	linear	ADJ
ajfa-3896	390	3	statistical	statistical	ADJ
ajfa-3896	390	4	models	model	NOUN
ajfa-3896	390	5	,	,	PUNCT
ajfa-3896	390	6	richard	richard	PROPN
ajfa-3896	390	7	d.	d.	PROPN
ajfa-3896	390	8	irwin	irwin	PROPN
ajfa-3896	390	9	,	,	PUNCT
ajfa-3896	390	10	inc	inc	PROPN
ajfa-3896	390	11	.	.	PROPN
ajfa-3896	390	12	,	,	PUNCT
ajfa-3896	390	13	homewood	homewood	PROPN
ajfa-3896	390	14	,	,	PUNCT
ajfa-3896	390	15	illinois	illinois	PROPN
ajfa-3896	390	16	.	.	PUNCT
ajfa-3896	391	1	new	new	PROPN
ajfa-3896	391	2	zealand	zealand	PROPN
ajfa-3896	391	3	government	government	NOUN
ajfa-3896	391	4	.	.	PUNCT
ajfa-3896	392	1	(	(	PUNCT
ajfa-3896	392	2	2010	2010	NUM
ajfa-3896	392	3	)	)	PUNCT
ajfa-3896	392	4	.	.	PUNCT
ajfa-3896	393	1	public	public	ADJ
ajfa-3896	393	2	sector	sector	NOUN
ajfa-3896	393	3	communications	communication	NOUN
ajfa-3896	393	4	function	function	NOUN
ajfa-3896	393	5	.	.	PUNCT
ajfa-3896	394	1	ofem	ofem	PROPN
ajfa-3896	394	2	,	,	PUNCT
ajfa-3896	394	3	b.	b.	PROPN
ajfa-3896	394	4	i.	i.	PROPN
ajfa-3896	394	5	(	(	PUNCT
ajfa-3896	394	6	2012	2012	NUM
ajfa-3896	394	7	)	)	PUNCT
ajfa-3896	394	8	.	.	PUNCT
ajfa-3896	395	1	a	a	DET
ajfa-3896	395	2	review	review	NOUN
ajfa-3896	395	3	of	of	ADP
ajfa-3896	395	4	the	the	DET
ajfa-3896	395	5	criteria	criterion	NOUN
ajfa-3896	395	6	for	for	ADP
ajfa-3896	395	7	defining	define	VERB
ajfa-3896	395	8	urban	urban	ADJ
ajfa-3896	395	9	areas	area	NOUN
ajfa-3896	395	10	in	in	ADP
ajfa-3896	395	11	nigeria	nigeria	PROPN
ajfa-3896	395	12	.	.	PUNCT
ajfa-3896	396	1	©	©	PROPN
ajfa-3896	396	2	kamla	kamla	PROPN
ajfa-3896	396	3	-	-	PUNCT
ajfa-3896	396	4	raj	raj	PROPN
ajfa-3896	396	5	2012	2012	NUM
ajfa-3896	396	6	j	j	PROPN
ajfa-3896	396	7	hum	hum	PROPN
ajfa-3896	396	8	ecol	ecol	PROPN
ajfa-3896	396	9	,	,	PUNCT
ajfa-3896	396	10	37(3	37(3	NUM
ajfa-3896	396	11	):	):	PUNCT
ajfa-3896	396	12	167	167	NUM
ajfa-3896	396	13	-	-	SYM
ajfa-3896	396	14	171	171	NUM
ajfa-3896	396	15	(	(	PUNCT
ajfa-3896	396	16	2012	2012	NUM
ajfa-3896	396	17	)	)	PUNCT
ajfa-3896	396	18	department	department	NOUN
ajfa-3896	396	19	of	of	ADP
ajfa-3896	396	20	urban	urban	ADJ
ajfa-3896	396	21	and	and	CCONJ
ajfa-3896	396	22	regional	regional	ADJ
ajfa-3896	396	23	planning	planning	NOUN
ajfa-3896	396	24	,	,	PUNCT
ajfa-3896	396	25	university	university	NOUN
ajfa-3896	396	26	of	of	ADP
ajfa-3896	396	27	uyo	uyo	PROPN
ajfa-3896	396	28	,	,	PUNCT
ajfa-3896	396	29	uyo	uyo	PROPN
ajfa-3896	396	30	,	,	PUNCT
ajfa-3896	396	31	nigeria	nigeria	PROPN
ajfa-3896	396	32	e	e	NOUN
ajfa-3896	396	33	-	-	NOUN
ajfa-3896	396	34	mail	mail	NOUN
ajfa-3896	396	35	:	:	PUNCT
ajfa-3896	396	36	beulahikpi@yahoo.com	beulahikpi@yahoo.com	X
ajfa-3896	396	37	.	.	PUNCT
ajfa-3896	397	1	pricewaterhouse	pricewaterhouse	NOUN
ajfa-3896	397	2	coopers	cooper	NOUN
ajfa-3896	397	3	.	.	PUNCT
ajfa-3896	398	1	(	(	PUNCT
ajfa-3896	398	2	2008	2008	NUM
ajfa-3896	398	3	)	)	PUNCT
ajfa-3896	398	4	.	.	PUNCT
ajfa-3896	399	1	how	how	SCONJ
ajfa-3896	399	2	principles	principle	NOUN
ajfa-3896	399	3	-	-	PUNCT
ajfa-3896	399	4	based	base	VERB
ajfa-3896	399	5	risk	risk	NOUN
ajfa-3896	399	6	assessment	assessment	NOUN
ajfa-3896	399	7	enables	enable	VERB
ajfa-3896	399	8	organizations	organization	NOUN
ajfa-3896	399	9	to	to	PART
ajfa-3896	399	10	take	take	VERB
ajfa-3896	399	11	the	the	DET
ajfa-3896	399	12	right	right	ADJ
ajfa-3896	399	13	risks	risk	NOUN
ajfa-3896	399	14	,	,	PUNCT
ajfa-3896	399	15	a	a	DET
ajfa-3896	399	16	practical	practical	ADJ
ajfa-3896	399	17	guide	guide	NOUN
ajfa-3896	399	18	to	to	PART
ajfa-3896	399	19	risk	risk	VERB
ajfa-3896	399	20	assessment	assessment	NOUN
ajfa-3896	399	21	.	.	PUNCT
ajfa-3896	400	1	sahaj	sahaj	PROPN
ajfa-3896	400	2	,	,	PUNCT
ajfa-3896	400	3	i.	i.	PROPN
ajfa-3896	400	4	j.	j.	PROPN
ajfa-3896	400	5	(	(	PUNCT
ajfa-3896	400	6	2001	2001	NUM
ajfa-3896	400	7	)	)	PUNCT
ajfa-3896	400	8	.	.	PUNCT
ajfa-3896	401	1	public	public	ADJ
ajfa-3896	401	2	sector	sector	NOUN
ajfa-3896	401	3	budgetary	budgetary	ADJ
ajfa-3896	401	4	performance	performance	NOUN
ajfa-3896	401	5	results	result	NOUN
ajfa-3896	401	6	of	of	ADP
ajfa-3896	401	7	the	the	DET
ajfa-3896	401	8	slovak	slovak	ADJ
ajfa-3896	401	9	republic	republic	NOUN
ajfa-3896	401	10	for	for	ADP
ajfa-3896	401	11	the	the	DET
ajfa-3896	401	12	year	year	NOUN
ajfa-3896	401	13	2001	2001	NUM
ajfa-3896	401	14	.	.	PUNCT
ajfa-3896	402	1	national	national	PROPN
ajfa-3896	402	2	bank	bank	PROPN
ajfa-3896	402	3	of	of	ADP
ajfa-3896	402	4	slovakia	slovakia	PROPN
ajfa-3896	402	5	.	.	PUNCT
ajfa-3896	403	1	sheriffdeen	sheriffdeen	PROPN
ajfa-3896	403	2	a.	a.	PROPN
ajfa-3896	403	3	t.	t.	PROPN
ajfa-3896	403	4	(	(	PUNCT
ajfa-3896	403	5	2012	2012	NUM
ajfa-3896	403	6	)	)	PUNCT
ajfa-3896	403	7	.	.	PUNCT
ajfa-3896	404	1	the	the	DET
ajfa-3896	404	2	nigerian	nigerian	ADJ
ajfa-3896	404	3	2012	2012	NUM
ajfa-3896	404	4	budget	budget	NOUN
ajfa-3896	404	5	:	:	PUNCT
ajfa-3896	404	6	a	a	DET
ajfa-3896	404	7	critical	critical	ADJ
ajfa-3896	404	8	appraisal	appraisal	NOUN
ajfa-3896	404	9	.	.	PUNCT
ajfa-3896	405	1	department	department	NOUN
ajfa-3896	405	2	of	of	ADP
ajfa-3896	405	3	economics	economic	NOUN
ajfa-3896	405	4	,	,	PUNCT
ajfa-3896	405	5	banking	banking	NOUN
ajfa-3896	405	6	and	and	CCONJ
ajfa-3896	405	7	finance	finance	NOUN
ajfa-3896	405	8	,	,	PUNCT
ajfa-3896	405	9	babcock	babcock	PROPN
ajfa-3896	405	10	university	university	PROPN
ajfa-3896	405	11	,	,	PUNCT
ajfa-3896	405	12	ogun	ogun	PROPN
ajfa-3896	405	13	,	,	PUNCT
ajfa-3896	405	14	nigeria	nigeria	PROPN
ajfa-3896	405	15	.	.	PUNCT
ajfa-3896	406	1	central	central	PROPN
ajfa-3896	406	2	bank	bank	PROPN
ajfa-3896	406	3	of	of	ADP
ajfa-3896	406	4	nigeria	nigeria	PROPN
ajfa-3896	406	5	statistical	statistical	ADJ
ajfa-3896	406	6	bulletin	bulletin	NOUN
ajfa-3896	406	7	.	.	PUNCT
ajfa-3896	407	1	silva	silva	PROPN
ajfa-3896	407	2	,	,	PUNCT
ajfa-3896	407	3	l.	l.	PROPN
ajfa-3896	407	4	m.	m.	PROPN
ajfa-3896	407	5	d.	d.	PROPN
ajfa-3896	407	6	,	,	PUNCT
ajfa-3896	407	7	&	&	CCONJ
ajfa-3896	407	8	jayamaha	jayamaha	PROPN
ajfa-3896	407	9	,	,	PUNCT
ajfa-3896	407	10	a.	a.	NOUN
ajfa-3896	407	11	(	(	PUNCT
ajfa-3896	407	12	2012	2012	NUM
ajfa-3896	407	13	)	)	PUNCT
ajfa-3896	407	14	.	.	PUNCT
ajfa-3896	408	1	budgetary	budgetary	ADJ
ajfa-3896	408	2	process	process	NOUN
ajfa-3896	408	3	and	and	CCONJ
ajfa-3896	408	4	organizational	organizational	ADJ
ajfa-3896	408	5	performance	performance	NOUN
ajfa-3896	408	6	of	of	ADP
ajfa-3896	408	7	apparel	apparel	NOUN
ajfa-3896	408	8	industry	industry	NOUN
ajfa-3896	408	9	in	in	ADP
ajfa-3896	408	10	sri	sri	PROPN
ajfa-3896	408	11	lanka	lanka	PROPN
ajfa-3896	408	12	.	.	PUNCT
ajfa-3896	409	1	journal	journal	PROPN
ajfa-3896	409	2	of	of	ADP
ajfa-3896	409	3	emerging	emerge	VERB
ajfa-3896	409	4	trends	trend	NOUN
ajfa-3896	409	5	in	in	ADP
ajfa-3896	409	6	economics	economic	NOUN
ajfa-3896	409	7	and	and	CCONJ
ajfa-3896	409	8	management	management	NOUN
ajfa-3896	409	9	sciences	sciences	PROPN
ajfa-3896	409	10	(	(	PUNCT
ajfa-3896	409	11	jetem	jetem	PROPN
ajfa-3896	409	12	)	)	PUNCT
ajfa-3896	409	13	3(4	3(4	NUM
ajfa-3896	409	14	)	)	PUNCT
ajfa-3896	409	15	,	,	PUNCT
ajfa-3896	409	16	354	354	NUM
ajfa-3896	409	17	-	-	SYM
ajfa-3896	409	18	360	360	NUM
ajfa-3896	409	19	the	the	DET
ajfa-3896	409	20	institute	institute	NOUN
ajfa-3896	409	21	of	of	ADP
ajfa-3896	409	22	public	public	PROPN
ajfa-3896	409	23	administration	administration	PROPN
ajfa-3896	409	24	of	of	ADP
ajfa-3896	409	25	canada	canada	PROPN
ajfa-3896	409	26	(	(	PUNCT
ajfa-3896	409	27	ipac	ipac	PROPN
ajfa-3896	409	28	):	):	PUNCT
ajfa-3896	409	29	performance	performance	NOUN
ajfa-3896	409	30	measurement	measurement	NOUN
ajfa-3896	409	31	.	.	PUNCT
ajfa-3896	410	1	leadership	leadership	NOUN
ajfa-3896	410	2	matters	matter	VERB
ajfa-3896	410	3	topical	topical	ADJ
ajfa-3896	410	4	briefs	brief	NOUN
ajfa-3896	410	5	.	.	PUNCT
ajfa-3896	411	1	the	the	DET
ajfa-3896	411	2	organisation	organisation	NOUN
ajfa-3896	411	3	for	for	ADP
ajfa-3896	411	4	economic	economic	ADJ
ajfa-3896	411	5	co	co	NOUN
ajfa-3896	411	6	-	-	NOUN
ajfa-3896	411	7	operation	operation	NOUN
ajfa-3896	411	8	and	and	CCONJ
ajfa-3896	411	9	development	development	NOUN
ajfa-3896	411	10	(	(	PUNCT
ajfa-3896	411	11	oecd	oecd	PROPN
ajfa-3896	411	12	:	:	PUNCT
ajfa-3896	411	13	government	government	NOUN
ajfa-3896	411	14	at	at	ADP
ajfa-3896	411	15	a	a	DET
ajfa-3896	411	16	glance	glance	NOUN
ajfa-3896	411	17	2011	2011	NUM
ajfa-3896	411	18	,	,	PUNCT
ajfa-3896	411	19	oecd	oecd	PROPN
ajfa-3896	411	20	.	.	PUNCT
ajfa-3896	412	1	us	us	PROPN
ajfa-3896	412	2	department	department	PROPN
ajfa-3896	412	3	of	of	ADP
ajfa-3896	412	4	the	the	DET
ajfa-3896	412	5	treasury	treasury	NOUN
ajfa-3896	412	6	.	.	PUNCT
ajfa-3896	413	1	(	(	PUNCT
ajfa-3896	413	2	2011	2011	NUM
ajfa-3896	413	3	)	)	PUNCT
ajfa-3896	413	4	.	.	PUNCT
ajfa-3896	414	1	get	get	VERB
ajfa-3896	414	2	the	the	DET
ajfa-3896	414	3	facts	fact	NOUN
ajfa-3896	414	4	:	:	PUNCT
ajfa-3896	414	5	raising	raise	VERB
ajfa-3896	414	6	the	the	DET
ajfa-3896	414	7	debt	debt	NOUN
ajfa-3896	414	8	limit	limit	NOUN
ajfa-3896	414	9	.	.	PUNCT
ajfa-3896	415	1	retrieved	retrieve	VERB
ajfa-3896	415	2	from	from	ADP
ajfa-3896	415	3	http://www.treasury.gov/press-centre/news/pages/debt-limit.aspx	http://www.treasury.gov/press-centre/news/pages/debt-limit.aspx	NOUN