id	sid	tid	token	lemma	pos
ajfa-7033	1	1	microsoft	microsoft	PROPN
ajfa-7033	1	2	word	word	NOUN
ajfa-7033	1	3	7033	7033	NUM
ajfa-7033	1	4	-	-	SYM
ajfa-7033	1	5	24961	24961	NUM
ajfa-7033	1	6	-	-	PUNCT
ajfa-7033	1	7	3	3	NUM
ajfa-7033	1	8	-	-	PUNCT
ajfa-7033	1	9	sm	sm	NOUN
ajfa-7033	1	10	-	-	PUNCT
ajfa-7033	1	11	writer2	writer2	VERB
ajfa-7033	1	12	-	-	ADJ
ajfa-7033	1	13	new	new	ADJ
ajfa-7033	1	14	asian	asian	ADJ
ajfa-7033	1	15	journal	journal	NOUN
ajfa-7033	1	16	of	of	ADP
ajfa-7033	1	17	finance	finance	PROPN
ajfa-7033	1	18	&	&	CCONJ
ajfa-7033	1	19	accounting	accounting	PROPN
ajfa-7033	1	20	issn	issn	PROPN
ajfa-7033	1	21	1946	1946	NUM
ajfa-7033	1	22	-	-	PUNCT
ajfa-7033	1	23	052x	052x	NOUN
ajfa-7033	1	24	2015	2015	NUM
ajfa-7033	1	25	,	,	PUNCT
ajfa-7033	1	26	vol	vol	NOUN
ajfa-7033	1	27	.	.	PROPN
ajfa-7033	1	28	7	7	NUM
ajfa-7033	1	29	,	,	PUNCT
ajfa-7033	1	30	no	no	INTJ
ajfa-7033	1	31	.	.	NOUN
ajfa-7033	1	32	1	1	NUM
ajfa-7033	1	33	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-7033	1	34	117	117	NUM
ajfa-7033	1	35	material	material	NOUN
ajfa-7033	1	36	flow	flow	NOUN
ajfa-7033	1	37	cost	cost	NOUN
ajfa-7033	1	38	accounting	accounting	NOUN
ajfa-7033	1	39	system	system	NOUN
ajfa-7033	1	40	for	for	ADP
ajfa-7033	1	41	decision	decision	NOUN
ajfa-7033	1	42	making	making	NOUN
ajfa-7033	1	43	:	:	PUNCT
ajfa-7033	1	44	the	the	DET
ajfa-7033	1	45	case	case	NOUN
ajfa-7033	1	46	of	of	ADP
ajfa-7033	1	47	taiwan	taiwan	PROPN
ajfa-7033	1	48	sme	sme	PROPN
ajfa-7033	1	49	in	in	ADP
ajfa-7033	1	50	the	the	DET
ajfa-7033	1	51	metal	metal	NOUN
ajfa-7033	1	52	processing	processing	NOUN
ajfa-7033	1	53	industry	industry	NOUN
ajfa-7033	1	54	shen	shen	PROPN
ajfa-7033	1	55	-	-	PUNCT
ajfa-7033	1	56	ho	ho	PROPN
ajfa-7033	1	57	chang	chang	PROPN
ajfa-7033	1	58	department	department	PROPN
ajfa-7033	1	59	of	of	ADP
ajfa-7033	1	60	accounting	accounting	NOUN
ajfa-7033	1	61	and	and	CCONJ
ajfa-7033	1	62	centre	centre	NOUN
ajfa-7033	1	63	for	for	ADP
ajfa-7033	1	64	environmental	environmental	ADJ
ajfa-7033	1	65	accounting	accounting	NOUN
ajfa-7033	1	66	research	research	NOUN
ajfa-7033	1	67	,	,	PUNCT
ajfa-7033	1	68	feng	feng	PROPN
ajfa-7033	1	69	chia	chia	PROPN
ajfa-7033	1	70	university	university	PROPN
ajfa-7033	1	71	no	no	INTJ
ajfa-7033	1	72	.	.	PROPN
ajfa-7033	1	73	100	100	NUM
ajfa-7033	1	74	,	,	PUNCT
ajfa-7033	1	75	wenhwa	wenhwa	PROPN
ajfa-7033	1	76	rd	rd	PROPN
ajfa-7033	1	77	.	.	PROPN
ajfa-7033	1	78	,	,	PUNCT
ajfa-7033	1	79	seatwen	seatwen	PROPN
ajfa-7033	1	80	,	,	PUNCT
ajfa-7033	1	81	taichung	taichung	PROPN
ajfa-7033	1	82	,	,	PUNCT
ajfa-7033	1	83	taiwan	taiwan	PROPN
ajfa-7033	1	84	40724	40724	NUM
ajfa-7033	1	85	e	e	NOUN
ajfa-7033	1	86	-	-	NOUN
ajfa-7033	1	87	mail	mail	NOUN
ajfa-7033	1	88	:	:	PUNCT
ajfa-7033	1	89	shchang@fcu.edu.tw	shchang@fcu.edu.tw	NOUN
ajfa-7033	1	90	an	an	PROPN
ajfa-7033	1	91	-	-	PUNCT
ajfa-7033	1	92	an	an	DET
ajfa-7033	1	93	chiu	chiu	NOUN
ajfa-7033	1	94	(	(	PUNCT
ajfa-7033	1	95	corresponding	corresponding	ADJ
ajfa-7033	1	96	author	author	NOUN
ajfa-7033	1	97	)	)	PUNCT
ajfa-7033	1	98	bachelor	bachelor	PROPN
ajfa-7033	1	99	’s	’s	PART
ajfa-7033	1	100	program	program	NOUN
ajfa-7033	1	101	of	of	ADP
ajfa-7033	1	102	international	international	PROPN
ajfa-7033	1	103	business	business	PROPN
ajfa-7033	1	104	administration	administration	NOUN
ajfa-7033	1	105	,	,	PUNCT
ajfa-7033	1	106	feng	feng	PROPN
ajfa-7033	1	107	chia	chia	PROPN
ajfa-7033	1	108	university	university	PROPN
ajfa-7033	2	1	no	no	INTJ
ajfa-7033	2	2	.	.	PROPN
ajfa-7033	2	3	100	100	NUM
ajfa-7033	2	4	,	,	PUNCT
ajfa-7033	2	5	wenhwa	wenhwa	PROPN
ajfa-7033	2	6	rd	rd	PROPN
ajfa-7033	2	7	.	.	PROPN
ajfa-7033	2	8	,	,	PUNCT
ajfa-7033	2	9	seatwen	seatwen	PROPN
ajfa-7033	2	10	,	,	PUNCT
ajfa-7033	2	11	taichung	taichung	PROPN
ajfa-7033	2	12	,	,	PUNCT
ajfa-7033	2	13	taiwan	taiwan	PROPN
ajfa-7033	2	14	40724	40724	NUM
ajfa-7033	2	15	e	e	NOUN
ajfa-7033	2	16	-	-	NOUN
ajfa-7033	2	17	mail	mail	NOUN
ajfa-7033	2	18	:	:	PUNCT
ajfa-7033	2	19	ananchiu2009@gmail.com	ananchiu2009@gmail.com	X
ajfa-7033	3	1	chin	chin	PROPN
ajfa-7033	3	2	ling	ling	PROPN
ajfa-7033	3	3	chu	chu	PROPN
ajfa-7033	3	4	department	department	PROPN
ajfa-7033	3	5	of	of	ADP
ajfa-7033	3	6	international	international	ADJ
ajfa-7033	3	7	logistics	logistic	NOUN
ajfa-7033	3	8	and	and	CCONJ
ajfa-7033	3	9	marketing	marketing	NOUN
ajfa-7033	3	10	management	management	NOUN
ajfa-7033	3	11	,	,	PUNCT
ajfa-7033	3	12	tatung	tatung	PROPN
ajfa-7033	3	13	institute	institute	PROPN
ajfa-7033	3	14	of	of	ADP
ajfa-7033	3	15	commerce	commerce	PROPN
ajfa-7033	3	16	and	and	CCONJ
ajfa-7033	3	17	technology	technology	NOUN
ajfa-7033	3	18	and	and	CCONJ
ajfa-7033	3	19	ph.d	ph.d	PROPN
ajfa-7033	3	20	.	.	PUNCT
ajfa-7033	3	21	program	program	PROPN
ajfa-7033	3	22	in	in	ADP
ajfa-7033	3	23	business	business	NOUN
ajfa-7033	3	24	,	,	PUNCT
ajfa-7033	3	25	feng	feng	PROPN
ajfa-7033	3	26	chia	chia	PROPN
ajfa-7033	3	27	university	university	PROPN
ajfa-7033	4	1	no	no	INTJ
ajfa-7033	4	2	.	.	PROPN
ajfa-7033	4	3	100	100	NUM
ajfa-7033	4	4	,	,	PUNCT
ajfa-7033	4	5	wenhwa	wenhwa	PROPN
ajfa-7033	4	6	rd	rd	PROPN
ajfa-7033	4	7	.	.	PROPN
ajfa-7033	4	8	,	,	PUNCT
ajfa-7033	4	9	seatwen	seatwen	PROPN
ajfa-7033	4	10	,	,	PUNCT
ajfa-7033	4	11	taichung	taichung	PROPN
ajfa-7033	4	12	,	,	PUNCT
ajfa-7033	4	13	taiwan	taiwan	PROPN
ajfa-7033	4	14	40724	40724	NUM
ajfa-7033	4	15	e	e	NOUN
ajfa-7033	4	16	-	-	NOUN
ajfa-7033	4	17	mail	mail	NOUN
ajfa-7033	4	18	:	:	PUNCT
ajfa-7033	4	19	chinling@ms2.ttc.edu.tw	chinling@ms2.ttc.edu.tw	PROPN
ajfa-7033	4	20	teng	teng	PROPN
ajfa-7033	4	21	-	-	PUNCT
ajfa-7033	4	22	shih	shih	PROPN
ajfa-7033	4	23	wang	wang	PROPN
ajfa-7033	4	24	ph.d	ph.d	PROPN
ajfa-7033	4	25	.	.	PUNCT
ajfa-7033	5	1	program	program	PROPN
ajfa-7033	5	2	in	in	ADP
ajfa-7033	5	3	business	business	NOUN
ajfa-7033	5	4	,	,	PUNCT
ajfa-7033	5	5	feng	feng	PROPN
ajfa-7033	5	6	chia	chia	PROPN
ajfa-7033	5	7	university	university	PROPN
ajfa-7033	5	8	no	no	INTJ
ajfa-7033	5	9	.	.	PROPN
ajfa-7033	5	10	100	100	NUM
ajfa-7033	5	11	,	,	PUNCT
ajfa-7033	5	12	wenhwa	wenhwa	PROPN
ajfa-7033	5	13	rd	rd	PROPN
ajfa-7033	5	14	.	.	PROPN
ajfa-7033	5	15	,	,	PUNCT
ajfa-7033	5	16	seatwen	seatwen	PROPN
ajfa-7033	5	17	,	,	PUNCT
ajfa-7033	5	18	taichung	taichung	PROPN
ajfa-7033	5	19	,	,	PUNCT
ajfa-7033	5	20	taiwan	taiwan	PROPN
ajfa-7033	5	21	40724	40724	NUM
ajfa-7033	5	22	e	e	NOUN
ajfa-7033	5	23	-	-	NOUN
ajfa-7033	5	24	mail	mail	NOUN
ajfa-7033	5	25	:	:	PUNCT
ajfa-7033	5	26	t.swang0617@gmail.com	t.swang0617@gmail.com	X
ajfa-7033	5	27	asian	asian	PROPN
ajfa-7033	5	28	journal	journal	PROPN
ajfa-7033	5	29	of	of	ADP
ajfa-7033	5	30	finance	finance	PROPN
ajfa-7033	5	31	&	&	CCONJ
ajfa-7033	5	32	accounting	accounting	PROPN
ajfa-7033	5	33	issn	issn	PROPN
ajfa-7033	5	34	1946	1946	NUM
ajfa-7033	5	35	-	-	PUNCT
ajfa-7033	5	36	052x	052x	NOUN
ajfa-7033	5	37	2015	2015	NUM
ajfa-7033	5	38	,	,	PUNCT
ajfa-7033	5	39	vol	vol	NOUN
ajfa-7033	5	40	.	.	PROPN
ajfa-7033	5	41	7	7	NUM
ajfa-7033	5	42	,	,	PUNCT
ajfa-7033	5	43	no	no	INTJ
ajfa-7033	5	44	.	.	NOUN
ajfa-7033	5	45	1	1	NUM
ajfa-7033	5	46	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-7033	5	47	118	118	NUM
ajfa-7033	5	48	teng	teng	PROPN
ajfa-7033	5	49	-	-	PUNCT
ajfa-7033	5	50	shih	shih	PROPN
ajfa-7033	5	51	wang	wang	PROPN
ajfa-7033	5	52	administrator	administrator	NOUN
ajfa-7033	5	53	,	,	PUNCT
ajfa-7033	5	54	division	division	NOUN
ajfa-7033	5	55	of	of	ADP
ajfa-7033	5	56	finance	finance	NOUN
ajfa-7033	5	57	,	,	PUNCT
ajfa-7033	5	58	taoyuan	taoyuan	PROPN
ajfa-7033	5	59	metro	metro	PROPN
ajfa-7033	5	60	corporation	corporation	PROPN
ajfa-7033	5	61	,	,	PUNCT
ajfa-7033	5	62	taiwan	taiwan	PROPN
ajfa-7033	5	63	no.251	no.251	PROPN
ajfa-7033	5	64	,	,	PUNCT
ajfa-7033	5	65	sec	sec	PROPN
ajfa-7033	5	66	.	.	PROPN
ajfa-7033	5	67	4	4	NUM
ajfa-7033	5	68	,	,	PUNCT
ajfa-7033	5	69	linghang	linghang	PROPN
ajfa-7033	5	70	n.	n.	PROPN
ajfa-7033	5	71	rd	rd	PROPN
ajfa-7033	5	72	.	.	PROPN
ajfa-7033	5	73	,	,	PUNCT
ajfa-7033	5	74	taoyuan	taoyuan	PROPN
ajfa-7033	5	75	city	city	PROPN
ajfa-7033	5	76	337	337	NUM
ajfa-7033	5	77	,	,	PUNCT
ajfa-7033	5	78	taiwan	taiwan	PROPN
ajfa-7033	5	79	e	e	PROPN
ajfa-7033	5	80	-	-	NOUN
ajfa-7033	5	81	mail	mail	NOUN
ajfa-7033	5	82	:	:	PUNCT
ajfa-7033	5	83	t.swang0617@gmail.com	t.swang0617@gmail.com	X
ajfa-7033	6	1	sung	sung	PROPN
ajfa-7033	6	2	-	-	PUNCT
ajfa-7033	6	3	i	i	PRON
ajfa-7033	6	4	hsieh	hsieh	PROPN
ajfa-7033	6	5	budget	budget	NOUN
ajfa-7033	6	6	,	,	PUNCT
ajfa-7033	6	7	accounting	accounting	NOUN
ajfa-7033	6	8	and	and	CCONJ
ajfa-7033	6	9	statistics	statistics	PROPN
ajfa-7033	6	10	department	department	PROPN
ajfa-7033	6	11	,	,	PUNCT
ajfa-7033	6	12	taitung	taitung	PROPN
ajfa-7033	6	13	county	county	NOUN
ajfa-7033	6	14	government	government	NOUN
ajfa-7033	6	15	,	,	PUNCT
ajfa-7033	6	16	taiwan	taiwan	PROPN
ajfa-7033	6	17	and	and	CCONJ
ajfa-7033	6	18	ph.d	ph.d	PROPN
ajfa-7033	6	19	.	.	PUNCT
ajfa-7033	6	20	program	program	PROPN
ajfa-7033	6	21	in	in	ADP
ajfa-7033	6	22	business	business	NOUN
ajfa-7033	6	23	,	,	PUNCT
ajfa-7033	6	24	feng	feng	PROPN
ajfa-7033	6	25	chia	chia	PROPN
ajfa-7033	6	26	university	university	PROPN
ajfa-7033	6	27	no	no	INTJ
ajfa-7033	6	28	.	.	PROPN
ajfa-7033	6	29	100	100	NUM
ajfa-7033	6	30	,	,	PUNCT
ajfa-7033	6	31	wenhwa	wenhwa	PROPN
ajfa-7033	6	32	rd	rd	PROPN
ajfa-7033	6	33	.	.	PROPN
ajfa-7033	6	34	,	,	PUNCT
ajfa-7033	6	35	seatwen	seatwen	PROPN
ajfa-7033	6	36	,	,	PUNCT
ajfa-7033	6	37	taichung	taichung	PROPN
ajfa-7033	6	38	,	,	PUNCT
ajfa-7033	6	39	taiwan	taiwan	PROPN
ajfa-7033	6	40	40724	40724	NUM
ajfa-7033	6	41	e	e	NOUN
ajfa-7033	6	42	-	-	NOUN
ajfa-7033	6	43	mail	mail	NOUN
ajfa-7033	6	44	:	:	PUNCT
ajfa-7033	6	45	aa0110913@gmail.com	aa0110913@gmail.com	X
ajfa-7033	6	46	received	receive	VERB
ajfa-7033	6	47	:	:	PUNCT
ajfa-7033	6	48	jan	jan	PROPN
ajfa-7033	6	49	.	.	PROPN
ajfa-7033	6	50	31	31	NUM
ajfa-7033	6	51	,	,	PUNCT
ajfa-7033	6	52	2015	2015	NUM
ajfa-7033	6	53	accepted	accept	VERB
ajfa-7033	6	54	:	:	PUNCT
ajfa-7033	6	55	march	march	PROPN
ajfa-7033	6	56	22	22	NUM
ajfa-7033	6	57	,	,	PUNCT
ajfa-7033	6	58	2015	2015	NUM
ajfa-7033	6	59	published	publish	VERB
ajfa-7033	6	60	:	:	PUNCT
ajfa-7033	6	61	june	june	PROPN
ajfa-7033	6	62	1	1	NUM
ajfa-7033	6	63	,	,	PUNCT
ajfa-7033	6	64	2015	2015	NUM
ajfa-7033	6	65	doi:10.5296	doi:10.5296	NOUN
ajfa-7033	6	66	/	/	SYM
ajfa-7033	6	67	ajfa.v7i1.7033	ajfa.v7i1.7033	PUNCT
ajfa-7033	6	68	url	url	NOUN
ajfa-7033	6	69	:	:	PUNCT
ajfa-7033	6	70	http://dx.doi.org/10.5296/ajfa.v7i1.7033	http://dx.doi.org/10.5296/ajfa.v7i1.7033	NOUN
ajfa-7033	6	71	abstract	abstract	VERB
ajfa-7033	6	72	the	the	DET
ajfa-7033	6	73	purpose	purpose	NOUN
ajfa-7033	6	74	of	of	ADP
ajfa-7033	6	75	this	this	DET
ajfa-7033	6	76	paper	paper	NOUN
ajfa-7033	6	77	is	be	AUX
ajfa-7033	6	78	to	to	PART
ajfa-7033	6	79	examine	examine	VERB
ajfa-7033	6	80	the	the	DET
ajfa-7033	6	81	implementation	implementation	NOUN
ajfa-7033	6	82	of	of	ADP
ajfa-7033	6	83	a	a	DET
ajfa-7033	6	84	material	material	NOUN
ajfa-7033	6	85	flow	flow	NOUN
ajfa-7033	6	86	cost	cost	NOUN
ajfa-7033	6	87	accounting	accounting	NOUN
ajfa-7033	6	88	system	system	NOUN
ajfa-7033	6	89	(	(	PUNCT
ajfa-7033	6	90	mfca	mfca	NOUN
ajfa-7033	6	91	)	)	PUNCT
ajfa-7033	6	92	and	and	CCONJ
ajfa-7033	6	93	to	to	PART
ajfa-7033	6	94	provide	provide	VERB
ajfa-7033	6	95	meaningful	meaningful	ADJ
ajfa-7033	6	96	results	result	NOUN
ajfa-7033	6	97	for	for	SCONJ
ajfa-7033	6	98	managers	manager	NOUN
ajfa-7033	6	99	to	to	PART
ajfa-7033	6	100	make	make	VERB
ajfa-7033	6	101	decision	decision	NOUN
ajfa-7033	6	102	.	.	PUNCT
ajfa-7033	7	1	a	a	DET
ajfa-7033	7	2	case	case	NOUN
ajfa-7033	7	3	study	study	NOUN
ajfa-7033	7	4	and	and	CCONJ
ajfa-7033	7	5	the	the	DET
ajfa-7033	7	6	depth	depth	NOUN
ajfa-7033	7	7	interview	interview	NOUN
ajfa-7033	7	8	were	be	AUX
ajfa-7033	7	9	employed	employ	VERB
ajfa-7033	7	10	for	for	ADP
ajfa-7033	7	11	smalland	smalland	NOUN
ajfa-7033	7	12	medium	medium	ADJ
ajfa-7033	7	13	-	-	PUNCT
ajfa-7033	7	14	size	size	NOUN
ajfa-7033	7	15	enterprises	enterprise	NOUN
ajfa-7033	7	16	in	in	ADP
ajfa-7033	7	17	the	the	DET
ajfa-7033	7	18	metal	metal	NOUN
ajfa-7033	7	19	processing	processing	NOUN
ajfa-7033	7	20	industry	industry	NOUN
ajfa-7033	7	21	to	to	PART
ajfa-7033	7	22	collect	collect	VERB
ajfa-7033	7	23	the	the	DET
ajfa-7033	7	24	information	information	NOUN
ajfa-7033	7	25	for	for	ADP
ajfa-7033	7	26	further	further	ADJ
ajfa-7033	7	27	analysis	analysis	NOUN
ajfa-7033	7	28	.	.	PUNCT
ajfa-7033	8	1	the	the	DET
ajfa-7033	8	2	result	result	NOUN
ajfa-7033	8	3	shows	show	VERB
ajfa-7033	8	4	that	that	SCONJ
ajfa-7033	8	5	the	the	DET
ajfa-7033	8	6	implementation	implementation	NOUN
ajfa-7033	8	7	of	of	ADP
ajfa-7033	8	8	the	the	DET
ajfa-7033	8	9	material	material	NOUN
ajfa-7033	8	10	flow	flow	NOUN
ajfa-7033	8	11	cost	cost	NOUN
ajfa-7033	8	12	accounting	accounting	NOUN
ajfa-7033	8	13	system	system	NOUN
ajfa-7033	8	14	can	can	AUX
ajfa-7033	8	15	mitigate	mitigate	VERB
ajfa-7033	8	16	the	the	DET
ajfa-7033	8	17	probability	probability	NOUN
ajfa-7033	8	18	of	of	ADP
ajfa-7033	8	19	dysfunctional	dysfunctional	ADJ
ajfa-7033	8	20	decision	decision	NOUN
ajfa-7033	8	21	making	making	NOUN
ajfa-7033	8	22	,	,	PUNCT
ajfa-7033	8	23	particularly	particularly	ADV
ajfa-7033	8	24	for	for	ADP
ajfa-7033	8	25	investment	investment	NOUN
ajfa-7033	8	26	decisions	decision	NOUN
ajfa-7033	8	27	,	,	PUNCT
ajfa-7033	8	28	assist	assist	VERB
ajfa-7033	8	29	managers	manager	NOUN
ajfa-7033	8	30	in	in	ADP
ajfa-7033	8	31	directly	directly	ADV
ajfa-7033	8	32	filtering	filter	VERB
ajfa-7033	8	33	out	out	ADP
ajfa-7033	8	34	energy	energy	NOUN
ajfa-7033	8	35	or	or	CCONJ
ajfa-7033	8	36	material	material	NOUN
ajfa-7033	8	37	waste	waste	NOUN
ajfa-7033	8	38	,	,	PUNCT
ajfa-7033	8	39	and	and	CCONJ
ajfa-7033	8	40	enhance	enhance	VERB
ajfa-7033	8	41	the	the	DET
ajfa-7033	8	42	accuracy	accuracy	NOUN
ajfa-7033	8	43	of	of	ADP
ajfa-7033	8	44	product	product	NOUN
ajfa-7033	8	45	cost	cost	NOUN
ajfa-7033	8	46	evaluations	evaluation	NOUN
ajfa-7033	8	47	.	.	PUNCT
ajfa-7033	9	1	this	this	DET
ajfa-7033	9	2	paper	paper	NOUN
ajfa-7033	9	3	concludes	conclude	VERB
ajfa-7033	9	4	that	that	SCONJ
ajfa-7033	9	5	the	the	DET
ajfa-7033	9	6	material	material	NOUN
ajfa-7033	9	7	flow	flow	NOUN
ajfa-7033	9	8	cost	cost	NOUN
ajfa-7033	9	9	accounting	accounting	NOUN
ajfa-7033	9	10	system	system	NOUN
ajfa-7033	9	11	is	be	AUX
ajfa-7033	9	12	not	not	PART
ajfa-7033	9	13	only	only	ADV
ajfa-7033	9	14	a	a	DET
ajfa-7033	9	15	management	management	NOUN
ajfa-7033	9	16	tool	tool	NOUN
ajfa-7033	9	17	,	,	PUNCT
ajfa-7033	9	18	which	which	PRON
ajfa-7033	9	19	helps	help	VERB
ajfa-7033	9	20	managers	manager	NOUN
ajfa-7033	9	21	achieve	achieve	VERB
ajfa-7033	9	22	cost	cost	NOUN
ajfa-7033	9	23	reductions	reduction	NOUN
ajfa-7033	9	24	,	,	PUNCT
ajfa-7033	9	25	but	but	CCONJ
ajfa-7033	9	26	also	also	ADV
ajfa-7033	9	27	a	a	DET
ajfa-7033	9	28	mechanism	mechanism	NOUN
ajfa-7033	9	29	,	,	PUNCT
ajfa-7033	9	30	which	which	PRON
ajfa-7033	9	31	realize	realize	VERB
ajfa-7033	9	32	corporate	corporate	ADJ
ajfa-7033	9	33	social	social	ADJ
ajfa-7033	9	34	responsibility	responsibility	NOUN
ajfa-7033	9	35	.	.	PUNCT
ajfa-7033	10	1	the	the	DET
ajfa-7033	10	2	results	result	NOUN
ajfa-7033	10	3	of	of	ADP
ajfa-7033	10	4	this	this	DET
ajfa-7033	10	5	investigation	investigation	NOUN
ajfa-7033	10	6	support	support	VERB
ajfa-7033	10	7	the	the	DET
ajfa-7033	10	8	proposition	proposition	NOUN
ajfa-7033	10	9	that	that	SCONJ
ajfa-7033	10	10	implementation	implementation	NOUN
ajfa-7033	10	11	of	of	ADP
ajfa-7033	10	12	environmental	environmental	ADJ
ajfa-7033	10	13	collaboration	collaboration	NOUN
ajfa-7033	10	14	and	and	CCONJ
ajfa-7033	10	15	monitoring	monitoring	NOUN
ajfa-7033	10	16	practices	practice	NOUN
ajfa-7033	10	17	by	by	ADP
ajfa-7033	10	18	supply	supply	NOUN
ajfa-7033	10	19	chain	chain	NOUN
ajfa-7033	10	20	partners	partner	NOUN
ajfa-7033	10	21	are	be	AUX
ajfa-7033	10	22	both	both	ADV
ajfa-7033	10	23	environmentally	environmentally	ADV
ajfa-7033	10	24	necessary	necessary	ADJ
ajfa-7033	10	25	and	and	CCONJ
ajfa-7033	10	26	good	good	ADJ
ajfa-7033	10	27	business	business	NOUN
ajfa-7033	10	28	.	.	PUNCT
ajfa-7033	11	1	the	the	DET
ajfa-7033	11	2	paper	paper	NOUN
ajfa-7033	11	3	provides	provide	VERB
ajfa-7033	11	4	manufacturing	manufacturing	NOUN
ajfa-7033	11	5	managers	manager	NOUN
ajfa-7033	11	6	with	with	ADP
ajfa-7033	11	7	a	a	DET
ajfa-7033	11	8	structured	structured	ADJ
ajfa-7033	11	9	approach	approach	NOUN
ajfa-7033	11	10	to	to	ADP
ajfa-7033	11	11	improving	improve	VERB
ajfa-7033	11	12	both	both	CCONJ
ajfa-7033	11	13	environmental	environmental	ADJ
ajfa-7033	11	14	and	and	CCONJ
ajfa-7033	11	15	organizational	organizational	ADJ
ajfa-7033	11	16	performance	performance	NOUN
ajfa-7033	11	17	through	through	ADP
ajfa-7033	11	18	environmental	environmental	ADJ
ajfa-7033	11	19	collaboration	collaboration	NOUN
ajfa-7033	11	20	and	and	CCONJ
ajfa-7033	11	21	monitoring	monitoring	NOUN
ajfa-7033	11	22	with	with	ADP
ajfa-7033	11	23	customers	customer	NOUN
ajfa-7033	11	24	and	and	CCONJ
ajfa-7033	11	25	suppliers	supplier	NOUN
ajfa-7033	11	26	keywords	keyword	NOUN
ajfa-7033	11	27	:	:	PUNCT
ajfa-7033	11	28	material	material	NOUN
ajfa-7033	11	29	flow	flow	NOUN
ajfa-7033	11	30	cost	cost	NOUN
ajfa-7033	11	31	accounting	accounting	NOUN
ajfa-7033	11	32	system	system	NOUN
ajfa-7033	11	33	,	,	PUNCT
ajfa-7033	11	34	corporate	corporate	ADJ
ajfa-7033	11	35	social	social	ADJ
ajfa-7033	11	36	responsibility	responsibility	NOUN
ajfa-7033	11	37	,	,	PUNCT
ajfa-7033	11	38	decision	decision	NOUN
ajfa-7033	11	39	making	make	VERB
ajfa-7033	11	40	asian	asian	ADJ
ajfa-7033	11	41	journal	journal	NOUN
ajfa-7033	11	42	of	of	ADP
ajfa-7033	11	43	finance	finance	PROPN
ajfa-7033	11	44	&	&	CCONJ
ajfa-7033	11	45	accounting	accounting	PROPN
ajfa-7033	11	46	issn	issn	PROPN
ajfa-7033	11	47	1946	1946	NUM
ajfa-7033	11	48	-	-	PUNCT
ajfa-7033	11	49	052x	052x	NOUN
ajfa-7033	11	50	2015	2015	NUM
ajfa-7033	11	51	,	,	PUNCT
ajfa-7033	11	52	vol	vol	NOUN
ajfa-7033	11	53	.	.	PROPN
ajfa-7033	11	54	7	7	NUM
ajfa-7033	11	55	,	,	PUNCT
ajfa-7033	11	56	no	no	INTJ
ajfa-7033	11	57	.	.	NOUN
ajfa-7033	11	58	1	1	NUM
ajfa-7033	11	59	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-7033	11	60	119	119	NUM
ajfa-7033	11	61	1	1	NUM
ajfa-7033	11	62	.	.	PUNCT
ajfa-7033	12	1	introduction	introduction	NOUN
ajfa-7033	12	2	environmental	environmental	ADJ
ajfa-7033	12	3	problems	problem	NOUN
ajfa-7033	12	4	caused	cause	VERB
ajfa-7033	12	5	by	by	ADP
ajfa-7033	12	6	economic	economic	ADJ
ajfa-7033	12	7	growth	growth	NOUN
ajfa-7033	12	8	have	have	AUX
ajfa-7033	12	9	become	become	VERB
ajfa-7033	12	10	worse	bad	ADJ
ajfa-7033	12	11	and	and	CCONJ
ajfa-7033	12	12	,	,	PUNCT
ajfa-7033	12	13	as	as	ADP
ajfa-7033	12	14	a	a	DET
ajfa-7033	12	15	result	result	NOUN
ajfa-7033	12	16	,	,	PUNCT
ajfa-7033	12	17	the	the	DET
ajfa-7033	12	18	disclosure	disclosure	NOUN
ajfa-7033	12	19	of	of	ADP
ajfa-7033	12	20	social	social	ADJ
ajfa-7033	12	21	and	and	CCONJ
ajfa-7033	12	22	environmental	environmental	ADJ
ajfa-7033	12	23	information	information	NOUN
ajfa-7033	12	24	has	have	AUX
ajfa-7033	12	25	been	be	AUX
ajfa-7033	12	26	increasing	increase	VERB
ajfa-7033	12	27	in	in	ADP
ajfa-7033	12	28	popularity	popularity	NOUN
ajfa-7033	12	29	and	and	CCONJ
ajfa-7033	12	30	acceptance	acceptance	NOUN
ajfa-7033	12	31	among	among	ADP
ajfa-7033	12	32	business	business	NOUN
ajfa-7033	12	33	entities	entity	NOUN
ajfa-7033	12	34	,	,	PUNCT
ajfa-7033	12	35	academics	academic	NOUN
ajfa-7033	12	36	,	,	PUNCT
ajfa-7033	12	37	and	and	CCONJ
ajfa-7033	12	38	practitioners	practitioner	NOUN
ajfa-7033	12	39	(	(	PUNCT
ajfa-7033	12	40	djajadikerta	djajadikerta	NOUN
ajfa-7033	12	41	and	and	CCONJ
ajfa-7033	12	42	trireksani	trireksani	ADJ
ajfa-7033	12	43	,	,	PUNCT
ajfa-7033	12	44	2012	2012	NUM
ajfa-7033	12	45	)	)	PUNCT
ajfa-7033	12	46	.	.	PUNCT
ajfa-7033	13	1	as	as	SCONJ
ajfa-7033	13	2	both	both	CCONJ
ajfa-7033	13	3	internal	internal	ADJ
ajfa-7033	13	4	and	and	CCONJ
ajfa-7033	13	5	external	external	ADJ
ajfa-7033	13	6	pressures	pressure	NOUN
ajfa-7033	13	7	build	build	VERB
ajfa-7033	13	8	to	to	PART
ajfa-7033	13	9	force	force	VERB
ajfa-7033	13	10	corporations	corporation	NOUN
ajfa-7033	13	11	to	to	PART
ajfa-7033	13	12	adopt	adopt	VERB
ajfa-7033	13	13	and	and	CCONJ
ajfa-7033	13	14	maintain	maintain	VERB
ajfa-7033	13	15	environmentally	environmentally	ADV
ajfa-7033	13	16	friendly	friendly	ADJ
ajfa-7033	13	17	processes	process	NOUN
ajfa-7033	13	18	and	and	CCONJ
ajfa-7033	13	19	to	to	PART
ajfa-7033	13	20	produce	produce	VERB
ajfa-7033	13	21	environmentally	environmentally	ADV
ajfa-7033	13	22	friendly	friendly	ADJ
ajfa-7033	13	23	products	product	NOUN
ajfa-7033	13	24	and	and	CCONJ
ajfa-7033	13	25	services	service	NOUN
ajfa-7033	13	26	,	,	PUNCT
ajfa-7033	13	27	manufacturers	manufacturer	NOUN
ajfa-7033	13	28	must	must	AUX
ajfa-7033	13	29	consider	consider	VERB
ajfa-7033	13	30	implementing	implement	VERB
ajfa-7033	13	31	the	the	DET
ajfa-7033	13	32	information	information	NOUN
ajfa-7033	13	33	system	system	NOUN
ajfa-7033	13	34	to	to	PART
ajfa-7033	13	35	improve	improve	VERB
ajfa-7033	13	36	the	the	DET
ajfa-7033	13	37	business	business	NOUN
ajfa-7033	13	38	performance	performance	NOUN
ajfa-7033	13	39	and	and	CCONJ
ajfa-7033	13	40	the	the	DET
ajfa-7033	13	41	economic	economic	ADJ
ajfa-7033	13	42	viability	viability	NOUN
ajfa-7033	13	43	of	of	ADP
ajfa-7033	13	44	the	the	DET
ajfa-7033	13	45	corporations	corporation	NOUN
ajfa-7033	13	46	,	,	PUNCT
ajfa-7033	13	47	as	as	ADV
ajfa-7033	13	48	well	well	ADV
ajfa-7033	13	49	as	as	ADP
ajfa-7033	13	50	the	the	DET
ajfa-7033	13	51	environmental	environmental	ADJ
ajfa-7033	13	52	performance	performance	NOUN
ajfa-7033	13	53	of	of	ADP
ajfa-7033	13	54	the	the	DET
ajfa-7033	13	55	corporations	corporation	NOUN
ajfa-7033	13	56	(	(	PUNCT
ajfa-7033	13	57	elliot	elliot	PROPN
ajfa-7033	13	58	,	,	PUNCT
ajfa-7033	13	59	2011	2011	NUM
ajfa-7033	13	60	;	;	PUNCT
ajfa-7033	13	61	green	green	PROPN
ajfa-7033	13	62	et	et	PROPN
ajfa-7033	13	63	al	al	PROPN
ajfa-7033	13	64	.	.	PROPN
ajfa-7033	13	65	,	,	PUNCT
ajfa-7033	13	66	2012	2012	NUM
ajfa-7033	13	67	)	)	PUNCT
ajfa-7033	13	68	.	.	PUNCT
ajfa-7033	14	1	material	material	NOUN
ajfa-7033	14	2	flow	flow	NOUN
ajfa-7033	14	3	cost	cost	NOUN
ajfa-7033	14	4	accounting	accounting	NOUN
ajfa-7033	14	5	is	be	AUX
ajfa-7033	14	6	essential	essential	ADJ
ajfa-7033	14	7	instrument	instrument	NOUN
ajfa-7033	14	8	in	in	ADP
ajfa-7033	14	9	a	a	DET
ajfa-7033	14	10	management	management	NOUN
ajfa-7033	14	11	approach	approach	NOUN
ajfa-7033	14	12	know	know	VERB
ajfa-7033	14	13	as	as	ADP
ajfa-7033	14	14	flow	flow	NOUN
ajfa-7033	14	15	management	management	NOUN
ajfa-7033	14	16	(	(	PUNCT
ajfa-7033	14	17	strobel	strobel	NOUN
ajfa-7033	14	18	,	,	PUNCT
ajfa-7033	14	19	2001	2001	NUM
ajfa-7033	14	20	)	)	PUNCT
ajfa-7033	14	21	.	.	PUNCT
ajfa-7033	15	1	the	the	DET
ajfa-7033	15	2	aim	aim	NOUN
ajfa-7033	15	3	of	of	ADP
ajfa-7033	15	4	flow	flow	NOUN
ajfa-7033	15	5	management	management	NOUN
ajfa-7033	15	6	is	be	AUX
ajfa-7033	15	7	to	to	PART
ajfa-7033	15	8	improve	improve	VERB
ajfa-7033	15	9	the	the	DET
ajfa-7033	15	10	management	management	NOUN
ajfa-7033	15	11	of	of	ADP
ajfa-7033	15	12	production	production	NOUN
ajfa-7033	15	13	companies	company	NOUN
ajfa-7033	15	14	by	by	ADP
ajfa-7033	15	15	overcoming	overcome	VERB
ajfa-7033	15	16	compartmental	compartmental	ADJ
ajfa-7033	15	17	thinking	thinking	NOUN
ajfa-7033	15	18	and	and	CCONJ
ajfa-7033	15	19	instead	instead	ADV
ajfa-7033	15	20	to	to	PART
ajfa-7033	15	21	see	see	VERB
ajfa-7033	15	22	one	one	NUM
ajfa-7033	15	23	’s	’s	PART
ajfa-7033	15	24	organization	organization	NOUN
ajfa-7033	15	25	as	as	ADP
ajfa-7033	15	26	a	a	DET
ajfa-7033	15	27	system	system	NOUN
ajfa-7033	15	28	that	that	PRON
ajfa-7033	15	29	channels	channel	VERB
ajfa-7033	15	30	and	and	CCONJ
ajfa-7033	15	31	transforms	transform	VERB
ajfa-7033	15	32	flows	flow	NOUN
ajfa-7033	15	33	of	of	ADP
ajfa-7033	15	34	materials	material	NOUN
ajfa-7033	15	35	and	and	CCONJ
ajfa-7033	15	36	information	information	NOUN
ajfa-7033	15	37	from	from	ADP
ajfa-7033	15	38	beginning	begin	VERB
ajfa-7033	15	39	to	to	ADP
ajfa-7033	15	40	end	end	NOUN
ajfa-7033	15	41	.	.	PUNCT
ajfa-7033	16	1	flow	flow	NOUN
ajfa-7033	16	2	management	management	NOUN
ajfa-7033	16	3	,	,	PUNCT
ajfa-7033	16	4	with	with	ADP
ajfa-7033	16	5	the	the	DET
ajfa-7033	16	6	goal	goal	NOUN
ajfa-7033	16	7	of	of	ADP
ajfa-7033	16	8	having	have	VERB
ajfa-7033	16	9	a	a	DET
ajfa-7033	16	10	company	company	NOUN
ajfa-7033	16	11	that	that	PRON
ajfa-7033	16	12	is	be	AUX
ajfa-7033	16	13	profitable	profitable	ADJ
ajfa-7033	16	14	and	and	CCONJ
ajfa-7033	16	15	environmentally	environmentally	ADV
ajfa-7033	16	16	sound	sound	ADJ
ajfa-7033	16	17	governments	government	NOUN
ajfa-7033	16	18	around	around	ADP
ajfa-7033	16	19	the	the	DET
ajfa-7033	16	20	world	world	NOUN
ajfa-7033	16	21	have	have	AUX
ajfa-7033	16	22	committed	commit	VERB
ajfa-7033	16	23	themselves	themselves	PRON
ajfa-7033	16	24	to	to	ADP
ajfa-7033	16	25	environmental	environmental	ADJ
ajfa-7033	16	26	protection	protection	NOUN
ajfa-7033	16	27	to	to	PART
ajfa-7033	16	28	prevent	prevent	VERB
ajfa-7033	16	29	further	further	ADJ
ajfa-7033	16	30	environmental	environmental	ADJ
ajfa-7033	16	31	deterioration	deterioration	NOUN
ajfa-7033	16	32	and	and	CCONJ
ajfa-7033	16	33	solve	solve	VERB
ajfa-7033	16	34	existing	exist	VERB
ajfa-7033	16	35	environmental	environmental	ADJ
ajfa-7033	16	36	problems	problem	NOUN
ajfa-7033	16	37	.	.	PUNCT
ajfa-7033	17	1	since	since	SCONJ
ajfa-7033	17	2	2002	2002	NUM
ajfa-7033	17	3	,	,	PUNCT
ajfa-7033	17	4	the	the	DET
ajfa-7033	17	5	taiwanese	taiwanese	ADJ
ajfa-7033	17	6	government	government	NOUN
ajfa-7033	17	7	has	have	AUX
ajfa-7033	17	8	motivated	motivate	VERB
ajfa-7033	17	9	the	the	DET
ajfa-7033	17	10	study	study	NOUN
ajfa-7033	17	11	of	of	ADP
ajfa-7033	17	12	environmental	environmental	ADJ
ajfa-7033	17	13	accounting	accounting	NOUN
ajfa-7033	17	14	plans	plan	NOUN
ajfa-7033	17	15	and	and	CCONJ
ajfa-7033	17	16	assisted	assist	VERB
ajfa-7033	17	17	in	in	ADP
ajfa-7033	17	18	the	the	DET
ajfa-7033	17	19	trial	trial	NOUN
ajfa-7033	17	20	of	of	ADP
ajfa-7033	17	21	these	these	DET
ajfa-7033	17	22	plans	plan	NOUN
ajfa-7033	17	23	.	.	PUNCT
ajfa-7033	18	1	in	in	ADP
ajfa-7033	18	2	addition	addition	NOUN
ajfa-7033	18	3	,	,	PUNCT
ajfa-7033	18	4	the	the	DET
ajfa-7033	18	5	government	government	NOUN
ajfa-7033	18	6	has	have	AUX
ajfa-7033	18	7	promoted	promote	VERB
ajfa-7033	18	8	the	the	DET
ajfa-7033	18	9	introduction	introduction	NOUN
ajfa-7033	18	10	and	and	CCONJ
ajfa-7033	18	11	implementation	implementation	NOUN
ajfa-7033	18	12	of	of	ADP
ajfa-7033	18	13	environmental	environmental	ADJ
ajfa-7033	18	14	accounting	accounting	NOUN
ajfa-7033	18	15	systems	system	NOUN
ajfa-7033	18	16	,	,	PUNCT
ajfa-7033	18	17	in	in	ADP
ajfa-7033	18	18	particular	particular	ADJ
ajfa-7033	18	19	the	the	DET
ajfa-7033	18	20	implementation	implementation	NOUN
ajfa-7033	18	21	of	of	ADP
ajfa-7033	18	22	a	a	DET
ajfa-7033	18	23	material	material	NOUN
ajfa-7033	18	24	flow	flow	NOUN
ajfa-7033	18	25	cost	cost	NOUN
ajfa-7033	18	26	accounting	accounting	NOUN
ajfa-7033	18	27	system	system	NOUN
ajfa-7033	18	28	.	.	PUNCT
ajfa-7033	19	1	in	in	ADP
ajfa-7033	19	2	2013	2013	NUM
ajfa-7033	19	3	,	,	PUNCT
ajfa-7033	19	4	innolux	innolux	PROPN
ajfa-7033	19	5	was	be	AUX
ajfa-7033	19	6	awarded	award	VERB
ajfa-7033	19	7	the	the	DET
ajfa-7033	19	8	first	first	ADJ
ajfa-7033	19	9	iso14051	iso14051	ADJ
ajfa-7033	19	10	material	material	NOUN
ajfa-7033	19	11	flow	flow	NOUN
ajfa-7033	19	12	cost	cost	NOUN
ajfa-7033	19	13	accounting	accounting	NOUN
ajfa-7033	19	14	(	(	PUNCT
ajfa-7033	19	15	mfca	mfca	NOUN
ajfa-7033	19	16	)	)	PUNCT
ajfa-7033	19	17	certificate	certificate	NOUN
ajfa-7033	19	18	in	in	ADP
ajfa-7033	19	19	the	the	DET
ajfa-7033	19	20	world	world	NOUN
ajfa-7033	19	21	for	for	ADP
ajfa-7033	19	22	identifying	identify	VERB
ajfa-7033	19	23	,	,	PUNCT
ajfa-7033	19	24	through	through	ADP
ajfa-7033	19	25	the	the	DET
ajfa-7033	19	26	implementation	implementation	NOUN
ajfa-7033	19	27	of	of	ADP
ajfa-7033	19	28	mfca	mfca	NOUN
ajfa-7033	19	29	,	,	PUNCT
ajfa-7033	19	30	the	the	DET
ajfa-7033	19	31	waste	waste	NOUN
ajfa-7033	19	32	accrued	accrue	VERB
ajfa-7033	19	33	during	during	ADP
ajfa-7033	19	34	manufacturing	manufacturing	NOUN
ajfa-7033	19	35	processes	process	NOUN
ajfa-7033	19	36	and	and	CCONJ
ajfa-7033	19	37	improving	improve	VERB
ajfa-7033	19	38	operating	operating	NOUN
ajfa-7033	19	39	processes	process	NOUN
ajfa-7033	19	40	to	to	PART
ajfa-7033	19	41	increase	increase	VERB
ajfa-7033	19	42	corporate	corporate	ADJ
ajfa-7033	19	43	profits	profit	NOUN
ajfa-7033	19	44	.	.	PUNCT
ajfa-7033	20	1	innolux	innolux	PROPN
ajfa-7033	20	2	has	have	AUX
ajfa-7033	20	3	validated	validate	VERB
ajfa-7033	20	4	that	that	SCONJ
ajfa-7033	20	5	the	the	DET
ajfa-7033	20	6	mfca	mfca	NOUN
ajfa-7033	20	7	is	be	AUX
ajfa-7033	20	8	not	not	PART
ajfa-7033	20	9	only	only	ADV
ajfa-7033	20	10	a	a	DET
ajfa-7033	20	11	decision	decision	NOUN
ajfa-7033	20	12	-	-	PUNCT
ajfa-7033	20	13	making	make	VERB
ajfa-7033	20	14	tool	tool	NOUN
ajfa-7033	20	15	,	,	PUNCT
ajfa-7033	20	16	but	but	CCONJ
ajfa-7033	20	17	also	also	ADV
ajfa-7033	20	18	an	an	DET
ajfa-7033	20	19	instrument	instrument	NOUN
ajfa-7033	20	20	to	to	PART
ajfa-7033	20	21	assist	assist	VERB
ajfa-7033	20	22	corporations	corporation	NOUN
ajfa-7033	20	23	in	in	ADP
ajfa-7033	20	24	undertaking	undertake	VERB
ajfa-7033	20	25	their	their	PRON
ajfa-7033	20	26	social	social	ADJ
ajfa-7033	20	27	responsibilities	responsibility	NOUN
ajfa-7033	20	28	.	.	PUNCT
ajfa-7033	21	1	in	in	ADP
ajfa-7033	21	2	comparison	comparison	NOUN
ajfa-7033	21	3	with	with	ADP
ajfa-7033	21	4	large	large	ADJ
ajfa-7033	21	5	enterprises	enterprise	NOUN
ajfa-7033	21	6	like	like	ADP
ajfa-7033	21	7	innolux	innolux	X
ajfa-7033	21	8	,	,	PUNCT
ajfa-7033	21	9	smalland	smalland	CCONJ
ajfa-7033	21	10	medium	medium	ADJ
ajfa-7033	21	11	-	-	PUNCT
ajfa-7033	21	12	size	size	NOUN
ajfa-7033	21	13	enterprises	enterprise	NOUN
ajfa-7033	21	14	have	have	VERB
ajfa-7033	21	15	their	their	PRON
ajfa-7033	21	16	own	own	ADJ
ajfa-7033	21	17	reasons	reason	NOUN
ajfa-7033	21	18	to	to	PART
ajfa-7033	21	19	implement	implement	VERB
ajfa-7033	21	20	mfca	mfca	NOUN
ajfa-7033	21	21	.	.	PUNCT
ajfa-7033	22	1	as	as	SCONJ
ajfa-7033	22	2	97	97	NUM
ajfa-7033	22	3	%	%	NOUN
ajfa-7033	22	4	of	of	ADP
ajfa-7033	22	5	the	the	DET
ajfa-7033	22	6	corporations	corporation	NOUN
ajfa-7033	22	7	in	in	ADP
ajfa-7033	22	8	taiwan	taiwan	PROPN
ajfa-7033	22	9	are	be	AUX
ajfa-7033	22	10	smalland	smalland	ADV
ajfa-7033	22	11	medium	medium	ADJ
ajfa-7033	22	12	-	-	PUNCT
ajfa-7033	22	13	size	size	NOUN
ajfa-7033	22	14	,	,	PUNCT
ajfa-7033	22	15	they	they	PRON
ajfa-7033	22	16	have	have	VERB
ajfa-7033	22	17	limited	limit	VERB
ajfa-7033	22	18	resources	resource	NOUN
ajfa-7033	22	19	to	to	PART
ajfa-7033	22	20	engage	engage	VERB
ajfa-7033	22	21	in	in	ADP
ajfa-7033	22	22	environmental	environmental	ADJ
ajfa-7033	22	23	protection	protection	NOUN
ajfa-7033	22	24	activities	activity	NOUN
ajfa-7033	22	25	.	.	PUNCT
ajfa-7033	23	1	however	however	ADV
ajfa-7033	23	2	,	,	PUNCT
ajfa-7033	23	3	the	the	DET
ajfa-7033	23	4	enhancement	enhancement	NOUN
ajfa-7033	23	5	of	of	ADP
ajfa-7033	23	6	environmental	environmental	ADJ
ajfa-7033	23	7	performance	performance	NOUN
ajfa-7033	23	8	can	can	AUX
ajfa-7033	23	9	be	be	AUX
ajfa-7033	23	10	significant	significant	ADJ
ajfa-7033	23	11	if	if	SCONJ
ajfa-7033	23	12	these	these	DET
ajfa-7033	23	13	corporations	corporation	NOUN
ajfa-7033	23	14	are	be	AUX
ajfa-7033	23	15	guided	guide	VERB
ajfa-7033	23	16	to	to	PART
ajfa-7033	23	17	establish	establish	VERB
ajfa-7033	23	18	and	and	CCONJ
ajfa-7033	23	19	implement	implement	VERB
ajfa-7033	23	20	mcfa	mcfa	NOUN
ajfa-7033	23	21	.	.	PUNCT
ajfa-7033	24	1	other	other	ADJ
ajfa-7033	24	2	than	than	ADP
ajfa-7033	24	3	inputting	inputte	VERB
ajfa-7033	24	4	additional	additional	ADJ
ajfa-7033	24	5	resources	resource	NOUN
ajfa-7033	24	6	to	to	PART
ajfa-7033	24	7	comply	comply	VERB
ajfa-7033	24	8	with	with	ADP
ajfa-7033	24	9	increasingly	increasingly	ADV
ajfa-7033	24	10	strict	strict	ADJ
ajfa-7033	24	11	environmental	environmental	ADJ
ajfa-7033	24	12	laws	law	NOUN
ajfa-7033	24	13	,	,	PUNCT
ajfa-7033	24	14	smalland	smalland	CCONJ
ajfa-7033	24	15	medium	medium	ADJ
ajfa-7033	24	16	-	-	PUNCT
ajfa-7033	24	17	size	size	NOUN
ajfa-7033	24	18	enterprises	enterprise	NOUN
ajfa-7033	24	19	compete	compete	VERB
ajfa-7033	24	20	for	for	ADP
ajfa-7033	24	21	their	their	PRON
ajfa-7033	24	22	profit	profit	NOUN
ajfa-7033	24	23	in	in	ADP
ajfa-7033	24	24	this	this	DET
ajfa-7033	24	25	competitive	competitive	ADJ
ajfa-7033	24	26	market	market	NOUN
ajfa-7033	24	27	either	either	CCONJ
ajfa-7033	24	28	by	by	ADP
ajfa-7033	24	29	increasing	increase	VERB
ajfa-7033	24	30	revenues	revenue	NOUN
ajfa-7033	24	31	or	or	CCONJ
ajfa-7033	24	32	by	by	ADP
ajfa-7033	24	33	reducing	reduce	VERB
ajfa-7033	24	34	costs	cost	NOUN
ajfa-7033	24	35	.	.	PUNCT
ajfa-7033	25	1	it	it	PRON
ajfa-7033	25	2	is	be	AUX
ajfa-7033	25	3	easier	easy	ADJ
ajfa-7033	25	4	and	and	CCONJ
ajfa-7033	25	5	less	less	ADJ
ajfa-7033	25	6	risk	risk	NOUN
ajfa-7033	25	7	to	to	PART
ajfa-7033	25	8	reduce	reduce	VERB
ajfa-7033	25	9	a	a	DET
ajfa-7033	25	10	dollar	dollar	NOUN
ajfa-7033	25	11	of	of	ADP
ajfa-7033	25	12	cost	cost	NOUN
ajfa-7033	25	13	than	than	SCONJ
ajfa-7033	25	14	to	to	PART
ajfa-7033	25	15	increase	increase	VERB
ajfa-7033	25	16	a	a	DET
ajfa-7033	25	17	dollar	dollar	NOUN
ajfa-7033	25	18	of	of	ADP
ajfa-7033	25	19	revenue	revenue	NOUN
ajfa-7033	25	20	.	.	PUNCT
ajfa-7033	26	1	therefore	therefore	ADV
ajfa-7033	26	2	,	,	PUNCT
ajfa-7033	26	3	locating	locate	VERB
ajfa-7033	26	4	and	and	CCONJ
ajfa-7033	26	5	improving	improve	VERB
ajfa-7033	26	6	operational	operational	ADJ
ajfa-7033	26	7	weaknesses	weakness	NOUN
ajfa-7033	26	8	and	and	CCONJ
ajfa-7033	26	9	,	,	PUNCT
ajfa-7033	26	10	thereby	thereby	ADV
ajfa-7033	26	11	,	,	PUNCT
ajfa-7033	26	12	enhancing	enhance	VERB
ajfa-7033	26	13	financial	financial	ADJ
ajfa-7033	26	14	and	and	CCONJ
ajfa-7033	26	15	environmental	environmental	ADJ
ajfa-7033	26	16	performance	performance	NOUN
ajfa-7033	26	17	after	after	ADP
ajfa-7033	26	18	establishing	establish	VERB
ajfa-7033	26	19	mfca	mfca	NOUN
ajfa-7033	26	20	is	be	AUX
ajfa-7033	26	21	an	an	DET
ajfa-7033	26	22	important	important	ADJ
ajfa-7033	26	23	topic	topic	NOUN
ajfa-7033	26	24	for	for	ADP
ajfa-7033	26	25	smalland	smalland	NOUN
ajfa-7033	26	26	medium	medium	ADJ
ajfa-7033	26	27	-	-	PUNCT
ajfa-7033	26	28	size	size	NOUN
ajfa-7033	26	29	enterprises	enterprise	NOUN
ajfa-7033	26	30	.	.	PUNCT
ajfa-7033	27	1	the	the	DET
ajfa-7033	27	2	introduction	introduction	NOUN
ajfa-7033	27	3	of	of	ADP
ajfa-7033	27	4	mfca	mfca	NOUN
ajfa-7033	27	5	to	to	ADP
ajfa-7033	27	6	companies	company	NOUN
ajfa-7033	27	7	has	have	AUX
ajfa-7033	27	8	indeed	indeed	ADV
ajfa-7033	27	9	achieved	achieve	VERB
ajfa-7033	27	10	simultaneous	simultaneous	ADJ
ajfa-7033	27	11	benefits	benefit	NOUN
ajfa-7033	27	12	of	of	ADP
ajfa-7033	27	13	economic	economic	ADJ
ajfa-7033	27	14	gains	gain	NOUN
ajfa-7033	27	15	and	and	CCONJ
ajfa-7033	27	16	environmental	environmental	ADJ
ajfa-7033	27	17	sustainability	sustainability	NOUN
ajfa-7033	27	18	(	(	PUNCT
ajfa-7033	27	19	sulong	sulong	PROPN
ajfa-7033	27	20	et	et	PROPN
ajfa-7033	27	21	al	al	PROPN
ajfa-7033	27	22	.	.	PROPN
ajfa-7033	27	23	,	,	PUNCT
ajfa-7033	27	24	2014	2014	NUM
ajfa-7033	27	25	)	)	PUNCT
ajfa-7033	27	26	.	.	PUNCT
ajfa-7033	28	1	this	this	DET
ajfa-7033	28	2	paper	paper	NOUN
ajfa-7033	28	3	proposes	propose	VERB
ajfa-7033	28	4	a	a	DET
ajfa-7033	28	5	case	case	NOUN
ajfa-7033	28	6	study	study	NOUN
ajfa-7033	28	7	of	of	ADP
ajfa-7033	28	8	the	the	DET
ajfa-7033	28	9	smalland	smalland	NOUN
ajfa-7033	28	10	medium	medium	ADJ
ajfa-7033	28	11	-	-	PUNCT
ajfa-7033	28	12	size	size	NOUN
ajfa-7033	28	13	enterprise	enterprise	NOUN
ajfa-7033	28	14	in	in	ADP
ajfa-7033	28	15	the	the	DET
ajfa-7033	28	16	metal	metal	NOUN
ajfa-7033	28	17	processing	processing	NOUN
ajfa-7033	28	18	industry	industry	NOUN
ajfa-7033	28	19	that	that	PRON
ajfa-7033	28	20	adopts	adopt	VERB
ajfa-7033	28	21	mfca	mfca	NOUN
ajfa-7033	28	22	to	to	PART
ajfa-7033	28	23	assist	assist	VERB
ajfa-7033	28	24	managers	manager	NOUN
ajfa-7033	28	25	to	to	PART
ajfa-7033	28	26	make	make	VERB
ajfa-7033	28	27	decisions	decision	NOUN
ajfa-7033	28	28	and	and	CCONJ
ajfa-7033	28	29	reduce	reduce	VERB
ajfa-7033	28	30	costs	cost	NOUN
ajfa-7033	28	31	and	and	CCONJ
ajfa-7033	28	32	environmental	environmental	ADJ
ajfa-7033	28	33	impact	impact	NOUN
ajfa-7033	28	34	.	.	PUNCT
ajfa-7033	29	1	asian	asian	ADJ
ajfa-7033	29	2	journal	journal	PROPN
ajfa-7033	29	3	of	of	ADP
ajfa-7033	29	4	finance	finance	PROPN
ajfa-7033	29	5	&	&	CCONJ
ajfa-7033	29	6	accounting	accounting	PROPN
ajfa-7033	29	7	issn	issn	PROPN
ajfa-7033	29	8	1946	1946	NUM
ajfa-7033	29	9	-	-	PUNCT
ajfa-7033	29	10	052x	052x	NOUN
ajfa-7033	29	11	2015	2015	NUM
ajfa-7033	29	12	,	,	PUNCT
ajfa-7033	29	13	vol	vol	NOUN
ajfa-7033	29	14	.	.	PROPN
ajfa-7033	29	15	7	7	NUM
ajfa-7033	29	16	,	,	PUNCT
ajfa-7033	29	17	no	no	INTJ
ajfa-7033	29	18	.	.	NOUN
ajfa-7033	29	19	1	1	NUM
ajfa-7033	29	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-7033	29	21	120	120	NUM
ajfa-7033	29	22	the	the	DET
ajfa-7033	29	23	metal	metal	NOUN
ajfa-7033	29	24	processing	processing	NOUN
ajfa-7033	29	25	industry1	industry1	NOUN
ajfa-7033	29	26	,	,	PUNCT
ajfa-7033	29	27	including	include	VERB
ajfa-7033	29	28	hand	hand	NOUN
ajfa-7033	29	29	tools	tool	NOUN
ajfa-7033	29	30	,	,	PUNCT
ajfa-7033	29	31	nuts	nut	NOUN
ajfa-7033	29	32	,	,	PUNCT
ajfa-7033	29	33	bolts	bolt	NOUN
ajfa-7033	29	34	,	,	PUNCT
ajfa-7033	29	35	screws	screw	NOUN
ajfa-7033	29	36	and	and	CCONJ
ajfa-7033	29	37	other	other	ADJ
ajfa-7033	29	38	metal	metal	NOUN
ajfa-7033	29	39	manufacturing	manufacturing	NOUN
ajfa-7033	29	40	and	and	CCONJ
ajfa-7033	29	41	surface	surface	NOUN
ajfa-7033	29	42	treatments	treatment	NOUN
ajfa-7033	29	43	,	,	PUNCT
ajfa-7033	29	44	is	be	AUX
ajfa-7033	29	45	indispensable	indispensable	ADJ
ajfa-7033	29	46	to	to	ADP
ajfa-7033	29	47	taiwan	taiwan	PROPN
ajfa-7033	29	48	’s	’s	PART
ajfa-7033	29	49	supply	supply	NOUN
ajfa-7033	29	50	chain	chain	NOUN
ajfa-7033	29	51	.	.	PUNCT
ajfa-7033	30	1	the	the	DET
ajfa-7033	30	2	manufacturing	manufacturing	NOUN
ajfa-7033	30	3	of	of	ADP
ajfa-7033	30	4	bolts	bolt	NOUN
ajfa-7033	30	5	and	and	CCONJ
ajfa-7033	30	6	screws	screw	NOUN
ajfa-7033	30	7	requires	require	VERB
ajfa-7033	30	8	wire	wire	NOUN
ajfa-7033	30	9	rod	rod	NOUN
ajfa-7033	30	10	treatment	treatment	NOUN
ajfa-7033	30	11	,	,	PUNCT
ajfa-7033	30	12	which	which	PRON
ajfa-7033	30	13	involves	involve	VERB
ajfa-7033	30	14	the	the	DET
ajfa-7033	30	15	utilization	utilization	NOUN
ajfa-7033	30	16	of	of	ADP
ajfa-7033	30	17	greater	great	ADJ
ajfa-7033	30	18	resources	resource	NOUN
ajfa-7033	30	19	,	,	PUNCT
ajfa-7033	30	20	such	such	ADJ
ajfa-7033	30	21	as	as	ADP
ajfa-7033	30	22	power	power	NOUN
ajfa-7033	30	23	and	and	CCONJ
ajfa-7033	30	24	material	material	NOUN
ajfa-7033	30	25	loss	loss	NOUN
ajfa-7033	30	26	,	,	PUNCT
ajfa-7033	30	27	and	and	CCONJ
ajfa-7033	30	28	environmental	environmental	ADJ
ajfa-7033	30	29	pollution	pollution	NOUN
ajfa-7033	30	30	.	.	PUNCT
ajfa-7033	31	1	the	the	DET
ajfa-7033	31	2	treatment	treatment	NOUN
ajfa-7033	31	3	includes	include	VERB
ajfa-7033	31	4	a	a	DET
ajfa-7033	31	5	few	few	ADJ
ajfa-7033	31	6	processes	process	NOUN
ajfa-7033	31	7	:	:	PUNCT
ajfa-7033	31	8	continuous	continuous	ADJ
ajfa-7033	31	9	drawing	drawing	NOUN
ajfa-7033	31	10	of	of	ADP
ajfa-7033	31	11	wire	wire	NOUN
ajfa-7033	31	12	rods	rod	NOUN
ajfa-7033	31	13	,	,	PUNCT
ajfa-7033	31	14	as	as	ADV
ajfa-7033	31	15	well	well	ADV
ajfa-7033	31	16	as	as	ADP
ajfa-7033	31	17	spheroidizing	spheroidize	VERB
ajfa-7033	31	18	and	and	CCONJ
ajfa-7033	31	19	phosphating	phosphate	VERB
ajfa-7033	31	20	wire	wire	NOUN
ajfa-7033	31	21	rods	rod	NOUN
ajfa-7033	31	22	.	.	PUNCT
ajfa-7033	32	1	the	the	DET
ajfa-7033	32	2	rusty	rusty	ADJ
ajfa-7033	32	3	part	part	NOUN
ajfa-7033	32	4	of	of	ADP
ajfa-7033	32	5	wire	wire	NOUN
ajfa-7033	32	6	rods	rod	NOUN
ajfa-7033	32	7	is	be	AUX
ajfa-7033	32	8	eliminated	eliminate	VERB
ajfa-7033	32	9	and	and	CCONJ
ajfa-7033	32	10	the	the	DET
ajfa-7033	32	11	rest	rest	NOUN
ajfa-7033	32	12	of	of	ADP
ajfa-7033	32	13	the	the	DET
ajfa-7033	32	14	wire	wire	NOUN
ajfa-7033	32	15	rods	rod	NOUN
ajfa-7033	32	16	are	be	AUX
ajfa-7033	32	17	initially	initially	ADV
ajfa-7033	32	18	processed	process	VERB
ajfa-7033	32	19	during	during	ADP
ajfa-7033	32	20	the	the	DET
ajfa-7033	32	21	drawing	drawing	NOUN
ajfa-7033	32	22	process	process	NOUN
ajfa-7033	32	23	.	.	PUNCT
ajfa-7033	33	1	the	the	DET
ajfa-7033	33	2	spheroidizing	spheroidizing	NOUN
ajfa-7033	33	3	process	process	NOUN
ajfa-7033	33	4	enhances	enhance	VERB
ajfa-7033	33	5	the	the	DET
ajfa-7033	33	6	stiffness	stiffness	NOUN
ajfa-7033	33	7	and	and	CCONJ
ajfa-7033	33	8	toughness	toughness	NOUN
ajfa-7033	33	9	of	of	ADP
ajfa-7033	33	10	the	the	DET
ajfa-7033	33	11	wire	wire	NOUN
ajfa-7033	33	12	rods	rod	NOUN
ajfa-7033	33	13	by	by	ADP
ajfa-7033	33	14	using	use	VERB
ajfa-7033	33	15	heat	heat	NOUN
ajfa-7033	33	16	treatment	treatment	NOUN
ajfa-7033	33	17	that	that	PRON
ajfa-7033	33	18	consumes	consume	VERB
ajfa-7033	33	19	large	large	ADJ
ajfa-7033	33	20	amounts	amount	NOUN
ajfa-7033	33	21	of	of	ADP
ajfa-7033	33	22	electricity	electricity	NOUN
ajfa-7033	33	23	and	and	CCONJ
ajfa-7033	33	24	generates	generate	VERB
ajfa-7033	33	25	considerable	considerable	ADJ
ajfa-7033	33	26	amounts	amount	NOUN
ajfa-7033	33	27	of	of	ADP
ajfa-7033	33	28	heat	heat	NOUN
ajfa-7033	33	29	waste	waste	NOUN
ajfa-7033	33	30	.	.	PUNCT
ajfa-7033	34	1	the	the	DET
ajfa-7033	34	2	phosphating	phosphating	NOUN
ajfa-7033	34	3	process	process	NOUN
ajfa-7033	34	4	involves	involve	VERB
ajfa-7033	34	5	cleaning	clean	VERB
ajfa-7033	34	6	impurities	impurity	NOUN
ajfa-7033	34	7	off	off	ADP
ajfa-7033	34	8	the	the	DET
ajfa-7033	34	9	surface	surface	NOUN
ajfa-7033	34	10	of	of	ADP
ajfa-7033	34	11	the	the	DET
ajfa-7033	34	12	wire	wire	NOUN
ajfa-7033	34	13	rods	rod	NOUN
ajfa-7033	34	14	and	and	CCONJ
ajfa-7033	34	15	soaking	soak	VERB
ajfa-7033	34	16	them	they	PRON
ajfa-7033	34	17	in	in	ADP
ajfa-7033	34	18	materials	material	NOUN
ajfa-7033	34	19	that	that	PRON
ajfa-7033	34	20	form	form	VERB
ajfa-7033	34	21	a	a	DET
ajfa-7033	34	22	protective	protective	ADJ
ajfa-7033	34	23	membrane2	membrane2	NOUN
ajfa-7033	34	24	that	that	PRON
ajfa-7033	34	25	prevents	prevent	VERB
ajfa-7033	34	26	rusting	rust	VERB
ajfa-7033	34	27	.	.	PUNCT
ajfa-7033	35	1	this	this	DET
ajfa-7033	35	2	process	process	NOUN
ajfa-7033	35	3	consumes	consume	VERB
ajfa-7033	35	4	a	a	DET
ajfa-7033	35	5	large	large	ADJ
ajfa-7033	35	6	amount	amount	NOUN
ajfa-7033	35	7	of	of	ADP
ajfa-7033	35	8	water	water	NOUN
ajfa-7033	35	9	and	and	CCONJ
ajfa-7033	35	10	produces	produce	VERB
ajfa-7033	35	11	sewage	sewage	NOUN
ajfa-7033	35	12	.	.	PUNCT
ajfa-7033	36	1	the	the	DET
ajfa-7033	36	2	continuous	continuous	ADJ
ajfa-7033	36	3	drawing	drawing	NOUN
ajfa-7033	36	4	process	process	NOUN
ajfa-7033	36	5	cleans	clean	VERB
ajfa-7033	36	6	chemical	chemical	ADJ
ajfa-7033	36	7	powder	powder	NOUN
ajfa-7033	36	8	off	off	ADP
ajfa-7033	36	9	the	the	DET
ajfa-7033	36	10	surface	surface	NOUN
ajfa-7033	36	11	of	of	ADP
ajfa-7033	36	12	the	the	DET
ajfa-7033	36	13	wire	wire	NOUN
ajfa-7033	36	14	rods	rod	NOUN
ajfa-7033	36	15	,	,	PUNCT
ajfa-7033	36	16	and	and	CCONJ
ajfa-7033	36	17	consumes	consume	VERB
ajfa-7033	36	18	large	large	ADJ
ajfa-7033	36	19	amounts	amount	NOUN
ajfa-7033	36	20	of	of	ADP
ajfa-7033	36	21	electricity	electricity	NOUN
ajfa-7033	36	22	.	.	PUNCT
ajfa-7033	37	1	to	to	PART
ajfa-7033	37	2	conclude	conclude	VERB
ajfa-7033	37	3	,	,	PUNCT
ajfa-7033	37	4	the	the	DET
ajfa-7033	37	5	consumption	consumption	NOUN
ajfa-7033	37	6	of	of	ADP
ajfa-7033	37	7	electricity	electricity	NOUN
ajfa-7033	37	8	and	and	CCONJ
ajfa-7033	37	9	water	water	NOUN
ajfa-7033	37	10	resources	resource	NOUN
ajfa-7033	37	11	increases	increase	VERB
ajfa-7033	37	12	the	the	DET
ajfa-7033	37	13	cost	cost	NOUN
ajfa-7033	37	14	of	of	ADP
ajfa-7033	37	15	products	product	NOUN
ajfa-7033	37	16	and	and	CCONJ
ajfa-7033	37	17	causes	cause	VERB
ajfa-7033	37	18	heavy	heavy	ADJ
ajfa-7033	37	19	metal	metal	NOUN
ajfa-7033	37	20	contamination	contamination	NOUN
ajfa-7033	37	21	,	,	PUNCT
ajfa-7033	37	22	which	which	PRON
ajfa-7033	37	23	results	result	VERB
ajfa-7033	37	24	in	in	ADP
ajfa-7033	37	25	heavy	heavy	ADJ
ajfa-7033	37	26	fines	fine	NOUN
ajfa-7033	37	27	.	.	PUNCT
ajfa-7033	38	1	fakoya	fakoya	PROPN
ajfa-7033	38	2	and	and	CCONJ
ajfa-7033	38	3	van	van	PROPN
ajfa-7033	38	4	der	der	PROPN
ajfa-7033	38	5	poll	poll	NOUN
ajfa-7033	38	6	(	(	PUNCT
ajfa-7033	38	7	2013	2013	NUM
ajfa-7033	38	8	)	)	PUNCT
ajfa-7033	38	9	note	note	NOUN
ajfa-7033	38	10	that	that	SCONJ
ajfa-7033	38	11	material	material	NOUN
ajfa-7033	38	12	flow	flow	NOUN
ajfa-7033	38	13	cost	cost	NOUN
ajfa-7033	38	14	accounting	accounting	NOUN
ajfa-7033	38	15	can	can	AUX
ajfa-7033	38	16	identify	identify	VERB
ajfa-7033	38	17	the	the	DET
ajfa-7033	38	18	material	material	NOUN
ajfa-7033	38	19	losses	loss	NOUN
ajfa-7033	38	20	that	that	PRON
ajfa-7033	38	21	traditional	traditional	ADJ
ajfa-7033	38	22	standard	standard	ADJ
ajfa-7033	38	23	cost	cost	NOUN
ajfa-7033	38	24	accounting	accounting	NOUN
ajfa-7033	38	25	can	can	AUX
ajfa-7033	38	26	not	not	PART
ajfa-7033	38	27	recognize	recognize	VERB
ajfa-7033	38	28	,	,	PUNCT
ajfa-7033	38	29	such	such	ADJ
ajfa-7033	38	30	as	as	ADP
ajfa-7033	38	31	,	,	PUNCT
ajfa-7033	38	32	waste	waste	NOUN
ajfa-7033	38	33	or	or	CCONJ
ajfa-7033	38	34	non	non	ADJ
ajfa-7033	38	35	-	-	ADJ
ajfa-7033	38	36	product	product	ADJ
ajfa-7033	38	37	outputs	output	NOUN
ajfa-7033	38	38	.	.	PUNCT
ajfa-7033	39	1	under	under	ADP
ajfa-7033	39	2	the	the	DET
ajfa-7033	39	3	traditional	traditional	ADJ
ajfa-7033	39	4	cost	cost	NOUN
ajfa-7033	39	5	accounting	accounting	NOUN
ajfa-7033	39	6	,	,	PUNCT
ajfa-7033	39	7	activity	activity	NOUN
ajfa-7033	39	8	-	-	PUNCT
ajfa-7033	39	9	based	base	VERB
ajfa-7033	39	10	costing	costing	NOUN
ajfa-7033	39	11	or	or	CCONJ
ajfa-7033	39	12	time	time	NOUN
ajfa-7033	39	13	-	-	PUNCT
ajfa-7033	39	14	oriented	orient	VERB
ajfa-7033	39	15	activity	activity	NOUN
ajfa-7033	39	16	-	-	PUNCT
ajfa-7033	39	17	based	base	VERB
ajfa-7033	39	18	costing	costing	NOUN
ajfa-7033	39	19	systems	system	NOUN
ajfa-7033	39	20	,	,	PUNCT
ajfa-7033	39	21	wastes	waste	NOUN
ajfa-7033	39	22	are	be	AUX
ajfa-7033	39	23	viewed	view	VERB
ajfa-7033	39	24	as	as	ADP
ajfa-7033	39	25	no	no	DET
ajfa-7033	39	26	value	value	NOUN
ajfa-7033	39	27	because	because	SCONJ
ajfa-7033	39	28	they	they	PRON
ajfa-7033	39	29	are	be	AUX
ajfa-7033	39	30	considered	consider	VERB
ajfa-7033	39	31	irrelevant	irrelevant	ADJ
ajfa-7033	39	32	to	to	ADP
ajfa-7033	39	33	the	the	DET
ajfa-7033	39	34	value	value	NOUN
ajfa-7033	39	35	chain	chain	NOUN
ajfa-7033	39	36	.	.	PUNCT
ajfa-7033	40	1	the	the	DET
ajfa-7033	40	2	importance	importance	NOUN
ajfa-7033	40	3	of	of	ADP
ajfa-7033	40	4	waste	waste	NOUN
ajfa-7033	40	5	is	be	AUX
ajfa-7033	40	6	ignored	ignore	VERB
ajfa-7033	40	7	as	as	ADP
ajfa-7033	40	8	one	one	NUM
ajfa-7033	40	9	of	of	ADP
ajfa-7033	40	10	the	the	DET
ajfa-7033	40	11	outputs	output	NOUN
ajfa-7033	40	12	of	of	ADP
ajfa-7033	40	13	operational	operational	ADJ
ajfa-7033	40	14	processes	process	NOUN
ajfa-7033	40	15	.	.	PUNCT
ajfa-7033	41	1	however	however	ADV
ajfa-7033	41	2	,	,	PUNCT
ajfa-7033	41	3	in	in	ADP
ajfa-7033	41	4	mfca	mfca	NOUN
ajfa-7033	41	5	,	,	PUNCT
ajfa-7033	41	6	the	the	DET
ajfa-7033	41	7	value	value	NOUN
ajfa-7033	41	8	of	of	ADP
ajfa-7033	41	9	waste	waste	NOUN
ajfa-7033	41	10	is	be	AUX
ajfa-7033	41	11	not	not	PART
ajfa-7033	41	12	an	an	DET
ajfa-7033	41	13	allowance	allowance	NOUN
ajfa-7033	41	14	for	for	ADP
ajfa-7033	41	15	product	product	NOUN
ajfa-7033	41	16	costs	cost	NOUN
ajfa-7033	41	17	.	.	PUNCT
ajfa-7033	42	1	instead	instead	ADV
ajfa-7033	42	2	,	,	PUNCT
ajfa-7033	42	3	it	it	PRON
ajfa-7033	42	4	should	should	AUX
ajfa-7033	42	5	be	be	AUX
ajfa-7033	42	6	assessed	assess	VERB
ajfa-7033	42	7	with	with	ADP
ajfa-7033	42	8	the	the	DET
ajfa-7033	42	9	same	same	ADJ
ajfa-7033	42	10	valuation	valuation	NOUN
ajfa-7033	42	11	as	as	ADP
ajfa-7033	42	12	the	the	DET
ajfa-7033	42	13	product	product	NOUN
ajfa-7033	42	14	such	such	ADJ
ajfa-7033	42	15	as	as	ADP
ajfa-7033	42	16	using	use	VERB
ajfa-7033	42	17	physical	physical	ADJ
ajfa-7033	42	18	information	information	NOUN
ajfa-7033	42	19	as	as	ADP
ajfa-7033	42	20	the	the	DET
ajfa-7033	42	21	basis	basis	NOUN
ajfa-7033	42	22	of	of	ADP
ajfa-7033	42	23	cost	cost	NOUN
ajfa-7033	42	24	calculation	calculation	NOUN
ajfa-7033	42	25	.	.	PUNCT
ajfa-7033	43	1	product	product	NOUN
ajfa-7033	43	2	costs	cost	NOUN
ajfa-7033	43	3	(	(	PUNCT
ajfa-7033	43	4	positive	positive	ADJ
ajfa-7033	43	5	product	product	NOUN
ajfa-7033	43	6	costs	cost	NOUN
ajfa-7033	43	7	)	)	PUNCT
ajfa-7033	43	8	or	or	CCONJ
ajfa-7033	43	9	losses	loss	NOUN
ajfa-7033	43	10	(	(	PUNCT
ajfa-7033	43	11	negative	negative	ADJ
ajfa-7033	43	12	product	product	NOUN
ajfa-7033	43	13	costs	cost	NOUN
ajfa-7033	43	14	)	)	PUNCT
ajfa-7033	43	15	are	be	AUX
ajfa-7033	43	16	calculated	calculate	VERB
ajfa-7033	43	17	on	on	ADP
ajfa-7033	43	18	the	the	DET
ajfa-7033	43	19	same	same	ADJ
ajfa-7033	43	20	basis	basis	NOUN
ajfa-7033	43	21	(	(	PUNCT
ajfa-7033	43	22	nakajima	nakajima	PROPN
ajfa-7033	43	23	,	,	PUNCT
ajfa-7033	43	24	2004	2004	NUM
ajfa-7033	43	25	,	,	PUNCT
ajfa-7033	43	26	2009	2009	NUM
ajfa-7033	43	27	)	)	PUNCT
ajfa-7033	43	28	.	.	PUNCT
ajfa-7033	44	1	mfca	mfca	PROPN
ajfa-7033	44	2	can	can	AUX
ajfa-7033	44	3	identify	identify	VERB
ajfa-7033	44	4	and	and	CCONJ
ajfa-7033	44	5	analyze	analyze	VERB
ajfa-7033	44	6	the	the	DET
ajfa-7033	44	7	value	value	NOUN
ajfa-7033	44	8	of	of	ADP
ajfa-7033	44	9	waste	waste	NOUN
ajfa-7033	44	10	,	,	PUNCT
ajfa-7033	44	11	which	which	PRON
ajfa-7033	44	12	assists	assist	VERB
ajfa-7033	44	13	organizations	organization	NOUN
ajfa-7033	44	14	to	to	PART
ajfa-7033	44	15	know	know	VERB
ajfa-7033	44	16	the	the	DET
ajfa-7033	44	17	role	role	NOUN
ajfa-7033	44	18	of	of	ADP
ajfa-7033	44	19	waste	waste	NOUN
ajfa-7033	44	20	in	in	ADP
ajfa-7033	44	21	the	the	DET
ajfa-7033	44	22	value	value	NOUN
ajfa-7033	44	23	chain	chain	NOUN
ajfa-7033	44	24	(	(	PUNCT
ajfa-7033	44	25	möller	möller	NOUN
ajfa-7033	44	26	and	and	CCONJ
ajfa-7033	44	27	prox	prox	NOUN
ajfa-7033	44	28	,	,	PUNCT
ajfa-7033	44	29	2008	2008	NUM
ajfa-7033	44	30	)	)	PUNCT
ajfa-7033	44	31	.	.	PUNCT
ajfa-7033	45	1	by	by	ADP
ajfa-7033	45	2	implementing	implement	VERB
ajfa-7033	45	3	and	and	CCONJ
ajfa-7033	45	4	analyzing	analyze	VERB
ajfa-7033	45	5	mcfa	mcfa	NOUN
ajfa-7033	45	6	,	,	PUNCT
ajfa-7033	45	7	this	this	DET
ajfa-7033	45	8	study	study	NOUN
ajfa-7033	45	9	discovers	discover	VERB
ajfa-7033	45	10	that	that	DET
ajfa-7033	45	11	waste	waste	NOUN
ajfa-7033	45	12	in	in	ADP
ajfa-7033	45	13	water	water	NOUN
ajfa-7033	45	14	resources	resource	NOUN
ajfa-7033	45	15	is	be	AUX
ajfa-7033	45	16	the	the	DET
ajfa-7033	45	17	main	main	ADJ
ajfa-7033	45	18	improvement	improvement	NOUN
ajfa-7033	45	19	decision	decision	NOUN
ajfa-7033	45	20	that	that	PRON
ajfa-7033	45	21	the	the	DET
ajfa-7033	45	22	case	case	NOUN
ajfa-7033	45	23	company	company	NOUN
ajfa-7033	45	24	needs	need	VERB
ajfa-7033	45	25	to	to	PART
ajfa-7033	45	26	make	make	VERB
ajfa-7033	45	27	.	.	PUNCT
ajfa-7033	46	1	three	three	NUM
ajfa-7033	46	2	additional	additional	ADJ
ajfa-7033	46	3	problems	problem	NOUN
ajfa-7033	46	4	including	include	VERB
ajfa-7033	46	5	output	output	NOUN
ajfa-7033	46	6	of	of	ADP
ajfa-7033	46	7	defective	defective	ADJ
ajfa-7033	46	8	goods	good	NOUN
ajfa-7033	46	9	,	,	PUNCT
ajfa-7033	46	10	residue	residue	NOUN
ajfa-7033	46	11	recovery	recovery	NOUN
ajfa-7033	46	12	,	,	PUNCT
ajfa-7033	46	13	and	and	CCONJ
ajfa-7033	46	14	the	the	DET
ajfa-7033	46	15	heat	heat	NOUN
ajfa-7033	46	16	waste	waste	NOUN
ajfa-7033	46	17	are	be	AUX
ajfa-7033	46	18	caused	cause	VERB
ajfa-7033	46	19	by	by	ADP
ajfa-7033	46	20	the	the	DET
ajfa-7033	46	21	phosphating	phosphating	NOUN
ajfa-7033	46	22	process	process	NOUN
ajfa-7033	46	23	.	.	PUNCT
ajfa-7033	47	1	apart	apart	ADV
ajfa-7033	47	2	from	from	ADP
ajfa-7033	47	3	waste	waste	NOUN
ajfa-7033	47	4	in	in	ADP
ajfa-7033	47	5	water	water	NOUN
ajfa-7033	47	6	resources	resource	NOUN
ajfa-7033	47	7	,	,	PUNCT
ajfa-7033	47	8	we	we	PRON
ajfa-7033	47	9	find	find	VERB
ajfa-7033	47	10	that	that	SCONJ
ajfa-7033	47	11	the	the	DET
ajfa-7033	47	12	materials	material	NOUN
ajfa-7033	47	13	used	use	VERB
ajfa-7033	47	14	in	in	ADP
ajfa-7033	47	15	defective	defective	ADJ
ajfa-7033	47	16	goods	good	NOUN
ajfa-7033	47	17	can	can	AUX
ajfa-7033	47	18	be	be	AUX
ajfa-7033	47	19	reused	reuse	VERB
ajfa-7033	47	20	to	to	PART
ajfa-7033	47	21	make	make	VERB
ajfa-7033	47	22	new	new	ADJ
ajfa-7033	47	23	products	product	NOUN
ajfa-7033	47	24	and	and	CCONJ
ajfa-7033	47	25	sold	sell	VERB
ajfa-7033	47	26	to	to	ADP
ajfa-7033	47	27	customers	customer	NOUN
ajfa-7033	47	28	at	at	ADP
ajfa-7033	47	29	the	the	DET
ajfa-7033	47	30	original	original	ADJ
ajfa-7033	47	31	price	price	NOUN
ajfa-7033	47	32	.	.	PUNCT
ajfa-7033	48	1	managers	manager	NOUN
ajfa-7033	48	2	may	may	AUX
ajfa-7033	48	3	think	think	VERB
ajfa-7033	48	4	that	that	SCONJ
ajfa-7033	48	5	the	the	DET
ajfa-7033	48	6	additional	additional	ADJ
ajfa-7033	48	7	costs	cost	NOUN
ajfa-7033	48	8	of	of	ADP
ajfa-7033	48	9	remaking	remake	VERB
ajfa-7033	48	10	defective	defective	ADJ
ajfa-7033	48	11	goods	good	NOUN
ajfa-7033	48	12	are	be	AUX
ajfa-7033	48	13	insignificant	insignificant	ADJ
ajfa-7033	48	14	.	.	PUNCT
ajfa-7033	49	1	however	however	ADV
ajfa-7033	49	2	,	,	PUNCT
ajfa-7033	49	3	this	this	DET
ajfa-7033	49	4	study	study	NOUN
ajfa-7033	49	5	shows	show	VERB
ajfa-7033	49	6	that	that	SCONJ
ajfa-7033	49	7	,	,	PUNCT
ajfa-7033	49	8	the	the	DET
ajfa-7033	49	9	negative	negative	ADJ
ajfa-7033	49	10	costs	cost	NOUN
ajfa-7033	49	11	incurred	incur	VERB
ajfa-7033	49	12	at	at	ADP
ajfa-7033	49	13	the	the	DET
ajfa-7033	49	14	end	end	NOUN
ajfa-7033	49	15	of	of	ADP
ajfa-7033	49	16	the	the	DET
ajfa-7033	49	17	operation	operation	NOUN
ajfa-7033	49	18	are	be	AUX
ajfa-7033	49	19	greater	great	ADJ
ajfa-7033	49	20	than	than	ADP
ajfa-7033	49	21	the	the	DET
ajfa-7033	49	22	defective	defective	ADJ
ajfa-7033	49	23	goods	good	NOUN
ajfa-7033	49	24	produced	produce	VERB
ajfa-7033	49	25	at	at	ADP
ajfa-7033	49	26	the	the	DET
ajfa-7033	49	27	front	front	ADJ
ajfa-7033	49	28	operation	operation	NOUN
ajfa-7033	49	29	.	.	PUNCT
ajfa-7033	50	1	moreover	moreover	ADV
ajfa-7033	50	2	,	,	PUNCT
ajfa-7033	50	3	the	the	DET
ajfa-7033	50	4	company	company	NOUN
ajfa-7033	50	5	can	can	AUX
ajfa-7033	50	6	dry	dry	VERB
ajfa-7033	50	7	the	the	DET
ajfa-7033	50	8	residue	residue	NOUN
ajfa-7033	50	9	using	use	VERB
ajfa-7033	50	10	waste	waste	NOUN
ajfa-7033	50	11	heat	heat	NOUN
ajfa-7033	50	12	recycled	recycle	VERB
ajfa-7033	50	13	from	from	ADP
ajfa-7033	50	14	the	the	DET
ajfa-7033	50	15	manufacturing	manufacturing	NOUN
ajfa-7033	50	16	process	process	NOUN
ajfa-7033	50	17	1	1	NUM
ajfa-7033	50	18	according	accord	VERB
ajfa-7033	50	19	to	to	ADP
ajfa-7033	50	20	data	datum	NOUN
ajfa-7033	50	21	from	from	ADP
ajfa-7033	50	22	mii	mii	NOUN
ajfa-7033	50	23	-	-	PUNCT
ajfa-7033	50	24	it	it	PRON
ajfa-7033	50	25	is	be	AUX
ajfa-7033	50	26	,	,	PUNCT
ajfa-7033	50	27	the	the	DET
ajfa-7033	50	28	gross	gross	ADJ
ajfa-7033	50	29	outputs	output	NOUN
ajfa-7033	50	30	of	of	ADP
ajfa-7033	50	31	metal	metal	NOUN
ajfa-7033	50	32	products	product	NOUN
ajfa-7033	50	33	in	in	ADP
ajfa-7033	50	34	taiwan	taiwan	PROPN
ajfa-7033	50	35	in	in	ADP
ajfa-7033	50	36	2010	2010	NUM
ajfa-7033	50	37	and	and	CCONJ
ajfa-7033	50	38	2011	2011	NUM
ajfa-7033	50	39	are	be	AUX
ajfa-7033	50	40	ntd	ntd	PROPN
ajfa-7033	50	41	673,500,000	673,500,000	NUM
ajfa-7033	50	42	and	and	CCONJ
ajfa-7033	50	43	ntd	ntd	PROPN
ajfa-7033	50	44	754,300,000	754,300,000	NUM
ajfa-7033	50	45	,	,	PUNCT
ajfa-7033	50	46	respectively	respectively	ADV
ajfa-7033	50	47	,	,	PUNCT
ajfa-7033	50	48	among	among	ADP
ajfa-7033	50	49	which	which	PRON
ajfa-7033	50	50	bolts	bolt	NOUN
ajfa-7033	50	51	and	and	CCONJ
ajfa-7033	50	52	screws	screw	NOUN
ajfa-7033	50	53	account	account	VERB
ajfa-7033	50	54	for	for	ADP
ajfa-7033	50	55	ntd	ntd	PROPN
ajfa-7033	50	56	109,800,000	109,800,000	NUM
ajfa-7033	50	57	and	and	CCONJ
ajfa-7033	50	58	ntd	ntd	PROPN
ajfa-7033	50	59	144,800,000	144,800,000	NUM
ajfa-7033	50	60	,	,	PUNCT
ajfa-7033	50	61	respectively	respectively	ADV
ajfa-7033	50	62	.	.	PUNCT
ajfa-7033	51	1	2	2	NUM
ajfa-7033	51	2	there	there	PRON
ajfa-7033	51	3	are	be	VERB
ajfa-7033	51	4	nine	nine	NUM
ajfa-7033	51	5	processes	process	NOUN
ajfa-7033	51	6	involved	involve	VERB
ajfa-7033	51	7	in	in	ADP
ajfa-7033	51	8	the	the	DET
ajfa-7033	51	9	phosphating	phosphating	NOUN
ajfa-7033	51	10	process	process	NOUN
ajfa-7033	51	11	:	:	PUNCT
ajfa-7033	51	12	material	material	NOUN
ajfa-7033	51	13	requisition	requisition	NOUN
ajfa-7033	51	14	,	,	PUNCT
ajfa-7033	51	15	phosphating	phosphating	NOUN
ajfa-7033	51	16	,	,	PUNCT
ajfa-7033	51	17	water	water	NOUN
ajfa-7033	51	18	rinsing	rinsing	NOUN
ajfa-7033	51	19	(	(	PUNCT
ajfa-7033	51	20	1	1	NUM
ajfa-7033	51	21	)	)	PUNCT
ajfa-7033	51	22	,	,	PUNCT
ajfa-7033	51	23	oxalic	oxalic	NOUN
ajfa-7033	51	24	acid	acid	NOUN
ajfa-7033	51	25	neutralization	neutralization	NOUN
ajfa-7033	51	26	,	,	PUNCT
ajfa-7033	51	27	coating	coating	NOUN
ajfa-7033	51	28	,	,	PUNCT
ajfa-7033	51	29	water	water	NOUN
ajfa-7033	51	30	rinsing	rinsing	NOUN
ajfa-7033	51	31	(	(	PUNCT
ajfa-7033	51	32	2	2	NUM
ajfa-7033	51	33	)	)	PUNCT
ajfa-7033	51	34	,	,	PUNCT
ajfa-7033	51	35	water	water	NOUN
ajfa-7033	51	36	rinsing	rinsing	NOUN
ajfa-7033	51	37	(	(	PUNCT
ajfa-7033	51	38	3	3	NUM
ajfa-7033	51	39	)	)	PUNCT
ajfa-7033	51	40	,	,	PUNCT
ajfa-7033	51	41	lubrication	lubrication	NOUN
ajfa-7033	51	42	,	,	PUNCT
ajfa-7033	51	43	drying	dry	VERB
ajfa-7033	51	44	/	/	SYM
ajfa-7033	51	45	inbound	inbound	ADJ
ajfa-7033	51	46	.	.	PUNCT
ajfa-7033	52	1	first	first	ADV
ajfa-7033	52	2	,	,	PUNCT
ajfa-7033	52	3	wire	wire	NOUN
ajfa-7033	52	4	rods	rod	NOUN
ajfa-7033	52	5	are	be	AUX
ajfa-7033	52	6	delivered	deliver	VERB
ajfa-7033	52	7	to	to	ADP
ajfa-7033	52	8	the	the	DET
ajfa-7033	52	9	entrance	entrance	NOUN
ajfa-7033	52	10	of	of	ADP
ajfa-7033	52	11	the	the	DET
ajfa-7033	52	12	phosphating	phosphating	NOUN
ajfa-7033	52	13	area	area	NOUN
ajfa-7033	52	14	(	(	PUNCT
ajfa-7033	52	15	material	material	NOUN
ajfa-7033	52	16	requisition	requisition	NOUN
ajfa-7033	52	17	process	process	NOUN
ajfa-7033	52	18	)	)	PUNCT
ajfa-7033	52	19	according	accord	VERB
ajfa-7033	52	20	to	to	ADP
ajfa-7033	52	21	work	work	NOUN
ajfa-7033	52	22	orders	order	NOUN
ajfa-7033	52	23	.	.	PUNCT
ajfa-7033	53	1	they	they	PRON
ajfa-7033	53	2	are	be	AUX
ajfa-7033	53	3	soaked	soak	VERB
ajfa-7033	53	4	in	in	ADP
ajfa-7033	53	5	hydrochloric	hydrochloric	ADJ
ajfa-7033	53	6	acid	acid	NOUN
ajfa-7033	53	7	heated	heat	VERB
ajfa-7033	53	8	by	by	ADP
ajfa-7033	53	9	fuel	fuel	NOUN
ajfa-7033	53	10	oil	oil	NOUN
ajfa-7033	53	11	to	to	PART
ajfa-7033	53	12	remove	remove	VERB
ajfa-7033	53	13	the	the	DET
ajfa-7033	53	14	oxide	oxide	NOUN
ajfa-7033	53	15	film	film	NOUN
ajfa-7033	53	16	(	(	PUNCT
ajfa-7033	53	17	phosphating	phosphating	NOUN
ajfa-7033	53	18	process	process	NOUN
ajfa-7033	53	19	)	)	PUNCT
ajfa-7033	53	20	and	and	CCONJ
ajfa-7033	53	21	are	be	AUX
ajfa-7033	53	22	washed	wash	VERB
ajfa-7033	53	23	with	with	ADP
ajfa-7033	53	24	clean	clean	ADJ
ajfa-7033	53	25	water	water	NOUN
ajfa-7033	53	26	(	(	PUNCT
ajfa-7033	53	27	water	water	NOUN
ajfa-7033	53	28	rinsing	rinsing	NOUN
ajfa-7033	53	29	1	1	NUM
ajfa-7033	53	30	)	)	PUNCT
ajfa-7033	53	31	.	.	PUNCT
ajfa-7033	54	1	after	after	ADP
ajfa-7033	54	2	that	that	PRON
ajfa-7033	54	3	,	,	PUNCT
ajfa-7033	54	4	they	they	PRON
ajfa-7033	54	5	are	be	AUX
ajfa-7033	54	6	processed	process	VERB
ajfa-7033	54	7	with	with	ADP
ajfa-7033	54	8	oxalic	oxalic	NOUN
ajfa-7033	54	9	acid	acid	NOUN
ajfa-7033	54	10	neutralization	neutralization	NOUN
ajfa-7033	54	11	in	in	ADP
ajfa-7033	54	12	order	order	NOUN
ajfa-7033	54	13	to	to	PART
ajfa-7033	54	14	make	make	VERB
ajfa-7033	54	15	sure	sure	ADJ
ajfa-7033	54	16	that	that	SCONJ
ajfa-7033	54	17	the	the	DET
ajfa-7033	54	18	film	film	NOUN
ajfa-7033	54	19	is	be	AUX
ajfa-7033	54	20	even	even	ADV
ajfa-7033	54	21	when	when	SCONJ
ajfa-7033	54	22	formed	form	VERB
ajfa-7033	54	23	.	.	PUNCT
ajfa-7033	55	1	the	the	DET
ajfa-7033	55	2	next	next	ADJ
ajfa-7033	55	3	step	step	NOUN
ajfa-7033	55	4	is	be	AUX
ajfa-7033	55	5	coating	coat	VERB
ajfa-7033	55	6	,	,	PUNCT
ajfa-7033	55	7	which	which	PRON
ajfa-7033	55	8	involves	involve	VERB
ajfa-7033	55	9	soaking	soak	VERB
ajfa-7033	55	10	the	the	DET
ajfa-7033	55	11	wire	wire	NOUN
ajfa-7033	55	12	rods	rod	NOUN
ajfa-7033	55	13	in	in	ADP
ajfa-7033	55	14	phosphate	phosphate	NOUN
ajfa-7033	55	15	.	.	PUNCT
ajfa-7033	56	1	after	after	ADP
ajfa-7033	56	2	cleaning	clean	VERB
ajfa-7033	56	3	the	the	DET
ajfa-7033	56	4	precipitation	precipitation	NOUN
ajfa-7033	56	5	on	on	ADP
ajfa-7033	56	6	the	the	DET
ajfa-7033	56	7	surface	surface	NOUN
ajfa-7033	56	8	using	use	VERB
ajfa-7033	56	9	water	water	NOUN
ajfa-7033	56	10	(	(	PUNCT
ajfa-7033	56	11	water	water	NOUN
ajfa-7033	56	12	rinsing	rinsing	NOUN
ajfa-7033	56	13	process	process	NOUN
ajfa-7033	56	14	2	2	NUM
ajfa-7033	56	15	)	)	PUNCT
ajfa-7033	56	16	and	and	CCONJ
ajfa-7033	56	17	water	water	NOUN
ajfa-7033	56	18	rinsing	rinsing	NOUN
ajfa-7033	56	19	process	process	NOUN
ajfa-7033	56	20	asian	asian	ADJ
ajfa-7033	56	21	journal	journal	NOUN
ajfa-7033	56	22	of	of	ADP
ajfa-7033	56	23	finance	finance	PROPN
ajfa-7033	56	24	&	&	CCONJ
ajfa-7033	56	25	accounting	accounting	PROPN
ajfa-7033	56	26	issn	issn	PROPN
ajfa-7033	56	27	1946	1946	NUM
ajfa-7033	56	28	-	-	PUNCT
ajfa-7033	56	29	052x	052x	NOUN
ajfa-7033	56	30	2015	2015	NUM
ajfa-7033	56	31	,	,	PUNCT
ajfa-7033	56	32	vol	vol	NOUN
ajfa-7033	56	33	.	.	PROPN
ajfa-7033	56	34	7	7	NUM
ajfa-7033	56	35	,	,	PUNCT
ajfa-7033	56	36	no	no	INTJ
ajfa-7033	56	37	.	.	NOUN
ajfa-7033	56	38	1	1	NUM
ajfa-7033	56	39	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-7033	56	40	121	121	NUM
ajfa-7033	56	41	before	before	SCONJ
ajfa-7033	56	42	the	the	DET
ajfa-7033	56	43	residue	residue	NOUN
ajfa-7033	56	44	is	be	AUX
ajfa-7033	56	45	recovered	recover	VERB
ajfa-7033	56	46	,	,	PUNCT
ajfa-7033	56	47	to	to	PART
ajfa-7033	56	48	greatly	greatly	ADV
ajfa-7033	56	49	reduce	reduce	VERB
ajfa-7033	56	50	the	the	DET
ajfa-7033	56	51	cost	cost	NOUN
ajfa-7033	56	52	of	of	ADP
ajfa-7033	56	53	residue	residue	NOUN
ajfa-7033	56	54	recovery	recovery	NOUN
ajfa-7033	56	55	management	management	NOUN
ajfa-7033	56	56	.	.	PUNCT
ajfa-7033	57	1	hence	hence	ADV
ajfa-7033	57	2	,	,	PUNCT
ajfa-7033	57	3	managers	manager	NOUN
ajfa-7033	57	4	may	may	AUX
ajfa-7033	57	5	make	make	VERB
ajfa-7033	57	6	dysfunctional	dysfunctional	ADJ
ajfa-7033	57	7	decisions	decision	NOUN
ajfa-7033	57	8	if	if	SCONJ
ajfa-7033	57	9	these	these	DET
ajfa-7033	57	10	decisions	decision	NOUN
ajfa-7033	57	11	are	be	AUX
ajfa-7033	57	12	made	make	VERB
ajfa-7033	57	13	based	base	VERB
ajfa-7033	57	14	on	on	ADP
ajfa-7033	57	15	intuition	intuition	NOUN
ajfa-7033	57	16	.	.	PUNCT
ajfa-7033	58	1	with	with	ADP
ajfa-7033	58	2	the	the	DET
ajfa-7033	58	3	use	use	NOUN
ajfa-7033	58	4	and	and	CCONJ
ajfa-7033	58	5	assessment	assessment	NOUN
ajfa-7033	58	6	of	of	ADP
ajfa-7033	58	7	quantitative	quantitative	ADJ
ajfa-7033	58	8	information	information	NOUN
ajfa-7033	58	9	,	,	PUNCT
ajfa-7033	58	10	this	this	DET
ajfa-7033	58	11	paper	paper	NOUN
ajfa-7033	58	12	suggests	suggest	VERB
ajfa-7033	58	13	that	that	SCONJ
ajfa-7033	58	14	the	the	DET
ajfa-7033	58	15	case	case	NOUN
ajfa-7033	58	16	company	company	NOUN
ajfa-7033	58	17	should	should	AUX
ajfa-7033	58	18	consider	consider	VERB
ajfa-7033	58	19	setting	set	VERB
ajfa-7033	58	20	up	up	ADP
ajfa-7033	58	21	inspection	inspection	NOUN
ajfa-7033	58	22	checkpoints	checkpoint	NOUN
ajfa-7033	58	23	and	and	CCONJ
ajfa-7033	58	24	using	use	VERB
ajfa-7033	58	25	waste	waste	NOUN
ajfa-7033	58	26	heat	heat	NOUN
ajfa-7033	58	27	rather	rather	ADV
ajfa-7033	58	28	than	than	ADP
ajfa-7033	58	29	water	water	NOUN
ajfa-7033	58	30	reclamation	reclamation	NOUN
ajfa-7033	58	31	for	for	ADP
ajfa-7033	58	32	drying	dry	VERB
ajfa-7033	58	33	residue	residue	NOUN
ajfa-7033	58	34	.	.	PUNCT
ajfa-7033	59	1	2	2	X
ajfa-7033	59	2	.	.	X
ajfa-7033	59	3	literature	literature	NOUN
ajfa-7033	59	4	review	review	PROPN
ajfa-7033	59	5	material	material	NOUN
ajfa-7033	59	6	flow	flow	NOUN
ajfa-7033	59	7	analysis	analysis	NOUN
ajfa-7033	59	8	assesses	assess	VERB
ajfa-7033	59	9	the	the	DET
ajfa-7033	59	10	effectiveness	effectiveness	NOUN
ajfa-7033	59	11	of	of	ADP
ajfa-7033	59	12	material	material	ADJ
ajfa-7033	59	13	use	use	NOUN
ajfa-7033	59	14	to	to	PART
ajfa-7033	59	15	identify	identify	VERB
ajfa-7033	59	16	the	the	DET
ajfa-7033	59	17	waste	waste	NOUN
ajfa-7033	59	18	produced	produce	VERB
ajfa-7033	59	19	from	from	ADP
ajfa-7033	59	20	certain	certain	ADJ
ajfa-7033	59	21	resources	resource	NOUN
ajfa-7033	59	22	and	and	CCONJ
ajfa-7033	59	23	materials	material	NOUN
ajfa-7033	59	24	(	(	PUNCT
ajfa-7033	59	25	european	european	ADJ
ajfa-7033	59	26	communities	community	NOUN
ajfa-7033	59	27	,	,	PUNCT
ajfa-7033	59	28	2001	2001	NUM
ajfa-7033	59	29	)	)	PUNCT
ajfa-7033	59	30	.	.	PUNCT
ajfa-7033	60	1	brunne	brunne	PROPN
ajfa-7033	60	2	and	and	CCONJ
ajfa-7033	60	3	rechberger	rechberger	PROPN
ajfa-7033	60	4	(	(	PUNCT
ajfa-7033	60	5	2005	2005	NUM
ajfa-7033	60	6	)	)	PUNCT
ajfa-7033	60	7	define	define	VERB
ajfa-7033	60	8	material	material	NOUN
ajfa-7033	60	9	flow	flow	NOUN
ajfa-7033	60	10	analysis	analysis	NOUN
ajfa-7033	60	11	as	as	ADP
ajfa-7033	60	12	a	a	DET
ajfa-7033	60	13	systematic	systematic	ADJ
ajfa-7033	60	14	assessment	assessment	NOUN
ajfa-7033	60	15	conducted	conduct	VERB
ajfa-7033	60	16	on	on	ADP
ajfa-7033	60	17	material	material	NOUN
ajfa-7033	60	18	flow	flow	NOUN
ajfa-7033	60	19	and	and	CCONJ
ajfa-7033	60	20	stocks	stock	NOUN
ajfa-7033	60	21	within	within	ADP
ajfa-7033	60	22	a	a	DET
ajfa-7033	60	23	system	system	NOUN
ajfa-7033	60	24	range	range	NOUN
ajfa-7033	60	25	,	,	PUNCT
ajfa-7033	60	26	and	and	CCONJ
ajfa-7033	60	27	defined	define	VERB
ajfa-7033	60	28	time	time	NOUN
ajfa-7033	60	29	and	and	CCONJ
ajfa-7033	60	30	space	space	NOUN
ajfa-7033	60	31	exigencies	exigency	NOUN
ajfa-7033	60	32	.	.	PUNCT
ajfa-7033	61	1	material	material	NOUN
ajfa-7033	61	2	flow	flow	NOUN
ajfa-7033	61	3	analysis	analysis	NOUN
ajfa-7033	61	4	connects	connect	VERB
ajfa-7033	61	5	material	material	NOUN
ajfa-7033	61	6	source	source	NOUN
ajfa-7033	61	7	,	,	PUNCT
ajfa-7033	61	8	path	path	NOUN
ajfa-7033	61	9	and	and	CCONJ
ajfa-7033	61	10	final	final	ADJ
ajfa-7033	61	11	location	location	NOUN
ajfa-7033	61	12	.	.	PUNCT
ajfa-7033	62	1	due	due	ADP
ajfa-7033	62	2	to	to	ADP
ajfa-7033	62	3	the	the	DET
ajfa-7033	62	4	law	law	NOUN
ajfa-7033	62	5	of	of	ADP
ajfa-7033	62	6	conservation	conservation	NOUN
ajfa-7033	62	7	of	of	ADP
ajfa-7033	62	8	matter	matter	NOUN
ajfa-7033	62	9	,	,	PUNCT
ajfa-7033	62	10	material	material	NOUN
ajfa-7033	62	11	flow	flow	NOUN
ajfa-7033	62	12	analysis	analysis	NOUN
ajfa-7033	62	13	can	can	AUX
ajfa-7033	62	14	be	be	AUX
ajfa-7033	62	15	controlled	control	VERB
ajfa-7033	62	16	by	by	ADP
ajfa-7033	62	17	comparing	compare	VERB
ajfa-7033	62	18	the	the	DET
ajfa-7033	62	19	analysis	analysis	NOUN
ajfa-7033	62	20	results	result	NOUN
ajfa-7033	62	21	of	of	ADP
ajfa-7033	62	22	input	input	NOUN
ajfa-7033	62	23	,	,	PUNCT
ajfa-7033	62	24	stock	stock	NOUN
ajfa-7033	62	25	and	and	CCONJ
ajfa-7033	62	26	output	output	NOUN
ajfa-7033	62	27	of	of	ADP
ajfa-7033	62	28	material	material	NOUN
ajfa-7033	62	29	flow	flow	NOUN
ajfa-7033	62	30	in	in	ADP
ajfa-7033	62	31	operation	operation	NOUN
ajfa-7033	62	32	.	.	PUNCT
ajfa-7033	63	1	hence	hence	ADV
ajfa-7033	63	2	,	,	PUNCT
ajfa-7033	63	3	material	material	NOUN
ajfa-7033	63	4	flow	flow	NOUN
ajfa-7033	63	5	analysis	analysis	NOUN
ajfa-7033	63	6	discusses	discuss	VERB
ajfa-7033	63	7	the	the	DET
ajfa-7033	63	8	flows	flow	NOUN
ajfa-7033	63	9	and	and	CCONJ
ajfa-7033	63	10	stocks	stock	NOUN
ajfa-7033	63	11	of	of	ADP
ajfa-7033	63	12	materials	material	NOUN
ajfa-7033	63	13	.	.	PUNCT
ajfa-7033	64	1	material	material	NOUN
ajfa-7033	64	2	flow	flow	NOUN
ajfa-7033	64	3	analysis	analysis	NOUN
ajfa-7033	64	4	can	can	AUX
ajfa-7033	64	5	also	also	ADV
ajfa-7033	64	6	be	be	AUX
ajfa-7033	64	7	an	an	DET
ajfa-7033	64	8	assisting	assisting	NOUN
ajfa-7033	64	9	tool	tool	NOUN
ajfa-7033	64	10	for	for	ADP
ajfa-7033	64	11	decision	decision	NOUN
ajfa-7033	64	12	making	making	NOUN
ajfa-7033	64	13	in	in	ADP
ajfa-7033	64	14	resources	resource	NOUN
ajfa-7033	64	15	management	management	NOUN
ajfa-7033	64	16	,	,	PUNCT
ajfa-7033	64	17	waste	waste	NOUN
ajfa-7033	64	18	management	management	NOUN
ajfa-7033	64	19	and	and	CCONJ
ajfa-7033	64	20	environmental	environmental	ADJ
ajfa-7033	64	21	management	management	NOUN
ajfa-7033	64	22	.	.	PUNCT
ajfa-7033	65	1	however	however	ADV
ajfa-7033	65	2	,	,	PUNCT
ajfa-7033	65	3	while	while	SCONJ
ajfa-7033	65	4	material	material	NOUN
ajfa-7033	65	5	flow	flow	NOUN
ajfa-7033	65	6	analysis	analysis	NOUN
ajfa-7033	65	7	only	only	ADV
ajfa-7033	65	8	focuses	focus	VERB
ajfa-7033	65	9	on	on	ADP
ajfa-7033	65	10	the	the	DET
ajfa-7033	65	11	research	research	NOUN
ajfa-7033	65	12	and	and	CCONJ
ajfa-7033	65	13	analysis	analysis	NOUN
ajfa-7033	65	14	of	of	ADP
ajfa-7033	65	15	physical	physical	ADJ
ajfa-7033	65	16	units	unit	NOUN
ajfa-7033	65	17	,	,	PUNCT
ajfa-7033	65	18	monetary	monetary	ADJ
ajfa-7033	65	19	information	information	NOUN
ajfa-7033	65	20	is	be	AUX
ajfa-7033	65	21	an	an	DET
ajfa-7033	65	22	important	important	ADJ
ajfa-7033	65	23	factor	factor	NOUN
ajfa-7033	65	24	of	of	ADP
ajfa-7033	65	25	management	management	NOUN
ajfa-7033	65	26	decision	decision	NOUN
ajfa-7033	65	27	making	making	NOUN
ajfa-7033	65	28	.	.	PUNCT
ajfa-7033	66	1	since	since	SCONJ
ajfa-7033	66	2	material	material	NOUN
ajfa-7033	66	3	flow	flow	NOUN
ajfa-7033	66	4	analysis	analysis	NOUN
ajfa-7033	66	5	lacks	lack	VERB
ajfa-7033	66	6	monetary	monetary	ADJ
ajfa-7033	66	7	information	information	NOUN
ajfa-7033	66	8	,	,	PUNCT
ajfa-7033	66	9	while	while	SCONJ
ajfa-7033	66	10	traditional	traditional	ADJ
ajfa-7033	66	11	cost	cost	NOUN
ajfa-7033	66	12	accounting	accounting	NOUN
ajfa-7033	66	13	only	only	ADV
ajfa-7033	66	14	focuses	focus	VERB
ajfa-7033	66	15	on	on	ADP
ajfa-7033	66	16	currency	currency	NOUN
ajfa-7033	66	17	information	information	NOUN
ajfa-7033	66	18	,	,	PUNCT
ajfa-7033	66	19	bernd	bernd	PROPN
ajfa-7033	66	20	wagner	wagner	PROPN
ajfa-7033	66	21	of	of	ADP
ajfa-7033	66	22	the	the	DET
ajfa-7033	66	23	university	university	PROPN
ajfa-7033	66	24	of	of	ADP
ajfa-7033	66	25	augsburg	augsburg	PROPN
ajfa-7033	66	26	in	in	ADP
ajfa-7033	66	27	germany	germany	PROPN
ajfa-7033	66	28	propose	propose	VERB
ajfa-7033	66	29	“	"	PUNCT
ajfa-7033	66	30	material	material	NOUN
ajfa-7033	66	31	flow	flow	NOUN
ajfa-7033	66	32	cost	cost	NOUN
ajfa-7033	66	33	accounting	accounting	NOUN
ajfa-7033	66	34	”	"	PUNCT
ajfa-7033	66	35	and	and	CCONJ
ajfa-7033	66	36	“	"	PUNCT
ajfa-7033	66	37	flow	flow	VERB
ajfa-7033	66	38	cost	cost	NOUN
ajfa-7033	66	39	accounting	accounting	NOUN
ajfa-7033	66	40	”	"	PUNCT
ajfa-7033	66	41	to	to	PART
ajfa-7033	66	42	solve	solve	VERB
ajfa-7033	66	43	the	the	DET
ajfa-7033	66	44	above	above	ADJ
ajfa-7033	66	45	problems	problem	NOUN
ajfa-7033	66	46	.	.	PUNCT
ajfa-7033	67	1	hargroves	hargrove	NOUN
ajfa-7033	67	2	and	and	CCONJ
ajfa-7033	67	3	smith	smith	PROPN
ajfa-7033	67	4	(	(	PUNCT
ajfa-7033	67	5	2012	2012	NUM
ajfa-7033	67	6	)	)	PUNCT
ajfa-7033	67	7	note	note	NOUN
ajfa-7033	67	8	that	that	SCONJ
ajfa-7033	67	9	not	not	PART
ajfa-7033	67	10	only	only	ADV
ajfa-7033	67	11	can	can	AUX
ajfa-7033	67	12	mfca	mfca	VERB
ajfa-7033	67	13	provide	provide	VERB
ajfa-7033	67	14	physical	physical	ADJ
ajfa-7033	67	15	information	information	NOUN
ajfa-7033	67	16	concerning	concern	VERB
ajfa-7033	67	17	material	material	NOUN
ajfa-7033	67	18	flow	flow	NOUN
ajfa-7033	67	19	analysis	analysis	NOUN
ajfa-7033	67	20	,	,	PUNCT
ajfa-7033	67	21	but	but	CCONJ
ajfa-7033	67	22	also	also	ADV
ajfa-7033	67	23	combine	combine	VERB
ajfa-7033	67	24	physical	physical	ADJ
ajfa-7033	67	25	information	information	NOUN
ajfa-7033	67	26	with	with	ADP
ajfa-7033	67	27	monetary	monetary	ADJ
ajfa-7033	67	28	information	information	NOUN
ajfa-7033	67	29	.	.	PUNCT
ajfa-7033	68	1	managers	manager	NOUN
ajfa-7033	68	2	can	can	AUX
ajfa-7033	68	3	clearly	clearly	ADV
ajfa-7033	68	4	define	define	VERB
ajfa-7033	68	5	ineffective	ineffective	ADJ
ajfa-7033	68	6	production	production	NOUN
ajfa-7033	68	7	during	during	ADP
ajfa-7033	68	8	the	the	DET
ajfa-7033	68	9	production	production	NOUN
ajfa-7033	68	10	process	process	NOUN
ajfa-7033	68	11	.	.	PUNCT
ajfa-7033	69	1	additional	additional	ADJ
ajfa-7033	69	2	benefits	benefit	NOUN
ajfa-7033	69	3	include	include	VERB
ajfa-7033	69	4	the	the	DET
ajfa-7033	69	5	material	material	NOUN
ajfa-7033	69	6	balance	balance	NOUN
ajfa-7033	69	7	concept	concept	NOUN
ajfa-7033	69	8	in	in	ADP
ajfa-7033	69	9	material	material	ADJ
ajfa-7033	69	10	analysis	analysis	NOUN
ajfa-7033	69	11	,	,	PUNCT
ajfa-7033	69	12	a	a	DET
ajfa-7033	69	13	new	new	ADJ
ajfa-7033	69	14	perspective	perspective	NOUN
ajfa-7033	69	15	on	on	ADP
ajfa-7033	69	16	activity	activity	NOUN
ajfa-7033	69	17	-	-	PUNCT
ajfa-7033	69	18	based	base	VERB
ajfa-7033	69	19	costing	costing	NOUN
ajfa-7033	69	20	systems	system	NOUN
ajfa-7033	69	21	,	,	PUNCT
ajfa-7033	69	22	cost	cost	NOUN
ajfa-7033	69	23	accumulation	accumulation	NOUN
ajfa-7033	69	24	and	and	CCONJ
ajfa-7033	69	25	the	the	DET
ajfa-7033	69	26	calculation	calculation	NOUN
ajfa-7033	69	27	of	of	ADP
ajfa-7033	69	28	positive	positive	ADJ
ajfa-7033	69	29	/	/	SYM
ajfa-7033	69	30	negative	negative	ADJ
ajfa-7033	69	31	outputs	output	NOUN
ajfa-7033	69	32	.	.	PUNCT
ajfa-7033	70	1	nakajima	nakajima	PROPN
ajfa-7033	70	2	(	(	PUNCT
ajfa-7033	70	3	2004	2004	NUM
ajfa-7033	70	4	)	)	PUNCT
ajfa-7033	70	5	indicates	indicate	VERB
ajfa-7033	70	6	that	that	SCONJ
ajfa-7033	70	7	the	the	DET
ajfa-7033	70	8	production	production	NOUN
ajfa-7033	70	9	process	process	NOUN
ajfa-7033	70	10	in	in	ADP
ajfa-7033	70	11	traditional	traditional	ADJ
ajfa-7033	70	12	cost	cost	NOUN
ajfa-7033	70	13	accounting	accounting	NOUN
ajfa-7033	70	14	is	be	AUX
ajfa-7033	70	15	a	a	DET
ajfa-7033	70	16	consumption	consumption	NOUN
ajfa-7033	70	17	process	process	NOUN
ajfa-7033	70	18	of	of	ADP
ajfa-7033	70	19	economic	economic	ADJ
ajfa-7033	70	20	values	value	NOUN
ajfa-7033	70	21	because	because	SCONJ
ajfa-7033	70	22	the	the	DET
ajfa-7033	70	23	economic	economic	ADJ
ajfa-7033	70	24	values	value	NOUN
ajfa-7033	70	25	of	of	ADP
ajfa-7033	70	26	the	the	DET
ajfa-7033	70	27	consumed	consume	VERB
ajfa-7033	70	28	resources	resource	NOUN
ajfa-7033	70	29	are	be	AUX
ajfa-7033	70	30	added	add	VERB
ajfa-7033	70	31	to	to	ADP
ajfa-7033	70	32	the	the	DET
ajfa-7033	70	33	products	product	NOUN
ajfa-7033	70	34	,	,	PUNCT
ajfa-7033	70	35	i.e.	i.e.	X
ajfa-7033	70	36	the	the	DET
ajfa-7033	70	37	products	product	NOUN
ajfa-7033	70	38	take	take	VERB
ajfa-7033	70	39	on	on	ADP
ajfa-7033	70	40	the	the	DET
ajfa-7033	70	41	costs	cost	NOUN
ajfa-7033	70	42	of	of	ADP
ajfa-7033	70	43	resources	resource	NOUN
ajfa-7033	70	44	used	use	VERB
ajfa-7033	70	45	.	.	PUNCT
ajfa-7033	71	1	as	as	ADP
ajfa-7033	71	2	a	a	DET
ajfa-7033	71	3	result	result	NOUN
ajfa-7033	71	4	,	,	PUNCT
ajfa-7033	71	5	if	if	SCONJ
ajfa-7033	71	6	a	a	DET
ajfa-7033	71	7	firm	firm	NOUN
ajfa-7033	71	8	adopts	adopt	VERB
ajfa-7033	71	9	the	the	DET
ajfa-7033	71	10	traditional	traditional	ADJ
ajfa-7033	71	11	cost	cost	NOUN
ajfa-7033	71	12	accounting	accounting	NOUN
ajfa-7033	71	13	,	,	PUNCT
ajfa-7033	71	14	then	then	ADV
ajfa-7033	71	15	we	we	PRON
ajfa-7033	71	16	can	can	AUX
ajfa-7033	71	17	ignore	ignore	VERB
ajfa-7033	71	18	important	important	ADJ
ajfa-7033	71	19	losses	loss	NOUN
ajfa-7033	71	20	and	and	CCONJ
ajfa-7033	71	21	obtain	obtain	VERB
ajfa-7033	71	22	the	the	DET
ajfa-7033	71	23	product	product	NOUN
ajfa-7033	71	24	’s	’s	PART
ajfa-7033	71	25	costs	cost	NOUN
ajfa-7033	71	26	.	.	PUNCT
ajfa-7033	72	1	on	on	ADP
ajfa-7033	72	2	the	the	DET
ajfa-7033	72	3	contrary	contrary	NOUN
ajfa-7033	72	4	,	,	PUNCT
ajfa-7033	72	5	mfca	mfca	PROPN
ajfa-7033	72	6	is	be	AUX
ajfa-7033	72	7	a	a	DET
ajfa-7033	72	8	calculation	calculation	NOUN
ajfa-7033	72	9	method	method	NOUN
ajfa-7033	72	10	based	base	VERB
ajfa-7033	72	11	on	on	ADP
ajfa-7033	72	12	the	the	DET
ajfa-7033	72	13	concept	concept	NOUN
ajfa-7033	72	14	of	of	ADP
ajfa-7033	72	15	material	material	NOUN
ajfa-7033	72	16	balance	balance	NOUN
ajfa-7033	72	17	,	,	PUNCT
ajfa-7033	72	18	which	which	PRON
ajfa-7033	72	19	allows	allow	VERB
ajfa-7033	72	20	the	the	DET
ajfa-7033	72	21	positive	positive	ADJ
ajfa-7033	72	22	and	and	CCONJ
ajfa-7033	72	23	negative	negative	ADJ
ajfa-7033	72	24	product	product	NOUN
ajfa-7033	72	25	costs	cost	NOUN
ajfa-7033	72	26	in	in	ADP
ajfa-7033	72	27	each	each	DET
ajfa-7033	72	28	manufacturing	manufacturing	NOUN
ajfa-7033	72	29	process	process	NOUN
ajfa-7033	72	30	to	to	PART
ajfa-7033	72	31	be	be	AUX
ajfa-7033	72	32	presented	present	VERB
ajfa-7033	72	33	.	.	PUNCT
ajfa-7033	73	1	hence	hence	ADV
ajfa-7033	73	2	,	,	PUNCT
ajfa-7033	73	3	managers	manager	NOUN
ajfa-7033	73	4	are	be	AUX
ajfa-7033	73	5	aware	aware	ADJ
ajfa-7033	73	6	of	of	ADP
ajfa-7033	73	7	material	material	NOUN
ajfa-7033	73	8	loss	loss	NOUN
ajfa-7033	73	9	costs	cost	NOUN
ajfa-7033	73	10	and	and	CCONJ
ajfa-7033	73	11	low	low	ADJ
ajfa-7033	73	12	efficiency	efficiency	NOUN
ajfa-7033	73	13	(	(	PUNCT
ajfa-7033	73	14	nakajima	nakajima	PROPN
ajfa-7033	73	15	,	,	PUNCT
ajfa-7033	73	16	2004	2004	NUM
ajfa-7033	73	17	;	;	PUNCT
ajfa-7033	73	18	iso	iso	PROPN
ajfa-7033	73	19	14051	14051	NUM
ajfa-7033	73	20	,	,	PUNCT
ajfa-7033	73	21	2011	2011	NUM
ajfa-7033	73	22	)	)	PUNCT
ajfa-7033	73	23	.	.	PUNCT
ajfa-7033	74	1	the	the	DET
ajfa-7033	74	2	most	most	ADV
ajfa-7033	74	3	important	important	ADJ
ajfa-7033	74	4	advantage	advantage	NOUN
ajfa-7033	74	5	of	of	ADP
ajfa-7033	74	6	mfca	mfca	NOUN
ajfa-7033	74	7	is	be	AUX
ajfa-7033	74	8	the	the	DET
ajfa-7033	74	9	transparency	transparency	NOUN
ajfa-7033	74	10	of	of	ADP
ajfa-7033	74	11	costs	cost	NOUN
ajfa-7033	74	12	to	to	ADP
ajfa-7033	74	13	organizations	organization	NOUN
ajfa-7033	74	14	.	.	PUNCT
ajfa-7033	75	1	iso	iso	PROPN
ajfa-7033	75	2	14051	14051	NUM
ajfa-7033	75	3	(	(	PUNCT
ajfa-7033	75	4	2011	2011	NUM
ajfa-7033	75	5	)	)	PUNCT
ajfa-7033	75	6	proposes	propose	VERB
ajfa-7033	75	7	that	that	SCONJ
ajfa-7033	75	8	enterprises	enterprise	NOUN
ajfa-7033	75	9	may	may	AUX
ajfa-7033	75	10	ignore	ignore	VERB
ajfa-7033	75	11	the	the	DET
ajfa-7033	75	12	importance	importance	NOUN
ajfa-7033	75	13	of	of	ADP
ajfa-7033	75	14	waste	waste	NOUN
ajfa-7033	75	15	because	because	SCONJ
ajfa-7033	75	16	it	it	PRON
ajfa-7033	75	17	can	can	AUX
ajfa-7033	75	18	be	be	AUX
ajfa-7033	75	19	recycled	recycle	VERB
ajfa-7033	75	20	and	and	CCONJ
ajfa-7033	75	21	reused	reuse	VERB
ajfa-7033	75	22	.	.	PUNCT
ajfa-7033	76	1	in	in	ADP
ajfa-7033	76	2	the	the	DET
ajfa-7033	76	3	past	past	NOUN
ajfa-7033	76	4	,	,	PUNCT
ajfa-7033	76	5	waste	waste	NOUN
ajfa-7033	76	6	from	from	ADP
ajfa-7033	76	7	spoilage	spoilage	NOUN
ajfa-7033	76	8	was	be	AUX
ajfa-7033	76	9	not	not	PART
ajfa-7033	76	10	valued	value	VERB
ajfa-7033	76	11	because	because	SCONJ
ajfa-7033	76	12	it	it	PRON
ajfa-7033	76	13	only	only	ADV
ajfa-7033	76	14	needed	need	VERB
ajfa-7033	76	15	to	to	PART
ajfa-7033	76	16	be	be	AUX
ajfa-7033	76	17	remade	remade	VERB
ajfa-7033	76	18	as	as	ADP
ajfa-7033	76	19	new	new	ADJ
ajfa-7033	76	20	finished	finish	VERB
ajfa-7033	76	21	goods	good	NOUN
ajfa-7033	76	22	and	and	CCONJ
ajfa-7033	76	23	sold	sell	VERB
ajfa-7033	76	24	to	to	ADP
ajfa-7033	76	25	downstream	downstream	ADJ
ajfa-7033	76	26	companies	company	NOUN
ajfa-7033	76	27	at	at	ADP
ajfa-7033	76	28	the	the	DET
ajfa-7033	76	29	same	same	ADJ
ajfa-7033	76	30	price	price	NOUN
ajfa-7033	76	31	.	.	PUNCT
ajfa-7033	77	1	according	accord	VERB
ajfa-7033	77	2	to	to	ADP
ajfa-7033	77	3	mfca	mfca	NOUN
ajfa-7033	77	4	,	,	PUNCT
ajfa-7033	77	5	spoilage	spoilage	NOUN
ajfa-7033	77	6	should	should	AUX
ajfa-7033	77	7	be	be	AUX
ajfa-7033	77	8	treated	treat	VERB
ajfa-7033	77	9	as	as	ADP
ajfa-7033	77	10	a	a	DET
ajfa-7033	77	11	negative	negative	ADJ
ajfa-7033	77	12	product	product	NOUN
ajfa-7033	77	13	and	and	CCONJ
ajfa-7033	77	14	the	the	DET
ajfa-7033	77	15	cost	cost	NOUN
ajfa-7033	77	16	of	of	ADP
ajfa-7033	77	17	remaking	remake	VERB
ajfa-7033	77	18	spoiled	spoiled	ADJ
ajfa-7033	77	19	products	product	NOUN
ajfa-7033	77	20	should	should	AUX
ajfa-7033	77	21	be	be	AUX
ajfa-7033	77	22	considered	consider	VERB
ajfa-7033	77	23	a	a	DET
ajfa-7033	77	24	negative	negative	ADJ
ajfa-7033	77	25	cost	cost	NOUN
ajfa-7033	77	26	.	.	PUNCT
ajfa-7033	78	1	hence	hence	ADV
ajfa-7033	78	2	,	,	PUNCT
ajfa-7033	78	3	mfca	mfca	PROPN
ajfa-7033	78	4	can	can	AUX
ajfa-7033	78	5	present	present	VERB
ajfa-7033	78	6	asian	asian	ADJ
ajfa-7033	78	7	journal	journal	NOUN
ajfa-7033	78	8	of	of	ADP
ajfa-7033	78	9	finance	finance	PROPN
ajfa-7033	78	10	&	&	CCONJ
ajfa-7033	78	11	accounting	accounting	PROPN
ajfa-7033	78	12	issn	issn	PROPN
ajfa-7033	78	13	1946	1946	NUM
ajfa-7033	78	14	-	-	PUNCT
ajfa-7033	78	15	052x	052x	NOUN
ajfa-7033	78	16	2015	2015	NUM
ajfa-7033	78	17	,	,	PUNCT
ajfa-7033	78	18	vol	vol	NOUN
ajfa-7033	78	19	.	.	PROPN
ajfa-7033	79	1	7	7	NUM
ajfa-7033	79	2	,	,	PUNCT
ajfa-7033	79	3	no	no	INTJ
ajfa-7033	79	4	.	.	NOUN
ajfa-7033	79	5	1	1	NUM
ajfa-7033	79	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-7033	79	7	122	122	NUM
ajfa-7033	79	8	these	these	DET
ajfa-7033	79	9	costs	cost	NOUN
ajfa-7033	79	10	to	to	ADP
ajfa-7033	79	11	management	management	NOUN
ajfa-7033	79	12	to	to	PART
ajfa-7033	79	13	assist	assist	VERB
ajfa-7033	79	14	them	they	PRON
ajfa-7033	79	15	understanding	understand	VERB
ajfa-7033	79	16	the	the	DET
ajfa-7033	79	17	cost	cost	NOUN
ajfa-7033	79	18	of	of	ADP
ajfa-7033	79	19	spoilage	spoilage	NOUN
ajfa-7033	79	20	.	.	PUNCT
ajfa-7033	80	1	mfca	mfca	PROPN
ajfa-7033	80	2	assists	assist	VERB
ajfa-7033	80	3	managers	manager	NOUN
ajfa-7033	80	4	to	to	PART
ajfa-7033	80	5	value	value	VERB
ajfa-7033	80	6	waste	waste	NOUN
ajfa-7033	80	7	and	and	CCONJ
ajfa-7033	80	8	endeavor	endeavor	VERB
ajfa-7033	80	9	to	to	PART
ajfa-7033	80	10	reduce	reduce	VERB
ajfa-7033	80	11	waste	waste	NOUN
ajfa-7033	80	12	,	,	PUNCT
ajfa-7033	80	13	which	which	PRON
ajfa-7033	80	14	helps	help	VERB
ajfa-7033	80	15	to	to	PART
ajfa-7033	80	16	improve	improve	VERB
ajfa-7033	80	17	the	the	DET
ajfa-7033	80	18	efficiency	efficiency	NOUN
ajfa-7033	80	19	of	of	ADP
ajfa-7033	80	20	production	production	NOUN
ajfa-7033	80	21	and	and	CCONJ
ajfa-7033	80	22	reduce	reduce	VERB
ajfa-7033	80	23	costs	cost	NOUN
ajfa-7033	80	24	(	(	PUNCT
ajfa-7033	80	25	onishi	onishi	PROPN
ajfa-7033	80	26	,	,	PUNCT
ajfa-7033	80	27	kokubu	kokubu	NOUN
ajfa-7033	80	28	and	and	CCONJ
ajfa-7033	80	29	nakajima	nakajima	PROPN
ajfa-7033	80	30	,	,	PUNCT
ajfa-7033	80	31	2009	2009	NUM
ajfa-7033	80	32	)	)	PUNCT
ajfa-7033	80	33	.	.	PUNCT
ajfa-7033	81	1	as	as	ADP
ajfa-7033	81	2	per	per	ADP
ajfa-7033	81	3	the	the	DET
ajfa-7033	81	4	material	material	NOUN
ajfa-7033	81	5	flow	flow	NOUN
ajfa-7033	81	6	cost	cost	NOUN
ajfa-7033	81	7	accounting	accounting	NOUN
ajfa-7033	81	8	guidelines	guideline	NOUN
ajfa-7033	81	9	of	of	ADP
ajfa-7033	81	10	japan	japan	PROPN
ajfa-7033	81	11	(	(	PUNCT
ajfa-7033	81	12	jmeti	jmeti	ADJ
ajfa-7033	81	13	,	,	PUNCT
ajfa-7033	81	14	2007	2007	NUM
ajfa-7033	81	15	)	)	PUNCT
ajfa-7033	81	16	,	,	PUNCT
ajfa-7033	81	17	the	the	DET
ajfa-7033	81	18	main	main	ADJ
ajfa-7033	81	19	purposes	purpose	NOUN
ajfa-7033	81	20	of	of	ADP
ajfa-7033	81	21	mcfa	mcfa	NOUN
ajfa-7033	81	22	are	be	AUX
ajfa-7033	81	23	to	to	PART
ajfa-7033	81	24	reduce	reduce	VERB
ajfa-7033	81	25	the	the	DET
ajfa-7033	81	26	costs	cost	NOUN
ajfa-7033	81	27	and	and	CCONJ
ajfa-7033	81	28	environmental	environmental	ADJ
ajfa-7033	81	29	impacts	impact	NOUN
ajfa-7033	81	30	caused	cause	VERB
ajfa-7033	81	31	by	by	ADP
ajfa-7033	81	32	corporate	corporate	ADJ
ajfa-7033	81	33	activities	activity	NOUN
ajfa-7033	81	34	and	and	CCONJ
ajfa-7033	81	35	to	to	PART
ajfa-7033	81	36	serve	serve	VERB
ajfa-7033	81	37	as	as	ADP
ajfa-7033	81	38	a	a	DET
ajfa-7033	81	39	decision	decision	NOUN
ajfa-7033	81	40	-	-	PUNCT
ajfa-7033	81	41	making	make	VERB
ajfa-7033	81	42	tool	tool	NOUN
ajfa-7033	81	43	for	for	ADP
ajfa-7033	81	44	corporations	corporation	NOUN
ajfa-7033	81	45	and	and	CCONJ
ajfa-7033	81	46	managers	manager	NOUN
ajfa-7033	81	47	.	.	PUNCT
ajfa-7033	82	1	in	in	ADP
ajfa-7033	82	2	fact	fact	NOUN
ajfa-7033	82	3	,	,	PUNCT
ajfa-7033	82	4	mcfa	mcfa	PROPN
ajfa-7033	82	5	extends	extend	VERB
ajfa-7033	82	6	the	the	DET
ajfa-7033	82	7	main	main	ADJ
ajfa-7033	82	8	concept	concept	NOUN
ajfa-7033	82	9	of	of	ADP
ajfa-7033	82	10	material	material	NOUN
ajfa-7033	82	11	flow	flow	NOUN
ajfa-7033	82	12	analysis	analysis	NOUN
ajfa-7033	82	13	and	and	CCONJ
ajfa-7033	82	14	material	material	NOUN
ajfa-7033	82	15	flow	flow	NOUN
ajfa-7033	82	16	accounting	accounting	NOUN
ajfa-7033	82	17	,	,	PUNCT
ajfa-7033	82	18	namely	namely	ADV
ajfa-7033	82	19	“	"	PUNCT
ajfa-7033	82	20	material	material	ADJ
ajfa-7033	82	21	balance	balance	NOUN
ajfa-7033	82	22	”	"	PUNCT
ajfa-7033	82	23	,	,	PUNCT
ajfa-7033	82	24	which	which	PRON
ajfa-7033	82	25	means	mean	VERB
ajfa-7033	82	26	that	that	SCONJ
ajfa-7033	82	27	input	input	NOUN
ajfa-7033	82	28	is	be	AUX
ajfa-7033	82	29	equal	equal	ADJ
ajfa-7033	82	30	to	to	PART
ajfa-7033	82	31	output	output	VERB
ajfa-7033	82	32	.	.	PUNCT
ajfa-7033	83	1	in	in	ADP
ajfa-7033	83	2	mcfa	mcfa	ADJ
ajfa-7033	83	3	,	,	PUNCT
ajfa-7033	83	4	input	input	NOUN
ajfa-7033	83	5	includes	include	VERB
ajfa-7033	83	6	all	all	DET
ajfa-7033	83	7	the	the	DET
ajfa-7033	83	8	resources	resource	NOUN
ajfa-7033	83	9	needed	need	VERB
ajfa-7033	83	10	for	for	ADP
ajfa-7033	83	11	the	the	DET
ajfa-7033	83	12	manufacturing	manufacturing	NOUN
ajfa-7033	83	13	process	process	NOUN
ajfa-7033	83	14	;	;	PUNCT
ajfa-7033	83	15	including	include	VERB
ajfa-7033	83	16	primary	primary	ADJ
ajfa-7033	83	17	raw	raw	ADJ
ajfa-7033	83	18	materials	material	NOUN
ajfa-7033	83	19	,	,	PUNCT
ajfa-7033	83	20	secondary	secondary	ADJ
ajfa-7033	83	21	raw	raw	ADJ
ajfa-7033	83	22	materials	material	NOUN
ajfa-7033	83	23	,	,	PUNCT
ajfa-7033	83	24	materials	material	NOUN
ajfa-7033	83	25	,	,	PUNCT
ajfa-7033	83	26	direct	direct	ADJ
ajfa-7033	83	27	labor	labor	NOUN
ajfa-7033	83	28	,	,	PUNCT
ajfa-7033	83	29	indirect	indirect	ADJ
ajfa-7033	83	30	labor	labor	NOUN
ajfa-7033	83	31	,	,	PUNCT
ajfa-7033	83	32	water	water	NOUN
ajfa-7033	83	33	,	,	PUNCT
ajfa-7033	83	34	electricity	electricity	NOUN
ajfa-7033	83	35	,	,	PUNCT
ajfa-7033	83	36	machinery	machinery	NOUN
ajfa-7033	83	37	,	,	PUNCT
ajfa-7033	83	38	etc	etc	X
ajfa-7033	83	39	.	.	X
ajfa-7033	84	1	output	output	NOUN
ajfa-7033	84	2	is	be	AUX
ajfa-7033	84	3	classified	classify	VERB
ajfa-7033	84	4	as	as	ADP
ajfa-7033	84	5	positive	positive	ADJ
ajfa-7033	84	6	product	product	NOUN
ajfa-7033	84	7	output3	output3	ADJ
ajfa-7033	84	8	and	and	CCONJ
ajfa-7033	84	9	negative	negative	ADJ
ajfa-7033	84	10	product	product	NOUN
ajfa-7033	84	11	output	output	NOUN
ajfa-7033	84	12	.	.	PUNCT
ajfa-7033	85	1	positive	positive	ADJ
ajfa-7033	85	2	products	product	NOUN
ajfa-7033	85	3	are	be	AUX
ajfa-7033	85	4	semi	semi	ADJ
ajfa-7033	85	5	-	-	ADJ
ajfa-7033	85	6	finished	finished	ADJ
ajfa-7033	85	7	goods	good	NOUN
ajfa-7033	85	8	in	in	ADP
ajfa-7033	85	9	process	process	NOUN
ajfa-7033	85	10	,	,	PUNCT
ajfa-7033	85	11	or	or	CCONJ
ajfa-7033	85	12	finished	finished	ADJ
ajfa-7033	85	13	goods	good	NOUN
ajfa-7033	85	14	;	;	PUNCT
ajfa-7033	85	15	negative	negative	ADJ
ajfa-7033	85	16	products	product	NOUN
ajfa-7033	85	17	are	be	AUX
ajfa-7033	85	18	waste	waste	NOUN
ajfa-7033	85	19	resources	resource	NOUN
ajfa-7033	85	20	or	or	CCONJ
ajfa-7033	85	21	recycled	recycle	VERB
ajfa-7033	85	22	materials	material	NOUN
ajfa-7033	85	23	.	.	PUNCT
ajfa-7033	86	1	in	in	ADP
ajfa-7033	86	2	order	order	NOUN
ajfa-7033	86	3	to	to	PART
ajfa-7033	86	4	convert	convert	VERB
ajfa-7033	86	5	production	production	NOUN
ajfa-7033	86	6	into	into	ADP
ajfa-7033	86	7	monetary	monetary	ADJ
ajfa-7033	86	8	units	unit	NOUN
ajfa-7033	86	9	,	,	PUNCT
ajfa-7033	86	10	input	input	NOUN
ajfa-7033	86	11	costs	cost	NOUN
ajfa-7033	86	12	must	must	AUX
ajfa-7033	86	13	be	be	AUX
ajfa-7033	86	14	equal	equal	ADJ
ajfa-7033	86	15	to	to	ADP
ajfa-7033	86	16	product	product	NOUN
ajfa-7033	86	17	costs	cost	NOUN
ajfa-7033	86	18	.	.	PUNCT
ajfa-7033	87	1	this	this	PRON
ajfa-7033	87	2	means	mean	VERB
ajfa-7033	87	3	that	that	SCONJ
ajfa-7033	87	4	the	the	DET
ajfa-7033	87	5	total	total	ADJ
ajfa-7033	87	6	input	input	NOUN
ajfa-7033	87	7	costs	cost	NOUN
ajfa-7033	87	8	are	be	AUX
ajfa-7033	87	9	equal	equal	ADJ
ajfa-7033	87	10	to	to	ADP
ajfa-7033	87	11	positive	positive	ADJ
ajfa-7033	87	12	product	product	NOUN
ajfa-7033	87	13	costs	cost	NOUN
ajfa-7033	87	14	plus	plus	CCONJ
ajfa-7033	87	15	negative	negative	ADJ
ajfa-7033	87	16	product	product	NOUN
ajfa-7033	87	17	costs	cost	NOUN
ajfa-7033	87	18	(	(	PUNCT
ajfa-7033	87	19	jmeti	jmeti	ADJ
ajfa-7033	87	20	,	,	PUNCT
ajfa-7033	87	21	2007	2007	NUM
ajfa-7033	87	22	)	)	PUNCT
ajfa-7033	87	23	.	.	PUNCT
ajfa-7033	88	1	3	3	X
ajfa-7033	88	2	.	.	X
ajfa-7033	88	3	methodology	methodology	NOUN
ajfa-7033	88	4	and	and	CCONJ
ajfa-7033	88	5	sampling	sample	VERB
ajfa-7033	88	6	3.1	3.1	NUM
ajfa-7033	88	7	methodology	methodology	NOUN
ajfa-7033	88	8	this	this	DET
ajfa-7033	88	9	paper	paper	NOUN
ajfa-7033	88	10	uses	use	VERB
ajfa-7033	88	11	a	a	DET
ajfa-7033	88	12	case	case	NOUN
ajfa-7033	88	13	study	study	NOUN
ajfa-7033	88	14	and	and	CCONJ
ajfa-7033	88	15	depth	depth	NOUN
ajfa-7033	88	16	interviews	interview	NOUN
ajfa-7033	88	17	following	follow	VERB
ajfa-7033	88	18	fakoya	fakoya	PROPN
ajfa-7033	88	19	and	and	CCONJ
ajfa-7033	88	20	van	van	PROPN
ajfa-7033	88	21	der	der	PROPN
ajfa-7033	88	22	poll	poll	NOUN
ajfa-7033	88	23	(	(	PUNCT
ajfa-7033	88	24	2013	2013	NUM
ajfa-7033	88	25	)	)	PUNCT
ajfa-7033	88	26	.	.	PUNCT
ajfa-7033	89	1	chetty	chetty	PROPN
ajfa-7033	89	2	(	(	PUNCT
ajfa-7033	89	3	1996	1996	NUM
ajfa-7033	89	4	)	)	PUNCT
ajfa-7033	89	5	indicates	indicate	VERB
ajfa-7033	89	6	that	that	SCONJ
ajfa-7033	89	7	exploratory	exploratory	ADJ
ajfa-7033	89	8	research	research	NOUN
ajfa-7033	89	9	is	be	AUX
ajfa-7033	89	10	the	the	DET
ajfa-7033	89	11	most	most	ADV
ajfa-7033	89	12	common	common	ADJ
ajfa-7033	89	13	method	method	NOUN
ajfa-7033	89	14	used	use	VERB
ajfa-7033	89	15	for	for	ADP
ajfa-7033	89	16	case	case	NOUN
ajfa-7033	89	17	studies	study	NOUN
ajfa-7033	89	18	.	.	PUNCT
ajfa-7033	90	1	the	the	DET
ajfa-7033	90	2	main	main	ADJ
ajfa-7033	90	3	purpose	purpose	NOUN
ajfa-7033	90	4	of	of	ADP
ajfa-7033	90	5	this	this	DET
ajfa-7033	90	6	study	study	NOUN
ajfa-7033	90	7	is	be	AUX
ajfa-7033	90	8	to	to	PART
ajfa-7033	90	9	use	use	VERB
ajfa-7033	90	10	mfca	mfca	NOUN
ajfa-7033	90	11	to	to	PART
ajfa-7033	90	12	assist	assist	VERB
ajfa-7033	90	13	managers	manager	NOUN
ajfa-7033	90	14	in	in	ADP
ajfa-7033	90	15	decision	decision	NOUN
ajfa-7033	90	16	making	make	VERB
ajfa-7033	90	17	to	to	PART
ajfa-7033	90	18	save	save	VERB
ajfa-7033	90	19	costs	cost	NOUN
ajfa-7033	90	20	.	.	PUNCT
ajfa-7033	91	1	we	we	PRON
ajfa-7033	91	2	believe	believe	VERB
ajfa-7033	91	3	that	that	SCONJ
ajfa-7033	91	4	the	the	DET
ajfa-7033	91	5	case	case	NOUN
ajfa-7033	91	6	study	study	NOUN
ajfa-7033	91	7	method	method	NOUN
ajfa-7033	91	8	can	can	AUX
ajfa-7033	91	9	further	far	ADV
ajfa-7033	91	10	distinguish	distinguish	VERB
ajfa-7033	91	11	between	between	ADP
ajfa-7033	91	12	the	the	DET
ajfa-7033	91	13	methods	method	NOUN
ajfa-7033	91	14	and	and	CCONJ
ajfa-7033	91	15	steps	step	NOUN
ajfa-7033	91	16	involved	involve	VERB
ajfa-7033	91	17	in	in	ADP
ajfa-7033	91	18	implementing	implement	VERB
ajfa-7033	91	19	an	an	DET
ajfa-7033	91	20	mfca	mfca	NOUN
ajfa-7033	91	21	system	system	NOUN
ajfa-7033	91	22	and	and	CCONJ
ajfa-7033	91	23	the	the	DET
ajfa-7033	91	24	influence	influence	NOUN
ajfa-7033	91	25	of	of	ADP
ajfa-7033	91	26	the	the	DET
ajfa-7033	91	27	information	information	NOUN
ajfa-7033	91	28	generated	generate	VERB
ajfa-7033	91	29	from	from	ADP
ajfa-7033	91	30	the	the	DET
ajfa-7033	91	31	system	system	NOUN
ajfa-7033	91	32	on	on	ADP
ajfa-7033	91	33	managers	manager	NOUN
ajfa-7033	91	34	’	’	PART
ajfa-7033	91	35	daily	daily	ADJ
ajfa-7033	91	36	decision	decision	NOUN
ajfa-7033	91	37	making	making	NOUN
ajfa-7033	91	38	.	.	PUNCT
ajfa-7033	92	1	in	in	ADP
ajfa-7033	92	2	addition	addition	NOUN
ajfa-7033	92	3	,	,	PUNCT
ajfa-7033	92	4	in	in	ADP
ajfa-7033	92	5	-	-	PUNCT
ajfa-7033	92	6	depth	depth	NOUN
ajfa-7033	92	7	interviews	interview	NOUN
ajfa-7033	92	8	are	be	AUX
ajfa-7033	92	9	employed	employ	VERB
ajfa-7033	92	10	in	in	ADP
ajfa-7033	92	11	this	this	DET
ajfa-7033	92	12	study	study	NOUN
ajfa-7033	92	13	to	to	PART
ajfa-7033	92	14	gather	gather	VERB
ajfa-7033	92	15	information	information	NOUN
ajfa-7033	92	16	.	.	PUNCT
ajfa-7033	93	1	stacks	stack	NOUN
ajfa-7033	93	2	(	(	PUNCT
ajfa-7033	93	3	2010	2010	NUM
ajfa-7033	93	4	)	)	PUNCT
ajfa-7033	93	5	points	point	VERB
ajfa-7033	93	6	out	out	ADP
ajfa-7033	93	7	that	that	SCONJ
ajfa-7033	93	8	in	in	ADP
ajfa-7033	93	9	-	-	PUNCT
ajfa-7033	93	10	depth	depth	NOUN
ajfa-7033	93	11	interviews	interview	NOUN
ajfa-7033	93	12	can	can	AUX
ajfa-7033	93	13	provide	provide	VERB
ajfa-7033	93	14	researchers	researcher	NOUN
ajfa-7033	93	15	with	with	ADP
ajfa-7033	93	16	detailed	detailed	ADJ
ajfa-7033	93	17	backgrounds	background	NOUN
ajfa-7033	93	18	and	and	CCONJ
ajfa-7033	93	19	assist	assist	VERB
ajfa-7033	93	20	researchers	researcher	NOUN
ajfa-7033	93	21	to	to	PART
ajfa-7033	93	22	understand	understand	VERB
ajfa-7033	93	23	both	both	CCONJ
ajfa-7033	93	24	the	the	DET
ajfa-7033	93	25	researcher	researcher	NOUN
ajfa-7033	93	26	’s	’s	PART
ajfa-7033	93	27	and	and	CCONJ
ajfa-7033	93	28	corporate	corporate	ADJ
ajfa-7033	93	29	managers	manager	NOUN
ajfa-7033	93	30	’	’	PART
ajfa-7033	93	31	opinions	opinion	NOUN
ajfa-7033	93	32	of	of	ADP
ajfa-7033	93	33	events	event	NOUN
ajfa-7033	93	34	.	.	PUNCT
ajfa-7033	94	1	considering	consider	VERB
ajfa-7033	94	2	that	that	SCONJ
ajfa-7033	94	3	material	material	NOUN
ajfa-7033	94	4	flow	flow	NOUN
ajfa-7033	94	5	cost	cost	NOUN
ajfa-7033	94	6	accounting	accounting	NOUN
ajfa-7033	94	7	is	be	AUX
ajfa-7033	94	8	established	establish	VERB
ajfa-7033	94	9	in	in	ADP
ajfa-7033	94	10	the	the	DET
ajfa-7033	94	11	corporation	corporation	NOUN
ajfa-7033	94	12	’s	’s	PART
ajfa-7033	94	13	operational	operational	ADJ
ajfa-7033	94	14	processes	process	NOUN
ajfa-7033	94	15	,	,	PUNCT
ajfa-7033	94	16	this	this	DET
ajfa-7033	94	17	study	study	NOUN
ajfa-7033	94	18	believes	believe	VERB
ajfa-7033	94	19	that	that	SCONJ
ajfa-7033	94	20	depth	depth	NOUN
ajfa-7033	94	21	interviews	interview	NOUN
ajfa-7033	94	22	assist	assist	VERB
ajfa-7033	94	23	in	in	ADP
ajfa-7033	94	24	understanding	understand	VERB
ajfa-7033	94	25	the	the	DET
ajfa-7033	94	26	background	background	NOUN
ajfa-7033	94	27	,	,	PUNCT
ajfa-7033	94	28	operational	operational	ADJ
ajfa-7033	94	29	processes	process	NOUN
ajfa-7033	94	30	and	and	CCONJ
ajfa-7033	94	31	current	current	ADJ
ajfa-7033	94	32	problems	problem	NOUN
ajfa-7033	94	33	encountered	encounter	VERB
ajfa-7033	94	34	by	by	ADP
ajfa-7033	94	35	the	the	DET
ajfa-7033	94	36	case	case	NOUN
ajfa-7033	94	37	company	company	NOUN
ajfa-7033	94	38	.	.	PUNCT
ajfa-7033	95	1	3.2	3.2	NUM
ajfa-7033	95	2	selection	selection	NOUN
ajfa-7033	95	3	of	of	ADP
ajfa-7033	95	4	case	case	NOUN
ajfa-7033	95	5	company	company	NOUN
ajfa-7033	95	6	and	and	CCONJ
ajfa-7033	95	7	explanations	explanation	VERB
ajfa-7033	95	8	the	the	DET
ajfa-7033	95	9	purpose	purpose	NOUN
ajfa-7033	95	10	of	of	ADP
ajfa-7033	95	11	this	this	DET
ajfa-7033	95	12	paper	paper	NOUN
ajfa-7033	95	13	is	be	AUX
ajfa-7033	95	14	to	to	PART
ajfa-7033	95	15	discuss	discuss	VERB
ajfa-7033	95	16	whether	whether	SCONJ
ajfa-7033	95	17	smallor	smallor	ADJ
ajfa-7033	95	18	medium	medium	ADJ
ajfa-7033	95	19	-	-	PUNCT
ajfa-7033	95	20	size	size	NOUN
ajfa-7033	95	21	enterprises	enterprise	NOUN
ajfa-7033	95	22	in	in	ADP
ajfa-7033	95	23	taiwan	taiwan	PROPN
ajfa-7033	95	24	are	be	AUX
ajfa-7033	95	25	able	able	ADJ
ajfa-7033	95	26	to	to	PART
ajfa-7033	95	27	implement	implement	VERB
ajfa-7033	95	28	mcfa	mcfa	NOUN
ajfa-7033	95	29	,	,	PUNCT
ajfa-7033	95	30	and	and	CCONJ
ajfa-7033	95	31	whether	whether	SCONJ
ajfa-7033	95	32	the	the	DET
ajfa-7033	95	33	results	result	NOUN
ajfa-7033	95	34	calculated	calculate	VERB
ajfa-7033	95	35	by	by	ADP
ajfa-7033	95	36	this	this	DET
ajfa-7033	95	37	system	system	NOUN
ajfa-7033	95	38	can	can	AUX
ajfa-7033	95	39	present	present	VERB
ajfa-7033	95	40	the	the	DET
ajfa-7033	95	41	product	product	NOUN
ajfa-7033	95	42	’s	’s	PART
ajfa-7033	95	43	costs	cost	NOUN
ajfa-7033	95	44	or	or	CCONJ
ajfa-7033	95	45	potential	potential	ADJ
ajfa-7033	95	46	improvements	improvement	NOUN
ajfa-7033	95	47	more	more	ADV
ajfa-7033	95	48	accurately	accurately	ADV
ajfa-7033	95	49	to	to	PART
ajfa-7033	95	50	assist	assist	VERB
ajfa-7033	95	51	managers	manager	NOUN
ajfa-7033	95	52	in	in	ADP
ajfa-7033	95	53	making	make	VERB
ajfa-7033	95	54	decisions	decision	NOUN
ajfa-7033	95	55	.	.	PUNCT
ajfa-7033	96	1	moreover	moreover	ADV
ajfa-7033	96	2	,	,	PUNCT
ajfa-7033	96	3	we	we	PRON
ajfa-7033	96	4	aim	aim	VERB
ajfa-7033	96	5	to	to	PART
ajfa-7033	96	6	establish	establish	VERB
ajfa-7033	96	7	feasible	feasible	ADJ
ajfa-7033	96	8	standard	standard	ADJ
ajfa-7033	96	9	operating	operating	NOUN
ajfa-7033	96	10	procedures	procedure	NOUN
ajfa-7033	96	11	for	for	ADP
ajfa-7033	96	12	implementing	implement	VERB
ajfa-7033	96	13	mfca	mfca	NOUN
ajfa-7033	96	14	in	in	ADP
ajfa-7033	96	15	smalland	smalland	NOUN
ajfa-7033	96	16	medium	medium	ADJ
ajfa-7033	96	17	-	-	PUNCT
ajfa-7033	96	18	size	size	NOUN
ajfa-7033	96	19	enterprises	enterprise	NOUN
ajfa-7033	96	20	.	.	PUNCT
ajfa-7033	97	1	this	this	DET
ajfa-7033	97	2	paper	paper	NOUN
ajfa-7033	97	3	selects	select	VERB
ajfa-7033	97	4	a	a	DET
ajfa-7033	97	5	case	case	NOUN
ajfa-7033	97	6	company	company	NOUN
ajfa-7033	97	7	based	base	VERB
ajfa-7033	97	8	on	on	ADP
ajfa-7033	97	9	the	the	DET
ajfa-7033	97	10	following	follow	VERB
ajfa-7033	97	11	criteria	criterion	NOUN
ajfa-7033	97	12	:	:	PUNCT
ajfa-7033	97	13	1	1	X
ajfa-7033	97	14	.	.	X
ajfa-7033	97	15	small	small	ADJ
ajfa-7033	97	16	and	and	CCONJ
ajfa-7033	97	17	medium	medium	ADJ
ajfa-7033	97	18	enterprises	enterprise	NOUN
ajfa-7033	97	19	:	:	PUNCT
ajfa-7033	97	20	according	accord	VERB
ajfa-7033	97	21	to	to	ADP
ajfa-7033	97	22	the	the	DET
ajfa-7033	97	23	statistics	statistic	NOUN
ajfa-7033	97	24	,	,	PUNCT
ajfa-7033	97	25	97	97	NUM
ajfa-7033	97	26	%	%	NOUN
ajfa-7033	97	27	of	of	ADP
ajfa-7033	97	28	enterprises	enterprise	NOUN
ajfa-7033	97	29	in	in	ADP
ajfa-7033	97	30	taiwan	taiwan	PROPN
ajfa-7033	97	31	are	be	AUX
ajfa-7033	97	32	smallor	smallor	ADJ
ajfa-7033	97	33	medium	medium	ADJ
ajfa-7033	97	34	-	-	PUNCT
ajfa-7033	97	35	size	size	NOUN
ajfa-7033	97	36	which	which	PRON
ajfa-7033	97	37	shows	show	VERB
ajfa-7033	97	38	that	that	SCONJ
ajfa-7033	97	39	these	these	DET
ajfa-7033	97	40	enterprises	enterprise	NOUN
ajfa-7033	97	41	hold	hold	VERB
ajfa-7033	97	42	a	a	DET
ajfa-7033	97	43	considerable	considerable	ADJ
ajfa-7033	97	44	position	position	NOUN
ajfa-7033	97	45	in	in	ADP
ajfa-7033	97	46	3	3	NUM
ajfa-7033	97	47	“	"	PUNCT
ajfa-7033	97	48	positive	positive	ADJ
ajfa-7033	97	49	product	product	NOUN
ajfa-7033	97	50	output	output	NOUN
ajfa-7033	97	51	”	"	PUNCT
ajfa-7033	97	52	and	and	CCONJ
ajfa-7033	97	53	“	"	PUNCT
ajfa-7033	97	54	negative	negative	ADJ
ajfa-7033	97	55	product	product	NOUN
ajfa-7033	97	56	output	output	NOUN
ajfa-7033	97	57	”	"	PUNCT
ajfa-7033	97	58	are	be	AUX
ajfa-7033	97	59	the	the	DET
ajfa-7033	97	60	terms	term	NOUN
ajfa-7033	97	61	of	of	ADP
ajfa-7033	97	62	jmeti	jmeti	ADJ
ajfa-7033	97	63	.	.	PUNCT
ajfa-7033	98	1	according	accord	VERB
ajfa-7033	98	2	to	to	ADP
ajfa-7033	98	3	ifac	ifac	NOUN
ajfa-7033	98	4	(	(	PUNCT
ajfa-7033	98	5	2005	2005	NUM
ajfa-7033	98	6	)	)	PUNCT
ajfa-7033	98	7	,	,	PUNCT
ajfa-7033	98	8	products	product	NOUN
ajfa-7033	98	9	are	be	AUX
ajfa-7033	98	10	classified	classify	VERB
ajfa-7033	98	11	as	as	ADP
ajfa-7033	98	12	“	"	PUNCT
ajfa-7033	98	13	product	product	NOUN
ajfa-7033	98	14	output	output	NOUN
ajfa-7033	98	15	”	"	PUNCT
ajfa-7033	98	16	and	and	CCONJ
ajfa-7033	98	17	“	"	PUNCT
ajfa-7033	98	18	non	non	ADJ
ajfa-7033	98	19	-	-	ADJ
ajfa-7033	98	20	product	product	ADJ
ajfa-7033	98	21	output	output	NOUN
ajfa-7033	98	22	”	"	PUNCT
ajfa-7033	98	23	,	,	PUNCT
ajfa-7033	98	24	but	but	CCONJ
ajfa-7033	98	25	the	the	DET
ajfa-7033	98	26	meanings	meaning	NOUN
ajfa-7033	98	27	for	for	ADP
ajfa-7033	98	28	both	both	PRON
ajfa-7033	98	29	are	be	AUX
ajfa-7033	98	30	similar	similar	ADJ
ajfa-7033	98	31	.	.	PUNCT
ajfa-7033	99	1	asian	asian	ADJ
ajfa-7033	99	2	journal	journal	PROPN
ajfa-7033	99	3	of	of	ADP
ajfa-7033	99	4	finance	finance	PROPN
ajfa-7033	99	5	&	&	CCONJ
ajfa-7033	99	6	accounting	accounting	PROPN
ajfa-7033	99	7	issn	issn	PROPN
ajfa-7033	99	8	1946	1946	NUM
ajfa-7033	99	9	-	-	PUNCT
ajfa-7033	99	10	052x	052x	NOUN
ajfa-7033	99	11	2015	2015	NUM
ajfa-7033	99	12	,	,	PUNCT
ajfa-7033	99	13	vol	vol	NOUN
ajfa-7033	99	14	.	.	PROPN
ajfa-7033	99	15	7	7	NUM
ajfa-7033	99	16	,	,	PUNCT
ajfa-7033	99	17	no	no	INTJ
ajfa-7033	99	18	.	.	NOUN
ajfa-7033	99	19	1	1	NUM
ajfa-7033	99	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-7033	99	21	123	123	NUM
ajfa-7033	99	22	the	the	DET
ajfa-7033	99	23	taiwanese	taiwanese	ADJ
ajfa-7033	99	24	economy	economy	NOUN
ajfa-7033	99	25	.	.	PUNCT
ajfa-7033	100	1	this	this	DET
ajfa-7033	100	2	study	study	NOUN
ajfa-7033	100	3	chooses	choose	VERB
ajfa-7033	100	4	to	to	PART
ajfa-7033	100	5	implement	implement	VERB
ajfa-7033	100	6	the	the	DET
ajfa-7033	100	7	system	system	NOUN
ajfa-7033	100	8	in	in	ADP
ajfa-7033	100	9	a	a	DET
ajfa-7033	100	10	smallor	smallor	ADJ
ajfa-7033	100	11	medium	medium	ADJ
ajfa-7033	100	12	-	-	PUNCT
ajfa-7033	100	13	size	size	NOUN
ajfa-7033	100	14	enterprise	enterprise	NOUN
ajfa-7033	100	15	and	and	CCONJ
ajfa-7033	100	16	expects	expect	VERB
ajfa-7033	100	17	that	that	SCONJ
ajfa-7033	100	18	our	our	PRON
ajfa-7033	100	19	results	result	NOUN
ajfa-7033	100	20	are	be	AUX
ajfa-7033	100	21	applicable	applicable	ADJ
ajfa-7033	100	22	for	for	ADP
ajfa-7033	100	23	most	most	ADJ
ajfa-7033	100	24	smalland	smalland	ADJ
ajfa-7033	100	25	medium	medium	ADJ
ajfa-7033	100	26	-	-	PUNCT
ajfa-7033	100	27	size	size	NOUN
ajfa-7033	100	28	enterprises	enterprise	NOUN
ajfa-7033	100	29	.	.	PUNCT
ajfa-7033	101	1	2	2	X
ajfa-7033	101	2	.	.	X
ajfa-7033	101	3	industry	industry	NOUN
ajfa-7033	101	4	:	:	PUNCT
ajfa-7033	101	5	nakajima	nakajima	PROPN
ajfa-7033	101	6	(	(	PUNCT
ajfa-7033	101	7	2006	2006	NUM
ajfa-7033	101	8	)	)	PUNCT
ajfa-7033	101	9	indicates	indicate	VERB
ajfa-7033	101	10	that	that	SCONJ
ajfa-7033	101	11	mfca	mfca	NOUN
ajfa-7033	101	12	is	be	AUX
ajfa-7033	101	13	more	more	ADV
ajfa-7033	101	14	suitable	suitable	ADJ
ajfa-7033	101	15	for	for	ADP
ajfa-7033	101	16	the	the	DET
ajfa-7033	101	17	processing	processing	NOUN
ajfa-7033	101	18	industry	industry	NOUN
ajfa-7033	101	19	and	and	CCONJ
ajfa-7033	101	20	in	in	ADP
ajfa-7033	101	21	particular	particular	ADJ
ajfa-7033	101	22	for	for	ADP
ajfa-7033	101	23	the	the	DET
ajfa-7033	101	24	manufacturing	manufacturing	NOUN
ajfa-7033	101	25	process	process	NOUN
ajfa-7033	101	26	of	of	ADP
ajfa-7033	101	27	parts	part	NOUN
ajfa-7033	101	28	of	of	ADP
ajfa-7033	101	29	materials	material	NOUN
ajfa-7033	101	30	and	and	CCONJ
ajfa-7033	101	31	the	the	DET
ajfa-7033	101	32	assembly	assembly	NOUN
ajfa-7033	101	33	process	process	NOUN
ajfa-7033	101	34	.	.	PUNCT
ajfa-7033	102	1	hence	hence	ADV
ajfa-7033	102	2	,	,	PUNCT
ajfa-7033	102	3	this	this	DET
ajfa-7033	102	4	study	study	NOUN
ajfa-7033	102	5	chose	choose	VERB
ajfa-7033	102	6	the	the	DET
ajfa-7033	102	7	processing	processing	NOUN
ajfa-7033	102	8	industry	industry	NOUN
ajfa-7033	102	9	,	,	PUNCT
ajfa-7033	102	10	which	which	PRON
ajfa-7033	102	11	has	have	VERB
ajfa-7033	102	12	higher	high	ADJ
ajfa-7033	102	13	productivity	productivity	NOUN
ajfa-7033	102	14	and	and	CCONJ
ajfa-7033	102	15	implementing	implement	VERB
ajfa-7033	102	16	benefits	benefit	NOUN
ajfa-7033	102	17	.	.	PUNCT
ajfa-7033	103	1	our	our	PRON
ajfa-7033	103	2	case	case	NOUN
ajfa-7033	103	3	company	company	NOUN
ajfa-7033	103	4	is	be	AUX
ajfa-7033	103	5	a	a	DET
ajfa-7033	103	6	medium	medium	ADJ
ajfa-7033	103	7	-	-	PUNCT
ajfa-7033	103	8	sized	sized	ADJ
ajfa-7033	103	9	metal	metal	NOUN
ajfa-7033	103	10	processing	processing	NOUN
ajfa-7033	103	11	company	company	NOUN
ajfa-7033	103	12	.	.	PUNCT
ajfa-7033	104	1	in	in	ADP
ajfa-7033	104	2	the	the	DET
ajfa-7033	104	3	past	past	NOUN
ajfa-7033	104	4	,	,	PUNCT
ajfa-7033	104	5	the	the	DET
ajfa-7033	104	6	organization	organization	NOUN
ajfa-7033	104	7	mainly	mainly	ADV
ajfa-7033	104	8	used	use	VERB
ajfa-7033	104	9	standard	standard	ADJ
ajfa-7033	104	10	manufacturing	manufacturing	NOUN
ajfa-7033	104	11	costing	costing	NOUN
ajfa-7033	104	12	,	,	PUNCT
ajfa-7033	104	13	the	the	DET
ajfa-7033	104	14	cost	cost	NOUN
ajfa-7033	104	15	control	control	NOUN
ajfa-7033	104	16	tool	tool	NOUN
ajfa-7033	104	17	.	.	PUNCT
ajfa-7033	105	1	however	however	ADV
ajfa-7033	105	2	,	,	PUNCT
ajfa-7033	105	3	the	the	DET
ajfa-7033	105	4	manager	manager	NOUN
ajfa-7033	105	5	still	still	ADV
ajfa-7033	105	6	did	do	AUX
ajfa-7033	105	7	not	not	PART
ajfa-7033	105	8	understand	understand	VERB
ajfa-7033	105	9	the	the	DET
ajfa-7033	105	10	actual	actual	ADJ
ajfa-7033	105	11	cost	cost	NOUN
ajfa-7033	105	12	of	of	ADP
ajfa-7033	105	13	a	a	DET
ajfa-7033	105	14	product	product	NOUN
ajfa-7033	105	15	and	and	CCONJ
ajfa-7033	105	16	thought	think	VERB
ajfa-7033	105	17	that	that	SCONJ
ajfa-7033	105	18	he	he	PRON
ajfa-7033	105	19	or	or	CCONJ
ajfa-7033	105	20	she	she	PRON
ajfa-7033	105	21	could	could	AUX
ajfa-7033	105	22	not	not	PART
ajfa-7033	105	23	effectively	effectively	ADV
ajfa-7033	105	24	use	use	VERB
ajfa-7033	105	25	water	water	NOUN
ajfa-7033	105	26	resources	resource	NOUN
ajfa-7033	105	27	,	,	PUNCT
ajfa-7033	105	28	which	which	PRON
ajfa-7033	105	29	is	be	AUX
ajfa-7033	105	30	a	a	DET
ajfa-7033	105	31	heavy	heavy	ADJ
ajfa-7033	105	32	burden	burden	NOUN
ajfa-7033	105	33	on	on	ADP
ajfa-7033	105	34	the	the	DET
ajfa-7033	105	35	company	company	NOUN
ajfa-7033	105	36	’s	’s	PART
ajfa-7033	105	37	finance	finance	NOUN
ajfa-7033	105	38	.	.	PUNCT
ajfa-7033	106	1	hence	hence	ADV
ajfa-7033	106	2	,	,	PUNCT
ajfa-7033	106	3	the	the	DET
ajfa-7033	106	4	company	company	NOUN
ajfa-7033	106	5	urgently	urgently	ADV
ajfa-7033	106	6	needs	need	VERB
ajfa-7033	106	7	to	to	PART
ajfa-7033	106	8	improve	improve	VERB
ajfa-7033	106	9	its	its	PRON
ajfa-7033	106	10	recycling	recycling	NOUN
ajfa-7033	106	11	of	of	ADP
ajfa-7033	106	12	water	water	NOUN
ajfa-7033	106	13	resources	resource	NOUN
ajfa-7033	106	14	.	.	PUNCT
ajfa-7033	107	1	the	the	DET
ajfa-7033	107	2	working	work	VERB
ajfa-7033	107	3	hours	hour	NOUN
ajfa-7033	107	4	for	for	ADP
ajfa-7033	107	5	the	the	DET
ajfa-7033	107	6	batch	batch	NOUN
ajfa-7033	107	7	production	production	NOUN
ajfa-7033	107	8	line	line	NOUN
ajfa-7033	107	9	are	be	AUX
ajfa-7033	107	10	eight	eight	NUM
ajfa-7033	107	11	hours	hour	NOUN
ajfa-7033	107	12	per	per	ADP
ajfa-7033	107	13	day	day	NOUN
ajfa-7033	107	14	.	.	PUNCT
ajfa-7033	108	1	the	the	DET
ajfa-7033	108	2	major	major	ADJ
ajfa-7033	108	3	raw	raw	ADJ
ajfa-7033	108	4	materials	material	NOUN
ajfa-7033	108	5	of	of	ADP
ajfa-7033	108	6	the	the	DET
ajfa-7033	108	7	company	company	NOUN
ajfa-7033	108	8	are	be	AUX
ajfa-7033	108	9	wire	wire	NOUN
ajfa-7033	108	10	rods	rod	NOUN
ajfa-7033	108	11	.	.	PUNCT
ajfa-7033	109	1	these	these	PRON
ajfa-7033	109	2	are	be	AUX
ajfa-7033	109	3	produced	produce	VERB
ajfa-7033	109	4	as	as	ADP
ajfa-7033	109	5	finished	finish	VERB
ajfa-7033	109	6	products	product	NOUN
ajfa-7033	109	7	through	through	ADP
ajfa-7033	109	8	four	four	NUM
ajfa-7033	109	9	processes	process	NOUN
ajfa-7033	109	10	:	:	PUNCT
ajfa-7033	109	11	the	the	DET
ajfa-7033	109	12	drawing	drawing	NOUN
ajfa-7033	109	13	process	process	NOUN
ajfa-7033	109	14	,	,	PUNCT
ajfa-7033	109	15	spheroidizing	spheroidizing	NOUN
ajfa-7033	109	16	process	process	NOUN
ajfa-7033	109	17	,	,	PUNCT
ajfa-7033	109	18	phosphating	phosphating	NOUN
ajfa-7033	109	19	process	process	NOUN
ajfa-7033	109	20	and	and	CCONJ
ajfa-7033	109	21	continuous	continuous	ADJ
ajfa-7033	109	22	drawing	drawing	NOUN
ajfa-7033	109	23	process	process	NOUN
ajfa-7033	109	24	(	(	PUNCT
ajfa-7033	109	25	as	as	SCONJ
ajfa-7033	109	26	shown	show	VERB
ajfa-7033	109	27	in	in	ADP
ajfa-7033	109	28	fig	fig	NOUN
ajfa-7033	109	29	.	.	PUNCT
ajfa-7033	110	1	1	1	NUM
ajfa-7033	110	2	)	)	PUNCT
ajfa-7033	110	3	.	.	PUNCT
ajfa-7033	111	1	wire	wire	NOUN
ajfa-7033	111	2	rods	rod	NOUN
ajfa-7033	111	3	become	become	VERB
ajfa-7033	111	4	semi	semi	ADJ
ajfa-7033	111	5	-	-	ADJ
ajfa-7033	111	6	finished	finished	ADJ
ajfa-7033	111	7	goods	good	NOUN
ajfa-7033	111	8	after	after	ADP
ajfa-7033	111	9	the	the	DET
ajfa-7033	111	10	drawing	drawing	NOUN
ajfa-7033	111	11	process	process	NOUN
ajfa-7033	111	12	.	.	PUNCT
ajfa-7033	112	1	these	these	DET
ajfa-7033	112	2	semi	semi	ADJ
ajfa-7033	112	3	-	-	ADJ
ajfa-7033	112	4	finished	finished	ADJ
ajfa-7033	112	5	goods	good	NOUN
ajfa-7033	112	6	then	then	ADV
ajfa-7033	112	7	go	go	VERB
ajfa-7033	112	8	through	through	ADP
ajfa-7033	112	9	the	the	DET
ajfa-7033	112	10	spheroidizing	spheroidizing	NOUN
ajfa-7033	112	11	process	process	NOUN
ajfa-7033	112	12	and	and	CCONJ
ajfa-7033	112	13	the	the	DET
ajfa-7033	112	14	phosphating	phosphating	NOUN
ajfa-7033	112	15	process	process	NOUN
ajfa-7033	112	16	.	.	PUNCT
ajfa-7033	113	1	wire	wire	NOUN
ajfa-7033	113	2	rods	rod	NOUN
ajfa-7033	113	3	are	be	AUX
ajfa-7033	113	4	completed	complete	VERB
ajfa-7033	113	5	as	as	ADP
ajfa-7033	113	6	finished	finish	VERB
ajfa-7033	113	7	goods	good	NOUN
ajfa-7033	113	8	during	during	ADP
ajfa-7033	113	9	the	the	DET
ajfa-7033	113	10	continuous	continuous	ADJ
ajfa-7033	113	11	drawing	drawing	NOUN
ajfa-7033	113	12	process	process	NOUN
ajfa-7033	113	13	.	.	PUNCT
ajfa-7033	114	1	figure	figure	NOUN
ajfa-7033	114	2	1	1	NUM
ajfa-7033	114	3	.	.	PUNCT
ajfa-7033	114	4	complete	complete	ADJ
ajfa-7033	114	5	operating	operating	NOUN
ajfa-7033	114	6	processes	process	NOUN
ajfa-7033	114	7	of	of	ADP
ajfa-7033	114	8	the	the	DET
ajfa-7033	114	9	case	case	NOUN
ajfa-7033	114	10	company	company	NOUN
ajfa-7033	114	11	the	the	DET
ajfa-7033	114	12	case	case	NOUN
ajfa-7033	114	13	company	company	NOUN
ajfa-7033	114	14	employed	employ	VERB
ajfa-7033	114	15	a	a	DET
ajfa-7033	114	16	traditional	traditional	ADJ
ajfa-7033	114	17	cost	cost	NOUN
ajfa-7033	114	18	accounting	accounting	NOUN
ajfa-7033	114	19	system	system	NOUN
ajfa-7033	114	20	to	to	PART
ajfa-7033	114	21	calculate	calculate	VERB
ajfa-7033	114	22	costs	cost	NOUN
ajfa-7033	114	23	and	and	CCONJ
ajfa-7033	114	24	understand	understand	VERB
ajfa-7033	114	25	its	its	PRON
ajfa-7033	114	26	past	past	ADJ
ajfa-7033	114	27	performance	performance	NOUN
ajfa-7033	114	28	.	.	PUNCT
ajfa-7033	115	1	however	however	ADV
ajfa-7033	115	2	,	,	PUNCT
ajfa-7033	115	3	the	the	DET
ajfa-7033	115	4	weakness	weakness	NOUN
ajfa-7033	115	5	of	of	ADP
ajfa-7033	115	6	the	the	DET
ajfa-7033	115	7	traditional	traditional	ADJ
ajfa-7033	115	8	cost	cost	NOUN
ajfa-7033	115	9	accounting	accounting	NOUN
ajfa-7033	115	10	system	system	NOUN
ajfa-7033	115	11	is	be	AUX
ajfa-7033	115	12	that	that	SCONJ
ajfa-7033	115	13	it	it	PRON
ajfa-7033	115	14	only	only	ADV
ajfa-7033	115	15	uses	use	VERB
ajfa-7033	115	16	the	the	DET
ajfa-7033	115	17	single	single	ADJ
ajfa-7033	115	18	basis	basis	NOUN
ajfa-7033	115	19	without	without	ADP
ajfa-7033	115	20	taking	take	VERB
ajfa-7033	115	21	into	into	ADP
ajfa-7033	115	22	consideration	consideration	NOUN
ajfa-7033	115	23	either	either	CCONJ
ajfa-7033	115	24	environmental	environmental	ADJ
ajfa-7033	115	25	costs	cost	NOUN
ajfa-7033	115	26	or	or	CCONJ
ajfa-7033	115	27	benefits	benefit	NOUN
ajfa-7033	115	28	.	.	PUNCT
ajfa-7033	116	1	after	after	ADP
ajfa-7033	116	2	an	an	DET
ajfa-7033	116	3	in	in	ADP
ajfa-7033	116	4	-	-	PUNCT
ajfa-7033	116	5	depth	depth	NOUN
ajfa-7033	116	6	interview	interview	NOUN
ajfa-7033	116	7	with	with	ADP
ajfa-7033	116	8	the	the	DET
ajfa-7033	116	9	general	general	ADJ
ajfa-7033	116	10	manager	manager	NOUN
ajfa-7033	116	11	,	,	PUNCT
ajfa-7033	116	12	we	we	PRON
ajfa-7033	116	13	discovered	discover	VERB
ajfa-7033	116	14	that	that	SCONJ
ajfa-7033	116	15	the	the	DET
ajfa-7033	116	16	primary	primary	ADJ
ajfa-7033	116	17	source	source	NOUN
ajfa-7033	116	18	of	of	ADP
ajfa-7033	116	19	waste	waste	NOUN
ajfa-7033	116	20	is	be	AUX
ajfa-7033	116	21	the	the	DET
ajfa-7033	116	22	running	run	VERB
ajfa-7033	116	23	water	water	NOUN
ajfa-7033	116	24	used	use	VERB
ajfa-7033	116	25	during	during	ADP
ajfa-7033	116	26	the	the	DET
ajfa-7033	116	27	phosphating	phosphating	NOUN
ajfa-7033	116	28	process	process	NOUN
ajfa-7033	116	29	.	.	PUNCT
ajfa-7033	117	1	although	although	SCONJ
ajfa-7033	117	2	some	some	PRON
ajfa-7033	117	3	of	of	ADP
ajfa-7033	117	4	this	this	DET
ajfa-7033	117	5	water	water	NOUN
ajfa-7033	117	6	can	can	AUX
ajfa-7033	117	7	be	be	AUX
ajfa-7033	117	8	reclaimed	reclaim	VERB
ajfa-7033	117	9	and	and	CCONJ
ajfa-7033	117	10	reused	reuse	VERB
ajfa-7033	117	11	,	,	PUNCT
ajfa-7033	117	12	the	the	DET
ajfa-7033	117	13	rest	rest	NOUN
ajfa-7033	117	14	of	of	ADP
ajfa-7033	117	15	it	it	PRON
ajfa-7033	117	16	must	must	AUX
ajfa-7033	117	17	be	be	AUX
ajfa-7033	117	18	emitted	emit	VERB
ajfa-7033	117	19	to	to	ADP
ajfa-7033	117	20	the	the	DET
ajfa-7033	117	21	sewage	sewage	NOUN
ajfa-7033	117	22	treatment	treatment	NOUN
ajfa-7033	117	23	plant	plant	NOUN
ajfa-7033	117	24	in	in	ADP
ajfa-7033	117	25	the	the	DET
ajfa-7033	117	26	industrial	industrial	ADJ
ajfa-7033	117	27	area	area	NOUN
ajfa-7033	117	28	through	through	ADP
ajfa-7033	117	29	the	the	DET
ajfa-7033	117	30	company	company	NOUN
ajfa-7033	117	31	’s	’s	PART
ajfa-7033	117	32	sewage	sewage	NOUN
ajfa-7033	117	33	treatment	treatment	NOUN
ajfa-7033	117	34	equipment	equipment	NOUN
ajfa-7033	117	35	.	.	PUNCT
ajfa-7033	118	1	given	give	VERB
ajfa-7033	118	2	this	this	PRON
ajfa-7033	118	3	,	,	PUNCT
ajfa-7033	118	4	management	management	NOUN
ajfa-7033	118	5	believes	believe	VERB
ajfa-7033	118	6	that	that	SCONJ
ajfa-7033	118	7	it	it	PRON
ajfa-7033	118	8	can	can	AUX
ajfa-7033	118	9	save	save	VERB
ajfa-7033	118	10	a	a	DET
ajfa-7033	118	11	lot	lot	NOUN
ajfa-7033	118	12	on	on	ADP
ajfa-7033	118	13	costs	cost	NOUN
ajfa-7033	118	14	if	if	SCONJ
ajfa-7033	118	15	water	water	NOUN
ajfa-7033	118	16	can	can	AUX
ajfa-7033	118	17	be	be	AUX
ajfa-7033	118	18	recycled	recycle	VERB
ajfa-7033	118	19	more	more	ADV
ajfa-7033	118	20	effectively	effectively	ADV
ajfa-7033	118	21	.	.	PUNCT
ajfa-7033	119	1	however	however	ADV
ajfa-7033	119	2	,	,	PUNCT
ajfa-7033	119	3	from	from	ADP
ajfa-7033	119	4	the	the	DET
ajfa-7033	119	5	point	point	NOUN
ajfa-7033	119	6	of	of	ADP
ajfa-7033	119	7	view	view	NOUN
ajfa-7033	119	8	of	of	ADP
ajfa-7033	119	9	mfca	mfca	NOUN
ajfa-7033	119	10	,	,	PUNCT
ajfa-7033	119	11	the	the	DET
ajfa-7033	119	12	recycling	recycling	NOUN
ajfa-7033	119	13	of	of	ADP
ajfa-7033	119	14	water	water	NOUN
ajfa-7033	119	15	is	be	AUX
ajfa-7033	119	16	not	not	PART
ajfa-7033	119	17	the	the	DET
ajfa-7033	119	18	only	only	ADJ
ajfa-7033	119	19	waste	waste	NOUN
ajfa-7033	119	20	produced	produce	VERB
ajfa-7033	119	21	by	by	ADP
ajfa-7033	119	22	the	the	DET
ajfa-7033	119	23	company	company	NOUN
ajfa-7033	119	24	.	.	PUNCT
ajfa-7033	120	1	there	there	PRON
ajfa-7033	120	2	are	be	VERB
ajfa-7033	120	3	other	other	ADJ
ajfa-7033	120	4	inevitable	inevitable	ADJ
ajfa-7033	120	5	losses	loss	NOUN
ajfa-7033	120	6	which	which	PRON
ajfa-7033	120	7	are	be	AUX
ajfa-7033	120	8	considered	consider	VERB
ajfa-7033	120	9	as	as	ADP
ajfa-7033	120	10	waste	waste	NOUN
ajfa-7033	120	11	,	,	PUNCT
ajfa-7033	120	12	such	such	ADJ
ajfa-7033	120	13	as	as	ADP
ajfa-7033	120	14	the	the	DET
ajfa-7033	120	15	input	input	NOUN
ajfa-7033	120	16	of	of	ADP
ajfa-7033	120	17	losses	loss	NOUN
ajfa-7033	120	18	of	of	ADP
ajfa-7033	120	19	resources	resource	NOUN
ajfa-7033	120	20	in	in	ADP
ajfa-7033	120	21	the	the	DET
ajfa-7033	120	22	drawing	drawing	NOUN
ajfa-7033	120	23	process	process	NOUN
ajfa-7033	120	24	and	and	CCONJ
ajfa-7033	120	25	continuous	continuous	ADJ
ajfa-7033	120	26	drawing	drawing	NOUN
ajfa-7033	120	27	process	process	NOUN
ajfa-7033	120	28	for	for	ADP
ajfa-7033	120	29	remaking	remake	VERB
ajfa-7033	120	30	products	product	NOUN
ajfa-7033	120	31	.	.	PUNCT
ajfa-7033	121	1	furthermore	furthermore	ADV
ajfa-7033	121	2	,	,	PUNCT
ajfa-7033	121	3	materials	material	NOUN
ajfa-7033	121	4	and	and	CCONJ
ajfa-7033	121	5	energy	energy	NOUN
ajfa-7033	121	6	are	be	AUX
ajfa-7033	121	7	necessary	necessary	ADJ
ajfa-7033	121	8	for	for	ADP
ajfa-7033	121	9	the	the	DET
ajfa-7033	121	10	production	production	NOUN
ajfa-7033	121	11	and	and	CCONJ
ajfa-7033	121	12	maintenance	maintenance	NOUN
ajfa-7033	121	13	of	of	ADP
ajfa-7033	121	14	operations	operation	NOUN
ajfa-7033	121	15	.	.	PUNCT
ajfa-7033	122	1	if	if	SCONJ
ajfa-7033	122	2	we	we	PRON
ajfa-7033	122	3	can	can	AUX
ajfa-7033	122	4	reduce	reduce	VERB
ajfa-7033	122	5	product	product	NOUN
ajfa-7033	122	6	inputs	input	NOUN
ajfa-7033	122	7	and	and	CCONJ
ajfa-7033	122	8	the	the	DET
ajfa-7033	122	9	wasting	wasting	NOUN
ajfa-7033	122	10	of	of	ADP
ajfa-7033	122	11	resources	resource	NOUN
ajfa-7033	122	12	caused	cause	VERB
ajfa-7033	122	13	by	by	ADP
ajfa-7033	122	14	remaking	remake	VERB
ajfa-7033	122	15	products	product	NOUN
ajfa-7033	122	16	,	,	PUNCT
ajfa-7033	122	17	this	this	PRON
ajfa-7033	122	18	would	would	AUX
ajfa-7033	122	19	result	result	VERB
ajfa-7033	122	20	in	in	ADP
ajfa-7033	122	21	great	great	ADJ
ajfa-7033	122	22	benefits	benefit	NOUN
ajfa-7033	122	23	to	to	ADP
ajfa-7033	122	24	the	the	DET
ajfa-7033	122	25	company	company	NOUN
ajfa-7033	122	26	.	.	PUNCT
ajfa-7033	123	1	asian	asian	ADJ
ajfa-7033	123	2	journal	journal	PROPN
ajfa-7033	123	3	of	of	ADP
ajfa-7033	123	4	finance	finance	PROPN
ajfa-7033	123	5	&	&	CCONJ
ajfa-7033	123	6	accounting	accounting	PROPN
ajfa-7033	123	7	issn	issn	PROPN
ajfa-7033	123	8	1946	1946	NUM
ajfa-7033	123	9	-	-	PUNCT
ajfa-7033	123	10	052x	052x	NOUN
ajfa-7033	123	11	2015	2015	NUM
ajfa-7033	123	12	,	,	PUNCT
ajfa-7033	123	13	vol	vol	NOUN
ajfa-7033	123	14	.	.	PROPN
ajfa-7033	123	15	7	7	NUM
ajfa-7033	123	16	,	,	PUNCT
ajfa-7033	123	17	no	no	INTJ
ajfa-7033	123	18	.	.	NOUN
ajfa-7033	123	19	1	1	NUM
ajfa-7033	123	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-7033	123	21	124	124	NUM
ajfa-7033	123	22	given	give	VERB
ajfa-7033	123	23	this	this	PRON
ajfa-7033	123	24	,	,	PUNCT
ajfa-7033	123	25	this	this	DET
ajfa-7033	123	26	paper	paper	NOUN
ajfa-7033	123	27	,	,	PUNCT
ajfa-7033	123	28	using	use	VERB
ajfa-7033	123	29	mfca	mfca	NOUN
ajfa-7033	123	30	,	,	PUNCT
ajfa-7033	123	31	recalculates	recalculate	VERB
ajfa-7033	123	32	product	product	NOUN
ajfa-7033	123	33	costs	cost	NOUN
ajfa-7033	123	34	among	among	ADP
ajfa-7033	123	35	operating	operating	NOUN
ajfa-7033	123	36	processes	process	NOUN
ajfa-7033	123	37	,	,	PUNCT
ajfa-7033	123	38	discusses	discuss	VERB
ajfa-7033	123	39	water	water	NOUN
ajfa-7033	123	40	waste	waste	NOUN
ajfa-7033	123	41	and	and	CCONJ
ajfa-7033	123	42	discovers	discover	VERB
ajfa-7033	123	43	the	the	DET
ajfa-7033	123	44	greatest	great	ADJ
ajfa-7033	123	45	sources	source	NOUN
ajfa-7033	123	46	of	of	ADP
ajfa-7033	123	47	waste	waste	NOUN
ajfa-7033	123	48	as	as	ADV
ajfa-7033	123	49	well	well	ADV
ajfa-7033	123	50	as	as	ADP
ajfa-7033	123	51	potential	potential	ADJ
ajfa-7033	123	52	improvements	improvement	NOUN
ajfa-7033	123	53	.	.	PUNCT
ajfa-7033	124	1	4	4	X
ajfa-7033	124	2	.	.	X
ajfa-7033	124	3	analysis	analysis	NOUN
ajfa-7033	124	4	of	of	ADP
ajfa-7033	124	5	effectiveness	effectiveness	NOUN
ajfa-7033	124	6	of	of	ADP
ajfa-7033	124	7	implementing	implement	VERB
ajfa-7033	124	8	material	material	NOUN
ajfa-7033	124	9	flow	flow	NOUN
ajfa-7033	124	10	cost	cost	NOUN
ajfa-7033	124	11	accounting	accounting	NOUN
ajfa-7033	124	12	there	there	PRON
ajfa-7033	124	13	are	be	VERB
ajfa-7033	124	14	seven	seven	NUM
ajfa-7033	124	15	steps	step	NOUN
ajfa-7033	124	16	involved	involve	VERB
ajfa-7033	124	17	in	in	ADP
ajfa-7033	124	18	establishing	establish	VERB
ajfa-7033	124	19	mfca	mfca	NOUN
ajfa-7033	124	20	including	include	VERB
ajfa-7033	124	21	planning	planning	NOUN
ajfa-7033	124	22	,	,	PUNCT
ajfa-7033	124	23	collection	collection	NOUN
ajfa-7033	124	24	and	and	CCONJ
ajfa-7033	124	25	compiling	compiling	NOUN
ajfa-7033	124	26	of	of	ADP
ajfa-7033	124	27	data	datum	NOUN
ajfa-7033	124	28	,	,	PUNCT
ajfa-7033	124	29	material	material	NOUN
ajfa-7033	124	30	flow	flow	NOUN
ajfa-7033	124	31	cost	cost	NOUN
ajfa-7033	124	32	accounting	accounting	NOUN
ajfa-7033	124	33	calculation	calculation	NOUN
ajfa-7033	124	34	,	,	PUNCT
ajfa-7033	124	35	confirming	confirm	VERB
ajfa-7033	124	36	improvements	improvement	NOUN
ajfa-7033	124	37	,	,	PUNCT
ajfa-7033	124	38	planning	plan	VERB
ajfa-7033	124	39	improvement	improvement	NOUN
ajfa-7033	124	40	projects	project	NOUN
ajfa-7033	124	41	,	,	PUNCT
ajfa-7033	124	42	executing	execute	VERB
ajfa-7033	124	43	improvements	improvement	NOUN
ajfa-7033	124	44	and	and	CCONJ
ajfa-7033	124	45	assessing	assess	VERB
ajfa-7033	124	46	improvement	improvement	NOUN
ajfa-7033	124	47	effects	effect	NOUN
ajfa-7033	124	48	(	(	PUNCT
ajfa-7033	124	49	jmeti	jmeti	ADJ
ajfa-7033	124	50	,	,	PUNCT
ajfa-7033	124	51	2007	2007	NUM
ajfa-7033	124	52	)	)	PUNCT
ajfa-7033	124	53	.	.	PUNCT
ajfa-7033	125	1	chen	chen	PROPN
ajfa-7033	125	2	and	and	CCONJ
ajfa-7033	125	3	ko	ko	PROPN
ajfa-7033	125	4	(	(	PUNCT
ajfa-7033	125	5	2005	2005	NUM
ajfa-7033	125	6	)	)	PUNCT
ajfa-7033	125	7	indicate	indicate	VERB
ajfa-7033	125	8	that	that	SCONJ
ajfa-7033	125	9	the	the	DET
ajfa-7033	125	10	development	development	NOUN
ajfa-7033	125	11	of	of	ADP
ajfa-7033	125	12	an	an	DET
ajfa-7033	125	13	accounting	accounting	NOUN
ajfa-7033	125	14	system	system	NOUN
ajfa-7033	125	15	includes	include	VERB
ajfa-7033	125	16	planning	planning	NOUN
ajfa-7033	125	17	,	,	PUNCT
ajfa-7033	125	18	analysis	analysis	NOUN
ajfa-7033	125	19	,	,	PUNCT
ajfa-7033	125	20	design	design	NOUN
ajfa-7033	125	21	,	,	PUNCT
ajfa-7033	125	22	execution	execution	NOUN
ajfa-7033	125	23	,	,	PUNCT
ajfa-7033	125	24	and	and	CCONJ
ajfa-7033	125	25	feedback	feedback	NOUN
ajfa-7033	125	26	.	.	PUNCT
ajfa-7033	126	1	hence	hence	ADV
ajfa-7033	126	2	,	,	PUNCT
ajfa-7033	126	3	this	this	DET
ajfa-7033	126	4	paper	paper	NOUN
ajfa-7033	126	5	establishes	establish	VERB
ajfa-7033	126	6	and	and	CCONJ
ajfa-7033	126	7	analyzes	analyze	VERB
ajfa-7033	126	8	mfca	mfca	NOUN
ajfa-7033	126	9	in	in	ADP
ajfa-7033	126	10	three	three	NUM
ajfa-7033	126	11	major	major	ADJ
ajfa-7033	126	12	steps	step	NOUN
ajfa-7033	126	13	:	:	PUNCT
ajfa-7033	126	14	planning	planning	NOUN
ajfa-7033	126	15	,	,	PUNCT
ajfa-7033	126	16	execution	execution	NOUN
ajfa-7033	126	17	,	,	PUNCT
ajfa-7033	126	18	and	and	CCONJ
ajfa-7033	126	19	improvements	improvement	NOUN
ajfa-7033	126	20	and	and	CCONJ
ajfa-7033	126	21	feedback	feedback	NOUN
ajfa-7033	126	22	.	.	PUNCT
ajfa-7033	127	1	4.1	4.1	NUM
ajfa-7033	127	2	planning	planning	NOUN
ajfa-7033	127	3	based	base	VERB
ajfa-7033	127	4	on	on	ADP
ajfa-7033	127	5	jmeti	jmeti	PROPN
ajfa-7033	127	6	(	(	PUNCT
ajfa-7033	127	7	2007	2007	NUM
ajfa-7033	127	8	)	)	PUNCT
ajfa-7033	127	9	,	,	PUNCT
ajfa-7033	127	10	planning	planning	NOUN
ajfa-7033	127	11	covers	cover	VERB
ajfa-7033	127	12	four	four	NUM
ajfa-7033	127	13	phases	phase	NOUN
ajfa-7033	127	14	:	:	PUNCT
ajfa-7033	127	15	determining	determine	VERB
ajfa-7033	127	16	goals4	goals4	NOUN
ajfa-7033	127	17	,	,	PUNCT
ajfa-7033	127	18	determining	determine	VERB
ajfa-7033	127	19	quantity	quantity	NOUN
ajfa-7033	127	20	centers5	centers5	NOUN
ajfa-7033	127	21	,	,	PUNCT
ajfa-7033	127	22	determining	determine	VERB
ajfa-7033	127	23	the	the	DET
ajfa-7033	127	24	analysis	analysis	NOUN
ajfa-7033	127	25	for	for	ADP
ajfa-7033	127	26	each	each	DET
ajfa-7033	127	27	period	period	NOUN
ajfa-7033	127	28	and	and	CCONJ
ajfa-7033	127	29	determining	determine	VERB
ajfa-7033	127	30	the	the	DET
ajfa-7033	127	31	methods	method	NOUN
ajfa-7033	127	32	.	.	PUNCT
ajfa-7033	128	1	table	table	NOUN
ajfa-7033	128	2	1	1	NUM
ajfa-7033	128	3	shows	show	VERB
ajfa-7033	128	4	the	the	DET
ajfa-7033	128	5	summary	summary	NOUN
ajfa-7033	128	6	of	of	ADP
ajfa-7033	128	7	the	the	DET
ajfa-7033	128	8	planning	planning	NOUN
ajfa-7033	128	9	steps	step	NOUN
ajfa-7033	128	10	:	:	PUNCT
ajfa-7033	128	11	4	4	NUM
ajfa-7033	128	12	this	this	PRON
ajfa-7033	128	13	means	mean	VERB
ajfa-7033	128	14	analyzing	analyze	VERB
ajfa-7033	128	15	which	which	DET
ajfa-7033	128	16	goal	goal	NOUN
ajfa-7033	128	17	is	be	AUX
ajfa-7033	128	18	the	the	DET
ajfa-7033	128	19	most	most	ADV
ajfa-7033	128	20	appropriate	appropriate	ADJ
ajfa-7033	128	21	and	and	CCONJ
ajfa-7033	128	22	has	have	VERB
ajfa-7033	128	23	top	top	ADJ
ajfa-7033	128	24	priority	priority	NOUN
ajfa-7033	128	25	in	in	ADP
ajfa-7033	128	26	order	order	NOUN
ajfa-7033	128	27	to	to	PART
ajfa-7033	128	28	establish	establish	VERB
ajfa-7033	128	29	material	material	NOUN
ajfa-7033	128	30	flow	flow	NOUN
ajfa-7033	128	31	cost	cost	NOUN
ajfa-7033	128	32	accounting	accounting	NOUN
ajfa-7033	128	33	.	.	PUNCT
ajfa-7033	129	1	a	a	DET
ajfa-7033	129	2	goal	goal	NOUN
ajfa-7033	129	3	can	can	AUX
ajfa-7033	129	4	be	be	AUX
ajfa-7033	129	5	a	a	DET
ajfa-7033	129	6	product	product	NOUN
ajfa-7033	129	7	,	,	PUNCT
ajfa-7033	129	8	a	a	DET
ajfa-7033	129	9	production	production	NOUN
ajfa-7033	129	10	line	line	NOUN
ajfa-7033	129	11	or	or	CCONJ
ajfa-7033	129	12	even	even	ADV
ajfa-7033	129	13	the	the	DET
ajfa-7033	129	14	important	important	ADJ
ajfa-7033	129	15	or	or	CCONJ
ajfa-7033	129	16	major	major	ADJ
ajfa-7033	129	17	production	production	NOUN
ajfa-7033	129	18	process	process	NOUN
ajfa-7033	129	19	of	of	ADP
ajfa-7033	129	20	a	a	DET
ajfa-7033	129	21	series	series	NOUN
ajfa-7033	129	22	of	of	ADP
ajfa-7033	129	23	related	related	ADJ
ajfa-7033	129	24	products	product	NOUN
ajfa-7033	129	25	.	.	PUNCT
ajfa-7033	130	1	5	5	NUM
ajfa-7033	130	2	this	this	PRON
ajfa-7033	130	3	is	be	AUX
ajfa-7033	130	4	primarily	primarily	ADV
ajfa-7033	130	5	determined	determine	VERB
ajfa-7033	130	6	by	by	ADP
ajfa-7033	130	7	analyzing	analyze	VERB
ajfa-7033	130	8	goals	goal	NOUN
ajfa-7033	130	9	and	and	CCONJ
ajfa-7033	130	10	handling	handle	VERB
ajfa-7033	130	11	future	future	ADJ
ajfa-7033	130	12	situations	situation	NOUN
ajfa-7033	130	13	.	.	PUNCT
ajfa-7033	131	1	iso	iso	PROPN
ajfa-7033	131	2	14051	14051	NUM
ajfa-7033	131	3	defines	define	VERB
ajfa-7033	131	4	a	a	DET
ajfa-7033	131	5	quantity	quantity	NOUN
ajfa-7033	131	6	center	center	NOUN
ajfa-7033	131	7	as	as	ADP
ajfa-7033	131	8	a	a	DET
ajfa-7033	131	9	selected	select	VERB
ajfa-7033	131	10	single	single	ADJ
ajfa-7033	131	11	process	process	NOUN
ajfa-7033	131	12	or	or	CCONJ
ajfa-7033	131	13	a	a	DET
ajfa-7033	131	14	set	set	NOUN
ajfa-7033	131	15	of	of	ADP
ajfa-7033	131	16	processes	process	NOUN
ajfa-7033	131	17	to	to	PART
ajfa-7033	131	18	quantify	quantify	VERB
ajfa-7033	131	19	physical	physical	ADJ
ajfa-7033	131	20	and	and	CCONJ
ajfa-7033	131	21	currency	currency	NOUN
ajfa-7033	131	22	unit	unit	NOUN
ajfa-7033	131	23	inputs	input	NOUN
ajfa-7033	131	24	and	and	CCONJ
ajfa-7033	131	25	outputs	output	NOUN
ajfa-7033	131	26	.	.	PUNCT
ajfa-7033	132	1	hence	hence	ADV
ajfa-7033	132	2	,	,	PUNCT
ajfa-7033	132	3	each	each	DET
ajfa-7033	132	4	process	process	NOUN
ajfa-7033	132	5	can	can	AUX
ajfa-7033	132	6	be	be	AUX
ajfa-7033	132	7	treated	treat	VERB
ajfa-7033	132	8	as	as	ADP
ajfa-7033	132	9	a	a	DET
ajfa-7033	132	10	quantity	quantity	NOUN
ajfa-7033	132	11	center	center	NOUN
ajfa-7033	132	12	,	,	PUNCT
ajfa-7033	132	13	such	such	ADJ
ajfa-7033	132	14	as	as	ADP
ajfa-7033	132	15	material	material	NOUN
ajfa-7033	132	16	requisition	requisition	NOUN
ajfa-7033	132	17	,	,	PUNCT
ajfa-7033	132	18	cutting	cutting	NOUN
ajfa-7033	132	19	,	,	PUNCT
ajfa-7033	132	20	cleaning	cleaning	NOUN
ajfa-7033	132	21	,	,	PUNCT
ajfa-7033	132	22	inspection	inspection	NOUN
ajfa-7033	132	23	,	,	PUNCT
ajfa-7033	132	24	packing	packing	NOUN
ajfa-7033	132	25	,	,	PUNCT
ajfa-7033	132	26	delivery	delivery	NOUN
ajfa-7033	132	27	and	and	CCONJ
ajfa-7033	132	28	storage	storage	NOUN
ajfa-7033	132	29	areas	area	NOUN
ajfa-7033	132	30	.	.	PUNCT
ajfa-7033	133	1	a	a	DET
ajfa-7033	133	2	quantity	quantity	NOUN
ajfa-7033	133	3	centre	centre	NOUN
ajfa-7033	133	4	is	be	AUX
ajfa-7033	133	5	normally	normally	ADV
ajfa-7033	133	6	determined	determine	VERB
ajfa-7033	133	7	by	by	ADP
ajfa-7033	133	8	waste	waste	NOUN
ajfa-7033	133	9	processes	process	NOUN
ajfa-7033	133	10	,	,	PUNCT
ajfa-7033	133	11	so	so	SCONJ
ajfa-7033	133	12	quantity	quantity	NOUN
ajfa-7033	133	13	centers	center	NOUN
ajfa-7033	133	14	are	be	AUX
ajfa-7033	133	15	normally	normally	ADV
ajfa-7033	133	16	more	more	ADV
ajfa-7033	133	17	that	that	DET
ajfa-7033	133	18	process	process	NOUN
ajfa-7033	133	19	centers	center	NOUN
ajfa-7033	133	20	.	.	PUNCT
ajfa-7033	134	1	asian	asian	ADJ
ajfa-7033	134	2	journal	journal	PROPN
ajfa-7033	134	3	of	of	ADP
ajfa-7033	134	4	finance	finance	PROPN
ajfa-7033	134	5	&	&	CCONJ
ajfa-7033	134	6	accounting	accounting	PROPN
ajfa-7033	134	7	issn	issn	PROPN
ajfa-7033	134	8	1946	1946	NUM
ajfa-7033	134	9	-	-	PUNCT
ajfa-7033	134	10	052x	052x	NOUN
ajfa-7033	134	11	2015	2015	NUM
ajfa-7033	134	12	,	,	PUNCT
ajfa-7033	134	13	vol	vol	NOUN
ajfa-7033	134	14	.	.	PROPN
ajfa-7033	134	15	7	7	NUM
ajfa-7033	134	16	,	,	PUNCT
ajfa-7033	134	17	no	no	INTJ
ajfa-7033	134	18	.	.	NOUN
ajfa-7033	134	19	1	1	NUM
ajfa-7033	134	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-7033	134	21	125	125	NUM
ajfa-7033	134	22	table	table	NOUN
ajfa-7033	134	23	1	1	NUM
ajfa-7033	134	24	.	.	PUNCT
ajfa-7033	134	25	planning	planning	NOUN
ajfa-7033	134	26	-	-	PUNCT
ajfa-7033	134	27	case	case	NOUN
ajfa-7033	134	28	company	company	NOUN
ajfa-7033	134	29	phases	phase	NOUN
ajfa-7033	134	30	step	step	NOUN
ajfa-7033	134	31	case	case	NOUN
ajfa-7033	134	32	company	company	NOUN
ajfa-7033	134	33	planning	planning	NOUN
ajfa-7033	134	34	determine	determine	VERB
ajfa-7033	134	35	goals	goal	NOUN
ajfa-7033	134	36	1	1	NUM
ajfa-7033	134	37	.	.	PUNCT
ajfa-7033	135	1	the	the	DET
ajfa-7033	135	2	nature	nature	NOUN
ajfa-7033	135	3	of	of	ADP
ajfa-7033	135	4	the	the	DET
ajfa-7033	135	5	case	case	NOUN
ajfa-7033	135	6	company	company	NOUN
ajfa-7033	135	7	is	be	AUX
ajfa-7033	135	8	mass	mass	ADJ
ajfa-7033	135	9	production	production	NOUN
ajfa-7033	135	10	.	.	PUNCT
ajfa-7033	136	1	all	all	DET
ajfa-7033	136	2	products	product	NOUN
ajfa-7033	136	3	go	go	VERB
ajfa-7033	136	4	through	through	ADP
ajfa-7033	136	5	the	the	DET
ajfa-7033	136	6	same	same	ADJ
ajfa-7033	136	7	manufacturing	manufacturing	NOUN
ajfa-7033	136	8	processes	process	NOUN
ajfa-7033	136	9	.	.	PUNCT
ajfa-7033	137	1	so	so	ADV
ajfa-7033	137	2	we	we	PRON
ajfa-7033	137	3	decided	decide	VERB
ajfa-7033	137	4	to	to	PART
ajfa-7033	137	5	use	use	VERB
ajfa-7033	137	6	the	the	DET
ajfa-7033	137	7	manufacturing	manufacturing	NOUN
ajfa-7033	137	8	processes	process	NOUN
ajfa-7033	137	9	as	as	ADP
ajfa-7033	137	10	our	our	PRON
ajfa-7033	137	11	goal	goal	NOUN
ajfa-7033	137	12	,	,	PUNCT
ajfa-7033	137	13	which	which	PRON
ajfa-7033	137	14	includes	include	VERB
ajfa-7033	137	15	the	the	DET
ajfa-7033	137	16	drawing	drawing	NOUN
ajfa-7033	137	17	process	process	NOUN
ajfa-7033	137	18	,	,	PUNCT
ajfa-7033	137	19	spheroidizing	spheroidizing	NOUN
ajfa-7033	137	20	process	process	NOUN
ajfa-7033	137	21	,	,	PUNCT
ajfa-7033	137	22	phosphating	phosphating	NOUN
ajfa-7033	137	23	process	process	NOUN
ajfa-7033	137	24	and	and	CCONJ
ajfa-7033	137	25	continuous	continuous	ADJ
ajfa-7033	137	26	drawing	drawing	NOUN
ajfa-7033	137	27	process	process	NOUN
ajfa-7033	137	28	.	.	PUNCT
ajfa-7033	138	1	determine	determine	VERB
ajfa-7033	138	2	quantity	quantity	NOUN
ajfa-7033	138	3	center	center	NOUN
ajfa-7033	138	4	1	1	NUM
ajfa-7033	138	5	.	.	PUNCT
ajfa-7033	138	6	before	before	ADP
ajfa-7033	138	7	determining	determine	VERB
ajfa-7033	138	8	the	the	DET
ajfa-7033	138	9	quantity	quantity	NOUN
ajfa-7033	138	10	center	center	NOUN
ajfa-7033	138	11	,	,	PUNCT
ajfa-7033	138	12	it	it	PRON
ajfa-7033	138	13	is	be	AUX
ajfa-7033	138	14	necessary	necessary	ADJ
ajfa-7033	138	15	for	for	SCONJ
ajfa-7033	138	16	researchers	researcher	NOUN
ajfa-7033	138	17	to	to	PART
ajfa-7033	138	18	understand	understand	VERB
ajfa-7033	138	19	the	the	DET
ajfa-7033	138	20	manufacturing	manufacturing	NOUN
ajfa-7033	138	21	processes	process	NOUN
ajfa-7033	138	22	of	of	ADP
ajfa-7033	138	23	the	the	DET
ajfa-7033	138	24	case	case	NOUN
ajfa-7033	138	25	company	company	NOUN
ajfa-7033	138	26	.	.	PUNCT
ajfa-7033	139	1	this	this	PRON
ajfa-7033	139	2	can	can	AUX
ajfa-7033	139	3	be	be	AUX
ajfa-7033	139	4	done	do	VERB
ajfa-7033	139	5	by	by	ADP
ajfa-7033	139	6	collecting	collect	VERB
ajfa-7033	139	7	the	the	DET
ajfa-7033	139	8	operating	operating	NOUN
ajfa-7033	139	9	procedures	procedure	NOUN
ajfa-7033	139	10	standard	standard	NOUN
ajfa-7033	139	11	.	.	PUNCT
ajfa-7033	140	1	in	in	ADP
ajfa-7033	140	2	this	this	DET
ajfa-7033	140	3	paper	paper	NOUN
ajfa-7033	140	4	,	,	PUNCT
ajfa-7033	140	5	we	we	PRON
ajfa-7033	140	6	adequately	adequately	ADV
ajfa-7033	140	7	comprehend	comprehend	VERB
ajfa-7033	140	8	this	this	DET
ajfa-7033	140	9	information	information	NOUN
ajfa-7033	140	10	via	via	ADP
ajfa-7033	140	11	the	the	DET
ajfa-7033	140	12	process	process	NOUN
ajfa-7033	140	13	control	control	NOUN
ajfa-7033	140	14	enactment	enactment	NOUN
ajfa-7033	140	15	.	.	PUNCT
ajfa-7033	141	1	2	2	X
ajfa-7033	141	2	.	.	X
ajfa-7033	142	1	although	although	SCONJ
ajfa-7033	142	2	four	four	NUM
ajfa-7033	142	3	operating	operating	NOUN
ajfa-7033	142	4	centers	center	NOUN
ajfa-7033	142	5	in	in	ADP
ajfa-7033	142	6	the	the	DET
ajfa-7033	142	7	case	case	NOUN
ajfa-7033	142	8	company	company	NOUN
ajfa-7033	142	9	can	can	AUX
ajfa-7033	142	10	be	be	AUX
ajfa-7033	142	11	further	far	ADV
ajfa-7033	142	12	classified	classify	VERB
ajfa-7033	142	13	into	into	ADP
ajfa-7033	142	14	different	different	ADJ
ajfa-7033	142	15	groups	group	NOUN
ajfa-7033	142	16	(	(	PUNCT
ajfa-7033	142	17	e.g.	e.g.	ADV
ajfa-7033	142	18	phosphating	phosphating	NOUN
ajfa-7033	142	19	process	process	NOUN
ajfa-7033	142	20	can	can	AUX
ajfa-7033	142	21	be	be	AUX
ajfa-7033	142	22	divided	divide	VERB
ajfa-7033	142	23	into	into	ADP
ajfa-7033	142	24	smaller	small	ADJ
ajfa-7033	142	25	operations	operation	NOUN
ajfa-7033	142	26	)	)	PUNCT
ajfa-7033	142	27	,	,	PUNCT
ajfa-7033	142	28	considering	consider	VERB
ajfa-7033	142	29	that	that	SCONJ
ajfa-7033	142	30	this	this	PRON
ajfa-7033	142	31	is	be	AUX
ajfa-7033	142	32	the	the	DET
ajfa-7033	142	33	first	first	ADJ
ajfa-7033	142	34	time	time	NOUN
ajfa-7033	142	35	to	to	PART
ajfa-7033	142	36	establish	establish	VERB
ajfa-7033	142	37	mfca	mfca	NOUN
ajfa-7033	142	38	,	,	PUNCT
ajfa-7033	142	39	information	information	NOUN
ajfa-7033	142	40	,	,	PUNCT
ajfa-7033	142	41	including	include	VERB
ajfa-7033	142	42	information	information	NOUN
ajfa-7033	142	43	about	about	ADP
ajfa-7033	142	44	cost	cost	NOUN
ajfa-7033	142	45	benefits	benefit	NOUN
ajfa-7033	142	46	,	,	PUNCT
ajfa-7033	142	47	is	be	AUX
ajfa-7033	142	48	not	not	PART
ajfa-7033	142	49	easily	easily	ADV
ajfa-7033	142	50	gathered6	gathered6	PROPN
ajfa-7033	142	51	,	,	PUNCT
ajfa-7033	142	52	and	and	CCONJ
ajfa-7033	142	53	so	so	ADV
ajfa-7033	142	54	we	we	PRON
ajfa-7033	142	55	expect	expect	VERB
ajfa-7033	142	56	to	to	PART
ajfa-7033	142	57	establish	establish	VERB
ajfa-7033	142	58	four	four	NUM
ajfa-7033	142	59	operating	operating	NOUN
ajfa-7033	142	60	centers	center	NOUN
ajfa-7033	142	61	as	as	ADP
ajfa-7033	142	62	quantity	quantity	NOUN
ajfa-7033	142	63	centers	center	NOUN
ajfa-7033	142	64	.	.	PUNCT
ajfa-7033	143	1	we	we	PRON
ajfa-7033	143	2	will	will	AUX
ajfa-7033	143	3	determine	determine	VERB
ajfa-7033	143	4	the	the	DET
ajfa-7033	143	5	sub	sub	NOUN
ajfa-7033	143	6	-	-	NOUN
ajfa-7033	143	7	operations	operation	NOUN
ajfa-7033	143	8	if	if	SCONJ
ajfa-7033	143	9	more	more	ADV
ajfa-7033	143	10	precise	precise	ADJ
ajfa-7033	143	11	information	information	NOUN
ajfa-7033	143	12	is	be	AUX
ajfa-7033	143	13	required	require	VERB
ajfa-7033	143	14	after	after	ADP
ajfa-7033	143	15	the	the	DET
ajfa-7033	143	16	initial	initial	ADJ
ajfa-7033	143	17	implementation	implementation	NOUN
ajfa-7033	143	18	and	and	CCONJ
ajfa-7033	143	19	understanding	understanding	NOUN
ajfa-7033	143	20	of	of	ADP
ajfa-7033	143	21	the	the	DET
ajfa-7033	143	22	positive	positive	ADJ
ajfa-7033	143	23	/	/	SYM
ajfa-7033	143	24	negative	negative	ADJ
ajfa-7033	143	25	cost	cost	NOUN
ajfa-7033	143	26	overview	overview	NOUN
ajfa-7033	143	27	of	of	ADP
ajfa-7033	143	28	the	the	DET
ajfa-7033	143	29	company	company	NOUN
ajfa-7033	143	30	.	.	PUNCT
ajfa-7033	144	1	if	if	SCONJ
ajfa-7033	144	2	this	this	PRON
ajfa-7033	144	3	is	be	AUX
ajfa-7033	144	4	the	the	DET
ajfa-7033	144	5	case	case	NOUN
ajfa-7033	144	6	,	,	PUNCT
ajfa-7033	144	7	then	then	ADV
ajfa-7033	144	8	we	we	PRON
ajfa-7033	144	9	either	either	CCONJ
ajfa-7033	144	10	execute	execute	VERB
ajfa-7033	144	11	again	again	ADV
ajfa-7033	144	12	or	or	CCONJ
ajfa-7033	144	13	the	the	DET
ajfa-7033	144	14	case	case	NOUN
ajfa-7033	144	15	company	company	NOUN
ajfa-7033	144	16	itself	itself	PRON
ajfa-7033	144	17	will	will	AUX
ajfa-7033	144	18	establish	establish	VERB
ajfa-7033	144	19	quantity	quantity	NOUN
ajfa-7033	144	20	centers	center	NOUN
ajfa-7033	144	21	based	base	VERB
ajfa-7033	144	22	on	on	ADP
ajfa-7033	144	23	smaller	small	ADJ
ajfa-7033	144	24	operations	operation	NOUN
ajfa-7033	144	25	.	.	PUNCT
ajfa-7033	145	1	determine	determine	VERB
ajfa-7033	145	2	analysis	analysis	NOUN
ajfa-7033	145	3	model	model	NOUN
ajfa-7033	145	4	and	and	CCONJ
ajfa-7033	145	5	period	period	NOUN
ajfa-7033	145	6	1	1	NUM
ajfa-7033	145	7	.	.	PUNCT
ajfa-7033	146	1	it	it	PRON
ajfa-7033	146	2	is	be	AUX
ajfa-7033	146	3	the	the	DET
ajfa-7033	146	4	first	first	ADJ
ajfa-7033	146	5	time	time	NOUN
ajfa-7033	146	6	for	for	SCONJ
ajfa-7033	146	7	the	the	DET
ajfa-7033	146	8	case	case	NOUN
ajfa-7033	146	9	company	company	NOUN
ajfa-7033	146	10	to	to	PART
ajfa-7033	146	11	establish	establish	VERB
ajfa-7033	146	12	material	material	NOUN
ajfa-7033	146	13	flow	flow	NOUN
ajfa-7033	146	14	accounting	accounting	NOUN
ajfa-7033	146	15	of	of	ADP
ajfa-7033	146	16	environmental	environmental	ADJ
ajfa-7033	146	17	management	management	NOUN
ajfa-7033	146	18	accounting	accounting	NOUN
ajfa-7033	146	19	,	,	PUNCT
ajfa-7033	146	20	so	so	CCONJ
ajfa-7033	146	21	the	the	DET
ajfa-7033	146	22	analysis	analysis	NOUN
ajfa-7033	146	23	period	period	NOUN
ajfa-7033	146	24	should	should	AUX
ajfa-7033	146	25	not	not	PART
ajfa-7033	146	26	be	be	AUX
ajfa-7033	146	27	too	too	ADV
ajfa-7033	146	28	long	long	ADJ
ajfa-7033	146	29	,	,	PUNCT
ajfa-7033	146	30	in	in	ADP
ajfa-7033	146	31	order	order	NOUN
ajfa-7033	146	32	to	to	PART
ajfa-7033	146	33	reduce	reduce	VERB
ajfa-7033	146	34	the	the	DET
ajfa-7033	146	35	difficulty	difficulty	NOUN
ajfa-7033	146	36	of	of	ADP
ajfa-7033	146	37	initial	initial	ADJ
ajfa-7033	146	38	implementation	implementation	NOUN
ajfa-7033	146	39	and	and	CCONJ
ajfa-7033	146	40	the	the	DET
ajfa-7033	146	41	risk	risk	NOUN
ajfa-7033	146	42	of	of	ADP
ajfa-7033	146	43	failure	failure	NOUN
ajfa-7033	146	44	.	.	PUNCT
ajfa-7033	147	1	when	when	SCONJ
ajfa-7033	147	2	nitto	nitto	NOUN
ajfa-7033	147	3	denko	denko	PROPN
ajfa-7033	147	4	co.	co.	PROPN
ajfa-7033	147	5	,	,	PUNCT
ajfa-7033	147	6	ltd	ltd	PROPN
ajfa-7033	147	7	.	.	PROPN
ajfa-7033	147	8	established	establish	VERB
ajfa-7033	147	9	mfca	mfca	NOUN
ajfa-7033	147	10	for	for	ADP
ajfa-7033	147	11	the	the	DET
ajfa-7033	147	12	first	first	ADJ
ajfa-7033	147	13	time	time	NOUN
ajfa-7033	147	14	,	,	PUNCT
ajfa-7033	147	15	the	the	DET
ajfa-7033	147	16	analysis	analysis	NOUN
ajfa-7033	147	17	period	period	NOUN
ajfa-7033	147	18	was	be	AUX
ajfa-7033	147	19	a	a	DET
ajfa-7033	147	20	month	month	NOUN
ajfa-7033	147	21	.	.	PUNCT
ajfa-7033	148	1	hence	hence	ADV
ajfa-7033	148	2	,	,	PUNCT
ajfa-7033	148	3	this	this	DET
ajfa-7033	148	4	paper	paper	NOUN
ajfa-7033	148	5	expects	expect	VERB
ajfa-7033	148	6	that	that	SCONJ
ajfa-7033	148	7	the	the	DET
ajfa-7033	148	8	analysis	analysis	NOUN
ajfa-7033	148	9	period	period	NOUN
ajfa-7033	148	10	is	be	AUX
ajfa-7033	148	11	a	a	DET
ajfa-7033	148	12	month	month	NOUN
ajfa-7033	148	13	with	with	ADP
ajfa-7033	148	14	a	a	DET
ajfa-7033	148	15	three	three	NUM
ajfa-7033	148	16	-	-	PUNCT
ajfa-7033	148	17	month	month	NOUN
ajfa-7033	148	18	range	range	NOUN
ajfa-7033	148	19	from	from	ADP
ajfa-7033	148	20	oct	oct	PROPN
ajfa-7033	148	21	2010	2010	NUM
ajfa-7033	148	22	to	to	ADP
ajfa-7033	148	23	dec	dec	PROPN
ajfa-7033	148	24	2010	2010	NUM
ajfa-7033	148	25	.	.	PUNCT
ajfa-7033	149	1	determine	determine	VERB
ajfa-7033	149	2	method	method	NOUN
ajfa-7033	149	3	of	of	ADP
ajfa-7033	149	4	collecting	collect	VERB
ajfa-7033	149	5	data	datum	NOUN
ajfa-7033	149	6	1	1	NUM
ajfa-7033	149	7	.	.	PUNCT
ajfa-7033	149	8	to	to	PART
ajfa-7033	149	9	reduce	reduce	VERB
ajfa-7033	149	10	the	the	DET
ajfa-7033	149	11	difficulty	difficulty	NOUN
ajfa-7033	149	12	for	for	ADP
ajfa-7033	149	13	initial	initial	ADJ
ajfa-7033	149	14	establishment	establishment	NOUN
ajfa-7033	149	15	and	and	CCONJ
ajfa-7033	149	16	enhance	enhance	VERB
ajfa-7033	149	17	benefits	benefit	NOUN
ajfa-7033	149	18	,	,	PUNCT
ajfa-7033	149	19	we	we	PRON
ajfa-7033	149	20	expect	expect	VERB
ajfa-7033	149	21	to	to	PART
ajfa-7033	149	22	be	be	AUX
ajfa-7033	149	23	provided	provide	VERB
ajfa-7033	149	24	with	with	ADP
ajfa-7033	149	25	accounting	accounting	NOUN
ajfa-7033	149	26	information	information	NOUN
ajfa-7033	149	27	by	by	ADP
ajfa-7033	149	28	the	the	DET
ajfa-7033	149	29	case	case	NOUN
ajfa-7033	149	30	company	company	NOUN
ajfa-7033	149	31	.	.	PUNCT
ajfa-7033	150	1	2	2	X
ajfa-7033	150	2	.	.	X
ajfa-7033	150	3	if	if	SCONJ
ajfa-7033	150	4	we	we	PRON
ajfa-7033	150	5	lack	lack	VERB
ajfa-7033	150	6	the	the	DET
ajfa-7033	150	7	necessary	necessary	ADJ
ajfa-7033	150	8	data	datum	NOUN
ajfa-7033	150	9	for	for	ADP
ajfa-7033	150	10	establishing	establish	VERB
ajfa-7033	150	11	material	material	NOUN
ajfa-7033	150	12	flow	flow	NOUN
ajfa-7033	150	13	cost	cost	NOUN
ajfa-7033	150	14	accounting	accounting	NOUN
ajfa-7033	150	15	,	,	PUNCT
ajfa-7033	150	16	then	then	ADV
ajfa-7033	150	17	we	we	PRON
ajfa-7033	150	18	will	will	AUX
ajfa-7033	150	19	ask	ask	VERB
ajfa-7033	150	20	the	the	DET
ajfa-7033	150	21	case	case	NOUN
ajfa-7033	150	22	company	company	NOUN
ajfa-7033	150	23	to	to	PART
ajfa-7033	150	24	collect	collect	VERB
ajfa-7033	150	25	these	these	DET
ajfa-7033	150	26	data	datum	NOUN
ajfa-7033	150	27	again	again	ADV
ajfa-7033	150	28	.	.	PUNCT
ajfa-7033	151	1	4.2	4.2	NUM
ajfa-7033	151	2	execution	execution	NOUN
ajfa-7033	151	3	according	accord	VERB
ajfa-7033	151	4	to	to	ADP
ajfa-7033	151	5	jmeti	jmeti	PROPN
ajfa-7033	151	6	(	(	PUNCT
ajfa-7033	151	7	2007	2007	NUM
ajfa-7033	151	8	)	)	PUNCT
ajfa-7033	151	9	,	,	PUNCT
ajfa-7033	151	10	execution	execution	NOUN
ajfa-7033	151	11	covers	cover	VERB
ajfa-7033	151	12	two	two	NUM
ajfa-7033	151	13	stages	stage	NOUN
ajfa-7033	151	14	:	:	PUNCT
ajfa-7033	151	15	the	the	DET
ajfa-7033	151	16	collecting	collecting	NOUN
ajfa-7033	151	17	and	and	CCONJ
ajfa-7033	151	18	compiling	compile	VERB
ajfa-7033	151	19	of	of	ADP
ajfa-7033	151	20	data	datum	NOUN
ajfa-7033	151	21	and	and	CCONJ
ajfa-7033	151	22	the	the	DET
ajfa-7033	151	23	calculation	calculation	NOUN
ajfa-7033	151	24	of	of	ADP
ajfa-7033	151	25	material	material	NOUN
ajfa-7033	151	26	flow	flow	NOUN
ajfa-7033	151	27	cost	cost	NOUN
ajfa-7033	151	28	accounting	accounting	NOUN
ajfa-7033	151	29	.	.	PUNCT
ajfa-7033	152	1	material	material	NOUN
ajfa-7033	152	2	flow	flow	NOUN
ajfa-7033	152	3	cost	cost	NOUN
ajfa-7033	152	4	accounting	account	VERB
ajfa-7033	152	5	6	6	NUM
ajfa-7033	152	6	we	we	PRON
ajfa-7033	152	7	have	have	AUX
ajfa-7033	152	8	discussed	discuss	VERB
ajfa-7033	152	9	this	this	PRON
ajfa-7033	152	10	with	with	ADP
ajfa-7033	152	11	the	the	DET
ajfa-7033	152	12	management	management	NOUN
ajfa-7033	152	13	who	who	PRON
ajfa-7033	152	14	are	be	AUX
ajfa-7033	152	15	involved	involve	VERB
ajfa-7033	152	16	in	in	ADP
ajfa-7033	152	17	material	material	NOUN
ajfa-7033	152	18	flow	flow	NOUN
ajfa-7033	152	19	cost	cost	NOUN
ajfa-7033	152	20	accounting	accounting	NOUN
ajfa-7033	152	21	.	.	PUNCT
ajfa-7033	153	1	the	the	DET
ajfa-7033	153	2	costs	cost	NOUN
ajfa-7033	153	3	and	and	CCONJ
ajfa-7033	153	4	quantity	quantity	NOUN
ajfa-7033	153	5	data	datum	NOUN
ajfa-7033	153	6	of	of	ADP
ajfa-7033	153	7	the	the	DET
ajfa-7033	153	8	company	company	NOUN
ajfa-7033	153	9	were	be	AUX
ajfa-7033	153	10	recorded	record	VERB
ajfa-7033	153	11	at	at	ADP
ajfa-7033	153	12	the	the	DET
ajfa-7033	153	13	process	process	NOUN
ajfa-7033	153	14	level	level	NOUN
ajfa-7033	153	15	.	.	PUNCT
ajfa-7033	154	1	if	if	SCONJ
ajfa-7033	154	2	we	we	PRON
ajfa-7033	154	3	divide	divide	VERB
ajfa-7033	154	4	the	the	DET
ajfa-7033	154	5	phosphating	phosphating	NOUN
ajfa-7033	154	6	process	process	NOUN
ajfa-7033	154	7	into	into	ADP
ajfa-7033	154	8	smaller	small	ADJ
ajfa-7033	154	9	processes	process	NOUN
ajfa-7033	154	10	,	,	PUNCT
ajfa-7033	154	11	then	then	ADV
ajfa-7033	154	12	all	all	PRON
ajfa-7033	154	13	of	of	ADP
ajfa-7033	154	14	the	the	DET
ajfa-7033	154	15	information	information	NOUN
ajfa-7033	154	16	has	have	VERB
ajfa-7033	154	17	to	to	PART
ajfa-7033	154	18	be	be	AUX
ajfa-7033	154	19	recollected	recollect	VERB
ajfa-7033	154	20	,	,	PUNCT
ajfa-7033	154	21	which	which	PRON
ajfa-7033	154	22	might	might	AUX
ajfa-7033	154	23	not	not	PART
ajfa-7033	154	24	be	be	AUX
ajfa-7033	154	25	cost	cost	VERB
ajfa-7033	154	26	effective	effective	ADJ
ajfa-7033	154	27	.	.	PUNCT
ajfa-7033	155	1	given	give	VERB
ajfa-7033	155	2	this	this	PRON
ajfa-7033	155	3	,	,	PUNCT
ajfa-7033	155	4	we	we	PRON
ajfa-7033	155	5	set	set	VERB
ajfa-7033	155	6	up	up	ADP
ajfa-7033	155	7	a	a	DET
ajfa-7033	155	8	quantity	quantity	NOUN
ajfa-7033	155	9	center	center	NOUN
ajfa-7033	155	10	at	at	ADP
ajfa-7033	155	11	the	the	DET
ajfa-7033	155	12	process	process	NOUN
ajfa-7033	155	13	level	level	NOUN
ajfa-7033	155	14	in	in	ADP
ajfa-7033	155	15	order	order	NOUN
ajfa-7033	155	16	to	to	PART
ajfa-7033	155	17	reduce	reduce	VERB
ajfa-7033	155	18	implementation	implementation	NOUN
ajfa-7033	155	19	costs	cost	NOUN
ajfa-7033	155	20	.	.	PUNCT
ajfa-7033	156	1	asian	asian	ADJ
ajfa-7033	156	2	journal	journal	PROPN
ajfa-7033	156	3	of	of	ADP
ajfa-7033	156	4	finance	finance	PROPN
ajfa-7033	156	5	&	&	CCONJ
ajfa-7033	156	6	accounting	accounting	PROPN
ajfa-7033	156	7	issn	issn	PROPN
ajfa-7033	156	8	1946	1946	NUM
ajfa-7033	156	9	-	-	PUNCT
ajfa-7033	156	10	052x	052x	NOUN
ajfa-7033	156	11	2015	2015	NUM
ajfa-7033	156	12	,	,	PUNCT
ajfa-7033	156	13	vol	vol	NOUN
ajfa-7033	156	14	.	.	PROPN
ajfa-7033	156	15	7	7	NUM
ajfa-7033	156	16	,	,	PUNCT
ajfa-7033	156	17	no	no	INTJ
ajfa-7033	156	18	.	.	NOUN
ajfa-7033	156	19	1	1	NUM
ajfa-7033	156	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-7033	156	21	126	126	NUM
ajfa-7033	156	22	builds	build	VERB
ajfa-7033	156	23	quantity	quantity	NOUN
ajfa-7033	156	24	centers	center	NOUN
ajfa-7033	156	25	by	by	ADP
ajfa-7033	156	26	processes	process	NOUN
ajfa-7033	156	27	and	and	CCONJ
ajfa-7033	156	28	obtains	obtain	VERB
ajfa-7033	156	29	cost	cost	NOUN
ajfa-7033	156	30	information	information	NOUN
ajfa-7033	156	31	by	by	ADP
ajfa-7033	156	32	physical	physical	ADJ
ajfa-7033	156	33	quantity	quantity	NOUN
ajfa-7033	156	34	as	as	ADP
ajfa-7033	156	35	the	the	DET
ajfa-7033	156	36	basis	basis	NOUN
ajfa-7033	156	37	of	of	ADP
ajfa-7033	156	38	the	the	DET
ajfa-7033	156	39	calculation	calculation	NOUN
ajfa-7033	156	40	.	.	PUNCT
ajfa-7033	157	1	this	this	DET
ajfa-7033	157	2	calculation	calculation	NOUN
ajfa-7033	157	3	method	method	NOUN
ajfa-7033	157	4	facilitates	facilitate	VERB
ajfa-7033	157	5	the	the	DET
ajfa-7033	157	6	combination	combination	NOUN
ajfa-7033	157	7	of	of	ADP
ajfa-7033	157	8	both	both	DET
ajfa-7033	157	9	costs	cost	NOUN
ajfa-7033	157	10	and	and	CCONJ
ajfa-7033	157	11	benefits	benefit	NOUN
ajfa-7033	157	12	.	.	PUNCT
ajfa-7033	158	1	the	the	DET
ajfa-7033	158	2	differences	difference	NOUN
ajfa-7033	158	3	with	with	ADP
ajfa-7033	158	4	general	general	ADJ
ajfa-7033	158	5	accounting	accounting	NOUN
ajfa-7033	158	6	systems	system	NOUN
ajfa-7033	158	7	include	include	VERB
ajfa-7033	158	8	the	the	DET
ajfa-7033	158	9	requirements	requirement	NOUN
ajfa-7033	158	10	of	of	ADP
ajfa-7033	158	11	costing	cost	VERB
ajfa-7033	158	12	information	information	NOUN
ajfa-7033	158	13	of	of	ADP
ajfa-7033	158	14	raw	raw	ADJ
ajfa-7033	158	15	materials	material	NOUN
ajfa-7033	158	16	,	,	PUNCT
ajfa-7033	158	17	labor	labor	NOUN
ajfa-7033	158	18	,	,	PUNCT
ajfa-7033	158	19	manufacturing	manufacturing	NOUN
ajfa-7033	158	20	costs	cost	NOUN
ajfa-7033	158	21	and	and	CCONJ
ajfa-7033	158	22	the	the	DET
ajfa-7033	158	23	physical	physical	ADJ
ajfa-7033	158	24	information	information	NOUN
ajfa-7033	158	25	of	of	ADP
ajfa-7033	158	26	raw	raw	ADJ
ajfa-7033	158	27	materials	material	NOUN
ajfa-7033	158	28	.	.	PUNCT
ajfa-7033	159	1	physical	physical	ADJ
ajfa-7033	159	2	information	information	NOUN
ajfa-7033	159	3	can	can	AUX
ajfa-7033	159	4	be	be	AUX
ajfa-7033	159	5	difficult	difficult	ADJ
ajfa-7033	159	6	to	to	PART
ajfa-7033	159	7	collect	collect	VERB
ajfa-7033	159	8	because	because	SCONJ
ajfa-7033	159	9	a	a	DET
ajfa-7033	159	10	company	company	NOUN
ajfa-7033	159	11	may	may	AUX
ajfa-7033	159	12	not	not	PART
ajfa-7033	159	13	have	have	VERB
ajfa-7033	159	14	this	this	DET
ajfa-7033	159	15	information	information	NOUN
ajfa-7033	159	16	or	or	CCONJ
ajfa-7033	159	17	because	because	SCONJ
ajfa-7033	159	18	it	it	PRON
ajfa-7033	159	19	is	be	AUX
ajfa-7033	159	20	not	not	PART
ajfa-7033	159	21	willing	willing	ADJ
ajfa-7033	159	22	to	to	PART
ajfa-7033	159	23	disclose	disclose	VERB
ajfa-7033	159	24	relevant	relevant	ADJ
ajfa-7033	159	25	information	information	NOUN
ajfa-7033	159	26	.	.	PUNCT
ajfa-7033	160	1	as	as	ADP
ajfa-7033	160	2	a	a	DET
ajfa-7033	160	3	result	result	NOUN
ajfa-7033	160	4	,	,	PUNCT
ajfa-7033	160	5	this	this	PRON
ajfa-7033	160	6	is	be	AUX
ajfa-7033	160	7	believed	believe	VERB
ajfa-7033	160	8	to	to	PART
ajfa-7033	160	9	be	be	AUX
ajfa-7033	160	10	the	the	DET
ajfa-7033	160	11	most	most	ADV
ajfa-7033	160	12	difficult	difficult	ADJ
ajfa-7033	160	13	step	step	NOUN
ajfa-7033	160	14	in	in	ADP
ajfa-7033	160	15	the	the	DET
ajfa-7033	160	16	mfca	mfca	NOUN
ajfa-7033	160	17	.	.	PUNCT
ajfa-7033	161	1	this	this	DET
ajfa-7033	161	2	paper	paper	NOUN
ajfa-7033	161	3	overcomes	overcome	VERB
ajfa-7033	161	4	this	this	DET
ajfa-7033	161	5	problem	problem	NOUN
ajfa-7033	161	6	by	by	ADP
ajfa-7033	161	7	communicating	communicate	VERB
ajfa-7033	161	8	and	and	CCONJ
ajfa-7033	161	9	coordinating	coordinate	VERB
ajfa-7033	161	10	with	with	ADP
ajfa-7033	161	11	the	the	DET
ajfa-7033	161	12	manager	manager	NOUN
ajfa-7033	161	13	in	in	ADP
ajfa-7033	161	14	the	the	DET
ajfa-7033	161	15	case	case	NOUN
ajfa-7033	161	16	company	company	NOUN
ajfa-7033	161	17	.	.	PUNCT
ajfa-7033	162	1	data	datum	NOUN
ajfa-7033	162	2	collection	collection	NOUN
ajfa-7033	162	3	is	be	AUX
ajfa-7033	162	4	used	use	VERB
ajfa-7033	162	5	to	to	PART
ajfa-7033	162	6	quantify	quantify	VERB
ajfa-7033	162	7	the	the	DET
ajfa-7033	162	8	quantities	quantity	NOUN
ajfa-7033	162	9	of	of	ADP
ajfa-7033	162	10	input	input	NOUN
ajfa-7033	162	11	and	and	CCONJ
ajfa-7033	162	12	output	output	NOUN
ajfa-7033	162	13	against	against	ADP
ajfa-7033	162	14	each	each	DET
ajfa-7033	162	15	quantity	quantity	NOUN
ajfa-7033	162	16	center	center	NOUN
ajfa-7033	162	17	based	base	VERB
ajfa-7033	162	18	on	on	ADP
ajfa-7033	162	19	material	material	NOUN
ajfa-7033	162	20	balance	balance	NOUN
ajfa-7033	162	21	,	,	PUNCT
ajfa-7033	162	22	and	and	CCONJ
ajfa-7033	162	23	to	to	PART
ajfa-7033	162	24	collect	collect	VERB
ajfa-7033	162	25	the	the	DET
ajfa-7033	162	26	relevant	relevant	ADJ
ajfa-7033	162	27	costs	cost	NOUN
ajfa-7033	162	28	for	for	ADP
ajfa-7033	162	29	each	each	DET
ajfa-7033	162	30	quantity	quantity	NOUN
ajfa-7033	162	31	center	center	NOUN
ajfa-7033	162	32	,	,	PUNCT
ajfa-7033	162	33	including	include	VERB
ajfa-7033	162	34	material	material	NOUN
ajfa-7033	162	35	costs	cost	NOUN
ajfa-7033	162	36	,	,	PUNCT
ajfa-7033	162	37	energy	energy	NOUN
ajfa-7033	162	38	costs	cost	NOUN
ajfa-7033	162	39	,	,	PUNCT
ajfa-7033	162	40	system	system	NOUN
ajfa-7033	162	41	costs	cost	NOUN
ajfa-7033	162	42	and	and	CCONJ
ajfa-7033	162	43	waste	waste	NOUN
ajfa-7033	162	44	treatment	treatment	NOUN
ajfa-7033	162	45	costs	cost	NOUN
ajfa-7033	162	46	.	.	PUNCT
ajfa-7033	163	1	material	material	NOUN
ajfa-7033	163	2	costs	cost	NOUN
ajfa-7033	163	3	can	can	AUX
ajfa-7033	163	4	be	be	AUX
ajfa-7033	163	5	direct	direct	ADJ
ajfa-7033	163	6	,	,	PUNCT
ajfa-7033	163	7	but	but	CCONJ
ajfa-7033	163	8	energy	energy	NOUN
ajfa-7033	163	9	costs	cost	NOUN
ajfa-7033	163	10	and	and	CCONJ
ajfa-7033	163	11	system	system	NOUN
ajfa-7033	163	12	costs	cost	NOUN
ajfa-7033	163	13	are	be	AUX
ajfa-7033	163	14	amortized	amortize	VERB
ajfa-7033	163	15	into	into	ADP
ajfa-7033	163	16	quantity	quantity	NOUN
ajfa-7033	163	17	centers	center	NOUN
ajfa-7033	163	18	and	and	CCONJ
ajfa-7033	163	19	then	then	ADV
ajfa-7033	163	20	amortized	amortize	VERB
ajfa-7033	163	21	into	into	ADP
ajfa-7033	163	22	positive	positive	ADJ
ajfa-7033	163	23	or	or	CCONJ
ajfa-7033	163	24	negative	negative	ADJ
ajfa-7033	163	25	products	product	NOUN
ajfa-7033	163	26	from	from	ADP
ajfa-7033	163	27	each	each	DET
ajfa-7033	163	28	quantity	quantity	NOUN
ajfa-7033	163	29	center	center	NOUN
ajfa-7033	163	30	.	.	PUNCT
ajfa-7033	164	1	with	with	ADP
ajfa-7033	164	2	regard	regard	NOUN
ajfa-7033	164	3	to	to	ADP
ajfa-7033	164	4	the	the	DET
ajfa-7033	164	5	amortization	amortization	NOUN
ajfa-7033	164	6	of	of	ADP
ajfa-7033	164	7	energy	energy	NOUN
ajfa-7033	164	8	costs	cost	NOUN
ajfa-7033	164	9	and	and	CCONJ
ajfa-7033	164	10	system	system	NOUN
ajfa-7033	164	11	costs	cost	NOUN
ajfa-7033	164	12	,	,	PUNCT
ajfa-7033	164	13	both	both	CCONJ
ajfa-7033	164	14	jmeti	jmeti	PROPN
ajfa-7033	164	15	(	(	PUNCT
ajfa-7033	164	16	2007	2007	NUM
ajfa-7033	164	17	)	)	PUNCT
ajfa-7033	164	18	and	and	CCONJ
ajfa-7033	164	19	iso	iso	PROPN
ajfa-7033	164	20	14051	14051	NUM
ajfa-7033	164	21	(	(	PUNCT
ajfa-7033	164	22	2011	2011	NUM
ajfa-7033	164	23	)	)	PUNCT
ajfa-7033	164	24	indicate	indicate	VERB
ajfa-7033	164	25	that	that	SCONJ
ajfa-7033	164	26	amortization	amortization	NOUN
ajfa-7033	164	27	can	can	AUX
ajfa-7033	164	28	be	be	AUX
ajfa-7033	164	29	based	base	VERB
ajfa-7033	164	30	on	on	ADP
ajfa-7033	164	31	the	the	DET
ajfa-7033	164	32	positive	positive	ADJ
ajfa-7033	164	33	/	/	SYM
ajfa-7033	164	34	negative	negative	ADJ
ajfa-7033	164	35	proportion	proportion	NOUN
ajfa-7033	164	36	of	of	ADP
ajfa-7033	164	37	materials	material	NOUN
ajfa-7033	164	38	.	.	PUNCT
ajfa-7033	165	1	the	the	DET
ajfa-7033	165	2	second	second	ADJ
ajfa-7033	165	3	stage	stage	NOUN
ajfa-7033	165	4	of	of	ADP
ajfa-7033	165	5	calculation	calculation	NOUN
ajfa-7033	165	6	depends	depend	VERB
ajfa-7033	165	7	on	on	ADP
ajfa-7033	165	8	the	the	DET
ajfa-7033	165	9	information	information	NOUN
ajfa-7033	165	10	gathered	gather	VERB
ajfa-7033	165	11	and	and	CCONJ
ajfa-7033	165	12	the	the	DET
ajfa-7033	165	13	concept	concept	NOUN
ajfa-7033	165	14	of	of	ADP
ajfa-7033	165	15	material	material	NOUN
ajfa-7033	165	16	balance	balance	NOUN
ajfa-7033	165	17	used	use	VERB
ajfa-7033	165	18	in	in	ADP
ajfa-7033	165	19	mfca	mfca	NOUN
ajfa-7033	165	20	theory	theory	NOUN
ajfa-7033	165	21	.	.	PUNCT
ajfa-7033	166	1	this	this	DET
ajfa-7033	166	2	stage	stage	NOUN
ajfa-7033	166	3	can	can	AUX
ajfa-7033	166	4	be	be	AUX
ajfa-7033	166	5	divided	divide	VERB
ajfa-7033	166	6	into	into	ADP
ajfa-7033	166	7	three	three	NUM
ajfa-7033	166	8	stages	stage	NOUN
ajfa-7033	166	9	:	:	PUNCT
ajfa-7033	166	10	a	a	DET
ajfa-7033	166	11	complete	complete	ADJ
ajfa-7033	166	12	calculation	calculation	NOUN
ajfa-7033	166	13	of	of	ADP
ajfa-7033	166	14	physical	physical	ADJ
ajfa-7033	166	15	quantity	quantity	NOUN
ajfa-7033	166	16	units7	units7	NOUN
ajfa-7033	166	17	;	;	PUNCT
ajfa-7033	166	18	a	a	DET
ajfa-7033	166	19	complete	complete	ADJ
ajfa-7033	166	20	calculation	calculation	NOUN
ajfa-7033	166	21	of	of	ADP
ajfa-7033	166	22	currency	currency	NOUN
ajfa-7033	166	23	quantity	quantity	NOUN
ajfa-7033	166	24	units	unit	NOUN
ajfa-7033	166	25	;	;	PUNCT
ajfa-7033	166	26	and	and	CCONJ
ajfa-7033	166	27	completing	complete	VERB
ajfa-7033	166	28	the	the	DET
ajfa-7033	166	29	input	input	NOUN
ajfa-7033	166	30	/	/	SYM
ajfa-7033	166	31	output	output	NOUN
ajfa-7033	166	32	relationship	relationship	NOUN
ajfa-7033	166	33	of	of	ADP
ajfa-7033	166	34	positive	positive	ADJ
ajfa-7033	166	35	products	product	NOUN
ajfa-7033	166	36	among	among	ADP
ajfa-7033	166	37	quantity	quantity	NOUN
ajfa-7033	166	38	centers	center	NOUN
ajfa-7033	166	39	by	by	ADP
ajfa-7033	166	40	inter	inter	ADJ
ajfa-7033	166	41	-	-	NOUN
ajfa-7033	166	42	process	process	NOUN
ajfa-7033	166	43	integration8	integration8	NOUN
ajfa-7033	166	44	,	,	PUNCT
ajfa-7033	166	45	adjustment	adjustment	NOUN
ajfa-7033	166	46	and	and	CCONJ
ajfa-7033	166	47	completion	completion	NOUN
ajfa-7033	166	48	of	of	ADP
ajfa-7033	166	49	the	the	DET
ajfa-7033	166	50	costing	costing	NOUN
ajfa-7033	166	51	table	table	NOUN
ajfa-7033	166	52	as	as	SCONJ
ajfa-7033	166	53	shown	show	VERB
ajfa-7033	166	54	in	in	ADP
ajfa-7033	166	55	table	table	NOUN
ajfa-7033	166	56	2	2	NUM
ajfa-7033	166	57	.	.	PUNCT
ajfa-7033	167	1	we	we	PRON
ajfa-7033	167	2	can	can	AUX
ajfa-7033	167	3	learn	learn	VERB
ajfa-7033	167	4	from	from	ADP
ajfa-7033	167	5	table	table	NOUN
ajfa-7033	167	6	2	2	NUM
ajfa-7033	167	7	that	that	PRON
ajfa-7033	167	8	the	the	DET
ajfa-7033	167	9	total	total	ADJ
ajfa-7033	167	10	cost	cost	NOUN
ajfa-7033	167	11	of	of	ADP
ajfa-7033	167	12	positive	positive	ADJ
ajfa-7033	167	13	products	product	NOUN
ajfa-7033	167	14	in	in	ADP
ajfa-7033	167	15	the	the	DET
ajfa-7033	167	16	drawing	drawing	NOUN
ajfa-7033	167	17	process	process	NOUN
ajfa-7033	167	18	center	center	NOUN
ajfa-7033	167	19	,	,	PUNCT
ajfa-7033	167	20	spheroidizing	spheroidizing	NOUN
ajfa-7033	167	21	process	process	NOUN
ajfa-7033	167	22	center	center	NOUN
ajfa-7033	167	23	,	,	PUNCT
ajfa-7033	167	24	phosphating	phosphating	NOUN
ajfa-7033	167	25	process	process	NOUN
ajfa-7033	167	26	center	center	NOUN
ajfa-7033	167	27	and	and	CCONJ
ajfa-7033	167	28	continuous	continuous	ADJ
ajfa-7033	167	29	drawing	drawing	NOUN
ajfa-7033	167	30	process	process	NOUN
ajfa-7033	167	31	center	center	NOUN
ajfa-7033	167	32	are	be	AUX
ajfa-7033	167	33	25,138,480	25,138,480	NUM
ajfa-7033	167	34	,	,	PUNCT
ajfa-7033	167	35	25,138,480	25,138,480	NUM
ajfa-7033	167	36	,	,	PUNCT
ajfa-7033	167	37	25,049,479	25,049,479	NUM
ajfa-7033	167	38	and	and	CCONJ
ajfa-7033	167	39	25,113,300	25,113,300	NUM
ajfa-7033	167	40	,	,	PUNCT
ajfa-7033	167	41	respectively	respectively	ADV
ajfa-7033	167	42	.	.	PUNCT
ajfa-7033	168	1	while	while	SCONJ
ajfa-7033	168	2	the	the	DET
ajfa-7033	168	3	total	total	ADJ
ajfa-7033	168	4	cost	cost	NOUN
ajfa-7033	168	5	of	of	ADP
ajfa-7033	168	6	negative	negative	ADJ
ajfa-7033	168	7	products	product	NOUN
ajfa-7033	168	8	in	in	ADP
ajfa-7033	168	9	these	these	DET
ajfa-7033	168	10	process	process	NOUN
ajfa-7033	168	11	centers	center	NOUN
ajfa-7033	168	12	are	be	AUX
ajfa-7033	168	13	614,176	614,176	NUM
ajfa-7033	168	14	,	,	PUNCT
ajfa-7033	168	15	35,060	35,060	NUM
ajfa-7033	168	16	,	,	PUNCT
ajfa-7033	168	17	355,293	355,293	NUM
ajfa-7033	168	18	and	and	CCONJ
ajfa-7033	168	19	140,788	140,788	NUM
ajfa-7033	168	20	,	,	PUNCT
ajfa-7033	168	21	respectively	respectively	ADV
ajfa-7033	168	22	.	.	PUNCT
ajfa-7033	169	1	we	we	PRON
ajfa-7033	169	2	can	can	AUX
ajfa-7033	169	3	then	then	ADV
ajfa-7033	169	4	determine	determine	VERB
ajfa-7033	169	5	that	that	PRON
ajfa-7033	169	6	negative	negative	ADJ
ajfa-7033	169	7	materials	material	NOUN
ajfa-7033	169	8	total	total	NOUN
ajfa-7033	169	9	costs	cost	NOUN
ajfa-7033	169	10	are	be	AUX
ajfa-7033	169	11	generated	generate	VERB
ajfa-7033	169	12	mostly	mostly	ADV
ajfa-7033	169	13	in	in	ADP
ajfa-7033	169	14	the	the	DET
ajfa-7033	169	15	drawing	drawing	NOUN
ajfa-7033	169	16	process	process	NOUN
ajfa-7033	169	17	center	center	NOUN
ajfa-7033	169	18	and	and	CCONJ
ajfa-7033	169	19	the	the	DET
ajfa-7033	169	20	phosphating	phosphating	NOUN
ajfa-7033	169	21	process	process	NOUN
ajfa-7033	169	22	center	center	NOUN
ajfa-7033	169	23	.	.	PUNCT
ajfa-7033	170	1	in	in	ADP
ajfa-7033	170	2	addition	addition	NOUN
ajfa-7033	170	3	,	,	PUNCT
ajfa-7033	170	4	there	there	PRON
ajfa-7033	170	5	are	be	VERB
ajfa-7033	170	6	waste	waste	NOUN
ajfa-7033	170	7	management	management	NOUN
ajfa-7033	170	8	costs	cost	NOUN
ajfa-7033	170	9	which	which	PRON
ajfa-7033	170	10	are	be	AUX
ajfa-7033	170	11	not	not	PART
ajfa-7033	170	12	listed	list	VERB
ajfa-7033	170	13	in	in	ADP
ajfa-7033	170	14	table	table	NOUN
ajfa-7033	170	15	2	2	NUM
ajfa-7033	170	16	.	.	PUNCT
ajfa-7033	171	1	these	these	DET
ajfa-7033	171	2	costs	cost	NOUN
ajfa-7033	171	3	are	be	AUX
ajfa-7033	171	4	generated	generate	VERB
ajfa-7033	171	5	from	from	ADP
ajfa-7033	171	6	the	the	DET
ajfa-7033	171	7	management	management	NOUN
ajfa-7033	171	8	of	of	ADP
ajfa-7033	171	9	sewage	sewage	NOUN
ajfa-7033	171	10	from	from	ADP
ajfa-7033	171	11	the	the	DET
ajfa-7033	171	12	phosphating	phosphating	NOUN
ajfa-7033	171	13	process	process	NOUN
ajfa-7033	171	14	center	center	NOUN
ajfa-7033	171	15	.	.	PUNCT
ajfa-7033	172	1	the	the	DET
ajfa-7033	172	2	sewage	sewage	NOUN
ajfa-7033	172	3	treatment	treatment	NOUN
ajfa-7033	172	4	equipment	equipment	NOUN
ajfa-7033	172	5	in	in	ADP
ajfa-7033	172	6	the	the	DET
ajfa-7033	172	7	company	company	NOUN
ajfa-7033	172	8	has	have	AUX
ajfa-7033	172	9	already	already	ADV
ajfa-7033	172	10	exceeded	exceed	VERB
ajfa-7033	172	11	its	its	PRON
ajfa-7033	172	12	service	service	NOUN
ajfa-7033	172	13	life	life	NOUN
ajfa-7033	172	14	,	,	PUNCT
ajfa-7033	172	15	and	and	CCONJ
ajfa-7033	172	16	there	there	PRON
ajfa-7033	172	17	is	be	VERB
ajfa-7033	172	18	no	no	DET
ajfa-7033	172	19	depreciation	depreciation	NOUN
ajfa-7033	172	20	cost	cost	NOUN
ajfa-7033	172	21	whatsoever	whatsoever	ADV
ajfa-7033	172	22	.	.	PUNCT
ajfa-7033	173	1	the	the	DET
ajfa-7033	173	2	waste	waste	NOUN
ajfa-7033	173	3	management	management	NOUN
ajfa-7033	173	4	costs	cost	NOUN
ajfa-7033	173	5	will	will	AUX
ajfa-7033	173	6	only	only	ADV
ajfa-7033	173	7	include	include	VERB
ajfa-7033	173	8	current	current	ADJ
ajfa-7033	173	9	sewage	sewage	NOUN
ajfa-7033	173	10	treatment	treatment	NOUN
ajfa-7033	173	11	charges	charge	NOUN
ajfa-7033	173	12	and	and	CCONJ
ajfa-7033	173	13	residue	residue	NOUN
ajfa-7033	173	14	disposal	disposal	NOUN
ajfa-7033	173	15	charges	charge	NOUN
ajfa-7033	173	16	with	with	ADP
ajfa-7033	173	17	an	an	DET
ajfa-7033	173	18	actual	actual	ADJ
ajfa-7033	173	19	amount	amount	NOUN
ajfa-7033	173	20	of	of	ADP
ajfa-7033	173	21	$	$	SYM
ajfa-7033	173	22	68,320	68,320	NUM
ajfa-7033	173	23	(	(	PUNCT
ajfa-7033	173	24	non	non	ADJ
ajfa-7033	173	25	-	-	ADJ
ajfa-7033	173	26	standard	standard	ADJ
ajfa-7033	173	27	output	output	NOUN
ajfa-7033	173	28	)	)	PUNCT
ajfa-7033	173	29	on	on	ADP
ajfa-7033	173	30	average	average	ADJ
ajfa-7033	173	31	within	within	ADP
ajfa-7033	173	32	3	3	NUM
ajfa-7033	173	33	months	month	NOUN
ajfa-7033	173	34	.	.	PUNCT
ajfa-7033	174	1	the	the	DET
ajfa-7033	174	2	contract	contract	NOUN
ajfa-7033	174	3	price	price	NOUN
ajfa-7033	174	4	for	for	ADP
ajfa-7033	174	5	residue	residue	NOUN
ajfa-7033	174	6	disposal	disposal	NOUN
ajfa-7033	174	7	is	be	AUX
ajfa-7033	174	8	$	$	SYM
ajfa-7033	174	9	55,000	55,000	NUM
ajfa-7033	174	10	per	per	ADP
ajfa-7033	174	11	month	month	NOUN
ajfa-7033	174	12	,	,	PUNCT
ajfa-7033	174	13	but	but	CCONJ
ajfa-7033	174	14	the	the	DET
ajfa-7033	174	15	management	management	NOUN
ajfa-7033	174	16	of	of	ADP
ajfa-7033	174	17	the	the	DET
ajfa-7033	174	18	company	company	NOUN
ajfa-7033	174	19	mentioned	mention	VERB
ajfa-7033	174	20	that	that	SCONJ
ajfa-7033	174	21	the	the	DET
ajfa-7033	174	22	treatment	treatment	NOUN
ajfa-7033	174	23	company	company	NOUN
ajfa-7033	174	24	is	be	AUX
ajfa-7033	174	25	willing	willing	ADJ
ajfa-7033	174	26	to	to	PART
ajfa-7033	174	27	handle	handle	VERB
ajfa-7033	174	28	this	this	DET
ajfa-7033	174	29	process	process	NOUN
ajfa-7033	174	30	for	for	ADP
ajfa-7033	174	31	free	free	ADJ
ajfa-7033	174	32	if	if	SCONJ
ajfa-7033	174	33	the	the	DET
ajfa-7033	174	34	residue	residue	NOUN
ajfa-7033	174	35	is	be	AUX
ajfa-7033	174	36	dry	dry	ADJ
ajfa-7033	174	37	enough	enough	ADV
ajfa-7033	174	38	.	.	PUNCT
ajfa-7033	175	1	7	7	NUM
ajfa-7033	175	2	this	this	DET
ajfa-7033	175	3	paper	paper	NOUN
ajfa-7033	175	4	consults	consult	NOUN
ajfa-7033	175	5	the	the	DET
ajfa-7033	175	6	method	method	NOUN
ajfa-7033	175	7	suggested	suggest	VERB
ajfa-7033	175	8	by	by	ADP
ajfa-7033	175	9	jmeti	jmeti	PROPN
ajfa-7033	175	10	(	(	PUNCT
ajfa-7033	175	11	2007	2007	NUM
ajfa-7033	175	12	)	)	PUNCT
ajfa-7033	175	13	to	to	PART
ajfa-7033	175	14	convert	convert	VERB
ajfa-7033	175	15	all	all	DET
ajfa-7033	175	16	inconsistent	inconsistent	ADJ
ajfa-7033	175	17	units	unit	NOUN
ajfa-7033	175	18	into	into	ADP
ajfa-7033	175	19	kilograms	kilogram	NOUN
ajfa-7033	175	20	.	.	PUNCT
ajfa-7033	176	1	the	the	DET
ajfa-7033	176	2	conversion	conversion	NOUN
ajfa-7033	176	3	method	method	NOUN
ajfa-7033	176	4	is	be	AUX
ajfa-7033	176	5	to	to	PART
ajfa-7033	176	6	multiply	multiply	VERB
ajfa-7033	176	7	kilogram	kilogram	PROPN
ajfa-7033	176	8	with	with	ADP
ajfa-7033	176	9	density	density	NOUN
ajfa-7033	176	10	.	.	PUNCT
ajfa-7033	177	1	8	8	NUM
ajfa-7033	177	2	the	the	DET
ajfa-7033	177	3	application	application	NOUN
ajfa-7033	177	4	of	of	ADP
ajfa-7033	177	5	inter	inter	ADJ
ajfa-7033	177	6	-	-	ADJ
ajfa-7033	177	7	process	process	NOUN
ajfa-7033	177	8	integration	integration	NOUN
ajfa-7033	177	9	factors	factor	NOUN
ajfa-7033	177	10	can	can	AUX
ajfa-7033	177	11	solve	solve	VERB
ajfa-7033	177	12	the	the	DET
ajfa-7033	177	13	problem	problem	NOUN
ajfa-7033	177	14	of	of	ADP
ajfa-7033	177	15	values	value	NOUN
ajfa-7033	177	16	transferred	transfer	VERB
ajfa-7033	177	17	out	out	ADP
ajfa-7033	177	18	not	not	PART
ajfa-7033	177	19	matching	match	VERB
ajfa-7033	177	20	with	with	ADP
ajfa-7033	177	21	values	value	NOUN
ajfa-7033	177	22	transferred	transfer	VERB
ajfa-7033	177	23	in	in	ADP
ajfa-7033	177	24	,	,	PUNCT
ajfa-7033	177	25	which	which	PRON
ajfa-7033	177	26	is	be	AUX
ajfa-7033	177	27	affected	affect	VERB
ajfa-7033	177	28	by	by	ADP
ajfa-7033	177	29	the	the	DET
ajfa-7033	177	30	beginning	begin	VERB
ajfa-7033	177	31	inventory	inventory	NOUN
ajfa-7033	177	32	and	and	CCONJ
ajfa-7033	177	33	the	the	DET
ajfa-7033	177	34	end	end	NOUN
ajfa-7033	177	35	inventory	inventory	NOUN
ajfa-7033	177	36	.	.	PUNCT
ajfa-7033	178	1	jmeti	jmeti	PROPN
ajfa-7033	178	2	(	(	PUNCT
ajfa-7033	178	3	2007	2007	NUM
ajfa-7033	178	4	)	)	PUNCT
ajfa-7033	178	5	suggests	suggest	VERB
ajfa-7033	178	6	calculating	calculate	VERB
ajfa-7033	178	7	inter	inter	ADJ
ajfa-7033	178	8	-	-	ADJ
ajfa-7033	178	9	process	process	NOUN
ajfa-7033	178	10	integration	integration	NOUN
ajfa-7033	178	11	factors	factor	NOUN
ajfa-7033	178	12	by	by	ADP
ajfa-7033	178	13	the	the	DET
ajfa-7033	178	14	positive	positive	ADJ
ajfa-7033	178	15	standard	standard	ADJ
ajfa-7033	178	16	output	output	NOUN
ajfa-7033	178	17	of	of	ADP
ajfa-7033	178	18	the	the	DET
ajfa-7033	178	19	last	last	ADJ
ajfa-7033	178	20	quantity	quantity	NOUN
ajfa-7033	178	21	center	center	NOUN
ajfa-7033	178	22	and	and	CCONJ
ajfa-7033	178	23	multiplying	multiply	VERB
ajfa-7033	178	24	this	this	PRON
ajfa-7033	178	25	by	by	ADP
ajfa-7033	178	26	costs	cost	NOUN
ajfa-7033	178	27	and	and	CCONJ
ajfa-7033	178	28	inter	inter	ADJ
ajfa-7033	178	29	-	-	NOUN
ajfa-7033	178	30	process	process	NOUN
ajfa-7033	178	31	integration	integration	NOUN
ajfa-7033	178	32	factors	factor	NOUN
ajfa-7033	178	33	.	.	PUNCT
ajfa-7033	179	1	doing	do	VERB
ajfa-7033	179	2	this	this	PRON
ajfa-7033	179	3	allows	allow	VERB
ajfa-7033	179	4	us	we	PRON
ajfa-7033	179	5	to	to	PART
ajfa-7033	179	6	obtain	obtain	VERB
ajfa-7033	179	7	the	the	DET
ajfa-7033	179	8	values	value	NOUN
ajfa-7033	179	9	transferred	transfer	VERB
ajfa-7033	179	10	in	in	ADP
ajfa-7033	179	11	which	which	PRON
ajfa-7033	179	12	match	match	VERB
ajfa-7033	179	13	the	the	DET
ajfa-7033	179	14	values	value	NOUN
ajfa-7033	179	15	transferred	transfer	VERB
ajfa-7033	179	16	out	out	ADP
ajfa-7033	179	17	from	from	ADP
ajfa-7033	179	18	the	the	DET
ajfa-7033	179	19	previous	previous	ADJ
ajfa-7033	179	20	quantity	quantity	NOUN
ajfa-7033	179	21	center	center	NOUN
ajfa-7033	179	22	.	.	PUNCT
ajfa-7033	180	1	asian	asian	ADJ
ajfa-7033	180	2	journal	journal	PROPN
ajfa-7033	180	3	of	of	ADP
ajfa-7033	180	4	finance	finance	PROPN
ajfa-7033	180	5	&	&	CCONJ
ajfa-7033	180	6	accounting	accounting	PROPN
ajfa-7033	180	7	issn	issn	PROPN
ajfa-7033	180	8	1946	1946	NUM
ajfa-7033	180	9	-	-	PUNCT
ajfa-7033	180	10	052x	052x	NOUN
ajfa-7033	180	11	2015	2015	NUM
ajfa-7033	180	12	,	,	PUNCT
ajfa-7033	180	13	vol	vol	NOUN
ajfa-7033	180	14	.	.	PROPN
ajfa-7033	180	15	7	7	NUM
ajfa-7033	180	16	,	,	PUNCT
ajfa-7033	180	17	no	no	INTJ
ajfa-7033	180	18	.	.	NOUN
ajfa-7033	180	19	1	1	NUM
ajfa-7033	180	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-7033	180	21	127	127	NUM
ajfa-7033	180	22	table	table	NOUN
ajfa-7033	180	23	2	2	NUM
ajfa-7033	180	24	.	.	PUNCT
ajfa-7033	181	1	costing	cost	VERB
ajfa-7033	181	2	table	table	NOUN
ajfa-7033	181	3	of	of	ADP
ajfa-7033	181	4	input/	input/	VERB
ajfa-7033	181	5	output	output	NOUN
ajfa-7033	181	6	after	after	ADP
ajfa-7033	181	7	balanced	balanced	ADJ
ajfa-7033	181	8	adjustment	adjustment	NOUN
ajfa-7033	181	9	(	(	PUNCT
ajfa-7033	181	10	standard	standard	ADJ
ajfa-7033	181	11	output	output	NOUN
ajfa-7033	181	12	is	be	AUX
ajfa-7033	181	13	1,000,000	1,000,000	NUM
ajfa-7033	181	14	kg	kg	NOUN
ajfa-7033	181	15	)	)	PUNCT
ajfa-7033	181	16	drawing	draw	VERB
ajfa-7033	181	17	spheroidizing	spheroidizing	ADJ
ajfa-7033	181	18	phosphating	phosphate	VERB
ajfa-7033	181	19	continuous	continuous	ADJ
ajfa-7033	181	20	drawing	draw	VERB
ajfa-7033	181	21	current	current	ADJ
ajfa-7033	181	22	new	new	ADJ
ajfa-7033	181	23	input	input	NOUN
ajfa-7033	181	24	materials	material	NOUN
ajfa-7033	181	25	cost	cost	VERB
ajfa-7033	181	26	25,752,656	25,752,656	NUM
ajfa-7033	181	27	35,060	35,060	NUM
ajfa-7033	181	28	266,291	266,291	NUM
ajfa-7033	181	29	204,609	204,609	NUM
ajfa-7033	181	30	system	system	NOUN
ajfa-7033	181	31	cost	cost	VERB
ajfa-7033	181	32	317,373	317,373	NUM
ajfa-7033	181	33	136,267	136,267	NUM
ajfa-7033	181	34	266,004	266,004	NUM
ajfa-7033	181	35	199,475	199,475	NUM
ajfa-7033	181	36	energy	energy	NOUN
ajfa-7033	181	37	cost	cost	NOUN
ajfa-7033	181	38	172,512	172,512	NUM
ajfa-7033	181	39	547,144	547,144	NUM
ajfa-7033	181	40	105,552	105,552	NUM
ajfa-7033	181	41	54,241	54,241	NUM
ajfa-7033	181	42	brought	bring	VERB
ajfa-7033	181	43	down	down	ADP
ajfa-7033	181	44	materials	material	NOUN
ajfa-7033	181	45	cost	cost	VERB
ajfa-7033	181	46	0	0	NUM
ajfa-7033	181	47	25,138,480	25,138,480	NUM
ajfa-7033	181	48	25,138,480	25,138,480	NUM
ajfa-7033	181	49	25,049,479	25,049,479	NUM
ajfa-7033	181	50	system	system	NOUN
ajfa-7033	181	51	cost	cost	VERB
ajfa-7033	181	52	0	0	NUM
ajfa-7033	181	53	310,145	310,145	NUM
ajfa-7033	181	54	442,999	442,999	NUM
ajfa-7033	181	55	684,619	684,619	NUM
ajfa-7033	181	56	energy	energy	NOUN
ajfa-7033	181	57	cost	cost	NOUN
ajfa-7033	181	58	0	0	NUM
ajfa-7033	181	59	168,579	168,579	NUM
ajfa-7033	181	60	710,256	710,256	NUM
ajfa-7033	181	61	787,754	787,754	NUM
ajfa-7033	181	62	total	total	ADJ
ajfa-7033	181	63	input	input	NOUN
ajfa-7033	181	64	costs	cost	NOUN
ajfa-7033	181	65	materials	material	NOUN
ajfa-7033	181	66	cost	cost	VERB
ajfa-7033	181	67	25,752,656	25,752,656	NUM
ajfa-7033	181	68	25,173,540	25,173,540	NUM
ajfa-7033	181	69	25,404,772	25,404,772	NUM
ajfa-7033	181	70	25,254,088	25,254,088	NUM
ajfa-7033	181	71	system	system	NOUN
ajfa-7033	181	72	cost	cost	VERB
ajfa-7033	181	73	317,373	317,373	NUM
ajfa-7033	181	74	446,411	446,411	NUM
ajfa-7033	181	75	709,002	709,002	NUM
ajfa-7033	181	76	884,094	884,094	NUM
ajfa-7033	181	77	energy	energy	NOUN
ajfa-7033	181	78	cost	cost	VERB
ajfa-7033	181	79	172,512	172,512	NUM
ajfa-7033	181	80	715,723	715,723	NUM
ajfa-7033	181	81	815,808	815,808	NUM
ajfa-7033	181	82	841,995	841,995	NUM
ajfa-7033	181	83	positive	positive	ADJ
ajfa-7033	181	84	costs	cost	NOUN
ajfa-7033	181	85	materials	material	NOUN
ajfa-7033	181	86	cost	cost	VERB
ajfa-7033	181	87	25,138,480	25,138,480	NUM
ajfa-7033	181	88	25,138,480	25,138,480	NUM
ajfa-7033	181	89	25,049,479	25,049,479	NUM
ajfa-7033	181	90	25,113,300	25,113,300	NUM
ajfa-7033	181	91	system	system	NOUN
ajfa-7033	181	92	cost	cost	VERB
ajfa-7033	181	93	310,145	310,145	NUM
ajfa-7033	181	94	442,999	442,999	NUM
ajfa-7033	181	95	684,619	684,619	NUM
ajfa-7033	181	96	879,237	879,237	NUM
ajfa-7033	181	97	energy	energy	NOUN
ajfa-7033	181	98	cost	cost	NOUN
ajfa-7033	181	99	168,579	168,579	NUM
ajfa-7033	181	100	710,256	710,256	NUM
ajfa-7033	181	101	787,754	787,754	NUM
ajfa-7033	181	102	837,385	837,385	NUM
ajfa-7033	181	103	negative	negative	ADJ
ajfa-7033	181	104	costs	cost	NOUN
ajfa-7033	181	105	materials	material	NOUN
ajfa-7033	181	106	cost	cost	VERB
ajfa-7033	181	107	614,176	614,176	NUM
ajfa-7033	181	108	35,060	35,060	NUM
ajfa-7033	181	109	355,293	355,293	NUM
ajfa-7033	181	110	140,788	140,788	NUM
ajfa-7033	181	111	system	system	NOUN
ajfa-7033	181	112	cost	cost	VERB
ajfa-7033	181	113	7,229	7,229	NUM
ajfa-7033	181	114	3,413	3,413	NUM
ajfa-7033	181	115	24,383	24,383	NUM
ajfa-7033	181	116	4,857	4,857	NUM
ajfa-7033	181	117	energy	energy	NOUN
ajfa-7033	181	118	cost	cost	VERB
ajfa-7033	181	119	3,933	3,933	NUM
ajfa-7033	181	120	5,467	5,467	NUM
ajfa-7033	181	121	28,054	28,054	NUM
ajfa-7033	181	122	4,610	4,610	NUM
ajfa-7033	181	123	a.	a.	NOUN
ajfa-7033	181	124	the	the	DET
ajfa-7033	181	125	above	above	ADV
ajfa-7033	181	126	disclosed	disclose	VERB
ajfa-7033	181	127	amount	amount	NOUN
ajfa-7033	181	128	is	be	AUX
ajfa-7033	181	129	based	base	VERB
ajfa-7033	181	130	on	on	ADP
ajfa-7033	181	131	the	the	DET
ajfa-7033	181	132	new	new	ADJ
ajfa-7033	181	133	taiwan	taiwan	PROPN
ajfa-7033	181	134	dollar	dollar	NOUN
ajfa-7033	181	135	.	.	PUNCT
ajfa-7033	182	1	the	the	DET
ajfa-7033	182	2	conversion	conversion	NOUN
ajfa-7033	182	3	rate	rate	NOUN
ajfa-7033	182	4	for	for	ADP
ajfa-7033	182	5	the	the	DET
ajfa-7033	182	6	us	us	PROPN
ajfa-7033	182	7	dollar	dollar	NOUN
ajfa-7033	182	8	is	be	AUX
ajfa-7033	182	9	1:30	1:30	NUM
ajfa-7033	182	10	.	.	PUNCT
ajfa-7033	183	1	4.3	4.3	NUM
ajfa-7033	183	2	improvements	improvement	NOUN
ajfa-7033	183	3	and	and	CCONJ
ajfa-7033	183	4	feedback	feedback	VERB
ajfa-7033	183	5	the	the	DET
ajfa-7033	183	6	last	last	ADJ
ajfa-7033	183	7	step	step	NOUN
ajfa-7033	183	8	is	be	AUX
ajfa-7033	183	9	improvements	improvement	NOUN
ajfa-7033	183	10	and	and	CCONJ
ajfa-7033	183	11	feedback	feedback	NOUN
ajfa-7033	183	12	.	.	PUNCT
ajfa-7033	184	1	the	the	DET
ajfa-7033	184	2	direction	direction	NOUN
ajfa-7033	184	3	for	for	ADP
ajfa-7033	184	4	improvement	improvement	NOUN
ajfa-7033	184	5	is	be	AUX
ajfa-7033	184	6	primarily	primarily	ADV
ajfa-7033	184	7	determined	determine	VERB
ajfa-7033	184	8	by	by	ADP
ajfa-7033	184	9	analyzing	analyze	VERB
ajfa-7033	184	10	positive	positive	ADJ
ajfa-7033	184	11	and	and	CCONJ
ajfa-7033	184	12	negative	negative	ADJ
ajfa-7033	184	13	products	product	NOUN
ajfa-7033	184	14	.	.	PUNCT
ajfa-7033	185	1	the	the	DET
ajfa-7033	185	2	analysis	analysis	NOUN
ajfa-7033	185	3	can	can	AUX
ajfa-7033	185	4	be	be	AUX
ajfa-7033	185	5	carried	carry	VERB
ajfa-7033	185	6	out	out	ADP
ajfa-7033	185	7	based	base	VERB
ajfa-7033	185	8	on	on	ADP
ajfa-7033	185	9	physical	physical	ADJ
ajfa-7033	185	10	information	information	NOUN
ajfa-7033	185	11	or	or	CCONJ
ajfa-7033	185	12	monetary	monetary	ADJ
ajfa-7033	185	13	information	information	NOUN
ajfa-7033	185	14	,	,	PUNCT
ajfa-7033	185	15	and	and	CCONJ
ajfa-7033	185	16	the	the	DET
ajfa-7033	185	17	operating	operating	NOUN
ajfa-7033	185	18	processes	process	NOUN
ajfa-7033	185	19	will	will	AUX
ajfa-7033	185	20	be	be	AUX
ajfa-7033	185	21	re	re	VERB
ajfa-7033	185	22	-	-	VERB
ajfa-7033	185	23	assessed	assessed	ADJ
ajfa-7033	185	24	according	accord	VERB
ajfa-7033	185	25	to	to	ADP
ajfa-7033	185	26	the	the	DET
ajfa-7033	185	27	analysis	analysis	NOUN
ajfa-7033	185	28	results	result	NOUN
ajfa-7033	185	29	in	in	ADP
ajfa-7033	185	30	order	order	NOUN
ajfa-7033	185	31	to	to	PART
ajfa-7033	185	32	determine	determine	VERB
ajfa-7033	185	33	the	the	DET
ajfa-7033	185	34	most	most	ADV
ajfa-7033	185	35	urgently	urgently	ADV
ajfa-7033	185	36	needed	need	VERB
ajfa-7033	185	37	improvements	improvement	NOUN
ajfa-7033	185	38	in	in	ADP
ajfa-7033	185	39	the	the	DET
ajfa-7033	185	40	operating	operating	NOUN
ajfa-7033	185	41	processes	process	NOUN
ajfa-7033	185	42	.	.	PUNCT
ajfa-7033	186	1	we	we	PRON
ajfa-7033	186	2	will	will	AUX
ajfa-7033	186	3	carry	carry	VERB
ajfa-7033	186	4	out	out	ADP
ajfa-7033	186	5	mfca	mfca	NOUN
ajfa-7033	186	6	after	after	SCONJ
ajfa-7033	186	7	improvements	improvement	NOUN
ajfa-7033	186	8	are	be	AUX
ajfa-7033	186	9	made	make	VERB
ajfa-7033	186	10	,	,	PUNCT
ajfa-7033	186	11	in	in	ADP
ajfa-7033	186	12	order	order	NOUN
ajfa-7033	186	13	to	to	PART
ajfa-7033	186	14	understand	understand	VERB
ajfa-7033	186	15	the	the	DET
ajfa-7033	186	16	results	result	NOUN
ajfa-7033	186	17	and	and	CCONJ
ajfa-7033	186	18	benefits	benefit	NOUN
ajfa-7033	186	19	of	of	ADP
ajfa-7033	186	20	the	the	DET
ajfa-7033	186	21	improvements	improvement	NOUN
ajfa-7033	186	22	.	.	PUNCT
ajfa-7033	187	1	after	after	ADP
ajfa-7033	187	2	calculating	calculate	VERB
ajfa-7033	187	3	by	by	ADP
ajfa-7033	187	4	mfca	mfca	NOUN
ajfa-7033	187	5	,	,	PUNCT
ajfa-7033	187	6	improvements	improvement	NOUN
ajfa-7033	187	7	and	and	CCONJ
ajfa-7033	187	8	feedbacks	feedback	NOUN
ajfa-7033	187	9	are	be	AUX
ajfa-7033	187	10	the	the	DET
ajfa-7033	187	11	most	most	ADV
ajfa-7033	187	12	important	important	ADJ
ajfa-7033	187	13	factor	factor	NOUN
ajfa-7033	187	14	.	.	PUNCT
ajfa-7033	188	1	our	our	PRON
ajfa-7033	188	2	analysis	analysis	NOUN
ajfa-7033	188	3	results	result	NOUN
ajfa-7033	188	4	are	be	AUX
ajfa-7033	188	5	summarized	summarize	VERB
ajfa-7033	188	6	below	below	ADV
ajfa-7033	188	7	.	.	PUNCT
ajfa-7033	189	1	4.3.1	4.3.1	NUM
ajfa-7033	189	2	water	water	NOUN
ajfa-7033	189	3	resources	resource	NOUN
ajfa-7033	189	4	that	that	PRON
ajfa-7033	189	5	companies	company	NOUN
ajfa-7033	189	6	are	be	AUX
ajfa-7033	189	7	concerned	concern	VERB
ajfa-7033	189	8	with	with	ADP
ajfa-7033	189	9	the	the	DET
ajfa-7033	189	10	waste	waste	NOUN
ajfa-7033	189	11	of	of	ADP
ajfa-7033	189	12	water	water	NOUN
ajfa-7033	189	13	resources	resource	NOUN
ajfa-7033	189	14	is	be	AUX
ajfa-7033	189	15	not	not	PART
ajfa-7033	189	16	as	as	ADV
ajfa-7033	189	17	bad	bad	ADJ
ajfa-7033	189	18	as	as	SCONJ
ajfa-7033	189	19	was	be	AUX
ajfa-7033	189	20	expected	expect	VERB
ajfa-7033	189	21	in	in	ADP
ajfa-7033	189	22	either	either	CCONJ
ajfa-7033	189	23	the	the	DET
ajfa-7033	189	24	positive	positive	ADJ
ajfa-7033	189	25	or	or	CCONJ
ajfa-7033	189	26	negative	negative	ADJ
ajfa-7033	189	27	costs	cost	NOUN
ajfa-7033	189	28	after	after	ADP
ajfa-7033	189	29	calculation	calculation	NOUN
ajfa-7033	189	30	and	and	CCONJ
ajfa-7033	189	31	analysis	analysis	NOUN
ajfa-7033	189	32	of	of	ADP
ajfa-7033	189	33	water	water	NOUN
ajfa-7033	189	34	resources	resource	NOUN
ajfa-7033	189	35	.	.	PUNCT
ajfa-7033	190	1	moreover	moreover	ADV
ajfa-7033	190	2	,	,	PUNCT
ajfa-7033	190	3	the	the	DET
ajfa-7033	190	4	costs	cost	NOUN
ajfa-7033	190	5	are	be	AUX
ajfa-7033	190	6	lower	low	ADJ
ajfa-7033	190	7	than	than	SCONJ
ajfa-7033	190	8	expected	expect	VERB
ajfa-7033	190	9	,	,	PUNCT
ajfa-7033	190	10	with	with	ADP
ajfa-7033	190	11	an	an	DET
ajfa-7033	190	12	actual	actual	ADJ
ajfa-7033	190	13	total	total	ADJ
ajfa-7033	190	14	cost	cost	NOUN
ajfa-7033	190	15	of	of	ADP
ajfa-7033	190	16	around	around	ADV
ajfa-7033	190	17	$	$	SYM
ajfa-7033	190	18	75,7119	75,7119	NUM
ajfa-7033	190	19	per	per	ADP
ajfa-7033	190	20	month	month	NOUN
ajfa-7033	190	21	,	,	PUNCT
ajfa-7033	190	22	while	while	SCONJ
ajfa-7033	190	23	the	the	DET
ajfa-7033	190	24	actual	actual	ADJ
ajfa-7033	190	25	average	average	ADJ
ajfa-7033	190	26	negative	negative	ADJ
ajfa-7033	190	27	cost	cost	NOUN
ajfa-7033	190	28	is	be	AUX
ajfa-7033	190	29	around	around	ADP
ajfa-7033	190	30	$	$	SYM
ajfa-7033	190	31	2,60810	2,60810	NUM
ajfa-7033	190	32	,	,	PUNCT
ajfa-7033	190	33	as	as	SCONJ
ajfa-7033	190	34	shown	show	VERB
ajfa-7033	190	35	in	in	ADP
ajfa-7033	190	36	table	table	NOUN
ajfa-7033	190	37	3	3	NUM
ajfa-7033	190	38	.	.	NOUN
ajfa-7033	190	39	9	9	NUM
ajfa-7033	190	40	this	this	DET
ajfa-7033	190	41	value	value	NOUN
ajfa-7033	190	42	is	be	AUX
ajfa-7033	190	43	the	the	DET
ajfa-7033	190	44	mean	mean	NOUN
ajfa-7033	190	45	for	for	ADP
ajfa-7033	190	46	three	three	NUM
ajfa-7033	190	47	months	month	NOUN
ajfa-7033	190	48	10	10	NUM
ajfa-7033	190	49	this	this	DET
ajfa-7033	190	50	value	value	NOUN
ajfa-7033	190	51	is	be	AUX
ajfa-7033	190	52	the	the	DET
ajfa-7033	190	53	mean	mean	NOUN
ajfa-7033	190	54	for	for	ADP
ajfa-7033	190	55	three	three	NUM
ajfa-7033	190	56	months	month	NOUN
ajfa-7033	190	57	.	.	PUNCT
ajfa-7033	191	1	asian	asian	ADJ
ajfa-7033	191	2	journal	journal	PROPN
ajfa-7033	191	3	of	of	ADP
ajfa-7033	191	4	finance	finance	PROPN
ajfa-7033	191	5	&	&	CCONJ
ajfa-7033	191	6	accounting	accounting	PROPN
ajfa-7033	191	7	issn	issn	PROPN
ajfa-7033	191	8	1946	1946	NUM
ajfa-7033	191	9	-	-	PUNCT
ajfa-7033	191	10	052x	052x	NOUN
ajfa-7033	191	11	2015	2015	NUM
ajfa-7033	191	12	,	,	PUNCT
ajfa-7033	191	13	vol	vol	NOUN
ajfa-7033	191	14	.	.	PROPN
ajfa-7033	191	15	7	7	NUM
ajfa-7033	191	16	,	,	PUNCT
ajfa-7033	191	17	no	no	INTJ
ajfa-7033	191	18	.	.	NOUN
ajfa-7033	191	19	1	1	NUM
ajfa-7033	191	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-7033	191	21	128	128	NUM
ajfa-7033	191	22	table	table	NOUN
ajfa-7033	191	23	3	3	NUM
ajfa-7033	191	24	.	.	PUNCT
ajfa-7033	191	25	water	water	NOUN
ajfa-7033	191	26	resources	resource	NOUN
ajfa-7033	191	27	costs	cost	NOUN
ajfa-7033	191	28	for	for	ADP
ajfa-7033	191	29	the	the	DET
ajfa-7033	191	30	phosphating	phosphating	NOUN
ajfa-7033	191	31	process	process	NOUN
ajfa-7033	191	32	center	center	NOUN
ajfa-7033	191	33	october	october	PROPN
ajfa-7033	191	34	november	november	PROPN
ajfa-7033	191	35	december	december	PROPN
ajfa-7033	191	36	water	water	NOUN
ajfa-7033	191	37	resources	resource	NOUN
ajfa-7033	191	38	costs	cost	VERB
ajfa-7033	191	39	$	$	SYM
ajfa-7033	191	40	79,347.62	79,347.62	NUM
ajfa-7033	191	41	$	$	SYM
ajfa-7033	191	42	75,017.31	75,017.31	NUM
ajfa-7033	191	43	$	$	SYM
ajfa-7033	191	44	72,767.63	72,767.63	NUM
ajfa-7033	191	45	negative	negative	ADJ
ajfa-7033	191	46	proportions	proportion	NOUN
ajfa-7033	191	47	in	in	ADP
ajfa-7033	191	48	the	the	DET
ajfa-7033	191	49	phosphating	phosphating	NOUN
ajfa-7033	191	50	process	process	NOUN
ajfa-7033	191	51	center	center	NOUN
ajfa-7033	191	52	0.0377	0.0377	NUM
ajfa-7033	191	53	0.0327	0.0327	NUM
ajfa-7033	191	54	0.0327	0.0327	NUM
ajfa-7033	191	55	negative	negative	ADJ
ajfa-7033	191	56	costs	cost	NOUN
ajfa-7033	191	57	for	for	ADP
ajfa-7033	191	58	water	water	NOUN
ajfa-7033	191	59	resources	resource	NOUN
ajfa-7033	191	60	$	$	SYM
ajfa-7033	191	61	2,991.41	2,991.41	NUM
ajfa-7033	191	62	$	$	SYM
ajfa-7033	191	63	2,453.07	2,453.07	NUM
ajfa-7033	191	64	$	$	SYM
ajfa-7033	191	65	2,379.5	2,379.5	NUM
ajfa-7033	191	66	inter	inter	ADJ
ajfa-7033	191	67	-	-	ADJ
ajfa-7033	191	68	process	process	NOUN
ajfa-7033	191	69	integration	integration	NOUN
ajfa-7033	191	70	factors	factor	VERB
ajfa-7033	191	71	0.396869332	0.396869332	NUM
ajfa-7033	191	72	0.424951704	0.424951704	NUM
ajfa-7033	191	73	0.399282138	0.399282138	NUM
ajfa-7033	191	74	negative	negative	ADJ
ajfa-7033	191	75	costs	cost	NOUN
ajfa-7033	191	76	for	for	ADP
ajfa-7033	191	77	generating	generate	VERB
ajfa-7033	191	78	1,000,000	1,000,000	NUM
ajfa-7033	191	79	kg	kg	NOUN
ajfa-7033	191	80	of	of	ADP
ajfa-7033	191	81	water	water	NOUN
ajfa-7033	191	82	resources	resource	VERB
ajfa-7033	191	83	$	$	SYM
ajfa-7033	191	84	1,187.20	1,187.20	NUM
ajfa-7033	191	85	$	$	SYM
ajfa-7033	191	86	1,042.44	1,042.44	NUM
ajfa-7033	191	87	$	$	SYM
ajfa-7033	191	88	950.09	950.09	NUM
ajfa-7033	191	89	total	total	ADJ
ajfa-7033	191	90	negative	negative	ADJ
ajfa-7033	191	91	costs	cost	NOUN
ajfa-7033	191	92	for	for	ADP
ajfa-7033	191	93	generating	generate	VERB
ajfa-7033	191	94	1,000,000	1,000,000	NUM
ajfa-7033	191	95	kg	kg	NOUN
ajfa-7033	191	96	of	of	ADP
ajfa-7033	191	97	water	water	NOUN
ajfa-7033	191	98	resources	resource	NOUN
ajfa-7033	191	99	(	(	PUNCT
ajfa-7033	191	100	in	in	ADP
ajfa-7033	191	101	the	the	DET
ajfa-7033	191	102	phosphating	phosphating	NOUN
ajfa-7033	191	103	process	process	NOUN
ajfa-7033	191	104	center	center	NOUN
ajfa-7033	191	105	)	)	PUNCT
ajfa-7033	191	106	$	$	SYM
ajfa-7033	191	107	397,060	397,060	NUM
ajfa-7033	191	108	$	$	SYM
ajfa-7033	191	109	400,736	400,736	NUM
ajfa-7033	191	110	$	$	SYM
ajfa-7033	191	111	425,394	425,394	NUM
ajfa-7033	191	112	proportion	proportion	NOUN
ajfa-7033	191	113	of	of	ADP
ajfa-7033	191	114	total	total	ADJ
ajfa-7033	191	115	negative	negative	ADJ
ajfa-7033	191	116	costs	cost	NOUN
ajfa-7033	191	117	for	for	ADP
ajfa-7033	191	118	water	water	NOUN
ajfa-7033	191	119	resources	resource	NOUN
ajfa-7033	191	120	in	in	ADP
ajfa-7033	191	121	the	the	DET
ajfa-7033	191	122	total	total	ADJ
ajfa-7033	191	123	negative	negative	ADJ
ajfa-7033	191	124	costs	cost	NOUN
ajfa-7033	191	125	0.00299	0.00299	NUM
ajfa-7033	191	126	0.0026	0.0026	NUM
ajfa-7033	191	127	0.00223	0.00223	NUM
ajfa-7033	191	128	a.	a.	NOUN
ajfa-7033	191	129	the	the	DET
ajfa-7033	191	130	above	above	ADV
ajfa-7033	191	131	disclosed	disclose	VERB
ajfa-7033	191	132	amount	amount	NOUN
ajfa-7033	191	133	is	be	AUX
ajfa-7033	191	134	based	base	VERB
ajfa-7033	191	135	on	on	ADP
ajfa-7033	191	136	the	the	DET
ajfa-7033	191	137	new	new	ADJ
ajfa-7033	191	138	taiwan	taiwan	PROPN
ajfa-7033	191	139	dollar	dollar	NOUN
ajfa-7033	191	140	.	.	PUNCT
ajfa-7033	192	1	the	the	DET
ajfa-7033	192	2	conversion	conversion	NOUN
ajfa-7033	192	3	rate	rate	NOUN
ajfa-7033	192	4	for	for	ADP
ajfa-7033	192	5	the	the	DET
ajfa-7033	192	6	us	us	PROPN
ajfa-7033	192	7	dollar	dollar	NOUN
ajfa-7033	192	8	is	be	AUX
ajfa-7033	192	9	1:30	1:30	NUM
ajfa-7033	192	10	.	.	PUNCT
ajfa-7033	193	1	in	in	ADP
ajfa-7033	193	2	fact	fact	NOUN
ajfa-7033	193	3	,	,	PUNCT
ajfa-7033	193	4	the	the	DET
ajfa-7033	193	5	rate	rate	NOUN
ajfa-7033	193	6	of	of	ADP
ajfa-7033	193	7	water	water	NOUN
ajfa-7033	193	8	reclamation	reclamation	NOUN
ajfa-7033	193	9	of	of	ADP
ajfa-7033	193	10	the	the	DET
ajfa-7033	193	11	case	case	NOUN
ajfa-7033	193	12	company	company	NOUN
ajfa-7033	193	13	reaches	reach	VERB
ajfa-7033	193	14	almost	almost	ADV
ajfa-7033	193	15	70	70	NUM
ajfa-7033	193	16	%	%	NOUN
ajfa-7033	193	17	,	,	PUNCT
ajfa-7033	193	18	so	so	CCONJ
ajfa-7033	193	19	there	there	PRON
ajfa-7033	193	20	is	be	VERB
ajfa-7033	193	21	little	little	ADJ
ajfa-7033	193	22	room	room	NOUN
ajfa-7033	193	23	for	for	ADP
ajfa-7033	193	24	improvement	improvement	NOUN
ajfa-7033	193	25	with	with	ADP
ajfa-7033	193	26	limited	limited	ADJ
ajfa-7033	193	27	benefits	benefit	NOUN
ajfa-7033	193	28	.	.	PUNCT
ajfa-7033	194	1	the	the	DET
ajfa-7033	194	2	benefits	benefit	NOUN
ajfa-7033	194	3	could	could	AUX
ajfa-7033	194	4	be	be	AUX
ajfa-7033	194	5	even	even	ADV
ajfa-7033	194	6	greater	great	ADJ
ajfa-7033	194	7	if	if	SCONJ
ajfa-7033	194	8	it	it	PRON
ajfa-7033	194	9	is	be	AUX
ajfa-7033	194	10	no	no	ADV
ajfa-7033	194	11	longer	long	ADV
ajfa-7033	194	12	necessary	necessary	ADJ
ajfa-7033	194	13	to	to	PART
ajfa-7033	194	14	handle	handle	VERB
ajfa-7033	194	15	the	the	DET
ajfa-7033	194	16	sewage	sewage	NOUN
ajfa-7033	194	17	through	through	ADP
ajfa-7033	194	18	the	the	DET
ajfa-7033	194	19	company	company	NOUN
ajfa-7033	194	20	’s	’s	PART
ajfa-7033	194	21	sewage	sewage	NOUN
ajfa-7033	194	22	treatment	treatment	NOUN
ajfa-7033	194	23	equipment	equipment	NOUN
ajfa-7033	194	24	,	,	PUNCT
ajfa-7033	194	25	instead	instead	ADV
ajfa-7033	194	26	sending	send	VERB
ajfa-7033	194	27	these	these	DET
ajfa-7033	194	28	emissions	emission	NOUN
ajfa-7033	194	29	to	to	ADP
ajfa-7033	194	30	the	the	DET
ajfa-7033	194	31	sewage	sewage	NOUN
ajfa-7033	194	32	treatment	treatment	NOUN
ajfa-7033	194	33	plant	plant	NOUN
ajfa-7033	194	34	.	.	PUNCT
ajfa-7033	195	1	in	in	ADP
ajfa-7033	195	2	terms	term	NOUN
ajfa-7033	195	3	of	of	ADP
ajfa-7033	195	4	environmental	environmental	ADJ
ajfa-7033	195	5	protection	protection	NOUN
ajfa-7033	195	6	and	and	CCONJ
ajfa-7033	195	7	mfca	mfca	NOUN
ajfa-7033	195	8	,	,	PUNCT
ajfa-7033	195	9	it	it	PRON
ajfa-7033	195	10	is	be	AUX
ajfa-7033	195	11	possible	possible	ADJ
ajfa-7033	195	12	to	to	PART
ajfa-7033	195	13	achieve	achieve	VERB
ajfa-7033	195	14	the	the	DET
ajfa-7033	195	15	goals	goal	NOUN
ajfa-7033	195	16	in	in	ADP
ajfa-7033	195	17	terms	term	NOUN
ajfa-7033	195	18	of	of	ADP
ajfa-7033	195	19	both	both	DET
ajfa-7033	195	20	economy	economy	NOUN
ajfa-7033	195	21	and	and	CCONJ
ajfa-7033	195	22	environmental	environmental	ADJ
ajfa-7033	195	23	protection	protection	NOUN
ajfa-7033	195	24	by	by	ADP
ajfa-7033	195	25	making	make	VERB
ajfa-7033	195	26	the	the	DET
ajfa-7033	195	27	best	good	ADJ
ajfa-7033	195	28	of	of	ADP
ajfa-7033	195	29	ones	one	NOUN
ajfa-7033	195	30	resources	resource	NOUN
ajfa-7033	195	31	.	.	PUNCT
ajfa-7033	196	1	in	in	ADP
ajfa-7033	196	2	order	order	NOUN
ajfa-7033	196	3	to	to	PART
ajfa-7033	196	4	provide	provide	VERB
ajfa-7033	196	5	the	the	DET
ajfa-7033	196	6	authorities	authority	NOUN
ajfa-7033	196	7	with	with	ADP
ajfa-7033	196	8	investment	investment	NOUN
ajfa-7033	196	9	decisions	decision	NOUN
ajfa-7033	196	10	concerning	concern	VERB
ajfa-7033	196	11	water	water	NOUN
ajfa-7033	196	12	conservation	conservation	NOUN
ajfa-7033	196	13	,	,	PUNCT
ajfa-7033	196	14	we	we	PRON
ajfa-7033	196	15	assume	assume	VERB
ajfa-7033	196	16	that	that	SCONJ
ajfa-7033	196	17	the	the	DET
ajfa-7033	196	18	recyclability	recyclability	NOUN
ajfa-7033	196	19	rate	rate	NOUN
ajfa-7033	196	20	can	can	AUX
ajfa-7033	196	21	reach	reach	VERB
ajfa-7033	196	22	90	90	NUM
ajfa-7033	196	23	%	%	NOUN
ajfa-7033	196	24	with	with	ADP
ajfa-7033	196	25	certain	certain	ADJ
ajfa-7033	196	26	reclamation	reclamation	NOUN
ajfa-7033	196	27	equipment	equipment	NOUN
ajfa-7033	196	28	.	.	PUNCT
ajfa-7033	197	1	in	in	ADP
ajfa-7033	197	2	other	other	ADJ
ajfa-7033	197	3	words	word	NOUN
ajfa-7033	197	4	,	,	PUNCT
ajfa-7033	197	5	only	only	ADV
ajfa-7033	197	6	10	10	NUM
ajfa-7033	197	7	%	%	NOUN
ajfa-7033	197	8	of	of	ADP
ajfa-7033	197	9	the	the	DET
ajfa-7033	197	10	original	original	ADJ
ajfa-7033	197	11	water	water	NOUN
ajfa-7033	197	12	resources	resource	NOUN
ajfa-7033	197	13	are	be	AUX
ajfa-7033	197	14	wasted	waste	VERB
ajfa-7033	197	15	.	.	PUNCT
ajfa-7033	198	1	provided	provide	VERB
ajfa-7033	198	2	that	that	SCONJ
ajfa-7033	198	3	the	the	DET
ajfa-7033	198	4	life	life	NOUN
ajfa-7033	198	5	of	of	ADP
ajfa-7033	198	6	the	the	DET
ajfa-7033	198	7	equipment	equipment	NOUN
ajfa-7033	198	8	is	be	AUX
ajfa-7033	198	9	10	10	NUM
ajfa-7033	198	10	years	year	NOUN
ajfa-7033	198	11	with	with	ADP
ajfa-7033	198	12	a	a	DET
ajfa-7033	198	13	discount	discount	NOUN
ajfa-7033	198	14	rate	rate	NOUN
ajfa-7033	198	15	of	of	ADP
ajfa-7033	198	16	6	6	NUM
ajfa-7033	198	17	%	%	NOUN
ajfa-7033	198	18	,	,	PUNCT
ajfa-7033	198	19	8	8	NUM
ajfa-7033	198	20	%	%	NOUN
ajfa-7033	198	21	and	and	CCONJ
ajfa-7033	198	22	10	10	NUM
ajfa-7033	198	23	%	%	NOUN
ajfa-7033	198	24	,	,	PUNCT
ajfa-7033	198	25	the	the	DET
ajfa-7033	198	26	results	result	NOUN
ajfa-7033	198	27	are	be	AUX
ajfa-7033	198	28	shown	show	VERB
ajfa-7033	198	29	in	in	ADP
ajfa-7033	198	30	table	table	NOUN
ajfa-7033	198	31	4	4	NUM
ajfa-7033	198	32	below	below	ADV
ajfa-7033	198	33	.	.	PUNCT
ajfa-7033	199	1	under	under	ADP
ajfa-7033	199	2	a	a	DET
ajfa-7033	199	3	discount	discount	NOUN
ajfa-7033	199	4	rate	rate	NOUN
ajfa-7033	199	5	of	of	ADP
ajfa-7033	199	6	10	10	NUM
ajfa-7033	199	7	%	%	NOUN
ajfa-7033	199	8	(	(	PUNCT
ajfa-7033	199	9	8	8	NUM
ajfa-7033	199	10	%	%	NOUN
ajfa-7033	199	11	,	,	PUNCT
ajfa-7033	199	12	6	6	NUM
ajfa-7033	199	13	%	%	NOUN
ajfa-7033	199	14	)	)	PUNCT
ajfa-7033	199	15	,	,	PUNCT
ajfa-7033	199	16	it	it	PRON
ajfa-7033	199	17	is	be	AUX
ajfa-7033	199	18	worth	worth	ADJ
ajfa-7033	199	19	investing	invest	VERB
ajfa-7033	199	20	if	if	SCONJ
ajfa-7033	199	21	the	the	DET
ajfa-7033	199	22	investment	investment	NOUN
ajfa-7033	199	23	costs	cost	NOUN
ajfa-7033	199	24	are	be	AUX
ajfa-7033	199	25	under	under	ADP
ajfa-7033	199	26	$	$	SYM
ajfa-7033	199	27	851,030	851,030	NUM
ajfa-7033	199	28	(	(	PUNCT
ajfa-7033	199	29	$	$	SYM
ajfa-7033	199	30	929,352	929,352	NUM
ajfa-7033	199	31	,	,	PUNCT
ajfa-7033	199	32	$	$	SYM
ajfa-7033	199	33	1,019,378	1,019,378	NUM
ajfa-7033	199	34	)	)	PUNCT
ajfa-7033	199	35	.	.	PUNCT
ajfa-7033	200	1	that	that	PRON
ajfa-7033	200	2	is	be	AUX
ajfa-7033	200	3	,	,	PUNCT
ajfa-7033	200	4	if	if	SCONJ
ajfa-7033	200	5	investment	investment	NOUN
ajfa-7033	200	6	costs	cost	NOUN
ajfa-7033	200	7	are	be	AUX
ajfa-7033	200	8	lower	low	ADJ
ajfa-7033	200	9	than	than	ADP
ajfa-7033	200	10	investment	investment	NOUN
ajfa-7033	200	11	cost	cost	NOUN
ajfa-7033	200	12	limitations	limitation	NOUN
ajfa-7033	200	13	in	in	ADP
ajfa-7033	200	14	the	the	DET
ajfa-7033	200	15	three	three	NUM
ajfa-7033	200	16	situations	situation	NOUN
ajfa-7033	200	17	,	,	PUNCT
ajfa-7033	200	18	then	then	ADV
ajfa-7033	200	19	such	such	DET
ajfa-7033	200	20	an	an	DET
ajfa-7033	200	21	investment	investment	NOUN
ajfa-7033	200	22	can	can	AUX
ajfa-7033	200	23	reduce	reduce	VERB
ajfa-7033	200	24	costs	cost	NOUN
ajfa-7033	200	25	and	and	CCONJ
ajfa-7033	200	26	be	be	AUX
ajfa-7033	200	27	environmental	environmental	ADJ
ajfa-7033	200	28	friendly11	friendly11	NOUN
ajfa-7033	200	29	.	.	PUNCT
ajfa-7033	201	1	we	we	PRON
ajfa-7033	201	2	assessed	assess	VERB
ajfa-7033	201	3	that	that	SCONJ
ajfa-7033	201	4	the	the	DET
ajfa-7033	201	5	reverse	reverse	ADJ
ajfa-7033	201	6	osmosis	osmosis	NOUN
ajfa-7033	201	7	(	(	PUNCT
ajfa-7033	201	8	ro	ro	NOUN
ajfa-7033	201	9	)	)	PUNCT
ajfa-7033	201	10	technique	technique	NOUN
ajfa-7033	201	11	can	can	AUX
ajfa-7033	201	12	increase	increase	VERB
ajfa-7033	201	13	the	the	DET
ajfa-7033	201	14	recyclability	recyclability	NOUN
ajfa-7033	201	15	of	of	ADP
ajfa-7033	201	16	water	water	NOUN
ajfa-7033	201	17	with	with	ADP
ajfa-7033	201	18	an	an	DET
ajfa-7033	201	19	establishment	establishment	NOUN
ajfa-7033	201	20	charge	charge	NOUN
ajfa-7033	201	21	of	of	ADP
ajfa-7033	201	22	around	around	ADV
ajfa-7033	201	23	$	$	SYM
ajfa-7033	201	24	600,000	600,000	NUM
ajfa-7033	201	25	in	in	ADP
ajfa-7033	201	26	total	total	NOUN
ajfa-7033	201	27	.	.	PUNCT
ajfa-7033	202	1	this	this	PRON
ajfa-7033	202	2	conforms	conform	VERB
ajfa-7033	202	3	to	to	ADP
ajfa-7033	202	4	the	the	DET
ajfa-7033	202	5	investment	investment	NOUN
ajfa-7033	202	6	limitation	limitation	NOUN
ajfa-7033	202	7	set	set	VERB
ajfa-7033	202	8	out	out	ADP
ajfa-7033	202	9	in	in	ADP
ajfa-7033	202	10	this	this	DET
ajfa-7033	202	11	paper	paper	NOUN
ajfa-7033	202	12	,	,	PUNCT
ajfa-7033	202	13	and	and	CCONJ
ajfa-7033	202	14	so	so	ADV
ajfa-7033	202	15	we	we	PRON
ajfa-7033	202	16	suggest	suggest	VERB
ajfa-7033	202	17	that	that	SCONJ
ajfa-7033	202	18	the	the	DET
ajfa-7033	202	19	company	company	NOUN
ajfa-7033	202	20	establish	establish	VERB
ajfa-7033	202	21	a	a	DET
ajfa-7033	202	22	water	water	NOUN
ajfa-7033	202	23	reclamation	reclamation	NOUN
ajfa-7033	202	24	system	system	NOUN
ajfa-7033	202	25	.	.	PUNCT
ajfa-7033	203	1	11	11	NUM
ajfa-7033	203	2	this	this	DET
ajfa-7033	203	3	analysis	analysis	NOUN
ajfa-7033	203	4	only	only	ADV
ajfa-7033	203	5	focuses	focus	VERB
ajfa-7033	203	6	on	on	ADP
ajfa-7033	203	7	the	the	DET
ajfa-7033	203	8	expenses	expense	NOUN
ajfa-7033	203	9	of	of	ADP
ajfa-7033	203	10	water	water	NOUN
ajfa-7033	203	11	resources	resource	NOUN
ajfa-7033	203	12	without	without	ADP
ajfa-7033	203	13	considering	consider	VERB
ajfa-7033	203	14	the	the	DET
ajfa-7033	203	15	costs	cost	NOUN
ajfa-7033	203	16	saved	save	VERB
ajfa-7033	203	17	in	in	ADP
ajfa-7033	203	18	the	the	DET
ajfa-7033	203	19	sewage	sewage	NOUN
ajfa-7033	203	20	treatment	treatment	NOUN
ajfa-7033	203	21	of	of	ADP
ajfa-7033	203	22	company	company	NOUN
ajfa-7033	203	23	and	and	CCONJ
ajfa-7033	203	24	industrial	industrial	ADJ
ajfa-7033	203	25	areas	area	NOUN
ajfa-7033	203	26	,	,	PUNCT
ajfa-7033	203	27	or	or	CCONJ
ajfa-7033	203	28	the	the	DET
ajfa-7033	203	29	income	income	NOUN
ajfa-7033	203	30	tax	tax	NOUN
ajfa-7033	203	31	saved	save	VERB
ajfa-7033	203	32	in	in	ADP
ajfa-7033	203	33	depreciation	depreciation	NOUN
ajfa-7033	203	34	.	.	PUNCT
ajfa-7033	204	1	asian	asian	ADJ
ajfa-7033	204	2	journal	journal	PROPN
ajfa-7033	204	3	of	of	ADP
ajfa-7033	204	4	finance	finance	PROPN
ajfa-7033	204	5	&	&	CCONJ
ajfa-7033	204	6	accounting	accounting	PROPN
ajfa-7033	204	7	issn	issn	PROPN
ajfa-7033	204	8	1946	1946	NUM
ajfa-7033	204	9	-	-	PUNCT
ajfa-7033	204	10	052x	052x	NOUN
ajfa-7033	204	11	2015	2015	NUM
ajfa-7033	204	12	,	,	PUNCT
ajfa-7033	204	13	vol	vol	NOUN
ajfa-7033	204	14	.	.	PROPN
ajfa-7033	204	15	7	7	NUM
ajfa-7033	204	16	,	,	PUNCT
ajfa-7033	204	17	no	no	INTJ
ajfa-7033	204	18	.	.	NOUN
ajfa-7033	204	19	1	1	NUM
ajfa-7033	204	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-7033	204	21	129	129	NUM
ajfa-7033	204	22	table	table	NOUN
ajfa-7033	204	23	4	4	NUM
ajfa-7033	204	24	.	.	PUNCT
ajfa-7033	205	1	investment	investment	NOUN
ajfa-7033	205	2	costs	cost	NOUN
ajfa-7033	205	3	limitation	limitation	NOUN
ajfa-7033	205	4	for	for	ADP
ajfa-7033	205	5	water	water	NOUN
ajfa-7033	205	6	resources	resource	NOUN
ajfa-7033	205	7	6	6	NUM
ajfa-7033	205	8	%	%	NOUN
ajfa-7033	205	9	discount	discount	NOUN
ajfa-7033	205	10	rate	rate	NOUN
ajfa-7033	205	11	8	8	NUM
ajfa-7033	205	12	%	%	NOUN
ajfa-7033	205	13	discount	discount	NOUN
ajfa-7033	205	14	rate	rate	NOUN
ajfa-7033	205	15	10	10	NUM
ajfa-7033	205	16	%	%	NOUN
ajfa-7033	205	17	discount	discount	NOUN
ajfa-7033	205	18	rate	rate	NOUN
ajfa-7033	205	19	amount	amount	NOUN
ajfa-7033	205	20	saved	save	VERB
ajfa-7033	205	21	for	for	ADP
ajfa-7033	205	22	water	water	NOUN
ajfa-7033	205	23	resources	resource	NOUN
ajfa-7033	205	24	(	(	PUNCT
ajfa-7033	205	25	year)12	year)12	NOUN
ajfa-7033	205	26	$	$	SYM
ajfa-7033	205	27	138,501	138,501	NUM
ajfa-7033	205	28	$	$	SYM
ajfa-7033	205	29	138,501	138,501	NUM
ajfa-7033	205	30	$	$	SYM
ajfa-7033	205	31	138,501	138,501	NUM
ajfa-7033	205	32	10	10	NUM
ajfa-7033	205	33	years	year	NOUN
ajfa-7033	205	34	,	,	PUNCT
ajfa-7033	205	35	present	present	ADJ
ajfa-7033	205	36	value	value	NOUN
ajfa-7033	205	37	of	of	ADP
ajfa-7033	205	38	annuity	annuity	NOUN
ajfa-7033	205	39	7.3601	7.3601	NUM
ajfa-7033	205	40	6.7101	6.7101	NUM
ajfa-7033	205	41	6.1446	6.1446	NUM
ajfa-7033	205	42	investment	investment	NOUN
ajfa-7033	205	43	costs	cost	NOUN
ajfa-7033	205	44	limitation	limitation	VERB
ajfa-7033	205	45	$	$	SYM
ajfa-7033	205	46	1,019,378	1,019,378	NUM
ajfa-7033	205	47	$	$	SYM
ajfa-7033	205	48	929,352	929,352	NUM
ajfa-7033	205	49	$	$	SYM
ajfa-7033	205	50	851,030	851,030	NUM
ajfa-7033	205	51	a.	a.	NOUN
ajfa-7033	205	52	the	the	DET
ajfa-7033	205	53	above	above	ADV
ajfa-7033	205	54	disclosed	disclose	VERB
ajfa-7033	205	55	amount	amount	NOUN
ajfa-7033	205	56	is	be	AUX
ajfa-7033	205	57	based	base	VERB
ajfa-7033	205	58	on	on	ADP
ajfa-7033	205	59	the	the	DET
ajfa-7033	205	60	new	new	ADJ
ajfa-7033	205	61	taiwan	taiwan	PROPN
ajfa-7033	205	62	dollar	dollar	NOUN
ajfa-7033	205	63	.	.	PUNCT
ajfa-7033	206	1	the	the	DET
ajfa-7033	206	2	conversion	conversion	NOUN
ajfa-7033	206	3	rate	rate	NOUN
ajfa-7033	206	4	for	for	ADP
ajfa-7033	206	5	the	the	DET
ajfa-7033	206	6	us	us	PROPN
ajfa-7033	206	7	dollar	dollar	NOUN
ajfa-7033	206	8	is	be	AUX
ajfa-7033	206	9	1:30	1:30	NUM
ajfa-7033	206	10	.	.	PUNCT
ajfa-7033	207	1	4.3.2	4.3.2	NUM
ajfa-7033	207	2	analysis	analysis	NOUN
ajfa-7033	207	3	of	of	ADP
ajfa-7033	207	4	negative	negative	ADJ
ajfa-7033	207	5	costs	cost	NOUN
ajfa-7033	207	6	this	this	DET
ajfa-7033	207	7	paper	paper	NOUN
ajfa-7033	207	8	discovers	discover	VERB
ajfa-7033	207	9	that	that	SCONJ
ajfa-7033	207	10	the	the	DET
ajfa-7033	207	11	drawing	drawing	NOUN
ajfa-7033	207	12	process	process	NOUN
ajfa-7033	207	13	center	center	NOUN
ajfa-7033	207	14	,	,	PUNCT
ajfa-7033	207	15	phosphating	phosphating	NOUN
ajfa-7033	207	16	process	process	NOUN
ajfa-7033	207	17	center	center	NOUN
ajfa-7033	207	18	and	and	CCONJ
ajfa-7033	207	19	continuous	continuous	ADJ
ajfa-7033	207	20	drawing	drawing	NOUN
ajfa-7033	207	21	process	process	NOUN
ajfa-7033	207	22	center	center	NOUN
ajfa-7033	207	23	generate	generate	VERB
ajfa-7033	207	24	most	most	ADJ
ajfa-7033	207	25	of	of	ADP
ajfa-7033	207	26	the	the	DET
ajfa-7033	207	27	company	company	NOUN
ajfa-7033	207	28	’s	’s	PART
ajfa-7033	207	29	waste	waste	NOUN
ajfa-7033	207	30	.	.	PUNCT
ajfa-7033	208	1	table	table	NOUN
ajfa-7033	208	2	5	5	NUM
ajfa-7033	208	3	presents	present	VERB
ajfa-7033	208	4	the	the	DET
ajfa-7033	208	5	data	datum	NOUN
ajfa-7033	208	6	on	on	ADP
ajfa-7033	208	7	relevant	relevant	ADJ
ajfa-7033	208	8	negative	negative	ADJ
ajfa-7033	208	9	costs13	costs13	NOUN
ajfa-7033	208	10	.	.	PUNCT
ajfa-7033	209	1	the	the	DET
ajfa-7033	209	2	material	material	ADJ
ajfa-7033	209	3	negative	negative	ADJ
ajfa-7033	209	4	costs	cost	NOUN
ajfa-7033	209	5	for	for	ADP
ajfa-7033	209	6	each	each	DET
ajfa-7033	209	7	quantity	quantity	NOUN
ajfa-7033	209	8	center	center	NOUN
ajfa-7033	209	9	reach	reach	VERB
ajfa-7033	209	10	80	80	NUM
ajfa-7033	209	11	%	%	NOUN
ajfa-7033	209	12	of	of	ADP
ajfa-7033	209	13	the	the	DET
ajfa-7033	209	14	total	total	ADJ
ajfa-7033	209	15	negative	negative	ADJ
ajfa-7033	209	16	costs	cost	NOUN
ajfa-7033	209	17	.	.	PUNCT
ajfa-7033	210	1	the	the	DET
ajfa-7033	210	2	drawing	drawing	NOUN
ajfa-7033	210	3	process	process	NOUN
ajfa-7033	210	4	center	center	NOUN
ajfa-7033	210	5	has	have	VERB
ajfa-7033	210	6	the	the	DET
ajfa-7033	210	7	greatest	great	ADJ
ajfa-7033	210	8	material	material	ADJ
ajfa-7033	210	9	negative	negative	ADJ
ajfa-7033	210	10	costs	cost	NOUN
ajfa-7033	210	11	in	in	ADP
ajfa-7033	210	12	terms	term	NOUN
ajfa-7033	210	13	of	of	ADP
ajfa-7033	210	14	wastage	wastage	NOUN
ajfa-7033	210	15	,	,	PUNCT
ajfa-7033	210	16	and	and	CCONJ
ajfa-7033	210	17	the	the	DET
ajfa-7033	210	18	continuous	continuous	ADJ
ajfa-7033	210	19	drawing	drawing	NOUN
ajfa-7033	210	20	process	process	NOUN
ajfa-7033	210	21	center	center	NOUN
ajfa-7033	210	22	comes	come	VERB
ajfa-7033	210	23	in	in	ADP
ajfa-7033	210	24	second	second	ADJ
ajfa-7033	210	25	.	.	PUNCT
ajfa-7033	211	1	in	in	ADP
ajfa-7033	211	2	terms	term	NOUN
ajfa-7033	211	3	of	of	ADP
ajfa-7033	211	4	materials	material	NOUN
ajfa-7033	211	5	,	,	PUNCT
ajfa-7033	211	6	the	the	DET
ajfa-7033	211	7	phosphating	phosphating	NOUN
ajfa-7033	211	8	process	process	NOUN
ajfa-7033	211	9	center	center	NOUN
ajfa-7033	211	10	has	have	VERB
ajfa-7033	211	11	the	the	DET
ajfa-7033	211	12	greatest	great	ADJ
ajfa-7033	211	13	negative	negative	ADJ
ajfa-7033	211	14	costs	cost	NOUN
ajfa-7033	211	15	.	.	PUNCT
ajfa-7033	212	1	the	the	DET
ajfa-7033	212	2	case	case	NOUN
ajfa-7033	212	3	company	company	NOUN
ajfa-7033	212	4	should	should	AUX
ajfa-7033	212	5	initiate	initiate	VERB
ajfa-7033	212	6	improvements	improvement	NOUN
ajfa-7033	212	7	in	in	ADP
ajfa-7033	212	8	the	the	DET
ajfa-7033	212	9	drawing	drawing	NOUN
ajfa-7033	212	10	process	process	NOUN
ajfa-7033	212	11	center	center	NOUN
ajfa-7033	212	12	or	or	CCONJ
ajfa-7033	212	13	the	the	DET
ajfa-7033	212	14	continuous	continuous	ADJ
ajfa-7033	212	15	drawing	drawing	NOUN
ajfa-7033	212	16	process	process	NOUN
ajfa-7033	212	17	center	center	NOUN
ajfa-7033	212	18	in	in	ADP
ajfa-7033	212	19	order	order	NOUN
ajfa-7033	212	20	to	to	PART
ajfa-7033	212	21	reduce	reduce	VERB
ajfa-7033	212	22	material	material	NOUN
ajfa-7033	212	23	costs	cost	NOUN
ajfa-7033	212	24	,	,	PUNCT
ajfa-7033	212	25	because	because	SCONJ
ajfa-7033	212	26	this	this	PRON
ajfa-7033	212	27	will	will	AUX
ajfa-7033	212	28	bring	bring	VERB
ajfa-7033	212	29	greater	great	ADJ
ajfa-7033	212	30	benefits	benefit	NOUN
ajfa-7033	212	31	,	,	PUNCT
ajfa-7033	212	32	instead	instead	ADV
ajfa-7033	212	33	of	of	ADP
ajfa-7033	212	34	making	make	VERB
ajfa-7033	212	35	decisions	decision	NOUN
ajfa-7033	212	36	based	base	VERB
ajfa-7033	212	37	on	on	ADP
ajfa-7033	212	38	subjective	subjective	ADJ
ajfa-7033	212	39	judgments	judgment	NOUN
ajfa-7033	212	40	.	.	PUNCT
ajfa-7033	213	1	the	the	DET
ajfa-7033	213	2	reason	reason	NOUN
ajfa-7033	213	3	why	why	SCONJ
ajfa-7033	213	4	negative	negative	ADJ
ajfa-7033	213	5	costs	cost	NOUN
ajfa-7033	213	6	exist	exist	VERB
ajfa-7033	213	7	in	in	ADP
ajfa-7033	213	8	the	the	DET
ajfa-7033	213	9	drawing	drawing	NOUN
ajfa-7033	213	10	process	process	NOUN
ajfa-7033	213	11	center	center	NOUN
ajfa-7033	213	12	and	and	CCONJ
ajfa-7033	213	13	the	the	DET
ajfa-7033	213	14	continuous	continuous	ADJ
ajfa-7033	213	15	drawing	drawing	NOUN
ajfa-7033	213	16	process	process	NOUN
ajfa-7033	213	17	center	center	NOUN
ajfa-7033	213	18	is	be	AUX
ajfa-7033	213	19	defective	defective	ADJ
ajfa-7033	213	20	products	product	NOUN
ajfa-7033	213	21	.	.	PUNCT
ajfa-7033	214	1	these	these	DET
ajfa-7033	214	2	products	product	NOUN
ajfa-7033	214	3	account	account	VERB
ajfa-7033	214	4	for	for	ADP
ajfa-7033	214	5	a	a	DET
ajfa-7033	214	6	high	high	ADJ
ajfa-7033	214	7	proportion	proportion	NOUN
ajfa-7033	214	8	of	of	ADP
ajfa-7033	214	9	the	the	DET
ajfa-7033	214	10	negative	negative	ADJ
ajfa-7033	214	11	costs	cost	NOUN
ajfa-7033	214	12	,	,	PUNCT
ajfa-7033	214	13	so	so	CCONJ
ajfa-7033	214	14	reducing	reduce	VERB
ajfa-7033	214	15	defective	defective	ADJ
ajfa-7033	214	16	products	product	NOUN
ajfa-7033	214	17	should	should	AUX
ajfa-7033	214	18	be	be	AUX
ajfa-7033	214	19	considered	consider	VERB
ajfa-7033	214	20	a	a	DET
ajfa-7033	214	21	viable	viable	ADJ
ajfa-7033	214	22	starting	starting	NOUN
ajfa-7033	214	23	point	point	NOUN
ajfa-7033	214	24	.	.	PUNCT
ajfa-7033	215	1	the	the	DET
ajfa-7033	215	2	case	case	NOUN
ajfa-7033	215	3	company	company	NOUN
ajfa-7033	215	4	should	should	AUX
ajfa-7033	215	5	pay	pay	VERB
ajfa-7033	215	6	attention	attention	NOUN
ajfa-7033	215	7	to	to	ADP
ajfa-7033	215	8	the	the	DET
ajfa-7033	215	9	reasons	reason	NOUN
ajfa-7033	215	10	for	for	ADP
ajfa-7033	215	11	defective	defective	ADJ
ajfa-7033	215	12	products	product	NOUN
ajfa-7033	215	13	and	and	CCONJ
ajfa-7033	215	14	set	set	VERB
ajfa-7033	215	15	up	up	ADP
ajfa-7033	215	16	checkpoints	checkpoint	NOUN
ajfa-7033	215	17	in	in	ADP
ajfa-7033	215	18	the	the	DET
ajfa-7033	215	19	spheroidizing	spheroidizing	NOUN
ajfa-7033	215	20	process	process	NOUN
ajfa-7033	215	21	center	center	NOUN
ajfa-7033	215	22	in	in	ADP
ajfa-7033	215	23	order	order	NOUN
ajfa-7033	215	24	to	to	PART
ajfa-7033	215	25	prevent	prevent	VERB
ajfa-7033	215	26	these	these	DET
ajfa-7033	215	27	products	product	NOUN
ajfa-7033	215	28	from	from	ADP
ajfa-7033	215	29	entering	enter	VERB
ajfa-7033	215	30	the	the	DET
ajfa-7033	215	31	phosphating	phosphating	NOUN
ajfa-7033	215	32	process	process	NOUN
ajfa-7033	215	33	center	center	NOUN
ajfa-7033	215	34	and	and	CCONJ
ajfa-7033	215	35	the	the	DET
ajfa-7033	215	36	continuous	continuous	ADJ
ajfa-7033	215	37	drawing	drawing	NOUN
ajfa-7033	215	38	process	process	NOUN
ajfa-7033	215	39	center	center	NOUN
ajfa-7033	215	40	,	,	PUNCT
ajfa-7033	215	41	which	which	PRON
ajfa-7033	215	42	increases	increase	VERB
ajfa-7033	215	43	the	the	DET
ajfa-7033	215	44	remaking	remaking	NOUN
ajfa-7033	215	45	costs	cost	NOUN
ajfa-7033	215	46	.	.	PUNCT
ajfa-7033	216	1	the	the	DET
ajfa-7033	216	2	large	large	ADJ
ajfa-7033	216	3	amount	amount	NOUN
ajfa-7033	216	4	of	of	ADP
ajfa-7033	216	5	material	material	NOUN
ajfa-7033	216	6	costs	cost	NOUN
ajfa-7033	216	7	used	use	VERB
ajfa-7033	216	8	in	in	ADP
ajfa-7033	216	9	the	the	DET
ajfa-7033	216	10	phosphating	phosphating	NOUN
ajfa-7033	216	11	process	process	NOUN
ajfa-7033	216	12	center	center	NOUN
ajfa-7033	216	13	may	may	AUX
ajfa-7033	216	14	not	not	PART
ajfa-7033	216	15	be	be	AUX
ajfa-7033	216	16	improved	improve	VERB
ajfa-7033	216	17	in	in	ADP
ajfa-7033	216	18	the	the	DET
ajfa-7033	216	19	short	short	ADJ
ajfa-7033	216	20	term	term	NOUN
ajfa-7033	216	21	because	because	SCONJ
ajfa-7033	216	22	it	it	PRON
ajfa-7033	216	23	is	be	AUX
ajfa-7033	216	24	restricted	restrict	VERB
ajfa-7033	216	25	by	by	ADP
ajfa-7033	216	26	the	the	DET
ajfa-7033	216	27	operating	operating	NOUN
ajfa-7033	216	28	process	process	NOUN
ajfa-7033	216	29	and	and	CCONJ
ajfa-7033	216	30	the	the	DET
ajfa-7033	216	31	scale	scale	NOUN
ajfa-7033	216	32	of	of	ADP
ajfa-7033	216	33	existing	exist	VERB
ajfa-7033	216	34	equipment	equipment	NOUN
ajfa-7033	216	35	.	.	PUNCT
ajfa-7033	217	1	if	if	SCONJ
ajfa-7033	217	2	plant	plant	NOUN
ajfa-7033	217	3	expansion	expansion	NOUN
ajfa-7033	217	4	is	be	AUX
ajfa-7033	217	5	required	require	VERB
ajfa-7033	217	6	in	in	ADP
ajfa-7033	217	7	the	the	DET
ajfa-7033	217	8	future	future	NOUN
ajfa-7033	217	9	,	,	PUNCT
ajfa-7033	217	10	the	the	DET
ajfa-7033	217	11	company	company	NOUN
ajfa-7033	217	12	can	can	AUX
ajfa-7033	217	13	consider	consider	VERB
ajfa-7033	217	14	the	the	DET
ajfa-7033	217	15	equipment	equipment	NOUN
ajfa-7033	217	16	type	type	NOUN
ajfa-7033	217	17	and	and	CCONJ
ajfa-7033	217	18	scale	scale	NOUN
ajfa-7033	217	19	of	of	ADP
ajfa-7033	217	20	the	the	DET
ajfa-7033	217	21	phosphating	phosphating	NOUN
ajfa-7033	217	22	process	process	NOUN
ajfa-7033	217	23	center	center	NOUN
ajfa-7033	217	24	when	when	SCONJ
ajfa-7033	217	25	purchasing	purchase	VERB
ajfa-7033	217	26	,	,	PUNCT
ajfa-7033	217	27	in	in	ADP
ajfa-7033	217	28	order	order	NOUN
ajfa-7033	217	29	to	to	PART
ajfa-7033	217	30	enhance	enhance	VERB
ajfa-7033	217	31	the	the	DET
ajfa-7033	217	32	utilization	utilization	NOUN
ajfa-7033	217	33	of	of	ADP
ajfa-7033	217	34	materials	material	NOUN
ajfa-7033	217	35	and	and	CCONJ
ajfa-7033	217	36	thereby	thereby	ADV
ajfa-7033	217	37	reduce	reduce	VERB
ajfa-7033	217	38	negative	negative	ADJ
ajfa-7033	217	39	costs	cost	NOUN
ajfa-7033	217	40	.	.	PUNCT
ajfa-7033	218	1	12	12	NUM
ajfa-7033	218	2	the	the	DET
ajfa-7033	218	3	water	water	NOUN
ajfa-7033	218	4	emissions	emission	NOUN
ajfa-7033	218	5	originally	originally	ADV
ajfa-7033	218	6	made	make	VERB
ajfa-7033	218	7	up	up	ADP
ajfa-7033	218	8	30	30	NUM
ajfa-7033	218	9	%	%	NOUN
ajfa-7033	218	10	of	of	ADP
ajfa-7033	218	11	total	total	ADJ
ajfa-7033	218	12	usage	usage	NOUN
ajfa-7033	218	13	.	.	PUNCT
ajfa-7033	219	1	assume	assume	VERB
ajfa-7033	219	2	that	that	SCONJ
ajfa-7033	219	3	the	the	DET
ajfa-7033	219	4	utilization	utilization	NOUN
ajfa-7033	219	5	of	of	ADP
ajfa-7033	219	6	water	water	NOUN
ajfa-7033	219	7	resources	resource	NOUN
ajfa-7033	219	8	increases	increase	NOUN
ajfa-7033	219	9	and	and	CCONJ
ajfa-7033	219	10	that	that	SCONJ
ajfa-7033	219	11	the	the	DET
ajfa-7033	219	12	emissions	emission	NOUN
ajfa-7033	219	13	rate	rate	NOUN
ajfa-7033	219	14	is	be	AUX
ajfa-7033	219	15	reduced	reduce	VERB
ajfa-7033	219	16	to	to	ADP
ajfa-7033	219	17	10	10	NUM
ajfa-7033	219	18	%	%	NOUN
ajfa-7033	219	19	.	.	PUNCT
ajfa-7033	220	1	this	this	PRON
ajfa-7033	220	2	would	would	AUX
ajfa-7033	220	3	equal	equal	VERB
ajfa-7033	220	4	the	the	DET
ajfa-7033	220	5	saved	save	VERB
ajfa-7033	220	6	costs	cost	NOUN
ajfa-7033	220	7	multiplied	multiply	VERB
ajfa-7033	220	8	by	by	ADP
ajfa-7033	220	9	the	the	DET
ajfa-7033	220	10	unit	unit	NOUN
ajfa-7033	220	11	costs	cost	VERB
ajfa-7033	220	12	without	without	ADP
ajfa-7033	220	13	considering	consider	VERB
ajfa-7033	220	14	water	water	NOUN
ajfa-7033	220	15	reclamation	reclamation	NOUN
ajfa-7033	220	16	by	by	ADP
ajfa-7033	220	17	equipment	equipment	NOUN
ajfa-7033	220	18	(	(	PUNCT
ajfa-7033	220	19	except	except	SCONJ
ajfa-7033	220	20	for	for	ADP
ajfa-7033	220	21	the	the	DET
ajfa-7033	220	22	weekly	weekly	ADJ
ajfa-7033	220	23	water	water	NOUN
ajfa-7033	220	24	change	change	NOUN
ajfa-7033	220	25	of	of	ADP
ajfa-7033	220	26	the	the	DET
ajfa-7033	220	27	third	third	ADJ
ajfa-7033	220	28	sink	sink	NOUN
ajfa-7033	220	29	in	in	ADP
ajfa-7033	220	30	the	the	DET
ajfa-7033	220	31	phosphating	phosphating	NOUN
ajfa-7033	220	32	process	process	NOUN
ajfa-7033	220	33	)	)	PUNCT
ajfa-7033	220	34	.	.	PUNCT
ajfa-7033	221	1	the	the	DET
ajfa-7033	221	2	calculation	calculation	NOUN
ajfa-7033	221	3	values	value	NOUN
ajfa-7033	221	4	are	be	AUX
ajfa-7033	221	5	the	the	DET
ajfa-7033	221	6	saved	save	VERB
ajfa-7033	221	7	water	water	NOUN
ajfa-7033	221	8	costs	cost	NOUN
ajfa-7033	221	9	in	in	ADP
ajfa-7033	221	10	october	october	PROPN
ajfa-7033	221	11	,	,	PUNCT
ajfa-7033	221	12	november	november	PROPN
ajfa-7033	221	13	and	and	CCONJ
ajfa-7033	221	14	december	december	PROPN
ajfa-7033	221	15	.	.	PUNCT
ajfa-7033	222	1	13	13	NUM
ajfa-7033	222	2	waste	waste	NOUN
ajfa-7033	222	3	disposal	disposal	NOUN
ajfa-7033	222	4	costs	cost	NOUN
ajfa-7033	222	5	are	be	AUX
ajfa-7033	222	6	not	not	PART
ajfa-7033	222	7	included	include	VERB
ajfa-7033	222	8	.	.	PUNCT
ajfa-7033	223	1	asian	asian	ADJ
ajfa-7033	223	2	journal	journal	PROPN
ajfa-7033	223	3	of	of	ADP
ajfa-7033	223	4	finance	finance	PROPN
ajfa-7033	223	5	&	&	CCONJ
ajfa-7033	223	6	accounting	accounting	PROPN
ajfa-7033	223	7	issn	issn	PROPN
ajfa-7033	223	8	1946	1946	NUM
ajfa-7033	223	9	-	-	PUNCT
ajfa-7033	223	10	052x	052x	NOUN
ajfa-7033	223	11	2015	2015	NUM
ajfa-7033	223	12	,	,	PUNCT
ajfa-7033	223	13	vol	vol	NOUN
ajfa-7033	223	14	.	.	PROPN
ajfa-7033	223	15	7	7	NUM
ajfa-7033	223	16	,	,	PUNCT
ajfa-7033	223	17	no	no	INTJ
ajfa-7033	223	18	.	.	NOUN
ajfa-7033	223	19	1	1	NUM
ajfa-7033	223	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-7033	223	21	130	130	NUM
ajfa-7033	223	22	table	table	NOUN
ajfa-7033	223	23	5	5	NUM
ajfa-7033	223	24	.	.	PUNCT
ajfa-7033	223	25	table	table	NOUN
ajfa-7033	223	26	of	of	ADP
ajfa-7033	223	27	material	material	ADJ
ajfa-7033	223	28	negative	negative	ADJ
ajfa-7033	223	29	costs	cost	NOUN
ajfa-7033	223	30	(	(	PUNCT
ajfa-7033	223	31	standard	standard	ADJ
ajfa-7033	223	32	output	output	NOUN
ajfa-7033	223	33	is	be	AUX
ajfa-7033	223	34	1,000,000	1,000,000	NUM
ajfa-7033	223	35	kg	kg	NOUN
ajfa-7033	223	36	)	)	PUNCT
ajfa-7033	223	37	4.3.3	4.3.3	NUM
ajfa-7033	223	38	analysis	analysis	NOUN
ajfa-7033	223	39	of	of	ADP
ajfa-7033	223	40	relative	relative	ADJ
ajfa-7033	223	41	indices	index	NOUN
ajfa-7033	223	42	although	although	SCONJ
ajfa-7033	223	43	it	it	PRON
ajfa-7033	223	44	is	be	AUX
ajfa-7033	223	45	simple	simple	ADJ
ajfa-7033	223	46	to	to	PART
ajfa-7033	223	47	understand	understand	VERB
ajfa-7033	223	48	the	the	DET
ajfa-7033	223	49	room	room	NOUN
ajfa-7033	223	50	for	for	ADP
ajfa-7033	223	51	improvements	improvement	NOUN
ajfa-7033	223	52	in	in	ADP
ajfa-7033	223	53	terms	term	NOUN
ajfa-7033	223	54	of	of	ADP
ajfa-7033	223	55	total	total	ADJ
ajfa-7033	223	56	amounts	amount	NOUN
ajfa-7033	223	57	,	,	PUNCT
ajfa-7033	223	58	relative	relative	ADJ
ajfa-7033	223	59	indices	index	NOUN
ajfa-7033	223	60	are	be	AUX
ajfa-7033	223	61	also	also	ADV
ajfa-7033	223	62	crucial	crucial	ADJ
ajfa-7033	223	63	.	.	PUNCT
ajfa-7033	224	1	relative	relative	ADJ
ajfa-7033	224	2	indices	index	NOUN
ajfa-7033	224	3	provide	provide	VERB
ajfa-7033	224	4	comparisons	comparison	NOUN
ajfa-7033	224	5	among	among	ADP
ajfa-7033	224	6	companies	company	NOUN
ajfa-7033	224	7	and	and	CCONJ
ajfa-7033	224	8	months	month	NOUN
ajfa-7033	224	9	,	,	PUNCT
ajfa-7033	224	10	and	and	CCONJ
ajfa-7033	224	11	also	also	ADV
ajfa-7033	224	12	indicate	indicate	VERB
ajfa-7033	224	13	critical	critical	ADJ
ajfa-7033	224	14	points	point	NOUN
ajfa-7033	224	15	which	which	PRON
ajfa-7033	224	16	absolute	absolute	ADJ
ajfa-7033	224	17	indices	index	NOUN
ajfa-7033	224	18	do	do	VERB
ajfa-7033	224	19	not	not	PART
ajfa-7033	224	20	.	.	PUNCT
ajfa-7033	225	1	table	table	NOUN
ajfa-7033	225	2	6	6	NUM
ajfa-7033	225	3	shows	show	VERB
ajfa-7033	225	4	the	the	DET
ajfa-7033	225	5	accumulated	accumulate	VERB
ajfa-7033	225	6	costs	cost	NOUN
ajfa-7033	225	7	of	of	ADP
ajfa-7033	225	8	each	each	DET
ajfa-7033	225	9	process	process	NOUN
ajfa-7033	225	10	center	center	NOUN
ajfa-7033	225	11	,	,	PUNCT
ajfa-7033	225	12	which	which	PRON
ajfa-7033	225	13	allows	allow	VERB
ajfa-7033	225	14	us	we	PRON
ajfa-7033	225	15	to	to	PART
ajfa-7033	225	16	understand	understand	VERB
ajfa-7033	225	17	the	the	DET
ajfa-7033	225	18	significance	significance	NOUN
ajfa-7033	225	19	and	and	CCONJ
ajfa-7033	225	20	severity	severity	NOUN
ajfa-7033	225	21	of	of	ADP
ajfa-7033	225	22	remake	remake	NOUN
ajfa-7033	225	23	costs	cost	NOUN
ajfa-7033	225	24	.	.	PUNCT
ajfa-7033	226	1	after	after	ADP
ajfa-7033	226	2	processing	process	VERB
ajfa-7033	226	3	in	in	ADP
ajfa-7033	226	4	the	the	DET
ajfa-7033	226	5	drawing	drawing	NOUN
ajfa-7033	226	6	process	process	NOUN
ajfa-7033	226	7	center	center	NOUN
ajfa-7033	226	8	,	,	PUNCT
ajfa-7033	226	9	the	the	DET
ajfa-7033	226	10	case	case	NOUN
ajfa-7033	226	11	company	company	NOUN
ajfa-7033	226	12	immediately	immediately	ADV
ajfa-7033	226	13	performs	perform	VERB
ajfa-7033	226	14	an	an	DET
ajfa-7033	226	15	inspection	inspection	NOUN
ajfa-7033	226	16	.	.	PUNCT
ajfa-7033	227	1	defective	defective	ADJ
ajfa-7033	227	2	products	product	NOUN
ajfa-7033	227	3	are	be	AUX
ajfa-7033	227	4	remade	remake	VERB
ajfa-7033	227	5	in	in	ADP
ajfa-7033	227	6	the	the	DET
ajfa-7033	227	7	drawing	drawing	NOUN
ajfa-7033	227	8	process	process	NOUN
ajfa-7033	227	9	center	center	NOUN
ajfa-7033	227	10	.	.	PUNCT
ajfa-7033	228	1	raw	raw	ADJ
ajfa-7033	228	2	materials	material	NOUN
ajfa-7033	228	3	can	can	AUX
ajfa-7033	228	4	be	be	AUX
ajfa-7033	228	5	recycled	recycle	VERB
ajfa-7033	228	6	and	and	CCONJ
ajfa-7033	228	7	reinvested	reinveste	VERB
ajfa-7033	228	8	,	,	PUNCT
ajfa-7033	228	9	so	so	SCONJ
ajfa-7033	228	10	that	that	SCONJ
ajfa-7033	228	11	positive	positive	ADJ
ajfa-7033	228	12	costs	cost	NOUN
ajfa-7033	228	13	of	of	ADP
ajfa-7033	228	14	finished	finish	VERB
ajfa-7033	228	15	goods	good	NOUN
ajfa-7033	228	16	per	per	ADP
ajfa-7033	228	17	kilogram	kilogram	PROPN
ajfa-7033	228	18	will	will	AUX
ajfa-7033	228	19	increase	increase	VERB
ajfa-7033	228	20	from	from	ADP
ajfa-7033	228	21	$	$	SYM
ajfa-7033	228	22	25.5915	25.5915	NUM
ajfa-7033	228	23	to	to	PART
ajfa-7033	228	24	$	$	SYM
ajfa-7033	228	25	26.069714	26.069714	NUM
ajfa-7033	228	26	.	.	PUNCT
ajfa-7033	229	1	this	this	PRON
ajfa-7033	229	2	means	mean	VERB
ajfa-7033	229	3	a	a	DET
ajfa-7033	229	4	cost	cost	NOUN
ajfa-7033	229	5	increase	increase	NOUN
ajfa-7033	229	6	of	of	ADP
ajfa-7033	229	7	1.87	1.87	NUM
ajfa-7033	229	8	%	%	NOUN
ajfa-7033	229	9	.	.	PUNCT
ajfa-7033	230	1	before	before	ADP
ajfa-7033	230	2	delivering	deliver	VERB
ajfa-7033	230	3	the	the	DET
ajfa-7033	230	4	products	product	NOUN
ajfa-7033	230	5	to	to	ADP
ajfa-7033	230	6	customers	customer	NOUN
ajfa-7033	230	7	(	(	PUNCT
ajfa-7033	230	8	i.e.	i.e.	X
ajfa-7033	230	9	after	after	ADP
ajfa-7033	230	10	manufacturing	manufacture	VERB
ajfa-7033	230	11	in	in	ADP
ajfa-7033	230	12	the	the	DET
ajfa-7033	230	13	continuous	continuous	ADJ
ajfa-7033	230	14	drawing	drawing	NOUN
ajfa-7033	230	15	process	process	NOUN
ajfa-7033	230	16	center	center	NOUN
ajfa-7033	230	17	)	)	PUNCT
ajfa-7033	230	18	,	,	PUNCT
ajfa-7033	230	19	the	the	DET
ajfa-7033	230	20	company	company	NOUN
ajfa-7033	230	21	performs	perform	VERB
ajfa-7033	230	22	another	another	DET
ajfa-7033	230	23	inspection	inspection	NOUN
ajfa-7033	230	24	to	to	PART
ajfa-7033	230	25	judge	judge	VERB
ajfa-7033	230	26	whether	whether	SCONJ
ajfa-7033	230	27	the	the	DET
ajfa-7033	230	28	products	product	NOUN
ajfa-7033	230	29	meet	meet	VERB
ajfa-7033	230	30	customers	customer	NOUN
ajfa-7033	230	31	’	'	PUNCT
ajfa-7033	230	32	requirements	requirement	NOUN
ajfa-7033	230	33	.	.	PUNCT
ajfa-7033	231	1	defective	defective	ADJ
ajfa-7033	231	2	products	product	NOUN
ajfa-7033	231	3	caused	cause	VERB
ajfa-7033	231	4	by	by	ADP
ajfa-7033	231	5	stiffness	stiffness	NOUN
ajfa-7033	231	6	,	,	PUNCT
ajfa-7033	231	7	toughness	toughness	NOUN
ajfa-7033	231	8	,	,	PUNCT
ajfa-7033	231	9	hardness	hardness	NOUN
ajfa-7033	231	10	and	and	CCONJ
ajfa-7033	231	11	consistency	consistency	NOUN
ajfa-7033	231	12	will	will	AUX
ajfa-7033	231	13	be	be	AUX
ajfa-7033	231	14	remade	remade	VERB
ajfa-7033	231	15	in	in	ADP
ajfa-7033	231	16	the	the	DET
ajfa-7033	231	17	drawing	drawing	NOUN
ajfa-7033	231	18	process	process	NOUN
ajfa-7033	231	19	center	center	NOUN
ajfa-7033	231	20	and	and	CCONJ
ajfa-7033	231	21	then	then	ADV
ajfa-7033	231	22	recast	recast	VERB
ajfa-7033	231	23	in	in	ADP
ajfa-7033	231	24	the	the	DET
ajfa-7033	231	25	spheroidizing	spheroidizing	NOUN
ajfa-7033	231	26	process	process	NOUN
ajfa-7033	231	27	center	center	NOUN
ajfa-7033	231	28	.	.	PUNCT
ajfa-7033	232	1	these	these	DET
ajfa-7033	232	2	products	product	NOUN
ajfa-7033	232	3	need	need	VERB
ajfa-7033	232	4	to	to	PART
ajfa-7033	232	5	be	be	AUX
ajfa-7033	232	6	cleaned	clean	VERB
ajfa-7033	232	7	in	in	ADP
ajfa-7033	232	8	the	the	DET
ajfa-7033	232	9	phosphating	phosphating	NOUN
ajfa-7033	232	10	process	process	NOUN
ajfa-7033	232	11	center	center	NOUN
ajfa-7033	232	12	and	and	CCONJ
ajfa-7033	232	13	processed	process	VERB
ajfa-7033	232	14	again	again	ADV
ajfa-7033	232	15	in	in	ADP
ajfa-7033	232	16	the	the	DET
ajfa-7033	232	17	continuous	continuous	ADJ
ajfa-7033	232	18	drawing	drawing	NOUN
ajfa-7033	232	19	process	process	NOUN
ajfa-7033	232	20	center	center	NOUN
ajfa-7033	232	21	.	.	PUNCT
ajfa-7033	233	1	the	the	DET
ajfa-7033	233	2	cost	cost	NOUN
ajfa-7033	233	3	of	of	ADP
ajfa-7033	233	4	positive	positive	ADJ
ajfa-7033	233	5	products	product	NOUN
ajfa-7033	233	6	per	per	ADP
ajfa-7033	233	7	kilogram	kilogram	PROPN
ajfa-7033	233	8	increases	increase	VERB
ajfa-7033	233	9	from	from	ADP
ajfa-7033	233	10	$	$	SYM
ajfa-7033	233	11	26.8299	26.8299	NUM
ajfa-7033	233	12	to	to	PART
ajfa-7033	233	13	$	$	SYM
ajfa-7033	233	14	28.5465	28.5465	NUM
ajfa-7033	233	15	,	,	PUNCT
ajfa-7033	233	16	with	with	ADP
ajfa-7033	233	17	a	a	DET
ajfa-7033	233	18	cost	cost	NOUN
ajfa-7033	233	19	increase	increase	NOUN
ajfa-7033	233	20	of	of	ADP
ajfa-7033	233	21	6.4	6.4	NUM
ajfa-7033	233	22	%	%	NOUN
ajfa-7033	233	23	.	.	PUNCT
ajfa-7033	234	1	in	in	ADP
ajfa-7033	234	2	terms	term	NOUN
ajfa-7033	234	3	of	of	ADP
ajfa-7033	234	4	material	material	NOUN
ajfa-7033	234	5	processing	processing	NOUN
ajfa-7033	234	6	,	,	PUNCT
ajfa-7033	234	7	the	the	DET
ajfa-7033	234	8	system	system	NOUN
ajfa-7033	234	9	costs	cost	NOUN
ajfa-7033	234	10	and	and	CCONJ
ajfa-7033	234	11	energy	energy	NOUN
ajfa-7033	234	12	costs	cost	NOUN
ajfa-7033	234	13	of	of	ADP
ajfa-7033	234	14	disqualified	disqualify	VERB
ajfa-7033	234	15	goods	good	NOUN
ajfa-7033	234	16	are	be	AUX
ajfa-7033	234	17	double	double	ADV
ajfa-7033	234	18	those	those	PRON
ajfa-7033	234	19	of	of	ADP
ajfa-7033	234	20	finished	finished	ADJ
ajfa-7033	234	21	goods	good	NOUN
ajfa-7033	234	22	after	after	ADP
ajfa-7033	234	23	deducting	deduct	VERB
ajfa-7033	234	24	raw	raw	ADJ
ajfa-7033	234	25	material	material	NOUN
ajfa-7033	234	26	costs	cost	NOUN
ajfa-7033	234	27	.	.	PUNCT
ajfa-7033	235	1	table	table	NOUN
ajfa-7033	235	2	6	6	NUM
ajfa-7033	235	3	.	.	PUNCT
ajfa-7033	235	4	table	table	NOUN
ajfa-7033	235	5	of	of	ADP
ajfa-7033	235	6	accumulated	accumulate	VERB
ajfa-7033	235	7	costs	cost	NOUN
ajfa-7033	235	8	of	of	ADP
ajfa-7033	235	9	positive	positive	ADJ
ajfa-7033	235	10	products	product	NOUN
ajfa-7033	235	11	costs	cost	NOUN
ajfa-7033	235	12	in	in	ADP
ajfa-7033	235	13	process	process	NOUN
ajfa-7033	235	14	centers	center	NOUN
ajfa-7033	235	15	(	(	PUNCT
ajfa-7033	235	16	per	per	ADP
ajfa-7033	235	17	kg	kg	NOUN
ajfa-7033	235	18	)	)	PUNCT
ajfa-7033	235	19	drawing	draw	VERB
ajfa-7033	235	20	spheroidizing	spheroidizing	ADJ
ajfa-7033	235	21	phosphating	phosphate	VERB
ajfa-7033	235	22	continuous	continuous	ADJ
ajfa-7033	235	23	drawing	drawing	NOUN
ajfa-7033	235	24	material	material	NOUN
ajfa-7033	235	25	costs	cost	VERB
ajfa-7033	235	26	$	$	SYM
ajfa-7033	235	27	25.113315	25.113315	NUM
ajfa-7033	235	28	$	$	SYM
ajfa-7033	235	29	25.1133	25.1133	NUM
ajfa-7033	235	30	$	$	SYM
ajfa-7033	235	31	25.1133	25.1133	NUM
ajfa-7033	235	32	$	$	SYM
ajfa-7033	235	33	25.1133	25.1133	NUM
ajfa-7033	235	34	system	system	NOUN
ajfa-7033	235	35	costs	cost	VERB
ajfa-7033	235	36	$	$	SYM
ajfa-7033	235	37	0.3098	0.3098	NUM
ajfa-7033	235	38	$	$	SYM
ajfa-7033	235	39	0.4425	0.4425	NUM
ajfa-7033	235	40	$	$	SYM
ajfa-7033	235	41	0.6863	0.6863	NUM
ajfa-7033	235	42	$	$	SYM
ajfa-7033	235	43	0.8792	0.8792	NUM
ajfa-7033	235	44	energy	energy	NOUN
ajfa-7033	235	45	costs	cost	VERB
ajfa-7033	235	46	$	$	SYM
ajfa-7033	235	47	0.1684	0.1684	NUM
ajfa-7033	235	48	$	$	SYM
ajfa-7033	235	49	0.7095	0.7095	NUM
ajfa-7033	235	50	$	$	SYM
ajfa-7033	235	51	0.7897	0.7897	NUM
ajfa-7033	235	52	$	$	SYM
ajfa-7033	235	53	0.8374	0.8374	NUM
ajfa-7033	235	54	total	total	ADJ
ajfa-7033	235	55	costs	cost	VERB
ajfa-7033	235	56	$	$	SYM
ajfa-7033	235	57	25.5915	25.5915	NUM
ajfa-7033	235	58	$	$	SYM
ajfa-7033	235	59	26.2654	26.2654	NUM
ajfa-7033	235	60	$	$	SYM
ajfa-7033	235	61	26.5893	26.5893	NUM
ajfa-7033	235	62	$	$	SYM
ajfa-7033	235	63	26.8299	26.8299	NUM
ajfa-7033	235	64	a.	a.	NOUN
ajfa-7033	235	65	the	the	DET
ajfa-7033	235	66	above	above	ADV
ajfa-7033	235	67	disclosed	disclose	VERB
ajfa-7033	235	68	amount	amount	NOUN
ajfa-7033	235	69	is	be	AUX
ajfa-7033	235	70	based	base	VERB
ajfa-7033	235	71	on	on	ADP
ajfa-7033	235	72	the	the	DET
ajfa-7033	235	73	new	new	ADJ
ajfa-7033	235	74	taiwan	taiwan	PROPN
ajfa-7033	235	75	dollar	dollar	NOUN
ajfa-7033	235	76	.	.	PUNCT
ajfa-7033	236	1	the	the	DET
ajfa-7033	236	2	conversion	conversion	NOUN
ajfa-7033	236	3	rate	rate	NOUN
ajfa-7033	236	4	for	for	ADP
ajfa-7033	236	5	the	the	DET
ajfa-7033	236	6	us	us	PROPN
ajfa-7033	236	7	dollar	dollar	NOUN
ajfa-7033	236	8	is	be	AUX
ajfa-7033	236	9	1:30	1:30	NUM
ajfa-7033	236	10	.	.	PUNCT
ajfa-7033	237	1	the	the	DET
ajfa-7033	237	2	above	above	ADJ
ajfa-7033	237	3	analysis	analysis	NOUN
ajfa-7033	237	4	indicates	indicate	VERB
ajfa-7033	237	5	that	that	SCONJ
ajfa-7033	237	6	the	the	DET
ajfa-7033	237	7	continuous	continuous	ADJ
ajfa-7033	237	8	drawing	drawing	NOUN
ajfa-7033	237	9	process	process	NOUN
ajfa-7033	237	10	center	center	NOUN
ajfa-7033	237	11	has	have	VERB
ajfa-7033	237	12	serious	serious	ADJ
ajfa-7033	237	13	remake	remake	NOUN
ajfa-7033	237	14	14	14	NUM
ajfa-7033	237	15	26.0697=25.5915	26.0697=25.5915	NUM
ajfa-7033	237	16	+	+	NOUN
ajfa-7033	237	17	0.3098	0.3098	NUM
ajfa-7033	237	18	+	+	ADJ
ajfa-7033	237	19	0.1684	0.1684	NUM
ajfa-7033	237	20	15	15	NUM
ajfa-7033	237	21	refers	refer	VERB
ajfa-7033	237	22	to	to	ADP
ajfa-7033	237	23	raw	raw	ADJ
ajfa-7033	237	24	material	material	NOUN
ajfa-7033	237	25	costs	cost	NOUN
ajfa-7033	237	26	.	.	PUNCT
ajfa-7033	238	1	other	other	ADJ
ajfa-7033	238	2	materials	material	NOUN
ajfa-7033	238	3	are	be	AUX
ajfa-7033	238	4	transferred	transfer	VERB
ajfa-7033	238	5	to	to	ADP
ajfa-7033	238	6	negative	negative	ADJ
ajfa-7033	238	7	products	product	NOUN
ajfa-7033	238	8	.	.	PUNCT
ajfa-7033	239	1	drawing	draw	VERB
ajfa-7033	239	2	spheroidizing	spheroidizing	ADJ
ajfa-7033	239	3	phosphating	phosphate	VERB
ajfa-7033	239	4	continuous	continuous	ADJ
ajfa-7033	239	5	drawing	drawing	NOUN
ajfa-7033	239	6	material	material	NOUN
ajfa-7033	239	7	negative	negative	ADJ
ajfa-7033	239	8	costs	cost	NOUN
ajfa-7033	239	9	(	(	PUNCT
ajfa-7033	239	10	a	a	X
ajfa-7033	239	11	)	)	PUNCT
ajfa-7033	239	12	$	$	SYM
ajfa-7033	239	13	614,176	614,176	NUM
ajfa-7033	239	14	$	$	SYM
ajfa-7033	239	15	35,060	35,060	NUM
ajfa-7033	239	16	$	$	SYM
ajfa-7033	239	17	355,293	355,293	NUM
ajfa-7033	239	18	$	$	SYM
ajfa-7033	239	19	140,788	140,788	NUM
ajfa-7033	239	20	total	total	ADJ
ajfa-7033	239	21	negative	negative	ADJ
ajfa-7033	239	22	costs	cost	NOUN
ajfa-7033	239	23	(	(	PUNCT
ajfa-7033	239	24	b	b	NOUN
ajfa-7033	239	25	)	)	PUNCT
ajfa-7033	239	26	$	$	SYM
ajfa-7033	239	27	625,337	625,337	NUM
ajfa-7033	239	28	$	$	SYM
ajfa-7033	239	29	43,940	43,940	NUM
ajfa-7033	239	30	$	$	SYM
ajfa-7033	239	31	407,730	407,730	NUM
ajfa-7033	239	32	$	$	SYM
ajfa-7033	239	33	150,256	150,256	NUM
ajfa-7033	239	34	proportion	proportion	NOUN
ajfa-7033	239	35	(	(	PUNCT
ajfa-7033	239	36	a	a	NOUN
ajfa-7033	239	37	/	/	SYM
ajfa-7033	239	38	b	b	NOUN
ajfa-7033	239	39	)	)	PUNCT
ajfa-7033	239	40	0.9821	0.9821	NUM
ajfa-7033	239	41	0.7982	0.7982	NUM
ajfa-7033	239	42	0.8710	0.8710	NUM
ajfa-7033	239	43	0.9372	0.9372	NUM
ajfa-7033	239	44	a.	a.	NOUN
ajfa-7033	239	45	the	the	DET
ajfa-7033	239	46	above	above	ADV
ajfa-7033	239	47	disclosed	disclose	VERB
ajfa-7033	239	48	amount	amount	NOUN
ajfa-7033	239	49	is	be	AUX
ajfa-7033	239	50	based	base	VERB
ajfa-7033	239	51	on	on	ADP
ajfa-7033	239	52	the	the	DET
ajfa-7033	239	53	new	new	ADJ
ajfa-7033	239	54	taiwan	taiwan	PROPN
ajfa-7033	239	55	dollar	dollar	NOUN
ajfa-7033	239	56	.	.	PUNCT
ajfa-7033	240	1	the	the	DET
ajfa-7033	240	2	conversion	conversion	NOUN
ajfa-7033	240	3	rate	rate	NOUN
ajfa-7033	240	4	for	for	ADP
ajfa-7033	240	5	the	the	DET
ajfa-7033	240	6	us	us	PROPN
ajfa-7033	240	7	dollar	dollar	NOUN
ajfa-7033	240	8	is	be	AUX
ajfa-7033	240	9	1:30	1:30	NUM
ajfa-7033	240	10	.	.	PUNCT
ajfa-7033	241	1	asian	asian	ADJ
ajfa-7033	241	2	journal	journal	PROPN
ajfa-7033	241	3	of	of	ADP
ajfa-7033	241	4	finance	finance	PROPN
ajfa-7033	241	5	&	&	CCONJ
ajfa-7033	241	6	accounting	accounting	PROPN
ajfa-7033	241	7	issn	issn	PROPN
ajfa-7033	241	8	1946	1946	NUM
ajfa-7033	241	9	-	-	PUNCT
ajfa-7033	241	10	052x	052x	NOUN
ajfa-7033	241	11	2015	2015	NUM
ajfa-7033	241	12	,	,	PUNCT
ajfa-7033	241	13	vol	vol	NOUN
ajfa-7033	241	14	.	.	PROPN
ajfa-7033	241	15	7	7	NUM
ajfa-7033	241	16	,	,	PUNCT
ajfa-7033	241	17	no	no	INTJ
ajfa-7033	241	18	.	.	NOUN
ajfa-7033	241	19	1	1	NUM
ajfa-7033	241	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-7033	241	21	131	131	NUM
ajfa-7033	241	22	problems	problem	NOUN
ajfa-7033	241	23	in	in	ADP
ajfa-7033	241	24	terms	term	NOUN
ajfa-7033	241	25	of	of	ADP
ajfa-7033	241	26	defective	defective	ADJ
ajfa-7033	241	27	products	product	NOUN
ajfa-7033	241	28	.	.	PUNCT
ajfa-7033	242	1	if	if	SCONJ
ajfa-7033	242	2	the	the	DET
ajfa-7033	242	3	company	company	NOUN
ajfa-7033	242	4	can	can	AUX
ajfa-7033	242	5	identify	identify	VERB
ajfa-7033	242	6	defective	defective	ADJ
ajfa-7033	242	7	products	product	NOUN
ajfa-7033	242	8	at	at	ADP
ajfa-7033	242	9	an	an	DET
ajfa-7033	242	10	earlier	early	ADJ
ajfa-7033	242	11	stage	stage	NOUN
ajfa-7033	242	12	and	and	CCONJ
ajfa-7033	242	13	remake	remake	VERB
ajfa-7033	242	14	them	they	PRON
ajfa-7033	242	15	immediately	immediately	ADV
ajfa-7033	242	16	,	,	PUNCT
ajfa-7033	242	17	then	then	ADV
ajfa-7033	242	18	it	it	PRON
ajfa-7033	242	19	should	should	AUX
ajfa-7033	242	20	reduce	reduce	VERB
ajfa-7033	242	21	the	the	DET
ajfa-7033	242	22	remake	remake	NOUN
ajfa-7033	242	23	costs	cost	NOUN
ajfa-7033	242	24	of	of	ADP
ajfa-7033	242	25	these	these	DET
ajfa-7033	242	26	products	product	NOUN
ajfa-7033	242	27	.	.	PUNCT
ajfa-7033	243	1	hence	hence	ADV
ajfa-7033	243	2	,	,	PUNCT
ajfa-7033	243	3	this	this	DET
ajfa-7033	243	4	paper	paper	NOUN
ajfa-7033	243	5	suggests	suggest	VERB
ajfa-7033	243	6	that	that	SCONJ
ajfa-7033	243	7	setting	set	VERB
ajfa-7033	243	8	up	up	ADP
ajfa-7033	243	9	checkpoints	checkpoint	NOUN
ajfa-7033	243	10	after	after	SCONJ
ajfa-7033	243	11	the	the	DET
ajfa-7033	243	12	spheroidizing	spheroidizing	NOUN
ajfa-7033	243	13	process	process	NOUN
ajfa-7033	243	14	center	center	NOUN
ajfa-7033	243	15	can	can	AUX
ajfa-7033	243	16	contribute	contribute	VERB
ajfa-7033	243	17	to	to	ADP
ajfa-7033	243	18	discovering	discover	VERB
ajfa-7033	243	19	and	and	CCONJ
ajfa-7033	243	20	resolving	resolve	VERB
ajfa-7033	243	21	problems	problem	NOUN
ajfa-7033	243	22	in	in	ADP
ajfa-7033	243	23	a	a	DET
ajfa-7033	243	24	timely	timely	ADJ
ajfa-7033	243	25	manner	manner	NOUN
ajfa-7033	243	26	and	and	CCONJ
ajfa-7033	243	27	preventing	prevent	VERB
ajfa-7033	243	28	the	the	DET
ajfa-7033	243	29	doubling	doubling	NOUN
ajfa-7033	243	30	of	of	ADP
ajfa-7033	243	31	system	system	NOUN
ajfa-7033	243	32	costs	cost	NOUN
ajfa-7033	243	33	and	and	CCONJ
ajfa-7033	243	34	energy	energy	NOUN
ajfa-7033	243	35	costs	cost	NOUN
ajfa-7033	243	36	in	in	ADP
ajfa-7033	243	37	the	the	DET
ajfa-7033	243	38	phosphating	phosphating	NOUN
ajfa-7033	243	39	process	process	NOUN
ajfa-7033	243	40	center	center	NOUN
ajfa-7033	243	41	and	and	CCONJ
ajfa-7033	243	42	the	the	DET
ajfa-7033	243	43	continuous	continuous	ADJ
ajfa-7033	243	44	drawing	drawing	NOUN
ajfa-7033	243	45	process	process	NOUN
ajfa-7033	243	46	center	center	NOUN
ajfa-7033	243	47	.	.	PUNCT
ajfa-7033	244	1	besides	besides	SCONJ
ajfa-7033	244	2	,	,	PUNCT
ajfa-7033	244	3	there	there	PRON
ajfa-7033	244	4	are	be	VERB
ajfa-7033	244	5	two	two	NUM
ajfa-7033	244	6	further	further	ADJ
ajfa-7033	244	7	points	point	NOUN
ajfa-7033	244	8	to	to	PART
ajfa-7033	244	9	consider	consider	VERB
ajfa-7033	244	10	when	when	SCONJ
ajfa-7033	244	11	setting	set	VERB
ajfa-7033	244	12	up	up	ADP
ajfa-7033	244	13	checkpoints	checkpoint	NOUN
ajfa-7033	244	14	:	:	PUNCT
ajfa-7033	244	15	1	1	X
ajfa-7033	244	16	.	.	X
ajfa-7033	244	17	compare	compare	VERB
ajfa-7033	244	18	the	the	DET
ajfa-7033	244	19	establishment	establishment	NOUN
ajfa-7033	244	20	costs	cost	NOUN
ajfa-7033	244	21	and	and	CCONJ
ajfa-7033	244	22	expected	expect	VERB
ajfa-7033	244	23	benefits	benefit	NOUN
ajfa-7033	244	24	of	of	ADP
ajfa-7033	244	25	checkpoints	checkpoint	NOUN
ajfa-7033	244	26	to	to	PART
ajfa-7033	244	27	determine	determine	VERB
ajfa-7033	244	28	its	its	PRON
ajfa-7033	244	29	feasibility	feasibility	NOUN
ajfa-7033	244	30	.	.	PUNCT
ajfa-7033	245	1	2	2	X
ajfa-7033	245	2	.	.	X
ajfa-7033	245	3	maintain	maintain	VERB
ajfa-7033	245	4	system	system	NOUN
ajfa-7033	245	5	efficiency	efficiency	NOUN
ajfa-7033	245	6	.	.	PUNCT
ajfa-7033	246	1	however	however	ADV
ajfa-7033	246	2	,	,	PUNCT
ajfa-7033	246	3	in	in	ADP
ajfa-7033	246	4	terms	term	NOUN
ajfa-7033	246	5	of	of	ADP
ajfa-7033	246	6	cost	cost	NOUN
ajfa-7033	246	7	benefits	benefit	NOUN
ajfa-7033	246	8	,	,	PUNCT
ajfa-7033	246	9	without	without	ADP
ajfa-7033	246	10	considering	consider	VERB
ajfa-7033	246	11	extra	extra	ADJ
ajfa-7033	246	12	expenditure	expenditure	NOUN
ajfa-7033	246	13	,	,	PUNCT
ajfa-7033	246	14	the	the	DET
ajfa-7033	246	15	company	company	NOUN
ajfa-7033	246	16	may	may	AUX
ajfa-7033	246	17	move	move	VERB
ajfa-7033	246	18	the	the	DET
ajfa-7033	246	19	inspection	inspection	NOUN
ajfa-7033	246	20	of	of	ADP
ajfa-7033	246	21	products	product	NOUN
ajfa-7033	246	22	’	'	PUNCT
ajfa-7033	246	23	stiffness	stiffness	NOUN
ajfa-7033	246	24	,	,	PUNCT
ajfa-7033	246	25	toughness	toughness	NOUN
ajfa-7033	246	26	,	,	PUNCT
ajfa-7033	246	27	hardness	hardness	NOUN
ajfa-7033	246	28	and	and	CCONJ
ajfa-7033	246	29	consistency	consistency	NOUN
ajfa-7033	246	30	in	in	ADP
ajfa-7033	246	31	the	the	DET
ajfa-7033	246	32	continuous	continuous	ADJ
ajfa-7033	246	33	drawing	drawing	NOUN
ajfa-7033	246	34	process	process	NOUN
ajfa-7033	246	35	center	center	NOUN
ajfa-7033	246	36	forward	forward	ADV
ajfa-7033	246	37	to	to	ADP
ajfa-7033	246	38	the	the	DET
ajfa-7033	246	39	spheroidizing	spheroidizing	NOUN
ajfa-7033	246	40	process	process	NOUN
ajfa-7033	246	41	center	center	NOUN
ajfa-7033	246	42	in	in	ADP
ajfa-7033	246	43	order	order	NOUN
ajfa-7033	246	44	to	to	PART
ajfa-7033	246	45	solve	solve	VERB
ajfa-7033	246	46	problems	problem	NOUN
ajfa-7033	246	47	.	.	PUNCT
ajfa-7033	247	1	the	the	DET
ajfa-7033	247	2	company	company	NOUN
ajfa-7033	247	3	can	can	AUX
ajfa-7033	247	4	further	far	ADV
ajfa-7033	247	5	decide	decide	VERB
ajfa-7033	247	6	if	if	SCONJ
ajfa-7033	247	7	there	there	PRON
ajfa-7033	247	8	are	be	VERB
ajfa-7033	247	9	any	any	DET
ajfa-7033	247	10	improvements	improvement	NOUN
ajfa-7033	247	11	,	,	PUNCT
ajfa-7033	247	12	such	such	ADJ
ajfa-7033	247	13	as	as	ADP
ajfa-7033	247	14	update	update	NOUN
ajfa-7033	247	15	of	of	ADP
ajfa-7033	247	16	techniques	technique	NOUN
ajfa-7033	247	17	and	and	CCONJ
ajfa-7033	247	18	elimination	elimination	NOUN
ajfa-7033	247	19	of	of	ADP
ajfa-7033	247	20	old	old	ADJ
ajfa-7033	247	21	equipment	equipment	NOUN
ajfa-7033	247	22	,	,	PUNCT
ajfa-7033	247	23	which	which	PRON
ajfa-7033	247	24	can	can	AUX
ajfa-7033	247	25	reduce	reduce	VERB
ajfa-7033	247	26	the	the	DET
ajfa-7033	247	27	quantity	quantity	NOUN
ajfa-7033	247	28	of	of	ADP
ajfa-7033	247	29	defective	defective	ADJ
ajfa-7033	247	30	products	product	NOUN
ajfa-7033	247	31	to	to	ADP
ajfa-7033	247	32	zero	zero	NUM
ajfa-7033	247	33	.	.	PUNCT
ajfa-7033	248	1	this	this	PRON
ajfa-7033	248	2	can	can	AUX
ajfa-7033	248	3	actually	actually	ADV
ajfa-7033	248	4	help	help	VERB
ajfa-7033	248	5	the	the	DET
ajfa-7033	248	6	case	case	NOUN
ajfa-7033	248	7	company	company	NOUN
ajfa-7033	248	8	to	to	PART
ajfa-7033	248	9	mitigate	mitigate	VERB
ajfa-7033	248	10	certain	certain	ADJ
ajfa-7033	248	11	costs	cost	NOUN
ajfa-7033	248	12	.	.	PUNCT
ajfa-7033	249	1	last	last	ADJ
ajfa-7033	249	2	but	but	CCONJ
ajfa-7033	249	3	not	not	PART
ajfa-7033	249	4	least	least	ADJ
ajfa-7033	249	5	,	,	PUNCT
ajfa-7033	249	6	mfca	mfca	PROPN
ajfa-7033	249	7	can	can	AUX
ajfa-7033	249	8	be	be	AUX
ajfa-7033	249	9	seen	see	VERB
ajfa-7033	249	10	as	as	ADP
ajfa-7033	249	11	a	a	DET
ajfa-7033	249	12	judgment	judgment	NOUN
ajfa-7033	249	13	tool	tool	NOUN
ajfa-7033	249	14	for	for	ADP
ajfa-7033	249	15	an	an	DET
ajfa-7033	249	16	improvement	improvement	NOUN
ajfa-7033	249	17	approach	approach	NOUN
ajfa-7033	249	18	.	.	PUNCT
ajfa-7033	250	1	the	the	DET
ajfa-7033	250	2	company	company	NOUN
ajfa-7033	250	3	should	should	AUX
ajfa-7033	250	4	implement	implement	VERB
ajfa-7033	250	5	the	the	DET
ajfa-7033	250	6	improvements	improvement	NOUN
ajfa-7033	250	7	and	and	CCONJ
ajfa-7033	250	8	verify	verify	VERB
ajfa-7033	250	9	whether	whether	SCONJ
ajfa-7033	250	10	the	the	DET
ajfa-7033	250	11	results	result	NOUN
ajfa-7033	250	12	are	be	AUX
ajfa-7033	250	13	as	as	SCONJ
ajfa-7033	250	14	expected	expect	VERB
ajfa-7033	250	15	,	,	PUNCT
ajfa-7033	250	16	by	by	ADP
ajfa-7033	250	17	carrying	carry	VERB
ajfa-7033	250	18	out	out	ADP
ajfa-7033	250	19	mfca	mfca	NOUN
ajfa-7033	250	20	so	so	SCONJ
ajfa-7033	250	21	as	as	SCONJ
ajfa-7033	250	22	to	to	PART
ajfa-7033	250	23	enhance	enhance	VERB
ajfa-7033	250	24	productivity	productivity	NOUN
ajfa-7033	250	25	and	and	CCONJ
ajfa-7033	250	26	save	save	VERB
ajfa-7033	250	27	costs	cost	NOUN
ajfa-7033	250	28	.	.	PUNCT
ajfa-7033	251	1	until	until	ADP
ajfa-7033	251	2	then	then	ADV
ajfa-7033	251	3	,	,	PUNCT
ajfa-7033	251	4	a	a	DET
ajfa-7033	251	5	complete	complete	ADJ
ajfa-7033	251	6	cycle	cycle	NOUN
ajfa-7033	251	7	of	of	ADP
ajfa-7033	251	8	mfca	mfca	NOUN
ajfa-7033	251	9	is	be	AUX
ajfa-7033	251	10	finished	finish	VERB
ajfa-7033	251	11	.	.	PUNCT
ajfa-7033	252	1	aside	aside	ADV
ajfa-7033	252	2	from	from	ADP
ajfa-7033	252	3	an	an	DET
ajfa-7033	252	4	analysis	analysis	NOUN
ajfa-7033	252	5	of	of	ADP
ajfa-7033	252	6	costs	cost	NOUN
ajfa-7033	252	7	for	for	ADP
ajfa-7033	252	8	positive	positive	ADJ
ajfa-7033	252	9	units	unit	NOUN
ajfa-7033	252	10	,	,	PUNCT
ajfa-7033	252	11	it	it	PRON
ajfa-7033	252	12	is	be	AUX
ajfa-7033	252	13	also	also	ADV
ajfa-7033	252	14	important	important	ADJ
ajfa-7033	252	15	to	to	PART
ajfa-7033	252	16	analyze	analyze	VERB
ajfa-7033	252	17	the	the	DET
ajfa-7033	252	18	total	total	ADJ
ajfa-7033	252	19	amount	amount	NOUN
ajfa-7033	252	20	of	of	ADP
ajfa-7033	252	21	positive	positive	ADJ
ajfa-7033	252	22	costs	cost	NOUN
ajfa-7033	252	23	.	.	PUNCT
ajfa-7033	253	1	since	since	SCONJ
ajfa-7033	253	2	inter	inter	ADJ
ajfa-7033	253	3	-	-	NOUN
ajfa-7033	253	4	process	process	NOUN
ajfa-7033	253	5	integration	integration	NOUN
ajfa-7033	253	6	factors	factor	NOUN
ajfa-7033	253	7	are	be	AUX
ajfa-7033	253	8	applied	apply	VERB
ajfa-7033	253	9	,	,	PUNCT
ajfa-7033	253	10	the	the	DET
ajfa-7033	253	11	basic	basic	ADJ
ajfa-7033	253	12	calculation	calculation	NOUN
ajfa-7033	253	13	for	for	ADP
ajfa-7033	253	14	the	the	DET
ajfa-7033	253	15	continuous	continuous	ADJ
ajfa-7033	253	16	drawing	drawing	NOUN
ajfa-7033	253	17	process	process	NOUN
ajfa-7033	253	18	center	center	NOUN
ajfa-7033	253	19	each	each	DET
ajfa-7033	253	20	month	month	NOUN
ajfa-7033	253	21	is	be	AUX
ajfa-7033	253	22	1,000,000	1,000,000	NUM
ajfa-7033	253	23	kg	kg	NOUN
ajfa-7033	253	24	.	.	PUNCT
ajfa-7033	254	1	a	a	DET
ajfa-7033	254	2	cost	cost	NOUN
ajfa-7033	254	3	comparison	comparison	NOUN
ajfa-7033	254	4	for	for	ADP
ajfa-7033	254	5	each	each	DET
ajfa-7033	254	6	month	month	NOUN
ajfa-7033	254	7	is	be	AUX
ajfa-7033	254	8	very	very	ADV
ajfa-7033	254	9	useful	useful	ADJ
ajfa-7033	254	10	.	.	PUNCT
ajfa-7033	255	1	as	as	SCONJ
ajfa-7033	255	2	shown	show	VERB
ajfa-7033	255	3	in	in	ADP
ajfa-7033	255	4	table	table	NOUN
ajfa-7033	255	5	7	7	NUM
ajfa-7033	255	6	,	,	PUNCT
ajfa-7033	255	7	the	the	DET
ajfa-7033	255	8	positive	positive	ADJ
ajfa-7033	255	9	unit	unit	NOUN
ajfa-7033	255	10	cost	cost	NOUN
ajfa-7033	255	11	is	be	AUX
ajfa-7033	255	12	around	around	ADP
ajfa-7033	255	13	$	$	SYM
ajfa-7033	255	14	26.8	26.8	NUM
ajfa-7033	255	15	each	each	DET
ajfa-7033	255	16	month	month	NOUN
ajfa-7033	255	17	.	.	PUNCT
ajfa-7033	256	1	this	this	DET
ajfa-7033	256	2	cost	cost	NOUN
ajfa-7033	256	3	can	can	AUX
ajfa-7033	256	4	be	be	AUX
ajfa-7033	256	5	combined	combine	VERB
ajfa-7033	256	6	with	with	ADP
ajfa-7033	256	7	a	a	DET
ajfa-7033	256	8	standard	standard	ADJ
ajfa-7033	256	9	costing	cost	VERB
ajfa-7033	256	10	system	system	NOUN
ajfa-7033	256	11	when	when	SCONJ
ajfa-7033	256	12	the	the	DET
ajfa-7033	256	13	study	study	NOUN
ajfa-7033	256	14	period	period	NOUN
ajfa-7033	256	15	is	be	AUX
ajfa-7033	256	16	longer	long	ADV
ajfa-7033	256	17	,	,	PUNCT
ajfa-7033	256	18	in	in	ADP
ajfa-7033	256	19	order	order	NOUN
ajfa-7033	256	20	to	to	PART
ajfa-7033	256	21	carry	carry	VERB
ajfa-7033	256	22	out	out	ADP
ajfa-7033	256	23	cost	cost	NOUN
ajfa-7033	256	24	control	control	NOUN
ajfa-7033	256	25	or	or	CCONJ
ajfa-7033	256	26	an	an	DET
ajfa-7033	256	27	analysis	analysis	NOUN
ajfa-7033	256	28	of	of	ADP
ajfa-7033	256	29	cost	cost	NOUN
ajfa-7033	256	30	variance	variance	NOUN
ajfa-7033	256	31	.	.	PUNCT
ajfa-7033	257	1	in	in	ADP
ajfa-7033	257	2	other	other	ADJ
ajfa-7033	257	3	words	word	NOUN
ajfa-7033	257	4	,	,	PUNCT
ajfa-7033	257	5	we	we	PRON
ajfa-7033	257	6	will	will	AUX
ajfa-7033	257	7	know	know	VERB
ajfa-7033	257	8	if	if	SCONJ
ajfa-7033	257	9	there	there	PRON
ajfa-7033	257	10	is	be	VERB
ajfa-7033	257	11	a	a	DET
ajfa-7033	257	12	tremendous	tremendous	ADJ
ajfa-7033	257	13	increase	increase	NOUN
ajfa-7033	257	14	or	or	CCONJ
ajfa-7033	257	15	decrease	decrease	NOUN
ajfa-7033	257	16	in	in	ADP
ajfa-7033	257	17	positive	positive	ADJ
ajfa-7033	257	18	costs	cost	NOUN
ajfa-7033	257	19	for	for	ADP
ajfa-7033	257	20	particular	particular	ADJ
ajfa-7033	257	21	units	unit	NOUN
ajfa-7033	257	22	in	in	ADP
ajfa-7033	257	23	a	a	DET
ajfa-7033	257	24	certain	certain	ADJ
ajfa-7033	257	25	month	month	NOUN
ajfa-7033	257	26	,	,	PUNCT
ajfa-7033	257	27	so	so	SCONJ
ajfa-7033	257	28	that	that	SCONJ
ajfa-7033	257	29	the	the	DET
ajfa-7033	257	30	manager	manager	NOUN
ajfa-7033	257	31	can	can	AUX
ajfa-7033	257	32	react	react	VERB
ajfa-7033	257	33	quickly	quickly	ADV
ajfa-7033	257	34	to	to	PART
ajfa-7033	257	35	reduce	reduce	VERB
ajfa-7033	257	36	potential	potential	ADJ
ajfa-7033	257	37	losses	loss	NOUN
ajfa-7033	257	38	.	.	PUNCT
ajfa-7033	258	1	table	table	NOUN
ajfa-7033	258	2	7	7	NUM
ajfa-7033	258	3	.	.	PUNCT
ajfa-7033	258	4	comparison	comparison	NOUN
ajfa-7033	258	5	of	of	ADP
ajfa-7033	258	6	positive	positive	ADJ
ajfa-7033	258	7	unit	unit	NOUN
ajfa-7033	258	8	costs	cost	VERB
ajfa-7033	258	9	in	in	ADP
ajfa-7033	258	10	each	each	DET
ajfa-7033	258	11	month	month	NOUN
ajfa-7033	258	12	(	(	PUNCT
ajfa-7033	258	13	unit	unit	NOUN
ajfa-7033	258	14	:	:	PUNCT
ajfa-7033	258	15	per	per	ADP
ajfa-7033	258	16	kg	kg	PROPN
ajfa-7033	258	17	)	)	PUNCT
ajfa-7033	258	18	oct	oct	PROPN
ajfa-7033	258	19	nov	nov	PROPN
ajfa-7033	258	20	dec	dec	PROPN
ajfa-7033	258	21	total	total	PROPN
ajfa-7033	258	22	cost	cost	VERB
ajfa-7033	258	23	$	$	SYM
ajfa-7033	258	24	26,855,216	26,855,216	NUM
ajfa-7033	258	25	$	$	SYM
ajfa-7033	258	26	26,857,170	26,857,170	NUM
ajfa-7033	258	27	$	$	SYM
ajfa-7033	258	28	26,777,378	26,777,378	NUM
ajfa-7033	258	29	theoretical	theoretical	ADJ
ajfa-7033	258	30	yield	yield	NOUN
ajfa-7033	258	31	1,000,000	1,000,000	NUM
ajfa-7033	258	32	1,000,000	1,000,000	NUM
ajfa-7033	258	33	1,000,000	1,000,000	NUM
ajfa-7033	258	34	cost	cost	NOUN
ajfa-7033	258	35	per	per	ADP
ajfa-7033	258	36	unit	unit	NOUN
ajfa-7033	258	37	$	$	SYM
ajfa-7033	258	38	26.8552	26.8552	NUM
ajfa-7033	258	39	$	$	SYM
ajfa-7033	258	40	26.8572	26.8572	NUM
ajfa-7033	258	41	$	$	SYM
ajfa-7033	258	42	26.7774	26.7774	NUM
ajfa-7033	258	43	a.	a.	NOUN
ajfa-7033	258	44	the	the	DET
ajfa-7033	258	45	above	above	ADV
ajfa-7033	258	46	disclosed	disclose	VERB
ajfa-7033	258	47	amount	amount	NOUN
ajfa-7033	258	48	is	be	AUX
ajfa-7033	258	49	based	base	VERB
ajfa-7033	258	50	on	on	ADP
ajfa-7033	258	51	the	the	DET
ajfa-7033	258	52	new	new	ADJ
ajfa-7033	258	53	taiwan	taiwan	PROPN
ajfa-7033	258	54	dollar	dollar	NOUN
ajfa-7033	258	55	.	.	PUNCT
ajfa-7033	259	1	the	the	DET
ajfa-7033	259	2	conversion	conversion	NOUN
ajfa-7033	259	3	rate	rate	NOUN
ajfa-7033	259	4	for	for	ADP
ajfa-7033	259	5	the	the	DET
ajfa-7033	259	6	us	us	PROPN
ajfa-7033	259	7	dollar	dollar	NOUN
ajfa-7033	259	8	is	be	AUX
ajfa-7033	259	9	1:30	1:30	NUM
ajfa-7033	259	10	.	.	PUNCT
ajfa-7033	260	1	b.	b.	PROPN
ajfa-7033	260	2	total	total	PROPN
ajfa-7033	260	3	cost=	cost=	PROPN
ajfa-7033	260	4	material	material	NOUN
ajfa-7033	260	5	cost	cost	NOUN
ajfa-7033	260	6	+	+	CCONJ
ajfa-7033	260	7	system	system	NOUN
ajfa-7033	260	8	cost	cost	NOUN
ajfa-7033	260	9	+	+	CCONJ
ajfa-7033	260	10	energy	energy	NOUN
ajfa-7033	260	11	cost	cost	NOUN
ajfa-7033	260	12	4.3.4	4.3.4	NUM
ajfa-7033	260	13	waste	waste	NOUN
ajfa-7033	260	14	heat	heat	NOUN
ajfa-7033	260	15	and	and	CCONJ
ajfa-7033	260	16	residue	residue	NOUN
ajfa-7033	260	17	recovery	recovery	NOUN
ajfa-7033	260	18	management	management	NOUN
ajfa-7033	260	19	a	a	DET
ajfa-7033	260	20	considerable	considerable	ADJ
ajfa-7033	260	21	amount	amount	NOUN
ajfa-7033	260	22	of	of	ADP
ajfa-7033	260	23	waste	waste	NOUN
ajfa-7033	260	24	heat	heat	NOUN
ajfa-7033	260	25	is	be	AUX
ajfa-7033	260	26	generated	generate	VERB
ajfa-7033	260	27	in	in	ADP
ajfa-7033	260	28	the	the	DET
ajfa-7033	260	29	spheroidizing	spheroidizing	NOUN
ajfa-7033	260	30	process	process	NOUN
ajfa-7033	260	31	center	center	NOUN
ajfa-7033	260	32	without	without	ADP
ajfa-7033	260	33	being	be	AUX
ajfa-7033	260	34	recycling	recycle	VERB
ajfa-7033	260	35	or	or	CCONJ
ajfa-7033	260	36	reused	reuse	VERB
ajfa-7033	260	37	.	.	PUNCT
ajfa-7033	261	1	the	the	DET
ajfa-7033	261	2	residue	residue	NOUN
ajfa-7033	261	3	generated	generate	VERB
ajfa-7033	261	4	in	in	ADP
ajfa-7033	261	5	the	the	DET
ajfa-7033	261	6	phosphating	phosphating	NOUN
ajfa-7033	261	7	process	process	NOUN
ajfa-7033	261	8	center	center	NOUN
ajfa-7033	261	9	can	can	AUX
ajfa-7033	261	10	be	be	AUX
ajfa-7033	261	11	asian	asian	ADJ
ajfa-7033	261	12	journal	journal	NOUN
ajfa-7033	261	13	of	of	ADP
ajfa-7033	261	14	finance	finance	PROPN
ajfa-7033	261	15	&	&	CCONJ
ajfa-7033	261	16	accounting	accounting	PROPN
ajfa-7033	261	17	issn	issn	PROPN
ajfa-7033	261	18	1946	1946	NUM
ajfa-7033	261	19	-	-	PUNCT
ajfa-7033	261	20	052x	052x	NOUN
ajfa-7033	261	21	2015	2015	NUM
ajfa-7033	261	22	,	,	PUNCT
ajfa-7033	261	23	vol	vol	NOUN
ajfa-7033	261	24	.	.	PROPN
ajfa-7033	262	1	7	7	NUM
ajfa-7033	262	2	,	,	PUNCT
ajfa-7033	262	3	no	no	INTJ
ajfa-7033	262	4	.	.	NOUN
ajfa-7033	262	5	1	1	NUM
ajfa-7033	262	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-7033	262	7	132	132	NUM
ajfa-7033	262	8	handled	handle	VERB
ajfa-7033	262	9	through	through	ADP
ajfa-7033	262	10	a	a	DET
ajfa-7033	262	11	drying	dry	VERB
ajfa-7033	262	12	process	process	NOUN
ajfa-7033	262	13	in	in	ADP
ajfa-7033	262	14	order	order	NOUN
ajfa-7033	262	15	to	to	PART
ajfa-7033	262	16	reduce	reduce	VERB
ajfa-7033	262	17	disposal	disposal	NOUN
ajfa-7033	262	18	fees	fee	NOUN
ajfa-7033	262	19	.	.	PUNCT
ajfa-7033	263	1	this	this	DET
ajfa-7033	263	2	paper	paper	NOUN
ajfa-7033	263	3	suggests	suggest	VERB
ajfa-7033	263	4	that	that	SCONJ
ajfa-7033	263	5	the	the	DET
ajfa-7033	263	6	company	company	NOUN
ajfa-7033	263	7	should	should	AUX
ajfa-7033	263	8	purchase	purchase	VERB
ajfa-7033	263	9	waste	waste	NOUN
ajfa-7033	263	10	heat	heat	NOUN
ajfa-7033	263	11	recovery	recovery	NOUN
ajfa-7033	263	12	equipment	equipment	NOUN
ajfa-7033	263	13	in	in	ADP
ajfa-7033	263	14	order	order	NOUN
ajfa-7033	263	15	to	to	PART
ajfa-7033	263	16	handle	handle	VERB
ajfa-7033	263	17	the	the	DET
ajfa-7033	263	18	drying	dry	VERB
ajfa-7033	263	19	process	process	NOUN
ajfa-7033	263	20	of	of	ADP
ajfa-7033	263	21	residue	residue	NOUN
ajfa-7033	263	22	.	.	PUNCT
ajfa-7033	264	1	the	the	DET
ajfa-7033	264	2	equipment	equipment	NOUN
ajfa-7033	264	3	costs	cost	VERB
ajfa-7033	264	4	around	around	ADP
ajfa-7033	264	5	$	$	SYM
ajfa-7033	264	6	1,500,000	1,500,000	NUM
ajfa-7033	264	7	to	to	PART
ajfa-7033	264	8	$	$	SYM
ajfa-7033	264	9	2,000,000	2,000,000	NUM
ajfa-7033	264	10	whereas	whereas	SCONJ
ajfa-7033	264	11	the	the	DET
ajfa-7033	264	12	contract	contract	NOUN
ajfa-7033	264	13	price	price	NOUN
ajfa-7033	264	14	for	for	ADP
ajfa-7033	264	15	residue	residue	NOUN
ajfa-7033	264	16	disposal	disposal	NOUN
ajfa-7033	264	17	is	be	AUX
ajfa-7033	264	18	$	$	SYM
ajfa-7033	264	19	55,000	55,000	NUM
ajfa-7033	264	20	per	per	ADP
ajfa-7033	264	21	month	month	NOUN
ajfa-7033	264	22	.	.	PUNCT
ajfa-7033	265	1	based	base	VERB
ajfa-7033	265	2	on	on	ADP
ajfa-7033	265	3	a	a	DET
ajfa-7033	265	4	cost	cost	NOUN
ajfa-7033	265	5	recovery	recovery	NOUN
ajfa-7033	265	6	method	method	NOUN
ajfa-7033	265	7	,	,	PUNCT
ajfa-7033	265	8	it	it	PRON
ajfa-7033	265	9	only	only	ADV
ajfa-7033	265	10	takes	take	VERB
ajfa-7033	265	11	around	around	ADV
ajfa-7033	265	12	3	3	NUM
ajfa-7033	265	13	years	year	NOUN
ajfa-7033	265	14	to	to	PART
ajfa-7033	265	15	recover	recover	VERB
ajfa-7033	265	16	the	the	DET
ajfa-7033	265	17	cost	cost	NOUN
ajfa-7033	265	18	of	of	ADP
ajfa-7033	265	19	purchasing	purchase	VERB
ajfa-7033	265	20	waste	waste	NOUN
ajfa-7033	265	21	heat	heat	NOUN
ajfa-7033	265	22	recovery	recovery	NOUN
ajfa-7033	265	23	equipment	equipment	NOUN
ajfa-7033	265	24	(	(	PUNCT
ajfa-7033	265	25	without	without	ADP
ajfa-7033	265	26	considering	consider	VERB
ajfa-7033	265	27	the	the	DET
ajfa-7033	265	28	income	income	NOUN
ajfa-7033	265	29	tax	tax	NOUN
ajfa-7033	265	30	saved	save	VERB
ajfa-7033	265	31	due	due	ADJ
ajfa-7033	265	32	to	to	ADP
ajfa-7033	265	33	depreciation	depreciation	NOUN
ajfa-7033	265	34	of	of	ADP
ajfa-7033	265	35	equipment	equipment	NOUN
ajfa-7033	265	36	)	)	PUNCT
ajfa-7033	265	37	with	with	ADP
ajfa-7033	265	38	a	a	DET
ajfa-7033	265	39	relatively	relatively	ADV
ajfa-7033	265	40	high	high	ADJ
ajfa-7033	265	41	return	return	NOUN
ajfa-7033	265	42	on	on	ADP
ajfa-7033	265	43	investment	investment	NOUN
ajfa-7033	265	44	.	.	PUNCT
ajfa-7033	266	1	5	5	X
ajfa-7033	266	2	.	.	X
ajfa-7033	266	3	conclusion	conclusion	NOUN
ajfa-7033	266	4	and	and	CCONJ
ajfa-7033	266	5	suggestions	suggestion	NOUN
ajfa-7033	266	6	corporate	corporate	ADJ
ajfa-7033	266	7	environmental	environmental	ADJ
ajfa-7033	266	8	responsibility	responsibility	NOUN
ajfa-7033	266	9	should	should	AUX
ajfa-7033	266	10	be	be	AUX
ajfa-7033	266	11	first	first	ADV
ajfa-7033	266	12	considered	consider	VERB
ajfa-7033	266	13	as	as	ADP
ajfa-7033	266	14	the	the	DET
ajfa-7033	266	15	pivotal	pivotal	ADJ
ajfa-7033	266	16	activity	activity	NOUN
ajfa-7033	266	17	in	in	ADP
ajfa-7033	266	18	implementing	implement	VERB
ajfa-7033	266	19	an	an	DET
ajfa-7033	266	20	environmentally	environmentally	ADV
ajfa-7033	266	21	oriented	orient	VERB
ajfa-7033	266	22	strategy	strategy	NOUN
ajfa-7033	266	23	in	in	ADP
ajfa-7033	266	24	business	business	NOUN
ajfa-7033	266	25	,	,	PUNCT
ajfa-7033	266	26	and	and	CCONJ
ajfa-7033	266	27	thereby	thereby	ADV
ajfa-7033	266	28	,	,	PUNCT
ajfa-7033	266	29	as	as	ADP
ajfa-7033	266	30	the	the	DET
ajfa-7033	266	31	source	source	NOUN
ajfa-7033	266	32	of	of	ADP
ajfa-7033	266	33	competitive	competitive	ADJ
ajfa-7033	266	34	advantage	advantage	NOUN
ajfa-7033	266	35	(	(	PUNCT
ajfa-7033	266	36	lee	lee	PROPN
ajfa-7033	266	37	,	,	PUNCT
ajfa-7033	266	38	2012	2012	NUM
ajfa-7033	266	39	;	;	PUNCT
ajfa-7033	266	40	ulubeyli	ulubeyli	NOUN
ajfa-7033	266	41	,	,	PUNCT
ajfa-7033	266	42	2013	2013	NUM
ajfa-7033	266	43	)	)	PUNCT
ajfa-7033	266	44	.	.	PUNCT
ajfa-7033	267	1	mfca	mfca	PROPN
ajfa-7033	267	2	has	have	AUX
ajfa-7033	267	3	gained	gain	VERB
ajfa-7033	267	4	more	more	ADJ
ajfa-7033	267	5	attention	attention	NOUN
ajfa-7033	267	6	recently	recently	ADV
ajfa-7033	267	7	because	because	SCONJ
ajfa-7033	267	8	it	it	PRON
ajfa-7033	267	9	not	not	PART
ajfa-7033	267	10	only	only	ADV
ajfa-7033	267	11	values	value	VERB
ajfa-7033	267	12	physical	physical	ADJ
ajfa-7033	267	13	information	information	NOUN
ajfa-7033	267	14	,	,	PUNCT
ajfa-7033	267	15	but	but	CCONJ
ajfa-7033	267	16	also	also	ADV
ajfa-7033	267	17	combines	combine	VERB
ajfa-7033	267	18	physical	physical	ADJ
ajfa-7033	267	19	and	and	CCONJ
ajfa-7033	267	20	monetary	monetary	ADJ
ajfa-7033	267	21	data	datum	NOUN
ajfa-7033	267	22	to	to	PART
ajfa-7033	267	23	calculate	calculate	VERB
ajfa-7033	267	24	costs	cost	NOUN
ajfa-7033	267	25	on	on	ADP
ajfa-7033	267	26	a	a	DET
ajfa-7033	267	27	consistent	consistent	ADJ
ajfa-7033	267	28	basis	basis	NOUN
ajfa-7033	267	29	.	.	PUNCT
ajfa-7033	268	1	with	with	ADP
ajfa-7033	268	2	the	the	DET
ajfa-7033	268	3	management	management	NOUN
ajfa-7033	268	4	and	and	CCONJ
ajfa-7033	268	5	control	control	NOUN
ajfa-7033	268	6	of	of	ADP
ajfa-7033	268	7	waste	waste	NOUN
ajfa-7033	268	8	and	and	CCONJ
ajfa-7033	268	9	defective	defective	ADJ
ajfa-7033	268	10	products	product	NOUN
ajfa-7033	268	11	,	,	PUNCT
ajfa-7033	268	12	the	the	DET
ajfa-7033	268	13	system	system	NOUN
ajfa-7033	268	14	discloses	disclose	VERB
ajfa-7033	268	15	relevant	relevant	ADJ
ajfa-7033	268	16	physical	physical	ADJ
ajfa-7033	268	17	and	and	CCONJ
ajfa-7033	268	18	monetary	monetary	ADJ
ajfa-7033	268	19	information	information	NOUN
ajfa-7033	268	20	for	for	ADP
ajfa-7033	268	21	managerial	managerial	ADJ
ajfa-7033	268	22	decision	decision	NOUN
ajfa-7033	268	23	making	making	NOUN
ajfa-7033	268	24	.	.	PUNCT
ajfa-7033	269	1	the	the	DET
ajfa-7033	269	2	main	main	ADJ
ajfa-7033	269	3	purpose	purpose	NOUN
ajfa-7033	269	4	of	of	ADP
ajfa-7033	269	5	this	this	DET
ajfa-7033	269	6	paper	paper	NOUN
ajfa-7033	269	7	is	be	AUX
ajfa-7033	269	8	to	to	PART
ajfa-7033	269	9	prove	prove	VERB
ajfa-7033	269	10	the	the	DET
ajfa-7033	269	11	feasibility	feasibility	NOUN
ajfa-7033	269	12	and	and	CCONJ
ajfa-7033	269	13	usefulness	usefulness	NOUN
ajfa-7033	269	14	of	of	ADP
ajfa-7033	269	15	mfca	mfca	NOUN
ajfa-7033	269	16	.	.	PUNCT
ajfa-7033	270	1	this	this	DET
ajfa-7033	270	2	paper	paper	NOUN
ajfa-7033	270	3	uses	use	VERB
ajfa-7033	270	4	a	a	DET
ajfa-7033	270	5	smallor	smallor	ADJ
ajfa-7033	270	6	medium	medium	ADJ
ajfa-7033	270	7	-	-	PUNCT
ajfa-7033	270	8	size	size	NOUN
ajfa-7033	270	9	enterprise	enterprise	NOUN
ajfa-7033	270	10	in	in	ADP
ajfa-7033	270	11	the	the	DET
ajfa-7033	270	12	metal	metal	NOUN
ajfa-7033	270	13	processing	processing	NOUN
ajfa-7033	270	14	industry	industry	NOUN
ajfa-7033	270	15	as	as	ADP
ajfa-7033	270	16	our	our	PRON
ajfa-7033	270	17	object	object	NOUN
ajfa-7033	270	18	of	of	ADP
ajfa-7033	270	19	study	study	NOUN
ajfa-7033	270	20	.	.	PUNCT
ajfa-7033	271	1	this	this	DET
ajfa-7033	271	2	study	study	NOUN
ajfa-7033	271	3	has	have	AUX
ajfa-7033	271	4	shown	show	VERB
ajfa-7033	271	5	that	that	SCONJ
ajfa-7033	271	6	the	the	DET
ajfa-7033	271	7	establishment	establishment	NOUN
ajfa-7033	271	8	of	of	ADP
ajfa-7033	271	9	mfca	mfca	NOUN
ajfa-7033	271	10	,	,	PUNCT
ajfa-7033	271	11	and	and	CCONJ
ajfa-7033	271	12	the	the	DET
ajfa-7033	271	13	analysis	analysis	NOUN
ajfa-7033	271	14	of	of	ADP
ajfa-7033	271	15	costs	cost	NOUN
ajfa-7033	271	16	and	and	CCONJ
ajfa-7033	271	17	waste	waste	NOUN
ajfa-7033	271	18	and	and	CCONJ
ajfa-7033	271	19	information	information	NOUN
ajfa-7033	271	20	generated	generate	VERB
ajfa-7033	271	21	by	by	ADP
ajfa-7033	271	22	mfca	mfca	NOUN
ajfa-7033	271	23	,	,	PUNCT
ajfa-7033	271	24	can	can	AUX
ajfa-7033	271	25	assist	assist	VERB
ajfa-7033	271	26	senior	senior	ADJ
ajfa-7033	271	27	managers	manager	NOUN
ajfa-7033	271	28	to	to	PART
ajfa-7033	271	29	mitigate	mitigate	VERB
ajfa-7033	271	30	the	the	DET
ajfa-7033	271	31	probability	probability	NOUN
ajfa-7033	271	32	of	of	ADP
ajfa-7033	271	33	dysfunctional	dysfunctional	ADJ
ajfa-7033	271	34	decision	decision	NOUN
ajfa-7033	271	35	making	making	NOUN
ajfa-7033	271	36	.	.	PUNCT
ajfa-7033	272	1	for	for	ADP
ajfa-7033	272	2	corporations	corporation	NOUN
ajfa-7033	272	3	,	,	PUNCT
ajfa-7033	272	4	traditional	traditional	ADJ
ajfa-7033	272	5	costing	costing	NOUN
ajfa-7033	272	6	systems	system	NOUN
ajfa-7033	272	7	or	or	CCONJ
ajfa-7033	272	8	activity	activity	NOUN
ajfa-7033	272	9	-	-	PUNCT
ajfa-7033	272	10	based	base	VERB
ajfa-7033	272	11	costing	costing	NOUN
ajfa-7033	272	12	systems	system	NOUN
ajfa-7033	272	13	emphasize	emphasize	VERB
ajfa-7033	272	14	amortizing	amortize	VERB
ajfa-7033	272	15	manufacturing	manufacturing	NOUN
ajfa-7033	272	16	overhead	overhead	ADV
ajfa-7033	272	17	.	.	PUNCT
ajfa-7033	273	1	since	since	SCONJ
ajfa-7033	273	2	direct	direct	ADJ
ajfa-7033	273	3	raw	raw	ADJ
ajfa-7033	273	4	materials	material	NOUN
ajfa-7033	273	5	and	and	CCONJ
ajfa-7033	273	6	direct	direct	ADJ
ajfa-7033	273	7	labor	labor	NOUN
ajfa-7033	273	8	are	be	AUX
ajfa-7033	273	9	directly	directly	ADV
ajfa-7033	273	10	attributed	attribute	VERB
ajfa-7033	273	11	to	to	ADP
ajfa-7033	273	12	the	the	DET
ajfa-7033	273	13	cost	cost	NOUN
ajfa-7033	273	14	objects	object	NOUN
ajfa-7033	273	15	,	,	PUNCT
ajfa-7033	273	16	management	management	NOUN
ajfa-7033	273	17	believes	believe	VERB
ajfa-7033	273	18	that	that	SCONJ
ajfa-7033	273	19	losses	loss	NOUN
ajfa-7033	273	20	are	be	AUX
ajfa-7033	273	21	normal	normal	ADJ
ajfa-7033	273	22	;	;	PUNCT
ajfa-7033	273	23	however	however	ADV
ajfa-7033	273	24	,	,	PUNCT
ajfa-7033	273	25	this	this	PRON
ajfa-7033	273	26	can	can	AUX
ajfa-7033	273	27	be	be	AUX
ajfa-7033	273	28	avoided	avoid	VERB
ajfa-7033	273	29	from	from	ADP
ajfa-7033	273	30	the	the	DET
ajfa-7033	273	31	mfca	mfca	PROPN
ajfa-7033	273	32	perspective	perspective	NOUN
ajfa-7033	273	33	.	.	PUNCT
ajfa-7033	274	1	moreover	moreover	ADV
ajfa-7033	274	2	,	,	PUNCT
ajfa-7033	274	3	mfca	mfca	NOUN
ajfa-7033	274	4	attaches	attach	VERB
ajfa-7033	274	5	importance	importance	NOUN
ajfa-7033	274	6	to	to	ADP
ajfa-7033	274	7	physical	physical	ADJ
ajfa-7033	274	8	information	information	NOUN
ajfa-7033	274	9	which	which	PRON
ajfa-7033	274	10	has	have	AUX
ajfa-7033	274	11	previously	previously	ADV
ajfa-7033	274	12	been	be	AUX
ajfa-7033	274	13	ignored	ignore	VERB
ajfa-7033	274	14	by	by	ADP
ajfa-7033	274	15	management	management	NOUN
ajfa-7033	274	16	.	.	PUNCT
ajfa-7033	275	1	before	before	ADP
ajfa-7033	275	2	implementing	implement	VERB
ajfa-7033	275	3	mfca	mfca	NOUN
ajfa-7033	275	4	,	,	PUNCT
ajfa-7033	275	5	the	the	DET
ajfa-7033	275	6	case	case	NOUN
ajfa-7033	275	7	company	company	NOUN
ajfa-7033	275	8	believed	believe	VERB
ajfa-7033	275	9	that	that	SCONJ
ajfa-7033	275	10	the	the	DET
ajfa-7033	275	11	waste	waste	NOUN
ajfa-7033	275	12	came	come	VERB
ajfa-7033	275	13	from	from	ADP
ajfa-7033	275	14	water	water	NOUN
ajfa-7033	275	15	resources	resource	NOUN
ajfa-7033	275	16	,	,	PUNCT
ajfa-7033	275	17	which	which	PRON
ajfa-7033	275	18	allowed	allow	VERB
ajfa-7033	275	19	for	for	ADP
ajfa-7033	275	20	more	more	ADJ
ajfa-7033	275	21	room	room	NOUN
ajfa-7033	275	22	for	for	ADP
ajfa-7033	275	23	improvement	improvement	NOUN
ajfa-7033	275	24	.	.	PUNCT
ajfa-7033	276	1	according	accord	VERB
ajfa-7033	276	2	to	to	ADP
ajfa-7033	276	3	the	the	DET
ajfa-7033	276	4	implementation	implementation	NOUN
ajfa-7033	276	5	results	result	NOUN
ajfa-7033	276	6	,	,	PUNCT
ajfa-7033	276	7	the	the	DET
ajfa-7033	276	8	waste	waste	NOUN
ajfa-7033	276	9	of	of	ADP
ajfa-7033	276	10	water	water	NOUN
ajfa-7033	276	11	and	and	CCONJ
ajfa-7033	276	12	materials	material	NOUN
ajfa-7033	276	13	,	,	PUNCT
ajfa-7033	276	14	as	as	ADV
ajfa-7033	276	15	well	well	ADV
ajfa-7033	276	16	as	as	ADP
ajfa-7033	276	17	sewage	sewage	NOUN
ajfa-7033	276	18	treatment	treatment	NOUN
ajfa-7033	276	19	,	,	PUNCT
ajfa-7033	276	20	are	be	AUX
ajfa-7033	276	21	indeed	indeed	ADV
ajfa-7033	276	22	key	key	ADJ
ajfa-7033	276	23	areas	area	NOUN
ajfa-7033	276	24	for	for	ADP
ajfa-7033	276	25	improvement	improvement	NOUN
ajfa-7033	276	26	.	.	PUNCT
ajfa-7033	277	1	furthermore	furthermore	ADV
ajfa-7033	277	2	,	,	PUNCT
ajfa-7033	277	3	the	the	DET
ajfa-7033	277	4	case	case	NOUN
ajfa-7033	277	5	company	company	NOUN
ajfa-7033	277	6	did	do	AUX
ajfa-7033	277	7	not	not	PART
ajfa-7033	277	8	set	set	VERB
ajfa-7033	277	9	up	up	ADP
ajfa-7033	277	10	any	any	DET
ajfa-7033	277	11	information	information	NOUN
ajfa-7033	277	12	about	about	ADP
ajfa-7033	277	13	defective	defective	ADJ
ajfa-7033	277	14	products	product	NOUN
ajfa-7033	277	15	nor	nor	CCONJ
ajfa-7033	277	16	any	any	DET
ajfa-7033	277	17	appropriate	appropriate	ADJ
ajfa-7033	277	18	control	control	NOUN
ajfa-7033	277	19	on	on	ADP
ajfa-7033	277	20	these	these	DET
ajfa-7033	277	21	products	product	NOUN
ajfa-7033	277	22	because	because	SCONJ
ajfa-7033	277	23	the	the	DET
ajfa-7033	277	24	manager	manager	NOUN
ajfa-7033	277	25	thought	think	VERB
ajfa-7033	277	26	that	that	SCONJ
ajfa-7033	277	27	they	they	PRON
ajfa-7033	277	28	could	could	AUX
ajfa-7033	277	29	be	be	AUX
ajfa-7033	277	30	remade	remade	VERB
ajfa-7033	277	31	.	.	PUNCT
ajfa-7033	278	1	the	the	DET
ajfa-7033	278	2	results	result	NOUN
ajfa-7033	278	3	have	have	AUX
ajfa-7033	278	4	proved	prove	VERB
ajfa-7033	278	5	that	that	PRON
ajfa-7033	278	6	unit	unit	NOUN
ajfa-7033	278	7	product	product	NOUN
ajfa-7033	278	8	costs	cost	NOUN
ajfa-7033	278	9	increased	increase	VERB
ajfa-7033	278	10	by	by	ADP
ajfa-7033	278	11	100	100	NUM
ajfa-7033	278	12	%	%	NOUN
ajfa-7033	278	13	for	for	ADP
ajfa-7033	278	14	remaking	remake	VERB
ajfa-7033	278	15	defective	defective	ADJ
ajfa-7033	278	16	products	product	NOUN
ajfa-7033	278	17	,	,	PUNCT
ajfa-7033	278	18	without	without	ADP
ajfa-7033	278	19	considering	consider	VERB
ajfa-7033	278	20	raw	raw	ADJ
ajfa-7033	278	21	material	material	NOUN
ajfa-7033	278	22	costs	cost	NOUN
ajfa-7033	278	23	.	.	PUNCT
ajfa-7033	279	1	hence	hence	ADV
ajfa-7033	279	2	,	,	PUNCT
ajfa-7033	279	3	the	the	DET
ajfa-7033	279	4	case	case	NOUN
ajfa-7033	279	5	company	company	NOUN
ajfa-7033	279	6	should	should	AUX
ajfa-7033	279	7	improve	improve	VERB
ajfa-7033	279	8	the	the	DET
ajfa-7033	279	9	usage	usage	NOUN
ajfa-7033	279	10	and	and	CCONJ
ajfa-7033	279	11	waste	waste	NOUN
ajfa-7033	279	12	of	of	ADP
ajfa-7033	279	13	materials	material	NOUN
ajfa-7033	279	14	.	.	PUNCT
ajfa-7033	280	1	this	this	DET
ajfa-7033	280	2	paper	paper	NOUN
ajfa-7033	280	3	also	also	ADV
ajfa-7033	280	4	suggests	suggest	VERB
ajfa-7033	280	5	setting	set	VERB
ajfa-7033	280	6	up	up	ADP
ajfa-7033	280	7	checkpoints	checkpoint	NOUN
ajfa-7033	280	8	in	in	ADP
ajfa-7033	280	9	the	the	DET
ajfa-7033	280	10	spheroidizing	spheroidizing	NOUN
ajfa-7033	280	11	process	process	NOUN
ajfa-7033	280	12	center	center	NOUN
ajfa-7033	280	13	in	in	ADP
ajfa-7033	280	14	order	order	NOUN
ajfa-7033	280	15	to	to	PART
ajfa-7033	280	16	immediately	immediately	ADV
ajfa-7033	280	17	discover	discover	VERB
ajfa-7033	280	18	any	any	DET
ajfa-7033	280	19	defective	defective	ADJ
ajfa-7033	280	20	products	product	NOUN
ajfa-7033	280	21	and	and	CCONJ
ajfa-7033	280	22	thereby	thereby	ADV
ajfa-7033	280	23	avoid	avoid	VERB
ajfa-7033	280	24	ineffective	ineffective	ADJ
ajfa-7033	280	25	inputs	input	NOUN
ajfa-7033	280	26	.	.	PUNCT
ajfa-7033	281	1	the	the	DET
ajfa-7033	281	2	checkpoints	checkpoint	NOUN
ajfa-7033	281	3	can	can	AUX
ajfa-7033	281	4	be	be	AUX
ajfa-7033	281	5	moved	move	VERB
ajfa-7033	281	6	from	from	ADP
ajfa-7033	281	7	the	the	DET
ajfa-7033	281	8	continuous	continuous	ADJ
ajfa-7033	281	9	drawing	drawing	NOUN
ajfa-7033	281	10	process	process	NOUN
ajfa-7033	281	11	center	center	NOUN
ajfa-7033	281	12	in	in	ADP
ajfa-7033	281	13	order	order	NOUN
ajfa-7033	281	14	to	to	PART
ajfa-7033	281	15	save	save	VERB
ajfa-7033	281	16	extra	extra	ADJ
ajfa-7033	281	17	costs	cost	NOUN
ajfa-7033	281	18	and	and	CCONJ
ajfa-7033	281	19	solve	solve	VERB
ajfa-7033	281	20	the	the	DET
ajfa-7033	281	21	problems	problem	NOUN
ajfa-7033	281	22	encountered	encounter	VERB
ajfa-7033	281	23	by	by	ADP
ajfa-7033	281	24	the	the	DET
ajfa-7033	281	25	company	company	NOUN
ajfa-7033	281	26	.	.	PUNCT
ajfa-7033	282	1	we	we	PRON
ajfa-7033	282	2	also	also	ADV
ajfa-7033	282	3	suggest	suggest	VERB
ajfa-7033	282	4	upgrading	upgrade	VERB
ajfa-7033	282	5	techniques	technique	NOUN
ajfa-7033	282	6	and	and	CCONJ
ajfa-7033	282	7	eliminating	eliminate	VERB
ajfa-7033	282	8	old	old	ADJ
ajfa-7033	282	9	equipment	equipment	NOUN
ajfa-7033	282	10	in	in	ADP
ajfa-7033	282	11	the	the	DET
ajfa-7033	282	12	phosphating	phosphating	NOUN
ajfa-7033	282	13	process	process	NOUN
ajfa-7033	282	14	center	center	NOUN
ajfa-7033	282	15	in	in	ADP
ajfa-7033	282	16	order	order	NOUN
ajfa-7033	282	17	to	to	PART
ajfa-7033	282	18	reduce	reduce	VERB
ajfa-7033	282	19	negative	negative	ADJ
ajfa-7033	282	20	costs	cost	NOUN
ajfa-7033	282	21	if	if	SCONJ
ajfa-7033	282	22	technology	technology	NOUN
ajfa-7033	282	23	allows	allow	VERB
ajfa-7033	282	24	.	.	PUNCT
ajfa-7033	283	1	key	key	ADJ
ajfa-7033	283	2	success	success	NOUN
ajfa-7033	283	3	factors	factor	NOUN
ajfa-7033	283	4	for	for	ADP
ajfa-7033	283	5	the	the	DET
ajfa-7033	283	6	implementation	implementation	NOUN
ajfa-7033	283	7	are	be	AUX
ajfa-7033	283	8	the	the	DET
ajfa-7033	283	9	collection	collection	NOUN
ajfa-7033	283	10	of	of	ADP
ajfa-7033	283	11	data	datum	NOUN
ajfa-7033	283	12	and	and	CCONJ
ajfa-7033	283	13	communication	communication	NOUN
ajfa-7033	283	14	with	with	ADP
ajfa-7033	283	15	the	the	DET
ajfa-7033	283	16	staff	staff	NOUN
ajfa-7033	283	17	.	.	PUNCT
ajfa-7033	284	1	the	the	DET
ajfa-7033	284	2	degree	degree	NOUN
ajfa-7033	284	3	of	of	ADP
ajfa-7033	284	4	data	datum	NOUN
ajfa-7033	284	5	collection	collection	NOUN
ajfa-7033	284	6	is	be	AUX
ajfa-7033	284	7	closely	closely	ADV
ajfa-7033	284	8	related	relate	VERB
ajfa-7033	284	9	to	to	ADP
ajfa-7033	284	10	the	the	DET
ajfa-7033	284	11	costs	cost	NOUN
ajfa-7033	284	12	because	because	SCONJ
ajfa-7033	284	13	enterprises	enterprise	NOUN
ajfa-7033	284	14	may	may	AUX
ajfa-7033	284	15	refuse	refuse	VERB
ajfa-7033	284	16	or	or	CCONJ
ajfa-7033	284	17	be	be	AUX
ajfa-7033	284	18	unable	unable	ADJ
ajfa-7033	284	19	to	to	PART
ajfa-7033	284	20	establish	establish	VERB
ajfa-7033	284	21	mfca	mfca	NOUN
ajfa-7033	284	22	for	for	ADP
ajfa-7033	284	23	cost	cost	NOUN
ajfa-7033	284	24	benefitrelated	benefitrelate	VERB
ajfa-7033	284	25	issues	issue	NOUN
ajfa-7033	284	26	.	.	PUNCT
ajfa-7033	285	1	we	we	PRON
ajfa-7033	285	2	needed	need	VERB
ajfa-7033	285	3	the	the	DET
ajfa-7033	285	4	asian	asian	ADJ
ajfa-7033	285	5	journal	journal	NOUN
ajfa-7033	285	6	of	of	ADP
ajfa-7033	285	7	finance	finance	PROPN
ajfa-7033	285	8	&	&	CCONJ
ajfa-7033	285	9	accounting	accounting	PROPN
ajfa-7033	285	10	issn	issn	PROPN
ajfa-7033	285	11	1946	1946	NUM
ajfa-7033	285	12	-	-	PUNCT
ajfa-7033	285	13	052x	052x	NOUN
ajfa-7033	285	14	2015	2015	NUM
ajfa-7033	285	15	,	,	PUNCT
ajfa-7033	285	16	vol	vol	NOUN
ajfa-7033	285	17	.	.	PROPN
ajfa-7033	286	1	7	7	NUM
ajfa-7033	286	2	,	,	PUNCT
ajfa-7033	286	3	no	no	INTJ
ajfa-7033	286	4	.	.	NOUN
ajfa-7033	286	5	1	1	NUM
ajfa-7033	286	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-7033	286	7	133	133	NUM
ajfa-7033	286	8	support	support	NOUN
ajfa-7033	286	9	of	of	ADP
ajfa-7033	286	10	the	the	DET
ajfa-7033	286	11	accountants	accountant	NOUN
ajfa-7033	286	12	to	to	PART
ajfa-7033	286	13	provide	provide	VERB
ajfa-7033	286	14	the	the	DET
ajfa-7033	286	15	data	datum	NOUN
ajfa-7033	286	16	needed	need	VERB
ajfa-7033	286	17	.	.	PUNCT
ajfa-7033	287	1	we	we	PRON
ajfa-7033	287	2	were	be	AUX
ajfa-7033	287	3	also	also	ADV
ajfa-7033	287	4	supported	support	VERB
ajfa-7033	287	5	by	by	ADP
ajfa-7033	287	6	the	the	DET
ajfa-7033	287	7	operators	operator	NOUN
ajfa-7033	287	8	,	,	PUNCT
ajfa-7033	287	9	accountants	accountant	NOUN
ajfa-7033	287	10	,	,	PUNCT
ajfa-7033	287	11	general	general	ADJ
ajfa-7033	287	12	manager	manager	NOUN
ajfa-7033	287	13	and	and	CCONJ
ajfa-7033	287	14	vice	vice	NOUN
ajfa-7033	287	15	general	general	ADJ
ajfa-7033	287	16	manager	manager	NOUN
ajfa-7033	287	17	during	during	ADP
ajfa-7033	287	18	implementation	implementation	NOUN
ajfa-7033	287	19	.	.	PUNCT
ajfa-7033	288	1	we	we	PRON
ajfa-7033	288	2	looked	look	VERB
ajfa-7033	288	3	for	for	ADP
ajfa-7033	288	4	solutions	solution	NOUN
ajfa-7033	288	5	to	to	ADP
ajfa-7033	288	6	problems	problem	NOUN
ajfa-7033	288	7	identified	identify	VERB
ajfa-7033	288	8	during	during	ADP
ajfa-7033	288	9	discussions	discussion	NOUN
ajfa-7033	288	10	with	with	ADP
ajfa-7033	288	11	management	management	NOUN
ajfa-7033	288	12	.	.	PUNCT
ajfa-7033	289	1	the	the	DET
ajfa-7033	289	2	implementation	implementation	NOUN
ajfa-7033	289	3	might	might	AUX
ajfa-7033	289	4	have	have	AUX
ajfa-7033	289	5	failed	fail	VERB
ajfa-7033	289	6	if	if	SCONJ
ajfa-7033	289	7	we	we	PRON
ajfa-7033	289	8	did	do	AUX
ajfa-7033	289	9	not	not	PART
ajfa-7033	289	10	have	have	VERB
ajfa-7033	289	11	the	the	DET
ajfa-7033	289	12	support	support	NOUN
ajfa-7033	289	13	of	of	ADP
ajfa-7033	289	14	management	management	NOUN
ajfa-7033	289	15	and	and	CCONJ
ajfa-7033	289	16	the	the	DET
ajfa-7033	289	17	data	datum	NOUN
ajfa-7033	289	18	provided	provide	VERB
ajfa-7033	289	19	by	by	ADP
ajfa-7033	289	20	the	the	DET
ajfa-7033	289	21	accountants	accountant	NOUN
ajfa-7033	289	22	.	.	PUNCT
ajfa-7033	290	1	the	the	DET
ajfa-7033	290	2	implementation	implementation	NOUN
ajfa-7033	290	3	of	of	ADP
ajfa-7033	290	4	mfca	mfca	NOUN
ajfa-7033	290	5	also	also	ADV
ajfa-7033	290	6	proved	prove	VERB
ajfa-7033	290	7	that	that	SCONJ
ajfa-7033	290	8	it	it	PRON
ajfa-7033	290	9	is	be	AUX
ajfa-7033	290	10	both	both	CCONJ
ajfa-7033	290	11	feasible	feasible	ADJ
ajfa-7033	290	12	and	and	CCONJ
ajfa-7033	290	13	useful	useful	ADJ
ajfa-7033	290	14	.	.	PUNCT
ajfa-7033	291	1	the	the	DET
ajfa-7033	291	2	system	system	NOUN
ajfa-7033	291	3	highlights	highlight	VERB
ajfa-7033	291	4	the	the	DET
ajfa-7033	291	5	significance	significance	NOUN
ajfa-7033	291	6	of	of	ADP
ajfa-7033	291	7	direct	direct	ADJ
ajfa-7033	291	8	raw	raw	ADJ
ajfa-7033	291	9	materials	material	NOUN
ajfa-7033	291	10	and	and	CCONJ
ajfa-7033	291	11	materials	material	NOUN
ajfa-7033	291	12	that	that	PRON
ajfa-7033	291	13	are	be	AUX
ajfa-7033	291	14	normally	normally	ADV
ajfa-7033	291	15	ignored	ignore	VERB
ajfa-7033	291	16	;	;	PUNCT
ajfa-7033	291	17	at	at	ADP
ajfa-7033	291	18	the	the	DET
ajfa-7033	291	19	same	same	ADJ
ajfa-7033	291	20	time	time	NOUN
ajfa-7033	291	21	,	,	PUNCT
ajfa-7033	291	22	it	it	PRON
ajfa-7033	291	23	helps	help	VERB
ajfa-7033	291	24	management	management	NOUN
ajfa-7033	291	25	to	to	PART
ajfa-7033	291	26	find	find	VERB
ajfa-7033	291	27	out	out	ADP
ajfa-7033	291	28	which	which	DET
ajfa-7033	291	29	processes	process	VERB
ajfa-7033	291	30	need	need	VERB
ajfa-7033	291	31	improvements	improvement	NOUN
ajfa-7033	291	32	to	to	PART
ajfa-7033	291	33	avoid	avoid	VERB
ajfa-7033	291	34	dysfunctional	dysfunctional	ADJ
ajfa-7033	291	35	decisions	decision	NOUN
ajfa-7033	291	36	.	.	PUNCT
ajfa-7033	292	1	moreover	moreover	ADV
ajfa-7033	292	2	,	,	PUNCT
ajfa-7033	292	3	products	product	NOUN
ajfa-7033	292	4	and	and	CCONJ
ajfa-7033	292	5	wastage	wastage	NOUN
ajfa-7033	292	6	are	be	AUX
ajfa-7033	292	7	discussed	discuss	VERB
ajfa-7033	292	8	on	on	ADP
ajfa-7033	292	9	the	the	DET
ajfa-7033	292	10	same	same	ADJ
ajfa-7033	292	11	basis	basis	NOUN
ajfa-7033	292	12	,	,	PUNCT
ajfa-7033	292	13	so	so	SCONJ
ajfa-7033	292	14	that	that	SCONJ
ajfa-7033	292	15	wastage	wastage	NOUN
ajfa-7033	292	16	will	will	AUX
ajfa-7033	292	17	not	not	PART
ajfa-7033	292	18	be	be	AUX
ajfa-7033	292	19	ignored	ignore	VERB
ajfa-7033	292	20	because	because	SCONJ
ajfa-7033	292	21	it	it	PRON
ajfa-7033	292	22	is	be	AUX
ajfa-7033	292	23	thought	think	VERB
ajfa-7033	292	24	to	to	PART
ajfa-7033	292	25	have	have	VERB
ajfa-7033	292	26	no	no	DET
ajfa-7033	292	27	value	value	NOUN
ajfa-7033	292	28	.	.	PUNCT
ajfa-7033	293	1	in	in	ADP
ajfa-7033	293	2	the	the	DET
ajfa-7033	293	3	past	past	NOUN
ajfa-7033	293	4	,	,	PUNCT
ajfa-7033	293	5	there	there	PRON
ajfa-7033	293	6	was	be	VERB
ajfa-7033	293	7	no	no	DET
ajfa-7033	293	8	direct	direct	ADJ
ajfa-7033	293	9	connection	connection	NOUN
ajfa-7033	293	10	between	between	ADP
ajfa-7033	293	11	physical	physical	ADJ
ajfa-7033	293	12	and	and	CCONJ
ajfa-7033	293	13	monetary	monetary	ADJ
ajfa-7033	293	14	data	datum	NOUN
ajfa-7033	293	15	because	because	SCONJ
ajfa-7033	293	16	they	they	PRON
ajfa-7033	293	17	were	be	AUX
ajfa-7033	293	18	only	only	ADV
ajfa-7033	293	19	linked	link	VERB
ajfa-7033	293	20	in	in	ADP
ajfa-7033	293	21	an	an	DET
ajfa-7033	293	22	indirect	indirect	ADJ
ajfa-7033	293	23	way	way	NOUN
ajfa-7033	293	24	.	.	PUNCT
ajfa-7033	294	1	with	with	ADP
ajfa-7033	294	2	mfca	mfca	NOUN
ajfa-7033	294	3	,	,	PUNCT
ajfa-7033	294	4	which	which	PRON
ajfa-7033	294	5	calculates	calculate	VERB
ajfa-7033	294	6	monetary	monetary	ADJ
ajfa-7033	294	7	data	datum	NOUN
ajfa-7033	294	8	on	on	ADP
ajfa-7033	294	9	the	the	DET
ajfa-7033	294	10	basis	basis	NOUN
ajfa-7033	294	11	of	of	ADP
ajfa-7033	294	12	physical	physical	ADJ
ajfa-7033	294	13	data	datum	NOUN
ajfa-7033	294	14	,	,	PUNCT
ajfa-7033	294	15	both	both	DET
ajfa-7033	294	16	data	datum	NOUN
ajfa-7033	294	17	can	can	AUX
ajfa-7033	294	18	be	be	AUX
ajfa-7033	294	19	directly	directly	ADV
ajfa-7033	294	20	linked	link	VERB
ajfa-7033	294	21	so	so	SCONJ
ajfa-7033	294	22	that	that	SCONJ
ajfa-7033	294	23	the	the	DET
ajfa-7033	294	24	information	information	NOUN
ajfa-7033	294	25	provided	provide	VERB
ajfa-7033	294	26	is	be	AUX
ajfa-7033	294	27	more	more	ADV
ajfa-7033	294	28	accurate	accurate	ADJ
ajfa-7033	294	29	and	and	CCONJ
ajfa-7033	294	30	helpful	helpful	ADJ
ajfa-7033	294	31	to	to	ADP
ajfa-7033	294	32	management	management	NOUN
ajfa-7033	294	33	in	in	ADP
ajfa-7033	294	34	decision	decision	NOUN
ajfa-7033	294	35	making	making	NOUN
ajfa-7033	294	36	and	and	CCONJ
ajfa-7033	294	37	output	output	NOUN
ajfa-7033	294	38	control	control	NOUN
ajfa-7033	294	39	.	.	PUNCT
ajfa-7033	295	1	finally	finally	ADV
ajfa-7033	295	2	,	,	PUNCT
ajfa-7033	295	3	the	the	DET
ajfa-7033	295	4	case	case	NOUN
ajfa-7033	295	5	company	company	NOUN
ajfa-7033	295	6	can	can	AUX
ajfa-7033	295	7	divide	divide	VERB
ajfa-7033	295	8	their	their	PRON
ajfa-7033	295	9	major	major	ADJ
ajfa-7033	295	10	operations	operation	NOUN
ajfa-7033	295	11	(	(	PUNCT
ajfa-7033	295	12	e.g.	e.g.	ADV
ajfa-7033	295	13	the	the	DET
ajfa-7033	295	14	phosphating	phosphating	NOUN
ajfa-7033	295	15	process	process	NOUN
ajfa-7033	295	16	center	center	NOUN
ajfa-7033	295	17	)	)	PUNCT
ajfa-7033	295	18	to	to	PART
ajfa-7033	295	19	create	create	VERB
ajfa-7033	295	20	a	a	DET
ajfa-7033	295	21	detailed	detailed	ADJ
ajfa-7033	295	22	quantity	quantity	NOUN
ajfa-7033	295	23	center	center	NOUN
ajfa-7033	295	24	in	in	ADP
ajfa-7033	295	25	order	order	NOUN
ajfa-7033	295	26	to	to	PART
ajfa-7033	295	27	explore	explore	VERB
ajfa-7033	295	28	the	the	DET
ajfa-7033	295	29	utilization	utilization	NOUN
ajfa-7033	295	30	of	of	ADP
ajfa-7033	295	31	materials	material	NOUN
ajfa-7033	295	32	,	,	PUNCT
ajfa-7033	295	33	waste	waste	NOUN
ajfa-7033	295	34	management	management	NOUN
ajfa-7033	295	35	or	or	CCONJ
ajfa-7033	295	36	water	water	NOUN
ajfa-7033	295	37	resources	resource	NOUN
ajfa-7033	295	38	costs	cost	NOUN
ajfa-7033	295	39	if	if	SCONJ
ajfa-7033	295	40	more	more	ADV
ajfa-7033	295	41	detailed	detailed	ADJ
ajfa-7033	295	42	information	information	NOUN
ajfa-7033	295	43	is	be	AUX
ajfa-7033	295	44	needed	need	VERB
ajfa-7033	295	45	in	in	ADP
ajfa-7033	295	46	the	the	DET
ajfa-7033	295	47	future	future	NOUN
ajfa-7033	295	48	.	.	PUNCT
ajfa-7033	296	1	further	further	ADJ
ajfa-7033	296	2	studies	study	NOUN
ajfa-7033	296	3	can	can	AUX
ajfa-7033	296	4	pay	pay	VERB
ajfa-7033	296	5	attention	attention	NOUN
ajfa-7033	296	6	to	to	ADP
ajfa-7033	296	7	the	the	DET
ajfa-7033	296	8	assessment	assessment	NOUN
ajfa-7033	296	9	of	of	ADP
ajfa-7033	296	10	environmental	environmental	ADJ
ajfa-7033	296	11	management	management	NOUN
ajfa-7033	296	12	accounting	accounting	NOUN
ajfa-7033	296	13	tools	tool	NOUN
ajfa-7033	296	14	instead	instead	ADV
ajfa-7033	296	15	of	of	ADP
ajfa-7033	296	16	only	only	ADV
ajfa-7033	296	17	to	to	ADP
ajfa-7033	296	18	the	the	DET
ajfa-7033	296	19	discussion	discussion	NOUN
ajfa-7033	296	20	of	of	ADP
ajfa-7033	296	21	mfca	mfca	NOUN
ajfa-7033	296	22	,	,	PUNCT
ajfa-7033	296	23	although	although	SCONJ
ajfa-7033	296	24	it	it	PRON
ajfa-7033	296	25	is	be	AUX
ajfa-7033	296	26	the	the	DET
ajfa-7033	296	27	most	most	ADV
ajfa-7033	296	28	significant	significant	ADJ
ajfa-7033	296	29	.	.	PUNCT
ajfa-7033	297	1	we	we	PRON
ajfa-7033	297	2	suggest	suggest	VERB
ajfa-7033	297	3	that	that	SCONJ
ajfa-7033	297	4	future	future	ADJ
ajfa-7033	297	5	studies	study	NOUN
ajfa-7033	297	6	carry	carry	VERB
ajfa-7033	297	7	out	out	ADP
ajfa-7033	297	8	case	case	NOUN
ajfa-7033	297	9	analyses	analysis	NOUN
ajfa-7033	297	10	and	and	CCONJ
ajfa-7033	297	11	research	research	NOUN
ajfa-7033	297	12	to	to	PART
ajfa-7033	297	13	explore	explore	VERB
ajfa-7033	297	14	the	the	DET
ajfa-7033	297	15	strengths	strength	NOUN
ajfa-7033	297	16	and	and	CCONJ
ajfa-7033	297	17	weaknesses	weakness	NOUN
ajfa-7033	297	18	of	of	ADP
ajfa-7033	297	19	each	each	DET
ajfa-7033	297	20	tool	tool	NOUN
ajfa-7033	297	21	and	and	CCONJ
ajfa-7033	297	22	its	its	PRON
ajfa-7033	297	23	applicability	applicability	NOUN
ajfa-7033	297	24	.	.	PUNCT
ajfa-7033	298	1	the	the	DET
ajfa-7033	298	2	application	application	NOUN
ajfa-7033	298	3	of	of	ADP
ajfa-7033	298	4	mfca	mfca	NOUN
ajfa-7033	298	5	may	may	AUX
ajfa-7033	298	6	be	be	AUX
ajfa-7033	298	7	suitable	suitable	ADJ
ajfa-7033	298	8	in	in	ADP
ajfa-7033	298	9	taiwan	taiwan	PROPN
ajfa-7033	298	10	because	because	SCONJ
ajfa-7033	298	11	most	most	ADJ
ajfa-7033	298	12	industries	industry	NOUN
ajfa-7033	298	13	are	be	AUX
ajfa-7033	298	14	manufacturing	manufacture	VERB
ajfa-7033	298	15	industries	industry	NOUN
ajfa-7033	298	16	or	or	CCONJ
ajfa-7033	298	17	oem	oem	PROPN
ajfa-7033	298	18	.	.	PUNCT
ajfa-7033	299	1	future	future	ADJ
ajfa-7033	299	2	studies	study	NOUN
ajfa-7033	299	3	can	can	AUX
ajfa-7033	299	4	discuss	discuss	VERB
ajfa-7033	299	5	whether	whether	SCONJ
ajfa-7033	299	6	the	the	DET
ajfa-7033	299	7	establishment	establishment	NOUN
ajfa-7033	299	8	steps	step	NOUN
ajfa-7033	299	9	proposed	propose	VERB
ajfa-7033	299	10	in	in	ADP
ajfa-7033	299	11	this	this	DET
ajfa-7033	299	12	paper	paper	NOUN
ajfa-7033	299	13	are	be	AUX
ajfa-7033	299	14	suitable	suitable	ADJ
ajfa-7033	299	15	for	for	ADP
ajfa-7033	299	16	other	other	ADJ
ajfa-7033	299	17	process	process	NOUN
ajfa-7033	299	18	manufacturing	manufacturing	NOUN
ajfa-7033	299	19	industries	industry	NOUN
ajfa-7033	299	20	or	or	CCONJ
ajfa-7033	299	21	other	other	ADJ
ajfa-7033	299	22	industries	industry	NOUN
ajfa-7033	299	23	in	in	ADP
ajfa-7033	299	24	general	general	ADJ
ajfa-7033	299	25	.	.	PUNCT
ajfa-7033	300	1	references	reference	NOUN
ajfa-7033	300	2	brunner	brunner	PROPN
ajfa-7033	300	3	,	,	PUNCT
ajfa-7033	300	4	p.h	p.h	PROPN
ajfa-7033	300	5	.	.	PROPN
ajfa-7033	300	6	&	&	CCONJ
ajfa-7033	300	7	rechberger	rechberger	PROPN
ajfa-7033	300	8	.	.	PUNCT
ajfa-7033	300	9	,	,	PUNCT
ajfa-7033	300	10	h.	h.	PROPN
ajfa-7033	300	11	(	(	PUNCT
ajfa-7033	300	12	2005	2005	NUM
ajfa-7033	300	13	)	)	PUNCT
ajfa-7033	300	14	.	.	PUNCT
ajfa-7033	301	1	practical	practical	ADJ
ajfa-7033	301	2	handbook	handbook	NOUN
ajfa-7033	301	3	of	of	ADP
ajfa-7033	301	4	material	material	NOUN
ajfa-7033	301	5	flow	flow	NOUN
ajfa-7033	301	6	analysis	analysis	NOUN
ajfa-7033	301	7	,	,	PUNCT
ajfa-7033	301	8	lewis	lewis	PROPN
ajfa-7033	301	9	publishers	publisher	NOUN
ajfa-7033	301	10	.	.	PUNCT
ajfa-7033	302	1	chen	chen	PROPN
ajfa-7033	302	2	,	,	PUNCT
ajfa-7033	302	3	c.t	c.t	PROPN
ajfa-7033	302	4	.	.	PROPN
ajfa-7033	302	5	&	&	CCONJ
ajfa-7033	302	6	ko	ko	PROPN
ajfa-7033	302	7	,	,	PUNCT
ajfa-7033	302	8	c.f	c.f	PROPN
ajfa-7033	302	9	.	.	PROPN
ajfa-7033	302	10	(	(	PUNCT
ajfa-7033	302	11	2005	2005	NUM
ajfa-7033	302	12	)	)	PUNCT
ajfa-7033	302	13	.	.	PUNCT
ajfa-7033	303	1	accounting	accounting	NOUN
ajfa-7033	303	2	information	information	NOUN
ajfa-7033	303	3	systems	system	NOUN
ajfa-7033	303	4	(	(	PUNCT
ajfa-7033	303	5	fifth	fifth	ADJ
ajfa-7033	303	6	)	)	PUNCT
ajfa-7033	303	7	.	.	PUNCT
ajfa-7033	304	1	shinlou	shinlou	ADJ
ajfa-7033	304	2	,	,	PUNCT
ajfa-7033	304	3	taiwan	taiwan	PROPN
ajfa-7033	304	4	.	.	PUNCT
ajfa-7033	304	5	chetty	chetty	PROPN
ajfa-7033	304	6	,	,	PUNCT
ajfa-7033	304	7	s.	s.	PROPN
ajfa-7033	304	8	(	(	PUNCT
ajfa-7033	304	9	1996	1996	NUM
ajfa-7033	304	10	)	)	PUNCT
ajfa-7033	304	11	.	.	PUNCT
ajfa-7033	305	1	the	the	DET
ajfa-7033	305	2	case	case	NOUN
ajfa-7033	305	3	study	study	NOUN
ajfa-7033	305	4	method	method	NOUN
ajfa-7033	305	5	for	for	ADP
ajfa-7033	305	6	research	research	NOUN
ajfa-7033	305	7	in	in	ADP
ajfa-7033	305	8	small	small	ADJ
ajfa-7033	305	9	-	-	PUNCT
ajfa-7033	305	10	and	and	CCONJ
ajfa-7033	305	11	medium	medium	ADJ
ajfa-7033	305	12	-	-	PUNCT
ajfa-7033	305	13	sized	sized	ADJ
ajfa-7033	305	14	firms	firm	NOUN
ajfa-7033	305	15	.	.	PUNCT
ajfa-7033	306	1	international	international	ADJ
ajfa-7033	306	2	small	small	ADJ
ajfa-7033	306	3	business	business	NOUN
ajfa-7033	306	4	journal	journal	NOUN
ajfa-7033	306	5	,	,	PUNCT
ajfa-7033	306	6	15(1	15(1	NUM
ajfa-7033	306	7	)	)	PUNCT
ajfa-7033	306	8	,	,	PUNCT
ajfa-7033	306	9	73	73	NUM
ajfa-7033	306	10	-	-	SYM
ajfa-7033	306	11	85	85	NUM
ajfa-7033	306	12	.	.	PUNCT
ajfa-7033	307	1	http://dx.doi.org/10.1177/0266242696151005	http://dx.doi.org/10.1177/0266242696151005	PROPN
ajfa-7033	307	2	djajadikerta	djajadikerta	PROPN
ajfa-7033	307	3	,	,	PUNCT
ajfa-7033	307	4	h.	h.	PROPN
ajfa-7033	307	5	g.	g.	PROPN
ajfa-7033	307	6	&	&	CCONJ
ajfa-7033	307	7	trireksani	trireksani	PROPN
ajfa-7033	307	8	,	,	PUNCT
ajfa-7033	307	9	t.	t.	PROPN
ajfa-7033	307	10	(	(	PUNCT
ajfa-7033	307	11	2012	2012	NUM
ajfa-7033	307	12	)	)	PUNCT
ajfa-7033	307	13	.	.	PUNCT
ajfa-7033	308	1	corporate	corporate	ADJ
ajfa-7033	308	2	social	social	ADJ
ajfa-7033	308	3	and	and	CCONJ
ajfa-7033	308	4	environmental	environmental	ADJ
ajfa-7033	308	5	disclosure	disclosure	NOUN
ajfa-7033	308	6	by	by	ADP
ajfa-7033	308	7	indonesian	indonesian	ADJ
ajfa-7033	308	8	listed	list	VERB
ajfa-7033	308	9	companies	company	NOUN
ajfa-7033	308	10	on	on	ADP
ajfa-7033	308	11	their	their	PRON
ajfa-7033	308	12	corporate	corporate	ADJ
ajfa-7033	308	13	web	web	NOUN
ajfa-7033	308	14	sites	site	NOUN
ajfa-7033	308	15	,	,	PUNCT
ajfa-7033	308	16	journal	journal	NOUN
ajfa-7033	308	17	of	of	ADP
ajfa-7033	308	18	applied	apply	VERB
ajfa-7033	308	19	accounting	accounting	NOUN
ajfa-7033	308	20	research	research	NOUN
ajfa-7033	308	21	,	,	PUNCT
ajfa-7033	308	22	13(1	13(1	NUM
ajfa-7033	308	23	)	)	PUNCT
ajfa-7033	308	24	,	,	PUNCT
ajfa-7033	308	25	21	21	NUM
ajfa-7033	308	26	-	-	SYM
ajfa-7033	308	27	36	36	NUM
ajfa-7033	308	28	.	.	PUNCT
ajfa-7033	309	1	http://dx.doi.org/10.1108/09675421211231899	http://dx.doi.org/10.1108/09675421211231899	PROPN
ajfa-7033	309	2	elliot	elliot	PROPN
ajfa-7033	309	3	,	,	PUNCT
ajfa-7033	309	4	s.	s.	PROPN
ajfa-7033	309	5	(	(	PUNCT
ajfa-7033	309	6	2011	2011	NUM
ajfa-7033	309	7	)	)	PUNCT
ajfa-7033	309	8	.	.	PUNCT
ajfa-7033	310	1	transdisciplinary	transdisciplinary	ADJ
ajfa-7033	310	2	perspectives	perspective	NOUN
ajfa-7033	310	3	on	on	ADP
ajfa-7033	310	4	environmental	environmental	ADJ
ajfa-7033	310	5	sustainability	sustainability	NOUN
ajfa-7033	310	6	:	:	PUNCT
ajfa-7033	310	7	a	a	DET
ajfa-7033	310	8	resource	resource	NOUN
ajfa-7033	310	9	base	base	NOUN
ajfa-7033	310	10	and	and	CCONJ
ajfa-7033	310	11	framework	framework	NOUN
ajfa-7033	310	12	for	for	ADP
ajfa-7033	310	13	it	it	PRON
ajfa-7033	310	14	-	-	PUNCT
ajfa-7033	310	15	enabled	enable	VERB
ajfa-7033	310	16	business	business	NOUN
ajfa-7033	310	17	transformation	transformation	NOUN
ajfa-7033	310	18	.	.	PUNCT
ajfa-7033	311	1	mis	mis	PROPN
ajfa-7033	311	2	quarterly	quarterly	PROPN
ajfa-7033	311	3	,	,	PUNCT
ajfa-7033	311	4	35(1	35(1	NUM
ajfa-7033	311	5	)	)	PUNCT
ajfa-7033	311	6	,	,	PUNCT
ajfa-7033	311	7	197	197	NUM
ajfa-7033	311	8	-	-	SYM
ajfa-7033	311	9	236	236	NUM
ajfa-7033	311	10	.	.	PUNCT
ajfa-7033	312	1	european	european	ADJ
ajfa-7033	312	2	communities	community	NOUN
ajfa-7033	312	3	(	(	PUNCT
ajfa-7033	312	4	2001	2001	NUM
ajfa-7033	312	5	)	)	PUNCT
ajfa-7033	312	6	.	.	PUNCT
ajfa-7033	313	1	economy	economy	NOUN
ajfa-7033	313	2	-	-	PUNCT
ajfa-7033	313	3	wide	wide	ADJ
ajfa-7033	313	4	material	material	NOUN
ajfa-7033	313	5	flow	flow	NOUN
ajfa-7033	313	6	accounts	account	NOUN
ajfa-7033	313	7	and	and	CCONJ
ajfa-7033	313	8	derived	derived	ADJ
ajfa-7033	313	9	indicators	indicator	NOUN
ajfa-7033	313	10	-a	-a	PUNCT
ajfa-7033	313	11	methodological	methodological	ADJ
ajfa-7033	313	12	guide	guide	NOUN
ajfa-7033	313	13	.	.	PUNCT
ajfa-7033	314	1	fakoya	fakoya	PROPN
ajfa-7033	314	2	,	,	PUNCT
ajfa-7033	314	3	m.b	m.b	PROPN
ajfa-7033	314	4	.	.	PROPN
ajfa-7033	314	5	&	&	CCONJ
ajfa-7033	314	6	van	van	PROPN
ajfa-7033	314	7	der	der	PROPN
ajfa-7033	314	8	poll	poll	PROPN
ajfa-7033	314	9	,	,	PUNCT
ajfa-7033	314	10	h.m	h.m	PROPN
ajfa-7033	314	11	.	.	PROPN
ajfa-7033	314	12	(	(	PUNCT
ajfa-7033	314	13	2013	2013	NUM
ajfa-7033	314	14	)	)	PUNCT
ajfa-7033	314	15	.	.	PUNCT
ajfa-7033	315	1	integrating	integrate	VERB
ajfa-7033	315	2	erp	erp	PROPN
ajfa-7033	315	3	and	and	CCONJ
ajfa-7033	315	4	mfca	mfca	PROPN
ajfa-7033	315	5	systems	system	NOUN
ajfa-7033	315	6	for	for	ADP
ajfa-7033	315	7	improved	improved	ADJ
ajfa-7033	315	8	waste	waste	NOUN
ajfa-7033	315	9	-	-	PUNCT
ajfa-7033	315	10	reduction	reduction	NOUN
ajfa-7033	315	11	decisions	decision	NOUN
ajfa-7033	315	12	in	in	ADP
ajfa-7033	315	13	a	a	DET
ajfa-7033	315	14	brewery	brewery	NOUN
ajfa-7033	315	15	in	in	ADP
ajfa-7033	315	16	south	south	PROPN
ajfa-7033	315	17	africa	africa	PROPN
ajfa-7033	315	18	.	.	PUNCT
ajfa-7033	316	1	journal	journal	PROPN
ajfa-7033	316	2	of	of	ADP
ajfa-7033	316	3	cleaner	clean	ADJ
ajfa-7033	316	4	asian	asian	ADJ
ajfa-7033	316	5	journal	journal	NOUN
ajfa-7033	316	6	of	of	ADP
ajfa-7033	316	7	finance	finance	PROPN
ajfa-7033	316	8	&	&	CCONJ
ajfa-7033	316	9	accounting	accounting	PROPN
ajfa-7033	316	10	issn	issn	PROPN
ajfa-7033	316	11	1946	1946	NUM
ajfa-7033	316	12	-	-	PUNCT
ajfa-7033	316	13	052x	052x	NOUN
ajfa-7033	316	14	2015	2015	NUM
ajfa-7033	316	15	,	,	PUNCT
ajfa-7033	316	16	vol	vol	NOUN
ajfa-7033	316	17	.	.	PROPN
ajfa-7033	316	18	7	7	NUM
ajfa-7033	316	19	,	,	PUNCT
ajfa-7033	316	20	no	no	INTJ
ajfa-7033	316	21	.	.	NOUN
ajfa-7033	316	22	1	1	NUM
ajfa-7033	316	23	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-7033	316	24	134	134	NUM
ajfa-7033	316	25	production	production	NOUN
ajfa-7033	316	26	,	,	PUNCT
ajfa-7033	316	27	40	40	NUM
ajfa-7033	316	28	,	,	PUNCT
ajfa-7033	316	29	136	136	NUM
ajfa-7033	316	30	-	-	SYM
ajfa-7033	316	31	140	140	NUM
ajfa-7033	316	32	.	.	PUNCT
ajfa-7033	317	1	http://dx.doi.org/10.1016/j.jclepro.2012.09.013	http://dx.doi.org/10.1016/j.jclepro.2012.09.013	PROPN
ajfa-7033	317	2	green	green	PROPN
ajfa-7033	317	3	jr	jr	PROPN
ajfa-7033	317	4	,	,	PUNCT
ajfa-7033	317	5	k.w	k.w	PROPN
ajfa-7033	317	6	.	.	PROPN
ajfa-7033	317	7	,	,	PUNCT
ajfa-7033	317	8	zelbst	zelbst	PROPN
ajfa-7033	317	9	,	,	PUNCT
ajfa-7033	317	10	p.	p.	PROPN
ajfa-7033	317	11	j.	j.	PROPN
ajfa-7033	317	12	,	,	PUNCT
ajfa-7033	317	13	bhadauria	bhadauria	PROPN
ajfa-7033	317	14	,	,	PUNCT
ajfa-7033	317	15	v.s.	v.s.	PROPN
ajfa-7033	317	16	&	&	CCONJ
ajfa-7033	317	17	meacham	meacham	PROPN
ajfa-7033	317	18	,	,	PUNCT
ajfa-7033	317	19	j.	j.	PROPN
ajfa-7033	317	20	(	(	PUNCT
ajfa-7033	317	21	2012	2012	NUM
ajfa-7033	317	22	)	)	PUNCT
ajfa-7033	317	23	.	.	PUNCT
ajfa-7033	318	1	do	do	VERB
ajfa-7033	318	2	environmental	environmental	ADJ
ajfa-7033	318	3	collaboration	collaboration	NOUN
ajfa-7033	318	4	and	and	CCONJ
ajfa-7033	318	5	monitoring	monitoring	NOUN
ajfa-7033	318	6	enhance	enhance	VERB
ajfa-7033	318	7	organizational	organizational	ADJ
ajfa-7033	318	8	performance	performance	NOUN
ajfa-7033	318	9	?	?	PUNCT
ajfa-7033	319	1	industrial	industrial	ADJ
ajfa-7033	319	2	management	management	PROPN
ajfa-7033	319	3	&	&	CCONJ
ajfa-7033	319	4	data	datum	NOUN
ajfa-7033	319	5	systems	system	NOUN
ajfa-7033	319	6	,	,	PUNCT
ajfa-7033	319	7	112(2	112(2	NUM
ajfa-7033	319	8	)	)	PUNCT
ajfa-7033	319	9	,	,	PUNCT
ajfa-7033	319	10	186	186	NUM
ajfa-7033	319	11	-	-	SYM
ajfa-7033	319	12	205	205	NUM
ajfa-7033	319	13	.	.	PUNCT
ajfa-7033	320	1	http://dx.doi.org/10.1108/02635571211204254	http://dx.doi.org/10.1108/02635571211204254	PROPN
ajfa-7033	320	2	hargroves	hargroves	PROPN
ajfa-7033	320	3	,	,	PUNCT
ajfa-7033	320	4	k.	k.	PROPN
ajfa-7033	320	5	j.	j.	PROPN
ajfa-7033	320	6	&	&	CCONJ
ajfa-7033	320	7	smith	smith	PROPN
ajfa-7033	320	8	,	,	PUNCT
ajfa-7033	320	9	m.	m.	NOUN
ajfa-7033	320	10	h.	h.	PROPN
ajfa-7033	320	11	(	(	PUNCT
ajfa-7033	320	12	2012	2012	NUM
ajfa-7033	320	13	)	)	PUNCT
ajfa-7033	320	14	.	.	PUNCT
ajfa-7033	321	1	the	the	DET
ajfa-7033	321	2	natural	natural	ADJ
ajfa-7033	321	3	advantage	advantage	NOUN
ajfa-7033	321	4	of	of	ADP
ajfa-7033	321	5	nations	nation	NOUN
ajfa-7033	321	6	:	:	PUNCT
ajfa-7033	321	7	business	business	NOUN
ajfa-7033	321	8	opportunities	opportunity	NOUN
ajfa-7033	321	9	,	,	PUNCT
ajfa-7033	321	10	innovations	innovation	NOUN
ajfa-7033	321	11	and	and	CCONJ
ajfa-7033	321	12	governance	governance	NOUN
ajfa-7033	321	13	in	in	ADP
ajfa-7033	321	14	the	the	DET
ajfa-7033	321	15	21st	21st	ADJ
ajfa-7033	321	16	century	century	NOUN
ajfa-7033	321	17	.	.	PUNCT
ajfa-7033	322	1	crc	crc	PROPN
ajfa-7033	322	2	press	press	PROPN
ajfa-7033	322	3	,	,	PUNCT
ajfa-7033	322	4	london	london	PROPN
ajfa-7033	322	5	.	.	PUNCT
ajfa-7033	323	1	ifac	ifac	PROPN
ajfa-7033	323	2	international	international	PROPN
ajfa-7033	323	3	federation	federation	PROPN
ajfa-7033	323	4	of	of	ADP
ajfa-7033	323	5	accountants	accountant	NOUN
ajfa-7033	323	6	.	.	PUNCT
ajfa-7033	324	1	(	(	PUNCT
ajfa-7033	324	2	2005	2005	NUM
ajfa-7033	324	3	)	)	PUNCT
ajfa-7033	324	4	,	,	PUNCT
ajfa-7033	324	5	environmental	environmental	ADJ
ajfa-7033	324	6	management	management	NOUN
ajfa-7033	324	7	accountinginternational	accountinginternational	ADJ
ajfa-7033	324	8	guidance	guidance	NOUN
ajfa-7033	324	9	document	document	NOUN
ajfa-7033	324	10	.	.	PUNCT
ajfa-7033	325	1	iso	iso	PROPN
ajfa-7033	325	2	14051	14051	NUM
ajfa-7033	325	3	,	,	PUNCT
ajfa-7033	325	4	(	(	PUNCT
ajfa-7033	325	5	2011	2011	NUM
ajfa-7033	325	6	)	)	PUNCT
ajfa-7033	325	7	.	.	PUNCT
ajfa-7033	326	1	environmental	environmental	ADJ
ajfa-7033	326	2	management	management	NOUN
ajfa-7033	326	3	material	material	NOUN
ajfa-7033	326	4	flow	flow	NOUN
ajfa-7033	326	5	cost	cost	NOUN
ajfa-7033	326	6	accounting	accounting	NOUN
ajfa-7033	326	7	general	general	ADJ
ajfa-7033	326	8	framework	framework	NOUN
ajfa-7033	326	9	.	.	PUNCT
ajfa-7033	327	1	international	international	ADJ
ajfa-7033	327	2	organization	organization	NOUN
ajfa-7033	327	3	for	for	ADP
ajfa-7033	327	4	standardization	standardization	NOUN
ajfa-7033	327	5	.	.	PUNCT
ajfa-7033	328	1	lee	lee	PROPN
ajfa-7033	328	2	,	,	PUNCT
ajfa-7033	328	3	l.t.s	l.t.s	PROPN
ajfa-7033	328	4	.	.	PUNCT
ajfa-7033	328	5	(	(	PUNCT
ajfa-7033	328	6	2012	2012	NUM
ajfa-7033	328	7	)	)	PUNCT
ajfa-7033	328	8	.	.	PUNCT
ajfa-7033	329	1	the	the	DET
ajfa-7033	329	2	pivotal	pivotal	ADJ
ajfa-7033	329	3	roles	role	NOUN
ajfa-7033	329	4	of	of	ADP
ajfa-7033	329	5	corporate	corporate	ADJ
ajfa-7033	329	6	environment	environment	NOUN
ajfa-7033	329	7	responsibility	responsibility	NOUN
ajfa-7033	329	8	.	.	PUNCT
ajfa-7033	330	1	industrial	industrial	ADJ
ajfa-7033	330	2	management	management	PROPN
ajfa-7033	330	3	&	&	CCONJ
ajfa-7033	330	4	data	datum	NOUN
ajfa-7033	330	5	systems	system	NOUN
ajfa-7033	330	6	,	,	PUNCT
ajfa-7033	330	7	112(3	112(3	NUM
ajfa-7033	330	8	)	)	PUNCT
ajfa-7033	330	9	,	,	PUNCT
ajfa-7033	330	10	466	466	NUM
ajfa-7033	330	11	-	-	SYM
ajfa-7033	330	12	483	483	NUM
ajfa-7033	330	13	.	.	PUNCT
ajfa-7033	331	1	http://dx.doi.org/10.1108/02635571211210077	http://dx.doi.org/10.1108/02635571211210077	PROPN
ajfa-7033	331	2	leo´n	leo´n	PROPN
ajfa-7033	331	3	-	-	PUNCT
ajfa-7033	331	4	soriano	soriano	PROPN
ajfa-7033	331	5	,	,	PUNCT
ajfa-7033	331	6	r.	r.	PROPN
ajfa-7033	331	7	,	,	PUNCT
ajfa-7033	331	8	mun˜oz	mun˜oz	PROPN
ajfa-7033	331	9	-	-	PUNCT
ajfa-7033	331	10	torres	torre	NOUN
ajfa-7033	331	11	,	,	PUNCT
ajfa-7033	331	12	m.	m.	NOUN
ajfa-7033	331	13	&	&	CCONJ
ajfa-7033	331	14	chalmeta	chalmeta	PROPN
ajfa-7033	331	15	-	-	PUNCT
ajfa-7033	331	16	rosalen	rosalen	ADJ
ajfa-7033	331	17	,	,	PUNCT
ajfa-7033	331	18	r.	r.	PROPN
ajfa-7033	331	19	(	(	PUNCT
ajfa-7033	331	20	2010	2010	NUM
ajfa-7033	331	21	)	)	PUNCT
ajfa-7033	331	22	.	.	PUNCT
ajfa-7033	332	1	methodology	methodology	NOUN
ajfa-7033	332	2	for	for	ADP
ajfa-7033	332	3	sustainability	sustainability	NOUN
ajfa-7033	332	4	strategic	strategic	ADJ
ajfa-7033	332	5	planning	planning	NOUN
ajfa-7033	332	6	and	and	CCONJ
ajfa-7033	332	7	management	management	NOUN
ajfa-7033	332	8	.	.	PUNCT
ajfa-7033	333	1	industrial	industrial	ADJ
ajfa-7033	333	2	management	management	PROPN
ajfa-7033	333	3	&	&	CCONJ
ajfa-7033	333	4	data	datum	NOUN
ajfa-7033	333	5	systems	system	NOUN
ajfa-7033	333	6	,	,	PUNCT
ajfa-7033	333	7	110(2	110(2	NUM
ajfa-7033	333	8	)	)	PUNCT
ajfa-7033	333	9	,	,	PUNCT
ajfa-7033	333	10	249	249	NUM
ajfa-7033	333	11	-	-	SYM
ajfa-7033	333	12	68	68	NUM
ajfa-7033	333	13	.	.	PUNCT
ajfa-7033	334	1	http://dx.doi.org/10.1108/02635571011020331	http://dx.doi.org/10.1108/02635571011020331	PROPN
ajfa-7033	334	2	meti	meti	PROPN
ajfa-7033	334	3	ministry	ministry	PROPN
ajfa-7033	334	4	of	of	ADP
ajfa-7033	334	5	economy	economy	NOUN
ajfa-7033	334	6	,	,	PUNCT
ajfa-7033	334	7	trade	trade	NOUN
ajfa-7033	334	8	and	and	CCONJ
ajfa-7033	334	9	industry	industry	NOUN
ajfa-7033	334	10	,	,	PUNCT
ajfa-7033	334	11	(	(	PUNCT
ajfa-7033	334	12	2007	2007	NUM
ajfa-7033	334	13	)	)	PUNCT
ajfa-7033	334	14	.	.	PUNCT
ajfa-7033	335	1	guide	guide	VERB
ajfa-7033	335	2	for	for	ADP
ajfa-7033	335	3	material	material	NOUN
ajfa-7033	335	4	flow	flow	NOUN
ajfa-7033	335	5	cost	cost	NOUN
ajfa-7033	335	6	accounting	accounting	NOUN
ajfa-7033	335	7	(	(	PUNCT
ajfa-7033	335	8	ver.1	ver.1	NOUN
ajfa-7033	335	9	)	)	PUNCT
ajfa-7033	335	10	.	.	PUNCT
ajfa-7033	336	1	environmental	environmental	ADJ
ajfa-7033	336	2	industries	industry	NOUN
ajfa-7033	336	3	office	office	NOUN
ajfa-7033	336	4	,	,	PUNCT
ajfa-7033	336	5	environmental	environmental	ADJ
ajfa-7033	336	6	policy	policy	NOUN
ajfa-7033	336	7	division	division	NOUN
ajfa-7033	336	8	industrial	industrial	ADJ
ajfa-7033	336	9	science	science	NOUN
ajfa-7033	336	10	and	and	CCONJ
ajfa-7033	336	11	technology	technology	NOUN
ajfa-7033	336	12	policy	policy	NOUN
ajfa-7033	336	13	and	and	CCONJ
ajfa-7033	336	14	environment	environment	PROPN
ajfa-7033	336	15	bureau	bureau	PROPN
ajfa-7033	336	16	,	,	PUNCT
ajfa-7033	336	17	japan	japan	PROPN
ajfa-7033	336	18	.	.	PUNCT
ajfa-7033	337	1	möller	möller	PROPN
ajfa-7033	337	2	,	,	PUNCT
ajfa-7033	337	3	a.	a.	PROPN
ajfa-7033	337	4	&	&	CCONJ
ajfa-7033	337	5	prox	prox	PROPN
ajfa-7033	337	6	,	,	PUNCT
ajfa-7033	337	7	m.	m.	NOUN
ajfa-7033	337	8	(	(	PUNCT
ajfa-7033	337	9	2008	2008	NUM
ajfa-7033	337	10	)	)	PUNCT
ajfa-7033	337	11	.	.	PUNCT
ajfa-7033	338	1	from	from	ADP
ajfa-7033	338	2	material	material	NOUN
ajfa-7033	338	3	flow	flow	NOUN
ajfa-7033	338	4	cost	cost	NOUN
ajfa-7033	338	5	accounting	accounting	NOUN
ajfa-7033	338	6	to	to	ADP
ajfa-7033	338	7	mfa	mfa	PROPN
ajfa-7033	338	8	and	and	CCONJ
ajfa-7033	338	9	lca	lca	PROPN
ajfa-7033	338	10	,	,	PUNCT
ajfa-7033	338	11	proceedings	proceeding	NOUN
ajfa-7033	338	12	of	of	ADP
ajfa-7033	338	13	the	the	DET
ajfa-7033	338	14	8th	8th	ADJ
ajfa-7033	338	15	international	international	ADJ
ajfa-7033	338	16	conference	conference	NOUN
ajfa-7033	338	17	on	on	ADP
ajfa-7033	338	18	ecobalance	ecobalance	NOUN
ajfa-7033	338	19	,	,	PUNCT
ajfa-7033	338	20	tokyo	tokyo	PROPN
ajfa-7033	338	21	.	.	PUNCT
ajfa-7033	339	1	nakajima	nakajima	PROPN
ajfa-7033	339	2	,	,	PUNCT
ajfa-7033	339	3	m.	m.	NOUN
ajfa-7033	339	4	(	(	PUNCT
ajfa-7033	339	5	2004	2004	NUM
ajfa-7033	339	6	)	)	PUNCT
ajfa-7033	339	7	.	.	PUNCT
ajfa-7033	340	1	on	on	ADP
ajfa-7033	340	2	the	the	DET
ajfa-7033	340	3	differences	difference	NOUN
ajfa-7033	340	4	between	between	ADP
ajfa-7033	340	5	material	material	NOUN
ajfa-7033	340	6	flow	flow	NOUN
ajfa-7033	340	7	cost	cost	NOUN
ajfa-7033	340	8	accounting	accounting	NOUN
ajfa-7033	340	9	and	and	CCONJ
ajfa-7033	340	10	traditional	traditional	ADJ
ajfa-7033	340	11	cost	cost	NOUN
ajfa-7033	340	12	accounting	accounting	NOUN
ajfa-7033	340	13	.	.	PUNCT
ajfa-7033	341	1	kansai	kansai	PROPN
ajfa-7033	341	2	university	university	PROPN
ajfa-7033	341	3	review	review	NOUN
ajfa-7033	341	4	of	of	ADP
ajfa-7033	341	5	business	business	NOUN
ajfa-7033	341	6	and	and	CCONJ
ajfa-7033	341	7	commerce	commerce	PROPN
ajfa-7033	341	8	,	,	PUNCT
ajfa-7033	341	9	6	6	NUM
ajfa-7033	341	10	,	,	PUNCT
ajfa-7033	341	11	1	1	NUM
ajfa-7033	341	12	-	-	SYM
ajfa-7033	341	13	20	20	NUM
ajfa-7033	341	14	.	.	PUNCT
ajfa-7033	342	1	nakajima	nakajima	PROPN
ajfa-7033	342	2	,	,	PUNCT
ajfa-7033	342	3	m.	m.	NOUN
ajfa-7033	342	4	(	(	PUNCT
ajfa-7033	342	5	2006	2006	NUM
ajfa-7033	342	6	)	)	PUNCT
ajfa-7033	342	7	.	.	PUNCT
ajfa-7033	343	1	the	the	DET
ajfa-7033	343	2	new	new	ADJ
ajfa-7033	343	3	management	management	NOUN
ajfa-7033	343	4	accounting	accounting	NOUN
ajfa-7033	343	5	field	field	NOUN
ajfa-7033	343	6	established	establish	VERB
ajfa-7033	343	7	by	by	ADP
ajfa-7033	343	8	material	material	NOUN
ajfa-7033	343	9	flow	flow	NOUN
ajfa-7033	343	10	cost	cost	NOUN
ajfa-7033	343	11	accounting	accounting	NOUN
ajfa-7033	343	12	(	(	PUNCT
ajfa-7033	343	13	mfca	mfca	NOUN
ajfa-7033	343	14	)	)	PUNCT
ajfa-7033	343	15	.	.	PUNCT
ajfa-7033	344	1	kansai	kansai	PROPN
ajfa-7033	344	2	university	university	PROPN
ajfa-7033	344	3	review	review	NOUN
ajfa-7033	344	4	of	of	ADP
ajfa-7033	344	5	business	business	NOUN
ajfa-7033	344	6	and	and	CCONJ
ajfa-7033	344	7	commerce	commerce	NOUN
ajfa-7033	344	8	,	,	PUNCT
ajfa-7033	344	9	8	8	NUM
ajfa-7033	344	10	,	,	PUNCT
ajfa-7033	344	11	1	1	NUM
ajfa-7033	344	12	-	-	SYM
ajfa-7033	344	13	22	22	NUM
ajfa-7033	344	14	.	.	PUNCT
ajfa-7033	345	1	nakajima	nakajima	PROPN
ajfa-7033	345	2	,	,	PUNCT
ajfa-7033	345	3	m.	m.	NOUN
ajfa-7033	345	4	(	(	PUNCT
ajfa-7033	345	5	2009	2009	NUM
ajfa-7033	345	6	)	)	PUNCT
ajfa-7033	345	7	.	.	PUNCT
ajfa-7033	346	1	evolution	evolution	NOUN
ajfa-7033	346	2	of	of	ADP
ajfa-7033	346	3	material	material	NOUN
ajfa-7033	346	4	flow	flow	NOUN
ajfa-7033	346	5	cost	cost	NOUN
ajfa-7033	346	6	accounting	accounting	NOUN
ajfa-7033	346	7	(	(	PUNCT
ajfa-7033	346	8	mfca	mfca	NOUN
ajfa-7033	346	9	):	):	PUNCT
ajfa-7033	346	10	characteristics	characteristic	NOUN
ajfa-7033	346	11	on	on	ADP
ajfa-7033	346	12	development	development	NOUN
ajfa-7033	346	13	of	of	ADP
ajfa-7033	346	14	mfca	mfca	NOUN
ajfa-7033	346	15	companies	company	NOUN
ajfa-7033	346	16	and	and	CCONJ
ajfa-7033	346	17	significance	significance	NOUN
ajfa-7033	346	18	of	of	ADP
ajfa-7033	346	19	relevance	relevance	NOUN
ajfa-7033	346	20	of	of	ADP
ajfa-7033	346	21	mfca	mfca	NOUN
ajfa-7033	346	22	.	.	PUNCT
ajfa-7033	347	1	kansai	kansai	PROPN
ajfa-7033	347	2	university	university	PROPN
ajfa-7033	347	3	review	review	NOUN
ajfa-7033	347	4	of	of	ADP
ajfa-7033	347	5	business	business	NOUN
ajfa-7033	347	6	and	and	CCONJ
ajfa-7033	347	7	commerce	commerce	NOUN
ajfa-7033	347	8	,	,	PUNCT
ajfa-7033	347	9	11	11	NUM
ajfa-7033	347	10	,	,	PUNCT
ajfa-7033	347	11	27	27	NUM
ajfa-7033	347	12	-	-	SYM
ajfa-7033	347	13	4.6	4.6	NUM
ajfa-7033	347	14	onishi	onishi	NOUN
ajfa-7033	347	15	,	,	PUNCT
ajfa-7033	347	16	y.	y.	PROPN
ajfa-7033	347	17	,	,	PUNCT
ajfa-7033	347	18	kokubu	kokubu	NOUN
ajfa-7033	347	19	,	,	PUNCT
ajfa-7033	347	20	k.	k.	PROPN
ajfa-7033	347	21	&	&	CCONJ
ajfa-7033	347	22	nakajima	nakajima	PROPN
ajfa-7033	347	23	,	,	PUNCT
ajfa-7033	347	24	m.	m.	NOUN
ajfa-7033	347	25	(	(	PUNCT
ajfa-7033	347	26	2009	2009	NUM
ajfa-7033	347	27	)	)	PUNCT
ajfa-7033	347	28	.	.	PUNCT
ajfa-7033	348	1	implementing	implement	VERB
ajfa-7033	348	2	material	material	NOUN
ajfa-7033	348	3	flow	flow	NOUN
ajfa-7033	348	4	cost	cost	NOUN
ajfa-7033	348	5	accounting	accounting	NOUN
ajfa-7033	348	6	in	in	ADP
ajfa-7033	348	7	a	a	DET
ajfa-7033	348	8	pharmaceutical	pharmaceutical	ADJ
ajfa-7033	348	9	company	company	NOUN
ajfa-7033	348	10	.	.	PUNCT
ajfa-7033	349	1	in	in	ADP
ajfa-7033	349	2	:	:	PUNCT
ajfa-7033	349	3	schaltegger	schaltegger	NOUN
ajfa-7033	349	4	,	,	PUNCT
ajfa-7033	349	5	s.	s.	PROPN
ajfa-7033	349	6	,	,	PUNCT
ajfa-7033	349	7	bennett	bennett	PROPN
ajfa-7033	349	8	,	,	PUNCT
ajfa-7033	349	9	m.	m.	NOUN
ajfa-7033	349	10	,	,	PUNCT
ajfa-7033	349	11	burritt	burritt	VERB
ajfa-7033	349	12	,	,	PUNCT
ajfa-7033	349	13	r.l	r.l	PROPN
ajfa-7033	349	14	.	.	PROPN
ajfa-7033	349	15	,	,	PUNCT
ajfa-7033	349	16	jasch	jasch	PROPN
ajfa-7033	349	17	,	,	PUNCT
ajfa-7033	349	18	c.	c.	PROPN
ajfa-7033	349	19	(	(	PUNCT
ajfa-7033	349	20	eds	eds	PROPN
ajfa-7033	349	21	.	.	PUNCT
ajfa-7033	349	22	)	)	PUNCT
ajfa-7033	349	23	,	,	PUNCT
ajfa-7033	349	24	environmental	environmental	ADJ
ajfa-7033	349	25	management	management	NOUN
ajfa-7033	349	26	accounting	account	VERB
ajfa-7033	349	27	for	for	ADP
ajfa-7033	349	28	cleaner	clean	ADJ
ajfa-7033	349	29	production	production	NOUN
ajfa-7033	349	30	.	.	PUNCT
ajfa-7033	350	1	springer	springer	PROPN
ajfa-7033	350	2	,	,	PUNCT
ajfa-7033	350	3	netherlands	netherlands	PROPN
ajfa-7033	350	4	,	,	PUNCT
ajfa-7033	350	5	pp.395	pp.395	PROPN
ajfa-7033	350	6	-	-	PUNCT
ajfa-7033	350	7	409	409	NUM
ajfa-7033	350	8	.	.	PUNCT
ajfa-7033	351	1	serdar	serdar	PROPN
ajfa-7033	351	2	ulubeyli	ulubeyli	PROPN
ajfa-7033	351	3	,	,	PUNCT
ajfa-7033	351	4	(	(	PUNCT
ajfa-7033	351	5	2013	2013	NUM
ajfa-7033	351	6	)	)	PUNCT
ajfa-7033	351	7	.	.	PUNCT
ajfa-7033	352	1	drivers	driver	NOUN
ajfa-7033	352	2	of	of	ADP
ajfa-7033	352	3	environmental	environmental	ADJ
ajfa-7033	352	4	performance	performance	NOUN
ajfa-7033	352	5	of	of	ADP
ajfa-7033	352	6	cement	cement	NOUN
ajfa-7033	352	7	plants	plant	NOUN
ajfa-7033	352	8	.	.	PUNCT
ajfa-7033	353	1	industrial	industrial	ADJ
ajfa-7033	353	2	management	management	PROPN
ajfa-7033	353	3	&	&	CCONJ
ajfa-7033	353	4	data	datum	NOUN
ajfa-7033	353	5	systems	system	NOUN
ajfa-7033	353	6	,	,	PUNCT
ajfa-7033	353	7	113(8	113(8	NUM
ajfa-7033	353	8	)	)	PUNCT
ajfa-7033	353	9	,	,	PUNCT
ajfa-7033	353	10	1222	1222	NUM
ajfa-7033	353	11	-	-	SYM
ajfa-7033	353	12	1244	1244	NUM
ajfa-7033	353	13	.	.	PUNCT
ajfa-7033	354	1	http://dx.doi.org/10.1108/imds-01-2013-0007	http://dx.doi.org/10.1108/imds-01-2013-0007	PROPN
ajfa-7033	354	2	stacks	stack	NOUN
ajfa-7033	354	3	,	,	PUNCT
ajfa-7033	354	4	d.w	d.w	PROPN
ajfa-7033	354	5	.	.	PUNCT
ajfa-7033	354	6	(	(	PUNCT
ajfa-7033	354	7	2010	2010	NUM
ajfa-7033	354	8	)	)	PUNCT
ajfa-7033	354	9	,	,	PUNCT
ajfa-7033	354	10	primer	primer	NOUN
ajfa-7033	354	11	of	of	ADP
ajfa-7033	354	12	public	public	ADJ
ajfa-7033	354	13	relations	relation	NOUN
ajfa-7033	354	14	research	research	NOUN
ajfa-7033	354	15	,	,	PUNCT
ajfa-7033	354	16	second	second	ADJ
ajfa-7033	354	17	ed	ed	NOUN
ajfa-7033	354	18	.	.	PUNCT
ajfa-7033	355	1	the	the	DET
ajfa-7033	355	2	guilford	guilford	PROPN
ajfa-7033	355	3	press	press	PROPN
ajfa-7033	355	4	,	,	PUNCT
ajfa-7033	355	5	new	new	PROPN
ajfa-7033	355	6	york	york	PROPN
ajfa-7033	355	7	.	.	PUNCT
ajfa-7033	356	1	sulong	sulong	PROPN
ajfa-7033	356	2	,	,	PUNCT
ajfa-7033	356	3	f.	f.	PROPN
ajfa-7033	356	4	,	,	PUNCT
ajfa-7033	356	5	sulaiman	sulaiman	PROPN
ajfa-7033	356	6	,	,	PUNCT
ajfa-7033	356	7	m.	m.	NOUN
ajfa-7033	356	8	,	,	PUNCT
ajfa-7033	356	9	&	&	CCONJ
ajfa-7033	356	10	norhayati	norhayati	PROPN
ajfa-7033	356	11	,	,	PUNCT
ajfa-7033	356	12	m.	m.	NOUN
ajfa-7033	356	13	a.	a.	NOUN
ajfa-7033	356	14	(	(	PUNCT
ajfa-7033	356	15	2014	2014	NUM
ajfa-7033	356	16	)	)	PUNCT
ajfa-7033	356	17	.	.	PUNCT
ajfa-7033	357	1	material	material	NOUN
ajfa-7033	357	2	flow	flow	NOUN
ajfa-7033	357	3	cost	cost	NOUN
ajfa-7033	357	4	accounting	accounting	NOUN
ajfa-7033	357	5	(	(	PUNCT
ajfa-7033	357	6	mfca	mfca	NOUN
ajfa-7033	357	7	)	)	PUNCT
ajfa-7033	357	8	enablers	enabler	NOUN
ajfa-7033	357	9	and	and	CCONJ
ajfa-7033	357	10	barriers	barrier	NOUN
ajfa-7033	357	11	:	:	PUNCT
ajfa-7033	357	12	the	the	DET
ajfa-7033	357	13	case	case	NOUN
ajfa-7033	357	14	of	of	ADP
ajfa-7033	357	15	a	a	DET
ajfa-7033	357	16	malaysian	malaysian	ADJ
ajfa-7033	357	17	small	small	ADJ
ajfa-7033	357	18	and	and	CCONJ
ajfa-7033	357	19	medium	medium	ADJ
ajfa-7033	357	20	-	-	PUNCT
ajfa-7033	357	21	sized	sized	ADJ
ajfa-7033	357	22	enterprise	enterprise	NOUN
ajfa-7033	357	23	(	(	PUNCT
ajfa-7033	357	24	sme	sme	NOUN
ajfa-7033	357	25	)	)	PUNCT
ajfa-7033	357	26	.	.	PUNCT
ajfa-7033	358	1	journal	journal	PROPN
ajfa-7033	358	2	of	of	ADP
ajfa-7033	358	3	cleaner	clean	ADJ
ajfa-7033	358	4	production	production	NOUN
ajfa-7033	358	5	,	,	PUNCT
ajfa-7033	358	6	http://dx.doi.org/10.1016/j.jclepro.2014.08.038	http://dx.doi.org/10.1016/j.jclepro.2014.08.038	PROPN