id	sid	tid	token	lemma	pos
ajis02-84	1	1	microsoft	microsoft	PROPN
ajis02-84	1	2	word	word	PROPN
ajis02-84	1	3	ajisfinal	ajisfinal	ADJ
ajis02-84	1	4	12	12	NUM
ajis02-84	1	5	2	2	NUM
ajis02-84	1	6	marina.doc	marina.doc	PROPN
ajis02-84	1	7	ajis	ajis	AUX
ajis02-84	1	8	volume	volume	VERB
ajis02-84	1	9	12	12	NUM
ajis02-84	1	10	no	no	NOUN
ajis02-84	1	11	.	.	NOUN
ajis02-84	1	12	2	2	NUM
ajis02-84	1	13	may	may	AUX
ajis02-84	1	14	2005	2005	NUM
ajis02-84	1	15	50	50	NUM
ajis02-84	1	16	the	the	DET
ajis02-84	1	17	effect	effect	NOUN
ajis02-84	1	18	of	of	ADP
ajis02-84	1	19	gst	gst	PROPN
ajis02-84	1	20	on	on	ADP
ajis02-84	1	21	farm	farm	NOUN
ajis02-84	1	22	management	management	NOUN
ajis02-84	1	23	information	information	NOUN
ajis02-84	1	24	systems	system	NOUN
ajis02-84	1	25	and	and	CCONJ
ajis02-84	1	26	business	business	NOUN
ajis02-84	1	27	management	management	NOUN
ajis02-84	1	28	skills	skill	NOUN
ajis02-84	1	29	name(s	name(s	NUM
ajis02-84	1	30	):	):	PUNCT
ajis02-84	1	31	dr	dr	PROPN
ajis02-84	1	32	tony	tony	PROPN
ajis02-84	1	33	lewis	lewis	PROPN
ajis02-84	1	34	&	&	CCONJ
ajis02-84	1	35	dr	dr	PROPN
ajis02-84	1	36	christopher	christopher	PROPN
ajis02-84	1	37	bell	bell	PROPN
ajis02-84	1	38	affiliation(s	affiliation(s	PROPN
ajis02-84	1	39	)	)	PUNCT
ajis02-84	1	40	address(es	address(es	NOUN
ajis02-84	1	41	):	):	PUNCT
ajis02-84	1	42	school	school	NOUN
ajis02-84	1	43	of	of	ADP
ajis02-84	1	44	business	business	NOUN
ajis02-84	1	45	systems	system	NOUN
ajis02-84	1	46	,	,	PUNCT
ajis02-84	1	47	po	po	PROPN
ajis02-84	1	48	box	box	PROPN
ajis02-84	1	49	63b	63b	PROPN
ajis02-84	1	50	,	,	PUNCT
ajis02-84	1	51	monash	monash	PROPN
ajis02-84	1	52	university	university	PROPN
ajis02-84	1	53	,	,	PUNCT
ajis02-84	1	54	clayton	clayton	PROPN
ajis02-84	1	55	vic	vic	PROPN
ajis02-84	1	56	3800	3800	NUM
ajis02-84	1	57	telephone	telephone	NOUN
ajis02-84	1	58	:	:	PUNCT
ajis02-84	1	59	(	(	PUNCT
ajis02-84	1	60	03	03	NUM
ajis02-84	1	61	)	)	PUNCT
ajis02-84	1	62	9905	9905	NUM
ajis02-84	1	63	9692	9692	NUM
ajis02-84	1	64	facsimile	facsimile	NOUN
ajis02-84	1	65	:	:	PUNCT
ajis02-84	1	66	(	(	PUNCT
ajis02-84	1	67	03	03	NUM
ajis02-84	1	68	)	)	PUNCT
ajis02-84	1	69	9905	9905	NUM
ajis02-84	1	70	5159	5159	NUM
ajis02-84	1	71	email	email	NOUN
ajis02-84	1	72	:	:	PUNCT
ajis02-84	1	73	tony.lewis@infotech.monash.edu.au	tony.lewis@infotech.monash.edu.au	PROPN
ajis02-84	1	74	abstract	abstract	NOUN
ajis02-84	1	75	in	in	ADP
ajis02-84	1	76	1989	1989	NUM
ajis02-84	1	77	new	new	PROPN
ajis02-84	1	78	zealand	zealand	PROPN
ajis02-84	1	79	farmers	farmer	NOUN
ajis02-84	1	80	were	be	AUX
ajis02-84	1	81	confronted	confront	VERB
ajis02-84	1	82	by	by	ADP
ajis02-84	1	83	the	the	DET
ajis02-84	1	84	introduction	introduction	NOUN
ajis02-84	1	85	of	of	ADP
ajis02-84	1	86	a	a	DET
ajis02-84	1	87	gst	gst	NOUN
ajis02-84	1	88	.	.	PUNCT
ajis02-84	2	1	despite	despite	SCONJ
ajis02-84	2	2	the	the	DET
ajis02-84	2	3	short	short	ADJ
ajis02-84	2	4	to	to	PART
ajis02-84	2	5	medium	medium	ADJ
ajis02-84	2	6	term	term	NOUN
ajis02-84	2	7	difficulties	difficulty	NOUN
ajis02-84	2	8	,	,	PUNCT
ajis02-84	2	9	many	many	ADJ
ajis02-84	2	10	farmers	farmer	NOUN
ajis02-84	2	11	have	have	AUX
ajis02-84	2	12	benefited	benefit	VERB
ajis02-84	2	13	from	from	ADP
ajis02-84	2	14	the	the	DET
ajis02-84	2	15	experience	experience	NOUN
ajis02-84	2	16	.	.	PUNCT
ajis02-84	3	1	the	the	DET
ajis02-84	3	2	introduction	introduction	NOUN
ajis02-84	3	3	of	of	ADP
ajis02-84	3	4	the	the	DET
ajis02-84	3	5	gst	gst	NOUN
ajis02-84	3	6	forced	force	VERB
ajis02-84	3	7	many	many	ADJ
ajis02-84	3	8	new	new	ADJ
ajis02-84	3	9	zealand	zealand	PROPN
ajis02-84	3	10	farmers	farmer	NOUN
ajis02-84	3	11	to	to	PART
ajis02-84	3	12	improve	improve	VERB
ajis02-84	3	13	their	their	PRON
ajis02-84	3	14	record	record	NOUN
ajis02-84	3	15	systems	system	NOUN
ajis02-84	3	16	as	as	SCONJ
ajis02-84	3	17	they	they	PRON
ajis02-84	3	18	were	be	AUX
ajis02-84	3	19	required	require	VERB
ajis02-84	3	20	to	to	PART
ajis02-84	3	21	submit	submit	VERB
ajis02-84	3	22	more	more	ADV
ajis02-84	3	23	extensive	extensive	ADJ
ajis02-84	3	24	and	and	CCONJ
ajis02-84	3	25	accurate	accurate	ADJ
ajis02-84	3	26	information	information	NOUN
ajis02-84	3	27	to	to	PART
ajis02-84	3	28	comply	comply	VERB
ajis02-84	3	29	with	with	ADP
ajis02-84	3	30	their	their	PRON
ajis02-84	3	31	new	new	ADJ
ajis02-84	3	32	gst	gst	NOUN
ajis02-84	3	33	requirements	requirement	NOUN
ajis02-84	3	34	.	.	PUNCT
ajis02-84	4	1	this	this	DET
ajis02-84	4	2	increase	increase	NOUN
ajis02-84	4	3	in	in	ADP
ajis02-84	4	4	sophistication	sophistication	NOUN
ajis02-84	4	5	of	of	ADP
ajis02-84	4	6	their	their	PRON
ajis02-84	4	7	record	record	NOUN
ajis02-84	4	8	systems	system	NOUN
ajis02-84	4	9	also	also	ADV
ajis02-84	4	10	meant	mean	VERB
ajis02-84	4	11	that	that	SCONJ
ajis02-84	4	12	farmers	farmer	NOUN
ajis02-84	4	13	had	have	VERB
ajis02-84	4	14	a	a	DET
ajis02-84	4	15	larger	large	ADJ
ajis02-84	4	16	store	store	NOUN
ajis02-84	4	17	of	of	ADP
ajis02-84	4	18	more	more	ADV
ajis02-84	4	19	accurate	accurate	ADJ
ajis02-84	4	20	information	information	NOUN
ajis02-84	4	21	available	available	ADJ
ajis02-84	4	22	to	to	PART
ajis02-84	4	23	support	support	VERB
ajis02-84	4	24	their	their	PRON
ajis02-84	4	25	farm	farm	NOUN
ajis02-84	4	26	business	business	NOUN
ajis02-84	4	27	management	management	NOUN
ajis02-84	4	28	decision	decision	NOUN
ajis02-84	4	29	-	-	PUNCT
ajis02-84	4	30	making	making	NOUN
ajis02-84	4	31	.	.	PUNCT
ajis02-84	5	1	it	it	PRON
ajis02-84	5	2	is	be	AUX
ajis02-84	5	3	expected	expect	VERB
ajis02-84	5	4	that	that	SCONJ
ajis02-84	5	5	the	the	DET
ajis02-84	5	6	introduction	introduction	NOUN
ajis02-84	5	7	of	of	ADP
ajis02-84	5	8	gst	gst	NOUN
ajis02-84	5	9	and	and	CCONJ
ajis02-84	5	10	payg	payg	NOUN
ajis02-84	5	11	reporting	reporting	NOUN
ajis02-84	5	12	requirements	requirement	NOUN
ajis02-84	5	13	in	in	ADP
ajis02-84	5	14	australia	australia	PROPN
ajis02-84	5	15	is	be	AUX
ajis02-84	5	16	also	also	ADV
ajis02-84	5	17	acting	act	VERB
ajis02-84	5	18	as	as	ADP
ajis02-84	5	19	a	a	DET
ajis02-84	5	20	catalyst	catalyst	NOUN
ajis02-84	5	21	in	in	ADP
ajis02-84	5	22	the	the	DET
ajis02-84	5	23	evolution	evolution	NOUN
ajis02-84	5	24	of	of	ADP
ajis02-84	5	25	dairy	dairy	NOUN
ajis02-84	5	26	farm	farm	NOUN
ajis02-84	5	27	record	record	NOUN
ajis02-84	5	28	systems	system	NOUN
ajis02-84	5	29	and	and	CCONJ
ajis02-84	5	30	increase	increase	VERB
ajis02-84	5	31	in	in	ADP
ajis02-84	5	32	dairy	dairy	NOUN
ajis02-84	5	33	farmer	farmer	NOUN
ajis02-84	5	34	’s	’s	PART
ajis02-84	5	35	store	store	NOUN
ajis02-84	5	36	of	of	ADP
ajis02-84	5	37	business	business	NOUN
ajis02-84	5	38	management	management	NOUN
ajis02-84	5	39	skills	skill	NOUN
ajis02-84	5	40	.	.	PUNCT
ajis02-84	6	1	this	this	DET
ajis02-84	6	2	paper	paper	NOUN
ajis02-84	6	3	reports	report	VERB
ajis02-84	6	4	the	the	DET
ajis02-84	6	5	results	result	NOUN
ajis02-84	6	6	of	of	ADP
ajis02-84	6	7	a	a	DET
ajis02-84	6	8	survey	survey	NOUN
ajis02-84	6	9	that	that	PRON
ajis02-84	6	10	describes	describe	VERB
ajis02-84	6	11	the	the	DET
ajis02-84	6	12	characteristics	characteristic	NOUN
ajis02-84	6	13	of	of	ADP
ajis02-84	6	14	dairy	dairy	NOUN
ajis02-84	6	15	farm	farm	NOUN
ajis02-84	6	16	management	management	NOUN
ajis02-84	6	17	information	information	NOUN
ajis02-84	6	18	systems	system	NOUN
ajis02-84	6	19	and	and	CCONJ
ajis02-84	6	20	indicates	indicate	VERB
ajis02-84	6	21	the	the	DET
ajis02-84	6	22	business	business	NOUN
ajis02-84	6	23	management	management	NOUN
ajis02-84	6	24	skills	skill	NOUN
ajis02-84	6	25	that	that	SCONJ
ajis02-84	6	26	dairy	dairy	NOUN
ajis02-84	6	27	farmers	farmer	NOUN
ajis02-84	6	28	perceive	perceive	NOUN
ajis02-84	6	29	they	they	PRON
ajis02-84	6	30	need	need	VERB
ajis02-84	6	31	to	to	PART
ajis02-84	6	32	acquire	acquire	VERB
ajis02-84	6	33	in	in	ADP
ajis02-84	6	34	the	the	DET
ajis02-84	6	35	short	short	ADJ
ajis02-84	6	36	term	term	NOUN
ajis02-84	6	37	in	in	ADP
ajis02-84	6	38	order	order	NOUN
ajis02-84	6	39	to	to	PART
ajis02-84	6	40	improve	improve	VERB
ajis02-84	6	41	their	their	PRON
ajis02-84	6	42	farm	farm	NOUN
ajis02-84	6	43	management	management	NOUN
ajis02-84	6	44	information	information	NOUN
ajis02-84	6	45	systems	system	NOUN
ajis02-84	6	46	and	and	CCONJ
ajis02-84	6	47	comply	comply	VERB
ajis02-84	6	48	with	with	ADP
ajis02-84	6	49	their	their	PRON
ajis02-84	6	50	gst	gst	NOUN
ajis02-84	6	51	requirements	requirement	NOUN
ajis02-84	6	52	.	.	PUNCT
ajis02-84	7	1	overall	overall	ADV
ajis02-84	7	2	,	,	PUNCT
ajis02-84	7	3	the	the	DET
ajis02-84	7	4	importance	importance	NOUN
ajis02-84	7	5	of	of	ADP
ajis02-84	7	6	bookkeeping/	bookkeeping/	NUM
ajis02-84	7	7	accounting	accounting	NOUN
ajis02-84	7	8	skills	skill	NOUN
ajis02-84	7	9	is	be	AUX
ajis02-84	7	10	strongly	strongly	ADV
ajis02-84	7	11	related	relate	VERB
ajis02-84	7	12	to	to	ADP
ajis02-84	7	13	bas	bas	PROPN
ajis02-84	7	14	.	.	PUNCT
ajis02-84	8	1	however	however	ADV
ajis02-84	8	2	,	,	PUNCT
ajis02-84	8	3	the	the	DET
ajis02-84	8	4	results	result	NOUN
ajis02-84	8	5	also	also	ADV
ajis02-84	8	6	show	show	VERB
ajis02-84	8	7	that	that	SCONJ
ajis02-84	8	8	as	as	ADP
ajis02-84	8	9	the	the	DET
ajis02-84	8	10	level	level	NOUN
ajis02-84	8	11	of	of	ADP
ajis02-84	8	12	sophistication	sophistication	NOUN
ajis02-84	8	13	of	of	ADP
ajis02-84	8	14	dairy	dairy	NOUN
ajis02-84	8	15	farm	farm	NOUN
ajis02-84	8	16	record	record	NOUN
ajis02-84	8	17	systems	system	NOUN
ajis02-84	8	18	grows	grow	VERB
ajis02-84	8	19	the	the	DET
ajis02-84	8	20	demand	demand	NOUN
ajis02-84	8	21	for	for	ADP
ajis02-84	8	22	business	business	NOUN
ajis02-84	8	23	skills	skill	NOUN
ajis02-84	8	24	shifts	shift	NOUN
ajis02-84	8	25	from	from	ADP
ajis02-84	8	26	accounting/	accounting/	NUM
ajis02-84	8	27	bookkeeping	bookkeeping	NOUN
ajis02-84	8	28	skills	skill	NOUN
ajis02-84	8	29	to	to	ADP
ajis02-84	8	30	computer	computer	NOUN
ajis02-84	8	31	and	and	CCONJ
ajis02-84	8	32	analytical	analytical	ADJ
ajis02-84	8	33	skills	skill	NOUN
ajis02-84	8	34	.	.	PUNCT
ajis02-84	9	1	keywords	keyword	NOUN
ajis02-84	9	2	:	:	PUNCT
ajis02-84	9	3	information	information	NOUN
ajis02-84	9	4	systems	system	NOUN
ajis02-84	9	5	,	,	PUNCT
ajis02-84	9	6	gst	gst	PROPN
ajis02-84	9	7	,	,	PUNCT
ajis02-84	9	8	business	business	NOUN
ajis02-84	9	9	management	management	NOUN
ajis02-84	9	10	skills	skill	NOUN
ajis02-84	9	11	.	.	PUNCT
ajis02-84	10	1	introduction	introduction	NOUN
ajis02-84	10	2	tax	tax	NOUN
ajis02-84	10	3	reform	reform	NOUN
ajis02-84	10	4	,	,	PUNCT
ajis02-84	10	5	culminating	culminate	VERB
ajis02-84	10	6	with	with	ADP
ajis02-84	10	7	the	the	DET
ajis02-84	10	8	introduction	introduction	NOUN
ajis02-84	10	9	of	of	ADP
ajis02-84	10	10	goods	good	NOUN
ajis02-84	10	11	and	and	CCONJ
ajis02-84	10	12	services	service	NOUN
ajis02-84	10	13	tax	tax	NOUN
ajis02-84	10	14	(	(	PUNCT
ajis02-84	10	15	gst	gst	NOUN
ajis02-84	10	16	)	)	PUNCT
ajis02-84	10	17	,	,	PUNCT
ajis02-84	10	18	pay	pay	VERB
ajis02-84	10	19	as	as	SCONJ
ajis02-84	10	20	you	you	PRON
ajis02-84	10	21	go	go	VERB
ajis02-84	10	22	(	(	PUNCT
ajis02-84	10	23	payg	payg	NOUN
ajis02-84	10	24	)	)	PUNCT
ajis02-84	10	25	and	and	CCONJ
ajis02-84	10	26	other	other	ADJ
ajis02-84	10	27	new	new	ADJ
ajis02-84	10	28	compliance	compliance	NOUN
ajis02-84	10	29	requirements	requirement	NOUN
ajis02-84	10	30	from	from	ADP
ajis02-84	10	31	the	the	DET
ajis02-84	10	32	1	1	NUM
ajis02-84	10	33	st	st	PROPN
ajis02-84	10	34	july	july	PROPN
ajis02-84	10	35	2000	2000	NUM
ajis02-84	10	36	has	have	AUX
ajis02-84	10	37	forced	force	VERB
ajis02-84	10	38	many	many	ADJ
ajis02-84	10	39	dairy	dairy	NOUN
ajis02-84	10	40	farmers	farmer	NOUN
ajis02-84	10	41	to	to	PART
ajis02-84	10	42	critically	critically	ADV
ajis02-84	10	43	review	review	VERB
ajis02-84	10	44	their	their	PRON
ajis02-84	10	45	farm	farm	NOUN
ajis02-84	10	46	record	record	NOUN
ajis02-84	10	47	systems	system	NOUN
ajis02-84	10	48	and	and	CCONJ
ajis02-84	10	49	their	their	PRON
ajis02-84	10	50	own	own	ADJ
ajis02-84	10	51	store	store	NOUN
ajis02-84	10	52	of	of	ADP
ajis02-84	10	53	business	business	NOUN
ajis02-84	10	54	management	management	NOUN
ajis02-84	10	55	skills	skill	NOUN
ajis02-84	10	56	.	.	PUNCT
ajis02-84	11	1	in	in	ADP
ajis02-84	11	2	1989	1989	NUM
ajis02-84	11	3	new	new	PROPN
ajis02-84	11	4	zealand	zealand	PROPN
ajis02-84	11	5	farmers	farmer	NOUN
ajis02-84	11	6	were	be	AUX
ajis02-84	11	7	confronted	confront	VERB
ajis02-84	11	8	by	by	ADP
ajis02-84	11	9	new	new	ADJ
ajis02-84	11	10	reporting	reporting	NOUN
ajis02-84	11	11	requirements	requirement	NOUN
ajis02-84	11	12	bought	buy	VERB
ajis02-84	11	13	about	about	ADP
ajis02-84	11	14	by	by	ADP
ajis02-84	11	15	the	the	DET
ajis02-84	11	16	lange	lange	NOUN
ajis02-84	11	17	government	government	NOUN
ajis02-84	11	18	’s	’s	PART
ajis02-84	11	19	introduction	introduction	NOUN
ajis02-84	11	20	of	of	ADP
ajis02-84	11	21	a	a	DET
ajis02-84	11	22	gst	gst	NOUN
ajis02-84	11	23	.	.	PUNCT
ajis02-84	12	1	despite	despite	SCONJ
ajis02-84	12	2	the	the	DET
ajis02-84	12	3	short	short	ADJ
ajis02-84	12	4	to	to	PART
ajis02-84	12	5	medium	medium	ADJ
ajis02-84	12	6	term	term	NOUN
ajis02-84	12	7	difficulties	difficulty	NOUN
ajis02-84	12	8	,	,	PUNCT
ajis02-84	12	9	many	many	ADJ
ajis02-84	12	10	farmers	farmer	NOUN
ajis02-84	12	11	have	have	AUX
ajis02-84	12	12	benefited	benefit	VERB
ajis02-84	12	13	from	from	ADP
ajis02-84	12	14	the	the	DET
ajis02-84	12	15	experience	experience	NOUN
ajis02-84	12	16	.	.	PUNCT
ajis02-84	13	1	the	the	DET
ajis02-84	13	2	general	general	ADJ
ajis02-84	13	3	experience	experience	NOUN
ajis02-84	13	4	of	of	ADP
ajis02-84	13	5	new	new	PROPN
ajis02-84	13	6	zealand	zealand	PROPN
ajis02-84	13	7	farmers	farmer	NOUN
ajis02-84	13	8	with	with	ADP
ajis02-84	13	9	their	their	PRON
ajis02-84	13	10	gst	gst	NOUN
ajis02-84	13	11	was	be	AUX
ajis02-84	13	12	typified	typify	VERB
ajis02-84	13	13	in	in	ADP
ajis02-84	13	14	a	a	DET
ajis02-84	13	15	report	report	NOUN
ajis02-84	13	16	screened	screen	VERB
ajis02-84	13	17	on	on	ADP
ajis02-84	13	18	the	the	DET
ajis02-84	13	19	abc	abc	PROPN
ajis02-84	13	20	’s	’s	PART
ajis02-84	13	21	landline	landline	PROPN
ajis02-84	13	22	program	program	NOUN
ajis02-84	13	23	(	(	PUNCT
ajis02-84	13	24	fullerton	fullerton	PROPN
ajis02-84	13	25	,	,	PUNCT
ajis02-84	13	26	1999	1999	NUM
ajis02-84	13	27	)	)	PUNCT
ajis02-84	13	28	.	.	PUNCT
ajis02-84	14	1	the	the	DET
ajis02-84	14	2	farmer	farmer	NOUN
ajis02-84	14	3	interviewed	interview	VERB
ajis02-84	14	4	stated	state	VERB
ajis02-84	14	5	that	that	SCONJ
ajis02-84	14	6	following	follow	VERB
ajis02-84	14	7	improvements	improvement	NOUN
ajis02-84	14	8	made	make	VERB
ajis02-84	14	9	in	in	ADP
ajis02-84	14	10	his	his	PRON
ajis02-84	14	11	accounting	accounting	NOUN
ajis02-84	14	12	system	system	NOUN
ajis02-84	14	13	to	to	PART
ajis02-84	14	14	comply	comply	VERB
ajis02-84	14	15	with	with	ADP
ajis02-84	14	16	the	the	DET
ajis02-84	14	17	gst	gst	NOUN
ajis02-84	14	18	,	,	PUNCT
ajis02-84	14	19	he	he	PRON
ajis02-84	14	20	received	receive	VERB
ajis02-84	14	21	an	an	DET
ajis02-84	14	22	unexpected	unexpected	ADJ
ajis02-84	14	23	benefit	benefit	NOUN
ajis02-84	14	24	–	–	PUNCT
ajis02-84	14	25	better	well	ADJ
ajis02-84	14	26	quality	quality	NOUN
ajis02-84	14	27	information	information	NOUN
ajis02-84	14	28	.	.	PUNCT
ajis02-84	15	1	this	this	DET
ajis02-84	15	2	farmer	farmer	NOUN
ajis02-84	15	3	now	now	ADV
ajis02-84	15	4	has	have	VERB
ajis02-84	15	5	an	an	DET
ajis02-84	15	6	ongoing	ongoing	ADJ
ajis02-84	15	7	and	and	CCONJ
ajis02-84	15	8	increasing	increase	VERB
ajis02-84	15	9	demand	demand	NOUN
ajis02-84	15	10	for	for	ADP
ajis02-84	15	11	quality	quality	NOUN
ajis02-84	15	12	information	information	NOUN
ajis02-84	15	13	and	and	CCONJ
ajis02-84	15	14	has	have	AUX
ajis02-84	15	15	planned	plan	VERB
ajis02-84	15	16	to	to	PART
ajis02-84	15	17	make	make	VERB
ajis02-84	15	18	ongoing	ongoing	ADJ
ajis02-84	15	19	improvements	improvement	NOUN
ajis02-84	15	20	in	in	ADP
ajis02-84	15	21	his	his	PRON
ajis02-84	15	22	farm	farm	NOUN
ajis02-84	15	23	record	record	NOUN
ajis02-84	15	24	system	system	NOUN
ajis02-84	15	25	in	in	ADP
ajis02-84	15	26	order	order	NOUN
ajis02-84	15	27	to	to	PART
ajis02-84	15	28	provide	provide	VERB
ajis02-84	15	29	it	it	PRON
ajis02-84	15	30	.	.	PUNCT
ajis02-84	16	1	this	this	DET
ajis02-84	16	2	paper	paper	NOUN
ajis02-84	16	3	reports	report	VERB
ajis02-84	16	4	the	the	DET
ajis02-84	16	5	results	result	NOUN
ajis02-84	16	6	of	of	ADP
ajis02-84	16	7	a	a	DET
ajis02-84	16	8	survey	survey	NOUN
ajis02-84	16	9	that	that	PRON
ajis02-84	16	10	describes	describe	VERB
ajis02-84	16	11	the	the	DET
ajis02-84	16	12	characteristics	characteristic	NOUN
ajis02-84	16	13	of	of	ADP
ajis02-84	16	14	dairy	dairy	NOUN
ajis02-84	16	15	farm	farm	NOUN
ajis02-84	16	16	management	management	NOUN
ajis02-84	16	17	information	information	NOUN
ajis02-84	16	18	systems	system	NOUN
ajis02-84	16	19	and	and	CCONJ
ajis02-84	16	20	indicates	indicate	VERB
ajis02-84	16	21	the	the	DET
ajis02-84	16	22	business	business	NOUN
ajis02-84	16	23	management	management	NOUN
ajis02-84	16	24	skills	skill	NOUN
ajis02-84	16	25	that	that	SCONJ
ajis02-84	16	26	dairy	dairy	NOUN
ajis02-84	16	27	farmers	farmer	NOUN
ajis02-84	16	28	perceive	perceive	NOUN
ajis02-84	16	29	they	they	PRON
ajis02-84	16	30	need	need	VERB
ajis02-84	16	31	to	to	PART
ajis02-84	16	32	acquire	acquire	VERB
ajis02-84	16	33	in	in	ADP
ajis02-84	16	34	the	the	DET
ajis02-84	16	35	short	short	ADJ
ajis02-84	16	36	term	term	NOUN
ajis02-84	16	37	.	.	PUNCT
ajis02-84	17	1	ajis	ajis	AUX
ajis02-84	17	2	volume	volume	VERB
ajis02-84	17	3	12	12	NUM
ajis02-84	17	4	no	no	NOUN
ajis02-84	17	5	.	.	NOUN
ajis02-84	17	6	2	2	NUM
ajis02-84	17	7	may	may	PROPN
ajis02-84	17	8	2005	2005	NUM
ajis02-84	17	9	51	51	NUM
ajis02-84	17	10	background	background	NOUN
ajis02-84	17	11	the	the	DET
ajis02-84	17	12	ability	ability	NOUN
ajis02-84	17	13	of	of	ADP
ajis02-84	17	14	a	a	DET
ajis02-84	17	15	farm	farm	NOUN
ajis02-84	17	16	management	management	NOUN
ajis02-84	17	17	information	information	NOUN
ajis02-84	17	18	system	system	NOUN
ajis02-84	17	19	(	(	PUNCT
ajis02-84	17	20	fmis	fmis	ADV
ajis02-84	17	21	)	)	PUNCT
ajis02-84	17	22	to	to	PART
ajis02-84	17	23	provide	provide	VERB
ajis02-84	17	24	quality	quality	NOUN
ajis02-84	17	25	information	information	NOUN
ajis02-84	17	26	is	be	AUX
ajis02-84	17	27	inhibited	inhibit	VERB
ajis02-84	17	28	by	by	ADP
ajis02-84	17	29	the	the	DET
ajis02-84	17	30	inadequacy	inadequacy	NOUN
ajis02-84	17	31	in	in	ADP
ajis02-84	17	32	scope	scope	NOUN
ajis02-84	17	33	and	and	CCONJ
ajis02-84	17	34	structure	structure	NOUN
ajis02-84	17	35	of	of	ADP
ajis02-84	17	36	the	the	DET
ajis02-84	17	37	underlying	underlying	ADJ
ajis02-84	17	38	accounting	accounting	NOUN
ajis02-84	17	39	system	system	NOUN
ajis02-84	17	40	.	.	PUNCT
ajis02-84	18	1	although	although	SCONJ
ajis02-84	18	2	many	many	ADJ
ajis02-84	18	3	farm	farm	NOUN
ajis02-84	18	4	accounting	accounting	NOUN
ajis02-84	18	5	systems	system	NOUN
ajis02-84	18	6	are	be	AUX
ajis02-84	18	7	based	base	VERB
ajis02-84	18	8	on	on	ADP
ajis02-84	18	9	“	"	PUNCT
ajis02-84	18	10	commercial	commercial	ADJ
ajis02-84	18	11	”	"	PUNCT
ajis02-84	18	12	manual	manual	ADJ
ajis02-84	18	13	recording	recording	NOUN
ajis02-84	18	14	systems	system	NOUN
ajis02-84	18	15	or	or	CCONJ
ajis02-84	18	16	computer	computer	NOUN
ajis02-84	18	17	software	software	NOUN
ajis02-84	18	18	cashbook/	cashbook/	NUM
ajis02-84	18	19	accounting	accounting	NOUN
ajis02-84	18	20	packages	package	NOUN
ajis02-84	18	21	,	,	PUNCT
ajis02-84	18	22	they	they	PRON
ajis02-84	18	23	do	do	AUX
ajis02-84	18	24	not	not	PART
ajis02-84	18	25	inherently	inherently	ADV
ajis02-84	18	26	generate	generate	VERB
ajis02-84	18	27	accurate	accurate	ADJ
ajis02-84	18	28	,	,	PUNCT
ajis02-84	18	29	relevant	relevant	ADJ
ajis02-84	18	30	and	and	CCONJ
ajis02-84	18	31	consistent	consistent	ADJ
ajis02-84	18	32	information	information	NOUN
ajis02-84	18	33	.	.	PUNCT
ajis02-84	19	1	initially	initially	ADV
ajis02-84	19	2	,	,	PUNCT
ajis02-84	19	3	a	a	DET
ajis02-84	19	4	farm	farm	NOUN
ajis02-84	19	5	business	business	NOUN
ajis02-84	19	6	manager	manager	NOUN
ajis02-84	19	7	must	must	AUX
ajis02-84	19	8	design	design	VERB
ajis02-84	19	9	a	a	DET
ajis02-84	19	10	“	"	PUNCT
ajis02-84	19	11	chart	chart	NOUN
ajis02-84	19	12	of	of	ADP
ajis02-84	19	13	accounts	account	NOUN
ajis02-84	19	14	”	"	PUNCT
ajis02-84	19	15	that	that	PRON
ajis02-84	19	16	adequately	adequately	ADV
ajis02-84	19	17	reflects	reflect	VERB
ajis02-84	19	18	the	the	DET
ajis02-84	19	19	true	true	ADJ
ajis02-84	19	20	nature	nature	NOUN
ajis02-84	19	21	their	their	PRON
ajis02-84	19	22	own	own	ADJ
ajis02-84	19	23	specific	specific	ADJ
ajis02-84	19	24	farm	farm	NOUN
ajis02-84	19	25	business	business	NOUN
ajis02-84	19	26	.	.	PUNCT
ajis02-84	20	1	they	they	PRON
ajis02-84	20	2	must	must	AUX
ajis02-84	20	3	know	know	VERB
ajis02-84	20	4	how	how	SCONJ
ajis02-84	20	5	to	to	PART
ajis02-84	20	6	properly	properly	ADV
ajis02-84	20	7	identify	identify	VERB
ajis02-84	20	8	,	,	PUNCT
ajis02-84	20	9	classify	classify	VERB
ajis02-84	20	10	and	and	CCONJ
ajis02-84	20	11	record	record	VERB
ajis02-84	20	12	the	the	DET
ajis02-84	20	13	various	various	ADJ
ajis02-84	20	14	types	type	NOUN
ajis02-84	20	15	of	of	ADP
ajis02-84	20	16	transactions	transaction	NOUN
ajis02-84	20	17	related	relate	VERB
ajis02-84	20	18	to	to	ADP
ajis02-84	20	19	their	their	PRON
ajis02-84	20	20	farm	farm	NOUN
ajis02-84	20	21	business	business	NOUN
ajis02-84	20	22	entity	entity	NOUN
ajis02-84	20	23	.	.	PUNCT
ajis02-84	21	1	the	the	DET
ajis02-84	21	2	farm	farm	NOUN
ajis02-84	21	3	business	business	NOUN
ajis02-84	21	4	manager	manager	NOUN
ajis02-84	21	5	must	must	AUX
ajis02-84	21	6	also	also	ADV
ajis02-84	21	7	possess	possess	VERB
ajis02-84	21	8	an	an	DET
ajis02-84	21	9	adequate	adequate	ADJ
ajis02-84	21	10	store	store	NOUN
ajis02-84	21	11	of	of	ADP
ajis02-84	21	12	analytical	analytical	ADJ
ajis02-84	21	13	skills	skill	NOUN
ajis02-84	21	14	in	in	ADP
ajis02-84	21	15	order	order	NOUN
ajis02-84	21	16	to	to	PART
ajis02-84	21	17	maximise	maximise	VERB
ajis02-84	21	18	the	the	DET
ajis02-84	21	19	potential	potential	ADJ
ajis02-84	21	20	value	value	NOUN
ajis02-84	21	21	of	of	ADP
ajis02-84	21	22	information	information	NOUN
ajis02-84	21	23	generated	generate	VERB
ajis02-84	21	24	by	by	ADP
ajis02-84	21	25	the	the	DET
ajis02-84	21	26	farm	farm	NOUN
ajis02-84	21	27	accounting	accounting	NOUN
ajis02-84	21	28	system	system	NOUN
ajis02-84	21	29	.	.	PUNCT
ajis02-84	22	1	a	a	DET
ajis02-84	22	2	farm	farm	NOUN
ajis02-84	22	3	business	business	NOUN
ajis02-84	22	4	manager	manager	NOUN
ajis02-84	22	5	must	must	AUX
ajis02-84	22	6	therefore	therefore	ADV
ajis02-84	22	7	possess	possess	VERB
ajis02-84	22	8	relatively	relatively	ADV
ajis02-84	22	9	high	high	ADJ
ajis02-84	22	10	levels	level	NOUN
ajis02-84	22	11	of	of	ADP
ajis02-84	22	12	business	business	NOUN
ajis02-84	22	13	management	management	NOUN
ajis02-84	22	14	knowledge	knowledge	NOUN
ajis02-84	22	15	and	and	CCONJ
ajis02-84	22	16	skills	skill	NOUN
ajis02-84	22	17	,	,	PUNCT
ajis02-84	22	18	especially	especially	ADV
ajis02-84	22	19	bookkeeping/	bookkeeping/	NUM
ajis02-84	22	20	accounting	accounting	NOUN
ajis02-84	22	21	and	and	CCONJ
ajis02-84	22	22	analytical	analytical	ADJ
ajis02-84	22	23	skills	skill	NOUN
ajis02-84	22	24	,	,	PUNCT
ajis02-84	22	25	in	in	ADP
ajis02-84	22	26	order	order	NOUN
ajis02-84	22	27	for	for	SCONJ
ajis02-84	22	28	their	their	PRON
ajis02-84	22	29	farm	farm	NOUN
ajis02-84	22	30	businesses	business	NOUN
ajis02-84	22	31	to	to	PART
ajis02-84	22	32	realise	realise	VERB
ajis02-84	22	33	the	the	DET
ajis02-84	22	34	maximum	maximum	ADJ
ajis02-84	22	35	benefit	benefit	NOUN
ajis02-84	22	36	offered	offer	VERB
ajis02-84	22	37	by	by	ADP
ajis02-84	22	38	a	a	DET
ajis02-84	22	39	fmis	fmis	NOUN
ajis02-84	22	40	.	.	PUNCT
ajis02-84	23	1	from	from	ADP
ajis02-84	23	2	a	a	DET
ajis02-84	23	3	business	business	NOUN
ajis02-84	23	4	management	management	NOUN
ajis02-84	23	5	perspective	perspective	NOUN
ajis02-84	23	6	,	,	PUNCT
ajis02-84	23	7	farm	farm	NOUN
ajis02-84	23	8	businesses	business	NOUN
ajis02-84	23	9	are	be	AUX
ajis02-84	23	10	quite	quite	ADV
ajis02-84	23	11	similar	similar	ADJ
ajis02-84	23	12	to	to	ADP
ajis02-84	23	13	other	other	ADJ
ajis02-84	23	14	business	business	NOUN
ajis02-84	23	15	types	type	NOUN
ajis02-84	23	16	that	that	PRON
ajis02-84	23	17	have	have	VERB
ajis02-84	23	18	an	an	DET
ajis02-84	23	19	underlying	underlie	VERB
ajis02-84	23	20	family	family	NOUN
ajis02-84	23	21	social	social	ADJ
ajis02-84	23	22	structure	structure	NOUN
ajis02-84	23	23	.	.	PUNCT
ajis02-84	24	1	these	these	DET
ajis02-84	24	2	other	other	ADJ
ajis02-84	24	3	business	business	NOUN
ajis02-84	24	4	types	type	NOUN
ajis02-84	24	5	commonly	commonly	ADV
ajis02-84	24	6	use	use	VERB
ajis02-84	24	7	the	the	DET
ajis02-84	24	8	same	same	ADJ
ajis02-84	24	9	popular	popular	ADJ
ajis02-84	24	10	cashbook	cashbook	NOUN
ajis02-84	24	11	or	or	CCONJ
ajis02-84	24	12	accounting	accounting	NOUN
ajis02-84	24	13	packages	package	NOUN
ajis02-84	24	14	used	use	VERB
ajis02-84	24	15	by	by	ADP
ajis02-84	24	16	farm	farm	NOUN
ajis02-84	24	17	businesses	business	NOUN
ajis02-84	24	18	.	.	PUNCT
ajis02-84	25	1	for	for	ADP
ajis02-84	25	2	example	example	NOUN
ajis02-84	25	3	,	,	PUNCT
ajis02-84	25	4	the	the	DET
ajis02-84	25	5	common	common	ADJ
ajis02-84	25	6	cashbook	cashbook	NOUN
ajis02-84	25	7	computer	computer	NOUN
ajis02-84	25	8	package	package	NOUN
ajis02-84	25	9	quicken	quicken	PROPN
ajis02-84	25	10	is	be	AUX
ajis02-84	25	11	used	use	VERB
ajis02-84	25	12	by	by	ADP
ajis02-84	25	13	a	a	DET
ajis02-84	25	14	variety	variety	NOUN
ajis02-84	25	15	of	of	ADP
ajis02-84	25	16	small	small	ADJ
ajis02-84	25	17	business	business	NOUN
ajis02-84	25	18	types	type	NOUN
ajis02-84	25	19	including	include	VERB
ajis02-84	25	20	farmers	farmer	NOUN
ajis02-84	25	21	.	.	PUNCT
ajis02-84	26	1	quicken	quicken	PROPN
ajis02-84	26	2	was	be	AUX
ajis02-84	26	3	promoted	promote	VERB
ajis02-84	26	4	among	among	ADP
ajis02-84	26	5	farmer	farmer	NOUN
ajis02-84	26	6	groups	group	NOUN
ajis02-84	26	7	several	several	ADJ
ajis02-84	26	8	years	year	NOUN
ajis02-84	26	9	ago	ago	ADV
ajis02-84	26	10	,	,	PUNCT
ajis02-84	26	11	and	and	CCONJ
ajis02-84	26	12	it	it	PRON
ajis02-84	26	13	is	be	AUX
ajis02-84	26	14	the	the	DET
ajis02-84	26	15	most	most	ADV
ajis02-84	26	16	popular	popular	ADJ
ajis02-84	26	17	cashbook	cashbook	NOUN
ajis02-84	26	18	package	package	NOUN
ajis02-84	26	19	used	use	VERB
ajis02-84	26	20	by	by	ADP
ajis02-84	26	21	victorian	victorian	ADJ
ajis02-84	26	22	farmers	farmer	NOUN
ajis02-84	26	23	(	(	PUNCT
ajis02-84	26	24	lewis	lewis	PROPN
ajis02-84	26	25	,	,	PUNCT
ajis02-84	26	26	1997	1997	NUM
ajis02-84	26	27	)	)	PUNCT
ajis02-84	26	28	.	.	PUNCT
ajis02-84	27	1	however	however	ADV
ajis02-84	27	2	,	,	PUNCT
ajis02-84	27	3	some	some	DET
ajis02-84	27	4	serious	serious	ADJ
ajis02-84	27	5	inadequacies	inadequacy	NOUN
ajis02-84	27	6	have	have	AUX
ajis02-84	27	7	been	be	AUX
ajis02-84	27	8	noted	note	VERB
ajis02-84	27	9	in	in	ADP
ajis02-84	27	10	client	client	NOUN
ajis02-84	27	11	designed	design	VERB
ajis02-84	27	12	quicken	quicken	PROPN
ajis02-84	27	13	reports	report	NOUN
ajis02-84	27	14	forwarded	forward	VERB
ajis02-84	27	15	by	by	ADP
ajis02-84	27	16	a	a	DET
ajis02-84	27	17	variety	variety	NOUN
ajis02-84	27	18	of	of	ADP
ajis02-84	27	19	small	small	ADJ
ajis02-84	27	20	businesses	business	NOUN
ajis02-84	27	21	to	to	ADP
ajis02-84	27	22	their	their	PRON
ajis02-84	27	23	accountant	accountant	NOUN
ajis02-84	27	24	(	(	PUNCT
ajis02-84	27	25	frank	frank	PROPN
ajis02-84	27	26	,	,	PUNCT
ajis02-84	27	27	2001	2001	NUM
ajis02-84	27	28	):	):	PUNCT
ajis02-84	27	29	•	•	NUM
ajis02-84	27	30	lack	lack	NOUN
ajis02-84	27	31	of	of	ADP
ajis02-84	27	32	appropriate	appropriate	ADJ
ajis02-84	27	33	account	account	NOUN
ajis02-84	27	34	structures	structure	NOUN
ajis02-84	27	35	•	•	ADP
ajis02-84	27	36	transactions	transaction	NOUN
ajis02-84	27	37	not	not	PART
ajis02-84	27	38	correctly	correctly	ADV
ajis02-84	27	39	classified	classified	ADJ
ajis02-84	27	40	•	•	NUM
ajis02-84	27	41	missing	miss	VERB
ajis02-84	27	42	or	or	CCONJ
ajis02-84	27	43	duplicated	duplicate	VERB
ajis02-84	27	44	transactions	transaction	NOUN
ajis02-84	27	45	•	•	ADP
ajis02-84	27	46	personal/	personal/	NUM
ajis02-84	27	47	family	family	NOUN
ajis02-84	27	48	transactions	transaction	NOUN
ajis02-84	27	49	included	include	VERB
ajis02-84	27	50	with	with	ADP
ajis02-84	27	51	business	business	NOUN
ajis02-84	27	52	transactions	transaction	NOUN
ajis02-84	27	53	•	•	ADP
ajis02-84	27	54	basic	basic	ADJ
ajis02-84	27	55	accounting	accounting	NOUN
ajis02-84	27	56	rules	rule	NOUN
ajis02-84	27	57	broken	break	VERB
ajis02-84	27	58	,	,	PUNCT
ajis02-84	27	59	i.e.	i.e.	X
ajis02-84	27	60	debits	debit	NOUN
ajis02-84	27	61	recorded	record	VERB
ajis02-84	27	62	as	as	ADP
ajis02-84	27	63	credits	credit	NOUN
ajis02-84	27	64	•	•	NUM
ajis02-84	27	65	report	report	NOUN
ajis02-84	27	66	structures	structure	NOUN
ajis02-84	27	67	that	that	PRON
ajis02-84	27	68	do	do	AUX
ajis02-84	27	69	not	not	PART
ajis02-84	27	70	conform	conform	VERB
ajis02-84	27	71	to	to	PART
ajis02-84	27	72	accepted	accept	VERB
ajis02-84	27	73	accounting	accounting	NOUN
ajis02-84	27	74	standards	standard	NOUN
ajis02-84	27	75	one	one	NUM
ajis02-84	27	76	melbourne	melbourne	NOUN
ajis02-84	27	77	accountant	accountant	NOUN
ajis02-84	27	78	(	(	PUNCT
ajis02-84	27	79	frank	frank	PROPN
ajis02-84	27	80	,	,	PUNCT
ajis02-84	27	81	2001	2001	NUM
ajis02-84	27	82	)	)	PUNCT
ajis02-84	27	83	reported	report	VERB
ajis02-84	27	84	that	that	SCONJ
ajis02-84	27	85	some	some	PRON
ajis02-84	27	86	of	of	ADP
ajis02-84	27	87	his	his	PRON
ajis02-84	27	88	clients	client	NOUN
ajis02-84	27	89	using	use	VERB
ajis02-84	27	90	quicken	quicken	PROPN
ajis02-84	27	91	had	have	AUX
ajis02-84	27	92	requested	request	VERB
ajis02-84	27	93	him	he	PRON
ajis02-84	27	94	to	to	PART
ajis02-84	27	95	reduce	reduce	VERB
ajis02-84	27	96	his	his	PRON
ajis02-84	27	97	fee	fee	NOUN
ajis02-84	27	98	for	for	ADP
ajis02-84	27	99	completing	complete	VERB
ajis02-84	27	100	their	their	PRON
ajis02-84	27	101	tax	tax	NOUN
ajis02-84	27	102	returns	return	NOUN
ajis02-84	27	103	.	.	PUNCT
ajis02-84	28	1	they	they	PRON
ajis02-84	28	2	stated	state	VERB
ajis02-84	28	3	that	that	SCONJ
ajis02-84	28	4	they	they	PRON
ajis02-84	28	5	expected	expect	VERB
ajis02-84	28	6	a	a	DET
ajis02-84	28	7	reduction	reduction	NOUN
ajis02-84	28	8	as	as	SCONJ
ajis02-84	28	9	they	they	PRON
ajis02-84	28	10	were	be	AUX
ajis02-84	28	11	now	now	ADV
ajis02-84	28	12	doing	do	VERB
ajis02-84	28	13	most	most	ADJ
ajis02-84	28	14	of	of	ADP
ajis02-84	28	15	his	his	PRON
ajis02-84	28	16	work	work	NOUN
ajis02-84	28	17	for	for	ADP
ajis02-84	28	18	him	he	PRON
ajis02-84	28	19	.	.	PUNCT
ajis02-84	29	1	in	in	ADP
ajis02-84	29	2	fact	fact	NOUN
ajis02-84	29	3	,	,	PUNCT
ajis02-84	29	4	the	the	DET
ajis02-84	29	5	inadequacies	inadequacy	NOUN
ajis02-84	29	6	in	in	ADP
ajis02-84	29	7	the	the	DET
ajis02-84	29	8	quicken	quicken	PROPN
ajis02-84	29	9	reports	report	NOUN
ajis02-84	29	10	rendered	render	VERB
ajis02-84	29	11	them	they	PRON
ajis02-84	29	12	useless	useless	ADJ
ajis02-84	29	13	for	for	ADP
ajis02-84	29	14	tax	tax	NOUN
ajis02-84	29	15	compliance	compliance	NOUN
ajis02-84	29	16	purposes	purpose	NOUN
ajis02-84	29	17	,	,	PUNCT
ajis02-84	29	18	and	and	CCONJ
ajis02-84	29	19	the	the	DET
ajis02-84	29	20	accountant	accountant	NOUN
ajis02-84	29	21	was	be	AUX
ajis02-84	29	22	forced	force	VERB
ajis02-84	29	23	to	to	PART
ajis02-84	29	24	reconstruct	reconstruct	VERB
ajis02-84	29	25	accurate	accurate	ADJ
ajis02-84	29	26	accounts	account	NOUN
ajis02-84	29	27	before	before	SCONJ
ajis02-84	29	28	he	he	PRON
ajis02-84	29	29	could	could	AUX
ajis02-84	29	30	complete	complete	VERB
ajis02-84	29	31	their	their	PRON
ajis02-84	29	32	tax	tax	NOUN
ajis02-84	29	33	returns	return	NOUN
ajis02-84	29	34	.	.	PUNCT
ajis02-84	30	1	there	there	PRON
ajis02-84	30	2	is	be	VERB
ajis02-84	30	3	a	a	DET
ajis02-84	30	4	procedure	procedure	NOUN
ajis02-84	30	5	in	in	ADP
ajis02-84	30	6	the	the	DET
ajis02-84	30	7	accounting	accounting	NOUN
ajis02-84	30	8	profession	profession	NOUN
ajis02-84	30	9	called	call	VERB
ajis02-84	30	10	“	"	PUNCT
ajis02-84	30	11	shoebox	shoebox	NOUN
ajis02-84	30	12	”	"	PUNCT
ajis02-84	30	13	accounting	accounting	NOUN
ajis02-84	30	14	.	.	PUNCT
ajis02-84	31	1	clients	client	NOUN
ajis02-84	31	2	place	place	VERB
ajis02-84	31	3	bank	bank	PROPN
ajis02-84	31	4	statements	statement	NOUN
ajis02-84	31	5	,	,	PUNCT
ajis02-84	31	6	cheque	cheque	ADJ
ajis02-84	31	7	butts	butt	NOUN
ajis02-84	31	8	,	,	PUNCT
ajis02-84	31	9	invoices	invoice	NOUN
ajis02-84	31	10	,	,	PUNCT
ajis02-84	31	11	receipts	receipt	NOUN
ajis02-84	31	12	and	and	CCONJ
ajis02-84	31	13	the	the	DET
ajis02-84	31	14	like	like	ADJ
ajis02-84	31	15	,	,	PUNCT
ajis02-84	31	16	into	into	ADP
ajis02-84	31	17	a	a	DET
ajis02-84	31	18	literal	literal	ADJ
ajis02-84	31	19	shoebox	shoebox	NOUN
ajis02-84	31	20	.	.	PUNCT
ajis02-84	32	1	every	every	DET
ajis02-84	32	2	year	year	NOUN
ajis02-84	32	3	this	this	DET
ajis02-84	32	4	shoebox	shoebox	NOUN
ajis02-84	32	5	would	would	AUX
ajis02-84	32	6	be	be	AUX
ajis02-84	32	7	upended	upend	VERB
ajis02-84	32	8	on	on	ADP
ajis02-84	32	9	their	their	PRON
ajis02-84	32	10	accountant	accountant	NOUN
ajis02-84	32	11	’s	’s	PART
ajis02-84	32	12	desk	desk	NOUN
ajis02-84	32	13	.	.	PUNCT
ajis02-84	33	1	the	the	DET
ajis02-84	33	2	accountant	accountant	NOUN
ajis02-84	33	3	’s	’s	PART
ajis02-84	33	4	task	task	NOUN
ajis02-84	33	5	was	be	AUX
ajis02-84	33	6	to	to	PART
ajis02-84	33	7	sort	sort	VERB
ajis02-84	33	8	out	out	ADP
ajis02-84	33	9	the	the	DET
ajis02-84	33	10	mess	mess	NOUN
ajis02-84	33	11	,	,	PUNCT
ajis02-84	33	12	construct	construct	VERB
ajis02-84	33	13	accurate	accurate	ADJ
ajis02-84	33	14	accounts	account	NOUN
ajis02-84	33	15	and	and	CCONJ
ajis02-84	33	16	prepare	prepare	VERB
ajis02-84	33	17	the	the	DET
ajis02-84	33	18	tax	tax	NOUN
ajis02-84	33	19	return	return	NOUN
ajis02-84	33	20	.	.	PUNCT
ajis02-84	34	1	many	many	ADJ
ajis02-84	34	2	clients	client	NOUN
ajis02-84	34	3	use	use	NOUN
ajis02-84	34	4	of	of	ADP
ajis02-84	34	5	the	the	DET
ajis02-84	34	6	quicken	quicken	PROPN
ajis02-84	34	7	program	program	NOUN
ajis02-84	34	8	results	result	NOUN
ajis02-84	34	9	in	in	ADP
ajis02-84	34	10	nothing	nothing	PRON
ajis02-84	34	11	more	more	ADJ
ajis02-84	34	12	that	that	SCONJ
ajis02-84	34	13	an	an	DET
ajis02-84	34	14	“	"	PUNCT
ajis02-84	34	15	electronic	electronic	ADJ
ajis02-84	34	16	shoebox	shoebox	NOUN
ajis02-84	34	17	.	.	PUNCT
ajis02-84	34	18	”	"	PUNCT
ajis02-84	35	1	the	the	DET
ajis02-84	35	2	implication	implication	NOUN
ajis02-84	35	3	is	be	AUX
ajis02-84	35	4	that	that	SCONJ
ajis02-84	35	5	if	if	SCONJ
ajis02-84	35	6	output	output	NOUN
ajis02-84	35	7	from	from	ADP
ajis02-84	35	8	these	these	DET
ajis02-84	35	9	packages	package	NOUN
ajis02-84	35	10	is	be	AUX
ajis02-84	35	11	inadequate	inadequate	ADJ
ajis02-84	35	12	for	for	ADP
ajis02-84	35	13	tax	tax	NOUN
ajis02-84	35	14	compliance	compliance	NOUN
ajis02-84	35	15	purposes	purpose	NOUN
ajis02-84	35	16	,	,	PUNCT
ajis02-84	35	17	then	then	ADV
ajis02-84	35	18	it	it	PRON
ajis02-84	35	19	is	be	AUX
ajis02-84	35	20	most	most	ADV
ajis02-84	35	21	probably	probably	ADV
ajis02-84	35	22	inadequate	inadequate	ADJ
ajis02-84	35	23	for	for	ADP
ajis02-84	35	24	business	business	NOUN
ajis02-84	35	25	analysis	analysis	NOUN
ajis02-84	35	26	and	and	CCONJ
ajis02-84	35	27	business	business	NOUN
ajis02-84	35	28	decision	decision	NOUN
ajis02-84	35	29	-	-	PUNCT
ajis02-84	35	30	making	make	VERB
ajis02-84	35	31	tasks	task	NOUN
ajis02-84	35	32	because	because	SCONJ
ajis02-84	35	33	of	of	ADP
ajis02-84	35	34	a	a	DET
ajis02-84	35	35	lack	lack	NOUN
ajis02-84	35	36	of	of	ADP
ajis02-84	35	37	scope	scope	NOUN
ajis02-84	35	38	and	and	CCONJ
ajis02-84	35	39	accuracy	accuracy	NOUN
ajis02-84	35	40	.	.	PUNCT
ajis02-84	36	1	in	in	ADP
ajis02-84	36	2	the	the	DET
ajis02-84	36	3	past	past	NOUN
ajis02-84	36	4	,	,	PUNCT
ajis02-84	36	5	compliance	compliance	NOUN
ajis02-84	36	6	reporting	report	VERB
ajis02-84	36	7	such	such	ADJ
ajis02-84	36	8	as	as	ADP
ajis02-84	36	9	income	income	NOUN
ajis02-84	36	10	tax	tax	NOUN
ajis02-84	36	11	was	be	AUX
ajis02-84	36	12	mainly	mainly	ADV
ajis02-84	36	13	the	the	DET
ajis02-84	36	14	realm	realm	NOUN
ajis02-84	36	15	of	of	ADP
ajis02-84	36	16	accountants	accountant	NOUN
ajis02-84	36	17	(	(	PUNCT
ajis02-84	36	18	lewis	lewis	PROPN
ajis02-84	36	19	,	,	PUNCT
ajis02-84	36	20	1997	1997	NUM
ajis02-84	36	21	)	)	PUNCT
ajis02-84	36	22	.	.	PUNCT
ajis02-84	37	1	farm	farm	NOUN
ajis02-84	37	2	business	business	NOUN
ajis02-84	37	3	taxation	taxation	NOUN
ajis02-84	37	4	information	information	NOUN
ajis02-84	37	5	was	be	AUX
ajis02-84	37	6	commonly	commonly	ADV
ajis02-84	37	7	reconstructed	reconstruct	VERB
ajis02-84	37	8	from	from	ADP
ajis02-84	37	9	bank	bank	NOUN
ajis02-84	37	10	statements	statement	NOUN
ajis02-84	37	11	and	and	CCONJ
ajis02-84	37	12	other	other	ADJ
ajis02-84	37	13	documents	document	NOUN
ajis02-84	37	14	.	.	PUNCT
ajis02-84	38	1	therefore	therefore	ADV
ajis02-84	38	2	,	,	PUNCT
ajis02-84	38	3	there	there	PRON
ajis02-84	38	4	was	be	VERB
ajis02-84	38	5	little	little	ADJ
ajis02-84	38	6	incentive	incentive	NOUN
ajis02-84	38	7	for	for	SCONJ
ajis02-84	38	8	farm	farm	NOUN
ajis02-84	38	9	business	business	NOUN
ajis02-84	38	10	proprietors	proprietor	NOUN
ajis02-84	38	11	to	to	PART
ajis02-84	38	12	keep	keep	VERB
ajis02-84	38	13	complete	complete	ADJ
ajis02-84	38	14	and	and	CCONJ
ajis02-84	38	15	accurate	accurate	ADJ
ajis02-84	38	16	records	record	NOUN
ajis02-84	38	17	in	in	ADP
ajis02-84	38	18	respect	respect	NOUN
ajis02-84	38	19	to	to	ADP
ajis02-84	38	20	their	their	PRON
ajis02-84	38	21	compliance	compliance	NOUN
ajis02-84	38	22	responsibilities	responsibility	NOUN
ajis02-84	38	23	.	.	PUNCT
ajis02-84	39	1	while	while	SCONJ
ajis02-84	39	2	it	it	PRON
ajis02-84	39	3	is	be	AUX
ajis02-84	39	4	true	true	ADJ
ajis02-84	39	5	that	that	SCONJ
ajis02-84	39	6	a	a	DET
ajis02-84	39	7	substantial	substantial	ADJ
ajis02-84	39	8	number	number	NOUN
ajis02-84	39	9	of	of	ADP
ajis02-84	39	10	dairy	dairy	NOUN
ajis02-84	39	11	farmers	farmer	NOUN
ajis02-84	39	12	maintained	maintain	VERB
ajis02-84	39	13	farm	farm	NOUN
ajis02-84	39	14	record	record	NOUN
ajis02-84	39	15	systems	system	NOUN
ajis02-84	39	16	that	that	PRON
ajis02-84	39	17	provided	provide	VERB
ajis02-84	39	18	specific	specific	ADJ
ajis02-84	39	19	farm	farm	NOUN
ajis02-84	39	20	production	production	NOUN
ajis02-84	39	21	or	or	CCONJ
ajis02-84	39	22	financial	financial	ADJ
ajis02-84	39	23	information	information	NOUN
ajis02-84	39	24	,	,	PUNCT
ajis02-84	39	25	many	many	ADJ
ajis02-84	39	26	lacked	lack	VERB
ajis02-84	39	27	the	the	DET
ajis02-84	39	28	scope	scope	NOUN
ajis02-84	39	29	and	and	CCONJ
ajis02-84	39	30	structure	structure	NOUN
ajis02-84	39	31	that	that	PRON
ajis02-84	39	32	would	would	AUX
ajis02-84	39	33	provide	provide	VERB
ajis02-84	39	34	accurate	accurate	ADJ
ajis02-84	39	35	and	and	CCONJ
ajis02-84	39	36	reliable	reliable	ADJ
ajis02-84	39	37	information	information	NOUN
ajis02-84	39	38	suitable	suitable	ADJ
ajis02-84	39	39	for	for	ADP
ajis02-84	39	40	other	other	ADJ
ajis02-84	39	41	business	business	NOUN
ajis02-84	39	42	decision	decision	NOUN
ajis02-84	39	43	-	-	PUNCT
ajis02-84	39	44	making	make	VERB
ajis02-84	39	45	and	and	CCONJ
ajis02-84	39	46	reporting	report	VERB
ajis02-84	39	47	tasks	task	NOUN
ajis02-84	39	48	.	.	PUNCT
ajis02-84	40	1	again	again	ADV
ajis02-84	40	2	,	,	PUNCT
ajis02-84	40	3	there	there	PRON
ajis02-84	40	4	was	be	VERB
ajis02-84	40	5	little	little	ADJ
ajis02-84	40	6	incentive	incentive	NOUN
ajis02-84	40	7	for	for	SCONJ
ajis02-84	40	8	farm	farm	NOUN
ajis02-84	40	9	business	business	NOUN
ajis02-84	40	10	managers	manager	NOUN
ajis02-84	40	11	to	to	PART
ajis02-84	40	12	increase	increase	VERB
ajis02-84	40	13	the	the	DET
ajis02-84	40	14	scope	scope	NOUN
ajis02-84	40	15	and	and	CCONJ
ajis02-84	40	16	sophistication	sophistication	NOUN
ajis02-84	40	17	ajis	ajis	AUX
ajis02-84	40	18	volume	volume	VERB
ajis02-84	41	1	12	12	NUM
ajis02-84	41	2	no	no	NOUN
ajis02-84	41	3	.	.	NOUN
ajis02-84	41	4	2	2	NUM
ajis02-84	41	5	may	may	PROPN
ajis02-84	41	6	2005	2005	NUM
ajis02-84	41	7	52	52	NUM
ajis02-84	41	8	of	of	ADP
ajis02-84	41	9	their	their	PRON
ajis02-84	41	10	farm	farm	NOUN
ajis02-84	41	11	record	record	NOUN
ajis02-84	41	12	systems	system	NOUN
ajis02-84	41	13	,	,	PUNCT
ajis02-84	41	14	and	and	CCONJ
ajis02-84	41	15	the	the	DET
ajis02-84	41	16	potential	potential	NOUN
ajis02-84	41	17	for	for	SCONJ
ajis02-84	41	18	these	these	DET
ajis02-84	41	19	systems	system	NOUN
ajis02-84	41	20	to	to	PART
ajis02-84	41	21	enhance	enhance	VERB
ajis02-84	41	22	business	business	NOUN
ajis02-84	41	23	outcomes	outcome	NOUN
ajis02-84	41	24	was	be	AUX
ajis02-84	41	25	restricted	restrict	VERB
ajis02-84	41	26	accordingly	accordingly	ADV
ajis02-84	41	27	.	.	PUNCT
ajis02-84	42	1	based	base	VERB
ajis02-84	42	2	on	on	ADP
ajis02-84	42	3	the	the	DET
ajis02-84	42	4	new	new	PROPN
ajis02-84	42	5	zealand	zealand	PROPN
ajis02-84	42	6	experience	experience	NOUN
ajis02-84	42	7	,	,	PUNCT
ajis02-84	42	8	it	it	PRON
ajis02-84	42	9	is	be	AUX
ajis02-84	42	10	anticipated	anticipate	VERB
ajis02-84	42	11	that	that	SCONJ
ajis02-84	42	12	gst	gst	NOUN
ajis02-84	42	13	and	and	CCONJ
ajis02-84	42	14	payg	payg	VERB
ajis02-84	42	15	reporting	reporting	NOUN
ajis02-84	42	16	requirements	requirement	NOUN
ajis02-84	42	17	in	in	ADP
ajis02-84	42	18	the	the	DET
ajis02-84	42	19	business	business	NOUN
ajis02-84	42	20	activity	activity	NOUN
ajis02-84	42	21	statement	statement	NOUN
ajis02-84	42	22	(	(	PUNCT
ajis02-84	42	23	bas	bas	X
ajis02-84	42	24	)	)	PUNCT
ajis02-84	42	25	will	will	AUX
ajis02-84	42	26	actually	actually	ADV
ajis02-84	42	27	encourage	encourage	VERB
ajis02-84	42	28	farm	farm	NOUN
ajis02-84	42	29	business	business	NOUN
ajis02-84	42	30	managers	manager	NOUN
ajis02-84	42	31	to	to	PART
ajis02-84	42	32	maintain	maintain	VERB
ajis02-84	42	33	more	more	ADV
ajis02-84	42	34	sophisticated	sophisticated	ADJ
ajis02-84	42	35	records	record	NOUN
ajis02-84	42	36	(	(	PUNCT
ajis02-84	42	37	fullerton	fullerton	PROPN
ajis02-84	42	38	,	,	PUNCT
ajis02-84	42	39	1999	1999	NUM
ajis02-84	42	40	)	)	PUNCT
ajis02-84	42	41	.	.	PUNCT
ajis02-84	43	1	a	a	DET
ajis02-84	43	2	substantial	substantial	ADJ
ajis02-84	43	3	increase	increase	NOUN
ajis02-84	43	4	in	in	ADP
ajis02-84	43	5	annual	annual	ADJ
ajis02-84	43	6	accounting	accounting	NOUN
ajis02-84	43	7	fees	fee	NOUN
ajis02-84	43	8	is	be	AUX
ajis02-84	43	9	a	a	DET
ajis02-84	43	10	keen	keen	ADJ
ajis02-84	43	11	incentive	incentive	NOUN
ajis02-84	43	12	for	for	SCONJ
ajis02-84	43	13	farm	farm	NOUN
ajis02-84	43	14	business	business	NOUN
ajis02-84	43	15	managers	manager	NOUN
ajis02-84	43	16	to	to	PART
ajis02-84	43	17	establish	establish	VERB
ajis02-84	43	18	and	and	CCONJ
ajis02-84	43	19	maintain	maintain	VERB
ajis02-84	43	20	their	their	PRON
ajis02-84	43	21	own	own	ADJ
ajis02-84	43	22	improved	improve	VERB
ajis02-84	43	23	farm	farm	NOUN
ajis02-84	43	24	record	record	NOUN
ajis02-84	43	25	systems	system	NOUN
ajis02-84	43	26	(	(	PUNCT
ajis02-84	43	27	paterson	paterson	NOUN
ajis02-84	43	28	,	,	PUNCT
ajis02-84	43	29	2000	2000	NUM
ajis02-84	43	30	)	)	PUNCT
ajis02-84	43	31	,	,	PUNCT
ajis02-84	43	32	and	and	CCONJ
ajis02-84	43	33	there	there	PRON
ajis02-84	43	34	are	be	VERB
ajis02-84	43	35	severe	severe	ADJ
ajis02-84	43	36	penalties	penalty	NOUN
ajis02-84	43	37	for	for	ADP
ajis02-84	43	38	inaccurate	inaccurate	ADJ
ajis02-84	43	39	figures	figure	NOUN
ajis02-84	43	40	on	on	ADP
ajis02-84	43	41	the	the	DET
ajis02-84	43	42	bas	bas	PROPN
ajis02-84	43	43	.	.	PUNCT
ajis02-84	44	1	many	many	ADJ
ajis02-84	44	2	farm	farm	NOUN
ajis02-84	44	3	business	business	NOUN
ajis02-84	44	4	managers	manager	NOUN
ajis02-84	44	5	may	may	AUX
ajis02-84	44	6	perceive	perceive	VERB
ajis02-84	44	7	that	that	SCONJ
ajis02-84	44	8	they	they	PRON
ajis02-84	44	9	currently	currently	ADV
ajis02-84	44	10	lack	lack	VERB
ajis02-84	44	11	specific	specific	ADJ
ajis02-84	44	12	skills	skill	NOUN
ajis02-84	44	13	needed	need	VERB
ajis02-84	44	14	to	to	PART
ajis02-84	44	15	make	make	VERB
ajis02-84	44	16	improvements	improvement	NOUN
ajis02-84	44	17	in	in	ADP
ajis02-84	44	18	their	their	PRON
ajis02-84	44	19	farm	farm	NOUN
ajis02-84	44	20	record	record	NOUN
ajis02-84	44	21	systems	system	NOUN
ajis02-84	44	22	.	.	PUNCT
ajis02-84	45	1	therefore	therefore	ADV
ajis02-84	45	2	,	,	PUNCT
ajis02-84	45	3	gst	gst	PROPN
ajis02-84	45	4	and	and	CCONJ
ajis02-84	45	5	payg	payg	NOUN
ajis02-84	45	6	reporting	reporting	NOUN
ajis02-84	45	7	requirements	requirement	NOUN
ajis02-84	45	8	are	be	AUX
ajis02-84	45	9	also	also	ADV
ajis02-84	45	10	encouraging	encourage	VERB
ajis02-84	45	11	dairy	dairy	NOUN
ajis02-84	45	12	farmers	farmer	NOUN
ajis02-84	45	13	to	to	PART
ajis02-84	45	14	review	review	VERB
ajis02-84	45	15	their	their	PRON
ajis02-84	45	16	personal	personal	ADJ
ajis02-84	45	17	store	store	NOUN
ajis02-84	45	18	of	of	ADP
ajis02-84	45	19	business	business	NOUN
ajis02-84	45	20	management	management	NOUN
ajis02-84	45	21	skills	skill	NOUN
ajis02-84	45	22	.	.	PUNCT
ajis02-84	46	1	the	the	DET
ajis02-84	46	2	range	range	NOUN
ajis02-84	46	3	of	of	ADP
ajis02-84	46	4	business	business	NOUN
ajis02-84	46	5	management	management	NOUN
ajis02-84	46	6	skills	skill	NOUN
ajis02-84	46	7	to	to	PART
ajis02-84	46	8	be	be	AUX
ajis02-84	46	9	examined	examine	VERB
ajis02-84	46	10	in	in	ADP
ajis02-84	46	11	the	the	DET
ajis02-84	46	12	current	current	ADJ
ajis02-84	46	13	study	study	NOUN
ajis02-84	46	14	will	will	AUX
ajis02-84	46	15	fall	fall	VERB
ajis02-84	46	16	into	into	ADP
ajis02-84	46	17	three	three	NUM
ajis02-84	46	18	basic	basic	ADJ
ajis02-84	46	19	groups	group	NOUN
ajis02-84	46	20	.	.	PUNCT
ajis02-84	47	1	these	these	PRON
ajis02-84	47	2	are	be	AUX
ajis02-84	47	3	:	:	PUNCT
ajis02-84	47	4	bookkeeping	bookkeeping	NOUN
ajis02-84	47	5	and	and	CCONJ
ajis02-84	47	6	accounting	accounting	NOUN
ajis02-84	47	7	skills	skill	NOUN
ajis02-84	47	8	,	,	PUNCT
ajis02-84	47	9	computer	computer	NOUN
ajis02-84	47	10	skills	skill	NOUN
ajis02-84	47	11	and	and	CCONJ
ajis02-84	47	12	analytical	analytical	ADJ
ajis02-84	47	13	skills	skill	NOUN
ajis02-84	47	14	.	.	PUNCT
ajis02-84	48	1	it	it	PRON
ajis02-84	48	2	should	should	AUX
ajis02-84	48	3	be	be	AUX
ajis02-84	48	4	noted	note	VERB
ajis02-84	48	5	that	that	SCONJ
ajis02-84	48	6	computer	computer	NOUN
ajis02-84	48	7	skills	skill	NOUN
ajis02-84	48	8	are	be	AUX
ajis02-84	48	9	inclusive	inclusive	ADJ
ajis02-84	48	10	of	of	ADP
ajis02-84	48	11	internet	internet	NOUN
ajis02-84	48	12	skills	skill	NOUN
ajis02-84	48	13	.	.	PUNCT
ajis02-84	49	1	it	it	PRON
ajis02-84	49	2	is	be	AUX
ajis02-84	49	3	also	also	ADV
ajis02-84	49	4	important	important	ADJ
ajis02-84	49	5	to	to	PART
ajis02-84	49	6	note	note	VERB
ajis02-84	49	7	that	that	SCONJ
ajis02-84	49	8	farm	farm	NOUN
ajis02-84	49	9	business	business	NOUN
ajis02-84	49	10	managers	manager	NOUN
ajis02-84	49	11	will	will	AUX
ajis02-84	49	12	be	be	AUX
ajis02-84	49	13	asked	ask	VERB
ajis02-84	49	14	to	to	PART
ajis02-84	49	15	indicate	indicate	VERB
ajis02-84	49	16	the	the	DET
ajis02-84	49	17	skills	skill	NOUN
ajis02-84	49	18	they	they	PRON
ajis02-84	49	19	believe	believe	VERB
ajis02-84	49	20	they	they	PRON
ajis02-84	49	21	currently	currently	ADV
ajis02-84	49	22	lack	lack	VERB
ajis02-84	49	23	in	in	ADP
ajis02-84	49	24	order	order	NOUN
ajis02-84	49	25	to	to	PART
ajis02-84	49	26	successfully	successfully	ADV
ajis02-84	49	27	and	and	CCONJ
ajis02-84	49	28	efficiently	efficiently	ADV
ajis02-84	49	29	complete	complete	VERB
ajis02-84	49	30	their	their	PRON
ajis02-84	49	31	bas	bas	NOUN
ajis02-84	49	32	without	without	ADP
ajis02-84	49	33	outside	outside	ADV
ajis02-84	49	34	(	(	PUNCT
ajis02-84	49	35	the	the	DET
ajis02-84	49	36	farm	farm	NOUN
ajis02-84	49	37	business	business	NOUN
ajis02-84	49	38	)	)	PUNCT
ajis02-84	49	39	assistance	assistance	NOUN
ajis02-84	49	40	.	.	PUNCT
ajis02-84	50	1	so	so	ADV
ajis02-84	50	2	,	,	PUNCT
ajis02-84	50	3	these	these	PRON
ajis02-84	50	4	will	will	AUX
ajis02-84	50	5	be	be	AUX
ajis02-84	50	6	the	the	DET
ajis02-84	50	7	skills	skill	NOUN
ajis02-84	50	8	they	they	PRON
ajis02-84	50	9	perceive	perceive	VERB
ajis02-84	50	10	they	they	PRON
ajis02-84	50	11	need	need	VERB
ajis02-84	50	12	,	,	PUNCT
ajis02-84	50	13	which	which	PRON
ajis02-84	50	14	may	may	AUX
ajis02-84	50	15	or	or	CCONJ
ajis02-84	50	16	may	may	AUX
ajis02-84	50	17	not	not	PART
ajis02-84	50	18	be	be	AUX
ajis02-84	50	19	the	the	DET
ajis02-84	50	20	same	same	ADJ
ajis02-84	50	21	as	as	ADP
ajis02-84	50	22	the	the	DET
ajis02-84	50	23	skills	skill	NOUN
ajis02-84	50	24	they	they	PRON
ajis02-84	50	25	actually	actually	ADV
ajis02-84	50	26	need	need	VERB
ajis02-84	50	27	.	.	PUNCT
ajis02-84	51	1	details	detail	NOUN
ajis02-84	51	2	of	of	ADP
ajis02-84	51	3	the	the	DET
ajis02-84	51	4	survey	survey	NOUN
ajis02-84	51	5	the	the	DET
ajis02-84	51	6	survey	survey	NOUN
ajis02-84	51	7	sample	sample	NOUN
ajis02-84	51	8	was	be	AUX
ajis02-84	51	9	based	base	VERB
ajis02-84	51	10	on	on	ADP
ajis02-84	51	11	a	a	DET
ajis02-84	51	12	random	random	ADJ
ajis02-84	51	13	selection	selection	NOUN
ajis02-84	51	14	of	of	ADP
ajis02-84	51	15	343	343	NUM
ajis02-84	51	16	dairy	dairy	NOUN
ajis02-84	51	17	farmer	farmer	NOUN
ajis02-84	51	18	members	member	NOUN
ajis02-84	51	19	of	of	ADP
ajis02-84	51	20	dairy	dairy	NOUN
ajis02-84	51	21	food	food	NOUN
ajis02-84	51	22	safety	safety	PROPN
ajis02-84	51	23	victoria	victoria	PROPN
ajis02-84	51	24	.	.	PUNCT
ajis02-84	52	1	this	this	DET
ajis02-84	52	2	sampling	sample	VERB
ajis02-84	52	3	frame	frame	NOUN
ajis02-84	52	4	included	include	VERB
ajis02-84	52	5	the	the	DET
ajis02-84	52	6	majority	majority	NOUN
ajis02-84	52	7	of	of	ADP
ajis02-84	52	8	registered	register	VERB
ajis02-84	52	9	dairy	dairy	NOUN
ajis02-84	52	10	farmers	farmer	NOUN
ajis02-84	52	11	operating	operate	VERB
ajis02-84	52	12	in	in	ADP
ajis02-84	52	13	victoria	victoria	PROPN
ajis02-84	52	14	.	.	PUNCT
ajis02-84	53	1	questionnaire	questionnaire	NOUN
ajis02-84	53	2	forms	form	NOUN
ajis02-84	53	3	were	be	AUX
ajis02-84	53	4	mailed	mail	VERB
ajis02-84	53	5	to	to	ADP
ajis02-84	53	6	the	the	DET
ajis02-84	53	7	selected	select	VERB
ajis02-84	53	8	dairy	dairy	NOUN
ajis02-84	53	9	farmers	farmer	NOUN
ajis02-84	53	10	in	in	ADP
ajis02-84	53	11	january	january	PROPN
ajis02-84	53	12	2002	2002	NUM
ajis02-84	53	13	,	,	PUNCT
ajis02-84	53	14	from	from	ADP
ajis02-84	53	15	which	which	PRON
ajis02-84	53	16	85	85	NUM
ajis02-84	53	17	usable	usable	ADJ
ajis02-84	53	18	replies	reply	NOUN
ajis02-84	53	19	were	be	AUX
ajis02-84	53	20	received	receive	VERB
ajis02-84	53	21	.	.	PUNCT
ajis02-84	54	1	this	this	PRON
ajis02-84	54	2	represents	represent	VERB
ajis02-84	54	3	a	a	DET
ajis02-84	54	4	response	response	NOUN
ajis02-84	54	5	rate	rate	NOUN
ajis02-84	54	6	of	of	ADP
ajis02-84	54	7	approximately	approximately	ADV
ajis02-84	54	8	25	25	NUM
ajis02-84	54	9	%	%	NOUN
ajis02-84	54	10	.	.	PUNCT
ajis02-84	55	1	questionnaires	questionnaire	NOUN
ajis02-84	55	2	were	be	AUX
ajis02-84	55	3	addressed	address	VERB
ajis02-84	55	4	to	to	ADP
ajis02-84	55	5	the	the	DET
ajis02-84	55	6	“	"	PUNCT
ajis02-84	55	7	prime	prime	ADJ
ajis02-84	55	8	decision	decision	NOUN
ajis02-84	55	9	maker	maker	NOUN
ajis02-84	55	10	”	"	PUNCT
ajis02-84	55	11	within	within	ADP
ajis02-84	55	12	each	each	DET
ajis02-84	55	13	dairy	dairy	NOUN
ajis02-84	55	14	farm	farm	NOUN
ajis02-84	55	15	business	business	NOUN
ajis02-84	55	16	.	.	PUNCT
ajis02-84	56	1	this	this	DET
ajis02-84	56	2	person	person	NOUN
ajis02-84	56	3	is	be	AUX
ajis02-84	56	4	conceptualised	conceptualise	VERB
ajis02-84	56	5	as	as	ADP
ajis02-84	56	6	the	the	DET
ajis02-84	56	7	one	one	NUM
ajis02-84	56	8	individual	individual	NOUN
ajis02-84	56	9	who	who	PRON
ajis02-84	56	10	has	have	VERB
ajis02-84	56	11	the	the	DET
ajis02-84	56	12	primary	primary	ADJ
ajis02-84	56	13	task	task	NOUN
ajis02-84	56	14	of	of	ADP
ajis02-84	56	15	making	make	VERB
ajis02-84	56	16	most	most	ADJ
ajis02-84	56	17	business	business	NOUN
ajis02-84	56	18	decisions	decision	NOUN
ajis02-84	56	19	,	,	PUNCT
ajis02-84	56	20	or	or	CCONJ
ajis02-84	56	21	where	where	SCONJ
ajis02-84	56	22	joint	joint	ADJ
ajis02-84	56	23	decision	decision	NOUN
ajis02-84	56	24	-	-	PUNCT
ajis02-84	56	25	making	making	NOUN
ajis02-84	56	26	is	be	AUX
ajis02-84	56	27	common	common	ADJ
ajis02-84	56	28	,	,	PUNCT
ajis02-84	56	29	the	the	DET
ajis02-84	56	30	individual	individual	NOUN
ajis02-84	56	31	who	who	PRON
ajis02-84	56	32	normally	normally	ADV
ajis02-84	56	33	has	have	VERB
ajis02-84	56	34	the	the	DET
ajis02-84	56	35	casting	cast	VERB
ajis02-84	56	36	vote	vote	NOUN
ajis02-84	56	37	.	.	PUNCT
ajis02-84	57	1	in	in	ADP
ajis02-84	57	2	an	an	DET
ajis02-84	57	3	attempt	attempt	NOUN
ajis02-84	57	4	to	to	PART
ajis02-84	57	5	minimise	minimise	VERB
ajis02-84	57	6	the	the	DET
ajis02-84	57	7	risk	risk	NOUN
ajis02-84	57	8	of	of	ADP
ajis02-84	57	9	bias	bias	NOUN
ajis02-84	57	10	in	in	ADP
ajis02-84	57	11	the	the	DET
ajis02-84	57	12	results	result	NOUN
ajis02-84	57	13	,	,	PUNCT
ajis02-84	57	14	the	the	DET
ajis02-84	57	15	role	role	NOUN
ajis02-84	57	16	of	of	ADP
ajis02-84	57	17	prime	prime	ADJ
ajis02-84	57	18	decision	decision	NOUN
ajis02-84	57	19	maker	maker	NOUN
ajis02-84	57	20	was	be	AUX
ajis02-84	57	21	not	not	PART
ajis02-84	57	22	presumed	presume	VERB
ajis02-84	57	23	to	to	PART
ajis02-84	57	24	be	be	AUX
ajis02-84	57	25	either	either	CCONJ
ajis02-84	57	26	task	task	NOUN
ajis02-84	57	27	or	or	CCONJ
ajis02-84	57	28	gender	gender	NOUN
ajis02-84	57	29	related	relate	VERB
ajis02-84	57	30	.	.	PUNCT
ajis02-84	58	1	in	in	ADP
ajis02-84	58	2	order	order	NOUN
ajis02-84	58	3	to	to	PART
ajis02-84	58	4	provide	provide	VERB
ajis02-84	58	5	a	a	DET
ajis02-84	58	6	context	context	NOUN
ajis02-84	58	7	for	for	ADP
ajis02-84	58	8	the	the	DET
ajis02-84	58	9	study	study	NOUN
ajis02-84	58	10	,	,	PUNCT
ajis02-84	58	11	and	and	CCONJ
ajis02-84	58	12	to	to	PART
ajis02-84	58	13	explore	explore	VERB
ajis02-84	58	14	any	any	DET
ajis02-84	58	15	relationship	relationship	NOUN
ajis02-84	58	16	between	between	ADP
ajis02-84	58	17	skills	skill	NOUN
ajis02-84	58	18	and	and	CCONJ
ajis02-84	58	19	the	the	DET
ajis02-84	58	20	dairy	dairy	NOUN
ajis02-84	58	21	farming	farming	NOUN
ajis02-84	58	22	environment	environment	NOUN
ajis02-84	58	23	,	,	PUNCT
ajis02-84	58	24	several	several	ADJ
ajis02-84	58	25	variables	variable	NOUN
ajis02-84	58	26	are	be	AUX
ajis02-84	58	27	used	use	VERB
ajis02-84	58	28	to	to	PART
ajis02-84	58	29	generally	generally	ADV
ajis02-84	58	30	describe	describe	VERB
ajis02-84	58	31	the	the	DET
ajis02-84	58	32	dairy	dairy	NOUN
ajis02-84	58	33	farms	farm	NOUN
ajis02-84	58	34	in	in	ADP
ajis02-84	58	35	the	the	DET
ajis02-84	58	36	study	study	NOUN
ajis02-84	58	37	population	population	NOUN
ajis02-84	58	38	.	.	PUNCT
ajis02-84	59	1	these	these	PRON
ajis02-84	59	2	include	include	VERB
ajis02-84	59	3	size	size	NOUN
ajis02-84	59	4	of	of	ADP
ajis02-84	59	5	farm	farm	NOUN
ajis02-84	59	6	,	,	PUNCT
ajis02-84	59	7	number	number	NOUN
ajis02-84	59	8	of	of	ADP
ajis02-84	59	9	years	year	NOUN
ajis02-84	59	10	operated	operate	VERB
ajis02-84	59	11	as	as	ADP
ajis02-84	59	12	a	a	DET
ajis02-84	59	13	dairy	dairy	NOUN
ajis02-84	59	14	farm	farm	NOUN
ajis02-84	59	15	business	business	NOUN
ajis02-84	59	16	,	,	PUNCT
ajis02-84	59	17	minimum	minimum	ADJ
ajis02-84	59	18	and	and	CCONJ
ajis02-84	59	19	maximum	maximum	ADJ
ajis02-84	59	20	cows	cow	NOUN
ajis02-84	59	21	and	and	CCONJ
ajis02-84	59	22	maximum	maximum	ADJ
ajis02-84	59	23	beasts	beast	NOUN
ajis02-84	59	24	maintained	maintain	VERB
ajis02-84	59	25	in	in	ADP
ajis02-84	59	26	the	the	DET
ajis02-84	59	27	year	year	NOUN
ajis02-84	59	28	preceding	precede	VERB
ajis02-84	59	29	the	the	DET
ajis02-84	59	30	questionnaire	questionnaire	NOUN
ajis02-84	59	31	date	date	NOUN
ajis02-84	59	32	,	,	PUNCT
ajis02-84	59	33	the	the	DET
ajis02-84	59	34	type	type	NOUN
ajis02-84	59	35	of	of	ADP
ajis02-84	59	36	operation	operation	NOUN
ajis02-84	59	37	i.e.	i.e.	X
ajis02-84	59	38	whether	whether	SCONJ
ajis02-84	59	39	a	a	DET
ajis02-84	59	40	family	family	NOUN
ajis02-84	59	41	business	business	NOUN
ajis02-84	59	42	or	or	CCONJ
ajis02-84	59	43	not	not	PART
ajis02-84	59	44	,	,	PUNCT
ajis02-84	59	45	and	and	CCONJ
ajis02-84	59	46	the	the	DET
ajis02-84	59	47	number	number	NOUN
ajis02-84	59	48	of	of	ADP
ajis02-84	59	49	people	people	NOUN
ajis02-84	59	50	operating	operate	VERB
ajis02-84	59	51	the	the	DET
ajis02-84	59	52	dairy	dairy	NOUN
ajis02-84	59	53	farm	farm	NOUN
ajis02-84	59	54	business	business	NOUN
ajis02-84	59	55	.	.	PUNCT
ajis02-84	60	1	also	also	ADV
ajis02-84	60	2	described	describe	VERB
ajis02-84	60	3	are	be	AUX
ajis02-84	60	4	the	the	DET
ajis02-84	60	5	accounting	accounting	NOUN
ajis02-84	60	6	and	and	CCONJ
ajis02-84	60	7	production	production	NOUN
ajis02-84	60	8	records	record	NOUN
ajis02-84	60	9	maintained	maintain	VERB
ajis02-84	60	10	by	by	ADP
ajis02-84	60	11	individuals	individual	NOUN
ajis02-84	60	12	in	in	ADP
ajis02-84	60	13	the	the	DET
ajis02-84	60	14	farm	farm	NOUN
ajis02-84	60	15	businesses	business	NOUN
ajis02-84	60	16	or	or	CCONJ
ajis02-84	60	17	“	"	PUNCT
ajis02-84	60	18	outsiders	outsider	NOUN
ajis02-84	60	19	”	"	PUNCT
ajis02-84	60	20	such	such	ADJ
ajis02-84	60	21	as	as	ADP
ajis02-84	60	22	accountants	accountant	NOUN
ajis02-84	60	23	and	and	CCONJ
ajis02-84	60	24	bookkeepers	bookkeeper	NOUN
ajis02-84	60	25	.	.	PUNCT
ajis02-84	61	1	details	detail	NOUN
ajis02-84	61	2	include	include	VERB
ajis02-84	61	3	the	the	DET
ajis02-84	61	4	decision	decision	NOUN
ajis02-84	61	5	-	-	PUNCT
ajis02-84	61	6	making	make	VERB
ajis02-84	61	7	purposes	purpose	NOUN
ajis02-84	61	8	to	to	PART
ajis02-84	61	9	which	which	PRON
ajis02-84	61	10	information	information	NOUN
ajis02-84	61	11	from	from	ADP
ajis02-84	61	12	these	these	DET
ajis02-84	61	13	records	record	NOUN
ajis02-84	61	14	is	be	AUX
ajis02-84	61	15	put	put	VERB
ajis02-84	61	16	.	.	PUNCT
ajis02-84	62	1	a	a	DET
ajis02-84	62	2	number	number	NOUN
ajis02-84	62	3	of	of	ADP
ajis02-84	62	4	personal	personal	ADJ
ajis02-84	62	5	demographics	demographic	NOUN
ajis02-84	62	6	related	relate	VERB
ajis02-84	62	7	to	to	ADP
ajis02-84	62	8	prime	prime	ADJ
ajis02-84	62	9	decision	decision	NOUN
ajis02-84	62	10	makers	maker	NOUN
ajis02-84	62	11	and	and	CCONJ
ajis02-84	62	12	their	their	PRON
ajis02-84	62	13	spouse	spouse	NOUN
ajis02-84	62	14	are	be	AUX
ajis02-84	62	15	used	use	VERB
ajis02-84	62	16	to	to	PART
ajis02-84	62	17	round	round	VERB
ajis02-84	62	18	out	out	ADP
ajis02-84	62	19	the	the	DET
ajis02-84	62	20	description	description	NOUN
ajis02-84	62	21	.	.	PUNCT
ajis02-84	63	1	the	the	DET
ajis02-84	63	2	model	model	NOUN
ajis02-84	63	3	used	use	VERB
ajis02-84	63	4	to	to	PART
ajis02-84	63	5	describe	describe	VERB
ajis02-84	63	6	farm	farm	NOUN
ajis02-84	63	7	businesses	business	NOUN
ajis02-84	63	8	is	be	AUX
ajis02-84	63	9	the	the	DET
ajis02-84	63	10	farm	farm	NOUN
ajis02-84	63	11	management	management	NOUN
ajis02-84	63	12	information	information	NOUN
ajis02-84	63	13	system	system	NOUN
ajis02-84	63	14	(	(	PUNCT
ajis02-84	63	15	fmis	fmis	ADJ
ajis02-84	63	16	)	)	PUNCT
ajis02-84	63	17	model	model	NOUN
ajis02-84	63	18	(	(	PUNCT
ajis02-84	63	19	lewis	lewis	PROPN
ajis02-84	63	20	,	,	PUNCT
ajis02-84	63	21	1998	1998	NUM
ajis02-84	63	22	)	)	PUNCT
ajis02-84	63	23	(	(	PUNCT
ajis02-84	63	24	see	see	VERB
ajis02-84	63	25	fig	fig	NOUN
ajis02-84	63	26	.	.	PUNCT
ajis02-84	64	1	1	1	NUM
ajis02-84	64	2	)	)	PUNCT
ajis02-84	64	3	.	.	PUNCT
ajis02-84	65	1	this	this	DET
ajis02-84	65	2	model	model	NOUN
ajis02-84	65	3	segments	segment	VERB
ajis02-84	65	4	the	the	DET
ajis02-84	65	5	study	study	NOUN
ajis02-84	65	6	population	population	NOUN
ajis02-84	65	7	according	accord	VERB
ajis02-84	65	8	to	to	ADP
ajis02-84	65	9	the	the	DET
ajis02-84	65	10	relative	relative	ADJ
ajis02-84	65	11	level	level	NOUN
ajis02-84	65	12	of	of	ADP
ajis02-84	65	13	complexity	complexity	NOUN
ajis02-84	65	14	and	and	CCONJ
ajis02-84	65	15	sophistication	sophistication	NOUN
ajis02-84	65	16	of	of	ADP
ajis02-84	65	17	their	their	PRON
ajis02-84	65	18	fmis	fmi	NOUN
ajis02-84	65	19	.	.	PUNCT
ajis02-84	66	1	a	a	DET
ajis02-84	66	2	fmis	fmis	NOUN
ajis02-84	66	3	is	be	AUX
ajis02-84	66	4	defined	define	VERB
ajis02-84	66	5	as	as	ADP
ajis02-84	66	6	either	either	DET
ajis02-84	66	7	accounting	accounting	NOUN
ajis02-84	66	8	or	or	CCONJ
ajis02-84	66	9	production	production	NOUN
ajis02-84	66	10	records	record	NOUN
ajis02-84	66	11	maintained	maintain	VERB
ajis02-84	66	12	by	by	ADP
ajis02-84	66	13	individuals	individual	NOUN
ajis02-84	66	14	on	on	ADP
ajis02-84	66	15	the	the	DET
ajis02-84	66	16	farm	farm	NOUN
ajis02-84	66	17	that	that	PRON
ajis02-84	66	18	provide	provide	VERB
ajis02-84	66	19	information	information	NOUN
ajis02-84	66	20	that	that	PRON
ajis02-84	66	21	is	be	AUX
ajis02-84	66	22	used	use	VERB
ajis02-84	66	23	to	to	PART
ajis02-84	66	24	support	support	VERB
ajis02-84	66	25	farm	farm	NOUN
ajis02-84	66	26	management	management	NOUN
ajis02-84	66	27	decision	decision	NOUN
ajis02-84	66	28	-	-	PUNCT
ajis02-84	66	29	making	making	NOUN
ajis02-84	66	30	.	.	PUNCT
ajis02-84	67	1	there	there	PRON
ajis02-84	67	2	are	be	VERB
ajis02-84	67	3	four	four	NUM
ajis02-84	67	4	levels	level	NOUN
ajis02-84	67	5	of	of	ADP
ajis02-84	67	6	complexity	complexity	NOUN
ajis02-84	67	7	of	of	ADP
ajis02-84	67	8	fmis	fmi	NOUN
ajis02-84	67	9	.	.	PUNCT
ajis02-84	68	1	the	the	DET
ajis02-84	68	2	first	first	ADJ
ajis02-84	68	3	is	be	AUX
ajis02-84	68	4	no	no	DET
ajis02-84	68	5	fmis	fmis	ADJ
ajis02-84	68	6	–	–	PUNCT
ajis02-84	68	7	where	where	SCONJ
ajis02-84	68	8	neither	neither	CCONJ
ajis02-84	68	9	accounting	accounting	NOUN
ajis02-84	68	10	nor	nor	CCONJ
ajis02-84	68	11	production	production	NOUN
ajis02-84	68	12	records	record	NOUN
ajis02-84	68	13	provide	provide	VERB
ajis02-84	68	14	information	information	NOUN
ajis02-84	68	15	to	to	PART
ajis02-84	68	16	support	support	VERB
ajis02-84	68	17	decision	decision	NOUN
ajis02-84	68	18	-	-	PUNCT
ajis02-84	68	19	making	making	NOUN
ajis02-84	68	20	.	.	PUNCT
ajis02-84	69	1	the	the	DET
ajis02-84	69	2	second	second	ADJ
ajis02-84	69	3	is	be	AUX
ajis02-84	69	4	manual	manual	ADJ
ajis02-84	69	5	fmis	fmi	NOUN
ajis02-84	69	6	–	–	PUNCT
ajis02-84	69	7	where	where	SCONJ
ajis02-84	69	8	accounting	accounting	NOUN
ajis02-84	69	9	and/	and/	NOUN
ajis02-84	69	10	or	or	CCONJ
ajis02-84	69	11	production	production	NOUN
ajis02-84	69	12	records	record	NOUN
ajis02-84	69	13	are	be	AUX
ajis02-84	69	14	maintained	maintain	VERB
ajis02-84	69	15	manually	manually	ADV
ajis02-84	69	16	,	,	PUNCT
ajis02-84	69	17	without	without	ADP
ajis02-84	69	18	the	the	DET
ajis02-84	69	19	aid	aid	NOUN
ajis02-84	69	20	of	of	ADP
ajis02-84	69	21	a	a	DET
ajis02-84	69	22	computer	computer	NOUN
ajis02-84	69	23	system	system	NOUN
ajis02-84	69	24	.	.	PUNCT
ajis02-84	70	1	the	the	DET
ajis02-84	70	2	third	third	ADJ
ajis02-84	70	3	is	be	AUX
ajis02-84	70	4	computerajis	computeraji	NOUN
ajis02-84	70	5	volume	volume	NOUN
ajis02-84	71	1	12	12	NUM
ajis02-84	71	2	no	no	NOUN
ajis02-84	71	3	.	.	NOUN
ajis02-84	71	4	2	2	NUM
ajis02-84	71	5	may	may	AUX
ajis02-84	71	6	2005	2005	NUM
ajis02-84	71	7	53	53	NUM
ajis02-84	71	8	supported	support	VERB
ajis02-84	71	9	fmis	fmis	ADV
ajis02-84	71	10	–	–	PUNCT
ajis02-84	71	11	where	where	SCONJ
ajis02-84	71	12	some	some	PRON
ajis02-84	71	13	or	or	CCONJ
ajis02-84	71	14	all	all	DET
ajis02-84	71	15	accounting	accounting	NOUN
ajis02-84	71	16	or	or	CCONJ
ajis02-84	71	17	production	production	NOUN
ajis02-84	71	18	records	record	NOUN
ajis02-84	71	19	are	be	AUX
ajis02-84	71	20	maintained	maintain	VERB
ajis02-84	71	21	on	on	ADP
ajis02-84	71	22	a	a	DET
ajis02-84	71	23	computer	computer	NOUN
ajis02-84	71	24	system	system	NOUN
ajis02-84	71	25	,	,	PUNCT
ajis02-84	71	26	and	and	CCONJ
ajis02-84	71	27	the	the	DET
ajis02-84	71	28	forth	forth	NOUN
ajis02-84	71	29	is	be	AUX
ajis02-84	71	30	use	use	NOUN
ajis02-84	71	31	of	of	ADP
ajis02-84	71	32	the	the	DET
ajis02-84	71	33	internet	internet	NOUN
ajis02-84	71	34	–	–	PUNCT
ajis02-84	71	35	where	where	SCONJ
ajis02-84	71	36	a	a	DET
ajis02-84	71	37	computer	computer	NOUN
ajis02-84	71	38	system	system	NOUN
ajis02-84	71	39	is	be	AUX
ajis02-84	71	40	used	use	VERB
ajis02-84	71	41	to	to	PART
ajis02-84	71	42	gain	gain	VERB
ajis02-84	71	43	access	access	NOUN
ajis02-84	71	44	to	to	ADP
ajis02-84	71	45	the	the	DET
ajis02-84	71	46	internet	internet	NOUN
ajis02-84	71	47	to	to	PART
ajis02-84	71	48	perform	perform	VERB
ajis02-84	71	49	one	one	NUM
ajis02-84	71	50	of	of	ADP
ajis02-84	71	51	several	several	ADJ
ajis02-84	71	52	tasks	task	NOUN
ajis02-84	71	53	that	that	PRON
ajis02-84	71	54	include	include	VERB
ajis02-84	71	55	sending	send	VERB
ajis02-84	71	56	and	and	CCONJ
ajis02-84	71	57	/	/	SYM
ajis02-84	71	58	or	or	CCONJ
ajis02-84	71	59	receiving	receive	VERB
ajis02-84	71	60	email	email	NOUN
ajis02-84	71	61	,	,	PUNCT
ajis02-84	71	62	location	location	NOUN
ajis02-84	71	63	of	of	ADP
ajis02-84	71	64	sources	source	NOUN
ajis02-84	71	65	of	of	ADP
ajis02-84	71	66	information	information	NOUN
ajis02-84	71	67	,	,	PUNCT
ajis02-84	71	68	and	and	CCONJ
ajis02-84	71	69	the	the	DET
ajis02-84	71	70	purchase	purchase	NOUN
ajis02-84	71	71	goods	good	NOUN
ajis02-84	71	72	and	and	CCONJ
ajis02-84	71	73	services	service	NOUN
ajis02-84	71	74	.	.	PUNCT
ajis02-84	72	1	this	this	DET
ajis02-84	72	2	model	model	NOUN
ajis02-84	72	3	depicts	depict	VERB
ajis02-84	72	4	increasing	increase	VERB
ajis02-84	72	5	sophistication	sophistication	NOUN
ajis02-84	72	6	in	in	ADP
ajis02-84	72	7	the	the	DET
ajis02-84	72	8	underlying	underlie	VERB
ajis02-84	72	9	accounting	accounting	NOUN
ajis02-84	72	10	or	or	CCONJ
ajis02-84	72	11	production	production	NOUN
ajis02-84	72	12	record	record	NOUN
ajis02-84	72	13	systems	system	NOUN
ajis02-84	72	14	.	.	PUNCT
ajis02-84	73	1	movement	movement	NOUN
ajis02-84	73	2	through	through	ADP
ajis02-84	73	3	the	the	DET
ajis02-84	73	4	various	various	ADJ
ajis02-84	73	5	levels	level	NOUN
ajis02-84	73	6	is	be	AUX
ajis02-84	73	7	relatively	relatively	ADV
ajis02-84	73	8	contiguous	contiguous	ADJ
ajis02-84	73	9	,	,	PUNCT
ajis02-84	73	10	although	although	SCONJ
ajis02-84	73	11	there	there	PRON
ajis02-84	73	12	are	be	VERB
ajis02-84	73	13	exceptions	exception	NOUN
ajis02-84	73	14	.	.	PUNCT
ajis02-84	74	1	these	these	DET
ajis02-84	74	2	exceptions	exception	NOUN
ajis02-84	74	3	are	be	AUX
ajis02-84	74	4	in	in	ADP
ajis02-84	74	5	the	the	DET
ajis02-84	74	6	minority	minority	NOUN
ajis02-84	74	7	and	and	CCONJ
ajis02-84	74	8	do	do	AUX
ajis02-84	74	9	not	not	PART
ajis02-84	74	10	form	form	VERB
ajis02-84	74	11	a	a	DET
ajis02-84	74	12	significant	significant	ADJ
ajis02-84	74	13	group	group	NOUN
ajis02-84	74	14	.	.	PUNCT
ajis02-84	75	1	results	result	NOUN
ajis02-84	75	2	of	of	ADP
ajis02-84	75	3	the	the	DET
ajis02-84	75	4	survey	survey	NOUN
ajis02-84	75	5	the	the	DET
ajis02-84	75	6	study	study	NOUN
ajis02-84	75	7	population	population	NOUN
ajis02-84	75	8	(	(	PUNCT
ajis02-84	75	9	those	those	DET
ajis02-84	75	10	respondents	respondent	NOUN
ajis02-84	75	11	with	with	ADP
ajis02-84	75	12	usable	usable	ADJ
ajis02-84	75	13	replies	reply	NOUN
ajis02-84	75	14	)	)	PUNCT
ajis02-84	75	15	are	be	AUX
ajis02-84	75	16	domiciled	domicile	VERB
ajis02-84	75	17	in	in	ADP
ajis02-84	75	18	all	all	DET
ajis02-84	75	19	major	major	ADJ
ajis02-84	75	20	dairy	dairy	NOUN
ajis02-84	75	21	areas	area	NOUN
ajis02-84	75	22	in	in	ADP
ajis02-84	75	23	victoria	victoria	PROPN
ajis02-84	75	24	,	,	PUNCT
ajis02-84	75	25	with	with	ADP
ajis02-84	75	26	94	94	NUM
ajis02-84	75	27	%	%	NOUN
ajis02-84	75	28	living	live	VERB
ajis02-84	75	29	on	on	ADP
ajis02-84	75	30	their	their	PRON
ajis02-84	75	31	farms	farm	NOUN
ajis02-84	75	32	.	.	PUNCT
ajis02-84	76	1	average	average	ADJ
ajis02-84	76	2	size	size	NOUN
ajis02-84	76	3	of	of	ADP
ajis02-84	76	4	dairy	dairy	NOUN
ajis02-84	76	5	farms	farm	NOUN
ajis02-84	76	6	is	be	AUX
ajis02-84	76	7	203	203	NUM
ajis02-84	76	8	hectares	hectare	NOUN
ajis02-84	76	9	(	(	PUNCT
ajis02-84	76	10	minimum	minimum	NOUN
ajis02-84	76	11	25	25	NUM
ajis02-84	76	12	,	,	PUNCT
ajis02-84	76	13	maximum	maximum	ADJ
ajis02-84	76	14	1100	1100	NUM
ajis02-84	76	15	)	)	PUNCT
ajis02-84	76	16	carrying	carry	VERB
ajis02-84	76	17	an	an	DET
ajis02-84	76	18	average	average	ADJ
ajis02-84	76	19	minimum	minimum	NOUN
ajis02-84	76	20	of	of	ADP
ajis02-84	76	21	94.6	94.6	NUM
ajis02-84	76	22	cows	cow	NOUN
ajis02-84	76	23	and	and	CCONJ
ajis02-84	76	24	an	an	DET
ajis02-84	76	25	average	average	ADJ
ajis02-84	76	26	maximum	maximum	NOUN
ajis02-84	76	27	of	of	ADP
ajis02-84	76	28	236.6	236.6	NUM
ajis02-84	76	29	cows	cow	NOUN
ajis02-84	76	30	within	within	ADP
ajis02-84	76	31	an	an	DET
ajis02-84	76	32	annual	annual	ADJ
ajis02-84	76	33	cycle	cycle	NOUN
ajis02-84	76	34	.	.	PUNCT
ajis02-84	77	1	prime	prime	ADJ
ajis02-84	77	2	decision	decision	NOUN
ajis02-84	77	3	makers	maker	NOUN
ajis02-84	77	4	are	be	AUX
ajis02-84	77	5	generally	generally	ADV
ajis02-84	77	6	well	well	ADV
ajis02-84	77	7	experienced	experienced	ADJ
ajis02-84	77	8	in	in	ADP
ajis02-84	77	9	dairy	dairy	NOUN
ajis02-84	77	10	farming	farming	NOUN
ajis02-84	77	11	with	with	ADP
ajis02-84	77	12	an	an	DET
ajis02-84	77	13	average	average	ADJ
ajis02-84	77	14	involvement	involvement	NOUN
ajis02-84	77	15	of	of	ADP
ajis02-84	77	16	22.4	22.4	NUM
ajis02-84	77	17	years	year	NOUN
ajis02-84	77	18	.	.	PUNCT
ajis02-84	78	1	however	however	ADV
ajis02-84	78	2	,	,	PUNCT
ajis02-84	78	3	not	not	PART
ajis02-84	78	4	all	all	DET
ajis02-84	78	5	respondents	respondent	NOUN
ajis02-84	78	6	see	see	VERB
ajis02-84	78	7	a	a	DET
ajis02-84	78	8	future	future	NOUN
ajis02-84	78	9	in	in	ADP
ajis02-84	78	10	dairy	dairy	NOUN
ajis02-84	78	11	with	with	ADP
ajis02-84	78	12	34.5	34.5	NUM
ajis02-84	78	13	%	%	NOUN
ajis02-84	78	14	stating	state	VERB
ajis02-84	78	15	that	that	SCONJ
ajis02-84	78	16	given	give	VERB
ajis02-84	78	17	the	the	DET
ajis02-84	78	18	opportunity	opportunity	NOUN
ajis02-84	78	19	they	they	PRON
ajis02-84	78	20	would	would	AUX
ajis02-84	78	21	seek	seek	VERB
ajis02-84	78	22	some	some	DET
ajis02-84	78	23	other	other	ADJ
ajis02-84	78	24	activity	activity	NOUN
ajis02-84	78	25	outside	outside	ADP
ajis02-84	78	26	the	the	DET
ajis02-84	78	27	dairy	dairy	NOUN
ajis02-84	78	28	sector	sector	NOUN
ajis02-84	78	29	.	.	PUNCT
ajis02-84	79	1	a	a	DET
ajis02-84	79	2	majority	majority	NOUN
ajis02-84	79	3	,	,	PUNCT
ajis02-84	79	4	98.8	98.8	NUM
ajis02-84	79	5	%	%	NOUN
ajis02-84	79	6	of	of	ADP
ajis02-84	79	7	prime	prime	ADJ
ajis02-84	79	8	decision	decision	NOUN
ajis02-84	79	9	makers	maker	NOUN
ajis02-84	79	10	are	be	AUX
ajis02-84	79	11	involved	involve	VERB
ajis02-84	79	12	in	in	ADP
ajis02-84	79	13	a	a	DET
ajis02-84	79	14	family	family	NOUN
ajis02-84	79	15	type	type	NOUN
ajis02-84	79	16	business	business	NOUN
ajis02-84	79	17	.	.	PUNCT
ajis02-84	80	1	included	include	VERB
ajis02-84	80	2	in	in	ADP
ajis02-84	80	3	the	the	DET
ajis02-84	80	4	definition	definition	NOUN
ajis02-84	80	5	of	of	ADP
ajis02-84	80	6	“	"	PUNCT
ajis02-84	80	7	family	family	NOUN
ajis02-84	80	8	business	business	NOUN
ajis02-84	80	9	”	"	PUNCT
ajis02-84	80	10	are	be	AUX
ajis02-84	80	11	sole	sole	ADJ
ajis02-84	80	12	operators	operator	NOUN
ajis02-84	80	13	,	,	PUNCT
ajis02-84	80	14	single	single	ADJ
ajis02-84	80	15	-	-	PUNCT
ajis02-84	80	16	family	family	NOUN
ajis02-84	80	17	operations	operation	NOUN
ajis02-84	80	18	,	,	PUNCT
ajis02-84	80	19	partnerships	partnership	NOUN
ajis02-84	80	20	involving	involve	VERB
ajis02-84	80	21	relatives	relative	NOUN
ajis02-84	80	22	and	and	CCONJ
ajis02-84	80	23	companies	company	NOUN
ajis02-84	80	24	involving	involve	VERB
ajis02-84	80	25	family	family	NOUN
ajis02-84	80	26	members	member	NOUN
ajis02-84	80	27	.	.	PUNCT
ajis02-84	81	1	there	there	PRON
ajis02-84	81	2	was	be	VERB
ajis02-84	81	3	only	only	ADV
ajis02-84	81	4	one	one	NUM
ajis02-84	81	5	non	non	ADJ
ajis02-84	81	6	-	-	ADJ
ajis02-84	81	7	family	family	ADJ
ajis02-84	81	8	business	business	NOUN
ajis02-84	81	9	respondent	respondent	NOUN
ajis02-84	81	10	involved	involve	VERB
ajis02-84	81	11	in	in	ADP
ajis02-84	81	12	a	a	DET
ajis02-84	81	13	partnership	partnership	NOUN
ajis02-84	81	14	of	of	ADP
ajis02-84	81	15	non	non	NOUN
ajis02-84	81	16	-	-	NOUN
ajis02-84	81	17	relatives	relative	NOUN
ajis02-84	81	18	.	.	PUNCT
ajis02-84	82	1	farms	farm	NOUN
ajis02-84	82	2	are	be	AUX
ajis02-84	82	3	operated	operate	VERB
ajis02-84	82	4	either	either	CCONJ
ajis02-84	82	5	by	by	ADP
ajis02-84	82	6	family	family	NOUN
ajis02-84	82	7	members	member	NOUN
ajis02-84	82	8	or	or	CCONJ
ajis02-84	82	9	a	a	DET
ajis02-84	82	10	combination	combination	NOUN
ajis02-84	82	11	of	of	ADP
ajis02-84	82	12	family	family	NOUN
ajis02-84	82	13	members	member	NOUN
ajis02-84	82	14	and	and	CCONJ
ajis02-84	82	15	hired	hire	VERB
ajis02-84	82	16	hands	hand	NOUN
ajis02-84	82	17	.	.	PUNCT
ajis02-84	83	1	average	average	ADJ
ajis02-84	83	2	age	age	NOUN
ajis02-84	83	3	of	of	ADP
ajis02-84	83	4	prime	prime	ADJ
ajis02-84	83	5	decision	decision	NOUN
ajis02-84	83	6	makers	maker	NOUN
ajis02-84	83	7	is	be	AUX
ajis02-84	83	8	53.2	53.2	NUM
ajis02-84	83	9	years	year	NOUN
ajis02-84	83	10	,	,	PUNCT
ajis02-84	83	11	with	with	ADP
ajis02-84	83	12	a	a	DET
ajis02-84	83	13	minimum	minimum	NOUN
ajis02-84	83	14	of	of	ADP
ajis02-84	83	15	29	29	NUM
ajis02-84	83	16	years	year	NOUN
ajis02-84	83	17	and	and	CCONJ
ajis02-84	83	18	maximum	maximum	NOUN
ajis02-84	83	19	of	of	ADP
ajis02-84	83	20	79	79	NUM
ajis02-84	83	21	years	year	NOUN
ajis02-84	83	22	.	.	PUNCT
ajis02-84	84	1	this	this	DET
ajis02-84	84	2	statistic	statistic	NOUN
ajis02-84	84	3	is	be	AUX
ajis02-84	84	4	consistent	consistent	ADJ
ajis02-84	84	5	with	with	ADP
ajis02-84	84	6	other	other	ADJ
ajis02-84	84	7	farmer	farmer	NOUN
ajis02-84	84	8	groups	group	NOUN
ajis02-84	84	9	,	,	PUNCT
ajis02-84	84	10	and	and	CCONJ
ajis02-84	84	11	indicates	indicate	VERB
ajis02-84	84	12	that	that	SCONJ
ajis02-84	84	13	,	,	PUNCT
ajis02-84	84	14	as	as	ADP
ajis02-84	84	15	a	a	DET
ajis02-84	84	16	working	working	NOUN
ajis02-84	84	17	group	group	NOUN
ajis02-84	84	18	,	,	PUNCT
ajis02-84	84	19	people	people	NOUN
ajis02-84	84	20	involved	involve	VERB
ajis02-84	84	21	in	in	ADP
ajis02-84	84	22	dairy	dairy	NOUN
ajis02-84	84	23	farming	farming	NOUN
ajis02-84	84	24	tend	tend	VERB
ajis02-84	84	25	to	to	PART
ajis02-84	84	26	be	be	AUX
ajis02-84	84	27	older	old	ADJ
ajis02-84	84	28	than	than	ADP
ajis02-84	84	29	the	the	DET
ajis02-84	84	30	average	average	ADJ
ajis02-84	84	31	general	general	ADJ
ajis02-84	84	32	working	work	VERB
ajis02-84	84	33	population	population	NOUN
ajis02-84	84	34	.	.	PUNCT
ajis02-84	85	1	prime	prime	ADJ
ajis02-84	85	2	decision	decision	NOUN
ajis02-84	85	3	makers	maker	NOUN
ajis02-84	85	4	tend	tend	VERB
ajis02-84	85	5	to	to	PART
ajis02-84	85	6	be	be	AUX
ajis02-84	85	7	male	male	ADJ
ajis02-84	85	8	(	(	PUNCT
ajis02-84	85	9	78.6	78.6	NUM
ajis02-84	85	10	%	%	NOUN
ajis02-84	85	11	)	)	PUNCT
ajis02-84	85	12	,	,	PUNCT
ajis02-84	85	13	but	but	CCONJ
ajis02-84	85	14	a	a	DET
ajis02-84	85	15	significant	significant	ADJ
ajis02-84	85	16	proportion	proportion	NOUN
ajis02-84	85	17	(	(	PUNCT
ajis02-84	85	18	21.4	21.4	NUM
ajis02-84	85	19	%	%	NOUN
ajis02-84	85	20	)	)	PUNCT
ajis02-84	85	21	are	be	AUX
ajis02-84	85	22	in	in	ADP
ajis02-84	85	23	fact	fact	NOUN
ajis02-84	85	24	female	female	NOUN
ajis02-84	85	25	.	.	PUNCT
ajis02-84	86	1	many	many	ADJ
ajis02-84	86	2	past	past	ADJ
ajis02-84	86	3	studies	study	NOUN
ajis02-84	86	4	presumed	presume	VERB
ajis02-84	86	5	the	the	DET
ajis02-84	86	6	respondent	respondent	ADJ
ajis02-84	86	7	farmer	farmer	NOUN
ajis02-84	86	8	to	to	PART
ajis02-84	86	9	be	be	AUX
ajis02-84	86	10	male	male	ADJ
ajis02-84	86	11	and	and	CCONJ
ajis02-84	86	12	the	the	DET
ajis02-84	86	13	prime	prime	ADJ
ajis02-84	86	14	decision	decision	NOUN
ajis02-84	86	15	maker	maker	NOUN
ajis02-84	86	16	.	.	PUNCT
ajis02-84	87	1	that	that	PRON
ajis02-84	87	2	is	be	AUX
ajis02-84	87	3	not	not	PART
ajis02-84	87	4	to	to	PART
ajis02-84	87	5	say	say	VERB
ajis02-84	87	6	that	that	SCONJ
ajis02-84	87	7	the	the	DET
ajis02-84	87	8	current	current	ADJ
ajis02-84	87	9	respondent	respondent	NOUN
ajis02-84	87	10	females	female	NOUN
ajis02-84	87	11	are	be	AUX
ajis02-84	87	12	the	the	DET
ajis02-84	87	13	primary	primary	ADJ
ajis02-84	87	14	farmer	farmer	NOUN
ajis02-84	87	15	–	–	PUNCT
ajis02-84	87	16	this	this	DET
ajis02-84	87	17	presumption	presumption	NOUN
ajis02-84	87	18	was	be	AUX
ajis02-84	87	19	carefully	carefully	ADV
ajis02-84	87	20	avoided	avoid	VERB
ajis02-84	87	21	in	in	ADP
ajis02-84	87	22	the	the	DET
ajis02-84	87	23	construction	construction	NOUN
ajis02-84	87	24	of	of	ADP
ajis02-84	87	25	the	the	DET
ajis02-84	87	26	questionnaire	questionnaire	NOUN
ajis02-84	87	27	.	.	PUNCT
ajis02-84	88	1	but	but	CCONJ
ajis02-84	88	2	,	,	PUNCT
ajis02-84	88	3	is	be	AUX
ajis02-84	88	4	true	true	ADJ
ajis02-84	88	5	to	to	PART
ajis02-84	88	6	say	say	VERB
ajis02-84	88	7	that	that	SCONJ
ajis02-84	88	8	they	they	PRON
ajis02-84	88	9	are	be	AUX
ajis02-84	88	10	the	the	DET
ajis02-84	88	11	prime	prime	ADJ
ajis02-84	88	12	decision	decision	NOUN
ajis02-84	88	13	makers	maker	NOUN
ajis02-84	88	14	within	within	ADP
ajis02-84	88	15	their	their	PRON
ajis02-84	88	16	own	own	ADJ
ajis02-84	88	17	farm	farm	NOUN
ajis02-84	88	18	businesses	business	NOUN
ajis02-84	88	19	.	.	PUNCT
ajis02-84	89	1	ajis	ajis	ADV
ajis02-84	89	2	volume	volume	VERB
ajis02-84	89	3	12	12	NUM
ajis02-84	89	4	no	no	NOUN
ajis02-84	89	5	.	.	NOUN
ajis02-84	89	6	2	2	NUM
ajis02-84	90	1	may	may	AUX
ajis02-84	90	2	2005	2005	NUM
ajis02-84	90	3	54	54	NUM
ajis02-84	90	4	the	the	DET
ajis02-84	90	5	majority	majority	NOUN
ajis02-84	90	6	of	of	ADP
ajis02-84	90	7	prime	prime	ADJ
ajis02-84	90	8	decision	decision	NOUN
ajis02-84	90	9	makers	maker	NOUN
ajis02-84	90	10	(	(	PUNCT
ajis02-84	90	11	61.9	61.9	NUM
ajis02-84	90	12	%	%	NOUN
ajis02-84	90	13	)	)	PUNCT
ajis02-84	90	14	have	have	VERB
ajis02-84	90	15	a	a	DET
ajis02-84	90	16	secondary	secondary	ADJ
ajis02-84	90	17	education	education	NOUN
ajis02-84	90	18	,	,	PUNCT
ajis02-84	90	19	but	but	CCONJ
ajis02-84	90	20	trade/	trade/	NUM
ajis02-84	90	21	certificate	certificate	NOUN
ajis02-84	90	22	(	(	PUNCT
ajis02-84	90	23	13.1	13.1	NUM
ajis02-84	90	24	%	%	NOUN
ajis02-84	90	25	)	)	PUNCT
ajis02-84	90	26	and	and	CCONJ
ajis02-84	90	27	diploma	diploma	NOUN
ajis02-84	90	28	courses	course	NOUN
ajis02-84	90	29	(	(	PUNCT
ajis02-84	90	30	15.5	15.5	NUM
ajis02-84	90	31	%	%	NOUN
ajis02-84	90	32	)	)	PUNCT
ajis02-84	90	33	are	be	AUX
ajis02-84	90	34	also	also	ADV
ajis02-84	90	35	significant	significant	ADJ
ajis02-84	90	36	in	in	ADP
ajis02-84	90	37	the	the	DET
ajis02-84	90	38	results	result	NOUN
ajis02-84	90	39	.	.	PUNCT
ajis02-84	91	1	the	the	DET
ajis02-84	91	2	interpretation	interpretation	NOUN
ajis02-84	91	3	is	be	AUX
ajis02-84	91	4	that	that	SCONJ
ajis02-84	91	5	while	while	SCONJ
ajis02-84	91	6	formal	formal	ADJ
ajis02-84	91	7	eduction	eduction	NOUN
ajis02-84	91	8	remains	remain	VERB
ajis02-84	91	9	at	at	ADP
ajis02-84	91	10	about	about	ADP
ajis02-84	91	11	the	the	DET
ajis02-84	91	12	secondary	secondary	ADJ
ajis02-84	91	13	level	level	NOUN
ajis02-84	91	14	,	,	PUNCT
ajis02-84	91	15	more	more	ADV
ajis02-84	91	16	vocationally	vocationally	ADV
ajis02-84	91	17	oriented	orient	VERB
ajis02-84	91	18	postsecondary	postsecondary	ADJ
ajis02-84	91	19	education	education	NOUN
ajis02-84	91	20	,	,	PUNCT
ajis02-84	91	21	such	such	ADJ
ajis02-84	91	22	as	as	ADP
ajis02-84	91	23	that	that	PRON
ajis02-84	91	24	available	available	ADJ
ajis02-84	91	25	at	at	ADP
ajis02-84	91	26	tafe	tafe	ADJ
ajis02-84	91	27	and	and	CCONJ
ajis02-84	91	28	agricultural	agricultural	ADJ
ajis02-84	91	29	colleges	college	NOUN
ajis02-84	91	30	is	be	AUX
ajis02-84	91	31	becoming	become	VERB
ajis02-84	91	32	more	more	ADV
ajis02-84	91	33	common	common	ADJ
ajis02-84	91	34	.	.	PUNCT
ajis02-84	92	1	farm	farm	NOUN
ajis02-84	92	2	record	record	NOUN
ajis02-84	92	3	systems	system	NOUN
ajis02-84	92	4	can	can	AUX
ajis02-84	92	5	be	be	AUX
ajis02-84	92	6	composed	compose	VERB
ajis02-84	92	7	of	of	ADP
ajis02-84	92	8	a	a	DET
ajis02-84	92	9	range	range	NOUN
ajis02-84	92	10	of	of	ADP
ajis02-84	92	11	various	various	ADJ
ajis02-84	92	12	records	record	NOUN
ajis02-84	92	13	and	and	CCONJ
ajis02-84	92	14	reports	report	NOUN
ajis02-84	92	15	.	.	PUNCT
ajis02-84	93	1	each	each	DET
ajis02-84	93	2	record	record	NOUN
ajis02-84	93	3	system	system	NOUN
ajis02-84	93	4	will	will	AUX
ajis02-84	93	5	be	be	AUX
ajis02-84	93	6	somewhat	somewhat	ADV
ajis02-84	93	7	unique	unique	ADJ
ajis02-84	93	8	,	,	PUNCT
ajis02-84	93	9	but	but	CCONJ
ajis02-84	93	10	there	there	PRON
ajis02-84	93	11	is	be	VERB
ajis02-84	93	12	a	a	DET
ajis02-84	93	13	commonly	commonly	ADV
ajis02-84	93	14	observable	observable	ADJ
ajis02-84	93	15	set	set	NOUN
ajis02-84	93	16	of	of	ADP
ajis02-84	93	17	record	record	NOUN
ajis02-84	93	18	and	and	CCONJ
ajis02-84	93	19	report	report	NOUN
ajis02-84	93	20	types	type	NOUN
ajis02-84	93	21	,	,	PUNCT
ajis02-84	93	22	a	a	DET
ajis02-84	93	23	number	number	NOUN
ajis02-84	93	24	of	of	ADP
ajis02-84	93	25	which	which	PRON
ajis02-84	93	26	can	can	AUX
ajis02-84	93	27	be	be	AUX
ajis02-84	93	28	found	find	VERB
ajis02-84	93	29	in	in	ADP
ajis02-84	93	30	all	all	DET
ajis02-84	93	31	systems	system	NOUN
ajis02-84	93	32	.	.	PUNCT
ajis02-84	94	1	table	table	NOUN
ajis02-84	94	2	1	1	NUM
ajis02-84	94	3	details	detail	NOUN
ajis02-84	94	4	frequency	frequency	NOUN
ajis02-84	94	5	and	and	CCONJ
ajis02-84	94	6	percentage	percentage	NOUN
ajis02-84	94	7	results	result	NOUN
ajis02-84	94	8	for	for	ADP
ajis02-84	94	9	each	each	DET
ajis02-84	94	10	accounting	accounting	NOUN
ajis02-84	94	11	or	or	CCONJ
ajis02-84	94	12	production	production	NOUN
ajis02-84	94	13	record	record	NOUN
ajis02-84	94	14	or	or	CCONJ
ajis02-84	94	15	report	report	NOUN
ajis02-84	94	16	type	type	NOUN
ajis02-84	94	17	.	.	PUNCT
ajis02-84	95	1	table	table	NOUN
ajis02-84	95	2	1	1	NUM
ajis02-84	95	3	accounting	accounting	NOUN
ajis02-84	95	4	records	record	NOUN
ajis02-84	95	5	record	record	NOUN
ajis02-84	95	6	type	type	NOUN
ajis02-84	95	7	ourselves	ourselves	PRON
ajis02-84	95	8	outsiders	outsider	NOUN
ajis02-84	95	9	no	no	INTJ
ajis02-84	95	10	.	.	PUNCT
ajis02-84	96	1	%	%	INTJ
ajis02-84	96	2	no	no	INTJ
ajis02-84	96	3	.	.	PUNCT
ajis02-84	97	1	%	%	NOUN
ajis02-84	97	2	cash	cash	NOUN
ajis02-84	97	3	book	book	NOUN
ajis02-84	97	4	59	59	NUM
ajis02-84	97	5	69.4	69.4	NUM
ajis02-84	97	6	5	5	NUM
ajis02-84	97	7	5.9	5.9	NUM
ajis02-84	97	8	reconciliation	reconciliation	NOUN
ajis02-84	97	9	52	52	NUM
ajis02-84	97	10	61.2	61.2	NUM
ajis02-84	97	11	9	9	NUM
ajis02-84	97	12	10.6	10.6	NUM
ajis02-84	97	13	other	other	ADJ
ajis02-84	97	14	important	important	ADJ
ajis02-84	97	15	ledger	ledger	NOUN
ajis02-84	97	16	a	a	DET
ajis02-84	97	17	/	/	SYM
ajis02-84	97	18	cs	cs	PROPN
ajis02-84	97	19	35	35	NUM
ajis02-84	97	20	41.2	41.2	NUM
ajis02-84	97	21	1	1	NUM
ajis02-84	97	22	2.8	2.8	NUM
ajis02-84	97	23	a	a	DET
ajis02-84	97	24	general	general	ADJ
ajis02-84	97	25	ledger	ledger	NOUN
ajis02-84	97	26	32	32	NUM
ajis02-84	97	27	37.6	37.6	NUM
ajis02-84	97	28	6	6	NUM
ajis02-84	97	29	7.1	7.1	NUM
ajis02-84	97	30	budgets	budget	NOUN
ajis02-84	97	31	42	42	NUM
ajis02-84	97	32	49.4	49.4	NUM
ajis02-84	97	33	14	14	NUM
ajis02-84	97	34	16.5	16.5	NUM
ajis02-84	97	35	performance	performance	NOUN
ajis02-84	97	36	report	report	NOUN
ajis02-84	97	37	26	26	NUM
ajis02-84	97	38	30.6	30.6	NUM
ajis02-84	97	39	10	10	NUM
ajis02-84	97	40	11.8	11.8	NUM
ajis02-84	97	41	profit	profit	NOUN
ajis02-84	97	42	&	&	CCONJ
ajis02-84	97	43	loss	loss	NOUN
ajis02-84	97	44	statements	statement	NOUN
ajis02-84	97	45	28	28	NUM
ajis02-84	97	46	32.9	32.9	NUM
ajis02-84	97	47	34	34	NUM
ajis02-84	97	48	40.0	40.0	NUM
ajis02-84	97	49	balance	balance	NOUN
ajis02-84	97	50	sheets	sheet	NOUN
ajis02-84	97	51	25	25	NUM
ajis02-84	97	52	29.5	29.5	NUM
ajis02-84	97	53	33	33	NUM
ajis02-84	97	54	38.8	38.8	NUM
ajis02-84	97	55	tax	tax	NOUN
ajis02-84	97	56	return	return	NOUN
ajis02-84	97	57	11	11	NUM
ajis02-84	97	58	12.9	12.9	NUM
ajis02-84	97	59	67	67	NUM
ajis02-84	97	60	78.8	78.8	NUM
ajis02-84	97	61	production	production	NOUN
ajis02-84	97	62	records	record	NOUN
ajis02-84	97	63	record	record	NOUN
ajis02-84	97	64	type	type	NOUN
ajis02-84	97	65	ourselves	ourselves	PRON
ajis02-84	97	66	outsiders	outsider	NOUN
ajis02-84	97	67	no	no	INTJ
ajis02-84	97	68	.	.	PUNCT
ajis02-84	98	1	%	%	INTJ
ajis02-84	98	2	no	no	INTJ
ajis02-84	98	3	.	.	PUNCT
ajis02-84	99	1	%	%	NOUN
ajis02-84	99	2	livestock	livestock	NOUN
ajis02-84	99	3	records	record	VERB
ajis02-84	99	4	78	78	NUM
ajis02-84	99	5	91.8	91.8	NUM
ajis02-84	99	6	4	4	NUM
ajis02-84	99	7	4.7	4.7	NUM
ajis02-84	99	8	cropping	cropping	NOUN
ajis02-84	99	9	or	or	CCONJ
ajis02-84	99	10	paddock	paddock	NOUN
ajis02-84	99	11	management	management	NOUN
ajis02-84	99	12	68	68	NUM
ajis02-84	99	13	80.0	80.0	NUM
ajis02-84	99	14	1	1	NUM
ajis02-84	99	15	1.2	1.2	NUM
ajis02-84	99	16	n	n	NOUN
ajis02-84	99	17	=	=	SYM
ajis02-84	99	18	85	85	NUM
ajis02-84	99	19	prime	prime	ADJ
ajis02-84	99	20	decision	decision	NOUN
ajis02-84	99	21	makers	maker	NOUN
ajis02-84	99	22	were	be	AUX
ajis02-84	99	23	asked	ask	VERB
ajis02-84	99	24	to	to	PART
ajis02-84	99	25	indicate	indicate	VERB
ajis02-84	99	26	if	if	SCONJ
ajis02-84	99	27	a	a	DET
ajis02-84	99	28	particular	particular	ADJ
ajis02-84	99	29	record	record	NOUN
ajis02-84	99	30	or	or	CCONJ
ajis02-84	99	31	report	report	NOUN
ajis02-84	99	32	type	type	NOUN
ajis02-84	99	33	was	be	AUX
ajis02-84	99	34	maintained	maintain	VERB
ajis02-84	99	35	by	by	ADP
ajis02-84	99	36	individuals	individual	NOUN
ajis02-84	99	37	within	within	ADP
ajis02-84	99	38	the	the	DET
ajis02-84	99	39	farm	farm	NOUN
ajis02-84	99	40	family	family	NOUN
ajis02-84	99	41	or	or	CCONJ
ajis02-84	99	42	by	by	ADP
ajis02-84	99	43	hired	hire	VERB
ajis02-84	99	44	hands	hand	NOUN
ajis02-84	99	45	working	work	VERB
ajis02-84	99	46	on	on	ADP
ajis02-84	99	47	the	the	DET
ajis02-84	99	48	farm	farm	NOUN
ajis02-84	99	49	(	(	PUNCT
ajis02-84	99	50	“	"	PUNCT
ajis02-84	99	51	ourselves	ourselves	PRON
ajis02-84	99	52	”	"	PUNCT
ajis02-84	99	53	)	)	PUNCT
ajis02-84	99	54	,	,	PUNCT
ajis02-84	99	55	or	or	CCONJ
ajis02-84	99	56	by	by	ADP
ajis02-84	99	57	“	"	PUNCT
ajis02-84	99	58	outsiders	outsider	NOUN
ajis02-84	99	59	”	"	PUNCT
ajis02-84	99	60	such	such	ADJ
ajis02-84	99	61	as	as	ADP
ajis02-84	99	62	accountants	accountant	NOUN
ajis02-84	99	63	and	and	CCONJ
ajis02-84	99	64	bookkeepers	bookkeeper	NOUN
ajis02-84	99	65	.	.	PUNCT
ajis02-84	100	1	if	if	SCONJ
ajis02-84	100	2	a	a	DET
ajis02-84	100	3	particular	particular	ADJ
ajis02-84	100	4	record	record	NOUN
ajis02-84	100	5	or	or	CCONJ
ajis02-84	100	6	report	report	NOUN
ajis02-84	100	7	type	type	NOUN
ajis02-84	100	8	was	be	AUX
ajis02-84	100	9	not	not	PART
ajis02-84	100	10	maintained	maintain	VERB
ajis02-84	100	11	,	,	PUNCT
ajis02-84	100	12	then	then	ADV
ajis02-84	100	13	a	a	DET
ajis02-84	100	14	missing	missing	ADJ
ajis02-84	100	15	value	value	NOUN
ajis02-84	100	16	was	be	AUX
ajis02-84	100	17	recorded	record	VERB
ajis02-84	100	18	in	in	ADP
ajis02-84	100	19	the	the	DET
ajis02-84	100	20	results	result	NOUN
ajis02-84	100	21	.	.	PUNCT
ajis02-84	101	1	results	result	NOUN
ajis02-84	101	2	in	in	ADP
ajis02-84	101	3	table	table	NOUN
ajis02-84	101	4	1	1	NUM
ajis02-84	101	5	detail	detail	NOUN
ajis02-84	101	6	the	the	DET
ajis02-84	101	7	number	number	NOUN
ajis02-84	101	8	and	and	CCONJ
ajis02-84	101	9	percentage	percentage	NOUN
ajis02-84	101	10	of	of	ADP
ajis02-84	101	11	farm	farm	NOUN
ajis02-84	101	12	businesses	business	NOUN
ajis02-84	101	13	with	with	ADP
ajis02-84	101	14	a	a	DET
ajis02-84	101	15	particular	particular	ADJ
ajis02-84	101	16	record	record	NOUN
ajis02-84	101	17	or	or	CCONJ
ajis02-84	101	18	report	report	NOUN
ajis02-84	101	19	type	type	NOUN
ajis02-84	101	20	maintained	maintain	VERB
ajis02-84	101	21	either	either	CCONJ
ajis02-84	101	22	by	by	ADP
ajis02-84	101	23	“	"	PUNCT
ajis02-84	101	24	ourselves	ourselves	PRON
ajis02-84	101	25	”	"	PUNCT
ajis02-84	101	26	or	or	CCONJ
ajis02-84	101	27	“	"	PUNCT
ajis02-84	101	28	outsiders	outsider	NOUN
ajis02-84	101	29	.	.	PUNCT
ajis02-84	101	30	”	"	PUNCT
ajis02-84	102	1	table	table	NOUN
ajis02-84	102	2	1	1	NUM
ajis02-84	102	3	shows	show	VERB
ajis02-84	102	4	that	that	SCONJ
ajis02-84	102	5	the	the	DET
ajis02-84	102	6	simpler	simple	ADJ
ajis02-84	102	7	forms	form	NOUN
ajis02-84	102	8	of	of	ADP
ajis02-84	102	9	accounting	accounting	NOUN
ajis02-84	102	10	records	record	NOUN
ajis02-84	102	11	are	be	AUX
ajis02-84	102	12	maintained	maintain	VERB
ajis02-84	102	13	primarily	primarily	ADV
ajis02-84	102	14	by	by	ADP
ajis02-84	102	15	“	"	PUNCT
ajis02-84	102	16	ourselves	ourselves	PRON
ajis02-84	102	17	”	"	PUNCT
ajis02-84	102	18	while	while	SCONJ
ajis02-84	102	19	the	the	DET
ajis02-84	102	20	more	more	ADV
ajis02-84	102	21	complex	complex	ADJ
ajis02-84	102	22	record	record	NOUN
ajis02-84	102	23	type	type	NOUN
ajis02-84	102	24	has	have	VERB
ajis02-84	102	25	an	an	DET
ajis02-84	102	26	increasing	increase	VERB
ajis02-84	102	27	proportion	proportion	NOUN
ajis02-84	102	28	maintained	maintain	VERB
ajis02-84	102	29	by	by	ADP
ajis02-84	102	30	“	"	PUNCT
ajis02-84	102	31	outsiders	outsider	NOUN
ajis02-84	102	32	.	.	PUNCT
ajis02-84	102	33	”	"	PUNCT
ajis02-84	103	1	the	the	DET
ajis02-84	103	2	majority	majority	NOUN
ajis02-84	103	3	of	of	ADP
ajis02-84	103	4	tax	tax	NOUN
ajis02-84	103	5	returns	return	NOUN
ajis02-84	103	6	were	be	AUX
ajis02-84	103	7	prepared	prepare	VERB
ajis02-84	103	8	by	by	ADP
ajis02-84	103	9	“	"	PUNCT
ajis02-84	103	10	outsiders	outsider	NOUN
ajis02-84	103	11	”	"	PUNCT
ajis02-84	103	12	mainly	mainly	ADV
ajis02-84	103	13	accountants	accountant	NOUN
ajis02-84	103	14	.	.	PUNCT
ajis02-84	104	1	in	in	ADP
ajis02-84	104	2	general	general	ADJ
ajis02-84	104	3	,	,	PUNCT
ajis02-84	104	4	accounting	accounting	NOUN
ajis02-84	104	5	records	record	NOUN
ajis02-84	104	6	are	be	AUX
ajis02-84	104	7	maintained	maintain	VERB
ajis02-84	104	8	by	by	ADP
ajis02-84	104	9	individuals	individual	NOUN
ajis02-84	104	10	within	within	ADP
ajis02-84	104	11	the	the	DET
ajis02-84	104	12	farm	farm	NOUN
ajis02-84	104	13	business	business	NOUN
ajis02-84	104	14	.	.	PUNCT
ajis02-84	105	1	of	of	ADP
ajis02-84	105	2	course	course	ADV
ajis02-84	105	3	,	,	PUNCT
ajis02-84	105	4	it	it	PRON
ajis02-84	105	5	is	be	AUX
ajis02-84	105	6	possible	possible	ADJ
ajis02-84	105	7	that	that	SCONJ
ajis02-84	105	8	for	for	ADP
ajis02-84	105	9	a	a	DET
ajis02-84	105	10	specific	specific	ADJ
ajis02-84	105	11	farm	farm	NOUN
ajis02-84	105	12	business	business	NOUN
ajis02-84	105	13	some	some	DET
ajis02-84	105	14	records	record	NOUN
ajis02-84	105	15	may	may	AUX
ajis02-84	105	16	be	be	AUX
ajis02-84	105	17	maintained	maintain	VERB
ajis02-84	105	18	by	by	ADP
ajis02-84	105	19	“	"	PUNCT
ajis02-84	105	20	ourselves	ourselves	PRON
ajis02-84	105	21	”	"	PUNCT
ajis02-84	105	22	and	and	CCONJ
ajis02-84	105	23	others	other	NOUN
ajis02-84	105	24	,	,	PUNCT
ajis02-84	105	25	particularly	particularly	ADV
ajis02-84	105	26	tax	tax	NOUN
ajis02-84	105	27	returns	return	NOUN
ajis02-84	105	28	,	,	PUNCT
ajis02-84	105	29	are	be	AUX
ajis02-84	105	30	prepared	prepare	VERB
ajis02-84	105	31	by	by	ADP
ajis02-84	105	32	“	"	PUNCT
ajis02-84	105	33	outsiders	outsider	NOUN
ajis02-84	105	34	.	.	PUNCT
ajis02-84	105	35	”	"	PUNCT
ajis02-84	106	1	ajis	ajis	ADV
ajis02-84	106	2	volume	volume	VERB
ajis02-84	106	3	12	12	NUM
ajis02-84	106	4	no	no	NOUN
ajis02-84	106	5	.	.	NOUN
ajis02-84	106	6	2	2	NUM
ajis02-84	106	7	may	may	PROPN
ajis02-84	106	8	2005	2005	NUM
ajis02-84	106	9	55	55	NUM
ajis02-84	106	10	there	there	PRON
ajis02-84	106	11	are	be	VERB
ajis02-84	106	12	two	two	NUM
ajis02-84	106	13	types	type	NOUN
ajis02-84	106	14	of	of	ADP
ajis02-84	106	15	production	production	NOUN
ajis02-84	106	16	records	record	NOUN
ajis02-84	106	17	detailed	detail	VERB
ajis02-84	106	18	in	in	ADP
ajis02-84	106	19	table	table	NOUN
ajis02-84	106	20	1	1	NUM
ajis02-84	106	21	.	.	PUNCT
ajis02-84	106	22	livestock	livestock	NOUN
ajis02-84	106	23	records	record	NOUN
ajis02-84	106	24	cover	cover	VERB
ajis02-84	106	25	such	such	ADJ
ajis02-84	106	26	things	thing	NOUN
ajis02-84	106	27	as	as	ADP
ajis02-84	106	28	details	detail	NOUN
ajis02-84	106	29	about	about	ADP
ajis02-84	106	30	individual	individual	ADJ
ajis02-84	106	31	animals	animal	NOUN
ajis02-84	106	32	,	,	PUNCT
ajis02-84	106	33	feed	feed	NOUN
ajis02-84	106	34	rations	ration	NOUN
ajis02-84	106	35	,	,	PUNCT
ajis02-84	106	36	breeding	breed	VERB
ajis02-84	106	37	details	detail	NOUN
ajis02-84	106	38	or	or	CCONJ
ajis02-84	106	39	quantity	quantity	NOUN
ajis02-84	106	40	or	or	CCONJ
ajis02-84	106	41	quality	quality	NOUN
ajis02-84	106	42	of	of	ADP
ajis02-84	106	43	production	production	NOUN
ajis02-84	106	44	.	.	PUNCT
ajis02-84	107	1	cropping	crop	VERB
ajis02-84	107	2	information	information	NOUN
ajis02-84	107	3	or	or	CCONJ
ajis02-84	107	4	paddock	paddock	NOUN
ajis02-84	107	5	management	management	NOUN
ajis02-84	107	6	includes	include	VERB
ajis02-84	107	7	records	record	NOUN
ajis02-84	107	8	recording	record	VERB
ajis02-84	107	9	information	information	NOUN
ajis02-84	107	10	such	such	ADJ
ajis02-84	107	11	as	as	ADP
ajis02-84	107	12	cropping	crop	VERB
ajis02-84	107	13	history	history	NOUN
ajis02-84	107	14	,	,	PUNCT
ajis02-84	107	15	seed	seed	NOUN
ajis02-84	107	16	sown	sow	VERB
ajis02-84	107	17	,	,	PUNCT
ajis02-84	107	18	fertiliser	fertiliser	NOUN
ajis02-84	107	19	,	,	PUNCT
ajis02-84	107	20	herbicide	herbicide	NOUN
ajis02-84	107	21	or	or	CCONJ
ajis02-84	107	22	insecticide	insecticide	NOUN
ajis02-84	107	23	use	use	NOUN
ajis02-84	107	24	.	.	PUNCT
ajis02-84	108	1	many	many	ADJ
ajis02-84	108	2	dairy	dairy	NOUN
ajis02-84	108	3	farmers	farmer	NOUN
ajis02-84	108	4	raise	raise	VERB
ajis02-84	108	5	fodder	fodder	NOUN
ajis02-84	108	6	crops	crop	NOUN
ajis02-84	108	7	and	and	CCONJ
ajis02-84	108	8	most	most	ADJ
ajis02-84	108	9	have	have	AUX
ajis02-84	108	10	sown	sow	VERB
ajis02-84	108	11	pasture	pasture	NOUN
ajis02-84	108	12	in	in	ADP
ajis02-84	108	13	their	their	PRON
ajis02-84	108	14	paddocks	paddock	NOUN
ajis02-84	108	15	.	.	PUNCT
ajis02-84	109	1	the	the	DET
ajis02-84	109	2	majority	majority	NOUN
ajis02-84	109	3	of	of	ADP
ajis02-84	109	4	production	production	NOUN
ajis02-84	109	5	records	record	NOUN
ajis02-84	109	6	are	be	AUX
ajis02-84	109	7	maintained	maintain	VERB
ajis02-84	109	8	by	by	ADP
ajis02-84	109	9	individuals	individual	NOUN
ajis02-84	109	10	within	within	ADP
ajis02-84	109	11	the	the	DET
ajis02-84	109	12	farm	farm	NOUN
ajis02-84	109	13	business	business	NOUN
ajis02-84	109	14	.	.	PUNCT
ajis02-84	110	1	in	in	ADP
ajis02-84	110	2	order	order	NOUN
ajis02-84	110	3	for	for	SCONJ
ajis02-84	110	4	a	a	DET
ajis02-84	110	5	farm	farm	NOUN
ajis02-84	110	6	management	management	NOUN
ajis02-84	110	7	information	information	NOUN
ajis02-84	110	8	system	system	NOUN
ajis02-84	110	9	to	to	PART
ajis02-84	110	10	be	be	AUX
ajis02-84	110	11	deemed	deem	VERB
ajis02-84	110	12	to	to	PART
ajis02-84	110	13	exist	exist	VERB
ajis02-84	110	14	,	,	PUNCT
ajis02-84	110	15	information	information	NOUN
ajis02-84	110	16	from	from	ADP
ajis02-84	110	17	a	a	DET
ajis02-84	110	18	farm	farm	NOUN
ajis02-84	110	19	record	record	NOUN
ajis02-84	110	20	system	system	NOUN
ajis02-84	110	21	must	must	AUX
ajis02-84	110	22	be	be	AUX
ajis02-84	110	23	used	use	VERB
ajis02-84	110	24	to	to	PART
ajis02-84	110	25	support	support	VERB
ajis02-84	110	26	farm	farm	NOUN
ajis02-84	110	27	business	business	NOUN
ajis02-84	110	28	decision	decision	NOUN
ajis02-84	110	29	-	-	PUNCT
ajis02-84	110	30	making	making	NOUN
ajis02-84	110	31	.	.	PUNCT
ajis02-84	111	1	prime	prime	ADJ
ajis02-84	111	2	decision	decision	NOUN
ajis02-84	111	3	makers	maker	NOUN
ajis02-84	111	4	were	be	AUX
ajis02-84	111	5	also	also	ADV
ajis02-84	111	6	requested	request	VERB
ajis02-84	111	7	to	to	PART
ajis02-84	111	8	indicate	indicate	VERB
ajis02-84	111	9	how	how	SCONJ
ajis02-84	111	10	information	information	NOUN
ajis02-84	111	11	is	be	AUX
ajis02-84	111	12	used	use	VERB
ajis02-84	111	13	.	.	PUNCT
ajis02-84	112	1	for	for	ADP
ajis02-84	112	2	accounting	accounting	NOUN
ajis02-84	112	3	records	record	NOUN
ajis02-84	112	4	,	,	PUNCT
ajis02-84	112	5	four	four	NUM
ajis02-84	112	6	uses	use	NOUN
ajis02-84	112	7	for	for	ADP
ajis02-84	112	8	information	information	NOUN
ajis02-84	112	9	were	be	AUX
ajis02-84	112	10	detailed	detail	VERB
ajis02-84	112	11	:	:	PUNCT
ajis02-84	112	12	(	(	PUNCT
ajis02-84	112	13	1	1	X
ajis02-84	112	14	)	)	PUNCT
ajis02-84	112	15	to	to	PART
ajis02-84	112	16	show	show	VERB
ajis02-84	112	17	how	how	SCONJ
ajis02-84	112	18	much	much	ADJ
ajis02-84	112	19	we	we	PRON
ajis02-84	112	20	have	have	AUX
ajis02-84	112	21	spent	spend	VERB
ajis02-84	112	22	,	,	PUNCT
ajis02-84	112	23	or	or	CCONJ
ajis02-84	112	24	how	how	SCONJ
ajis02-84	112	25	much	much	ADV
ajis02-84	112	26	we	we	PRON
ajis02-84	112	27	have	have	VERB
ajis02-84	112	28	to	to	PART
ajis02-84	112	29	spend	spend	VERB
ajis02-84	112	30	,	,	PUNCT
ajis02-84	112	31	(	(	PUNCT
ajis02-84	112	32	2	2	X
ajis02-84	112	33	)	)	PUNCT
ajis02-84	112	34	to	to	PART
ajis02-84	112	35	show	show	VERB
ajis02-84	112	36	how	how	SCONJ
ajis02-84	112	37	the	the	DET
ajis02-84	112	38	farm	farm	NOUN
ajis02-84	112	39	business	business	NOUN
ajis02-84	112	40	has	have	AUX
ajis02-84	112	41	run	run	VERB
ajis02-84	112	42	in	in	ADP
ajis02-84	112	43	the	the	DET
ajis02-84	112	44	past	past	NOUN
ajis02-84	112	45	so	so	SCONJ
ajis02-84	112	46	we	we	PRON
ajis02-84	112	47	can	can	AUX
ajis02-84	112	48	decide	decide	VERB
ajis02-84	112	49	how	how	SCONJ
ajis02-84	112	50	to	to	PART
ajis02-84	112	51	run	run	VERB
ajis02-84	112	52	it	it	PRON
ajis02-84	112	53	in	in	ADP
ajis02-84	112	54	the	the	DET
ajis02-84	112	55	future	future	NOUN
ajis02-84	112	56	,	,	PUNCT
ajis02-84	112	57	(	(	PUNCT
ajis02-84	112	58	3	3	X
ajis02-84	112	59	)	)	PUNCT
ajis02-84	112	60	to	to	PART
ajis02-84	112	61	provide	provide	VERB
ajis02-84	112	62	information	information	NOUN
ajis02-84	112	63	to	to	PART
ajis02-84	112	64	help	help	VERB
ajis02-84	112	65	us	we	PRON
ajis02-84	112	66	make	make	VERB
ajis02-84	112	67	big	big	ADJ
ajis02-84	112	68	decisions	decision	NOUN
ajis02-84	112	69	,	,	PUNCT
ajis02-84	112	70	like	like	ADP
ajis02-84	112	71	purchase	purchase	NOUN
ajis02-84	112	72	of	of	ADP
ajis02-84	112	73	equipment	equipment	NOUN
ajis02-84	112	74	or	or	CCONJ
ajis02-84	112	75	whether	whether	SCONJ
ajis02-84	112	76	to	to	PART
ajis02-84	112	77	buy	buy	VERB
ajis02-84	112	78	the	the	DET
ajis02-84	112	79	farm	farm	NOUN
ajis02-84	112	80	next	next	ADP
ajis02-84	112	81	door	door	NOUN
ajis02-84	112	82	,	,	PUNCT
ajis02-84	112	83	and	and	CCONJ
ajis02-84	112	84	(	(	PUNCT
ajis02-84	112	85	4	4	NUM
ajis02-84	112	86	)	)	PUNCT
ajis02-84	112	87	to	to	PART
ajis02-84	112	88	provide	provide	VERB
ajis02-84	112	89	information	information	NOUN
ajis02-84	112	90	to	to	PART
ajis02-84	112	91	help	help	VERB
ajis02-84	112	92	us	we	PRON
ajis02-84	112	93	decide	decide	VERB
ajis02-84	112	94	what	what	PRON
ajis02-84	112	95	to	to	PART
ajis02-84	112	96	do	do	VERB
ajis02-84	112	97	when	when	SCONJ
ajis02-84	112	98	problems	problem	NOUN
ajis02-84	112	99	come	come	VERB
ajis02-84	112	100	like	like	ADP
ajis02-84	112	101	drought	drought	NOUN
ajis02-84	112	102	,	,	PUNCT
ajis02-84	112	103	sickness	sickness	NOUN
ajis02-84	112	104	,	,	PUNCT
ajis02-84	112	105	low	low	ADJ
ajis02-84	112	106	prices	price	NOUN
ajis02-84	112	107	and	and	CCONJ
ajis02-84	112	108	so	so	ADV
ajis02-84	112	109	on	on	ADV
ajis02-84	112	110	.	.	PUNCT
ajis02-84	113	1	for	for	ADP
ajis02-84	113	2	production	production	NOUN
ajis02-84	113	3	records	record	NOUN
ajis02-84	113	4	,	,	PUNCT
ajis02-84	113	5	four	four	NUM
ajis02-84	113	6	uses	use	NOUN
ajis02-84	113	7	were	be	AUX
ajis02-84	113	8	also	also	ADV
ajis02-84	113	9	detailed	detailed	ADJ
ajis02-84	113	10	:	:	PUNCT
ajis02-84	113	11	(	(	PUNCT
ajis02-84	113	12	1	1	X
ajis02-84	113	13	)	)	PUNCT
ajis02-84	113	14	to	to	PART
ajis02-84	113	15	provide	provide	VERB
ajis02-84	113	16	information	information	NOUN
ajis02-84	113	17	to	to	PART
ajis02-84	113	18	help	help	VERB
ajis02-84	113	19	decide	decide	VERB
ajis02-84	113	20	which	which	DET
ajis02-84	113	21	animal	animal	NOUN
ajis02-84	113	22	to	to	PART
ajis02-84	113	23	breed	breed	VERB
ajis02-84	113	24	,	,	PUNCT
ajis02-84	113	25	or	or	CCONJ
ajis02-84	113	26	which	which	PRON
ajis02-84	113	27	to	to	ADP
ajis02-84	113	28	cull	cull	NOUN
ajis02-84	113	29	,	,	PUNCT
ajis02-84	113	30	(	(	PUNCT
ajis02-84	113	31	2	2	X
ajis02-84	113	32	)	)	PUNCT
ajis02-84	113	33	to	to	PART
ajis02-84	113	34	help	help	VERB
ajis02-84	113	35	decide	decide	VERB
ajis02-84	113	36	which	which	DET
ajis02-84	113	37	animals	animal	NOUN
ajis02-84	113	38	to	to	ADP
ajis02-84	113	39	market	market	NOUN
ajis02-84	113	40	,	,	PUNCT
ajis02-84	113	41	(	(	PUNCT
ajis02-84	113	42	3	3	X
ajis02-84	113	43	)	)	PUNCT
ajis02-84	113	44	to	to	PART
ajis02-84	113	45	provide	provide	VERB
ajis02-84	113	46	information	information	NOUN
ajis02-84	113	47	to	to	PART
ajis02-84	113	48	help	help	VERB
ajis02-84	113	49	decide	decide	VERB
ajis02-84	113	50	what	what	PRON
ajis02-84	113	51	to	to	PART
ajis02-84	113	52	grow	grow	VERB
ajis02-84	113	53	or	or	CCONJ
ajis02-84	113	54	when	when	SCONJ
ajis02-84	113	55	to	to	PART
ajis02-84	113	56	grow	grow	VERB
ajis02-84	113	57	it	it	PRON
ajis02-84	113	58	,	,	PUNCT
ajis02-84	113	59	and	and	CCONJ
ajis02-84	113	60	(	(	PUNCT
ajis02-84	113	61	4	4	NUM
ajis02-84	113	62	)	)	PUNCT
ajis02-84	113	63	to	to	PART
ajis02-84	113	64	decide	decide	VERB
ajis02-84	113	65	how	how	SCONJ
ajis02-84	113	66	much	much	ADJ
ajis02-84	113	67	seed	seed	NOUN
ajis02-84	113	68	,	,	PUNCT
ajis02-84	113	69	fertiliser	fertiliser	NOUN
ajis02-84	113	70	,	,	PUNCT
ajis02-84	113	71	herbicide	herbicide	NOUN
ajis02-84	113	72	or	or	CCONJ
ajis02-84	113	73	insecticide	insecticide	NOUN
ajis02-84	113	74	to	to	PART
ajis02-84	113	75	use	use	VERB
ajis02-84	113	76	.	.	PUNCT
ajis02-84	114	1	results	result	NOUN
ajis02-84	114	2	indicate	indicate	VERB
ajis02-84	114	3	that	that	SCONJ
ajis02-84	114	4	accounting	accounting	NOUN
ajis02-84	114	5	and	and	CCONJ
ajis02-84	114	6	production	production	NOUN
ajis02-84	114	7	records	record	NOUN
ajis02-84	114	8	commonly	commonly	ADV
ajis02-84	114	9	do	do	AUX
ajis02-84	114	10	provide	provide	VERB
ajis02-84	114	11	information	information	NOUN
ajis02-84	114	12	to	to	PART
ajis02-84	114	13	support	support	VERB
ajis02-84	114	14	farm	farm	NOUN
ajis02-84	114	15	business	business	NOUN
ajis02-84	114	16	decision	decision	NOUN
ajis02-84	114	17	-	-	PUNCT
ajis02-84	114	18	making	making	NOUN
ajis02-84	114	19	.	.	PUNCT
ajis02-84	115	1	the	the	DET
ajis02-84	115	2	strong	strong	ADJ
ajis02-84	115	3	results	result	NOUN
ajis02-84	115	4	for	for	ADP
ajis02-84	115	5	“	"	PUNCT
ajis02-84	115	6	how	how	SCONJ
ajis02-84	115	7	much	much	ADV
ajis02-84	115	8	spent	spend	VERB
ajis02-84	115	9	,	,	PUNCT
ajis02-84	115	10	and	and	CCONJ
ajis02-84	115	11	how	how	SCONJ
ajis02-84	115	12	much	much	ADV
ajis02-84	115	13	we	we	PRON
ajis02-84	115	14	have	have	VERB
ajis02-84	115	15	to	to	PART
ajis02-84	115	16	spend,”(78.8	spend,”(78.8	VERB
ajis02-84	115	17	%	%	NOUN
ajis02-84	115	18	)	)	PUNCT
ajis02-84	115	19	and	and	CCONJ
ajis02-84	115	20	“	"	PUNCT
ajis02-84	115	21	to	to	PART
ajis02-84	115	22	help	help	VERB
ajis02-84	115	23	decide	decide	VERB
ajis02-84	115	24	which	which	DET
ajis02-84	115	25	animals	animal	NOUN
ajis02-84	115	26	to	to	PART
ajis02-84	115	27	breed	breed	VERB
ajis02-84	115	28	,	,	PUNCT
ajis02-84	115	29	which	which	PRON
ajis02-84	115	30	to	to	PART
ajis02-84	115	31	cull	cull	VERB
ajis02-84	115	32	”	"	PUNCT
ajis02-84	115	33	(	(	PUNCT
ajis02-84	115	34	82.2	82.2	NUM
ajis02-84	115	35	%	%	NOUN
ajis02-84	115	36	)	)	PUNCT
ajis02-84	115	37	appear	appear	VERB
ajis02-84	115	38	to	to	PART
ajis02-84	115	39	reflect	reflect	VERB
ajis02-84	115	40	the	the	DET
ajis02-84	115	41	more	more	ADV
ajis02-84	115	42	universal	universal	ADJ
ajis02-84	115	43	nature	nature	NOUN
ajis02-84	115	44	of	of	ADP
ajis02-84	115	45	such	such	ADJ
ajis02-84	115	46	decisions	decision	NOUN
ajis02-84	115	47	.	.	PUNCT
ajis02-84	116	1	results	result	NOUN
ajis02-84	116	2	for	for	ADP
ajis02-84	116	3	the	the	DET
ajis02-84	116	4	model	model	NOUN
ajis02-84	116	5	of	of	ADP
ajis02-84	116	6	farm	farm	NOUN
ajis02-84	116	7	management	management	NOUN
ajis02-84	116	8	information	information	NOUN
ajis02-84	116	9	systems	system	NOUN
ajis02-84	116	10	are	be	AUX
ajis02-84	116	11	detailed	detail	VERB
ajis02-84	116	12	in	in	ADP
ajis02-84	116	13	table	table	NOUN
ajis02-84	116	14	2	2	NUM
ajis02-84	116	15	.	.	PUNCT
ajis02-84	116	16	results	result	NOUN
ajis02-84	116	17	show	show	VERB
ajis02-84	116	18	that	that	SCONJ
ajis02-84	116	19	the	the	DET
ajis02-84	116	20	majority	majority	NOUN
ajis02-84	116	21	of	of	ADP
ajis02-84	116	22	farm	farm	NOUN
ajis02-84	116	23	businesses	business	NOUN
ajis02-84	116	24	own	own	VERB
ajis02-84	116	25	a	a	DET
ajis02-84	116	26	computer	computer	NOUN
ajis02-84	116	27	system	system	NOUN
ajis02-84	116	28	,	,	PUNCT
ajis02-84	116	29	with	with	ADP
ajis02-84	116	30	the	the	DET
ajis02-84	116	31	majority	majority	NOUN
ajis02-84	116	32	of	of	ADP
ajis02-84	116	33	computer	computer	NOUN
ajis02-84	116	34	owners	owner	NOUN
ajis02-84	116	35	having	have	VERB
ajis02-84	116	36	access	access	NOUN
ajis02-84	116	37	to	to	ADP
ajis02-84	116	38	the	the	DET
ajis02-84	116	39	internet	internet	NOUN
ajis02-84	116	40	.	.	PUNCT
ajis02-84	117	1	the	the	DET
ajis02-84	117	2	result	result	NOUN
ajis02-84	117	3	of	of	ADP
ajis02-84	117	4	48.2	48.2	NUM
ajis02-84	117	5	%	%	NOUN
ajis02-84	117	6	for	for	ADP
ajis02-84	117	7	“	"	PUNCT
ajis02-84	117	8	use	use	NOUN
ajis02-84	117	9	of	of	ADP
ajis02-84	117	10	the	the	DET
ajis02-84	117	11	internet	internet	NOUN
ajis02-84	117	12	:	:	PUNCT
ajis02-84	117	13	”	"	PUNCT
ajis02-84	117	14	was	be	AUX
ajis02-84	117	15	larger	large	ADJ
ajis02-84	117	16	than	than	SCONJ
ajis02-84	117	17	expected	expect	VERB
ajis02-84	117	18	,	,	PUNCT
ajis02-84	117	19	but	but	CCONJ
ajis02-84	117	20	not	not	PART
ajis02-84	117	21	surprising	surprising	ADJ
ajis02-84	117	22	owning	owning	NOUN
ajis02-84	117	23	to	to	ADP
ajis02-84	117	24	the	the	DET
ajis02-84	117	25	fact	fact	NOUN
ajis02-84	117	26	that	that	SCONJ
ajis02-84	117	27	the	the	DET
ajis02-84	117	28	majority	majority	NOUN
ajis02-84	117	29	of	of	ADP
ajis02-84	117	30	new	new	ADJ
ajis02-84	117	31	computers	computer	NOUN
ajis02-84	117	32	now	now	ADV
ajis02-84	117	33	ship	ship	VERB
ajis02-84	117	34	with	with	ADP
ajis02-84	117	35	modems	modem	NOUN
ajis02-84	117	36	,	,	PUNCT
ajis02-84	117	37	and	and	CCONJ
ajis02-84	117	38	connection	connection	NOUN
ajis02-84	117	39	to	to	ADP
ajis02-84	117	40	the	the	DET
ajis02-84	117	41	internet	internet	NOUN
ajis02-84	117	42	via	via	ADP
ajis02-84	117	43	a	a	DET
ajis02-84	117	44	telephone	telephone	NOUN
ajis02-84	117	45	line	line	NOUN
ajis02-84	117	46	is	be	AUX
ajis02-84	117	47	a	a	DET
ajis02-84	117	48	relatively	relatively	ADV
ajis02-84	117	49	simple	simple	ADJ
ajis02-84	117	50	procedure	procedure	NOUN
ajis02-84	117	51	.	.	PUNCT
ajis02-84	118	1	it	it	PRON
ajis02-84	118	2	is	be	AUX
ajis02-84	118	3	interesting	interesting	ADJ
ajis02-84	118	4	to	to	PART
ajis02-84	118	5	note	note	VERB
ajis02-84	118	6	that	that	SCONJ
ajis02-84	118	7	only	only	ADV
ajis02-84	118	8	7.9	7.9	NUM
ajis02-84	118	9	%	%	NOUN
ajis02-84	118	10	of	of	ADP
ajis02-84	118	11	computer	computer	NOUN
ajis02-84	118	12	owners	owner	NOUN
ajis02-84	118	13	purchased	purchase	VERB
ajis02-84	118	14	a	a	DET
ajis02-84	118	15	computer	computer	NOUN
ajis02-84	118	16	to	to	PART
ajis02-84	118	17	gain	gain	VERB
ajis02-84	118	18	access	access	NOUN
ajis02-84	118	19	to	to	ADP
ajis02-84	118	20	the	the	DET
ajis02-84	118	21	internet	internet	NOUN
ajis02-84	118	22	–	–	PUNCT
ajis02-84	118	23	the	the	DET
ajis02-84	118	24	majority	majority	NOUN
ajis02-84	118	25	92.1	92.1	NUM
ajis02-84	118	26	%	%	NOUN
ajis02-84	118	27	owned	own	VERB
ajis02-84	118	28	and	and	CCONJ
ajis02-84	118	29	operated	operate	VERB
ajis02-84	118	30	a	a	DET
ajis02-84	118	31	computer	computer	NOUN
ajis02-84	118	32	system	system	NOUN
ajis02-84	118	33	before	before	ADP
ajis02-84	118	34	internet	internet	NOUN
ajis02-84	118	35	connection	connection	NOUN
ajis02-84	118	36	.	.	PUNCT
ajis02-84	119	1	this	this	DET
ajis02-84	119	2	result	result	NOUN
ajis02-84	119	3	tends	tend	VERB
ajis02-84	119	4	to	to	PART
ajis02-84	119	5	support	support	VERB
ajis02-84	119	6	the	the	DET
ajis02-84	119	7	notion	notion	NOUN
ajis02-84	119	8	of	of	ADP
ajis02-84	119	9	contiguous	contiguous	ADJ
ajis02-84	119	10	movement	movement	NOUN
ajis02-84	119	11	along	along	ADP
ajis02-84	119	12	the	the	DET
ajis02-84	119	13	model	model	NOUN
ajis02-84	119	14	,	,	PUNCT
ajis02-84	119	15	that	that	ADV
ajis02-84	119	16	is	is	ADV
ajis02-84	119	17	,	,	PUNCT
ajis02-84	119	18	the	the	DET
ajis02-84	119	19	notion	notion	NOUN
ajis02-84	119	20	of	of	ADP
ajis02-84	119	21	gradual	gradual	ADJ
ajis02-84	119	22	increase	increase	NOUN
ajis02-84	119	23	in	in	ADP
ajis02-84	119	24	sophistication	sophistication	NOUN
ajis02-84	119	25	of	of	ADP
ajis02-84	119	26	farm	farm	NOUN
ajis02-84	119	27	management	management	NOUN
ajis02-84	119	28	information	information	NOUN
ajis02-84	119	29	systems	system	NOUN
ajis02-84	119	30	.	.	PUNCT
ajis02-84	120	1	table	table	NOUN
ajis02-84	120	2	2	2	NUM
ajis02-84	120	3	level	level	NOUN
ajis02-84	120	4	of	of	ADP
ajis02-84	120	5	sophistication	sophistication	NOUN
ajis02-84	120	6	of	of	ADP
ajis02-84	120	7	farm	farm	NOUN
ajis02-84	120	8	management	management	NOUN
ajis02-84	120	9	information	information	NOUN
ajis02-84	120	10	systems	system	NOUN
ajis02-84	120	11	level	level	NOUN
ajis02-84	120	12	of	of	ADP
ajis02-84	120	13	sophistication	sophistication	NOUN
ajis02-84	120	14	frequency	frequency	NOUN
ajis02-84	120	15	%	%	INTJ
ajis02-84	121	1	no	no	DET
ajis02-84	121	2	fmis	fmis	ADJ
ajis02-84	121	3	1	1	NUM
ajis02-84	121	4	1.2	1.2	NUM
ajis02-84	121	5	manual	manual	NOUN
ajis02-84	121	6	fmis	fmi	VERB
ajis02-84	121	7	26	26	NUM
ajis02-84	121	8	30.6	30.6	NUM
ajis02-84	121	9	computer	computer	NOUN
ajis02-84	121	10	-	-	PUNCT
ajis02-84	121	11	supported	support	VERB
ajis02-84	121	12	fmis	fmis	ADV
ajis02-84	121	13	17	17	NUM
ajis02-84	121	14	20.0	20.0	NUM
ajis02-84	121	15	use	use	NOUN
ajis02-84	121	16	of	of	ADP
ajis02-84	121	17	internet	internet	NOUN
ajis02-84	121	18	41	41	NUM
ajis02-84	121	19	48.2	48.2	NUM
ajis02-84	121	20	n	n	NOUN
ajis02-84	121	21	=	=	SYM
ajis02-84	121	22	85	85	NUM
ajis02-84	121	23	prime	prime	ADJ
ajis02-84	121	24	decision	decision	NOUN
ajis02-84	121	25	makers	maker	NOUN
ajis02-84	121	26	were	be	AUX
ajis02-84	121	27	asked	ask	VERB
ajis02-84	121	28	to	to	PART
ajis02-84	121	29	indicate	indicate	VERB
ajis02-84	121	30	which	which	PRON
ajis02-84	121	31	of	of	ADP
ajis02-84	121	32	four	four	NUM
ajis02-84	121	33	skills	skill	NOUN
ajis02-84	121	34	that	that	PRON
ajis02-84	121	35	they	they	PRON
ajis02-84	121	36	believe	believe	VERB
ajis02-84	121	37	they	they	PRON
ajis02-84	121	38	immediately	immediately	ADV
ajis02-84	121	39	need	need	VERB
ajis02-84	121	40	to	to	PART
ajis02-84	121	41	improve	improve	VERB
ajis02-84	121	42	in	in	ADP
ajis02-84	121	43	order	order	NOUN
ajis02-84	121	44	to	to	PART
ajis02-84	121	45	more	more	ADV
ajis02-84	121	46	easily	easily	ADV
ajis02-84	121	47	complete	complete	VERB
ajis02-84	121	48	their	their	PRON
ajis02-84	121	49	business	business	NOUN
ajis02-84	121	50	activity	activity	NOUN
ajis02-84	121	51	statement	statement	NOUN
ajis02-84	121	52	(	(	PUNCT
ajis02-84	121	53	bas	bas	PROPN
ajis02-84	121	54	)	)	PUNCT
ajis02-84	121	55	.	.	PUNCT
ajis02-84	122	1	these	these	DET
ajis02-84	122	2	four	four	NUM
ajis02-84	122	3	skills	skill	NOUN
ajis02-84	122	4	are	be	AUX
ajis02-84	122	5	defined	define	VERB
ajis02-84	122	6	as	as	SCONJ
ajis02-84	122	7	follows	follow	VERB
ajis02-84	122	8	:	:	PUNCT
ajis02-84	122	9	(	(	PUNCT
ajis02-84	122	10	1	1	X
ajis02-84	122	11	)	)	PUNCT
ajis02-84	122	12	accounting/	accounting/	NUM
ajis02-84	122	13	bookkeeping	bookkeeping	NOUN
ajis02-84	122	14	skills	skill	NOUN
ajis02-84	122	15	–	–	PUNCT
ajis02-84	122	16	e.g.	e.g.	ADV
ajis02-84	122	17	keep	keep	VERB
ajis02-84	122	18	cash	cash	NOUN
ajis02-84	122	19	book	book	NOUN
ajis02-84	122	20	better	well	ADV
ajis02-84	122	21	,	,	PUNCT
ajis02-84	122	22	expand	expand	VERB
ajis02-84	122	23	your	your	PRON
ajis02-84	122	24	farm	farm	NOUN
ajis02-84	122	25	records	record	NOUN
ajis02-84	122	26	,	,	PUNCT
ajis02-84	122	27	improve	improve	VERB
ajis02-84	122	28	budgets	budget	NOUN
ajis02-84	122	29	,	,	PUNCT
ajis02-84	122	30	produce	produce	VERB
ajis02-84	122	31	more	more	ADJ
ajis02-84	122	32	accurate	accurate	ADJ
ajis02-84	122	33	profit	profit	NOUN
ajis02-84	122	34	and	and	CCONJ
ajis02-84	122	35	loss	loss	NOUN
ajis02-84	122	36	statements	statement	NOUN
ajis02-84	122	37	,	,	PUNCT
ajis02-84	122	38	ajis	aji	NOUN
ajis02-84	122	39	volume	volume	VERB
ajis02-84	122	40	12	12	NUM
ajis02-84	122	41	no	no	NOUN
ajis02-84	122	42	.	.	NOUN
ajis02-84	122	43	2	2	NUM
ajis02-84	122	44	may	may	PROPN
ajis02-84	122	45	2005	2005	NUM
ajis02-84	122	46	56	56	NUM
ajis02-84	122	47	produce	produce	VERB
ajis02-84	122	48	more	more	ADJ
ajis02-84	122	49	details	detail	NOUN
ajis02-84	122	50	balance	balance	NOUN
ajis02-84	122	51	sheets	sheet	NOUN
ajis02-84	122	52	etc	etc	X
ajis02-84	122	53	.	.	X
ajis02-84	122	54	,	,	PUNCT
ajis02-84	122	55	(	(	PUNCT
ajis02-84	122	56	2	2	X
ajis02-84	122	57	)	)	PUNCT
ajis02-84	122	58	computer	computer	NOUN
ajis02-84	122	59	skills	skill	NOUN
ajis02-84	122	60	–	–	PUNCT
ajis02-84	122	61	e.g.	e.g.	ADV
ajis02-84	122	62	learn	learn	VERB
ajis02-84	122	63	new	new	ADJ
ajis02-84	122	64	software	software	NOUN
ajis02-84	122	65	packages	package	NOUN
ajis02-84	122	66	,	,	PUNCT
ajis02-84	122	67	use	use	VERB
ajis02-84	122	68	existing	exist	VERB
ajis02-84	122	69	software	software	NOUN
ajis02-84	122	70	better	well	ADV
ajis02-84	122	71	and	and	CCONJ
ajis02-84	122	72	so	so	ADV
ajis02-84	122	73	forth	forth	ADV
ajis02-84	122	74	,	,	PUNCT
ajis02-84	122	75	(	(	PUNCT
ajis02-84	122	76	3	3	X
ajis02-84	122	77	)	)	PUNCT
ajis02-84	122	78	internet	internet	NOUN
ajis02-84	122	79	skills	skill	NOUN
ajis02-84	122	80	–	–	PUNCT
ajis02-84	122	81	e.g.	e.g.	ADV
ajis02-84	122	82	learn	learn	VERB
ajis02-84	122	83	to	to	PART
ajis02-84	122	84	find	find	VERB
ajis02-84	122	85	more	more	ADJ
ajis02-84	122	86	information	information	NOUN
ajis02-84	122	87	on	on	ADP
ajis02-84	122	88	gst	gst	PROPN
ajis02-84	122	89	and	and	CCONJ
ajis02-84	122	90	bas	bas	PROPN
ajis02-84	122	91	,	,	PUNCT
ajis02-84	122	92	and	and	CCONJ
ajis02-84	122	93	similar	similar	ADJ
ajis02-84	122	94	activities	activity	NOUN
ajis02-84	122	95	,	,	PUNCT
ajis02-84	122	96	and	and	CCONJ
ajis02-84	122	97	(	(	PUNCT
ajis02-84	122	98	4	4	X
ajis02-84	122	99	)	)	PUNCT
ajis02-84	122	100	analytical	analytical	ADJ
ajis02-84	122	101	skills	skill	NOUN
ajis02-84	122	102	–	–	PUNCT
ajis02-84	122	103	e.g.	e.g.	ADV
ajis02-84	122	104	how	how	SCONJ
ajis02-84	122	105	to	to	PART
ajis02-84	122	106	perform	perform	VERB
ajis02-84	122	107	more	more	ADV
ajis02-84	122	108	advanced	advanced	ADJ
ajis02-84	122	109	calculations	calculation	NOUN
ajis02-84	122	110	using	use	VERB
ajis02-84	122	111	the	the	DET
ajis02-84	122	112	information	information	NOUN
ajis02-84	122	113	you	you	PRON
ajis02-84	122	114	already	already	ADV
ajis02-84	122	115	have	have	VERB
ajis02-84	122	116	available	available	ADJ
ajis02-84	122	117	.	.	PUNCT
ajis02-84	123	1	prime	prime	ADJ
ajis02-84	123	2	decision	decision	NOUN
ajis02-84	123	3	maker	maker	NOUN
ajis02-84	123	4	’s	’s	PART
ajis02-84	123	5	responses	response	NOUN
ajis02-84	123	6	are	be	AUX
ajis02-84	123	7	detailed	detail	VERB
ajis02-84	123	8	in	in	ADP
ajis02-84	123	9	table	table	NOUN
ajis02-84	123	10	3	3	NUM
ajis02-84	123	11	.	.	PUNCT
ajis02-84	123	12	table	table	NOUN
ajis02-84	123	13	3	3	NUM
ajis02-84	123	14	management	management	NOUN
ajis02-84	123	15	skills	skill	NOUN
ajis02-84	123	16	management	management	NOUN
ajis02-84	123	17	skill	skill	NOUN
ajis02-84	123	18	frequency	frequency	NOUN
ajis02-84	123	19	%	%	NOUN
ajis02-84	123	20	accounting/	accounting/	NUM
ajis02-84	123	21	bookkeeping	bookkeeping	NOUN
ajis02-84	123	22	41	41	NUM
ajis02-84	123	23	54.7	54.7	NUM
ajis02-84	123	24	computer	computer	NOUN
ajis02-84	123	25	19	19	NUM
ajis02-84	123	26	25.3	25.3	NUM
ajis02-84	123	27	internet	internet	NOUN
ajis02-84	123	28	2	2	NUM
ajis02-84	123	29	2.7	2.7	NUM
ajis02-84	123	30	analytical	analytical	ADJ
ajis02-84	123	31	13	13	NUM
ajis02-84	123	32	17.3	17.3	NUM
ajis02-84	123	33	n	n	NOUN
ajis02-84	123	34	=	=	SYM
ajis02-84	123	35	85	85	NUM
ajis02-84	123	36	system	system	NOUN
ajis02-84	123	37	missing	miss	VERB
ajis02-84	123	38	=	=	PUNCT
ajis02-84	123	39	10	10	NUM
ajis02-84	123	40	the	the	DET
ajis02-84	123	41	raw	raw	ADJ
ajis02-84	123	42	results	result	NOUN
ajis02-84	123	43	in	in	ADP
ajis02-84	123	44	table	table	NOUN
ajis02-84	123	45	3	3	NUM
ajis02-84	123	46	suggest	suggest	VERB
ajis02-84	123	47	that	that	SCONJ
ajis02-84	123	48	less	less	ADV
ajis02-84	123	49	technically	technically	ADV
ajis02-84	123	50	oriented	orient	VERB
ajis02-84	123	51	skills	skill	NOUN
ajis02-84	123	52	of	of	ADP
ajis02-84	123	53	accounting/	accounting/	NUM
ajis02-84	123	54	bookkeeping	bookkeeping	NOUN
ajis02-84	123	55	are	be	AUX
ajis02-84	123	56	the	the	DET
ajis02-84	123	57	most	most	ADV
ajis02-84	123	58	needed	need	VERB
ajis02-84	123	59	for	for	ADP
ajis02-84	123	60	completion	completion	NOUN
ajis02-84	123	61	of	of	ADP
ajis02-84	123	62	bas	bas	PROPN
ajis02-84	123	63	.	.	PUNCT
ajis02-84	124	1	however	however	ADV
ajis02-84	124	2	,	,	PUNCT
ajis02-84	124	3	results	result	NOUN
ajis02-84	124	4	are	be	AUX
ajis02-84	124	5	in	in	ADP
ajis02-84	124	6	part	part	NOUN
ajis02-84	124	7	related	relate	VERB
ajis02-84	124	8	to	to	ADP
ajis02-84	124	9	the	the	DET
ajis02-84	124	10	level	level	NOUN
ajis02-84	124	11	of	of	ADP
ajis02-84	124	12	complexity	complexity	NOUN
ajis02-84	124	13	of	of	ADP
ajis02-84	124	14	farm	farm	NOUN
ajis02-84	124	15	management	management	NOUN
ajis02-84	124	16	information	information	NOUN
ajis02-84	124	17	systems	system	NOUN
ajis02-84	124	18	.	.	PUNCT
ajis02-84	125	1	table	table	NOUN
ajis02-84	125	2	4	4	NUM
ajis02-84	125	3	repeats	repeat	VERB
ajis02-84	125	4	the	the	DET
ajis02-84	125	5	results	result	NOUN
ajis02-84	125	6	for	for	ADP
ajis02-84	125	7	table	table	NOUN
ajis02-84	125	8	3	3	NUM
ajis02-84	125	9	,	,	PUNCT
ajis02-84	125	10	but	but	CCONJ
ajis02-84	125	11	broken	break	VERB
ajis02-84	125	12	down	down	ADP
ajis02-84	125	13	by	by	ADP
ajis02-84	125	14	the	the	DET
ajis02-84	125	15	level	level	NOUN
ajis02-84	125	16	of	of	ADP
ajis02-84	125	17	complexity	complexity	NOUN
ajis02-84	125	18	of	of	ADP
ajis02-84	125	19	farm	farm	NOUN
ajis02-84	125	20	management	management	NOUN
ajis02-84	125	21	information	information	NOUN
ajis02-84	125	22	systems	system	NOUN
ajis02-84	125	23	.	.	PUNCT
ajis02-84	126	1	table	table	NOUN
ajis02-84	126	2	4	4	NUM
ajis02-84	126	3	management	management	NOUN
ajis02-84	126	4	skill	skill	NOUN
ajis02-84	126	5	by	by	ADP
ajis02-84	126	6	level	level	NOUN
ajis02-84	126	7	of	of	ADP
ajis02-84	126	8	sophistication	sophistication	NOUN
ajis02-84	126	9	of	of	ADP
ajis02-84	126	10	farm	farm	NOUN
ajis02-84	126	11	management	management	NOUN
ajis02-84	126	12	information	information	NOUN
ajis02-84	126	13	system	system	NOUN
ajis02-84	126	14	no	no	DET
ajis02-84	126	15	fmis	fmis	ADJ
ajis02-84	126	16	management	management	NOUN
ajis02-84	126	17	skill	skill	NOUN
ajis02-84	126	18	frequency	frequency	NOUN
ajis02-84	126	19	%	%	NOUN
ajis02-84	126	20	accounting/	accounting/	NUM
ajis02-84	126	21	bookkeeping	bookkeeping	NOUN
ajis02-84	126	22	1	1	NUM
ajis02-84	126	23	100.0	100.0	NUM
ajis02-84	126	24	manual	manual	NOUN
ajis02-84	126	25	fmis	fmis	ADJ
ajis02-84	126	26	management	management	NOUN
ajis02-84	126	27	skill	skill	NOUN
ajis02-84	126	28	frequency	frequency	NOUN
ajis02-84	126	29	%	%	NOUN
ajis02-84	126	30	accounting/	accounting/	NUM
ajis02-84	126	31	bookkeeping	bookkeeping	NOUN
ajis02-84	126	32	21	21	NUM
ajis02-84	126	33	95.5	95.5	NUM
ajis02-84	126	34	analytical	analytical	ADJ
ajis02-84	126	35	1	1	NUM
ajis02-84	126	36	4.5	4.5	NUM
ajis02-84	126	37	system	system	NOUN
ajis02-84	126	38	missing	miss	VERB
ajis02-84	126	39	=	=	SYM
ajis02-84	126	40	4	4	NUM
ajis02-84	126	41	computer	computer	NOUN
ajis02-84	126	42	-	-	PUNCT
ajis02-84	126	43	supported	support	VERB
ajis02-84	126	44	fmis	fmis	ADJ
ajis02-84	126	45	management	management	NOUN
ajis02-84	126	46	skill	skill	NOUN
ajis02-84	126	47	frequency	frequency	NOUN
ajis02-84	126	48	%	%	NOUN
ajis02-84	126	49	accounting/	accounting/	NUM
ajis02-84	126	50	bookkeeping	bookkeeping	NOUN
ajis02-84	126	51	9	9	NUM
ajis02-84	126	52	60.0	60.0	NUM
ajis02-84	126	53	computer	computer	NOUN
ajis02-84	126	54	2	2	NUM
ajis02-84	126	55	13.3	13.3	NUM
ajis02-84	126	56	internet	internet	NOUN
ajis02-84	126	57	1	1	NUM
ajis02-84	126	58	6.7	6.7	NUM
ajis02-84	126	59	ajis	ajis	NOUN
ajis02-84	126	60	volume	volume	VERB
ajis02-84	126	61	12	12	NUM
ajis02-84	126	62	no	no	NOUN
ajis02-84	126	63	.	.	NOUN
ajis02-84	126	64	2	2	NUM
ajis02-84	126	65	may	may	PROPN
ajis02-84	126	66	2005	2005	NUM
ajis02-84	126	67	57	57	NUM
ajis02-84	126	68	analytical	analytical	ADJ
ajis02-84	126	69	3	3	NUM
ajis02-84	126	70	20.0	20.0	NUM
ajis02-84	126	71	system	system	NOUN
ajis02-84	126	72	missing	miss	VERB
ajis02-84	126	73	=	=	SYM
ajis02-84	126	74	2	2	NUM
ajis02-84	126	75	use	use	NOUN
ajis02-84	126	76	of	of	ADP
ajis02-84	126	77	internet	internet	NOUN
ajis02-84	126	78	management	management	NOUN
ajis02-84	126	79	skill	skill	NOUN
ajis02-84	126	80	frequency	frequency	NOUN
ajis02-84	126	81	%	%	NOUN
ajis02-84	126	82	accounting/	accounting/	NUM
ajis02-84	126	83	bookkeeping	bookkeeping	NOUN
ajis02-84	126	84	10	10	NUM
ajis02-84	126	85	27.0	27.0	NUM
ajis02-84	126	86	computer	computer	NOUN
ajis02-84	126	87	17	17	NUM
ajis02-84	126	88	45.9	45.9	NUM
ajis02-84	126	89	internet	internet	NOUN
ajis02-84	126	90	1	1	NUM
ajis02-84	126	91	2.7	2.7	NUM
ajis02-84	126	92	analytical	analytical	ADJ
ajis02-84	126	93	9	9	NUM
ajis02-84	126	94	24.3	24.3	NUM
ajis02-84	126	95	system	system	NOUN
ajis02-84	126	96	missing	miss	VERB
ajis02-84	126	97	=	=	SYM
ajis02-84	126	98	4	4	NUM
ajis02-84	126	99	n	n	NOUN
ajis02-84	126	100	=	=	SYM
ajis02-84	126	101	85	85	NUM
ajis02-84	126	102	despite	despite	SCONJ
ajis02-84	126	103	there	there	PRON
ajis02-84	126	104	being	be	AUX
ajis02-84	126	105	only	only	ADV
ajis02-84	126	106	one	one	NUM
ajis02-84	126	107	observation	observation	NOUN
ajis02-84	126	108	for	for	ADP
ajis02-84	126	109	“	"	PUNCT
ajis02-84	126	110	no	no	DET
ajis02-84	126	111	fmis	fmis	NOUN
ajis02-84	126	112	”	"	PUNCT
ajis02-84	126	113	results	result	NOUN
ajis02-84	126	114	show	show	VERB
ajis02-84	126	115	that	that	SCONJ
ajis02-84	126	116	accounting/	accounting/	NUM
ajis02-84	126	117	bookkeeping	bookkeeping	NOUN
ajis02-84	126	118	skills	skill	NOUN
ajis02-84	126	119	are	be	AUX
ajis02-84	126	120	the	the	DET
ajis02-84	126	121	most	most	ADV
ajis02-84	126	122	important	important	ADJ
ajis02-84	126	123	to	to	ADP
ajis02-84	126	124	operators	operator	NOUN
ajis02-84	126	125	of	of	ADP
ajis02-84	126	126	non	non	ADJ
ajis02-84	126	127	-	-	ADJ
ajis02-84	126	128	computer	computer	NOUN
ajis02-84	126	129	supported	support	VERB
ajis02-84	126	130	fmis	fmi	NOUN
ajis02-84	126	131	,	,	PUNCT
ajis02-84	126	132	which	which	PRON
ajis02-84	126	133	tapers	taper	VERB
ajis02-84	126	134	off	off	ADP
ajis02-84	126	135	as	as	ADP
ajis02-84	126	136	the	the	DET
ajis02-84	126	137	level	level	NOUN
ajis02-84	126	138	of	of	ADP
ajis02-84	126	139	sophistication	sophistication	NOUN
ajis02-84	126	140	of	of	ADP
ajis02-84	126	141	fmis	fmis	ADV
ajis02-84	126	142	grows	grow	NOUN
ajis02-84	126	143	.	.	PUNCT
ajis02-84	127	1	conversely	conversely	ADV
ajis02-84	127	2	,	,	PUNCT
ajis02-84	127	3	the	the	DET
ajis02-84	127	4	importance	importance	NOUN
ajis02-84	127	5	of	of	ADP
ajis02-84	127	6	computer	computer	NOUN
ajis02-84	127	7	and	and	CCONJ
ajis02-84	127	8	analytical	analytical	ADJ
ajis02-84	127	9	skills	skill	NOUN
ajis02-84	127	10	grow	grow	VERB
ajis02-84	127	11	as	as	ADP
ajis02-84	127	12	the	the	DET
ajis02-84	127	13	level	level	NOUN
ajis02-84	127	14	of	of	ADP
ajis02-84	127	15	sophistication	sophistication	NOUN
ajis02-84	127	16	increases	increase	NOUN
ajis02-84	127	17	.	.	PUNCT
ajis02-84	128	1	the	the	DET
ajis02-84	128	2	interpretation	interpretation	NOUN
ajis02-84	128	3	given	give	VERB
ajis02-84	128	4	to	to	ADP
ajis02-84	128	5	these	these	DET
ajis02-84	128	6	results	result	NOUN
ajis02-84	128	7	is	be	AUX
ajis02-84	128	8	that	that	SCONJ
ajis02-84	128	9	individuals	individual	NOUN
ajis02-84	128	10	within	within	ADP
ajis02-84	128	11	farm	farm	NOUN
ajis02-84	128	12	businesses	business	NOUN
ajis02-84	128	13	that	that	PRON
ajis02-84	128	14	have	have	VERB
ajis02-84	128	15	relatively	relatively	ADV
ajis02-84	128	16	sophisticated	sophisticated	ADJ
ajis02-84	128	17	farm	farm	NOUN
ajis02-84	128	18	management	management	NOUN
ajis02-84	128	19	information	information	NOUN
ajis02-84	128	20	systems	system	NOUN
ajis02-84	128	21	have	have	AUX
ajis02-84	128	22	,	,	PUNCT
ajis02-84	128	23	in	in	ADP
ajis02-84	128	24	the	the	DET
ajis02-84	128	25	main	main	ADJ
ajis02-84	128	26	,	,	PUNCT
ajis02-84	128	27	acquired	acquire	VERB
ajis02-84	128	28	an	an	DET
ajis02-84	128	29	adequate	adequate	ADJ
ajis02-84	128	30	level	level	NOUN
ajis02-84	128	31	of	of	ADP
ajis02-84	128	32	accounting/	accounting/	NUM
ajis02-84	128	33	bookkeeping	bookkeeping	NOUN
ajis02-84	128	34	skills	skill	NOUN
ajis02-84	128	35	,	,	PUNCT
ajis02-84	128	36	and	and	CCONJ
ajis02-84	128	37	other	other	ADJ
ajis02-84	128	38	,	,	PUNCT
ajis02-84	128	39	more	more	ADV
ajis02-84	128	40	technically	technically	ADV
ajis02-84	128	41	oriented	orient	VERB
ajis02-84	128	42	skills	skill	NOUN
ajis02-84	128	43	become	become	VERB
ajis02-84	128	44	relatively	relatively	ADV
ajis02-84	128	45	more	more	ADV
ajis02-84	128	46	important	important	ADJ
ajis02-84	128	47	.	.	PUNCT
ajis02-84	129	1	the	the	DET
ajis02-84	129	2	most	most	ADV
ajis02-84	129	3	important	important	ADJ
ajis02-84	129	4	set	set	NOUN
ajis02-84	129	5	of	of	ADP
ajis02-84	129	6	skills	skill	NOUN
ajis02-84	129	7	for	for	ADP
ajis02-84	129	8	the	the	DET
ajis02-84	129	9	completion	completion	NOUN
ajis02-84	129	10	of	of	ADP
ajis02-84	129	11	bas	bas	PROPN
ajis02-84	129	12	appears	appear	VERB
ajis02-84	129	13	to	to	PART
ajis02-84	129	14	be	be	AUX
ajis02-84	129	15	accounting/	accounting/	NUM
ajis02-84	129	16	bookkeeping	bookkeeping	NOUN
ajis02-84	129	17	skills	skill	NOUN
ajis02-84	129	18	.	.	PUNCT
ajis02-84	130	1	the	the	DET
ajis02-84	130	2	ability	ability	NOUN
ajis02-84	130	3	for	for	ADP
ajis02-84	130	4	farm	farm	NOUN
ajis02-84	130	5	businesses	business	NOUN
ajis02-84	130	6	to	to	PART
ajis02-84	130	7	complete	complete	VERB
ajis02-84	130	8	their	their	PRON
ajis02-84	130	9	bas	bas	NOUN
ajis02-84	130	10	from	from	ADP
ajis02-84	130	11	their	their	PRON
ajis02-84	130	12	own	own	ADJ
ajis02-84	130	13	resources	resource	NOUN
ajis02-84	130	14	does	do	AUX
ajis02-84	130	15	appear	appear	VERB
ajis02-84	130	16	to	to	PART
ajis02-84	130	17	be	be	AUX
ajis02-84	130	18	related	relate	VERB
ajis02-84	130	19	to	to	ADP
ajis02-84	130	20	the	the	DET
ajis02-84	130	21	level	level	NOUN
ajis02-84	130	22	of	of	ADP
ajis02-84	130	23	complexity	complexity	NOUN
ajis02-84	130	24	of	of	ADP
ajis02-84	130	25	their	their	PRON
ajis02-84	130	26	farm	farm	NOUN
ajis02-84	130	27	management	management	NOUN
ajis02-84	130	28	information	information	NOUN
ajis02-84	130	29	systems	system	NOUN
ajis02-84	130	30	.	.	PUNCT
ajis02-84	131	1	summary	summary	NOUN
ajis02-84	131	2	and	and	CCONJ
ajis02-84	131	3	implication	implication	NOUN
ajis02-84	131	4	the	the	DET
ajis02-84	131	5	data	data	NOUN
ajis02-84	131	6	suggests	suggest	VERB
ajis02-84	131	7	that	that	SCONJ
ajis02-84	131	8	the	the	DET
ajis02-84	131	9	ability	ability	NOUN
ajis02-84	131	10	of	of	ADP
ajis02-84	131	11	victorian	victorian	ADJ
ajis02-84	131	12	dairy	dairy	NOUN
ajis02-84	131	13	farm	farm	NOUN
ajis02-84	131	14	businesses	business	NOUN
ajis02-84	131	15	to	to	PART
ajis02-84	131	16	complete	complete	VERB
ajis02-84	131	17	their	their	PRON
ajis02-84	131	18	bas	bas	PROPN
ajis02-84	131	19	form	form	NOUN
ajis02-84	131	20	from	from	ADP
ajis02-84	131	21	their	their	PRON
ajis02-84	131	22	own	own	ADJ
ajis02-84	131	23	resources	resource	NOUN
ajis02-84	131	24	appears	appear	VERB
ajis02-84	131	25	to	to	PART
ajis02-84	131	26	be	be	AUX
ajis02-84	131	27	related	relate	VERB
ajis02-84	131	28	to	to	ADP
ajis02-84	131	29	the	the	DET
ajis02-84	131	30	level	level	NOUN
ajis02-84	131	31	of	of	ADP
ajis02-84	131	32	complexity	complexity	NOUN
ajis02-84	131	33	of	of	ADP
ajis02-84	131	34	their	their	PRON
ajis02-84	131	35	farm	farm	NOUN
ajis02-84	131	36	management	management	NOUN
ajis02-84	131	37	information	information	NOUN
ajis02-84	131	38	systems	system	NOUN
ajis02-84	131	39	.	.	PUNCT
ajis02-84	132	1	in	in	ADP
ajis02-84	132	2	particular	particular	ADJ
ajis02-84	132	3	,	,	PUNCT
ajis02-84	132	4	accounting/	accounting/	NUM
ajis02-84	132	5	bookkeeping	bookkeeping	NOUN
ajis02-84	132	6	skills	skill	NOUN
ajis02-84	132	7	appear	appear	VERB
ajis02-84	132	8	strongly	strongly	ADV
ajis02-84	132	9	related	relate	VERB
ajis02-84	132	10	to	to	ADP
ajis02-84	132	11	bas	bas	PROPN
ajis02-84	132	12	completion	completion	NOUN
ajis02-84	132	13	.	.	PUNCT
ajis02-84	133	1	the	the	DET
ajis02-84	133	2	implication	implication	NOUN
ajis02-84	133	3	of	of	ADP
ajis02-84	133	4	the	the	DET
ajis02-84	133	5	results	result	NOUN
ajis02-84	133	6	relates	relate	VERB
ajis02-84	133	7	to	to	ADP
ajis02-84	133	8	farm	farm	NOUN
ajis02-84	133	9	business	business	NOUN
ajis02-84	133	10	decision	decision	NOUN
ajis02-84	133	11	-	-	PUNCT
ajis02-84	133	12	making	making	NOUN
ajis02-84	133	13	–	–	PUNCT
ajis02-84	133	14	if	if	SCONJ
ajis02-84	133	15	it	it	PRON
ajis02-84	133	16	is	be	AUX
ajis02-84	133	17	accepted	accept	VERB
ajis02-84	133	18	that	that	SCONJ
ajis02-84	133	19	larger	large	ADJ
ajis02-84	133	20	and	and	CCONJ
ajis02-84	133	21	more	more	ADV
ajis02-84	133	22	sophisticated	sophisticated	ADJ
ajis02-84	133	23	farm	farm	NOUN
ajis02-84	133	24	management	management	NOUN
ajis02-84	133	25	information	information	NOUN
ajis02-84	133	26	systems	system	NOUN
ajis02-84	133	27	are	be	AUX
ajis02-84	133	28	better	well	ADJ
ajis02-84	133	29	able	able	ADJ
ajis02-84	133	30	to	to	PART
ajis02-84	133	31	support	support	VERB
ajis02-84	133	32	farm	farm	NOUN
ajis02-84	133	33	business	business	NOUN
ajis02-84	133	34	decision	decision	NOUN
ajis02-84	133	35	-	-	PUNCT
ajis02-84	133	36	making	making	NOUN
ajis02-84	133	37	,	,	PUNCT
ajis02-84	133	38	then	then	ADV
ajis02-84	133	39	the	the	DET
ajis02-84	133	40	introduction	introduction	NOUN
ajis02-84	133	41	of	of	ADP
ajis02-84	133	42	bas	bas	PROPN
ajis02-84	133	43	requirements	requirement	NOUN
ajis02-84	133	44	is	be	AUX
ajis02-84	133	45	acting	act	VERB
ajis02-84	133	46	as	as	ADP
ajis02-84	133	47	a	a	DET
ajis02-84	133	48	catalyst	catalyst	NOUN
ajis02-84	133	49	in	in	ADP
ajis02-84	133	50	improving	improve	VERB
ajis02-84	133	51	farm	farm	NOUN
ajis02-84	133	52	management	management	NOUN
ajis02-84	133	53	outcomes	outcome	NOUN
ajis02-84	133	54	.	.	PUNCT
ajis02-84	134	1	results	result	NOUN
ajis02-84	134	2	also	also	ADV
ajis02-84	134	3	highlight	highlight	VERB
ajis02-84	134	4	the	the	DET
ajis02-84	134	5	importance	importance	NOUN
ajis02-84	134	6	of	of	ADP
ajis02-84	134	7	accounting/	accounting/	NUM
ajis02-84	134	8	bookkeeping	bookkeeping	NOUN
ajis02-84	134	9	skills	skill	NOUN
ajis02-84	134	10	.	.	PUNCT
ajis02-84	135	1	if	if	SCONJ
ajis02-84	135	2	the	the	DET
ajis02-84	135	3	aim	aim	NOUN
ajis02-84	135	4	is	be	AUX
ajis02-84	135	5	to	to	PART
ajis02-84	135	6	help	help	VERB
ajis02-84	135	7	increase	increase	VERB
ajis02-84	135	8	the	the	DET
ajis02-84	135	9	level	level	NOUN
ajis02-84	135	10	of	of	ADP
ajis02-84	135	11	sophistication	sophistication	NOUN
ajis02-84	135	12	of	of	ADP
ajis02-84	135	13	farm	farm	NOUN
ajis02-84	135	14	management	management	NOUN
ajis02-84	135	15	information	information	NOUN
ajis02-84	135	16	systems	system	NOUN
ajis02-84	135	17	,	,	PUNCT
ajis02-84	135	18	particularly	particularly	ADV
ajis02-84	135	19	the	the	DET
ajis02-84	135	20	adoption	adoption	NOUN
ajis02-84	135	21	of	of	ADP
ajis02-84	135	22	farm	farm	NOUN
ajis02-84	135	23	computer	computer	NOUN
ajis02-84	135	24	systems	system	NOUN
ajis02-84	135	25	,	,	PUNCT
ajis02-84	135	26	then	then	ADV
ajis02-84	135	27	the	the	DET
ajis02-84	135	28	transfer	transfer	NOUN
ajis02-84	135	29	of	of	ADP
ajis02-84	135	30	accounting	accounting	NOUN
ajis02-84	135	31	/	/	SYM
ajis02-84	135	32	bookkeeping	bookkeeping	NOUN
ajis02-84	135	33	skills	skill	NOUN
ajis02-84	135	34	should	should	AUX
ajis02-84	135	35	be	be	AUX
ajis02-84	135	36	made	make	VERB
ajis02-84	135	37	a	a	DET
ajis02-84	135	38	priority	priority	NOUN
ajis02-84	135	39	for	for	ADP
ajis02-84	135	40	individuals	individual	NOUN
ajis02-84	135	41	in	in	ADP
ajis02-84	135	42	farm	farm	NOUN
ajis02-84	135	43	businesses	business	NOUN
ajis02-84	135	44	that	that	PRON
ajis02-84	135	45	operate	operate	VERB
ajis02-84	135	46	less	less	ADV
ajis02-84	135	47	sophisticated	sophisticated	ADJ
ajis02-84	135	48	farm	farm	NOUN
ajis02-84	135	49	management	management	NOUN
ajis02-84	135	50	information	information	NOUN
ajis02-84	135	51	systems	system	NOUN
ajis02-84	135	52	.	.	PUNCT
ajis02-84	136	1	for	for	ADP
ajis02-84	136	2	operators	operator	NOUN
ajis02-84	136	3	of	of	ADP
ajis02-84	136	4	the	the	DET
ajis02-84	136	5	more	more	ADV
ajis02-84	136	6	sophisticated	sophisticated	ADJ
ajis02-84	136	7	farm	farm	NOUN
ajis02-84	136	8	management	management	NOUN
ajis02-84	136	9	information	information	NOUN
ajis02-84	136	10	systems	system	VERB
ajis02-84	136	11	the	the	DET
ajis02-84	136	12	transfer	transfer	NOUN
ajis02-84	136	13	of	of	ADP
ajis02-84	136	14	computer	computer	NOUN
ajis02-84	136	15	and	and	CCONJ
ajis02-84	136	16	analytical	analytical	ADJ
ajis02-84	136	17	skills	skill	NOUN
ajis02-84	136	18	should	should	AUX
ajis02-84	136	19	be	be	AUX
ajis02-84	136	20	made	make	VERB
ajis02-84	136	21	a	a	DET
ajis02-84	136	22	priority	priority	NOUN
ajis02-84	136	23	.	.	PUNCT
ajis02-84	137	1	references	reference	NOUN
ajis02-84	137	2	fullerton	fullerton	PROPN
ajis02-84	137	3	,	,	PUNCT
ajis02-84	137	4	ticky	ticky	PROPN
ajis02-84	137	5	(	(	PUNCT
ajis02-84	137	6	1999	1999	NUM
ajis02-84	137	7	)	)	PUNCT
ajis02-84	137	8	“	"	PUNCT
ajis02-84	137	9	gst	gst	PROPN
ajis02-84	137	10	new	new	PROPN
ajis02-84	137	11	zealand	zealand	PROPN
ajis02-84	137	12	”	"	PUNCT
ajis02-84	137	13	landline	landline	PROPN
ajis02-84	137	14	abc	abc	PROPN
ajis02-84	137	15	tv	tv	PROPN
ajis02-84	137	16	june	june	PROPN
ajis02-84	137	17	6	6	NUM
ajis02-84	137	18	th	th	NUM
ajis02-84	137	19	frank	frank	PROPN
ajis02-84	137	20	,	,	PUNCT
ajis02-84	137	21	graeme	graeme	PROPN
ajis02-84	137	22	(	(	PUNCT
ajis02-84	137	23	2001	2001	NUM
ajis02-84	137	24	)	)	PUNCT
ajis02-84	137	25	interview	interview	NOUN
ajis02-84	137	26	,	,	PUNCT
ajis02-84	137	27	melbourne	melbourne	PROPN
ajis02-84	137	28	may	may	AUX
ajis02-84	137	29	9	9	NUM
ajis02-84	137	30	th	th	NOUN
ajis02-84	138	1	ajis	ajis	NOUN
ajis02-84	138	2	volume	volume	VERB
ajis02-84	139	1	12	12	NUM
ajis02-84	139	2	no	no	NOUN
ajis02-84	139	3	.	.	NOUN
ajis02-84	139	4	2	2	NUM
ajis02-84	139	5	may	may	PROPN
ajis02-84	139	6	2005	2005	NUM
ajis02-84	139	7	58	58	NUM
ajis02-84	139	8	lewis	lewis	PROPN
ajis02-84	139	9	,	,	PUNCT
ajis02-84	139	10	tony	tony	ADJ
ajis02-84	139	11	(	(	PUNCT
ajis02-84	139	12	1997	1997	NUM
ajis02-84	139	13	)	)	PUNCT
ajis02-84	139	14	“	"	PUNCT
ajis02-84	139	15	factors	factor	NOUN
ajis02-84	139	16	influencing	influence	VERB
ajis02-84	139	17	the	the	DET
ajis02-84	139	18	adoption	adoption	NOUN
ajis02-84	139	19	of	of	ADP
ajis02-84	139	20	computer	computer	NOUN
ajis02-84	139	21	-	-	PUNCT
ajis02-84	139	22	based	base	VERB
ajis02-84	139	23	management	management	NOUN
ajis02-84	139	24	information	information	NOUN
ajis02-84	139	25	and	and	CCONJ
ajis02-84	139	26	decision	decision	NOUN
ajis02-84	139	27	-	-	PUNCT
ajis02-84	139	28	support	support	NOUN
ajis02-84	139	29	systems	system	NOUN
ajis02-84	139	30	by	by	ADP
ajis02-84	139	31	australian	australian	ADJ
ajis02-84	139	32	farmers	farmer	NOUN
ajis02-84	139	33	”	"	PUNCT
ajis02-84	139	34	ph.d	ph.d	PROPN
ajis02-84	139	35	thesis	thesis	PROPN
ajis02-84	139	36	swinburne	swinburne	PROPN
ajis02-84	139	37	university	university	PROPN
ajis02-84	139	38	of	of	ADP
ajis02-84	139	39	technology	technology	PROPN
ajis02-84	139	40	,	,	PUNCT
ajis02-84	139	41	victoria	victoria	PROPN
ajis02-84	139	42	,	,	PUNCT
ajis02-84	139	43	australia	australia	PROPN
ajis02-84	139	44	lewis	lewis	PROPN
ajis02-84	139	45	,	,	PUNCT
ajis02-84	139	46	tony	tony	PROPN
ajis02-84	139	47	(	(	PUNCT
ajis02-84	139	48	1998	1998	NUM
ajis02-84	139	49	)	)	PUNCT
ajis02-84	139	50	“	"	PUNCT
ajis02-84	139	51	evolution	evolution	NOUN
ajis02-84	139	52	of	of	ADP
ajis02-84	139	53	farm	farm	NOUN
ajis02-84	139	54	management	management	NOUN
ajis02-84	139	55	information	information	NOUN
ajis02-84	139	56	systems	system	NOUN
ajis02-84	139	57	”	"	PUNCT
ajis02-84	139	58	computers	computer	NOUN
ajis02-84	139	59	and	and	CCONJ
ajis02-84	139	60	electronics	electronic	NOUN
ajis02-84	139	61	in	in	ADP
ajis02-84	139	62	agriculture	agriculture	NOUN
ajis02-84	139	63	,	,	PUNCT
ajis02-84	139	64	vol	vol	NOUN
ajis02-84	139	65	19	19	NUM
ajis02-84	139	66	,	,	PUNCT
ajis02-84	139	67	pp	pp	ADV
ajis02-84	139	68	233	233	NUM
ajis02-84	139	69	-	-	SYM
ajis02-84	139	70	248	248	NUM
ajis02-84	139	71	paterson	paterson	NOUN
ajis02-84	139	72	,	,	PUNCT
ajis02-84	139	73	jane	jane	NOUN
ajis02-84	139	74	(	(	PUNCT
ajis02-84	139	75	2000	2000	NUM
ajis02-84	139	76	)	)	PUNCT
ajis02-84	139	77	“	"	PUNCT
ajis02-84	139	78	nff	nff	PROPN
ajis02-84	139	79	head	head	NOUN
ajis02-84	139	80	has	have	VERB
ajis02-84	139	81	faith	faith	NOUN
ajis02-84	139	82	in	in	ADP
ajis02-84	139	83	gst	gst	PROPN
ajis02-84	139	84	education	education	NOUN
ajis02-84	139	85	”	"	PUNCT
ajis02-84	139	86	landline	landline	PROPN
ajis02-84	139	87	abc	abc	PROPN
ajis02-84	139	88	tv	tv	PROPN
ajis02-84	139	89	march	march	PROPN
ajis02-84	139	90	26	26	NUM
ajis02-84	139	91	th	th	NUM