id	sid	tid	token	lemma	pos
crl-13775	1	1	college	college	NOUN
crl-13775	1	2	and	and	CCONJ
crl-13775	1	3	research	research	NOUN
crl-13775	1	4	libraries	library	NOUN
crl-13775	1	5	william	william	PROPN
crl-13775	1	6	j.	j.	PROPN
crl-13775	1	7	crowe	crowe	PROPN
crl-13775	1	8	zero	zero	NUM
crl-13775	1	9	-	-	PUNCT
crl-13775	1	10	base	base	NOUN
crl-13775	1	11	budgeting	budgeting	NOUN
crl-13775	1	12	for	for	ADP
crl-13775	1	13	libraries	library	NOUN
crl-13775	1	14	:	:	PUNCT
crl-13775	1	15	a	a	DET
crl-13775	1	16	second	second	ADJ
crl-13775	1	17	look	look	NOUN
crl-13775	1	18	"	"	PUNCT
crl-13775	1	19	zero	zero	NUM
crl-13775	1	20	-	-	PUNCT
crl-13775	1	21	base	base	NOUN
crl-13775	1	22	budgeting	budgeting	NOUN
crl-13775	1	23	"	"	PUNCT
crl-13775	1	24	(	(	PUNCT
crl-13775	1	25	zbb	zbb	NOUN
crl-13775	1	26	)	)	PUNCT
crl-13775	1	27	was	be	AUX
crl-13775	1	28	given	give	VERB
crl-13775	1	29	considerable	considerable	ADJ
crl-13775	1	30	attention	attention	NOUN
crl-13775	1	31	in	in	ADP
crl-13775	1	32	the	the	DET
crl-13775	1	33	management	management	NOUN
crl-13775	1	34	literature	literature	NOUN
crl-13775	1	35	during	during	ADP
crl-13775	1	36	the	the	DET
crl-13775	1	37	latter	latter	ADJ
crl-13775	1	38	1970s	1970s	NUM
crl-13775	1	39	.	.	PUNCT
crl-13775	2	1	zbb	zbb	NOUN
crl-13775	2	2	offers	offer	VERB
crl-13775	2	3	many	many	ADJ
crl-13775	2	4	concepts	concept	NOUN
crl-13775	2	5	and	and	CCONJ
crl-13775	2	6	budgeting	budgeting	NOUN
crl-13775	2	7	techniques	technique	NOUN
crl-13775	2	8	that	that	PRON
crl-13775	2	9	may	may	AUX
crl-13775	2	10	prove	prove	VERB
crl-13775	2	11	especially	especially	ADV
crl-13775	2	12	useful	useful	ADJ
crl-13775	2	13	to	to	ADP
crl-13775	2	14	library	library	NOUN
crl-13775	2	15	administrators	administrator	NOUN
crl-13775	2	16	in	in	ADP
crl-13775	2	17	the	the	DET
crl-13775	2	18	budget	budget	NOUN
crl-13775	2	19	-	-	PUNCT
crl-13775	2	20	tight	tight	NOUN
crl-13775	2	21	1980s	1980	NOUN
crl-13775	2	22	.	.	PUNCT
crl-13775	3	1	this	this	DET
crl-13775	3	2	article	article	NOUN
crl-13775	3	3	includes	include	VERB
crl-13775	3	4	a	a	DET
crl-13775	3	5	brief	brief	ADJ
crl-13775	3	6	review	review	NOUN
crl-13775	3	7	of	of	ADP
crl-13775	3	8	the	the	DET
crl-13775	3	9	key	key	ADJ
crl-13775	3	10	features	feature	NOUN
crl-13775	3	11	of	of	ADP
crl-13775	3	12	zbb	zbb	PROPN
crl-13775	3	13	as	as	ADP
crl-13775	3	14	a	a	DET
crl-13775	3	15	budgeting	budgeting	NOUN
crl-13775	3	16	/	/	SYM
crl-13775	3	17	planning	planning	NOUN
crl-13775	3	18	system	system	NOUN
crl-13775	3	19	,	,	PUNCT
crl-13775	3	20	a	a	DET
crl-13775	3	21	discussion	discussion	NOUN
crl-13775	3	22	of	of	ADP
crl-13775	3	23	the	the	DET
crl-13775	3	24	applications	application	NOUN
crl-13775	3	25	of	of	ADP
crl-13775	3	26	zbb	zbb	PROPN
crl-13775	3	27	reported	report	VERB
crl-13775	3	28	in	in	ADP
crl-13775	3	29	the	the	DET
crl-13775	3	30	literature	literature	NOUN
crl-13775	3	31	,	,	PUNCT
crl-13775	3	32	and	and	CCONJ
crl-13775	3	33	a	a	DET
crl-13775	3	34	summary	summary	NOUN
crl-13775	3	35	of	of	ADP
crl-13775	3	36	the	the	DET
crl-13775	3	37	special	special	ADJ
crl-13775	3	38	benefits	benefit	NOUN
crl-13775	3	39	and	and	CCONJ
crl-13775	3	40	problems	problem	NOUN
crl-13775	3	41	for	for	ADP
crl-13775	3	42	libraries	library	NOUN
crl-13775	3	43	that	that	PRON
crl-13775	3	44	use	use	NOUN
crl-13775	3	45	of	of	ADP
crl-13775	3	46	concepts	concept	NOUN
crl-13775	3	47	derived	derive	VERB
crl-13775	3	48	from	from	ADP
crl-13775	3	49	zbb	zbb	PROPN
crl-13775	3	50	,	,	PUNCT
crl-13775	3	51	if	if	SCONJ
crl-13775	3	52	not	not	PART
crl-13775	3	53	zbb	zbb	NOUN
crl-13775	3	54	itself	itself	PRON
crl-13775	3	55	,	,	PUNCT
crl-13775	3	56	might	might	AUX
crl-13775	3	57	provide	provide	VERB
crl-13775	3	58	.	.	PUNCT
crl-13775	4	1	the	the	DET
crl-13775	4	2	carter	carter	PROPN
crl-13775	4	3	administration	administration	PROPN
crl-13775	4	4	has	have	AUX
crl-13775	4	5	come	come	VERB
crl-13775	4	6	and	and	CCONJ
crl-13775	4	7	gone	go	VERB
crl-13775	4	8	,	,	PUNCT
crl-13775	4	9	and	and	CCONJ
crl-13775	4	10	with	with	ADP
crl-13775	4	11	it	it	PRON
crl-13775	4	12	much	much	ADJ
crl-13775	4	13	of	of	ADP
crl-13775	4	14	the	the	DET
crl-13775	4	15	earnest	earnest	ADJ
crl-13775	4	16	discussion	discussion	NOUN
crl-13775	4	17	about	about	ADP
crl-13775	4	18	the	the	DET
crl-13775	4	19	virtues	virtue	NOUN
crl-13775	4	20	of	of	ADP
crl-13775	4	21	"	"	PUNCT
crl-13775	4	22	zero	zero	NUM
crl-13775	4	23	-	-	PUNCT
crl-13775	4	24	base	base	NOUN
crl-13775	4	25	budgeting	budgeting	NOUN
crl-13775	4	26	"	"	PUNCT
crl-13775	4	27	(	(	PUNCT
crl-13775	4	28	zbb	zbb	PROPN
crl-13775	4	29	)	)	PUNCT
crl-13775	4	30	,	,	PUNCT
crl-13775	4	31	that	that	SCONJ
crl-13775	4	32	much	much	ADV
crl-13775	4	33	-	-	PUNCT
crl-13775	4	34	heralded	herald	VERB
crl-13775	4	35	1970s	1970	NOUN
crl-13775	4	36	tool	tool	NOUN
crl-13775	4	37	of	of	ADP
crl-13775	4	38	budgetary	budgetary	ADJ
crl-13775	4	39	analysis	analysis	NOUN
crl-13775	4	40	and	and	CCONJ
crl-13775	4	41	control	control	NOUN
crl-13775	4	42	.	.	PUNCT
crl-13775	5	1	but	but	CCONJ
crl-13775	5	2	is	be	AUX
crl-13775	5	3	there	there	ADV
crl-13775	5	4	yet	yet	ADV
crl-13775	5	5	value	value	NOUN
crl-13775	5	6	to	to	PART
crl-13775	5	7	be	be	AUX
crl-13775	5	8	found	find	VERB
crl-13775	5	9	in	in	ADP
crl-13775	5	10	zbb	zbb	PROPN
crl-13775	5	11	?	?	PUNCT
crl-13775	6	1	what	what	DET
crl-13775	6	2	elements	element	NOUN
crl-13775	6	3	,	,	PUNCT
crl-13775	6	4	what	what	DET
crl-13775	6	5	concepts	concept	NOUN
crl-13775	6	6	,	,	PUNCT
crl-13775	6	7	what	what	DET
crl-13775	6	8	ideas	idea	NOUN
crl-13775	6	9	embodied	embody	VERB
crl-13775	6	10	in	in	ADP
crl-13775	6	11	zbb	zbb	PROPN
crl-13775	6	12	might	might	AUX
crl-13775	6	13	be	be	AUX
crl-13775	6	14	of	of	ADP
crl-13775	6	15	continuing	continue	VERB
crl-13775	6	16	use	use	NOUN
crl-13775	6	17	to	to	ADP
crl-13775	6	18	libraries	library	NOUN
crl-13775	6	19	and	and	CCONJ
crl-13775	6	20	other	other	ADJ
crl-13775	6	21	service	service	NOUN
crl-13775	6	22	organizations	organization	NOUN
crl-13775	6	23	facing	face	VERB
crl-13775	6	24	the	the	DET
crl-13775	6	25	budget	budget	NOUN
crl-13775	6	26	-	-	PUNCT
crl-13775	6	27	cutting	cut	VERB
crl-13775	6	28	demands	demand	NOUN
crl-13775	6	29	of	of	ADP
crl-13775	6	30	the	the	DET
crl-13775	6	31	1980s	1980	NOUN
crl-13775	6	32	?	?	PUNCT
crl-13775	7	1	how	how	SCONJ
crl-13775	7	2	might	might	AUX
crl-13775	7	3	library	library	NOUN
crl-13775	7	4	administrators	administrator	NOUN
crl-13775	7	5	assess	assess	VERB
crl-13775	7	6	zbb	zbb	NOUN
crl-13775	7	7	now	now	ADV
crl-13775	7	8	?	?	PUNCT
crl-13775	8	1	as	as	ADP
crl-13775	8	2	with	with	ADP
crl-13775	8	3	so	so	ADV
crl-13775	8	4	many	many	ADJ
crl-13775	8	5	other	other	ADJ
crl-13775	8	6	issues	issue	NOUN
crl-13775	8	7	,	,	PUNCT
crl-13775	8	8	the	the	DET
crl-13775	8	9	library	library	NOUN
crl-13775	8	10	manager	manager	NOUN
crl-13775	8	11	might	might	AUX
crl-13775	8	12	well	well	ADV
crl-13775	8	13	first	first	ADV
crl-13775	8	14	turn	turn	VERB
crl-13775	8	15	to	to	ADP
crl-13775	8	16	the	the	DET
crl-13775	8	17	work	work	NOUN
crl-13775	8	18	of	of	ADP
crl-13775	8	19	peter	peter	PROPN
crl-13775	8	20	drucker	drucker	PROPN
crl-13775	8	21	to	to	PART
crl-13775	8	22	gain	gain	VERB
crl-13775	8	23	a	a	DET
crl-13775	8	24	better	well	ADJ
crl-13775	8	25	perspective	perspective	NOUN
crl-13775	8	26	,	,	PUNCT
crl-13775	8	27	to	to	PART
crl-13775	8	28	find	find	VERB
crl-13775	8	29	a	a	DET
crl-13775	8	30	framework	framework	NOUN
crl-13775	8	31	within	within	ADP
crl-13775	8	32	which	which	PRON
crl-13775	8	33	zbb	zbb	NOUN
crl-13775	8	34	may	may	AUX
crl-13775	8	35	be	be	AUX
crl-13775	8	36	examined	examine	VERB
crl-13775	8	37	.	.	PUNCT
crl-13775	9	1	drucker	drucker	NOUN
crl-13775	9	2	observes	observe	VERB
crl-13775	9	3	that	that	SCONJ
crl-13775	9	4	"	"	PUNCT
crl-13775	9	5	few	few	ADJ
crl-13775	9	6	managers	manager	NOUN
crl-13775	9	7	attempt	attempt	VERB
crl-13775	9	8	to	to	PART
crl-13775	9	9	think	think	VERB
crl-13775	9	10	through	through	ADP
crl-13775	9	11	the	the	DET
crl-13775	9	12	changed	change	VERB
crl-13775	9	13	circumstances	circumstance	NOUN
crl-13775	9	14	in	in	ADP
crl-13775	9	15	which	which	PRON
crl-13775	9	16	they	they	PRON
crl-13775	9	17	operate	operate	VERB
crl-13775	9	18	.	.	PUNCT
crl-13775	10	1	most	most	ADJ
crl-13775	10	2	believe	believe	VERB
crl-13775	10	3	that	that	SCONJ
crl-13775	10	4	all	all	PRON
crl-13775	10	5	that	that	PRON
crl-13775	10	6	is	be	AUX
crl-13775	10	7	required	require	VERB
crl-13775	10	8	is	be	AUX
crl-13775	10	9	to	to	PART
crl-13775	10	10	run	run	VERB
crl-13775	10	11	harder	hard	ADV
crl-13775	10	12	and	and	CCONJ
crl-13775	10	13	to	to	PART
crl-13775	10	14	raise	raise	VERB
crl-13775	10	15	more	more	ADJ
crl-13775	10	16	money	money	NOUN
crl-13775	10	17	.	.	PUNCT
crl-13775	10	18	"	"	PUNCT
crl-13775	10	19	including	include	VERB
crl-13775	10	20	librarians	librarian	NOUN
crl-13775	10	21	in	in	ADP
crl-13775	10	22	his	his	PRON
crl-13775	10	23	audience	audience	NOUN
crl-13775	10	24	,	,	PUNCT
crl-13775	10	25	drucker	drucker	NOUN
crl-13775	10	26	asserts	assert	VERB
crl-13775	10	27	that	that	SCONJ
crl-13775	10	28	the	the	DET
crl-13775	10	29	manager	manager	NOUN
crl-13775	10	30	"	"	PUNCT
crl-13775	10	31	must	must	AUX
crl-13775	10	32	constantly	constantly	ADV
crl-13775	10	33	ask	ask	VERB
crl-13775	10	34	the	the	DET
crl-13775	10	35	1	1	NUM
crl-13775	10	36	unpopular	unpopular	ADJ
crl-13775	10	37	question	question	NOUN
crl-13775	10	38	:	:	PUNCT
crl-13775	10	39	'	'	PUNCT
crl-13775	10	40	knowing	know	VERB
crl-13775	10	41	what	what	PRON
crl-13775	10	42	we	we	PRON
crl-13775	10	43	now	now	ADV
crl-13775	10	44	know	know	VERB
crl-13775	10	45	,	,	PUNCT
crl-13775	10	46	would	would	AUX
crl-13775	10	47	we	we	PRON
crl-13775	10	48	get	get	VERB
crl-13775	10	49	into	into	ADP
crl-13775	10	50	this	this	DET
crl-13775	10	51	activity	activity	NOUN
crl-13775	10	52	,	,	PUNCT
crl-13775	10	53	this	this	DET
crl-13775	10	54	service	service	NOUN
crl-13775	10	55	,	,	PUNCT
crl-13775	10	56	this	this	DET
crl-13775	10	57	effort	effort	NOUN
crl-13775	10	58	if	if	SCONJ
crl-13775	10	59	we	we	PRON
crl-13775	10	60	were	be	AUX
crl-13775	10	61	not	not	PART
crl-13775	10	62	already	already	ADV
crl-13775	10	63	in	in	ADP
crl-13775	10	64	it	it	PRON
crl-13775	10	65	?	?	PUNCT
crl-13775	10	66	'	'	PUNCT
crl-13775	10	67	:	:	PUNCT
crl-13775	10	68	·	·	PUNCT
crl-13775	10	69	drucker	drucker	NOUN
crl-13775	10	70	's	's	PART
crl-13775	10	71	instruction	instruction	NOUN
crl-13775	10	72	to	to	ADP
crl-13775	10	73	any	any	DET
crl-13775	10	74	manager	manager	NOUN
crl-13775	10	75	who	who	PRON
crl-13775	10	76	answers	answer	VERB
crl-13775	10	77	in	in	ADP
crl-13775	10	78	the	the	DET
crl-13775	10	79	negative	negative	NOUN
crl-13775	10	80	is	be	AUX
crl-13775	10	81	clear	clear	ADJ
crl-13775	10	82	and	and	CCONJ
crl-13775	10	83	to	to	ADP
crl-13775	10	84	the	the	DET
crl-13775	10	85	point	point	NOUN
crl-13775	10	86	:	:	PUNCT
crl-13775	10	87	"	"	PUNCT
crl-13775	10	88	he	he	PRON
crl-13775	10	89	should	should	AUX
crl-13775	10	90	find	find	VERB
crl-13775	10	91	a	a	DET
crl-13775	10	92	way	way	NOUN
crl-13775	10	93	to	to	PART
crl-13775	10	94	get	get	VERB
crl-13775	10	95	out	out	ADP
crl-13775	10	96	of	of	ADP
crl-13775	10	97	that	that	DET
crl-13775	10	98	service	service	NOUN
crl-13775	10	99	as	as	ADV
crl-13775	10	100	quickly	quickly	ADV
crl-13775	10	101	as	as	ADP
crl-13775	10	102	possible	possible	ADJ
crl-13775	10	103	.	.	PUNCT
crl-13775	11	1	at	at	ADP
crl-13775	11	2	the	the	DET
crl-13775	11	3	very	very	ADV
crl-13775	11	4	least	least	ADJ
crl-13775	11	5	,	,	PUNCT
crl-13775	11	6	he	he	PRON
crl-13775	11	7	should	should	AUX
crl-13775	11	8	ask	ask	VERB
crl-13775	11	9	himself	himself	PRON
crl-13775	11	10	how	how	SCONJ
crl-13775	11	11	methods	method	NOUN
crl-13775	11	12	should	should	AUX
crl-13775	11	13	be	be	AUX
crl-13775	11	14	changed	change	VERB
crl-13775	11	15	to	to	PART
crl-13775	11	16	accomplish	accomplish	VERB
crl-13775	11	17	what	what	PRON
crl-13775	11	18	his	his	PRON
crl-13775	11	19	william	william	PROPN
crl-13775	11	20	]	]	PUNCT
crl-13775	11	21	.	.	PUNCT
crl-13775	12	1	crowe	crowe	PROPN
crl-13775	12	2	is	be	AUX
crl-13775	12	3	assistant	assistant	ADJ
crl-13775	12	4	.	.	PUNCT
crl-13775	13	1	to	to	ADP
crl-13775	13	2	the	the	DET
crl-13775	13	3	director	director	NOUN
crl-13775	13	4	,	,	PUNCT
crl-13775	13	5	university	university	NOUN
crl-13775	13	6	libraries	library	NOUN
crl-13775	13	7	,	,	PUNCT
crl-13775	13	8	ohio	ohio	PROPN
crl-13775	13	9	state	state	PROPN
crl-13775	13	10	university	university	PROPN
crl-13775	13	11	.	.	PUNCT
crl-13775	14	1	-institution	-institution	PROPN
crl-13775	14	2	originally	originally	ADV
crl-13775	14	3	set	set	VERB
crl-13775	14	4	out	out	ADP
crl-13775	14	5	to	to	PART
crl-13775	14	6	accomplish	accomplish	VERB
crl-13775	14	7	.	.	PUNCT
crl-13775	14	8	"	"	PUNCT
crl-13775	15	1	1	1	NUM
crl-13775	15	2	in	in	ADP
crl-13775	15	3	the	the	DET
crl-13775	15	4	same	same	ADJ
crl-13775	15	5	vein	vein	NOUN
crl-13775	15	6	,	,	PUNCT
crl-13775	15	7	herbert	herbert	PROPN
crl-13775	15	8	white	white	PROPN
crl-13775	15	9	's	's	PART
crl-13775	15	10	advice	advice	NOUN
crl-13775	15	11	to	to	ADP
crl-13775	15	12	librarians	librarian	NOUN
crl-13775	15	13	of	of	ADP
crl-13775	15	14	the	the	DET
crl-13775	15	15	1970s	1970	NOUN
crl-13775	15	16	and	and	CCONJ
crl-13775	15	17	1980s	1980	NOUN
crl-13775	15	18	to	to	PART
crl-13775	15	19	"	"	PUNCT
crl-13775	15	20	take	take	VERB
crl-13775	15	21	increasingly	increasingly	ADV
crl-13775	15	22	hard	hard	ADJ
crl-13775	15	23	looks	look	NOUN
crl-13775	15	24	at	at	ADP
crl-13775	15	25	the	the	DET
crl-13775	15	26	tasks	task	NOUN
crl-13775	15	27	we	we	PRON
crl-13775	15	28	perform	perform	VERB
crl-13775	15	29	,	,	PUNCT
crl-13775	15	30	the	the	DET
crl-13775	15	31	services	service	NOUN
crl-13775	15	32	we	we	PRON
crl-13775	15	33	provide	provide	VERB
crl-13775	15	34	,	,	PUNCT
crl-13775	15	35	the	the	DET
crl-13775	15	36	materials	material	NOUN
crl-13775	15	37	we	we	PRON
crl-13775	15	38	acquire	acquire	VERB
crl-13775	15	39	.	.	PUNCT
crl-13775	15	40	.	.	PUNCT
crl-13775	15	41	.	.	PUNCT
crl-13775	16	1	using	use	VERB
crl-13775	16	2	advanced	advanced	ADJ
crl-13775	16	3	techniques	technique	NOUN
crl-13775	16	4	of	of	ADP
crl-13775	16	5	measurement	measurement	NOUN
crl-13775	16	6	and	and	CCONJ
crl-13775	16	7	cost	cost	NOUN
crl-13775	16	8	-	-	PUNCT
crl-13775	16	9	effectiveness	effectiveness	NOUN
crl-13775	16	10	evaluation	evaluation	NOUN
crl-13775	16	11	,	,	PUNCT
crl-13775	16	12	"	"	PUNCT
crl-13775	16	13	admits	admit	VERB
crl-13775	16	14	to	to	ADP
crl-13775	16	15	the	the	DET
crl-13775	16	16	pain	pain	NOUN
crl-13775	16	17	,	,	PUNCT
crl-13775	16	18	but	but	CCONJ
crl-13775	16	19	stresses	stress	VERB
crl-13775	16	20	the	the	DET
crl-13775	16	21	opportunities	opportunity	NOUN
crl-13775	16	22	,	,	PUNCT
crl-13775	17	1	that	that	SCONJ
crl-13775	17	2	"	"	PUNCT
crl-13775	17	3	strong	strong	ADJ
crl-13775	17	4	management	management	NOUN
crl-13775	17	5	[	[	X
crl-13775	17	6	and	and	CCONJ
crl-13775	17	7	]	]	X
crl-13775	17	8	intense	intense	ADJ
crl-13775	17	9	critical	critical	ADJ
crl-13775	17	10	examination	examination	NOUN
crl-13775	17	11	"	"	PUNCT
crl-13775	17	12	offer	offer	NOUN
crl-13775	17	13	.	.	PUNCT
crl-13775	17	14	2	2	NUM
crl-13775	17	15	for	for	SCONJ
crl-13775	17	16	library	library	ADJ
crl-13775	17	17	administrators	administrator	NOUN
crl-13775	17	18	to	to	PART
crl-13775	17	19	act	act	VERB
crl-13775	17	20	on	on	ADP
crl-13775	17	21	the	the	DET
crl-13775	17	22	advice	advice	NOUN
crl-13775	17	23	offered	offer	VERB
crl-13775	17	24	by	by	ADP
crl-13775	17	25	drucker	drucker	NOUN
crl-13775	17	26	and	and	CCONJ
crl-13775	17	27	white	white	ADJ
crl-13775	17	28	,	,	PUNCT
crl-13775	17	29	they	they	PRON
crl-13775	17	30	must	must	AUX
crl-13775	17	31	know	know	VERB
crl-13775	17	32	with	with	ADP
crl-13775	17	33	some	some	DET
crl-13775	17	34	confidence	confidence	NOUN
crl-13775	17	35	what	what	PRON
crl-13775	17	36	the	the	DET
crl-13775	17	37	library	library	NOUN
crl-13775	17	38	is	be	AUX
crl-13775	17	39	doing	do	VERB
crl-13775	17	40	,	,	PUNCT
crl-13775	17	41	be	be	AUX
crl-13775	17	42	able	able	ADJ
crl-13775	17	43	to	to	PART
crl-13775	17	44	determine	determine	VERB
crl-13775	17	45	the	the	DET
crl-13775	17	46	costs	cost	NOUN
crl-13775	17	47	of	of	ADP
crl-13775	17	48	the	the	DET
crl-13775	17	49	library	library	NOUN
crl-13775	17	50	's	's	PART
crl-13775	17	51	activities	activity	NOUN
crl-13775	17	52	,	,	PUNCT
crl-13775	17	53	have	have	VERB
crl-13775	17	54	methods	method	NOUN
crl-13775	17	55	to	to	PART
crl-13775	17	56	evaluate	evaluate	VERB
crl-13775	17	57	how	how	SCONJ
crl-13775	17	58	well	well	ADV
crl-13775	17	59	those	those	DET
crl-13775	17	60	activities	activity	NOUN
crl-13775	17	61	correspond	correspond	VERB
crl-13775	17	62	to	to	ADP
crl-13775	17	63	the	the	DET
crl-13775	17	64	expressed	express	VERB
crl-13775	17	65	priorities	priority	NOUN
crl-13775	17	66	of	of	ADP
crl-13775	17	67	the	the	DET
crl-13775	17	68	library	library	NOUN
crl-13775	17	69	,	,	PUNCT
crl-13775	17	70	and	and	CCONJ
crl-13775	17	71	then	then	ADV
crl-13775	17	72	work	work	VERB
crl-13775	17	73	to	to	PART
crl-13775	17	74	develop	develop	VERB
crl-13775	17	75	means	mean	NOUN
crl-13775	17	76	to	to	PART
crl-13775	17	77	effect	effect	VERB
crl-13775	17	78	any	any	DET
crl-13775	17	79	needed	need	VERB
crl-13775	17	80	changes	change	NOUN
crl-13775	17	81	by	by	ADP
crl-13775	17	82	reallocating	reallocate	VERB
crl-13775	17	83	the	the	DET
crl-13775	17	84	library	library	NOUN
crl-13775	17	85	's	's	PART
crl-13775	17	86	resources	resource	NOUN
crl-13775	17	87	.	.	PUNCT
crl-13775	18	1	these	these	PRON
crl-13775	18	2	are	be	AUX
crl-13775	18	3	of	of	ADP
crl-13775	18	4	course	course	NOUN
crl-13775	18	5	the	the	DET
crl-13775	18	6	basic	basic	ADJ
crl-13775	18	7	components	component	NOUN
crl-13775	18	8	of	of	ADP
crl-13775	18	9	any	any	DET
crl-13775	18	10	well	well	ADV
crl-13775	18	11	-	-	PUNCT
crl-13775	18	12	ordered	order	VERB
crl-13775	18	13	management	management	NOUN
crl-13775	18	14	program	program	NOUN
crl-13775	18	15	of	of	ADP
crl-13775	18	16	analysis	analysis	NOUN
crl-13775	18	17	,	,	PUNCT
crl-13775	18	18	planning	planning	NOUN
crl-13775	18	19	,	,	PUNCT
crl-13775	18	20	program	program	NOUN
crl-13775	18	21	execution	execution	NOUN
crl-13775	18	22	,	,	PUNCT
crl-13775	18	23	and	and	CCONJ
crl-13775	18	24	evaluation	evaluation	NOUN
crl-13775	18	25	.	.	PUNCT
crl-13775	19	1	at	at	ADP
crl-13775	19	2	the	the	DET
crl-13775	19	3	center	center	NOUN
crl-13775	19	4	of	of	ADP
crl-13775	19	5	.this	.this	PRON
crl-13775	19	6	management	management	NOUN
crl-13775	19	7	process	process	NOUN
crl-13775	19	8	must	must	AUX
crl-13775	19	9	be	be	AUX
crl-13775	19	10	the	the	DET
crl-13775	19	11	budget	budget	NOUN
crl-13775	19	12	,	,	PUNCT
crl-13775	19	13	the	the	DET
crl-13775	19	14	vehicle	vehicle	NOUN
crl-13775	19	15	that	that	PRON
crl-13775	19	16	brings	bring	VERB
crl-13775	19	17	together	together	ADV
crl-13775	19	18	and	and	CCONJ
crl-13775	19	19	displays	display	VERB
crl-13775	19	20	much	much	ADJ
crl-13775	19	21	of	of	ADP
crl-13775	19	22	the	the	DET
crl-13775	19	23	information	information	NOUN
crl-13775	19	24	required	require	VERB
crl-13775	19	25	both	both	PRON
crl-13775	19	26	to	to	PART
crl-13775	19	27	analyze	analyze	VERB
crl-13775	19	28	and	and	CCONJ
crl-13775	19	29	evaluate	evaluate	VERB
crl-13775	19	30	the	the	DET
crl-13775	19	31	library	library	NOUN
crl-13775	19	32	's	's	PART
crl-13775	19	33	operations	operation	NOUN
crl-13775	19	34	and	and	CCONJ
crl-13775	19	35	to	to	PART
crl-13775	19	36	make	make	VERB
crl-13775	19	37	decisions	decision	NOUN
crl-13775	19	38	about	about	ADP
crl-13775	19	39	the	the	DET
crl-13775	19	40	future	future	ADJ
crl-13775	19	41	direction	direction	NOUN
crl-13775	19	42	of	of	ADP
crl-13775	19	43	the	the	DET
crl-13775	19	44	organization	organization	NOUN
crl-13775	19	45	.	.	PUNCT
crl-13775	20	1	whatever	whatever	DET
crl-13775	20	2	form	form	NOUN
crl-13775	20	3	or	or	CCONJ
crl-13775	20	4	structure	structure	NOUN
crl-13775	20	5	of	of	ADP
crl-13775	20	6	budgetary	budgetary	ADJ
crl-13775	20	7	system	system	NOUN
crl-13775	20	8	is	be	AUX
crl-13775	20	9	used	use	VERB
crl-13775	20	10	by	by	ADP
crl-13775	20	11	a	a	DET
crl-13775	20	12	library	library	NOUN
crl-13775	20	13	,	,	PUNCT
crl-13775	20	14	indeed	indeed	ADV
crl-13775	20	15	any	any	DET
crl-13775	20	16	organization	organization	NOUN
crl-13775	20	17	,	,	PUNCT
crl-13775	20	18	it	it	PRON
crl-13775	20	19	must	must	AUX
crl-13775	20	20	,	,	PUNCT
crl-13775	20	21	therefore	therefore	ADV
crl-13775	20	22	,	,	PUNCT
crl-13775	20	23	meet	meet	VERB
crl-13775	20	24	one	one	NUM
crl-13775	20	25	critical	critical	ADJ
crl-13775	20	26	test	test	NOUN
crl-13775	20	27	:	:	PUNCT
crl-13775	20	28	does	do	AUX
crl-13775	20	29	it	it	PRON
crl-13775	20	30	provide	provide	VERB
crl-13775	20	31	timely	timely	ADJ
crl-13775	20	32	information	information	NOUN
crl-13775	20	33	of	of	ADP
crl-13775	20	34	adequate	adequate	ADJ
crl-13775	20	35	quality	quality	NOUN
crl-13775	20	36	and	and	CCONJ
crl-13775	20	37	sufficient	sufficient	ADJ
crl-13775	20	38	detail	detail	NOUN
crl-13775	20	39	needed	need	VERB
crl-13775	20	40	by	by	ADP
crl-13775	20	41	the	the	DET
crl-13775	20	42	people	people	NOUN
crl-13775	20	43	who	who	PRON
crl-13775	20	44	make	make	VERB
crl-13775	20	45	and	and	CCONJ
crl-13775	20	46	execute	execute	VERB
crl-13775	20	47	policy	policy	NOUN
crl-13775	20	48	?	?	PUNCT
crl-13775	21	1	i	i	PRON
crl-13775	21	2	41	41	NUM
crl-13775	21	3	48	48	NUM
crl-13775	21	4	i	i	PROPN
crl-13775	21	5	college	college	PROPN
crl-13775	21	6	&	&	CCONJ
crl-13775	21	7	research	research	PROPN
crl-13775	21	8	libraries	library	NOUN
crl-13775	21	9	•	•	NUM
crl-13775	21	10	january	january	PROPN
crl-13775	21	11	1982	1982	NUM
crl-13775	21	12	toward	toward	ADP
crl-13775	21	13	this	this	DET
crl-13775	21	14	end	end	NOUN
crl-13775	21	15	,	,	PUNCT
crl-13775	21	16	government	government	NOUN
crl-13775	21	17	and	and	CCONJ
crl-13775	21	18	business	business	NOUN
crl-13775	21	19	have	have	AUX
crl-13775	21	20	been	be	AUX
crl-13775	21	21	subject	subject	ADJ
crl-13775	21	22	to	to	ADP
crl-13775	21	23	several	several	ADJ
crl-13775	21	24	waves	wave	NOUN
crl-13775	21	25	of	of	ADP
crl-13775	21	26	budgetary	budgetary	ADJ
crl-13775	21	27	/	/	SYM
crl-13775	21	28	management	management	NOUN
crl-13775	21	29	theory	theory	NOUN
crl-13775	21	30	since	since	SCONJ
crl-13775	21	31	the	the	DET
crl-13775	21	32	1930s	1930	NOUN
crl-13775	21	33	:	:	PUNCT
crl-13775	21	34	performance	performance	NOUN
crl-13775	21	35	budgeting	budgeting	NOUN
crl-13775	21	36	,	,	PUNCT
crl-13775	21	37	program	program	NOUN
crl-13775	21	38	budgeting	budgeting	NOUN
crl-13775	21	39	,	,	PUNCT
crl-13775	21	40	ppbs	ppb	NOUN
crl-13775	21	41	(	(	PUNCT
crl-13775	21	42	planning	planning	NOUN
crl-13775	21	43	,	,	PUNCT
crl-13775	21	44	programming	programming	NOUN
crl-13775	21	45	,	,	PUNCT
crl-13775	21	46	and	and	CCONJ
crl-13775	21	47	budgeting	budgeting	NOUN
crl-13775	21	48	system	system	NOUN
crl-13775	21	49	)	)	PUNCT
crl-13775	21	50	,	,	PUNCT
crl-13775	21	51	and	and	CCONJ
crl-13775	21	52	,	,	PUNCT
crl-13775	21	53	most	most	ADV
crl-13775	21	54	recently	recently	ADV
crl-13775	21	55	,	,	PUNCT
crl-13775	21	56	zbb	zbb	PROPN
crl-13775	21	57	.	.	PUNCT
crl-13775	22	1	these	these	DET
crl-13775	22	2	systems	system	NOUN
crl-13775	22	3	all	all	PRON
crl-13775	22	4	share	share	VERB
crl-13775	22	5	an	an	PRON
crl-13775	22	6	over	over	ADP
crl-13775	22	7	arching	arch	VERB
crl-13775	22	8	objective	objective	NOUN
crl-13775	22	9	:	:	PUNCT
crl-13775	22	10	to	to	PART
crl-13775	22	11	assist	assist	VERB
crl-13775	22	12	managers	manager	NOUN
crl-13775	22	13	in	in	ADP
crl-13775	22	14	building	build	VERB
crl-13775	22	15	a	a	DET
crl-13775	22	16	rational	rational	ADJ
crl-13775	22	17	budgeting	budgeting	ADJ
crl-13775	22	18	structure	structure	NOUN
crl-13775	22	19	to	to	PART
crl-13775	22	20	replace	replace	VERB
crl-13775	22	21	what	what	PRON
crl-13775	22	22	has	have	AUX
crl-13775	22	23	often	often	ADV
crl-13775	22	24	appeared	appear	VERB
crl-13775	22	25	to	to	PART
crl-13775	22	26	be	be	AUX
crl-13775	22	27	a	a	DET
crl-13775	22	28	highly	highly	ADV
crl-13775	22	29	confused	confused	ADJ
crl-13775	22	30	,	,	PUNCT
crl-13775	22	31	unreasoned	unreasoned	ADJ
crl-13775	22	32	(	(	PUNCT
crl-13775	22	33	i.e.	i.e.	X
crl-13775	22	34	,	,	PUNCT
crl-13775	22	35	"	"	PUNCT
crl-13775	22	36	political	political	ADJ
crl-13775	22	37	"	"	PUNCT
crl-13775	22	38	)	)	PUNCT
crl-13775	22	39	process	process	NOUN
crl-13775	22	40	for	for	ADP
crl-13775	22	41	organizational	organizational	ADJ
crl-13775	22	42	decision	decision	NOUN
crl-13775	22	43	making	making	NOUN
crl-13775	22	44	.	.	PUNCT
crl-13775	23	1	the	the	DET
crl-13775	23	2	impact	impact	NOUN
crl-13775	23	3	of	of	ADP
crl-13775	23	4	these	these	DET
crl-13775	23	5	systems	system	NOUN
crl-13775	23	6	on	on	ADP
crl-13775	23	7	libraries	library	NOUN
crl-13775	23	8	in	in	ADP
crl-13775	23	9	the	the	DET
crl-13775	23	10	united	united	PROPN
crl-13775	23	11	states	states	PROPN
crl-13775	23	12	has	have	AUX
crl-13775	23	13	not	not	PART
crl-13775	23	14	so	so	ADV
crl-13775	23	15	much	much	ADV
crl-13775	23	16	been	be	AUX
crl-13775	23	17	one	one	NUM
crl-13775	23	18	-	-	PUNCT
crl-13775	23	19	of	of	ADP
crl-13775	23	20	wholesale	wholesale	ADJ
crl-13775	23	21	adoption	adoption	NOUN
crl-13775	23	22	,	,	PUNCT
crl-13775	23	23	but	but	CCONJ
crl-13775	23	24	in	in	ADP
crl-13775	23	25	many	many	ADJ
crl-13775	23	26	instances	instance	NOUN
crl-13775	23	27	the	the	DET
crl-13775	23	28	adaptation	adaptation	NOUN
crl-13775	23	29	of	of	ADP
crl-13775	23	30	some	some	PRON
crl-13775	23	31	of	of	ADP
crl-13775	23	32	the	the	DET
crl-13775	23	33	tools	tool	NOUN
crl-13775	23	34	and	and	CCONJ
crl-13775	23	35	techniques	technique	NOUN
crl-13775	23	36	employed	employ	VERB
crl-13775	23	37	by	by	ADP
crl-13775	23	38	these	these	DET
crl-13775	23	39	systems	system	NOUN
crl-13775	23	40	.	.	PUNCT
crl-13775	24	1	cost	cost	NOUN
crl-13775	24	2	-	-	PUNCT
crl-13775	24	3	analysis	analysis	NOUN
crl-13775	24	4	and	and	CCONJ
crl-13775	24	5	system	system	NOUN
crl-13775	24	6	analysis	analysis	NOUN
crl-13775	24	7	,	,	PUNCT
crl-13775	24	8	for	for	ADP
crl-13775	24	9	example	example	NOUN
crl-13775	24	10	,	,	PUNCT
crl-13775	24	11	are	be	AUX
crl-13775	24	12	management	management	NOUN
crl-13775	24	13	tools	tool	NOUN
crl-13775	24	14	often	often	ADV
crl-13775	24	15	cited	cite	VERB
crl-13775	24	16	in	in	ADP
crl-13775	24	17	the	the	DET
crl-13775	24	18	literature	literature	NOUN
crl-13775	24	19	of	of	ADP
crl-13775	24	20	library	library	ADJ
crl-13775	24	21	management	management	NOUN
crl-13775	24	22	and	and	CCONJ
crl-13775	24	23	are	be	AUX
crl-13775	24	24	now	now	ADV
crl-13775	24	25	familiar	familiar	ADJ
crl-13775	24	26	to	to	ADP
crl-13775	24	27	many	many	ADJ
crl-13775	24	28	library	library	ADJ
crl-13775	24	29	administrators	administrator	NOUN
crl-13775	24	30	.	.	PUNCT
crl-13775	25	1	zbb	zbb	PROPN
crl-13775	25	2	has	have	AUX
crl-13775	25	3	only	only	ADV
crl-13775	25	4	recently	recently	ADV
crl-13775	25	5	been	be	AUX
crl-13775	25	6	discussed	discuss	VERB
crl-13775	25	7	in	in	ADP
crl-13775	25	8	any	any	DET
crl-13775	25	9	depth	depth	NOUN
crl-13775	25	10	in	in	ADP
crl-13775	25	11	library	library	NOUN
crl-13775	25	12	-	-	PUNCT
crl-13775	25	13	related	relate	VERB
crl-13775	25	14	literature	literature	NOUN
crl-13775	25	15	.	.	PUNCT
crl-13775	26	1	indeed	indeed	ADV
crl-13775	26	2	,	,	PUNCT
crl-13775	26	3	martin	martin	PROPN
crl-13775	26	4	's	's	PART
crl-13775	26	5	budgetary	budgetary	ADJ
crl-13775	26	6	control	control	NOUN
crl-13775	26	7	in	in	ADP
crl-13775	26	8	academic	academic	ADJ
crl-13775	26	9	libraries	library	NOUN
crl-13775	26	10	(	(	PUNCT
crl-13775	26	11	1978	1978	NUM
crl-13775	26	12	)	)	PUNCT
crl-13775	26	13	makes	make	VERB
crl-13775	26	14	only	only	ADV
crl-13775	26	15	passing	pass	VERB
crl-13775	26	16	reference	reference	NOUN
crl-13775	26	17	to	to	ADP
crl-13775	26	18	the	the	DET
crl-13775	26	19	subject	subject	NOUN
crl-13775	26	20	.	.	PUNCT
crl-13775	27	1	3	3	NUM
crl-13775	27	2	charles	charles	PROPN
crl-13775	27	3	w.	w.	PROPN
crl-13775	27	4	sargent	sargent	PROPN
crl-13775	27	5	,	,	PUNCT
crl-13775	27	6	in	in	ADP
crl-13775	27	7	the	the	DET
crl-13775	27	8	january	january	PROPN
crl-13775	27	9	1978	1978	NUM
crl-13775	27	10	issue	issue	NOUN
crl-13775	27	11	of	of	ADP
crl-13775	27	12	the	the	DET
crl-13775	27	13	bulletin	bulletin	NOUN
crl-13775	27	14	of	of	ADP
crl-13775	27	15	the	the	DET
crl-13775	27	16	medical	medical	PROPN
crl-13775	27	17	library	library	PROPN
crl-13775	27	18	association	association	PROPN
crl-13775	27	19	,	,	PUNCT
crl-13775	27	20	provides	provide	VERB
crl-13775	27	21	a	a	DET
crl-13775	27	22	very	very	ADV
crl-13775	27	23	basic	basic	ADJ
crl-13775	27	24	description	description	NOUN
crl-13775	27	25	of	of	ADP
crl-13775	27	26	zbb	zbb	PROPN
crl-13775	27	27	and	and	CCONJ
crl-13775	27	28	its	its	PRON
crl-13775	27	29	hypothetical	hypothetical	ADJ
crl-13775	27	30	application	application	NOUN
crl-13775	27	31	in	in	ADP
crl-13775	27	32	a	a	DET
crl-13775	27	33	library	library	NOUN
crl-13775	27	34	,	,	PUNCT
crl-13775	27	35	but	but	CCONJ
crl-13775	27	36	he	he	PRON
crl-13775	27	37	does	do	AUX
crl-13775	27	38	not	not	PART
crl-13775	27	39	discuss	discuss	VERB
crl-13775	27	40	at	at	ADP
crl-13775	27	41	any	any	DET
crl-13775	27	42	length	length	NOUN
crl-13775	27	43	the	the	DET
crl-13775	27	44	possible	possible	ADJ
crl-13775	27	45	organizational	organizational	ADJ
crl-13775	27	46	consequences	consequence	NOUN
crl-13775	27	47	for	for	ADP
crl-13775	27	48	a	a	DET
crl-13775	27	49	library	library	NOUN
crl-13775	27	50	that	that	PRON
crl-13775	27	51	might	might	AUX
crl-13775	27	52	adopt	adopt	VERB
crl-13775	27	53	zbb	zbb	PROPN
crl-13775	27	54	.	.	PUNCT
crl-13775	28	1	4	4	NUM
crl-13775	28	2	an	an	DET
crl-13775	28	3	effort	effort	NOUN
crl-13775	28	4	at	at	ADP
crl-13775	28	5	implementing	implement	VERB
crl-13775	28	6	the	the	DET
crl-13775	28	7	terminology	terminology	NOUN
crl-13775	28	8	and	and	CCONJ
crl-13775	28	9	display	display	NOUN
crl-13775	28	10	format	format	NOUN
crl-13775	28	11	of	of	ADP
crl-13775	28	12	zbb	zbb	PROPN
crl-13775	28	13	(	(	PUNCT
crl-13775	28	14	although	although	SCONJ
crl-13775	28	15	not	not	PART
crl-13775	28	16	the	the	DET
crl-13775	28	17	process	process	NOUN
crl-13775	28	18	itself	itself	PRON
crl-13775	28	19	)	)	PUNCT
crl-13775	28	20	at	at	ADP
crl-13775	28	21	the	the	DET
crl-13775	28	22	lockwood	lockwood	PROPN
crl-13775	28	23	library	library	NOUN
crl-13775	28	24	of	of	ADP
crl-13775	28	25	the	the	DET
crl-13775	28	26	state	state	PROPN
crl-13775	28	27	university	university	PROPN
crl-13775	28	28	of	of	ADP
crl-13775	28	29	new	new	PROPN
crl-13775	28	30	york	york	PROPN
crl-13775	28	31	at	at	ADP
crl-13775	28	32	buffalo	buffalo	PROPN
crl-13775	28	33	was	be	AUX
crl-13775	28	34	reported	report	VERB
crl-13775	28	35	by	by	ADP
crl-13775	28	36	diane	diane	PROPN
crl-13775	28	37	c.	c.	PROPN
crl-13775	28	38	parker	parker	PROPN
crl-13775	28	39	and	and	CCONJ
crl-13775	28	40	eric	eric	PROPN
crl-13775	28	41	j.	j.	PROPN
crl-13775	28	42	carpenter	carpenter	PROPN
crl-13775	28	43	later	later	ADV
crl-13775	28	44	in	in	ADP
crl-13775	28	45	1978	1978	NUM
crl-13775	28	46	.	.	PUNCT
crl-13775	29	1	5	5	NUM
crl-13775	30	1	but	but	CCONJ
crl-13775	30	2	it	it	PRON
crl-13775	30	3	was	be	AUX
crl-13775	30	4	not	not	PART
crl-13775	30	5	until	until	ADP
crl-13775	30	6	1980	1980	NUM
crl-13775	30	7	that	that	SCONJ
crl-13775	30	8	the	the	DET
crl-13775	30	9	library	library	NOUN
crl-13775	30	10	literature	literature	NOUN
crl-13775	30	11	included	include	VERB
crl-13775	30	12	a	a	DET
crl-13775	30	13	book	book	NOUN
crl-13775	30	14	-	-	PUNCT
crl-13775	30	15	length	length	NOUN
crl-13775	30	16	compendium	compendium	NOUN
crl-13775	30	17	on	on	ADP
crl-13775	30	18	zbb	zbb	PROPN
crl-13775	30	19	,	,	PUNCT
crl-13775	30	20	ching	ching	PROPN
crl-13775	30	21	-	-	PUNCT
crl-13775	30	22	chih	chih	PROPN
crl-13775	30	23	chen	chen	PROPN
crl-13775	30	24	's	's	PART
crl-13775	30	25	zerobase	zerobase	NOUN
crl-13775	30	26	budgeting	budgeting	NOUN
crl-13775	30	27	in	in	ADP
crl-13775	30	28	library	library	ADJ
crl-13775	30	29	management	management	NOUN
crl-13775	30	30	:	:	PUNCT
crl-13775	30	31	a	a	DET
crl-13775	30	32	manual	manual	NOUN
crl-13775	30	33	for	for	ADP
crl-13775	30	34	librarians	librarian	NOUN
crl-13775	30	35	,	,	PUNCT
crl-13775	30	36	6	6	NUM
crl-13775	30	37	based	base	VERB
crl-13775	30	38	in	in	ADP
crl-13775	30	39	large	large	ADJ
crl-13775	30	40	part	part	NOUN
crl-13775	30	41	on	on	ADP
crl-13775	30	42	material	material	NOUN
crl-13775	30	43	covered	cover	VERB
crl-13775	30	44	by	by	ADP
crl-13775	30	45	the	the	DET
crl-13775	30	46	author	author	NOUN
crl-13775	30	47	during	during	ADP
crl-13775	30	48	institutes	institute	NOUN
crl-13775	30	49	offered	offer	VERB
crl-13775	30	50	on	on	ADP
crl-13775	30	51	zbb	zbb	PROPN
crl-13775	30	52	in	in	ADP
crl-13775	30	53	1978	1978	NUM
crl-13775	30	54	.	.	PUNCT
crl-13775	31	1	zbb	zbb	NOUN
crl-13775	31	2	,	,	PUNCT
crl-13775	31	3	in	in	ADP
crl-13775	31	4	theory	theory	NOUN
crl-13775	31	5	and	and	CCONJ
crl-13775	31	6	application	application	NOUN
crl-13775	31	7	,	,	PUNCT
crl-13775	31	8	is	be	AUX
crl-13775	31	9	still	still	ADV
crl-13775	31	10	best	well	ADV
crl-13775	31	11	described	describe	VERB
crl-13775	31	12	in	in	ADP
crl-13775	31	13	several	several	ADJ
crl-13775	31	14	general	general	ADJ
crl-13775	31	15	works	work	NOUN
crl-13775	31	16	,	,	PUNCT
crl-13775	31	17	the	the	DET
crl-13775	31	18	best	good	ADJ
crl-13775	31	19	of	of	ADP
crl-13775	31	20	them	they	PRON
crl-13775	31	21	the	the	DET
crl-13775	31	22	seminal	seminal	ADJ
crl-13775	31	23	zero	zero	NUM
crl-13775	31	24	-	-	PUNCT
crl-13775	31	25	base	base	NOUN
crl-13775	31	26	budgeting	budgeting	NOUN
crl-13775	31	27	:	:	PUNCT
crl-13775	31	28	a	a	DET
crl-13775	31	29	practical	practical	ADJ
crl-13775	31	30	management	management	NOUN
crl-13775	31	31	tool	tool	NOUN
crl-13775	31	32	for	for	ADP
crl-13775	31	33	evaluating	evaluate	VERB
crl-13775	31	34	expenses	expense	NOUN
crl-13775	31	35	,	,	PUNCT
crl-13775	31	36	by	by	ADP
crl-13775	31	37	peter	peter	PROPN
crl-13775	31	38	pyhrr	pyhrr	PROPN
crl-13775	31	39	,	,	PUNCT
crl-13775	31	40	the	the	DET
crl-13775	31	41	father	father	NOUN
crl-13775	31	42	of	of	ADP
crl-13775	31	43	zbb	zbb	PROPN
crl-13775	31	44	.	.	PUNCT
crl-13775	31	45	7	7	NUM
crl-13775	31	46	in	in	ADP
crl-13775	31	47	order	order	NOUN
crl-13775	31	48	to	to	PART
crl-13775	31	49	evaluate	evaluate	VERB
crl-13775	31	50	the	the	DET
crl-13775	31	51	potential	potential	ADJ
crl-13775	31	52	value	value	NOUN
crl-13775	31	53	of	of	ADP
crl-13775	31	54	zbb	zbb	PROPN
crl-13775	31	55	,	,	PUNCT
crl-13775	31	56	or	or	CCONJ
crl-13775	31	57	zbb	zbb	NOUN
crl-13775	31	58	-	-	PUNCT
crl-13775	31	59	related	relate	VERB
crl-13775	31	60	ideas	idea	NOUN
crl-13775	31	61	,	,	PUNCT
crl-13775	31	62	for	for	ADP
crl-13775	31	63	libraries	library	NOUN
crl-13775	31	64	(	(	PUNCT
crl-13775	31	65	and	and	CCONJ
crl-13775	31	66	before	before	ADP
crl-13775	31	67	outlining	outline	VERB
crl-13775	31	68	its	its	PRON
crl-13775	31	69	major	major	ADJ
crl-13775	31	70	elements	element	NOUN
crl-13775	31	71	)	)	PUNCT
crl-13775	31	72	,	,	PUNCT
crl-13775	31	73	it	it	PRON
crl-13775	31	74	is	be	AUX
crl-13775	31	75	essential	essential	ADJ
crl-13775	31	76	to	to	PART
crl-13775	31	77	keep	keep	VERB
crl-13775	31	78	in	in	ADP
crl-13775	31	79	mind	mind	NOUN
crl-13775	31	80	the	the	DET
crl-13775	31	81	budgetary	budgetary	ADJ
crl-13775	31	82	concepts	concept	NOUN
crl-13775	31	83	included	include	VERB
crl-13775	31	84	in	in	ADP
crl-13775	31	85	a	a	DET
crl-13775	31	86	brief	brief	ADJ
crl-13775	31	87	statement	statement	NOUN
crl-13775	31	88	(	(	PUNCT
crl-13775	31	89	made	make	VERB
crl-13775	31	90	in	in	ADP
crl-13775	31	91	pre	pre	ADJ
crl-13775	31	92	-	-	NOUN
crl-13775	31	93	zbb	zbb	NOUN
crl-13775	31	94	1952	1952	NUM
crl-13775	31	95	)	)	PUNCT
crl-13775	31	96	by	by	ADP
crl-13775	31	97	verne	verne	PROPN
crl-13775	31	98	b.	b.	PROPN
crl-13775	31	99	lewis	lewis	PROPN
crl-13775	31	100	:	:	PUNCT
crl-13775	31	101	the	the	DET
crl-13775	31	102	basic	basic	ADJ
crl-13775	31	103	objective	objective	NOUN
crl-13775	31	104	of	of	ADP
crl-13775	31	105	budget	budget	NOUN
crl-13775	31	106	analysis	analysis	NOUN
crl-13775	31	107	is	be	AUX
crl-13775	31	108	the	the	DET
crl-13775	31	109	comparison	comparison	NOUN
crl-13775	31	110	of	of	ADP
crl-13775	31	111	the	the	DET
crl-13775	31	112	relative	relative	ADJ
crl-13775	31	113	value	value	NOUN
crl-13775	31	114	of	of	ADP
crl-13775	31	115	results	result	NOUN
crl-13775	31	116	to	to	PART
crl-13775	31	117	be	be	AUX
crl-13775	31	118	obtained	obtain	VERB
crl-13775	31	119	from	from	ADP
crl-13775	31	120	alternative	alternative	ADJ
crl-13775	31	121	uses	use	NOUN
crl-13775	31	122	of	of	ADP
crl-13775	31	123	funds	fund	NOUN
crl-13775	31	124	.	.	PUNCT
crl-13775	31	125	.	.	PUNCT
crl-13775	31	126	.	.	PUNCT
crl-13775	32	1	;	;	PUNCT
crl-13775	32	2	costs	cost	NOUN
crl-13775	32	3	and	and	CCONJ
crl-13775	32	4	results	result	NOUN
crl-13775	32	5	must	must	AUX
crl-13775	32	6	be	be	AUX
crl-13775	32	7	considered	consider	VERB
crl-13775	32	8	together	together	ADV
crl-13775	32	9	.	.	PUNCT
crl-13775	33	1	the	the	DET
crl-13775	33	2	costs	cost	NOUN
crl-13775	33	3	must	must	AUX
crl-13775	33	4	be	be	AUX
crl-13775	33	5	judged	judge	VERB
crl-13775	33	6	in	in	ADP
crl-13775	33	7	relation	relation	NOUN
crl-13775	33	8	to	to	ADP
crl-13775	33	9	the	the	DET
crl-13775	33	10	results	result	NOUN
crl-13775	33	11	and	and	CCONJ
crl-13775	33	12	the	the	DET
crl-13775	33	13	results	result	NOUN
crl-13775	33	14	must	must	AUX
crl-13775	33	15	be	be	AUX
crl-13775	33	16	worth	worth	ADJ
crl-13775	33	17	their	their	PRON
crl-13775	33	18	costs	cost	NOUN
crl-13775	33	19	in	in	ADP
crl-13775	33	20	terms	term	NOUN
crl-13775	33	21	of	of	ADP
crl-13775	33	22	alternative	alternative	ADJ
crl-13775	33	23	results	result	NOUN
crl-13775	33	24	that	that	PRON
crl-13775	33	25	are	be	AUX
crl-13775	33	26	foregone	foregone	NOUN
crl-13775	33	27	or	or	CCONJ
crl-13775	33	28	displaced	displace	VERB
crl-13775	33	29	.	.	PUNCT
crl-13775	33	30	8	8	NUM
crl-13775	34	1	[	[	X
crl-13775	34	2	emphasis	emphasis	NOUN
crl-13775	34	3	added	add	VERB
crl-13775	34	4	.	.	PUNCT
crl-13775	34	5	]	]	PUNCT
crl-13775	35	1	the	the	DET
crl-13775	35	2	distinctive	distinctive	ADJ
crl-13775	35	3	feature	feature	NOUN
crl-13775	35	4	of	of	ADP
crl-13775	35	5	zbb	zbb	PROPN
crl-13775	35	6	,	,	PUNCT
crl-13775	35	7	as	as	ADP
crl-13775	35	8	a	a	DET
crl-13775	35	9	budgeting	budgeting	NOUN
crl-13775	35	10	system	system	NOUN
crl-13775	35	11	,	,	PUNCT
crl-13775	35	12	has	have	AUX
crl-13775	35	13	been	be	AUX
crl-13775	35	14	its	its	PRON
crl-13775	35	15	insistence	insistence	NOUN
crl-13775	35	16	that	that	SCONJ
crl-13775	35	17	operating	operating	NOUN
crl-13775	35	18	managers	manager	NOUN
crl-13775	35	19	(	(	PUNCT
crl-13775	35	20	e.g.	e.g.	ADV
crl-13775	35	21	,	,	PUNCT
crl-13775	35	22	department	department	NOUN
crl-13775	35	23	or	or	CCONJ
crl-13775	35	24	branch	branch	NOUN
crl-13775	35	25	heads	head	NOUN
crl-13775	35	26	in	in	ADP
crl-13775	35	27	a	a	DET
crl-13775	35	28	library	library	NOUN
crl-13775	35	29	)	)	PUNCT
crl-13775	35	30	participate	participate	VERB
crl-13775	35	31	actively	actively	ADV
crl-13775	35	32	in	in	ADP
crl-13775	35	33	the	the	DET
crl-13775	35	34	budgeting	budgeting	NOUN
crl-13775	35	35	process	process	NOUN
crl-13775	35	36	by	by	ADP
crl-13775	35	37	analyzing	analyze	VERB
crl-13775	35	38	the	the	DET
crl-13775	35	39	operations	operation	NOUN
crl-13775	35	40	of	of	ADP
crl-13775	35	41	their	their	PRON
crl-13775	35	42	units	unit	NOUN
crl-13775	35	43	,	,	PUNCT
crl-13775	35	44	categorizing	categorize	VERB
crl-13775	35	45	each	each	PRON
crl-13775	35	46	into	into	ADP
crl-13775	35	47	discrete	discrete	ADJ
crl-13775	35	48	"	"	PUNCT
crl-13775	35	49	decision	decision	NOUN
crl-13775	35	50	packages	package	NOUN
crl-13775	35	51	,	,	PUNCT
crl-13775	35	52	"	"	PUNCT
crl-13775	35	53	and	and	CCONJ
crl-13775	35	54	then	then	ADV
crl-13775	35	55	ranking	rank	VERB
crl-13775	35	56	the	the	DET
crl-13775	35	57	packages	package	NOUN
crl-13775	35	58	according	accord	VERB
crl-13775	35	59	to	to	ADP
crl-13775	35	60	their	their	PRON
crl-13775	35	61	judgment	judgment	NOUN
crl-13775	35	62	of	of	ADP
crl-13775	35	63	the	the	DET
crl-13775	35	64	importance	importance	NOUN
crl-13775	35	65	of	of	ADP
crl-13775	35	66	the	the	DET
crl-13775	35	67	activity	activity	NOUN
crl-13775	35	68	.	.	PUNCT
crl-13775	36	1	each	each	DET
crl-13775	36	2	decision	decision	NOUN
crl-13775	36	3	package	package	NOUN
crl-13775	36	4	must	must	AUX
crl-13775	36	5	include	include	VERB
crl-13775	36	6	(	(	PUNCT
crl-13775	36	7	1	1	X
crl-13775	36	8	)	)	PUNCT
crl-13775	36	9	a	a	DET
crl-13775	36	10	succinct	succinct	ADJ
crl-13775	36	11	statement	statement	NOUN
crl-13775	36	12	of	of	ADP
crl-13775	36	13	the	the	DET
crl-13775	36	14	purpose	purpose	NOUN
crl-13775	36	15	and	and	CCONJ
crl-13775	36	16	value	value	NOUN
crl-13775	36	17	of	of	ADP
crl-13775	36	18	the	the	DET
crl-13775	36	19	activity	activity	NOUN
crl-13775	36	20	,	,	PUNCT
crl-13775	36	21	(	(	PUNCT
crl-13775	36	22	2	2	X
crl-13775	36	23	)	)	PUNCT
crl-13775	36	24	cost	cost	NOUN
crl-13775	36	25	analysis	analysis	NOUN
crl-13775	36	26	,	,	PUNCT
crl-13775	36	27	(	(	PUNCT
crl-13775	36	28	3	3	X
crl-13775	36	29	)	)	PUNCT
crl-13775	36	30	alternative	alternative	ADJ
crl-13775	36	31	means	mean	NOUN
crl-13775	36	32	(	(	PUNCT
crl-13775	36	33	and	and	CCONJ
crl-13775	36	34	costs	cost	NOUN
crl-13775	36	35	)	)	PUNCT
crl-13775	36	36	for	for	ADP
crl-13775	36	37	achieving	achieve	VERB
crl-13775	36	38	the	the	DET
crl-13775	36	39	same	same	ADJ
crl-13775	36	40	purpose	purpose	NOUN
crl-13775	36	41	,	,	PUNCT
crl-13775	36	42	(	(	PUNCT
crl-13775	36	43	4	4	X
crl-13775	36	44	)	)	PUNCT
crl-13775	36	45	measures	measure	NOUN
crl-13775	36	46	of	of	ADP
crl-13775	36	47	performance	performance	NOUN
crl-13775	36	48	(	(	PUNCT
crl-13775	36	49	with	with	ADP
crl-13775	36	50	a	a	DET
crl-13775	36	51	statement	statement	NOUN
crl-13775	36	52	of	of	ADP
crl-13775	36	53	the	the	DET
crl-13775	36	54	consequences	consequence	NOUN
crl-13775	36	55	for	for	ADP
crl-13775	36	56	not	not	PART
crl-13775	36	57	performing	perform	VERB
crl-13775	36	58	the	the	DET
crl-13775	36	59	activity	activity	NOUN
crl-13775	36	60	)	)	PUNCT
crl-13775	36	61	,	,	PUNCT
crl-13775	36	62	and	and	CCONJ
crl-13775	36	63	(	(	PUNCT
crl-13775	36	64	5	5	X
crl-13775	36	65	)	)	PUNCT
crl-13775	36	66	a	a	DET
crl-13775	36	67	statement	statement	NOUN
crl-13775	36	68	of	of	ADP
crl-13775	36	69	the	the	DET
crl-13775	36	70	benefits	benefit	NOUN
crl-13775	36	71	of	of	ADP
crl-13775	36	72	the	the	DET
crl-13775	36	73	activity	activity	NOUN
crl-13775	36	74	.	.	PUNCT
crl-13775	37	1	subsequently	subsequently	ADV
crl-13775	37	2	,	,	PUNCT
crl-13775	37	3	the	the	DET
crl-13775	37	4	manager	manager	NOUN
crl-13775	37	5	's	's	PART
crl-13775	37	6	supervisors	supervisor	NOUN
crl-13775	37	7	at	at	ADP
crl-13775	37	8	each	each	DET
crl-13775	37	9	level	level	NOUN
crl-13775	37	10	of	of	ADP
crl-13775	37	11	responsibility	responsibility	NOUN
crl-13775	37	12	review	review	NOUN
crl-13775	37	13	and	and	CCONJ
crl-13775	37	14	rank	rank	VERB
crl-13775	37	15	all	all	DET
crl-13775	37	16	packages	package	NOUN
crl-13775	37	17	in	in	ADP
crl-13775	37	18	the	the	DET
crl-13775	37	19	larger	large	ADJ
crl-13775	37	20	organizational	organizational	ADJ
crl-13775	37	21	context	context	NOUN
crl-13775	37	22	.	.	PUNCT
crl-13775	38	1	this	this	PRON
crl-13775	38	2	is	be	AUX
crl-13775	38	3	,	,	PUNCT
crl-13775	38	4	of	of	ADP
crl-13775	38	5	course	course	NOUN
crl-13775	38	6	,	,	PUNCT
crl-13775	38	7	only	only	ADV
crl-13775	38	8	a	a	DET
crl-13775	38	9	brief	brief	ADJ
crl-13775	38	10	description	description	NOUN
crl-13775	38	11	of	of	ADP
crl-13775	38	12	what	what	PRON
crl-13775	38	13	can	can	AUX
crl-13775	38	14	become	become	VERB
crl-13775	38	15	a	a	DET
crl-13775	38	16	very	very	ADV
crl-13775	38	17	complex	complex	ADJ
crl-13775	38	18	process	process	NOUN
crl-13775	38	19	.	.	PUNCT
crl-13775	39	1	accounts	account	NOUN
crl-13775	39	2	of	of	ADP
crl-13775	39	3	the	the	DET
crl-13775	39	4	planning	planning	NOUN
crl-13775	39	5	and	and	CCONJ
crl-13775	39	6	training	training	NOUN
crl-13775	39	7	required	require	VERB
crl-13775	39	8	to	to	PART
crl-13775	39	9	implement	implement	VERB
crl-13775	39	10	zbb	zbb	PROPN
crl-13775	39	11	,	,	PUNCT
crl-13775	39	12	especially	especially	ADV
crl-13775	39	13	in	in	ADP
crl-13775	39	14	state	state	NOUN
crl-13775	39	15	governments	government	NOUN
crl-13775	39	16	,	,	PUNCT
crl-13775	39	17	and	and	CCONJ
crl-13775	39	18	of	of	ADP
crl-13775	39	19	the	the	DET
crl-13775	39	20	frustrations	frustration	NOUN
crl-13775	39	21	and	and	CCONJ
crl-13775	39	22	difficulties	difficulty	NOUN
crl-13775	39	23	encountered	encounter	VERB
crl-13775	39	24	during	during	ADP
crl-13775	39	25	and	and	CCONJ
crl-13775	39	26	after	after	ADP
crl-13775	39	27	implementation	implementation	NOUN
crl-13775	39	28	,	,	PUNCT
crl-13775	39	29	have	have	AUX
crl-13775	39	30	been	be	AUX
crl-13775	39	31	vividly	vividly	ADV
crl-13775	39	32	described	describe	VERB
crl-13775	39	33	.	.	PUNCT
crl-13775	40	1	the	the	DET
crl-13775	40	2	reports	report	NOUN
crl-13775	40	3	of	of	ADP
crl-13775	40	4	benefits	benefit	NOUN
crl-13775	40	5	derived	derive	VERB
crl-13775	40	6	from	from	ADP
crl-13775	40	7	the	the	DET
crl-13775	40	8	process	process	NOUN
crl-13775	40	9	,	,	PUNCT
crl-13775	40	10	however	however	ADV
crl-13775	40	11	,	,	PUNCT
crl-13775	40	12	are	be	AUX
crl-13775	40	13	in	in	ADP
crl-13775	40	14	some	some	DET
crl-13775	40	15	cases	case	NOUN
crl-13775	40	16	presented	present	VERB
crl-13775	40	17	with	with	ADP
crl-13775	40	18	equal	equal	ADJ
crl-13775	40	19	fervor	fervor	NOUN
crl-13775	40	20	.	.	PUNCT
crl-13775	41	1	what	what	PRON
crl-13775	41	2	some	some	DET
crl-13775	41	3	administrators	administrator	NOUN
crl-13775	41	4	have	have	AUX
crl-13775	41	5	seen	see	VERB
crl-13775	41	6	as	as	ADP
crl-13775	41	7	a	a	DET
crl-13775	41	8	major	major	ADJ
crl-13775	41	9	flaw	flaw	NOUN
crl-13775	41	10	in	in	ADP
crl-13775	41	11	zbb	zbb	PROPN
crl-13775	41	12	,	,	PUNCT
crl-13775	41	13	others	other	NOUN
crl-13775	41	14	view	view	VERB
crl-13775	41	15	as	as	ADP
crl-13775	41	16	an	an	DET
crl-13775	41	17	asset	asset	NOUN
crl-13775	41	18	.	.	PUNCT
crl-13775	42	1	the	the	DET
crl-13775	42	2	most	most	ADV
crl-13775	42	3	telling	telling	ADJ
crl-13775	42	4	example	example	NOUN
crl-13775	42	5	of	of	ADP
crl-13775	42	6	this	this	DET
crl-13775	42	7	conflict	conflict	NOUN
crl-13775	42	8	of	of	ADP
crl-13775	42	9	views	view	NOUN
crl-13775	42	10	is	be	AUX
crl-13775	42	11	an	an	DET
crl-13775	42	12	often	often	ADV
crl-13775	42	13	strongly	strongly	ADV
crl-13775	42	14	expressed	express	VERB
crl-13775	42	15	difference	difference	NOUN
crl-13775	42	16	of	of	ADP
crl-13775	42	17	opinion	opinion	NOUN
crl-13775	42	18	about	about	ADP
crl-13775	42	19	the	the	DET
crl-13775	42	20	desirability	desirability	NOUN
crl-13775	42	21	of	of	ADP
crl-13775	42	22	any	any	DET
crl-13775	42	23	substantive	substantive	ADJ
crl-13775	42	24	involvement	involvement	NOUN
crl-13775	42	25	by	by	ADP
crl-13775	42	26	lowerand	lowerand	ADJ
crl-13775	42	27	middle	middle	ADJ
crl-13775	42	28	-	-	PUNCT
crl-13775	42	29	level	level	NOUN
crl-13775	42	30	managers	manager	NOUN
crl-13775	42	31	in	in	ADP
crl-13775	42	32	the	the	DET
crl-13775	42	33	budgeting	budgeting	NOUN
crl-13775	42	34	process	process	NOUN
crl-13775	42	35	.	.	PUNCT
crl-13775	43	1	widely	widely	ADV
crl-13775	43	2	reported	report	VERB
crl-13775	43	3	as	as	ADP
crl-13775	43	4	a	a	DET
crl-13775	43	5	benefit	benefit	NOUN
crl-13775	43	6	to	to	ADP
crl-13775	43	7	the	the	DET
crl-13775	43	8	organization	organization	NOUN
crl-13775	43	9	's	's	PART
crl-13775	43	10	overall	overall	ADJ
crl-13775	43	11	management	management	NOUN
crl-13775	43	12	,	,	PUNCT
crl-13775	43	13	active	active	ADJ
crl-13775	43	14	participation	participation	NOUN
crl-13775	43	15	in	in	ADP
crl-13775	43	16	budgeting	budgeting	NOUN
crl-13775	43	17	by	by	ADP
crl-13775	43	18	unit	unit	NOUN
crl-13775	43	19	managers	manager	NOUN
crl-13775	43	20	is	be	AUX
crl-13775	43	21	also	also	ADV
crl-13775	43	22	often	often	ADV
crl-13775	43	23	represented	represent	VERB
crl-13775	43	24	as	as	ADP
crl-13775	43	25	imposing	impose	VERB
crl-13775	43	26	far	far	ADV
crl-13775	43	27	too	too	ADV
crl-13775	43	28	heavy	heavy	ADJ
crl-13775	43	29	a	a	DET
crl-13775	43	30	burden	burden	NOUN
crl-13775	43	31	on	on	ADP
crl-13775	43	32	people	people	NOUN
crl-13775	43	33	whose	whose	DET
crl-13775	43	34	skills	skill	NOUN
crl-13775	43	35	,	,	PUNCT
crl-13775	43	36	abilities	ability	NOUN
crl-13775	43	37	,	,	PUNCT
crl-13775	43	38	and	and	CCONJ
crl-13775	43	39	experience	experience	NOUN
crl-13775	43	40	should	should	AUX
crl-13775	43	41	be	be	AUX
crl-13775	43	42	more	more	ADV
crl-13775	43	43	properly	properly	ADV
crl-13775	43	44	employed	employ	VERB
crl-13775	43	45	in	in	ADP
crl-13775	43	46	the	the	DET
crl-13775	43	47	oversight	oversight	NOUN
crl-13775	43	48	of	of	ADP
crl-13775	43	49	the	the	DET
crl-13775	43	50	day	day	NOUN
crl-13775	43	51	-	-	PUNCT
crl-13775	43	52	to	to	ADP
crl-13775	43	53	-	-	PUNCT
crl-13775	43	54	day	day	NOUN
crl-13775	43	55	operation	operation	NOUN
crl-13775	43	56	of	of	ADP
crl-13775	43	57	their	their	PRON
crl-13775	43	58	units	unit	NOUN
crl-13775	43	59	.	.	PUNCT
crl-13775	44	1	9	9	NUM
crl-13775	44	2	much	much	ADJ
crl-13775	44	3	of	of	ADP
crl-13775	44	4	the	the	DET
crl-13775	44	5	criticism	criticism	NOUN
crl-13775	44	6	that	that	PRON
crl-13775	44	7	was	be	AUX
crl-13775	44	8	directed	direct	VERB
crl-13775	44	9	at	at	ADP
crl-13775	44	10	ppbs	ppb	NOUN
crl-13775	44	11	in	in	ADP
crl-13775	44	12	the	the	DET
crl-13775	44	13	1960s~	1960s~	NUM
crl-13775	44	14	and	and	CCONJ
crl-13775	44	15	much	much	ADJ
crl-13775	44	16	of	of	ADP
crl-13775	44	17	the	the	DET
crl-13775	44	18	same	same	ADJ
crl-13775	44	19	sometimes	sometimes	ADV
crl-13775	44	20	cynical	cynical	ADJ
crl-13775	44	21	suspicion	suspicion	NOUN
crl-13775	44	22	,	,	PUNCT
crl-13775	44	23	has	have	AUX
crl-13775	44	24	been	be	AUX
crl-13775	44	25	repeated	repeat	VERB
crl-13775	44	26	by	by	ADP
crl-13775	44	27	critics	critic	NOUN
crl-13775	44	28	of	of	ADP
crl-13775	44	29	zbb	zbb	PROPN
crl-13775	44	30	.	.	PUNCT
crl-13775	45	1	administrators	administrator	NOUN
crl-13775	45	2	whose	whose	DET
crl-13775	45	3	operations	operation	NOUN
crl-13775	45	4	have	have	AUX
crl-13775	45	5	been	be	AUX
crl-13775	45	6	justified	justify	VERB
crl-13775	45	7	by	by	ADP
crl-13775	45	8	precedent;political	precedent;political	ADJ
crl-13775	45	9	considerations	consideration	NOUN
crl-13775	45	10	,	,	PUNCT
crl-13775	45	11	and	and	CCONJ
crl-13775	45	12	subjective	subjective	ADJ
crl-13775	45	13	judgment	judgment	NOUN
crl-13775	45	14	are	be	AUX
crl-13775	45	15	often	often	ADV
crl-13775	45	16	skeptical	skeptical	ADJ
crl-13775	45	17	of	of	ADP
crl-13775	45	18	"	"	PUNCT
crl-13775	45	19	total	total	ADJ
crl-13775	45	20	systems	system	NOUN
crl-13775	45	21	"	"	PUNCT
crl-13775	45	22	that	that	PRON
crl-13775	45	23	promise	promise	VERB
crl-13775	45	24	more	more	ADJ
crl-13775	45	25	,	,	PUNCT
crl-13775	45	26	or	or	CCONJ
crl-13775	45	27	seem	seem	VERB
crl-13775	45	28	to	to	PART
crl-13775	45	29	promise	promise	VERB
crl-13775	45	30	more	more	ADJ
crl-13775	45	31	than	than	ADP
crl-13775	45	32	what	what	PRON
crl-13775	45	33	they	they	PRON
crl-13775	45	34	view	view	VERB
crl-13775	45	35	as	as	ADP
crl-13775	45	36	practicable	practicable	ADJ
crl-13775	45	37	.	.	PUNCT
crl-13775	46	1	pyhrr	pyhrr	NOUN
crl-13775	46	2	has	have	AUX
crl-13775	46	3	attempted	attempt	VERB
crl-13775	46	4	to	to	PART
crl-13775	46	5	answer	answer	VERB
crl-13775	46	6	such	such	ADJ
crl-13775	46	7	critics	critic	NOUN
crl-13775	46	8	by	by	ADP
crl-13775	46	9	stressing	stress	VERB
crl-13775	46	10	the	the	DET
crl-13775	46	11	differences	difference	NOUN
crl-13775	46	12	between	between	ADP
crl-13775	46	13	ppbs	ppb	NOUN
crl-13775	46	14	and	and	CCONJ
crl-13775	46	15	zbb	zbb	NOUN
crl-13775	46	16	,	,	PUNCT
crl-13775	46	17	especially	especially	ADV
crl-13775	46	18	by	by	ADP
crl-13775	46	19	describing	describe	VERB
crl-13775	46	20	critical	critical	ADJ
crl-13775	46	21	gaps	gap	NOUN
crl-13775	46	22	in	in	ADP
crl-13775	46	23	ppbs	ppb	NOUN
crl-13775	46	24	:	:	PUNCT
crl-13775	46	25	1	1	X
crl-13775	46	26	.	.	X
crl-13775	46	27	ppbs	ppb	NOUN
crl-13775	46	28	focuses	focus	VERB
crl-13775	46	29	on	on	ADP
crl-13775	46	30	what	what	PRON
crl-13775	46	31	will	will	AUX
crl-13775	46	32	be	be	AUX
crl-13775	46	33	done	do	VERB
crl-13775	46	34	,	,	PUNCT
crl-13775	46	35	not	not	PART
crl-13775	46	36	·	·	PUNCT
crl-13775	46	37	how	how	SCONJ
crl-13775	46	38	to	to	PART
crl-13775	46	39	do	do	VERB
crl-13775	46	40	it	it	PRON
crl-13775	46	41	.	.	PUNCT
crl-13775	47	1	2	2	X
crl-13775	47	2	.	.	X
crl-13775	47	3	ppbs	ppb	NOUN
crl-13775	47	4	does	do	AUX
crl-13775	47	5	not	not	PART
crl-13775	47	6	provide	provide	VERB
crl-13775	47	7	any	any	DET
crl-13775	47	8	effective	effective	ADJ
crl-13775	47	9	operating	operating	NOUN
crl-13775	47	10	tools	tool	NOUN
crl-13775	47	11	for	for	ADP
crl-13775	47	12	line	line	NOUN
crl-13775	47	13	managers	manager	NOUN
crl-13775	47	14	.	.	PUNCT
crl-13775	48	1	3	3	X
crl-13775	48	2	.	.	X
crl-13775	48	3	ppbs	ppb	NOUN
crl-13775	48	4	does	do	AUX
crl-13775	48	5	not	not	PART
crl-13775	48	6	provide	provide	VERB
crl-13775	48	7	a	a	DET
crl-13775	48	8	mechanism	mechanism	NOUN
crl-13775	48	9	to	to	PART
crl-13775	48	10	evaluate	evaluate	VERB
crl-13775	48	11	the	the	DET
crl-13775	48	12	impact	impact	NOUN
crl-13775	48	13	of	of	ADP
crl-13775	48	14	various	various	ADJ
crl-13775	48	15	funding	funding	NOUN
crl-13775	48	16	levels	level	NOUN
crl-13775	48	17	for	for	ADP
crl-13775	48	18	a	a	DET
crl-13775	48	19	program	program	NOUN
crl-13775	48	20	or	or	CCONJ
crl-13775	48	21	establish	establish	VERB
crl-13775	48	22	priorities	priority	NOUN
crl-13775	48	23	among	among	ADP
crl-13775	48	24	programs	program	NOUN
crl-13775	48	25	and	and	CCONJ
crl-13775	48	26	varying	vary	VERB
crl-13775	48	27	levels	level	NOUN
crl-13775	48	28	of	of	ADP
crl-13775	48	29	program	program	NOUN
crl-13775	48	30	effort	effort	NOUN
crl-13775	48	31	.	.	PUNCT
crl-13775	49	1	pyhrr	pyhrr	NOUN
crl-13775	49	2	contrasts	contrast	VERB
crl-13775	49	3	ppbs	ppb	NOUN
crl-13775	49	4	as	as	ADP
crl-13775	49	5	"	"	PUNCT
crl-13775	49	6	basically	basically	ADV
crl-13775	49	7	a	a	DET
crl-13775	49	8	macroeconomic	macroeconomic	ADJ
crl-13775	49	9	,	,	PUNCT
crl-13775	49	10	centralized	centralized	ADJ
crl-13775	49	11	,	,	PUNCT
crl-13775	49	12	top	top	ADJ
crl-13775	49	13	-	-	PUNCT
crl-13775	49	14	down	down	ADP
crl-13775	49	15	policy	policy	NOUN
crl-13775	49	16	and	and	CCONJ
crl-13775	49	17	long	long	ADJ
crl-13775	49	18	range	range	NOUN
crl-13775	49	19	planning	planning	NOUN
crl-13775	49	20	tool	tool	NOUN
crl-13775	49	21	"	"	PUNCT
crl-13775	50	1	[	[	X
crl-13775	50	2	emphasis	emphasis	NOUN
crl-13775	50	3	added	add	VERB
crl-13775	50	4	]	]	PUNCT
crl-13775	50	5	,	,	PUNCT
crl-13775	50	6	with	with	ADP
crl-13775	50	7	zbb	zbb	PROPN
crl-13775	50	8	as	as	ADP
crl-13775	50	9	essentially	essentially	ADV
crl-13775	50	10	a	a	DET
crl-13775	50	11	microeconomic	microeconomic	ADJ
crl-13775	50	12	,	,	PUNCT
crl-13775	50	13	decentralized	decentralize	VERB
crl-13775	50	14	,	,	PUNCT
crl-13775	50	15	down	down	ADP
crl-13775	50	16	-	-	PUNCT
crl-13775	50	17	top	top	NOUN
crl-13775	50	18	policy	policy	NOUN
crl-13775	50	19	and	and	CCONJ
crl-13775	50	20	short	short	ADJ
crl-13775	50	21	range	range	NOUN
crl-13775	50	22	management	management	NOUN
crl-13775	50	23	tool	tool	NOUN
crl-13775	50	24	.	.	PUNCT
crl-13775	51	1	10	10	NUM
crl-13775	51	2	the	the	DET
crl-13775	51	3	compelling	compelling	ADJ
crl-13775	51	4	attraction	attraction	NOUN
crl-13775	51	5	of	of	ADP
crl-13775	51	6	zbb	zbb	NOUN
crl-13775	51	7	for	for	ADP
crl-13775	51	8	many	many	ADJ
crl-13775	51	9	administrators	administrator	NOUN
crl-13775	51	10	has	have	AUX
crl-13775	51	11	been	be	AUX
crl-13775	51	12	,	,	PUNCT
crl-13775	51	13	and	and	CCONJ
crl-13775	51	14	continues	continue	VERB
crl-13775	51	15	to	to	PART
crl-13775	51	16	be	be	AUX
crl-13775	51	17	,	,	PUNCT
crl-13775	51	18	its	its	PRON
crl-13775	51	19	promise	promise	NOUN
crl-13775	51	20	of	of	ADP
crl-13775	51	21	providing	provide	VERB
crl-13775	51	22	a	a	DET
crl-13775	51	23	means	mean	NOUN
crl-13775	51	24	by	by	ADP
crl-13775	51	25	which	which	DET
crl-13775	51	26	spending	spending	NOUN
crl-13775	51	27	might	might	AUX
crl-13775	51	28	be	be	AUX
crl-13775	51	29	held	hold	VERB
crl-13775	51	30	in	in	ADP
crl-13775	51	31	check	check	NOUN
crl-13775	51	32	,	,	PUNCT
crl-13775	51	33	if	if	SCONJ
crl-13775	51	34	not	not	PART
crl-13775	51	35	reduced	reduce	VERB
crl-13775	51	36	,	,	PUNCT
crl-13775	51	37	by	by	ADP
crl-13775	51	38	requiring	require	VERB
crl-13775	51	39	that	that	SCONJ
crl-13775	51	40	the	the	DET
crl-13775	51	41	goals	goal	NOUN
crl-13775	51	42	of	of	ADP
crl-13775	51	43	the	the	DET
crl-13775	51	44	organization	organization	NOUN
crl-13775	51	45	,	,	PUNCT
crl-13775	51	46	the	the	DET
crl-13775	51	47	programs	program	NOUN
crl-13775	51	48	that	that	PRON
crl-13775	51	49	have	have	AUX
crl-13775	51	50	been	be	AUX
crl-13775	51	51	determined	determine	VERB
crl-13775	51	52	to	to	PART
crl-13775	51	53	be	be	AUX
crl-13775	51	54	most	most	ADV
crl-13775	51	55	important	important	ADJ
crl-13775	51	56	to	to	PART
crl-13775	51	57	achieve	achieve	VERB
crl-13775	51	58	those	those	DET
crl-13775	51	59	goals	goal	NOUN
crl-13775	51	60	,	,	PUNCT
crl-13775	51	61	and	and	CCONJ
crl-13775	51	62	the	the	DET
crl-13775	51	63	alternative	alternative	ADJ
crl-13775	51	64	methods	method	NOUN
crl-13775	51	65	and	and	CCONJ
crl-13775	51	66	costs	cost	NOUN
crl-13775	51	67	necessary	necessary	ADJ
crl-13775	51	68	to	to	PART
crl-13775	51	69	carry	carry	VERB
crl-13775	51	70	out	out	ADP
crl-13775	51	71	those	those	DET
crl-13775	51	72	programs	program	NOUN
crl-13775	51	73	,	,	PUNCT
crl-13775	51	74	be	be	AUX
crl-13775	51	75	stated	state	VERB
crl-13775	51	76	in	in	ADP
crl-13775	51	77	categorical	categorical	ADJ
crl-13775	51	78	terms	term	NOUN
crl-13775	51	79	.	.	PUNCT
crl-13775	52	1	zbb	zbb	PROPN
crl-13775	52	2	promises	promise	VERB
crl-13775	52	3	"	"	PUNCT
crl-13775	52	4	a	a	DET
crl-13775	52	5	system	system	NOUN
crl-13775	52	6	that	that	PRON
crl-13775	52	7	rationally	rationally	ADV
crl-13775	52	8	[	[	X
crl-13775	52	9	breaks	break	NOUN
crl-13775	52	10	]	]	X
crl-13775	52	11	up	up	ADP
crl-13775	52	12	all	all	PRON
crl-13775	52	13	spending	spend	VERB
crl-13775	52	14	requestsboth	requestsboth	NOUN
crl-13775	52	15	old	old	ADJ
crl-13775	52	16	and	and	CCONJ
crl-13775	52	17	newinto	newinto	NOUN
crl-13775	52	18	understandable	understandable	ADJ
crl-13775	52	19	,	,	PUNCT
crl-13775	52	20	manageable	manageable	ADJ
crl-13775	52	21	alternatives	alternative	NOUN
crl-13775	52	22	[	[	X
crl-13775	52	23	to	to	PART
crl-13775	52	24	enable	enable	VERB
crl-13775	52	25	]	]	PUNCT
crl-13775	52	26	people	people	NOUN
crl-13775	52	27	.	.	PUNCT
crl-13775	52	28	.	.	PUNCT
crl-13775	52	29	.	.	PUNCT
crl-13775	53	1	to	to	PART
crl-13775	53	2	discover	discover	VERB
crl-13775	53	3	the	the	DET
crl-13775	53	4	truth	truth	NOUN
crl-13775	53	5	and	and	CCONJ
crl-13775	53	6	falsity	falsity	NOUN
crl-13775	53	7	in	in	ADP
crl-13775	53	8	each	each	PRON
crl-13775	53	9	and	and	CCONJ
crl-13775	53	10	[	[	X
crl-13775	53	11	allows	allow	VERB
crl-13775	53	12	]	]	X
crl-13775	53	13	all	all	PRON
crl-13775	53	14	to	to	PART
crl-13775	53	15	compete	compete	VERB
crl-13775	53	16	on	on	ADP
crl-13775	53	17	equal	equal	ADJ
crl-13775	53	18	footing	footing	NOUN
crl-13775	53	19	for	for	ADP
crl-13775	53	20	scarce	scarce	ADJ
crl-13775	53	21	budget	budget	NOUN
crl-13775	53	22	dollars	dollar	NOUN
crl-13775	53	23	.	.	PUNCT
crl-13775	53	24	"	"	PUNCT
crl-13775	54	1	11	11	NUM
crl-13775	54	2	it	it	PRON
crl-13775	54	3	would	would	AUX
crl-13775	54	4	be	be	AUX
crl-13775	54	5	foolhardy	foolhardy	ADJ
crl-13775	54	6	to	to	PART
crl-13775	54	7	assert	assert	VERB
crl-13775	54	8	that	that	SCONJ
crl-13775	54	9	zbb	zbb	NOUN
crl-13775	54	10	or	or	CCONJ
crl-13775	54	11	any	any	DET
crl-13775	54	12	management	management	NOUN
crl-13775	54	13	/	/	SYM
crl-13775	54	14	budgeting	budgeting	NOUN
crl-13775	54	15	system	system	NOUN
crl-13775	54	16	,	,	PUNCT
crl-13775	54	17	applied	apply	VERB
crl-13775	54	18	by	by	ADP
crl-13775	54	19	any	any	DET
crl-13775	54	20	administrator	administrator	NOUN
crl-13775	54	21	in	in	ADP
crl-13775	54	22	any	any	DET
crl-13775	54	23	library	library	NOUN
crl-13775	54	24	will	will	AUX
crl-13775	54	25	produce	produce	VERB
crl-13775	54	26	an	an	DET
crl-13775	54	27	administrative	administrative	ADJ
crl-13775	54	28	millennium	millennium	NOUN
crl-13775	54	29	.	.	PUNCT
crl-13775	55	1	for	for	ADP
crl-13775	55	2	example	example	NOUN
crl-13775	55	3	,	,	PUNCT
crl-13775	55	4	one	one	NUM
crl-13775	55	5	proponent	proponent	NOUN
crl-13775	55	6	of	of	ADP
crl-13775	55	7	zbb	zbb	PROPN
crl-13775	55	8	cautions	caution	VERB
crl-13775	55	9	against	against	ADP
crl-13775	55	10	use	use	NOUN
crl-13775	55	11	of	of	ADP
crl-13775	55	12	zbb	zbb	PROPN
crl-13775	55	13	if	if	SCONJ
crl-13775	55	14	an	an	DET
crl-13775	55	15	organization	organization	NOUN
crl-13775	55	16	has	have	VERB
crl-13775	55	17	a	a	DET
crl-13775	55	18	total	total	ADJ
crl-13775	55	19	annual	annual	ADJ
crl-13775	55	20	budget	budget	NOUN
crl-13775	55	21	of	of	ADP
crl-13775	55	22	less	less	ADJ
crl-13775	55	23	than	than	ADP
crl-13775	55	24	$	$	SYM
crl-13775	55	25	1,000,000	1,000,000	NUM
crl-13775	55	26	,	,	PUNCT
crl-13775	55	27	fewer	few	ADJ
crl-13775	55	28	than	than	ADP
crl-13775	55	29	seventy	seventy	NUM
crl-13775	55	30	-	-	PUNCT
crl-13775	55	31	five	five	NUM
crl-13775	55	32	staff	staff	NOUN
crl-13775	55	33	members	member	NOUN
crl-13775	55	34	,	,	PUNCT
crl-13775	55	35	or	or	CCONJ
crl-13775	55	36	if	if	SCONJ
crl-13775	55	37	other	other	ADJ
crl-13775	55	38	major	major	ADJ
crl-13775	55	39	changes	change	NOUN
crl-13775	55	40	are	be	AUX
crl-13775	55	41	taking	take	VERB
crl-13775	55	42	place	place	NOUN
crl-13775	55	43	in	in	ADP
crl-13775	55	44	the	the	DET
crl-13775	55	45	zero	zero	NUM
crl-13775	55	46	-	-	PUNCT
crl-13775	55	47	base	base	NOUN
crl-13775	55	48	budgeting	budgeting	NOUN
crl-13775	55	49	i	i	PRON
crl-13775	55	50	49	49	NUM
crl-13775	55	51	organization	organization	NOUN
crl-13775	55	52	.	.	PUNCT
crl-13775	56	1	12	12	NUM
crl-13775	56	2	it	it	PRON
crl-13775	56	3	would	would	AUX
crl-13775	56	4	be	be	AUX
crl-13775	56	5	equally	equally	ADV
crl-13775	56	6	unwise	unwise	ADJ
crl-13775	56	7	,	,	PUNCT
crl-13775	56	8	however	however	ADV
crl-13775	56	9	,	,	PUNCT
crl-13775	56	10	to	to	PART
crl-13775	56	11	give	give	VERB
crl-13775	56	12	comfort	comfort	NOUN
crl-13775	56	13	to	to	ADP
crl-13775	56	14	the	the	DET
crl-13775	56	15	seat	seat	NOUN
crl-13775	56	16	-	-	PUNCT
crl-13775	56	17	of	of	ADP
crl-13775	56	18	-	-	PUNCT
crl-13775	56	19	thepants	thepant	NOUN
crl-13775	56	20	manager	manager	NOUN
crl-13775	56	21	whose	whose	DET
crl-13775	56	22	intuitive	intuitive	ADJ
crl-13775	56	23	assessments	assessment	NOUN
crl-13775	56	24	of	of	ADP
crl-13775	56	25	the	the	DET
crl-13775	56	26	library	library	NOUN
crl-13775	56	27	's	's	PART
crl-13775	56	28	political	political	ADJ
crl-13775	56	29	environment	environment	NOUN
crl-13775	56	30	are	be	AUX
crl-13775	56	31	the	the	DET
crl-13775	56	32	primary	primary	NOUN
crl-13775	56	33	,	,	PUNCT
crl-13775	56	34	if	if	SCONJ
crl-13775	56	35	not	not	PART
crl-13775	56	36	the	the	DET
crl-13775	56	37	sole	sole	ADJ
crl-13775	56	38	,	,	PUNCT
crl-13775	56	39	basis	basis	NOUN
crl-13775	56	40	for	for	ADP
crl-13775	56	41	planning	planning	NOUN
crl-13775	56	42	and	and	CCONJ
crl-13775	56	43	resource	resource	NOUN
crl-13775	56	44	allocation	allocation	NOUN
crl-13775	56	45	.	.	PUNCT
crl-13775	57	1	to	to	PART
crl-13775	57	2	be	be	AUX
crl-13775	57	3	sure	sure	ADJ
crl-13775	57	4	,	,	PUNCT
crl-13775	57	5	"	"	PUNCT
crl-13775	57	6	people	people	NOUN
crl-13775	57	7	are	be	AUX
crl-13775	57	8	more	more	ADV
crl-13775	57	9	potent	potent	ADJ
crl-13775	57	10	than	than	ADP
crl-13775	57	11	numbers	number	NOUN
crl-13775	57	12	or	or	CCONJ
crl-13775	57	13	logic	logic	NOUN
crl-13775	57	14	.	.	PUNCT
crl-13775	58	1	"13	"13	PUNCT
crl-13775	59	1	but	but	CCONJ
crl-13775	59	2	to	to	PART
crl-13775	59	3	suggest	suggest	VERB
crl-13775	59	4	that	that	SCONJ
crl-13775	59	5	so	so	ADV
crl-13775	59	6	-	-	PUNCT
crl-13775	59	7	called	call	VERB
crl-13775	59	8	commonsense	commonsense	ADJ
crl-13775	59	9	management	management	NOUN
crl-13775	59	10	has	have	VERB
crl-13775	59	11	a	a	DET
crl-13775	59	12	monopoly	monopoly	NOUN
crl-13775	59	13	on	on	ADP
crl-13775	59	14	sensitivity	sensitivity	NOUN
crl-13775	59	15	to	to	ADP
crl-13775	59	16	people	people	NOUN
crl-13775	59	17	or	or	CCONJ
crl-13775	59	18	that	that	SCONJ
crl-13775	59	19	all	all	DET
crl-13775	59	20	comprehensive	comprehensive	ADJ
crl-13775	59	21	management	management	NOUN
crl-13775	59	22	/	/	SYM
crl-13775	59	23	budgeting	budgeting	NOUN
crl-13775	59	24	systems	system	NOUN
crl-13775	59	25	are	be	AUX
crl-13775	59	26	wildly	wildly	ADV
crl-13775	59	27	impractical	impractical	ADJ
crl-13775	59	28	,	,	PUNCT
crl-13775	59	29	even	even	ADV
crl-13775	59	30	antithetical	antithetical	ADJ
crl-13775	59	31	to	to	ADP
crl-13775	59	32	effective	effective	ADJ
crl-13775	59	33	administration	administration	NOUN
crl-13775	59	34	,	,	PUNCT
crl-13775	59	35	risks	risk	NOUN
crl-13775	59	36	offering	offer	VERB
crl-13775	59	37	unwarranted	unwarranted	ADJ
crl-13775	59	38	comfort	comfort	NOUN
crl-13775	59	39	to	to	ADP
crl-13775	59	40	the	the	DET
crl-13775	59	41	administrative	administrative	ADJ
crl-13775	59	42	luddite	luddite	NOUN
crl-13775	59	43	.	.	PUNCT
crl-13775	60	1	however	however	ADV
crl-13775	60	2	important	important	ADJ
crl-13775	60	3	may	may	AUX
crl-13775	60	4	be	be	AUX
crl-13775	60	5	the	the	DET
crl-13775	60	6	choice	choice	NOUN
crl-13775	60	7	of	of	ADP
crl-13775	60	8	a	a	DET
crl-13775	60	9	structure	structure	NOUN
crl-13775	60	10	or	or	CCONJ
crl-13775	60	11	technique	technique	NOUN
crl-13775	60	12	in	in	ADP
crl-13775	60	13	budgeting	budgeting	NOUN
crl-13775	60	14	,	,	PUNCT
crl-13775	60	15	it	it	PRON
crl-13775	60	16	is	be	AUX
crl-13775	60	17	clearly	clearly	ADV
crl-13775	60	18	the	the	DET
crl-13775	60	19	use	use	NOUN
crl-13775	60	20	of	of	ADP
crl-13775	60	21	budgeting	budget	VERB
crl-13775	60	22	structure	structure	NOUN
crl-13775	60	23	and	and	CCONJ
crl-13775	60	24	technique	technique	NOUN
crl-13775	60	25	by	by	ADP
crl-13775	60	26	administrators	administrator	NOUN
crl-13775	60	27	that	that	PRON
crl-13775	60	28	is	be	AUX
crl-13775	60	29	most	most	ADV
crl-13775	60	30	important	important	ADJ
crl-13775	60	31	.	.	PUNCT
crl-13775	61	1	budgetary	budgetary	ADJ
crl-13775	61	2	planning	planning	NOUN
crl-13775	61	3	"	"	PUNCT
crl-13775	61	4	is	be	AUX
crl-13775	61	5	too	too	ADV
crl-13775	61	6	critical	critical	ADJ
crl-13775	61	7	to	to	PART
crl-13775	61	8	be	be	AUX
crl-13775	61	9	left	leave	VERB
crl-13775	61	10	to	to	ADP
crl-13775	61	11	the	the	DET
crl-13775	61	12	casual	casual	ADJ
crl-13775	61	13	,	,	PUNCT
crl-13775	61	14	infrequent	infrequent	ADJ
crl-13775	61	15	attention	attention	NOUN
crl-13775	61	16	of	of	ADP
crl-13775	61	17	someone	someone	PRON
crl-13775	61	18	whose	whose	DET
crl-13775	61	19	main	main	ADJ
crl-13775	61	20	interests	interest	NOUN
crl-13775	61	21	lie	lie	VERB
crl-13775	61	22	elsewhere,"14	elsewhere,"14	NOUN
crl-13775	61	23	and	and	CCONJ
crl-13775	61	24	if	if	SCONJ
crl-13775	61	25	the	the	DET
crl-13775	61	26	leadership	leadership	NOUN
crl-13775	61	27	of	of	ADP
crl-13775	61	28	a	a	DET
crl-13775	61	29	library	library	NOUN
crl-13775	61	30	.	.	PUNCT
crl-13775	62	1	does	do	AUX
crl-13775	62	2	not	not	PART
crl-13775	62	3	have	have	VERB
crl-13775	62	4	the	the	DET
crl-13775	62	5	will	will	NOUN
crl-13775	62	6	to	to	PART
crl-13775	62	7	manage	manage	VERB
crl-13775	62	8	or	or	CCONJ
crl-13775	62	9	the	the	DET
crl-13775	62	10	ability	ability	NOUN
crl-13775	62	11	to	to	PART
crl-13775	62	12	identify	identify	VERB
crl-13775	62	13	and	and	CCONJ
crl-13775	62	14	articulate	articulate	VERB
crl-13775	62	15	the	the	DET
crl-13775	62	16	central	central	ADJ
crl-13775	62	17	issues	issue	NOUN
crl-13775	62	18	that	that	PRON
crl-13775	62	19	face	face	VERB
crl-13775	62	20	the	the	DET
crl-13775	62	21	library	library	NOUN
crl-13775	62	22	,	,	PUNCT
crl-13775	62	23	techniques	technique	NOUN
crl-13775	62	24	of	of	ADP
crl-13775	62	25	budgetary	budgetary	ADJ
crl-13775	62	26	formulation	formulation	NOUN
crl-13775	62	27	will	will	AUX
crl-13775	62	28	matter	matter	VERB
crl-13775	62	29	little	little	ADJ
crl-13775	62	30	.	.	PUNCT
crl-13775	63	1	however	however	ADV
crl-13775	63	2	,	,	PUNCT
crl-13775	63	3	if	if	SCONJ
crl-13775	63	4	administrators	administrator	NOUN
crl-13775	63	5	are	be	AUX
crl-13775	63	6	willing	willing	ADJ
crl-13775	63	7	to	to	PART
crl-13775	63	8	consider	consider	VERB
crl-13775	63	9	the	the	DET
crl-13775	63	10	possibility	possibility	NOUN
crl-13775	63	11	that	that	SCONJ
crl-13775	63	12	library	library	ADJ
crl-13775	63	13	operations	operation	NOUN
crl-13775	63	14	and	and	CCONJ
crl-13775	63	15	services	service	NOUN
crl-13775	63	16	might	might	AUX
crl-13775	63	17	be	be	AUX
crl-13775	63	18	changed	change	VERB
crl-13775	63	19	for	for	ADP
crl-13775	63	20	the	the	DET
crl-13775	63	21	better	well	ADJ
crl-13775	63	22	,	,	PUNCT
crl-13775	63	23	or	or	CCONJ
crl-13775	63	24	if	if	SCONJ
crl-13775	63	25	serious	serious	ADJ
crl-13775	63	26	budgetary	budgetary	ADJ
crl-13775	63	27	reductions	reduction	NOUN
crl-13775	63	28	are	be	AUX
crl-13775	63	29	expected	expect	VERB
crl-13775	63	30	,	,	PUNCT
crl-13775	63	31	then	then	ADV
crl-13775	63	32	the	the	DET
crl-13775	63	33	choice	choice	NOUN
crl-13775	63	34	of	of	ADP
crl-13775	63	35	a	a	DET
crl-13775	63	36	framework	framework	NOUN
crl-13775	63	37	for	for	ADP
crl-13775	63	38	budgeting	budgeting	NOUN
crl-13775	63	39	becomes	become	VERB
crl-13775	63	40	most	most	ADV
crl-13775	63	41	important	important	ADJ
crl-13775	63	42	.	.	PUNCT
crl-13775	64	1	practical	practical	ADJ
crl-13775	64	2	application	application	NOUN
crl-13775	64	3	of	of	ADP
crl-13775	64	4	zbb	zbb	PROPN
crl-13775	64	5	in	in	ADP
crl-13775	64	6	large	large	ADJ
crl-13775	64	7	service	service	NOUN
crl-13775	64	8	organizations	organization	NOUN
crl-13775	64	9	is	be	AUX
crl-13775	64	10	not	not	PART
crl-13775	64	11	yet	yet	ADV
crl-13775	64	12	so	so	ADV
crl-13775	64	13	widespread	widespread	ADJ
crl-13775	64	14	or	or	CCONJ
crl-13775	64	15	advanced	advanced	ADJ
crl-13775	64	16	that	that	SCONJ
crl-13775	64	17	any	any	DET
crl-13775	64	18	firm	firm	ADJ
crl-13775	64	19	assessment	assessment	NOUN
crl-13775	64	20	of	of	ADP
crl-13775	64	21	its	its	PRON
crl-13775	64	22	potential	potential	ADJ
crl-13775	64	23	usefulness	usefulness	NOUN
crl-13775	64	24	in	in	ADP
crl-13775	64	25	libraries	library	NOUN
crl-13775	64	26	may	may	AUX
crl-13775	64	27	reasonably	reasonably	ADV
crl-13775	64	28	be	be	AUX
crl-13775	64	29	made	make	VERB
crl-13775	64	30	.	.	PUNCT
crl-13775	65	1	the	the	DET
crl-13775	65	2	examples	example	NOUN
crl-13775	65	3	cited	cite	VERB
crl-13775	65	4	in	in	ADP
crl-13775	65	5	chen	chen	PROPN
crl-13775	65	6	's	's	PART
crl-13775	65	7	work	work	NOUN
crl-13775	65	8	represent	represent	VERB
crl-13775	65	9	either	either	CCONJ
crl-13775	65	10	very	very	ADV
crl-13775	65	11	recent	recent	ADJ
crl-13775	65	12	(	(	PUNCT
crl-13775	65	13	i.e.	i.e.	X
crl-13775	65	14	,	,	PUNCT
crl-13775	65	15	post-1977	post-1977	ADJ
crl-13775	65	16	)	)	PUNCT
crl-13775	65	17	implementation	implementation	NOUN
crl-13775	65	18	of	of	ADP
crl-13775	65	19	zbb	zbb	NOUN
crl-13775	65	20	or	or	CCONJ
crl-13775	65	21	very	very	ADV
crl-13775	65	22	small	small	ADJ
crl-13775	65	23	(	(	PUNCT
crl-13775	65	24	corporate	corporate	ADJ
crl-13775	65	25	and	and	CCONJ
crl-13775	65	26	college	college	NOUN
crl-13775	65	27	)	)	PUNCT
crl-13775	65	28	library	library	NOUN
crl-13775	65	29	experience	experience	NOUN
crl-13775	65	30	.	.	PUNCT
crl-13775	66	1	no	no	DET
crl-13775	66	2	large	large	ADJ
crl-13775	66	3	public	public	ADJ
crl-13775	66	4	,	,	PUNCT
crl-13775	66	5	academic	academic	ADJ
crl-13775	66	6	,	,	PUNCT
crl-13775	66	7	or	or	CCONJ
crl-13775	66	8	research	research	NOUN
crl-13775	66	9	library	library	NOUN
crl-13775	66	10	experi	experi	PROPN
crl-13775	66	11	.	.	PUNCT
crl-13775	67	1	ence	ence	NOUN
crl-13775	67	2	is	be	AUX
crl-13775	67	3	included	include	VERB
crl-13775	67	4	.	.	PUNCT
crl-13775	68	1	it	it	PRON
crl-13775	68	2	is	be	AUX
crl-13775	68	3	clear	clear	ADJ
crl-13775	68	4	that	that	SCONJ
crl-13775	68	5	-	-	PUNCT
crl-13775	68	6	the	the	DET
crl-13775	68	7	implementation	implementation	NOUN
crl-13775	68	8	of	of	ADP
crl-13775	68	9	zbb	zbb	PROPN
crl-13775	68	10	in	in	ADP
crl-13775	68	11	any	any	DET
crl-13775	68	12	large	large	ADJ
crl-13775	68	13	labor	labor	NOUN
crl-13775	68	14	-	-	PUNCT
crl-13775	68	15	intensive	intensive	ADJ
crl-13775	68	16	service	service	NOUN
crl-13775	68	17	organization	organization	NOUN
crl-13775	68	18	,	,	PUNCT
crl-13775	68	19	in	in	ADP
crl-13775	68	20	the	the	DET
crl-13775	68	21	"	"	PUNCT
crl-13775	68	22	third	third	ADJ
crl-13775	68	23	sector	sector	NOUN
crl-13775	68	24	,	,	PUNCT
crl-13775	68	25	"	"	PUNCT
crl-13775	68	26	to	to	PART
crl-13775	68	27	use	use	VERB
crl-13775	68	28	drucker	drucker	NOUN
crl-13775	68	29	's	's	PART
crl-13775	68	30	term	term	NOUN
crl-13775	68	31	,	,	PUNCT
crl-13775	68	32	clearly	clearly	ADV
crl-13775	68	33	would	would	AUX
crl-13775	68	34	present	present	VERB
crl-13775	68	35	some	some	DET
crl-13775	68	36	special	special	ADJ
crl-13775	68	37	problems	problem	NOUN
crl-13775	68	38	:	:	PUNCT
crl-13775	69	1	1	1	X
crl-13775	69	2	.	.	X
crl-13775	69	3	many	many	ADJ
crl-13775	69	4	unit	unit	NOUN
crl-13775	69	5	managersand	managersand	PROPN
crl-13775	69	6	administratorshave	administratorshave	PROPN
crl-13775	69	7	not	not	PART
crl-13775	69	8	been	be	AUX
crl-13775	69	9	prepared	prepare	VERB
crl-13775	69	10	to	to	PART
crl-13775	69	11	evaluate	evaluate	VERB
crl-13775	69	12	rigorously	rigorously	ADV
crl-13775	69	13	and	and	CCONJ
crl-13775	69	14	rank	rank	VERB
crl-13775	69	15	the	the	DET
crl-13775	69	16	relative	relative	ADJ
crl-13775	69	17	benefits	benefit	NOUN
crl-13775	69	18	and	and	CCONJ
crl-13775	69	19	effectiveness	effectiveness	NOUN
crl-13775	69	20	of	of	ADP
crl-13775	69	21	service	service	NOUN
crl-13775	69	22	programs	program	NOUN
crl-13775	69	23	.	.	PUNCT
crl-13775	70	1	2	2	X
crl-13775	70	2	.	.	X
crl-13775	70	3	many	many	ADJ
crl-13775	70	4	unit	unit	NOUN
crl-13775	70	5	managers	manager	NOUN
crl-13775	70	6	·	·	PUNCT
crl-13775	70	7	are	be	AUX
crl-13775	70	8	notably	notably	ADV
crl-13775	70	9	reluctant	reluctant	ADJ
crl-13775	70	10	to	to	PART
crl-13775	70	11	propose	propose	VERB
crl-13775	70	12	budgeting	budgeting	NOUN
crl-13775	70	13	changes	change	NOUN
crl-13775	70	14	that	that	PRON
crl-13775	70	15	would	would	AUX
crl-13775	70	16	require	require	VERB
crl-13775	70	17	significant	significant	ADJ
crl-13775	70	18	shifts	shift	NOUN
crl-13775	70	19	in	in	ADP
crl-13775	70	20	the	the	DET
crl-13775	70	21	assign50	assign50	NOUN
crl-13775	71	1	i	i	PROPN
crl-13775	71	2	college	college	PROPN
crl-13775	71	3	&	&	CCONJ
crl-13775	71	4	research	research	PROPN
crl-13775	71	5	libraries	library	NOUN
crl-13775	71	6	•	•	NUM
crl-13775	71	7	january	january	PROPN
crl-13775	71	8	1982	1982	NUM
crl-13775	71	9	ments	ment	NOUN
crl-13775	71	10	of	of	ADP
crl-13775	71	11	staff	staff	NOUN
crl-13775	71	12	members	member	NOUN
crl-13775	71	13	or	or	CCONJ
crl-13775	71	14	in	in	ADP
crl-13775	71	15	the	the	DET
crl-13775	71	16	pattern	pattern	NOUN
crl-13775	71	17	of	of	ADP
crl-13775	71	18	staffing	staff	VERB
crl-13775	71	19	generally	generally	ADV
crl-13775	71	20	.	.	PUNCT
crl-13775	72	1	3	3	X
crl-13775	72	2	.	.	X
crl-13775	72	3	the	the	DET
crl-13775	72	4	organization	organization	NOUN
crl-13775	72	5	's	's	PART
crl-13775	72	6	reward	reward	NOUN
crl-13775	72	7	system	system	NOUN
crl-13775	72	8	for	for	ADP
crl-13775	72	9	managersand	managersand	NOUN
crl-13775	72	10	for	for	ADP
crl-13775	72	11	their	their	PRON
crl-13775	72	12	unitshas	unitsha	NOUN
crl-13775	72	13	traditionally	traditionally	ADV
crl-13775	72	14	been	be	AUX
crl-13775	72	15	one	one	NUM
crl-13775	72	16	of	of	ADP
crl-13775	72	17	adding	add	VERB
crl-13775	72	18	money	money	NOUN
crl-13775	72	19	to	to	ADP
crl-13775	72	20	most	most	ADJ
crl-13775	72	21	unit	unit	NOUN
crl-13775	72	22	budgets	budget	NOUN
crl-13775	72	23	,	,	PUNCT
crl-13775	72	24	not	not	PART
crl-13775	72	25	reducing	reduce	VERB
crl-13775	72	26	them	they	PRON
crl-13775	72	27	,	,	PUNCT
crl-13775	72	28	as	as	SCONJ
crl-13775	72	29	presumably	presumably	ADV
crl-13775	72	30	would	would	AUX
crl-13775	72	31	be	be	AUX
crl-13775	72	32	encouraged	encourage	VERB
crl-13775	72	33	with	with	ADP
crl-13775	72	34	rigorous	rigorous	ADJ
crl-13775	72	35	implementation	implementation	NOUN
crl-13775	72	36	of	of	ADP
crl-13775	72	37	zbb	zbb	PROPN
crl-13775	72	38	.	.	PUNCT
crl-13775	73	1	4	4	X
crl-13775	73	2	.	.	X
crl-13775	73	3	since	since	SCONJ
crl-13775	73	4	most	most	ADJ
crl-13775	73	5	libraries	library	NOUN
crl-13775	73	6	operate	operate	VERB
crl-13775	73	7	as	as	ADP
crl-13775	73	8	a	a	DET
crl-13775	73	9	subordinate	subordinate	ADJ
crl-13775	73	10	unit	unit	NOUN
crl-13775	73	11	of	of	ADP
crl-13775	73	12	a	a	DET
crl-13775	73	13	larger	large	ADJ
crl-13775	73	14	organization	organization	NOUN
crl-13775	73	15	,	,	PUNCT
crl-13775	73	16	the	the	DET
crl-13775	73	17	choice	choice	NOUN
crl-13775	73	18	of	of	ADP
crl-13775	73	19	what	what	PRON
crl-13775	73	20	budgeting	budgeting	ADJ
crl-13775	73	21	structure	structure	NOUN
crl-13775	73	22	is	be	AUX
crl-13775	73	23	to	to	PART
crl-13775	73	24	be	be	AUX
crl-13775	73	25	used	use	VERB
crl-13775	73	26	is	be	AUX
crl-13775	73	27	rarely	rarely	ADV
crl-13775	73	28	at	at	ADP
crl-13775	73	29	the	the	DET
crl-13775	73	30	discretion	discretion	NOUN
crl-13775	73	31	of	of	ADP
crl-13775	73	32	the	the	DET
crl-13775	73	33	library	library	NOUN
crl-13775	73	34	;	;	PUNCT
crl-13775	73	35	if	if	SCONJ
crl-13775	73	36	zbb	zbb	NOUN
crl-13775	73	37	is	be	AUX
crl-13775	73	38	not	not	PART
crl-13775	73	39	adopted	adopt	VERB
crl-13775	73	40	at	at	ADP
crl-13775	73	41	the	the	DET
crl-13775	73	42	higher	high	ADJ
crl-13775	73	43	organizational	organizational	ADJ
crl-13775	73	44	level	level	NOUN
crl-13775	73	45	,	,	PUNCT
crl-13775	73	46	the	the	DET
crl-13775	73	47	library	library	NOUN
crl-13775	73	48	's	's	PART
crl-13775	73	49	staff	staff	NOUN
crl-13775	73	50	might	might	AUX
crl-13775	73	51	well	well	ADV
crl-13775	73	52	be	be	AUX
crl-13775	73	53	faced	face	VERB
crl-13775	73	54	with	with	ADP
crl-13775	73	55	an	an	DET
crl-13775	73	56	unacceptably	unacceptably	ADV
crl-13775	73	57	high	high	ADJ
crl-13775	73	58	level	level	NOUN
crl-13775	73	59	of	of	ADP
crl-13775	73	60	paperwork	paperwork	NOUN
crl-13775	73	61	to	to	PART
crl-13775	73	62	prepare	prepare	VERB
crl-13775	73	63	budgets	budget	NOUN
crl-13775	73	64	in	in	ADP
crl-13775	73	65	two	two	NUM
crl-13775	73	66	different	different	ADJ
crl-13775	73	67	formats	format	NOUN
crl-13775	73	68	.	.	PUNCT
crl-13775	74	1	yet	yet	CCONJ
crl-13775	74	2	the	the	DET
crl-13775	74	3	elements	element	NOUN
crl-13775	74	4	of	of	ADP
crl-13775	74	5	zbb	zbb	PROPN
crl-13775	74	6	theory	theory	NOUN
crl-13775	74	7	remain	remain	VERB
crl-13775	74	8	compelling	compelling	ADJ
crl-13775	74	9	simply	simply	ADV
crl-13775	74	10	because	because	SCONJ
crl-13775	74	11	they	they	PRON
crl-13775	74	12	require	require	VERB
crl-13775	74	13	managers	manager	NOUN
crl-13775	74	14	to	to	PART
crl-13775	74	15	manage	manage	VERB
crl-13775	74	16	,	,	PUNCT
crl-13775	74	17	i.e.	i.e.	X
crl-13775	74	18	,	,	PUNCT
crl-13775	74	19	to	to	PART
crl-13775	74	20	"	"	PUNCT
crl-13775	74	21	identify	identify	VERB
crl-13775	74	22	and	and	CCONJ
crl-13775	74	23	analyze	analyze	VERB
crl-13775	74	24	what	what	PRON
crl-13775	74	25	...	...	PUNCT
crl-13775	74	26	they	they	PRON
crl-13775	74	27	plan	plan	VERB
crl-13775	74	28	..	..	PUNCT
crl-13775	74	29	to	to	PART
crl-13775	74	30	do	do	VERB
crl-13775	74	31	in	in	ADP
crl-13775	74	32	total	total	ADJ
crl-13775	74	33	,	,	PUNCT
crl-13775	74	34	set	set	VERB
crl-13775	74	35	goals	goal	NOUN
crl-13775	74	36	and	and	CCONJ
crl-13775	74	37	objectives	objective	NOUN
crl-13775	74	38	,	,	PUNCT
crl-13775	74	39	and	and	CCONJ
crl-13775	74	40	evaluate	evaluate	VERB
crl-13775	74	41	changing	change	VERB
crl-13775	74	42	responsibilities	responsibility	NOUN
crl-13775	74	43	and	and	CCONJ
crl-13775	74	44	work	work	NOUN
crl-13775	74	45	loadsnot	loadsnot	PROPN
crl-13775	74	46	after	after	ADP
crl-13775	74	47	the	the	DET
crl-13775	74	48	budgeting	budgeting	NOUN
crl-13775	74	49	process	process	NOUN
crl-13775	74	50	,	,	PUNCT
crl-13775	74	51	but	but	CCONJ
crl-13775	74	52	during	during	ADP
crl-13775	74	53	it	it	PRON
crl-13775	74	54	,	,	PUNCT
crl-13775	74	55	as	as	ADP
crl-13775	74	56	an	an	DET
crl-13775	74	57	integral	integral	ADJ
crl-13775	74	58	part	part	NOUN
crl-13775	74	59	of	of	ADP
crl-13775	74	60	the	the	DET
crl-13775	74	61	process	process	NOUN
crl-13775	74	62	.	.	PUNCT
crl-13775	75	1	"15	"15	PUNCT
crl-13775	75	2	there	there	PRON
crl-13775	75	3	is	be	VERB
crl-13775	75	4	,	,	PUNCT
crl-13775	75	5	then	then	ADV
crl-13775	75	6	,	,	PUNCT
crl-13775	75	7	as	as	ADP
crl-13775	75	8	with	with	ADP
crl-13775	75	9	most	most	ADJ
crl-13775	75	10	"	"	PUNCT
crl-13775	75	11	new	new	ADJ
crl-13775	75	12	"	"	PUNCT
crl-13775	75	13	systems	system	NOUN
crl-13775	75	14	,	,	PUNCT
crl-13775	75	15	nothing	nothing	PRON
crl-13775	75	16	truly	truly	ADV
crl-13775	75	17	new	new	ADJ
crl-13775	75	18	in	in	ADP
crl-13775	75	19	zbb	zbb	PROPN
crl-13775	75	20	.	.	PUNCT
crl-13775	76	1	but	but	CCONJ
crl-13775	76	2	zbb	zbb	NOUN
crl-13775	76	3	does	do	AUX
crl-13775	76	4	provide	provide	VERB
crl-13775	76	5	a	a	DET
crl-13775	76	6	well	well	ADV
crl-13775	76	7	-	-	PUNCT
crl-13775	76	8	structured	structure	VERB
crl-13775	76	9	mechanism	mechanism	NOUN
crl-13775	76	10	for	for	ADP
crl-13775	76	11	management	management	NOUN
crl-13775	76	12	decision	decision	NOUN
crl-13775	76	13	making	make	VERB
crl-13775	76	14	at	at	ADP
crl-13775	76	15	a	a	DET
crl-13775	76	16	time	time	NOUN
crl-13775	76	17	when	when	SCONJ
crl-13775	76	18	funding	funding	NOUN
crl-13775	76	19	constraints	constraint	NOUN
crl-13775	76	20	present	present	VERB
crl-13775	76	21	special	special	ADJ
crl-13775	76	22	challenges	challenge	NOUN
crl-13775	76	23	for	for	ADP
crl-13775	76	24	library	library	ADJ
crl-13775	76	25	budget	budget	NOUN
crl-13775	76	26	makers	maker	NOUN
crl-13775	76	27	.	.	PUNCT
crl-13775	77	1	for	for	ADP
crl-13775	77	2	that	that	DET
crl-13775	77	3	reason	reason	NOUN
crl-13775	77	4	,	,	PUNCT
crl-13775	77	5	if	if	SCONJ
crl-13775	77	6	for	for	ADP
crl-13775	77	7	no	no	DET
crl-13775	77	8	other	other	ADJ
crl-13775	77	9	,	,	PUNCT
crl-13775	77	10	the	the	DET
crl-13775	77	11	principles	principle	NOUN
crl-13775	77	12	of	of	ADP
crl-13775	77	13	zbb	zbb	PROPN
crl-13775	77	14	,	,	PUNCT
crl-13775	77	15	if	if	SCONJ
crl-13775	77	16	not	not	PART
crl-13775	77	17	the	the	DET
crl-13775	77	18	process	process	NOUN
crl-13775	77	19	itself	itself	PRON
crl-13775	77	20	,	,	PUNCT
crl-13775	77	21	continue	continue	VERB
crl-13775	77	22	to	to	PART
crl-13775	77	23	merit	merit	VERB
crl-13775	77	24	careful	careful	ADJ
crl-13775	77	25	attention	attention	NOUN
crl-13775	77	26	by	by	ADP
crl-13775	77	27	librarians	librarian	NOUN
crl-13775	77	28	.	.	PUNCT
crl-13775	78	1	references	reference	NOUN
crl-13775	78	2	1	1	NUM
crl-13775	78	3	.	.	PUNCT
crl-13775	78	4	peter	peter	PROPN
crl-13775	78	5	i.	i.	PROPN
crl-13775	78	6	drucker	drucker	PROPN
crl-13775	78	7	,	,	PUNCT
crl-13775	78	8	"	"	PUNCT
crl-13775	78	9	managing	manage	VERB
crl-13775	78	10	the	the	DET
crl-13775	78	11	'	'	PUNCT
crl-13775	78	12	third	third	ADJ
crl-13775	78	13	sector	sector	NOUN
crl-13775	78	14	,	,	PUNCT
crl-13775	78	15	'	'	PUNCT
crl-13775	78	16	"	"	PUNCT
crl-13775	78	17	wall	wall	PROPN
crl-13775	78	18	street	street	PROPN
crl-13775	78	19	journal	journal	PROPN
crl-13775	78	20	(	(	PUNCT
crl-13775	78	21	oct	oct	PROPN
crl-13775	78	22	.	.	PROPN
crl-13775	78	23	3	3	NUM
crl-13775	78	24	,	,	PUNCT
crl-13775	78	25	1978	1978	NUM
crl-13775	78	26	)	)	PUNCT
crl-13775	78	27	,	,	PUNCT
crl-13775	78	28	p.26	p.26	PROPN
crl-13775	78	29	.	.	NOUN
crl-13775	79	1	2	2	X
crl-13775	79	2	.	.	X
crl-13775	79	3	herbert	herbert	PROPN
crl-13775	79	4	s.	s.	PROPN
crl-13775	79	5	white	white	PROPN
crl-13775	79	6	,	,	PUNCT
crl-13775	79	7	"	"	PUNCT
crl-13775	79	8	library	library	ADJ
crl-13775	79	9	management	management	NOUN
crl-13775	79	10	in	in	ADP
crl-13775	79	11	the	the	DET
crl-13775	79	12	tight	tight	ADJ
crl-13775	79	13	budget	budget	NOUN
crl-13775	79	14	seventies	seventy	NOUN
crl-13775	79	15	,	,	PUNCT
crl-13775	79	16	"	"	PUNCT
crl-13775	79	17	bulletin	bulletin	NOUN
crl-13775	79	18	of	of	ADP
crl-13775	79	19	the	the	DET
crl-13775	79	20	medical	medical	PROPN
crl-13775	79	21	library	library	PROPN
crl-13775	79	22	association	association	PROPN
crl-13775	79	23	65:12	65:12	NUM
crl-13775	79	24	gan	gan	NOUN
crl-13775	79	25	.	.	PROPN
crl-13775	79	26	1977	1977	NUM
crl-13775	79	27	)	)	PUNCT
crl-13775	79	28	.	.	PUNCT
crl-13775	80	1	3	3	X
crl-13775	80	2	.	.	X
crl-13775	80	3	murray	murray	PROPN
crl-13775	80	4	s.	s.	PROPN
crl-13775	80	5	martin	martin	PROPN
crl-13775	80	6	,	,	PUNCT
crl-13775	80	7	budgetary	budgetary	ADJ
crl-13775	80	8	control	control	NOUN
crl-13775	80	9	in	in	ADP
crl-13775	80	10	academic	academic	ADJ
crl-13775	80	11	libraries	library	NOUN
crl-13775	80	12	(	(	PUNCT
crl-13775	80	13	greenwich	greenwich	PROPN
crl-13775	80	14	,	,	PUNCT
crl-13775	80	15	conn	conn	PROPN
crl-13775	80	16	.	.	PROPN
crl-13775	80	17	:	:	PUNCT
crl-13775	80	18	jai	jai	PROPN
crl-13775	80	19	press	press	PROPN
crl-13775	80	20	,	,	PUNCT
crl-13775	80	21	1978	1978	NUM
crl-13775	80	22	)	)	PUNCT
crl-13775	80	23	.	.	PUNCT
crl-13775	81	1	4	4	X
crl-13775	81	2	.	.	X
crl-13775	81	3	charles	charles	PROPN
crl-13775	81	4	w.	w.	PROPN
crl-13775	81	5	sargent	sargent	PROPN
crl-13775	81	6	,	,	PUNCT
crl-13775	81	7	"	"	PUNCT
crl-13775	81	8	zero	zero	NUM
crl-13775	81	9	-	-	PUNCT
crl-13775	81	10	base	base	NOUN
crl-13775	81	11	budgeting	budgeting	NOUN
crl-13775	81	12	and	and	CCONJ
crl-13775	81	13	the	the	DET
crl-13775	81	14	library	library	NOUN
crl-13775	81	15	,	,	PUNCT
crl-13775	81	16	"	"	PUNCT
crl-13775	81	17	bulletin	bulletin	NOUN
crl-13775	81	18	of	of	ADP
crl-13775	81	19	the	the	DET
crl-13775	81	20	medical	medical	PROPN
crl-13775	81	21	library	library	PROPN
crl-13775	81	22	association	association	PROPN
crl-13775	81	23	66:31	66:31	NUM
crl-13775	81	24	-	-	SYM
crl-13775	81	25	35	35	NUM
crl-13775	81	26	gan	gan	NOUN
crl-13775	81	27	.	.	PROPN
crl-13775	81	28	1978	1978	NUM
crl-13775	81	29	)	)	PUNCT
crl-13775	81	30	.	.	PUNCT
crl-13775	82	1	5	5	X
crl-13775	82	2	.	.	X
crl-13775	82	3	diane	diane	PROPN
crl-13775	82	4	c	c	PROPN
crl-13775	82	5	.	.	PUNCT
crl-13775	83	1	parker	parker	PROPN
crl-13775	83	2	and	and	CCONJ
crl-13775	83	3	eric	eric	PROPN
crl-13775	83	4	j.	j.	PROPN
crl-13775	83	5	carpenter	carpenter	PROPN
crl-13775	83	6	,	,	PUNCT
crl-13775	83	7	"	"	PUNCT
crl-13775	83	8	zerobase	zerobase	NOUN
crl-13775	83	9	budget	budget	NOUN
crl-13775	83	10	approach	approach	NOUN
crl-13775	83	11	to	to	ADP
crl-13775	83	12	staff	staff	NOUN
crl-13775	83	13	justification	justification	NOUN
crl-13775	83	14	for	for	ADP
crl-13775	83	15	a	a	DET
crl-13775	83	16	combined	combine	VERB
crl-13775	83	17	reference	reference	NOUN
crl-13775	83	18	and	and	CCONJ
crl-13775	83	19	collection	collection	NOUN
crl-13775	83	20	development	development	PROPN
crl-13775	83	21	department	department	PROPN
crl-13775	83	22	,	,	PUNCT
crl-13775	83	23	"	"	PUNCT
crl-13775	83	24	in	in	ADP
crl-13775	83	25	robert	robert	PROPN
crl-13775	83	26	d.	d.	PROPN
crl-13775	83	27	stueart	stueart	PROPN
crl-13775	83	28	and	and	CCONJ
crl-13775	83	29	richard	richard	PROPN
crl-13775	83	30	d.	d.	PROPN
crl-13775	83	31	johnson	johnson	PROPN
crl-13775	83	32	,	,	PUNCT
crl-13775	83	33	eds	ed	NOUN
crl-13775	83	34	.	.	PUNCT
crl-13775	84	1	,	,	PUNCT
crl-13775	84	2	new	new	ADJ
crl-13775	84	3	horizons	horizon	NOUN
crl-13775	84	4	for	for	ADP
crl-13775	84	5	academic	academic	ADJ
crl-13775	84	6	libraries	library	NOUN
crl-13775	84	7	(	(	PUNCT
crl-13775	84	8	new	new	PROPN
crl-13775	84	9	york	york	PROPN
crl-13775	84	10	:	:	PUNCT
crl-13775	84	11	k.	k.	PROPN
crl-13775	84	12	g	g	PROPN
crl-13775	84	13	.	.	PUNCT
crl-13775	85	1	saur	saur	PROPN
crl-13775	85	2	,	,	PUNCT
crl-13775	85	3	1979	1979	NUM
crl-13775	85	4	)	)	PUNCT
crl-13775	85	5	,	,	PUNCT
crl-13775	85	6	p.472	p.472	NOUN
crl-13775	85	7	-	-	X
crl-13775	85	8	82	82	NUM
crl-13775	85	9	.	.	NOUN
crl-13775	85	10	6	6	NUM
crl-13775	85	11	.	.	X
crl-13775	86	1	ching	ching	PROPN
crl-13775	86	2	-	-	PUNCT
crl-13775	86	3	chih	chih	PROPN
crl-13775	86	4	chen	chen	PROPN
crl-13775	86	5	,	,	PUNCT
crl-13775	86	6	zero	zero	NUM
crl-13775	86	7	-	-	PUNCT
crl-13775	86	8	base	base	NOUN
crl-13775	86	9	budgeting	budgeting	NOUN
crl-13775	86	10	in	in	ADP
crl-13775	86	11	library	library	ADJ
crl-13775	86	12	management	management	NOUN
crl-13775	86	13	:	:	PUNCT
crl-13775	86	14	a	a	DET
crl-13775	86	15	manual	manual	NOUN
crl-13775	86	16	for	for	ADP
crl-13775	86	17	librarians	librarian	NOUN
crl-13775	86	18	(	(	PUNCT
crl-13775	86	19	phoenix	phoenix	PROPN
crl-13775	86	20	,	,	PUNCT
crl-13775	86	21	ariz	ariz	PROPN
crl-13775	86	22	.	.	PUNCT
crl-13775	86	23	:	:	PUNCT
crl-13775	87	1	oryx	oryx	PROPN
crl-13775	87	2	press	press	NOUN
crl-13775	87	3	,	,	PUNCT
crl-13775	87	4	1980	1980	NUM
crl-13775	87	5	)	)	PUNCT
crl-13775	87	6	.	.	PUNCT
crl-13775	88	1	7	7	X
crl-13775	88	2	.	.	X
crl-13775	88	3	peter	peter	PROPN
crl-13775	88	4	a.	a.	PROPN
crl-13775	88	5	pyhrr	pyhrr	PROPN
crl-13775	88	6	,	,	PUNCT
crl-13775	88	7	zero	zero	NUM
crl-13775	88	8	-	-	PUNCT
crl-13775	88	9	base	base	NOUN
crl-13775	88	10	budgeting	budgeting	NOUN
crl-13775	88	11	:	:	PUNCT
crl-13775	88	12	a	a	DET
crl-13775	88	13	practical	practical	ADJ
crl-13775	88	14	tool	tool	NOUN
crl-13775	88	15	for	for	ADP
crl-13775	88	16	evaluating	evaluate	VERB
crl-13775	88	17	expenses	expense	NOUN
crl-13775	88	18	(	(	PUNCT
crl-13775	88	19	new	new	PROPN
crl-13775	88	20	york	york	PROPN
crl-13775	88	21	:	:	PUNCT
crl-13775	88	22	wiley	wiley	PROPN
crl-13775	88	23	,	,	PUNCT
crl-13775	88	24	1973	1973	NUM
crl-13775	88	25	)	)	PUNCT
crl-13775	88	26	.	.	PUNCT
crl-13775	88	27	.	.	PUNCT
crl-13775	89	1	8	8	X
crl-13775	89	2	.	.	X
crl-13775	89	3	verne	verne	PROPN
crl-13775	89	4	b.	b.	PROPN
crl-13775	89	5	lewis	lewis	PROPN
crl-13775	89	6	,	,	PUNCT
crl-13775	89	7	"	"	PUNCT
crl-13775	89	8	toward	toward	ADP
crl-13775	89	9	a	a	DET
crl-13775	89	10	theoryofbudgeting	theoryofbudgeting	NOUN
crl-13775	89	11	,	,	PUNCT
crl-13775	89	12	"	"	PUNCT
crl-13775	89	13	in	in	ADP
crl-13775	89	14	fremont	fremont	PROPN
crl-13775	89	15	j.	j.	PROPN
crl-13775	89	16	lyden	lyden	PROPN
crl-13775	89	17	and	and	CCONJ
crl-13775	89	18	ernest	ernest	PROPN
crl-13775	89	19	g.	g.	PROPN
crl-13775	89	20	miller	miller	PROPN
crl-13775	89	21	,	,	PUNCT
crl-13775	89	22	eds	eds	PROPN
crl-13775	89	23	.	.	PROPN
crl-13775	89	24	,	,	PUNCT
crl-13775	89	25	planning	planning	NOUN
crl-13775	89	26	,	,	PUNCT
crl-13775	89	27	programming	programming	NOUN
crl-13775	89	28	,	,	PUNCT
crl-13775	89	29	budgeting	budgeting	NOUN
crl-13775	89	30	:	:	PUNCT
crl-13775	89	31	a	a	DET
crl-13775	89	32	systems	system	NOUN
crl-13775	89	33	approach	approach	NOUN
crl-13775	89	34	to	to	ADP
crl-13775	89	35	management	management	NOUN
crl-13775	89	36	(	(	PUNCT
crl-13775	89	37	2d	2d	NOUN
crl-13775	89	38	ed	ed	NOUN
crl-13775	89	39	.	.	PUNCT
crl-13775	89	40	;	;	PUNCT
crl-13775	89	41	chicago	chicago	PROPN
crl-13775	89	42	:	:	PUNCT
crl-13775	89	43	rand	rand	PROPN
crl-13775	89	44	mcnally	mcnally	PROPN
crl-13775	89	45	,	,	PUNCT
crl-13775	89	46	1972	1972	NUM
crl-13775	89	47	)	)	PUNCT
crl-13775	89	48	,	,	PUNCT
crl-13775	89	49	p.226	p.226	NOUN
crl-13775	89	50	.	.	NOUN
crl-13775	90	1	9	9	X
crl-13775	90	2	.	.	X
crl-13775	91	1	for	for	ADP
crl-13775	91	2	several	several	ADJ
crl-13775	91	3	useful	useful	ADJ
crl-13775	91	4	statements	statement	NOUN
crl-13775	91	5	about	about	ADP
crl-13775	91	6	experience	experience	NOUN
crl-13775	91	7	with	with	ADP
crl-13775	91	8	zbb	zbb	PROPN
crl-13775	91	9	,	,	PUNCT
crl-13775	91	10	consult	consult	VERB
crl-13775	91	11	compendium	compendium	NOUN
crl-13775	91	12	of	of	ADP
crl-13775	91	13	materials	material	NOUN
crl-13775	91	14	on	on	ADP
crl-13775	91	15	zero	zero	NUM
crl-13775	91	16	-	-	PUNCT
crl-13775	91	17	base	base	NOUN
crl-13775	91	18	budgeting	budgeting	NOUN
crl-13775	91	19	in	in	ADP
crl-13775	91	20	the	the	DET
crl-13775	91	21	states	state	NOUN
crl-13775	91	22	,	,	PUNCT
crl-13775	91	23	prepared	prepare	VERB
crl-13775	91	24	for	for	ADP
crl-13775	91	25	the	the	DET
crl-13775	91	26	u.s	u.s	PROPN
crl-13775	91	27	.	.	PROPN
crl-13775	91	28	senate	senate	PROPN
crl-13775	91	29	committee	committee	PROPN
crl-13775	91	30	on	on	ADP
crl-13775	91	31	government	government	NOUN
crl-13775	91	32	operations	operation	NOUN
crl-13775	91	33	(	(	PUNCT
crl-13775	91	34	washington	washington	PROPN
crl-13775	91	35	,	,	PUNCT
crl-13775	91	36	d.c	d.c	PROPN
crl-13775	91	37	.	.	PUNCT
crl-13775	91	38	:	:	PUNCT
crl-13775	92	1	u.s	u.s	PROPN
crl-13775	92	2	.	.	PROPN
crl-13775	92	3	gov	gov	PROPN
crl-13775	92	4	.	.	PROPN
crl-13775	92	5	print	print	PROPN
crl-13775	92	6	.	.	PUNCT
crl-13775	93	1	off	off	ADP
crl-13775	93	2	.	.	PUNCT
crl-13775	93	3	,	,	PUNCT
crl-13775	93	4	1977	1977	NUM
crl-13775	93	5	)	)	PUNCT
crl-13775	93	6	.	.	PUNCT
crl-13775	94	1	the	the	DET
crl-13775	94	2	reports	report	NOUN
crl-13775	94	3	on	on	ADP
crl-13775	94	4	zbb	zbb	PROPN
crl-13775	94	5	in	in	ADP
crl-13775	94	6	new	new	PROPN
crl-13775	94	7	jersey	jersey	PROPN
crl-13775	94	8	and	and	CCONJ
crl-13775	94	9	new	new	PROPN
crl-13775	94	10	mexico	mexico	PROPN
crl-13775	94	11	are	be	AUX
crl-13775	94	12	good	good	ADJ
crl-13775	94	13	examples	example	NOUN
crl-13775	94	14	of	of	ADP
crl-13775	94	15	contrasting	contrast	VERB
crl-13775	94	16	experience	experience	NOUN
crl-13775	94	17	with	with	ADP
crl-13775	94	18	zbb	zbb	PROPN
crl-13775	94	19	.	.	PUNCT
crl-13775	95	1	10	10	NUM
crl-13775	95	2	.	.	X
crl-13775	95	3	pyhrr	pyhrr	ADJ
crl-13775	95	4	,	,	PUNCT
crl-13775	95	5	zero	zero	NUM
crl-13775	95	6	-	-	PUNCT
crl-13775	95	7	base	base	NOUN
crl-13775	95	8	budgeting	budgeting	NOUN
crl-13775	95	9	:	:	PUNCT
crl-13775	95	10	a	a	DET
crl-13775	95	11	practical	practical	ADJ
crl-13775	95	12	management	management	NOUN
crl-13775	95	13	tool	tool	NOUN
crl-13775	95	14	for	for	ADP
crl-13775	95	15	evaluating	evaluate	VERB
crl-13775	95	16	expenses	expense	NOUN
crl-13775	95	17	,	,	PUNCT
crl-13775	95	18	p.149	p.149	NOUN
crl-13775	95	19	.	.	NOUN
crl-13775	95	20	11	11	NUM
crl-13775	95	21	.	.	PUNCT
crl-13775	96	1	logan	logan	PROPN
crl-13775	96	2	m.	m.	PROPN
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crl-13775	96	4	,	,	PUNCT
crl-13775	96	5	zero	zero	NUM
crl-13775	96	6	-	-	PUNCT
crl-13775	96	7	base	base	NOUN
crl-13775	96	8	budgeting	budgeting	NOUN
crl-13775	96	9	comes	come	VERB
crl-13775	96	10	of	of	ADP
crl-13775	96	11	age	age	NOUN
crl-13775	96	12	:	:	PUNCT
crl-13775	96	13	what	what	PRON
crl-13775	96	14	it	it	PRON
crl-13775	96	15	is	be	AUX
crl-13775	96	16	and	and	CCONJ
crl-13775	96	17	what	what	PRON
crl-13775	96	18	it	it	PRON
crl-13775	96	19	takes	take	VERB
crl-13775	96	20	to	to	PART
crl-13775	96	21	make	make	VERB
crl-13775	96	22	it	it	PRON
crl-13775	96	23	work	work	VERB
crl-13775	96	24	(	(	PUNCT
crl-13775	96	25	new	new	PROPN
crl-13775	96	26	york	york	PROPN
crl-13775	96	27	:	:	PUNCT
crl-13775	96	28	amacom	amacom	PROPN
crl-13775	96	29	,	,	PUNCT
crl-13775	96	30	1977	1977	NUM
crl-13775	96	31	)	)	PUNCT
crl-13775	96	32	,	,	PUNCT
crl-13775	96	33	p.4	p.4	X
crl-13775	96	34	.	.	PROPN
crl-13775	97	1	12	12	NUM
crl-13775	97	2	.	.	PUNCT
crl-13775	98	1	paul	paul	PROPN
crl-13775	98	2	j	j	PROPN
crl-13775	98	3	.	.	PUNCT
crl-13775	99	1	stonich	stonich	PROPN
crl-13775	99	2	,	,	PUNCT
crl-13775	99	3	zero	zero	NUM
crl-13775	99	4	-	-	PUNCT
crl-13775	99	5	base	base	NOUN
crl-13775	99	6	planning	planning	NOUN
crl-13775	99	7	and	and	CCONJ
crl-13775	99	8	budgeting	budgeting	NOUN
crl-13775	99	9	:	:	PUNCT
crl-13775	99	10	improved	improve	VERB
crl-13775	99	11	cost	cost	NOUN
crl-13775	99	12	control	control	NOUN
crl-13775	99	13	and	and	CCONJ
crl-13775	99	14	resource	resource	NOUN
crl-13775	99	15	allocation	allocation	NOUN
crl-13775	99	16	(	(	PUNCT
crl-13775	99	17	homewood	homewood	PROPN
crl-13775	99	18	,	,	PUNCT
crl-13775	99	19	ill	ill	PROPN
crl-13775	99	20	.	.	PUNCT
crl-13775	99	21	:	:	PUNCT
crl-13775	100	1	dow	dow	PROPN
crl-13775	100	2	jonesirwin	jonesirwin	PROPN
crl-13775	100	3	,	,	PUNCT
crl-13775	100	4	1977	1977	NUM
crl-13775	100	5	)	)	PUNCT
crl-13775	100	6	,	,	PUNCT
crl-13775	100	7	p.10	p.10	NOUN
crl-13775	100	8	-	-	PUNCT
crl-13775	100	9	11	11	NUM
crl-13775	100	10	.	.	PUNCT
crl-13775	100	11	13	13	NUM
crl-13775	100	12	.	.	PUNCT
crl-13775	101	1	richard	richard	PROPN
crl-13775	101	2	degennaro	degennaro	PROPN
crl-13775	101	3	,	,	PUNCT
crl-13775	101	4	"	"	PUNCT
crl-13775	101	5	library	library	ADJ
crl-13775	101	6	administration	administration	NOUN
crl-13775	101	7	&	&	CCONJ
crl-13775	101	8	new	new	ADJ
crl-13775	101	9	management	management	NOUN
crl-13775	101	10	systems	system	NOUN
crl-13775	101	11	,	,	PUNCT
crl-13775	101	12	"	"	PUNCT
crl-13775	101	13	library	library	NOUN
crl-13775	101	14	journal103:2482	journal103:2482	PROPN
crl-13775	101	15	(	(	PUNCT
crl-13775	101	16	dec	dec	PROPN
crl-13775	101	17	.	.	PROPN
crl-13775	101	18	15	15	NUM
crl-13775	101	19	,	,	PUNCT
crl-13775	101	20	1978	1978	NUM
crl-13775	101	21	)	)	PUNCT
crl-13775	101	22	.	.	PUNCT
crl-13775	102	1	14	14	NUM
crl-13775	102	2	.	.	PUNCT
crl-13775	103	1	murray	murray	PROPN
crl-13775	103	2	s.	s.	PROPN
crl-13775	103	3	martin	martin	PROPN
crl-13775	103	4	,	,	PUNCT
crl-13775	103	5	"	"	PUNCT
crl-13775	103	6	budgetary	budgetary	ADJ
crl-13775	103	7	strategies	strategy	NOUN
crl-13775	103	8	:	:	PUNCT
crl-13775	103	9	coping	cope	VERB
crl-13775	103	10	with	with	ADP
crl-13775	103	11	a	a	DET
crl-13775	103	12	changing	change	VERB
crl-13775	103	13	fiscal	fiscal	ADJ
crl-13775	103	14	environment	environment	NOUN
crl-13775	103	15	,	,	PUNCT
crl-13775	103	16	"	"	PUNCT
crl-13775	103	17	journal	journal	NOUN
crl-13775	103	18	of	of	ADP
crl-13775	103	19	academic	academic	ADJ
crl-13775	103	20	librarianship	librarianship	NOUN
crl-13775	103	21	2:301	2:301	NUM
crl-13775	103	22	gan	gan	NOUN
crl-13775	103	23	.	.	PUNCT
crl-13775	104	1	1977	1977	NUM
crl-13775	104	2	)	)	PUNCT
crl-13775	104	3	.	.	PUNCT
crl-13775	105	1	15	15	NUM
crl-13775	105	2	.	.	X
crl-13775	105	3	pyhrr	pyhrr	ADJ
crl-13775	105	4	,	,	PUNCT
crl-13775	105	5	zero	zero	NUM
crl-13775	105	6	-	-	PUNCT
crl-13775	105	7	base	base	NOUN
crl-13775	105	8	budgeting	budgeting	NOUN
crl-13775	105	9	:	:	PUNCT
crl-13775	105	10	a	a	DET
crl-13775	105	11	practical	practical	ADJ
crl-13775	105	12	management	management	NOUN
crl-13775	105	13	tool	tool	NOUN
crl-13775	105	14	for	for	ADP
crl-13775	105	15	evaluating	evaluate	VERB
crl-13775	105	16	expenses	expense	NOUN
crl-13775	105	17	,	,	PUNCT
crl-13775	105	18	p.x	p.x	NOUN
crl-13775	105	19	.	.	PUNCT
crl-13775	105	20	.	.	PUNCT