id	sid	tid	token	lemma	pos
cblr-3014	1	1	corporate	corporate	ADJ
cblr-3014	1	2	governance	governance	NOUN
cblr-3014	1	3	failures	failure	NOUN
cblr-3014	1	4	is	be	AUX
cblr-3014	1	5	parmalat	parmalat	PROPN
cblr-3014	1	6	europe	europe	PROPN
cblr-3014	1	7	's	's	PART
cblr-3014	1	8	enron	enron	PROPN
cblr-3014	1	9	corporate	corporate	ADJ
cblr-3014	1	10	governance	governance	NOUN
cblr-3014	1	11	failures	failure	NOUN
cblr-3014	1	12	-	-	PUNCT
cblr-3014	1	13	is	be	AUX
cblr-3014	1	14	parmalat	parmalat	PROPN
cblr-3014	1	15	europe	europe	PROPN
cblr-3014	1	16	's	's	PART
cblr-3014	1	17	enron	enron	PROPN
cblr-3014	1	18	?	?	PUNCT
cblr-3014	2	1	claudio	claudio	PROPN
cblr-3014	2	2	storelli	storelli	PROPN
cblr-3014	2	3	*	*	PROPN
cblr-3014	2	4	i.	i.	PROPN
cblr-3014	2	5	introduction	introduction	NOUN
cblr-3014	2	6	................................................................	................................................................	PUNCT
cblr-3014	2	7	766	766	NUM
cblr-3014	2	8	ii	ii	NOUN
cblr-3014	2	9	.	.	PUNCT
cblr-3014	3	1	the	the	DET
cblr-3014	3	2	events	event	NOUN
cblr-3014	3	3	that	that	PRON
cblr-3014	3	4	led	lead	VERB
cblr-3014	3	5	to	to	ADP
cblr-3014	3	6	the	the	DET
cblr-3014	3	7	scandal	scandal	NOUN
cblr-3014	3	8	..........................	..........................	PUNCT
cblr-3014	3	9	769	769	NUM
cblr-3014	3	10	iii	iii	NOUN
cblr-3014	3	11	.	.	PUNCT
cblr-3014	4	1	the	the	DET
cblr-3014	4	2	means	mean	NOUN
cblr-3014	4	3	used	use	VERB
cblr-3014	4	4	to	to	PART
cblr-3014	4	5	perpetrate	perpetrate	VERB
cblr-3014	4	6	the	the	DET
cblr-3014	4	7	scheme	scheme	NOUN
cblr-3014	4	8	..............	..............	PUNCT
cblr-3014	4	9	780	780	NUM
cblr-3014	4	10	a.	a.	NOUN
cblr-3014	4	11	spes	spe	NOUN
cblr-3014	4	12	as	as	ADP
cblr-3014	4	13	"	"	PUNCT
cblr-3014	4	14	accounting	accounting	NOUN
cblr-3014	4	15	dumps	dump	NOUN
cblr-3014	4	16	"	"	PUNCT
cblr-3014	4	17	:	:	PUNCT
cblr-3014	4	18	bonlat	bonlat	NOUN
cblr-3014	4	19	and	and	CCONJ
cblr-3014	4	20	the	the	DET
cblr-3014	4	21	fictitious	fictitious	ADJ
cblr-3014	4	22	transactions	transaction	NOUN
cblr-3014	4	23	........................................	........................................	PUNCT
cblr-3014	5	1	781	781	NUM
cblr-3014	5	2	b.	b.	NOUN
cblr-3014	5	3	the	the	DET
cblr-3014	5	4	epicurum	epicurum	PROPN
cblr-3014	5	5	limited	limited	ADJ
cblr-3014	5	6	investment	investment	NOUN
cblr-3014	5	7	fund	fund	NOUN
cblr-3014	5	8	..........	..........	PUNCT
cblr-3014	5	9	785	785	NUM
cblr-3014	5	10	c.	c.	PROPN
cblr-3014	5	11	fictitious	fictitious	ADJ
cblr-3014	5	12	bond	bond	NOUN
cblr-3014	5	13	repurchases	repurchase	NOUN
cblr-3014	5	14	...............................	...............................	PUNCT
cblr-3014	5	15	786	786	NUM
cblr-3014	5	16	d.	d.	NOUN
cblr-3014	5	17	buconero	buconero	NOUN
cblr-3014	5	18	(	(	PUNCT
cblr-3014	5	19	"	"	PUNCT
cblr-3014	5	20	black	black	ADJ
cblr-3014	5	21	hole	hole	NOUN
cblr-3014	5	22	"	"	PUNCT
cblr-3014	5	23	)	)	PUNCT
cblr-3014	5	24	......................................	......................................	PUNCT
cblr-3014	5	25	787	787	NUM
cblr-3014	5	26	e	e	NOUN
cblr-3014	5	27	.	.	PUNCT
cblr-3014	6	1	d	d	X
cblr-3014	6	2	ouble	ouble	ADJ
cblr-3014	6	3	billing	billing	NOUN
cblr-3014	6	4	.....................................................	.....................................................	PUNCT
cblr-3014	6	5	788	788	NUM
cblr-3014	6	6	f.	f.	NOUN
cblr-3014	6	7	reclassification	reclassification	NOUN
cblr-3014	6	8	of	of	ADP
cblr-3014	6	9	debt	debt	NOUN
cblr-3014	6	10	as	as	ADP
cblr-3014	6	11	intercompany	intercompany	NOUN
cblr-3014	6	12	debt	debt	NOUN
cblr-3014	6	13	.	.	PUNCT
cblr-3014	7	1	789	789	NUM
cblr-3014	7	2	g.	g.	NOUN
cblr-3014	7	3	various	various	ADJ
cblr-3014	7	4	other	other	ADJ
cblr-3014	7	5	techniques	technique	NOUN
cblr-3014	7	6	..................................	..................................	PUNCT
cblr-3014	8	1	789	789	NUM
cblr-3014	8	2	h.	h.	NOUN
cblr-3014	8	3	where	where	SCONJ
cblr-3014	8	4	did	do	AUX
cblr-3014	8	5	the	the	DET
cblr-3014	8	6	money	money	NOUN
cblr-3014	8	7	go	go	VERB
cblr-3014	8	8	?	?	PUNCT
cblr-3014	8	9	...................	...................	PUNCT
cblr-3014	9	1	................	................	PUNCT
cblr-3014	10	1	790	790	NUM
cblr-3014	10	2	iv	iv	NOUN
cblr-3014	10	3	.	.	PUNCT
cblr-3014	10	4	is	be	AUX
cblr-3014	10	5	parmalat	parmalat	PROPN
cblr-3014	10	6	europe	europe	PROPN
cblr-3014	10	7	's	's	PART
cblr-3014	10	8	enron	enron	PROPN
cblr-3014	10	9	?	?	PUNCT
cblr-3014	10	10	...................	...................	PUNCT
cblr-3014	11	1	.................	.................	PUNCT
cblr-3014	12	1	791	791	NUM
cblr-3014	12	2	a.	a.	NOUN
cblr-3014	12	3	who	who	PRON
cblr-3014	12	4	was	be	AUX
cblr-3014	12	5	involved	involve	VERB
cblr-3014	12	6	?	?	PUNCT
cblr-3014	12	7	.........................	.........................	PUNCT
cblr-3014	13	1	.....................	.....................	PUNCT
cblr-3014	14	1	792	792	NUM
cblr-3014	14	2	b	b	NOUN
cblr-3014	14	3	.	.	PUNCT
cblr-3014	15	1	w	w	PROPN
cblr-3014	15	2	hy	hy	PROPN
cblr-3014	15	3	?	?	PUNCT
cblr-3014	15	4	.....................................	.....................................	PUNCT
cblr-3014	16	1	................................	................................	PUNCT
cblr-3014	17	1	796	796	NUM
cblr-3014	17	2	c.	c.	NOUN
cblr-3014	17	3	how	how	SCONJ
cblr-3014	17	4	did	do	AUX
cblr-3014	17	5	they	they	PRON
cblr-3014	17	6	do	do	VERB
cblr-3014	17	7	it	it	PRON
cblr-3014	17	8	?	?	PUNCT
cblr-3014	18	1	...........................................	...........................................	PUNCT
cblr-3014	19	1	802	802	NUM
cblr-3014	19	2	d.	d.	PROPN
cblr-3014	19	3	w	w	PROPN
cblr-3014	19	4	hose	hose	PROPN
cblr-3014	19	5	fault	fault	NOUN
cblr-3014	19	6	is	be	AUX
cblr-3014	19	7	it	it	PRON
cblr-3014	19	8	?	?	PUNCT
cblr-3014	20	1	................................................	................................................	PUNCT
cblr-3014	21	1	804	804	NUM
cblr-3014	21	2	1	1	NUM
cblr-3014	21	3	.	.	PUNCT
cblr-3014	21	4	supply	supply	NOUN
cblr-3014	21	5	side	side	NOUN
cblr-3014	21	6	.....................................................	.....................................................	PUNCT
cblr-3014	21	7	806	806	NUM
cblr-3014	21	8	a.	a.	NOUN
cblr-3014	21	9	the	the	DET
cblr-3014	21	10	board	board	NOUN
cblr-3014	21	11	of	of	ADP
cblr-3014	21	12	directors	director	NOUN
cblr-3014	21	13	and	and	CCONJ
cblr-3014	21	14	the	the	DET
cblr-3014	21	15	audit	audit	NOUN
cblr-3014	21	16	com	com	NOUN
cblr-3014	21	17	m	m	PROPN
cblr-3014	21	18	ittee	ittee	NOUN
cblr-3014	21	19	.................................................	.................................................	PUNCT
cblr-3014	21	20	806	806	NUM
cblr-3014	21	21	b.	b.	NOUN
cblr-3014	21	22	external	external	ADJ
cblr-3014	21	23	auditors	auditor	NOUN
cblr-3014	21	24	....................................	....................................	PUNCT
cblr-3014	21	25	808	808	NUM
cblr-3014	21	26	c.	c.	NOUN
cblr-3014	21	27	investment	investment	NOUN
cblr-3014	21	28	bankers	banker	NOUN
cblr-3014	21	29	.................................	.................................	PUNCT
cblr-3014	21	30	818	818	NUM
cblr-3014	21	31	d.	d.	PROPN
cblr-3014	21	32	law	law	PROPN
cblr-3014	21	33	yers	yer	NOUN
cblr-3014	21	34	.....................................................	.....................................................	PUNCT
cblr-3014	21	35	819	819	NUM
cblr-3014	21	36	2	2	NUM
cblr-3014	21	37	.	.	PUNCT
cblr-3014	22	1	d	d	VERB
cblr-3014	22	2	em	em	PRON
cblr-3014	22	3	and	and	CCONJ
cblr-3014	22	4	side	side	ADJ
cblr-3014	22	5	...................................................	...................................................	PUNCT
cblr-3014	22	6	820	820	NUM
cblr-3014	22	7	a.	a.	NOUN
cblr-3014	22	8	sell	sell	NOUN
cblr-3014	22	9	-	-	PUNCT
cblr-3014	22	10	side	side	NOUN
cblr-3014	22	11	analysts	analyst	NOUN
cblr-3014	22	12	......................................	......................................	PUNCT
cblr-3014	22	13	820	820	NUM
cblr-3014	22	14	b.	b.	PROPN
cblr-3014	22	15	rating	rating	NOUN
cblr-3014	22	16	agencies	agency	NOUN
cblr-3014	22	17	........................................	........................................	PUNCT
cblr-3014	22	18	822	822	NUM
cblr-3014	22	19	c.	c.	PROPN
cblr-3014	22	20	investors	investor	NOUN
cblr-3014	22	21	....................................................	....................................................	PUNCT
cblr-3014	23	1	823	823	NUM
cblr-3014	23	2	*	*	PUNCT
cblr-3014	23	3	j.d	j.d	PROPN
cblr-3014	23	4	.	.	PROPN
cblr-3014	23	5	candidate	candidate	PROPN
cblr-3014	23	6	2006	2006	NUM
cblr-3014	23	7	,	,	PUNCT
cblr-3014	23	8	columbia	columbia	PROPN
cblr-3014	23	9	university	university	PROPN
cblr-3014	23	10	school	school	NOUN
cblr-3014	23	11	of	of	ADP
cblr-3014	23	12	law	law	NOUN
cblr-3014	23	13	;	;	PUNCT
cblr-3014	23	14	b.a	b.a	PROPN
cblr-3014	23	15	.	.	PROPN
cblr-3014	23	16	economics	economics	PROPN
cblr-3014	23	17	&	&	CCONJ
cblr-3014	23	18	philosophy	philosophy	NOUN
cblr-3014	23	19	2003	2003	NUM
cblr-3014	23	20	,	,	PUNCT
cblr-3014	23	21	stanford	stanford	PROPN
cblr-3014	23	22	university	university	PROPN
cblr-3014	23	23	.	.	PUNCT
cblr-3014	24	1	the	the	DET
cblr-3014	24	2	author	author	NOUN
cblr-3014	24	3	wishes	wish	VERB
cblr-3014	24	4	to	to	PART
cblr-3014	24	5	thank	thank	VERB
cblr-3014	24	6	professor	professor	PROPN
cblr-3014	24	7	merritt	merritt	PROPN
cblr-3014	24	8	fox	fox	PROPN
cblr-3014	24	9	for	for	ADP
cblr-3014	24	10	his	his	PRON
cblr-3014	24	11	guidance	guidance	NOUN
cblr-3014	24	12	on	on	ADP
cblr-3014	24	13	this	this	DET
cblr-3014	24	14	note	note	NOUN
cblr-3014	24	15	,	,	PUNCT
cblr-3014	24	16	professor	professor	NOUN
cblr-3014	24	17	roger	roger	PROPN
cblr-3014	24	18	mesznik	mesznik	PROPN
cblr-3014	24	19	and	and	CCONJ
cblr-3014	24	20	professor	professor	PROPN
cblr-3014	24	21	stephen	stephen	PROPN
cblr-3014	24	22	penman	penman	PROPN
cblr-3014	24	23	for	for	ADP
cblr-3014	24	24	their	their	PRON
cblr-3014	24	25	useful	useful	ADJ
cblr-3014	24	26	insights	insight	NOUN
cblr-3014	24	27	,	,	PUNCT
cblr-3014	24	28	and	and	CCONJ
cblr-3014	24	29	the	the	DET
cblr-3014	24	30	staff	staff	NOUN
cblr-3014	24	31	of	of	ADP
cblr-3014	24	32	the	the	DET
cblr-3014	24	33	columbia	columbia	PROPN
cblr-3014	24	34	business	business	PROPN
cblr-3014	24	35	law	law	PROPN
cblr-3014	24	36	review	review	NOUN
cblr-3014	24	37	for	for	ADP
cblr-3014	24	38	their	their	PRON
cblr-3014	24	39	editing	editing	NOUN
cblr-3014	24	40	assistance	assistance	NOUN
cblr-3014	24	41	.	.	PUNCT
cblr-3014	25	1	v	v	X
cblr-3014	25	2	.	.	PUNCT
cblr-3014	26	1	c	c	PROPN
cblr-3014	26	2	onclusion	onclusion	NOUN
cblr-3014	26	3	..................................................................	..................................................................	PUNCT
cblr-3014	26	4	824	824	NUM
cblr-3014	26	5	i.	i.	NOUN
cblr-3014	26	6	introduction	introduction	NOUN
cblr-3014	26	7	as	as	SCONJ
cblr-3014	26	8	the	the	DET
cblr-3014	26	9	enron	enron	PROPN
cblr-3014	26	10	scandal	scandal	NOUN
cblr-3014	26	11	unfolded	unfold	VERB
cblr-3014	26	12	in	in	ADP
cblr-3014	26	13	early	early	ADJ
cblr-3014	26	14	2002	2002	NUM
cblr-3014	26	15	,	,	PUNCT
cblr-3014	26	16	some	some	DET
cblr-3014	26	17	european	european	ADJ
cblr-3014	26	18	investors	investor	NOUN
cblr-3014	26	19	felt	felt	AUX
cblr-3014	26	20	vindicated	vindicate	VERB
cblr-3014	26	21	.	.	PUNCT
cblr-3014	27	1	they	they	PRON
cblr-3014	27	2	deplored	deplore	VERB
cblr-3014	27	3	the	the	DET
cblr-3014	27	4	greed	greed	NOUN
cblr-3014	27	5	of	of	ADP
cblr-3014	27	6	american	american	ADJ
cblr-3014	27	7	executives	executive	NOUN
cblr-3014	27	8	,	,	PUNCT
cblr-3014	27	9	and	and	CCONJ
cblr-3014	27	10	many	many	ADJ
cblr-3014	27	11	of	of	ADP
cblr-3014	27	12	them	they	PRON
cblr-3014	27	13	thought	think	VERB
cblr-3014	27	14	that	that	SCONJ
cblr-3014	27	15	such	such	DET
cblr-3014	27	16	a	a	DET
cblr-3014	27	17	scandal	scandal	NOUN
cblr-3014	27	18	could	could	AUX
cblr-3014	27	19	never	never	ADV
cblr-3014	27	20	occur	occur	VERB
cblr-3014	27	21	in	in	ADP
cblr-3014	27	22	europe.1	europe.1	PROPN
cblr-3014	27	23	but	but	CCONJ
cblr-3014	27	24	sure	sure	ADV
cblr-3014	27	25	enough	enough	ADV
cblr-3014	27	26	,	,	PUNCT
cblr-3014	27	27	just	just	ADV
cblr-3014	27	28	as	as	SCONJ
cblr-3014	27	29	american	american	ADJ
cblr-3014	27	30	movies	movie	NOUN
cblr-3014	27	31	reach	reach	VERB
cblr-3014	27	32	european	european	ADJ
cblr-3014	27	33	theaters	theater	NOUN
cblr-3014	27	34	after	after	ADP
cblr-3014	27	35	a	a	DET
cblr-3014	27	36	delay	delay	NOUN
cblr-3014	27	37	of	of	ADP
cblr-3014	27	38	several	several	ADJ
cblr-3014	27	39	months	month	NOUN
cblr-3014	27	40	,	,	PUNCT
cblr-3014	27	41	europe	europe	PROPN
cblr-3014	27	42	got	get	VERB
cblr-3014	27	43	its	its	PRON
cblr-3014	27	44	corporate	corporate	ADJ
cblr-3014	27	45	scandal	scandal	NOUN
cblr-3014	27	46	:	:	PUNCT
cblr-3014	27	47	parmalat	parmalat	NOUN
cblr-3014	27	48	,	,	PUNCT
cblr-3014	27	49	a	a	DET
cblr-3014	27	50	corporate	corporate	ADJ
cblr-3014	27	51	debacle	debacle	NOUN
cblr-3014	27	52	comparable	comparable	ADJ
cblr-3014	27	53	in	in	ADP
cblr-3014	27	54	size	size	NOUN
cblr-3014	27	55	and	and	CCONJ
cblr-3014	27	56	intricacy	intricacy	NOUN
cblr-3014	27	57	to	to	ADP
cblr-3014	27	58	its	its	PRON
cblr-3014	27	59	major	major	ADJ
cblr-3014	27	60	u.s	u.s	PROPN
cblr-3014	27	61	.	.	PROPN
cblr-3014	27	62	rivals	rival	NOUN
cblr-3014	27	63	,	,	PUNCT
cblr-3014	27	64	and	and	CCONJ
cblr-3014	27	65	thus	thus	ADV
cblr-3014	27	66	quickly	quickly	ADV
cblr-3014	27	67	dubbed	dub	VERB
cblr-3014	27	68	"	"	PUNCT
cblr-3014	27	69	europe	europe	PROPN
cblr-3014	27	70	's	's	PART
cblr-3014	27	71	enron	enron	PROPN
cblr-3014	27	72	.	.	PUNCT
cblr-3014	28	1	"2	"2	PROPN
cblr-3014	28	2	parmalat	parmalat	PROPN
cblr-3014	28	3	s.p.a	s.p.a	PROPN
cblr-3014	28	4	.	.	PUNCT
cblr-3014	29	1	(	(	PUNCT
cblr-3014	29	2	hereinafter	hereinafter	NOUN
cblr-3014	29	3	,	,	PUNCT
cblr-3014	29	4	collectively	collectively	ADV
cblr-3014	29	5	with	with	ADP
cblr-3014	29	6	its	its	PRON
cblr-3014	29	7	subsidiaries	subsidiary	NOUN
cblr-3014	29	8	and	and	CCONJ
cblr-3014	29	9	associated	associated	ADJ
cblr-3014	29	10	entities	entity	NOUN
cblr-3014	29	11	,	,	PUNCT
cblr-3014	29	12	"	"	PUNCT
cblr-3014	29	13	parmalat	parmalat	NOUN
cblr-3014	29	14	"	"	PUNCT
cblr-3014	29	15	or	or	CCONJ
cblr-3014	29	16	"	"	PUNCT
cblr-3014	29	17	the	the	DET
cblr-3014	29	18	group	group	NOUN
cblr-3014	29	19	"	"	PUNCT
cblr-3014	29	20	)	)	PUNCT
cblr-3014	29	21	started	start	VERB
cblr-3014	29	22	in	in	ADP
cblr-3014	29	23	1961	1961	NUM
cblr-3014	29	24	as	as	ADP
cblr-3014	29	25	a	a	DET
cblr-3014	29	26	family	family	NOUN
cblr-3014	29	27	run	run	NOUN
cblr-3014	29	28	store	store	NOUN
cblr-3014	29	29	in	in	ADP
cblr-3014	29	30	the	the	DET
cblr-3014	29	31	small	small	ADJ
cblr-3014	29	32	town	town	NOUN
cblr-3014	29	33	of	of	ADP
cblr-3014	29	34	collecchio	collecchio	PROPN
cblr-3014	29	35	,	,	PUNCT
cblr-3014	29	36	near	near	ADP
cblr-3014	29	37	the	the	DET
cblr-3014	29	38	city	city	NOUN
cblr-3014	29	39	of	of	ADP
cblr-3014	29	40	parma	parma	PROPN
cblr-3014	29	41	,	,	PUNCT
cblr-3014	29	42	italy	italy	PROPN
cblr-3014	29	43	.	.	PUNCT
cblr-3014	30	1	by	by	ADP
cblr-3014	30	2	mid2003	mid2003	NOUN
cblr-3014	30	3	,	,	PUNCT
cblr-3014	30	4	parmalat	parmalat	PROPN
cblr-3014	30	5	was	be	AUX
cblr-3014	30	6	a	a	DET
cblr-3014	30	7	well	well	ADV
cblr-3014	30	8	-	-	PUNCT
cblr-3014	30	9	reputed	repute	VERB
cblr-3014	30	10	international	international	ADJ
cblr-3014	30	11	food	food	NOUN
cblr-3014	30	12	and	and	CCONJ
cblr-3014	30	13	dairy	dairy	NOUN
cblr-3014	30	14	giant	giant	NOUN
cblr-3014	30	15	with	with	ADP
cblr-3014	30	16	a	a	DET
cblr-3014	30	17	presence	presence	NOUN
cblr-3014	30	18	in	in	ADP
cblr-3014	30	19	more	more	ADJ
cblr-3014	30	20	than	than	ADP
cblr-3014	30	21	thirty	thirty	NUM
cblr-3014	30	22	countries	country	NOUN
cblr-3014	30	23	and	and	CCONJ
cblr-3014	30	24	with	with	ADP
cblr-3014	30	25	some	some	DET
cblr-3014	30	26	36,000	36,000	NUM
cblr-3014	30	27	employees.3	employees.3	PROPN
cblr-3014	30	28	for	for	ADP
cblr-3014	30	29	the	the	DET
cblr-3014	30	30	year	year	NOUN
cblr-3014	30	31	2002	2002	NUM
cblr-3014	30	32	,	,	PUNCT
cblr-3014	30	33	parmalat	parmalat	PROPN
cblr-3014	30	34	declared	declare	VERB
cblr-3014	30	35	c7.721	c7.721	PROPN
cblr-3014	30	36	billion	billion	NUM
cblr-3014	30	37	in	in	ADP
cblr-3014	30	38	revenues	revenue	NOUN
cblr-3014	30	39	and	and	CCONJ
cblr-3014	30	40	ebitda	ebitda	NOUN
cblr-3014	30	41	of	of	ADP
cblr-3014	30	42	€	€	SYM
cblr-3014	30	43	931	931	NUM
cblr-3014	30	44	million.4	million.4	NOUN
cblr-3014	30	45	in	in	ADP
cblr-3014	30	46	spite	spite	NOUN
cblr-3014	30	47	of	of	ADP
cblr-3014	30	48	a	a	DET
cblr-3014	30	49	decrease	decrease	NOUN
cblr-3014	30	50	in	in	ADP
cblr-3014	30	51	operating	operating	NOUN
cblr-3014	30	52	profits	profit	NOUN
cblr-3014	30	53	for	for	ADP
cblr-3014	30	54	'	'	PUNCT
cblr-3014	30	55	mark	mark	NOUN
cblr-3014	30	56	landler	landler	NOUN
cblr-3014	30	57	,	,	PUNCT
cblr-3014	30	58	scandal	scandal	NOUN
cblr-3014	30	59	outrages	outrage	VERB
cblr-3014	30	60	europeans	european	NOUN
cblr-3014	30	61	;	;	PUNCT
cblr-3014	30	62	solutions	solution	NOUN
cblr-3014	30	63	may	may	AUX
cblr-3014	30	64	be	be	AUX
cblr-3014	30	65	patchwork	patchwork	NOUN
cblr-3014	30	66	,	,	PUNCT
cblr-3014	30	67	n.y	n.y	PROPN
cblr-3014	30	68	.	.	PROPN
cblr-3014	30	69	times	times	PROPN
cblr-3014	30	70	,	,	PUNCT
cblr-3014	30	71	dec	dec	PROPN
cblr-3014	30	72	.	.	PROPN
cblr-3014	30	73	25	25	NUM
cblr-3014	30	74	,	,	PUNCT
cblr-3014	30	75	2003	2003	NUM
cblr-3014	30	76	,	,	PUNCT
cblr-3014	30	77	at	at	ADP
cblr-3014	30	78	c1	c1	NOUN
cblr-3014	30	79	.	.	PUNCT
cblr-3014	31	1	2	2	NUM
cblr-3014	31	2	the	the	DET
cblr-3014	31	3	pause	pause	NOUN
cblr-3014	31	4	after	after	ADP
cblr-3014	31	5	parmalat	parmalat	NOUN
cblr-3014	31	6	the	the	DET
cblr-3014	31	7	response	response	NOUN
cblr-3014	31	8	to	to	ADP
cblr-3014	31	9	parmalat	parmalat	NOUN
cblr-3014	31	10	,	,	PUNCT
cblr-3014	31	11	economist	economist	NOUN
cblr-3014	31	12	,	,	PUNCT
cblr-3014	31	13	jan	jan	PROPN
cblr-3014	31	14	.	.	PROPN
cblr-3014	31	15	17	17	NUM
cblr-3014	31	16	,	,	PUNCT
cblr-3014	31	17	2004	2004	NUM
cblr-3014	31	18	,	,	PUNCT
cblr-3014	31	19	at	at	ADP
cblr-3014	31	20	13	13	NUM
cblr-3014	31	21	,	,	PUNCT
cblr-3014	31	22	available	available	ADJ
cblr-3014	31	23	at	at	ADP
cblr-3014	31	24	http://www.economist.com/	http://www.economist.com/	NOUN
cblr-3014	31	25	displaystory.cfm?story-id=s%27%298%20%29pq%3f%	displaystory.cfm?story-id=s%27%298%20%29pq%3f%	VERB
cblr-3014	31	26	2	2	NUM
cblr-3014	31	27	5	5	NUM
cblr-3014	31	28	%	%	NOUN
cblr-3014	31	29	2	2	NUM
cblr-3014	31	30	0	0	NUM
cblr-3014	31	31	%	%	NOUN
cblr-3014	31	32	2	2	NUM
cblr-3014	31	33	0	0	NUM
cblr-3014	31	34	%	%	NOUN
cblr-3014	31	35	2	2	NUM
cblr-3014	31	36	2x%	2x%	NOUN
cblr-3014	31	37	oa&tranmode	oa&tranmode	ADJ
cblr-3014	31	38	=	=	NOUN
cblr-3014	31	39	none	none	NOUN
cblr-3014	31	40	.	.	PUNCT
cblr-3014	32	1	3	3	NUM
cblr-3014	32	2	parmalat	parmalat	NOUN
cblr-3014	32	3	,	,	PUNCT
cblr-3014	32	4	un'azienda	un'azienda	PROPN
cblr-3014	32	5	con	con	PROPN
cblr-3014	32	6	36mila	36mila	NUM
cblr-3014	32	7	dipendenti	dipendenti	PROPN
cblr-3014	32	8	,	,	PUNCT
cblr-3014	32	9	repubblica	repubblica	PROPN
cblr-3014	32	10	(	(	PUNCT
cblr-3014	32	11	rome	rome	PROPN
cblr-3014	32	12	)	)	PUNCT
cblr-3014	32	13	,	,	PUNCT
cblr-3014	32	14	dec	dec	PROPN
cblr-3014	32	15	.	.	PROPN
cblr-3014	32	16	19	19	NUM
cblr-3014	32	17	,	,	PUNCT
cblr-3014	32	18	2003	2003	NUM
cblr-3014	32	19	,	,	PUNCT
cblr-3014	32	20	available	available	ADJ
cblr-3014	32	21	at	at	ADP
cblr-3014	32	22	http://www.repubblica.it/2003/1/sezioni/	http://www.repubblica.it/2003/1/sezioni/	PROPN
cblr-3014	32	23	economia	economia	PROPN
cblr-3014	32	24	/	/	SYM
cblr-3014	32	25	parmalat	parmalat	PROPN
cblr-3014	32	26	/	/	SYM
cblr-3014	32	27	parmascheda	parmascheda	NOUN
cblr-3014	32	28	/	/	SYM
cblr-3014	32	29	parmascheda.html	parmascheda.html	NOUN
cblr-3014	32	30	.	.	NOUN
cblr-3014	32	31	4	4	NUM
cblr-3014	32	32	parmalat	parmalat	PROPN
cblr-3014	32	33	finanziaria	finanziaria	PROPN
cblr-3014	32	34	s.p.a	s.p.a	PROPN
cblr-3014	32	35	.	.	PROPN
cblr-3014	32	36	,	,	PUNCT
cblr-3014	32	37	consolidated	consolidate	VERB
cblr-3014	32	38	financial	financial	ADJ
cblr-3014	32	39	statements	statement	NOUN
cblr-3014	32	40	as	as	ADP
cblr-3014	32	41	of	of	ADP
cblr-3014	32	42	and	and	CCONJ
cblr-3014	32	43	for	for	ADP
cblr-3014	32	44	the	the	DET
cblr-3014	32	45	year	year	NOUN
cblr-3014	32	46	ended	end	VERB
cblr-3014	32	47	dec	dec	PROPN
cblr-3014	32	48	.	.	PROPN
cblr-3014	32	49	31	31	NUM
cblr-3014	32	50	,	,	PUNCT
cblr-3014	32	51	2002	2002	NUM
cblr-3014	32	52	69	69	NUM
cblr-3014	32	53	-	-	SYM
cblr-3014	32	54	70	70	NUM
cblr-3014	32	55	(	(	PUNCT
cblr-3014	32	56	2003	2003	NUM
cblr-3014	32	57	)	)	PUNCT
cblr-3014	32	58	,	,	PUNCT
cblr-3014	32	59	available	available	ADJ
cblr-3014	32	60	at	at	ADP
cblr-3014	32	61	http://www.parmalat.net/en/doc/consolidated-financial_statements-as-at	http://www.parmalat.net/en/doc/consolidated-financial_statements-as-at	PROPN
cblr-3014	32	62	_	_	PUNCT
cblr-3014	32	63	december.312002.pdf	december.312002.pdf	PROPN
cblr-3014	33	1	[	[	X
cblr-3014	33	2	hereinafter	hereinafter	NOUN
cblr-3014	33	3	2002	2002	NUM
cblr-3014	33	4	financials	financial	NOUN
cblr-3014	33	5	]	]	PUNCT
cblr-3014	33	6	.	.	PUNCT
cblr-3014	34	1	the	the	DET
cblr-3014	34	2	ebitda	ebitda	NOUN
cblr-3014	34	3	figure	figure	NOUN
cblr-3014	34	4	can	can	AUX
cblr-3014	34	5	be	be	AUX
cblr-3014	34	6	calculated	calculate	VERB
cblr-3014	34	7	by	by	ADP
cblr-3014	34	8	adding	add	VERB
cblr-3014	34	9	the	the	DET
cblr-3014	34	10	"	"	PUNCT
cblr-3014	34	11	trading	trading	NOUN
cblr-3014	34	12	profit	profit	NOUN
cblr-3014	34	13	"	"	PUNCT
cblr-3014	34	14	figure	figure	NOUN
cblr-3014	34	15	on	on	ADP
cblr-3014	34	16	page	page	NOUN
cblr-3014	34	17	69	69	NUM
cblr-3014	34	18	,	,	PUNCT
cblr-3014	34	19	which	which	PRON
cblr-3014	34	20	corresponds	correspond	VERB
cblr-3014	34	21	to	to	ADP
cblr-3014	34	22	earnings	earning	NOUN
cblr-3014	34	23	before	before	ADP
cblr-3014	34	24	interest	interest	NOUN
cblr-3014	34	25	and	and	CCONJ
cblr-3014	34	26	taxes	taxis	NOUN
cblr-3014	34	27	(	(	PUNCT
cblr-3014	34	28	"	"	PUNCT
cblr-3014	34	29	ebit	ebit	NOUN
cblr-3014	34	30	"	"	PUNCT
cblr-3014	34	31	)	)	PUNCT
cblr-3014	34	32	,	,	PUNCT
cblr-3014	34	33	to	to	ADP
cblr-3014	34	34	the	the	DET
cblr-3014	34	35	"	"	PUNCT
cblr-3014	34	36	depreciation	depreciation	NOUN
cblr-3014	34	37	,	,	PUNCT
cblr-3014	34	38	amortization	amortization	NOUN
cblr-3014	34	39	,	,	PUNCT
cblr-3014	34	40	and	and	CCONJ
cblr-3014	34	41	write	write	NOUN
cblr-3014	34	42	-	-	PUNCT
cblr-3014	34	43	downs	down	NOUN
cblr-3014	34	44	"	"	PUNCT
cblr-3014	34	45	figure	figure	NOUN
cblr-3014	34	46	(	(	PUNCT
cblr-3014	34	47	"	"	PUNCT
cblr-3014	34	48	da	da	ADJ
cblr-3014	34	49	"	"	PUNCT
cblr-3014	34	50	)	)	PUNCT
cblr-3014	34	51	on	on	ADP
cblr-3014	34	52	the	the	DET
cblr-3014	34	53	same	same	ADJ
cblr-3014	34	54	page	page	NOUN
cblr-3014	34	55	,	,	PUNCT
cblr-3014	34	56	ignoring	ignore	VERB
cblr-3014	34	57	the	the	DET
cblr-3014	34	58	provision	provision	NOUN
cblr-3014	34	59	for	for	ADP
cblr-3014	34	60	doubtful	doubtful	ADJ
cblr-3014	34	61	accounts	account	NOUN
cblr-3014	34	62	included	include	VERB
cblr-3014	34	63	under	under	ADP
cblr-3014	34	64	the	the	DET
cblr-3014	34	65	latter	latter	ADJ
cblr-3014	34	66	heading	heading	NOUN
cblr-3014	34	67	,	,	PUNCT
cblr-3014	34	68	because	because	SCONJ
cblr-3014	34	69	that	that	PRON
cblr-3014	34	70	is	be	AUX
cblr-3014	34	71	actually	actually	ADV
cblr-3014	34	72	an	an	DET
cblr-3014	34	73	operating	operating	NOUN
cblr-3014	34	74	expense	expense	NOUN
cblr-3014	34	75	and	and	CCONJ
cblr-3014	34	76	not	not	PART
cblr-3014	34	77	col	col	PROPN
cblr-3014	34	78	umbia	umbia	PROPN
cblr-3014	35	1	b	b	PROPN
cblr-3014	36	1	usiness	usiness	PROPN
cblr-3014	36	2	la	la	PROPN
cblr-3014	36	3	w	w	PROPN
cblr-3014	36	4	re	re	PROPN
cblr-3014	36	5	vie	vie	PROPN
cblr-3014	36	6	w	w	PROPN
cblr-3014	37	1	[	[	X
cblr-3014	37	2	vol	vol	NOUN
cblr-3014	37	3	.	.	PUNCT
cblr-3014	37	4	2005	2005	NUM
cblr-3014	37	5	the	the	DET
cblr-3014	37	6	third	third	ADJ
cblr-3014	37	7	quarter	quarter	NOUN
cblr-3014	37	8	of	of	ADP
cblr-3014	37	9	2003	2003	NUM
cblr-3014	37	10	,	,	PUNCT
cblr-3014	37	11	parmalat	parmalat	PROPN
cblr-3014	37	12	's	's	PART
cblr-3014	37	13	financial	financial	ADJ
cblr-3014	37	14	statements	statement	NOUN
cblr-3014	37	15	portrayed	portray	VERB
cblr-3014	37	16	a	a	DET
cblr-3014	37	17	rosy	rosy	ADJ
cblr-3014	37	18	picture	picture	NOUN
cblr-3014	37	19	of	of	ADP
cblr-3014	37	20	a	a	DET
cblr-3014	37	21	firm	firm	NOUN
cblr-3014	37	22	in	in	ADP
cblr-3014	37	23	solid	solid	ADJ
cblr-3014	37	24	financial	financial	ADJ
cblr-3014	37	25	health.5	health.5	NOUN
cblr-3014	37	26	with	with	ADP
cblr-3014	37	27	e4.2	e4.2	PROPN
cblr-3014	37	28	billion	billion	NUM
cblr-3014	37	29	in	in	ADP
cblr-3014	37	30	cash	cash	NOUN
cblr-3014	37	31	and	and	CCONJ
cblr-3014	37	32	cash	cash	NOUN
cblr-3014	37	33	equivalents	equivalent	NOUN
cblr-3014	37	34	recorded	record	VERB
cblr-3014	37	35	on	on	ADP
cblr-3014	37	36	its	its	PRON
cblr-3014	37	37	books	book	NOUN
cblr-3014	37	38	,	,	PUNCT
cblr-3014	37	39	the	the	DET
cblr-3014	37	40	eighth	eighth	ADJ
cblr-3014	37	41	largest	large	ADJ
cblr-3014	37	42	italian	italian	ADJ
cblr-3014	37	43	company6	company6	NOUN
cblr-3014	37	44	was	be	AUX
cblr-3014	37	45	considered	consider	VERB
cblr-3014	37	46	to	to	PART
cblr-3014	37	47	be	be	AUX
cblr-3014	37	48	one	one	NUM
cblr-3014	37	49	of	of	ADP
cblr-3014	37	50	italy	italy	PROPN
cblr-3014	37	51	's	's	PART
cblr-3014	37	52	few	few	ADJ
cblr-3014	37	53	industrial	industrial	ADJ
cblr-3014	37	54	success	success	NOUN
cblr-3014	37	55	stories	story	NOUN
cblr-3014	37	56	.	.	PUNCT
cblr-3014	38	1	all	all	PRON
cblr-3014	38	2	appeared	appear	VERB
cblr-3014	38	3	to	to	PART
cblr-3014	38	4	be	be	AUX
cblr-3014	38	5	well	well	ADJ
cblr-3014	38	6	until	until	ADP
cblr-3014	38	7	december	december	PROPN
cblr-3014	38	8	9	9	NUM
cblr-3014	38	9	,	,	PUNCT
cblr-3014	38	10	2003	2003	NUM
cblr-3014	38	11	,	,	PUNCT
cblr-3014	38	12	when	when	SCONJ
cblr-3014	38	13	a	a	DET
cblr-3014	38	14	three	three	NUM
cblr-3014	38	15	-	-	PUNCT
cblr-3014	38	16	line	line	NOUN
cblr-3014	38	17	fax	fax	NOUN
cblr-3014	38	18	sent	send	VERB
cblr-3014	38	19	by	by	ADP
cblr-3014	38	20	bank	bank	PROPN
cblr-3014	38	21	of	of	ADP
cblr-3014	38	22	america	america	PROPN
cblr-3014	38	23	(	(	PUNCT
cblr-3014	38	24	"	"	PUNCT
cblr-3014	38	25	boa	boa	NOUN
cblr-3014	38	26	"	"	PUNCT
cblr-3014	38	27	)	)	PUNCT
cblr-3014	38	28	to	to	ADP
cblr-3014	38	29	parmalat	parmalat	PROPN
cblr-3014	38	30	's	's	PART
cblr-3014	38	31	auditors	auditor	NOUN
cblr-3014	38	32	,	,	PUNCT
cblr-3014	38	33	grant	grant	PROPN
cblr-3014	38	34	thornton	thornton	PROPN
cblr-3014	38	35	,	,	PUNCT
cblr-3014	38	36	opened	open	VERB
cblr-3014	38	37	the	the	DET
cblr-3014	38	38	floodgates	floodgate	NOUN
cblr-3014	38	39	on	on	ADP
cblr-3014	38	40	what	what	PRON
cblr-3014	38	41	the	the	DET
cblr-3014	38	42	u.s	u.s	PROPN
cblr-3014	38	43	.	.	PROPN
cblr-3014	38	44	securities	securities	PROPN
cblr-3014	38	45	and	and	CCONJ
cblr-3014	38	46	exchange	exchange	PROPN
cblr-3014	38	47	commission	commission	PROPN
cblr-3014	38	48	(	(	PUNCT
cblr-3014	38	49	"	"	PUNCT
cblr-3014	38	50	sec	sec	PROPN
cblr-3014	38	51	"	"	PUNCT
cblr-3014	38	52	)	)	PUNCT
cblr-3014	38	53	properly	properly	ADV
cblr-3014	38	54	deemed	deem	VERB
cblr-3014	38	55	"	"	PUNCT
cblr-3014	38	56	one	one	NUM
cblr-3014	38	57	of	of	ADP
cblr-3014	38	58	the	the	DET
cblr-3014	38	59	largest	large	ADJ
cblr-3014	38	60	and	and	CCONJ
cblr-3014	38	61	most	most	ADV
cblr-3014	38	62	brazen	brazen	ADJ
cblr-3014	38	63	corporate	corporate	ADJ
cblr-3014	38	64	financial	financial	ADJ
cblr-3014	38	65	frauds	fraud	NOUN
cblr-3014	38	66	in	in	ADP
cblr-3014	38	67	history	history	NOUN
cblr-3014	38	68	.	.	PUNCT
cblr-3014	39	1	"7	"7	INTJ
cblr-3014	39	2	the	the	DET
cblr-3014	39	3	fax	fax	NOUN
cblr-3014	39	4	,	,	PUNCT
cblr-3014	39	5	requested	request	VERB
cblr-3014	39	6	by	by	ADP
cblr-3014	39	7	grant	grant	NOUN
cblr-3014	39	8	thornton	thornton	PROPN
cblr-3014	39	9	under	under	ADP
cblr-3014	39	10	pressure	pressure	NOUN
cblr-3014	39	11	from	from	ADP
cblr-3014	39	12	c.o.n.s.o.b	c.o.n.s.o.b	PROPN
cblr-3014	39	13	.	.	PROPN
cblr-3014	39	14	,	,	PUNCT
cblr-3014	39	15	the	the	DET
cblr-3014	39	16	italian	italian	ADJ
cblr-3014	39	17	equivalent	equivalent	NOUN
cblr-3014	39	18	of	of	ADP
cblr-3014	39	19	the	the	DET
cblr-3014	39	20	sec	sec	PROPN
cblr-3014	39	21	,	,	PUNCT
cblr-3014	39	22	revealed	reveal	VERB
cblr-3014	39	23	that	that	SCONJ
cblr-3014	39	24	parmalat	parmalat	PROPN
cblr-3014	39	25	had	have	AUX
cblr-3014	39	26	forged	forge	VERB
cblr-3014	39	27	documents	document	NOUN
cblr-3014	39	28	attributing	attribute	VERB
cblr-3014	39	29	to	to	ADP
cblr-3014	39	30	the	the	DET
cblr-3014	39	31	firm	firm	NOUN
cblr-3014	39	32	a	a	DET
cblr-3014	39	33	e3.9	e3.9	PROPN
cblr-3014	39	34	billion	billion	NUM
cblr-3014	39	35	(	(	PUNCT
cblr-3014	39	36	$	$	SYM
cblr-3014	39	37	4.769	4.769	NUM
cblr-3014	39	38	billion	billion	NUM
cblr-3014	39	39	)	)	PUNCT
cblr-3014	39	40	'	'	PART
cblr-3014	39	41	liquid	liquid	ADJ
cblr-3014	39	42	account	account	NOUN
cblr-3014	39	43	with	with	ADP
cblr-3014	39	44	boa	boa	PROPN
cblr-3014	39	45	.	.	PUNCT
cblr-3014	40	1	i	i	PRON
cblr-3014	40	2	thus	thus	ADV
cblr-3014	40	3	,	,	PUNCT
cblr-3014	40	4	c3.9	c3.9	NOUN
cblr-3014	40	5	billion	billion	NUM
cblr-3014	40	6	of	of	ADP
cblr-3014	40	7	the	the	DET
cblr-3014	40	8	e4.2	e4.2	PROPN
cblr-3014	40	9	billion	billion	NUM
cblr-3014	40	10	in	in	ADP
cblr-3014	40	11	cash	cash	NOUN
cblr-3014	40	12	and	and	CCONJ
cblr-3014	40	13	cash	cash	NOUN
cblr-3014	40	14	equivalents	equivalent	NOUN
cblr-3014	40	15	declared	declare	VERB
cblr-3014	40	16	by	by	ADP
cblr-3014	40	17	parmalat	parmalat	NOUN
cblr-3014	40	18	had	have	AUX
cblr-3014	40	19	simply	simply	ADV
cblr-3014	40	20	never	never	ADV
cblr-3014	40	21	existed	exist	VERB
cblr-3014	40	22	.	.	PUNCT
cblr-3014	41	1	and	and	CCONJ
cblr-3014	41	2	the	the	DET
cblr-3014	41	3	fax	fax	NOUN
cblr-3014	41	4	from	from	ADP
cblr-3014	41	5	boa	boa	PROPN
cblr-3014	41	6	was	be	AUX
cblr-3014	41	7	just	just	ADV
cblr-3014	41	8	the	the	DET
cblr-3014	41	9	tip	tip	NOUN
cblr-3014	41	10	of	of	ADP
cblr-3014	41	11	the	the	DET
cblr-3014	41	12	iceberg	iceberg	NOUN
cblr-3014	41	13	.	.	PUNCT
cblr-3014	42	1	when	when	SCONJ
cblr-3014	42	2	pricewaterhousecoopers	pricewaterhousecoopers	PROPN
cblr-3014	42	3	llp	llp	PROPN
cblr-3014	42	4	(	(	PUNCT
cblr-3014	42	5	"	"	PUNCT
cblr-3014	42	6	pwc	pwc	NOUN
cblr-3014	42	7	"	"	PUNCT
cblr-3014	42	8	)	)	PUNCT
cblr-3014	42	9	attempted	attempt	VERB
cblr-3014	42	10	to	to	PART
cblr-3014	42	11	determine	determine	VERB
cblr-3014	42	12	the	the	DET
cblr-3014	42	13	real	real	ADJ
cblr-3014	42	14	financial	financial	ADJ
cblr-3014	42	15	status	status	NOUN
cblr-3014	42	16	of	of	ADP
cblr-3014	42	17	the	the	DET
cblr-3014	42	18	company	company	NOUN
cblr-3014	42	19	in	in	ADP
cblr-3014	42	20	january	january	PROPN
cblr-3014	42	21	2004	2004	NUM
cblr-3014	42	22	,	,	PUNCT
cblr-3014	42	23	it	it	PRON
cblr-3014	42	24	reported	report	VERB
cblr-3014	42	25	net	net	ADJ
cblr-3014	42	26	debt	debt	NOUN
cblr-3014	42	27	of	of	ADP
cblr-3014	42	28	approximately	approximately	ADV
cblr-3014	42	29	$	$	SYM
cblr-3014	42	30	17.5	17.5	NUM
cblr-3014	42	31	depreciation	depreciation	NOUN
cblr-3014	42	32	/	/	SYM
cblr-3014	42	33	amortization	amortization	NOUN
cblr-3014	42	34	.	.	PUNCT
cblr-3014	43	1	for	for	ADP
cblr-3014	43	2	2002	2002	NUM
cblr-3014	43	3	,	,	PUNCT
cblr-3014	43	4	ebit	ebit	PROPN
cblr-3014	43	5	was	be	AUX
cblr-3014	43	6	c595,700,000	c595,700,000	PROPN
cblr-3014	43	7	and	and	CCONJ
cblr-3014	43	8	da	da	PROPN
cblr-3014	43	9	was	be	AUX
cblr-3014	43	10	c335,700,000	c335,700,000	NOUN
cblr-3014	43	11	(	(	PUNCT
cblr-3014	43	12	minus	minus	ADP
cblr-3014	43	13	the	the	DET
cblr-3014	43	14	provision	provision	NOUN
cblr-3014	43	15	for	for	ADP
cblr-3014	43	16	doubtful	doubtful	ADJ
cblr-3014	43	17	accounts	account	NOUN
cblr-3014	43	18	)	)	PUNCT
cblr-3014	43	19	.	.	PUNCT
cblr-3014	44	1	ebitda	ebitda	PROPN
cblr-3014	44	2	therefore	therefore	ADV
cblr-3014	44	3	was	be	AUX
cblr-3014	44	4	c931,270,000	c931,270,000	PROPN
cblr-3014	44	5	.	.	PROPN
cblr-3014	44	6	5	5	NUM
cblr-3014	44	7	see	see	VERB
cblr-3014	44	8	parmalat	parmalat	PROPN
cblr-3014	44	9	finanziaria	finanziaria	PROPN
cblr-3014	44	10	s.p.a	s.p.a	PROPN
cblr-3014	44	11	.	.	PROPN
cblr-3014	44	12	,	,	PUNCT
cblr-3014	44	13	directors	director	NOUN
cblr-3014	44	14	'	'	PART
cblr-3014	44	15	report	report	NOUN
cblr-3014	44	16	on	on	ADP
cblr-3014	44	17	operations	operation	NOUN
cblr-3014	44	18	for	for	ADP
cblr-3014	44	19	the	the	DET
cblr-3014	44	20	third	third	ADJ
cblr-3014	44	21	quarter	quarter	NOUN
cblr-3014	44	22	of	of	ADP
cblr-3014	44	23	2003	2003	NUM
cblr-3014	44	24	5	5	NUM
cblr-3014	44	25	(	(	PUNCT
cblr-3014	44	26	2003	2003	NUM
cblr-3014	44	27	)	)	PUNCT
cblr-3014	44	28	,	,	PUNCT
cblr-3014	44	29	available	available	ADJ
cblr-3014	44	30	at	at	ADP
cblr-3014	44	31	http://www.parmalat.net/en/doc/directors%20report%20third%20quarter%	http://www.parmalat.net/en/doc/directors%20report%20third%20quarter%	PROPN
cblr-3014	44	32	20septo3.pdf	20septo3.pdf	PROPN
cblr-3014	45	1	[	[	X
cblr-3014	45	2	hereinafter	hereinafter	NOUN
cblr-3014	45	3	director	director	NOUN
cblr-3014	45	4	's	's	PART
cblr-3014	45	5	third	third	ADJ
cblr-3014	45	6	quarter	quarter	NOUN
cblr-3014	45	7	2003	2003	NUM
cblr-3014	45	8	report	report	NOUN
cblr-3014	45	9	]	]	PUNCT
cblr-3014	45	10	.	.	PUNCT
cblr-3014	46	1	6	6	NUM
cblr-3014	46	2	editorial	editorial	NOUN
cblr-3014	46	3	,	,	PUNCT
cblr-3014	46	4	got	get	AUX
cblr-3014	46	5	milked	milk	VERB
cblr-3014	46	6	?	?	PUNCT
cblr-3014	46	7	,	,	PUNCT
cblr-3014	46	8	n.y	n.y	PROPN
cblr-3014	46	9	.	.	PROPN
cblr-3014	46	10	times	times	PROPN
cblr-3014	46	11	,	,	PUNCT
cblr-3014	46	12	jan	jan	PROPN
cblr-3014	46	13	.	.	PROPN
cblr-3014	46	14	10	10	NUM
cblr-3014	46	15	,	,	PUNCT
cblr-3014	46	16	2004	2004	NUM
cblr-3014	46	17	,	,	PUNCT
cblr-3014	46	18	at	at	ADP
cblr-3014	46	19	a12	a12	NOUN
cblr-3014	46	20	.	.	PUNCT
cblr-3014	47	1	sec	sec	PROPN
cblr-3014	47	2	charges	charge	VERB
cblr-3014	47	3	parmalat	parmalat	NOUN
cblr-3014	47	4	with	with	ADP
cblr-3014	47	5	financial	financial	ADJ
cblr-3014	47	6	fraud	fraud	NOUN
cblr-3014	47	7	,	,	PUNCT
cblr-3014	47	8	litigation	litigation	NOUN
cblr-3014	47	9	release	release	VERB
cblr-3014	47	10	no	no	INTJ
cblr-3014	47	11	.	.	NOUN
cblr-3014	47	12	18,527	18,527	NUM
cblr-3014	47	13	,	,	PUNCT
cblr-3014	47	14	81	81	NUM
cblr-3014	47	15	sec	sec	PROPN
cblr-3014	47	16	docket	docket	NOUN
cblr-3014	47	17	3143	3143	NUM
cblr-3014	47	18	(	(	PUNCT
cblr-3014	47	19	dec	dec	PROPN
cblr-3014	47	20	.	.	PROPN
cblr-3014	47	21	30	30	NUM
cblr-3014	47	22	,	,	PUNCT
cblr-3014	47	23	2003	2003	NUM
cblr-3014	47	24	)	)	PUNCT
cblr-3014	47	25	,	,	PUNCT
cblr-3014	47	26	available	available	ADJ
cblr-3014	47	27	at	at	ADP
cblr-3014	47	28	http://www.sec.govaitigation/litreleasesllr18527.htm	http://www.sec.govaitigation/litreleasesllr18527.htm	PROPN
cblr-3014	48	1	[	[	X
cblr-3014	48	2	hereinafter	hereinafter	NOUN
cblr-3014	48	3	sec	sec	PROPN
cblr-3014	48	4	charges	charge	NOUN
cblr-3014	48	5	]	]	PUNCT
cblr-3014	48	6	.	.	PUNCT
cblr-3014	48	7	'	'	PUNCT
cblr-3014	49	1	on	on	ADP
cblr-3014	49	2	december	december	PROPN
cblr-3014	49	3	9	9	NUM
cblr-3014	49	4	,	,	PUNCT
cblr-3014	49	5	2003	2003	NUM
cblr-3014	49	6	,	,	PUNCT
cblr-3014	49	7	the	the	DET
cblr-3014	49	8	exchange	exchange	NOUN
cblr-3014	49	9	rate	rate	NOUN
cblr-3014	49	10	of	of	ADP
cblr-3014	49	11	the	the	DET
cblr-3014	49	12	u.s	u.s	PROPN
cblr-3014	49	13	.	.	PROPN
cblr-3014	49	14	dollar	dollar	NOUN
cblr-3014	49	15	to	to	ADP
cblr-3014	49	16	the	the	DET
cblr-3014	49	17	euro	euro	NOUN
cblr-3014	49	18	was	be	AUX
cblr-3014	49	19	0.81780	0.81780	NUM
cblr-3014	49	20	.	.	PUNCT
cblr-3014	50	1	historical	historical	ADJ
cblr-3014	50	2	foreign	foreign	ADJ
cblr-3014	50	3	exchange	exchange	NOUN
cblr-3014	50	4	rates	rate	NOUN
cblr-3014	50	5	are	be	AUX
cblr-3014	50	6	available	available	ADJ
cblr-3014	50	7	at	at	ADP
cblr-3014	50	8	http://www.oanda.com/convert/fxhistory	http://www.oanda.com/convert/fxhistory	PROPN
cblr-3014	50	9	.	.	PUNCT
cblr-3014	51	1	this	this	DET
cblr-3014	51	2	rate	rate	NOUN
cblr-3014	51	3	will	will	AUX
cblr-3014	51	4	be	be	AUX
cblr-3014	51	5	used	use	VERB
cblr-3014	51	6	throughout	throughout	ADP
cblr-3014	51	7	the	the	DET
cblr-3014	51	8	article	article	NOUN
cblr-3014	51	9	to	to	PART
cblr-3014	51	10	convert	convert	VERB
cblr-3014	51	11	euro	euro	NOUN
cblr-3014	51	12	figures	figure	NOUN
cblr-3014	51	13	into	into	ADP
cblr-3014	51	14	u.s	u.s	PROPN
cblr-3014	51	15	.	.	PROPN
cblr-3014	51	16	dollar	dollar	NOUN
cblr-3014	51	17	figures	figure	NOUN
cblr-3014	51	18	where	where	SCONJ
cblr-3014	51	19	specific	specific	ADJ
cblr-3014	51	20	sources	source	NOUN
cblr-3014	51	21	do	do	AUX
cblr-3014	51	22	not	not	PART
cblr-3014	51	23	otherwise	otherwise	ADV
cblr-3014	51	24	provide	provide	VERB
cblr-3014	51	25	such	such	ADJ
cblr-3014	51	26	conversions	conversion	NOUN
cblr-3014	51	27	.	.	PUNCT
cblr-3014	52	1	9	9	NUM
cblr-3014	52	2	mario	mario	PROPN
cblr-3014	52	3	gerevini	gerevini	PROPN
cblr-3014	52	4	,	,	PUNCT
cblr-3014	52	5	parmalat	parmalat	PROPN
cblr-3014	52	6	,	,	PUNCT
cblr-3014	52	7	ecco	ecco	X
cblr-3014	52	8	il	il	PROPN
cblr-3014	52	9	fax	fax	PROPN
cblr-3014	52	10	che	che	PROPN
cblr-3014	52	11	segno	segno	NOUN
cblr-3014	52	12	'	'	PART
cblr-3014	52	13	la	la	ADJ
cblr-3014	52	14	fine	fine	PROPN
cblr-3014	52	15	di	di	X
cblr-3014	52	16	tanzi	tanzi	PROPN
cblr-3014	52	17	,	,	PUNCT
cblr-3014	52	18	corriere	corriere	PROPN
cblr-3014	52	19	della	della	PROPN
cblr-3014	52	20	sera	sera	PROPN
cblr-3014	52	21	(	(	PUNCT
cblr-3014	52	22	milan	milan	PROPN
cblr-3014	52	23	)	)	PUNCT
cblr-3014	52	24	,	,	PUNCT
cblr-3014	52	25	dec	dec	PROPN
cblr-3014	52	26	.	.	PROPN
cblr-3014	52	27	18	18	NUM
cblr-3014	52	28	,	,	PUNCT
cblr-3014	52	29	2004	2004	NUM
cblr-3014	52	30	,	,	PUNCT
cblr-3014	52	31	at	at	ADP
cblr-3014	52	32	14	14	NUM
cblr-3014	52	33	.	.	PUNCT
cblr-3014	53	1	see	see	VERB
cblr-3014	53	2	also	also	ADV
cblr-3014	53	3	sec	sec	PROPN
cblr-3014	53	4	charges	charge	NOUN
cblr-3014	53	5	,	,	PUNCT
cblr-3014	53	6	supra	supra	PROPN
cblr-3014	53	7	note	note	NOUN
cblr-3014	53	8	7	7	NUM
cblr-3014	53	9	,	,	PUNCT
cblr-3014	53	10	at	at	ADP
cblr-3014	53	11	1	1	NUM
cblr-3014	53	12	.	.	PUNCT
cblr-3014	53	13	is	be	AUX
cblr-3014	53	14	paramla	paramla	PROPN
cblr-3014	53	15	t	t	PROPN
cblr-3014	53	16	europe	europe	PROPN
cblr-3014	53	17	's	's	PART
cblr-3014	53	18	enron?no	enron?no	PROPN
cblr-3014	53	19	.	.	PUNCT
cblr-3014	54	1	3:765	3:765	PROPN
cblr-3014	54	2	columbia	columbia	PROPN
cblr-3014	54	3	business	business	PROPN
cblr-3014	54	4	law	law	PROPN
cblr-3014	54	5	review	review	VERB
cblr-3014	54	6	billion	billion	NUM
cblr-3014	54	7	(	(	PUNCT
cblr-3014	54	8	nearly	nearly	ADV
cblr-3014	54	9	$	$	SYM
cblr-3014	54	10	16	16	NUM
cblr-3014	54	11	billion	billion	NUM
cblr-3014	54	12	of	of	ADP
cblr-3014	54	13	which	which	PRON
cblr-3014	54	14	had	have	AUX
cblr-3014	54	15	never	never	ADV
cblr-3014	54	16	been	be	AUX
cblr-3014	54	17	disclosed	disclose	VERB
cblr-3014	54	18	before	before	ADV
cblr-3014	54	19	)	)	PUNCT
cblr-3014	54	20	,	,	PUNCT
cblr-3014	54	21	and	and	CCONJ
cblr-3014	54	22	earnings	earning	NOUN
cblr-3014	54	23	of	of	ADP
cblr-3014	54	24	only	only	ADV
cblr-3014	54	25	one	one	NUM
cblr-3014	54	26	-	-	PUNCT
cblr-3014	54	27	fifth	fifth	NOUN
cblr-3014	54	28	the	the	DET
cblr-3014	54	29	amount	amount	NOUN
cblr-3014	54	30	originally	originally	ADV
cblr-3014	54	31	reported	report	VERB
cblr-3014	54	32	by	by	ADP
cblr-3014	54	33	the	the	DET
cblr-3014	54	34	company.1	company.1	PROPN
cblr-3014	54	35	°	°	PROPN
cblr-3014	54	36	just	just	ADV
cblr-3014	54	37	as	as	SCONJ
cblr-3014	54	38	u.s	u.s	PROPN
cblr-3014	54	39	.	.	PROPN
cblr-3014	54	40	investors	investor	NOUN
cblr-3014	54	41	had	have	AUX
cblr-3014	54	42	been	be	AUX
cblr-3014	54	43	left	leave	VERB
cblr-3014	54	44	aghast	aghast	ADJ
cblr-3014	54	45	in	in	ADP
cblr-3014	54	46	the	the	DET
cblr-3014	54	47	wake	wake	NOUN
cblr-3014	54	48	of	of	ADP
cblr-3014	54	49	the	the	DET
cblr-3014	54	50	enron	enron	PROPN
cblr-3014	54	51	scandal	scandal	NOUN
cblr-3014	54	52	,	,	PUNCT
cblr-3014	54	53	european	european	ADJ
cblr-3014	54	54	investors	investor	NOUN
cblr-3014	54	55	are	be	AUX
cblr-3014	54	56	now	now	ADV
cblr-3014	54	57	asking	ask	VERB
cblr-3014	54	58	themselves	themselves	PRON
cblr-3014	54	59	how	how	SCONJ
cblr-3014	54	60	a	a	DET
cblr-3014	54	61	fraud	fraud	NOUN
cblr-3014	54	62	this	this	DET
cblr-3014	54	63	large	large	ADJ
cblr-3014	54	64	could	could	AUX
cblr-3014	54	65	have	have	AUX
cblr-3014	54	66	occurred	occur	VERB
cblr-3014	54	67	and	and	CCONJ
cblr-3014	54	68	how	how	SCONJ
cblr-3014	54	69	it	it	PRON
cblr-3014	54	70	could	could	AUX
cblr-3014	54	71	have	have	AUX
cblr-3014	54	72	gone	go	VERB
cblr-3014	54	73	undetected	undetected	ADJ
cblr-3014	54	74	for	for	ADP
cblr-3014	54	75	so	so	ADV
cblr-3014	54	76	long	long	ADV
cblr-3014	54	77	.	.	PUNCT
cblr-3014	55	1	not	not	PART
cblr-3014	55	2	surprisingly	surprisingly	ADV
cblr-3014	55	3	,	,	PUNCT
cblr-3014	55	4	given	give	VERB
cblr-3014	55	5	the	the	DET
cblr-3014	55	6	bad	bad	ADJ
cblr-3014	55	7	reputation	reputation	NOUN
cblr-3014	55	8	of	of	ADP
cblr-3014	55	9	italy	italy	PROPN
cblr-3014	55	10	's	's	PART
cblr-3014	55	11	corporate	corporate	ADJ
cblr-3014	55	12	governance	governance	NOUN
cblr-3014	55	13	system,1	system,1	VERB
cblr-3014	55	14	some	some	DET
cblr-3014	55	15	members	member	NOUN
cblr-3014	55	16	of	of	ADP
cblr-3014	55	17	the	the	DET
cblr-3014	55	18	media	medium	NOUN
cblr-3014	55	19	were	be	AUX
cblr-3014	55	20	quick	quick	ADJ
cblr-3014	55	21	to	to	PART
cblr-3014	55	22	label	label	VERB
cblr-3014	55	23	the	the	DET
cblr-3014	55	24	causes	cause	NOUN
cblr-3014	55	25	of	of	ADP
cblr-3014	55	26	the	the	DET
cblr-3014	55	27	parmalat	parmalat	ADJ
cblr-3014	55	28	scandal	scandal	NOUN
cblr-3014	55	29	as	as	ADP
cblr-3014	55	30	countryspecific	countryspecific	NOUN
cblr-3014	55	31	.	.	PUNCT
cblr-3014	56	1	2	2	NUM
cblr-3014	57	1	but	but	CCONJ
cblr-3014	57	2	while	while	SCONJ
cblr-3014	57	3	the	the	DET
cblr-3014	57	4	parmalat	parmalat	PROPN
cblr-3014	57	5	debacle	debacle	NOUN
cblr-3014	57	6	is	be	AUX
cblr-3014	57	7	characterized	characterize	VERB
cblr-3014	57	8	by	by	ADP
cblr-3014	57	9	some	some	DET
cblr-3014	57	10	typically	typically	ADV
cblr-3014	57	11	italian	italian	ADJ
cblr-3014	57	12	or	or	CCONJ
cblr-3014	57	13	european	european	ADJ
cblr-3014	57	14	aspects	aspect	NOUN
cblr-3014	57	15	,	,	PUNCT
cblr-3014	57	16	it	it	PRON
cblr-3014	57	17	also	also	ADV
cblr-3014	57	18	displays	display	VERB
cblr-3014	57	19	some	some	DET
cblr-3014	57	20	striking	striking	ADJ
cblr-3014	57	21	similarities	similarity	NOUN
cblr-3014	57	22	to	to	ADP
cblr-3014	57	23	the	the	DET
cblr-3014	57	24	enron	enron	PROPN
cblr-3014	57	25	scandal	scandal	NOUN
cblr-3014	57	26	and	and	CCONJ
cblr-3014	57	27	other	other	ADJ
cblr-3014	57	28	egregious	egregious	ADJ
cblr-3014	57	29	examples	example	NOUN
cblr-3014	57	30	of	of	ADP
cblr-3014	57	31	gatekeeper	gatekeeper	NOUN
cblr-3014	57	32	failure	failure	NOUN
cblr-3014	57	33	.	.	PUNCT
cblr-3014	58	1	3	3	NUM
cblr-3014	58	2	understanding	understand	VERB
cblr-3014	58	3	the	the	DET
cblr-3014	58	4	differences	difference	NOUN
cblr-3014	58	5	and	and	CCONJ
cblr-3014	58	6	similarities	similarity	NOUN
cblr-3014	58	7	between	between	ADP
cblr-3014	58	8	the	the	DET
cblr-3014	58	9	parmalat	parmalat	NOUN
cblr-3014	58	10	and	and	CCONJ
cblr-3014	58	11	enron	enron	PROPN
cblr-3014	58	12	scandals	scandal	NOUN
cblr-3014	58	13	can	can	AUX
cblr-3014	58	14	shed	shed	VERB
cblr-3014	58	15	light	light	NOUN
cblr-3014	58	16	on	on	ADP
cblr-3014	58	17	the	the	DET
cblr-3014	58	18	ways	way	NOUN
cblr-3014	58	19	in	in	ADP
cblr-3014	58	20	which	which	PRON
cblr-3014	58	21	corporate	corporate	ADJ
cblr-3014	58	22	governance	governance	NOUN
cblr-3014	58	23	systems	system	NOUN
cblr-3014	58	24	across	across	ADP
cblr-3014	58	25	the	the	DET
cblr-3014	58	26	world	world	NOUN
cblr-3014	58	27	could	could	AUX
cblr-3014	58	28	be	be	AUX
cblr-3014	58	29	improved	improve	VERB
cblr-3014	58	30	.	.	PUNCT
cblr-3014	59	1	many	many	ADJ
cblr-3014	59	2	factual	factual	ADJ
cblr-3014	59	3	issues	issue	NOUN
cblr-3014	59	4	regarding	regard	VERB
cblr-3014	59	5	the	the	DET
cblr-3014	59	6	parmalat	parmalat	PROPN
cblr-3014	59	7	fraud	fraud	NOUN
cblr-3014	59	8	still	still	ADV
cblr-3014	59	9	need	need	VERB
cblr-3014	59	10	to	to	PART
cblr-3014	59	11	be	be	AUX
cblr-3014	59	12	resolved	resolve	VERB
cblr-3014	59	13	by	by	ADP
cblr-3014	59	14	forensic	forensic	ADJ
cblr-3014	59	15	accountants	accountant	NOUN
cblr-3014	59	16	and	and	CCONJ
cblr-3014	59	17	courts	court	NOUN
cblr-3014	59	18	.	.	PUNCT
cblr-3014	60	1	in	in	ADP
cblr-3014	60	2	spite	spite	NOUN
cblr-3014	60	3	of	of	ADP
cblr-3014	60	4	the	the	DET
cblr-3014	60	5	uncertainty	uncertainty	NOUN
cblr-3014	60	6	surrounding	surround	VERB
cblr-3014	60	7	many	many	ADJ
cblr-3014	60	8	details	detail	NOUN
cblr-3014	60	9	of	of	ADP
cblr-3014	60	10	the	the	DET
cblr-3014	60	11	scandal	scandal	NOUN
cblr-3014	60	12	,	,	PUNCT
cblr-3014	60	13	this	this	DET
cblr-3014	60	14	note	note	NOUN
cblr-3014	60	15	is	be	AUX
cblr-3014	60	16	an	an	DET
cblr-3014	60	17	attempt	attempt	NOUN
cblr-3014	60	18	to	to	PART
cblr-3014	60	19	make	make	VERB
cblr-3014	60	20	sense	sense	NOUN
cblr-3014	60	21	of	of	ADP
cblr-3014	60	22	the	the	DET
cblr-3014	60	23	parmalat	parmalat	PROPN
cblr-3014	60	24	debacle	debacle	NOUN
cblr-3014	60	25	using	use	VERB
cblr-3014	60	26	academic	academic	ADJ
cblr-3014	60	27	and	and	CCONJ
cblr-3014	60	28	journalistic	journalistic	ADJ
cblr-3014	60	29	accounts	account	NOUN
cblr-3014	60	30	10	10	NUM
cblr-3014	60	31	alessandra	alessandra	NOUN
cblr-3014	60	32	galloni	galloni	NOUN
cblr-3014	60	33	,	,	PUNCT
cblr-3014	60	34	scope	scope	NOUN
cblr-3014	60	35	of	of	ADP
cblr-3014	60	36	parmalat	parmalat	NOUN
cblr-3014	60	37	's	's	PART
cblr-3014	60	38	problems	problem	NOUN
cblr-3014	60	39	emerges	emerge	VERB
cblr-3014	60	40	,	,	PUNCT
cblr-3014	60	41	wall	wall	PROPN
cblr-3014	60	42	st	st	PROPN
cblr-3014	60	43	.	.	PROPN
cblr-3014	60	44	j.	j.	PROPN
cblr-3014	60	45	,	,	PUNCT
cblr-3014	60	46	jan	jan	PROPN
cblr-3014	60	47	.	.	PROPN
cblr-3014	60	48	27	27	NUM
cblr-3014	60	49	,	,	PUNCT
cblr-3014	60	50	2004	2004	NUM
cblr-3014	60	51	,	,	PUNCT
cblr-3014	60	52	at	at	ADP
cblr-3014	60	53	a3	a3	NOUN
cblr-3014	60	54	.	.	PUNCT
cblr-3014	61	1	galloni	galloni	PROPN
cblr-3014	61	2	actually	actually	ADV
cblr-3014	61	3	reports	report	VERB
cblr-3014	61	4	that	that	SCONJ
cblr-3014	61	5	pwc	pwc	PROPN
cblr-3014	61	6	estimated	estimate	VERB
cblr-3014	61	7	parmalat	parmalat	PROPN
cblr-3014	61	8	's	's	PART
cblr-3014	61	9	net	net	ADJ
cblr-3014	61	10	debt	debt	NOUN
cblr-3014	61	11	to	to	PART
cblr-3014	61	12	be	be	AUX
cblr-3014	61	13	$	$	SYM
cblr-3014	61	14	18	18	NUM
cblr-3014	61	15	billion	billion	NUM
cblr-3014	61	16	.	.	PUNCT
cblr-3014	62	1	the	the	DET
cblr-3014	62	2	disparity	disparity	NOUN
cblr-3014	62	3	between	between	ADP
cblr-3014	62	4	the	the	DET
cblr-3014	62	5	$	$	SYM
cblr-3014	62	6	17.5	17.5	NUM
cblr-3014	62	7	billion	billion	NUM
cblr-3014	62	8	figure	figure	NOUN
cblr-3014	62	9	and	and	CCONJ
cblr-3014	62	10	the	the	DET
cblr-3014	62	11	$	$	SYM
cblr-3014	62	12	18	18	NUM
cblr-3014	62	13	billion	billion	NUM
cblr-3014	62	14	reported	report	VERB
cblr-3014	62	15	by	by	ADP
cblr-3014	62	16	galloni	galloni	NOUN
cblr-3014	62	17	is	be	AUX
cblr-3014	62	18	probably	probably	ADV
cblr-3014	62	19	due	due	ADJ
cblr-3014	62	20	to	to	ADP
cblr-3014	62	21	the	the	DET
cblr-3014	62	22	use	use	NOUN
cblr-3014	62	23	of	of	ADP
cblr-3014	62	24	different	different	ADJ
cblr-3014	62	25	exchange	exchange	NOUN
cblr-3014	62	26	rates	rate	NOUN
cblr-3014	62	27	.	.	PUNCT
cblr-3014	63	1	'	'	PUNCT
cblr-3014	63	2	"	"	PUNCT
cblr-3014	63	3	see	see	VERB
cblr-3014	63	4	generally	generally	ADV
cblr-3014	63	5	jonathan	jonathan	PROPN
cblr-3014	63	6	r.	r.	PROPN
cblr-3014	63	7	macey	macey	PROPN
cblr-3014	63	8	,	,	PUNCT
cblr-3014	63	9	italian	italian	ADJ
cblr-3014	63	10	corporate	corporate	ADJ
cblr-3014	63	11	governance	governance	NOUN
cblr-3014	63	12	:	:	PUNCT
cblr-3014	63	13	one	one	NUM
cblr-3014	63	14	american	american	PROPN
cblr-3014	63	15	's	's	PART
cblr-3014	63	16	perspective	perspective	NOUN
cblr-3014	63	17	,	,	PUNCT
cblr-3014	63	18	1998	1998	NUM
cblr-3014	63	19	colum	colum	NOUN
cblr-3014	63	20	.	.	PUNCT
cblr-3014	64	1	bus	bus	NOUN
cblr-3014	64	2	.	.	PUNCT
cblr-3014	65	1	l.	l.	PROPN
cblr-3014	65	2	rev	rev	PROPN
cblr-3014	65	3	.	.	PROPN
cblr-3014	65	4	121	121	NUM
cblr-3014	65	5	(	(	PUNCT
cblr-3014	65	6	1998	1998	NUM
cblr-3014	65	7	)	)	PUNCT
cblr-3014	65	8	.	.	PUNCT
cblr-3014	66	1	12	12	NUM
cblr-3014	66	2	andrea	andrea	PROPN
cblr-3014	66	3	melis	melis	PROPN
cblr-3014	66	4	,	,	PUNCT
cblr-3014	66	5	corporate	corporate	ADJ
cblr-3014	66	6	governance	governance	NOUN
cblr-3014	66	7	failures	failure	NOUN
cblr-3014	66	8	:	:	PUNCT
cblr-3014	66	9	to	to	ADP
cblr-3014	66	10	what	what	DET
cblr-3014	66	11	extent	extent	NOUN
cblr-3014	66	12	is	be	AUX
cblr-3014	66	13	parmalat	parmalat	NOUN
cblr-3014	66	14	a	a	DET
cblr-3014	66	15	particularly	particularly	ADV
cblr-3014	66	16	italian	italian	ADJ
cblr-3014	66	17	case	case	NOUN
cblr-3014	66	18	?	?	PUNCT
cblr-3014	66	19	,	,	PUNCT
cblr-3014	66	20	13	13	NUM
cblr-3014	66	21	corp	corp	PROPN
cblr-3014	66	22	.	.	PROPN
cblr-3014	66	23	governance	governance	PROPN
cblr-3014	66	24	478	478	NUM
cblr-3014	66	25	,	,	PUNCT
cblr-3014	66	26	at	at	ADP
cblr-3014	66	27	478	478	NUM
cblr-3014	66	28	(	(	PUNCT
cblr-3014	66	29	2005	2005	NUM
cblr-3014	66	30	)	)	PUNCT
cblr-3014	66	31	.	.	PUNCT
cblr-3014	67	1	melis	melis	PROPN
cblr-3014	67	2	provides	provide	VERB
cblr-3014	67	3	an	an	DET
cblr-3014	67	4	interesting	interesting	ADJ
cblr-3014	67	5	analysis	analysis	NOUN
cblr-3014	67	6	of	of	ADP
cblr-3014	67	7	parmalat	parmalat	NOUN
cblr-3014	67	8	's	's	PART
cblr-3014	67	9	corporate	corporate	ADJ
cblr-3014	67	10	governance	governance	NOUN
cblr-3014	67	11	failures	failure	NOUN
cblr-3014	67	12	and	and	CCONJ
cblr-3014	67	13	delves	delf	NOUN
cblr-3014	67	14	into	into	ADP
cblr-3014	67	15	the	the	DET
cblr-3014	67	16	failures	failure	NOUN
cblr-3014	67	17	of	of	ADP
cblr-3014	67	18	the	the	DET
cblr-3014	67	19	italian	italian	ADJ
cblr-3014	67	20	regulatory	regulatory	ADJ
cblr-3014	67	21	system	system	NOUN
cblr-3014	67	22	in	in	ADP
cblr-3014	67	23	much	much	ADV
cblr-3014	67	24	greater	great	ADJ
cblr-3014	67	25	detail	detail	NOUN
cblr-3014	67	26	.	.	PUNCT
cblr-3014	68	1	for	for	ADP
cblr-3014	68	2	examples	example	NOUN
cblr-3014	68	3	of	of	ADP
cblr-3014	68	4	journalistic	journalistic	ADJ
cblr-3014	68	5	accounts	account	NOUN
cblr-3014	68	6	dubbing	dub	VERB
cblr-3014	68	7	parmalat	parmalat	PROPN
cblr-3014	68	8	a	a	DET
cblr-3014	68	9	particularly	particularly	ADV
cblr-3014	68	10	italian	italian	ADJ
cblr-3014	68	11	scandal	scandal	NOUN
cblr-3014	68	12	,	,	PUNCT
cblr-3014	68	13	see	see	VERB
cblr-3014	68	14	richard	richard	PROPN
cblr-3014	68	15	heller	heller	PROPN
cblr-3014	68	16	,	,	PUNCT
cblr-3014	68	17	parmalat	parmalat	NOUN
cblr-3014	68	18	:	:	PUNCT
cblr-3014	68	19	a	a	DET
cblr-3014	68	20	particularly	particularly	ADV
cblr-3014	68	21	italian	italian	ADJ
cblr-3014	68	22	scandal	scandal	NOUN
cblr-3014	68	23	,	,	PUNCT
cblr-3014	68	24	forbes	forbes	PROPN
cblr-3014	68	25	,	,	PUNCT
cblr-3014	68	26	dec	dec	PROPN
cblr-3014	68	27	.	.	PROPN
cblr-3014	68	28	30	30	NUM
cblr-3014	68	29	,	,	PUNCT
cblr-3014	68	30	2003	2003	NUM
cblr-3014	68	31	,	,	PUNCT
cblr-3014	68	32	available	available	ADJ
cblr-3014	68	33	at	at	ADP
cblr-3014	68	34	http://www.forbes.com/2003/12/30/cz-rh-1230parmalat.html	http://www.forbes.com/2003/12/30/cz-rh-1230parmalat.html	NOUN
cblr-3014	68	35	.	.	PUNCT
cblr-3014	69	1	13	13	NUM
cblr-3014	69	2	john	john	PROPN
cblr-3014	69	3	c.	c.	PROPN
cblr-3014	69	4	coffee	coffee	PROPN
cblr-3014	69	5	,	,	PUNCT
cblr-3014	69	6	jr	jr	PROPN
cblr-3014	69	7	.	.	PROPN
cblr-3014	69	8	,	,	PUNCT
cblr-3014	69	9	gatekeeper	gatekeeper	NOUN
cblr-3014	69	10	failure	failure	NOUN
cblr-3014	69	11	and	and	CCONJ
cblr-3014	69	12	reform	reform	NOUN
cblr-3014	69	13	:	:	PUNCT
cblr-3014	69	14	the	the	DET
cblr-3014	69	15	challenge	challenge	NOUN
cblr-3014	69	16	of	of	ADP
cblr-3014	69	17	fashioning	fashion	VERB
cblr-3014	69	18	relevant	relevant	ADJ
cblr-3014	69	19	reforms	reform	NOUN
cblr-3014	69	20	,	,	PUNCT
cblr-3014	69	21	84	84	NUM
cblr-3014	69	22	b.u	b.u	PROPN
cblr-3014	69	23	.	.	PROPN
cblr-3014	69	24	l.	l.	PROPN
cblr-3014	69	25	rev	rev	PROPN
cblr-3014	69	26	.	.	PROPN
cblr-3014	69	27	301	301	NUM
cblr-3014	69	28	,	,	PUNCT
cblr-3014	69	29	305	305	NUM
cblr-3014	69	30	(	(	PUNCT
cblr-3014	69	31	2004	2004	NUM
cblr-3014	69	32	)	)	PUNCT
cblr-3014	69	33	.	.	PUNCT
cblr-3014	70	1	[	[	X
cblr-3014	70	2	vol	vol	NOUN
cblr-3014	70	3	.	.	PUNCT
cblr-3014	70	4	2005	2005	NUM
cblr-3014	70	5	of	of	ADP
cblr-3014	70	6	the	the	DET
cblr-3014	70	7	events	event	NOUN
cblr-3014	70	8	,	,	PUNCT
cblr-3014	70	9	publicly	publicly	ADV
cblr-3014	70	10	available	available	ADJ
cblr-3014	70	11	financial	financial	ADJ
cblr-3014	70	12	data	datum	NOUN
cblr-3014	70	13	,	,	PUNCT
cblr-3014	70	14	depositions	deposition	NOUN
cblr-3014	70	15	of	of	ADP
cblr-3014	70	16	some	some	PRON
cblr-3014	70	17	of	of	ADP
cblr-3014	70	18	the	the	DET
cblr-3014	70	19	major	major	ADJ
cblr-3014	70	20	parmalat	parmalat	ADJ
cblr-3014	70	21	officials	official	NOUN
cblr-3014	70	22	,	,	PUNCT
cblr-3014	70	23	and	and	CCONJ
cblr-3014	70	24	some	some	PRON
cblr-3014	70	25	of	of	ADP
cblr-3014	70	26	the	the	DET
cblr-3014	70	27	complaints	complaint	NOUN
cblr-3014	70	28	filed	file	VERB
cblr-3014	70	29	in	in	ADP
cblr-3014	70	30	the	the	DET
cblr-3014	70	31	southern	southern	ADJ
cblr-3014	70	32	district	district	NOUN
cblr-3014	70	33	of	of	ADP
cblr-3014	70	34	new	new	PROPN
cblr-3014	70	35	york	york	PROPN
cblr-3014	70	36	against	against	ADP
cblr-3014	70	37	parmalat	parmalat	PROPN
cblr-3014	70	38	,	,	PUNCT
cblr-3014	70	39	its	its	PRON
cblr-3014	70	40	auditors	auditor	NOUN
cblr-3014	70	41	,	,	PUNCT
cblr-3014	70	42	and	and	CCONJ
cblr-3014	70	43	other	other	ADJ
cblr-3014	70	44	parties	party	NOUN
cblr-3014	70	45	who	who	PRON
cblr-3014	70	46	allegedly	allegedly	ADV
cblr-3014	70	47	participated	participate	VERB
cblr-3014	70	48	in	in	ADP
cblr-3014	70	49	the	the	DET
cblr-3014	70	50	transactions	transaction	NOUN
cblr-3014	70	51	under	under	ADP
cblr-3014	70	52	investigation	investigation	NOUN
cblr-3014	70	53	.	.	PUNCT
cblr-3014	71	1	this	this	DET
cblr-3014	71	2	note	note	NOUN
cblr-3014	71	3	also	also	ADV
cblr-3014	71	4	tries	try	VERB
cblr-3014	71	5	to	to	PART
cblr-3014	71	6	compare	compare	VERB
cblr-3014	71	7	the	the	DET
cblr-3014	71	8	events	event	NOUN
cblr-3014	71	9	that	that	PRON
cblr-3014	71	10	led	lead	VERB
cblr-3014	71	11	to	to	ADP
cblr-3014	71	12	the	the	DET
cblr-3014	71	13	parmalat	parmalat	PROPN
cblr-3014	71	14	fraud	fraud	NOUN
cblr-3014	71	15	with	with	ADP
cblr-3014	71	16	those	those	PRON
cblr-3014	71	17	that	that	PRON
cblr-3014	71	18	prompted	prompt	VERB
cblr-3014	71	19	the	the	DET
cblr-3014	71	20	enron	enron	PROPN
cblr-3014	71	21	scandal	scandal	NOUN
cblr-3014	71	22	.	.	PUNCT
cblr-3014	72	1	the	the	DET
cblr-3014	72	2	ultimate	ultimate	ADJ
cblr-3014	72	3	goal	goal	NOUN
cblr-3014	72	4	is	be	AUX
cblr-3014	72	5	to	to	PART
cblr-3014	72	6	understand	understand	VERB
cblr-3014	72	7	whether	whether	SCONJ
cblr-3014	72	8	frauds	fraud	NOUN
cblr-3014	72	9	that	that	PRON
cblr-3014	72	10	took	take	VERB
cblr-3014	72	11	place	place	NOUN
cblr-3014	72	12	under	under	ADP
cblr-3014	72	13	these	these	DET
cblr-3014	72	14	different	different	ADJ
cblr-3014	72	15	regulatory	regulatory	ADJ
cblr-3014	72	16	systems	system	NOUN
cblr-3014	72	17	may	may	AUX
cblr-3014	72	18	have	have	AUX
cblr-3014	72	19	been	be	AUX
cblr-3014	72	20	caused	cause	VERB
cblr-3014	72	21	by	by	ADP
cblr-3014	72	22	similar	similar	ADJ
cblr-3014	72	23	gatekeeper	gatekeeper	NOUN
cblr-3014	72	24	and	and	CCONJ
cblr-3014	72	25	corporate	corporate	ADJ
cblr-3014	72	26	governance	governance	NOUN
cblr-3014	72	27	failures	failure	NOUN
cblr-3014	72	28	.	.	PUNCT
cblr-3014	73	1	although	although	SCONJ
cblr-3014	73	2	this	this	DET
cblr-3014	73	3	note	note	NOUN
cblr-3014	73	4	does	do	AUX
cblr-3014	73	5	not	not	PART
cblr-3014	73	6	attempt	attempt	VERB
cblr-3014	73	7	to	to	PART
cblr-3014	73	8	propose	propose	VERB
cblr-3014	73	9	remedies	remedy	NOUN
cblr-3014	73	10	to	to	ADP
cblr-3014	73	11	these	these	DET
cblr-3014	73	12	problems	problem	NOUN
cblr-3014	73	13	,	,	PUNCT
cblr-3014	73	14	it	it	PRON
cblr-3014	73	15	does	do	AUX
cblr-3014	73	16	provide	provide	VERB
cblr-3014	73	17	a	a	DET
cblr-3014	73	18	starting	starting	NOUN
cblr-3014	73	19	point	point	NOUN
cblr-3014	73	20	for	for	ADP
cblr-3014	73	21	academic	academic	ADJ
cblr-3014	73	22	discussions	discussion	NOUN
cblr-3014	73	23	of	of	ADP
cblr-3014	73	24	potential	potential	ADJ
cblr-3014	73	25	normative	normative	ADJ
cblr-3014	73	26	remedies	remedy	NOUN
cblr-3014	73	27	.	.	PUNCT
cblr-3014	74	1	this	this	DET
cblr-3014	74	2	note	note	NOUN
cblr-3014	74	3	is	be	AUX
cblr-3014	74	4	divided	divide	VERB
cblr-3014	74	5	into	into	ADP
cblr-3014	74	6	five	five	NUM
cblr-3014	74	7	main	main	ADJ
cblr-3014	74	8	sections	section	NOUN
cblr-3014	74	9	.	.	PUNCT
cblr-3014	75	1	part	part	NOUN
cblr-3014	75	2	ii	ii	PROPN
cblr-3014	75	3	is	be	AUX
cblr-3014	75	4	a	a	DET
cblr-3014	75	5	summary	summary	NOUN
cblr-3014	75	6	presentation	presentation	NOUN
cblr-3014	75	7	of	of	ADP
cblr-3014	75	8	the	the	DET
cblr-3014	75	9	events	event	NOUN
cblr-3014	75	10	that	that	PRON
cblr-3014	75	11	led	lead	VERB
cblr-3014	75	12	to	to	ADP
cblr-3014	75	13	the	the	DET
cblr-3014	75	14	scandal	scandal	NOUN
cblr-3014	75	15	,	,	PUNCT
cblr-3014	75	16	from	from	ADP
cblr-3014	75	17	the	the	DET
cblr-3014	75	18	humble	humble	ADJ
cblr-3014	75	19	origins	origin	NOUN
cblr-3014	75	20	of	of	ADP
cblr-3014	75	21	parmalat	parmalat	NOUN
cblr-3014	75	22	to	to	ADP
cblr-3014	75	23	its	its	PRON
cblr-3014	75	24	notorious	notorious	ADJ
cblr-3014	75	25	downfall	downfall	NOUN
cblr-3014	75	26	.	.	PUNCT
cblr-3014	76	1	part	part	NOUN
cblr-3014	76	2	iii	iii	PRON
cblr-3014	76	3	provides	provide	VERB
cblr-3014	76	4	an	an	DET
cblr-3014	76	5	account	account	NOUN
cblr-3014	76	6	of	of	ADP
cblr-3014	76	7	the	the	DET
cblr-3014	76	8	means	mean	NOUN
cblr-3014	76	9	used	use	VERB
cblr-3014	76	10	to	to	PART
cblr-3014	76	11	perpetrate	perpetrate	VERB
cblr-3014	76	12	the	the	DET
cblr-3014	76	13	fraud	fraud	NOUN
cblr-3014	76	14	.	.	PUNCT
cblr-3014	77	1	part	part	NOUN
cblr-3014	77	2	iv	iv	NUM
cblr-3014	77	3	delves	delf	NOUN
cblr-3014	77	4	into	into	ADP
cblr-3014	77	5	the	the	DET
cblr-3014	77	6	reasons	reason	NOUN
cblr-3014	77	7	for	for	ADP
cblr-3014	77	8	the	the	DET
cblr-3014	77	9	scandal	scandal	NOUN
cblr-3014	77	10	and	and	CCONJ
cblr-3014	77	11	how	how	SCONJ
cblr-3014	77	12	corporate	corporate	ADJ
cblr-3014	77	13	controls	control	NOUN
cblr-3014	77	14	failed	fail	VERB
cblr-3014	77	15	in	in	ADP
cblr-3014	77	16	the	the	DET
cblr-3014	77	17	parmalat	parmalat	ADJ
cblr-3014	77	18	case	case	NOUN
cblr-3014	77	19	as	as	SCONJ
cblr-3014	77	20	compared	compare	VERB
cblr-3014	77	21	to	to	ADP
cblr-3014	77	22	the	the	DET
cblr-3014	77	23	enron	enron	PROPN
cblr-3014	77	24	case	case	NOUN
cblr-3014	77	25	.	.	PUNCT
cblr-3014	78	1	finally	finally	ADV
cblr-3014	78	2	,	,	PUNCT
cblr-3014	78	3	part	part	NOUN
cblr-3014	78	4	v	v	NOUN
cblr-3014	78	5	concludes	conclude	VERB
cblr-3014	78	6	the	the	DET
cblr-3014	78	7	paper	paper	NOUN
cblr-3014	78	8	with	with	ADP
cblr-3014	78	9	a	a	DET
cblr-3014	78	10	general	general	ADJ
cblr-3014	78	11	thematic	thematic	ADJ
cblr-3014	78	12	overview	overview	NOUN
cblr-3014	78	13	and	and	CCONJ
cblr-3014	78	14	an	an	DET
cblr-3014	78	15	attempt	attempt	NOUN
cblr-3014	78	16	to	to	PART
cblr-3014	78	17	answer	answer	VERB
cblr-3014	78	18	the	the	DET
cblr-3014	78	19	following	follow	VERB
cblr-3014	78	20	question	question	NOUN
cblr-3014	78	21	:	:	PUNCT
cblr-3014	78	22	how	how	SCONJ
cblr-3014	78	23	could	could	AUX
cblr-3014	78	24	such	such	DET
cblr-3014	78	25	a	a	DET
cblr-3014	78	26	big	big	ADJ
cblr-3014	78	27	scandal	scandal	NOUN
cblr-3014	78	28	have	have	AUX
cblr-3014	78	29	gone	go	VERB
cblr-3014	78	30	undetected	undetected	ADJ
cblr-3014	78	31	for	for	ADP
cblr-3014	78	32	so	so	ADV
cblr-3014	78	33	long	long	ADV
cblr-3014	78	34	when	when	SCONJ
cblr-3014	78	35	so	so	ADV
cblr-3014	78	36	many	many	ADJ
cblr-3014	78	37	professionals	professional	NOUN
cblr-3014	78	38	were	be	AUX
cblr-3014	78	39	,	,	PUNCT
cblr-3014	78	40	or	or	CCONJ
cblr-3014	78	41	should	should	AUX
cblr-3014	78	42	have	have	AUX
cblr-3014	78	43	been	be	AUX
cblr-3014	78	44	,	,	PUNCT
cblr-3014	78	45	aware	aware	ADJ
cblr-3014	78	46	of	of	ADP
cblr-3014	78	47	it	it	PRON
cblr-3014	78	48	?	?	PUNCT
cblr-3014	79	1	ii	ii	X
cblr-3014	79	2	.	.	PUNCT
cblr-3014	80	1	the	the	DET
cblr-3014	80	2	events	event	NOUN
cblr-3014	80	3	that	that	PRON
cblr-3014	80	4	led	lead	VERB
cblr-3014	80	5	to	to	ADP
cblr-3014	80	6	the	the	DET
cblr-3014	80	7	scandal	scandal	NOUN
cblr-3014	80	8	parmalat	parmalat	NOUN
cblr-3014	80	9	was	be	AUX
cblr-3014	80	10	founded	found	VERB
cblr-3014	80	11	in	in	ADP
cblr-3014	80	12	1961	1961	NUM
cblr-3014	80	13	in	in	ADP
cblr-3014	80	14	the	the	DET
cblr-3014	80	15	town	town	NOUN
cblr-3014	80	16	of	of	ADP
cblr-3014	80	17	collecchio	collecchio	PROPN
cblr-3014	80	18	,	,	PUNCT
cblr-3014	80	19	near	near	ADP
cblr-3014	80	20	parma	parma	PROPN
cblr-3014	80	21	,	,	PUNCT
cblr-3014	80	22	italy	italy	PROPN
cblr-3014	80	23	,	,	PUNCT
cblr-3014	80	24	a	a	DET
cblr-3014	80	25	town	town	NOUN
cblr-3014	80	26	renowned	renowne	VERB
cblr-3014	80	27	worldwide	worldwide	ADV
cblr-3014	80	28	for	for	ADP
cblr-3014	80	29	its	its	PRON
cblr-3014	80	30	ham	ham	NOUN
cblr-3014	80	31	and	and	CCONJ
cblr-3014	80	32	its	its	PRON
cblr-3014	80	33	"	"	PUNCT
cblr-3014	80	34	parmesan	parmesan	NOUN
cblr-3014	80	35	"	"	PUNCT
cblr-3014	80	36	cheese	cheese	NOUN
cblr-3014	80	37	.	.	PUNCT
cblr-3014	81	1	parmalat	parmalat	PROPN
cblr-3014	81	2	's	's	PART
cblr-3014	81	3	founder	founder	NOUN
cblr-3014	81	4	,	,	PUNCT
cblr-3014	81	5	calisto	calisto	PROPN
cblr-3014	81	6	tanzi	tanzi	PROPN
cblr-3014	81	7	,	,	PUNCT
cblr-3014	81	8	was	be	AUX
cblr-3014	81	9	the	the	DET
cblr-3014	81	10	son	son	NOUN
cblr-3014	81	11	of	of	ADP
cblr-3014	81	12	a	a	DET
cblr-3014	81	13	ham	ham	NOUN
cblr-3014	81	14	and	and	CCONJ
cblr-3014	81	15	tomato	tomato	NOUN
cblr-3014	81	16	paste	paste	NOUN
cblr-3014	81	17	merchant	merchant	NOUN
cblr-3014	81	18	and	and	CCONJ
cblr-3014	81	19	had	have	AUX
cblr-3014	81	20	grown	grow	VERB
cblr-3014	81	21	up	up	ADP
cblr-3014	81	22	in	in	ADP
cblr-3014	81	23	the	the	DET
cblr-3014	81	24	food	food	NOUN
cblr-3014	81	25	trade.14	trade.14	PROPN
cblr-3014	81	26	tanzi	tanzi	NOUN
cblr-3014	81	27	's	's	PART
cblr-3014	81	28	new	new	ADJ
cblr-3014	81	29	business	business	NOUN
cblr-3014	81	30	focused	focus	VERB
cblr-3014	81	31	on	on	ADP
cblr-3014	81	32	the	the	DET
cblr-3014	81	33	sale	sale	NOUN
cblr-3014	81	34	of	of	ADP
cblr-3014	81	35	milk	milk	NOUN
cblr-3014	81	36	.	.	PUNCT
cblr-3014	82	1	parmalat	parmalat	PROPN
cblr-3014	82	2	's	's	PART
cblr-3014	82	3	first	first	ADJ
cblr-3014	82	4	expansion	expansion	NOUN
cblr-3014	82	5	occurred	occur	VERB
cblr-3014	82	6	in	in	ADP
cblr-3014	82	7	the	the	DET
cblr-3014	82	8	mid-1960	mid-1960	NOUN
cblr-3014	82	9	's	's	PART
cblr-3014	82	10	,	,	PUNCT
cblr-3014	82	11	driven	drive	VERB
cblr-3014	82	12	by	by	ADP
cblr-3014	82	13	the	the	DET
cblr-3014	82	14	development	development	NOUN
cblr-3014	82	15	of	of	ADP
cblr-3014	82	16	a	a	DET
cblr-3014	82	17	new	new	ADJ
cblr-3014	82	18	swedish	swedish	ADJ
cblr-3014	82	19	pasteurization	pasteurization	NOUN
cblr-3014	82	20	technique	technique	NOUN
cblr-3014	82	21	known	know	VERB
cblr-3014	82	22	as	as	ADP
cblr-3014	82	23	"	"	PUNCT
cblr-3014	82	24	uht	uht	ADJ
cblr-3014	82	25	.	.	PUNCT
cblr-3014	82	26	"	"	PUNCT
cblr-3014	83	1	uht	uht	PROPN
cblr-3014	83	2	milk	milk	PROPN
cblr-3014	83	3	has	have	VERB
cblr-3014	83	4	a	a	DET
cblr-3014	83	5	shelf	shelf	NOUN
cblr-3014	83	6	life	life	NOUN
cblr-3014	83	7	of	of	ADP
cblr-3014	83	8	'	'	PUNCT
cblr-3014	83	9	4	4	NUM
cblr-3014	83	10	alessandra	alessandra	NOUN
cblr-3014	83	11	galloni	galloni	NOUN
cblr-3014	83	12	&	&	CCONJ
cblr-3014	83	13	yaroslav	yaroslav	PROPN
cblr-3014	83	14	trofimov	trofimov	PROPN
cblr-3014	83	15	,	,	PUNCT
cblr-3014	83	16	behind	behind	ADP
cblr-3014	83	17	parmalat	parmalat	PROPN
cblr-3014	83	18	chiefs	chief	NOUN
cblr-3014	83	19	rise	rise	VERB
cblr-3014	83	20	:	:	PUNCT
cblr-3014	83	21	ties	tie	NOUN
cblr-3014	83	22	to	to	ADP
cblr-3014	83	23	italian	italian	ADJ
cblr-3014	83	24	power	power	NOUN
cblr-3014	83	25	structure	structure	NOUN
cblr-3014	83	26	,	,	PUNCT
cblr-3014	83	27	wall	wall	PROPN
cblr-3014	83	28	st	st	PROPN
cblr-3014	83	29	.	.	PROPN
cblr-3014	83	30	j.	j.	PROPN
cblr-3014	83	31	,	,	PUNCT
cblr-3014	83	32	mar	mar	PROPN
cblr-3014	83	33	.	.	PROPN
cblr-3014	83	34	8	8	NUM
cblr-3014	83	35	,	,	PUNCT
cblr-3014	83	36	2004	2004	NUM
cblr-3014	83	37	,	,	PUNCT
cblr-3014	83	38	at	at	ADP
cblr-3014	83	39	al	al	PROPN
cblr-3014	83	40	.	.	PUNCT
cblr-3014	84	1	no	no	INTJ
cblr-3014	84	2	.	.	PUNCT
cblr-3014	85	1	3:765	3:765	PROPN
cblr-3014	85	2	is	be	AUX
cblr-3014	85	3	parmala	parmala	PROPN
cblr-3014	85	4	t	t	PROPN
cblr-3014	85	5	europe'"s	europe'"s	PROPN
cblr-3014	85	6	enron	enron	PROPN
cblr-3014	85	7	?	?	PUNCT
cblr-3014	86	1	columbia	columbia	PROPN
cblr-3014	86	2	business	business	PROPN
cblr-3014	86	3	la	la	PROPN
cblr-3014	86	4	w	w	PROPN
cblr-3014	86	5	review	review	NOUN
cblr-3014	86	6	several	several	ADJ
cblr-3014	86	7	months	month	NOUN
cblr-3014	86	8	even	even	ADV
cblr-3014	86	9	without	without	ADP
cblr-3014	86	10	refrigeration	refrigeration	NOUN
cblr-3014	86	11	and	and	CCONJ
cblr-3014	86	12	thus	thus	ADV
cblr-3014	86	13	can	can	AUX
cblr-3014	86	14	be	be	AUX
cblr-3014	86	15	exported	export	VERB
cblr-3014	86	16	cheaply	cheaply	ADV
cblr-3014	86	17	and	and	CCONJ
cblr-3014	86	18	easily	easily	ADV
cblr-3014	86	19	to	to	ADP
cblr-3014	86	20	distant	distant	ADJ
cblr-3014	86	21	destinations	destination	NOUN
cblr-3014	86	22	.	.	PUNCT
cblr-3014	87	1	5	5	NUM
cblr-3014	87	2	under	under	ADP
cblr-3014	87	3	tanzi	tanzi	NOUN
cblr-3014	87	4	's	's	PART
cblr-3014	87	5	leadership	leadership	NOUN
cblr-3014	87	6	and	and	CCONJ
cblr-3014	87	7	thanks	thank	NOUN
cblr-3014	87	8	to	to	ADP
cblr-3014	87	9	the	the	DET
cblr-3014	87	10	success	success	NOUN
cblr-3014	87	11	of	of	ADP
cblr-3014	87	12	uht	uht	PROPN
cblr-3014	87	13	milk	milk	PROPN
cblr-3014	87	14	,	,	PUNCT
cblr-3014	87	15	parmalat	parmalat	PROPN
cblr-3014	87	16	successfully	successfully	ADV
cblr-3014	87	17	competed	compete	VERB
cblr-3014	87	18	for	for	ADP
cblr-3014	87	19	market	market	NOUN
cblr-3014	87	20	share	share	NOUN
cblr-3014	87	21	with	with	ADP
cblr-3014	87	22	other	other	ADJ
cblr-3014	87	23	italian	italian	ADJ
cblr-3014	87	24	milk	milk	NOUN
cblr-3014	87	25	producers	producer	NOUN
cblr-3014	87	26	.	.	PUNCT
cblr-3014	88	1	in	in	ADP
cblr-3014	88	2	its	its	PRON
cblr-3014	88	3	first	first	ADJ
cblr-3014	88	4	ten	ten	NUM
cblr-3014	88	5	years	year	NOUN
cblr-3014	88	6	,	,	PUNCT
cblr-3014	88	7	parmalat	parmalat	PROPN
cblr-3014	88	8	's	's	PART
cblr-3014	88	9	gross	gross	ADJ
cblr-3014	88	10	earnings	earning	NOUN
cblr-3014	88	11	grew	grow	VERB
cblr-3014	88	12	by	by	ADP
cblr-3014	88	13	50	50	NUM
cblr-3014	88	14	%	%	NOUN
cblr-3014	88	15	annually	annually	ADV
cblr-3014	88	16	.	.	PUNCT
cblr-3014	89	1	6	6	NUM
cblr-3014	89	2	in	in	ADP
cblr-3014	89	3	1974	1974	NUM
cblr-3014	89	4	,	,	PUNCT
cblr-3014	89	5	the	the	DET
cblr-3014	89	6	company	company	NOUN
cblr-3014	89	7	launched	launch	VERB
cblr-3014	89	8	a	a	DET
cblr-3014	89	9	joint	joint	ADJ
cblr-3014	89	10	venture	venture	NOUN
cblr-3014	89	11	for	for	ADP
cblr-3014	89	12	the	the	DET
cblr-3014	89	13	production	production	NOUN
cblr-3014	89	14	of	of	ADP
cblr-3014	89	15	yogurt	yogurt	PROPN
cblr-3014	89	16	in	in	ADP
cblr-3014	89	17	south	south	PROPN
cblr-3014	89	18	america	america	PROPN
cblr-3014	89	19	,	,	PUNCT
cblr-3014	89	20	which	which	PRON
cblr-3014	89	21	marked	mark	VERB
cblr-3014	89	22	the	the	DET
cblr-3014	89	23	first	first	ADJ
cblr-3014	89	24	in	in	ADP
cblr-3014	89	25	a	a	DET
cblr-3014	89	26	long	long	ADJ
cblr-3014	89	27	series	series	NOUN
cblr-3014	89	28	of	of	ADP
cblr-3014	89	29	parmalat	parmalat	PROPN
cblr-3014	89	30	's	's	PART
cblr-3014	89	31	industrial	industrial	ADJ
cblr-3014	89	32	ventures	venture	NOUN
cblr-3014	89	33	in	in	ADP
cblr-3014	89	34	south	south	PROPN
cblr-3014	89	35	america.17	america.17	NOUN
cblr-3014	89	36	by	by	ADP
cblr-3014	89	37	the	the	DET
cblr-3014	89	38	mid	mid	ADJ
cblr-3014	89	39	1970s	1970	NOUN
cblr-3014	89	40	,	,	PUNCT
cblr-3014	89	41	parmalat	parmalat	NOUN
cblr-3014	89	42	had	have	AUX
cblr-3014	89	43	also	also	ADV
cblr-3014	89	44	initiated	initiate	VERB
cblr-3014	89	45	an	an	DET
cblr-3014	89	46	aggressive	aggressive	ADJ
cblr-3014	89	47	marketing	marketing	NOUN
cblr-3014	89	48	campaign	campaign	NOUN
cblr-3014	89	49	that	that	PRON
cblr-3014	89	50	would	would	AUX
cblr-3014	89	51	continue	continue	VERB
cblr-3014	89	52	throughout	throughout	ADP
cblr-3014	89	53	the	the	DET
cblr-3014	89	54	1990s	1990s	NUM
cblr-3014	89	55	.	.	PUNCT
cblr-3014	90	1	in	in	ADP
cblr-3014	90	2	addition	addition	NOUN
cblr-3014	90	3	to	to	ADP
cblr-3014	90	4	more	more	ADV
cblr-3014	90	5	traditional	traditional	ADJ
cblr-3014	90	6	forms	form	NOUN
cblr-3014	90	7	of	of	ADP
cblr-3014	90	8	advertising	advertising	NOUN
cblr-3014	90	9	,	,	PUNCT
cblr-3014	90	10	tanzi	tanzi	PROPN
cblr-3014	90	11	had	have	AUX
cblr-3014	90	12	been	be	AUX
cblr-3014	90	13	one	one	NUM
cblr-3014	90	14	of	of	ADP
cblr-3014	90	15	the	the	DET
cblr-3014	90	16	first	first	ADJ
cblr-3014	90	17	entrepreneurs	entrepreneur	NOUN
cblr-3014	90	18	to	to	PART
cblr-3014	90	19	exploit	exploit	VERB
cblr-3014	90	20	sporting	sporting	NOUN
cblr-3014	90	21	events	event	NOUN
cblr-3014	90	22	for	for	ADP
cblr-3014	90	23	marketing	marketing	NOUN
cblr-3014	90	24	ends	end	VERB
cblr-3014	90	25	:	:	PUNCT
cblr-3014	90	26	the	the	DET
cblr-3014	90	27	parmalat	parmalat	PROPN
cblr-3014	90	28	logo	logo	NOUN
cblr-3014	90	29	appeared	appear	VERB
cblr-3014	90	30	at	at	ADP
cblr-3014	90	31	ski	ski	ADJ
cblr-3014	90	32	events	event	NOUN
cblr-3014	90	33	,	,	PUNCT
cblr-3014	90	34	baseball	baseball	NOUN
cblr-3014	90	35	games	game	NOUN
cblr-3014	90	36	,	,	PUNCT
cblr-3014	90	37	formula	formula	VERB
cblr-3014	90	38	one	one	NUM
cblr-3014	90	39	races	race	NOUN
cblr-3014	90	40	,	,	PUNCT
cblr-3014	90	41	and	and	CCONJ
cblr-3014	90	42	soccer	soccer	NOUN
cblr-3014	90	43	matches	match	NOUN
cblr-3014	90	44	.	.	PUNCT
cblr-3014	91	1	8	8	NUM
cblr-3014	91	2	in	in	ADP
cblr-3014	91	3	1990	1990	NUM
cblr-3014	91	4	,	,	PUNCT
cblr-3014	91	5	tanzi	tanzi	NOUN
cblr-3014	91	6	even	even	ADV
cblr-3014	91	7	realized	realize	VERB
cblr-3014	91	8	the	the	DET
cblr-3014	91	9	dream	dream	NOUN
cblr-3014	91	10	of	of	ADP
cblr-3014	91	11	every	every	DET
cblr-3014	91	12	italian	italian	ADJ
cblr-3014	91	13	businessman	businessman	NOUN
cblr-3014	91	14	-	-	PUNCT
cblr-3014	91	15	he	he	PRON
cblr-3014	91	16	purchased	purchase	VERB
cblr-3014	91	17	his	his	PRON
cblr-3014	91	18	own	own	ADJ
cblr-3014	91	19	soccer	soccer	NOUN
cblr-3014	91	20	team	team	NOUN
cblr-3014	91	21	,	,	PUNCT
cblr-3014	91	22	parma	parma	PROPN
cblr-3014	91	23	a.c	a.c	PROPN
cblr-3014	91	24	.	.	PROPN
cblr-3014	91	25	,	,	PUNCT
cblr-3014	91	26	which	which	PRON
cblr-3014	91	27	competed	compete	VERB
cblr-3014	91	28	in	in	ADP
cblr-3014	91	29	the	the	DET
cblr-3014	91	30	first	first	ADJ
cblr-3014	91	31	division	division	NOUN
cblr-3014	91	32	of	of	ADP
cblr-3014	91	33	the	the	DET
cblr-3014	91	34	italian	italian	ADJ
cblr-3014	91	35	soccer	soccer	NOUN
cblr-3014	91	36	league	league	NOUN
cblr-3014	91	37	(	(	PUNCT
cblr-3014	91	38	parma	parma	PROPN
cblr-3014	91	39	a.c	a.c	PROPN
cblr-3014	91	40	.	.	PROPN
cblr-3014	91	41	would	would	AUX
cblr-3014	91	42	subsequently	subsequently	ADV
cblr-3014	91	43	prove	prove	VERB
cblr-3014	91	44	to	to	PART
cblr-3014	91	45	be	be	AUX
cblr-3014	91	46	another	another	DET
cblr-3014	91	47	drain	drain	NOUN
cblr-3014	91	48	on	on	ADP
cblr-3014	91	49	parmalat	parmalat	PROPN
cblr-3014	91	50	's	's	PART
cblr-3014	91	51	resources	resource	NOUN
cblr-3014	91	52	)	)	PUNCT
cblr-3014	91	53	.	.	PUNCT
cblr-3014	92	1	19	19	NUM
cblr-3014	92	2	by	by	ADP
cblr-3014	92	3	1988	1988	NUM
cblr-3014	92	4	,	,	PUNCT
cblr-3014	92	5	parmalat	parmalat	PROPN
cblr-3014	92	6	was	be	AUX
cblr-3014	92	7	still	still	ADV
cblr-3014	92	8	closely	closely	ADV
cblr-3014	92	9	-	-	PUNCT
cblr-3014	92	10	held	hold	VERB
cblr-3014	92	11	by	by	ADP
cblr-3014	92	12	the	the	DET
cblr-3014	92	13	tanzi	tanzi	PROPN
cblr-3014	92	14	family	family	NOUN
cblr-3014	92	15	,	,	PUNCT
cblr-3014	92	16	and	and	CCONJ
cblr-3014	92	17	fausto	fausto	PROPN
cblr-3014	92	18	tonna	tonna	NOUN
cblr-3014	92	19	had	have	AUX
cblr-3014	92	20	been	be	AUX
cblr-3014	92	21	named	name	VERB
cblr-3014	92	22	the	the	DET
cblr-3014	92	23	new	new	ADJ
cblr-3014	92	24	cfo	cfo	NOUN
cblr-3014	92	25	(	(	PUNCT
cblr-3014	92	26	tonna	tonna	NOUN
cblr-3014	92	27	,	,	PUNCT
cblr-3014	92	28	along	along	ADP
cblr-3014	92	29	with	with	ADP
cblr-3014	92	30	tanzi	tanzi	NOUN
cblr-3014	92	31	,	,	PUNCT
cblr-3014	92	32	has	have	AUX
cblr-3014	92	33	confessed	confess	VERB
cblr-3014	92	34	to	to	ADP
cblr-3014	92	35	being	be	AUX
cblr-3014	92	36	a	a	DET
cblr-3014	92	37	major	major	ADJ
cblr-3014	92	38	player	player	NOUN
cblr-3014	92	39	in	in	ADP
cblr-3014	92	40	the	the	DET
cblr-3014	92	41	fraud	fraud	NOUN
cblr-3014	92	42	)	)	PUNCT
cblr-3014	92	43	.	.	PUNCT
cblr-3014	93	1	under	under	ADP
cblr-3014	93	2	tanzi	tanzi	PROPN
cblr-3014	93	3	's	's	PART
cblr-3014	93	4	and	and	CCONJ
cblr-3014	93	5	tonna	tonna	NOUN
cblr-3014	93	6	's	's	PART
cblr-3014	93	7	leadership	leadership	NOUN
cblr-3014	93	8	,	,	PUNCT
cblr-3014	93	9	parmalat	parmalat	PROPN
cblr-3014	93	10	substantially	substantially	ADV
cblr-3014	93	11	expanded	expand	VERB
cblr-3014	93	12	its	its	PRON
cblr-3014	93	13	operations	operation	NOUN
cblr-3014	93	14	,	,	PUNCT
cblr-3014	93	15	yet	yet	CCONJ
cblr-3014	93	16	it	it	PRON
cblr-3014	93	17	was	be	AUX
cblr-3014	93	18	not	not	PART
cblr-3014	93	19	in	in	ADP
cblr-3014	93	20	good	good	ADJ
cblr-3014	93	21	financial	financial	ADJ
cblr-3014	93	22	health	health	NOUN
cblr-3014	93	23	.	.	PUNCT
cblr-3014	94	1	although	although	SCONJ
cblr-3014	94	2	parmalat	parmalat	PROPN
cblr-3014	94	3	had	have	AUX
cblr-3014	94	4	been	be	AUX
cblr-3014	94	5	able	able	ADJ
cblr-3014	94	6	to	to	PART
cblr-3014	94	7	make	make	VERB
cblr-3014	94	8	a	a	DET
cblr-3014	94	9	name	name	NOUN
cblr-3014	94	10	for	for	ADP
cblr-3014	94	11	itself	itself	PRON
cblr-3014	94	12	by	by	ADP
cblr-3014	94	13	producing	produce	VERB
cblr-3014	94	14	and	and	CCONJ
cblr-3014	94	15	exporting	export	VERB
cblr-3014	94	16	1	1	NUM
cblr-3014	94	17	see	see	VERB
cblr-3014	95	1	i	i	PROPN
cblr-3014	95	2	d.	d.	PROPN
cblr-3014	95	3	16	16	NUM
cblr-3014	96	1	gabriele	gabriele	PROPN
cblr-3014	96	2	capolino	capolino	PROPN
cblr-3014	96	3	et	et	PROPN
cblr-3014	96	4	al	al	PROPN
cblr-3014	96	5	.	.	PROPN
cblr-3014	96	6	,	,	PUNCT
cblr-3014	96	7	parmalat	parmalat	NOUN
cblr-3014	96	8	:	:	PUNCT
cblr-3014	96	9	la	la	PROPN
cblr-3014	96	10	grande	grande	PROPN
cblr-3014	96	11	truffa	truffa	PROPN
cblr-3014	96	12	29	29	NUM
cblr-3014	96	13	(	(	PUNCT
cblr-3014	96	14	milano	milano	PROPN
cblr-3014	96	15	finanza	finanza	NOUN
cblr-3014	96	16	2004	2004	NUM
cblr-3014	96	17	)	)	PUNCT
cblr-3014	96	18	.	.	PUNCT
cblr-3014	97	1	this	this	DET
cblr-3014	97	2	book	book	NOUN
cblr-3014	97	3	,	,	PUNCT
cblr-3014	97	4	which	which	PRON
cblr-3014	97	5	provided	provide	VERB
cblr-3014	97	6	a	a	DET
cblr-3014	97	7	substantial	substantial	ADJ
cblr-3014	97	8	amount	amount	NOUN
cblr-3014	97	9	of	of	ADP
cblr-3014	97	10	the	the	DET
cblr-3014	97	11	background	background	NOUN
cblr-3014	97	12	information	information	NOUN
cblr-3014	97	13	contained	contain	VERB
cblr-3014	97	14	in	in	ADP
cblr-3014	97	15	this	this	DET
cblr-3014	97	16	note	note	NOUN
cblr-3014	97	17	,	,	PUNCT
cblr-3014	97	18	is	be	AUX
cblr-3014	97	19	an	an	DET
cblr-3014	97	20	extremely	extremely	ADV
cblr-3014	97	21	comprehensive	comprehensive	ADJ
cblr-3014	97	22	journalistic	journalistic	ADJ
cblr-3014	97	23	account	account	NOUN
cblr-3014	97	24	of	of	ADP
cblr-3014	97	25	the	the	DET
cblr-3014	97	26	events	event	NOUN
cblr-3014	97	27	that	that	PRON
cblr-3014	97	28	led	lead	VERB
cblr-3014	97	29	to	to	ADP
cblr-3014	97	30	the	the	DET
cblr-3014	97	31	parmalat	parmalat	ADJ
cblr-3014	97	32	scandal	scandal	NOUN
cblr-3014	97	33	.	.	PUNCT
cblr-3014	98	1	it	it	PRON
cblr-3014	98	2	was	be	AUX
cblr-3014	98	3	published	publish	VERB
cblr-3014	98	4	by	by	ADP
cblr-3014	98	5	one	one	NUM
cblr-3014	98	6	of	of	ADP
cblr-3014	98	7	the	the	DET
cblr-3014	98	8	most	most	ADV
cblr-3014	98	9	reputable	reputable	ADJ
cblr-3014	98	10	italian	italian	ADJ
cblr-3014	98	11	financial	financial	ADJ
cblr-3014	98	12	newspapers	newspaper	NOUN
cblr-3014	98	13	a	a	DET
cblr-3014	98	14	few	few	ADJ
cblr-3014	98	15	months	month	NOUN
cblr-3014	98	16	after	after	SCONJ
cblr-3014	98	17	the	the	DET
cblr-3014	98	18	fraud	fraud	NOUN
cblr-3014	98	19	was	be	AUX
cblr-3014	98	20	discovered	discover	VERB
cblr-3014	98	21	.	.	PUNCT
cblr-3014	99	1	17	17	NUM
cblr-3014	100	1	i	i	PRON
cblr-3014	100	2	d.	d.	NOUN
cblr-3014	100	3	1	1	NUM
cblr-3014	100	4	"	"	PUNCT
cblr-3014	100	5	galloni	galloni	PROPN
cblr-3014	100	6	&	&	CCONJ
cblr-3014	100	7	trofimov	trofimov	ADJ
cblr-3014	100	8	,	,	PUNCT
cblr-3014	100	9	supra	supra	PROPN
cblr-3014	100	10	note	note	PROPN
cblr-3014	100	11	14	14	NUM
cblr-3014	100	12	,	,	PUNCT
cblr-3014	100	13	at	at	ADP
cblr-3014	100	14	al	al	PROPN
cblr-3014	100	15	;	;	PUNCT
cblr-3014	100	16	see	see	AUX
cblr-3014	100	17	also	also	ADV
cblr-3014	100	18	capolino	capolino	VERB
cblr-3014	100	19	et	et	PROPN
cblr-3014	100	20	al	al	PROPN
cblr-3014	100	21	.	.	PROPN
cblr-3014	100	22	,	,	PUNCT
cblr-3014	100	23	supra	supra	PROPN
cblr-3014	100	24	note	note	PROPN
cblr-3014	100	25	16	16	NUM
cblr-3014	100	26	,	,	PUNCT
cblr-3014	100	27	at	at	ADP
cblr-3014	100	28	74	74	NUM
cblr-3014	100	29	.	.	PUNCT
cblr-3014	101	1	19	19	NUM
cblr-3014	101	2	capolino	capolino	NOUN
cblr-3014	101	3	et	et	PROPN
cblr-3014	101	4	al	al	PROPN
cblr-3014	101	5	.	.	PROPN
cblr-3014	101	6	,	,	PUNCT
cblr-3014	101	7	supra	supra	PROPN
cblr-3014	101	8	note	note	PROPN
cblr-3014	101	9	16	16	NUM
cblr-3014	101	10	,	,	PUNCT
cblr-3014	101	11	at	at	ADP
cblr-3014	101	12	80	80	NUM
cblr-3014	101	13	,	,	PUNCT
cblr-3014	101	14	86	86	NUM
cblr-3014	101	15	.	.	PUNCT
cblr-3014	102	1	[	[	X
cblr-3014	102	2	vol	vol	NOUN
cblr-3014	102	3	.	.	PUNCT
cblr-3014	102	4	2005	2005	NUM
cblr-3014	102	5	milk	milk	NOUN
cblr-3014	102	6	,	,	PUNCT
cblr-3014	102	7	it	it	PRON
cblr-3014	102	8	had	have	AUX
cblr-3014	102	9	made	make	VERB
cblr-3014	102	10	the	the	DET
cblr-3014	102	11	mistake	mistake	NOUN
cblr-3014	102	12	of	of	ADP
cblr-3014	102	13	entering	enter	VERB
cblr-3014	102	14	too	too	ADV
cblr-3014	102	15	many	many	ADJ
cblr-3014	102	16	new	new	ADJ
cblr-3014	102	17	markets	market	NOUN
cblr-3014	102	18	,	,	PUNCT
cblr-3014	102	19	all	all	PRON
cblr-3014	102	20	of	of	ADP
cblr-3014	102	21	which	which	PRON
cblr-3014	102	22	were	be	AUX
cblr-3014	102	23	extremely	extremely	ADV
cblr-3014	102	24	competitive	competitive	ADJ
cblr-3014	102	25	and	and	CCONJ
cblr-3014	102	26	thus	thus	ADV
cblr-3014	102	27	offered	offer	VERB
cblr-3014	102	28	low	low	ADJ
cblr-3014	102	29	profit	profit	NOUN
cblr-3014	102	30	margins	margin	NOUN
cblr-3014	102	31	.	.	PUNCT
cblr-3014	103	1	these	these	DET
cblr-3014	103	2	lower	low	ADJ
cblr-3014	103	3	margins	margin	NOUN
cblr-3014	103	4	,	,	PUNCT
cblr-3014	103	5	combined	combine	VERB
cblr-3014	103	6	with	with	ADP
cblr-3014	103	7	the	the	DET
cblr-3014	103	8	considerable	considerable	ADJ
cblr-3014	103	9	spending	spending	NOUN
cblr-3014	103	10	required	require	VERB
cblr-3014	103	11	to	to	PART
cblr-3014	103	12	develop	develop	VERB
cblr-3014	103	13	and	and	CCONJ
cblr-3014	103	14	advertise	advertise	VERB
cblr-3014	103	15	these	these	DET
cblr-3014	103	16	new	new	ADJ
cblr-3014	103	17	products	product	NOUN
cblr-3014	103	18	,	,	PUNCT
cblr-3014	103	19	decreased	decrease	VERB
cblr-3014	103	20	the	the	DET
cblr-3014	103	21	company	company	NOUN
cblr-3014	103	22	's	's	PART
cblr-3014	103	23	profitability	profitability	NOUN
cblr-3014	103	24	.	.	PUNCT
cblr-3014	103	25	"	"	PUNCT
cblr-3014	104	1	in	in	ADP
cblr-3014	104	2	the	the	DET
cblr-3014	104	3	meantime	meantime	NOUN
cblr-3014	104	4	,	,	PUNCT
cblr-3014	104	5	even	even	ADV
cblr-3014	104	6	the	the	DET
cblr-3014	104	7	profit	profit	NOUN
cblr-3014	104	8	margins	margin	NOUN
cblr-3014	104	9	on	on	ADP
cblr-3014	104	10	sales	sale	NOUN
cblr-3014	104	11	of	of	ADP
cblr-3014	104	12	milk	milk	NOUN
cblr-3014	104	13	decreased	decrease	VERB
cblr-3014	104	14	,	,	PUNCT
cblr-3014	104	15	while	while	SCONJ
cblr-3014	104	16	parmalat	parmalat	PROPN
cblr-3014	104	17	's	's	PART
cblr-3014	104	18	debt	debt	NOUN
cblr-3014	104	19	increased.21	increased.21	NOUN
cblr-3014	104	20	given	give	VERB
cblr-3014	104	21	parmalat	parmalat	NOUN
cblr-3014	104	22	's	's	PART
cblr-3014	104	23	financial	financial	ADJ
cblr-3014	104	24	weakness	weakness	NOUN
cblr-3014	104	25	,	,	PUNCT
cblr-3014	104	26	when	when	SCONJ
cblr-3014	104	27	,	,	PUNCT
cblr-3014	104	28	in	in	ADP
cblr-3014	104	29	1988	1988	NUM
cblr-3014	104	30	,	,	PUNCT
cblr-3014	104	31	u.s.based	u.s.based	ADJ
cblr-3014	104	32	kraft	kraft	NOUN
cblr-3014	104	33	foods	food	NOUN
cblr-3014	104	34	approached	approach	VERB
cblr-3014	104	35	tanzi	tanzi	NOUN
cblr-3014	104	36	to	to	PART
cblr-3014	104	37	discuss	discuss	VERB
cblr-3014	104	38	a	a	DET
cblr-3014	104	39	possible	possible	ADJ
cblr-3014	104	40	acquisition	acquisition	NOUN
cblr-3014	104	41	,	,	PUNCT
cblr-3014	104	42	it	it	PRON
cblr-3014	104	43	seemed	seem	VERB
cblr-3014	104	44	as	as	SCONJ
cblr-3014	104	45	though	though	SCONJ
cblr-3014	104	46	tanzi	tanzi	PROPN
cblr-3014	104	47	was	be	AUX
cblr-3014	104	48	destined	destine	VERB
cblr-3014	104	49	to	to	PART
cblr-3014	104	50	sell	sell	VERB
cblr-3014	104	51	the	the	DET
cblr-3014	104	52	company.22	company.22	NOUN
cblr-3014	104	53	nevertheless	nevertheless	ADV
cblr-3014	104	54	,	,	PUNCT
cblr-3014	104	55	tanzi	tanzi	PROPN
cblr-3014	104	56	refused	refuse	VERB
cblr-3014	104	57	to	to	PART
cblr-3014	104	58	sell	sell	VERB
cblr-3014	104	59	,	,	PUNCT
cblr-3014	104	60	claiming	claim	VERB
cblr-3014	104	61	that	that	SCONJ
cblr-3014	104	62	he	he	PRON
cblr-3014	104	63	desired	desire	VERB
cblr-3014	104	64	to	to	PART
cblr-3014	104	65	keep	keep	VERB
cblr-3014	104	66	his	his	PRON
cblr-3014	104	67	company	company	NOUN
cblr-3014	104	68	"	"	PUNCT
cblr-3014	104	69	wholly	wholly	ADV
cblr-3014	104	70	italian	italian	ADJ
cblr-3014	104	71	.	.	PUNCT
cblr-3014	104	72	"	"	PUNCT
cblr-3014	104	73	"	"	PUNCT
cblr-3014	104	74	to	to	PART
cblr-3014	104	75	ensure	ensure	VERB
cblr-3014	104	76	parmalat	parmalat	PROPN
cblr-3014	104	77	's	's	PART
cblr-3014	104	78	continued	continued	ADJ
cblr-3014	104	79	survival	survival	NOUN
cblr-3014	104	80	,	,	PUNCT
cblr-3014	104	81	tanzi	tanzi	PROPN
cblr-3014	104	82	needed	need	VERB
cblr-3014	104	83	a	a	DET
cblr-3014	104	84	substantial	substantial	ADJ
cblr-3014	104	85	infusion	infusion	NOUN
cblr-3014	104	86	of	of	ADP
cblr-3014	104	87	capital	capital	NOUN
cblr-3014	104	88	to	to	PART
cblr-3014	104	89	pay	pay	VERB
cblr-3014	104	90	back	back	ADP
cblr-3014	104	91	the	the	DET
cblr-3014	104	92	company	company	NOUN
cblr-3014	104	93	's	's	PART
cblr-3014	104	94	short	short	ADJ
cblr-3014	104	95	-	-	PUNCT
cblr-3014	104	96	term	term	NOUN
cblr-3014	104	97	debts	debt	NOUN
cblr-3014	104	98	.	.	PUNCT
cblr-3014	105	1	tanzi	tanzi	PROPN
cblr-3014	105	2	therefore	therefore	ADV
cblr-3014	105	3	resorted	resort	VERB
cblr-3014	105	4	to	to	ADP
cblr-3014	105	5	the	the	DET
cblr-3014	105	6	public	public	ADJ
cblr-3014	105	7	markets	market	NOUN
cblr-3014	105	8	and	and	CCONJ
cblr-3014	105	9	conducted	conduct	VERB
cblr-3014	105	10	a	a	DET
cblr-3014	105	11	reverse	reverse	ADJ
cblr-3014	105	12	merger	merger	NOUN
cblr-3014	105	13	.	.	PUNCT
cblr-3014	106	1	in	in	ADP
cblr-3014	106	2	september	september	PROPN
cblr-3014	106	3	1989	1989	NUM
cblr-3014	106	4	,	,	PUNCT
cblr-3014	106	5	tanzi	tanzi	PROPN
cblr-3014	106	6	bought	buy	VERB
cblr-3014	106	7	51	51	NUM
cblr-3014	106	8	%	%	NOUN
cblr-3014	106	9	of	of	ADP
cblr-3014	106	10	finanziariacentronord	finanziariacentronord	NOUN
cblr-3014	106	11	(	(	PUNCT
cblr-3014	106	12	"	"	PUNCT
cblr-3014	106	13	fcn	fcn	NOUN
cblr-3014	106	14	"	"	PUNCT
cblr-3014	106	15	)	)	PUNCT
cblr-3014	106	16	,	,	PUNCT
cblr-3014	106	17	whose	whose	DET
cblr-3014	106	18	stock	stock	NOUN
cblr-3014	106	19	was	be	AUX
cblr-3014	106	20	publicly	publicly	ADV
cblr-3014	106	21	traded	trade	VERB
cblr-3014	106	22	on	on	ADP
cblr-3014	106	23	the	the	DET
cblr-3014	106	24	milan	milan	PROPN
cblr-3014	106	25	stock	stock	PROPN
cblr-3014	106	26	exchange	exchange	PROPN
cblr-3014	106	27	.	.	PUNCT
cblr-3014	107	1	fcn	fcn	PROPN
cblr-3014	107	2	then	then	ADV
cblr-3014	107	3	bought	buy	VERB
cblr-3014	107	4	55.4	55.4	NUM
cblr-3014	107	5	%	%	NOUN
cblr-3014	107	6	of	of	ADP
cblr-3014	107	7	parmalat	parmalat	NOUN
cblr-3014	107	8	from	from	ADP
cblr-3014	107	9	tanzi	tanzi	PROPN
cblr-3014	107	10	,	,	PUNCT
cblr-3014	107	11	after	after	ADP
cblr-3014	107	12	which	which	PRON
cblr-3014	107	13	fcn	fcn	NOUN
cblr-3014	107	14	increased	increase	VERB
cblr-3014	107	15	its	its	PRON
cblr-3014	107	16	equity	equity	NOUN
cblr-3014	107	17	capital	capital	NOUN
cblr-3014	107	18	through	through	ADP
cblr-3014	107	19	a	a	DET
cblr-3014	107	20	private	private	ADJ
cblr-3014	107	21	placement	placement	NOUN
cblr-3014	107	22	.	.	PUNCT
cblr-3014	108	1	the	the	DET
cblr-3014	108	2	financing	financing	NOUN
cblr-3014	108	3	obtained	obtain	VERB
cblr-3014	108	4	via	via	ADP
cblr-3014	108	5	the	the	DET
cblr-3014	108	6	private	private	ADJ
cblr-3014	108	7	placement	placement	NOUN
cblr-3014	108	8	was	be	AUX
cblr-3014	108	9	used	use	VERB
cblr-3014	108	10	to	to	PART
cblr-3014	108	11	pay	pay	VERB
cblr-3014	108	12	for	for	ADP
cblr-3014	108	13	the	the	DET
cblr-3014	108	14	acquisition	acquisition	NOUN
cblr-3014	108	15	of	of	ADP
cblr-3014	108	16	parmalat	parmalat	NOUN
cblr-3014	108	17	.	.	PUNCT
cblr-3014	109	1	4	4	NUM
cblr-3014	109	2	by	by	ADP
cblr-3014	109	3	october	october	PROPN
cblr-3014	109	4	1990	1990	NUM
cblr-3014	109	5	,	,	PUNCT
cblr-3014	109	6	fcn	fcn	PROPN
cblr-3014	109	7	was	be	AUX
cblr-3014	109	8	renamed	rename	VERB
cblr-3014	109	9	parmalat	parmalat	ADJ
cblr-3014	109	10	finanziaria	finanziaria	PROPN
cblr-3014	109	11	and	and	CCONJ
cblr-3014	109	12	controlled	control	VERB
cblr-3014	109	13	70	70	NUM
cblr-3014	109	14	%	%	NOUN
cblr-3014	109	15	of	of	ADP
cblr-3014	109	16	the	the	DET
cblr-3014	109	17	original	original	ADJ
cblr-3014	109	18	parmalat	parmalat	NOUN
cblr-3014	109	19	(	(	PUNCT
cblr-3014	109	20	parmalat	parmalat	PROPN
cblr-3014	109	21	s.p.a	s.p.a	PROPN
cblr-3014	109	22	.	.	PUNCT
cblr-3014	109	23	)	)	PUNCT
cblr-3014	109	24	.	.	PUNCT
cblr-3014	110	1	this	this	DET
cblr-3014	110	2	operation	operation	NOUN
cblr-3014	110	3	represented	represent	VERB
cblr-3014	110	4	a	a	DET
cblr-3014	110	5	treble	treble	ADJ
cblr-3014	110	6	success	success	NOUN
cblr-3014	110	7	for	for	ADP
cblr-3014	110	8	tanzi	tanzi	NOUN
cblr-3014	110	9	:	:	PUNCT
cblr-3014	110	10	first	first	ADV
cblr-3014	110	11	,	,	PUNCT
cblr-3014	110	12	the	the	DET
cblr-3014	110	13	private	private	ADJ
cblr-3014	110	14	placement	placement	NOUN
cblr-3014	110	15	had	have	AUX
cblr-3014	110	16	allowed	allow	VERB
cblr-3014	110	17	him	he	PRON
cblr-3014	110	18	to	to	PART
cblr-3014	110	19	acquire	acquire	VERB
cblr-3014	110	20	funds	fund	NOUN
cblr-3014	110	21	the	the	DET
cblr-3014	110	22	firm	firm	NOUN
cblr-3014	110	23	desperately	desperately	ADV
cblr-3014	110	24	needed	need	VERB
cblr-3014	110	25	while	while	SCONJ
cblr-3014	110	26	maintaining	maintain	VERB
cblr-3014	110	27	control	control	NOUN
cblr-3014	110	28	of	of	ADP
cblr-3014	110	29	the	the	DET
cblr-3014	110	30	company	company	NOUN
cblr-3014	110	31	(	(	PUNCT
cblr-3014	110	32	tanzi	tanzi	PROPN
cblr-3014	110	33	remained	remain	VERB
cblr-3014	110	34	the	the	DET
cblr-3014	110	35	majority	majority	NOUN
cblr-3014	110	36	shareholder	shareholder	NOUN
cblr-3014	110	37	)	)	PUNCT
cblr-3014	110	38	;	;	PUNCT
cblr-3014	110	39	second	second	ADV
cblr-3014	110	40	,	,	PUNCT
cblr-3014	110	41	conducting	conduct	VERB
cblr-3014	110	42	a	a	DET
cblr-3014	110	43	reverse	reverse	ADJ
cblr-3014	110	44	merger	merger	NOUN
cblr-3014	110	45	with	with	ADP
cblr-3014	110	46	a	a	DET
cblr-3014	110	47	publicly	publicly	ADV
cblr-3014	110	48	-	-	PUNCT
cblr-3014	110	49	traded	trade	VERB
cblr-3014	110	50	entity	entity	NOUN
cblr-3014	110	51	20	20	NUM
cblr-3014	110	52	i	i	PRON
cblr-3014	110	53	d.	d.	PROPN
cblr-3014	110	54	at	at	ADP
cblr-3014	110	55	55	55	NUM
cblr-3014	110	56	.	.	PUNCT
cblr-3014	111	1	21	21	NUM
cblr-3014	112	1	i	i	PRON
cblr-3014	112	2	d.	d.	PROPN
cblr-3014	112	3	at	at	ADP
cblr-3014	112	4	53	53	NUM
cblr-3014	112	5	.	.	PUNCT
cblr-3014	112	6	22	22	NUM
cblr-3014	112	7	according	accord	VERB
cblr-3014	112	8	to	to	ADP
cblr-3014	112	9	some	some	DET
cblr-3014	112	10	sources	source	NOUN
cblr-3014	112	11	,	,	PUNCT
cblr-3014	112	12	the	the	DET
cblr-3014	112	13	company	company	NOUN
cblr-3014	112	14	was	be	AUX
cblr-3014	112	15	technically	technically	ADV
cblr-3014	112	16	insolvent	insolvent	ADJ
cblr-3014	112	17	at	at	ADP
cblr-3014	112	18	that	that	DET
cblr-3014	112	19	time	time	NOUN
cblr-3014	112	20	.	.	PUNCT
cblr-3014	113	1	paolo	paolo	PROPN
cblr-3014	113	2	biondani	biondani	PROPN
cblr-3014	113	3	&	&	CCONJ
cblr-3014	113	4	marisa	marisa	PROPN
cblr-3014	113	5	fumagalli	fumagalli	PROPN
cblr-3014	113	6	,	,	PUNCT
cblr-3014	113	7	ii	ii	PROPN
cblr-3014	113	8	procuratore	procuratore	NOUN
cblr-3014	113	9	:	:	PUNCT
cblr-3014	113	10	alcune	alcune	PROPN
cblr-3014	113	11	banche	banche	PROPN
cblr-3014	113	12	sapevano	sapevano	ADJ
cblr-3014	113	13	dall'aprile	dall'aprile	PROPN
cblr-3014	113	14	2003	2003	NUM
cblr-3014	113	15	,	,	PUNCT
cblr-3014	113	16	corriere	corriere	PROPN
cblr-3014	113	17	della	della	PROPN
cblr-3014	113	18	sera	sera	PROPN
cblr-3014	113	19	(	(	PUNCT
cblr-3014	113	20	milan	milan	PROPN
cblr-3014	113	21	)	)	PUNCT
cblr-3014	113	22	,	,	PUNCT
cblr-3014	113	23	dec	dec	PROPN
cblr-3014	113	24	.	.	PROPN
cblr-3014	113	25	19	19	NUM
cblr-3014	113	26	,	,	PUNCT
cblr-3014	113	27	2004	2004	NUM
cblr-3014	113	28	,	,	PUNCT
cblr-3014	113	29	at	at	ADP
cblr-3014	113	30	14	14	NUM
cblr-3014	113	31	.	.	PUNCT
cblr-3014	114	1	23	23	NUM
cblr-3014	114	2	galloni	galloni	NOUN
cblr-3014	114	3	&	&	CCONJ
cblr-3014	114	4	trofimov	trofimov	ADJ
cblr-3014	114	5	,	,	PUNCT
cblr-3014	114	6	supra	supra	PROPN
cblr-3014	114	7	note	note	PROPN
cblr-3014	114	8	14	14	NUM
cblr-3014	114	9	,	,	PUNCT
cblr-3014	114	10	at	at	ADP
cblr-3014	114	11	al	al	PROPN
cblr-3014	114	12	.	.	PROPN
cblr-3014	114	13	24	24	NUM
cblr-3014	114	14	for	for	ADP
cblr-3014	114	15	a	a	DET
cblr-3014	114	16	description	description	NOUN
cblr-3014	114	17	of	of	ADP
cblr-3014	114	18	the	the	DET
cblr-3014	114	19	reverse	reverse	ADJ
cblr-3014	114	20	merger	merger	NOUN
cblr-3014	114	21	,	,	PUNCT
cblr-3014	114	22	see	see	VERB
cblr-3014	114	23	capolino	capolino	NOUN
cblr-3014	114	24	et	et	PROPN
cblr-3014	114	25	al	al	PROPN
cblr-3014	114	26	.	.	PROPN
cblr-3014	114	27	,	,	PUNCT
cblr-3014	114	28	supra	supra	PROPN
cblr-3014	114	29	note	note	PROPN
cblr-3014	114	30	16	16	NUM
cblr-3014	114	31	,	,	PUNCT
cblr-3014	114	32	at	at	ADP
cblr-3014	114	33	58	58	NUM
cblr-3014	114	34	-	-	SYM
cblr-3014	114	35	65	65	NUM
cblr-3014	114	36	.	.	PUNCT
cblr-3014	115	1	no	no	INTJ
cblr-3014	115	2	.	.	PUNCT
cblr-3014	116	1	3:765	3:765	PROPN
cblr-3014	116	2	is	be	AUX
cblr-3014	116	3	parmala	parmala	PROPN
cblr-3014	116	4	t	t	PROPN
cblr-3014	116	5	evrope'"s	evrope'"s	PROPN
cblr-3014	116	6	enron	enron	PROPN
cblr-3014	116	7	?	?	PUNCT
cblr-3014	117	1	was	be	AUX
cblr-3014	117	2	less	less	ADV
cblr-3014	117	3	costly	costly	ADJ
cblr-3014	117	4	than	than	ADP
cblr-3014	117	5	taking	take	VERB
cblr-3014	117	6	parmalat	parmalat	ADJ
cblr-3014	117	7	public	public	NOUN
cblr-3014	117	8	itself	itself	PRON
cblr-3014	117	9	;	;	PUNCT
cblr-3014	117	10	and	and	CCONJ
cblr-3014	117	11	third	third	ADJ
cblr-3014	117	12	,	,	PUNCT
cblr-3014	117	13	and	and	CCONJ
cblr-3014	117	14	probably	probably	ADV
cblr-3014	117	15	most	most	ADV
cblr-3014	117	16	importantly	importantly	ADV
cblr-3014	117	17	,	,	PUNCT
cblr-3014	117	18	the	the	DET
cblr-3014	117	19	chosen	choose	VERB
cblr-3014	117	20	procedure	procedure	NOUN
cblr-3014	117	21	required	require	VERB
cblr-3014	117	22	much	much	ADV
cblr-3014	117	23	less	less	ADJ
cblr-3014	117	24	disclosure	disclosure	NOUN
cblr-3014	117	25	of	of	ADP
cblr-3014	117	26	information	information	NOUN
cblr-3014	117	27	regarding	regard	VERB
cblr-3014	117	28	parmalat	parmalat	PROPN
cblr-3014	117	29	's	's	PART
cblr-3014	117	30	financial	financial	ADJ
cblr-3014	117	31	status.25	status.25	NOUN
cblr-3014	117	32	nonetheless	nonetheless	ADV
cblr-3014	117	33	,	,	PUNCT
cblr-3014	117	34	the	the	DET
cblr-3014	117	35	availability	availability	NOUN
cblr-3014	117	36	of	of	ADP
cblr-3014	117	37	new	new	ADJ
cblr-3014	117	38	financing	financing	NOUN
cblr-3014	117	39	could	could	AUX
cblr-3014	117	40	also	also	ADV
cblr-3014	117	41	be	be	AUX
cblr-3014	117	42	seen	see	VERB
cblr-3014	117	43	as	as	ADP
cblr-3014	117	44	the	the	DET
cblr-3014	117	45	source	source	NOUN
cblr-3014	117	46	of	of	ADP
cblr-3014	117	47	the	the	DET
cblr-3014	117	48	company	company	NOUN
cblr-3014	117	49	's	's	PART
cblr-3014	117	50	problems	problem	NOUN
cblr-3014	117	51	.	.	PUNCT
cblr-3014	118	1	given	give	VERB
cblr-3014	118	2	the	the	DET
cblr-3014	118	3	precarious	precarious	ADJ
cblr-3014	118	4	condition	condition	NOUN
cblr-3014	118	5	of	of	ADP
cblr-3014	118	6	parmalat	parmalat	NOUN
cblr-3014	118	7	's	's	PART
cblr-3014	118	8	operations	operation	NOUN
cblr-3014	118	9	in	in	ADP
cblr-3014	118	10	1988	1988	NUM
cblr-3014	118	11	,	,	PUNCT
cblr-3014	118	12	it	it	PRON
cblr-3014	118	13	would	would	AUX
cblr-3014	118	14	have	have	AUX
cblr-3014	118	15	seemed	seem	VERB
cblr-3014	118	16	reasonable	reasonable	ADJ
cblr-3014	118	17	to	to	PART
cblr-3014	118	18	modify	modify	VERB
cblr-3014	118	19	the	the	DET
cblr-3014	118	20	business	business	NOUN
cblr-3014	118	21	strategy	strategy	NOUN
cblr-3014	118	22	of	of	ADP
cblr-3014	118	23	the	the	DET
cblr-3014	118	24	company	company	NOUN
cblr-3014	118	25	by	by	ADP
cblr-3014	118	26	focusing	focus	VERB
cblr-3014	118	27	on	on	ADP
cblr-3014	118	28	its	its	PRON
cblr-3014	118	29	core	core	NOUN
cblr-3014	118	30	dairy	dairy	NOUN
cblr-3014	118	31	products	product	NOUN
cblr-3014	118	32	operations	operation	NOUN
cblr-3014	118	33	and	and	CCONJ
cblr-3014	118	34	attempting	attempt	VERB
cblr-3014	118	35	to	to	PART
cblr-3014	118	36	cut	cut	VERB
cblr-3014	118	37	costs	cost	NOUN
cblr-3014	118	38	.	.	PUNCT
cblr-3014	119	1	instead	instead	ADV
cblr-3014	119	2	,	,	PUNCT
cblr-3014	119	3	the	the	DET
cblr-3014	119	4	inflow	inflow	NOUN
cblr-3014	119	5	of	of	ADP
cblr-3014	119	6	new	new	ADJ
cblr-3014	119	7	funds	fund	NOUN
cblr-3014	119	8	allowed	allow	VERB
cblr-3014	119	9	tanzi	tanzi	NOUN
cblr-3014	119	10	to	to	PART
cblr-3014	119	11	hide	hide	VERB
cblr-3014	119	12	parmalat	parmalat	NOUN
cblr-3014	119	13	's	's	PART
cblr-3014	119	14	financial	financial	ADJ
cblr-3014	119	15	problems	problem	NOUN
cblr-3014	119	16	by	by	ADP
cblr-3014	119	17	undertaking	undertake	VERB
cblr-3014	119	18	a	a	DET
cblr-3014	119	19	plethora	plethora	NOUN
cblr-3014	119	20	of	of	ADP
cblr-3014	119	21	ever	ever	ADV
cblr-3014	119	22	more	more	ADV
cblr-3014	119	23	forceful	forceful	ADJ
cblr-3014	119	24	and	and	CCONJ
cblr-3014	119	25	uncontrolled	uncontrolled	ADJ
cblr-3014	119	26	expansion	expansion	NOUN
cblr-3014	119	27	schemes	scheme	NOUN
cblr-3014	119	28	.	.	PUNCT
cblr-3014	120	1	the	the	DET
cblr-3014	120	2	1990s	1990s	NUM
cblr-3014	120	3	marked	mark	VERB
cblr-3014	120	4	parmalat	parmalat	NOUN
cblr-3014	120	5	's	's	PART
cblr-3014	120	6	rise	rise	NOUN
cblr-3014	120	7	to	to	ADP
cblr-3014	120	8	international	international	ADJ
cblr-3014	120	9	recognition	recognition	NOUN
cblr-3014	120	10	.	.	PUNCT
cblr-3014	121	1	after	after	SCONJ
cblr-3014	121	2	the	the	DET
cblr-3014	121	3	company	company	NOUN
cblr-3014	121	4	went	go	VERB
cblr-3014	121	5	public	public	ADJ
cblr-3014	121	6	,	,	PUNCT
cblr-3014	121	7	tanzi	tanzi	NOUN
cblr-3014	121	8	and	and	CCONJ
cblr-3014	121	9	tonna	tonna	NOUN
cblr-3014	121	10	decided	decide	VERB
cblr-3014	121	11	to	to	PART
cblr-3014	121	12	embark	embark	VERB
cblr-3014	121	13	on	on	ADP
cblr-3014	121	14	an	an	DET
cblr-3014	121	15	aggressive	aggressive	ADJ
cblr-3014	121	16	series	series	NOUN
cblr-3014	121	17	of	of	ADP
cblr-3014	121	18	acquisitions	acquisition	NOUN
cblr-3014	121	19	that	that	PRON
cblr-3014	121	20	established	establish	VERB
cblr-3014	121	21	parmalat	parmalat	NOUN
cblr-3014	121	22	as	as	ADP
cblr-3014	121	23	a	a	DET
cblr-3014	121	24	food	food	NOUN
cblr-3014	121	25	and	and	CCONJ
cblr-3014	121	26	dairy	dairy	NOUN
cblr-3014	121	27	powerhouse	powerhouse	NOUN
cblr-3014	121	28	around	around	ADP
cblr-3014	121	29	the	the	DET
cblr-3014	121	30	world	world	NOUN
cblr-3014	121	31	.	.	PUNCT
cblr-3014	122	1	the	the	DET
cblr-3014	122	2	ambitious	ambitious	ADJ
cblr-3014	122	3	goal	goal	NOUN
cblr-3014	122	4	of	of	ADP
cblr-3014	122	5	parmalat	parmalat	NOUN
cblr-3014	122	6	's	's	PART
cblr-3014	122	7	management	management	NOUN
cblr-3014	122	8	was	be	AUX
cblr-3014	122	9	to	to	PART
cblr-3014	122	10	"	"	PUNCT
cblr-3014	122	11	become	become	VERB
cblr-3014	122	12	the	the	DET
cblr-3014	122	13	coca	coca	PROPN
cblr-3014	122	14	-	-	PUNCT
cblr-3014	122	15	cola	cola	PROPN
cblr-3014	122	16	of	of	ADP
cblr-3014	122	17	milk	milk	NOUN
cblr-3014	122	18	.	.	PUNCT
cblr-3014	123	1	"26	"26	X
cblr-3014	124	1	yet	yet	CCONJ
cblr-3014	124	2	parmalat	parmalat	PROPN
cblr-3014	124	3	's	's	PART
cblr-3014	124	4	expansion	expansion	NOUN
cblr-3014	124	5	was	be	AUX
cblr-3014	124	6	not	not	PART
cblr-3014	124	7	limited	limit	VERB
cblr-3014	124	8	to	to	ADP
cblr-3014	124	9	food	food	NOUN
cblr-3014	124	10	and	and	CCONJ
cblr-3014	124	11	dairy	dairy	NOUN
cblr-3014	124	12	products	product	NOUN
cblr-3014	124	13	;	;	PUNCT
cblr-3014	124	14	it	it	PRON
cblr-3014	124	15	included	include	VERB
cblr-3014	124	16	drinking	drinking	NOUN
cblr-3014	124	17	water	water	NOUN
cblr-3014	124	18	,	,	PUNCT
cblr-3014	124	19	sports	sport	NOUN
cblr-3014	124	20	,	,	PUNCT
cblr-3014	124	21	and	and	CCONJ
cblr-3014	124	22	tourism	tourism	NOUN
cblr-3014	124	23	businesses	business	NOUN
cblr-3014	124	24	.	.	PUNCT
cblr-3014	125	1	by	by	ADP
cblr-3014	125	2	1994	1994	NUM
cblr-3014	125	3	,	,	PUNCT
cblr-3014	125	4	the	the	DET
cblr-3014	125	5	company	company	NOUN
cblr-3014	125	6	had	have	AUX
cblr-3014	125	7	acquired	acquire	VERB
cblr-3014	125	8	or	or	CCONJ
cblr-3014	125	9	begun	begin	VERB
cblr-3014	125	10	operations	operation	NOUN
cblr-3014	125	11	in	in	ADP
cblr-3014	125	12	spain	spain	PROPN
cblr-3014	125	13	,	,	PUNCT
cblr-3014	125	14	portugal	portugal	PROPN
cblr-3014	125	15	,	,	PUNCT
cblr-3014	125	16	germany	germany	PROPN
cblr-3014	125	17	,	,	PUNCT
cblr-3014	125	18	russia	russia	PROPN
cblr-3014	125	19	,	,	PUNCT
cblr-3014	125	20	brazil	brazil	PROPN
cblr-3014	125	21	,	,	PUNCT
cblr-3014	125	22	and	and	CCONJ
cblr-3014	125	23	california	california	PROPN
cblr-3014	125	24	.	.	PUNCT
cblr-3014	125	25	"	"	PUNCT
cblr-3014	126	1	in	in	ADP
cblr-3014	126	2	1995	1995	NUM
cblr-3014	126	3	,	,	PUNCT
cblr-3014	126	4	tanzi	tanzi	NOUN
cblr-3014	126	5	targeted	target	VERB
cblr-3014	126	6	the	the	DET
cblr-3014	126	7	u.s	u.s	PROPN
cblr-3014	126	8	.	.	PROPN
cblr-3014	126	9	market	market	NOUN
cblr-3014	126	10	,	,	PUNCT
cblr-3014	126	11	focusing	focus	VERB
cblr-3014	126	12	specifically	specifically	ADV
cblr-3014	126	13	on	on	ADP
cblr-3014	126	14	new	new	PROPN
cblr-3014	126	15	york	york	PROPN
cblr-3014	126	16	.	.	PUNCT
cblr-3014	127	1	by	by	ADP
cblr-3014	127	2	introducing	introduce	VERB
cblr-3014	127	3	the	the	DET
cblr-3014	127	4	long	long	ADV
cblr-3014	127	5	-	-	PUNCT
cblr-3014	127	6	lasting	last	VERB
cblr-3014	127	7	uht	uht	ADJ
cblr-3014	127	8	milk	milk	NOUN
cblr-3014	127	9	,	,	PUNCT
cblr-3014	127	10	parmalat	parmalat	PROPN
cblr-3014	127	11	's	's	PART
cblr-3014	127	12	management	management	NOUN
cblr-3014	127	13	set	set	VERB
cblr-3014	127	14	the	the	DET
cblr-3014	127	15	ambitious	ambitious	ADJ
cblr-3014	127	16	goal	goal	NOUN
cblr-3014	127	17	of	of	ADP
cblr-3014	127	18	acquiring	acquire	VERB
cblr-3014	127	19	10	10	NUM
cblr-3014	127	20	%	%	NOUN
cblr-3014	127	21	of	of	ADP
cblr-3014	127	22	the	the	DET
cblr-3014	127	23	u.s	u.s	PROPN
cblr-3014	127	24	.	.	PROPN
cblr-3014	127	25	market	market	NOUN
cblr-3014	127	26	share	share	NOUN
cblr-3014	127	27	by	by	ADP
cblr-3014	127	28	the	the	DET
cblr-3014	127	29	year	year	NOUN
cblr-3014	127	30	2000	2000	NUM
cblr-3014	127	31	,	,	PUNCT
cblr-3014	127	32	though	though	SCONJ
cblr-3014	127	33	this	this	DET
cblr-3014	127	34	plan	plan	NOUN
cblr-3014	127	35	eventually	eventually	ADV
cblr-3014	127	36	failed.2	failed.2	VERB
cblr-3014	127	37	"	"	PUNCT
cblr-3014	127	38	by	by	ADP
cblr-3014	127	39	2003	2003	NUM
cblr-3014	127	40	,	,	PUNCT
cblr-3014	127	41	parmalat	parmalat	PROPN
cblr-3014	127	42	had	have	AUX
cblr-3014	127	43	targeted	target	VERB
cblr-3014	127	44	emerging	emerge	VERB
cblr-3014	127	45	markets	market	NOUN
cblr-3014	127	46	as	as	ADV
cblr-3014	127	47	well	well	ADV
cblr-3014	127	48	,	,	PUNCT
cblr-3014	127	49	boasting	boasting	NOUN
cblr-3014	127	50	operations	operation	NOUN
cblr-3014	127	51	in	in	ADP
cblr-3014	127	52	thirty	thirty	NUM
cblr-3014	127	53	different	different	ADJ
cblr-3014	127	54	countries	country	NOUN
cblr-3014	127	55	across	across	ADP
cblr-3014	127	56	five	five	NUM
cblr-3014	127	57	continents.29	continents.29	NOUN
cblr-3014	127	58	overall	overall	ADV
cblr-3014	127	59	,	,	PUNCT
cblr-3014	127	60	during	during	ADP
cblr-3014	127	61	the	the	DET
cblr-3014	127	62	period	period	NOUN
cblr-3014	127	63	from	from	ADP
cblr-3014	127	64	1990	1990	NUM
cblr-3014	127	65	to	to	ADP
cblr-3014	127	66	2003	2003	NUM
cblr-3014	127	67	,	,	PUNCT
cblr-3014	127	68	parmalat	parmalat	PROPN
cblr-3014	127	69	grew	grow	VERB
cblr-3014	127	70	from	from	ADP
cblr-3014	127	71	a	a	DET
cblr-3014	127	72	declared	declare	VERB
cblr-3014	127	73	e500	e500	PROPN
cblr-3014	127	74	million	million	NUM
cblr-3014	127	75	in	in	ADP
cblr-3014	127	76	revenues	revenue	NOUN
cblr-3014	127	77	in	in	ADP
cblr-3014	127	78	25	25	NUM
cblr-3014	127	79	i	i	PROPN
cblr-3014	127	80	d.	d.	PROPN
cblr-3014	127	81	26	26	NUM
cblr-3014	127	82	galloni	galloni	PROPN
cblr-3014	127	83	&	&	CCONJ
cblr-3014	127	84	trofimov	trofimov	ADJ
cblr-3014	127	85	,	,	PUNCT
cblr-3014	127	86	supra	supra	PROPN
cblr-3014	127	87	note	note	PROPN
cblr-3014	127	88	14	14	NUM
cblr-3014	127	89	,	,	PUNCT
cblr-3014	127	90	at	at	ADP
cblr-3014	127	91	al	al	PROPN
cblr-3014	127	92	.	.	PROPN
cblr-3014	127	93	27	27	NUM
cblr-3014	127	94	capolino	capolino	NOUN
cblr-3014	127	95	et	et	PROPN
cblr-3014	127	96	al	al	PROPN
cblr-3014	127	97	.	.	PROPN
cblr-3014	127	98	,	,	PUNCT
cblr-3014	127	99	supra	supra	PROPN
cblr-3014	127	100	note	note	PROPN
cblr-3014	127	101	16	16	NUM
cblr-3014	127	102	,	,	PUNCT
cblr-3014	127	103	at	at	ADP
cblr-3014	127	104	67	67	NUM
cblr-3014	127	105	-	-	SYM
cblr-3014	127	106	69	69	NUM
cblr-3014	127	107	.	.	PUNCT
cblr-3014	128	1	28	28	NUM
cblr-3014	129	1	i	i	PRON
cblr-3014	129	2	d.	d.	PROPN
cblr-3014	129	3	at	at	ADP
cblr-3014	129	4	74	74	NUM
cblr-3014	129	5	-	-	SYM
cblr-3014	129	6	75	75	NUM
cblr-3014	129	7	.	.	PUNCT
cblr-3014	129	8	2	2	NUM
cblr-3014	129	9	see	see	VERB
cblr-3014	129	10	parmalat	parmalat	NOUN
cblr-3014	129	11	in	in	ADP
cblr-3014	129	12	the	the	DET
cblr-3014	129	13	world	world	NOUN
cblr-3014	129	14	,	,	PUNCT
cblr-3014	129	15	http://www.parmalat.net/en	http://www.parmalat.net/en	PROPN
cblr-3014	129	16	fset.html?sez=ab	fset.html?sez=ab	PROPN
cblr-3014	129	17	(	(	PUNCT
cblr-3014	129	18	last	last	ADV
cblr-3014	129	19	visited	visit	VERB
cblr-3014	129	20	nov	nov	PROPN
cblr-3014	129	21	.	.	PROPN
cblr-3014	129	22	6	6	NUM
cblr-3014	129	23	,	,	PUNCT
cblr-3014	129	24	2005	2005	NUM
cblr-3014	129	25	)	)	PUNCT
cblr-3014	129	26	.	.	PUNCT
cblr-3014	130	1	col	col	PROPN
cblr-3014	130	2	umbia	umbia	PROPN
cblr-3014	130	3	b	b	PROPN
cblr-3014	130	4	usiness	usiness	PROPN
cblr-3014	130	5	la	la	PROPN
cblr-3014	130	6	w	w	PROPN
cblr-3014	130	7	re	re	PROPN
cblr-3014	130	8	vie	vie	PROPN
cblr-3014	130	9	w	w	PROPN
cblr-3014	131	1	[	[	X
cblr-3014	131	2	vol	vol	NOUN
cblr-3014	131	3	.	.	PUNCT
cblr-3014	131	4	2005	2005	NUM
cblr-3014	131	5	1990	1990	NUM
cblr-3014	131	6	to	to	ADP
cblr-3014	131	7	e7.721	e7.721	PROPN
cblr-3014	131	8	billion	billion	NUM
cblr-3014	131	9	in	in	ADP
cblr-3014	131	10	2002.30	2002.30	NUM
cblr-3014	131	11	although	although	SCONJ
cblr-3014	131	12	actual	actual	ADJ
cblr-3014	131	13	2002	2002	NUM
cblr-3014	131	14	revenues	revenue	NOUN
cblr-3014	131	15	amounted	amount	VERB
cblr-3014	131	16	to	to	ADP
cblr-3014	131	17	only	only	ADJ
cblr-3014	131	18	e6.2	e6.2	NOUN
cblr-3014	131	19	billion	billion	NUM
cblr-3014	131	20	,	,	PUNCT
cblr-3014	131	21	according	accord	VERB
cblr-3014	131	22	to	to	ADP
cblr-3014	131	23	pwc	pwc	PROPN
cblr-3014	131	24	's	's	PART
cblr-3014	131	25	subsequent	subsequent	ADJ
cblr-3014	131	26	restatements	restatement	NOUN
cblr-3014	131	27	,	,	PUNCT
cblr-3014	131	28	parmalat	parmalat	NOUN
cblr-3014	131	29	had	have	AUX
cblr-3014	131	30	still	still	ADV
cblr-3014	131	31	managed	manage	VERB
cblr-3014	131	32	to	to	PART
cblr-3014	131	33	grow	grow	VERB
cblr-3014	131	34	twelvefold	twelvefold	ADJ
cblr-3014	131	35	since	since	SCONJ
cblr-3014	131	36	1990.31	1990.31	NUM
cblr-3014	131	37	however	however	ADV
cblr-3014	131	38	,	,	PUNCT
cblr-3014	131	39	this	this	DET
cblr-3014	131	40	unrestrained	unrestrained	ADJ
cblr-3014	131	41	expansion	expansion	NOUN
cblr-3014	131	42	ultimately	ultimately	ADV
cblr-3014	131	43	led	lead	VERB
cblr-3014	131	44	to	to	ADP
cblr-3014	131	45	the	the	DET
cblr-3014	131	46	company	company	NOUN
cblr-3014	131	47	's	's	PART
cblr-3014	131	48	financial	financial	ADJ
cblr-3014	131	49	troubles	trouble	NOUN
cblr-3014	131	50	.	.	PUNCT
cblr-3014	132	1	one	one	NUM
cblr-3014	132	2	of	of	ADP
cblr-3014	132	3	the	the	DET
cblr-3014	132	4	problems	problem	NOUN
cblr-3014	132	5	with	with	ADP
cblr-3014	132	6	parmalat	parmalat	PROPN
cblr-3014	132	7	's	's	PART
cblr-3014	132	8	strategy	strategy	NOUN
cblr-3014	132	9	was	be	AUX
cblr-3014	132	10	that	that	SCONJ
cblr-3014	132	11	targeting	target	VERB
cblr-3014	132	12	emerging	emerge	VERB
cblr-3014	132	13	markets	market	NOUN
cblr-3014	132	14	necessarily	necessarily	ADV
cblr-3014	132	15	entailed	entail	VERB
cblr-3014	132	16	higher	high	ADJ
cblr-3014	132	17	risk.32	risk.32	NOUN
cblr-3014	132	18	and	and	CCONJ
cblr-3014	132	19	while	while	SCONJ
cblr-3014	132	20	parmalat	parmalat	NOUN
cblr-3014	132	21	was	be	AUX
cblr-3014	132	22	quickly	quickly	ADV
cblr-3014	132	23	expanding	expand	VERB
cblr-3014	132	24	into	into	ADP
cblr-3014	132	25	new	new	ADJ
cblr-3014	132	26	markets	market	NOUN
cblr-3014	132	27	with	with	ADP
cblr-3014	132	28	questionable	questionable	ADJ
cblr-3014	132	29	prospects	prospect	NOUN
cblr-3014	132	30	for	for	ADP
cblr-3014	132	31	success	success	NOUN
cblr-3014	132	32	,	,	PUNCT
cblr-3014	132	33	its	its	PRON
cblr-3014	132	34	profit	profit	NOUN
cblr-3014	132	35	margins	margin	NOUN
cblr-3014	132	36	were	be	AUX
cblr-3014	132	37	decreasing	decrease	VERB
cblr-3014	132	38	in	in	ADP
cblr-3014	132	39	italy	italy	PROPN
cblr-3014	132	40	,	,	PUNCT
cblr-3014	132	41	europe	europe	PROPN
cblr-3014	132	42	,	,	PUNCT
cblr-3014	132	43	and	and	CCONJ
cblr-3014	132	44	especially	especially	ADV
cblr-3014	132	45	south	south	PROPN
cblr-3014	132	46	america.33	america.33	PROPN
cblr-3014	132	47	coupled	couple	VERB
cblr-3014	132	48	with	with	ADP
cblr-3014	132	49	poor	poor	ADJ
cblr-3014	132	50	business	business	NOUN
cblr-3014	132	51	judgment	judgment	NOUN
cblr-3014	132	52	,	,	PUNCT
cblr-3014	132	53	the	the	DET
cblr-3014	132	54	acquisition	acquisition	NOUN
cblr-3014	132	55	streak	streak	NOUN
cblr-3014	132	56	led	lead	VERB
cblr-3014	132	57	to	to	ADP
cblr-3014	132	58	the	the	DET
cblr-3014	132	59	company	company	NOUN
cblr-3014	132	60	's	's	PART
cblr-3014	132	61	combination	combination	NOUN
cblr-3014	132	62	of	of	ADP
cblr-3014	132	63	ever	ever	ADV
cblr-3014	132	64	-	-	PUNCT
cblr-3014	132	65	increasing	increase	VERB
cblr-3014	132	66	debt	debt	NOUN
cblr-3014	132	67	,	,	PUNCT
cblr-3014	132	68	lack	lack	NOUN
cblr-3014	132	69	of	of	ADP
cblr-3014	132	70	(	(	PUNCT
cblr-3014	132	71	real	real	ADJ
cblr-3014	132	72	,	,	PUNCT
cblr-3014	132	73	though	though	SCONJ
cblr-3014	132	74	not	not	PART
cblr-3014	132	75	declared	declare	VERB
cblr-3014	132	76	)	)	PUNCT
cblr-3014	132	77	liquidity	liquidity	NOUN
cblr-3014	132	78	,	,	PUNCT
cblr-3014	132	79	and	and	CCONJ
cblr-3014	132	80	shrinking	shrinking	NOUN
cblr-3014	132	81	,	,	PUNCT
cblr-3014	132	82	if	if	SCONJ
cblr-3014	132	83	not	not	PART
cblr-3014	132	84	negative	negative	ADJ
cblr-3014	132	85	,	,	PUNCT
cblr-3014	132	86	profitability	profitability	NOUN
cblr-3014	132	87	(	(	PUNCT
cblr-3014	132	88	also	also	ADV
cblr-3014	132	89	actual	actual	ADJ
cblr-3014	132	90	,	,	PUNCT
cblr-3014	132	91	though	though	SCONJ
cblr-3014	132	92	not	not	PART
cblr-3014	132	93	declared	declare	VERB
cblr-3014	132	94	as	as	ADP
cblr-3014	132	95	such	such	ADJ
cblr-3014	132	96	)	)	PUNCT
cblr-3014	132	97	.	.	PUNCT
cblr-3014	133	1	additionally	additionally	ADV
cblr-3014	133	2	,	,	PUNCT
cblr-3014	133	3	as	as	SCONJ
cblr-3014	133	4	parmalat	parmalat	NOUN
cblr-3014	133	5	accumulated	accumulate	VERB
cblr-3014	133	6	debt	debt	NOUN
cblr-3014	133	7	to	to	PART
cblr-3014	133	8	finance	finance	VERB
cblr-3014	133	9	its	its	PRON
cblr-3014	133	10	expansion	expansion	NOUN
cblr-3014	133	11	,	,	PUNCT
cblr-3014	133	12	the	the	DET
cblr-3014	133	13	parma	parma	PROPN
cblr-3014	133	14	a.c	a.c	PROPN
cblr-3014	133	15	.	.	PROPN
cblr-3014	133	16	soccer	soccer	NOUN
cblr-3014	133	17	team34	team34	NOUN
cblr-3014	133	18	and	and	CCONJ
cblr-3014	133	19	struggling	struggle	VERB
cblr-3014	133	20	tourism	tourism	NOUN
cblr-3014	133	21	firm	firm	NOUN
cblr-3014	133	22	,	,	PUNCT
cblr-3014	133	23	parmatour	parmatour	ADJ
cblr-3014	133	24	,	,	PUNCT
cblr-3014	133	25	5	5	NUM
cblr-3014	133	26	further	far	ADV
cblr-3014	133	27	drained	drain	VERB
cblr-3014	133	28	the	the	DET
cblr-3014	133	29	company	company	NOUN
cblr-3014	133	30	's	's	PART
cblr-3014	133	31	accounts	account	NOUN
cblr-3014	133	32	.	.	PUNCT
cblr-3014	134	1	6	6	NUM
cblr-3014	134	2	it	it	PRON
cblr-3014	134	3	is	be	AUX
cblr-3014	134	4	important	important	ADJ
cblr-3014	134	5	to	to	PART
cblr-3014	134	6	note	note	VERB
cblr-3014	134	7	that	that	SCONJ
cblr-3014	134	8	although	although	SCONJ
cblr-3014	134	9	parmatour	parmatour	ADJ
cblr-3014	134	10	30	30	NUM
cblr-3014	134	11	capolino	capolino	NOUN
cblr-3014	134	12	et	et	PROPN
cblr-3014	134	13	al	al	PROPN
cblr-3014	134	14	.	.	PROPN
cblr-3014	134	15	,	,	PUNCT
cblr-3014	134	16	supra	supra	PROPN
cblr-3014	134	17	note	note	PROPN
cblr-3014	134	18	16	16	NUM
cblr-3014	134	19	,	,	PUNCT
cblr-3014	134	20	at	at	ADP
cblr-3014	134	21	67	67	NUM
cblr-3014	134	22	.	.	PUNCT
cblr-3014	135	1	see	see	VERB
cblr-3014	135	2	also	also	ADV
cblr-3014	135	3	2002	2002	NUM
cblr-3014	135	4	financials	financial	NOUN
cblr-3014	135	5	,	,	PUNCT
cblr-3014	135	6	supra	supra	PROPN
cblr-3014	135	7	note	note	NOUN
cblr-3014	135	8	4	4	NUM
cblr-3014	135	9	,	,	PUNCT
cblr-3014	135	10	at	at	ADP
cblr-3014	135	11	69	69	NUM
cblr-3014	135	12	.	.	PUNCT
cblr-3014	136	1	3	3	NUM
cblr-3014	136	2	'	'	PART
cblr-3014	136	3	capolino	capolino	NOUN
cblr-3014	136	4	et	et	PROPN
cblr-3014	136	5	al	al	PROPN
cblr-3014	136	6	.	.	PROPN
cblr-3014	136	7	,	,	PUNCT
cblr-3014	136	8	supra	supra	PROPN
cblr-3014	136	9	note	note	PROPN
cblr-3014	136	10	16	16	NUM
cblr-3014	136	11	,	,	PUNCT
cblr-3014	136	12	at	at	ADP
cblr-3014	136	13	67	67	NUM
cblr-3014	136	14	.	.	PUNCT
cblr-3014	136	15	32	32	NUM
cblr-3014	137	1	i	i	PRON
cblr-3014	137	2	d.	d.	PROPN
cblr-3014	137	3	at	at	ADP
cblr-3014	137	4	76	76	NUM
cblr-3014	137	5	.	.	PUNCT
cblr-3014	137	6	3	3	NUM
cblr-3014	138	1	the	the	DET
cblr-3014	138	2	financial	financial	ADJ
cblr-3014	138	3	crisis	crisis	NOUN
cblr-3014	138	4	of	of	ADP
cblr-3014	138	5	the	the	DET
cblr-3014	138	6	late	late	ADJ
cblr-3014	138	7	1990s	1990	NOUN
cblr-3014	138	8	exacerbated	exacerbate	VERB
cblr-3014	138	9	the	the	DET
cblr-3014	138	10	decline	decline	NOUN
cblr-3014	138	11	in	in	ADP
cblr-3014	138	12	sales	sale	NOUN
cblr-3014	138	13	in	in	ADP
cblr-3014	138	14	south	south	PROPN
cblr-3014	138	15	america	america	PROPN
cblr-3014	138	16	.	.	PUNCT
cblr-3014	139	1	i	i	PRON
cblr-3014	139	2	d.	d.	PROPN
cblr-3014	139	3	34	34	NUM
cblr-3014	140	1	i	i	PRON
cblr-3014	140	2	d.	d.	PROPN
cblr-3014	140	3	at	at	ADP
cblr-3014	140	4	83	83	NUM
cblr-3014	140	5	-	-	SYM
cblr-3014	140	6	86	86	NUM
cblr-3014	140	7	.	.	PUNCT
cblr-3014	140	8	"	"	PUNCT
cblr-3014	141	1	the	the	DET
cblr-3014	141	2	tanzi	tanzi	PROPN
cblr-3014	141	3	family	family	NOUN
cblr-3014	141	4	owned	own	VERB
cblr-3014	141	5	more	more	ADJ
cblr-3014	141	6	than	than	ADP
cblr-3014	141	7	one	one	NUM
cblr-3014	141	8	tourism	tourism	NOUN
cblr-3014	141	9	firm	firm	NOUN
cblr-3014	141	10	.	.	PUNCT
cblr-3014	142	1	tanzi	tanzi	PROPN
cblr-3014	142	2	initially	initially	ADV
cblr-3014	142	3	developed	develop	VERB
cblr-3014	142	4	parmatour	parmatour	NOUN
cblr-3014	142	5	for	for	ADP
cblr-3014	142	6	his	his	PRON
cblr-3014	142	7	daughter	daughter	NOUN
cblr-3014	142	8	,	,	PUNCT
cblr-3014	142	9	francesca	francesca	PROPN
cblr-3014	142	10	,	,	PUNCT
cblr-3014	142	11	but	but	CCONJ
cblr-3014	142	12	it	it	PRON
cblr-3014	142	13	was	be	AUX
cblr-3014	142	14	only	only	ADV
cblr-3014	142	15	one	one	NUM
cblr-3014	142	16	of	of	ADP
cblr-3014	142	17	a	a	DET
cblr-3014	142	18	series	series	NOUN
cblr-3014	142	19	of	of	ADP
cblr-3014	142	20	tourism	tourism	NOUN
cblr-3014	142	21	businesses	business	NOUN
cblr-3014	142	22	.	.	PUNCT
cblr-3014	143	1	nevertheless	nevertheless	ADV
cblr-3014	143	2	,	,	PUNCT
cblr-3014	143	3	for	for	ADP
cblr-3014	143	4	the	the	DET
cblr-3014	143	5	sake	sake	NOUN
cblr-3014	143	6	of	of	ADP
cblr-3014	143	7	simplicity	simplicity	NOUN
cblr-3014	143	8	,	,	PUNCT
cblr-3014	143	9	this	this	DET
cblr-3014	143	10	note	note	NOUN
cblr-3014	143	11	will	will	AUX
cblr-3014	143	12	use	use	VERB
cblr-3014	143	13	"	"	PUNCT
cblr-3014	143	14	parmatour	parmatour	ADJ
cblr-3014	143	15	"	"	PUNCT
cblr-3014	143	16	generally	generally	ADV
cblr-3014	143	17	to	to	PART
cblr-3014	143	18	refer	refer	VERB
cblr-3014	143	19	to	to	ADP
cblr-3014	143	20	the	the	DET
cblr-3014	143	21	collective	collective	ADJ
cblr-3014	143	22	tourism	tourism	NOUN
cblr-3014	143	23	firms	firm	NOUN
cblr-3014	143	24	owned	own	VERB
cblr-3014	143	25	by	by	ADP
cblr-3014	143	26	tanzi	tanzi	PROPN
cblr-3014	143	27	.	.	PROPN
cblr-3014	144	1	36	36	NUM
cblr-3014	144	2	when	when	SCONJ
cblr-3014	144	3	asked	ask	VERB
cblr-3014	144	4	about	about	ADP
cblr-3014	144	5	the	the	DET
cblr-3014	144	6	tourism	tourism	NOUN
cblr-3014	144	7	sector	sector	NOUN
cblr-3014	144	8	and	and	CCONJ
cblr-3014	144	9	francesca	francesca	PROPN
cblr-3014	144	10	tanzi	tanzi	PROPN
cblr-3014	144	11	's	's	PART
cblr-3014	144	12	role	role	NOUN
cblr-3014	144	13	in	in	ADP
cblr-3014	144	14	it	it	PRON
cblr-3014	144	15	during	during	ADP
cblr-3014	144	16	a	a	DET
cblr-3014	144	17	recent	recent	ADJ
cblr-3014	144	18	interview	interview	NOUN
cblr-3014	144	19	,	,	PUNCT
cblr-3014	144	20	fausto	fausto	NOUN
cblr-3014	144	21	tonna	tonna	NOUN
cblr-3014	144	22	,	,	PUNCT
cblr-3014	144	23	parmalat	parmalat	PROPN
cblr-3014	144	24	's	's	PART
cblr-3014	144	25	cfo	cfo	NOUN
cblr-3014	144	26	,	,	PUNCT
cblr-3014	144	27	replied	reply	VERB
cblr-3014	144	28	,	,	PUNCT
cblr-3014	144	29	"	"	PUNCT
cblr-3014	144	30	it	it	PRON
cblr-3014	144	31	is	be	AUX
cblr-3014	144	32	true	true	ADJ
cblr-3014	144	33	,	,	PUNCT
cblr-3014	144	34	i	i	PRON
cblr-3014	144	35	had	have	VERB
cblr-3014	144	36	to	to	PART
cblr-3014	144	37	act	act	VERB
cblr-3014	144	38	a	a	DET
cblr-3014	144	39	bit	bit	NOUN
cblr-3014	144	40	as	as	ADP
cblr-3014	144	41	the	the	DET
cblr-3014	144	42	babysitter	babysitter	NOUN
cblr-3014	144	43	for	for	ADP
cblr-3014	144	44	francesca	francesca	PROPN
cblr-3014	144	45	,	,	PUNCT
cblr-3014	144	46	tanzi	tanzi	PROPN
cblr-3014	144	47	's	's	PART
cblr-3014	144	48	daughter	daughter	NOUN
cblr-3014	144	49	,	,	PUNCT
cblr-3014	144	50	who	who	PRON
cblr-3014	144	51	was	be	AUX
cblr-3014	144	52	incompetent	incompetent	ADJ
cblr-3014	144	53	but	but	CCONJ
cblr-3014	144	54	pretended	pretend	VERB
cblr-3014	144	55	to	to	PART
cblr-3014	144	56	be	be	AUX
cblr-3014	144	57	in	in	ADP
cblr-3014	144	58	charge	charge	NOUN
cblr-3014	144	59	[	[	X
cblr-3014	144	60	of	of	ADP
cblr-3014	144	61	the	the	DET
cblr-3014	144	62	tourism	tourism	NOUN
cblr-3014	144	63	firm	firm	NOUN
cblr-3014	144	64	]	]	X
cblr-3014	144	65	.	.	PUNCT
cblr-3014	145	1	but	but	CCONJ
cblr-3014	145	2	when	when	SCONJ
cblr-3014	145	3	calisto	calisto	PROPN
cblr-3014	145	4	[	[	X
cblr-3014	145	5	tanzi	tanzi	X
cblr-3014	145	6	]	]	PUNCT
cblr-3014	145	7	offered	offer	VERB
cblr-3014	145	8	me	i	PRON
cblr-3014	145	9	the	the	DET
cblr-3014	145	10	chance	chance	NOUN
cblr-3014	145	11	to	to	PART
cblr-3014	145	12	become	become	VERB
cblr-3014	145	13	president	president	NOUN
cblr-3014	145	14	of	of	ADP
cblr-3014	145	15	the	the	DET
cblr-3014	145	16	tourism	tourism	NOUN
cblr-3014	145	17	firm	firm	NOUN
cblr-3014	145	18	,	,	PUNCT
cblr-3014	145	19	i	i	PRON
cblr-3014	145	20	rejected	reject	VERB
cblr-3014	145	21	....	....	PUNCT
cblr-3014	146	1	[	[	X
cblr-3014	146	2	financially	financially	ADV
cblr-3014	146	3	,	,	PUNCT
cblr-3014	146	4	the	the	DET
cblr-3014	146	5	tourism	tourism	NOUN
cblr-3014	146	6	firm	firm	NOUN
cblr-3014	146	7	]	]	PUNCT
cblr-3014	146	8	was	be	AUX
cblr-3014	146	9	not	not	PART
cblr-3014	146	10	a	a	DET
cblr-3014	146	11	hole	hole	NOUN
cblr-3014	146	12	,	,	PUNCT
cblr-3014	146	13	it	it	PRON
cblr-3014	146	14	was	be	AUX
cblr-3014	146	15	a	a	DET
cblr-3014	146	16	canyon	canyon	NOUN
cblr-3014	146	17	.	.	PUNCT
cblr-3014	146	18	"	"	PUNCT
cblr-3014	147	1	marisa	marisa	PROPN
cblr-3014	147	2	fumagalli	fumagalli	PROPN
cblr-3014	147	3	,	,	PUNCT
cblr-3014	147	4	tonna	tonna	NOUN
cblr-3014	147	5	:	:	PUNCT
cblr-3014	147	6	ho	ho	PROPN
cblr-3014	147	7	bisogno	bisogno	PROPN
cblr-3014	147	8	di	di	X
cblr-3014	147	9	soldi	soldi	PROPN
cblr-3014	147	10	,	,	PUNCT
cblr-3014	147	11	nessuno	nessuno	PROPN
cblr-3014	147	12	mi	mi	PROPN
cblr-3014	147	13	fa	fa	PROPN
cblr-3014	147	14	lavorare	lavorare	PROPN
cblr-3014	147	15	,	,	PUNCT
cblr-3014	147	16	corriere	corriere	PROPN
cblr-3014	147	17	della	della	PROPN
cblr-3014	147	18	sera	sera	PROPN
cblr-3014	147	19	(	(	PUNCT
cblr-3014	147	20	milan	milan	PROPN
cblr-3014	147	21	)	)	PUNCT
cblr-3014	147	22	,	,	PUNCT
cblr-3014	147	23	dec	dec	PROPN
cblr-3014	147	24	.	.	PROPN
cblr-3014	147	25	18	18	NUM
cblr-3014	147	26	,	,	PUNCT
cblr-3014	147	27	2004	2004	NUM
cblr-3014	147	28	,	,	PUNCT
cblr-3014	147	29	at	at	ADP
cblr-3014	147	30	14	14	NUM
cblr-3014	147	31	.	.	PUNCT
cblr-3014	147	32	francesca	francesca	PROPN
cblr-3014	147	33	,	,	PUNCT
cblr-3014	147	34	along	along	ADP
cblr-3014	147	35	with	with	ADP
cblr-3014	147	36	her	her	PRON
cblr-3014	147	37	brother	brother	NOUN
cblr-3014	147	38	stefano	stefano	PROPN
cblr-3014	147	39	,	,	PUNCT
cblr-3014	147	40	was	be	AUX
cblr-3014	147	41	arrested	arrest	VERB
cblr-3014	147	42	by	by	ADP
cblr-3014	147	43	italian	italian	ADJ
cblr-3014	147	44	authorities	authority	NOUN
cblr-3014	147	45	on	on	ADP
cblr-3014	147	46	february	february	PROPN
cblr-3014	147	47	17	17	NUM
cblr-3014	147	48	,	,	PUNCT
cblr-3014	147	49	2004	2004	NUM
cblr-3014	147	50	.	.	PUNCT
cblr-3014	148	1	she	she	PRON
cblr-3014	148	2	was	be	AUX
cblr-3014	148	3	freed	free	VERB
cblr-3014	148	4	on	on	ADP
cblr-3014	148	5	march	march	PROPN
cblr-3014	148	6	8	8	NUM
cblr-3014	148	7	,	,	PUNCT
cblr-3014	148	8	2004	2004	NUM
cblr-3014	148	9	after	after	ADP
cblr-3014	148	10	no	no	PROPN
cblr-3014	148	11	.	.	PUNCT
cblr-3014	149	1	3:765	3:765	PROPN
cblr-3014	149	2	is	be	AUX
cblr-3014	149	3	parmala	parmala	PROPN
cblr-3014	149	4	t	t	PROPN
cblr-3014	149	5	europe	europe	PROPN
cblr-3014	149	6	's	's	PART
cblr-3014	149	7	enron	enron	PROPN
cblr-3014	149	8	?	?	PROPN
cblr-3014	150	1	was	be	AUX
cblr-3014	150	2	owned	own	VERB
cblr-3014	150	3	by	by	ADP
cblr-3014	150	4	tanzi	tanzi	PROPN
cblr-3014	150	5	,	,	PUNCT
cblr-3014	150	6	it	it	PRON
cblr-3014	150	7	was	be	AUX
cblr-3014	150	8	not	not	PART
cblr-3014	150	9	a	a	DET
cblr-3014	150	10	subsidiary	subsidiary	NOUN
cblr-3014	150	11	of	of	ADP
cblr-3014	150	12	parmalat	parmalat	NOUN
cblr-3014	150	13	,	,	PUNCT
cblr-3014	150	14	nor	nor	CCONJ
cblr-3014	150	15	did	do	AUX
cblr-3014	150	16	it	it	PRON
cblr-3014	150	17	have	have	VERB
cblr-3014	150	18	any	any	DET
cblr-3014	150	19	formal	formal	ADJ
cblr-3014	150	20	ties	tie	NOUN
cblr-3014	150	21	to	to	ADP
cblr-3014	150	22	it	it	PRON
cblr-3014	150	23	.	.	PUNCT
cblr-3014	151	1	7	7	NUM
cblr-3014	151	2	later	later	ADV
cblr-3014	151	3	,	,	PUNCT
cblr-3014	151	4	tanzi	tanzi	PROPN
cblr-3014	151	5	confessed	confess	VERB
cblr-3014	151	6	to	to	ADP
cblr-3014	151	7	siphoning	siphon	VERB
cblr-3014	151	8	off	off	ADP
cblr-3014	151	9	e638	e638	PROPN
cblr-3014	151	10	million	million	NUM
cblr-3014	151	11	"	"	PUNCT
cblr-3014	151	12	from	from	ADP
cblr-3014	151	13	parmalat	parmalat	NOUN
cblr-3014	151	14	for	for	ADP
cblr-3014	151	15	the	the	DET
cblr-3014	151	16	benefit	benefit	NOUN
cblr-3014	151	17	of	of	ADP
cblr-3014	151	18	parmatour.39	parmatour.39	NOUN
cblr-3014	151	19	on	on	ADP
cblr-3014	151	20	the	the	DET
cblr-3014	151	21	basis	basis	NOUN
cblr-3014	151	22	of	of	ADP
cblr-3014	151	23	the	the	DET
cblr-3014	151	24	depositions	deposition	NOUN
cblr-3014	151	25	of	of	ADP
cblr-3014	151	26	tanzi	tanzi	NOUN
cblr-3014	151	27	and	and	CCONJ
cblr-3014	151	28	tonna	tonna	NOUN
cblr-3014	151	29	,	,	PUNCT
cblr-3014	151	30	as	as	SCONJ
cblr-3014	151	31	will	will	AUX
cblr-3014	151	32	be	be	AUX
cblr-3014	151	33	explained	explain	VERB
cblr-3014	151	34	in	in	ADP
cblr-3014	151	35	part	part	NOUN
cblr-3014	151	36	iii	iii	NOUN
cblr-3014	151	37	,	,	PUNCT
cblr-3014	151	38	it	it	PRON
cblr-3014	151	39	appears	appear	VERB
cblr-3014	151	40	that	that	SCONJ
cblr-3014	151	41	parmalat	parmalat	PROPN
cblr-3014	151	42	transferred	transfer	VERB
cblr-3014	151	43	its	its	PRON
cblr-3014	151	44	credits	credit	NOUN
cblr-3014	151	45	from	from	ADP
cblr-3014	151	46	parmatour	parmatour	NOUN
cblr-3014	151	47	to	to	ADP
cblr-3014	151	48	the	the	DET
cblr-3014	151	49	parmalat	parmalat	PROPN
cblr-3014	151	50	group	group	NOUN
cblr-3014	151	51	's	's	PART
cblr-3014	151	52	"	"	PUNCT
cblr-3014	151	53	money	money	NOUN
cblr-3014	151	54	laundering	laundering	NOUN
cblr-3014	151	55	"	"	PUNCT
cblr-3014	151	56	special	special	ADJ
cblr-3014	151	57	purpose	purpose	NOUN
cblr-3014	151	58	entities	entity	NOUN
cblr-3014	151	59	(	(	PUNCT
cblr-3014	151	60	"	"	PUNCT
cblr-3014	151	61	spes	spe	NOUN
cblr-3014	151	62	"	"	PUNCT
cblr-3014	151	63	)	)	PUNCT
cblr-3014	151	64	,	,	PUNCT
cblr-3014	151	65	or	or	CCONJ
cblr-3014	151	66	"	"	PUNCT
cblr-3014	151	67	accounting	accounting	NOUN
cblr-3014	151	68	dumps	dump	NOUN
cblr-3014	151	69	,	,	PUNCT
cblr-3014	151	70	"	"	PUNCT
cblr-3014	151	71	from	from	ADP
cblr-3014	151	72	which	which	PRON
cblr-3014	151	73	they	they	PRON
cblr-3014	151	74	would	would	AUX
cblr-3014	151	75	disappear	disappear	VERB
cblr-3014	151	76	without	without	ADP
cblr-3014	151	77	leaving	leave	VERB
cblr-3014	151	78	a	a	DET
cblr-3014	151	79	trace.4	trace.4	NOUN
cblr-3014	151	80	°	°	NOUN
cblr-3014	151	81	as	as	ADP
cblr-3014	151	82	a	a	DET
cblr-3014	151	83	result	result	NOUN
cblr-3014	151	84	parmatour	parmatour	NOUN
cblr-3014	151	85	received	receive	VERB
cblr-3014	151	86	its	its	PRON
cblr-3014	151	87	funds	fund	NOUN
cblr-3014	151	88	,	,	PUNCT
cblr-3014	151	89	but	but	CCONJ
cblr-3014	151	90	parmalat	parmalat	NOUN
cblr-3014	151	91	's	's	PART
cblr-3014	151	92	books	book	NOUN
cblr-3014	151	93	would	would	AUX
cblr-3014	151	94	not	not	PART
cblr-3014	151	95	formally	formally	ADV
cblr-3014	151	96	reflect	reflect	VERB
cblr-3014	151	97	the	the	DET
cblr-3014	151	98	transaction	transaction	NOUN
cblr-3014	151	99	.	.	PUNCT
cblr-3014	152	1	tanzi	tanzi	PROPN
cblr-3014	152	2	's	's	PART
cblr-3014	152	3	strategy	strategy	NOUN
cblr-3014	152	4	was	be	AUX
cblr-3014	152	5	to	to	PART
cblr-3014	152	6	continue	continue	VERB
cblr-3014	152	7	expanding	expand	VERB
cblr-3014	152	8	and	and	CCONJ
cblr-3014	152	9	borrowing.4	borrowing.4	NOUN
cblr-3014	152	10	in	in	ADP
cblr-3014	152	11	fact	fact	NOUN
cblr-3014	152	12	,	,	PUNCT
cblr-3014	152	13	to	to	PART
cblr-3014	152	14	finance	finance	VERB
cblr-3014	152	15	his	his	PRON
cblr-3014	152	16	distressed	distressed	ADJ
cblr-3014	152	17	yet	yet	ADV
cblr-3014	152	18	growing	grow	VERB
cblr-3014	152	19	empire	empire	NOUN
cblr-3014	152	20	,	,	PUNCT
cblr-3014	152	21	tanzi	tanzi	PROPN
cblr-3014	152	22	had	have	VERB
cblr-3014	152	23	to	to	PART
cblr-3014	152	24	continuously	continuously	ADV
cblr-3014	152	25	turn	turn	VERB
cblr-3014	152	26	to	to	ADP
cblr-3014	152	27	banks	bank	NOUN
cblr-3014	152	28	for	for	ADP
cblr-3014	152	29	funds	fund	NOUN
cblr-3014	152	30	,	,	PUNCT
cblr-3014	152	31	or	or	CCONJ
cblr-3014	152	32	to	to	ADP
cblr-3014	152	33	the	the	DET
cblr-3014	152	34	market	market	NOUN
cblr-3014	152	35	through	through	ADP
cblr-3014	152	36	bond	bond	NOUN
cblr-3014	152	37	,	,	PUNCT
cblr-3014	152	38	stock	stock	NOUN
cblr-3014	152	39	,	,	PUNCT
cblr-3014	152	40	and	and	CCONJ
cblr-3014	152	41	private	private	ADJ
cblr-3014	152	42	placement	placement	NOUN
cblr-3014	152	43	offerings	offering	NOUN
cblr-3014	152	44	.	.	PUNCT
cblr-3014	153	1	during	during	ADP
cblr-3014	153	2	the	the	DET
cblr-3014	153	3	1990s	1990	NOUN
cblr-3014	153	4	,	,	PUNCT
cblr-3014	153	5	parmalat	parmalat	PROPN
cblr-3014	153	6	became	become	VERB
cblr-3014	153	7	one	one	NUM
cblr-3014	153	8	of	of	ADP
cblr-3014	153	9	the	the	DET
cblr-3014	153	10	favorite	favorite	ADJ
cblr-3014	153	11	clients	client	NOUN
cblr-3014	153	12	of	of	ADP
cblr-3014	153	13	major	major	ADJ
cblr-3014	153	14	investment	investment	NOUN
cblr-3014	153	15	banks	bank	NOUN
cblr-3014	153	16	around	around	ADP
cblr-3014	153	17	the	the	DET
cblr-3014	153	18	world	world	NOUN
cblr-3014	153	19	.	.	PUNCT
cblr-3014	154	1	virtually	virtually	ADV
cblr-3014	154	2	all	all	PRON
cblr-3014	154	3	of	of	ADP
cblr-3014	154	4	the	the	DET
cblr-3014	154	5	biggest	big	ADJ
cblr-3014	154	6	banks	bank	NOUN
cblr-3014	154	7	in	in	ADP
cblr-3014	154	8	the	the	DET
cblr-3014	154	9	world	world	NOUN
cblr-3014	154	10	did	do	VERB
cblr-3014	154	11	business	business	NOUN
cblr-3014	154	12	with	with	ADP
cblr-3014	154	13	parmalat	parmalat	NOUN
cblr-3014	154	14	,	,	PUNCT
cblr-3014	154	15	including	include	VERB
cblr-3014	154	16	citigroup	citigroup	PROPN
cblr-3014	154	17	inc	inc	PROPN
cblr-3014	154	18	.	.	PROPN
cblr-3014	154	19	,	,	PUNCT
cblr-3014	154	20	merrill	merrill	PROPN
cblr-3014	154	21	lynch	lynch	PROPN
cblr-3014	154	22	&	&	CCONJ
cblr-3014	154	23	co.	co.	PROPN
cblr-3014	154	24	,	,	PUNCT
cblr-3014	154	25	bank	bank	PROPN
cblr-3014	154	26	of	of	ADP
cblr-3014	154	27	america	america	PROPN
cblr-3014	154	28	corp	corp	PROPN
cblr-3014	154	29	.	.	PROPN
cblr-3014	154	30	,	,	PUNCT
cblr-3014	154	31	j.p	j.p	PROPN
cblr-3014	154	32	.	.	PROPN
cblr-3014	154	33	morgan	morgan	PROPN
cblr-3014	154	34	chase	chase	PROPN
cblr-3014	154	35	&	&	CCONJ
cblr-3014	154	36	co.	co.	PROPN
cblr-3014	154	37	,	,	PUNCT
cblr-3014	154	38	ubs	ubs	PROPN
cblr-3014	154	39	she	she	PRON
cblr-3014	154	40	had	have	AUX
cblr-3014	154	41	been	be	AUX
cblr-3014	154	42	exonerated	exonerate	VERB
cblr-3014	154	43	of	of	ADP
cblr-3014	154	44	evidence	evidence	NOUN
cblr-3014	154	45	tampering	tamper	VERB
cblr-3014	154	46	charges	charge	NOUN
cblr-3014	154	47	.	.	PUNCT
cblr-3014	155	1	she	she	PRON
cblr-3014	155	2	still	still	ADV
cblr-3014	155	3	faces	face	VERB
cblr-3014	155	4	fraud	fraud	NOUN
cblr-3014	155	5	charges	charge	NOUN
cblr-3014	155	6	.	.	PUNCT
cblr-3014	156	1	see	see	VERB
cblr-3014	156	2	il	il	PROPN
cblr-3014	156	3	tribunale	tribunale	PROPN
cblr-3014	156	4	del	del	PROPN
cblr-3014	156	5	riesame	riesame	PROPN
cblr-3014	156	6	ha	ha	INTJ
cblr-3014	156	7	scarcerato	scarcerato	PROPN
cblr-3014	156	8	francesca	francesca	PROPN
cblr-3014	156	9	tanzi	tanzi	PROPN
cblr-3014	156	10	,	,	PUNCT
cblr-3014	156	11	repubblica	repubblica	PROPN
cblr-3014	156	12	(	(	PUNCT
cblr-3014	156	13	rome	rome	PROPN
cblr-3014	156	14	)	)	PUNCT
cblr-3014	156	15	,	,	PUNCT
cblr-3014	156	16	mar	mar	PROPN
cblr-3014	156	17	.	.	PROPN
cblr-3014	156	18	8	8	NUM
cblr-3014	156	19	,	,	PUNCT
cblr-3014	156	20	2004	2004	NUM
cblr-3014	156	21	,	,	PUNCT
cblr-3014	156	22	available	available	ADJ
cblr-3014	156	23	at	at	ADP
cblr-3014	156	24	http://www.repubblica.it/2004/b/sezioni/economia/parmalatll/scarcer/	http://www.repubblica.it/2004/b/sezioni/economia/parmalatll/scarcer/	PROPN
cblr-3014	156	25	scarcer.html	scarcer.html	PROPN
cblr-3014	156	26	.	.	PUNCT
cblr-3014	157	1	37	37	NUM
cblr-3014	157	2	capolino	capolino	NOUN
cblr-3014	157	3	et	et	PROPN
cblr-3014	157	4	al	al	PROPN
cblr-3014	157	5	.	.	PROPN
cblr-3014	157	6	,	,	PUNCT
cblr-3014	157	7	supra	supra	PROPN
cblr-3014	157	8	note	note	PROPN
cblr-3014	157	9	16	16	NUM
cblr-3014	157	10	,	,	PUNCT
cblr-3014	157	11	at	at	ADP
cblr-3014	157	12	93	93	NUM
cblr-3014	157	13	.	.	PUNCT
cblr-3014	158	1	38	38	NUM
cblr-3014	158	2	daughter	daughter	NOUN
cblr-3014	158	3	of	of	ADP
cblr-3014	158	4	founder	founder	NOUN
cblr-3014	158	5	of	of	ADP
cblr-3014	158	6	parmalat	parmalat	PROPN
cblr-3014	158	7	is	be	AUX
cblr-3014	158	8	freed	free	VERB
cblr-3014	158	9	;	;	PUNCT
cblr-3014	158	10	role	role	NOUN
cblr-3014	158	11	found	find	VERB
cblr-3014	158	12	marginal	marginal	ADJ
cblr-3014	158	13	,	,	PUNCT
cblr-3014	158	14	wall	wall	PROPN
cblr-3014	158	15	st	st	PROPN
cblr-3014	158	16	.	.	PROPN
cblr-3014	158	17	j.	j.	PROPN
cblr-3014	158	18	,	,	PUNCT
cblr-3014	158	19	mar	mar	PROPN
cblr-3014	158	20	.	.	PROPN
cblr-3014	158	21	9	9	NUM
cblr-3014	158	22	,	,	PUNCT
cblr-3014	158	23	2004	2004	NUM
cblr-3014	158	24	,	,	PUNCT
cblr-3014	158	25	at	at	ADP
cblr-3014	158	26	b4	b4	NOUN
cblr-3014	158	27	.	.	PUNCT
cblr-3014	158	28	"	"	PUNCT
cblr-3014	159	1	prosecutors	prosecutor	NOUN
cblr-3014	159	2	believe	believe	VERB
cblr-3014	159	3	the	the	DET
cblr-3014	159	4	amount	amount	NOUN
cblr-3014	159	5	to	to	PART
cblr-3014	159	6	be	be	AUX
cblr-3014	159	7	closer	close	ADJ
cblr-3014	159	8	to	to	ADP
cblr-3014	159	9	e1.5	e1.5	PROPN
cblr-3014	159	10	billion	billion	NUM
cblr-3014	159	11	.	.	PUNCT
cblr-3014	160	1	melis	melis	PROPN
cblr-3014	160	2	,	,	PUNCT
cblr-3014	160	3	supra	supra	PROPN
cblr-3014	160	4	note	note	PROPN
cblr-3014	160	5	12	12	NUM
cblr-3014	160	6	,	,	PUNCT
cblr-3014	160	7	at	at	ADP
cblr-3014	160	8	487	487	NUM
cblr-3014	160	9	n.2	n.2	NOUN
cblr-3014	160	10	.	.	NOUN
cblr-3014	160	11	4	4	NUM
cblr-3014	160	12	'	'	PART
cblr-3014	160	13	capolino	capolino	NOUN
cblr-3014	160	14	et	et	PROPN
cblr-3014	160	15	al	al	PROPN
cblr-3014	160	16	.	.	PROPN
cblr-3014	160	17	,	,	PUNCT
cblr-3014	160	18	supra	supra	PROPN
cblr-3014	160	19	note	note	PROPN
cblr-3014	160	20	16	16	NUM
cblr-3014	160	21	,	,	PUNCT
cblr-3014	160	22	at	at	ADP
cblr-3014	160	23	93	93	NUM
cblr-3014	160	24	.	.	PUNCT
cblr-3014	161	1	at	at	ADP
cblr-3014	161	2	the	the	DET
cblr-3014	161	3	beginning	beginning	NOUN
cblr-3014	161	4	of	of	ADP
cblr-3014	161	5	2004	2004	NUM
cblr-3014	161	6	,	,	PUNCT
cblr-3014	161	7	parmatour	parmatour	PROPN
cblr-3014	161	8	was	be	AUX
cblr-3014	161	9	also	also	ADV
cblr-3014	161	10	declared	declare	VERB
cblr-3014	161	11	insolvent	insolvent	ADJ
cblr-3014	161	12	.	.	PUNCT
cblr-3014	162	1	bankruptcy	bankruptcy	NOUN
cblr-3014	162	2	authorities	authority	NOUN
cblr-3014	162	3	have	have	AUX
cblr-3014	162	4	decided	decide	VERB
cblr-3014	162	5	to	to	PART
cblr-3014	162	6	disregard	disregard	VERB
cblr-3014	162	7	the	the	DET
cblr-3014	162	8	fact	fact	NOUN
cblr-3014	162	9	that	that	SCONJ
cblr-3014	162	10	parmatour	parmatour	NOUN
cblr-3014	162	11	was	be	AUX
cblr-3014	162	12	not	not	PART
cblr-3014	162	13	formally	formally	ADV
cblr-3014	162	14	a	a	DET
cblr-3014	162	15	parmalat	parmalat	ADJ
cblr-3014	162	16	subsidiary	subsidiary	NOUN
cblr-3014	162	17	and	and	CCONJ
cblr-3014	162	18	have	have	AUX
cblr-3014	162	19	joined	join	VERB
cblr-3014	162	20	parmatour	parmatour	NOUN
cblr-3014	162	21	in	in	ADP
cblr-3014	162	22	parmalat	parmalat	NOUN
cblr-3014	162	23	's	's	PART
cblr-3014	162	24	bankruptcy	bankruptcy	NOUN
cblr-3014	162	25	.	.	PUNCT
cblr-3014	163	1	i	i	PRON
cblr-3014	163	2	d.	d.	PROPN
cblr-3014	163	3	at	at	ADP
cblr-3014	163	4	97	97	NUM
cblr-3014	163	5	.	.	NOUN
cblr-3014	163	6	4	4	NUM
cblr-3014	163	7	'	'	PUNCT
cblr-3014	163	8	see	see	VERB
cblr-3014	163	9	peter	peter	PROPN
cblr-3014	163	10	gumbel	gumbel	PROPN
cblr-3014	163	11	,	,	PUNCT
cblr-3014	163	12	how	how	SCONJ
cblr-3014	163	13	it	it	PRON
cblr-3014	163	14	went	go	VERB
cblr-3014	163	15	sour	sour	ADJ
cblr-3014	163	16	,	,	PUNCT
cblr-3014	163	17	time	time	NOUN
cblr-3014	163	18	,	,	PUNCT
cblr-3014	163	19	dec	dec	PROPN
cblr-3014	163	20	.	.	PROPN
cblr-3014	163	21	13	13	NUM
cblr-3014	163	22	,	,	PUNCT
cblr-3014	163	23	2004	2004	NUM
cblr-3014	163	24	,	,	PUNCT
cblr-3014	163	25	at	at	ADP
cblr-3014	163	26	a2	a2	PROPN
cblr-3014	163	27	,	,	PUNCT
cblr-3014	163	28	available	available	ADJ
cblr-3014	163	29	at	at	ADP
cblr-3014	163	30	http://www.time.com/time/globalbusiness/article/0,9171	http://www.time.com/time/globalbusiness/article/0,9171	PROPN
cblr-3014	163	31	,	,	PUNCT
cblr-3014	163	32	880285	880285	NUM
cblr-3014	163	33	-	-	SYM
cblr-3014	163	34	1,00.html	1,00.html	NUM
cblr-3014	163	35	.	.	PUNCT
cblr-3014	164	1	see	see	VERB
cblr-3014	164	2	infra	infra	NOUN
cblr-3014	164	3	part	part	NOUN
cblr-3014	164	4	iii	iii	NOUN
cblr-3014	164	5	for	for	ADP
cblr-3014	164	6	discussion	discussion	NOUN
cblr-3014	164	7	of	of	ADP
cblr-3014	164	8	why	why	SCONJ
cblr-3014	164	9	parmalat	parmalat	PROPN
cblr-3014	164	10	had	have	AUX
cblr-3014	164	11	to	to	PART
cblr-3014	164	12	"	"	PUNCT
cblr-3014	164	13	keep	keep	VERB
cblr-3014	164	14	expanding	expand	VERB
cblr-3014	164	15	to	to	PART
cblr-3014	164	16	be	be	AUX
cblr-3014	164	17	able	able	ADJ
cblr-3014	164	18	to	to	PART
cblr-3014	164	19	keep	keep	VERB
cblr-3014	164	20	borrowing	borrow	VERB
cblr-3014	164	21	.	.	PUNCT
cblr-3014	164	22	"	"	PUNCT
cblr-3014	165	1	col	col	PROPN
cblr-3014	165	2	umbia	umbia	PROPN
cblr-3014	165	3	b	b	PROPN
cblr-3014	166	1	usiness	usiness	PROPN
cblr-3014	166	2	la	la	PROPN
cblr-3014	166	3	w	w	PROPN
cblr-3014	166	4	re	re	PROPN
cblr-3014	166	5	vie	vie	PROPN
cblr-3014	166	6	w	w	PROPN
cblr-3014	167	1	[	[	X
cblr-3014	167	2	vol	vol	NOUN
cblr-3014	167	3	.	.	PUNCT
cblr-3014	167	4	2005	2005	NUM
cblr-3014	167	5	is	be	AUX
cblr-3014	167	6	parmala	parmala	PROPN
cblr-3014	167	7	teurope	teurope	NOUN
cblr-3014	167	8	's	's	PART
cblr-3014	167	9	enron	enron	PROPN
cblr-3014	167	10	?	?	PUNCT
cblr-3014	167	11	ag	ag	PROPN
cblr-3014	167	12	,	,	PUNCT
cblr-3014	167	13	and	and	CCONJ
cblr-3014	167	14	credit	credit	NOUN
cblr-3014	167	15	suisse	suisse	PROPN
cblr-3014	167	16	first	first	PROPN
cblr-3014	167	17	boston	boston	PROPN
cblr-3014	167	18	,	,	PUNCT
cblr-3014	167	19	just	just	ADV
cblr-3014	167	20	to	to	PART
cblr-3014	167	21	name	name	VERB
cblr-3014	167	22	a	a	DET
cblr-3014	167	23	few.42	few.42	NOUN
cblr-3014	167	24	according	accord	VERB
cblr-3014	167	25	to	to	ADP
cblr-3014	167	26	a	a	DET
cblr-3014	167	27	report	report	NOUN
cblr-3014	167	28	by	by	ADP
cblr-3014	167	29	enrico	enrico	PROPN
cblr-3014	167	30	bondi	bondi	PROPN
cblr-3014	167	31	,	,	PUNCT
cblr-3014	167	32	parmalat	parmalat	PROPN
cblr-3014	167	33	's	's	PART
cblr-3014	167	34	special	special	ADJ
cblr-3014	167	35	administrator	administrator	NOUN
cblr-3014	167	36	in	in	ADP
cblr-3014	167	37	bankruptcy	bankruptcy	NOUN
cblr-3014	167	38	,	,	PUNCT
cblr-3014	167	39	parmalat	parmalat	PROPN
cblr-3014	167	40	raised	raise	VERB
cblr-3014	167	41	c13.2	c13.2	PROPN
cblr-3014	167	42	billion	billion	NUM
cblr-3014	167	43	from	from	ADP
cblr-3014	167	44	outside	outside	ADJ
cblr-3014	167	45	sources	source	NOUN
cblr-3014	167	46	between	between	ADP
cblr-3014	167	47	1990	1990	NUM
cblr-3014	167	48	and	and	CCONJ
cblr-3014	167	49	2003	2003	NUM
cblr-3014	167	50	.	.	PUNCT
cblr-3014	168	1	of	of	ADP
cblr-3014	168	2	this	this	DET
cblr-3014	168	3	amount	amount	NOUN
cblr-3014	168	4	,	,	PUNCT
cblr-3014	168	5	parmalat	parmalat	PROPN
cblr-3014	168	6	received	receive	VERB
cblr-3014	168	7	c4.1	c4.1	NOUN
cblr-3014	168	8	billion	billion	NUM
cblr-3014	168	9	from	from	ADP
cblr-3014	168	10	italian	italian	ADJ
cblr-3014	168	11	and	and	CCONJ
cblr-3014	168	12	foreign	foreign	ADJ
cblr-3014	168	13	banks	bank	NOUN
cblr-3014	168	14	and	and	CCONJ
cblr-3014	168	15	e7.4	e7.4	NUM
cblr-3014	168	16	billion	billion	NUM
cblr-3014	168	17	from	from	ADP
cblr-3014	168	18	bond	bond	NOUN
cblr-3014	168	19	investors.43	investors.43	PROPN
cblr-3014	168	20	according	accord	VERB
cblr-3014	168	21	to	to	ADP
cblr-3014	168	22	the	the	DET
cblr-3014	168	23	sec	sec	PROPN
cblr-3014	168	24	,	,	PUNCT
cblr-3014	168	25	approximately	approximately	ADV
cblr-3014	168	26	$	$	SYM
cblr-3014	168	27	1	1	NUM
cblr-3014	168	28	billion	billion	NUM
cblr-3014	168	29	of	of	ADP
cblr-3014	168	30	the	the	DET
cblr-3014	168	31	latter	latter	ADJ
cblr-3014	168	32	came	come	VERB
cblr-3014	168	33	from	from	ADP
cblr-3014	168	34	debt	debt	NOUN
cblr-3014	168	35	securities	security	NOUN
cblr-3014	168	36	issued	issue	VERB
cblr-3014	168	37	in	in	ADP
cblr-3014	168	38	the	the	DET
cblr-3014	168	39	united	united	PROPN
cblr-3014	168	40	states.4	states.4	PROPN
cblr-3014	168	41	at	at	ADP
cblr-3014	168	42	the	the	DET
cblr-3014	168	43	height	height	NOUN
cblr-3014	168	44	of	of	ADP
cblr-3014	168	45	the	the	DET
cblr-3014	168	46	south	south	ADJ
cblr-3014	168	47	american	american	ADJ
cblr-3014	168	48	crisis	crisis	NOUN
cblr-3014	168	49	,	,	PUNCT
cblr-3014	168	50	tanzi	tanzi	NOUN
cblr-3014	168	51	and	and	CCONJ
cblr-3014	168	52	tonna	tonna	NOUN
cblr-3014	168	53	became	become	VERB
cblr-3014	168	54	concerned	concerned	ADJ
cblr-3014	168	55	that	that	SCONJ
cblr-3014	168	56	if	if	SCONJ
cblr-3014	168	57	investors	investor	NOUN
cblr-3014	168	58	knew	know	VERB
cblr-3014	168	59	the	the	DET
cblr-3014	168	60	true	true	ADJ
cblr-3014	168	61	financial	financial	ADJ
cblr-3014	168	62	status	status	NOUN
cblr-3014	168	63	of	of	ADP
cblr-3014	168	64	the	the	DET
cblr-3014	168	65	company	company	NOUN
cblr-3014	168	66	,	,	PUNCT
cblr-3014	168	67	they	they	PRON
cblr-3014	168	68	would	would	AUX
cblr-3014	168	69	not	not	PART
cblr-3014	168	70	provide	provide	VERB
cblr-3014	168	71	parmalat	parmalat	NOUN
cblr-3014	168	72	with	with	ADP
cblr-3014	168	73	the	the	DET
cblr-3014	168	74	funds	fund	NOUN
cblr-3014	168	75	it	it	PRON
cblr-3014	168	76	needed	need	VERB
cblr-3014	168	77	so	so	ADV
cblr-3014	168	78	desperately	desperately	ADV
cblr-3014	168	79	.	.	PUNCT
cblr-3014	169	1	to	to	PART
cblr-3014	169	2	convince	convince	VERB
cblr-3014	169	3	the	the	DET
cblr-3014	169	4	market	market	NOUN
cblr-3014	169	5	to	to	PART
cblr-3014	169	6	lend	lend	VERB
cblr-3014	169	7	parmalat	parmalat	NOUN
cblr-3014	169	8	more	more	ADJ
cblr-3014	169	9	money	money	NOUN
cblr-3014	169	10	,	,	PUNCT
cblr-3014	169	11	they	they	PRON
cblr-3014	169	12	believed	believe	VERB
cblr-3014	169	13	that	that	SCONJ
cblr-3014	169	14	investors	investor	NOUN
cblr-3014	169	15	would	would	AUX
cblr-3014	169	16	have	have	VERB
cblr-3014	169	17	to	to	PART
cblr-3014	169	18	be	be	AUX
cblr-3014	169	19	reassured	reassure	VERB
cblr-3014	169	20	about	about	ADP
cblr-3014	169	21	the	the	DET
cblr-3014	169	22	financial	financial	ADJ
cblr-3014	169	23	health	health	NOUN
cblr-3014	169	24	and	and	CCONJ
cblr-3014	169	25	stability	stability	NOUN
cblr-3014	169	26	of	of	ADP
cblr-3014	169	27	the	the	DET
cblr-3014	169	28	company	company	NOUN
cblr-3014	169	29	.	.	PUNCT
cblr-3014	170	1	consequently	consequently	ADV
cblr-3014	170	2	,	,	PUNCT
cblr-3014	170	3	tanzi	tanzi	PROPN
cblr-3014	170	4	and	and	CCONJ
cblr-3014	170	5	his	his	PRON
cblr-3014	170	6	fellow	fellow	NOUN
cblr-3014	170	7	managers	manager	NOUN
cblr-3014	170	8	began	begin	VERB
cblr-3014	170	9	making	make	VERB
cblr-3014	170	10	major	major	ADJ
cblr-3014	170	11	adjustments	adjustment	NOUN
cblr-3014	170	12	to	to	ADP
cblr-3014	170	13	parmalat	parmalat	PROPN
cblr-3014	170	14	's	's	PART
cblr-3014	170	15	financial	financial	ADJ
cblr-3014	170	16	books	book	NOUN
cblr-3014	170	17	,	,	PUNCT
cblr-3014	170	18	painting	paint	VERB
cblr-3014	170	19	a	a	DET
cblr-3014	170	20	far	far	ADV
cblr-3014	170	21	rosier	rosy	ADJ
cblr-3014	170	22	picture	picture	NOUN
cblr-3014	170	23	for	for	ADP
cblr-3014	170	24	the	the	DET
cblr-3014	170	25	market	market	NOUN
cblr-3014	170	26	than	than	SCONJ
cblr-3014	170	27	the	the	DET
cblr-3014	170	28	facts	fact	NOUN
cblr-3014	170	29	warranted.45	warranted.45	VERB
cblr-3014	170	30	in	in	ADP
cblr-3014	170	31	addition	addition	NOUN
cblr-3014	170	32	to	to	ADP
cblr-3014	170	33	forging	forge	VERB
cblr-3014	170	34	transactions	transaction	NOUN
cblr-3014	170	35	to	to	PART
cblr-3014	170	36	create	create	VERB
cblr-3014	170	37	fictitious	fictitious	ADJ
cblr-3014	170	38	accounts	account	NOUN
cblr-3014	170	39	receivable	receivable	ADJ
cblr-3014	170	40	that	that	SCONJ
cblr-3014	170	41	they	they	PRON
cblr-3014	170	42	could	could	AUX
cblr-3014	170	43	record	record	VERB
cblr-3014	170	44	as	as	ADP
cblr-3014	170	45	assets	asset	NOUN
cblr-3014	170	46	,	,	PUNCT
cblr-3014	170	47	an	an	DET
cblr-3014	170	48	spe	spe	PROPN
cblr-3014	170	49	called	call	VERB
cblr-3014	170	50	42	42	NUM
cblr-3014	170	51	david	david	PROPN
cblr-3014	170	52	reilly	reilly	PROPN
cblr-3014	170	53	&	&	CCONJ
cblr-3014	170	54	alessandra	alessandra	PROPN
cblr-3014	170	55	galloni	galloni	PROPN
cblr-3014	170	56	,	,	PUNCT
cblr-3014	170	57	spilling	spill	VERB
cblr-3014	170	58	over	over	ADP
cblr-3014	170	59	:	:	PUNCT
cblr-3014	170	60	top	top	ADJ
cblr-3014	170	61	banks	bank	NOUN
cblr-3014	170	62	come	come	VERB
cblr-3014	170	63	under	under	ADP
cblr-3014	170	64	scrutiny	scrutiny	NOUN
cblr-3014	170	65	for	for	ADP
cblr-3014	170	66	role	role	NOUN
cblr-3014	170	67	in	in	ADP
cblr-3014	170	68	parmalat	parmalat	ADJ
cblr-3014	170	69	scandal	scandal	NOUN
cblr-3014	170	70	,	,	PUNCT
cblr-3014	170	71	wall	wall	PROPN
cblr-3014	170	72	st	st	PROPN
cblr-3014	170	73	.	.	PROPN
cblr-3014	170	74	j.	j.	PROPN
cblr-3014	170	75	,	,	PUNCT
cblr-3014	170	76	sept	sept	PROPN
cblr-3014	170	77	.	.	PROPN
cblr-3014	170	78	28	28	NUM
cblr-3014	170	79	,	,	PUNCT
cblr-3014	170	80	2004	2004	NUM
cblr-3014	170	81	,	,	PUNCT
cblr-3014	170	82	at	at	ADP
cblr-3014	170	83	al	al	PROPN
cblr-3014	170	84	.	.	PUNCT
cblr-3014	170	85	'	'	PUNCT
cblr-3014	171	1	alessandra	alessandra	PROPN
cblr-3014	171	2	galloni	galloni	PROPN
cblr-3014	171	3	&	&	CCONJ
cblr-3014	171	4	david	david	PROPN
cblr-3014	171	5	reilly	reilly	PROPN
cblr-3014	171	6	,	,	PUNCT
cblr-3014	171	7	how	how	SCONJ
cblr-3014	171	8	parmalat	parmalat	PROPN
cblr-3014	171	9	spent	spend	VERB
cblr-3014	171	10	and	and	CCONJ
cblr-3014	171	11	spent	spend	VERB
cblr-3014	171	12	,	,	PUNCT
cblr-3014	171	13	wall	wall	PROPN
cblr-3014	171	14	st	st	PROPN
cblr-3014	171	15	.	.	PROPN
cblr-3014	171	16	j.	j.	PROPN
cblr-3014	171	17	,	,	PUNCT
cblr-3014	171	18	july	july	PROPN
cblr-3014	171	19	23	23	NUM
cblr-3014	171	20	,	,	PUNCT
cblr-3014	171	21	2004	2004	NUM
cblr-3014	171	22	,	,	PUNCT
cblr-3014	171	23	at	at	ADP
cblr-3014	171	24	cl	cl	NOUN
cblr-3014	171	25	.	.	PUNCT
cblr-3014	171	26	44	44	NUM
cblr-3014	171	27	first	first	ADJ
cblr-3014	171	28	am	am	NOUN
cblr-3014	171	29	.	.	PUNCT
cblr-3014	172	1	compl	compl	PROPN
cblr-3014	172	2	.	.	PUNCT
cblr-3014	173	1	at	at	ADP
cblr-3014	173	2	1	1	NUM
cblr-3014	173	3	,	,	PUNCT
cblr-3014	173	4	sec	sec	PROPN
cblr-3014	173	5	v.	v.	ADP
cblr-3014	173	6	parmalat	parmalat	PROPN
cblr-3014	173	7	finanziara	finanziara	PROPN
cblr-3014	173	8	s.p.a	s.p.a	PROPN
cblr-3014	173	9	.	.	PROPN
cblr-3014	173	10	,	,	PUNCT
cblr-3014	173	11	no	no	INTJ
cblr-3014	173	12	.	.	PUNCT
cblr-3014	173	13	03cv-10266	03cv-10266	PROPN
cblr-3014	173	14	(	(	PUNCT
cblr-3014	173	15	pkc	pkc	NOUN
cblr-3014	173	16	)	)	PUNCT
cblr-3014	173	17	(	(	PUNCT
cblr-3014	173	18	s.d.n.y	s.d.n.y	PROPN
cblr-3014	173	19	.	.	PROPN
cblr-3014	173	20	july	july	PROPN
cblr-3014	173	21	2004	2004	NUM
cblr-3014	173	22	)	)	PUNCT
cblr-3014	173	23	,	,	PUNCT
cblr-3014	173	24	available	available	ADJ
cblr-3014	173	25	at	at	ADP
cblr-3014	173	26	http://www.sec.gov/	http://www.sec.gov/	PROPN
cblr-3014	173	27	litigation	litigation	PROPN
cblr-3014	173	28	/	/	SYM
cblr-3014	173	29	complaints	complaint	NOUN
cblr-3014	173	30	/	/	SYM
cblr-3014	173	31	compl8803.pdf	compl8803.pdf	NOUN
cblr-3014	174	1	[	[	X
cblr-3014	174	2	hereinafter	hereinafter	NOUN
cblr-3014	174	3	sec	sec	PROPN
cblr-3014	174	4	first	first	ADV
cblr-3014	174	5	amended	amend	VERB
cblr-3014	174	6	complaint	complaint	NOUN
cblr-3014	174	7	]	]	PUNCT
cblr-3014	174	8	.	.	PUNCT
cblr-3014	175	1	immediately	immediately	ADV
cblr-3014	175	2	upon	upon	SCONJ
cblr-3014	175	3	the	the	DET
cblr-3014	175	4	filing	filing	NOUN
cblr-3014	175	5	of	of	ADP
cblr-3014	175	6	the	the	DET
cblr-3014	175	7	first	first	ADJ
cblr-3014	175	8	amended	amend	VERB
cblr-3014	175	9	complaint	complaint	NOUN
cblr-3014	175	10	,	,	PUNCT
cblr-3014	175	11	parmalat	parmalat	PROPN
cblr-3014	175	12	consented	consent	VERB
cblr-3014	175	13	to	to	ADP
cblr-3014	175	14	a	a	DET
cblr-3014	175	15	final	final	ADJ
cblr-3014	175	16	judgment	judgment	NOUN
cblr-3014	175	17	settling	settle	VERB
cblr-3014	175	18	the	the	DET
cblr-3014	175	19	action	action	NOUN
cblr-3014	175	20	.	.	PUNCT
cblr-3014	176	1	see	see	VERB
cblr-3014	176	2	sec	sec	PROPN
cblr-3014	176	3	alleges	allege	VERB
cblr-3014	176	4	additional	additional	ADJ
cblr-3014	176	5	violations	violation	NOUN
cblr-3014	176	6	by	by	ADP
cblr-3014	176	7	parmalat	parmalat	PROPN
cblr-3014	176	8	finanziaria	finanziaria	PROPN
cblr-3014	176	9	,	,	PUNCT
cblr-3014	176	10	s.p.a	s.p.a	PROPN
cblr-3014	176	11	.	.	PROPN
cblr-3014	176	12	,	,	PUNCT
cblr-3014	176	13	and	and	CCONJ
cblr-3014	176	14	simultaneously	simultaneously	ADV
cblr-3014	176	15	settles	settle	VERB
cblr-3014	176	16	civil	civil	ADJ
cblr-3014	176	17	action	action	NOUN
cblr-3014	176	18	,	,	PUNCT
cblr-3014	176	19	litigation	litigation	NOUN
cblr-3014	176	20	release	release	VERB
cblr-3014	176	21	no	no	DET
cblr-3014	176	22	.	.	NOUN
cblr-3014	176	23	18,803	18,803	NUM
cblr-3014	176	24	,	,	PUNCT
cblr-3014	176	25	2004	2004	NUM
cblr-3014	176	26	sec	sec	PROPN
cblr-3014	176	27	lexis	lexis	NOUN
cblr-3014	176	28	1631	1631	NUM
cblr-3014	176	29	(	(	PUNCT
cblr-3014	176	30	july	july	PROPN
cblr-3014	176	31	28	28	NUM
cblr-3014	176	32	,	,	PUNCT
cblr-3014	176	33	2004	2004	NUM
cblr-3014	176	34	)	)	PUNCT
cblr-3014	176	35	.	.	PUNCT
cblr-3014	177	1	the	the	DET
cblr-3014	177	2	fact	fact	NOUN
cblr-3014	177	3	that	that	SCONJ
cblr-3014	177	4	parmalat	parmalat	NOUN
cblr-3014	177	5	was	be	AUX
cblr-3014	177	6	able	able	ADJ
cblr-3014	177	7	to	to	PART
cblr-3014	177	8	issue	issue	VERB
cblr-3014	177	9	so	so	ADV
cblr-3014	177	10	many	many	ADJ
cblr-3014	177	11	securities	security	NOUN
cblr-3014	177	12	in	in	ADP
cblr-3014	177	13	the	the	DET
cblr-3014	177	14	united	united	PROPN
cblr-3014	177	15	states	states	PROPN
cblr-3014	177	16	necessarily	necessarily	ADV
cblr-3014	177	17	raises	raise	VERB
cblr-3014	177	18	some	some	DET
cblr-3014	177	19	serious	serious	ADJ
cblr-3014	177	20	concerns	concern	NOUN
cblr-3014	177	21	about	about	ADP
cblr-3014	177	22	the	the	DET
cblr-3014	177	23	effectiveness	effectiveness	NOUN
cblr-3014	177	24	of	of	ADP
cblr-3014	177	25	the	the	DET
cblr-3014	177	26	american	american	PROPN
cblr-3014	177	27	securities	securities	PROPN
cblr-3014	177	28	regulatory	regulatory	ADJ
cblr-3014	177	29	system	system	NOUN
cblr-3014	177	30	.	.	PUNCT
cblr-3014	177	31	"	"	PUNCT
cblr-3014	178	1	capolino	capolino	NOUN
cblr-3014	178	2	et	et	PROPN
cblr-3014	178	3	al	al	PROPN
cblr-3014	178	4	.	.	PROPN
cblr-3014	178	5	,	,	PUNCT
cblr-3014	178	6	supra	supra	PROPN
cblr-3014	178	7	note	note	PROPN
cblr-3014	178	8	16	16	NUM
cblr-3014	178	9	,	,	PUNCT
cblr-3014	178	10	at	at	ADP
cblr-3014	178	11	110	110	NUM
cblr-3014	178	12	.	.	PUNCT
cblr-3014	179	1	according	accord	VERB
cblr-3014	179	2	to	to	ADP
cblr-3014	179	3	evidence	evidence	NOUN
cblr-3014	179	4	filed	file	VERB
cblr-3014	179	5	with	with	ADP
cblr-3014	179	6	italian	italian	ADJ
cblr-3014	179	7	judicial	judicial	ADJ
cblr-3014	179	8	authorities	authority	NOUN
cblr-3014	179	9	and	and	CCONJ
cblr-3014	179	10	tonna	tonna	NOUN
cblr-3014	179	11	's	's	PART
cblr-3014	179	12	deposition	deposition	NOUN
cblr-3014	179	13	,	,	PUNCT
cblr-3014	179	14	parmalat	parmalat	PROPN
cblr-3014	179	15	had	have	AUX
cblr-3014	179	16	tinkered	tinker	VERB
cblr-3014	179	17	with	with	ADP
cblr-3014	179	18	its	its	PRON
cblr-3014	179	19	books	book	NOUN
cblr-3014	179	20	since	since	SCONJ
cblr-3014	179	21	1995	1995	NUM
cblr-3014	179	22	.	.	PUNCT
cblr-3014	180	1	see	see	VERB
cblr-3014	180	2	sec	sec	PROPN
cblr-3014	180	3	first	first	ADV
cblr-3014	180	4	amended	amend	VERB
cblr-3014	180	5	complaint	complaint	NOUN
cblr-3014	180	6	,	,	PUNCT
cblr-3014	180	7	supra	supra	PROPN
cblr-3014	180	8	note	note	NOUN
cblr-3014	180	9	44	44	NUM
cblr-3014	180	10	,	,	PUNCT
cblr-3014	180	11	at	at	ADP
cblr-3014	180	12	4	4	NUM
cblr-3014	180	13	.	.	PUNCT
cblr-3014	181	1	no	no	INTJ
cblr-3014	181	2	.	.	PUNCT
cblr-3014	182	1	3:765	3:765	NUM
cblr-3014	182	2	"	"	PUNCT
cblr-3014	182	3	bonlat	bonlat	NOUN
cblr-3014	182	4	"	"	PUNCT
cblr-3014	182	5	played	play	VERB
cblr-3014	182	6	a	a	DET
cblr-3014	182	7	key	key	ADJ
cblr-3014	182	8	role.46	role.46	NOUN
cblr-3014	182	9	bonlat	bonlat	NOUN
cblr-3014	182	10	was	be	AUX
cblr-3014	182	11	used	use	VERB
cblr-3014	182	12	to	to	PART
cblr-3014	182	13	hide	hide	VERB
cblr-3014	182	14	the	the	DET
cblr-3014	182	15	losses	loss	NOUN
cblr-3014	182	16	emanating	emanate	VERB
cblr-3014	182	17	from	from	ADP
cblr-3014	182	18	parmalat	parmalat	PROPN
cblr-3014	182	19	's	's	PART
cblr-3014	182	20	industrial	industrial	ADJ
cblr-3014	182	21	operations	operation	NOUN
cblr-3014	182	22	and	and	CCONJ
cblr-3014	182	23	to	to	PART
cblr-3014	182	24	conceal	conceal	VERB
cblr-3014	182	25	the	the	DET
cblr-3014	182	26	flow	flow	NOUN
cblr-3014	182	27	of	of	ADP
cblr-3014	182	28	funds	fund	NOUN
cblr-3014	182	29	to	to	ADP
cblr-3014	182	30	parma	parma	PROPN
cblr-3014	182	31	a.c	a.c	PROPN
cblr-3014	182	32	.	.	PROPN
cblr-3014	182	33	,	,	PUNCT
cblr-3014	182	34	parmatour	parmatour	VERB
cblr-3014	182	35	,	,	PUNCT
cblr-3014	182	36	and	and	CCONJ
cblr-3014	182	37	tanzi	tanzi	NOUN
cblr-3014	182	38	's	's	PART
cblr-3014	182	39	personal	personal	ADJ
cblr-3014	182	40	accounts	account	NOUN
cblr-3014	182	41	.	.	PUNCT
cblr-3014	183	1	while	while	SCONJ
cblr-3014	183	2	tanzi	tanzi	NOUN
cblr-3014	183	3	and	and	CCONJ
cblr-3014	183	4	tonna	tonna	NOUN
cblr-3014	183	5	could	could	AUX
cblr-3014	183	6	hide	hide	VERB
cblr-3014	183	7	parmalat	parmalat	NOUN
cblr-3014	183	8	's	's	PART
cblr-3014	183	9	true	true	ADJ
cblr-3014	183	10	financial	financial	ADJ
cblr-3014	183	11	status	status	NOUN
cblr-3014	183	12	by	by	ADP
cblr-3014	183	13	cooking	cook	VERB
cblr-3014	183	14	its	its	PRON
cblr-3014	183	15	books	book	NOUN
cblr-3014	183	16	,	,	PUNCT
cblr-3014	183	17	they	they	PRON
cblr-3014	183	18	still	still	ADV
cblr-3014	183	19	needed	need	VERB
cblr-3014	183	20	money	money	NOUN
cblr-3014	183	21	(	(	PUNCT
cblr-3014	183	22	that	that	PRON
cblr-3014	183	23	was	be	AUX
cblr-3014	183	24	not	not	PART
cblr-3014	183	25	coming	come	VERB
cblr-3014	183	26	from	from	ADP
cblr-3014	183	27	operations	operation	NOUN
cblr-3014	183	28	)	)	PUNCT
cblr-3014	183	29	to	to	PART
cblr-3014	183	30	pay	pay	VERB
cblr-3014	183	31	the	the	DET
cblr-3014	183	32	interest	interest	NOUN
cblr-3014	183	33	on	on	ADP
cblr-3014	183	34	the	the	DET
cblr-3014	183	35	company	company	NOUN
cblr-3014	183	36	's	's	PART
cblr-3014	183	37	loans	loan	NOUN
cblr-3014	183	38	.	.	PUNCT
cblr-3014	184	1	thus	thus	ADV
cblr-3014	184	2	,	,	PUNCT
cblr-3014	184	3	parmalat	parmalat	PROPN
cblr-3014	184	4	repeatedly	repeatedly	ADV
cblr-3014	184	5	sought	seek	VERB
cblr-3014	184	6	funds	fund	NOUN
cblr-3014	184	7	from	from	ADP
cblr-3014	184	8	the	the	DET
cblr-3014	184	9	market	market	NOUN
cblr-3014	184	10	in	in	ADP
cblr-3014	184	11	an	an	DET
cblr-3014	184	12	attempt	attempt	NOUN
cblr-3014	184	13	to	to	PART
cblr-3014	184	14	pay	pay	VERB
cblr-3014	184	15	its	its	PRON
cblr-3014	184	16	interest	interest	NOUN
cblr-3014	184	17	obligations	obligation	NOUN
cblr-3014	184	18	and	and	CCONJ
cblr-3014	184	19	to	to	PART
cblr-3014	184	20	refinance	refinance	VERB
cblr-3014	184	21	its	its	PRON
cblr-3014	184	22	expiring	expire	VERB
cblr-3014	184	23	debt	debt	NOUN
cblr-3014	184	24	.	.	PUNCT
cblr-3014	185	1	in	in	ADP
cblr-3014	185	2	april	april	PROPN
cblr-3014	185	3	2002	2002	NUM
cblr-3014	185	4	,	,	PUNCT
cblr-3014	185	5	parmalat	parmalat	PROPN
cblr-3014	185	6	issued	issue	VERB
cblr-3014	185	7	a	a	DET
cblr-3014	185	8	€	€	SYM
cblr-3014	185	9	306	306	NUM
cblr-3014	185	10	million	million	NUM
cblr-3014	185	11	convertible	convertible	ADJ
cblr-3014	185	12	bond	bond	NOUN
cblr-3014	185	13	,	,	PUNCT
cblr-3014	185	14	which	which	PRON
cblr-3014	185	15	caused	cause	VERB
cblr-3014	185	16	its	its	PRON
cblr-3014	185	17	stock	stock	NOUN
cblr-3014	185	18	price	price	NOUN
cblr-3014	185	19	to	to	ADP
cblr-3014	185	20	fall.4	fall.4	PROPN
cblr-3014	185	21	"	"	PUNCT
cblr-3014	185	22	market	market	NOUN
cblr-3014	185	23	participants	participant	NOUN
cblr-3014	185	24	started	start	VERB
cblr-3014	185	25	wondering	wonder	VERB
cblr-3014	185	26	why	why	SCONJ
cblr-3014	185	27	parmalat	parmalat	NOUN
cblr-3014	185	28	was	be	AUX
cblr-3014	185	29	borrowing	borrow	VERB
cblr-3014	185	30	so	so	ADV
cblr-3014	185	31	much	much	ADV
cblr-3014	185	32	at	at	ADP
cblr-3014	185	33	such	such	ADJ
cblr-3014	185	34	high	high	ADJ
cblr-3014	185	35	rates	rate	NOUN
cblr-3014	185	36	(	(	PUNCT
cblr-3014	185	37	6	6	NUM
cblr-3014	185	38	%	%	NOUN
cblr-3014	185	39	in	in	ADP
cblr-3014	185	40	this	this	DET
cblr-3014	185	41	case	case	NOUN
cblr-3014	185	42	)	)	PUNCT
cblr-3014	185	43	,	,	PUNCT
cblr-3014	185	44	when	when	SCONJ
cblr-3014	185	45	its	its	PRON
cblr-3014	185	46	books	book	NOUN
cblr-3014	185	47	showed	show	VERB
cblr-3014	185	48	e1.4	e1.4	PROPN
cblr-3014	185	49	billion	billion	NUM
cblr-3014	185	50	in	in	ADP
cblr-3014	185	51	cash.4	cash.4	PROPN
cblr-3014	185	52	'	'	PART
cblr-3014	185	53	further	further	ADJ
cblr-3014	185	54	suspicions	suspicion	NOUN
cblr-3014	185	55	arose	arise	VERB
cblr-3014	185	56	in	in	ADP
cblr-3014	185	57	february	february	PROPN
cblr-3014	185	58	2003	2003	NUM
cblr-3014	185	59	,	,	PUNCT
cblr-3014	185	60	when	when	SCONJ
cblr-3014	185	61	rumors	rumor	NOUN
cblr-3014	185	62	spread	spread	VERB
cblr-3014	185	63	that	that	SCONJ
cblr-3014	185	64	parmalat	parmalat	NOUN
cblr-3014	185	65	intended	intend	VERB
cblr-3014	185	66	to	to	PART
cblr-3014	185	67	issue	issue	VERB
cblr-3014	185	68	another	another	DET
cblr-3014	185	69	€	€	SYM
cblr-3014	185	70	300	300	NUM
cblr-3014	185	71	million	million	NUM
cblr-3014	185	72	bond	bond	NOUN
cblr-3014	185	73	.	.	PUNCT
cblr-3014	185	74	0	0	PUNCT
cblr-3014	186	1	following	follow	VERB
cblr-3014	186	2	another	another	DET
cblr-3014	186	3	negative	negative	ADJ
cblr-3014	186	4	stock	stock	NOUN
cblr-3014	186	5	market	market	NOUN
cblr-3014	186	6	reaction	reaction	NOUN
cblr-3014	186	7	,	,	PUNCT
cblr-3014	186	8	c.o.n.s.o.b	c.o.n.s.o.b	NOUN
cblr-3014	186	9	.	.	PUNCT
cblr-3014	186	10	quietly	quietly	ADV
cblr-3014	186	11	increased	increase	VERB
cblr-3014	186	12	its	its	PRON
cblr-3014	186	13	surveillance	surveillance	NOUN
cblr-3014	186	14	of	of	ADP
cblr-3014	186	15	parmalat	parmalat	NOUN
cblr-3014	186	16	.	.	PUNCT
cblr-3014	187	1	1	1	NUM
cblr-3014	187	2	at	at	ADP
cblr-3014	187	3	the	the	DET
cblr-3014	187	4	same	same	ADJ
cblr-3014	187	5	time	time	NOUN
cblr-3014	187	6	,	,	PUNCT
cblr-3014	187	7	the	the	DET
cblr-3014	187	8	institutional	institutional	ADJ
cblr-3014	187	9	investors	investor	NOUN
cblr-3014	187	10	with	with	ADP
cblr-3014	187	11	stakes	stake	NOUN
cblr-3014	187	12	in	in	ADP
cblr-3014	187	13	parmalat	parmalat	PROPN
cblr-3014	187	14	lamented	lament	VERB
cblr-3014	187	15	the	the	DET
cblr-3014	187	16	poor	poor	ADJ
cblr-3014	187	17	quality	quality	NOUN
cblr-3014	187	18	of	of	ADP
cblr-3014	187	19	management	management	NOUN
cblr-3014	187	20	's	's	PART
cblr-3014	187	21	disclosures	disclosure	NOUN
cblr-3014	187	22	and	and	CCONJ
cblr-3014	187	23	the	the	DET
cblr-3014	187	24	resulting	result	VERB
cblr-3014	187	25	decline	decline	NOUN
cblr-3014	187	26	in	in	ADP
cblr-3014	187	27	the	the	DET
cblr-3014	187	28	company	company	NOUN
cblr-3014	187	29	's	's	PART
cblr-3014	187	30	stock	stock	NOUN
cblr-3014	187	31	price.52	price.52	NOUN
cblr-3014	187	32	tanzi	tanzi	NOUN
cblr-3014	187	33	and	and	CCONJ
cblr-3014	187	34	tonna	tonna	NOUN
cblr-3014	187	35	did	do	AUX
cblr-3014	187	36	not	not	PART
cblr-3014	187	37	appreciate	appreciate	VERB
cblr-3014	187	38	the	the	DET
cblr-3014	187	39	negative	negative	ADJ
cblr-3014	187	40	publicity	publicity	NOUN
cblr-3014	187	41	surrounding	surround	VERB
cblr-3014	187	42	the	the	DET
cblr-3014	187	43	announcement	announcement	NOUN
cblr-3014	187	44	of	of	ADP
cblr-3014	187	45	a	a	DET
cblr-3014	187	46	new	new	ADJ
cblr-3014	187	47	bond	bond	NOUN
cblr-3014	187	48	offering	offering	NOUN
cblr-3014	187	49	,	,	PUNCT
cblr-3014	187	50	so	so	ADV
cblr-3014	187	51	they	they	PRON
cblr-3014	187	52	decided	decide	VERB
cblr-3014	187	53	to	to	PART
cblr-3014	187	54	obtain	obtain	VERB
cblr-3014	187	55	the	the	DET
cblr-3014	187	56	funds	fund	NOUN
cblr-3014	187	57	through	through	ADP
cblr-3014	187	58	a	a	DET
cblr-3014	187	59	series	series	NOUN
cblr-3014	187	60	of	of	ADP
cblr-3014	187	61	private	private	ADJ
cblr-3014	187	62	46	46	NUM
cblr-3014	187	63	see	see	NOUN
cblr-3014	187	64	infra	infra	NOUN
cblr-3014	187	65	part	part	NOUN
cblr-3014	187	66	iii	iii	NOUN
cblr-3014	187	67	for	for	ADP
cblr-3014	187	68	a	a	DET
cblr-3014	187	69	more	more	ADV
cblr-3014	187	70	detailed	detailed	ADJ
cblr-3014	187	71	discussion	discussion	NOUN
cblr-3014	187	72	.	.	PUNCT
cblr-3014	188	1	bonlat	bonlat	PROPN
cblr-3014	188	2	was	be	AUX
cblr-3014	188	3	later	later	ADV
cblr-3014	188	4	replaced	replace	VERB
cblr-3014	188	5	in	in	ADP
cblr-3014	188	6	part	part	NOUN
cblr-3014	188	7	by	by	ADP
cblr-3014	188	8	an	an	DET
cblr-3014	188	9	investment	investment	NOUN
cblr-3014	188	10	fund	fund	NOUN
cblr-3014	188	11	called	call	VERB
cblr-3014	188	12	"	"	PUNCT
cblr-3014	188	13	epicurum	epicurum	ADJ
cblr-3014	188	14	,	,	PUNCT
cblr-3014	188	15	"	"	PUNCT
cblr-3014	188	16	another	another	PRON
cblr-3014	188	17	cover	cover	VERB
cblr-3014	188	18	up	up	ADP
cblr-3014	188	19	for	for	ADP
cblr-3014	188	20	tanzi	tanzi	NOUN
cblr-3014	188	21	's	's	PART
cblr-3014	188	22	and	and	CCONJ
cblr-3014	188	23	tonna	tonna	NOUN
cblr-3014	188	24	's	's	PART
cblr-3014	188	25	fraudulent	fraudulent	ADJ
cblr-3014	188	26	schemes	scheme	NOUN
cblr-3014	188	27	.	.	PUNCT
cblr-3014	189	1	capolino	capolino	NOUN
cblr-3014	189	2	et	et	PROPN
cblr-3014	189	3	al	al	PROPN
cblr-3014	189	4	.	.	PROPN
cblr-3014	189	5	,	,	PUNCT
cblr-3014	189	6	supra	supra	PROPN
cblr-3014	189	7	note	note	PROPN
cblr-3014	189	8	16	16	NUM
cblr-3014	189	9	,	,	PUNCT
cblr-3014	189	10	at	at	ADP
cblr-3014	189	11	187	187	NUM
cblr-3014	189	12	.	.	PUNCT
cblr-3014	190	1	17	17	NUM
cblr-3014	190	2	capolino	capolino	NOUN
cblr-3014	190	3	et	et	PROPN
cblr-3014	190	4	al	al	PROPN
cblr-3014	190	5	.	.	PROPN
cblr-3014	190	6	,	,	PUNCT
cblr-3014	190	7	supra	supra	PROPN
cblr-3014	190	8	note	note	PROPN
cblr-3014	190	9	16	16	NUM
cblr-3014	190	10	,	,	PUNCT
cblr-3014	190	11	at	at	ADP
cblr-3014	190	12	117	117	NUM
cblr-3014	190	13	-	-	SYM
cblr-3014	190	14	24	24	NUM
cblr-3014	190	15	.	.	PUNCT
cblr-3014	191	1	the	the	DET
cblr-3014	191	2	authors	author	NOUN
cblr-3014	191	3	thoroughly	thoroughly	ADV
cblr-3014	191	4	explain	explain	VERB
cblr-3014	191	5	the	the	DET
cblr-3014	191	6	transactions	transaction	NOUN
cblr-3014	191	7	involving	involve	VERB
cblr-3014	191	8	bonlat	bonlat	NOUN
cblr-3014	191	9	.	.	PUNCT
cblr-3014	191	10	"	"	PUNCT
cblr-3014	192	1	i	i	PRON
cblr-3014	192	2	d.	d.	PROPN
cblr-3014	192	3	at	at	ADP
cblr-3014	192	4	131	131	NUM
cblr-3014	192	5	.	.	PUNCT
cblr-3014	193	1	49	49	NUM
cblr-3014	193	2	see	see	VERB
cblr-3014	193	3	parmalat	parmalat	PROPN
cblr-3014	193	4	finanziaria	finanziaria	PROPN
cblr-3014	193	5	s.p.a	s.p.a	PROPN
cblr-3014	193	6	.	.	PROPN
cblr-3014	193	7	,	,	PUNCT
cblr-3014	193	8	consolidated	consolidate	VERB
cblr-3014	193	9	financial	financial	ADJ
cblr-3014	193	10	statements	statement	NOUN
cblr-3014	193	11	as	as	ADP
cblr-3014	193	12	of	of	ADP
cblr-3014	193	13	june	june	PROPN
cblr-3014	193	14	30	30	NUM
cblr-3014	193	15	,	,	PUNCT
cblr-3014	193	16	2002	2002	NUM
cblr-3014	193	17	14	14	NUM
cblr-3014	193	18	(	(	PUNCT
cblr-3014	193	19	2002	2002	NUM
cblr-3014	193	20	)	)	PUNCT
cblr-3014	193	21	,	,	PUNCT
cblr-3014	193	22	available	available	ADJ
cblr-3014	193	23	at	at	ADP
cblr-3014	193	24	http://www.parmalat.netlen/	http://www.parmalat.netlen/	NOUN
cblr-3014	193	25	docdebl3_3.pdf	docdebl3_3.pdf	NOUN
cblr-3014	193	26	.	.	PUNCT
cblr-3014	194	1	50	50	NUM
cblr-3014	194	2	capolino	capolino	NOUN
cblr-3014	194	3	et	et	PROPN
cblr-3014	194	4	al	al	PROPN
cblr-3014	194	5	.	.	PROPN
cblr-3014	194	6	,	,	PUNCT
cblr-3014	194	7	supra	supra	PROPN
cblr-3014	194	8	note	note	PROPN
cblr-3014	194	9	16	16	NUM
cblr-3014	194	10	,	,	PUNCT
cblr-3014	194	11	at	at	ADP
cblr-3014	194	12	148	148	NUM
cblr-3014	194	13	.	.	PUNCT
cblr-3014	195	1	51	51	NUM
cblr-3014	196	1	i	i	PRON
cblr-3014	196	2	d.	d.	VERB
cblr-3014	196	3	c.o.n.s.o.b	c.o.n.s.o.b	PROPN
cblr-3014	196	4	is	be	AUX
cblr-3014	196	5	the	the	DET
cblr-3014	196	6	controlling	control	VERB
cblr-3014	196	7	authority	authority	NOUN
cblr-3014	196	8	for	for	ADP
cblr-3014	196	9	capital	capital	NOUN
cblr-3014	196	10	markets	market	NOUN
cblr-3014	196	11	and	and	CCONJ
cblr-3014	196	12	listed	list	VERB
cblr-3014	196	13	firms	firm	NOUN
cblr-3014	196	14	in	in	ADP
cblr-3014	196	15	italy	italy	PROPN
cblr-3014	196	16	.	.	PUNCT
cblr-3014	197	1	52	52	NUM
cblr-3014	198	1	i	i	PRON
cblr-3014	198	2	d.	d.	PROPN
cblr-3014	198	3	at	at	ADP
cblr-3014	198	4	149	149	NUM
cblr-3014	198	5	.	.	PUNCT
cblr-3014	199	1	[	[	X
cblr-3014	199	2	vol	vol	NOUN
cblr-3014	199	3	.	.	PUNCT
cblr-3014	200	1	2005columibia	2005columibia	PROPN
cblr-3014	200	2	business	business	PROPN
cblr-3014	200	3	la	la	PROPN
cblr-3014	200	4	w	w	PROPN
cblr-3014	200	5	review	review	NOUN
cblr-3014	200	6	is	be	AUX
cblr-3014	200	7	parmala	parmala	PROPN
cblr-3014	200	8	t	t	PROPN
cblr-3014	200	9	europe	europe	PROPN
cblr-3014	200	10	's	's	PART
cblr-3014	200	11	enron	enron	PROPN
cblr-3014	200	12	?	?	PUNCT
cblr-3014	201	1	placements	placement	NOUN
cblr-3014	201	2	instead	instead	ADV
cblr-3014	201	3	.	.	PUNCT
cblr-3014	202	1	meanwhile	meanwhile	ADV
cblr-3014	202	2	,	,	PUNCT
cblr-3014	202	3	in	in	ADP
cblr-3014	202	4	april	april	PROPN
cblr-3014	202	5	2003	2003	NUM
cblr-3014	202	6	,	,	PUNCT
cblr-3014	202	7	cfo	cfo	ADJ
cblr-3014	202	8	tonna	tonna	NOUN
cblr-3014	202	9	resigned	resign	VERB
cblr-3014	202	10	,	,	PUNCT
cblr-3014	202	11	and	and	CCONJ
cblr-3014	202	12	parmalat	parmalat	PROPN
cblr-3014	202	13	hired	hire	VERB
cblr-3014	202	14	alberto	alberto	PROPN
cblr-3014	202	15	ferraris	ferraris	PROPN
cblr-3014	202	16	,	,	PUNCT
cblr-3014	202	17	a	a	DET
cblr-3014	202	18	former	former	ADJ
cblr-3014	202	19	citigroup	citigroup	NOUN
cblr-3014	202	20	employee	employee	NOUN
cblr-3014	202	21	and	and	CCONJ
cblr-3014	202	22	parmalat	parmalat	PROPN
cblr-3014	202	23	board	board	PROPN
cblr-3014	202	24	member	member	NOUN
cblr-3014	202	25	,	,	PUNCT
cblr-3014	202	26	as	as	ADP
cblr-3014	202	27	the	the	DET
cblr-3014	202	28	new	new	PROPN
cblr-3014	202	29	cfo	cfo	PROPN
cblr-3014	202	30	.	.	PUNCT
cblr-3014	202	31	"	"	PUNCT
cblr-3014	203	1	ferraris	ferraris	PROPN
cblr-3014	203	2	contacted	contact	VERB
cblr-3014	203	3	various	various	ADJ
cblr-3014	203	4	major	major	ADJ
cblr-3014	203	5	investment	investment	NOUN
cblr-3014	203	6	banks	bank	NOUN
cblr-3014	203	7	,	,	PUNCT
cblr-3014	203	8	ultimately	ultimately	ADV
cblr-3014	203	9	procuring	procure	VERB
cblr-3014	203	10	the	the	DET
cblr-3014	203	11	services	service	NOUN
cblr-3014	203	12	of	of	ADP
cblr-3014	203	13	boa	boa	PROPN
cblr-3014	203	14	and	and	CCONJ
cblr-3014	203	15	deutsche	deutsche	PROPN
cblr-3014	203	16	bank	bank	PROPN
cblr-3014	203	17	.	.	PUNCT
cblr-3014	204	1	in	in	ADP
cblr-3014	204	2	june	june	PROPN
cblr-3014	204	3	of	of	ADP
cblr-3014	204	4	2003	2003	NUM
cblr-3014	204	5	,	,	PUNCT
cblr-3014	204	6	morgan	morgan	PROPN
cblr-3014	204	7	stanley	stanley	PROPN
cblr-3014	204	8	also	also	ADV
cblr-3014	204	9	helped	help	VERB
cblr-3014	204	10	parmalat	parmalat	PROPN
cblr-3014	204	11	issue	issue	VERB
cblr-3014	204	12	a	a	DET
cblr-3014	204	13	€	€	SYM
cblr-3014	204	14	300	300	NUM
cblr-3014	204	15	million	million	NUM
cblr-3014	204	16	private	private	ADJ
cblr-3014	204	17	placement	placement	NOUN
cblr-3014	204	18	cum	cum	NOUN
cblr-3014	204	19	warrant	warrant	NOUN
cblr-3014	204	20	to	to	PART
cblr-3014	204	21	"	"	PUNCT
cblr-3014	204	22	nextra	nextra	PROPN
cblr-3014	204	23	investment	investment	PROPN
cblr-3014	204	24	management	management	NOUN
cblr-3014	204	25	sgr	sgr	PROPN
cblr-3014	204	26	,	,	PUNCT
cblr-3014	204	27	"	"	PUNCT
cblr-3014	204	28	the	the	DET
cblr-3014	204	29	fund	fund	NOUN
cblr-3014	204	30	management	management	NOUN
cblr-3014	204	31	arm	arm	NOUN
cblr-3014	204	32	of	of	ADP
cblr-3014	204	33	italy	italy	PROPN
cblr-3014	204	34	's	's	PART
cblr-3014	204	35	banca	banca	PROPN
cblr-3014	204	36	intesa	intesa	PROPN
cblr-3014	204	37	s.p.a	s.p.a	PROPN
cblr-3014	204	38	.	.	PROPN
cblr-3014	204	39	,54	,54	PUNCT
cblr-3014	204	40	and	and	CCONJ
cblr-3014	204	41	in	in	ADP
cblr-3014	204	42	july	july	PROPN
cblr-3014	204	43	,	,	PUNCT
cblr-3014	204	44	ubs	ubs	PROPN
cblr-3014	204	45	underwrote	underwrote	VERB
cblr-3014	204	46	a	a	DET
cblr-3014	204	47	bond	bond	NOUN
cblr-3014	204	48	offering	offering	NOUN
cblr-3014	204	49	of	of	ADP
cblr-3014	204	50	€	€	SYM
cblr-3014	204	51	420	420	NUM
cblr-3014	204	52	million.55	million.55	NOUN
cblr-3014	204	53	unfortunately	unfortunately	ADV
cblr-3014	204	54	for	for	ADP
cblr-3014	204	55	parmalat	parmalat	NOUN
cblr-3014	204	56	,	,	PUNCT
cblr-3014	204	57	the	the	DET
cblr-3014	204	58	investment	investment	NOUN
cblr-3014	204	59	banks	bank	NOUN
cblr-3014	204	60	'	'	PART
cblr-3014	204	61	help	help	NOUN
cblr-3014	204	62	did	do	AUX
cblr-3014	204	63	not	not	PART
cblr-3014	204	64	solve	solve	VERB
cblr-3014	204	65	its	its	PRON
cblr-3014	204	66	troubles	trouble	NOUN
cblr-3014	204	67	.	.	PUNCT
cblr-3014	205	1	as	as	SCONJ
cblr-3014	205	2	deutsche	deutsche	PROPN
cblr-3014	205	3	bank	bank	PROPN
cblr-3014	205	4	announced	announce	VERB
cblr-3014	205	5	a	a	DET
cblr-3014	205	6	new	new	ADJ
cblr-3014	205	7	e350	e350	PROPN
cblr-3014	205	8	million	million	NUM
cblr-3014	205	9	private	private	ADJ
cblr-3014	205	10	placement	placement	NOUN
cblr-3014	205	11	on	on	ADP
cblr-3014	205	12	september	september	PROPN
cblr-3014	205	13	15	15	NUM
cblr-3014	205	14	,	,	PUNCT
cblr-3014	205	15	2003	2003	NUM
cblr-3014	205	16	,	,	PUNCT
cblr-3014	205	17	standard	standard	PROPN
cblr-3014	205	18	&	&	CCONJ
cblr-3014	205	19	poor	poor	PROPN
cblr-3014	205	20	's	's	PART
cblr-3014	205	21	(	(	PUNCT
cblr-3014	205	22	"	"	PUNCT
cblr-3014	205	23	s&p	s&p	PROPN
cblr-3014	205	24	"	"	PUNCT
cblr-3014	205	25	)	)	PUNCT
cblr-3014	205	26	lowered	lower	VERB
cblr-3014	205	27	parmalat	parmalat	NOUN
cblr-3014	205	28	's	's	PART
cblr-3014	205	29	credit	credit	NOUN
cblr-3014	205	30	outlook	outlook	NOUN
cblr-3014	205	31	from	from	ADP
cblr-3014	205	32	"	"	PUNCT
cblr-3014	205	33	positive	positive	ADJ
cblr-3014	205	34	"	"	PUNCT
cblr-3014	205	35	to	to	AUX
cblr-3014	205	36	"	"	PUNCT
cblr-3014	205	37	stable	stable	ADJ
cblr-3014	205	38	,	,	PUNCT
cblr-3014	205	39	"	"	PUNCT
cblr-3014	205	40	yet	yet	ADV
cblr-3014	205	41	left	leave	VERB
cblr-3014	205	42	parmalat	parmalat	PROPN
cblr-3014	205	43	's	's	PART
cblr-3014	205	44	debt	debt	NOUN
cblr-3014	205	45	rating	rating	NOUN
cblr-3014	205	46	at	at	ADP
cblr-3014	205	47	"	"	PUNCT
cblr-3014	205	48	i	i	PRON
cblr-3014	205	49	d.	d.	PROPN
cblr-3014	205	50	at	at	ADP
cblr-3014	205	51	147	147	NUM
cblr-3014	205	52	(	(	PUNCT
cblr-3014	205	53	arguing	argue	VERB
cblr-3014	205	54	that	that	DET
cblr-3014	205	55	tonna	tonna	NOUN
cblr-3014	205	56	did	do	AUX
cblr-3014	205	57	not	not	PART
cblr-3014	205	58	actually	actually	ADV
cblr-3014	205	59	stop	stop	VERB
cblr-3014	205	60	working	work	VERB
cblr-3014	205	61	for	for	ADP
cblr-3014	205	62	parmalat	parmalat	NOUN
cblr-3014	205	63	)	)	PUNCT
cblr-3014	205	64	.	.	PUNCT
cblr-3014	206	1	54	54	NUM
cblr-3014	207	1	i	i	PRON
cblr-3014	207	2	d.	d.	VERB
cblr-3014	207	3	at	at	ADP
cblr-3014	207	4	145	145	NUM
cblr-3014	207	5	-	-	SYM
cblr-3014	207	6	76	76	NUM
cblr-3014	207	7	.	.	PUNCT
cblr-3014	208	1	the	the	DET
cblr-3014	208	2	nextra	nextra	NOUN
cblr-3014	208	3	deal	deal	NOUN
cblr-3014	208	4	is	be	AUX
cblr-3014	208	5	particularly	particularly	ADV
cblr-3014	208	6	interesting	interesting	ADJ
cblr-3014	208	7	since	since	SCONJ
cblr-3014	208	8	,	,	PUNCT
cblr-3014	208	9	just	just	ADV
cblr-3014	208	10	a	a	DET
cblr-3014	208	11	few	few	ADJ
cblr-3014	208	12	months	month	NOUN
cblr-3014	208	13	later	later	ADV
cblr-3014	208	14	in	in	ADP
cblr-3014	208	15	september	september	PROPN
cblr-3014	208	16	2003	2003	NUM
cblr-3014	208	17	,	,	PUNCT
cblr-3014	208	18	parmalat	parmalat	PROPN
cblr-3014	208	19	was	be	AUX
cblr-3014	208	20	forced	force	VERB
cblr-3014	208	21	to	to	PART
cblr-3014	208	22	repurchase	repurchase	VERB
cblr-3014	208	23	from	from	ADP
cblr-3014	208	24	nextra	nextra	PROPN
cblr-3014	208	25	the	the	DET
cblr-3014	208	26	bonds	bond	NOUN
cblr-3014	208	27	it	it	PRON
cblr-3014	208	28	had	have	AUX
cblr-3014	208	29	just	just	ADV
cblr-3014	208	30	issued	issue	VERB
cblr-3014	208	31	.	.	PUNCT
cblr-3014	209	1	it	it	PRON
cblr-3014	209	2	is	be	AUX
cblr-3014	209	3	unclear	unclear	ADJ
cblr-3014	209	4	exactly	exactly	ADV
cblr-3014	209	5	why	why	SCONJ
cblr-3014	209	6	parmalat	parmalat	PROPN
cblr-3014	209	7	did	do	VERB
cblr-3014	209	8	so	so	ADV
cblr-3014	209	9	,	,	PUNCT
cblr-3014	209	10	especially	especially	ADV
cblr-3014	209	11	considering	consider	VERB
cblr-3014	209	12	it	it	PRON
cblr-3014	209	13	was	be	AUX
cblr-3014	209	14	so	so	ADV
cblr-3014	209	15	short	short	ADJ
cblr-3014	209	16	on	on	ADP
cblr-3014	209	17	cash	cash	NOUN
cblr-3014	209	18	.	.	PUNCT
cblr-3014	210	1	alberto	alberto	PROPN
cblr-3014	210	2	ferraris	ferraris	PROPN
cblr-3014	210	3	,	,	PUNCT
cblr-3014	210	4	who	who	PRON
cblr-3014	210	5	became	become	VERB
cblr-3014	210	6	parmalat	parmalat	PROPN
cblr-3014	210	7	's	's	PART
cblr-3014	210	8	ceo	ceo	NOUN
cblr-3014	210	9	in	in	ADP
cblr-3014	210	10	april	april	PROPN
cblr-3014	210	11	of	of	ADP
cblr-3014	210	12	2003	2003	NUM
cblr-3014	210	13	,	,	PUNCT
cblr-3014	210	14	stated	state	VERB
cblr-3014	210	15	in	in	ADP
cblr-3014	210	16	an	an	DET
cblr-3014	210	17	interrogatory	interrogatory	ADJ
cblr-3014	210	18	response	response	NOUN
cblr-3014	210	19	that	that	SCONJ
cblr-3014	210	20	when	when	SCONJ
cblr-3014	210	21	news	news	NOUN
cblr-3014	210	22	of	of	ADP
cblr-3014	210	23	a	a	DET
cblr-3014	210	24	new	new	ADJ
cblr-3014	210	25	private	private	ADJ
cblr-3014	210	26	placement	placement	NOUN
cblr-3014	210	27	underwritten	underwrite	VERB
cblr-3014	210	28	by	by	ADP
cblr-3014	210	29	deutsche	deutsche	PROPN
cblr-3014	210	30	bank	bank	PROPN
cblr-3014	210	31	came	come	VERB
cblr-3014	210	32	out	out	ADP
cblr-3014	210	33	,	,	PUNCT
cblr-3014	210	34	nextra	nextra	PROPN
cblr-3014	210	35	,	,	PUNCT
cblr-3014	210	36	which	which	PRON
cblr-3014	210	37	was	be	AUX
cblr-3014	210	38	worried	worried	ADJ
cblr-3014	210	39	about	about	ADP
cblr-3014	210	40	the	the	DET
cblr-3014	210	41	value	value	NOUN
cblr-3014	210	42	of	of	ADP
cblr-3014	210	43	the	the	DET
cblr-3014	210	44	bond	bond	NOUN
cblr-3014	210	45	it	it	PRON
cblr-3014	210	46	had	have	AUX
cblr-3014	210	47	just	just	ADV
cblr-3014	210	48	purchased	purchase	VERB
cblr-3014	210	49	,	,	PUNCT
cblr-3014	210	50	threatened	threaten	VERB
cblr-3014	210	51	to	to	PART
cblr-3014	210	52	sell	sell	VERB
cblr-3014	210	53	the	the	DET
cblr-3014	210	54	parmalat	parmalat	ADJ
cblr-3014	210	55	bond	bond	NOUN
cblr-3014	210	56	cum	cum	NOUN
cblr-3014	210	57	warrant	warrant	NOUN
cblr-3014	210	58	in	in	ADP
cblr-3014	210	59	small	small	ADJ
cblr-3014	210	60	denominations	denomination	NOUN
cblr-3014	210	61	.	.	PUNCT
cblr-3014	211	1	ferraris	ferraris	PROPN
cblr-3014	211	2	claimed	claim	VERB
cblr-3014	211	3	that	that	SCONJ
cblr-3014	211	4	such	such	DET
cblr-3014	211	5	a	a	DET
cblr-3014	211	6	sale	sale	NOUN
cblr-3014	211	7	would	would	AUX
cblr-3014	211	8	have	have	AUX
cblr-3014	211	9	depressed	depress	VERB
cblr-3014	211	10	the	the	DET
cblr-3014	211	11	price	price	NOUN
cblr-3014	211	12	of	of	ADP
cblr-3014	211	13	the	the	DET
cblr-3014	211	14	other	other	ADJ
cblr-3014	211	15	parmalat	parmalat	ADJ
cblr-3014	211	16	bonds	bond	NOUN
cblr-3014	211	17	issued	issue	VERB
cblr-3014	211	18	to	to	ADP
cblr-3014	211	19	the	the	DET
cblr-3014	211	20	market	market	NOUN
cblr-3014	211	21	without	without	ADP
cblr-3014	211	22	warrants	warrant	NOUN
cblr-3014	211	23	.	.	PUNCT
cblr-3014	212	1	to	to	PART
cblr-3014	212	2	avoid	avoid	VERB
cblr-3014	212	3	the	the	DET
cblr-3014	212	4	uproar	uproar	NOUN
cblr-3014	212	5	of	of	ADP
cblr-3014	212	6	bondholders	bondholder	NOUN
cblr-3014	212	7	,	,	PUNCT
cblr-3014	212	8	parmalat	parmalat	PROPN
cblr-3014	212	9	was	be	AUX
cblr-3014	212	10	thus	thus	ADV
cblr-3014	212	11	forced	force	VERB
cblr-3014	212	12	to	to	PART
cblr-3014	212	13	repurchase	repurchase	VERB
cblr-3014	212	14	the	the	DET
cblr-3014	212	15	bond	bond	NOUN
cblr-3014	212	16	from	from	ADP
cblr-3014	212	17	nextra	nextra	PROPN
cblr-3014	212	18	.	.	PUNCT
cblr-3014	213	1	on	on	ADP
cblr-3014	213	2	the	the	DET
cblr-3014	213	3	other	other	ADJ
cblr-3014	213	4	hand	hand	NOUN
cblr-3014	213	5	,	,	PUNCT
cblr-3014	213	6	according	accord	VERB
cblr-3014	213	7	to	to	ADP
cblr-3014	213	8	enrico	enrico	PROPN
cblr-3014	213	9	bondi	bondi	PROPN
cblr-3014	213	10	,	,	PUNCT
cblr-3014	213	11	who	who	PRON
cblr-3014	213	12	sued	sue	VERB
cblr-3014	213	13	nextra	nextra	NOUN
cblr-3014	213	14	in	in	ADP
cblr-3014	213	15	connection	connection	NOUN
cblr-3014	213	16	with	with	ADP
cblr-3014	213	17	the	the	DET
cblr-3014	213	18	nextra	nextra	PROPN
cblr-3014	213	19	deal	deal	PROPN
cblr-3014	213	20	,	,	PUNCT
cblr-3014	213	21	nextra	nextra	PROPN
cblr-3014	213	22	's	's	PART
cblr-3014	213	23	bankers	banker	NOUN
cblr-3014	213	24	knew	know	VERB
cblr-3014	213	25	the	the	DET
cblr-3014	213	26	real	real	ADJ
cblr-3014	213	27	financial	financial	ADJ
cblr-3014	213	28	condition	condition	NOUN
cblr-3014	213	29	of	of	ADP
cblr-3014	213	30	parmalat	parmalat	PROPN
cblr-3014	213	31	.	.	PUNCT
cblr-3014	214	1	nextra	nextra	PROPN
cblr-3014	214	2	perceived	perceive	VERB
cblr-3014	214	3	the	the	DET
cblr-3014	214	4	new	new	ADJ
cblr-3014	214	5	deutsche	deutsche	PROPN
cblr-3014	214	6	bank	bank	PROPN
cblr-3014	214	7	offering	offering	NOUN
cblr-3014	214	8	as	as	ADP
cblr-3014	214	9	a	a	DET
cblr-3014	214	10	problem	problem	NOUN
cblr-3014	214	11	for	for	ADP
cblr-3014	214	12	parmalat	parmalat	NOUN
cblr-3014	214	13	's	's	PART
cblr-3014	214	14	stability	stability	NOUN
cblr-3014	214	15	,	,	PUNCT
cblr-3014	214	16	and	and	CCONJ
cblr-3014	214	17	it	it	PRON
cblr-3014	214	18	allegedly	allegedly	ADV
cblr-3014	214	19	threatened	threaten	VERB
cblr-3014	214	20	parmalat	parmalat	NOUN
cblr-3014	214	21	with	with	ADP
cblr-3014	214	22	disclosure	disclosure	NOUN
cblr-3014	214	23	of	of	ADP
cblr-3014	214	24	parmalat	parmalat	NOUN
cblr-3014	214	25	's	's	PART
cblr-3014	214	26	financial	financial	ADJ
cblr-3014	214	27	problems	problem	NOUN
cblr-3014	214	28	unless	unless	SCONJ
cblr-3014	214	29	parmalat	parmalat	PROPN
cblr-3014	214	30	repurchased	repurchase	VERB
cblr-3014	214	31	the	the	DET
cblr-3014	214	32	bond	bond	NOUN
cblr-3014	214	33	it	it	PRON
cblr-3014	214	34	had	have	AUX
cblr-3014	214	35	just	just	ADV
cblr-3014	214	36	issued	issue	VERB
cblr-3014	214	37	.	.	PUNCT
cblr-3014	215	1	on	on	ADP
cblr-3014	215	2	october	october	PROPN
cblr-3014	215	3	6	6	NUM
cblr-3014	215	4	,	,	PUNCT
cblr-3014	215	5	2004	2004	NUM
cblr-3014	215	6	,	,	PUNCT
cblr-3014	215	7	nextra	nextra	NOUN
cblr-3014	215	8	settled	settle	VERB
cblr-3014	215	9	out	out	ADP
cblr-3014	215	10	of	of	ADP
cblr-3014	215	11	court	court	NOUN
cblr-3014	215	12	for	for	ADP
cblr-3014	215	13	e160	e160	PROPN
cblr-3014	215	14	million	million	NUM
cblr-3014	215	15	.	.	PUNCT
cblr-3014	216	1	banca	banca	PROPN
cblr-3014	216	2	intesa	intesa	PROPN
cblr-3014	216	3	claimed	claim	VERB
cblr-3014	216	4	that	that	SCONJ
cblr-3014	216	5	it	it	PRON
cblr-3014	216	6	did	do	VERB
cblr-3014	216	7	so	so	ADV
cblr-3014	216	8	to	to	PART
cblr-3014	216	9	avoid	avoid	VERB
cblr-3014	216	10	protracted	protract	VERB
cblr-3014	216	11	litigation	litigation	NOUN
cblr-3014	216	12	and	and	CCONJ
cblr-3014	216	13	defended	defend	VERB
cblr-3014	216	14	its	its	PRON
cblr-3014	216	15	dealings	dealing	NOUN
cblr-3014	216	16	with	with	ADP
cblr-3014	216	17	parmalat	parmalat	NOUN
cblr-3014	216	18	by	by	ADP
cblr-3014	216	19	claiming	claim	VERB
cblr-3014	216	20	that	that	SCONJ
cblr-3014	216	21	they	they	PRON
cblr-3014	216	22	were	be	AUX
cblr-3014	216	23	"	"	PUNCT
cblr-3014	216	24	absolutely	absolutely	ADV
cblr-3014	216	25	correct	correct	ADJ
cblr-3014	216	26	.	.	PUNCT
cblr-3014	216	27	"	"	PUNCT
cblr-3014	217	1	parmalat	parmalat	NOUN
cblr-3014	217	2	:	:	PUNCT
cblr-3014	217	3	the	the	DET
cblr-3014	217	4	gloves	glove	NOUN
cblr-3014	217	5	come	come	VERB
cblr-3014	217	6	off	off	ADP
cblr-3014	217	7	,	,	PUNCT
cblr-3014	217	8	economist	economist	NOUN
cblr-3014	217	9	,	,	PUNCT
cblr-3014	217	10	oct	oct	PROPN
cblr-3014	217	11	.	.	PROPN
cblr-3014	217	12	16	16	NUM
cblr-3014	217	13	,	,	PUNCT
cblr-3014	217	14	2004	2004	NUM
cblr-3014	217	15	,	,	PUNCT
cblr-3014	217	16	at	at	ADP
cblr-3014	217	17	39	39	NUM
cblr-3014	217	18	,	,	PUNCT
cblr-3014	217	19	39	39	NUM
cblr-3014	217	20	,	,	PUNCT
cblr-3014	217	21	available	available	ADJ
cblr-3014	217	22	at	at	ADP
cblr-3014	217	23	http://www.economist.com/displaystory.cfm?storyjid=3292924	http://www.economist.com/displaystory.cfm?storyjid=3292924	NOUN
cblr-3014	217	24	.	.	PUNCT
cblr-3014	217	25	"	"	PUNCT
cblr-3014	218	1	capolino	capolino	NOUN
cblr-3014	218	2	et	et	PROPN
cblr-3014	218	3	al	al	PROPN
cblr-3014	218	4	.	.	PROPN
cblr-3014	218	5	,	,	PUNCT
cblr-3014	218	6	supra	supra	PROPN
cblr-3014	218	7	note	note	PROPN
cblr-3014	218	8	16	16	NUM
cblr-3014	218	9	,	,	PUNCT
cblr-3014	218	10	at	at	ADP
cblr-3014	218	11	161	161	NUM
cblr-3014	218	12	.	.	PUNCT
cblr-3014	219	1	no	no	INTJ
cblr-3014	219	2	.	.	PUNCT
cblr-3014	220	1	3:765	3:765	PROPN
cblr-3014	220	2	columbia	columbia	PROPN
cblr-3014	220	3	business	business	PROPN
cblr-3014	220	4	la	la	PROPN
cblr-3014	220	5	w	w	PROPN
cblr-3014	220	6	review	review	PROPN
cblr-3014	220	7	bbb(just	bbb(just	NUM
cblr-3014	220	8	one	one	NUM
cblr-3014	220	9	notch	notch	NOUN
cblr-3014	220	10	above	above	ADP
cblr-3014	220	11	"	"	PUNCT
cblr-3014	220	12	junk	junk	NOUN
cblr-3014	220	13	"	"	PUNCT
cblr-3014	220	14	status	status	NOUN
cblr-3014	220	15	)	)	PUNCT
cblr-3014	220	16	.	.	PUNCT
cblr-3014	221	1	6	6	NUM
cblr-3014	221	2	in	in	ADP
cblr-3014	221	3	midnovember	midnovember	PROPN
cblr-3014	221	4	,	,	PUNCT
cblr-3014	221	5	s&p	s&p	PROPN
cblr-3014	221	6	began	begin	VERB
cblr-3014	221	7	questioning	question	VERB
cblr-3014	221	8	parmalat	parmalat	NOUN
cblr-3014	221	9	more	more	ADV
cblr-3014	221	10	vigorously	vigorously	ADV
cblr-3014	221	11	regarding	regard	VERB
cblr-3014	221	12	its	its	PRON
cblr-3014	221	13	balances	balance	NOUN
cblr-3014	221	14	.	.	PUNCT
cblr-3014	222	1	in	in	ADP
cblr-3014	222	2	particular	particular	ADJ
cblr-3014	222	3	,	,	PUNCT
cblr-3014	222	4	s&p	s&p	PROPN
cblr-3014	222	5	became	become	VERB
cblr-3014	222	6	concerned	concerned	ADJ
cblr-3014	222	7	about	about	ADP
cblr-3014	222	8	the	the	DET
cblr-3014	222	9	company	company	NOUN
cblr-3014	222	10	's	's	PART
cblr-3014	222	11	liquid	liquid	ADJ
cblr-3014	222	12	assets	asset	NOUN
cblr-3014	222	13	that	that	PRON
cblr-3014	222	14	were	be	AUX
cblr-3014	222	15	invested	invest	VERB
cblr-3014	222	16	in	in	ADP
cblr-3014	222	17	the	the	DET
cblr-3014	222	18	epicurum	epicurum	PROPN
cblr-3014	223	1	fund.57	fund.57	PROPN
cblr-3014	224	1	thus	thus	ADV
cblr-3014	224	2	,	,	PUNCT
cblr-3014	224	3	parmalat	parmalat	PROPN
cblr-3014	224	4	's	's	PART
cblr-3014	224	5	problems	problem	NOUN
cblr-3014	224	6	began	begin	VERB
cblr-3014	224	7	to	to	PART
cblr-3014	224	8	compound	compound	VERB
cblr-3014	224	9	.	.	PUNCT
cblr-3014	225	1	as	as	SCONJ
cblr-3014	225	2	its	its	PRON
cblr-3014	225	3	management	management	NOUN
cblr-3014	225	4	team	team	NOUN
cblr-3014	225	5	tried	try	VERB
cblr-3014	225	6	to	to	PART
cblr-3014	225	7	convince	convince	VERB
cblr-3014	225	8	s&p	s&p	PROPN
cblr-3014	225	9	of	of	ADP
cblr-3014	225	10	the	the	DET
cblr-3014	225	11	financial	financial	ADJ
cblr-3014	225	12	health	health	NOUN
cblr-3014	225	13	of	of	ADP
cblr-3014	225	14	the	the	DET
cblr-3014	225	15	company	company	NOUN
cblr-3014	225	16	,	,	PUNCT
cblr-3014	225	17	it	it	PRON
cblr-3014	225	18	desperately	desperately	ADV
cblr-3014	225	19	attempted	attempt	VERB
cblr-3014	225	20	to	to	PART
cblr-3014	225	21	raise	raise	VERB
cblr-3014	225	22	the	the	DET
cblr-3014	225	23	funds	fund	NOUN
cblr-3014	225	24	needed	need	VERB
cblr-3014	225	25	to	to	PART
cblr-3014	225	26	pay	pay	VERB
cblr-3014	225	27	off	off	ADP
cblr-3014	225	28	a	a	DET
cblr-3014	225	29	e150	e150	PROPN
cblr-3014	225	30	million	million	NUM
cblr-3014	225	31	bond	bond	NOUN
cblr-3014	225	32	expiring	expire	VERB
cblr-3014	225	33	on	on	ADP
cblr-3014	225	34	december	december	PROPN
cblr-3014	225	35	15	15	NUM
cblr-3014	225	36	,	,	PUNCT
cblr-3014	225	37	2003	2003	NUM
cblr-3014	225	38	.	.	PUNCT
cblr-3014	226	1	but	but	CCONJ
cblr-3014	226	2	,	,	PUNCT
cblr-3014	226	3	on	on	ADP
cblr-3014	226	4	december	december	PROPN
cblr-3014	226	5	9	9	NUM
cblr-3014	226	6	,	,	PUNCT
cblr-3014	226	7	s&p	s&p	PROPN
cblr-3014	226	8	finally	finally	ADV
cblr-3014	226	9	lowered	lower	VERB
cblr-3014	226	10	parmalat	parmalat	NOUN
cblr-3014	226	11	's	's	PART
cblr-3014	226	12	long	long	ADJ
cblr-3014	226	13	-	-	PUNCT
cblr-3014	226	14	term	term	NOUN
cblr-3014	226	15	debt	debt	NOUN
cblr-3014	226	16	rating	rating	NOUN
cblr-3014	226	17	from	from	ADP
cblr-3014	226	18	bbbto	bbbto	NOUN
cblr-3014	226	19	b+	b+	NOUN
cblr-3014	226	20	,	,	PUNCT
cblr-3014	226	21	the	the	DET
cblr-3014	226	22	"	"	PUNCT
cblr-3014	226	23	junk	junk	NOUN
cblr-3014	226	24	"	"	PUNCT
cblr-3014	226	25	rating	rating	NOUN
cblr-3014	226	26	it	it	PRON
cblr-3014	226	27	deserved	deserve	VERB
cblr-3014	226	28	all	all	PRON
cblr-3014	226	29	along.58	along.58	NOUN
cblr-3014	226	30	the	the	DET
cblr-3014	226	31	fraud	fraud	NOUN
cblr-3014	226	32	was	be	AUX
cblr-3014	226	33	not	not	PART
cblr-3014	226	34	yet	yet	ADV
cblr-3014	226	35	apparent	apparent	ADJ
cblr-3014	226	36	,	,	PUNCT
cblr-3014	226	37	but	but	CCONJ
cblr-3014	226	38	parmalat	parmalat	PROPN
cblr-3014	226	39	's	's	PART
cblr-3014	226	40	troubles	trouble	NOUN
cblr-3014	226	41	were	be	AUX
cblr-3014	226	42	beginning	begin	VERB
cblr-3014	226	43	to	to	ADP
cblr-3014	226	44	surface	surface	NOUN
cblr-3014	226	45	.	.	PUNCT
cblr-3014	227	1	after	after	ADP
cblr-3014	227	2	announcing	announce	VERB
cblr-3014	227	3	that	that	SCONJ
cblr-3014	227	4	parmalat	parmalat	PROPN
cblr-3014	227	5	had	have	AUX
cblr-3014	227	6	encountered	encounter	VERB
cblr-3014	227	7	problems	problem	NOUN
cblr-3014	227	8	in	in	ADP
cblr-3014	227	9	liquidating	liquidate	VERB
cblr-3014	227	10	the	the	DET
cblr-3014	227	11	epicurum	epicurum	PROPN
cblr-3014	227	12	account	account	PROPN
cblr-3014	227	13	(	(	PUNCT
cblr-3014	227	14	because	because	SCONJ
cblr-3014	227	15	the	the	DET
cblr-3014	227	16	liquidity	liquidity	NOUN
cblr-3014	227	17	invested	invest	VERB
cblr-3014	227	18	in	in	ADP
cblr-3014	227	19	it	it	PRON
cblr-3014	227	20	was	be	AUX
cblr-3014	227	21	fictitious	fictitious	ADJ
cblr-3014	227	22	)	)	PUNCT
cblr-3014	227	23	,	,	PUNCT
cblr-3014	227	24	tanzi	tanzi	NOUN
cblr-3014	227	25	officially	officially	ADV
cblr-3014	227	26	resigned	resign	VERB
cblr-3014	227	27	as	as	ADP
cblr-3014	227	28	ceo	ceo	NOUN
cblr-3014	227	29	on	on	ADP
cblr-3014	227	30	december	december	PROPN
cblr-3014	227	31	14	14	NUM
cblr-3014	227	32	,	,	PUNCT
cblr-3014	227	33	and	and	CCONJ
cblr-3014	227	34	enrico	enrico	PROPN
cblr-3014	227	35	bondi	bondi	PROPN
cblr-3014	227	36	replaced	replace	VERB
cblr-3014	227	37	him.59	him.59	PROPN
cblr-3014	227	38	bondi	bondi	PROPN
cblr-3014	227	39	did	do	AUX
cblr-3014	227	40	not	not	PART
cblr-3014	227	41	realize	realize	VERB
cblr-3014	227	42	the	the	DET
cblr-3014	227	43	true	true	ADJ
cblr-3014	227	44	financial	financial	ADJ
cblr-3014	227	45	status	status	NOUN
cblr-3014	227	46	of	of	ADP
cblr-3014	227	47	the	the	DET
cblr-3014	227	48	company	company	NOUN
cblr-3014	227	49	at	at	ADP
cblr-3014	227	50	that	that	DET
cblr-3014	227	51	time	time	NOUN
cblr-3014	227	52	.	.	PUNCT
cblr-3014	228	1	56	56	NUM
cblr-3014	228	2	capolino	capolino	NOUN
cblr-3014	228	3	et	et	PROPN
cblr-3014	228	4	al	al	PROPN
cblr-3014	228	5	.	.	PROPN
cblr-3014	228	6	,	,	PUNCT
cblr-3014	228	7	supra	supra	PROPN
cblr-3014	228	8	note	note	PROPN
cblr-3014	228	9	16	16	NUM
cblr-3014	228	10	,	,	PUNCT
cblr-3014	228	11	at	at	ADP
cblr-3014	228	12	168	168	NUM
cblr-3014	228	13	.	.	PUNCT
cblr-3014	229	1	italian	italian	ADJ
cblr-3014	229	2	authorities	authority	NOUN
cblr-3014	229	3	are	be	AUX
cblr-3014	229	4	investigating	investigate	VERB
cblr-3014	229	5	deutsche	deutsche	PROPN
cblr-3014	229	6	bank	bank	NOUN
cblr-3014	229	7	's	's	PART
cblr-3014	229	8	investment	investment	NOUN
cblr-3014	229	9	in	in	ADP
cblr-3014	229	10	parmalat	parmalat	NOUN
cblr-3014	229	11	in	in	ADP
cblr-3014	229	12	the	the	DET
cblr-3014	229	13	few	few	ADJ
cblr-3014	229	14	months	month	NOUN
cblr-3014	229	15	before	before	SCONJ
cblr-3014	229	16	the	the	DET
cblr-3014	229	17	scandal	scandal	NOUN
cblr-3014	229	18	erupted	erupt	VERB
cblr-3014	229	19	.	.	PUNCT
cblr-3014	230	1	apparently	apparently	ADV
cblr-3014	230	2	,	,	PUNCT
cblr-3014	230	3	in	in	ADP
cblr-3014	230	4	november	november	PROPN
cblr-3014	230	5	2003	2003	NUM
cblr-3014	230	6	,	,	PUNCT
cblr-3014	230	7	deutsche	deutsche	PROPN
cblr-3014	230	8	bank	bank	PROPN
cblr-3014	230	9	officially	officially	ADV
cblr-3014	230	10	purchased	purchase	VERB
cblr-3014	230	11	5	5	NUM
cblr-3014	230	12	%	%	NOUN
cblr-3014	230	13	of	of	ADP
cblr-3014	230	14	parmalat	parmalat	NOUN
cblr-3014	230	15	from	from	ADP
cblr-3014	230	16	private	private	ADJ
cblr-3014	230	17	investors	investor	NOUN
cblr-3014	230	18	.	.	PUNCT
cblr-3014	231	1	at	at	ADP
cblr-3014	231	2	the	the	DET
cblr-3014	231	3	same	same	ADJ
cblr-3014	231	4	time	time	NOUN
cblr-3014	231	5	,	,	PUNCT
cblr-3014	231	6	a	a	DET
cblr-3014	231	7	parmalat	parmalat	ADJ
cblr-3014	231	8	insider	insider	NOUN
cblr-3014	231	9	revealed	reveal	VERB
cblr-3014	231	10	in	in	ADP
cblr-3014	231	11	an	an	DET
cblr-3014	231	12	interview	interview	NOUN
cblr-3014	231	13	that	that	SCONJ
cblr-3014	231	14	parmalat	parmalat	PROPN
cblr-3014	231	15	hired	hire	VERB
cblr-3014	231	16	deutsche	deutsche	PROPN
cblr-3014	231	17	bank	bank	PROPN
cblr-3014	231	18	to	to	PART
cblr-3014	231	19	fix	fix	VERB
cblr-3014	231	20	the	the	DET
cblr-3014	231	21	financial	financial	ADJ
cblr-3014	231	22	problems	problem	NOUN
cblr-3014	231	23	of	of	ADP
cblr-3014	231	24	the	the	DET
cblr-3014	231	25	group	group	NOUN
cblr-3014	231	26	(	(	PUNCT
cblr-3014	231	27	a	a	DET
cblr-3014	231	28	task	task	NOUN
cblr-3014	231	29	which	which	PRON
cblr-3014	231	30	had	have	AUX
cblr-3014	231	31	apparently	apparently	ADV
cblr-3014	231	32	been	be	AUX
cblr-3014	231	33	delegated	delegate	VERB
cblr-3014	231	34	to	to	ADP
cblr-3014	231	35	another	another	DET
cblr-3014	231	36	firm	firm	NOUN
cblr-3014	231	37	)	)	PUNCT
cblr-3014	231	38	.	.	PUNCT
cblr-3014	232	1	three	three	NUM
cblr-3014	232	2	days	day	NOUN
cblr-3014	232	3	before	before	SCONJ
cblr-3014	232	4	the	the	DET
cblr-3014	232	5	scandal	scandal	NOUN
cblr-3014	232	6	unraveled	unravel	VERB
cblr-3014	232	7	,	,	PUNCT
cblr-3014	232	8	on	on	ADP
cblr-3014	232	9	december	december	PROPN
cblr-3014	232	10	19	19	NUM
cblr-3014	232	11	,	,	PUNCT
cblr-3014	232	12	deutsche	deutsche	PROPN
cblr-3014	232	13	bank	bank	PROPN
cblr-3014	232	14	sold	sell	VERB
cblr-3014	232	15	its	its	PRON
cblr-3014	232	16	shares	share	NOUN
cblr-3014	232	17	of	of	ADP
cblr-3014	232	18	parmalat	parmalat	NOUN
cblr-3014	232	19	,	,	PUNCT
cblr-3014	232	20	supposedly	supposedly	ADV
cblr-3014	232	21	in	in	ADP
cblr-3014	232	22	accordance	accordance	NOUN
cblr-3014	232	23	with	with	ADP
cblr-3014	232	24	a	a	DET
cblr-3014	232	25	loan	loan	NOUN
cblr-3014	232	26	agreement	agreement	NOUN
cblr-3014	232	27	with	with	ADP
cblr-3014	232	28	institutional	institutional	ADJ
cblr-3014	232	29	investors	investor	NOUN
cblr-3014	232	30	in	in	ADP
cblr-3014	232	31	the	the	DET
cblr-3014	232	32	united	united	PROPN
cblr-3014	232	33	states	states	PROPN
cblr-3014	232	34	.	.	PUNCT
cblr-3014	233	1	deutsche	deutsche	PROPN
cblr-3014	233	2	bank	bank	PROPN
cblr-3014	233	3	also	also	ADV
cblr-3014	233	4	assisted	assist	VERB
cblr-3014	233	5	parmalat	parmalat	NOUN
cblr-3014	233	6	in	in	ADP
cblr-3014	233	7	filing	file	VERB
cblr-3014	233	8	some	some	DET
cblr-3014	233	9	documents	document	NOUN
cblr-3014	233	10	with	with	ADP
cblr-3014	233	11	s&p	s&p	PROPN
cblr-3014	233	12	for	for	ADP
cblr-3014	233	13	certification	certification	NOUN
cblr-3014	233	14	purposes	purpose	NOUN
cblr-3014	233	15	(	(	PUNCT
cblr-3014	233	16	although	although	SCONJ
cblr-3014	233	17	parmalat	parmalat	NOUN
cblr-3014	233	18	has	have	AUX
cblr-3014	233	19	been	be	AUX
cblr-3014	233	20	accused	accuse	VERB
cblr-3014	233	21	of	of	ADP
cblr-3014	233	22	forging	forge	VERB
cblr-3014	233	23	deutsche	deutsche	PROPN
cblr-3014	233	24	bank	bank	NOUN
cblr-3014	233	25	's	's	PART
cblr-3014	233	26	logo	logo	NOUN
cblr-3014	233	27	on	on	ADP
cblr-3014	233	28	some	some	PRON
cblr-3014	233	29	of	of	ADP
cblr-3014	233	30	those	those	DET
cblr-3014	233	31	documents	document	NOUN
cblr-3014	233	32	)	)	PUNCT
cblr-3014	233	33	.	.	PUNCT
cblr-3014	234	1	based	base	VERB
cblr-3014	234	2	on	on	ADP
cblr-3014	234	3	these	these	DET
cblr-3014	234	4	accounts	account	NOUN
cblr-3014	234	5	,	,	PUNCT
cblr-3014	234	6	deutsche	deutsche	PROPN
cblr-3014	234	7	bank	bank	NOUN
cblr-3014	234	8	's	's	PART
cblr-3014	234	9	interactions	interaction	NOUN
cblr-3014	234	10	with	with	ADP
cblr-3014	234	11	parmalat	parmalat	NOUN
cblr-3014	234	12	appear	appear	VERB
cblr-3014	234	13	suspicious	suspicious	ADJ
cblr-3014	234	14	.	.	PUNCT
cblr-3014	235	1	see	see	VERB
cblr-3014	235	2	i	i	PRON
cblr-3014	235	3	d.	d.	PROPN
cblr-3014	235	4	at	at	ADP
cblr-3014	235	5	169	169	NUM
cblr-3014	235	6	-	-	SYM
cblr-3014	235	7	74	74	NUM
cblr-3014	235	8	.	.	PUNCT
cblr-3014	236	1	17	17	NUM
cblr-3014	237	1	i	i	PRON
cblr-3014	237	2	d.	d.	PROPN
cblr-3014	237	3	at	at	ADP
cblr-3014	237	4	175	175	NUM
cblr-3014	237	5	.	.	PUNCT
cblr-3014	238	1	i	i	PRON
cblr-3014	238	2	d.	d.	PROPN
cblr-3014	238	3	at	at	ADP
cblr-3014	238	4	175	175	NUM
cblr-3014	238	5	-	-	SYM
cblr-3014	238	6	76	76	NUM
cblr-3014	238	7	.	.	PUNCT
cblr-3014	239	1	"	"	PUNCT
cblr-3014	239	2	'	'	PUNCT
cblr-3014	239	3	bondi	bondi	PROPN
cblr-3014	239	4	later	later	ADV
cblr-3014	239	5	served	serve	VERB
cblr-3014	239	6	as	as	ADP
cblr-3014	239	7	the	the	DET
cblr-3014	239	8	special	special	ADJ
cblr-3014	239	9	administrator	administrator	NOUN
cblr-3014	239	10	of	of	ADP
cblr-3014	239	11	parmalat	parmalat	NOUN
cblr-3014	239	12	in	in	ADP
cblr-3014	239	13	bankruptcy	bankruptcy	NOUN
cblr-3014	239	14	.	.	PUNCT
cblr-3014	240	1	i	i	PRON
cblr-3014	240	2	d.	d.	PROPN
cblr-3014	240	3	at	at	ADP
cblr-3014	240	4	212	212	NUM
cblr-3014	240	5	.	.	PUNCT
cblr-3014	241	1	calisto	calisto	PROPN
cblr-3014	241	2	tanzi	tanzi	PROPN
cblr-3014	241	3	was	be	AUX
cblr-3014	241	4	to	to	PART
cblr-3014	241	5	go	go	VERB
cblr-3014	241	6	on	on	ADP
cblr-3014	241	7	trial	trial	NOUN
cblr-3014	241	8	in	in	ADP
cblr-3014	241	9	milan	milan	PROPN
cblr-3014	241	10	on	on	ADP
cblr-3014	241	11	september	september	PROPN
cblr-3014	241	12	28	28	NUM
cblr-3014	241	13	,	,	PUNCT
cblr-3014	241	14	2005	2005	NUM
cblr-3014	241	15	.	.	PUNCT
cblr-3014	242	1	the	the	DET
cblr-3014	242	2	judge	judge	NOUN
cblr-3014	242	3	assigned	assign	VERB
cblr-3014	242	4	to	to	ADP
cblr-3014	242	5	the	the	DET
cblr-3014	242	6	case	case	NOUN
cblr-3014	242	7	refused	refuse	VERB
cblr-3014	242	8	his	his	PRON
cblr-3014	242	9	request	request	NOUN
cblr-3014	242	10	for	for	ADP
cblr-3014	242	11	a	a	DET
cblr-3014	242	12	plea	plea	NOUN
cblr-3014	242	13	bargain	bargain	NOUN
cblr-3014	242	14	.	.	PUNCT
cblr-3014	243	1	see	see	VERB
cblr-3014	243	2	eric	eric	PROPN
cblr-3014	243	3	sylvers	sylvers	PROPN
cblr-3014	243	4	,	,	PUNCT
cblr-3014	243	5	judge	judge	NOUN
cblr-3014	243	6	in	in	ADP
cblr-3014	243	7	italy	italy	PROPN
cblr-3014	243	8	sentences	sentence	VERB
cblr-3014	243	9	11	11	NUM
cblr-3014	243	10	in	in	ADP
cblr-3014	243	11	collapse	collapse	NOUN
cblr-3014	243	12	of	of	ADP
cblr-3014	243	13	parmalat	parmalat	PROPN
cblr-3014	243	14	,	,	PUNCT
cblr-3014	243	15	n.y	n.y	PROPN
cblr-3014	243	16	.	.	PROPN
cblr-3014	243	17	times	times	PROPN
cblr-3014	243	18	,	,	PUNCT
cblr-3014	243	19	june	june	PROPN
cblr-3014	243	20	29	29	NUM
cblr-3014	243	21	,	,	PUNCT
cblr-3014	243	22	2005	2005	NUM
cblr-3014	243	23	,	,	PUNCT
cblr-3014	243	24	at	at	ADP
cblr-3014	243	25	c6	c6	PROPN
cblr-3014	243	26	[	[	X
cblr-3014	243	27	hereinafter	hereinafter	NOUN
cblr-3014	243	28	sylvers	sylver	NOUN
cblr-3014	243	29	,	,	PUNCT
cblr-3014	243	30	sentencing	sentencing	NOUN
cblr-3014	243	31	]	]	PUNCT
cblr-3014	243	32	.	.	PUNCT
cblr-3014	244	1	[	[	X
cblr-3014	244	2	vol	vol	NOUN
cblr-3014	244	3	.	.	PUNCT
cblr-3014	244	4	2005	2005	NUM
cblr-3014	244	5	acting	act	VERB
cblr-3014	244	6	upon	upon	SCONJ
cblr-3014	244	7	a	a	DET
cblr-3014	244	8	request	request	NOUN
cblr-3014	244	9	from	from	ADP
cblr-3014	244	10	c.o.n.s.o.b	c.o.n.s.o.b	PROPN
cblr-3014	244	11	.	.	PROPN
cblr-3014	244	12	,	,	PUNCT
cblr-3014	244	13	grant	grant	PROPN
cblr-3014	244	14	thornton	thornton	PROPN
cblr-3014	244	15	ultimately	ultimately	ADV
cblr-3014	244	16	revealed	reveal	VERB
cblr-3014	244	17	the	the	DET
cblr-3014	244	18	fraud	fraud	NOUN
cblr-3014	244	19	on	on	ADP
cblr-3014	244	20	december	december	PROPN
cblr-3014	244	21	19	19	NUM
cblr-3014	244	22	,	,	PUNCT
cblr-3014	244	23	2003	2003	NUM
cblr-3014	244	24	when	when	SCONJ
cblr-3014	244	25	it	it	PRON
cblr-3014	244	26	asked	ask	VERB
cblr-3014	244	27	boa	boa	NOUN
cblr-3014	244	28	for	for	ADP
cblr-3014	244	29	an	an	DET
cblr-3014	244	30	official	official	ADJ
cblr-3014	244	31	confirmation	confirmation	NOUN
cblr-3014	244	32	of	of	ADP
cblr-3014	244	33	the	the	DET
cblr-3014	244	34	notorious	notorious	ADJ
cblr-3014	244	35	£	£	SYM
cblr-3014	244	36	3.9	3.9	NUM
cblr-3014	244	37	billion	billion	NUM
cblr-3014	244	38	account	account	NOUN
cblr-3014	244	39	.	.	PUNCT
cblr-3014	245	1	it	it	PRON
cblr-3014	245	2	came	come	VERB
cblr-3014	245	3	as	as	ADP
cblr-3014	245	4	a	a	DET
cblr-3014	245	5	big	big	ADJ
cblr-3014	245	6	shock	shock	NOUN
cblr-3014	245	7	to	to	ADP
cblr-3014	245	8	many	many	ADJ
cblr-3014	245	9	that	that	SCONJ
cblr-3014	245	10	the	the	DET
cblr-3014	245	11	account	account	NOUN
cblr-3014	245	12	listed	list	VERB
cblr-3014	245	13	on	on	ADP
cblr-3014	245	14	parmalat	parmalat	PROPN
cblr-3014	245	15	's	's	PART
cblr-3014	245	16	books	book	NOUN
cblr-3014	245	17	did	do	AUX
cblr-3014	245	18	not	not	PART
cblr-3014	245	19	exist	exist	VERB
cblr-3014	245	20	.	.	PUNCT
cblr-3014	246	1	italian	italian	ADJ
cblr-3014	246	2	authorities	authority	NOUN
cblr-3014	246	3	arrested	arrest	VERB
cblr-3014	246	4	tanzi6	tanzi6	NOUN
cblr-3014	246	5	°	°	PROPN
cblr-3014	246	6	on	on	ADP
cblr-3014	246	7	december	december	PROPN
cblr-3014	246	8	27	27	NUM
cblr-3014	246	9	,	,	PUNCT
cblr-3014	246	10	but	but	CCONJ
cblr-3014	246	11	only	only	ADV
cblr-3014	246	12	after	after	SCONJ
cblr-3014	246	13	parmalat	parmalat	PROPN
cblr-3014	246	14	's	's	PART
cblr-3014	246	15	long	long	ADJ
cblr-3014	246	16	-	-	PUNCT
cblr-3014	246	17	term	term	NOUN
cblr-3014	246	18	debt	debt	NOUN
cblr-3014	246	19	rating	rating	NOUN
cblr-3014	246	20	had	have	AUX
cblr-3014	246	21	been	be	AUX
cblr-3014	246	22	lowered	lower	VERB
cblr-3014	246	23	to	to	ADP
cblr-3014	246	24	d,6	d,6	PRON
cblr-3014	246	25	and	and	CCONJ
cblr-3014	246	26	tonna	tonna	NOUN
cblr-3014	246	27	had	have	AUX
cblr-3014	246	28	destroyed	destroy	VERB
cblr-3014	246	29	some	some	PRON
cblr-3014	246	30	of	of	ADP
cblr-3014	246	31	the	the	DET
cblr-3014	246	32	computers	computer	NOUN
cblr-3014	246	33	that	that	PRON
cblr-3014	246	34	contained	contain	VERB
cblr-3014	246	35	important	important	ADJ
cblr-3014	246	36	information	information	NOUN
cblr-3014	246	37	about	about	ADP
cblr-3014	246	38	the	the	DET
cblr-3014	246	39	fraud	fraud	NOUN
cblr-3014	246	40	.	.	PUNCT
cblr-3014	247	1	on	on	ADP
cblr-3014	247	2	december	december	PROPN
cblr-3014	247	3	29	29	NUM
cblr-3014	247	4	,	,	PUNCT
cblr-3014	247	5	parmalat	parmalat	NOUN
cblr-3014	247	6	was	be	AUX
cblr-3014	247	7	declared	declare	VERB
cblr-3014	247	8	insolvent	insolvent	ADJ
cblr-3014	247	9	.	.	PUNCT
cblr-3014	248	1	at	at	ADP
cblr-3014	248	2	the	the	DET
cblr-3014	248	3	end	end	NOUN
cblr-3014	248	4	of	of	ADP
cblr-3014	248	5	january	january	PROPN
cblr-3014	248	6	2004	2004	NUM
cblr-3014	248	7	,	,	PUNCT
cblr-3014	248	8	pwc	pwc	PROPN
cblr-3014	248	9	,	,	PUNCT
cblr-3014	248	10	the	the	DET
cblr-3014	248	11	accounting	accounting	NOUN
cblr-3014	248	12	firm	firm	NOUN
cblr-3014	248	13	appointed	appoint	VERB
cblr-3014	248	14	by	by	ADP
cblr-3014	248	15	bondi	bondi	PROPN
cblr-3014	248	16	to	to	PART
cblr-3014	248	17	replace	replace	VERB
cblr-3014	248	18	grant	grant	PROPN
cblr-3014	248	19	thornton	thornton	PROPN
cblr-3014	248	20	,	,	PUNCT
cblr-3014	248	21	tried	try	VERB
cblr-3014	248	22	to	to	PART
cblr-3014	248	23	assess	assess	VERB
cblr-3014	248	24	the	the	DET
cblr-3014	248	25	true	true	ADJ
cblr-3014	248	26	status	status	NOUN
cblr-3014	248	27	of	of	ADP
cblr-3014	248	28	parmalat	parmalat	PROPN
cblr-3014	248	29	's	's	PART
cblr-3014	248	30	consolidated	consolidated	ADJ
cblr-3014	248	31	balances.62	balances.62	NOUN
cblr-3014	248	32	the	the	DET
cblr-3014	248	33	result	result	NOUN
cblr-3014	248	34	was	be	AUX
cblr-3014	248	35	shocking	shocking	ADJ
cblr-3014	248	36	.	.	PUNCT
cblr-3014	249	1	pwc	pwc	PROPN
cblr-3014	249	2	reported	report	VERB
cblr-3014	249	3	that	that	SCONJ
cblr-3014	249	4	the	the	DET
cblr-3014	249	5	parmalat	parmalat	PROPN
cblr-3014	249	6	group	group	NOUN
cblr-3014	249	7	had	have	VERB
cblr-3014	249	8	£	£	SYM
cblr-3014	249	9	14.3	14.3	NUM
cblr-3014	249	10	billion	billion	NUM
cblr-3014	249	11	(	(	PUNCT
cblr-3014	249	12	approximately	approximately	ADV
cblr-3014	249	13	$	$	SYM
cblr-3014	249	14	17.5	17.5	NUM
cblr-3014	249	15	billion	billion	NUM
cblr-3014	249	16	)	)	PUNCT
cblr-3014	249	17	in	in	ADP
cblr-3014	249	18	debt	debt	NOUN
cblr-3014	249	19	,	,	PUNCT
cblr-3014	249	20	almost	almost	ADV
cblr-3014	249	21	eight	eight	NUM
cblr-3014	249	22	times	time	NOUN
cblr-3014	249	23	as	as	ADV
cblr-3014	249	24	much	much	ADV
cblr-3014	249	25	as	as	ADP
cblr-3014	249	26	the	the	DET
cblr-3014	249	27	£	£	SYM
cblr-3014	249	28	1.82	1.82	NUM
cblr-3014	249	29	billion	billion	NUM
cblr-3014	249	30	(	(	PUNCT
cblr-3014	249	31	approximately	approximately	ADV
cblr-3014	249	32	$	$	SYM
cblr-3014	249	33	2.23	2.23	NUM
cblr-3014	249	34	billion	billion	NUM
cblr-3014	249	35	)	)	PUNCT
cblr-3014	249	36	amount	amount	NOUN
cblr-3014	249	37	that	that	PRON
cblr-3014	249	38	it	it	PRON
cblr-3014	249	39	had	have	AUX
cblr-3014	249	40	declared	declare	VERB
cblr-3014	249	41	on	on	ADP
cblr-3014	249	42	its	its	PRON
cblr-3014	249	43	balance	balance	NOUN
cblr-3014	249	44	sheet	sheet	NOUN
cblr-3014	249	45	as	as	ADP
cblr-3014	249	46	of	of	ADP
cblr-3014	249	47	september	september	PROPN
cblr-3014	249	48	2003.63	2003.63	NUM
cblr-3014	249	49	the	the	DET
cblr-3014	249	50	assets	asset	NOUN
cblr-3014	249	51	of	of	ADP
cblr-3014	249	52	the	the	DET
cblr-3014	249	53	company	company	NOUN
cblr-3014	249	54	were	be	AUX
cblr-3014	249	55	described	describe	VERB
cblr-3014	249	56	as	as	ADP
cblr-3014	249	57	"	"	PUNCT
cblr-3014	249	58	negligible	negligible	ADJ
cblr-3014	249	59	,	,	PUNCT
cblr-3014	249	60	"	"	PUNCT
cblr-3014	249	61	and	and	CCONJ
cblr-3014	249	62	there	there	PRON
cblr-3014	249	63	was	be	VERB
cblr-3014	249	64	a	a	DET
cblr-3014	249	65	nearly	nearly	ADV
cblr-3014	249	66	complete	complete	ADJ
cblr-3014	249	67	lack	lack	NOUN
cblr-3014	249	68	of	of	ADP
cblr-3014	249	69	liquidity	liquidity	NOUN
cblr-3014	249	70	,	,	PUNCT
cblr-3014	249	71	since	since	SCONJ
cblr-3014	249	72	e3.9	e3.9	PROPN
cblr-3014	249	73	billion	billion	NUM
cblr-3014	249	74	of	of	ADP
cblr-3014	249	75	the	the	DET
cblr-3014	249	76	putative	putative	ADJ
cblr-3014	249	77	£	£	SYM
cblr-3014	249	78	4.2	4.2	NUM
cblr-3014	249	79	billion	billion	NUM
cblr-3014	249	80	cash	cash	NOUN
cblr-3014	249	81	balance	balance	NOUN
cblr-3014	249	82	did	do	AUX
cblr-3014	249	83	not	not	PART
cblr-3014	249	84	exist.64	exist.64	VERB
cblr-3014	249	85	to	to	PART
cblr-3014	249	86	make	make	VERB
cblr-3014	249	87	matters	matter	NOUN
cblr-3014	249	88	worse	bad	ADJ
cblr-3014	249	89	,	,	PUNCT
cblr-3014	249	90	the	the	DET
cblr-3014	249	91	financial	financial	ADJ
cblr-3014	249	92	statements	statement	NOUN
cblr-3014	249	93	boasted	boast	VERB
cblr-3014	249	94	an	an	DET
cblr-3014	249	95	ebitda	ebitda	NOUN
cblr-3014	249	96	60	60	NUM
cblr-3014	249	97	capolino	capolino	NOUN
cblr-3014	249	98	et	et	PROPN
cblr-3014	249	99	al	al	PROPN
cblr-3014	249	100	.	.	PROPN
cblr-3014	249	101	,	,	PUNCT
cblr-3014	249	102	supra	supra	PROPN
cblr-3014	249	103	note	note	PROPN
cblr-3014	249	104	16	16	NUM
cblr-3014	249	105	,	,	PUNCT
cblr-3014	249	106	at	at	ADP
cblr-3014	249	107	221	221	NUM
cblr-3014	249	108	-	-	SYM
cblr-3014	249	109	22	22	NUM
cblr-3014	249	110	.	.	PUNCT
cblr-3014	250	1	shortly	shortly	ADV
cblr-3014	250	2	after	after	SCONJ
cblr-3014	250	3	tanzi	tanzi	NOUN
cblr-3014	250	4	's	's	PART
cblr-3014	250	5	arrest	arrest	NOUN
cblr-3014	250	6	,	,	PUNCT
cblr-3014	250	7	tonna	tonna	NOUN
cblr-3014	250	8	and	and	CCONJ
cblr-3014	250	9	luciano	luciano	PROPN
cblr-3014	250	10	del	del	PROPN
cblr-3014	250	11	soldato	soldato	PROPN
cblr-3014	250	12	,	,	PUNCT
cblr-3014	250	13	a	a	DET
cblr-3014	250	14	former	former	ADJ
cblr-3014	250	15	parmalat	parmalat	PROPN
cblr-3014	250	16	cfo	cfo	PROPN
cblr-3014	250	17	,	,	PUNCT
cblr-3014	250	18	were	be	AUX
cblr-3014	250	19	arrested	arrest	VERB
cblr-3014	250	20	as	as	ADV
cblr-3014	250	21	well	well	ADV
cblr-3014	250	22	.	.	PUNCT
cblr-3014	251	1	a	a	DET
cblr-3014	251	2	judge	judge	NOUN
cblr-3014	251	3	in	in	ADP
cblr-3014	251	4	milan	milan	PROPN
cblr-3014	251	5	sentenced	sentence	VERB
cblr-3014	251	6	them	they	PRON
cblr-3014	251	7	both	both	PRON
cblr-3014	251	8	on	on	ADP
cblr-3014	251	9	june	june	PROPN
cblr-3014	251	10	28	28	NUM
cblr-3014	251	11	,	,	PUNCT
cblr-3014	251	12	2005	2005	NUM
cblr-3014	251	13	.	.	PUNCT
cblr-3014	252	1	of	of	ADP
cblr-3014	252	2	the	the	DET
cblr-3014	252	3	eleven	eleven	NUM
cblr-3014	252	4	parmalat	parmalat	PROPN
cblr-3014	252	5	executives	executive	NOUN
cblr-3014	252	6	who	who	PRON
cblr-3014	252	7	were	be	AUX
cblr-3014	252	8	convicted	convict	VERB
cblr-3014	252	9	,	,	PUNCT
cblr-3014	252	10	tonna	tonna	NOUN
cblr-3014	252	11	received	receive	VERB
cblr-3014	252	12	the	the	DET
cblr-3014	252	13	harshest	harsh	ADJ
cblr-3014	252	14	prison	prison	NOUN
cblr-3014	252	15	sentence	sentence	NOUN
cblr-3014	252	16	:	:	PUNCT
cblr-3014	252	17	two	two	NUM
cblr-3014	252	18	years	year	NOUN
cblr-3014	252	19	and	and	CCONJ
cblr-3014	252	20	six	six	NUM
cblr-3014	252	21	months	month	NOUN
cblr-3014	252	22	.	.	PUNCT
cblr-3014	253	1	however	however	ADV
cblr-3014	253	2	,	,	PUNCT
cblr-3014	253	3	the	the	DET
cblr-3014	253	4	parmalat	parmalat	ADJ
cblr-3014	253	5	executives	executive	NOUN
cblr-3014	253	6	still	still	ADV
cblr-3014	253	7	await	await	VERB
cblr-3014	253	8	trial	trial	NOUN
cblr-3014	253	9	in	in	ADP
cblr-3014	253	10	parma	parma	PROPN
cblr-3014	253	11	,	,	PUNCT
cblr-3014	253	12	where	where	SCONJ
cblr-3014	253	13	prosecutors	prosecutor	NOUN
cblr-3014	253	14	are	be	AUX
cblr-3014	253	15	investigating	investigate	VERB
cblr-3014	253	16	more	more	ADV
cblr-3014	253	17	serious	serious	ADJ
cblr-3014	253	18	claims	claim	NOUN
cblr-3014	253	19	,	,	PUNCT
cblr-3014	253	20	like	like	ADP
cblr-3014	253	21	fraudulent	fraudulent	ADJ
cblr-3014	253	22	bankruptcy	bankruptcy	NOUN
cblr-3014	253	23	,	,	PUNCT
cblr-3014	253	24	which	which	PRON
cblr-3014	253	25	carries	carry	VERB
cblr-3014	253	26	a	a	DET
cblr-3014	253	27	term	term	NOUN
cblr-3014	253	28	of	of	ADP
cblr-3014	253	29	up	up	ADP
cblr-3014	253	30	to	to	PART
cblr-3014	253	31	twenty	twenty	NUM
cblr-3014	253	32	years	year	NOUN
cblr-3014	253	33	.	.	PUNCT
cblr-3014	254	1	see	see	VERB
cblr-3014	254	2	slyvers	slyver	NOUN
cblr-3014	254	3	,	,	PUNCT
cblr-3014	254	4	supra	supra	PROPN
cblr-3014	254	5	note	note	PROPN
cblr-3014	254	6	59	59	NUM
cblr-3014	254	7	,	,	PUNCT
cblr-3014	254	8	at	at	ADP
cblr-3014	254	9	c6	c6	PROPN
cblr-3014	254	10	.	.	PUNCT
cblr-3014	255	1	61	61	NUM
cblr-3014	255	2	capolino	capolino	NOUN
cblr-3014	255	3	etal	etal	NOUN
cblr-3014	255	4	.	.	PUNCT
cblr-3014	255	5	,	,	PUNCT
cblr-3014	255	6	supra	supra	PROPN
cblr-3014	255	7	note	note	PROPN
cblr-3014	255	8	16	16	NUM
cblr-3014	255	9	,	,	PUNCT
cblr-3014	255	10	at	at	ADP
cblr-3014	255	11	176	176	NUM
cblr-3014	255	12	.	.	PUNCT
cblr-3014	256	1	62	62	NUM
cblr-3014	256	2	richard	richard	PROPN
cblr-3014	256	3	y.	y.	PROPN
cblr-3014	256	4	roberts	roberts	PROPN
cblr-3014	256	5	et	et	PROPN
cblr-3014	256	6	al	al	PROPN
cblr-3014	256	7	.	.	PROPN
cblr-3014	256	8	,	,	PUNCT
cblr-3014	256	9	spilt	spilt	NOUN
cblr-3014	256	10	milk	milk	NOUN
cblr-3014	256	11	:	:	PUNCT
cblr-3014	256	12	parmalat	parmalat	NOUN
cblr-3014	256	13	and	and	CCONJ
cblr-3014	256	14	sarbanes	sarbanes	PROPN
cblr-3014	256	15	-	-	PUNCT
cblr-3014	256	16	oxley	oxley	ADJ
cblr-3014	256	17	internal	internal	ADJ
cblr-3014	256	18	controls	control	NOUN
cblr-3014	256	19	reporting	reporting	NOUN
cblr-3014	256	20	,	,	PUNCT
cblr-3014	256	21	sj077	sj077	PROPN
cblr-3014	256	22	a.l.i.-a.b.a	a.l.i.-a.b.a	PROPN
cblr-3014	256	23	.	.	PUNCT
cblr-3014	257	1	continuing	continue	VERB
cblr-3014	257	2	legal	legal	ADJ
cblr-3014	257	3	educ	educ	NOUN
cblr-3014	257	4	.	.	PUNCT
cblr-3014	258	1	399	399	NUM
cblr-3014	258	2	,	,	PUNCT
cblr-3014	258	3	408	408	NUM
cblr-3014	258	4	(	(	PUNCT
cblr-3014	258	5	2004	2004	NUM
cblr-3014	258	6	)	)	PUNCT
cblr-3014	258	7	.	.	PUNCT
cblr-3014	259	1	63	63	NUM
cblr-3014	260	1	i	i	PRON
cblr-3014	260	2	d.	d.	PROPN
cblr-3014	260	3	for	for	ADP
cblr-3014	260	4	parmalat	parmalat	PROPN
cblr-3014	260	5	's	's	PART
cblr-3014	260	6	financial	financial	ADJ
cblr-3014	260	7	statements	statement	NOUN
cblr-3014	260	8	for	for	ADP
cblr-3014	260	9	the	the	DET
cblr-3014	260	10	third	third	ADJ
cblr-3014	260	11	quarter	quarter	NOUN
cblr-3014	260	12	of	of	ADP
cblr-3014	260	13	2003	2003	NUM
cblr-3014	260	14	,	,	PUNCT
cblr-3014	260	15	see	see	VERB
cblr-3014	260	16	director	director	NOUN
cblr-3014	260	17	's	's	PART
cblr-3014	260	18	third	third	ADJ
cblr-3014	260	19	quarter	quarter	NOUN
cblr-3014	260	20	2003	2003	NUM
cblr-3014	260	21	report	report	NOUN
cblr-3014	260	22	,	,	PUNCT
cblr-3014	260	23	supra	supra	PROPN
cblr-3014	260	24	note	note	NOUN
cblr-3014	260	25	5	5	NUM
cblr-3014	260	26	.	.	SYM
cblr-3014	260	27	6	6	NUM
cblr-3014	260	28	galloni	galloni	NOUN
cblr-3014	260	29	,	,	PUNCT
cblr-3014	260	30	supra	supra	PROPN
cblr-3014	260	31	note	note	NOUN
cblr-3014	260	32	10	10	NUM
cblr-3014	260	33	,	,	PUNCT
cblr-3014	260	34	at	at	ADP
cblr-3014	260	35	a3	a3	NOUN
cblr-3014	260	36	.	.	PUNCT
cblr-3014	260	37	is	be	AUX
cblr-3014	260	38	paramla	paramla	PROPN
cblr-3014	260	39	t	t	PROPN
cblr-3014	260	40	europe	europe	PROPN
cblr-3014	260	41	's	's	PART
cblr-3014	260	42	enron?no	enron?no	PROPN
cblr-3014	260	43	.	.	PUNCT
cblr-3014	261	1	3:765	3:765	PROPN
cblr-3014	261	2	columbia	columbia	PROPN
cblr-3014	261	3	business	business	PROPN
cblr-3014	261	4	la	la	PROPN
cblr-3014	261	5	w	w	PROPN
cblr-3014	261	6	review	review	NOUN
cblr-3014	261	7	figure	figure	NOUN
cblr-3014	261	8	that	that	PRON
cblr-3014	261	9	was	be	AUX
cblr-3014	261	10	more	more	ADJ
cblr-3014	261	11	than	than	ADP
cblr-3014	261	12	five	five	NUM
cblr-3014	261	13	times	time	NOUN
cblr-3014	261	14	its	its	PRON
cblr-3014	261	15	actual	actual	ADJ
cblr-3014	261	16	size	size	NOUN
cblr-3014	261	17	.	.	PUNCT
cblr-3014	262	1	5	5	NUM
cblr-3014	262	2	furthermore	furthermore	ADV
cblr-3014	262	3	,	,	PUNCT
cblr-3014	262	4	during	during	ADP
cblr-3014	262	5	the	the	DET
cblr-3014	262	6	first	first	ADJ
cblr-3014	262	7	nine	nine	NUM
cblr-3014	262	8	months	month	NOUN
cblr-3014	262	9	of	of	ADP
cblr-3014	262	10	2003	2003	NUM
cblr-3014	262	11	,	,	PUNCT
cblr-3014	262	12	parmalat	parmalat	PROPN
cblr-3014	262	13	had	have	AUX
cblr-3014	262	14	suffered	suffer	VERB
cblr-3014	262	15	a	a	DET
cblr-3014	262	16	pre	pre	ADJ
cblr-3014	262	17	-	-	ADJ
cblr-3014	262	18	tax	tax	ADJ
cblr-3014	262	19	loss	loss	NOUN
cblr-3014	262	20	of	of	ADP
cblr-3014	262	21	€	€	SYM
cblr-3014	262	22	351	351	NUM
cblr-3014	262	23	million	million	NUM
cblr-3014	262	24	,	,	PUNCT
cblr-3014	262	25	rather	rather	ADV
cblr-3014	262	26	than	than	ADP
cblr-3014	262	27	the	the	DET
cblr-3014	262	28	stated	stated	ADJ
cblr-3014	262	29	pre	pre	ADJ
cblr-3014	262	30	-	-	ADJ
cblr-3014	262	31	tax	tax	ADJ
cblr-3014	262	32	profit	profit	NOUN
cblr-3014	262	33	of	of	ADP
cblr-3014	262	34	€	€	SYM
cblr-3014	262	35	384	384	NUM
cblr-3014	262	36	million.6	million.6	PROPN
cblr-3014	262	37	iii	iii	NOUN
cblr-3014	262	38	.	.	PUNCT
cblr-3014	263	1	the	the	DET
cblr-3014	263	2	means	mean	NOUN
cblr-3014	263	3	used	use	VERB
cblr-3014	263	4	to	to	PART
cblr-3014	263	5	perpetrate	perpetrate	VERB
cblr-3014	263	6	the	the	DET
cblr-3014	263	7	scheme	scheme	NOUN
cblr-3014	263	8	much	much	ADJ
cblr-3014	263	9	uncertainty	uncertainty	NOUN
cblr-3014	263	10	still	still	ADV
cblr-3014	263	11	surrounds	surround	VERB
cblr-3014	263	12	the	the	DET
cblr-3014	263	13	parmalat	parmalat	ADJ
cblr-3014	263	14	scandal	scandal	NOUN
cblr-3014	263	15	.	.	PUNCT
cblr-3014	264	1	several	several	ADJ
cblr-3014	264	2	lawsuits	lawsuit	NOUN
cblr-3014	264	3	have	have	AUX
cblr-3014	264	4	been	be	AUX
cblr-3014	264	5	filed	file	VERB
cblr-3014	264	6	,	,	PUNCT
cblr-3014	264	7	both	both	PRON
cblr-3014	264	8	in	in	ADP
cblr-3014	264	9	italy	italy	PROPN
cblr-3014	264	10	and	and	CCONJ
cblr-3014	264	11	in	in	ADP
cblr-3014	264	12	the	the	DET
cblr-3014	264	13	united	united	PROPN
cblr-3014	264	14	states	states	PROPN
cblr-3014	264	15	,	,	PUNCT
cblr-3014	264	16	and	and	CCONJ
cblr-3014	264	17	it	it	PRON
cblr-3014	264	18	will	will	AUX
cblr-3014	264	19	be	be	AUX
cblr-3014	264	20	the	the	DET
cblr-3014	264	21	task	task	NOUN
cblr-3014	264	22	of	of	ADP
cblr-3014	264	23	judges	judge	NOUN
cblr-3014	264	24	to	to	PART
cblr-3014	264	25	reconstruct	reconstruct	VERB
cblr-3014	264	26	exactly	exactly	ADV
cblr-3014	264	27	what	what	PRON
cblr-3014	264	28	happened	happen	VERB
cblr-3014	264	29	and	and	CCONJ
cblr-3014	264	30	who	who	PRON
cblr-3014	264	31	is	be	AUX
cblr-3014	264	32	responsible	responsible	ADJ
cblr-3014	264	33	.	.	PUNCT
cblr-3014	265	1	nevertheless	nevertheless	ADV
cblr-3014	265	2	,	,	PUNCT
cblr-3014	265	3	in	in	ADP
cblr-3014	265	4	the	the	DET
cblr-3014	265	5	absence	absence	NOUN
cblr-3014	265	6	of	of	ADP
cblr-3014	265	7	a	a	DET
cblr-3014	265	8	final	final	ADJ
cblr-3014	265	9	verdict	verdict	NOUN
cblr-3014	265	10	(	(	PUNCT
cblr-3014	265	11	assuming	assume	VERB
cblr-3014	265	12	that	that	SCONJ
cblr-3014	265	13	there	there	PRON
cblr-3014	265	14	will	will	AUX
cblr-3014	265	15	ever	ever	ADV
cblr-3014	265	16	be	be	AUX
cblr-3014	265	17	one	one	NUM
cblr-3014	265	18	)	)	PUNCT
cblr-3014	265	19	,	,	PUNCT
cblr-3014	265	20	it	it	PRON
cblr-3014	265	21	is	be	AUX
cblr-3014	265	22	possible	possible	ADJ
cblr-3014	265	23	to	to	PART
cblr-3014	265	24	reconstruct	reconstruct	VERB
cblr-3014	265	25	a	a	DET
cblr-3014	265	26	summary	summary	NOUN
cblr-3014	265	27	account	account	NOUN
cblr-3014	265	28	of	of	ADP
cblr-3014	265	29	the	the	DET
cblr-3014	265	30	way	way	NOUN
cblr-3014	265	31	in	in	ADP
cblr-3014	265	32	which	which	PRON
cblr-3014	265	33	the	the	DET
cblr-3014	265	34	parmalat	parmalat	PROPN
cblr-3014	265	35	fraud	fraud	NOUN
cblr-3014	265	36	was	be	AUX
cblr-3014	265	37	perpetrated	perpetrate	VERB
cblr-3014	265	38	.	.	PUNCT
cblr-3014	266	1	this	this	DET
cblr-3014	266	2	analysis	analysis	NOUN
cblr-3014	266	3	relies	rely	VERB
cblr-3014	266	4	in	in	ADP
cblr-3014	266	5	large	large	ADJ
cblr-3014	266	6	part	part	NOUN
cblr-3014	266	7	on	on	ADP
cblr-3014	266	8	a	a	DET
cblr-3014	266	9	journalistic	journalistic	ADJ
cblr-3014	266	10	reconstruction	reconstruction	NOUN
cblr-3014	266	11	of	of	ADP
cblr-3014	266	12	the	the	DET
cblr-3014	266	13	parmalat	parmalat	ADJ
cblr-3014	266	14	scandal	scandal	NOUN
cblr-3014	266	15	published	publish	VERB
cblr-3014	266	16	by	by	ADP
cblr-3014	266	17	mf	mf	NOUN
cblr-3014	266	18	-	-	PUNCT
cblr-3014	266	19	milano	milano	NOUN
cblr-3014	266	20	finanza	finanza	NOUN
cblr-3014	266	21	,	,	PUNCT
cblr-3014	266	22	one	one	NUM
cblr-3014	266	23	of	of	ADP
cblr-3014	266	24	italy	italy	PROPN
cblr-3014	266	25	's	's	PART
cblr-3014	266	26	most	most	ADV
cblr-3014	266	27	renowned	renowned	ADJ
cblr-3014	266	28	financial	financial	ADJ
cblr-3014	266	29	newspapers,67	newspapers,67	NOUN
cblr-3014	266	30	as	as	ADV
cblr-3014	266	31	well	well	ADV
cblr-3014	266	32	as	as	ADP
cblr-3014	266	33	on	on	ADP
cblr-3014	266	34	statements	statement	NOUN
cblr-3014	266	35	made	make	VERB
cblr-3014	266	36	by	by	ADP
cblr-3014	266	37	parmalat	parmalat	NOUN
cblr-3014	266	38	's	's	PART
cblr-3014	266	39	top	top	ADJ
cblr-3014	266	40	managers	manager	NOUN
cblr-3014	266	41	in	in	ADP
cblr-3014	266	42	connection	connection	NOUN
cblr-3014	266	43	with	with	ADP
cblr-3014	266	44	a	a	DET
cblr-3014	266	45	class	class	NOUN
cblr-3014	266	46	action	action	NOUN
cblr-3014	266	47	lawsuit	lawsuit	NOUN
cblr-3014	266	48	filed	file	VERB
cblr-3014	266	49	against	against	ADP
cblr-3014	266	50	parmalat	parmalat	NOUN
cblr-3014	266	51	for	for	ADP
cblr-3014	266	52	securities	security	NOUN
cblr-3014	266	53	violations	violation	NOUN
cblr-3014	266	54	in	in	ADP
cblr-3014	266	55	the	the	DET
cblr-3014	266	56	southern	southern	ADJ
cblr-3014	266	57	district	district	NOUN
cblr-3014	266	58	of	of	ADP
cblr-3014	266	59	new	new	PROPN
cblr-3014	266	60	york	york	PROPN
cblr-3014	266	61	in	in	ADP
cblr-3014	266	62	october	october	PROPN
cblr-3014	266	63	2004	2004	NUM
cblr-3014	266	64	.	.	PUNCT
cblr-3014	267	1	the	the	DET
cblr-3014	267	2	following	follow	VERB
cblr-3014	267	3	account	account	NOUN
cblr-3014	267	4	is	be	AUX
cblr-3014	267	5	not	not	PART
cblr-3014	267	6	intended	intend	VERB
cblr-3014	267	7	to	to	PART
cblr-3014	267	8	be	be	AUX
cblr-3014	267	9	a	a	DET
cblr-3014	267	10	comprehensive	comprehensive	ADJ
cblr-3014	267	11	list	list	NOUN
cblr-3014	267	12	of	of	ADP
cblr-3014	267	13	all	all	PRON
cblr-3014	267	14	of	of	ADP
cblr-3014	267	15	the	the	DET
cblr-3014	267	16	fraudulent	fraudulent	ADJ
cblr-3014	267	17	transactions	transaction	NOUN
cblr-3014	267	18	executed	execute	VERB
cblr-3014	267	19	throughout	throughout	ADP
cblr-3014	267	20	parmalat	parmalat	NOUN
cblr-3014	267	21	's	's	PART
cblr-3014	267	22	history	history	NOUN
cblr-3014	267	23	,	,	PUNCT
cblr-3014	267	24	but	but	CCONJ
cblr-3014	267	25	only	only	ADV
cblr-3014	267	26	to	to	PART
cblr-3014	267	27	describe	describe	VERB
cblr-3014	267	28	the	the	DET
cblr-3014	267	29	most	most	ADV
cblr-3014	267	30	common	common	ADJ
cblr-3014	267	31	means	mean	NOUN
cblr-3014	267	32	employed	employ	VERB
cblr-3014	267	33	to	to	PART
cblr-3014	267	34	further	further	VERB
cblr-3014	267	35	the	the	DET
cblr-3014	267	36	fraud	fraud	NOUN
cblr-3014	267	37	.	.	PUNCT
cblr-3014	268	1	the	the	DET
cblr-3014	268	2	objective	objective	NOUN
cblr-3014	268	3	here	here	ADV
cblr-3014	268	4	is	be	AUX
cblr-3014	268	5	65	65	NUM
cblr-3014	268	6	of	of	ADP
cblr-3014	268	7	the	the	DET
cblr-3014	268	8	e651	e651	PROPN
cblr-3014	268	9	million	million	NUM
cblr-3014	268	10	parmalat	parmalat	NOUN
cblr-3014	268	11	declared	declare	VERB
cblr-3014	268	12	,	,	PUNCT
cblr-3014	268	13	only	only	ADV
cblr-3014	268	14	6121	6121	NUM
cblr-3014	268	15	million	million	NUM
cblr-3014	268	16	of	of	ADP
cblr-3014	268	17	it	it	PRON
cblr-3014	268	18	was	be	AUX
cblr-3014	268	19	real	real	ADJ
cblr-3014	268	20	.	.	PUNCT
cblr-3014	269	1	i	i	PRON
cblr-3014	269	2	d.	d.	PROPN
cblr-3014	269	3	compare	compare	PROPN
cblr-3014	269	4	director	director	NOUN
cblr-3014	269	5	's	's	PART
cblr-3014	269	6	third	third	ADJ
cblr-3014	269	7	quarter	quarter	NOUN
cblr-3014	269	8	2003	2003	NUM
cblr-3014	269	9	report	report	NOUN
cblr-3014	269	10	,	,	PUNCT
cblr-3014	269	11	supra	supra	PROPN
cblr-3014	269	12	note	note	NOUN
cblr-3014	269	13	5	5	NUM
cblr-3014	269	14	,	,	PUNCT
cblr-3014	269	15	at	at	ADP
cblr-3014	269	16	5	5	NUM
cblr-3014	269	17	.	.	NOUN
cblr-3014	269	18	6	6	NUM
cblr-3014	269	19	roberts	roberts	PROPN
cblr-3014	269	20	et	et	PROPN
cblr-3014	269	21	al	al	PROPN
cblr-3014	269	22	.	.	PROPN
cblr-3014	269	23	,	,	PUNCT
cblr-3014	269	24	supra	supra	PROPN
cblr-3014	269	25	note	note	VERB
cblr-3014	269	26	62	62	NUM
cblr-3014	269	27	,	,	PUNCT
cblr-3014	269	28	at	at	ADP
cblr-3014	269	29	408	408	NUM
cblr-3014	269	30	-	-	SYM
cblr-3014	269	31	9	9	NUM
cblr-3014	269	32	.	.	PUNCT
cblr-3014	269	33	compare	compare	NOUN
cblr-3014	269	34	director	director	NOUN
cblr-3014	269	35	's	's	PART
cblr-3014	269	36	third	third	ADJ
cblr-3014	269	37	quarter	quarter	NOUN
cblr-3014	269	38	2003	2003	NUM
cblr-3014	269	39	report	report	NOUN
cblr-3014	269	40	,	,	PUNCT
cblr-3014	269	41	supra	supra	PROPN
cblr-3014	269	42	note	note	NOUN
cblr-3014	269	43	5	5	NUM
cblr-3014	269	44	,	,	PUNCT
cblr-3014	269	45	at	at	ADP
cblr-3014	269	46	5	5	NUM
cblr-3014	269	47	.	.	NOUN
cblr-3014	269	48	67	67	NUM
cblr-3014	269	49	see	see	VERB
cblr-3014	269	50	generally	generally	ADV
cblr-3014	269	51	capolino	capolino	VERB
cblr-3014	269	52	et	et	PROPN
cblr-3014	269	53	al	al	PROPN
cblr-3014	269	54	.	.	PROPN
cblr-3014	269	55	,	,	PUNCT
cblr-3014	269	56	supra	supra	PROPN
cblr-3014	269	57	note	note	PROPN
cblr-3014	269	58	16	16	NUM
cblr-3014	269	59	.	.	PUNCT
cblr-3014	270	1	see	see	VERB
cblr-3014	270	2	generally	generally	ADV
cblr-3014	270	3	first	first	ADJ
cblr-3014	270	4	am	be	AUX
cblr-3014	270	5	.	.	PUNCT
cblr-3014	271	1	consolidated	consolidated	ADJ
cblr-3014	271	2	class	class	NOUN
cblr-3014	271	3	action	action	NOUN
cblr-3014	271	4	compl	compl	NOUN
cblr-3014	271	5	.	.	PUNCT
cblr-3014	272	1	for	for	ADP
cblr-3014	272	2	violation	violation	NOUN
cblr-3014	272	3	of	of	ADP
cblr-3014	272	4	the	the	DET
cblr-3014	272	5	federal	federal	ADJ
cblr-3014	272	6	securities	security	NOUN
cblr-3014	272	7	laws	law	NOUN
cblr-3014	272	8	,	,	PUNCT
cblr-3014	272	9	in	in	ADP
cblr-3014	272	10	re	re	ADP
cblr-3014	272	11	parmalat	parmalat	PROPN
cblr-3014	272	12	securities	security	NOUN
cblr-3014	272	13	litigation	litigation	NOUN
cblr-3014	272	14	,	,	PUNCT
cblr-3014	272	15	375	375	NUM
cblr-3014	272	16	f.	f.	PROPN
cblr-3014	272	17	supp	supp	PROPN
cblr-3014	272	18	.	.	PUNCT
cblr-3014	273	1	2d	2d	NUM
cblr-3014	273	2	278	278	NUM
cblr-3014	273	3	(	(	PUNCT
cblr-3014	273	4	s.d.n.y	s.d.n.y	PROPN
cblr-3014	273	5	.	.	PROPN
cblr-3014	273	6	2005	2005	NUM
cblr-3014	273	7	)	)	PUNCT
cblr-3014	273	8	(	(	PUNCT
cblr-3014	273	9	no	no	INTJ
cblr-3014	273	10	.	.	NOUN
cblr-3014	273	11	04	04	NUM
cblr-3014	273	12	-	-	PUNCT
cblr-3014	273	13	md-1653	md-1653	NOUN
cblr-3014	273	14	)	)	PUNCT
cblr-3014	274	1	[	[	X
cblr-3014	274	2	hereinafter	hereinafter	NOUN
cblr-3014	274	3	first	first	ADJ
cblr-3014	274	4	am	be	AUX
cblr-3014	274	5	.	.	PUNCT
cblr-3014	275	1	class	class	NOUN
cblr-3014	275	2	action	action	NOUN
cblr-3014	275	3	compl	compl	NOUN
cblr-3014	275	4	.	.	PUNCT
cblr-3014	275	5	]	]	PUNCT
cblr-3014	275	6	.	.	PUNCT
cblr-3014	276	1	the	the	DET
cblr-3014	276	2	class	class	NOUN
cblr-3014	276	3	action	action	NOUN
cblr-3014	276	4	is	be	AUX
cblr-3014	276	5	ongoing	ongoing	ADJ
cblr-3014	276	6	and	and	CCONJ
cblr-3014	276	7	has	have	AUX
cblr-3014	276	8	been	be	AUX
cblr-3014	276	9	consolidated	consolidate	VERB
cblr-3014	276	10	with	with	ADP
cblr-3014	276	11	several	several	ADJ
cblr-3014	276	12	other	other	ADJ
cblr-3014	276	13	actions	action	NOUN
cblr-3014	276	14	against	against	ADP
cblr-3014	276	15	parmalat	parmalat	NOUN
cblr-3014	276	16	.	.	PUNCT
cblr-3014	277	1	see	see	VERB
cblr-3014	277	2	in	in	ADP
cblr-3014	277	3	re	re	VERB
cblr-3014	277	4	parmalat	parmalat	PROPN
cblr-3014	277	5	securities	security	NOUN
cblr-3014	277	6	litigation	litigation	NOUN
cblr-3014	277	7	,	,	PUNCT
cblr-3014	277	8	350	350	NUM
cblr-3014	277	9	f.	f.	PROPN
cblr-3014	277	10	supp	supp	PROPN
cblr-3014	277	11	.	.	PUNCT
cblr-3014	278	1	2d	2d	NOUN
cblr-3014	278	2	1356	1356	NUM
cblr-3014	278	3	(	(	PUNCT
cblr-3014	278	4	s.d.n.y	s.d.n.y	PROPN
cblr-3014	278	5	.	.	NOUN
cblr-3014	278	6	2004	2004	NUM
cblr-3014	278	7	)	)	PUNCT
cblr-3014	278	8	.	.	PUNCT
cblr-3014	279	1	for	for	ADP
cblr-3014	279	2	a	a	DET
cblr-3014	279	3	brief	brief	ADJ
cblr-3014	279	4	journalistic	journalistic	ADJ
cblr-3014	279	5	summary	summary	NOUN
cblr-3014	279	6	of	of	ADP
cblr-3014	279	7	the	the	DET
cblr-3014	279	8	lawsuits	lawsuit	NOUN
cblr-3014	279	9	,	,	PUNCT
cblr-3014	279	10	see	see	VERB
cblr-3014	279	11	parmalat	parmalat	NOUN
cblr-3014	279	12	to	to	PART
cblr-3014	279	13	pursue	pursue	VERB
cblr-3014	279	14	parts	part	NOUN
cblr-3014	279	15	of	of	ADP
cblr-3014	279	16	lawsuit	lawsuit	NOUN
cblr-3014	279	17	,	,	PUNCT
cblr-3014	279	18	n.y	n.y	PROPN
cblr-3014	279	19	.	.	PROPN
cblr-3014	279	20	times	times	PROPN
cblr-3014	279	21	.	.	PUNCT
cblr-3014	279	22	,	,	PUNCT
cblr-3014	279	23	aug	aug	PROPN
cblr-3014	279	24	.	.	PROPN
cblr-3014	279	25	10	10	NUM
cblr-3014	279	26	,	,	PUNCT
cblr-3014	279	27	2005	2005	NUM
cblr-3014	279	28	,	,	PUNCT
cblr-3014	279	29	at	at	ADP
cblr-3014	279	30	c4	c4	NOUN
cblr-3014	279	31	.	.	PUNCT
cblr-3014	280	1	[	[	X
cblr-3014	280	2	vol	vol	NOUN
cblr-3014	280	3	.	.	PUNCT
cblr-3014	280	4	2005	2005	NUM
cblr-3014	280	5	is	be	AUX
cblr-3014	280	6	parmalateurope	parmalateurope	NOUN
cblr-3014	280	7	's	's	PART
cblr-3014	280	8	enron	enron	PROPN
cblr-3014	280	9	?	?	PUNCT
cblr-3014	281	1	to	to	PART
cblr-3014	281	2	use	use	VERB
cblr-3014	281	3	the	the	DET
cblr-3014	281	4	following	follow	VERB
cblr-3014	281	5	account	account	NOUN
cblr-3014	281	6	to	to	PART
cblr-3014	281	7	understand	understand	VERB
cblr-3014	281	8	how	how	SCONJ
cblr-3014	281	9	the	the	DET
cblr-3014	281	10	fraud	fraud	NOUN
cblr-3014	281	11	could	could	AUX
cblr-3014	281	12	be	be	AUX
cblr-3014	281	13	perpetrated	perpetrate	VERB
cblr-3014	281	14	and	and	CCONJ
cblr-3014	281	15	to	to	PART
cblr-3014	281	16	compare	compare	VERB
cblr-3014	281	17	it	it	PRON
cblr-3014	281	18	to	to	ADP
cblr-3014	281	19	the	the	DET
cblr-3014	281	20	enron	enron	PROPN
cblr-3014	281	21	debacle	debacle	PROPN
cblr-3014	281	22	.	.	PUNCT
cblr-3014	282	1	a.	a.	NOUN
cblr-3014	282	2	spes	spe	NOUN
cblr-3014	282	3	as	as	ADP
cblr-3014	282	4	"	"	PUNCT
cblr-3014	282	5	accounting	accounting	NOUN
cblr-3014	282	6	dumps	dump	NOUN
cblr-3014	282	7	"	"	PUNCT
cblr-3014	282	8	:	:	PUNCT
cblr-3014	282	9	bonlat	bonlat	NOUN
cblr-3014	282	10	and	and	CCONJ
cblr-3014	282	11	the	the	DET
cblr-3014	282	12	fictitious	fictitious	ADJ
cblr-3014	282	13	transactions	transaction	NOUN
cblr-3014	282	14	according	accord	VERB
cblr-3014	282	15	to	to	ADP
cblr-3014	282	16	an	an	DET
cblr-3014	282	17	interrogatory	interrogatory	ADJ
cblr-3014	282	18	response	response	NOUN
cblr-3014	282	19	by	by	ADP
cblr-3014	282	20	luciano	luciano	PROPN
cblr-3014	282	21	del	del	PROPN
cblr-3014	282	22	soldato,69	soldato,69	PROPN
cblr-3014	282	23	who	who	PRON
cblr-3014	282	24	became	become	VERB
cblr-3014	282	25	the	the	DET
cblr-3014	282	26	cfo	cfo	NOUN
cblr-3014	282	27	of	of	ADP
cblr-3014	282	28	parmalat	parmalat	PROPN
cblr-3014	282	29	after	after	ADP
cblr-3014	282	30	tonna	tonna	NOUN
cblr-3014	282	31	and	and	CCONJ
cblr-3014	282	32	ferraris	ferraris	PROPN
cblr-3014	282	33	resigned	resign	VERB
cblr-3014	282	34	,	,	PUNCT
cblr-3014	282	35	parmalat	parmalat	PROPN
cblr-3014	282	36	started	start	VERB
cblr-3014	282	37	adjusting	adjust	VERB
cblr-3014	282	38	its	its	PRON
cblr-3014	282	39	balances	balance	NOUN
cblr-3014	282	40	as	as	ADV
cblr-3014	282	41	early	early	ADV
cblr-3014	282	42	as	as	ADP
cblr-3014	282	43	the	the	DET
cblr-3014	282	44	1980s	1980s	NUM
cblr-3014	282	45	.	.	PUNCT
cblr-3014	283	1	to	to	PART
cblr-3014	283	2	do	do	VERB
cblr-3014	283	3	this	this	PRON
cblr-3014	283	4	,	,	PUNCT
cblr-3014	283	5	it	it	PRON
cblr-3014	283	6	used	use	VERB
cblr-3014	283	7	wholly	wholly	ADV
cblr-3014	283	8	-	-	PUNCT
cblr-3014	283	9	owned	own	VERB
cblr-3014	283	10	offshore	offshore	ADJ
cblr-3014	283	11	spes	spe	NOUN
cblr-3014	283	12	that	that	PRON
cblr-3014	283	13	it	it	PRON
cblr-3014	283	14	established	establish	VERB
cblr-3014	283	15	to	to	PART
cblr-3014	283	16	absorb	absorb	VERB
cblr-3014	283	17	parmalat	parmalat	PROPN
cblr-3014	283	18	's	's	PART
cblr-3014	283	19	losses	loss	NOUN
cblr-3014	283	20	through	through	ADP
cblr-3014	283	21	fictitious	fictitious	ADJ
cblr-3014	283	22	asset	asset	NOUN
cblr-3014	283	23	sales.7	sales.7	NOUN
cblr-3014	283	24	°	°	PROPN
cblr-3014	283	25	del	del	PROPN
cblr-3014	283	26	soldato	soldato	NOUN
cblr-3014	283	27	claims	claim	VERB
cblr-3014	283	28	that	that	SCONJ
cblr-3014	283	29	by	by	ADP
cblr-3014	283	30	1998	1998	NUM
cblr-3014	283	31	,	,	PUNCT
cblr-3014	283	32	these	these	DET
cblr-3014	283	33	spes	spe	NOUN
cblr-3014	283	34	had	have	AUX
cblr-3014	283	35	absorbed	absorb	VERB
cblr-3014	283	36	a	a	DET
cblr-3014	283	37	total	total	NOUN
cblr-3014	283	38	of	of	ADP
cblr-3014	283	39	e1.5	e1.5	PROPN
cblr-3014	283	40	billion	billion	NUM
cblr-3014	283	41	in	in	ADP
cblr-3014	283	42	nonexistent	nonexistent	ADJ
cblr-3014	283	43	assets	asset	NOUN
cblr-3014	283	44	,	,	PUNCT
cblr-3014	283	45	and	and	CCONJ
cblr-3014	283	46	that	that	SCONJ
cblr-3014	283	47	,	,	PUNCT
cblr-3014	283	48	on	on	ADP
cblr-3014	283	49	the	the	DET
cblr-3014	283	50	advice	advice	NOUN
cblr-3014	283	51	of	of	ADP
cblr-3014	283	52	the	the	DET
cblr-3014	283	53	two	two	NUM
cblr-3014	283	54	(	(	PUNCT
cblr-3014	283	55	former	former	ADJ
cblr-3014	283	56	)	)	PUNCT
cblr-3014	283	57	grant	grant	NOUN
cblr-3014	283	58	thornton	thornton	PROPN
cblr-3014	283	59	partners	partner	NOUN
cblr-3014	283	60	who	who	PRON
cblr-3014	283	61	were	be	AUX
cblr-3014	283	62	in	in	ADP
cblr-3014	283	63	charge	charge	NOUN
cblr-3014	283	64	of	of	ADP
cblr-3014	283	65	certifying	certify	VERB
cblr-3014	283	66	parmalat	parmalat	NOUN
cblr-3014	283	67	's	's	PART
cblr-3014	283	68	financial	financial	ADJ
cblr-3014	283	69	statements	statement	NOUN
cblr-3014	283	70	,	,	PUNCT
cblr-3014	283	71	parmalat	parmalat	PROPN
cblr-3014	283	72	created	create	VERB
cblr-3014	283	73	another	another	DET
cblr-3014	283	74	shell	shell	NOUN
cblr-3014	283	75	entity	entity	NOUN
cblr-3014	283	76	,	,	PUNCT
cblr-3014	283	77	bonlat	bonlat	PROPN
cblr-3014	283	78	,	,	PUNCT
cblr-3014	283	79	in	in	ADP
cblr-3014	283	80	the	the	DET
cblr-3014	283	81	cayman	cayman	PROPN
cblr-3014	283	82	islands	island	NOUN
cblr-3014	283	83	in	in	ADP
cblr-3014	283	84	1999	1999	NUM
cblr-3014	283	85	to	to	PART
cblr-3014	283	86	replace	replace	VERB
cblr-3014	283	87	the	the	DET
cblr-3014	283	88	former	former	ADJ
cblr-3014	283	89	"	"	PUNCT
cblr-3014	283	90	accounting	accounting	NOUN
cblr-3014	283	91	dumps	dump	NOUN
cblr-3014	283	92	.	.	PUNCT
cblr-3014	284	1	"71	"71	PROPN
cblr-3014	284	2	the	the	DET
cblr-3014	284	3	testimony	testimony	NOUN
cblr-3014	284	4	of	of	ADP
cblr-3014	284	5	several	several	ADJ
cblr-3014	284	6	parmalat	parmalat	ADJ
cblr-3014	284	7	officials	official	NOUN
cblr-3014	284	8	indicates	indicate	VERB
cblr-3014	284	9	that	that	SCONJ
cblr-3014	284	10	the	the	DET
cblr-3014	284	11	role	role	NOUN
cblr-3014	284	12	played	play	VERB
cblr-3014	284	13	by	by	ADP
cblr-3014	284	14	bonlat	bonlat	PROPN
cblr-3014	284	15	,	,	PUNCT
cblr-3014	284	16	which	which	PRON
cblr-3014	284	17	was	be	AUX
cblr-3014	284	18	created	create	VERB
cblr-3014	284	19	exclusively	exclusively	ADV
cblr-3014	284	20	to	to	PART
cblr-3014	284	21	be	be	AUX
cblr-3014	284	22	an	an	DET
cblr-3014	284	23	"	"	PUNCT
cblr-3014	284	24	accounting	accounting	NOUN
cblr-3014	284	25	dump	dump	NOUN
cblr-3014	284	26	,	,	PUNCT
cblr-3014	284	27	"	"	PUNCT
cblr-3014	284	28	was	be	AUX
cblr-3014	284	29	simple	simple	ADJ
cblr-3014	284	30	yet	yet	CCONJ
cblr-3014	284	31	very	very	ADV
cblr-3014	284	32	effective	effective	ADJ
cblr-3014	284	33	.	.	PUNCT
cblr-3014	285	1	parmalat	parmalat	PROPN
cblr-3014	285	2	was	be	AUX
cblr-3014	285	3	accumulating	accumulate	VERB
cblr-3014	285	4	operating	operating	NOUN
cblr-3014	285	5	losses	loss	NOUN
cblr-3014	285	6	in	in	ADP
cblr-3014	285	7	south	south	PROPN
cblr-3014	285	8	america	america	PROPN
cblr-3014	285	9	while	while	SCONJ
cblr-3014	285	10	siphoning	siphon	VERB
cblr-3014	285	11	funds	fund	NOUN
cblr-3014	285	12	to	to	ADP
cblr-3014	285	13	the	the	DET
cblr-3014	285	14	tanzi	tanzi	PROPN
cblr-3014	285	15	family	family	NOUN
cblr-3014	285	16	,	,	PUNCT
cblr-3014	285	17	parma	parma	PROPN
cblr-3014	285	18	a.c	a.c	PROPN
cblr-3014	285	19	.	.	PROPN
cblr-3014	285	20	and	and	CCONJ
cblr-3014	285	21	parmatour	parmatour	VERB
cblr-3014	285	22	.	.	PUNCT
cblr-3014	286	1	to	to	PART
cblr-3014	286	2	hide	hide	VERB
cblr-3014	286	3	this	this	PRON
cblr-3014	286	4	,	,	PUNCT
cblr-3014	286	5	parmalat	parmalat	PROPN
cblr-3014	286	6	's	's	PART
cblr-3014	286	7	management	management	NOUN
cblr-3014	286	8	,	,	PUNCT
cblr-3014	286	9	allegedly	allegedly	ADV
cblr-3014	286	10	with	with	ADP
cblr-3014	286	11	the	the	DET
cblr-3014	286	12	help	help	NOUN
cblr-3014	286	13	of	of	ADP
cblr-3014	286	14	its	its	PRON
cblr-3014	286	15	auditors	auditor	NOUN
cblr-3014	286	16	and	and	CCONJ
cblr-3014	286	17	lawyers	lawyer	NOUN
cblr-3014	286	18	,	,	PUNCT
cblr-3014	286	19	would	would	AUX
cblr-3014	286	20	record	record	VERB
cblr-3014	286	21	fictitious	fictitious	ADJ
cblr-3014	286	22	sales	sale	NOUN
cblr-3014	286	23	of	of	ADP
cblr-3014	286	24	assets	asset	NOUN
cblr-3014	286	25	to	to	PART
cblr-3014	286	26	bonlat	bonlat	VERB
cblr-3014	286	27	.	.	PUNCT
cblr-3014	287	1	the	the	DET
cblr-3014	287	2	transactions	transaction	NOUN
cblr-3014	287	3	would	would	AUX
cblr-3014	287	4	be	be	AUX
cblr-3014	287	5	recorded	record	VERB
cblr-3014	287	6	as	as	ADP
cblr-3014	287	7	assets	asset	NOUN
cblr-3014	287	8	for	for	ADP
cblr-3014	287	9	parmalat	parmalat	NOUN
cblr-3014	287	10	and	and	CCONJ
cblr-3014	287	11	as	as	SCONJ
cblr-3014	287	12	liabilities	liability	NOUN
cblr-3014	287	13	69	69	NUM
cblr-3014	287	14	see	see	NOUN
cblr-3014	287	15	capolino	capolino	NOUN
cblr-3014	287	16	et	et	PROPN
cblr-3014	287	17	al	al	PROPN
cblr-3014	287	18	.	.	PROPN
cblr-3014	287	19	,	,	PUNCT
cblr-3014	287	20	supra	supra	PROPN
cblr-3014	287	21	note	note	PROPN
cblr-3014	287	22	16	16	NUM
cblr-3014	287	23	,	,	PUNCT
cblr-3014	287	24	at	at	ADP
cblr-3014	287	25	289	289	NUM
cblr-3014	287	26	-	-	SYM
cblr-3014	287	27	96	96	NUM
cblr-3014	287	28	for	for	ADP
cblr-3014	287	29	the	the	DET
cblr-3014	287	30	relevant	relevant	ADJ
cblr-3014	287	31	parts	part	NOUN
cblr-3014	287	32	of	of	ADP
cblr-3014	287	33	the	the	DET
cblr-3014	287	34	december	december	PROPN
cblr-3014	287	35	22	22	NUM
cblr-3014	287	36	,	,	PUNCT
cblr-3014	287	37	2003	2003	NUM
cblr-3014	287	38	interrogatory	interrogatory	NOUN
cblr-3014	287	39	.	.	PUNCT
cblr-3014	288	1	on	on	ADP
cblr-3014	288	2	june	june	PROPN
cblr-3014	288	3	28	28	NUM
cblr-3014	288	4	,	,	PUNCT
cblr-3014	288	5	2005	2005	NUM
cblr-3014	288	6	,	,	PUNCT
cblr-3014	288	7	luciano	luciano	PROPN
cblr-3014	288	8	del	del	PROPN
cblr-3014	288	9	soldato	soldato	PROPN
cblr-3014	288	10	and	and	CCONJ
cblr-3014	288	11	alberto	alberto	PROPN
cblr-3014	288	12	ferraris	ferraris	PROPN
cblr-3014	288	13	,	,	PUNCT
cblr-3014	288	14	two	two	NUM
cblr-3014	288	15	of	of	ADP
cblr-3014	288	16	parmalat	parmalat	NOUN
cblr-3014	288	17	's	's	PART
cblr-3014	288	18	former	former	ADJ
cblr-3014	288	19	cfos	cfos	NOUN
cblr-3014	288	20	,	,	PUNCT
cblr-3014	288	21	were	be	AUX
cblr-3014	288	22	sentenced	sentence	VERB
cblr-3014	288	23	to	to	ADP
cblr-3014	288	24	prison	prison	NOUN
cblr-3014	288	25	terms	term	NOUN
cblr-3014	288	26	of	of	ADP
cblr-3014	288	27	one	one	NUM
cblr-3014	288	28	year	year	NOUN
cblr-3014	288	29	and	and	CCONJ
cblr-3014	288	30	ten	ten	NUM
cblr-3014	288	31	months	month	NOUN
cblr-3014	288	32	and	and	CCONJ
cblr-3014	288	33	one	one	NUM
cblr-3014	288	34	year	year	NOUN
cblr-3014	288	35	and	and	CCONJ
cblr-3014	288	36	six	six	NUM
cblr-3014	288	37	months	month	NOUN
cblr-3014	288	38	,	,	PUNCT
cblr-3014	288	39	respectively	respectively	ADV
cblr-3014	288	40	.	.	PUNCT
cblr-3014	289	1	caso	caso	PROPN
cblr-3014	289	2	parmalat11	parmalat11	VERB
cblr-3014	289	3	condanne	condanne	PROPN
cblr-3014	289	4	a	a	DET
cblr-3014	289	5	milano	milano	NOUN
cblr-3014	289	6	,	,	PUNCT
cblr-3014	289	7	corriere	corriere	PROPN
cblr-3014	289	8	della	della	PROPN
cblr-3014	289	9	sera	sera	PROPN
cblr-3014	289	10	(	(	PUNCT
cblr-3014	289	11	milan	milan	PROPN
cblr-3014	289	12	)	)	PUNCT
cblr-3014	289	13	,	,	PUNCT
cblr-3014	289	14	june	june	PROPN
cblr-3014	289	15	28	28	NUM
cblr-3014	289	16	,	,	PUNCT
cblr-3014	289	17	2005	2005	NUM
cblr-3014	289	18	,	,	PUNCT
cblr-3014	289	19	available	available	ADJ
cblr-3014	289	20	at	at	ADP
cblr-3014	289	21	http://www.corriere.itl	http://www.corriere.itl	X
cblr-3014	289	22	primopiano	primopiano	VERB
cblr-3014	289	23	/	/	SYM
cblr-3014	289	24	cronache/2005/06_giugno/28	cronache/2005/06_giugno/28	NOUN
cblr-3014	289	25	/	/	SYM
cblr-3014	289	26	parmalat.shtml	parmalat.shtml	NUM
cblr-3014	289	27	.	.	PUNCT
cblr-3014	290	1	70	70	NUM
cblr-3014	290	2	capolino	capolino	NOUN
cblr-3014	290	3	et	et	PROPN
cblr-3014	290	4	al	al	PROPN
cblr-3014	290	5	.	.	PROPN
cblr-3014	290	6	,	,	PUNCT
cblr-3014	290	7	supra	supra	PROPN
cblr-3014	290	8	note	note	PROPN
cblr-3014	290	9	16	16	NUM
cblr-3014	290	10	,	,	PUNCT
cblr-3014	290	11	at	at	ADP
cblr-3014	290	12	114	114	NUM
cblr-3014	290	13	-	-	SYM
cblr-3014	290	14	16	16	NUM
cblr-3014	290	15	.	.	PUNCT
cblr-3014	290	16	71	71	NUM
cblr-3014	290	17	on	on	ADP
cblr-3014	290	18	the	the	DET
cblr-3014	290	19	basis	basis	NOUN
cblr-3014	290	20	of	of	ADP
cblr-3014	290	21	these	these	DET
cblr-3014	290	22	accusations	accusation	NOUN
cblr-3014	290	23	,	,	PUNCT
cblr-3014	290	24	the	the	DET
cblr-3014	290	25	grant	grant	PROPN
cblr-3014	290	26	thornton	thornton	PROPN
cblr-3014	290	27	partners	partner	NOUN
cblr-3014	290	28	who	who	PRON
cblr-3014	290	29	worked	work	VERB
cblr-3014	290	30	for	for	ADP
cblr-3014	290	31	parmalat	parmalat	NOUN
cblr-3014	290	32	were	be	AUX
cblr-3014	290	33	arrested	arrest	VERB
cblr-3014	290	34	on	on	ADP
cblr-3014	290	35	december	december	PROPN
cblr-3014	290	36	31	31	NUM
cblr-3014	290	37	,	,	PUNCT
cblr-3014	290	38	2003	2003	NUM
cblr-3014	290	39	.	.	PUNCT
cblr-3014	291	1	see	see	AUX
cblr-3014	291	2	grant	grant	PROPN
cblr-3014	291	3	thornton	thornton	PROPN
cblr-3014	291	4	executives	executive	NOUN
cblr-3014	291	5	deny	deny	VERB
cblr-3014	291	6	parmalat	parmalat	ADJ
cblr-3014	291	7	fraud	fraud	NOUN
cblr-3014	291	8	,	,	PUNCT
cblr-3014	291	9	times	time	NOUN
cblr-3014	291	10	online	online	ADV
cblr-3014	291	11	(	(	PUNCT
cblr-3014	291	12	london	london	PROPN
cblr-3014	291	13	)	)	PUNCT
cblr-3014	291	14	,	,	PUNCT
cblr-3014	291	15	jan	jan	PROPN
cblr-3014	291	16	.	.	PROPN
cblr-3014	291	17	5	5	NUM
cblr-3014	291	18	,	,	PUNCT
cblr-3014	291	19	2004	2004	NUM
cblr-3014	291	20	,	,	PUNCT
cblr-3014	291	21	available	available	ADJ
cblr-3014	291	22	at	at	ADP
cblr-3014	291	23	http://business.timesonline.co.uk/article/0,,9065952447,00.html	http://business.timesonline.co.uk/article/0,,9065952447,00.html	PROPN
cblr-3014	291	24	.	.	PUNCT
cblr-3014	292	1	no	no	INTJ
cblr-3014	292	2	.	.	PUNCT
cblr-3014	293	1	3:765	3:765	NUM
cblr-3014	293	2	for	for	ADP
cblr-3014	293	3	bonlat7	bonlat7	PROPN
cblr-3014	293	4	2	2	NUM
cblr-3014	293	5	yet	yet	ADV
cblr-3014	293	6	,	,	PUNCT
cblr-3014	293	7	since	since	SCONJ
cblr-3014	293	8	bonlat	bonlat	PROPN
cblr-3014	293	9	's	's	PART
cblr-3014	293	10	financial	financial	ADJ
cblr-3014	293	11	statements	statement	NOUN
cblr-3014	293	12	had	have	VERB
cblr-3014	293	13	to	to	PART
cblr-3014	293	14	be	be	AUX
cblr-3014	293	15	included	include	VERB
cblr-3014	293	16	in	in	ADP
cblr-3014	293	17	the	the	DET
cblr-3014	293	18	consolidated	consolidated	ADJ
cblr-3014	293	19	financial	financial	ADJ
cblr-3014	293	20	statements	statement	NOUN
cblr-3014	293	21	of	of	ADP
cblr-3014	293	22	the	the	DET
cblr-3014	293	23	parmalat	parmalat	PROPN
cblr-3014	293	24	group	group	NOUN
cblr-3014	293	25	,	,	PUNCT
cblr-3014	293	26	bonlat	bonlat	PROPN
cblr-3014	293	27	had	have	VERB
cblr-3014	293	28	to	to	PART
cblr-3014	293	29	show	show	VERB
cblr-3014	293	30	some	some	DET
cblr-3014	293	31	sort	sort	NOUN
cblr-3014	293	32	of	of	ADP
cblr-3014	293	33	active	active	ADJ
cblr-3014	293	34	entry	entry	NOUN
cblr-3014	293	35	to	to	PART
cblr-3014	293	36	offset	offset	VERB
cblr-3014	293	37	its	its	PRON
cblr-3014	293	38	debt	debt	NOUN
cblr-3014	293	39	to	to	ADP
cblr-3014	293	40	the	the	DET
cblr-3014	293	41	parent	parent	NOUN
cblr-3014	293	42	company	company	NOUN
cblr-3014	293	43	.	.	PUNCT
cblr-3014	294	1	so	so	ADV
cblr-3014	294	2	parmalat	parmalat	PROPN
cblr-3014	294	3	's	's	PART
cblr-3014	294	4	management	management	NOUN
cblr-3014	294	5	started	start	VERB
cblr-3014	294	6	forging	forge	VERB
cblr-3014	294	7	documents	document	NOUN
cblr-3014	294	8	attesting	attest	VERB
cblr-3014	294	9	to	to	ADP
cblr-3014	294	10	the	the	DET
cblr-3014	294	11	execution	execution	NOUN
cblr-3014	294	12	of	of	ADP
cblr-3014	294	13	fictitious	fictitious	ADJ
cblr-3014	294	14	transactions	transaction	NOUN
cblr-3014	294	15	between	between	ADP
cblr-3014	294	16	bonlat	bonlat	NOUN
cblr-3014	294	17	and	and	CCONJ
cblr-3014	294	18	other	other	ADJ
cblr-3014	294	19	entities	entity	NOUN
cblr-3014	294	20	(	(	PUNCT
cblr-3014	294	21	real	real	ADJ
cblr-3014	294	22	or	or	CCONJ
cblr-3014	294	23	otherwise).73	otherwise).73	NOUN
cblr-3014	294	24	parmalat	parmalat	NOUN
cblr-3014	294	25	considered	consider	VERB
cblr-3014	294	26	these	these	DET
cblr-3014	294	27	sham	sham	ADJ
cblr-3014	294	28	transactions	transaction	NOUN
cblr-3014	294	29	,	,	PUNCT
cblr-3014	294	30	such	such	ADJ
cblr-3014	294	31	as	as	ADP
cblr-3014	294	32	the	the	DET
cblr-3014	294	33	sales	sale	NOUN
cblr-3014	294	34	of	of	ADP
cblr-3014	294	35	powdered	powdered	ADJ
cblr-3014	294	36	milk	milk	NOUN
cblr-3014	294	37	to	to	ADP
cblr-3014	294	38	a	a	DET
cblr-3014	294	39	cuban	cuban	ADJ
cblr-3014	294	40	company	company	NOUN
cblr-3014	294	41	(	(	PUNCT
cblr-3014	294	42	described	describe	VERB
cblr-3014	294	43	below	below	ADV
cblr-3014	294	44	)	)	PUNCT
cblr-3014	294	45	,	,	PUNCT
cblr-3014	294	46	as	as	ADP
cblr-3014	294	47	assets	asset	NOUN
cblr-3014	294	48	on	on	ADP
cblr-3014	294	49	bonlat	bonlat	PROPN
cblr-3014	294	50	's	's	PART
cblr-3014	294	51	books	book	NOUN
cblr-3014	294	52	.	.	PUNCT
cblr-3014	295	1	bonlat	bonlat	PROPN
cblr-3014	295	2	's	's	PART
cblr-3014	295	3	financial	financial	ADJ
cblr-3014	295	4	statements	statement	NOUN
cblr-3014	295	5	quickly	quickly	ADV
cblr-3014	295	6	became	became	AUX
cblr-3014	295	7	filled	fill	VERB
cblr-3014	295	8	with	with	ADP
cblr-3014	295	9	such	such	ADJ
cblr-3014	295	10	nonexistent	nonexistent	ADJ
cblr-3014	295	11	assets	asset	NOUN
cblr-3014	295	12	.	.	PUNCT
cblr-3014	296	1	as	as	SCONJ
cblr-3014	296	2	bondi	bondi	PROPN
cblr-3014	296	3	explained	explain	VERB
cblr-3014	296	4	,	,	PUNCT
cblr-3014	296	5	"	"	PUNCT
cblr-3014	296	6	[	[	X
cblr-3014	296	7	tihe	tihe	ADJ
cblr-3014	296	8	fake	fake	ADJ
cblr-3014	296	9	entries	entry	NOUN
cblr-3014	296	10	gave	give	VERB
cblr-3014	296	11	origin	origin	NOUN
cblr-3014	296	12	to	to	ADP
cblr-3014	296	13	an	an	DET
cblr-3014	296	14	overvaluation	overvaluation	NOUN
cblr-3014	296	15	of	of	ADP
cblr-3014	296	16	the	the	DET
cblr-3014	296	17	group	group	NOUN
cblr-3014	296	18	's	's	PART
cblr-3014	296	19	performance	performance	NOUN
cblr-3014	296	20	,	,	PUNCT
cblr-3014	296	21	and	and	CCONJ
cblr-3014	296	22	to	to	ADP
cblr-3014	296	23	an	an	DET
cblr-3014	296	24	undervaluation	undervaluation	NOUN
cblr-3014	296	25	of	of	ADP
cblr-3014	296	26	its	its	PRON
cblr-3014	296	27	losses	loss	NOUN
cblr-3014	296	28	.	.	PUNCT
cblr-3014	296	29	"	"	PUNCT
cblr-3014	297	1	the	the	DET
cblr-3014	297	2	testimony	testimony	NOUN
cblr-3014	297	3	of	of	ADP
cblr-3014	297	4	parmalat	parmalat	ADJ
cblr-3014	297	5	officials	official	NOUN
cblr-3014	297	6	further	far	ADV
cblr-3014	297	7	indicates	indicate	VERB
cblr-3014	297	8	that	that	SCONJ
cblr-3014	297	9	,	,	PUNCT
cblr-3014	297	10	over	over	ADP
cblr-3014	297	11	time	time	NOUN
cblr-3014	297	12	,	,	PUNCT
cblr-3014	297	13	parmalat	parmalat	PROPN
cblr-3014	297	14	's	's	PART
cblr-3014	297	15	approach	approach	NOUN
cblr-3014	297	16	to	to	ADP
cblr-3014	297	17	"	"	PUNCT
cblr-3014	297	18	cooking	cook	VERB
cblr-3014	297	19	its	its	PRON
cblr-3014	297	20	books	book	NOUN
cblr-3014	297	21	"	"	PUNCT
cblr-3014	297	22	became	become	VERB
cblr-3014	297	23	almost	almost	ADV
cblr-3014	297	24	scientific	scientific	ADJ
cblr-3014	297	25	.	.	PUNCT
cblr-3014	298	1	the	the	DET
cblr-3014	298	2	bonlat	bonlat	PROPN
cblr-3014	298	3	account	account	NOUN
cblr-3014	298	4	allegedly	allegedly	ADV
cblr-3014	298	5	had	have	VERB
cblr-3014	298	6	to	to	PART
cblr-3014	298	7	be	be	AUX
cblr-3014	298	8	certified	certify	VERB
cblr-3014	298	9	four	four	NUM
cblr-3014	298	10	times	time	NOUN
cblr-3014	298	11	a	a	DET
cblr-3014	298	12	year	year	NOUN
cblr-3014	298	13	.	.	PUNCT
cblr-3014	299	1	therefore	therefore	ADV
cblr-3014	299	2	,	,	PUNCT
cblr-3014	299	3	at	at	ADP
cblr-3014	299	4	the	the	DET
cblr-3014	299	5	end	end	NOUN
cblr-3014	299	6	of	of	ADP
cblr-3014	299	7	each	each	DET
cblr-3014	299	8	quarter	quarter	NOUN
cblr-3014	299	9	,	,	PUNCT
cblr-3014	299	10	tonna	tonna	NOUN
cblr-3014	299	11	and	and	CCONJ
cblr-3014	299	12	his	his	PRON
cblr-3014	299	13	colleagues	colleague	NOUN
cblr-3014	299	14	had	have	VERB
cblr-3014	299	15	to	to	PART
cblr-3014	299	16	modify	modify	VERB
cblr-3014	299	17	bonlat	bonlat	PROPN
cblr-3014	299	18	's	's	PART
cblr-3014	299	19	books	book	NOUN
cblr-3014	299	20	to	to	PART
cblr-3014	299	21	make	make	VERB
cblr-3014	299	22	sure	sure	ADJ
cblr-3014	299	23	that	that	SCONJ
cblr-3014	299	24	the	the	DET
cblr-3014	299	25	reported	report	VERB
cblr-3014	299	26	figures	figure	NOUN
cblr-3014	299	27	were	be	AUX
cblr-3014	299	28	satisfactory	satisfactory	ADJ
cblr-3014	299	29	.	.	PUNCT
cblr-3014	300	1	at	at	ADP
cblr-3014	300	2	first	first	ADV
cblr-3014	300	3	,	,	PUNCT
cblr-3014	300	4	as	as	SCONJ
cblr-3014	300	5	tonna	tonna	NOUN
cblr-3014	300	6	and	and	CCONJ
cblr-3014	300	7	gianfranco	gianfranco	PROPN
cblr-3014	300	8	bocchi75	bocchi75	PROPN
cblr-3014	300	9	testified	testify	VERB
cblr-3014	300	10	,	,	PUNCT
cblr-3014	300	11	it	it	PRON
cblr-3014	300	12	was	be	AUX
cblr-3014	300	13	necessary	necessary	ADJ
cblr-3014	300	14	to	to	PART
cblr-3014	300	15	estimate	estimate	VERB
cblr-3014	300	16	how	how	SCONJ
cblr-3014	300	17	much	much	ADJ
cblr-3014	300	18	debt	debt	NOUN
cblr-3014	300	19	bonlat	bonlat	NOUN
cblr-3014	300	20	had	have	AUX
cblr-3014	300	21	accumulated	accumulate	VERB
cblr-3014	300	22	during	during	ADP
cblr-3014	300	23	the	the	DET
cblr-3014	300	24	quarter	quarter	NOUN
cblr-3014	300	25	.	.	PUNCT
cblr-3014	301	1	in	in	ADP
cblr-3014	301	2	the	the	DET
cblr-3014	301	3	meantime	meantime	NOUN
cblr-3014	301	4	,	,	PUNCT
cblr-3014	301	5	del	del	PROPN
cblr-3014	301	6	soldato	soldato	NOUN
cblr-3014	301	7	would	would	AUX
cblr-3014	301	8	study	study	VERB
cblr-3014	301	9	parmalat	parmalat	PROPN
cblr-3014	301	10	group	group	NOUN
cblr-3014	301	11	's	's	PART
cblr-3014	301	12	financial	financial	ADJ
cblr-3014	301	13	goals	goal	NOUN
cblr-3014	301	14	for	for	ADP
cblr-3014	301	15	the	the	DET
cblr-3014	301	16	72	72	NUM
cblr-3014	301	17	capolino	capolino	NOUN
cblr-3014	301	18	et	et	PROPN
cblr-3014	301	19	al	al	PROPN
cblr-3014	301	20	.	.	PROPN
cblr-3014	301	21	,	,	PUNCT
cblr-3014	301	22	supra	supra	PROPN
cblr-3014	301	23	note	note	PROPN
cblr-3014	301	24	16	16	NUM
cblr-3014	301	25	,	,	PUNCT
cblr-3014	301	26	at	at	ADP
cblr-3014	301	27	117	117	NUM
cblr-3014	301	28	.	.	PUNCT
cblr-3014	302	1	see	see	VERB
cblr-3014	302	2	first	first	ADJ
cblr-3014	302	3	amended	amend	VERB
cblr-3014	302	4	class	class	NOUN
cblr-3014	302	5	action	action	NOUN
cblr-3014	302	6	complaint	complaint	NOUN
cblr-3014	302	7	,	,	PUNCT
cblr-3014	302	8	supra	supra	PROPN
cblr-3014	302	9	note	note	PROPN
cblr-3014	302	10	68	68	NUM
cblr-3014	302	11	,	,	PUNCT
cblr-3014	302	12	at	at	ADP
cblr-3014	302	13	71	71	NUM
cblr-3014	302	14	-	-	SYM
cblr-3014	302	15	80	80	NUM
cblr-3014	302	16	for	for	ADP
cblr-3014	302	17	a	a	DET
cblr-3014	302	18	more	more	ADV
cblr-3014	302	19	detailed	detailed	ADJ
cblr-3014	302	20	,	,	PUNCT
cblr-3014	302	21	though	though	SCONJ
cblr-3014	302	22	perhaps	perhaps	ADV
cblr-3014	302	23	speculative	speculative	ADJ
cblr-3014	302	24	,	,	PUNCT
cblr-3014	302	25	reconstruction	reconstruction	NOUN
cblr-3014	302	26	of	of	ADP
cblr-3014	302	27	these	these	DET
cblr-3014	302	28	transactions	transaction	NOUN
cblr-3014	302	29	.	.	PUNCT
cblr-3014	303	1	71	71	NUM
cblr-3014	303	2	capolino	capolino	NOUN
cblr-3014	303	3	etal	etal	NOUN
cblr-3014	303	4	.	.	PUNCT
cblr-3014	303	5	,	,	PUNCT
cblr-3014	303	6	supra	supra	PROPN
cblr-3014	303	7	note	note	PROPN
cblr-3014	303	8	16	16	NUM
cblr-3014	303	9	,	,	PUNCT
cblr-3014	303	10	at	at	ADP
cblr-3014	303	11	118	118	NUM
cblr-3014	303	12	.	.	PUNCT
cblr-3014	304	1	71	71	NUM
cblr-3014	304	2	see	see	VERB
cblr-3014	304	3	first	first	ADJ
cblr-3014	304	4	amended	amend	VERB
cblr-3014	304	5	class	class	NOUN
cblr-3014	304	6	action	action	NOUN
cblr-3014	304	7	complaint	complaint	NOUN
cblr-3014	304	8	,	,	PUNCT
cblr-3014	304	9	supra	supra	PROPN
cblr-3014	304	10	note	note	PROPN
cblr-3014	304	11	68	68	NUM
cblr-3014	304	12	,	,	PUNCT
cblr-3014	304	13	at	at	ADP
cblr-3014	304	14	76	76	NUM
cblr-3014	304	15	-	-	SYM
cblr-3014	304	16	77	77	NUM
cblr-3014	304	17	(	(	PUNCT
cblr-3014	304	18	quoting	quote	VERB
cblr-3014	304	19	an	an	DET
cblr-3014	304	20	unmarked	unmarked	ADJ
cblr-3014	304	21	passage	passage	NOUN
cblr-3014	304	22	of	of	ADP
cblr-3014	304	23	a	a	DET
cblr-3014	304	24	report	report	NOUN
cblr-3014	304	25	by	by	ADP
cblr-3014	304	26	bondi	bondi	PROPN
cblr-3014	304	27	dated	date	VERB
cblr-3014	304	28	june	june	PROPN
cblr-3014	304	29	19	19	NUM
cblr-3014	304	30	,	,	PUNCT
cblr-3014	304	31	2004	2004	NUM
cblr-3014	304	32	,	,	PUNCT
cblr-3014	304	33	and	and	CCONJ
cblr-3014	304	34	entitled	entitle	VERB
cblr-3014	304	35	"	"	PUNCT
cblr-3014	304	36	on	on	ADP
cblr-3014	304	37	the	the	DET
cblr-3014	304	38	causes	cause	NOUN
cblr-3014	304	39	for	for	ADP
cblr-3014	304	40	the	the	DET
cblr-3014	304	41	insolvency	insolvency	NOUN
cblr-3014	304	42	of	of	ADP
cblr-3014	304	43	parmalat	parmalat	PROPN
cblr-3014	304	44	finanziaria	finanziaria	PROPN
cblr-3014	304	45	s.p.a	s.p.a	PROPN
cblr-3014	304	46	.	.	PUNCT
cblr-3014	305	1	and	and	CCONJ
cblr-3014	305	2	its	its	PRON
cblr-3014	305	3	holdings	holding	NOUN
cblr-3014	305	4	,	,	PUNCT
cblr-3014	305	5	"	"	PUNCT
cblr-3014	305	6	that	that	SCONJ
cblr-3014	305	7	bondi	bondi	PROPN
cblr-3014	305	8	filed	file	VERB
cblr-3014	305	9	with	with	ADP
cblr-3014	305	10	milanese	milanese	NOUN
cblr-3014	305	11	prosecutors	prosecutor	NOUN
cblr-3014	305	12	)	)	PUNCT
cblr-3014	305	13	.	.	PUNCT
cblr-3014	306	1	7	7	NUM
cblr-3014	306	2	'	'	PUNCT
cblr-3014	306	3	along	along	ADV
cblr-3014	306	4	with	with	ADP
cblr-3014	306	5	claudio	claudio	PROPN
cblr-3014	306	6	pessina	pessina	NOUN
cblr-3014	306	7	,	,	PUNCT
cblr-3014	306	8	gianfranco	gianfranco	PROPN
cblr-3014	306	9	bocchi	bocchi	PROPN
cblr-3014	306	10	was	be	AUX
cblr-3014	306	11	one	one	NUM
cblr-3014	306	12	of	of	ADP
cblr-3014	306	13	parmalat	parmalat	NOUN
cblr-3014	306	14	's	's	PART
cblr-3014	306	15	internal	internal	ADJ
cblr-3014	306	16	accountants	accountant	NOUN
cblr-3014	306	17	.	.	PUNCT
cblr-3014	307	1	pessina	pessina	PROPN
cblr-3014	307	2	and	and	CCONJ
cblr-3014	307	3	bocchi	bocchi	PROPN
cblr-3014	307	4	were	be	AUX
cblr-3014	307	5	also	also	ADV
cblr-3014	307	6	arrested	arrest	VERB
cblr-3014	307	7	,	,	PUNCT
cblr-3014	307	8	and	and	CCONJ
cblr-3014	307	9	they	they	PRON
cblr-3014	307	10	have	have	AUX
cblr-3014	307	11	admitted	admit	VERB
cblr-3014	307	12	to	to	ADP
cblr-3014	307	13	working	work	VERB
cblr-3014	307	14	closely	closely	ADV
cblr-3014	307	15	on	on	ADP
cblr-3014	307	16	the	the	DET
cblr-3014	307	17	fraud	fraud	NOUN
cblr-3014	307	18	along	along	ADP
cblr-3014	307	19	with	with	ADP
cblr-3014	307	20	tonna	tonna	NOUN
cblr-3014	307	21	,	,	PUNCT
cblr-3014	307	22	tanzi	tanzi	NOUN
cblr-3014	307	23	,	,	PUNCT
cblr-3014	307	24	and	and	CCONJ
cblr-3014	307	25	del	del	PROPN
cblr-3014	307	26	soldato	soldato	NOUN
cblr-3014	307	27	.	.	PUNCT
cblr-3014	308	1	on	on	ADP
cblr-3014	308	2	june	june	PROPN
cblr-3014	308	3	28	28	NUM
cblr-3014	308	4	,	,	PUNCT
cblr-3014	308	5	2005	2005	NUM
cblr-3014	308	6	,	,	PUNCT
cblr-3014	308	7	they	they	PRON
cblr-3014	308	8	entered	enter	VERB
cblr-3014	308	9	a	a	DET
cblr-3014	308	10	plea	plea	NOUN
cblr-3014	308	11	bargain	bargain	NOUN
cblr-3014	308	12	for	for	ADP
cblr-3014	308	13	one	one	NUM
cblr-3014	308	14	year	year	NOUN
cblr-3014	308	15	in	in	ADP
cblr-3014	308	16	prison	prison	NOUN
cblr-3014	308	17	.	.	PUNCT
cblr-3014	309	1	caso	caso	PROPN
cblr-3014	309	2	parmalat-11	parmalat-11	PROPN
cblr-3014	309	3	condanne	condanne	PROPN
cblr-3014	309	4	a	a	DET
cblr-3014	309	5	milano	milano	NOUN
cblr-3014	309	6	,	,	PUNCT
cblr-3014	309	7	supra	supra	PROPN
cblr-3014	309	8	note	note	NOUN
cblr-3014	309	9	69	69	NUM
cblr-3014	309	10	.	.	PUNCT
cblr-3014	310	1	a	a	DET
cblr-3014	310	2	partial	partial	ADJ
cblr-3014	310	3	transcript	transcript	NOUN
cblr-3014	310	4	of	of	ADP
cblr-3014	310	5	pessina	pessina	PROPN
cblr-3014	310	6	's	's	PART
cblr-3014	310	7	interrogatories	interrogatory	NOUN
cblr-3014	310	8	can	can	AUX
cblr-3014	310	9	be	be	AUX
cblr-3014	310	10	found	find	VERB
cblr-3014	310	11	in	in	ADP
cblr-3014	310	12	capolino	capolino	PROPN
cblr-3014	310	13	et	et	PROPN
cblr-3014	310	14	al	al	PROPN
cblr-3014	310	15	.	.	PROPN
cblr-3014	310	16	,	,	PUNCT
cblr-3014	310	17	supra	supra	PROPN
cblr-3014	310	18	note	note	PROPN
cblr-3014	310	19	16	16	NUM
cblr-3014	310	20	,	,	PUNCT
cblr-3014	310	21	at	at	ADP
cblr-3014	310	22	314	314	NUM
cblr-3014	310	23	-	-	SYM
cblr-3014	310	24	29	29	NUM
cblr-3014	310	25	.	.	PUNCT
cblr-3014	311	1	other	other	ADJ
cblr-3014	311	2	excerpts	excerpt	NOUN
cblr-3014	311	3	from	from	ADP
cblr-3014	311	4	pessina	pessina	PROPN
cblr-3014	311	5	and	and	CCONJ
cblr-3014	311	6	bocchi	bocchi	NOUN
cblr-3014	311	7	's	's	PART
cblr-3014	311	8	interrogatories	interrogatory	NOUN
cblr-3014	311	9	can	can	AUX
cblr-3014	311	10	be	be	AUX
cblr-3014	311	11	found	find	VERB
cblr-3014	311	12	throughout	throughout	ADP
cblr-3014	311	13	the	the	DET
cblr-3014	311	14	first	first	ADJ
cblr-3014	311	15	amended	amend	VERB
cblr-3014	311	16	class	class	NOUN
cblr-3014	311	17	action	action	NOUN
cblr-3014	311	18	complaint	complaint	NOUN
cblr-3014	311	19	,	,	PUNCT
cblr-3014	311	20	supra	supra	PROPN
cblr-3014	311	21	note	note	PROPN
cblr-3014	311	22	68	68	NUM
cblr-3014	311	23	.	.	PUNCT
cblr-3014	312	1	col	col	PROPN
cblr-3014	312	2	umbia	umbia	PROPN
cblr-3014	312	3	b	b	PROPN
cblr-3014	312	4	usiness	usiness	PROPN
cblr-3014	312	5	la	la	PROPN
cblr-3014	312	6	.	.	PUNCT
cblr-3014	313	1	w	w	PROPN
cblr-3014	313	2	re	re	PROPN
cblr-3014	313	3	vie	vie	PROPN
cblr-3014	313	4	w	w	PROPN
cblr-3014	314	1	[	[	X
cblr-3014	314	2	vol	vol	NOUN
cblr-3014	314	3	.	.	PUNCT
cblr-3014	314	4	2005	2005	NUM
cblr-3014	314	5	ongoing	ongoing	ADJ
cblr-3014	314	6	quarter	quarter	NOUN
cblr-3014	314	7	.	.	PUNCT
cblr-3014	315	1	finally	finally	ADV
cblr-3014	315	2	,	,	PUNCT
cblr-3014	315	3	on	on	ADP
cblr-3014	315	4	the	the	DET
cblr-3014	315	5	basis	basis	NOUN
cblr-3014	315	6	of	of	ADP
cblr-3014	315	7	the	the	DET
cblr-3014	315	8	targets	target	NOUN
cblr-3014	315	9	indicated	indicate	VERB
cblr-3014	315	10	by	by	ADP
cblr-3014	315	11	del	del	PROPN
cblr-3014	315	12	soldato	soldato	PROPN
cblr-3014	315	13	,	,	PUNCT
cblr-3014	315	14	parmalat	parmalat	PROPN
cblr-3014	315	15	's	's	PART
cblr-3014	315	16	team	team	NOUN
cblr-3014	315	17	of	of	ADP
cblr-3014	315	18	counterfeiters	counterfeiter	NOUN
cblr-3014	315	19	would	would	AUX
cblr-3014	315	20	get	get	VERB
cblr-3014	315	21	to	to	AUX
cblr-3014	315	22	work	work	VERB
cblr-3014	315	23	and	and	CCONJ
cblr-3014	315	24	produce	produce	VERB
cblr-3014	315	25	false	false	ADJ
cblr-3014	315	26	documents	document	NOUN
cblr-3014	315	27	certifying	certify	VERB
cblr-3014	315	28	the	the	DET
cblr-3014	315	29	needed	need	VERB
cblr-3014	315	30	amounts	amount	NOUN
cblr-3014	315	31	of	of	ADP
cblr-3014	315	32	revenue.76	revenue.76	PROPN
cblr-3014	315	33	according	accord	VERB
cblr-3014	315	34	to	to	ADP
cblr-3014	315	35	the	the	DET
cblr-3014	315	36	testimony	testimony	NOUN
cblr-3014	315	37	of	of	ADP
cblr-3014	315	38	tonna	tonna	NOUN
cblr-3014	315	39	and	and	CCONJ
cblr-3014	315	40	other	other	ADJ
cblr-3014	315	41	parmalat	parmalat	PROPN
cblr-3014	315	42	officials	official	NOUN
cblr-3014	315	43	,	,	PUNCT
cblr-3014	315	44	the	the	DET
cblr-3014	315	45	falsification	falsification	NOUN
cblr-3014	315	46	of	of	ADP
cblr-3014	315	47	financial	financial	ADJ
cblr-3014	315	48	documents	document	NOUN
cblr-3014	315	49	became	become	VERB
cblr-3014	315	50	a	a	DET
cblr-3014	315	51	routine	routine	ADJ
cblr-3014	315	52	task	task	NOUN
cblr-3014	315	53	for	for	ADP
cblr-3014	315	54	parmalat	parmalat	ADJ
cblr-3014	315	55	executives	executive	NOUN
cblr-3014	315	56	.	.	PUNCT
cblr-3014	316	1	in	in	ADP
cblr-3014	316	2	order	order	NOUN
cblr-3014	316	3	to	to	PART
cblr-3014	316	4	make	make	VERB
cblr-3014	316	5	their	their	PRON
cblr-3014	316	6	falsifications	falsification	NOUN
cblr-3014	316	7	appear	appear	VERB
cblr-3014	316	8	credible	credible	ADJ
cblr-3014	316	9	,	,	PUNCT
cblr-3014	316	10	however	however	ADV
cblr-3014	316	11	,	,	PUNCT
cblr-3014	316	12	bonlat	bonlat	PROPN
cblr-3014	316	13	also	also	ADV
cblr-3014	316	14	needed	need	VERB
cblr-3014	316	15	to	to	PART
cblr-3014	316	16	show	show	VERB
cblr-3014	316	17	that	that	SCONJ
cblr-3014	316	18	it	it	PRON
cblr-3014	316	19	had	have	VERB
cblr-3014	316	20	an	an	DET
cblr-3014	316	21	active	active	ADJ
cblr-3014	316	22	bank	bank	NOUN
cblr-3014	316	23	account	account	NOUN
cblr-3014	316	24	in	in	ADP
cblr-3014	316	25	which	which	PRON
cblr-3014	316	26	it	it	PRON
cblr-3014	316	27	held	hold	VERB
cblr-3014	316	28	all	all	PRON
cblr-3014	316	29	of	of	ADP
cblr-3014	316	30	the	the	DET
cblr-3014	316	31	funds	fund	NOUN
cblr-3014	316	32	that	that	PRON
cblr-3014	316	33	it	it	PRON
cblr-3014	316	34	booked	book	VERB
cblr-3014	316	35	pursuant	pursuant	ADV
cblr-3014	316	36	to	to	ADP
cblr-3014	316	37	the	the	DET
cblr-3014	316	38	fictitious	fictitious	ADJ
cblr-3014	316	39	transactions	transaction	NOUN
cblr-3014	316	40	.	.	PUNCT
cblr-3014	317	1	according	accord	VERB
cblr-3014	317	2	to	to	ADP
cblr-3014	317	3	tonna	tonna	NOUN
cblr-3014	317	4	,	,	PUNCT
cblr-3014	317	5	bank	bank	PROPN
cblr-3014	317	6	of	of	ADP
cblr-3014	317	7	america	america	PROPN
cblr-3014	317	8	was	be	AUX
cblr-3014	317	9	randomly	randomly	ADV
cblr-3014	317	10	picked	pick	VERB
cblr-3014	317	11	as	as	ADP
cblr-3014	317	12	a	a	DET
cblr-3014	317	13	target	target	NOUN
cblr-3014	317	14	for	for	ADP
cblr-3014	317	15	the	the	DET
cblr-3014	317	16	fictitious	fictitious	ADJ
cblr-3014	317	17	account	account	NOUN
cblr-3014	317	18	,	,	PUNCT
cblr-3014	317	19	and	and	CCONJ
cblr-3014	317	20	through	through	ADP
cblr-3014	317	21	some	some	DET
cblr-3014	317	22	tinkering	tinker	VERB
cblr-3014	317	23	with	with	ADP
cblr-3014	317	24	a	a	DET
cblr-3014	317	25	scanner	scanner	NOUN
cblr-3014	317	26	,	,	PUNCT
cblr-3014	317	27	a	a	DET
cblr-3014	317	28	computer	computer	NOUN
cblr-3014	317	29	,	,	PUNCT
cblr-3014	317	30	and	and	CCONJ
cblr-3014	317	31	a	a	DET
cblr-3014	317	32	printer	printer	NOUN
cblr-3014	317	33	,	,	PUNCT
cblr-3014	317	34	bonlat	bonlat	PROPN
cblr-3014	317	35	's	's	PART
cblr-3014	317	36	false	false	ADJ
cblr-3014	317	37	bank	bank	NOUN
cblr-3014	317	38	of	of	ADP
cblr-3014	317	39	america	america	PROPN
cblr-3014	317	40	account	account	PROPN
cblr-3014	317	41	was	be	AUX
cblr-3014	317	42	created	create	VERB
cblr-3014	317	43	.	.	PUNCT
cblr-3014	318	1	7	7	NUM
cblr-3014	318	2	by	by	ADP
cblr-3014	318	3	december	december	PROPN
cblr-3014	318	4	2003	2003	NUM
cblr-3014	318	5	,	,	PUNCT
cblr-3014	318	6	that	that	DET
cblr-3014	318	7	nonexistent	nonexistent	ADJ
cblr-3014	318	8	account	account	NOUN
cblr-3014	318	9	had	have	AUX
cblr-3014	318	10	ballooned	balloon	VERB
cblr-3014	318	11	to	to	ADP
cblr-3014	318	12	e3.9	e3.9	PROPN
cblr-3014	318	13	billion	billion	NUM
cblr-3014	318	14	.	.	PUNCT
cblr-3014	319	1	a	a	DET
cblr-3014	319	2	diverse	diverse	ADJ
cblr-3014	319	3	range	range	NOUN
cblr-3014	319	4	of	of	ADP
cblr-3014	319	5	fraudulent	fraudulent	ADJ
cblr-3014	319	6	transactions	transaction	NOUN
cblr-3014	319	7	filled	fill	VERB
cblr-3014	319	8	bonlat	bonlat	NOUN
cblr-3014	319	9	's	's	PART
cblr-3014	319	10	books	book	NOUN
cblr-3014	319	11	:	:	PUNCT
cblr-3014	319	12	1	1	X
cblr-3014	319	13	.	.	X
cblr-3014	319	14	fictitious	fictitious	ADJ
cblr-3014	319	15	sales	sale	NOUN
cblr-3014	319	16	of	of	ADP
cblr-3014	319	17	powdered	powdered	ADJ
cblr-3014	319	18	milk	milk	NOUN
cblr-3014	319	19	to	to	ADP
cblr-3014	319	20	a	a	DET
cblr-3014	319	21	cuban	cuban	ADJ
cblr-3014	319	22	stateowned	stateowne	VERB
cblr-3014	319	23	importer	importer	NOUN
cblr-3014	319	24	.	.	PUNCT
cblr-3014	320	1	as	as	SCONJ
cblr-3014	320	2	mentioned	mention	VERB
cblr-3014	320	3	above	above	ADV
cblr-3014	320	4	,	,	PUNCT
cblr-3014	320	5	one	one	NUM
cblr-3014	320	6	of	of	ADP
cblr-3014	320	7	the	the	DET
cblr-3014	320	8	techniques	technique	NOUN
cblr-3014	320	9	that	that	PRON
cblr-3014	320	10	parmalat	parmalat	PROPN
cblr-3014	320	11	's	's	PART
cblr-3014	320	12	management	management	NOUN
cblr-3014	320	13	used	use	VERB
cblr-3014	320	14	was	be	AUX
cblr-3014	320	15	to	to	PART
cblr-3014	320	16	reproduce	reproduce	VERB
cblr-3014	320	17	a	a	DET
cblr-3014	320	18	paper	paper	NOUN
cblr-3014	320	19	trail	trail	NOUN
cblr-3014	320	20	of	of	ADP
cblr-3014	320	21	false	false	ADJ
cblr-3014	320	22	transactions	transaction	NOUN
cblr-3014	320	23	that	that	PRON
cblr-3014	320	24	allowed	allow	VERB
cblr-3014	320	25	tonna	tonna	NOUN
cblr-3014	320	26	and	and	CCONJ
cblr-3014	320	27	his	his	PRON
cblr-3014	320	28	colleagues	colleague	NOUN
cblr-3014	320	29	to	to	PART
cblr-3014	320	30	record	record	VERB
cblr-3014	320	31	fictitious	fictitious	ADJ
cblr-3014	320	32	assets	asset	NOUN
cblr-3014	320	33	flowing	flow	VERB
cblr-3014	320	34	into	into	ADP
cblr-3014	320	35	bonlat	bonlat	NOUN
cblr-3014	320	36	.	.	PUNCT
cblr-3014	321	1	an	an	DET
cblr-3014	321	2	obvious	obvious	ADJ
cblr-3014	321	3	benefit	benefit	NOUN
cblr-3014	321	4	of	of	ADP
cblr-3014	321	5	such	such	ADJ
cblr-3014	321	6	activities	activity	NOUN
cblr-3014	321	7	was	be	AUX
cblr-3014	321	8	the	the	DET
cblr-3014	321	9	ability	ability	NOUN
cblr-3014	321	10	to	to	PART
cblr-3014	321	11	artificially	artificially	ADV
cblr-3014	321	12	boost	boost	VERB
cblr-3014	321	13	earnings	earning	NOUN
cblr-3014	321	14	to	to	PART
cblr-3014	321	15	help	help	VERB
cblr-3014	321	16	meet	meet	VERB
cblr-3014	321	17	investors	investor	NOUN
cblr-3014	321	18	'	'	PART
cblr-3014	321	19	expectations	expectation	NOUN
cblr-3014	321	20	.	.	PUNCT
cblr-3014	322	1	one	one	NUM
cblr-3014	322	2	of	of	ADP
cblr-3014	322	3	these	these	DET
cblr-3014	322	4	imaginary	imaginary	ADJ
cblr-3014	322	5	transactions	transaction	NOUN
cblr-3014	322	6	has	have	AUX
cblr-3014	322	7	become	become	VERB
cblr-3014	322	8	infamous	infamous	ADJ
cblr-3014	322	9	for	for	ADP
cblr-3014	322	10	the	the	DET
cblr-3014	322	11	unbelievable	unbelievable	ADJ
cblr-3014	322	12	proportions	proportion	NOUN
cblr-3014	322	13	of	of	ADP
cblr-3014	322	14	the	the	DET
cblr-3014	322	15	supposed	suppose	VERB
cblr-3014	322	16	deal	deal	NOUN
cblr-3014	322	17	.	.	PUNCT
cblr-3014	323	1	in	in	ADP
cblr-3014	323	2	1999	1999	NUM
cblr-3014	323	3	,	,	PUNCT
cblr-3014	323	4	bonlat	bonlat	PROPN
cblr-3014	323	5	recorded	record	VERB
cblr-3014	323	6	on	on	ADP
cblr-3014	323	7	its	its	PRON
cblr-3014	323	8	books	book	NOUN
cblr-3014	323	9	a	a	DET
cblr-3014	323	10	sale	sale	NOUN
cblr-3014	323	11	of	of	ADP
cblr-3014	323	12	powdered	powdered	ADJ
cblr-3014	323	13	milk	milk	NOUN
cblr-3014	323	14	to	to	ADP
cblr-3014	323	15	a	a	DET
cblr-3014	323	16	cuban	cuban	ADJ
cblr-3014	323	17	state	state	NOUN
cblr-3014	323	18	-	-	PUNCT
cblr-3014	323	19	owned	own	VERB
cblr-3014	323	20	importer	importer	NOUN
cblr-3014	323	21	named	name	VERB
cblr-3014	323	22	empresa	empresa	PROPN
cblr-3014	323	23	cubana	cubana	PROPN
cblr-3014	323	24	importadora	importadora	PROPN
cblr-3014	323	25	de	de	PROPN
cblr-3014	323	26	alimentos	alimentos	PROPN
cblr-3014	323	27	(	(	PUNCT
cblr-3014	323	28	"	"	PUNCT
cblr-3014	323	29	empresa	empresa	NOUN
cblr-3014	323	30	"	"	PUNCT
cblr-3014	323	31	)	)	PUNCT
cblr-3014	323	32	.	.	PUNCT
cblr-3014	324	1	the	the	DET
cblr-3014	324	2	sale	sale	NOUN
cblr-3014	324	3	allegedly	allegedly	ADV
cblr-3014	324	4	was	be	AUX
cblr-3014	324	5	executed	execute	VERB
cblr-3014	324	6	through	through	ADP
cblr-3014	324	7	camfield	camfield	NOUN
cblr-3014	324	8	,	,	PUNCT
cblr-3014	324	9	a	a	DET
cblr-3014	324	10	singaporean	singaporean	ADJ
cblr-3014	324	11	shell	shell	NOUN
cblr-3014	324	12	company,7	company,7	NOUN
cblr-3014	324	13	"	"	PUNCT
cblr-3014	324	14	which	which	PRON
cblr-3014	324	15	had	have	AUX
cblr-3014	324	16	"	"	PUNCT
cblr-3014	324	17	sold	sell	VERB
cblr-3014	324	18	"	"	PUNCT
cblr-3014	324	19	the	the	DET
cblr-3014	324	20	powdered	powdered	ADJ
cblr-3014	324	21	"	"	PUNCT
cblr-3014	324	22	capolino	capolino	NOUN
cblr-3014	324	23	etal	etal	NOUN
cblr-3014	324	24	.	.	PUNCT
cblr-3014	325	1	,	,	PUNCT
cblr-3014	325	2	supra	supra	PROPN
cblr-3014	325	3	note	note	PROPN
cblr-3014	325	4	16	16	NUM
cblr-3014	325	5	,	,	PUNCT
cblr-3014	325	6	at	at	ADP
cblr-3014	325	7	119	119	NUM
cblr-3014	325	8	-	-	SYM
cblr-3014	325	9	20	20	NUM
cblr-3014	325	10	,	,	PUNCT
cblr-3014	325	11	223	223	NUM
cblr-3014	325	12	.	.	PUNCT
cblr-3014	326	1	71	71	NUM
cblr-3014	327	1	i	i	PRON
cblr-3014	327	2	d.	d.	PROPN
cblr-3014	327	3	at	at	ADP
cblr-3014	327	4	118	118	NUM
cblr-3014	327	5	.	.	PUNCT
cblr-3014	328	1	78	78	NUM
cblr-3014	328	2	unbeknownst	unbeknownst	ADJ
cblr-3014	328	3	to	to	ADP
cblr-3014	328	4	him	he	PRON
cblr-3014	328	5	,	,	PUNCT
cblr-3014	328	6	on	on	ADP
cblr-3014	328	7	the	the	DET
cblr-3014	328	8	books	book	NOUN
cblr-3014	328	9	,	,	PUNCT
cblr-3014	328	10	camfield	camfield	NOUN
cblr-3014	328	11	's	's	PART
cblr-3014	328	12	ceo	ceo	NOUN
cblr-3014	328	13	was	be	AUX
cblr-3014	328	14	angelo	angelo	PROPN
cblr-3014	328	15	ugolotti	ugolotti	PROPN
cblr-3014	328	16	.	.	PUNCT
cblr-3014	329	1	mr	mr	PROPN
cblr-3014	329	2	.	.	PROPN
cblr-3014	329	3	ugolotti	ugolotti	PROPN
cblr-3014	329	4	was	be	AUX
cblr-3014	329	5	the	the	DET
cblr-3014	329	6	switchboard	switchboard	ADJ
cblr-3014	329	7	operator	operator	NOUN
cblr-3014	329	8	of	of	ADP
cblr-3014	329	9	parmalat	parmalat	PROPN
cblr-3014	329	10	's	's	PART
cblr-3014	329	11	offices	office	NOUN
cblr-3014	329	12	in	in	ADP
cblr-3014	329	13	collecchio	collecchio	PROPN
cblr-3014	329	14	.	.	PUNCT
cblr-3014	330	1	while	while	SCONJ
cblr-3014	330	2	in	in	ADP
cblr-3014	330	3	the	the	DET
cblr-3014	330	4	process	process	NOUN
cblr-3014	330	5	of	of	ADP
cblr-3014	330	6	creating	create	VERB
cblr-3014	330	7	camfield	camfield	NOUN
cblr-3014	330	8	,	,	PUNCT
cblr-3014	330	9	tonna	tonna	NOUN
cblr-3014	330	10	had	have	AUX
cblr-3014	330	11	used	use	VERB
cblr-3014	330	12	mr	mr	PROPN
cblr-3014	330	13	.	.	PROPN
cblr-3014	330	14	ugolotti	ugolotti	PROPN
cblr-3014	330	15	's	's	PART
cblr-3014	330	16	name	name	NOUN
cblr-3014	330	17	to	to	PART
cblr-3014	330	18	avoid	avoid	VERB
cblr-3014	330	19	using	use	VERB
cblr-3014	330	20	his	his	PRON
cblr-3014	330	21	own	own	ADJ
cblr-3014	330	22	name	name	NOUN
cblr-3014	330	23	,	,	PUNCT
cblr-3014	330	24	thus	thus	ADV
cblr-3014	330	25	disguising	disguise	VERB
cblr-3014	330	26	the	the	DET
cblr-3014	330	27	formal	formal	ADJ
cblr-3014	330	28	tie	tie	NOUN
cblr-3014	330	29	between	between	ADP
cblr-3014	330	30	camfield	camfield	NOUN
cblr-3014	330	31	and	and	CCONJ
cblr-3014	330	32	parmalat	parmalat	NOUN
cblr-3014	330	33	.	.	PUNCT
cblr-3014	331	1	see	see	VERB
cblr-3014	331	2	brandon	brandon	PROPN
cblr-3014	331	3	mitchener	mitchener	PROPN
cblr-3014	331	4	,	,	PUNCT
cblr-3014	331	5	no	no	INTJ
cblr-3014	331	6	.	.	PUNCT
cblr-3014	332	1	3:765	3:765	PROPN
cblr-3014	332	2	is	be	AUX
cblr-3014	332	3	parmala	parmala	PROPN
cblr-3014	332	4	t	t	PROPN
cblr-3014	332	5	evrope	evrope	PROPN
cblr-3014	332	6	's	's	PART
cblr-3014	332	7	enron	enron	PROPN
cblr-3014	332	8	?	?	PUNCT
cblr-3014	333	1	columbia	columbia	PROPN
cblr-3014	333	2	business	business	PROPN
cblr-3014	333	3	law	law	PROPN
cblr-3014	333	4	review	review	VERB
cblr-3014	333	5	milk	milk	NOUN
cblr-3014	333	6	to	to	ADP
cblr-3014	333	7	bonlat	bonlat	PROPN
cblr-3014	333	8	(	(	PUNCT
cblr-3014	333	9	officially	officially	ADV
cblr-3014	333	10	a	a	DET
cblr-3014	333	11	financing	financing	NOUN
cblr-3014	333	12	company	company	NOUN
cblr-3014	333	13	,	,	PUNCT
cblr-3014	333	14	not	not	PART
cblr-3014	333	15	an	an	DET
cblr-3014	333	16	operating	operate	VERB
cblr-3014	333	17	company	company	NOUN
cblr-3014	333	18	)	)	PUNCT
cblr-3014	333	19	,	,	PUNCT
cblr-3014	333	20	which	which	PRON
cblr-3014	333	21	then	then	ADV
cblr-3014	333	22	supposedly	supposedly	ADV
cblr-3014	333	23	shipped	ship	VERB
cblr-3014	333	24	it	it	PRON
cblr-3014	333	25	from	from	ADP
cblr-3014	333	26	singapore	singapore	PROPN
cblr-3014	333	27	(	(	PUNCT
cblr-3014	333	28	of	of	ADP
cblr-3014	333	29	all	all	DET
cblr-3014	333	30	places	place	NOUN
cblr-3014	333	31	)	)	PUNCT
cblr-3014	333	32	to	to	ADP
cblr-3014	333	33	empresa	empresa	PROPN
cblr-3014	333	34	,	,	PUNCT
cblr-3014	333	35	in	in	ADP
cblr-3014	333	36	cuba	cuba	PROPN
cblr-3014	333	37	.	.	PUNCT
cblr-3014	334	1	most	most	ADV
cblr-3014	334	2	interestingly	interestingly	ADV
cblr-3014	334	3	,	,	PUNCT
cblr-3014	334	4	the	the	DET
cblr-3014	334	5	alleged	allege	VERB
cblr-3014	334	6	sale	sale	NOUN
cblr-3014	334	7	was	be	AUX
cblr-3014	334	8	for	for	ADP
cblr-3014	334	9	300,000	300,000	NUM
cblr-3014	334	10	tons	ton	NOUN
cblr-3014	334	11	of	of	ADP
cblr-3014	334	12	powdered	powdered	ADJ
cblr-3014	334	13	milk	milk	NOUN
cblr-3014	334	14	at	at	ADP
cblr-3014	334	15	a	a	DET
cblr-3014	334	16	price	price	NOUN
cblr-3014	334	17	of	of	ADP
cblr-3014	334	18	$	$	SYM
cblr-3014	334	19	620	620	NUM
cblr-3014	334	20	million	million	NUM
cblr-3014	334	21	.	.	PUNCT
cblr-3014	335	1	v9	v9	PROPN
cblr-3014	335	2	as	as	ADP
cblr-3014	335	3	tonna	tonna	NOUN
cblr-3014	335	4	himself	himself	PRON
cblr-3014	335	5	recognized	recognize	VERB
cblr-3014	335	6	,	,	PUNCT
cblr-3014	335	7	had	have	AUX
cblr-3014	335	8	empresa	empresa	NOUN
cblr-3014	335	9	actually	actually	ADV
cblr-3014	335	10	purchased	purchase	VERB
cblr-3014	335	11	such	such	DET
cblr-3014	335	12	a	a	DET
cblr-3014	335	13	quantity	quantity	NOUN
cblr-3014	335	14	of	of	ADP
cblr-3014	335	15	powdered	powdered	ADJ
cblr-3014	335	16	milk	milk	NOUN
cblr-3014	335	17	,	,	PUNCT
cblr-3014	335	18	every	every	DET
cblr-3014	335	19	person	person	NOUN
cblr-3014	335	20	in	in	ADP
cblr-3014	335	21	cuba	cuba	PROPN
cblr-3014	335	22	would	would	AUX
cblr-3014	335	23	have	have	AUX
cblr-3014	335	24	been	be	AUX
cblr-3014	335	25	able	able	ADJ
cblr-3014	335	26	to	to	PART
cblr-3014	335	27	swim	swim	VERB
cblr-3014	335	28	in	in	ADP
cblr-3014	335	29	60	60	NUM
cblr-3014	335	30	gallons	gallon	NOUN
cblr-3014	335	31	of	of	ADP
cblr-3014	335	32	milk	milk	NOUN
cblr-3014	335	33	.	.	PUNCT
cblr-3014	336	1	"	"	PUNCT
cblr-3014	336	2	°	°	ADP
cblr-3014	336	3	2	2	X
cblr-3014	336	4	.	.	PUNCT
cblr-3014	336	5	fictitious	fictitious	ADJ
cblr-3014	336	6	sales	sale	NOUN
cblr-3014	336	7	of	of	ADP
cblr-3014	336	8	trademarks	trademark	NOUN
cblr-3014	336	9	and	and	CCONJ
cblr-3014	336	10	technologies	technology	NOUN
cblr-3014	336	11	.	.	PUNCT
cblr-3014	337	1	another	another	DET
cblr-3014	337	2	scam	scam	NOUN
cblr-3014	337	3	involved	involve	VERB
cblr-3014	337	4	the	the	DET
cblr-3014	337	5	sale	sale	NOUN
cblr-3014	337	6	of	of	ADP
cblr-3014	337	7	fictitious	fictitious	ADJ
cblr-3014	337	8	trademarks	trademark	NOUN
cblr-3014	337	9	or	or	CCONJ
cblr-3014	337	10	technologies	technology	NOUN
cblr-3014	337	11	to	to	ADP
cblr-3014	337	12	empty	empty	ADJ
cblr-3014	337	13	shells	shell	NOUN
cblr-3014	337	14	incorporated	incorporate	VERB
cblr-3014	337	15	in	in	ADP
cblr-3014	337	16	fiscal	fiscal	ADJ
cblr-3014	337	17	havens	haven	NOUN
cblr-3014	337	18	.	.	PUNCT
cblr-3014	338	1	although	although	SCONJ
cblr-3014	338	2	the	the	DET
cblr-3014	338	3	assets	asset	NOUN
cblr-3014	338	4	sold	sell	VERB
cblr-3014	338	5	did	do	AUX
cblr-3014	338	6	not	not	PART
cblr-3014	338	7	exist	exist	VERB
cblr-3014	338	8	or	or	CCONJ
cblr-3014	338	9	were	be	AUX
cblr-3014	338	10	nearly	nearly	ADV
cblr-3014	338	11	worthless	worthless	ADJ
cblr-3014	338	12	,	,	PUNCT
cblr-3014	338	13	the	the	DET
cblr-3014	338	14	prices	price	NOUN
cblr-3014	338	15	recorded	record	VERB
cblr-3014	338	16	were	be	AUX
cblr-3014	338	17	extremely	extremely	ADV
cblr-3014	338	18	high.8	high.8	ADJ
cblr-3014	338	19	'	'	PUNCT
cblr-3014	338	20	3	3	NUM
cblr-3014	338	21	.	.	PUNCT
cblr-3014	338	22	forged	forge	VERB
cblr-3014	338	23	promissory	promissory	NOUN
cblr-3014	338	24	notes	note	NOUN
cblr-3014	338	25	.	.	PUNCT
cblr-3014	339	1	just	just	ADV
cblr-3014	339	2	as	as	SCONJ
cblr-3014	339	3	other	other	ADJ
cblr-3014	339	4	financial	financial	ADJ
cblr-3014	339	5	documents	document	NOUN
cblr-3014	339	6	were	be	AUX
cblr-3014	339	7	forged	forge	VERB
cblr-3014	339	8	,	,	PUNCT
cblr-3014	339	9	false	false	ADJ
cblr-3014	339	10	promissory	promissory	ADJ
cblr-3014	339	11	notes	note	NOUN
cblr-3014	339	12	were	be	AUX
cblr-3014	339	13	simply	simply	ADV
cblr-3014	339	14	created	create	VERB
cblr-3014	339	15	at	at	ADP
cblr-3014	339	16	the	the	DET
cblr-3014	339	17	discretion	discretion	NOUN
cblr-3014	339	18	of	of	ADP
cblr-3014	339	19	parmalat	parmalat	NOUN
cblr-3014	339	20	's	's	PART
cblr-3014	339	21	executives	executive	NOUN
cblr-3014	339	22	.	.	PUNCT
cblr-3014	340	1	the	the	DET
cblr-3014	340	2	goal	goal	NOUN
cblr-3014	340	3	was	be	AUX
cblr-3014	340	4	to	to	PART
cblr-3014	340	5	ensure	ensure	VERB
cblr-3014	340	6	that	that	SCONJ
cblr-3014	340	7	the	the	DET
cblr-3014	340	8	final	final	ADJ
cblr-3014	340	9	figures	figure	NOUN
cblr-3014	340	10	shown	show	VERB
cblr-3014	340	11	on	on	ADP
cblr-3014	340	12	the	the	DET
cblr-3014	340	13	books	book	NOUN
cblr-3014	340	14	looked	look	VERB
cblr-3014	340	15	satisfactory	satisfactory	ADJ
cblr-3014	340	16	to	to	ADP
cblr-3014	340	17	parmalat	parmalat	PROPN
cblr-3014	340	18	officials	official	NOUN
cblr-3014	340	19	.	.	PUNCT
cblr-3014	341	1	2	2	NUM
cblr-3014	341	2	4	4	NUM
cblr-3014	341	3	.	.	NOUN
cblr-3014	341	4	false	false	ADJ
cblr-3014	341	5	discounts	discount	NOUN
cblr-3014	341	6	in	in	ADP
cblr-3014	341	7	the	the	DET
cblr-3014	341	8	price	price	NOUN
cblr-3014	341	9	of	of	ADP
cblr-3014	341	10	goods	good	NOUN
cblr-3014	341	11	and	and	CCONJ
cblr-3014	341	12	services	service	NOUN
cblr-3014	341	13	purchased	purchase	VERB
cblr-3014	341	14	.	.	PUNCT
cblr-3014	342	1	for	for	ADP
cblr-3014	342	2	many	many	ADJ
cblr-3014	342	3	years	year	NOUN
cblr-3014	342	4	,	,	PUNCT
cblr-3014	342	5	the	the	DET
cblr-3014	342	6	swedish	swedish	ADJ
cblr-3014	342	7	company	company	PROPN
cblr-3014	342	8	tetrapak	tetrapak	NOUN
cblr-3014	342	9	repeatedly	repeatedly	ADV
cblr-3014	342	10	provided	provide	VERB
cblr-3014	342	11	goods	good	NOUN
cblr-3014	342	12	and	and	CCONJ
cblr-3014	342	13	services	service	NOUN
cblr-3014	342	14	to	to	ADP
cblr-3014	342	15	parmalat	parmalat	NOUN
cblr-3014	342	16	.	.	PUNCT
cblr-3014	343	1	given	give	VERB
cblr-3014	343	2	the	the	DET
cblr-3014	343	3	solid	solid	ADJ
cblr-3014	343	4	business	business	NOUN
cblr-3014	343	5	relationship	relationship	NOUN
cblr-3014	343	6	between	between	ADP
cblr-3014	343	7	the	the	DET
cblr-3014	343	8	two	two	NUM
cblr-3014	343	9	firms	firm	NOUN
cblr-3014	343	10	,	,	PUNCT
cblr-3014	343	11	tetrapak	tetrapak	NOUN
cblr-3014	343	12	would	would	AUX
cblr-3014	343	13	routinely	routinely	ADV
cblr-3014	343	14	grant	grant	VERB
cblr-3014	343	15	parmalat	parmalat	PROPN
cblr-3014	343	16	a	a	DET
cblr-3014	343	17	discount	discount	NOUN
cblr-3014	343	18	on	on	ADP
cblr-3014	343	19	the	the	DET
cblr-3014	343	20	price	price	NOUN
cblr-3014	343	21	of	of	ADP
cblr-3014	343	22	the	the	DET
cblr-3014	343	23	services	service	NOUN
cblr-3014	343	24	it	it	PRON
cblr-3014	343	25	provided	provide	VERB
cblr-3014	343	26	.	.	PUNCT
cblr-3014	344	1	it	it	PRON
cblr-3014	344	2	is	be	AUX
cblr-3014	344	3	alleged	allege	VERB
cblr-3014	344	4	that	that	SCONJ
cblr-3014	344	5	tanzi	tanzi	PROPN
cblr-3014	344	6	took	take	VERB
cblr-3014	344	7	advantage	advantage	NOUN
cblr-3014	344	8	of	of	ADP
cblr-3014	344	9	this	this	DET
cblr-3014	344	10	custom	custom	NOUN
cblr-3014	344	11	in	in	ADP
cblr-3014	344	12	two	two	NUM
cblr-3014	344	13	ways	way	NOUN
cblr-3014	344	14	.	.	PUNCT
cblr-3014	345	1	first	first	ADV
cblr-3014	345	2	,	,	PUNCT
cblr-3014	345	3	when	when	SCONJ
cblr-3014	345	4	the	the	DET
cblr-3014	345	5	discounts	discount	NOUN
cblr-3014	345	6	were	be	AUX
cblr-3014	345	7	actually	actually	ADV
cblr-3014	345	8	granted	grant	VERB
cblr-3014	345	9	,	,	PUNCT
cblr-3014	345	10	parmalat	parmalat	PROPN
cblr-3014	345	11	would	would	AUX
cblr-3014	345	12	often	often	ADV
cblr-3014	345	13	record	record	VERB
cblr-3014	345	14	the	the	DET
cblr-3014	345	15	full	full	ADJ
cblr-3014	345	16	price	price	NOUN
cblr-3014	345	17	as	as	SCONJ
cblr-3014	345	18	paid	pay	VERB
cblr-3014	345	19	,	,	PUNCT
cblr-3014	345	20	while	while	SCONJ
cblr-3014	345	21	the	the	DET
cblr-3014	345	22	total	total	ADJ
cblr-3014	345	23	amount	amount	NOUN
cblr-3014	345	24	of	of	ADP
cblr-3014	345	25	the	the	DET
cblr-3014	345	26	discount	discount	NOUN
cblr-3014	345	27	was	be	AUX
cblr-3014	345	28	deposited	deposit	VERB
cblr-3014	345	29	into	into	ADP
cblr-3014	345	30	tanzi	tanzi	PROPN
cblr-3014	345	31	's	's	PART
cblr-3014	345	32	personal	personal	ADJ
cblr-3014	345	33	accounts.83	accounts.83	NOUN
cblr-3014	345	34	in	in	ADP
cblr-3014	345	35	contrast	contrast	NOUN
cblr-3014	345	36	,	,	PUNCT
cblr-3014	345	37	when	when	SCONJ
cblr-3014	345	38	the	the	DET
cblr-3014	345	39	discounts	discount	NOUN
cblr-3014	345	40	were	be	AUX
cblr-3014	345	41	not	not	PART
cblr-3014	345	42	granted	grant	VERB
cblr-3014	345	43	,	,	PUNCT
cblr-3014	345	44	parmalat	parmalat	ADJ
cblr-3014	345	45	parmalat	parmalat	NOUN
cblr-3014	345	46	and	and	CCONJ
cblr-3014	345	47	ice	ice	NOUN
cblr-3014	345	48	cream	cream	NOUN
cblr-3014	345	49	do	do	AUX
cblr-3014	345	50	n't	not	PART
cblr-3014	345	51	go	go	VERB
cblr-3014	345	52	together	together	ADV
cblr-3014	345	53	,	,	PUNCT
cblr-3014	345	54	not	not	PART
cblr-3014	345	55	for	for	ADP
cblr-3014	345	56	mr	mr	PROPN
cblr-3014	345	57	.	.	PROPN
cblr-3014	345	58	ugolotti	ugolotti	PROPN
cblr-3014	345	59	,	,	PUNCT
cblr-3014	345	60	wall	wall	PROPN
cblr-3014	345	61	st	st	PROPN
cblr-3014	345	62	.	.	PROPN
cblr-3014	345	63	j.	j.	PROPN
cblr-3014	345	64	,	,	PUNCT
cblr-3014	345	65	jan	jan	PROPN
cblr-3014	345	66	.	.	PROPN
cblr-3014	345	67	26	26	NUM
cblr-3014	345	68	,	,	PUNCT
cblr-3014	345	69	2004	2004	NUM
cblr-3014	345	70	,	,	PUNCT
cblr-3014	345	71	at	at	ADP
cblr-3014	345	72	c3	c3	PROPN
cblr-3014	345	73	.	.	PUNCT
cblr-3014	345	74	"	"	PUNCT
cblr-3014	346	1	see	see	VERB
cblr-3014	346	2	first	first	ADJ
cblr-3014	346	3	amended	amend	VERB
cblr-3014	346	4	class	class	NOUN
cblr-3014	346	5	action	action	NOUN
cblr-3014	346	6	complaint	complaint	NOUN
cblr-3014	346	7	,	,	PUNCT
cblr-3014	346	8	supra	supra	PROPN
cblr-3014	346	9	note	note	PROPN
cblr-3014	346	10	68	68	NUM
cblr-3014	346	11	,	,	PUNCT
cblr-3014	346	12	at	at	ADP
cblr-3014	346	13	82	82	NUM
cblr-3014	346	14	-	-	SYM
cblr-3014	346	15	86	86	NUM
cblr-3014	346	16	.	.	PUNCT
cblr-3014	347	1	interestingly	interestingly	ADV
cblr-3014	347	2	,	,	PUNCT
cblr-3014	347	3	while	while	SCONJ
cblr-3014	347	4	the	the	DET
cblr-3014	347	5	complaint	complaint	NOUN
cblr-3014	347	6	states	state	VERB
cblr-3014	347	7	that	that	SCONJ
cblr-3014	347	8	pwc	pwc	PROPN
cblr-3014	347	9	estimated	estimate	VERB
cblr-3014	347	10	the	the	DET
cblr-3014	347	11	transaction	transaction	NOUN
cblr-3014	347	12	to	to	PART
cblr-3014	347	13	be	be	AUX
cblr-3014	347	14	worth	worth	ADJ
cblr-3014	347	15	$	$	SYM
cblr-3014	347	16	620	620	NUM
cblr-3014	347	17	million	million	NUM
cblr-3014	347	18	,	,	PUNCT
cblr-3014	347	19	gumbel	gumbel	PROPN
cblr-3014	347	20	valued	value	VERB
cblr-3014	347	21	the	the	DET
cblr-3014	347	22	transaction	transaction	NOUN
cblr-3014	347	23	at	at	ADP
cblr-3014	347	24	$	$	SYM
cblr-3014	347	25	1.3	1.3	NUM
cblr-3014	347	26	billion	billion	NUM
cblr-3014	347	27	.	.	PUNCT
cblr-3014	348	1	gumbel	gumbel	PROPN
cblr-3014	348	2	,	,	PUNCT
cblr-3014	348	3	supra	supra	PROPN
cblr-3014	348	4	note	note	PROPN
cblr-3014	348	5	41	41	NUM
cblr-3014	348	6	,	,	PUNCT
cblr-3014	348	7	at	at	ADP
cblr-3014	348	8	a2	a2	PROPN
cblr-3014	348	9	.	.	PUNCT
cblr-3014	349	1	80	80	NUM
cblr-3014	349	2	capolino	capolino	NOUN
cblr-3014	349	3	et	et	PROPN
cblr-3014	349	4	al	al	PROPN
cblr-3014	349	5	.	.	PROPN
cblr-3014	349	6	,	,	PUNCT
cblr-3014	349	7	supra	supra	PROPN
cblr-3014	349	8	note	note	PROPN
cblr-3014	349	9	16	16	NUM
cblr-3014	349	10	,	,	PUNCT
cblr-3014	349	11	at	at	ADP
cblr-3014	349	12	224	224	NUM
cblr-3014	349	13	-	-	SYM
cblr-3014	349	14	25	25	NUM
cblr-3014	349	15	.	.	PUNCT
cblr-3014	349	16	81	81	NUM
cblr-3014	350	1	i	i	PRON
cblr-3014	350	2	d.	d.	PROPN
cblr-3014	350	3	at	at	ADP
cblr-3014	350	4	119	119	NUM
cblr-3014	350	5	.	.	PUNCT
cblr-3014	350	6	82	82	NUM
cblr-3014	351	1	i	i	PRON
cblr-3014	351	2	d.	d.	PROPN
cblr-3014	351	3	83	83	NUM
cblr-3014	352	1	i	i	PRON
cblr-3014	352	2	d.	d.	PROPN
cblr-3014	352	3	at	at	ADP
cblr-3014	352	4	227	227	NUM
cblr-3014	352	5	.	.	PUNCT
cblr-3014	353	1	[	[	X
cblr-3014	353	2	vol	vol	NOUN
cblr-3014	353	3	.	.	PUNCT
cblr-3014	353	4	2005	2005	NUM
cblr-3014	353	5	would	would	AUX
cblr-3014	353	6	record	record	VERB
cblr-3014	353	7	a	a	DET
cblr-3014	353	8	lower	low	ADJ
cblr-3014	353	9	price	price	NOUN
cblr-3014	353	10	as	as	ADP
cblr-3014	353	11	an	an	DET
cblr-3014	353	12	expense	expense	NOUN
cblr-3014	353	13	,	,	PUNCT
cblr-3014	353	14	thus	thus	ADV
cblr-3014	353	15	"	"	PUNCT
cblr-3014	353	16	boosting	boost	VERB
cblr-3014	353	17	"	"	PUNCT
cblr-3014	353	18	net	net	ADJ
cblr-3014	353	19	income	income	NOUN
cblr-3014	353	20	.	.	PUNCT
cblr-3014	353	21	"	"	PUNCT
cblr-3014	354	1	5	5	NUM
cblr-3014	354	2	.	.	PUNCT
cblr-3014	354	3	the	the	DET
cblr-3014	354	4	end	end	NOUN
cblr-3014	354	5	result	result	NOUN
cblr-3014	354	6	.	.	PUNCT
cblr-3014	355	1	when	when	SCONJ
cblr-3014	355	2	bonlat	bonlat	PROPN
cblr-3014	355	3	was	be	AUX
cblr-3014	355	4	created	create	VERB
cblr-3014	355	5	,	,	PUNCT
cblr-3014	355	6	it	it	PRON
cblr-3014	355	7	inherited	inherit	VERB
cblr-3014	355	8	$	$	SYM
cblr-3014	355	9	1.5	1.5	NUM
cblr-3014	355	10	billion	billion	NUM
cblr-3014	355	11	in	in	ADP
cblr-3014	355	12	worthless	worthless	ADJ
cblr-3014	355	13	assets	asset	NOUN
cblr-3014	355	14	from	from	ADP
cblr-3014	355	15	the	the	DET
cblr-3014	355	16	preceding	precede	VERB
cblr-3014	355	17	"	"	PUNCT
cblr-3014	355	18	accounting	accounting	NOUN
cblr-3014	355	19	dumps	dump	NOUN
cblr-3014	355	20	.	.	PUNCT
cblr-3014	355	21	"	"	PUNCT
cblr-3014	356	1	according	accord	VERB
cblr-3014	356	2	to	to	ADP
cblr-3014	356	3	the	the	DET
cblr-3014	356	4	sec	sec	PROPN
cblr-3014	356	5	,	,	PUNCT
cblr-3014	356	6	by	by	ADP
cblr-3014	356	7	the	the	DET
cblr-3014	356	8	end	end	NOUN
cblr-3014	356	9	of	of	ADP
cblr-3014	356	10	2001	2001	NUM
cblr-3014	356	11	the	the	DET
cblr-3014	356	12	account	account	NOUN
cblr-3014	356	13	had	have	AUX
cblr-3014	356	14	grown	grow	VERB
cblr-3014	356	15	to	to	ADP
cblr-3014	356	16	$	$	SYM
cblr-3014	356	17	2	2	NUM
cblr-3014	356	18	billion	billion	NUM
cblr-3014	356	19	,	,	PUNCT
cblr-3014	356	20	and	and	CCONJ
cblr-3014	356	21	by	by	ADP
cblr-3014	356	22	the	the	DET
cblr-3014	356	23	end	end	NOUN
cblr-3014	356	24	of	of	ADP
cblr-3014	356	25	2002	2002	NUM
cblr-3014	356	26	,	,	PUNCT
cblr-3014	356	27	bonlat	bonlat	PROPN
cblr-3014	356	28	boasted	boast	VERB
cblr-3014	356	29	$	$	SYM
cblr-3014	356	30	7	7	NUM
cblr-3014	356	31	billion	billion	NUM
cblr-3014	356	32	in	in	ADP
cblr-3014	356	33	worthless	worthless	ADJ
cblr-3014	356	34	assets	asset	NOUN
cblr-3014	356	35	.	.	PUNCT
cblr-3014	357	1	when	when	SCONJ
cblr-3014	357	2	the	the	DET
cblr-3014	357	3	fraud	fraud	NOUN
cblr-3014	357	4	was	be	AUX
cblr-3014	357	5	uncovered	uncover	VERB
cblr-3014	357	6	at	at	ADP
cblr-3014	357	7	the	the	DET
cblr-3014	357	8	end	end	NOUN
cblr-3014	357	9	of	of	ADP
cblr-3014	357	10	2003	2003	NUM
cblr-3014	357	11	,	,	PUNCT
cblr-3014	357	12	the	the	DET
cblr-3014	357	13	unsubstantiated	unsubstantiated	ADJ
cblr-3014	357	14	assets	asset	NOUN
cblr-3014	357	15	had	have	VERB
cblr-3014	357	16	a	a	DET
cblr-3014	357	17	book	book	NOUN
cblr-3014	357	18	value	value	NOUN
cblr-3014	357	19	of	of	ADP
cblr-3014	357	20	e8.6	e8.6	PROPN
cblr-3014	357	21	billion	billion	NUM
cblr-3014	357	22	(	(	PUNCT
cblr-3014	357	23	approximately	approximately	ADV
cblr-3014	357	24	$	$	SYM
cblr-3014	357	25	10.5	10.5	NUM
cblr-3014	357	26	billion).,5	billion).,5	NOUN
cblr-3014	357	27	b.	b.	NOUN
cblr-3014	358	1	the	the	DET
cblr-3014	358	2	epicurum	epicurum	PROPN
cblr-3014	358	3	limited	limited	ADJ
cblr-3014	358	4	investment	investment	NOUN
cblr-3014	358	5	fund	fund	NOUN
cblr-3014	358	6	one	one	NUM
cblr-3014	358	7	of	of	ADP
cblr-3014	358	8	bonlat	bonlat	NOUN
cblr-3014	358	9	's	's	PART
cblr-3014	358	10	functions	function	NOUN
cblr-3014	358	11	was	be	AUX
cblr-3014	358	12	to	to	PART
cblr-3014	358	13	cover	cover	VERB
cblr-3014	358	14	up	up	ADP
cblr-3014	358	15	the	the	DET
cblr-3014	358	16	diversions	diversion	NOUN
cblr-3014	358	17	of	of	ADP
cblr-3014	358	18	funds	fund	NOUN
cblr-3014	358	19	to	to	ADP
cblr-3014	358	20	parmatour16	parmatour16	NOUN
cblr-3014	358	21	and	and	CCONJ
cblr-3014	358	22	tanzi	tanzi	NOUN
cblr-3014	358	23	's	's	PART
cblr-3014	358	24	personal	personal	ADJ
cblr-3014	358	25	accounts	account	NOUN
cblr-3014	358	26	.	.	PUNCT
cblr-3014	359	1	tonna	tonna	NOUN
cblr-3014	359	2	testified	testify	VERB
cblr-3014	359	3	that	that	SCONJ
cblr-3014	359	4	in	in	ADP
cblr-3014	359	5	2002	2002	NUM
cblr-3014	359	6	,	,	PUNCT
cblr-3014	359	7	he	he	PRON
cblr-3014	359	8	and	and	CCONJ
cblr-3014	359	9	his	his	PRON
cblr-3014	359	10	colleagues	colleague	NOUN
cblr-3014	359	11	realized	realize	VERB
cblr-3014	359	12	that	that	SCONJ
cblr-3014	359	13	the	the	DET
cblr-3014	359	14	size	size	NOUN
cblr-3014	359	15	of	of	ADP
cblr-3014	359	16	the	the	DET
cblr-3014	359	17	bonlat	bonlat	PROPN
cblr-3014	359	18	account	account	NOUN
cblr-3014	359	19	was	be	AUX
cblr-3014	359	20	getting	get	VERB
cblr-3014	359	21	out	out	ADP
cblr-3014	359	22	of	of	ADP
cblr-3014	359	23	hand	hand	NOUN
cblr-3014	359	24	and	and	CCONJ
cblr-3014	359	25	that	that	SCONJ
cblr-3014	359	26	a	a	DET
cblr-3014	359	27	new	new	ADJ
cblr-3014	359	28	strategy	strategy	NOUN
cblr-3014	359	29	would	would	AUX
cblr-3014	359	30	be	be	AUX
cblr-3014	359	31	necessary	necessary	ADJ
cblr-3014	359	32	to	to	PART
cblr-3014	359	33	divert	divert	VERB
cblr-3014	359	34	funds	fund	NOUN
cblr-3014	359	35	.	.	PUNCT
cblr-3014	360	1	according	accord	VERB
cblr-3014	360	2	to	to	ADP
cblr-3014	360	3	tonna	tonna	NOUN
cblr-3014	360	4	's	's	PART
cblr-3014	360	5	testimony	testimony	NOUN
cblr-3014	360	6	,	,	PUNCT
cblr-3014	360	7	bianchi	bianchi	NOUN
cblr-3014	360	8	,	,	PUNCT
cblr-3014	360	9	grant	grant	PROPN
cblr-3014	360	10	thornton	thornton	PROPN
cblr-3014	360	11	's	's	PART
cblr-3014	360	12	lead	lead	ADJ
cblr-3014	360	13	partner	partner	NOUN
cblr-3014	360	14	on	on	ADP
cblr-3014	360	15	the	the	DET
cblr-3014	360	16	parmalat	parmalat	ADJ
cblr-3014	360	17	audit	audit	NOUN
cblr-3014	360	18	,	,	PUNCT
cblr-3014	360	19	and	and	CCONJ
cblr-3014	360	20	zini	zini	PROPN
cblr-3014	360	21	,	,	PUNCT
cblr-3014	360	22	the	the	DET
cblr-3014	360	23	head	head	NOUN
cblr-3014	360	24	partner	partner	NOUN
cblr-3014	360	25	of	of	ADP
cblr-3014	360	26	the	the	DET
cblr-3014	360	27	law	law	NOUN
cblr-3014	360	28	firm	firm	NOUN
cblr-3014	360	29	hired	hire	VERB
cblr-3014	360	30	by	by	ADP
cblr-3014	360	31	parmalat	parmalat	NOUN
cblr-3014	360	32	,	,	PUNCT
cblr-3014	360	33	helped	help	VERB
cblr-3014	360	34	to	to	PART
cblr-3014	360	35	create	create	VERB
cblr-3014	360	36	the	the	DET
cblr-3014	360	37	epicurum	epicurum	PROPN
cblr-3014	360	38	fund	fund	PROPN
cblr-3014	360	39	.	.	PUNCT
cblr-3014	361	1	7	7	NUM
cblr-3014	361	2	epicurum	epicurum	NOUN
cblr-3014	361	3	,	,	PUNCT
cblr-3014	361	4	based	base	VERB
cblr-3014	361	5	in	in	ADP
cblr-3014	361	6	the	the	DET
cblr-3014	361	7	cayman	cayman	NOUN
cblr-3014	361	8	islands	island	NOUN
cblr-3014	361	9	and	and	CCONJ
cblr-3014	361	10	allegedly	allegedly	ADV
cblr-3014	361	11	run	run	VERB
cblr-3014	361	12	from	from	ADP
cblr-3014	361	13	the	the	DET
cblr-3014	361	14	new	new	PROPN
cblr-3014	361	15	york	york	PROPN
cblr-3014	361	16	office	office	PROPN
cblr-3014	361	17	of	of	ADP
cblr-3014	361	18	zini	zini	PROPN
cblr-3014	361	19	's	's	PART
cblr-3014	361	20	law	law	NOUN
cblr-3014	361	21	firm	firm	NOUN
cblr-3014	361	22	,	,	PUNCT
cblr-3014	361	23	had	have	VERB
cblr-3014	361	24	no	no	DET
cblr-3014	361	25	real	real	ADJ
cblr-3014	361	26	activities	activity	NOUN
cblr-3014	361	27	or	or	CCONJ
cblr-3014	361	28	assets.8	assets.8	PROPN
cblr-3014	361	29	its	its	PRON
cblr-3014	361	30	function	function	NOUN
cblr-3014	361	31	,	,	PUNCT
cblr-3014	361	32	as	as	SCONJ
cblr-3014	361	33	del	del	PROPN
cblr-3014	361	34	soldato	soldato	NOUN
cblr-3014	361	35	testified	testify	VERB
cblr-3014	361	36	to	to	ADP
cblr-3014	361	37	italian	italian	ADJ
cblr-3014	361	38	authorities	authority	NOUN
cblr-3014	361	39	,	,	PUNCT
cblr-3014	361	40	was	be	AUX
cblr-3014	361	41	"	"	PUNCT
cblr-3014	361	42	to	to	PART
cblr-3014	361	43	create	create	VERB
cblr-3014	361	44	the	the	DET
cblr-3014	361	45	appearance	appearance	NOUN
cblr-3014	361	46	of	of	ADP
cblr-3014	361	47	financial	financial	ADJ
cblr-3014	361	48	activities	activity	NOUN
cblr-3014	361	49	and	and	CCONJ
cblr-3014	361	50	to	to	PART
cblr-3014	361	51	conceal	conceal	VERB
cblr-3014	361	52	the	the	DET
cblr-3014	361	53	misappropriation	misappropriation	NOUN
cblr-3014	361	54	of	of	ADP
cblr-3014	361	55	funds	fund	NOUN
cblr-3014	361	56	by	by	ADP
cblr-3014	361	57	the	the	DET
cblr-3014	361	58	tanzi	tanzi	PROPN
cblr-3014	361	59	family	family	NOUN
cblr-3014	361	60	.	.	PUNCT
cblr-3014	361	61	"	"	PUNCT
cblr-3014	362	1	9	9	NUM
cblr-3014	362	2	in	in	ADP
cblr-3014	362	3	practice	practice	NOUN
cblr-3014	362	4	,	,	PUNCT
cblr-3014	362	5	parmalat	parmalat	PROPN
cblr-3014	362	6	's	's	PART
cblr-3014	362	7	participation	participation	NOUN
cblr-3014	362	8	in	in	ADP
cblr-3014	362	9	the	the	DET
cblr-3014	362	10	fund	fund	NOUN
cblr-3014	362	11	was	be	AUX
cblr-3014	362	12	obtained	obtain	VERB
cblr-3014	362	13	by	by	ADP
cblr-3014	362	14	"	"	PUNCT
cblr-3014	362	15	selling	sell	VERB
cblr-3014	362	16	"	"	PUNCT
cblr-3014	362	17	to	to	PART
cblr-3014	362	18	epicurum	epicurum	VERB
cblr-3014	362	19	e500	e500	PROPN
cblr-3014	362	20	million	million	NUM
cblr-3014	362	21	in	in	ADP
cblr-3014	362	22	bonlat	bonlat	PROPN
cblr-3014	362	23	's	's	PART
cblr-3014	362	24	credits	credit	NOUN
cblr-3014	362	25	from	from	ADP
cblr-3014	362	26	parmatour	parmatour	ADJ
cblr-3014	362	27	,	,	PUNCT
cblr-3014	362	28	8	8	NUM
cblr-3014	362	29	i	i	PRON
cblr-3014	362	30	d.	d.	NOUN
cblr-3014	362	31	at	at	ADP
cblr-3014	362	32	238	238	NUM
cblr-3014	362	33	.	.	NOUN
cblr-3014	362	34	85	85	NUM
cblr-3014	362	35	sec	sec	PROPN
cblr-3014	362	36	first	first	ADJ
cblr-3014	362	37	amended	amend	VERB
cblr-3014	362	38	complaint	complaint	NOUN
cblr-3014	362	39	,	,	PUNCT
cblr-3014	362	40	supra	supra	PROPN
cblr-3014	362	41	note	note	NOUN
cblr-3014	362	42	44	44	NUM
cblr-3014	362	43	,	,	PUNCT
cblr-3014	362	44	at	at	ADP
cblr-3014	362	45	5	5	NUM
cblr-3014	362	46	.	.	NOUN
cblr-3014	362	47	86	86	NUM
cblr-3014	362	48	as	as	SCONJ
cblr-3014	362	49	explained	explain	VERB
cblr-3014	362	50	supra	supra	PROPN
cblr-3014	362	51	note	note	PROPN
cblr-3014	362	52	35	35	NUM
cblr-3014	362	53	,	,	PUNCT
cblr-3014	362	54	for	for	ADP
cblr-3014	362	55	the	the	DET
cblr-3014	362	56	sake	sake	NOUN
cblr-3014	362	57	of	of	ADP
cblr-3014	362	58	simplicity	simplicity	NOUN
cblr-3014	362	59	,	,	PUNCT
cblr-3014	362	60	i	i	PRON
cblr-3014	362	61	use	use	VERB
cblr-3014	362	62	the	the	DET
cblr-3014	362	63	name	name	NOUN
cblr-3014	362	64	"	"	PUNCT
cblr-3014	362	65	parmatour	parmatour	ADJ
cblr-3014	362	66	"	"	PUNCT
cblr-3014	362	67	to	to	PART
cblr-3014	362	68	refer	refer	VERB
cblr-3014	362	69	to	to	ADP
cblr-3014	362	70	all	all	DET
cblr-3014	362	71	the	the	DET
cblr-3014	362	72	firms	firm	NOUN
cblr-3014	362	73	owned	own	VERB
cblr-3014	362	74	by	by	ADP
cblr-3014	362	75	tanzi	tanzi	NOUN
cblr-3014	362	76	in	in	ADP
cblr-3014	362	77	the	the	DET
cblr-3014	362	78	tourism	tourism	NOUN
cblr-3014	362	79	sector	sector	NOUN
cblr-3014	362	80	.	.	PUNCT
cblr-3014	363	1	7	7	NUM
cblr-3014	363	2	capolino	capolino	NOUN
cblr-3014	363	3	et	et	PROPN
cblr-3014	363	4	al	al	PROPN
cblr-3014	363	5	.	.	PROPN
cblr-3014	363	6	,	,	PUNCT
cblr-3014	363	7	supra	supra	PROPN
cblr-3014	363	8	note	note	PROPN
cblr-3014	363	9	16	16	NUM
cblr-3014	363	10	,	,	PUNCT
cblr-3014	363	11	at	at	ADP
cblr-3014	363	12	187	187	NUM
cblr-3014	363	13	.	.	NOUN
cblr-3014	363	14	8	8	NUM
cblr-3014	364	1	i	i	PRON
cblr-3014	364	2	d.	d.	NOUN
cblr-3014	364	3	at	at	ADP
cblr-3014	364	4	188	188	NUM
cblr-3014	364	5	.	.	PUNCT
cblr-3014	365	1	on	on	ADP
cblr-3014	365	2	june	june	PROPN
cblr-3014	365	3	28	28	NUM
cblr-3014	365	4	,	,	PUNCT
cblr-3014	365	5	2005	2005	NUM
cblr-3014	365	6	,	,	PUNCT
cblr-3014	365	7	a	a	DET
cblr-3014	365	8	judge	judge	NOUN
cblr-3014	365	9	in	in	ADP
cblr-3014	365	10	milan	milan	PROPN
cblr-3014	365	11	sentenced	sentence	VERB
cblr-3014	365	12	gian	gian	PROPN
cblr-3014	365	13	paolo	paolo	PROPN
cblr-3014	365	14	zini	zini	PROPN
cblr-3014	365	15	to	to	ADP
cblr-3014	365	16	two	two	NUM
cblr-3014	365	17	years	year	NOUN
cblr-3014	365	18	'	'	PART
cblr-3014	365	19	imprisonment	imprisonment	NOUN
cblr-3014	365	20	.	.	PUNCT
cblr-3014	366	1	sylvers	sylver	NOUN
cblr-3014	366	2	,	,	PUNCT
cblr-3014	366	3	sentencing	sentencing	NOUN
cblr-3014	366	4	,	,	PUNCT
cblr-3014	366	5	supra	supra	PROPN
cblr-3014	366	6	note	note	NOUN
cblr-3014	366	7	59	59	NUM
cblr-3014	366	8	,	,	PUNCT
cblr-3014	366	9	at	at	ADP
cblr-3014	366	10	c6	c6	PROPN
cblr-3014	366	11	.	.	PUNCT
cblr-3014	367	1	9	9	NUM
cblr-3014	367	2	first	first	ADV
cblr-3014	367	3	amended	amend	VERB
cblr-3014	367	4	class	class	NOUN
cblr-3014	367	5	action	action	NOUN
cblr-3014	367	6	complaint	complaint	NOUN
cblr-3014	367	7	,	,	PUNCT
cblr-3014	367	8	supra	supra	PROPN
cblr-3014	367	9	note	note	PROPN
cblr-3014	367	10	68	68	NUM
cblr-3014	367	11	,	,	PUNCT
cblr-3014	367	12	at	at	ADP
cblr-3014	367	13	116	116	NUM
cblr-3014	367	14	.	.	PUNCT
cblr-3014	368	1	see	see	AUX
cblr-3014	368	2	also	also	ADV
cblr-3014	368	3	capolino	capolino	VERB
cblr-3014	368	4	et	et	PROPN
cblr-3014	368	5	al	al	PROPN
cblr-3014	368	6	.	.	PROPN
cblr-3014	368	7	,	,	PUNCT
cblr-3014	368	8	supra	supra	PROPN
cblr-3014	368	9	note	note	PROPN
cblr-3014	368	10	16	16	NUM
cblr-3014	368	11	,	,	PUNCT
cblr-3014	368	12	at	at	ADP
cblr-3014	368	13	188	188	NUM
cblr-3014	368	14	.	.	PUNCT
cblr-3014	369	1	no	no	INTJ
cblr-3014	369	2	.	.	PUNCT
cblr-3014	370	1	3:765	3:765	PROPN
cblr-3014	370	2	is	be	AUX
cblr-3014	370	3	parmalat	parmalat	PROPN
cblr-3014	370	4	europe	europe	PROPN
cblr-3014	371	1	"	"	PUNCT
cblr-3014	371	2	s	s	PROPN
cblr-3014	371	3	enron	enron	PROPN
cblr-3014	371	4	?	?	PUNCT
cblr-3014	371	5	which	which	PRON
cblr-3014	371	6	means	mean	VERB
cblr-3014	371	7	that	that	SCONJ
cblr-3014	371	8	parmalat	parmalat	PROPN
cblr-3014	371	9	's	's	PART
cblr-3014	371	10	liquidity	liquidity	NOUN
cblr-3014	371	11	in	in	ADP
cblr-3014	371	12	epicurum	epicurum	PROPN
cblr-3014	371	13	was	be	AUX
cblr-3014	371	14	essentially	essentially	ADV
cblr-3014	371	15	fictitious	fictitious	ADJ
cblr-3014	371	16	.	.	PUNCT
cblr-3014	372	1	"0	"0	VERB
cblr-3014	372	2	eventually	eventually	ADV
cblr-3014	372	3	,	,	PUNCT
cblr-3014	372	4	epicurum	epicurum	PROPN
cblr-3014	372	5	played	play	VERB
cblr-3014	372	6	a	a	DET
cblr-3014	372	7	key	key	ADJ
cblr-3014	372	8	role	role	NOUN
cblr-3014	372	9	in	in	ADP
cblr-3014	372	10	helping	help	VERB
cblr-3014	372	11	authorities	authority	NOUN
cblr-3014	372	12	discover	discover	VERB
cblr-3014	372	13	the	the	DET
cblr-3014	372	14	fraud	fraud	NOUN
cblr-3014	372	15	.	.	PUNCT
cblr-3014	373	1	on	on	ADP
cblr-3014	373	2	october	october	PROPN
cblr-3014	373	3	31	31	NUM
cblr-3014	373	4	,	,	PUNCT
cblr-3014	373	5	2003	2003	NUM
cblr-3014	373	6	,	,	PUNCT
cblr-3014	373	7	deloitte	deloitte	PROPN
cblr-3014	373	8	touche	touche	PROPN
cblr-3014	373	9	tohmatsu	tohmatsu	PROPN
cblr-3014	373	10	(	(	PUNCT
cblr-3014	373	11	"	"	PUNCT
cblr-3014	373	12	deloitte	deloitte	NOUN
cblr-3014	373	13	"	"	PUNCT
cblr-3014	373	14	)	)	PUNCT
cblr-3014	373	15	,	,	PUNCT
cblr-3014	373	16	which	which	PRON
cblr-3014	373	17	had	have	AUX
cblr-3014	373	18	replaced	replace	VERB
cblr-3014	373	19	grant	grant	NOUN
cblr-3014	373	20	thornton	thornton	NOUN
cblr-3014	373	21	as	as	ADP
cblr-3014	373	22	auditor	auditor	NOUN
cblr-3014	373	23	for	for	ADP
cblr-3014	373	24	part	part	NOUN
cblr-3014	373	25	of	of	ADP
cblr-3014	373	26	the	the	DET
cblr-3014	373	27	parmalat	parmalat	PROPN
cblr-3014	373	28	group	group	NOUN
cblr-3014	373	29	,	,	PUNCT
cblr-3014	373	30	announced	announce	VERB
cblr-3014	373	31	that	that	SCONJ
cblr-3014	373	32	it	it	PRON
cblr-3014	373	33	had	have	AUX
cblr-3014	373	34	failed	fail	VERB
cblr-3014	373	35	to	to	PART
cblr-3014	373	36	certify	certify	VERB
cblr-3014	373	37	parmalat	parmalat	NOUN
cblr-3014	373	38	's	's	PART
cblr-3014	373	39	financial	financial	ADJ
cblr-3014	373	40	statements	statement	NOUN
cblr-3014	373	41	due	due	ADP
cblr-3014	373	42	to	to	ADP
cblr-3014	373	43	the	the	DET
cblr-3014	373	44	lack	lack	NOUN
cblr-3014	373	45	of	of	ADP
cblr-3014	373	46	information	information	NOUN
cblr-3014	373	47	regarding	regard	VERB
cblr-3014	373	48	parmalat	parmalat	PROPN
cblr-3014	373	49	's	's	PART
cblr-3014	373	50	account	account	NOUN
cblr-3014	373	51	with	with	ADP
cblr-3014	373	52	epicurum.9	epicurum.9	NOUN
cblr-3014	373	53	'	'	PART
cblr-3014	373	54	after	after	ADP
cblr-3014	373	55	deloitte	deloitte	PROPN
cblr-3014	373	56	's	's	PART
cblr-3014	373	57	announcement	announcement	NOUN
cblr-3014	373	58	,	,	PUNCT
cblr-3014	373	59	c.o.n.s.o.b	c.o.n.s.o.b	NOUN
cblr-3014	373	60	.	.	PUNCT
cblr-3014	373	61	required	require	VERB
cblr-3014	373	62	parmalat	parmalat	NOUN
cblr-3014	373	63	to	to	PART
cblr-3014	373	64	make	make	VERB
cblr-3014	373	65	disclosures	disclosure	NOUN
cblr-3014	373	66	regarding	regard	VERB
cblr-3014	373	67	its	its	PRON
cblr-3014	373	68	account	account	NOUN
cblr-3014	373	69	with	with	ADP
cblr-3014	373	70	epicurum	epicurum	NOUN
cblr-3014	373	71	,	,	PUNCT
cblr-3014	373	72	causing	cause	VERB
cblr-3014	373	73	parmalat	parmalat	NOUN
cblr-3014	373	74	's	's	PART
cblr-3014	373	75	stock	stock	NOUN
cblr-3014	373	76	price	price	NOUN
cblr-3014	373	77	to	to	PART
cblr-3014	373	78	decline	decline	VERB
cblr-3014	373	79	by	by	ADP
cblr-3014	373	80	eight	eight	NUM
cblr-3014	373	81	percent.9	percent.9	NOUN
cblr-3014	373	82	"	"	PUNCT
cblr-3014	373	83	on	on	ADP
cblr-3014	373	84	november	november	PROPN
cblr-3014	373	85	12	12	NUM
cblr-3014	373	86	,	,	PUNCT
cblr-3014	373	87	parmalat	parmalat	PROPN
cblr-3014	373	88	announced	announce	VERB
cblr-3014	373	89	that	that	SCONJ
cblr-3014	373	90	it	it	PRON
cblr-3014	373	91	would	would	AUX
cblr-3014	373	92	liquidate	liquidate	VERB
cblr-3014	373	93	its	its	PRON
cblr-3014	373	94	position	position	NOUN
cblr-3014	373	95	in	in	ADP
cblr-3014	373	96	epicurum	epicurum	NOUN
cblr-3014	373	97	3	3	NUM
cblr-3014	373	98	on	on	ADP
cblr-3014	373	99	december	december	PROPN
cblr-3014	373	100	8	8	NUM
cblr-3014	373	101	,	,	PUNCT
cblr-3014	373	102	however	however	ADV
cblr-3014	373	103	,	,	PUNCT
cblr-3014	373	104	parmalat	parmalat	PROPN
cblr-3014	373	105	was	be	AUX
cblr-3014	373	106	forced	force	VERB
cblr-3014	373	107	to	to	PART
cblr-3014	373	108	announce	announce	VERB
cblr-3014	373	109	that	that	SCONJ
cblr-3014	373	110	it	it	PRON
cblr-3014	373	111	had	have	AUX
cblr-3014	373	112	failed	fail	VERB
cblr-3014	373	113	to	to	PART
cblr-3014	373	114	liquidate	liquidate	VERB
cblr-3014	373	115	its	its	PRON
cblr-3014	373	116	position	position	NOUN
cblr-3014	373	117	(	(	PUNCT
cblr-3014	373	118	since	since	SCONJ
cblr-3014	373	119	it	it	PRON
cblr-3014	373	120	was	be	AUX
cblr-3014	373	121	fictitious	fictitious	ADJ
cblr-3014	373	122	)	)	PUNCT
cblr-3014	373	123	,	,	PUNCT
cblr-3014	373	124	which	which	PRON
cblr-3014	373	125	led	lead	VERB
cblr-3014	373	126	to	to	ADP
cblr-3014	373	127	tanzi	tanzi	PROPN
cblr-3014	373	128	's	's	PART
cblr-3014	373	129	resignation	resignation	NOUN
cblr-3014	373	130	and	and	CCONJ
cblr-3014	373	131	the	the	DET
cblr-3014	373	132	nomination	nomination	NOUN
cblr-3014	373	133	of	of	ADP
cblr-3014	373	134	current	current	ADJ
cblr-3014	373	135	receiver	receiver	NOUN
cblr-3014	373	136	enrico	enrico	PROPN
cblr-3014	373	137	bondi	bondi	PROPN
cblr-3014	373	138	as	as	ADP
cblr-3014	373	139	ceo.94	ceo.94	PROPN
cblr-3014	373	140	c.	c.	PROPN
cblr-3014	373	141	fictitious	fictitious	ADJ
cblr-3014	373	142	bond	bond	NOUN
cblr-3014	373	143	repurchases	repurchase	NOUN
cblr-3014	373	144	both	both	CCONJ
cblr-3014	373	145	the	the	DET
cblr-3014	373	146	sec	sec	PROPN
cblr-3014	373	147	's	's	PART
cblr-3014	373	148	complaint	complaint	NOUN
cblr-3014	373	149	and	and	CCONJ
cblr-3014	373	150	the	the	DET
cblr-3014	373	151	class	class	NOUN
cblr-3014	373	152	action	action	NOUN
cblr-3014	373	153	complaint	complaint	NOUN
cblr-3014	373	154	accuse	accuse	VERB
cblr-3014	373	155	parmalat	parmalat	NOUN
cblr-3014	373	156	of	of	ADP
cblr-3014	373	157	improperly	improperly	ADV
cblr-3014	373	158	reporting	report	VERB
cblr-3014	373	159	that	that	SCONJ
cblr-3014	373	160	it	it	PRON
cblr-3014	373	161	had	have	AUX
cblr-3014	373	162	purchased	purchase	VERB
cblr-3014	373	163	and	and	CCONJ
cblr-3014	373	164	retired	retire	VERB
cblr-3014	373	165	$	$	SYM
cblr-3014	373	166	3.39	3.39	NUM
cblr-3014	373	167	billion	billion	NUM
cblr-3014	373	168	of	of	ADP
cblr-3014	373	169	its	its	PRON
cblr-3014	373	170	outstanding	outstanding	ADJ
cblr-3014	373	171	debt	debt	NOUN
cblr-3014	373	172	.	.	PUNCT
cblr-3014	374	1	95	95	NUM
cblr-3014	375	1	according	accord	VERB
cblr-3014	375	2	to	to	ADP
cblr-3014	375	3	bondi	bondi	PROPN
cblr-3014	375	4	,	,	PUNCT
cblr-3014	375	5	by	by	ADP
cblr-3014	375	6	falsifying	falsify	VERB
cblr-3014	375	7	bank	bank	NOUN
cblr-3014	375	8	documents	document	NOUN
cblr-3014	375	9	,	,	PUNCT
cblr-3014	375	10	bonlat	bonlat	NOUN
cblr-3014	375	11	was	be	AUX
cblr-3014	375	12	able	able	ADJ
cblr-3014	375	13	to	to	PART
cblr-3014	375	14	record	record	VERB
cblr-3014	375	15	the	the	DET
cblr-3014	375	16	repurchase	repurchase	NOUN
cblr-3014	375	17	of	of	ADP
cblr-3014	375	18	$	$	SYM
cblr-3014	375	19	3.39	3.39	NUM
cblr-3014	375	20	billion	billion	NUM
cblr-3014	375	21	in	in	ADP
cblr-3014	375	22	debt	debt	NOUN
cblr-3014	375	23	90	90	NUM
cblr-3014	375	24	see	see	NOUN
cblr-3014	375	25	capolino	capolino	NOUN
cblr-3014	375	26	etal	etal	NOUN
cblr-3014	375	27	.	.	PUNCT
cblr-3014	376	1	,	,	PUNCT
cblr-3014	376	2	supra	supra	PROPN
cblr-3014	376	3	note	note	PROPN
cblr-3014	376	4	16	16	NUM
cblr-3014	376	5	,	,	PUNCT
cblr-3014	376	6	at	at	ADP
cblr-3014	376	7	188	188	NUM
cblr-3014	376	8	.	.	PUNCT
cblr-3014	377	1	9	9	NUM
cblr-3014	377	2	'	'	PUNCT
cblr-3014	377	3	i	i	PRON
cblr-3014	377	4	d.	d.	PROPN
cblr-3014	377	5	at	at	ADP
cblr-3014	377	6	179	179	NUM
cblr-3014	377	7	.	.	PUNCT
cblr-3014	378	1	92	92	NUM
cblr-3014	379	1	i	i	PRON
cblr-3014	379	2	d.	d.	PROPN
cblr-3014	379	3	at	at	ADP
cblr-3014	379	4	180	180	NUM
cblr-3014	379	5	,	,	PUNCT
cblr-3014	379	6	181	181	NUM
cblr-3014	379	7	.	.	PUNCT
cblr-3014	380	1	"	"	PUNCT
cblr-3014	380	2	'	'	PUNCT
cblr-3014	380	3	i	i	PRON
cblr-3014	380	4	d.	d.	PROPN
cblr-3014	380	5	at	at	ADP
cblr-3014	380	6	185	185	NUM
cblr-3014	380	7	.	.	PUNCT
cblr-3014	381	1	see	see	VERB
cblr-3014	381	2	also	also	ADV
cblr-3014	381	3	press	press	NOUN
cblr-3014	381	4	release	release	NOUN
cblr-3014	381	5	,	,	PUNCT
cblr-3014	381	6	parmalat	parmalat	PROPN
cblr-3014	381	7	finanziaria	finanziaria	PROPN
cblr-3014	381	8	s.p.a	s.p.a	PROPN
cblr-3014	381	9	.	.	PROPN
cblr-3014	381	10	,	,	PUNCT
cblr-3014	381	11	announcement	announcement	NOUN
cblr-3014	381	12	of	of	ADP
cblr-3014	381	13	liquidation	liquidation	NOUN
cblr-3014	381	14	of	of	ADP
cblr-3014	381	15	investment	investment	NOUN
cblr-3014	381	16	in	in	ADP
cblr-3014	381	17	epicurum	epicurum	PROPN
cblr-3014	381	18	fund	fund	PROPN
cblr-3014	381	19	and	and	CCONJ
cblr-3014	381	20	early	early	ADJ
cblr-3014	381	21	termination	termination	NOUN
cblr-3014	381	22	of	of	ADP
cblr-3014	381	23	currency	currency	NOUN
cblr-3014	381	24	swap	swap	NOUN
cblr-3014	381	25	contract	contract	NOUN
cblr-3014	381	26	entered	enter	VERB
cblr-3014	381	27	into	into	ADP
cblr-3014	381	28	with	with	ADP
cblr-3014	381	29	the	the	DET
cblr-3014	381	30	same	same	ADJ
cblr-3014	381	31	fund	fund	NOUN
cblr-3014	381	32	(	(	PUNCT
cblr-3014	381	33	nov	nov	PROPN
cblr-3014	381	34	.	.	PROPN
cblr-3014	381	35	27	27	NUM
cblr-3014	381	36	,	,	PUNCT
cblr-3014	381	37	2003	2003	NUM
cblr-3014	381	38	)	)	PUNCT
cblr-3014	381	39	,	,	PUNCT
cblr-3014	381	40	available	available	ADJ
cblr-3014	381	41	at	at	ADP
cblr-3014	381	42	http://www.parmalat.net/en/doc/2003.11.27	http://www.parmalat.net/en/doc/2003.11.27	NOUN
cblr-3014	381	43	%	%	NOUN
cblr-3014	381	44	20liquidation%2oepicurum%20en.pdf	20liquidation%2oepicurum%20en.pdf	NUM
cblr-3014	381	45	.	.	PUNCT
cblr-3014	382	1	9	9	NUM
cblr-3014	382	2	"	"	PUNCT
cblr-3014	382	3	press	press	NOUN
cblr-3014	382	4	release	release	NOUN
cblr-3014	382	5	,	,	PUNCT
cblr-3014	382	6	parmalat	parmalat	PROPN
cblr-3014	382	7	finanziaria	finanziaria	PROPN
cblr-3014	382	8	s.p.a	s.p.a	PROPN
cblr-3014	382	9	.	.	PROPN
cblr-3014	382	10	,	,	PUNCT
cblr-3014	382	11	statement	statement	NOUN
cblr-3014	382	12	in	in	ADP
cblr-3014	382	13	relation	relation	NOUN
cblr-3014	382	14	to	to	ADP
cblr-3014	382	15	the	the	DET
cblr-3014	382	16	liquidation	liquidation	NOUN
cblr-3014	382	17	of	of	ADP
cblr-3014	382	18	the	the	DET
cblr-3014	382	19	epicurum	epicurum	PROPN
cblr-3014	382	20	fund	fund	PROPN
cblr-3014	382	21	(	(	PUNCT
cblr-3014	382	22	dec	dec	PROPN
cblr-3014	382	23	.	.	PROPN
cblr-3014	382	24	8	8	NUM
cblr-3014	382	25	,	,	PUNCT
cblr-3014	382	26	2003	2003	NUM
cblr-3014	382	27	)	)	PUNCT
cblr-3014	382	28	,	,	PUNCT
cblr-3014	382	29	available	available	ADJ
cblr-3014	382	30	at	at	ADP
cblr-3014	382	31	http://	http://	PROPN
cblr-3014	382	32	www.parmalat.neten/doc/2003.12.08%20en.pdf	www.parmalat.neten/doc/2003.12.08%20en.pdf	NUM
cblr-3014	382	33	.	.	PUNCT
cblr-3014	382	34	"	"	PUNCT
cblr-3014	383	1	first	first	ADJ
cblr-3014	383	2	amended	amend	VERB
cblr-3014	383	3	class	class	NOUN
cblr-3014	383	4	action	action	NOUN
cblr-3014	383	5	complaint	complaint	NOUN
cblr-3014	383	6	,	,	PUNCT
cblr-3014	383	7	supra	supra	PROPN
cblr-3014	383	8	note	note	PROPN
cblr-3014	383	9	68	68	NUM
cblr-3014	383	10	,	,	PUNCT
cblr-3014	383	11	at	at	ADP
cblr-3014	383	12	104	104	NUM
cblr-3014	383	13	;	;	PUNCT
cblr-3014	383	14	sec	sec	PROPN
cblr-3014	383	15	first	first	ADV
cblr-3014	383	16	amended	amend	VERB
cblr-3014	383	17	complaint	complaint	NOUN
cblr-3014	383	18	,	,	PUNCT
cblr-3014	383	19	supra	supra	PROPN
cblr-3014	383	20	note	note	NOUN
cblr-3014	383	21	44	44	NUM
cblr-3014	383	22	,	,	PUNCT
cblr-3014	383	23	at	at	ADP
cblr-3014	383	24	6	6	NUM
cblr-3014	383	25	.	.	PUNCT
cblr-3014	384	1	[	[	X
cblr-3014	384	2	vol	vol	NOUN
cblr-3014	384	3	.	.	PUNCT
cblr-3014	385	1	2005col	2005col	PRON
cblr-3014	385	2	umb1a	umb1a	PROPN
cblr-3014	386	1	b	b	PROPN
cblr-3014	386	2	usiness	usiness	NOUN
cblr-3014	386	3	la	la	PROPN
cblr-3014	386	4	w	w	PROPN
cblr-3014	386	5	re	re	PROPN
cblr-3014	386	6	vie	vie	PROPN
cblr-3014	386	7	w	w	PROPN
cblr-3014	386	8	issued	issue	VERB
cblr-3014	386	9	by	by	ADP
cblr-3014	386	10	one	one	NUM
cblr-3014	386	11	of	of	ADP
cblr-3014	386	12	parmalat	parmalat	NOUN
cblr-3014	386	13	's	's	PART
cblr-3014	386	14	subsidiaries.96	subsidiaries.96	NOUN
cblr-3014	386	15	since	since	SCONJ
cblr-3014	386	16	in	in	ADP
cblr-3014	386	17	reality	reality	NOUN
cblr-3014	386	18	the	the	DET
cblr-3014	386	19	debt	debt	NOUN
cblr-3014	386	20	remained	remain	VERB
cblr-3014	386	21	outstanding	outstanding	ADJ
cblr-3014	386	22	,	,	PUNCT
cblr-3014	386	23	the	the	DET
cblr-3014	386	24	result	result	NOUN
cblr-3014	386	25	was	be	AUX
cblr-3014	386	26	that	that	SCONJ
cblr-3014	386	27	parmalat	parmalat	PROPN
cblr-3014	386	28	's	's	PART
cblr-3014	386	29	consolidated	consolidated	ADJ
cblr-3014	386	30	financial	financial	ADJ
cblr-3014	386	31	statements	statement	NOUN
cblr-3014	386	32	underestimated	underestimate	VERB
cblr-3014	386	33	bank	bank	NOUN
cblr-3014	386	34	debt	debt	NOUN
cblr-3014	386	35	by	by	ADP
cblr-3014	386	36	$	$	SYM
cblr-3014	386	37	3.39	3.39	NUM
cblr-3014	386	38	billion.97	billion.97	NOUN
cblr-3014	386	39	d.	d.	NOUN
cblr-3014	386	40	buconero	buconero	PROPN
cblr-3014	386	41	(	(	PUNCT
cblr-3014	386	42	"	"	PUNCT
cblr-3014	386	43	black	black	ADJ
cblr-3014	386	44	hole	hole	NOUN
cblr-3014	386	45	"	"	PUNCT
cblr-3014	386	46	)	)	PUNCT
cblr-3014	386	47	several	several	ADJ
cblr-3014	386	48	major	major	ADJ
cblr-3014	386	49	international	international	ADJ
cblr-3014	386	50	banks	bank	NOUN
cblr-3014	386	51	have	have	AUX
cblr-3014	386	52	been	be	AUX
cblr-3014	386	53	accused	accuse	VERB
cblr-3014	386	54	of	of	ADP
cblr-3014	386	55	playing	play	VERB
cblr-3014	386	56	a	a	DET
cblr-3014	386	57	key	key	ADJ
cblr-3014	386	58	role	role	NOUN
cblr-3014	386	59	in	in	ADP
cblr-3014	386	60	helping	help	VERB
cblr-3014	386	61	parmalat	parmalat	NOUN
cblr-3014	386	62	hide	hide	VERB
cblr-3014	386	63	its	its	PRON
cblr-3014	386	64	true	true	ADJ
cblr-3014	386	65	financial	financial	ADJ
cblr-3014	386	66	status	status	NOUN
cblr-3014	386	67	.	.	PUNCT
cblr-3014	387	1	one	one	NUM
cblr-3014	387	2	of	of	ADP
cblr-3014	387	3	the	the	DET
cblr-3014	387	4	transactions	transaction	NOUN
cblr-3014	387	5	under	under	ADP
cblr-3014	387	6	examination	examination	NOUN
cblr-3014	387	7	was	be	AUX
cblr-3014	387	8	executed	execute	VERB
cblr-3014	387	9	by	by	ADP
cblr-3014	387	10	parmalat	parmalat	NOUN
cblr-3014	387	11	and	and	CCONJ
cblr-3014	387	12	citigroup	citigroup	PROPN
cblr-3014	387	13	and	and	CCONJ
cblr-3014	387	14	was	be	AUX
cblr-3014	387	15	(	(	PUNCT
cblr-3014	387	16	ironically	ironically	ADV
cblr-3014	387	17	)	)	PUNCT
cblr-3014	387	18	baptized	baptize	VERB
cblr-3014	387	19	"	"	PUNCT
cblr-3014	387	20	buconero	buconero	NOUN
cblr-3014	387	21	"	"	PUNCT
cblr-3014	387	22	(	(	PUNCT
cblr-3014	387	23	in	in	ADP
cblr-3014	387	24	italian	italian	ADJ
cblr-3014	387	25	,	,	PUNCT
cblr-3014	387	26	"	"	PUNCT
cblr-3014	387	27	buco	buco	NOUN
cblr-3014	387	28	nero	nero	NOUN
cblr-3014	387	29	"	"	PUNCT
cblr-3014	387	30	means	mean	VERB
cblr-3014	387	31	"	"	PUNCT
cblr-3014	387	32	black	black	ADJ
cblr-3014	387	33	hole	hole	NOUN
cblr-3014	387	34	"	"	PUNCT
cblr-3014	387	35	)	)	PUNCT
cblr-3014	387	36	.	.	PUNCT
cblr-3014	388	1	according	accord	VERB
cblr-3014	388	2	to	to	ADP
cblr-3014	388	3	allegations	allegation	NOUN
cblr-3014	388	4	,	,	PUNCT
cblr-3014	388	5	citigroup	citigroup	PROPN
cblr-3014	388	6	approached	approach	VERB
cblr-3014	388	7	parmalat	parmalat	NOUN
cblr-3014	388	8	to	to	PART
cblr-3014	388	9	propose	propose	VERB
cblr-3014	388	10	a	a	DET
cblr-3014	388	11	structured	structured	ADJ
cblr-3014	388	12	financing	financing	NOUN
cblr-3014	388	13	transaction	transaction	NOUN
cblr-3014	388	14	,	,	PUNCT
cblr-3014	388	15	which	which	PRON
cblr-3014	388	16	they	they	PRON
cblr-3014	388	17	ultimately	ultimately	ADV
cblr-3014	388	18	executed	execute	VERB
cblr-3014	388	19	on	on	ADP
cblr-3014	388	20	december	december	PROPN
cblr-3014	388	21	9	9	NUM
cblr-3014	388	22	,	,	PUNCT
cblr-3014	388	23	2002.98	2002.98	NUM
cblr-3014	388	24	pursuant	pursuant	VERB
cblr-3014	388	25	to	to	ADP
cblr-3014	388	26	the	the	DET
cblr-3014	388	27	transaction	transaction	NOUN
cblr-3014	388	28	,	,	PUNCT
cblr-3014	388	29	a	a	DET
cblr-3014	388	30	unit	unit	NOUN
cblr-3014	388	31	of	of	ADP
cblr-3014	388	32	citigroup	citigroup	PROPN
cblr-3014	388	33	set	set	VERB
cblr-3014	388	34	up	up	ADP
cblr-3014	388	35	a	a	DET
cblr-3014	388	36	delaware	delaware	PROPN
cblr-3014	388	37	subsidiary	subsidiary	NOUN
cblr-3014	388	38	called	call	VERB
cblr-3014	388	39	buconero	buconero	NOUN
cblr-3014	388	40	llc	llc	PROPN
cblr-3014	388	41	(	(	PUNCT
cblr-3014	388	42	"	"	PUNCT
cblr-3014	388	43	buconero	buconero	NOUN
cblr-3014	388	44	"	"	PUNCT
cblr-3014	388	45	)	)	PUNCT
cblr-3014	388	46	,	,	PUNCT
cblr-3014	388	47	which	which	PRON
cblr-3014	388	48	was	be	AUX
cblr-3014	388	49	meant	mean	VERB
cblr-3014	388	50	to	to	PART
cblr-3014	388	51	serve	serve	VERB
cblr-3014	388	52	as	as	ADP
cblr-3014	388	53	a	a	DET
cblr-3014	388	54	special	special	ADJ
cblr-3014	388	55	financing	financing	NOUN
cblr-3014	388	56	vehicle	vehicle	NOUN
cblr-3014	388	57	for	for	ADP
cblr-3014	388	58	parmalat	parmalat	NOUN
cblr-3014	388	59	,	,	PUNCT
cblr-3014	388	60	but	but	CCONJ
cblr-3014	388	61	was	be	AUX
cblr-3014	388	62	to	to	PART
cblr-3014	388	63	remain	remain	VERB
cblr-3014	388	64	under	under	ADP
cblr-3014	388	65	the	the	DET
cblr-3014	388	66	control	control	NOUN
cblr-3014	388	67	of	of	ADP
cblr-3014	388	68	citigroup.99	citigroup.99	NOUN
cblr-3014	388	69	at	at	ADP
cblr-3014	388	70	the	the	DET
cblr-3014	388	71	same	same	ADJ
cblr-3014	388	72	time	time	NOUN
cblr-3014	388	73	,	,	PUNCT
cblr-3014	388	74	buconero	buconero	NOUN
cblr-3014	388	75	entered	enter	VERB
cblr-3014	388	76	into	into	ADP
cblr-3014	388	77	a	a	DET
cblr-3014	388	78	joint	joint	ADJ
cblr-3014	388	79	venture	venture	NOUN
cblr-3014	388	80	agreement	agreement	NOUN
cblr-3014	388	81	with	with	ADP
cblr-3014	388	82	the	the	DET
cblr-3014	388	83	swiss	swiss	ADJ
cblr-3014	388	84	branch	branch	NOUN
cblr-3014	388	85	of	of	ADP
cblr-3014	388	86	geslat	geslat	PROPN
cblr-3014	388	87	srl	srl	PROPN
cblr-3014	388	88	,	,	PUNCT
cblr-3014	388	89	a	a	DET
cblr-3014	388	90	consolidated	consolidated	ADJ
cblr-3014	388	91	parmalat	parmalat	PROPN
cblr-3014	388	92	subsidiary	subsidiary	NOUN
cblr-3014	388	93	.	.	PUNCT
cblr-3014	389	1	according	accord	VERB
cblr-3014	389	2	to	to	ADP
cblr-3014	389	3	a	a	DET
cblr-3014	389	4	parmalat	parmalat	ADJ
cblr-3014	389	5	press	press	NOUN
cblr-3014	389	6	release	release	NOUN
cblr-3014	389	7	,	,	PUNCT
cblr-3014	389	8	buconero	buconero	NOUN
cblr-3014	389	9	contributed	contribute	VERB
cblr-3014	389	10	€	€	SYM
cblr-3014	389	11	117	117	NUM
cblr-3014	389	12	million	million	NUM
cblr-3014	389	13	to	to	ADP
cblr-3014	389	14	the	the	DET
cblr-3014	389	15	partnership	partnership	NOUN
cblr-3014	389	16	with	with	ADP
cblr-3014	389	17	geslat.100	geslat.100	PROPN
cblr-3014	389	18	geslat	geslat	PROPN
cblr-3014	389	19	intended	intend	VERB
cblr-3014	389	20	to	to	PART
cblr-3014	389	21	use	use	VERB
cblr-3014	389	22	those	those	DET
cblr-3014	389	23	funds	fund	NOUN
cblr-3014	389	24	to	to	PART
cblr-3014	389	25	make	make	VERB
cblr-3014	389	26	intercompany	intercompany	NOUN
cblr-3014	389	27	loans	loan	NOUN
cblr-3014	389	28	to	to	ADP
cblr-3014	389	29	other	other	ADJ
cblr-3014	389	30	entities	entity	NOUN
cblr-3014	389	31	in	in	ADP
cblr-3014	389	32	the	the	DET
cblr-3014	389	33	parmalat	parmalat	PROPN
cblr-3014	389	34	group	group	NOUN
cblr-3014	389	35	.	.	PUNCT
cblr-3014	390	1	pursuant	pursuant	ADJ
cblr-3014	390	2	to	to	ADP
cblr-3014	390	3	the	the	DET
cblr-3014	390	4	partnership	partnership	NOUN
cblr-3014	390	5	,	,	PUNCT
cblr-3014	390	6	buconero	buconero	NOUN
cblr-3014	390	7	would	would	AUX
cblr-3014	390	8	receive	receive	VERB
cblr-3014	390	9	a	a	DET
cblr-3014	390	10	share	share	NOUN
cblr-3014	390	11	of	of	ADP
cblr-3014	390	12	geslat	geslat	NOUN
cblr-3014	390	13	's	's	PART
cblr-3014	390	14	net	net	ADJ
cblr-3014	390	15	profits	profit	NOUN
cblr-3014	390	16	.	.	PUNCT
cblr-3014	390	17	"	"	PUNCT
cblr-3014	391	1	1	1	NUM
cblr-3014	391	2	according	accord	VERB
cblr-3014	391	3	to	to	ADP
cblr-3014	391	4	bondi	bondi	PROPN
cblr-3014	391	5	,	,	PUNCT
cblr-3014	391	6	parmalat	parmalat	PROPN
cblr-3014	391	7	designed	design	VERB
cblr-3014	391	8	buconero	buconero	NOUN
cblr-3014	391	9	to	to	PART
cblr-3014	391	10	help	help	VERB
cblr-3014	391	11	portray	portray	VERB
cblr-3014	391	12	the	the	DET
cblr-3014	391	13	loan	loan	NOUN
cblr-3014	391	14	as	as	ADP
cblr-3014	391	15	an	an	DET
cblr-3014	391	16	equity	equity	NOUN
cblr-3014	391	17	investment	investment	NOUN
cblr-3014	391	18	on	on	ADP
cblr-3014	391	19	its	its	PRON
cblr-3014	391	20	balance	balance	NOUN
cblr-3014	391	21	sheet.10	sheet.10	VERB
cblr-3014	391	22	2	2	NUM
cblr-3014	391	23	allegedly	allegedly	ADV
cblr-3014	391	24	,	,	PUNCT
cblr-3014	391	25	since	since	SCONJ
cblr-3014	391	26	geslat	geslat	ADJ
cblr-3014	391	27	was	be	AUX
cblr-3014	391	28	officially	officially	ADV
cblr-3014	391	29	receiving	receive	VERB
cblr-3014	391	30	funds	fund	NOUN
cblr-3014	391	31	96	96	NUM
cblr-3014	391	32	see	see	VERB
cblr-3014	391	33	first	first	ADJ
cblr-3014	391	34	amended	amend	VERB
cblr-3014	391	35	class	class	NOUN
cblr-3014	391	36	action	action	NOUN
cblr-3014	391	37	complaint	complaint	NOUN
cblr-3014	391	38	,	,	PUNCT
cblr-3014	391	39	supra	supra	PROPN
cblr-3014	391	40	note	note	PROPN
cblr-3014	391	41	68	68	NUM
cblr-3014	391	42	,	,	PUNCT
cblr-3014	391	43	at	at	ADP
cblr-3014	391	44	104	104	NUM
cblr-3014	391	45	.	.	PUNCT
cblr-3014	392	1	17	17	NUM
cblr-3014	392	2	see	see	VERB
cblr-3014	392	3	i	i	PRON
cblr-3014	392	4	d.	d.	PROPN
cblr-3014	392	5	9	9	NUM
cblr-3014	392	6	see	see	VERB
cblr-3014	392	7	capolino	capolino	NOUN
cblr-3014	392	8	et	et	PROPN
cblr-3014	392	9	al	al	PROPN
cblr-3014	392	10	.	.	PROPN
cblr-3014	392	11	,	,	PUNCT
cblr-3014	392	12	supra	supra	PROPN
cblr-3014	392	13	note	note	PROPN
cblr-3014	392	14	16	16	NUM
cblr-3014	392	15	,	,	PUNCT
cblr-3014	392	16	at	at	ADP
cblr-3014	392	17	200	200	NUM
cblr-3014	392	18	.	.	PUNCT
cblr-3014	393	1	reilly	reilly	PROPN
cblr-3014	393	2	&	&	CCONJ
cblr-3014	393	3	galloni	galloni	PROPN
cblr-3014	393	4	,	,	PUNCT
cblr-3014	393	5	supra	supra	PROPN
cblr-3014	393	6	note	note	PROPN
cblr-3014	393	7	42	42	NUM
cblr-3014	393	8	,	,	PUNCT
cblr-3014	393	9	at	at	ADP
cblr-3014	393	10	al	al	PROPN
cblr-3014	393	11	.	.	PROPN
cblr-3014	393	12	100	100	NUM
cblr-3014	393	13	press	press	NOUN
cblr-3014	393	14	release	release	NOUN
cblr-3014	393	15	,	,	PUNCT
cblr-3014	393	16	parmalat	parmalat	PROPN
cblr-3014	393	17	finanziaria	finanziaria	PROPN
cblr-3014	393	18	s.p.a	s.p.a	PROPN
cblr-3014	393	19	.	.	PROPN
cblr-3014	393	20	,	,	PUNCT
cblr-3014	394	1	parmalat	parmalat	PROPN
cblr-3014	394	2	finanziaria	finanziaria	PROPN
cblr-3014	394	3	details	detail	NOUN
cblr-3014	394	4	of	of	ADP
cblr-3014	394	5	participation	participation	NOUN
cblr-3014	394	6	agreement	agreement	NOUN
cblr-3014	394	7	(	(	PUNCT
cblr-3014	394	8	nov	nov	PROPN
cblr-3014	394	9	.	.	PROPN
cblr-3014	394	10	21	21	NUM
cblr-3014	394	11	,	,	PUNCT
cblr-3014	394	12	2003	2003	NUM
cblr-3014	394	13	)	)	PUNCT
cblr-3014	394	14	,	,	PUNCT
cblr-3014	394	15	available	available	ADJ
cblr-3014	394	16	at	at	ADP
cblr-3014	394	17	http://www.parmalat.net/en/doc/2003.11.21%2ogeslat%20en.pdf	http://www.parmalat.net/en/doc/2003.11.21%2ogeslat%20en.pdf	PROPN
cblr-3014	394	18	.	.	PUNCT
cblr-3014	395	1	101	101	NUM
cblr-3014	395	2	i	i	PRON
cblr-3014	395	3	d.	d.	PROPN
cblr-3014	395	4	102	102	NUM
cblr-3014	395	5	see	see	VERB
cblr-3014	395	6	reilly	reilly	PROPN
cblr-3014	395	7	&	&	CCONJ
cblr-3014	395	8	galloni	galloni	PROPN
cblr-3014	395	9	,	,	PUNCT
cblr-3014	395	10	supra	supra	PROPN
cblr-3014	395	11	note	note	PROPN
cblr-3014	395	12	42	42	NUM
cblr-3014	395	13	,	,	PUNCT
cblr-3014	395	14	at	at	ADP
cblr-3014	395	15	al	al	PROPN
cblr-3014	395	16	.	.	PROPN
cblr-3014	395	17	is	be	AUX
cblr-3014	395	18	parmala	parmala	PROPN
cblr-3014	395	19	t	t	PROPN
cblr-3014	395	20	europe	europe	PROPN
cblr-3014	395	21	's	's	PART
cblr-3014	395	22	enr	enr	PROPN
cblr-3014	395	23	on?no	on?no	NOUN
cblr-3014	395	24	.	.	PUNCT
cblr-3014	396	1	3:765	3:765	NUM
cblr-3014	396	2	from	from	ADP
cblr-3014	396	3	a	a	DET
cblr-3014	396	4	partner	partner	NOUN
cblr-3014	396	5	,	,	PUNCT
cblr-3014	396	6	parmalat	parmalat	PROPN
cblr-3014	396	7	recorded	record	VERB
cblr-3014	396	8	the	the	DET
cblr-3014	396	9	amounts	amount	NOUN
cblr-3014	396	10	contributed	contribute	VERB
cblr-3014	396	11	by	by	ADP
cblr-3014	396	12	buconero	buconero	NOUN
cblr-3014	396	13	as	as	ADP
cblr-3014	396	14	equity	equity	NOUN
cblr-3014	396	15	.	.	PUNCT
cblr-3014	397	1	in	in	ADP
cblr-3014	397	2	reality	reality	NOUN
cblr-3014	397	3	,	,	PUNCT
cblr-3014	397	4	citibank	citibank	PROPN
cblr-3014	397	5	structured	structure	VERB
cblr-3014	397	6	the	the	DET
cblr-3014	397	7	transaction	transaction	NOUN
cblr-3014	397	8	to	to	PART
cblr-3014	397	9	give	give	VERB
cblr-3014	397	10	the	the	DET
cblr-3014	397	11	bank	bank	NOUN
cblr-3014	397	12	a	a	DET
cblr-3014	397	13	bond	bond	NOUN
cblr-3014	397	14	-	-	PUNCT
cblr-3014	397	15	like	like	ADJ
cblr-3014	397	16	rate	rate	NOUN
cblr-3014	397	17	of	of	ADP
cblr-3014	397	18	return	return	NOUN
cblr-3014	397	19	,	,	PUNCT
cblr-3014	397	20	while	while	SCONJ
cblr-3014	397	21	effectively	effectively	ADV
cblr-3014	397	22	shielding	shield	VERB
cblr-3014	397	23	it	it	PRON
cblr-3014	397	24	from	from	ADP
cblr-3014	397	25	a	a	DET
cblr-3014	397	26	loss	loss	NOUN
cblr-3014	397	27	on	on	ADP
cblr-3014	397	28	the	the	DET
cblr-3014	397	29	investment.13	investment.13	NOUN
cblr-3014	397	30	therefore	therefore	ADV
cblr-3014	397	31	,	,	PUNCT
cblr-3014	397	32	forensic	forensic	ADJ
cblr-3014	397	33	accountant	accountant	NOUN
cblr-3014	397	34	stefania	stefania	NOUN
cblr-3014	397	35	chiaruttini	chiaruttini	NOUN
cblr-3014	397	36	,	,	PUNCT
cblr-3014	397	37	working	work	VERB
cblr-3014	397	38	with	with	ADP
cblr-3014	397	39	italian	italian	ADJ
cblr-3014	397	40	prosecutors	prosecutor	NOUN
cblr-3014	397	41	,	,	PUNCT
cblr-3014	397	42	argues	argue	VERB
cblr-3014	397	43	that	that	SCONJ
cblr-3014	397	44	the	the	DET
cblr-3014	397	45	amounts	amount	NOUN
cblr-3014	397	46	received	receive	VERB
cblr-3014	397	47	should	should	AUX
cblr-3014	397	48	have	have	AUX
cblr-3014	397	49	been	be	AUX
cblr-3014	397	50	recorded	record	VERB
cblr-3014	397	51	as	as	ADP
cblr-3014	397	52	debt	debt	NOUN
cblr-3014	397	53	.	.	PUNCT
cblr-3014	398	1	4	4	NUM
cblr-3014	398	2	according	accord	VERB
cblr-3014	398	3	to	to	ADP
cblr-3014	398	4	these	these	DET
cblr-3014	398	5	accusations	accusation	NOUN
cblr-3014	398	6	,	,	PUNCT
cblr-3014	398	7	the	the	DET
cblr-3014	398	8	net	net	ADJ
cblr-3014	398	9	effect	effect	NOUN
cblr-3014	398	10	of	of	ADP
cblr-3014	398	11	the	the	DET
cblr-3014	398	12	buconero	buconero	NOUN
cblr-3014	398	13	deal	deal	NOUN
cblr-3014	398	14	was	be	AUX
cblr-3014	398	15	to	to	PART
cblr-3014	398	16	overstate	overstate	VERB
cblr-3014	398	17	parmalat	parmalat	NOUN
cblr-3014	398	18	's	's	PART
cblr-3014	398	19	equity	equity	NOUN
cblr-3014	398	20	and	and	CCONJ
cblr-3014	398	21	to	to	PART
cblr-3014	398	22	understate	understate	VERB
cblr-3014	398	23	its	its	PRON
cblr-3014	398	24	debt	debt	NOUN
cblr-3014	398	25	.	.	PUNCT
cblr-3014	399	1	e.	e.	PROPN
cblr-3014	399	2	double	double	PROPN
cblr-3014	399	3	billing	billing	NOUN
cblr-3014	399	4	parmalat	parmalat	NOUN
cblr-3014	399	5	did	do	AUX
cblr-3014	399	6	not	not	PART
cblr-3014	399	7	merely	merely	ADV
cblr-3014	399	8	create	create	VERB
cblr-3014	399	9	wholly	wholly	ADV
cblr-3014	399	10	fictitious	fictitious	ADJ
cblr-3014	399	11	transactions	transaction	NOUN
cblr-3014	399	12	.	.	PUNCT
cblr-3014	400	1	allegedly	allegedly	ADV
cblr-3014	400	2	,	,	PUNCT
cblr-3014	400	3	parmalat	parmalat	NOUN
cblr-3014	400	4	also	also	ADV
cblr-3014	400	5	made	make	VERB
cblr-3014	400	6	extensive	extensive	ADJ
cblr-3014	400	7	use	use	NOUN
cblr-3014	400	8	of	of	ADP
cblr-3014	400	9	a	a	DET
cblr-3014	400	10	"	"	PUNCT
cblr-3014	400	11	double	double	ADJ
cblr-3014	400	12	billing	billing	NOUN
cblr-3014	400	13	"	"	PUNCT
cblr-3014	400	14	scheme	scheme	NOUN
cblr-3014	400	15	to	to	PART
cblr-3014	400	16	overstate	overstate	VERB
cblr-3014	400	17	its	its	PRON
cblr-3014	400	18	assets	asset	NOUN
cblr-3014	400	19	and	and	CCONJ
cblr-3014	400	20	obtain	obtain	VERB
cblr-3014	400	21	liquidity	liquidity	NOUN
cblr-3014	400	22	.	.	PUNCT
cblr-3014	400	23	'	'	PUNCT
cblr-3014	401	1	some	some	DET
cblr-3014	401	2	court	court	NOUN
cblr-3014	401	3	documents	document	NOUN
cblr-3014	401	4	,	,	PUNCT
cblr-3014	401	5	prepared	prepare	VERB
cblr-3014	401	6	a	a	DET
cblr-3014	401	7	few	few	ADJ
cblr-3014	401	8	months	month	NOUN
cblr-3014	401	9	after	after	SCONJ
cblr-3014	401	10	the	the	DET
cblr-3014	401	11	fraud	fraud	NOUN
cblr-3014	401	12	was	be	AUX
cblr-3014	401	13	discovered	discover	VERB
cblr-3014	401	14	,	,	PUNCT
cblr-3014	401	15	estimate	estimate	VERB
cblr-3014	401	16	that	that	SCONJ
cblr-3014	401	17	the	the	DET
cblr-3014	401	18	exploitation	exploitation	NOUN
cblr-3014	401	19	of	of	ADP
cblr-3014	401	20	double	double	ADJ
cblr-3014	401	21	invoices	invoice	NOUN
cblr-3014	401	22	might	might	AUX
cblr-3014	401	23	have	have	AUX
cblr-3014	401	24	helped	help	VERB
cblr-3014	401	25	parmalat	parmalat	NOUN
cblr-3014	401	26	collect	collect	VERB
cblr-3014	401	27	about	about	ADP
cblr-3014	401	28	e4	e4	PROPN
cblr-3014	401	29	billion	billion	NUM
cblr-3014	401	30	in	in	ADP
cblr-3014	401	31	loans	loan	NOUN
cblr-3014	401	32	alone.0	alone.0	PROPN
cblr-3014	401	33	6	6	NUM
cblr-3014	401	34	according	accord	VERB
cblr-3014	401	35	to	to	ADP
cblr-3014	401	36	accusations	accusation	NOUN
cblr-3014	401	37	backed	back	VERB
cblr-3014	401	38	by	by	ADP
cblr-3014	401	39	the	the	DET
cblr-3014	401	40	testimony	testimony	NOUN
cblr-3014	401	41	of	of	ADP
cblr-3014	401	42	some	some	DET
cblr-3014	401	43	insiders	insider	NOUN
cblr-3014	401	44	,	,	PUNCT
cblr-3014	401	45	parmalat	parmalat	NOUN
cblr-3014	401	46	issued	issue	VERB
cblr-3014	401	47	duplicate	duplicate	ADJ
cblr-3014	401	48	invoices	invoice	NOUN
cblr-3014	401	49	to	to	ADP
cblr-3014	401	50	distributors	distributor	NOUN
cblr-3014	401	51	,	,	PUNCT
cblr-3014	401	52	franchisees	franchisee	NOUN
cblr-3014	401	53	and	and	CCONJ
cblr-3014	401	54	hundreds	hundred	NOUN
cblr-3014	401	55	of	of	ADP
cblr-3014	401	56	supermarkets	supermarket	NOUN
cblr-3014	401	57	in	in	ADP
cblr-3014	401	58	italy	italy	PROPN
cblr-3014	401	59	.	.	PUNCT
cblr-3014	402	1	7	7	NUM
cblr-3014	402	2	these	these	DET
cblr-3014	402	3	duplicate	duplicate	ADJ
cblr-3014	402	4	invoices	invoice	NOUN
cblr-3014	402	5	allowed	allow	VERB
cblr-3014	402	6	parmalat	parmalat	NOUN
cblr-3014	402	7	to	to	PART
cblr-3014	402	8	book	book	VERB
cblr-3014	402	9	fictitious	fictitious	ADJ
cblr-3014	402	10	sales	sale	NOUN
cblr-3014	402	11	to	to	PART
cblr-3014	402	12	obtain	obtain	VERB
cblr-3014	402	13	liquidity	liquidity	NOUN
cblr-3014	402	14	,	,	PUNCT
cblr-3014	402	15	in	in	ADP
cblr-3014	402	16	the	the	DET
cblr-3014	402	17	form	form	NOUN
cblr-3014	402	18	of	of	ADP
cblr-3014	402	19	credit	credit	NOUN
cblr-3014	402	20	,	,	PUNCT
cblr-3014	402	21	from	from	ADP
cblr-3014	402	22	banks.08	banks.08	ADV
cblr-3014	402	23	additionally	additionally	ADV
cblr-3014	402	24	,	,	PUNCT
cblr-3014	402	25	parmalat	parmalat	NOUN
cblr-3014	402	26	has	have	AUX
cblr-3014	402	27	been	be	AUX
cblr-3014	402	28	accused	accuse	VERB
cblr-3014	402	29	of	of	ADP
cblr-3014	402	30	exploiting	exploit	VERB
cblr-3014	402	31	the	the	DET
cblr-3014	402	32	securitization	securitization	NOUN
cblr-3014	402	33	of	of	ADP
cblr-3014	402	34	false	false	ADJ
cblr-3014	402	35	invoices	invoice	NOUN
cblr-3014	402	36	.	.	PUNCT
cblr-3014	403	1	according	accord	VERB
cblr-3014	403	2	to	to	ADP
cblr-3014	403	3	accusations	accusation	NOUN
cblr-3014	403	4	,	,	PUNCT
cblr-3014	403	5	with	with	ADP
cblr-3014	403	6	the	the	DET
cblr-3014	403	7	help	help	NOUN
cblr-3014	403	8	of	of	ADP
cblr-3014	403	9	citigroup	citigroup	NOUN
cblr-3014	403	10	's	's	PART
cblr-3014	403	11	eureka	eureka	PROPN
cblr-3014	403	12	securitization	securitization	PROPN
cblr-3014	403	13	inc	inc	PROPN
cblr-3014	403	14	.	.	PROPN
cblr-3014	403	15	,	,	PUNCT
cblr-3014	403	16	parmalat	parmalat	PROPN
cblr-3014	403	17	devised	devise	VERB
cblr-3014	403	18	a	a	DET
cblr-3014	403	19	securitization	securitization	NOUN
cblr-3014	403	20	program	program	NOUN
cblr-3014	403	21	for	for	ADP
cblr-3014	403	22	phony	phony	ADJ
cblr-3014	403	23	receivables	receivables	NOUN
cblr-3014	403	24	that	that	PRON
cblr-3014	403	25	allowed	allow	VERB
cblr-3014	403	26	parmalat	parmalat	NOUN
cblr-3014	403	27	to	to	PART
cblr-3014	403	28	collect	collect	VERB
cblr-3014	403	29	hundreds	hundred	NOUN
cblr-3014	403	30	of	of	ADP
cblr-3014	403	31	millions	million	NOUN
cblr-3014	403	32	of	of	ADP
cblr-3014	403	33	euros.10	euros.10	ADJ
cblr-3014	403	34	9	9	NUM
cblr-3014	403	35	103	103	NUM
cblr-3014	403	36	i	i	PRON
cblr-3014	403	37	d.	d.	PROPN
cblr-3014	403	38	104	104	NUM
cblr-3014	403	39	first	first	ADV
cblr-3014	403	40	amended	amend	VERB
cblr-3014	403	41	class	class	NOUN
cblr-3014	403	42	action	action	NOUN
cblr-3014	403	43	complaint	complaint	NOUN
cblr-3014	403	44	,	,	PUNCT
cblr-3014	403	45	supra	supra	PROPN
cblr-3014	403	46	note	note	PROPN
cblr-3014	403	47	68	68	NUM
cblr-3014	403	48	,	,	PUNCT
cblr-3014	403	49	at	at	ADP
cblr-3014	403	50	90	90	NUM
cblr-3014	403	51	.	.	PUNCT
cblr-3014	403	52	105	105	NUM
cblr-3014	403	53	see	see	VERB
cblr-3014	403	54	parmalat	parmalat	PROPN
cblr-3014	403	55	simply	simply	ADV
cblr-3014	403	56	sent	send	VERB
cblr-3014	403	57	its	its	PRON
cblr-3014	403	58	invoices	invoice	NOUN
cblr-3014	403	59	out	out	ADP
cblr-3014	403	60	twice	twice	ADV
cblr-3014	403	61	,	,	PUNCT
cblr-3014	403	62	sydney	sydney	PROPN
cblr-3014	403	63	morning	morning	PROPN
cblr-3014	403	64	herald	herald	PROPN
cblr-3014	403	65	,	,	PUNCT
cblr-3014	403	66	feb	feb	PROPN
cblr-3014	403	67	.	.	PROPN
cblr-3014	403	68	3	3	NUM
cblr-3014	403	69	,	,	PUNCT
cblr-3014	403	70	2004	2004	NUM
cblr-3014	403	71	,	,	PUNCT
cblr-3014	403	72	available	available	ADJ
cblr-3014	403	73	at	at	ADP
cblr-3014	403	74	http://www.smh.com.au/articles/2004/	http://www.smh.com.au/articles/2004/	PROPN
cblr-3014	403	75	02/02/1075570362802.html	02/02/1075570362802.html	NUM
cblr-3014	403	76	.	.	PUNCT
cblr-3014	404	1	106	106	NUM
cblr-3014	405	1	i	i	PRON
cblr-3014	405	2	d.	d.	PROPN
cblr-3014	405	3	17	17	NUM
cblr-3014	405	4	first	first	ADV
cblr-3014	405	5	amended	amend	VERB
cblr-3014	405	6	class	class	NOUN
cblr-3014	405	7	action	action	NOUN
cblr-3014	405	8	complaint	complaint	NOUN
cblr-3014	405	9	,	,	PUNCT
cblr-3014	405	10	supra	supra	PROPN
cblr-3014	405	11	note	note	PROPN
cblr-3014	405	12	68	68	NUM
cblr-3014	405	13	,	,	PUNCT
cblr-3014	405	14	at	at	ADP
cblr-3014	405	15	91	91	NUM
cblr-3014	405	16	.	.	PUNCT
cblr-3014	405	17	108	108	NUM
cblr-3014	406	1	i	i	PRON
cblr-3014	406	2	d.	d.	PROPN
cblr-3014	406	3	'	'	PROPN
cblr-3014	406	4	09	09	NUM
cblr-3014	407	1	i	i	PRON
cblr-3014	407	2	d.	d.	NOUN
cblr-3014	407	3	at	at	ADP
cblr-3014	407	4	91	91	NUM
cblr-3014	407	5	-	-	SYM
cblr-3014	407	6	96	96	NUM
cblr-3014	407	7	.	.	PUNCT
cblr-3014	408	1	col	col	PROPN
cblr-3014	408	2	umbia	umbia	PROPN
cblr-3014	408	3	business	business	PROPN
cblr-3014	408	4	la	la	PROPN
cblr-3014	408	5	w	w	PROPN
cblr-3014	408	6	re	re	PROPN
cblr-3014	408	7	vie	vie	PROPN
cblr-3014	408	8	w	w	PROPN
cblr-3014	409	1	[	[	X
cblr-3014	409	2	vol	vol	NOUN
cblr-3014	409	3	.	.	PUNCT
cblr-3014	409	4	2005	2005	NUM
cblr-3014	409	5	is	be	AUX
cblr-3014	409	6	parmala	parmala	PROPN
cblr-3014	409	7	teurope	teurope	NOUN
cblr-3014	409	8	's	's	PART
cblr-3014	409	9	enron	enron	PROPN
cblr-3014	409	10	?	?	PUNCT
cblr-3014	410	1	although	although	SCONJ
cblr-3014	410	2	the	the	DET
cblr-3014	410	3	extent	extent	NOUN
cblr-3014	410	4	of	of	ADP
cblr-3014	410	5	parmalat	parmalat	NOUN
cblr-3014	410	6	's	's	PART
cblr-3014	410	7	use	use	NOUN
cblr-3014	410	8	of	of	ADP
cblr-3014	410	9	double	double	ADJ
cblr-3014	410	10	billing	billing	NOUN
cblr-3014	410	11	and	and	CCONJ
cblr-3014	410	12	the	the	DET
cblr-3014	410	13	securitization	securitization	NOUN
cblr-3014	410	14	of	of	ADP
cblr-3014	410	15	false	false	ADJ
cblr-3014	410	16	receivables	receivables	NOUN
cblr-3014	410	17	is	be	AUX
cblr-3014	410	18	yet	yet	ADV
cblr-3014	410	19	to	to	PART
cblr-3014	410	20	be	be	AUX
cblr-3014	410	21	determined	determine	VERB
cblr-3014	410	22	,	,	PUNCT
cblr-3014	410	23	the	the	DET
cblr-3014	410	24	clear	clear	ADJ
cblr-3014	410	25	effect	effect	NOUN
cblr-3014	410	26	of	of	ADP
cblr-3014	410	27	such	such	ADJ
cblr-3014	410	28	schemes	scheme	NOUN
cblr-3014	410	29	was	be	AUX
cblr-3014	410	30	to	to	PART
cblr-3014	410	31	overstate	overstate	VERB
cblr-3014	410	32	parmalat	parmalat	NOUN
cblr-3014	410	33	's	's	PART
cblr-3014	410	34	cash	cash	NOUN
cblr-3014	410	35	flow	flow	NOUN
cblr-3014	410	36	from	from	ADP
cblr-3014	410	37	operations	operation	NOUN
cblr-3014	410	38	,	,	PUNCT
cblr-3014	410	39	its	its	PRON
cblr-3014	410	40	revenues	revenue	NOUN
cblr-3014	410	41	,	,	PUNCT
cblr-3014	410	42	its	its	PRON
cblr-3014	410	43	net	net	ADJ
cblr-3014	410	44	income	income	NOUN
cblr-3014	410	45	,	,	PUNCT
cblr-3014	410	46	and	and	CCONJ
cblr-3014	410	47	its	its	PRON
cblr-3014	410	48	assets	asset	NOUN
cblr-3014	410	49	,	,	PUNCT
cblr-3014	410	50	hence	hence	ADV
cblr-3014	410	51	concealing	conceal	VERB
cblr-3014	410	52	the	the	DET
cblr-3014	410	53	true	true	ADJ
cblr-3014	410	54	financial	financial	ADJ
cblr-3014	410	55	status	status	NOUN
cblr-3014	410	56	of	of	ADP
cblr-3014	410	57	the	the	DET
cblr-3014	410	58	group	group	NOUN
cblr-3014	410	59	.	.	PUNCT
cblr-3014	411	1	f.	f.	PROPN
cblr-3014	411	2	reclassification	reclassification	PROPN
cblr-3014	411	3	of	of	ADP
cblr-3014	411	4	debt	debt	NOUN
cblr-3014	411	5	as	as	ADP
cblr-3014	411	6	intercompany	intercompany	NOUN
cblr-3014	411	7	debt	debt	NOUN
cblr-3014	411	8	parmalat	parmalat	NOUN
cblr-3014	411	9	has	have	AUX
cblr-3014	411	10	also	also	ADV
cblr-3014	411	11	been	be	AUX
cblr-3014	411	12	accused	accuse	VERB
cblr-3014	411	13	of	of	ADP
cblr-3014	411	14	reclassifying	reclassify	VERB
cblr-3014	411	15	part	part	NOUN
cblr-3014	411	16	of	of	ADP
cblr-3014	411	17	its	its	PRON
cblr-3014	411	18	outstanding	outstanding	ADJ
cblr-3014	411	19	debt	debt	NOUN
cblr-3014	411	20	as	as	ADP
cblr-3014	411	21	intercompany	intercompany	NOUN
cblr-3014	411	22	debt	debt	NOUN
cblr-3014	411	23	.	.	PUNCT
cblr-3014	412	1	there	there	PRON
cblr-3014	412	2	is	be	VERB
cblr-3014	412	3	still	still	ADV
cblr-3014	412	4	a	a	DET
cblr-3014	412	5	great	great	ADJ
cblr-3014	412	6	deal	deal	NOUN
cblr-3014	412	7	of	of	ADP
cblr-3014	412	8	uncertainty	uncertainty	NOUN
cblr-3014	412	9	regarding	regard	VERB
cblr-3014	412	10	the	the	DET
cblr-3014	412	11	nature	nature	NOUN
cblr-3014	412	12	and	and	CCONJ
cblr-3014	412	13	the	the	DET
cblr-3014	412	14	extent	extent	NOUN
cblr-3014	412	15	to	to	PART
cblr-3014	412	16	which	which	PRON
cblr-3014	412	17	parmalat	parmalat	NOUN
cblr-3014	412	18	availed	avail	VERB
cblr-3014	412	19	itself	itself	PRON
cblr-3014	412	20	of	of	ADP
cblr-3014	412	21	this	this	DET
cblr-3014	412	22	particular	particular	ADJ
cblr-3014	412	23	scheme	scheme	NOUN
cblr-3014	412	24	.	.	PUNCT
cblr-3014	413	1	for	for	ADP
cblr-3014	413	2	example	example	NOUN
cblr-3014	413	3	,	,	PUNCT
cblr-3014	413	4	the	the	DET
cblr-3014	413	5	sec	sec	PROPN
cblr-3014	413	6	complaint	complaint	NOUN
cblr-3014	413	7	alleges	allege	VERB
cblr-3014	413	8	that	that	SCONJ
cblr-3014	413	9	parmalat	parmalat	PROPN
cblr-3014	413	10	mischaracterized	mischaracterize	VERB
cblr-3014	413	11	"	"	PUNCT
cblr-3014	413	12	c300	c300	NUM
cblr-3014	413	13	million	million	NUM
cblr-3014	413	14	(	(	PUNCT
cblr-3014	413	15	$	$	SYM
cblr-3014	413	16	348	348	NUM
cblr-3014	413	17	million	million	NUM
cblr-3014	413	18	)	)	PUNCT
cblr-3014	413	19	of	of	ADP
cblr-3014	413	20	bank	bank	NOUN
cblr-3014	413	21	debt	debt	NOUN
cblr-3014	413	22	as	as	ADP
cblr-3014	413	23	intercompany	intercompany	NOUN
cblr-3014	413	24	debt	debt	NOUN
cblr-3014	413	25	.	.	PUNCT
cblr-3014	414	1	"110	"110	NOUN
cblr-3014	414	2	on	on	ADP
cblr-3014	414	3	the	the	DET
cblr-3014	414	4	other	other	ADJ
cblr-3014	414	5	hand	hand	NOUN
cblr-3014	414	6	,	,	PUNCT
cblr-3014	414	7	the	the	DET
cblr-3014	414	8	class	class	NOUN
cblr-3014	414	9	action	action	NOUN
cblr-3014	414	10	complaint	complaint	NOUN
cblr-3014	414	11	goes	go	VERB
cblr-3014	414	12	much	much	ADV
cblr-3014	414	13	further	far	ADV
cblr-3014	414	14	,	,	PUNCT
cblr-3014	414	15	arguing	argue	VERB
cblr-3014	414	16	that	that	SCONJ
cblr-3014	414	17	parmalat	parmalat	PROPN
cblr-3014	414	18	made	make	VERB
cblr-3014	414	19	"	"	PUNCT
cblr-3014	414	20	adjustments	adjustment	NOUN
cblr-3014	414	21	to	to	PART
cblr-3014	414	22	reclassify	reclassify	VERB
cblr-3014	414	23	$	$	SYM
cblr-3014	414	24	4.49	4.49	NUM
cblr-3014	414	25	billion	billion	NUM
cblr-3014	414	26	in	in	ADP
cblr-3014	414	27	debts	debt	NOUN
cblr-3014	414	28	to	to	ADP
cblr-3014	414	29	banks	bank	NOUN
cblr-3014	414	30	as	as	ADP
cblr-3014	414	31	inter	inter	ADJ
cblr-3014	414	32	-	-	ADJ
cblr-3014	414	33	company	company	ADJ
cblr-3014	414	34	debts	debt	NOUN
cblr-3014	414	35	.	.	PUNCT
cblr-3014	414	36	"	"	PUNCT
cblr-3014	415	1	1	1	NUM
cblr-3014	415	2	although	although	SCONJ
cblr-3014	415	3	there	there	PRON
cblr-3014	415	4	is	be	VERB
cblr-3014	415	5	obvious	obvious	ADJ
cblr-3014	415	6	disagreement	disagreement	NOUN
cblr-3014	415	7	as	as	ADP
cblr-3014	415	8	to	to	ADP
cblr-3014	415	9	the	the	DET
cblr-3014	415	10	magnitude	magnitude	NOUN
cblr-3014	415	11	of	of	ADP
cblr-3014	415	12	the	the	DET
cblr-3014	415	13	scheme	scheme	NOUN
cblr-3014	415	14	,	,	PUNCT
cblr-3014	415	15	in	in	ADP
cblr-3014	415	16	essence	essence	NOUN
cblr-3014	415	17	,	,	PUNCT
cblr-3014	415	18	it	it	PRON
cblr-3014	415	19	is	be	AUX
cblr-3014	415	20	alleged	allege	VERB
cblr-3014	415	21	that	that	SCONJ
cblr-3014	415	22	when	when	SCONJ
cblr-3014	415	23	consolidating	consolidate	VERB
cblr-3014	415	24	the	the	DET
cblr-3014	415	25	company	company	NOUN
cblr-3014	415	26	's	's	PART
cblr-3014	415	27	financial	financial	ADJ
cblr-3014	415	28	statements	statement	NOUN
cblr-3014	415	29	,	,	PUNCT
cblr-3014	415	30	parmalat	parmalat	ADJ
cblr-3014	415	31	officials	official	NOUN
cblr-3014	415	32	would	would	AUX
cblr-3014	415	33	simply	simply	ADV
cblr-3014	415	34	reclassify	reclassify	VERB
cblr-3014	415	35	part	part	NOUN
cblr-3014	415	36	of	of	ADP
cblr-3014	415	37	the	the	DET
cblr-3014	415	38	debt	debt	NOUN
cblr-3014	415	39	owed	owe	VERB
cblr-3014	415	40	to	to	ADP
cblr-3014	415	41	third	third	ADJ
cblr-3014	415	42	parties	party	NOUN
cblr-3014	415	43	as	as	ADP
cblr-3014	415	44	intercompany	intercompany	NOUN
cblr-3014	415	45	debt	debt	NOUN
cblr-3014	415	46	.	.	PUNCT
cblr-3014	416	1	since	since	SCONJ
cblr-3014	416	2	intercompany	intercompany	NOUN
cblr-3014	416	3	loans	loan	NOUN
cblr-3014	416	4	do	do	AUX
cblr-3014	416	5	not	not	PART
cblr-3014	416	6	appear	appear	VERB
cblr-3014	416	7	on	on	ADP
cblr-3014	416	8	consolidated	consolidated	ADJ
cblr-3014	416	9	financial	financial	ADJ
cblr-3014	416	10	statements	statement	NOUN
cblr-3014	416	11	,	,	PUNCT
cblr-3014	416	12	the	the	DET
cblr-3014	416	13	net	net	ADJ
cblr-3014	416	14	effect	effect	NOUN
cblr-3014	416	15	was	be	AUX
cblr-3014	416	16	to	to	PART
cblr-3014	416	17	understate	understate	VERB
cblr-3014	416	18	parmalat	parmalat	PROPN
cblr-3014	416	19	's	's	PART
cblr-3014	416	20	debt	debt	NOUN
cblr-3014	416	21	.	.	PUNCT
cblr-3014	417	1	"	"	PUNCT
cblr-3014	417	2	'	'	PUNCT
cblr-3014	417	3	g.	g.	VERB
cblr-3014	417	4	various	various	ADJ
cblr-3014	417	5	other	other	ADJ
cblr-3014	417	6	techniques	technique	NOUN
cblr-3014	417	7	according	accord	VERB
cblr-3014	417	8	to	to	ADP
cblr-3014	417	9	prosecutors	prosecutor	NOUN
cblr-3014	417	10	,	,	PUNCT
cblr-3014	417	11	plaintiffs	plaintiff	NOUN
cblr-3014	417	12	,	,	PUNCT
cblr-3014	417	13	and	and	CCONJ
cblr-3014	417	14	the	the	DET
cblr-3014	417	15	testimony	testimony	NOUN
cblr-3014	417	16	of	of	ADP
cblr-3014	417	17	some	some	DET
cblr-3014	417	18	parmalat	parmalat	ADJ
cblr-3014	417	19	officials	official	NOUN
cblr-3014	417	20	,	,	PUNCT
cblr-3014	417	21	parmalat	parmalat	PROPN
cblr-3014	417	22	used	use	VERB
cblr-3014	417	23	several	several	ADJ
cblr-3014	417	24	other	other	ADJ
cblr-3014	417	25	illegal	illegal	ADJ
cblr-3014	417	26	techniques	technique	NOUN
cblr-3014	417	27	to	to	PART
cblr-3014	417	28	alter	alter	VERB
cblr-3014	417	29	the	the	DET
cblr-3014	417	30	financial	financial	ADJ
cblr-3014	417	31	statements	statement	NOUN
cblr-3014	417	32	of	of	ADP
cblr-3014	417	33	the	the	DET
cblr-3014	417	34	group	group	NOUN
cblr-3014	417	35	.	.	PUNCT
cblr-3014	418	1	some	some	PRON
cblr-3014	418	2	of	of	ADP
cblr-3014	418	3	these	these	PRON
cblr-3014	418	4	include	include	VERB
cblr-3014	418	5	:	:	PUNCT
cblr-3014	418	6	the	the	DET
cblr-3014	418	7	exploitation	exploitation	NOUN
cblr-3014	418	8	of	of	ADP
cblr-3014	418	9	stale	stale	ADJ
cblr-3014	418	10	invoices	invoice	NOUN
cblr-3014	418	11	in	in	ADP
cblr-3014	418	12	factoring	factoring	NOUN
cblr-3014	418	13	schemes;'13	schemes;'13	NOUN
cblr-3014	418	14	the	the	DET
cblr-3014	418	15	fabrication	fabrication	NOUN
cblr-3014	418	16	of	of	ADP
cblr-3014	418	17	financial	financial	ADJ
cblr-3014	418	18	transactions	transaction	NOUN
cblr-3014	418	19	...	...	PUNCT
cblr-3014	419	1	sec	sec	PROPN
cblr-3014	419	2	first	first	ADV
cblr-3014	419	3	amended	amend	VERB
cblr-3014	419	4	complaint	complaint	NOUN
cblr-3014	419	5	,	,	PUNCT
cblr-3014	419	6	supra	supra	PROPN
cblr-3014	419	7	note	note	NOUN
cblr-3014	419	8	44	44	NUM
cblr-3014	419	9	,	,	PUNCT
cblr-3014	419	10	at	at	ADP
cblr-3014	419	11	6	6	NUM
cblr-3014	419	12	.	.	NOUN
cblr-3014	419	13	11	11	NUM
cblr-3014	419	14	first	first	ADV
cblr-3014	419	15	amended	amend	VERB
cblr-3014	419	16	class	class	NOUN
cblr-3014	419	17	action	action	NOUN
cblr-3014	419	18	complaint	complaint	NOUN
cblr-3014	419	19	,	,	PUNCT
cblr-3014	419	20	supra	supra	PROPN
cblr-3014	419	21	note	note	PROPN
cblr-3014	419	22	68	68	NUM
cblr-3014	419	23	,	,	PUNCT
cblr-3014	419	24	at	at	ADP
cblr-3014	419	25	101	101	NUM
cblr-3014	419	26	.	.	PUNCT
cblr-3014	420	1	112	112	NUM
cblr-3014	420	2	sec	sec	PROPN
cblr-3014	420	3	first	first	ADJ
cblr-3014	420	4	amended	amend	VERB
cblr-3014	420	5	complaint	complaint	NOUN
cblr-3014	420	6	,	,	PUNCT
cblr-3014	420	7	supra	supra	PROPN
cblr-3014	420	8	note	note	NOUN
cblr-3014	420	9	44	44	NUM
cblr-3014	420	10	,	,	PUNCT
cblr-3014	420	11	at	at	ADP
cblr-3014	420	12	6	6	NUM
cblr-3014	420	13	.	.	PUNCT
cblr-3014	421	1	see	see	VERB
cblr-3014	421	2	also	also	ADV
cblr-3014	421	3	first	first	ADV
cblr-3014	421	4	amended	amend	VERB
cblr-3014	421	5	class	class	NOUN
cblr-3014	421	6	action	action	NOUN
cblr-3014	421	7	complaint	complaint	NOUN
cblr-3014	421	8	,	,	PUNCT
cblr-3014	421	9	supra	supra	PROPN
cblr-3014	421	10	note	note	PROPN
cblr-3014	421	11	68	68	NUM
cblr-3014	421	12	,	,	PUNCT
cblr-3014	421	13	at	at	ADP
cblr-3014	421	14	101	101	NUM
cblr-3014	421	15	.	.	PUNCT
cblr-3014	421	16	113	113	NUM
cblr-3014	421	17	first	first	ADJ
cblr-3014	421	18	amended	amend	VERB
cblr-3014	421	19	class	class	NOUN
cblr-3014	421	20	action	action	NOUN
cblr-3014	421	21	complaint	complaint	NOUN
cblr-3014	421	22	,	,	PUNCT
cblr-3014	421	23	supra	supra	PROPN
cblr-3014	421	24	note	note	PROPN
cblr-3014	421	25	68	68	NUM
cblr-3014	421	26	,	,	PUNCT
cblr-3014	421	27	at	at	ADP
cblr-3014	421	28	96	96	NUM
cblr-3014	421	29	.	.	PUNCT
cblr-3014	422	1	no	no	INTJ
cblr-3014	422	2	.	.	PUNCT
cblr-3014	423	1	3:765	3:765	NUM
cblr-3014	423	2	(	(	PUNCT
cblr-3014	423	3	for	for	ADP
cblr-3014	423	4	example	example	NOUN
cblr-3014	423	5	,	,	PUNCT
cblr-3014	423	6	interest	interest	NOUN
cblr-3014	423	7	rate	rate	NOUN
cblr-3014	423	8	swaps	swap	NOUN
cblr-3014	423	9	)	)	PUNCT
cblr-3014	423	10	intended	intend	VERB
cblr-3014	423	11	to	to	PART
cblr-3014	423	12	offset	offset	VERB
cblr-3014	423	13	losses;114	losses;114	PROPN
cblr-3014	423	14	the	the	DET
cblr-3014	423	15	improper	improper	ADJ
cblr-3014	423	16	amortization	amortization	NOUN
cblr-3014	423	17	of	of	ADP
cblr-3014	423	18	goodwill	goodwill	NOUN
cblr-3014	423	19	;	;	PUNCT
cblr-3014	423	20	"	"	PUNCT
cblr-3014	423	21	5	5	NUM
cblr-3014	423	22	and	and	CCONJ
cblr-3014	423	23	the	the	DET
cblr-3014	423	24	inappropriate	inappropriate	ADJ
cblr-3014	423	25	removal	removal	NOUN
cblr-3014	423	26	of	of	ADP
cblr-3014	423	27	liabilities	liability	NOUN
cblr-3014	423	28	from	from	ADP
cblr-3014	423	29	parmalat	parmalat	NOUN
cblr-3014	423	30	's	's	PART
cblr-3014	423	31	books	book	NOUN
cblr-3014	423	32	.	.	PUNCT
cblr-3014	423	33	"	"	PUNCT
cblr-3014	424	1	6	6	NUM
cblr-3014	424	2	h.	h.	NOUN
cblr-3014	424	3	where	where	SCONJ
cblr-3014	424	4	did	do	AUX
cblr-3014	424	5	the	the	DET
cblr-3014	424	6	money	money	NOUN
cblr-3014	424	7	go	go	VERB
cblr-3014	424	8	?	?	PUNCT
cblr-3014	425	1	when	when	SCONJ
cblr-3014	425	2	the	the	DET
cblr-3014	425	3	fraud	fraud	NOUN
cblr-3014	425	4	was	be	AUX
cblr-3014	425	5	discovered	discover	VERB
cblr-3014	425	6	,	,	PUNCT
cblr-3014	425	7	pwc	pwc	PROPN
cblr-3014	425	8	estimated	estimate	VERB
cblr-3014	425	9	that	that	SCONJ
cblr-3014	425	10	parmalat	parmalat	PROPN
cblr-3014	425	11	had	have	AUX
cblr-3014	425	12	accumulated	accumulate	VERB
cblr-3014	425	13	a	a	DET
cblr-3014	425	14	debt	debt	NOUN
cblr-3014	425	15	mountain	mountain	NOUN
cblr-3014	425	16	of	of	ADP
cblr-3014	425	17	c14.2	c14.2	NOUN
cblr-3014	425	18	billion.117	billion.117	VERB
cblr-3014	425	19	although	although	SCONJ
cblr-3014	425	20	the	the	DET
cblr-3014	425	21	details	detail	NOUN
cblr-3014	425	22	are	be	AUX
cblr-3014	425	23	still	still	ADV
cblr-3014	425	24	unclear	unclear	ADJ
cblr-3014	425	25	,	,	PUNCT
cblr-3014	425	26	enrico	enrico	PROPN
cblr-3014	425	27	bondi	bondi	PROPN
cblr-3014	425	28	estimated	estimate	VERB
cblr-3014	425	29	that	that	SCONJ
cblr-3014	425	30	parmalat	parmalat	PROPN
cblr-3014	425	31	spent	spend	VERB
cblr-3014	425	32	the	the	DET
cblr-3014	425	33	money	money	NOUN
cblr-3014	425	34	as	as	SCONJ
cblr-3014	425	35	follows	follow	VERB
cblr-3014	425	36	:	:	PUNCT
cblr-3014	425	37	table	table	NOUN
cblr-3014	425	38	1	1	NUM
cblr-3014	425	39	.	.	PUNCT
cblr-3014	425	40	estimated	estimate	VERB
cblr-3014	425	41	use	use	NOUN
cblr-3014	425	42	of	of	ADP
cblr-3014	425	43	parmalat	parmalat	NOUN
cblr-3014	425	44	's	's	PART
cblr-3014	425	45	debt	debt	NOUN
cblr-3014	425	46	proceeds"1	proceeds"1	NOUN
cblr-3014	425	47	amount	amount	NOUN
cblr-3014	425	48	use	use	NOUN
cblr-3014	425	49	(	(	PUNCT
cblr-3014	425	50	c	c	NOUN
cblr-3014	425	51	billions	billion	NOUN
cblr-3014	425	52	)	)	PUNCT
cblr-3014	425	53	acquisitions	acquisition	NOUN
cblr-3014	425	54	3.8	3.8	NUM
cblr-3014	425	55	interest	interest	NOUN
cblr-3014	425	56	payments	payment	NOUN
cblr-3014	425	57	and	and	CCONJ
cblr-3014	425	58	fees	fee	NOUN
cblr-3014	425	59	related	relate	VERB
cblr-3014	425	60	to	to	ADP
cblr-3014	425	61	bank	bank	NOUN
cblr-3014	425	62	debt	debt	NOUN
cblr-3014	425	63	2.8	2.8	NUM
cblr-3014	425	64	interest	interest	NOUN
cblr-3014	425	65	payments	payment	NOUN
cblr-3014	425	66	and	and	CCONJ
cblr-3014	425	67	fees	fee	NOUN
cblr-3014	425	68	related	relate	VERB
cblr-3014	425	69	to	to	ADP
cblr-3014	425	70	bonds	bond	NOUN
cblr-3014	425	71	2.5	2.5	NUM
cblr-3014	425	72	funds	fund	NOUN
cblr-3014	425	73	siphoned	siphon	VERB
cblr-3014	425	74	off	off	ADP
cblr-3014	425	75	from	from	ADP
cblr-3014	425	76	the	the	DET
cblr-3014	425	77	company	company	NOUN
cblr-3014	425	78	2.3	2.3	NUM
cblr-3014	425	79	losses	loss	NOUN
cblr-3014	425	80	at	at	ADP
cblr-3014	425	81	operating	operating	NOUN
cblr-3014	425	82	units	unit	NOUN
cblr-3014	425	83	1.6	1.6	NUM
cblr-3014	425	84	taxes	taxis	NOUN
cblr-3014	425	85	0.9	0.9	NUM
cblr-3014	425	86	dividends	dividend	NOUN
cblr-3014	425	87	0.3	0.3	NUM
cblr-3014	425	88	total	total	NOUN
cblr-3014	425	89	14.2	14.2	NUM
cblr-3014	425	90	at	at	ADP
cblr-3014	425	91	the	the	DET
cblr-3014	425	92	moment	moment	NOUN
cblr-3014	425	93	,	,	PUNCT
cblr-3014	425	94	it	it	PRON
cblr-3014	425	95	is	be	AUX
cblr-3014	425	96	hard	hard	ADJ
cblr-3014	425	97	to	to	PART
cblr-3014	425	98	piece	piece	VERB
cblr-3014	425	99	together	together	ADV
cblr-3014	425	100	a	a	DET
cblr-3014	425	101	coherent	coherent	ADJ
cblr-3014	425	102	account	account	NOUN
cblr-3014	425	103	of	of	ADP
cblr-3014	425	104	exactly	exactly	ADV
cblr-3014	425	105	how	how	SCONJ
cblr-3014	425	106	parmalat	parmalat	NOUN
cblr-3014	425	107	perpetrated	perpetrate	VERB
cblr-3014	425	108	the	the	DET
cblr-3014	425	109	fraud	fraud	NOUN
cblr-3014	425	110	.	.	PUNCT
cblr-3014	426	1	different	different	ADJ
cblr-3014	426	2	sources	source	NOUN
cblr-3014	426	3	disagree	disagree	VERB
cblr-3014	426	4	as	as	ADP
cblr-3014	426	5	to	to	ADP
cblr-3014	426	6	the	the	DET
cblr-3014	426	7	nature	nature	NOUN
cblr-3014	426	8	of	of	ADP
cblr-3014	426	9	the	the	DET
cblr-3014	426	10	transactions	transaction	NOUN
cblr-3014	426	11	,	,	PUNCT
cblr-3014	426	12	their	their	PRON
cblr-3014	426	13	size	size	NOUN
cblr-3014	426	14	,	,	PUNCT
cblr-3014	426	15	and	and	CCONJ
cblr-3014	426	16	the	the	DET
cblr-3014	426	17	responsibilities	responsibility	NOUN
cblr-3014	426	18	of	of	ADP
cblr-3014	426	19	the	the	DET
cblr-3014	426	20	parties	party	NOUN
cblr-3014	426	21	involved	involve	VERB
cblr-3014	426	22	.	.	PUNCT
cblr-3014	427	1	although	although	SCONJ
cblr-3014	427	2	some	some	PRON
cblr-3014	427	3	of	of	ADP
cblr-3014	427	4	the	the	DET
cblr-3014	427	5	parties	party	NOUN
cblr-3014	427	6	who	who	PRON
cblr-3014	427	7	were	be	AUX
cblr-3014	427	8	114	114	NUM
cblr-3014	427	9	sec	sec	PROPN
cblr-3014	427	10	first	first	ADJ
cblr-3014	427	11	amended	amend	VERB
cblr-3014	427	12	complaint	complaint	NOUN
cblr-3014	427	13	,	,	PUNCT
cblr-3014	427	14	supra	supra	PROPN
cblr-3014	427	15	note	note	NOUN
cblr-3014	427	16	44	44	NUM
cblr-3014	427	17	,	,	PUNCT
cblr-3014	427	18	at	at	ADP
cblr-3014	427	19	4	4	NUM
cblr-3014	427	20	.	.	PUNCT
cblr-3014	428	1	see	see	AUX
cblr-3014	428	2	also	also	ADV
cblr-3014	428	3	capolino	capolino	VERB
cblr-3014	428	4	etal	etal	NOUN
cblr-3014	428	5	.	.	PUNCT
cblr-3014	429	1	,	,	PUNCT
cblr-3014	429	2	supra	supra	PROPN
cblr-3014	429	3	note	note	PROPN
cblr-3014	429	4	16	16	NUM
cblr-3014	429	5	,	,	PUNCT
cblr-3014	429	6	at	at	ADP
cblr-3014	429	7	225	225	NUM
cblr-3014	429	8	.	.	PUNCT
cblr-3014	430	1	11	11	NUM
cblr-3014	430	2	first	first	ADV
cblr-3014	430	3	amended	amend	VERB
cblr-3014	430	4	class	class	NOUN
cblr-3014	430	5	action	action	NOUN
cblr-3014	430	6	complaint	complaint	NOUN
cblr-3014	430	7	,	,	PUNCT
cblr-3014	430	8	supra	supra	PROPN
cblr-3014	430	9	note	note	PROPN
cblr-3014	430	10	68	68	NUM
cblr-3014	430	11	,	,	PUNCT
cblr-3014	430	12	at	at	ADP
cblr-3014	430	13	120	120	NUM
cblr-3014	430	14	.	.	PUNCT
cblr-3014	430	15	11	11	NUM
cblr-3014	431	1	i	i	PRON
cblr-3014	431	2	d.	d.	VERB
cblr-3014	431	3	at	at	ADP
cblr-3014	431	4	122	122	NUM
cblr-3014	431	5	.	.	PUNCT
cblr-3014	432	1	see	see	VERB
cblr-3014	432	2	also	also	ADV
cblr-3014	432	3	sec	sec	PROPN
cblr-3014	432	4	first	first	ADV
cblr-3014	432	5	amended	amend	VERB
cblr-3014	432	6	complaint	complaint	NOUN
cblr-3014	432	7	,	,	PUNCT
cblr-3014	432	8	supra	supra	PROPN
cblr-3014	432	9	note	note	NOUN
cblr-3014	432	10	44	44	NUM
cblr-3014	432	11	,	,	PUNCT
cblr-3014	432	12	at	at	ADP
cblr-3014	432	13	6	6	NUM
cblr-3014	432	14	.	.	SYM
cblr-3014	432	15	17	17	NUM
cblr-3014	432	16	see	see	VERB
cblr-3014	432	17	galloni	galloni	NOUN
cblr-3014	432	18	&	&	CCONJ
cblr-3014	432	19	reilly	reilly	PROPN
cblr-3014	432	20	,	,	PUNCT
cblr-3014	432	21	supra	supra	PROPN
cblr-3014	432	22	note	note	PROPN
cblr-3014	432	23	43	43	NUM
cblr-3014	432	24	,	,	PUNCT
cblr-3014	432	25	at	at	ADP
cblr-3014	432	26	c1	c1	NOUN
cblr-3014	432	27	.	.	PUNCT
cblr-3014	433	1	"	"	PUNCT
cblr-3014	433	2	s	s	AUX
cblr-3014	433	3	see	see	VERB
cblr-3014	433	4	i	i	PROPN
cblr-3014	433	5	d.	d.	PROPN
cblr-3014	433	6	col	col	PROPN
cblr-3014	433	7	umbia	umbia	PROPN
cblr-3014	433	8	b	b	PROPN
cblr-3014	433	9	usiness	usiness	PROPN
cblr-3014	433	10	la	la	PROPN
cblr-3014	433	11	w	w	PROPN
cblr-3014	433	12	re	re	PROPN
cblr-3014	433	13	vie	vie	PROPN
cblr-3014	433	14	w	w	PROPN
cblr-3014	433	15	(	(	PUNCT
cblr-3014	433	16	vol	vol	NOUN
cblr-3014	433	17	,	,	PUNCT
cblr-3014	433	18	2005	2005	NUM
cblr-3014	433	19	is	be	AUX
cblr-3014	433	20	parmala	parmala	PROPN
cblr-3014	433	21	t	t	PROPN
cblr-3014	433	22	europe	europe	PROPN
cblr-3014	433	23	's	's	PART
cblr-3014	433	24	enron	enron	PROPN
cblr-3014	433	25	?	?	PUNCT
cblr-3014	434	1	directly	directly	ADV
cblr-3014	434	2	involved	involve	VERB
cblr-3014	434	3	in	in	ADP
cblr-3014	434	4	the	the	DET
cblr-3014	434	5	fraud	fraud	NOUN
cblr-3014	434	6	have	have	AUX
cblr-3014	434	7	admitted	admit	VERB
cblr-3014	434	8	to	to	ADP
cblr-3014	434	9	playing	play	VERB
cblr-3014	434	10	a	a	DET
cblr-3014	434	11	role	role	NOUN
cblr-3014	434	12	and	and	CCONJ
cblr-3014	434	13	have	have	AUX
cblr-3014	434	14	accused	accuse	VERB
cblr-3014	434	15	others	other	NOUN
cblr-3014	434	16	of	of	ADP
cblr-3014	434	17	doing	do	VERB
cblr-3014	434	18	so	so	ADV
cblr-3014	434	19	as	as	ADV
cblr-3014	434	20	well	well	ADV
cblr-3014	434	21	,	,	PUNCT
cblr-3014	434	22	their	their	PRON
cblr-3014	434	23	testimony	testimony	NOUN
cblr-3014	434	24	must	must	AUX
cblr-3014	434	25	be	be	AUX
cblr-3014	434	26	viewed	view	VERB
cblr-3014	434	27	with	with	ADP
cblr-3014	434	28	some	some	DET
cblr-3014	434	29	caution	caution	NOUN
cblr-3014	434	30	.	.	PUNCT
cblr-3014	435	1	it	it	PRON
cblr-3014	435	2	is	be	AUX
cblr-3014	435	3	up	up	ADP
cblr-3014	435	4	to	to	ADP
cblr-3014	435	5	the	the	DET
cblr-3014	435	6	courts	court	NOUN
cblr-3014	435	7	on	on	ADP
cblr-3014	435	8	both	both	DET
cblr-3014	435	9	continents	continent	NOUN
cblr-3014	435	10	to	to	PART
cblr-3014	435	11	reconstruct	reconstruct	VERB
cblr-3014	435	12	the	the	DET
cblr-3014	435	13	events	event	NOUN
cblr-3014	435	14	and	and	CCONJ
cblr-3014	435	15	assign	assign	VERB
cblr-3014	435	16	guilt	guilt	NOUN
cblr-3014	435	17	.	.	PUNCT
cblr-3014	436	1	the	the	DET
cblr-3014	436	2	goal	goal	NOUN
cblr-3014	436	3	of	of	ADP
cblr-3014	436	4	this	this	DET
cblr-3014	436	5	note	note	NOUN
cblr-3014	436	6	is	be	AUX
cblr-3014	436	7	simply	simply	ADV
cblr-3014	436	8	to	to	PART
cblr-3014	436	9	begin	begin	VERB
cblr-3014	436	10	to	to	PART
cblr-3014	436	11	unravel	unravel	VERB
cblr-3014	436	12	the	the	DET
cblr-3014	436	13	parmalat	parmalat	PROPN
cblr-3014	436	14	debacle	debacle	NOUN
cblr-3014	436	15	and	and	CCONJ
cblr-3014	436	16	to	to	PART
cblr-3014	436	17	attempt	attempt	VERB
cblr-3014	436	18	to	to	PART
cblr-3014	436	19	draw	draw	VERB
cblr-3014	436	20	some	some	DET
cblr-3014	436	21	conclusions	conclusion	NOUN
cblr-3014	436	22	about	about	ADP
cblr-3014	436	23	the	the	DET
cblr-3014	436	24	corporate	corporate	ADJ
cblr-3014	436	25	failures	failure	NOUN
cblr-3014	436	26	that	that	PRON
cblr-3014	436	27	precipitated	precipitate	VERB
cblr-3014	436	28	it	it	PRON
cblr-3014	436	29	.	.	PUNCT
cblr-3014	437	1	iv	iv	X
cblr-3014	437	2	.	.	PROPN
cblr-3014	437	3	is	be	AUX
cblr-3014	437	4	parmalat	parmalat	PROPN
cblr-3014	437	5	europe	europe	PROPN
cblr-3014	437	6	's	's	PART
cblr-3014	437	7	enron	enron	PROPN
cblr-3014	437	8	?	?	PUNCT
cblr-3014	438	1	there	there	PRON
cblr-3014	438	2	are	be	VERB
cblr-3014	438	3	two	two	NUM
cblr-3014	438	4	possible	possible	ADJ
cblr-3014	438	5	ways	way	NOUN
cblr-3014	438	6	of	of	ADP
cblr-3014	438	7	interpreting	interpret	VERB
cblr-3014	438	8	the	the	DET
cblr-3014	438	9	question	question	NOUN
cblr-3014	438	10	,	,	PUNCT
cblr-3014	438	11	"	"	PUNCT
cblr-3014	438	12	is	be	AUX
cblr-3014	438	13	parmalat	parmalat	PROPN
cblr-3014	438	14	europe	europe	PROPN
cblr-3014	438	15	's	's	PART
cblr-3014	438	16	enron	enron	PROPN
cblr-3014	438	17	?	?	PUNCT
cblr-3014	438	18	"	"	PUNCT
cblr-3014	439	1	the	the	DET
cblr-3014	439	2	first	first	ADJ
cblr-3014	439	3	is	be	AUX
cblr-3014	439	4	to	to	PART
cblr-3014	439	5	ask	ask	VERB
cblr-3014	439	6	whether	whether	SCONJ
cblr-3014	439	7	the	the	DET
cblr-3014	439	8	parmalat	parmalat	ADJ
cblr-3014	439	9	scandal	scandal	NOUN
cblr-3014	439	10	can	can	AUX
cblr-3014	439	11	be	be	AUX
cblr-3014	439	12	considered	consider	VERB
cblr-3014	439	13	the	the	DET
cblr-3014	439	14	european	european	ADJ
cblr-3014	439	15	mirror	mirror	NOUN
cblr-3014	439	16	image	image	NOUN
cblr-3014	439	17	of	of	ADP
cblr-3014	439	18	the	the	DET
cblr-3014	439	19	enron	enron	PROPN
cblr-3014	439	20	scandal	scandal	NOUN
cblr-3014	439	21	:	:	PUNCT
cblr-3014	439	22	a	a	DET
cblr-3014	439	23	scandal	scandal	NOUN
cblr-3014	439	24	with	with	ADP
cblr-3014	439	25	similar	similar	ADJ
cblr-3014	439	26	causes	cause	NOUN
cblr-3014	439	27	,	,	PUNCT
cblr-3014	439	28	perpetrated	perpetrate	VERB
cblr-3014	439	29	by	by	ADP
cblr-3014	439	30	similar	similar	ADJ
cblr-3014	439	31	techniques	technique	NOUN
cblr-3014	439	32	,	,	PUNCT
cblr-3014	439	33	which	which	PRON
cblr-3014	439	34	just	just	ADV
cblr-3014	439	35	happened	happen	VERB
cblr-3014	439	36	to	to	PART
cblr-3014	439	37	develop	develop	VERB
cblr-3014	439	38	in	in	ADP
cblr-3014	439	39	a	a	DET
cblr-3014	439	40	different	different	ADJ
cblr-3014	439	41	location	location	NOUN
cblr-3014	439	42	.	.	PUNCT
cblr-3014	440	1	the	the	DET
cblr-3014	440	2	answer	answer	NOUN
cblr-3014	440	3	to	to	ADP
cblr-3014	440	4	this	this	DET
cblr-3014	440	5	question	question	NOUN
cblr-3014	440	6	appears	appear	VERB
cblr-3014	440	7	to	to	PART
cblr-3014	440	8	be	be	AUX
cblr-3014	440	9	"	"	PUNCT
cblr-3014	440	10	no	no	INTJ
cblr-3014	440	11	,	,	PUNCT
cblr-3014	440	12	"	"	PUNCT
cblr-3014	440	13	since	since	SCONJ
cblr-3014	440	14	the	the	DET
cblr-3014	440	15	parmalat	parmalat	ADJ
cblr-3014	440	16	scandal	scandal	NOUN
cblr-3014	440	17	does	do	AUX
cblr-3014	440	18	differ	differ	VERB
cblr-3014	440	19	from	from	ADP
cblr-3014	440	20	the	the	DET
cblr-3014	440	21	enron	enron	PROPN
cblr-3014	440	22	debacle	debacle	NOUN
cblr-3014	440	23	in	in	ADP
cblr-3014	440	24	various	various	ADJ
cblr-3014	440	25	substantial	substantial	ADJ
cblr-3014	440	26	respects	respect	NOUN
cblr-3014	440	27	.	.	PUNCT
cblr-3014	441	1	the	the	DET
cblr-3014	441	2	second	second	ADJ
cblr-3014	441	3	approach	approach	NOUN
cblr-3014	441	4	is	be	AUX
cblr-3014	441	5	to	to	PART
cblr-3014	441	6	ask	ask	VERB
cblr-3014	441	7	whether	whether	SCONJ
cblr-3014	441	8	parmalat	parmalat	NOUN
cblr-3014	441	9	can	can	AUX
cblr-3014	441	10	be	be	AUX
cblr-3014	441	11	seen	see	VERB
cblr-3014	441	12	as	as	ADP
cblr-3014	441	13	a	a	DET
cblr-3014	441	14	variation	variation	NOUN
cblr-3014	441	15	on	on	ADP
cblr-3014	441	16	the	the	DET
cblr-3014	441	17	enron	enron	PROPN
cblr-3014	441	18	scandal	scandal	NOUN
cblr-3014	441	19	,	,	PUNCT
cblr-3014	441	20	substantively	substantively	ADV
cblr-3014	441	21	affected	affect	VERB
cblr-3014	441	22	by	by	ADP
cblr-3014	441	23	some	some	DET
cblr-3014	441	24	european	european	NOUN
cblr-3014	441	25	(	(	PUNCT
cblr-3014	441	26	or	or	CCONJ
cblr-3014	441	27	at	at	ADP
cblr-3014	441	28	least	least	ADJ
cblr-3014	441	29	italian	italian	ADJ
cblr-3014	441	30	)	)	PUNCT
cblr-3014	441	31	factors	factor	NOUN
cblr-3014	441	32	.	.	PUNCT
cblr-3014	442	1	insofar	insofar	ADV
cblr-3014	442	2	as	as	SCONJ
cblr-3014	442	3	parmalat	parmalat	PROPN
cblr-3014	442	4	demonstrates	demonstrate	VERB
cblr-3014	442	5	the	the	DET
cblr-3014	442	6	blatant	blatant	ADJ
cblr-3014	442	7	failure	failure	NOUN
cblr-3014	442	8	of	of	ADP
cblr-3014	442	9	the	the	DET
cblr-3014	442	10	financial	financial	ADJ
cblr-3014	442	11	gatekeepers	gatekeeper	NOUN
cblr-3014	442	12	to	to	PART
cblr-3014	442	13	deter	deter	VERB
cblr-3014	442	14	or	or	CCONJ
cblr-3014	442	15	detect	detect	VERB
cblr-3014	442	16	a	a	DET
cblr-3014	442	17	series	series	NOUN
cblr-3014	442	18	of	of	ADP
cblr-3014	442	19	fraudulent	fraudulent	ADJ
cblr-3014	442	20	acts	act	NOUN
cblr-3014	442	21	,	,	PUNCT
cblr-3014	442	22	this	this	DET
cblr-3014	442	23	scandal	scandal	NOUN
cblr-3014	442	24	does	do	AUX
cblr-3014	442	25	resemble	resemble	VERB
cblr-3014	442	26	the	the	DET
cblr-3014	442	27	enron	enron	PROPN
cblr-3014	442	28	scandal	scandal	NOUN
cblr-3014	442	29	.	.	PUNCT
cblr-3014	443	1	but	but	CCONJ
cblr-3014	443	2	,	,	PUNCT
cblr-3014	443	3	the	the	DET
cblr-3014	443	4	specific	specific	ADJ
cblr-3014	443	5	contours	contours	NOUN
cblr-3014	443	6	of	of	ADP
cblr-3014	443	7	the	the	DET
cblr-3014	443	8	fraud	fraud	NOUN
cblr-3014	443	9	have	have	AUX
cblr-3014	443	10	been	be	AUX
cblr-3014	443	11	greatly	greatly	ADV
cblr-3014	443	12	influenced	influence	VERB
cblr-3014	443	13	by	by	ADP
cblr-3014	443	14	its	its	PRON
cblr-3014	443	15	european	european	ADJ
cblr-3014	443	16	setting	setting	NOUN
cblr-3014	443	17	,	,	PUNCT
cblr-3014	443	18	giving	give	VERB
cblr-3014	443	19	the	the	DET
cblr-3014	443	20	scandal	scandal	NOUN
cblr-3014	443	21	a	a	DET
cblr-3014	443	22	markedly	markedly	ADV
cblr-3014	443	23	european	european	ADJ
cblr-3014	443	24	flavor	flavor	NOUN
cblr-3014	443	25	.	.	PUNCT
cblr-3014	444	1	in	in	ADP
cblr-3014	444	2	this	this	DET
cblr-3014	444	3	sense	sense	NOUN
cblr-3014	444	4	,	,	PUNCT
cblr-3014	444	5	the	the	DET
cblr-3014	444	6	answer	answer	NOUN
cblr-3014	444	7	to	to	ADP
cblr-3014	444	8	the	the	DET
cblr-3014	444	9	second	second	ADJ
cblr-3014	444	10	question	question	NOUN
cblr-3014	444	11	would	would	AUX
cblr-3014	444	12	be	be	AUX
cblr-3014	444	13	"	"	PUNCT
cblr-3014	444	14	yes	yes	INTJ
cblr-3014	444	15	.	.	PUNCT
cblr-3014	444	16	"	"	PUNCT
cblr-3014	445	1	the	the	DET
cblr-3014	445	2	purpose	purpose	NOUN
cblr-3014	445	3	of	of	ADP
cblr-3014	445	4	this	this	DET
cblr-3014	445	5	section	section	NOUN
cblr-3014	445	6	is	be	AUX
cblr-3014	445	7	to	to	PART
cblr-3014	445	8	try	try	VERB
cblr-3014	445	9	to	to	PART
cblr-3014	445	10	answer	answer	VERB
cblr-3014	445	11	four	four	NUM
cblr-3014	445	12	basic	basic	ADJ
cblr-3014	445	13	questions	question	NOUN
cblr-3014	445	14	regarding	regard	VERB
cblr-3014	445	15	the	the	DET
cblr-3014	445	16	parmalat	parmalat	ADJ
cblr-3014	445	17	scandal	scandal	NOUN
cblr-3014	445	18	:	:	PUNCT
cblr-3014	445	19	"	"	PUNCT
cblr-3014	445	20	who	who	PRON
cblr-3014	445	21	was	be	AUX
cblr-3014	445	22	involved	involve	VERB
cblr-3014	445	23	?	?	PUNCT
cblr-3014	445	24	"	"	PUNCT
cblr-3014	445	25	;	;	PUNCT
cblr-3014	445	26	"	"	PUNCT
cblr-3014	445	27	why	why	SCONJ
cblr-3014	445	28	?	?	PUNCT
cblr-3014	445	29	"	"	PUNCT
cblr-3014	445	30	;	;	PUNCT
cblr-3014	445	31	"	"	PUNCT
cblr-3014	445	32	how	how	SCONJ
cblr-3014	445	33	did	do	AUX
cblr-3014	445	34	they	they	PRON
cblr-3014	445	35	do	do	VERB
cblr-3014	445	36	it	it	PRON
cblr-3014	445	37	?	?	PUNCT
cblr-3014	445	38	"	"	PUNCT
cblr-3014	445	39	;	;	PUNCT
cblr-3014	445	40	and	and	CCONJ
cblr-3014	445	41	"	"	PUNCT
cblr-3014	445	42	whose	whose	DET
cblr-3014	445	43	fault	fault	NOUN
cblr-3014	445	44	is	be	AUX
cblr-3014	445	45	it	it	PRON
cblr-3014	445	46	?	?	PUNCT
cblr-3014	445	47	"	"	PUNCT
cblr-3014	446	1	this	this	DET
cblr-3014	446	2	note	note	NOUN
cblr-3014	446	3	will	will	AUX
cblr-3014	446	4	then	then	ADV
cblr-3014	446	5	compare	compare	VERB
cblr-3014	446	6	the	the	DET
cblr-3014	446	7	answers	answer	NOUN
cblr-3014	446	8	to	to	ADP
cblr-3014	446	9	each	each	PRON
cblr-3014	446	10	of	of	ADP
cblr-3014	446	11	these	these	DET
cblr-3014	446	12	questions	question	NOUN
cblr-3014	446	13	to	to	ADP
cblr-3014	446	14	the	the	DET
cblr-3014	446	15	answers	answer	NOUN
cblr-3014	446	16	to	to	ADP
cblr-3014	446	17	these	these	DET
cblr-3014	446	18	same	same	ADJ
cblr-3014	446	19	questions	question	NOUN
cblr-3014	446	20	concerning	concern	VERB
cblr-3014	446	21	enron	enron	PROPN
cblr-3014	446	22	.	.	PUNCT
cblr-3014	447	1	the	the	DET
cblr-3014	447	2	objective	objective	NOUN
cblr-3014	447	3	of	of	ADP
cblr-3014	447	4	this	this	DET
cblr-3014	447	5	analysis	analysis	NOUN
cblr-3014	447	6	is	be	AUX
cblr-3014	447	7	to	to	PART
cblr-3014	447	8	argue	argue	VERB
cblr-3014	447	9	that	that	SCONJ
cblr-3014	447	10	parmalat	parmalat	PROPN
cblr-3014	447	11	differs	differ	VERB
cblr-3014	447	12	from	from	ADP
cblr-3014	447	13	enron	enron	PROPN
cblr-3014	447	14	in	in	ADP
cblr-3014	447	15	some	some	DET
cblr-3014	447	16	basic	basic	ADJ
cblr-3014	447	17	aspects	aspect	NOUN
cblr-3014	447	18	,	,	PUNCT
cblr-3014	447	19	but	but	CCONJ
cblr-3014	447	20	that	that	SCONJ
cblr-3014	447	21	the	the	DET
cblr-3014	447	22	two	two	NUM
cblr-3014	447	23	scandals	scandal	NOUN
cblr-3014	447	24	do	do	AUX
cblr-3014	447	25	bear	bear	VERB
cblr-3014	447	26	important	important	ADJ
cblr-3014	447	27	similarities	similarity	NOUN
cblr-3014	447	28	(	(	PUNCT
cblr-3014	447	29	most	most	ADV
cblr-3014	447	30	strikingly	strikingly	ADV
cblr-3014	447	31	,	,	PUNCT
cblr-3014	447	32	the	the	DET
cblr-3014	447	33	failure	failure	NOUN
cblr-3014	447	34	of	of	ADP
cblr-3014	447	35	gatekeepers	gatekeeper	NOUN
cblr-3014	447	36	)	)	PUNCT
cblr-3014	447	37	from	from	ADP
cblr-3014	447	38	which	which	PRON
cblr-3014	447	39	we	we	PRON
cblr-3014	447	40	can	can	AUX
cblr-3014	447	41	draw	draw	VERB
cblr-3014	447	42	certain	certain	ADJ
cblr-3014	447	43	lessons	lesson	NOUN
cblr-3014	447	44	in	in	ADP
cblr-3014	447	45	corporate	corporate	ADJ
cblr-3014	447	46	governance	governance	NOUN
cblr-3014	447	47	.	.	PUNCT
cblr-3014	448	1	given	give	VERB
cblr-3014	448	2	the	the	DET
cblr-3014	448	3	scope	scope	NOUN
cblr-3014	448	4	of	of	ADP
cblr-3014	448	5	both	both	DET
cblr-3014	448	6	scandals	scandal	NOUN
cblr-3014	448	7	,	,	PUNCT
cblr-3014	448	8	it	it	PRON
cblr-3014	448	9	would	would	AUX
cblr-3014	448	10	be	be	AUX
cblr-3014	448	11	impossible	impossible	ADJ
cblr-3014	448	12	to	to	PART
cblr-3014	448	13	analyze	analyze	VERB
cblr-3014	448	14	in	in	ADP
cblr-3014	448	15	no	no	NOUN
cblr-3014	448	16	.	.	PUNCT
cblr-3014	449	1	3:765	3:765	PROPN
cblr-3014	449	2	columbia	columbia	PROPN
cblr-3014	449	3	business	business	PROPN
cblr-3014	449	4	law	law	NOUN
cblr-3014	449	5	review	review	NOUN
cblr-3014	449	6	depth	depth	NOUN
cblr-3014	449	7	all	all	PRON
cblr-3014	449	8	of	of	ADP
cblr-3014	449	9	the	the	DET
cblr-3014	449	10	failures	failure	NOUN
cblr-3014	449	11	in	in	ADP
cblr-3014	449	12	corporate	corporate	ADJ
cblr-3014	449	13	governance	governance	NOUN
cblr-3014	449	14	present	present	NOUN
cblr-3014	449	15	in	in	ADP
cblr-3014	449	16	either	either	DET
cblr-3014	449	17	fraud	fraud	NOUN
cblr-3014	449	18	in	in	ADP
cblr-3014	449	19	a	a	DET
cblr-3014	449	20	single	single	ADJ
cblr-3014	449	21	paper	paper	NOUN
cblr-3014	449	22	.	.	PUNCT
cblr-3014	450	1	therefore	therefore	ADV
cblr-3014	450	2	,	,	PUNCT
cblr-3014	450	3	the	the	DET
cblr-3014	450	4	objective	objective	NOUN
cblr-3014	450	5	of	of	ADP
cblr-3014	450	6	this	this	DET
cblr-3014	450	7	note	note	NOUN
cblr-3014	450	8	is	be	AUX
cblr-3014	450	9	to	to	PART
cblr-3014	450	10	provide	provide	VERB
cblr-3014	450	11	an	an	DET
cblr-3014	450	12	overview	overview	NOUN
cblr-3014	450	13	of	of	ADP
cblr-3014	450	14	the	the	DET
cblr-3014	450	15	similarities	similarity	NOUN
cblr-3014	450	16	and	and	CCONJ
cblr-3014	450	17	differences	difference	NOUN
cblr-3014	450	18	between	between	ADP
cblr-3014	450	19	the	the	DET
cblr-3014	450	20	failures	failure	NOUN
cblr-3014	450	21	in	in	ADP
cblr-3014	450	22	corporate	corporate	ADJ
cblr-3014	450	23	governance	governance	NOUN
cblr-3014	450	24	that	that	PRON
cblr-3014	450	25	gave	give	VERB
cblr-3014	450	26	rise	rise	NOUN
cblr-3014	450	27	to	to	ADP
cblr-3014	450	28	each	each	PRON
cblr-3014	450	29	of	of	ADP
cblr-3014	450	30	the	the	DET
cblr-3014	450	31	scandals	scandal	NOUN
cblr-3014	450	32	.	.	PUNCT
cblr-3014	451	1	the	the	DET
cblr-3014	451	2	hope	hope	NOUN
cblr-3014	451	3	is	be	AUX
cblr-3014	451	4	that	that	SCONJ
cblr-3014	451	5	this	this	DET
cblr-3014	451	6	note	note	NOUN
cblr-3014	451	7	will	will	AUX
cblr-3014	451	8	serve	serve	VERB
cblr-3014	451	9	as	as	ADP
cblr-3014	451	10	a	a	DET
cblr-3014	451	11	starting	starting	NOUN
cblr-3014	451	12	point	point	NOUN
cblr-3014	451	13	for	for	ADP
cblr-3014	451	14	future	future	ADJ
cblr-3014	451	15	endeavors	endeavor	NOUN
cblr-3014	451	16	to	to	PART
cblr-3014	451	17	analyze	analyze	VERB
cblr-3014	451	18	the	the	DET
cblr-3014	451	19	issues	issue	NOUN
cblr-3014	451	20	summarily	summarily	ADV
cblr-3014	451	21	covered	cover	VERB
cblr-3014	451	22	herein	herein	NOUN
cblr-3014	451	23	.	.	PUNCT
cblr-3014	452	1	a.	a.	NOUN
cblr-3014	452	2	who	who	PRON
cblr-3014	452	3	was	be	AUX
cblr-3014	452	4	involved	involve	VERB
cblr-3014	452	5	?	?	PUNCT
cblr-3014	453	1	at	at	ADP
cblr-3014	453	2	the	the	DET
cblr-3014	453	3	time	time	NOUN
cblr-3014	453	4	news	news	NOUN
cblr-3014	453	5	of	of	ADP
cblr-3014	453	6	their	their	PRON
cblr-3014	453	7	scandals	scandal	NOUN
cblr-3014	453	8	broke	break	VERB
cblr-3014	453	9	,	,	PUNCT
cblr-3014	453	10	parmalat	parmalat	NOUN
cblr-3014	453	11	and	and	CCONJ
cblr-3014	453	12	enron	enron	PROPN
cblr-3014	453	13	were	be	AUX
cblr-3014	453	14	two	two	NUM
cblr-3014	453	15	very	very	ADV
cblr-3014	453	16	different	different	ADJ
cblr-3014	453	17	companies	company	NOUN
cblr-3014	453	18	.	.	PUNCT
cblr-3014	454	1	enron	enron	PROPN
cblr-3014	454	2	was	be	AUX
cblr-3014	454	3	one	one	NUM
cblr-3014	454	4	of	of	ADP
cblr-3014	454	5	the	the	DET
cblr-3014	454	6	largest	large	ADJ
cblr-3014	454	7	companies	company	NOUN
cblr-3014	454	8	in	in	ADP
cblr-3014	454	9	the	the	DET
cblr-3014	454	10	world	world	NOUN
cblr-3014	454	11	,	,	PUNCT
cblr-3014	454	12	with	with	ADP
cblr-3014	454	13	a	a	DET
cblr-3014	454	14	broad	broad	ADJ
cblr-3014	454	15	range	range	NOUN
cblr-3014	454	16	of	of	ADP
cblr-3014	454	17	operations	operation	NOUN
cblr-3014	454	18	that	that	PRON
cblr-3014	454	19	originally	originally	ADV
cblr-3014	454	20	focused	focus	VERB
cblr-3014	454	21	on	on	ADP
cblr-3014	454	22	the	the	DET
cblr-3014	454	23	production	production	NOUN
cblr-3014	454	24	and	and	CCONJ
cblr-3014	454	25	supply	supply	NOUN
cblr-3014	454	26	of	of	ADP
cblr-3014	454	27	gas	gas	NOUN
cblr-3014	454	28	.	.	PUNCT
cblr-3014	455	1	in	in	ADP
cblr-3014	455	2	the	the	DET
cblr-3014	455	3	1990s	1990	NOUN
cblr-3014	455	4	,	,	PUNCT
cblr-3014	455	5	under	under	ADP
cblr-3014	455	6	the	the	DET
cblr-3014	455	7	leadership	leadership	NOUN
cblr-3014	455	8	of	of	ADP
cblr-3014	455	9	jeff	jeff	PROPN
cblr-3014	455	10	skilling	skilling	PROPN
cblr-3014	455	11	,	,	PUNCT
cblr-3014	455	12	enron	enron	PROPN
cblr-3014	455	13	developed	develop	VERB
cblr-3014	455	14	a	a	DET
cblr-3014	455	15	new	new	ADJ
cblr-3014	455	16	trading	trading	NOUN
cblr-3014	455	17	model	model	NOUN
cblr-3014	455	18	that	that	PRON
cblr-3014	455	19	effectively	effectively	ADV
cblr-3014	455	20	turned	turn	VERB
cblr-3014	455	21	the	the	DET
cblr-3014	455	22	company	company	NOUN
cblr-3014	455	23	into	into	ADP
cblr-3014	455	24	a	a	DET
cblr-3014	455	25	"	"	PUNCT
cblr-3014	455	26	gas	gas	NOUN
cblr-3014	455	27	bank	bank	NOUN
cblr-3014	455	28	.	.	PUNCT
cblr-3014	456	1	""9	""9	NOUN
cblr-3014	456	2	acting	act	VERB
cblr-3014	456	3	as	as	ADP
cblr-3014	456	4	an	an	DET
cblr-3014	456	5	intermediary	intermediary	NOUN
cblr-3014	456	6	between	between	ADP
cblr-3014	456	7	suppliers	supplier	NOUN
cblr-3014	456	8	and	and	CCONJ
cblr-3014	456	9	buyers	buyer	NOUN
cblr-3014	456	10	of	of	ADP
cblr-3014	456	11	natural	natural	ADJ
cblr-3014	456	12	gas	gas	NOUN
cblr-3014	456	13	,	,	PUNCT
cblr-3014	456	14	enron	enron	PROPN
cblr-3014	456	15	eventually	eventually	ADV
cblr-3014	456	16	exported	export	VERB
cblr-3014	456	17	its	its	PRON
cblr-3014	456	18	business	business	NOUN
cblr-3014	456	19	model	model	NOUN
cblr-3014	456	20	to	to	ADP
cblr-3014	456	21	different	different	ADJ
cblr-3014	456	22	markets	market	NOUN
cblr-3014	456	23	(	(	PUNCT
cblr-3014	456	24	such	such	ADJ
cblr-3014	456	25	as	as	ADP
cblr-3014	456	26	electric	electric	ADJ
cblr-3014	456	27	power	power	NOUN
cblr-3014	456	28	,	,	PUNCT
cblr-3014	456	29	water	water	NOUN
cblr-3014	456	30	,	,	PUNCT
cblr-3014	456	31	and	and	CCONJ
cblr-3014	456	32	broadband	broadband	NOUN
cblr-3014	456	33	cable	cable	NOUN
cblr-3014	456	34	)	)	PUNCT
cblr-3014	456	35	and	and	CCONJ
cblr-3014	456	36	countries	country	NOUN
cblr-3014	456	37	around	around	ADP
cblr-3014	456	38	the	the	DET
cblr-3014	456	39	world	world	NOUN
cblr-3014	456	40	.	.	PUNCT
cblr-3014	457	1	2	2	NUM
cblr-3014	457	2	'	'	PUNCT
cblr-3014	457	3	by	by	ADP
cblr-3014	457	4	2001	2001	NUM
cblr-3014	457	5	,	,	PUNCT
cblr-3014	457	6	enron	enron	PROPN
cblr-3014	457	7	boasted	boast	VERB
cblr-3014	457	8	$	$	SYM
cblr-3014	457	9	100	100	NUM
cblr-3014	457	10	billion	billion	NUM
cblr-3014	457	11	in	in	ADP
cblr-3014	457	12	revenues	revenue	NOUN
cblr-3014	457	13	and	and	CCONJ
cblr-3014	457	14	almost	almost	ADV
cblr-3014	457	15	$	$	SYM
cblr-3014	457	16	1	1	NUM
cblr-3014	457	17	billion	billion	NUM
cblr-3014	457	18	in	in	ADP
cblr-3014	457	19	profits	profit	NOUN
cblr-3014	457	20	.	.	PUNCT
cblr-3014	458	1	2	2	X
cblr-3014	458	2	'	'	PART
cblr-3014	458	3	its	its	PRON
cblr-3014	458	4	complex	complex	ADJ
cblr-3014	458	5	operations	operation	NOUN
cblr-3014	458	6	required	require	VERB
cblr-3014	458	7	extensive	extensive	ADJ
cblr-3014	458	8	use	use	NOUN
cblr-3014	458	9	of	of	ADP
cblr-3014	458	10	sophisticated	sophisticated	ADJ
cblr-3014	458	11	structured	structured	ADJ
cblr-3014	458	12	finance	finance	NOUN
cblr-3014	458	13	transactions	transaction	NOUN
cblr-3014	458	14	.	.	PUNCT
cblr-3014	459	1	2	2	NUM
cblr-3014	459	2	2	2	NUM
cblr-3014	459	3	in	in	ADP
cblr-3014	459	4	comparison	comparison	NOUN
cblr-3014	459	5	,	,	PUNCT
cblr-3014	459	6	parmalat	parmalat	PROPN
cblr-3014	459	7	was	be	AUX
cblr-3014	459	8	an	an	DET
cblr-3014	459	9	old	old	ADJ
cblr-3014	459	10	-	-	PUNCT
cblr-3014	459	11	line	line	NOUN
cblr-3014	459	12	food	food	NOUN
cblr-3014	459	13	company	company	NOUN
cblr-3014	459	14	with	with	ADP
cblr-3014	459	15	revenues	revenue	NOUN
cblr-3014	459	16	less	less	ADJ
cblr-3014	459	17	than	than	ADP
cblr-3014	459	18	one	one	NUM
cblr-3014	459	19	-	-	PUNCT
cblr-3014	459	20	tenth	tenth	NOUN
cblr-3014	459	21	the	the	DET
cblr-3014	459	22	size	size	NOUN
cblr-3014	459	23	of	of	ADP
cblr-3014	459	24	enron's	enron's	PROPN
cblr-3014	459	25	.	.	PROPN
cblr-3014	459	26	'12	'12	NUM
cblr-3014	459	27	119	119	NUM
cblr-3014	459	28	paul	paul	PROPN
cblr-3014	459	29	m.	m.	PROPN
cblr-3014	459	30	healy	healy	PROPN
cblr-3014	459	31	&	&	CCONJ
cblr-3014	459	32	krishna	krishna	PROPN
cblr-3014	459	33	g.	g.	PROPN
cblr-3014	459	34	palepu	palepu	PROPN
cblr-3014	459	35	,	,	PUNCT
cblr-3014	459	36	the	the	DET
cblr-3014	459	37	fall	fall	NOUN
cblr-3014	459	38	of	of	ADP
cblr-3014	459	39	enron	enron	PROPN
cblr-3014	459	40	,	,	PUNCT
cblr-3014	459	41	17	17	NUM
cblr-3014	459	42	j.	j.	PROPN
cblr-3014	459	43	econ	econ	PROPN
cblr-3014	459	44	.	.	PUNCT
cblr-3014	460	1	persp	persp	PROPN
cblr-3014	460	2	.	.	PUNCT
cblr-3014	461	1	3	3	NUM
cblr-3014	461	2	,	,	PUNCT
cblr-3014	461	3	6	6	NUM
cblr-3014	461	4	(	(	PUNCT
cblr-3014	461	5	2003	2003	NUM
cblr-3014	461	6	)	)	PUNCT
cblr-3014	461	7	.	.	PUNCT
cblr-3014	462	1	120	120	NUM
cblr-3014	463	1	i	i	PRON
cblr-3014	463	2	d.	d.	PROPN
cblr-3014	463	3	at	at	ADP
cblr-3014	463	4	8	8	NUM
cblr-3014	463	5	.	.	NUM
cblr-3014	463	6	121	121	NUM
cblr-3014	463	7	enron	enron	PROPN
cblr-3014	463	8	,	,	PUNCT
cblr-3014	463	9	2000	2000	NUM
cblr-3014	463	10	annual	annual	ADJ
cblr-3014	463	11	report	report	NOUN
cblr-3014	463	12	1	1	NUM
cblr-3014	463	13	(	(	PUNCT
cblr-3014	463	14	2001	2001	NUM
cblr-3014	463	15	)	)	PUNCT
cblr-3014	463	16	,	,	PUNCT
cblr-3014	463	17	available	available	ADJ
cblr-3014	463	18	at	at	ADP
cblr-3014	463	19	http://www.enron.com/corp/investors/annuals/2000/ar20o0.pdf	http://www.enron.com/corp/investors/annuals/2000/ar20o0.pdf	PROPN
cblr-3014	463	20	.	.	PUNCT
cblr-3014	463	21	122	122	NUM
cblr-3014	463	22	healy	healy	PROPN
cblr-3014	463	23	&	&	CCONJ
cblr-3014	463	24	palepu	palepu	PROPN
cblr-3014	463	25	,	,	PUNCT
cblr-3014	463	26	supra	supra	PROPN
cblr-3014	463	27	note	note	PROPN
cblr-3014	463	28	119	119	NUM
cblr-3014	463	29	,	,	PUNCT
cblr-3014	463	30	at	at	ADP
cblr-3014	463	31	9	9	NUM
cblr-3014	463	32	.	.	SYM
cblr-3014	463	33	121	121	NUM
cblr-3014	463	34	see	see	NOUN
cblr-3014	463	35	director	director	NOUN
cblr-3014	463	36	's	's	PART
cblr-3014	463	37	third	third	ADJ
cblr-3014	463	38	quarter	quarter	NOUN
cblr-3014	463	39	report	report	NOUN
cblr-3014	463	40	,	,	PUNCT
cblr-3014	463	41	supra	supra	PROPN
cblr-3014	463	42	note	note	NOUN
cblr-3014	463	43	5	5	NUM
cblr-3014	463	44	,	,	PUNCT
cblr-3014	463	45	at	at	ADP
cblr-3014	463	46	5	5	NUM
cblr-3014	463	47	.	.	PUNCT
cblr-3014	463	48	note	note	VERB
cblr-3014	463	49	that	that	SCONJ
cblr-3014	463	50	some	some	DET
cblr-3014	463	51	authors	author	NOUN
cblr-3014	463	52	have	have	AUX
cblr-3014	463	53	argued	argue	VERB
cblr-3014	463	54	that	that	SCONJ
cblr-3014	463	55	enron	enron	PROPN
cblr-3014	463	56	's	's	PART
cblr-3014	463	57	revenues	revenue	NOUN
cblr-3014	463	58	were	be	AUX
cblr-3014	463	59	actually	actually	ADV
cblr-3014	463	60	much	much	ADV
cblr-3014	463	61	smaller	small	ADJ
cblr-3014	463	62	.	.	PUNCT
cblr-3014	464	1	after	after	ADP
cblr-3014	464	2	revising	revise	VERB
cblr-3014	464	3	enron	enron	PROPN
cblr-3014	464	4	's	's	PART
cblr-3014	464	5	financial	financial	ADJ
cblr-3014	464	6	statements	statement	NOUN
cblr-3014	464	7	using	use	VERB
cblr-3014	464	8	much	much	ADV
cblr-3014	464	9	more	more	ADJ
cblr-3014	464	10	conservative	conservative	ADJ
cblr-3014	464	11	accounting	accounting	NOUN
cblr-3014	464	12	standards	standard	NOUN
cblr-3014	464	13	,	,	PUNCT
cblr-3014	464	14	dharan	dharan	NOUN
cblr-3014	464	15	and	and	CCONJ
cblr-3014	464	16	bufkins	bufkin	NOUN
cblr-3014	464	17	calculate	calculate	VERB
cblr-3014	464	18	enron	enron	PROPN
cblr-3014	464	19	's	's	PART
cblr-3014	464	20	revenues	revenue	NOUN
cblr-3014	464	21	at	at	ADP
cblr-3014	464	22	$	$	SYM
cblr-3014	464	23	6.3	6.3	NUM
cblr-3014	464	24	billion	billion	NUM
cblr-3014	464	25	,	,	PUNCT
cblr-3014	464	26	approximately	approximately	ADV
cblr-3014	464	27	the	the	DET
cblr-3014	464	28	size	size	NOUN
cblr-3014	464	29	of	of	ADP
cblr-3014	464	30	parmalat	parmalat	PROPN
cblr-3014	464	31	's	's	PART
cblr-3014	464	32	real	real	ADJ
cblr-3014	464	33	(	(	PUNCT
cblr-3014	464	34	not	not	PART
cblr-3014	464	35	declared	declare	VERB
cblr-3014	464	36	)	)	PUNCT
cblr-3014	464	37	revenues	revenue	NOUN
cblr-3014	464	38	.	.	PUNCT
cblr-3014	465	1	bala	bala	PROPN
cblr-3014	465	2	g.	g.	PROPN
cblr-3014	465	3	dharan	dharan	PROPN
cblr-3014	465	4	&	&	CCONJ
cblr-3014	465	5	william	william	PROPN
cblr-3014	465	6	r.	r.	PROPN
cblr-3014	465	7	bufkins	bufkins	PROPN
cblr-3014	465	8	,	,	PUNCT
cblr-3014	465	9	red	red	ADJ
cblr-3014	465	10	flags	flag	NOUN
cblr-3014	465	11	in	in	ADP
cblr-3014	465	12	enron	enron	PROPN
cblr-3014	465	13	's	's	PART
cblr-3014	465	14	reporting	reporting	NOUN
cblr-3014	465	15	of	of	ADP
cblr-3014	465	16	revenues	revenue	NOUN
cblr-3014	465	17	and	and	CCONJ
cblr-3014	465	18	key	key	ADJ
cblr-3014	465	19	financial	financial	ADJ
cblr-3014	465	20	measures	measure	NOUN
cblr-3014	465	21	,	,	PUNCT
cblr-3014	465	22	in	in	ADP
cblr-3014	465	23	enron	enron	PROPN
cblr-3014	465	24	:	:	PUNCT
cblr-3014	466	1	[	[	X
cblr-3014	466	2	vol	vol	NOUN
cblr-3014	466	3	.	.	PUNCT
cblr-3014	466	4	2005	2005	NUM
cblr-3014	466	5	is	be	AUX
cblr-3014	466	6	parmala	parmala	PROPN
cblr-3014	466	7	t	t	PROPN
cblr-3014	466	8	europe	europe	PROPN
cblr-3014	466	9	's	's	PART
cblr-3014	466	10	enron	enron	PROPN
cblr-3014	466	11	?	?	PUNCT
cblr-3014	467	1	albeit	albeit	SCONJ
cblr-3014	467	2	on	on	ADP
cblr-3014	467	3	different	different	ADJ
cblr-3014	467	4	scales	scale	NOUN
cblr-3014	467	5	,	,	PUNCT
cblr-3014	467	6	both	both	DET
cblr-3014	467	7	companies	company	NOUN
cblr-3014	467	8	displayed	display	VERB
cblr-3014	467	9	rather	rather	ADV
cblr-3014	467	10	quick	quick	ADJ
cblr-3014	467	11	and	and	CCONJ
cblr-3014	467	12	impressive	impressive	ADJ
cblr-3014	467	13	growth	growth	NOUN
cblr-3014	467	14	.	.	PUNCT
cblr-3014	468	1	from	from	ADP
cblr-3014	468	2	1996	1996	NUM
cblr-3014	468	3	to	to	ADP
cblr-3014	468	4	2000	2000	NUM
cblr-3014	468	5	,	,	PUNCT
cblr-3014	468	6	enron	enron	PROPN
cblr-3014	468	7	's	's	PART
cblr-3014	468	8	revenues	revenue	NOUN
cblr-3014	468	9	increased	increase	VERB
cblr-3014	468	10	by	by	ADP
cblr-3014	468	11	more	more	ADJ
cblr-3014	468	12	than	than	ADP
cblr-3014	468	13	750	750	NUM
cblr-3014	468	14	%	%	NOUN
cblr-3014	468	15	,	,	PUNCT
cblr-3014	468	16	from	from	ADP
cblr-3014	468	17	$	$	SYM
cblr-3014	468	18	13.3	13.3	NUM
cblr-3014	468	19	billion	billion	NUM
cblr-3014	468	20	to	to	PART
cblr-3014	468	21	$	$	SYM
cblr-3014	468	22	100.8	100.8	NUM
cblr-3014	468	23	billion	billion	NUM
cblr-3014	468	24	.	.	PUNCT
cblr-3014	469	1	24	24	NUM
cblr-3014	469	2	in	in	ADP
cblr-3014	469	3	1996	1996	NUM
cblr-3014	469	4	,	,	PUNCT
cblr-3014	469	5	parmalat	parmalat	PROPN
cblr-3014	469	6	declared	declare	VERB
cblr-3014	469	7	c2.8	c2.8	NOUN
cblr-3014	469	8	billion	billion	NUM
cblr-3014	469	9	in	in	ADP
cblr-3014	469	10	revenues	revenue	NOUN
cblr-3014	469	11	,	,	PUNCT
cblr-3014	469	12	"	"	PUNCT
cblr-3014	469	13	5	5	NUM
cblr-3014	469	14	which	which	PRON
cblr-3014	469	15	by	by	ADP
cblr-3014	469	16	2003	2003	NUM
cblr-3014	469	17	had	have	AUX
cblr-3014	469	18	increased	increase	VERB
cblr-3014	469	19	to	to	ADP
cblr-3014	469	20	c7.7	c7.7	NOUN
cblr-3014	469	21	billion	billion	NUM
cblr-3014	469	22	,	,	PUNCT
cblr-3014	469	23	a	a	DET
cblr-3014	469	24	275	275	NUM
cblr-3014	469	25	%	%	NOUN
cblr-3014	469	26	increase	increase	NOUN
cblr-3014	469	27	.	.	PUNCT
cblr-3014	470	1	126	126	NUM
cblr-3014	470	2	as	as	SCONJ
cblr-3014	470	3	they	they	PRON
cblr-3014	470	4	grew	grow	VERB
cblr-3014	470	5	,	,	PUNCT
cblr-3014	470	6	both	both	DET
cblr-3014	470	7	companies	company	NOUN
cblr-3014	470	8	diversified	diversify	VERB
cblr-3014	470	9	their	their	PRON
cblr-3014	470	10	businesses	business	NOUN
cblr-3014	470	11	and	and	CCONJ
cblr-3014	470	12	exported	export	VERB
cblr-3014	470	13	their	their	PRON
cblr-3014	470	14	operations	operation	NOUN
cblr-3014	470	15	around	around	ADP
cblr-3014	470	16	the	the	DET
cblr-3014	470	17	globe	globe	NOUN
cblr-3014	470	18	.	.	PUNCT
cblr-3014	471	1	however	however	ADV
cblr-3014	471	2	,	,	PUNCT
cblr-3014	471	3	the	the	DET
cblr-3014	471	4	nature	nature	NOUN
cblr-3014	471	5	of	of	ADP
cblr-3014	471	6	their	their	PRON
cblr-3014	471	7	expansions	expansion	NOUN
cblr-3014	471	8	differed	differ	VERB
cblr-3014	471	9	in	in	ADP
cblr-3014	471	10	two	two	NUM
cblr-3014	471	11	respects	respect	NOUN
cblr-3014	471	12	.	.	PUNCT
cblr-3014	472	1	first	first	ADV
cblr-3014	472	2	,	,	PUNCT
cblr-3014	472	3	while	while	SCONJ
cblr-3014	472	4	parmalat	parmalat	PROPN
cblr-3014	472	5	's	's	PART
cblr-3014	472	6	revenue	revenue	NOUN
cblr-3014	472	7	growth	growth	NOUN
cblr-3014	472	8	was	be	AUX
cblr-3014	472	9	mostly	mostly	ADV
cblr-3014	472	10	driven	drive	VERB
cblr-3014	472	11	by	by	ADP
cblr-3014	472	12	a	a	DET
cblr-3014	472	13	bold	bold	ADJ
cblr-3014	472	14	sequence	sequence	NOUN
cblr-3014	472	15	of	of	ADP
cblr-3014	472	16	acquisitions	acquisition	NOUN
cblr-3014	472	17	,	,	PUNCT
cblr-3014	472	18	enron	enron	PROPN
cblr-3014	472	19	's	's	PART
cblr-3014	472	20	growth	growth	NOUN
cblr-3014	472	21	was	be	AUX
cblr-3014	472	22	a	a	DET
cblr-3014	472	23	result	result	NOUN
cblr-3014	472	24	of	of	ADP
cblr-3014	472	25	its	its	PRON
cblr-3014	472	26	success	success	NOUN
cblr-3014	472	27	in	in	ADP
cblr-3014	472	28	the	the	DET
cblr-3014	472	29	market	market	NOUN
cblr-3014	472	30	,	,	PUNCT
cblr-3014	472	31	and	and	CCONJ
cblr-3014	472	32	the	the	DET
cblr-3014	472	33	use	use	NOUN
cblr-3014	472	34	of	of	ADP
cblr-3014	472	35	some	some	DET
cblr-3014	472	36	aggressive	aggressive	ADJ
cblr-3014	472	37	revenue	revenue	NOUN
cblr-3014	472	38	recognition	recognition	NOUN
cblr-3014	472	39	accounting	accounting	NOUN
cblr-3014	472	40	techniques	technique	NOUN
cblr-3014	472	41	.	.	PUNCT
cblr-3014	473	1	2	2	NUM
cblr-3014	473	2	enron	enron	PROPN
cblr-3014	473	3	's	's	PART
cblr-3014	473	4	growth	growth	NOUN
cblr-3014	473	5	was	be	AUX
cblr-3014	473	6	arguably	arguably	ADV
cblr-3014	473	7	facilitated	facilitate	VERB
cblr-3014	473	8	by	by	ADP
cblr-3014	473	9	a	a	DET
cblr-3014	473	10	large	large	ADJ
cblr-3014	473	11	market	market	NOUN
cblr-3014	473	12	bubble	bubble	NOUN
cblr-3014	473	13	,	,	PUNCT
cblr-3014	473	14	which	which	PRON
cblr-3014	473	15	made	make	VERB
cblr-3014	473	16	it	it	PRON
cblr-3014	473	17	easier	easy	ADJ
cblr-3014	473	18	for	for	SCONJ
cblr-3014	473	19	the	the	DET
cblr-3014	473	20	company	company	NOUN
cblr-3014	473	21	's	's	PART
cblr-3014	473	22	management	management	NOUN
cblr-3014	473	23	to	to	PART
cblr-3014	473	24	push	push	VERB
cblr-3014	473	25	gaap	gaap	NOUN
cblr-3014	473	26	accounting	account	VERB
cblr-3014	473	27	to	to	ADP
cblr-3014	473	28	its	its	PRON
cblr-3014	473	29	limits	limit	NOUN
cblr-3014	473	30	without	without	ADP
cblr-3014	473	31	really	really	ADV
cblr-3014	473	32	worrying	worry	VERB
cblr-3014	473	33	their	their	PRON
cblr-3014	473	34	accountants	accountant	NOUN
cblr-3014	473	35	and	and	CCONJ
cblr-3014	473	36	the	the	DET
cblr-3014	473	37	regulators	regulator	NOUN
cblr-3014	473	38	.	.	PUNCT
cblr-3014	474	1	28	28	NUM
cblr-3014	474	2	second	second	ADJ
cblr-3014	474	3	,	,	PUNCT
cblr-3014	474	4	the	the	DET
cblr-3014	474	5	growth	growth	NOUN
cblr-3014	474	6	of	of	ADP
cblr-3014	474	7	the	the	DET
cblr-3014	474	8	two	two	NUM
cblr-3014	474	9	companies	company	NOUN
cblr-3014	474	10	was	be	AUX
cblr-3014	474	11	motivated	motivate	VERB
cblr-3014	474	12	by	by	ADP
cblr-3014	474	13	two	two	NUM
cblr-3014	474	14	different	different	ADJ
cblr-3014	474	15	needs	need	NOUN
cblr-3014	474	16	:	:	PUNCT
cblr-3014	474	17	while	while	SCONJ
cblr-3014	474	18	parmalat	parmalat	PROPN
cblr-3014	474	19	needed	need	VERB
cblr-3014	474	20	to	to	PART
cblr-3014	474	21	grow	grow	VERB
cblr-3014	474	22	to	to	PART
cblr-3014	474	23	be	be	AUX
cblr-3014	474	24	able	able	ADJ
cblr-3014	474	25	to	to	PART
cblr-3014	474	26	hide	hide	VERB
cblr-3014	474	27	the	the	DET
cblr-3014	474	28	magnitude	magnitude	NOUN
cblr-3014	474	29	of	of	ADP
cblr-3014	474	30	its	its	PRON
cblr-3014	474	31	debt	debt	NOUN
cblr-3014	474	32	and	and	CCONJ
cblr-3014	474	33	its	its	PRON
cblr-3014	474	34	financial	financial	ADJ
cblr-3014	474	35	problems	problem	NOUN
cblr-3014	474	36	,	,	PUNCT
cblr-3014	474	37	29	29	NUM
cblr-3014	474	38	corporate	corporate	ADJ
cblr-3014	474	39	fiascos	fiasco	NOUN
cblr-3014	474	40	and	and	CCONJ
cblr-3014	474	41	their	their	PRON
cblr-3014	474	42	implications	implication	NOUN
cblr-3014	474	43	97	97	NUM
cblr-3014	474	44	,	,	PUNCT
cblr-3014	474	45	103	103	NUM
cblr-3014	474	46	(	(	PUNCT
cblr-3014	474	47	nancy	nancy	PROPN
cblr-3014	474	48	b.	b.	PROPN
cblr-3014	474	49	rapaport	rapaport	PROPN
cblr-3014	474	50	&	&	CCONJ
cblr-3014	474	51	bala	bala	PROPN
cblr-3014	474	52	g.	g.	PROPN
cblr-3014	474	53	dharan	dharan	VERB
cblr-3014	474	54	eds	ed	NOUN
cblr-3014	474	55	.	.	PROPN
cblr-3014	474	56	,	,	PUNCT
cblr-3014	474	57	2004	2004	NUM
cblr-3014	474	58	)	)	PUNCT
cblr-3014	474	59	.	.	PUNCT
cblr-3014	475	1	24	24	NUM
cblr-3014	475	2	dharan	dharan	VERB
cblr-3014	475	3	&	&	CCONJ
cblr-3014	475	4	bufkins	bufkin	NOUN
cblr-3014	475	5	,	,	PUNCT
cblr-3014	475	6	supra	supra	PROPN
cblr-3014	475	7	note	note	NOUN
cblr-3014	475	8	123	123	NUM
cblr-3014	475	9	,	,	PUNCT
cblr-3014	475	10	at	at	ADP
cblr-3014	475	11	99	99	NUM
cblr-3014	475	12	.	.	PUNCT
cblr-3014	476	1	125	125	NUM
cblr-3014	476	2	parmalat	parmalat	PROPN
cblr-3014	476	3	finanziaria	finanziaria	PROPN
cblr-3014	476	4	s.p.a	s.p.a	PROPN
cblr-3014	476	5	.	.	PROPN
cblr-3014	476	6	,	,	PUNCT
cblr-3014	476	7	1998	1998	NUM
cblr-3014	476	8	annual	annual	ADJ
cblr-3014	476	9	report	report	NOUN
cblr-3014	476	10	9	9	NUM
cblr-3014	476	11	(	(	PUNCT
cblr-3014	476	12	1999	1999	NUM
cblr-3014	476	13	)	)	PUNCT
cblr-3014	476	14	,	,	PUNCT
cblr-3014	476	15	available	available	ADJ
cblr-3014	476	16	at	at	ADP
cblr-3014	476	17	http://www.parmalat.net/en/doc/e-bill.pdf	http://www.parmalat.net/en/doc/e-bill.pdf	PROPN
cblr-3014	476	18	.	.	PUNCT
cblr-3014	477	1	the	the	DET
cblr-3014	477	2	1998	1998	NUM
cblr-3014	477	3	report	report	NOUN
cblr-3014	477	4	measures	measure	VERB
cblr-3014	477	5	revenues	revenue	NOUN
cblr-3014	477	6	in	in	ADP
cblr-3014	477	7	italian	italian	ADJ
cblr-3014	477	8	lire	lira	NOUN
cblr-3014	477	9	.	.	PUNCT
cblr-3014	478	1	the	the	DET
cblr-3014	478	2	e2.8	e2.8	PROPN
cblr-3014	478	3	billion	billion	NUM
cblr-3014	478	4	figure	figure	NOUN
cblr-3014	478	5	is	be	AUX
cblr-3014	478	6	obtained	obtain	VERB
cblr-3014	478	7	by	by	ADP
cblr-3014	478	8	multiplying	multiply	VERB
cblr-3014	478	9	the	the	DET
cblr-3014	478	10	figure	figure	NOUN
cblr-3014	478	11	in	in	ADP
cblr-3014	478	12	italian	italian	ADJ
cblr-3014	478	13	lire	lira	NOUN
cblr-3014	478	14	by	by	ADP
cblr-3014	478	15	the	the	DET
cblr-3014	478	16	euro	euro	PROPN
cblr-3014	478	17	exchange	exchange	NOUN
cblr-3014	478	18	rate	rate	NOUN
cblr-3014	478	19	as	as	ADP
cblr-3014	478	20	of	of	ADP
cblr-3014	478	21	december	december	PROPN
cblr-3014	478	22	9	9	NUM
cblr-3014	478	23	,	,	PUNCT
cblr-3014	478	24	2003	2003	NUM
cblr-3014	478	25	(	(	PUNCT
cblr-3014	478	26	0.00051650	0.00051650	NUM
cblr-3014	478	27	lire	lira	NOUN
cblr-3014	478	28	per	per	ADP
cblr-3014	478	29	euro	euro	NOUN
cblr-3014	478	30	)	)	PUNCT
cblr-3014	478	31	.	.	PUNCT
cblr-3014	479	1	see	see	VERB
cblr-3014	479	2	http://www.oanda.com/convert/fxhistory	http://www.oanda.com/convert/fxhistory	NUM
cblr-3014	479	3	.	.	PUNCT
cblr-3014	479	4	126	126	NUM
cblr-3014	479	5	pwc	pwc	NOUN
cblr-3014	479	6	calculated	calculate	VERB
cblr-3014	479	7	that	that	SCONJ
cblr-3014	479	8	parmalat	parmalat	PROPN
cblr-3014	479	9	overstated	overstate	VERB
cblr-3014	479	10	its	its	PRON
cblr-3014	479	11	2002	2002	NUM
cblr-3014	479	12	revenues	revenue	NOUN
cblr-3014	479	13	by	by	ADP
cblr-3014	479	14	approximately	approximately	ADV
cblr-3014	479	15	e1.5	e1.5	PROPN
cblr-3014	479	16	billion	billion	NUM
cblr-3014	479	17	.	.	PUNCT
cblr-3014	480	1	capolino	capolino	PROPN
cblr-3014	480	2	et	et	PROPN
cblr-3014	480	3	al	al	PROPN
cblr-3014	480	4	.	.	PROPN
cblr-3014	480	5	,	,	PUNCT
cblr-3014	480	6	supra	supra	PROPN
cblr-3014	480	7	note	note	PROPN
cblr-3014	480	8	16	16	NUM
cblr-3014	480	9	,	,	PUNCT
cblr-3014	480	10	at	at	ADP
cblr-3014	480	11	67	67	NUM
cblr-3014	480	12	.	.	PUNCT
cblr-3014	481	1	assuming	assume	VERB
cblr-3014	481	2	the	the	DET
cblr-3014	481	3	1996	1996	NUM
cblr-3014	481	4	figure	figure	NOUN
cblr-3014	481	5	is	be	AUX
cblr-3014	481	6	correct	correct	ADJ
cblr-3014	481	7	,	,	PUNCT
cblr-3014	481	8	according	accord	VERB
cblr-3014	481	9	to	to	ADP
cblr-3014	481	10	pwc	pwc	PROPN
cblr-3014	481	11	's	's	PART
cblr-3014	481	12	reconstruction	reconstruction	NOUN
cblr-3014	481	13	of	of	ADP
cblr-3014	481	14	the	the	DET
cblr-3014	481	15	events	event	NOUN
cblr-3014	481	16	,	,	PUNCT
cblr-3014	481	17	the	the	DET
cblr-3014	481	18	actual	actual	ADJ
cblr-3014	481	19	growth	growth	NOUN
cblr-3014	481	20	rate	rate	NOUN
cblr-3014	481	21	of	of	ADP
cblr-3014	481	22	the	the	DET
cblr-3014	481	23	group	group	NOUN
cblr-3014	481	24	from	from	ADP
cblr-3014	481	25	1996	1996	NUM
cblr-3014	481	26	to	to	ADP
cblr-3014	481	27	2003	2003	NUM
cblr-3014	481	28	was	be	AUX
cblr-3014	481	29	185	185	NUM
cblr-3014	481	30	%	%	NOUN
cblr-3014	481	31	.	.	PUNCT
cblr-3014	482	1	12	12	NUM
cblr-3014	482	2	'	'	PART
cblr-3014	482	3	dharan	dharan	NOUN
cblr-3014	482	4	&	&	CCONJ
cblr-3014	482	5	bufkins	bufkin	NOUN
cblr-3014	482	6	,	,	PUNCT
cblr-3014	482	7	supra	supra	PROPN
cblr-3014	482	8	note	note	NOUN
cblr-3014	482	9	123	123	NUM
cblr-3014	482	10	,	,	PUNCT
cblr-3014	482	11	at	at	ADP
cblr-3014	482	12	101	101	NUM
cblr-3014	482	13	.	.	PUNCT
cblr-3014	482	14	.28	.28	NUM
cblr-3014	482	15	for	for	ADP
cblr-3014	482	16	a	a	DET
cblr-3014	482	17	discussion	discussion	NOUN
cblr-3014	482	18	of	of	ADP
cblr-3014	482	19	the	the	DET
cblr-3014	482	20	way	way	NOUN
cblr-3014	482	21	in	in	ADP
cblr-3014	482	22	which	which	PRON
cblr-3014	482	23	accounting	accounting	NOUN
cblr-3014	482	24	principles	principle	NOUN
cblr-3014	482	25	might	might	AUX
cblr-3014	482	26	have	have	AUX
cblr-3014	482	27	played	play	VERB
cblr-3014	482	28	a	a	DET
cblr-3014	482	29	role	role	NOUN
cblr-3014	482	30	in	in	ADP
cblr-3014	482	31	the	the	DET
cblr-3014	482	32	inflation	inflation	NOUN
cblr-3014	482	33	of	of	ADP
cblr-3014	482	34	the	the	DET
cblr-3014	482	35	market	market	NOUN
cblr-3014	482	36	bubble	bubble	NOUN
cblr-3014	482	37	and	and	CCONJ
cblr-3014	482	38	the	the	DET
cblr-3014	482	39	enron	enron	PROPN
cblr-3014	482	40	scandal	scandal	NOUN
cblr-3014	482	41	,	,	PUNCT
cblr-3014	482	42	see	see	VERB
cblr-3014	482	43	stephen	stephen	PROPN
cblr-3014	482	44	h.	h.	PROPN
cblr-3014	482	45	penman	penman	PROPN
cblr-3014	482	46	,	,	PUNCT
cblr-3014	482	47	the	the	DET
cblr-3014	482	48	quality	quality	NOUN
cblr-3014	482	49	of	of	ADP
cblr-3014	482	50	financial	financial	ADJ
cblr-3014	482	51	statements	statement	NOUN
cblr-3014	482	52	:	:	PUNCT
cblr-3014	482	53	perspectives	perspective	NOUN
cblr-3014	482	54	from	from	ADP
cblr-3014	482	55	the	the	DET
cblr-3014	482	56	recent	recent	ADJ
cblr-3014	482	57	stock	stock	NOUN
cblr-3014	482	58	market	market	NOUN
cblr-3014	482	59	bubble	bubble	NOUN
cblr-3014	482	60	,	,	PUNCT
cblr-3014	482	61	17	17	NUM
cblr-3014	482	62	acct	acct	NOUN
cblr-3014	482	63	.	.	PUNCT
cblr-3014	483	1	horizons	horizon	NOUN
cblr-3014	483	2	,	,	PUNCT
cblr-3014	483	3	supplement	supplement	VERB
cblr-3014	483	4	2003	2003	NUM
cblr-3014	483	5	,	,	PUNCT
cblr-3014	483	6	at	at	ADP
cblr-3014	483	7	77	77	NUM
cblr-3014	483	8	.	.	PUNCT
cblr-3014	484	1	129	129	NUM
cblr-3014	484	2	see	see	VERB
cblr-3014	484	3	sec	sec	PROPN
cblr-3014	484	4	first	first	ADV
cblr-3014	484	5	amended	amend	VERB
cblr-3014	484	6	complaint	complaint	NOUN
cblr-3014	484	7	,	,	PUNCT
cblr-3014	484	8	supra	supra	PROPN
cblr-3014	484	9	note	note	NOUN
cblr-3014	484	10	44	44	NUM
cblr-3014	484	11	,	,	PUNCT
cblr-3014	484	12	at	at	ADP
cblr-3014	484	13	5	5	NUM
cblr-3014	484	14	.	.	PUNCT
cblr-3014	485	1	no	no	INTJ
cblr-3014	485	2	.	.	PUNCT
cblr-3014	486	1	3:765	3:765	PROPN
cblr-3014	486	2	enron	enron	PROPN
cblr-3014	486	3	's	's	PART
cblr-3014	486	4	management	management	NOUN
cblr-3014	486	5	boosted	boost	VERB
cblr-3014	486	6	earnings	earning	NOUN
cblr-3014	486	7	in	in	ADP
cblr-3014	486	8	pursuit	pursuit	NOUN
cblr-3014	486	9	of	of	ADP
cblr-3014	486	10	personal	personal	ADJ
cblr-3014	486	11	economic	economic	ADJ
cblr-3014	486	12	gains	gain	NOUN
cblr-3014	486	13	(	(	PUNCT
cblr-3014	486	14	although	although	SCONJ
cblr-3014	486	15	enron	enron	PROPN
cblr-3014	486	16	did	do	AUX
cblr-3014	486	17	cover	cover	VERB
cblr-3014	486	18	up	up	ADP
cblr-3014	486	19	some	some	DET
cblr-3014	486	20	losses	loss	NOUN
cblr-3014	486	21	by	by	ADP
cblr-3014	486	22	growing	grow	VERB
cblr-3014	486	23	)	)	PUNCT
cblr-3014	486	24	.	.	PUNCT
cblr-3014	487	1	3	3	NUM
cblr-3014	487	2	°	°	ADP
cblr-3014	487	3	another	another	DET
cblr-3014	487	4	key	key	ADJ
cblr-3014	487	5	difference	difference	NOUN
cblr-3014	487	6	between	between	ADP
cblr-3014	487	7	the	the	DET
cblr-3014	487	8	two	two	NUM
cblr-3014	487	9	companies	company	NOUN
cblr-3014	487	10	is	be	AUX
cblr-3014	487	11	the	the	DET
cblr-3014	487	12	duration	duration	NOUN
cblr-3014	487	13	of	of	ADP
cblr-3014	487	14	the	the	DET
cblr-3014	487	15	fraud	fraud	NOUN
cblr-3014	487	16	.	.	PUNCT
cblr-3014	488	1	in	in	ADP
cblr-3014	488	2	the	the	DET
cblr-3014	488	3	enron	enron	PROPN
cblr-3014	488	4	case	case	NOUN
cblr-3014	488	5	,	,	PUNCT
cblr-3014	488	6	some	some	DET
cblr-3014	488	7	aspects	aspect	NOUN
cblr-3014	488	8	of	of	ADP
cblr-3014	488	9	the	the	DET
cblr-3014	488	10	fraud	fraud	NOUN
cblr-3014	488	11	were	be	AUX
cblr-3014	488	12	initiated	initiate	VERB
cblr-3014	488	13	in	in	ADP
cblr-3014	488	14	1997	1997	NUM
cblr-3014	488	15	and	and	CCONJ
cblr-3014	488	16	the	the	DET
cblr-3014	488	17	fraud	fraud	NOUN
cblr-3014	488	18	was	be	AUX
cblr-3014	488	19	uncovered	uncover	VERB
cblr-3014	488	20	by	by	ADP
cblr-3014	488	21	2001.131	2001.131	NUM
cblr-3014	488	22	by	by	ADP
cblr-3014	488	23	contrast	contrast	NOUN
cblr-3014	488	24	,	,	PUNCT
cblr-3014	488	25	the	the	DET
cblr-3014	488	26	parmalat	parmalat	PROPN
cblr-3014	488	27	fraud	fraud	NOUN
cblr-3014	488	28	lasted	last	VERB
cblr-3014	488	29	for	for	ADP
cblr-3014	488	30	a	a	DET
cblr-3014	488	31	much	much	ADV
cblr-3014	488	32	longer	long	ADJ
cblr-3014	488	33	period	period	NOUN
cblr-3014	488	34	of	of	ADP
cblr-3014	488	35	time	time	NOUN
cblr-3014	488	36	.	.	PUNCT
cblr-3014	489	1	although	although	SCONJ
cblr-3014	489	2	it	it	PRON
cblr-3014	489	3	is	be	AUX
cblr-3014	489	4	not	not	PART
cblr-3014	489	5	yet	yet	ADV
cblr-3014	489	6	clear	clear	ADJ
cblr-3014	489	7	when	when	SCONJ
cblr-3014	489	8	the	the	DET
cblr-3014	489	9	systematic	systematic	ADJ
cblr-3014	489	10	adjustments	adjustment	NOUN
cblr-3014	489	11	to	to	ADP
cblr-3014	489	12	parmalat	parmalat	PROPN
cblr-3014	489	13	's	's	PART
cblr-3014	489	14	financial	financial	ADJ
cblr-3014	489	15	statements	statement	NOUN
cblr-3014	489	16	began	begin	VERB
cblr-3014	489	17	,	,	PUNCT
cblr-3014	489	18	there	there	PRON
cblr-3014	489	19	is	be	VERB
cblr-3014	489	20	some	some	DET
cblr-3014	489	21	evidence	evidence	NOUN
cblr-3014	489	22	that	that	SCONJ
cblr-3014	489	23	the	the	DET
cblr-3014	489	24	fraud	fraud	NOUN
cblr-3014	489	25	might	might	AUX
cblr-3014	489	26	have	have	AUX
cblr-3014	489	27	been	be	AUX
cblr-3014	489	28	initiated	initiate	VERB
cblr-3014	489	29	approximately	approximately	ADV
cblr-3014	489	30	fifteen	fifteen	NUM
cblr-3014	489	31	years	year	NOUN
cblr-3014	489	32	before	before	SCONJ
cblr-3014	489	33	it	it	PRON
cblr-3014	489	34	was	be	AUX
cblr-3014	489	35	discovered	discover	VERB
cblr-3014	489	36	,	,	PUNCT
cblr-3014	489	37	around	around	ADP
cblr-3014	489	38	the	the	DET
cblr-3014	489	39	time	time	NOUN
cblr-3014	489	40	that	that	PRON
cblr-3014	489	41	parmalat	parmalat	NOUN
cblr-3014	489	42	went	go	VERB
cblr-3014	489	43	public	public	ADJ
cblr-3014	489	44	in	in	ADP
cblr-3014	489	45	1989.132	1989.132	NUM
cblr-3014	489	46	a	a	DET
cblr-3014	489	47	question	question	NOUN
cblr-3014	489	48	naturally	naturally	ADV
cblr-3014	489	49	arises	arise	VERB
cblr-3014	489	50	:	:	PUNCT
cblr-3014	489	51	how	how	SCONJ
cblr-3014	489	52	could	could	AUX
cblr-3014	489	53	have	have	VERB
cblr-3014	489	54	it	it	PRON
cblr-3014	489	55	gone	go	VERB
cblr-3014	489	56	undetected	undetected	ADJ
cblr-3014	489	57	for	for	ADP
cblr-3014	489	58	so	so	ADV
cblr-3014	489	59	long	long	ADJ
cblr-3014	489	60	?	?	PUNCT
cblr-3014	490	1	a	a	DET
cblr-3014	490	2	definitive	definitive	ADJ
cblr-3014	490	3	answer	answer	NOUN
cblr-3014	490	4	has	have	VERB
cblr-3014	490	5	yet	yet	ADV
cblr-3014	490	6	to	to	PART
cblr-3014	490	7	be	be	AUX
cblr-3014	490	8	given	give	VERB
cblr-3014	490	9	,	,	PUNCT
cblr-3014	490	10	but	but	CCONJ
cblr-3014	490	11	the	the	DET
cblr-3014	490	12	conclusion	conclusion	NOUN
cblr-3014	490	13	of	of	ADP
cblr-3014	490	14	this	this	DET
cblr-3014	490	15	note	note	NOUN
cblr-3014	490	16	offers	offer	VERB
cblr-3014	490	17	a	a	DET
cblr-3014	490	18	speculative	speculative	ADJ
cblr-3014	490	19	answer	answer	NOUN
cblr-3014	490	20	.	.	PUNCT
cblr-3014	491	1	finally	finally	ADV
cblr-3014	491	2	,	,	PUNCT
cblr-3014	491	3	the	the	DET
cblr-3014	491	4	most	most	ADV
cblr-3014	491	5	relevant	relevant	ADJ
cblr-3014	491	6	difference	difference	NOUN
cblr-3014	491	7	between	between	ADP
cblr-3014	491	8	parmalat	parmalat	PROPN
cblr-3014	491	9	and	and	CCONJ
cblr-3014	491	10	enron	enron	PROPN
cblr-3014	491	11	relates	relate	VERB
cblr-3014	491	12	to	to	ADP
cblr-3014	491	13	their	their	PRON
cblr-3014	491	14	ownership	ownership	NOUN
cblr-3014	491	15	structures	structure	NOUN
cblr-3014	491	16	.	.	PUNCT
cblr-3014	492	1	parmalat	parmalat	PROPN
cblr-3014	492	2	,	,	PUNCT
cblr-3014	492	3	with	with	ADP
cblr-3014	492	4	its	its	PRON
cblr-3014	492	5	confusing	confusing	ADJ
cblr-3014	492	6	corporate	corporate	ADJ
cblr-3014	492	7	structure	structure	NOUN
cblr-3014	492	8	made	make	VERB
cblr-3014	492	9	up	up	ADP
cblr-3014	492	10	of	of	ADP
cblr-3014	492	11	layers	layer	NOUN
cblr-3014	492	12	of	of	ADP
cblr-3014	492	13	holding	hold	VERB
cblr-3014	492	14	companies	company	NOUN
cblr-3014	492	15	and	and	CCONJ
cblr-3014	492	16	subsidiaries	subsidiary	NOUN
cblr-3014	492	17	,	,	PUNCT
cblr-3014	492	18	has	have	AUX
cblr-3014	492	19	always	always	ADV
cblr-3014	492	20	been	be	AUX
cblr-3014	492	21	majority	majority	NOUN
cblr-3014	492	22	-	-	PUNCT
cblr-3014	492	23	owned	own	VERB
cblr-3014	492	24	and	and	CCONJ
cblr-3014	492	25	controlled	control	VERB
cblr-3014	492	26	by	by	ADP
cblr-3014	492	27	its	its	PRON
cblr-3014	492	28	founder	founder	NOUN
cblr-3014	492	29	,	,	PUNCT
cblr-3014	492	30	calisto	calisto	PROPN
cblr-3014	492	31	tanzi	tanzi	PROPN
cblr-3014	492	32	.	.	PROPN
cblr-3014	492	33	'33	'33	NUM
cblr-3014	492	34	in	in	ADP
cblr-3014	492	35	june	june	PROPN
cblr-3014	492	36	2003	2003	NUM
cblr-3014	492	37	,	,	PUNCT
cblr-3014	492	38	a	a	DET
cblr-3014	492	39	few	few	ADJ
cblr-3014	492	40	months	month	NOUN
cblr-3014	492	41	before	before	SCONJ
cblr-3014	492	42	the	the	DET
cblr-3014	492	43	fraud	fraud	NOUN
cblr-3014	492	44	was	be	AUX
cblr-3014	492	45	discovered	discover	VERB
cblr-3014	492	46	,	,	PUNCT
cblr-3014	492	47	tanzi	tanzi	PROPN
cblr-3014	492	48	owned	own	VERB
cblr-3014	492	49	51.3	51.3	NUM
cblr-3014	492	50	%	%	NOUN
cblr-3014	492	51	of	of	ADP
cblr-3014	492	52	parmalat	parmalat	NOUN
cblr-3014	492	53	through	through	ADP
cblr-3014	492	54	coloniale	coloniale	PROPN
cblr-3014	492	55	s.p.a	s.p.a	PROPN
cblr-3014	492	56	.	.	PROPN
cblr-3014	492	57	,	,	PUNCT
cblr-3014	492	58	the	the	DET
cblr-3014	492	59	holding	hold	VERB
cblr-3014	492	60	company	company	NOUN
cblr-3014	492	61	of	of	ADP
cblr-3014	492	62	the	the	DET
cblr-3014	492	63	parmalat	parmalat	PROPN
cblr-3014	492	64	group	group	NOUN
cblr-3014	492	65	.	.	PUNCT
cblr-3014	493	1	two	two	NUM
cblr-3014	493	2	institutional	institutional	ADJ
cblr-3014	493	3	investors	investor	NOUN
cblr-3014	493	4	owned	own	VERB
cblr-3014	493	5	approximately	approximately	ADV
cblr-3014	493	6	2.1	2.1	NUM
cblr-3014	493	7	%	%	NOUN
cblr-3014	493	8	each	each	PRON
cblr-3014	493	9	(	(	PUNCT
cblr-3014	493	10	they	they	PRON
cblr-3014	493	11	were	be	AUX
cblr-3014	493	12	lansdowne	lansdowne	PROPN
cblr-3014	493	13	partners	partner	NOUN
cblr-3014	493	14	limited	limited	ADJ
cblr-3014	493	15	partnership	partnership	NOUN
cblr-3014	493	16	and	and	CCONJ
cblr-3014	493	17	hermes	hermes	PROPN
cblr-3014	493	18	focus	focus	VERB
cblr-3014	493	19	asset	asset	NOUN
cblr-3014	493	20	management	management	NOUN
cblr-3014	493	21	europe	europe	PROPN
cblr-3014	493	22	limited	limit	VERB
cblr-3014	493	23	)	)	PUNCT
cblr-3014	493	24	,	,	PUNCT
cblr-3014	493	25	while	while	SCONJ
cblr-3014	493	26	the	the	DET
cblr-3014	493	27	public	public	NOUN
cblr-3014	493	28	owned	own	VERB
cblr-3014	493	29	the	the	DET
cblr-3014	493	30	remaining	remain	VERB
cblr-3014	493	31	44.5	44.5	NUM
cblr-3014	493	32	%	%	NOUN
cblr-3014	493	33	of	of	ADP
cblr-3014	493	34	the	the	DET
cblr-3014	493	35	company	company	NOUN
cblr-3014	493	36	's	's	PART
cblr-3014	493	37	equity.134	equity.134	NOUN
cblr-3014	493	38	on	on	ADP
cblr-3014	493	39	the	the	DET
cblr-3014	493	40	other	other	ADJ
cblr-3014	493	41	hand	hand	NOUN
cblr-3014	493	42	,	,	PUNCT
cblr-3014	493	43	enron	enron	PROPN
cblr-3014	493	44	was	be	AUX
cblr-3014	493	45	not	not	PART
cblr-3014	493	46	130	130	NUM
cblr-3014	493	47	dharan	dharan	NOUN
cblr-3014	493	48	&	&	CCONJ
cblr-3014	493	49	bufkins	bufkin	NOUN
cblr-3014	493	50	,	,	PUNCT
cblr-3014	493	51	supra	supra	PROPN
cblr-3014	493	52	note	note	NOUN
cblr-3014	493	53	123	123	NUM
cblr-3014	493	54	,	,	PUNCT
cblr-3014	493	55	at	at	ADP
cblr-3014	493	56	101	101	NUM
cblr-3014	493	57	.	.	PUNCT
cblr-3014	494	1	131	131	NUM
cblr-3014	494	2	see	see	VERB
cblr-3014	494	3	george	george	PROPN
cblr-3014	494	4	j.	j.	PROPN
cblr-3014	494	5	benston	benston	PROPN
cblr-3014	494	6	&	&	CCONJ
cblr-3014	494	7	al	al	PROPN
cblr-3014	494	8	l.	l.	PROPN
cblr-3014	494	9	hartgraves	hartgraves	PROPN
cblr-3014	494	10	,	,	PUNCT
cblr-3014	494	11	enron	enron	PROPN
cblr-3014	494	12	:	:	PUNCT
cblr-3014	494	13	what	what	PRON
cblr-3014	494	14	happened	happen	VERB
cblr-3014	494	15	and	and	CCONJ
cblr-3014	494	16	what	what	PRON
cblr-3014	494	17	we	we	PRON
cblr-3014	494	18	can	can	AUX
cblr-3014	494	19	learn	learn	VERB
cblr-3014	494	20	from	from	ADP
cblr-3014	494	21	it	it	PRON
cblr-3014	494	22	,	,	PUNCT
cblr-3014	494	23	21	21	NUM
cblr-3014	494	24	j.	j.	PROPN
cblr-3014	494	25	acct	acct	PROPN
cblr-3014	494	26	.	.	PUNCT
cblr-3014	495	1	&	&	CCONJ
cblr-3014	496	1	pub	pub	NOUN
cblr-3014	496	2	.	.	PUNCT
cblr-3014	497	1	pol'y	pol'y	PROPN
cblr-3014	497	2	105	105	NUM
cblr-3014	497	3	,	,	PUNCT
cblr-3014	497	4	105	105	NUM
cblr-3014	497	5	(	(	PUNCT
cblr-3014	497	6	2002	2002	NUM
cblr-3014	497	7	)	)	PUNCT
cblr-3014	497	8	.	.	PUNCT
cblr-3014	498	1	112	112	NUM
cblr-3014	498	2	marco	marco	PROPN
cblr-3014	498	3	onado	onado	NOUN
cblr-3014	498	4	,	,	PUNCT
cblr-3014	498	5	un'autentica	un'autentica	PROPN
cblr-3014	498	6	truffa	truffa	PROPN
cblr-3014	498	7	all'italiana	all'italiana	PROPN
cblr-3014	498	8	,	,	PUNCT
cblr-3014	498	9	eurozine	eurozine	NOUN
cblr-3014	498	10	,	,	PUNCT
cblr-3014	498	11	mar	mar	PROPN
cblr-3014	498	12	.	.	PROPN
cblr-3014	498	13	10	10	NUM
cblr-3014	498	14	,	,	PUNCT
cblr-3014	498	15	2004	2004	NUM
cblr-3014	498	16	,	,	PUNCT
cblr-3014	498	17	available	available	ADJ
cblr-3014	498	18	at	at	ADP
cblr-3014	498	19	http://www.eurozine.com/pdf/2004-03-10-onado-it.pdf	http://www.eurozine.com/pdf/2004-03-10-onado-it.pdf	PROPN
cblr-3014	498	20	.	.	PUNCT
cblr-3014	498	21	'	'	PUNCT
cblr-3014	498	22	got	get	AUX
cblr-3014	498	23	milked	milk	VERB
cblr-3014	498	24	?	?	PUNCT
cblr-3014	498	25	,	,	PUNCT
cblr-3014	498	26	supra	supra	PROPN
cblr-3014	498	27	note	note	PROPN
cblr-3014	498	28	6	6	NUM
cblr-3014	498	29	,	,	PUNCT
cblr-3014	498	30	at	at	ADP
cblr-3014	498	31	a12	a12	NOUN
cblr-3014	498	32	.	.	PUNCT
cblr-3014	498	33	'	'	PUNCT
cblr-3014	499	1	see	see	VERB
cblr-3014	499	2	commissione	commissione	PROPN
cblr-3014	499	3	nazionale	nazionale	NOUN
cblr-3014	499	4	per	per	X
cblr-3014	499	5	le	le	X
cblr-3014	499	6	societa	societa	PROPN
cblr-3014	499	7	e	e	PROPN
cblr-3014	499	8	la	la	PROPN
cblr-3014	499	9	borsa	borsa	PROPN
cblr-3014	499	10	,	,	PUNCT
cblr-3014	499	11	30/06/2003	30/06/2003	NUM
cblr-3014	499	12	,	,	PUNCT
cblr-3014	499	13	parmalat	parmalat	PROPN
cblr-3014	499	14	finanziaria	finanziaria	PROPN
cblr-3014	499	15	spa	spa	PROPN
cblr-3014	499	16	ownership	ownership	NOUN
cblr-3014	499	17	,	,	PUNCT
cblr-3014	499	18	http://www.consob.it/mainenl	http://www.consob.it/mainenl	NOUN
cblr-3014	499	19	issuers	issuer	NOUN
cblr-3014	499	20	/	/	SYM
cblr-3014	499	21	listed	list	VERB
cblr-3014	499	22	companies	company	NOUN
cblr-3014	499	23	/	/	SYM
cblr-3014	499	24	query	query	NOUN
cblr-3014	499	25	-	-	PUNCT
cblr-3014	499	26	infostoriche.html?queryid	infostoriche.html?queryid	NOUN
cblr-3014	499	27	=	=	ADJ
cblr-3014	499	28	main.emittenti	main.emittenti	X
cblr-3014	499	29	.	.	PROPN
cblr-3014	499	30	societa	societa	PROPN
cblr-3014	499	31	quotate.form	quotate.form	NOUN
cblr-3014	499	32	-	-	PUNCT
cblr-3014	499	33	avanzato&codconsob=5566&resultmethod	avanzato&codconsob=5566&resultmethod	NOUN
cblr-3014	499	34	=	=	NOUN
cblr-3014	499	35	socquota	socquota	PROPN
cblr-3014	499	36	col	col	PROPN
cblr-3014	499	37	umbia	umbia	PROPN
cblr-3014	499	38	b	b	PROPN
cblr-3014	500	1	usiness	usiness	PROPN
cblr-3014	500	2	la	la	PROPN
cblr-3014	500	3	w	w	PROPN
cblr-3014	500	4	re	re	PROPN
cblr-3014	500	5	vie	vie	PROPN
cblr-3014	500	6	w	w	PROPN
cblr-3014	501	1	[	[	X
cblr-3014	501	2	vol	vol	NOUN
cblr-3014	501	3	.	.	PUNCT
cblr-3014	501	4	2005	2005	NUM
cblr-3014	501	5	is	be	AUX
cblr-3014	501	6	parmala	parmala	PROPN
cblr-3014	501	7	t	t	PROPN
cblr-3014	501	8	europe	europe	PROPN
cblr-3014	501	9	's	's	PART
cblr-3014	501	10	enron	enron	PROPN
cblr-3014	501	11	?	?	PUNCT
cblr-3014	501	12	controlled	control	VERB
cblr-3014	501	13	by	by	ADP
cblr-3014	501	14	a	a	DET
cblr-3014	501	15	majority	majority	NOUN
cblr-3014	501	16	shareholder	shareholder	NOUN
cblr-3014	501	17	.	.	PUNCT
cblr-3014	502	1	at	at	ADP
cblr-3014	502	2	the	the	DET
cblr-3014	502	3	end	end	NOUN
cblr-3014	502	4	of	of	ADP
cblr-3014	502	5	2000	2000	NUM
cblr-3014	502	6	,	,	PUNCT
cblr-3014	502	7	several	several	ADJ
cblr-3014	502	8	large	large	ADJ
cblr-3014	502	9	institutional	institutional	ADJ
cblr-3014	502	10	investors	investor	NOUN
cblr-3014	502	11	owned	own	VERB
cblr-3014	502	12	60	60	NUM
cblr-3014	502	13	%	%	NOUN
cblr-3014	502	14	of	of	ADP
cblr-3014	502	15	its	its	PRON
cblr-3014	502	16	stock	stock	NOUN
cblr-3014	502	17	,	,	PUNCT
cblr-3014	502	18	but	but	CCONJ
cblr-3014	502	19	none	none	NOUN
cblr-3014	502	20	of	of	ADP
cblr-3014	502	21	them	they	PRON
cblr-3014	502	22	had	have	VERB
cblr-3014	502	23	enough	enough	ADJ
cblr-3014	502	24	power	power	NOUN
cblr-3014	502	25	to	to	PART
cblr-3014	502	26	control	control	VERB
cblr-3014	502	27	the	the	DET
cblr-3014	502	28	company.13	company.13	NOUN
cblr-3014	502	29	the	the	DET
cblr-3014	502	30	remaining	remain	VERB
cblr-3014	502	31	40	40	NUM
cblr-3014	502	32	%	%	NOUN
cblr-3014	502	33	ownership	ownership	NOUN
cblr-3014	502	34	interest	interest	NOUN
cblr-3014	502	35	was	be	AUX
cblr-3014	502	36	widely	widely	ADV
cblr-3014	502	37	dispersed	disperse	VERB
cblr-3014	502	38	.	.	PUNCT
cblr-3014	503	1	the	the	DET
cblr-3014	503	2	difference	difference	NOUN
cblr-3014	503	3	in	in	ADP
cblr-3014	503	4	the	the	DET
cblr-3014	503	5	corporate	corporate	ADJ
cblr-3014	503	6	ownership	ownership	NOUN
cblr-3014	503	7	structures	structure	NOUN
cblr-3014	503	8	of	of	ADP
cblr-3014	503	9	enron	enron	PROPN
cblr-3014	503	10	and	and	CCONJ
cblr-3014	503	11	parmalat	parmalat	PROPN
cblr-3014	503	12	led	lead	VERB
cblr-3014	503	13	to	to	ADP
cblr-3014	503	14	two	two	NUM
cblr-3014	503	15	different	different	ADJ
cblr-3014	503	16	conflicts	conflict	NOUN
cblr-3014	503	17	of	of	ADP
cblr-3014	503	18	interest	interest	NOUN
cblr-3014	503	19	.	.	PUNCT
cblr-3014	504	1	enron	enron	PROPN
cblr-3014	504	2	's	's	PART
cblr-3014	504	3	ownership	ownership	NOUN
cblr-3014	504	4	structure	structure	NOUN
cblr-3014	504	5	gave	give	VERB
cblr-3014	504	6	rise	rise	NOUN
cblr-3014	504	7	to	to	ADP
cblr-3014	504	8	an	an	DET
cblr-3014	504	9	agency	agency	NOUN
cblr-3014	504	10	problem	problem	NOUN
cblr-3014	504	11	between	between	ADP
cblr-3014	504	12	shareholders	shareholder	NOUN
cblr-3014	504	13	and	and	CCONJ
cblr-3014	504	14	management	management	NOUN
cblr-3014	504	15	.	.	PUNCT
cblr-3014	505	1	with	with	ADP
cblr-3014	505	2	dispersed	disperse	VERB
cblr-3014	505	3	ownership	ownership	NOUN
cblr-3014	505	4	,	,	PUNCT
cblr-3014	505	5	individual	individual	ADJ
cblr-3014	505	6	shareholders	shareholder	NOUN
cblr-3014	505	7	are	be	AUX
cblr-3014	505	8	incapable	incapable	ADJ
cblr-3014	505	9	of	of	ADP
cblr-3014	505	10	effectively	effectively	ADV
cblr-3014	505	11	monitoring	monitor	VERB
cblr-3014	505	12	the	the	DET
cblr-3014	505	13	behavior	behavior	NOUN
cblr-3014	505	14	of	of	ADP
cblr-3014	505	15	management	management	NOUN
cblr-3014	505	16	.	.	PUNCT
cblr-3014	506	1	without	without	ADP
cblr-3014	506	2	an	an	DET
cblr-3014	506	3	incentive	incentive	NOUN
cblr-3014	506	4	to	to	PART
cblr-3014	506	5	act	act	VERB
cblr-3014	506	6	in	in	ADP
cblr-3014	506	7	the	the	DET
cblr-3014	506	8	best	good	ADJ
cblr-3014	506	9	interest	interest	NOUN
cblr-3014	506	10	of	of	ADP
cblr-3014	506	11	shareholders	shareholder	NOUN
cblr-3014	506	12	,	,	PUNCT
cblr-3014	506	13	management	management	NOUN
cblr-3014	506	14	is	be	AUX
cblr-3014	506	15	less	less	ADV
cblr-3014	506	16	likely	likely	ADJ
cblr-3014	506	17	to	to	PART
cblr-3014	506	18	act	act	VERB
cblr-3014	506	19	in	in	ADP
cblr-3014	506	20	ways	way	NOUN
cblr-3014	506	21	that	that	PRON
cblr-3014	506	22	maximize	maximize	VERB
cblr-3014	506	23	shareholder	shareholder	NOUN
cblr-3014	506	24	value	value	NOUN
cblr-3014	506	25	.	.	PUNCT
cblr-3014	507	1	in	in	ADP
cblr-3014	507	2	the	the	DET
cblr-3014	507	3	u.s	u.s	PROPN
cblr-3014	507	4	.	.	PROPN
cblr-3014	507	5	,	,	PUNCT
cblr-3014	507	6	a	a	DET
cblr-3014	507	7	common	common	ADJ
cblr-3014	507	8	approach	approach	NOUN
cblr-3014	507	9	to	to	ADP
cblr-3014	507	10	reducing	reduce	VERB
cblr-3014	507	11	these	these	DET
cblr-3014	507	12	conflicts	conflict	NOUN
cblr-3014	507	13	of	of	ADP
cblr-3014	507	14	interest	interest	NOUN
cblr-3014	507	15	is	be	AUX
cblr-3014	507	16	to	to	PART
cblr-3014	507	17	tie	tie	VERB
cblr-3014	507	18	management	management	NOUN
cblr-3014	507	19	compensation	compensation	NOUN
cblr-3014	507	20	to	to	ADP
cblr-3014	507	21	the	the	DET
cblr-3014	507	22	firm	firm	NOUN
cblr-3014	507	23	's	's	PART
cblr-3014	507	24	stock	stock	NOUN
cblr-3014	507	25	price	price	NOUN
cblr-3014	507	26	performance	performance	NOUN
cblr-3014	507	27	through	through	ADP
cblr-3014	507	28	option	option	NOUN
cblr-3014	507	29	awards	award	NOUN
cblr-3014	507	30	.	.	PUNCT
cblr-3014	508	1	accordingly	accordingly	ADV
cblr-3014	508	2	,	,	PUNCT
cblr-3014	508	3	in	in	ADP
cblr-3014	508	4	2001	2001	NUM
cblr-3014	508	5	,	,	PUNCT
cblr-3014	508	6	enron	enron	PROPN
cblr-3014	508	7	awarded	award	VERB
cblr-3014	508	8	kenneth	kenneth	PROPN
cblr-3014	508	9	lay	lay	PROPN
cblr-3014	508	10	,	,	PUNCT
cblr-3014	508	11	jeff	jeff	PROPN
cblr-3014	508	12	skilling	skilling	NOUN
cblr-3014	508	13	,	,	PUNCT
cblr-3014	508	14	and	and	CCONJ
cblr-3014	508	15	other	other	ADJ
cblr-3014	508	16	officers	officer	NOUN
cblr-3014	508	17	and	and	CCONJ
cblr-3014	508	18	directors	director	NOUN
cblr-3014	508	19	a	a	DET
cblr-3014	508	20	large	large	ADJ
cblr-3014	508	21	number	number	NOUN
cblr-3014	508	22	of	of	ADP
cblr-3014	508	23	stock	stock	NOUN
cblr-3014	508	24	options.1"6	options.1"6	ADP
cblr-3014	508	25	these	these	DET
cblr-3014	508	26	generous	generous	ADJ
cblr-3014	508	27	stock	stock	NOUN
cblr-3014	508	28	option	option	NOUN
cblr-3014	508	29	awards	award	NOUN
cblr-3014	508	30	certainly	certainly	ADV
cblr-3014	508	31	gave	give	VERB
cblr-3014	508	32	enron	enron	PROPN
cblr-3014	508	33	's	's	PART
cblr-3014	508	34	management	management	NOUN
cblr-3014	508	35	an	an	DET
cblr-3014	508	36	incentive	incentive	NOUN
cblr-3014	508	37	to	to	PART
cblr-3014	508	38	maximize	maximize	VERB
cblr-3014	508	39	share	share	NOUN
cblr-3014	508	40	value	value	NOUN
cblr-3014	508	41	.	.	PUNCT
cblr-3014	509	1	but	but	CCONJ
cblr-3014	509	2	share	share	NOUN
cblr-3014	509	3	value	value	NOUN
cblr-3014	509	4	can	can	AUX
cblr-3014	509	5	be	be	AUX
cblr-3014	509	6	maximized	maximize	VERB
cblr-3014	509	7	either	either	CCONJ
cblr-3014	509	8	by	by	ADP
cblr-3014	509	9	increasing	increase	VERB
cblr-3014	509	10	the	the	DET
cblr-3014	509	11	fundamental	fundamental	ADJ
cblr-3014	509	12	value	value	NOUN
cblr-3014	509	13	of	of	ADP
cblr-3014	509	14	the	the	DET
cblr-3014	509	15	company	company	NOUN
cblr-3014	509	16	through	through	ADP
cblr-3014	509	17	appropriate	appropriate	ADJ
cblr-3014	509	18	business	business	NOUN
cblr-3014	509	19	decisions	decision	NOUN
cblr-3014	509	20	or	or	CCONJ
cblr-3014	509	21	simply	simply	ADV
cblr-3014	509	22	by	by	ADP
cblr-3014	509	23	giving	give	VERB
cblr-3014	509	24	the	the	DET
cblr-3014	509	25	market	market	NOUN
cblr-3014	509	26	the	the	DET
cblr-3014	509	27	false	false	ADJ
cblr-3014	509	28	impression	impression	NOUN
cblr-3014	509	29	that	that	SCONJ
cblr-3014	509	30	the	the	DET
cblr-3014	509	31	firm	firm	NOUN
cblr-3014	509	32	's	's	PART
cblr-3014	509	33	performance	performance	NOUN
cblr-3014	509	34	has	have	AUX
cblr-3014	509	35	improved	improve	VERB
cblr-3014	509	36	.	.	PUNCT
cblr-3014	510	1	companies	company	NOUN
cblr-3014	510	2	can	can	AUX
cblr-3014	510	3	overinflate	overinflate	VERB
cblr-3014	510	4	firm	firm	ADJ
cblr-3014	510	5	performance	performance	NOUN
cblr-3014	510	6	by	by	ADP
cblr-3014	510	7	boosting	boost	VERB
cblr-3014	510	8	the	the	DET
cblr-3014	510	9	company	company	NOUN
cblr-3014	510	10	's	's	PART
cblr-3014	510	11	total	total	ADJ
cblr-3014	510	12	revenue	revenue	NOUN
cblr-3014	510	13	figures.1	figures.1	NOUN
cblr-3014	510	14	37	37	NUM
cblr-3014	510	15	such	such	ADJ
cblr-3014	510	16	measures	measure	NOUN
cblr-3014	510	17	allow	allow	VERB
cblr-3014	510	18	management	management	NOUN
cblr-3014	510	19	to	to	PART
cblr-3014	510	20	avoid	avoid	VERB
cblr-3014	510	21	acting	act	VERB
cblr-3014	510	22	in	in	ADP
cblr-3014	510	23	the	the	DET
cblr-3014	510	24	best	good	ADJ
cblr-3014	510	25	interests	interest	NOUN
cblr-3014	510	26	of	of	ADP
cblr-3014	510	27	shareholders	shareholder	NOUN
cblr-3014	510	28	,	,	PUNCT
cblr-3014	510	29	as	as	SCONJ
cblr-3014	510	30	self	self	NOUN
cblr-3014	510	31	-	-	PUNCT
cblr-3014	510	32	interested	interest	VERB
cblr-3014	510	33	transactions	transaction	NOUN
cblr-3014	510	34	that	that	PRON
cblr-3014	510	35	hurt	hurt	VERB
cblr-3014	510	36	shareholders	shareholder	NOUN
cblr-3014	510	37	can	can	AUX
cblr-3014	510	38	be	be	AUX
cblr-3014	510	39	covered	cover	VERB
cblr-3014	510	40	up	up	ADP
cblr-3014	510	41	by	by	ADP
cblr-3014	510	42	"	"	PUNCT
cblr-3014	510	43	cooking	cook	VERB
cblr-3014	510	44	the	the	DET
cblr-3014	510	45	books	book	NOUN
cblr-3014	510	46	.	.	PUNCT
cblr-3014	510	47	"	"	PUNCT
cblr-3014	511	1	this	this	PRON
cblr-3014	511	2	is	be	AUX
cblr-3014	511	3	exactly	exactly	ADV
cblr-3014	511	4	what	what	PRON
cblr-3014	511	5	enron	enron	PROPN
cblr-3014	511	6	's	's	PART
cblr-3014	511	7	management	management	NOUN
cblr-3014	511	8	did	do	VERB
cblr-3014	511	9	(	(	PUNCT
cblr-3014	511	10	at	at	ADP
cblr-3014	511	11	least	least	ADJ
cblr-3014	511	12	until	until	SCONJ
cblr-3014	511	13	the	the	DET
cblr-3014	511	14	fraud	fraud	NOUN
cblr-3014	511	15	was	be	AUX
cblr-3014	511	16	discovered	discover	VERB
cblr-3014	511	17	)	)	PUNCT
cblr-3014	511	18	.	.	PUNCT
cblr-3014	512	1	in	in	ADP
cblr-3014	512	2	less	less	ADJ
cblr-3014	512	3	than	than	ADP
cblr-3014	512	4	one	one	NUM
cblr-3014	512	5	year	year	NOUN
cblr-3014	512	6	,	,	PUNCT
cblr-3014	512	7	enron	enron	PROPN
cblr-3014	512	8	's	's	PART
cblr-3014	512	9	stock	stock	NOUN
cblr-3014	512	10	dv&search	dv&search	NOUN
cblr-3014	512	11	=	=	NOUN
cblr-3014	512	12	l	l	NOUN
cblr-3014	512	13	(	(	PUNCT
cblr-3014	512	14	click	click	VERB
cblr-3014	512	15	on	on	ADP
cblr-3014	512	16	"	"	PUNCT
cblr-3014	512	17	voting	vote	VERB
cblr-3014	512	18	capital	capital	NOUN
cblr-3014	512	19	pie	pie	NOUN
cblr-3014	512	20	chart	chart	NOUN
cblr-3014	512	21	"	"	PUNCT
cblr-3014	512	22	)	)	PUNCT
cblr-3014	512	23	(	(	PUNCT
cblr-3014	512	24	last	last	ADV
cblr-3014	512	25	visited	visit	VERB
cblr-3014	512	26	nov	nov	PROPN
cblr-3014	512	27	.	.	PROPN
cblr-3014	512	28	12	12	NUM
cblr-3014	512	29	,	,	PUNCT
cblr-3014	512	30	2005	2005	NUM
cblr-3014	512	31	)	)	PUNCT
cblr-3014	512	32	.	.	PUNCT
cblr-3014	513	1	135	135	NUM
cblr-3014	513	2	healy	healy	PROPN
cblr-3014	513	3	&	&	CCONJ
cblr-3014	513	4	palepu	palepu	PROPN
cblr-3014	513	5	,	,	PUNCT
cblr-3014	513	6	supra	supra	PROPN
cblr-3014	513	7	note	note	PROPN
cblr-3014	513	8	119	119	NUM
cblr-3014	513	9	,	,	PUNCT
cblr-3014	513	10	at	at	ADP
cblr-3014	513	11	16	16	NUM
cblr-3014	513	12	.	.	PUNCT
cblr-3014	514	1	136	136	NUM
cblr-3014	515	1	i	i	PRON
cblr-3014	515	2	d.	d.	NOUN
cblr-3014	515	3	at	at	ADP
cblr-3014	515	4	13	13	NUM
cblr-3014	515	5	.	.	PUNCT
cblr-3014	515	6	137	137	NUM
cblr-3014	515	7	dharan	dharan	NOUN
cblr-3014	515	8	&	&	CCONJ
cblr-3014	515	9	bufkins	bufkin	NOUN
cblr-3014	515	10	,	,	PUNCT
cblr-3014	515	11	supra	supra	PROPN
cblr-3014	515	12	note	note	NOUN
cblr-3014	515	13	123	123	NUM
cblr-3014	515	14	,	,	PUNCT
cblr-3014	515	15	at	at	ADP
cblr-3014	515	16	100	100	NUM
cblr-3014	515	17	.	.	PUNCT
cblr-3014	516	1	no	no	INTJ
cblr-3014	516	2	.	.	PUNCT
cblr-3014	517	1	3:765	3:765	NUM
cblr-3014	517	2	price	price	NOUN
cblr-3014	517	3	fell	fall	VERB
cblr-3014	517	4	from	from	ADP
cblr-3014	517	5	$	$	SYM
cblr-3014	517	6	83.13	83.13	NUM
cblr-3014	517	7	on	on	ADP
cblr-3014	517	8	december	december	PROPN
cblr-3014	517	9	31	31	NUM
cblr-3014	517	10	,	,	PUNCT
cblr-3014	517	11	2000	2000	NUM
cblr-3014	517	12	,	,	PUNCT
cblr-3014	517	13	to	to	ADP
cblr-3014	517	14	$	$	SYM
cblr-3014	517	15	0.26	0.26	NUM
cblr-3014	517	16	on	on	ADP
cblr-3014	517	17	december	december	PROPN
cblr-3014	517	18	2	2	NUM
cblr-3014	517	19	,	,	PUNCT
cblr-3014	517	20	2001	2001	NUM
cblr-3014	517	21	,	,	PUNCT
cblr-3014	517	22	after	after	SCONJ
cblr-3014	517	23	the	the	DET
cblr-3014	517	24	fraud	fraud	NOUN
cblr-3014	517	25	was	be	AUX
cblr-3014	517	26	discovered.13	discovered.13	NOUN
cblr-3014	517	27	the	the	DET
cblr-3014	517	28	conflicts	conflict	NOUN
cblr-3014	517	29	of	of	ADP
cblr-3014	517	30	interest	interest	NOUN
cblr-3014	517	31	present	present	ADJ
cblr-3014	517	32	in	in	ADP
cblr-3014	517	33	parmalat	parmalat	PROPN
cblr-3014	517	34	were	be	AUX
cblr-3014	517	35	different	different	ADJ
cblr-3014	517	36	.	.	PUNCT
cblr-3014	518	1	as	as	SCONJ
cblr-3014	518	2	mentioned	mention	VERB
cblr-3014	518	3	above	above	ADV
cblr-3014	518	4	,	,	PUNCT
cblr-3014	518	5	parmalat	parmalat	PROPN
cblr-3014	518	6	was	be	AUX
cblr-3014	518	7	always	always	ADV
cblr-3014	518	8	controlled	control	VERB
cblr-3014	518	9	by	by	ADP
cblr-3014	518	10	its	its	PRON
cblr-3014	518	11	founder	founder	NOUN
cblr-3014	518	12	,	,	PUNCT
cblr-3014	518	13	calisto	calisto	PROPN
cblr-3014	518	14	tanzi	tanzi	PROPN
cblr-3014	518	15	.	.	PUNCT
cblr-3014	519	1	tanzi	tanzi	PROPN
cblr-3014	519	2	was	be	AUX
cblr-3014	519	3	not	not	PART
cblr-3014	519	4	only	only	ADV
cblr-3014	519	5	the	the	DET
cblr-3014	519	6	controlling	control	VERB
cblr-3014	519	7	owner	owner	NOUN
cblr-3014	519	8	,	,	PUNCT
cblr-3014	519	9	but	but	CCONJ
cblr-3014	519	10	he	he	PRON
cblr-3014	519	11	was	be	AUX
cblr-3014	519	12	also	also	ADV
cblr-3014	519	13	the	the	DET
cblr-3014	519	14	chairman	chairman	NOUN
cblr-3014	519	15	and	and	CCONJ
cblr-3014	519	16	the	the	DET
cblr-3014	519	17	ceo.1	ceo.1	ADJ
cblr-3014	519	18	39	39	NUM
cblr-3014	519	19	this	this	DET
cblr-3014	519	20	dramatic	dramatic	ADJ
cblr-3014	519	21	concentration	concentration	NOUN
cblr-3014	519	22	of	of	ADP
cblr-3014	519	23	powers	power	NOUN
cblr-3014	519	24	led	lead	VERB
cblr-3014	519	25	to	to	ADP
cblr-3014	519	26	an	an	DET
cblr-3014	519	27	obvious	obvious	ADJ
cblr-3014	519	28	conflict	conflict	NOUN
cblr-3014	519	29	of	of	ADP
cblr-3014	519	30	interest	interest	NOUN
cblr-3014	519	31	:	:	PUNCT
cblr-3014	519	32	tanzi	tanzi	PROPN
cblr-3014	519	33	had	have	VERB
cblr-3014	519	34	an	an	DET
cblr-3014	519	35	incentive	incentive	NOUN
cblr-3014	519	36	to	to	PART
cblr-3014	519	37	exploit	exploit	VERB
cblr-3014	519	38	his	his	PRON
cblr-3014	519	39	position	position	NOUN
cblr-3014	519	40	to	to	PART
cblr-3014	519	41	take	take	VERB
cblr-3014	519	42	personal	personal	ADJ
cblr-3014	519	43	advantage	advantage	NOUN
cblr-3014	519	44	of	of	ADP
cblr-3014	519	45	the	the	DET
cblr-3014	519	46	resources	resource	NOUN
cblr-3014	519	47	of	of	ADP
cblr-3014	519	48	the	the	DET
cblr-3014	519	49	company	company	NOUN
cblr-3014	519	50	,	,	PUNCT
cblr-3014	519	51	at	at	ADP
cblr-3014	519	52	the	the	DET
cblr-3014	519	53	expense	expense	NOUN
cblr-3014	519	54	of	of	ADP
cblr-3014	519	55	minority	minority	NOUN
cblr-3014	519	56	shareholders	shareholder	NOUN
cblr-3014	519	57	and	and	CCONJ
cblr-3014	519	58	creditors	creditor	NOUN
cblr-3014	519	59	.	.	PUNCT
cblr-3014	520	1	one	one	NUM
cblr-3014	520	2	of	of	ADP
cblr-3014	520	3	the	the	DET
cblr-3014	520	4	accusations	accusation	NOUN
cblr-3014	520	5	against	against	ADP
cblr-3014	520	6	tanzi	tanzi	PROPN
cblr-3014	520	7	is	be	AUX
cblr-3014	520	8	indeed	indeed	ADV
cblr-3014	520	9	that	that	SCONJ
cblr-3014	520	10	he	he	PRON
cblr-3014	520	11	transferred	transfer	VERB
cblr-3014	520	12	hundreds	hundred	NOUN
cblr-3014	520	13	of	of	ADP
cblr-3014	520	14	millions	million	NOUN
cblr-3014	520	15	of	of	ADP
cblr-3014	520	16	euros	euro	NOUN
cblr-3014	520	17	of	of	ADP
cblr-3014	520	18	the	the	DET
cblr-3014	520	19	company	company	NOUN
cblr-3014	520	20	's	's	PART
cblr-3014	520	21	funds	fund	NOUN
cblr-3014	520	22	to	to	ADP
cblr-3014	520	23	his	his	PRON
cblr-3014	520	24	personal	personal	ADJ
cblr-3014	520	25	and	and	CCONJ
cblr-3014	520	26	family	family	NOUN
cblr-3014	520	27	accounts	account	NOUN
cblr-3014	520	28	.	.	PUNCT
cblr-3014	521	1	4	4	NUM
cblr-3014	521	2	°	°	NOUN
cblr-3014	521	3	as	as	SCONJ
cblr-3014	521	4	it	it	PRON
cblr-3014	521	5	is	be	AUX
cblr-3014	521	6	argued	argue	VERB
cblr-3014	521	7	in	in	ADP
cblr-3014	521	8	the	the	DET
cblr-3014	521	9	next	next	ADJ
cblr-3014	521	10	subsection	subsection	NOUN
cblr-3014	521	11	,	,	PUNCT
cblr-3014	521	12	the	the	DET
cblr-3014	521	13	parmalat	parmalat	PROPN
cblr-3014	521	14	fraud	fraud	NOUN
cblr-3014	521	15	was	be	AUX
cblr-3014	521	16	also	also	ADV
cblr-3014	521	17	partly	partly	ADV
cblr-3014	521	18	motivated	motivate	VERB
cblr-3014	521	19	by	by	ADP
cblr-3014	521	20	the	the	DET
cblr-3014	521	21	desire	desire	NOUN
cblr-3014	521	22	to	to	PART
cblr-3014	521	23	keep	keep	VERB
cblr-3014	521	24	the	the	DET
cblr-3014	521	25	company	company	NOUN
cblr-3014	521	26	from	from	ADP
cblr-3014	521	27	going	go	VERB
cblr-3014	521	28	bankrupt	bankrupt	ADJ
cblr-3014	521	29	.	.	PUNCT
cblr-3014	522	1	the	the	DET
cblr-3014	522	2	distinct	distinct	ADJ
cblr-3014	522	3	conflicts	conflict	NOUN
cblr-3014	522	4	of	of	ADP
cblr-3014	522	5	interest	interest	NOUN
cblr-3014	522	6	present	present	ADJ
cblr-3014	522	7	in	in	ADP
cblr-3014	522	8	the	the	DET
cblr-3014	522	9	enron	enron	PROPN
cblr-3014	522	10	and	and	CCONJ
cblr-3014	522	11	parmalat	parmalat	PROPN
cblr-3014	522	12	scandals	scandal	NOUN
cblr-3014	522	13	resulted	result	VERB
cblr-3014	522	14	in	in	ADP
cblr-3014	522	15	fundamentally	fundamentally	ADV
cblr-3014	522	16	different	different	ADJ
cblr-3014	522	17	fraud	fraud	NOUN
cblr-3014	522	18	schemes	scheme	NOUN
cblr-3014	522	19	:	:	PUNCT
cblr-3014	522	20	in	in	ADP
cblr-3014	522	21	the	the	DET
cblr-3014	522	22	first	first	ADJ
cblr-3014	522	23	,	,	PUNCT
cblr-3014	522	24	management	management	NOUN
cblr-3014	522	25	sought	seek	VERB
cblr-3014	522	26	to	to	PART
cblr-3014	522	27	inflate	inflate	VERB
cblr-3014	522	28	earnings	earning	NOUN
cblr-3014	522	29	to	to	PART
cblr-3014	522	30	maximize	maximize	VERB
cblr-3014	522	31	share	share	NOUN
cblr-3014	522	32	price	price	NOUN
cblr-3014	522	33	,	,	PUNCT
cblr-3014	522	34	whereas	whereas	SCONJ
cblr-3014	522	35	in	in	ADP
cblr-3014	522	36	the	the	DET
cblr-3014	522	37	second	second	NOUN
cblr-3014	522	38	,	,	PUNCT
cblr-3014	522	39	the	the	DET
cblr-3014	522	40	controlling	control	VERB
cblr-3014	522	41	owner	owner	NOUN
cblr-3014	522	42	endeavored	endeavor	VERB
cblr-3014	522	43	to	to	PART
cblr-3014	522	44	hide	hide	VERB
cblr-3014	522	45	the	the	DET
cblr-3014	522	46	diversion	diversion	NOUN
cblr-3014	522	47	of	of	ADP
cblr-3014	522	48	assets	asset	NOUN
cblr-3014	522	49	into	into	ADP
cblr-3014	522	50	his	his	PRON
cblr-3014	522	51	personal	personal	ADJ
cblr-3014	522	52	accounts	account	NOUN
cblr-3014	522	53	from	from	ADP
cblr-3014	522	54	minority	minority	NOUN
cblr-3014	522	55	shareholders	shareholder	NOUN
cblr-3014	522	56	and	and	CCONJ
cblr-3014	522	57	creditors.4	creditors.4	PROPN
cblr-3014	522	58	the	the	DET
cblr-3014	522	59	common	common	ADJ
cblr-3014	522	60	denominator	denominator	NOUN
cblr-3014	522	61	of	of	ADP
cblr-3014	522	62	both	both	CCONJ
cblr-3014	522	63	the	the	DET
cblr-3014	522	64	enron	enron	PROPN
cblr-3014	522	65	and	and	CCONJ
cblr-3014	522	66	the	the	DET
cblr-3014	522	67	parmalat	parmalat	ADJ
cblr-3014	522	68	scandals	scandal	NOUN
cblr-3014	522	69	is	be	AUX
cblr-3014	522	70	that	that	SCONJ
cblr-3014	522	71	without	without	ADP
cblr-3014	522	72	the	the	DET
cblr-3014	522	73	acquiescence	acquiescence	NOUN
cblr-3014	522	74	of	of	ADP
cblr-3014	522	75	gatekeepers	gatekeeper	NOUN
cblr-3014	522	76	,	,	PUNCT
cblr-3014	522	77	such	such	ADJ
cblr-3014	522	78	as	as	ADP
cblr-3014	522	79	auditors	auditor	NOUN
cblr-3014	522	80	and	and	CCONJ
cblr-3014	522	81	internal	internal	ADJ
cblr-3014	522	82	controls	control	NOUN
cblr-3014	522	83	,	,	PUNCT
cblr-3014	522	84	the	the	DET
cblr-3014	522	85	frauds	fraud	NOUN
cblr-3014	522	86	could	could	AUX
cblr-3014	522	87	never	never	ADV
cblr-3014	522	88	have	have	AUX
cblr-3014	522	89	occurred	occur	VERB
cblr-3014	522	90	.	.	PUNCT
cblr-3014	523	1	'42	'42	NUM
cblr-3014	523	2	b.	b.	NOUN
cblr-3014	523	3	why	why	SCONJ
cblr-3014	523	4	?	?	PUNCT
cblr-3014	524	1	as	as	SCONJ
cblr-3014	524	2	described	describe	VERB
cblr-3014	524	3	in	in	ADP
cblr-3014	524	4	the	the	DET
cblr-3014	524	5	previous	previous	ADJ
cblr-3014	524	6	subsection	subsection	NOUN
cblr-3014	524	7	,	,	PUNCT
cblr-3014	524	8	the	the	DET
cblr-3014	524	9	parmalat	parmalat	NOUN
cblr-3014	524	10	and	and	CCONJ
cblr-3014	524	11	enron	enron	PROPN
cblr-3014	524	12	frauds	fraud	NOUN
cblr-3014	524	13	originated	originate	VERB
cblr-3014	524	14	in	in	ADP
cblr-3014	524	15	different	different	ADJ
cblr-3014	524	16	settings	setting	NOUN
cblr-3014	524	17	.	.	PUNCT
cblr-3014	525	1	nevertheless	nevertheless	ADV
cblr-3014	525	2	,	,	PUNCT
cblr-3014	525	3	it	it	PRON
cblr-3014	525	4	might	might	AUX
cblr-3014	525	5	seem	seem	VERB
cblr-3014	525	6	natural	natural	ADJ
cblr-3014	525	7	to	to	PART
cblr-3014	525	8	argue	argue	VERB
cblr-3014	525	9	that	that	SCONJ
cblr-3014	525	10	in	in	ADP
cblr-3014	525	11	both	both	DET
cblr-3014	525	12	cases	case	NOUN
cblr-3014	525	13	,	,	PUNCT
cblr-3014	525	14	greed	greed	NOUN
cblr-3014	525	15	was	be	AUX
cblr-3014	525	16	the	the	DET
cblr-3014	525	17	driving	drive	VERB
cblr-3014	525	18	force	force	NOUN
cblr-3014	525	19	.	.	PUNCT
cblr-3014	526	1	however	however	ADV
cblr-3014	526	2	,	,	PUNCT
cblr-3014	526	3	by	by	ADP
cblr-3014	526	4	looking	look	VERB
cblr-3014	526	5	closely	closely	ADV
cblr-3014	526	6	at	at	ADP
cblr-3014	526	7	the	the	DET
cblr-3014	526	8	two	two	NUM
cblr-3014	526	9	scenarios	scenario	NOUN
cblr-3014	526	10	,	,	PUNCT
cblr-3014	526	11	it	it	PRON
cblr-3014	526	12	is	be	AUX
cblr-3014	526	13	possible	possible	ADJ
cblr-3014	526	14	to	to	PART
cblr-3014	526	15	distinguish	distinguish	VERB
cblr-3014	526	16	between	between	ADP
cblr-3014	526	17	the	the	DET
cblr-3014	526	18	138	138	NUM
cblr-3014	526	19	healy	healy	PROPN
cblr-3014	526	20	&	&	CCONJ
cblr-3014	526	21	palepu	palepu	PROPN
cblr-3014	526	22	,	,	PUNCT
cblr-3014	526	23	supra	supra	PROPN
cblr-3014	526	24	note	note	PROPN
cblr-3014	526	25	119	119	NUM
cblr-3014	526	26	,	,	PUNCT
cblr-3014	526	27	at	at	ADP
cblr-3014	526	28	3	3	NUM
cblr-3014	526	29	,	,	PUNCT
cblr-3014	526	30	12	12	NUM
cblr-3014	526	31	.	.	NOUN
cblr-3014	527	1	139	139	NUM
cblr-3014	527	2	director	director	NOUN
cblr-3014	527	3	's	's	PART
cblr-3014	527	4	third	third	ADJ
cblr-3014	527	5	quarter	quarter	NOUN
cblr-3014	527	6	2003	2003	NUM
cblr-3014	527	7	report	report	NOUN
cblr-3014	527	8	,	,	PUNCT
cblr-3014	527	9	supra	supra	PROPN
cblr-3014	527	10	note	note	NOUN
cblr-3014	527	11	5	5	NUM
cblr-3014	527	12	,	,	PUNCT
cblr-3014	527	13	at	at	ADP
cblr-3014	527	14	3	3	NUM
cblr-3014	527	15	.	.	NOUN
cblr-3014	527	16	140	140	NUM
cblr-3014	527	17	galloni	galloni	NOUN
cblr-3014	527	18	,	,	PUNCT
cblr-3014	527	19	supra	supra	PROPN
cblr-3014	527	20	note	note	NOUN
cblr-3014	527	21	10	10	NUM
cblr-3014	527	22	,	,	PUNCT
cblr-3014	527	23	at	at	ADP
cblr-3014	527	24	a3	a3	NOUN
cblr-3014	527	25	.	.	PUNCT
cblr-3014	528	1	141	141	NUM
cblr-3014	528	2	coffee	coffee	NOUN
cblr-3014	528	3	,	,	PUNCT
cblr-3014	528	4	supra	supra	PROPN
cblr-3014	528	5	note	note	NOUN
cblr-3014	528	6	13	13	NUM
cblr-3014	528	7	,	,	PUNCT
cblr-3014	528	8	at	at	ADP
cblr-3014	528	9	333	333	NUM
cblr-3014	528	10	.	.	PUNCT
cblr-3014	529	1	142	142	NUM
cblr-3014	530	1	i	i	PRON
cblr-3014	530	2	d.	d.	PROPN
cblr-3014	531	1	[	[	X
cblr-3014	531	2	vol	vol	NOUN
cblr-3014	531	3	.	.	PUNCT
cblr-3014	532	1	2005col	2005col	NUM
cblr-3014	532	2	umbia	umbia	NOUN
cblr-3014	533	1	b	b	PROPN
cblr-3014	534	1	usiness	usiness	PROPN
cblr-3014	534	2	la	la	PROPN
cblr-3014	534	3	w	w	PROPN
cblr-3014	534	4	re	re	PROPN
cblr-3014	534	5	vie	vie	PROPN
cblr-3014	534	6	w	w	PROPN
cblr-3014	534	7	motivations	motivation	NOUN
cblr-3014	534	8	behind	behind	ADP
cblr-3014	534	9	the	the	DET
cblr-3014	534	10	actions	action	NOUN
cblr-3014	534	11	of	of	ADP
cblr-3014	534	12	the	the	DET
cblr-3014	534	13	managers	manager	NOUN
cblr-3014	534	14	at	at	ADP
cblr-3014	534	15	enron	enron	PROPN
cblr-3014	534	16	and	and	CCONJ
cblr-3014	534	17	parmalat	parmalat	PROPN
cblr-3014	534	18	.	.	PUNCT
cblr-3014	535	1	enron	enron	PROPN
cblr-3014	535	2	's	's	PART
cblr-3014	535	3	scheme	scheme	NOUN
cblr-3014	535	4	was	be	AUX
cblr-3014	535	5	ultimately	ultimately	ADV
cblr-3014	535	6	devised	devise	VERB
cblr-3014	535	7	with	with	ADP
cblr-3014	535	8	the	the	DET
cblr-3014	535	9	goals	goal	NOUN
cblr-3014	535	10	of	of	ADP
cblr-3014	535	11	:	:	PUNCT
cblr-3014	535	12	"	"	PUNCT
cblr-3014	535	13	(	(	PUNCT
cblr-3014	535	14	1	1	X
cblr-3014	535	15	)	)	PUNCT
cblr-3014	535	16	making	make	VERB
cblr-3014	535	17	enron	enron	PROPN
cblr-3014	535	18	appear	appear	VERB
cblr-3014	535	19	more	more	ADV
cblr-3014	535	20	financially	financially	ADV
cblr-3014	535	21	successful	successful	ADJ
cblr-3014	535	22	than	than	SCONJ
cblr-3014	535	23	it	it	PRON
cblr-3014	535	24	actually	actually	ADV
cblr-3014	535	25	was	be	AUX
cblr-3014	535	26	,	,	PUNCT
cblr-3014	535	27	(	(	PUNCT
cblr-3014	535	28	2	2	X
cblr-3014	535	29	)	)	PUNCT
cblr-3014	535	30	artificially	artificially	ADV
cblr-3014	535	31	inflating	inflate	VERB
cblr-3014	535	32	enron	enron	PROPN
cblr-3014	535	33	's	's	PART
cblr-3014	535	34	stock	stock	NOUN
cblr-3014	535	35	price	price	NOUN
cblr-3014	535	36	,	,	PUNCT
cblr-3014	535	37	(	(	PUNCT
cblr-3014	535	38	3	3	X
cblr-3014	535	39	)	)	PUNCT
cblr-3014	535	40	avoiding	avoid	VERB
cblr-3014	535	41	government	government	NOUN
cblr-3014	535	42	regulations	regulation	NOUN
cblr-3014	535	43	both	both	PRON
cblr-3014	535	44	to	to	PART
cblr-3014	535	45	gain	gain	VERB
cblr-3014	535	46	undeserved	undeserved	ADJ
cblr-3014	535	47	benefits	benefit	NOUN
cblr-3014	535	48	and	and	CCONJ
cblr-3014	535	49	to	to	PART
cblr-3014	535	50	avoid	avoid	VERB
cblr-3014	535	51	legally	legally	ADV
cblr-3014	535	52	proper	proper	ADJ
cblr-3014	535	53	costs	cost	NOUN
cblr-3014	535	54	,	,	PUNCT
cblr-3014	535	55	and	and	CCONJ
cblr-3014	535	56	(	(	PUNCT
cblr-3014	535	57	4	4	X
cblr-3014	535	58	)	)	PUNCT
cblr-3014	535	59	obtaining	obtain	VERB
cblr-3014	535	60	personal	personal	ADJ
cblr-3014	535	61	enrichment	enrichment	NOUN
cblr-3014	535	62	.	.	PUNCT
cblr-3014	536	1	"1	"1	NOUN
cblr-3014	536	2	4	4	NUM
cblr-3014	536	3	'	'	PART
cblr-3014	536	4	enron	enron	PROPN
cblr-3014	536	5	's	's	PART
cblr-3014	536	6	managers	manager	NOUN
cblr-3014	536	7	understood	understand	VERB
cblr-3014	536	8	that	that	SCONJ
cblr-3014	536	9	had	have	AUX
cblr-3014	536	10	they	they	PRON
cblr-3014	536	11	released	release	VERB
cblr-3014	536	12	the	the	DET
cblr-3014	536	13	true	true	ADJ
cblr-3014	536	14	earnings	earning	NOUN
cblr-3014	536	15	of	of	ADP
cblr-3014	536	16	the	the	DET
cblr-3014	536	17	company	company	NOUN
cblr-3014	536	18	,	,	PUNCT
cblr-3014	536	19	they	they	PRON
cblr-3014	536	20	would	would	AUX
cblr-3014	536	21	have	have	AUX
cblr-3014	536	22	lost	lose	VERB
cblr-3014	536	23	considerable	considerable	ADJ
cblr-3014	536	24	wealth	wealth	NOUN
cblr-3014	536	25	in	in	ADP
cblr-3014	536	26	the	the	DET
cblr-3014	536	27	form	form	NOUN
cblr-3014	536	28	of	of	ADP
cblr-3014	536	29	their	their	PRON
cblr-3014	536	30	stock	stock	NOUN
cblr-3014	536	31	options	option	NOUN
cblr-3014	536	32	as	as	SCONJ
cblr-3014	536	33	disappointed	disappointed	ADJ
cblr-3014	536	34	investors	investor	NOUN
cblr-3014	536	35	drove	drive	VERB
cblr-3014	536	36	the	the	DET
cblr-3014	536	37	stock	stock	NOUN
cblr-3014	536	38	price	price	NOUN
cblr-3014	536	39	down	down	ADP
cblr-3014	536	40	.	.	PUNCT
cblr-3014	537	1	they	they	PRON
cblr-3014	537	2	also	also	ADV
cblr-3014	537	3	feared	fear	VERB
cblr-3014	537	4	the	the	DET
cblr-3014	537	5	potential	potential	ADJ
cblr-3014	537	6	lawsuits	lawsuit	NOUN
cblr-3014	537	7	accompanying	accompany	VERB
cblr-3014	537	8	poor	poor	ADJ
cblr-3014	537	9	performance	performance	NOUN
cblr-3014	537	10	and	and	CCONJ
cblr-3014	537	11	the	the	DET
cblr-3014	537	12	loss	loss	NOUN
cblr-3014	537	13	of	of	ADP
cblr-3014	537	14	their	their	PRON
cblr-3014	537	15	management	management	NOUN
cblr-3014	537	16	positions	position	NOUN
cblr-3014	537	17	.	.	PUNCT
cblr-3014	537	18	'	'	PUNCT
cblr-3014	537	19	"	"	PUNCT
cblr-3014	537	20	at	at	ADP
cblr-3014	537	21	its	its	PRON
cblr-3014	537	22	core	core	NOUN
cblr-3014	537	23	,	,	PUNCT
cblr-3014	537	24	enron	enron	PROPN
cblr-3014	537	25	's	's	PART
cblr-3014	537	26	management	management	NOUN
cblr-3014	537	27	designed	design	VERB
cblr-3014	537	28	the	the	DET
cblr-3014	537	29	fraud	fraud	NOUN
cblr-3014	537	30	scheme	scheme	NOUN
cblr-3014	537	31	to	to	PART
cblr-3014	537	32	perpetuate	perpetuate	VERB
cblr-3014	537	33	their	their	PRON
cblr-3014	537	34	positions	position	NOUN
cblr-3014	537	35	while	while	SCONJ
cblr-3014	537	36	undeservedly	undeservedly	ADV
cblr-3014	537	37	reaping	reap	VERB
cblr-3014	537	38	substantial	substantial	ADJ
cblr-3014	537	39	economic	economic	ADJ
cblr-3014	537	40	benefits	benefit	NOUN
cblr-3014	537	41	.	.	PUNCT
cblr-3014	538	1	for	for	ADP
cblr-3014	538	2	example	example	NOUN
cblr-3014	538	3	,	,	PUNCT
cblr-3014	538	4	enron	enron	PROPN
cblr-3014	538	5	announced	announce	VERB
cblr-3014	538	6	that	that	SCONJ
cblr-3014	538	7	fastow	fastow	NOUN
cblr-3014	538	8	alone	alone	ADV
cblr-3014	538	9	earned	earn	VERB
cblr-3014	538	10	more	more	ADJ
cblr-3014	538	11	than	than	ADP
cblr-3014	538	12	thirty	thirty	NUM
cblr-3014	538	13	million	million	NUM
cblr-3014	538	14	dollars	dollar	NOUN
cblr-3014	538	15	from	from	ADP
cblr-3014	538	16	the	the	DET
cblr-3014	538	17	partnerships	partnership	NOUN
cblr-3014	538	18	that	that	PRON
cblr-3014	538	19	management	management	NOUN
cblr-3014	538	20	used	use	VERB
cblr-3014	538	21	to	to	PART
cblr-3014	538	22	hide	hide	VERB
cblr-3014	538	23	enron	enron	PROPN
cblr-3014	538	24	's	's	PART
cblr-3014	538	25	financial	financial	ADJ
cblr-3014	538	26	problems	problem	NOUN
cblr-3014	538	27	.	.	PUNCT
cblr-3014	539	1	4	4	NUM
cblr-3014	539	2	'	'	PUNCT
cblr-3014	539	3	hence	hence	ADV
cblr-3014	539	4	,	,	PUNCT
cblr-3014	539	5	it	it	PRON
cblr-3014	539	6	can	can	AUX
cblr-3014	539	7	be	be	AUX
cblr-3014	539	8	argued	argue	VERB
cblr-3014	539	9	that	that	SCONJ
cblr-3014	539	10	the	the	DET
cblr-3014	539	11	enron	enron	PROPN
cblr-3014	539	12	scandal	scandal	NOUN
cblr-3014	539	13	was	be	AUX
cblr-3014	539	14	mostly	mostly	ADV
cblr-3014	539	15	driven	drive	VERB
cblr-3014	539	16	by	by	ADP
cblr-3014	539	17	management	management	NOUN
cblr-3014	539	18	's	's	PART
cblr-3014	539	19	greed	greed	NOUN
cblr-3014	539	20	.	.	PUNCT
cblr-3014	540	1	another	another	DET
cblr-3014	540	2	common	common	ADJ
cblr-3014	540	3	reason	reason	NOUN
cblr-3014	540	4	for	for	ADP
cblr-3014	540	5	cooking	cook	VERB
cblr-3014	540	6	the	the	DET
cblr-3014	540	7	books	book	NOUN
cblr-3014	540	8	is	be	AUX
cblr-3014	540	9	that	that	SCONJ
cblr-3014	540	10	managers	manager	NOUN
cblr-3014	540	11	are	be	AUX
cblr-3014	540	12	trying	try	VERB
cblr-3014	540	13	to	to	PART
cblr-3014	540	14	"	"	PUNCT
cblr-3014	540	15	weather	weather	VERB
cblr-3014	540	16	out	out	ADP
cblr-3014	540	17	the	the	DET
cblr-3014	540	18	storm	storm	NOUN
cblr-3014	540	19	.	.	PUNCT
cblr-3014	541	1	"1	"1	NOUN
cblr-3014	541	2	46	46	NUM
cblr-3014	541	3	in	in	ADP
cblr-3014	541	4	the	the	DET
cblr-3014	541	5	optimistic	optimistic	ADJ
cblr-3014	541	6	hope	hope	NOUN
cblr-3014	541	7	that	that	SCONJ
cblr-3014	541	8	the	the	DET
cblr-3014	541	9	business	business	NOUN
cblr-3014	541	10	will	will	AUX
cblr-3014	541	11	eventually	eventually	ADV
cblr-3014	541	12	recover	recover	VERB
cblr-3014	541	13	,	,	PUNCT
cblr-3014	541	14	managers	manager	NOUN
cblr-3014	541	15	temporarily	temporarily	ADV
cblr-3014	541	16	alter	alter	VERB
cblr-3014	541	17	the	the	DET
cblr-3014	541	18	company	company	NOUN
cblr-3014	541	19	's	's	PART
cblr-3014	541	20	financial	financial	ADJ
cblr-3014	541	21	statements	statement	NOUN
cblr-3014	541	22	either	either	CCONJ
cblr-3014	541	23	to	to	PART
cblr-3014	541	24	avoid	avoid	VERB
cblr-3014	541	25	bankruptcy	bankruptcy	NOUN
cblr-3014	541	26	or	or	CCONJ
cblr-3014	541	27	to	to	PART
cblr-3014	541	28	continue	continue	VERB
cblr-3014	541	29	operations	operation	NOUN
cblr-3014	541	30	with	with	ADP
cblr-3014	541	31	adequate	adequate	ADJ
cblr-3014	541	32	funding	funding	NOUN
cblr-3014	541	33	and	and	CCONJ
cblr-3014	541	34	customer	customer	NOUN
cblr-3014	541	35	/	/	SYM
cblr-3014	541	36	supplier	supplier	NOUN
cblr-3014	541	37	support	support	NOUN
cblr-3014	541	38	,	,	PUNCT
cblr-3014	541	39	or	or	CCONJ
cblr-3014	541	40	both	both	PRON
cblr-3014	541	41	.	.	PUNCT
cblr-3014	542	1	47	47	NUM
cblr-3014	543	1	the	the	DET
cblr-3014	543	2	parmalat	parmalat	PROPN
cblr-3014	543	3	case	case	NOUN
cblr-3014	543	4	displays	display	VERB
cblr-3014	543	5	aspects	aspect	NOUN
cblr-3014	543	6	of	of	ADP
cblr-3014	543	7	both	both	DET
cblr-3014	543	8	enron	enron	PROPN
cblr-3014	543	9	-	-	PUNCT
cblr-3014	543	10	style	style	NOUN
cblr-3014	543	11	greed	greed	NOUN
cblr-3014	543	12	and	and	CCONJ
cblr-3014	543	13	"	"	PUNCT
cblr-3014	543	14	weather	weather	VERB
cblr-3014	543	15	it	it	PRON
cblr-3014	543	16	out	out	ADP
cblr-3014	543	17	"	"	PUNCT
cblr-3014	543	18	motivations	motivation	NOUN
cblr-3014	543	19	.	.	PUNCT
cblr-3014	544	1	it	it	PRON
cblr-3014	544	2	is	be	AUX
cblr-3014	544	3	undeniable	undeniable	ADJ
cblr-3014	544	4	that	that	SCONJ
cblr-3014	544	5	greed	greed	NOUN
cblr-3014	544	6	played	play	VERB
cblr-3014	544	7	a	a	DET
cblr-3014	544	8	key	key	ADJ
cblr-3014	544	9	role	role	NOUN
cblr-3014	544	10	in	in	ADP
cblr-3014	544	11	shaping	shape	VERB
cblr-3014	544	12	the	the	DET
cblr-3014	544	13	143	143	NUM
cblr-3014	544	14	george	george	PROPN
cblr-3014	544	15	w.	w.	PROPN
cblr-3014	544	16	kuney	kuney	PROPN
cblr-3014	544	17	,	,	PUNCT
cblr-3014	544	18	everything	everything	PRON
cblr-3014	544	19	i	i	PRON
cblr-3014	544	20	needed	need	VERB
cblr-3014	544	21	to	to	PART
cblr-3014	544	22	know	know	VERB
cblr-3014	544	23	about	about	ADP
cblr-3014	544	24	enron	enron	PROPN
cblr-3014	544	25	i	i	PRON
cblr-3014	544	26	learned	learn	VERB
cblr-3014	544	27	in	in	ADP
cblr-3014	544	28	kindergarten	kindergarten	NOUN
cblr-3014	544	29	(	(	PUNCT
cblr-3014	544	30	and	and	CCONJ
cblr-3014	544	31	graduate	graduate	PROPN
cblr-3014	544	32	school	school	NOUN
cblr-3014	544	33	)	)	PUNCT
cblr-3014	544	34	,	,	PUNCT
cblr-3014	544	35	in	in	ADP
cblr-3014	544	36	enron	enron	PROPN
cblr-3014	544	37	:	:	PUNCT
cblr-3014	544	38	corporate	corporate	ADJ
cblr-3014	544	39	fiascos	fiasco	NOUN
cblr-3014	544	40	and	and	CCONJ
cblr-3014	544	41	their	their	PRON
cblr-3014	544	42	implications	implication	NOUN
cblr-3014	544	43	877	877	NUM
cblr-3014	544	44	,	,	PUNCT
cblr-3014	544	45	879	879	NUM
cblr-3014	544	46	(	(	PUNCT
cblr-3014	544	47	nancy	nancy	PROPN
cblr-3014	544	48	b.	b.	PROPN
cblr-3014	544	49	rapoport	rapoport	PROPN
cblr-3014	544	50	&	&	CCONJ
cblr-3014	544	51	bala	bala	PROPN
cblr-3014	544	52	g.	g.	PROPN
cblr-3014	544	53	dharan	dharan	VERB
cblr-3014	544	54	eds	ed	NOUN
cblr-3014	544	55	.	.	PROPN
cblr-3014	544	56	,	,	PUNCT
cblr-3014	544	57	2004	2004	NUM
cblr-3014	544	58	)	)	PUNCT
cblr-3014	544	59	.	.	PUNCT
cblr-3014	545	1	'	'	PUNCT
cblr-3014	545	2	"	"	PUNCT
cblr-3014	545	3	baruch	baruch	ADJ
cblr-3014	545	4	lev	lev	NOUN
cblr-3014	545	5	,	,	PUNCT
cblr-3014	545	6	corporate	corporate	ADJ
cblr-3014	545	7	earnings	earning	NOUN
cblr-3014	545	8	:	:	PUNCT
cblr-3014	545	9	facts	fact	NOUN
cblr-3014	545	10	and	and	CCONJ
cblr-3014	545	11	fiction	fiction	NOUN
cblr-3014	545	12	,	,	PUNCT
cblr-3014	545	13	j.	j.	PROPN
cblr-3014	545	14	econ	econ	PROPN
cblr-3014	545	15	.	.	PUNCT
cblr-3014	546	1	persp	persp	PROPN
cblr-3014	546	2	.	.	PUNCT
cblr-3014	547	1	27	27	NUM
cblr-3014	547	2	,	,	PUNCT
cblr-3014	547	3	29	29	NUM
cblr-3014	547	4	(	(	PUNCT
cblr-3014	547	5	2003	2003	NUM
cblr-3014	547	6	)	)	PUNCT
cblr-3014	547	7	.	.	PUNCT
cblr-3014	548	1	"	"	PUNCT
cblr-3014	548	2	'	'	PUNCT
cblr-3014	548	3	wendy	wendy	PROPN
cblr-3014	548	4	zellner	zellner	NOUN
cblr-3014	548	5	et	et	PROPN
cblr-3014	548	6	al	al	PROPN
cblr-3014	548	7	.	.	PROPN
cblr-3014	548	8	,	,	PUNCT
cblr-3014	548	9	the	the	DET
cblr-3014	548	10	fall	fall	NOUN
cblr-3014	548	11	of	of	ADP
cblr-3014	548	12	enron	enron	PROPN
cblr-3014	548	13	,	,	PUNCT
cblr-3014	548	14	bus	bus	NOUN
cblr-3014	548	15	.	.	PUNCT
cblr-3014	549	1	wk	wk	INTJ
cblr-3014	549	2	.	.	PROPN
cblr-3014	549	3	,	,	PUNCT
cblr-3014	549	4	dec	dec	PROPN
cblr-3014	549	5	.	.	PROPN
cblr-3014	549	6	17	17	NUM
cblr-3014	549	7	,	,	PUNCT
cblr-3014	549	8	2001	2001	NUM
cblr-3014	549	9	,	,	PUNCT
cblr-3014	549	10	at	at	ADP
cblr-3014	549	11	30	30	NUM
cblr-3014	549	12	.	.	PUNCT
cblr-3014	550	1	146	146	NUM
cblr-3014	550	2	see	see	VERB
cblr-3014	550	3	kuney	kuney	NOUN
cblr-3014	550	4	,	,	PUNCT
cblr-3014	550	5	supra	supra	PROPN
cblr-3014	550	6	note	note	PROPN
cblr-3014	550	7	143	143	NUM
cblr-3014	550	8	,	,	PUNCT
cblr-3014	550	9	at	at	ADP
cblr-3014	550	10	29	29	NUM
cblr-3014	550	11	.	.	PUNCT
cblr-3014	551	1	147	147	NUM
cblr-3014	552	1	i	i	PRON
cblr-3014	552	2	d.	d.	PROPN
cblr-3014	552	3	is	be	AUX
cblr-3014	552	4	parmala	parmala	PROPN
cblr-3014	552	5	t	t	PROPN
cblr-3014	552	6	europe	europe	PROPN
cblr-3014	552	7	's	's	PART
cblr-3014	552	8	enron?no	enron?no	PROPN
cblr-3014	552	9	.	.	PUNCT
cblr-3014	553	1	3:765	3:765	PROPN
cblr-3014	553	2	columbia	columbia	PROPN
cblr-3014	553	3	business	business	PROPN
cblr-3014	553	4	law	law	PROPN
cblr-3014	553	5	review	review	NOUN
cblr-3014	553	6	behavior	behavior	NOUN
cblr-3014	553	7	of	of	ADP
cblr-3014	553	8	all	all	DET
cblr-3014	553	9	the	the	DET
cblr-3014	553	10	players	player	NOUN
cblr-3014	553	11	involved	involve	VERB
cblr-3014	553	12	in	in	ADP
cblr-3014	553	13	the	the	DET
cblr-3014	553	14	parmalat	parmalat	PROPN
cblr-3014	553	15	fraud	fraud	NOUN
cblr-3014	553	16	,	,	PUNCT
cblr-3014	553	17	as	as	SCONJ
cblr-3014	553	18	most	most	ADJ
cblr-3014	553	19	of	of	ADP
cblr-3014	553	20	them	they	PRON
cblr-3014	553	21	personally	personally	ADV
cblr-3014	553	22	benefited	benefit	VERB
cblr-3014	553	23	from	from	ADP
cblr-3014	553	24	it	it	PRON
cblr-3014	553	25	.	.	PUNCT
cblr-3014	554	1	for	for	ADP
cblr-3014	554	2	example	example	NOUN
cblr-3014	554	3	,	,	PUNCT
cblr-3014	554	4	tonna	tonna	NOUN
cblr-3014	554	5	has	have	AUX
cblr-3014	554	6	admitted	admit	VERB
cblr-3014	554	7	to	to	ADP
cblr-3014	554	8	deriving	derive	VERB
cblr-3014	554	9	personal	personal	ADJ
cblr-3014	554	10	gains	gain	NOUN
cblr-3014	554	11	from	from	ADP
cblr-3014	554	12	the	the	DET
cblr-3014	554	13	execution	execution	NOUN
cblr-3014	554	14	of	of	ADP
cblr-3014	554	15	tanzi	tanzi	NOUN
cblr-3014	554	16	's	's	PART
cblr-3014	554	17	plans.14	plans.14	NOUN
cblr-3014	554	18	others	other	NOUN
cblr-3014	554	19	,	,	PUNCT
cblr-3014	554	20	such	such	ADJ
cblr-3014	554	21	as	as	ADP
cblr-3014	554	22	the	the	DET
cblr-3014	554	23	lawyer	lawyer	NOUN
cblr-3014	554	24	zini	zini	PROPN
cblr-3014	554	25	and	and	CCONJ
cblr-3014	554	26	luca	luca	PROPN
cblr-3014	554	27	sala	sala	PROPN
cblr-3014	554	28	,	,	PUNCT
cblr-3014	554	29	a	a	DET
cblr-3014	554	30	former	former	ADJ
cblr-3014	554	31	bank	bank	PROPN
cblr-3014	554	32	of	of	ADP
cblr-3014	554	33	america	america	PROPN
cblr-3014	554	34	employee	employee	NOUN
cblr-3014	554	35	who	who	PRON
cblr-3014	554	36	allegedly	allegedly	ADV
cblr-3014	554	37	helped	help	VERB
cblr-3014	554	38	parmalat	parmalat	PROPN
cblr-3014	554	39	execute	execute	VERB
cblr-3014	554	40	some	some	PRON
cblr-3014	554	41	of	of	ADP
cblr-3014	554	42	its	its	PRON
cblr-3014	554	43	fraudulent	fraudulent	ADJ
cblr-3014	554	44	transactions	transaction	NOUN
cblr-3014	554	45	,	,	PUNCT
cblr-3014	554	46	are	be	AUX
cblr-3014	554	47	accused	accuse	VERB
cblr-3014	554	48	of	of	ADP
cblr-3014	554	49	receiving	receive	VERB
cblr-3014	554	50	substantial	substantial	ADJ
cblr-3014	554	51	amounts	amount	NOUN
cblr-3014	554	52	of	of	ADP
cblr-3014	554	53	money	money	NOUN
cblr-3014	554	54	for	for	ADP
cblr-3014	554	55	their	their	PRON
cblr-3014	554	56	services	service	NOUN
cblr-3014	554	57	.	.	PUNCT
cblr-3014	555	1	49	49	NUM
cblr-3014	555	2	as	as	SCONJ
cblr-3014	555	3	explained	explain	VERB
cblr-3014	555	4	earlier	early	ADV
cblr-3014	555	5	,	,	PUNCT
cblr-3014	555	6	tanzi	tanzi	PROPN
cblr-3014	555	7	is	be	AUX
cblr-3014	555	8	also	also	ADV
cblr-3014	555	9	accused	accuse	VERB
cblr-3014	555	10	of	of	ADP
cblr-3014	555	11	diverting	divert	VERB
cblr-3014	555	12	hundreds	hundred	NOUN
cblr-3014	555	13	of	of	ADP
cblr-3014	555	14	millions	million	NOUN
cblr-3014	555	15	of	of	ADP
cblr-3014	555	16	euros	euro	NOUN
cblr-3014	555	17	from	from	ADP
cblr-3014	555	18	parmalat	parmalat	NOUN
cblr-3014	555	19	to	to	ADP
cblr-3014	555	20	his	his	PRON
cblr-3014	555	21	personal	personal	ADJ
cblr-3014	555	22	accounts	account	NOUN
cblr-3014	555	23	or	or	CCONJ
cblr-3014	555	24	to	to	ADP
cblr-3014	555	25	those	those	PRON
cblr-3014	555	26	of	of	ADP
cblr-3014	555	27	other	other	ADJ
cblr-3014	555	28	companies	company	NOUN
cblr-3014	555	29	owned	own	VERB
cblr-3014	555	30	by	by	ADP
cblr-3014	555	31	his	his	PRON
cblr-3014	555	32	family	family	NOUN
cblr-3014	555	33	.	.	PUNCT
cblr-3014	556	1	according	accord	VERB
cblr-3014	556	2	to	to	ADP
cblr-3014	556	3	some	some	DET
cblr-3014	556	4	reconstructions	reconstruction	NOUN
cblr-3014	556	5	of	of	ADP
cblr-3014	556	6	the	the	DET
cblr-3014	556	7	scandal	scandal	NOUN
cblr-3014	556	8	,	,	PUNCT
cblr-3014	556	9	tanzi	tanzi	NOUN
cblr-3014	556	10	siphoned	siphon	VERB
cblr-3014	556	11	off	off	ADP
cblr-3014	556	12	a	a	DET
cblr-3014	556	13	total	total	NOUN
cblr-3014	556	14	of	of	ADP
cblr-3014	556	15	$	$	SYM
cblr-3014	556	16	2.82	2.82	NUM
cblr-3014	556	17	billion	billion	NUM
cblr-3014	556	18	from	from	ADP
cblr-3014	556	19	parmalat.15	parmalat.15	NOUN
cblr-3014	556	20	°	°	NUM
cblr-3014	556	21	while	while	SCONJ
cblr-3014	556	22	it	it	PRON
cblr-3014	556	23	is	be	AUX
cblr-3014	556	24	unclear	unclear	ADJ
cblr-3014	556	25	where	where	SCONJ
cblr-3014	556	26	most	most	ADJ
cblr-3014	556	27	of	of	ADP
cblr-3014	556	28	this	this	DET
cblr-3014	556	29	money	money	NOUN
cblr-3014	556	30	went	go	VERB
cblr-3014	556	31	,	,	PUNCT
cblr-3014	556	32	significant	significant	ADJ
cblr-3014	556	33	amounts	amount	NOUN
cblr-3014	556	34	were	be	AUX
cblr-3014	556	35	undoubtedly	undoubtedly	ADV
cblr-3014	556	36	used	use	VERB
cblr-3014	556	37	to	to	PART
cblr-3014	556	38	help	help	VERB
cblr-3014	556	39	the	the	DET
cblr-3014	556	40	struggling	struggle	VERB
cblr-3014	556	41	parmatour	parmatour	NOUN
cblr-3014	556	42	and	and	CCONJ
cblr-3014	556	43	other	other	ADJ
cblr-3014	556	44	family	family	NOUN
cblr-3014	556	45	enterprises.151	enterprises.151	NOUN
cblr-3014	556	46	still	still	ADV
cblr-3014	556	47	,	,	PUNCT
cblr-3014	556	48	the	the	DET
cblr-3014	556	49	central	central	ADJ
cblr-3014	556	50	motivation	motivation	NOUN
cblr-3014	556	51	behind	behind	ADP
cblr-3014	556	52	the	the	DET
cblr-3014	556	53	parmalat	parmalat	PROPN
cblr-3014	556	54	fraud	fraud	NOUN
cblr-3014	556	55	was	be	AUX
cblr-3014	556	56	to	to	PART
cblr-3014	556	57	try	try	VERB
cblr-3014	556	58	to	to	PART
cblr-3014	556	59	keep	keep	VERB
cblr-3014	556	60	the	the	DET
cblr-3014	556	61	company	company	NOUN
cblr-3014	556	62	afloat	afloat	ADJ
cblr-3014	556	63	.	.	PUNCT
cblr-3014	557	1	unlike	unlike	ADP
cblr-3014	557	2	enron	enron	PROPN
cblr-3014	557	3	,	,	PUNCT
cblr-3014	557	4	which	which	PRON
cblr-3014	557	5	in	in	ADP
cblr-3014	557	6	1997	1997	NUM
cblr-3014	557	7	may	may	AUX
cblr-3014	557	8	not	not	PART
cblr-3014	557	9	have	have	AUX
cblr-3014	557	10	been	be	AUX
cblr-3014	557	11	in	in	ADP
cblr-3014	557	12	the	the	DET
cblr-3014	557	13	best	good	ADJ
cblr-3014	557	14	shape	shape	NOUN
cblr-3014	557	15	but	but	CCONJ
cblr-3014	557	16	was	be	AUX
cblr-3014	557	17	far	far	ADV
cblr-3014	557	18	from	from	ADP
cblr-3014	557	19	bankrupt	bankrupt	ADJ
cblr-3014	557	20	,	,	PUNCT
cblr-3014	557	21	allegedly	allegedly	ADV
cblr-3014	557	22	parmalat	parmalat	PROPN
cblr-3014	557	23	was	be	AUX
cblr-3014	557	24	technically	technically	ADV
cblr-3014	557	25	insolvent	insolvent	ADJ
cblr-3014	557	26	from	from	ADP
cblr-3014	557	27	the	the	DET
cblr-3014	557	28	year	year	NOUN
cblr-3014	557	29	it	it	PRON
cblr-3014	557	30	went	go	VERB
cblr-3014	557	31	public.152	public.152	ADJ
cblr-3014	557	32	and	and	CCONJ
cblr-3014	557	33	when	when	SCONJ
cblr-3014	557	34	things	thing	NOUN
cblr-3014	557	35	became	become	VERB
cblr-3014	557	36	dramatically	dramatically	ADV
cblr-3014	557	37	worse	bad	ADJ
cblr-3014	557	38	in	in	ADP
cblr-3014	557	39	1998	1998	NUM
cblr-3014	557	40	,	,	PUNCT
cblr-3014	557	41	due	due	ADJ
cblr-3014	557	42	mostly	mostly	ADV
cblr-3014	557	43	to	to	ADP
cblr-3014	557	44	the	the	DET
cblr-3014	557	45	south	south	ADJ
cblr-3014	557	46	american	american	ADJ
cblr-3014	557	47	crisis	crisis	NOUN
cblr-3014	557	48	,	,	PUNCT
cblr-3014	557	49	tanzi	tanzi	PROPN
cblr-3014	557	50	decided	decide	VERB
cblr-3014	557	51	to	to	PART
cblr-3014	557	52	use	use	VERB
cblr-3014	557	53	scams	scam	NOUN
cblr-3014	557	54	such	such	ADJ
cblr-3014	557	55	as	as	ADP
cblr-3014	557	56	the	the	DET
cblr-3014	557	57	bonlat	bonlat	NOUN
cblr-3014	557	58	"	"	PUNCT
cblr-3014	557	59	accounting	accounting	NOUN
cblr-3014	557	60	dump	dump	NOUN
cblr-3014	557	61	"	"	PUNCT
cblr-3014	557	62	to	to	PART
cblr-3014	557	63	avoid	avoid	VERB
cblr-3014	557	64	shutting	shut	VERB
cblr-3014	557	65	parmalat	parmalat	NOUN
cblr-3014	557	66	down	down	ADP
cblr-3014	557	67	.	.	PUNCT
cblr-3014	558	1	53	53	NUM
cblr-3014	558	2	in	in	ADP
cblr-3014	558	3	fact	fact	NOUN
cblr-3014	558	4	,	,	PUNCT
cblr-3014	558	5	tonna	tonna	NOUN
cblr-3014	558	6	testified	testify	VERB
cblr-3014	558	7	that	that	SCONJ
cblr-3014	558	8	bonlat	bonlat	PROPN
cblr-3014	558	9	was	be	AUX
cblr-3014	558	10	conceived	conceive	VERB
cblr-3014	558	11	by	by	ADP
cblr-3014	558	12	tanzi	tanzi	PROPN
cblr-3014	558	13	as	as	ADP
cblr-3014	558	14	a	a	DET
cblr-3014	558	15	temporary	temporary	ADJ
cblr-3014	558	16	remedy	remedy	NOUN
cblr-3014	558	17	that	that	PRON
cblr-3014	558	18	they	they	PRON
cblr-3014	558	19	could	could	AUX
cblr-3014	558	20	couple	couple	VERB
cblr-3014	558	21	with	with	ADP
cblr-3014	558	22	148	148	NUM
cblr-3014	558	23	parma	parma	NOUN
cblr-3014	558	24	splat	splat	NOUN
cblr-3014	558	25	,	,	PUNCT
cblr-3014	558	26	economist	economist	NOUN
cblr-3014	558	27	,	,	PUNCT
cblr-3014	558	28	jan	jan	PROPN
cblr-3014	558	29	.	.	PROPN
cblr-3014	558	30	17	17	NUM
cblr-3014	558	31	,	,	PUNCT
cblr-3014	558	32	2004	2004	NUM
cblr-3014	558	33	,	,	PUNCT
cblr-3014	558	34	at	at	ADP
cblr-3014	558	35	13	13	NUM
cblr-3014	558	36	.	.	NOUN
cblr-3014	558	37	149	149	NUM
cblr-3014	558	38	for	for	ADP
cblr-3014	558	39	example	example	NOUN
cblr-3014	558	40	,	,	PUNCT
cblr-3014	558	41	sala	sala	PROPN
cblr-3014	558	42	allegedly	allegedly	ADV
cblr-3014	558	43	misappropriated	misappropriate	VERB
cblr-3014	558	44	approximately	approximately	ADV
cblr-3014	558	45	$	$	SYM
cblr-3014	558	46	27	27	NUM
cblr-3014	558	47	million	million	NUM
cblr-3014	558	48	from	from	ADP
cblr-3014	558	49	parmalat	parmalat	NOUN
cblr-3014	558	50	in	in	ADP
cblr-3014	558	51	connection	connection	NOUN
cblr-3014	558	52	with	with	ADP
cblr-3014	558	53	some	some	PRON
cblr-3014	558	54	of	of	ADP
cblr-3014	558	55	the	the	DET
cblr-3014	558	56	work	work	NOUN
cblr-3014	558	57	he	he	PRON
cblr-3014	558	58	did	do	VERB
cblr-3014	558	59	for	for	ADP
cblr-3014	558	60	the	the	DET
cblr-3014	558	61	company	company	NOUN
cblr-3014	558	62	at	at	ADP
cblr-3014	558	63	bank	bank	PROPN
cblr-3014	558	64	of	of	ADP
cblr-3014	558	65	america	america	PROPN
cblr-3014	558	66	.	.	PUNCT
cblr-3014	559	1	see	see	VERB
cblr-3014	559	2	reilly	reilly	PROPN
cblr-3014	559	3	&	&	CCONJ
cblr-3014	559	4	galloni	galloni	PROPN
cblr-3014	559	5	,	,	PUNCT
cblr-3014	559	6	spilling	spill	VERB
cblr-3014	559	7	over	over	ADP
cblr-3014	559	8	,	,	PUNCT
cblr-3014	559	9	supra	supra	PROPN
cblr-3014	559	10	note	note	NOUN
cblr-3014	559	11	42	42	NUM
cblr-3014	559	12	,	,	PUNCT
cblr-3014	559	13	at	at	ADP
cblr-3014	559	14	al	al	PROPN
cblr-3014	559	15	.	.	PROPN
cblr-3014	559	16	sala	sala	PROPN
cblr-3014	559	17	was	be	AUX
cblr-3014	559	18	arrested	arrest	VERB
cblr-3014	559	19	on	on	ADP
cblr-3014	559	20	august	august	PROPN
cblr-3014	559	21	3	3	NUM
cblr-3014	559	22	,	,	PUNCT
cblr-3014	559	23	2005	2005	NUM
cblr-3014	559	24	and	and	CCONJ
cblr-3014	559	25	is	be	AUX
cblr-3014	559	26	currently	currently	ADV
cblr-3014	559	27	under	under	ADP
cblr-3014	559	28	investigation	investigation	NOUN
cblr-3014	559	29	.	.	PUNCT
cblr-3014	560	1	ex	ex	NOUN
cblr-3014	560	2	-	-	PROPN
cblr-3014	560	3	us	us	PROPN
cblr-3014	560	4	bank	bank	NOUN
cblr-3014	560	5	employee	employee	NOUN
cblr-3014	560	6	arrested	arrest	VERB
cblr-3014	560	7	,	,	PUNCT
cblr-3014	560	8	wall	wall	PROPN
cblr-3014	560	9	.	.	PUNCT
cblr-3014	561	1	st	st	PROPN
cblr-3014	561	2	.	.	PROPN
cblr-3014	561	3	j.	j.	PROPN
cblr-3014	561	4	,	,	PUNCT
cblr-3014	561	5	aug	aug	PROPN
cblr-3014	561	6	.	.	PROPN
cblr-3014	561	7	3	3	NUM
cblr-3014	561	8	,	,	PUNCT
cblr-3014	561	9	2005	2005	NUM
cblr-3014	561	10	,	,	PUNCT
cblr-3014	561	11	at	at	ADP
cblr-3014	561	12	c4	c4	NOUN
cblr-3014	561	13	.	.	PUNCT
cblr-3014	561	14	150	150	NUM
cblr-3014	561	15	galloni	galloni	NOUN
cblr-3014	561	16	&	&	CCONJ
cblr-3014	561	17	reilly	reilly	PROPN
cblr-3014	561	18	,	,	PUNCT
cblr-3014	561	19	parmalat	parmalat	PROPN
cblr-3014	561	20	spent	spend	VERB
cblr-3014	561	21	,	,	PUNCT
cblr-3014	561	22	supra	supra	PROPN
cblr-3014	561	23	note	note	NOUN
cblr-3014	561	24	43	43	NUM
cblr-3014	561	25	,	,	PUNCT
cblr-3014	561	26	at	at	ADP
cblr-3014	561	27	cl	cl	NOUN
cblr-3014	561	28	.	.	PUNCT
cblr-3014	561	29	'	'	PUNCT
cblr-3014	562	1	see	see	VERB
cblr-3014	562	2	i	i	PROPN
cblr-3014	562	3	d	d	PROPN
cblr-3014	562	4	;	;	PUNCT
cblr-3014	562	5	galloni	galloni	NOUN
cblr-3014	562	6	&	&	CCONJ
cblr-3014	562	7	trofimov	trofimov	ADJ
cblr-3014	562	8	,	,	PUNCT
cblr-3014	562	9	supra	supra	PROPN
cblr-3014	562	10	note	note	PROPN
cblr-3014	562	11	14	14	NUM
cblr-3014	562	12	;	;	PUNCT
cblr-3014	562	13	alessandra	alessandra	PROPN
cblr-3014	562	14	galloni	galloni	PROPN
cblr-3014	562	15	,	,	PUNCT
cblr-3014	562	16	parmalat	parmalat	PROPN
cblr-3014	562	17	executive	executive	NOUN
cblr-3014	562	18	tries	try	VERB
cblr-3014	562	19	out	out	ADP
cblr-3014	562	20	new	new	ADJ
cblr-3014	562	21	role	role	NOUN
cblr-3014	562	22	:	:	PUNCT
cblr-3014	562	23	playing	play	VERB
cblr-3014	562	24	mr	mr	PROPN
cblr-3014	562	25	.	.	PROPN
cblr-3014	562	26	nice	nice	PROPN
cblr-3014	562	27	guy	guy	NOUN
cblr-3014	562	28	,	,	PUNCT
cblr-3014	562	29	wall	wall	PROPN
cblr-3014	562	30	st	st	PROPN
cblr-3014	562	31	.	.	PROPN
cblr-3014	562	32	j.	j.	PROPN
cblr-3014	562	33	,	,	PUNCT
cblr-3014	562	34	dec	dec	PROPN
cblr-3014	562	35	.	.	PROPN
cblr-3014	562	36	27	27	NUM
cblr-3014	562	37	,	,	PUNCT
cblr-3014	562	38	2004	2004	NUM
cblr-3014	562	39	,	,	PUNCT
cblr-3014	562	40	at	at	ADP
cblr-3014	562	41	al	al	PROPN
cblr-3014	562	42	[	[	X
cblr-3014	562	43	hereinafter	hereinafter	NOUN
cblr-3014	562	44	galloni	galloni	NOUN
cblr-3014	562	45	,	,	PUNCT
cblr-3014	562	46	mr	mr	PROPN
cblr-3014	562	47	.	.	PROPN
cblr-3014	562	48	nice	nice	PROPN
cblr-3014	562	49	guy	guy	NOUN
cblr-3014	562	50	]	]	X
cblr-3014	562	51	.	.	PUNCT
cblr-3014	563	1	"	"	PUNCT
cblr-3014	563	2	'	'	PUNCT
cblr-3014	563	3	see	see	VERB
cblr-3014	563	4	biondani	biondani	NOUN
cblr-3014	563	5	&	&	CCONJ
cblr-3014	563	6	fumagalli	fumagalli	PROPN
cblr-3014	563	7	,	,	PUNCT
cblr-3014	563	8	supra	supra	PROPN
cblr-3014	563	9	note	note	PROPN
cblr-3014	563	10	22	22	NUM
cblr-3014	563	11	,	,	PUNCT
cblr-3014	563	12	at	at	ADP
cblr-3014	563	13	5	5	NUM
cblr-3014	563	14	.	.	NOUN
cblr-3014	563	15	1	1	NUM
cblr-3014	563	16	"	"	PUNCT
cblr-3014	563	17	i	i	PRON
cblr-3014	563	18	d.	d.	PROPN
cblr-3014	563	19	at	at	ADP
cblr-3014	563	20	109	109	NUM
cblr-3014	563	21	-	-	SYM
cblr-3014	563	22	11	11	NUM
cblr-3014	563	23	.	.	PUNCT
cblr-3014	564	1	[	[	X
cblr-3014	564	2	vol	vol	NOUN
cblr-3014	564	3	.	.	PUNCT
cblr-3014	564	4	2005	2005	NUM
cblr-3014	564	5	is	be	AUX
cblr-3014	564	6	parmala	parmala	PROPN
cblr-3014	564	7	t	t	PROPN
cblr-3014	564	8	europe	europe	PROPN
cblr-3014	564	9	's	's	PART
cblr-3014	564	10	enron	enron	PROPN
cblr-3014	564	11	?	?	PUNCT
cblr-3014	565	1	a	a	DET
cblr-3014	565	2	search	search	NOUN
cblr-3014	565	3	for	for	ADP
cblr-3014	565	4	a	a	DET
cblr-3014	565	5	more	more	ADV
cblr-3014	565	6	permanent	permanent	ADJ
cblr-3014	565	7	solution	solution	NOUN
cblr-3014	565	8	to	to	ADP
cblr-3014	565	9	the	the	DET
cblr-3014	565	10	financial	financial	ADJ
cblr-3014	565	11	problems	problem	NOUN
cblr-3014	565	12	of	of	ADP
cblr-3014	565	13	the	the	DET
cblr-3014	565	14	group	group	NOUN
cblr-3014	565	15	.	.	PUNCT
cblr-3014	566	1	"	"	PUNCT
cblr-3014	566	2	'	'	PUNCT
cblr-3014	566	3	two	two	NUM
cblr-3014	566	4	considerations	consideration	NOUN
cblr-3014	566	5	strengthen	strengthen	VERB
cblr-3014	566	6	the	the	DET
cblr-3014	566	7	argument	argument	NOUN
cblr-3014	566	8	that	that	SCONJ
cblr-3014	566	9	parmalat	parmalat	PROPN
cblr-3014	566	10	's	's	PART
cblr-3014	566	11	fraud	fraud	NOUN
cblr-3014	566	12	was	be	AUX
cblr-3014	566	13	conceived	conceive	VERB
cblr-3014	566	14	to	to	PART
cblr-3014	566	15	"	"	PUNCT
cblr-3014	566	16	weather	weather	VERB
cblr-3014	566	17	out	out	ADP
cblr-3014	566	18	"	"	PUNCT
cblr-3014	566	19	the	the	DET
cblr-3014	566	20	operational	operational	ADJ
cblr-3014	566	21	problems	problem	NOUN
cblr-3014	566	22	of	of	ADP
cblr-3014	566	23	the	the	DET
cblr-3014	566	24	company	company	NOUN
cblr-3014	566	25	.	.	PUNCT
cblr-3014	567	1	first	first	ADV
cblr-3014	567	2	,	,	PUNCT
cblr-3014	567	3	unlike	unlike	ADP
cblr-3014	567	4	enron	enron	PROPN
cblr-3014	567	5	,	,	PUNCT
cblr-3014	567	6	parmalat	parmalat	PROPN
cblr-3014	567	7	had	have	AUX
cblr-3014	567	8	been	be	AUX
cblr-3014	567	9	founded	found	VERB
cblr-3014	567	10	by	by	ADP
cblr-3014	567	11	tanzi	tanzi	NOUN
cblr-3014	567	12	himself	himself	PRON
cblr-3014	567	13	,	,	PUNCT
cblr-3014	567	14	and	and	CCONJ
cblr-3014	567	15	it	it	PRON
cblr-3014	567	16	had	have	AUX
cblr-3014	567	17	always	always	ADV
cblr-3014	567	18	been	be	AUX
cblr-3014	567	19	under	under	ADP
cblr-3014	567	20	the	the	DET
cblr-3014	567	21	control	control	NOUN
cblr-3014	567	22	of	of	ADP
cblr-3014	567	23	the	the	DET
cblr-3014	567	24	tanzi	tanzi	PROPN
cblr-3014	567	25	family	family	NOUN
cblr-3014	567	26	.	.	PUNCT
cblr-3014	568	1	the	the	DET
cblr-3014	568	2	personal	personal	ADJ
cblr-3014	568	3	attachment	attachment	NOUN
cblr-3014	568	4	to	to	ADP
cblr-3014	568	5	a	a	DET
cblr-3014	568	6	firm	firm	NOUN
cblr-3014	568	7	that	that	SCONJ
cblr-3014	568	8	he	he	PRON
cblr-3014	568	9	had	have	AUX
cblr-3014	568	10	created	create	VERB
cblr-3014	568	11	and	and	CCONJ
cblr-3014	568	12	nurtured	nurture	VERB
cblr-3014	568	13	for	for	ADP
cblr-3014	568	14	over	over	ADP
cblr-3014	568	15	forty	forty	NUM
cblr-3014	568	16	years	year	NOUN
cblr-3014	568	17	can	can	AUX
cblr-3014	568	18	explain	explain	VERB
cblr-3014	568	19	tanzi	tanzi	PROPN
cblr-3014	568	20	's	's	PART
cblr-3014	568	21	reluctance	reluctance	NOUN
cblr-3014	568	22	to	to	PART
cblr-3014	568	23	let	let	VERB
cblr-3014	568	24	it	it	PRON
cblr-3014	568	25	go	go	VERB
cblr-3014	568	26	bankrupt	bankrupt	ADJ
cblr-3014	568	27	.	.	PUNCT
cblr-3014	569	1	second	second	ADJ
cblr-3014	569	2	,	,	PUNCT
cblr-3014	569	3	the	the	DET
cblr-3014	569	4	motivations	motivation	NOUN
cblr-3014	569	5	of	of	ADP
cblr-3014	569	6	parmalat	parmalat	PROPN
cblr-3014	569	7	's	's	PART
cblr-3014	569	8	and	and	CCONJ
cblr-3014	569	9	enron	enron	PROPN
cblr-3014	569	10	's	's	PART
cblr-3014	569	11	management	management	NOUN
cblr-3014	569	12	differ	differ	VERB
cblr-3014	569	13	in	in	ADP
cblr-3014	569	14	their	their	PRON
cblr-3014	569	15	social	social	ADJ
cblr-3014	569	16	dimension	dimension	NOUN
cblr-3014	569	17	.	.	PUNCT
cblr-3014	570	1	parmalat	parmalat	PROPN
cblr-3014	570	2	's	's	PART
cblr-3014	570	3	headquarters	headquarters	NOUN
cblr-3014	570	4	had	have	AUX
cblr-3014	570	5	always	always	ADV
cblr-3014	570	6	been	be	AUX
cblr-3014	570	7	located	locate	VERB
cblr-3014	570	8	in	in	ADP
cblr-3014	570	9	the	the	DET
cblr-3014	570	10	small	small	ADJ
cblr-3014	570	11	town	town	NOUN
cblr-3014	570	12	of	of	ADP
cblr-3014	570	13	collecchio	collecchio	PROPN
cblr-3014	570	14	,	,	PUNCT
cblr-3014	570	15	which	which	PRON
cblr-3014	570	16	has	have	VERB
cblr-3014	570	17	less	less	ADJ
cblr-3014	570	18	than	than	ADP
cblr-3014	570	19	12,000	12,000	NUM
cblr-3014	570	20	inhabitants.155	inhabitants.155	NOUN
cblr-3014	570	21	parma	parma	PROPN
cblr-3014	570	22	,	,	PUNCT
cblr-3014	570	23	the	the	DET
cblr-3014	570	24	"	"	PUNCT
cblr-3014	570	25	metropolis	metropolis	NOUN
cblr-3014	570	26	"	"	PUNCT
cblr-3014	570	27	in	in	ADP
cblr-3014	570	28	which	which	PRON
cblr-3014	570	29	tanzi	tanzi	PROPN
cblr-3014	570	30	conducted	conduct	VERB
cblr-3014	570	31	most	most	ADJ
cblr-3014	570	32	of	of	ADP
cblr-3014	570	33	the	the	DET
cblr-3014	570	34	company	company	NOUN
cblr-3014	570	35	's	's	PART
cblr-3014	570	36	business	business	NOUN
cblr-3014	570	37	,	,	PUNCT
cblr-3014	570	38	currently	currently	ADV
cblr-3014	570	39	counts	count	VERB
cblr-3014	570	40	less	less	ADJ
cblr-3014	570	41	than	than	ADP
cblr-3014	570	42	160,000	160,000	NUM
cblr-3014	570	43	inhabitants	inhabitant	NOUN
cblr-3014	570	44	.	.	PUNCT
cblr-3014	571	1	56	56	NUM
cblr-3014	571	2	in	in	ADP
cblr-3014	571	3	such	such	DET
cblr-3014	571	4	a	a	DET
cblr-3014	571	5	small	small	ADJ
cblr-3014	571	6	social	social	ADJ
cblr-3014	571	7	scene	scene	NOUN
cblr-3014	571	8	,	,	PUNCT
cblr-3014	571	9	the	the	DET
cblr-3014	571	10	impressive	impressive	ADJ
cblr-3014	571	11	growth	growth	NOUN
cblr-3014	571	12	of	of	ADP
cblr-3014	571	13	parmalat	parmalat	PROPN
cblr-3014	571	14	brought	bring	VERB
cblr-3014	571	15	tanzi	tanzi	PROPN
cblr-3014	571	16	a	a	DET
cblr-3014	571	17	great	great	ADJ
cblr-3014	571	18	deal	deal	NOUN
cblr-3014	571	19	of	of	ADP
cblr-3014	571	20	recognition	recognition	NOUN
cblr-3014	571	21	.	.	PUNCT
cblr-3014	572	1	soon	soon	ADV
cblr-3014	572	2	his	his	PRON
cblr-3014	572	3	name	name	NOUN
cblr-3014	572	4	was	be	AUX
cblr-3014	572	5	known	know	VERB
cblr-3014	572	6	all	all	ADV
cblr-3014	572	7	over	over	ADP
cblr-3014	572	8	italy	italy	PROPN
cblr-3014	572	9	.	.	PUNCT
cblr-3014	573	1	upon	upon	SCONJ
cblr-3014	573	2	purchasing	purchase	VERB
cblr-3014	573	3	the	the	DET
cblr-3014	573	4	soccer	soccer	NOUN
cblr-3014	573	5	team	team	NOUN
cblr-3014	573	6	parma	parma	PROPN
cblr-3014	573	7	a.c	a.c	PROPN
cblr-3014	573	8	.	.	PROPN
cblr-3014	573	9	,	,	PUNCT
cblr-3014	573	10	he	he	PRON
cblr-3014	573	11	officially	officially	ADV
cblr-3014	573	12	became	become	VERB
cblr-3014	573	13	one	one	NUM
cblr-3014	573	14	of	of	ADP
cblr-3014	573	15	italy	italy	PROPN
cblr-3014	573	16	's	's	PART
cblr-3014	573	17	most	most	ADV
cblr-3014	573	18	respected	respected	ADJ
cblr-3014	573	19	and	and	CCONJ
cblr-3014	573	20	admired	admire	VERB
cblr-3014	573	21	"	"	PUNCT
cblr-3014	573	22	celebrities	celebrity	NOUN
cblr-3014	573	23	.	.	PUNCT
cblr-3014	573	24	"	"	PUNCT
cblr-3014	574	1	and	and	CCONJ
cblr-3014	574	2	with	with	ADP
cblr-3014	574	3	money	money	NOUN
cblr-3014	574	4	came	come	VERB
cblr-3014	574	5	power	power	NOUN
cblr-3014	574	6	.	.	PUNCT
cblr-3014	575	1	thanks	thank	NOUN
cblr-3014	575	2	to	to	ADP
cblr-3014	575	3	his	his	PRON
cblr-3014	575	4	economic	economic	ADJ
cblr-3014	575	5	success	success	NOUN
cblr-3014	575	6	,	,	PUNCT
cblr-3014	575	7	tanzi	tanzi	PROPN
cblr-3014	575	8	was	be	AUX
cblr-3014	575	9	able	able	ADJ
cblr-3014	575	10	to	to	PART
cblr-3014	575	11	acquire	acquire	VERB
cblr-3014	575	12	the	the	DET
cblr-3014	575	13	friendship	friendship	NOUN
cblr-3014	575	14	and	and	CCONJ
cblr-3014	575	15	protection	protection	NOUN
cblr-3014	575	16	of	of	ADP
cblr-3014	575	17	various	various	ADJ
cblr-3014	575	18	politicians	politician	NOUN
cblr-3014	575	19	.	.	PUNCT
cblr-3014	576	1	however	however	ADV
cblr-3014	576	2	,	,	PUNCT
cblr-3014	576	3	it	it	PRON
cblr-3014	576	4	would	would	AUX
cblr-3014	576	5	be	be	AUX
cblr-3014	576	6	foolish	foolish	ADJ
cblr-3014	576	7	to	to	PART
cblr-3014	576	8	argue	argue	VERB
cblr-3014	576	9	that	that	SCONJ
cblr-3014	576	10	enron	enron	PROPN
cblr-3014	576	11	's	's	PART
cblr-3014	576	12	management	management	NOUN
cblr-3014	576	13	was	be	AUX
cblr-3014	576	14	immune	immune	ADJ
cblr-3014	576	15	from	from	ADP
cblr-3014	576	16	the	the	DET
cblr-3014	576	17	influence	influence	NOUN
cblr-3014	576	18	of	of	ADP
cblr-3014	576	19	the	the	DET
cblr-3014	576	20	company	company	NOUN
cblr-3014	576	21	's	's	PART
cblr-3014	576	22	success	success	NOUN
cblr-3014	576	23	and	and	CCONJ
cblr-3014	576	24	the	the	DET
cblr-3014	576	25	political	political	ADJ
cblr-3014	576	26	attention	attention	NOUN
cblr-3014	576	27	it	it	PRON
cblr-3014	576	28	drew	draw	VERB
cblr-3014	576	29	.	.	PUNCT
cblr-3014	577	1	for	for	ADP
cblr-3014	577	2	years	year	NOUN
cblr-3014	577	3	,	,	PUNCT
cblr-3014	577	4	enron	enron	PROPN
cblr-3014	577	5	maintained	maintain	VERB
cblr-3014	577	6	strong	strong	ADJ
cblr-3014	577	7	ties	tie	NOUN
cblr-3014	577	8	with	with	ADP
cblr-3014	577	9	washington	washington	PROPN
cblr-3014	577	10	by	by	ADP
cblr-3014	577	11	contributing	contribute	VERB
cblr-3014	577	12	generously	generously	ADV
cblr-3014	577	13	to	to	ADP
cblr-3014	577	14	both	both	DET
cblr-3014	577	15	the	the	DET
cblr-3014	577	16	democratic	democratic	ADJ
cblr-3014	577	17	and	and	CCONJ
cblr-3014	577	18	the	the	DET
cblr-3014	577	19	republican	republican	ADJ
cblr-3014	577	20	parties	party	NOUN
cblr-3014	577	21	.	.	PUNCT
cblr-3014	578	1	"	"	PUNCT
cblr-3014	578	2	'	'	PUNCT
cblr-3014	578	3	it	it	PRON
cblr-3014	578	4	is	be	AUX
cblr-3014	578	5	not	not	PART
cblr-3014	578	6	a	a	DET
cblr-3014	578	7	mere	mere	ADJ
cblr-3014	578	8	coincidence	coincidence	NOUN
cblr-3014	578	9	that	that	PRON
cblr-3014	578	10	george	george	PROPN
cblr-3014	578	11	w.	w.	PROPN
cblr-3014	578	12	bush	bush	PROPN
cblr-3014	578	13	would	would	AUX
cblr-3014	578	14	affectionately	affectionately	ADV
cblr-3014	578	15	call	call	VERB
cblr-3014	578	16	kenneth	kenneth	PROPN
cblr-3014	578	17	lay	lie	VERB
cblr-3014	578	18	"	"	PUNCT
cblr-3014	578	19	kenny	kenny	PROPN
cblr-3014	578	20	boy	boy	PROPN
cblr-3014	578	21	"	"	PUNCT
cblr-3014	578	22	(	(	PUNCT
cblr-3014	578	23	at	at	ADP
cblr-3014	578	24	least	least	ADJ
cblr-3014	578	25	up	up	ADP
cblr-3014	578	26	until	until	SCONJ
cblr-3014	578	27	the	the	DET
cblr-3014	578	28	scandal	scandal	NOUN
cblr-3014	578	29	unraveled	unravel	VERB
cblr-3014	578	30	,	,	PUNCT
cblr-3014	578	31	when	when	SCONJ
cblr-3014	578	32	154	154	NUM
cblr-3014	578	33	i	i	PROPN
cblr-3014	578	34	d.	d.	PROPN
cblr-3014	578	35	at	at	ADP
cblr-3014	578	36	122	122	NUM
cblr-3014	578	37	.	.	PUNCT
cblr-3014	578	38	155	155	NUM
cblr-3014	578	39	comune	comune	PROPN
cblr-3014	578	40	di	di	X
cblr-3014	578	41	collecchio	collecchio	PROPN
cblr-3014	578	42	,	,	PUNCT
cblr-3014	578	43	http://www.comuniitaliani.it/0341009/	http://www.comuniitaliani.it/0341009/	PROPN
cblr-3014	578	44	index.html	index.html	NOUN
cblr-3014	578	45	(	(	PUNCT
cblr-3014	578	46	last	last	ADV
cblr-3014	578	47	visited	visit	VERB
cblr-3014	578	48	nov	nov	PROPN
cblr-3014	578	49	.	.	PROPN
cblr-3014	578	50	6	6	NUM
cblr-3014	578	51	,	,	PUNCT
cblr-3014	578	52	2005	2005	NUM
cblr-3014	578	53	)	)	PUNCT
cblr-3014	578	54	.	.	PUNCT
cblr-3014	579	1	156	156	NUM
cblr-3014	579	2	comune	comune	PROPN
cblr-3014	579	3	di	di	X
cblr-3014	579	4	parma	parma	PROPN
cblr-3014	579	5	,	,	PUNCT
cblr-3014	579	6	http://www.comuni-italiani.it/034027/	http://www.comuni-italiani.it/034027/	PROPN
cblr-3014	579	7	(	(	PUNCT
cblr-3014	579	8	last	last	ADV
cblr-3014	579	9	visited	visit	VERB
cblr-3014	579	10	nov	nov	PROPN
cblr-3014	579	11	.	.	PROPN
cblr-3014	579	12	6	6	NUM
cblr-3014	579	13	,	,	PUNCT
cblr-3014	579	14	2005	2005	NUM
cblr-3014	579	15	)	)	PUNCT
cblr-3014	579	16	.	.	PUNCT
cblr-3014	580	1	157	157	NUM
cblr-3014	580	2	don	don	PROPN
cblr-3014	580	3	van	van	PROPN
cblr-3014	580	4	natta	natta	PROPN
cblr-3014	580	5	,	,	PUNCT
cblr-3014	580	6	jr	jr	PROPN
cblr-3014	580	7	.	.	PROPN
cblr-3014	580	8	,	,	PUNCT
cblr-3014	580	9	enron	enron	PROPN
cblr-3014	580	10	's	's	PART
cblr-3014	580	11	collapse	collapse	NOUN
cblr-3014	580	12	:	:	PUNCT
cblr-3014	580	13	the	the	DET
cblr-3014	580	14	politicians	politician	NOUN
cblr-3014	580	15	,	,	PUNCT
cblr-3014	580	16	n.y	n.y	PROPN
cblr-3014	580	17	.	.	PROPN
cblr-3014	580	18	times	times	PROPN
cblr-3014	580	19	,	,	PUNCT
cblr-3014	580	20	jan	jan	PROPN
cblr-3014	580	21	.	.	PROPN
cblr-3014	580	22	21	21	NUM
cblr-3014	580	23	,	,	PUNCT
cblr-3014	580	24	2002	2002	NUM
cblr-3014	580	25	,	,	PUNCT
cblr-3014	580	26	at	at	ADP
cblr-3014	580	27	a13	a13	NOUN
cblr-3014	580	28	.	.	PUNCT
cblr-3014	581	1	no	no	INTJ
cblr-3014	581	2	.	.	PUNCT
cblr-3014	582	1	3:765	3:765	NUM
cblr-3014	582	2	"	"	PUNCT
cblr-3014	582	3	kenny	kenny	PROPN
cblr-3014	582	4	boy	boy	PROPN
cblr-3014	582	5	"	"	PUNCT
cblr-3014	582	6	suddenly	suddenly	ADV
cblr-3014	582	7	became	become	VERB
cblr-3014	582	8	"	"	PUNCT
cblr-3014	582	9	mr	mr	PROPN
cblr-3014	582	10	.	.	PROPN
cblr-3014	582	11	lay").'58	lay").'58	PROPN
cblr-3014	583	1	yet	yet	ADV
cblr-3014	583	2	despite	despite	SCONJ
cblr-3014	583	3	their	their	PRON
cblr-3014	583	4	strong	strong	ADJ
cblr-3014	583	5	political	political	ADJ
cblr-3014	583	6	ties	tie	NOUN
cblr-3014	583	7	and	and	CCONJ
cblr-3014	583	8	the	the	DET
cblr-3014	583	9	standing	standing	NOUN
cblr-3014	583	10	that	that	PRON
cblr-3014	583	11	they	they	PRON
cblr-3014	583	12	acquired	acquire	VERB
cblr-3014	583	13	within	within	ADP
cblr-3014	583	14	high	high	ADJ
cblr-3014	583	15	-	-	PUNCT
cblr-3014	583	16	class	class	NOUN
cblr-3014	583	17	circles	circle	NOUN
cblr-3014	583	18	,	,	PUNCT
cblr-3014	583	19	enron	enron	PROPN
cblr-3014	583	20	's	's	PART
cblr-3014	583	21	managers	manager	NOUN
cblr-3014	583	22	arguably	arguably	ADV
cblr-3014	583	23	never	never	ADV
cblr-3014	583	24	acquired	acquire	VERB
cblr-3014	583	25	the	the	DET
cblr-3014	583	26	"	"	PUNCT
cblr-3014	583	27	celebrity	celebrity	NOUN
cblr-3014	583	28	"	"	PUNCT
cblr-3014	583	29	status	status	NOUN
cblr-3014	583	30	that	that	PRON
cblr-3014	583	31	tanzi	tanzi	PROPN
cblr-3014	583	32	and	and	CCONJ
cblr-3014	583	33	other	other	ADJ
cblr-3014	583	34	top	top	ADJ
cblr-3014	583	35	parmalat	parmalat	PROPN
cblr-3014	583	36	officials	official	NOUN
cblr-3014	583	37	achieved	achieve	VERB
cblr-3014	583	38	.	.	PUNCT
cblr-3014	584	1	so	so	ADV
cblr-3014	584	2	,	,	PUNCT
cblr-3014	584	3	while	while	SCONJ
cblr-3014	584	4	the	the	DET
cblr-3014	584	5	ris	ris	PROPN
cblr-3014	584	6	-	-	PROPN
cblr-3014	584	7	k	k	PROPN
cblr-3014	584	8	of	of	ADP
cblr-3014	584	9	bankruptcy	bankruptcy	NOUN
cblr-3014	584	10	for	for	ADP
cblr-3014	584	11	lay	lay	NOUN
cblr-3014	584	12	and	and	CCONJ
cblr-3014	584	13	his	his	PRON
cblr-3014	584	14	colleagues	colleague	NOUN
cblr-3014	584	15	primarily	primarily	ADV
cblr-3014	584	16	meant	mean	VERB
cblr-3014	584	17	the	the	DET
cblr-3014	584	18	potential	potential	ADJ
cblr-3014	584	19	loss	loss	NOUN
cblr-3014	584	20	of	of	ADP
cblr-3014	584	21	great	great	ADJ
cblr-3014	584	22	amounts	amount	NOUN
cblr-3014	584	23	of	of	ADP
cblr-3014	584	24	money	money	NOUN
cblr-3014	584	25	,	,	PUNCT
cblr-3014	584	26	for	for	ADP
cblr-3014	584	27	tanzi	tanzi	NOUN
cblr-3014	584	28	and	and	CCONJ
cblr-3014	584	29	his	his	PRON
cblr-3014	584	30	colleagues	colleague	NOUN
cblr-3014	584	31	,	,	PUNCT
cblr-3014	584	32	it	it	PRON
cblr-3014	584	33	meant	mean	VERB
cblr-3014	584	34	the	the	DET
cblr-3014	584	35	destruction	destruction	NOUN
cblr-3014	584	36	of	of	ADP
cblr-3014	584	37	a	a	DET
cblr-3014	584	38	family	family	NOUN
cblr-3014	584	39	-	-	PUNCT
cblr-3014	584	40	owned	own	VERB
cblr-3014	584	41	business	business	NOUN
cblr-3014	584	42	and	and	CCONJ
cblr-3014	584	43	the	the	DET
cblr-3014	584	44	loss	loss	NOUN
cblr-3014	584	45	of	of	ADP
cblr-3014	584	46	a	a	DET
cblr-3014	584	47	status	status	NOUN
cblr-3014	584	48	that	that	PRON
cblr-3014	584	49	they	they	PRON
cblr-3014	584	50	had	have	AUX
cblr-3014	584	51	worked	work	VERB
cblr-3014	584	52	hard	hard	ADV
cblr-3014	584	53	to	to	PART
cblr-3014	584	54	acquire	acquire	VERB
cblr-3014	584	55	.	.	PUNCT
cblr-3014	585	1	the	the	DET
cblr-3014	585	2	suggestion	suggestion	NOUN
cblr-3014	585	3	that	that	SCONJ
cblr-3014	585	4	parmalat	parmalat	PROPN
cblr-3014	585	5	's	's	PART
cblr-3014	585	6	fraud	fraud	NOUN
cblr-3014	585	7	was	be	AUX
cblr-3014	585	8	in	in	ADP
cblr-3014	585	9	great	great	ADJ
cblr-3014	585	10	part	part	NOUN
cblr-3014	585	11	an	an	DET
cblr-3014	585	12	attempt	attempt	NOUN
cblr-3014	585	13	to	to	PART
cblr-3014	585	14	"	"	PUNCT
cblr-3014	585	15	weather	weather	VERB
cblr-3014	585	16	out	out	ADP
cblr-3014	585	17	the	the	DET
cblr-3014	585	18	storm	storm	NOUN
cblr-3014	585	19	"	"	PUNCT
cblr-3014	585	20	ties	tie	NOUN
cblr-3014	585	21	in	in	ADP
cblr-3014	585	22	nicely	nicely	ADV
cblr-3014	585	23	with	with	ADP
cblr-3014	585	24	the	the	DET
cblr-3014	585	25	considerations	consideration	NOUN
cblr-3014	585	26	outlined	outline	VERB
cblr-3014	585	27	above	above	ADP
cblr-3014	585	28	regarding	regard	VERB
cblr-3014	585	29	the	the	DET
cblr-3014	585	30	differences	difference	NOUN
cblr-3014	585	31	between	between	ADP
cblr-3014	585	32	the	the	DET
cblr-3014	585	33	impressive	impressive	ADJ
cblr-3014	585	34	growth	growth	NOUN
cblr-3014	585	35	stories	story	NOUN
cblr-3014	585	36	of	of	ADP
cblr-3014	585	37	enron	enron	PROPN
cblr-3014	585	38	and	and	CCONJ
cblr-3014	585	39	parmalat	parmalat	PROPN
cblr-3014	585	40	.	.	PUNCT
cblr-3014	586	1	as	as	SCONJ
cblr-3014	586	2	previously	previously	ADV
cblr-3014	586	3	mentioned	mention	VERB
cblr-3014	586	4	,	,	PUNCT
cblr-3014	586	5	both	both	DET
cblr-3014	586	6	firms	firm	NOUN
cblr-3014	586	7	displayed	display	VERB
cblr-3014	586	8	striking	strike	VERB
cblr-3014	586	9	growth	growth	NOUN
cblr-3014	586	10	patterns	pattern	NOUN
cblr-3014	586	11	(	(	PUNCT
cblr-3014	586	12	at	at	ADP
cblr-3014	586	13	least	least	ADJ
cblr-3014	586	14	on	on	ADP
cblr-3014	586	15	their	their	PRON
cblr-3014	586	16	books	book	NOUN
cblr-3014	586	17	)	)	PUNCT
cblr-3014	586	18	.	.	PUNCT
cblr-3014	587	1	but	but	CCONJ
cblr-3014	587	2	while	while	SCONJ
cblr-3014	587	3	enron	enron	PROPN
cblr-3014	587	4	's	's	PART
cblr-3014	587	5	management	management	NOUN
cblr-3014	587	6	wanted	want	VERB
cblr-3014	587	7	to	to	PART
cblr-3014	587	8	boost	boost	VERB
cblr-3014	587	9	revenues	revenue	NOUN
cblr-3014	587	10	to	to	PART
cblr-3014	587	11	increase	increase	VERB
cblr-3014	587	12	the	the	DET
cblr-3014	587	13	company	company	NOUN
cblr-3014	587	14	's	's	PART
cblr-3014	587	15	stock	stock	NOUN
cblr-3014	587	16	price	price	NOUN
cblr-3014	587	17	and	and	CCONJ
cblr-3014	587	18	achieve	achieve	VERB
cblr-3014	587	19	economic	economic	ADJ
cblr-3014	587	20	benefits	benefit	NOUN
cblr-3014	587	21	,	,	PUNCT
cblr-3014	587	22	parmalat	parmalat	PROPN
cblr-3014	587	23	did	do	AUX
cblr-3014	587	24	not	not	PART
cblr-3014	587	25	pursue	pursue	VERB
cblr-3014	587	26	acquisitions	acquisition	NOUN
cblr-3014	587	27	primarily	primarily	ADV
cblr-3014	587	28	to	to	PART
cblr-3014	587	29	increase	increase	VERB
cblr-3014	587	30	revenues	revenue	NOUN
cblr-3014	587	31	for	for	ADP
cblr-3014	587	32	the	the	DET
cblr-3014	587	33	benefit	benefit	NOUN
cblr-3014	587	34	of	of	ADP
cblr-3014	587	35	management	management	NOUN
cblr-3014	587	36	.	.	PUNCT
cblr-3014	588	1	instead	instead	ADV
cblr-3014	588	2	,	,	PUNCT
cblr-3014	588	3	parmalat	parmalat	PROPN
cblr-3014	588	4	needed	need	VERB
cblr-3014	588	5	to	to	PART
cblr-3014	588	6	grow	grow	VERB
cblr-3014	588	7	in	in	ADP
cblr-3014	588	8	size	size	NOUN
cblr-3014	588	9	to	to	PART
cblr-3014	588	10	continue	continue	VERB
cblr-3014	588	11	operations	operation	NOUN
cblr-3014	588	12	and	and	CCONJ
cblr-3014	588	13	conceal	conceal	VERB
cblr-3014	588	14	its	its	PRON
cblr-3014	588	15	fraud	fraud	NOUN
cblr-3014	588	16	,	,	PUNCT
cblr-3014	588	17	as	as	SCONJ
cblr-3014	588	18	evidenced	evidence	VERB
cblr-3014	588	19	by	by	ADP
cblr-3014	588	20	parmalat	parmalat	PROPN
cblr-3014	588	21	's	's	PART
cblr-3014	588	22	new	new	ADJ
cblr-3014	588	23	acquisition	acquisition	NOUN
cblr-3014	588	24	in	in	ADP
cblr-3014	588	25	south	south	PROPN
cblr-3014	588	26	africa	africa	PROPN
cblr-3014	588	27	a	a	DET
cblr-3014	588	28	few	few	ADJ
cblr-3014	588	29	months	month	NOUN
cblr-3014	588	30	before	before	SCONJ
cblr-3014	588	31	the	the	DET
cblr-3014	588	32	fraud	fraud	NOUN
cblr-3014	588	33	unraveled	unravel	VERB
cblr-3014	588	34	.	.	PUNCT
cblr-3014	588	35	'59	'59	NUM
cblr-3014	588	36	as	as	ADP
cblr-3014	588	37	vito	vito	PROPN
cblr-3014	588	38	zancani	zancani	PROPN
cblr-3014	588	39	,	,	PUNCT
cblr-3014	588	40	the	the	DET
cblr-3014	588	41	chief	chief	NOUN
cblr-3014	588	42	investigating	investigate	VERB
cblr-3014	588	43	magistrate	magistrate	NOUN
cblr-3014	588	44	in	in	ADP
cblr-3014	588	45	parma	parma	NOUN
cblr-3014	588	46	declared	declare	VERB
cblr-3014	588	47	,	,	PUNCT
cblr-3014	588	48	"	"	PUNCT
cblr-3014	588	49	[	[	X
cblr-3014	588	50	it	it	PRON
cblr-3014	588	51	was	be	AUX
cblr-3014	588	52	a	a	DET
cblr-3014	588	53	reversal	reversal	NOUN
cblr-3014	588	54	of	of	ADP
cblr-3014	588	55	logic	logic	NOUN
cblr-3014	588	56	,	,	PUNCT
cblr-3014	588	57	[	[	X
cblr-3014	588	58	parmalat	parmalat	NOUN
cblr-3014	588	59	]	]	PUNCT
cblr-3014	588	60	had	have	VERB
cblr-3014	588	61	to	to	PART
cblr-3014	588	62	grow	grow	VERB
cblr-3014	588	63	to	to	PART
cblr-3014	588	64	hide	hide	VERB
cblr-3014	588	65	the	the	DET
cblr-3014	588	66	debt	debt	NOUN
cblr-3014	588	67	.	.	PUNCT
cblr-3014	589	1	"160	"160	PROPN
cblr-3014	589	2	in	in	ADP
cblr-3014	589	3	practice	practice	NOUN
cblr-3014	589	4	,	,	PUNCT
cblr-3014	589	5	parmalat	parmalat	PROPN
cblr-3014	589	6	resembled	resemble	VERB
cblr-3014	589	7	a	a	DET
cblr-3014	589	8	massive	massive	ADJ
cblr-3014	589	9	ponzi	ponzi	NOUN
cblr-3014	589	10	scheme	scheme	NOUN
cblr-3014	589	11	,	,	PUNCT
cblr-3014	589	12	destined	destine	VERB
cblr-3014	589	13	to	to	PART
cblr-3014	589	14	collapse	collapse	VERB
cblr-3014	589	15	once	once	SCONJ
cblr-3014	589	16	its	its	PRON
cblr-3014	589	17	sources	source	NOUN
cblr-3014	589	18	of	of	ADP
cblr-3014	589	19	cash	cash	NOUN
cblr-3014	589	20	flow	flow	NOUN
cblr-3014	589	21	drained	drain	VERB
cblr-3014	589	22	.	.	PUNCT
cblr-3014	590	1	this	this	DET
cblr-3014	590	2	evidence	evidence	NOUN
cblr-3014	590	3	supports	support	VERB
cblr-3014	590	4	the	the	DET
cblr-3014	590	5	argument	argument	NOUN
cblr-3014	590	6	that	that	SCONJ
cblr-3014	590	7	the	the	DET
cblr-3014	590	8	main	main	ADJ
cblr-3014	590	9	motivation	motivation	NOUN
cblr-3014	590	10	behind	behind	ADP
cblr-3014	590	11	the	the	DET
cblr-3014	590	12	parmalat	parmalat	PROPN
cblr-3014	590	13	fraud	fraud	NOUN
cblr-3014	590	14	was	be	AUX
cblr-3014	590	15	to	to	PART
cblr-3014	590	16	prevent	prevent	VERB
cblr-3014	590	17	the	the	DET
cblr-3014	590	18	company	company	NOUN
cblr-3014	590	19	from	from	ADP
cblr-3014	590	20	going	go	VERB
cblr-3014	590	21	bankrupt	bankrupt	ADJ
cblr-3014	590	22	.	.	PUNCT
cblr-3014	591	1	overall	overall	ADV
cblr-3014	591	2	,	,	PUNCT
cblr-3014	591	3	both	both	DET
cblr-3014	591	4	scandals	scandal	NOUN
cblr-3014	591	5	were	be	AUX
cblr-3014	591	6	characterized	characterize	VERB
cblr-3014	591	7	by	by	ADP
cblr-3014	591	8	greed	greed	NOUN
cblr-3014	591	9	.	.	PUNCT
cblr-3014	592	1	greed	greed	NOUN
cblr-3014	592	2	was	be	AUX
cblr-3014	592	3	ultimately	ultimately	ADV
cblr-3014	592	4	the	the	DET
cblr-3014	592	5	reason	reason	NOUN
cblr-3014	592	6	why	why	SCONJ
cblr-3014	592	7	so	so	ADV
cblr-3014	592	8	many	many	ADJ
cblr-3014	592	9	people	people	NOUN
cblr-3014	592	10	acquiesced	acquiesce	VERB
cblr-3014	592	11	to	to	ADP
cblr-3014	592	12	the	the	DET
cblr-3014	592	13	fraudulent	fraudulent	ADJ
cblr-3014	592	14	schemes	scheme	NOUN
cblr-3014	592	15	conceived	conceive	VERB
cblr-3014	592	16	by	by	ADP
cblr-3014	592	17	both	both	DET
cblr-3014	592	18	158	158	NUM
cblr-3014	592	19	i	i	PRON
cblr-3014	592	20	d.	d.	PROPN
cblr-3014	592	21	159	159	NUM
cblr-3014	592	22	press	press	NOUN
cblr-3014	592	23	release	release	NOUN
cblr-3014	592	24	,	,	PUNCT
cblr-3014	592	25	parmalat	parmalat	ADJ
cblr-3014	592	26	finanziaria	finanziaria	PROPN
cblr-3014	592	27	,	,	PUNCT
cblr-3014	592	28	acquistion	acquistion	NOUN
cblr-3014	592	29	in	in	ADP
cblr-3014	592	30	south	south	PROPN
cblr-3014	592	31	africa	africa	PROPN
cblr-3014	592	32	,	,	PUNCT
cblr-3014	592	33	(	(	PUNCT
cblr-3014	592	34	july	july	PROPN
cblr-3014	592	35	23	23	NUM
cblr-3014	592	36	,	,	PUNCT
cblr-3014	592	37	2003	2003	NUM
cblr-3014	592	38	)	)	PUNCT
cblr-3014	592	39	,	,	PUNCT
cblr-3014	592	40	available	available	ADJ
cblr-3014	592	41	at	at	ADP
cblr-3014	592	42	http://www.parmalat.net/en/doc/	http://www.parmalat.net/en/doc/	PROPN
cblr-3014	592	43	2003.07.23%20south%20africa%20en.pdf	2003.07.23%20south%20africa%20en.pdf	PROPN
cblr-3014	592	44	.	.	PUNCT
cblr-3014	593	1	"	"	PUNCT
cblr-3014	593	2	8	8	NUM
cblr-3014	593	3	gumbel	gumbel	NOUN
cblr-3014	593	4	,	,	PUNCT
cblr-3014	593	5	supra	supra	PROPN
cblr-3014	593	6	note	note	PROPN
cblr-3014	593	7	41	41	NUM
cblr-3014	593	8	.	.	PUNCT
cblr-3014	594	1	col	col	PROPN
cblr-3014	594	2	umbia	umbia	PROPN
cblr-3014	594	3	b	b	PROPN
cblr-3014	594	4	usiness	usiness	PROPN
cblr-3014	594	5	la	la	PROPN
cblr-3014	594	6	w	w	PROPN
cblr-3014	594	7	re	re	PROPN
cblr-3014	594	8	vie	vie	PROPN
cblr-3014	594	9	w	w	PROPN
cblr-3014	594	10	(	(	PUNCT
cblr-3014	594	11	vol	vol	NOUN
cblr-3014	594	12	.	.	PROPN
cblr-3014	594	13	2005	2005	NUM
cblr-3014	594	14	enron	enron	PROPN
cblr-3014	594	15	's	's	PART
cblr-3014	594	16	and	and	CCONJ
cblr-3014	594	17	parmalat	parmalat	NOUN
cblr-3014	594	18	's	's	PART
cblr-3014	594	19	managers	manager	NOUN
cblr-3014	594	20	.	.	PUNCT
cblr-3014	595	1	but	but	CCONJ
cblr-3014	595	2	the	the	DET
cblr-3014	595	3	motivations	motivation	NOUN
cblr-3014	595	4	behind	behind	ADP
cblr-3014	595	5	the	the	DET
cblr-3014	595	6	two	two	NUM
cblr-3014	595	7	frauds	fraud	NOUN
cblr-3014	595	8	actually	actually	ADV
cblr-3014	595	9	differ	differ	VERB
cblr-3014	595	10	.	.	PUNCT
cblr-3014	596	1	indeed	indeed	ADV
cblr-3014	596	2	,	,	PUNCT
cblr-3014	596	3	the	the	DET
cblr-3014	596	4	parmalat	parmalat	ADJ
cblr-3014	596	5	case	case	NOUN
cblr-3014	596	6	was	be	AUX
cblr-3014	596	7	shaped	shape	VERB
cblr-3014	596	8	by	by	ADP
cblr-3014	596	9	more	more	ADJ
cblr-3014	596	10	typically	typically	ADV
cblr-3014	596	11	european	european	ADJ
cblr-3014	596	12	factors	factor	NOUN
cblr-3014	596	13	.	.	PUNCT
cblr-3014	597	1	first	first	ADV
cblr-3014	597	2	,	,	PUNCT
cblr-3014	597	3	while	while	SCONJ
cblr-3014	597	4	it	it	PRON
cblr-3014	597	5	is	be	AUX
cblr-3014	597	6	relatively	relatively	ADV
cblr-3014	597	7	uncommon	uncommon	ADJ
cblr-3014	597	8	for	for	SCONJ
cblr-3014	597	9	large	large	ADJ
cblr-3014	597	10	u.s	u.s	PROPN
cblr-3014	597	11	.	.	PROPN
cblr-3014	597	12	businesses	business	NOUN
cblr-3014	597	13	to	to	PART
cblr-3014	597	14	be	be	AUX
cblr-3014	597	15	family	family	NOUN
cblr-3014	597	16	-	-	PUNCT
cblr-3014	597	17	owned	own	VERB
cblr-3014	597	18	,	,	PUNCT
cblr-3014	597	19	this	this	DET
cblr-3014	597	20	phenomenon	phenomenon	NOUN
cblr-3014	597	21	is	be	AUX
cblr-3014	597	22	more	more	ADV
cblr-3014	597	23	widespread	widespread	ADJ
cblr-3014	597	24	in	in	ADP
cblr-3014	597	25	europe	europe	PROPN
cblr-3014	597	26	.	.	PUNCT
cblr-3014	598	1	161	161	NUM
cblr-3014	598	2	the	the	DET
cblr-3014	598	3	presence	presence	NOUN
cblr-3014	598	4	of	of	ADP
cblr-3014	598	5	a	a	DET
cblr-3014	598	6	controlling	control	VERB
cblr-3014	598	7	owner	owner	NOUN
cblr-3014	598	8	in	in	ADP
cblr-3014	598	9	the	the	DET
cblr-3014	598	10	parmalat	parmalat	ADJ
cblr-3014	598	11	scandal	scandal	NOUN
cblr-3014	598	12	meant	mean	VERB
cblr-3014	598	13	that	that	SCONJ
cblr-3014	598	14	different	different	ADJ
cblr-3014	598	15	conflicts	conflict	NOUN
cblr-3014	598	16	of	of	ADP
cblr-3014	598	17	interest	interest	NOUN
cblr-3014	598	18	were	be	AUX
cblr-3014	598	19	present	present	ADJ
cblr-3014	598	20	in	in	ADP
cblr-3014	598	21	that	that	DET
cblr-3014	598	22	situation	situation	NOUN
cblr-3014	598	23	as	as	SCONJ
cblr-3014	598	24	compared	compare	VERB
cblr-3014	598	25	to	to	ADP
cblr-3014	598	26	the	the	DET
cblr-3014	598	27	enron	enron	PROPN
cblr-3014	598	28	scandal	scandal	NOUN
cblr-3014	598	29	.	.	PUNCT
cblr-3014	599	1	moreover	moreover	ADV
cblr-3014	599	2	,	,	PUNCT
cblr-3014	599	3	the	the	DET
cblr-3014	599	4	fact	fact	NOUN
cblr-3014	599	5	that	that	SCONJ
cblr-3014	599	6	the	the	DET
cblr-3014	599	7	company	company	NOUN
cblr-3014	599	8	was	be	AUX
cblr-3014	599	9	familyowned	familyowne	VERB
cblr-3014	599	10	provided	provide	VERB
cblr-3014	599	11	tanzi	tanzi	PROPN
cblr-3014	599	12	with	with	ADP
cblr-3014	599	13	an	an	DET
cblr-3014	599	14	additional	additional	ADJ
cblr-3014	599	15	motivation	motivation	NOUN
cblr-3014	599	16	to	to	PART
cblr-3014	599	17	keep	keep	VERB
cblr-3014	599	18	parmalat	parmalat	NOUN
cblr-3014	599	19	from	from	ADP
cblr-3014	599	20	going	go	VERB
cblr-3014	599	21	bankrupt	bankrupt	ADJ
cblr-3014	599	22	.	.	PUNCT
cblr-3014	600	1	second	second	ADV
cblr-3014	600	2	,	,	PUNCT
cblr-3014	600	3	the	the	DET
cblr-3014	600	4	parmalat	parmalat	PROPN
cblr-3014	600	5	fraud	fraud	NOUN
cblr-3014	600	6	took	take	VERB
cblr-3014	600	7	place	place	NOUN
cblr-3014	600	8	in	in	ADP
cblr-3014	600	9	a	a	DET
cblr-3014	600	10	very	very	ADV
cblr-3014	600	11	european	european	ADJ
cblr-3014	600	12	(	(	PUNCT
cblr-3014	600	13	or	or	CCONJ
cblr-3014	600	14	at	at	ADP
cblr-3014	600	15	least	least	ADJ
cblr-3014	600	16	italian	italian	ADJ
cblr-3014	600	17	)	)	PUNCT
cblr-3014	600	18	social	social	ADJ
cblr-3014	600	19	setting	setting	NOUN
cblr-3014	600	20	;	;	PUNCT
cblr-3014	600	21	since	since	SCONJ
cblr-3014	600	22	the	the	DET
cblr-3014	600	23	social	social	ADJ
cblr-3014	600	24	and	and	CCONJ
cblr-3014	600	25	political	political	ADJ
cblr-3014	600	26	scene	scene	NOUN
cblr-3014	600	27	in	in	ADP
cblr-3014	600	28	european	european	ADJ
cblr-3014	600	29	countries	country	NOUN
cblr-3014	600	30	is	be	AUX
cblr-3014	600	31	much	much	ADV
cblr-3014	600	32	more	more	ADV
cblr-3014	600	33	parochial	parochial	ADJ
cblr-3014	600	34	than	than	ADP
cblr-3014	600	35	in	in	ADP
cblr-3014	600	36	the	the	DET
cblr-3014	600	37	u.s	u.s	PROPN
cblr-3014	600	38	.	.	PROPN
cblr-3014	600	39	,	,	PUNCT
cblr-3014	600	40	it	it	PRON
cblr-3014	600	41	is	be	AUX
cblr-3014	600	42	easier	easy	ADJ
cblr-3014	600	43	for	for	SCONJ
cblr-3014	600	44	a	a	DET
cblr-3014	600	45	rich	rich	ADJ
cblr-3014	600	46	businessman	businessman	NOUN
cblr-3014	600	47	to	to	PART
cblr-3014	600	48	acquire	acquire	VERB
cblr-3014	600	49	a	a	DET
cblr-3014	600	50	dominant	dominant	ADJ
cblr-3014	600	51	social	social	ADJ
cblr-3014	600	52	position.16	position.16	NOUN
cblr-3014	600	53	'	'	PUNCT
cblr-3014	600	54	since	since	SCONJ
cblr-3014	600	55	the	the	DET
cblr-3014	600	56	success	success	NOUN
cblr-3014	600	57	of	of	ADP
cblr-3014	600	58	his	his	PRON
cblr-3014	600	59	business	business	NOUN
cblr-3014	600	60	is	be	AUX
cblr-3014	600	61	the	the	DET
cblr-3014	600	62	reason	reason	NOUN
cblr-3014	600	63	behind	behind	ADP
cblr-3014	600	64	a	a	DET
cblr-3014	600	65	businessman	businessman	NOUN
cblr-3014	600	66	's	's	PART
cblr-3014	600	67	social	social	ADJ
cblr-3014	600	68	status	status	NOUN
cblr-3014	600	69	,	,	PUNCT
cblr-3014	600	70	he	he	PRON
cblr-3014	600	71	will	will	AUX
cblr-3014	600	72	be	be	AUX
cblr-3014	600	73	very	very	ADV
cblr-3014	600	74	reluctant	reluctant	ADJ
cblr-3014	600	75	to	to	PART
cblr-3014	600	76	let	let	VERB
cblr-3014	600	77	the	the	DET
cblr-3014	600	78	business	business	NOUN
cblr-3014	600	79	go	go	VERB
cblr-3014	600	80	bankrupt	bankrupt	ADJ
cblr-3014	600	81	.	.	PUNCT
cblr-3014	601	1	finally	finally	ADV
cblr-3014	601	2	,	,	PUNCT
cblr-3014	601	3	the	the	DET
cblr-3014	601	4	differences	difference	NOUN
cblr-3014	601	5	in	in	ADP
cblr-3014	601	6	enron	enron	PROPN
cblr-3014	601	7	's	's	PART
cblr-3014	601	8	and	and	CCONJ
cblr-3014	601	9	parmalat	parmalat	PROPN
cblr-3014	601	10	's	's	PART
cblr-3014	601	11	managers	manager	NOUN
cblr-3014	601	12	'	'	PART
cblr-3014	601	13	motivations	motivation	NOUN
cblr-3014	601	14	led	lead	VERB
cblr-3014	601	15	to	to	PART
cblr-3014	601	16	disparate	disparate	VERB
cblr-3014	601	17	"	"	PUNCT
cblr-3014	601	18	real	real	ADJ
cblr-3014	601	19	"	"	PUNCT
cblr-3014	601	20	economic	economic	ADJ
cblr-3014	601	21	effects	effect	NOUN
cblr-3014	601	22	.	.	PUNCT
cblr-3014	602	1	63	63	NUM
cblr-3014	602	2	the	the	DET
cblr-3014	602	3	evidence	evidence	NOUN
cblr-3014	602	4	presented	present	VERB
cblr-3014	602	5	above	above	ADV
cblr-3014	602	6	suggests	suggest	VERB
cblr-3014	602	7	that	that	SCONJ
cblr-3014	602	8	at	at	ADP
cblr-3014	602	9	the	the	DET
cblr-3014	602	10	time	time	NOUN
cblr-3014	602	11	the	the	DET
cblr-3014	602	12	fraud	fraud	NOUN
cblr-3014	602	13	was	be	AUX
cblr-3014	602	14	discovered	discover	VERB
cblr-3014	602	15	,	,	PUNCT
cblr-3014	602	16	parmalat	parmalat	PROPN
cblr-3014	602	17	's	's	PART
cblr-3014	602	18	financial	financial	ADJ
cblr-3014	602	19	position	position	NOUN
cblr-3014	602	20	was	be	AUX
cblr-3014	602	21	much	much	ADV
cblr-3014	602	22	more	more	ADV
cblr-3014	602	23	dire	dire	ADJ
cblr-3014	602	24	than	than	ADP
cblr-3014	602	25	enron	enron	PROPN
cblr-3014	602	26	's	's	PART
cblr-3014	602	27	.	.	PUNCT
cblr-3014	603	1	and	and	CCONJ
cblr-3014	603	2	while	while	SCONJ
cblr-3014	603	3	greed	greed	NOUN
cblr-3014	603	4	,	,	PUNCT
cblr-3014	603	5	rather	rather	ADV
cblr-3014	603	6	than	than	ADP
cblr-3014	603	7	financial	financial	ADJ
cblr-3014	603	8	problems	problem	NOUN
cblr-3014	603	9	,	,	PUNCT
cblr-3014	603	10	spurred	spur	VERB
cblr-3014	603	11	enron	enron	PROPN
cblr-3014	603	12	's	's	PART
cblr-3014	603	13	management	management	NOUN
cblr-3014	603	14	to	to	PART
cblr-3014	603	15	falsify	falsify	VERB
cblr-3014	603	16	its	its	PRON
cblr-3014	603	17	financial	financial	ADJ
cblr-3014	603	18	statements	statement	NOUN
cblr-3014	603	19	,	,	PUNCT
cblr-3014	603	20	parmalat	parmalat	PROPN
cblr-3014	603	21	's	's	PART
cblr-3014	603	22	management	management	NOUN
cblr-3014	603	23	was	be	AUX
cblr-3014	603	24	compelled	compel	VERB
cblr-3014	603	25	by	by	ADP
cblr-3014	603	26	the	the	DET
cblr-3014	603	27	company	company	NOUN
cblr-3014	603	28	's	's	PART
cblr-3014	603	29	disastrous	disastrous	ADJ
cblr-3014	603	30	financial	financial	ADJ
cblr-3014	603	31	situation	situation	NOUN
cblr-3014	603	32	to	to	PART
cblr-3014	603	33	"	"	PUNCT
cblr-3014	603	34	improve	improve	VERB
cblr-3014	603	35	"	"	PUNCT
cblr-3014	603	36	its	its	PRON
cblr-3014	603	37	books	book	NOUN
cblr-3014	603	38	so	so	SCONJ
cblr-3014	603	39	that	that	SCONJ
cblr-3014	603	40	it	it	PRON
cblr-3014	603	41	could	could	AUX
cblr-3014	603	42	"	"	PUNCT
cblr-3014	603	43	weather	weather	VERB
cblr-3014	603	44	out	out	ADP
cblr-3014	603	45	the	the	DET
cblr-3014	603	46	storm	storm	NOUN
cblr-3014	603	47	.	.	PUNCT
cblr-3014	603	48	"	"	PUNCT
cblr-3014	604	1	accordingly	accordingly	ADV
cblr-3014	604	2	,	,	PUNCT
cblr-3014	604	3	the	the	DET
cblr-3014	604	4	two	two	NUM
cblr-3014	604	5	frauds	fraud	NOUN
cblr-3014	604	6	had	have	VERB
cblr-3014	604	7	disparate	disparate	ADJ
cblr-3014	604	8	"	"	PUNCT
cblr-3014	604	9	real	real	ADJ
cblr-3014	604	10	"	"	PUNCT
cblr-3014	604	11	economic	economic	ADJ
cblr-3014	604	12	effects	effect	NOUN
cblr-3014	604	13	.	.	PUNCT
cblr-3014	605	1	intuitively	intuitively	ADV
cblr-3014	605	2	,	,	PUNCT
cblr-3014	605	3	it	it	PRON
cblr-3014	605	4	seems	seem	VERB
cblr-3014	605	5	much	much	ADV
cblr-3014	605	6	worse	bad	ADJ
cblr-3014	605	7	to	to	PART
cblr-3014	605	8	allow	allow	VERB
cblr-3014	605	9	an	an	DET
cblr-3014	605	10	inefficient	inefficient	ADJ
cblr-3014	605	11	company	company	NOUN
cblr-3014	605	12	to	to	PART
cblr-3014	605	13	stay	stay	VERB
cblr-3014	605	14	in	in	ADP
cblr-3014	605	15	business	business	NOUN
cblr-3014	605	16	through	through	ADP
cblr-3014	605	17	fraud	fraud	NOUN
cblr-3014	605	18	than	than	SCONJ
cblr-3014	605	19	to	to	PART
cblr-3014	605	20	allow	allow	VERB
cblr-3014	605	21	the	the	DET
cblr-3014	605	22	management	management	NOUN
cblr-3014	605	23	of	of	ADP
cblr-3014	605	24	a	a	DET
cblr-3014	605	25	relatively	relatively	ADV
cblr-3014	605	26	healthy	healthy	ADJ
cblr-3014	605	27	company	company	NOUN
cblr-3014	605	28	to	to	ADP
cblr-3014	605	29	161	161	NUM
cblr-3014	605	30	rafael	rafael	PROPN
cblr-3014	605	31	la	la	PROPN
cblr-3014	605	32	porta	porta	PROPN
cblr-3014	605	33	et	et	PROPN
cblr-3014	605	34	al	al	PROPN
cblr-3014	605	35	.	.	PROPN
cblr-3014	605	36	,	,	PUNCT
cblr-3014	605	37	corporate	corporate	ADJ
cblr-3014	605	38	ownership	ownership	NOUN
cblr-3014	605	39	around	around	ADP
cblr-3014	605	40	the	the	DET
cblr-3014	605	41	world	world	NOUN
cblr-3014	605	42	,	,	PUNCT
cblr-3014	605	43	54	54	NUM
cblr-3014	605	44	j.	j.	PROPN
cblr-3014	605	45	fin	fin	PROPN
cblr-3014	605	46	.	.	PUNCT
cblr-3014	606	1	471	471	NUM
cblr-3014	606	2	,	,	PUNCT
cblr-3014	606	3	471	471	NUM
cblr-3014	606	4	-	-	SYM
cblr-3014	606	5	72	72	NUM
cblr-3014	606	6	(	(	PUNCT
cblr-3014	606	7	1999	1999	NUM
cblr-3014	606	8	)	)	PUNCT
cblr-3014	606	9	.	.	PUNCT
cblr-3014	607	1	112	112	NUM
cblr-3014	607	2	this	this	PRON
cblr-3014	607	3	is	be	AUX
cblr-3014	607	4	not	not	PART
cblr-3014	607	5	to	to	PART
cblr-3014	607	6	say	say	VERB
cblr-3014	607	7	that	that	SCONJ
cblr-3014	607	8	american	american	ADJ
cblr-3014	607	9	managers	manager	NOUN
cblr-3014	607	10	do	do	AUX
cblr-3014	607	11	not	not	PART
cblr-3014	607	12	enjoy	enjoy	VERB
cblr-3014	607	13	the	the	DET
cblr-3014	607	14	social	social	ADJ
cblr-3014	607	15	benefits	benefit	NOUN
cblr-3014	607	16	deriving	derive	VERB
cblr-3014	607	17	from	from	ADP
cblr-3014	607	18	their	their	PRON
cblr-3014	607	19	business	business	NOUN
cblr-3014	607	20	success	success	NOUN
cblr-3014	607	21	,	,	PUNCT
cblr-3014	607	22	but	but	CCONJ
cblr-3014	607	23	arguably	arguably	ADV
cblr-3014	607	24	,	,	PUNCT
cblr-3014	607	25	given	give	VERB
cblr-3014	607	26	the	the	DET
cblr-3014	607	27	smaller	small	ADJ
cblr-3014	607	28	italian	italian	ADJ
cblr-3014	607	29	industrial	industrial	ADJ
cblr-3014	607	30	scene	scene	NOUN
cblr-3014	607	31	,	,	PUNCT
cblr-3014	607	32	social	social	ADJ
cblr-3014	607	33	influence	influence	NOUN
cblr-3014	607	34	was	be	AUX
cblr-3014	607	35	a	a	DET
cblr-3014	607	36	more	more	ADV
cblr-3014	607	37	prominent	prominent	ADJ
cblr-3014	607	38	factor	factor	NOUN
cblr-3014	607	39	in	in	ADP
cblr-3014	607	40	the	the	DET
cblr-3014	607	41	parmalat	parmalat	ADJ
cblr-3014	607	42	scandal	scandal	NOUN
cblr-3014	607	43	than	than	ADP
cblr-3014	607	44	in	in	ADP
cblr-3014	607	45	the	the	DET
cblr-3014	607	46	enron	enron	PROPN
cblr-3014	607	47	scandal	scandal	NOUN
cblr-3014	607	48	.	.	PUNCT
cblr-3014	608	1	1	1	NUM
cblr-3014	608	2	"	"	PUNCT
cblr-3014	608	3	by	by	ADP
cblr-3014	608	4	"	"	PUNCT
cblr-3014	608	5	real	real	ADJ
cblr-3014	608	6	economic	economic	ADJ
cblr-3014	608	7	effects	effect	NOUN
cblr-3014	608	8	,	,	PUNCT
cblr-3014	608	9	"	"	PUNCT
cblr-3014	608	10	i	i	PRON
cblr-3014	608	11	mean	mean	VERB
cblr-3014	608	12	the	the	DET
cblr-3014	608	13	actual	actual	ADJ
cblr-3014	608	14	impact	impact	NOUN
cblr-3014	608	15	of	of	ADP
cblr-3014	608	16	both	both	DET
cblr-3014	608	17	frauds	fraud	NOUN
cblr-3014	608	18	on	on	ADP
cblr-3014	608	19	the	the	DET
cblr-3014	608	20	allocation	allocation	NOUN
cblr-3014	608	21	of	of	ADP
cblr-3014	608	22	economic	economic	ADJ
cblr-3014	608	23	resources	resource	NOUN
cblr-3014	608	24	in	in	ADP
cblr-3014	608	25	society	society	NOUN
cblr-3014	608	26	.	.	PUNCT
cblr-3014	609	1	no	no	INTJ
cblr-3014	609	2	.	.	PUNCT
cblr-3014	610	1	3:765	3:765	PROPN
cblr-3014	610	2	is	be	AUX
cblr-3014	610	3	parmala	parmala	PROPN
cblr-3014	610	4	teurope	teurope	NOUN
cblr-3014	610	5	's	's	PART
cblr-3014	610	6	enron	enron	PROPN
cblr-3014	610	7	?	?	PUNCT
cblr-3014	611	1	steal	steal	VERB
cblr-3014	611	2	money	money	NOUN
cblr-3014	611	3	from	from	ADP
cblr-3014	611	4	shareholders	shareholder	NOUN
cblr-3014	611	5	.	.	PUNCT
cblr-3014	612	1	in	in	ADP
cblr-3014	612	2	reality	reality	NOUN
cblr-3014	612	3	,	,	PUNCT
cblr-3014	612	4	the	the	DET
cblr-3014	612	5	primary	primary	ADJ
cblr-3014	612	6	effect	effect	NOUN
cblr-3014	612	7	of	of	ADP
cblr-3014	612	8	the	the	DET
cblr-3014	612	9	enron	enron	PROPN
cblr-3014	612	10	fraud	fraud	NOUN
cblr-3014	612	11	was	be	AUX
cblr-3014	612	12	a	a	DET
cblr-3014	612	13	massive	massive	ADJ
cblr-3014	612	14	transfer	transfer	NOUN
cblr-3014	612	15	of	of	ADP
cblr-3014	612	16	wealth	wealth	NOUN
cblr-3014	612	17	from	from	ADP
cblr-3014	612	18	enron	enron	PROPN
cblr-3014	612	19	's	's	PART
cblr-3014	612	20	shareholders	shareholder	NOUN
cblr-3014	612	21	and	and	CCONJ
cblr-3014	612	22	employees	employee	NOUN
cblr-3014	612	23	(	(	PUNCT
cblr-3014	612	24	through	through	ADP
cblr-3014	612	25	their	their	PRON
cblr-3014	612	26	pension	pension	NOUN
cblr-3014	612	27	fund	fund	NOUN
cblr-3014	612	28	holdings	holding	NOUN
cblr-3014	612	29	)	)	PUNCT
cblr-3014	612	30	to	to	ADP
cblr-3014	612	31	enron	enron	PROPN
cblr-3014	612	32	's	's	PART
cblr-3014	612	33	managers	manager	NOUN
cblr-3014	612	34	.	.	PUNCT
cblr-3014	613	1	the	the	DET
cblr-3014	613	2	fraud	fraud	NOUN
cblr-3014	613	3	was	be	AUX
cblr-3014	613	4	executed	execute	VERB
cblr-3014	613	5	mainly	mainly	ADV
cblr-3014	613	6	through	through	ADP
cblr-3014	613	7	sophisticated	sophisticated	ADJ
cblr-3014	613	8	financial	financial	ADJ
cblr-3014	613	9	transactions	transaction	NOUN
cblr-3014	613	10	.	.	PUNCT
cblr-3014	614	1	yet	yet	ADV
cblr-3014	614	2	,	,	PUNCT
cblr-3014	614	3	apart	apart	ADV
cblr-3014	614	4	from	from	ADP
cblr-3014	614	5	this	this	DET
cblr-3014	614	6	wealth	wealth	NOUN
cblr-3014	614	7	transfer	transfer	NOUN
cblr-3014	614	8	(	(	PUNCT
cblr-3014	614	9	which	which	PRON
cblr-3014	614	10	certainly	certainly	ADV
cblr-3014	614	11	caused	cause	VERB
cblr-3014	614	12	some	some	DET
cblr-3014	614	13	inefficient	inefficient	ADJ
cblr-3014	614	14	allocations	allocation	NOUN
cblr-3014	614	15	of	of	ADP
cblr-3014	614	16	capital	capital	NOUN
cblr-3014	614	17	and	and	CCONJ
cblr-3014	614	18	unjustly	unjustly	ADV
cblr-3014	614	19	deprived	deprive	VERB
cblr-3014	614	20	thousands	thousand	NOUN
cblr-3014	614	21	of	of	ADP
cblr-3014	614	22	investors	investor	NOUN
cblr-3014	614	23	of	of	ADP
cblr-3014	614	24	their	their	PRON
cblr-3014	614	25	savings	saving	NOUN
cblr-3014	614	26	)	)	PUNCT
cblr-3014	614	27	,	,	PUNCT
cblr-3014	614	28	the	the	DET
cblr-3014	614	29	extent	extent	NOUN
cblr-3014	614	30	of	of	ADP
cblr-3014	614	31	the	the	DET
cblr-3014	614	32	"	"	PUNCT
cblr-3014	614	33	real	real	ADJ
cblr-3014	614	34	"	"	PUNCT
cblr-3014	614	35	economic	economic	ADJ
cblr-3014	614	36	damage	damage	NOUN
cblr-3014	614	37	caused	cause	VERB
cblr-3014	614	38	by	by	ADP
cblr-3014	614	39	the	the	DET
cblr-3014	614	40	enron	enron	PROPN
cblr-3014	614	41	fraud	fraud	NOUN
cblr-3014	614	42	is	be	AUX
cblr-3014	614	43	unclear	unclear	ADJ
cblr-3014	614	44	.	.	PUNCT
cblr-3014	615	1	on	on	ADP
cblr-3014	615	2	the	the	DET
cblr-3014	615	3	other	other	ADJ
cblr-3014	615	4	hand	hand	NOUN
cblr-3014	615	5	,	,	PUNCT
cblr-3014	615	6	parmalat	parmalat	PROPN
cblr-3014	615	7	's	's	PART
cblr-3014	615	8	fraud	fraud	NOUN
cblr-3014	615	9	seems	seem	VERB
cblr-3014	615	10	to	to	PART
cblr-3014	615	11	have	have	AUX
cblr-3014	615	12	caused	cause	VERB
cblr-3014	615	13	a	a	DET
cblr-3014	615	14	more	more	ADV
cblr-3014	615	15	serious	serious	ADJ
cblr-3014	615	16	misallocation	misallocation	NOUN
cblr-3014	615	17	of	of	ADP
cblr-3014	615	18	economic	economic	ADJ
cblr-3014	615	19	resources	resource	NOUN
cblr-3014	615	20	.	.	PUNCT
cblr-3014	616	1	parmalat	parmalat	PROPN
cblr-3014	616	2	had	have	AUX
cblr-3014	616	3	been	be	AUX
cblr-3014	616	4	insolvent	insolvent	ADJ
cblr-3014	616	5	for	for	ADP
cblr-3014	616	6	many	many	ADJ
cblr-3014	616	7	years	year	NOUN
cblr-3014	616	8	,	,	PUNCT
cblr-3014	616	9	and	and	CCONJ
cblr-3014	616	10	it	it	PRON
cblr-3014	616	11	was	be	AUX
cblr-3014	616	12	allowed	allow	VERB
cblr-3014	616	13	to	to	PART
cblr-3014	616	14	stay	stay	VERB
cblr-3014	616	15	in	in	ADP
cblr-3014	616	16	business	business	NOUN
cblr-3014	616	17	only	only	ADV
cblr-3014	616	18	because	because	SCONJ
cblr-3014	616	19	its	its	PRON
cblr-3014	616	20	management	management	NOUN
cblr-3014	616	21	undertook	undertake	VERB
cblr-3014	616	22	fraudulent	fraudulent	ADJ
cblr-3014	616	23	schemes	scheme	NOUN
cblr-3014	616	24	to	to	PART
cblr-3014	616	25	perpetuate	perpetuate	VERB
cblr-3014	616	26	it	it	PRON
cblr-3014	616	27	.	.	PUNCT
cblr-3014	617	1	to	to	PART
cblr-3014	617	2	keep	keep	VERB
cblr-3014	617	3	hiding	hide	VERB
cblr-3014	617	4	the	the	DET
cblr-3014	617	5	fraud	fraud	NOUN
cblr-3014	617	6	and	and	CCONJ
cblr-3014	617	7	"	"	PUNCT
cblr-3014	617	8	weather	weather	VERB
cblr-3014	617	9	out	out	ADP
cblr-3014	617	10	the	the	DET
cblr-3014	617	11	storm	storm	NOUN
cblr-3014	617	12	,	,	PUNCT
cblr-3014	617	13	"	"	PUNCT
cblr-3014	617	14	parmalat	parmalat	PROPN
cblr-3014	617	15	decided	decide	VERB
cblr-3014	617	16	to	to	PART
cblr-3014	617	17	undertake	undertake	VERB
cblr-3014	617	18	an	an	DET
cblr-3014	617	19	aggressive	aggressive	ADJ
cblr-3014	617	20	series	series	NOUN
cblr-3014	617	21	of	of	ADP
cblr-3014	617	22	acquisitions	acquisition	NOUN
cblr-3014	617	23	.	.	PUNCT
cblr-3014	618	1	consequently	consequently	ADV
cblr-3014	618	2	,	,	PUNCT
cblr-3014	618	3	parmalat	parmalat	PROPN
cblr-3014	618	4	continued	continue	VERB
cblr-3014	618	5	expanding	expand	VERB
cblr-3014	618	6	while	while	SCONJ
cblr-3014	618	7	inefficiently	inefficiently	ADV
cblr-3014	618	8	managing	manage	VERB
cblr-3014	618	9	a	a	DET
cblr-3014	618	10	growing	grow	VERB
cblr-3014	618	11	amount	amount	NOUN
cblr-3014	618	12	of	of	ADP
cblr-3014	618	13	debt	debt	NOUN
cblr-3014	618	14	.	.	PUNCT
cblr-3014	619	1	therefore	therefore	ADV
cblr-3014	619	2	,	,	PUNCT
cblr-3014	619	3	while	while	SCONJ
cblr-3014	619	4	enron	enron	PROPN
cblr-3014	619	5	's	's	PART
cblr-3014	619	6	managers	manager	NOUN
cblr-3014	619	7	simply	simply	ADV
cblr-3014	619	8	enriched	enrich	VERB
cblr-3014	619	9	themselves	themselves	PRON
cblr-3014	619	10	at	at	ADP
cblr-3014	619	11	the	the	DET
cblr-3014	619	12	expense	expense	NOUN
cblr-3014	619	13	of	of	ADP
cblr-3014	619	14	shareholders	shareholder	NOUN
cblr-3014	619	15	,	,	PUNCT
cblr-3014	619	16	parmalat	parmalat	NOUN
cblr-3014	619	17	effectively	effectively	ADV
cblr-3014	619	18	wasted	waste	VERB
cblr-3014	619	19	substantial	substantial	ADJ
cblr-3014	619	20	economic	economic	ADJ
cblr-3014	619	21	resources	resource	NOUN
cblr-3014	619	22	for	for	ADP
cblr-3014	619	23	over	over	ADP
cblr-3014	619	24	a	a	PRON
cblr-3014	619	25	decade	decade	NOUN
cblr-3014	619	26	.	.	PUNCT
cblr-3014	620	1	c.	c.	NOUN
cblr-3014	620	2	how	how	SCONJ
cblr-3014	620	3	did	do	AUX
cblr-3014	620	4	they	they	PRON
cblr-3014	620	5	do	do	VERB
cblr-3014	620	6	it	it	PRON
cblr-3014	620	7	?	?	PUNCT
cblr-3014	621	1	part	part	NOUN
cblr-3014	621	2	iii	iii	NOUN
cblr-3014	621	3	above	above	ADV
cblr-3014	621	4	gives	give	VERB
cblr-3014	621	5	a	a	DET
cblr-3014	621	6	general	general	ADJ
cblr-3014	621	7	account	account	NOUN
cblr-3014	621	8	of	of	ADP
cblr-3014	621	9	the	the	DET
cblr-3014	621	10	fraudulent	fraudulent	ADJ
cblr-3014	621	11	techniques	technique	NOUN
cblr-3014	621	12	that	that	PRON
cblr-3014	621	13	parmalat	parmalat	PROPN
cblr-3014	621	14	's	's	PART
cblr-3014	621	15	management	management	NOUN
cblr-3014	621	16	team	team	NOUN
cblr-3014	621	17	employed	employ	VERB
cblr-3014	621	18	to	to	PART
cblr-3014	621	19	disguise	disguise	VERB
cblr-3014	621	20	the	the	DET
cblr-3014	621	21	true	true	ADJ
cblr-3014	621	22	financial	financial	ADJ
cblr-3014	621	23	status	status	NOUN
cblr-3014	621	24	of	of	ADP
cblr-3014	621	25	the	the	DET
cblr-3014	621	26	company	company	NOUN
cblr-3014	621	27	.	.	PUNCT
cblr-3014	622	1	on	on	ADP
cblr-3014	622	2	the	the	DET
cblr-3014	622	3	other	other	ADJ
cblr-3014	622	4	side	side	NOUN
cblr-3014	622	5	of	of	ADP
cblr-3014	622	6	the	the	DET
cblr-3014	622	7	atlantic	atlantic	NOUN
cblr-3014	622	8	,	,	PUNCT
cblr-3014	622	9	much	much	ADJ
cblr-3014	622	10	of	of	ADP
cblr-3014	622	11	the	the	DET
cblr-3014	622	12	enron	enron	PROPN
cblr-3014	622	13	"	"	PUNCT
cblr-3014	622	14	fraud	fraud	PROPN
cblr-3014	622	15	revolve[d	revolve[d	PROPN
cblr-3014	622	16	]	]	PUNCT
cblr-3014	622	17	around	around	ADP
cblr-3014	622	18	the	the	DET
cblr-3014	622	19	creation	creation	NOUN
cblr-3014	622	20	and	and	CCONJ
cblr-3014	622	21	management	management	NOUN
cblr-3014	622	22	of	of	ADP
cblr-3014	622	23	'	'	PUNCT
cblr-3014	622	24	off	off	ADP
cblr-3014	622	25	balance	balance	NOUN
cblr-3014	622	26	sheet	sheet	NOUN
cblr-3014	622	27	'	'	PART
cblr-3014	622	28	partnerships	partnership	NOUN
cblr-3014	622	29	,	,	PUNCT
cblr-3014	622	30	"	"	PUNCT
cblr-3014	622	31	which	which	PRON
cblr-3014	622	32	seemed	seem	VERB
cblr-3014	622	33	to	to	PART
cblr-3014	622	34	inflate	inflate	VERB
cblr-3014	622	35	revenue	revenue	NOUN
cblr-3014	622	36	and	and	CCONJ
cblr-3014	622	37	conceal	conceal	VERB
cblr-3014	622	38	debt	debt	NOUN
cblr-3014	622	39	.	.	PUNCT
cblr-3014	622	40	"	"	PUNCT
cblr-3014	622	41	'	'	PUNCT
cblr-3014	622	42	enron	enron	PROPN
cblr-3014	622	43	's	's	PART
cblr-3014	622	44	managers	manager	NOUN
cblr-3014	622	45	achieved	achieve	VERB
cblr-3014	622	46	these	these	DET
cblr-3014	622	47	purposes	purpose	NOUN
cblr-3014	622	48	primarily	primarily	ADV
cblr-3014	622	49	by	by	ADP
cblr-3014	622	50	:	:	PUNCT
cblr-3014	622	51	"	"	PUNCT
cblr-3014	622	52	(	(	PUNCT
cblr-3014	622	53	1	1	X
cblr-3014	622	54	)	)	PUNCT
cblr-3014	622	55	engaging	engage	VERB
cblr-3014	622	56	in	in	ADP
cblr-3014	622	57	fraudulent	fraudulent	ADJ
cblr-3014	622	58	transactions	transaction	NOUN
cblr-3014	622	59	involving	involve	VERB
cblr-3014	622	60	special	special	ADJ
cblr-3014	622	61	purpose	purpose	NOUN
cblr-3014	622	62	entities	entity	NOUN
cblr-3014	622	63	(	(	PUNCT
cblr-3014	622	64	'	'	PUNCT
cblr-3014	622	65	[	[	X
cblr-3014	622	66	spes	spe	NOUN
cblr-3014	622	67	]	]	X
cblr-3014	622	68	'	'	PUNCT
cblr-3014	622	69	)	)	PUNCT
cblr-3014	622	70	,	,	PUNCT
cblr-3014	622	71	(	(	PUNCT
cblr-3014	622	72	2	2	X
cblr-3014	622	73	)	)	PUNCT
cblr-3014	622	74	filing	file	VERB
cblr-3014	622	75	false	false	ADJ
cblr-3014	622	76	and	and	CCONJ
cblr-3014	622	77	misleading	mislead	VERB
cblr-3014	622	78	financial	financial	ADJ
cblr-3014	622	79	statements	statement	NOUN
cblr-3014	622	80	with	with	ADP
cblr-3014	622	81	the	the	DET
cblr-3014	622	82	sec	sec	PROPN
cblr-3014	622	83	,	,	PUNCT
cblr-3014	622	84	(	(	PUNCT
cblr-3014	622	85	3	3	X
cblr-3014	622	86	)	)	PUNCT
cblr-3014	622	87	making	make	VERB
cblr-3014	622	88	false	false	ADJ
cblr-3014	622	89	statements	statement	NOUN
cblr-3014	622	90	concerning	concern	VERB
cblr-3014	622	91	the	the	DET
cblr-3014	622	92	health	health	NOUN
cblr-3014	622	93	of	of	ADP
cblr-3014	622	94	enron	enron	PROPN
cblr-3014	622	95	's	's	PART
cblr-3014	622	96	underlying	underlie	VERB
cblr-3014	622	97	business	business	NOUN
cblr-3014	622	98	model	model	NOUN
cblr-3014	622	99	,	,	PUNCT
cblr-3014	622	100	and	and	CCONJ
cblr-3014	622	101	(	(	PUNCT
cblr-3014	622	102	4	4	X
cblr-3014	622	103	)	)	PUNCT
cblr-3014	622	104	exercising	exercise	VERB
cblr-3014	622	105	"	"	PUNCT
cblr-3014	622	106	kuney	kuney	PROPN
cblr-3014	622	107	,	,	PUNCT
cblr-3014	622	108	supra	supra	PROPN
cblr-3014	622	109	note	note	PROPN
cblr-3014	622	110	143	143	NUM
cblr-3014	622	111	,	,	PUNCT
cblr-3014	622	112	at	at	ADP
cblr-3014	622	113	880	880	NUM
cblr-3014	622	114	.	.	PUNCT
cblr-3014	623	1	col	col	PROPN
cblr-3014	623	2	umbia	umbia	PROPN
cblr-3014	623	3	b	b	PROPN
cblr-3014	623	4	usiness	usiness	PROPN
cblr-3014	623	5	la	la	PROPN
cblr-3014	623	6	w	w	PROPN
cblr-3014	623	7	re	re	PROPN
cblr-3014	623	8	vie	vie	PROPN
cblr-3014	623	9	w	w	PROPN
cblr-3014	624	1	[	[	X
cblr-3014	624	2	vol	vol	NOUN
cblr-3014	624	3	.	.	PUNCT
cblr-3014	624	4	2005	2005	NUM
cblr-3014	624	5	is	be	AUX
cblr-3014	624	6	parmalateurope	parmalateurope	NOUN
cblr-3014	624	7	's	's	PART
cblr-3014	624	8	enron	enron	PROPN
cblr-3014	624	9	?	?	PUNCT
cblr-3014	625	1	control	control	NOUN
cblr-3014	625	2	over	over	ADP
cblr-3014	625	3	both	both	CCONJ
cblr-3014	625	4	the	the	DET
cblr-3014	625	5	main	main	ADJ
cblr-3014	625	6	company	company	NOUN
cblr-3014	625	7	and	and	CCONJ
cblr-3014	625	8	the	the	DET
cblr-3014	625	9	'	'	PUNCT
cblr-3014	625	10	independent	independent	ADJ
cblr-3014	625	11	'	'	PUNCT
cblr-3014	625	12	[	[	X
cblr-3014	625	13	spes	spe	NOUN
cblr-3014	625	14	]	]	X
cblr-3014	625	15	for	for	ADP
cblr-3014	625	16	personal	personal	ADJ
cblr-3014	625	17	benefit	benefit	NOUN
cblr-3014	625	18	.	.	PUNCT
cblr-3014	626	1	"165	"165	NOUN
cblr-3014	626	2	in	in	ADP
cblr-3014	626	3	comparing	compare	VERB
cblr-3014	626	4	the	the	DET
cblr-3014	626	5	preceding	precede	VERB
cblr-3014	626	6	list	list	NOUN
cblr-3014	626	7	of	of	ADP
cblr-3014	626	8	techniques	technique	NOUN
cblr-3014	626	9	used	use	VERB
cblr-3014	626	10	by	by	ADP
cblr-3014	626	11	enron	enron	PROPN
cblr-3014	626	12	's	's	PART
cblr-3014	626	13	managers	manager	NOUN
cblr-3014	626	14	with	with	ADP
cblr-3014	626	15	those	those	DET
cblr-3014	626	16	parmalat	parmalat	NOUN
cblr-3014	626	17	's	's	PART
cblr-3014	626	18	managers	manager	NOUN
cblr-3014	626	19	used	use	VERB
cblr-3014	626	20	,	,	PUNCT
cblr-3014	626	21	it	it	PRON
cblr-3014	626	22	is	be	AUX
cblr-3014	626	23	clear	clear	ADJ
cblr-3014	626	24	that	that	SCONJ
cblr-3014	626	25	parmalat	parmalat	PROPN
cblr-3014	626	26	used	use	VERB
cblr-3014	626	27	all	all	PRON
cblr-3014	626	28	of	of	ADP
cblr-3014	626	29	the	the	DET
cblr-3014	626	30	means	mean	NOUN
cblr-3014	626	31	employed	employ	VERB
cblr-3014	626	32	by	by	ADP
cblr-3014	626	33	enron	enron	PROPN
cblr-3014	626	34	.	.	PUNCT
cblr-3014	627	1	the	the	DET
cblr-3014	627	2	bonlat	bonlat	PROPN
cblr-3014	627	3	"	"	PUNCT
cblr-3014	627	4	accounting	accounting	NOUN
cblr-3014	627	5	dump	dump	NOUN
cblr-3014	627	6	"	"	PUNCT
cblr-3014	627	7	alone	alone	ADV
cblr-3014	627	8	encompassed	encompass	VERB
cblr-3014	627	9	all	all	DET
cblr-3014	627	10	four	four	NUM
cblr-3014	627	11	of	of	ADP
cblr-3014	627	12	the	the	DET
cblr-3014	627	13	abovementioned	abovementioned	ADJ
cblr-3014	627	14	activities	activity	NOUN
cblr-3014	627	15	.	.	PUNCT
cblr-3014	628	1	bonlat	bonlat	NOUN
cblr-3014	628	2	was	be	AUX
cblr-3014	628	3	simply	simply	ADV
cblr-3014	628	4	an	an	DET
cblr-3014	628	5	spe	spe	NOUN
cblr-3014	628	6	that	that	PRON
cblr-3014	628	7	parmalat	parmalat	PROPN
cblr-3014	628	8	used	use	VERB
cblr-3014	628	9	illicitly	illicitly	ADV
cblr-3014	628	10	to	to	PART
cblr-3014	628	11	conceal	conceal	VERB
cblr-3014	628	12	the	the	DET
cblr-3014	628	13	true	true	ADJ
cblr-3014	628	14	financial	financial	ADJ
cblr-3014	628	15	status	status	NOUN
cblr-3014	628	16	of	of	ADP
cblr-3014	628	17	parmalat	parmalat	NOUN
cblr-3014	628	18	from	from	ADP
cblr-3014	628	19	authorities	authority	NOUN
cblr-3014	628	20	and	and	CCONJ
cblr-3014	628	21	investors	investor	NOUN
cblr-3014	628	22	,	,	PUNCT
cblr-3014	628	23	while	while	SCONJ
cblr-3014	628	24	at	at	ADP
cblr-3014	628	25	the	the	DET
cblr-3014	628	26	same	same	ADJ
cblr-3014	628	27	time	time	NOUN
cblr-3014	628	28	helping	help	VERB
cblr-3014	628	29	tanzi	tanzi	NOUN
cblr-3014	628	30	siphon	siphon	VERB
cblr-3014	628	31	off	off	ADP
cblr-3014	628	32	funds	fund	NOUN
cblr-3014	628	33	to	to	ADP
cblr-3014	628	34	his	his	PRON
cblr-3014	628	35	personal	personal	ADJ
cblr-3014	628	36	and	and	CCONJ
cblr-3014	628	37	family	family	NOUN
cblr-3014	628	38	accounts	account	NOUN
cblr-3014	628	39	.	.	PUNCT
cblr-3014	629	1	although	although	SCONJ
cblr-3014	629	2	some	some	DET
cblr-3014	629	3	authors	author	NOUN
cblr-3014	629	4	disagree	disagree	VERB
cblr-3014	629	5	about	about	ADP
cblr-3014	629	6	the	the	DET
cblr-3014	629	7	degree	degree	NOUN
cblr-3014	629	8	of	of	ADP
cblr-3014	629	9	complexity	complexity	NOUN
cblr-3014	629	10	of	of	ADP
cblr-3014	629	11	enron	enron	PROPN
cblr-3014	629	12	's	's	PART
cblr-3014	629	13	fraud,'66	fraud,'66	PROPN
cblr-3014	629	14	both	both	DET
cblr-3014	629	15	companies	company	NOUN
cblr-3014	629	16	clearly	clearly	ADV
cblr-3014	629	17	made	make	VERB
cblr-3014	629	18	extensive	extensive	ADJ
cblr-3014	629	19	use	use	NOUN
cblr-3014	629	20	of	of	ADP
cblr-3014	629	21	sophisticated	sophisticated	ADJ
cblr-3014	629	22	structured	structured	ADJ
cblr-3014	629	23	finance	finance	NOUN
cblr-3014	629	24	transactions	transaction	NOUN
cblr-3014	629	25	.	.	PUNCT
cblr-3014	630	1	the	the	DET
cblr-3014	630	2	key	key	ADJ
cblr-3014	630	3	difference	difference	NOUN
cblr-3014	630	4	is	be	AUX
cblr-3014	630	5	that	that	SCONJ
cblr-3014	630	6	,	,	PUNCT
cblr-3014	630	7	surprisingly	surprisingly	ADV
cblr-3014	630	8	,	,	PUNCT
cblr-3014	630	9	parmalat	parmalat	PROPN
cblr-3014	630	10	also	also	ADV
cblr-3014	630	11	employed	employ	VERB
cblr-3014	630	12	more	more	ADV
cblr-3014	630	13	traditional	traditional	ADJ
cblr-3014	630	14	means	mean	NOUN
cblr-3014	630	15	to	to	PART
cblr-3014	630	16	falsify	falsify	VERB
cblr-3014	630	17	its	its	PRON
cblr-3014	630	18	records	record	NOUN
cblr-3014	630	19	.	.	PUNCT
cblr-3014	631	1	one	one	NUM
cblr-3014	631	2	of	of	ADP
cblr-3014	631	3	the	the	DET
cblr-3014	631	4	reasons	reason	NOUN
cblr-3014	631	5	that	that	PRON
cblr-3014	631	6	the	the	DET
cblr-3014	631	7	sec	sec	PROPN
cblr-3014	631	8	defined	define	VERB
cblr-3014	631	9	the	the	DET
cblr-3014	631	10	parmalat	parmalat	ADJ
cblr-3014	631	11	scandal	scandal	NOUN
cblr-3014	631	12	as	as	SCONJ
cblr-3014	631	13	"	"	PUNCT
cblr-3014	631	14	brazen"167	brazen"167	NOUN
cblr-3014	631	15	is	be	AUX
cblr-3014	631	16	that	that	SCONJ
cblr-3014	631	17	parmalat	parmalat	PROPN
cblr-3014	631	18	's	's	PART
cblr-3014	631	19	management	management	NOUN
cblr-3014	631	20	embarked	embark	VERB
cblr-3014	631	21	on	on	ADP
cblr-3014	631	22	an	an	DET
cblr-3014	631	23	astonishing	astonishing	ADJ
cblr-3014	631	24	sequence	sequence	NOUN
cblr-3014	631	25	of	of	ADP
cblr-3014	631	26	simple	simple	ADJ
cblr-3014	631	27	forgeries	forgery	NOUN
cblr-3014	631	28	.	.	PUNCT
cblr-3014	632	1	this	this	DET
cblr-3014	632	2	aspect	aspect	NOUN
cblr-3014	632	3	of	of	ADP
cblr-3014	632	4	the	the	DET
cblr-3014	632	5	parmalat	parmalat	ADJ
cblr-3014	632	6	scandal	scandal	NOUN
cblr-3014	632	7	can	can	AUX
cblr-3014	632	8	help	help	VERB
cblr-3014	632	9	to	to	PART
cblr-3014	632	10	shed	shed	VERB
cblr-3014	632	11	light	light	NOUN
cblr-3014	632	12	on	on	ADP
cblr-3014	632	13	why	why	SCONJ
cblr-3014	632	14	,	,	PUNCT
cblr-3014	632	15	unlike	unlike	ADP
cblr-3014	632	16	in	in	ADP
cblr-3014	632	17	the	the	DET
cblr-3014	632	18	post	post	ADJ
cblr-3014	632	19	-	-	ADJ
cblr-3014	632	20	enron	enron	ADJ
cblr-3014	632	21	debate	debate	NOUN
cblr-3014	632	22	,	,	PUNCT
cblr-3014	632	23	so	so	ADV
cblr-3014	632	24	much	much	ADJ
cblr-3014	632	25	of	of	ADP
cblr-3014	632	26	the	the	DET
cblr-3014	632	27	talk	talk	NOUN
cblr-3014	632	28	about	about	ADP
cblr-3014	632	29	reform	reform	NOUN
cblr-3014	632	30	post	post	NOUN
cblr-3014	632	31	-	-	ADJ
cblr-3014	632	32	parmalat	parmalat	ADJ
cblr-3014	632	33	has	have	AUX
cblr-3014	632	34	focused	focus	VERB
cblr-3014	632	35	on	on	ADP
cblr-3014	632	36	gatekeepers	gatekeeper	NOUN
cblr-3014	632	37	rather	rather	ADV
cblr-3014	632	38	than	than	ADP
cblr-3014	632	39	on	on	ADP
cblr-3014	632	40	accounting	accounting	NOUN
cblr-3014	632	41	regulations	regulation	NOUN
cblr-3014	632	42	.	.	PUNCT
cblr-3014	633	1	in	in	ADP
cblr-3014	633	2	fact	fact	NOUN
cblr-3014	633	3	,	,	PUNCT
cblr-3014	633	4	the	the	DET
cblr-3014	633	5	enron	enron	PROPN
cblr-3014	633	6	and	and	CCONJ
cblr-3014	633	7	parmalat	parmalat	PROPN
cblr-3014	633	8	scandals	scandal	NOUN
cblr-3014	633	9	differed	differ	VERB
cblr-3014	633	10	in	in	ADP
cblr-3014	633	11	one	one	NUM
cblr-3014	633	12	significant	significant	ADJ
cblr-3014	633	13	regard	regard	NOUN
cblr-3014	633	14	:	:	PUNCT
cblr-3014	633	15	while	while	SCONJ
cblr-3014	633	16	enron	enron	PROPN
cblr-3014	633	17	's	's	PART
cblr-3014	633	18	management	management	NOUN
cblr-3014	633	19	defrauded	defraud	VERB
cblr-3014	633	20	shareholders	shareholder	NOUN
cblr-3014	633	21	by	by	ADP
cblr-3014	633	22	pushing	push	VERB
cblr-3014	633	23	accounting	accounting	NOUN
cblr-3014	633	24	regulations	regulation	NOUN
cblr-3014	633	25	to	to	ADP
cblr-3014	633	26	their	their	PRON
cblr-3014	633	27	limits	limit	NOUN
cblr-3014	633	28	(	(	PUNCT
cblr-3014	633	29	until	until	SCONJ
cblr-3014	633	30	it	it	PRON
cblr-3014	633	31	eventually	eventually	ADV
cblr-3014	633	32	broke	break	VERB
cblr-3014	633	33	them	they	PRON
cblr-3014	633	34	)	)	PUNCT
cblr-3014	633	35	,	,	PUNCT
cblr-3014	633	36	parmalat	parmalat	PROPN
cblr-3014	633	37	's	's	PART
cblr-3014	633	38	management	management	NOUN
cblr-3014	633	39	simply	simply	ADV
cblr-3014	633	40	created	create	VERB
cblr-3014	633	41	false	false	ADJ
cblr-3014	633	42	documents	document	NOUN
cblr-3014	633	43	,	,	PUNCT
cblr-3014	633	44	painting	paint	VERB
cblr-3014	633	45	a	a	DET
cblr-3014	633	46	picture	picture	NOUN
cblr-3014	633	47	of	of	ADP
cblr-3014	633	48	an	an	DET
cblr-3014	633	49	imaginary	imaginary	ADJ
cblr-3014	633	50	company	company	NOUN
cblr-3014	633	51	for	for	ADP
cblr-3014	633	52	the	the	DET
cblr-3014	633	53	eyes	eye	NOUN
cblr-3014	633	54	of	of	ADP
cblr-3014	633	55	the	the	DET
cblr-3014	633	56	public	public	NOUN
cblr-3014	633	57	.	.	PUNCT
cblr-3014	634	1	parmalat	parmalat	PROPN
cblr-3014	634	2	thus	thus	ADV
cblr-3014	634	3	took	take	VERB
cblr-3014	634	4	enron	enron	PROPN
cblr-3014	634	5	's	's	PART
cblr-3014	634	6	fraud	fraud	NOUN
cblr-3014	634	7	to	to	ADP
cblr-3014	634	8	the	the	DET
cblr-3014	634	9	next	next	ADJ
cblr-3014	634	10	level	level	NOUN
cblr-3014	634	11	;	;	PUNCT
cblr-3014	634	12	instead	instead	ADV
cblr-3014	634	13	of	of	ADP
cblr-3014	634	14	distorting	distort	VERB
cblr-3014	634	15	its	its	PRON
cblr-3014	634	16	accounts	account	NOUN
cblr-3014	634	17	,	,	PUNCT
cblr-3014	634	18	it	it	PRON
cblr-3014	634	19	simply	simply	ADV
cblr-3014	634	20	forged	forge	VERB
cblr-3014	634	21	a	a	DET
cblr-3014	634	22	set	set	NOUN
cblr-3014	634	23	of	of	ADP
cblr-3014	634	24	completely	completely	ADV
cblr-3014	634	25	different	different	ADJ
cblr-3014	634	26	ones	one	NOUN
cblr-3014	634	27	.	.	PUNCT
cblr-3014	635	1	the	the	DET
cblr-3014	635	2	fact	fact	NOUN
cblr-3014	635	3	that	that	SCONJ
cblr-3014	635	4	parmalat	parmalat	NOUN
cblr-3014	635	5	was	be	AUX
cblr-3014	635	6	able	able	ADJ
cblr-3014	635	7	to	to	PART
cblr-3014	635	8	hide	hide	VERB
cblr-3014	635	9	its	its	PRON
cblr-3014	635	10	problems	problem	NOUN
cblr-3014	635	11	by	by	ADP
cblr-3014	635	12	using	use	VERB
cblr-3014	635	13	a	a	DET
cblr-3014	635	14	scanner	scanner	NOUN
cblr-3014	635	15	,	,	PUNCT
cblr-3014	635	16	scissors	scissor	NOUN
cblr-3014	635	17	,	,	PUNCT
cblr-3014	635	18	and	and	CCONJ
cblr-3014	635	19	glue	glue	NOUN
cblr-3014	635	20	certainly	certainly	ADV
cblr-3014	635	21	raises	raise	VERB
cblr-3014	635	22	a	a	DET
cblr-3014	635	23	65	65	NUM
cblr-3014	635	24	i	i	PRON
cblr-3014	635	25	d.	d.	PROPN
cblr-3014	635	26	at	at	ADP
cblr-3014	635	27	879	879	NUM
cblr-3014	635	28	.	.	PUNCT
cblr-3014	636	1	a	a	DET
cblr-3014	636	2	more	more	ADV
cblr-3014	636	3	accurate	accurate	ADJ
cblr-3014	636	4	account	account	NOUN
cblr-3014	636	5	of	of	ADP
cblr-3014	636	6	the	the	DET
cblr-3014	636	7	accounting	accounting	NOUN
cblr-3014	636	8	techniques	technique	NOUN
cblr-3014	636	9	used	use	VERB
cblr-3014	636	10	by	by	ADP
cblr-3014	636	11	enron	enron	PROPN
cblr-3014	636	12	's	's	PART
cblr-3014	636	13	management	management	NOUN
cblr-3014	636	14	is	be	AUX
cblr-3014	636	15	provided	provide	VERB
cblr-3014	636	16	by	by	ADP
cblr-3014	636	17	benston	benston	NOUN
cblr-3014	636	18	&	&	CCONJ
cblr-3014	636	19	hartgraves	hartgrave	NOUN
cblr-3014	636	20	,	,	PUNCT
cblr-3014	636	21	supra	supra	PROPN
cblr-3014	636	22	note	note	NOUN
cblr-3014	636	23	131	131	NUM
cblr-3014	636	24	.	.	PUNCT
cblr-3014	636	25	"	"	PUNCT
cblr-3014	637	1	compare	compare	VERB
cblr-3014	637	2	kuney	kuney	NOUN
cblr-3014	637	3	,	,	PUNCT
cblr-3014	637	4	supra	supra	PROPN
cblr-3014	637	5	note	note	PROPN
cblr-3014	637	6	143	143	NUM
cblr-3014	637	7	,	,	PUNCT
cblr-3014	637	8	at	at	ADP
cblr-3014	637	9	885	885	NUM
cblr-3014	637	10	with	with	ADP
cblr-3014	637	11	benston	benston	NOUN
cblr-3014	637	12	&	&	CCONJ
cblr-3014	637	13	hartgraves	hartgrave	NOUN
cblr-3014	637	14	,	,	PUNCT
cblr-3014	637	15	supra	supra	PROPN
cblr-3014	637	16	note	note	NOUN
cblr-3014	637	17	131	131	NUM
cblr-3014	637	18	,	,	PUNCT
cblr-3014	637	19	at	at	ADP
cblr-3014	637	20	107	107	NUM
cblr-3014	637	21	.	.	PUNCT
cblr-3014	638	1	167	167	NUM
cblr-3014	638	2	sec	sec	PROPN
cblr-3014	638	3	charges	charge	NOUN
cblr-3014	638	4	,	,	PUNCT
cblr-3014	638	5	supra	supra	PROPN
cblr-3014	638	6	note	note	NOUN
cblr-3014	638	7	7	7	NUM
cblr-3014	638	8	.	.	PUNCT
cblr-3014	639	1	no	no	INTJ
cblr-3014	639	2	.	.	PUNCT
cblr-3014	640	1	3:765	3:765	PROPN
cblr-3014	640	2	columbia	columbia	PROPN
cblr-3014	640	3	business	business	PROPN
cblr-3014	640	4	law	law	PROPN
cblr-3014	640	5	review	review	NOUN
cblr-3014	640	6	question	question	NOUN
cblr-3014	640	7	as	as	ADP
cblr-3014	640	8	to	to	ADP
cblr-3014	640	9	whether	whether	SCONJ
cblr-3014	640	10	complex	complex	ADJ
cblr-3014	640	11	financial	financial	ADJ
cblr-3014	640	12	and	and	CCONJ
cblr-3014	640	13	regulatory	regulatory	ADJ
cblr-3014	640	14	systems	system	NOUN
cblr-3014	640	15	are	be	AUX
cblr-3014	640	16	equipped	equip	VERB
cblr-3014	640	17	to	to	PART
cblr-3014	640	18	detect	detect	VERB
cblr-3014	640	19	even	even	ADV
cblr-3014	640	20	the	the	DET
cblr-3014	640	21	most	most	ADV
cblr-3014	640	22	basic	basic	ADJ
cblr-3014	640	23	type	type	NOUN
cblr-3014	640	24	of	of	ADP
cblr-3014	640	25	financial	financial	ADJ
cblr-3014	640	26	forgery	forgery	NOUN
cblr-3014	640	27	.	.	PUNCT
cblr-3014	641	1	on	on	ADP
cblr-3014	641	2	the	the	DET
cblr-3014	641	3	enron	enron	PROPN
cblr-3014	641	4	side	side	NOUN
cblr-3014	641	5	,	,	PUNCT
cblr-3014	641	6	many	many	ADJ
cblr-3014	641	7	critics	critic	NOUN
cblr-3014	641	8	have	have	AUX
cblr-3014	641	9	noted	note	VERB
cblr-3014	641	10	that	that	SCONJ
cblr-3014	641	11	a	a	DET
cblr-3014	641	12	number	number	NOUN
cblr-3014	641	13	of	of	ADP
cblr-3014	641	14	the	the	DET
cblr-3014	641	15	accounting	accounting	NOUN
cblr-3014	641	16	means	mean	NOUN
cblr-3014	641	17	used	use	VERB
cblr-3014	641	18	by	by	ADP
cblr-3014	641	19	skilling	skille	VERB
cblr-3014	641	20	and	and	CCONJ
cblr-3014	641	21	his	his	PRON
cblr-3014	641	22	colleagues	colleague	NOUN
cblr-3014	641	23	were	be	AUX
cblr-3014	641	24	actually	actually	ADV
cblr-3014	641	25	legal.6	legal.6	PROPN
cblr-3014	641	26	8	8	NUM
cblr-3014	641	27	these	these	DET
cblr-3014	641	28	critiques	critique	NOUN
cblr-3014	641	29	point	point	VERB
cblr-3014	641	30	out	out	ADP
cblr-3014	641	31	the	the	DET
cblr-3014	641	32	way	way	NOUN
cblr-3014	641	33	in	in	ADP
cblr-3014	641	34	which	which	PRON
cblr-3014	641	35	enron	enron	PROPN
cblr-3014	641	36	's	's	PART
cblr-3014	641	37	management	management	NOUN
cblr-3014	641	38	had	have	AUX
cblr-3014	641	39	been	be	AUX
cblr-3014	641	40	able	able	ADJ
cblr-3014	641	41	to	to	PART
cblr-3014	641	42	exploit	exploit	VERB
cblr-3014	641	43	the	the	DET
cblr-3014	641	44	flexibility	flexibility	NOUN
cblr-3014	641	45	of	of	ADP
cblr-3014	641	46	existing	exist	VERB
cblr-3014	641	47	accounting	accounting	NOUN
cblr-3014	641	48	regulations	regulation	NOUN
cblr-3014	641	49	to	to	ADP
cblr-3014	641	50	the	the	DET
cblr-3014	641	51	detriment	detriment	NOUN
cblr-3014	641	52	of	of	ADP
cblr-3014	641	53	shareholders	shareholder	NOUN
cblr-3014	641	54	and	and	CCONJ
cblr-3014	641	55	creditors	creditor	NOUN
cblr-3014	641	56	.	.	PUNCT
cblr-3014	642	1	indeed	indeed	ADV
cblr-3014	642	2	,	,	PUNCT
cblr-3014	642	3	the	the	DET
cblr-3014	642	4	enron	enron	PROPN
cblr-3014	642	5	fraud	fraud	PROPN
cblr-3014	642	6	relied	rely	VERB
cblr-3014	642	7	upon	upon	SCONJ
cblr-3014	642	8	accounting	accounting	NOUN
cblr-3014	642	9	and	and	CCONJ
cblr-3014	642	10	structural	structural	ADJ
cblr-3014	642	11	engineering	engineering	NOUN
cblr-3014	642	12	that	that	PRON
cblr-3014	642	13	was	be	AUX
cblr-3014	642	14	largely	largely	ADV
cblr-3014	642	15	apparent	apparent	ADJ
cblr-3014	642	16	to	to	ADP
cblr-3014	642	17	its	its	PRON
cblr-3014	642	18	monitors	monitor	NOUN
cblr-3014	642	19	(	(	PUNCT
cblr-3014	642	20	auditors	auditor	NOUN
cblr-3014	642	21	and	and	CCONJ
cblr-3014	642	22	the	the	DET
cblr-3014	642	23	board	board	NOUN
cblr-3014	642	24	of	of	ADP
cblr-3014	642	25	directors	director	NOUN
cblr-3014	642	26	in	in	ADP
cblr-3014	642	27	primis	primis	PROPN
cblr-3014	642	28	)	)	PUNCT
cblr-3014	642	29	,	,	PUNCT
cblr-3014	642	30	and	and	CCONJ
cblr-3014	642	31	even	even	ADV
cblr-3014	642	32	approved	approve	VERB
cblr-3014	642	33	by	by	ADP
cblr-3014	642	34	them	they	PRON
cblr-3014	642	35	.	.	PUNCT
cblr-3014	643	1	many	many	ADJ
cblr-3014	643	2	of	of	ADP
cblr-3014	643	3	the	the	DET
cblr-3014	643	4	spes	spe	NOUN
cblr-3014	643	5	created	create	VERB
cblr-3014	643	6	by	by	ADP
cblr-3014	643	7	enron	enron	PROPN
cblr-3014	643	8	officials	official	NOUN
cblr-3014	643	9	were	be	AUX
cblr-3014	643	10	sanctioned	sanction	VERB
cblr-3014	643	11	by	by	ADP
cblr-3014	643	12	gaap	gaap	PROPN
cblr-3014	643	13	(	(	PUNCT
cblr-3014	643	14	at	at	ADP
cblr-3014	643	15	least	least	ADJ
cblr-3014	643	16	in	in	ADP
cblr-3014	643	17	form	form	NOUN
cblr-3014	643	18	)	)	PUNCT
cblr-3014	643	19	.	.	PUNCT
cblr-3014	644	1	the	the	DET
cblr-3014	644	2	failure	failure	NOUN
cblr-3014	644	3	of	of	ADP
cblr-3014	644	4	the	the	DET
cblr-3014	644	5	monitors	monitor	NOUN
cblr-3014	644	6	was	be	AUX
cblr-3014	644	7	to	to	ADP
cblr-3014	644	8	some	some	DET
cblr-3014	644	9	extent	extent	NOUN
cblr-3014	644	10	a	a	DET
cblr-3014	644	11	failure	failure	NOUN
cblr-3014	644	12	to	to	PART
cblr-3014	644	13	distinguish	distinguish	VERB
cblr-3014	644	14	form	form	NOUN
cblr-3014	644	15	from	from	ADP
cblr-3014	644	16	substance	substance	NOUN
cblr-3014	644	17	,	,	PUNCT
cblr-3014	644	18	which	which	PRON
cblr-3014	644	19	could	could	AUX
cblr-3014	644	20	partly	partly	ADV
cblr-3014	644	21	be	be	AUX
cblr-3014	644	22	blamed	blame	VERB
cblr-3014	644	23	on	on	ADP
cblr-3014	644	24	the	the	DET
cblr-3014	644	25	"	"	PUNCT
cblr-3014	644	26	rules	rule	NOUN
cblr-3014	644	27	-	-	PUNCT
cblr-3014	644	28	based	base	VERB
cblr-3014	644	29	"	"	PUNCT
cblr-3014	644	30	gaap	gaap	NOUN
cblr-3014	644	31	regime	regime	NOUN
cblr-3014	644	32	that	that	PRON
cblr-3014	644	33	encourages	encourage	VERB
cblr-3014	644	34	firms	firm	NOUN
cblr-3014	644	35	to	to	PART
cblr-3014	644	36	structure	structure	VERB
cblr-3014	644	37	their	their	PRON
cblr-3014	644	38	affairs	affair	NOUN
cblr-3014	644	39	around	around	ADP
cblr-3014	644	40	"	"	PUNCT
cblr-3014	644	41	bright	bright	ADJ
cblr-3014	644	42	lines	line	NOUN
cblr-3014	644	43	.	.	PUNCT
cblr-3014	644	44	"	"	PUNCT
cblr-3014	645	1	in	in	ADP
cblr-3014	645	2	short	short	ADJ
cblr-3014	645	3	,	,	PUNCT
cblr-3014	645	4	enron	enron	PROPN
cblr-3014	645	5	was	be	AUX
cblr-3014	645	6	much	much	ADV
cblr-3014	645	7	more	more	ADJ
cblr-3014	645	8	of	of	ADP
cblr-3014	645	9	an	an	DET
cblr-3014	645	10	accounting	accounting	NOUN
cblr-3014	645	11	scandal	scandal	NOUN
cblr-3014	645	12	than	than	ADP
cblr-3014	645	13	parmalat	parmalat	PROPN
cblr-3014	645	14	was	be	AUX
cblr-3014	645	15	,	,	PUNCT
cblr-3014	645	16	as	as	SCONJ
cblr-3014	645	17	exemplified	exemplify	VERB
cblr-3014	645	18	by	by	ADP
cblr-3014	645	19	the	the	DET
cblr-3014	645	20	consequent	consequent	ADJ
cblr-3014	645	21	reform	reform	NOUN
cblr-3014	645	22	of	of	ADP
cblr-3014	645	23	the	the	DET
cblr-3014	645	24	whole	whole	ADJ
cblr-3014	645	25	u.s	u.s	PROPN
cblr-3014	645	26	.	.	PROPN
cblr-3014	645	27	financial	financial	ADJ
cblr-3014	645	28	reporting	reporting	NOUN
cblr-3014	645	29	and	and	CCONJ
cblr-3014	645	30	measurement	measurement	NOUN
cblr-3014	645	31	system	system	NOUN
cblr-3014	645	32	.	.	PUNCT
cblr-3014	646	1	d.	d.	NOUN
cblr-3014	646	2	whose	whose	DET
cblr-3014	646	3	fault	fault	NOUN
cblr-3014	646	4	is	be	AUX
cblr-3014	646	5	it	it	PRON
cblr-3014	646	6	?	?	PUNCT
cblr-3014	647	1	it	it	PRON
cblr-3014	647	2	is	be	AUX
cblr-3014	647	3	probably	probably	ADV
cblr-3014	647	4	too	too	ADV
cblr-3014	647	5	early	early	ADJ
cblr-3014	647	6	to	to	PART
cblr-3014	647	7	assign	assign	VERB
cblr-3014	647	8	blame	blame	NOUN
cblr-3014	647	9	for	for	ADP
cblr-3014	647	10	what	what	PRON
cblr-3014	647	11	occurred	occur	VERB
cblr-3014	647	12	in	in	ADP
cblr-3014	647	13	the	the	DET
cblr-3014	647	14	parmalat	parmalat	ADJ
cblr-3014	647	15	scandal	scandal	NOUN
cblr-3014	647	16	.	.	PUNCT
cblr-3014	648	1	as	as	ADP
cblr-3014	648	2	of	of	ADP
cblr-3014	648	3	september	september	PROPN
cblr-3014	648	4	2005	2005	NUM
cblr-3014	648	5	,	,	PUNCT
cblr-3014	648	6	parties	party	NOUN
cblr-3014	648	7	have	have	AUX
cblr-3014	648	8	filed	file	VERB
cblr-3014	648	9	numerous	numerous	ADJ
cblr-3014	648	10	lawsuits	lawsuit	NOUN
cblr-3014	648	11	on	on	ADP
cblr-3014	648	12	both	both	DET
cblr-3014	648	13	sides	side	NOUN
cblr-3014	648	14	of	of	ADP
cblr-3014	648	15	the	the	DET
cblr-3014	648	16	atlantic.169	atlantic.169	NOUN
cblr-3014	648	17	nonetheless	nonetheless	ADV
cblr-3014	648	18	,	,	PUNCT
cblr-3014	648	19	one	one	NUM
cblr-3014	648	20	thing	thing	NOUN
cblr-3014	648	21	is	be	AUX
cblr-3014	648	22	obvious	obvious	ADJ
cblr-3014	648	23	someone	someone	PRON
cblr-3014	648	24	outside	outside	ADP
cblr-3014	648	25	of	of	ADP
cblr-3014	648	26	parmalat	parmalat	PROPN
cblr-3014	648	27	's	's	PART
cblr-3014	648	28	management	management	NOUN
cblr-3014	648	29	must	must	AUX
cblr-3014	648	30	have	have	AUX
cblr-3014	648	31	participated	participate	VERB
cblr-3014	648	32	in	in	ADP
cblr-3014	648	33	the	the	DET
cblr-3014	648	34	fraud	fraud	NOUN
cblr-3014	648	35	in	in	ADP
cblr-3014	648	36	a	a	DET
cblr-3014	648	37	substantial	substantial	ADJ
cblr-3014	648	38	manner	manner	NOUN
cblr-3014	648	39	.	.	PUNCT
cblr-3014	649	1	to	to	PART
cblr-3014	649	2	perpetrate	perpetrate	VERB
cblr-3014	649	3	the	the	DET
cblr-3014	649	4	scheme	scheme	NOUN
cblr-3014	649	5	,	,	PUNCT
cblr-3014	649	6	parmalat	parmalat	PROPN
cblr-3014	649	7	's	's	PART
cblr-3014	649	8	managers	manager	NOUN
cblr-3014	649	9	would	would	AUX
cblr-3014	649	10	have	have	AUX
cblr-3014	649	11	needed	need	VERB
cblr-3014	649	12	to	to	PART
cblr-3014	649	13	deceive	deceive	VERB
cblr-3014	649	14	approximately	approximately	ADV
cblr-3014	649	15	eleven	eleven	NUM
cblr-3014	649	16	sources	source	NOUN
cblr-3014	649	17	of	of	ADP
cblr-3014	649	18	control	control	NOUN
cblr-3014	649	19	,	,	PUNCT
cblr-3014	649	20	including	include	VERB
cblr-3014	649	21	:	:	PUNCT
cblr-3014	649	22	(	(	PUNCT
cblr-3014	649	23	1	1	X
cblr-3014	649	24	)	)	PUNCT
cblr-3014	649	25	the	the	DET
cblr-3014	649	26	board	board	NOUN
cblr-3014	649	27	of	of	ADP
cblr-3014	649	28	directors	director	NOUN
cblr-3014	649	29	;	;	PUNCT
cblr-3014	649	30	(	(	PUNCT
cblr-3014	649	31	2	2	X
cblr-3014	649	32	)	)	PUNCT
cblr-3014	649	33	the	the	DET
cblr-3014	649	34	internal	internal	ADJ
cblr-3014	649	35	audit	audit	NOUN
cblr-3014	649	36	committee	committee	NOUN
cblr-3014	649	37	;	;	PUNCT
cblr-3014	649	38	(	(	PUNCT
cblr-3014	649	39	3	3	X
cblr-3014	649	40	)	)	PUNCT
cblr-3014	649	41	the	the	DET
cblr-3014	649	42	external	external	ADJ
cblr-3014	649	43	auditors	auditor	NOUN
cblr-3014	649	44	;	;	PUNCT
cblr-3014	649	45	(	(	PUNCT
cblr-3014	649	46	4	4	X
cblr-3014	649	47	)	)	PUNCT
cblr-3014	649	48	the	the	DET
cblr-3014	649	49	lawyers	lawyer	NOUN
cblr-3014	649	50	;	;	PUNCT
cblr-3014	649	51	(	(	PUNCT
cblr-3014	649	52	5	5	X
cblr-3014	649	53	)	)	PUNCT
cblr-3014	649	54	the	the	DET
cblr-3014	649	55	analysts	analyst	NOUN
cblr-3014	649	56	;	;	PUNCT
cblr-3014	649	57	(	(	PUNCT
cblr-3014	649	58	6	6	X
cblr-3014	649	59	)	)	PUNCT
cblr-3014	649	60	rating	rate	VERB
cblr-3014	649	61	16	16	NUM
cblr-3014	649	62	'	'	PUNCT
cblr-3014	649	63	see	see	NOUN
cblr-3014	649	64	lev	lev	NOUN
cblr-3014	649	65	,	,	PUNCT
cblr-3014	649	66	supra	supra	PROPN
cblr-3014	649	67	note	note	NOUN
cblr-3014	649	68	144	144	NUM
cblr-3014	649	69	,	,	PUNCT
cblr-3014	649	70	at	at	ADP
cblr-3014	649	71	45	45	NUM
cblr-3014	649	72	.	.	PUNCT
cblr-3014	650	1	i	i	PRON
cblr-3014	650	2	owe	owe	VERB
cblr-3014	650	3	the	the	DET
cblr-3014	650	4	insights	insight	NOUN
cblr-3014	650	5	provided	provide	VERB
cblr-3014	650	6	in	in	ADP
cblr-3014	650	7	this	this	DET
cblr-3014	650	8	paragraph	paragraph	NOUN
cblr-3014	650	9	to	to	ADP
cblr-3014	650	10	professor	professor	PROPN
cblr-3014	650	11	stephen	stephen	PROPN
cblr-3014	650	12	penman	penman	PROPN
cblr-3014	650	13	.	.	PUNCT
cblr-3014	651	1	169	169	NUM
cblr-3014	651	2	parmalat	parmalat	NOUN
cblr-3014	651	3	to	to	PART
cblr-3014	651	4	pursue	pursue	VERB
cblr-3014	651	5	parts	part	NOUN
cblr-3014	651	6	of	of	ADP
cblr-3014	651	7	lawsuit	lawsuit	NOUN
cblr-3014	651	8	,	,	PUNCT
cblr-3014	651	9	n.y	n.y	PROPN
cblr-3014	651	10	.	.	PROPN
cblr-3014	651	11	times	times	PROPN
cblr-3014	651	12	,	,	PUNCT
cblr-3014	651	13	aug	aug	PROPN
cblr-3014	651	14	.	.	PROPN
cblr-3014	651	15	10	10	NUM
cblr-3014	651	16	,	,	PUNCT
cblr-3014	651	17	2005	2005	NUM
cblr-3014	651	18	,	,	PUNCT
cblr-3014	651	19	at	at	ADP
cblr-3014	651	20	c4	c4	NOUN
cblr-3014	651	21	,	,	PUNCT
cblr-3014	651	22	(	(	PUNCT
cblr-3014	651	23	providing	provide	VERB
cblr-3014	651	24	a	a	DET
cblr-3014	651	25	summary	summary	NOUN
cblr-3014	651	26	account	account	NOUN
cblr-3014	651	27	of	of	ADP
cblr-3014	651	28	some	some	DET
cblr-3014	651	29	major	major	ADJ
cblr-3014	651	30	ongoing	ongoing	ADJ
cblr-3014	651	31	lawsuits	lawsuit	NOUN
cblr-3014	651	32	as	as	ADP
cblr-3014	651	33	of	of	ADP
cblr-3014	651	34	august	august	PROPN
cblr-3014	651	35	2005	2005	NUM
cblr-3014	651	36	)	)	PUNCT
cblr-3014	651	37	.	.	PUNCT
cblr-3014	652	1	[	[	X
cblr-3014	652	2	vol	vol	NOUN
cblr-3014	652	3	.	.	PUNCT
cblr-3014	652	4	2005	2005	NUM
cblr-3014	652	5	is	be	AUX
cblr-3014	652	6	parmala	parmala	PROPN
cblr-3014	652	7	teurope	teurope	NOUN
cblr-3014	652	8	's	's	PART
cblr-3014	652	9	enron	enron	PROPN
cblr-3014	652	10	?	?	PUNCT
cblr-3014	653	1	agencies	agency	NOUN
cblr-3014	653	2	;	;	PUNCT
cblr-3014	653	3	(	(	PUNCT
cblr-3014	653	4	7	7	X
cblr-3014	653	5	)	)	PUNCT
cblr-3014	653	6	the	the	DET
cblr-3014	653	7	banks	bank	NOUN
cblr-3014	653	8	that	that	PRON
cblr-3014	653	9	provided	provide	VERB
cblr-3014	653	10	loans	loan	NOUN
cblr-3014	653	11	;	;	PUNCT
cblr-3014	653	12	(	(	PUNCT
cblr-3014	653	13	8)	8)	NUM
cblr-3014	653	14	the	the	DET
cblr-3014	653	15	banks	bank	NOUN
cblr-3014	653	16	that	that	PRON
cblr-3014	653	17	underwrote	underwrote	ADJ
cblr-3014	653	18	securities	security	NOUN
cblr-3014	653	19	;	;	PUNCT
cblr-3014	653	20	(	(	PUNCT
cblr-3014	653	21	9	9	X
cblr-3014	653	22	)	)	PUNCT
cblr-3014	653	23	the	the	DET
cblr-3014	653	24	financial	financial	ADJ
cblr-3014	653	25	press	press	NOUN
cblr-3014	653	26	;	;	PUNCT
cblr-3014	653	27	(	(	PUNCT
cblr-3014	653	28	10	10	NUM
cblr-3014	653	29	)	)	PUNCT
cblr-3014	653	30	the	the	DET
cblr-3014	653	31	investors	investor	NOUN
cblr-3014	653	32	;	;	PUNCT
cblr-3014	653	33	and	and	CCONJ
cblr-3014	653	34	(	(	PUNCT
cblr-3014	653	35	11	11	NUM
cblr-3014	653	36	)	)	PUNCT
cblr-3014	653	37	the	the	DET
cblr-3014	653	38	regulatory	regulatory	ADJ
cblr-3014	653	39	agencies	agency	NOUN
cblr-3014	653	40	(	(	PUNCT
cblr-3014	653	41	c.o.n.s.o.b	c.o.n.s.o.b	NOUN
cblr-3014	653	42	.	.	PUNCT
cblr-3014	654	1	in	in	ADP
cblr-3014	654	2	particular).7	particular).7	PROPN
cblr-3014	654	3	'	'	PUNCT
cblr-3014	654	4	it	it	PRON
cblr-3014	654	5	is	be	AUX
cblr-3014	654	6	simply	simply	ADV
cblr-3014	654	7	too	too	ADV
cblr-3014	654	8	difficult	difficult	ADJ
cblr-3014	654	9	to	to	PART
cblr-3014	654	10	believe	believe	VERB
cblr-3014	654	11	that	that	SCONJ
cblr-3014	654	12	a	a	DET
cblr-3014	654	13	fraud	fraud	NOUN
cblr-3014	654	14	this	this	DET
cblr-3014	654	15	large	large	ADJ
cblr-3014	654	16	could	could	AUX
cblr-3014	654	17	have	have	AUX
cblr-3014	654	18	gone	go	VERB
cblr-3014	654	19	undetected	undetected	ADJ
cblr-3014	654	20	for	for	ADP
cblr-3014	654	21	so	so	ADV
cblr-3014	654	22	long	long	ADJ
cblr-3014	654	23	.	.	PUNCT
cblr-3014	655	1	the	the	DET
cblr-3014	655	2	problem	problem	NOUN
cblr-3014	655	3	in	in	ADP
cblr-3014	655	4	both	both	CCONJ
cblr-3014	655	5	the	the	DET
cblr-3014	655	6	parmalat	parmalat	NOUN
cblr-3014	655	7	and	and	CCONJ
cblr-3014	655	8	enron	enron	PROPN
cblr-3014	655	9	scandals	scandal	NOUN
cblr-3014	655	10	was	be	AUX
cblr-3014	655	11	ultimately	ultimately	ADV
cblr-3014	655	12	the	the	DET
cblr-3014	655	13	use	use	NOUN
cblr-3014	655	14	of	of	ADP
cblr-3014	655	15	misleading	mislead	VERB
cblr-3014	655	16	information	information	NOUN
cblr-3014	655	17	to	to	PART
cblr-3014	655	18	defraud	defraud	VERB
cblr-3014	655	19	the	the	DET
cblr-3014	655	20	market	market	NOUN
cblr-3014	655	21	.	.	PUNCT
cblr-3014	656	1	there	there	PRON
cblr-3014	656	2	are	be	VERB
cblr-3014	656	3	two	two	NUM
cblr-3014	656	4	sides	side	NOUN
cblr-3014	656	5	to	to	ADP
cblr-3014	656	6	the	the	DET
cblr-3014	656	7	problem	problem	NOUN
cblr-3014	656	8	:	:	PUNCT
cblr-3014	656	9	(	(	PUNCT
cblr-3014	656	10	a	a	X
cblr-3014	656	11	)	)	PUNCT
cblr-3014	656	12	the	the	DET
cblr-3014	656	13	supply	supply	NOUN
cblr-3014	656	14	side	side	NOUN
cblr-3014	656	15	of	of	ADP
cblr-3014	656	16	the	the	DET
cblr-3014	656	17	information	information	NOUN
cblr-3014	656	18	(	(	PUNCT
cblr-3014	656	19	the	the	DET
cblr-3014	656	20	board	board	NOUN
cblr-3014	656	21	of	of	ADP
cblr-3014	656	22	directors	director	NOUN
cblr-3014	656	23	,	,	PUNCT
cblr-3014	656	24	the	the	DET
cblr-3014	656	25	internal	internal	ADJ
cblr-3014	656	26	controls	control	NOUN
cblr-3014	656	27	,	,	PUNCT
cblr-3014	656	28	external	external	ADJ
cblr-3014	656	29	auditors	auditor	NOUN
cblr-3014	656	30	,	,	PUNCT
cblr-3014	656	31	investment	investment	NOUN
cblr-3014	656	32	bankers	banker	NOUN
cblr-3014	656	33	,	,	PUNCT
cblr-3014	656	34	and	and	CCONJ
cblr-3014	656	35	lawyers	lawyer	NOUN
cblr-3014	656	36	)	)	PUNCT
cblr-3014	656	37	,	,	PUNCT
cblr-3014	656	38	which	which	PRON
cblr-3014	656	39	allegedly	allegedly	ADV
cblr-3014	656	40	contributed	contribute	VERB
cblr-3014	656	41	to	to	ADP
cblr-3014	656	42	the	the	DET
cblr-3014	656	43	production	production	NOUN
cblr-3014	656	44	of	of	ADP
cblr-3014	656	45	fraudulent	fraudulent	ADJ
cblr-3014	656	46	information	information	NOUN
cblr-3014	656	47	,	,	PUNCT
cblr-3014	656	48	and	and	CCONJ
cblr-3014	656	49	(	(	PUNCT
cblr-3014	656	50	b	b	X
cblr-3014	656	51	)	)	PUNCT
cblr-3014	656	52	the	the	DET
cblr-3014	656	53	demand	demand	NOUN
cblr-3014	656	54	side	side	NOUN
cblr-3014	656	55	,	,	PUNCT
cblr-3014	656	56	which	which	PRON
cblr-3014	656	57	failed	fail	VERB
cblr-3014	656	58	to	to	PART
cblr-3014	656	59	detect	detect	VERB
cblr-3014	656	60	the	the	DET
cblr-3014	656	61	problems	problem	NOUN
cblr-3014	656	62	with	with	ADP
cblr-3014	656	63	the	the	DET
cblr-3014	656	64	information	information	NOUN
cblr-3014	656	65	supplied	supply	VERB
cblr-3014	656	66	.	.	PUNCT
cblr-3014	657	1	7	7	X
cblr-3014	657	2	'	'	PUNCT
cblr-3014	657	3	these	these	DET
cblr-3014	657	4	two	two	NUM
cblr-3014	657	5	sides	side	NOUN
cblr-3014	657	6	are	be	AUX
cblr-3014	657	7	interdependent	interdependent	ADJ
cblr-3014	657	8	:	:	PUNCT
cblr-3014	657	9	the	the	DET
cblr-3014	657	10	supply	supply	NOUN
cblr-3014	657	11	side	side	NOUN
cblr-3014	657	12	responds	respond	VERB
cblr-3014	657	13	to	to	ADP
cblr-3014	657	14	the	the	DET
cblr-3014	657	15	needs	need	NOUN
cblr-3014	657	16	of	of	ADP
cblr-3014	657	17	the	the	DET
cblr-3014	657	18	demand	demand	NOUN
cblr-3014	657	19	side	side	NOUN
cblr-3014	657	20	and	and	CCONJ
cblr-3014	657	21	provides	provide	VERB
cblr-3014	657	22	it	it	PRON
cblr-3014	657	23	with	with	ADP
cblr-3014	657	24	accurate	accurate	ADJ
cblr-3014	657	25	information	information	NOUN
cblr-3014	657	26	,	,	PUNCT
cblr-3014	657	27	while	while	SCONJ
cblr-3014	657	28	the	the	DET
cblr-3014	657	29	demand	demand	NOUN
cblr-3014	657	30	side	side	NOUN
cblr-3014	657	31	requires	require	VERB
cblr-3014	657	32	useful	useful	ADJ
cblr-3014	657	33	information	information	NOUN
cblr-3014	657	34	and	and	CCONJ
cblr-3014	657	35	correct	correct	ADJ
cblr-3014	657	36	analysis	analysis	NOUN
cblr-3014	657	37	.	.	PUNCT
cblr-3014	658	1	a	a	DET
cblr-3014	658	2	failure	failure	NOUN
cblr-3014	658	3	on	on	ADP
cblr-3014	658	4	either	either	DET
cblr-3014	658	5	side	side	NOUN
cblr-3014	658	6	is	be	AUX
cblr-3014	658	7	likely	likely	ADJ
cblr-3014	658	8	to	to	PART
cblr-3014	658	9	compel	compel	VERB
cblr-3014	658	10	a	a	DET
cblr-3014	658	11	failure	failure	NOUN
cblr-3014	658	12	on	on	ADP
cblr-3014	658	13	the	the	DET
cblr-3014	658	14	other	other	ADJ
cblr-3014	658	15	side	side	NOUN
cblr-3014	658	16	.	.	PUNCT
cblr-3014	659	1	'72	'72	NUM
cblr-3014	659	2	most	most	ADV
cblr-3014	659	3	notably	notably	ADV
cblr-3014	659	4	,	,	PUNCT
cblr-3014	659	5	a	a	DET
cblr-3014	659	6	failure	failure	NOUN
cblr-3014	659	7	on	on	ADP
cblr-3014	659	8	the	the	DET
cblr-3014	659	9	supply	supply	NOUN
cblr-3014	659	10	side	side	NOUN
cblr-3014	659	11	to	to	PART
cblr-3014	659	12	provide	provide	VERB
cblr-3014	659	13	accurate	accurate	ADJ
cblr-3014	659	14	information	information	NOUN
cblr-3014	659	15	increases	increase	VERB
cblr-3014	659	16	the	the	DET
cblr-3014	659	17	likelihood	likelihood	NOUN
cblr-3014	659	18	that	that	SCONJ
cblr-3014	659	19	the	the	DET
cblr-3014	659	20	demand	demand	NOUN
cblr-3014	659	21	side	side	NOUN
cblr-3014	659	22	will	will	AUX
cblr-3014	659	23	perpetuate	perpetuate	VERB
cblr-3014	659	24	an	an	DET
cblr-3014	659	25	inaccurate	inaccurate	ADJ
cblr-3014	659	26	assessment	assessment	NOUN
cblr-3014	659	27	of	of	ADP
cblr-3014	659	28	reality	reality	NOUN
cblr-3014	659	29	.	.	PUNCT
cblr-3014	660	1	in	in	ADP
cblr-3014	660	2	both	both	CCONJ
cblr-3014	660	3	the	the	DET
cblr-3014	660	4	enron	enron	PROPN
cblr-3014	660	5	and	and	CCONJ
cblr-3014	660	6	parmalat	parmalat	PROPN
cblr-3014	660	7	cases	case	NOUN
cblr-3014	660	8	,	,	PUNCT
cblr-3014	660	9	it	it	PRON
cblr-3014	660	10	is	be	AUX
cblr-3014	660	11	hard	hard	ADJ
cblr-3014	660	12	to	to	PART
cblr-3014	660	13	assign	assign	VERB
cblr-3014	660	14	responsibility	responsibility	NOUN
cblr-3014	660	15	to	to	ADP
cblr-3014	660	16	a	a	DET
cblr-3014	660	17	single	single	ADJ
cblr-3014	660	18	independent	independent	ADJ
cblr-3014	660	19	culprit	culprit	NOUN
cblr-3014	660	20	because	because	SCONJ
cblr-3014	660	21	various	various	ADJ
cblr-3014	660	22	players	player	NOUN
cblr-3014	660	23	in	in	ADP
cblr-3014	660	24	the	the	DET
cblr-3014	660	25	corporate	corporate	ADJ
cblr-3014	660	26	system	system	NOUN
cblr-3014	660	27	shared	share	VERB
cblr-3014	660	28	accountability	accountability	NOUN
cblr-3014	660	29	.	.	PUNCT
cblr-3014	661	1	because	because	SCONJ
cblr-3014	661	2	of	of	ADP
cblr-3014	661	3	the	the	DET
cblr-3014	661	4	"	"	PUNCT
cblr-3014	661	5	systemicity	systemicity	NOUN
cblr-3014	661	6	"	"	PUNCT
cblr-3014	661	7	in	in	ADP
cblr-3014	661	8	the	the	DET
cblr-3014	661	9	market	market	NOUN
cblr-3014	661	10	for	for	ADP
cblr-3014	661	11	information	information	NOUN
cblr-3014	661	12	,	,	PUNCT
cblr-3014	661	13	i.e.	i.e.	X
cblr-3014	661	14	,	,	PUNCT
cblr-3014	661	15	the	the	DET
cblr-3014	661	16	failure	failure	NOUN
cblr-3014	661	17	of	of	ADP
cblr-3014	661	18	any	any	DET
cblr-3014	661	19	one	one	NUM
cblr-3014	661	20	player	player	NOUN
cblr-3014	661	21	in	in	ADP
cblr-3014	661	22	the	the	DET
cblr-3014	661	23	system	system	NOUN
cblr-3014	661	24	increases	increase	VERB
cblr-3014	661	25	the	the	DET
cblr-3014	661	26	likelihood	likelihood	NOUN
cblr-3014	661	27	that	that	SCONJ
cblr-3014	661	28	other	other	ADJ
cblr-3014	661	29	players	player	NOUN
cblr-3014	661	30	will	will	AUX
cblr-3014	661	31	fail	fail	VERB
cblr-3014	661	32	as	as	ADV
cblr-3014	661	33	well	well	ADV
cblr-3014	661	34	,	,	PUNCT
cblr-3014	661	35	the	the	DET
cblr-3014	661	36	blame	blame	NOUN
cblr-3014	661	37	for	for	ADP
cblr-3014	661	38	the	the	DET
cblr-3014	661	39	enron	enron	PROPN
cblr-3014	661	40	and	and	CCONJ
cblr-3014	661	41	parmalat	parmalat	PROPN
cblr-3014	661	42	frauds	fraud	NOUN
cblr-3014	661	43	must	must	AUX
cblr-3014	661	44	be	be	AUX
cblr-3014	661	45	shared	share	VERB
cblr-3014	661	46	between	between	ADP
cblr-3014	661	47	many	many	ADJ
cblr-3014	661	48	parties.7	parties.7	NOUN
cblr-3014	661	49	for	for	ADP
cblr-3014	661	50	example	example	NOUN
cblr-3014	661	51	,	,	PUNCT
cblr-3014	661	52	if	if	SCONJ
cblr-3014	661	53	auditors	auditor	NOUN
cblr-3014	661	54	certify	certify	VERB
cblr-3014	661	55	the	the	DET
cblr-3014	661	56	financial	financial	ADJ
cblr-3014	661	57	statements	statement	NOUN
cblr-3014	661	58	prepared	prepare	VERB
cblr-3014	661	59	by	by	ADP
cblr-3014	661	60	management	management	NOUN
cblr-3014	661	61	even	even	ADV
cblr-3014	661	62	though	though	SCONJ
cblr-3014	661	63	they	they	PRON
cblr-3014	661	64	do	do	AUX
cblr-3014	661	65	not	not	PART
cblr-3014	661	66	comply	comply	VERB
cblr-3014	661	67	with	with	ADP
cblr-3014	661	68	accepted	accept	VERB
cblr-3014	661	69	accounting	accounting	NOUN
cblr-3014	661	70	principles	principle	NOUN
cblr-3014	661	71	,	,	PUNCT
cblr-3014	661	72	rating	rate	VERB
cblr-3014	661	73	170	170	NUM
cblr-3014	661	74	mariakatia	mariakatia	PROPN
cblr-3014	661	75	di	di	NOUN
cblr-3014	661	76	staso	staso	PROPN
cblr-3014	661	77	,	,	PUNCT
cblr-3014	661	78	i1	i1	PROPN
cblr-3014	661	79	caso	caso	VERB
cblr-3014	661	80	parmalat	parmalat	PROPN
cblr-3014	661	81	58	58	NUM
cblr-3014	661	82	(	(	PUNCT
cblr-3014	661	83	aug	aug	PROPN
cblr-3014	661	84	.	.	PROPN
cblr-3014	661	85	2004	2004	NUM
cblr-3014	661	86	)	)	PUNCT
cblr-3014	661	87	(	(	PUNCT
cblr-3014	661	88	archivio	archivio	NOUN
cblr-3014	661	89	ceradio	ceradio	NOUN
cblr-3014	661	90	of	of	ADP
cblr-3014	661	91	libera	libera	PROPN
cblr-3014	661	92	universita	universita	PROPN
cblr-3014	661	93	internazionale	internazionale	PROPN
cblr-3014	661	94	delgi	delgi	PROPN
cblr-3014	661	95	studi	studi	PROPN
cblr-3014	661	96	sociali	sociali	PROPN
cblr-3014	661	97	working	working	PROPN
cblr-3014	661	98	paper	paper	NOUN
cblr-3014	661	99	)	)	PUNCT
cblr-3014	661	100	,	,	PUNCT
cblr-3014	661	101	available	available	ADJ
cblr-3014	661	102	at	at	ADP
cblr-3014	661	103	http://archivioceradi.luiss.it/documenti/archivioceradi/	http://archivioceradi.luiss.it/documenti/archivioceradi/	PROPN
cblr-3014	661	104	impresalbanca	impresalbanca	VERB
cblr-3014	661	105	/	/	SYM
cblr-3014	661	106	parmalat.pdf	parmalat.pdf	NOUN
cblr-3014	661	107	.	.	PUNCT
cblr-3014	662	1	171	171	NUM
cblr-3014	662	2	cf	cf	NOUN
cblr-3014	662	3	.	.	PUNCT
cblr-3014	662	4	lev	lev	PROPN
cblr-3014	662	5	,	,	PUNCT
cblr-3014	662	6	supra	supra	PROPN
cblr-3014	662	7	note	note	NOUN
cblr-3014	662	8	144	144	NUM
cblr-3014	662	9	,	,	PUNCT
cblr-3014	662	10	at	at	ADP
cblr-3014	662	11	43	43	NUM
cblr-3014	662	12	.	.	PUNCT
cblr-3014	663	1	172	172	NUM
cblr-3014	663	2	see	see	VERB
cblr-3014	663	3	i	i	PRON
cblr-3014	663	4	d.	d.	PROPN
cblr-3014	663	5	at	at	ADP
cblr-3014	663	6	43	43	NUM
cblr-3014	663	7	(	(	PUNCT
cblr-3014	663	8	analyzing	analyze	VERB
cblr-3014	663	9	the	the	DET
cblr-3014	663	10	way	way	NOUN
cblr-3014	663	11	failures	failure	NOUN
cblr-3014	663	12	of	of	ADP
cblr-3014	663	13	the	the	DET
cblr-3014	663	14	demand	demand	NOUN
cblr-3014	663	15	and	and	CCONJ
cblr-3014	663	16	supply	supply	NOUN
cblr-3014	663	17	side	side	NOUN
cblr-3014	663	18	affected	affect	VERB
cblr-3014	663	19	the	the	DET
cblr-3014	663	20	other	other	ADJ
cblr-3014	663	21	side	side	NOUN
cblr-3014	663	22	,	,	PUNCT
cblr-3014	663	23	respectively	respectively	ADV
cblr-3014	663	24	,	,	PUNCT
cblr-3014	663	25	in	in	ADP
cblr-3014	663	26	the	the	DET
cblr-3014	663	27	enron	enron	PROPN
cblr-3014	663	28	case	case	NOUN
cblr-3014	663	29	)	)	PUNCT
cblr-3014	663	30	.	.	PUNCT
cblr-3014	664	1	173	173	NUM
cblr-3014	665	1	i	i	PRON
cblr-3014	665	2	d.	d.	PROPN
cblr-3014	665	3	(	(	PUNCT
cblr-3014	665	4	providing	provide	VERB
cblr-3014	665	5	a	a	DET
cblr-3014	665	6	graphic	graphic	ADJ
cblr-3014	665	7	illustration	illustration	NOUN
cblr-3014	665	8	of	of	ADP
cblr-3014	665	9	a	a	DET
cblr-3014	665	10	similar	similar	ADJ
cblr-3014	665	11	concept	concept	NOUN
cblr-3014	665	12	)	)	PUNCT
cblr-3014	665	13	.	.	PUNCT
cblr-3014	666	1	no	no	INTJ
cblr-3014	666	2	.	.	PUNCT
cblr-3014	667	1	3:765	3:765	PROPN
cblr-3014	667	2	806	806	NUM
cblr-3014	667	3	columbia	columbia	PROPN
cblr-3014	667	4	business	business	NOUN
cblr-3014	667	5	law	law	PROPN
cblr-3014	667	6	review	review	NOUN
cblr-3014	668	1	[	[	X
cblr-3014	668	2	vol	vol	NOUN
cblr-3014	668	3	.	.	PUNCT
cblr-3014	668	4	2005	2005	NUM
cblr-3014	668	5	agencies	agency	NOUN
cblr-3014	668	6	are	be	AUX
cblr-3014	668	7	more	more	ADV
cblr-3014	668	8	likely	likely	ADJ
cblr-3014	668	9	to	to	PART
cblr-3014	668	10	accept	accept	VERB
cblr-3014	668	11	those	those	DET
cblr-3014	668	12	balances	balance	NOUN
cblr-3014	668	13	as	as	ADV
cblr-3014	668	14	accurate	accurate	ADJ
cblr-3014	668	15	and	and	CCONJ
cblr-3014	668	16	to	to	PART
cblr-3014	668	17	give	give	VERB
cblr-3014	668	18	the	the	DET
cblr-3014	668	19	company	company	NOUN
cblr-3014	668	20	a	a	DET
cblr-3014	668	21	higher	high	ADJ
cblr-3014	668	22	debt	debt	NOUN
cblr-3014	668	23	rating	rating	NOUN
cblr-3014	668	24	than	than	SCONJ
cblr-3014	668	25	it	it	PRON
cblr-3014	668	26	deserves	deserve	VERB
cblr-3014	668	27	.	.	PUNCT
cblr-3014	669	1	accordingly	accordingly	ADV
cblr-3014	669	2	,	,	PUNCT
cblr-3014	669	3	investment	investment	NOUN
cblr-3014	669	4	bankers	banker	NOUN
cblr-3014	669	5	might	might	AUX
cblr-3014	669	6	rely	rely	VERB
cblr-3014	669	7	on	on	ADP
cblr-3014	669	8	the	the	DET
cblr-3014	669	9	rating	rating	NOUN
cblr-3014	669	10	agency	agency	NOUN
cblr-3014	669	11	's	's	PART
cblr-3014	669	12	opinion	opinion	NOUN
cblr-3014	669	13	to	to	PART
cblr-3014	669	14	lend	lend	VERB
cblr-3014	669	15	the	the	DET
cblr-3014	669	16	company	company	NOUN
cblr-3014	669	17	money	money	NOUN
cblr-3014	669	18	,	,	PUNCT
cblr-3014	669	19	while	while	SCONJ
cblr-3014	669	20	investors	investor	NOUN
cblr-3014	669	21	,	,	PUNCT
cblr-3014	669	22	given	give	VERB
cblr-3014	669	23	the	the	DET
cblr-3014	669	24	company	company	NOUN
cblr-3014	669	25	's	's	PART
cblr-3014	669	26	positive	positive	ADJ
cblr-3014	669	27	rating	rating	NOUN
cblr-3014	669	28	and	and	CCONJ
cblr-3014	669	29	the	the	DET
cblr-3014	669	30	willingness	willingness	NOUN
cblr-3014	669	31	of	of	ADP
cblr-3014	669	32	investment	investment	NOUN
cblr-3014	669	33	banks	bank	NOUN
cblr-3014	669	34	to	to	PART
cblr-3014	669	35	lend	lend	VERB
cblr-3014	669	36	the	the	DET
cblr-3014	669	37	firm	firm	ADJ
cblr-3014	669	38	money	money	NOUN
cblr-3014	669	39	,	,	PUNCT
cblr-3014	669	40	might	might	AUX
cblr-3014	669	41	decide	decide	VERB
cblr-3014	669	42	to	to	PART
cblr-3014	669	43	buy	buy	VERB
cblr-3014	669	44	the	the	DET
cblr-3014	669	45	firm	firm	NOUN
cblr-3014	669	46	's	's	PART
cblr-3014	669	47	stock	stock	NOUN
cblr-3014	669	48	.	.	PUNCT
cblr-3014	670	1	this	this	DET
cblr-3014	670	2	analysis	analysis	NOUN
cblr-3014	670	3	applies	apply	VERB
cblr-3014	670	4	equally	equally	ADV
cblr-3014	670	5	to	to	ADP
cblr-3014	670	6	enron	enron	PROPN
cblr-3014	670	7	and	and	CCONJ
cblr-3014	670	8	parmalat	parmalat	PROPN
cblr-3014	670	9	.	.	PUNCT
cblr-3014	671	1	the	the	DET
cblr-3014	671	2	fraud	fraud	NOUN
cblr-3014	671	3	schemes	scheme	NOUN
cblr-3014	671	4	created	create	VERB
cblr-3014	671	5	a	a	DET
cblr-3014	671	6	domino	domino	NOUN
cblr-3014	671	7	effect	effect	NOUN
cblr-3014	671	8	in	in	ADP
cblr-3014	671	9	both	both	DET
cblr-3014	671	10	cases	case	NOUN
cblr-3014	671	11	:	:	PUNCT
cblr-3014	671	12	the	the	DET
cblr-3014	671	13	supply	supply	NOUN
cblr-3014	671	14	side	side	NOUN
cblr-3014	671	15	failed	fail	VERB
cblr-3014	671	16	by	by	ADP
cblr-3014	671	17	creating	create	VERB
cblr-3014	671	18	misleading	mislead	VERB
cblr-3014	671	19	information	information	NOUN
cblr-3014	671	20	,	,	PUNCT
cblr-3014	671	21	which	which	PRON
cblr-3014	671	22	led	lead	VERB
cblr-3014	671	23	to	to	ADP
cblr-3014	671	24	the	the	DET
cblr-3014	671	25	failure	failure	NOUN
cblr-3014	671	26	of	of	ADP
cblr-3014	671	27	the	the	DET
cblr-3014	671	28	demand	demand	NOUN
cblr-3014	671	29	side	side	NOUN
cblr-3014	671	30	players	player	NOUN
cblr-3014	671	31	.	.	PUNCT
cblr-3014	672	1	in	in	ADP
cblr-3014	672	2	the	the	DET
cblr-3014	672	3	parmalat	parmalat	ADJ
cblr-3014	672	4	case	case	NOUN
cblr-3014	672	5	,	,	PUNCT
cblr-3014	672	6	the	the	DET
cblr-3014	672	7	supply	supply	NOUN
cblr-3014	672	8	side	side	NOUN
cblr-3014	672	9	suffered	suffer	VERB
cblr-3014	672	10	from	from	ADP
cblr-3014	672	11	a	a	DET
cblr-3014	672	12	principal	principal	ADJ
cblr-3014	672	13	/	/	SYM
cblr-3014	672	14	agent	agent	NOUN
cblr-3014	672	15	problem	problem	NOUN
cblr-3014	672	16	that	that	PRON
cblr-3014	672	17	allegedly	allegedly	ADV
cblr-3014	672	18	led	lead	VERB
cblr-3014	672	19	some	some	DET
cblr-3014	672	20	auditors	auditor	NOUN
cblr-3014	672	21	,	,	PUNCT
cblr-3014	672	22	lawyers	lawyer	NOUN
cblr-3014	672	23	,	,	PUNCT
cblr-3014	672	24	and	and	CCONJ
cblr-3014	672	25	bankers	banker	NOUN
cblr-3014	672	26	to	to	PART
cblr-3014	672	27	participate	participate	VERB
cblr-3014	672	28	in	in	ADP
cblr-3014	672	29	the	the	DET
cblr-3014	672	30	production	production	NOUN
cblr-3014	672	31	of	of	ADP
cblr-3014	672	32	fraudulent	fraudulent	ADJ
cblr-3014	672	33	information	information	NOUN
cblr-3014	672	34	.	.	PUNCT
cblr-3014	673	1	this	this	DET
cblr-3014	673	2	fraudulent	fraudulent	ADJ
cblr-3014	673	3	information	information	NOUN
cblr-3014	673	4	caused	cause	VERB
cblr-3014	673	5	rating	rating	NOUN
cblr-3014	673	6	agencies	agency	NOUN
cblr-3014	673	7	to	to	PART
cblr-3014	673	8	assign	assign	VERB
cblr-3014	673	9	parmalat	parmalat	PROPN
cblr-3014	673	10	's	's	PART
cblr-3014	673	11	debt	debt	NOUN
cblr-3014	673	12	an	an	DET
cblr-3014	673	13	undeserved	undeserved	ADJ
cblr-3014	673	14	"	"	PUNCT
cblr-3014	673	15	investment	investment	NOUN
cblr-3014	673	16	grade	grade	NOUN
cblr-3014	673	17	"	"	PUNCT
cblr-3014	673	18	rating	rating	NOUN
cblr-3014	673	19	.	.	PUNCT
cblr-3014	674	1	due	due	ADP
cblr-3014	674	2	to	to	ADP
cblr-3014	674	3	the	the	DET
cblr-3014	674	4	systemic	systemic	ADJ
cblr-3014	674	5	nature	nature	NOUN
cblr-3014	674	6	of	of	ADP
cblr-3014	674	7	the	the	DET
cblr-3014	674	8	information	information	NOUN
cblr-3014	674	9	market	market	NOUN
cblr-3014	674	10	,	,	PUNCT
cblr-3014	674	11	the	the	DET
cblr-3014	674	12	failure	failure	NOUN
cblr-3014	674	13	by	by	ADP
cblr-3014	674	14	rating	rating	NOUN
cblr-3014	674	15	agencies	agency	NOUN
cblr-3014	674	16	(	(	PUNCT
cblr-3014	674	17	and	and	CCONJ
cblr-3014	674	18	any	any	DET
cblr-3014	674	19	other	other	ADJ
cblr-3014	674	20	demand	demand	NOUN
cblr-3014	674	21	side	side	NOUN
cblr-3014	674	22	players	player	NOUN
cblr-3014	674	23	)	)	PUNCT
cblr-3014	674	24	led	lead	VERB
cblr-3014	674	25	to	to	ADP
cblr-3014	674	26	the	the	DET
cblr-3014	674	27	apparent	apparent	ADJ
cblr-3014	674	28	failure	failure	NOUN
cblr-3014	674	29	of	of	ADP
cblr-3014	674	30	investors	investor	NOUN
cblr-3014	674	31	,	,	PUNCT
cblr-3014	674	32	analysts	analyst	NOUN
cblr-3014	674	33	,	,	PUNCT
cblr-3014	674	34	and	and	CCONJ
cblr-3014	674	35	regulatory	regulatory	ADJ
cblr-3014	674	36	agencies	agency	NOUN
cblr-3014	674	37	.	.	PUNCT
cblr-3014	675	1	on	on	ADP
cblr-3014	675	2	top	top	NOUN
cblr-3014	675	3	of	of	ADP
cblr-3014	675	4	that	that	PRON
cblr-3014	675	5	,	,	PUNCT
cblr-3014	675	6	the	the	PRON
cblr-3014	675	7	longer	long	ADV
cblr-3014	675	8	the	the	DET
cblr-3014	675	9	fraud	fraud	NOUN
cblr-3014	675	10	continued	continue	VERB
cblr-3014	675	11	,	,	PUNCT
cblr-3014	675	12	the	the	DET
cblr-3014	675	13	more	more	ADJ
cblr-3014	675	14	parmalat	parmalat	NOUN
cblr-3014	675	15	kept	keep	VERB
cblr-3014	675	16	growing	grow	VERB
cblr-3014	675	17	.	.	PUNCT
cblr-3014	676	1	as	as	SCONJ
cblr-3014	676	2	parmalat	parmalat	NOUN
cblr-3014	676	3	grew	grow	VERB
cblr-3014	676	4	,	,	PUNCT
cblr-3014	676	5	it	it	PRON
cblr-3014	676	6	established	establish	VERB
cblr-3014	676	7	itself	itself	PRON
cblr-3014	676	8	as	as	ADP
cblr-3014	676	9	a	a	DET
cblr-3014	676	10	legitimate	legitimate	ADJ
cblr-3014	676	11	industrial	industrial	ADJ
cblr-3014	676	12	giant	giant	NOUN
cblr-3014	676	13	,	,	PUNCT
cblr-3014	676	14	making	make	VERB
cblr-3014	676	15	the	the	DET
cblr-3014	676	16	demand	demand	NOUN
cblr-3014	676	17	side	side	NOUN
cblr-3014	676	18	less	less	ADV
cblr-3014	676	19	likely	likely	ADJ
cblr-3014	676	20	to	to	PART
cblr-3014	676	21	question	question	VERB
cblr-3014	676	22	the	the	DET
cblr-3014	676	23	legitimacy	legitimacy	NOUN
cblr-3014	676	24	of	of	ADP
cblr-3014	676	25	the	the	DET
cblr-3014	676	26	information	information	NOUN
cblr-3014	676	27	produced	produce	VERB
cblr-3014	676	28	by	by	ADP
cblr-3014	676	29	the	the	DET
cblr-3014	676	30	company	company	NOUN
cblr-3014	676	31	and	and	CCONJ
cblr-3014	676	32	the	the	DET
cblr-3014	676	33	supply	supply	NOUN
cblr-3014	676	34	side	side	NOUN
cblr-3014	676	35	.	.	PUNCT
cblr-3014	677	1	the	the	DET
cblr-3014	677	2	biggest	big	ADJ
cblr-3014	677	3	lie	lie	NOUN
cblr-3014	677	4	is	be	AUX
cblr-3014	677	5	sometimes	sometimes	ADV
cblr-3014	677	6	the	the	DET
cblr-3014	677	7	easiest	easy	ADJ
cblr-3014	677	8	to	to	PART
cblr-3014	677	9	believe	believe	VERB
cblr-3014	677	10	.	.	PUNCT
cblr-3014	678	1	what	what	PRON
cblr-3014	678	2	follows	follow	VERB
cblr-3014	678	3	is	be	AUX
cblr-3014	678	4	a	a	DET
cblr-3014	678	5	summary	summary	NOUN
cblr-3014	678	6	account	account	NOUN
cblr-3014	678	7	of	of	ADP
cblr-3014	678	8	how	how	SCONJ
cblr-3014	678	9	the	the	DET
cblr-3014	678	10	different	different	ADJ
cblr-3014	678	11	demand	demand	NOUN
cblr-3014	678	12	side	side	NOUN
cblr-3014	678	13	and	and	CCONJ
cblr-3014	678	14	supply	supply	NOUN
cblr-3014	678	15	side	side	NOUN
cblr-3014	678	16	players	player	NOUN
cblr-3014	678	17	allegedly	allegedly	ADV
cblr-3014	678	18	failed	fail	VERB
cblr-3014	678	19	to	to	PART
cblr-3014	678	20	perform	perform	VERB
cblr-3014	678	21	their	their	PRON
cblr-3014	678	22	screening	screening	NOUN
cblr-3014	678	23	functions	function	NOUN
cblr-3014	678	24	.	.	PUNCT
cblr-3014	679	1	1	1	X
cblr-3014	679	2	.	.	X
cblr-3014	679	3	supply	supply	NOUN
cblr-3014	679	4	side	side	NOUN
cblr-3014	679	5	a.	a.	NOUN
cblr-3014	679	6	the	the	DET
cblr-3014	679	7	board	board	NOUN
cblr-3014	679	8	of	of	ADP
cblr-3014	679	9	directors	director	NOUN
cblr-3014	679	10	and	and	CCONJ
cblr-3014	679	11	the	the	DET
cblr-3014	679	12	audit	audit	NOUN
cblr-3014	679	13	committee	committee	NOUN
cblr-3014	679	14	the	the	DET
cblr-3014	679	15	board	board	NOUN
cblr-3014	679	16	of	of	ADP
cblr-3014	679	17	directors	director	NOUN
cblr-3014	679	18	and	and	CCONJ
cblr-3014	679	19	the	the	DET
cblr-3014	679	20	audit	audit	NOUN
cblr-3014	679	21	committee	committee	PROPN
cblr-3014	679	22	of	of	ADP
cblr-3014	679	23	enron	enron	PROPN
cblr-3014	679	24	had	have	VERB
cblr-3014	679	25	truly	truly	ADV
cblr-3014	679	26	impressive	impressive	ADJ
cblr-3014	679	27	qualifications	qualification	NOUN
cblr-3014	679	28	.	.	PUNCT
cblr-3014	680	1	all	all	PRON
cblr-3014	680	2	of	of	ADP
cblr-3014	680	3	the	the	DET
cblr-3014	680	4	board	board	NOUN
cblr-3014	680	5	's	's	PART
cblr-3014	680	6	is	be	AUX
cblr-3014	680	7	parmala	parmala	PROPN
cblr-3014	680	8	t	t	PROPN
cblr-3014	680	9	europe	europe	PROPN
cblr-3014	680	10	's	's	PART
cblr-3014	680	11	enron	enron	PROPN
cblr-3014	680	12	?	?	PUNCT
cblr-3014	681	1	members	member	NOUN
cblr-3014	681	2	were	be	AUX
cblr-3014	681	3	highly	highly	ADV
cblr-3014	681	4	qualified	qualified	ADJ
cblr-3014	681	5	and	and	CCONJ
cblr-3014	681	6	well	well	ADV
cblr-3014	681	7	regarded.174	regarded.174	ADV
cblr-3014	681	8	the	the	DET
cblr-3014	681	9	board	board	NOUN
cblr-3014	681	10	followed	follow	VERB
cblr-3014	681	11	many	many	ADJ
cblr-3014	681	12	of	of	ADP
cblr-3014	681	13	the	the	DET
cblr-3014	681	14	best	good	ADJ
cblr-3014	681	15	practices	practice	NOUN
cblr-3014	681	16	for	for	ADP
cblr-3014	681	17	good	good	ADJ
cblr-3014	681	18	corporate	corporate	ADJ
cblr-3014	681	19	governance	governance	NOUN
cblr-3014	681	20	,	,	PUNCT
cblr-3014	681	21	and	and	CCONJ
cblr-3014	681	22	it	it	PRON
cblr-3014	681	23	was	be	AUX
cblr-3014	681	24	even	even	ADV
cblr-3014	681	25	acclaimed	acclaim	VERB
cblr-3014	681	26	as	as	ADP
cblr-3014	681	27	one	one	NUM
cblr-3014	681	28	of	of	ADP
cblr-3014	681	29	the	the	DET
cblr-3014	681	30	best	good	ADJ
cblr-3014	681	31	boards	board	NOUN
cblr-3014	681	32	in	in	ADP
cblr-3014	681	33	corporate	corporate	ADJ
cblr-3014	681	34	america	america	PROPN
cblr-3014	681	35	.	.	PUNCT
cblr-3014	681	36	'	'	PUNCT
cblr-3014	682	1	on	on	ADP
cblr-3014	682	2	the	the	DET
cblr-3014	682	3	other	other	ADJ
cblr-3014	682	4	hand	hand	NOUN
cblr-3014	682	5	,	,	PUNCT
cblr-3014	682	6	parmalat	parmalat	PROPN
cblr-3014	682	7	's	's	PART
cblr-3014	682	8	board	board	NOUN
cblr-3014	682	9	of	of	ADP
cblr-3014	682	10	directors	director	NOUN
cblr-3014	682	11	and	and	CCONJ
cblr-3014	682	12	its	its	PRON
cblr-3014	682	13	audit	audit	NOUN
cblr-3014	682	14	committee	committee	NOUN
cblr-3014	682	15	were	be	AUX
cblr-3014	682	16	not	not	PART
cblr-3014	682	17	as	as	ADV
cblr-3014	682	18	impressive	impressive	ADJ
cblr-3014	682	19	.	.	PUNCT
cblr-3014	683	1	while	while	SCONJ
cblr-3014	683	2	the	the	DET
cblr-3014	683	3	enron	enron	PROPN
cblr-3014	683	4	board	board	PROPN
cblr-3014	683	5	boasted	boast	VERB
cblr-3014	683	6	a	a	DET
cblr-3014	683	7	former	former	ADJ
cblr-3014	683	8	dean	dean	NOUN
cblr-3014	683	9	of	of	ADP
cblr-3014	683	10	the	the	DET
cblr-3014	683	11	stanford	stanford	PROPN
cblr-3014	683	12	business	business	PROPN
cblr-3014	683	13	school	school	PROPN
cblr-3014	683	14	,	,	PUNCT
cblr-3014	683	15	tanzi	tanzi	PROPN
cblr-3014	683	16	,	,	PUNCT
cblr-3014	683	17	the	the	DET
cblr-3014	683	18	chairman	chairman	NOUN
cblr-3014	683	19	and	and	CCONJ
cblr-3014	683	20	ceo	ceo	NOUN
cblr-3014	683	21	of	of	ADP
cblr-3014	683	22	parmalat	parmalat	NOUN
cblr-3014	683	23	,	,	PUNCT
cblr-3014	683	24	and	and	CCONJ
cblr-3014	683	25	tonna	tonna	NOUN
cblr-3014	683	26	,	,	PUNCT
cblr-3014	683	27	the	the	DET
cblr-3014	683	28	cfo	cfo	NOUN
cblr-3014	683	29	,	,	PUNCT
cblr-3014	683	30	had	have	VERB
cblr-3014	683	31	only	only	ADV
cblr-3014	683	32	high	high	ADJ
cblr-3014	683	33	school	school	NOUN
cblr-3014	683	34	diplomas	diploma	NOUN
cblr-3014	683	35	.	.	PUNCT
cblr-3014	684	1	of	of	ADP
cblr-3014	684	2	parmalat	parmalat	PROPN
cblr-3014	684	3	's	's	PART
cblr-3014	684	4	thirteen	thirteen	NUM
cblr-3014	684	5	directors	director	NOUN
cblr-3014	684	6	,	,	PUNCT
cblr-3014	684	7	four	four	NUM
cblr-3014	684	8	had	have	VERB
cblr-3014	684	9	direct	direct	ADJ
cblr-3014	684	10	family	family	NOUN
cblr-3014	684	11	ties	tie	NOUN
cblr-3014	684	12	to	to	ADP
cblr-3014	684	13	tanzi	tanzi	VERB
cblr-3014	684	14	,	,	PUNCT
cblr-3014	684	15	several	several	ADJ
cblr-3014	684	16	had	have	AUX
cblr-3014	684	17	worked	work	VERB
cblr-3014	684	18	with	with	ADP
cblr-3014	684	19	him	he	PRON
cblr-3014	684	20	for	for	ADP
cblr-3014	684	21	years	year	NOUN
cblr-3014	684	22	,	,	PUNCT
cblr-3014	684	23	and	and	CCONJ
cblr-3014	684	24	only	only	ADV
cblr-3014	684	25	three	three	NUM
cblr-3014	684	26	were	be	AUX
cblr-3014	684	27	officially	officially	ADV
cblr-3014	684	28	declared	declare	VERB
cblr-3014	684	29	to	to	PART
cblr-3014	684	30	be	be	AUX
cblr-3014	684	31	"	"	PUNCT
cblr-3014	684	32	independent	independent	ADJ
cblr-3014	684	33	.	.	PUNCT
cblr-3014	685	1	"'76	"'76	ADJ
cblr-3014	685	2	parmalat	parmalat	PROPN
cblr-3014	685	3	's	's	PART
cblr-3014	685	4	board	board	NOUN
cblr-3014	685	5	practices	practice	NOUN
cblr-3014	685	6	were	be	AUX
cblr-3014	685	7	so	so	ADV
cblr-3014	685	8	unprofessional	unprofessional	ADJ
cblr-3014	685	9	that	that	SCONJ
cblr-3014	685	10	institutional	institutional	ADJ
cblr-3014	685	11	shareholder	shareholder	NOUN
cblr-3014	685	12	services	service	NOUN
cblr-3014	685	13	,	,	PUNCT
cblr-3014	685	14	a	a	DET
cblr-3014	685	15	group	group	NOUN
cblr-3014	685	16	that	that	PRON
cblr-3014	685	17	promotes	promote	VERB
cblr-3014	685	18	good	good	ADJ
cblr-3014	685	19	corporate	corporate	ADJ
cblr-3014	685	20	governance	governance	NOUN
cblr-3014	685	21	,	,	PUNCT
cblr-3014	685	22	rated	rate	VERB
cblr-3014	685	23	it	it	PRON
cblr-3014	685	24	at	at	ADP
cblr-3014	685	25	the	the	DET
cblr-3014	685	26	bottom	bottom	NOUN
cblr-3014	685	27	of	of	ADP
cblr-3014	685	28	a	a	DET
cblr-3014	685	29	list	list	NOUN
cblr-3014	685	30	of	of	ADP
cblr-3014	685	31	its	its	PRON
cblr-3014	685	32	italian	italian	ADJ
cblr-3014	685	33	peers	peer	NOUN
cblr-3014	685	34	in	in	ADP
cblr-3014	685	35	a	a	DET
cblr-3014	685	36	governance	governance	NOUN
cblr-3014	685	37	survey	survey	NOUN
cblr-3014	685	38	.	.	PUNCT
cblr-3014	685	39	'77	'77	NUM
cblr-3014	685	40	despite	despite	SCONJ
cblr-3014	685	41	these	these	DET
cblr-3014	685	42	stark	stark	ADJ
cblr-3014	685	43	differences	difference	NOUN
cblr-3014	685	44	,	,	PUNCT
cblr-3014	685	45	enron	enron	PROPN
cblr-3014	685	46	's	's	PART
cblr-3014	685	47	board	board	NOUN
cblr-3014	685	48	and	and	CCONJ
cblr-3014	685	49	audit	audit	NOUN
cblr-3014	685	50	committee	committee	NOUN
cblr-3014	685	51	failed	fail	VERB
cblr-3014	685	52	as	as	ADV
cblr-3014	685	53	much	much	ADV
cblr-3014	685	54	as	as	ADP
cblr-3014	685	55	parmalat	parmalat	NOUN
cblr-3014	685	56	's	's	PART
cblr-3014	685	57	.	.	PUNCT
cblr-3014	686	1	certainly	certainly	ADV
cblr-3014	686	2	,	,	PUNCT
cblr-3014	686	3	the	the	DET
cblr-3014	686	4	failure	failure	NOUN
cblr-3014	686	5	is	be	AUX
cblr-3014	686	6	not	not	PART
cblr-3014	686	7	surprising	surprising	ADJ
cblr-3014	686	8	in	in	ADP
cblr-3014	686	9	parmalat	parmalat	PROPN
cblr-3014	686	10	's	's	PART
cblr-3014	686	11	case	case	NOUN
cblr-3014	686	12	.	.	PUNCT
cblr-3014	687	1	after	after	ADV
cblr-3014	687	2	all	all	ADV
cblr-3014	687	3	,	,	PUNCT
cblr-3014	687	4	tanzi	tanzi	PROPN
cblr-3014	687	5	was	be	AUX
cblr-3014	687	6	the	the	DET
cblr-3014	687	7	controlling	control	VERB
cblr-3014	687	8	owner	owner	NOUN
cblr-3014	687	9	,	,	PUNCT
cblr-3014	687	10	the	the	DET
cblr-3014	687	11	chairman	chairman	NOUN
cblr-3014	687	12	of	of	ADP
cblr-3014	687	13	the	the	DET
cblr-3014	687	14	board	board	NOUN
cblr-3014	687	15	and	and	CCONJ
cblr-3014	687	16	the	the	DET
cblr-3014	687	17	ceo	ceo	NOUN
cblr-3014	687	18	.	.	PUNCT
cblr-3014	688	1	he	he	PRON
cblr-3014	688	2	had	have	VERB
cblr-3014	688	3	an	an	DET
cblr-3014	688	4	undue	undue	ADJ
cblr-3014	688	5	influence	influence	NOUN
cblr-3014	688	6	on	on	ADP
cblr-3014	688	7	the	the	DET
cblr-3014	688	8	board	board	NOUN
cblr-3014	688	9	and	and	CCONJ
cblr-3014	688	10	the	the	DET
cblr-3014	688	11	audit	audit	NOUN
cblr-3014	688	12	committee	committee	NOUN
cblr-3014	688	13	,	,	PUNCT
cblr-3014	688	14	which	which	PRON
cblr-3014	688	15	were	be	AUX
cblr-3014	688	16	certainly	certainly	ADV
cblr-3014	688	17	not	not	PART
cblr-3014	688	18	independent	independent	ADJ
cblr-3014	688	19	.	.	PUNCT
cblr-3014	689	1	the	the	DET
cblr-3014	689	2	failure	failure	NOUN
cblr-3014	689	3	of	of	ADP
cblr-3014	689	4	enron	enron	PROPN
cblr-3014	689	5	's	's	PART
cblr-3014	689	6	board	board	NOUN
cblr-3014	689	7	is	be	AUX
cblr-3014	689	8	more	more	ADV
cblr-3014	689	9	surprising	surprising	ADJ
cblr-3014	689	10	.	.	PUNCT
cblr-3014	690	1	whereas	whereas	SCONJ
cblr-3014	690	2	parmalat	parmalat	PROPN
cblr-3014	690	3	's	's	PART
cblr-3014	690	4	board	board	NOUN
cblr-3014	690	5	and	and	CCONJ
cblr-3014	690	6	audit	audit	NOUN
cblr-3014	690	7	committee	committee	NOUN
cblr-3014	690	8	failures	failure	NOUN
cblr-3014	690	9	can	can	AUX
cblr-3014	690	10	be	be	AUX
cblr-3014	690	11	explained	explain	VERB
cblr-3014	690	12	mostly	mostly	ADV
cblr-3014	690	13	by	by	ADP
cblr-3014	690	14	the	the	DET
cblr-3014	690	15	influence	influence	NOUN
cblr-3014	690	16	exerted	exert	VERB
cblr-3014	690	17	by	by	ADP
cblr-3014	690	18	tanzi	tanzi	NOUN
cblr-3014	690	19	on	on	ADP
cblr-3014	690	20	the	the	DET
cblr-3014	690	21	two	two	NUM
cblr-3014	690	22	bodies	body	NOUN
cblr-3014	690	23	,	,	PUNCT
cblr-3014	690	24	enron	enron	PROPN
cblr-3014	690	25	's	's	PART
cblr-3014	690	26	failure	failure	NOUN
cblr-3014	690	27	was	be	AUX
cblr-3014	690	28	likely	likely	ADJ
cblr-3014	690	29	due	due	ADJ
cblr-3014	690	30	in	in	ADP
cblr-3014	690	31	part	part	NOUN
cblr-3014	690	32	to	to	ADP
cblr-3014	690	33	the	the	DET
cblr-3014	690	34	hesitation	hesitation	NOUN
cblr-3014	690	35	of	of	ADP
cblr-3014	690	36	enron	enron	PROPN
cblr-3014	690	37	's	's	PART
cblr-3014	690	38	directors	director	NOUN
cblr-3014	690	39	to	to	PART
cblr-3014	690	40	second	second	ADV
cblr-3014	690	41	guess	guess	VERB
cblr-3014	690	42	either	either	CCONJ
cblr-3014	690	43	the	the	DET
cblr-3014	690	44	auditors	auditor	NOUN
cblr-3014	690	45	on	on	ADP
cblr-3014	690	46	technical	technical	ADJ
cblr-3014	690	47	accounting	accounting	NOUN
cblr-3014	690	48	questions	question	NOUN
cblr-3014	690	49	or	or	CCONJ
cblr-3014	690	50	the	the	DET
cblr-3014	690	51	validity	validity	NOUN
cblr-3014	690	52	of	of	ADP
cblr-3014	690	53	representations	representation	NOUN
cblr-3014	690	54	provided	provide	VERB
cblr-3014	690	55	by	by	ADP
cblr-3014	690	56	management	management	NOUN
cblr-3014	690	57	.	.	PUNCT
cblr-3014	691	1	'78	'78	NUM
cblr-3014	691	2	174	174	NUM
cblr-3014	691	3	marleen	marleen	PROPN
cblr-3014	691	4	a.	a.	PROPN
cblr-3014	691	5	o'connor	o'connor	PROPN
cblr-3014	691	6	,	,	PUNCT
cblr-3014	691	7	the	the	DET
cblr-3014	691	8	enron	enron	PROPN
cblr-3014	691	9	board	board	PROPN
cblr-3014	691	10	:	:	PUNCT
cblr-3014	691	11	the	the	DET
cblr-3014	691	12	perils	peril	NOUN
cblr-3014	691	13	of	of	ADP
cblr-3014	691	14	groupthink	groupthink	NOUN
cblr-3014	691	15	,	,	PUNCT
cblr-3014	691	16	71	71	NUM
cblr-3014	691	17	u.	u.	NOUN
cblr-3014	691	18	cin	cin	PROPN
cblr-3014	691	19	.	.	PUNCT
cblr-3014	692	1	l.	l.	PROPN
cblr-3014	692	2	rev	rev	PROPN
cblr-3014	692	3	.	.	PROPN
cblr-3014	692	4	1233	1233	NUM
cblr-3014	692	5	,	,	PUNCT
cblr-3014	692	6	1236	1236	NUM
cblr-3014	692	7	(	(	PUNCT
cblr-3014	692	8	2003	2003	NUM
cblr-3014	692	9	)	)	PUNCT
cblr-3014	692	10	.	.	PUNCT
cblr-3014	692	11	'	'	PUNCT
cblr-3014	693	1	i	i	PRON
cblr-3014	693	2	d.	d.	VERB
cblr-3014	693	3	at	at	ADP
cblr-3014	693	4	1237	1237	NUM
cblr-3014	693	5	.	.	PUNCT
cblr-3014	694	1	176	176	NUM
cblr-3014	694	2	melis	melis	PROPN
cblr-3014	694	3	,	,	PUNCT
cblr-3014	694	4	supra	supra	PROPN
cblr-3014	694	5	note	note	PROPN
cblr-3014	694	6	12	12	NUM
cblr-3014	694	7	,	,	PUNCT
cblr-3014	694	8	at	at	ADP
cblr-3014	694	9	484	484	NUM
cblr-3014	694	10	-	-	SYM
cblr-3014	694	11	85	85	NUM
cblr-3014	694	12	.	.	NUM
cblr-3014	694	13	177	177	NUM
cblr-3014	694	14	where	where	SCONJ
cblr-3014	694	15	's	be	AUX
cblr-3014	694	16	all	all	DET
cblr-3014	694	17	the	the	DET
cblr-3014	694	18	fun	fun	NOUN
cblr-3014	694	19	gone	go	VERB
cblr-3014	694	20	?	?	PUNCT
cblr-3014	694	21	,	,	PUNCT
cblr-3014	694	22	economist	economist	NOUN
cblr-3014	694	23	,	,	PUNCT
cblr-3014	694	24	mar	mar	PROPN
cblr-3014	694	25	.	.	PROPN
cblr-3014	694	26	20	20	NUM
cblr-3014	694	27	,	,	PUNCT
cblr-3014	694	28	2004	2004	NUM
cblr-3014	694	29	,	,	PUNCT
cblr-3014	694	30	at	at	ADP
cblr-3014	694	31	94	94	NUM
cblr-3014	694	32	.	.	PUNCT
cblr-3014	695	1	institutional	institutional	ADJ
cblr-3014	695	2	shareholder	shareholder	NOUN
cblr-3014	695	3	services	service	NOUN
cblr-3014	695	4	materials	material	NOUN
cblr-3014	695	5	can	can	AUX
cblr-3014	695	6	be	be	AUX
cblr-3014	695	7	found	find	VERB
cblr-3014	695	8	at	at	ADP
cblr-3014	695	9	http://www.issproxy	http://www.issproxy	NOUN
cblr-3014	695	10	.	.	PUNCT
cblr-3014	695	11	com	com	PROPN
cblr-3014	695	12	/	/	SYM
cblr-3014	695	13	index.jsp	index.jsp	PROPN
cblr-3014	695	14	.	.	NOUN
cblr-3014	695	15	178	178	NUM
cblr-3014	695	16	see	see	VERB
cblr-3014	695	17	healy	healy	PROPN
cblr-3014	695	18	&	&	CCONJ
cblr-3014	695	19	palepu	palepu	PROPN
cblr-3014	695	20	,	,	PUNCT
cblr-3014	695	21	supra	supra	PROPN
cblr-3014	695	22	note	note	PROPN
cblr-3014	695	23	119	119	NUM
cblr-3014	695	24	,	,	PUNCT
cblr-3014	695	25	at	at	ADP
cblr-3014	695	26	14	14	NUM
cblr-3014	695	27	.	.	PUNCT
cblr-3014	696	1	no	no	INTJ
cblr-3014	696	2	.	.	PUNCT
cblr-3014	697	1	3:765	3:765	PROPN
cblr-3014	697	2	b.	b.	PROPN
cblr-3014	697	3	external	external	ADJ
cblr-3014	697	4	auditors	auditor	NOUN
cblr-3014	697	5	according	accord	VERB
cblr-3014	697	6	to	to	ADP
cblr-3014	697	7	several	several	ADJ
cblr-3014	697	8	accusations	accusation	NOUN
cblr-3014	697	9	,	,	PUNCT
cblr-3014	697	10	enron	enron	PROPN
cblr-3014	697	11	's	's	PART
cblr-3014	697	12	former	former	ADJ
cblr-3014	697	13	external	external	ADJ
cblr-3014	697	14	auditors	auditor	NOUN
cblr-3014	697	15	,	,	PUNCT
cblr-3014	697	16	arthur	arthur	PROPN
cblr-3014	697	17	andersen	andersen	PROPN
cblr-3014	697	18	llp	llp	PROPN
cblr-3014	697	19	,	,	PUNCT
cblr-3014	697	20	used	use	VERB
cblr-3014	697	21	lax	lax	NOUN
cblr-3014	697	22	standards	standard	NOUN
cblr-3014	697	23	and	and	CCONJ
cblr-3014	697	24	thus	thus	ADV
cblr-3014	697	25	attempted	attempt	VERB
cblr-3014	697	26	to	to	PART
cblr-3014	697	27	conceal	conceal	VERB
cblr-3014	697	28	enron	enron	PROPN
cblr-3014	697	29	's	's	PART
cblr-3014	697	30	fraudulent	fraudulent	ADJ
cblr-3014	697	31	transactions.1	transactions.1	NOUN
cblr-3014	697	32	79	79	NUM
cblr-3014	697	33	similarly	similarly	ADV
cblr-3014	697	34	,	,	PUNCT
cblr-3014	697	35	parmalat	parmalat	PROPN
cblr-3014	697	36	's	's	PART
cblr-3014	697	37	former	former	ADJ
cblr-3014	697	38	accountants	accountant	NOUN
cblr-3014	697	39	,	,	PUNCT
cblr-3014	697	40	grant	grant	NOUN
cblr-3014	697	41	thornton	thornton	PROPN
cblr-3014	697	42	and	and	CCONJ
cblr-3014	697	43	deloitte	deloitte	PROPN
cblr-3014	697	44	,	,	PUNCT
cblr-3014	697	45	have	have	AUX
cblr-3014	697	46	been	be	AUX
cblr-3014	697	47	sued	sue	VERB
cblr-3014	697	48	by	by	ADP
cblr-3014	697	49	enrico	enrico	PROPN
cblr-3014	697	50	bondi	bondi	PROPN
cblr-3014	697	51	,	,	PUNCT
cblr-3014	697	52	parmalat	parmalat	PROPN
cblr-3014	697	53	's	's	PART
cblr-3014	697	54	new	new	ADJ
cblr-3014	697	55	special	special	ADJ
cblr-3014	697	56	administrator	administrator	NOUN
cblr-3014	697	57	,	,	PUNCT
cblr-3014	697	58	for	for	ADP
cblr-3014	697	59	allegedly	allegedly	ADV
cblr-3014	697	60	helping	help	VERB
cblr-3014	697	61	the	the	DET
cblr-3014	697	62	former	former	ADJ
cblr-3014	697	63	parmalat	parmalat	ADJ
cblr-3014	697	64	management	management	NOUN
cblr-3014	697	65	team	team	NOUN
cblr-3014	697	66	execute	execute	VERB
cblr-3014	697	67	and	and	CCONJ
cblr-3014	697	68	conceal	conceal	VERB
cblr-3014	697	69	the	the	DET
cblr-3014	697	70	fraud.180	fraud.180	NOUN
cblr-3014	697	71	in	in	ADP
cblr-3014	697	72	particular	particular	ADJ
cblr-3014	697	73	,	,	PUNCT
cblr-3014	697	74	parmalat	parmalat	ADJ
cblr-3014	697	75	executives	executive	NOUN
cblr-3014	697	76	,	,	PUNCT
cblr-3014	697	77	such	such	ADJ
cblr-3014	697	78	as	as	ADP
cblr-3014	697	79	cfo	cfo	PROPN
cblr-3014	697	80	tonna	tonna	NOUN
cblr-3014	697	81	and	and	CCONJ
cblr-3014	697	82	internal	internal	ADJ
cblr-3014	697	83	accountant	accountant	NOUN
cblr-3014	697	84	bocchi	bocchi	NOUN
cblr-3014	697	85	,	,	PUNCT
cblr-3014	697	86	have	have	AUX
cblr-3014	697	87	testified	testify	VERB
cblr-3014	697	88	that	that	SCONJ
cblr-3014	697	89	the	the	DET
cblr-3014	697	90	chairman	chairman	NOUN
cblr-3014	697	91	of	of	ADP
cblr-3014	697	92	grant	grant	PROPN
cblr-3014	697	93	thornton	thornton	PROPN
cblr-3014	697	94	's	's	PART
cblr-3014	697	95	italian	italian	ADJ
cblr-3014	697	96	affiliate	affiliate	NOUN
cblr-3014	697	97	and	and	CCONJ
cblr-3014	697	98	the	the	DET
cblr-3014	697	99	lead	lead	ADJ
cblr-3014	697	100	partner	partner	NOUN
cblr-3014	697	101	on	on	ADP
cblr-3014	697	102	the	the	DET
cblr-3014	697	103	parmalat	parmalat	ADJ
cblr-3014	697	104	audit	audit	NOUN
cblr-3014	697	105	were	be	AUX
cblr-3014	697	106	aware	aware	ADJ
cblr-3014	697	107	of	of	ADP
cblr-3014	697	108	the	the	DET
cblr-3014	697	109	true	true	ADJ
cblr-3014	697	110	financial	financial	ADJ
cblr-3014	697	111	status	status	NOUN
cblr-3014	697	112	of	of	ADP
cblr-3014	697	113	the	the	DET
cblr-3014	697	114	company	company	NOUN
cblr-3014	697	115	and	and	CCONJ
cblr-3014	697	116	repeatedly	repeatedly	ADV
cblr-3014	697	117	helped	help	VERB
cblr-3014	697	118	parmalat	parmalat	PROPN
cblr-3014	697	119	's	's	PART
cblr-3014	697	120	management	management	NOUN
cblr-3014	697	121	set	set	VERB
cblr-3014	697	122	up	up	ADP
cblr-3014	697	123	its	its	PRON
cblr-3014	697	124	fraudulent	fraudulent	ADJ
cblr-3014	697	125	schemes	scheme	NOUN
cblr-3014	697	126	.	.	PUNCT
cblr-3014	698	1	81	81	NUM
cblr-3014	699	1	although	although	SCONJ
cblr-3014	699	2	this	this	DET
cblr-3014	699	3	testimony	testimony	NOUN
cblr-3014	699	4	and	and	CCONJ
cblr-3014	699	5	the	the	DET
cblr-3014	699	6	defenses	defense	NOUN
cblr-3014	699	7	of	of	ADP
cblr-3014	699	8	the	the	DET
cblr-3014	699	9	accused	accuse	VERB
cblr-3014	699	10	parties	party	NOUN
cblr-3014	699	11	are	be	AUX
cblr-3014	699	12	still	still	ADV
cblr-3014	699	13	being	be	AUX
cblr-3014	699	14	considered	consider	VERB
cblr-3014	699	15	by	by	ADP
cblr-3014	699	16	judicial	judicial	ADJ
cblr-3014	699	17	authorities	authority	NOUN
cblr-3014	699	18	,	,	PUNCT
cblr-3014	699	19	grant	grant	PROPN
cblr-3014	699	20	thornton	thornton	PROPN
cblr-3014	699	21	's	's	PART
cblr-3014	699	22	italian	italian	ADJ
cblr-3014	699	23	affiliate	affiliate	NOUN
cblr-3014	699	24	has	have	AUX
cblr-3014	699	25	suffered	suffer	VERB
cblr-3014	699	26	consequences	consequence	NOUN
cblr-3014	699	27	from	from	ADP
cblr-3014	699	28	its	its	PRON
cblr-3014	699	29	affiliation	affiliation	NOUN
cblr-3014	699	30	with	with	ADP
cblr-3014	699	31	parmalat	parmalat	NOUN
cblr-3014	699	32	.	.	PUNCT
cblr-3014	700	1	in	in	ADP
cblr-3014	700	2	fact	fact	NOUN
cblr-3014	700	3	,	,	PUNCT
cblr-3014	700	4	grant	grant	PROPN
cblr-3014	700	5	thornton	thornton	PROPN
cblr-3014	700	6	international	international	PROPN
cblr-3014	700	7	expelled	expel	VERB
cblr-3014	700	8	its	its	PRON
cblr-3014	700	9	italian	italian	ADJ
cblr-3014	700	10	affiliate	affiliate	NOUN
cblr-3014	700	11	from	from	ADP
cblr-3014	700	12	its	its	PRON
cblr-3014	700	13	global	global	ADJ
cblr-3014	700	14	network	network	NOUN
cblr-3014	700	15	,	,	PUNCT
cblr-3014	700	16	probably	probably	ADV
cblr-3014	700	17	in	in	ADP
cblr-3014	700	18	an	an	DET
cblr-3014	700	19	effort	effort	NOUN
cblr-3014	700	20	to	to	PART
cblr-3014	700	21	disclaim	disclaim	VERB
cblr-3014	700	22	any	any	DET
cblr-3014	700	23	involvement	involvement	NOUN
cblr-3014	700	24	with	with	ADP
cblr-3014	700	25	its	its	PRON
cblr-3014	700	26	former	former	ADJ
cblr-3014	700	27	italian	italian	ADJ
cblr-3014	700	28	affiliate	affiliate	NOUN
cblr-3014	700	29	,	,	PUNCT
cblr-3014	700	30	which	which	PRON
cblr-3014	700	31	was	be	AUX
cblr-3014	700	32	renamed	rename	VERB
cblr-3014	700	33	italaudit	italaudit	NOUN
cblr-3014	700	34	s.p.a	s.p.a	NOUN
cblr-3014	700	35	.	.	PUNCT
cblr-3014	701	1	just	just	ADV
cblr-3014	701	2	to	to	PART
cblr-3014	701	3	be	be	AUX
cblr-3014	701	4	safe	safe	ADJ
cblr-3014	701	5	.	.	PUNCT
cblr-3014	702	1	'82	'82	ADJ
cblr-3014	702	2	bondi	bondi	PROPN
cblr-3014	702	3	also	also	ADV
cblr-3014	702	4	claims	claim	VERB
cblr-3014	702	5	that	that	SCONJ
cblr-3014	702	6	deloitte	deloitte	PROPN
cblr-3014	702	7	was	be	AUX
cblr-3014	702	8	aware	aware	ADJ
cblr-3014	702	9	of	of	ADP
cblr-3014	702	10	at	at	ADV
cblr-3014	702	11	least	least	ADJ
cblr-3014	702	12	some	some	PRON
cblr-3014	702	13	of	of	ADP
cblr-3014	702	14	the	the	DET
cblr-3014	702	15	problems	problem	NOUN
cblr-3014	702	16	at	at	ADP
cblr-3014	702	17	parmalat	parmalat	NOUN
cblr-3014	702	18	and	and	CCONJ
cblr-3014	702	19	"	"	PUNCT
cblr-3014	702	20	ignored	ignore	VERB
cblr-3014	702	21	repeated	repeat	VERB
cblr-3014	702	22	clear	clear	ADJ
cblr-3014	702	23	warnings	warning	NOUN
cblr-3014	702	24	from	from	ADP
cblr-3014	702	25	member	member	NOUN
cblr-3014	702	26	firms	firm	NOUN
cblr-3014	702	27	around	around	ADP
cblr-3014	702	28	the	the	DET
cblr-3014	702	29	world	world	NOUN
cblr-3014	702	30	.	.	PUNCT
cblr-3014	703	1	"'83	"'83	NOUN
cblr-3014	703	2	but	but	CCONJ
cblr-3014	703	3	deloitte	deloitte	PROPN
cblr-3014	703	4	's	's	PART
cblr-3014	703	5	involvement	involvement	NOUN
cblr-3014	703	6	does	do	AUX
cblr-3014	703	7	not	not	PART
cblr-3014	703	8	appear	appear	VERB
cblr-3014	703	9	to	to	PART
cblr-3014	703	10	be	be	AUX
cblr-3014	703	11	as	as	ADV
cblr-3014	703	12	extensive	extensive	ADJ
cblr-3014	703	13	as	as	ADP
cblr-3014	703	14	grant	grant	PROPN
cblr-3014	703	15	thornton	thornton	PROPN
cblr-3014	703	16	's	's	PART
cblr-3014	703	17	.	.	PUNCT
cblr-3014	704	1	deloitte	deloitte	PROPN
cblr-3014	704	2	was	be	AUX
cblr-3014	704	3	hired	hire	VERB
cblr-3014	704	4	in	in	ADP
cblr-3014	704	5	accordance	accordance	NOUN
cblr-3014	704	6	with	with	ADP
cblr-3014	704	7	an	an	DET
cblr-3014	704	8	italian	italian	ADJ
cblr-3014	704	9	law18	law18	NOUN
cblr-3014	704	10	4	4	NUM
cblr-3014	704	11	that	that	PRON
cblr-3014	704	12	requires	require	VERB
cblr-3014	704	13	a	a	DET
cblr-3014	704	14	company	company	NOUN
cblr-3014	704	15	to	to	PART
cblr-3014	704	16	switch	switch	VERB
cblr-3014	704	17	external	external	ADJ
cblr-3014	704	18	179	179	NUM
cblr-3014	704	19	i	i	PRON
cblr-3014	704	20	d.	d.	PROPN
cblr-3014	704	21	at	at	ADP
cblr-3014	704	22	15	15	NUM
cblr-3014	704	23	.	.	PUNCT
cblr-3014	705	1	180	180	NUM
cblr-3014	705	2	david	david	PROPN
cblr-3014	705	3	reilly	reilly	PROPN
cblr-3014	705	4	&	&	CCONJ
cblr-3014	705	5	alessandra	alessandra	PROPN
cblr-3014	705	6	galloni	galloni	PROPN
cblr-3014	705	7	,	,	PUNCT
cblr-3014	705	8	parmalat	parmalat	PROPN
cblr-3014	705	9	sues	sue	VERB
cblr-3014	705	10	two	two	NUM
cblr-3014	705	11	former	former	ADJ
cblr-3014	705	12	auditors	auditor	NOUN
cblr-3014	705	13	for	for	ADP
cblr-3014	705	14	$	$	SYM
cblr-3014	705	15	10	10	NUM
cblr-3014	705	16	billion	billion	NUM
cblr-3014	705	17	,	,	PUNCT
cblr-3014	705	18	wall	wall	PROPN
cblr-3014	705	19	st	st	PROPN
cblr-3014	705	20	.	.	PROPN
cblr-3014	705	21	j.	j.	PROPN
cblr-3014	705	22	,	,	PUNCT
cblr-3014	705	23	aug	aug	PROPN
cblr-3014	705	24	.	.	PROPN
cblr-3014	705	25	19	19	NUM
cblr-3014	705	26	,	,	PUNCT
cblr-3014	705	27	2004	2004	NUM
cblr-3014	705	28	,	,	PUNCT
cblr-3014	705	29	at	at	ADP
cblr-3014	705	30	a3	a3	NOUN
cblr-3014	705	31	[	[	AUX
cblr-3014	705	32	hereinafter	hereinafter	NOUN
cblr-3014	705	33	reilly	reilly	PROPN
cblr-3014	705	34	&	&	CCONJ
cblr-3014	705	35	galloni	galloni	PROPN
cblr-3014	705	36	,	,	PUNCT
cblr-3014	705	37	parmalat	parmalat	PROPN
cblr-3014	705	38	sues	sue	NOUN
cblr-3014	705	39	]	]	PUNCT
cblr-3014	705	40	.	.	PUNCT
cblr-3014	706	1	181	181	NUM
cblr-3014	706	2	see	see	VERB
cblr-3014	706	3	,	,	PUNCT
cblr-3014	706	4	e.g.	e.g.	ADV
cblr-3014	706	5	,	,	PUNCT
cblr-3014	706	6	capolino	capolino	PROPN
cblr-3014	706	7	et	et	PROPN
cblr-3014	706	8	al	al	PROPN
cblr-3014	706	9	.	.	PROPN
cblr-3014	706	10	,	,	PUNCT
cblr-3014	706	11	supra	supra	PROPN
cblr-3014	706	12	note	note	PROPN
cblr-3014	706	13	16	16	NUM
cblr-3014	706	14	,	,	PUNCT
cblr-3014	706	15	at	at	ADP
cblr-3014	706	16	115	115	NUM
cblr-3014	706	17	,	,	PUNCT
cblr-3014	706	18	124	124	NUM
cblr-3014	706	19	.	.	PUNCT
cblr-3014	707	1	112	112	NUM
cblr-3014	707	2	see	see	VERB
cblr-3014	707	3	reilly	reilly	PROPN
cblr-3014	707	4	&	&	CCONJ
cblr-3014	707	5	galloni	galloni	PROPN
cblr-3014	707	6	,	,	PUNCT
cblr-3014	707	7	parmalat	parmalat	PROPN
cblr-3014	707	8	sues	sue	NOUN
cblr-3014	707	9	,	,	PUNCT
cblr-3014	707	10	supra	supra	PROPN
cblr-3014	707	11	note	note	PROPN
cblr-3014	707	12	180	180	NUM
cblr-3014	707	13	.	.	NOUN
cblr-3014	707	14	183	183	NUM
cblr-3014	708	1	i	i	PROPN
cblr-3014	708	2	d.	d.	PROPN
cblr-3014	708	3	"	"	PUNCT
cblr-3014	708	4	legislative	legislative	ADJ
cblr-3014	708	5	decree	decree	NOUN
cblr-3014	708	6	no	no	INTJ
cblr-3014	708	7	.	.	PROPN
cblr-3014	708	8	58	58	NUM
cblr-3014	708	9	of	of	ADP
cblr-3014	708	10	24	24	NUM
cblr-3014	708	11	feb	feb	PROPN
cblr-3014	708	12	.	.	PROPN
cblr-3014	708	13	1998	1998	NUM
cblr-3014	708	14	,	,	PUNCT
cblr-3014	708	15	§	§	PROPN
cblr-3014	708	16	159	159	NUM
cblr-3014	708	17	,	,	PUNCT
cblr-3014	708	18	gazz	gazz	PROPN
cblr-3014	708	19	.	.	PUNCT
cblr-3014	708	20	uff	uff	PROPN
cblr-3014	708	21	.	.	PUNCT
cblr-3014	709	1	no	no	INTJ
cblr-3014	709	2	.	.	NOUN
cblr-3014	710	1	71	71	NUM
cblr-3014	710	2	of	of	ADP
cblr-3014	710	3	26	26	NUM
cblr-3014	710	4	mar	mar	PROPN
cblr-3014	710	5	.	.	PROPN
cblr-3014	710	6	1998	1998	NUM
cblr-3014	710	7	,	,	PUNCT
cblr-3014	710	8	available	available	ADJ
cblr-3014	710	9	at	at	ADP
cblr-3014	710	10	http://www.parlamento.it/parlani/	http://www.parlamento.it/parlani/	PROPN
cblr-3014	710	11	leggi	leggi	PROPN
cblr-3014	710	12	/	/	SYM
cblr-3014	710	13	deleghe/98058dl.htm	deleghe/98058dl.htm	PRON
cblr-3014	711	1	[	[	X
cblr-3014	711	2	hereinafter	hereinafter	NOUN
cblr-3014	711	3	draghi	draghi	PROPN
cblr-3014	711	4	reform	reform	PROPN
cblr-3014	711	5	]	]	PUNCT
cblr-3014	711	6	.	.	PUNCT
cblr-3014	712	1	[	[	X
cblr-3014	712	2	vol	vol	NOUN
cblr-3014	712	3	.	.	PUNCT
cblr-3014	713	1	2005coluama	2005coluama	NUM
cblr-3014	714	1	b	b	X
cblr-3014	714	2	usiness	usiness	NOUN
cblr-3014	714	3	la	la	PROPN
cblr-3014	714	4	w	w	PROPN
cblr-3014	714	5	pe	pe	PROPN
cblr-3014	714	6	vie	vie	PROPN
cblr-3014	714	7	w	w	NOUN
cblr-3014	714	8	auditors	auditor	NOUN
cblr-3014	714	9	every	every	DET
cblr-3014	714	10	nine	nine	NUM
cblr-3014	714	11	years	year	NOUN
cblr-3014	714	12	.	.	PUNCT
cblr-3014	715	1	"5	"5	VERB
cblr-3014	716	1	so	so	ADV
cblr-3014	716	2	,	,	PUNCT
cblr-3014	716	3	while	while	SCONJ
cblr-3014	716	4	deloitte	deloitte	PROPN
cblr-3014	716	5	became	become	VERB
cblr-3014	716	6	parmalat	parmalat	NOUN
cblr-3014	716	7	's	's	PART
cblr-3014	716	8	chief	chief	ADJ
cblr-3014	716	9	auditor	auditor	NOUN
cblr-3014	716	10	in	in	ADP
cblr-3014	716	11	1999	1999	NUM
cblr-3014	716	12	,	,	PUNCT
cblr-3014	716	13	parmalat	parmalat	PROPN
cblr-3014	716	14	circumvented	circumvent	VERB
cblr-3014	716	15	the	the	DET
cblr-3014	716	16	law	law	NOUN
cblr-3014	716	17	by	by	ADP
cblr-3014	716	18	assigning	assign	VERB
cblr-3014	716	19	grant	grant	PROPN
cblr-3014	716	20	thornton	thornton	PROPN
cblr-3014	716	21	to	to	PART
cblr-3014	716	22	audit	audit	VERB
cblr-3014	716	23	most	most	ADJ
cblr-3014	716	24	of	of	ADP
cblr-3014	716	25	the	the	DET
cblr-3014	716	26	group	group	NOUN
cblr-3014	716	27	's	's	PART
cblr-3014	716	28	offshore	offshore	ADJ
cblr-3014	716	29	entities	entity	NOUN
cblr-3014	716	30	.	.	PUNCT
cblr-3014	717	1	therefore	therefore	ADV
cblr-3014	717	2	,	,	PUNCT
cblr-3014	717	3	to	to	PART
cblr-3014	717	4	certify	certify	VERB
cblr-3014	717	5	the	the	DET
cblr-3014	717	6	financial	financial	ADJ
cblr-3014	717	7	statements	statement	NOUN
cblr-3014	717	8	of	of	ADP
cblr-3014	717	9	the	the	DET
cblr-3014	717	10	entire	entire	ADJ
cblr-3014	717	11	parmalat	parmalat	ADJ
cblr-3014	717	12	group	group	NOUN
cblr-3014	717	13	,	,	PUNCT
cblr-3014	717	14	deloitte	deloitte	PROPN
cblr-3014	717	15	relied	rely	VERB
cblr-3014	717	16	extensively	extensively	ADV
cblr-3014	717	17	on	on	ADP
cblr-3014	717	18	representations	representation	NOUN
cblr-3014	717	19	made	make	VERB
cblr-3014	717	20	by	by	ADP
cblr-3014	717	21	grant	grant	PROPN
cblr-3014	717	22	thornton	thornton	PROPN
cblr-3014	717	23	.	.	PUNCT
cblr-3014	718	1	according	accord	VERB
cblr-3014	718	2	to	to	ADP
cblr-3014	718	3	the	the	DET
cblr-3014	718	4	testimony	testimony	NOUN
cblr-3014	718	5	of	of	ADP
cblr-3014	718	6	some	some	DET
cblr-3014	718	7	parmalat	parmalat	ADJ
cblr-3014	718	8	executives	executive	NOUN
cblr-3014	718	9	,	,	PUNCT
cblr-3014	718	10	parmalat	parmalat	PROPN
cblr-3014	718	11	created	create	VERB
cblr-3014	718	12	the	the	DET
cblr-3014	718	13	bonlat	bonlat	NOUN
cblr-3014	718	14	"	"	PUNCT
cblr-3014	718	15	accounting	accounting	NOUN
cblr-3014	718	16	dump	dump	NOUN
cblr-3014	718	17	"	"	PUNCT
cblr-3014	718	18	with	with	ADP
cblr-3014	718	19	grant	grant	PROPN
cblr-3014	718	20	thornton	thornton	PROPN
cblr-3014	718	21	's	's	PART
cblr-3014	718	22	assistance	assistance	NOUN
cblr-3014	718	23	to	to	PART
cblr-3014	718	24	hide	hide	VERB
cblr-3014	718	25	fraudulent	fraudulent	ADJ
cblr-3014	718	26	transactions	transaction	NOUN
cblr-3014	718	27	from	from	ADP
cblr-3014	718	28	deloitte	deloitte	NOUN
cblr-3014	718	29	auditors	auditor	NOUN
cblr-3014	718	30	.	.	PUNCT
cblr-3014	719	1	86	86	NUM
cblr-3014	719	2	also	also	ADV
cblr-3014	719	3	,	,	PUNCT
cblr-3014	719	4	deloitte	deloitte	PROPN
cblr-3014	719	5	's	's	PART
cblr-3014	719	6	refusal	refusal	NOUN
cblr-3014	719	7	to	to	PART
cblr-3014	719	8	certify	certify	VERB
cblr-3014	719	9	parmalat	parmalat	NOUN
cblr-3014	719	10	's	's	PART
cblr-3014	719	11	financial	financial	ADJ
cblr-3014	719	12	statements	statement	NOUN
cblr-3014	719	13	in	in	ADP
cblr-3014	719	14	october	october	PROPN
cblr-3014	719	15	2003	2003	NUM
cblr-3014	719	16	eventually	eventually	ADV
cblr-3014	719	17	led	lead	VERB
cblr-3014	719	18	to	to	ADP
cblr-3014	719	19	the	the	DET
cblr-3014	719	20	discovery	discovery	NOUN
cblr-3014	719	21	of	of	ADP
cblr-3014	719	22	the	the	DET
cblr-3014	719	23	fraud	fraud	NOUN
cblr-3014	719	24	.	.	PUNCT
cblr-3014	720	1	187	187	NUM
cblr-3014	720	2	these	these	DET
cblr-3014	720	3	considerations	consideration	NOUN
cblr-3014	720	4	greatly	greatly	ADV
cblr-3014	720	5	weaken	weaken	VERB
cblr-3014	720	6	bondi	bondi	PROPN
cblr-3014	720	7	's	's	PART
cblr-3014	720	8	case	case	NOUN
cblr-3014	720	9	against	against	ADP
cblr-3014	720	10	deloitte	deloitte	NOUN
cblr-3014	720	11	.	.	PUNCT
cblr-3014	721	1	but	but	CCONJ
cblr-3014	721	2	in	in	ADP
cblr-3014	721	3	addition	addition	NOUN
cblr-3014	721	4	,	,	PUNCT
cblr-3014	721	5	bondi	bondi	PROPN
cblr-3014	721	6	has	have	AUX
cblr-3014	721	7	accused	accuse	VERB
cblr-3014	721	8	deloitte	deloitte	NOUN
cblr-3014	721	9	of	of	ADP
cblr-3014	721	10	repeatedly	repeatedly	ADV
cblr-3014	721	11	ignoring	ignore	VERB
cblr-3014	721	12	warnings	warning	NOUN
cblr-3014	721	13	from	from	ADP
cblr-3014	721	14	its	its	PRON
cblr-3014	721	15	member	member	NOUN
cblr-3014	721	16	firms	firm	NOUN
cblr-3014	721	17	around	around	ADP
cblr-3014	721	18	the	the	DET
cblr-3014	721	19	world	world	NOUN
cblr-3014	721	20	.	.	PUNCT
cblr-3014	722	1	in	in	ADP
cblr-3014	722	2	its	its	PRON
cblr-3014	722	3	four	four	NUM
cblr-3014	722	4	years	year	NOUN
cblr-3014	722	5	as	as	ADP
cblr-3014	722	6	chief	chief	ADJ
cblr-3014	722	7	auditor	auditor	NOUN
cblr-3014	722	8	of	of	ADP
cblr-3014	722	9	parmalat	parmalat	PROPN
cblr-3014	722	10	,	,	PUNCT
cblr-3014	722	11	deloitte	deloitte	PROPN
cblr-3014	722	12	's	's	PART
cblr-3014	722	13	italian	italian	ADJ
cblr-3014	722	14	arm	arm	NOUN
cblr-3014	722	15	received	receive	VERB
cblr-3014	722	16	several	several	ADJ
cblr-3014	722	17	warnings	warning	NOUN
cblr-3014	722	18	from	from	ADP
cblr-3014	722	19	auditors	auditor	NOUN
cblr-3014	722	20	in	in	ADP
cblr-3014	722	21	deloitte	deloitte	PROPN
cblr-3014	722	22	's	's	PART
cblr-3014	722	23	international	international	ADJ
cblr-3014	722	24	network	network	NOUN
cblr-3014	722	25	about	about	ADP
cblr-3014	722	26	transactions	transaction	NOUN
cblr-3014	722	27	involving	involve	VERB
cblr-3014	722	28	bonlat	bonlat	NOUN
cblr-3014	722	29	and	and	CCONJ
cblr-3014	722	30	other	other	ADJ
cblr-3014	722	31	offshore	offshore	ADJ
cblr-3014	722	32	entities.8	entities.8	PROPN
cblr-3014	722	33	deloitte	deloitte	NOUN
cblr-3014	722	34	's	's	PART
cblr-3014	722	35	italian	italian	ADJ
cblr-3014	722	36	arm	arm	NOUN
cblr-3014	722	37	refused	refuse	VERB
cblr-3014	722	38	to	to	PART
cblr-3014	722	39	investigate	investigate	VERB
cblr-3014	722	40	the	the	DET
cblr-3014	722	41	warnings	warning	NOUN
cblr-3014	722	42	further	far	ADV
cblr-3014	722	43	and	and	CCONJ
cblr-3014	722	44	expressed	express	VERB
cblr-3014	722	45	its	its	PRON
cblr-3014	722	46	concern	concern	NOUN
cblr-3014	722	47	that	that	SCONJ
cblr-3014	722	48	parmalat	parmalat	PROPN
cblr-3014	722	49	might	might	AUX
cblr-3014	722	50	drop	drop	VERB
cblr-3014	722	51	deloitte	deloitte	NOUN
cblr-3014	722	52	as	as	ADP
cblr-3014	722	53	an	an	DET
cblr-3014	722	54	auditor	auditor	NOUN
cblr-3014	722	55	if	if	SCONJ
cblr-3014	722	56	it	it	PRON
cblr-3014	722	57	attempted	attempt	VERB
cblr-3014	722	58	to	to	PART
cblr-3014	722	59	raise	raise	VERB
cblr-3014	722	60	a	a	DET
cblr-3014	722	61	red	red	ADJ
cblr-3014	722	62	flag	flag	NOUN
cblr-3014	722	63	over	over	ADP
cblr-3014	722	64	the	the	DET
cblr-3014	722	65	questionable	questionable	ADJ
cblr-3014	722	66	transactions	transaction	NOUN
cblr-3014	722	67	.	.	PUNCT
cblr-3014	722	68	"	"	PUNCT
cblr-3014	723	1	9	9	NUM
cblr-3014	723	2	regardless	regardless	ADV
cblr-3014	723	3	of	of	ADP
cblr-3014	723	4	where	where	SCONJ
cblr-3014	723	5	the	the	DET
cblr-3014	723	6	blame	blame	NOUN
cblr-3014	723	7	falls	fall	VERB
cblr-3014	723	8	,	,	PUNCT
cblr-3014	723	9	the	the	DET
cblr-3014	723	10	relationship	relationship	NOUN
cblr-3014	723	11	between	between	ADP
cblr-3014	723	12	parmalat	parmalat	NOUN
cblr-3014	723	13	and	and	CCONJ
cblr-3014	723	14	its	its	PRON
cblr-3014	723	15	auditors	auditor	NOUN
cblr-3014	723	16	is	be	AUX
cblr-3014	723	17	a	a	DET
cblr-3014	723	18	perfect	perfect	ADJ
cblr-3014	723	19	example	example	NOUN
cblr-3014	723	20	of	of	ADP
cblr-3014	723	21	the	the	DET
cblr-3014	723	22	principal	principal	ADJ
cblr-3014	723	23	/	/	SYM
cblr-3014	723	24	agent	agent	NOUN
cblr-3014	723	25	problem	problem	NOUN
cblr-3014	723	26	that	that	PRON
cblr-3014	723	27	afflicts	afflict	VERB
cblr-3014	723	28	gatekeepers	gatekeeper	NOUN
cblr-3014	723	29	in	in	ADP
cblr-3014	723	30	corporate	corporate	ADJ
cblr-3014	723	31	governance	governance	NOUN
cblr-3014	723	32	systems	system	NOUN
cblr-3014	723	33	.	.	PUNCT
cblr-3014	724	1	as	as	SCONJ
cblr-3014	724	2	professor	professor	NOUN
cblr-3014	724	3	coffee	coffee	NOUN
cblr-3014	724	4	defines	define	VERB
cblr-3014	724	5	them	they	PRON
cblr-3014	724	6	,	,	PUNCT
cblr-3014	724	7	"	"	PUNCT
cblr-3014	724	8	gatekeepers	gatekeeper	NOUN
cblr-3014	724	9	are	be	AUX
cblr-3014	724	10	reputational	reputational	ADJ
cblr-3014	724	11	intermediaries	intermediary	NOUN
cblr-3014	724	12	who	who	PRON
cblr-3014	724	13	provide	provide	VERB
cblr-3014	724	14	verification	verification	NOUN
cblr-3014	724	15	and	and	CCONJ
cblr-3014	724	16	certification	certification	NOUN
cblr-3014	724	17	services	service	NOUN
cblr-3014	724	18	to	to	ADP
cblr-3014	724	19	investors	investor	NOUN
cblr-3014	724	20	.	.	PUNCT
cblr-3014	725	1	"190	"190	NOUN
cblr-3014	725	2	185	185	NUM
cblr-3014	725	3	see	see	NOUN
cblr-3014	725	4	melis	melis	PROPN
cblr-3014	725	5	,	,	PUNCT
cblr-3014	725	6	supra	supra	PROPN
cblr-3014	725	7	note	note	PROPN
cblr-3014	725	8	12	12	NUM
cblr-3014	725	9	,	,	PUNCT
cblr-3014	725	10	at	at	ADP
cblr-3014	725	11	482	482	NUM
cblr-3014	725	12	.	.	PUNCT
cblr-3014	725	13	's	's	PART
cblr-3014	725	14	alessandra	alessandra	PROPN
cblr-3014	725	15	galloni	galloni	PROPN
cblr-3014	725	16	&	&	CCONJ
cblr-3014	725	17	david	david	PROPN
cblr-3014	725	18	reilly	reilly	PROPN
cblr-3014	725	19	,	,	PUNCT
cblr-3014	725	20	auditor	auditor	PROPN
cblr-3014	725	21	raised	raise	VERB
cblr-3014	725	22	parmalat	parmalat	ADJ
cblr-3014	725	23	red	red	ADJ
cblr-3014	725	24	flag	flag	NOUN
cblr-3014	725	25	,	,	PUNCT
cblr-3014	725	26	wall	wall	PROPN
cblr-3014	725	27	st	st	PROPN
cblr-3014	725	28	.	.	PROPN
cblr-3014	725	29	j.	j.	PROPN
cblr-3014	725	30	,	,	PUNCT
cblr-3014	725	31	mar	mar	PROPN
cblr-3014	725	32	.	.	PROPN
cblr-3014	725	33	29	29	NUM
cblr-3014	725	34	,	,	PUNCT
cblr-3014	725	35	2004	2004	NUM
cblr-3014	725	36	,	,	PUNCT
cblr-3014	725	37	at	at	ADP
cblr-3014	725	38	a3	a3	NOUN
cblr-3014	725	39	[	[	X
cblr-3014	725	40	hereinafter	hereinafter	NOUN
cblr-3014	725	41	galloni	galloni	NOUN
cblr-3014	725	42	&	&	CCONJ
cblr-3014	725	43	reilly	reilly	PROPN
cblr-3014	725	44	,	,	PUNCT
cblr-3014	725	45	red	red	ADJ
cblr-3014	725	46	flag	flag	NOUN
cblr-3014	725	47	]	]	PUNCT
cblr-3014	725	48	.	.	PUNCT
cblr-3014	726	1	187	187	NUM
cblr-3014	726	2	see	see	VERB
cblr-3014	726	3	supra	supra	PROPN
cblr-3014	726	4	part	part	NOUN
cblr-3014	726	5	iii.b	iii.b	X
cblr-3014	726	6	for	for	ADP
cblr-3014	726	7	further	further	ADJ
cblr-3014	726	8	discussion	discussion	NOUN
cblr-3014	726	9	.	.	PUNCT
cblr-3014	726	10	'	'	PUNCT
cblr-3014	727	1	galloni	galloni	PROPN
cblr-3014	727	2	&	&	CCONJ
cblr-3014	727	3	reilly	reilly	PROPN
cblr-3014	727	4	,	,	PUNCT
cblr-3014	727	5	red	red	ADJ
cblr-3014	727	6	flag	flag	NOUN
cblr-3014	727	7	,	,	PUNCT
cblr-3014	727	8	supra	supra	NOUN
cblr-3014	727	9	note	note	NOUN
cblr-3014	727	10	186	186	NUM
cblr-3014	727	11	,	,	PUNCT
cblr-3014	727	12	at	at	ADP
cblr-3014	727	13	a3	a3	NOUN
cblr-3014	727	14	.	.	PUNCT
cblr-3014	728	1	189	189	NUM
cblr-3014	729	1	i	i	PROPN
cblr-3014	729	2	d.	d.	PROPN
cblr-3014	729	3	19o	19o	PROPN
cblr-3014	729	4	john	john	PROPN
cblr-3014	729	5	c.	c.	PROPN
cblr-3014	729	6	coffee	coffee	PROPN
cblr-3014	729	7	,	,	PUNCT
cblr-3014	729	8	jr	jr	PROPN
cblr-3014	729	9	.	.	PROPN
cblr-3014	729	10	,	,	PUNCT
cblr-3014	729	11	understanding	understand	VERB
cblr-3014	729	12	enron	enron	PROPN
cblr-3014	729	13	:	:	PUNCT
cblr-3014	729	14	"	"	PUNCT
cblr-3014	729	15	it	it	PRON
cblr-3014	729	16	's	be	AUX
cblr-3014	729	17	about	about	ADP
cblr-3014	729	18	the	the	DET
cblr-3014	729	19	gatekeepers	gatekeeper	NOUN
cblr-3014	729	20	,	,	PUNCT
cblr-3014	729	21	stupid	stupid	ADJ
cblr-3014	729	22	"	"	PUNCT
cblr-3014	729	23	,	,	PUNCT
cblr-3014	729	24	57	57	NUM
cblr-3014	729	25	bus	bus	NOUN
cblr-3014	729	26	.	.	PUNCT
cblr-3014	729	27	law	law	NOUN
cblr-3014	729	28	.	.	PUNCT
cblr-3014	730	1	1403	1403	NUM
cblr-3014	730	2	,	,	PUNCT
cblr-3014	730	3	1405	1405	NUM
cblr-3014	730	4	(	(	PUNCT
cblr-3014	730	5	2002	2002	NUM
cblr-3014	730	6	)	)	PUNCT
cblr-3014	731	1	[	[	X
cblr-3014	731	2	hereinafter	hereinafter	NOUN
cblr-3014	731	3	,	,	PUNCT
cblr-3014	731	4	coffee	coffee	NOUN
cblr-3014	731	5	,	,	PUNCT
cblr-3014	731	6	is	be	AUX
cblr-3014	731	7	parmala	parmala	PROPN
cblr-3014	731	8	t	t	PROPN
cblr-3014	731	9	europe	europe	PROPN
cblr-3014	731	10	's	's	PART
cblr-3014	731	11	enron?no	enron?no	PROPN
cblr-3014	731	12	.	.	PUNCT
cblr-3014	732	1	3:765	3:765	PROPN
cblr-3014	732	2	columbia	columbia	PROPN
cblr-3014	732	3	business	business	PROPN
cblr-3014	732	4	law	law	PROPN
cblr-3014	732	5	review	review	NOUN
cblr-3014	732	6	auditors	auditor	NOUN
cblr-3014	732	7	,	,	PUNCT
cblr-3014	732	8	rating	rating	NOUN
cblr-3014	732	9	agencies	agency	NOUN
cblr-3014	732	10	,	,	PUNCT
cblr-3014	732	11	securities	security	NOUN
cblr-3014	732	12	analysts	analyst	NOUN
cblr-3014	732	13	,	,	PUNCT
cblr-3014	732	14	investment	investment	NOUN
cblr-3014	732	15	bankers	banker	NOUN
cblr-3014	732	16	,	,	PUNCT
cblr-3014	732	17	and	and	CCONJ
cblr-3014	732	18	lawyers	lawyer	NOUN
cblr-3014	732	19	can	can	AUX
cblr-3014	732	20	be	be	AUX
cblr-3014	732	21	gatekeepers	gatekeeper	NOUN
cblr-3014	732	22	.	.	PUNCT
cblr-3014	733	1	in	in	ADP
cblr-3014	733	2	general	general	ADJ
cblr-3014	733	3	,	,	PUNCT
cblr-3014	733	4	a	a	DET
cblr-3014	733	5	gatekeeper	gatekeeper	NOUN
cblr-3014	733	6	"	"	PUNCT
cblr-3014	733	7	vouches	vouch	VERB
cblr-3014	733	8	for	for	ADP
cblr-3014	733	9	the	the	DET
cblr-3014	733	10	corporate	corporate	ADJ
cblr-3014	733	11	client	client	NOUN
cblr-3014	733	12	's	's	PART
cblr-3014	733	13	own	own	ADJ
cblr-3014	733	14	statements	statement	NOUN
cblr-3014	733	15	about	about	ADP
cblr-3014	733	16	itself	itself	PRON
cblr-3014	733	17	or	or	CCONJ
cblr-3014	733	18	a	a	DET
cblr-3014	733	19	specific	specific	ADJ
cblr-3014	733	20	transaction	transaction	NOUN
cblr-3014	733	21	.	.	PUNCT
cblr-3014	733	22	"	"	PUNCT
cblr-3014	734	1	9	9	NUM
cblr-3014	734	2	'	'	PUNCT
cblr-3014	734	3	although	although	SCONJ
cblr-3014	734	4	professional	professional	ADJ
cblr-3014	734	5	gatekeepers	gatekeeper	NOUN
cblr-3014	734	6	are	be	AUX
cblr-3014	734	7	typically	typically	ADV
cblr-3014	734	8	paid	pay	VERB
cblr-3014	734	9	by	by	ADP
cblr-3014	734	10	the	the	DET
cblr-3014	734	11	clients	client	NOUN
cblr-3014	734	12	they	they	PRON
cblr-3014	734	13	monitor	monitor	VERB
cblr-3014	734	14	,	,	PUNCT
cblr-3014	734	15	the	the	DET
cblr-3014	734	16	market	market	NOUN
cblr-3014	734	17	generally	generally	ADV
cblr-3014	734	18	trusts	trust	VERB
cblr-3014	734	19	gatekeepers	gatekeeper	NOUN
cblr-3014	734	20	because	because	SCONJ
cblr-3014	734	21	a	a	DET
cblr-3014	734	22	gatekeeper	gatekeeper	NOUN
cblr-3014	734	23	's	's	PART
cblr-3014	734	24	reputation	reputation	NOUN
cblr-3014	734	25	is	be	AUX
cblr-3014	734	26	at	at	ADP
cblr-3014	734	27	stake	stake	NOUN
cblr-3014	734	28	whenever	whenever	SCONJ
cblr-3014	734	29	it	it	PRON
cblr-3014	734	30	renders	render	VERB
cblr-3014	734	31	services	service	NOUN
cblr-3014	734	32	.	.	PUNCT
cblr-3014	735	1	because	because	SCONJ
cblr-3014	735	2	the	the	DET
cblr-3014	735	3	value	value	NOUN
cblr-3014	735	4	of	of	ADP
cblr-3014	735	5	a	a	DET
cblr-3014	735	6	gatekeeper	gatekeeper	NOUN
cblr-3014	735	7	's	's	PART
cblr-3014	735	8	services	service	NOUN
cblr-3014	735	9	depends	depend	VERB
cblr-3014	735	10	on	on	ADP
cblr-3014	735	11	its	its	PRON
cblr-3014	735	12	reputation	reputation	NOUN
cblr-3014	735	13	,	,	PUNCT
cblr-3014	735	14	and	and	CCONJ
cblr-3014	735	15	as	as	SCONJ
cblr-3014	735	16	it	it	PRON
cblr-3014	735	17	has	have	AUX
cblr-3014	735	18	generally	generally	ADV
cblr-3014	735	19	invested	invest	VERB
cblr-3014	735	20	in	in	ADP
cblr-3014	735	21	building	build	VERB
cblr-3014	735	22	"	"	PUNCT
cblr-3014	735	23	reputational	reputational	ADJ
cblr-3014	735	24	capital	capital	NOUN
cblr-3014	735	25	"	"	PUNCT
cblr-3014	735	26	over	over	ADP
cblr-3014	735	27	time	time	NOUN
cblr-3014	735	28	,	,	PUNCT
cblr-3014	735	29	the	the	DET
cblr-3014	735	30	market	market	NOUN
cblr-3014	735	31	believes	believe	VERB
cblr-3014	735	32	that	that	SCONJ
cblr-3014	735	33	a	a	DET
cblr-3014	735	34	gatekeeper	gatekeeper	NOUN
cblr-3014	735	35	is	be	AUX
cblr-3014	735	36	not	not	PART
cblr-3014	735	37	willing	willing	ADJ
cblr-3014	735	38	to	to	PART
cblr-3014	735	39	risk	risk	VERB
cblr-3014	735	40	its	its	PRON
cblr-3014	735	41	accumulated	accumulate	VERB
cblr-3014	735	42	goodwill	goodwill	NOUN
cblr-3014	735	43	for	for	ADP
cblr-3014	735	44	a	a	DET
cblr-3014	735	45	single	single	ADJ
cblr-3014	735	46	client	client	NOUN
cblr-3014	735	47	.	.	PUNCT
cblr-3014	736	1	'92	'92	NUM
cblr-3014	736	2	still	still	ADV
cblr-3014	736	3	,	,	PUNCT
cblr-3014	736	4	"	"	PUNCT
cblr-3014	736	5	reliance	reliance	NOUN
cblr-3014	736	6	on	on	ADP
cblr-3014	736	7	gatekeepers	gatekeeper	NOUN
cblr-3014	736	8	can	can	AUX
cblr-3014	736	9	prove	prove	VERB
cblr-3014	736	10	to	to	PART
cblr-3014	736	11	have	have	AUX
cblr-3014	736	12	been	be	AUX
cblr-3014	736	13	misplaced	misplace	VERB
cblr-3014	736	14	for	for	ADP
cblr-3014	736	15	a	a	DET
cblr-3014	736	16	series	series	NOUN
cblr-3014	736	17	of	of	ADP
cblr-3014	736	18	reasons	reason	NOUN
cblr-3014	736	19	.	.	PUNCT
cblr-3014	736	20	"	"	PUNCT
cblr-3014	737	1	93	93	NUM
cblr-3014	737	2	one	one	NUM
cblr-3014	737	3	such	such	ADJ
cblr-3014	737	4	reason	reason	NOUN
cblr-3014	737	5	is	be	AUX
cblr-3014	737	6	the	the	DET
cblr-3014	737	7	principal	principal	ADJ
cblr-3014	737	8	/	/	SYM
cblr-3014	737	9	agent	agent	NOUN
cblr-3014	737	10	problem	problem	NOUN
cblr-3014	737	11	.	.	PUNCT
cblr-3014	738	1	the	the	DET
cblr-3014	738	2	principal	principal	ADJ
cblr-3014	738	3	/	/	SYM
cblr-3014	738	4	agent	agent	NOUN
cblr-3014	738	5	problem	problem	NOUN
cblr-3014	738	6	arises	arise	VERB
cblr-3014	738	7	when	when	SCONJ
cblr-3014	738	8	the	the	DET
cblr-3014	738	9	interests	interest	NOUN
cblr-3014	738	10	of	of	ADP
cblr-3014	738	11	the	the	DET
cblr-3014	738	12	agent	agent	NOUN
cblr-3014	738	13	(	(	PUNCT
cblr-3014	738	14	e.g.	e.g.	ADV
cblr-3014	738	15	,	,	PUNCT
cblr-3014	738	16	an	an	DET
cblr-3014	738	17	employee	employee	NOUN
cblr-3014	738	18	)	)	PUNCT
cblr-3014	738	19	conflict	conflict	NOUN
cblr-3014	738	20	with	with	ADP
cblr-3014	738	21	the	the	DET
cblr-3014	738	22	interests	interest	NOUN
cblr-3014	738	23	of	of	ADP
cblr-3014	738	24	his	his	PRON
cblr-3014	738	25	or	or	CCONJ
cblr-3014	738	26	her	her	PRON
cblr-3014	738	27	principal	principal	NOUN
cblr-3014	738	28	(	(	PUNCT
cblr-3014	738	29	e.g.	e.g.	ADV
cblr-3014	738	30	,	,	PUNCT
cblr-3014	738	31	an	an	DET
cblr-3014	738	32	employer	employer	NOUN
cblr-3014	738	33	)	)	PUNCT
cblr-3014	738	34	.	.	PUNCT
cblr-3014	739	1	in	in	ADP
cblr-3014	739	2	the	the	DET
cblr-3014	739	3	context	context	NOUN
cblr-3014	739	4	of	of	ADP
cblr-3014	739	5	gatekeepers	gatekeeper	NOUN
cblr-3014	739	6	,	,	PUNCT
cblr-3014	739	7	this	this	DET
cblr-3014	739	8	problem	problem	NOUN
cblr-3014	739	9	is	be	AUX
cblr-3014	739	10	intensified	intensify	VERB
cblr-3014	739	11	if	if	SCONJ
cblr-3014	739	12	the	the	DET
cblr-3014	739	13	agent	agent	NOUN
cblr-3014	739	14	,	,	PUNCT
cblr-3014	739	15	a	a	DET
cblr-3014	739	16	partner	partner	NOUN
cblr-3014	739	17	in	in	ADP
cblr-3014	739	18	a	a	DET
cblr-3014	739	19	large	large	ADJ
cblr-3014	739	20	international	international	ADJ
cblr-3014	739	21	gatekeeping	gatekeepe	VERB
cblr-3014	739	22	organization	organization	NOUN
cblr-3014	739	23	(	(	PUNCT
cblr-3014	739	24	the	the	DET
cblr-3014	739	25	principal	principal	NOUN
cblr-3014	739	26	)	)	PUNCT
cblr-3014	739	27	,	,	PUNCT
cblr-3014	739	28	is	be	AUX
cblr-3014	739	29	assigned	assign	VERB
cblr-3014	739	30	one	one	NUM
cblr-3014	739	31	major	major	ADJ
cblr-3014	739	32	client	client	NOUN
cblr-3014	739	33	to	to	PART
cblr-3014	739	34	which	which	PRON
cblr-3014	739	35	he	he	PRON
cblr-3014	739	36	must	must	AUX
cblr-3014	739	37	devote	devote	VERB
cblr-3014	739	38	all	all	PRON
cblr-3014	739	39	of	of	ADP
cblr-3014	739	40	his	his	PRON
cblr-3014	739	41	time	time	NOUN
cblr-3014	739	42	and	and	CCONJ
cblr-3014	739	43	attention	attention	NOUN
cblr-3014	739	44	.	.	PUNCT
cblr-3014	740	1	'94	'94	NUM
cblr-3014	740	2	in	in	ADP
cblr-3014	740	3	that	that	DET
cblr-3014	740	4	case	case	NOUN
cblr-3014	740	5	,	,	PUNCT
cblr-3014	740	6	since	since	SCONJ
cblr-3014	740	7	the	the	DET
cblr-3014	740	8	partner	partner	NOUN
cblr-3014	740	9	has	have	VERB
cblr-3014	740	10	a	a	DET
cblr-3014	740	11	"	"	PUNCT
cblr-3014	740	12	one	one	NUM
cblr-3014	740	13	-	-	PUNCT
cblr-3014	740	14	client	client	NOUN
cblr-3014	740	15	"	"	PUNCT
cblr-3014	740	16	practice	practice	NOUN
cblr-3014	740	17	,	,	PUNCT
cblr-3014	740	18	he	he	PRON
cblr-3014	740	19	has	have	VERB
cblr-3014	740	20	a	a	DET
cblr-3014	740	21	much	much	ADV
cblr-3014	740	22	stronger	strong	ADJ
cblr-3014	740	23	incentive	incentive	NOUN
cblr-3014	740	24	to	to	PART
cblr-3014	740	25	satisfy	satisfy	VERB
cblr-3014	740	26	his	his	PRON
cblr-3014	740	27	client	client	NOUN
cblr-3014	740	28	even	even	ADV
cblr-3014	740	29	if	if	SCONJ
cblr-3014	740	30	it	it	PRON
cblr-3014	740	31	involves	involve	VERB
cblr-3014	740	32	deviating	deviate	VERB
cblr-3014	740	33	from	from	ADP
cblr-3014	740	34	the	the	DET
cblr-3014	740	35	efficient	efficient	ADJ
cblr-3014	740	36	norm	norm	NOUN
cblr-3014	740	37	of	of	ADP
cblr-3014	740	38	conduct	conduct	NOUN
cblr-3014	740	39	.	.	PUNCT
cblr-3014	741	1	in	in	ADP
cblr-3014	741	2	fact	fact	NOUN
cblr-3014	741	3	,	,	PUNCT
cblr-3014	741	4	if	if	SCONJ
cblr-3014	741	5	the	the	DET
cblr-3014	741	6	partner	partner	NOUN
cblr-3014	741	7	decides	decide	VERB
cblr-3014	741	8	not	not	PART
cblr-3014	741	9	to	to	PART
cblr-3014	741	10	satisfy	satisfy	VERB
cblr-3014	741	11	the	the	DET
cblr-3014	741	12	client	client	NOUN
cblr-3014	741	13	's	's	PART
cblr-3014	741	14	request	request	NOUN
cblr-3014	741	15	,	,	PUNCT
cblr-3014	741	16	the	the	DET
cblr-3014	741	17	client	client	NOUN
cblr-3014	741	18	might	might	AUX
cblr-3014	741	19	threaten	threaten	VERB
cblr-3014	741	20	to	to	PART
cblr-3014	741	21	forego	forego	VERB
cblr-3014	741	22	the	the	DET
cblr-3014	741	23	partner	partner	NOUN
cblr-3014	741	24	's	's	PART
cblr-3014	741	25	services	service	NOUN
cblr-3014	741	26	(	(	PUNCT
cblr-3014	741	27	as	as	ADP
cblr-3014	741	28	in	in	ADP
cblr-3014	741	29	parmalat	parmalat	NOUN
cblr-3014	741	30	's	's	PART
cblr-3014	741	31	alleged	allege	VERB
cblr-3014	741	32	threat	threat	NOUN
cblr-3014	741	33	to	to	PART
cblr-3014	741	34	deloitte	deloitte	PROPN
cblr-3014	741	35	)	)	PUNCT
cblr-3014	741	36	,	,	PUNCT
cblr-3014	741	37	in	in	ADP
cblr-3014	741	38	which	which	DET
cblr-3014	741	39	case	case	NOUN
cblr-3014	741	40	the	the	DET
cblr-3014	741	41	partner	partner	NOUN
cblr-3014	741	42	might	might	AUX
cblr-3014	741	43	lose	lose	VERB
cblr-3014	741	44	his	his	PRON
cblr-3014	741	45	largest	large	ADJ
cblr-3014	741	46	client	client	NOUN
cblr-3014	741	47	and	and	CCONJ
cblr-3014	741	48	source	source	NOUN
cblr-3014	741	49	of	of	ADP
cblr-3014	741	50	revenue	revenue	NOUN
cblr-3014	741	51	.	.	PUNCT
cblr-3014	742	1	confronted	confront	VERB
cblr-3014	742	2	with	with	ADP
cblr-3014	742	3	that	that	DET
cblr-3014	742	4	threat	threat	NOUN
cblr-3014	742	5	,	,	PUNCT
cblr-3014	742	6	the	the	DET
cblr-3014	742	7	partner	partner	NOUN
cblr-3014	742	8	might	might	AUX
cblr-3014	742	9	be	be	AUX
cblr-3014	742	10	willing	willing	ADJ
cblr-3014	742	11	to	to	PART
cblr-3014	742	12	risk	risk	VERB
cblr-3014	742	13	the	the	DET
cblr-3014	742	14	reputational	reputational	ADJ
cblr-3014	742	15	capital	capital	NOUN
cblr-3014	742	16	of	of	ADP
cblr-3014	742	17	his	his	PRON
cblr-3014	742	18	entire	entire	ADJ
cblr-3014	742	19	firm	firm	NOUN
cblr-3014	742	20	;	;	PUNCT
cblr-3014	742	21	after	after	ADV
cblr-3014	742	22	all	all	ADV
cblr-3014	742	23	,	,	PUNCT
cblr-3014	742	24	if	if	SCONJ
cblr-3014	742	25	he	he	PRON
cblr-3014	742	26	loses	lose	VERB
cblr-3014	742	27	the	the	DET
cblr-3014	742	28	client	client	NOUN
cblr-3014	742	29	,	,	PUNCT
cblr-3014	742	30	he	he	PRON
cblr-3014	742	31	basically	basically	ADV
cblr-3014	742	32	loses	lose	VERB
cblr-3014	742	33	his	his	PRON
cblr-3014	742	34	job	job	NOUN
cblr-3014	742	35	as	as	ADV
cblr-3014	742	36	well	well	ADV
cblr-3014	742	37	.	.	PUNCT
cblr-3014	743	1	this	this	DET
cblr-3014	743	2	logic	logic	NOUN
cblr-3014	743	3	gatekeepers	gatekeeper	NOUN
cblr-3014	743	4	]	]	PUNCT
cblr-3014	743	5	.	.	PUNCT
cblr-3014	744	1	see	see	VERB
cblr-3014	744	2	also	also	ADV
cblr-3014	744	3	reinier	reinier	PROPN
cblr-3014	744	4	h.	h.	PROPN
cblr-3014	744	5	kraakman	kraakman	PROPN
cblr-3014	744	6	,	,	PUNCT
cblr-3014	744	7	corporate	corporate	ADJ
cblr-3014	744	8	liability	liability	NOUN
cblr-3014	744	9	strategies	strategy	NOUN
cblr-3014	744	10	and	and	CCONJ
cblr-3014	744	11	the	the	DET
cblr-3014	744	12	costs	cost	NOUN
cblr-3014	744	13	of	of	ADP
cblr-3014	744	14	legal	legal	ADJ
cblr-3014	744	15	controls	control	NOUN
cblr-3014	744	16	,	,	PUNCT
cblr-3014	744	17	93	93	NUM
cblr-3014	744	18	yale	yale	PROPN
cblr-3014	744	19	l.j	l.j	PROPN
cblr-3014	744	20	.	.	PROPN
cblr-3014	744	21	857	857	NUM
cblr-3014	744	22	,	,	PUNCT
cblr-3014	744	23	888	888	NUM
cblr-3014	744	24	-	-	SYM
cblr-3014	744	25	96	96	NUM
cblr-3014	744	26	(	(	PUNCT
cblr-3014	744	27	1988	1988	NUM
cblr-3014	744	28	)	)	PUNCT
cblr-3014	744	29	.	.	PUNCT
cblr-3014	745	1	191	191	NUM
cblr-3014	745	2	see	see	VERB
cblr-3014	745	3	coffee	coffee	NOUN
cblr-3014	745	4	,	,	PUNCT
cblr-3014	745	5	gatekeepers	gatekeeper	NOUN
cblr-3014	745	6	,	,	PUNCT
cblr-3014	745	7	supra	supra	PROPN
cblr-3014	745	8	note	note	NOUN
cblr-3014	745	9	190	190	NUM
cblr-3014	745	10	,	,	PUNCT
cblr-3014	745	11	at	at	ADP
cblr-3014	745	12	1405	1405	NUM
cblr-3014	745	13	.	.	PUNCT
cblr-3014	746	1	192	192	NUM
cblr-3014	746	2	i	i	PRON
cblr-3014	746	3	d.	d.	NOUN
cblr-3014	746	4	1	1	NUM
cblr-3014	746	5	'	'	PART
cblr-3014	746	6	see	see	ADJ
cblr-3014	746	7	coffee	coffee	NOUN
cblr-3014	746	8	,	,	PUNCT
cblr-3014	746	9	reform	reform	NOUN
cblr-3014	746	10	,	,	PUNCT
cblr-3014	746	11	supra	supra	PROPN
cblr-3014	746	12	note	note	NOUN
cblr-3014	746	13	13	13	NUM
cblr-3014	746	14	,	,	PUNCT
cblr-3014	746	15	at	at	ADP
cblr-3014	746	16	310	310	NUM
cblr-3014	746	17	.	.	NOUN
cblr-3014	746	18	194	194	NUM
cblr-3014	747	1	i	i	PRON
cblr-3014	747	2	d.	d.	PROPN
cblr-3014	747	3	at	at	ADP
cblr-3014	747	4	322	322	NUM
cblr-3014	747	5	.	.	PUNCT
cblr-3014	747	6	see	see	VERB
cblr-3014	747	7	also	also	ADV
cblr-3014	747	8	kraakman	kraakman	ADJ
cblr-3014	747	9	,	,	PUNCT
cblr-3014	747	10	supra	supra	PROPN
cblr-3014	747	11	note	note	NOUN
cblr-3014	747	12	190	190	NUM
cblr-3014	747	13	,	,	PUNCT
cblr-3014	747	14	888	888	NUM
cblr-3014	747	15	-	-	SYM
cblr-3014	747	16	96	96	NUM
cblr-3014	747	17	.	.	PUNCT
cblr-3014	748	1	[	[	X
cblr-3014	748	2	vol	vol	NOUN
cblr-3014	748	3	.	.	PUNCT
cblr-3014	748	4	2005	2005	NUM
cblr-3014	748	5	clearly	clearly	ADV
cblr-3014	748	6	applied	apply	VERB
cblr-3014	748	7	to	to	ADP
cblr-3014	748	8	david	david	PROPN
cblr-3014	748	9	duncan	duncan	PROPN
cblr-3014	748	10	,	,	PUNCT
cblr-3014	748	11	arthur	arthur	PROPN
cblr-3014	748	12	andersen	andersen	PROPN
cblr-3014	748	13	's	's	PART
cblr-3014	748	14	houston	houston	PROPN
cblr-3014	748	15	partner	partner	NOUN
cblr-3014	748	16	in	in	ADP
cblr-3014	748	17	charge	charge	NOUN
cblr-3014	748	18	of	of	ADP
cblr-3014	748	19	the	the	DET
cblr-3014	748	20	enron	enron	PROPN
cblr-3014	748	21	audit	audit	NOUN
cblr-3014	748	22	team	team	NOUN
cblr-3014	748	23	.	.	PUNCT
cblr-3014	749	1	in	in	ADP
cblr-3014	749	2	theory	theory	NOUN
cblr-3014	749	3	,	,	PUNCT
cblr-3014	749	4	gatekeepers	gatekeeper	NOUN
cblr-3014	749	5	must	must	AUX
cblr-3014	749	6	be	be	AUX
cblr-3014	749	7	independent	independent	ADJ
cblr-3014	749	8	from	from	ADP
cblr-3014	749	9	their	their	PRON
cblr-3014	749	10	clients	client	NOUN
cblr-3014	749	11	.	.	PUNCT
cblr-3014	750	1	ideally	ideally	ADV
cblr-3014	750	2	,	,	PUNCT
cblr-3014	750	3	their	their	PRON
cblr-3014	750	4	independence	independence	NOUN
cblr-3014	750	5	should	should	AUX
cblr-3014	750	6	encompass	encompass	VERB
cblr-3014	750	7	both	both	CCONJ
cblr-3014	750	8	professional	professional	ADJ
cblr-3014	750	9	and	and	CCONJ
cblr-3014	750	10	legal	legal	ADJ
cblr-3014	750	11	dimensions	dimension	NOUN
cblr-3014	750	12	.	.	PUNCT
cblr-3014	751	1	professional	professional	ADJ
cblr-3014	751	2	independence	independence	NOUN
cblr-3014	751	3	refers	refer	VERB
cblr-3014	751	4	to	to	ADP
cblr-3014	751	5	the	the	DET
cblr-3014	751	6	notion	notion	NOUN
cblr-3014	751	7	that	that	SCONJ
cblr-3014	751	8	the	the	DET
cblr-3014	751	9	gatekeeper	gatekeeper	NOUN
cblr-3014	751	10	's	's	PART
cblr-3014	751	11	interests	interest	NOUN
cblr-3014	751	12	should	should	AUX
cblr-3014	751	13	be	be	AUX
cblr-3014	751	14	neutral	neutral	ADJ
cblr-3014	751	15	in	in	ADP
cblr-3014	751	16	relation	relation	NOUN
cblr-3014	751	17	to	to	ADP
cblr-3014	751	18	any	any	DET
cblr-3014	751	19	impacts	impact	NOUN
cblr-3014	751	20	on	on	ADP
cblr-3014	751	21	the	the	DET
cblr-3014	751	22	client	client	NOUN
cblr-3014	751	23	's	's	PART
cblr-3014	751	24	business	business	NOUN
cblr-3014	751	25	brought	bring	VERB
cblr-3014	751	26	about	about	ADP
cblr-3014	751	27	by	by	ADP
cblr-3014	751	28	the	the	DET
cblr-3014	751	29	gatekeeper	gatekeeper	NOUN
cblr-3014	751	30	's	's	PART
cblr-3014	751	31	performance	performance	NOUN
cblr-3014	751	32	of	of	ADP
cblr-3014	751	33	its	its	PRON
cblr-3014	751	34	job	job	NOUN
cblr-3014	751	35	.	.	PUNCT
cblr-3014	752	1	if	if	SCONJ
cblr-3014	752	2	the	the	DET
cblr-3014	752	3	gatekeeper	gatekeeper	NOUN
cblr-3014	752	4	has	have	VERB
cblr-3014	752	5	a	a	DET
cblr-3014	752	6	stake	stake	NOUN
cblr-3014	752	7	in	in	ADP
cblr-3014	752	8	the	the	DET
cblr-3014	752	9	success	success	NOUN
cblr-3014	752	10	of	of	ADP
cblr-3014	752	11	his	his	PRON
cblr-3014	752	12	client	client	NOUN
cblr-3014	752	13	(	(	PUNCT
cblr-3014	752	14	for	for	ADP
cblr-3014	752	15	example	example	NOUN
cblr-3014	752	16	,	,	PUNCT
cblr-3014	752	17	if	if	SCONJ
cblr-3014	752	18	the	the	DET
cblr-3014	752	19	gatekeeper	gatekeeper	NOUN
cblr-3014	752	20	needs	need	VERB
cblr-3014	752	21	the	the	DET
cblr-3014	752	22	client	client	NOUN
cblr-3014	752	23	to	to	PART
cblr-3014	752	24	do	do	VERB
cblr-3014	752	25	well	well	ADV
cblr-3014	752	26	so	so	SCONJ
cblr-3014	752	27	that	that	SCONJ
cblr-3014	752	28	its	its	PRON
cblr-3014	752	29	services	service	NOUN
cblr-3014	752	30	will	will	AUX
cblr-3014	752	31	be	be	AUX
cblr-3014	752	32	required	require	VERB
cblr-3014	752	33	again	again	ADV
cblr-3014	752	34	in	in	ADP
cblr-3014	752	35	the	the	DET
cblr-3014	752	36	future	future	NOUN
cblr-3014	752	37	)	)	PUNCT
cblr-3014	752	38	,	,	PUNCT
cblr-3014	752	39	he	he	PRON
cblr-3014	752	40	will	will	AUX
cblr-3014	752	41	be	be	AUX
cblr-3014	752	42	reluctant	reluctant	ADJ
cblr-3014	752	43	to	to	PART
cblr-3014	752	44	perform	perform	VERB
cblr-3014	752	45	his	his	PRON
cblr-3014	752	46	duty	duty	NOUN
cblr-3014	752	47	when	when	SCONJ
cblr-3014	752	48	doing	do	VERB
cblr-3014	752	49	so	so	ADV
cblr-3014	752	50	obstructs	obstruct	VERB
cblr-3014	752	51	the	the	DET
cblr-3014	752	52	client	client	NOUN
cblr-3014	752	53	's	's	PART
cblr-3014	752	54	business	business	NOUN
cblr-3014	752	55	performance	performance	NOUN
cblr-3014	752	56	.	.	PUNCT
cblr-3014	753	1	legal	legal	ADJ
cblr-3014	753	2	independence	independence	NOUN
cblr-3014	753	3	means	mean	VERB
cblr-3014	753	4	that	that	SCONJ
cblr-3014	753	5	the	the	DET
cblr-3014	753	6	gatekeeper	gatekeeper	NOUN
cblr-3014	753	7	should	should	AUX
cblr-3014	753	8	not	not	PART
cblr-3014	753	9	worry	worry	VERB
cblr-3014	753	10	about	about	ADP
cblr-3014	753	11	facing	face	VERB
cblr-3014	753	12	legal	legal	ADJ
cblr-3014	753	13	liability	liability	NOUN
cblr-3014	753	14	for	for	ADP
cblr-3014	753	15	performing	perform	VERB
cblr-3014	753	16	his	his	PRON
cblr-3014	753	17	job	job	NOUN
cblr-3014	753	18	properly	properly	ADV
cblr-3014	753	19	,	,	PUNCT
cblr-3014	753	20	even	even	ADV
cblr-3014	753	21	if	if	SCONJ
cblr-3014	753	22	doing	do	VERB
cblr-3014	753	23	so	so	ADV
cblr-3014	753	24	uncovers	uncover	NOUN
cblr-3014	753	25	illegal	illegal	ADJ
cblr-3014	753	26	behavior	behavior	NOUN
cblr-3014	753	27	by	by	ADP
cblr-3014	753	28	the	the	DET
cblr-3014	753	29	client	client	NOUN
cblr-3014	753	30	.	.	PUNCT
cblr-3014	754	1	if	if	SCONJ
cblr-3014	754	2	,	,	PUNCT
cblr-3014	754	3	by	by	ADP
cblr-3014	754	4	carrying	carry	VERB
cblr-3014	754	5	out	out	ADP
cblr-3014	754	6	his	his	PRON
cblr-3014	754	7	obligations	obligation	NOUN
cblr-3014	754	8	,	,	PUNCT
cblr-3014	754	9	the	the	DET
cblr-3014	754	10	gatekeeper	gatekeeper	NOUN
cblr-3014	754	11	is	be	AUX
cblr-3014	754	12	likely	likely	ADJ
cblr-3014	754	13	to	to	PART
cblr-3014	754	14	uncover	uncover	VERB
cblr-3014	754	15	past	past	ADJ
cblr-3014	754	16	wrongs	wrong	NOUN
cblr-3014	754	17	for	for	ADP
cblr-3014	754	18	which	which	PRON
cblr-3014	754	19	he	he	PRON
cblr-3014	754	20	could	could	AUX
cblr-3014	754	21	be	be	AUX
cblr-3014	754	22	held	hold	VERB
cblr-3014	754	23	legally	legally	ADV
cblr-3014	754	24	liable	liable	ADJ
cblr-3014	754	25	,	,	PUNCT
cblr-3014	754	26	he	he	PRON
cblr-3014	754	27	is	be	AUX
cblr-3014	754	28	less	less	ADV
cblr-3014	754	29	likely	likely	ADJ
cblr-3014	754	30	to	to	PART
cblr-3014	754	31	execute	execute	VERB
cblr-3014	754	32	his	his	PRON
cblr-3014	754	33	duty	duty	NOUN
cblr-3014	754	34	.	.	PUNCT
cblr-3014	755	1	a	a	DET
cblr-3014	755	2	significant	significant	ADJ
cblr-3014	755	3	concern	concern	NOUN
cblr-3014	755	4	with	with	ADP
cblr-3014	755	5	respect	respect	NOUN
cblr-3014	755	6	to	to	ADP
cblr-3014	755	7	the	the	DET
cblr-3014	755	8	principal	principal	ADJ
cblr-3014	755	9	/	/	SYM
cblr-3014	755	10	agent	agent	NOUN
cblr-3014	755	11	problem	problem	NOUN
cblr-3014	755	12	in	in	ADP
cblr-3014	755	13	one	one	NUM
cblr-3014	755	14	-	-	PUNCT
cblr-3014	755	15	client	client	NOUN
cblr-3014	755	16	practices	practice	NOUN
cblr-3014	755	17	is	be	AUX
cblr-3014	755	18	that	that	SCONJ
cblr-3014	755	19	it	it	PRON
cblr-3014	755	20	makes	make	VERB
cblr-3014	755	21	the	the	DET
cblr-3014	755	22	gatekeeper	gatekeeper	NOUN
cblr-3014	755	23	professionally	professionally	ADV
cblr-3014	755	24	dependent	dependent	ADJ
cblr-3014	755	25	on	on	ADP
cblr-3014	755	26	its	its	PRON
cblr-3014	755	27	client	client	NOUN
cblr-3014	755	28	.	.	PUNCT
cblr-3014	756	1	if	if	SCONJ
cblr-3014	756	2	the	the	DET
cblr-3014	756	3	pressure	pressure	NOUN
cblr-3014	756	4	to	to	PART
cblr-3014	756	5	satisfy	satisfy	VERB
cblr-3014	756	6	the	the	DET
cblr-3014	756	7	client	client	NOUN
cblr-3014	756	8	's	's	PART
cblr-3014	756	9	illegal	illegal	ADJ
cblr-3014	756	10	demands	demand	NOUN
cblr-3014	756	11	is	be	AUX
cblr-3014	756	12	too	too	ADV
cblr-3014	756	13	high	high	ADJ
cblr-3014	756	14	,	,	PUNCT
cblr-3014	756	15	the	the	DET
cblr-3014	756	16	gatekeeper	gatekeeper	NOUN
cblr-3014	756	17	will	will	AUX
cblr-3014	756	18	succumb	succumb	VERB
cblr-3014	756	19	and	and	CCONJ
cblr-3014	756	20	partake	partake	VERB
cblr-3014	756	21	in	in	ADP
cblr-3014	756	22	the	the	DET
cblr-3014	756	23	fraudulent	fraudulent	ADJ
cblr-3014	756	24	behavior	behavior	NOUN
cblr-3014	756	25	.	.	PUNCT
cblr-3014	757	1	at	at	ADP
cblr-3014	757	2	this	this	DET
cblr-3014	757	3	point	point	NOUN
cblr-3014	757	4	,	,	PUNCT
cblr-3014	757	5	a	a	DET
cblr-3014	757	6	vicious	vicious	ADJ
cblr-3014	757	7	cycle	cycle	NOUN
cblr-3014	757	8	begins	begin	VERB
cblr-3014	757	9	.	.	PUNCT
cblr-3014	758	1	because	because	SCONJ
cblr-3014	758	2	the	the	DET
cblr-3014	758	3	gatekeeper	gatekeeper	NOUN
cblr-3014	758	4	has	have	AUX
cblr-3014	758	5	broken	break	VERB
cblr-3014	758	6	the	the	DET
cblr-3014	758	7	law	law	NOUN
cblr-3014	758	8	,	,	PUNCT
cblr-3014	758	9	its	its	PRON
cblr-3014	758	10	legal	legal	ADJ
cblr-3014	758	11	independence	independence	NOUN
cblr-3014	758	12	has	have	AUX
cblr-3014	758	13	been	be	AUX
cblr-3014	758	14	compromised	compromise	VERB
cblr-3014	758	15	as	as	ADV
cblr-3014	758	16	well	well	ADV
cblr-3014	758	17	.	.	PUNCT
cblr-3014	759	1	if	if	SCONJ
cblr-3014	759	2	the	the	DET
cblr-3014	759	3	gatekeeper	gatekeeper	NOUN
cblr-3014	759	4	decides	decide	VERB
cblr-3014	759	5	to	to	PART
cblr-3014	759	6	reveal	reveal	VERB
cblr-3014	759	7	the	the	DET
cblr-3014	759	8	client	client	NOUN
cblr-3014	759	9	's	's	PART
cblr-3014	759	10	fraud	fraud	NOUN
cblr-3014	759	11	,	,	PUNCT
cblr-3014	759	12	its	its	PRON
cblr-3014	759	13	own	own	ADJ
cblr-3014	759	14	past	past	ADJ
cblr-3014	759	15	illegal	illegal	ADJ
cblr-3014	759	16	behavior	behavior	NOUN
cblr-3014	759	17	will	will	AUX
cblr-3014	759	18	be	be	AUX
cblr-3014	759	19	uncovered	uncover	VERB
cblr-3014	759	20	,	,	PUNCT
cblr-3014	759	21	and	and	CCONJ
cblr-3014	759	22	the	the	DET
cblr-3014	759	23	gatekeeper	gatekeeper	NOUN
cblr-3014	759	24	will	will	AUX
cblr-3014	759	25	face	face	VERB
cblr-3014	759	26	potential	potential	ADJ
cblr-3014	759	27	legal	legal	ADJ
cblr-3014	759	28	liability	liability	NOUN
cblr-3014	759	29	.	.	PUNCT
cblr-3014	760	1	therefore	therefore	ADV
cblr-3014	760	2	,	,	PUNCT
cblr-3014	760	3	a	a	DET
cblr-3014	760	4	one	one	NUM
cblr-3014	760	5	-	-	PUNCT
cblr-3014	760	6	client	client	NOUN
cblr-3014	760	7	practice	practice	NOUN
cblr-3014	760	8	creates	create	VERB
cblr-3014	760	9	a	a	DET
cblr-3014	760	10	conflict	conflict	NOUN
cblr-3014	760	11	of	of	ADP
cblr-3014	760	12	interest	interest	NOUN
cblr-3014	760	13	that	that	PRON
cblr-3014	760	14	makes	make	VERB
cblr-3014	760	15	a	a	DET
cblr-3014	760	16	single	single	ADJ
cblr-3014	760	17	gatekeeper	gatekeeper	NOUN
cblr-3014	760	18	much	much	ADV
cblr-3014	760	19	more	more	ADV
cblr-3014	760	20	likely	likely	ADJ
cblr-3014	760	21	to	to	PART
cblr-3014	760	22	risk	risk	VERB
cblr-3014	760	23	his	his	PRON
cblr-3014	760	24	firm	firm	NOUN
cblr-3014	760	25	's	's	PART
cblr-3014	760	26	reputational	reputational	ADJ
cblr-3014	760	27	capital	capital	NOUN
cblr-3014	760	28	in	in	ADP
cblr-3014	760	29	order	order	NOUN
cblr-3014	760	30	to	to	PART
cblr-3014	760	31	satisfy	satisfy	VERB
cblr-3014	760	32	the	the	DET
cblr-3014	760	33	client	client	NOUN
cblr-3014	760	34	.	.	PUNCT
cblr-3014	761	1	the	the	DET
cblr-3014	761	2	principal	principal	ADJ
cblr-3014	761	3	/	/	SYM
cblr-3014	761	4	agent	agent	NOUN
cblr-3014	761	5	problem	problem	NOUN
cblr-3014	761	6	described	describe	VERB
cblr-3014	761	7	above	above	ADV
cblr-3014	761	8	is	be	AUX
cblr-3014	761	9	common	common	ADJ
cblr-3014	761	10	to	to	ADP
cblr-3014	761	11	all	all	DET
cblr-3014	761	12	gatekeepers	gatekeeper	NOUN
cblr-3014	761	13	.	.	PUNCT
cblr-3014	762	1	for	for	ADP
cblr-3014	762	2	example	example	NOUN
cblr-3014	762	3	,	,	PUNCT
cblr-3014	762	4	as	as	SCONJ
cblr-3014	762	5	is	be	AUX
cblr-3014	762	6	briefly	briefly	ADV
cblr-3014	762	7	explained	explain	VERB
cblr-3014	762	8	below	below	ADV
cblr-3014	762	9	,	,	PUNCT
cblr-3014	762	10	one	one	PRON
cblr-3014	762	11	could	could	AUX
cblr-3014	762	12	argue	argue	VERB
cblr-3014	762	13	that	that	SCONJ
cblr-3014	762	14	parmalat	parmalat	PROPN
cblr-3014	762	15	's	's	PART
cblr-3014	762	16	lawyer	lawyer	NOUN
cblr-3014	762	17	and	and	CCONJ
cblr-3014	762	18	several	several	ADJ
cblr-3014	762	19	bankers	banker	NOUN
cblr-3014	762	20	who	who	PRON
cblr-3014	762	21	worked	work	VERB
cblr-3014	762	22	for	for	ADP
cblr-3014	762	23	parmalat	parmalat	PROPN
cblr-3014	762	24	succumbed	succumb	VERB
cblr-3014	762	25	to	to	ADP
cblr-3014	762	26	the	the	DET
cblr-3014	762	27	problem	problem	NOUN
cblr-3014	762	28	too	too	ADV
cblr-3014	762	29	.	.	PUNCT
cblr-3014	763	1	in	in	ADP
cblr-3014	763	2	the	the	DET
cblr-3014	763	3	case	case	NOUN
cblr-3014	763	4	of	of	ADP
cblr-3014	763	5	the	the	DET
cblr-3014	763	6	auditors	auditor	NOUN
cblr-3014	763	7	,	,	PUNCT
cblr-3014	763	8	the	the	DET
cblr-3014	763	9	one	one	NUM
cblr-3014	763	10	-	-	PUNCT
cblr-3014	763	11	client	client	NOUN
cblr-3014	763	12	practice	practice	NOUN
cblr-3014	763	13	would	would	AUX
cblr-3014	763	14	seem	seem	VERB
cblr-3014	763	15	to	to	PART
cblr-3014	763	16	explain	explain	VERB
cblr-3014	763	17	the	the	DET
cblr-3014	763	18	alleged	alleged	ADJ
cblr-3014	763	19	willingness	willingness	NOUN
cblr-3014	763	20	of	of	ADP
cblr-3014	763	21	the	the	DET
cblr-3014	763	22	individual	individual	ADJ
cblr-3014	763	23	no	no	NOUN
cblr-3014	763	24	.	.	PUNCT
cblr-3014	764	1	3:765	3:765	PROPN
cblr-3014	764	2	is	be	AUX
cblr-3014	764	3	paramla	paramla	NOUN
cblr-3014	764	4	t	t	PROPN
cblr-3014	764	5	europe	europe	PROPN
cblr-3014	764	6	's	's	PART
cblr-3014	764	7	enron	enron	PROPN
cblr-3014	764	8	?	?	PUNCT
cblr-3014	765	1	arthur	arthur	PROPN
cblr-3014	765	2	andersen	andersen	PROPN
cblr-3014	765	3	,	,	PUNCT
cblr-3014	765	4	grant	grant	PROPN
cblr-3014	765	5	thornton	thornton	PROPN
cblr-3014	765	6	,	,	PUNCT
cblr-3014	765	7	and	and	CCONJ
cblr-3014	765	8	deloitte	deloitte	PROPN
cblr-3014	765	9	partners	partner	NOUN
cblr-3014	765	10	to	to	PART
cblr-3014	765	11	help	help	VERB
cblr-3014	765	12	their	their	PRON
cblr-3014	765	13	clients	client	NOUN
cblr-3014	765	14	defraud	defraud	VERB
cblr-3014	765	15	shareholders	shareholder	NOUN
cblr-3014	765	16	and	and	CCONJ
cblr-3014	765	17	creditors	creditor	NOUN
cblr-3014	765	18	.	.	PUNCT
cblr-3014	766	1	also	also	ADV
cblr-3014	766	2	,	,	PUNCT
cblr-3014	766	3	many	many	ADJ
cblr-3014	766	4	critics	critic	NOUN
cblr-3014	766	5	have	have	AUX
cblr-3014	766	6	pointed	point	VERB
cblr-3014	766	7	out	out	ADP
cblr-3014	766	8	that	that	SCONJ
cblr-3014	766	9	in	in	ADP
cblr-3014	766	10	the	the	DET
cblr-3014	766	11	past	past	ADJ
cblr-3014	766	12	decade	decade	NOUN
cblr-3014	766	13	,	,	PUNCT
cblr-3014	766	14	accounting	accounting	NOUN
cblr-3014	766	15	firms	firm	NOUN
cblr-3014	766	16	have	have	AUX
cblr-3014	766	17	provided	provide	VERB
cblr-3014	766	18	more	more	ADJ
cblr-3014	766	19	consulting	consulting	NOUN
cblr-3014	766	20	services	service	NOUN
cblr-3014	766	21	and	and	CCONJ
cblr-3014	766	22	have	have	AUX
cblr-3014	766	23	blamed	blame	VERB
cblr-3014	766	24	the	the	DET
cblr-3014	766	25	increase	increase	NOUN
cblr-3014	766	26	in	in	ADP
cblr-3014	766	27	non	non	ADJ
cblr-3014	766	28	-	-	ADJ
cblr-3014	766	29	audit	audit	ADJ
cblr-3014	766	30	services	service	NOUN
cblr-3014	766	31	for	for	ADP
cblr-3014	766	32	the	the	DET
cblr-3014	766	33	willingness	willingness	NOUN
cblr-3014	766	34	of	of	ADP
cblr-3014	766	35	accountants	accountant	NOUN
cblr-3014	766	36	to	to	PART
cblr-3014	766	37	certify	certify	VERB
cblr-3014	766	38	questionable	questionable	ADJ
cblr-3014	766	39	financial	financial	ADJ
cblr-3014	766	40	statements	statement	NOUN
cblr-3014	766	41	.	.	PUNCT
cblr-3014	766	42	195	195	NUM
cblr-3014	766	43	while	while	SCONJ
cblr-3014	766	44	it	it	PRON
cblr-3014	766	45	is	be	AUX
cblr-3014	766	46	true	true	ADJ
cblr-3014	766	47	that	that	SCONJ
cblr-3014	766	48	providing	provide	VERB
cblr-3014	766	49	non	non	ADJ
cblr-3014	766	50	-	-	ADJ
cblr-3014	766	51	audit	audit	ADJ
cblr-3014	766	52	services	service	NOUN
cblr-3014	766	53	can	can	AUX
cblr-3014	766	54	exacerbate	exacerbate	VERB
cblr-3014	766	55	the	the	DET
cblr-3014	766	56	principal	principal	ADJ
cblr-3014	766	57	/	/	SYM
cblr-3014	766	58	agent	agent	NOUN
cblr-3014	766	59	problem	problem	NOUN
cblr-3014	766	60	,	,	PUNCT
cblr-3014	766	61	the	the	DET
cblr-3014	766	62	problem	problem	NOUN
cblr-3014	766	63	exists	exist	VERB
cblr-3014	766	64	even	even	ADV
cblr-3014	766	65	in	in	ADP
cblr-3014	766	66	the	the	DET
cblr-3014	766	67	absence	absence	NOUN
cblr-3014	766	68	of	of	ADP
cblr-3014	766	69	this	this	DET
cblr-3014	766	70	circumstance	circumstance	NOUN
cblr-3014	766	71	.	.	PUNCT
cblr-3014	767	1	for	for	ADP
cblr-3014	767	2	example	example	NOUN
cblr-3014	767	3	,	,	PUNCT
cblr-3014	767	4	parmalat	parmalat	PROPN
cblr-3014	767	5	's	's	PART
cblr-3014	767	6	accountants	accountant	NOUN
cblr-3014	767	7	never	never	ADV
cblr-3014	767	8	provided	provide	VERB
cblr-3014	767	9	consulting	consulting	NOUN
cblr-3014	767	10	services	service	NOUN
cblr-3014	767	11	in	in	ADP
cblr-3014	767	12	addition	addition	NOUN
cblr-3014	767	13	to	to	ADP
cblr-3014	767	14	their	their	PRON
cblr-3014	767	15	auditing	auditing	NOUN
cblr-3014	767	16	work.96	work.96	ADV
cblr-3014	767	17	it	it	PRON
cblr-3014	767	18	is	be	AUX
cblr-3014	767	19	clear	clear	ADJ
cblr-3014	767	20	that	that	SCONJ
cblr-3014	767	21	gatekeeper	gatekeeper	NOUN
cblr-3014	767	22	failures	failure	NOUN
cblr-3014	767	23	afflict	afflict	VERB
cblr-3014	767	24	both	both	PRON
cblr-3014	767	25	europe	europe	PROPN
cblr-3014	767	26	and	and	CCONJ
cblr-3014	767	27	the	the	DET
cblr-3014	767	28	united	united	PROPN
cblr-3014	767	29	states.197	states.197	PROPN
cblr-3014	767	30	regardless	regardless	ADV
cblr-3014	767	31	of	of	ADP
cblr-3014	767	32	who	who	PRON
cblr-3014	767	33	is	be	AUX
cblr-3014	767	34	ultimately	ultimately	ADV
cblr-3014	767	35	held	hold	VERB
cblr-3014	767	36	responsible	responsible	ADJ
cblr-3014	767	37	in	in	ADP
cblr-3014	767	38	the	the	DET
cblr-3014	767	39	enron	enron	PROPN
cblr-3014	767	40	and	and	CCONJ
cblr-3014	767	41	parmalat	parmalat	PROPN
cblr-3014	767	42	cases	case	NOUN
cblr-3014	767	43	,	,	PUNCT
cblr-3014	767	44	one	one	NUM
cblr-3014	767	45	lesson	lesson	NOUN
cblr-3014	767	46	that	that	PRON
cblr-3014	767	47	can	can	AUX
cblr-3014	767	48	be	be	AUX
cblr-3014	767	49	drawn	draw	VERB
cblr-3014	767	50	from	from	ADP
cblr-3014	767	51	comparing	compare	VERB
cblr-3014	767	52	these	these	DET
cblr-3014	767	53	cases	case	NOUN
cblr-3014	767	54	is	be	AUX
cblr-3014	767	55	the	the	DET
cblr-3014	767	56	relevance	relevance	NOUN
cblr-3014	767	57	of	of	ADP
cblr-3014	767	58	the	the	DET
cblr-3014	767	59	principal	principal	ADJ
cblr-3014	767	60	/	/	SYM
cblr-3014	767	61	agent	agent	NOUN
cblr-3014	767	62	problem	problem	NOUN
cblr-3014	767	63	in	in	ADP
cblr-3014	767	64	the	the	DET
cblr-3014	767	65	context	context	NOUN
cblr-3014	767	66	of	of	ADP
cblr-3014	767	67	professional	professional	ADJ
cblr-3014	767	68	gatekeepers	gatekeeper	NOUN
cblr-3014	767	69	.	.	PUNCT
cblr-3014	768	1	in	in	ADP
cblr-3014	768	2	particular	particular	ADJ
cblr-3014	768	3	,	,	PUNCT
cblr-3014	768	4	in	in	ADP
cblr-3014	768	5	both	both	DET
cblr-3014	768	6	cases	case	NOUN
cblr-3014	768	7	,	,	PUNCT
cblr-3014	768	8	the	the	DET
cblr-3014	768	9	failures	failure	NOUN
cblr-3014	768	10	of	of	ADP
cblr-3014	768	11	external	external	ADJ
cblr-3014	768	12	accountants	accountant	NOUN
cblr-3014	768	13	can	can	AUX
cblr-3014	768	14	be	be	AUX
cblr-3014	768	15	explained	explain	VERB
cblr-3014	768	16	by	by	ADP
cblr-3014	768	17	deficiencies	deficiency	NOUN
cblr-3014	768	18	in	in	ADP
cblr-3014	768	19	the	the	DET
cblr-3014	768	20	structure	structure	NOUN
cblr-3014	768	21	of	of	ADP
cblr-3014	768	22	the	the	DET
cblr-3014	768	23	accounting	accounting	NOUN
cblr-3014	768	24	firms	firm	NOUN
cblr-3014	768	25	'	'	PART
cblr-3014	768	26	internal	internal	ADJ
cblr-3014	768	27	controls	control	NOUN
cblr-3014	768	28	.	.	PUNCT
cblr-3014	769	1	the	the	DET
cblr-3014	769	2	principal	principal	ADJ
cblr-3014	769	3	/	/	SYM
cblr-3014	769	4	agent	agent	NOUN
cblr-3014	769	5	problem	problem	NOUN
cblr-3014	769	6	is	be	AUX
cblr-3014	769	7	created	create	VERB
cblr-3014	769	8	and	and	CCONJ
cblr-3014	769	9	shaped	shape	VERB
cblr-3014	769	10	by	by	ADP
cblr-3014	769	11	the	the	DET
cblr-3014	769	12	structure	structure	NOUN
cblr-3014	769	13	of	of	ADP
cblr-3014	769	14	the	the	DET
cblr-3014	769	15	firm	firm	NOUN
cblr-3014	769	16	,	,	PUNCT
cblr-3014	769	17	so	so	SCONJ
cblr-3014	769	18	it	it	PRON
cblr-3014	769	19	seems	seem	VERB
cblr-3014	769	20	natural	natural	ADJ
cblr-3014	769	21	to	to	PART
cblr-3014	769	22	look	look	VERB
cblr-3014	769	23	first	first	ADV
cblr-3014	769	24	for	for	ADP
cblr-3014	769	25	structural	structural	ADJ
cblr-3014	769	26	solutions	solution	NOUN
cblr-3014	769	27	.	.	PUNCT
cblr-3014	770	1	in	in	ADP
cblr-3014	770	2	large	large	ADJ
cblr-3014	770	3	accounting	accounting	NOUN
cblr-3014	770	4	firms	firm	NOUN
cblr-3014	770	5	,	,	PUNCT
cblr-3014	770	6	top	top	ADJ
cblr-3014	770	7	management	management	NOUN
cblr-3014	770	8	depends	depend	VERB
cblr-3014	770	9	almost	almost	ADV
cblr-3014	770	10	entirely	entirely	ADV
cblr-3014	770	11	on	on	ADP
cblr-3014	770	12	the	the	DET
cblr-3014	770	13	"	"	PUNCT
cblr-3014	770	14	lead	lead	ADJ
cblr-3014	770	15	audit	audit	NOUN
cblr-3014	770	16	partners	partner	NOUN
cblr-3014	770	17	"	"	PUNCT
cblr-3014	770	18	for	for	ADP
cblr-3014	770	19	information	information	NOUN
cblr-3014	770	20	on	on	ADP
cblr-3014	770	21	clients	client	NOUN
cblr-3014	770	22	.	.	PUNCT
cblr-3014	771	1	19	19	NUM
cblr-3014	771	2	this	this	DET
cblr-3014	771	3	reliance	reliance	NOUN
cblr-3014	771	4	is	be	AUX
cblr-3014	771	5	problematic	problematic	ADJ
cblr-3014	771	6	since	since	SCONJ
cblr-3014	771	7	,	,	PUNCT
cblr-3014	771	8	in	in	ADP
cblr-3014	771	9	large	large	ADJ
cblr-3014	771	10	accounting	accounting	NOUN
cblr-3014	771	11	firms	firm	NOUN
cblr-3014	771	12	,	,	PUNCT
cblr-3014	771	13	most	most	ADJ
cblr-3014	771	14	partners	partner	NOUN
cblr-3014	771	15	have	have	VERB
cblr-3014	771	16	only	only	ADV
cblr-3014	771	17	one	one	NUM
cblr-3014	771	18	client	client	NOUN
cblr-3014	771	19	,	,	PUNCT
cblr-3014	771	20	giving	give	VERB
cblr-3014	771	21	rise	rise	NOUN
cblr-3014	771	22	to	to	ADP
cblr-3014	771	23	the	the	DET
cblr-3014	771	24	conflict	conflict	NOUN
cblr-3014	771	25	of	of	ADP
cblr-3014	771	26	interests	interest	NOUN
cblr-3014	771	27	discussed	discuss	VERB
cblr-3014	771	28	above	above	ADV
cblr-3014	771	29	.	.	PUNCT
cblr-3014	772	1	indeed	indeed	ADV
cblr-3014	772	2	,	,	PUNCT
cblr-3014	772	3	both	both	PRON
cblr-3014	772	4	david	david	PROPN
cblr-3014	772	5	duncan	duncan	PROPN
cblr-3014	772	6	of	of	ADP
cblr-3014	772	7	arthur	arthur	PROPN
cblr-3014	772	8	andersen	andersen	PROPN
cblr-3014	772	9	and	and	CCONJ
cblr-3014	772	10	the	the	DET
cblr-3014	772	11	partners	partner	NOUN
cblr-3014	772	12	of	of	ADP
cblr-3014	772	13	grant	grant	PROPN
cblr-3014	772	14	thornton	thornton	PROPN
cblr-3014	772	15	and	and	CCONJ
cblr-3014	772	16	deloitte	deloitte	PROPN
cblr-3014	772	17	...	...	PUNCT
cblr-3014	772	18	joel	joel	PROPN
cblr-3014	772	19	s.	s.	PROPN
cblr-3014	772	20	demski	demski	PROPN
cblr-3014	772	21	,	,	PUNCT
cblr-3014	772	22	corporate	corporate	ADJ
cblr-3014	772	23	conflicts	conflict	NOUN
cblr-3014	772	24	of	of	ADP
cblr-3014	772	25	interests	interest	NOUN
cblr-3014	772	26	,	,	PUNCT
cblr-3014	772	27	17	17	NUM
cblr-3014	772	28	j.	j.	PROPN
cblr-3014	772	29	econ	econ	PROPN
cblr-3014	772	30	.	.	PUNCT
cblr-3014	773	1	persp	persp	PROPN
cblr-3014	773	2	.	.	PUNCT
cblr-3014	774	1	51	51	NUM
cblr-3014	774	2	,	,	PUNCT
cblr-3014	774	3	56	56	NUM
cblr-3014	774	4	-	-	SYM
cblr-3014	774	5	59	59	NUM
cblr-3014	774	6	(	(	PUNCT
cblr-3014	774	7	2003	2003	NUM
cblr-3014	774	8	)	)	PUNCT
cblr-3014	774	9	.	.	PUNCT
cblr-3014	775	1	196	196	NUM
cblr-3014	775	2	john	john	PROPN
cblr-3014	775	3	gapper	gapper	PROPN
cblr-3014	775	4	,	,	PUNCT
cblr-3014	775	5	parmalat	parmalat	ADJ
cblr-3014	775	6	auditors	auditor	NOUN
cblr-3014	775	7	are	be	AUX
cblr-3014	775	8	not	not	PART
cblr-3014	775	9	entirely	entirely	ADV
cblr-3014	775	10	to	to	PART
cblr-3014	775	11	blame	blame	VERB
cblr-3014	775	12	,	,	PUNCT
cblr-3014	775	13	fin	fin	NOUN
cblr-3014	775	14	.	.	PUNCT
cblr-3014	776	1	times	times	PROPN
cblr-3014	776	2	(	(	PUNCT
cblr-3014	776	3	london	london	PROPN
cblr-3014	776	4	)	)	PUNCT
cblr-3014	776	5	,	,	PUNCT
cblr-3014	776	6	dec	dec	PROPN
cblr-3014	776	7	.	.	PROPN
cblr-3014	776	8	30	30	NUM
cblr-3014	776	9	,	,	PUNCT
cblr-3014	776	10	2003	2003	NUM
cblr-3014	776	11	,	,	PUNCT
cblr-3014	776	12	at	at	ADP
cblr-3014	776	13	15	15	NUM
cblr-3014	776	14	.	.	NOUN
cblr-3014	776	15	197	197	NUM
cblr-3014	776	16	see	see	VERB
cblr-3014	776	17	coffee	coffee	NOUN
cblr-3014	776	18	,	,	PUNCT
cblr-3014	776	19	reform	reform	NOUN
cblr-3014	776	20	,	,	PUNCT
cblr-3014	776	21	supra	supra	PROPN
cblr-3014	776	22	note	note	NOUN
cblr-3014	776	23	13	13	NUM
cblr-3014	776	24	,	,	PUNCT
cblr-3014	776	25	at	at	ADP
cblr-3014	776	26	333	333	NUM
cblr-3014	776	27	.	.	PUNCT
cblr-3014	777	1	19	19	NUM
cblr-3014	777	2	'	'	PUNCT
cblr-3014	777	3	jonathan	jonathan	PROPN
cblr-3014	777	4	macey	macey	PROPN
cblr-3014	777	5	&	&	CCONJ
cblr-3014	777	6	hillary	hillary	PROPN
cblr-3014	777	7	a.	a.	NOUN
cblr-3014	777	8	sale	sale	PROPN
cblr-3014	777	9	,	,	PUNCT
cblr-3014	777	10	lessons	lesson	NOUN
cblr-3014	777	11	from	from	ADP
cblr-3014	777	12	enron	enron	PROPN
cblr-3014	777	13	,	,	PUNCT
cblr-3014	777	14	how	how	SCONJ
cblr-3014	777	15	did	do	AUX
cblr-3014	777	16	corporate	corporate	ADJ
cblr-3014	777	17	and	and	CCONJ
cblr-3014	777	18	securities	security	NOUN
cblr-3014	777	19	law	law	NOUN
cblr-3014	777	20	fail	fail	VERB
cblr-3014	777	21	?	?	PUNCT
cblr-3014	778	1	observations	observation	NOUN
cblr-3014	778	2	on	on	ADP
cblr-3014	778	3	the	the	DET
cblr-3014	778	4	role	role	NOUN
cblr-3014	778	5	of	of	ADP
cblr-3014	778	6	commodification	commodification	NOUN
cblr-3014	778	7	,	,	PUNCT
cblr-3014	778	8	independence	independence	NOUN
cblr-3014	778	9	,	,	PUNCT
cblr-3014	778	10	and	and	CCONJ
cblr-3014	778	11	governance	governance	NOUN
cblr-3014	778	12	in	in	ADP
cblr-3014	778	13	the	the	DET
cblr-3014	778	14	accounting	accounting	NOUN
cblr-3014	778	15	industry	industry	NOUN
cblr-3014	778	16	,	,	PUNCT
cblr-3014	778	17	48	48	NUM
cblr-3014	778	18	vill	vill	NOUN
cblr-3014	778	19	.	.	PUNCT
cblr-3014	779	1	l.	l.	PROPN
cblr-3014	779	2	rev	rev	PROPN
cblr-3014	779	3	.	.	PROPN
cblr-3014	779	4	1167	1167	NUM
cblr-3014	779	5	,	,	PUNCT
cblr-3014	779	6	1167	1167	NUM
cblr-3014	779	7	-	-	SYM
cblr-3014	779	8	68	68	NUM
cblr-3014	779	9	(	(	PUNCT
cblr-3014	779	10	2003	2003	NUM
cblr-3014	779	11	)	)	PUNCT
cblr-3014	779	12	.	.	PUNCT
cblr-3014	780	1	col	col	PROPN
cblr-3014	780	2	umia	umia	PROPN
cblr-3014	780	3	b	b	PROPN
cblr-3014	780	4	usiness	usiness	PROPN
cblr-3014	780	5	la	la	PROPN
cblr-3014	780	6	w	w	PROPN
cblr-3014	780	7	re	re	PROPN
cblr-3014	780	8	vie	vie	PROPN
cblr-3014	780	9	w	w	PROPN
cblr-3014	781	1	[	[	X
cblr-3014	781	2	vol	vol	NOUN
cblr-3014	781	3	.	.	PUNCT
cblr-3014	781	4	2005	2005	NUM
cblr-3014	781	5	is	be	AUX
cblr-3014	781	6	parmla	parmla	NOUN
cblr-3014	781	7	t	t	PROPN
cblr-3014	781	8	europe	europe	PROPN
cblr-3014	781	9	's	's	PART
cblr-3014	781	10	enron	enron	PROPN
cblr-3014	781	11	?	?	PUNCT
cblr-3014	782	1	who	who	PRON
cblr-3014	782	2	supervised	supervise	VERB
cblr-3014	782	3	the	the	DET
cblr-3014	782	4	parmalat	parmalat	PROPN
cblr-3014	782	5	audits	audits	NOUN
cblr-3014	782	6	had	have	VERB
cblr-3014	782	7	one	one	NUM
cblr-3014	782	8	-	-	PUNCT
cblr-3014	782	9	client	client	NOUN
cblr-3014	782	10	practices	practice	NOUN
cblr-3014	782	11	.	.	PUNCT
cblr-3014	783	1	99	99	NUM
cblr-3014	783	2	this	this	DET
cblr-3014	783	3	principal	principal	ADJ
cblr-3014	783	4	/	/	SYM
cblr-3014	783	5	agent	agent	NOUN
cblr-3014	783	6	problem	problem	NOUN
cblr-3014	783	7	could	could	AUX
cblr-3014	783	8	potentially	potentially	ADV
cblr-3014	783	9	be	be	AUX
cblr-3014	783	10	addressed	address	VERB
cblr-3014	783	11	by	by	ADP
cblr-3014	783	12	exercising	exercise	VERB
cblr-3014	783	13	greater	great	ADJ
cblr-3014	783	14	centralized	centralized	ADJ
cblr-3014	783	15	control	control	NOUN
cblr-3014	783	16	over	over	ADP
cblr-3014	783	17	the	the	DET
cblr-3014	783	18	individual	individual	ADJ
cblr-3014	783	19	partners	partner	NOUN
cblr-3014	783	20	dealing	deal	VERB
cblr-3014	783	21	with	with	ADP
cblr-3014	783	22	large	large	ADJ
cblr-3014	783	23	clients	client	NOUN
cblr-3014	783	24	.	.	PUNCT
cblr-3014	784	1	yet	yet	CCONJ
cblr-3014	784	2	the	the	DET
cblr-3014	784	3	largest	large	ADJ
cblr-3014	784	4	accounting	accounting	NOUN
cblr-3014	784	5	firms	firm	NOUN
cblr-3014	784	6	are	be	AUX
cblr-3014	784	7	structured	structure	VERB
cblr-3014	784	8	as	as	ADP
cblr-3014	784	9	limited	limited	ADJ
cblr-3014	784	10	liability	liability	NOUN
cblr-3014	784	11	partnerships	partnership	NOUN
cblr-3014	784	12	(	(	PUNCT
cblr-3014	784	13	"	"	PUNCT
cblr-3014	784	14	llp	llp	PROPN
cblr-3014	784	15	"	"	PUNCT
cblr-3014	784	16	)	)	PUNCT
cblr-3014	784	17	.	.	PUNCT
cblr-3014	785	1	the	the	DET
cblr-3014	785	2	llp	llp	PROPN
cblr-3014	785	3	structure	structure	NOUN
cblr-3014	785	4	protects	protect	VERB
cblr-3014	785	5	partners	partner	NOUN
cblr-3014	785	6	by	by	ADP
cblr-3014	785	7	insulating	insulate	VERB
cblr-3014	785	8	their	their	PRON
cblr-3014	785	9	personal	personal	ADJ
cblr-3014	785	10	assets	asset	NOUN
cblr-3014	785	11	from	from	ADP
cblr-3014	785	12	potential	potential	ADJ
cblr-3014	785	13	liability	liability	NOUN
cblr-3014	785	14	.	.	PUNCT
cblr-3014	786	1	by	by	ADP
cblr-3014	786	2	doing	do	VERB
cblr-3014	786	3	so	so	ADV
cblr-3014	786	4	,	,	PUNCT
cblr-3014	786	5	it	it	PRON
cblr-3014	786	6	decreases	decrease	VERB
cblr-3014	786	7	partners	partner	NOUN
cblr-3014	786	8	'	'	PART
cblr-3014	786	9	economic	economic	ADJ
cblr-3014	786	10	incentives	incentive	NOUN
cblr-3014	786	11	to	to	PART
cblr-3014	786	12	monitor	monitor	VERB
cblr-3014	786	13	each	each	DET
cblr-3014	786	14	other	other	ADJ
cblr-3014	786	15	effectively.200	effectively.200	ADV
cblr-3014	786	16	in	in	ADP
cblr-3014	786	17	both	both	DET
cblr-3014	786	18	scandals	scandal	NOUN
cblr-3014	786	19	,	,	PUNCT
cblr-3014	786	20	the	the	DET
cblr-3014	786	21	local	local	ADJ
cblr-3014	786	22	audit	audit	NOUN
cblr-3014	786	23	teams	team	NOUN
cblr-3014	786	24	were	be	AUX
cblr-3014	786	25	somehow	somehow	ADV
cblr-3014	786	26	able	able	ADJ
cblr-3014	786	27	to	to	PART
cblr-3014	786	28	ignore	ignore	VERB
cblr-3014	786	29	with	with	ADP
cblr-3014	786	30	impunity	impunity	NOUN
cblr-3014	786	31	the	the	DET
cblr-3014	786	32	red	red	ADJ
cblr-3014	786	33	flags	flag	NOUN
cblr-3014	786	34	raised	raise	VERB
cblr-3014	786	35	by	by	ADP
cblr-3014	786	36	other	other	ADJ
cblr-3014	786	37	partners	partner	NOUN
cblr-3014	786	38	in	in	ADP
cblr-3014	786	39	their	their	PRON
cblr-3014	786	40	firms.20	firms.20	NOUN
cblr-3014	786	41	'	'	PUNCT
cblr-3014	786	42	for	for	ADP
cblr-3014	786	43	example	example	NOUN
cblr-3014	786	44	,	,	PUNCT
cblr-3014	786	45	in	in	ADP
cblr-3014	786	46	the	the	DET
cblr-3014	786	47	enron	enron	PROPN
cblr-3014	786	48	case	case	NOUN
cblr-3014	786	49	,	,	PUNCT
cblr-3014	786	50	david	david	PROPN
cblr-3014	786	51	duncan	duncan	PROPN
cblr-3014	786	52	of	of	ADP
cblr-3014	786	53	arthur	arthur	PROPN
cblr-3014	786	54	andersen	andersen	PROPN
cblr-3014	786	55	testified	testify	VERB
cblr-3014	786	56	that	that	SCONJ
cblr-3014	786	57	he	he	PRON
cblr-3014	786	58	"	"	PUNCT
cblr-3014	786	59	rejected	reject	VERB
cblr-3014	786	60	or	or	CCONJ
cblr-3014	786	61	ignored	ignore	VERB
cblr-3014	786	62	advice	advice	NOUN
cblr-3014	786	63	to	to	PART
cblr-3014	786	64	change	change	VERB
cblr-3014	786	65	the	the	DET
cblr-3014	786	66	accounting	accounting	NOUN
cblr-3014	786	67	treatment	treatment	NOUN
cblr-3014	786	68	of	of	ADP
cblr-3014	786	69	the	the	DET
cblr-3014	786	70	enron	enron	PROPN
cblr-3014	786	71	transactions	transaction	NOUN
cblr-3014	786	72	"	"	PUNCT
cblr-3014	786	73	because	because	SCONJ
cblr-3014	786	74	"	"	PUNCT
cblr-3014	786	75	[	[	X
cblr-3014	786	76	hie	hie	PRON
cblr-3014	786	77	needed	need	VERB
cblr-3014	786	78	the	the	DET
cblr-3014	786	79	client	client	NOUN
cblr-3014	786	80	to	to	PART
cblr-3014	786	81	maintain	maintain	VERB
cblr-3014	786	82	his	his	PRON
cblr-3014	786	83	pay	pay	NOUN
cblr-3014	786	84	and	and	CCONJ
cblr-3014	786	85	status	status	NOUN
cblr-3014	786	86	at	at	ADP
cblr-3014	786	87	andersen	andersen	PROPN
cblr-3014	786	88	.	.	PUNCT
cblr-3014	787	1	"20	"20	PROPN
cblr-3014	787	2	2	2	NUM
cblr-3014	788	1	the	the	DET
cblr-3014	788	2	conflicts	conflict	NOUN
cblr-3014	788	3	of	of	ADP
cblr-3014	788	4	interest	interest	NOUN
cblr-3014	788	5	created	create	VERB
cblr-3014	788	6	by	by	ADP
cblr-3014	788	7	firm	firm	ADJ
cblr-3014	788	8	structure	structure	NOUN
cblr-3014	788	9	are	be	AUX
cblr-3014	788	10	particularly	particularly	ADV
cblr-3014	788	11	relevant	relevant	ADJ
cblr-3014	788	12	for	for	ADP
cblr-3014	788	13	accounting	accounting	NOUN
cblr-3014	788	14	firms	firm	NOUN
cblr-3014	788	15	that	that	PRON
cblr-3014	788	16	operate	operate	VERB
cblr-3014	788	17	on	on	ADP
cblr-3014	788	18	an	an	DET
cblr-3014	788	19	international	international	ADJ
cblr-3014	788	20	scale	scale	NOUN
cblr-3014	788	21	.	.	PUNCT
cblr-3014	789	1	the	the	DET
cblr-3014	789	2	big	big	ADJ
cblr-3014	789	3	four	four	NUM
cblr-3014	789	4	accounting	accounting	NOUN
cblr-3014	789	5	firms	firm	NOUN
cblr-3014	789	6	are	be	AUX
cblr-3014	789	7	each	each	PRON
cblr-3014	789	8	structured	structure	VERB
cblr-3014	789	9	as	as	ADP
cblr-3014	789	10	a	a	DET
cblr-3014	789	11	network	network	NOUN
cblr-3014	789	12	of	of	ADP
cblr-3014	789	13	"	"	PUNCT
cblr-3014	789	14	individual	individual	ADJ
cblr-3014	789	15	firms	firm	NOUN
cblr-3014	789	16	organized	organize	VERB
cblr-3014	789	17	under	under	ADP
cblr-3014	789	18	the	the	DET
cblr-3014	789	19	laws	law	NOUN
cblr-3014	789	20	of	of	ADP
cblr-3014	789	21	each	each	PRON
cblr-3014	789	22	of	of	ADP
cblr-3014	789	23	the	the	DET
cblr-3014	789	24	countries	country	NOUN
cblr-3014	789	25	in	in	ADP
cblr-3014	789	26	which	which	PRON
cblr-3014	789	27	business	business	NOUN
cblr-3014	789	28	is	be	AUX
cblr-3014	789	29	done	do	VERB
cblr-3014	789	30	as	as	ADV
cblr-3014	789	31	well	well	ADV
cblr-3014	789	32	as	as	ADP
cblr-3014	789	33	an	an	DET
cblr-3014	789	34	umbrella	umbrella	NOUN
cblr-3014	789	35	entity	entity	NOUN
cblr-3014	789	36	with	with	ADP
cblr-3014	789	37	which	which	PRON
cblr-3014	789	38	the	the	DET
cblr-3014	789	39	individual	individual	ADJ
cblr-3014	789	40	,	,	PUNCT
cblr-3014	789	41	country	country	NOUN
cblr-3014	789	42	-	-	PUNCT
cblr-3014	789	43	specific	specific	ADJ
cblr-3014	789	44	firms	firm	NOUN
cblr-3014	789	45	are	be	AUX
cblr-3014	789	46	affiliated	affiliate	VERB
cblr-3014	789	47	.	.	PUNCT
cblr-3014	790	1	"2	"2	PROPN
cblr-3014	790	2	3	3	NUM
cblr-3014	790	3	on	on	ADP
cblr-3014	790	4	the	the	DET
cblr-3014	790	5	one	one	NUM
cblr-3014	790	6	hand	hand	NOUN
cblr-3014	790	7	,	,	PUNCT
cblr-3014	790	8	these	these	DET
cblr-3014	790	9	large	large	ADJ
cblr-3014	790	10	accounting	accounting	NOUN
cblr-3014	790	11	firms	firm	NOUN
cblr-3014	790	12	market	market	VERB
cblr-3014	790	13	their	their	PRON
cblr-3014	790	14	services	service	NOUN
cblr-3014	790	15	by	by	ADP
cblr-3014	790	16	emphasizing	emphasize	VERB
cblr-3014	790	17	their	their	PRON
cblr-3014	790	18	"	"	PUNCT
cblr-3014	790	19	global	global	ADJ
cblr-3014	790	20	reach	reach	NOUN
cblr-3014	790	21	.	.	PUNCT
cblr-3014	791	1	"204	"204	NOUN
cblr-3014	791	2	emails	email	NOUN
cblr-3014	791	3	and	and	CCONJ
cblr-3014	791	4	documents	document	NOUN
cblr-3014	791	5	used	use	VERB
cblr-3014	791	6	to	to	PART
cblr-3014	791	7	pitch	pitch	NOUN
cblr-3014	791	8	deloitte	deloitte	PROPN
cblr-3014	791	9	's	's	PART
cblr-3014	791	10	services	service	NOUN
cblr-3014	791	11	to	to	ADP
cblr-3014	791	12	parmalat	parmalat	PROPN
cblr-3014	791	13	show	show	VERB
cblr-3014	791	14	that	that	SCONJ
cblr-3014	791	15	deloitte	deloitte	PROPN
cblr-3014	791	16	's	's	PART
cblr-3014	791	17	italian	italian	ADJ
cblr-3014	791	18	arm	arm	NOUN
cblr-3014	791	19	"	"	PUNCT
cblr-3014	791	20	presented	present	VERB
cblr-3014	791	21	itself	itself	PRON
cblr-3014	791	22	as	as	ADP
cblr-3014	791	23	an	an	DET
cblr-3014	791	24	integrated	integrated	ADJ
cblr-3014	791	25	international	international	ADJ
cblr-3014	791	26	firm	firm	NOUN
cblr-3014	791	27	able	able	ADJ
cblr-3014	791	28	to	to	PART
cblr-3014	791	29	tackle	tackle	VERB
cblr-3014	791	30	the	the	DET
cblr-3014	791	31	finances	finance	NOUN
cblr-3014	791	32	of	of	ADP
cblr-3014	791	33	a	a	DET
cblr-3014	791	34	complex	complex	ADJ
cblr-3014	791	35	'	'	NUM
cblr-3014	791	36	9	9	NUM
cblr-3014	791	37	i	i	PROPN
cblr-3014	791	38	d.	d.	PROPN
cblr-3014	791	39	at	at	ADP
cblr-3014	791	40	1170	1170	NUM
cblr-3014	791	41	.	.	PUNCT
cblr-3014	792	1	200	200	NUM
cblr-3014	792	2	i	i	PROPN
cblr-3014	792	3	d.	d.	PROPN
cblr-3014	792	4	201	201	NUM
cblr-3014	792	5	macey	macey	PROPN
cblr-3014	792	6	&	&	CCONJ
cblr-3014	792	7	sale	sale	PROPN
cblr-3014	792	8	,	,	PUNCT
cblr-3014	792	9	supra	supra	PROPN
cblr-3014	792	10	note	note	NOUN
cblr-3014	792	11	198	198	NUM
cblr-3014	792	12	,	,	PUNCT
cblr-3014	792	13	at	at	ADP
cblr-3014	792	14	1180	1180	NUM
cblr-3014	792	15	;	;	PUNCT
cblr-3014	792	16	see	see	VERB
cblr-3014	792	17	galloni	galloni	PROPN
cblr-3014	792	18	&	&	CCONJ
cblr-3014	792	19	reilly	reilly	PROPN
cblr-3014	792	20	,	,	PUNCT
cblr-3014	792	21	red	red	ADJ
cblr-3014	792	22	flag	flag	NOUN
cblr-3014	792	23	,	,	PUNCT
cblr-3014	792	24	supra	supra	NOUN
cblr-3014	792	25	note	note	NOUN
cblr-3014	792	26	186	186	NUM
cblr-3014	792	27	,	,	PUNCT
cblr-3014	792	28	at	at	ADP
cblr-3014	792	29	a3	a3	NOUN
cblr-3014	792	30	.	.	PUNCT
cblr-3014	793	1	202	202	NUM
cblr-3014	793	2	macey	macey	NOUN
cblr-3014	793	3	&	&	CCONJ
cblr-3014	793	4	sale	sale	PROPN
cblr-3014	793	5	,	,	PUNCT
cblr-3014	793	6	supra	supra	PROPN
cblr-3014	793	7	note	note	NOUN
cblr-3014	793	8	198	198	NUM
cblr-3014	793	9	,	,	PUNCT
cblr-3014	793	10	at	at	ADP
cblr-3014	793	11	1179	1179	NUM
cblr-3014	793	12	-	-	SYM
cblr-3014	793	13	80	80	NUM
cblr-3014	793	14	.	.	PUNCT
cblr-3014	793	15	20	20	NUM
cblr-3014	793	16	'	'	PART
cblr-3014	793	17	bondi	bondi	PROPN
cblr-3014	793	18	v.	v.	PROPN
cblr-3014	793	19	grant	grant	PROPN
cblr-3014	793	20	thornton	thornton	PROPN
cblr-3014	793	21	int'l	int'l	PROPN
cblr-3014	793	22	(	(	PUNCT
cblr-3014	793	23	in	in	ADP
cblr-3014	793	24	re	re	DET
cblr-3014	793	25	parmalat	parmalat	PROPN
cblr-3014	793	26	secs	sec	NOUN
cblr-3014	793	27	.	.	PUNCT
cblr-3014	793	28	litig	litig	PROPN
cblr-3014	793	29	.	.	PUNCT
cblr-3014	793	30	)	)	PUNCT
cblr-3014	793	31	,	,	PUNCT
cblr-3014	793	32	no	no	INTJ
cblr-3014	793	33	.	.	NOUN
cblr-3014	793	34	04	04	NUM
cblr-3014	793	35	md	md	PROPN
cblr-3014	793	36	1653	1653	NUM
cblr-3014	793	37	,	,	PUNCT
cblr-3014	793	38	2005	2005	NUM
cblr-3014	793	39	wl	wl	NOUN
cblr-3014	793	40	1529035	1529035	NUM
cblr-3014	793	41	,	,	PUNCT
cblr-3014	793	42	at	at	ADP
cblr-3014	793	43	*	*	NOUN
cblr-3014	793	44	1	1	NUM
cblr-3014	793	45	(	(	PUNCT
cblr-3014	793	46	s.d.n.y	s.d.n.y	PROPN
cblr-3014	793	47	.	.	PROPN
cblr-3014	793	48	june	june	PROPN
cblr-3014	793	49	18	18	NUM
cblr-3014	793	50	,	,	PUNCT
cblr-3014	793	51	2005	2005	NUM
cblr-3014	793	52	)	)	PUNCT
cblr-3014	793	53	.	.	PUNCT
cblr-3014	794	1	204	204	NUM
cblr-3014	794	2	deloitte	deloitte	PROPN
cblr-3014	794	3	touche	touche	PROPN
cblr-3014	794	4	tohmatsu	tohmatsu	PROPN
cblr-3014	794	5	home	home	NOUN
cblr-3014	794	6	page	page	NOUN
cblr-3014	794	7	,	,	PUNCT
cblr-3014	794	8	http://www.deloitte.com	http://www.deloitte.com	X
cblr-3014	794	9	(	(	PUNCT
cblr-3014	794	10	last	last	ADV
cblr-3014	794	11	visited	visit	VERB
cblr-3014	794	12	nov	nov	PROPN
cblr-3014	794	13	.	.	PROPN
cblr-3014	794	14	6	6	NUM
cblr-3014	794	15	,	,	PUNCT
cblr-3014	794	16	2005	2005	NUM
cblr-3014	794	17	)	)	PUNCT
cblr-3014	794	18	(	(	PUNCT
cblr-3014	794	19	boasting	boast	VERB
cblr-3014	794	20	the	the	DET
cblr-3014	794	21	motto	motto	NOUN
cblr-3014	794	22	"	"	PUNCT
cblr-3014	794	23	global	global	ADJ
cblr-3014	794	24	reach	reach	NOUN
cblr-3014	794	25	,	,	PUNCT
cblr-3014	794	26	local	local	ADJ
cblr-3014	794	27	solutions	solution	NOUN
cblr-3014	794	28	"	"	PUNCT
cblr-3014	794	29	)	)	PUNCT
cblr-3014	794	30	.	.	PUNCT
cblr-3014	795	1	no	no	INTJ
cblr-3014	795	2	.	.	PUNCT
cblr-3014	796	1	3:765	3:765	NUM
cblr-3014	796	2	multinational	multinational	ADJ
cblr-3014	796	3	organization	organization	NOUN
cblr-3014	796	4	.	.	PUNCT
cblr-3014	797	1	"2	"2	PROPN
cblr-3014	798	1	°	°	ADP
cblr-3014	798	2	5	5	NUM
cblr-3014	798	3	in	in	ADP
cblr-3014	798	4	fact	fact	NOUN
cblr-3014	798	5	,	,	PUNCT
cblr-3014	798	6	once	once	ADV
cblr-3014	798	7	parmalat	parmalat	PROPN
cblr-3014	798	8	hired	hire	VERB
cblr-3014	798	9	deloitte	deloitte	NOUN
cblr-3014	798	10	,	,	PUNCT
cblr-3014	798	11	it	it	PRON
cblr-3014	798	12	relied	rely	VERB
cblr-3014	798	13	on	on	ADP
cblr-3014	798	14	services	service	NOUN
cblr-3014	798	15	provided	provide	VERB
cblr-3014	798	16	by	by	ADP
cblr-3014	798	17	deloitte	deloitte	PROPN
cblr-3014	798	18	units	unit	NOUN
cblr-3014	798	19	in	in	ADP
cblr-3014	798	20	at	at	ADV
cblr-3014	798	21	least	least	ADV
cblr-3014	798	22	thirty	thirty	NUM
cblr-3014	798	23	countries.2	countries.2	PROPN
cblr-3014	798	24	6	6	NUM
cblr-3014	798	25	on	on	ADP
cblr-3014	798	26	the	the	DET
cblr-3014	798	27	other	other	ADJ
cblr-3014	798	28	hand	hand	NOUN
cblr-3014	798	29	,	,	PUNCT
cblr-3014	798	30	when	when	SCONJ
cblr-3014	798	31	sued	sue	VERB
cblr-3014	798	32	for	for	ADP
cblr-3014	798	33	the	the	DET
cblr-3014	798	34	alleged	allege	VERB
cblr-3014	798	35	misdeeds	misdeed	NOUN
cblr-3014	798	36	of	of	ADP
cblr-3014	798	37	one	one	NUM
cblr-3014	798	38	of	of	ADP
cblr-3014	798	39	their	their	PRON
cblr-3014	798	40	units	unit	NOUN
cblr-3014	798	41	,	,	PUNCT
cblr-3014	798	42	the	the	DET
cblr-3014	798	43	big	big	ADJ
cblr-3014	798	44	four	four	NUM
cblr-3014	798	45	have	have	AUX
cblr-3014	798	46	promptly	promptly	ADV
cblr-3014	798	47	emphasized	emphasize	VERB
cblr-3014	798	48	the	the	DET
cblr-3014	798	49	independence	independence	NOUN
cblr-3014	798	50	of	of	ADP
cblr-3014	798	51	the	the	DET
cblr-3014	798	52	global	global	ADJ
cblr-3014	798	53	firm	firm	NOUN
cblr-3014	798	54	from	from	ADP
cblr-3014	798	55	the	the	DET
cblr-3014	798	56	unit	unit	NOUN
cblr-3014	798	57	accused	accuse	VERB
cblr-3014	798	58	of	of	ADP
cblr-3014	798	59	illegal	illegal	ADJ
cblr-3014	798	60	conduct.0	conduct.0	PROPN
cblr-3014	798	61	7	7	NUM
cblr-3014	798	62	in	in	ADP
cblr-3014	798	63	the	the	DET
cblr-3014	798	64	parmalat	parmalat	ADJ
cblr-3014	798	65	case	case	NOUN
cblr-3014	798	66	,	,	PUNCT
cblr-3014	798	67	the	the	DET
cblr-3014	798	68	deloitte	deloitte	PROPN
cblr-3014	798	69	partners	partner	NOUN
cblr-3014	798	70	working	work	VERB
cblr-3014	798	71	with	with	ADP
cblr-3014	798	72	parmalat	parmalat	NOUN
cblr-3014	798	73	have	have	AUX
cblr-3014	798	74	been	be	AUX
cblr-3014	798	75	accused	accuse	VERB
cblr-3014	798	76	of	of	ADP
cblr-3014	798	77	ignoring	ignore	VERB
cblr-3014	798	78	red	red	ADJ
cblr-3014	798	79	flags	flag	NOUN
cblr-3014	798	80	raised	raise	VERB
cblr-3014	798	81	by	by	ADP
cblr-3014	798	82	member	member	NOUN
cblr-3014	798	83	units	unit	NOUN
cblr-3014	798	84	around	around	ADP
cblr-3014	798	85	the	the	DET
cblr-3014	798	86	world.2	world.2	NOUN
cblr-3014	798	87	8	8	NUM
cblr-3014	798	88	to	to	PART
cblr-3014	798	89	insulate	insulate	VERB
cblr-3014	798	90	its	its	PRON
cblr-3014	798	91	other	other	ADJ
cblr-3014	798	92	units	unit	NOUN
cblr-3014	798	93	from	from	ADP
cblr-3014	798	94	potential	potential	ADJ
cblr-3014	798	95	liability	liability	NOUN
cblr-3014	798	96	arising	arise	VERB
cblr-3014	798	97	out	out	ADP
cblr-3014	798	98	of	of	ADP
cblr-3014	798	99	the	the	DET
cblr-3014	798	100	actions	action	NOUN
cblr-3014	798	101	of	of	ADP
cblr-3014	798	102	its	its	PRON
cblr-3014	798	103	italian	italian	ADJ
cblr-3014	798	104	arm	arm	NOUN
cblr-3014	798	105	,	,	PUNCT
cblr-3014	798	106	deloitte	deloitte	PROPN
cblr-3014	798	107	described	describe	VERB
cblr-3014	798	108	itself	itself	PRON
cblr-3014	798	109	as	as	ADP
cblr-3014	798	110	"	"	PUNCT
cblr-3014	798	111	a	a	DET
cblr-3014	798	112	network	network	NOUN
cblr-3014	798	113	of	of	ADP
cblr-3014	798	114	affiliated	affiliated	ADJ
cblr-3014	798	115	but	but	CCONJ
cblr-3014	798	116	legally	legally	ADV
cblr-3014	798	117	separate	separate	ADJ
cblr-3014	798	118	,	,	PUNCT
cblr-3014	798	119	national	national	ADJ
cblr-3014	798	120	partnerships	partnership	NOUN
cblr-3014	798	121	,	,	PUNCT
cblr-3014	798	122	"	"	PUNCT
cblr-3014	798	123	and	and	CCONJ
cblr-3014	798	124	claimed	claim	VERB
cblr-3014	798	125	that	that	SCONJ
cblr-3014	798	126	"	"	PUNCT
cblr-3014	798	127	deloitte	deloitte	PROPN
cblr-3014	798	128	touche	touche	PROPN
cblr-3014	798	129	s.p.a	s.p.a	PROPN
cblr-3014	798	130	.	.	PROPN
cblr-3014	798	131	,	,	PUNCT
cblr-3014	798	132	its	its	PRON
cblr-3014	798	133	italian	italian	ADJ
cblr-3014	798	134	arm	arm	NOUN
cblr-3014	798	135	,	,	PUNCT
cblr-3014	798	136	bears	bear	VERB
cblr-3014	798	137	sole	sole	ADJ
cblr-3014	798	138	responsibility	responsibility	NOUN
cblr-3014	798	139	for	for	ADP
cblr-3014	798	140	the	the	DET
cblr-3014	798	141	audit	audit	NOUN
cblr-3014	798	142	.	.	PUNCT
cblr-3014	799	1	"29	"29	ADJ
cblr-3014	799	2	ironically	ironically	ADV
cblr-3014	799	3	,	,	PUNCT
cblr-3014	799	4	deloitte	deloitte	PROPN
cblr-3014	799	5	's	's	PART
cblr-3014	799	6	defense	defense	NOUN
cblr-3014	799	7	highlights	highlight	NOUN
cblr-3014	799	8	what	what	PRON
cblr-3014	799	9	is	be	AUX
cblr-3014	799	10	wrong	wrong	ADJ
cblr-3014	799	11	with	with	ADP
cblr-3014	799	12	the	the	DET
cblr-3014	799	13	internal	internal	ADJ
cblr-3014	799	14	structure	structure	NOUN
cblr-3014	799	15	of	of	ADP
cblr-3014	799	16	large	large	ADJ
cblr-3014	799	17	accounting	accounting	NOUN
cblr-3014	799	18	firms	firm	NOUN
cblr-3014	799	19	.	.	PUNCT
cblr-3014	800	1	20	20	NUM
cblr-3014	800	2	as	as	SCONJ
cblr-3014	800	3	explained	explain	VERB
cblr-3014	800	4	above	above	ADV
cblr-3014	800	5	,	,	PUNCT
cblr-3014	800	6	the	the	DET
cblr-3014	800	7	principal	principal	ADJ
cblr-3014	800	8	/	/	SYM
cblr-3014	800	9	agent	agent	NOUN
cblr-3014	800	10	problem	problem	NOUN
cblr-3014	800	11	arises	arise	VERB
cblr-3014	800	12	primarily	primarily	ADV
cblr-3014	800	13	in	in	ADP
cblr-3014	800	14	the	the	DET
cblr-3014	800	15	context	context	NOUN
cblr-3014	800	16	of	of	ADP
cblr-3014	800	17	a	a	DET
cblr-3014	800	18	one	one	NUM
cblr-3014	800	19	-	-	PUNCT
cblr-3014	800	20	client	client	NOUN
cblr-3014	800	21	practice	practice	NOUN
cblr-3014	800	22	.	.	PUNCT
cblr-3014	801	1	although	although	SCONJ
cblr-3014	801	2	the	the	DET
cblr-3014	801	3	problem	problem	NOUN
cblr-3014	801	4	can	can	AUX
cblr-3014	801	5	attain	attain	VERB
cblr-3014	801	6	global	global	ADJ
cblr-3014	801	7	significance	significance	NOUN
cblr-3014	801	8	,	,	PUNCT
cblr-3014	801	9	as	as	ADP
cblr-3014	801	10	in	in	ADP
cblr-3014	801	11	the	the	DET
cblr-3014	801	12	case	case	NOUN
cblr-3014	801	13	of	of	ADP
cblr-3014	801	14	205	205	NUM
cblr-3014	801	15	david	david	PROPN
cblr-3014	801	16	reilly	reilly	PROPN
cblr-3014	801	17	&	&	CCONJ
cblr-3014	801	18	alessandra	alessandra	PROPN
cblr-3014	801	19	galloni	galloni	PROPN
cblr-3014	801	20	,	,	PUNCT
cblr-3014	801	21	divided	divide	VERB
cblr-3014	801	22	front	front	NOUN
cblr-3014	801	23	:	:	PUNCT
cblr-3014	801	24	facing	face	VERB
cblr-3014	801	25	lawsuits	lawsuit	NOUN
cblr-3014	801	26	,	,	PUNCT
cblr-3014	801	27	parmalat	parmalat	ADJ
cblr-3014	801	28	auditor	auditor	NOUN
cblr-3014	801	29	stresses	stress	VERB
cblr-3014	801	30	its	its	PRON
cblr-3014	801	31	disunity	disunity	NOUN
cblr-3014	801	32	,	,	PUNCT
cblr-3014	801	33	wall	wall	PROPN
cblr-3014	801	34	st	st	PROPN
cblr-3014	801	35	.	.	PROPN
cblr-3014	801	36	j.	j.	PROPN
cblr-3014	801	37	,	,	PUNCT
cblr-3014	801	38	apr	apr	PROPN
cblr-3014	801	39	.	.	PROPN
cblr-3014	801	40	28	28	NUM
cblr-3014	801	41	,	,	PUNCT
cblr-3014	801	42	2005	2005	NUM
cblr-3014	801	43	,	,	PUNCT
cblr-3014	801	44	at	at	ADP
cblr-3014	801	45	al	al	PROPN
cblr-3014	802	1	[	[	X
cblr-3014	802	2	hereinafter	hereinafter	NOUN
cblr-3014	802	3	reilly	reilly	PROPN
cblr-3014	802	4	&	&	CCONJ
cblr-3014	802	5	galloni	galloni	PROPN
cblr-3014	802	6	,	,	PUNCT
cblr-3014	802	7	divided	divide	VERB
cblr-3014	802	8	front	front	NOUN
cblr-3014	802	9	]	]	X
cblr-3014	802	10	.	.	PUNCT
cblr-3014	803	1	206	206	NUM
cblr-3014	804	1	i	i	PRON
cblr-3014	804	2	d.	d.	PROPN
cblr-3014	804	3	207	207	NUM
cblr-3014	804	4	i	i	PRON
cblr-3014	804	5	d.	d.	PROPN
cblr-3014	804	6	(	(	PUNCT
cblr-3014	804	7	to	to	ADP
cblr-3014	804	8	date	date	NOUN
cblr-3014	804	9	,	,	PUNCT
cblr-3014	804	10	the	the	DET
cblr-3014	804	11	arguments	argument	NOUN
cblr-3014	804	12	of	of	ADP
cblr-3014	804	13	the	the	DET
cblr-3014	804	14	big	big	ADJ
cblr-3014	804	15	four	four	NUM
cblr-3014	804	16	have	have	AUX
cblr-3014	804	17	been	be	AUX
cblr-3014	804	18	backed	back	VERB
cblr-3014	804	19	by	by	ADP
cblr-3014	804	20	courts	court	NOUN
cblr-3014	804	21	in	in	ADP
cblr-3014	804	22	the	the	DET
cblr-3014	804	23	united	united	PROPN
cblr-3014	804	24	states	states	PROPN
cblr-3014	804	25	)	)	PUNCT
cblr-3014	804	26	.	.	PUNCT
cblr-3014	805	1	208	208	NUM
cblr-3014	805	2	galloni	galloni	NOUN
cblr-3014	805	3	&	&	CCONJ
cblr-3014	805	4	reilly	reilly	PROPN
cblr-3014	805	5	,	,	PUNCT
cblr-3014	805	6	red	red	ADJ
cblr-3014	805	7	flag	flag	NOUN
cblr-3014	805	8	,	,	PUNCT
cblr-3014	805	9	supra	supra	NOUN
cblr-3014	805	10	note	note	NOUN
cblr-3014	805	11	186	186	NUM
cblr-3014	805	12	,	,	PUNCT
cblr-3014	805	13	at	at	ADP
cblr-3014	805	14	a3	a3	NOUN
cblr-3014	805	15	.	.	PUNCT
cblr-3014	806	1	209	209	NUM
cblr-3014	806	2	reilly	reilly	ADV
cblr-3014	806	3	&	&	CCONJ
cblr-3014	806	4	galloni	galloni	PROPN
cblr-3014	806	5	,	,	PUNCT
cblr-3014	806	6	divided	divide	VERB
cblr-3014	806	7	front	front	NOUN
cblr-3014	806	8	,	,	PUNCT
cblr-3014	806	9	supra	supra	PROPN
cblr-3014	806	10	note	note	NOUN
cblr-3014	806	11	205	205	NUM
cblr-3014	806	12	,	,	PUNCT
cblr-3014	806	13	at	at	ADP
cblr-3014	806	14	al	al	PROPN
cblr-3014	806	15	.	.	PROPN
cblr-3014	806	16	210	210	NUM
cblr-3014	806	17	in	in	ADP
cblr-3014	806	18	re	re	PROPN
cblr-3014	806	19	parmalat	parmalat	PROPN
cblr-3014	806	20	secs	sec	NOUN
cblr-3014	806	21	.	.	PUNCT
cblr-3014	807	1	litig	litig	PROPN
cblr-3014	807	2	.	.	PUNCT
cblr-3014	808	1	,	,	PUNCT
cblr-3014	808	2	2005	2005	NUM
cblr-3014	808	3	wl	wl	NOUN
cblr-3014	808	4	1529035	1529035	NUM
cblr-3014	808	5	,	,	PUNCT
cblr-3014	808	6	at	at	ADP
cblr-3014	808	7	*	*	NOUN
cblr-3014	808	8	1	1	NUM
cblr-3014	808	9	(	(	PUNCT
cblr-3014	808	10	"	"	PUNCT
cblr-3014	808	11	deloitte	deloitte	NOUN
cblr-3014	808	12	and	and	CCONJ
cblr-3014	808	13	other	other	ADJ
cblr-3014	808	14	such	such	ADJ
cblr-3014	808	15	organizations	organization	NOUN
cblr-3014	808	16	consist	consist	VERB
cblr-3014	808	17	of	of	ADP
cblr-3014	808	18	individual	individual	ADJ
cblr-3014	808	19	firms	firm	NOUN
cblr-3014	808	20	organized	organize	VERB
cblr-3014	808	21	under	under	ADP
cblr-3014	808	22	the	the	DET
cblr-3014	808	23	laws	law	NOUN
cblr-3014	808	24	of	of	ADP
cblr-3014	808	25	each	each	PRON
cblr-3014	808	26	of	of	ADP
cblr-3014	808	27	the	the	DET
cblr-3014	808	28	countries	country	NOUN
cblr-3014	808	29	in	in	ADP
cblr-3014	808	30	which	which	PRON
cblr-3014	808	31	business	business	NOUN
cblr-3014	808	32	is	be	AUX
cblr-3014	808	33	done	do	VERB
cblr-3014	808	34	as	as	ADV
cblr-3014	808	35	well	well	ADV
cblr-3014	808	36	as	as	ADP
cblr-3014	808	37	an	an	DET
cblr-3014	808	38	umbrella	umbrella	NOUN
cblr-3014	808	39	entity	entity	NOUN
cblr-3014	808	40	with	with	ADP
cblr-3014	808	41	which	which	PRON
cblr-3014	808	42	the	the	DET
cblr-3014	808	43	individual	individual	ADJ
cblr-3014	808	44	,	,	PUNCT
cblr-3014	808	45	country	country	NOUN
cblr-3014	808	46	-	-	PUNCT
cblr-3014	808	47	specific	specific	ADJ
cblr-3014	808	48	firms	firm	NOUN
cblr-3014	808	49	are	be	AUX
cblr-3014	808	50	affiliated	affiliate	VERB
cblr-3014	808	51	.	.	PUNCT
cblr-3014	809	1	in	in	ADP
cblr-3014	809	2	deloitte	deloitte	PROPN
cblr-3014	809	3	's	's	PART
cblr-3014	809	4	case	case	NOUN
cblr-3014	809	5	,	,	PUNCT
cblr-3014	809	6	[	[	X
cblr-3014	809	7	deloitte	deloitte	PROPN
cblr-3014	809	8	touche	touche	PROPN
cblr-3014	809	9	tohmatsu	tohmatsu	PROPN
cblr-3014	809	10	(	(	PUNCT
cblr-3014	809	11	"	"	PUNCT
cblr-3014	809	12	dtt	dtt	NOUN
cblr-3014	809	13	"	"	PUNCT
cblr-3014	809	14	)	)	PUNCT
cblr-3014	809	15	]	]	PUNCT
cblr-3014	809	16	is	be	AUX
cblr-3014	809	17	the	the	DET
cblr-3014	809	18	umbrella	umbrella	NOUN
cblr-3014	809	19	organization	organization	NOUN
cblr-3014	809	20	,	,	PUNCT
cblr-3014	809	21	and	and	CCONJ
cblr-3014	809	22	it	it	PRON
cblr-3014	809	23	is	be	AUX
cblr-3014	809	24	organized	organize	VERB
cblr-3014	809	25	as	as	ADP
cblr-3014	809	26	a	a	DET
cblr-3014	809	27	verein	verein	NOUN
cblr-3014	809	28	under	under	ADP
cblr-3014	809	29	swiss	swiss	ADJ
cblr-3014	809	30	law	law	NOUN
cblr-3014	809	31	,	,	PUNCT
cblr-3014	809	32	a	a	DET
cblr-3014	809	33	form	form	NOUN
cblr-3014	809	34	of	of	ADP
cblr-3014	809	35	business	business	NOUN
cblr-3014	809	36	organization	organization	NOUN
cblr-3014	809	37	that	that	PRON
cblr-3014	809	38	dtt	dtt	PROPN
cblr-3014	809	39	asserts	assert	VERB
cblr-3014	809	40	is	be	AUX
cblr-3014	809	41	analogous	analogous	ADJ
cblr-3014	809	42	to	to	ADP
cblr-3014	809	43	an	an	DET
cblr-3014	809	44	incorporated	incorporated	ADJ
cblr-3014	809	45	membership	membership	NOUN
cblr-3014	809	46	association	association	NOUN
cblr-3014	809	47	.	.	PUNCT
cblr-3014	810	1	according	accord	VERB
cblr-3014	810	2	to	to	ADP
cblr-3014	810	3	dtt	dtt	PROPN
cblr-3014	810	4	,	,	PUNCT
cblr-3014	810	5	it	it	PRON
cblr-3014	810	6	'	'	AUX
cblr-3014	810	7	does	do	AUX
cblr-3014	810	8	not	not	PART
cblr-3014	810	9	control	control	VERB
cblr-3014	810	10	its	its	PRON
cblr-3014	810	11	member	member	NOUN
cblr-3014	810	12	firms	firm	NOUN
cblr-3014	810	13	'	'	PART
cblr-3014	810	14	and	and	CCONJ
cblr-3014	810	15	performs	perform	VERB
cblr-3014	810	16	no	no	DET
cblr-3014	810	17	accounting	accounting	NOUN
cblr-3014	810	18	or	or	CCONJ
cblr-3014	810	19	auditing	auditing	NOUN
cblr-3014	810	20	services	service	NOUN
cblr-3014	810	21	.	.	PUNCT
cblr-3014	811	1	dtt	dtt	PROPN
cblr-3014	811	2	acknowledges	acknowledge	VERB
cblr-3014	811	3	that	that	SCONJ
cblr-3014	811	4	most	most	ADJ
cblr-3014	811	5	of	of	ADP
cblr-3014	811	6	the	the	DET
cblr-3014	811	7	jurisdictions	jurisdiction	NOUN
cblr-3014	811	8	in	in	ADP
cblr-3014	811	9	which	which	PRON
cblr-3014	811	10	its	its	PRON
cblr-3014	811	11	member	member	NOUN
cblr-3014	811	12	firms	firm	NOUN
cblr-3014	811	13	practice	practice	VERB
cblr-3014	811	14	have	have	VERB
cblr-3014	811	15	accounting	accounting	NOUN
cblr-3014	811	16	rules	rule	NOUN
cblr-3014	811	17	that	that	PRON
cblr-3014	811	18	prohibit	prohibit	VERB
cblr-3014	811	19	an	an	DET
cblr-3014	811	20	accountant	accountant	NOUN
cblr-3014	811	21	from	from	ADP
cblr-3014	811	22	sharing	share	VERB
cblr-3014	811	23	client	client	NOUN
cblr-3014	811	24	documents	document	NOUN
cblr-3014	811	25	,	,	PUNCT
cblr-3014	811	26	even	even	ADV
cblr-3014	811	27	with	with	ADP
cblr-3014	811	28	the	the	DET
cblr-3014	811	29	client	client	NOUN
cblr-3014	811	30	's	's	PART
cblr-3014	811	31	permission	permission	NOUN
cblr-3014	811	32	,	,	PUNCT
cblr-3014	811	33	and	and	CCONJ
cblr-3014	811	34	it	it	PRON
cblr-3014	811	35	claims	claim	VERB
cblr-3014	811	36	that	that	SCONJ
cblr-3014	811	37	'	'	PUNCT
cblr-3014	811	38	dtt	dtt	NOUN
cblr-3014	811	39	is	be	AUX
cblr-3014	811	40	required	require	VERB
cblr-3014	811	41	by	by	ADP
cblr-3014	811	42	its	its	PRON
cblr-3014	811	43	own	own	ADJ
cblr-3014	811	44	organizational	organizational	ADJ
cblr-3014	811	45	documents	document	NOUN
cblr-3014	811	46	to	to	PART
cblr-3014	811	47	respect	respect	VERB
cblr-3014	811	48	the	the	DET
cblr-3014	811	49	independence	independence	NOUN
cblr-3014	811	50	of	of	ADP
cblr-3014	811	51	its	its	PRON
cblr-3014	811	52	member	member	NOUN
cblr-3014	811	53	firms	firm	NOUN
cblr-3014	811	54	.	.	PUNCT
cblr-3014	811	55	'	'	PUNCT
cblr-3014	811	56	"	"	PUNCT
cblr-3014	811	57	(	(	PUNCT
cblr-3014	811	58	footnotes	footnote	NOUN
cblr-3014	811	59	omitted	omit	VERB
cblr-3014	811	60	)	)	PUNCT
cblr-3014	811	61	)	)	PUNCT
cblr-3014	811	62	.	.	PUNCT
cblr-3014	812	1	[	[	X
cblr-3014	812	2	vol	vol	NOUN
cblr-3014	812	3	.	.	PUNCT
cblr-3014	813	1	2005col	2005col	NUM
cblr-3014	813	2	umbia	umbia	NOUN
cblr-3014	814	1	b	b	PROPN
cblr-3014	815	1	usiness	usiness	PROPN
cblr-3014	815	2	la	la	PROPN
cblr-3014	815	3	w	w	PROPN
cblr-3014	815	4	re	re	PROPN
cblr-3014	815	5	vie	vie	PROPN
cblr-3014	815	6	w	w	PROPN
cblr-3014	815	7	arthur	arthur	PROPN
cblr-3014	815	8	andersen	andersen	PROPN
cblr-3014	815	9	,	,	PUNCT
cblr-3014	815	10	the	the	DET
cblr-3014	815	11	issue	issue	NOUN
cblr-3014	815	12	arises	arise	VERB
cblr-3014	815	13	locally	locally	ADV
cblr-3014	815	14	at	at	ADP
cblr-3014	815	15	the	the	DET
cblr-3014	815	16	level	level	NOUN
cblr-3014	815	17	of	of	ADP
cblr-3014	815	18	the	the	DET
cblr-3014	815	19	one	one	NUM
cblr-3014	815	20	-	-	PUNCT
cblr-3014	815	21	client	client	NOUN
cblr-3014	815	22	partner	partner	NOUN
cblr-3014	815	23	.	.	PUNCT
cblr-3014	816	1	in	in	ADP
cblr-3014	816	2	order	order	NOUN
cblr-3014	816	3	to	to	PART
cblr-3014	816	4	ensure	ensure	VERB
cblr-3014	816	5	that	that	SCONJ
cblr-3014	816	6	the	the	DET
cblr-3014	816	7	one	one	NUM
cblr-3014	816	8	-	-	PUNCT
cblr-3014	816	9	client	client	NOUN
cblr-3014	816	10	partner	partner	NOUN
cblr-3014	816	11	does	do	AUX
cblr-3014	816	12	not	not	PART
cblr-3014	816	13	bow	bow	VERB
cblr-3014	816	14	to	to	ADP
cblr-3014	816	15	the	the	DET
cblr-3014	816	16	mischievous	mischievous	ADJ
cblr-3014	816	17	demands	demand	NOUN
cblr-3014	816	18	of	of	ADP
cblr-3014	816	19	his	his	PRON
cblr-3014	816	20	client	client	NOUN
cblr-3014	816	21	,	,	PUNCT
cblr-3014	816	22	a	a	DET
cblr-3014	816	23	firm	firm	NOUN
cblr-3014	816	24	must	must	AUX
cblr-3014	816	25	take	take	VERB
cblr-3014	816	26	decisionmaking	decisionmake	VERB
cblr-3014	816	27	power	power	NOUN
cblr-3014	816	28	regarding	regard	VERB
cblr-3014	816	29	a	a	DET
cblr-3014	816	30	particular	particular	ADJ
cblr-3014	816	31	client	client	NOUN
cblr-3014	816	32	away	away	ADV
cblr-3014	816	33	from	from	ADP
cblr-3014	816	34	the	the	DET
cblr-3014	816	35	one	one	NUM
cblr-3014	816	36	-	-	PUNCT
cblr-3014	816	37	client	client	NOUN
cblr-3014	816	38	partner	partner	NOUN
cblr-3014	816	39	and	and	CCONJ
cblr-3014	816	40	grant	grant	VERB
cblr-3014	816	41	it	it	PRON
cblr-3014	816	42	to	to	ADP
cblr-3014	816	43	partners	partner	NOUN
cblr-3014	816	44	immune	immune	ADJ
cblr-3014	816	45	from	from	ADP
cblr-3014	816	46	such	such	ADJ
cblr-3014	816	47	influence	influence	NOUN
cblr-3014	816	48	.	.	PUNCT
cblr-3014	817	1	in	in	ADP
cblr-3014	817	2	the	the	DET
cblr-3014	817	3	deloitte	deloitte	NOUN
cblr-3014	817	4	case	case	NOUN
cblr-3014	817	5	,	,	PUNCT
cblr-3014	817	6	there	there	PRON
cblr-3014	817	7	is	be	VERB
cblr-3014	817	8	evidence	evidence	NOUN
cblr-3014	817	9	that	that	SCONJ
cblr-3014	817	10	deloitte	deloitte	PROPN
cblr-3014	817	11	's	's	PART
cblr-3014	817	12	international	international	ADJ
cblr-3014	817	13	units	unit	NOUN
cblr-3014	817	14	flagged	flag	VERB
cblr-3014	817	15	issues	issue	NOUN
cblr-3014	817	16	in	in	ADP
cblr-3014	817	17	parmalat	parmalat	PROPN
cblr-3014	817	18	's	's	PART
cblr-3014	817	19	financial	financial	ADJ
cblr-3014	817	20	statements	statement	NOUN
cblr-3014	817	21	.	.	PUNCT
cblr-3014	818	1	but	but	CCONJ
cblr-3014	818	2	at	at	ADP
cblr-3014	818	3	the	the	DET
cblr-3014	818	4	same	same	ADJ
cblr-3014	818	5	time	time	NOUN
cblr-3014	818	6	,	,	PUNCT
cblr-3014	818	7	as	as	SCONJ
cblr-3014	818	8	evidenced	evidence	VERB
cblr-3014	818	9	by	by	ADP
cblr-3014	818	10	the	the	DET
cblr-3014	818	11	firm	firm	NOUN
cblr-3014	818	12	's	's	PART
cblr-3014	818	13	defense	defense	NOUN
cblr-3014	818	14	at	at	ADP
cblr-3014	818	15	trial	trial	NOUN
cblr-3014	818	16	,	,	PUNCT
cblr-3014	818	17	the	the	DET
cblr-3014	818	18	italian	italian	ADJ
cblr-3014	818	19	unit	unit	NOUN
cblr-3014	818	20	enjoyed	enjoy	VERB
cblr-3014	818	21	so	so	ADV
cblr-3014	818	22	much	much	ADJ
cblr-3014	818	23	independence	independence	NOUN
cblr-3014	818	24	that	that	SCONJ
cblr-3014	818	25	it	it	PRON
cblr-3014	818	26	was	be	AUX
cblr-3014	818	27	able	able	ADJ
cblr-3014	818	28	to	to	PART
cblr-3014	818	29	ignore	ignore	VERB
cblr-3014	818	30	the	the	DET
cblr-3014	818	31	concerns	concern	NOUN
cblr-3014	818	32	of	of	ADP
cblr-3014	818	33	its	its	PRON
cblr-3014	818	34	international	international	ADJ
cblr-3014	818	35	colleagues	colleague	NOUN
cblr-3014	818	36	.	.	PUNCT
cblr-3014	818	37	"	"	PUNCT
cblr-3014	819	1	ironically	ironically	ADV
cblr-3014	819	2	,	,	PUNCT
cblr-3014	819	3	while	while	SCONJ
cblr-3014	819	4	deloitte	deloitte	PROPN
cblr-3014	819	5	should	should	AUX
cblr-3014	819	6	have	have	AUX
cblr-3014	819	7	kept	keep	VERB
cblr-3014	819	8	its	its	PRON
cblr-3014	819	9	network	network	NOUN
cblr-3014	819	10	of	of	ADP
cblr-3014	819	11	offices	office	NOUN
cblr-3014	819	12	more	more	ADV
cblr-3014	819	13	cohesive	cohesive	ADJ
cblr-3014	819	14	to	to	PART
cblr-3014	819	15	ensure	ensure	VERB
cblr-3014	819	16	tighter	tight	ADJ
cblr-3014	819	17	controls	control	NOUN
cblr-3014	819	18	,	,	PUNCT
cblr-3014	819	19	its	its	PRON
cblr-3014	819	20	legal	legal	ADJ
cblr-3014	819	21	defense	defense	NOUN
cblr-3014	819	22	points	point	VERB
cblr-3014	819	23	precisely	precisely	ADV
cblr-3014	819	24	to	to	ADP
cblr-3014	819	25	the	the	DET
cblr-3014	819	26	disunity	disunity	NOUN
cblr-3014	819	27	among	among	ADP
cblr-3014	819	28	the	the	DET
cblr-3014	819	29	firm	firm	NOUN
cblr-3014	819	30	's	's	PART
cblr-3014	819	31	units.212	units.212	ADJ
cblr-3014	819	32	in	in	ADP
cblr-3014	819	33	both	both	DET
cblr-3014	819	34	scandals	scandal	NOUN
cblr-3014	819	35	,	,	PUNCT
cblr-3014	819	36	the	the	DET
cblr-3014	819	37	internal	internal	ADJ
cblr-3014	819	38	structure	structure	NOUN
cblr-3014	819	39	of	of	ADP
cblr-3014	819	40	the	the	DET
cblr-3014	819	41	accounting	accounting	NOUN
cblr-3014	819	42	firms	firm	NOUN
cblr-3014	819	43	first	first	ADV
cblr-3014	819	44	created	create	VERB
cblr-3014	819	45	the	the	DET
cblr-3014	819	46	principal	principal	ADJ
cblr-3014	819	47	/	/	SYM
cblr-3014	819	48	agent	agent	NOUN
cblr-3014	819	49	problem	problem	NOUN
cblr-3014	819	50	by	by	ADP
cblr-3014	819	51	encouraging	encourage	VERB
cblr-3014	819	52	individual	individual	ADJ
cblr-3014	819	53	partners	partner	NOUN
cblr-3014	819	54	to	to	PART
cblr-3014	819	55	develop	develop	VERB
cblr-3014	819	56	one	one	NUM
cblr-3014	819	57	-	-	PUNCT
cblr-3014	819	58	client	client	NOUN
cblr-3014	819	59	practices	practice	NOUN
cblr-3014	819	60	.	.	PUNCT
cblr-3014	820	1	then	then	ADV
cblr-3014	820	2	,	,	PUNCT
cblr-3014	820	3	the	the	DET
cblr-3014	820	4	firm	firm	ADJ
cblr-3014	820	5	structure	structure	NOUN
cblr-3014	820	6	failed	fail	VERB
cblr-3014	820	7	to	to	PART
cblr-3014	820	8	provide	provide	VERB
cblr-3014	820	9	an	an	DET
cblr-3014	820	10	effective	effective	ADJ
cblr-3014	820	11	check	check	NOUN
cblr-3014	820	12	on	on	ADP
cblr-3014	820	13	partners	partner	NOUN
cblr-3014	820	14	with	with	ADP
cblr-3014	820	15	one	one	NUM
cblr-3014	820	16	-	-	PUNCT
cblr-3014	820	17	client	client	NOUN
cblr-3014	820	18	practices	practice	NOUN
cblr-3014	820	19	since	since	SCONJ
cblr-3014	820	20	the	the	DET
cblr-3014	820	21	llp	llp	PROPN
cblr-3014	820	22	structure	structure	NOUN
cblr-3014	820	23	decreased	decrease	VERB
cblr-3014	820	24	the	the	DET
cblr-3014	820	25	incentives	incentive	NOUN
cblr-3014	820	26	of	of	ADP
cblr-3014	820	27	partners	partner	NOUN
cblr-3014	820	28	to	to	PART
cblr-3014	820	29	monitor	monitor	VERB
cblr-3014	820	30	each	each	DET
cblr-3014	820	31	other	other	ADJ
cblr-3014	820	32	,	,	PUNCT
cblr-3014	820	33	and	and	CCONJ
cblr-3014	820	34	local	local	ADJ
cblr-3014	820	35	audit	audit	NOUN
cblr-3014	820	36	partners	partner	NOUN
cblr-3014	820	37	were	be	AUX
cblr-3014	820	38	left	leave	VERB
cblr-3014	820	39	free	free	ADJ
cblr-3014	820	40	to	to	PART
cblr-3014	820	41	ignore	ignore	VERB
cblr-3014	820	42	advice	advice	NOUN
cblr-3014	820	43	from	from	ADP
cblr-3014	820	44	other	other	ADJ
cblr-3014	820	45	partners	partner	NOUN
cblr-3014	820	46	.	.	PUNCT
cblr-3014	821	1	the	the	DET
cblr-3014	821	2	united	united	PROPN
cblr-3014	821	3	states	states	PROPN
cblr-3014	821	4	congress	congress	PROPN
cblr-3014	821	5	responded	respond	VERB
cblr-3014	821	6	to	to	ADP
cblr-3014	821	7	the	the	DET
cblr-3014	821	8	enron	enron	PROPN
cblr-3014	821	9	scandal	scandal	NOUN
cblr-3014	821	10	by	by	ADP
cblr-3014	821	11	passing	pass	VERB
cblr-3014	821	12	the	the	DET
cblr-3014	821	13	sarbanes	sarbane	NOUN
cblr-3014	821	14	-	-	PUNCT
cblr-3014	821	15	oxley	oxley	ADJ
cblr-3014	821	16	act	act	NOUN
cblr-3014	821	17	of	of	ADP
cblr-3014	821	18	2002	2002	NUM
cblr-3014	821	19	(	(	PUNCT
cblr-3014	821	20	"	"	PUNCT
cblr-3014	821	21	sarbanes	sarbane	NOUN
cblr-3014	821	22	-	-	PUNCT
cblr-3014	821	23	oxley").213	oxley").213	NOUN
cblr-3014	821	24	among	among	ADP
cblr-3014	821	25	other	other	ADJ
cblr-3014	821	26	provisions	provision	NOUN
cblr-3014	821	27	,	,	PUNCT
cblr-3014	821	28	sections	section	NOUN
cblr-3014	821	29	101	101	NUM
cblr-3014	821	30	,	,	PUNCT
cblr-3014	821	31	103	103	NUM
cblr-3014	821	32	and	and	CCONJ
cblr-3014	821	33	203	203	NUM
cblr-3014	821	34	of	of	ADP
cblr-3014	821	35	sarbanes	sarbane	NOUN
cblr-3014	821	36	-	-	PUNCT
cblr-3014	821	37	oxley	oxley	NOUN
cblr-3014	821	38	:	:	PUNCT
cblr-3014	821	39	(	(	PUNCT
cblr-3014	821	40	1	1	X
cblr-3014	821	41	)	)	PUNCT
cblr-3014	821	42	created	create	VERB
cblr-3014	821	43	an	an	DET
cblr-3014	821	44	"	"	PUNCT
cblr-3014	821	45	accounting	accounting	NOUN
cblr-3014	821	46	oversight	oversight	NOUN
cblr-3014	821	47	board	board	NOUN
cblr-3014	821	48	"	"	PUNCT
cblr-3014	821	49	with	with	ADP
cblr-3014	821	50	substantial	substantial	ADJ
cblr-3014	821	51	power	power	NOUN
cblr-3014	821	52	to	to	PART
cblr-3014	821	53	regulate	regulate	VERB
cblr-3014	821	54	the	the	DET
cblr-3014	821	55	role	role	NOUN
cblr-3014	821	56	of	of	ADP
cblr-3014	821	57	accountants	accountant	NOUN
cblr-3014	821	58	for	for	ADP
cblr-3014	821	59	public	public	ADJ
cblr-3014	821	60	companies	company	NOUN
cblr-3014	821	61	;	;	PUNCT
cblr-3014	821	62	(	(	PUNCT
cblr-3014	821	63	2	2	X
cblr-3014	821	64	)	)	PUNCT
cblr-3014	821	65	developed	develop	VERB
cblr-3014	821	66	more	more	ADV
cblr-3014	821	67	fully	fully	ADV
cblr-3014	821	68	a	a	DET
cblr-3014	821	69	set	set	NOUN
cblr-3014	821	70	of	of	ADP
cblr-3014	821	71	duties	duty	NOUN
cblr-3014	821	72	of	of	ADP
cblr-3014	821	73	care	care	NOUN
cblr-3014	821	74	for	for	ADP
cblr-3014	821	75	audit	audit	NOUN
cblr-3014	821	76	firms	firm	NOUN
cblr-3014	821	77	;	;	PUNCT
cblr-3014	821	78	and	and	CCONJ
cblr-3014	821	79	(	(	PUNCT
cblr-3014	821	80	3	3	X
cblr-3014	821	81	)	)	PUNCT
cblr-3014	821	82	imposed	impose	VERB
cblr-3014	821	83	rotation	rotation	NOUN
cblr-3014	821	84	requirements	requirement	NOUN
cblr-3014	821	85	on	on	ADP
cblr-3014	821	86	auditors.1	auditors.1	PROPN
cblr-3014	821	87	4	4	NUM
cblr-3014	821	88	the	the	DET
cblr-3014	821	89	accounting	accounting	NOUN
cblr-3014	821	90	oversight	oversight	NOUN
cblr-3014	821	91	board	board	NOUN
cblr-3014	821	92	and	and	CCONJ
cblr-3014	821	93	the	the	DET
cblr-3014	821	94	development	development	NOUN
cblr-3014	821	95	of	of	ADP
cblr-3014	821	96	a	a	DET
cblr-3014	821	97	more	more	ADV
cblr-3014	821	98	extensive	extensive	ADJ
cblr-3014	821	99	duty	duty	NOUN
cblr-3014	821	100	of	of	ADP
cblr-3014	821	101	care	care	NOUN
cblr-3014	821	102	were	be	AUX
cblr-3014	821	103	specifically	specifically	ADV
cblr-3014	821	104	designed	design	VERB
cblr-3014	821	105	to	to	PART
cblr-3014	821	106	counteract	counteract	VERB
cblr-3014	821	107	the	the	DET
cblr-3014	821	108	211	211	NUM
cblr-3014	821	109	i	i	NOUN
cblr-3014	821	110	d.	d.	PROPN
cblr-3014	821	111	212	212	NUM
cblr-3014	821	112	for	for	ADP
cblr-3014	821	113	a	a	DET
cblr-3014	821	114	detailed	detailed	ADJ
cblr-3014	821	115	account	account	NOUN
cblr-3014	821	116	of	of	ADP
cblr-3014	821	117	deloitte	deloitte	PROPN
cblr-3014	821	118	's	's	PART
cblr-3014	821	119	defense	defense	NOUN
cblr-3014	821	120	,	,	PUNCT
cblr-3014	821	121	see	see	VERB
cblr-3014	821	122	generally	generally	ADV
cblr-3014	821	123	in	in	ADP
cblr-3014	821	124	re	re	DET
cblr-3014	821	125	parmalat	parmalat	PROPN
cblr-3014	821	126	secs	sec	NOUN
cblr-3014	821	127	.	.	PUNCT
cblr-3014	822	1	litg	litg	VERB
cblr-3014	822	2	.	.	PROPN
cblr-3014	822	3	,	,	PUNCT
cblr-3014	822	4	375	375	NUM
cblr-3014	822	5	f.	f.	PROPN
cblr-3014	822	6	supp	supp	PROPN
cblr-3014	822	7	.	.	PUNCT
cblr-3014	823	1	2d	2d	NUM
cblr-3014	823	2	278	278	NUM
cblr-3014	823	3	(	(	PUNCT
cblr-3014	823	4	s.d.n.y	s.d.n.y	PROPN
cblr-3014	823	5	.	.	PROPN
cblr-3014	823	6	2005	2005	NUM
cblr-3014	823	7	)	)	PUNCT
cblr-3014	823	8	and	and	CCONJ
cblr-3014	823	9	in	in	ADP
cblr-3014	823	10	re	re	PROPN
cblr-3014	823	11	parmalat	parmalat	PROPN
cblr-3014	823	12	secs	sec	NOUN
cblr-3014	823	13	.	.	PUNCT
cblr-3014	824	1	litig	litig	PROPN
cblr-3014	824	2	.	.	PUNCT
cblr-3014	825	1	,	,	PUNCT
cblr-3014	825	2	2005	2005	NUM
cblr-3014	825	3	wl	wl	NOUN
cblr-3014	825	4	1529035	1529035	NUM
cblr-3014	825	5	,	,	PUNCT
cblr-3014	825	6	at	at	ADP
cblr-3014	825	7	*	*	PROPN
cblr-3014	825	8	1	1	NUM
cblr-3014	825	9	.	.	NOUN
cblr-3014	825	10	213	213	NUM
cblr-3014	825	11	see	see	VERB
cblr-3014	825	12	generally	generally	ADV
cblr-3014	825	13	sarbanes	sarbane	NOUN
cblr-3014	825	14	-	-	PUNCT
cblr-3014	825	15	oxley	oxley	ADJ
cblr-3014	825	16	act	act	NOUN
cblr-3014	825	17	of	of	ADP
cblr-3014	825	18	2002	2002	NUM
cblr-3014	825	19	,	,	PUNCT
cblr-3014	825	20	15	15	NUM
cblr-3014	825	21	u.s.c	u.s.c	NOUN
cblr-3014	825	22	.	.	PUNCT
cblr-3014	826	1	§	§	VERB
cblr-3014	826	2	7213	7213	NUM
cblr-3014	826	3	(	(	PUNCT
cblr-3014	826	4	2002	2002	NUM
cblr-3014	826	5	)	)	PUNCT
cblr-3014	827	1	[	[	X
cblr-3014	827	2	hereinafter	hereinafter	NOUN
cblr-3014	827	3	sarbanes	sarbane	NOUN
cblr-3014	827	4	-	-	PUNCT
cblr-3014	827	5	oxley	oxley	PROPN
cblr-3014	827	6	act	act	PROPN
cblr-3014	827	7	]	]	PUNCT
cblr-3014	827	8	214	214	NUM
cblr-3014	827	9	i	i	PRON
cblr-3014	827	10	d.	d.	PROPN
cblr-3014	827	11	at	at	ADP
cblr-3014	827	12	§	§	PROPN
cblr-3014	827	13	§	§	PROPN
cblr-3014	827	14	101	101	NUM
cblr-3014	827	15	,	,	PUNCT
cblr-3014	827	16	103	103	NUM
cblr-3014	827	17	,	,	PUNCT
cblr-3014	827	18	203	203	NUM
cblr-3014	827	19	;	;	PUNCT
cblr-3014	827	20	macey	macey	PROPN
cblr-3014	827	21	&	&	CCONJ
cblr-3014	827	22	sale	sale	PROPN
cblr-3014	827	23	,	,	PUNCT
cblr-3014	827	24	supra	supra	PROPN
cblr-3014	827	25	note	note	NOUN
cblr-3014	827	26	198	198	NUM
cblr-3014	827	27	,	,	PUNCT
cblr-3014	827	28	at	at	ADP
cblr-3014	827	29	1182	1182	NUM
cblr-3014	827	30	-	-	SYM
cblr-3014	827	31	5	5	NUM
cblr-3014	827	32	.	.	PUNCT
cblr-3014	828	1	no	no	INTJ
cblr-3014	828	2	.	.	PUNCT
cblr-3014	829	1	3:765	3:765	PROPN
cblr-3014	829	2	is	be	AUX
cblr-3014	829	3	paramla	paramla	NOUN
cblr-3014	829	4	teurope	teurope	NOUN
cblr-3014	829	5	"	"	PUNCT
cblr-3014	829	6	s	s	PROPN
cblr-3014	829	7	enron	enron	PROPN
cblr-3014	829	8	?	?	PUNCT
cblr-3014	830	1	columbia	columbia	PROPN
cblr-3014	830	2	business	business	PROPN
cblr-3014	830	3	la	la	PROPN
cblr-3014	830	4	w	w	PROPN
cblr-3014	830	5	review	review	NOUN
cblr-3014	830	6	types	type	NOUN
cblr-3014	830	7	of	of	ADP
cblr-3014	830	8	principal	principal	ADJ
cblr-3014	830	9	/	/	SYM
cblr-3014	830	10	agent	agent	NOUN
cblr-3014	830	11	problems	problem	NOUN
cblr-3014	830	12	described	describe	VERB
cblr-3014	830	13	above	above	ADV
cblr-3014	830	14	.	.	PUNCT
cblr-3014	831	1	in	in	ADP
cblr-3014	831	2	particular	particular	ADJ
cblr-3014	831	3	,	,	PUNCT
cblr-3014	831	4	by	by	ADP
cblr-3014	831	5	requiring	require	VERB
cblr-3014	831	6	accounting	accounting	NOUN
cblr-3014	831	7	firms	firm	NOUN
cblr-3014	831	8	to	to	PART
cblr-3014	831	9	establish	establish	VERB
cblr-3014	831	10	a	a	DET
cblr-3014	831	11	system	system	NOUN
cblr-3014	831	12	of	of	ADP
cblr-3014	831	13	peer	peer	NOUN
cblr-3014	831	14	review	review	NOUN
cblr-3014	831	15	and	and	CCONJ
cblr-3014	831	16	to	to	PART
cblr-3014	831	17	report	report	VERB
cblr-3014	831	18	on	on	ADP
cblr-3014	831	19	their	their	PRON
cblr-3014	831	20	efforts	effort	NOUN
cblr-3014	831	21	to	to	PART
cblr-3014	831	22	establish	establish	VERB
cblr-3014	831	23	and	and	CCONJ
cblr-3014	831	24	to	to	PART
cblr-3014	831	25	improve	improve	VERB
cblr-3014	831	26	internal	internal	ADJ
cblr-3014	831	27	controls	control	NOUN
cblr-3014	831	28	,	,	PUNCT
cblr-3014	831	29	congress	congress	PROPN
cblr-3014	831	30	clearly	clearly	ADV
cblr-3014	831	31	meant	mean	VERB
cblr-3014	831	32	to	to	PART
cblr-3014	831	33	improve	improve	VERB
cblr-3014	831	34	auditors	auditor	NOUN
cblr-3014	831	35	'	'	PART
cblr-3014	831	36	internal	internal	ADJ
cblr-3014	831	37	controls.215	controls.215	NOUN
cblr-3014	831	38	similarly	similarly	ADV
cblr-3014	831	39	,	,	PUNCT
cblr-3014	831	40	section	section	NOUN
cblr-3014	831	41	203	203	NUM
cblr-3014	831	42	of	of	ADP
cblr-3014	831	43	sarbanes	sarbanes	PROPN
cblr-3014	831	44	-	-	PUNCT
cblr-3014	831	45	oxley	oxley	PROPN
cblr-3014	831	46	tried	try	VERB
cblr-3014	831	47	to	to	PART
cblr-3014	831	48	solve	solve	VERB
cblr-3014	831	49	the	the	DET
cblr-3014	831	50	one	one	NUM
cblr-3014	831	51	-	-	PUNCT
cblr-3014	831	52	client	client	NOUN
cblr-3014	831	53	practice	practice	NOUN
cblr-3014	831	54	problem	problem	NOUN
cblr-3014	831	55	by	by	ADP
cblr-3014	831	56	prohibiting	prohibit	VERB
cblr-3014	831	57	accounting	accounting	NOUN
cblr-3014	831	58	firms	firm	NOUN
cblr-3014	831	59	from	from	ADP
cblr-3014	831	60	providing	provide	VERB
cblr-3014	831	61	audit	audit	NOUN
cblr-3014	831	62	services	service	NOUN
cblr-3014	831	63	to	to	ADP
cblr-3014	831	64	any	any	DET
cblr-3014	831	65	client	client	NOUN
cblr-3014	831	66	if	if	SCONJ
cblr-3014	831	67	the	the	DET
cblr-3014	831	68	lead	lead	ADJ
cblr-3014	831	69	audit	audit	NOUN
cblr-3014	831	70	partner	partner	NOUN
cblr-3014	831	71	provided	provide	VERB
cblr-3014	831	72	services	service	NOUN
cblr-3014	831	73	to	to	ADP
cblr-3014	831	74	that	that	DET
cblr-3014	831	75	client	client	NOUN
cblr-3014	831	76	in	in	ADP
cblr-3014	831	77	each	each	PRON
cblr-3014	831	78	of	of	ADP
cblr-3014	831	79	the	the	DET
cblr-3014	831	80	last	last	ADJ
cblr-3014	831	81	five	five	NUM
cblr-3014	831	82	years.216	years.216	VERB
cblr-3014	831	83	in	in	ADP
cblr-3014	831	84	theory	theory	NOUN
cblr-3014	831	85	,	,	PUNCT
cblr-3014	831	86	forcing	force	VERB
cblr-3014	831	87	accounting	accounting	NOUN
cblr-3014	831	88	firms	firm	NOUN
cblr-3014	831	89	to	to	PART
cblr-3014	831	90	rotate	rotate	VERB
cblr-3014	831	91	lead	lead	ADJ
cblr-3014	831	92	audit	audit	NOUN
cblr-3014	831	93	partners	partner	NOUN
cblr-3014	831	94	reduces	reduce	VERB
cblr-3014	831	95	the	the	DET
cblr-3014	831	96	incentives	incentive	NOUN
cblr-3014	831	97	of	of	ADP
cblr-3014	831	98	reviewing	review	VERB
cblr-3014	831	99	partners	partner	NOUN
cblr-3014	831	100	to	to	PART
cblr-3014	831	101	fulfill	fulfill	VERB
cblr-3014	831	102	the	the	DET
cblr-3014	831	103	client	client	NOUN
cblr-3014	831	104	's	's	PART
cblr-3014	831	105	illegal	illegal	ADJ
cblr-3014	831	106	requests	request	NOUN
cblr-3014	831	107	.	.	PUNCT
cblr-3014	832	1	if	if	SCONJ
cblr-3014	832	2	a	a	DET
cblr-3014	832	3	partner	partner	NOUN
cblr-3014	832	4	knows	know	VERB
cblr-3014	832	5	that	that	SCONJ
cblr-3014	832	6	she	she	PRON
cblr-3014	832	7	will	will	AUX
cblr-3014	832	8	be	be	AUX
cblr-3014	832	9	forced	force	VERB
cblr-3014	832	10	to	to	PART
cblr-3014	832	11	switch	switch	VERB
cblr-3014	832	12	clients	client	NOUN
cblr-3014	832	13	after	after	ADP
cblr-3014	832	14	a	a	DET
cblr-3014	832	15	few	few	ADJ
cblr-3014	832	16	years	year	NOUN
cblr-3014	832	17	,	,	PUNCT
cblr-3014	832	18	she	she	PRON
cblr-3014	832	19	might	might	AUX
cblr-3014	832	20	be	be	AUX
cblr-3014	832	21	unwilling	unwilling	ADJ
cblr-3014	832	22	to	to	PART
cblr-3014	832	23	help	help	VERB
cblr-3014	832	24	her	her	PRON
cblr-3014	832	25	client	client	NOUN
cblr-3014	832	26	act	act	VERB
cblr-3014	832	27	illegally	illegally	ADV
cblr-3014	832	28	,	,	PUNCT
cblr-3014	832	29	because	because	SCONJ
cblr-3014	832	30	she	she	PRON
cblr-3014	832	31	knows	know	VERB
cblr-3014	832	32	that	that	SCONJ
cblr-3014	832	33	her	her	PRON
cblr-3014	832	34	professional	professional	ADJ
cblr-3014	832	35	future	future	NOUN
cblr-3014	832	36	is	be	AUX
cblr-3014	832	37	not	not	PART
cblr-3014	832	38	completely	completely	ADV
cblr-3014	832	39	dependent	dependent	ADJ
cblr-3014	832	40	on	on	ADP
cblr-3014	832	41	her	her	PRON
cblr-3014	832	42	relationship	relationship	NOUN
cblr-3014	832	43	with	with	ADP
cblr-3014	832	44	that	that	DET
cblr-3014	832	45	specific	specific	ADJ
cblr-3014	832	46	client	client	NOUN
cblr-3014	832	47	.	.	PUNCT
cblr-3014	833	1	also	also	ADV
cblr-3014	833	2	,	,	PUNCT
cblr-3014	833	3	the	the	DET
cblr-3014	833	4	mandatory	mandatory	ADJ
cblr-3014	833	5	rotation	rotation	NOUN
cblr-3014	833	6	system	system	NOUN
cblr-3014	833	7	increases	increase	VERB
cblr-3014	833	8	the	the	DET
cblr-3014	833	9	chances	chance	NOUN
cblr-3014	833	10	that	that	SCONJ
cblr-3014	833	11	a	a	DET
cblr-3014	833	12	new	new	ADJ
cblr-3014	833	13	lead	lead	NOUN
cblr-3014	833	14	audit	audit	NOUN
cblr-3014	833	15	partner	partner	NOUN
cblr-3014	833	16	will	will	AUX
cblr-3014	833	17	discover	discover	VERB
cblr-3014	833	18	any	any	DET
cblr-3014	833	19	fraud	fraud	NOUN
cblr-3014	833	20	perpetrated	perpetrate	VERB
cblr-3014	833	21	by	by	ADP
cblr-3014	833	22	the	the	DET
cblr-3014	833	23	previous	previous	ADJ
cblr-3014	833	24	lead	lead	NOUN
cblr-3014	833	25	audit	audit	NOUN
cblr-3014	833	26	partner	partner	NOUN
cblr-3014	833	27	.	.	PUNCT
cblr-3014	834	1	nevertheless	nevertheless	ADV
cblr-3014	834	2	,	,	PUNCT
cblr-3014	834	3	an	an	DET
cblr-3014	834	4	examination	examination	NOUN
cblr-3014	834	5	of	of	ADP
cblr-3014	834	6	the	the	DET
cblr-3014	834	7	enron	enron	PROPN
cblr-3014	834	8	and	and	CCONJ
cblr-3014	834	9	the	the	DET
cblr-3014	834	10	parmalat	parmalat	PROPN
cblr-3014	834	11	fraud	fraud	NOUN
cblr-3014	834	12	schemes	scheme	NOUN
cblr-3014	834	13	casts	cast	VERB
cblr-3014	834	14	some	some	DET
cblr-3014	834	15	doubt	doubt	NOUN
cblr-3014	834	16	on	on	ADP
cblr-3014	834	17	the	the	DET
cblr-3014	834	18	effectiveness	effectiveness	NOUN
cblr-3014	834	19	of	of	ADP
cblr-3014	834	20	section	section	NOUN
cblr-3014	834	21	203	203	NUM
cblr-3014	834	22	.	.	PUNCT
cblr-3014	835	1	as	as	SCONJ
cblr-3014	835	2	briefly	briefly	ADV
cblr-3014	835	3	noted	note	VERB
cblr-3014	835	4	above	above	ADV
cblr-3014	835	5	,	,	PUNCT
cblr-3014	835	6	italy	italy	PROPN
cblr-3014	835	7	required	require	VERB
cblr-3014	835	8	auditor	auditor	NOUN
cblr-3014	835	9	rotation	rotation	NOUN
cblr-3014	835	10	back	back	ADV
cblr-3014	835	11	in	in	ADP
cblr-3014	835	12	1998	1998	NUM
cblr-3014	835	13	by	by	ADP
cblr-3014	835	14	passing	pass	VERB
cblr-3014	835	15	the	the	DET
cblr-3014	835	16	draghi	draghi	PROPN
cblr-3014	835	17	reform	reform	NOUN
cblr-3014	835	18	.	.	PUNCT
cblr-3014	835	19	"	"	PUNCT
cblr-3014	836	1	7	7	NUM
cblr-3014	836	2	interestingly	interestingly	ADV
cblr-3014	836	3	,	,	PUNCT
cblr-3014	836	4	while	while	SCONJ
cblr-3014	836	5	sarbanes	sarbane	NOUN
cblr-3014	836	6	-	-	PUNCT
cblr-3014	836	7	oxley	oxley	NOUN
cblr-3014	836	8	only	only	ADV
cblr-3014	836	9	requires	require	VERB
cblr-3014	836	10	accounting	accounting	NOUN
cblr-3014	836	11	firms	firm	NOUN
cblr-3014	836	12	to	to	PART
cblr-3014	836	13	rotate	rotate	VERB
cblr-3014	836	14	lead	lead	ADJ
cblr-3014	836	15	audit	audit	NOUN
cblr-3014	836	16	partners	partner	NOUN
cblr-3014	836	17	working	work	VERB
cblr-3014	836	18	for	for	ADP
cblr-3014	836	19	a	a	DET
cblr-3014	836	20	specific	specific	ADJ
cblr-3014	836	21	client	client	NOUN
cblr-3014	836	22	,	,	PUNCT
cblr-3014	836	23	the	the	DET
cblr-3014	836	24	draghi	draghi	PROPN
cblr-3014	836	25	reform	reform	NOUN
cblr-3014	836	26	goes	go	VERB
cblr-3014	836	27	even	even	ADV
cblr-3014	836	28	further	far	ADV
cblr-3014	836	29	by	by	ADP
cblr-3014	836	30	imposing	impose	VERB
cblr-3014	836	31	a	a	DET
cblr-3014	836	32	nine	nine	NUM
cblr-3014	836	33	-	-	PUNCT
cblr-3014	836	34	year	year	NOUN
cblr-3014	836	35	limit	limit	NOUN
cblr-3014	836	36	on	on	ADP
cblr-3014	836	37	the	the	DET
cblr-3014	836	38	length	length	NOUN
cblr-3014	836	39	of	of	ADP
cblr-3014	836	40	time	time	NOUN
cblr-3014	836	41	for	for	ADP
cblr-3014	836	42	which	which	PRON
cblr-3014	836	43	an	an	DET
cblr-3014	836	44	215	215	NUM
cblr-3014	836	45	sarbanes	sarbane	NOUN
cblr-3014	836	46	-	-	PUNCT
cblr-3014	836	47	oxley	oxley	ADJ
cblr-3014	836	48	act	act	NOUN
cblr-3014	836	49	§	§	NOUN
cblr-3014	836	50	103(a)(2)(a)(i)-(ii	103(a)(2)(a)(i)-(ii	PROPN
cblr-3014	836	51	)	)	PUNCT
cblr-3014	836	52	.	.	PUNCT
cblr-3014	837	1	216	216	NUM
cblr-3014	837	2	see	see	VERB
cblr-3014	837	3	i	i	PROPN
cblr-3014	837	4	d.	d.	PROPN
cblr-3014	837	5	§	§	PROPN
cblr-3014	837	6	203	203	NUM
cblr-3014	837	7	.	.	PUNCT
cblr-3014	837	8	section	section	NOUN
cblr-3014	837	9	203	203	NUM
cblr-3014	837	10	of	of	ADP
cblr-3014	837	11	sarbanes	sarbanes	PROPN
cblr-3014	837	12	-	-	PUNCT
cblr-3014	837	13	oxley	oxley	NOUN
cblr-3014	837	14	provides	provide	VERB
cblr-3014	837	15	:	:	PUNCT
cblr-3014	837	16	"	"	PUNCT
cblr-3014	837	17	section	section	NOUN
cblr-3014	837	18	10a	10a	NOUN
cblr-3014	837	19	of	of	ADP
cblr-3014	837	20	the	the	DET
cblr-3014	837	21	securities	securities	PROPN
cblr-3014	837	22	exchange	exchange	PROPN
cblr-3014	837	23	act	act	NOUN
cblr-3014	837	24	of	of	ADP
cblr-3014	837	25	1934	1934	NUM
cblr-3014	837	26	,	,	PUNCT
cblr-3014	837	27	as	as	SCONJ
cblr-3014	837	28	amended	amend	VERB
cblr-3014	837	29	by	by	ADP
cblr-3014	837	30	this	this	DET
cblr-3014	837	31	act	act	NOUN
cblr-3014	837	32	,	,	PUNCT
cblr-3014	837	33	is	be	AUX
cblr-3014	837	34	amended	amend	VERB
cblr-3014	837	35	by	by	ADP
cblr-3014	837	36	adding	add	VERB
cblr-3014	837	37	at	at	ADP
cblr-3014	837	38	the	the	DET
cblr-3014	837	39	end	end	NOUN
cblr-3014	837	40	the	the	DET
cblr-3014	837	41	following	following	NOUN
cblr-3014	837	42	:	:	PUNCT
cblr-3014	837	43	'	'	PUNCT
cblr-3014	837	44	(	(	PUNCT
cblr-3014	837	45	j	j	NOUN
cblr-3014	837	46	)	)	PUNCT
cblr-3014	837	47	audit	audit	NOUN
cblr-3014	837	48	partner	partner	NOUN
cblr-3014	837	49	rotation.-it	rotation.-it	NOUN
cblr-3014	837	50	shall	shall	AUX
cblr-3014	837	51	be	be	AUX
cblr-3014	837	52	unlawful	unlawful	ADJ
cblr-3014	837	53	for	for	SCONJ
cblr-3014	837	54	a	a	DET
cblr-3014	837	55	registered	register	VERB
cblr-3014	837	56	public	public	ADJ
cblr-3014	837	57	accounting	accounting	NOUN
cblr-3014	837	58	firm	firm	NOUN
cblr-3014	837	59	to	to	PART
cblr-3014	837	60	provide	provide	VERB
cblr-3014	837	61	audit	audit	NOUN
cblr-3014	837	62	services	service	NOUN
cblr-3014	837	63	to	to	ADP
cblr-3014	837	64	an	an	DET
cblr-3014	837	65	issuer	issuer	NOUN
cblr-3014	837	66	if	if	SCONJ
cblr-3014	837	67	the	the	DET
cblr-3014	837	68	lead	lead	NOUN
cblr-3014	837	69	(	(	PUNCT
cblr-3014	837	70	or	or	CCONJ
cblr-3014	837	71	coordinating	coordinating	NOUN
cblr-3014	837	72	)	)	PUNCT
cblr-3014	837	73	audit	audit	NOUN
cblr-3014	837	74	partner	partner	NOUN
cblr-3014	837	75	(	(	PUNCT
cblr-3014	837	76	having	have	VERB
cblr-3014	837	77	primary	primary	ADJ
cblr-3014	837	78	responsibility	responsibility	NOUN
cblr-3014	837	79	for	for	ADP
cblr-3014	837	80	the	the	DET
cblr-3014	837	81	audit	audit	NOUN
cblr-3014	837	82	)	)	PUNCT
cblr-3014	837	83	,	,	PUNCT
cblr-3014	837	84	or	or	CCONJ
cblr-3014	837	85	the	the	DET
cblr-3014	837	86	audit	audit	NOUN
cblr-3014	837	87	partner	partner	NOUN
cblr-3014	837	88	responsible	responsible	ADJ
cblr-3014	837	89	for	for	ADP
cblr-3014	837	90	reviewing	review	VERB
cblr-3014	837	91	the	the	DET
cblr-3014	837	92	audit	audit	NOUN
cblr-3014	837	93	,	,	PUNCT
cblr-3014	837	94	has	have	AUX
cblr-3014	837	95	performed	perform	VERB
cblr-3014	837	96	audit	audit	NOUN
cblr-3014	837	97	services	service	NOUN
cblr-3014	837	98	for	for	ADP
cblr-3014	837	99	that	that	DET
cblr-3014	837	100	issuer	issuer	NOUN
cblr-3014	837	101	in	in	ADP
cblr-3014	837	102	each	each	PRON
cblr-3014	837	103	of	of	ADP
cblr-3014	837	104	the	the	DET
cblr-3014	837	105	five	five	NUM
cblr-3014	837	106	previous	previous	ADJ
cblr-3014	837	107	fiscal	fiscal	ADJ
cblr-3014	837	108	years	year	NOUN
cblr-3014	837	109	of	of	ADP
cblr-3014	837	110	that	that	DET
cblr-3014	837	111	issuer	issuer	NOUN
cblr-3014	837	112	.	.	PUNCT
cblr-3014	837	113	'	'	PUNCT
cblr-3014	837	114	"	"	PUNCT
cblr-3014	837	115	see	see	VERB
cblr-3014	837	116	also	also	ADV
cblr-3014	837	117	macey	macey	PROPN
cblr-3014	837	118	&	&	CCONJ
cblr-3014	837	119	sale	sale	PROPN
cblr-3014	837	120	,	,	PUNCT
cblr-3014	837	121	supra	supra	PROPN
cblr-3014	837	122	note	note	NOUN
cblr-3014	837	123	198	198	NUM
cblr-3014	837	124	,	,	PUNCT
cblr-3014	837	125	at	at	ADP
cblr-3014	837	126	1187	1187	NUM
cblr-3014	837	127	.	.	PUNCT
cblr-3014	838	1	217	217	NUM
cblr-3014	838	2	see	see	VERB
cblr-3014	838	3	generally	generally	ADV
cblr-3014	838	4	draghi	draghi	PROPN
cblr-3014	838	5	reform	reform	PROPN
cblr-3014	838	6	,	,	PUNCT
cblr-3014	838	7	supra	supra	PROPN
cblr-3014	838	8	note	note	PROPN
cblr-3014	838	9	184	184	NUM
cblr-3014	838	10	.	.	PUNCT
cblr-3014	839	1	[	[	X
cblr-3014	839	2	vol	vol	NOUN
cblr-3014	839	3	.	.	PUNCT
cblr-3014	839	4	2005	2005	NUM
cblr-3014	839	5	is	be	AUX
cblr-3014	839	6	parmala	parmala	PROPN
cblr-3014	839	7	t	t	PROPN
cblr-3014	839	8	europe	europe	PROPN
cblr-3014	839	9	s	s	PROPN
cblr-3014	839	10	enron	enron	PROPN
cblr-3014	839	11	?	?	PUNCT
cblr-3014	840	1	auditing	auditing	NOUN
cblr-3014	840	2	firm	firm	NOUN
cblr-3014	840	3	can	can	AUX
cblr-3014	840	4	audit	audit	VERB
cblr-3014	840	5	the	the	DET
cblr-3014	840	6	books	book	NOUN
cblr-3014	840	7	of	of	ADP
cblr-3014	840	8	a	a	DET
cblr-3014	840	9	specific	specific	ADJ
cblr-3014	840	10	company	company	NOUN
cblr-3014	840	11	.	.	PUNCT
cblr-3014	841	1	"	"	PUNCT
cblr-3014	841	2	'	'	PUNCT
cblr-3014	841	3	this	this	PRON
cblr-3014	841	4	explains	explain	VERB
cblr-3014	841	5	why	why	SCONJ
cblr-3014	841	6	parmalat	parmalat	NOUN
cblr-3014	841	7	was	be	AUX
cblr-3014	841	8	forced	force	VERB
cblr-3014	841	9	to	to	PART
cblr-3014	841	10	hire	hire	VERB
cblr-3014	841	11	deloitte	deloitte	NOUN
cblr-3014	841	12	to	to	PART
cblr-3014	841	13	replace	replace	VERB
cblr-3014	841	14	grant	grant	NOUN
cblr-3014	841	15	thornton	thornton	NOUN
cblr-3014	841	16	as	as	ADP
cblr-3014	841	17	auditor	auditor	NOUN
cblr-3014	841	18	of	of	ADP
cblr-3014	841	19	the	the	DET
cblr-3014	841	20	holding	hold	VERB
cblr-3014	841	21	company	company	NOUN
cblr-3014	841	22	for	for	ADP
cblr-3014	841	23	the	the	DET
cblr-3014	841	24	parmalat	parmalat	PROPN
cblr-3014	841	25	group	group	NOUN
cblr-3014	841	26	.	.	PUNCT
cblr-3014	842	1	under	under	ADP
cblr-3014	842	2	sarbanes	sarbane	NOUN
cblr-3014	842	3	-	-	PUNCT
cblr-3014	842	4	oxley	oxley	PROPN
cblr-3014	842	5	,	,	PUNCT
cblr-3014	842	6	enron	enron	PROPN
cblr-3014	842	7	would	would	AUX
cblr-3014	842	8	not	not	PART
cblr-3014	842	9	have	have	AUX
cblr-3014	842	10	been	be	AUX
cblr-3014	842	11	required	require	VERB
cblr-3014	842	12	to	to	PART
cblr-3014	842	13	switch	switch	VERB
cblr-3014	842	14	auditors	auditor	NOUN
cblr-3014	842	15	,	,	PUNCT
cblr-3014	842	16	and	and	CCONJ
cblr-3014	842	17	arthur	arthur	PROPN
cblr-3014	842	18	andersen	andersen	PROPN
cblr-3014	842	19	would	would	AUX
cblr-3014	842	20	have	have	AUX
cblr-3014	842	21	been	be	AUX
cblr-3014	842	22	required	require	VERB
cblr-3014	842	23	to	to	PART
cblr-3014	842	24	rotate	rotate	VERB
cblr-3014	842	25	only	only	ADV
cblr-3014	842	26	the	the	DET
cblr-3014	842	27	lead	lead	ADJ
cblr-3014	842	28	audit	audit	NOUN
cblr-3014	842	29	partner	partner	NOUN
cblr-3014	842	30	.	.	PUNCT
cblr-3014	843	1	nevertheless	nevertheless	ADV
cblr-3014	843	2	,	,	PUNCT
cblr-3014	843	3	parmalat	parmalat	PROPN
cblr-3014	843	4	was	be	AUX
cblr-3014	843	5	able	able	ADJ
cblr-3014	843	6	to	to	PART
cblr-3014	843	7	circumvent	circumvent	VERB
cblr-3014	843	8	the	the	DET
cblr-3014	843	9	draghi	draghi	PROPN
cblr-3014	843	10	reform	reform	NOUN
cblr-3014	843	11	by	by	ADP
cblr-3014	843	12	employing	employ	VERB
cblr-3014	843	13	grant	grant	NOUN
cblr-3014	843	14	thornton	thornton	NOUN
cblr-3014	843	15	as	as	ADP
cblr-3014	843	16	auditor	auditor	NOUN
cblr-3014	843	17	of	of	ADP
cblr-3014	843	18	its	its	PRON
cblr-3014	843	19	controversial	controversial	ADJ
cblr-3014	843	20	offshore	offshore	ADJ
cblr-3014	843	21	subsidiaries	subsidiary	NOUN
cblr-3014	843	22	.	.	PUNCT
cblr-3014	844	1	given	give	VERB
cblr-3014	844	2	the	the	DET
cblr-3014	844	3	failure	failure	NOUN
cblr-3014	844	4	of	of	ADP
cblr-3014	844	5	the	the	DET
cblr-3014	844	6	stricter	strict	ADJ
cblr-3014	844	7	section	section	NOUN
cblr-3014	844	8	159	159	NUM
cblr-3014	844	9	of	of	ADP
cblr-3014	844	10	the	the	DET
cblr-3014	844	11	draghi	draghi	PROPN
cblr-3014	844	12	reform	reform	NOUN
cblr-3014	844	13	,	,	PUNCT
cblr-3014	844	14	it	it	PRON
cblr-3014	844	15	seems	seem	VERB
cblr-3014	844	16	legitimate	legitimate	ADJ
cblr-3014	844	17	to	to	PART
cblr-3014	844	18	question	question	VERB
cblr-3014	844	19	the	the	DET
cblr-3014	844	20	potential	potential	ADJ
cblr-3014	844	21	effectiveness	effectiveness	NOUN
cblr-3014	844	22	of	of	ADP
cblr-3014	844	23	section	section	NOUN
cblr-3014	844	24	203	203	NUM
cblr-3014	844	25	of	of	ADP
cblr-3014	844	26	sarbanes	sarbane	NOUN
cblr-3014	844	27	-	-	PUNCT
cblr-3014	844	28	oxley	oxley	NOUN
cblr-3014	844	29	.	.	PUNCT
cblr-3014	845	1	furthermore	furthermore	ADV
cblr-3014	845	2	,	,	PUNCT
cblr-3014	845	3	as	as	SCONJ
cblr-3014	845	4	macey	macey	NOUN
cblr-3014	845	5	and	and	CCONJ
cblr-3014	845	6	sale	sale	NOUN
cblr-3014	845	7	point	point	NOUN
cblr-3014	845	8	out	out	ADP
cblr-3014	845	9	:	:	PUNCT
cblr-3014	845	10	if	if	SCONJ
cblr-3014	845	11	client	client	NOUN
cblr-3014	845	12	satisfaction	satisfaction	NOUN
cblr-3014	845	13	remains	remain	VERB
cblr-3014	845	14	as	as	ADP
cblr-3014	845	15	dominant	dominant	ADJ
cblr-3014	845	16	a	a	DET
cblr-3014	845	17	factor	factor	NOUN
cblr-3014	845	18	in	in	ADP
cblr-3014	845	19	evaluating	evaluate	VERB
cblr-3014	845	20	partners	partner	NOUN
cblr-3014	845	21	,	,	PUNCT
cblr-3014	845	22	rotating	rotate	VERB
cblr-3014	845	23	partners	partner	NOUN
cblr-3014	845	24	may	may	AUX
cblr-3014	845	25	be	be	AUX
cblr-3014	845	26	an	an	DET
cblr-3014	845	27	insufficient	insufficient	ADJ
cblr-3014	845	28	response	response	NOUN
cblr-3014	845	29	.	.	PUNCT
cblr-3014	846	1	each	each	DET
cblr-3014	846	2	partner	partner	NOUN
cblr-3014	846	3	may	may	AUX
cblr-3014	846	4	be	be	AUX
cblr-3014	846	5	willing	willing	ADJ
cblr-3014	846	6	to	to	PART
cblr-3014	846	7	accept	accept	VERB
cblr-3014	846	8	some	some	DET
cblr-3014	846	9	pressure	pressure	NOUN
cblr-3014	846	10	from	from	ADP
cblr-3014	846	11	clients	client	NOUN
cblr-3014	846	12	in	in	ADP
cblr-3014	846	13	order	order	NOUN
cblr-3014	846	14	to	to	PART
cblr-3014	846	15	protect	protect	VERB
cblr-3014	846	16	their	their	PRON
cblr-3014	846	17	own	own	ADJ
cblr-3014	846	18	status	status	NOUN
cblr-3014	846	19	within	within	ADP
cblr-3014	846	20	the	the	DET
cblr-3014	846	21	firm	firm	NOUN
cblr-3014	846	22	,	,	PUNCT
cblr-3014	846	23	and	and	CCONJ
cblr-3014	846	24	a	a	DET
cblr-3014	846	25	"	"	PUNCT
cblr-3014	846	26	whistleblowing	whistleblowe	VERB
cblr-3014	846	27	"	"	PUNCT
cblr-3014	846	28	partner	partner	NOUN
cblr-3014	846	29	does	do	AUX
cblr-3014	846	30	not	not	PART
cblr-3014	846	31	stand	stand	VERB
cblr-3014	846	32	much	much	ADJ
cblr-3014	846	33	to	to	PART
cblr-3014	846	34	gain	gain	VERB
cblr-3014	846	35	from	from	ADP
cblr-3014	846	36	doing	do	VERB
cblr-3014	846	37	so	so	ADV
cblr-3014	846	38	.	.	PUNCT
cblr-3014	847	1	thus	thus	ADV
cblr-3014	847	2	,	,	PUNCT
cblr-3014	847	3	in	in	ADP
cblr-3014	847	4	a	a	DET
cblr-3014	847	5	world	world	NOUN
cblr-3014	847	6	where	where	SCONJ
cblr-3014	847	7	client	client	NOUN
cblr-3014	847	8	satisfaction	satisfaction	NOUN
cblr-3014	847	9	remains	remain	VERB
cblr-3014	847	10	a	a	DET
cblr-3014	847	11	dominant	dominant	ADJ
cblr-3014	847	12	measure	measure	NOUN
cblr-3014	847	13	of	of	ADP
cblr-3014	847	14	partner	partner	NOUN
cblr-3014	847	15	performance	performance	NOUN
cblr-3014	847	16	,	,	PUNCT
cblr-3014	847	17	[	[	X
cblr-3014	847	18	section	section	NOUN
cblr-3014	847	19	203	203	NUM
cblr-3014	847	20	of	of	ADP
cblr-3014	847	21	sarbanes	sarbane	NOUN
cblr-3014	847	22	-	-	PUNCT
cblr-3014	847	23	oxley	oxley	NOUN
cblr-3014	847	24	]	]	X
cblr-3014	847	25	could	could	AUX
cblr-3014	847	26	actually	actually	ADV
cblr-3014	847	27	prompt	prompt	VERB
cblr-3014	847	28	a	a	DET
cblr-3014	847	29	race	race	NOUN
cblr-3014	847	30	to	to	ADP
cblr-3014	847	31	the	the	DET
cblr-3014	847	32	bottom	bottom	NOUN
cblr-3014	847	33	.	.	PUNCT
cblr-3014	848	1	219	219	NUM
cblr-3014	848	2	only	only	ADJ
cblr-3014	848	3	time	time	NOUN
cblr-3014	848	4	will	will	AUX
cblr-3014	848	5	tell	tell	VERB
cblr-3014	848	6	whether	whether	SCONJ
cblr-3014	848	7	the	the	DET
cblr-3014	848	8	establishment	establishment	NOUN
cblr-3014	848	9	of	of	ADP
cblr-3014	848	10	the	the	DET
cblr-3014	848	11	accounting	accounting	NOUN
cblr-3014	848	12	oversight	oversight	NOUN
cblr-3014	848	13	board	board	NOUN
cblr-3014	848	14	and	and	CCONJ
cblr-3014	848	15	the	the	DET
cblr-3014	848	16	development	development	NOUN
cblr-3014	848	17	of	of	ADP
cblr-3014	848	18	a	a	DET
cblr-3014	848	19	more	more	ADV
cblr-3014	848	20	extensive	extensive	ADJ
cblr-3014	848	21	duty	duty	NOUN
cblr-3014	848	22	of	of	ADP
cblr-3014	848	23	care	care	NOUN
cblr-3014	848	24	pursuant	pursuant	ADJ
cblr-3014	848	25	to	to	ADP
cblr-3014	848	26	sections	section	NOUN
cblr-3014	848	27	101	101	NUM
cblr-3014	848	28	and	and	CCONJ
cblr-3014	848	29	103	103	NUM
cblr-3014	848	30	of	of	ADP
cblr-3014	848	31	sarbanes	sarbanes	PROPN
cblr-3014	848	32	-	-	PUNCT
cblr-3014	848	33	oxley	oxley	PROPN
cblr-3014	848	34	will	will	AUX
cblr-3014	848	35	provide	provide	VERB
cblr-3014	848	36	an	an	DET
cblr-3014	848	37	effective	effective	ADJ
cblr-3014	848	38	solution	solution	NOUN
cblr-3014	848	39	to	to	ADP
cblr-3014	848	40	the	the	DET
cblr-3014	848	41	principal	principal	ADJ
cblr-3014	848	42	/	/	SYM
cblr-3014	848	43	agent	agent	NOUN
cblr-3014	848	44	problems	problem	NOUN
cblr-3014	848	45	present	present	ADJ
cblr-3014	848	46	within	within	ADP
cblr-3014	848	47	accounting	accounting	NOUN
cblr-3014	848	48	firms	firm	NOUN
cblr-3014	848	49	.	.	PUNCT
cblr-3014	849	1	however	however	ADV
cblr-3014	849	2	,	,	PUNCT
cblr-3014	849	3	an	an	DET
cblr-3014	849	4	analysis	analysis	NOUN
cblr-3014	849	5	of	of	ADP
cblr-3014	849	6	the	the	DET
cblr-3014	849	7	regulatory	regulatory	ADJ
cblr-3014	849	8	framework	framework	NOUN
cblr-3014	849	9	within	within	ADP
cblr-3014	849	10	which	which	PRON
cblr-3014	849	11	the	the	DET
cblr-3014	849	12	parmalat	parmalat	PROPN
cblr-3014	849	13	fraud	fraud	PROPN
cblr-3014	849	14	developed	develop	VERB
cblr-3014	849	15	offers	offer	VERB
cblr-3014	849	16	a	a	DET
cblr-3014	849	17	reason	reason	NOUN
cblr-3014	849	18	to	to	PART
cblr-3014	849	19	question	question	VERB
cblr-3014	849	20	the	the	DET
cblr-3014	849	21	effectiveness	effectiveness	NOUN
cblr-3014	849	22	of	of	ADP
cblr-3014	849	23	sarbanes	sarbane	NOUN
cblr-3014	849	24	-	-	PUNCT
cblr-3014	849	25	oxley	oxley	NOUN
cblr-3014	849	26	's	's	PART
cblr-3014	849	27	audit	audit	NOUN
cblr-3014	849	28	partner	partner	NOUN
cblr-3014	849	29	rotation	rotation	PROPN
cblr-3014	849	30	requirement	requirement	NOUN
cblr-3014	849	31	.	.	PUNCT
cblr-3014	850	1	218	218	NUM
cblr-3014	851	1	i	i	PRON
cblr-3014	851	2	d.	d.	PROPN
cblr-3014	851	3	219	219	NUM
cblr-3014	851	4	macey	macey	PROPN
cblr-3014	851	5	&	&	CCONJ
cblr-3014	851	6	sale	sale	PROPN
cblr-3014	851	7	,	,	PUNCT
cblr-3014	851	8	supra	supra	PROPN
cblr-3014	851	9	note	note	NOUN
cblr-3014	851	10	198	198	NUM
cblr-3014	851	11	,	,	PUNCT
cblr-3014	851	12	at	at	ADP
cblr-3014	851	13	1185	1185	NUM
cblr-3014	851	14	-	-	SYM
cblr-3014	851	15	6	6	NUM
cblr-3014	851	16	.	.	PUNCT
cblr-3014	852	1	no	no	INTJ
cblr-3014	852	2	.	.	PUNCT
cblr-3014	853	1	3:765	3:765	PROPN
cblr-3014	853	2	columbia	columbia	PROPN
cblr-3014	853	3	business	business	PROPN
cblr-3014	853	4	la	la	PROPN
cblr-3014	853	5	wreview	wreview	VERB
cblr-3014	853	6	c.	c.	PROPN
cblr-3014	853	7	investment	investment	PROPN
cblr-3014	853	8	bankers	banker	NOUN
cblr-3014	853	9	in	in	ADP
cblr-3014	853	10	the	the	DET
cblr-3014	853	11	enron	enron	PROPN
cblr-3014	853	12	scandal	scandal	NOUN
cblr-3014	853	13	,	,	PUNCT
cblr-3014	853	14	many	many	ADJ
cblr-3014	853	15	have	have	AUX
cblr-3014	853	16	criticized	criticize	VERB
cblr-3014	853	17	investment	investment	NOUN
cblr-3014	853	18	banks	bank	NOUN
cblr-3014	853	19	for	for	ADP
cblr-3014	853	20	both	both	PRON
cblr-3014	853	21	assisting	assist	VERB
cblr-3014	853	22	enron	enron	PROPN
cblr-3014	853	23	in	in	ADP
cblr-3014	853	24	setting	set	VERB
cblr-3014	853	25	up	up	ADP
cblr-3014	853	26	its	its	PRON
cblr-3014	853	27	controversial	controversial	ADJ
cblr-3014	853	28	spes	spe	NOUN
cblr-3014	853	29	,	,	PUNCT
cblr-3014	853	30	and	and	CCONJ
cblr-3014	853	31	in	in	ADP
cblr-3014	853	32	some	some	DET
cblr-3014	853	33	cases	case	NOUN
cblr-3014	853	34	,	,	PUNCT
cblr-3014	853	35	investing	invest	VERB
cblr-3014	853	36	in	in	ADP
cblr-3014	853	37	them.22	them.22	NOUN
cblr-3014	853	38	°	°	NOUN
cblr-3014	853	39	in	in	ADP
cblr-3014	853	40	june	june	PROPN
cblr-3014	853	41	2005	2005	NUM
cblr-3014	853	42	,	,	PUNCT
cblr-3014	853	43	citigroup	citigroup	PROPN
cblr-3014	853	44	agreed	agree	VERB
cblr-3014	853	45	to	to	ADP
cblr-3014	853	46	a	a	DET
cblr-3014	853	47	$	$	SYM
cblr-3014	853	48	2	2	NUM
cblr-3014	853	49	billion	billion	NUM
cblr-3014	853	50	settlement	settlement	NOUN
cblr-3014	853	51	in	in	ADP
cblr-3014	853	52	connection	connection	NOUN
cblr-3014	853	53	with	with	ADP
cblr-3014	853	54	the	the	DET
cblr-3014	853	55	enron	enron	PROPN
cblr-3014	853	56	case	case	NOUN
cblr-3014	853	57	,	,	PUNCT
cblr-3014	853	58	and	and	CCONJ
cblr-3014	853	59	other	other	ADJ
cblr-3014	853	60	banks	bank	NOUN
cblr-3014	853	61	may	may	AUX
cblr-3014	853	62	soon	soon	ADV
cblr-3014	853	63	follow	follow	VERB
cblr-3014	853	64	citigroup	citigroup	PROPN
cblr-3014	853	65	's	's	PART
cblr-3014	853	66	lead.221	lead.221	PROPN
cblr-3014	853	67	investment	investment	NOUN
cblr-3014	853	68	bankers	banker	NOUN
cblr-3014	853	69	seem	seem	VERB
cblr-3014	853	70	to	to	PART
cblr-3014	853	71	be	be	AUX
cblr-3014	853	72	attracting	attract	VERB
cblr-3014	853	73	even	even	ADV
cblr-3014	853	74	more	more	ADJ
cblr-3014	853	75	attention	attention	NOUN
cblr-3014	853	76	in	in	ADP
cblr-3014	853	77	the	the	DET
cblr-3014	853	78	parmalat	parmalat	ADJ
cblr-3014	853	79	context	context	NOUN
cblr-3014	853	80	.	.	PUNCT
cblr-3014	854	1	in	in	ADP
cblr-3014	854	2	fact	fact	NOUN
cblr-3014	854	3	,	,	PUNCT
cblr-3014	854	4	the	the	DET
cblr-3014	854	5	behavior	behavior	NOUN
cblr-3014	854	6	of	of	ADP
cblr-3014	854	7	several	several	ADJ
cblr-3014	854	8	of	of	ADP
cblr-3014	854	9	the	the	DET
cblr-3014	854	10	investment	investment	NOUN
cblr-3014	854	11	bankers	banker	NOUN
cblr-3014	854	12	who	who	PRON
cblr-3014	854	13	dealt	deal	VERB
cblr-3014	854	14	with	with	ADP
cblr-3014	854	15	parmalat	parmalat	NOUN
cblr-3014	854	16	has	have	AUX
cblr-3014	854	17	been	be	AUX
cblr-3014	854	18	seriously	seriously	ADV
cblr-3014	854	19	called	call	VERB
cblr-3014	854	20	into	into	ADP
cblr-3014	854	21	question	question	NOUN
cblr-3014	854	22	.	.	PUNCT
cblr-3014	855	1	some	some	PRON
cblr-3014	855	2	of	of	ADP
cblr-3014	855	3	the	the	DET
cblr-3014	855	4	biggest	big	ADJ
cblr-3014	855	5	banks	bank	NOUN
cblr-3014	855	6	in	in	ADP
cblr-3014	855	7	the	the	DET
cblr-3014	855	8	world	world	NOUN
cblr-3014	855	9	,	,	PUNCT
cblr-3014	855	10	such	such	ADJ
cblr-3014	855	11	as	as	ADP
cblr-3014	855	12	the	the	DET
cblr-3014	855	13	italian	italian	ADJ
cblr-3014	855	14	unit	unit	NOUN
cblr-3014	855	15	of	of	ADP
cblr-3014	855	16	bank	bank	PROPN
cblr-3014	855	17	of	of	ADP
cblr-3014	855	18	america	america	PROPN
cblr-3014	855	19	corp	corp	PROPN
cblr-3014	855	20	.	.	PROPN
cblr-3014	855	21	,	,	PUNCT
cblr-3014	855	22	citigroup	citigroup	PROPN
cblr-3014	855	23	inc	inc	PROPN
cblr-3014	855	24	.	.	PROPN
cblr-3014	855	25	,	,	PUNCT
cblr-3014	855	26	deutsche	deutsche	PROPN
cblr-3014	855	27	bank	bank	PROPN
cblr-3014	855	28	ag	ag	PROPN
cblr-3014	855	29	,	,	PUNCT
cblr-3014	855	30	ubs	ubs	PROPN
cblr-3014	855	31	ag	ag	PROPN
cblr-3014	855	32	,	,	PUNCT
cblr-3014	855	33	and	and	CCONJ
cblr-3014	855	34	morgan	morgan	PROPN
cblr-3014	855	35	stanley	stanley	PROPN
cblr-3014	855	36	,	,	PUNCT
cblr-3014	855	37	are	be	AUX
cblr-3014	855	38	subject	subject	ADJ
cblr-3014	855	39	to	to	ADP
cblr-3014	855	40	investigation	investigation	NOUN
cblr-3014	855	41	by	by	ADP
cblr-3014	855	42	italian	italian	ADJ
cblr-3014	855	43	authorities.222	authorities.222	NOUN
cblr-3014	855	44	several	several	ADJ
cblr-3014	855	45	other	other	ADJ
cblr-3014	855	46	banks	bank	NOUN
cblr-3014	855	47	,	,	PUNCT
cblr-3014	855	48	such	such	ADJ
cblr-3014	855	49	as	as	ADP
cblr-3014	855	50	credit	credit	NOUN
cblr-3014	855	51	suisse	suisse	PROPN
cblr-3014	855	52	first	first	PROPN
cblr-3014	855	53	boston	boston	PROPN
cblr-3014	855	54	,	,	PUNCT
cblr-3014	855	55	citigroup	citigroup	NOUN
cblr-3014	855	56	,	,	PUNCT
cblr-3014	855	57	and	and	CCONJ
cblr-3014	855	58	bank	bank	PROPN
cblr-3014	855	59	of	of	ADP
cblr-3014	855	60	america	america	PROPN
cblr-3014	855	61	,	,	PUNCT
cblr-3014	855	62	have	have	AUX
cblr-3014	855	63	been	be	AUX
cblr-3014	855	64	sued	sue	VERB
cblr-3014	855	65	directly	directly	ADV
cblr-3014	855	66	by	by	ADP
cblr-3014	855	67	enrico	enrico	PROPN
cblr-3014	855	68	bondi	bondi	PROPN
cblr-3014	855	69	,	,	PUNCT
cblr-3014	855	70	parmalat	parmalat	PROPN
cblr-3014	855	71	's	's	PART
cblr-3014	855	72	new	new	ADJ
cblr-3014	855	73	special	special	ADJ
cblr-3014	855	74	administrator	administrator	NOUN
cblr-3014	855	75	,	,	PUNCT
cblr-3014	855	76	who	who	PRON
cblr-3014	855	77	has	have	AUX
cblr-3014	855	78	been	be	AUX
cblr-3014	855	79	trying	try	VERB
cblr-3014	855	80	to	to	PART
cblr-3014	855	81	collect	collect	VERB
cblr-3014	855	82	several	several	ADJ
cblr-3014	855	83	billion	billion	NUM
cblr-3014	855	84	dollars	dollar	NOUN
cblr-3014	855	85	in	in	ADP
cblr-3014	855	86	damages.223	damages.223	NOUN
cblr-3014	855	87	in	in	ADP
cblr-3014	855	88	june	june	PROPN
cblr-3014	855	89	of	of	ADP
cblr-3014	855	90	2005	2005	NUM
cblr-3014	855	91	,	,	PUNCT
cblr-3014	855	92	morgan	morgan	PROPN
cblr-3014	855	93	stanley	stanley	PROPN
cblr-3014	855	94	became	become	VERB
cblr-3014	855	95	the	the	DET
cblr-3014	855	96	first	first	ADJ
cblr-3014	855	97	bank	bank	NOUN
cblr-3014	855	98	to	to	PART
cblr-3014	855	99	settle	settle	VERB
cblr-3014	855	100	with	with	ADP
cblr-3014	855	101	parmalat	parmalat	NOUN
cblr-3014	855	102	for	for	ADP
cblr-3014	855	103	$	$	SYM
cblr-3014	855	104	188	188	NUM
cblr-3014	855	105	million	million	NUM
cblr-3014	855	106	.	.	PUNCT
cblr-3014	856	1	24	24	NUM
cblr-3014	856	2	in	in	ADP
cblr-3014	856	3	general	general	ADJ
cblr-3014	856	4	,	,	PUNCT
cblr-3014	856	5	prosecutors	prosecutor	NOUN
cblr-3014	856	6	will	will	AUX
cblr-3014	856	7	attempt	attempt	VERB
cblr-3014	856	8	to	to	PART
cblr-3014	856	9	determine	determine	VERB
cblr-3014	856	10	whether	whether	SCONJ
cblr-3014	856	11	banks	bank	NOUN
cblr-3014	856	12	knew	know	VERB
cblr-3014	856	13	or	or	CCONJ
cblr-3014	856	14	should	should	AUX
cblr-3014	856	15	have	have	AUX
cblr-3014	856	16	known	know	VERB
cblr-3014	856	17	about	about	ADP
cblr-3014	856	18	parmalat	parmalat	PROPN
cblr-3014	856	19	's	's	PART
cblr-3014	856	20	true	true	ADJ
cblr-3014	856	21	financial	financial	ADJ
cblr-3014	856	22	status	status	NOUN
cblr-3014	856	23	.	.	PUNCT
cblr-3014	857	1	for	for	ADP
cblr-3014	857	2	example	example	NOUN
cblr-3014	857	3	,	,	PUNCT
cblr-3014	857	4	enrico	enrico	PROPN
cblr-3014	857	5	bondi	bondi	PROPN
cblr-3014	857	6	has	have	AUX
cblr-3014	857	7	accused	accuse	VERB
cblr-3014	857	8	banks	bank	NOUN
cblr-3014	857	9	of	of	ADP
cblr-3014	857	10	failing	fail	VERB
cblr-3014	857	11	to	to	PART
cblr-3014	857	12	identify	identify	VERB
cblr-3014	857	13	a	a	DET
cblr-3014	857	14	simple	simple	ADJ
cblr-3014	857	15	red	red	ADJ
cblr-3014	857	16	flag	flag	NOUN
cblr-3014	857	17	that	that	PRON
cblr-3014	857	18	should	should	AUX
cblr-3014	857	19	have	have	AUX
cblr-3014	857	20	alerted	alert	VERB
cblr-3014	857	21	them	they	PRON
cblr-3014	857	22	to	to	ADP
cblr-3014	857	23	parmalat	parmalat	PROPN
cblr-3014	857	24	's	's	PART
cblr-3014	857	25	financial	financial	ADJ
cblr-3014	857	26	troubles	trouble	NOUN
cblr-3014	857	27	.	.	PUNCT
cblr-3014	858	1	according	accord	VERB
cblr-3014	858	2	to	to	ADP
cblr-3014	858	3	220	220	NUM
cblr-3014	858	4	kuney	kuney	NOUN
cblr-3014	858	5	,	,	PUNCT
cblr-3014	858	6	supra	supra	PROPN
cblr-3014	858	7	note	note	PROPN
cblr-3014	858	8	143	143	NUM
cblr-3014	858	9	,	,	PUNCT
cblr-3014	858	10	at	at	ADP
cblr-3014	858	11	884	884	NUM
cblr-3014	858	12	.	.	PUNCT
cblr-3014	859	1	221	221	NUM
cblr-3014	859	2	julie	julie	PROPN
cblr-3014	859	3	creswell	creswell	PROPN
cblr-3014	859	4	,	,	PUNCT
cblr-3014	859	5	citigroup	citigroup	PROPN
cblr-3014	859	6	agrees	agree	VERB
cblr-3014	859	7	to	to	PART
cblr-3014	859	8	pay	pay	VERB
cblr-3014	859	9	$	$	SYM
cblr-3014	859	10	2	2	NUM
cblr-3014	859	11	billion	billion	NUM
cblr-3014	859	12	on	on	ADP
cblr-3014	859	13	enron	enron	PROPN
cblr-3014	859	14	scandal	scandal	NOUN
cblr-3014	859	15	,	,	PUNCT
cblr-3014	859	16	n.y	n.y	PROPN
cblr-3014	859	17	.	.	PROPN
cblr-3014	859	18	times	times	PROPN
cblr-3014	859	19	,	,	PUNCT
cblr-3014	859	20	june	june	PROPN
cblr-3014	859	21	11	11	NUM
cblr-3014	859	22	,	,	PUNCT
cblr-3014	859	23	2005	2005	NUM
cblr-3014	859	24	,	,	PUNCT
cblr-3014	859	25	at	at	ADP
cblr-3014	859	26	al	al	PROPN
cblr-3014	859	27	.	.	PROPN
cblr-3014	859	28	222	222	NUM
cblr-3014	859	29	alessandra	alessandra	PROPN
cblr-3014	859	30	galloni	galloni	PROPN
cblr-3014	859	31	&	&	CCONJ
cblr-3014	859	32	david	david	PROPN
cblr-3014	859	33	reilly	reilly	PROPN
cblr-3014	859	34	,	,	PUNCT
cblr-3014	859	35	milan	milan	PROPN
cblr-3014	859	36	officials	official	NOUN
cblr-3014	859	37	are	be	AUX
cblr-3014	859	38	expanding	expand	VERB
cblr-3014	859	39	parmalat	parmalat	ADJ
cblr-3014	859	40	probe	probe	NOUN
cblr-3014	859	41	,	,	PUNCT
cblr-3014	859	42	wall	wall	PROPN
cblr-3014	859	43	st	st	PROPN
cblr-3014	859	44	.	.	PROPN
cblr-3014	859	45	j.	j.	PROPN
cblr-3014	859	46	,	,	PUNCT
cblr-3014	859	47	oct	oct	PROPN
cblr-3014	859	48	.	.	PROPN
cblr-3014	859	49	22	22	NUM
cblr-3014	859	50	,	,	PUNCT
cblr-3014	859	51	2004	2004	NUM
cblr-3014	859	52	,	,	PUNCT
cblr-3014	859	53	at	at	ADP
cblr-3014	859	54	a9	a9	NOUN
cblr-3014	859	55	[	[	X
cblr-3014	859	56	hereinafter	hereinafter	NOUN
cblr-3014	859	57	galloni	galloni	NOUN
cblr-3014	859	58	&	&	CCONJ
cblr-3014	859	59	reilly	reilly	PROPN
cblr-3014	859	60	,	,	PUNCT
cblr-3014	859	61	parmalat	parmalat	PROPN
cblr-3014	859	62	probe	probe	NOUN
cblr-3014	859	63	]	]	PUNCT
cblr-3014	859	64	.	.	PUNCT
cblr-3014	860	1	22	22	NUM
cblr-3014	860	2	'	'	PART
cblr-3014	860	3	eric	eric	PROPN
cblr-3014	860	4	sylvers	sylvers	PROPN
cblr-3014	860	5	,	,	PUNCT
cblr-3014	860	6	parmalat	parmalat	PROPN
cblr-3014	860	7	sues	sue	VERB
cblr-3014	860	8	45	45	NUM
cblr-3014	860	9	banks	bank	NOUN
cblr-3014	860	10	to	to	PART
cblr-3014	860	11	recover	recover	VERB
cblr-3014	860	12	$	$	SYM
cblr-3014	860	13	4	4	NUM
cblr-3014	860	14	billion	billion	NUM
cblr-3014	860	15	,	,	PUNCT
cblr-3014	860	16	n.y	n.y	PROPN
cblr-3014	860	17	.	.	PROPN
cblr-3014	860	18	times	times	PROPN
cblr-3014	860	19	,	,	PUNCT
cblr-3014	860	20	dec	dec	PROPN
cblr-3014	860	21	.	.	PROPN
cblr-3014	860	22	17	17	NUM
cblr-3014	860	23	,	,	PUNCT
cblr-3014	860	24	2004	2004	NUM
cblr-3014	860	25	,	,	PUNCT
cblr-3014	860	26	at	at	ADP
cblr-3014	860	27	wl	wl	PROPN
cblr-3014	860	28	.	.	PUNCT
cblr-3014	860	29	see	see	VERB
cblr-3014	860	30	also	also	ADV
cblr-3014	860	31	parmalat	parmalat	PROPN
cblr-3014	860	32	sues	sue	VERB
cblr-3014	860	33	more	more	ADJ
cblr-3014	860	34	of	of	ADP
cblr-3014	860	35	its	its	PRON
cblr-3014	860	36	banks	bank	NOUN
cblr-3014	860	37	,	,	PUNCT
cblr-3014	860	38	wall	wall	PROPN
cblr-3014	860	39	st	st	PROPN
cblr-3014	860	40	.	.	PROPN
cblr-3014	860	41	j.	j.	PROPN
cblr-3014	860	42	,	,	PUNCT
cblr-3014	860	43	aug	aug	PROPN
cblr-3014	860	44	.	.	PROPN
cblr-3014	860	45	25	25	NUM
cblr-3014	860	46	,	,	PUNCT
cblr-3014	860	47	2005	2005	NUM
cblr-3014	860	48	,	,	PUNCT
cblr-3014	860	49	at	at	ADP
cblr-3014	860	50	c4	c4	NOUN
cblr-3014	860	51	;	;	PUNCT
cblr-3014	860	52	serena	serena	PROPN
cblr-3014	860	53	saitto	saitto	PROPN
cblr-3014	860	54	,	,	PUNCT
cblr-3014	860	55	parmalat	parmalat	PROPN
cblr-3014	860	56	sues	sue	VERB
cblr-3014	860	57	j	j	PROPN
cblr-3014	860	58	p	p	PROPN
cblr-3014	860	59	morgan	morgan	PROPN
cblr-3014	860	60	chase	chase	PROPN
cblr-3014	860	61	and	and	CCONJ
cblr-3014	860	62	unicredito	unicredito	ADJ
cblr-3014	860	63	,	,	PUNCT
cblr-3014	860	64	wall	wall	PROPN
cblr-3014	860	65	st	st	PROPN
cblr-3014	860	66	.	.	PROPN
cblr-3014	860	67	j.	j.	PROPN
cblr-3014	860	68	,	,	PUNCT
cblr-3014	860	69	aug	aug	PROPN
cblr-3014	860	70	.	.	PROPN
cblr-3014	860	71	8	8	NUM
cblr-3014	860	72	,	,	PUNCT
cblr-3014	860	73	2005	2005	NUM
cblr-3014	860	74	,	,	PUNCT
cblr-3014	860	75	at	at	ADP
cblr-3014	860	76	a8	a8	PROPN
cblr-3014	860	77	;	;	PUNCT
cblr-3014	860	78	parmalat	parmalat	PROPN
cblr-3014	860	79	finanziaria	finanziaria	PROPN
cblr-3014	860	80	spa	spa	PROPN
cblr-3014	860	81	:	:	PUNCT
cblr-3014	860	82	intesa	intesa	PROPN
cblr-3014	860	83	and	and	CCONJ
cblr-3014	860	84	unicredito	unicredito	ADJ
cblr-3014	860	85	unit	unit	NOUN
cblr-3014	860	86	are	be	AUX
cblr-3014	860	87	sued	sue	VERB
cblr-3014	860	88	over	over	ADP
cblr-3014	860	89	bond	bond	NOUN
cblr-3014	860	90	role	role	NOUN
cblr-3014	860	91	,	,	PUNCT
cblr-3014	860	92	wall	wall	PROPN
cblr-3014	860	93	st	st	PROPN
cblr-3014	860	94	.	.	PROPN
cblr-3014	860	95	j.	j.	PROPN
cblr-3014	860	96	,	,	PUNCT
cblr-3014	860	97	aug	aug	PROPN
cblr-3014	860	98	.	.	PROPN
cblr-3014	860	99	29	29	NUM
cblr-3014	860	100	,	,	PUNCT
cblr-3014	860	101	2005	2005	NUM
cblr-3014	860	102	,	,	PUNCT
cblr-3014	860	103	at	at	ADP
cblr-3014	860	104	c3	c3	PROPN
cblr-3014	860	105	.	.	PUNCT
cblr-3014	861	1	224	224	NUM
cblr-3014	861	2	morgan	morgan	PROPN
cblr-3014	861	3	stanley	stanley	PROPN
cblr-3014	861	4	sets	set	VERB
cblr-3014	861	5	parmalat	parmalat	PROPN
cblr-3014	861	6	deal	deal	NOUN
cblr-3014	861	7	,	,	PUNCT
cblr-3014	861	8	wall	wall	PROPN
cblr-3014	861	9	st	st	PROPN
cblr-3014	861	10	.	.	PROPN
cblr-3014	861	11	j.	j.	PROPN
cblr-3014	861	12	,	,	PUNCT
cblr-3014	861	13	june	june	PROPN
cblr-3014	861	14	24	24	NUM
cblr-3014	861	15	,	,	PUNCT
cblr-3014	861	16	2005	2005	NUM
cblr-3014	861	17	,	,	PUNCT
cblr-3014	861	18	at	at	ADP
cblr-3014	861	19	[	[	X
cblr-3014	861	20	vol	vol	NOUN
cblr-3014	861	21	.	.	PUNCT
cblr-3014	861	22	2005	2005	NUM
cblr-3014	861	23	bondi	bondi	PROPN
cblr-3014	861	24	,	,	PUNCT
cblr-3014	861	25	there	there	PRON
cblr-3014	861	26	was	be	VERB
cblr-3014	861	27	a	a	DET
cblr-3014	861	28	clear	clear	ADJ
cblr-3014	861	29	mismatch	mismatch	NOUN
cblr-3014	861	30	between	between	ADP
cblr-3014	861	31	parmalat	parmalat	NOUN
cblr-3014	861	32	's	's	PART
cblr-3014	861	33	debt	debt	NOUN
cblr-3014	861	34	as	as	SCONJ
cblr-3014	861	35	reported	report	VERB
cblr-3014	861	36	on	on	ADP
cblr-3014	861	37	its	its	PRON
cblr-3014	861	38	balance	balance	NOUN
cblr-3014	861	39	sheet	sheet	NOUN
cblr-3014	861	40	and	and	CCONJ
cblr-3014	861	41	the	the	DET
cblr-3014	861	42	amount	amount	NOUN
cblr-3014	861	43	that	that	PRON
cblr-3014	861	44	the	the	DET
cblr-3014	861	45	bank	bank	NOUN
cblr-3014	861	46	of	of	ADP
cblr-3014	861	47	italy	italy	PROPN
cblr-3014	861	48	had	have	VERB
cblr-3014	861	49	in	in	ADP
cblr-3014	861	50	its	its	PRON
cblr-3014	861	51	lending	lending	NOUN
cblr-3014	861	52	register.22	register.22	NOUN
cblr-3014	861	53	not	not	PART
cblr-3014	861	54	surprisingly	surprisingly	ADV
cblr-3014	861	55	,	,	PUNCT
cblr-3014	861	56	citigroup	citigroup	PROPN
cblr-3014	861	57	quickly	quickly	ADV
cblr-3014	861	58	denied	deny	VERB
cblr-3014	861	59	bondi	bondi	PROPN
cblr-3014	861	60	's	's	PART
cblr-3014	861	61	allegations	allegation	NOUN
cblr-3014	861	62	and	and	CCONJ
cblr-3014	861	63	defended	defend	VERB
cblr-3014	861	64	its	its	PRON
cblr-3014	861	65	own	own	ADJ
cblr-3014	861	66	dealings	dealing	NOUN
cblr-3014	861	67	with	with	ADP
cblr-3014	861	68	parmalat	parmalat	PROPN
cblr-3014	861	69	2	2	NUM
cblr-3014	861	70	6	6	NUM
cblr-3014	861	71	as	as	SCONJ
cblr-3014	861	72	it	it	PRON
cblr-3014	861	73	is	be	AUX
cblr-3014	861	74	too	too	ADV
cblr-3014	861	75	early	early	ADJ
cblr-3014	861	76	to	to	PART
cblr-3014	861	77	assess	assess	VERB
cblr-3014	861	78	guilt	guilt	NOUN
cblr-3014	861	79	at	at	ADP
cblr-3014	861	80	this	this	DET
cblr-3014	861	81	point	point	NOUN
cblr-3014	861	82	,	,	PUNCT
cblr-3014	861	83	the	the	DET
cblr-3014	861	84	blame	blame	NOUN
cblr-3014	861	85	game	game	NOUN
cblr-3014	861	86	among	among	ADP
cblr-3014	861	87	investment	investment	NOUN
cblr-3014	861	88	banks	bank	NOUN
cblr-3014	861	89	will	will	AUX
cblr-3014	861	90	play	play	VERB
cblr-3014	861	91	out	out	ADP
cblr-3014	861	92	in	in	ADP
cblr-3014	861	93	the	the	DET
cblr-3014	861	94	courts	court	NOUN
cblr-3014	861	95	.	.	PUNCT
cblr-3014	862	1	it	it	PRON
cblr-3014	862	2	is	be	AUX
cblr-3014	862	3	possible	possible	ADJ
cblr-3014	862	4	that	that	SCONJ
cblr-3014	862	5	some	some	DET
cblr-3014	862	6	investment	investment	NOUN
cblr-3014	862	7	bankers	banker	NOUN
cblr-3014	862	8	might	might	AUX
cblr-3014	862	9	have	have	AUX
cblr-3014	862	10	been	be	AUX
cblr-3014	862	11	affected	affect	VERB
cblr-3014	862	12	by	by	ADP
cblr-3014	862	13	a	a	DET
cblr-3014	862	14	principal	principal	ADJ
cblr-3014	862	15	/	/	SYM
cblr-3014	862	16	agent	agent	NOUN
cblr-3014	862	17	problem	problem	NOUN
cblr-3014	862	18	similar	similar	ADJ
cblr-3014	862	19	to	to	ADP
cblr-3014	862	20	the	the	DET
cblr-3014	862	21	one	one	NOUN
cblr-3014	862	22	described	describe	VERB
cblr-3014	862	23	above	above	ADV
cblr-3014	862	24	.	.	PUNCT
cblr-3014	863	1	indeed	indeed	ADV
cblr-3014	863	2	,	,	PUNCT
cblr-3014	863	3	several	several	ADJ
cblr-3014	863	4	arthur	arthur	PROPN
cblr-3014	863	5	andersen	andersen	PROPN
cblr-3014	863	6	accountants	accountant	NOUN
cblr-3014	863	7	became	become	VERB
cblr-3014	863	8	so	so	ADV
cblr-3014	863	9	close	close	ADJ
cblr-3014	863	10	to	to	ADP
cblr-3014	863	11	enron	enron	PROPN
cblr-3014	863	12	's	's	PART
cblr-3014	863	13	management	management	NOUN
cblr-3014	863	14	that	that	SCONJ
cblr-3014	863	15	they	they	PRON
cblr-3014	863	16	left	leave	VERB
cblr-3014	863	17	their	their	PRON
cblr-3014	863	18	company	company	NOUN
cblr-3014	863	19	to	to	PART
cblr-3014	863	20	join	join	VERB
cblr-3014	863	21	enron,227	enron,227	PROPN
cblr-3014	863	22	just	just	ADV
cblr-3014	863	23	as	as	SCONJ
cblr-3014	863	24	at	at	ADV
cblr-3014	863	25	least	least	ADV
cblr-3014	863	26	two	two	NUM
cblr-3014	863	27	of	of	ADP
cblr-3014	863	28	parmalat	parmalat	NOUN
cblr-3014	863	29	's	's	PART
cblr-3014	863	30	investment	investment	NOUN
cblr-3014	863	31	bankers	banker	NOUN
cblr-3014	863	32	who	who	PRON
cblr-3014	863	33	worked	work	VERB
cblr-3014	863	34	extensively	extensively	ADV
cblr-3014	863	35	with	with	ADP
cblr-3014	863	36	parmalat	parmalat	PROPN
cblr-3014	863	37	's	's	PART
cblr-3014	863	38	management	management	NOUN
cblr-3014	863	39	chose	choose	VERB
cblr-3014	863	40	to	to	PART
cblr-3014	863	41	join	join	VERB
cblr-3014	863	42	parmalat	parmalat	NOUN
cblr-3014	863	43	.	.	PUNCT
cblr-3014	864	1	both	both	DET
cblr-3014	864	2	alberto	alberto	PROPN
cblr-3014	864	3	ferraris	ferraris	PROPN
cblr-3014	864	4	,	,	PUNCT
cblr-3014	864	5	a	a	DET
cblr-3014	864	6	former	former	ADJ
cblr-3014	864	7	employee	employee	NOUN
cblr-3014	864	8	of	of	ADP
cblr-3014	864	9	citigroup	citigroup	NOUN
cblr-3014	864	10	who	who	PRON
cblr-3014	864	11	had	have	AUX
cblr-3014	864	12	worked	work	VERB
cblr-3014	864	13	with	with	ADP
cblr-3014	864	14	parmalat	parmalat	NOUN
cblr-3014	864	15	on	on	ADP
cblr-3014	864	16	the	the	DET
cblr-3014	864	17	audacious	audacious	ADJ
cblr-3014	864	18	buconero	buconero	NOUN
cblr-3014	864	19	transaction	transaction	NOUN
cblr-3014	864	20	,	,	PUNCT
cblr-3014	864	21	and	and	CCONJ
cblr-3014	864	22	luca	luca	PROPN
cblr-3014	864	23	sala	sala	PROPN
cblr-3014	864	24	,	,	PUNCT
cblr-3014	864	25	a	a	DET
cblr-3014	864	26	former	former	ADJ
cblr-3014	864	27	bank	bank	PROPN
cblr-3014	864	28	of	of	ADP
cblr-3014	864	29	america	america	PROPN
cblr-3014	864	30	employee	employee	NOUN
cblr-3014	864	31	who	who	PRON
cblr-3014	864	32	later	later	ADV
cblr-3014	864	33	was	be	AUX
cblr-3014	864	34	arrested	arrest	VERB
cblr-3014	864	35	after	after	ADP
cblr-3014	864	36	admitting	admit	VERB
cblr-3014	864	37	to	to	ADP
cblr-3014	864	38	siphoning	siphon	VERB
cblr-3014	864	39	off	off	ADP
cblr-3014	864	40	$	$	SYM
cblr-3014	864	41	20	20	NUM
cblr-3014	864	42	million	million	NUM
cblr-3014	864	43	of	of	ADP
cblr-3014	864	44	parmalat	parmalat	NOUN
cblr-3014	864	45	's	's	PART
cblr-3014	864	46	funds	fund	NOUN
cblr-3014	864	47	to	to	ADP
cblr-3014	864	48	his	his	PRON
cblr-3014	864	49	personal	personal	ADJ
cblr-3014	864	50	account	account	NOUN
cblr-3014	864	51	,	,	PUNCT
cblr-3014	864	52	joined	join	VERB
cblr-3014	864	53	parmalat	parmalat	PROPN
cblr-3014	864	54	's	's	PART
cblr-3014	864	55	management.22	management.22	NOUN
cblr-3014	864	56	although	although	SCONJ
cblr-3014	864	57	it	it	PRON
cblr-3014	864	58	might	might	AUX
cblr-3014	864	59	be	be	AUX
cblr-3014	864	60	customary	customary	ADJ
cblr-3014	864	61	to	to	PART
cblr-3014	864	62	recruit	recruit	VERB
cblr-3014	864	63	executives	executive	NOUN
cblr-3014	864	64	from	from	ADP
cblr-3014	864	65	banks	bank	NOUN
cblr-3014	864	66	with	with	ADP
cblr-3014	864	67	whom	whom	PRON
cblr-3014	864	68	a	a	DET
cblr-3014	864	69	company	company	NOUN
cblr-3014	864	70	has	have	AUX
cblr-3014	864	71	completed	complete	VERB
cblr-3014	864	72	successful	successful	ADJ
cblr-3014	864	73	transactions	transaction	NOUN
cblr-3014	864	74	,	,	PUNCT
cblr-3014	864	75	these	these	DET
cblr-3014	864	76	movements	movement	NOUN
cblr-3014	864	77	also	also	ADV
cblr-3014	864	78	illustrate	illustrate	VERB
cblr-3014	864	79	how	how	SCONJ
cblr-3014	864	80	strong	strong	ADJ
cblr-3014	864	81	professional	professional	ADJ
cblr-3014	864	82	dependence	dependence	NOUN
cblr-3014	864	83	on	on	ADP
cblr-3014	864	84	a	a	DET
cblr-3014	864	85	single	single	ADJ
cblr-3014	864	86	client	client	NOUN
cblr-3014	864	87	can	can	AUX
cblr-3014	864	88	become	become	VERB
cblr-3014	864	89	.	.	PUNCT
cblr-3014	865	1	certainly	certainly	ADV
cblr-3014	865	2	,	,	PUNCT
cblr-3014	865	3	if	if	SCONJ
cblr-3014	865	4	a	a	DET
cblr-3014	865	5	gatekeeper	gatekeeper	NOUN
cblr-3014	865	6	knows	know	VERB
cblr-3014	865	7	that	that	SCONJ
cblr-3014	865	8	maintaining	maintain	VERB
cblr-3014	865	9	a	a	DET
cblr-3014	865	10	strong	strong	ADJ
cblr-3014	865	11	relationship	relationship	NOUN
cblr-3014	865	12	with	with	ADP
cblr-3014	865	13	a	a	DET
cblr-3014	865	14	client	client	NOUN
cblr-3014	865	15	might	might	AUX
cblr-3014	865	16	eventually	eventually	ADV
cblr-3014	865	17	lead	lead	VERB
cblr-3014	865	18	to	to	ADP
cblr-3014	865	19	an	an	DET
cblr-3014	865	20	in	in	ADP
cblr-3014	865	21	-	-	PUNCT
cblr-3014	865	22	house	house	NOUN
cblr-3014	865	23	position	position	NOUN
cblr-3014	865	24	,	,	PUNCT
cblr-3014	865	25	he	he	PRON
cblr-3014	865	26	or	or	CCONJ
cblr-3014	865	27	she	she	PRON
cblr-3014	865	28	might	might	AUX
cblr-3014	865	29	be	be	AUX
cblr-3014	865	30	more	more	ADV
cblr-3014	865	31	willing	willing	ADJ
cblr-3014	865	32	to	to	PART
cblr-3014	865	33	bend	bend	VERB
cblr-3014	865	34	to	to	ADP
cblr-3014	865	35	the	the	DET
cblr-3014	865	36	illegal	illegal	ADJ
cblr-3014	865	37	requests	request	NOUN
cblr-3014	865	38	of	of	ADP
cblr-3014	865	39	that	that	DET
cblr-3014	865	40	client	client	NOUN
cblr-3014	865	41	.	.	PUNCT
cblr-3014	866	1	d.	d.	PROPN
cblr-3014	866	2	lawyers	lawyer	NOUN
cblr-3014	866	3	while	while	SCONJ
cblr-3014	866	4	the	the	DET
cblr-3014	866	5	role	role	NOUN
cblr-3014	866	6	of	of	ADP
cblr-3014	866	7	enron	enron	PROPN
cblr-3014	866	8	's	's	PART
cblr-3014	866	9	attorneys	attorney	NOUN
cblr-3014	866	10	,	,	PUNCT
cblr-3014	866	11	vinson	vinson	PROPN
cblr-3014	866	12	&	&	CCONJ
cblr-3014	866	13	elkins	elkins	PROPN
cblr-3014	866	14	,	,	PUNCT
cblr-3014	866	15	has	have	AUX
cblr-3014	866	16	not	not	PART
cblr-3014	866	17	yet	yet	ADV
cblr-3014	866	18	been	be	AUX
cblr-3014	866	19	deemed	deem	VERB
cblr-3014	866	20	relevant	relevant	ADJ
cblr-3014	866	21	to	to	ADP
cblr-3014	866	22	the	the	DET
cblr-3014	866	23	scandal	scandal	NOUN
cblr-3014	866	24	(	(	PUNCT
cblr-3014	866	25	at	at	ADP
cblr-3014	866	26	least	least	ADJ
cblr-3014	866	27	in	in	ADP
cblr-3014	866	28	225	225	NUM
cblr-3014	866	29	david	david	PROPN
cblr-3014	866	30	reilly	reilly	PROPN
cblr-3014	866	31	,	,	PUNCT
cblr-3014	866	32	moving	move	VERB
cblr-3014	866	33	the	the	DET
cblr-3014	866	34	market	market	NOUN
cblr-3014	866	35	:	:	PUNCT
cblr-3014	866	36	citigroup	citigroup	PROPN
cblr-3014	866	37	says	say	VERB
cblr-3014	866	38	parmalat	parmalat	PROPN
cblr-3014	866	39	woes	woe	NOUN
cblr-3014	866	40	were	be	AUX
cblr-3014	866	41	n't	not	PART
cblr-3014	866	42	obvious	obvious	ADJ
cblr-3014	866	43	,	,	PUNCT
cblr-3014	866	44	wall	wall	PROPN
cblr-3014	866	45	st	st	PROPN
cblr-3014	866	46	.	.	PROPN
cblr-3014	866	47	j.	j.	PROPN
cblr-3014	866	48	,	,	PUNCT
cblr-3014	866	49	nov	nov	PROPN
cblr-3014	866	50	.	.	PROPN
cblr-3014	866	51	1	1	NUM
cblr-3014	866	52	,	,	PUNCT
cblr-3014	866	53	2004	2004	NUM
cblr-3014	866	54	,	,	PUNCT
cblr-3014	866	55	at	at	ADP
cblr-3014	866	56	c3	c3	PROPN
cblr-3014	866	57	.	.	PUNCT
cblr-3014	867	1	226	226	NUM
cblr-3014	867	2	i	i	NOUN
cblr-3014	867	3	d.	d.	PROPN
cblr-3014	867	4	227	227	NUM
cblr-3014	867	5	kuney	kuney	PROPN
cblr-3014	867	6	,	,	PUNCT
cblr-3014	867	7	supra	supra	PROPN
cblr-3014	867	8	note	note	PROPN
cblr-3014	867	9	143	143	NUM
cblr-3014	867	10	,	,	PUNCT
cblr-3014	867	11	at	at	ADP
cblr-3014	867	12	882	882	NUM
cblr-3014	867	13	.	.	PUNCT
cblr-3014	868	1	228	228	NUM
cblr-3014	868	2	gumbel	gumbel	NOUN
cblr-3014	868	3	,	,	PUNCT
cblr-3014	868	4	supra	supra	PROPN
cblr-3014	868	5	note	note	PROPN
cblr-3014	868	6	41	41	NUM
cblr-3014	868	7	,	,	PUNCT
cblr-3014	868	8	at	at	ADP
cblr-3014	868	9	a2	a2	PROPN
cblr-3014	868	10	.	.	PUNCT
cblr-3014	868	11	is	be	AUX
cblr-3014	868	12	parmala	parmala	PROPN
cblr-3014	868	13	t	t	PROPN
cblr-3014	868	14	europe	europe	PROPN
cblr-3014	868	15	's	's	PART
cblr-3014	868	16	enron?no	enron?no	PROPN
cblr-3014	868	17	.	.	PUNCT
cblr-3014	869	1	3:765	3:765	PROPN
cblr-3014	869	2	columbia	columbia	PROPN
cblr-3014	869	3	business	business	PROPN
cblr-3014	869	4	law	law	PROPN
cblr-3014	869	5	review	review	VERB
cblr-3014	869	6	comparison	comparison	NOUN
cblr-3014	869	7	to	to	ADP
cblr-3014	869	8	the	the	DET
cblr-3014	869	9	role	role	NOUN
cblr-3014	869	10	of	of	ADP
cblr-3014	869	11	its	its	PRON
cblr-3014	869	12	auditors	auditor	NOUN
cblr-3014	869	13	and	and	CCONJ
cblr-3014	869	14	bankers),2	bankers),2	CCONJ
cblr-3014	869	15	29	29	NUM
cblr-3014	869	16	gian	gian	PROPN
cblr-3014	869	17	paolo	paolo	PROPN
cblr-3014	869	18	zini	zini	PROPN
cblr-3014	869	19	,	,	PUNCT
cblr-3014	869	20	the	the	DET
cblr-3014	869	21	founding	found	VERB
cblr-3014	869	22	partner	partner	NOUN
cblr-3014	869	23	of	of	ADP
cblr-3014	869	24	parmalat	parmalat	PROPN
cblr-3014	869	25	's	's	PART
cblr-3014	869	26	counsel	counsel	NOUN
cblr-3014	869	27	,	,	PUNCT
cblr-3014	869	28	zini	zini	PROPN
cblr-3014	869	29	&	&	CCONJ
cblr-3014	869	30	associates	associates	PROPN
cblr-3014	869	31	,	,	PUNCT
cblr-3014	869	32	has	have	AUX
cblr-3014	869	33	been	be	AUX
cblr-3014	869	34	under	under	ADP
cblr-3014	869	35	investigation	investigation	NOUN
cblr-3014	869	36	for	for	ADP
cblr-3014	869	37	his	his	PRON
cblr-3014	869	38	role	role	NOUN
cblr-3014	869	39	in	in	ADP
cblr-3014	869	40	parmalat	parmalat	PROPN
cblr-3014	869	41	's	's	PART
cblr-3014	869	42	fraudulent	fraudulent	ADJ
cblr-3014	869	43	transactions.2	transactions.2	NOUN
cblr-3014	869	44	"	"	PUNCT
cblr-3014	869	45	'	'	PUNCT
cblr-3014	869	46	in	in	ADP
cblr-3014	869	47	milan	milan	PROPN
cblr-3014	869	48	,	,	PUNCT
cblr-3014	869	49	zini	zini	PROPN
cblr-3014	869	50	has	have	AUX
cblr-3014	869	51	already	already	ADV
cblr-3014	869	52	been	be	AUX
cblr-3014	869	53	convicted	convict	VERB
cblr-3014	869	54	and	and	CCONJ
cblr-3014	869	55	sentenced	sentence	VERB
cblr-3014	869	56	to	to	ADP
cblr-3014	869	57	two	two	NUM
cblr-3014	869	58	years	year	NOUN
cblr-3014	869	59	in	in	ADP
cblr-3014	869	60	prison	prison	NOUN
cblr-3014	869	61	"	"	PUNCT
cblr-3014	869	62	'	'	PUNCT
cblr-3014	869	63	and	and	CCONJ
cblr-3014	869	64	his	his	PRON
cblr-3014	869	65	law	law	NOUN
cblr-3014	869	66	firm	firm	NOUN
cblr-3014	869	67	is	be	AUX
cblr-3014	869	68	facing	face	VERB
cblr-3014	869	69	a	a	DET
cblr-3014	869	70	pending	pende	VERB
cblr-3014	869	71	class	class	NOUN
cblr-3014	869	72	action	action	NOUN
cblr-3014	869	73	lawsuit	lawsuit	NOUN
cblr-3014	869	74	in	in	ADP
cblr-3014	869	75	the	the	DET
cblr-3014	869	76	united	united	PROPN
cblr-3014	869	77	states	states	PROPN
cblr-3014	869	78	as	as	ADP
cblr-3014	869	79	of	of	ADP
cblr-3014	869	80	september	september	PROPN
cblr-3014	869	81	2005.232	2005.232	NUM
cblr-3014	869	82	in	in	ADP
cblr-3014	869	83	his	his	PRON
cblr-3014	869	84	testimony	testimony	NOUN
cblr-3014	869	85	,	,	PUNCT
cblr-3014	869	86	tonna	tonna	NOUN
cblr-3014	869	87	repeatedly	repeatedly	ADV
cblr-3014	869	88	accused	accuse	VERB
cblr-3014	869	89	zini	zini	NOUN
cblr-3014	869	90	of	of	ADP
cblr-3014	869	91	being	be	AUX
cblr-3014	869	92	an	an	DET
cblr-3014	869	93	active	active	ADJ
cblr-3014	869	94	participant	participant	NOUN
cblr-3014	869	95	in	in	ADP
cblr-3014	869	96	parmalat	parmalat	PROPN
cblr-3014	869	97	's	's	PART
cblr-3014	869	98	fraud	fraud	NOUN
cblr-3014	869	99	,	,	PUNCT
cblr-3014	869	100	as	as	SCONJ
cblr-3014	869	101	exemplified	exemplify	VERB
cblr-3014	869	102	by	by	ADP
cblr-3014	869	103	his	his	PRON
cblr-3014	869	104	assistance	assistance	NOUN
cblr-3014	869	105	in	in	ADP
cblr-3014	869	106	the	the	DET
cblr-3014	869	107	creation	creation	NOUN
cblr-3014	869	108	of	of	ADP
cblr-3014	869	109	the	the	DET
cblr-3014	869	110	epicurum	epicurum	NOUN
cblr-3014	869	111	fund.2	fund.2	PROPN
cblr-3014	869	112	3	3	NUM
cblr-3014	869	113	zini	zini	PROPN
cblr-3014	869	114	's	's	PART
cblr-3014	869	115	participation	participation	NOUN
cblr-3014	869	116	in	in	ADP
cblr-3014	869	117	the	the	DET
cblr-3014	869	118	parmalat	parmalat	ADJ
cblr-3014	869	119	scandal	scandal	NOUN
cblr-3014	869	120	may	may	AUX
cblr-3014	869	121	again	again	ADV
cblr-3014	869	122	be	be	AUX
cblr-3014	869	123	explained	explain	VERB
cblr-3014	869	124	by	by	ADP
cblr-3014	869	125	the	the	DET
cblr-3014	869	126	pressures	pressure	NOUN
cblr-3014	869	127	of	of	ADP
cblr-3014	869	128	a	a	DET
cblr-3014	869	129	one	one	NUM
cblr-3014	869	130	-	-	PUNCT
cblr-3014	869	131	client	client	NOUN
cblr-3014	869	132	practice	practice	NOUN
cblr-3014	869	133	.	.	PUNCT
cblr-3014	870	1	indeed	indeed	ADV
cblr-3014	870	2	,	,	PUNCT
cblr-3014	870	3	parmalat	parmalat	PROPN
cblr-3014	870	4	was	be	AUX
cblr-3014	870	5	by	by	ADP
cblr-3014	870	6	far	far	ADJ
cblr-3014	870	7	zini	zini	PROPN
cblr-3014	870	8	's	's	PART
cblr-3014	870	9	largest	large	ADJ
cblr-3014	870	10	client	client	NOUN
cblr-3014	870	11	,	,	PUNCT
cblr-3014	870	12	if	if	SCONJ
cblr-3014	870	13	not	not	PART
cblr-3014	870	14	his	his	PRON
cblr-3014	870	15	only	only	ADJ
cblr-3014	870	16	client	client	NOUN
cblr-3014	870	17	.	.	PUNCT
cblr-3014	871	1	accordingly	accordingly	ADV
cblr-3014	871	2	,	,	PUNCT
cblr-3014	871	3	zini	zini	PROPN
cblr-3014	871	4	himself	himself	PRON
cblr-3014	871	5	has	have	AUX
cblr-3014	871	6	been	be	AUX
cblr-3014	871	7	accused	accuse	VERB
cblr-3014	871	8	of	of	ADP
cblr-3014	871	9	acting	act	VERB
cblr-3014	871	10	more	more	ADV
cblr-3014	871	11	like	like	ADP
cblr-3014	871	12	a	a	DET
cblr-3014	871	13	member	member	NOUN
cblr-3014	871	14	of	of	ADP
cblr-3014	871	15	parmalat	parmalat	PROPN
cblr-3014	871	16	's	's	PART
cblr-3014	871	17	management	management	NOUN
cblr-3014	871	18	(	(	PUNCT
cblr-3014	871	19	for	for	ADP
cblr-3014	871	20	example	example	NOUN
cblr-3014	871	21	,	,	PUNCT
cblr-3014	871	22	serving	serve	VERB
cblr-3014	871	23	as	as	ADP
cblr-3014	871	24	a	a	DET
cblr-3014	871	25	contact	contact	NOUN
cblr-3014	871	26	for	for	ADP
cblr-3014	871	27	banks	bank	NOUN
cblr-3014	871	28	and	and	CCONJ
cblr-3014	871	29	moving	move	VERB
cblr-3014	871	30	funds	fund	NOUN
cblr-3014	871	31	)	)	PUNCT
cblr-3014	871	32	than	than	ADP
cblr-3014	871	33	as	as	ADP
cblr-3014	871	34	a	a	DET
cblr-3014	871	35	neutral	neutral	ADJ
cblr-3014	871	36	outside	outside	ADJ
cblr-3014	871	37	attorney	attorney	NOUN
cblr-3014	871	38	-	-	PUNCT
cblr-3014	871	39	a	a	DET
cblr-3014	871	40	stark	stark	ADJ
cblr-3014	871	41	example	example	NOUN
cblr-3014	871	42	of	of	ADP
cblr-3014	871	43	gatekeeper	gatekeeper	NOUN
cblr-3014	871	44	failure.234	failure.234	NOUN
cblr-3014	871	45	2	2	NUM
cblr-3014	871	46	.	.	PUNCT
cblr-3014	872	1	demand	demand	NOUN
cblr-3014	872	2	side	side	NOUN
cblr-3014	872	3	a.	a.	NOUN
cblr-3014	872	4	sell	sell	NOUN
cblr-3014	872	5	-	-	PUNCT
cblr-3014	872	6	side	side	NOUN
cblr-3014	872	7	analysts	analyst	NOUN
cblr-3014	872	8	similar	similar	ADJ
cblr-3014	872	9	to	to	ADP
cblr-3014	872	10	the	the	DET
cblr-3014	872	11	enron	enron	PROPN
cblr-3014	872	12	case	case	NOUN
cblr-3014	872	13	,	,	PUNCT
cblr-3014	872	14	in	in	ADP
cblr-3014	872	15	which	which	PRON
cblr-3014	872	16	sell	sell	NOUN
cblr-3014	872	17	-	-	PUNCT
cblr-3014	872	18	side	side	NOUN
cblr-3014	872	19	analysts	analyst	NOUN
cblr-3014	872	20	failed	fail	VERB
cblr-3014	872	21	to	to	PART
cblr-3014	872	22	detect	detect	VERB
cblr-3014	872	23	enron	enron	PROPN
cblr-3014	872	24	's	's	PART
cblr-3014	872	25	problems	problem	NOUN
cblr-3014	872	26	,	,	PUNCT
cblr-3014	872	27	the	the	DET
cblr-3014	872	28	parmalat	parmalat	PROPN
cblr-3014	872	29	fraud	fraud	NOUN
cblr-3014	872	30	eluded	elude	VERB
cblr-3014	872	31	analysts	analyst	NOUN
cblr-3014	872	32	for	for	ADP
cblr-3014	872	33	over	over	ADP
cblr-3014	872	34	a	a	PRON
cblr-3014	872	35	decade	decade	NOUN
cblr-3014	872	36	.	.	PUNCT
cblr-3014	873	1	until	until	ADP
cblr-3014	873	2	october	october	PROPN
cblr-3014	873	3	2001	2001	NUM
cblr-3014	873	4	,	,	PUNCT
cblr-3014	873	5	sixteen	sixteen	NUM
cblr-3014	873	6	of	of	ADP
cblr-3014	873	7	the	the	DET
cblr-3014	873	8	seventeen	seventeen	NUM
cblr-3014	873	9	analysts	analyst	NOUN
cblr-3014	873	10	covering	cover	VERB
cblr-3014	873	11	the	the	DET
cblr-3014	873	12	company	company	NOUN
cblr-3014	873	13	maintained	maintain	VERB
cblr-3014	873	14	a	a	DET
cblr-3014	873	15	229	229	NUM
cblr-3014	873	16	kuney	kuney	NOUN
cblr-3014	873	17	,	,	PUNCT
cblr-3014	873	18	supra	supra	PROPN
cblr-3014	873	19	note	note	PROPN
cblr-3014	873	20	143	143	NUM
cblr-3014	873	21	,	,	PUNCT
cblr-3014	873	22	at	at	ADP
cblr-3014	873	23	883	883	NUM
cblr-3014	873	24	.	.	PUNCT
cblr-3014	873	25	230	230	NUM
cblr-3014	873	26	jonathan	jonathan	PROPN
cblr-3014	873	27	d.	d.	PROPN
cblr-3014	873	28	glater	glater	PROPN
cblr-3014	873	29	,	,	PUNCT
cblr-3014	873	30	law	law	NOUN
cblr-3014	873	31	firm	firm	NOUN
cblr-3014	873	32	for	for	ADP
cblr-3014	873	33	parmalat	parmalat	NOUN
cblr-3014	873	34	under	under	ADP
cblr-3014	873	35	scrutiny	scrutiny	NOUN
cblr-3014	873	36	,	,	PUNCT
cblr-3014	873	37	n.y	n.y	PROPN
cblr-3014	873	38	.	.	PROPN
cblr-3014	873	39	times	times	PROPN
cblr-3014	873	40	,	,	PUNCT
cblr-3014	873	41	feb	feb	PROPN
cblr-3014	873	42	.	.	PROPN
cblr-3014	873	43	21	21	NUM
cblr-3014	873	44	,	,	PUNCT
cblr-3014	873	45	2004	2004	NUM
cblr-3014	873	46	,	,	PUNCT
cblr-3014	873	47	at	at	ADP
cblr-3014	873	48	c1	c1	PROPN
cblr-3014	873	49	.	.	PUNCT
cblr-3014	874	1	231	231	NUM
cblr-3014	874	2	sylvers	sylver	NOUN
cblr-3014	874	3	,	,	PUNCT
cblr-3014	874	4	sentencing	sentencing	NOUN
cblr-3014	874	5	,	,	PUNCT
cblr-3014	874	6	supra	supra	PROPN
cblr-3014	874	7	note	note	NOUN
cblr-3014	874	8	59	59	NUM
cblr-3014	874	9	,	,	PUNCT
cblr-3014	874	10	at	at	ADP
cblr-3014	874	11	c6	c6	PROPN
cblr-3014	874	12	.	.	PUNCT
cblr-3014	875	1	232	232	NUM
cblr-3014	875	2	see	see	VERB
cblr-3014	875	3	generally	generally	ADV
cblr-3014	875	4	in	in	ADP
cblr-3014	875	5	re	re	PROPN
cblr-3014	875	6	parmalat	parmalat	PROPN
cblr-3014	875	7	secs	sec	NOUN
cblr-3014	875	8	.	.	PUNCT
cblr-3014	876	1	litig	litig	PROPN
cblr-3014	876	2	.	.	PUNCT
cblr-3014	877	1	,	,	PUNCT
cblr-3014	877	2	383	383	NUM
cblr-3014	877	3	f.	f.	NOUN
cblr-3014	877	4	supp	supp	PROPN
cblr-3014	877	5	.	.	PUNCT
cblr-3014	878	1	2d	2d	NOUN
cblr-3014	878	2	616	616	NUM
cblr-3014	878	3	(	(	PUNCT
cblr-3014	878	4	s.d.n.y	s.d.n.y	PROPN
cblr-3014	878	5	.	.	PROPN
cblr-3014	878	6	2005	2005	NUM
cblr-3014	878	7	)	)	PUNCT
cblr-3014	878	8	(	(	PUNCT
cblr-3014	878	9	dismissing	dismiss	VERB
cblr-3014	878	10	the	the	DET
cblr-3014	878	11	10b-5	10b-5	NUM
cblr-3014	878	12	claims	claim	NOUN
cblr-3014	878	13	against	against	ADP
cblr-3014	878	14	zini	zini	PROPN
cblr-3014	878	15	's	's	PART
cblr-3014	878	16	law	law	NOUN
cblr-3014	878	17	firm	firm	NOUN
cblr-3014	878	18	,	,	PUNCT
cblr-3014	878	19	but	but	CCONJ
cblr-3014	878	20	denying	deny	VERB
cblr-3014	878	21	part	part	NOUN
cblr-3014	878	22	of	of	ADP
cblr-3014	878	23	the	the	DET
cblr-3014	878	24	law	law	NOUN
cblr-3014	878	25	firm	firm	NOUN
cblr-3014	878	26	's	's	PART
cblr-3014	878	27	motion	motion	NOUN
cblr-3014	878	28	to	to	PART
cblr-3014	878	29	dismiss	dismiss	VERB
cblr-3014	878	30	in	in	ADP
cblr-3014	878	31	holding	hold	VERB
cblr-3014	878	32	that	that	PRON
cblr-3014	878	33	disputed	dispute	VERB
cblr-3014	878	34	issues	issue	NOUN
cblr-3014	878	35	remained	remain	VERB
cblr-3014	878	36	as	as	ADP
cblr-3014	878	37	to	to	ADP
cblr-3014	878	38	whether	whether	SCONJ
cblr-3014	878	39	the	the	DET
cblr-3014	878	40	law	law	NOUN
cblr-3014	878	41	firm	firm	NOUN
cblr-3014	878	42	controlled	control	VERB
cblr-3014	878	43	the	the	DET
cblr-3014	878	44	shell	shell	NOUN
cblr-3014	878	45	companies	company	NOUN
cblr-3014	878	46	to	to	PART
cblr-3014	878	47	further	further	VERB
cblr-3014	878	48	the	the	DET
cblr-3014	878	49	client	client	NOUN
cblr-3014	878	50	's	's	PART
cblr-3014	878	51	fraud	fraud	NOUN
cblr-3014	878	52	)	)	PUNCT
cblr-3014	878	53	.	.	PUNCT
cblr-3014	879	1	233	233	NUM
cblr-3014	879	2	see	see	VERB
cblr-3014	879	3	capolino	capolino	NOUN
cblr-3014	879	4	et	et	PROPN
cblr-3014	879	5	al	al	PROPN
cblr-3014	879	6	.	.	PROPN
cblr-3014	879	7	,	,	PUNCT
cblr-3014	879	8	supra	supra	PROPN
cblr-3014	879	9	note	note	PROPN
cblr-3014	879	10	16	16	NUM
cblr-3014	879	11	,	,	PUNCT
cblr-3014	879	12	at	at	ADP
cblr-3014	879	13	189	189	NUM
cblr-3014	879	14	.	.	PUNCT
cblr-3014	880	1	234	234	NUM
cblr-3014	881	1	i	i	PRON
cblr-3014	881	2	d.	d.	PROPN
cblr-3014	882	1	[	[	X
cblr-3014	882	2	vol	vol	NOUN
cblr-3014	882	3	.	.	PUNCT
cblr-3014	882	4	2005	2005	NUM
cblr-3014	882	5	is	be	AUX
cblr-3014	882	6	parmalat	parmalat	PROPN
cblr-3014	882	7	europe	europe	PROPN
cblr-3014	882	8	's	's	PART
cblr-3014	882	9	enron	enron	PROPN
cblr-3014	882	10	?	?	PUNCT
cblr-3014	883	1	"	"	PUNCT
cblr-3014	883	2	buy	buy	VERB
cblr-3014	883	3	"	"	PUNCT
cblr-3014	883	4	or	or	CCONJ
cblr-3014	883	5	"	"	PUNCT
cblr-3014	883	6	strong	strong	ADJ
cblr-3014	883	7	buy	buy	NOUN
cblr-3014	883	8	"	"	PUNCT
cblr-3014	883	9	recommendation	recommendation	NOUN
cblr-3014	883	10	on	on	ADP
cblr-3014	883	11	enron	enron	PROPN
cblr-3014	883	12	's	's	PART
cblr-3014	883	13	stock.235	stock.235	NOUN
cblr-3014	883	14	this	this	PRON
cblr-3014	883	15	naturally	naturally	ADV
cblr-3014	883	16	begs	beg	VERB
cblr-3014	883	17	the	the	DET
cblr-3014	883	18	question	question	NOUN
cblr-3014	883	19	:	:	PUNCT
cblr-3014	883	20	how	how	SCONJ
cblr-3014	883	21	could	could	AUX
cblr-3014	883	22	parmalat	parmalat	PROPN
cblr-3014	883	23	's	's	PART
cblr-3014	883	24	fraud	fraud	NOUN
cblr-3014	883	25	go	go	VERB
cblr-3014	883	26	undetected	undetected	ADJ
cblr-3014	883	27	for	for	ADP
cblr-3014	883	28	so	so	ADV
cblr-3014	883	29	long	long	ADJ
cblr-3014	883	30	?	?	PUNCT
cblr-3014	884	1	furthermore	furthermore	ADV
cblr-3014	884	2	,	,	PUNCT
cblr-3014	884	3	why	why	SCONJ
cblr-3014	884	4	did	do	AUX
cblr-3014	884	5	analysts	analyst	NOUN
cblr-3014	884	6	not	not	PART
cblr-3014	884	7	realize	realize	VERB
cblr-3014	884	8	that	that	SCONJ
cblr-3014	884	9	there	there	PRON
cblr-3014	884	10	was	be	VERB
cblr-3014	884	11	something	something	PRON
cblr-3014	884	12	suspicious	suspicious	ADJ
cblr-3014	884	13	about	about	ADP
cblr-3014	884	14	parmalat	parmalat	PROPN
cblr-3014	884	15	's	's	PART
cblr-3014	884	16	success	success	NOUN
cblr-3014	884	17	?	?	PUNCT
cblr-3014	885	1	a	a	DET
cblr-3014	885	2	natural	natural	ADJ
cblr-3014	885	3	response	response	NOUN
cblr-3014	885	4	is	be	AUX
cblr-3014	885	5	that	that	SCONJ
cblr-3014	885	6	analysts	analyst	NOUN
cblr-3014	885	7	received	receive	VERB
cblr-3014	885	8	fraudulent	fraudulent	ADJ
cblr-3014	885	9	information	information	NOUN
cblr-3014	885	10	.	.	PUNCT
cblr-3014	886	1	the	the	DET
cblr-3014	886	2	company	company	NOUN
cblr-3014	886	3	's	's	PART
cblr-3014	886	4	misleading	misleading	ADJ
cblr-3014	886	5	financial	financial	ADJ
cblr-3014	886	6	statements	statement	NOUN
cblr-3014	886	7	painted	paint	VERB
cblr-3014	886	8	a	a	DET
cblr-3014	886	9	completely	completely	ADV
cblr-3014	886	10	distorted	distorted	ADJ
cblr-3014	886	11	picture	picture	NOUN
cblr-3014	886	12	and	and	CCONJ
cblr-3014	886	13	analysts	analyst	NOUN
cblr-3014	886	14	could	could	AUX
cblr-3014	886	15	not	not	PART
cblr-3014	886	16	have	have	AUX
cblr-3014	886	17	detected	detect	VERB
cblr-3014	886	18	parmalat	parmalat	NOUN
cblr-3014	886	19	's	's	PART
cblr-3014	886	20	problems	problem	NOUN
cblr-3014	886	21	from	from	ADP
cblr-3014	886	22	the	the	DET
cblr-3014	886	23	false	false	ADJ
cblr-3014	886	24	data	datum	NOUN
cblr-3014	886	25	that	that	PRON
cblr-3014	886	26	they	they	PRON
cblr-3014	886	27	were	be	AUX
cblr-3014	886	28	given	give	VERB
cblr-3014	886	29	.	.	PUNCT
cblr-3014	887	1	while	while	SCONJ
cblr-3014	887	2	this	this	DET
cblr-3014	887	3	argument	argument	NOUN
cblr-3014	887	4	is	be	AUX
cblr-3014	887	5	superficially	superficially	ADV
cblr-3014	887	6	reasonable	reasonable	ADJ
cblr-3014	887	7	,	,	PUNCT
cblr-3014	887	8	parmalat	parmalat	PROPN
cblr-3014	887	9	's	's	PART
cblr-3014	887	10	strange	strange	ADJ
cblr-3014	887	11	operational	operational	ADJ
cblr-3014	887	12	and	and	CCONJ
cblr-3014	887	13	financing	financing	NOUN
cblr-3014	887	14	decisions	decision	NOUN
cblr-3014	887	15	should	should	AUX
cblr-3014	887	16	have	have	AUX
cblr-3014	887	17	raised	raise	VERB
cblr-3014	887	18	some	some	DET
cblr-3014	887	19	red	red	ADJ
cblr-3014	887	20	flags	flag	NOUN
cblr-3014	887	21	.	.	PUNCT
cblr-3014	888	1	for	for	ADP
cblr-3014	888	2	example	example	NOUN
cblr-3014	888	3	,	,	PUNCT
cblr-3014	888	4	for	for	ADP
cblr-3014	888	5	many	many	ADJ
cblr-3014	888	6	years	year	NOUN
cblr-3014	888	7	parmalat	parmalat	PROPN
cblr-3014	888	8	borrowed	borrow	VERB
cblr-3014	888	9	substantial	substantial	ADJ
cblr-3014	888	10	sums	sum	NOUN
cblr-3014	888	11	of	of	ADP
cblr-3014	888	12	money	money	NOUN
cblr-3014	888	13	at	at	ADP
cblr-3014	888	14	high	high	ADJ
cblr-3014	888	15	interest	interest	NOUN
cblr-3014	888	16	rates	rate	NOUN
cblr-3014	888	17	despite	despite	SCONJ
cblr-3014	888	18	showing	show	VERB
cblr-3014	888	19	billions	billion	NOUN
cblr-3014	888	20	of	of	ADP
cblr-3014	888	21	euros	euro	NOUN
cblr-3014	888	22	in	in	ADP
cblr-3014	888	23	liquidity	liquidity	NOUN
cblr-3014	888	24	on	on	ADP
cblr-3014	888	25	its	its	PRON
cblr-3014	888	26	books	book	NOUN
cblr-3014	888	27	.	.	PUNCT
cblr-3014	889	1	strangely	strangely	ADV
cblr-3014	889	2	,	,	PUNCT
cblr-3014	889	3	analysts	analyst	NOUN
cblr-3014	889	4	never	never	ADV
cblr-3014	889	5	voiced	voice	VERB
cblr-3014	889	6	their	their	PRON
cblr-3014	889	7	concerns	concern	NOUN
cblr-3014	889	8	about	about	ADP
cblr-3014	889	9	this	this	DET
cblr-3014	889	10	type	type	NOUN
cblr-3014	889	11	of	of	ADP
cblr-3014	889	12	borrowing	borrowing	NOUN
cblr-3014	889	13	behavior	behavior	NOUN
cblr-3014	889	14	.	.	PUNCT
cblr-3014	890	1	nor	nor	CCONJ
cblr-3014	890	2	did	do	AUX
cblr-3014	890	3	they	they	PRON
cblr-3014	890	4	ask	ask	VERB
cblr-3014	890	5	parmalat	parmalat	NOUN
cblr-3014	890	6	how	how	SCONJ
cblr-3014	890	7	it	it	PRON
cblr-3014	890	8	used	use	VERB
cblr-3014	890	9	all	all	PRON
cblr-3014	890	10	of	of	ADP
cblr-3014	890	11	the	the	DET
cblr-3014	890	12	loan	loan	NOUN
cblr-3014	890	13	proceeds	proceed	NOUN
cblr-3014	890	14	.	.	PUNCT
cblr-3014	891	1	the	the	DET
cblr-3014	891	2	fact	fact	NOUN
cblr-3014	891	3	that	that	SCONJ
cblr-3014	891	4	the	the	DET
cblr-3014	891	5	same	same	ADJ
cblr-3014	891	6	firms	firm	NOUN
cblr-3014	891	7	that	that	PRON
cblr-3014	891	8	rated	rate	VERB
cblr-3014	891	9	parmalat	parmalat	PROPN
cblr-3014	891	10	's	's	PART
cblr-3014	891	11	stock	stock	NOUN
cblr-3014	891	12	also	also	ADV
cblr-3014	891	13	competed	compete	VERB
cblr-3014	891	14	to	to	PART
cblr-3014	891	15	provide	provide	VERB
cblr-3014	891	16	parmalat	parmalat	NOUN
cblr-3014	891	17	with	with	ADP
cblr-3014	891	18	their	their	PRON
cblr-3014	891	19	investment	investment	NOUN
cblr-3014	891	20	banking	banking	NOUN
cblr-3014	891	21	services	service	NOUN
cblr-3014	891	22	further	far	ADV
cblr-3014	891	23	compounded	compound	VERB
cblr-3014	891	24	matters	matter	NOUN
cblr-3014	891	25	.	.	PUNCT
cblr-3014	892	1	some	some	PRON
cblr-3014	892	2	have	have	AUX
cblr-3014	892	3	argued	argue	VERB
cblr-3014	892	4	that	that	SCONJ
cblr-3014	892	5	the	the	DET
cblr-3014	892	6	parmalat	parmalat	PROPN
cblr-3014	892	7	debacle	debacle	NOUN
cblr-3014	892	8	can	can	AUX
cblr-3014	892	9	be	be	AUX
cblr-3014	892	10	blamed	blame	VERB
cblr-3014	892	11	in	in	ADP
cblr-3014	892	12	part	part	NOUN
cblr-3014	892	13	on	on	ADP
cblr-3014	892	14	failure	failure	NOUN
cblr-3014	892	15	of	of	ADP
cblr-3014	892	16	the	the	DET
cblr-3014	892	17	"	"	PUNCT
cblr-3014	892	18	chinese	chinese	ADJ
cblr-3014	892	19	walls	wall	NOUN
cblr-3014	892	20	"	"	PUNCT
cblr-3014	892	21	that	that	PRON
cblr-3014	892	22	exist	exist	VERB
cblr-3014	892	23	within	within	ADP
cblr-3014	892	24	the	the	DET
cblr-3014	892	25	investment	investment	NOUN
cblr-3014	892	26	banks	bank	NOUN
cblr-3014	892	27	to	to	PART
cblr-3014	892	28	avoid	avoid	VERB
cblr-3014	892	29	collusion	collusion	NOUN
cblr-3014	892	30	between	between	ADP
cblr-3014	892	31	their	their	PRON
cblr-3014	892	32	sell	sell	NOUN
cblr-3014	892	33	-	-	PUNCT
cblr-3014	892	34	side	side	NOUN
cblr-3014	892	35	research	research	NOUN
cblr-3014	892	36	and	and	CCONJ
cblr-3014	892	37	investment	investment	NOUN
cblr-3014	892	38	banking	banking	NOUN
cblr-3014	892	39	operations	operation	NOUN
cblr-3014	892	40	.	.	PUNCT
cblr-3014	893	1	however	however	ADV
cblr-3014	893	2	,	,	PUNCT
cblr-3014	893	3	it	it	PRON
cblr-3014	893	4	is	be	AUX
cblr-3014	893	5	difficult	difficult	ADJ
cblr-3014	893	6	to	to	PART
cblr-3014	893	7	believe	believe	VERB
cblr-3014	893	8	that	that	SCONJ
cblr-3014	893	9	the	the	DET
cblr-3014	893	10	sell	sell	NOUN
cblr-3014	893	11	-	-	PUNCT
cblr-3014	893	12	side	side	NOUN
cblr-3014	893	13	analysts	analyst	NOUN
cblr-3014	893	14	were	be	AUX
cblr-3014	893	15	so	so	ADV
cblr-3014	893	16	compromised	compromise	VERB
cblr-3014	893	17	by	by	ADP
cblr-3014	893	18	their	their	PRON
cblr-3014	893	19	employer	employer	NOUN
cblr-3014	893	20	's	's	PART
cblr-3014	893	21	desire	desire	NOUN
cblr-3014	893	22	to	to	PART
cblr-3014	893	23	provide	provide	VERB
cblr-3014	893	24	investment	investment	NOUN
cblr-3014	893	25	banking	banking	NOUN
cblr-3014	893	26	services	service	NOUN
cblr-3014	893	27	to	to	ADP
cblr-3014	893	28	parmalat	parmalat	NOUN
cblr-3014	893	29	that	that	SCONJ
cblr-3014	893	30	they	they	PRON
cblr-3014	893	31	granted	grant	VERB
cblr-3014	893	32	undeservedly	undeservedly	ADV
cblr-3014	893	33	optimistic	optimistic	ADJ
cblr-3014	893	34	ratings	rating	NOUN
cblr-3014	893	35	for	for	ADP
cblr-3014	893	36	parmalat	parmalat	NOUN
cblr-3014	893	37	's	's	PART
cblr-3014	893	38	stock	stock	NOUN
cblr-3014	893	39	.	.	PUNCT
cblr-3014	894	1	some	some	DET
cblr-3014	894	2	analysts	analyst	NOUN
cblr-3014	894	3	did	do	AUX
cblr-3014	894	4	pick	pick	VERB
cblr-3014	894	5	up	up	ADP
cblr-3014	894	6	on	on	ADP
cblr-3014	894	7	parmalat	parmalat	PROPN
cblr-3014	894	8	's	's	PART
cblr-3014	894	9	problems	problem	NOUN
cblr-3014	894	10	.	.	PUNCT
cblr-3014	895	1	most	most	ADV
cblr-3014	895	2	notably	notably	ADV
cblr-3014	895	3	,	,	PUNCT
cblr-3014	895	4	joanna	joanna	PROPN
cblr-3014	895	5	speed	speed	NOUN
cblr-3014	895	6	,	,	PUNCT
cblr-3014	895	7	a	a	DET
cblr-3014	895	8	merrill	merrill	PROPN
cblr-3014	895	9	lynch	lynch	PROPN
cblr-3014	895	10	analyst	analyst	NOUN
cblr-3014	895	11	,	,	PUNCT
cblr-3014	895	12	issued	issue	VERB
cblr-3014	895	13	a	a	DET
cblr-3014	895	14	"	"	PUNCT
cblr-3014	895	15	sell	sell	NOUN
cblr-3014	895	16	"	"	PUNCT
cblr-3014	895	17	recommendation	recommendation	NOUN
cblr-3014	895	18	on	on	ADP
cblr-3014	895	19	parmalat	parmalat	ADJ
cblr-3014	895	20	stock	stock	NOUN
cblr-3014	895	21	in	in	ADP
cblr-3014	895	22	december	december	PROPN
cblr-3014	895	23	2002	2002	NUM
cblr-3014	895	24	,	,	PUNCT
cblr-3014	895	25	over	over	ADP
cblr-3014	895	26	a	a	DET
cblr-3014	895	27	year	year	NOUN
cblr-3014	895	28	before	before	SCONJ
cblr-3014	895	29	the	the	DET
cblr-3014	895	30	scandal	scandal	NOUN
cblr-3014	895	31	unfolded	unfold	VERB
cblr-3014	895	32	.	.	PUNCT
cblr-3014	895	33	6	6	NUM
cblr-3014	895	34	in	in	ADP
cblr-3014	895	35	a	a	DET
cblr-3014	895	36	may	may	PROPN
cblr-3014	895	37	13	13	NUM
cblr-3014	895	38	,	,	PUNCT
cblr-3014	895	39	2003	2003	NUM
cblr-3014	895	40	report	report	NOUN
cblr-3014	895	41	on	on	ADP
cblr-3014	895	42	parmalat	parmalat	NOUN
cblr-3014	895	43	,	,	PUNCT
cblr-3014	895	44	speed	speed	NOUN
cblr-3014	895	45	expressed	express	VERB
cblr-3014	895	46	her	her	PRON
cblr-3014	895	47	concern	concern	NOUN
cblr-3014	895	48	"	"	PUNCT
cblr-3014	895	49	as	as	ADP
cblr-3014	895	50	to	to	ADP
cblr-3014	895	51	the	the	DET
cblr-3014	895	52	underlying	underlie	VERB
cblr-3014	895	53	cash	cash	NOUN
cblr-3014	895	54	generation	generation	NOUN
cblr-3014	895	55	of	of	ADP
cblr-3014	895	56	the	the	DET
cblr-3014	895	57	[	[	X
cblr-3014	895	58	group	group	NOUN
cblr-3014	895	59	and	and	CCONJ
cblr-3014	895	60	where	where	SCONJ
cblr-3014	895	61	the	the	DET
cblr-3014	895	62	235	235	NUM
cblr-3014	895	63	see	see	NOUN
cblr-3014	895	64	coffee	coffee	NOUN
cblr-3014	895	65	,	,	PUNCT
cblr-3014	895	66	reform	reform	NOUN
cblr-3014	895	67	,	,	PUNCT
cblr-3014	895	68	supra	supra	PROPN
cblr-3014	895	69	note	note	NOUN
cblr-3014	895	70	13	13	NUM
cblr-3014	895	71	,	,	PUNCT
cblr-3014	895	72	at	at	ADP
cblr-3014	895	73	316	316	NUM
cblr-3014	895	74	.	.	NOUN
cblr-3014	895	75	236	236	NUM
cblr-3014	895	76	see	see	VERB
cblr-3014	895	77	gumbel	gumbel	PROPN
cblr-3014	895	78	,	,	PUNCT
cblr-3014	895	79	supra	supra	PROPN
cblr-3014	895	80	note	note	PROPN
cblr-3014	895	81	41	41	NUM
cblr-3014	895	82	,	,	PUNCT
cblr-3014	895	83	at	at	ADP
cblr-3014	895	84	a2	a2	PROPN
cblr-3014	895	85	.	.	PUNCT
cblr-3014	896	1	no	no	INTJ
cblr-3014	896	2	.	.	PUNCT
cblr-3014	897	1	3:765	3:765	NUM
cblr-3014	897	2	cash	cash	NOUN
cblr-3014	897	3	[	[	X
cblr-3014	897	4	was	be	AUX
cblr-3014	897	5	]	]	PUNCT
cblr-3014	897	6	going	go	VERB
cblr-3014	897	7	.	.	PUNCT
cblr-3014	898	1	"23	"23	PROPN
cblr-3014	898	2	she	she	PRON
cblr-3014	898	3	remained	remain	VERB
cblr-3014	898	4	"	"	PUNCT
cblr-3014	898	5	cautious	cautious	ADJ
cblr-3014	898	6	as	as	ADP
cblr-3014	898	7	to	to	ADP
cblr-3014	898	8	the	the	DET
cblr-3014	898	9	[	[	X
cblr-3014	898	10	giroup	giroup	NOUN
cblr-3014	898	11	's	's	PART
cblr-3014	898	12	capital	capital	NOUN
cblr-3014	898	13	structure	structure	NOUN
cblr-3014	898	14	and	and	CCONJ
cblr-3014	898	15	balance	balance	NOUN
cblr-3014	898	16	sheet	sheet	NOUN
cblr-3014	898	17	management	management	NOUN
cblr-3014	898	18	"	"	PUNCT
cblr-3014	898	19	and	and	CCONJ
cblr-3014	898	20	continued	continue	VERB
cblr-3014	898	21	"	"	PUNCT
cblr-3014	898	22	to	to	PART
cblr-3014	898	23	view	view	VERB
cblr-3014	898	24	the	the	DET
cblr-3014	898	25	[	[	X
cblr-3014	898	26	giroup	giroup	NOUN
cblr-3014	898	27	's	's	PART
cblr-3014	898	28	disclosure	disclosure	NOUN
cblr-3014	898	29	as	as	ADP
cblr-3014	898	30	poor	poor	ADJ
cblr-3014	898	31	,	,	PUNCT
cblr-3014	898	32	particularly	particularly	ADV
cblr-3014	898	33	with	with	ADP
cblr-3014	898	34	respect	respect	NOUN
cblr-3014	898	35	to	to	ADP
cblr-3014	898	36	cash	cash	NOUN
cblr-3014	898	37	flow	flow	NOUN
cblr-3014	898	38	and	and	CCONJ
cblr-3014	898	39	total	total	ADJ
cblr-3014	898	40	debt	debt	NOUN
cblr-3014	898	41	position	position	NOUN
cblr-3014	898	42	.	.	PUNCT
cblr-3014	899	1	"23	"23	VERB
cblr-3014	899	2	1	1	NUM
cblr-3014	900	1	it	it	PRON
cblr-3014	900	2	is	be	AUX
cblr-3014	900	3	striking	strike	VERB
cblr-3014	900	4	to	to	PART
cblr-3014	900	5	observe	observe	VERB
cblr-3014	900	6	how	how	SCONJ
cblr-3014	900	7	accurate	accurate	ADJ
cblr-3014	900	8	speed	speed	NOUN
cblr-3014	900	9	was	be	AUX
cblr-3014	900	10	in	in	ADP
cblr-3014	900	11	her	her	PRON
cblr-3014	900	12	assessment	assessment	NOUN
cblr-3014	900	13	of	of	ADP
cblr-3014	900	14	parmalat	parmalat	NOUN
cblr-3014	900	15	's	's	PART
cblr-3014	900	16	financial	financial	ADJ
cblr-3014	900	17	problems	problem	NOUN
cblr-3014	900	18	.	.	PUNCT
cblr-3014	901	1	the	the	DET
cblr-3014	901	2	question	question	NOUN
cblr-3014	901	3	becomes	become	VERB
cblr-3014	901	4	:	:	PUNCT
cblr-3014	901	5	if	if	SCONJ
cblr-3014	901	6	the	the	DET
cblr-3014	901	7	publicly	publicly	ADV
cblr-3014	901	8	available	available	ADJ
cblr-3014	901	9	data	datum	NOUN
cblr-3014	901	10	was	be	AUX
cblr-3014	901	11	sufficient	sufficient	ADJ
cblr-3014	901	12	to	to	PART
cblr-3014	901	13	lead	lead	VERB
cblr-3014	901	14	one	one	NUM
cblr-3014	901	15	analyst	analyst	NOUN
cblr-3014	901	16	to	to	PART
cblr-3014	901	17	question	question	VERB
cblr-3014	901	18	parmalat	parmalat	NOUN
cblr-3014	901	19	's	's	PART
cblr-3014	901	20	statements	statement	NOUN
cblr-3014	901	21	,	,	PUNCT
cblr-3014	901	22	why	why	SCONJ
cblr-3014	901	23	did	do	AUX
cblr-3014	901	24	more	more	ADJ
cblr-3014	901	25	analysts	analyst	NOUN
cblr-3014	901	26	not	not	PART
cblr-3014	901	27	voice	voice	VERB
cblr-3014	901	28	their	their	PRON
cblr-3014	901	29	concerns	concern	NOUN
cblr-3014	901	30	?	?	PUNCT
cblr-3014	902	1	perhaps	perhaps	ADV
cblr-3014	902	2	,	,	PUNCT
cblr-3014	902	3	while	while	SCONJ
cblr-3014	902	4	speed	speed	NOUN
cblr-3014	902	5	was	be	AUX
cblr-3014	902	6	not	not	PART
cblr-3014	902	7	afflicted	afflict	VERB
cblr-3014	902	8	by	by	ADP
cblr-3014	902	9	the	the	DET
cblr-3014	902	10	myopia	myopia	NOUN
cblr-3014	902	11	that	that	PRON
cblr-3014	902	12	affected	affect	VERB
cblr-3014	902	13	other	other	ADJ
cblr-3014	902	14	analysts	analyst	NOUN
cblr-3014	902	15	,	,	PUNCT
cblr-3014	902	16	the	the	DET
cblr-3014	902	17	conflicts	conflict	NOUN
cblr-3014	902	18	of	of	ADP
cblr-3014	902	19	interest	interest	NOUN
cblr-3014	902	20	that	that	PRON
cblr-3014	902	21	existed	exist	VERB
cblr-3014	902	22	overwhelmed	overwhelmed	ADJ
cblr-3014	902	23	the	the	DET
cblr-3014	902	24	independence	independence	NOUN
cblr-3014	902	25	of	of	ADP
cblr-3014	902	26	most	most	ADJ
cblr-3014	902	27	sell	sell	NOUN
cblr-3014	902	28	-	-	PUNCT
cblr-3014	902	29	side	side	NOUN
cblr-3014	902	30	research	research	NOUN
cblr-3014	902	31	divisions	division	NOUN
cblr-3014	902	32	.	.	PUNCT
cblr-3014	903	1	or	or	CCONJ
cblr-3014	903	2	perhaps	perhaps	ADV
cblr-3014	903	3	the	the	DET
cblr-3014	903	4	parmalat	parmalat	PROPN
cblr-3014	903	5	fraud	fraud	NOUN
cblr-3014	903	6	illustrates	illustrate	VERB
cblr-3014	903	7	the	the	DET
cblr-3014	903	8	tendency	tendency	NOUN
cblr-3014	903	9	of	of	ADP
cblr-3014	903	10	sell	sell	NOUN
cblr-3014	903	11	-	-	PUNCT
cblr-3014	903	12	side	side	NOUN
cblr-3014	903	13	analysts	analyst	NOUN
cblr-3014	903	14	to	to	ADP
cblr-3014	903	15	"	"	PUNCT
cblr-3014	903	16	herd	herd	NOUN
cblr-3014	903	17	"	"	PUNCT
cblr-3014	903	18	and	and	CCONJ
cblr-3014	903	19	follow	follow	VERB
cblr-3014	903	20	the	the	DET
cblr-3014	903	21	general	general	ADJ
cblr-3014	903	22	consensus	consensus	NOUN
cblr-3014	903	23	of	of	ADP
cblr-3014	903	24	sell	sell	NOUN
cblr-3014	903	25	-	-	PUNCT
cblr-3014	903	26	side	side	NOUN
cblr-3014	903	27	research	research	NOUN
cblr-3014	903	28	.	.	PUNCT
cblr-3014	903	29	"	"	PUNCT
cblr-3014	904	1	9	9	NUM
cblr-3014	904	2	whatever	whatever	PRON
cblr-3014	904	3	the	the	DET
cblr-3014	904	4	reason	reason	NOUN
cblr-3014	904	5	,	,	PUNCT
cblr-3014	904	6	sell	sell	NOUN
cblr-3014	904	7	-	-	PUNCT
cblr-3014	904	8	side	side	NOUN
cblr-3014	904	9	analysts	analyst	NOUN
cblr-3014	904	10	failed	fail	VERB
cblr-3014	904	11	to	to	PART
cblr-3014	904	12	uphold	uphold	VERB
cblr-3014	904	13	their	their	PRON
cblr-3014	904	14	gatekeeping	gatekeepe	VERB
cblr-3014	904	15	duties	duty	NOUN
cblr-3014	904	16	.	.	PUNCT
cblr-3014	905	1	and	and	CCONJ
cblr-3014	905	2	if	if	SCONJ
cblr-3014	905	3	the	the	DET
cblr-3014	905	4	problem	problem	NOUN
cblr-3014	905	5	is	be	AUX
cblr-3014	905	6	that	that	SCONJ
cblr-3014	905	7	sell	sell	NOUN
cblr-3014	905	8	-	-	PUNCT
cblr-3014	905	9	side	side	NOUN
cblr-3014	905	10	analysts	analyst	NOUN
cblr-3014	905	11	can	can	AUX
cblr-3014	905	12	not	not	PART
cblr-3014	905	13	be	be	AUX
cblr-3014	905	14	trusted	trust	VERB
cblr-3014	905	15	due	due	ADP
cblr-3014	905	16	to	to	ADP
cblr-3014	905	17	the	the	DET
cblr-3014	905	18	perverse	perverse	ADJ
cblr-3014	905	19	incentives	incentive	NOUN
cblr-3014	905	20	that	that	PRON
cblr-3014	905	21	affect	affect	VERB
cblr-3014	905	22	them	they	PRON
cblr-3014	905	23	,	,	PUNCT
cblr-3014	905	24	to	to	ADP
cblr-3014	905	25	what	what	DET
cblr-3014	905	26	extent	extent	NOUN
cblr-3014	905	27	can	can	AUX
cblr-3014	905	28	a	a	DET
cblr-3014	905	29	solution	solution	NOUN
cblr-3014	905	30	be	be	AUX
cblr-3014	905	31	provided	provide	VERB
cblr-3014	905	32	by	by	ADP
cblr-3014	905	33	greater	great	ADJ
cblr-3014	905	34	reliance	reliance	NOUN
cblr-3014	905	35	on	on	ADP
cblr-3014	905	36	market	market	NOUN
cblr-3014	905	37	rankings	ranking	NOUN
cblr-3014	905	38	of	of	ADP
cblr-3014	905	39	sell	sell	NOUN
cblr-3014	905	40	-	-	PUNCT
cblr-3014	905	41	side	side	NOUN
cblr-3014	905	42	analysts	analyst	NOUN
cblr-3014	905	43	based	base	VERB
cblr-3014	905	44	on	on	ADP
cblr-3014	905	45	the	the	DET
cblr-3014	905	46	performance	performance	NOUN
cblr-3014	905	47	of	of	ADP
cblr-3014	905	48	their	their	PRON
cblr-3014	905	49	forecasts?240	forecasts?240	PROPN
cblr-3014	905	50	b.	b.	PROPN
cblr-3014	905	51	rating	rating	NOUN
cblr-3014	905	52	agencies	agency	NOUN
cblr-3014	905	53	rating	rating	NOUN
cblr-3014	905	54	agencies	agency	NOUN
cblr-3014	905	55	also	also	ADV
cblr-3014	905	56	provide	provide	VERB
cblr-3014	905	57	an	an	DET
cblr-3014	905	58	arguably	arguably	ADV
cblr-3014	905	59	reputable	reputable	ADJ
cblr-3014	905	60	intermediate	intermediate	ADJ
cblr-3014	905	61	assessment	assessment	NOUN
cblr-3014	905	62	of	of	ADP
cblr-3014	905	63	companies	company	NOUN
cblr-3014	905	64	.	.	PUNCT
cblr-3014	906	1	although	although	SCONJ
cblr-3014	906	2	they	they	PRON
cblr-3014	906	3	are	be	AUX
cblr-3014	906	4	paid	pay	VERB
cblr-3014	906	5	by	by	ADP
cblr-3014	906	6	the	the	DET
cblr-3014	906	7	same	same	ADJ
cblr-3014	906	8	company	company	NOUN
cblr-3014	906	9	that	that	PRON
cblr-3014	906	10	they	they	PRON
cblr-3014	906	11	evaluate	evaluate	VERB
cblr-3014	906	12	,	,	PUNCT
cblr-3014	906	13	their	their	PRON
cblr-3014	906	14	reputation	reputation	NOUN
cblr-3014	906	15	,	,	PUNCT
cblr-3014	906	16	and	and	CCONJ
cblr-3014	906	17	thus	thus	ADV
cblr-3014	906	18	their	their	PRON
cblr-3014	906	19	survival	survival	NOUN
cblr-3014	906	20	,	,	PUNCT
cblr-3014	906	21	depends	depend	VERB
cblr-3014	906	22	on	on	ADP
cblr-3014	906	23	the	the	DET
cblr-3014	906	24	neutrality	neutrality	NOUN
cblr-3014	906	25	of	of	ADP
cblr-3014	906	26	their	their	PRON
cblr-3014	906	27	assessment	assessment	NOUN
cblr-3014	906	28	.	.	PUNCT
cblr-3014	907	1	in	in	ADP
cblr-3014	907	2	both	both	CCONJ
cblr-3014	907	3	the	the	DET
cblr-3014	907	4	parmalat	parmalat	NOUN
cblr-3014	907	5	and	and	CCONJ
cblr-3014	907	6	enron	enron	PROPN
cblr-3014	907	7	scandals	scandal	NOUN
cblr-3014	907	8	,	,	PUNCT
cblr-3014	907	9	rating	rating	NOUN
cblr-3014	907	10	agencies	agency	NOUN
cblr-3014	907	11	played	play	VERB
cblr-3014	907	12	a	a	DET
cblr-3014	907	13	key	key	ADJ
cblr-3014	907	14	role	role	NOUN
cblr-3014	907	15	in	in	ADP
cblr-3014	907	16	revealing	reveal	VERB
cblr-3014	907	17	the	the	DET
cblr-3014	907	18	companies	company	NOUN
cblr-3014	907	19	'	'	PART
cblr-3014	907	20	frauds	fraud	NOUN
cblr-3014	907	21	.	.	PUNCT
cblr-3014	908	1	in	in	ADP
cblr-3014	908	2	fact	fact	NOUN
cblr-3014	908	3	,	,	PUNCT
cblr-3014	908	4	by	by	ADP
cblr-3014	908	5	lowering	lower	VERB
cblr-3014	908	6	each	each	DET
cblr-3014	908	7	company	company	NOUN
cblr-3014	908	8	's	's	PART
cblr-3014	908	9	debt	debt	NOUN
cblr-3014	908	10	rating	rating	NOUN
cblr-3014	908	11	from	from	ADP
cblr-3014	908	12	"	"	PUNCT
cblr-3014	908	13	investment	investment	NOUN
cblr-3014	908	14	grade	grade	NOUN
cblr-3014	908	15	"	"	PUNCT
cblr-3014	908	16	to	to	ADP
cblr-3014	908	17	"	"	PUNCT
cblr-3014	908	18	junk	junk	NOUN
cblr-3014	908	19	"	"	PUNCT
cblr-3014	908	20	237	237	NUM
cblr-3014	908	21	joanna	joanna	NOUN
cblr-3014	908	22	speed	speed	NOUN
cblr-3014	908	23	,	,	PUNCT
cblr-3014	908	24	merrill	merrill	PROPN
cblr-3014	908	25	lynch	lynch	PROPN
cblr-3014	908	26	,	,	PUNCT
cblr-3014	908	27	flashnote	flashnote	VERB
cblr-3014	908	28	:	:	PUNCT
cblr-3014	908	29	parmalat	parmalat	PROPN
cblr-3014	908	30	's	's	PART
cblr-3014	908	31	1	1	NUM
cblr-3014	908	32	t	t	NOUN
cblr-3014	908	33	quarter	quarter	NOUN
cblr-3014	908	34	financial	financial	ADJ
cblr-3014	908	35	report	report	NOUN
cblr-3014	908	36	of	of	ADP
cblr-3014	908	37	2003	2003	NUM
cblr-3014	908	38	,	,	PUNCT
cblr-3014	908	39	may	may	AUX
cblr-3014	908	40	13	13	NUM
cblr-3014	908	41	,	,	PUNCT
cblr-3014	908	42	2003	2003	NUM
cblr-3014	908	43	,	,	PUNCT
cblr-3014	908	44	available	available	ADJ
cblr-3014	908	45	at	at	ADP
cblr-3014	908	46	http://www.borsaitalia.itmedia/star/db/pdf/17545.pdf	http://www.borsaitalia.itmedia/star/db/pdf/17545.pdf	PROPN
cblr-3014	908	47	.	.	PUNCT
cblr-3014	909	1	238	238	NUM
cblr-3014	910	1	i	i	PRON
cblr-3014	910	2	d.	d.	PROPN
cblr-3014	910	3	239	239	NUM
cblr-3014	910	4	see	see	VERB
cblr-3014	910	5	coffee	coffee	NOUN
cblr-3014	910	6	,	,	PUNCT
cblr-3014	910	7	reform	reform	NOUN
cblr-3014	910	8	,	,	PUNCT
cblr-3014	910	9	supra	supra	PROPN
cblr-3014	910	10	note	note	NOUN
cblr-3014	910	11	13	13	NUM
cblr-3014	910	12	,	,	PUNCT
cblr-3014	910	13	at	at	ADP
cblr-3014	910	14	330	330	NUM
cblr-3014	910	15	.	.	NOUN
cblr-3014	910	16	240	240	NUM
cblr-3014	910	17	for	for	ADP
cblr-3014	910	18	an	an	DET
cblr-3014	910	19	example	example	NOUN
cblr-3014	910	20	of	of	ADP
cblr-3014	910	21	a	a	DET
cblr-3014	910	22	private	private	ADJ
cblr-3014	910	23	source	source	NOUN
cblr-3014	910	24	of	of	ADP
cblr-3014	910	25	rankings	ranking	NOUN
cblr-3014	910	26	of	of	ADP
cblr-3014	910	27	sell	sell	NOUN
cblr-3014	910	28	-	-	PUNCT
cblr-3014	910	29	side	side	NOUN
cblr-3014	910	30	analysts	analyst	NOUN
cblr-3014	910	31	,	,	PUNCT
cblr-3014	910	32	see	see	VERB
cblr-3014	910	33	,	,	PUNCT
cblr-3014	910	34	e.g.	e.g.	ADV
cblr-3014	910	35	,	,	PUNCT
cblr-3014	910	36	starmine	starmine	PROPN
cblr-3014	910	37	corp	corp	PROPN
cblr-3014	910	38	.	.	PROPN
cblr-3014	910	39	,	,	PUNCT
cblr-3014	910	40	available	available	ADJ
cblr-3014	910	41	at	at	ADP
cblr-3014	910	42	http://www.starmine.com/.	http://www.starmine.com/.	NOUN
cblr-3014	910	43	[	[	X
cblr-3014	910	44	vol	vol	NOUN
cblr-3014	910	45	.	.	PUNCT
cblr-3014	911	1	2005col	2005col	NUM
cblr-3014	911	2	umbia	umbia	NOUN
cblr-3014	912	1	b	b	PROPN
cblr-3014	913	1	usiness	usiness	PROPN
cblr-3014	913	2	la	la	PROPN
cblr-3014	913	3	w	w	PROPN
cblr-3014	913	4	re	re	PROPN
cblr-3014	913	5	vie	vie	PROPN
cblr-3014	913	6	w	w	PROPN
cblr-3014	913	7	status	status	PROPN
cblr-3014	913	8	,	,	PUNCT
cblr-3014	913	9	they	they	PRON
cblr-3014	913	10	effectively	effectively	ADV
cblr-3014	913	11	condemned	condemn	VERB
cblr-3014	913	12	the	the	DET
cblr-3014	913	13	company	company	NOUN
cblr-3014	913	14	to	to	ADP
cblr-3014	913	15	bankruptcy	bankruptcy	NOUN
cblr-3014	913	16	.	.	PUNCT
cblr-3014	914	1	like	like	ADP
cblr-3014	914	2	the	the	DET
cblr-3014	914	3	stock	stock	NOUN
cblr-3014	914	4	analysts	analyst	NOUN
cblr-3014	914	5	,	,	PUNCT
cblr-3014	914	6	the	the	DET
cblr-3014	914	7	rating	rating	NOUN
cblr-3014	914	8	agencies	agency	NOUN
cblr-3014	914	9	should	should	AUX
cblr-3014	914	10	have	have	AUX
cblr-3014	914	11	been	be	AUX
cblr-3014	914	12	able	able	ADJ
cblr-3014	914	13	to	to	PART
cblr-3014	914	14	detect	detect	VERB
cblr-3014	914	15	enron	enron	PROPN
cblr-3014	914	16	's	's	PART
cblr-3014	914	17	and	and	CCONJ
cblr-3014	914	18	parmalat	parmalat	NOUN
cblr-3014	914	19	's	's	PART
cblr-3014	914	20	financial	financial	ADJ
cblr-3014	914	21	problems	problem	NOUN
cblr-3014	914	22	sooner	soon	ADV
cblr-3014	914	23	,	,	PUNCT
cblr-3014	914	24	and	and	CCONJ
cblr-3014	914	25	downgraded	downgrade	VERB
cblr-3014	914	26	the	the	DET
cblr-3014	914	27	debt	debt	NOUN
cblr-3014	914	28	ratings	rating	NOUN
cblr-3014	914	29	of	of	ADP
cblr-3014	914	30	the	the	DET
cblr-3014	914	31	companies	company	NOUN
cblr-3014	914	32	sooner	soon	ADV
cblr-3014	914	33	.	.	PUNCT
cblr-3014	915	1	another	another	DET
cblr-3014	915	2	group	group	NOUN
cblr-3014	915	3	of	of	ADP
cblr-3014	915	4	authors	author	NOUN
cblr-3014	915	5	discount	discount	VERB
cblr-3014	915	6	the	the	DET
cblr-3014	915	7	importance	importance	NOUN
cblr-3014	915	8	of	of	ADP
cblr-3014	915	9	the	the	DET
cblr-3014	915	10	rating	rating	NOUN
cblr-3014	915	11	agencies	agency	NOUN
cblr-3014	915	12	'	'	PART
cblr-3014	915	13	role	role	NOUN
cblr-3014	915	14	as	as	ADP
cblr-3014	915	15	gatekeepers	gatekeeper	NOUN
cblr-3014	915	16	,	,	PUNCT
cblr-3014	915	17	241	241	NUM
cblr-3014	915	18	despite	despite	SCONJ
cblr-3014	915	19	the	the	DET
cblr-3014	915	20	fact	fact	NOUN
cblr-3014	915	21	that	that	SCONJ
cblr-3014	915	22	a	a	DET
cblr-3014	915	23	downgrade	downgrade	NOUN
cblr-3014	915	24	by	by	ADP
cblr-3014	915	25	a	a	DET
cblr-3014	915	26	rating	rating	NOUN
cblr-3014	915	27	agency	agency	NOUN
cblr-3014	915	28	can	can	AUX
cblr-3014	915	29	have	have	AUX
cblr-3014	915	30	devastating	devastating	ADJ
cblr-3014	915	31	effects	effect	NOUN
cblr-3014	915	32	.	.	PUNCT
cblr-3014	916	1	since	since	SCONJ
cblr-3014	916	2	credit	credit	NOUN
cblr-3014	916	3	rating	rating	NOUN
cblr-3014	916	4	agencies	agency	NOUN
cblr-3014	916	5	are	be	AUX
cblr-3014	916	6	aware	aware	ADJ
cblr-3014	916	7	that	that	SCONJ
cblr-3014	916	8	a	a	DET
cblr-3014	916	9	downgrade	downgrade	NOUN
cblr-3014	916	10	might	might	AUX
cblr-3014	916	11	send	send	VERB
cblr-3014	916	12	a	a	DET
cblr-3014	916	13	company	company	NOUN
cblr-3014	916	14	into	into	ADP
cblr-3014	916	15	bankruptcy	bankruptcy	NOUN
cblr-3014	916	16	court	court	NOUN
cblr-3014	916	17	,	,	PUNCT
cblr-3014	916	18	they	they	PRON
cblr-3014	916	19	might	might	AUX
cblr-3014	916	20	be	be	AUX
cblr-3014	916	21	extremely	extremely	ADV
cblr-3014	916	22	reluctant	reluctant	ADJ
cblr-3014	916	23	to	to	PART
cblr-3014	916	24	downgrade	downgrade	VERB
cblr-3014	916	25	a	a	DET
cblr-3014	916	26	company	company	NOUN
cblr-3014	916	27	's	's	PART
cblr-3014	916	28	debt	debt	NOUN
cblr-3014	916	29	rating	rating	NOUN
cblr-3014	916	30	.	.	PUNCT
cblr-3014	917	1	their	their	PRON
cblr-3014	917	2	unwillingness	unwillingness	NOUN
cblr-3014	917	3	to	to	PART
cblr-3014	917	4	respond	respond	VERB
cblr-3014	917	5	promptly	promptly	ADV
cblr-3014	917	6	to	to	ADP
cblr-3014	917	7	the	the	DET
cblr-3014	917	8	questionable	questionable	ADJ
cblr-3014	917	9	behavior	behavior	NOUN
cblr-3014	917	10	of	of	ADP
cblr-3014	917	11	the	the	DET
cblr-3014	917	12	company	company	NOUN
cblr-3014	917	13	they	they	PRON
cblr-3014	917	14	monitored	monitor	VERB
cblr-3014	917	15	undermines	undermine	VERB
cblr-3014	917	16	their	their	PRON
cblr-3014	917	17	value	value	NOUN
cblr-3014	917	18	as	as	ADP
cblr-3014	917	19	gatekeepers.242	gatekeepers.242	PROPN
cblr-3014	917	20	c.	c.	PROPN
cblr-3014	917	21	investors	investor	NOUN
cblr-3014	917	22	in	in	ADP
cblr-3014	917	23	both	both	CCONJ
cblr-3014	917	24	the	the	DET
cblr-3014	917	25	enron	enron	PROPN
cblr-3014	917	26	and	and	CCONJ
cblr-3014	917	27	parmalat	parmalat	PROPN
cblr-3014	917	28	cases	case	NOUN
cblr-3014	917	29	,	,	PUNCT
cblr-3014	917	30	investors	investor	NOUN
cblr-3014	917	31	failed	fail	VERB
cblr-3014	917	32	to	to	PART
cblr-3014	917	33	perceive	perceive	VERB
cblr-3014	917	34	that	that	SCONJ
cblr-3014	917	35	the	the	DET
cblr-3014	917	36	companies	company	NOUN
cblr-3014	917	37	'	'	PART
cblr-3014	917	38	stocks	stock	NOUN
cblr-3014	917	39	were	be	AUX
cblr-3014	917	40	overvalued	overvalue	VERB
cblr-3014	917	41	.	.	PUNCT
cblr-3014	918	1	when	when	SCONJ
cblr-3014	918	2	enron	enron	PROPN
cblr-3014	918	3	's	's	PART
cblr-3014	918	4	stock	stock	NOUN
cblr-3014	918	5	price	price	NOUN
cblr-3014	918	6	reached	reach	VERB
cblr-3014	918	7	its	its	PRON
cblr-3014	918	8	peak	peak	NOUN
cblr-3014	918	9	,	,	PUNCT
cblr-3014	918	10	approximately	approximately	ADV
cblr-3014	918	11	60	60	NUM
cblr-3014	918	12	%	%	NOUN
cblr-3014	918	13	of	of	ADP
cblr-3014	918	14	the	the	DET
cblr-3014	918	15	outstanding	outstanding	ADJ
cblr-3014	918	16	shares	share	NOUN
cblr-3014	918	17	were	be	AUX
cblr-3014	918	18	held	hold	VERB
cblr-3014	918	19	by	by	ADP
cblr-3014	918	20	institutional	institutional	ADJ
cblr-3014	918	21	investors	investor	NOUN
cblr-3014	918	22	,	,	PUNCT
cblr-3014	918	23	whereas	whereas	SCONJ
cblr-3014	918	24	institutional	institutional	ADJ
cblr-3014	918	25	investors	investor	NOUN
cblr-3014	918	26	never	never	ADV
cblr-3014	918	27	owned	own	VERB
cblr-3014	918	28	more	more	ADJ
cblr-3014	918	29	than	than	ADP
cblr-3014	918	30	5	5	NUM
cblr-3014	918	31	%	%	NOUN
cblr-3014	918	32	of	of	ADP
cblr-3014	918	33	parmalat	parmalat	PROPN
cblr-3014	918	34	's	's	PART
cblr-3014	918	35	shares.243	shares.243	NOUN
cblr-3014	918	36	yet	yet	ADV
cblr-3014	918	37	,	,	PUNCT
cblr-3014	918	38	many	many	ADJ
cblr-3014	918	39	of	of	ADP
cblr-3014	918	40	parmalat	parmalat	NOUN
cblr-3014	918	41	's	's	PART
cblr-3014	918	42	debt	debt	NOUN
cblr-3014	918	43	and	and	CCONJ
cblr-3014	918	44	equity	equity	NOUN
cblr-3014	918	45	securities	security	NOUN
cblr-3014	918	46	were	be	AUX
cblr-3014	918	47	issued	issue	VERB
cblr-3014	918	48	to	to	ADP
cblr-3014	918	49	institutional	institutional	ADJ
cblr-3014	918	50	investors	investor	NOUN
cblr-3014	918	51	.	.	PUNCT
cblr-3014	919	1	in	in	ADP
cblr-3014	919	2	theory	theory	NOUN
cblr-3014	919	3	,	,	PUNCT
cblr-3014	919	4	when	when	SCONJ
cblr-3014	919	5	institutional	institutional	ADJ
cblr-3014	919	6	investors	investor	NOUN
cblr-3014	919	7	hold	hold	VERB
cblr-3014	919	8	a	a	DET
cblr-3014	919	9	substantial	substantial	ADJ
cblr-3014	919	10	stake	stake	NOUN
cblr-3014	919	11	in	in	ADP
cblr-3014	919	12	a	a	DET
cblr-3014	919	13	company	company	NOUN
cblr-3014	919	14	,	,	PUNCT
cblr-3014	919	15	they	they	PRON
cblr-3014	919	16	have	have	VERB
cblr-3014	919	17	an	an	DET
cblr-3014	919	18	incentive	incentive	NOUN
cblr-3014	919	19	to	to	PART
cblr-3014	919	20	monitor	monitor	VERB
cblr-3014	919	21	the	the	DET
cblr-3014	919	22	behavior	behavior	NOUN
cblr-3014	919	23	of	of	ADP
cblr-3014	919	24	management	management	NOUN
cblr-3014	919	25	,	,	PUNCT
cblr-3014	919	26	to	to	PART
cblr-3014	919	27	require	require	VERB
cblr-3014	919	28	greater	great	ADJ
cblr-3014	919	29	disclosure	disclosure	NOUN
cblr-3014	919	30	,	,	PUNCT
cblr-3014	919	31	and	and	CCONJ
cblr-3014	919	32	to	to	PART
cblr-3014	919	33	sell	sell	VERB
cblr-3014	919	34	securities	security	NOUN
cblr-3014	919	35	that	that	PRON
cblr-3014	919	36	they	they	PRON
cblr-3014	919	37	consider	consider	VERB
cblr-3014	919	38	to	to	PART
cblr-3014	919	39	be	be	AUX
cblr-3014	919	40	overpriced	overprice	VERB
cblr-3014	919	41	.	.	PUNCT
cblr-3014	920	1	in	in	ADP
cblr-3014	920	2	both	both	DET
cblr-3014	920	3	cases	case	NOUN
cblr-3014	920	4	though	though	ADV
cblr-3014	920	5	,	,	PUNCT
cblr-3014	920	6	institutional	institutional	ADJ
cblr-3014	920	7	investors	investor	NOUN
cblr-3014	920	8	failed	fail	VERB
cblr-3014	920	9	to	to	PART
cblr-3014	920	10	act	act	VERB
cblr-3014	920	11	as	as	ADP
cblr-3014	920	12	watchdogs	watchdog	NOUN
cblr-3014	920	13	for	for	ADP
cblr-3014	920	14	smaller	small	ADJ
cblr-3014	920	15	investors	investor	NOUN
cblr-3014	920	16	.	.	PUNCT
cblr-3014	921	1	241	241	NUM
cblr-3014	921	2	jonathan	jonathan	PROPN
cblr-3014	921	3	r.	r.	PROPN
cblr-3014	921	4	macey	macey	PROPN
cblr-3014	921	5	,	,	PUNCT
cblr-3014	921	6	a	a	DET
cblr-3014	921	7	pox	pox	NOUN
cblr-3014	921	8	on	on	ADP
cblr-3014	921	9	both	both	PRON
cblr-3014	921	10	your	your	PRON
cblr-3014	921	11	houses	house	NOUN
cblr-3014	921	12	:	:	PUNCT
cblr-3014	921	13	enron	enron	PROPN
cblr-3014	921	14	,	,	PUNCT
cblr-3014	921	15	sarbanesoxley	sarbanesoxley	NOUN
cblr-3014	921	16	and	and	CCONJ
cblr-3014	921	17	the	the	DET
cblr-3014	921	18	debate	debate	NOUN
cblr-3014	921	19	concerning	concern	VERB
cblr-3014	921	20	the	the	DET
cblr-3014	921	21	relative	relative	ADJ
cblr-3014	921	22	efficacy	efficacy	NOUN
cblr-3014	921	23	of	of	ADP
cblr-3014	921	24	mandatory	mandatory	ADJ
cblr-3014	921	25	versus	versus	ADP
cblr-3014	921	26	enabling	enable	VERB
cblr-3014	921	27	rules	rule	NOUN
cblr-3014	921	28	,	,	PUNCT
cblr-3014	921	29	81	81	NUM
cblr-3014	921	30	wash	wash	NOUN
cblr-3014	921	31	.	.	PUNCT
cblr-3014	922	1	u.	u.	PROPN
cblr-3014	922	2	l.q	l.q	PROPN
cblr-3014	922	3	.	.	PROPN
cblr-3014	922	4	329	329	NUM
cblr-3014	922	5	,	,	PUNCT
cblr-3014	922	6	342	342	NUM
cblr-3014	922	7	(	(	PUNCT
cblr-3014	922	8	2003	2003	NUM
cblr-3014	922	9	)	)	PUNCT
cblr-3014	922	10	.	.	PUNCT
cblr-3014	923	1	242	242	NUM
cblr-3014	924	1	i	i	PRON
cblr-3014	924	2	d.	d.	PROPN
cblr-3014	924	3	24	24	NUM
cblr-3014	924	4	see	see	VERB
cblr-3014	924	5	commissione	commissione	NOUN
cblr-3014	924	6	nazionale	nazionale	NOUN
cblr-3014	924	7	per	per	X
cblr-3014	924	8	le	le	X
cblr-3014	924	9	societa	societa	PROPN
cblr-3014	924	10	e	e	PROPN
cblr-3014	924	11	la	la	PROPN
cblr-3014	924	12	borsa	borsa	PROPN
cblr-3014	924	13	,	,	PUNCT
cblr-3014	924	14	azionisti	azionisti	PROPN
cblr-3014	924	15	rilevanti	rilevanti	PROPN
cblr-3014	924	16	della	della	PROPN
cblr-3014	924	17	parmalat	parmalat	PROPN
cblr-3014	924	18	finanziaria	finanziaria	PROPN
cblr-3014	924	19	spa	spa	PROPN
cblr-3014	924	20	,	,	PUNCT
cblr-3014	924	21	supra	supra	PROPN
cblr-3014	924	22	note	note	NOUN
cblr-3014	924	23	134	134	NUM
cblr-3014	924	24	.	.	PUNCT
cblr-3014	925	1	js	js	PROPN
cblr-3014	925	2	parmala	parmala	PROPN
cblr-3014	925	3	t	t	PROPN
cblr-3014	925	4	europe	europe	PROPN
cblr-3014	926	1	"	"	PUNCT
cblr-3014	926	2	s	s	VERB
cblr-3014	926	3	enron?no	enron?no	PROPN
cblr-3014	926	4	.	.	PUNCT
cblr-3014	927	1	3:765	3:765	PROPN
cblr-3014	927	2	columbia	columbia	PROPN
cblr-3014	927	3	business	business	PROPN
cblr-3014	927	4	law	law	PROPN
cblr-3014	927	5	review	review	NOUN
cblr-3014	927	6	v.	v.	ADP
cblr-3014	927	7	conclusion	conclusion	NOUN
cblr-3014	927	8	this	this	DET
cblr-3014	927	9	note	note	NOUN
cblr-3014	927	10	has	have	AUX
cblr-3014	927	11	argued	argue	VERB
cblr-3014	927	12	that	that	SCONJ
cblr-3014	927	13	the	the	DET
cblr-3014	927	14	parmalat	parmalat	PROPN
cblr-3014	927	15	fraud	fraud	NOUN
cblr-3014	927	16	was	be	AUX
cblr-3014	927	17	substantially	substantially	ADV
cblr-3014	927	18	affected	affect	VERB
cblr-3014	927	19	by	by	ADP
cblr-3014	927	20	some	some	DET
cblr-3014	927	21	distinctly	distinctly	ADV
cblr-3014	927	22	european	european	ADJ
cblr-3014	927	23	factors	factor	NOUN
cblr-3014	927	24	.	.	PUNCT
cblr-3014	928	1	most	most	ADV
cblr-3014	928	2	importantly	importantly	ADV
cblr-3014	928	3	,	,	PUNCT
cblr-3014	928	4	unlike	unlike	ADP
cblr-3014	928	5	enron	enron	PROPN
cblr-3014	928	6	and	and	CCONJ
cblr-3014	928	7	most	most	ADV
cblr-3014	928	8	large	large	ADJ
cblr-3014	928	9	u.s	u.s	PROPN
cblr-3014	928	10	.	.	PROPN
cblr-3014	928	11	companies	company	NOUN
cblr-3014	928	12	,	,	PUNCT
cblr-3014	928	13	parmalat	parmalat	PROPN
cblr-3014	928	14	was	be	AUX
cblr-3014	928	15	owned	own	VERB
cblr-3014	928	16	and	and	CCONJ
cblr-3014	928	17	controlled	control	VERB
cblr-3014	928	18	by	by	ADP
cblr-3014	928	19	its	its	PRON
cblr-3014	928	20	founder	founder	NOUN
cblr-3014	928	21	,	,	PUNCT
cblr-3014	928	22	calisto	calisto	PROPN
cblr-3014	928	23	tanzi	tanzi	PROPN
cblr-3014	928	24	,	,	PUNCT
cblr-3014	928	25	who	who	PRON
cblr-3014	928	26	exercised	exercise	VERB
cblr-3014	928	27	complete	complete	ADJ
cblr-3014	928	28	dominion	dominion	NOUN
cblr-3014	928	29	over	over	ADP
cblr-3014	928	30	the	the	DET
cblr-3014	928	31	company	company	NOUN
cblr-3014	928	32	.	.	PUNCT
cblr-3014	929	1	this	this	DET
cblr-3014	929	2	difference	difference	NOUN
cblr-3014	929	3	in	in	ADP
cblr-3014	929	4	the	the	DET
cblr-3014	929	5	ownership	ownership	NOUN
cblr-3014	929	6	structures	structure	NOUN
cblr-3014	929	7	of	of	ADP
cblr-3014	929	8	enron	enron	PROPN
cblr-3014	929	9	and	and	CCONJ
cblr-3014	929	10	parmalat	parmalat	PROPN
cblr-3014	929	11	presented	present	VERB
cblr-3014	929	12	disparate	disparate	ADJ
cblr-3014	929	13	governance	governance	NOUN
cblr-3014	929	14	problems	problem	NOUN
cblr-3014	929	15	for	for	ADP
cblr-3014	929	16	each	each	DET
cblr-3014	929	17	company	company	NOUN
cblr-3014	929	18	.	.	PUNCT
cblr-3014	930	1	while	while	SCONJ
cblr-3014	930	2	enron	enron	PROPN
cblr-3014	930	3	's	's	PART
cblr-3014	930	4	management	management	NOUN
cblr-3014	930	5	acted	act	VERB
cblr-3014	930	6	with	with	ADP
cblr-3014	930	7	self	self	NOUN
cblr-3014	930	8	-	-	PUNCT
cblr-3014	930	9	interest	interest	NOUN
cblr-3014	930	10	to	to	ADP
cblr-3014	930	11	the	the	DET
cblr-3014	930	12	detriment	detriment	NOUN
cblr-3014	930	13	of	of	ADP
cblr-3014	930	14	the	the	DET
cblr-3014	930	15	investors	investor	NOUN
cblr-3014	930	16	,	,	PUNCT
cblr-3014	930	17	in	in	ADP
cblr-3014	930	18	parmalat	parmalat	NOUN
cblr-3014	930	19	,	,	PUNCT
cblr-3014	930	20	the	the	DET
cblr-3014	930	21	controlling	control	VERB
cblr-3014	930	22	shareholder	shareholder	NOUN
cblr-3014	930	23	personally	personally	ADV
cblr-3014	930	24	looted	loot	VERB
cblr-3014	930	25	the	the	DET
cblr-3014	930	26	assets	asset	NOUN
cblr-3014	930	27	of	of	ADP
cblr-3014	930	28	the	the	DET
cblr-3014	930	29	company	company	NOUN
cblr-3014	930	30	.	.	PUNCT
cblr-3014	931	1	moreover	moreover	ADV
cblr-3014	931	2	,	,	PUNCT
cblr-3014	931	3	while	while	SCONJ
cblr-3014	931	4	greed	greed	NOUN
cblr-3014	931	5	was	be	AUX
cblr-3014	931	6	the	the	DET
cblr-3014	931	7	driving	drive	VERB
cblr-3014	931	8	force	force	NOUN
cblr-3014	931	9	behind	behind	ADP
cblr-3014	931	10	the	the	DET
cblr-3014	931	11	enron	enron	PROPN
cblr-3014	931	12	scandal	scandal	NOUN
cblr-3014	931	13	,	,	PUNCT
cblr-3014	931	14	much	much	ADJ
cblr-3014	931	15	of	of	ADP
cblr-3014	931	16	the	the	DET
cblr-3014	931	17	parmalat	parmalat	PROPN
cblr-3014	931	18	fraud	fraud	NOUN
cblr-3014	931	19	was	be	AUX
cblr-3014	931	20	an	an	DET
cblr-3014	931	21	attempt	attempt	NOUN
cblr-3014	931	22	to	to	PART
cblr-3014	931	23	keep	keep	VERB
cblr-3014	931	24	a	a	DET
cblr-3014	931	25	technically	technically	ADV
cblr-3014	931	26	insolvent	insolvent	ADJ
cblr-3014	931	27	company	company	NOUN
cblr-3014	931	28	afloat	afloat	ADV
cblr-3014	931	29	.	.	PUNCT
cblr-3014	932	1	this	this	DET
cblr-3014	932	2	desire	desire	NOUN
cblr-3014	932	3	resulted	result	VERB
cblr-3014	932	4	from	from	ADP
cblr-3014	932	5	two	two	NUM
cblr-3014	932	6	factors	factor	NOUN
cblr-3014	932	7	:	:	PUNCT
cblr-3014	932	8	first	first	X
cblr-3014	932	9	,	,	PUNCT
cblr-3014	932	10	parmalat	parmalat	PROPN
cblr-3014	932	11	had	have	AUX
cblr-3014	932	12	been	be	AUX
cblr-3014	932	13	a	a	DET
cblr-3014	932	14	family	family	NOUN
cblr-3014	932	15	business	business	NOUN
cblr-3014	932	16	for	for	ADP
cblr-3014	932	17	forty	forty	NUM
cblr-3014	932	18	years	year	NOUN
cblr-3014	932	19	,	,	PUNCT
cblr-3014	932	20	so	so	SCONJ
cblr-3014	932	21	it	it	PRON
cblr-3014	932	22	is	be	AUX
cblr-3014	932	23	reasonable	reasonable	ADJ
cblr-3014	932	24	to	to	PART
cblr-3014	932	25	assume	assume	VERB
cblr-3014	932	26	that	that	SCONJ
cblr-3014	932	27	tanzi	tanzi	PROPN
cblr-3014	932	28	did	do	AUX
cblr-3014	932	29	not	not	PART
cblr-3014	932	30	want	want	VERB
cblr-3014	932	31	it	it	PRON
cblr-3014	932	32	to	to	PART
cblr-3014	932	33	go	go	VERB
cblr-3014	932	34	bankrupt	bankrupt	ADJ
cblr-3014	932	35	;	;	PUNCT
cblr-3014	932	36	and	and	CCONJ
cblr-3014	932	37	second	second	ADV
cblr-3014	932	38	,	,	PUNCT
cblr-3014	932	39	given	give	VERB
cblr-3014	932	40	the	the	DET
cblr-3014	932	41	relatively	relatively	ADV
cblr-3014	932	42	small	small	ADJ
cblr-3014	932	43	italian	italian	ADJ
cblr-3014	932	44	social	social	ADJ
cblr-3014	932	45	and	and	CCONJ
cblr-3014	932	46	political	political	ADJ
cblr-3014	932	47	scene	scene	NOUN
cblr-3014	932	48	,	,	PUNCT
cblr-3014	932	49	for	for	ADP
cblr-3014	932	50	tanzi	tanzi	PROPN
cblr-3014	932	51	,	,	PUNCT
cblr-3014	932	52	losing	lose	VERB
cblr-3014	932	53	parmalat	parmalat	NOUN
cblr-3014	932	54	would	would	AUX
cblr-3014	932	55	also	also	ADV
cblr-3014	932	56	have	have	AUX
cblr-3014	932	57	meant	mean	VERB
cblr-3014	932	58	losing	lose	VERB
cblr-3014	932	59	his	his	PRON
cblr-3014	932	60	social	social	ADJ
cblr-3014	932	61	status	status	NOUN
cblr-3014	932	62	and	and	CCONJ
cblr-3014	932	63	his	his	PRON
cblr-3014	932	64	political	political	ADJ
cblr-3014	932	65	connections	connection	NOUN
cblr-3014	932	66	.	.	PUNCT
cblr-3014	933	1	as	as	ADV
cblr-3014	933	2	far	far	ADV
cblr-3014	933	3	as	as	SCONJ
cblr-3014	933	4	the	the	DET
cblr-3014	933	5	means	mean	NOUN
cblr-3014	933	6	used	use	VERB
cblr-3014	933	7	to	to	PART
cblr-3014	933	8	defraud	defraud	VERB
cblr-3014	933	9	are	be	AUX
cblr-3014	933	10	concerned	concern	VERB
cblr-3014	933	11	,	,	PUNCT
cblr-3014	933	12	both	both	CCONJ
cblr-3014	933	13	the	the	DET
cblr-3014	933	14	parmalat	parmalat	NOUN
cblr-3014	933	15	and	and	CCONJ
cblr-3014	933	16	the	the	DET
cblr-3014	933	17	enron	enron	PROPN
cblr-3014	933	18	schemes	scheme	NOUN
cblr-3014	933	19	were	be	AUX
cblr-3014	933	20	rather	rather	ADV
cblr-3014	933	21	complex	complex	ADJ
cblr-3014	933	22	and	and	CCONJ
cblr-3014	933	23	involved	involve	VERB
cblr-3014	933	24	sophisticated	sophisticated	ADJ
cblr-3014	933	25	structured	structured	ADJ
cblr-3014	933	26	finance	finance	NOUN
cblr-3014	933	27	transactions	transaction	NOUN
cblr-3014	933	28	.	.	PUNCT
cblr-3014	934	1	the	the	DET
cblr-3014	934	2	main	main	ADJ
cblr-3014	934	3	difference	difference	NOUN
cblr-3014	934	4	between	between	ADP
cblr-3014	934	5	the	the	DET
cblr-3014	934	6	two	two	NUM
cblr-3014	934	7	scandals	scandal	NOUN
cblr-3014	934	8	is	be	AUX
cblr-3014	934	9	that	that	SCONJ
cblr-3014	934	10	parmalat	parmalat	PROPN
cblr-3014	934	11	's	's	PART
cblr-3014	934	12	fraud	fraud	NOUN
cblr-3014	934	13	was	be	AUX
cblr-3014	934	14	ultimately	ultimately	ADV
cblr-3014	934	15	grounded	ground	VERB
cblr-3014	934	16	in	in	ADP
cblr-3014	934	17	the	the	DET
cblr-3014	934	18	simple	simple	ADJ
cblr-3014	934	19	forgery	forgery	NOUN
cblr-3014	934	20	of	of	ADP
cblr-3014	934	21	financial	financial	ADJ
cblr-3014	934	22	documents	document	NOUN
cblr-3014	934	23	.	.	PUNCT
cblr-3014	935	1	while	while	SCONJ
cblr-3014	935	2	enron	enron	PROPN
cblr-3014	935	3	's	's	PART
cblr-3014	935	4	management	management	NOUN
cblr-3014	935	5	pushed	push	VERB
cblr-3014	935	6	the	the	DET
cblr-3014	935	7	accounting	accounting	NOUN
cblr-3014	935	8	rules	rule	NOUN
cblr-3014	935	9	to	to	ADP
cblr-3014	935	10	their	their	PRON
cblr-3014	935	11	limits	limit	NOUN
cblr-3014	935	12	,	,	PUNCT
cblr-3014	935	13	parmalat	parmalat	NOUN
cblr-3014	935	14	brazenly	brazenly	ADV
cblr-3014	935	15	made	make	VERB
cblr-3014	935	16	up	up	ADP
cblr-3014	935	17	bank	bank	NOUN
cblr-3014	935	18	accounts	account	NOUN
cblr-3014	935	19	worth	worth	ADJ
cblr-3014	935	20	billions	billion	NOUN
cblr-3014	935	21	of	of	ADP
cblr-3014	935	22	dollars	dollar	NOUN
cblr-3014	935	23	.	.	PUNCT
cblr-3014	936	1	this	this	DET
cblr-3014	936	2	discussion	discussion	NOUN
cblr-3014	936	3	also	also	ADV
cblr-3014	936	4	suggests	suggest	VERB
cblr-3014	936	5	that	that	SCONJ
cblr-3014	936	6	responsibility	responsibility	NOUN
cblr-3014	936	7	for	for	ADP
cblr-3014	936	8	the	the	DET
cblr-3014	936	9	frauds	fraud	NOUN
cblr-3014	936	10	can	can	AUX
cblr-3014	936	11	not	not	PART
cblr-3014	936	12	necessarily	necessarily	ADV
cblr-3014	936	13	be	be	AUX
cblr-3014	936	14	assigned	assign	VERB
cblr-3014	936	15	to	to	ADP
cblr-3014	936	16	individual	individual	ADJ
cblr-3014	936	17	culprits	culprit	NOUN
cblr-3014	936	18	.	.	PUNCT
cblr-3014	937	1	the	the	DET
cblr-3014	937	2	parmalat	parmalat	PROPN
cblr-3014	937	3	fraud	fraud	PROPN
cblr-3014	937	4	,	,	PUNCT
cblr-3014	937	5	like	like	ADP
cblr-3014	937	6	enron	enron	PROPN
cblr-3014	937	7	's	's	PART
cblr-3014	937	8	,	,	PUNCT
cblr-3014	937	9	demonstrated	demonstrate	VERB
cblr-3014	937	10	that	that	SCONJ
cblr-3014	937	11	the	the	DET
cblr-3014	937	12	breakdown	breakdown	NOUN
cblr-3014	937	13	occurred	occur	VERB
cblr-3014	937	14	at	at	ADP
cblr-3014	937	15	all	all	DET
cblr-3014	937	16	levels	level	NOUN
cblr-3014	937	17	of	of	ADP
cblr-3014	937	18	corporate	corporate	ADJ
cblr-3014	937	19	governance	governance	NOUN
cblr-3014	937	20	and	and	CCONJ
cblr-3014	937	21	gatekeeping	gatekeepe	VERB
cblr-3014	937	22	from	from	ADP
cblr-3014	937	23	the	the	DET
cblr-3014	937	24	board	board	NOUN
cblr-3014	937	25	of	of	ADP
cblr-3014	937	26	directors	director	NOUN
cblr-3014	937	27	to	to	PART
cblr-3014	937	28	sell	sell	VERB
cblr-3014	937	29	-	-	PUNCT
cblr-3014	937	30	side	side	NOUN
cblr-3014	937	31	equity	equity	NOUN
cblr-3014	937	32	research	research	NOUN
cblr-3014	937	33	analysts	analyst	NOUN
cblr-3014	937	34	.	.	PUNCT
cblr-3014	938	1	while	while	SCONJ
cblr-3014	938	2	it	it	PRON
cblr-3014	938	3	is	be	AUX
cblr-3014	938	4	still	still	ADV
cblr-3014	938	5	too	too	ADV
cblr-3014	938	6	early	early	ADJ
cblr-3014	938	7	to	to	PART
cblr-3014	938	8	reconstruct	reconstruct	VERB
cblr-3014	938	9	exactly	exactly	ADV
cblr-3014	938	10	what	what	PRON
cblr-3014	938	11	happened	happen	VERB
cblr-3014	938	12	and	and	CCONJ
cblr-3014	938	13	who	who	PRON
cblr-3014	938	14	is	be	AUX
cblr-3014	938	15	to	to	PART
cblr-3014	938	16	blame	blame	VERB
cblr-3014	938	17	,	,	PUNCT
cblr-3014	938	18	the	the	DET
cblr-3014	938	19	widespread	widespread	ADJ
cblr-3014	938	20	failure	failure	NOUN
cblr-3014	938	21	of	of	ADP
cblr-3014	938	22	financial	financial	ADJ
cblr-3014	938	23	gatekeepers	gatekeeper	NOUN
cblr-3014	938	24	in	in	ADP
cblr-3014	938	25	both	both	DET
cblr-3014	938	26	scandals	scandal	NOUN
cblr-3014	938	27	allows	allow	VERB
cblr-3014	938	28	us	we	PRON
cblr-3014	938	29	to	to	PART
cblr-3014	938	30	draw	draw	VERB
cblr-3014	938	31	one	one	NUM
cblr-3014	938	32	predominant	predominant	ADJ
cblr-3014	938	33	conclusion	conclusion	NOUN
cblr-3014	938	34	:	:	PUNCT
cblr-3014	938	35	the	the	DET
cblr-3014	938	36	principal	principal	ADJ
cblr-3014	938	37	/	/	SYM
cblr-3014	938	38	agent	agent	NOUN
cblr-3014	938	39	problem	problem	NOUN
cblr-3014	938	40	caused	cause	VERB
cblr-3014	938	41	by	by	ADP
cblr-3014	938	42	gatekeepers	gatekeeper	NOUN
cblr-3014	938	43	with	with	ADP
cblr-3014	938	44	one	one	NUM
cblr-3014	938	45	-	-	PUNCT
cblr-3014	938	46	client	client	NOUN
cblr-3014	938	47	practices	practice	NOUN
cblr-3014	938	48	is	be	AUX
cblr-3014	938	49	a	a	DET
cblr-3014	938	50	[	[	X
cblr-3014	938	51	vol	vol	NOUN
cblr-3014	938	52	.	.	PUNCT
cblr-3014	939	1	2005	2005	NUM
cblr-3014	939	2	serious	serious	ADJ
cblr-3014	939	3	problem	problem	NOUN
cblr-3014	939	4	on	on	ADP
cblr-3014	939	5	both	both	DET
cblr-3014	939	6	sides	side	NOUN
cblr-3014	939	7	of	of	ADP
cblr-3014	939	8	the	the	DET
cblr-3014	939	9	atlantic	atlantic	PROPN
cblr-3014	939	10	.	.	PUNCT
cblr-3014	940	1	regulators	regulator	NOUN
cblr-3014	940	2	should	should	AUX
cblr-3014	940	3	direct	direct	VERB
cblr-3014	940	4	their	their	PRON
cblr-3014	940	5	efforts	effort	NOUN
cblr-3014	940	6	toward	toward	ADP
cblr-3014	940	7	this	this	DET
cblr-3014	940	8	very	very	ADJ
cblr-3014	940	9	problem	problem	NOUN
cblr-3014	940	10	.	.	PUNCT
cblr-3014	941	1	finally	finally	ADV
cblr-3014	941	2	,	,	PUNCT
cblr-3014	941	3	there	there	PRON
cblr-3014	941	4	is	be	VERB
cblr-3014	941	5	a	a	DET
cblr-3014	941	6	speculative	speculative	ADJ
cblr-3014	941	7	answer	answer	NOUN
cblr-3014	941	8	to	to	ADP
cblr-3014	941	9	the	the	DET
cblr-3014	941	10	question	question	NOUN
cblr-3014	941	11	that	that	PRON
cblr-3014	941	12	has	have	AUX
cblr-3014	941	13	remained	remain	VERB
cblr-3014	941	14	unanswered	unanswered	ADJ
cblr-3014	941	15	regarding	regard	VERB
cblr-3014	941	16	the	the	DET
cblr-3014	941	17	parmalat	parmalat	ADJ
cblr-3014	941	18	scandal	scandal	NOUN
cblr-3014	941	19	:	:	PUNCT
cblr-3014	941	20	how	how	SCONJ
cblr-3014	941	21	could	could	AUX
cblr-3014	941	22	a	a	DET
cblr-3014	941	23	fraud	fraud	NOUN
cblr-3014	941	24	(	(	PUNCT
cblr-3014	941	25	1	1	NUM
cblr-3014	941	26	)	)	PUNCT
cblr-3014	941	27	this	this	DET
cblr-3014	941	28	big	big	ADJ
cblr-3014	941	29	,	,	PUNCT
cblr-3014	941	30	(	(	PUNCT
cblr-3014	941	31	2	2	X
cblr-3014	941	32	)	)	PUNCT
cblr-3014	941	33	last	last	ADJ
cblr-3014	941	34	for	for	ADP
cblr-3014	941	35	this	this	DET
cblr-3014	941	36	long	long	ADJ
cblr-3014	941	37	,	,	PUNCT
cblr-3014	941	38	(	(	PUNCT
cblr-3014	941	39	3	3	X
cblr-3014	941	40	)	)	PUNCT
cblr-3014	941	41	when	when	SCONJ
cblr-3014	941	42	so	so	ADV
cblr-3014	941	43	many	many	ADJ
cblr-3014	941	44	professionals	professional	NOUN
cblr-3014	941	45	were	be	AUX
cblr-3014	941	46	exposed	expose	VERB
cblr-3014	941	47	to	to	ADP
cblr-3014	941	48	it	it	PRON
cblr-3014	941	49	?	?	PUNCT
cblr-3014	942	1	(	(	PUNCT
cblr-3014	942	2	1	1	X
cblr-3014	942	3	)	)	PUNCT
cblr-3014	942	4	so	so	ADV
cblr-3014	942	5	big	big	ADJ
cblr-3014	942	6	:	:	PUNCT
cblr-3014	942	7	the	the	DET
cblr-3014	942	8	scale	scale	NOUN
cblr-3014	942	9	of	of	ADP
cblr-3014	942	10	the	the	DET
cblr-3014	942	11	parmalat	parmalat	PROPN
cblr-3014	942	12	fraud	fraud	NOUN
cblr-3014	942	13	did	do	AUX
cblr-3014	942	14	not	not	PART
cblr-3014	942	15	escalate	escalate	VERB
cblr-3014	942	16	until	until	ADP
cblr-3014	942	17	the	the	DET
cblr-3014	942	18	few	few	ADJ
cblr-3014	942	19	years	year	NOUN
cblr-3014	942	20	leading	lead	VERB
cblr-3014	942	21	up	up	ADP
cblr-3014	942	22	to	to	ADP
cblr-3014	942	23	its	its	PRON
cblr-3014	942	24	discovery	discovery	NOUN
cblr-3014	942	25	.	.	PUNCT
cblr-3014	943	1	it	it	PRON
cblr-3014	943	2	has	have	AUX
cblr-3014	943	3	been	be	AUX
cblr-3014	943	4	calculated	calculate	VERB
cblr-3014	943	5	that	that	SCONJ
cblr-3014	943	6	if	if	SCONJ
cblr-3014	943	7	parmalat	parmalat	PROPN
cblr-3014	943	8	had	have	AUX
cblr-3014	943	9	gone	go	VERB
cblr-3014	943	10	bankrupt	bankrupt	ADJ
cblr-3014	943	11	in	in	ADP
cblr-3014	943	12	1995	1995	NUM
cblr-3014	943	13	,	,	PUNCT
cblr-3014	943	14	"	"	PUNCT
cblr-3014	943	15	it	it	PRON
cblr-3014	943	16	would	would	AUX
cblr-3014	943	17	have	have	AUX
cblr-3014	943	18	been	be	AUX
cblr-3014	943	19	a	a	DET
cblr-3014	943	20	mid	mid	ADJ
cblr-3014	943	21	-	-	ADJ
cblr-3014	943	22	sized	sized	ADJ
cblr-3014	943	23	italian	italian	ADJ
cblr-3014	943	24	failure	failure	NOUN
cblr-3014	943	25	with	with	ADP
cblr-3014	943	26	debts	debt	NOUN
cblr-3014	943	27	of	of	ADP
cblr-3014	943	28	about	about	ADP
cblr-3014	943	29	€	€	SYM
cblr-3014	943	30	560	560	NUM
cblr-3014	943	31	million	million	NUM
cblr-3014	943	32	.	.	PUNCT
cblr-3014	944	1	"244	"244	PROPN
cblr-3014	944	2	therefore	therefore	ADV
cblr-3014	944	3	,	,	PUNCT
cblr-3014	944	4	while	while	SCONJ
cblr-3014	944	5	it	it	PRON
cblr-3014	944	6	is	be	AUX
cblr-3014	944	7	true	true	ADJ
cblr-3014	944	8	that	that	SCONJ
cblr-3014	944	9	parmalat	parmalat	PROPN
cblr-3014	944	10	's	's	PART
cblr-3014	944	11	fraud	fraud	NOUN
cblr-3014	944	12	ultimately	ultimately	ADV
cblr-3014	944	13	grew	grow	VERB
cblr-3014	944	14	to	to	ADP
cblr-3014	944	15	considerable	considerable	ADJ
cblr-3014	944	16	proportions	proportion	NOUN
cblr-3014	944	17	,	,	PUNCT
cblr-3014	944	18	it	it	PRON
cblr-3014	944	19	is	be	AUX
cblr-3014	944	20	possible	possible	ADJ
cblr-3014	944	21	that	that	SCONJ
cblr-3014	944	22	it	it	PRON
cblr-3014	944	23	grew	grow	VERB
cblr-3014	944	24	out	out	ADP
cblr-3014	944	25	of	of	ADP
cblr-3014	944	26	hand	hand	NOUN
cblr-3014	944	27	only	only	ADV
cblr-3014	944	28	one	one	NUM
cblr-3014	944	29	to	to	PART
cblr-3014	944	30	two	two	NUM
cblr-3014	944	31	years	year	NOUN
cblr-3014	944	32	before	before	SCONJ
cblr-3014	944	33	authorities	authority	NOUN
cblr-3014	944	34	actually	actually	ADV
cblr-3014	944	35	discovered	discover	VERB
cblr-3014	944	36	it	it	PRON
cblr-3014	944	37	.	.	PUNCT
cblr-3014	945	1	(	(	PUNCT
cblr-3014	945	2	2	2	X
cblr-3014	945	3	)	)	PUNCT
cblr-3014	945	4	so	so	ADV
cblr-3014	945	5	long	long	ADV
cblr-3014	945	6	:	:	PUNCT
cblr-3014	945	7	it	it	PRON
cblr-3014	945	8	also	also	ADV
cblr-3014	945	9	has	have	VERB
cblr-3014	945	10	yet	yet	ADV
cblr-3014	945	11	to	to	PART
cblr-3014	945	12	be	be	AUX
cblr-3014	945	13	determined	determine	VERB
cblr-3014	945	14	when	when	SCONJ
cblr-3014	945	15	the	the	DET
cblr-3014	945	16	fraud	fraud	NOUN
cblr-3014	945	17	actually	actually	ADV
cblr-3014	945	18	began	begin	VERB
cblr-3014	945	19	.	.	PUNCT
cblr-3014	946	1	while	while	SCONJ
cblr-3014	946	2	some	some	DET
cblr-3014	946	3	sources	source	NOUN
cblr-3014	946	4	argue	argue	VERB
cblr-3014	946	5	that	that	SCONJ
cblr-3014	946	6	parmalat	parmalat	PROPN
cblr-3014	946	7	officials	official	NOUN
cblr-3014	946	8	began	begin	VERB
cblr-3014	946	9	to	to	PART
cblr-3014	946	10	conceal	conceal	VERB
cblr-3014	946	11	the	the	DET
cblr-3014	946	12	company	company	NOUN
cblr-3014	946	13	's	's	PART
cblr-3014	946	14	financial	financial	ADJ
cblr-3014	946	15	difficulties	difficulty	NOUN
cblr-3014	946	16	when	when	SCONJ
cblr-3014	946	17	it	it	PRON
cblr-3014	946	18	went	go	VERB
cblr-3014	946	19	public	public	ADJ
cblr-3014	946	20	in	in	ADP
cblr-3014	946	21	1990	1990	NUM
cblr-3014	946	22	,	,	PUNCT
cblr-3014	946	23	tonna	tonna	NOUN
cblr-3014	946	24	's	's	PART
cblr-3014	946	25	testimony	testimony	NOUN
cblr-3014	946	26	seems	seem	VERB
cblr-3014	946	27	to	to	PART
cblr-3014	946	28	imply	imply	VERB
cblr-3014	946	29	that	that	SCONJ
cblr-3014	946	30	major	major	ADJ
cblr-3014	946	31	adjustments	adjustment	NOUN
cblr-3014	946	32	to	to	ADP
cblr-3014	946	33	parmalat	parmalat	PROPN
cblr-3014	946	34	's	's	PART
cblr-3014	946	35	accounts	account	NOUN
cblr-3014	946	36	did	do	AUX
cblr-3014	946	37	not	not	PART
cblr-3014	946	38	begin	begin	VERB
cblr-3014	946	39	until	until	ADP
cblr-3014	946	40	the	the	DET
cblr-3014	946	41	south	south	ADJ
cblr-3014	946	42	american	american	ADJ
cblr-3014	946	43	crisis	crisis	NOUN
cblr-3014	946	44	of	of	ADP
cblr-3014	946	45	1998	1998	NUM
cblr-3014	946	46	and	and	CCONJ
cblr-3014	946	47	the	the	DET
cblr-3014	946	48	creation	creation	NOUN
cblr-3014	946	49	of	of	ADP
cblr-3014	946	50	bonlat.245	bonlat.245	PROPN
cblr-3014	946	51	thus	thus	ADV
cblr-3014	946	52	,	,	PUNCT
cblr-3014	946	53	parmalat	parmalat	PROPN
cblr-3014	946	54	's	's	PART
cblr-3014	946	55	fraud	fraud	NOUN
cblr-3014	946	56	may	may	AUX
cblr-3014	946	57	have	have	AUX
cblr-3014	946	58	been	be	AUX
cblr-3014	946	59	of	of	ADP
cblr-3014	946	60	a	a	DET
cblr-3014	946	61	shorter	short	ADJ
cblr-3014	946	62	duration	duration	NOUN
cblr-3014	946	63	than	than	SCONJ
cblr-3014	946	64	initially	initially	ADV
cblr-3014	946	65	believed	believe	VERB
cblr-3014	946	66	.	.	PUNCT
cblr-3014	947	1	(	(	PUNCT
cblr-3014	947	2	3	3	X
cblr-3014	947	3	)	)	PUNCT
cblr-3014	947	4	when	when	SCONJ
cblr-3014	947	5	so	so	ADV
cblr-3014	947	6	many	many	ADJ
cblr-3014	947	7	knew	know	VERB
cblr-3014	947	8	:	:	PUNCT
cblr-3014	947	9	while	while	SCONJ
cblr-3014	947	10	the	the	DET
cblr-3014	947	11	number	number	NOUN
cblr-3014	947	12	of	of	ADP
cblr-3014	947	13	people	people	NOUN
cblr-3014	947	14	who	who	PRON
cblr-3014	947	15	were	be	AUX
cblr-3014	947	16	apprised	apprise	VERB
cblr-3014	947	17	of	of	ADP
cblr-3014	947	18	the	the	DET
cblr-3014	947	19	scandal	scandal	NOUN
cblr-3014	947	20	is	be	AUX
cblr-3014	947	21	unclear	unclear	ADJ
cblr-3014	947	22	,	,	PUNCT
cblr-3014	947	23	a	a	DET
cblr-3014	947	24	few	few	ADJ
cblr-3014	947	25	considerations	consideration	NOUN
cblr-3014	947	26	seem	seem	VERB
cblr-3014	947	27	relevant	relevant	ADJ
cblr-3014	947	28	.	.	PUNCT
cblr-3014	948	1	first	first	ADV
cblr-3014	948	2	,	,	PUNCT
cblr-3014	948	3	only	only	ADV
cblr-3014	948	4	people	people	NOUN
cblr-3014	948	5	who	who	PRON
cblr-3014	948	6	had	have	AUX
cblr-3014	948	7	worked	work	VERB
cblr-3014	948	8	very	very	ADV
cblr-3014	948	9	closely	closely	ADV
cblr-3014	948	10	with	with	ADP
cblr-3014	948	11	parmalat	parmalat	PROPN
cblr-3014	948	12	's	's	PART
cblr-3014	948	13	management	management	NOUN
cblr-3014	948	14	might	might	AUX
cblr-3014	948	15	have	have	AUX
cblr-3014	948	16	been	be	AUX
cblr-3014	948	17	aware	aware	ADJ
cblr-3014	948	18	of	of	ADP
cblr-3014	948	19	the	the	DET
cblr-3014	948	20	fraud	fraud	NOUN
cblr-3014	948	21	.	.	PUNCT
cblr-3014	949	1	second	second	ADJ
cblr-3014	949	2	,	,	PUNCT
cblr-3014	949	3	even	even	ADV
cblr-3014	949	4	if	if	SCONJ
cblr-3014	949	5	many	many	ADJ
cblr-3014	949	6	knew	know	VERB
cblr-3014	949	7	something	something	PRON
cblr-3014	949	8	,	,	PUNCT
cblr-3014	949	9	few	few	ADJ
cblr-3014	949	10	likely	likely	ADV
cblr-3014	949	11	recognized	recognize	VERB
cblr-3014	949	12	the	the	DET
cblr-3014	949	13	full	full	ADJ
cblr-3014	949	14	extent	extent	NOUN
cblr-3014	949	15	of	of	ADP
cblr-3014	949	16	the	the	DET
cblr-3014	949	17	fraud	fraud	NOUN
cblr-3014	949	18	.	.	PUNCT
cblr-3014	950	1	those	those	PRON
cblr-3014	950	2	who	who	PRON
cblr-3014	950	3	did	do	AUX
cblr-3014	950	4	know	know	VERB
cblr-3014	950	5	potentially	potentially	ADV
cblr-3014	950	6	could	could	AUX
cblr-3014	950	7	have	have	AUX
cblr-3014	950	8	taken	take	VERB
cblr-3014	950	9	steps	step	NOUN
cblr-3014	950	10	such	such	ADJ
cblr-3014	950	11	as	as	ADP
cblr-3014	950	12	informing	inform	VERB
cblr-3014	950	13	the	the	DET
cblr-3014	950	14	authorities	authority	NOUN
cblr-3014	950	15	.	.	PUNCT
cblr-3014	951	1	however	however	ADV
cblr-3014	951	2	,	,	PUNCT
cblr-3014	951	3	this	this	PRON
cblr-3014	951	4	would	would	AUX
cblr-3014	951	5	not	not	PART
cblr-3014	951	6	have	have	AUX
cblr-3014	951	7	been	be	AUX
cblr-3014	951	8	a	a	DET
cblr-3014	951	9	wise	wise	ADJ
cblr-3014	951	10	course	course	NOUN
cblr-3014	951	11	of	of	ADP
cblr-3014	951	12	action	action	NOUN
cblr-3014	951	13	if	if	SCONJ
cblr-3014	951	14	,	,	PUNCT
cblr-3014	951	15	as	as	SCONJ
cblr-3014	951	16	most	most	ADJ
cblr-3014	951	17	have	have	AUX
cblr-3014	951	18	assumed	assume	VERB
cblr-3014	951	19	,	,	PUNCT
cblr-3014	951	20	the	the	DET
cblr-3014	951	21	informant	informant	NOUN
cblr-3014	951	22	was	be	AUX
cblr-3014	951	23	either	either	CCONJ
cblr-3014	951	24	a	a	DET
cblr-3014	951	25	parmalat	parmalat	ADJ
cblr-3014	951	26	employee	employee	NOUN
cblr-3014	951	27	or	or	CCONJ
cblr-3014	951	28	one	one	NUM
cblr-3014	951	29	of	of	ADP
cblr-3014	951	30	the	the	DET
cblr-3014	951	31	one	one	NUM
cblr-3014	951	32	-	-	PUNCT
cblr-3014	951	33	client	client	NOUN
cblr-3014	951	34	service	service	NOUN
cblr-3014	951	35	providers	provider	NOUN
cblr-3014	951	36	who	who	PRON
cblr-3014	951	37	depended	depend	VERB
cblr-3014	951	38	on	on	ADP
cblr-3014	951	39	parmalat	parmalat	PROPN
cblr-3014	951	40	's	's	PART
cblr-3014	951	41	successful	successful	ADJ
cblr-3014	951	42	existence	existence	NOUN
cblr-3014	951	43	for	for	ADP
cblr-3014	951	44	their	their	PRON
cblr-3014	951	45	livelihood	livelihood	NOUN
cblr-3014	951	46	.	.	PUNCT
cblr-3014	952	1	a	a	DET
cblr-3014	952	2	second	second	ADJ
cblr-3014	952	3	alternative	alternative	NOUN
cblr-3014	952	4	would	would	AUX
cblr-3014	952	5	have	have	AUX
cblr-3014	952	6	been	be	AUX
cblr-3014	952	7	to	to	PART
cblr-3014	952	8	sell	sell	VERB
cblr-3014	952	9	parmalat	parmalat	PROPN
cblr-3014	952	10	's	's	PART
cblr-3014	952	11	stock	stock	NOUN
cblr-3014	952	12	short	short	ADJ
cblr-3014	952	13	,	,	PUNCT
cblr-3014	952	14	which	which	PRON
cblr-3014	952	15	,	,	PUNCT
cblr-3014	952	16	according	accord	VERB
cblr-3014	952	17	to	to	ADP
cblr-3014	952	18	the	the	DET
cblr-3014	952	19	efficient	efficient	ADJ
cblr-3014	952	20	market	market	NOUN
cblr-3014	952	21	hypothesis	hypothesis	NOUN
cblr-3014	952	22	,	,	PUNCT
cblr-3014	952	23	might	might	AUX
cblr-3014	952	24	have	have	AUX
cblr-3014	952	25	eventually	eventually	ADV
cblr-3014	952	26	led	lead	VERB
cblr-3014	952	27	to	to	ADP
cblr-3014	952	28	a	a	DET
cblr-3014	952	29	decrease	decrease	NOUN
cblr-3014	952	30	244	244	NUM
cblr-3014	952	31	see	see	VERB
cblr-3014	952	32	gumbel	gumbel	PROPN
cblr-3014	952	33	,	,	PUNCT
cblr-3014	952	34	supra	supra	PROPN
cblr-3014	952	35	note	note	PROPN
cblr-3014	952	36	41	41	NUM
cblr-3014	952	37	,	,	PUNCT
cblr-3014	952	38	at	at	ADP
cblr-3014	952	39	a2	a2	PROPN
cblr-3014	952	40	.	.	PUNCT
cblr-3014	953	1	245	245	NUM
cblr-3014	953	2	see	see	VERB
cblr-3014	953	3	capolino	capolino	NOUN
cblr-3014	953	4	et	et	PROPN
cblr-3014	953	5	al	al	PROPN
cblr-3014	953	6	.	.	PROPN
cblr-3014	953	7	,	,	PUNCT
cblr-3014	953	8	supra	supra	PROPN
cblr-3014	953	9	note	note	PROPN
cblr-3014	953	10	16	16	NUM
cblr-3014	953	11	,	,	PUNCT
cblr-3014	953	12	at	at	ADP
cblr-3014	953	13	122	122	NUM
cblr-3014	953	14	.	.	PUNCT
cblr-3014	954	1	no	no	INTJ
cblr-3014	954	2	.	.	PUNCT
cblr-3014	955	1	3:765	3:765	PROPN
cblr-3014	955	2	is	be	AUX
cblr-3014	955	3	parmiala	parmiala	PROPN
cblr-3014	955	4	t	t	PROPN
cblr-3014	955	5	europe	europe	PROPN
cblr-3014	955	6	's	's	PART
cblr-3014	955	7	enron	enron	PROPN
cblr-3014	955	8	?	?	PUNCT
cblr-3014	956	1	in	in	ADP
cblr-3014	956	2	the	the	DET
cblr-3014	956	3	value	value	NOUN
cblr-3014	956	4	of	of	ADP
cblr-3014	956	5	parmalat	parmalat	ADJ
cblr-3014	956	6	stock	stock	NOUN
cblr-3014	956	7	and	and	CCONJ
cblr-3014	956	8	thus	thus	ADV
cblr-3014	956	9	alerted	alert	VERB
cblr-3014	956	10	the	the	DET
cblr-3014	956	11	market	market	NOUN
cblr-3014	956	12	to	to	ADP
cblr-3014	956	13	parmalat	parmalat	PROPN
cblr-3014	956	14	's	's	PART
cblr-3014	956	15	troubles	trouble	NOUN
cblr-3014	956	16	.	.	PUNCT
cblr-3014	957	1	it	it	PRON
cblr-3014	957	2	is	be	AUX
cblr-3014	957	3	possible	possible	ADJ
cblr-3014	957	4	that	that	SCONJ
cblr-3014	957	5	some	some	DET
cblr-3014	957	6	insiders	insider	NOUN
cblr-3014	957	7	might	might	AUX
cblr-3014	957	8	have	have	AUX
cblr-3014	957	9	done	do	VERB
cblr-3014	957	10	just	just	ADV
cblr-3014	957	11	that	that	PRON
cblr-3014	957	12	,	,	PUNCT
cblr-3014	957	13	but	but	CCONJ
cblr-3014	957	14	it	it	PRON
cblr-3014	957	15	is	be	AUX
cblr-3014	957	16	very	very	ADV
cblr-3014	957	17	unlikely	unlikely	ADJ
cblr-3014	957	18	.	.	PUNCT
cblr-3014	958	1	in	in	ADP
cblr-3014	958	2	fact	fact	NOUN
cblr-3014	958	3	,	,	PUNCT
cblr-3014	958	4	selling	sell	VERB
cblr-3014	958	5	short	short	ADJ
cblr-3014	958	6	is	be	AUX
cblr-3014	958	7	a	a	DET
cblr-3014	958	8	risky	risky	ADJ
cblr-3014	958	9	investment	investment	NOUN
cblr-3014	958	10	strategy	strategy	NOUN
cblr-3014	958	11	and	and	CCONJ
cblr-3014	958	12	empirical	empirical	ADJ
cblr-3014	958	13	data	datum	NOUN
cblr-3014	958	14	suggests	suggest	VERB
cblr-3014	958	15	that	that	SCONJ
cblr-3014	958	16	very	very	ADV
cblr-3014	958	17	few	few	ADJ
cblr-3014	958	18	shares	share	NOUN
cblr-3014	958	19	of	of	ADP
cblr-3014	958	20	stock	stock	NOUN
cblr-3014	958	21	are	be	AUX
cblr-3014	958	22	actually	actually	ADV
cblr-3014	958	23	sold	sell	VERB
cblr-3014	958	24	short.246	short.246	NOUN
cblr-3014	958	25	in	in	ADP
cblr-3014	958	26	this	this	DET
cblr-3014	958	27	case	case	NOUN
cblr-3014	958	28	,	,	PUNCT
cblr-3014	958	29	even	even	ADV
cblr-3014	958	30	if	if	SCONJ
cblr-3014	958	31	an	an	DET
cblr-3014	958	32	investor	investor	NOUN
cblr-3014	958	33	had	have	AUX
cblr-3014	958	34	been	be	AUX
cblr-3014	958	35	aware	aware	ADJ
cblr-3014	958	36	of	of	ADP
cblr-3014	958	37	the	the	DET
cblr-3014	958	38	fraud	fraud	NOUN
cblr-3014	958	39	,	,	PUNCT
cblr-3014	958	40	she	she	PRON
cblr-3014	958	41	might	might	AUX
cblr-3014	958	42	not	not	PART
cblr-3014	958	43	have	have	AUX
cblr-3014	958	44	been	be	AUX
cblr-3014	958	45	aware	aware	ADJ
cblr-3014	958	46	of	of	ADP
cblr-3014	958	47	its	its	PRON
cblr-3014	958	48	full	full	ADJ
cblr-3014	958	49	extent	extent	NOUN
cblr-3014	958	50	,	,	PUNCT
cblr-3014	958	51	thereby	thereby	ADV
cblr-3014	958	52	creating	create	VERB
cblr-3014	958	53	some	some	DET
cblr-3014	958	54	uncertainty	uncertainty	NOUN
cblr-3014	958	55	concerning	concern	VERB
cblr-3014	958	56	the	the	DET
cblr-3014	958	57	underlying	underlie	VERB
cblr-3014	958	58	value	value	NOUN
cblr-3014	958	59	of	of	ADP
cblr-3014	958	60	the	the	DET
cblr-3014	958	61	company	company	NOUN
cblr-3014	958	62	.	.	PUNCT
cblr-3014	959	1	even	even	ADV
cblr-3014	959	2	if	if	SCONJ
cblr-3014	959	3	such	such	DET
cblr-3014	959	4	an	an	DET
cblr-3014	959	5	investor	investor	NOUN
cblr-3014	959	6	had	have	AUX
cblr-3014	959	7	been	be	AUX
cblr-3014	959	8	completely	completely	ADV
cblr-3014	959	9	certain	certain	ADJ
cblr-3014	959	10	that	that	SCONJ
cblr-3014	959	11	the	the	DET
cblr-3014	959	12	stock	stock	NOUN
cblr-3014	959	13	price	price	NOUN
cblr-3014	959	14	was	be	AUX
cblr-3014	959	15	overvalued	overvalue	VERB
cblr-3014	959	16	,	,	PUNCT
cblr-3014	959	17	it	it	PRON
cblr-3014	959	18	was	be	AUX
cblr-3014	959	19	uncertain	uncertain	ADJ
cblr-3014	959	20	when	when	SCONJ
cblr-3014	959	21	the	the	DET
cblr-3014	959	22	market	market	NOUN
cblr-3014	959	23	would	would	AUX
cblr-3014	959	24	reflect	reflect	VERB
cblr-3014	959	25	this	this	DET
cblr-3014	959	26	information	information	NOUN
cblr-3014	959	27	.	.	PUNCT
cblr-3014	960	1	47	47	NUM
cblr-3014	960	2	since	since	SCONJ
cblr-3014	960	3	parmalat	parmalat	PROPN
cblr-3014	960	4	was	be	AUX
cblr-3014	960	5	an	an	DET
cblr-3014	960	6	industrial	industrial	ADJ
cblr-3014	960	7	giant	giant	NOUN
cblr-3014	960	8	,	,	PUNCT
cblr-3014	960	9	it	it	PRON
cblr-3014	960	10	seems	seem	VERB
cblr-3014	960	11	reasonable	reasonable	ADJ
cblr-3014	960	12	to	to	PART
cblr-3014	960	13	assume	assume	VERB
cblr-3014	960	14	that	that	SCONJ
cblr-3014	960	15	people	people	NOUN
cblr-3014	960	16	who	who	PRON
cblr-3014	960	17	did	do	AUX
cblr-3014	960	18	not	not	PART
cblr-3014	960	19	know	know	VERB
cblr-3014	960	20	the	the	DET
cblr-3014	960	21	true	true	ADJ
cblr-3014	960	22	extent	extent	NOUN
cblr-3014	960	23	of	of	ADP
cblr-3014	960	24	the	the	DET
cblr-3014	960	25	fraud	fraud	NOUN
cblr-3014	960	26	might	might	AUX
cblr-3014	960	27	have	have	AUX
cblr-3014	960	28	thought	think	VERB
cblr-3014	960	29	that	that	SCONJ
cblr-3014	960	30	the	the	DET
cblr-3014	960	31	company	company	NOUN
cblr-3014	960	32	would	would	AUX
cblr-3014	960	33	have	have	AUX
cblr-3014	960	34	continued	continue	VERB
cblr-3014	960	35	to	to	PART
cblr-3014	960	36	operate	operate	VERB
cblr-3014	960	37	indefinitely	indefinitely	ADV
cblr-3014	960	38	,	,	PUNCT
cblr-3014	960	39	delaying	delay	VERB
cblr-3014	960	40	a	a	DET
cblr-3014	960	41	stock	stock	NOUN
cblr-3014	960	42	price	price	NOUN
cblr-3014	960	43	decline	decline	NOUN
cblr-3014	960	44	.	.	PUNCT
cblr-3014	961	1	if	if	SCONJ
cblr-3014	961	2	so	so	ADV
cblr-3014	961	3	,	,	PUNCT
cblr-3014	961	4	very	very	ADV
cblr-3014	961	5	few	few	ADJ
cblr-3014	961	6	would	would	AUX
cblr-3014	961	7	have	have	AUX
cblr-3014	961	8	sold	sell	VERB
cblr-3014	961	9	the	the	DET
cblr-3014	961	10	stock	stock	NOUN
cblr-3014	961	11	short	short	ADJ
cblr-3014	961	12	,	,	PUNCT
cblr-3014	961	13	even	even	ADV
cblr-3014	961	14	if	if	SCONJ
cblr-3014	961	15	aware	aware	ADJ
cblr-3014	961	16	of	of	ADP
cblr-3014	961	17	the	the	DET
cblr-3014	961	18	fraud	fraud	NOUN
cblr-3014	961	19	.	.	PUNCT
cblr-3014	962	1	a	a	DET
cblr-3014	962	2	final	final	ADJ
cblr-3014	962	3	consideration	consideration	NOUN
cblr-3014	962	4	ties	tie	NOUN
cblr-3014	962	5	in	in	ADP
cblr-3014	962	6	to	to	ADP
cblr-3014	962	7	the	the	DET
cblr-3014	962	8	earlier	early	ADJ
cblr-3014	962	9	discussion	discussion	NOUN
cblr-3014	962	10	regarding	regard	VERB
cblr-3014	962	11	the	the	DET
cblr-3014	962	12	social	social	ADJ
cblr-3014	962	13	dimension	dimension	NOUN
cblr-3014	962	14	of	of	ADP
cblr-3014	962	15	the	the	DET
cblr-3014	962	16	parmalat	parmalat	ADJ
cblr-3014	962	17	scandal	scandal	NOUN
cblr-3014	962	18	.	.	PUNCT
cblr-3014	963	1	tanzi	tanzi	PROPN
cblr-3014	963	2	was	be	AUX
cblr-3014	963	3	a	a	DET
cblr-3014	963	4	very	very	ADV
cblr-3014	963	5	powerful	powerful	ADJ
cblr-3014	963	6	and	and	CCONJ
cblr-3014	963	7	connected	connected	ADJ
cblr-3014	963	8	personality	personality	NOUN
cblr-3014	963	9	.	.	PUNCT
cblr-3014	964	1	he	he	PRON
cblr-3014	964	2	had	have	VERB
cblr-3014	964	3	powerful	powerful	ADJ
cblr-3014	964	4	politicians	politician	NOUN
cblr-3014	964	5	on	on	ADP
cblr-3014	964	6	his	his	PRON
cblr-3014	964	7	side	side	NOUN
cblr-3014	964	8	,	,	PUNCT
cblr-3014	964	9	and	and	CCONJ
cblr-3014	964	10	one	one	PRON
cblr-3014	964	11	can	can	AUX
cblr-3014	964	12	not	not	PART
cblr-3014	964	13	disregard	disregard	VERB
cblr-3014	964	14	the	the	DET
cblr-3014	964	15	possibility	possibility	NOUN
cblr-3014	964	16	that	that	SCONJ
cblr-3014	964	17	his	his	PRON
cblr-3014	964	18	connections	connection	NOUN
cblr-3014	964	19	afforded	afford	VERB
cblr-3014	964	20	him	he	PRON
cblr-3014	964	21	some	some	DET
cblr-3014	964	22	immunity	immunity	NOUN
cblr-3014	964	23	from	from	ADP
cblr-3014	964	24	regulatory	regulatory	ADJ
cblr-3014	964	25	controls	control	NOUN
cblr-3014	964	26	,	,	PUNCT
cblr-3014	964	27	at	at	ADP
cblr-3014	964	28	least	least	ADJ
cblr-3014	964	29	in	in	ADP
cblr-3014	964	30	italy	italy	PROPN
cblr-3014	964	31	.	.	PUNCT
cblr-3014	965	1	certainly	certainly	ADV
cblr-3014	965	2	,	,	PUNCT
cblr-3014	965	3	given	give	VERB
cblr-3014	965	4	tanzi	tanzi	NOUN
cblr-3014	965	5	's	's	PART
cblr-3014	965	6	power	power	NOUN
cblr-3014	965	7	(	(	PUNCT
cblr-3014	965	8	and	and	CCONJ
cblr-3014	965	9	the	the	DET
cblr-3014	965	10	thousands	thousand	NOUN
cblr-3014	965	11	of	of	ADP
cblr-3014	965	12	local	local	ADJ
cblr-3014	965	13	citizens	citizen	NOUN
cblr-3014	965	14	who	who	PRON
cblr-3014	965	15	depended	depend	VERB
cblr-3014	965	16	on	on	ADP
cblr-3014	965	17	parmalat	parmalat	NOUN
cblr-3014	965	18	for	for	ADP
cblr-3014	965	19	their	their	PRON
cblr-3014	965	20	livelihood	livelihood	NOUN
cblr-3014	965	21	)	)	PUNCT
cblr-3014	965	22	,	,	PUNCT
cblr-3014	965	23	anybody	anybody	PRON
cblr-3014	965	24	in	in	ADP
cblr-3014	965	25	collecchio	collecchio	PROPN
cblr-3014	965	26	or	or	CCONJ
cblr-3014	965	27	parma	parma	NOUN
cblr-3014	965	28	would	would	AUX
cblr-3014	965	29	have	have	AUX
cblr-3014	965	30	thought	think	VERB
cblr-3014	965	31	twice	twice	ADV
cblr-3014	965	32	about	about	ADP
cblr-3014	965	33	reporting	report	VERB
cblr-3014	965	34	parmalat	parmalat	NOUN
cblr-3014	965	35	's	's	PART
cblr-3014	965	36	misdeeds	misdeed	NOUN
cblr-3014	965	37	to	to	ADP
cblr-3014	965	38	the	the	DET
cblr-3014	965	39	authorities	authority	NOUN
cblr-3014	965	40	.	.	PUNCT
cblr-3014	966	1	246	246	NUM
cblr-3014	966	2	see	see	VERB
cblr-3014	966	3	macey	macey	PROPN
cblr-3014	966	4	,	,	PUNCT
cblr-3014	966	5	supra	supra	PROPN
cblr-3014	966	6	note	note	PROPN
cblr-3014	966	7	241	241	NUM
cblr-3014	966	8	,	,	PUNCT
cblr-3014	966	9	at	at	ADP
cblr-3014	966	10	346	346	NUM
cblr-3014	966	11	.	.	PUNCT
cblr-3014	967	1	247	247	NUM
cblr-3014	967	2	a	a	DET
cblr-3014	967	3	possible	possible	ADJ
cblr-3014	967	4	approach	approach	NOUN
cblr-3014	967	5	would	would	AUX
cblr-3014	967	6	have	have	AUX
cblr-3014	967	7	been	be	AUX
cblr-3014	967	8	to	to	PART
cblr-3014	967	9	sell	sell	VERB
cblr-3014	967	10	the	the	DET
cblr-3014	967	11	stock	stock	NOUN
cblr-3014	967	12	short	short	ADJ
cblr-3014	967	13	and	and	CCONJ
cblr-3014	967	14	then	then	ADV
cblr-3014	967	15	to	to	PART
cblr-3014	967	16	inform	inform	VERB
cblr-3014	967	17	the	the	DET
cblr-3014	967	18	judicial	judicial	ADJ
cblr-3014	967	19	authorities	authority	NOUN
cblr-3014	967	20	.	.	PUNCT
cblr-3014	968	1	again	again	ADV
cblr-3014	968	2	,	,	PUNCT
cblr-3014	968	3	such	such	DET
cblr-3014	968	4	a	a	DET
cblr-3014	968	5	strategy	strategy	NOUN
cblr-3014	968	6	would	would	AUX
cblr-3014	968	7	have	have	AUX
cblr-3014	968	8	involved	involve	VERB
cblr-3014	968	9	a	a	DET
cblr-3014	968	10	great	great	ADJ
cblr-3014	968	11	deal	deal	NOUN
cblr-3014	968	12	of	of	ADP
cblr-3014	968	13	risk	risk	NOUN
cblr-3014	968	14	due	due	ADP
cblr-3014	968	15	to	to	ADP
cblr-3014	968	16	the	the	DET
cblr-3014	968	17	uncertainty	uncertainty	NOUN
cblr-3014	968	18	regarding	regard	VERB
cblr-3014	968	19	the	the	DET
cblr-3014	968	20	reaction	reaction	NOUN
cblr-3014	968	21	of	of	ADP
cblr-3014	968	22	the	the	DET
cblr-3014	968	23	authorities	authority	NOUN
cblr-3014	968	24	,	,	PUNCT
cblr-3014	968	25	their	their	PRON
cblr-3014	968	26	timing	timing	NOUN
cblr-3014	968	27	,	,	PUNCT
cblr-3014	968	28	and	and	CCONJ
cblr-3014	968	29	the	the	DET
cblr-3014	968	30	reaction	reaction	NOUN
cblr-3014	968	31	of	of	ADP
cblr-3014	968	32	the	the	DET
cblr-3014	968	33	market	market	NOUN
cblr-3014	968	34	.	.	PUNCT
cblr-3014	969	1	[	[	X
cblr-3014	969	2	vol	vol	NOUN
cblr-3014	969	3	.	.	PUNCT
cblr-3014	970	1	2005col	2005col	NUM
cblr-3014	970	2	umbia	umbia	NOUN
cblr-3014	971	1	b	b	PROPN
cblr-3014	972	1	usiness	usiness	PROPN
cblr-3014	972	2	la	la	PROPN
cblr-3014	972	3	w	w	PROPN
cblr-3014	972	4	re	re	PROPN
cblr-3014	972	5	vie	vie	PROPN
cblr-3014	972	6	w	w	PROPN